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| Introduction and Highlights |
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| Guide to Using the Data |
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| Section 1: Historical Trends |
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1 |
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Personal income tax revenue 1984–1998 |
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2 |
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Total adjusted gross income 1984–1998 |
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3 |
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Oregon personal income tax information and selected economic indicators 1988–1998 |
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4 |
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Effective tax rates by AGI category 1988–1998 |
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5 |
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Distribution of number of filers and tax due by AGI level 1988–1998 |
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6 |
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Distribution of positive AGI by AGI level 1988–1998 |
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7 |
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Sources of adjusted gross income 1988–1998 |
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8 |
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Taxpayers moving to and from Oregon |
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9 |
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Number of income tax filers moving to Oregon, by county of destination |
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10 |
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Number of income tax filers moving from Oregon, by destination |
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11 |
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Distribution of returns, AGI, and tax due by county |
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12 |
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Average adjusted gross income for Oregon counties |
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13 |
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Average tax due for Oregon counties |
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14 |
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Effective income tax rates for Oregon counties |
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15 |
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Mean and median adjusted gross income by county |
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| Section 2: Summary of Oregon Personal Income Tax Law for 1998 |
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| Section 3: Tables for All Returns |
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A |
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Income and tax |
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B |
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Average income and tax |
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C |
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Distribution of returns, by type |
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D |
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Sources of adjusted gross income |
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E |
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Adjustments to income |
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F |
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Oregon adjustments to federal adjusted gross income |
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G |
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Credits against state tax |
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H |
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Distribution of returns by number of personal exemptions |
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H1 |
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Distribution of returns: personal, disability or disabled child exemptions |
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I |
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Distribution of returns: over 65 or blind standard deductions |
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J |
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Oregon tax payments, refunds, and donations |
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J |
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Oregon itemized deductions, state tax itemized on federal return, and Oregon medical deduction |
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| Section 4: Tables for Full-Year Resident Returns |
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A |
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Income and tax |
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B |
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Average income and tax |
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Gross Income
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D |
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Sources of adjusted gross income |
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D1 |
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Wage, interest, and dividend income |
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D2 |
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Tax refund, alimony, and unemployment income |
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D3 |
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IRA distributions, pensions, and taxable Social Security income |
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D4 |
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Business income |
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D5 |
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Capital gain income |
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D6 |
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Supplemental income |
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D7 |
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Miscellaneous income |
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D8 |
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Farm income |
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D9 |
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Other income |
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D10 |
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Unknown income |
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Federal Adjustments to Income
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E |
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Adjustments to income |
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E1 |
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IRA, student loan interest, and medical savings account payment adjustments |
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E2 |
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Moving expenses, self-employment tax and health insurance |
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E3 |
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Keogh retirement plan payments, alimony paid, and forfeited interest penalty |
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Oregon Adjustments to Income
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F |
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Oregon adjustments to federal adjusted gross income |
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F1 |
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Municipal bond interest and other additions |
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F2 |
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Federal tax, taxable Social Security, and Oregon tax refund |
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F3 |
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Interest on U.S. bonds, federal pension, and other subtractions |
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Credits
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G |
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Credits against state tax |
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G1 |
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Exemption, earned income credit, and working family credit |
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G2 |
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Retirement income credit, child care credit, and elderly credit |
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G3 |
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Political contribution credit, taxes paid to other states and other credits |
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Exemptions and Standard Deductions
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H |
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Distribution of returns by number of personal exemptions |
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H1 |
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Distribution of returns: personal, disability or disabled child exemptions |
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I |
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Distribution of returns: over 65 or blind standard deductions |
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Payments, Refunds, and Donations
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J |
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Oregon tax payments, refunds, and donations |
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J1 |
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Withholding and estimated tax payments |
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J2 |
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Tax paid with return, tax refund due, and zero balance returns |
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J3 |
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Donations: Nongame Wildlife and AIDS/HIV Education funds |
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J4 |
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Donations: Child Abuse Prevention,Alzheimer’s Research, and Stop Domestic Violence funds |
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Itemized Deductions and Federal Return Data
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K |
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Oregon itemized deduction, state tax itemized on federal return, and Oregon medical deduction |
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L |
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Federal taxes and credits |
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L1 |
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Federal basic tax, alternative minimum tax, tax on IRAs, and net federal tax |
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L2 |
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Federal child care, elderly, and child credits |
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L3 |
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Federal education, adoption, and foreign tax credits |
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L4 |
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Federal other credits, total credits, and earned income credit |
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Selected Groups: Full-Year 1998 Returns
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A |
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Taxable returns |
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A |
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Nontaxable returns |
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A |
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Standard deduction returns |
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A |
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Itemized returns |
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A |
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Single |
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B |
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Single, family size—zero |
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B |
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Family size—one |
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B |
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Family size—two |
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B |
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Family size—three |
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B |
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Family size—four+ |
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A |
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Joint |
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B |
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Joint, family size—one |
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B |
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Family size—two |
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B |
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Family size—three |
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B |
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Family size—four |
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B |
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Family size—five |
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B |
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Family size—six |
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B |
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Family size—seven |
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B |
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Family size—eight+ |
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A |
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Head of household |
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B |
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Head of household, family size—one |
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B |
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Family size—two |
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B |
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Family size—three |
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B |
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Family size—four |
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B |
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Family size—five+ |
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A |
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Separate |
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B |
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Separate, family size—one |
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B |
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Family size—two |
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B |
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Family size—three+ |
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| Section 5: Tables for Part-Year Resident and Nonresident Returns |
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A |
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Income and tax: part-year returns |
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A |
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Income and tax: nonresident |
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A |
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Income and tax: part-year taxable |
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A |
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Income and tax: nonresident taxable |
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| Section 6: Tables for All Returns by County |
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A |
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Income and tax |
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B |
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Average income and tax |
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C |
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Distribution of personal income tax returns by type |
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D |
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Sources of adjusted gross income |
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| Section 7: Tables for Individual Counties and Other States |
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A |
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Baker County |
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A |
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Benton County |
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A |
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Clackamas County |
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A |
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Clatsop County |
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A |
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Columbia County |
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A |
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Coos County |
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A |
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Crook County |
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A |
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Curry County |
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A |
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Deschutes County |
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A |
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Douglas County |
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A |
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Gilliam County |
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A |
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Grant County |
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A |
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Harney County |
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A |
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Hood River County |
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A |
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Jackson County |
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A |
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Jefferson County |
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A |
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Josephine County |
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A |
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Klamath County |
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A |
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Lake County |
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A |
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Lane County |
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A |
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Lincoln County |
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A |
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Linn County |
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A |
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Malheur County |
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A |
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Marion County |
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A |
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Morrow County |
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A |
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Multnomah County |
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A |
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Polk County |
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A |
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Sherman County |
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A |
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Tillamook County |
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A |
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Umatilla County |
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A |
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Union County |
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A |
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Wallowa County |
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A |
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Wasco County |
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A |
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Washington County |
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A |
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Wheeler County |
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A |
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Yamhill County |
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A |
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Clark County, Washington |
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A |
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Other Washington counties |
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A |
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All California |
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A |
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All Idaho |
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A |
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All other states |
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| Appendix I: Tax Law Changes 1980 to 1998 |
| Appendix II-A: Personal Income Tax Brackets and Tax Rates, 1930 to 1998 |
| Appendix II-B: Personal Exemption Deductions and Credits, 1930 to 1998 |
| Appendix III: Glossary of Terms |
