Detailed TablesTwo items noted in each table in this workbook can help explain their parameters:

(1) the letter designation (e.g., Table A); and

(2) the group of taxpayers (e.g., All 2006 returns).

There are 12 different types of primary tables (Tables A through L) and seven secondary tables (Tables D.1, E.1, F.1, I.1, J.1, K.1, and L.1). Each secondary table provides additional detail for the corresponding primary table.

Tables that have the same letter designation contain the same type of information, except for different groups of taxpayers. For example, Table A is a summary of total income and tax, so there is a “Table A” for both full-year resident returns and part-year resident returns, as well as other groups of taxpayers. The list below shows the categories used in each table.

Table A: Total AGI, deductions, credits, and net tax.

Table B: Average AGI, deductions, credits, and net tax.

Table C: Number of filers for each filing status, itemized returns, and form used.

Table D: Total for each component of income (e.g., wages) and federal adjustment.

Table D.1: Average amounts and number of claimants for each component of income (e.g., wages) and federal adjustment.

Table E: Total for each federal adjustment (i.e., above-the-line deduction).

Table E.1: Average amounts and number of claimants for each federal adjustment (i.e., above-the-line deduction).

Table F: Total for each Oregon addition and subtraction.

Table F.1: Average amounts and number of claimants for each Oregon addition and subtraction.

Table G: Number of filers who claimed the Oregon standard deduction and the additional deduction for the elderly or blind.

Table H: Number of filers who itemized their federal and Oregon deductions, including the special medical deduction for the elderly.

Table I: Total for each Oregon credit.

Table I.1: Average amounts and number of claimants for each Oregon credit.

Table J: Number of personal, severely disabled, and disabled child exemptions.

Table J.1: Number of personal exemption credits.

Table K: Total amounts of withholding, estimated payments, tax paid with returns, refunds, and donations to charities.

Table K.1: Average amounts and number of returns with withholding, estimated payments, tax paid with returns, refunds, and donations to charities.

Table L: Total amounts of federal taxes and credits.

Quintile Groups for Selected Groups of Full-Year Resident Returns

The following tables contain full-year resident returns with breakdowns by tax status (taxable or nontaxable), standard or itemized deductions, filing status (single, joint, head of household, or married filing separately), family size, and age.

Quintile Group AGI Range

First 20% Less than $11,690

Second 20% $11,690 - $24,650

Middle 20% $24,650 - $43,170

Fourth 20% $43,170 - $74,170

Next 15% $74,170 - $143,800

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2006 Full-year standard deduction returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 8,237 9,901 -186,629 2,402 76 1,345 19,433 269 21 40 18 0-5 110,142 78,490 294,982 1,241 884 4,130 216,616 109,823 5,579 3,358 2,961

5-10 109,804 123,888 813,166 837 7,233 13,514 245,712 550,217 32,202 17,670 17,391 10-15 96,009 147,525 1,198,027 685 24,275 33,097 232,784 912,917 61,099 27,902 37,104 15-20 91,046 159,426 1,589,020 728 49,425 52,202 226,934 1,267,182 90,930 32,609 61,550 20-25 77,814 144,380 1,744,861 974 75,829 51,954 196,109 1,426,739 107,900 30,010 80,231 25-30 62,759 120,812 1,719,944 712 91,656 52,301 161,076 1,419,301 110,919 24,350 87,721 30-35 48,901 96,223 1,584,231 556 97,949 48,900 127,549 1,313,247 104,960 18,071 87,300 35-40 37,313 76,309 1,394,972 665 94,426 47,415 100,838 1,155,319 93,632 13,602 80,153 40-45 27,966 59,131 1,184,943 617 87,406 42,711 78,381 978,938 80,098 10,292 69,837 45-50 20,896 45,861 989,664 628 72,271 39,274 61,025 819,117 67,526 7,940 59,601 50-60 28,285 64,769 1,543,575 979 112,329 74,927 87,736 1,271,898 105,714 10,970 94,751 60-70 16,727 40,027 1,080,275 816 74,591 56,326 54,938 896,383 75,226 6,766 68,462 70-80 9,867 24,046 735,121 650 46,954 40,580 33,541 615,320 52,069 4,076 47,993 80-90 5,682 13,786 480,067 432 27,779 26,285 19,496 407,155 34,729 2,388 32,341

90-100 3,287 7,779 310,865 798 16,239 15,339 11,250 268,931 23,096 1,393 21,703 100-250 6,691 15,550 892,566 1,894 33,176 42,540 23,245 795,831 69,379 3,398 65,981 250-500 599 1,379 200,886 963 2,965 5,223 2,055 191,614 17,048 523 16,525

500 + 215 448 251,912 943 1,068 3,631 758 247,417 22,196 331 21,866

Quintile Distribution

First 20% 152,449 121,118 302,896 3,885 1,951 8,177 309,397 228,583 12,121 7,229 6,158 Second 20% 152,444 207,155 1,537,029 1,127 23,889 35,561 357,843 1,126,210 71,656 35,429 41,763 Middle 20% 152,454 268,370 2,764,720 1,284 92,635 87,410 380,024 2,215,500 160,692 55,105 110,950 Fourth 20% 152,445 294,303 4,332,262 1,894 240,462 132,390 392,520 3,577,834 281,105 58,095 225,542 Next 15% 114,336 247,611 5,237,218 3,009 376,180 213,417 330,527 4,328,089 356,019 42,948 313,229 Next 4% 30,490 73,521 2,291,286 2,504 143,623 122,587 102,708 1,926,583 163,249 12,584 150,665 Top 1% 7,622 17,652 1,357,035 3,817 37,791 52,154 26,457 1,244,817 109,480 4,299 105,182

Total 762,240 1,229,730 17,822,447 17,521 916,531 651,695 1,899,476 14,647,617 1,154,323 215,688 953,490

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2006 Full-year standard deduction returns

AGI Category Distribution

Oregon Adjustments

Deductions Gross Tax Credits Net TaxAdditions

Less than zero 8,237 1.2 -22,657 292 9 163 2,359 33 3 5 2 0.0 6.7 0-5 110,142 0.7 2,678 11 8 38 1,967 997 51 31 27 1.0 2.7

5-10 109,804 1.1 7,406 8 66 123 2,238 5,011 293 161 158 2.1 3.2 10-15 96,009 1.5 12,478 7 253 345 2,425 9,509 636 291 387 3.1 4.1 15-20 91,046 1.8 17,453 8 543 573 2,493 13,918 999 358 676 3.9 4.9 20-25 77,814 1.9 22,424 13 975 668 2,520 18,335 1,387 386 1,031 4.6 5.6 25-30 62,759 1.9 27,406 11 1,460 833 2,567 22,615 1,767 388 1,398 5.1 6.2 30-35 48,901 2.0 32,397 11 2,003 1,000 2,608 26,855 2,146 370 1,785 5.5 6.6 35-40 37,313 2.0 37,386 18 2,531 1,271 2,703 30,963 2,509 365 2,148 5.7 6.9 40-45 27,966 2.1 42,371 22 3,126 1,527 2,803 35,005 2,864 368 2,497 5.9 7.1 45-50 20,896 2.2 47,361 30 3,459 1,880 2,920 39,200 3,232 380 2,852 6.0 7.3 50-60 28,285 2.3 54,572 35 3,971 2,649 3,102 44,967 3,737 388 3,350 6.1 7.4 60-70 16,727 2.4 64,583 49 4,459 3,367 3,284 53,589 4,497 405 4,093 6.3 7.6 70-80 9,867 2.4 74,503 66 4,759 4,113 3,399 62,362 5,277 413 4,864 6.5 7.8 80-90 5,682 2.4 84,489 76 4,889 4,626 3,431 71,657 6,112 420 5,692 6.7 7.9

90-100 3,287 2.4 94,574 243 4,940 4,667 3,422 81,817 7,026 424 6,603 7.0 8.1 100-250 6,691 2.3 133,398 283 4,958 6,358 3,474 118,941 10,369 508 9,861 7.4 8.3 250-500 599 2.3 335,369 1,608 4,950 8,719 3,431 319,890 28,461 873 27,588 8.2 8.6

500 + 215 2.1 1,171,683 4,386 4,965 16,888 3,526 1,150,775 103,239 1,539 101,701 8.7 8.8

Quintile Distribution

First 20% 152,449 0.8 1,987 26 13 54 2,030 1,499 80 47 40 2.0 2.7 Second 20% 152,444 1.4 10,083 7 157 233 2,347 7,388 470 232 274 2.7 3.7 Middle 20% 152,454 1.8 18,135 8 608 573 2,493 14,532 1,054 362 728 4.0 5.0 Fourth 20% 152,445 1.9 28,419 12 1,577 868 2,575 23,470 1,844 381 1,480 5.2 6.3 Next 15% 114,336 2.2 45,806 26 3,290 1,867 2,891 37,854 3,114 376 2,740 6.0 7.2 Next 4% 30,490 2.4 75,149 82 4,711 4,021 3,369 63,187 5,354 413 4,941 6.6 7.8 Top 1% 7,622 2.3 178,042 501 4,958 6,843 3,471 163,319 14,364 564 13,800 7.8 8.4

Total 762,240 1.6 23,382 23 1,202 855 2,492 19,217 1,514 283 1,251 5.3 6.5

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable Income

Tax as a Percent of

AGI

Tax as a Percent of Taxable Income

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2006 Full-year itemized deductions returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 9,783 19,556 -754,882 13,515 366 17,907 181,374 2,594 226 91 212 0-5 9,467 15,004 24,889 1,303 95 1,966 108,708 1,059 59 161 21 5-10 19,498 29,638 151,162 2,619 214 6,716 201,280 26,072 1,443 1,446 350

10-15 28,915 47,522 364,227 3,193 2,738 17,961 321,525 103,150 6,204 4,288 2,609 15-20 32,701 60,072 571,858 3,361 8,072 35,112 374,717 210,139 13,506 7,460 6,952 20-25 32,360 62,888 728,756 3,670 17,179 54,762 379,484 318,488 21,743 9,554 13,066 25-30 34,506 69,363 950,142 3,608 30,992 77,527 410,953 465,955 33,444 11,746 22,498 30-35 36,415 75,295 1,184,466 4,067 47,678 98,224 441,997 627,753 46,896 12,934 34,487 35-40 38,227 81,326 1,433,739 4,178 66,118 117,002 470,835 804,857 61,822 13,980 48,192 40-45 39,536 86,622 1,680,643 4,150 86,319 137,183 498,229 982,334 77,087 14,962 62,295 45-50 39,955 90,172 1,898,075 4,537 105,553 155,630 519,201 1,138,048 90,645 15,526 75,190 50-60 77,120 183,870 4,238,846 9,386 249,498 339,967 1,059,067 2,626,481 212,494 31,680 180,851 60-70 70,847 179,323 4,597,966 10,143 269,405 343,921 1,042,125 2,972,367 244,236 31,298 212,942 70-80 61,065 159,825 4,570,829 9,641 259,584 328,491 960,545 3,046,572 253,302 28,210 225,093 80-90 50,487 136,206 4,283,192 8,873 230,169 278,405 835,515 2,955,761 248,244 24,217 224,027

