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

Download Federal Individual Income Tax Returns with Zero or Negative Tax Liability 1950-2009

Federal Individual Income Tax Returns with Zero or Negative Tax Liability
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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