1994 UTAH INCOME TAX RETURN STATISTICS

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

UTAH INCOME TAX RETURN DATA FOR 1994

This publication is a rather detailed description of data from 1994 Utah state income tax returns. In past income tax return volumes, we have attempted to publish data from a given tax year soon after most of the return are processed, generally with a late fall cutoff. Since some returns are late we have used late returns from the previous year as a substitute for yet-to-be filed returns. Using that method, a 1994 publication would be using some returns from earlier years, mostly 1993. This year have waited until more of the returns were complete and have limited data to actual 1994 returns. An income tax file is always dynamic, with late returns, amended returns, and audits changing the data. Which means that in small ways the results depend on when the data to be analyzed is captured. This report analyzes 1994 return data as it appeared in early May of 1996.

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 years report is more "statistical" then in previous years. The general strategy has been to report more 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 Where we have used an income breakdown, table 5, rather than using arbitrary division points, which get outdated over many years, we have used income deciles relevant to the group being used, with "lower income" and "upper income" showing the income range.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 suppose some of these issues will become clearer as we examine specific tables.

THE TABLES

Table 2 reports for each of the major lines where data is available for all taxpayers various statistical measures. Table 3 is similar to table two, but there is a breakdown by residency. 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 in 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.

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 1994 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                788,302    $28,438,431,965    $36,015    $36,076     $389,619      $1,737
 UTAH TAXABLE INCOME                  759,820    $16,538,752,541    $20,945    $21,767     $338,650     $-5,556
 EXEMPTIONS                           689,100         $1,832,820         $2         $3           $2          $0
 ADOPTION EXPENSE                         592           $601,182         $1     $1,016          $73          $0
 RR RETIREMENT                          1,325        $13,904,194        $18    $10,494         $552          $0
 NATIVE AMERICAN                        1,192        $20,882,662        $26    $17,519         $905          $0
 EQUITABLE ADJUSTMENTS                    471         $3,845,481         $5     $8,165         $648          $0
 DEDUCTIONS                           785,780     $7,122,848,927     $9,021     $9,065     $123,490      $2,024
 PERSONAL EXEMPTION $                 506,073     $2,718,033,616     $3,442     $5,371       $3,758          $0
 ONE-HALF FEDERAL TAX                 631,766     $2,089,906,905     $2,647     $3,308      $46,644          $0
 U.S. INTEREST                         26,131       $124,906,455       $158     $4,780      $12,991          $0
 RETIREMENT EXEMPTION                  78,456       $672,296,688       $851     $8,569       $2,931          $0
 STATE TAX REFUND                     153,241       $129,881,690       $164       $848       $4,903          $0
 STATE INCOME TAX DEDUCTED            256,486       $983,440,026     $1,245     $3,834      $23,198          $0
 OTHER ADJUSTMENTS                      1,136        $21,538,784        $27    $18,960       $3,686          $0
 NON-RES. UTAH TAXABLE INCOME          61,120       $938,613,308     $1,189    $15,357      $20,590          $0
 UTAH INCOME TAX LIABILITY            623,870       $949,500,623     $1,202     $1,522       $6,370          $0
 WITHHOLDING                          671,027       $880,062,124     $1,115     $1,312       $2,662          $0
 CREDIT FOR TAXES TO OTHER STATES       8,958        $10,702,315        $14     $1,195         $723          $0
 OTHER CREDITS                          7,306         $6,654,331         $8       $911       $1,009          $0
 NET REFUND                           573,418       $181,605,901       $230       $317       $1,070          $0
 DISABLED EXEMPTION                     6,727             $7,497         $0         $1           $0          $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90        P95

 ADJUSTED GROSS INCOME                $3,368     $9,213    $21,798    $42,289    $65,488    $85,760
 UTAH TAXABLE INCOME                 $-1,606     $1,390    $11,051    $26,625    $44,588    $60,269
 EXEMPTIONS                               $0         $1         $2         $3         $5         $6
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0         $0
 RR RETIREMENT                            $0         $0         $0         $0         $0         $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0         $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0         $0
 DEDUCTIONS                           $3,800     $3,800     $6,350     $8,801    $14,710    $19,624
 PERSONAL EXEMPTION $                     $0         $0     $1,838     $5,514     $9,190    $11,028
 ONE-HALF FEDERAL TAX                     $0        $54       $719     $1,913     $3,876     $6,228
 U.S. INTEREST                            $0         $0         $0         $0         $0         $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0     $7,500
 STATE TAX REFUND                         $0         $0         $0         $0       $312       $586
 STATE INCOME TAX DEDUCTED                $0         $0         $0     $1,366     $3,108     $4,353
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0         $0
 NON-RES. UTAH TAXABLE INCOME             $0         $0         $0         $0         $0     $4,298
 UTAH INCOME TAX LIABILITY                $0        $14       $467     $1,566     $2,855     $3,857
 WITHHOLDING                              $0        $70       $552     $1,605     $2,777     $3,670
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0         $0
 OTHER CREDITS                            $0         $0         $0         $0         $0         $0
 NET REFUND                               $0         $0       $122       $301       $553       $750
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0         $0


 GO TO TABLE OF CONTENTS 



 1994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 BY RESIDENCY
 TABLE 3

 RESIDENCY=NON OR PART RESIDENT

                                        NON                                  NON-ZERO      STANDARD
 TAX LINE                              ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5

 ADJUSTED GROSS INCOME               64,986     $5,149,913,150    $78,699    $79,247     $1,289,455     $2,405
 UTAH TAXABLE INCOME                 64,196     $3,004,838,820    $45,919    $46,807     $1,121,717    $-3,711
 EXEMPTIONS                          59,479           $143,870         $2         $2             $2         $0
 ADOPTION EXPENSE                        35            $30,121         $0       $861            $26         $0
 RR RETIREMENT                           29           $271,320         $4     $9,356           $268         $0
 NATIVE AMERICAN                        239         $4,185,931        $64    $17,514         $1,349         $0
 EQUITABLE ADJUSTMENTS                  136         $2,339,075        $36    $17,199         $2,013         $0
 DEDUCTIONS                          64,444     $1,333,106,948    $20,372    $20,686       $396,390     $2,892
 PERSONAL EXEMPTION $                57,641       $252,387,371     $3,857     $4,379         $3,092         $0
 ONE-HALF FEDERAL TAX                53,516       $680,948,564    $10,406    $12,724       $150,708         $0
 U.S. INTEREST                        3,232        $75,330,823     $1,151    $23,308        $44,794         $0
 RETIREMENT EXEMPTION                 2,437        $17,567,183       $268     $7,209         $1,621         $0
 STATE TAX REFUND                    12,668        $45,295,678       $692     $3,576        $15,496         $0
 STATE INCOME TAX DEDUCTED           20,328       $260,266,109     $3,977    $12,803        $78,617         $0
 OTHER ADJUSTMENTS                      240         $7,854,213       $120    $32,726         $7,705         $0
 NON-RES. UTAH TAXABLE INCOME        61,120       $938,613,308    $14,344    $15,357        $70,195         $0
 UTAH INCOME TAX LIABILITY           52,920        $39,704,873       $607       $750         $3,534         $0
 WITHHOLDING                         51,724        $34,434,211       $526       $666         $1,667         $0
 CREDIT FOR TAXES TO OTHER STATES         0                 $0         $0          .             $0         $0
 OTHER CREDITS                        1,794         $5,364,385        $82     $2,990         $3,492         $0
 NET REFUND                          44,286        $11,272,579       $172       $255         $1,958         $0
 DISABLED EXEMPTION                     187               $217         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME                $4,338     $9,789    $23,162    $48,089    $90,771    $157,074
 UTAH TAXABLE INCOME                 $-1,294     $1,995    $11,248    $30,909    $63,282    $111,870
 EXEMPTIONS                               $1         $1         $2         $3         $5          $5
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $3,800     $3,800     $6,350     $8,930    $19,718     $31,486
 PERSONAL EXEMPTION $                     $0     $1,838     $3,676     $5,514     $7,352      $9,190
 ONE-HALF FEDERAL TAX                     $0       $102       $812     $2,438     $6,935     $14,793
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0         $0       $414        $975
 STATE INCOME TAX DEDUCTED                $0         $0         $0       $828     $3,784      $7,212
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME           $184     $2,064     $6,414    $16,348    $33,081     $49,062
 UTAH INCOME TAX LIABILITY                $0        $10       $134       $580     $1,447      $2,297
 WITHHOLDING                              $0        $15       $160       $591     $1,417      $2,144
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0        $48       $168       $358        $559
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0


