1996 UTAH INCOME TAX RETURN STATISTICS

DATA DESCRIPTION
SUMMARY TABLE
ALL FILERS
BY RESIDENCY
BY RESIDENCY AND FILING STATUS
FULL YEAR RESIDENTS BY FILING STATUS AND INCOME DECILE

This publication is a rather detailed description of data from 1996 Utah state income tax returns. An income tax file is always dynamic, with late returns, amended returns, and audits changing the data. This means that in small ways the results depend on when the data to be analyzed is captured. This report analyzes 1996 return data as it appeared in April 1 of 1998.

RESIDENCY ISSUES

State income tax returns include both full- year residents and non-residents, with the latter including those who moved in or out during the year, as well as those who never lived here but still have income from the state. We have presented broad summary data for non-residents, but for the most part have not presented detailed data, since its interpretation is difficult or meaningless, especially for statistical distributions.

STATISTICAL MEASURES

This year's report is mainly "statistical". The general strategy has been to report statistical points for the most important lines on the state form, with different tables according to the residency and filing status (Married, Single, etc), of the taxpayer. When not using an income breakdown, we have reported percentage deciles, as well as the mean, the median, and the mean for those claiming a non-zero amount. Since the number of returns is the same for each line, we have reported under the non-zero heading the number of returns not reporting zero for a given line. Where we have used an income breakdown, table 5, rather than using arbitrary division points which get outdated over many years, uses income deciles relevant to the group being examined."Lower income" and "upper income" show the income range.

A brief review of statistical terms for those not using them every day follows:

The mean is the total dollar amount divided by the number of returns.

The non-zero mean is the mean of those not using zero.

The median is the middle value.

A decile divides the values into tenths. For example the bottom decile reports the value dividing the bottom 10 percent from the top 90 percent, or the sixth decile (p60) divides the bottom 60 percent from the top 40 percent.

We think some of these issues will become clearer as we examine specific tables.

THE TABLES

Summary table (unnumbered) is an excerpt from table 2, and it shows, for all taxpayers, the total number using the line, the total amount claimed, and the average for all taxpayers and the average for those using the line. We have also included last years table and a table showing the changes over the past year.

The traditional table (unnumbered) reports for all full-year residents using traditional but arbitrary income brackets. It reports the number of returns, the amount of adjusted gross income, state income taxes, an effective tax rate and number of exemptions. The table labeled "calendar year" is for the 1996 returns only. We produce a similar table at the end of each year that includes the returns filed in that year for the previous two years, hoping that the late returns filed for the tax year two years ago represent the returns not yet filed for the one year ago return. For example, the data produced in late 1997 included 1996 and 1995 returns processed in 1997. We do this to parallel federal data.

Table 1 reports for various residency and filing status groupings the number of all returns filed and the deciles for adjusted gross income. It also reports the 5 percent and 95 percentage point breaks. These decile groupings are those used to define income groups on table 5.

Table 2 reports for each of the major lines, where data is available, various statistical measures for all taxpayers.

Table 3 is similar to table two, but there is a breakdown by residency. (Some lines may seem to be missing where there are narrower breakdowns, this is to prevent disclosure problems)

Table 4 is similar to table two, but it only includes full year residents and there is a filing status breakdown. (A similar table is available for non-residents...but of questionable value.)

Table 5 reports by filing status for full-year-residents using an income breakdown based on adjusted gross income deciles. In addition to the income bracket limits and the number of non-zero entries, the total amount, the mean for all taxpayers in the group, the mean for non-zero entries, and the median are reported.

UTAH TAXABLE INCOME BRACKETS.

We are frequently asked about the number of taxpayers and the amount of Utah taxable income that is in each of the current state income tax brackets. The following two tables respond to that issue. For these tables we have collapsed the filing status groups into two, putting heads of households and married joint together, and amalgamating single filers with married filing single. We did this is because the tax brackets are the same for these groups.

Table 6 shows for each of the collapsed groups, the number of returns and the amount of taxable income in the lower brackets (all but the top) and the amount in the top bracket. It also reports the percent of returns and percent of taxable income in each bracket for each group. For example, 40.9 percent of all full year returns are in the top bracket and file married joint or head of household; 65.9 percent of all full year taxable income is taxed at the top rate and belongs to the joint or household group. In summary, 62.3 percent of all taxpayers are in the top bracket (down a little from last year) and 80.2 percent of all taxable income is taxed at the top rate. Last year's comparable figures were 63.4 percent and 77.8 percent.



Table 7 is probably of rather narrow interest, and is aimed at the occasional person who wants to design alternative tax brackets and rates on their own. We caution anyone who wants to try this exercise that this data is for 1996. It shows how much taxable income and how many taxpayers are in a taxable income division, by $750 increments up to $73,500.



The 1996 Long Form is included for reader reference purposes.

GO TO CONTENTS
TOTAL AND AVERAGE TAX DATA FOR ALL FILERS
TAX YEAR 1996
TAX LINENON-ZEROTOTALAVERAGENON-ZERO
RETURNSAVERAGE
ADJUSTED GROSS INCOME 857,888$41,169,096,850$47,927$47,989
STATE INCOME TAX ADD BACK 300,041$1,457,781,076$1,697$4,859
LUMP SUM DISTRIBUTIONN 1,333$23,259,990$27$17,449
ALL OTHER ADDITIONS 117$153,363$0$1,311
DEDUCTIONS 851,197$9,618,586,138$11,197$11,300
EXEMPTIONS 742,5851,936,17223
PERSONAL EXEMPTION $ 735,520$3,653,781,996$4,254$4,968
ONE-HALF FEDERAL TAX 678,471$3,534,539,882$4,115$5,210
STATE TAX REFUND DEDUCTION 191,438$186,247,488$217$973
RETIREMENT EXEMPTION 79,316$670,862,266$781$8,458
U.S. INTEREST 30,911$263,652,318$307$8,529
ALL OTHER DEDUCTIONS 292$354,100$0$1,213
MEDICAL SAVING DEDUCTION 217$219,080$0$1,010
EDUCATION SAVING DEDUCTION 75$135,020$0$1,800
INSURANCE PREMIUM DEDUCTION 35,925$30,226,608$35$841
ADOPTION EXPENSE 831$3,001,879$3$3,612
RR RETIREMENT 1,669$17,623,284$21$10,559
NATIVE AMERICAN 76$1,683,285$2$22,148
OTHER OTHER 3,434$42,939,022$50$12,504
NON-RES. UTAH TAXABLE INCOME 69,256$1,279,219,545$1,489$18,471
UTAH TAXABLE INCOME 830,171$24,627,279,770$28,670$29,665
UTAH INCOME TAX LIABILITY 689,046$1,159,542,795$1,350$1,683
WITHHOLDING 736,457$1,053,648,184$1,227$1,431
CREDIT FOR TAXES TO OTHER STATES8,862$12,501,761$15$1,411
PREPAID TAXES 17,729$128,784,389$150$7,264
OTHER CREDITS 7,018$10,455,009$12$1,490
PENALTY 16,100$1,776,240$2$110
INTEREST 30,519$947,409$1$31
WILDLIFE 5,507$47,605$0$9
NET REFUND 637,063$240,392,682$280$377
USE TAX 4,560$365,713$0$80
DISABLED EXEMPTION 7,2338,00901
See the attached returns for more detailed descriptions

GO TO CONTENTS

1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 TABLE 2
 
                                                                               NON-ZERO    STANDARD
 TAX LINE                            NON ZERO              TOTAL       MEAN      MEAN      DEVIATION         P5
 
 ADJUSTED GROSS INCOME                857,888    $41,169,096,850    $47,927    $47,989     $964,657      $1,921
 STATE INCOME TAX ADD BACK            300,041     $1,457,781,076     $1,697     $4,859      $33,973          $0
 LUMP SUM DISTRIBUTIONN                 1,333        $23,259,990        $27    $17,449       $5,275          $0
 ALL OTHER ADDITIONS                      117           $153,363         $0     $1,311          $24          $0
 DEDUCTIONS                           851,197     $9,618,586,138    $11,197    $11,300     $477,759      $1,946
 EXEMPTIONS                           742,585         $1,936,172         $2         $3           $2          $0
 PERSONAL EXEMPTION $                 735,520     $3,653,781,996     $4,254     $4,968       $3,543          $0
 ONE-HALF FEDERAL TAX                 678,471     $3,534,539,882     $4,115     $5,210     $130,959          $0
 STATE TAX REFUND DEDUCTION           191,438       $186,247,488       $217       $973       $5,545          $0
 RETIREMENT EXEMPTION                  79,316       $670,862,266       $781     $8,458       $2,807          $0
 U.S. INTEREST                         30,911       $263,652,318       $307     $8,529      $67,286          $0
 ALL OTHER DEDUCTIONS                     292           $354,100         $0     $1,213          $33          $0
 MEDICAL SAVING DEDUCTION                 217           $219,080         $0     $1,010          $25          $0
 EDUCATION SAVING DEDUCTION                75           $135,020         $0     $1,800          $22          $0
 INSURANCE PREMIUM DEDUCTION           35,925        $30,226,608        $35       $841         $252          $0
 ADOPTION EXPENSE                         831         $3,001,879         $3     $3,612         $214          $0
 RR RETIREMENT                          1,669        $17,623,284        $21    $10,559         $588          $0
 NATIVE AMERICAN                           76         $1,683,285         $2    $22,148         $256          $0
 OTHER OTHER                            3,434        $42,939,022        $50    $12,504       $2,038          $0
 NON-RES. UTAH TAXABLE INCOME          69,256     $1,279,219,545     $1,489    $18,471      $56,023          $0
 UTAH TAXABLE INCOME                  830,171    $24,627,279,770    $28,670    $29,665     $920,399     $-5,887
 UTAH INCOME TAX LIABILITY            689,046     $1,159,542,795     $1,350     $1,683      $11,693          $0
 WITHHOLDING                          736,457     $1,053,648,184     $1,227     $1,431       $2,383          $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90        P95
 
 ADJUSTED GROSS INCOME                $3,673     $9,992    $23,508    $45,997    $71,950    $96,468
 STATE INCOME TAX ADD BACK                $0         $0         $0     $1,611     $3,390     $4,798
 LUMP SUM DISTRIBUTIONN                   $0         $0         $0         $0         $0         $0
 ALL OTHER ADDITIONS                      $0         $0         $0         $0         $0         $0
 DEDUCTIONS                           $4,000     $4,000     $6,700    $10,150    $17,167    $23,005
 EXEMPTIONS                               $0         $1         $2         $3         $5         $6
 PERSONAL EXEMPTION $                     $0     $1,913     $3,826     $5,739     $9,565    $11,478
 ONE-HALF FEDERAL TAX                     $0        $50       $786     $2,095     $4,390     $7,232
 STATE TAX REFUND DEDUCTION               $0         $0         $0         $0       $491       $768
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0     $7,500
 U.S. INTEREST                            $0         $0         $0         $0         $0         $0
 ALL OTHER DEDUCTIONS                     $0         $0         $0         $0         $0         $0
 MEDICAL SAVING DEDUCTION                 $0         $0         $0         $0         $0         $0
 EDUCATION SAVING DEDUCTION               $0         $0         $0         $0         $0         $0
 INSURANCE PREMIUM DEDUCTION              $0         $0         $0         $0         $0         $0
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0         $0
 RR RETIREMENT                            $0         $0         $0         $0         $0         $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0         $0
 OTHER OTHER                              $0         $0         $0         $0         $0         $0
 NON-RES. UTAH TAXABLE INCOME             $0         $0         $0         $0         $0     $4,988
 UTAH TAXABLE INCOME                 $-2,117     $1,110    $10,897    $28,133    $48,702    $67,334
 UTAH INCOME TAX LIABILITY                $0        $23       $535     $1,676     $3,034     $4,155
 WITHHOLDING                              $0        $88       $626     $1,749     $3,017     $3,997
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 TABLE 2
 
