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              INDIVIDUAL INCOME
TAX STATISTICS
TAX YEAR 2008
Janice K. Brewer
Governor
John A. Greene
Director
TAX YEAR 2008 INDIVIDUAL INCOME TAX STATISTICS
2008 Individual Income Tax Statistics is a compilation of individual income tax data for the
state, counties and incorporated cities and towns. The data is from 2008 individual income
tax returns filed in 2009. Resident tax returns are the primary focus, presented by Federal
Adjusted Gross Income (FAGI) brackets. There is also limited data on nonresident tax
returns.
This booklet is divided into three sections. The first section provides statewide summary
information and filing status information. Data on counties and incorporated cities/towns is
contained in the second section. In the third section, there is information on non-residents
and part-year residents. An appendix contains information on Sedona and Queen Creek (the
entire town, disregarding county lines), average FAGI, per capita FAGI, average tax liability
and average tax liability per return by city/town in rank order (as opposed to alphabetical
order found in the text), and a count of returns filed by state for 2008 and 2007 tax years.
We hope you will find this report interesting and useful. If you have any questions or
comments regarding any of the data, please contact the Office of Economic Research &
Analysis at the Arizona Department of Revenue at (602) 716-6090.
TABLE OF CONTENTS
STATEWIDE SUMMARY
ARIZONA RESIDENT STATISTICS: ........................................................................ Page 1
Table 1 Arizona Residents ................................................................................... Page 9
Table 2 Arizona Residents - Married Filing Joint ............................................... Page 10
Table 3 Arizona Residents - Unmarried Head of Household ............................. Page 11
Table 4 Arizona Residents - Married Filing Separate ........................................ Page 12
Table 5 Arizona Residents - Single ................................................................... Page 13
SUMMARY BY COUNTY AND INCORPORATED CITY/TOWN
Average and Per Capita Federal Adjusted Gross Income by County ....................... Page 17
Average Tax Liability and Average Tax Liability Per Return by County ................... Page 18
Average Federal Adjusted Gross Income by City/Town ........................................... Page 20
Per Capita Federal Adjusted Gross Income by City/Town ....................................... Page 21
Average Tax Liability by City/Town .......................................................................... Page 22
Average Tax Liability Per Return by City/Town ........................................................ Page 23
APACHE COUNTY SUMMARY: ....................................................................... Page 25
Table 6 Apache County ............................................................................... Page 26
Table 7 Eagar .............................................................................................. Page 27
Table 8 St. Johns ......................................................................................... Page 28
Table 9 Springerville .................................................................................... Page 29
COCHISE COUNTY SUMMARY: ..................................................................... Page 31
Table 10 Cochise County ............................................................................ Page 32
Table 11 Benson .......................................................................................... Page 33
Table 12 Bisbee ........................................................................................... Page 34
Table 13 Douglas ......................................................................................... Page 35
Table 14 Huachuca City .............................................................................. Page 36
Table 15 Sierra Vista ................................................................................... Page 37
Table 16 Tombstone .................................................................................... Page 38
Table 17 Willcox........................................................................................... Page 39
COCONINO COUNTY SUMMARY: .................................................................. Page 41
Table 18 Coconino County .......................................................................... Page 42
Table 19 Flagstaff ........................................................................................ Page 43
Table 20 Fredonia ........................................................................................ Page 44
Table 21 Page ............................................................................................. Page 45
Table 22 Sedona (86336 zip code only) ...................................................... Page 46
Table 23 Williams......................................................................................... Page 47
GILA COUNTY SUMMARY: ............................................................................. Page 49
Table 24 Gila County ................................................................................... Page 50
Table 25 Globe ............................................................................................ Page 51
Table 26 Hayden ......................................................................................... Page 52
Table 27 Miami ............................................................................................ Page 53
Table 28 Payson/Star Valley........................................................................ Page 54
Table 29 Winkelman .................................................................................... Page 55
TABLE OF CONTENTS
GRAHAM COUNTY SUMMARY: ...................................................................... Page 57
Table 30 Graham County ............................................................................ Page 58
Table 31 Pima .............................................................................................. Page 59
Table 32 Safford .......................................................................................... Page 60
Table 33 Thatcher ........................................................................................ Page 61
GREENLEE COUNTY SUMMARY: .................................................................. Page 63
Table 34 Greenlee County ........................................................................... Page 64
Table 35 Clifton ............................................................................................ Page 65
Table 36 Duncan ......................................................................................... Page 66
LA PAZ COUNTY SUMMARY: ......................................................................... Page 69
Table 37 La Paz County .............................................................................. Page 70
Table 38 Parker ........................................................................................... Page 71
Table 39 Quartzsite ..................................................................................... Page 72
MARICOPA COUNTY SUMMARY: .................................................................. Page 75
Table 40 Maricopa County ........................................................................... Page 77
Table 41 Avondale ....................................................................................... Page 78
Table 42 Buckeye ........................................................................................ Page 79
Table 43 Carefree ........................................................................................ Page 80
Table 44 Cave Creek ................................................................................... Page 81
Table 45 Chandler ....................................................................................... Page 82
Table 46 El Mirage ....................................................................................... Page 83
Table 47 Fountain Hills ................................................................................ Page 84
Table 48 Gila Bend ...................................................................................... Page 85
Table 49 Gilbert ........................................................................................... Page 86
Table 50 Glendale ....................................................................................... Page 87
Table 51 Goodyear ...................................................................................... Page 88
Table 52 Litchfield Park ............................................................................... Page 89
Table 53 Mesa ............................................................................................. Page 90
Table 54 Peoria ........................................................................................... Page 91
Table 55 Phoenix ......................................................................................... Page 92
Table 56 Queen Creek (zip code 85242) ..................................................... Page 93
Table 57 Scottsdale/Paradise Valley ........................................................... Page 94
Table 58 Surprise/Sun City .......................................................................... Page 95
Table 59 Tempe/Guadalupe ........................................................................ Page 96
Table 60 Tolleson ........................................................................................ Page 97
Table 61 Wickenburg ................................................................................... Page 98
Table 62 Youngtown .................................................................................... Page 99
MOHAVE COUNTY SUMMARY: .................................................................... Page 101
Table 63 Mohave County ........................................................................... Page 102
Table 64 Bullhead City ............................................................................... Page 103
Table 65 Colorado City ............................................................................... Page 104
Table 66 Kingman ...................................................................................... Page 105
Table 67 Lake Havasu City ........................................................................ Page 106
TABLE OF CONTENTS
NAVAJO COUNTY SUMMARY: ..................................................................... Page 109
Table 68 Navajo County ............................................................................ Page 110
Table 69 Holbrook ..................................................................................... Page 111
Table 70 Pinetop-Lakeside ........................................................................ Page 112
Table 71 Show Low ................................................................................... Page 113
Table 72 Snowflake ................................................................................... Page 114
Table 73 Taylor .......................................................................................... Page 115
Table 74 Winslow ....................................................................................... Page 116
PIMA COUNTY SUMMARY: ........................................................................... Page 119
Table 75 Pima County ............................................................................... Page 120
Table 76 Marana ........................................................................................ Page 121
Table 77 Sahuarita .................................................................................... Page 122
Table 78 Tucson/South Tucson/Oro Valley ............................................... Page 123
PINAL COUNTY SUMMARY: ......................................................................... Page 125
Table 79 Pinal County................................................................................ Page 126
Table 80 Apache Junction ......................................................................... Page 127
Table 81 Casa Grande .............................................................................. Page 128
Table 82 Coolidge ...................................................................................... Page 129
Table 83 Eloy ............................................................................................. Page 130
Table 84 Florence ...................................................................................... Page 131
Table 85 Kearny ........................................................................................ Page 132
Table 86 Mammoth .................................................................................... Page 133
Table 87 Maricopa ..................................................................................... Page 134
Table 88 Queen Creek (zip codes 85240 and 85243 only) ....................... Page 135
Table 89 Superior ....................................................................................... Page136
SANTA CRUZ COUNTY SUMMARY: ............................................................ Page 139
Table 90 Santa Cruz County...................................................................... Page 140
Table 91 Nogales ....................................................................................... Page 141
Table 92 Patagonia .................................................................................... Page 142
YAVAPAI COUNTY SUMMARY: .................................................................... Page 145
Table 93 Yavapai County .......................................................................... Page 146
Table 94 Camp Verde ................................................................................ Page 147
Table 95 Chino Valley ................................................................................ Page 148
Table 96 Clarkdale ..................................................................................... Page 149
Table 97 Cottonwood ................................................................................. Page 150
Table 98 Dewey-Humboldt ........................................................................ Page 151
Table 99 Jerome ........................................................................................ Page 152
Table 100 Prescott ..................................................................................... Page 153
Table 101 Prescott Valley .......................................................................... Page 154
Table 102 Sedona (86339, 86340, 86351 zip codes only) ........................ Page 155
TABLE OF CONTENTS
YUMA COUNTY SUMMARY .......................................................................... Page 157
Table 103 Yuma County ............................................................................ Page 158
Table 104 San Luis .................................................................................... Page 159
Table 105 Somerton .................................................................................. Page 160
Table 106 Wellton ...................................................................................... Page 161
Table 107 Yuma ......................................................................................... Page 162
NONRESIDENT FILER SUMMARY: .................................................................... Page 167
Table 108 Nonresident .............................................................................. Page 168
Table 109 Active Military ............................................................................ Page 169
Table 110 Part-Year Resident ................................................................... Page 170
APPENDICES
APPENDIX I:
Queen Creek .............................................................................................. Page 173
Sedona ....................................................................................................... Page 174
APPENDIX II:
TABLE II-A Average FAGI by City/Town in Rank Order ............................. Page 177
TABLE II-B Per Capita FAGI by City/Town in Rank Order ......................... Page 178
TABLE II-C AverageTax Liability by City/Town in Rank Order ................... Page 179
TABLE II-D AverageTax Liability Per Return by City/Town in Rank Order . Page 180
TABLE II-E All Rankings for Each City/Town ............................................. Page 181
STATEWIDE
SUMMARY
The first section of the 2008 Individual Income Tax Abstract is a summary of individual
income tax information for all residents (from the Arizona form 140 and 140A) on Table 1,
page 10. There are 2,392,990 returns included in this table, aggregated into eleven Federal
Adjusted Gross Income (FAGI) brackets.
READING TABLE 1
Contained in the first bracket, negative income to $9,999, are 360,935 returns. In other
words, 360,935 returns were received which had $9,999 or less in FAGI. These 360,935
filers claimed 457,679 personal exemptions. They also claimed 71,230 age 65 or over
exemptions. Table 1 indicates that these 71,230 age 65 claims were taken on 57,026
returns (shown on the line "# of returns"). The average number of age 65 or over exemptions
for these 57,026 returns was 1.2.
The income claimed in the negative to $9,999 income range totaled ($2.2 billion). The average
income was ($6,032). Of these 360,935 returns, 69,657 had a tax liability. The total liability for
these 69,657 returns was $3.2 million, for an average liability of $46.
The 2,392,990 returns included on Table 1 represent 5,191,960 people. Just under ten
percent (9.9%), or 514,551 are age 65 and over, 8,120 (0.16%) are blind and 1,843,946
(35.5%) are dependents. The average FAGI is $53,584. Compared to the average FAGI for
tax year 2007 of $56,703, the 2008 average FAGI decreased 5.5%.
SUMMARY DATA FROM TABLE 1
The table below presents data for the 2008 and 2007 filers. Average Tax Liability represents
the average for all returns which had a tax liability. Returns which had no tax liability were
not included when calculating the average. Average Tax Liability Per Return is the average
tax liability paid for all returns filed, including those returns filed which had no tax liability.
RESIDENT 2008 2007 % chg
# of returns 2,392,990 2,418,000 (1.0%)
# of people represented 5,191,960 5,205,105 (0.3%)
# of people over 65 514,551 512,691 0.4%
# of blind persons 8,120 9,079 (10.6%)
# of dependents 1,843,946 1,826,958 0.9%
Total FAGI (millions) $128,226.8 $137,108.5 (6.5%)
Average FAGI $53,584 $56,703 (5.5%)
Total Taxable Income (millions) $81,633.3 $88,547.6 (7.8%)
Average Taxable Income $44,115 $47,180 (6.5%)
Total Tax Liability (millions) $2,688.7 $2,988.6 (10.0%)
Average Tax Liability $1,454 $1,593 (8.7%)
Average Tax Liability Per Return $1,124 $1,236 (9.1%)
1
RESIDENT FILER BRACKET
The number of filers and the percent change by bracket for the last four years is presented
below.
Federal Adj. Gross Income 2008 % chg 2007 % chg 2006 % chg 2005 % chg
Negative Income to $9,999 360,935 (4.6%) 378,282 14.2% 331,200 1.7% 325,574 (1.3%)
$10,000 to $19,999 392,777 1.1% 388,430 1.7% 381,952 1.2% 377,423 0.3%
$20,000 to $29,999 344,719 (1.5%) 349,878 1.7% 344,026 4.4% 329,550 2.8%
$30,000 to $49,999 471,755 (0.9%) 475,915 2.4% 464,539 7.2% 433,373 4.6%
$50,000 to $74,999 333,945 (0.2%) 334,735 1.4% 330,151 6.8% 309,212 5.0%
$75,000 to $99,999 202,770 0.7% 201,348 3.4% 194,737 9.0% 178,703 8.8%
$100,000 to $199,999 226,199 1.9% 221,932 6.7% 208,024 13.8% 182,796 17.5%
$200,000 to $499,999 48,655 (8.4%) 53,145 (0.6%) 53,479 12.2% 47,678 30.7%
$500,000 to $999,999 7,547 (19.1%) 9,332 (7.7%) 10,107 12.7% 8,966 36.9%
$1,000,000 and over 3,688 (26.3%) 5,003 (19.1%) 6,187 13.7% 5,443 48.9%
TOTAL FILERS 2,392,990 (1.0%) 2,418,000 4.0% 2,324,402 5.7% 2,198,718 4.6%
The table below provides a comparison of the percent of total filers within each FAGI bracket
for the last five years. For 2004 through 2008 , the median filer, or that filer separating the top
half of the filers from the bottom half, had FAGI in the $30,000 to $49,999 range. Filers having
a FAGI of $50,000 or more made up 34.5% of the 2008 total, compared to 31.4% in 2004.
Percent of Total Filers By:
Federal Adj. Gross Income 2008 2007 2006 2005 2004
Negative Income to $9,999 15.1% 15.6% 14.2% 14.8% 15.7%
$10,000 to $19,999 16.4% 16.1% 16.4% 17.2% 17.9%
$20,000 to $29,999 14.4% 14.5% 14.8% 15.0% 15.2%
$30,000 to $49,999 19.7% 19.7% 20.0% 19.7% 19.7%
$50,000 to $74,999 14.0% 13.8% 14.2% 14.1% 14.0%
$75,000 to $99,999 8.5% 8.3% 8.4% 8.1% 7.8%
$100,000 to $199,999 9.5% 9.2% 8.9% 8.3% 7.4%
$200,000 to $499,999 2.0% 2.2% 2.3% 2.2% 1.7%
$500,000 to $999,999 0.3% 0.4% 0.4% 0.4% 0.3%
$1,000,000 and over 0.2% 0.2% 0.3% 0.2% 0.2%
TOTAL FILERS 100% 100% 100.0% 100.0% 100.0%
Characteristics of filers by FAGI bracket are shown in the next table. The highest percentage
of 65 and over persons occurs in the $5,000,000 and over FAGI bracket. The highest
percentage of blind persons occur in the negative income to $9,999 bracket. The highest
percentage of dependents occurs in the $20,000 to $29,999 FAGI bracket.
2
Characteristics of Filers By: ( % of which are )
Federal Adj. Gross Income # of returns # of people Over 65 Blind Dependents
Negative Income to $9,999 360,935 547,171 13.0% 0.21% 24.7%
$10,000 to $19,999 392,777 767,269 11.5% 0.20% 39.3%
$20,000 to $29,999 344,719 744,625 8.7% 0.16% 42.1%
$30,000 to $49,999 471,755 1,017,124 8.6% 0.16% 38.0%
$50,000 to $74,999 333,945 789,525 10.1% 0.15% 33.7%
$75,000 to $99,999 202,770 529,979 10.1% 0.12% 32.7%
$100,000 to $199,999 226,199 624,700 8.7% 0.09% 33.2%
$200,000 to $499,999 48,655 139,386 9.0% 0.07% 35.1%
$500,000 to $999,999 7,547 22,008 9.2% 0.06% 36.9%
$1,000,000 to $4,999,999 3,359 9,290 12.2% 0.05% 34.4%
$5,000,000 and over 329 883 13.7% 0.00% 34.7%
TOTAL FILERS 2,392,991 5,191,960 9.9% 0.16% 35.5%
RESIDENT FILERS BY MARITAL STATUS
Tables 2, 3, 4 and 5 contain data on resident filers separated by filing status. Table 2 is
married filing joint, Table 3 unmarried head of household, Table 4 married filing separate and
single filers are summarized in Table 5. Married filing joint filers represent 39.9% of all returns,
with 64.2% of the total FAGI. Single filers constitute 42.5% of the total returns filed, with 25.4%
of the total FAGI. The remaining 17.6% of the returns and 10.4% of the FAGI is shared
between the Unmarried Head of Household and Married Filing Separate filing statuses.
For all FAGI brackets through $29,999, the majority of returns filed are with a filing status of
Single. Married Filing Joint filers make up the majority of returns in the brackets over $49,999
with the exception for the $5,000,000 and up bracket.
The following table compares the percent of total filers by bracket for each filing status and
the statewide totals. The highest percentage of Married Filing Joint filers falls in the
$100,000 to $100,999 FAGI bracket, while the highest percentage of Single filers falls in the
Negative to $9,999 FAGI bracket. The bolded italicized numbers on the table mark the
FAGI bracket where the largest percentage of filers for the state or for the filing status occur.
The bolded underlined percentages designate the bracket where the median falls for the
column. In other words, for Single filers, the mid point FAGI range is $20,000 to $29,999.
Half of the filers have FAGI below this point and half the filers have an FAGI above this point.
For Married Filing Joint filers, the $50,000 to $74,999 bracket contains the median.
Percent of Total Filers By:
Federal Adj. Gross Income Arizona
Married Filing
Joint
Unmarried
Head of
Household
Married Filling
Separate Single
Negative Income to $9,999 15.1% 5.4% 11.6% 14.7% 25.6%
$10,000 to $19,999 16.4% 7.7% 27.4% 14.8% 20.4%
$20,000 to $29,999 14.4% 9.0% 24.3% 16.8% 15.6%
$30,000 to $49,999 19.7% 16.6% 23.3% 28.0% 21.0%
$50,000 to $74,999 14.0% 19.9% 8.5% 14.2% 10.5%
$75,000 to $99,999 8.5% 16.1% 2.7% 5.6% 3.6%
$100,000 to $199,999 9.5% 20.0% 1.8% 4.3% 2.6%
$200,000 to $499,999 2.0% 4.4% 0.3% 1.2% 0.5%
$500,000 to $999,999 0.3% 0.7% 0.1% 0.3% 0.1%
$1,000,000 to $4,999,999 0.1% 0.3% 0.0% 0.2% 0.0%
$5,000,000 and over 0.01% 0.03% 0.00% 0.03% 0.01%
3
Comparisons for each filing status between 2008 and 2007 are presented below.
MARRIED FILING JOINT 2008 2007 % chg
# of returns 955,024 959,577 (0.5%)
# of people represented 2,966,285 2,981,598 (0.5%)
# of people over 65 346,366 341,230 1.2%
# of blind persons 4,291 4,779 (10.2%)
# of dependents 1,056,237 1,062,444 (0.6%)
Total FAGI (millions) $82,294.0 $89,203.0 (7.7%)
Average FAGI $86,170 $92,961 (7.3%)
Total Taxable Income (millions) $53,677.2 $59,128.1 (9.2%)
Average Taxable Income $68,025 $73,859 (7.9%)
Total Tax Liability (millions) $1,803.7 $2,041.7 (11.6%)
Average Tax Liability $2,286 $2,551 (10.4%)
Average Tax Liability Per Return $1,889 $2,128 (11.2%)
UNMARRIED HEAD OF
HOUSEHOLD 2008 2007 % chg
# of returns 393,848 391,970 0.5%
# of people represented 1,084,422 1,073,942 1.0%
# of people over 65 7,868 7,387 6.5%
# of blind persons 306 369 (17.1%)
# of dependents 690,574 681,972 1.3%
Total FAGI (millions) $12,224.9 $12,618.2 (3.1%)
Average FAGI $31,040 $32,192 (3.6%)
Total Taxable Income (millions) $5,275.3 $5,650.3 (6.6%)
Average Taxable Income $20,779 $22,212 (6.5%)
Total Tax Liability (millions) $153.2 $171.2 (10.5%)
Average Tax Liability $604 $674 (10.4%)
Average Tax Liability Per Return $389 $437 (11.0%)
MARRIED FILING SEPARATE 2008 2007 % chg
# of returns 26,194 26,122 0.3%
# of people represented 35,700 35,304 1.1%
# of people over 65 3,118 2,965 5.2%
# of blind persons 47 46 2.2%
# of dependents 9,506 9,182 3.5%
Total FAGI (millions) $1,157.3 $1,397.9 (17.2%)
Average FAGI $44,183 $53,513 (17.4%)
Total Taxable Income (millions) $964.7 $1,071.6 (10.0%)
Average Taxable Income $45,408 $50,380 (9.9%)
Total Tax Liability (millions) $34.8 $39.6 (12.2%)
Average Tax Liability $1,638 $1,861 (12.0%)
Average Tax Liability Per Return $1,327 $1,514 (12.3%)
4
SINGLE 2008 2007 % chg
# of returns 1,017,924 1,040,901 (2.2%)
# of people represented 1,105,553 1,115,246 (0.9%)
# of people over 65 157,199 161,122 (2.4%)
# of blind persons 3,388 3,620 (6.4%)
# of dependents 87,629 74,345 17.9%
Total FAGI (millions) $32,550.6 $33,956.1 (4.1%)
Average FAGI $31,977 $32,622 (2.0%)
Total Taxable Income (millions) $21,716.1 $22,745.4 (4.5%)
Average Taxable Income $27,619 $28,394 (2.7%)
Total Tax Liability (millions) $697.0 $738.0 (5.6%)
Average Tax Liability $887 $922 (3.8%)
Average Tax Liability Per Return $685 $709 (3.4%)
Comparative statistics for the filing statuses are presented below:
 Greatest change in returns filed: Unmarried head of household at 0.6%.
 Least change in returns filed: Single at (2.2%).
 Most age 65 and over filers as a % of total people represented on returns:
Single at 14.2%.
 Fewest age 65 and over filers as a % of total people represented on returns:
Unmarried Head of Household at 0.7%.
 Most blind filers as a % of total people represented on returns:
Single at 0.3%.
 Fewest blind filers as a % of total people represented on returns:
Unmarried head of household at 0.03%.
 Highest average FAGI: Married filing joint at $86,170.
 Lowest average FAGI: Unmarried Head of Household at $31,040.
 Highest per capita FAGI: Married Filing Separate at $32,419.
 Lowest per capita FAGI: Unmarried Head of Household at $11,273.
5
6
RESIDENT TABLES
7
8
TABLE 1
ARIZONA RESIDENTS
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 360,935 457,679 71,230 1,176 135,048 ($2,177,035,590) ($2,840,499,502) $1,270,938,929 $121,154,383 $3,210,997
# of returns 57,026 1,066 79,078 360,935 240,053 50,590 70,112 69,657
average per return 1.2 1.1 1.7 ($6,032) ($11,833) $25,122 $1,728 $46
$10,000 to $19,999 392,777 573,942 87,948 1,558 301,410 $5,900,948,849 $3,755,672,156 $1,819,979,468 $1,433,930,217 $37,357,896
# of returns 67,625 1,368 158,535 392,777 313,900 61,430 228,759 228,398
average per return 1.3 1.1 1.9 $15,024 $11,965 $29,627 $6,268 $164
$20,000 to $29,999 344,719 526,596 64,423 1,218 313,643 $8,551,142,926 $5,931,793,981 $1,380,806,572 $3,406,336,627 $91,054,390
# of returns 46,877 1,074 152,236 344,719 282,863 79,765 302,102 301,982
average per return 1.4 1.1 2.1 $24,806 $20,971 $17,311 $11,275 $302
$30,000 to $49,999 471,755 722,230 87,082 1,631 386,742 $18,393,232,558 $14,127,538,118 $5,320,343,506 $9,684,479,054 $267,229,949
# of returns 62,699 1,447 185,416 471,755 406,679 204,130 443,215 443,154
average per return 1.4 1.1 2.1 $38,989 $34,739 $26,064 $21,851 $603
$50,000 to $74,999 333,945 557,122 79,769 1,221 265,771 $20,528,572,801 $18,044,342,306 $4,892,574,200 $11,706,847,055 $333,311,195
# of returns 56,971 1,162 133,861 333,945 323,607 234,055 323,324 323,310
average per return 1.4 1.1 2.0 $61,473 $55,760 $20,904 $36,208 $1,031
$75,000 to $99,999 202,770 367,021 53,781 651 173,566 $17,519,450,937 $16,076,848,317 $4,233,691,614 $10,743,506,061 $316,091,909
# of returns 35,691 626 89,325 202,770 202,339 172,842 199,266 199,264
average per return 1.5 1.0 1.9 $86,401 $79,455 $24,495 $53,915 $1,586
$100,000 to $199,999 226,199 424,697 54,538 550 207,165 $29,886,027,261 $28,362,528,069 $6,907,276,612 $20,328,197,521 $645,245,243
# of returns 35,947 546 107,746 226,199 226,029 214,009 224,218 224,218
average per return 1.5 1.0 1.9 $132,123 $125,482 $32,276 $90,663 $2,878
$200,000 to $499,999 48,655 91,709 12,489 96 48,965 $13,760,971,351 $13,493,770,513 $2,757,921,850 $10,534,400,876 $395,705,171
# of returns 8,227 96 24,470 48,655 48,649 48,072 48,349 48,348
average per return 1.5 1.0 2.0 $282,827 $277,370 $57,371 $217,882 $8,185
$500,000 to $999,999 7,547 14,089 2,034 14 8,131 $5,070,044,196 $5,070,437,700 $854,269,904 $4,210,897,223 $176,758,653
# of returns 1,359 14 3,832 7,547 7,546 7,482 7,477 7,477
average per return 1.5 1.0 2.1 $671,796 $671,937 $114,177 $563,180 $23,640
$1,000,000 to $4,999,999 3,359 6,187 1,136 5 3,199 $6,052,324,585 $6,094,033,274 $894,232,563 $5,212,295,786 $230,297,911
# of returns 760 5 1,511 3,359 3,359 3,349 3,325 3,324
average per return 1.5 1.0 2.1 $1,801,823 $1,814,240 $267,015 $1,567,608 $69,283
$5,000,000 and over 329 590 121 0 306 $4,741,110,830 $4,811,904,410 $575,025,378 $4,251,246,936 $192,397,757
# of returns 82 0 141 329 329 327 326 326
average per return 1.5 #DIV/0! 2.2 $14,410,671 $14,625,849 $1,758,487 $13,040,635 $590,177
GRAND TOTAL 2,392,990 3,741,862 514,551 8,120 1,843,946 $128,226,790,705 $112,928,369,342 $30,907,060,596 $81,633,291,739 $2,688,661,071
# of returns 373,264 7,404 936,151 2,392,990 2,055,353 1,076,051 1,850,473 1,849,458
average per return 1.4 1.1 2.0 $53,584 $54,944 $28,723 $44,115 $1,454
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
9
TABLE 2
ARIZONA RESIDENTS - MARRIED FILING JOINT
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 51,188 102,376 33,670 370 39,097 ($2,424,170,422) ($2,384,078,415) $775,577,928 $6,354,848 $216,436
# of returns 19,615 365 19,021 51,188 42,594 20,694 163 162
average per return 1.7 1.0 2.1 ($47,358) ($55,972) $37,478 $38,987 $1,336
$10,000 to $19,999 73,082 146,164 46,660 663 77,275 $1,128,177,928 $775,483,562 $391,347,987 $35,058,148 $910,871
# of returns 26,535 555 35,320 73,082 69,232 19,117 13,571 13,484
average per return 1.8 1.2 2.2 $15,437 $11,201 $20,471 $2,583 $68
$20,000 to $29,999 86,263 172,526 41,344 576 112,379 $2,151,498,873 $1,625,418,341 $633,344,069 $366,568,302 $9,508,479
# of returns 23,914 557 48,243 86,263 82,360 28,672 61,284 61,229
average per return 1.7 1.0 2.3 $24,941 $19,736 $22,089 $5,981 $155
$30,000 to $49,999 158,627 317,254 58,655 834 206,756 $6,310,322,347 $5,054,594,031 $3,373,623,614 $2,294,024,472 $60,204,727
# of returns 34,423 814 87,377 158,627 151,485 78,447 140,149 140,109
average per return 1.7 1.0 2.4 $39,781 $33,367 $43,005 $16,368 $430
$50,000 to $74,999 189,809 379,618 58,069 806 210,233 $11,846,925,574 $10,218,141,186 $3,036,383,666 $6,013,438,211 $163,616,715
# of returns 35,354 759 98,405 189,809 185,523 133,537 182,354 182,345
average per return 1.6 1.1 2.1 $62,415 $55,077 $22,738 $32,977 $897
$75,000 to $99,999 153,643 307,286 45,931 509 156,894 $13,321,922,849 $12,087,369,895 $3,285,171,907 $7,847,370,758 $222,793,125
# of returns 27,846 501 77,999 153,643 153,343 130,607 150,939 150,937
average per return 1.6 1.0 2.0 $86,707 $78,826 $25,153 $51,990 $1,476
$100,000 to $199,999 191,336 382,672 48,245 442 195,715 $25,377,374,023 $24,001,989,282 $5,893,216,177 $17,056,204,830 $529,579,336
# of returns 29,662 438 99,861 191,336 191,197 181,095 189,831 189,831
average per return 1.6 1.0 2.0 $132,633 $125,535 $32,542 $89,849 $2,790
$200,000 to $499,999 41,766 83,532 10,952 75 46,837 $11,781,520,297 $11,536,195,550 $2,352,361,806 $8,988,025,829 $333,409,775
# of returns 6,732 75 23,000 41,766 41,762 41,336 41,551 41,550
average per return 1.6 1.0 2.0 $282,084 $276,237 $56,908 $216,313 $8,024
$500,000 to $999,999 6,330 12,660 1,764 11 7,775 $4,244,478,088 $4,244,975,209 $709,947,273 $3,524,563,674 $147,048,500
# of returns 1,089 11 3,588 6,330 6,329 6,295 6,277 6,277
average per return 1.6 1.0 2.2 $670,534 $670,718 $112,780 $561,504 $23,427
$1,000,000 to $4,999,999 2,732 5,464 973 5 2,997 $4,885,558,112 $4,922,949,818 $698,538,859 $4,231,820,069 $186,514,295
# of returns 597 5 1,386 2,732 2,732 2,725 2,711 2,711
average per return 1.6 1.0 2.2 $1,788,272 $1,801,958 $256,345 $1,560,981 $68,799
$5,000,000 and over 248 496 103 0 279 $3,670,385,089 $3,739,867,198 $425,133,616 $3,313,791,719 $149,932,878
# of returns 64 0 124 248 248 248 247 247
average per return 1.6 #DIV/0! 2.3 $14,799,940 $15,080,110 $1,714,248 $13,416,161 $607,016
GRAND TOTAL 955,024 1,910,048 346,366 4,291 1,056,237 $82,293,992,757 $75,822,905,657 $21,574,646,901 $53,677,220,860 $1,803,735,137
# of returns 205,831 4,080 494,324 955,024 926,805 642,773 789,077 788,882
average per return 1.7 1.1 2.1 $86,170 $81,811 $33,565 $68,025 $2,286
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
10
TABLE 3
ARIZONA RESIDENTS - UNMARRIED HEAD OF HOUSEHOLD
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 45,556 91,112 1,173 54 72,614 $103,327,264 ($40,821,891) $66,786,953 $636,321 $22,990
# of returns 1,172 54 44,131 45,556 39,584 2,755 28 28
average per return 1.0 1.0 1.6 $2,268 ($1,031) $24,242 $22,726 $821
$10,000 to $19,999 108,083 216,166 2,175 106 195,742 $1,644,051,055 $1,152,386,390 $84,730,389 $54,971,482 $1,424,122
# of returns 2,144 82 105,892 108,083 106,682 4,802 28,341 28,175
average per return 1.0 1.3 1.8 $15,211 $10,802 $17,645 $1,940 $51
$20,000 to $29,999 95,614 191,228 1,355 55 182,660 $2,360,537,814 $1,865,756,280 $188,297,503 $604,013,720 $15,644,146
# of returns 1,352 55 93,044 95,614 94,271 10,387 86,550 86,498
average per return 1.0 1.0 2.0 $24,688 $19,791 $18,128 $6,979 $181
$30,000 to $49,999 91,848 183,696 1,566 53 163,618 $3,491,812,481 $3,000,898,220 $501,926,734 $1,597,207,297 $41,881,480
# of returns 1,462 53 87,539 91,848 90,769 28,254 87,533 87,523
average per return 1.1 1.0 1.9 $38,017 $33,061 $17,765 $18,247 $479
$50,000 to $74,999 33,368 66,736 954 19 49,413 $2,000,864,922 $1,823,140,046 $428,666,045 $1,155,621,988 $31,501,527
# of returns 949 19 30,971 33,368 33,082 20,507 32,364 32,363
average per return 1.0 1.0 1.6 $59,964 $55,110 $20,903 $35,707 $973
$75,000 to $99,999 10,608 21,216 332 9 14,626 $905,624,858 $849,450,973 $213,692,001 $576,261,868 $16,428,924
# of returns 332 9 9,770 10,608 10,545 8,491 10,397 10,397
average per return 1.0 1.0 1.5 $85,372 $80,555 $25,167 $55,426 $1,580
$100,000 to $199,999 7,162 14,324 228 9 9,741 $922,895,686 $886,941,764 $217,672,099 $637,592,043 $19,774,922
# of returns 223 9 6,599 7,162 7,149 6,499 7,069 7,069
average per return 1.0 1.0 1.5 $128,860 $124,065 $33,493 $90,196 $2,797
$200,000 to $499,999 1,288 2,576 76 0 1,720 $364,111,513 $360,013,565 $74,880,460 $280,029,204 $10,417,361
# of returns 35 0 1,166 1,288 1,288 1,257 1,279 1,279
average per return 2.2 #DIV/0! 1.5 $282,695 $279,514 $59,571 $218,944 $8,145
$500,000 to $999,999 212 424 5 1 272 $143,723,042 $144,715,920 $26,433,483 $120,302,891 $5,033,280
# of returns 5 1 191 212 212 210 209 209
average per return 1.0 1.0 1.4 $677,939 $682,622 $125,874 $575,612 $24,083
$1,000,000 to $4,999,999 96 192 4 0 145 $177,146,294 $179,572,147 $34,421,476 $149,791,405 $6,608,307
# of returns 4 0 88 96 96 96 93 93
average per return 1.0 #DIV/0! 1.6 $1,845,274 $1,870,543 $358,557 $1,610,660 $71,057
$5,000,000 and over 13 26 0 0 23 $110,760,664 $110,865,853 $11,936,421 $98,874,832 $4,461,905
# of returns 0 0 13 13 13 13 13 13
average per return #DIV/0! #DIV/0! 1.8 $8,520,051 $8,528,143 $918,186 $7,605,756 $343,223
GRAND TOTAL 393,848 787,696 7,868 306 690,574 $12,224,855,593 $10,332,919,267 $1,849,443,564 $5,275,303,051 $153,198,964
# of returns 7,678 282 379,404 393,848 383,691 83,271 253,876 253,647
average per return 1.0 1.1 1.8 $31,040 $26,930 $22,210 $20,779 $604
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
11
TABLE 4
ARIZONA RESIDENTS - MARRIED FILING SEPARATELY
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 3,852 3,852 502 13 809 ($244,451,624) ($243,866,727) $21,596,560 $1,865,388 $49,462
# of returns 496 13 535 3,852 3,451 1,102 821 813
average per return 1.0 1.0 1.5 ($63,461) ($70,666) $19,598 $2,272 $61
$10,000 to $19,999 3,866 3,866 461 12 1,209 $58,757,257 $49,893,509 $12,400,540 $22,022,066 $575,985
# of returns 461 12 763 3,866 3,767 1,016 3,042 3,039
average per return 1.0 1.0 1.6 $15,198 $13,245 $12,205 $7,239 $190
$20,000 to $29,999 4,397 4,397 404 4 1,684 $110,331,024 $97,559,901 $21,527,590 $58,028,106 $1,568,376
# of returns 400 4 1,064 4,397 4,309 1,549 3,914 3,914
average per return 1.0 1.0 1.6 $25,092 $22,641 $13,898 $14,826 $401
$30,000 to $49,999 7,343 7,343 647 9 3,295 $286,692,887 $261,839,784 $61,782,165 $173,293,773 $4,925,353
# of returns 644 9 2,044 7,343 7,261 3,858 6,922 6,920
average per return 1.0 1.0 1.6 $39,043 $36,061 $16,014 $25,035 $712
$50,000 to $74,999 3,708 3,708 525 4 1,517 $224,410,308 $208,192,931 $53,853,941 $143,196,993 $4,346,023
# of returns 520 4 982 3,708 3,689 2,762 3,599 3,599
average per return 1.0 1.0 1.5 $60,521 $56,436 $19,498 $39,788 $1,208
$75,000 to $99,999 1,455 1,455 231 2 472 $124,759,274 $117,671,054 $30,655,576 $83,430,839 $2,754,636
# of returns 227 2 313 1,455 1,447 1,260 1,418 1,418
average per return 1.0 1.0 1.5 $85,745 $81,321 $24,330 $58,837 $1,943
$100,000 to $199,999 1,114 1,114 232 1 352 $145,500,187 $138,242,449 $35,641,040 $101,055,781 $3,669,001
# of returns 230 1 239 1,114 1,111 1,053 1,082 1,082
average per return 1.0 1.0 1.5 $130,611 $124,431 $33,847 $93,397 $3,391
$200,000 to $499,999 315 315 83 2 105 $93,869,430 $92,820,399 $21,017,124 $71,147,441 $2,920,716
# of returns 83 2 67 315 314 304 307 307
average per return 1.0 1.0 1.6 $297,998 $295,606 $69,135 $231,751 $9,514
$500,000 to $999,999 77 77 21 0 31 $54,272,351 $52,213,411 $9,362,908 $42,764,391 $1,864,408
# of returns 21 0 14 77 77 76 75 75
average per return 1.0 #DIV/0! 2.2 $704,836 $678,096 $123,196 $570,192 $24,859
$1,000,000 and over 67 67 12 0 32 $303,201,084 $300,193,264 $32,617,077 $267,885,894 $12,094,714
# of returns 12 0 19 67 67 67 65 65
average per return 1.0 #DIV/0! 1.7 $4,525,389 $4,480,496 $486,822 $4,121,321 $186,073
GRAND TOTAL 26,194 26,194 3,118 47 9,506 $1,157,342,178 $1,074,759,975 $300,454,521 $964,690,672 $34,768,674
# of returns 3,094 47 6,040 26,194 25,493 13,047 21,245 21,232
average per return 1.0 1.0 1.6 $44,183 $42,159 $23,029 $45,408 $1,638
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
12
TABLE 5
ARIZONA RESIDENTS - SINGLE
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 260,339 260,339 35,885 739 22,528 $388,259,192 ($171,732,469) $406,977,488 $112,297,826 $2,922,109
# of returns 35,743 634 15,391 260,339 154,424 26,039 69,100 68,654
average per return 1.0 1.2 1.5 $1,491 ($1,112) $15,630 $1,625 $43
$10,000 to $19,999 207,746 207,746 38,652 777 27,184 $3,069,962,610 $1,777,908,695 $1,331,500,553 $1,321,878,521 $34,446,918
# of returns 38,485 719 16,560 207,746 134,219 36,495 183,805 183,700
average per return 1.0 1.1 1.6 $14,777 $13,246 $36,484 $7,192 $188
$20,000 to $29,999 158,445 158,445 21,320 583 16,920 $3,928,775,215 $2,343,059,459 $537,637,410 $2,377,726,499 $64,333,389
# of returns 21,211 458 9,885 158,445 101,923 39,157 150,354 150,341
average per return 1.0 1.3 1.7 $24,796 $22,989 $13,730 $15,814 $428
$30,000 to $49,999 213,937 213,937 26,214 647 13,073 $8,304,404,843 $5,810,206,083 $1,383,010,993 $5,619,953,512 $160,218,389
# of returns 26,170 571 8,456 213,937 157,164 93,571 208,611 208,602
average per return 1.0 1.1 1.5 $38,817 $36,969 $14,780 $26,940 $768
$50,000 to $74,999 107,060 107,060 20,221 392 4,608 $6,456,371,997 $5,794,868,143 $1,373,670,548 $4,394,589,863 $133,846,930
# of returns 20,148 380 3,503 107,060 101,313 77,249 105,007 105,003
average per return 1.0 1.0 1.3 $60,306 $57,198 $17,782 $41,850 $1,275
$75,000 to $99,999 37,064 37,064 7,287 131 1,574 $3,167,143,956 $3,022,356,395 $704,172,130 $2,236,442,596 $74,115,224
# of returns 7,286 114 1,243 37,064 37,004 32,484 36,512 36,512
average per return 1.0 1.1 1.3 $85,451 $81,676 $21,678 $61,252 $2,030
$100,000 to $199,999 26,587 26,587 5,833 98 1,357 $3,440,257,365 $3,335,354,574 $760,747,296 $2,533,344,867 $92,221,984
# of returns 5,832 98 1,047 26,587 26,572 25,362 26,236 26,236
average per return 1.0 1.0 1.3 $129,396 $125,521 $29,996 $96,560 $3,515
$200,000 to $499,999 5,286 5,286 1,378 19 303 $1,521,470,112 $1,504,740,999 $309,662,460 $1,195,198,402 $48,957,319
# of returns 1,377 19 237 5,286 5,285 5,175 5,212 5,212
average per return 1.0 1.0 1.3 $287,830 $284,719 $59,838 $229,317 $9,393
$500,000 to $999,999 928 928 244 2 53 $627,570,715 $628,533,160 $108,526,240 $523,266,267 $22,812,465
# of returns 244 2 39 928 928 901 916 916
average per return 1.0 1.0 1.4 $676,262 $677,299 $120,451 $571,251 $24,904
$1,000,000 to $4,999,999 473 473 150 0 26 $874,198,888 $877,786,756 $136,435,647 $741,466,683 $33,182,784
# of returns 150 0 19 473 473 470 465 464
average per return 1.0 #DIV/0! 1.4 $1,848,201 $1,855,786 $290,289 $1,594,552 $71,515
$5,000,000 and over 59 59 15 0 3 $772,185,284 $774,702,648 $130,174,845 $659,912,120 $29,900,785
# of returns 15 0 3 59 59 57 57 57
average per return 1.0 #DIV/0! 1.0 $13,087,886 $13,130,553 $2,283,769 $11,577,406 $524,575
GRAND TOTAL 1,017,924 1,017,924 157,199 3,388 87,629 $32,550,600,177 $25,697,784,443 $7,182,515,610 $21,716,077,156 $696,958,296
# of returns 156,661 2,995 56,383 1,017,924 719,364 336,960 786,275 785,697
average per return 1.0 1.1 1.6 $31,977 $35,723 $21,316 $27,619 $887
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
13
14
SUMMARY BY
COUNTY
&
INCORPORATED
CITY/TOWN
15
Information on 2008 individual income taxes by county and incorporated cities/towns
within each county is presented in this section. Zip codes that fall in each county and
cover each city/town, as published by the United States Post Office, were used to
compile this information. The summary page for each county indicates the zip codes
included in that county and the zip codes used for each city/town.