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1994 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                26,833       $772,386,179    $28,462    $28,785       $407,565     $1,438
 UTAH TAXABLE INCOME                  25,926       $399,904,946    $14,737    $15,425       $485,531    $-2,439
 EXEMPTIONS                           21,406            $22,251         $1         $1             $0         $0
 ADOPTION EXPENSE                          0                 $0         $0          .             $0         $0
 RR RETIREMENT                             8            $31,216         $1     $3,902            $88         $0
 NATIVE AMERICAN                          37           $385,061        $14    $10,407           $545         $0
 EQUITABLE ADJUSTMENTS                    45           $395,683        $15     $8,793           $713         $0
 DEDUCTIONS                           26,488       $250,361,139     $9,226     $9,452       $259,750     $1,069
 PERSONAL EXEMPTION $                 21,166        $40,253,015     $1,483     $1,902           $913         $0
 ONE-HALF FEDERAL TAX                 20,823        $89,905,965     $3,313     $4,318        $52,057         $0
 U.S. INTEREST                           840        $11,531,449       $425    $13,728        $12,659         $0
 RETIREMENT EXEMPTION                    721         $4,065,542       $150     $5,639           $986         $0
 STATE TAX REFUND                      2,452         $5,424,333       $200     $2,212         $4,035         $0
 STATE INCOME TAX DEDUCTED             3,903        $29,672,129     $1,093     $7,602        $14,768         $0
 OTHER ADJUSTMENTS                        58           $486,266        $18     $8,384         $1,434         $0
 NON-RES. UTAH TAXABLE INCOME         24,674       $210,738,865     $7,766     $8,541        $55,418         $0
 UTAH INCOME TAX LIABILITY            20,891         $8,278,986       $305       $396         $2,772         $0
 WITHHOLDING                          22,664         $8,024,065       $296       $354           $847         $0
 CREDIT FOR TAXES TO OTHER STATES          0                 $0         $0          .             $0         $0
 OTHER CREDITS                           389           $917,226        $34     $2,358         $2,869         $0
 NET REFUND                           19,465         $2,699,978        $99       $139           $528         $0
 DISABLED EXEMPTION                       11                $11         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME                $2,587     $5,181    $10,215    $21,123    $39,945     $58,287
 UTAH TAXABLE INCOME                 $-1,313       $340     $4,212    $13,315    $28,762     $42,980
 EXEMPTIONS                               $0         $1         $1         $1         $1          $1
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $2,875     $3,800     $3,800     $3,800     $6,901     $12,696
 PERSONAL EXEMPTION $                     $0     $1,838     $1,838     $1,838     $1,838      $1,838
 ONE-HALF FEDERAL TAX                     $0         $5       $298     $1,040     $2,795      $5,000
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0         $0         $0        $283
 STATE INCOME TAX DEDUCTED                $0         $0         $0         $0       $907      $2,505
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME             $0     $1,379     $3,708     $8,493    $17,173     $25,272
 UTAH INCOME TAX LIABILITY                $0         $1        $55       $271       $769      $1,233
 WITHHOLDING                              $0        $20       $105       $323       $787      $1,234
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0        $42       $120       $217        $296
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11994 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                 3,155        $98,979,567    $31,313    $31,372       $175,426     $4,053
 UTAH TAXABLE INCOME                   3,161        $47,990,508    $15,182    $15,182       $175,570    $-7,085
 EXEMPTIONS                            3,157             $8,062         $3         $3             $1         $1
 ADOPTION EXPENSE                          2             $1,000         $0       $500            $13         $0
 RR RETIREMENT                             1            $34,384        $11    $34,384           $612         $0
 NATIVE AMERICAN                          51           $769,696       $243    $15,092         $2,384         $0
 EQUITABLE ADJUSTMENTS                     2            $46,382        $15    $23,191           $772         $0
 DEDUCTIONS                            3,142        $28,554,850     $9,033     $9,088        $27,761     $5,600
 PERSONAL EXEMPTION $                  3,128        $14,621,008     $4,625     $4,674         $1,958     $1,838
 ONE-HALF FEDERAL TAX                  2,123         $8,669,571     $2,743     $4,084        $22,686         $0
 U.S. INTEREST                            78         $1,085,675       $343    $13,919        $11,070         $0
 RETIREMENT EXEMPTION                     65           $257,587        $81     $3,963           $667         $0
 STATE TAX REFUND                        418           $774,063       $245     $1,852         $3,739         $0
 STATE INCOME TAX DEDUCTED               609         $3,808,230     $1,205     $6,253        $11,114         $0
 OTHER ADJUSTMENTS                         9            $53,019        $17     $5,891           $513         $0
 NON-RES. UTAH TAXABLE INCOME          2,950        $35,709,065    $11,297    $12,105        $37,883         $0
 UTAH INCOME TAX LIABILITY             2,219         $1,213,662       $384       $547         $1,925         $0
 WITHHOLDING                           2,673         $1,311,977       $415       $491           $677         $0
 CREDIT FOR TAXES TO OTHER STATES          0                 $0         $0          .             $0         $0
 OTHER CREDITS                            52            $53,134        $17     $1,022           $417         $0
 NET REFUND                            2,494           $579,630       $183       $232           $480         $0
 DISABLED EXEMPTION                       12                $13         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME                $5,975    $10,081    $17,452    $30,556    $49,977     $69,963
 UTAH TAXABLE INCOME                 $-4,860      $-620     $5,895    $17,185    $33,369     $48,804
 EXEMPTIONS                               $2         $2         $2         $3         $4          $4
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $5,600     $5,600     $5,600     $5,600    $12,005     $17,943
 PERSONAL EXEMPTION $                 $3,676     $3,676     $3,676     $5,514     $7,352      $7,352
 ONE-HALF FEDERAL TAX                     $0         $0       $343     $1,277     $2,867      $5,186
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0         $0       $195        $614
 STATE INCOME TAX DEDUCTED                $0         $0         $0         $0     $1,518      $2,968
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME           $404     $2,546     $6,721    $13,862    $25,374     $33,607
 UTAH INCOME TAX LIABILITY                $0         $0        $61       $354       $944      $1,414
 WITHHOLDING                              $0        $38       $181       $529     $1,148      $1,628
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0        $12        $94       $243       $429        $568
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11994 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                33,183     $4,223,334,385    $127109    $127274     $1,334,806     $9,568
 UTAH TAXABLE INCOME                  33,217     $2,682,607,050    $80,738    $80,760     $1,027,332    $-5,006
 EXEMPTIONS                           33,119           $110,849         $3         $3             $1         $2
 ADOPTION EXPENSE                         33            $29,121         $1       $882            $37         $0
 RR RETIREMENT                            19           $194,481         $6    $10,236           $310         $0
 NATIVE AMERICAN                         149         $3,016,533        $91    $20,245         $1,670         $0
 EQUITABLE ADJUSTMENTS                    89         $1,897,010        $57    $21,315         $2,739         $0
 DEDUCTIONS                           33,113       $909,775,323    $27,381    $27,475       $305,069     $6,350
 PERSONAL EXEMPTION $                 31,635       $192,821,942     $5,803     $6,095         $3,000       $662
 ONE-HALF FEDERAL TAX                 29,227       $538,304,178    $16,201    $18,418       $188,799         $0
 U.S. INTEREST                         2,235        $58,823,346     $1,770    $26,319        $61,449         $0
 RETIREMENT EXEMPTION                  1,619        $13,076,345       $394     $8,077         $2,068         $0
 STATE TAX REFUND                      9,609        $36,691,645     $1,104     $3,818        $20,156         $0
 STATE INCOME TAX DEDUCTED            15,337       $208,566,073     $6,277    $13,599        $90,992         $0
 OTHER ADJUSTMENTS                       162         $6,665,270       $201    $41,144        $10,272         $0
 NON-RES. UTAH TAXABLE INCOME         31,925       $674,147,260    $20,290    $21,117        $78,702         $0
 UTAH INCOME TAX LIABILITY            28,433        $29,143,092       $877     $1,025         $4,035         $0
 WITHHOLDING                          25,031        $24,264,499       $730       $969         $1,690         $0
 CREDIT FOR TAXES TO OTHER STATES          0                 $0         $0          .             $0         $0
 OTHER CREDITS                         1,314         $4,242,661       $128     $3,229         $4,145         $0
 NET REFUND                           21,264         $7,671,349       $231       $361         $2,678         $0
 DISABLED EXEMPTION                      163               $192         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME               $13,690    $23,190    $40,674    $70,145    $134937    $256,893
 UTAH TAXABLE INCOME                    $-79     $8,378    $23,413    $47,305    $95,827    $184,852
 EXEMPTIONS                               $2         $2         $3         $4         $5          $6
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $6,350     $6,350     $7,100    $14,808    $27,734     $46,970
 PERSONAL EXEMPTION $                 $3,676     $3,676     $5,514     $7,352     $9,190     $11,028
 ONE-HALF FEDERAL TAX                     $0       $531     $1,693     $4,261    $11,717     $29,153
 U.S. INTEREST                            $0         $0         $0         $0         $0        $112
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0       $105       $734      $1,650
 STATE INCOME TAX DEDUCTED                $0         $0         $0     $2,350     $6,052     $12,232
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME           $518     $3,714    $11,153    $24,396    $45,206     $62,837
 UTAH INCOME TAX LIABILITY                $0        $43       $289       $928     $2,029      $3,020
 WITHHOLDING                              $0         $2       $273       $913     $1,942      $2,796
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0        $55       $230       $483        $745
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11994 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                 1,815        $55,213,018    $28,847    $30,420     $4,841,534         $0
 UTAH TAXABLE INCOME                   1,892      $-125,663,684    $-65655    $-66418     $4,611,524    $-4,168
 EXEMPTIONS                            1,797             $2,708         $1         $2             $1         $0
 ADOPTION EXPENSE                          0                 $0         $0          .             $0         $0
 RR RETIREMENT                             1            $11,239         $6    $11,239           $257         $0
 NATIVE AMERICAN                           2            $14,641         $8     $7,321           $313         $0
 EQUITABLE ADJUSTMENTS                     0                 $0         $0          .             $0         $0
 DEDUCTIONS                            1,701       $144,415,637    $75,452    $84,900     $1,671,551         $0
 PERSONAL EXEMPTION $                  1,712         $4,691,408     $2,451     $2,740         $1,988         $0
 ONE-HALF FEDERAL TAX                  1,343        $44,068,850    $23,024    $32,814       $342,057         $0
 U.S. INTEREST                            79         $3,890,353     $2,033    $49,245        $23,738         $0
 RETIREMENT EXEMPTION                     32           $167,710        $88     $5,241           $758         $0
 STATE TAX REFUND                        189         $2,405,638     $1,257    $12,728        $29,950         $0
 STATE INCOME TAX DEDUCTED               479        $18,219,677     $9,519    $38,037       $253,113         $0
 OTHER ADJUSTMENTS                        11           $649,658       $339    $59,060        $12,962         $0
 NON-RES. UTAH TAXABLE INCOME          1,571        $18,018,118     $9,414    $11,469       $117,330         $0
 UTAH INCOME TAX LIABILITY             1,377         $1,069,132       $559       $776         $5,159         $0
 WITHHOLDING                           1,356           $833,671       $436       $615         $5,747         $0
 CREDIT FOR TAXES TO OTHER STATES          0                 $0         $0          .             $0         $0
 OTHER CREDITS                            39           $151,365        $79     $3,881         $1,259         $0
 NET REFUND                            1,063           $321,622       $168       $303         $1,437         $0
 DISABLED EXEMPTION                        1                 $1         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME                $1,381     $5,741    $12,365    $25,368    $51,575    $129,386
 UTAH TAXABLE INCOME                 $-1,838       $435     $5,943    $16,821    $38,096     $85,919
 EXEMPTIONS                               $1         $1         $1         $1         $3          $4
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                               $0     $3,175     $3,175     $3,784    $10,276     $21,100
 PERSONAL EXEMPTION $                     $0     $1,838     $1,838     $1,838     $5,514      $7,352
 ONE-HALF FEDERAL TAX                     $0         $0       $379     $1,300     $4,159     $14,410
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0         $0         $0        $412
 STATE INCOME TAX DEDUCTED                $0         $0         $0         $1     $1,622      $3,981
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME             $0       $566     $4,097     $9,998    $19,181     $29,602
 UTAH INCOME TAX LIABILITY                $0         $0        $76       $371       $879      $1,462
 WITHHOLDING                              $0         $0        $96       $351       $816      $1,218
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0        $14       $105       $238        $358
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 BY RESIDENCY AND FILING STATUS
 TABLE 4

 RESIDENCY=RESIDENT FILING STATUS=SINGLE

                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5

 ADJUSTED GROSS INCOME               291,965     $4,009,281,026    $13,702    $13,732        $34,312       $915
 UTAH TAXABLE INCOME                 264,602     $2,203,695,415     $7,531     $8,328        $76,317    $-3,370
 EXEMPTIONS                          199,360           $209,538         $1         $1             $1         $0
 ADOPTION EXPENSE                          4             $1,014         $0       $254             $1         $0
 RR RETIREMENT                           341         $1,992,473         $7     $5,843           $275         $0
 NATIVE AMERICAN                         260         $1,875,979         $6     $7,215           $384         $0
 EQUITABLE ADJUSTMENTS                    94           $339,774         $1     $3,615           $139         $0
 DEDUCTIONS                          290,597     $1,259,630,442     $4,305     $4,335        $70,839       $679
 PERSONAL EXEMPTION $                 99,779       $195,510,240       $668     $1,959         $1,014         $0
 ONE-HALF FEDERAL TAX                214,831       $226,966,906       $776     $1,056         $6,405         $0
 U.S. INTEREST                         7,260        $17,417,539        $60     $2,399         $1,166         $0
 RETIREMENT EXEMPTION                 24,965       $162,134,507       $554     $6,494         $1,893         $0
 STATE TAX REFUND                     20,016        $11,474,668        $39       $573         $1,750         $0
 STATE INCOME TAX DEDUCTED            31,719        $70,544,603       $241     $2,224         $3,180         $0
 OTHER ADJUSTMENTS                       194         $2,358,163         $8    $12,155           $858         $0
 NON-RES. UTAH TAXABLE INCOME              0                 $0         $0          .             $0         $0
 UTAH INCOME TAX LIABILITY           206,866       $146,616,538       $501       $709         $1,714         $0
 WITHHOLDING                         245,669       $149,770,441       $512       $610           $850         $0
 CREDIT FOR TAXES TO OTHER STATES      2,412         $1,566,161         $5       $649           $487         $0
 OTHER CREDITS                           754           $218,463         $1       $290            $86         $0
 NET REFUND                          222,489        $36,703,489       $125       $165           $243         $0
 DISABLED EXEMPTION                      406               $415         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME                $1,595     $3,760     $8,861    $17,998    $30,418     $39,385
 UTAH TAXABLE INCOME                 $-1,127         $4     $3,363    $11,588    $22,204     $29,229
 EXEMPTIONS                               $0         $0         $1         $1         $1          $1
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $1,635     $3,800     $3,800     $3,800     $5,548      $8,239
 PERSONAL EXEMPTION $                     $0         $0         $0     $1,838     $1,838      $1,838
 ONE-HALF FEDERAL TAX                     $0         $0       $224       $850     $1,697      $2,739
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0      $7,500
 STATE TAX REFUND                         $0         $0         $0         $0         $0        $148
 STATE INCOME TAX DEDUCTED                $0         $0         $0         $0       $376      $1,819
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME             $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0         $0        $98       $652     $1,444      $1,964
 WITHHOLDING                              $0        $30       $202       $708     $1,450      $1,958
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $4        $86       $180       $286        $343
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 BY RESIDENCY AND FILING STATUS
 TABLE 4

 RESIDENCY=RESIDENT FILING STATUS=HEAD OF HOUSEHOLD

                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5

 ADJUSTED GROSS INCOME                60,951     $1,302,941,553    $21,360    $21,377       $127,579     $3,468
 UTAH TAXABLE INCOME                  60,815       $670,210,366    $10,987    $11,020       $111,727    $-5,505
 EXEMPTIONS                           60,898           $151,806         $2         $2             $1         $1
 ADOPTION EXPENSE                         14             $7,600         $0       $543             $8         $0
 RR RETIREMENT                            39           $343,323         $6     $8,803           $292         $0
 NATIVE AMERICAN                         257         $3,899,318        $64    $15,172         $1,223         $0
 EQUITABLE ADJUSTMENTS                    12            $37,964         $1     $3,164            $92         $0
 DEDUCTIONS                           60,836       $404,136,225     $6,625     $6,643         $6,649     $5,600
 PERSONAL EXEMPTION $                 37,990       $174,086,676     $2,854     $4,582         $2,730         $0
 ONE-HALF FEDERAL TAX                 40,559        $54,322,616       $891     $1,339        $14,868         $0
 U.S. INTEREST                           941         $1,520,215        $25     $1,616           $650         $0
 RETIREMENT EXEMPTION                  2,643        $13,992,829       $229     $5,294         $1,184         $0
 STATE TAX REFUND                      8,405         $4,138,208        $68       $492         $1,400         $0
 STATE INCOME TAX DEDUCTED            11,748        $23,624,201       $387     $2,011         $4,138         $0
 OTHER ADJUSTMENTS                        39           $376,035         $6     $9,642           $582         $0
 NON-RES. UTAH TAXABLE INCOME              0                 $0         $0          .             $0         $0
 UTAH INCOME TAX LIABILITY            44,756        $38,440,277       $630       $859         $8,022         $0
 WITHHOLDING                          54,853        $46,395,298       $761       $846         $1,109         $0
 CREDIT FOR TAXES TO OTHER STATES        269           $372,783         $6     $1,386           $649         $0
 OTHER CREDITS                           157            $36,589         $1       $233            $27         $0
 NET REFUND                           50,275        $16,126,540       $264       $321           $661         $0
 DISABLED EXEMPTION                      638               $673         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME                $5,739    $10,269    $16,699    $26,502    $38,172     $46,830
 UTAH TAXABLE INCOME                 $-3,137     $1,413     $7,758    $15,964    $25,927     $32,986
 EXEMPTIONS                               $1         $2         $2         $3         $4          $4
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $5,600     $5,600     $5,600     $5,600     $8,836     $11,363
 PERSONAL EXEMPTION $                     $0         $0     $3,676     $3,676     $5,514      $7,352
 ONE-HALF FEDERAL TAX                     $0         $0       $310     $1,018     $1,873      $2,628
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0         $0       $205        $438
 STATE INCOME TAX DEDUCTED                $0         $0         $0         $0     $1,526      $2,197
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME             $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0         $0       $214       $815     $1,584      $2,116
 WITHHOLDING                              $0       $130       $496     $1,108     $1,830      $2,279
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0        $42       $222       $404       $567        $665
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 BY RESIDENCY AND FILING STATUS
 TABLE 4