                                                                               NON-ZERO    STANDARD
 TAX LINE                            NON ZERO              TOTAL       MEAN      MEAN      DEVIATION         P5
 
 CREDIT FOR TAXES TO OTHER STATES       8,862        $12,501,761        $15     $1,411         $881          $0
 PREPAID TAXES                         17,729       $128,784,389       $150     $7,264      $12,886          $0
 OTHER CREDITS                          7,018        $10,455,009        $12     $1,490       $1,693          $0
 PENALTY                               16,100         $1,776,240         $2       $110          $61          $0
 INTEREST                              30,519           $947,409         $1        $31          $24          $0
 WILDLIFE                               5,507            $47,605         $0         $9           $1          $0
 NET REFUND                           637,063       $240,392,682       $280       $377       $3,562          $0
 USE TAX                                4,560           $365,713         $0        $80         $199          $0
 DISABLED EXEMPTION                     7,233             $8,009         $0         $1           $0          $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90        P95
 
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0         $0
 PREPAID TAXES                            $0         $0         $0         $0         $0         $0
 OTHER CREDITS                            $0         $0         $0         $0         $0         $0
 PENALTY                                  $0         $0         $0         $0         $0         $0
 INTEREST                                 $0         $0         $0         $0         $0         $0
 WILDLIFE                                 $0         $0         $0         $0         $0         $0
 NET REFUND                               $0         $0       $145       $352       $651       $888
 USE TAX                                  $0         $0         $0         $0         $0         $0
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0         $0
  
 
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
  

GO TO CONTENTS

1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE; BY RESIDENCY
 TABLE 3
 
 RESIDENCY=NON OR PART RESIDENT
 
                                                                           NON-ZERO      STANDARD
 TAX LINE                        NON ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME             74,001    $12,825,742,723    $172749    $173319     $3,205,804     $2,760
 STATE INCOME TAX ADD BACK         24,144       $550,028,803     $7,408    $22,781       $110,404         $0
 LUMP SUM DISTRIBUTIONN               275         $9,796,080       $132    $35,622        $17,042         $0
 ALL OTHER ADDITIONS                   57            $96,113         $1     $1,686            $71         $0
 DEDUCTIONS                        73,020     $2,060,283,701    $27,750    $28,215       $471,833     $2,665
 EXEMPTIONS                        66,460           $158,474         $2         $2             $2         $0
 PERSONAL EXEMPTION $              63,493       $283,918,940     $3,824     $4,472         $3,181         $0
 ONE-HALF FEDERAL TAX              59,479     $1,752,414,994    $23,603    $29,463       $436,485         $0
 STATE TAX REFUND DEDUCTION        15,187        $71,982,882       $970     $4,740        $17,618         $0
 RETIREMENT EXEMPTION               2,446        $17,000,888       $229     $6,950         $1,484         $0
 U.S. INTEREST                      3,947       $188,724,569     $2,542    $47,815       $228,633         $0
 ALL OTHER DEDUCTIONS                  30            $28,932         $0       $964            $27         $0
 MEDICAL SAVING DEDUCTION              27            $25,901         $0       $959            $25         $0
 INSURANCE PREMIUM DEDUCTION        3,293         $3,084,080        $42       $937           $276         $0
 ADOPTION EXPENSE                      31            $86,455         $1     $2,789            $84         $0
 RR RETIREMENT                         40           $405,089         $5    $10,127           $296         $0
 OTHER OTHER                          533         $9,315,624       $125    $17,478         $4,562         $0
 NON-RES. UTAH TAXABLE INCOME      69,256     $1,279,219,545    $17,230    $18,471       $189,848         $0
 UTAH TAXABLE INCOME               72,822     $8,997,865,771    $121192    $123560     $2,661,663    $-3,366
 UTAH INCOME TAX LIABILITY         60,489        $56,525,409       $761       $934        $10,988         $0
 WITHHOLDING                       59,742        $43,026,336       $580       $720         $1,803         $0
 PREPAID TAXES                      2,176        $12,901,203       $174     $5,929        $19,231         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME            $4,779    $10,400    $24,529    $52,615    $108653    $218,677
 STATE INCOME TAX ADD BACK            $0         $0         $0     $1,012     $4,520      $9,491
 LUMP SUM DISTRIBUTIONN               $0         $0         $0         $0         $0          $0
 ALL OTHER ADDITIONS                  $0         $0         $0         $0         $0          $0
 DEDUCTIONS                       $4,000     $4,000     $6,700    $10,228    $23,267     $40,250
 EXEMPTIONS                           $0         $1         $2         $3         $4          $5
 PERSONAL EXEMPTION $                 $0     $1,913     $3,826     $5,739     $7,652      $9,565
 ONE-HALF FEDERAL TAX                 $0        $86       $842     $2,717     $8,833     $23,298
 STATE TAX REFUND DEDUCTION           $0         $0         $0         $0       $548      $1,286
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 U.S. INTEREST                        $0         $0         $0         $0         $0         $12
 ALL OTHER DEDUCTIONS                 $0         $0         $0         $0         $0          $0
 MEDICAL SAVING DEDUCTION             $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION          $0         $0         $0         $0         $0          $0
 ADOPTION EXPENSE                     $0         $0         $0         $0         $0          $0
 RR RETIREMENT                        $0         $0         $0         $0         $0          $0
 OTHER OTHER                          $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME       $208     $2,198     $6,737    $17,056    $35,943     $53,573
 UTAH TAXABLE INCOME               $-701     $2,489    $12,244    $34,266    $76,050    $156,831
 UTAH INCOME TAX LIABILITY            $0        $13       $148       $614     $1,568      $2,487
 WITHHOLDING                          $0        $21       $184       $633     $1,525      $2,332
 PREPAID TAXES                        $0         $0         $0         $0         $0          $0
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE; BY RESIDENCY
 TABLE 3
 
 RESIDENCY=NON OR PART RESIDENT
 (continued)
 
                                                                           NON-ZERO      STANDARD
 TAX LINE                        NON ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 OTHER CREDITS                      2,095         $9,097,286       $123     $4,342         $5,748         $0
 PENALTY                            1,900           $215,471         $3       $113           $121         $0
 INTEREST                           4,069            $84,961         $1        $21            $33         $0
 WILDLIFE                             269             $1,722         $0         $6             $1         $0
 NET REFUND                        52,817        $18,528,001       $250       $351        $10,117         $0
 USE TAX                              151             $5,133         $0        $34             $3         $0
 DISABLED EXEMPTION                   247               $323         $0         $1             $0         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 PENALTY                              $0         $0         $0         $0         $0          $0
 INTEREST                             $0         $0         $0         $0         $0          $0
 WILDLIFE                             $0         $0         $0         $0         $0          $0
 NET REFUND                           $0         $0        $62       $196       $420        $665
 USE TAX                              $0         $0         $0         $0         $0          $0
 DISABLED EXEMPTION                   $0         $0         $0         $0         $0          $0
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE; BY RESIDENCY
 TABLE 3
 
 RESIDENCY=FULL YEAR RESIDENT
 
                                                                               NON-ZERO      STANDARD
 TAX LINE                            NON ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME                783,887    $28,343,354,126    $36,118    $36,157       $211,381     $1,866
 STATE INCOME TAX ADD BACK            275,897       $907,752,273     $1,157     $3,290        $10,333         $0
 LUMP SUM DISTRIBUTIONN                 1,058        $13,463,910        $17    $12,726         $1,726         $0
 ALL OTHER ADDITIONS                       60            $57,250         $0       $954            $12         $0
 DEDUCTIONS                           778,177     $7,558,302,438     $9,631     $9,713       $478,287     $1,904
 EXEMPTIONS                           676,125         $1,777,698         $2         $3             $2         $0
 PERSONAL EXEMPTION $                 672,027     $3,369,863,056     $4,294     $5,014         $3,573         $0
 ONE-HALF FEDERAL TAX                 618,992     $1,782,124,888     $2,271     $2,879        $26,625         $0
 STATE TAX REFUND DEDUCTION           176,251       $114,264,607       $146       $648         $2,056         $0
 RETIREMENT EXEMPTION                  76,870       $653,861,378       $833     $8,506         $2,896         $0
 U.S. INTEREST                         26,964        $74,927,749        $95     $2,779         $3,133         $0
 ALL OTHER DEDUCTIONS                     262           $325,168         $0     $1,241            $34         $0
 MEDICAL SAVING DEDUCTION                 190           $193,179         $0     $1,017            $25         $0
 EDUCATION SAVING DEDUCTION                72           $131,989         $0     $1,833            $22         $0
 INSURANCE PREMIUM DEDUCTION           32,632        $27,142,528        $35       $832           $250         $0
 ADOPTION EXPENSE                         800         $2,915,424         $4     $3,644           $222         $0
 RR RETIREMENT                          1,629        $17,218,195        $22    $10,570           $608         $0
 NATIVE AMERICAN                           68         $1,490,908         $2    $21,925           $249         $0
 OTHER OTHER                            2,901        $33,623,398        $43    $11,590         $1,605         $0
 UTAH TAXABLE INCOME                  757,349    $15,629,413,999    $19,916    $20,637       $506,109    $-6,097
 UTAH INCOME TAX LIABILITY            628,557     $1,103,017,387     $1,406     $1,755        $11,756         $0
 WITHHOLDING                          676,715     $1,010,621,849     $1,288     $1,493         $2,421         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME                $3,575     $9,947    $23,416    $45,525    $70,137     $91,286
 STATE INCOME TAX ADD BACK                $0         $0         $0     $1,648     $3,344      $4,614
 LUMP SUM DISTRIBUTIONN                   $0         $0         $0         $0         $0          $0
 ALL OTHER ADDITIONS                      $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $4,000     $4,000     $6,700    $10,145    $16,811     $22,112
 EXEMPTIONS                               $0         $1         $2         $3         $5          $6
 PERSONAL EXEMPTION $                     $0     $1,913     $3,826     $5,739     $9,565     $11,478
 ONE-HALF FEDERAL TAX                     $0        $46       $782     $2,056     $4,158      $6,624
 STATE TAX REFUND DEDUCTION               $0         $0         $0         $0       $488        $749
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0      $7,500
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 ALL OTHER DEDUCTIONS                     $0         $0         $0         $0         $0          $0
 MEDICAL SAVING DEDUCTION                 $0         $0         $0         $0         $0          $0
 EDUCATION SAVING DEDUCTION               $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION              $0         $0         $0         $0         $0          $0
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 OTHER OTHER                              $0         $0         $0         $0         $0          $0
 UTAH TAXABLE INCOME                 $-2,290       $971    $10,783    $27,716    $47,282     $63,544
 UTAH INCOME TAX LIABILITY                $0        $26       $607     $1,767     $3,121      $4,256
 WITHHOLDING                              $0       $103       $704     $1,841     $3,105      $4,089
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE; BY RESIDENCY
 TABLE 3
 
 RESIDENCY=FULL YEAR RESIDENT
 (continued)
 