The table below presents a ranking for average FAGI by county and per capita FAGI
by county. Maricopa County had both the highest average FAGI, $57,693, and the
highest per capita FAGI, $26,301. Per capita FAGI represents FAGI divided by the
number of filers and dependents included on the tax returns. Apache County had
the lowest average FAGI, $32,009, and the lowest per capita FAGI, $12,588.
County
Average Federal
Adjusted Gross
Income County
Per Capita
Federal Adjusted
Gross Income
Maricopa $57,693 Maricopa $26,301
Greenlee $53,913 State $24,697
State $53,584 Pima $24,469
Pima $49,805 Coconino $23,936
Coconino $49,600 Greenlee $23,286
Pinal $44,725 Yavapai $22,000
Yavapai $44,402 Cochise $20,800
Graham $44,145 Gila $20,570
Cochise $44,141 Pinal $19,454
Gila $42,981 Mohave $18,828
Santa Cruz $39,083 Graham $18,423
Navajo $38,700 La Paz $17,859
Mohave $38,605 Navajo $16,250
Yuma $38,255 Santa Cruz $15,721
La Paz $38,167 Yuma $15,555
Apache $32,009 Apache $12,588
The county with the greatest growth in average FAGI was Greenlee at 12.7%. Santa
Cruz County experienced decline in average FAGI, at (12.5%).
Average tax liability and average tax liability per return filed are ranked by county in
the table below. Average tax liability is the average for all returns with a tax liability
greater than $0. Average tax liability per return is the average for all returns filed in
the county, regardless of whether the amount was $0 or more. Maricopa County had
the highest average tax liability, $1,583, and the highest average tax liability per
return, $1,259. Apache County had the lowest average tax liability, $812, and had
the lowest average tax liability per return, $312.
16
County
Average Tax
Liability County Average Tax
Liability Per Return
Maricopa $1,583 Maricopa $1,259
State $1,454 Greenlee $1,163
Greenlee $1,345 State $1,124
Coconino $1,337 Pima $984
Pima $1,259 Coconino $974
Graham $1,100 Graham $837
Cochise $1,097 Cochise $819
Yavapai $1,097 Yavapai $808
Santa Cruz $1,060 Pinal $775
Gila $1,059 Gila $746
La Paz $1,038 Santa Cruz $719
Pinal $982 La Paz $708
Yuma $961 Yuma $673
Navajo $929 Mohave $650
Mohave $895 Navajo $572
Apache $812 Apache $312
Other comparative statistics for the counties are presented below:
 Most dependents as a % of total people represented on returns:
Apache County at 47.9%
 Fewest dependents as a % of total people represented on returns:
Yavapai County at 27.1%.
 Most age 65 and over filers as a % of total people represented on returns:
Yavapai County at 19.1%.
 Fewest age 65 and over filers as a % of total people represented on returns:
Apache County at 5.7%.
 Most blind filers as a % of total people represented on returns:
Yavapai County at 0.24%.
 Fewest blind filers as a % of total people represented on returns:
Apache County at 0.07%.
 Highest percent of returns that itemized: Yavapai County at 48.1%.
 Lowest percent of returns that itemized: Apache County at 17.3%.
 Greatest proportion of returns with $100,000 and greater FAGI:
Maricopa County at 13.7%.
 Lowest proportion of returns with $100,000 and greater FAGI:
Apache County at 3.8%.
 Greatest proportion of returns with $20,000 to $49,999 FAGI:
Pinal County at 36.5%.
 Lowest proportion of returns with $20,000 to $49,999 FAGI:
Greenlee County at 27.7%.
17
Average FAGI and per capita FAGI rankings by incorporated cities/towns are
presented below with cities/towns in alphabetical order. (See Appendix II for listings
in numerical order.) Both the ranking for 2008 and 2007 are presented. Italicized
numbers indicate a higher ranking in 2008 than 2007 (a rank closer to 1). For both
years Carefree ranked the highest in average FAGI. Scottsdale/Paradise Valley
ranked the highest in per capita FAGI. San Luis ranked the lowest for average FAGI
and Colorado City ranked the lowest for per capita FAGI. The city with the highest
and lowest ranking has been bolded in each table for emphasis.
Average tax liability and average tax liability per return for 2008 and 2007 is
presented below by city/town, in alphabetical order. (See Appendix II for the
numerical ranking.) The average for all returns with a tax liability greater than $0 is
the formula for average tax liability; average tax liability per return is the average for
all returns filed in the city/town, regardless of whether the amount was $0 or more.
Cities/towns which had a higher ranking in 2008 than 2007 (a rank closer to 1) have
italicized numbers. For both years Carefree and San Luis (respectively) ranked
highest and lowest in average tax liability and average tax liability per return. The city
with the highest and lowest ranking has been bolded in each table for emphasis.
18
City/Town
Average
FAGI
2008
Rank
2007
Rank City/Town
Average
FAGI
2008
Rank
2007
Rank
APACHE JUNCTION $45,569 33 29 MESA $47,815 26 28
AVONDALE $45,162 35 34 MIAMI $40,538 53 61
BENSON $41,139 50 48 NOGALES $33,607 74 79
BISBEE $37,250 67 64 PAGE $45,831 32 36
BUCKEYE $48,216 25 22 PARKER $42,903 45 66
BULLHEAD CITY $35,124 71 68 PATAGONIA $38,424 60 30
CAMP VERDE $37,802 63 56 PAYSON/STAR VALLEY $45,848 31 24
CAREFREE $189,380 1 1 PEORIA $58,290 9 12
CASA GRANDE $43,120 44 33 PHOENIX $50,734 21 18
CAVE CREEK $83,887 3 3 PIMA $47,104 28 49
CHANDLER $63,336 7 7 PINETOP-LAKESIDE $47,779 27 25
CHINO VALLEY $39,987 55 53 PRESCOTT $55,599 11 10
CLARKDALE $45,141 36 31 PRESCOTT VALLEY $38,165 61 60
CLIFTON $46,170 30 50 QUARTZSITE $27,808 83 84
COLORADO CITY $21,863 84 82 QUEEN CREEK (combined) $54,763 12 15
COOLIDGE $36,216 70 63 SAFFORD $43,240 43 46
COTTONWOOD $38,635 59 44 SAHUARITA $55,764 10 16
DEWEY HUMBOLDT $44,536 38 32 SAN LUIS $19,085 85 85
DOUGLAS $28,474 81 83
SCOTTSDALE/
PARADISE VALLEY $103,539 2 2
DUNCAN $43,849 41 57 SEDONA (combined) $52,180 17 8
EAGAR $44,287 39 47 SHOW LOW $42,006 48 38
EL MIRAGE $37,476 66 65 SIERRA VISTA $54,256 14 19
ELOY $31,085 78 80 SNOWFLAKE $40,591 52 41
FLAGSTAFF $53,594 15 14 SOMERTON $28,339 82 81
FLORENCE $43,938 40 37 SPRINGERVILLE $43,378 42 51
FOUNTAIN HILLS $81,478 4 4 ST. JOHNS $41,079 51 52
FREDONIA $32,809 77 78 SUPERIOR $39,344 56 73
GILA BEND $33,378 75 76 SURPRISE/SUN CITY $49,775 22 23
GILBERT $67,378 6 6 TAYLOR $42,530 46 43
GLENDALE $48,584 24 26 TEMPE/GUADALUPE $52,168 18 13
GLOBE $45,066 37 45 THATCHER $51,720 19 20
GOODYEAR $62,050 8 9 TOLLESON $39,084 58 59
HAYDEN $39,247 57 67 TOMBSTONE $32,812 76 74
HOLBROOK $37,745 64 69
TUCSON/S TUCSON/
ORO VALLEY $49,078 23 27
HUACHUCA CITY $41,290 49 62 WELLTON $29,146 80 77
JEROME $36,697 68 55 WICKENBURG $50,884 20 11
KEARNY $45,385 34 42 WILLCOX $29,808 79 75
KINGMAN $40,378 54 40 WILLIAMS $37,521 65 54
LAKE HAVASU CITY $42,506 47 39 WINKELMAN $37,847 62 58
LITCHFIELD PARK $69,576 5 5 WINSLOW $34,523 72 71
MAMMOTH $36,463 69 70 YOUNGTOWN $33,658 73 72
MARANA $54,464 13 17 YUMA $46,256 29 35
MARICOPA $52,693 16 21
19
City/Town
Per Capita
FAGI
2008
Rank
2007
Rank City/Town
Per Capita
FAGI
2008
Rank
2007
Rank
APACHE JUNCTION $23,115 21 21 MESA $21,871 27 28
AVONDALE $18,332 54 53 MIAMI $18,989 48 56
BENSON $20,490 37 36 NOGALES $13,418 77 79
BISBEE $20,246 39 33 PAGE $20,684 35 40
BUCKEYE $18,785 49 35 PARKER $20,172 41 57
BULLHEAD CITY $17,647 61 55 PATAGONIA $20,538 36 19
CAMP VERDE $18,026 59 49 PAYSON/STAR VALLEY $23,097 22 17
CAREFREE $105,094 1 1 PEORIA $26,943 11 14
CASA GRANDE $18,681 51 43 PHOENIX $22,341 24 24
CAVE CREEK $39,362 4 4 PIMA $18,147 57 63
CHANDLER $29,647 6 8 PINETOP-LAKESIDE $21,753 29 27
CHINO VALLEY $18,621 53 48 PRESCOTT $29,937 5 6
CLARKDALE $23,131 20 23 PRESCOTT VALLEY $17,332 62 58
CLIFTON $20,959 33 44 QUARTZSITE $14,977 71 73
COLORADO CITY $5,109 85 85 QUEEN CREEK (combined) $20,931 34 34
COOLIDGE $14,765 73 70 SAFFORD $18,639 52 52
COTTONWOOD $18,748 50 39 SAHUARITA $22,842 23 29
DEWEY HUMBOLDT $22,179 25 26 SAN LUIS $6,758 84 84
DOUGLAS $11,401 82 82
SCOTTSDALE/
PARADISE VALLEY $55,155 2 2
DUNCAN $19,254 46 59 SEDONA (combined) $29,152 8 5
EAGAR $18,047 58 60 SHOW LOW $19,362 44 37
EL MIRAGE $14,574 74 74 SIERRA VISTA $26,842 12 18
ELOY $12,120 81 81 SNOWFLAKE $15,736 69 62
FLAGSTAFF $26,738 13 13 SOMERTON $10,602 83 83
FLORENCE $19,358 45 42 SPRINGERVILLE $19,198 47 51
FOUNTAIN HILLS $43,206 3 3 ST. JOHNS $16,460 65 64
FREDONIA $14,454 76 76 SUPERIOR $18,025 60 69
GILA BEND $12,190 80 80 SURPRISE/SUN CITY $25,436 15 12
GILBERT $28,504 10 11 TAYLOR $15,882 67 68
GLENDALE $21,643 30 30 TEMPE/GUADALUPE $28,510 9 9
GLOBE $21,417 32 41 THATCHER $21,491 31 31
GOODYEAR $26,471 14 15 TOLLESON $14,834 72 72
HAYDEN $17,200 63 65 TOMBSTONE $18,324 55 54
HOLBROOK $16,681 64 67
TUCSON/S TUCSON/
ORO VALLEY $24,225 19 20
HUACHUCA CITY $20,232 40 50 WELLTON $12,355 79 78
JEROME $25,376 16 16 WICKENBURG $25,325 17 10
KEARNY $20,425 38 47 WILLCOX $12,821 78 77
KINGMAN $19,341 45 38 WILLIAMS $18,208 56 46
LAKE HAVASU CITY $21,825 28 25 WINKELMAN $15,850 68 61
LITCHFIELD PARK $29,221 7 7 WINSLOW $14,573 75 75
MAMMOTH $15,220 70 71 YOUNGTOWN $16,173 66 66
MARANA $24,765 18 22 YUMA $20,023 42 45
MARICOPA $22,044 26 32
20
City/Town
Average Tax
Liability
2008
Rank
2007
Rank City/Town
Average Tax
Liability
2008
Rank
2007
Rank
APACHE JUNCTION $1,039 41 26 MESA $1,141 28 27
AVONDALE $952 54 51 MIAMI $1,009 47 63
BENSON $937 58 50 NOGALES $1,018 43 66
BISBEE $929 59 49 PAGE $1,075 35 40
BUCKEYE $1,010 46 23 PARKER $1,283 18 59
BULLHEAD CITY $755 74 70 PATAGONIA $1,085 34 17
CAMP VERDE $862 67 58 PAYSON/STAR VALLEY $1,108 32 16
CAREFREE $8,707 1 1 PEORIA $1,372 14 15
CASA GRANDE $984 50 32 PHOENIX $1,382 13 13
CAVE CREEK $2,539 3 3 PIMA $1,170 23 55
CHANDLER $1,670 8 9 PINETOP-LAKESIDE $1,169 24 20
CHINO VALLEY $854 68 60 PRESCOTT $1,495 9 10
CLARKDALE $1,017 44 41 PRESCOTT VALLEY $795 72 72
CLIFTON $1,089 33 46 QUARTZSITE $635 82 81
COLORADO CITY $446 84 83 QUEEN CREEK (combined) $1,157 27 29
COOLIDGE $803 70 68 SAFFORD $1,045 40 39
COTTONWOOD $893 63 42 SAHUARITA $1,232 20 28
DEWEY HUMBOLDT $1,046 39 37 SAN LUIS $286 85 85
DOUGLAS $660 79 80
SCOTTSDALE/
PARADISE VALLEY $3,960 2 2
DUNCAN $1,050 37 52 SEDONA (combined) $1,717 5 5
EAGAR $1,067 36 38 SHOW LOW $991 49 31
EL MIRAGE $695 77 77 SIERRA VISTA $1,311 16 22
ELOY $645 81 78 SNOWFLAKE $895 62 48
FLAGSTAFF $1,411 10 12 SOMERTON $521 83 84
FLORENCE $890 64 54 SPRINGERVILLE $1,124 29 43
FOUNTAIN HILLS $2,451 4 4 ST. JOHNS $992 48 47
FREDONIA $682 78 82 SUPERIOR $938 57 73
GILA BEND $741 75 76 SURPRISE/SUN CITY $1,014 45 36
GILBERT $1,703 7 8 TAYLOR $905 60 57
GLENDALE $1,159 26 25 TEMPE/GUADALUPE $1,401 11 11
GLOBE $1,114 31 44 THATCHER $1,311 17 14
GOODYEAR $1,388 12 18 TOLLESON $807 69 75
HAYDEN $971 51 56 TOMBSTONE $737 76 74
HOLBROOK $895 61 65
TUCSON/S TUCSON/
ORO VALLEY $1,261 19 19
HUACHUCA CITY $940 56 62 WELLTON $947 55 67
JEROME $1,171 22 21 WICKENBURG $1,342 15 7
KEARNY $1,049 38 53 WILLCOX $864 66 64
KINGMAN $968 52 34 WILLIAMS $884 65 45
LAKE HAVASU CITY $1,036 42 33 WINKELMAN $960 53 61
LITCHFIELD PARK $1,844 6 6 WINSLOW $786 73 71
MAMMOTH $799 71 69 YOUNGTOWN $656 80 79
MARANA $1,226 21 24 YUMA $1,164 25 30
MARICOPA $1,126 29 35
21
City/Town
AverageTax
Liability Per
Return
2008
Rank
2007
Rank City/Town
AverageTax
Liability Per
Return
2008
Rank
2007
Rank
APACHE JUNCTION $804 37 29 MESA $908 25 25
AVONDALE $769 41 42 MIAMI $751 48 62
BENSON $711 57 48 NOGALES $634 67 74
BISBEE $689 59 51 PAGE $749 49 49
BUCKEYE $816 35 21 PARKER $870 28 67
BULLHEAD CITY $547 74 70 PATAGONIA $767 42 17
CAMP VERDE $593 71 63 PAYSON/STAR VALLEY $794 38 18
CAREFREE $6,422 1 1 PEORIA $1,126 12 13
CASA GRANDE $758 44 31 PHOENIX $1,077 14 14
CAVE CREEK $1,986 3 3 PIMA $901 26 52
CHANDLER $1,393 7 8 PINETOP-LAKESIDE $866 29 26
CHINO VALLEY $638 66 60 PRESCOTT $1,118 13 11
CLARKDALE $765 43 38 PRESCOTT VALLEY $590 72 68
CLIFTON $927 23 39 QUARTZSITE $408 82 81
COLORADO CITY $228 84 84 QUEEN CREEK (combined) $959 22 30
COOLIDGE $596 70 64 SAFFORD $814 36 37
COTTONWOOD $654 63 43 SAHUARITA $1,011 17 24
DEWEY HUMBOLDT $752 47 40 SAN LUIS $148 85 85
DOUGLAS $412 81 82
SCOTTSDALE/
PARADISE VALLEY $3,100 2 2
DUNCAN $834 32 53 SEDONA (combined) $1,216 8 5
EAGAR $788 40 46 SHOW LOW $715 55 35
EL MIRAGE $554 73 75 SIERRA VISTA $1,059 15 20
ELOY $457 80 79 SNOWFLAKE $647 64 55
FLAGSTAFF $1,131 11 12 SOMERTON $358 83 83
FLORENCE $728 53 41 SPRINGERVILLE $846 31 45
FOUNTAIN HILLS $1,910 4 4 ST. JOHNS $714 56 56
FREDONIA $499 77 80 SUPERIOR $699 58 73
GILA BEND $536 76 76 SURPRISE/SUN CITY $790 39 32
GILBERT $1,418 6 7 TAYLOR $672 60 58
GLENDALE $919 24 23 TEMPE/GUADALUPE $1,148 10 10
GLOBE $852 30 47 THATCHER $1,025 16 16
GOODYEAR $1,157 9 15 TOLLESON $643 65 69
HAYDEN $754 45 57 TOMBSTONE $536 75 71
HOLBROOK $660 61 66
TUCSON/S TUCSON/
ORO VALLEY $984 20 19
HUACHUCA CITY $732 53 59 WELLTON $742 50 61
JEROME $832 33 27 WICKENBURG $987 19 9
KEARNY $831 34 44 WILLCOX $610 68 65
KINGMAN $723 54 34 WILLIAMS $657 62 50
LAKE HAVASU CITY $753 46 36 WINKELMAN $738 51 54
LITCHFIELD PARK $1,506 5 6 WINSLOW $494 78 77
MAMMOTH $598 69 72 YOUNGTOWN $489 79 78
MARANA $991 18 22 YUMA $887 27 33
MARICOPA $963 21 28
22
Comparative statistics for the cities/towns are presented below:
 Greatest growth in average FAGI: Average Federal Adjusted Gross Income
grew 15.4% in Parker.
 Smallest growth in average FAGI: Average Federal Adjusted Gross Income
declined by 21.0% in Scottsdale.
 Most dependents as a % of total people represented on returns:
Colorado City at 67.5%.
 Fewest dependents as a % of total people represented on returns:
Jerome at 12.9%.
 Most blind exemptions as a % of total people represented on returns:
Quartzsite at 0.5%.
 Most age 65 and over filers as a % of total people represented on returns:
Quartzsite at 35.0%.
 Fewest age 65 and over filers as a % of total people represented on returns:
Colorado City at 1.0%.
 Highest percent of returns that itemized: Carefree at 75.2%.
The tables for each county, starting with Table 6, are accompanied by a summary
sheet providing various statistics for each county. Tables for each incorporated
city/town follow the county tables.
23
24
APACHE COUNTY
The 2008 individual income tax abstract for Apache County includes the following zip
codes:
85920 85936 86514 - 86515 86544 – 86545
85924 - 85925 85938 86520 86547
85927 85940 86535 86549
85930 86502 – 86508 86538 86556
85932 86510 - 86512 86540
There are three incorporated cities within Apache County: Eagar (zip code 85925),
ST. Johns (zip code 85936) and Springerville (zip code 85938).
The table below presents some descriptive figures for Apache County for 2008 and 2007.
Apache County 2008 2007 % chg
# of returns 19,409 19,637 (1.2%)
# of people represented 49,352 49,283 0.1%
# of people over 65 2,810 3,145 (10.7%)
# of blind persons 34 42 (19.0%)
# of dependents 23,622 23,251 1.6%
Total FAGI (millions) $621.3 $596.6 4.1%
Average FAGI $32,009 $30,380 5.4%
Total Taxable Income (millions) $204.7 $199.3 2.8%
Average Taxable Income $27,395 $26,950 1.7%
Total Tax Liability (millions) $6.1 $5.9 2.1%
Average Tax Liability $812 $803 1.1%
Average Tax Liability Per Return $312 $302 3.3%
One final statistic that may be considered is per capita FAGI, calculated by dividing
total FAGI by the number of people represented on the tax returns from this county.
The 2008 per capita figure is $12,588. This is a 4.0% increase over the 2007 per
capita figure, $12,105.
The three incorporated cities/towns in this county account for 20.0% of the returns and
27.2% of the total FAGI. The per capita FAGI within incorporated areas in this county
is $17,794. This is a 3.1% increase over the 2007 incorporated area per capita FAGI
of $17,265.
25
TABLE 6
APACHE COUNTY
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BBRRAACCKKEETT RREETTUURRNNSS PPEERRSSOONNAALL AAGGEE 6655 BBLLIINNDD DDEEPPEENNDD. GGRROOSSSS IINNCC. GGRROOSSSS IINNCC. DDEEDDUUCCTTIIOONNSS IINNCCOOMMEE LLIIAABBIILLIITTYY
NNegattiive tto $$99,999999 44,557755 66,007711 667744 66 33,229944 $$1155,661100,117700 (($$11,669911,221155)) $$22,448800,335522 $$559977,336699 $$1155,445533
# of returns 542 6 1,899 4,575 3,074 130 428 423
average per return 1.2 1.0 1.7 $3,412 ($550) $19,080 $1,396 $37
$10,000 to $19,999 4,320 7,082 610 10 5,368 $63,997,850 $22,150,208 $2,699,692 $6,362,873 $165,664
# of returns 458 10 2,775 4,320 3,239 197 1,181 1,180
average per return 1.3 1.0 1.9 $14,814 $6,839 $13,704 $5,388 $140
$20,000 to $29,999 3,040 5,277 381 6 4,377 $74,781,948 $21,374,137 $4,135,082 $12,729,834 $338,307
# of returns 273 6 2,094 3,040 2,199 285 1,282 1,282
average per return 1.4 1.0 2.1 $24,599 $9,720 $14,509 $9,930 $264
$30,000 to $49,999 3,596 6,224 463 9 5,174 $140,147,238 $58,650,357 $14,240,291 $38,887,885 $1,063,604
# of returns 339 9 2,294 3,596 2,742 735 1,901 1,901
average per return 1.4 1.0 2.3 $38,973 $21,390 $19,375 $20,457 $559
$50,000 to $74,999 2,048 3,703 314 3 2,940 $125,237,195 $69,508,965 $18,747,307 $45,788,489 $1,287,459
# of returns 228 3 1,239 2,048 1,727 841 1,328 1,328
average per return 1.4 1.0 2.4 $61,151 $40,248 $22,292 $34,479 $969
$75,000 to $99,999 1,090 2,046 193 0 1,594 $93,478,454 $57,081,537 $14,298,194 $39,990,018 $1,169,706
# of returns 135 0 659 1,090 976 617 757 757
average per return 1.4 #DIV/0! 2.4 $85,760 $58,485 $23,174 $52,827 $1,545
$100,000 to $199,999 664 1,268 144 0 799 $82,865,534 $58,414,092 $13,487,048 $43,164,637 $1,356,219
# of returns 97 0 362 664 626 488 530 530
average per return 1.5 #DIV/0! 2.2 $124,797 $93,313 $27,637 $81,443 $2,559
$200,000 and over 76 142 31 0 76 $25,148,627 $20,196,458 $2,824,281 $17,226,886 $665,780
# of returns 22 0 33 76 74 62 67 67
average per return 1.4 #DIV/0! 2.3 $330,903 $272,925 $45,553 $257,118 $9,937
GRAND TOTAL 19,409 31,813 2,810 34 23,622 $621,267,016 $305,684,539 $72,912,247 $204,747,991 $6,062,192
# of returns 2,094 34 11,355 19,409 14,657 3,355 7,474 7,468
average per return 1.3 1.0 2.1 $32,009 $20,856 $21,732 $27,395 $812
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
26
TABLE 7
Eagar
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BBRRAACCKKEETT RREETTUURRNNSS PPEERRSSOONNAALL AAGGEE 6655 BBLLIINNDD DDEEPPEENNDD. GGRROOSSSS IINNCC. GGRROOSSSS IINNCC. DDEEDDUUCCTTIIOONNSS IINNCCOOMMEE LLIIAABBIILLIITTYY
Negative to $9,999 252 342 61 0 119 ($635,790) ($1,113,091) $439,862 $58,716 $1,521
# of returns 41 0 60 252 171 29 39 38
average per return 1.5 #DIV/0! 2.0 ($2,523) ($6,509) $15,168 $1,506 $40
$10,000 to $19,999 236 369 57 1 201 $3,548,257 $2,425,901 $454,953 $775,045 $20,202
# of returns 40 1 103 236 202 33 123 123
average per return 1.4 1.0 2.0 $15,035 $12,009 $13,786 $6,301 $164
$20,000 to $29,999 138 221 28 0 118 $3,430,787 $2,501,908 $617,636 $1,266,381 $33,724
# of returns 23 0 59 138 117 41 125 125
average per return 1.2 #DIV/0! 2.0 $24,861 $21,384 $15,064 $10,131 $270
$30,000 to $49,999 248 423 67 2 232 $9,713,774 $8,086,302 $1,787,586 $4,648,408 $126,109
# of returns 46 2 108 248 236 112 240 240
average per return 1.5 1.0 2.1 $39,168 $34,264 $15,961 $19,368 $525
$50,000 to $74,999 217 389 38 0 253 $13,505,450 $11,936,713 $2,918,875 $7,909,710 $222,823
# of returns 28 0 108 217 210 149 209 209
average per return 1.4 #DIV/0! 2.3 $62,237 $56,841 $19,590 $37,846 $1,066
$75,000 to $99,999 153 291 44 0 166 $13,174,737 $12,059,866 $2,771,643 $8,349,937 $243,250
# of returns 29 0 67 153 153 125 151 151
average per return 1.5 #DIV/0! 2.5 $86,109 $78,823 $22,173 $55,298 $1,611
$100,000 to $199,999 112 219 5 0 137 $13,741,296 $13,253,658 $2,789,826 $9,798,016 $303,233
# of returns 4 0 64 112 112 103 111 111
average per return 1.3 #DIV/0! 2.1 $122,690 $118,336 $27,086 $88,270 $2,732
$200,000 and over 14 27 5 0 19 $4,194,991 $4,205,854 $769,307 $3,365,147 $128,317
# of returns 4 0 8 14 14 14 14 14
average per return 1.3 #DIV/0! 2.4 $299,642 $300,418 $54,951 $240,368 $9,166
GRAND TOTAL 1,370 2,281 305 3 1,245 $60,673,502 $53,357,111 $12,549,688 $36,171,360 $1,079,179
# of returns 215 3 577 1,370 1,215 606 1,012 1,011
average per return 1.4 1.0 2.2 $44,287 $43,915 $20,709 $35,742 $1,067
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
27
TABLE 8
St. Johns
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 239 332 69 0 108 ($247,523) ($712,816) $351,783 $53,123 $1,372
# of returns 50 0 64 239 201 20 34 34
average per return 1.4 #DIV/0! 1.7 ($1,036) ($3,546) $17,589 $1,562 $40
$10,000 to $19,999 234 351 86 2 150 $3,395,329 $2,440,850 $549,939 $797,378 $20,790
# of returns 58 2 82 234 206 41 127 127
average per return 1.5 1.0 1.8 $14,510 $11,849 $13,413 $6,279 $164
$20,000 to $29,999 150 246 40 1 153 $3,734,345 $2,945,249 $635,701 $1,357,396 $36,179
# of returns 28 1 72 150 139 45 126 126
average per return 1.4 1.0 2.1 $24,896 $21,189 $14,127 $10,773 $287
$30,000 to $49,999 237 398 60 0 227 $9,181,164 $7,506,013 $1,522,095 $4,483,539 $122,140
# of returns 44 0 114 237 223 101 222 222
average per return 1.4 #DIV/0! 2.0 $38,739 $33,659 $15,070 $20,196 $550
$50,000 to $74,999 179 338 37 0 253 $11,006,610 $9,691,945 $2,170,632 $6,368,363 $177,081
# of returns 26 0 99 179 175 116 176 176
average per return 1.4 #DIV/0! 2.6 $61,489 $55,383 $18,712 $36,184 $1,006
$75,000 to $99,999 141 275 15 0 213 $12,184,295 $11,346,959 $2,397,865 $7,964,068 $229,931
# of returns 10 0 81 141 141 113 141 141
average per return 1.5 #DIV/0! 2.6 $86,413 $80,475 $21,220 $56,483 $1,631
$100,000 to $199,999 73 144 21 0 96 $9,441,561 $8,863,452 $1,746,145 $6,672,455 $209,215
# of returns 13 0 43 73 73 67 73 73
average per return 1.6 #DIV/0! 2.2 $129,336 $121,417 $26,062 $91,403 $2,866
$200,000 and over 10 19 3 0 13 $3,187,344 $3,090,976 $323,032 $2,712,702 $104,854
# of returns 2 0 3 10 10 9 10 10
average per return 1.5 #DIV/0! 4.3 $318,734 $309,098 $35,892 $271,270 $10,485
GRAND TOTAL 1,263 2,103 331 3 1,213 $51,883,125 $45,172,628 $9,697,192 $30,409,024 $901,562
# of returns 231 3 558 1,263 1,168 512 909 909
average per return 1.4 1.0 2.2 $41,079 $38,675 $18,940 $33,453 $992
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
28
TABLE 9
Springerville
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BBRRAACCKKEETT RREETTUURRNNSS PPEERRSSOONNAALL AAGGEE 6655 BBLLIINNDD DDEEPPEENNDD. GGRROOSSSS IINNCC. GGRROOSSSS IINNCC. DDEEDDUUCCTTIIOONNSS IINNCCOOMMEE LLIIAABBIILLIITTYY
Negative to $9,999 199 258 44 0 71 ($412,474) ($710,831) $248,283 $57,626 $1,493
# of returns 36 0 40 199 138 15 36 36
average per return 1.2 #DIV/0! 1.8 ($2,073) ($5,151) $16,552 $1,601 $41
$10,000 to $19,999 174 253 42 1 129 $2,553,655 $1,714,488 $255,295 $638,422 $16,634
# of returns 33 1 58 174 145 22 99 99
average per return 1.3 1.0 2.2 $14,676 $11,824 $11,604 $6,449 $168
$20,000 to $29,999 142 213 36 0 118 $3,495,713 $2,428,355 $361,982 $1,524,039 $40,750
# of returns 26 0 52 142 113 30 128 128
average per return 1.4 #DIV/0! 2.3 $24,618 $21,490 $12,066 $11,907 $318
$30,000 to $49,999 195 318 47 0 147 $7,789,439 $6,181,646 $1,231,831 $4,195,110 $115,673
# of returns 30 0 74 195 173 73 187 187
average per return 1.6 #DIV/0! 2.0 $39,946 $35,732 $16,874 $22,434 $619
$50,000 to $74,999 159 289 37 0 164 $9,869,757 $8,831,083 $1,806,056 $5,997,675 $168,380
# of returns 24 0 76 159 156 101 158 158
average per return 1.5 #DIV/0! 2.2 $62,074 $56,610 $17,882 $37,960 $1,066
$75,000 to $99,999 115 216 14 0 128 $9,958,271 $9,324,629 $1,763,894 $6,751,701 $197,824
# of returns 11 0 58 115 115 86 115 115
average per return 1.3 #DIV/0! 2.2 $86,594 $81,084 $20,510 $58,710 $1,720
$100,000 to $199,999 62 120 15 0 44 $7,833,664 $7,395,504 $1,355,100 $5,665,347 $178,409
# of returns 11 0 24 62 62 53 62 62
average per return 1.4 #DIV/0! 1.8 $126,349 $119,282 $25,568 $91,377 $2,878
$200,000 and over 10 20 3 0 7 $4,719,406 $4,875,981 $538,008 $4,267,389 $174,508
# of returns 2 0 5 10 10 8 10 10
average per return 1.5 #DIV/0! 1.4 $471,941 $487,598 $67,251 $426,739 $17,451
GRAND TOTAL 1,056 1,687 238 1 808 $45,807,431 $40,040,855 $7,560,449 $29,097,309 $893,671
# of returns 173 1 387 1,056 912 388 795 795
average per return 1.4 1.0 2.1 $43,378 $43,904 $19,486 $36,600 $1,124
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
29
CITIES/TOWNS WITHIN APACHE COUNTY
COMPARATIVE STATISTICS
Most Returns Filed: Eagar
1,370 or 7.1% of the county total
Most People Represented: Eagar
3,362 or 6.8% of the county total
Most Age 65 Exemptions: St. Johns
331 or 10.5% of the county total
Most Blind Exemptions: Eagar and St. Johns
3 per county or 14.7% of the county
total
Most Dependents Claimed: Eagar
1,245 or 5.3% of the county total
Most Dependents as a % of Total
Population:
St. Johns
38.5%
Least Dependents as a % of Total
Population:
Springerville
33.9%
Most 65 & Over Persons as a % of
Total Population:
St. Johns
10.5%
Least 65 & Over Persons as a % of
Total Population:
Eagar
9.1%
Highest Average FAGI: Eagar
$44,287
Lowest Average FAGI: St. Johns
$41,079
Highest Per Capita FAGI: Springerville
$19,198
Lowest Per Capita FAGI: St. Johns
$16,460
Highest % of Itemizers: Eagar
44.2%
AVERAGE FAGI RANKING FOR CITIES/TOWNS IN APACHE COUNTY
2008 2007 % change
Eagar $44,287 $41,537 6.6%
Springerville $43,378 $41,031 5.7%
St. Johns $41,079 $40,629 1.1%
Apache County $32,009 $30,380 5.4%
30
COCHISE COUNTY
The 2008 individual income tax abstract for Cochise County includes the following zip
codes:
85602 - 85603 85625 – 85627 85643 - 85644
85605 - 85610 85630 85655
85613 85632 85670-85671
85615 - 85617 85635 – 85636 85650
85620 85638
There are seven incorporated cities within Cochise County: Benson (zip code
85602), Bisbee (zip code 85603), Douglas (zip codes 85607, 85608, 85655),
Huachuca City (zip code 85616), Sierra Vista (zip codes 85635, 85636, 85650,
85671), Tombstone (zip code 85638) and Willcox (zip codes 85643, 85644).
