TABLE E.1:	FEDERAL ADJUSTMENTS TO INCOME (Detail)							2003 Full-year returns
	IRA, STUDENT LOAN INTEREST, AND MOVING EXPENSES
AGI Category Distribution
AGI Level                  ($000)	Individual Retirement Account Payments					Student Loan Interest Deduction					Moving Expenses
	Number of Returns	Percent of Total	Total     ($000)	Average      ($)		Number of Returns	Percent of Total	Total     ($000)	Average      ($)		Number of Returns	Percent of Total	Total     ($000)	Average      ($)
Less than zero	274	1.4	829	3,025		644	3.2	480	745		79	0.4	227	2,872
0-5	483	0.4	1,123	2,326		1,592	1.3	830	521		139	0.1	202	1,457
5-10	984	0.7	2,134	2,169		2,953	2.2	1,487	504		285	0.2	400	1,404
10-15	1,819	1.4	4,091	2,249		4,119	3.2	2,219	539		435	0.3	519	1,193
15-20	2,451	2.0	5,995	2,446		4,947	4.0	2,840	574		526	0.4	653	1,242
20-25	2,856	2.7	7,298	2,555		5,528	5.2	3,420	619		500	0.5	655	1,310
25-30	3,306	3.5	8,920	2,698		5,637	6.1	3,843	682		477	0.5	556	1,166
30-35	3,211	3.9	9,191	2,862		5,785	7.0	4,106	710		445	0.5	547	1,229
35-40	3,228	4.4	9,320	2,887		5,692	7.8	4,298	755		373	0.5	535	1,434
40-45	3,084	4.8	9,212	2,987		5,332	8.2	4,025	755		401	0.6	623	1,554
45-50	2,915	5.0	8,754	3,003		5,207	8.9	3,880	745		363	0.6	538	1,481
50-60	4,583	4.6	14,496	3,163		9,710	9.7	6,579	678		620	0.6	1,021	1,647
60-70	3,820	4.8	10,729	2,809		7,756	9.8	5,732	739		411	0.5	663	1,613
70-80	2,680	4.4	8,657	3,230		6,126	10.1	5,077	829		333	0.5	689	2,070
80-90	2,184	4.8	7,180	3,288		4,850	10.7	4,174	861		256	0.6	480	1,876
90-100	1,696	5.2	5,958	3,513		3,529	10.8	3,179	901		199	0.6	433	2,174
100-250	5,529	5.8	21,549	3,897		4,842	5.1	2,533	523		517	0.5	1,431	2,767
250-500	454	4.2	2,523	5,558		0	0.0	0	0		40	0.4	145	3,636
500 +	133	3.2	735	5,530		0	0.0	0	0		11	0.3	187	16,960
Quintile Distribution
First 20%	1,893	0.7	4,439	2,345		5,559	1.9	2,996	539		526	0.2	864	1,643
Second 20%	5,311	1.9	12,778	2,406		11,022	3.9	6,292	571		1,171	0.4	1,456	1,243
Middle 20%	10,446	3.7	28,889	2,766		18,622	6.5	12,980	697		1,463	0.5	1,834	1,254
Fourth 20%	13,616	4.8	41,166	3,023		26,223	9.2	18,676	712		1,712	0.6	2,685	1,569
Next 15%	10,578	4.9	34,840	3,294		21,815	10.2	17,575	806		1,161	0.5	2,306	1,986
Next 4%	3,286	5.7	13,442	4,091		1,008	1.8	182	181		329	0.6	1,033	3,139
Top 1%	560	3.9	3,139	5,605		0	0.0	0	0		48	0.3	325	6,778
Total	45,690	3.2	138,693	3,036		84,249	5.9	58,702	697		6,410	0.4	10,504	1,639
Oregon Department of Revenue
2003 Personal Income Tax Statistics														62