In total, about 59.9 percent of U.S. households paid income tax in 2022. The remaining 40.1 percent of households paid no individual income tax. In that same year, about 47.1 percent of U.S. households with an income between 40,000 and 50,000 U.S. dollars paid no individual income taxes.

Graph and download economic data for State Tax Collections: Total Taxes for Maine (QTAXTOTALQTAXCAT3MENO) from Q1 1994 to Q1 2025 about collection, ME, tax, and USA.

Graph and download economic data for Personal Taxes: Federal Income Taxes by Race: White and All Other Races, Not Including Black or African American (CXUFEDTAXESLB0903M) from 2003 to 2023 about tax, white, federal, personal, income, and USA.

In 2020, the average tax rate of the top 10 percent of earners in the United States stood at 20.3 percent. For the top one percent of earners, the average tax rate stood at 25.99 percent, and for all taxpayers, the average tax rate was 13.63 percent.

Comprehensive Federal Tax Lien Data by CompCurve Unlock unparalleled insights into tax lien records with CompCurve Federal Tax Lien Data, a robust dataset sourced directly from IRS records. This dataset is meticulously curated to provide detailed information on federal tax liens, unsecured liens, and tax-delinquent properties across the United States. Whether you're a real estate investor, financial analyst, legal professional, or data scientist, this dataset offers a treasure trove of actionable data to fuel your research, decision-making, and business strategies. Available in flexible formats like .json, .csv, and .xls, it’s designed for seamless integration via bulk downloads or API access, ensuring you can harness its power in the way that suits you best.

IRS Tax Lien Data: Unsecured Liens in Focus At the heart of this offering is the IRS Tax Lien Data, capturing critical details about unsecured federal tax liens. Each record includes key fields such as taxpayer full name, taxpayer address (broken down into street number, street name, city, state, and ZIP), tax type (e.g., payroll taxes under Form 941), unpaid balance, date of assessment, and last day for refiling. Additional fields like serial number, document ID, and lien unit phone provide further granularity, making this dataset a goldmine for tracking tax liabilities. With a history spanning 5 years, this data offers a longitudinal view of tax lien trends, enabling users to identify patterns, assess risk, and uncover opportunities in the tax lien market.

Detailed Field Breakdown for Precision Analysis The Federal Tax Lien Data is structured with precision in mind. Every record includes a document_id (e.g., 2025200700126004) as a unique identifier, alongside the IRS-assigned serial_number (e.g., 510034325). Taxpayer details are comprehensive, featuring full name (e.g., CASTLE HILL DRUGS INC), and, where applicable, parsed components like first name, middle name, last name, and suffix. Address fields are equally detailed, with street number, street name, unit, city, state, ZIP, and ZIP+4 providing pinpoint location accuracy. Financial fields such as unpaid balance (e.g., $15,704.43) and tax period ending (e.g., 09/30/2024) offer a clear picture of tax debt, while place of filing and prepared_at_location tie the data to specific jurisdictions and IRS offices.

National Coverage and Historical Depth Spanning the entire United States, this dataset ensures national coverage, making it an essential resource for anyone needing a coast-to-coast perspective on federal tax liens. With 5 years of historical data, users can delve into past tax lien activity, track refiling deadlines (e.g., 01/08/2035), and analyze how tax debts evolve over time. This historical depth is ideal for longitudinal studies, predictive modeling, or identifying chronic tax delinquents—key use cases for real estate professionals, lien investors, and compliance experts.

Expanded Offerings: Secured Real Property Tax Liens Beyond unsecured IRS liens, CompCurve enhances its portfolio with the Real Property Tax Lien File, focusing on secured liens tied to real estate. This dataset includes detailed records of property tax liens, featuring fields like tax year, lien year, lien number, sale date, interest rate, and total due. Property-specific data such as property address, APN (Assessor’s Parcel Number), FIPS code, and property type ties liens directly to physical assets. Ownership details—including owner first name, last name, mailing address, and owner-occupied status—add further context, while financial metrics like face value, tax amount, and estimated equity empower users to assess investment potential.