The table below presents some descriptive figures for Cochise County for 2008 and 2007.
Cochise County 2008 2007 % chg
# of returns 45,635 46,127 (1.1%)
# of people represented 96,846 97,006 (0.2%)
# of people over 65 13,191 13,708 (3.8%)
# of blind persons 163 184 (11.4%)
# of dependents 30,699 30,236 1.5%
Total FAGI (millions) $2,014.4 $1,980.4 1.7%
Average FAGI $44,141 $42,934 2.8%
Total Taxable Income (millions) $1,223.7 $1,195.0 2.4%
Average Taxable Income $35,863 $35,314 1.6%
Total Tax Liability (millions) $37.4 $36.5 2.3%
Average Tax Liability $1,097 $1,081 1.5%
Average Tax Liability Per Return $819 $792 3.4%
One final statistic that may be considered is per capita FAGI, calculated by dividing
total FAGI by the number of people represented on the tax returns from this county.
The 2008 per capita figure is $20,800. This is a 1.9% increase over the 2007 per
capita figure, $20,415.
The seven incorporated cities/towns in this county account for 81.8% of the returns
and 81.8% of the total FAGI. The per capita FAGI within incorporated areas in this
county is $20,926. This is a 1.4% increase over the 2007 incorporated area per
capita FAGI of $20,630.
31
TABLE 10
COCHISE COUNTY
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 8,205 10,693 2,013 20 3,115 ($3,809,629) ($22,681,229) $11,691,887 $2,634,683 $70,029
# of returns 1,613 20 1,871 8,205 5,281 699 1,515 1,499
average per return 1.2 1.0 1.7 ($464) ($4,295) $16,727 $1,739 $47
$10,000 to $19,999 8,437 12,665 2,331 27 5,841 $125,457,653 $81,776,605 $13,811,245 $29,281,086 $763,044
# of returns 1,791 27 3,323 8,437 6,894 1,060 4,836 4,827
average per return 1.3 1.0 1.8 $14,870 $11,862 $13,029 $6,055 $158
$20,000 to $29,999 6,178 9,711 1,844 28 4,650 $152,262,437 $108,334,057 $19,101,416 $59,127,031 $1,574,580
# of returns 1,305 28 2,464 6,178 5,204 1,343 5,516 5,515
average per return 1.4 1.0 1.9 $24,646 $20,817 $14,223 $10,719 $286
$30,000 to $49,999 7,922 12,797 2,309 38 5,632 $309,291,643 $239,492,896 $48,159,583 $163,892,472 $4,486,292
# of returns 1,651 38 2,971 7,922 7,020 2,962 7,567 7,567
average per return 1.4 1.0 1.9 $39,042 $34,116 $16,259 $21,659 $593
$50,000 to $74,999 6,287 10,905 2,124 26 4,615 $388,810,970 $334,326,009 $68,600,297 $229,907,354 $6,515,898
# of returns 1,469 26 2,410 6,287 6,112 3,784 6,146 6,146
average per return 1.4 1.0 1.9 $61,844 $54,700 $18,129 $37,408 $1,060
$75,000 to $99,999 4,150 7,642 1,320 10 3,359 $358,650,393 $325,178,604 $66,437,823 $232,165,473 $6,838,098
# of returns 860 10 1,760 4,150 4,150 3,223 4,113 4,113
average per return 1.5 1.0 1.9 $86,422 $78,356 $20,614 $56,447 $1,663
$100,000 to $199,999 4,013 7,680 1,100 13 3,151 $518,633,370 $487,053,807 $96,019,402 $369,327,418 $11,667,173
# of returns 739 13 1,694 4,013 4,011 3,655 3,990 3,990
average per return 1.5 1.0 1.9 $129,238 $121,430 $26,271 $92,563 $2,924
$200,000 to $499,999 397 760 126 1 315 $107,119,073 $104,604,127 $17,262,441 $85,401,923 $3,197,279
# of returns 86 1 157 397 397 384 395 395
average per return 1.5 1.0 2.0 $269,821 $263,486 $44,954 $216,207 $8,094
$500,000 to $999,999 33 57 18 0 18 $21,628,521 $22,051,774 $2,349,201 $19,554,610 $828,558
# of returns 13 0 9 33 33 31 33 33
average per return 1.4 #DIV/0! 2.0 $655,410 $668,236 $75,781 $592,564 $25,108
$1,000,000 and over 13 23 6 0 3 $36,325,395 $36,608,586 $4,093,424 $32,457,622 $1,451,757
# of returns 6 0 3 13 13 12 12 12
average per return 1.0 #DIV/0! 1.0 $2,794,261 $2,816,045 $341,119 $2,704,802 $120,980
GRAND TOTAL 45,635 72,933 13,191 163 30,699 $2,014,369,825 $1,716,745,236 $347,526,719 $1,223,749,672 $37,392,708
# of returns 9,533 163 16,662 45,635 39,115 17,153 34,123 34,097
average per return 1.4 1.0 1.8 $44,141 $43,890 $20,260 $35,863 $1,097
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
32
TABLE 11
Benson
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 594 761 215 1 149 $802,657 ($422,593) $960,627 $150,752 $3,897
# of returns 170 1 87 594 384 63 94 92
average per return 1.3 1.0 1.7 $1,351 ($1,101) $15,248 $1,604 $42
$10,000 to $19,999 667 968 264 1 294 $10,003,538 $6,438,373 $1,565,955 $2,529,333 $65,787
# of returns 196 1 173 667 526 110 424 424
average per return 1.3 1.0 1.7 $14,998 $12,240 $14,236 $5,965 $155
$20,000 to $29,999 509 782 215 4 251 $12,443,483 $8,917,594 $1,860,013 $5,226,912 $139,456
# of returns 146 4 144 509 421 138 459 459
average per return 1.5 1.0 1.7 $24,447 $21,182 $13,478 $11,388 $304
$30,000 to $49,999 652 1,058 224 6 381 $25,646,839 $19,774,905 $4,183,509 $13,525,596 $369,644
# of returns 152 6 204 652 571 256 620 620
average per return 1.5 1.0 1.9 $39,336 $34,632 $16,342 $21,815 $596
$50,000 to $74,999 505 894 166 2 380 $31,361,271 $27,075,773 $6,361,766 $18,195,071 $512,673
# of returns 114 2 181 505 489 329 495 495
average per return 1.5 1.0 2.1 $62,102 $55,370 $19,337 $36,758 $1,036
$75,000 to $99,999 295 542 93 0 202 $25,479,689 $23,327,075 $5,037,857 $16,442,530 $482,627
# of returns 64 0 102 295 295 230 292 292
average per return 1.5 #DIV/0! 2.0 $86,372 $79,075 $21,904 $56,310 $1,653
$100,000 to $199,999 247 475 58 1 191 $31,422,121 $29,817,131 $6,107,321 $22,375,983 $703,033
# of returns 36 1 87 247 247 228 247 247
average per return 1.6 1.0 2.2 $127,215 $120,717 $26,786 $90,591 $2,846
$200,000 and over 21 37 6 0 9 $6,417,234 $6,514,816 $1,284,467 $5,215,555 $204,136
# of returns 5 0 5 21 21 20 20 20
average per return 1.2 #DIV/0! 1.8 $305,583 $310,229 $64,223 $260,778 $10,207
GRAND TOTAL 3,490 5,517 1,241 15 1,857 $143,576,832 $121,443,074 $27,361,515 $83,661,732 $2,481,253
# of returns 883 15 983 3,490 2,954 1,374 2,651 2,649
average per return 1.4 1.0 1.9 $41,139 $41,111 $19,914 $31,559 $937
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
33
TABLE 12
Bisbee
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 570 710 153 3 165 $986,984 ($204,835) $584,054 $176,598 $4,571
# of returns 134 3 104 570 395 51 118 118
average per return 1.1 1.0 1.6 $1,732 ($519) $11,452 $1,497 $39
$10,000 to $19,999 551 782 177 1 308 $8,206,085 $5,715,746 $1,172,206 $2,015,740 $52,521
# of returns 146 1 183 551 473 88 342 341
average per return 1.2 1.0 1.7 $14,893 $12,084 $13,321 $5,894 $154
$20,000 to $29,999 403 573 133 3 204 $10,030,654 $7,382,430 $1,143,239 $4,604,305 $123,048
# of returns 98 3 120 403 342 100 377 377
average per return 1.4 1.0 1.7 $24,890 $21,586 $11,432 $12,213 $326
$30,000 to $49,999 509 755 159 1 240 $19,862,945 $15,911,978 $2,880,638 $11,406,265 $315,540
# of returns 121 1 133 509 454 208 501 501
average per return 1.3 1.0 1.8 $39,023 $35,048 $13,849 $22,767 $630
$50,000 to $74,999 369 612 109 0 226 $22,354,375 $19,489,815 $3,302,015 $14,040,777 $400,030
# of returns 82 0 127 369 358 197 362 362
average per return 1.3 #DIV/0! 1.8 $60,581 $54,441 $16,761 $38,787 $1,105
$75,000 to $99,999 186 338 49 0 131 $16,105,106 $14,907,768 $2,439,499 $11,128,603 $331,218
# of returns 33 0 72 186 186 124 185 185
average per return 1.5 #DIV/0! 1.8 $86,587 $80,149 $19,673 $60,155 $1,790
$100,000 to $199,999 132 243 37 1 90 $17,067,361 $16,327,873 $3,107,564 $12,503,105 $401,188
# of returns 27 1 42 132 132 112 130 130
average per return 1.4 1.0 2.1 $129,298 $123,696 $27,746 $96,178 $3,086
$200,000 and over 16 26 9 1 8 $7,303,150 $7,089,681 $809,882 $6,214,378 $257,649
# of returns 8 1 3 16 16 15 16 16
average per return 1.1 1.0 2.7 $456,447 $443,105 $53,992 $388,399 $16,103
GRAND TOTAL 2,736 4,039 826 10 1,372 $101,916,660 $86,620,456 $15,439,097 $62,089,771 $1,885,765
# of returns 649 10 784 2,736 2,356 895 2,031 2,030
average per return 1.3 1.0 1.8 $37,250 $36,766 $17,250 $30,571 $929
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
34
TABLE 13
Douglas
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 1,557 2,227 280 3 1,143 $6,429,654 $1,777,158 $455,697 $314,548 $8,136
# of returns 218 3 673 1,557 1,003 39 217 214
average per return 1.3 1.0 1.7 $4,130 $1,772 $11,685 $1,450 $38
$10,000 to $19,999 1,723 2,928 223 3 2,142 $25,422,470 $16,266,355 $984,448 $3,878,287 $100,901
# of returns 171 3 1,155 1,723 1,481 83 735 732
average per return 1.3 1.0 1.9 $14,755 $10,983 $11,861 $5,277 $138
$20,000 to $29,999 1,048 1,844 140 1 1,368 $25,593,462 $18,607,181 $1,609,870 $8,519,625 $225,128
# of returns 99 1 697 1,048 918 120 984 984
average per return 1.4 1.0 2.0 $24,421 $20,269 $13,416 $8,658 $229
$30,000 to $49,999 1,074 1,867 134 3 1,351 $41,288,372 $32,329,266 $4,065,848 $21,961,945 $594,152
# of returns 101 3 670 1,074 956 280 1,060 1,060
average per return 1.3 1.0 2.0 $38,444 $33,817 $14,521 $20,719 $561
$50,000 to $74,999 529 949 82 0 686 $32,330,745 $28,382,870 $4,693,612 $20,034,027 $563,225
# of returns 58 0 315 529 512 270 524 524
average per return 1.4 #DIV/0! 2.2 $61,117 $55,435 $17,384 $38,233 $1,075
$75,000 to $99,999 319 601 60 0 400 $27,231,079 $25,178,371 $4,580,336 $18,325,169 $535,581
# of returns 38 0 195 319 319 241 319 319
average per return 1.6 #DIV/0! 2.1 $85,364 $78,929 $19,006 $57,446 $1,679
$100,000 to $199,999 159 309 39 0 190 $20,064,945 $18,826,521 $2,995,202 $14,804,908 $462,905
# of returns 26 0 96 159 159 138 159 159
average per return 1.5 #DIV/0! 2.0 $126,195 $118,406 $21,704 $93,113 $2,911
$200,000 and over 12 22 3 0 10 $4,468,525 $4,387,162 $491,848 $3,831,993 $153,465
# of returns 3 0 6 12 12 11 12 12
average per return 1.0 #DIV/0! 1.7 $372,377 $365,597 $44,713 $319,333 $12,789
GRAND TOTAL 6,421 10,747 961 10 7,290 $182,829,252 $145,754,884 $19,876,861 $91,670,502 $2,643,493
# of returns 714 10 3,807 6,421 5,360 1,182 4,010 4,004
average per return 1.3 1.0 1.9 $28,474 $27,193 $16,816 $22,860 $660
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
35
TABLE 14
Huachuca City
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 310 396 84 0 98 $925,052 $113,329 $312,108 $139,626 $3,741
# of returns 66 0 58 310 207 27 56 56
average per return 1.3 #DIV/0! 1.7 $2,984 $547 $11,560 $2,493 $67
$10,000 to $19,999 368 525 81 0 192 $5,479,999 $3,321,539 $560,515 $1,556,776 $40,514
# of returns 68 0 120 368 272 48 230 230
average per return 1.2 #DIV/0! 1.6 $14,891 $12,212 $11,677 $6,769 $176
$20,000 to $29,999 325 486 85 2 181 $8,018,211 $5,745,113 $844,341 $3,461,648 $92,458
# of returns 65 2 106 325 268 62 297 297
average per return 1.3 1.0 1.7 $24,671 $21,437 $13,618 $11,655 $311
$30,000 to $49,999 385 636 75 2 278 $15,020,150 $11,983,415 $2,089,283 $8,222,835 $224,304
# of returns 53 2 149 385 342 141 372 372
average per return 1.4 1.0 1.9 $39,013 $35,039 $14,818 $22,104 $603
$50,000 to $74,999 290 506 64 1 189 $17,941,853 $15,842,767 $2,882,340 $11,192,792 $316,653
# of returns 48 1 110 290 282 169 287 287
average per return 1.3 1.0 1.7 $61,868 $56,180 $17,055 $38,999 $1,103
$75,000 to $99,999 151 287 18 0 135 $12,956,098 $12,095,773 $2,339,251 $8,759,037 $255,662
# of returns 13 0 65 151 151 120 150 150
average per return 1.4 #DIV/0! 2.1 $85,802 $80,104 $19,494 $58,394 $1,704
$100,000 to $199,999 141 271 24 0 84 $18,205,283 $17,296,265 $3,479,192 $13,069,426 $412,506
# of returns 16 0 46 141 141 130 140 140
average per return 1.5 #DIV/0! 1.8 $129,115 $122,669 $26,763 $93,353 $2,946
$200,000 and over 11 22 2 0 7 $3,249,371 $3,133,158 $323,788 $2,745,728 $105,082
# of returns 2 0 4 11 11 10 11 11
average per return 1.0 #DIV/0! 1.8 $295,397 $284,833 $32,379 $249,612 $9,553
GRAND TOTAL 1,981 3,129 433 5 1,164 $81,796,017 $69,531,359 $12,830,818 $49,147,868 $1,450,920
# of returns 331 5 658 1,981 1,674 707 1,543 1,543
average per return 1.3 1.0 1.8 $41,290 $41,536 $18,148 $31,852 $940
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
36
TABLE 15
Sierra Vista
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 2,736 3,348 608 7 695 $6,609,284 ($254,723) $4,815,853 $1,035,102 $26,968
# of returns 495 7 454 2,736 1,705 240 634 627
average per return 1.2 1.0 1.5 $2,416 ($149) $20,066 $1,633 $43
$10,000 to $19,999 2,832 3,922 841 13 1,343 $42,218,497 $27,272,038 $5,058,410 $11,940,877 $311,639
# of returns 656 13 806 2,832 2,230 401 1,839 1,837
average per return 1.3 1.0 1.7 $14,908 $12,230 $12,614 $6,493 $170
$20,000 to $29,999 2,188 3,241 760 14 1,215 $54,029,617 $37,821,814 $8,139,033 $22,231,866 $593,580
# of returns 547 14 681 2,188 1,802 554 1,940 1,939
average per return 1.4 1.0 1.8 $24,694 $20,989 $14,691 $11,460 $306
$30,000 to $49,999 3,126 4,834 1,113 16 1,641 $122,738,265 $93,424,442 $20,713,256 $65,466,714 $1,800,949
# of returns 793 16 962 3,126 2,741 1,270 2,978 2,978
average per return 1.4 1.0 1.7 $39,264 $34,084 $16,310 $21,983 $605
$50,000 to $74,999 2,981 5,066 1,184 16 1,867 $185,000,921 $157,799,083 $34,072,991 $107,641,391 $3,060,484
# of returns 802 16 1,026 2,981 2,906 1,870 2,907 2,907
average per return 1.5 1.0 1.8 $62,060 $54,301 $18,221 $37,028 $1,053
$75,000 to $99,999 2,201 3,985 803 6 1,628 $190,775,033 $171,370,982 $36,255,671 $121,853,628 $3,604,218
# of returns 509 6 884 2,201 2,201 1,759 2,175 2,175
average per return 1.6 1.0 1.8 $86,677 $77,861 $20,612 $56,025 $1,657
$100,000 to $199,999 2,443 4,680 703 7 1,873 $318,227,567 $297,745,119 $59,074,741 $225,735,095 $7,134,162
# of returns 472 7 1,052 2,443 2,442 2,241 2,429 2,429
average per return 1.5 1.0 1.8 $130,261 $121,927 $26,361 $92,933 $2,937
$200,000 to $499,999 231 447 66 0 195 $62,336,242 $60,712,632 $10,329,676 $49,194,097 $1,833,773
# of returns 44 0 98 231 231 225 230 230
average per return 1.5 #DIV/0! 2.0 $269,854 $262,825 $45,910 $213,887 $7,973
$500,000 and over 23 42 15 0 12 $35,967,235 $36,217,407 $2,227,735 $33,881,930 $1,494,602
# of returns 10 0 5 23 23 22 23 23
average per return 1.5 #DIV/0! 2.4 $1,563,793 $1,574,670 $101,261 $1,473,127 $64,983
GRAND TOTAL 18,761 29,565 6,093 79 10,469 $1,017,902,661 $882,108,794 $180,687,366 $638,980,700 $19,860,375
# of returns 4,328 79 5,968 18,761 16,281 8,582 15,155 15,145
average per return 1.4 1.0 1.8 $54,256 $54,180 $21,054 $42,163 $1,311
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
37
TABLE 16
Tombstone
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 190 256 53 0 43 $23,749 ($301,379) $381,596 $46,603 $1,203
# of returns 45 0 27 190 137 28 27 27
average per return 1.2 #DIV/0! 1.6 $125 ($2,200) $13,628 $1,726 $45
$10,000 to $19,999 188 268 75 0 64 $2,839,605 $1,885,449 $260,134 $802,693 $20,924
# of returns 62 0 39 188 148 26 137 136
average per return 1.2 #DIV/0! 1.6 $15,104 $12,740 $10,005 $5,859 $154
$20,000 to $29,999 113 167 46 0 31 $2,748,689 $2,026,348 $422,806 $1,165,684 $31,113
# of returns 37 0 17 113 94 34 105 105
average per return 1.2 #DIV/0! 1.8 $24,325 $21,557 $12,435 $11,102 $296
$30,000 to $49,999 162 260 60 2 50 $6,442,591 $5,163,055 $826,962 $3,722,119 $101,996
# of returns 45 2 31 162 143 62 160 160
average per return 1.3 1.0 1.6 $39,769 $36,105 $13,338 $23,263 $637
$50,000 to $74,999 97 170 40 0 37 $5,949,854 $5,121,651 $1,105,831 $3,548,595 $99,812
# of returns 31 0 23 97 94 62 95 95
average per return 1.3 #DIV/0! 1.6 $61,339 $54,486 $17,836 $37,354 $1,051
$75,000 to $99,999 45 87 19 0 30 $3,812,211 $3,411,641 $696,495 $2,386,585 $68,524
# of returns 14 0 18 45 45 32 44 44
average per return 1.4 #DIV/0! 1.7 $84,716 $75,814 $21,765 $54,241 $1,557
$100,000 and over 41 78 20 0 24 $5,613,758 $5,164,516 $1,043,866 $3,867,306 $124,465
# of returns 15 0 14 41 41 34 41 41
average per return 1.3 #DIV/0! 1.7 $136,921 $125,964 $30,702 $94,325 $3,036
GRAND TOTAL 836 1,286 313 2 279 $27,430,457 $22,471,281 $4,737,690 $15,539,585 $448,037
# of returns 249 2 169 836 702 278 609 608
average per return 1.3 1.0 1.7 $32,812 $32,010 $17,042 $25,517 $737
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
38
TABLE 17
Willcox
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 665 910 180 1 307 ($16,199,461) ($17,846,321) $1,082,156 $156,557 $4,070
# of returns 143 1 169 665 429 71 111 111
average per return 1.3 1.0 1.8 ($24,360) ($41,600) $15,242 $1,410 $37
$10,000 to $19,999 594 940 153 1 493 $8,829,969 $5,838,112 $798,635 $1,899,454 $49,531
# of returns 112 1 276 594 498 62 320 318
average per return 1.4 1.0 1.8 $14,865 $11,723 $12,881 $5,936 $156
$20,000 to $29,999 526 902 106 1 644 $13,135,792 $9,720,849 $1,109,788 $4,555,284 $120,710
# of returns 70 1 299 526 468 77 479 479
average per return 1.5 1.0 2.2 $24,973 $20,771 $14,413 $9,510 $252
$30,000 to $49,999 571 964 112 2 614 $22,021,481 $16,895,034 $2,671,709 $11,755,706 $322,125
# of returns 80 2 275 571 499 164 543 543
average per return 1.4 1.0 2.2 $38,567 $33,858 $16,291 $21,650 $593
$50,000 to $74,999 365 657 83 2 353 $22,460,226 $19,693,049 $3,031,738 $14,169,388 $400,430
# of returns 63 2 178 365 352 180 359 359
average per return 1.3 1.0 2.0 $61,535 $55,946 $16,843 $39,469 $1,115
$75,000 to $99,999 218 416 65 1 193 $18,660,348 $17,253,480 $3,028,191 $12,606,328 $368,876
# of returns 41 1 112 218 218 144 217 217
average per return 1.6 1.0 1.7 $85,598 $79,144 $21,029 $58,094 $1,700
$100,000 to $199,999 148 285 30 0 133 $18,697,273 $18,035,548 $3,311,298 $13,817,289 $438,343
# of returns 21 0 71 148 148 126 146 146
average per return 1.4 #DIV/0! 1.9 $126,333 $121,862 $26,280 $94,639 $3,002
$200,000 and over 15 28 6 0 16 $4,857,950 $5,340,711 $540,448 $4,724,663 $187,352
# of returns 4 0 8 15 15 15 15 15
average per return 1.5 #DIV/0! 2.0 $323,863 $356,047 $36,030 $314,978 $12,490
GRAND TOTAL 3,102 5,102 735 8 2,753 $92,463,578 $74,930,462 $15,573,963 $63,684,669 $1,891,437
# of returns 534 8 1,388 3,102 2,627 839 2,190 2,188
average per return 1.4 1.0 2.0 $29,808 $28,523 $18,563 $29,080 $864
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
39
CITIES/TOWNS WITHIN COCHISE COUNTY
COMPARATIVE STATISTICS
Most Returns Filed: Sierra Vista
18,761, or 41.1% of the county total
Most People Represented: Sierra Vista
37,922, or 39.2% of the county total
Most Age 65 Exemptions: Sierra Vista
6,093, or 46.2% of the county total
Most Blind Exemptions: Sierra Vista
79 or 48.5% of the county total
Most Dependents Claimed: Sierra Vista
10,469, or 34.1% of the county total
Most Dependents as a % of Total
Population:
Douglas
45.5%
Least Dependents as a % of Total
Population:
Tombstone
18.6%
Most 65 & Over Persons as a % of
Total Population:
Tombstone
20.9%
Least 65 & Over Persons as a % of
Total Population:
Douglas
6.0%
Highest Average FAGI: Sierra Vista
$54,256
Lowest Average FAGI: Douglas
$28,474
Highest Per Capita FAGI: Sierra Vista
$26,842
Lowest Per Capita FAGI: Douglas
$11,401
Highest % of Itemizers: Sierra Vista
45.7%
AVERAGE FAGI RANKING FOR CITIES/TOWNS IN COCHISE COUNTY
2008 2007 % change
Sierra Vista $54,256 $52,808 2.7%
Cochise County $44,141 $42,934 2.8%
Huachuca City $41,290 $41,369 (0.2%)
Benson $41,139 $38,183 7.7%
Bisbee $37,250 $37,734 (1.3%)
Tombstone $32,812 $32,809 0.0%
Willcox $29,808 $32,423 (8.1%)
Douglas $28,474 $26,126 9.0%
40
COCONINO COUNTY
The 2008 individual income tax abstract for Coconino County includes the following
zip codes:
85931 86040
86001 – 86018 86044 – 86046
86020 86052 – 86053
86022 – 86024 86336
86035 – 86036 86435
86038
There are four incorporated cities plus part of Sedona within Coconino County:
Flagstaff (zip codes 86001 through 86016), Fredonia (zip code 86022), Page (zip
code 86040) and Williams (zip code 86046). The portion of Sedona which lies in
Coconino County has a zip code of 86336. An abstract for Sedona, combining the
Coconino County portion and the Yavapai County portion, is presented in Appendix I.
The table below presents some descriptive figures for Coconino County for 2008 and 2007.
Coconino County 2008 2007 % chg
# of returns 51,381 51,232 0.3%
# of people represented 106,474 105,618 0.8%
# of people over 65 8,317 8,230 1.1%
# of blind persons 107 119 (10.1%)
# of dependents 36,107 35,500 1.7%
Total FAGI (millions) $2,548.5 $2,650.3 (3.8%)
Average FAGI $49,600 $51,732 (4.1%)
Total Taxable Income (millions) $1,549.9 $1,647.4 (5.9%)
Average Taxable Income $41,385 $43,768 (5.4%)
Total Tax Liability (millions) $50.1 $54.4 (8.1%)
Average Tax Liability $1,337 $1,447 (7.6%)
Average Tax Liability Per Return $974 $1,063 (8.3%)
One final statistic that may be considered is per capita FAGI, calculated by dividing
total FAGI by the number of people represented on the tax returns from this county.
The 2008 per capita figure is $23,936. There was a 4.6% decrease compared to the
2007 per capita FAGI, $25,094.
The four incorporated cities/towns plus the portion of Sedona in this county account
for 85.1% of the returns and 90.0% of the total FAGI. The per capita FAGI within
incorporated areas in this county is $26,073. This is a 5.4% decrease from the 2007
incorporated area per capita FAGI, $27,572.
