| 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 | ||||||||||