Tax Delinquent Properties: A Wealth of Insights The Real Property Tax Delinquency File rounds out this offering, delivering a deep dive into tax-delinquent properties. With fields like tax delinquent flag, total due, years delinquent, and delinquent years, this dataset identifies properties at risk of lien escalation or foreclosure. Additional indicators such as bankruptcy flag, foreclosure flag, tax deed status, and payment plan flag provide a multi-dimensional view of delinquency status. Property details—property class, building sqft, bedrooms, bathrooms, and estimated value—combined with ownership and loan data (e.g., total open loans, estimated LTV) make this a powerhouse for real estate analysis, foreclosure tracking, and tax lien investment.

Versatile Formats and Delivery Options CompCurve ensures accessibility with data delivered in .json, .csv, and .xls formats, catering to a wide range of technical needs. Whether you prefer bulk downloads for offline analysis or real-time API access for dynamic applications, this dataset adapts to your workflow. The structured fields and consistent data types—such as varchar, decimal, date, and boolean—ensure compatibility with databases, spreadsheets, and programming environments, making it easy to integrate into your ...

Data, geospatial data resources, and the linked mapping tool and web services reflect data for two types of potentially qualifying energy communities: 1) Census tracts and directly adjoining tracts that have had coal mine closures since 1999 or coal-fired electric generating unit retirements since 2009. These census tracts qualify as energy communities. 2) Metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) that are energy communities for 2023 and 2024, along with their fossil fuel employment (FFE) status. Additional information on energy communities and related tax credits can be accessed on the Interagency Working Group on Coal & Power Plant Communities & Economic Revitalization Energy Communities website (https://energycommunities.gov/energy-community-tax-credit-bonus/). Use limitations: these spatial data and mapping tool may not be relied upon by taxpayers to substantiate a tax return position or for determining whether certain penalties apply and will not be used by the IRS for examination purposes. The mapping tool does not reflect the application of the law to a specific taxpayer’s situation, and the applicable Internal Revenue Code provisions ultimately control.

Issuer's Allocation Percentage for all corporations subject to taxes.

These reports are used by general corporations and unincorporated taxpayers to compute their investment allocation percentages, and by general corporation taxpayers to compute their allocated subsidiary capital. For 2006 and prior, the list include only corporations whose issuer's allocation percentages are known to be less than 100%. For 2007 and later, the lists include corporations whose issuer's allocation percentages are 100% or less.

This dataset has been clipped to the Broward County extent from the Census dataset available through the United States Department of Treasury Community Development Financial Institutions (CDFI) Fund.

OPPORTUNITY ZONES RESOURCES: downloaded from Census : https://www.cdfifund.gov/Pages/Opportunity-Zones.aspx

The authority to implement IRC 1400Z-1 and 1400Z-2 has been delegated to the IRS. The CDFI Fund is supporting the IRS with the Opportunity Zone nomination and designation process under IRC 1400Z-1 only. In addition to an initial set of proposed regulations and guidance on how the Qualified Opportunity Zone (QOZ) tax benefits under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds (QOFs) and eligible investments in QOZs) will be administered, Treasury and IRS have issued a second set of proposed regulations relating to gains that may be deferred as a result of a taxpayer's investment in a QOF, special rules for an investment in a QOF held by a taxpayer for at least 10 years, and updates to portions of previously proposed regulations under section 1400Z-2 to address various issues, including: the definition of “substantially all.” You may submit comments on the proposed regulations electronically via the Federal Rulemaking Portal at www.regulations.gov (IRS REG-115420-18 or IRS REG 120186-18).Concurrent with the second set of proposed regulations, Treasury and IRS published a request for information (RFI), asking for detailed comments regarding ways to assess QOF investments including asset class, identification of Qualified Opportunity Zones and the impact and outcomes on those Qualified Opportunity Zones. You may submit comments on the RIF electronically via the Federal Rulemaking Portal at www.regulations.gov (TREAS-DO-2019-0004). IRS also has posted a list of Frequently Asked Questions about Opportunity Zones on the irs.gov Tax Reform pages. You will want to monitor the Tax Reform page at the IRS website for additional Opportunity Zone information and other Tax Reform information. For any other questions, please call (800) 829-1040.