41
TABLE 18
COCONINO COUNTY
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 9,277 11,497 1,118 10 3,066 ($3,315,153) ($26,345,795) $21,107,902 $3,055,581 $79,154
# of returns 917 10 1,937 9,277 5,580 952 1,872 1,866
average per return 1.2 1.0 1.6 ($357) ($4,721) $22,172 $1,632 $42
$10,000 to $19,999 8,777 12,425 1,248 18 5,741 $131,387,580 $73,183,518 $16,475,328 $36,349,354 $947,463
# of returns 981 18 3,235 8,777 6,167 1,003 5,347 5,343
average per return 1.3 1.0 1.8 $14,970 $11,867 $16,426 $6,798 $177
$20,000 to $29,999 7,016 10,490 884 17 5,580 $173,968,817 $107,362,764 $20,392,871 $72,904,943 $1,955,476
# of returns 661 17 2,948 7,016 5,216 1,231 5,815 5,814
average per return 1.3 1.0 1.9 $24,796 $20,583 $16,566 $12,537 $336
$30,000 to $49,999 9,501 14,454 1,343 25 7,172 $369,139,961 $261,841,618 $61,176,172 $194,579,291 $5,381,434
# of returns 1,003 25 3,628 9,501 7,696 3,361 8,469 8,468
average per return 1.3 1.0 2.0 $38,853 $34,023 $18,202 $22,975 $636
$50,000 to $74,999 6,846 11,610 1,239 17 5,699 $422,048,893 $358,286,048 $93,179,845 $235,503,097 $6,696,485
# of returns 912 17 2,872 6,846 6,491 4,320 6,372 6,372
average per return 1.4 1.0 2.0 $61,649 $55,197 $21,569 $36,959 $1,051
$75,000 to $99,999 4,449 8,167 990 13 3,969 $383,815,848 $338,914,302 $91,891,463 $224,771,442 $6,587,976
# of returns 662 13 2,049 4,449 4,363 3,603 4,191 4,191
average per return 1.5 1.0 1.9 $86,270 $77,679 $25,504 $53,632 $1,572
$100,000 to $199,999 4,492 8,547 1,145 5 4,000 $586,466,081 $542,100,649 $134,945,393 $386,977,244 $12,197,227
# of returns 765 5 2,069 4,492 4,458 4,123 4,372 4,372
average per return 1.5 1.0 1.9 $130,558 $121,602 $32,730 $88,513 $2,790
$200,000 to $499,999 837 1,567 290 1 700 $239,466,220 $233,237,804 $46,690,166 $182,857,614 $6,892,284
# of returns 194 1 343 837 836 822 830 830
average per return 1.5 1.0 2.0 $286,101 $278,993 $56,801 $220,310 $8,304
$500,000 to $999,999 128 247 37 1 138 $85,691,310 $84,784,399 $13,006,810 $71,320,861 $2,989,877
# of returns 26 1 60 128 128 127 125 125
average per return 1.4 1.0 2.3 $669,463 $662,378 $102,416 $570,567 $23,919
$1,000,000 and over 58 100 23 0 42 $159,840,800 $160,359,774 $18,521,538 $141,594,636 $6,324,614
# of returns 15 0 20 58 58 58 58 58
average per return 1.5 #DIV/0! 2.1 $2,755,876 $2,764,824 $319,337 $2,441,287 $109,045
GRAND TOTAL 51,381 79,104 8,317 107 36,107 $2,548,510,357 $2,133,725,081 $517,387,488 $1,549,914,063 $50,051,990
# of returns 6,136 107 19,161 51,381 40,993 19,600 37,451 37,439
average per return 1.4 1.0 1.9 $49,600 $52,051 $26,397 $41,385 $1,337
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
42
TABLE 19
Flagstaff
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 5,540 6,571 514 6 1,415 $3,881,935 ($9,126,721) $11,546,279 $2,223,870 $57,606
# of returns 431 6 856 5,540 3,285 533 1,335 1,331
average per return 1.2 1.0 1.7 $701 ($2,778) $21,663 $1,666 $43
$10,000 to $19,999 5,070 6,738 566 11 2,557 $75,661,279 $43,664,053 $9,136,335 $25,529,377 $665,488
# of returns 453 11 1,473 5,070 3,441 559 3,621 3,619
average per return 1.2 1.0 1.7 $14,923 $12,689 $16,344 $7,050 $184
$20,000 to $29,999 4,111 5,805 432 7 2,562 $102,577,771 $67,366,761 $12,056,341 $50,612,257 $1,360,473
# of returns 331 7 1,411 4,111 3,021 744 3,792 3,792
average per return 1.3 1.0 1.8 $24,952 $22,299 $16,205 $13,347 $359
$30,000 to $49,999 6,103 9,003 704 13 3,947 $237,165,811 $178,117,694 $39,316,384 $137,775,139 $3,818,237
# of returns 534 13 2,081 6,103 4,963 2,235 5,829 5,829
average per return 1.3 1.0 1.9 $38,861 $35,889 $17,591 $23,636 $655
$50,000 to $74,999 4,514 7,545 658 12 3,434 $278,755,964 $251,253,503 $63,311,978 $167,506,778 $4,776,783
# of returns 500 12 1,806 4,514 4,358 2,990 4,408 4,408
average per return 1.3 1.0 1.9 $61,754 $57,653 $21,175 $38,001 $1,084
$75,000 to $99,999 3,049 5,613 552 10 2,648 $263,637,165 $246,533,740 $65,164,234 $164,235,522 $4,807,448
# of returns 382 10 1,442 3,049 3,049 2,603 3,007 3,007
average per return 1.4 1.0 1.8 $86,467 $80,857 $25,034 $54,618 $1,599
$100,000 to $199,999 3,199 6,106 648 4 2,923 $418,838,082 $400,070,962 $94,691,220 $288,954,604 $9,116,447
# of returns 434 4 1,566 3,199 3,198 3,015 3,187 3,187
average per return 1.5 1.0 1.9 $130,928 $125,100 $31,407 $90,667 $2,861
$200,000 to $499,999 580 1,099 143 0 571 $164,876,156 $161,820,861 $30,555,605 $128,446,506 $4,836,416
# of returns 96 0 277 580 580 573 578 578
average per return 1.5 #DIV/0! 2.1 $284,269 $279,001 $53,326 $222,226 $8,368
$500,000 to $999,999 89 174 15 1 119 $59,886,219 $59,774,192 $8,765,835 $50,637,401 $2,122,538
# of returns 12 1 51 89 89 88 88 88
average per return 1.3 1.0 2.3 $672,879 $671,620 $99,612 $575,425 $24,120
$1,000,000 and over 42 76 12 0 36 $125,635,289 $126,289,375 $14,911,843 $111,186,432 $4,969,020
# of returns 7 0 18 42 42 42 42 42
average per return 1.7 #DIV/0! 2.0 $2,991,316 $3,006,890 $355,044 $2,647,296 $118,310
GRAND TOTAL 32,297 48,730 4,244 64 20,212 $1,730,915,669 $1,525,764,420 $349,456,054 $1,127,107,886 $36,530,456
# of returns 3,180 64 10,981 32,297 26,026 13,382 25,887 25,881
average per return 1.3 1.0 1.8 $53,594 $58,625 $26,114 $43,540 $1,411
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
43
TABLE 20
Fredonia
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 120 161 31 1 47 $31,185 ($357,566) $154,533 $33,893 $871
# of returns 25 1 26 120 81 13 26 26
average per return 1.2 1.0 1.8 $260 ($4,414) $11,887 $1,304 $34
$10,000 to $19,999 99 148 27 0 58 $1,449,899 $990,890 $108,087 $323,581 $8,433
# of returns 19 0 31 99 86 10 51 51
average per return 1.4 #DIV/0! 1.9 $14,645 $11,522 $10,809 $6,345 $165
$20,000 to $29,999 130 207 26 0 105 $3,261,298 $2,597,548 $299,940 $1,276,581 $34,097
# of returns 18 0 54 130 125 23 111 111
average per return 1.4 #DIV/0! 1.9 $25,087 $20,780 $13,041 $11,501 $307
$30,000 to $49,999 129 203 38 0 107 $5,072,595 $4,098,249 $587,139 $2,726,067 $74,989
# of returns 27 0 50 129 119 44 123 123
average per return 1.4 #DIV/0! 2.1 $39,322 $34,439 $13,344 $22,163 $610
$50,000 to $74,999 96 180 18 0 123 $5,766,960 $5,078,773 $986,599 $3,318,438 $92,245
# of returns 14 0 52 96 94 53 95 95
average per return 1.3 #DIV/0! 2.4 $60,073 $54,030 $18,615 $34,931 $971
$75,000 to $99,999 37 71 7 0 44 $3,141,638 $2,891,020 $506,594 $2,070,617 $60,077
# of returns 4 0 17 37 37 22 37 37
average per return 1.8 #DIV/0! 2.6 $84,909 $78,136 $23,027 $55,963 $1,624
$100,000 and over 15 30 1 0 19 $1,815,081 $1,705,509 $258,279 $1,353,546 $41,753
# of returns 1 0 7 15 15 13 15 15
average per return 1.0 #DIV/0! 2.7 $121,005 $113,701 $19,868 $90,236 $2,784
GRAND TOTAL 626 1,000 148 1 503 $20,538,656 $17,004,423 $2,901,171 $11,102,723 $312,465
# of returns 108 1 237 626 557 178 458 458
average per return 1.4 1.0 2.1 $32,809 $30,529 $16,299 $24,242 $682
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
44
TABLE 21
Page
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 798 1,024 89 0 306 $2,791,700 $169,655 $599,648 $221,273 $5,739
# of returns 72 0 200 798 397 42 141 140
average per return 1.2 #DIV/0! 1.5 $3,498 $427 $14,277 $1,569 $41
$10,000 to $19,999 712 1,050 119 0 541 $10,679,369 $5,845,596 $977,974 $2,619,739 $68,313
# of returns 94 0 299 712 511 70 410 409
average per return 1.3 #DIV/0! 1.8 $14,999 $11,440 $13,971 $6,390 $167
$20,000 to $29,999 553 885 79 1 491 $13,571,029 $8,614,523 $1,081,692 $5,225,746 $139,265
# of returns 57 1 284 553 425 75 468 468
average per return 1.4 1.0 1.7 $24,541 $20,269 $14,423 $11,166 $298
$30,000 to $49,999 672 1,050 94 3 551 $26,225,106 $18,135,526 $3,749,032 $13,343,003 $366,865
# of returns 69 3 274 672 536 233 606 606
average per return 1.4 1.0 2.0 $39,025 $33,835 $16,090 $22,018 $605
$50,000 to $74,999 562 994 84 0 599 $34,647,976 $27,993,754 $6,556,280 $18,218,040 $513,828
# of returns 64 0 299 562 530 324 504 504
average per return 1.3 #DIV/0! 2.0 $61,651 $52,818 $20,235 $36,147 $1,020
$75,000 to $99,999 456 836 66 3 514 $39,158,141 $30,871,837 $7,672,804 $20,913,031 $614,514
# of returns 47 3 239 456 422 316 389 389
average per return 1.4 1.0 2.2 $85,873 $73,156 $24,281 $53,761 $1,580
$100,000 to $199,999 399 777 64 0 487 $50,644,227 $42,884,029 $9,319,470 $31,541,079 $985,148
# of returns 45 0 211 399 388 332 366 366
average per return 1.4 #DIV/0! 2.3 $126,928 $110,526 $28,071 $86,178 $2,692
$200,000 and over 42 71 9 0 32 $14,499,560 $14,106,537 $2,932,997 $11,246,186 $446,306
# of returns 6 0 13 42 41 41 40 40
average per return 1.5 #DIV/0! 2.5 $345,228 $344,062 $71,537 $281,155 $11,158
GRAND TOTAL 4,194 6,687 604 7 3,521 $192,217,108 $148,621,457 $32,889,897 $103,328,097 $3,139,978
# of returns 454 7 1,819 4,194 3,250 1,433 2,924 2,922
average per return 1.3 1.0 1.9 $45,831 $45,730 $22,952 $35,338 $1,075
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
45
TABLE 22
Sedona (86336 zip code)
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 836 1,041 261 1 138 ($16,555,877) ($17,100,120) $7,463,816 $167,198 $4,335
# of returns 219 1 91 836 649 282 112 112
average per return 1.2 1.0 1.5 ($19,804) ($26,348) $26,467 $1,493 $39
$10,000 to $19,999 758 1,025 264 5 387 $11,471,887 $8,226,777 $4,607,550 $2,794,051 $72,835
# of returns 212 5 173 758 640 253 430 430
average per return 1.2 1.0 2.2 $15,134 $12,854 $18,212 $6,498 $169
$20,000 to $29,999 546 791 176 3 428 $13,335,839 $9,572,829 $3,898,318 $4,979,030 $133,455
# of returns 135 3 165 546 460 189 435 435
average per return 1.3 1.0 2.6 $24,425 $20,810 $20,626 $11,446 $307
$30,000 to $49,999 716 1,037 268 4 333 $27,659,261 $21,958,338 $8,776,832 $12,936,974 $358,363
# of returns 203 4 164 716 640 377 621 620
average per return 1.3 1.0 2.0 $38,630 $34,310 $23,281 $20,832 $578
$50,000 to $74,999 534 856 314 4 149 $33,135,633 $28,013,549 $10,315,042 $16,374,785 $467,968
# of returns 220 4 87 534 523 399 498 498
average per return 1.4 1.0 1.7 $62,052 $53,563 $25,852 $32,881 $940
$75,000 to $99,999 347 599 289 0 66 $30,201,173 $25,933,796 $9,303,889 $16,127,505 $481,257
# of returns 177 0 42 347 347 299 326 326
average per return 1.6 #DIV/0! 1.6 $87,035 $74,737 $31,117 $49,471 $1,476
$100,000 to $199,999 497 910 355 1 157 $67,931,580 $62,164,808 $22,140,312 $39,819,222 $1,261,479
# of returns 230 1 99 497 497 478 484 484
average per return 1.5 1.0 1.6 $136,683 $125,080 $46,319 $82,271 $2,606
$200,000 to $499,999 184 339 137 1 68 $54,241,051 $52,510,570 $12,670,585 $39,036,822 $1,470,300
# of returns 91 1 38 184 184 182 184 184
average per return 1.5 1.0 1.8 $294,788 $285,384 $69,619 $212,157 $7,991
$500,000 to $999,999 30 56 19 0 9 $19,836,426 $19,660,343 $3,723,052 $15,832,902 $662,709
# of returns 12 0 6 30 30 30 29 29
average per return 1.6 #DIV/0! 1.5 $661,214 $655,345 $124,102 $545,962 $22,852
$1,000,000 and over 11 16 9 0 0 $26,716,885 $26,560,429 $2,538,114 $23,988,715 $1,072,462
# of returns 7 0 0 11 11 11 11 11
average per return 1.3 #DIV/0! #DIV/0! $2,428,808 $2,414,584 $230,738 $2,180,792 $97,497
GRAND TOTAL 4,459 6,670 2,092 19 1,735 $267,973,858 $237,501,319 $85,437,510 $172,057,204 $5,985,163
# of returns 1,506 19 865 4,459 3,981 2,500 3,130 3,129
average per return 1.4 1.0 2.0 $60,097 $59,659 $34,175 $54,970 $1,913
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
46
TABLE 23
Williams
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 438 561 101 2 95 ($1,481,357) ($2,441,606) $914,404 $155,209 $4,016
# of returns 74 2 63 438 283 58 92 91
average per return 1.4 1.0 1.5 ($3,382) ($8,628) $15,766 $1,687 $44
$10,000 to $19,999 376 560 87 2 242 $5,617,751 $3,714,914 $612,370 $1,408,777 $36,676
# of returns 66 2 146 376 308 46 225 224
average per return 1.3 1.0 1.7 $14,941 $12,061 $13,312 $6,261 $164
$20,000 to $29,999 297 453 61 3 205 $7,284,056 $5,316,788 $1,174,183 $2,982,957 $79,534
# of returns 45 3 106 297 248 75 267 267
average per return 1.4 1.0 1.9 $24,525 $21,439 $15,656 $11,172 $298
$30,000 to $49,999 464 747 105 3 324 $18,134,683 $14,417,436 $3,242,504 $9,666,284 $265,149
# of returns 75 3 163 464 410 186 444 444
average per return 1.4 1.0 2.0 $39,083 $35,164 $17,433 $21,771 $597
$50,000 to $74,999 322 575 68 1 240 $19,534,220 $17,373,881 $4,161,616 $11,471,015 $321,207
# of returns 47 1 119 322 313 213 313 313
average per return 1.4 1.0 2.0 $60,665 $55,508 $19,538 $36,649 $1,026
$75,000 to $99,999 150 292 30 0 134 $12,802,646 $11,793,288 $2,879,540 $8,008,321 $230,409
# of returns 20 0 64 150 150 131 150 150
average per return 1.5 #DIV/0! 2.1 $85,351 $78,622 $21,981 $53,389 $1,536
$100,000 to $199,999 113 218 34 0 63 $14,540,321 $13,879,604 $3,234,473 $10,016,790 $313,524
# of returns 22 0 37 113 113 102 113 113
average per return 1.5 #DIV/0! 1.7 $128,675 $122,828 $31,711 $88,644 $2,775
$200,000 and over 14 26 2 0 7 $5,138,066 $5,261,772 $724,596 $4,472,076 $178,128
# of returns 1 0 5 14 14 14 14 14
average per return 2.0 #DIV/0! 1.4 $367,005 $375,841 $51,757 $319,434 $12,723
GRAND TOTAL 2,174 3,432 488 11 1,310 $81,570,386 $69,316,077 $16,943,686 $48,181,429 $1,428,643
# of returns 350 11 703 2,174 1,839 825 1,618 1,616
average per return 1.4 1.0 1.9 $37,521 $37,692 $20,538 $29,778 $884
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
47
CITIES/TOWNS WITHIN COCONINO COUNTY
COMPARATIVE STATISTICS
Most Returns Filed: Flagstaff
32,297, or 62.9% of the county total
Most People Represented: Flagstaff
64,737, or 60.8% of the county total
Most Age 65 Exemptions: Flagstaff
4,244, or 51.0% of the county total
Most Blind Exemptions: Flagstaff
64, or 59.8% of the county total
Most Dependents Claimed: Flagstaff
20,212, or 56.0% of the county total
Most Dependents as a % of Total
Population:
Page
37.9%
Least Dependents as a % of Total
Population:
Sedona (86336 zip code only)
21.6%
Most 65 & Over Persons as a % of
Total Population:
Sedona (86336 zip code only)
26.1%
Least 65 & Over Persons as a % of
Total Population:
Page
6.5%
Highest Average FAGI: Sedona (86336 zip code only)
$60,097
Lowest Average FAGI: Fredonia
$32,809
Highest Per Capita FAGI: Sedona (86336 zip code only)
$33,409
Lowest Per Capita FAGI: Fredonia
$14,454
Highest % of Itemizers: Sedona (86336 zip code only)
56.1%
AVERAGE FAGI RANKING FOR CITIES/TOWNS IN COCONINO COUNTY
2008 2007 % change
Sedona (86336) $60,097 $71,569 (16.0%)
Flagstaff $53,594 $55,663 (3.7%)
Coconino County $49,561 $51,732 (4.2%)
Page $45,831 $44,900 2.1%
Williams $37,521 $39,522 (5.1%)
Fredonia $32,809 $31,281 4.9%
48
GILA COUNTY
The 2008 individual income tax abstract for Gila County includes the following zip
codes:
85235 85541 – 85542
85292 85544 – 85545
85501 - 85502 85547
85532 85550
85539 85553 – 85554
There are six incorporated cities within Gila County: Globe (zip codes 85501,
85502), Hayden (zip code 85235), Miami (zip code 85539), Payson (zip codes
85541, 85547) and Winkelman (zip code 85292). Star Valley incorporated in 2006;
however, they share the same zip code as Payson and are represented as such.
The table below presents some descriptive figures for Gila County for 2008 and 2007.
Gila County 2008 2007 % chg
# of returns 19,494 20,098 (3.0%)
# of people represented 40,733 41,761 (2.5%)
# of people over 65 7,235 7,448 (2.9%)
# of blind persons 78 75 4.0%
# of dependents 12,345 12,542 (1.6%)
Total FAGI (millions) $837.9 $894.9 (6.4%)
Average FAGI $42,981 $44,527 (3.5%)
Total Taxable Income (millions) $470.3 $517.2 (9.1%)
Average Taxable Income $34,227 $36,599 (6.5%)
Total Tax Liability (millions) $14.6 $16.5 (12.0%)
Average Tax Liability $1,059 $1,171 (9.6%)
Average Tax Liability Per Return $746 $823 (9.3%)
One final statistic that may be considered is per capita FAGI, calculated by dividing
total FAGI by the number of people represented on the tax returns from this county.
The 2008 per capita figure is $20,570. This is a 4.0% decrease over the 2007 per
capita figure, $21,429.
The five incorporated cities/towns in this county account for 75.4% the returns and
78.6% of the total FAGI. The per capita FAGI within incorporated areas in this county
is $21,858. This is a 6.1% decrease over the 2007 incorporated area per capita
FAGI of $23,279.
49
TABLE 24
GILA COUNTY
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 3,608 4,888 1,095 18 1,472 $1,675,018 ($6,238,228) $9,062,368 $838,508 $21,854
# of returns 871 18 885 3,608 2,679 514 545 542
average per return 1.3 1.0 1.7 $464 ($2,329) $17,631 $1,539 $40
$10,000 to $19,999 3,685 5,610 1,576 14 2,251 $54,646,866 $37,036,634 $11,463,176 $11,100,114 $289,031
# of returns 1,156 14 1,244 3,685 3,205 785 1,919 1,917
average per return 1.4 1.0 1.8 $14,830 $11,556 $14,603 $5,784 $151
$20,000 to $29,999 2,699 4,220 970 14 1,855 $66,456,860 $48,662,844 $12,996,545 $23,799,571 $633,481
# of returns 689 14 979 2,699 2,373 824 2,246 2,246
average per return 1.4 1.0 1.9 $24,623 $20,507 $15,773 $10,596 $282
$30,000 to $49,999 3,554 5,797 1,261 10 2,419 $139,097,893 $108,502,133 $28,606,326 $67,598,463 $1,849,280
# of returns 882 10 1,253 3,554 3,204 1,549 3,233 3,233
average per return 1.4 1.0 1.9 $39,138 $33,865 $18,468 $20,909 $572
$50,000 to $74,999 2,916 5,055 1,066 9 2,178 $178,734,107 $151,748,908 $36,530,964 $99,743,371 $2,816,834
# of returns 742 9 1,049 2,916 2,821 1,802 2,820 2,820
average per return 1.4 1.0 2.1 $61,294 $53,793 $20,272 $35,370 $999
$75,000 to $99,999 1,581 3,000 647 9 1,188 $135,633,026 $120,071,886 $28,485,243 $81,473,138 $2,362,812
# of returns 405 9 610 1,581 1,576 1,215 1,547 1,547
average per return 1.6 1.0 1.9 $85,789 $76,188 $23,445 $52,665 $1,527
$100,000 to $199,999 1,219 2,343 504 4 852 $155,864,738 $143,603,958 $33,158,487 $103,792,289 $3,241,322
# of returns 324 4 438 1,219 1,217 1,091 1,205 1,205
average per return 1.6 1.0 1.9 $127,863 $117,998 $30,393 $86,135 $2,690
$200,000 to $499,999 190 358 95 0 106 $53,655,763 $51,516,895 $12,406,851 $38,372,889 $1,431,880
# of returns 60 0 56 190 189 184 185 185
average per return 1.6 #DIV/0! 1.9 $282,399 $272,576 $67,429 $207,421 $7,740
$500,000 to $999,999 24 44 13 0 17 $17,167,018 $17,404,522 $4,440,568 $12,856,854 $540,065
# of returns 8 0 7 24 24 24 24 24
average per return 1.6 #DIV/0! 2.4 $715,292 $725,188 $185,024 $535,702 $22,503
$1,000,000 and over 18 34 8 0 7 $34,939,296 $35,344,359 $4,489,252 $30,773,207 $1,363,450
# of returns 6 0 5 18 18 18 18 18
average per return 1.3 #DIV/0! 1.4 $1,941,072 $1,963,576 $249,403 $1,709,623 $75,747
GRAND TOTAL 19,494 31,349 7,235 78 12,345 $837,870,585 $707,653,911 $181,639,780 $470,348,404 $14,550,009
# of returns 5,143 78 6,526 19,494 17,306 8,006 13,742 13,737
average per return 1.4 1.0 1.9 $42,981 $40,891 $22,688 $34,227 $1,059
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
50
TABLE 25
Globe
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 662 852 160 4 237 $2,256,731 $749,851 $900,306 $195,453 $5,061
# of returns 129 4 141 662 483 51 140 139
average per return 1.2 1.0 1.7 $3,409 $1,552 $17,653 $1,396 $36
$10,000 to $19,999 699 1,039 253 6 412 $10,189,695 $7,327,566 $1,307,253 $2,316,853 $60,252
# of returns 195 6 240 699 617 94 400 400
average per return 1.3 1.0 1.7 $14,578 $11,876 $13,907 $5,792 $151
$20,000 to $29,999 525 801 139 3 369 $13,002,854 $10,051,383 $2,181,743 $5,167,389 $137,861
# of returns 101 3 204 525 470 137 464 464
average per return 1.4 1.0 1.8 $24,767 $21,386 $15,925 $11,137 $297
$30,000 to $49,999 754 1,212 196 2 529 $29,738,608 $23,994,890 $5,233,051 $15,775,459 $433,063
# of returns 138 2 303 754 683 300 711 711
average per return 1.4 1.0 1.7 $39,441 $35,132 $17,444 $22,188 $609
$50,000 to $74,999 672 1,145 154 1 596 $41,373,715 $36,071,272 $6,939,908 $25,386,602 $722,999
# of returns 111 1 282 672 648 387 663 663
average per return 1.4 1.0 2.1 $61,568 $55,666 $17,933 $38,291 $1,090
$75,000 to $99,999 360 687 83 3 343 $30,925,060 $28,399,149 $5,252,363 $20,496,454 $597,065
# of returns 52 3 179 360 360 260 359 359
average per return 1.6 1.0 1.9 $85,903 $78,887 $20,201 $57,093 $1,663
$100,000 to $199,999 283 544 85 1 210 $35,397,570 $33,226,684 $6,656,656 $24,941,031 $779,106
# of returns 54 1 113 283 283 253 283 283
average per return 1.6 1.0 1.9 $125,080 $117,409 $26,311 $88,131 $2,753
$200,000 and over 26 49 4 0 15 $16,523,101 $16,674,514 $1,079,716 $15,466,377 $655,388
# of returns 4 0 10 26 26 25 26 26
average per return 1.0 #DIV/0! 1.5 $635,504 $641,327 $43,189 $594,861 $25,207
GRAND TOTAL 3,981 6,329 1,074 20 2,711 $179,407,334 $156,495,309 $29,550,996 $109,745,618 $3,390,795
# of returns 784 20 1,472 3,981 3,570 1,507 3,046 3,045
average per return 1.4 1.0 1.8 $45,066 $43,836 $19,609 $36,029 $1,114
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
51
TABLE 26
Hayden
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 49 62 6 0 28 ($227,466) ($381,208) $19,313 $6,248 $162
# of returns 5 0 15 49 29 1 6 6
average per return 1.2 #DIV/0! 1.9 ($4,642) ($13,145) $19,313 $1,041 $27
$10,000 to $19,999 47 72 22 0 27 $700,904 $520,737 $22,174 $172,813 $4,501
# of returns 19 0 13 47 43 1 28 28
average per return 1.2 #DIV/0! 2.1 $14,913 $12,110 $22,174 $6,172 $161
$20,000 to $29,999 33 51 13 0 15 $787,362 $575,665 $0 $373,149 $9,931
# of returns 8 0 10 33 27 0 32 32
average per return 1.6 #DIV/0! 1.5 $23,859 $21,321 #DIV/0! $11,661 $310
$30,000 to $49,999 61 100 12 0 63 $2,404,182 $1,719,678 $132,373 $1,400,652 $38,803
# of returns 7 0 30 61 50 8 60 60
average per return 1.7 #DIV/0! 2.1 $39,413 $34,394 $16,547 $23,344 $647
$50,000 to $74,999 60 105 3 0 72 $3,625,638 $3,225,179 $246,161 $2,530,574 $71,863
# of returns 3 0 31 60 57 15 60 60
average per return 1.0 #DIV/0! 2.3 $60,427 $56,582 $16,411 $42,176 $1,198
$75,000 to $99,999 26 52 1 0 36 $2,235,346 $2,103,290 $255,385 $1,594,443 $46,152
# of returns 1 0 16 26 26 13 25 25
average per return 1.0 #DIV/0! 2.3 $85,975 $80,896 $19,645 $63,778 $1,846
$100,000 and over 15 27 2 0 12 $1,894,961 $1,819,620 $217,562 $1,473,985 $48,031
# of returns 2 0 6 15 15 8 15 15
average per return 1.0 #DIV/0! 2.0 $126,331 $121,308 $27,195 $98,266 $3,202
GRAND TOTAL 291 469 59 0 253 $11,420,927 $9,582,961 $892,968 $7,551,864 $219,443
# of returns 45 0 121 291 247 46 226 226
average per return 1.3 #DIV/0! 2.1 $39,247 $38,797 $19,412 $33,415 $971
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
52
TABLE 27
Miami
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 198 279 62 1 89 $340,773 $482,084 $108,275 $51,309 $1,330
# of returns 51 1 51 198 149 9 35 35
average per return 1.2 1.0 1.7 $1,721 $3,235 $12,031 $1,466 $38
$10,000 to $19,999 187 279 64 0 121 $2,760,466 $1,965,726 $440,633 $567,183 $14,755
# of returns 53 0 64 187 164 36 101 101
average per return 1.2 #DIV/0! 1.9 $14,762 $11,986 $12,240 $5,616 $146
$20,000 to $29,999 142 214 52 1 95 $3,456,216 $2,531,931 $339,147 $1,436,052 $38,272
# of returns 39 1 49 142 122 26 135 135
average per return 1.3 1.0 1.9 $24,340 $20,754 $13,044 $10,637 $283
$30,000 to $49,999 198 315 38 0 163 $7,591,223 $6,126,992 $1,086,335 $4,118,336 $113,335
# of returns 27 0 88 198 180 67 189 189
average per return 1.4 #DIV/0! 1.9 $38,340 $34,039 $16,214 $21,790 $600
$50,000 to $74,999 179 302 33 1 175 $10,894,816 $9,639,746 $1,584,288 $6,871,583 $195,246
# of returns 25 1 80 179 174 86 176 176
average per return 1.3 1.0 2.2 $60,865 $55,401 $18,422 $39,043 $1,109
$75,000 to $99,999 79 147 24 0 67 $6,796,074 $6,219,366 $1,190,184 $4,469,700 $130,615
# of returns 17 0 33 79 79 58 79 79
average per return 1.4 #DIV/0! 2.0 $86,026 $78,726 $20,520 $56,578 $1,653
$100,000 and over 63 125 13 0 47 $10,563,203 $10,368,473 $1,589,897 $8,384,298 $291,687
# of returns 10 0 26 63 63 54 63 63
average per return 1.3 #DIV/0! 1.8 $167,670 $164,579 $29,443 $133,084 $4,630
GRAND TOTAL 1,046 1,661 286 3 757 $42,402,771 $37,334,318 $6,338,759 $25,898,461 $785,240
# of returns 222 3 391 1,046 931 336 778 778
average per return 1.3 1.0 1.9 $40,538 $40,101 $18,865 $33,289 $1,009
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
53
TABLE 28
Payson/Star Valley
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 1,545 1,985 591 9 408 ($1,270,913) ($4,450,673) $5,642,482 $425,029 $11,146
# of returns 469 9 242 1,545 1,137 317 250 250
average per return 1.3 1.0 1.7 ($823) ($3,914) $17,800 $1,700 $45
$10,000 to $19,999 1,677 2,479 856 4 741 $24,912,240 $17,781,857 $7,085,299 $5,489,972 $143,060
# of returns 616 4 422 1,677 1,462 479 923 921
average per return 1.4 1.0 1.8 $14,855 $12,163 $14,792 $5,948 $155
$20,000 to $29,999 1,296 1,992 536 8 742 $31,891,587 $24,302,988 $7,829,894 $11,584,554 $308,414
# of returns 379 8 390 1,296 1,150 502 1,094 1,094
average per return 1.4 1.0 1.9 $24,608 $21,133 $15,597 $10,589 $282
$30,000 to $49,999 1,594 2,599 709 5 889 $62,001,484 $48,967,891 $16,722,374 $28,155,263 $766,780
# of returns 498 5 468 1,594 1,464 855 1,425 1,425
average per return 1.4 1.0 1.9 $38,897 $33,448 $19,558 $19,758 $538
$50,000 to $74,999 1,224 2,153 639 6 687 $75,334,067 $64,041,781 $20,474,360 $37,771,164 $1,056,200
# of returns 433 6 357 1,224 1,206 920 1,178 1,178
average per return 1.5 1.0 1.9 $61,547 $53,103 $22,255 $32,064 $897
$75,000 to $99,999 699 1,323 416 4 363 $59,911,362 $52,352,829 $15,087,138 $33,371,916 $962,484
# of returns 253 4 201 699 698 590 687 687
average per return 1.6 1.0 1.8 $85,710 $75,004 $25,571 $48,576 $1,401
$100,000 to $199,999 593 1,133 320 2 375 $76,976,803 $70,449,878 $18,648,400 $48,928,556 $1,524,628
# of returns 201 2 185 593 593 558 585 585
average per return 1.6 1.0 2.0 $129,809 $118,802 $33,420 $83,639 $2,606
$200,000 to $499,999 137 258 76 0 86 $39,020,513 $37,144,619 $10,127,425 $26,528,481 $986,073
# of returns 46 0 42 137 136 133 132 132
average per return 1.7 #DIV/0! 2.0 $284,821 $273,122 $76,146 $200,973 $7,470
$500,000 to $999,999 16 29 11 0 14 $10,782,587 $10,904,132 $2,524,564 $8,308,168 $348,600
# of returns 6 0 5 16 16 16 16 16
average per return 1.8 #DIV/0! 2.8 $673,912 $681,508 $157,785 $519,261 $21,788
$1,000,000 and over 13 24 8 0 5 $23,626,872 $23,930,513 $4,096,648 $19,777,165 $874,619
# of returns 6 0 3 13 13 13 13 13
average per return 1.3 #DIV/0! 1.7 $1,817,452 $1,840,809 $315,127 $1,521,320 $67,278
GRAND TOTAL 8,794 13,975 4,162 38 4,310 $403,186,602 $345,425,815 $108,238,584 $220,340,268 $6,982,004
# of returns 2,907 38 2,315 8,794 7,875 4,383 6,303 6,301
average per return 1.4 1.0 1.9 $45,848 $43,864 $24,695 $34,958 $1,108
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
54
TABLE 29
Winkelman
FEDERAL ADJUSTED FEDERAL ARIZONA
GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX
BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY
Negative to $9,999 97 134 19 1 56 ($1,333,046) ($1,226,591) $201,432 $23,573 $614
# of returns 15 1 33 97 68 5 15 15
average per return 1.3 1.0 1.7 ($13,743) ($18,038) $40,286 $1,572 $41
$10,000 to $19,999 107 169 41 1 79 $1,573,160 $1,060,120 $128,768 $310,859 $8,075
# of returns 27 1 46 107 92 10 58 58
average per return 1.5 1.0 1.7 $14,702 $11,523 $12,877 $5,360 $139
$20,000 to $29,999 56 89 20 0 44 $1,377,608 $939,839 $120,457 $535,513 $14,328
# of returns 14 0 23 56 46 8 53 53
average per return 1.4 #DIV/0! 1.9 $24,600 $20,431 $15,057 $10,104 $270
$30,000 to $49,999 108 184 21 0 123 $4,361,928 $3,340,489 $308,517 $2,502,420 $68,665
# of returns 14 0 52 108 93 20 106 106
average per return 1.5 #DIV/0! 2.4 $40,388 $35,919 $15,426 $23,608 $648
$50,000 to $74,999 136 227 18 0 136 $8,232,679 $7,157,867 $537,371 $5,744,128 $165,182
# of returns 11 0 64 136 128 36 136 136
average per return 1.6 #DIV/0! 2.1 $60,534 $55,921 $14,927 $42,236 $1,215
$75,000 to $99,999 59 115 6 0 87 $5,060,368 $4,716,736 $472,598 $3,642,215 $105,906
# of returns 4 0 39 59 59 27 59 59
average per return 1.5 #DIV/0! 2.2 $85,769 $79,945 $17,504 $61,732 $1,795
$100,000 and over 25 49 4 0 27 $2,981,200 $2,841,328 $369,205 $2,276,529 $70,983
# of returns 3 0 14 25 25 18 25 25
average per return 1.3 #DIV/0! 1.9 $119,248 $113,653 $20,511 $91,061 $2,839
GRAND TOTAL 588 967 129 2 552 $22,253,897 $18,829,788 $2,138,348 $15,035,237 $433,753
# of returns 88 2 271 588 511 124 452 452
average per return 1.5 1.0 2.0 $37,847 $36,849 $17,245 $33,264 $960
INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008
ARIZONA DEPARTMENT OF REVENUE
55
CITIES/TOWNS WITHIN GILA COUNTY
COMPARATIVE STATISTICS
Most Returns Filed: Payson/Star Valley
8,794, or 45.1% of the county total
Most People Represented: Payson/Star Valley
17,456, or 42.9% of the county total
Most Age 65 Exemptions: Payson/Star Valley
4,162, or 57.5% of the county total
Most Blind Exemptions: Payson/Star Valley
38, or 48.7% of the county total
Most Dependents Claimed: Payson/Star Valley
4,310, or 34.9% of the county total
Most Dependents as a % of Total
Population:
Winkelman
39.3%
Least Dependents as a % of Total
Population:
Payson/Star Valley
24.7%
Most 65 & Over Persons as a % of
Total Population:
Payson/Star Valley
23.8%
Least 65 & Over Persons as a % of
Total Population:
Hayden
8.9%
Highest Average FAGI: Payson/Star Valley
$45,848
Lowest Average FAGI: Winkelman
$37,847
Highest Per Capita FAGI: Payson/Star Valley
$23,097
Lowest Per Capita FAGI: Winkelman
$15,850
Highest % of Itemizers: Payson/Star Valley
49.8%
AVERAGE FAGI RANKING FOR CITIES/TOWNS IN GILA COUNTY
2008 2007 % change
Payson/Star Valley $45,848 $51,432 (10.9%)
Globe $45,066 $42,028 7.2%
Gila County $42,981 $44,527 (3.5%)
Miami $40,538 $38,371 5.6%
Hayden $39,247 $36,237 8.3%
Winkelman $37,847 $39,092 (3.2%)
56
GRAHAM COUNTY
The 2008 individual income tax abstract for Graham County includes the following zip
codes:
85530 - 85531 85546
85535 - 85536 85548
85543 85551 - 85552
There are three incorporated cities within Graham County: Pima (zip codes 85535,
85543), Safford (zip codes 85546, 85548) and Thatcher (zip code 85552).
The table below presents some descriptive figures for Graham County for 2008 and 2007.
Graham County 2008 2007 % chg
# of returns 10,094 10,414 (3.1%)
# of people represented 24,187 24,452 (1.1%)
# of people over 65 2,135 2,354 (9.3%)
# of blind persons 38 38 0.0%
# of dependents 9,408 9,253 1.7%
Total FAGI (millions) $445.6 $445.1 0.1%
Average FAGI $44,145 $42,744 3.3%
Total Taxable Income (millions) $277.6 $278.5 (0.3%)
Average Taxable Income $36,114 $36,224 (0.3%)
Total Tax Liability (millions) $8.5 $8.6 (1.8%)
Average Tax Liability $1,100 $1,119 (1.7%)
Average Tax Liability Per Return $837 $826 1.3%
One final statistic that may be considered is per capita FAGI, calculated by dividing
total FAGI by the number of people represented on the tax returns from this county.
The 2008 per capita figure is $18,423. This is a 1.2% increase over the 2007 per
capita figure, $18,204.
