The Tax Foundation - Summary of Latest Federal Individual Income Tax Data

July 18, 2008

Summary of Latest Federal Individual Income Tax Data

Fiscal Fact No. 135

The latest release of Internal Revenue Service data on individual income taxes comes from calendar year 2006, a year in which the economy remained healthy and continued to grow, increasing individual income tax collections along with overall average effective tax rates.

This year's numbers show that both the income share earned by the top 1 percent of tax returns and the tax share paid by that top 1 percent have once again reached all-time highs. In 2006, the top 1 percent of tax returns paid 39.9 percent of all federal individual income taxes and earned 22.1 percent of adjusted gross income, both of which are significantly higher than 2004 when the top 1 percent earned 19 percent of adjusted gross income (AGI) and paid 36.9 percent of federal individual income taxes.

The IRS data also shows increases in individual incomes across all income groups (see Table 3). Just as the highest earners lost the biggest percentage of their incomes during the recession of 2001, so they have prospered the most as the economy continued to rebound through 2006. For example, from 2000 to 2002, the AGI of the top 1 percent of tax returns fell by over 26 percent. In that same period, the AGI of the bottom 50 percent of tax returns actually increased by 4.3 percent. However, since 2002, as the recession has ended, AGI has risen by over 81 percent for the top 1 percent (an average of over 20 percent per year) and 17 percent (an average of around 4 percent per year) for the bottom 50 percent.

In sum, between 2000 and 2006, pre-tax income for the top 1 percent of tax returns grew by 34 percent, while pre-tax income for the bottom 50 percent increased by 22 percent. All figures are nominal (not adjusted for inflation).

This pattern of income loss and growth at the top of the income spectrum is the same during every recession and recovery. The net result has also been a sharp rise in federal government tax revenue from 2003 to 2006 compared to previous years.

The IRS data below include all of the 135.7 million tax returns filed in 2006 that had a positive AGI, not just the returns from people who earned enough to owe taxes. From other IRS data, we can see that in 2006, 92.7 million of the tax returns came from people who paid taxes into the Treasury. That leaves 43 million tax returns filed by people with positive AGI who used exemptions, deductions and tax credits to completely wipe out their federal income tax liability. Not only did they get back every dollar that the federal government withheld from their paychecks during 2005, but some even received more back from the IRS. This is a result of refundable tax credits like the Earned Income Tax Credit, which are not included in the aggregate percentile data here. (For more on the limitations of the data on this page, see the notes below. For a detailed paper on the distribution of the entire U.S. fiscal system, including all federal, state and local taxes, read Who Pays Taxes and Who Receives Government Spending? An Analysis of Federal, State and Local Tax and Spending Distributions, 1991 - 2004.)

Including all tax returns that had a positive AGI, taxpayers with an AGI of $153,542 or more in 2006 constituted the nation's top 5 percent of earners. To break into the top 1 percent, a tax return had to have an AGI of $388,806 or more. These numbers are up significantly from 2003 when the equivalent thresholds were $130,080 and $295,495. Top incomes in 2006 are also continuing to surpass the peak they reached in 2000. At the height of the boom and bubble, $313,469 was the threshold to break into the top 1 percent, and then it fell to $285,424 in 2002 only to finally recover fully in 2005.

The top-earning 25 percent of taxpayers (AGI over $64,702) earned 68.2 percent of the nation's income, but they paid more than four out of every five dollars collected by the federal income tax (86.3 percent). The top 1 percent of taxpayers (AGI over $388,806) earned approximately 22.1 percent of the nation's income (as defined by AGI), yet paid 39.9 percent of all federal income taxes. That means the top 1 percent of tax returns paid about the same amount of federal individual income taxes as the bottom 95 percent of tax returns.

Average tax rates increased once again in 2006 as the economy continued to grow, even though there were no significant pieces of tax legislation enacted in 2006. Overall, the average tax rate for returns with a positive liability went from 12.1 percent to 12.45 percent from 2004 to 2005 and then up to 12.60 percent for 2006. (This does not include any refundable credits.)

The 2003 tax cut was the second in three years, and although tax rates are lower, the federal income tax still remains highly progressive. The average tax rate in 2006 ranges from 3.0 percent of income for the bottom half of tax returns to 22.8 percent for the top 1 percent.