                                                                               NON-ZERO      STANDARD
 TAX LINE                            NON ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 CREDIT FOR TAXES TO OTHER STATES       8,862        $12,501,761        $16     $1,411           $922         $0
 PREPAID TAXES                         15,553       $115,883,186       $148     $7,451        $12,114         $0
 OTHER CREDITS                          4,923         $1,357,723         $2       $276           $107         $0
 PENALTY                               14,200         $1,560,769         $2       $110            $52         $0
 INTEREST                              26,450           $862,447         $1        $33            $23         $0
 WILDLIFE                               5,238            $45,883         $0         $9             $1         $0
 NET REFUND                           584,246       $221,864,680       $283       $380         $2,051         $0
 USE TAX                                4,409           $360,580         $0        $82           $208         $0
 DISABLED EXEMPTION                     6,986             $7,686         $0         $1             $0         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 PREPAID TAXES                            $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 PENALTY                                  $0         $0         $0         $0         $0          $0
 INTEREST                                 $0         $0         $0         $0         $0          $0
 WILDLIFE                                 $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0       $156       $368       $665        $901
 USE TAX                                  $0         $0         $0         $0         $0          $0
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
  
  
  
  
  
  
  
  
  
  
   
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
  

GO TO CONTENTS


1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=SINGLE
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME            31,690     $1,975,059,778    $62,064    $62,324     $1,258,407     $1,728
 STATE INCOME TAX ADD BACK         4,854        $78,343,278     $2,462    $16,140        $72,591         $0
 LUMP SUM DISTRIBUTIONN               43           $411,400        $13     $9,567           $705         $0
 DEDUCTIONS                       31,088       $451,848,034    $14,199    $14,534       $529,931     $1,120
 EXEMPTIONS                       24,348            $25,328         $1         $1             $0         $0
 PERSONAL EXEMPTION $             23,900        $47,286,719     $1,486     $1,979           $966         $0
 ONE-HALF FEDERAL TAX             23,825       $241,061,639     $7,575    $10,118       $144,613         $0
 STATE TAX REFUND DEDUCTION        2,826         $8,655,731       $272     $3,063         $4,747         $0
 RETIREMENT EXEMPTION                785         $4,291,699       $135     $5,467           $932         $0
 U.S. INTEREST                     1,070        $79,947,847     $2,512    $74,718       $324,328         $0
 INSURANCE PREMIUM DEDUCTION         710           $381,517        $12       $537           $110         $0
 OTHER OTHER                         143         $2,219,514        $70    $15,521         $3,640         $0
 NON-RES. UTAH TAXABLE INCOME     29,261       $267,154,445     $8,395     $9,130        $40,343         $0
 UTAH TAXABLE INCOME              30,425     $1,217,993,822    $38,274    $40,033       $927,473    $-2,248
 UTAH INCOME TAX LIABILITY        24,949        $11,112,695       $349       $445         $1,918         $0
 WITHHOLDING                      27,088        $10,678,486       $336       $394           $948         $0
 PREPAID TAXES                       530         $1,345,942        $42     $2,540         $1,369         $0
 OTHER CREDITS                       459         $1,214,214        $38     $2,645         $1,981         $0
 PENALTY                             615            $42,440         $1        $69            $54         $0
 INTEREST                          1,423            $15,889         $0        $11            $18         $0
 WILDLIFE                            166               $935         $0         $6             $1         $0
 NET REFUND                       23,752         $4,021,512       $126       $169         $1,604         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME            $2,937     $5,770    $11,163    $23,387    $45,803     $71,367
 STATE INCOME TAX ADD BACK            $0         $0         $0         $0     $1,143      $3,147
 LUMP SUM DISTRIBUTIONN               $0         $0         $0         $0         $0          $0
 DEDUCTIONS                       $2,966     $4,000     $4,000     $4,000     $7,925     $15,153
 EXEMPTIONS                           $0         $1         $1         $1         $1          $1
 PERSONAL EXEMPTION $                 $0       $383     $1,913     $1,913     $1,913      $1,913
 ONE-HALF FEDERAL TAX                 $0         $0       $325     $1,149     $3,344      $6,505
 STATE TAX REFUND DEDUCTION           $0         $0         $0         $0         $0        $342
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 U.S. INTEREST                        $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION          $0         $0         $0         $0         $0          $0
 OTHER OTHER                          $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME       $123     $1,591     $4,173     $9,195    $18,600     $28,314
 UTAH TAXABLE INCOME               $-709       $709     $4,931    $15,075    $33,032     $53,098
 UTAH INCOME TAX LIABILITY            $0         $3        $69       $311       $844      $1,374
 WITHHOLDING                          $0        $26       $128       $368       $859      $1,359
 PREPAID TAXES                        $0         $0         $0         $0         $0          $0
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 PENALTY                              $0         $0         $0         $0         $0          $0
 INTEREST                             $0         $0         $0         $0         $0          $0
 WILDLIFE                             $0         $0         $0         $0         $0          $0
 NET REFUND                           $0         $0        $51       $137       $242        $332
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=SINGLE
 (continued)
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 USE TAX                              63             $2,085         $0        $33             $3         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 USE TAX                              $0         $0         $0         $0         $0          $0
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=HEAD OF HOUSEHOLD
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME             3,938       $902,934,864    $229055    $229288      $10008851     $4,167
 STATE INCOME TAX ADD BACK           715        $16,764,236     $4,253    $23,446       $108,108         $0
 DEDUCTIONS                        3,896        $58,084,728    $14,735    $14,909       $169,225     $5,900
 EXEMPTIONS                        3,936             $9,918         $3         $3             $1         $1
 PERSONAL EXEMPTION $              3,877        $18,668,731     $4,736     $4,815         $1,960     $1,913
 ONE-HALF FEDERAL TAX              2,466       $111,049,499    $28,171    $45,032     $1,354,827         $0
 STATE TAX REFUND DEDUCTION          466         $2,512,699       $637     $5,392        $14,690         $0
 RETIREMENT EXEMPTION                 65           $258,678        $66     $3,980           $613         $0
 U.S. INTEREST                        67         $1,378,522       $350    $20,575         $9,750         $0
 INSURANCE PREMIUM DEDUCTION         103            $67,274        $17       $653           $136         $0
 OTHER OTHER                          55           $729,166       $185    $13,258         $2,507         $0
 NON-RES. UTAH TAXABLE INCOME      3,582        $92,841,064    $23,552    $25,919       $653,743         $0
 UTAH TAXABLE INCOME               3,942       $726,905,898    $184400    $184400     $8,606,647    $-6,926
 UTAH INCOME TAX LIABILITY         2,717         $4,003,734     $1,016     $1,474        $39,587         $0
 WITHHOLDING                       3,398         $1,835,960       $466       $540         $1,332         $0
 PREPAID TAXES                        58         $5,307,266     $1,346    $91,505        $82,366         $0
 OTHER CREDITS                        51           $144,994        $37     $2,843         $1,300         $0
 PENALTY                              90             $6,408         $2        $71            $19         $0
 INTEREST                            160             $2,880         $1        $18             $8         $0
 NET REFUND                        3,166         $3,486,535       $884     $1,101        $42,809         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME            $6,178    $10,431    $17,183    $30,240    $54,876     $86,992
 STATE INCOME TAX ADD BACK            $0         $0         $0         $0     $1,517      $3,580
 DEDUCTIONS                       $5,900     $5,900     $5,900     $5,900    $12,471     $20,067
 EXEMPTIONS                           $2         $2         $2         $3         $4          $4
 PERSONAL EXEMPTION $             $3,826     $3,826     $3,826     $5,739     $7,652      $7,652
 ONE-HALF FEDERAL TAX                 $0         $0       $257     $1,209     $3,266      $6,887
 STATE TAX REFUND DEDUCTION           $0         $0         $0         $0       $158        $659
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 U.S. INTEREST                        $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION          $0         $0         $0         $0         $0          $0
 OTHER OTHER                          $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME         $0     $2,326     $6,429    $14,274    $25,532     $36,541
 UTAH TAXABLE INCOME             $-4,758      $-603     $5,442    $16,528    $37,400     $60,519
 UTAH INCOME TAX LIABILITY            $0         $0        $50       $339       $978      $1,578
 WITHHOLDING                          $0        $40       $189       $548     $1,165      $1,753
 PREPAID TAXES                        $0         $0         $0         $0         $0          $0
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 PENALTY                              $0         $0         $0         $0         $0          $0
 INTEREST                             $0         $0         $0         $0         $0          $0
 NET REFUND                           $0        $14       $102       $267       $474        $628
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=MARRIED JOINT
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME            36,250     $9,568,582,032    $263815    $263961     $2,843,962    $10,744
 STATE INCOME TAX ADD BACK        17,946       $433,009,070    $11,938    $24,128       $135,975         $0
 LUMP SUM DISTRIBUTIONN              191         $9,146,465       $252    $47,887        $24,371         $0
 ALL OTHER ADDITIONS                  50            $86,138         $2     $1,723            $99         $0
 DEDUCTIONS                       36,029     $1,425,201,113    $39,294    $39,557       $423,143     $6,700
 EXEMPTIONS                       36,097           $120,335         $3         $3             $1         $2
 PERSONAL EXEMPTION $             33,779       $212,867,313     $5,869     $6,302         $3,172         $0
 ONE-HALF FEDERAL TAX             31,585     $1,315,829,133    $36,279    $41,660       $403,813         $0
 STATE TAX REFUND DEDUCTION       11,607        $57,313,881     $1,580     $4,938        $23,917         $0
 RETIREMENT EXEMPTION              1,559        $12,254,059       $338     $7,860         $1,909         $0
 U.S. INTEREST                     2,727       $101,721,516     $2,805    $37,302       $120,864         $0
 ALL OTHER DEDUCTIONS                 26            $25,614         $1       $985            $36         $0
 INSURANCE PREMIUM DEDUCTION       2,407         $2,584,719        $71     $1,074           $374         $0
 ADOPTION EXPENSE                     29            $78,716         $2     $2,714           $117         $0
 RR RETIREMENT                        28           $335,226         $9    $11,972           $396         $0
 OTHER OTHER                         300         $6,250,317       $172    $20,834         $5,495         $0
 NON-RES. UTAH TAXABLE INCOME     34,548       $895,160,475    $24,680    $25,911       $155,702         $0
 UTAH TAXABLE INCOME              36,262     $6,875,985,198    $189578    $189620     $2,246,580    $-4,259
 UTAH INCOME TAX LIABILITY        31,117        $39,978,073     $1,102     $1,285         $8,506         $0
 WITHHOLDING                      27,641        $29,563,873       $815     $1,070         $2,250         $0
 PREPAID TAXES                     1,495         $5,997,807       $165     $4,012         $4,209         $0
 OTHER CREDITS                     1,519         $7,499,019       $207     $4,937         $7,984         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME           $15,058    $25,405    $44,846    $80,638    $179526    $424,170
 STATE INCOME TAX ADD BACK            $0         $0         $0     $2,757     $7,632     $18,605
 LUMP SUM DISTRIBUTIONN               $0         $0         $0         $0         $0          $0
 ALL OTHER ADDITIONS                  $0         $0         $0         $0         $0          $0
 DEDUCTIONS                       $6,700     $6,700     $8,194    $17,531    $34,243     $64,994
 EXEMPTIONS                           $2         $2         $3         $4         $5          $6
 PERSONAL EXEMPTION $             $3,826     $3,826     $5,739     $7,652     $9,565     $11,478
 ONE-HALF FEDERAL TAX                 $0       $572     $1,866     $5,125    $17,254     $54,980
 STATE TAX REFUND DEDUCTION           $0         $0         $0       $214       $982      $2,313