 RESIDENCY=RESIDENT FILING STATUS=MARRIED JOINT

                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5

 ADJUSTED GROSS INCOME               357,433    $17,708,357,521    $49,522    $49,543       $161,009    $10,000
 UTAH TAXABLE INCOME                 357,315    $10,493,516,912    $29,346    $29,368       $124,613    $-8,883
 EXEMPTIONS                          357,007         $1,306,432         $4         $4             $2         $2
 ADOPTION EXPENSE                        535           $561,171         $2     $1,049           $108         $0
 RR RETIREMENT                           904        $11,198,504        $31    $12,388           $761         $0
 NATIVE AMERICAN                         431        $10,758,520        $30    $24,962         $1,042         $0
 EQUITABLE ADJUSTMENTS                   223         $1,087,456         $3     $4,876           $407         $0
 DEDUCTIONS                          357,108     $4,062,798,460    $11,362    $11,377        $27,429     $6,350
 PERSONAL EXEMPTION $                303,407     $2,072,417,509     $5,796     $6,830         $3,885         $0
 ONE-HALF FEDERAL TAX                312,761     $1,110,734,528     $3,106     $3,551        $23,609         $0
 U.S. INTEREST                        14,485        $30,113,358        $84     $2,079         $2,015         $0
 RETIREMENT EXEMPTION                 47,876       $475,864,977     $1,331     $9,940         $3,850         $0
 STATE TAX REFUND                    110,675        $68,198,394       $191       $616         $2,494         $0
 STATE INCOME TAX DEDUCTED           189,409       $622,544,928     $1,741     $3,287         $6,562         $0
 OTHER ADJUSTMENTS                       630        $10,694,067        $30    $16,975         $4,290         $0
 NON-RES. UTAH TAXABLE INCOME              0                 $0         $0          .             $0         $0
 UTAH INCOME TAX LIABILITY           308,383       $713,874,980     $1,996     $2,315         $8,474         $0
 WITHHOLDING                         307,620       $640,450,452     $1,791     $2,082         $3,666         $0
 CREDIT FOR TAXES TO OTHER STATES      6,163         $8,633,105        $24     $1,401           $938         $0
 OTHER CREDITS                         4,545         $1,027,014         $3       $226           $100         $0
 NET REFUND                          247,749       $115,532,406       $323       $466         $1,291         $0
 DISABLED EXEMPTION                    5,446             $6,138         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME               $14,130    $23,953    $39,296    $57,438    $80,469    $105,418
 UTAH TAXABLE INCOME                 $-2,133     $9,109    $22,681    $37,978    $56,041     $75,066
 EXEMPTIONS                               $2         $2         $3         $5         $6          $7
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $6,350     $6,350     $7,922    $12,649    $18,477     $23,867
 PERSONAL EXEMPTION $                     $0     $3,676     $5,514     $9,190    $11,028     $12,866
 ONE-HALF FEDERAL TAX                     $0       $526     $1,516     $2,740     $5,395      $8,307
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0     $4,800     $15,000
 STATE TAX REFUND                         $0         $0         $0       $119       $497        $812
 STATE INCOME TAX DEDUCTED                $0         $0       $621     $2,584     $4,101      $5,498
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME             $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0       $323     $1,339     $2,511     $3,826      $5,196
 WITHHOLDING                              $0       $386     $1,381     $2,464     $3,685      $4,705
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0       $206       $453       $723        $959
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 BY RESIDENCY AND FILING STATUS
 TABLE 4

 RESIDENCY=RESIDENT FILING STATUS=MARRIED SEPARATE

                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5

 ADJUSTED GROSS INCOME                12,967       $267,938,714    $20,598    $20,663        $93,022     $2,505
 UTAH TAXABLE INCOME                  12,892       $166,491,028    $12,799    $12,914        $77,152    $-2,749
 EXEMPTIONS                           12,356            $21,174         $2         $2             $1         $0
 ADOPTION EXPENSE                          4             $1,277         $0       $319             $6         $0
 RR RETIREMENT                            12            $98,575         $8     $8,215           $313         $0
 NATIVE AMERICAN                           5           $162,914        $13    $32,583           $648         $0
 EQUITABLE ADJUSTMENTS                     6            $41,212         $3     $6,869           $273         $0
 DEDUCTIONS                           12,795        $63,176,851     $4,857     $4,938        $13,662     $1,921
 PERSONAL EXEMPTION $                  7,256        $23,631,819     $1,817     $3,257         $2,388         $0
 ONE-HALF FEDERAL TAX                 10,099        $16,934,292     $1,302     $1,677        $11,346         $0
 U.S. INTEREST                           213           $524,520        $40     $2,463         $1,048         $0
 RETIREMENT EXEMPTION                    535         $2,737,192       $210     $5,116         $1,117         $0
 STATE TAX REFUND                      1,477           $774,742        $60       $525           $444         $0
 STATE INCOME TAX DEDUCTED             3,282         $6,460,185       $497     $1,968         $3,737         $0
 OTHER ADJUSTMENTS                        33           $256,306        $20     $7,767         $1,298         $0
 NON-RES. UTAH TAXABLE INCOME              0                 $0         $0          .             $0         $0
 UTAH INCOME TAX LIABILITY            10,945        $10,863,955       $835       $993         $5,137         $0
 WITHHOLDING                          11,161         $9,011,722       $693       $807         $1,193         $0
 CREDIT FOR TAXES TO OTHER STATES        114           $130,266        $10     $1,143           $416         $0
 OTHER CREDITS                            56             $7,880         $1       $141            $14         $0
 NET REFUND                            8,619         $1,970,888       $152       $229           $699         $0
 DISABLED EXEMPTION                       50                $54         $0         $1             $0         $0


 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95

 ADJUSTED GROSS INCOME                $4,407     $8,609    $15,250    $23,952    $36,333     $47,094
 UTAH TAXABLE INCOME                   $-139     $3,396     $9,182    $16,531    $25,266     $33,471
 EXEMPTIONS                               $1         $1         $1         $2         $3          $4
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 EQUITABLE ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $3,175     $3,175     $3,175     $3,925     $8,622     $11,692
 PERSONAL EXEMPTION $                     $0         $0     $1,838     $1,838     $5,514      $7,352
 ONE-HALF FEDERAL TAX                     $0        $39       $516     $1,135     $2,234      $3,550
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0         $0        $55        $291
 STATE INCOME TAX DEDUCTED                $0         $0         $0        $24     $1,635      $2,352
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME             $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0        $67       $456       $999     $1,675      $2,276
 WITHHOLDING                              $0        $99       $444       $963     $1,625      $2,153
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0        $74       $194       $343        $500
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0


 GO TO TABLE OF CONTENTS 

1994 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                      .      $1,595     28,632       $-20,673,843       $-706       $-722        $915
 SINGLE                 $1,595      $2,999     29,254        $66,964,459      $2,289      $2,289      $2,282
 SINGLE                 $2,999      $4,592     29,260       $110,336,710      $3,771      $3,771      $3,760
 SINGLE                 $4,592      $6,506     29,260       $161,561,162      $5,522      $5,522      $5,505
 SINGLE                 $6,506      $8,861     29,260       $223,411,725      $7,635      $7,635      $7,610
 SINGLE                 $8,861     $11,851     29,262       $301,630,786     $10,308     $10,308     $10,287
 SINGLE                $11,851     $15,576     29,258       $398,684,569     $13,627     $13,627     $13,576
 SINGLE                $15,576     $20,957     29,260       $529,051,667     $18,081     $18,081     $17,998
 SINGLE                $20,957     $30,418     29,261       $737,002,069     $25,187     $25,187     $24,947
 SINGLE                $30,418           .     29,258     $1,501,311,722     $51,313     $51,313     $39,386
 HEAD OF HOUSEHOLD           .      $5,739      6,053        $14,956,182      $2,451      $2,471      $3,468
 HEAD OF HOUSEHOLD      $5,739      $8,898      6,099        $45,223,695      $7,415      $7,415      $7,469
 HEAD OF HOUSEHOLD      $8,898     $11,517      6,101        $62,494,331     $10,243     $10,243     $10,269
 HEAD OF HOUSEHOLD     $11,517     $14,020      6,099        $77,813,520     $12,758     $12,758     $12,738
 HEAD OF HOUSEHOLD     $14,020     $16,699      6,101        $93,519,899     $15,329     $15,329     $15,316
 HEAD OF HOUSEHOLD     $16,699     $19,833      6,099       $111,164,138     $18,227     $18,227     $18,221
 HEAD OF HOUSEHOLD     $19,833     $23,834      6,100       $132,589,208     $21,736     $21,736     $21,692
 HEAD OF HOUSEHOLD     $23,834     $29,576      6,100       $161,972,921     $26,553     $26,553     $26,503
 HEAD OF HOUSEHOLD     $29,576     $38,172      6,100       $204,673,770     $33,553     $33,553     $33,388
 HEAD OF HOUSEHOLD     $38,172           .      6,099       $398,533,890     $65,344     $65,344     $46,830
 MARRIED JOINT               .     $14,130     35,608       $143,934,363      $4,025      $4,042     $10,000
 MARRIED JOINT         $14,130     $20,830     35,757       $627,781,002     $17,557     $17,557     $17,604
 MARRIED JOINT         $20,830     $27,103     35,764       $856,981,421     $23,962     $23,962     $23,953
 MARRIED JOINT         $27,103     $33,239     35,755     $1,079,250,268     $30,185     $30,185     $30,187
 MARRIED JOINT         $33,239     $39,296     35,764     $1,297,326,663     $36,275     $36,275     $36,278
 MARRIED JOINT         $39,296     $45,641     35,752     $1,515,504,921     $42,389     $42,389     $42,357
 MARRIED JOINT         $45,641     $53,055     35,758     $1,760,950,898     $49,246     $49,246     $49,180
 MARRIED JOINT         $53,055     $62,747     35,759     $2,059,145,381     $57,584     $57,584     $57,438
 MARRIED JOINT         $62,747     $80,469     35,760     $2,515,539,987     $70,345     $70,345     $69,742
 MARRIED JOINT         $80,469           .     35,756     $5,851,942,618    $163,663    $163,663    $105,421
 MARRIED SEPARATE            .      $4,407      1,260        $-4,233,752     $-3,254     $-3,360      $2,505
 MARRIED SEPARATE       $4,407      $7,259      1,301         $7,670,869      $5,896      $5,896      $5,900
 MARRIED SEPARATE       $7,259      $9,955      1,302        $11,214,688      $8,613      $8,613      $8,616
 MARRIED SEPARATE       $9,955     $12,566      1,300        $14,665,115     $11,281     $11,281     $11,280
 MARRIED SEPARATE      $12,566     $15,250      1,300        $18,049,774     $13,884     $13,884     $13,867
 MARRIED SEPARATE      $15,250     $18,157      1,301        $21,704,817     $16,683     $16,683     $16,677
 MARRIED SEPARATE      $18,157     $21,748      1,301        $25,854,308     $19,873     $19,873     $19,825
 MARRIED SEPARATE      $21,748     $26,841      1,301        $31,292,866     $24,053     $24,053     $23,953
 MARRIED SEPARATE      $26,841     $36,333      1,301        $40,216,515     $30,912     $30,912     $30,519
 MARRIED SEPARATE      $36,333           .      1,300       $101,503,514     $78,080     $78,080     $47,103








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=UTAH TAXABLE INCOME

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595     19,662       $-78,252,465     $-2,674     $-3,980          $0
 SINGLE                 $1,595      $2,999     16,902       $-16,174,719       $-553       $-957          $0
 SINGLE                 $2,999      $4,592     23,399       $-51,761,538     $-1,769     $-2,212         $15
 SINGLE                 $4,592      $6,506     29,119        $25,127,881        $859        $863      $1,385
 SINGLE                 $6,506      $8,861     29,237        $60,279,081      $2,060      $2,062      $3,120
 SINGLE                 $8,861     $11,851     29,255       $120,729,384      $4,126      $4,127      $5,434
 SINGLE                $11,851     $15,576     29,254       $207,796,080      $7,102      $7,103      $8,369
 SINGLE                $15,576     $20,957     29,258       $324,306,389     $11,084     $11,084     $12,151
 SINGLE                $20,957     $30,418     29,260       $506,604,807     $17,313     $17,314     $17,859
 SINGLE                $30,418           .     29,256     $1,105,040,514     $37,769     $37,771     $29,218
 HEAD OF HOUSEHOLD           .      $5,739      6,027       $-32,936,314     $-5,399     $-5,465     $-4,034
 HEAD OF HOUSEHOLD      $5,739      $8,898      6,031        $-5,402,898       $-886       $-896       $-383
 HEAD OF HOUSEHOLD      $8,898     $11,517      6,069        $10,260,794      $1,682      $1,691      $1,916
 HEAD OF HOUSEHOLD     $11,517     $14,020      6,094        $24,111,061      $3,953      $3,957      $4,180
 HEAD OF HOUSEHOLD     $14,020     $16,699      6,098        $38,736,366      $6,349      $6,352      $6,682
 HEAD OF HOUSEHOLD     $16,699     $19,833      6,098        $54,433,261      $8,925      $8,926      $9,293
 HEAD OF HOUSEHOLD     $19,833     $23,834      6,100        $71,747,803     $11,762     $11,762     $12,146
 HEAD OF HOUSEHOLD     $23,834     $29,576      6,100        $95,118,310     $15,593     $15,593     $16,040
 HEAD OF HOUSEHOLD     $29,576     $38,172      6,100       $129,854,624     $21,288     $21,288     $21,818
 HEAD OF HOUSEHOLD     $38,172           .      6,098       $284,287,359     $46,612     $46,620     $32,966
 MARRIED JOINT               .     $14,130     35,527      $-383,405,053    $-10,722    $-10,792     $-4,056
 MARRIED JOINT         $14,130     $20,830     35,730        $83,989,940      $2,349      $2,351      $3,953
 MARRIED JOINT         $20,830     $27,103     35,764       $311,938,997      $8,722      $8,722      $9,792
 MARRIED JOINT         $27,103     $33,239     35,752       $514,806,972     $14,398     $14,399     $15,093
 MARRIED JOINT         $33,239     $39,296     35,763       $704,094,527     $19,687     $19,688     $20,233
 MARRIED JOINT         $39,296     $45,641     35,749       $891,070,286     $24,924     $24,926     $25,473
 MARRIED JOINT         $45,641     $53,055     35,757     $1,092,420,071     $30,550     $30,551     $31,350
 MARRIED JOINT         $53,055     $62,747     35,758     $1,338,414,063     $37,429     $37,430     $38,412
 MARRIED JOINT         $62,747     $80,469     35,759     $1,695,114,686     $47,403     $47,404     $47,843
 MARRIED JOINT         $80,469           .     35,756     $4,245,072,423    $118,723    $118,723     $75,020
 MARRIED SEPARATE            .      $4,407      1,193        $-9,917,526     $-7,623     $-8,313       $-933
 MARRIED SEPARATE       $4,407      $7,259      1,294         $1,559,178      $1,198      $1,205      $1,904
 MARRIED SEPARATE       $7,259      $9,955      1,302         $4,644,999      $3,568      $3,568      $4,499
 MARRIED SEPARATE       $9,955     $12,566      1,299         $7,684,358      $5,911      $5,916      $6,955
 MARRIED SEPARATE      $12,566     $15,250      1,300        $10,823,278      $8,326      $8,326      $9,253
 MARRIED SEPARATE      $15,250     $18,157      1,301        $13,456,759     $10,343     $10,343     $11,593
 MARRIED SEPARATE      $18,157     $21,748      1,301        $16,894,339     $12,986     $12,986     $14,196
 MARRIED SEPARATE      $21,748     $26,841      1,301        $21,011,133     $16,150     $16,150     $17,118
 MARRIED SEPARATE      $26,841     $36,333      1,301        $26,783,379     $20,587     $20,587     $21,243
 MARRIED SEPARATE      $36,333           .      1,300        $73,551,132     $56,578     $56,578     $33,469