Table 1
Summary of Federal Individual Income Tax Data, 2006
(Updated July 2008)

	Number of Returns with Positive AGI	AGI ($ millions)	Income Taxes Paid ($ millions)	Group's Share of Total AGI	Group's Share of Income Taxes	Income Split Point	Average Tax Rate
All Taxpayers	135,719,160	$8,122,040	$1,023,739	100%	100%	-	12.60%
Top 1%	1,357,192	$1,791,886	$408,369	22.06%	39.89%	> $388,806	22.79%
Top 2-5%	5,428,766	$1,185,828	$207,311	14.60%	20.25%		17.48%
Top 5%	6,785,958	$2,977,714	$615,680	36.66%	60.14%	> $153,542	20.68%
Top 6-10%	6,785,958	$865,430	$109,060	10.66%	10.65%		12.60%
Top 10%	13,571,916	$3,843,144	$724,740	47.32%	70.79%	> $108,904	18.86%
Top 11-25%	20,357,874	$1,692,686	$158,413	20.84%	15.47%		9.36%
Top 25%	33,929,790	$5,535,830	$883,153	68.16%	86.27%	> $64,702	15.95%
Top 26-50%	33,929,790	$1,569,769	$110,023	19.33%	10.75%		7.01%
Top 50%	67,859,580	$7,105,599	$993,176	87.49%	97.01%	> $31,987	13.98%
Bottom 50%	67,859,580	$1,016,441	$30,563	12.51%	2.99%	< $31,987	3.01%

Source: Internal Revenue Service, http://www.irs.gov/taxstats/indtaxstats/article/0,,id=133521,00.html ("Individual Income Tax Returns with Positive Adjusted Gross Income (AGI) Returns Classified by Tax Percentile - Early Release")

Table 2
Number of Federal Individual Income Tax Returns Filed with Positive AGI 1980-2006
(In thousands)

Year	Total	Top 1%	Top 2-5%	Top 5%	Top 6-10%	Top 10%	Top 11-25%	Top 25%	Top 26-50%	Top 50%	Bottom 50%
1980	93,239	932	3,730	4,662	4,662	9,324	13,986	23,310	23,310	46,619	46,619
1981	94,587	946	3,783	4,729	4,729	9,459	14,188	23,647	23,647	47,293	47,293
1982	94,426	944	3,777	4,721	4,721	9,443	14,164	23,607	23,607	47,213	47,213
1983	95,331	953	3,813	4,767	4,767	9,533	14,300	23,833	23,833	47,665	47,665
1984	98,436	984	3,937	4,922	4,922	9,844	14,765	24,609	24,609	49,218	49,219
1985	100,625	1,006	4,025	5,031	5,031	10,063	15,094	25,156	25,156	50,313	50,313
1986	102,088	1,021	4,084	5,104	5,104	10,209	15,313	25,522	25,522	51,044	51,044
1987	106,155	1,062	4,246	5,308	5,308	10,615	15,923	26,539	26,539	53,077	53,077
1988	108,873	1,089	4,355	5,444	5,444	10,887	16,331	27,218	27,218	54,436	54,436
1989	111,313	1,113	4,453	5,566	5,566	11,131	16,697	27,828	27,828	55,656	55,656
1990	112,812	1,128	4,512	5,641	5,641	11,281	16,922	28,203	28,203	56,406	56,406
1991	113,804	1,138	4,552	5,690	5,690	11,380	17,071	28,451	28,451	56,902	56,902
1992	112,653	1,127	4,506	5,633	5,633	11,265	16,898	28,163	28,163	56,326	56,326
1993	113,681	1,137	4,547	5,684	5,684	11,368	17,052	28,420	28,420	56,841	56,841
1994	114,990	1,150	4,600	5,749	5,749	11,499	17,248	28,747	28,747	57,495	57,495
1995	117,274	1,173	4,691	5,864	5,864	11,727	17,591	29,319	29,319	58,637	58,637
1996	119,442	1,194	4,778	5,972	5,972	11,944	17,916	29,860	29,860	59,721	59,721
1997	121,503	1,215	4,860	6,075	6,075	12,150	18,225	30,376	30,376	60,752	60,752
1998	123,776	1,238	4,951	6,189	6,189	12,378	18,566	30,944	30,944	61,888	61,888
1999	126,009	1,260	5,040	6,300	6,300	12,601	18,901	31,502	31,502	63,004	63,004
2000	128,227	1,282	5,129	6,411	6,411	12,823	19,234	32,057	32,057	64,114	64,114
2001	128,817	1,288	5,153	6,441	6,441	12,882	19,323	32,204	32,204	64,409	64,409
2002	128,324	1,283	5,133	6,416	6,416	12,832	19,249	32,081	32,081	64,162	64,162
2003	128,610	1,286	5,144	6,430	6,430	12,861	19,291	32,152	32,152	64,305	64,305
2004	130,371	1,304	5,215	6,519	6,519	13,037	19,556	32,593	32,593	65,186	65,186
2005	132,612	1,326	5,304	6,631	6,631	13,261	19,892	33,153	33,153	66,306	66,306
2006	135,719	1,357	5,429	6,786	6,786	13,572	20,358	33,930	33,930	67,860	67,860

