Oregon Personal Income Tax Statistics 2020, 150-101-406

Oregon Personal Income Tax Statistics - 2020 Edition - Tax Year 2018

Oregon Personal

Income Tax Statistics

Characteristics of Filers

2020 Edition

Tax Year 2018

150-101-406 (Rev. 5-20)

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Oregon

Personal Income Tax

Statistics

Characteristics of Filers

2020 Edition

Tax Year 2018

Prepared by

Research Section

Principal analyst: Mark Beilby

Oregon Department of Revenue

Salem OR 97301-2555

150-101-406 (Rev. 5-20)

Contents

Page

INTRODUCTION ............................................................................................................. 1

Highlights ................................................................................................................................ 1

Overview................................................................................................................................. 1

Structure of this Report ........................................................................................................... 2

Personal Income Tax Calculation ........................................................................................................ 3

Additional Information ............................................................................................................. 7

2018 CHARACTERISTICS OF FILERS AND HISTORICAL TRENDS .......................... 9

1) Returns ............................................................................................................................... 9

2) Income and Tax .................................................................................................................16

3) Adjustments .......................................................................................................................27

4) Additions and Subtractions ................................................................................................29

5) Deductions ........................................................................................................................31

6) Tax Rates for Pass-through Income ..................................................................................33

7) Credits ...............................................................................................................................34

8) Payments and Refunds .....................................................................................................37

9) Part-Year Residents ..........................................................................................................39

10) County Data ....................................................................................................................................44

APPENDICES ............................................................................................................... 49

Appendix A ¨C Two Percent Surplus Refund (Kicker) History ..................................................49

Appendix B ¨C Data Validation and Statistical Reporting .........................................................50

Appendix C ¨C Glossary of Terms .......................................................................................................52

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Exhibits

Returns:

Exhibit 1

Income Tax Returns by Filing Status and Form Type ........................................... 9

Exhibit 2

Income Tax Returns ¨C Historical . ...................................................................... 10

Exhibit 3

Electronically Filed Income Tax Returns ........................................................... 11

Exhibit 4

Electronic, 2-D and Paper Returns .................................................................... 12

Exhibit 5

Percent of Returns Filed Electronically by Adjusted Gross Income ................... 13

Exhibit 6

Taxpayers by Age .............................................................................................. 14

Exhibit 7

Number of Returns Received by Month ............................................................ 15

Income and Tax:

Exhibit 8

Returns, Adjusted Gross Income, and Tax by Residence Type.......................... 16

Exhibit 9

Total Adjusted Gross Income ¨C Historical ......................................................... 17

Exhibit 10

Total Taxable Income ¨C Historical ...................................................................... 18

Exhibit 11

Total Personal Income Tax Liability ¨C Historical ................................................ 19

Exhibit 12

Effective Tax Rates Derived from AGI and Taxable Income .............................. 21

Exhibit 13

Income and Tax Liability by AGI Quintiles ......................................................... 22

Exhibit 14

Returns and Tax Liability by AGI Levels ............................................................ 23

Exhibit 15

Returns and Tax Liability by Oregon Tax Brackets ............................................ 24

Exhibit 16

Types of Income ............................................................................................... 25

Exhibit 17

Categories of Income ¨C Historical ..................................................................... 26

Adjustments:

Exhibit 18

Federal Adjustments ......................................................................................... 27

Exhibit 19

Total Federal Adjustments ¨C Historical .............................................................. 28

Additions and Subtractions:

Exhibit 20

Oregon Additions ¨C Historical ............................................................................ 29

Exhibit 21

Oregon Subtractions ......................................................................................... 30

Exhibit 22

Oregon Subtractions ¨C Historical........................................................................ 30

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