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Colorado Department of Revenue
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2019 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 Tuition and Fees Total Adjustments ¹
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Negative Income12260540NR4,206821,9641502532481,8951,3848,334
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$ 0 to $ 9,9994111404072438,752873,6506371896876,0794,15647,814
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$ 10,000 to $ 19,9991,2172181,0259649,9222224,7677243271,67912,4462,59564,834
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$ 20,000 to $ 29,9992,0202262,02822634,4953415,1396903192,87421,9711,31159,781
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$ 30,000 to $ 39,9993,7412443,43119127,0963995,1495814273,97131,23894963,815
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$ 40,000 to $ 49,9995,0802684,26611622,8304764,9055775194,61732,287NR61,456
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$ 50,000 to $ 59,9994,3582334,2038219,7875144,6805906854,46628,4751,38354,762
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$ 60,000 to $ 74,9995,4313125,9928125,4477476,7557311,1655,43533,6602,52468,057
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$ 75,000 to $ 99,9997,3284258,2886233,6341,3019,5431,1191,9316,33032,17084177,562
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$ 100,000 to $ 199,99917,27085019,2467766,7605,10122,1752,0434,08513,75552,2056,953151,419
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$ 200,000 to $ 499,9993,88724611,558NR32,3566,24916,7258122,1563,083NRNR51,962
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$ 500,000 to $ 999,999199NR2,80406,6381,8784,9311344746270010,528
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$ 1,000,000 and over53NR1,28203,6121,0122,92862257277NR05,555
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Total51,1173,23665,070973365,53518,40993,3118,85012,78748,049252,43422,658725,879
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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 Tuition and Fees Total Adjustments ¹
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Negative Income$28,648 $843,997 $2,309,795 NR$6,111,973 $1,828,279 $13,144,353 $1,346,800 $9,237,511 $1,567,071 $2,278,713 $5,102,684 $44,569,932
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$ 0 to $ 9,999$85,104 $841,250 $1,176,584 NR$13,898,607 $452,590 $11,183,080 $191,442 $2,570,143 $2,213,898 $5,320,151 $13,643,138 $53,178,722
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$ 10,000 to $ 19,999$261,908 $1,486,826 $2,579,119 $190,013 $40,103,237 $1,203,182 $14,468,192 $181,021 $3,745,290 $5,251,841 $10,782,348 $7,831,666 $88,487,895
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$ 20,000 to $ 29,999$445,782 $1,400,705 $4,483,273 $386,883 $38,303,896 $2,425,635 $17,295,023 $206,211 $3,917,728 $10,122,086 $19,354,971 $3,399,037 $102,973,351
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$ 30,000 to $ 39,999$857,738 $1,735,396 $6,840,588 $248,551 $34,989,293 $3,126,938 $20,779,857 $211,313 $5,057,655 $14,899,092 $31,027,814 $2,371,480 $122,737,177
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$ 40,000 to $ 49,999$1,197,816 $1,675,006 $8,878,139 $162,351 $32,006,931 $4,279,522 $21,501,846 $165,056 $6,620,812 $18,276,100 $36,949,885 NR$134,252,970
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$ 50,000 to $ 59,999$1,044,369 $1,093,520 $9,652,171 $140,642 $29,527,373 $5,060,806 $24,088,182 $224,303 $8,431,394 $19,752,393 $35,458,819 $2,993,885 $138,433,086
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$ 60,000 to $ 74,999$1,348,956 $1,789,376 $14,739,698 $153,393 $41,029,214 $7,653,166 $38,332,469 $346,498 $16,465,682 $24,406,384 $41,065,519 $4,370,679 $192,802,783
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$ 75,000 to $ 99,999$1,935,326 $1,913,382 $22,660,288 $158,149 $57,866,215 $15,735,957 $63,233,965 $403,034 $32,186,205 $35,213,331 $34,501,350 $1,679,271 $269,233,539
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$ 100,000 to $ 199,999$4,684,547 $3,814,644 $66,185,336 $204,916 $142,044,951 $80,875,006 $187,683,945 $716,379 $97,909,181 $79,439,684 $61,740,391 $12,313,756 $741,693,427
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$ 200,000 to $ 499,999$973,033 $1,030,729 $53,602,113 $59,845 $108,770,402 $160,817,642 $198,107,500 $467,889 $99,072,887 $29,018,312 NRNR$654,243,428
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$ 500,000 to $ 999,999$52,822 NR$16,035,434 $0 $34,211,180 $75,110,598 $72,204,054 $110,416 $39,097,207 $6,499,727 $0 $0 $244,704,633
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$ 1,000,000 and over$13,096 NR$7,832,972 $0 $33,765,533 $54,979,702 $46,303,618 $102,597 $32,242,077 $2,964,588 NR$0 $180,601,792
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Total$12,929,145 $17,733,697 $216,975,510 $1,782,485 $612,628,802 $413,549,023 $728,326,084 $4,672,959 $356,553,772 $249,624,507 $278,485,742 $55,053,201 $2,967,912,735
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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 Tuition and Fees Total Adjustments ¹
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Negative Income$235 $14,067 $4,277 NR$1,453 $22,296 $6,693 $8,979 $36,512 $6,319 $1,202 $3,687$5,348
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$ 0 to $ 9,999$207 $6,009 $2,891 NR$359 $5,202 $3,064 $301 $13,599 $3,223 $875 $3,283$1,112
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$ 10,000 to $ 19,999$215 $6,820 $2,516 $1,979 $803 $5,420 $3,035 $250 $11,453 $3,128 $866 $3,018$1,365
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$ 20,000 to $ 29,999$221 $6,198 $2,211 $1,712 $1,110 $7,113 $3,365 $299 $12,281 $3,522 $881 $2,593$1,723
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$ 30,000 to $ 39,999$229 $7,112 $1,994 $1,301 $1,291 $7,837 $4,036 $364 $11,845 $3,752 $993 $2,499$1,923
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$ 40,000 to $ 49,999$236 $6,250 $2,081 $1,400 $1,402 $8,991 $4,384 $286 $12,757 $3,958 $1,144 NR$2,185
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$ 50,000 to $ 59,999$240 $4,693 $2,296 $1,715 $1,492 $9,846 $5,147 $380 $12,309 $4,423 $1,245 $2,165$2,528
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$ 60,000 to $ 74,999$248 $5,735 $2,460 $1,894 $1,612 $10,245 $5,675 $474 $14,134 $4,491 $1,220 $1,732$2,833
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$ 75,000 to $ 99,999$264 $4,502 $2,734 $2,551 $1,720 $12,095 $6,626 $360 $16,668 $5,563 $1,072 $1,997$3,471
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$ 100,000 to $ 199,999$271 $4,488 $3,439 $2,661 $2,128 $15,855 $8,464 $351 $23,968 $5,775 $1,183 $1,771$4,898
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$ 200,000 to $ 499,999$250 $4,190 $4,638 $4,987 $3,362 $25,735 $11,845 $576 $45,952 $9,412 NRNR$12,591
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$ 500,000 to $ 999,999$265 NR$5,719 $0 $5,154 $39,995 $14,643 $824 $82,484 $10,366 $0 $0$23,243
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$ 1,000,000 and over$247 NR$6,110 $0 $9,348 $54,328 $15,814 $1,655 $125,456 $10,702 NR$0$32,512
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Average$253 $5,480 $3,334 $1,832 $1,676 $22,465 $7,805 $528 $27,884 $5,195 $1,103 $2,430$4,089
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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 (2019 IRS Form 1040 Schedule 1, Line 22). 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 26, 2021
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Publish date: November 2022
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