Source: Internal Revenue Service

Table 3
Adjusted Gross Income of Taxpayers in Various Income Brackets, 1980-2006
($ Billions)

Year	Total	Top 1%	Top 2-5%	Top 5%	Top 6-10%	Top 10%	Top 11-25%	Top 25%	Top 26-50%	Top 50%	Bottom 50%
1980	$1,627	$138	$204	$342	$181	$523	$400	$922	$417	$1,339	$288
1981	$1,791	$149	$223	$372	$201	$573	$442	$1,015	$458	$1,473	$318
1982	$1,876	$167	$231	$398	$207	$605	$460	$1,065	$478	$1,544	$332
1983	$1,970	$183	$245	$428	$217	$646	$481	$1,127	$498	$1,625	$344
1984	$2,173	$210	$272	$482	$240	$723	$528	$1,251	$543	$1,794	$379
1985	$2,344	$235	$296	$531	$260	$791	$567	$1,359	$580	$1,939	$405
1986	$2,524	$285	$323	$608	$278	$887	$604	$1,490	$613	$2,104	$421
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
1987	$2,814	$347	$376	$722	$316	$1,038	$671	$1,709	$664	$2,374	$440
1988	$3,124	$474	$417	$891	$342	$1,233	$718	$1,951	$707	$2,658	$466
1989	$3,299	$468	$450	$918	$368	$1,287	$768	$2,054	$751	$2,805	$494
1990	$3,451	$483	$470	$953	$385	$1,338	$806	$2,144	$788	$2,933	$519
1991	$3,516	$457	$487	$943	$400	$1,343	$832	$2,175	$809	$2,984	$532
1992	$3,681	$524	$508	$1,031	$413	$1,444	$856	$2,299	$832	$3,131	$549
1993	$3,776	$521	$528	$1,048	$426	$1,474	$883	$2,358	$854	$3,212	$563
1994	$3,961	$547	$556	$1,103	$449	$1,552	$929	$2,481	$890	$3,371	$590
1995	$4,245	$620	$603	$1,223	$482	$1,705	$985	$2,690	$938	$3,628	$617
1996	$4,591	$737	$657	$1,394	$515	$1,909	$1,043	$2,953	$992	$3,944	$646
1997	$5,023	$873	$724	$1,597	$554	$2,151	$1,116	$3,268	$1,060	$4,328	$695
1998	$5,469	$1,010	$786	$1,797	$597	$2,394	$1,196	$3,590	$1,132	$4,721	$748
1999	$5,909	$1,153	$859	$2,012	$641	$2,653	$1,274	$3,927	$1,199	$5,126	$783
2000	$6,424	$1,337	$931	$2,267	$688	$2,955	$1,358	$4,314	$1,276	$5,590	$834
2001	$6,241	$1,097	$899	$1,996	$694	$2,691	$1,380	$4,071	$1,308	$5,379	$862
2002	$6,114	$986	$882	$1,868	$686	$2,553	$1,382	$3,936	$1,309	$5,244	$870
2003	$6,288	$1,055	$906	$1,961	$703	$2,663	$1,415	$4,078	1,330	$5,408	$880
2004	$6,875	$1,306	$993	$2,300	$750	$3,049	$1,497	$4,546	$1,406	$5,953	$922
2005	$7,508	$1,592	$1,092	$2,684	$803	$3,487	$1,582	$5,069	$1,475	$6,545	$963
2006	$8,122	$1,792	$1,186	$2,978	$865	$3,843	$1,693	$5,536	$1,570	$7,106	$1,016

