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The material compares distributional tax shares across high-AGI groups, including the top 1% and top 5%, and contrasts results with prior years’ cutoffs. It also explains definitions and computations for “total income tax,” average versus marginal tax rates, and related income-tax concepts used for the period analysis.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/individual-income-tax-rates-and-shares-2009-statistical-analysis/302202/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/individual-income-tax-rates-and-shares-2009-statistical-analysis/302202.png","ImageObject",442,249,{"name":88,"@type":89},"Kyle","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What qualifies a return as a taxable return in the 2009 analysis?","Question",{"text":108,"@type":109},"A taxable return has total income tax greater than $0.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the average tax rate defined for the taxable returns statistics?",{"text":113,"@type":109},"It is calculated as total income tax divided by AGI for returns showing some income tax liability.",{"name":115,"@type":106,"acceptedAnswer":116},"What does the article mean by marginal tax rate?",{"text":117,"@type":109},"It is the statutory rate applied to the last (or next) dollar of taxable income, describing the tax rate on incremental income.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302202,1790288206,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":32,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":40},3985741905716,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","| Individual Income tax Rates and Shares, 2009\u003Cbr>by Kyle Mudry |\n| --- |\n| t axpayers filed 140.5 million individual income\u003Cbr>tax returns for Tax Year 2009. Of those, 81.9\u003Cbr>million (or 58.3 percent) were classified as taxable returns. This represents the lowest percentage of taxable returns in more than 24 years. A taxable return is a return that has total income tax greater than $0. The number of taxable returns was 9.7 percent lower than for 2008. Adjusted gross income (AGI) on these taxable returns decreased 10.6 percent to $6,778 billion for 2009, while total income tax decreased 16.1 percent to $866 billion.1 The average tax rate for taxable returns decreased 0.8 percentage points to 12.8 percent.\u003Cbr>The top 1 percent of tax returns with AGI ofat least $343,927, accounted for 16.9 percent of AGI for 2009.2 This represents a decrease in income share of 3.1 percentage points from the previous year, when the cutoff for this group was $380,354 . These taxpayers accounted for 36.7 percent of the total income tax reported, a decrease from 38 percent in 2008. The top 5 percent of tax returns accounted for 31.7 percent of AGI and 58.7 percent of total income tax for 2009. To be included in the top 5 percent, a tax return must have had AGI ofat least $154,643, whereas, in 2008, the cutoff for this group was $159,619 .\u003Cbr>This article discusses the individual income tax rates and tax shares and the computation of“total income tax” for 2009. To put this discussion into perspective, the article provides explanations of selected terms used in the article and describes the income tax structure, certain tax law changes, income and tax concepts (the “1979 Income Concept,” “modified”taxable income, and marginal tax rates), the computation of“alternative minimum taxable income,” and data sources and limitations.\u003Cbr>Kyle Mudry is an economist with the Individual Returns Analysis Section. This article was prepared under the direction of Jeff Hartzok, Chief.\u003Cbr>Income tax Rates\u003Cbr>Discussions of income tax rates generally involve measuring two distinct tax rates: average tax ratesand marginal tax rates. Average tax rates are calculated by dividing some measure of tax by some measure of income. Generally, for the statistics in this article, the average tax rate is “total income tax”(see the Explanation of Selected Terms section of this article) divided by AGI reported on returns showing some income tax liability.\u003Cbr>Measures of marginal tax rates focus on determining the tax rate imposed on the last (or next) dollar of income received by a taxpayer. For this article, the marginal tax rate is the statutory rate at which the last dollar of taxable income is taxed. (See the Income and Tax Concepts section of this article fora more detailed explanation of marginal tax rates.) The following sections describe the measurement of average and marginal tax rates in more detail and discuss the statistics based on these rates for 2009.\u003Cbr>Average tax Rates\u003Cbr>Figure A presents statistics for 1986 through 2009 on income (based on each year’s definition of AGIand on the common 1979 Income Concept) and taxes reported. (See the Income and Tax Concepts section and Figure G of this article for a more detailed explanation of the 1979 Income Concept.) These tax years can be partitioned into eight distinct periods:\u003Cbr>(1) Tax Year 1986 was the last year under the Economic Recovery Tax Act of 1981 (ERTA81) . The tax bracket boundaries, personal exemptions, and standard deductions were indexed for inflation, and the maximum tax rate was 50 percent.\u003Cbr>(2) Tax Year 1987 was the first year under the Tax Reform Act of 1986 (TRA86) . For 1987, a 1-year, transitional, five-rate tax bracket structure was established with a partial phase-in of new provisions that broadened the definition of AGI. The maximum tax rate was 38.5 percent.\u003Cbr>1 Total income tax is limited to zero and thus does not include refundable credits.\u003Cbr>2 The number of returns with zero or negative a","cbCaijQBDgyRVjyH","https://ap.wps.com/l/cbCaijQBDgyRVjyH","pdf",1236771,"English","# Selected Terms and Income Tax Concepts\n## Average versus Marginal Tax Rates\n## Taxable Returns and Income Tax Computation","[{\"question\":\"What qualifies a return as a taxable return in the 2009 analysis?\",\"answer\":\"A taxable return has total income tax greater than $0.\"},{\"question\":\"How is the average tax rate defined for the taxable returns statistics?\",\"answer\":\"It is calculated as total income tax divided by AGI for returns showing some income tax liability.\"},{\"question\":\"What does the article mean by marginal tax rate?\",\"answer\":\"It is the statutory rate applied to the last (or next) dollar of taxable income, describing the tax rate on incremental income.\"}]","Individual Income Tax Rates and Shares, 2009 - Statistical analysis | PDF",1789790263]