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 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                      .      $1,595      7,383             $7,640          $0          $1          $0
 SINGLE                 $1,595      $2,999      7,978             $8,273          $0          $1          $0
 SINGLE                 $2,999      $4,592     10,329            $10,658          $0          $1          $0
 SINGLE                 $4,592      $6,506     14,997            $15,452          $1          $1          $1
 SINGLE                 $6,506      $8,861     20,829            $21,542          $1          $1          $1
 SINGLE                 $8,861     $11,851     24,810            $25,719          $1          $1          $1
 SINGLE                $11,851     $15,576     27,109            $28,066          $1          $1          $1
 SINGLE                $15,576     $20,957     28,252            $29,496          $1          $1          $1
 SINGLE                $20,957     $30,418     28,736            $30,562          $1          $1          $1
 SINGLE                $30,418           .     28,937            $32,130          $1          $1          $1
 HEAD OF HOUSEHOLD           .      $5,739      6,032            $14,856          $2          $2          $2
 HEAD OF HOUSEHOLD      $5,739      $8,898      6,092            $14,817          $2          $2          $2
 HEAD OF HOUSEHOLD      $8,898     $11,517      6,093            $14,882          $2          $2          $2
 HEAD OF HOUSEHOLD     $11,517     $14,020      6,096            $15,372          $3          $3          $2
 HEAD OF HOUSEHOLD     $14,020     $16,699      6,099            $15,362          $3          $3          $2
 HEAD OF HOUSEHOLD     $16,699     $19,833      6,097            $15,372          $3          $3          $2
 HEAD OF HOUSEHOLD     $19,833     $23,834      6,098            $15,446          $3          $3          $2
 HEAD OF HOUSEHOLD     $23,834     $29,576      6,099            $15,436          $3          $3          $2
 HEAD OF HOUSEHOLD     $29,576     $38,172      6,097            $14,970          $2          $2          $2
 HEAD OF HOUSEHOLD     $38,172           .      6,095            $15,293          $3          $3          $2
 MARRIED JOINT               .     $14,130     35,455           $106,031          $3          $3          $2
 MARRIED JOINT         $14,130     $20,830     35,649           $111,342          $3          $3          $3
 MARRIED JOINT         $20,830     $27,103     35,711           $121,243          $3          $3          $3
 MARRIED JOINT         $27,103     $33,239     35,713           $130,532          $4          $4          $3
 MARRIED JOINT         $33,239     $39,296     35,748           $136,117          $4          $4          $4
 MARRIED JOINT         $39,296     $45,641     35,734           $139,966          $4          $4          $4
 MARRIED JOINT         $45,641     $53,055     35,752           $141,146          $4          $4          $4
 MARRIED JOINT         $53,055     $62,747     35,757           $140,007          $4          $4          $4
 MARRIED JOINT         $62,747     $80,469     35,757           $138,780          $4          $4          $4
 MARRIED JOINT         $80,469           .     35,731           $141,268          $4          $4          $4
 MARRIED SEPARATE            .      $4,407      1,010             $1,432          $1          $1          $1
 MARRIED SEPARATE       $4,407      $7,259      1,131             $1,692          $1          $1          $1
 MARRIED SEPARATE       $7,259      $9,955      1,218             $2,011          $2          $2          $1
 MARRIED SEPARATE       $9,955     $12,566      1,270             $2,163          $2          $2          $1
 MARRIED SEPARATE      $12,566     $15,250      1,272             $2,107          $2          $2          $1
 MARRIED SEPARATE      $15,250     $18,157      1,276             $2,259          $2          $2          $1
 MARRIED SEPARATE      $18,157     $21,748      1,294             $2,323          $2          $2          $1
 MARRIED SEPARATE      $21,748     $26,841      1,293             $2,318          $2          $2          $1
 MARRIED SEPARATE      $26,841     $36,333      1,296             $2,472          $2          $2          $1
 MARRIED SEPARATE      $36,333           .      1,296             $2,397          $2          $2          $1








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=ADOPTION EXPENSE

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595          0                 $0          $0           .          $0
 SINGLE                 $1,595      $2,999          0                 $0          $0           .          $0
 SINGLE                 $2,999      $4,592          1                 $7          $0          $7          $0
 SINGLE                 $4,592      $6,506          0                 $0          $0           .          $0
 SINGLE                 $6,506      $8,861          0                 $0          $0           .          $0
 SINGLE                 $8,861     $11,851          0                 $0          $0           .          $0
 SINGLE                $11,851     $15,576          1                 $7          $0          $7          $0
 SINGLE                $15,576     $20,957          0                 $0          $0           .          $0
 SINGLE                $20,957     $30,418          0                 $0          $0           .          $0
 SINGLE                $30,418           .          2             $1,000          $0        $500          $0
 HEAD OF HOUSEHOLD           .      $5,739          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020          1               $500          $0        $500          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699          1               $350          $0        $350          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833          1               $500          $0        $500          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834          2             $1,500          $0        $750          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172          5             $2,650          $0        $530          $0
 HEAD OF HOUSEHOLD     $38,172           .          4             $2,100          $0        $525          $0
 MARRIED JOINT               .     $14,130          9             $6,428          $0        $714          $0
 MARRIED JOINT         $14,130     $20,830         12            $21,151          $1      $1,763          $0
 MARRIED JOINT         $20,830     $27,103         37            $46,478          $1      $1,256          $0
 MARRIED JOINT         $27,103     $33,239         42            $37,095          $1        $883          $0
 MARRIED JOINT         $33,239     $39,296         62            $88,579          $2      $1,429          $0
 MARRIED JOINT         $39,296     $45,641         76            $63,425          $2        $835          $0
 MARRIED JOINT         $45,641     $53,055         65            $51,481          $1        $792          $0
 MARRIED JOINT         $53,055     $62,747         86           $118,129          $3      $1,374          $0
 MARRIED JOINT         $62,747     $80,469         88            $77,550          $2        $881          $0
 MARRIED JOINT         $80,469           .         58            $50,855          $1        $877          $0
 MARRIED SEPARATE            .      $4,407          0                 $0          $0           .          $0
 MARRIED SEPARATE       $4,407      $7,259          1               $250          $0        $250          $0
 MARRIED SEPARATE       $7,259      $9,955          0                 $0          $0           .          $0
 MARRIED SEPARATE       $9,955     $12,566          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,566     $15,250          1               $440          $0        $440          $0
 MARRIED SEPARATE      $15,250     $18,157          1               $312          $0        $312          $0
 MARRIED SEPARATE      $18,157     $21,748          1               $275          $0        $275          $0
 MARRIED SEPARATE      $21,748     $26,841          0                 $0          $0           .          $0
 MARRIED SEPARATE      $26,841     $36,333          0                 $0          $0           .          $0
 MARRIED SEPARATE      $36,333           .          0                 $0          $0           .          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=RR RETIREMENT

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595          3             $9,637          $0      $3,212          $0
 SINGLE                 $1,595      $2,999          1             $7,500          $0      $7,500          $0
 SINGLE                 $2,999      $4,592          9            $49,905          $2      $5,545          $0
 SINGLE                 $4,592      $6,506         17            $46,895          $2      $2,759          $0
 SINGLE                 $6,506      $8,861         37           $127,865          $4      $3,456          $0
 SINGLE                 $8,861     $11,851         51           $233,278          $8      $4,574          $0
 SINGLE                $11,851     $15,576         53           $263,307          $9      $4,968          $0
 SINGLE                $15,576     $20,957         65           $355,415         $12      $5,468          $0
 SINGLE                $20,957     $30,418         56           $414,787         $14      $7,407          $0
 SINGLE                $30,418           .         49           $483,883         $17      $9,875          $0
 HEAD OF HOUSEHOLD           .      $5,739          2            $18,649          $3      $9,325          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898          4            $13,256          $2      $3,314          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517          3            $13,949          $2      $4,650          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020          3             $8,941          $1      $2,980          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699         10            $57,523          $9      $5,752          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833          2            $17,651          $3      $8,826          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834          3            $40,592          $7     $13,531          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576          4            $56,347          $9     $14,087          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172          5            $70,213         $12     $14,043          $0
 HEAD OF HOUSEHOLD     $38,172           .          3            $46,202          $8     $15,401          $0
 MARRIED JOINT               .     $14,130         92           $851,124         $24      $9,251          $0
 MARRIED JOINT         $14,130     $20,830        203         $2,340,487         $65     $11,529          $0
 MARRIED JOINT         $20,830     $27,103        128         $1,416,500         $40     $11,066          $0
 MARRIED JOINT         $27,103     $33,239        125         $1,462,894         $41     $11,703          $0
 MARRIED JOINT         $33,239     $39,296         99         $1,267,456         $35     $12,803          $0
 MARRIED JOINT         $39,296     $45,641         75         $1,118,176         $31     $14,909          $0
 MARRIED JOINT         $45,641     $53,055         40           $571,151         $16     $14,279          $0
 MARRIED JOINT         $53,055     $62,747         67         $1,002,043         $28     $14,956          $0
 MARRIED JOINT         $62,747     $80,469         49           $793,795         $22     $16,200          $0
 MARRIED JOINT         $80,469           .         26           $374,877         $10     $14,418          $0
 MARRIED SEPARATE            .      $4,407          1             $2,594          $2      $2,594          $0
 MARRIED SEPARATE       $4,407      $7,259          0                 $0          $0           .          $0
 MARRIED SEPARATE       $7,259      $9,955          0                 $0          $0           .          $0
 MARRIED SEPARATE       $9,955     $12,566          1            $11,047          $8     $11,047          $0
 MARRIED SEPARATE      $12,566     $15,250          3            $23,113         $18      $7,704          $0
 MARRIED SEPARATE      $15,250     $18,157          1             $9,735          $7      $9,735          $0
 MARRIED SEPARATE      $18,157     $21,748          2             $2,412          $2      $1,206          $0
 MARRIED SEPARATE      $21,748     $26,841          1             $9,588          $7      $9,588          $0
 MARRIED SEPARATE      $26,841     $36,333          2            $32,120         $25     $16,060          $0
 MARRIED SEPARATE      $36,333           .          1             $7,966          $6      $7,966          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=NATIVE AMERICAN

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595         46            $49,570          $2      $1,078          $0
 SINGLE                 $1,595      $2,999         51           $105,963          $4      $2,078          $0
 SINGLE                 $2,999      $4,592         46           $154,489          $5      $3,358          $0
 SINGLE                 $4,592      $6,506         18            $83,159          $3      $4,620          $0
 SINGLE                 $6,506      $8,861         21           $133,199          $5      $6,343          $0
 SINGLE                 $8,861     $11,851         17           $147,809          $5      $8,695          $0
 SINGLE                $11,851     $15,576         18           $289,729         $10     $16,096          $0
 SINGLE                $15,576     $20,957         22           $370,195         $13     $16,827          $0
 SINGLE                $20,957     $30,418         15           $354,651         $12     $23,643          $0
 SINGLE                $30,418           .          6           $187,214          $6     $31,202          $0
 HEAD OF HOUSEHOLD           .      $5,739         32            $84,950         $14      $2,655          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898         32           $209,143         $34      $6,536          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517         25           $242,363         $40      $9,695          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020         37           $417,431         $68     $11,282          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699         34           $485,365         $80     $14,275          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833         24           $409,480         $67     $17,062          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834         25           $499,424         $82     $19,977          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576         22           $538,861         $88     $24,494          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172         13           $448,010         $73     $34,462          $0
 HEAD OF HOUSEHOLD     $38,172           .         13           $564,290         $93     $43,407          $0
 MARRIED JOINT               .     $14,130         67           $540,760         $15      $8,071          $0
 MARRIED JOINT         $14,130     $20,830         83         $1,208,333         $34     $14,558          $0
 MARRIED JOINT         $20,830     $27,103         60         $1,190,671         $33     $19,845          $0
 MARRIED JOINT         $27,103     $33,239         48         $1,145,406         $32     $23,863          $0
 MARRIED JOINT         $33,239     $39,296         35           $954,830         $27     $27,281          $0
 MARRIED JOINT         $39,296     $45,641         45         $1,474,804         $41     $32,773          $0
 MARRIED JOINT         $45,641     $53,055         36         $1,508,180         $42     $41,894          $0
 MARRIED JOINT         $53,055     $62,747         29         $1,336,677         $37     $46,092          $0
 MARRIED JOINT         $62,747     $80,469         26         $1,373,475         $38     $52,826          $0
 MARRIED JOINT         $80,469           .          2            $25,383          $1     $12,692          $0
 MARRIED SEPARATE            .      $4,407          0                 $0          $0           .          $0
 MARRIED SEPARATE       $4,407      $7,259          0                 $0          $0           .          $0
 MARRIED SEPARATE       $7,259      $9,955          0                 $0          $0           .          $0
 MARRIED SEPARATE       $9,955     $12,566          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,566     $15,250          0                 $0          $0           .          $0
 MARRIED SEPARATE      $15,250     $18,157          0                 $0          $0           .          $0
 MARRIED SEPARATE      $18,157     $21,748          0                 $0          $0           .          $0
 MARRIED SEPARATE      $21,748     $26,841          2            $52,545         $40     $26,273          $0
 MARRIED SEPARATE      $26,841     $36,333          2            $69,988         $54     $34,994          $0
 MARRIED SEPARATE      $36,333           .          1            $40,381         $31     $40,381          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=EQUITABLE ADJUSTMENTS

