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,_�-,n�-,l�-,M�-,n�-,l�-,p�-,u�-,n�-,l�-,`�-,l�-,l�-,t�-,l�-,l�-,y�-,s�-,i�-qiTable 6.--Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000ph or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2000_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/!'Returns with income of $200,000 or more"""""#$% Returns with&%Returns without%, !Total'"worldwide income tax'"worldwide income tax",Income concept, item(Number((Number((Number( (of(Amount (of (Amount (of (Amount)returns))returns))returns)  *(1) *(2) *(3) *(4) *(5) *(6)% AAdjusted Gross Income Concept ( ( ( ( ( ( BSalaries and wages~ CN C A~ Cʍ� C?*A~ C@~ D�<A -Business or profession: C C C C C D B Net income~ CW"~ CJ�~ Cl)!A~ C&~ C0t@~ D@B Net loss~ CTA~ CLA~ CLA~ Cn�~ C@p@~ D�@ -Farm:CCCCCDB Net income~ C@~ C�:3~ C@~ C:3~ C,@~ DM@B Net loss~ C@@~ CFA�~ C@~ CW�~ C@U@~ DF@0-(Partnership and S corporation net incomeCCCCCD5-- after section 179 property deduction: [1]CCCCCDB Net income~ C~�8~ C4~ CN,A~ CR4~ C0y@~ D@B Net loss~ C\"A~ C.~ CxA~ C� �~ Cȇ@~ D6�  -Sales of capital assets:CCCCCDB Net gain~ Cmo~ C.;:s~ C[o~ CrB s~ C@~ D.B Net loss~ Cf�!~ C^T~ C!~ CnT~ C@~ DԚ@4-,Sales of property other than capital assets:CCCCCDB Net gain~ Cp@~ C~�~ CP @~ CR=�~ C@`@~ Df@B Net loss~ CPA~ C�~ CpHA~ Cz~ Cp@~ D[@!BTaxable interest received~ C*~ CBV�~ C�~ Ca�~ C@~ DTz$ABTax-exempt interest~ C|�+A~ C^r$~ C+A~ C~~ C@@~ D@B Dividends~ CBA~ C>~ CR~ C�/�~ Cp@~ DhA7B/Pensions and annuities in adjusted gross income~ C~,"~ C2S?~ C$!A~ Cf>~ Cx@~ DY@ ,l�-!,M�-",n�-#,��-$,�-%,P�-&,n�-',l�-(,X�-),n�-*,l�-+,x�-,,p�--,��-.,��-/,y�-0,l�-1,j�-2,�-3,t�-4,|�-5,��-6,��-7,~�-8,}�-9,��-:,l�-;,{�-<,v�-=,z�->,u�-?,v�- -Rent: C C C C C D!B Net income~ !C�A~ !C2� ~ !Cp~A~ !C:�~ !Cr@~ !D?@:"B2 Net loss, total (deductible and nondeductible)~ "CHkA~ "CLA~ "C\fA~ "C�~ "Cs@~ "D@'#B Nondeductible rental loss~ #C`�A~ #C|z~ #CA~ #C #z~ #Ci@~ #Dl@$-Royalty:$C$C$C$C$C$D%B Net income~ %C}�@~ %C�%PA~ %Cq�@~ %Cf�~ %C`g@~ %D@&B Net loss~ &Cw@~ &C @~ &Cq@~ &C@~ &C@~ &DP}@'-Estate or trust:'C'C'C'C'C'D(B Net income~ (C@~ (CN��~ (C@~ (C0^A~ (CZ@~ (D@)B Net loss~ )C@~ )C#~ )C@~ )C|s!A~ )CA@~ )D@ *BState income tax refunds~ *CfxM~ *Cjnf~ *ClM~ *CvVe~ *C@@~ *D@@+BAlimony received~ +Cc@~ +C�0 +C** +C** +C** +D**9,B1Social Security benefits in adjusted gross income~ ,C0�A~ ,Cz~ ,C�A~ ,Cp�~ ,CP@~ ,D@--B%Social Security benefits (nontaxable)~ -C0�A~ -CO~ -C�A~ -CO~ -CP@~ -D@!.BUnemployment compensation~ .CU@~ .CA~ .CR@~ .C�A~ .C4@~ .DS@/B Other income~ /CؚA~ /CrE~ /CA~ /C.D~ /Cpx@~ /DH@0B Other loss~ 0CW@~ 0C �9A~ 0C@S@~ 0C�f~ 0CB@~ 0D@'1BForeign-earned income exclusion~ 1C@3@~ 1CHt~ 1C2@~ 1C�=A~ 1C@~ 1D@Y@2B Total income~ 2C�)�2CﰊA~ 2CN �2C˴A~ 2C@~ 2DJ_$3BStatutory adjustments, total~ 3CD~ 3CFO~ 3CD~ 3C�6O~ 3C@~ 3D@:4B2 Payments to Individual Retirement Arrangements~ 4CpG@~ 4C@!A~ 4CpD@~ 4C A~ 4CH@~ 4Da@>5B6 Payments to self-employed retirement (Keogh) plans~ 5CA~ 5Ce~ 5CA~ 5Ce~ 5CG@~ 5D8@&6B Moving expenses adjustment~ 6C@~ 6CA~ 6C@~ 6CA~ 6C$@~ 6D@Q@7BAdjusted gross income~ 7C�)�7C@[UA~ 7CN �7C@`OA~ 7C@~ 7D7A-8B%Investment interest expense deduction~ 8CF.(~ 8C6~ 8C�(~ 8C6~ 8C`@~ 8D�20A,9-$Total tax preferences excluded from 9C9C9C9C9C9D#:B adjusted gross income~ :C�+A~ :Cx=~ :C6�7~ :CR8~ :C@~ :D@6;-.Total alternative minimum tax preference items;C;C;C;C;C;D:<-2 (excluding tax-exempt interest from private <C<C<C<C<C<D=B activity bonds)~ =C@~ =CzA~ =C@~ =C$FA~ =CC@~ =DR@6>-.Passive activity loss (alternative minimum tax>C>C>C>C>C>D?B adjustment)~ ?CX�A~ ?CD�2A~ ?C�A~ ?CK~ ?Cu@~ ?D�@,l�-A,w@B,b@C,�@D,�@ E,�@F,o@G,[@H,y@I,t@J,b@K,a@L,d�-M,p�-N,p�-O,\�-P,��-Q,��-R,c�-S,��-T,��-U,��-V,��-W,w�-X,s�-Y,��-Z,��-[,k�-\,�-],v�-^,t�-_,��-@EExpanded income~ @F�(�@FqA~ @FN �@FpA~ @FX@~ @GXA"AHFootnotes at end of table.AIAIAIAIAIAIrBjTable 6.--Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 BBBBBBzCror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2000--ContinuedCCCCCC_DW[All figures are estimates based on samples--money amounts are in thousands of dollars]DDDDDDE-/E.'Returns with income of $200,000 or moreE/E/E/E/E/F0F1F2 Returns withF3F2Returns withoutF2G, G.TotalG4G/worldwide income taxG4G/worldwide income taxG/H,Income concept, itemH5NumberH5H5NumberH5H5NumberH5 I5ofI5Amount I5of I5Amount I5of I5AmountJ6J7returnsJ7J7returnsJ7J7returnsJ7K  K8(1) K8(2) K8(3) K8(4) K8(5) K8(6)0LA(Adjusted Gross Income Concept--ContinuedL5L5L5L5L5L5MKExemption amount~ MC�V~ MC>,�~ MCU~ MC\oYA~ MCЋ@~ MD>@N-Itemized deductions:NCNCNCNCNCND2OB* Total per adjusted gross income concept~ OC(�~ OCm.~ OC��~ OCbv�-~ OC\@~ OD.v-PB% Charitable contributions deduction~ PC~ PC.�6 ~ PCRߖ~ PCn+ ~ PC@~ PDA#Q- Interest paid deduction:QCQCQCQCQCQD6RB. Total per adjusted gross income concept~ RC�~ RCI� ~ RC�~ RC^J ~ RCę@~ RDvAD+SB# Total home mortgage interest~ SCnz~ SC�?M ~ SCz~ SCI ~ SCГ@~ SD@/TB' Medical and dental expense deduction~ TCP@~ TCH~ TC .