90-100 40,146 110,441 3,805,060 7,919 191,433 217,154 701,340 2,708,731 229,418 20,092 209,326 100-250 137,060 383,691 19,236,701 54,562 675,649 780,982 3,003,060 14,843,710 1,286,259 80,582 1,205,676 250-500 17,793 50,629 5,964,273 31,527 88,477 125,113 651,947 5,132,087 455,454 17,984 437,469

500 + 7,976 22,376 11,078,282 99,287 39,585 146,447 960,003 10,033,998 900,264 40,007 860,257

Quintile Distribution

First 20% 156,774 283,009 1,730,164 30,137 48,799 186,297 1,854,876 972,329 65,308 31,117 37,811 Second 20% 156,771 336,570 6,115,763 16,958 294,528 501,927 1,951,147 3,472,934 268,949 57,942 212,327 Middle 20% 156,770 383,657 9,292,981 20,815 544,845 720,448 2,218,719 5,879,494 479,310 66,526 412,830 Fourth 20% 156,772 420,606 13,201,218 27,640 706,479 852,495 2,592,921 9,106,207 764,686 75,123 689,565 Next 15% 117,578 328,774 15,656,453 40,424 579,709 665,143 2,502,078 11,959,959 1,033,750 67,284 966,467 Next 4% 31,354 89,229 9,002,717 44,700 155,866 208,880 1,048,355 7,636,961 675,985 28,424 647,561 Top 1% 7,838 21,974 11,008,927 98,864 38,895 145,282 953,809 9,972,269 894,758 39,803 854,955

Total 783,857 1,863,819 66,008,223 279,538 2,369,122 3,280,472 13,121,905 49,000,155 4,182,745 366,219 3,821,513

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2006 Full-year itemized deductions returns

AGI Category Distribution

Oregon Adjustments

Deductions Gross Tax Credits Net TaxAdditions

Less than zero 9,783 2.0 -77,163 1,382 37 1,830 18,540 265 23 9 22 0.0 8.2 0-5 9,467 1.6 2,629 138 10 208 11,483 112 6 17 2 0.1 2.1

5-10 19,498 1.5 7,753 134 11 345 10,323 1,337 74 74 18 0.2 1.3 10-15 28,915 1.6 12,597 110 95 621 11,120 3,567 215 148 90 0.7 2.5 15-20 32,701 1.8 17,488 103 247 1,074 11,459 6,426 413 228 213 1.2 3.3 20-25 32,360 1.9 22,520 113 531 1,692 11,727 9,842 672 295 404 1.8 4.1 25-30 34,506 2.0 27,536 105 898 2,247 11,910 13,504 969 340 652 2.4 4.8 30-35 36,415 2.1 32,527 112 1,309 2,697 12,138 17,239 1,288 355 947 2.9 5.5 35-40 38,227 2.1 37,506 109 1,730 3,061 12,317 21,055 1,617 366 1,261 3.4 6.0 40-45 39,536 2.2 42,509 105 2,183 3,470 12,602 24,847 1,950 378 1,576 3.7 6.3 45-50 39,955 2.3 47,505 114 2,642 3,895 12,995 28,483 2,269 389 1,882 4.0 6.6 50-60 77,120 2.4 54,964 122 3,235 4,408 13,733 34,057 2,755 411 2,345 4.3 6.9 60-70 70,847 2.5 64,900 143 3,803 4,854 14,710 41,955 3,447 442 3,006 4.6 7.2 70-80 61,065 2.6 74,852 158 4,251 5,379 15,730 49,891 4,148 462 3,686 4.9 7.4 80-90 50,487 2.7 84,838 176 4,559 5,514 16,549 58,545 4,917 480 4,437 5.2 7.6

90-100 40,146 2.8 94,781 197 4,768 5,409 17,470 67,472 5,715 501 5,214 5.5 7.7 100-250 137,060 2.8 140,352 398 4,930 5,698 21,911 108,301 9,385 588 8,797 6.3 8.1 250-500 17,793 2.8 335,203 1,772 4,973 7,032 36,641 288,433 25,597 1,011 24,587 7.3 8.5

500 + 7,976 2.8 1,388,952 12,448 4,963 18,361 120,362 1,258,024 112,872 5,016 107,856 7.8 8.6

Quintile Distribution

First 20% 156,774 1.8 11,036 192 311 1,188 11,832 6,202 417 199 241 2.2 3.9 Second 20% 156,771 2.1 39,011 108 1,879 3,202 12,446 22,153 1,716 370 1,354 3.5 6.1 Middle 20% 156,770 2.4 59,278 133 3,475 4,596 14,153 37,504 3,057 424 2,633 4.4 7.0 Fourth 20% 156,772 2.7 84,207 176 4,506 5,438 16,539 58,086 4,878 479 4,399 5.2 7.6 Next 15% 117,578 2.8 133,158 344 4,930 5,657 21,280 101,719 8,792 572 8,220 6.2 8.1 Next 4% 31,354 2.8 287,131 1,426 4,971 6,662 33,436 243,572 21,560 907 20,653 7.2 8.5 Top 1% 7,838 2.8 1,404,558 12,614 4,962 18,536 121,690 1,272,298 114,156 5,078 109,078 7.8 8.6

Total 783,857 2.4 84,210 357 3,022 4,185 16,740 62,512 5,336 467 4,875 5.8 7.8

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable Income

Tax as a Percent of

AGI

Tax as a Percent of Taxable Income

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2006 Full-year single returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 9,927 8,464 -247,313 5,586 141 3,144 64,271 402 32 19 27 0-5 102,550 51,378 273,051 1,817 899 4,202 226,505 104,705 5,322 2,660 2,969

5-10 98,210 74,309 725,392 2,262 7,259 15,403 276,727 468,081 28,041 10,921 17,462 10-15 80,299 75,558 999,726 2,495 26,131 38,043 289,467 692,679 48,492 11,785 36,904 15-20 70,287 71,251 1,224,916 2,289 54,198 57,052 258,167 885,532 67,181 11,419 55,891 20-25 58,865 60,926 1,320,494 2,421 82,854 58,745 226,808 972,217 76,777 9,951 66,916 25-30 49,468 51,509 1,356,869 2,151 102,795 63,973 218,289 991,652 80,152 8,502 71,687 30-35 41,957 43,571 1,360,341 2,483 114,373 64,928 210,599 985,651 80,948 7,226 73,732 35-40 34,267 35,602 1,282,213 2,466 114,827 64,233 197,862 917,218 76,183 5,947 70,241 40-45 28,502 29,789 1,208,576 2,581 113,615 71,694 196,958 839,741 70,290 5,077 65,213 45-50 23,384 24,465 1,108,291 2,661 101,971 77,172 185,436 754,069 63,527 4,245 59,282 50-60 33,616 35,157 1,835,814 4,860 156,746 135,902 313,025 1,246,270 105,901 6,416 99,485 60-70 20,937 21,924 1,352,584 4,282 100,919 95,189 231,105 936,553 80,369 4,240 76,130 70-80 13,004 13,660 969,699 3,650 63,396 68,208 163,047 682,769 59,006 2,792 56,215 80-90 8,170 8,586 691,386 2,755 40,050 45,793 111,536 499,171 43,383 1,844 41,539

90-100 5,390 5,622 510,270 2,381 26,583 33,053 78,883 375,463 32,772 1,276 31,496 100-250 15,320 16,166 2,135,588 12,926 75,842 113,339 299,443 1,664,369 146,881 5,188 141,693 250-500 2,064 2,162 691,423 5,573 10,291 19,152 69,360 598,483 53,469 1,533 51,936

500 + 942 973 1,440,605 19,278 4,692 24,486 142,950 1,287,796 115,734 6,479 109,255

Quintile Distribution

First 20% 139,420 77,482 177,124 7,958 1,843 9,734 357,795 196,259 10,388 5,118 5,670 Second 20% 139,446 120,261 1,396,691 3,815 26,889 43,576 454,381 944,847 62,392 18,367 44,455 Middle 20% 139,427 142,239 2,676,476 4,978 139,551 121,525 522,367 1,948,371 150,332 22,952 127,628 Fourth 20% 139,435 145,002 4,532,736 8,343 380,651 222,132 712,248 3,269,912 268,518 24,091 244,479 Next 15% 104,573 109,443 5,754,191 15,979 476,686 405,538 971,806 3,952,184 336,214 20,016 316,199 Next 4% 27,887 29,321 2,806,794 13,764 137,281 174,628 432,570 2,084,309 182,308 7,104 175,205 Top 1% 6,971 7,324 2,895,915 30,079 34,683 76,578 309,269 2,506,940 224,308 9,871 214,437

Total 697,159 631,072 20,239,926 84,916 1,197,583 1,053,712 3,760,437 14,902,822 1,234,461 107,519 1,128,073

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2006 Full-year single returns

AGI Category Distribution

Oregon Adjustments

Deductions Credits Net TaxAdditions

Less than zero 9,927 0.9 -24,913 563 14 317 6,474 41 3 2 3 0.0 6.7 0-5 102,550 0.5 2,663 18 9 41 2,209 1,021 52 26 29 1.1 2.8

5-10 98,210 0.8 7,386 23 74 157 2,818 4,766 286 111 178 2.4 3.7 10-15 80,299 0.9 12,450 31 325 474 3,605 8,626 604 147 460 3.7 5.3 15-20 70,287 1.0 17,427 33 771 812 3,673 12,599 956 163 795 4.6 6.3 20-25 58,865 1.0 22,433 41 1,408 998 3,853 16,516 1,304 169 1,137 5.1 6.9 25-30 49,468 1.0 27,429 44 2,078 1,293 4,413 20,046 1,620 172 1,449 5.3 7.2 30-35 41,957 1.0 32,422 59 2,726 1,548 5,019 23,492 1,929 172 1,757 5.4 7.5 35-40 34,267 1.0 37,418 72 3,351 1,875 5,774 26,767 2,223 174 2,050 5.5 7.7 40-45 28,502 1.0 42,403 91 3,986 2,515 6,910 29,463 2,466 178 2,288 5.4 7.8 45-50 23,384 1.0 47,395 114 4,361 3,300 7,930 32,247 2,717 182 2,535 5.3 7.9 50-60 33,616 1.0 54,611 145 4,663 4,043 9,312 37,074 3,150 191 2,960 5.4 8.0 60-70 20,937 1.0 64,603 205 4,820 4,546 11,038 44,732 3,839 203 3,636 5.6 8.1 70-80 13,004 1.1 74,569 281 4,875 5,245 12,538 52,505 4,538 215 4,323 5.8 8.2 80-90 8,170 1.1 84,625 337 4,902 5,605 13,652 61,098 5,310 226 5,084 6.0 8.3 90-100 5,390 1.0 94,670 442 4,932 6,132 14,635 69,659 6,080 237 5,843 6.2 8.4