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 U.S. INTEREST                        $0         $0         $0         $0         $0        $259
 ALL OTHER DEDUCTIONS                 $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION          $0         $0         $0         $0         $0        $432
 ADOPTION EXPENSE                     $0         $0         $0         $0         $0          $0
 RR RETIREMENT                        $0         $0         $0         $0         $0          $0
 OTHER OTHER                          $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME       $427     $3,785    $11,651    $26,335    $49,523     $71,511
 UTAH TAXABLE INCOME                $769     $9,758    $26,203    $54,042    $128527    $312,637
 UTAH INCOME TAX LIABILITY            $0        $49       $314     $1,000     $2,217      $3,374
 WITHHOLDING                          $0         $8       $306       $990     $2,128      $3,085
 PREPAID TAXES                        $0         $0         $0         $0         $0          $0
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=MARRIED JOINT
 (continued)
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 PENALTY                           1,104           $145,679         $4       $132           $159         $0
 INTEREST                          2,282            $61,457         $2        $27            $43         $0
 WILDLIFE                             83               $725         $0         $9             $1         $0
 NET REFUND                       24,571        $10,569,316       $291       $430         $2,797         $0
 USE TAX                              81             $2,851         $0        $35             $3         $0
 DISABLED EXEMPTION                  221               $296         $0         $1             $0         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 PENALTY                              $0         $0         $0         $0         $0          $0
 INTEREST                             $0         $0         $0         $0         $0          $1
 WILDLIFE                             $0         $0         $0         $0         $0          $0
 NET REFUND                           $0         $0        $77       $282       $587        $877
 USE TAX                              $0         $0         $0         $0         $0          $0
 DISABLED EXEMPTION                   $0         $0         $0         $0         $0          $0
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=MARRIED SEPARATE
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME             2,123       $379,166,050    $171568    $178599     $3,280,798         $0
 STATE INCOME TAX ADD BACK           629        $21,912,219     $9,915    $34,837        $92,878         $0
 LUMP SUM DISTRIBUTIONN               35           $181,332        $82     $5,181         $1,158         $0
 DEDUCTIONS                        2,007       $125,149,825    $56,629    $62,357       $663,410         $0
 EXEMPTIONS                        2,079             $2,893         $1         $1             $1         $0
 PERSONAL EXEMPTION $              1,937         $5,096,178     $2,306     $2,631         $1,859         $0
 ONE-HALF FEDERAL TAX              1,603        $84,474,723    $38,224    $52,698       $378,658         $0
 STATE TAX REFUND DEDUCTION          288         $3,500,571     $1,584    $12,155        $17,808         $0
 RETIREMENT EXEMPTION                 37           $196,452        $89     $5,310           $758         $0
 U.S. INTEREST                        83         $5,676,684     $2,569    $68,394        $39,330         $0
 INSURANCE PREMIUM DEDUCTION          73            $50,570        $23       $693           $178         $0
 OTHER OTHER                          35           $116,627        $53     $3,332         $1,273         $0
 NON-RES. UTAH TAXABLE INCOME      1,865        $24,063,561    $10,888    $12,903       $158,970         $0
 UTAH TAXABLE INCOME               2,193       $176,980,854    $80,082    $80,703     $3,241,818    $-2,772
 UTAH INCOME TAX LIABILITY         1,706         $1,430,906       $647       $839         $4,056         $0
 WITHHOLDING                       1,615           $948,017       $429       $587         $2,856         $0
 PREPAID TAXES                        93           $250,188       $113     $2,690         $2,463         $0
 OTHER CREDITS                        66           $239,059       $108     $3,622         $2,008         $0
 PENALTY                              91            $20,944         $9       $230           $181         $0
 INTEREST                            204             $4,736         $2        $23            $34         $0
 NET REFUND                        1,328           $450,638       $204       $339         $2,037         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME            $2,211     $6,709    $14,154    $28,902    $70,488    $322,702
 STATE INCOME TAX ADD BACK            $0         $0         $0       $167     $2,474      $9,645
 LUMP SUM DISTRIBUTIONN               $0         $0         $0         $0         $0          $0
 DEDUCTIONS                          $59     $3,350     $3,350     $4,000    $13,920     $42,375
 EXEMPTIONS                           $1         $1         $1         $1         $2          $3
 PERSONAL EXEMPTION $                 $0     $1,913     $1,913     $1,913     $3,826      $5,739
 ONE-HALF FEDERAL TAX                 $0         $0       $468     $1,526     $6,191     $42,451
 STATE TAX REFUND DEDUCTION           $0         $0         $0         $0       $114        $695
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 U.S. INTEREST                        $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION          $0         $0         $0         $0         $0          $0
 OTHER OTHER                          $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME         $0       $952     $4,366    $10,938    $22,350     $36,028
 UTAH TAXABLE INCOME             $-1,756     $1,632     $7,747    $19,373    $50,270    $187,831
 UTAH INCOME TAX LIABILITY            $0         $3       $101       $403     $1,004      $1,700
 WITHHOLDING                          $0         $0       $109       $373       $861      $1,317
 PREPAID TAXES                        $0         $0         $0         $0         $0          $0
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 PENALTY                              $0         $0         $0         $0         $0          $0
 INTEREST                             $0         $0         $0         $0         $0          $2
 NET REFUND                           $0         $0        $21       $123       $286        $455
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=SINGLE
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME               324,972     $5,031,566,795    $15,454    $15,483        $44,290     $1,060
 STATE INCOME TAX ADD BACK            40,720        $92,805,363       $285     $2,279         $3,425         $0
 LUMP SUM DISTRIBUTIONN                  250         $2,317,761         $7     $9,271           $706         $0
 DEDUCTIONS                          321,626     $1,924,641,786     $5,911     $5,984       $726,029       $650
 EXEMPTIONS                          218,406           $228,856         $1         $1             $1         $0
 PERSONAL EXEMPTION $                218,051       $437,185,642     $1,343     $2,005         $1,056         $0
 ONE-HALF FEDERAL TAX                233,200       $290,622,996       $893     $1,246         $6,501         $0
 STATE TAX REFUND DEDUCTION           23,481        $11,086,767        $34       $472           $382         $0
 RETIREMENT EXEMPTION                 26,465       $169,027,383       $519     $6,387         $1,833         $0
 U.S. INTEREST                         8,959        $24,509,873        $75     $2,736         $1,461         $0
 ALL OTHER DEDUCTIONS                     40            $53,928         $0     $1,348            $30         $0
 MEDICAL SAVING DEDUCTION                 34            $45,716         $0     $1,345            $28         $0
 INSURANCE PREMIUM DEDUCTION           6,459         $3,240,817        $10       $502           $105         $0
 RR RETIREMENT                           462         $2,818,307         $9     $6,100           $303         $0
 OTHER OTHER                             852         $5,067,056        $16     $5,947           $485         $0
 UTAH TAXABLE INCOME                 298,354     $2,258,520,247     $6,937     $7,570       $726,900    $-3,801
 UTAH INCOME TAX LIABILITY           237,727       $185,729,141       $570       $781         $2,409         $0
 WITHHOLDING                         275,247       $185,838,680       $571       $675           $971         $0
 CREDIT FOR TAXES TO OTHER STATES      2,752         $1,781,068         $5       $647           $401         $0
 PREPAID TAXES                         3,719        $10,145,839        $31     $2,728         $1,268         $0
 OTHER CREDITS                           748           $226,712         $1       $303            $78         $0
 PENALTY                               4,516           $304,336         $1        $67            $41         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME                $1,802     $4,197    $10,007    $19,972    $33,330     $43,555
 STATE INCOME TAX ADD BACK                $0         $0         $0         $0       $843      $2,019
 LUMP SUM DISTRIBUTIONN                   $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $1,684     $4,000     $4,000     $4,000     $6,254      $9,661
 EXEMPTIONS                               $0         $0         $1         $1         $1          $1
 PERSONAL EXEMPTION $                     $0         $0     $1,913     $1,913     $1,913      $1,913
 ONE-HALF FEDERAL TAX                     $0         $0       $253       $954     $1,895      $3,130
 STATE TAX REFUND DEDUCTION               $0         $0         $0         $0         $0        $180
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0      $7,500
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 ALL OTHER DEDUCTIONS                     $0         $0         $0         $0         $0          $0
 MEDICAL SAVING DEDUCTION                 $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION              $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 OTHER OTHER                              $0         $0         $0         $0         $0          $0
 UTAH TAXABLE INCOME                 $-1,831         $0     $3,395    $12,128    $23,623     $31,646
 UTAH INCOME TAX LIABILITY                $0         $0       $143       $750     $1,555      $2,117
 WITHHOLDING                              $0        $38       $244       $805     $1,566      $2,099
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 PREPAID TAXES                            $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 PENALTY                                  $0         $0         $0         $0         $0          $0
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=SINGLE
 (continued)
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 INTEREST                              9,143           $158,568         $0        $17            $17         $0
 WILDLIFE                              2,277            $17,331         $0         $8             $1         $0
 NET REFUND                          248,705        $46,223,997       $142       $186           $387         $0
 USE TAX                               1,338            $43,552         $0        $33             $4         $0
 DISABLED EXEMPTION                      449               $450         $0         $1             $0         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 INTEREST                                 $0         $0         $0         $0         $0          $0
 WILDLIFE                                 $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $6        $99       $201       $307        $392
 USE TAX                                  $0         $0         $0         $0         $0          $0
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=HEAD OF HOUSEHOLD
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME                68,319     $1,518,222,119    $22,211    $22,223        $32,104     $3,709
 STATE INCOME TAX ADD BACK            14,506        $28,691,572       $420     $1,978         $3,453         $0
 LUMP SUM DISTRIBUTIONN                   51           $226,407         $3     $4,439           $257         $0
 DEDUCTIONS                           67,690       $490,849,862     $7,181     $7,251        $11,030     $5,900
 EXEMPTIONS                           68,236           $170,197         $2         $2             $1         $1
 PERSONAL EXEMPTION $                 68,160       $326,176,998     $4,772     $4,785         $1,984     $1,913
 ONE-HALF FEDERAL TAX                 45,059        $59,821,544       $875     $1,328         $3,658         $0
 STATE TAX REFUND DEDUCTION            9,753         $4,891,537        $72       $502           $333         $0
 RETIREMENT EXEMPTION                  2,754        $14,208,004       $208     $5,159         $1,130         $0
 U.S. INTEREST                         1,033         $2,250,317        $33     $2,178           $969         $0
 INSURANCE PREMIUM DEDUCTION           1,838         $1,170,437        $17       $637           $146         $0
 RR RETIREMENT                            46           $401,139         $6     $8,720           $330         $0
 OTHER OTHER                             394         $4,887,871        $72    $12,406         $1,182         $0
 UTAH TAXABLE INCOME                  68,336       $642,013,878     $9,392     $9,395        $23,864    $-7,625
 UTAH INCOME TAX LIABILITY            50,296        $42,767,790       $626       $850         $1,556         $0
 WITHHOLDING                          61,931        $55,301,480       $809       $893         $1,047         $0
 CREDIT FOR TAXES TO OTHER STATES        260           $212,103         $3       $816           $124         $0