The three incorporated cities/towns in this county account for 90.4% of the returns
and 93.6% of the total FAGI. The per

Object Description

Rating
TITLE	Individual income tax statistics
CREATOR	Arizona. Dept. of Revenue. Econometrics Section.
SUBJECT	Income tax--Arizona--Statistics--Periodicals;
Browse Topic	Business and industry
DESCRIPTION	This title contains one or more publications. Annual.
Language	English;
Publisher	Arizona. Dept. of Revenue. Econometrics Section.
Material Collection	Annual Reports State Documents
Source Identifier	REV 15.3:I 52/
Location	24238201
REPOSITORY	Arizona State Library, Archives and Public Records--Law and Research Library.

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TITLE	Individual income tax statistics 2008
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DATE ORIGINAL	2008
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DIGITAL IDENTIFIER	2008-Arizona-Individual-Income-Tax-Statistics.pdf
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Full Text	INDIVIDUAL INCOME TAX STATISTICS TAX YEAR 2008 Janice K. Brewer Governor John A. Greene Director TAX YEAR 2008 INDIVIDUAL INCOME TAX STATISTICS 2008 Individual Income Tax Statistics is a compilation of individual income tax data for the state, counties and incorporated cities and towns. The data is from 2008 individual income tax returns filed in 2009. Resident tax returns are the primary focus, presented by Federal Adjusted Gross Income (FAGI) brackets. There is also limited data on nonresident tax returns. This booklet is divided into three sections. The first section provides statewide summary information and filing status information. Data on counties and incorporated cities/towns is contained in the second section. In the third section, there is information on non-residents and part-year residents. An appendix contains information on Sedona and Queen Creek (the entire town, disregarding county lines), average FAGI, per capita FAGI, average tax liability and average tax liability per return by city/town in rank order (as opposed to alphabetical order found in the text), and a count of returns filed by state for 2008 and 2007 tax years. We hope you will find this report interesting and useful. If you have any questions or comments regarding any of the data, please contact the Office of Economic Research & Analysis at the Arizona Department of Revenue at (602) 716-6090. TABLE OF CONTENTS STATEWIDE SUMMARY ARIZONA RESIDENT STATISTICS: ........................................................................ Page 1 Table 1 Arizona Residents ................................................................................... Page 9 Table 2 Arizona Residents - Married Filing Joint ............................................... Page 10 Table 3 Arizona Residents - Unmarried Head of Household ............................. Page 11 Table 4 Arizona Residents - Married Filing Separate ........................................ Page 12 Table 5 Arizona Residents - Single ................................................................... Page 13 SUMMARY BY COUNTY AND INCORPORATED CITY/TOWN Average and Per Capita Federal Adjusted Gross Income by County ....................... Page 17 Average Tax Liability and Average Tax Liability Per Return by County ................... Page 18 Average Federal Adjusted Gross Income by City/Town ........................................... Page 20 Per Capita Federal Adjusted Gross Income by City/Town ....................................... Page 21 Average Tax Liability by City/Town .......................................................................... Page 22 Average Tax Liability Per Return by City/Town ........................................................ Page 23 APACHE COUNTY SUMMARY: ....................................................................... Page 25 Table 6 Apache County ............................................................................... Page 26 Table 7 Eagar .............................................................................................. Page 27 Table 8 St. Johns ......................................................................................... Page 28 Table 9 Springerville .................................................................................... Page 29 COCHISE COUNTY SUMMARY: ..................................................................... Page 31 Table 10 Cochise County ............................................................................ Page 32 Table 11 Benson .......................................................................................... Page 33 Table 12 Bisbee ........................................................................................... Page 34 Table 13 Douglas ......................................................................................... Page 35 Table 14 Huachuca City .............................................................................. Page 36 Table 15 Sierra Vista ................................................................................... Page 37 Table 16 Tombstone .................................................................................... Page 38 Table 17 Willcox........................................................................................... Page 39 COCONINO COUNTY SUMMARY: .................................................................. Page 41 Table 18 Coconino County .......................................................................... Page 42 Table 19 Flagstaff ........................................................................................ Page 43 Table 20 Fredonia ........................................................................................ Page 44 Table 21 Page ............................................................................................. Page 45 Table 22 Sedona (86336 zip code only) ...................................................... Page 46 Table 23 Williams......................................................................................... Page 47 GILA COUNTY SUMMARY: ............................................................................. Page 49 Table 24 Gila County ................................................................................... Page 50 Table 25 Globe ............................................................................................ Page 51 Table 26 Hayden ......................................................................................... Page 52 Table 27 Miami ............................................................................................ Page 53 Table 28 Payson/Star Valley........................................................................ Page 54 Table 29 Winkelman .................................................................................... Page 55 TABLE OF CONTENTS GRAHAM COUNTY SUMMARY: ...................................................................... Page 57 Table 30 Graham County ............................................................................ Page 58 Table 31 Pima .............................................................................................. Page 59 Table 32 Safford .......................................................................................... Page 60 Table 33 Thatcher ........................................................................................ Page 61 GREENLEE COUNTY SUMMARY: .................................................................. Page 63 Table 34 Greenlee County ........................................................................... Page 64 Table 35 Clifton ............................................................................................ Page 65 Table 36 Duncan ......................................................................................... Page 66 LA PAZ COUNTY SUMMARY: ......................................................................... Page 69 Table 37 La Paz County .............................................................................. Page 70 Table 38 Parker ........................................................................................... Page 71 Table 39 Quartzsite ..................................................................................... Page 72 MARICOPA COUNTY SUMMARY: .................................................................. Page 75 Table 40 Maricopa County ........................................................................... Page 77 Table 41 Avondale ....................................................................................... Page 78 Table 42 Buckeye ........................................................................................ Page 79 Table 43 Carefree ........................................................................................ Page 80 Table 44 Cave Creek ................................................................................... Page 81 Table 45 Chandler ....................................................................................... Page 82 Table 46 El Mirage ....................................................................................... Page 83 Table 47 Fountain Hills ................................................................................ Page 84 Table 48 Gila Bend ...................................................................................... Page 85 Table 49 Gilbert ........................................................................................... Page 86 Table 50 Glendale ....................................................................................... Page 87 Table 51 Goodyear ...................................................................................... Page 88 Table 52 Litchfield Park ............................................................................... Page 89 Table 53 Mesa ............................................................................................. Page 90 Table 54 Peoria ........................................................................................... Page 91 Table 55 Phoenix ......................................................................................... Page 92 Table 56 Queen Creek (zip code 85242) ..................................................... Page 93 Table 57 Scottsdale/Paradise Valley ........................................................... Page 94 Table 58 Surprise/Sun City .......................................................................... Page 95 Table 59 Tempe/Guadalupe ........................................................................ Page 96 Table 60 Tolleson ........................................................................................ Page 97 Table 61 Wickenburg ................................................................................... Page 98 Table 62 Youngtown .................................................................................... Page 99 MOHAVE COUNTY SUMMARY: .................................................................... Page 101 Table 63 Mohave County ........................................................................... Page 102 Table 64 Bullhead City ............................................................................... Page 103 Table 65 Colorado City ............................................................................... Page 104 Table 66 Kingman ...................................................................................... Page 105 Table 67 Lake Havasu City ........................................................................ Page 106 TABLE OF CONTENTS NAVAJO COUNTY SUMMARY: ..................................................................... Page 109 Table 68 Navajo County ............................................................................ Page 110 Table 69 Holbrook ..................................................................................... Page 111 Table 70 Pinetop-Lakeside ........................................................................ Page 112 Table 71 Show Low ................................................................................... Page 113 Table 72 Snowflake ................................................................................... Page 114 Table 73 Taylor .......................................................................................... Page 115 Table 74 Winslow ....................................................................................... Page 116 PIMA COUNTY SUMMARY: ........................................................................... Page 119 Table 75 Pima County ............................................................................... Page 120 Table 76 Marana ........................................................................................ Page 121 Table 77 Sahuarita .................................................................................... Page 122 Table 78 Tucson/South Tucson/Oro Valley ............................................... Page 123 PINAL COUNTY SUMMARY: ......................................................................... Page 125 Table 79 Pinal County................................................................................ Page 126 Table 80 Apache Junction ......................................................................... Page 127 Table 81 Casa Grande .............................................................................. Page 128 Table 82 Coolidge ...................................................................................... Page 129 Table 83 Eloy ............................................................................................. Page 130 Table 84 Florence ...................................................................................... Page 131 Table 85 Kearny ........................................................................................ Page 132 Table 86 Mammoth .................................................................................... Page 133 Table 87 Maricopa ..................................................................................... Page 134 Table 88 Queen Creek (zip codes 85240 and 85243 only) ....................... Page 135 Table 89 Superior ....................................................................................... Page136 SANTA CRUZ COUNTY SUMMARY: ............................................................ Page 139 Table 90 Santa Cruz County...................................................................... Page 140 Table 91 Nogales ....................................................................................... Page 141 Table 92 Patagonia .................................................................................... Page 142 YAVAPAI COUNTY SUMMARY: .................................................................... Page 145 Table 93 Yavapai County .......................................................................... Page 146 Table 94 Camp Verde ................................................................................ Page 147 Table 95 Chino Valley ................................................................................ Page 148 Table 96 Clarkdale ..................................................................................... Page 149 Table 97 Cottonwood ................................................................................. Page 150 Table 98 Dewey-Humboldt ........................................................................ Page 151 Table 99 Jerome ........................................................................................ Page 152 Table 100 Prescott ..................................................................................... Page 153 Table 101 Prescott Valley .......................................................................... Page 154 Table 102 Sedona (86339, 86340, 86351 zip codes only) ........................ Page 155 TABLE OF CONTENTS YUMA COUNTY SUMMARY .......................................................................... Page 157 Table 103 Yuma County ............................................................................ Page 158 Table 104 San Luis .................................................................................... Page 159 Table 105 Somerton .................................................................................. Page 160 Table 106 Wellton ...................................................................................... Page 161 Table 107 Yuma ......................................................................................... Page 162 NONRESIDENT FILER SUMMARY: .................................................................... Page 167 Table 108 Nonresident .............................................................................. Page 168 Table 109 Active Military ............................................................................ Page 169 Table 110 Part-Year Resident ................................................................... Page 170 APPENDICES APPENDIX I: Queen Creek .............................................................................................. Page 173 Sedona ....................................................................................................... Page 174 APPENDIX II: TABLE II-A Average FAGI by City/Town in Rank Order ............................. Page 177 TABLE II-B Per Capita FAGI by City/Town in Rank Order ......................... Page 178 TABLE II-C AverageTax Liability by City/Town in Rank Order ................... Page 179 TABLE II-D AverageTax Liability Per Return by City/Town in Rank Order . Page 180 TABLE II-E All Rankings for Each City/Town ............................................. Page 181 STATEWIDE SUMMARY The first section of the 2008 Individual Income Tax Abstract is a summary of individual income tax information for all residents (from the Arizona form 140 and 140A) on Table 1, page 10. There are 2,392,990 returns included in this table, aggregated into eleven Federal Adjusted Gross Income (FAGI) brackets. READING TABLE 1 Contained in the first bracket, negative income to $9,999, are 360,935 returns. In other words, 360,935 returns were received which had $9,999 or less in FAGI. These 360,935 filers claimed 457,679 personal exemptions. They also claimed 71,230 age 65 or over exemptions. Table 1 indicates that these 71,230 age 65 claims were taken on 57,026 returns (shown on the line "# of returns"). The average number of age 65 or over exemptions for these 57,026 returns was 1.2. The income claimed in the negative to $9,999 income range totaled ($2.2 billion). The average income was ($6,032). Of these 360,935 returns, 69,657 had a tax liability. The total liability for these 69,657 returns was $3.2 million, for an average liability of $46. The 2,392,990 returns included on Table 1 represent 5,191,960 people. Just under ten percent (9.9%), or 514,551 are age 65 and over, 8,120 (0.16%) are blind and 1,843,946 (35.5%) are dependents. The average FAGI is $53,584. Compared to the average FAGI for tax year 2007 of $56,703, the 2008 average FAGI decreased 5.5%. SUMMARY DATA FROM TABLE 1 The table below presents data for the 2008 and 2007 filers. Average Tax Liability represents the average for all returns which had a tax liability. Returns which had no tax liability were not included when calculating the average. Average Tax Liability Per Return is the average tax liability paid for all returns filed, including those returns filed which had no tax liability. RESIDENT 2008 2007 % chg # of returns 2,392,990 2,418,000 (1.0%) # of people represented 5,191,960 5,205,105 (0.3%) # of people over 65 514,551 512,691 0.4% # of blind persons 8,120 9,079 (10.6%) # of dependents 1,843,946 1,826,958 0.9% Total FAGI (millions) $128,226.8 $137,108.5 (6.5%) Average FAGI $53,584 $56,703 (5.5%) Total Taxable Income (millions) $81,633.3 $88,547.6 (7.8%) Average Taxable Income $44,115 $47,180 (6.5%) Total Tax Liability (millions) $2,688.7 $2,988.6 (10.0%) Average Tax Liability $1,454 $1,593 (8.7%) Average Tax Liability Per Return $1,124 $1,236 (9.1%) 1 RESIDENT FILER BRACKET The number of filers and the percent change by bracket for the last four years is presented below. Federal Adj. Gross Income 2008 % chg 2007 % chg 2006 % chg 2005 % chg Negative Income to $9,999 360,935 (4.6%) 378,282 14.2% 331,200 1.7% 325,574 (1.3%) $10,000 to $19,999 392,777 1.1% 388,430 1.7% 381,952 1.2% 377,423 0.3% $20,000 to $29,999 344,719 (1.5%) 349,878 1.7% 344,026 4.4% 329,550 2.8% $30,000 to $49,999 471,755 (0.9%) 475,915 2.4% 464,539 7.2% 433,373 4.6% $50,000 to $74,999 333,945 (0.2%) 334,735 1.4% 330,151 6.8% 309,212 5.0% $75,000 to $99,999 202,770 0.7% 201,348 3.4% 194,737 9.0% 178,703 8.8% $100,000 to $199,999 226,199 1.9% 221,932 6.7% 208,024 13.8% 182,796 17.5% $200,000 to $499,999 48,655 (8.4%) 53,145 (0.6%) 53,479 12.2% 47,678 30.7% $500,000 to $999,999 7,547 (19.1%) 9,332 (7.7%) 10,107 12.7% 8,966 36.9% $1,000,000 and over 3,688 (26.3%) 5,003 (19.1%) 6,187 13.7% 5,443 48.9% TOTAL FILERS 2,392,990 (1.0%) 2,418,000 4.0% 2,324,402 5.7% 2,198,718 4.6% The table below provides a comparison of the percent of total filers within each FAGI bracket for the last five years. For 2004 through 2008 , the median filer, or that filer separating the top half of the filers from the bottom half, had FAGI in the $30,000 to $49,999 range. Filers having a FAGI of $50,000 or more made up 34.5% of the 2008 total, compared to 31.4% in 2004. Percent of Total Filers By: Federal Adj. Gross Income 2008 2007 2006 2005 2004 Negative Income to $9,999 15.1% 15.6% 14.2% 14.8% 15.7% $10,000 to $19,999 16.4% 16.1% 16.4% 17.2% 17.9% $20,000 to $29,999 14.4% 14.5% 14.8% 15.0% 15.2% $30,000 to $49,999 19.7% 19.7% 20.0% 19.7% 19.7% $50,000 to $74,999 14.0% 13.8% 14.2% 14.1% 14.0% $75,000 to $99,999 8.5% 8.3% 8.4% 8.1% 7.8% $100,000 to $199,999 9.5% 9.2% 8.9% 8.3% 7.4% $200,000 to $499,999 2.0% 2.2% 2.3% 2.2% 1.7% $500,000 to $999,999 0.3% 0.4% 0.4% 0.4% 0.3% $1,000,000 and over 0.2% 0.2% 0.3% 0.2% 0.2% TOTAL FILERS 100% 100% 100.0% 100.0% 100.0% Characteristics of filers by FAGI bracket are shown in the next table. The highest percentage of 65 and over persons occurs in the $5,000,000 and over FAGI bracket. The highest percentage of blind persons occur in the negative income to $9,999 bracket. The highest percentage of dependents occurs in the $20,000 to $29,999 FAGI bracket. 2 Characteristics of Filers By: ( % of which are ) Federal Adj. Gross Income # of returns # of people Over 65 Blind Dependents Negative Income to $9,999 360,935 547,171 13.0% 0.21% 24.7% $10,000 to $19,999 392,777 767,269 11.5% 0.20% 39.3% $20,000 to $29,999 344,719 744,625 8.7% 0.16% 42.1% $30,000 to $49,999 471,755 1,017,124 8.6% 0.16% 38.0% $50,000 to $74,999 333,945 789,525 10.1% 0.15% 33.7% $75,000 to $99,999 202,770 529,979 10.1% 0.12% 32.7% $100,000 to $199,999 226,199 624,700 8.7% 0.09% 33.2% $200,000 to $499,999 48,655 139,386 9.0% 0.07% 35.1% $500,000 to $999,999 7,547 22,008 9.2% 0.06% 36.9% $1,000,000 to $4,999,999 3,359 9,290 12.2% 0.05% 34.4% $5,000,000 and over 329 883 13.7% 0.00% 34.7% TOTAL FILERS 2,392,991 5,191,960 9.9% 0.16% 35.5% RESIDENT FILERS BY MARITAL STATUS Tables 2, 3, 4 and 5 contain data on resident filers separated by filing status. Table 2 is married filing joint, Table 3 unmarried head of household, Table 4 married filing separate and single filers are summarized in Table 5. Married filing joint filers represent 39.9% of all returns, with 64.2% of the total FAGI. Single filers constitute 42.5% of the total returns filed, with 25.4% of the total FAGI. The remaining 17.6% of the returns and 10.4% of the FAGI is shared between the Unmarried Head of Household and Married Filing Separate filing statuses. For all FAGI brackets through $29,999, the majority of returns filed are with a filing status of Single. Married Filing Joint filers make up the majority of returns in the brackets over $49,999 with the exception for the $5,000,000 and up bracket. The following table compares the percent of total filers by bracket for each filing status and the statewide totals. The highest percentage of Married Filing Joint filers falls in the $100,000 to $100,999 FAGI bracket, while the highest percentage of Single filers falls in the Negative to $9,999 FAGI bracket. The bolded italicized numbers on the table mark the FAGI bracket where the largest percentage of filers for the state or for the filing status occur. The bolded underlined percentages designate the bracket where the median falls for the column. In other words, for Single filers, the mid point FAGI range is $20,000 to $29,999. Half of the filers have FAGI below this point and half the filers have an FAGI above this point. For Married Filing Joint filers, the $50,000 to $74,999 bracket contains the median. Percent of Total Filers By: Federal Adj. Gross Income Arizona Married Filing Joint Unmarried Head of Household Married Filling Separate Single Negative Income to $9,999 15.1% 5.4% 11.6% 14.7% 25.6% $10,000 to $19,999 16.4% 7.7% 27.4% 14.8% 20.4% $20,000 to $29,999 14.4% 9.0% 24.3% 16.8% 15.6% $30,000 to $49,999 19.7% 16.6% 23.3% 28.0% 21.0% $50,000 to $74,999 14.0% 19.9% 8.5% 14.2% 10.5% $75,000 to $99,999 8.5% 16.1% 2.7% 5.6% 3.6% $100,000 to $199,999 9.5% 20.0% 1.8% 4.3% 2.6% $200,000 to $499,999 2.0% 4.4% 0.3% 1.2% 0.5% $500,000 to $999,999 0.3% 0.7% 0.1% 0.3% 0.1% $1,000,000 to $4,999,999 0.1% 0.3% 0.0% 0.2% 0.0% $5,000,000 and over 0.01% 0.03% 0.00% 0.03% 0.01% 3 Comparisons for each filing status between 2008 and 2007 are presented below. MARRIED FILING JOINT 2008 2007 % chg # of returns 955,024 959,577 (0.5%) # of people represented 2,966,285 2,981,598 (0.5%) # of people over 65 346,366 341,230 1.2% # of blind persons 4,291 4,779 (10.2%) # of dependents 1,056,237 1,062,444 (0.6%) Total FAGI (millions) $82,294.0 $89,203.0 (7.7%) Average FAGI $86,170 $92,961 (7.3%) Total Taxable Income (millions) $53,677.2 $59,128.1 (9.2%) Average Taxable Income $68,025 $73,859 (7.9%) Total Tax Liability (millions) $1,803.7 $2,041.7 (11.6%) Average Tax Liability $2,286 $2,551 (10.4%) Average Tax Liability Per Return $1,889 $2,128 (11.2%) UNMARRIED HEAD OF HOUSEHOLD 2008 2007 % chg # of returns 393,848 391,970 0.5% # of people represented 1,084,422 1,073,942 1.0% # of people over 65 7,868 7,387 6.5% # of blind persons 306 369 (17.1%) # of dependents 690,574 681,972 1.3% Total FAGI (millions) $12,224.9 $12,618.2 (3.1%) Average FAGI $31,040 $32,192 (3.6%) Total Taxable Income (millions) $5,275.3 $5,650.3 (6.6%) Average Taxable Income $20,779 $22,212 (6.5%) Total Tax Liability (millions) $153.2 $171.2 (10.5%) Average Tax Liability $604 $674 (10.4%) Average Tax Liability Per Return $389 $437 (11.0%) MARRIED FILING SEPARATE 2008 2007 % chg # of returns 26,194 26,122 0.3% # of people represented 35,700 35,304 1.1% # of people over 65 3,118 2,965 5.2% # of blind persons 47 46 2.2% # of dependents 9,506 9,182 3.5% Total FAGI (millions) $1,157.3 $1,397.9 (17.2%) Average FAGI $44,183 $53,513 (17.4%) Total Taxable Income (millions) $964.7 $1,071.6 (10.0%) Average Taxable Income $45,408 $50,380 (9.9%) Total Tax Liability (millions) $34.8 $39.6 (12.2%) Average Tax Liability $1,638 $1,861 (12.0%) Average Tax Liability Per Return $1,327 $1,514 (12.3%) 4 SINGLE 2008 2007 % chg # of returns 1,017,924 1,040,901 (2.2%) # of people represented 1,105,553 1,115,246 (0.9%) # of people over 65 157,199 161,122 (2.4%) # of blind persons 3,388 3,620 (6.4%) # of dependents 87,629 74,345 17.9% Total FAGI (millions) $32,550.6 $33,956.1 (4.1%) Average FAGI $31,977 $32,622 (2.0%) Total Taxable Income (millions) $21,716.1 $22,745.4 (4.5%) Average Taxable Income $27,619 $28,394 (2.7%) Total Tax Liability (millions) $697.0 $738.0 (5.6%) Average Tax Liability $887 $922 (3.8%) Average Tax Liability Per Return $685 $709 (3.4%) Comparative statistics for the filing statuses are presented below:  Greatest change in returns filed: Unmarried head of household at 0.6%.  Least change in returns filed: Single at (2.2%).  Most age 65 and over filers as a % of total people represented on returns: Single at 14.2%.  Fewest age 65 and over filers as a % of total people represented on returns: Unmarried Head of Household at 0.7%.  Most blind filers as a % of total people represented on returns: Single at 0.3%.  Fewest blind filers as a % of total people represented on returns: Unmarried head of household at 0.03%.  Highest average FAGI: Married filing joint at $86,170.  Lowest average FAGI: Unmarried Head of Household at $31,040.  Highest per capita FAGI: Married Filing Separate at $32,419.  Lowest per capita FAGI: Unmarried Head of Household at $11,273. 5 6 RESIDENT TABLES 7 8 TABLE 1 ARIZONA RESIDENTS FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 360,935 457,679 71,230 1,176 135,048 ($2,177,035,590) ($2,840,499,502) $1,270,938,929 $121,154,383 $3,210,997 # of returns 57,026 1,066 79,078 360,935 240,053 50,590 70,112 69,657 average per return 1.2 1.1 1.7 ($6,032) ($11,833) $25,122 $1,728 $46 $10,000 to $19,999 392,777 573,942 87,948 1,558 301,410 $5,900,948,849 $3,755,672,156 $1,819,979,468 $1,433,930,217 $37,357,896 # of returns 67,625 1,368 158,535 392,777 313,900 61,430 228,759 228,398 average per return 1.3 1.1 1.9 $15,024 $11,965 $29,627 $6,268 $164 $20,000 to $29,999 344,719 526,596 64,423 1,218 313,643 $8,551,142,926 $5,931,793,981 $1,380,806,572 $3,406,336,627 $91,054,390 # of returns 46,877 1,074 152,236 344,719 282,863 79,765 302,102 301,982 average per return 1.4 1.1 2.1 $24,806 $20,971 $17,311 $11,275 $302 $30,000 to $49,999 471,755 722,230 87,082 1,631 386,742 $18,393,232,558 $14,127,538,118 $5,320,343,506 $9,684,479,054 $267,229,949 # of returns 62,699 1,447 185,416 471,755 406,679 204,130 443,215 443,154 average per return 1.4 1.1 2.1 $38,989 $34,739 $26,064 $21,851 $603 $50,000 to $74,999 333,945 557,122 79,769 1,221 265,771 $20,528,572,801 $18,044,342,306 $4,892,574,200 $11,706,847,055 $333,311,195 # of returns 56,971 1,162 133,861 333,945 323,607 234,055 323,324 323,310 average per return 1.4 1.1 2.0 $61,473 $55,760 $20,904 $36,208 $1,031 $75,000 to $99,999 202,770 367,021 53,781 651 173,566 $17,519,450,937 $16,076,848,317 $4,233,691,614 $10,743,506,061 $316,091,909 # of returns 35,691 626 89,325 202,770 202,339 172,842 199,266 199,264 average per return 1.5 1.0 1.9 $86,401 $79,455 $24,495 $53,915 $1,586 $100,000 to $199,999 226,199 424,697 54,538 550 207,165 $29,886,027,261 $28,362,528,069 $6,907,276,612 $20,328,197,521 $645,245,243 # of returns 35,947 546 107,746 226,199 226,029 214,009 224,218 224,218 average per return 1.5 1.0 1.9 $132,123 $125,482 $32,276 $90,663 $2,878 $200,000 to $499,999 48,655 91,709 12,489 96 48,965 $13,760,971,351 $13,493,770,513 $2,757,921,850 $10,534,400,876 $395,705,171 # of returns 8,227 96 24,470 48,655 48,649 48,072 48,349 48,348 average per return 1.5 1.0 2.0 $282,827 $277,370 $57,371 $217,882 $8,185 $500,000 to $999,999 7,547 14,089 2,034 14 8,131 $5,070,044,196 $5,070,437,700 $854,269,904 $4,210,897,223 $176,758,653 # of returns 1,359 14 3,832 7,547 7,546 7,482 7,477 7,477 average per return 1.5 1.0 2.1 $671,796 $671,937 $114,177 $563,180 $23,640 $1,000,000 to $4,999,999 3,359 6,187 1,136 5 3,199 $6,052,324,585 $6,094,033,274 $894,232,563 $5,212,295,786 $230,297,911 # of returns 760 5 1,511 3,359 3,359 3,349 3,325 3,324 average per return 1.5 1.0 2.1 $1,801,823 $1,814,240 $267,015 $1,567,608 $69,283 $5,000,000 and over 329 590 121 0 306 $4,741,110,830 $4,811,904,410 $575,025,378 $4,251,246,936 $192,397,757 # of returns 82 0 141 329 329 327 326 326 average per return 1.5 #DIV/0! 