Source: Internal Revenue Service

Table 4
Total Income Tax after Credits, 1980-2006
($ Billions)

Year	Total	Top 1%	Top 2-5%	Top 5%	Top 6-10%	Top 10%	Top 11-25%	Top 25%	Top 26-50%	Top 50%	Bottom 50%
1980	249	$47	$44	$92	$31	$123	$59	$182	$50	$232	$18
1981	$282	$50	$49	$99	$36	$135	$69	$204	$57	$261	$21
1982	$276	$53	$47	$100	$34	$134	$66	$200	$56	$256	$20
1983	$272	$55	$46	$101	$34	$135	$64	$199	$54	$252	$19
1984	$297	$63	$50	$113	$37	$150	$68	$219	$57	$276	$22
1985	$322	$70	$55	$125	$41	$166	$73	$238	$60	$299	$23
1986	$367	$94	$62	$156	$44	$201	$78	$279	$64	$343	$24
1987	$369	$92	$68	$160	$46	$205	$79	$284	$63	$347	$22
1988	$413	$114	$74	$188	$48	$236	$85	$321	$68	$389	$24
1989	$433	$109	$81	$190	$51	$241	$93	$334	$73	$408	$25
1990	$447	$112	$83	$195	$52	$248	$97	$344	$77	$421	$26
1991	$448	$111	$83	$194	$56	$250	$96	$347	$77	$424	$25
1992	$476	$131	$87	$218	$58	$276	$97	$374	$78	$452	$24
1993	$503	$146	$92	$238	$60	$298	$101	$399	$80	$479	$24
1994	$535	$154	$100	$254	$64	$318	$108	$425	$84	$509	$25
1995	$588	$178	$110	$288	$70	$357	$115	$473	$88	$561	$27
1996	$658	$213	$123	$335	$76	$411	$124	$535	$95	$630	$28
1997	$727	$241	$136	$377	$82	$460	$134	$594	$102	$696	$31
1998	$788	$274	$150	$425	$88	$513	$139	$652	$103	$755	$33
1999	$877	$317	$169	$486	$97	$583	$150	$733	$109	$842	$35
2000	$981	$367	$187	$554	$106	$660	$164	$824	$118	$942	$38
2001	$888	$301	$172	$473	$103	$576	$160	$736	$117	$853	$35
2002	$797	$269	$160	$429	$95	$524	$145	$669	$100	$769	$28
2003	$748	$256	$150	$407	$86	$492	$135	$627	$95	$722	$26
2004	$832	$307	$168	$475	$92	$567	$139	$706	$99	$804	$27
2005	$935	$368	$190	$558	$99	$657	$147	$804	$102	$906	$29
2006	$1,024	$408	$207	$616	$109	$725	$158	$883	$110	$993	$31

Source: Internal Revenue Service

Table 5
Adjusted Gross Income Shares, 1980-2006
(Percent of total AGI earned by each group)

