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Colorado Department of Revenue
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2019 Individual Statistics of Income
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Table 18. Itemized Deductions by Size of Federal AGI
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This table summarizes the types of itemized deductions claimed on full-year resident federal returns.
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I. Number of Returns
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Size of Federal AGI Medical Expenses State, Local, and Other Taxes Paid Home Mortgage Interest Mortgage Insurance Premiums Investment Interest Charitable Contributions Casualty and Theft Loss Other Itemized Deductions Total Itemized Deductions ¹
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Negative IncomeNANANANANANANANANA
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$ 0 to $ 9,9992,1412,9401,8282751261,6850873,050
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$ 10,000 to $ 19,9993,5614,9203,1935621603,079NR1805,078
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$ 20,000 to $ 29,9994,2696,8084,5801,0171564,513NR2806,959
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$ 30,000 to $ 39,9994,8269,3737,0252,0662136,291NR3749,474
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$ 40,000 to $ 49,9995,35713,29510,8483,5082308,805043613,370
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$ 50,000 to $ 59,9995,87217,18514,5904,87729011,376NR46217,256
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$ 60,000 to $ 74,9998,24129,17625,5767,86549819,971NR82729,241
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$ 75,000 to $ 99,99911,11246,28341,29411,64387033,862NR1,36646,352
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$ 100,000 to $ 199,99919,376118,782107,8593,2483,79998,552NR3,827118,843
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$ 200,000 to $ 499,9994,23478,24271,173565,96169,876NR3,53678,258
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$ 500,000 to $ 999,99921114,77312,547NR2,91713,884NR1,30314,777
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$ 1,000,000 and over347,7545,520NR2,9917,44101,4327,758
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Total69,234349,531306,03335,12618,211279,3352614,110350,416
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II. Itemized Deductions
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Size of Federal AGI Medical Expenses State, Local, and Other Taxes Paid Home Mortgage Interest Mortgage Insurance Premiums Investment Interest Charitable Contributions Casualty and Theft Loss Other Itemized Deductions Total Itemized Deductions ¹
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Negative IncomeNANANANANANANANANA
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$ 0 to $ 9,999$40,143,700 $9,223,906 $22,015,371 $921,991 $481,303 $2,271,402 $0 $644,373 $75,827,197
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$ 10,000 to $ 19,999$80,445,087 $15,332,737 $44,481,280 $1,722,684 $536,078 $7,916,531 NR$4,342,873 $154,833,565
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$ 20,000 to $ 29,999$71,850,908 $22,206,218 $60,795,978 $4,216,911 $413,640 $14,721,999 NR$3,273,031 $177,254,630
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$ 30,000 to $ 39,999$77,397,921 $33,814,882 $90,575,993 $10,716,771 $1,557,598 $22,500,743 NR$4,894,325 $241,350,024
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$ 40,000 to $ 49,999$92,708,401 $52,087,605 $123,271,869 $11,764,679 $628,223 $30,897,107 $0 $4,906,804 $316,230,311
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$ 50,000 to $ 59,999$99,082,872 $74,436,679 $181,984,467 $32,199,342 $1,051,839 $40,548,441 NR$6,467,872 $435,785,933
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$ 60,000 to $ 74,999$205,503,797 $144,430,621 $314,584,426 $26,506,137 $1,788,216 $74,464,298 NR$10,329,832 $777,635,976
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$ 75,000 to $ 99,999$188,287,862 $275,680,362 $538,579,352 $48,002,510 $3,279,373 $144,108,697 NR$19,587,628 $1,217,588,592
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$ 100,000 to $ 199,999$341,739,390 $993,135,007 $1,570,676,406 $5,356,603 $17,619,019 $617,946,383 NR$71,574,094 $3,618,601,001
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$ 200,000 to $ 499,999$110,051,146 $768,011,517 $1,288,085,898 $143,861 $48,488,055 $713,297,058 NR$95,335,876 $3,023,453,894
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$ 500,000 to $ 999,999$12,100,744 $147,294,754 $272,086,686 NR$47,606,498 $352,841,948 NR$79,988,040 $911,834,149
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$ 1,000,000 and over$2,869,012 $79,766,656 $127,622,992 NR$218,590,479 $1,451,614,791 $0 $92,705,752 $1,973,000,654
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Total$1,322,180,840 $2,615,420,944 $4,634,760,718 $141,525,263 $342,040,321 $3,473,129,398 $864,177 $394,050,500 $12,923,395,926
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III. Average Itemized Deductions per Return
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Size of Federal AGI Medical Expenses State, Local, and Other Taxes Paid Home Mortgage Interest Mortgage Insurance Premiums Investment Interest Charitable Contributions Casualty and Theft Loss Other Itemized Deductions Total Itemized Deductions ¹
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Negative IncomeNANANANANANANANANA
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$ 0 to $ 9,999$18,750 $3,137 $12,043 $3,353 $3,820 $1,348 $0 $7,407 $24,861
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$ 10,000 to $ 19,999$22,591 $3,116 $13,931 $3,065 $3,350 $2,571 NR$24,127 $30,491
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$ 20,000 to $ 29,999$16,831 $3,262 $13,274 $4,146 $2,652 $3,262 NR$11,689 $25,471
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$ 30,000 to $ 39,999$16,038 $3,608 $12,893 $5,187 $7,313 $3,577 NR$13,086 $25,475
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$ 40,000 to $ 49,999$17,306 $3,918 $11,364 $3,354 $2,731 $3,509 $0 $11,254 $23,652
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$ 50,000 to $ 59,999$16,874 $4,331 $12,473 $6,602 $3,627 $3,564 NR$14,000 $25,254
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$ 60,000 to $ 74,999$24,937 $4,950 $12,300 $3,370 $3,591 $3,729 NR$12,491 $26,594
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$ 75,000 to $ 99,999$16,945 $5,956 $13,043 $4,123 $3,769 $4,256 NR$14,339 $26,268
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$ 100,000 to $ 199,999$17,637 $8,361 $14,562 $1,649 $4,638 $6,270 NR$18,702 $30,449
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$ 200,000 to $ 499,999$25,992 $9,816 $18,098 $2,569 $8,134 $10,208 NR$26,962 $38,634
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$ 500,000 to $ 999,999$57,349 $9,971 $21,685 NR$16,320 $25,414 NR$61,388 $61,706
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$ 1,000,000 and over$84,383 $10,287 $23,120 NR$73,083 $195,083 $0 $64,739 $254,318
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Average$19,097 $7,483 $15,145 $4,029 $18,782 $12,434 $33,238 $27,927 $36,880
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Source: Federal and Colorado individual income tax returns (full-year residents only)
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NA - Not applicable
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NR - Not releasable due to confidentiality requirements. Total includes NR data.
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¹ Total Itemized Deductions are not a sum of the deductions presented. The total represents the returns reporting a value for Total Itemized Deductions (2019 IRS Form 1040 Schedule A, Line 17). Multiple itemized deductions can be reported on a single return. Due to filing discrepancies, the total dollar amount of itemized deductions on the Schedule does not always equal the sum of itemized deductions reported.
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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 26, 2021
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Publish date: November 2022
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