 PREPAID TAXES                           531         $1,887,659        $28     $3,555         $1,254         $0
 OTHER CREDITS                           140            $32,699         $0       $234            $23         $0
 PENALTY                               1,193            $75,420         $1        $63            $18         $0
 INTEREST                              1,715            $34,452         $1        $20             $7         $0
 WILDLIFE                                391             $2,680         $0         $7             $1         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME                $6,002    $10,897    $17,707    $27,941    $41,123     $50,625
 STATE INCOME TAX ADD BACK                $0         $0         $0         $0     $1,657      $2,353
 LUMP SUM DISTRIBUTIONN                   $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $5,900     $5,900     $5,900     $5,900    $10,208     $13,336
 EXEMPTIONS                               $1         $2         $2         $3         $4          $4
 PERSONAL EXEMPTION $                 $1,913     $3,826     $3,826     $5,739     $7,652      $7,652
 ONE-HALF FEDERAL TAX                     $0         $0       $310     $1,053     $1,985      $2,830
 STATE TAX REFUND DEDUCTION               $0         $0         $0         $0       $264        $514
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION              $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 OTHER OTHER                              $0         $0         $0         $0         $0          $0
 UTAH TAXABLE INCOME                 $-5,204      $-393     $5,979    $15,008    $26,608     $34,564
 UTAH INCOME TAX LIABILITY                $0         $0       $236       $853     $1,664      $2,221
 WITHHOLDING                              $3       $148       $530     $1,160     $1,938      $2,435
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 PREPAID TAXES                            $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 PENALTY                                  $0         $0         $0         $0         $0          $0
 INTEREST                                 $0         $0         $0         $0         $0          $0
 WILDLIFE                                 $0         $0         $0         $0         $0          $0
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=HEAD OF HOUSEHOLD
 (continued)
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 NET REFUND                           56,592        $19,559,362       $286       $346           $706         $0
 USE TAX                                 135             $4,267         $0        $32             $2         $0
 DISABLED EXEMPTION                      595               $649         $0         $1             $0         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 NET REFUND                               $0        $49       $237       $433       $607        $728
 USE TAX                                  $0         $0         $0         $0         $0          $0
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=MARRIED JOINT
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME               376,940    $21,406,495,755    $56,767    $56,790       $290,617    $11,109
 STATE INCOME TAX ADD BACK           216,484       $775,249,875     $2,056     $3,581        $14,207         $0
 LUMP SUM DISTRIBUTIONN                  712        $10,691,753        $28    $15,017         $2,396         $0
 ALL OTHER ADDITIONS                      43            $46,567         $0     $1,083            $16         $0
 DEDUCTIONS                          375,579     $5,059,035,661    $13,416    $13,470       $144,463     $6,700
 EXEMPTIONS                          376,498         $1,358,362         $4         $4             $2         $2
 PERSONAL EXEMPTION $                372,951     $2,568,185,739     $6,810     $6,886         $3,279     $3,826
 ONE-HALF FEDERAL TAX                329,949     $1,405,473,551     $3,727     $4,260        $37,338         $0
 STATE TAX REFUND DEDUCTION          141,047        $96,398,980       $256       $683         $2,814         $0
 RETIREMENT EXEMPTION                 47,113       $468,053,374     $1,241     $9,935         $3,734         $0
 U.S. INTEREST                        16,697        $47,468,597       $126     $2,843         $4,285         $0
 ALL OTHER DEDUCTIONS                    212           $263,290         $1     $1,242            $39         $0
 MEDICAL SAVING DEDUCTION                149           $143,217         $0       $961            $25         $0
 EDUCATION SAVING DEDUCTION               63           $120,073         $0     $1,906            $30         $0
 INSURANCE PREMIUM DEDUCTION          23,953        $22,474,294        $60       $938           $338         $0
 ADOPTION EXPENSE                        764         $2,791,458         $7     $3,654           $310         $0
 RR RETIREMENT                         1,102        $13,791,813        $37    $12,515           $813         $0
 NATIVE AMERICAN                          34           $874,014         $2    $25,706           $293         $0
 OTHER OTHER                           1,545        $22,977,217        $61    $14,872         $2,206         $0
 UTAH TAXABLE INCOME                 377,036    $12,485,257,801    $33,109    $33,114       $267,912    $-8,919
 UTAH INCOME TAX LIABILITY           328,738       $857,632,060     $2,274     $2,609        $16,063         $0
 WITHHOLDING                         327,644       $757,650,963     $2,009     $2,312         $3,159         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME               $15,737    $26,709    $43,260    $63,170    $89,705    $121,063
 STATE INCOME TAX ADD BACK                $0         $0     $1,165     $2,865     $4,513      $6,153
 LUMP SUM DISTRIBUTIONN                   $0         $0         $0         $0         $0          $0
 ALL OTHER ADDITIONS                      $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $6,700     $6,700     $9,335    $14,863    $21,739     $28,066
 EXEMPTIONS                               $2         $2         $3         $5         $6          $7
 PERSONAL EXEMPTION $                 $3,826     $3,826     $5,739     $9,565    $11,478     $13,391
 ONE-HALF FEDERAL TAX                     $0       $606     $1,691     $3,039     $6,196      $9,815
 STATE TAX REFUND DEDUCTION               $0         $0         $0       $337       $719        $991
 RETIREMENT EXEMPTION                     $0         $0         $0         $0     $4,800     $14,789
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 ALL OTHER DEDUCTIONS                     $0         $0         $0         $0         $0          $0
 MEDICAL SAVING DEDUCTION                 $0         $0         $0         $0         $0          $0
 EDUCATION SAVING DEDUCTION               $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION              $0         $0         $0         $0         $0        $395
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 OTHER OTHER                              $0         $0         $0         $0         $0          $0
 UTAH TAXABLE INCOME                 $-2,614     $8,908    $24,012    $41,388    $62,059     $85,573
 UTAH INCOME TAX LIABILITY                $0       $426     $1,483     $2,699     $4,146      $5,792
 WITHHOLDING                              $0       $503     $1,575     $2,725     $4,052      $5,193
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=MARRIED JOINT
 (continued)
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 CREDIT FOR TAXES TO OTHER STATES      5,708        $10,231,614        $27     $1,793         $1,261         $0
 PREPAID TAXES                        11,039        $98,425,966       $261     $8,916        $16,659         $0
 OTHER CREDITS                         3,984         $1,088,375         $3       $273           $136         $0
 PENALTY                               7,832         $1,110,778         $3       $142            $58         $0
 INTEREST                             14,401           $636,090         $2        $44            $28         $0
 WILDLIFE                              2,508            $25,525         $0        $10             $2         $0
 NET REFUND                          269,472       $152,737,293       $405       $567         $2,775         $0
 USE TAX                               2,903           $311,741         $1       $107           $300         $0
 DISABLED EXEMPTION                    5,904             $6,545         $0         $1             $0         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 PREPAID TAXES                            $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 PENALTY                                  $0         $0         $0         $0         $0          $0
 INTEREST                                 $0         $0         $0         $0         $0          $0
 WILDLIFE                                 $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0       $272       $551       $874      $1,148
 USE TAX                                  $0         $0         $0         $0         $0          $0
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=MARRIED SEPARATE
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME                13,656       $387,069,457    $28,204    $28,344       $399,679     $2,545
 STATE INCOME TAX ADD BACK             4,187        $11,005,463       $802     $2,628        $13,367         $0
 LUMP SUM DISTRIBUTIONN                   45           $227,989        $17     $5,066           $661         $0
 DEDUCTIONS                           13,282        $83,775,129     $6,104     $6,307        $30,541       $975
 EXEMPTIONS                           12,985            $20,283         $1         $2             $1         $0
 PERSONAL EXEMPTION $                 12,865        $38,314,677     $2,792     $2,978         $2,088         $0
 ONE-HALF FEDERAL TAX                 10,784        $26,206,796     $1,910     $2,430        $32,348         $0
 STATE TAX REFUND DEDUCTION            1,970         $1,887,323       $138       $958         $4,402         $0
 RETIREMENT EXEMPTION                    538         $2,572,618       $187     $4,782         $1,049         $0
 U.S. INTEREST                           275           $698,962        $51     $2,542         $1,174         $0
 INSURANCE PREMIUM DEDUCTION             382           $256,980        $19       $673           $151         $0
 OTHER OTHER                             110           $691,254        $50     $6,284         $1,043         $0
 UTAH TAXABLE INCOME                  13,623       $243,622,073    $17,752    $17,883       $356,970    $-3,389
 UTAH INCOME TAX LIABILITY            11,796        $16,888,396     $1,231     $1,432        $24,952         $0
 WITHHOLDING                          11,893        $11,830,725       $862       $995         $2,322         $0
 CREDIT FOR TAXES TO OTHER STATES        142           $276,976        $20     $1,951         $1,015         $0
 PREPAID TAXES                           264         $5,423,722       $395    $20,544        $26,828         $0
 OTHER CREDITS                            51             $9,937         $1       $195            $19         $0
 PENALTY                                 659            $70,236         $5       $107           $137         $0
 INTEREST                              1,191            $33,337         $2        $28            $52         $0
 WILDLIFE                                 62               $347         $0         $6             $1         $0
 NET REFUND                            9,477         $3,344,028       $244       $353         $4,690         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME                $4,619     $9,493    $17,354    $27,550    $41,431     $53,129
 STATE INCOME TAX ADD BACK                $0         $0         $0       $596     $1,910      $2,665
 LUMP SUM DISTRIBUTIONN                   $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $3,261     $3,350     $3,350     $5,017    $10,457     $14,378
 EXEMPTIONS                               $1         $1         $1         $2         $3          $4
 PERSONAL EXEMPTION $                 $1,913     $1,913     $1,913     $3,826     $5,739      $7,652
 ONE-HALF FEDERAL TAX                     $0        $67       $625     $1,340     $2,747      $4,230
 STATE TAX REFUND DEDUCTION               $0         $0         $0         $0       $188        $423
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 INSURANCE PREMIUM DEDUCTION              $0         $0         $0         $0         $0          $0
 OTHER OTHER                              $0         $0         $0         $0         $0          $0
 UTAH TAXABLE INCOME                   $-896     $2,839     $9,394    $17,984    $28,488     $37,590
 UTAH INCOME TAX LIABILITY                $0       $106       $557     $1,160     $1,896      $2,533
 WITHHOLDING                              $0       $149       $569     $1,148     $1,871      $2,420
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 PREPAID TAXES                            $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 PENALTY                                  $0         $0         $0         $0         $0          $0
 INTEREST                                 $0         $0         $0         $0         $0          $4
 WILDLIFE                                 $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0       $100       $234       $410        $615
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;  BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=MARRIED SEPARATE
 (continued)
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 USE TAX                                  33             $1,020         $0        $31             $2         $0
 DISABLED EXEMPTION                       38                $42         $0         $1             $0         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 USE TAX                                  $0         $0         $0         $0         $0          $0
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
  

