Summary of Collections Before Refunds by Type of Return, FY 2019 [1] Type of Return Number of Returns Gross Collections (Millions of $) Individual income tax 154,094,555 1,942,182 Corporation income tax 2,146,904 [2] 275,863 Employment taxes 31,566,173 1,207,554 Excise taxes 1,073,183 80,757 Gift tax 239,618 1,563 Estate tax 25,742 16,002 Selected information from returns filed Corporate Returns (TY 2017) [3] Number of Returns 6,325,114 Net income (less deficit) amount (thousands of $) Total income tax after credits amount (thousands of $) $1,655,958,437 $264,859,782 S Corporation Returns(TY 2017) [3] Number of returns 4,725,684 Partnership Returns (TY 2018) [3] Number of returns 4,010,200 Individual Returns Top 1-percent Adjusted Gross Income (AGI) break (TY 2018) [3] $540,009 Top 10-percent AGI break (TY 2018) [3] $151,935 Median AGI (TY 2018) [3] $43,614 Percent that claim standard deductions (TY 2018) [3] 87.3% Percent that claim itemized deductions (TY 2018) [3] 11.4% Percent e-filed (TY 2019) [3] 89.5% Percent using paid preparers (TY 2018) [3] 52.9% Number of returns with AGI $1M or more (TY 2018) [4] 541,410 State with the highest number-California (TY 2018) 91,560 State with the least number- Vermont (TY 2018) 590 Number of individual refunds (TY 2018) (millions) [3] 113.5 Individual refund amount (TY 2018) (billions of $) [3] $331.9 Average individual refund amount (TY 2018) $2,924 Earned Income Tax Credit (TY 2018) [3]: Number of returns with credit (millions) 26.5 Amount claimed (billions of $) $64.9 Nonprofit Organizations (TY 2016) [3,5] Number of returns (Forms 990 and 990-PF filers) 402,561 Assets controlled by nonprofits (trillions of $) $4.8 Taxpayer Assistance (FY 2019) [1] Number of toll-free telephone calls and Taxpayer Assistance Center contacts 52,532,719 Sources and footnotes: [FY] Fiscal Year [TY] Tax Year [1] Source: 2019 IRS Data Book [2] Excludes S Corporations. [3] Source—SOI data. [4] Source—IRS Masterfile System [5] Organizations tax-exempt under Internal Revenue Code Section 501(c)(3) Revised: October 2020