100-250 15,320 1.1 139,399 844 4,951 7,398 19,546 108,640 9,588 339 9,249 6.6 8.5 250-500 2,064 1.0 334,992 2,700 4,986 9,279 33,605 289,963 25,906 743 25,163 7.5 8.7 500 + 942 1.0 1,529,305 20,465 4,981 25,994 151,751 1,367,087 122,859 6,878 115,982 7.6 8.5

Quintile Distribution

First 20% 139,420 0.6 1,270 57 13 70 2,566 1,408 75 37 41 3.2 2.9 Second 20% 139,446 0.9 10,016 27 193 313 3,259 6,776 447 132 319 3.2 4.7 Middle 20% 139,427 1.0 19,196 36 1,001 872 3,747 13,974 1,078 165 915 4.8 6.6 Fourth 20% 139,435 1.0 32,508 60 2,730 1,593 5,108 23,451 1,926 173 1,753 5.4 7.5 Next 15% 104,573 1.0 55,026 153 4,558 3,878 9,293 37,794 3,215 191 3,024 5.5 8.0 Next 4% 27,887 1.1 100,649 494 4,923 6,262 15,512 74,741 6,537 255 6,283 6.2 8.4 Top 1% 6,971 1.1 415,423 4,315 4,975 10,985 44,365 359,624 32,177 1,416 30,761 7.4 8.6

Total 697,159 0.9 29,032 122 1,718 1,511 5,394 21,377 1,771 154 1,618 5.6 7.6

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross

Income

Taxable Income

Gross Tax

Tax as a Percent of

AGI

Tax as a Percent of Taxable Income

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2006 Full-year joint returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 6,880 18,504 -626,638 9,193 263 15,414 123,177 2,342 205 87 194 0-5 8,085 21,194 20,497 546 59 1,358 67,062 770 41 194 4

5-10 13,147 35,587 101,079 1,039 70 3,058 107,953 28,297 1,433 1,998 16 10-15 21,153 59,081 267,439 1,169 146 9,619 179,488 113,028 6,329 6,707 740 15-20 27,765 80,815 486,971 1,577 646 24,095 244,076 247,264 15,051 11,583 4,433 20-25 28,333 85,842 637,422 1,909 4,864 39,197 251,568 365,894 24,303 13,669 11,255 25-30 28,605 89,082 787,122 2,004 10,353 56,012 259,355 479,334 33,719 14,959 19,311 30-35 28,892 90,964 939,688 1,907 18,508 71,699 273,716 592,168 43,331 15,594 28,142 35-40 30,031 94,398 1,126,094 2,144 30,245 89,185 297,584 723,975 54,509 16,232 38,585 40-45 30,525 95,509 1,297,641 1,982 43,942 98,719 314,190 852,491 65,662 16,496 49,328 45-50 30,643 95,420 1,456,071 2,290 59,231 108,266 333,633 965,918 75,700 16,356 59,416 50-60 62,536 192,046 3,441,552 5,154 175,265 265,507 739,926 2,282,971 182,368 32,494 149,911 60-70 61,036 184,770 3,963,384 6,300 221,093 294,889 798,768 2,667,932 217,292 31,605 185,692 70-80 54,609 162,702 4,089,074 6,114 228,889 293,927 785,972 2,796,136 231,066 28,158 202,909 80-90 45,916 136,710 3,895,544 6,298 208,608 253,923 711,954 2,732,458 228,510 23,904 204,606

90-100 36,726 109,643 3,481,153 6,159 175,163 196,388 611,988 2,507,817 211,711 19,663 192,048 100-250 124,671 374,735 17,465,728 41,684 615,916 699,028 2,650,022 13,550,140 1,171,818 76,909 1,094,909 250-500 15,848 48,846 5,309,923 25,850 79,064 108,800 567,784 4,581,648 406,272 16,465 389,806

500 + 6,995 21,323 9,479,484 76,861 34,908 117,399 778,014 8,627,978 773,899 30,978 742,921

Quintile Distribution

First 20% 132,481 385,477 1,629,461 17,352 15,774 145,773 1,219,270 1,208,859 79,064 48,411 34,699 Second 20% 132,478 414,737 5,418,744 9,118 177,987 414,489 1,356,117 3,528,833 270,188 71,143 200,024 Middle 20% 132,478 402,088 8,270,399 12,723 451,009 621,298 1,692,672 5,548,623 450,001 68,568 381,467 Fourth 20% 132,479 394,908 11,585,576 19,366 605,558 719,167 2,096,332 8,200,453 687,758 69,818 617,942 Next 15% 99,361 298,267 13,619,167 30,497 491,700 557,361 2,093,683 10,512,814 908,128 60,375 847,753 Next 4% 26,496 81,530 7,805,567 35,062 132,152 173,834 877,860 6,658,581 589,122 25,329 563,794 Top 1% 6,623 20,164 9,290,316 76,062 33,053 114,562 760,295 8,460,401 758,960 30,411 728,549

Total 662,396 1,997,171 57,619,228 200,180 1,907,234 2,746,485 10,096,229 44,118,564 3,743,220 374,053 3,374,226

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2006 Full-year joint returns

AGI Category Distribution

Oregon Adjustments

Deductions Credits Net TaxAdditions

Less than zero 6,880 2.7 -91,081 1,336 38 2,241 17,904 341 30 13 28 0.0 8.3 0-5 8,085 2.6 2,535 68 7 168 8,295 95 5 24 1 0.0 0.5

5-10 13,147 2.7 7,688 79 5 233 8,211 2,152 109 152 1 0.0 0.1 10-15 21,153 2.8 12,643 55 7 455 8,485 5,343 299 317 35 0.3 0.7 15-20 27,765 2.9 17,539 57 23 868 8,791 8,906 542 417 160 0.9 1.8 20-25 28,333 3.0 22,498 67 172 1,383 8,879 12,914 858 483 397 1.8 3.1 25-30 28,605 3.1 27,517 70 362 1,958 9,067 16,757 1,179 523 675 2.5 4.0 30-35 28,892 3.1 32,524 66 641 2,482 9,474 20,496 1,500 540 974 3.0 4.8 35-40 30,031 3.1 37,498 71 1,007 2,970 9,909 24,108 1,815 541 1,285 3.4 5.3 40-45 30,525 3.1 42,511 65 1,440 3,234 10,293 27,928 2,151 540 1,616 3.8 5.8 45-50 30,643 3.1 47,517 75 1,933 3,533 10,888 31,522 2,470 534 1,939 4.1 6.2 50-60 62,536 3.1 55,033 82 2,803 4,246 11,832 36,507 2,916 520 2,397 4.4 6.6 60-70 61,036 3.0 64,935 103 3,622 4,831 13,087 43,711 3,560 518 3,042 4.7 7.0 70-80 54,609 3.0 74,879 112 4,191 5,382 14,393 51,203 4,231 516 3,716 5.0 7.3 80-90 45,916 3.0 84,841 137 4,543 5,530 15,506 59,510 4,977 521 4,456 5.3 7.5

90-100 36,726 3.0 94,787 168 4,770 5,347 16,664 68,285 5,765 535 5,229 5.5 7.7 100-250 124,671 3.0 140,095 334 4,940 5,607 21,256 108,687 9,399 617 8,782 6.3 8.1 250-500 15,848 3.1 335,053 1,631 4,989 6,865 35,827 289,100 25,636 1,039 24,597 7.3 8.5

500 + 6,995 3.0 1,355,180 10,988 4,990 16,783 111,224 1,233,449 110,636 4,429 106,208 7.8 8.6

Quintile Distribution

First 20% 132,481 2.9 12,300 131 119 1,100 9,203 9,125 597 365 262 2.1 2.9 Second 20% 132,478 3.1 40,903 69 1,344 3,129 10,237 26,637 2,040 537 1,510 3.7 5.7 Middle 20% 132,478 3.0 62,429 96 3,404 4,690 12,777 41,883 3,397 518 2,880 4.6 6.9 Fourth 20% 132,479 3.0 87,452 146 4,571 5,429 15,824 61,900 5,191 527 4,664 5.3 7.5 Next 15% 99,361 3.0 137,068 307 4,949 5,610 21,072 105,804 9,140 608 8,532 6.2 8.1 Next 4% 26,496 3.1 294,594 1,323 4,988 6,561 33,132 251,305 22,234 956 21,278 7.2 8.5 Top 1% 6,623 3.0 1,402,735 11,485 4,991 17,298 114,796 1,277,427 114,595 4,592 110,003 7.8 8.6

Total 662,396 3.0 86,986 302 2,879 4,146 15,242 66,605 5,651 565 5,094 5.9 7.6

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross

Income

Taxable Income

Gross Tax

Tax as a Percent of

AGI

Tax as a Percent of Taxable Balance

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2006 Full-year head-of-household returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 808 1,951 -30,814 345 17 510 9,584 11 1 24 0 0-5 7,652 19,418 22,829 67 15 271 27,424 4,100 207 604 0

5-10 16,164 41,441 124,381 122 52 1,039 56,835 71,534 3,665 5,924 28 10-15 21,537 57,901 270,846 190 173 2,007 78,179 193,829 11,317 13,342 1,255 15-20 23,482 64,352 410,243 147 1,165 4,151 91,235 316,605 20,088 16,593 6,531 20-25 20,826 57,455 467,312 239 2,749 6,160 88,479 371,791 25,777 15,463 12,814 25-30 17,154 46,657 470,047 113 6,079 7,181 84,230 373,707 27,222 12,161 16,418 30-35 12,703 34,424 411,470 157 9,421 7,496 74,832 322,241 24,224 7,768 16,972 35-40 9,657 25,282 360,995 196 12,258 7,965 65,267 276,320 21,221 5,020 16,362 40-45 7,206 18,572 305,583 122 13,420 6,851 55,068 230,681 18,024 3,370 14,690 45-50 5,805 14,651 275,080 185 14,341 7,016 51,349 203,155 16,077 2,609 13,482 50-60 7,946 19,506 433,554 285 26,680 9,772 80,638 317,418 25,541 3,405 22,144 60-70 4,784 11,496 309,427 254 19,955 7,368 56,916 225,945 18,511 2,002 16,509 70-80 2,785 6,727 207,338 377 12,894 4,957 36,723 153,276 12,731 1,167 11,563 80-90 1,746 4,218 147,751 170 8,416 3,587 26,623 109,708 9,205 764 8,441