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595          5             $2,432          $0        $486          $0
 SINGLE                 $1,595      $2,999          6            $20,904          $1      $3,484          $0
 SINGLE                 $2,999      $4,592          0                 $0          $0           .          $0
 SINGLE                 $4,592      $6,506          3             $5,201          $0      $1,734          $0
 SINGLE                 $6,506      $8,861          3            $10,663          $0      $3,554          $0
 SINGLE                 $8,861     $11,851          6            $13,791          $0      $2,299          $0
 SINGLE                $11,851     $15,576         13            $69,411          $2      $5,339          $0
 SINGLE                $15,576     $20,957         13            $39,280          $1      $3,022          $0
 SINGLE                $20,957     $30,418         13            $37,148          $1      $2,858          $0
 SINGLE                $30,418           .         32           $140,944          $5      $4,404          $0
 HEAD OF HOUSEHOLD           .      $5,739          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898          1               $410          $0        $410          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517          1            $11,192          $2     $11,192          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834          3             $2,184          $0        $728          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576          2             $2,362          $0      $1,181          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $38,172           .          5            $21,816          $4      $4,363          $0
 MARRIED JOINT               .     $14,130          7           $232,392          $6     $33,199          $0
 MARRIED JOINT         $14,130     $20,830         19            $81,474          $2      $4,288          $0
 MARRIED JOINT         $20,830     $27,103         16            $31,732          $1      $1,983          $0
 MARRIED JOINT         $27,103     $33,239         19           $118,720          $3      $6,248          $0
 MARRIED JOINT         $33,239     $39,296         15            $48,107          $1      $3,207          $0
 MARRIED JOINT         $39,296     $45,641         12            $36,412          $1      $3,034          $0
 MARRIED JOINT         $45,641     $53,055         17           $117,967          $3      $6,939          $0
 MARRIED JOINT         $53,055     $62,747         25            $70,217          $2      $2,809          $0
 MARRIED JOINT         $62,747     $80,469         28           $104,508          $3      $3,732          $0
 MARRIED JOINT         $80,469           .         65           $245,927          $7      $3,783          $0
 MARRIED SEPARATE            .      $4,407          0                 $0          $0           .          $0
 MARRIED SEPARATE       $4,407      $7,259          1             $1,992          $2      $1,992          $0
 MARRIED SEPARATE       $7,259      $9,955          0                 $0          $0           .          $0
 MARRIED SEPARATE       $9,955     $12,566          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,566     $15,250          0                 $0          $0           .          $0
 MARRIED SEPARATE      $15,250     $18,157          0                 $0          $0           .          $0
 MARRIED SEPARATE      $18,157     $21,748          0                 $0          $0           .          $0
 MARRIED SEPARATE      $21,748     $26,841          0                 $0          $0           .          $0
 MARRIED SEPARATE      $26,841     $36,333          3            $37,972         $29     $12,657          $0
 MARRIED SEPARATE      $36,333           .          2             $1,248          $1        $624          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 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                      .      $1,595     28,308        $47,114,174      $1,610      $1,664      $1,012
 SINGLE                 $1,595      $2,999     28,958        $74,906,583      $2,561      $2,587      $2,417
 SINGLE                 $2,999      $4,592     29,066       $146,566,414      $5,009      $5,043      $3,800
 SINGLE                 $4,592      $6,506     29,123       $111,835,334      $3,822      $3,840      $3,800
 SINGLE                 $6,506      $8,861     29,166       $115,746,287      $3,956      $3,969      $3,800
 SINGLE                 $8,861     $11,851     29,161       $118,718,618      $4,057      $4,071      $3,800
 SINGLE                $11,851     $15,576     29,172       $121,267,516      $4,145      $4,157      $3,800
 SINGLE                $15,576     $20,957     29,196       $125,292,624      $4,282      $4,291      $3,800
 SINGLE                $20,957     $30,418     29,212       $141,922,221      $4,850      $4,858      $3,800
 SINGLE                $30,418           .     29,235       $256,260,672      $8,759      $8,766      $6,556
 HEAD OF HOUSEHOLD           .      $5,739      6,014        $34,151,324      $5,598      $5,679      $5,600
 HEAD OF HOUSEHOLD      $5,739      $8,898      6,084        $34,685,051      $5,687      $5,701      $5,600
 HEAD OF HOUSEHOLD      $8,898     $11,517      6,091        $34,839,308      $5,710      $5,720      $5,600
 HEAD OF HOUSEHOLD     $11,517     $14,020      6,086        $35,066,011      $5,749      $5,762      $5,600
 HEAD OF HOUSEHOLD     $14,020     $16,699      6,091        $35,326,747      $5,790      $5,800      $5,600
 HEAD OF HOUSEHOLD     $16,699     $19,833      6,092        $36,143,673      $5,926      $5,933      $5,600
 HEAD OF HOUSEHOLD     $19,833     $23,834      6,096        $37,499,849      $6,148      $6,152      $5,600
 HEAD OF HOUSEHOLD     $23,834     $29,576      6,092        $40,499,594      $6,639      $6,648      $5,600
 HEAD OF HOUSEHOLD     $29,576     $38,172      6,095        $45,417,813      $7,446      $7,452      $5,934
 HEAD OF HOUSEHOLD     $38,172           .      6,095        $70,506,854     $11,560     $11,568      $8,946
 MARRIED JOINT               .     $14,130     35,458       $261,938,006      $7,325      $7,387      $6,350
 MARRIED JOINT         $14,130     $20,830     35,694       $259,715,481      $7,263      $7,276      $6,350
 MARRIED JOINT         $20,830     $27,103     35,730       $268,161,958      $7,498      $7,505      $6,350
 MARRIED JOINT         $27,103     $33,239     35,738       $285,810,855      $7,994      $7,997      $6,350
 MARRIED JOINT         $33,239     $39,296     35,747       $313,075,328      $8,754      $8,758      $7,601
 MARRIED JOINT         $39,296     $45,641     35,737       $342,822,388      $9,589      $9,593      $8,600
 MARRIED JOINT         $45,641     $53,055     35,748       $380,261,138     $10,634     $10,637      $9,871
 MARRIED JOINT         $53,055     $62,747     35,751       $429,491,153     $12,011     $12,013     $11,333
 MARRIED JOINT         $62,747     $80,469     35,753       $516,895,934     $14,455     $14,457     $13,759
 MARRIED JOINT         $80,469           .     35,752     $1,004,626,220     $28,097     $28,100     $20,735
 MARRIED SEPARATE            .      $4,407      1,212         $4,072,156      $3,130      $3,360      $3,175
 MARRIED SEPARATE       $4,407      $7,259      1,278         $4,339,059      $3,335      $3,395      $3,175
 MARRIED SEPARATE       $7,259      $9,955      1,282         $4,316,172      $3,315      $3,367      $3,175
 MARRIED SEPARATE       $9,955     $12,566      1,288         $4,412,949      $3,395      $3,426      $3,175
 MARRIED SEPARATE      $12,566     $15,250      1,291         $4,513,669      $3,472      $3,496      $3,175
 MARRIED SEPARATE      $15,250     $18,157      1,283         $4,831,796      $3,714      $3,766      $3,175
 MARRIED SEPARATE      $18,157     $21,748      1,282         $5,213,658      $4,007      $4,067      $3,175
 MARRIED SEPARATE      $21,748     $26,841      1,288         $6,142,067      $4,721      $4,769      $3,175
 MARRIED SEPARATE      $26,841     $36,333      1,296         $8,300,795      $6,380      $6,405      $5,339
 MARRIED SEPARATE      $36,333           .      1,295        $17,034,530     $13,103     $13,154      $8,770








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 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                      .      $1,595      2,740         $5,258,517        $180      $1,919          $0
 SINGLE                 $1,595      $2,999      2,279         $4,420,389        $151      $1,940          $0
 SINGLE                 $2,999      $4,592      3,453         $6,600,293        $226      $1,911          $0
 SINGLE                 $4,592      $6,506      5,722        $10,908,526        $373      $1,906          $0
 SINGLE                 $6,506      $8,861      9,009        $17,258,813        $590      $1,916          $0
 SINGLE                 $8,861     $11,851     10,735        $20,638,820        $705      $1,923          $0
 SINGLE                $11,851     $15,576     11,785        $22,658,782        $774      $1,923          $0
 SINGLE                $15,576     $20,957     13,141        $25,522,384        $872      $1,942          $0
 SINGLE                $20,957     $30,418     16,688        $33,059,944      $1,130      $1,981      $1,838
 SINGLE                $30,418           .     24,227        $49,183,773      $1,681      $2,030      $1,838
 HEAD OF HOUSEHOLD           .      $5,739      2,851        $12,882,542      $2,112      $4,519          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898      3,223        $14,180,170      $2,325      $4,400      $1,838
 HEAD OF HOUSEHOLD      $8,898     $11,517      3,303        $14,698,486      $2,409      $4,450      $1,838
 HEAD OF HOUSEHOLD     $11,517     $14,020      3,415        $15,676,302      $2,570      $4,590      $3,676
 HEAD OF HOUSEHOLD     $14,020     $16,699      3,382        $15,617,486      $2,560      $4,618      $1,838
 HEAD OF HOUSEHOLD     $16,699     $19,833      3,486        $16,157,858      $2,649      $4,635      $3,676
 HEAD OF HOUSEHOLD     $19,833     $23,834      3,777        $17,644,800      $2,893      $4,672      $3,676
 HEAD OF HOUSEHOLD     $23,834     $29,576      4,184        $19,572,862      $3,209      $4,678      $3,676
 HEAD OF HOUSEHOLD     $29,576     $38,172      4,792        $21,894,255      $3,589      $4,569      $3,676
 HEAD OF HOUSEHOLD     $38,172           .      5,577        $25,761,917      $4,224      $4,619      $3,676
 MARRIED JOINT               .     $14,130     24,542       $134,346,320      $3,757      $5,474      $3,676
 MARRIED JOINT         $14,130     $20,830     25,144       $142,690,693      $3,991      $5,675      $3,676
 MARRIED JOINT         $20,830     $27,103     25,875       $163,616,773      $4,575      $6,323      $3,676
 MARRIED JOINT         $27,103     $33,239     27,474       $190,011,394      $5,314      $6,916      $5,514
 MARRIED JOINT         $33,239     $39,296     29,718       $213,575,563      $5,972      $7,187      $5,514
 MARRIED JOINT         $39,296     $45,641     31,586       $232,600,591      $6,506      $7,364      $7,352
 MARRIED JOINT         $45,641     $53,055     34,292       $251,832,899      $7,043      $7,344      $7,352
 MARRIED JOINT         $53,055     $62,747     35,725       $258,255,245      $7,222      $7,229      $7,352
 MARRIED JOINT         $62,747     $80,469     35,759       $256,077,508      $7,161      $7,161      $7,352
 MARRIED JOINT         $80,469           .     33,292       $229,410,522      $6,416      $6,891      $5,514
 MARRIED SEPARATE            .      $4,407        510         $1,343,427      $1,033      $2,634          $0
 MARRIED SEPARATE       $4,407      $7,259        484         $1,334,425      $1,026      $2,757          $0
 MARRIED SEPARATE       $7,259      $9,955        539         $1,674,417      $1,286      $3,107          $0
 MARRIED SEPARATE       $9,955     $12,566        568         $1,834,324      $1,411      $3,229          $0
 MARRIED SEPARATE      $12,566     $15,250        584         $1,961,146      $1,509      $3,358          $0
 MARRIED SEPARATE      $15,250     $18,157        677         $2,299,338      $1,767      $3,396      $1,838
 MARRIED SEPARATE      $18,157     $21,748        728         $2,453,730      $1,886      $3,371      $1,838
 MARRIED SEPARATE      $21,748     $26,841        896         $2,957,342      $2,273      $3,301      $1,838
 MARRIED SEPARATE      $26,841     $36,333      1,095         $3,828,554      $2,943      $3,496      $1,838
 MARRIED SEPARATE      $36,333           .      1,175         $3,945,117      $3,035      $3,358      $1,838








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 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                      .      $1,595      7,317           $233,245          $8         $32          $0
 SINGLE                 $1,595      $2,999      8,365           $496,387         $17         $59          $0
 SINGLE                 $2,999      $4,592     12,954         $3,366,860        $115        $260          $0
 SINGLE                 $4,592      $6,506     16,381         $2,384,761         $82        $146         $20
 SINGLE                 $6,506      $8,861     26,659         $4,547,037        $155        $171        $127
 SINGLE                 $8,861     $11,851     28,105         $9,296,892        $318        $331        $306
 SINGLE                $11,851     $15,576     28,581        $16,103,812        $550        $563        $542
 SINGLE                $15,576     $20,957     28,765        $25,256,476        $863        $878        $857
 SINGLE                $20,957     $30,418     28,793        $39,115,130      $1,337      $1,358      $1,328
 SINGLE                $30,418           .     28,911       $126,166,305      $4,312      $4,364      $2,697
 HEAD OF HOUSEHOLD           .      $5,739        167            $89,981         $15        $539          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898        350           $206,732         $34        $591          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517      1,726           $367,724         $60        $213          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020      3,755           $730,686        $120        $195         $69
 HEAD OF HOUSEHOLD     $14,020     $16,699      5,071         $1,564,242        $256        $308        $259
 HEAD OF HOUSEHOLD     $16,699     $19,833      5,632         $2,674,396        $438        $475        $471
 HEAD OF HOUSEHOLD     $19,833     $23,834      5,863         $4,120,708        $676        $703        $715
 HEAD OF HOUSEHOLD     $23,834     $29,576      5,965         $6,152,959      $1,009      $1,032      $1,040
 HEAD OF HOUSEHOLD     $29,576     $38,172      6,007         $9,045,259      $1,483      $1,506      $1,525
 HEAD OF HOUSEHOLD     $38,172           .      6,023        $29,369,929      $4,816      $4,876      $2,529
 MARRIED JOINT               .     $14,130      6,327         $1,573,768         $44        $249          $0
 MARRIED JOINT         $14,130     $20,830     27,529         $9,875,902        $276        $359        $246
 MARRIED JOINT         $20,830     $27,103     32,901        $22,586,849        $632        $687        $670
 MARRIED JOINT         $27,103     $33,239     34,405        $35,563,618        $995      $1,034      $1,060
 MARRIED JOINT         $33,239     $39,296     34,915        $48,368,955      $1,352      $1,385      $1,418
 MARRIED JOINT         $39,296     $45,641     35,116        $61,438,852      $1,718      $1,750      $1,787
 MARRIED JOINT         $45,641     $53,055     35,276        $76,866,608      $2,150      $2,179      $2,211
 MARRIED JOINT         $53,055     $62,747     35,319        $99,828,204      $2,792      $2,826      $2,751
 MARRIED JOINT         $62,747     $80,469     35,382       $144,713,730      $4,047      $4,090      $4,065
 MARRIED JOINT         $80,469           .     35,591       $609,918,043     $17,058     $17,137      $8,272
 MARRIED SEPARATE            .      $4,407        221            $30,680         $24        $139          $0
 MARRIED SEPARATE       $4,407      $7,259        602            $92,280         $71        $153          $0
 MARRIED SEPARATE       $7,259      $9,955        915           $209,401        $161        $229        $160
 MARRIED SEPARATE       $9,955     $12,566      1,031           $412,344        $317        $400        $358
 MARRIED SEPARATE      $12,566     $15,250      1,148           $630,970        $485        $550        $546
 MARRIED SEPARATE      $15,250     $18,157      1,186           $820,645        $631        $692        $733
 MARRIED SEPARATE      $18,157     $21,748      1,230         $1,093,061        $840        $889        $943
 MARRIED SEPARATE      $21,748     $26,841      1,241         $1,411,379      $1,085      $1,137      $1,195
 MARRIED SEPARATE      $26,841     $36,333      1,263         $2,123,585      $1,632      $1,681      $1,604
 MARRIED SEPARATE      $36,333           .      1,262        $10,109,946      $7,777      $8,011      $3,456








