WASHINGTON (AP) - Mitt Romney got the math about right.
Forty-six percent of the country's potential taxpayers - some 76 million - paid no federal income taxes last year, according to a study by the Tax Policy Center.
While it's true most of those nonpayers are poor, the numbers include some others who got tax breaks because they are old, have children in college or didn't owe taxes on interest from state and local bonds.
On the spending side, 150 million people - just under half the country - received benefits last year from one or more federal programs, according to the Census Bureau.
A look at just the four biggest programs shows how varied their often-overlapping recipients can be. There were 50 million collecting Social Security and 46 million getting Medicare health coverage for the elderly - programs that pay everyone regardless of their income. Eighty million were living in households getting Medicaid medical coverage, and 48 million were in families receiving food stamps, which are limited to the poor.
Combined, those numbers belie a political point that Romney, the Republican presidential candidate, was making when he spoke at a secretly recorded Florida fundraiser in May.
Some 47 percent, he said, "will vote for the president no matter what." But that's not so for the elderly, who favored Romney over President Barack Obama 52 percent to 42 percent in a poll last month, and it wouldn't be true for millions of middle-class or wealthy voters either.
"A significant fraction of government entitlement benefits are neither poor nor necessarily supporters of the Democratic Party, and many pay significant income taxes," said Robert Reischauer, a fellow at the Urban Institute.
According to the Tax Policy Center study, 38 million - half of those who owe no federal income taxes - escape owing money to the IRS because their income is too low. For them, merely using the standard deduction, personal exemptions and other basic parts of the tax code allow them to avoid income taxes.
On top of that, about one in five others who don't owe federal income taxes - nearly 17 million potential taxpayers - benefit from tax breaks for the elderly. These include the exclusion of taxes on part of their Social Security benefits and a higher standard deduction.
Almost 12 million avoid income taxes because they use the earned income tax credit for low-income workers, the child tax credit and other breaks for low-earning families with children.