List of designated Qualified Opportunity Zones (QOZs): This spreadsheet was updated December 14, 2018, to include two additional census tracts in Puerto Rico that, based on 2012-2016 American Community Survey data, meet the statutory criteria for a Low-Income Community and are deemed as designated QOZs. Based on nominations of eligible census tracts by the Chief Executive Officers of each State, Treasury has completed its designation of Qualified Opportunity Zones. Each State nominated the maximum number of eligible tracts, per statute, and these designations are final. The statute and legislative history of the Opportunity Zone designations, under IRC § 1400Z, do not contemplate an opportunity for additional or revised designations after the maximum number of zones allowable have been designated in a State or Territory. Based on IRC 1400Z-1, designations are based upon the boundaries of the tract at the time of the designation in 2018, and do not change over the period of the designation, even if the boundaries of an individual census tract are redefined in future Census releases.

Source: United States Census Bureau

Effective Date:

Last Update:12/14/2018

Update Cycle: As needed, Census occurs once every decade

Years represent the tax years .Starting with 1985, tax bracket boundaries were indexed for inflation, using the U.S. Department of Labor Consumer Price Index for Urban Consumers (CPS-U).

As stated by the source, tax rates shown are for the regular income tax, i.e., for normal tax and surtax, applicable to U.S. citizens and residents. Therefore, the rates exclude provisions unique to nonresident aliens. Tax rates exclude the effect of tax credits (which reduce the tax liability), except as noted, and several specific add-on or other taxes applicable to all or some tax years. Excluded are the war excess profits tax (1917), victory tax (1942-1943), Social Security self-employment tax (starting with 1951), tax under the income averaging provisions (1964-1986) and under the farm income averaging provisions (starting with 1998), and the recapture taxes resulting from having to recompute and pay back certain tax credits in later years (starting with 1963), the maximum tax on earned income or on personal service income (1971-1981), the minimum tax on tax preferences (1970-1983), and the alternative minimum tax on tax preferences (starting with 1979).

Also excluded are such other taxes as the tax on recipients of accumulation distributions of trusts (starting with 1954) and the special averaging tax or multiple recipient special averaging tax on recipients of lump-sum distributions from qualified retirement plans (starting with 1974). In addition, data excludes the taxes associated with the preferential treatment of capital gains, starting with 1922 (although certain gains received preferential treatment as early as 1918). At various times, these treatments have taken the form of special tax rates; special definitions; different asset holding periods; ceilings on taxes; and exclusions from income. Included among these special treatments were alternative tax (1938-1986) and its variations for the earlier years, although all of these taxes were in some way tied to a structure for regular tax.