GO TO CONTENTS

1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=ADJUSTED GROSS INCOME
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802     31,976       $-11,103,444       $-341       $-347      $1,060
 SINGLE                 $1,802      $3,351     32,543        $83,450,251      $2,564      $2,564      $2,556
 SINGLE                 $3,351      $5,125     32,558       $137,169,986      $4,213      $4,213      $4,197
 SINGLE                 $5,125      $7,314     32,553       $201,284,105      $6,183      $6,183      $6,169
 SINGLE                 $7,314     $10,007     32,558       $280,487,894      $8,615      $8,615      $8,591
 SINGLE                $10,007     $13,351     32,560       $378,397,171     $11,622     $11,622     $11,589
 SINGLE                $13,351     $17,411     32,559       $497,852,801     $15,291     $15,291     $15,240
 SINGLE                $17,411     $23,191     32,555       $653,794,490     $20,083     $20,083     $19,972
 SINGLE                $23,191     $33,330     32,554       $901,938,529     $27,706     $27,706     $27,450
 SINGLE                $33,330           .     32,556     $1,908,295,011     $58,616     $58,616     $43,555
 HEAD OF HOUSEHOLD           .      $6,002      6,800        $18,984,812      $2,777      $2,792      $3,711
 HEAD OF HOUSEHOLD      $6,002      $9,407      6,835        $53,136,302      $7,774      $7,774      $7,818
 HEAD OF HOUSEHOLD      $9,407     $12,275      6,836        $74,308,346     $10,870     $10,870     $10,898
 HEAD OF HOUSEHOLD     $12,275     $14,966      6,838        $93,197,996     $13,629     $13,629     $13,629
 HEAD OF HOUSEHOLD     $14,966     $17,707      6,837       $111,404,148     $16,294     $16,294     $16,273
 HEAD OF HOUSEHOLD     $17,707     $20,961      6,831       $131,625,480     $19,269     $19,269     $19,219
 HEAD OF HOUSEHOLD     $20,961     $25,190      6,838       $156,841,591     $22,937     $22,937     $22,862
 HEAD OF HOUSEHOLD     $25,190     $31,315      6,834       $191,697,677     $28,051     $28,051     $27,943
 HEAD OF HOUSEHOLD     $31,315     $41,123      6,835       $244,694,337     $35,800     $35,800     $35,650
 HEAD OF HOUSEHOLD     $41,123           .      6,835       $442,331,430     $64,716     $64,716     $50,625
 MARRIED JOINT               .     $15,737     37,554       $222,324,596      $5,896      $5,920     $11,109
 MARRIED JOINT         $15,737     $23,232     37,711       $738,348,260     $19,579     $19,579     $19,627
 MARRIED JOINT         $23,232     $30,136     37,711     $1,007,166,807     $26,708     $26,708     $26,709
 MARRIED JOINT         $30,136     $36,759     37,712     $1,262,836,820     $33,486     $33,486     $33,501
 MARRIED JOINT         $36,759     $43,260     37,704     $1,508,206,431     $40,001     $40,001     $40,013
 MARRIED JOINT         $43,260     $50,353     37,715     $1,762,275,526     $46,726     $46,726     $46,705
 MARRIED JOINT         $50,353     $58,345     37,705     $2,043,554,169     $54,198     $54,198     $54,127
 MARRIED JOINT         $58,345     $69,136     37,711     $2,389,633,322     $63,367     $63,367     $63,170
 MARRIED JOINT         $69,136     $89,705     37,708     $2,934,687,994     $77,827     $77,827     $77,096
 MARRIED JOINT         $89,705           .     37,709     $7,537,461,830    $199,885    $199,885    $121,063
 MARRIED SEPARATE            .      $4,619      1,305        $-3,707,212     $-2,700     $-2,841      $2,545
 MARRIED SEPARATE       $4,619      $7,942      1,372         $8,622,077      $6,284      $6,284      $6,287
 MARRIED SEPARATE       $7,942     $11,028      1,374        $13,059,054      $9,504      $9,504      $9,495
 MARRIED SEPARATE      $11,028     $14,076      1,371        $17,274,616     $12,600     $12,600     $12,598
 MARRIED SEPARATE      $14,076     $17,354      1,372        $21,492,003     $15,665     $15,665     $15,662
 MARRIED SEPARATE      $17,354     $20,605      1,373        $25,986,066     $18,926     $18,926     $18,893
 MARRIED SEPARATE      $20,605     $24,902      1,372        $31,084,757     $22,657     $22,657     $22,605
 MARRIED SEPARATE      $24,902     $30,766      1,373        $37,939,754     $27,633     $27,633     $27,550
 MARRIED SEPARATE      $30,766     $41,431      1,372        $48,612,401     $35,432     $35,432     $35,244
 MARRIED SEPARATE      $41,431           .      1,372       $186,705,941    $136,083    $136,083     $53,164
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=STATE INCOME TAX ADD BACK
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802        498           $826,568         $25      $1,660          $0
 SINGLE                 $1,802      $3,351        408           $108,927          $3        $267          $0
 SINGLE                 $3,351      $5,125        453           $205,723          $6        $454          $0
 SINGLE                 $5,125      $7,314        530           $239,373          $7        $452          $0
 SINGLE                 $7,314     $10,007        762           $565,875         $17        $743          $0
 SINGLE                $10,007     $13,351      1,239           $759,241         $23        $613          $0
 SINGLE                $13,351     $17,411      1,965         $1,476,027         $45        $751          $0
 SINGLE                $17,411     $23,191      4,045         $3,869,368        $119        $957          $0
 SINGLE                $23,191     $33,330      9,700        $13,839,333        $425      $1,427          $0
 SINGLE                $33,330           .     21,120        $70,914,928      $2,178      $3,358      $1,949
 HEAD OF HOUSEHOLD           .      $6,002        157           $170,345         $25      $1,085          $0
 HEAD OF HOUSEHOLD      $6,002      $9,407        142            $51,967          $8        $366          $0
 HEAD OF HOUSEHOLD      $9,407     $12,275        203            $80,200         $12        $395          $0
 HEAD OF HOUSEHOLD     $12,275     $14,966        313           $139,269         $20        $445          $0
 HEAD OF HOUSEHOLD     $14,966     $17,707        503           $264,215         $39        $525          $0
 HEAD OF HOUSEHOLD     $17,707     $20,961        867           $633,444         $93        $731          $0
 HEAD OF HOUSEHOLD     $20,961     $25,190      1,433         $1,280,461        $187        $894          $0
 HEAD OF HOUSEHOLD     $25,190     $31,315      2,369         $2,904,413        $425      $1,226          $0
 HEAD OF HOUSEHOLD     $31,315     $41,123      3,562         $6,017,961        $880      $1,689        $748
 HEAD OF HOUSEHOLD     $41,123           .      4,957        $17,149,297      $2,509      $3,460      $2,265
 MARRIED JOINT               .     $15,737      3,056         $3,911,349        $104      $1,280          $0
 MARRIED JOINT         $15,737     $23,232      5,429         $4,375,264        $116        $806          $0
 MARRIED JOINT         $23,232     $30,136     10,531        $10,762,208        $285      $1,022          $0
 MARRIED JOINT         $30,136     $36,759     16,526        $22,070,003        $585      $1,335          $0
 MARRIED JOINT         $36,759     $43,260     21,967        $36,948,300        $980      $1,682      $1,154
 MARRIED JOINT         $43,260     $50,353     26,380        $54,830,226      $1,454      $2,078      $1,818
 MARRIED JOINT         $50,353     $58,345     29,679        $74,265,921      $1,970      $2,502      $2,351
 MARRIED JOINT         $58,345     $69,136     32,349        $97,947,959      $2,597      $3,028      $2,948
 MARRIED JOINT         $69,136     $89,705     34,470       $132,742,741      $3,520      $3,851      $3,796
 MARRIED JOINT         $89,705           .     36,097       $337,395,904      $8,947      $9,347      $5,946
 MARRIED SEPARATE            .      $4,619        103           $170,675        $124      $1,657          $0
 MARRIED SEPARATE       $4,619      $7,942         87            $26,247         $19        $302          $0
 MARRIED SEPARATE       $7,942     $11,028        122            $46,849         $34        $384          $0
 MARRIED SEPARATE      $11,028     $14,076        170           $106,506         $78        $627          $0
 MARRIED SEPARATE      $14,076     $17,354        220           $142,604        $104        $648          $0
 MARRIED SEPARATE      $17,354     $20,605        323           $244,906        $178        $758          $0
 MARRIED SEPARATE      $20,605     $24,902        431           $443,088        $323      $1,028          $0
 MARRIED SEPARATE      $24,902     $30,766        636           $817,233        $595      $1,285          $0
 MARRIED SEPARATE      $30,766     $41,431        941         $1,610,989      $1,174      $1,712      $1,477
 MARRIED SEPARATE      $41,431           .      1,154         $7,396,366      $5,391      $6,409      $2,583
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=LUMP SUM DISTRIBUTIONN
 