Year	Total	Top 1%	Top 2-5%	Top 5%	Top 6-10%	Top 10%	Top 11-25%	Top 25%	Top 26-50%	Top 50%	Bottom 50%
1980	100%	8.46%	12.55%	21.01%	11.12%	32.13%	24.57%	56.70%	25.62%	82.32%	17.6800%
1981	100%	8.30%	12.48%	20.78%	11.20%	31.98%	24.69%	56.67%	25.58%	82.25%	17.7500%
1982	100%	8.91%	12.32%	21.23%	11.03%	32.26%	24.53%	56.79%	25.50%	82.29%	17.7100%
1983	100%	9.29%	12.45%	21.74%	11.04%	32.78%	24.44%	57.22%	25.30%	82.52%	17.4800%
1984	100%	9.66%	12.53%	22.19%	11.06%	33.25%	24.31%	57.56%	25.00%	82.56%	17.4400%
1985	100%	10.03%	12.64%	22.67%	11.10%	33.77%	24.20%	57.97%	24.77%	82.74%	17.2600%
1986	100%	11.30%	12.81%	24.11%	11.01%	35.12%	23.92%	59.04%	24.30%	83.34%	16.6600%
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
1987	100%	12.32%	13.35%	25.67%	11.23%	36.90%	23.85%	60.75%	23.62%	84.37%	15.6300%
1988	100%	15.16%	13.35%	28.51%	10.94%	39.45%	22.99%	62.44%	22.63%	85.07%	14.9300%
1989	100%	14.19%	13.65%	27.84%	11.16%	39.00%	23.28%	62.28%	22.76%	85.04%	14.9600%
1990	100%	14.00%	13.62%	27.62%	11.15%	38.77%	23.36%	62.13%	22.84%	84.97%	15.0300%
1991	100%	12.99%	13.84%	26.83%	11.37%	38.20%	23.65%	61.85%	23.02%	84.87%	15.1300%
1992	100%	14.23%	13.78%	28.01%	11.22%	39.23%	23.24%	62.47%	22.61%	85.08%	14.9200%
1993	100%	13.79%	13.97%	27.76%	11.29%	39.05%	23.40%	62.45%	22.63%	85.08%	14.9200%
1994	100%	13.80%	14.05%	27.85%	11.34%	39.19%	23.45%	62.64%	22.47%	85.11%	14.8900%
1995	100%	14.60%	14.21%	28.81%	11.35%	40.16%	23.21%	63.37%	22.09%	85.46%	14.5400%
1996	100%	16.04%	14.32%	30.36%	11.23%	41.59%	22.73%	64.32%	21.60%	85.92%	14.0800%
1997	100%	17.38%	14.41%	31.79%	11.04%	42.83%	22.22%	65.05%	21.11%	86.16%	13.8400%
1998	100%	18.47%	14.38%	32.85%	10.92%	43.77%	21.86%	65.63%	20.70%	86.33%	13.6700%
1999	100%	19.51%	14.53%	34.04%	10.85%	44.89%	21.57%	66.46%	20.29%	86.75%	13.2500%
2000	100%	20.81%	14.49%	35.30%	10.71%	46.01%	21.14%	67.15%	19.86%	87.01%	12.9900%
2001	100%	17.53%	14.46%	31.99%	11.12%	43.11%	22.12%	65.23%	20.96%	86.19%	13.8100%
2002	100%	16.12%	14.43%	30.55%	11.22%	41.77%	22.60%	64.37%	21.40%	85.77%	14.2300%
2003	100%	16.77%	14.41%	31.18%	11.18%	42.36%	22.50%	64.86%	21.15%	86.01%	13.9900%
2004	100%	19.00%	14.45%	33.45%	10.90%	44.35%	21.78%	66.13%	20.46%	86.58%	13.4156%
2005	100%	21.20%	14.55%	35.75%	10.70%	46.44%	21.08%	67.52%	19.65%	87.17%	12.8282%
2006	100%	22.06%	14.60%	36.66%	10.66%	47.32%	20.84%	68.16%	19.33%	87.49%	12.51%

Source: Internal Revenue Service

Table 6
Total Income Tax Shares, 1980-2006
(Percent of federal income tax paid by each group)

