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Warning Text %XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` UTAB1) column_headings;( column_numbers; data;H# footnotes;II(Indent0):<P:Indent3)7< < << :::2Indent6): : :<<<:: :#<****<++++<----<&&&&:4:9:H<<<<<<====xbIndent9)_: <<<::<,,,,:3:5:6<::::<;;;;  ;spanners<$ stub_lines;H  titles;;&totals)#= ;;22ZR3  @@  YD,[All figures are estimates based on samples] !Descending cumulative percentilesItem, tax yearTotalN/A$Total income tax share (percentage):N/A-- Not applicable.Number of returns: [1]"Average tax rate (percentage): [4].Income floor on percentiles (current dollars):Income share (percentage):3Income floor on percentiles (constant dollars): [2]9Source: IRS, Statistics of Income Division, January 2009.[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted gross deficit, were excluded from Table 7. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax Year 2006, there were 6,301 returns with no adjusted gross income that reported income tax.[3] Total income tax is income tax after credits (includes alternative minimum tax) reported on returns that showed a positive amount for adjusted gross income. Therefore, total income tax excludes alternative minimum tax, Form 8814 tax (tax on a child's interest, dividends, or capital gains), and Form 4972 tax (tax on lump-sum distributions from qualified retirement plans) reported on some returns with a negative amount for adjusted gross income. See also footnote 1.z[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.3Table 7. Returns with Positive "1979 Income Concept" Income: Number of Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size, Tax Years 1986-2006&Income (millions of current dollars): 4Total income tax (millions of current dollars): [3][2] For Table 7, constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer price index for urban consumers (CPI-U, 1982-84=100). For 2006, the CPI-U = 201.6. 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