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 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                      .      $1,595        477           $255,223          $9        $535          $0
 SINGLE                 $1,595      $2,999        366           $204,825          $7        $560          $0
 SINGLE                 $2,999      $4,592        355           $226,457          $8        $638          $0
 SINGLE                 $4,592      $6,506        360           $332,861         $11        $925          $0
 SINGLE                 $6,506      $8,861        457           $570,452         $19      $1,248          $0
 SINGLE                 $8,861     $11,851        535           $957,129         $33      $1,789          $0
 SINGLE                $11,851     $15,576        640         $1,177,471         $40      $1,840          $0
 SINGLE                $15,576     $20,957        763         $1,617,685         $55      $2,120          $0
 SINGLE                $20,957     $30,418        949         $2,209,076         $75      $2,328          $0
 SINGLE                $30,418           .      2,358         $9,866,361        $337      $4,184          $0
 HEAD OF HOUSEHOLD           .      $5,739         23            $27,079          $4      $1,177          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898         25            $45,016          $7      $1,801          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517         32            $43,388          $7      $1,356          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020         33            $57,888          $9      $1,754          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699         39            $65,872         $11      $1,689          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833         65            $70,210         $12      $1,080          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834         75            $93,715         $15      $1,250          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576        132           $141,199         $23      $1,070          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172        190           $251,790         $41      $1,325          $0
 HEAD OF HOUSEHOLD     $38,172           .        327           $724,059        $119      $2,214          $0
 MARRIED JOINT               .     $14,130        624         $1,625,931         $45      $2,606          $0
 MARRIED JOINT         $14,130     $20,830        866         $1,262,794         $35      $1,458          $0
 MARRIED JOINT         $20,830     $27,103        923         $1,704,644         $48      $1,847          $0
 MARRIED JOINT         $27,103     $33,239        871         $1,453,329         $41      $1,669          $0
 MARRIED JOINT         $33,239     $39,296        957         $1,225,628         $34      $1,281          $0
 MARRIED JOINT         $39,296     $45,641      1,168         $1,477,578         $41      $1,265          $0
 MARRIED JOINT         $45,641     $53,055      1,284         $1,563,791         $44      $1,218          $0
 MARRIED JOINT         $53,055     $62,747      1,735         $2,199,072         $61      $1,267          $0
 MARRIED JOINT         $62,747     $80,469      2,258         $3,713,405        $104      $1,645          $0
 MARRIED JOINT         $80,469           .      3,799        $13,887,187        $388      $3,655          $0
 MARRIED SEPARATE            .      $4,407          7             $3,879          $3        $554          $0
 MARRIED SEPARATE       $4,407      $7,259          4             $2,425          $2        $606          $0
 MARRIED SEPARATE       $7,259      $9,955         13            $10,607          $8        $816          $0
 MARRIED SEPARATE       $9,955     $12,566          9            $17,559         $14      $1,951          $0
 MARRIED SEPARATE      $12,566     $15,250          8             $7,728          $6        $966          $0
 MARRIED SEPARATE      $15,250     $18,157          7             $8,838          $7      $1,263          $0
 MARRIED SEPARATE      $18,157     $21,748         12            $10,885          $8        $907          $0
 MARRIED SEPARATE      $21,748     $26,841         21            $53,953         $41      $2,569          $0
 MARRIED SEPARATE      $26,841     $36,333         33            $62,020         $48      $1,879          $0
 MARRIED SEPARATE      $36,333           .         99           $346,627        $267      $3,501          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 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                      .      $1,595        686         $4,744,958        $162      $6,917          $0
 SINGLE                 $1,595      $2,999        444         $3,032,199        $104      $6,829          $0
 SINGLE                 $2,999      $4,592        768         $5,224,355        $179      $6,803          $0
 SINGLE                 $4,592      $6,506      1,503        $10,377,807        $355      $6,905          $0
 SINGLE                 $6,506      $8,861      3,520        $24,723,031        $845      $7,024          $0
 SINGLE                 $8,861     $11,851      4,432        $30,984,462      $1,059      $6,991          $0
 SINGLE                $11,851     $15,576      4,261        $29,564,116      $1,010      $6,938          $0
 SINGLE                $15,576     $20,957      4,148        $28,136,060        $962      $6,783          $0
 SINGLE                $20,957     $30,418      3,755        $21,910,895        $749      $5,835          $0
 SINGLE                $30,418           .      1,448         $3,436,624        $117      $2,373          $0
 HEAD OF HOUSEHOLD           .      $5,739        122           $719,491        $118      $5,897          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898        213         $1,308,750        $215      $6,144          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517        327         $2,005,635        $329      $6,133          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020        294         $1,723,088        $283      $5,861          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699        305         $1,768,421        $290      $5,798          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833        294         $1,584,951        $260      $5,391          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834        298         $1,601,995        $263      $5,376          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576        313         $1,565,053        $257      $5,000          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172        359         $1,512,177        $248      $4,212          $0
 HEAD OF HOUSEHOLD     $38,172           .        118           $203,268         $33      $1,723          $0
 MARRIED JOINT               .     $14,130     10,550       $127,595,777      $3,568     $12,094          $0
 MARRIED JOINT         $14,130     $20,830     10,906       $127,367,535      $3,562     $11,679          $0
 MARRIED JOINT         $20,830     $27,103      8,469        $90,280,286      $2,524     $10,660          $0
 MARRIED JOINT         $27,103     $33,239      6,313        $60,455,701      $1,691      $9,576          $0
 MARRIED JOINT         $33,239     $39,296      5,014        $37,718,515      $1,055      $7,523          $0
 MARRIED JOINT         $39,296     $45,641      3,332        $19,884,172        $556      $5,968          $0
 MARRIED JOINT         $45,641     $53,055      1,902         $9,497,747        $266      $4,994          $0
 MARRIED JOINT         $53,055     $62,747      1,390         $3,065,243         $86      $2,205          $0
 MARRIED JOINT         $62,747     $80,469          0                 $0          $0           .          $0
 MARRIED JOINT         $80,469           .          0                 $0          $0           .          $0
 MARRIED SEPARATE            .      $4,407         49           $319,593        $246      $6,522          $0
 MARRIED SEPARATE       $4,407      $7,259         60           $385,614        $296      $6,427          $0
 MARRIED SEPARATE       $7,259      $9,955         61           $375,123        $288      $6,150          $0
 MARRIED SEPARATE       $9,955     $12,566         57           $343,794        $264      $6,031          $0
 MARRIED SEPARATE      $12,566     $15,250         52           $294,552        $227      $5,664          $0
 MARRIED SEPARATE      $15,250     $18,157         71           $403,150        $310      $5,678          $0
 MARRIED SEPARATE      $18,157     $21,748         87           $387,477        $298      $4,454          $0
 MARRIED SEPARATE      $21,748     $26,841         69           $193,509        $149      $2,804          $0
 MARRIED SEPARATE      $26,841     $36,333         29            $34,379         $26      $1,185          $0
 MARRIED SEPARATE      $36,333           .          0                 $0          $0           .          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 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

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595        135            $89,511          $3        $663          $0
 SINGLE                 $1,595      $2,999         96            $30,864          $1        $321          $0
 SINGLE                 $2,999      $4,592        126            $29,811          $1        $237          $0
 SINGLE                 $4,592      $6,506        217            $67,038          $2        $309          $0
 SINGLE                 $6,506      $8,861        293           $134,615          $5        $459          $0
 SINGLE                 $8,861     $11,851        538           $194,010          $7        $361          $0
 SINGLE                $11,851     $15,576        864           $350,301         $12        $405          $0
 SINGLE                $15,576     $20,957      1,833           $708,134         $24        $386          $0
 SINGLE                $20,957     $30,418      4,774         $1,873,599         $64        $392          $0
 SINGLE                $30,418           .     11,140         $7,996,785        $273        $718          $0
 HEAD OF HOUSEHOLD           .      $5,739         71            $31,680          $5        $446          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898         98            $34,721          $6        $354          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517        128            $32,600          $5        $255          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020        192            $69,934         $11        $364          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699        275            $85,482         $14        $311          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833        491           $179,600         $29        $366          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834        804           $309,033         $51        $384          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576      1,401           $564,041         $92        $403          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172      2,118           $921,156        $151        $435          $0
 HEAD OF HOUSEHOLD     $38,172           .      2,827         $1,909,961        $313        $676          $0
 MARRIED JOINT               .     $14,130      1,826         $1,128,387         $32        $618          $0
 MARRIED JOINT         $14,130     $20,830      2,896         $1,221,218         $34        $422          $0
 MARRIED JOINT         $20,830     $27,103      4,997         $2,296,776         $64        $460          $0
 MARRIED JOINT         $27,103     $33,239      8,034         $3,644,344        $102        $454          $0
 MARRIED JOINT         $33,239     $39,296     11,226         $4,965,644        $139        $442          $0
 MARRIED JOINT         $39,296     $45,641     13,500         $5,945,506        $166        $440          $0
 MARRIED JOINT         $45,641     $53,055     15,006         $6,596,602        $184        $440          $0
 MARRIED JOINT         $53,055     $62,747     16,310         $8,034,591        $225        $493          $0
 MARRIED JOINT         $62,747     $80,469     18,608        $10,623,414        $297        $571         $27
 MARRIED JOINT         $80,469           .     18,272        $23,741,912        $664      $1,299         $22
 MARRIED SEPARATE            .      $4,407         27             $7,150          $5        $265          $0
 MARRIED SEPARATE       $4,407      $7,259         25            $12,190          $9        $488          $0
 MARRIED SEPARATE       $7,259      $9,955         36            $10,270          $8        $285          $0
 MARRIED SEPARATE       $9,955     $12,566         38             $8,554          $7        $225          $0
 MARRIED SEPARATE      $12,566     $15,250         47            $10,752          $8        $229          $0
 MARRIED SEPARATE      $15,250     $18,157         88            $22,503         $17        $256          $0
 MARRIED SEPARATE      $18,157     $21,748        116            $45,184         $35        $390          $0
 MARRIED SEPARATE      $21,748     $26,841        213            $83,239         $64        $391          $0
 MARRIED SEPARATE      $26,841     $36,333        354           $126,175         $97        $356          $0
 MARRIED SEPARATE      $36,333           .        533           $448,725        $345        $842          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 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 DEDUCTED

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595        151           $122,967          $4        $814          $0
 SINGLE                 $1,595      $2,999        100            $33,270          $1        $333          $0
 SINGLE                 $2,999      $4,592        128            $71,716          $2        $560          $0
 SINGLE                 $4,592      $6,506        200           $106,329          $4        $532          $0
 SINGLE                 $6,506      $8,861        382           $154,299          $5        $404          $0
 SINGLE                 $8,861     $11,851        677           $415,202         $14        $613          $0
 SINGLE                $11,851     $15,576      1,288           $868,084         $30        $674          $0
 SINGLE                $15,576     $20,957      2,948         $2,540,178         $87        $862          $0
 SINGLE                $20,957     $30,418      7,658         $9,911,851        $339      $1,294          $0
 SINGLE                $30,418           .     18,187        $56,320,706      $1,925      $3,097      $1,749
 HEAD OF HOUSEHOLD           .      $5,739         56            $71,164         $12      $1,271          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898         69            $23,777          $4        $345          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517        115            $40,245          $7        $350          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020        223            $78,117         $13        $350          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699        358           $193,196         $32        $540          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833        643           $433,817         $71        $675          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834      1,120           $992,989        $163        $887          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576      1,941         $2,235,764        $367      $1,152          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172      2,930         $4,741,464        $777      $1,618          $0
 HEAD OF HOUSEHOLD     $38,172           .      4,293        $14,813,668      $2,429      $3,451      $2,120
 MARRIED JOINT               .     $14,130      1,886         $2,694,897         $75      $1,429          $0
 MARRIED JOINT         $14,130     $20,830      3,654         $2,560,456         $72        $701          $0
 MARRIED JOINT         $20,830     $27,103      7,368         $6,556,513        $183        $890          $0
 MARRIED JOINT         $27,103     $33,239     12,847        $15,033,126        $420      $1,170          $0
 MARRIED JOINT         $33,239     $39,296     18,446        $27,835,139        $778      $1,509        $371
 MARRIED JOINT         $39,296     $45,641     22,727        $42,083,417      $1,177      $1,852      $1,484
 MARRIED JOINT         $45,641     $53,055     26,567        $60,169,420      $1,683      $2,265      $2,071
 MARRIED JOINT         $53,055     $62,747     29,654        $82,050,230      $2,295      $2,767      $2,657
 MARRIED JOINT         $62,747     $80,469     32,175       $113,492,778      $3,174      $3,527      $3,450
 MARRIED JOINT         $80,469           .     34,085       $270,068,952      $7,553      $7,923      $5,334
 MARRIED SEPARATE            .      $4,407         54            $51,703         $40        $957          $0
 MARRIED SEPARATE       $4,407      $7,259         52            $59,772         $46      $1,149          $0
 MARRIED SEPARATE       $7,259      $9,955         83            $31,079         $24        $374          $0
 MARRIED SEPARATE       $9,955     $12,566         99            $51,038         $39        $516          $0
 MARRIED SEPARATE      $12,566     $15,250        126            $66,739         $51        $530          $0
 MARRIED SEPARATE      $15,250     $18,157        221           $147,315        $113        $667          $0
 MARRIED SEPARATE      $18,157     $21,748        291           $248,507        $191        $854          $0
 MARRIED SEPARATE      $21,748     $26,841        522           $620,369        $477      $1,188          $0
 MARRIED SEPARATE      $26,841     $36,333        786         $1,192,885        $917      $1,518      $1,114
 MARRIED SEPARATE      $36,333           .      1,048         $3,990,780      $3,070      $3,808      $2,254