Year	Total	Top 1%	Top 2-5%	Top 5%	Top 6-10%	Top 10%	Top 11-25%	Top 25%	Top 26-50%	Top 50%	Bottom 50%
1980	100%	19.05%	17.79%	36.84%	12.44%	49.28%	23.74%	73.02%	19.93%	92.95%	7.0500%
1981	100%	17.58%	17.48%	35.06%	12.90%	47.96%	24.33%	72.29%	20.26%	92.55%	7.4500%
1982	100%	19.03%	17.10%	36.13%	12.46%	48.59%	23.91%	72.50%	20.15%	92.65%	7.3500%
1983	100%	20.32%	16.94%	37.26%	12.45%	49.71%	23.39%	73.10%	19.73%	92.83%	7.1700%
1984	100%	21.12%	16.86%	37.98%	12.58%	50.56%	22.93%	73.49%	19.16%	92.65%	7.3500%
1985	100%	21.81%	16.97%	38.78%	12.68%	51.46%	22.60%	74.06%	18.77%	92.83%	7.1700%
1986	100%	25.75%	16.82%	42.57%	12.12%	54.69%	21.33%	76.02%	17.52%	93.54%	6.4600%
1987	100%	24.81%	18.45%	43.26%	12.35%	55.61%	21.31%	76.92%	17.01%	93.93%	6.0700%
1988	100%	27.58%	18.04%	45.62%	11.66%	57.28%	20.56%	77.84%	16.44%	94.28%	5.7200%
1989	100%	25.24%	18.70%	43.94%	11.84%	55.78%	21.44%	77.22%	16.95%	94.17%	5.8300%
1990	100%	25.13%	18.51%	43.64%	11.72%	55.36%	21.66%	77.02%	17.17%	94.19%	5.8100%
1991	100%	24.82%	18.56%	43.38%	12.44%	55.82%	21.47%	77.29%	17.23%	94.52%	5.4800%
1992	100%	27.54%	18.34%	45.88%	12.13%	58.01%	20.47%	78.48%	16.46%	94.94%	5.0600%
1993	100%	29.01%	18.35%	47.36%	11.88%	59.24%	20.03%	79.27%	15.92%	95.19%	4.8100%
1994	100%	28.86%	18.66%	47.52%	11.93%	59.45%	20.10%	79.55%	15.68%	95.23%	4.7700%
1995	100%	30.26%	18.65%	48.91%	11.84%	60.75%	19.61%	80.36%	15.03%	95.39%	4.6100%
1996	100%	32.31%	18.66%	50.97%	11.54%	62.51%	18.81%	81.32%	14.36%	95.68%	4.3200%
1997	100%	33.17%	18.70%	51.87%	11.33%	63.20%	18.47%	81.67%	14.05%	95.72%	4.2800%
1998	100%	34.75%	19.09%	53.84%	11.20%	65.04%	17.65%	82.69%	13.10%	95.79%	4.2100%
1999	100%	36.18%	19.27%	55.45%	11.00%	66.45%	17.09%	83.54%	12.46%	96.00%	4.0000%
2000	100%	37.42%	19.05%	56.47%	10.86%	67.33%	16.68%	84.01%	12.08%	96.09%	3.9100%
2001	100%	33.89%	19.36%	53.25%	11.64%	64.89%	18.01%	82.90%	13.13%	96.03%	3.9700%
2002	100%	33.71%	20.09%	53.80%	11.93%	65.73%	18.17%	83.90%	12.60%	96.50%	3.5000%
2003	100%	34.27%	20.09%	54.36%	11.48%	65.84%	18.04%	83.88%	12.66%	96.54%	3.4600%
2004	100%	36.89%	20.23%	57.13%	11.07%	68.19%	16.67%	84.86%	11.85%	96.70%	3.2960%
2005	100%	39.38%	20.29%	59.67%	10.63%	70.30%	15.69%	85.99%	10.94%	96.93%	3.0678%
2006	100%	39.89%	20.25%	60.14%	10.65%	70.79%	15.47%	86.27%	10.75%	97.01%	2.99%

Source: Internal Revenue Service

Table 7
Dollar Cut-Off, 1980-2006
(Minimum AGI for tax return to fall into various percentiles)

Year	Total	Top 1%	Top 5%	Top 10%	Top 25%	Top 50%
1980	0	$80,580	$43,792	$35,070	$23,606	$12,936
1981	0	$85,428	$47,845	$38,283	$25,655	$14,000
1982	0	$89,388	$49,284	$39,676	$27,027	$14,539
1983	0	$93,512	$51,553	$41,222	$27,827	$15,044
1984	0	$100,889	$55,423	$43,956	$29,360	$15,998
1985	0	$108,134	$58,883	$46,322	$30,928	$16,688
1986	0	$118,818	$62,377	$48,656	$32,242	$17,302
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
1987	0	$139,289	$68,414	$52,921	$33,983	$17,768
1988	0	$157,136	$72,735	$55,437	$35,398	$18,367
1989	0	$163,869	$76,933	$58,263	$36,839	$18,993
1990	0	$167,421	$79,064	$60,287	$38,080	$19,767
1991	0	$170,139	$81,720	$61,944	$38,929	$20,097
1992	0	$181,904	$85,103	$64,457	$40,378	$20,803
1993	0	$185,715	$87,386	$66,077	$41,210	$21,179
1994	0	$195,726	$91,226	$68,753	$42,742	$21,802
1995	0	$209,406	$96,221