Source: U.S. Department of the Treasury. Internal Revenue Service  

Release: SOI Tax Stats - Historical Data Tables  

Units:  Number of Returns, Not Seasonally Adjusted

Frequency:  Annual

Includes itemized deductions not shown separately in this table, including "miscellaneous expenses" after limitation and for employee moving expenses. In general, total itemized deductions were limited for certain high-income taxpayers. This limitation was indexed for inflation.

For additional information about the return filing requirements, see the annual reports, Statistics of Income-Individual Income Tax Returns at https://www.irs.gov/uac/soi-tax-stats-historical-data-tables.