90-100 1,096 2,647 103,562 120 5,352 2,078 18,121 78,526 6,648 490 6,159 100-250 3,064 7,353 427,854 1,321 15,226 7,195 62,531 344,435 29,827 1,624 28,203 250-500 353 820 120,262 737 1,755 1,246 11,947 106,069 9,412 396 9,015

500 + 166 399 239,426 2,896 830 3,688 12,373 225,479 20,230 1,060 19,170

Quintile Distribution

First 20% 32,988 85,045 208,762 584 127 2,458 123,760 138,906 7,432 11,392 177 Second 20% 32,985 89,998 516,860 258 1,017 4,723 124,642 390,782 24,112 22,438 6,098 Middle 20% 32,985 90,610 761,135 320 5,318 10,097 143,624 604,947 42,253 24,302 21,705 Fourth 20% 32,990 88,331 1,100,386 452 28,736 21,179 198,079 856,477 64,667 19,711 46,215 Next 15% 24,740 61,483 1,312,563 851 75,481 31,106 242,107 966,814 77,599 10,849 66,795 Next 4% 6,597 15,857 614,363 937 31,902 13,168 105,136 466,036 39,418 2,978 36,440 Top 1% 1,649 3,946 563,075 4,640 8,220 7,807 51,006 500,869 44,448 2,119 42,329

Total 164,934 435,270 5,077,144 8,041 150,800 90,538 988,352 3,924,830 299,928 93,789 219,759

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2006 Full-year head-of-household returns

AGI Category Distribution

Oregon Adjustments

Deductions Credits Net TaxAdditions

Less than zero 808 2.4 -38,136 427 22 631 11,861 14 1 30 0 0.0 2.1 0-5 7,652 2.5 2,983 9 2 35 3,584 536 27 79 0 0.0 0.0

5-10 16,164 2.6 7,695 8 3 64 3,516 4,426 227 367 2 0.0 0.0 10-15 21,537 2.7 12,576 9 8 93 3,630 9,000 526 620 58 0.5 0.6 15-20 23,482 2.7 17,471 6 50 177 3,885 13,483 855 707 278 1.6 2.1 20-25 20,826 2.8 22,439 12 132 296 4,249 17,852 1,238 743 615 2.7 3.4 25-30 17,154 2.7 27,402 7 354 419 4,910 21,785 1,587 709 957 3.5 4.4 30-35 12,703 2.7 32,392 12 742 590 5,891 25,367 1,907 612 1,336 4.1 5.3 35-40 9,657 2.6 37,382 20 1,269 825 6,759 28,613 2,198 520 1,694 4.5 5.9 40-45 7,206 2.6 42,407 17 1,862 951 7,642 32,012 2,501 468 2,039 4.8 6.4 45-50 5,805 2.5 47,387 32 2,471 1,209 8,846 34,997 2,770 450 2,323 4.9 6.6 50-60 7,946 2.5 54,563 36 3,358 1,230 10,148 39,947 3,214 429 2,787 5.1 7.0 60-70 4,784 2.4 64,680 53 4,171 1,540 11,897 47,229 3,870 419 3,451 5.3 7.3 70-80 2,785 2.4 74,448 135 4,630 1,780 13,186 55,036 4,571 419 4,152 5.6 7.5 80-90 1,746 2.4 84,623 98 4,820 2,055 15,248 62,834 5,272 438 4,835 5.7 7.7

90-100 1,096 2.4 94,491 109 4,883 1,896 16,534 71,648 6,066 447 5,619 5.9 7.8 100-250 3,064 2.4 139,639 431 4,969 2,348 20,408 112,414 9,735 530 9,205 6.6 8.2 250-500 353 2.3 340,684 2,087 4,972 3,529 33,843 300,477 26,662 1,122 25,539 7.5 8.5

500 + 166 2.4 1,442,325 17,448 5,000 22,219 74,535 1,358,308 121,866 6,384 115,482 8.0 8.5

Quintile Distribution

First 20% 32,988 2.6 6,328 18 4 75 3,752 4,211 225 345 5 0.1 0.1 Second 20% 32,985 2.7 15,670 8 31 143 3,779 11,847 731 680 185 1.2 1.6 Middle 20% 32,985 2.7 23,075 10 161 306 4,354 18,340 1,281 737 658 2.9 3.6 Fourth 20% 32,990 2.7 33,355 14 871 642 6,004 25,962 1,960 598 1,401 4.2 5.4 Next 15% 24,740 2.5 53,054 34 3,051 1,257 9,786 39,079 3,137 439 2,700 5.1 6.9 Next 4% 6,597 2.4 93,128 142 4,836 1,996 15,937 70,644 5,975 452 5,524 5.9 7.8 Top 1% 1,649 2.4 341,465 2,814 4,985 4,734 30,931 303,741 26,954 1,285 25,669 7.5 8.5

Total 164,934 2.6 30,783 49 914 549 5,992 23,796 1,819 569 1,332 4.3 5.6

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross

Income

Taxable Income

Gross Tax

Tax as a Percent of

AGI

Tax as a Percent of Taxable Balance

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2006 Full-year married-filing-separately returns

AGI Category Distribution

Oregon Adjustments

Deductions Gross Tax Credits Net TaxAdditions

Less than zero 388 499 -36,150 793 19 176 3,551 107 9 0 9 0-5 1,291 1,414 3,423 113 5 258 4,087 1,304 68 59 9

5-10 1,740 2,079 13,157 32 66 716 5,183 8,275 501 266 235 10-15 1,883 2,347 23,583 21 562 1,373 6,760 16,269 1,150 338 812 15-20 2,143 2,885 37,506 74 1,487 1,954 7,661 27,205 2,072 439 1,633 20-25 2,092 2,877 47,090 72 2,535 2,530 8,325 34,493 2,730 446 2,287 25-30 1,982 2,774 54,499 47 3,407 2,551 9,745 39,533 3,196 439 2,757 30-35 1,710 2,413 55,454 77 3,305 2,892 9,893 39,812 3,270 385 2,885 35-40 1,540 2,231 57,720 35 3,183 2,926 10,518 41,551 3,456 358 3,098 40-45 1,233 1,790 52,246 82 2,693 2,576 10,038 37,283 3,126 294 2,833 45-50 986 1,409 46,717 28 2,222 2,313 9,273 33,095 2,795 241 2,554 50-60 1,247 1,778 68,197 53 2,961 3,506 12,394 49,594 4,229 309 3,920 60-70 779 1,062 50,407 121 1,889 2,610 9,758 36,717 3,159 200 2,959 70-80 499 686 37,250 149 1,224 1,750 7,879 27,936 2,420 151 2,270 80-90 318 428 26,964 72 786 1,315 4,562 20,450 1,780 85 1,695

90-100 207 266 19,598 53 515 916 3,291 14,931 1,304 49 1,255 100-250 645 847 93,239 509 1,602 3,533 13,133 75,561 6,677 228 6,450 250-500 120 159 41,376 198 296 1,022 4,689 35,567 3,178 109 3,069 500 + 86 124 168,398 1,171 213 4,493 27,367 137,936 12,398 1,808 10,591

Quintile Distribution

First 20% 4,177 4,911 -11,210 948 241 1,737 15,657 15,247 956 453 503 Second 20% 4,178 5,561 71,902 131 2,861 3,890 15,140 51,762 3,930 838 3,092 Middle 20% 4,178 5,862 114,261 139 6,887 5,544 20,115 83,163 6,724 931 5,796 Fourth 20% 4,178 5,983 166,662 151 8,861 8,477 31,300 119,176 9,954 977 8,978 Next 15% 3,134 4,372 197,713 399 7,529 9,885 37,631 145,209 12,480 815 11,666 Next 4% 836 1,094 111,074 561 2,077 4,361 16,181 89,097 7,859 274 7,585 Top 1% 208 285 210,273 1,369 513 5,515 32,087 173,967 15,618 1,917 13,701

Total 20,889 28,068 860,675 3,698 28,970 39,409 168,110 677,622 57,522 6,204 51,321

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2006 Full-year married-filing-separately returns

AGI Category Distribution

Oregon Adjustments

Deductions Credits Net TaxAdditions

Less than zero 388 1.3 -93,170 2,044 50 454 9,153 277 24 0 24 0.0 8.7 0-5 1,291 1.1 2,652 87 4 200 3,166 1,010 53 46 7 0.3 0.7

5-10 1,740 1.2 7,562 18 38 412 2,979 4,756 288 153 135 1.8 2.8 10-15 1,883 1.2 12,524 11 298 729 3,590 8,640 611 179 432 3.4 5.0 15-20 2,143 1.3 17,502 35 694 912 3,575 12,695 967 205 762 4.4 6.0 20-25 2,092 1.4 22,510 34 1,212 1,209 3,979 16,488 1,305 213 1,093 4.9 6.6 25-30 1,982 1.4 27,497 24 1,719 1,287 4,917 19,946 1,613 222 1,391 5.1 7.0 30-35 1,710 1.4 32,429 45 1,933 1,691 5,786 23,282 1,913 225 1,687 5.2 7.2 35-40 1,540 1.4 37,481 23 2,067 1,900 6,830 26,981 2,244 232 2,012 5.4 7.5 40-45 1,233 1.5 42,373 66 2,184 2,089 8,141 30,238 2,536 238 2,297 5.4 7.6 45-50 986 1.4 47,380 28 2,254 2,346 9,405 33,565 2,835 244 2,590 5.5 7.7 50-60 1,247 1.4 54,689 43 2,374 2,812 9,939 39,771 3,391 248 3,143 5.7 7.9 60-70 779 1.4 64,707 155 2,424 3,350 12,527 47,133 4,055 257 3,799 5.9 8.1 70-80 499 1.4 74,649 298 2,453 3,507 15,790 55,983 4,851 302 4,549 6.1 8.1 80-90 318 1.3 84,792 226 2,472 4,136 14,345 64,308 5,599 268 5,330 6.3 8.3

90-100 207 1.3 94,678 256 2,489 4,425 15,900 72,133 6,302 237 6,065 6.4 8.4 100-250 645 1.3 144,557 788 2,483 5,477 20,362 117,149 10,353 353 9,999 6.9 8.5 250-500 120 1.3 344,802 1,647 2,466 8,515 39,071 296,396 26,484 908 25,575 7.4 8.6

500 + 86 1.4 1,958,112 13,618 2,471 52,247 318,225 1,603,909 144,167 21,020 123,147 6.3 7.7

Quintile Distribution

First 20% 4,177 1.2 -2,684 227 58 416 3,748 3,650 229 108 120 -4.5 3.3 Second 20% 4,178 1.3 17,210 31 685 931 3,624 12,389 941 201 740 4.3 6.0 Middle 20% 4,178 1.4 27,348 33 1,649 1,327 4,815 19,905 1,610 223 1,387 5.1 7.0 Fourth 20% 4,178 1.4 39,890 36 2,121 2,029 7,492 28,525 2,383 234 2,149 5.4 7.5 Next 15% 3,134 1.4 63,087 127 2,402 3,154 12,007 46,333 3,982 260 3,722 5.9 8.0 Next 4% 836 1.3 132,864 672 2,484 5,217 19,355 106,576 9,401 328 9,073 6.8 8.5 Top 1% 208 1.4 1,010,928 6,581 2,469 26,515 154,265 836,378 75,085 9,216 65,869 6.5 7.9

