TABLE D.1 (cont.): SOURCES OF ADJUSTED GROSS INCOME (Detail) 2003 Full-year returns
    SCHEDULE E INCOME1                      
   
AGI Category Distribution  
   
AGI Level                  ($000) Net Schedule E Income   Schedule E Income   Schedule E Loss
Number of Returns Percent of All Full-Year Returns Total    ($000) Average ($) Percent of AGI Number of Returns Percent of Filers with Sch. E Income Total       ($000) Average     ($) Number of Returns Percent of Filers with Sch. E Income Total    ($000) Average     ($)
                               
Less than zero 7,603 38.0 -401,580 -52,819 42.0   1,945 25.6 37,587 19,325   5,658 74.4 439,166 77,619
0-5 5,351 4.4 -8,055 -1,505 -2.5   3,281 61.3 9,618 2,932   2,070 38.7 17,673 8,538
5-10 7,822 5.9 1,104 141 0.1   5,141 65.7 21,951 4,270   2,681 34.3 20,847 7,776
10-15 9,163 7.1 11,127 1,214 0.7   5,973 65.2 33,676 5,638   3,190 34.8 22,549 7,069
15-20 9,321 7.6 14,550 1,561 0.7   6,063 65.0 40,353 6,656   3,258 35.0 25,803 7,920
20-25 8,877 8.3 17,093 1,926 0.7   5,498 61.9 43,049 7,830   3,379 38.1 25,956 7,682
25-30 8,484 9.1 18,766 2,212 0.7   5,154 60.7 43,549 8,449   3,330 39.3 24,783 7,442
30-35 8,353 10.1 18,339 2,195 0.7   5,047 60.4 47,204 9,353   3,306 39.6 28,865 8,731
35-40 8,505 11.6 23,970 2,818 0.9   4,886 57.4 49,427 10,116   3,619 42.6 25,457 7,034
40-45 8,507 13.1 29,586 3,478 1.1   5,065 59.5 54,518 10,764   3,442 40.5 24,932 7,243
45-50 8,223 14.1 31,257 3,801 1.1   4,960 60.3 56,789 11,449   3,263 39.7 25,532 7,825
50-60 15,884 15.9 71,106 4,477 1.3   9,514 59.9 120,868 12,704   6,370 40.1 49,762 7,812
60-70 14,160 17.9 83,059 5,866 1.6   8,596 60.7 124,546 14,489   5,564 39.3 41,486 7,456
70-80 12,059 19.9 84,755 7,028 1.9   7,422 61.5 125,027 16,845   4,637 38.5 40,272 8,685
80-90 10,120 22.3 92,840 9,174 2.4   6,245 61.7 127,469 20,411   3,875 38.3 34,630 8,937
90-100 8,127 24.9 86,218 10,609 2.8   5,115 62.9 114,163 22,319   3,012 37.1 27,946 9,278
100-250 33,545 35.1 990,931 29,540 7.5   23,739 70.8 1,124,484 47,369   9,806 29.2 133,553 13,620
250-500 6,368 59.2 650,431 102,141 18.2   5,281 82.9 714,211 135,242   1,087 17.1 63,780 58,676
500 + 3,159 76.5 1,347,806 426,656 26.5   2,654 84.0 1,452,637 547,339   505 16.0 104,831 207,586
                               
   
Quintile Distribution  
                               
                               
First 20% 21,707 7.6 -407,616 -18,778 -83.0   10,988 50.6 72,214 6,572   10,719 49.4 479,831 44,765
Second 20% 21,500 7.5 33,236 1,546 0.7   13,896 64.6 89,678 6,454   7,604 35.4 56,442 7,423
Middle 20% 27,664 9.7 61,728 2,231 0.7   16,600 60.0 148,458 8,943   11,064 40.0 86,730 7,839
Fourth 20% 42,631 14.9 181,591 4,260 1.3   25,569 60.0 311,197 12,171   17,062 40.0 129,606 7,596
Next 15% 48,219 22.5 467,390 9,693 2.6   29,981 62.2 630,731 21,038   18,238 37.8 163,341 8,956
Next 4% 22,682 39.6 849,947 37,472 9.3   16,861 74.3 945,353 56,067   5,821 25.7 95,406 16,390
Top 1% 9,228 64.5 1,977,028 214,242 23.2   7,684 83.3 2,143,495 278,956   1,544 16.7 166,467 107,815
                               
     
Total 193,631 13.5 3,163,303 16,337 4.9   121,579 62.8 4,341,126 35,706   72,052 37.2 1,177,823 16,347
1Schedule E income includes: rental real estate, royalties, partnerships, S corporations, and trusts.
Oregon Department of Revenue
2003 Personal Income Tax Statistics 57