Federal Individual Income Tax Returns with Zero or Negative Tax Liability, 1916 - 2010

October 18, 2011

Federal Individual Income Tax Returns with Zero or Negative Tax Liability

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Year Number of Returns Filed Taxable Returns Returns with Zero or Negative Tax Liability Percentage of Returns with Zero or Negative Tax Liability
1916 437,036 362,940 74,096 17.0%
1917 3,472,890 2,707,834 765,056 22.0%
1918 4,425,114 3,392,863 1,032,251 23.3%
1919 5,332,760 4,231,181 1,101,579 20.7%
1920 7,259,944 5,518,310 1,741,634 24.0%
1921 6,662,176 3,589,985 3,072,191 46.1%
1922 6,787,481 3,681,249 3,106,232 45.8%
1923 7,689,321 4,261,121 3,428,200 44.6%
1924 7,369,788 4,489,698 2,880,090 39.1%
1925 4,171,051 2,501,166 1,669,885 40.0%
1926 4,138,092 2,470,990 1,667,102 40.3%
1927 4,101,547 2,440,941 1,660,606 40.5%
1928 4,070,851 2,523,063 1,547,788 38.0%
1929 4,044,327 2,458,049 1,586,278 39.2%
1930 3,707,509 2,037,645 1,669,864 45.0%
1931 3,225,924 1,525,546 1,700,378 52.7%
1932 3,877,430 1,936,095 1,941,335 50.1%
1933 3,723,558 1,747,740 1,975,818 53.1%
1934 4,094,420 1,795,920 2,298,500 56.1%
1935 4,575,012 2,110,890 2,464,122 53.9%
1936 5,413,499 2,861,108 2,552,391 47.1%
1937 6,350,148 3,371,443 2,978,705 46.9%
1938 6,251,009 2,995,664 3,255,345 52.1%
1939 7,715,660 3,959,297 4,041,758 52.4%
1940 14,710,725 7,437,261 7,273,464 49.4%
1941 25,964,801 17,757,092 8,207,709 31.6%
1942 36,700,729 27,718,534 8,819,059 24.0%
1943 43,819,194 40,318,602 3,283,854 7.5%
1944 47,111,495 42,354,468 4,757,027 10.1%
1945 49,932,783 42,650,502 7,282,281 14.6%
1946 52,816,547 37,915,696 14,900,851 28.2%
1947 55,099,008 41,578,524 13,520,484 24.5%
1948 52,072,006 36,411,248 15,660,758 30.1%
1949 51,814,124 35,628,295 16,185,829 31.2%
1950 53,060,098 38,186,682 14,873,416 28.0%
1951 55,447,009 42,648,610 12,798,399 23.1%
1952 56,528,817 43,876,273 12,652,544 22.4%
1953 57,838,184 45,223,151 12,615,033 21.8%
1954 56,747,008 42,633,060 14,113,948 24.9%
1955 58,250,188 44,689,065 13,561,123 23.3%
1956 59,197,004 46,258,646 12,938,358 21.9%
1957 59,825,121 46,865,315 12,959,806 21.7%
1958 59,085,182 45,652,134 13,433,048 22.7%
1959 60,271,297 47,496,913 12,774,384 21.2%
1960 61,027,931 48,060,985 12,966,946 21.2%
1961 61,499,420 48,582,765 12,916,655 21.0%
1962 62,712,386 50,092,363 12,620,023 20.1%
1963 63,943,236 51,323,221 12,620,015 19.7%
1964 65,375,601 51,306,338 14,069,263 21.5%
1965 67,596,300 53,700,794 13,895,506 20.6%
1966 70,160,425 56,709,076 13,451,349 19.2%
1967 71,651,909 58,672,938 12,978,971 18.1%
1968 73,728,708 61,288,708 12,440,000 16.9%
1969 75,834,388 63,721,394 12,112,994 16.0%
1970 74,279,831 59,317,371 14,962,460 20.1%
1971 74,576,407 59,916,372 14,660,035 19.7%
1972 77,572,720 60,869,007 16,703,713 21.5%
1973 80,692,587 64,267,162 16,425,425 20.4%
1974 83,340,190 67,334,767 16,005,423 19.2%
1975 82,229,332 61,490,737 20,738,595 25.2%
1976 84,670,389 64,421,367 20,249,022 23.9%
1977 86,634,640 64,381,138 22,253,502 25.7%
1978 89,771,551 68,688,305 21,083,246 23.5%
1979 92,964,302 71,964,983 20,999,319 22.6%
1980 93,902,469 73,906,244 19,996,225 21.3%
1981 95,396,123 76,724,724 18,671,399 19.6%
1982 95,337,432 77,035,300 18,302,132 19.2%
1983 96,321,310 78,016,323 18,304,987 19.0%
1984 99,438,708 81,639,509 17,799,199 17.9%
1985 101,660,287 82,846,420 18,813,867 18.5%
1986 103,045,170 83,967,413 19,077,757 18.5%
1987 106,996,270 86,723,796 20,272,474 18.9%
1988 109,708,280 87,135,332 22,572,948 20.6%
1989 112,135,673 89,178,355 22,957,318 20.5%
1990 113,717,138 89,862,434 23,854,704 21.0%
1991 114,730,123 88,733,587 25,996,536 22.7%
1992 113,604,503 86,731,946 26,872,557 23.7%
1993 114,601,819 86,435,367 28,166,452 24.6%
1994 115,943,131 87,619,446 28,323,685 24.4%
1995 118,218,327 89,252,989 28,965,338 24.5%
1996 120,351,208 90,929,350 29,421,858 24.4%
1997 122,421,991 93,471,200 28,950,791 23.6%
1998 124,770,662 93,047,898 31,722,764 25.4%
1999 127,075,145 94,546,080 32,529,065 25.6%
2000 129,373,500 96,817,603 32,555,897 25.2%
2001 130,255,237 94,763,530 35,491,707 27.2%
2002 130,076,443 90,963,896 39,112,547 30.1%
2003 130,423,626 88,921,904 41,501,722 31.8%
2004 132,226,042 89,101,934 43,124,108 32.6%
2005 134,372,678 90,570,564 43,802,114 32.6%
2006 138,394,754 92,713,707 45,681,047 33.0%
2007 143,030,461 96,272,958 46,655,760 32.6%
2008 142,450,569 90,718,339 51,790,465 36.4%
2009 140,494,127 81,890,189 58,603,938 41.7%
2010 142,892,051 84,475,933 58,416,118 40.9%

 

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