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capita
(dollars) [4]�[3] U.S. population is based on resident population plus armed forces overseas as of October 1 of each year. This information is provided by the U.S. Department of Commerce, Bureau of the Census.LSOURCE: Chief Financial Officer, Corporate Budget and Financial Management.[p] Preliminary.[r] Revised.s[4] Average tax per capita is based on gross collections (Column 1) and an estimate of U.S. population (Column 4)..Gross
collections
(thousands
of dollars) [1],Operating
costs
(thousands
of dollars) [2]"Cost
of collecting
$100 (dollars)�[1] Gross collections are collections before refunds are issued. They also include penalties and interest in addition to taxes. See Table 1 for the difference between gross collections and net collections. Includes gross collections for individual income tax, business income taxes, estate and trust income tax, employment taxes, estate tax, gift tax, and excise taxes. See Table 6 for gross collections data by type of tax.
Excludes alcohol and tobacco excise taxes starting with 1988 and taxes on firearms starting with the second quarter of Fiscal Year 1991. Responsibility for these excise taxes was transferred from the ibet to the Alcohol and Tobacco Tax and Trade Bureau and to U.S. Customs and Border Protection, respectively.UTable 29. Collections, Costs, Personnel, and U.S. Population, Fiscal Years 1989 2018+Full-time equivalent
positions
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