Table 1. Number of Tax Filers with Zero Tax Liability, 1950-2004




Year


Total Tax Returns Filed


Tax Returns with Zero Tax Liability


Percentage of Tax Returns with Zero Tax Liability




1950


53,060,098


14,873,416


28.0%




1951


55,447,009


12,798,399


23.1%




1952


56,528,817


12,652,544


22.4%




1953


57,838,184


12,615,033


21.8%




1954


56,747,008


14,113,948


24.9%




1955


58,250,188


13,561,123


23.3%




1956


59,197,004


12,938,358


21.9%




1957


59,825,121


12,959,806


21.7%




1958


59,085,182


13,433,048


22.7%




1959


60,271,297


12,774,384


21.2%




1960


61,027,931


12,966,946


21.2%




1961


61,499,420


12,916,655


21.0%




1962


62,712,386


12,620,023


20.1%




1963


63,943,236


12,620,015


19.7%




1964


65,375,601


14,069,263


21.5%




1965


67,596,300


13,895,506


20.6%




1966


70,160,425


13,451,349


19.2%




1967


71,651,909


12,978,971


18.1%




1968


73,728,708


12,440,000


16.9%




1969


75,834,388


12,112,994


16.0%




1970


74,279,831


14,962,460


20.1%




1971


74,576,407


14,660,035


19.7%




1972


77,572,720


16,703,713


21.5%




1973


80,692,587


16,425,425


20.4%




1974


83,340,190


16,005,423


19.2%




1975


82,229,332


20,738,595


25.2%




1976


84,670,389


20,249,022


23.9%




1977


86,634,640


22,253,502


25.7%




1978


89,771,551


21,083,246


23.5%




1979


92,964,302


20,999,319


22.6%




1980


93,902,469


19,996,225


21.3%




1981


95,396,123


18,671,399


19.6%




1982


95,337,432


18,302,132


19.2%




1983


96,321,310


18,304,987


19.0%




1984


99,438,708


17,799,199


17.9%




1985


101,660,287


18,813,867


18.5%




1986


103,045,170


19,077,757


18.5%




1987


106,996,270


20,272,474


18.9%




1988


109,708,280


22,572,948


20.6%




1989


112,135,673


22,957,318


20.5%




1990


113,717,138


23,854,704


21.0%




1991


114,730,123


25,996,536


22.7%




1992


113,604,503


26,872,557


23.7%




1993


114,601,819


28,166,452


24.6%




1994


115,943,131


28,323,685


24.4%




1995


118,218,327


28,965,338


24.5%




1996


120,351,208


29,421,858


24.4%




1997


122,421,991


28,950,791


23.6%




1998


124,770,662


31,722,764


25.4%




1999


127,075,145


32,529,065


25.6%




2000


129,373,500


32,555,897


25.2%




2001


130,255,237


35,491,707


27.2%




2002


130,076,443


39,112,547


30.1%




2003


130,571,319


41,467,439


31.8%




2004*


131,113,969


42,545,501


32.4%

Hard to put the tax burden on the backs of the poor when they don't pay federal income tax unless you mean the check they get from the federal gov might be smaller.