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Colorado Department of Revenue
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2018 Individual Statistics of Income
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Table 15. Adjustments to Income by Size of Federal AGI
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This table summarizes federal adjustments to income, which are used to determine federal AGI, as reported on full-year resident federal returns.
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I. Number of Returns
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Size of Federal AGI Educator Expenses Reservist Expenses Health Savings Moving Expenses Self-Employed Tax Deduction Self-Employed Retirement Self-Employed Health Insurance Penalty on Early Withdrawals Alimony Paid IRA Deduction Student Loan Deduction Total Adjustments 1
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Negative Income9149509NR4,116471,984157304208NR7,002
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$ 0 to $ 9,9993961013373037,2181053,7057392396596,15943,583
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$ 10,000 to $ 19,9991,3452141,0589149,5862214,9207053701,75813,82964,266
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$ 20,000 to $ 29,9992,0802542,06920434,0543485,6716894392,96223,69760,518
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$ 30,000 to $ 39,9993,9962663,45617926,8104475,5436295753,97232,04763,711
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$ 40,000 to $ 49,9994,7112894,05910122,4544605,3686236604,43431,69460,003
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$ 50,000 to $ 59,9994,1812404,0796619,3225065,0525868724,25027,81752,867
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$ 60,000 to $ 74,9995,2103665,5497424,9747466,7448311,3895,44232,38465,105
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$ 75,000 to $ 99,9997,4804478,1317533,7701,36610,0111,1692,2996,57329,68375,035
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$ 100,000 to $ 199,99916,58790118,9036764,9615,29022,6832,0894,64814,14750,244145,991
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$ 200,000 to $ 499,9993,36623610,989NR31,1656,27117,1628272,3293,112NR50,048
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$ 500,000 to $ 999,999180NR2,64406,2631,8584,742144489604010,059
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$ 1,000,000 and over54NR1,27503,6429672,8306029029005,584
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Total49,6773,37263,058900358,33518,63296,4159,24814,90348,411249,170703,772
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II. Adjustments to Income
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Size of Federal AGI Educator Expenses Reservist Expenses Health Savings Moving Expenses Self-Employed Tax Deduction Self-Employed Retirement Self-Employed Health Insurance Penalty on Early Withdrawals Alimony Paid IRA Deduction Student Loan Deduction Total Adjustments 1
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Negative Income$22,342 $843,959 $2,230,846 NR$5,379,363 $996,116 $12,672,450 $1,352,095 $10,634,112 $1,121,061 NR$39,039,712
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$ 0 to $ 9,999$83,303 $595,428 $1,004,457 $83,514 $13,559,238 $642,267 $11,620,703 $148,660 $2,989,984 $2,018,934 $5,452,752 $39,368,717
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$ 10,000 to $ 19,999$290,752 $1,091,870 $2,636,949 $198,488 $39,550,024 $1,705,253 $15,427,029 $117,049 $4,583,289 $5,630,344 $11,649,900 $83,625,221
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$ 20,000 to $ 29,999$481,312 $1,423,758 $4,499,798 $274,591 $37,481,957 $2,289,021 $19,575,747 $200,451 $5,512,386 $10,317,060 $20,952,735 $104,392,945
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$ 30,000 to $ 39,999$947,439 $1,676,945 $6,938,753 $333,078 $34,583,334 $3,532,939 $22,429,176 $161,049 $6,938,207 $15,141,803 $31,969,388 $125,990,354
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$ 40,000 to $ 49,999$1,117,882 $1,293,452 $8,735,415 $217,680 $31,256,339 $4,110,709 $25,065,685 $176,771 $8,427,586 $17,840,196 $36,232,854 $135,483,261
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$ 50,000 to $ 59,999$1,008,061 $954,679 $9,330,604 $145,607 $28,495,740 $4,619,405 $26,518,220 $222,042 $10,281,164 $18,530,230 $34,449,464 $135,235,881
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$ 60,000 to $ 74,999$1,319,571 $1,776,149 $13,587,105 $133,408 $39,239,254 $8,121,954 $39,677,906 $186,444 $18,558,504 $24,638,881 $34,500,964 $183,155,549