                     LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS      INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                  .      $1,802         26            $61,314          $2      $2,358          $0
 SINGLE            $17,411     $23,191         30           $175,214          $5      $5,840          $0
 SINGLE            $23,191     $33,330         36           $249,266          $8      $6,924          $0
 SINGLE            $33,330           .         67           $939,347         $29     $14,020          $0
 MARRIED JOINT           .     $15,737         93           $753,909         $20      $8,107          $0
 MARRIED JOINT     $15,737     $23,232         52           $541,732         $14     $10,418          $0
 MARRIED JOINT     $23,232     $30,136         46           $567,712         $15     $12,342          $0
 MARRIED JOINT     $30,136     $36,759         62           $975,028         $26     $15,726          $0
 MARRIED JOINT     $36,759     $43,260         39           $438,780         $12     $11,251          $0
 MARRIED JOINT     $43,260     $50,353         65           $472,995         $13      $7,277          $0
 MARRIED JOINT     $50,353     $58,345         70           $783,160         $21     $11,188          $0
 MARRIED JOINT     $58,345     $69,136         80         $1,292,830         $34     $16,160          $0
 MARRIED JOINT     $69,136     $89,705         89         $1,697,792         $45     $19,076          $0
 MARRIED JOINT     $89,705           .        116         $3,167,815         $84     $27,309          $0
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=DEDUCTIONS
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802     31,257        $57,097,741      $1,753      $1,827      $1,138
 SINGLE                 $1,802      $3,351     31,918        $89,073,918      $2,737      $2,791      $2,671
 SINGLE                 $3,351      $5,125     32,135       $163,557,852      $5,024      $5,090      $4,000
 SINGLE                 $5,125      $7,314     32,228       $129,596,468      $3,981      $4,021      $4,000
 SINGLE                 $7,314     $10,007     32,250       $135,696,460      $4,168      $4,208      $4,000
 SINGLE                $10,007     $13,351     32,315       $139,586,285      $4,287      $4,320      $4,000
 SINGLE                $13,351     $17,411     32,333       $554,625,847     $17,034     $17,154      $4,000
 SINGLE                $17,411     $23,191     32,371       $149,902,934      $4,605      $4,631      $4,000
 SINGLE                $23,191     $33,330     32,378       $175,309,638      $5,385      $5,414      $4,000
 SINGLE                $33,330           .     32,441       $330,194,643     $10,142     $10,178      $7,543
 HEAD OF HOUSEHOLD           .      $6,002      6,622        $39,901,302      $5,837      $6,026      $5,900
 HEAD OF HOUSEHOLD      $6,002      $9,407      6,730        $40,471,335      $5,921      $6,014      $5,900
 HEAD OF HOUSEHOLD      $9,407     $12,275      6,772        $40,976,899      $5,994      $6,051      $5,900
 HEAD OF HOUSEHOLD     $12,275     $14,966      6,782        $41,278,743      $6,037      $6,087      $5,900
 HEAD OF HOUSEHOLD     $14,966     $17,707      6,781        $41,836,917      $6,119      $6,170      $5,900
 HEAD OF HOUSEHOLD     $17,707     $20,961      6,794        $43,187,590      $6,322      $6,357      $5,900
 HEAD OF HOUSEHOLD     $20,961     $25,190      6,802        $45,405,715      $6,640      $6,675      $5,900
 HEAD OF HOUSEHOLD     $25,190     $31,315      6,796        $49,861,834      $7,296      $7,337      $5,900
 HEAD OF HOUSEHOLD     $31,315     $41,123      6,799        $57,179,788      $8,366      $8,410      $6,850
 HEAD OF HOUSEHOLD     $41,123           .      6,812        $90,749,739     $13,277     $13,322     $10,362
 MARRIED JOINT               .     $15,737     37,090       $380,817,648     $10,099     $10,267      $6,700
 MARRIED JOINT         $15,737     $23,232     37,488       $298,010,416      $7,902      $7,949      $6,700
 MARRIED JOINT         $23,232     $30,136     37,521       $312,958,392      $8,299      $8,341      $6,700
 MARRIED JOINT         $30,136     $36,759     37,557       $341,691,206      $9,061      $9,098      $7,500
 MARRIED JOINT         $36,759     $43,260     37,600       $376,212,388      $9,978     $10,006      $8,526
 MARRIED JOINT         $43,260     $50,353     37,632       $418,026,806     $11,084     $11,108     $10,115
 MARRIED JOINT         $50,353     $58,345     37,645       $465,488,185     $12,346     $12,365     $11,539
 MARRIED JOINT         $58,345     $69,136     37,671       $526,624,645     $13,965     $13,980     $13,248
 MARRIED JOINT         $69,136     $89,705     37,679       $635,851,404     $16,863     $16,875     $16,085
 MARRIED JOINT         $89,705           .     37,696     $1,303,354,572     $34,563     $34,575     $24,229
 MARRIED SEPARATE            .      $4,619      1,204         $4,585,039      $3,339      $3,808      $3,350
 MARRIED SEPARATE       $4,619      $7,942      1,323         $4,638,440      $3,381      $3,506      $3,350
 MARRIED SEPARATE       $7,942     $11,028      1,320         $4,693,744      $3,416      $3,556      $3,350
 MARRIED SEPARATE      $11,028     $14,076      1,335         $4,918,876      $3,588      $3,685      $3,350
 MARRIED SEPARATE      $14,076     $17,354      1,333         $5,204,236      $3,793      $3,904      $3,350
 MARRIED SEPARATE      $17,354     $20,605      1,344         $5,739,326      $4,180      $4,270      $3,350
 MARRIED SEPARATE      $20,605     $24,902      1,341         $6,275,805      $4,574      $4,680      $3,350
 MARRIED SEPARATE      $24,902     $30,766      1,352         $7,501,853      $5,464      $5,549      $3,350
 MARRIED SEPARATE      $30,766     $41,431      1,361        $10,418,559      $7,594      $7,655      $6,674
 MARRIED SEPARATE      $41,431           .      1,369        $29,799,251     $21,720     $21,767     $10,930
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=EXEMPTIONS
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802      7,295             $7,599          $0          $1          $0
 SINGLE                 $1,802      $3,351      7,648             $7,946          $0          $1          $0
 SINGLE                 $3,351      $5,125     11,169            $11,573          $0          $1          $0
 SINGLE                 $5,125      $7,314     17,115            $17,668          $1          $1          $1
 SINGLE                 $7,314     $10,007     23,147            $23,952          $1          $1          $1
 SINGLE                $10,007     $13,351     27,160            $28,175          $1          $1          $1
 SINGLE                $13,351     $17,411     29,738            $30,774          $1          $1          $1
 SINGLE                $17,411     $23,191     31,208            $32,466          $1          $1          $1
 SINGLE                $23,191     $33,330     31,834            $33,620          $1          $1          $1
 SINGLE                $33,330           .     32,092            $35,083          $1          $1          $1
 HEAD OF HOUSEHOLD           .      $6,002      6,781            $16,888          $2          $2          $2
 HEAD OF HOUSEHOLD      $6,002      $9,407      6,823            $16,859          $2          $2          $2
 HEAD OF HOUSEHOLD      $9,407     $12,275      6,824            $16,987          $2          $2          $2
 HEAD OF HOUSEHOLD     $12,275     $14,966      6,826            $17,179          $3          $3          $2
 HEAD OF HOUSEHOLD     $14,966     $17,707      6,832            $17,328          $3          $3          $2
 HEAD OF HOUSEHOLD     $17,707     $20,961      6,824            $17,417          $3          $3          $2
 HEAD OF HOUSEHOLD     $20,961     $25,190      6,834            $17,227          $3          $3          $2
 HEAD OF HOUSEHOLD     $25,190     $31,315      6,831            $16,936          $2          $2          $2
 HEAD OF HOUSEHOLD     $31,315     $41,123      6,830            $16,566          $2          $2          $2
 HEAD OF HOUSEHOLD     $41,123           .      6,831            $16,810          $2          $2          $2
 MARRIED JOINT               .     $15,737     37,429           $113,158          $3          $3          $2
 MARRIED JOINT         $15,737     $23,232     37,590           $118,262          $3          $3          $3
 MARRIED JOINT         $23,232     $30,136     37,641           $127,715          $3          $3          $3
 MARRIED JOINT         $30,136     $36,759     37,672           $135,316          $4          $4          $3
 MARRIED JOINT         $36,759     $43,260     37,685           $140,345          $4          $4          $3
 MARRIED JOINT         $43,260     $50,353     37,696           $144,659          $4          $4          $4
 MARRIED JOINT         $50,353     $58,345     37,692           $144,826          $4          $4          $4
 MARRIED JOINT         $58,345     $69,136     37,708           $144,055          $4          $4          $4
 MARRIED JOINT         $69,136     $89,705     37,701           $143,616          $4          $4          $4
 MARRIED JOINT         $89,705           .     37,684           $146,410          $4          $4          $4
 MARRIED SEPARATE            .      $4,619      1,048             $1,385          $1          $1          $1
 MARRIED SEPARATE       $4,619      $7,942      1,199             $1,525          $1          $1          $1
 MARRIED SEPARATE       $7,942     $11,028      1,288             $1,783          $1          $1          $1
 MARRIED SEPARATE      $11,028     $14,076      1,315             $1,895          $1          $1          $1
 MARRIED SEPARATE      $14,076     $17,354      1,335             $1,980          $1          $1          $1
 MARRIED SEPARATE      $17,354     $20,605      1,343             $2,103          $2          $2          $1
 MARRIED SEPARATE      $20,605     $24,902      1,356             $2,227          $2          $2          $1
 MARRIED SEPARATE      $24,902     $30,766      1,360             $2,399          $2          $2          $1
 MARRIED SEPARATE      $30,766     $41,431      1,370             $2,535          $2          $2          $1
 MARRIED SEPARATE      $41,431           .      1,371             $2,451          $2          $2          $1
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=PERSONAL EXEMPTION $
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802      7,297        $14,585,720        $448      $1,999          $0
 SINGLE                 $1,802      $3,351      7,646        $15,223,470        $468      $1,991          $0
 SINGLE                 $3,351      $5,125     11,181        $22,214,316        $682      $1,987          $0
 SINGLE                 $5,125      $7,314     17,132        $33,888,070      $1,041      $1,978      $1,913
 SINGLE                 $7,314     $10,007     23,145        $45,901,392      $1,410      $1,983      $1,913
 SINGLE                $10,007     $13,351     27,161        $53,963,741      $1,657      $1,987      $1,913
 SINGLE                $13,351     $17,411     29,746        $58,999,583      $1,812      $1,983      $1,913
 SINGLE                $17,411     $23,191     31,213        $62,207,206      $1,911      $1,993      $1,913
 SINGLE                $23,191     $33,330     31,835        $64,426,029      $1,979      $2,024      $1,913
 SINGLE                $33,330           .     31,695        $65,776,115      $2,020      $2,075      $1,913
 HEAD OF HOUSEHOLD           .      $6,002      6,773        $32,398,977      $4,739      $4,784      $3,826
 HEAD OF HOUSEHOLD      $6,002      $9,407      6,822        $32,329,725      $4,730      $4,739      $3,826
 HEAD OF HOUSEHOLD      $9,407     $12,275      6,824        $32,578,441      $4,766      $4,774      $3,826
 HEAD OF HOUSEHOLD     $12,275     $14,966      6,826        $32,949,674      $4,819      $4,827      $3,826
 HEAD OF HOUSEHOLD     $14,966     $17,707      6,832        $33,258,416      $4,864      $4,868      $3,826
 HEAD OF HOUSEHOLD     $17,707     $20,961      6,824        $33,466,841      $4,899      $4,904      $3,826
 HEAD OF HOUSEHOLD     $20,961     $25,190      6,834        $33,091,071      $4,839      $4,842      $3,826
 HEAD OF HOUSEHOLD     $25,190     $31,315      6,830        $32,542,075      $4,762      $4,765      $3,826
 HEAD OF HOUSEHOLD     $31,315     $41,123      6,830        $31,832,355      $4,657      $4,661      $3,826
 HEAD OF HOUSEHOLD     $41,123           .      6,765        $31,729,423      $4,642      $4,690      $3,826
 MARRIED JOINT               .     $15,737     37,417       $217,177,205      $5,759      $5,804      $3,826
 MARRIED JOINT         $15,737     $23,232     37,591       $227,338,422      $6,028      $6,048      $5,739
 MARRIED JOINT         $23,232     $30,136     37,642       $245,990,854      $6,523      $6,535      $5,739
 MARRIED JOINT         $30,136     $36,759     37,672       $260,364,920      $6,904      $6,911      $5,739
 MARRIED JOINT         $36,759     $43,260     37,684       $269,986,496      $7,161      $7,164      $7,652
 MARRIED JOINT         $43,260     $50,353     37,694       $278,082,899      $7,373      $7,377      $7,652
 MARRIED JOINT         $50,353     $58,345     37,694       $278,409,520      $7,384      $7,386      $7,652
 MARRIED JOINT         $58,345     $69,136     37,709       $276,768,938      $7,339      $7,340      $7,652
 MARRIED JOINT         $69,136     $89,705     37,703       $275,841,851      $7,315      $7,316      $7,652
 MARRIED JOINT         $89,705           .     34,145       $238,224,634      $6,317      $6,977      $5,739
 MARRIED SEPARATE            .      $4,619      1,039         $2,617,558      $1,906      $2,519      $1,913
 MARRIED SEPARATE       $4,619      $7,942      1,197         $2,909,157      $2,120      $2,430      $1,913
 MARRIED SEPARATE       $7,942     $11,028      1,290         $3,425,682      $2,493      $2,656      $1,913
 MARRIED SEPARATE      $11,028     $14,076      1,315         $3,628,966      $2,647      $2,760      $1,913
 MARRIED SEPARATE      $14,076     $17,354      1,337         $3,795,396      $2,766      $2,839      $1,913
 MARRIED SEPARATE      $17,354     $20,605      1,343         $4,026,862      $2,933      $2,998      $1,913
 MARRIED SEPARATE      $20,605     $24,902      1,356         $4,271,746      $3,114      $3,150      $1,913
