Scott A. Hodge & J. Scott Moody. "The Growing Class of Americans Who Pay No Federal Income Taxes." Fiscal Facts. Tax Foundation. April 14, 2004.
*The Tax Foundation defies zero-tax filers as those people filing income tax returns who, after taking all the available credits and deductions,will have all of the money withheld from their paychecks returned. Somemay even have moeny owed to them beyond withholding because of taxcredit programs such as child care credits or the Earned Income Tax Credit.