TABLE B: AVERAGE INCOME AND TAX (DOLLARS)						2003 Full-year standard deduction returns


AGI Category Distribution

AGI Level ($000)	Number of Returns	Number of Exemptions	Adjusted Gross Income	Oregon Adjustments			Deductions	Taxable Income	Gross Tax	Credits	Net Tax	Tax as a Percent of AGI	Tax as a Percent of Taxable Income
AGI Level ($000)	Number of Returns	Number of Exemptions	Adjusted Gross Income	Additions	Federal Tax Subtraction	Other Subtractions	Deductions	Taxable Income	Gross Tax	Credits	Net Tax	Tax as a Percent of AGI	Tax as a Percent of Taxable Income

Less than zero	10,452	1.0	-17,337	170	5	327	2,048	15	1	0	1	0.0	4.7
0-5	110,237	0.7	2,655	13	6	55	1,817	1,074	55	27	28	1.1	2.6
5-10	109,826	1.2	7,432	10	73	166	2,103	5,128	307	145	162	2.2	3.2
10-15	96,745	1.6	12,463	8	268	403	2,298	9,556	649	271	378	3.0	4.0
15-20	87,128	1.8	17,434	9	603	627	2,343	13,948	1,014	344	670	3.8	4.8
20-25	71,277	1.9	22,392	9	1,047	774	2,365	18,316	1,401	374	1,027	4.6	5.6
25-30	56,255	2.0	27,392	18	1,529	884	2,406	22,659	1,787	371	1,416	5.2	6.2
30-35	43,065	2.0	32,373	14	2,062	1,068	2,444	26,881	2,164	343	1,821	5.6	6.8
35-40	31,936	2.1	37,382	11	2,353	1,371	2,557	31,185	2,542	345	2,197	5.9	7.0
40-45	23,518	2.2	42,379	33	2,592	1,636	2,679	35,585	2,926	356	2,571	6.1	7.2
45-50	17,610	2.3	47,382	26	2,824	1,940	2,784	39,935	3,308	363	2,946	6.2	7.4
50-60	22,500	2.4	54,495	28	3,078	2,690	2,947	45,886	3,832	373	3,459	6.3	7.5
60-70	12,324	2.5	64,557	54	3,323	3,329	3,099	54,928	4,630	388	4,242	6.6	7.7
70-80	6,712	2.5	74,460	57	3,431	3,817	3,131	64,188	5,463	390	5,073	6.8	7.9
80-90	3,557	2.4	84,550	59	3,462	4,170	3,132	73,932	6,339	390	5,949	7.0	8.0
90-100	1,972	2.5	94,592	76	3,470	4,809	3,168	83,270	7,178	408	6,770	7.2	8.1
100-250	3,648	2.4	134,040	167	3,475	5,553	3,179	122,036	10,657	497	10,160	7.6	8.3
250-500	346	2.3	330,835	816	3,479	8,439	3,237	316,505	28,127	1,080	27,047	8.2	8.5
500 +	128	2.6	989,658	3,176	3,459	10,791	3,294	975,291	86,968	4,633	82,335	8.3	8.4


Quintile Distribution


First 20%	141,856	0.8	1,600	24	9	82	1,860	1,337	71	35	36	2.2	2.7
Second 20%	141,843	1.3	9,190	9	132	241	2,186	6,676	422	191	232	2.5	3.5
Middle 20%	141,844	1.8	16,560	8	540	582	2,336	13,181	951	332	619	3.7	4.7
Fourth 20%	141,849	1.9	26,143	14	1,418	884	2,394	21,547	1,689	368	1,321	5.1	6.1
Next 15%	106,383	2.2	41,861	21	2,558	1,642	2,659	35,097	2,885	353	2,531	6.0	7.2
Next 4%	28,369	2.5	67,027	52	3,329	3,463	3,091	57,260	4,842	387	4,455	6.6	7.8
Top 1%	7,092	2.4	141,672	208	3,473	5,361	3,174	129,929	11,361	561	10,800	7.6	8.3


Total	709,236	1.6	21,075	18	972	796	2,310	17,402	1,366	259	1,107	5.3	6.4

Oregon Department of Revenue
2003 Personal Income Tax Statistics													94