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Colorado Department of Revenue
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2017 Individual Statistics of Income
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Table 16. 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 Deduction Domestic Production Total Adjustments 1
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Negative Income108295501414,247552,1501713302151,7671,2923058,452
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$ 0 to $ 9,9993506843143438,4661143,8056422598136,7134,10323848,605
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$ 10,000 to $ 19,9991,3411171,13995249,5312595,3806704482,10414,5801,55230266,774
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$ 20,000 to $ 29,9992,0901312,3261,16533,2584026,0855914913,17224,94796135862,334
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$ 30,000 to $ 39,9994,3511393,5261,25426,0714705,8775656474,48532,48477741665,219
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$ 40,000 to $ 49,9994,9001334,2681,08822,2075735,7655087724,81931,15667452360,584
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$ 50,000 to $ 59,9994,2521404,28088418,8995745,3315009814,73626,8611,29552453,157
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$ 60,000 to $ 74,9995,3021945,7861,14224,4948767,3106361,5235,82231,1491,79291965,253
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$ 75,000 to $ 99,9998,0162728,4371,26533,2551,53510,7469522,4467,52131,1519771,56278,259
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$ 100,000 to $ 199,99916,24651118,2011,78061,9235,69323,5401,6354,55814,84649,9176,9384,717146,647
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$ 200,000 to $ 499,9993,11715810,40252028,2146,25216,6055802,1372,989NR04,75147,548
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$ 500,000 to $ 999,999157NR2,426525,8491,7814,494106477558NR01,7379,765
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$ 1,000,000 and over51NR1,065213,1528382,58453230260001,5825,389
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Total50,2811,90062,83710,698349,56619,42299,6727,60915,29952,340250,73120,36117,934717,986
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II. Adjustments to Income (Dollar Amounts in Thousands)
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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 Deduction Domestic Production Total Adjustments 1
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Negative Income$26 $478 $2,354 $472 $5,627 $519 $12,826 $66 $8,928 $1,224 $2,028 $4,616 $12,550 $52,168
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$ 0 to $ 9,999$77 $211 $1,308 $983 $14,304 $1,176 $12,000 $105 $3,214 $2,537 $5,795 $13,356 $421 $56,018
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$ 10,000 to $ 19,999$301 $426 $2,762 $2,064 $39,398 $1,417 $16,873 $104 $5,727 $6,839 $12,395 $4,493 $504 $94,239
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$ 20,000 to $ 29,999$489 $444 $5,120 $2,639 $36,153 $2,528 $21,147 $79 $5,734 $11,048 $22,156 $2,274 $931 $111,143
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$ 30,000 to $ 39,999$1,053 $477 $7,088 $2,636 $33,040 $3,671 $23,589 $114 $7,118 $16,966 $32,868 $1,793 $889 $131,577
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$ 40,000 to $ 49,999$1,163 $296 $9,325 $2,205 $30,700 $5,059 $26,341 $134 $8,391 $20,071 $35,375 $1,521 $1,686 $142,573
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$ 50,000 to $ 59,999$1,030 $400 $9,941 $1,977 $26,726 $5,540 $27,031 $177 $11,607 $20,855 $33,057 $2,942 $1,752 $143,904
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$ 60,000 to $ 74,999$1,332 $713 $14,861 $2,919 $37,496 $10,014 $41,598 $132 $21,218 $26,544 $33,253 $3,204 $2,982 $196,869
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$ 75,000 to $ 99,999$2,130 $811 $24,170 $3,638 $54,850 $18,269 $69,867 $136 $39,843 $39,970 $35,629 $1,826 $5,058 $297,065
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$ 100,000 to $ 199,999$4,309 $1,351 $64,728 $6,843 $129,582 $88,608 $191,538 $385 $100,787 $83,244 $56,796 $12,928 $24,174 $767,238
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$ 200,000 to $ 499,999$778 $620 $49,520 $2,856 $96,253 $160,690 $185,156 $211 $91,007 $27,973 NR$0 $54,386 $670,579
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$ 500,000 to $ 999,999$38 NR$13,743 $449 $30,420 $69,417 $60,696 $44 $38,194 $5,708 NR$0 $47,804 $267,056
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$ 1,000,000 and over$12 NR$6,260 $181 $28,672 $40,243 $37,418 $63 $24,759 $2,659 $0 $0 $145,273 $298,564
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Total 2$12,738 $6,259 $211,181 $29,860 $563,221 $407,152 $726,079 $1,751 $366,527 $265,638 $269,358 $48,955 $298,410 $3,228,993
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III. Average Adjustments Per Return (Not in Thousands)
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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 Deduction Domestic Production Total Adjustments 1
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Negative Income$243$16,493$4,280$3,345$1,325$9,429$5,966$388$27,055$5,694$1,148$3,573$41,148$6,172
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$ 0 to $ 9,999$219$3,106$3,035$2,266$372$10,312$3,154$163$12,409$3,120$863$3,255$1,769$1,153
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$ 10,000 to $ 19,999$224$3,645$2,425$2,168$795$5,472$3,136$155$12,783$3,250$850$2,895$1,669$1,411
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$ 20,000 to $ 29,999$234$3,393$2,201$2,265$1,087$6,289$3,475$135$11,678$3,483$888$2,367$2,599$1,783
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$ 30,000 to $ 39,999$242$3,432$2,010$2,102$1,267$7,810$4,014$202$11,001$3,783$1,012$2,308$2,137$2,017
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$ 40,000 to $ 49,999$237$2,223$2,185$2,026$1,382$8,829$4,569$264$10,870$4,165$1,135$2,257$3,224$2,353
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$ 50,000 to $ 59,999$242$2,859$2,323$2,236$1,414$9,652$5,070$354$11,832$4,403$1,231$2,272$3,343$2,707
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$ 60,000 to $ 74,999$251$3,676$2,568$2,556$1,531$11,432$5,691$207$13,932$4,559$1,068$1,788$3,245$3,017
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$ 75,000 to $ 99,999$266$2,982$2,865$2,876$1,649$11,902$6,502$143$16,289$5,314$1,144$1,869$3,238$3,796
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$ 100,000 to $ 199,999$265$2,644$3,556$3,844$2,093$15,564$8,137$235$22,112$5,607$1,138$1,863$5,125$5,232
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$ 200,000 to $ 499,999$250$3,924$4,761$5,491$3,412$25,702$11,151$363$42,586$9,359NR$0$11,447$14,103
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$ 500,000 to $ 999,999$244NR$5,665$8,626$5,201$38,977$13,506$419$80,072$10,229NR$0$27,521$27,348
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$ 1,000,000 and over$235NR$5,878$8,601$9,097$48,022$14,481$1,186$107,649$10,226$0$0$91,829$55,403
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Average$253$3,294$3,361$2,791$1,611$20,963$7,285$230$23,958$5,075$1,074$2,404$16,639$4,497
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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 (2017 IRS Form 1040, 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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2 Figures in this table might not sum to total due to rounding.
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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 22, 2019
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Publish date: December 2020
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