2.2 $14,410,671 $14,625,849 $1,758,487 $13,040,635 $590,177 GRAND TOTAL 2,392,990 3,741,862 514,551 8,120 1,843,946 $128,226,790,705 $112,928,369,342 $30,907,060,596 $81,633,291,739 $2,688,661,071 # of returns 373,264 7,404 936,151 2,392,990 2,055,353 1,076,051 1,850,473 1,849,458 average per return 1.4 1.1 2.0 $53,584 $54,944 $28,723 $44,115 $1,454 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 9 TABLE 2 ARIZONA RESIDENTS - MARRIED FILING JOINT FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 51,188 102,376 33,670 370 39,097 ($2,424,170,422) ($2,384,078,415) $775,577,928 $6,354,848 $216,436 # of returns 19,615 365 19,021 51,188 42,594 20,694 163 162 average per return 1.7 1.0 2.1 ($47,358) ($55,972) $37,478 $38,987 $1,336 $10,000 to $19,999 73,082 146,164 46,660 663 77,275 $1,128,177,928 $775,483,562 $391,347,987 $35,058,148 $910,871 # of returns 26,535 555 35,320 73,082 69,232 19,117 13,571 13,484 average per return 1.8 1.2 2.2 $15,437 $11,201 $20,471 $2,583 $68 $20,000 to $29,999 86,263 172,526 41,344 576 112,379 $2,151,498,873 $1,625,418,341 $633,344,069 $366,568,302 $9,508,479 # of returns 23,914 557 48,243 86,263 82,360 28,672 61,284 61,229 average per return 1.7 1.0 2.3 $24,941 $19,736 $22,089 $5,981 $155 $30,000 to $49,999 158,627 317,254 58,655 834 206,756 $6,310,322,347 $5,054,594,031 $3,373,623,614 $2,294,024,472 $60,204,727 # of returns 34,423 814 87,377 158,627 151,485 78,447 140,149 140,109 average per return 1.7 1.0 2.4 $39,781 $33,367 $43,005 $16,368 $430 $50,000 to $74,999 189,809 379,618 58,069 806 210,233 $11,846,925,574 $10,218,141,186 $3,036,383,666 $6,013,438,211 $163,616,715 # of returns 35,354 759 98,405 189,809 185,523 133,537 182,354 182,345 average per return 1.6 1.1 2.1 $62,415 $55,077 $22,738 $32,977 $897 $75,000 to $99,999 153,643 307,286 45,931 509 156,894 $13,321,922,849 $12,087,369,895 $3,285,171,907 $7,847,370,758 $222,793,125 # of returns 27,846 501 77,999 153,643 153,343 130,607 150,939 150,937 average per return 1.6 1.0 2.0 $86,707 $78,826 $25,153 $51,990 $1,476 $100,000 to $199,999 191,336 382,672 48,245 442 195,715 $25,377,374,023 $24,001,989,282 $5,893,216,177 $17,056,204,830 $529,579,336 # of returns 29,662 438 99,861 191,336 191,197 181,095 189,831 189,831 average per return 1.6 1.0 2.0 $132,633 $125,535 $32,542 $89,849 $2,790 $200,000 to $499,999 41,766 83,532 10,952 75 46,837 $11,781,520,297 $11,536,195,550 $2,352,361,806 $8,988,025,829 $333,409,775 # of returns 6,732 75 23,000 41,766 41,762 41,336 41,551 41,550 average per return 1.6 1.0 2.0 $282,084 $276,237 $56,908 $216,313 $8,024 $500,000 to $999,999 6,330 12,660 1,764 11 7,775 $4,244,478,088 $4,244,975,209 $709,947,273 $3,524,563,674 $147,048,500 # of returns 1,089 11 3,588 6,330 6,329 6,295 6,277 6,277 average per return 1.6 1.0 2.2 $670,534 $670,718 $112,780 $561,504 $23,427 $1,000,000 to $4,999,999 2,732 5,464 973 5 2,997 $4,885,558,112 $4,922,949,818 $698,538,859 $4,231,820,069 $186,514,295 # of returns 597 5 1,386 2,732 2,732 2,725 2,711 2,711 average per return 1.6 1.0 2.2 $1,788,272 $1,801,958 $256,345 $1,560,981 $68,799 $5,000,000 and over 248 496 103 0 279 $3,670,385,089 $3,739,867,198 $425,133,616 $3,313,791,719 $149,932,878 # of returns 64 0 124 248 248 248 247 247 average per return 1.6 #DIV/0! 2.3 $14,799,940 $15,080,110 $1,714,248 $13,416,161 $607,016 GRAND TOTAL 955,024 1,910,048 346,366 4,291 1,056,237 $82,293,992,757 $75,822,905,657 $21,574,646,901 $53,677,220,860 $1,803,735,137 # of returns 205,831 4,080 494,324 955,024 926,805 642,773 789,077 788,882 average per return 1.7 1.1 2.1 $86,170 $81,811 $33,565 $68,025 $2,286 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 10 TABLE 3 ARIZONA RESIDENTS - UNMARRIED HEAD OF HOUSEHOLD FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 45,556 91,112 1,173 54 72,614 $103,327,264 ($40,821,891) $66,786,953 $636,321 $22,990 # of returns 1,172 54 44,131 45,556 39,584 2,755 28 28 average per return 1.0 1.0 1.6 $2,268 ($1,031) $24,242 $22,726 $821 $10,000 to $19,999 108,083 216,166 2,175 106 195,742 $1,644,051,055 $1,152,386,390 $84,730,389 $54,971,482 $1,424,122 # of returns 2,144 82 105,892 108,083 106,682 4,802 28,341 28,175 average per return 1.0 1.3 1.8 $15,211 $10,802 $17,645 $1,940 $51 $20,000 to $29,999 95,614 191,228 1,355 55 182,660 $2,360,537,814 $1,865,756,280 $188,297,503 $604,013,720 $15,644,146 # of returns 1,352 55 93,044 95,614 94,271 10,387 86,550 86,498 average per return 1.0 1.0 2.0 $24,688 $19,791 $18,128 $6,979 $181 $30,000 to $49,999 91,848 183,696 1,566 53 163,618 $3,491,812,481 $3,000,898,220 $501,926,734 $1,597,207,297 $41,881,480 # of returns 1,462 53 87,539 91,848 90,769 28,254 87,533 87,523 average per return 1.1 1.0 1.9 $38,017 $33,061 $17,765 $18,247 $479 $50,000 to $74,999 33,368 66,736 954 19 49,413 $2,000,864,922 $1,823,140,046 $428,666,045 $1,155,621,988 $31,501,527 # of returns 949 19 30,971 33,368 33,082 20,507 32,364 32,363 average per return 1.0 1.0 1.6 $59,964 $55,110 $20,903 $35,707 $973 $75,000 to $99,999 10,608 21,216 332 9 14,626 $905,624,858 $849,450,973 $213,692,001 $576,261,868 $16,428,924 # of returns 332 9 9,770 10,608 10,545 8,491 10,397 10,397 average per return 1.0 1.0 1.5 $85,372 $80,555 $25,167 $55,426 $1,580 $100,000 to $199,999 7,162 14,324 228 9 9,741 $922,895,686 $886,941,764 $217,672,099 $637,592,043 $19,774,922 # of returns 223 9 6,599 7,162 7,149 6,499 7,069 7,069 average per return 1.0 1.0 1.5 $128,860 $124,065 $33,493 $90,196 $2,797 $200,000 to $499,999 1,288 2,576 76 0 1,720 $364,111,513 $360,013,565 $74,880,460 $280,029,204 $10,417,361 # of returns 35 0 1,166 1,288 1,288 1,257 1,279 1,279 average per return 2.2 #DIV/0! 1.5 $282,695 $279,514 $59,571 $218,944 $8,145 $500,000 to $999,999 212 424 5 1 272 $143,723,042 $144,715,920 $26,433,483 $120,302,891 $5,033,280 # of returns 5 1 191 212 212 210 209 209 average per return 1.0 1.0 1.4 $677,939 $682,622 $125,874 $575,612 $24,083 $1,000,000 to $4,999,999 96 192 4 0 145 $177,146,294 $179,572,147 $34,421,476 $149,791,405 $6,608,307 # of returns 4 0 88 96 96 96 93 93 average per return 1.0 #DIV/0! 1.6 $1,845,274 $1,870,543 $358,557 $1,610,660 $71,057 $5,000,000 and over 13 26 0 0 23 $110,760,664 $110,865,853 $11,936,421 $98,874,832 $4,461,905 # of returns 0 0 13 13 13 13 13 13 average per return #DIV/0! #DIV/0! 1.8 $8,520,051 $8,528,143 $918,186 $7,605,756 $343,223 GRAND TOTAL 393,848 787,696 7,868 306 690,574 $12,224,855,593 $10,332,919,267 $1,849,443,564 $5,275,303,051 $153,198,964 # of returns 7,678 282 379,404 393,848 383,691 83,271 253,876 253,647 average per return 1.0 1.1 1.8 $31,040 $26,930 $22,210 $20,779 $604 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 11 TABLE 4 ARIZONA RESIDENTS - MARRIED FILING SEPARATELY FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 3,852 3,852 502 13 809 ($244,451,624) ($243,866,727) $21,596,560 $1,865,388 $49,462 # of returns 496 13 535 3,852 3,451 1,102 821 813 average per return 1.0 1.0 1.5 ($63,461) ($70,666) $19,598 $2,272 $61 $10,000 to $19,999 3,866 3,866 461 12 1,209 $58,757,257 $49,893,509 $12,400,540 $22,022,066 $575,985 # of returns 461 12 763 3,866 3,767 1,016 3,042 3,039 average per return 1.0 1.0 1.6 $15,198 $13,245 $12,205 $7,239 $190 $20,000 to $29,999 4,397 4,397 404 4 1,684 $110,331,024 $97,559,901 $21,527,590 $58,028,106 $1,568,376 # of returns 400 4 1,064 4,397 4,309 1,549 3,914 3,914 average per return 1.0 1.0 1.6 $25,092 $22,641 $13,898 $14,826 $401 $30,000 to $49,999 7,343 7,343 647 9 3,295 $286,692,887 $261,839,784 $61,782,165 $173,293,773 $4,925,353 # of returns 644 9 2,044 7,343 7,261 3,858 6,922 6,920 average per return 1.0 1.0 1.6 $39,043 $36,061 $16,014 $25,035 $712 $50,000 to $74,999 3,708 3,708 525 4 1,517 $224,410,308 $208,192,931 $53,853,941 $143,196,993 $4,346,023 # of returns 520 4 982 3,708 3,689 2,762 3,599 3,599 average per return 1.0 1.0 1.5 $60,521 $56,436 $19,498 $39,788 $1,208 $75,000 to $99,999 1,455 1,455 231 2 472 $124,759,274 $117,671,054 $30,655,576 $83,430,839 $2,754,636 # of returns 227 2 313 1,455 1,447 1,260 1,418 1,418 average per return 1.0 1.0 1.5 $85,745 $81,321 $24,330 $58,837 $1,943 $100,000 to $199,999 1,114 1,114 232 1 352 $145,500,187 $138,242,449 $35,641,040 $101,055,781 $3,669,001 # of returns 230 1 239 1,114 1,111 1,053 1,082 1,082 average per return 1.0 1.0 1.5 $130,611 $124,431 $33,847 $93,397 $3,391 $200,000 to $499,999 315 315 83 2 105 $93,869,430 $92,820,399 $21,017,124 $71,147,441 $2,920,716 # of returns 83 2 67 315 314 304 307 307 average per return 1.0 1.0 1.6 $297,998 $295,606 $69,135 $231,751 $9,514 $500,000 to $999,999 77 77 21 0 31 $54,272,351 $52,213,411 $9,362,908 $42,764,391 $1,864,408 # of returns 21 0 14 77 77 76 75 75 average per return 1.0 #DIV/0! 2.2 $704,836 $678,096 $123,196 $570,192 $24,859 $1,000,000 and over 67 67 12 0 32 $303,201,084 $300,193,264 $32,617,077 $267,885,894 $12,094,714 # of returns 12 0 19 67 67 67 65 65 average per return 1.0 #DIV/0! 1.7 $4,525,389 $4,480,496 $486,822 $4,121,321 $186,073 GRAND TOTAL 26,194 26,194 3,118 47 9,506 $1,157,342,178 $1,074,759,975 $300,454,521 $964,690,672 $34,768,674 # of returns 3,094 47 6,040 26,194 25,493 13,047 21,245 21,232 average per return 1.0 1.0 1.6 $44,183 $42,159 $23,029 $45,408 $1,638 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 12 TABLE 5 ARIZONA RESIDENTS - SINGLE FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 260,339 260,339 35,885 739 22,528 $388,259,192 ($171,732,469) $406,977,488 $112,297,826 $2,922,109 # of returns 35,743 634 15,391 260,339 154,424 26,039 69,100 68,654 average per return 1.0 1.2 1.5 $1,491 ($1,112) $15,630 $1,625 $43 $10,000 to $19,999 207,746 207,746 38,652 777 27,184 $3,069,962,610 $1,777,908,695 $1,331,500,553 $1,321,878,521 $34,446,918 # of returns 38,485 719 16,560 207,746 134,219 36,495 183,805 183,700 average per return 1.0 1.1 1.6 $14,777 $13,246 $36,484 $7,192 $188 $20,000 to $29,999 158,445 158,445 21,320 583 16,920 $3,928,775,215 $2,343,059,459 $537,637,410 $2,377,726,499 $64,333,389 # of returns 21,211 458 9,885 158,445 101,923 39,157 150,354 150,341 average per return 1.0 1.3 1.7 $24,796 $22,989 $13,730 $15,814 $428 $30,000 to $49,999 213,937 213,937 26,214 647 13,073 $8,304,404,843 $5,810,206,083 $1,383,010,993 $5,619,953,512 $160,218,389 # of returns 26,170 571 8,456 213,937 157,164 93,571 208,611 208,602 average per return 1.0 1.1 1.5 $38,817 $36,969 $14,780 $26,940 $768 $50,000 to $74,999 107,060 107,060 20,221 392 4,608 $6,456,371,997 $5,794,868,143 $1,373,670,548 $4,394,589,863 $133,846,930 # of returns 20,148 380 3,503 107,060 101,313 77,249 105,007 105,003 average per return 1.0 1.0 1.3 $60,306 $57,198 $17,782 $41,850 $1,275 $75,000 to $99,999 37,064 37,064 7,287 131 1,574 $3,167,143,956 $3,022,356,395 $704,172,130 $2,236,442,596 $74,115,224 # of returns 7,286 114 1,243 37,064 37,004 32,484 36,512 36,512 average per return 1.0 1.1 1.3 $85,451 $81,676 $21,678 $61,252 $2,030 $100,000 to $199,999 26,587 26,587 5,833 98 1,357 $3,440,257,365 $3,335,354,574 $760,747,296 $2,533,344,867 $92,221,984 # of returns 5,832 98 1,047 26,587 26,572 25,362 26,236 26,236 average per return 1.0 1.0 1.3 $129,396 $125,521 $29,996 $96,560 $3,515 $200,000 to $499,999 5,286 5,286 1,378 19 303 $1,521,470,112 $1,504,740,999 $309,662,460 $1,195,198,402 $48,957,319 # of returns 1,377 19 237 5,286 5,285 5,175 5,212 5,212 average per return 1.0 1.0 1.3 $287,830 $284,719 $59,838 $229,317 $9,393 $500,000 to $999,999 928 928 244 2 53 $627,570,715 $628,533,160 $108,526,240 $523,266,267 $22,812,465 # of returns 244 2 39 928 928 901 916 916 average per return 1.0 1.0 1.4 $676,262 $677,299 $120,451 $571,251 $24,904 $1,000,000 to $4,999,999 473 473 150 0 26 $874,198,888 $877,786,756 $136,435,647 $741,466,683 $33,182,784 # of returns 150 0 19 473 473 470 465 464 average per return 1.0 #DIV/0! 1.4 $1,848,201 $1,855,786 $290,289 $1,594,552 $71,515 $5,000,000 and over 59 59 15 0 3 $772,185,284 $774,702,648 $130,174,845 $659,912,120 $29,900,785 # of returns 15 0 3 59 59 57 57 57 average per return 1.0 #DIV/0! 1.0 $13,087,886 $13,130,553 $2,283,769 $11,577,406 $524,575 GRAND TOTAL 1,017,924 1,017,924 157,199 3,388 87,629 $32,550,600,177 $25,697,784,443 $7,182,515,610 $21,716,077,156 $696,958,296 # of returns 156,661 2,995 56,383 1,017,924 719,364 336,960 786,275 785,697 average per return 1.0 1.1 1.6 $31,977 $35,723 $21,316 $27,619 $887 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 13 14 SUMMARY BY COUNTY & INCORPORATED CITY/TOWN 15 Information on 2008 individual income taxes by county and incorporated cities/towns within each county is presented in this section. Zip codes that fall in each county and cover each city/town, as published by the United States Post Office, were used to compile this information. The summary page for each county indicates the zip codes included in that county and the zip codes used for each city/town. The table below presents a ranking for average FAGI by county and per capita FAGI by county. Maricopa County had both the highest average FAGI, $57,693, and the highest per capita FAGI, $26,301. Per capita FAGI represents FAGI divided by the number of filers and dependents included on the tax returns. Apache County had the lowest average FAGI, $32,009, and the lowest per capita FAGI, $12,588. County Average Federal Adjusted Gross Income County Per Capita Federal Adjusted Gross Income Maricopa $57,693 Maricopa $26,301 Greenlee $53,913 State $24,697 State $53,584 Pima $24,469 Pima $49,805 Coconino $23,936 Coconino $49,600 Greenlee $23,286 Pinal $44,725 Yavapai $22,000 Yavapai $44,402 Cochise $20,800 Graham $44,145 Gila $20,570 Cochise $44,141 Pinal $19,454 Gila $42,981 Mohave $18,828 Santa Cruz $39,083 Graham $18,423 Navajo $38,700 La Paz $17,859 Mohave $38,605 Navajo $16,250 Yuma $38,255 Santa Cruz $15,721 La Paz $38,167 Yuma $15,555 Apache $32,009 Apache $12,588 The county with the greatest growth in average FAGI was Greenlee at 12.7%. Santa Cruz County experienced decline in average FAGI, at (12.5%). Average tax liability and average tax liability per return filed are ranked by county in the table below. Average tax liability is the average for all returns with a tax liability greater than $0. Average tax liability per return is the average for all returns filed in the county, regardless of whether the amount was $0 or more. Maricopa County had the highest average tax liability, $1,583, and the highest average tax liability per return, $1,259. Apache County had the lowest average tax liability, $812, and had the lowest average tax liability per return, $312. 16 County Average Tax Liability County Average Tax Liability Per Return Maricopa $1,583 Maricopa $1,259 State $1,454 Greenlee $1,163 Greenlee $1,345 State $1,124 Coconino $1,337 Pima $984 Pima $1,259 Coconino $974 Graham $1,100 Graham $837 Cochise $1,097 Cochise $819 Yavapai $1,097 Yavapai $808 Santa Cruz $1,060 Pinal $775 Gila $1,059 Gila $746 La Paz $1,038 Santa Cruz $719 Pinal $982 La Paz $708 Yuma $961 Yuma $673 Navajo $929 Mohave $650 Mohave $895 Navajo $572 Apache $812 Apache $312 Other comparative statistics for the counties are presented below:  Most dependents as a % of total people represented on returns: Apache County at 47.9%  Fewest dependents as a % of total people represented on returns: Yavapai County at 27.1%.  Most age 65 and over filers as a % of total people represented on returns: Yavapai County at 19.1%.  Fewest age 65 and over filers as a % of total people represented on returns: Apache County at 5.7%.  Most blind filers as a % of total people represented on returns: Yavapai County at 0.24%.  Fewest blind filers as a % of total people represented on returns: Apache County at 0.07%.  Highest percent of returns that itemized: Yavapai County at 48.1%.  Lowest percent of returns that itemized: Apache County at 17.3%.  Greatest proportion of returns with $100,000 and greater FAGI: Maricopa County at 13.7%.  Lowest proportion of returns with $100,000 and greater FAGI: Apache County at 3.8%.  Greatest proportion of returns with $20,000 to $49,999 FAGI: Pinal County at 36.5%.  Lowest proportion of returns with $20,000 to $49,999 FAGI: Greenlee County at 27.7%. 17 Average FAGI and per capita FAGI rankings by incorporated cities/towns are presented below with cities/towns in alphabetical order. (See Appendix II for listings in numerical order.) Both the ranking for 2008 and 2007 are presented. Italicized numbers indicate a higher ranking in 2008 than 2007 (a rank closer to 1). For both years Carefree ranked the highest in average FAGI. Scottsdale/Paradise Valley ranked the highest in per capita FAGI. San Luis ranked the lowest for average FAGI and Colorado City ranked the lowest for per capita FAGI. The city with the highest and lowest ranking has been bolded in each table for emphasis. Average tax liability and average tax liability per return for 2008 and 2007 is presented below by city/town, in alphabetical order. (See Appendix II for the numerical ranking.) The average for all returns with a tax liability greater than $0 is the formula for average tax liability; average tax liability per return is the average for all returns filed in the city/town, regardless of whether the amount was $0 or more. Cities/towns which had a higher ranking in 2008 than 2007 (a rank closer to 1) have italicized numbers. For both years Carefree and San Luis (respectively) ranked highest and lowest in average tax liability and average tax liability per return. The city with the highest and lowest ranking has been bolded in each table for emphasis. 18 City/Town Average FAGI 2008 Rank 2007 Rank City/Town Average FAGI 2008 Rank 2007 Rank APACHE JUNCTION $45,569 33 29 MESA $47,815 26 28 AVONDALE $45,162 35 34 MIAMI $40,538 53 61 BENSON $41,139 50 48 NOGALES $33,607 74 79 BISBEE $37,250 67 64 PAGE $45,831 32 36 BUCKEYE $48,216 25 22 PARKER $42,903 45 66 BULLHEAD CITY $35,124 71 68 PATAGONIA $38,424 60 30 CAMP VERDE $37,802 63 56 PAYSON/STAR VALLEY $45,848 31 24 CAREFREE $189,380 1 1 PEORIA $58,290 9 12 CASA GRANDE $43,120 44 33 PHOENIX $50,734 21 18 CAVE CREEK $83,887 3 3 PIMA $47,104 28 49 CHANDLER $63,336 7 7 PINETOP-LAKESIDE $47,779 27 25 CHINO VALLEY $39,987 55 53 PRESCOTT $55,599 11 10 CLARKDALE $45,141 36 31 PRESCOTT VALLEY $38,165 61 60 CLIFTON $46,170 30 50 QUARTZSITE $27,808 83 84 COLORADO CITY $21,863 84 82 QUEEN CREEK (combined) $54,763 12 15 COOLIDGE $36,216 70 63 SAFFORD $43,240 43 46 COTTONWOOD $38,635 59 44 SAHUARITA $55,764 10 16 DEWEY HUMBOLDT $44,536 38 32 SAN LUIS $19,085 85 85 DOUGLAS $28,474 81 83 SCOTTSDALE/ PARADISE VALLEY $103,539 2 2 DUNCAN $43,849 41 57 SEDONA (combined) $52,180 17 8 EAGAR $44,287 39 47 SHOW LOW $42,006 48 38 EL MIRAGE $37,476 66 65 SIERRA VISTA $54,256 14 19 ELOY $31,085 78 80 SNOWFLAKE $40,591 52 41 FLAGSTAFF $53,594 15 14 SOMERTON $28,339 82 81 FLORENCE $43,938 40 37 SPRINGERVILLE $43,378 42 51 FOUNTAIN HILLS $81,478 4 4 ST. JOHNS $41,079 51 52 FREDONIA $32,809 77 78 SUPERIOR $39,344 56 73 GILA BEND $33,378 75 76 SURPRISE/SUN CITY $49,775 22 23 GILBERT $67,378 6 6 TAYLOR $42,530 46 43 GLENDALE $48,584 24 26 TEMPE/GUADALUPE $52,168 18 13 GLOBE $45,066 37 45 THATCHER $51,720 19 20 GOODYEAR $62,050 8 9 TOLLESON $39,084 58 59 HAYDEN $39,247 57 67 TOMBSTONE $32,812 76 74 HOLBROOK $37,745 64 69 TUCSON/S TUCSON/ ORO VALLEY $49,078 23 27 HUACHUCA CITY $41,290 49 62 WELLTON $29,146 80 77 JEROME $36,697 68 55 WICKENBURG $50,884 20 11 KEARNY $45,385 34 42 WILLCOX $29,808 79 75 KINGMAN $40,378 54 40 WILLIAMS $37,521 65 54 LAKE HAVASU CITY $42,506 47 39 WINKELMAN $37,847 62 58 LITCHFIELD PARK $69,576 5 5 WINSLOW $34,523 72 71 MAMMOTH $36,463 69 70 YOUNGTOWN $33,658 73 72 MARANA $54,464 13 17 YUMA $46,256 29 35 MARICOPA $52,693 16 21 19 City/Town Per Capita FAGI 2008 Rank 2007 Rank City/Town Per Capita FAGI 2008 Rank 2007 Rank APACHE JUNCTION $23,115 21 21 MESA $21,871 27 28 AVONDALE $18,332 54 53 MIAMI $18,989 48 56 BENSON $20,490 37 36 NOGALES $13,418 77 79 BISBEE $20,246 39 33 PAGE $20,684 35 40 BUCKEYE $18,785 49 35 PARKER $20,172 41 57 BULLHEAD CITY $17,647 61 55 PATAGONIA $20,538 36 19 CAMP VERDE $18,026 59 49 PAYSON/STAR VALLEY $23,097 22 17 CAREFREE $105,094 1 1 PEORIA $26,943 11 14 CASA GRANDE $18,681 51 43 PHOENIX $22,341 24 24 CAVE CREEK $39,362 4 4 PIMA $18,147 57 63 CHANDLER $29,647 6 8 PINETOP-LAKESIDE $21,753 29 27 CHINO VALLEY $18,621 53 48 PRESCOTT $29,937 5 6 CLARKDALE $23,131 20 23 PRESCOTT VALLEY $17,332 62 58 CLIFTON $20,959 33 44 QUARTZSITE $14,977 71 73 COLORADO CITY $5,109 85 85 QUEEN CREEK (combined) $20,931 34 34 COOLIDGE $14,765 73 70 SAFFORD $18,639 52 52 COTTONWOOD $18,748 50 39 SAHUARITA $22,842 23 29 DEWEY HUMBOLDT $22,179 25 26 SAN LUIS $6,758 84 84 DOUGLAS $11,401 82 82 SCOTTSDALE/ PARADISE VALLEY $55,155 2 2 DUNCAN $19,254 46 59 SEDONA (combined) $29,152 8 5 EAGAR $18,047 58 60 SHOW LOW $19,362 44 37 EL MIRAGE $14,574 74 74 SIERRA VISTA $26,842 12 18 ELOY $12,120 81 81 SNOWFLAKE $15,736 69 62 FLAGSTAFF $26,738 13 13 SOMERTON $10,602 83 83 FLORENCE $19,358 45 42 SPRINGERVILLE $19,198 47 51 FOUNTAIN HILLS $43,206 3 3 ST. JOHNS $16,460 65 64 FREDONIA $14,454 76 76 SUPERIOR $18,025 60 69 GILA BEND $12,190 80 80 SURPRISE/SUN CITY $25,436 15 12 GILBERT $28,504 10 11 TAYLOR $15,882 67 68 GLENDALE $21,643 30 30 TEMPE/GUADALUPE $28,510 9 9 GLOBE $21,417 32 41 THATCHER $21,491 31 31 GOODYEAR $26,471 14 15 TOLLESON $14,834 72 72 HAYDEN $17,200 63 65 TOMBSTONE $18,324 55 54 HOLBROOK $16,681 64 67 TUCSON/S TUCSON/ ORO VALLEY $24,225 19 20 HUACHUCA CITY $20,232 40 50 WELLTON $12,355 79 78 JEROME $25,376 16 16 WICKENBURG $25,325 17 10 KEARNY $20,425 38 47 WILLCOX $12,821 78 77 KINGMAN $19,341 45 38 WILLIAMS $18,208 56 46 LAKE HAVASU CITY $21,825 28 25 WINKELMAN $15,850 68 61 LITCHFIELD PARK $29,221 7 7 WINSLOW $14,573 75 75 MAMMOTH $15,220 70 71 YOUNGTOWN $16,173 66 66 MARANA $24,765 18 22 YUMA $20,023 42 45 MARICOPA $22,044 26 32 20 City/Town Average Tax Liability 2008 Rank 2007 Rank City/Town Average Tax Liability 2008 Rank 2007 Rank APACHE JUNCTION $1,039 41 26 MESA $1,141 28 27 AVONDALE $952 54 51 MIAMI $1,009 47 63 BENSON $937 58 50 NOGALES $1,018 43 66 BISBEE $929 59 49 PAGE $1,075 35 40 BUCKEYE $1,010 46 23 PARKER $1,283 18 59 BULLHEAD CITY $755 74 70 PATAGONIA $1,085 34 17 CAMP VERDE $862 67 58 PAYSON/STAR VALLEY $1,108 32 16 CAREFREE $8,707 1 1 PEORIA $1,372 14 15 CASA GRANDE $984 50 32 PHOENIX $1,382 13 13 CAVE CREEK $2,539 3 3 PIMA $1,170 23 55 CHANDLER $1,670 8 9 PINETOP-LAKESIDE $1,169 24 20 CHINO VALLEY $854 68 60 PRESCOTT $1,495 9 10 CLARKDALE $1,017 44 41 PRESCOTT VALLEY $795 72 72 CLIFTON $1,089 33 46 QUARTZSITE $635 82 81 COLORADO CITY $446 84 83 QUEEN CREEK (combined) $1,157 27 29 COOLIDGE $803 70 68 SAFFORD $1,045 40 39 COTTONWOOD $893 63 42 SAHUARITA $1,232 20 28 DEWEY HUMBOLDT $1,046 39 37 SAN LUIS $286 85 85 DOUGLAS $660 79 80 SCOTTSDALE/ PARADISE VALLEY $3,960 2 2 DUNCAN $1,050 37 52 SEDONA (combined) $1,717 5 5 EAGAR $1,067 36 38 SHOW LOW $991 49 31 EL MIRAGE $695 77 77 SIERRA VISTA $1,311 16 22 ELOY $645 81 78 SNOWFLAKE $895 62 48 FLAGSTAFF $1,411 10 12 SOMERTON $521 83 84 FLORENCE $890 64 54 SPRINGERVILLE $1,124 29 43 FOUNTAIN HILLS $2,451 4 4 ST. JOHNS $992 48 47 FREDONIA $682 78 82 SUPERIOR $938 57 73 GILA BEND $741 75 76 SURPRISE/SUN CITY $1,014 45 36 GILBERT $1,703 7 8 TAYLOR $905 60 57 GLENDALE $1,159 26 25 TEMPE/GUADALUPE $1,401 11 11 GLOBE $1,114 31 44 THATCHER $1,311 17 14 GOODYEAR $1,388 12 18 TOLLESON $807 69 75 HAYDEN $971 51 56 TOMBSTONE $737 76 74 HOLBROOK $895 61 65 TUCSON/S TUCSON/ ORO VALLEY $1,261 19 19 HUACHUCA CITY $940 56 62 WELLTON $947 55 67 JEROME $1,171 22 21 WICKENBURG $1,342 15 7 KEARNY $1,049 38 53 WILLCOX $864 66 64 KINGMAN $968 52 34 WILLIAMS $884 65 45 LAKE HAVASU CITY $1,036 42 33 WINKELMAN $960 53 61 LITCHFIELD PARK $1,844 6 6 WINSLOW $786 73 71 MAMMOTH $799 71 69 YOUNGTOWN $656 80 79 MARANA $1,226 21 24 YUMA $1,164 25 30 MARICOPA $1,126 29 35 21 City/Town AverageTax Liability Per Return 2008 Rank 2007 Rank City/Town AverageTax Liability Per Return 2008 Rank 2007 Rank APACHE JUNCTION $804 37 29 MESA $908 25 25 AVONDALE $769 41 42 MIAMI $751 48 62 BENSON $711 57 48 NOGALES $634 67 74 BISBEE $689 59 51 PAGE $749 49 49 BUCKEYE $816 35 21 PARKER $870 28 67 BULLHEAD CITY $547 74 70 PATAGONIA $767 42 17 CAMP VERDE $593 71 63 PAYSON/STAR VALLEY $794 38 18 CAREFREE $6,422 1 1 PEORIA $1,126 12 13 CASA GRANDE $758 44 31 PHOENIX $1,077 14 14 CAVE CREEK $1,986 3 3 PIMA $901 26 52 CHANDLER $1,393 7 8 PINETOP-LAKESIDE $866 29 26 CHINO VALLEY $638 66 60 PRESCOTT $1,118 13 11 CLARKDALE $765 43 38 PRESCOTT VALLEY $590 72 68 CLIFTON $927 23 39 QUARTZSITE $408 82 81 COLORADO CITY $228 84 84 QUEEN CREEK (combined) $959 22 30 COOLIDGE $596 70 64 SAFFORD $814 36 37 COTTONWOOD $654 63 43 SAHUARITA $1,011 17 24 DEWEY HUMBOLDT $752 47 40 SAN LUIS $148 85 85 DOUGLAS $412 81 82 SCOTTSDALE/ PARADISE VALLEY $3,100 2 2 DUNCAN $834 32 53 SEDONA (combined) $1,216 8 5 EAGAR $788 40 46 SHOW LOW $715 55 35 EL MIRAGE $554 73 75 SIERRA VISTA $1,059 15 20 ELOY $457 80 79 SNOWFLAKE $647 64 55 FLAGSTAFF $1,131 11 12 SOMERTON $358 83 83 FLORENCE $728 53 41 SPRINGERVILLE $846 31 45 FOUNTAIN HILLS $1,910 4 4 ST. JOHNS $714 56 56 FREDONIA $499 77 80 SUPERIOR $699 58 73 GILA BEND $536 76 76 SURPRISE/SUN CITY $790 39 32 GILBERT $1,418 6 7 TAYLOR $672 60 58 GLENDALE $919 24 23 TEMPE/GUADALUPE $1,148 10 10 GLOBE $852 30 47 THATCHER $1,025 16 16 GOODYEAR $1,157 9 15 TOLLESON $643 65 69 HAYDEN $754 45 57 TOMBSTONE $536 75 71 HOLBROOK $660 61 66 TUCSON/S TUCSON/ ORO VALLEY $984 20 19 HUACHUCA CITY $732 53 59 WELLTON $742 50 61 JEROME $832 33 27 WICKENBURG $987 19 9 KEARNY $831 34 44 WILLCOX $610 68 65 KINGMAN $723 54 34 WILLIAMS $657 62 50 LAKE HAVASU CITY $753 46 36 WINKELMAN $738 51 54 LITCHFIELD PARK $1,506 5 6 WINSLOW $494 78 77 MAMMOTH $598 69 72 YOUNGTOWN $489 79 78 MARANA $991 18 22 YUMA $887 27 33 MARICOPA $963 21 28 22 Comparative statistics for the cities/towns are presented below:  Greatest growth in average FAGI: Average Federal Adjusted Gross Income grew 15.4% in Parker.  Smallest growth in average FAGI: Average Federal Adjusted Gross Income declined by 21.0% in Scottsdale.  Most dependents as a % of total people represented on returns: Colorado City at 67.5%.  Fewest dependents as a % of total people represented on returns: Jerome at 12.9%.  Most blind exemptions as a % of total people represented on returns: Quartzsite at 0.5%.  Most age 65 and over filers as a % of total people represented on returns: Quartzsite at 35.0%.  Fewest age 65 and over filers as a % of total people represented on returns: Colorado City at 1.0%.  Highest percent of returns that itemized: Carefree at 75.2%. The tables for each county, starting with Table 6, are accompanied by a summary sheet providing various statistics for each county. Tables for each incorporated city/town follow the county tables. 23 24 APACHE COUNTY The 2008 individual income tax abstract for Apache County includes the following zip codes: 85920 85936 86514 - 86515 86544 – 86545 85924 - 85925 85938 86520 86547 85927 85940 86535 86549 85930 86502 – 86508 86538 86556 85932 86510 - 86512 86540 There are three incorporated cities within Apache County: Eagar (zip code 85925), ST. Johns (zip code 85936) and Springerville (zip code 85938). The table below presents some descriptive figures for Apache County for 2008 and 2007. Apache County 2008 2007 % chg # of returns 19,409 19,637 (1.2%) # of people represented 49,352 49,283 0.1% # of people over 65 2,810 3,145 (10.7%) # of blind persons 34 42 (19.0%) # of dependents 23,622 23,251 1.6% Total FAGI (millions) $621.3 $596.6 4.1% Average FAGI $32,009 $30,380 5.4% Total Taxable Income (millions) $204.7 $199.3 2.8% Average Taxable Income $27,395 $26,950 1.7% Total Tax Liability (millions) $6.1 $5.9 2.1% Average Tax Liability $812 $803 1.1% Average Tax Liability Per Return $312 $302 3.3% One final statistic that may be considered is per capita FAGI, calculated by dividing total FAGI by the number of people represented on the tax returns from this county. The 2008 per capita figure is $12,588. This is a 4.0% increase over the 2007 per capita figure, $12,105. The three incorporated cities/towns in this county account for 20.0% of the returns and 27.2% of the total FAGI. The per capita FAGI within incorporated areas in this county is $17,794. This is a 3.1% increase over the 2007 incorporated area per capita FAGI of $17,265. 