Total 20,889 1.3 41,202 177 1,387 1,887 8,048 32,439 2,754 297 2,457 6.0 7.6

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross

Income

Taxable Income

Gross Tax

Tax as a Percent of

AGI

Tax as a Percent of Taxable Balance

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2006 Electronic returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 13,427 24,251 -459,654 8,057 248 10,832 100,749 685 56 85 38 0-5 76,300 96,763 193,773 3,627 1,853 8,207 171,587 82,602 4,489 2,815 2,374

5-10 82,422 120,376 616,465 2,138 6,620 15,419 271,068 373,895 22,016 13,701 11,089 10-15 80,504 140,381 1,006,336 2,234 18,332 35,413 347,891 659,389 43,432 22,933 24,412 15-20 79,440 151,741 1,387,160 2,367 36,081 59,836 378,497 949,338 66,569 28,224 41,903 20-25 70,375 141,441 1,579,977 2,386 55,464 70,269 369,392 1,112,688 82,040 27,701 57,114 25-30 61,929 129,210 1,700,260 2,680 72,502 81,466 373,192 1,197,229 91,091 24,942 67,768 30-35 53,724 115,546 1,743,218 2,712 84,763 90,620 379,188 1,213,744 94,413 20,935 74,257 35-40 48,183 106,885 1,804,457 2,677 95,698 95,749 381,356 1,248,650 98,620 18,541 80,465 40-45 43,157 98,329 1,832,222 2,863 104,452 103,592 384,745 1,254,349 100,257 16,834 83,577 45-50 39,363 92,222 1,868,202 2,826 108,785 112,513 396,090 1,267,866 102,255 15,688 86,622 50-60 67,679 166,884 3,712,422 5,477 221,040 232,507 763,583 2,516,024 205,168 28,285 176,913 60-70 56,254 146,159 3,647,850 5,818 213,087 221,599 727,360 2,501,433 206,463 25,140 181,326 70-80 45,472 121,711 3,400,974 5,339 191,228 204,215 658,256 2,361,330 196,904 21,162 175,742 80-90 35,766 98,642 3,033,261 4,722 161,311 163,963 561,029 2,155,384 181,374 17,370 164,004

90-100 27,577 77,240 2,612,766 4,218 130,292 126,450 465,819 1,897,630 160,913 13,940 146,973 100-250 86,475 245,996 12,017,575 26,929 422,738 418,784 1,838,107 9,369,761 811,914 52,386 759,528 250-500 9,827 28,285 3,276,462 14,389 48,288 59,380 338,051 2,846,231 252,580 11,110 241,470

500 + 3,612 10,225 4,019,706 29,740 17,657 44,046 258,242 3,729,547 332,838 17,226 315,612

Quintile Distribution

First 20% 196,300 281,847 610,212 14,398 12,765 42,965 648,965 623,443 37,112 22,681 19,173 Second 20% 196,296 373,069 3,470,723 6,067 96,447 146,361 936,219 2,382,782 168,577 68,850 108,448 Middle 20% 196,293 422,678 6,422,974 9,735 315,104 330,732 1,382,363 4,471,169 348,008 77,067 274,141 Fourth 20% 196,296 485,591 11,013,990 17,150 645,191 671,349 2,250,347 7,512,484 614,029 82,965 531,213 Next 15% 147,227 408,555 13,989,732 23,093 679,606 679,887 2,482,496 10,187,155 864,563 74,566 789,998 Next 4% 39,260 112,370 7,169,835 21,106 193,223 201,661 979,470 5,818,536 509,388 27,922 481,466 Top 1% 9,814 28,177 6,315,967 39,653 48,102 81,904 484,341 5,742,205 511,715 24,966 486,749

Total 981,486 2,112,287 48,993,433 131,202 1,990,439 2,154,859 9,164,201 36,737,774 3,053,392 379,018 2,691,188

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) All 2006 Electronic returns

AGI Category Distribution

Oregon Adjustments

Deductions Credits Net TaxAdditions

Less than zero 13,427 1.8 -34,234 600 18 807 7,504 51 4 6 3 0.0 5.5 0-5 76,300 1.3 2,540 48 24 108 2,249 1,083 59 37 31 1.2 2.9

5-10 82,422 1.5 7,479 26 80 187 3,289 4,536 267 166 135 1.8 3.0 10-15 80,504 1.7 12,500 28 228 440 4,321 8,191 540 285 303 2.4 3.7 15-20 79,440 1.9 17,462 30 454 753 4,765 11,950 838 355 528 3.0 4.4 20-25 70,375 2.0 22,451 34 788 999 5,249 15,811 1,166 394 812 3.6 5.1 25-30 61,929 2.1 27,455 43 1,171 1,316 6,026 19,332 1,471 403 1,094 4.0 5.7 30-35 53,724 2.2 32,448 51 1,578 1,687 7,058 22,592 1,757 390 1,382 4.3 6.1 35-40 48,183 2.2 37,450 56 1,986 1,987 7,915 25,915 2,047 385 1,670 4.5 6.4 40-45 43,157 2.3 42,455 66 2,420 2,400 8,915 29,065 2,323 390 1,937 4.6 6.7 45-50 39,363 2.3 47,461 72 2,764 2,858 10,063 32,210 2,598 399 2,201 4.6 6.8 50-60 67,679 2.5 54,853 81 3,266 3,435 11,282 37,176 3,032 418 2,614 4.8 7.0 60-70 56,254 2.6 64,846 103 3,788 3,939 12,930 44,467 3,670 447 3,223 5.0 7.2 70-80 45,472 2.7 74,793 117 4,205 4,491 14,476 51,929 4,330 465 3,865 5.2 7.4 80-90 35,766 2.8 84,809 132 4,510 4,584 15,686 60,264 5,071 486 4,586 5.4 7.6 90-100 27,577 2.8 94,744 153 4,725 4,585 16,892 68,812 5,835 506 5,330 5.6 7.7

100-250 86,475 2.8 138,972 311 4,889 4,843 21,256 108,352 9,389 606 8,783 6.3 8.1 250-500 9,827 2.9 333,414 1,464 4,914 6,043 34,400 289,634 25,703 1,131 24,572 7.4 8.5 500 + 3,612 2.8 1,112,875 8,234 4,889 12,194 71,496 1,032,544 92,148 4,769 87,379 7.9 8.5

Quintile Distribution

First 20% 196,300 1.4 3,109 73 65 219 3,306 3,176 189 116 98 3.1 3.1 Second 20% 196,296 1.9 17,681 31 491 746 4,769 12,139 859 351 553 3.1 4.6 Middle 20% 196,293 2.2 32,721 50 1,605 1,685 7,042 22,778 1,773 393 1,397 4.3 6.1 Fourth 20% 196,296 2.5 56,109 87 3,287 3,420 11,464 38,271 3,128 423 2,706 4.8 7.1 Next 15% 147,227 2.8 95,022 157 4,616 4,618 16,862 69,194 5,872 507 5,366 5.6 7.8 Next 4% 39,260 2.9 182,624 538 4,922 5,137 24,948 148,205 12,975 711 12,264 6.7 8.3 Top 1% 9,814 2.9 643,567 4,040 4,901 8,346 49,352 585,104 52,141 2,544 49,597 7.7 8.5

Total 981,486 2.2 49,918 134 2,028 2,196 9,337 37,431 3,111 386 2,742 5.5 7.3

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross

Income

Taxable Income

Gross Tax

Tax as a Percent of

AGI

Tax as a Percent of Taxable Balance

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2006 Paper returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 13,023 23,823 -935,671 12,970 232 32,757 100,447 3,144 284 69 266 0-5 97,779 91,976 231,959 20,184 2,297 7,455 202,988 118,002 6,966 2,336 4,924

5-10 75,107 83,968 554,279 2,392 7,850 11,362 228,081 352,538 21,157 8,486 13,338 10-15 63,257 91,704 788,581 2,140 18,159 26,444 254,311 529,235 35,817 12,387 24,310 15-20 58,761 98,120 1,025,509 2,338 32,691 38,651 273,001 713,361 51,281 14,920 37,061 20-25 51,566 91,485 1,157,459 2,654 50,238 46,994 254,333 827,994 62,278 14,840 47,975 25-30 45,302 83,828 1,243,583 2,051 64,180 68,539 251,074 891,078 68,909 13,911 55,387 30-35 40,059 76,088 1,300,241 2,300 75,223 66,011 243,919 930,821 73,417 12,630 60,977 35-40 34,875 69,067 1,305,723 2,538 79,994 75,695 240,695 921,634 73,560 11,428 62,236 40-45 30,883 63,842 1,310,795 2,222 84,261 82,375 241,525 915,113 73,716 10,667 63,102 45-50 27,266 58,874 1,293,573 2,717 83,524 88,523 241,972 893,807 72,532 9,869 62,699 50-60 46,557 105,208 2,553,424 5,399 165,341 192,900 468,065 1,747,855 143,107 17,863 125,262 60-70 37,882 91,227 2,455,111 5,751 151,376 187,996 441,917 1,691,481 140,023 15,861 124,164 70-80 29,987 74,790 2,243,104 5,470 130,349 171,293 391,321 1,562,566 130,500 13,345 117,156 80-90 23,590 60,499 2,000,029 5,057 107,884 145,549 337,594 1,419,263 119,556 11,098 108,458

90-100 18,222 47,732 1,726,899 5,044 85,942 109,886 282,439 1,256,407 106,642 9,114 97,528 100-250 64,866 174,814 9,175,803 31,401 312,718 426,074 1,331,064 7,151,001 620,375 41,004 579,371 250-500 9,755 26,913 3,294,291 19,343 46,673 91,507 372,856 2,834,428 251,571 12,800 238,771

500 + 5,345 14,477 8,495,258 74,882 25,142 150,004 800,422 7,600,371 681,535 44,767 636,768

Quintile Distribution

First 20% 154,815 161,512 -424,594 34,109 6,019 45,280 426,756 293,467 17,264 6,573 11,336 Second 20% 154,817 230,966 2,123,477 6,021 56,558 72,415 640,218 1,447,335 100,053 32,100 69,927 Middle 20% 154,815 287,210 4,379,163 8,350 231,143 220,797 872,115 3,130,290 242,993 47,308 196,840 Fourth 20% 154,819 342,102 7,994,357 16,823 508,776 571,488 1,465,355 5,518,246 450,544 57,988 392,703 Next 15% 116,112 300,966 11,049,907 29,881 535,676 704,093 1,798,927 8,063,040 685,155 57,904 627,253 Next 4% 30,964 84,514 6,555,765 30,529 149,335 223,403 852,245 5,388,740 473,869 26,517 447,352 Top 1% 7,740 21,165 9,541,874 81,141 36,568 182,538 902,411 8,518,981 763,349 49,005 714,343

