TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2003 California 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
Additions Federal Tax Subtraction Other Subtractions
                       
Less than zero 1,833 3,918 -64,032 2,399 5 7,291 882 661 57 55 1
0-5 6,724 11,604 12,665 2,095 345 1,591 7,758 9,384 554 288 267
5-10 3,359 5,771 24,617 183 629 1,224 9,736 17,404 1,089 461 628
10-15 2,273 4,203 28,000 126 869 1,933 8,275 19,584 1,351 505 846
15-20 1,604 3,063 27,746 32 1,025 2,049 6,372 19,394 1,415 466 949
20-25 1,166 2,337 26,046 30 1,130 2,022 5,242 18,353 1,402 411 991
25-30 811 1,684 22,236 126 997 1,831 4,747 15,852 1,246 390 857
30-35 708 1,533 22,889 23 1,066 1,715 6,441 16,304 1,296 379 918
35-40 566 1,242 21,163 174 919 1,322 4,165 15,278 1,234 382 852
40-45 436 983 18,474 26 712 1,377 3,937 12,980 1,058 337 721
45-50 359 776 17,068 69 678 1,369 3,290 12,313 1,020 335 685
50-60 531 1,211 29,091 63 1,029 1,504 5,267 21,614 1,803 567 1,236
60-70 387 835 25,014 47 797 1,679 4,222 18,853 1,592 523 1,069
70-80 274 611 20,371 268 626 933 3,270 15,845 1,347 428 920
80-90 213 534 18,055 218 468 855 3,110 14,111 1,207 360 848
90-100 179 418 16,979 14 384 380 2,586 13,698 1,177 415 763
100-250 742 1,917 110,317 1,267 1,679 3,072 16,499 91,453 7,995 3,483 4,512
250-500 151 396 50,451 1,393 308 2,007 7,534 42,816 3,773 2,273 1,499
500 + 91 217 116,147 25 169 2,390 9,809 103,824 9,316 5,529 3,787
   
   
Quintile Distribution  
   
                       
First 20% 4,482 9,070 -63,339 4,100 59 8,308 3,399 2,063 155 133 22
Second 20% 4,481 7,107 14,105 408 339 675 5,926 9,437 541 251 290
Middle 20% 4,481 7,891 40,065 259 1,116 2,167 14,513 28,313 1,846 749 1,097
Fourth 20% 4,482 8,839 91,199 228 3,710 7,124 20,035 64,185 4,839 1,518 3,321
Next 15% 3,361 7,507 171,293 884 6,157 10,562 33,554 126,913 10,542 3,322 7,221
Next 4% 896 2,263 127,970 2,522 2,016 3,521 20,059 106,135 9,273 3,966 5,308
Top 1% 224 576 162,006 177 439 4,187 15,656 142,675 12,736 7,648 5,088
   
   
Total 22,407 43,253 543,298 8,579 13,835 36,544 113,142 479,721 39,933 17,586 22,347
Oregon Department of Revenue
2003 Personal Income Tax Statistics 167