25 TABLE 6 APACHE COUNTY FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BBRRAACCKKEETT RREETTUURRNNSS PPEERRSSOONNAALL AAGGEE 6655 BBLLIINNDD DDEEPPEENNDD. GGRROOSSSS IINNCC. GGRROOSSSS IINNCC. DDEEDDUUCCTTIIOONNSS IINNCCOOMMEE LLIIAABBIILLIITTYY NNegattiive tto $$99,999999 44,557755 66,007711 667744 66 33,229944 $$1155,661100,117700 (($$11,669911,221155)) $$22,448800,335522 $$559977,336699 $$1155,445533 # of returns 542 6 1,899 4,575 3,074 130 428 423 average per return 1.2 1.0 1.7 $3,412 ($550) $19,080 $1,396 $37 $10,000 to $19,999 4,320 7,082 610 10 5,368 $63,997,850 $22,150,208 $2,699,692 $6,362,873 $165,664 # of returns 458 10 2,775 4,320 3,239 197 1,181 1,180 average per return 1.3 1.0 1.9 $14,814 $6,839 $13,704 $5,388 $140 $20,000 to $29,999 3,040 5,277 381 6 4,377 $74,781,948 $21,374,137 $4,135,082 $12,729,834 $338,307 # of returns 273 6 2,094 3,040 2,199 285 1,282 1,282 average per return 1.4 1.0 2.1 $24,599 $9,720 $14,509 $9,930 $264 $30,000 to $49,999 3,596 6,224 463 9 5,174 $140,147,238 $58,650,357 $14,240,291 $38,887,885 $1,063,604 # of returns 339 9 2,294 3,596 2,742 735 1,901 1,901 average per return 1.4 1.0 2.3 $38,973 $21,390 $19,375 $20,457 $559 $50,000 to $74,999 2,048 3,703 314 3 2,940 $125,237,195 $69,508,965 $18,747,307 $45,788,489 $1,287,459 # of returns 228 3 1,239 2,048 1,727 841 1,328 1,328 average per return 1.4 1.0 2.4 $61,151 $40,248 $22,292 $34,479 $969 $75,000 to $99,999 1,090 2,046 193 0 1,594 $93,478,454 $57,081,537 $14,298,194 $39,990,018 $1,169,706 # of returns 135 0 659 1,090 976 617 757 757 average per return 1.4 #DIV/0! 2.4 $85,760 $58,485 $23,174 $52,827 $1,545 $100,000 to $199,999 664 1,268 144 0 799 $82,865,534 $58,414,092 $13,487,048 $43,164,637 $1,356,219 # of returns 97 0 362 664 626 488 530 530 average per return 1.5 #DIV/0! 2.2 $124,797 $93,313 $27,637 $81,443 $2,559 $200,000 and over 76 142 31 0 76 $25,148,627 $20,196,458 $2,824,281 $17,226,886 $665,780 # of returns 22 0 33 76 74 62 67 67 average per return 1.4 #DIV/0! 2.3 $330,903 $272,925 $45,553 $257,118 $9,937 GRAND TOTAL 19,409 31,813 2,810 34 23,622 $621,267,016 $305,684,539 $72,912,247 $204,747,991 $6,062,192 # of returns 2,094 34 11,355 19,409 14,657 3,355 7,474 7,468 average per return 1.3 1.0 2.1 $32,009 $20,856 $21,732 $27,395 $812 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 26 TABLE 7 Eagar FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BBRRAACCKKEETT RREETTUURRNNSS PPEERRSSOONNAALL AAGGEE 6655 BBLLIINNDD DDEEPPEENNDD. GGRROOSSSS IINNCC. GGRROOSSSS IINNCC. DDEEDDUUCCTTIIOONNSS IINNCCOOMMEE LLIIAABBIILLIITTYY Negative to $9,999 252 342 61 0 119 ($635,790) ($1,113,091) $439,862 $58,716 $1,521 # of returns 41 0 60 252 171 29 39 38 average per return 1.5 #DIV/0! 2.0 ($2,523) ($6,509) $15,168 $1,506 $40 $10,000 to $19,999 236 369 57 1 201 $3,548,257 $2,425,901 $454,953 $775,045 $20,202 # of returns 40 1 103 236 202 33 123 123 average per return 1.4 1.0 2.0 $15,035 $12,009 $13,786 $6,301 $164 $20,000 to $29,999 138 221 28 0 118 $3,430,787 $2,501,908 $617,636 $1,266,381 $33,724 # of returns 23 0 59 138 117 41 125 125 average per return 1.2 #DIV/0! 2.0 $24,861 $21,384 $15,064 $10,131 $270 $30,000 to $49,999 248 423 67 2 232 $9,713,774 $8,086,302 $1,787,586 $4,648,408 $126,109 # of returns 46 2 108 248 236 112 240 240 average per return 1.5 1.0 2.1 $39,168 $34,264 $15,961 $19,368 $525 $50,000 to $74,999 217 389 38 0 253 $13,505,450 $11,936,713 $2,918,875 $7,909,710 $222,823 # of returns 28 0 108 217 210 149 209 209 average per return 1.4 #DIV/0! 2.3 $62,237 $56,841 $19,590 $37,846 $1,066 $75,000 to $99,999 153 291 44 0 166 $13,174,737 $12,059,866 $2,771,643 $8,349,937 $243,250 # of returns 29 0 67 153 153 125 151 151 average per return 1.5 #DIV/0! 2.5 $86,109 $78,823 $22,173 $55,298 $1,611 $100,000 to $199,999 112 219 5 0 137 $13,741,296 $13,253,658 $2,789,826 $9,798,016 $303,233 # of returns 4 0 64 112 112 103 111 111 average per return 1.3 #DIV/0! 2.1 $122,690 $118,336 $27,086 $88,270 $2,732 $200,000 and over 14 27 5 0 19 $4,194,991 $4,205,854 $769,307 $3,365,147 $128,317 # of returns 4 0 8 14 14 14 14 14 average per return 1.3 #DIV/0! 2.4 $299,642 $300,418 $54,951 $240,368 $9,166 GRAND TOTAL 1,370 2,281 305 3 1,245 $60,673,502 $53,357,111 $12,549,688 $36,171,360 $1,079,179 # of returns 215 3 577 1,370 1,215 606 1,012 1,011 average per return 1.4 1.0 2.2 $44,287 $43,915 $20,709 $35,742 $1,067 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 27 TABLE 8 St. Johns FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 239 332 69 0 108 ($247,523) ($712,816) $351,783 $53,123 $1,372 # of returns 50 0 64 239 201 20 34 34 average per return 1.4 #DIV/0! 1.7 ($1,036) ($3,546) $17,589 $1,562 $40 $10,000 to $19,999 234 351 86 2 150 $3,395,329 $2,440,850 $549,939 $797,378 $20,790 # of returns 58 2 82 234 206 41 127 127 average per return 1.5 1.0 1.8 $14,510 $11,849 $13,413 $6,279 $164 $20,000 to $29,999 150 246 40 1 153 $3,734,345 $2,945,249 $635,701 $1,357,396 $36,179 # of returns 28 1 72 150 139 45 126 126 average per return 1.4 1.0 2.1 $24,896 $21,189 $14,127 $10,773 $287 $30,000 to $49,999 237 398 60 0 227 $9,181,164 $7,506,013 $1,522,095 $4,483,539 $122,140 # of returns 44 0 114 237 223 101 222 222 average per return 1.4 #DIV/0! 2.0 $38,739 $33,659 $15,070 $20,196 $550 $50,000 to $74,999 179 338 37 0 253 $11,006,610 $9,691,945 $2,170,632 $6,368,363 $177,081 # of returns 26 0 99 179 175 116 176 176 average per return 1.4 #DIV/0! 2.6 $61,489 $55,383 $18,712 $36,184 $1,006 $75,000 to $99,999 141 275 15 0 213 $12,184,295 $11,346,959 $2,397,865 $7,964,068 $229,931 # of returns 10 0 81 141 141 113 141 141 average per return 1.5 #DIV/0! 2.6 $86,413 $80,475 $21,220 $56,483 $1,631 $100,000 to $199,999 73 144 21 0 96 $9,441,561 $8,863,452 $1,746,145 $6,672,455 $209,215 # of returns 13 0 43 73 73 67 73 73 average per return 1.6 #DIV/0! 2.2 $129,336 $121,417 $26,062 $91,403 $2,866 $200,000 and over 10 19 3 0 13 $3,187,344 $3,090,976 $323,032 $2,712,702 $104,854 # of returns 2 0 3 10 10 9 10 10 average per return 1.5 #DIV/0! 4.3 $318,734 $309,098 $35,892 $271,270 $10,485 GRAND TOTAL 1,263 2,103 331 3 1,213 $51,883,125 $45,172,628 $9,697,192 $30,409,024 $901,562 # of returns 231 3 558 1,263 1,168 512 909 909 average per return 1.4 1.0 2.2 $41,079 $38,675 $18,940 $33,453 $992 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 28 TABLE 9 Springerville FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BBRRAACCKKEETT RREETTUURRNNSS PPEERRSSOONNAALL AAGGEE 6655 BBLLIINNDD DDEEPPEENNDD. GGRROOSSSS IINNCC. GGRROOSSSS IINNCC. DDEEDDUUCCTTIIOONNSS IINNCCOOMMEE LLIIAABBIILLIITTYY Negative to $9,999 199 258 44 0 71 ($412,474) ($710,831) $248,283 $57,626 $1,493 # of returns 36 0 40 199 138 15 36 36 average per return 1.2 #DIV/0! 1.8 ($2,073) ($5,151) $16,552 $1,601 $41 $10,000 to $19,999 174 253 42 1 129 $2,553,655 $1,714,488 $255,295 $638,422 $16,634 # of returns 33 1 58 174 145 22 99 99 average per return 1.3 1.0 2.2 $14,676 $11,824 $11,604 $6,449 $168 $20,000 to $29,999 142 213 36 0 118 $3,495,713 $2,428,355 $361,982 $1,524,039 $40,750 # of returns 26 0 52 142 113 30 128 128 average per return 1.4 #DIV/0! 2.3 $24,618 $21,490 $12,066 $11,907 $318 $30,000 to $49,999 195 318 47 0 147 $7,789,439 $6,181,646 $1,231,831 $4,195,110 $115,673 # of returns 30 0 74 195 173 73 187 187 average per return 1.6 #DIV/0! 2.0 $39,946 $35,732 $16,874 $22,434 $619 $50,000 to $74,999 159 289 37 0 164 $9,869,757 $8,831,083 $1,806,056 $5,997,675 $168,380 # of returns 24 0 76 159 156 101 158 158 average per return 1.5 #DIV/0! 2.2 $62,074 $56,610 $17,882 $37,960 $1,066 $75,000 to $99,999 115 216 14 0 128 $9,958,271 $9,324,629 $1,763,894 $6,751,701 $197,824 # of returns 11 0 58 115 115 86 115 115 average per return 1.3 #DIV/0! 2.2 $86,594 $81,084 $20,510 $58,710 $1,720 $100,000 to $199,999 62 120 15 0 44 $7,833,664 $7,395,504 $1,355,100 $5,665,347 $178,409 # of returns 11 0 24 62 62 53 62 62 average per return 1.4 #DIV/0! 1.8 $126,349 $119,282 $25,568 $91,377 $2,878 $200,000 and over 10 20 3 0 7 $4,719,406 $4,875,981 $538,008 $4,267,389 $174,508 # of returns 2 0 5 10 10 8 10 10 average per return 1.5 #DIV/0! 1.4 $471,941 $487,598 $67,251 $426,739 $17,451 GRAND TOTAL 1,056 1,687 238 1 808 $45,807,431 $40,040,855 $7,560,449 $29,097,309 $893,671 # of returns 173 1 387 1,056 912 388 795 795 average per return 1.4 1.0 2.1 $43,378 $43,904 $19,486 $36,600 $1,124 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 29 CITIES/TOWNS WITHIN APACHE COUNTY COMPARATIVE STATISTICS Most Returns Filed: Eagar 1,370 or 7.1% of the county total Most People Represented: Eagar 3,362 or 6.8% of the county total Most Age 65 Exemptions: St. Johns 331 or 10.5% of the county total Most Blind Exemptions: Eagar and St. Johns 3 per county or 14.7% of the county total Most Dependents Claimed: Eagar 1,245 or 5.3% of the county total Most Dependents as a % of Total Population: St. Johns 38.5% Least Dependents as a % of Total Population: Springerville 33.9% Most 65 & Over Persons as a % of Total Population: St. Johns 10.5% Least 65 & Over Persons as a % of Total Population: Eagar 9.1% Highest Average FAGI: Eagar $44,287 Lowest Average FAGI: St. Johns $41,079 Highest Per Capita FAGI: Springerville $19,198 Lowest Per Capita FAGI: St. Johns $16,460 Highest % of Itemizers: Eagar 44.2% AVERAGE FAGI RANKING FOR CITIES/TOWNS IN APACHE COUNTY 2008 2007 % change Eagar $44,287 $41,537 6.6% Springerville $43,378 $41,031 5.7% St. Johns $41,079 $40,629 1.1% Apache County $32,009 $30,380 5.4% 30 COCHISE COUNTY The 2008 individual income tax abstract for Cochise County includes the following zip codes: 85602 - 85603 85625 – 85627 85643 - 85644 85605 - 85610 85630 85655 85613 85632 85670-85671 85615 - 85617 85635 – 85636 85650 85620 85638 There are seven incorporated cities within Cochise County: Benson (zip code 85602), Bisbee (zip code 85603), Douglas (zip codes 85607, 85608, 85655), Huachuca City (zip code 85616), Sierra Vista (zip codes 85635, 85636, 85650, 85671), Tombstone (zip code 85638) and Willcox (zip codes 85643, 85644). The table below presents some descriptive figures for Cochise County for 2008 and 2007. Cochise County 2008 2007 % chg # of returns 45,635 46,127 (1.1%) # of people represented 96,846 97,006 (0.2%) # of people over 65 13,191 13,708 (3.8%) # of blind persons 163 184 (11.4%) # of dependents 30,699 30,236 1.5% Total FAGI (millions) $2,014.4 $1,980.4 1.7% Average FAGI $44,141 $42,934 2.8% Total Taxable Income (millions) $1,223.7 $1,195.0 2.4% Average Taxable Income $35,863 $35,314 1.6% Total Tax Liability (millions) $37.4 $36.5 2.3% Average Tax Liability $1,097 $1,081 1.5% Average Tax Liability Per Return $819 $792 3.4% One final statistic that may be considered is per capita FAGI, calculated by dividing total FAGI by the number of people represented on the tax returns from this county. The 2008 per capita figure is $20,800. This is a 1.9% increase over the 2007 per capita figure, $20,415. The seven incorporated cities/towns in this county account for 81.8% of the returns and 81.8% of the total FAGI. The per capita FAGI within incorporated areas in this county is $20,926. This is a 1.4% increase over the 2007 incorporated area per capita FAGI of $20,630. 31 TABLE 10 COCHISE COUNTY FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 8,205 10,693 2,013 20 3,115 ($3,809,629) ($22,681,229) $11,691,887 $2,634,683 $70,029 # of returns 1,613 20 1,871 8,205 5,281 699 1,515 1,499 average per return 1.2 1.0 1.7 ($464) ($4,295) $16,727 $1,739 $47 $10,000 to $19,999 8,437 12,665 2,331 27 5,841 $125,457,653 $81,776,605 $13,811,245 $29,281,086 $763,044 # of returns 1,791 27 3,323 8,437 6,894 1,060 4,836 4,827 average per return 1.3 1.0 1.8 $14,870 $11,862 $13,029 $6,055 $158 $20,000 to $29,999 6,178 9,711 1,844 28 4,650 $152,262,437 $108,334,057 $19,101,416 $59,127,031 $1,574,580 # of returns 1,305 28 2,464 6,178 5,204 1,343 5,516 5,515 average per return 1.4 1.0 1.9 $24,646 $20,817 $14,223 $10,719 $286 $30,000 to $49,999 7,922 12,797 2,309 38 5,632 $309,291,643 $239,492,896 $48,159,583 $163,892,472 $4,486,292 # of returns 1,651 38 2,971 7,922 7,020 2,962 7,567 7,567 average per return 1.4 1.0 1.9 $39,042 $34,116 $16,259 $21,659 $593 $50,000 to $74,999 6,287 10,905 2,124 26 4,615 $388,810,970 $334,326,009 $68,600,297 $229,907,354 $6,515,898 # of returns 1,469 26 2,410 6,287 6,112 3,784 6,146 6,146 average per return 1.4 1.0 1.9 $61,844 $54,700 $18,129 $37,408 $1,060 $75,000 to $99,999 4,150 7,642 1,320 10 3,359 $358,650,393 $325,178,604 $66,437,823 $232,165,473 $6,838,098 # of returns 860 10 1,760 4,150 4,150 3,223 4,113 4,113 average per return 1.5 1.0 1.9 $86,422 $78,356 $20,614 $56,447 $1,663 $100,000 to $199,999 4,013 7,680 1,100 13 3,151 $518,633,370 $487,053,807 $96,019,402 $369,327,418 $11,667,173 # of returns 739 13 1,694 4,013 4,011 3,655 3,990 3,990 average per return 1.5 1.0 1.9 $129,238 $121,430 $26,271 $92,563 $2,924 $200,000 to $499,999 397 760 126 1 315 $107,119,073 $104,604,127 $17,262,441 $85,401,923 $3,197,279 # of returns 86 1 157 397 397 384 395 395 average per return 1.5 1.0 2.0 $269,821 $263,486 $44,954 $216,207 $8,094 $500,000 to $999,999 33 57 18 0 18 $21,628,521 $22,051,774 $2,349,201 $19,554,610 $828,558 # of returns 13 0 9 33 33 31 33 33 average per return 1.4 #DIV/0! 2.0 $655,410 $668,236 $75,781 $592,564 $25,108 $1,000,000 and over 13 23 6 0 3 $36,325,395 $36,608,586 $4,093,424 $32,457,622 $1,451,757 # of returns 6 0 3 13 13 12 12 12 average per return 1.0 #DIV/0! 1.0 $2,794,261 $2,816,045 $341,119 $2,704,802 $120,980 GRAND TOTAL 45,635 72,933 13,191 163 30,699 $2,014,369,825 $1,716,745,236 $347,526,719 $1,223,749,672 $37,392,708 # of returns 9,533 163 16,662 45,635 39,115 17,153 34,123 34,097 average per return 1.4 1.0 1.8 $44,141 $43,890 $20,260 $35,863 $1,097 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 32 TABLE 11 Benson FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 594 761 215 1 149 $802,657 ($422,593) $960,627 $150,752 $3,897 # of returns 170 1 87 594 384 63 94 92 average per return 1.3 1.0 1.7 $1,351 ($1,101) $15,248 $1,604 $42 $10,000 to $19,999 667 968 264 1 294 $10,003,538 $6,438,373 $1,565,955 $2,529,333 $65,787 # of returns 196 1 173 667 526 110 424 424 average per return 1.3 1.0 1.7 $14,998 $12,240 $14,236 $5,965 $155 $20,000 to $29,999 509 782 215 4 251 $12,443,483 $8,917,594 $1,860,013 $5,226,912 $139,456 # of returns 146 4 144 509 421 138 459 459 average per return 1.5 1.0 1.7 $24,447 $21,182 $13,478 $11,388 $304 $30,000 to $49,999 652 1,058 224 6 381 $25,646,839 $19,774,905 $4,183,509 $13,525,596 $369,644 # of returns 152 6 204 652 571 256 620 620 average per return 1.5 1.0 1.9 $39,336 $34,632 $16,342 $21,815 $596 $50,000 to $74,999 505 894 166 2 380 $31,361,271 $27,075,773 $6,361,766 $18,195,071 $512,673 # of returns 114 2 181 505 489 329 495 495 average per return 1.5 1.0 2.1 $62,102 $55,370 $19,337 $36,758 $1,036 $75,000 to $99,999 295 542 93 0 202 $25,479,689 $23,327,075 $5,037,857 $16,442,530 $482,627 # of returns 64 0 102 295 295 230 292 292 average per return 1.5 #DIV/0! 2.0 $86,372 $79,075 $21,904 $56,310 $1,653 $100,000 to $199,999 247 475 58 1 191 $31,422,121 $29,817,131 $6,107,321 $22,375,983 $703,033 # of returns 36 1 87 247 247 228 247 247 average per return 1.6 1.0 2.2 $127,215 $120,717 $26,786 $90,591 $2,846 $200,000 and over 21 37 6 0 9 $6,417,234 $6,514,816 $1,284,467 $5,215,555 $204,136 # of returns 5 0 5 21 21 20 20 20 average per return 1.2 #DIV/0! 1.8 $305,583 $310,229 $64,223 $260,778 $10,207 GRAND TOTAL 3,490 5,517 1,241 15 1,857 $143,576,832 $121,443,074 $27,361,515 $83,661,732 $2,481,253 # of returns 883 15 983 3,490 2,954 1,374 2,651 2,649 average per return 1.4 1.0 1.9 $41,139 $41,111 $19,914 $31,559 $937 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 33 TABLE 12 Bisbee FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 570 710 153 3 165 $986,984 ($204,835) $584,054 $176,598 $4,571 # of returns 134 3 104 570 395 51 118 118 average per return 1.1 1.0 1.6 $1,732 ($519) $11,452 $1,497 $39 $10,000 to $19,999 551 782 177 1 308 $8,206,085 $5,715,746 $1,172,206 $2,015,740 $52,521 # of returns 146 1 183 551 473 88 342 341 average per return 1.2 1.0 1.7 $14,893 $12,084 $13,321 $5,894 $154 $20,000 to $29,999 403 573 133 3 204 $10,030,654 $7,382,430 $1,143,239 $4,604,305 $123,048 # of returns 98 3 120 403 342 100 377 377 average per return 1.4 1.0 1.7 $24,890 $21,586 $11,432 $12,213 $326 $30,000 to $49,999 509 755 159 1 240 $19,862,945 $15,911,978 $2,880,638 $11,406,265 $315,540 # of returns 121 1 133 509 454 208 501 501 average per return 1.3 1.0 1.8 $39,023 $35,048 $13,849 $22,767 $630 $50,000 to $74,999 369 612 109 0 226 $22,354,375 $19,489,815 $3,302,015 $14,040,777 $400,030 # of returns 82 0 127 369 358 197 362 362 average per return 1.3 #DIV/0! 1.8 $60,581 $54,441 $16,761 $38,787 $1,105 $75,000 to $99,999 186 338 49 0 131 $16,105,106 $14,907,768 $2,439,499 $11,128,603 $331,218 # of returns 33 0 72 186 186 124 185 185 average per return 1.5 #DIV/0! 1.8 $86,587 $80,149 $19,673 $60,155 $1,790 $100,000 to $199,999 132 243 37 1 90 $17,067,361 $16,327,873 $3,107,564 $12,503,105 $401,188 # of returns 27 1 42 132 132 112 130 130 average per return 1.4 1.0 2.1 $129,298 $123,696 $27,746 $96,178 $3,086 $200,000 and over 16 26 9 1 8 $7,303,150 $7,089,681 $809,882 $6,214,378 $257,649 # of returns 8 1 3 16 16 15 16 16 average per return 1.1 1.0 2.7 $456,447 $443,105 $53,992 $388,399 $16,103 GRAND TOTAL 2,736 4,039 826 10 1,372 $101,916,660 $86,620,456 $15,439,097 $62,089,771 $1,885,765 # of returns 649 10 784 2,736 2,356 895 2,031 2,030 average per return 1.3 1.0 1.8 $37,250 $36,766 $17,250 $30,571 $929 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 34 TABLE 13 Douglas FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 1,557 2,227 280 3 1,143 $6,429,654 $1,777,158 $455,697 $314,548 $8,136 # of returns 218 3 673 1,557 1,003 39 217 214 average per return 1.3 1.0 1.7 $4,130 $1,772 $11,685 $1,450 $38 $10,000 to $19,999 1,723 2,928 223 3 2,142 $25,422,470 $16,266,355 $984,448 $3,878,287 $100,901 # of returns 171 3 1,155 1,723 1,481 83 735 732 average per return 1.3 1.0 1.9 $14,755 $10,983 $11,861 $5,277 $138 $20,000 to $29,999 1,048 1,844 140 1 1,368 $25,593,462 $18,607,181 $1,609,870 $8,519,625 $225,128 # of returns 99 1 697 1,048 918 120 984 984 average per return 1.4 1.0 2.0 $24,421 $20,269 $13,416 $8,658 $229 $30,000 to $49,999 1,074 1,867 134 3 1,351 $41,288,372 $32,329,266 $4,065,848 $21,961,945 $594,152 # of returns 101 3 670 1,074 956 280 1,060 1,060 average per return 1.3 1.0 2.0 $38,444 $33,817 $14,521 $20,719 $561 $50,000 to $74,999 529 949 82 0 686 $32,330,745 $28,382,870 $4,693,612 $20,034,027 $563,225 # of returns 58 0 315 529 512 270 524 524 average per return 1.4 #DIV/0! 2.2 $61,117 $55,435 $17,384 $38,233 $1,075 $75,000 to $99,999 319 601 60 0 400 $27,231,079 $25,178,371 $4,580,336 $18,325,169 $535,581 # of returns 38 0 195 319 319 241 319 319 average per return 1.6 #DIV/0! 2.1 $85,364 $78,929 $19,006 $57,446 $1,679 $100,000 to $199,999 159 309 39 0 190 $20,064,945 $18,826,521 $2,995,202 $14,804,908 $462,905 # of returns 26 0 96 159 159 138 159 159 average per return 1.5 #DIV/0! 2.0 $126,195 $118,406 $21,704 $93,113 $2,911 $200,000 and over 12 22 3 0 10 $4,468,525 $4,387,162 $491,848 $3,831,993 $153,465 # of returns 3 0 6 12 12 11 12 12 average per return 1.0 #DIV/0! 1.7 $372,377 $365,597 $44,713 $319,333 $12,789 GRAND TOTAL 6,421 10,747 961 10 7,290 $182,829,252 $145,754,884 $19,876,861 $91,670,502 $2,643,493 # of returns 714 10 3,807 6,421 5,360 1,182 4,010 4,004 average per return 1.3 1.0 1.9 $28,474 $27,193 $16,816 $22,860 $660 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 35 TABLE 14 Huachuca City FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 310 396 84 0 98 $925,052 $113,329 $312,108 $139,626 $3,741 # of returns 66 0 58 310 207 27 56 56 average per return 1.3 #DIV/0! 1.7 $2,984 $547 $11,560 $2,493 $67 $10,000 to $19,999 368 525 81 0 192 $5,479,999 $3,321,539 $560,515 $1,556,776 $40,514 # of returns 68 0 120 368 272 48 230 230 average per return 1.2 #DIV/0! 1.6 $14,891 $12,212 $11,677 $6,769 $176 $20,000 to $29,999 325 486 85 2 181 $8,018,211 $5,745,113 $844,341 $3,461,648 $92,458 # of returns 65 2 106 325 268 62 297 297 average per return 1.3 1.0 1.7 $24,671 $21,437 $13,618 $11,655 $311 $30,000 to $49,999 385 636 75 2 278 $15,020,150 $11,983,415 $2,089,283 $8,222,835 $224,304 # of returns 53 2 149 385 342 141 372 372 average per return 1.4 1.0 1.9 $39,013 $35,039 $14,818 $22,104 $603 $50,000 to $74,999 290 506 64 1 189 $17,941,853 $15,842,767 $2,882,340 $11,192,792 $316,653 # of returns 48 1 110 290 282 169 287 287 average per return 1.3 1.0 1.7 $61,868 $56,180 $17,055 $38,999 $1,103 $75,000 to $99,999 151 287 18 0 135 $12,956,098 $12,095,773 $2,339,251 $8,759,037 $255,662 # of returns 13 0 65 151 151 120 150 150 average per return 1.4 #DIV/0! 2.1 $85,802 $80,104 $19,494 $58,394 $1,704 $100,000 to $199,999 141 271 24 0 84 $18,205,283 $17,296,265 $3,479,192 $13,069,426 $412,506 # of returns 16 0 46 141 141 130 140 140 average per return 1.5 #DIV/0! 1.8 $129,115 $122,669 $26,763 $93,353 $2,946 $200,000 and over 11 22 2 0 7 $3,249,371 $3,133,158 $323,788 $2,745,728 $105,082 # of returns 2 0 4 11 11 10 11 11 average per return 1.0 #DIV/0! 1.8 $295,397 $284,833 $32,379 $249,612 $9,553 GRAND TOTAL 1,981 3,129 433 5 1,164 $81,796,017 $69,531,359 $12,830,818 $49,147,868 $1,450,920 # of returns 331 5 658 1,981 1,674 707 1,543 1,543 average per return 1.3 1.0 1.8 $41,290 $41,536 $18,148 $31,852 $940 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 36 TABLE 15 Sierra Vista FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 2,736 3,348 608 7 695 $6,609,284 ($254,723) $4,815,853 $1,035,102 $26,968 # of returns 495 7 454 2,736 1,705 240 634 627 average per return 1.2 1.0 1.5 $2,416 ($149) $20,066 $1,633 $43 $10,000 to $19,999 2,832 3,922 841 13 1,343 $42,218,497 $27,272,038 $5,058,410 $11,940,877 $311,639 # of returns 656 13 806 2,832 2,230 401 1,839 1,837 average per return 1.3 1.0 1.7 $14,908 $12,230 $12,614 $6,493 $170 $20,000 to $29,999 2,188 3,241 760 14 1,215 $54,029,617 $37,821,814 $8,139,033 $22,231,866 $593,580 # of returns 547 14 681 2,188 1,802 554 1,940 1,939 average per return 1.4 1.0 1.8 $24,694 $20,989 $14,691 $11,460 $306 $30,000 to $49,999 3,126 4,834 1,113 16 1,641 $122,738,265 $93,424,442 $20,713,256 $65,466,714 $1,800,949 # of returns 793 16 962 3,126 2,741 1,270 2,978 2,978 average per return 1.4 1.0 1.7 $39,264 $34,084 $16,310 $21,983 $605 $50,000 to $74,999 2,981 5,066 1,184 16 1,867 $185,000,921 $157,799,083 $34,072,991 $107,641,391 $3,060,484 # of returns 802 16 1,026 2,981 2,906 1,870 2,907 2,907 average per return 1.5 1.0 1.8 $62,060 $54,301 $18,221 $37,028 $1,053 $75,000 to $99,999 2,201 3,985 803 6 1,628 $190,775,033 $171,370,982 $36,255,671 $121,853,628 $3,604,218 # of returns 509 6 884 2,201 2,201 1,759 2,175 2,175 average per return 1.6 1.0 1.8 $86,677 $77,861 $20,612 $56,025 $1,657 $100,000 to $199,999 2,443 4,680 703 7 1,873 $318,227,567 $297,745,119 $59,074,741 $225,735,095 $7,134,162 # of returns 472 7 1,052 2,443 2,442 2,241 2,429 2,429 average per return 1.5 1.0 1.8 $130,261 $121,927 $26,361 $92,933 $2,937 $200,000 to $499,999 231 447 66 0 195 $62,336,242 $60,712,632 $10,329,676 $49,194,097 $1,833,773 # of returns 44 0 98 231 231 225 230 230 average per return 1.5 #DIV/0! 2.0 $269,854 $262,825 $45,910 $213,887 $7,973 $500,000 and over 23 42 15 0 12 $35,967,235 $36,217,407 $2,227,735 $33,881,930 $1,494,602 # of returns 10 0 5 23 23 22 23 23 average per return 1.5 #DIV/0! 2.4 $1,563,793 $1,574,670 $101,261 $1,473,127 $64,983 GRAND TOTAL 18,761 29,565 6,093 79 10,469 $1,017,902,661 $882,108,794 $180,687,366 $638,980,700 $19,860,375 # of returns 4,328 79 5,968 18,761 16,281 8,582 15,155 15,145 average per return 1.4 1.0 1.8 $54,256 $54,180 $21,054 $42,163 $1,311 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 37 TABLE 16 Tombstone FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 190 256 53 0 43 $23,749 ($301,379) $381,596 $46,603 $1,203 # of returns 45 0 27 190 137 28 27 27 average per return 1.2 #DIV/0! 1.6 $125 ($2,200) $13,628 $1,726 $45 $10,000 to $19,999 188 268 75 0 64 $2,839,605 $1,885,449 $260,134 $802,693 $20,924 # of returns 62 0 39 188 148 26 137 136 average per return 1.2 #DIV/0! 1.6 $15,104 $12,740 $10,005 $5,859 $154 $20,000 to $29,999 113 167 46 0 31 $2,748,689 $2,026,348 $422,806 $1,165,684 $31,113 # of returns 37 0 17 113 94 34 105 105 average per return 1.2 #DIV/0! 1.8 $24,325 $21,557 $12,435 $11,102 $296 $30,000 to $49,999 162 260 60 2 50 $6,442,591 $5,163,055 $826,962 $3,722,119 $101,996 # of returns 45 2 31 162 143 62 160 160 average per return 1.3 1.0 1.6 $39,769 $36,105 $13,338 $23,263 $637 $50,000 to $74,999 97 170 40 0 37 $5,949,854 $5,121,651 $1,105,831 $3,548,595 $99,812 # of returns 31 0 23 97 94 62 95 95 average per return 1.3 #DIV/0! 1.6 $61,339 $54,486 $17,836 $37,354 $1,051 $75,000 to $99,999 45 87 19 0 30 $3,812,211 $3,411,641 $696,495 $2,386,585 $68,524 # of returns 14 0 18 45 45 32 44 44 average per return 1.4 #DIV/0! 1.7 $84,716 $75,814 $21,765 $54,241 $1,557 $100,000 and over 41 78 20 0 24 $5,613,758 $5,164,516 $1,043,866 $3,867,306 $124,465 # of returns 15 0 14 41 41 34 41 41 average per return 1.3 #DIV/0! 1.7 $136,921 $125,964 $30,702 $94,325 $3,036 GRAND TOTAL 836 1,286 313 2 279 $27,430,457 $22,471,281 $4,737,690 $15,539,585 $448,037 # of returns 249 2 169 836 702 278 609 608 average per return 1.3 1.0 1.7 $32,812 $32,010 $17,042 $25,517 $737 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 38 TABLE 17 Willcox FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 665 910 180 1 307 ($16,199,461) ($17,846,321) $1,082,156 $156,557 $4,070 # of returns 143 1 169 665 429 71 111 111 average per return 1.3 1.0 1.8 ($24,360) ($41,600) $15,242 $1,410 $37 $10,000 to $19,999 594 940 153 1 493 $8,829,969 $5,838,112 $798,635 $1,899,454 $49,531 # of returns 112 1 276 594 498 62 320 318 average per return 1.4 1.0 1.8 $14,865 $11,723 $12,881 $5,936 $156 $20,000 to $29,999 526 902 106 1 644 $13,135,792 $9,720,849 $1,109,788 $4,555,284 $120,710 # of returns 70 1 299 526 468 77 479 479 average per return 1.5 1.0 2.2 $24,973 $20,771 $14,413 $9,510 $252 $30,000 to $49,999 571 964 112 2 614 $22,021,481 $16,895,034 $2,671,709 $11,755,706 $322,125 # of returns 80 2 275 571 499 164 543 543 average per return 1.4 1.0 2.2 $38,567 $33,858 $16,291 $21,650 $593 $50,000 to $74,999 365 657 83 2 353 $22,460,226 $19,693,049 $3,031,738 $14,169,388 $400,430 # of returns 63 2 178 365 352 180 359 359 average per return 1.3 1.0 2.0 $61,535 $55,946 $16,843 $39,469 $1,115 $75,000 to $99,999 218 416 65 1 193 $18,660,348 $17,253,480 $3,028,191 $12,606,328 $368,876 # of returns 41 1 112 218 218 144 217 217 average per return 1.6 1.0 1.7 $85,598 $79,144 $21,029 $58,094 $1,700 $100,000 to $199,999 148 285 30 0 133 $18,697,273 $18,035,548 $3,311,298 $13,817,289 $438,343 # of returns 21 0 71 148 148 126 146 146 average per return 1.4 #DIV/0! 1.9 $126,333 $121,862 $26,280 $94,639 $3,002 $200,000 and over 15 28 6 0 16 $4,857,950 $5,340,711 $540,448 $4,724,663 $187,352 # of returns 4 0 8 15 15 15 15 15 average per return 1.5 #DIV/0! 2.0 $323,863 $356,047 $36,030 $314,978 $12,490 GRAND TOTAL 3,102 5,102 735 8 2,753 $92,463,578 $74,930,462 $15,573,963 $63,684,669 $1,891,437 # of returns 534 8 1,388 3,102 2,627 839 2,190 2,188 average per return 1.4 1.0 2.0 $29,808 $28,523 $18,563 $29,080 $864 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 39 CITIES/TOWNS WITHIN COCHISE COUNTY COMPARATIVE STATISTICS Most Returns Filed: Sierra Vista 18,761, or 41.1% of the county total Most People Represented: Sierra Vista 37,922, or 39.2% of the county total Most Age 65 Exemptions: Sierra Vista 6,093, or 46.2% of the county total Most Blind Exemptions: Sierra Vista 79 or 48.5% of the county total Most Dependents Claimed: Sierra Vista 10,469, or 34.1% of the county total Most Dependents as a % of Total Population: Douglas 45.5% Least Dependents as a % of Total Population: Tombstone 18.6% Most 65 & Over Persons as a % of Total Population: Tombstone 20.9% Least 65 & Over Persons as a % of Total Population: Douglas 6.0% Highest Average FAGI: Sierra Vista $54,256 Lowest Average FAGI: Douglas $28,474 Highest Per Capita FAGI: Sierra Vista $26,842 Lowest Per Capita FAGI: Douglas $11,401 Highest % of Itemizers: Sierra Vista 45.7% AVERAGE FAGI RANKING FOR CITIES/TOWNS IN COCHISE COUNTY 2008 2007 % change Sierra Vista $54,256 $52,808 2.7% Cochise County $44,141 $42,934 2.8% Huachuca City $41,290 $41,369 (0.2%) Benson $41,139 $38,183 7.7% Bisbee $37,250 $37,734 (1.3%) Tombstone $32,812 $32,809 0.0% Willcox $29,808 $32,423 (8.1%) Douglas $28,474 $26,126 9.0% 40 COCONINO COUNTY The 2008 individual income tax abstract for Coconino County includes the following zip codes: 85931 86040 86001 – 86018 86044 – 86046 86020 86052 – 86053 86022 – 86024 86336 86035 – 86036 86435 86038 There are four incorporated cities plus part of Sedona within Coconino County: Flagstaff (zip codes 86001 through 86016), Fredonia (zip code 86022), Page (zip code 86040) and Williams (zip code 86046). The portion of Sedona which lies in Coconino County has a zip code of 86336. An abstract for Sedona, combining the Coconino County portion and the Yavapai County portion, is presented in Appendix I. The table below presents some descriptive figures for Coconino County for 2008 and 2007. Coconino County 2008 2007 % chg # of returns 51,381 51,232 0.3% # of people represented 106,474 105,618 0.8% # of people over 65 8,317 8,230 1.1% # of blind persons 107 119 (10.1%) # of dependents 36,107 35,500 1.7% Total FAGI (millions) $2,548.5 $2,650.3 (3.8%) Average FAGI $49,600 $51,732 (4.1%) Total Taxable Income (millions) $1,549.9 $1,647.4 (5.9%) Average Taxable Income $41,385 $43,768 (5.4%) Total Tax Liability (millions) $50.1 $54.4 (8.1%) Average Tax Liability $1,337 $1,447 (7.6%) Average Tax Liability Per Return $974 $1,063 (8.3%) One final statistic that may be considered is per capita FAGI, calculated by dividing total FAGI by the number of people represented on the tax returns from this county. The 2008 per capita figure is $23,936. There was a 4.6% decrease compared to the 2007 per capita FAGI, $25,094. The four incorporated cities/towns plus the portion of Sedona in this county account for 85.1% of the returns and 90.0% of the total FAGI. The per capita FAGI within incorporated areas in this county is $26,073. This is a 5.4% decrease from the 2007 incorporated area per capita FAGI, $27,572. 