Total 774,082 1,428,435 41,219,949 206,853 1,524,075 2,020,014 6,958,026 32,360,099 2,733,227 277,394 2,459,754

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) All 2006 Paper returns

AGI Category Distribution

Oregon Adjustments

Deductions Credits Net TaxAdditions

Less than zero 13,023 1.8 -71,848 996 18 2,515 7,713 241 22 5 21 NA 8.5 0-5 97,779 0.9 2,372 206 24 76 2,076 1,207 71 24 50 2.1 4.2 5-10 75,107 1.1 7,380 32 105 151 3,037 4,694 282 113 178 2.4 3.8 10-15 63,257 1.4 12,466 34 287 418 4,020 8,366 566 196 384 3.1 4.6 15-20 58,761 1.7 17,452 40 556 658 4,646 12,140 873 254 631 3.6 5.2 20-25 51,566 1.8 22,446 52 974 911 4,932 16,057 1,208 288 930 4.1 5.8 25-30 45,302 1.9 27,451 45 1,417 1,513 5,542 19,670 1,521 307 1,223 4.5 6.2 30-35 40,059 1.9 32,458 57 1,878 1,648 6,089 23,236 1,833 315 1,522 4.7 6.6 35-40 34,875 2.0 37,440 73 2,294 2,171 6,902 26,427 2,109 328 1,785 4.8 6.8 40-45 30,883 2.1 42,444 72 2,728 2,667 7,821 29,632 2,387 345 2,043 4.8 6.9 45-50 27,266 2.2 47,443 100 3,063 3,247 8,875 32,781 2,660 362 2,300 4.8 7.0 50-60 46,557 2.3 54,845 116 3,551 4,143 10,054 37,542 3,074 384 2,691 4.9 7.2 60-70 37,882 2.4 64,809 152 3,996 4,963 11,666 44,651 3,696 419 3,278 5.1 7.3 70-80 29,987 2.5 74,803 182 4,347 5,712 13,050 52,108 4,352 445 3,907 5.2 7.5 80-90 23,590 2.6 84,783 214 4,573 6,170 14,311 60,164 5,068 471 4,598 5.4 7.6

90-100 18,222 2.6 94,770 277 4,716 6,030 15,500 68,950 5,852 500 5,352 5.6 7.8 100-250 64,866 2.7 141,458 484 4,821 6,569 20,520 110,243 9,564 632 8,932 6.3 8.1 250-500 9,755 2.8 337,703 1,983 4,785 9,381 38,222 290,562 25,789 1,312 24,477 7.2 8.4 500 + 5,345 2.7 1,589,384 14,010 4,704 28,064 149,752 1,421,959 127,509 8,376 119,134 7.5 8.4

Quintile Distribution

First 20% 154,815 1.0 -2,743 220 39 293 2,757 1,896 112 43 73 NA 3.9 Second 20% 154,817 1.5 13,716 39 365 468 4,135 9,349 646 207 452 3.3 4.8 Middle 20% 154,815 1.9 28,286 54 1,493 1,426 5,633 20,220 1,570 306 1,272 4.5 6.3 Fourth 20% 154,819 2.2 51,637 109 3,286 3,691 9,465 35,643 2,910 375 2,537 4.9 7.1 Next 15% 116,112 2.6 95,166 257 4,613 6,064 15,493 69,442 5,901 499 5,402 5.7 7.8 Next 4% 30,964 2.7 211,722 986 4,823 7,215 27,524 174,032 15,304 856 14,448 6.8 8.3 Top 1% 7,740 2.7 1,232,800 10,483 4,725 23,584 116,591 1,100,644 98,624 6,331 92,292 7.5 8.4

Total 774,082 1.8 53,250 267 1,969 2,610 8,989 41,805 3,531 358 3,178 6.0 7.6

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross

Income

Taxable Income

Gross Tax

Tax as a Percent of

AGI

Tax as a Percent of Taxable Balance

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2006 Full-year returns

Age Category Distribution

AGEOregon Adjustments

Deductions Taxable Income Gross Tax Credits Net TaxAdditions

0 - 14 6,704 342 42,594 312 3,057 984 8,862 32,841 2,508 79 2,430 15 - 19 83,153 28,415 570,435 598 16,863 9,224 149,570 403,135 27,619 4,026 23,760 20 - 24 156,624 172,012 2,573,322 1,408 124,531 57,158 387,669 2,022,342 153,287 30,288 125,509 25 - 29 145,394 274,529 4,600,609 2,924 232,307 72,003 707,362 3,620,743 290,254 53,004 242,137 30 - 34 127,808 325,184 5,939,212 4,118 250,823 76,316 1,028,455 4,636,983 380,875 61,629 323,592 35 - 39 132,845 381,978 7,873,049 10,143 291,778 94,854 1,373,276 6,202,114 518,219 72,373 449,094 40 - 44 130,202 373,169 8,553,796 14,954 315,589 110,306 1,456,163 6,895,894 581,111 68,514 514,704 45 - 49 141,847 366,530 10,475,984 25,315 387,157 142,748 1,646,313 8,463,912 719,324 69,644 650,950 50 - 54 146,181 327,513 11,092,516 31,965 438,892 177,660 1,693,905 8,964,762 763,929 62,649 701,925 55 - 59 135,128 266,137 10,500,691 38,437 421,945 250,333 1,645,420 8,432,567 720,044 53,050 667,331 60 - 64 101,404 185,327 7,572,689 39,852 298,577 439,759 1,413,113 5,692,325 484,553 38,590 446,138 65 - 69 70,692 125,208 4,968,396 30,063 172,495 728,888 1,100,110 3,163,207 267,630 24,096 243,596 70 - 74 52,311 89,619 3,100,978 24,596 113,627 565,914 744,550 1,834,647 153,520 16,549 137,016 75 - 79 43,394 70,386 2,440,492 23,458 87,625 456,760 611,943 1,409,998 118,056 11,812 106,268 80 - 84 35,587 54,545 1,844,568 21,729 68,062 373,405 494,009 1,019,779 85,103 8,473 76,639

85+ 34,899 48,220 1,628,028 26,711 60,649 374,823 547,877 809,391 67,578 6,420 61,162 Unknown 1,924 4,435 53,310 476 1,676 1,033 12,784 43,134 3,456 712 2,753

Total 1,546,097 3,093,549 83,830,670 297,059 3,285,653 3,932,167 15,021,381 63,647,772 5,337,067 581,907 4,775,003

Oregon Department of Revenue2006 Personal Income Tax Statistics

Number of Returns

Number of Exemptions

Adjusted Gross Income Federal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2006 Full-year returns

Age Category Distribution

AGE

Oregon Adjustments

Deductions Gross Tax Credits Net TaxAdditions

0 - 14 6,704 0.1 6,353 47 456 147 1,322 4,899 374 12 362 5.7 7.4 15 - 19 83,153 0.3 6,860 7 203 111 1,799 4,848 332 48 286 4.2 5.9 20 - 24 156,624 1.1 16,430 9 795 365 2,475 12,912 979 193 801 4.9 6.2 25 - 29 145,394 1.9 31,642 20 1,598 495 4,865 24,903 1,996 365 1,665 5.3 6.7 30 - 34 127,808 2.5 46,470 32 1,963 597 8,047 36,281 2,980 482 2,532 5.4 7.0 35 - 39 132,845 2.9 59,265 76 2,196 714 10,337 46,687 3,901 545 3,381 5.7 7.2 40 - 44 130,202 2.9 65,696 115 2,424 847 11,184 52,963 4,463 526 3,953 6.0 7.5 45 - 49 141,847 2.6 73,854 179 2,729 1,006 11,606 59,669 5,071 491 4,589 6.2 7.7 50 - 54 146,181 2.2 75,882 219 3,002 1,215 11,588 61,327 5,226 429 4,802 6.3 7.8 55 - 59 135,128 2.0 77,709 284 3,123 1,853 12,177 62,404 5,329 393 4,939 6.4 7.9 60 - 64 101,404 1.8 74,678 393 2,944 4,337 13,936 56,135 4,778 381 4,400 5.9 7.8 65 - 69 70,692 1.8 70,282 425 2,440 10,311 15,562 44,746 3,786 341 3,446 4.9 7.7 70 - 74 52,311 1.7 59,280 470 2,172 10,818 14,233 35,072 2,935 316 2,619 4.4 7.5 75 - 79 43,394 1.6 56,240 541 2,019 10,526 14,102 32,493 2,721 272 2,449 4.4 7.5 80 - 84 35,587 1.5 51,833 611 1,913 10,493 13,882 28,656 2,391 238 2,154 4.2 7.5

85+ 34,899 1.4 46,650 765 1,738 10,740 15,699 23,192 1,936 184 1,753 3.8 7.6 Unknown 1,924 2.3 27,708 248 871 537 6,645 22,419 1,796 370 1,431 5.2 6.4

Total 1,546,097 2.0 54,221 192 2,125 2,543 9,716 41,167 3,452 376 3,088 5.7 7.5

Oregon Department of Revenue2006 Personal Income Tax Statistics

Number of Returns

Number of Exemptions

Adjusted Gross

Income

Taxable Income

Tax as a Percent of

AGI

Tax as a Percent of Taxable Income

Federal Tax Subtraction

Other Subtractions

TABLE C: DISTRIBUTION OF RETURNS BY TYPE 2006 Full-year returns

Age Category Distribution

AGESingle Joint Separate Head of Household Qualifying Widow(er) Itemized

Number % Number % Number % Number % Number % Number %

0 - 14 6,704 6,673 99.5 16 0.2 * * 14 0.2 0 0.0 287 4.3 15 - 19 83,153 80,870 97.3 534 0.6 147 0.2 1,603 1.9 0 0.0 565 0.7 20 - 24 156,624 127,678 81.5 12,635 8.1 1,336 0.9 14,968 9.6 7 0.0 8,103 5.2 25 - 29 145,394 81,553 56.1 38,369 26.4 2,060 1.4 23,391 16.1 21 0.0 33,800 23.2 30 - 34 127,808 46,682 36.5 55,525 43.4 2,020 1.6 23,536 18.4 45 0.0 55,046 43.1 35 - 39 132,845 38,163 28.7 66,440 50.0 2,288 1.7 25,893 19.5 61 0.0 72,242 54.4 40 - 44 130,202 35,921 27.6 67,046 51.5 2,280 1.8 24,841 19.1 114 0.1 77,582 59.6 45 - 49 141,847 42,756 30.1 74,688 52.7 2,635 1.9 21,625 15.2 143 0.1 89,660 63.2 50 - 54 146,181 48,608 33.3 80,420 55.0 2,651 1.8 14,363 9.8 139 0.1 98,079 67.1 55 - 59 135,128 47,180 34.9 78,123 57.8 2,137 1.6 7,600 5.6 88 0.1 94,334 69.8 60 - 64 101,404 35,694 35.2 61,088 60.2 1,354 1.3 3,232 3.2 36 0.0 74,603 73.6 65 - 69 70,692 24,037 34.0 44,518 63.0 670 0.9 1,449 2.0 18 0.0 53,465 75.6 70 - 74 52,311 18,869 36.1 32,214 61.6 402 0.8 812 1.6 14 0.0 40,119 76.7 75 - 79 43,394 18,638 43.0 23,857 55.0 328 0.8 558 1.3 13 0.0 33,036 76.1 80 - 84 35,587 18,626 52.3 16,334 45.9 253 0.7 364 1.0 10 0.0 26,883 75.5

85+ 34,899 24,299 69.6 10,023 28.7 277 0.8 290 0.8 10 0.0 25,615 73.4 Unknown 1,924 912 47.4 566 29.4 51 2.7 395 20.5 0 0.0 438 22.8

Total 1,546,097 697,159 45.1 662,396 42.8 20,889 1.4 164,934 10.7 719 0.0 783,857 50.7 * Summary information for this category has been combined with the previous (or following) category due to the low count.