 MARRIED SEPARATE      $24,902     $30,766      1,359         $4,608,419      $3,356      $3,391      $1,913
 MARRIED SEPARATE      $30,766     $41,431      1,370         $4,851,978      $3,536      $3,542      $1,913
 MARRIED SEPARATE      $41,431           .      1,259         $4,178,913      $3,046      $3,319      $1,913
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=ONE-HALF FEDERAL TAX
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802      7,884           $419,947         $13         $53          $0
 SINGLE                 $1,802      $3,351      8,958           $773,217         $24         $86          $0
 SINGLE                 $3,351      $5,125     14,605         $1,314,706         $40         $90          $0
 SINGLE                 $5,125      $7,314     19,201         $3,190,696         $98        $166         $37
 SINGLE                 $7,314     $10,007     28,401         $6,708,943        $206        $236        $172
 SINGLE                $10,007     $13,351     29,737        $12,606,814        $387        $424        $377
 SINGLE                $13,351     $17,411     30,532        $20,824,818        $640        $682        $636
 SINGLE                $17,411     $23,191     30,921        $31,260,873        $960      $1,011        $970
 SINGLE                $23,191     $33,330     31,227        $47,657,890      $1,464      $1,526      $1,468
 SINGLE                $33,330           .     31,734       $165,865,093      $5,095      $5,227      $3,036
 HEAD OF HOUSEHOLD           .      $6,002        192            $97,327         $14        $507          $0
 HEAD OF HOUSEHOLD      $6,002      $9,407        365            $92,289         $14        $253          $0
 HEAD OF HOUSEHOLD      $9,407     $12,275      1,985           $268,635         $39        $135          $0
 HEAD OF HOUSEHOLD     $12,275     $14,966      4,324           $833,695        $122        $193         $85
 HEAD OF HOUSEHOLD     $14,966     $17,707      5,666         $1,813,601        $265        $320        $265
 HEAD OF HOUSEHOLD     $17,707     $20,961      6,207         $3,128,472        $458        $504        $493
 HEAD OF HOUSEHOLD     $20,961     $25,190      6,475         $4,812,319        $704        $743        $752
 HEAD OF HOUSEHOLD     $25,190     $31,315      6,530         $7,072,685      $1,035      $1,083      $1,093
 HEAD OF HOUSEHOLD     $31,315     $41,123      6,619        $10,631,231      $1,555      $1,606      $1,607
 HEAD OF HOUSEHOLD     $41,123           .      6,696        $31,071,290      $4,546      $4,640      $2,751
 MARRIED JOINT               .     $15,737      8,421         $2,088,092         $55        $248          $0
 MARRIED JOINT         $15,737     $23,232     29,658        $13,355,092        $354        $450        $321
 MARRIED JOINT         $23,232     $30,136     34,491        $28,215,432        $748        $818        $797
 MARRIED JOINT         $30,136     $36,759     35,901        $42,871,576      $1,137      $1,194      $1,215
 MARRIED JOINT         $36,759     $43,260     36,453        $57,215,963      $1,518      $1,570      $1,596
 MARRIED JOINT         $43,260     $50,353     36,711        $72,079,430      $1,911      $1,963      $1,990
 MARRIED JOINT         $50,353     $58,345     36,846        $90,292,474      $2,395      $2,451      $2,455
 MARRIED JOINT         $58,345     $69,136     36,992       $118,216,416      $3,135      $3,196      $3,039
 MARRIED JOINT         $69,136     $89,705     37,095       $172,681,312      $4,579      $4,655      $4,616
 MARRIED JOINT         $89,705           .     37,381       $808,457,764     $21,439     $21,628      $9,766
 MARRIED SEPARATE            .      $4,619        223            $30,059         $22        $135          $0
 MARRIED SEPARATE       $4,619      $7,942        651            $96,046         $70        $148          $0
 MARRIED SEPARATE       $7,942     $11,028      1,036           $296,714        $216        $286        $215
 MARRIED SEPARATE      $11,028     $14,076      1,158           $542,012        $395        $468        $427
 MARRIED SEPARATE      $14,076     $17,354      1,222           $808,495        $589        $662        $650
 MARRIED SEPARATE      $17,354     $20,605      1,255         $1,047,950        $763        $835        $876
 MARRIED SEPARATE      $20,605     $24,902      1,280         $1,373,571      $1,001      $1,073      $1,107
 MARRIED SEPARATE      $24,902     $30,766      1,298         $1,818,638      $1,325      $1,401      $1,405
 MARRIED SEPARATE      $30,766     $41,431      1,316         $2,687,555      $1,959      $2,042      $1,960
 MARRIED SEPARATE      $41,431           .      1,345        $17,505,756     $12,759     $13,015      $4,130
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=STATE TAX REFUND DEDUCTION
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802        234           $116,708          $4        $499          $0
 SINGLE                 $1,802      $3,351        216            $41,997          $1        $194          $0
 SINGLE                 $3,351      $5,125        327            $83,130          $3        $254          $0
 SINGLE                 $5,125      $7,314        469           $123,747          $4        $264          $0
 SINGLE                 $7,314     $10,007        583           $314,725         $10        $540          $0
 SINGLE                $10,007     $13,351        800           $470,456         $14        $588          $0
 SINGLE                $13,351     $17,411      1,078           $566,373         $17        $525          $0
 SINGLE                $17,411     $23,191      2,098           $866,397         $27        $413          $0
 SINGLE                $23,191     $33,330      5,390         $1,907,682         $59        $354          $0
 SINGLE                $33,330           .     12,286         $6,595,552        $203        $537          $0
 HEAD OF HOUSEHOLD           .      $6,002         87            $87,462         $13      $1,005          $0
 HEAD OF HOUSEHOLD      $6,002      $9,407        118            $56,043          $8        $475          $0
 HEAD OF HOUSEHOLD      $9,407     $12,275        151            $83,023         $12        $550          $0
 HEAD OF HOUSEHOLD     $12,275     $14,966        211            $79,906         $12        $379          $0
 HEAD OF HOUSEHOLD     $14,966     $17,707        317           $105,958         $15        $334          $0
 HEAD OF HOUSEHOLD     $17,707     $20,961        549           $224,438         $33        $409          $0
 HEAD OF HOUSEHOLD     $20,961     $25,190        882           $365,225         $53        $414          $0
 HEAD OF HOUSEHOLD     $25,190     $31,315      1,580           $702,917        $103        $445          $0
 HEAD OF HOUSEHOLD     $31,315     $41,123      2,571         $1,164,439        $170        $453          $0
 HEAD OF HOUSEHOLD     $41,123           .      3,287         $2,022,126        $296        $615          $0
 MARRIED JOINT               .     $15,737      2,341         $1,927,354         $51        $823          $0
 MARRIED JOINT         $15,737     $23,232      3,393         $2,999,649         $80        $884          $0
 MARRIED JOINT         $23,232     $30,136      6,179         $3,383,431         $90        $548          $0
 MARRIED JOINT         $30,136     $36,759     10,119         $5,406,620        $143        $534          $0
 MARRIED JOINT         $36,759     $43,260     14,099         $7,202,755        $191        $511          $0
 MARRIED JOINT         $43,260     $50,353     17,544         $8,771,738        $233        $500          $0
 MARRIED JOINT         $50,353     $58,345     20,119         $9,980,573        $265        $496         $82
 MARRIED JOINT         $58,345     $69,136     22,214        $11,516,740        $305        $518        $169
 MARRIED JOINT         $69,136     $89,705     23,641        $14,315,331        $380        $606        $253
 MARRIED JOINT         $89,705           .     21,398        $30,894,789        $819      $1,444        $187
 MARRIED SEPARATE            .      $4,619         48            $23,187         $17        $483          $0
 MARRIED SEPARATE       $4,619      $7,942         42             $9,604          $7        $229          $0
 MARRIED SEPARATE       $7,942     $11,028         48             $9,749          $7        $203          $0
 MARRIED SEPARATE      $11,028     $14,076         66            $17,984         $13        $272          $0
 MARRIED SEPARATE      $14,076     $17,354         91            $26,784         $20        $294          $0
 MARRIED SEPARATE      $17,354     $20,605        120            $36,376         $26        $303          $0
 MARRIED SEPARATE      $20,605     $24,902        181            $50,713         $37        $280          $0
 MARRIED SEPARATE      $24,902     $30,766        291            $99,624         $73        $342          $0
 MARRIED SEPARATE      $30,766     $41,431        467           $187,480        $137        $401          $0
 MARRIED SEPARATE      $41,431           .        616         $1,425,822      $1,039      $2,315          $0
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=RETIREMENT EXEMPTION
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802        753         $5,123,176        $157      $6,804          $0
 SINGLE                 $1,802      $3,351        476         $3,172,631         $97      $6,665          $0
 SINGLE                 $3,351      $5,125        816         $5,509,668        $169      $6,752          $0
 SINGLE                 $5,125      $7,314      1,605        $10,915,577        $335      $6,801          $0
 SINGLE                 $7,314     $10,007      3,940        $27,591,628        $847      $7,003          $0
 SINGLE                $10,007     $13,351      4,738        $33,166,121      $1,019      $7,000          $0
 SINGLE                $13,351     $17,411      4,554        $31,519,153        $968      $6,921          $0
 SINGLE                $17,411     $23,191      4,311        $28,792,302        $884      $6,679          $0
 SINGLE                $23,191     $33,330      4,248        $21,558,323        $662      $5,075          $0
 SINGLE                $33,330           .      1,024         $1,678,804         $52      $1,639          $0
 HEAD OF HOUSEHOLD           .      $6,002        127           $698,868        $102      $5,503          $0
 HEAD OF HOUSEHOLD      $6,002      $9,407        200         $1,157,775        $169      $5,789          $0
 HEAD OF HOUSEHOLD      $9,407     $12,275        343         $2,086,805        $305      $6,084          $0
 HEAD OF HOUSEHOLD     $12,275     $14,966        334         $1,977,087        $289      $5,919          $0
 HEAD OF HOUSEHOLD     $14,966     $17,707        300         $1,664,483        $243      $5,548          $0
 HEAD OF HOUSEHOLD     $17,707     $20,961        310         $1,683,343        $246      $5,430          $0
 HEAD OF HOUSEHOLD     $20,961     $25,190        328         $1,665,381        $244      $5,077          $0
 HEAD OF HOUSEHOLD     $25,190     $31,315        377         $1,811,161        $265      $4,804          $0
 HEAD OF HOUSEHOLD     $31,315     $41,123        360         $1,348,872        $197      $3,747          $0
 HEAD OF HOUSEHOLD     $41,123           .         75           $114,229         $17      $1,523          $0
 MARRIED JOINT               .     $15,737     11,251       $134,635,529      $3,570     $11,967          $0
 MARRIED JOINT         $15,737     $23,232     11,328       $132,753,750      $3,520     $11,719          $0
 MARRIED JOINT         $23,232     $30,136      8,269        $87,512,587      $2,321     $10,583          $0
 MARRIED JOINT         $30,136     $36,759      6,392        $58,796,519      $1,559      $9,198          $0
 MARRIED JOINT         $36,759     $43,260      4,953        $33,241,292        $882      $6,711          $0
 MARRIED JOINT         $43,260     $50,353      2,418        $13,885,051        $368      $5,742          $0
 MARRIED JOINT         $50,353     $58,345      1,917         $6,662,055        $177      $3,475          $0
 MARRIED JOINT         $58,345     $69,136        585           $566,591         $15        $969          $0
 MARRIED SEPARATE            .      $4,619         50           $271,169        $198      $5,423          $0
 MARRIED SEPARATE       $4,619      $7,942         60           $350,255        $255      $5,838          $0
 MARRIED SEPARATE       $7,942     $11,028         64           $381,963        $278      $5,968          $0
 MARRIED SEPARATE      $11,028     $14,076         62           $393,374        $287      $6,345          $0
 MARRIED SEPARATE      $14,076     $17,354         74           $449,305        $327      $6,072          $0
 MARRIED SEPARATE      $17,354     $20,605         81           $401,366        $292      $4,955          $0
 MARRIED SEPARATE      $20,605     $24,902         81           $229,154        $167      $2,829          $0
 MARRIED SEPARATE      $24,902     $30,766         64            $95,965         $70      $1,499          $0
  
  
  
  
  
  
  
  
  
  
  
  
 P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE
1996 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=U.S. INTEREST
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,802        596           $285,907          $9        $480          $0
 SINGLE                 $1,802      $3,351        494           $237,480          $7        $481          $0
 SINGLE                 $3,351      $5,125        480           $294,103          $9        $613          $0
 SINGLE                 $5,125      $7,314        434           $347,660         $11        $801          $0
 SINGLE                 $7,314     $10,007        565           $720,599         $22      $1,275          $0
 SINGLE                $10,007     $13,351        604         $1,035,456         $32      $1,714          $0
 SINGLE                $13,351     $17,411        748         $1,505,484         $46      $2,013          $0
 SINGLE                $17,411     $23,191        844         $1,821,795         $56      $2,159          $0
 SINGLE                $23,191     $33,330      1,164         $2,579,489         $79      $2,216          $0
 SINGLE                $33,330           .      3,030        $15,681,900        $482      $5,176