41 TABLE 18 COCONINO COUNTY FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 9,277 11,497 1,118 10 3,066 ($3,315,153) ($26,345,795) $21,107,902 $3,055,581 $79,154 # of returns 917 10 1,937 9,277 5,580 952 1,872 1,866 average per return 1.2 1.0 1.6 ($357) ($4,721) $22,172 $1,632 $42 $10,000 to $19,999 8,777 12,425 1,248 18 5,741 $131,387,580 $73,183,518 $16,475,328 $36,349,354 $947,463 # of returns 981 18 3,235 8,777 6,167 1,003 5,347 5,343 average per return 1.3 1.0 1.8 $14,970 $11,867 $16,426 $6,798 $177 $20,000 to $29,999 7,016 10,490 884 17 5,580 $173,968,817 $107,362,764 $20,392,871 $72,904,943 $1,955,476 # of returns 661 17 2,948 7,016 5,216 1,231 5,815 5,814 average per return 1.3 1.0 1.9 $24,796 $20,583 $16,566 $12,537 $336 $30,000 to $49,999 9,501 14,454 1,343 25 7,172 $369,139,961 $261,841,618 $61,176,172 $194,579,291 $5,381,434 # of returns 1,003 25 3,628 9,501 7,696 3,361 8,469 8,468 average per return 1.3 1.0 2.0 $38,853 $34,023 $18,202 $22,975 $636 $50,000 to $74,999 6,846 11,610 1,239 17 5,699 $422,048,893 $358,286,048 $93,179,845 $235,503,097 $6,696,485 # of returns 912 17 2,872 6,846 6,491 4,320 6,372 6,372 average per return 1.4 1.0 2.0 $61,649 $55,197 $21,569 $36,959 $1,051 $75,000 to $99,999 4,449 8,167 990 13 3,969 $383,815,848 $338,914,302 $91,891,463 $224,771,442 $6,587,976 # of returns 662 13 2,049 4,449 4,363 3,603 4,191 4,191 average per return 1.5 1.0 1.9 $86,270 $77,679 $25,504 $53,632 $1,572 $100,000 to $199,999 4,492 8,547 1,145 5 4,000 $586,466,081 $542,100,649 $134,945,393 $386,977,244 $12,197,227 # of returns 765 5 2,069 4,492 4,458 4,123 4,372 4,372 average per return 1.5 1.0 1.9 $130,558 $121,602 $32,730 $88,513 $2,790 $200,000 to $499,999 837 1,567 290 1 700 $239,466,220 $233,237,804 $46,690,166 $182,857,614 $6,892,284 # of returns 194 1 343 837 836 822 830 830 average per return 1.5 1.0 2.0 $286,101 $278,993 $56,801 $220,310 $8,304 $500,000 to $999,999 128 247 37 1 138 $85,691,310 $84,784,399 $13,006,810 $71,320,861 $2,989,877 # of returns 26 1 60 128 128 127 125 125 average per return 1.4 1.0 2.3 $669,463 $662,378 $102,416 $570,567 $23,919 $1,000,000 and over 58 100 23 0 42 $159,840,800 $160,359,774 $18,521,538 $141,594,636 $6,324,614 # of returns 15 0 20 58 58 58 58 58 average per return 1.5 #DIV/0! 2.1 $2,755,876 $2,764,824 $319,337 $2,441,287 $109,045 GRAND TOTAL 51,381 79,104 8,317 107 36,107 $2,548,510,357 $2,133,725,081 $517,387,488 $1,549,914,063 $50,051,990 # of returns 6,136 107 19,161 51,381 40,993 19,600 37,451 37,439 average per return 1.4 1.0 1.9 $49,600 $52,051 $26,397 $41,385 $1,337 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 42 TABLE 19 Flagstaff FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 5,540 6,571 514 6 1,415 $3,881,935 ($9,126,721) $11,546,279 $2,223,870 $57,606 # of returns 431 6 856 5,540 3,285 533 1,335 1,331 average per return 1.2 1.0 1.7 $701 ($2,778) $21,663 $1,666 $43 $10,000 to $19,999 5,070 6,738 566 11 2,557 $75,661,279 $43,664,053 $9,136,335 $25,529,377 $665,488 # of returns 453 11 1,473 5,070 3,441 559 3,621 3,619 average per return 1.2 1.0 1.7 $14,923 $12,689 $16,344 $7,050 $184 $20,000 to $29,999 4,111 5,805 432 7 2,562 $102,577,771 $67,366,761 $12,056,341 $50,612,257 $1,360,473 # of returns 331 7 1,411 4,111 3,021 744 3,792 3,792 average per return 1.3 1.0 1.8 $24,952 $22,299 $16,205 $13,347 $359 $30,000 to $49,999 6,103 9,003 704 13 3,947 $237,165,811 $178,117,694 $39,316,384 $137,775,139 $3,818,237 # of returns 534 13 2,081 6,103 4,963 2,235 5,829 5,829 average per return 1.3 1.0 1.9 $38,861 $35,889 $17,591 $23,636 $655 $50,000 to $74,999 4,514 7,545 658 12 3,434 $278,755,964 $251,253,503 $63,311,978 $167,506,778 $4,776,783 # of returns 500 12 1,806 4,514 4,358 2,990 4,408 4,408 average per return 1.3 1.0 1.9 $61,754 $57,653 $21,175 $38,001 $1,084 $75,000 to $99,999 3,049 5,613 552 10 2,648 $263,637,165 $246,533,740 $65,164,234 $164,235,522 $4,807,448 # of returns 382 10 1,442 3,049 3,049 2,603 3,007 3,007 average per return 1.4 1.0 1.8 $86,467 $80,857 $25,034 $54,618 $1,599 $100,000 to $199,999 3,199 6,106 648 4 2,923 $418,838,082 $400,070,962 $94,691,220 $288,954,604 $9,116,447 # of returns 434 4 1,566 3,199 3,198 3,015 3,187 3,187 average per return 1.5 1.0 1.9 $130,928 $125,100 $31,407 $90,667 $2,861 $200,000 to $499,999 580 1,099 143 0 571 $164,876,156 $161,820,861 $30,555,605 $128,446,506 $4,836,416 # of returns 96 0 277 580 580 573 578 578 average per return 1.5 #DIV/0! 2.1 $284,269 $279,001 $53,326 $222,226 $8,368 $500,000 to $999,999 89 174 15 1 119 $59,886,219 $59,774,192 $8,765,835 $50,637,401 $2,122,538 # of returns 12 1 51 89 89 88 88 88 average per return 1.3 1.0 2.3 $672,879 $671,620 $99,612 $575,425 $24,120 $1,000,000 and over 42 76 12 0 36 $125,635,289 $126,289,375 $14,911,843 $111,186,432 $4,969,020 # of returns 7 0 18 42 42 42 42 42 average per return 1.7 #DIV/0! 2.0 $2,991,316 $3,006,890 $355,044 $2,647,296 $118,310 GRAND TOTAL 32,297 48,730 4,244 64 20,212 $1,730,915,669 $1,525,764,420 $349,456,054 $1,127,107,886 $36,530,456 # of returns 3,180 64 10,981 32,297 26,026 13,382 25,887 25,881 average per return 1.3 1.0 1.8 $53,594 $58,625 $26,114 $43,540 $1,411 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 43 TABLE 20 Fredonia FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 120 161 31 1 47 $31,185 ($357,566) $154,533 $33,893 $871 # of returns 25 1 26 120 81 13 26 26 average per return 1.2 1.0 1.8 $260 ($4,414) $11,887 $1,304 $34 $10,000 to $19,999 99 148 27 0 58 $1,449,899 $990,890 $108,087 $323,581 $8,433 # of returns 19 0 31 99 86 10 51 51 average per return 1.4 #DIV/0! 1.9 $14,645 $11,522 $10,809 $6,345 $165 $20,000 to $29,999 130 207 26 0 105 $3,261,298 $2,597,548 $299,940 $1,276,581 $34,097 # of returns 18 0 54 130 125 23 111 111 average per return 1.4 #DIV/0! 1.9 $25,087 $20,780 $13,041 $11,501 $307 $30,000 to $49,999 129 203 38 0 107 $5,072,595 $4,098,249 $587,139 $2,726,067 $74,989 # of returns 27 0 50 129 119 44 123 123 average per return 1.4 #DIV/0! 2.1 $39,322 $34,439 $13,344 $22,163 $610 $50,000 to $74,999 96 180 18 0 123 $5,766,960 $5,078,773 $986,599 $3,318,438 $92,245 # of returns 14 0 52 96 94 53 95 95 average per return 1.3 #DIV/0! 2.4 $60,073 $54,030 $18,615 $34,931 $971 $75,000 to $99,999 37 71 7 0 44 $3,141,638 $2,891,020 $506,594 $2,070,617 $60,077 # of returns 4 0 17 37 37 22 37 37 average per return 1.8 #DIV/0! 2.6 $84,909 $78,136 $23,027 $55,963 $1,624 $100,000 and over 15 30 1 0 19 $1,815,081 $1,705,509 $258,279 $1,353,546 $41,753 # of returns 1 0 7 15 15 13 15 15 average per return 1.0 #DIV/0! 2.7 $121,005 $113,701 $19,868 $90,236 $2,784 GRAND TOTAL 626 1,000 148 1 503 $20,538,656 $17,004,423 $2,901,171 $11,102,723 $312,465 # of returns 108 1 237 626 557 178 458 458 average per return 1.4 1.0 2.1 $32,809 $30,529 $16,299 $24,242 $682 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 44 TABLE 21 Page FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 798 1,024 89 0 306 $2,791,700 $169,655 $599,648 $221,273 $5,739 # of returns 72 0 200 798 397 42 141 140 average per return 1.2 #DIV/0! 1.5 $3,498 $427 $14,277 $1,569 $41 $10,000 to $19,999 712 1,050 119 0 541 $10,679,369 $5,845,596 $977,974 $2,619,739 $68,313 # of returns 94 0 299 712 511 70 410 409 average per return 1.3 #DIV/0! 1.8 $14,999 $11,440 $13,971 $6,390 $167 $20,000 to $29,999 553 885 79 1 491 $13,571,029 $8,614,523 $1,081,692 $5,225,746 $139,265 # of returns 57 1 284 553 425 75 468 468 average per return 1.4 1.0 1.7 $24,541 $20,269 $14,423 $11,166 $298 $30,000 to $49,999 672 1,050 94 3 551 $26,225,106 $18,135,526 $3,749,032 $13,343,003 $366,865 # of returns 69 3 274 672 536 233 606 606 average per return 1.4 1.0 2.0 $39,025 $33,835 $16,090 $22,018 $605 $50,000 to $74,999 562 994 84 0 599 $34,647,976 $27,993,754 $6,556,280 $18,218,040 $513,828 # of returns 64 0 299 562 530 324 504 504 average per return 1.3 #DIV/0! 2.0 $61,651 $52,818 $20,235 $36,147 $1,020 $75,000 to $99,999 456 836 66 3 514 $39,158,141 $30,871,837 $7,672,804 $20,913,031 $614,514 # of returns 47 3 239 456 422 316 389 389 average per return 1.4 1.0 2.2 $85,873 $73,156 $24,281 $53,761 $1,580 $100,000 to $199,999 399 777 64 0 487 $50,644,227 $42,884,029 $9,319,470 $31,541,079 $985,148 # of returns 45 0 211 399 388 332 366 366 average per return 1.4 #DIV/0! 2.3 $126,928 $110,526 $28,071 $86,178 $2,692 $200,000 and over 42 71 9 0 32 $14,499,560 $14,106,537 $2,932,997 $11,246,186 $446,306 # of returns 6 0 13 42 41 41 40 40 average per return 1.5 #DIV/0! 2.5 $345,228 $344,062 $71,537 $281,155 $11,158 GRAND TOTAL 4,194 6,687 604 7 3,521 $192,217,108 $148,621,457 $32,889,897 $103,328,097 $3,139,978 # of returns 454 7 1,819 4,194 3,250 1,433 2,924 2,922 average per return 1.3 1.0 1.9 $45,831 $45,730 $22,952 $35,338 $1,075 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 45 TABLE 22 Sedona (86336 zip code) FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 836 1,041 261 1 138 ($16,555,877) ($17,100,120) $7,463,816 $167,198 $4,335 # of returns 219 1 91 836 649 282 112 112 average per return 1.2 1.0 1.5 ($19,804) ($26,348) $26,467 $1,493 $39 $10,000 to $19,999 758 1,025 264 5 387 $11,471,887 $8,226,777 $4,607,550 $2,794,051 $72,835 # of returns 212 5 173 758 640 253 430 430 average per return 1.2 1.0 2.2 $15,134 $12,854 $18,212 $6,498 $169 $20,000 to $29,999 546 791 176 3 428 $13,335,839 $9,572,829 $3,898,318 $4,979,030 $133,455 # of returns 135 3 165 546 460 189 435 435 average per return 1.3 1.0 2.6 $24,425 $20,810 $20,626 $11,446 $307 $30,000 to $49,999 716 1,037 268 4 333 $27,659,261 $21,958,338 $8,776,832 $12,936,974 $358,363 # of returns 203 4 164 716 640 377 621 620 average per return 1.3 1.0 2.0 $38,630 $34,310 $23,281 $20,832 $578 $50,000 to $74,999 534 856 314 4 149 $33,135,633 $28,013,549 $10,315,042 $16,374,785 $467,968 # of returns 220 4 87 534 523 399 498 498 average per return 1.4 1.0 1.7 $62,052 $53,563 $25,852 $32,881 $940 $75,000 to $99,999 347 599 289 0 66 $30,201,173 $25,933,796 $9,303,889 $16,127,505 $481,257 # of returns 177 0 42 347 347 299 326 326 average per return 1.6 #DIV/0! 1.6 $87,035 $74,737 $31,117 $49,471 $1,476 $100,000 to $199,999 497 910 355 1 157 $67,931,580 $62,164,808 $22,140,312 $39,819,222 $1,261,479 # of returns 230 1 99 497 497 478 484 484 average per return 1.5 1.0 1.6 $136,683 $125,080 $46,319 $82,271 $2,606 $200,000 to $499,999 184 339 137 1 68 $54,241,051 $52,510,570 $12,670,585 $39,036,822 $1,470,300 # of returns 91 1 38 184 184 182 184 184 average per return 1.5 1.0 1.8 $294,788 $285,384 $69,619 $212,157 $7,991 $500,000 to $999,999 30 56 19 0 9 $19,836,426 $19,660,343 $3,723,052 $15,832,902 $662,709 # of returns 12 0 6 30 30 30 29 29 average per return 1.6 #DIV/0! 1.5 $661,214 $655,345 $124,102 $545,962 $22,852 $1,000,000 and over 11 16 9 0 0 $26,716,885 $26,560,429 $2,538,114 $23,988,715 $1,072,462 # of returns 7 0 0 11 11 11 11 11 average per return 1.3 #DIV/0! #DIV/0! $2,428,808 $2,414,584 $230,738 $2,180,792 $97,497 GRAND TOTAL 4,459 6,670 2,092 19 1,735 $267,973,858 $237,501,319 $85,437,510 $172,057,204 $5,985,163 # of returns 1,506 19 865 4,459 3,981 2,500 3,130 3,129 average per return 1.4 1.0 2.0 $60,097 $59,659 $34,175 $54,970 $1,913 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 46 TABLE 23 Williams FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 438 561 101 2 95 ($1,481,357) ($2,441,606) $914,404 $155,209 $4,016 # of returns 74 2 63 438 283 58 92 91 average per return 1.4 1.0 1.5 ($3,382) ($8,628) $15,766 $1,687 $44 $10,000 to $19,999 376 560 87 2 242 $5,617,751 $3,714,914 $612,370 $1,408,777 $36,676 # of returns 66 2 146 376 308 46 225 224 average per return 1.3 1.0 1.7 $14,941 $12,061 $13,312 $6,261 $164 $20,000 to $29,999 297 453 61 3 205 $7,284,056 $5,316,788 $1,174,183 $2,982,957 $79,534 # of returns 45 3 106 297 248 75 267 267 average per return 1.4 1.0 1.9 $24,525 $21,439 $15,656 $11,172 $298 $30,000 to $49,999 464 747 105 3 324 $18,134,683 $14,417,436 $3,242,504 $9,666,284 $265,149 # of returns 75 3 163 464 410 186 444 444 average per return 1.4 1.0 2.0 $39,083 $35,164 $17,433 $21,771 $597 $50,000 to $74,999 322 575 68 1 240 $19,534,220 $17,373,881 $4,161,616 $11,471,015 $321,207 # of returns 47 1 119 322 313 213 313 313 average per return 1.4 1.0 2.0 $60,665 $55,508 $19,538 $36,649 $1,026 $75,000 to $99,999 150 292 30 0 134 $12,802,646 $11,793,288 $2,879,540 $8,008,321 $230,409 # of returns 20 0 64 150 150 131 150 150 average per return 1.5 #DIV/0! 2.1 $85,351 $78,622 $21,981 $53,389 $1,536 $100,000 to $199,999 113 218 34 0 63 $14,540,321 $13,879,604 $3,234,473 $10,016,790 $313,524 # of returns 22 0 37 113 113 102 113 113 average per return 1.5 #DIV/0! 1.7 $128,675 $122,828 $31,711 $88,644 $2,775 $200,000 and over 14 26 2 0 7 $5,138,066 $5,261,772 $724,596 $4,472,076 $178,128 # of returns 1 0 5 14 14 14 14 14 average per return 2.0 #DIV/0! 1.4 $367,005 $375,841 $51,757 $319,434 $12,723 GRAND TOTAL 2,174 3,432 488 11 1,310 $81,570,386 $69,316,077 $16,943,686 $48,181,429 $1,428,643 # of returns 350 11 703 2,174 1,839 825 1,618 1,616 average per return 1.4 1.0 1.9 $37,521 $37,692 $20,538 $29,778 $884 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 47 CITIES/TOWNS WITHIN COCONINO COUNTY COMPARATIVE STATISTICS Most Returns Filed: Flagstaff 32,297, or 62.9% of the county total Most People Represented: Flagstaff 64,737, or 60.8% of the county total Most Age 65 Exemptions: Flagstaff 4,244, or 51.0% of the county total Most Blind Exemptions: Flagstaff 64, or 59.8% of the county total Most Dependents Claimed: Flagstaff 20,212, or 56.0% of the county total Most Dependents as a % of Total Population: Page 37.9% Least Dependents as a % of Total Population: Sedona (86336 zip code only) 21.6% Most 65 & Over Persons as a % of Total Population: Sedona (86336 zip code only) 26.1% Least 65 & Over Persons as a % of Total Population: Page 6.5% Highest Average FAGI: Sedona (86336 zip code only) $60,097 Lowest Average FAGI: Fredonia $32,809 Highest Per Capita FAGI: Sedona (86336 zip code only) $33,409 Lowest Per Capita FAGI: Fredonia $14,454 Highest % of Itemizers: Sedona (86336 zip code only) 56.1% AVERAGE FAGI RANKING FOR CITIES/TOWNS IN COCONINO COUNTY 2008 2007 % change Sedona (86336) $60,097 $71,569 (16.0%) Flagstaff $53,594 $55,663 (3.7%) Coconino County $49,561 $51,732 (4.2%) Page $45,831 $44,900 2.1% Williams $37,521 $39,522 (5.1%) Fredonia $32,809 $31,281 4.9% 48 GILA COUNTY The 2008 individual income tax abstract for Gila County includes the following zip codes: 85235 85541 – 85542 85292 85544 – 85545 85501 - 85502 85547 85532 85550 85539 85553 – 85554 There are six incorporated cities within Gila County: Globe (zip codes 85501, 85502), Hayden (zip code 85235), Miami (zip code 85539), Payson (zip codes 85541, 85547) and Winkelman (zip code 85292). Star Valley incorporated in 2006; however, they share the same zip code as Payson and are represented as such. The table below presents some descriptive figures for Gila County for 2008 and 2007. Gila County 2008 2007 % chg # of returns 19,494 20,098 (3.0%) # of people represented 40,733 41,761 (2.5%) # of people over 65 7,235 7,448 (2.9%) # of blind persons 78 75 4.0% # of dependents 12,345 12,542 (1.6%) Total FAGI (millions) $837.9 $894.9 (6.4%) Average FAGI $42,981 $44,527 (3.5%) Total Taxable Income (millions) $470.3 $517.2 (9.1%) Average Taxable Income $34,227 $36,599 (6.5%) Total Tax Liability (millions) $14.6 $16.5 (12.0%) Average Tax Liability $1,059 $1,171 (9.6%) Average Tax Liability Per Return $746 $823 (9.3%) One final statistic that may be considered is per capita FAGI, calculated by dividing total FAGI by the number of people represented on the tax returns from this county. The 2008 per capita figure is $20,570. This is a 4.0% decrease over the 2007 per capita figure, $21,429. The five incorporated cities/towns in this county account for 75.4% the returns and 78.6% of the total FAGI. The per capita FAGI within incorporated areas in this county is $21,858. This is a 6.1% decrease over the 2007 incorporated area per capita FAGI of $23,279. 49 TABLE 24 GILA COUNTY FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 3,608 4,888 1,095 18 1,472 $1,675,018 ($6,238,228) $9,062,368 $838,508 $21,854 # of returns 871 18 885 3,608 2,679 514 545 542 average per return 1.3 1.0 1.7 $464 ($2,329) $17,631 $1,539 $40 $10,000 to $19,999 3,685 5,610 1,576 14 2,251 $54,646,866 $37,036,634 $11,463,176 $11,100,114 $289,031 # of returns 1,156 14 1,244 3,685 3,205 785 1,919 1,917 average per return 1.4 1.0 1.8 $14,830 $11,556 $14,603 $5,784 $151 $20,000 to $29,999 2,699 4,220 970 14 1,855 $66,456,860 $48,662,844 $12,996,545 $23,799,571 $633,481 # of returns 689 14 979 2,699 2,373 824 2,246 2,246 average per return 1.4 1.0 1.9 $24,623 $20,507 $15,773 $10,596 $282 $30,000 to $49,999 3,554 5,797 1,261 10 2,419 $139,097,893 $108,502,133 $28,606,326 $67,598,463 $1,849,280 # of returns 882 10 1,253 3,554 3,204 1,549 3,233 3,233 average per return 1.4 1.0 1.9 $39,138 $33,865 $18,468 $20,909 $572 $50,000 to $74,999 2,916 5,055 1,066 9 2,178 $178,734,107 $151,748,908 $36,530,964 $99,743,371 $2,816,834 # of returns 742 9 1,049 2,916 2,821 1,802 2,820 2,820 average per return 1.4 1.0 2.1 $61,294 $53,793 $20,272 $35,370 $999 $75,000 to $99,999 1,581 3,000 647 9 1,188 $135,633,026 $120,071,886 $28,485,243 $81,473,138 $2,362,812 # of returns 405 9 610 1,581 1,576 1,215 1,547 1,547 average per return 1.6 1.0 1.9 $85,789 $76,188 $23,445 $52,665 $1,527 $100,000 to $199,999 1,219 2,343 504 4 852 $155,864,738 $143,603,958 $33,158,487 $103,792,289 $3,241,322 # of returns 324 4 438 1,219 1,217 1,091 1,205 1,205 average per return 1.6 1.0 1.9 $127,863 $117,998 $30,393 $86,135 $2,690 $200,000 to $499,999 190 358 95 0 106 $53,655,763 $51,516,895 $12,406,851 $38,372,889 $1,431,880 # of returns 60 0 56 190 189 184 185 185 average per return 1.6 #DIV/0! 1.9 $282,399 $272,576 $67,429 $207,421 $7,740 $500,000 to $999,999 24 44 13 0 17 $17,167,018 $17,404,522 $4,440,568 $12,856,854 $540,065 # of returns 8 0 7 24 24 24 24 24 average per return 1.6 #DIV/0! 2.4 $715,292 $725,188 $185,024 $535,702 $22,503 $1,000,000 and over 18 34 8 0 7 $34,939,296 $35,344,359 $4,489,252 $30,773,207 $1,363,450 # of returns 6 0 5 18 18 18 18 18 average per return 1.3 #DIV/0! 1.4 $1,941,072 $1,963,576 $249,403 $1,709,623 $75,747 GRAND TOTAL 19,494 31,349 7,235 78 12,345 $837,870,585 $707,653,911 $181,639,780 $470,348,404 $14,550,009 # of returns 5,143 78 6,526 19,494 17,306 8,006 13,742 13,737 average per return 1.4 1.0 1.9 $42,981 $40,891 $22,688 $34,227 $1,059 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 50 TABLE 25 Globe FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 662 852 160 4 237 $2,256,731 $749,851 $900,306 $195,453 $5,061 # of returns 129 4 141 662 483 51 140 139 average per return 1.2 1.0 1.7 $3,409 $1,552 $17,653 $1,396 $36 $10,000 to $19,999 699 1,039 253 6 412 $10,189,695 $7,327,566 $1,307,253 $2,316,853 $60,252 # of returns 195 6 240 699 617 94 400 400 average per return 1.3 1.0 1.7 $14,578 $11,876 $13,907 $5,792 $151 $20,000 to $29,999 525 801 139 3 369 $13,002,854 $10,051,383 $2,181,743 $5,167,389 $137,861 # of returns 101 3 204 525 470 137 464 464 average per return 1.4 1.0 1.8 $24,767 $21,386 $15,925 $11,137 $297 $30,000 to $49,999 754 1,212 196 2 529 $29,738,608 $23,994,890 $5,233,051 $15,775,459 $433,063 # of returns 138 2 303 754 683 300 711 711 average per return 1.4 1.0 1.7 $39,441 $35,132 $17,444 $22,188 $609 $50,000 to $74,999 672 1,145 154 1 596 $41,373,715 $36,071,272 $6,939,908 $25,386,602 $722,999 # of returns 111 1 282 672 648 387 663 663 average per return 1.4 1.0 2.1 $61,568 $55,666 $17,933 $38,291 $1,090 $75,000 to $99,999 360 687 83 3 343 $30,925,060 $28,399,149 $5,252,363 $20,496,454 $597,065 # of returns 52 3 179 360 360 260 359 359 average per return 1.6 1.0 1.9 $85,903 $78,887 $20,201 $57,093 $1,663 $100,000 to $199,999 283 544 85 1 210 $35,397,570 $33,226,684 $6,656,656 $24,941,031 $779,106 # of returns 54 1 113 283 283 253 283 283 average per return 1.6 1.0 1.9 $125,080 $117,409 $26,311 $88,131 $2,753 $200,000 and over 26 49 4 0 15 $16,523,101 $16,674,514 $1,079,716 $15,466,377 $655,388 # of returns 4 0 10 26 26 25 26 26 average per return 1.0 #DIV/0! 1.5 $635,504 $641,327 $43,189 $594,861 $25,207 GRAND TOTAL 3,981 6,329 1,074 20 2,711 $179,407,334 $156,495,309 $29,550,996 $109,745,618 $3,390,795 # of returns 784 20 1,472 3,981 3,570 1,507 3,046 3,045 average per return 1.4 1.0 1.8 $45,066 $43,836 $19,609 $36,029 $1,114 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 51 TABLE 26 Hayden FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 49 62 6 0 28 ($227,466) ($381,208) $19,313 $6,248 $162 # of returns 5 0 15 49 29 1 6 6 average per return 1.2 #DIV/0! 1.9 ($4,642) ($13,145) $19,313 $1,041 $27 $10,000 to $19,999 47 72 22 0 27 $700,904 $520,737 $22,174 $172,813 $4,501 # of returns 19 0 13 47 43 1 28 28 average per return 1.2 #DIV/0! 2.1 $14,913 $12,110 $22,174 $6,172 $161 $20,000 to $29,999 33 51 13 0 15 $787,362 $575,665 $0 $373,149 $9,931 # of returns 8 0 10 33 27 0 32 32 average per return 1.6 #DIV/0! 1.5 $23,859 $21,321 #DIV/0! $11,661 $310 $30,000 to $49,999 61 100 12 0 63 $2,404,182 $1,719,678 $132,373 $1,400,652 $38,803 # of returns 7 0 30 61 50 8 60 60 average per return 1.7 #DIV/0! 2.1 $39,413 $34,394 $16,547 $23,344 $647 $50,000 to $74,999 60 105 3 0 72 $3,625,638 $3,225,179 $246,161 $2,530,574 $71,863 # of returns 3 0 31 60 57 15 60 60 average per return 1.0 #DIV/0! 2.3 $60,427 $56,582 $16,411 $42,176 $1,198 $75,000 to $99,999 26 52 1 0 36 $2,235,346 $2,103,290 $255,385 $1,594,443 $46,152 # of returns 1 0 16 26 26 13 25 25 average per return 1.0 #DIV/0! 2.3 $85,975 $80,896 $19,645 $63,778 $1,846 $100,000 and over 15 27 2 0 12 $1,894,961 $1,819,620 $217,562 $1,473,985 $48,031 # of returns 2 0 6 15 15 8 15 15 average per return 1.0 #DIV/0! 2.0 $126,331 $121,308 $27,195 $98,266 $3,202 GRAND TOTAL 291 469 59 0 253 $11,420,927 $9,582,961 $892,968 $7,551,864 $219,443 # of returns 45 0 121 291 247 46 226 226 average per return 1.3 #DIV/0! 2.1 $39,247 $38,797 $19,412 $33,415 $971 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 52 TABLE 27 Miami FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 198 279 62 1 89 $340,773 $482,084 $108,275 $51,309 $1,330 # of returns 51 1 51 198 149 9 35 35 average per return 1.2 1.0 1.7 $1,721 $3,235 $12,031 $1,466 $38 $10,000 to $19,999 187 279 64 0 121 $2,760,466 $1,965,726 $440,633 $567,183 $14,755 # of returns 53 0 64 187 164 36 101 101 average per return 1.2 #DIV/0! 1.9 $14,762 $11,986 $12,240 $5,616 $146 $20,000 to $29,999 142 214 52 1 95 $3,456,216 $2,531,931 $339,147 $1,436,052 $38,272 # of returns 39 1 49 142 122 26 135 135 average per return 1.3 1.0 1.9 $24,340 $20,754 $13,044 $10,637 $283 $30,000 to $49,999 198 315 38 0 163 $7,591,223 $6,126,992 $1,086,335 $4,118,336 $113,335 # of returns 27 0 88 198 180 67 189 189 average per return 1.4 #DIV/0! 1.9 $38,340 $34,039 $16,214 $21,790 $600 $50,000 to $74,999 179 302 33 1 175 $10,894,816 $9,639,746 $1,584,288 $6,871,583 $195,246 # of returns 25 1 80 179 174 86 176 176 average per return 1.3 1.0 2.2 $60,865 $55,401 $18,422 $39,043 $1,109 $75,000 to $99,999 79 147 24 0 67 $6,796,074 $6,219,366 $1,190,184 $4,469,700 $130,615 # of returns 17 0 33 79 79 58 79 79 average per return 1.4 #DIV/0! 2.0 $86,026 $78,726 $20,520 $56,578 $1,653 $100,000 and over 63 125 13 0 47 $10,563,203 $10,368,473 $1,589,897 $8,384,298 $291,687 # of returns 10 0 26 63 63 54 63 63 average per return 1.3 #DIV/0! 1.8 $167,670 $164,579 $29,443 $133,084 $4,630 GRAND TOTAL 1,046 1,661 286 3 757 $42,402,771 $37,334,318 $6,338,759 $25,898,461 $785,240 # of returns 222 3 391 1,046 931 336 778 778 average per return 1.3 1.0 1.9 $40,538 $40,101 $18,865 $33,289 $1,009 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 53 TABLE 28 Payson/Star Valley FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 1,545 1,985 591 9 408 ($1,270,913) ($4,450,673) $5,642,482 $425,029 $11,146 # of returns 469 9 242 1,545 1,137 317 250 250 average per return 1.3 1.0 1.7 ($823) ($3,914) $17,800 $1,700 $45 $10,000 to $19,999 1,677 2,479 856 4 741 $24,912,240 $17,781,857 $7,085,299 $5,489,972 $143,060 # of returns 616 4 422 1,677 1,462 479 923 921 average per return 1.4 1.0 1.8 $14,855 $12,163 $14,792 $5,948 $155 $20,000 to $29,999 1,296 1,992 536 8 742 $31,891,587 $24,302,988 $7,829,894 $11,584,554 $308,414 # of returns 379 8 390 1,296 1,150 502 1,094 1,094 average per return 1.4 1.0 1.9 $24,608 $21,133 $15,597 $10,589 $282 $30,000 to $49,999 1,594 2,599 709 5 889 $62,001,484 $48,967,891 $16,722,374 $28,155,263 $766,780 # of returns 498 5 468 1,594 1,464 855 1,425 1,425 average per return 1.4 1.0 1.9 $38,897 $33,448 $19,558 $19,758 $538 $50,000 to $74,999 1,224 2,153 639 6 687 $75,334,067 $64,041,781 $20,474,360 $37,771,164 $1,056,200 # of returns 433 6 357 1,224 1,206 920 1,178 1,178 average per return 1.5 1.0 1.9 $61,547 $53,103 $22,255 $32,064 $897 $75,000 to $99,999 699 1,323 416 4 363 $59,911,362 $52,352,829 $15,087,138 $33,371,916 $962,484 # of returns 253 4 201 699 698 590 687 687 average per return 1.6 1.0 1.8 $85,710 $75,004 $25,571 $48,576 $1,401 $100,000 to $199,999 593 1,133 320 2 375 $76,976,803 $70,449,878 $18,648,400 $48,928,556 $1,524,628 # of returns 201 2 185 593 593 558 585 585 average per return 1.6 1.0 2.0 $129,809 $118,802 $33,420 $83,639 $2,606 $200,000 to $499,999 137 258 76 0 86 $39,020,513 $37,144,619 $10,127,425 $26,528,481 $986,073 # of returns 46 0 42 137 136 133 132 132 average per return 1.7 #DIV/0! 2.0 $284,821 $273,122 $76,146 $200,973 $7,470 $500,000 to $999,999 16 29 11 0 14 $10,782,587 $10,904,132 $2,524,564 $8,308,168 $348,600 # of returns 6 0 5 16 16 16 16 16 average per return 1.8 #DIV/0! 2.8 $673,912 $681,508 $157,785 $519,261 $21,788 $1,000,000 and over 13 24 8 0 5 $23,626,872 $23,930,513 $4,096,648 $19,777,165 $874,619 # of returns 6 0 3 13 13 13 13 13 average per return 1.3 #DIV/0! 1.7 $1,817,452 $1,840,809 $315,127 $1,521,320 $67,278 GRAND TOTAL 8,794 13,975 4,162 38 4,310 $403,186,602 $345,425,815 $108,238,584 $220,340,268 $6,982,004 # of returns 2,907 38 2,315 8,794 7,875 4,383 6,303 6,301 average per return 1.4 1.0 1.9 $45,848 $43,864 $24,695 $34,958 $1,108 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 54 TABLE 29 Winkelman FEDERAL ADJUSTED FEDERAL ARIZONA GROSS INCOME # OF NUMBER OF EXEMPTIONS: ADJUSTED ADJUSTED ITEMIZED TAXABLE TAX BRACKET RETURNS PERSONAL AGE 65 BLIND DEPEND. GROSS INC. GROSS INC. DEDUCTIONS INCOME LIABILITY Negative to $9,999 97 134 19 1 56 ($1,333,046) ($1,226,591) $201,432 $23,573 $614 # of returns 15 1 33 97 68 5 15 15 average per return 1.3 1.0 1.7 ($13,743) ($18,038) $40,286 $1,572 $41 $10,000 to $19,999 107 169 41 1 79 $1,573,160 $1,060,120 $128,768 $310,859 $8,075 # of returns 27 1 46 107 92 10 58 58 average per return 1.5 1.0 1.7 $14,702 $11,523 $12,877 $5,360 $139 $20,000 to $29,999 56 89 20 0 44 $1,377,608 $939,839 $120,457 $535,513 $14,328 # of returns 14 0 23 56 46 8 53 53 average per return 1.4 #DIV/0! 1.9 $24,600 $20,431 $15,057 $10,104 $270 $30,000 to $49,999 108 184 21 0 123 $4,361,928 $3,340,489 $308,517 $2,502,420 $68,665 # of returns 14 0 52 108 93 20 106 106 average per return 1.5 #DIV/0! 2.4 $40,388 $35,919 $15,426 $23,608 $648 $50,000 to $74,999 136 227 18 0 136 $8,232,679 $7,157,867 $537,371 $5,744,128 $165,182 # of returns 11 0 64 136 128 36 136 136 average per return 1.6 #DIV/0! 2.1 $60,534 $55,921 $14,927 $42,236 $1,215 $75,000 to $99,999 59 115 6 0 87 $5,060,368 $4,716,736 $472,598 $3,642,215 $105,906 # of returns 4 0 39 59 59 27 59 59 average per return 1.5 #DIV/0! 2.2 $85,769 $79,945 $17,504 $61,732 $1,795 $100,000 and over 25 49 4 0 27 $2,981,200 $2,841,328 $369,205 $2,276,529 $70,983 # of returns 3 0 14 25 25 18 25 25 average per return 1.3 #DIV/0! 1.9 $119,248 $113,653 $20,511 $91,061 $2,839 GRAND TOTAL 588 967 129 2 552 $22,253,897 $18,829,788 $2,138,348 $15,035,237 $433,753 # of returns 88 2 271 588 511 124 452 452 average per return 1.5 1.0 2.0 $37,847 $36,849 $17,245 $33,264 $960 INDIVIDUAL INCOME TAX STATISTICS FOR TAX YEAR 2008 ARIZONA DEPARTMENT OF REVENUE 55 CITIES/TOWNS WITHIN GILA COUNTY COMPARATIVE STATISTICS Most Returns Filed: Payson/Star Valley 8,794, or 45.1% of the county total Most People Represented: Payson/Star Valley 17,456, or 42.9% of the county total Most Age 65 Exemptions: Payson/Star Valley 4,162, or 57.5% of the county total Most Blind Exemptions: Payson/Star Valley 38, or 48.7% of the county total Most Dependents Claimed: Payson/Star Valley 4,310, or 34.9% of the county total Most Dependents as a % of Total Population: Winkelman 39.3% Least Dependents as a % of Total Population: Payson/Star Valley 24.7% Most 65 & Over Persons as a % of Total Population: Payson/Star Valley 23.8% Least 65 & Over Persons as a % of Total Population: Hayden 8.9% Highest Average FAGI: Payson/Star Valley $45,848 Lowest Average FAGI: Winkelman $37,847 Highest Per Capita FAGI: Payson/Star Valley $23,097 Lowest Per Capita FAGI: Winkelman $15,850 Highest % of Itemizers: Payson/Star Valley 49.8% AVERAGE FAGI RANKING FOR CITIES/TOWNS IN GILA COUNTY 2008 2007 % change Payson/Star Valley $45,848 $51,432 (10.9%) Globe $45,066 $42,028 7.2% Gila County $42,981 $44,527 (3.5%) Miami $40,538 $38,371 5.6% Hayden $39,247 $36,237 8.3% Winkelman $37,847 $39,092 (3.2%) 56 GRAHAM COUNTY The 2008 individual income tax abstract for Graham County includes the following zip codes: 85530 - 85531 85546 85535 - 85536 85548 85543 85551 - 85552 There are three incorporated cities within Graham County: Pima (zip codes 85535, 85543), Safford (zip codes 85546, 85548) and Thatcher (zip code 85552). The table below presents some descriptive figures for Graham County for 2008 and 2007. Graham County 2008 2007 % chg # of returns 10,094 10,414 (3.1%) # of people represented 24,187 24,452 (1.1%) # of people over 65 2,135 2,354 (9.3%) # of blind persons 38 38 0.0% # of dependents 9,408 9,253 1.7% Total FAGI (millions) $445.6 $445.1 0.1% Average FAGI $44,145 $42,744 3.3% Total Taxable Income (millions) $277.6 $278.5 (0.3%) Average Taxable Income $36,114 $36,224 (0.3%) Total Tax Liability (millions) $8.5 $8.6 (1.8%) Average Tax Liability $1,100 $1,119 (1.7%) Average Tax Liability Per Return $837 $826 1.3% One final statistic that may be considered is per capita FAGI, calculated by dividing total FAGI by the number of people represented on the tax returns from this county. The 2008 per capita figure is $18,423. This is a 1.2% increase over the 2007 per capita figure, $18,204. The three incorporated cities/towns in this county account for 90.4% of the returns and 93.6% of the total FAGI. 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