Text Size:   A+ A- A   •   Text Only
Find     
Site Image
Personal Income Annual Statistics, Tax Year 1998

 
Oregon Personal Income Tax Annual Statistics
 
Tax Year 1998
 
       
Introduction and Highlights
       
Guide to Using the Data
       
Section 1: Historical Trends
  1   Personal income tax revenue 1984–1998
  2   Total adjusted gross income 1984–1998
  3   Oregon personal income tax information and selected economic indicators 1988–1998
  4   Effective tax rates by AGI category 1988–1998
  5   Distribution of number of filers and tax due by AGI level 1988–1998
  6   Distribution of positive AGI by AGI level 1988–1998
  7   Sources of adjusted gross income 1988–1998
  8   Taxpayers moving to and from Oregon
  9   Number of income tax filers moving to Oregon, by county of destination
  10   Number of income tax filers moving from Oregon, by destination
  11   Distribution of returns, AGI, and tax due by county
  12   Average adjusted gross income for Oregon counties
  13   Average tax due for Oregon counties
  14   Effective income tax rates for Oregon counties
  15   Mean and median adjusted gross income by county

Section 2: Summary of Oregon Personal Income Tax Law for 1998
       
Section 3: Tables for All Returns
  A   Income and tax
  B   Average income and tax
  C   Distribution of returns, by type
  D   Sources of adjusted gross income
  E   Adjustments to income
  F   Oregon adjustments to federal adjusted gross income
  G   Credits against state tax
  H   Distribution of returns by number of personal exemptions
  H1   Distribution of returns: personal, disability or disabled child exemptions
  I   Distribution of returns: over 65 or blind standard deductions
  J   Oregon tax payments, refunds, and donations
  J   Oregon itemized deductions, state tax itemized on federal return, and Oregon medical deduction

Section 4: Tables for Full-Year Resident Returns
  A   Income and tax
  B   Average income and tax
      Gross Income
  D   Sources of adjusted gross income
  D1   Wage, interest, and dividend income
  D2   Tax refund, alimony, and unemployment income
  D3   IRA distributions, pensions, and taxable Social Security income
  D4   Business income
  D5   Capital gain income
  D6   Supplemental income
  D7   Miscellaneous income
  D8   Farm income
  D9   Other income
  D10   Unknown income
      Federal Adjustments to Income
  E   Adjustments to income
  E1   IRA, student loan interest, and medical savings account payment adjustments
  E2   Moving expenses, self-employment tax and health insurance
  E3   Keogh retirement plan payments, alimony paid, and forfeited interest penalty
      Oregon Adjustments to Income
  F   Oregon adjustments to federal adjusted gross income
  F1   Municipal bond interest and other additions
  F2   Federal tax, taxable Social Security, and Oregon tax refund
  F3   Interest on U.S. bonds, federal pension, and other subtractions
      Credits
  G   Credits against state tax
  G1   Exemption, earned income credit, and working family credit
  G2   Retirement income credit, child care credit, and elderly credit
  G3   Political contribution credit, taxes paid to other states and other credits
      Exemptions and Standard Deductions
  H   Distribution of returns by number of personal exemptions
  H1   Distribution of returns: personal, disability or disabled child exemptions
  I   Distribution of returns: over 65 or blind standard deductions
      Payments, Refunds, and Donations
  J   Oregon tax payments, refunds, and donations
  J1   Withholding and estimated tax payments
  J2   Tax paid with return, tax refund due, and zero balance returns
  J3   Donations: Nongame Wildlife and AIDS/HIV Education funds
  J4   Donations: Child Abuse Prevention,Alzheimer’s Research, and Stop Domestic Violence funds
      Itemized Deductions and Federal Return Data
  K   Oregon itemized deduction, state tax itemized on federal return, and Oregon medical deduction
  L   Federal taxes and credits
  L1   Federal basic tax, alternative minimum tax, tax on IRAs, and net federal tax
  L2   Federal child care, elderly, and child credits
  L3   Federal education, adoption, and foreign tax credits
  L4   Federal other credits, total credits, and earned income credit
      Selected Groups: Full-Year 1998 Returns
  A   Taxable returns
  A   Nontaxable returns
  A   Standard deduction returns
  A   Itemized returns
  A   Single
  B   Single, family size—zero
  B   Family size—one
  B   Family size—two
  B   Family size—three
  B   Family size—four+
  A   Joint
  B   Joint, family size—one
  B   Family size—two
  B   Family size—three
  B   Family size—four
  B   Family size—five
  B   Family size—six
  B   Family size—seven
  B   Family size—eight+
  A   Head of household
  B   Head of household, family size—one
  B   Family size—two
  B   Family size—three
  B   Family size—four
  B   Family size—five+
  A   Separate
  B   Separate, family size—one
  B   Family size—two
  B   Family size—three+

Section 5: Tables for Part-Year Resident and Nonresident Returns
  A   Income and tax: part-year returns
  A   Income and tax: nonresident
  A   Income and tax: part-year taxable
  A   Income and tax: nonresident taxable
       
Section 6: Tables for All Returns by County
  A   Income and tax
  B   Average income and tax
  C   Distribution of personal income tax returns by type
  D   Sources of adjusted gross income

Section 7: Tables for Individual Counties and Other States
  A   Baker County
  A   Benton County
  A   Clackamas County
  A   Clatsop County
  A   Columbia County
  A   Coos County
  A   Crook County
  A   Curry County
  A   Deschutes County
  A   Douglas County
  A   Gilliam County
  A   Grant County
  A   Harney County
  A   Hood River County
  A   Jackson County
  A   Jefferson County
  A   Josephine County
  A   Klamath County
  A   Lake County
  A   Lane County
  A   Lincoln County
  A   Linn County
  A   Malheur County
  A   Marion County
  A   Morrow County
  A   Multnomah County
  A   Polk County
  A   Sherman County
  A   Tillamook County
  A   Umatilla County
  A   Union County
  A   Wallowa County
  A   Wasco County
  A   Washington County
  A   Wheeler County
  A   Yamhill County
  A   Clark County, Washington
  A   Other Washington counties
  A   All California
  A   All Idaho
  A   All other states

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
 
Compiled by
Research Section
Oregon Department of Revenue
Salem OR 97301-2555
Phone: 503-945-8383