Oregon Department of Revenue2006 Personal Income Tax Statistics

Number of Returns

TABLE D: SOURCES OF ADJUSTED GROSS INCOME (THOUSANDS OF DOLLARS) 2006 Full-year returns

Age Category Distribution

AGE Capital Gains Adjustments

0 - 14 6,704 42,594 6,599 11,122 328 17,580 1,393 4,028 32 1,735 224 15 - 19 83,153 570,435 490,717 20,173 3,432 43,066 2,096 8,365 193 5,136 2,743 20 - 24 156,624 2,573,322 2,456,498 23,944 32,884 34,058 7,322 14,973 -2,058 32,708 27,008 25 - 29 145,394 4,600,609 4,289,108 34,431 107,683 81,819 26,080 57,725 -2,028 63,524 57,733 30 - 34 127,808 5,939,212 5,350,100 54,701 197,544 141,095 49,642 151,611 -6,014 78,950 78,417 35 - 39 132,845 7,873,049 6,703,278 102,526 305,014 295,896 77,929 408,511 -11,075 106,855 115,884 40 - 44 130,202 8,553,796 7,088,776 166,295 357,424 451,289 110,373 495,280 -17,536 43,721 141,828 45 - 49 141,847 10,475,984 7,956,205 290,475 469,742 859,987 169,009 768,640 -33,826 195,472 199,721 50 - 54 146,181 11,092,516 8,194,709 407,231 545,931 836,737 315,466 956,686 -37,061 129,388 256,570 55 - 59 135,128 10,500,691 6,757,378 513,073 555,820 1,141,375 896,492 874,937 -49,082 73,389 262,691 60 - 64 101,404 7,572,689 3,602,926 506,923 377,257 1,053,473 1,630,050 583,113 -41,434 44,722 184,341 65 - 69 70,692 4,968,396 1,163,609 618,490 140,760 921,365 1,833,268 386,113 -34,615 18,564 79,158 70 - 74 52,311 3,100,978 373,767 391,994 52,242 564,340 1,492,044 225,789 -19,777 50,214 29,636 75 - 79 43,394 2,440,492 153,321 426,325 14,258 466,583 1,171,898 233,070 -12,066 1,636 14,531 80 - 84 35,587 1,844,568 49,376 413,017 7,725 396,615 856,195 137,840 -5,265 -4,719 6,216

85+ 34,899 1,628,028 25,555 481,464 3,012 339,197 688,099 92,858 499 1,001 3,657 Unknown 1,924 53,310 35,983 3,681 4,012 5,377 2,581 4,291 -229 -1,382 1,004

Total 1,546,097 83,830,670 54,697,908 4,465,865 3,175,069 7,649,854 9,329,938 5,403,828 -271,342 840,913 1,461,364

Oregon Department of Revenue2006 Personal Income Tax Statistics

Number of Returns

Adjusted Gross Income

Wages, Salaries, Tips

Taxable Dividends

and Interest

Business Income

Taxable Pensions

Schedule E Income1

Farm Income

All Other Income2

1Schedule E income includes: rental real estate, royalties, partnerships, S corporations, and trusts.2All other income includes: taxable state income tax refunds, alimony received, unemployment compensation, and other income.

TABLE I: OREGON CREDITS (THOUSANDS OF DOLLARS) 2006 Full-year returns

Age Category DistributionNONREFUNDABLE CREDITS REFUNDABLE CREDITS

AGE Total Credits

0 - 14 6,704 79 36 0 0 0 1 36 4 1 1 0 15 - 19 83,153 4,026 3,610 0 21 0 9 78 33 219 55 0 20 - 24 156,624 30,288 24,360 0 889 0 46 348 251 2,070 2,324 0 25 - 29 145,394 53,004 39,789 1 2,208 0 139 865 835 3,363 5,791 14 30 - 34 127,808 61,629 47,840 0 2,194 0 254 1,285 1,580 3,055 5,386 36 35 - 39 132,845 72,373 56,630 0 1,652 0 376 4,093 2,913 2,996 3,710 4 40 - 44 130,202 68,514 55,567 1 945 0 462 3,663 3,347 2,469 2,053 7 45 - 49 141,847 69,644 54,731 3 438 0 653 5,076 5,954 1,848 932 8 50 - 54 146,181 62,649 48,882 7 161 0 919 4,416 6,875 1,073 300 15 55 - 59 135,128 53,050 39,262 35 66 1 997 5,225 6,777 555 110 22 60 - 64 101,404 38,590 26,169 397 19 0 735 4,857 6,083 279 36 13 65 - 69 70,692 24,096 15,865 189 4 7 466 2,738 4,709 115 4 0 70 - 74 52,311 16,549 10,715 155 2 1 324 2,300 2,983 46 4 19 75 - 79 43,394 11,812 8,186 118 0 2 276 877 2,318 16 0 20 80 - 84 35,587 8,473 6,200 92 0 2 192 850 1,122 6 0 10

85+ 34,899 6,420 4,969 84 1 2 119 575 660 3 1 6 Unknown 1,924 712 613 0 11 0 1 59 5 12 10 0

Total 1,546,097 581,907 443,425 1,082 8,613 16 5,967 37,339 46,450 18,126 20,716 174

Oregon Department of Revenue2006 Personal Income Tax Statistics

Number of Returns

Exemption Credits

Retirement Income

Child and Dependent

Care

Elderly or Disabled

Political Contributions

Tax Paid to Other States Other Credits1 Earned

Income

Working Family Child

Care

Involuntary Mobile Home

Move

1 Other Credits includes Claim of Right Income Repayments Refundable Credit

Quintile Groups for Part-Year Resident andNonresident Returns

The following two tables summarize Oregon adjusted gross income and tax by Oregon income range for bothpart-year resident returns and nonresident returns.

The tables below show the AGI levels for each quintile group provided in the detailed tables.

Part-Year Resident Returns

Quintile Group AGI Range

First 20% Less than $3,670

Second 20% $3,670 - $8,690

Middle 20% $8,690 - $16,820

Fourth 20% $16,820 - $34,300

Next 15% $34,300 - $82,910

Next 4% $82,910 - $173,490

Top 1% $173,490 +

Nonresident Returns

Quintile Group AGI Range

First 20% Less than $1,750

Second 20% $1,750 - $8,270

Middle 20% $8,270 - $23,470

Fourth 20% $23,470 - $48,490

Next 15% $48,490 - $101,470

Next 4% $101,470 - $279,420

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2006 Part-year returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 1,464 2,766 -16,753 164 17 412 102 50 17 4 14 0-5 17,206 24,364 41,063 1,112 1,075 2,844 13,541 28,156 1,962 695 1,335

5-10 13,002 20,298 95,613 509 3,252 2,835 21,091 70,910 5,056 1,527 3,657 10-15 8,809 15,275 108,697 214 4,818 3,579 19,525 82,236 6,201 1,455 4,836 15-20 6,279 11,745 108,883 237 5,497 3,762 18,802 81,780 6,348 1,243 5,153 20-25 4,672 9,250 104,475 183 5,758 3,464 17,768 78,513 6,232 1,026 5,233 25-30 3,588 7,486 98,447 289 5,777 3,346 16,014 74,023 5,964 829 5,147 30-35 2,665 5,721 86,369 169 5,060 3,196 13,945 64,637 5,272 643 4,635 35-40 2,146 4,796 80,320 211 4,749 2,274 13,172 60,517 4,980 557 4,425 40-45 1,729 3,893 73,376 227 4,294 1,779 12,050 55,680 4,622 487 4,138 45-50 1,469 3,577 69,700 151 3,851 1,863 11,261 52,912 4,399 445 3,954 50-60 2,171 5,200 118,685 282 6,301 2,440 19,459 91,078 7,622 684 6,937 60-70 1,522 3,873 98,410 510 4,850 2,310 15,730 76,125 6,429 498 5,931 70-80 1,144 2,841 85,383 252 3,852 1,824 13,203 66,774 5,653 404 5,249 80-90 770 2,014 65,221 215 2,716 947 10,124 51,654 4,411 304 4,107

90-100 619 1,682 58,475 187 2,210 866 9,099 46,487 3,973 256 3,717 100-250 2,124 5,854 297,062 883 7,844 4,624 39,529 246,023 21,430 1,159 20,270 250-500 232 691 78,495 256 889 827 6,684 70,352 6,188 304 5,884

500 + 100 246 207,124 873 387 2,493 17,496 187,622 14,660 1,088 13,571

Quintile Distribution

First 20% 14,343 20,939 5,604 342 573 2,575 8,485 14,341 1,018 377 684 Second 20% 14,339 21,502 86,410 1,169 2,722 2,702 20,529 63,751 4,488 1,420 3,189 Middle 20% 14,344 24,885 177,040 541 7,841 5,763 32,092 133,810 10,083 2,374 7,863 Fourth 20% 14,343 28,912 346,786 812 19,459 12,032 58,111 260,032 20,778 3,172 17,670 Next 15% 10,757 25,517 558,009 1,670 29,449 13,259 89,712 428,101 35,814 3,243 32,577 Next 4% 2,868 7,774 321,361 1,101 10,481 5,111 46,398 260,554 22,488 1,374 21,114 Top 1% 717 2,043 363,834 1,288 2,671 4,243 33,267 324,940 26,750 1,650 25,100

Total 71,711 131,572 1,859,044 6,922 73,196 45,686 288,595 1,485,528 121,420 13,611 108,196

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) All 2006 Part-year returns