Until 1948, a single set of tax rates applied to all taxpayers, regardless of marital or filing status, and married couples filing joint returns were taxed on the combined income of each spouse. However, a second, lower set of rates was introduced, starting with 1948, for married couples filing jointly. To simplify the data presentation for these more recent years, only the lowest and highest tax rates for married persons filing jointly are shown. Under this change, the combined tax of husband and wife became twice the combined tax that would have applied if their combined taxable income (net income for years before 1954) were cut in half. Thus, taxpayers using the joint return filing status split their incomes for tax purposes, in effect doubling the width of their taxable income (or net income) size brackets. The lowest and highest tax rate brackets are, therefore, the brackets for married couples filing jointly that result from taking into account this doubling of the bracket widths. Starting with 1952, a third set of rates was introduced (not shown) for heads of household, i.e., for unmarried individuals who paid over half the cost of maintaining a home for a qualifying person (e.g., a child or parent), or for certain married individuals who had lived apart from their spouses for the last 6 months of the tax year. This filing status was liberalized, starting with 1970, and provides approximately half the advantage of the income-splitting described above. Starting with 1954, the full benefits of income-splitting allowed married couples filing jointly (i.e., the same tax rates and taxable income brackets) were extended to a new, fourth filing status, surviving spouse (i.e., individuals widowed for 1 to 2 years following the death of a spouse, provided they had a dependent child and had not remarried). The remaining filing status was for single persons, who used the rates formerly applicable to taxpayers in general. However, these latter rates were moderated, starting with 1969, by limiting the tax so that it would not exceed 20 percent more than the tax on married couples filing jointly. One result of the 1969 law change was that certain married couples filing jointly had to pay more tax than they would have paid if each spouse had filed separately. To help mitigate this effect, a special deduction in computing adjusted gross income was allowed for 1982-1986 for two-earner couples filing jointly. This deduction was initially 5 percent of the lesser of $30,000 or the earned income of the spouse with the lesser earnings. The percentage was increased to 10 percent, starting with 1983. The deduction provision was repealed, starting with 1987, when new, lower rates and a reduced number of tax brackets began. For tax years preceding 1954, the lowest tax rate was either the rate for the basic normal tax (if there was just one rate for normal tax) or the lowest of the several rates for normal tax (if there was more than one rate for normal tax). The highest tax rate was the sum of the uppermost of the graduated rates (if any) for normal tax, plus the uppermost of the additional, graduated surtax rates, provided that both rates were applied to the same income. For example, for 1932, there were two graduated rates for normal tax, 4 percent (on the first $4,000 of income) and 8 percent (on all income over $4,000), and graduated rates for surtax that ranged from 1 percent to 55 percent. The lowest rate for 1932 is, therefore, shown as 4 percent (the lower of the two normal tax rates) and the highest rate as 63 percent (the sum of the 8-percent higher, graduated rate for normal tax on income over $4,000, plus 55 percent, the highest of the graduated, surtax rates, on income over $1 million.). As another example, for 1941, there was just one rate for normal tax, 4 percent, but it applied to all income. The lowest of the surtax rates, 6 percent, was applied to all income under $2,000, so that income under $2,000 was taxed at both the 4-percent normal tax rate and the 6-percent surtax rate. Therefore, the lowest rate for 1941 is 10 percent, the sum of these two tax rates. The highest rate is the sum of the 4-percent normal tax on total statutory net income, plus the highest graduated surtax rate, 77 percent on income over $5 million, so that income over $5 million was taxed at 81.0 percent, the sum of the two rates.

For tax years starting with 1954, normal tax and surtax rates were, in effect, combined into a single rate structure.

For more information on the specific adjustments, see Appendix to Selected Historical and Other Data Tables at https://www.irs.gov/uac/soi-tax-stats-historical-table-23

Qualified Opportunity ZonesThis feature layer, utilizing data from the U.S. Department of the Treasury, depicts all Qualified Opportunity Zones in the United States. Per IRS, "Opportunity Zones are an economic development tool that allows people to invest in distressed areas in the United States. Their purpose is to spur economic growth and job creation in low-income communities while providing tax benefits to investors.Opportunity Zones were created under the Tax Cuts and Jobs Act of 2017 (Public Law No. 115-97). Thousands of low-income communities in all 50 states, the District of Columbia and five U.S. territories are designated as Qualified Opportunity Zones. Taxpayers can invest in these zones through Qualified Opportunity Funds." Chicago, Illinois Opportunity ZonesData currency: December 14, 2018Data source: Opportunity Zones ResourcesData modification: NoneFor more information: Opportunity NowFor feedback, please contact: ArcGIScomNationalMaps@esri.comCommunity Development Financial InstitutionsPer CDFI, "The CDFI Fund was created for the purpose of promoting economic revitalization and community development through investment in and assistance to Community Development Financial Institutions (CDFIs)."

This paper uses tax return data to analyze bunching at the kink points of the US income tax schedule. We estimate the compensated elasticity of reported income with respect to (one minus) the marginal tax rate using bunching evidence. We find clear evidence of bunching around the first kink point of the Earned Income Tax Credit but concentrated solely among the self-employed. A simple tax evasion model can account for those results. We find evidence of bunching at the threshold of the first income tax bracket where tax liability starts but no evidence of bunching at any other kink point. (JEL H23, H24, H26)

Top 100 Delinquent Individual Taxpayers

100 Top Delinquent Business Taxpayers