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$ 75,000 to $ 99,999$1,975,881 $2,320,367 $22,599,696 $203,170 $56,181,539 $15,645,796 $66,766,932 $318,302 $36,323,496 $34,553,978 $33,891,287 $272,925,335
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$ 100,000 to $ 199,999$4,470,833 $3,689,529 $64,686,831 $198,512 $136,947,849 $84,577,457 $193,019,288 $541,678 $105,738,206 $78,607,780 $57,394,571 $734,118,041
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$ 200,000 to $ 499,999$844,780 $1,222,089 $51,320,519 NR$103,920,823 $158,469,257 $200,453,117 $353,233 $99,053,694 $28,343,574 NR$648,247,969
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$ 500,000 to $ 999,999$44,844 NR$14,895,169 $0 $32,306,417 $74,883,317 $67,828,001 $115,077 $36,967,380 $6,031,028 $0 $235,473,275
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$ 1,000,000 and over$13,222 NR$7,563,726 $0 $33,181,636 $52,576,751 $42,875,553 $66,918 $33,528,524 $2,883,205 $0 $181,860,924
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Total$12,620,222 $16,925,131 $210,029,868 $1,838,189 $592,083,509 $412,170,242 $743,929,807 $3,959,769 $379,536,532 $245,658,074 $268,373,933 $2,918,917,184
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III. Average Adjustments Per Return
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Size of Federal AGI Educator Expenses Reservist Expenses Health Savings Moving Expenses Self-Employed Tax Deduction Self-Employed Retirement Self-Employed Health Insurance Penalty on Early Withdrawals Alimony Paid IRA Deduction Student Loan Deduction Total Adjustments 1
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Negative Income$246$17,224$4,383NR$1,307$21,194$6,387$8,612$34,981$5,390NR$5,576
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$ 0 to $ 9,999$210$5,895$2,981$2,784$364$6,117$3,136$201$12,510$3,064$885$903
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$ 10,000 to $ 19,999$216$5,102$2,492$2,181$798$7,716$3,136$166$12,387$3,203$842$1,301
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$ 20,000 to $ 29,999$231$5,605$2,175$1,346$1,101$6,578$3,452$291$12,557$3,483$884$1,725
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$ 30,000 to $ 39,999$237$6,304$2,008$1,861$1,290$7,904$4,046$256$12,066$3,812$998$1,978
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$ 40,000 to $ 49,999$237$4,476$2,152$2,155$1,392$8,936$4,669$284$12,769$4,023$1,143$2,258
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$ 50,000 to $ 59,999$241$3,978$2,287$2,206$1,475$9,129$5,249$379$11,790$4,360$1,238$2,558
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$ 60,000 to $ 74,999$253$4,853$2,449$1,803$1,571$10,887$5,883$224$13,361$4,528$1,065$2,813
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$ 75,000 to $ 99,999$264$5,191$2,779$2,709$1,664$11,454$6,669$272$15,800$5,257$1,142$3,637
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$ 100,000 to $ 199,999$270$4,095$3,422$2,963$2,108$15,988$8,509$259$22,749$5,556$1,142$5,029
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$ 200,000 to $ 499,999$251$5,178$4,670NR$3,335$25,270$11,680$427$42,531$9,108NR$12,953
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$ 500,000 to $ 999,999$249NR$5,634$0$5,158$40,303$14,304$799$75,598$9,985$0$23,409
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$ 1,000,000 and over$245NR$5,932$0$9,111$54,371$15,150$1,115$115,616$9,942$0$32,568
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Average$254$5,019$3,331$2,042$1,652$22,122$7,716$428$25,467$5,074$1,077$4,148
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Source: Federal and Colorado individual income tax returns (full-year residents only)
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NR - Not releasable due to confidentiality requirements. Total includes NR data.
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1 Total Adjustments are not a sum of the adjustments presented. The total represents the returns reporting a value for Total Adjustments (2018 IRS Form 1040 Schedule 1, Line 36). Multiple adjustments can be reported on a single return. Due to filing discrepancies, the total amount of adjustments allowed will not necessarily equal the sum of adjustments reported on the return.
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Prepared by: Office of Research and Analysis, Colorado Department of Revenue | dor_ora@state.co.us
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Data extracted: August 20, 2020
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Publish date: November 2021
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