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=OTHER ADJUSTMENTS

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595          6            $77,569          $3     $12,928          $0
 SINGLE                 $1,595      $2,999          5            $72,241          $2     $14,448          $0
 SINGLE                 $2,999      $4,592          6           $123,591          $4     $20,599          $0
 SINGLE                 $4,592      $6,506          6            $96,524          $3     $16,087          $0
 SINGLE                 $6,506      $8,861         11            $55,323          $2      $5,029          $0
 SINGLE                 $8,861     $11,851          9            $38,941          $1      $4,327          $0
 SINGLE                $11,851     $15,576         12            $90,273          $3      $7,523          $0
 SINGLE                $15,576     $20,957         12           $106,958          $4      $8,913          $0
 SINGLE                $20,957     $30,418         36           $655,501         $22     $18,208          $0
 SINGLE                $30,418           .         91         $1,041,242         $36     $11,442          $0
 HEAD OF HOUSEHOLD           .      $5,739          4            $68,904         $11     $17,226          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898          2            $53,275          $9     $26,638          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517          2            $20,384          $3     $10,192          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020          3             $2,729          $0        $910          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699          1             $7,878          $1      $7,878          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833          3           $119,093         $20     $39,698          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834          1               $764          $0        $764          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576          3             $2,452          $0        $817          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172          6            $28,213          $5      $4,702          $0
 HEAD OF HOUSEHOLD     $38,172           .         14            $72,344         $12      $5,167          $0
 MARRIED JOINT               .     $14,130         31           $573,641         $16     $18,505          $0
 MARRIED JOINT         $14,130     $20,830         41           $401,022         $11      $9,781          $0
 MARRIED JOINT         $20,830     $27,103         37           $510,664         $14     $13,802          $0
 MARRIED JOINT         $27,103     $33,239         52           $507,011         $14      $9,750          $0
 MARRIED JOINT         $33,239     $39,296         45           $406,849         $11      $9,041          $0
 MARRIED JOINT         $39,296     $45,641         46           $622,615         $17     $13,535          $0
 MARRIED JOINT         $45,641     $53,055         54           $365,450         $10      $6,768          $0
 MARRIED JOINT         $53,055     $62,747         65           $778,340         $22     $11,974          $0
 MARRIED JOINT         $62,747     $80,469         79           $849,304         $24     $10,751          $0
 MARRIED JOINT         $80,469           .        180         $5,679,171        $159     $31,551          $0
 MARRIED SEPARATE            .      $4,407          3            $49,759         $38     $16,586          $0
 MARRIED SEPARATE       $4,407      $7,259          3             $3,541          $3      $1,180          $0
 MARRIED SEPARATE       $7,259      $9,955          3            $11,192          $9      $3,731          $0
 MARRIED SEPARATE       $9,955     $12,566          3            $11,458          $9      $3,819          $0
 MARRIED SEPARATE      $12,566     $15,250          5           $152,836        $118     $30,567          $0
 MARRIED SEPARATE      $15,250     $18,157          3             $4,511          $3      $1,504          $0
 MARRIED SEPARATE      $18,157     $21,748          1               $773          $1        $773          $0
 MARRIED SEPARATE      $21,748     $26,841          3             $5,816          $4      $1,939          $0
 MARRIED SEPARATE      $26,841     $36,333          2             $3,510          $3      $1,755          $0
 MARRIED SEPARATE      $36,333           .          7            $12,910         $10      $1,844          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=NON-RES. UTAH TAXABLE INCOME

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595          0                 $0          $0           .          $0
 SINGLE                 $1,595      $2,999          0                 $0          $0           .          $0
 SINGLE                 $2,999      $4,592          0                 $0          $0           .          $0
 SINGLE                 $4,592      $6,506          0                 $0          $0           .          $0
 SINGLE                 $6,506      $8,861          0                 $0          $0           .          $0
 SINGLE                 $8,861     $11,851          0                 $0          $0           .          $0
 SINGLE                $11,851     $15,576          0                 $0          $0           .          $0
 SINGLE                $15,576     $20,957          0                 $0          $0           .          $0
 SINGLE                $20,957     $30,418          0                 $0          $0           .          $0
 SINGLE                $30,418           .          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD           .      $5,739          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $38,172           .          0                 $0          $0           .          $0
 MARRIED JOINT               .     $14,130          0                 $0          $0           .          $0
 MARRIED JOINT         $14,130     $20,830          0                 $0          $0           .          $0
 MARRIED JOINT         $20,830     $27,103          0                 $0          $0           .          $0
 MARRIED JOINT         $27,103     $33,239          0                 $0          $0           .          $0
 MARRIED JOINT         $33,239     $39,296          0                 $0          $0           .          $0
 MARRIED JOINT         $39,296     $45,641          0                 $0          $0           .          $0
 MARRIED JOINT         $45,641     $53,055          0                 $0          $0           .          $0
 MARRIED JOINT         $53,055     $62,747          0                 $0          $0           .          $0
 MARRIED JOINT         $62,747     $80,469          0                 $0          $0           .          $0
 MARRIED JOINT         $80,469           .          0                 $0          $0           .          $0
 MARRIED SEPARATE            .      $4,407          0                 $0          $0           .          $0
 MARRIED SEPARATE       $4,407      $7,259          0                 $0          $0           .          $0
 MARRIED SEPARATE       $7,259      $9,955          0                 $0          $0           .          $0
 MARRIED SEPARATE       $9,955     $12,566          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,566     $15,250          0                 $0          $0           .          $0
 MARRIED SEPARATE      $15,250     $18,157          0                 $0          $0           .          $0
 MARRIED SEPARATE      $18,157     $21,748          0                 $0          $0           .          $0
 MARRIED SEPARATE      $21,748     $26,841          0                 $0          $0           .          $0
 MARRIED SEPARATE      $26,841     $36,333          0                 $0          $0           .          $0
 MARRIED SEPARATE      $36,333           .          0                 $0          $0           .          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=UTAH INCOME TAX LIABILITY

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595      6,039            $46,919          $2          $8          $0
 SINGLE                 $1,595      $2,999      6,408           $105,362          $4         $16          $0
 SINGLE                 $2,999      $4,592     11,514           $209,398          $7         $18          $0
 SINGLE                 $4,592      $6,506     20,009           $865,434         $30         $43         $20
 SINGLE                 $6,506      $8,861     25,158         $2,403,515         $82         $96         $72
 SINGLE                 $8,861     $11,851     24,808         $5,643,637        $193        $227        $206
 SINGLE                $11,851     $15,576     26,044        $10,858,459        $371        $417        $408
 SINGLE                $15,576     $20,957     28,679        $18,578,097        $635        $648        $687
 SINGLE                $20,957     $30,418     29,042        $31,904,339      $1,090      $1,099      $1,110
 SINGLE                $30,418           .     29,165        $76,001,379      $2,598      $2,606      $1,963
 HEAD OF HOUSEHOLD           .      $5,739        108             $2,765          $0         $26          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898        334             $8,979          $1         $27          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517      3,268           $113,216         $19         $35          $4
 HEAD OF HOUSEHOLD     $11,517     $14,020      5,165           $445,903         $73         $86         $71
 HEAD OF HOUSEHOLD     $14,020     $16,699      5,701         $1,029,830        $169        $181        $175
 HEAD OF HOUSEHOLD     $16,699     $19,833      5,944         $1,930,843        $317        $325        $329
 HEAD OF HOUSEHOLD     $19,833     $23,834      6,030         $3,183,076        $522        $528        $549
 HEAD OF HOUSEHOLD     $23,834     $29,576      6,057         $4,969,397        $815        $820        $846
 HEAD OF HOUSEHOLD     $29,576     $38,172      6,077         $7,684,936      $1,260      $1,265      $1,289
 HEAD OF HOUSEHOLD     $38,172           .      6,072        $19,071,331      $3,127      $3,141      $2,114
 MARRIED JOINT               .     $14,130      6,145           $310,637          $9         $51          $0
 MARRIED JOINT         $14,130     $20,830     23,285         $4,476,433        $125        $192         $78
 MARRIED JOINT         $20,830     $27,103     30,327        $14,155,382        $396        $467        $414
 MARRIED JOINT         $27,103     $33,239     34,614        $26,823,882        $750        $775        $818
 MARRIED JOINT         $33,239     $39,296     35,522        $40,741,127      $1,139      $1,147      $1,207
 MARRIED JOINT         $39,296     $45,641     35,626        $54,938,411      $1,537      $1,542      $1,599
 MARRIED JOINT         $45,641     $53,055     35,693        $70,616,499      $1,975      $1,978      $2,034
 MARRIED JOINT         $53,055     $62,747     35,713        $88,945,037      $2,487      $2,491      $2,556
 MARRIED JOINT         $62,747     $80,469     35,723       $114,624,537      $3,205      $3,209      $3,235
 MARRIED JOINT         $80,469           .     35,735       $298,243,036      $8,341      $8,346      $5,193
 MARRIED SEPARATE            .      $4,407        211             $6,440          $5         $31          $0
 MARRIED SEPARATE       $4,407      $7,259        805            $39,215         $30         $49         $12
 MARRIED SEPARATE       $7,259      $9,955      1,067           $149,365        $115        $140        $108
 MARRIED SEPARATE       $9,955     $12,566      1,169           $313,132        $241        $268        $271
 MARRIED SEPARATE      $12,566     $15,250      1,250           $518,908        $399        $415        $439
 MARRIED SEPARATE      $15,250     $18,157      1,275           $708,830        $545        $556        $603
 MARRIED SEPARATE      $18,157     $21,748      1,286           $952,445        $732        $741        $796
 MARRIED SEPARATE      $21,748     $26,841      1,292         $1,286,252        $989        $996      $1,048
 MARRIED SEPARATE      $26,841     $36,333      1,293         $1,744,630      $1,341      $1,349      $1,380
 MARRIED SEPARATE      $36,333           .      1,297         $5,144,736      $3,957      $3,967      $2,276








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=WITHHOLDING

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595     19,625           $537,577         $18         $27         $10
 SINGLE                 $1,595      $2,999     24,923         $1,357,580         $46         $54         $44
 SINGLE                 $2,999      $4,592     25,511         $2,502,424         $86         $98         $87
 SINGLE                 $4,592      $6,506     25,451         $4,098,893        $140        $161        $149
 SINGLE                 $6,506      $8,861     24,378         $6,132,983        $210        $252        $235
 SINGLE                 $8,861     $11,851     24,247         $9,407,075        $321        $388        $370
 SINGLE                $11,851     $15,576     24,972        $14,255,816        $487        $571        $561
 SINGLE                $15,576     $20,957     25,393        $21,117,325        $722        $832        $826
 SINGLE                $20,957     $30,418     26,158        $32,737,403      $1,119      $1,252      $1,242
 SINGLE                $30,418           .     25,011        $57,623,366      $1,969      $2,304      $1,948
 HEAD OF HOUSEHOLD           .      $5,739      4,649           $362,767         $59         $78         $30
 HEAD OF HOUSEHOLD      $5,739      $8,898      5,004           $796,896        $131        $159        $112
 HEAD OF HOUSEHOLD      $8,898     $11,517      5,245         $1,319,549        $216        $252        $208
 HEAD OF HOUSEHOLD     $11,517     $14,020      5,497         $1,964,876        $322        $357        $332
 HEAD OF HOUSEHOLD     $14,020     $16,699      5,628         $2,750,035        $451        $489        $475
 HEAD OF HOUSEHOLD     $16,699     $19,833      5,722         $3,663,342        $601        $640        $639
 HEAD OF HOUSEHOLD     $19,833     $23,834      5,804         $4,959,224        $813        $854        $867
 HEAD OF HOUSEHOLD     $23,834     $29,576      5,847         $6,712,506      $1,100      $1,148      $1,176
 HEAD OF HOUSEHOLD     $29,576     $38,172      5,853         $9,191,482      $1,507      $1,570      $1,605
 HEAD OF HOUSEHOLD     $38,172           .      5,604        $14,674,621      $2,406      $2,619      $2,251
 MARRIED JOINT               .     $14,130     21,122         $5,286,609        $148        $250         $37
 MARRIED JOINT         $14,130     $20,830     26,134        $12,397,127        $347        $474        $317
 MARRIED JOINT         $20,830     $27,103     29,666        $23,132,695        $647        $780        $711
 MARRIED JOINT         $27,103     $33,239     31,877        $35,110,674        $982      $1,101      $1,089
 MARRIED JOINT         $33,239     $39,296     32,925        $47,172,652      $1,319      $1,433      $1,452
 MARRIED JOINT         $39,296     $45,641     33,510        $59,074,870      $1,652      $1,763      $1,810
 MARRIED JOINT         $45,641     $53,055     33,716        $72,111,698      $2,017      $2,139      $2,204
 MARRIED JOINT         $53,055     $62,747     33,710        $87,304,265      $2,441      $2,590      $2,677
 MARRIED JOINT         $62,747     $80,469     33,382       $108,216,721      $3,026      $3,242      $3,358
 MARRIED JOINT         $80,469           .     31,578       $190,643,142      $5,332      $6,037      $4,620
 MARRIED SEPARATE            .      $4,407        855            $77,693         $60         $91         $23
 MARRIED SEPARATE       $4,407      $7,259      1,073           $162,581        $125        $152        $114
 MARRIED SEPARATE       $7,259      $9,955      1,113           $266,563        $205        $239        $211
 MARRIED SEPARATE       $9,955     $12,566      1,174           $431,182        $332        $367        $365
 MARRIED SEPARATE      $12,566     $15,250      1,175           $582,156        $448        $495        $499
 MARRIED SEPARATE      $15,250     $18,157      1,184           $760,247        $584        $642        $662
 MARRIED SEPARATE      $18,157     $21,748      1,182           $966,080        $743        $817        $843
 MARRIED SEPARATE      $21,748     $26,841      1,190         $1,265,340        $973      $1,063      $1,093
 MARRIED SEPARATE      $26,841     $36,333      1,154         $1,656,888      $1,274      $1,436      $1,444
 MARRIED SEPARATE      $36,333           .      1,061         $2,842,992      $2,187      $2,680      $2,124