AGI Category Distribution

Oregon Adjustments

Deductions Gross Tax Credits Net TaxAdditions

Less than zero 1,464 1.9 -11,444 112 11 281 70 34 12 3 10 NA 28.8 0-5 17,206 1.4 2,387 65 63 165 787 1,636 114 40 78 3.3 4.7 5-10 13,002 1.6 7,354 39 250 218 1,622 5,454 389 118 281 3.8 5.2

10-15 8,809 1.7 12,339 24 547 406 2,217 9,335 704 165 549 4.4 5.9 15-20 6,279 1.9 17,341 38 876 599 2,994 13,024 1,011 198 821 4.7 6.3 20-25 4,672 2.0 22,362 39 1,233 741 3,803 16,805 1,334 220 1,120 5.0 6.7 25-30 3,588 2.1 27,438 81 1,610 932 4,463 20,631 1,662 231 1,434 5.2 7.0 30-35 2,665 2.1 32,408 63 1,899 1,199 5,233 24,254 1,978 241 1,739 5.4 7.2 35-40 2,146 2.2 37,428 98 2,213 1,060 6,138 28,200 2,321 260 2,062 5.5 7.3 40-45 1,729 2.3 42,438 132 2,484 1,029 6,969 32,204 2,673 282 2,393 5.6 7.4 45-50 1,469 2.4 47,447 103 2,621 1,268 7,666 36,019 2,995 303 2,692 5.7 7.5 50-60 2,171 2.4 54,669 130 2,902 1,124 8,963 41,952 3,511 315 3,195 5.8 7.6 60-70 1,522 2.5 64,658 335 3,186 1,518 10,335 50,016 4,224 327 3,897 6.0 7.8 70-80 1,144 2.5 74,635 220 3,367 1,595 11,541 58,369 4,941 353 4,588 6.1 7.9 80-90 770 2.6 84,703 279 3,528 1,230 13,149 67,083 5,729 394 5,334 6.3 8.0 90-100 619 2.7 94,466 303 3,570 1,400 14,699 75,100 6,419 414 6,005 6.4 8.0

100-250 2,124 2.8 139,860 416 3,693 2,177 18,611 115,830 10,089 546 9,543 6.8 8.2 250-500 232 3.0 338,342 1,102 3,830 3,565 28,809 303,240 26,674 1,311 25,363 7.5 8.4

500 + 100 2.5 2,071,241 8,734 3,868 24,929 174,956 1,876,222 146,598 10,884 135,714 6.6 7.2

Quintile Distribution

First 20% 14,343 1.5 391 24 40 180 592 1,000 71 26 48 12.2 4.8 Second 20% 14,339 1.5 6,026 82 190 189 1,432 4,446 313 99 222 3.7 5.0 Middle 20% 14,344 1.7 12,343 38 547 402 2,237 9,329 703 166 548 4.4 5.9 Fourth 20% 14,343 2.0 24,178 57 1,357 839 4,052 18,130 1,449 221 1,232 5.1 6.8 Next 15% 10,757 2.4 51,874 155 2,738 1,233 8,340 39,797 3,329 302 3,029 5.8 7.6 Next 4% 2,868 2.7 112,051 384 3,655 1,782 16,178 90,849 7,841 479 7,362 6.6 8.1 Top 1% 717 2.8 507,440 1,796 3,726 5,918 46,398 453,194 37,308 2,301 35,007 6.9 7.7

Total 71,711 1.8 25,924 97 1,021 637 4,024 20,716 1,693 190 1,509 5.8 7.3

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable Income

Tax as a Percent of

AGI

Tax as a Percent of Taxable Balance

Federal Tax Subtraction

Other Subtractions

TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2006 Nonresident returns

AGI Category Distribution

Oregon AdjustmentsDeductions Gross Tax Credits Net Tax

Additions

Less than zero 6,966 15,851 -437,061 4,946 21 23,925 287 915 75 19 59 0-5 37,264 70,881 64,798 20,156 2,098 6,722 35,711 61,567 3,855 937 2,980

5-10 15,225 30,520 110,803 566 3,771 3,716 31,066 79,235 4,472 1,543 3,029 10-15 10,028 21,763 123,967 282 4,660 7,220 28,368 90,322 5,745 1,676 4,173 15-20 8,175 18,618 142,909 380 5,778 7,411 31,045 103,598 7,066 1,831 5,309 20-25 7,095 16,408 159,344 213 6,935 7,083 30,363 116,942 8,442 1,950 6,558 25-30 6,378 15,377 175,311 121 8,258 16,831 36,224 129,028 9,673 1,929 7,789 30-35 5,802 14,395 188,394 220 9,299 6,312 39,616 138,928 10,703 1,916 8,812 35-40 5,372 13,521 201,148 162 10,399 4,752 37,206 149,591 11,746 1,831 9,931 40-45 4,809 12,525 204,055 90 10,693 4,293 37,610 152,510 12,166 1,760 10,409 45-50 4,309 11,486 204,335 228 10,634 4,268 46,574 151,596 12,217 1,645 10,577 50-60 6,660 18,253 364,740 230 18,253 8,073 65,386 274,422 22,446 2,813 19,635 60-70 5,040 14,163 326,310 102 15,618 7,037 56,485 248,038 20,595 2,439 18,155 70-80 3,383 9,789 252,746 266 11,187 4,613 42,288 195,231 16,381 1,816 14,565 80-90 2,417 7,135 204,810 259 8,531 3,875 33,487 160,076 13,547 1,560 11,987

90-100 1,747 5,070 165,266 358 6,353 2,976 26,571 129,888 11,068 1,313 9,755 100-250 5,466 15,715 767,049 990 18,786 16,711 103,337 635,198 55,221 8,250 46,971 250-500 958 2,499 327,098 987 2,631 19,724 50,220 286,606 25,461 5,098 20,363

500 + 666 1,632 977,646 3,519 1,760 41,478 80,407 860,881 77,253 20,567 56,686

Quintile Distribution

First 20% 27,554 56,406 -426,594 24,593 510 27,688 13,609 26,369 2,078 254 1,838 Second 20% 27,550 51,724 125,457 707 3,979 5,235 43,045 86,578 4,628 1,682 3,063 Middle 20% 27,551 61,016 415,088 1,196 16,494 20,955 90,913 302,228 20,214 5,425 15,053 Fourth 20% 27,553 68,985 964,243 842 48,405 37,322 195,695 714,491 55,632 9,212 46,527 Next 15% 20,664 58,220 1,394,029 1,243 63,862 28,319 237,998 1,068,445 89,030 10,572 78,461 Next 4% 5,511 15,781 812,097 1,237 18,729 18,955 106,599 676,100 58,889 9,040 49,849 Top 1% 1,377 3,469 1,239,349 4,257 3,686 58,546 124,390 1,090,361 97,660 24,708 72,951

Total 137,760 315,601 4,523,668 34,074 155,665 197,020 812,250 3,964,573 328,132 60,894 267,742

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable IncomeFederal Tax

SubtractionOther

Subtractions

TABLE B: AVERAGE INCOME AND TAX (DOLLARS) All 2006 Nonresident returns

AGI Category Distribution

Oregon Adjustments

Deductions Gross Tax Credits Net TaxAdditions

Less than zero 6,966 2.3 -62,742 710 3 3,435 41 131 11 3 9 NA 6.5 0-5 37,264 1.9 1,739 541 56 180 958 1,652 103 25 80 4.6 4.8

5-10 15,225 2.0 7,278 37 248 244 2,041 5,204 294 101 199 2.7 3.8 10-15 10,028 2.2 12,362 28 465 720 2,829 9,007 573 167 416 3.4 4.6 15-20 8,175 2.3 17,481 46 707 907 3,798 12,673 864 224 650 3.7 5.1 20-25 7,095 2.3 22,459 30 978 998 4,280 16,482 1,190 275 924 4.1 5.6 25-30 6,378 2.4 27,487 19 1,295 2,639 5,680 20,230 1,517 302 1,221 4.4 6.0 30-35 5,802 2.5 32,471 38 1,603 1,088 6,828 23,945 1,845 330 1,519 4.7 6.3 35-40 5,372 2.5 37,444 30 1,936 885 6,926 27,846 2,187 341 1,849 4.9 6.6 40-45 4,809 2.6 42,432 19 2,224 893 7,821 31,714 2,530 366 2,165 5.1 6.8 45-50 4,309 2.7 47,421 53 2,468 991 10,809 35,181 2,835 382 2,455 5.2 7.0 50-60 6,660 2.7 54,766 35 2,741 1,212 9,818 41,205 3,370 422 2,948 5.4 7.2 60-70 5,040 2.8 64,744 20 3,099 1,396 11,207 49,214 4,086 484 3,602 5.6 7.3 70-80 3,383 2.9 74,711 79 3,307 1,363 12,500 57,709 4,842 537 4,305 5.8 7.5 80-90 2,417 3.0 84,737 107 3,530 1,603 13,855 66,229 5,605 645 4,960 5.9 7.5

90-100 1,747 2.9 94,600 205 3,636 1,704 15,209 74,349 6,335 752 5,584 5.9 7.5 100-250 5,466 2.9 140,331 181 3,437 3,057 18,905 116,209 10,103 1,509 8,593 6.1 7.4 250-500 958 2.6 341,438 1,030 2,746 20,588 52,422 299,171 26,578 5,322 21,256 6.2 7.1

500 + 666 2.5 1,467,936 5,284 2,643 62,280 120,731 1,292,614 115,996 30,882 85,114 5.8 6.6

Quintile Distribution

First 20% 27,554 2.0 -15,482 893 19 1,005 494 957 75 9 67 NA 7.0 Second 20% 27,550 1.9 4,554 26 144 190 1,562 3,143 168 61 111 2.4 3.5 Middle 20% 27,551 2.2 15,066 43 599 761 3,300 10,970 734 197 546 3.6 5.0 Fourth 20% 27,553 2.5 34,996 31 1,757 1,355 7,103 25,932 2,019 334 1,689 4.8 6.5 Next 15% 20,664 2.8 67,462 60 3,091 1,370 11,518 51,706 4,309 512 3,797 5.6 7.3 Next 4% 5,511 2.9 147,359 224 3,398 3,440 19,343 122,682 10,686 1,640 9,045 6.1 7.4 Top 1% 1,377 2.5 900,036 3,091 2,677 42,517 90,334 791,838 70,922 17,944 52,979 5.9 6.7

Total 137,760 2.3 32,837 247 1,130 1,430 5,896 28,779 2,382 442 1,944 5.9 6.8

Oregon Department of Revenue2006 Personal Income Tax Statistics

AGI Level ($000)

Number of Returns

Number of Exemptions

Adjusted Gross Income

Taxable Income

Tax as a Percent of

AGI

Tax as a Percent of Taxable Balance

Federal Tax Subtraction

Other Subtractions