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=CREDIT FOR TAXES TO OTHER STATES

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595         12                $22          $0          $2          $0
 SINGLE                 $1,595      $2,999         33               $600          $0         $18          $0
 SINGLE                 $2,999      $4,592         89             $1,179          $0         $13          $0
 SINGLE                 $4,592      $6,506        169             $3,862          $0         $23          $0
 SINGLE                 $6,506      $8,861        227             $8,727          $0         $38          $0
 SINGLE                 $8,861     $11,851        225            $19,006          $1         $84          $0
 SINGLE                $11,851     $15,576        254            $30,776          $1        $121          $0
 SINGLE                $15,576     $20,957        295            $52,885          $2        $179          $0
 SINGLE                $20,957     $30,418        374           $113,680          $4        $304          $0
 SINGLE                $30,418           .        734         $1,335,425         $46      $1,819          $0
 HEAD OF HOUSEHOLD           .      $5,739          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517          8               $125          $0         $16          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020         12               $312          $0         $26          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699         12               $541          $0         $45          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833         17             $1,045          $0         $61          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834         26             $4,155          $1        $160          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576         31             $4,770          $1        $154          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172         50            $11,842          $2        $237          $0
 HEAD OF HOUSEHOLD     $38,172           .        113           $349,993         $57      $3,097          $0
 MARRIED JOINT               .     $14,130         72             $1,437          $0         $20          $0
 MARRIED JOINT         $14,130     $20,830        317            $20,916          $1         $66          $0
 MARRIED JOINT         $20,830     $27,103        388            $51,027          $1        $132          $0
 MARRIED JOINT         $27,103     $33,239        486            $82,226          $2        $169          $0
 MARRIED JOINT         $33,239     $39,296        488           $122,074          $3        $250          $0
 MARRIED JOINT         $39,296     $45,641        514           $168,276          $5        $327          $0
 MARRIED JOINT         $45,641     $53,055        596           $253,260          $7        $425          $0
 MARRIED JOINT         $53,055     $62,747        618           $315,271          $9        $510          $0
 MARRIED JOINT         $62,747     $80,469        796           $571,666         $16        $718          $0
 MARRIED JOINT         $80,469           .      1,888         $7,046,952        $197      $3,732          $0
 MARRIED SEPARATE            .      $4,407          1                $52          $0         $52          $0
 MARRIED SEPARATE       $4,407      $7,259          5               $170          $0         $34          $0
 MARRIED SEPARATE       $7,259      $9,955          4               $132          $0         $33          $0
 MARRIED SEPARATE       $9,955     $12,566          8               $788          $1         $99          $0
 MARRIED SEPARATE      $12,566     $15,250          8             $4,911          $4        $614          $0
 MARRIED SEPARATE      $15,250     $18,157         10             $2,553          $2        $255          $0
 MARRIED SEPARATE      $18,157     $21,748         15             $3,615          $3        $241          $0
 MARRIED SEPARATE      $21,748     $26,841          9             $1,191          $1        $132          $0
 MARRIED SEPARATE      $26,841     $36,333          9             $3,312          $3        $368          $0
 MARRIED SEPARATE      $36,333           .         45           $113,540         $87      $2,523          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=OTHER CREDITS

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595         82            $19,329          $1        $236          $0
 SINGLE                 $1,595      $2,999         33             $3,034          $0         $92          $0
 SINGLE                 $2,999      $4,592         45             $4,748          $0        $106          $0
 SINGLE                 $4,592      $6,506         47             $6,969          $0        $148          $0
 SINGLE                 $6,506      $8,861         46             $5,670          $0        $123          $0
 SINGLE                 $8,861     $11,851         79            $14,259          $0        $180          $0
 SINGLE                $11,851     $15,576         66            $12,334          $0        $187          $0
 SINGLE                $15,576     $20,957         92            $15,781          $1        $172          $0
 SINGLE                $20,957     $30,418         94            $19,488          $1        $207          $0
 SINGLE                $30,418           .        170           $116,852          $4        $687          $0
 HEAD OF HOUSEHOLD           .      $5,739         17             $2,874          $0        $169          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898         15             $4,189          $1        $279          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517         16             $2,064          $0        $129          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020         11             $1,516          $0        $138          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699          8             $1,247          $0        $156          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833          6               $524          $0         $87          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834         21             $3,258          $1        $155          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576         16             $4,439          $1        $277          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172         18             $3,695          $1        $205          $0
 HEAD OF HOUSEHOLD     $38,172           .         29            $12,784          $2        $441          $0
 MARRIED JOINT               .     $14,130        912           $254,332          $7        $279          $0
 MARRIED JOINT         $14,130     $20,830        427            $80,099          $2        $188          $0
 MARRIED JOINT         $20,830     $27,103        398            $73,446          $2        $185          $0
 MARRIED JOINT         $27,103     $33,239        397            $65,082          $2        $164          $0
 MARRIED JOINT         $33,239     $39,296        390            $68,024          $2        $174          $0
 MARRIED JOINT         $39,296     $45,641        373            $61,111          $2        $164          $0
 MARRIED JOINT         $45,641     $53,055        393            $60,196          $2        $153          $0
 MARRIED JOINT         $53,055     $62,747        364            $47,546          $1        $131          $0
 MARRIED JOINT         $62,747     $80,469        370            $77,615          $2        $210          $0
 MARRIED JOINT         $80,469           .        521           $239,564          $7        $460          $0
 MARRIED SEPARATE            .      $4,407          8               $836          $1        $105          $0
 MARRIED SEPARATE       $4,407      $7,259          4             $1,017          $1        $254          $0
 MARRIED SEPARATE       $7,259      $9,955          4               $427          $0        $107          $0
 MARRIED SEPARATE       $9,955     $12,566          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,566     $15,250          3               $907          $1        $302          $0
 MARRIED SEPARATE      $15,250     $18,157          2               $150          $0         $75          $0
 MARRIED SEPARATE      $18,157     $21,748          4               $308          $0         $77          $0
 MARRIED SEPARATE      $21,748     $26,841          7               $803          $1        $115          $0
 MARRIED SEPARATE      $26,841     $36,333         10             $1,706          $1        $171          $0
 MARRIED SEPARATE      $36,333           .         14             $1,726          $1        $123          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=NET REFUND

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595     19,271           $572,008         $20         $30         $10
 SINGLE                 $1,595      $2,999     24,490         $1,346,366         $46         $55         $43
 SINGLE                 $2,999      $4,592     25,019         $2,414,670         $83         $97         $84
 SINGLE                 $4,592      $6,506     24,632         $3,433,651        $117        $139        $122
 SINGLE                 $6,506      $8,861     23,079         $4,062,791        $139        $176        $146
 SINGLE                 $8,861     $11,851     22,417         $4,374,194        $149        $195        $157
 SINGLE                $11,851     $15,576     22,202         $4,410,854        $151        $199        $151
 SINGLE                $15,576     $20,957     21,750         $4,497,241        $154        $207        $145
 SINGLE                $20,957     $30,418     20,998         $4,745,970        $162        $226        $139
 SINGLE                $30,418           .     18,631         $6,845,743        $234        $367        $130
 HEAD OF HOUSEHOLD           .      $5,739      4,627           $367,856         $60         $80         $31
 HEAD OF HOUSEHOLD      $5,739      $8,898      5,003           $798,177        $131        $160        $112
 HEAD OF HOUSEHOLD      $8,898     $11,517      5,152         $1,227,929        $201        $238        $194
 HEAD OF HOUSEHOLD     $11,517     $14,020      5,270         $1,564,670        $257        $297        $256
 HEAD OF HOUSEHOLD     $14,020     $16,699      5,281         $1,813,539        $297        $343        $307
 HEAD OF HOUSEHOLD     $16,699     $19,833      5,264         $1,897,737        $311        $361        $315
 HEAD OF HOUSEHOLD     $19,833     $23,834      5,216         $2,007,181        $329        $385        $327
 HEAD OF HOUSEHOLD     $23,834     $29,576      5,192         $2,081,334        $341        $401        $334
 HEAD OF HOUSEHOLD     $29,576     $38,172      5,027         $2,077,882        $341        $413        $329
 HEAD OF HOUSEHOLD     $38,172           .      4,243         $2,290,233        $376        $540        $247
 MARRIED JOINT               .     $14,130     21,687         $5,426,794        $152        $250         $44
 MARRIED JOINT         $14,130     $20,830     24,883         $8,662,506        $242        $348        $187
 MARRIED JOINT         $20,830     $27,103     26,707        $10,766,406        $301        $403        $255
 MARRIED JOINT         $27,103     $33,239     27,281        $11,374,430        $318        $417        $265
 MARRIED JOINT         $33,239     $39,296     27,127        $11,249,724        $315        $415        $260
 MARRIED JOINT         $39,296     $45,641     26,357        $10,789,680        $302        $409        $244
 MARRIED JOINT         $45,641     $53,055     25,389        $10,411,367        $291        $410        $221
 MARRIED JOINT         $53,055     $62,747     24,501        $10,507,952        $294        $429        $210
 MARRIED JOINT         $62,747     $80,469     23,942        $12,152,110        $340        $508        $243
 MARRIED JOINT         $80,469           .     19,875        $24,191,437        $677      $1,217        $128
 MARRIED SEPARATE            .      $4,407        837            $77,117         $59         $92         $22
 MARRIED SEPARATE       $4,407      $7,259      1,019           $136,482        $105        $134         $90
 MARRIED SEPARATE       $7,259      $9,955        964           $146,699        $113        $152         $94
 MARRIED SEPARATE       $9,955     $12,566        946           $160,459        $123        $170         $99
 MARRIED SEPARATE      $12,566     $15,250        863           $152,146        $117        $176         $87
 MARRIED SEPARATE      $15,250     $18,157        835           $155,761        $120        $187         $72
 MARRIED SEPARATE      $18,157     $21,748        814           $172,327        $132        $212         $75
 MARRIED SEPARATE      $21,748     $26,841        788           $193,540        $149        $246         $67
 MARRIED SEPARATE      $26,841     $36,333        809           $235,945        $181        $292        $104
 MARRIED SEPARATE      $36,333           .        744           $540,411        $416        $726        $106








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE
11994 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5

 TAX LINE=DISABLED EXEMPTION

                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN

 SINGLE                      .      $1,595         18                $19          $0          $1          $0
 SINGLE                 $1,595      $2,999         15                $15          $0          $1          $0
 SINGLE                 $2,999      $4,592         29                $29          $0          $1          $0
 SINGLE                 $4,592      $6,506         28                $28          $0          $1          $0
 SINGLE                 $6,506      $8,861         50                $50          $0          $1          $0
 SINGLE                 $8,861     $11,851         58                $63          $0          $1          $0
 SINGLE                $11,851     $15,576         58                $59          $0          $1          $0
 SINGLE                $15,576     $20,957         43                $44          $0          $1          $0
 SINGLE                $20,957     $30,418         50                $50          $0          $1          $0
 SINGLE                $30,418           .         57                $58          $0          $1          $0
 HEAD OF HOUSEHOLD           .      $5,739         44                $52          $0          $1          $0
 HEAD OF HOUSEHOLD      $5,739      $8,898         38                $41          $0          $1          $0
 HEAD OF HOUSEHOLD      $8,898     $11,517         42                $42          $0          $1          $0
 HEAD OF HOUSEHOLD     $11,517     $14,020         63                $67          $0          $1          $0
 HEAD OF HOUSEHOLD     $14,020     $16,699         86                $87          $0          $1          $0
 HEAD OF HOUSEHOLD     $16,699     $19,833         62                $66          $0          $1          $0
 HEAD OF HOUSEHOLD     $19,833     $23,834         71                $75          $0          $1          $0
 HEAD OF HOUSEHOLD     $23,834     $29,576         96                $98          $0          $1          $0
 HEAD OF HOUSEHOLD     $29,576     $38,172         74                $80          $0          $1          $0
 HEAD OF HOUSEHOLD     $38,172           .         62                $65          $0          $1          $0
 MARRIED JOINT               .     $14,130        334               $414          $0          $1          $0
 MARRIED JOINT         $14,130     $20,830        507               $585          $0          $1          $0
 MARRIED JOINT         $20,830     $27,103        632               $713          $0          $1          $0
 MARRIED JOINT         $27,103     $33,239        645               $719          $0          $1          $0
 MARRIED JOINT         $33,239     $39,296        608               $676          $0          $1          $0
 MARRIED JOINT         $39,296     $45,641        621               $704          $0          $1          $0
 MARRIED JOINT         $45,641     $53,055        597               $661          $0          $1          $0
 MARRIED JOINT         $53,055     $62,747        569               $640          $0          $1          $0
 MARRIED JOINT         $62,747     $80,469        494               $544          $0          $1          $0
 MARRIED JOINT         $80,469           .        439               $482          $0          $1          $0
 MARRIED SEPARATE            .      $4,407          2                 $2          $0          $1          $0
 MARRIED SEPARATE       $4,407      $7,259          4                 $4          $0          $1          $0
 MARRIED SEPARATE       $7,259      $9,955          5                 $5          $0          $1          $0
 MARRIED SEPARATE       $9,955     $12,566          2                 $2          $0          $1          $0
 MARRIED SEPARATE      $12,566     $15,250          5                 $5          $0          $1          $0
 MARRIED SEPARATE      $15,250     $18,157          7                 $7          $0          $1          $0
 MARRIED SEPARATE      $18,157     $21,748          5                 $5          $0          $1          $0
 MARRIED SEPARATE      $21,748     $26,841          4                 $5          $0          $1          $0
 MARRIED SEPARATE      $26,841     $36,333          7                 $8          $0          $1          $0
 MARRIED SEPARATE      $36,333           .          9                $11          $0          $1          $0








 P? VALUES ARE PERCENTILES, I.E. P10=TENTH PERCENTILE

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