@~ TC@$1A~ TC0q@~ TD@/UB' Net casualty or theft loss deduction~ UC@~ UC@ A~ UC@~ UC@~ UC@Y@~ UDo@VB Taxes paid deduction~ VC�~ VC{~ VCNs�~ VC�/s~ VCD@~ VD�A3W-+ Net limited miscellaneous deductions perWCWCWCWCWCWD+XB# adjusted gross income concept~ XCA~ XC҅�~ XC�A~ XC�~ XCH@~ XD@@/YB' Non-limited miscellaneous deductions~ YC`@@~ YCr~ YCP!@~ YC�~ YC@~ YD�A+Z-#Excess of exemptions and deductionsZCZCZCZCZCZD'[B over adjusted gross income~ [CM@~ [C]N~ [C@~ [C(�(A~ [C@~ [D�)A\BTaxable income~ \C�\CdZA~ \C`EA\CyZA~ \C@r@~ \D�(@]BTax at regular rates~ ]C�~ ]CRj~ ]C^~ ]Cjj~ ]Cpr@~ ]D@.^B&Alternative minimum tax (Form 6251)~ ^CA~ ^C ^C** ^C** ^C** ^D**!_BIncome tax before credits~ _C��~ _CEl~ _C. �~ _Cl~ _Cr@~ _D@`,l�-a,T�-b,h�-c,w�-d,x�-e,x�-f,}�-g,z�-h,r�-i,{�-j,{�-k,i�-l,��-m,��-n,��-o,o�-p,b@q,@r,|@s,�@t,�@u,�@v,�@w,�@x,�@y,�@z,b@{,@|,�@ },�@~,o@,[@`- Tax credits:`C`C`C`C`C`DaB Total~ aC� A~ aCl~ aC A~ aC.xk~ aCr@~ aD@bB Child care credit~ bC�4A~ bC@~ bCP4A~ bC`@~ bC.@~ bD@ cB Minimum tax credit~ cC@~ cC�1A~ cCP@~ cC>E~ cCp@~ cD @ dB Foreign tax credit~ dC~ dC~ dC~ dC~ dC~ dD%eB General business credit~ eC&@~ eCA~ eC0$@~ eCA~ eC>@~ eD j@"fBWorldwide total income tax~ fCN �~ fC:Jl~ fCN �~ fC:Jl~ fC~ fDgBForeign taxes paid~ gC>B2~ gCޅJ~ gC>B2~ gCޅJ~ gC~ gD;h-3 Foreign taxes paid on excluded foreign-earnedhChChChChChD#iB income (Form 1116)~ iC@l@~ iC#~ iC@l@~ iC#~ iC~ iD)j-!Taxable income which would yield:jCjCjCjCjCjD$kB Income tax before credits~ kC��kCLA~ kC. �kC A~ kCr@~ kD@#lB Income tax after credits~ lC. �lC�`A~ lC. �lC�`A~ lC~ lD%mB Worldwide total income tax~ mCN �mCkjA~ mCN �mCkjA~ mC~ mD/n-'Reconciliation of adjusted gross incomenCnCnCnCnCnD"o- and expanded income:oCoCoCoCoCoDpB Adjusted gross income~ pC�)�pC@[UA~ pCN �pC@`OA~ pC@~ pD7A<q-4 plus: Total tax preferences excluded from qCqCqCqCqCqD7rB/ adjusted gross income [2]~ rC�+A~ rCx=~ rC6�7~ rCR8~ rC@~ rD@@sB8 Social Security benefits (nontaxable)~ sC0�A~ sCO~ sC�A~ sCO~ sCP@~ sD@:tB2 Foreign-earned income exclusion~ tC@3@~ tCHt~ tC2@~ tC�=A~ tC@~ tD@Y@;uB3 minus: Investment interest expense deduction~ uCF.(~ uC6~ uC�(~ uC6~ uC`@~ uD�20A?vB7 Non-limited miscellaneous deductions~ vC`@@~ vCr~ vCP!@~ vC�~ vC@~ vD�ABwB: Unreimbursed employee business expenses~ wCL�A~ wC2p~ wC؈A~ wC~Y~ wCc@~ wD@$xE Equals: Expanded income~ xF�(�xFqA~ xFN �xFpA~ xFX@~ xGXA"yHFootnotes at end of table.yyyyyyrzjTable 6.--Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 zz{ror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2000--Continued{_|W[All figures are estimates based on samples--money amounts are in thousands of dollars]||||||}-/}!'Returns with income of $200,000 or more}"}"}9}"}"~#~$~% Returns with~:~%Returns without~%, !Total'"worldwide income tax;"worldwide income tax",l@�,t@�,b@�,a@�,d@�,_@�,z@�,_@�,n@�,l@�,M@�,n@�,l@�,p@�,u@�,n@�,l@�,`@�,l@�,l@�,t@�,l@�,l@�,y@�,s@�,i@�,�@�,M@�,n@�,�@�,@�,P@,Income concept, item(Number((Number<(Number( �(of�(Amount �(of �<Amount �(of �(Amount�6�)returns�)�)returns�=�)returns�)�> �*(1) �*(2) �*(3) �?(4) �*(5) �*(6)�AExpanded Income Concept�#�#�#�+�#�#�BSalaries and wages~ �CvY��C~A~ �C6M��C�"A~ �C@~ �DA�-Business or profession:�C�C�C�C�C�D�B Net income~ �C\X!A~ �C��~ �C^�"~ �C�4�~ �Cj@~ �D@�B Net loss~ �C(�A~ �C6~ �C�A~ �C:~ �Ch@~ �D@ �-Farm:�C�C�C�C�C�D�B Net income~ �C@~ �C5~ �C @~ �C�*A~ �C(@~ �DF@�B Net loss~ �C @~ �CƸ�~ �C@@~ �C~ �CQ@~ �D@0�-(Partnership and S corporation net income�C�C�C�C�C�D5�-- after section 179 property deduction: [1]�C�C�C�C�C�D�B Net income~ �C`�,A~ �Cn�4~ �Cv 9~ �C 4~ �C0y@~ �DV@�B Net loss~ �C@xA~ �CE�~ �ClmA~ �Cb~ �C@~ �D8�A �-Sales of capital assets:�C�C�C�C�C�D�J Net gain~ �Cq~ �CZrs~ �Cq~ �CAQs~ �C\@~ �D>E!�J Net loss~ �C�!~ �C:*U~ �Ch� A~ �Cz�T~ �Cx@~ �D`@4�-,Sales of property other than capital assets:�C�C�C�C�C�D�B Net gain~ �C,@~ �C�~ �Cp%@~ �C��~ �CZ@~ �D@�B Net loss~ �CA~ �CcDA~ �C}A~ �C�+�~ �Cj@~ �D@!�BTaxable interest received~ �C> �~ �C�~ �C�~ �Cx�~ �C@~ �DFA�BTax-exempt interest~ �C,�-A~ �CZk~ �C&Y;~ �CG~ �C4@~ �D�$�B Dividends~ �C^~ �C�= ~ �CBA~ �Cb~ �C@~ �DPf A7�B/Pensions and annuities in adjusted gross income~ �CX�!A~ �CJ�~ �C.�#~ �Cg�~ �C@~ �Di@ �-Rent:�C�C�C�C�C�D�B Net income~ �CDA~ �CN~ �C@A~ �C~ �Cp@~ �D@:�B2 Net loss, total (deductible and nondeductible)~ �CX�A~ �C�~ �C4�A~ �C�.�~ �Cp@~ �Dο@'�B Nondeductible rental loss~ �CA~ �C|~ �CA~ �C~|~ �C]@~ �D(@�-Royalty:�C�C�C�C�C�D�B Net income~ �C�:A~ �C~ �C84A~ �Cz�~ �Ci@~ �D@�,l@�,l@�,X@�,n@�,l@�,x@�,p@�,�@�,�@�,y@�,l@�,j@�,@�,t@�,|@�,�@�,�@�,~@�,}@�,�@�,l@�,{@�,v@�,z@�,u@�,v@�,q@�,w@�,b@�,v@�,~@ �,�@�B Net loss~ �CK@~ �C@~ �CF@~ �C`@~ �C@~ �D=@�-Estate or trust:�C�C�C�C�C�D�B Net income~ �C @~ �CƋ�~ �CP@~ �CZ2�~ �Ce@~ �D[@�B Net loss~ �C@~ �C#~ �C@~ �Cp�!A~ �CB@~ �D@ �BState income tax refunds~ �C o3A~ �Ceh~ �Ck3A~ �C6]g~ �C @~ �D@�BAlimony received~ �Cc@~ �C�0 �C** �C** �C** �D**9�B1Social Security benefits in adjusted gross income~ �C�A~ �C�~ �CA~ �C�~ �CВ@~ �D@-�B%Social Security benefits (nontaxable)~ �C�A~ �C�Y~ �CA~ �C�:6A~ �Cؒ@~ �D@!�BUnemployment compensation~ �CQ@~ �C8�A~ �C`P@~ �C0�A~ �C"@~ �DA@�B Other income~ �C�A~ �C@~ �C�A~ �C:C@~ �Cs@~ �D@�B Other loss~ �C@@~ �Cx~ �C@~ �Cx~ �CB@~ �D@'�BForeign-earned income exclusion~ �Cw@~ �C]�~ �Cu@~ �CRD�~ �C0@~ �D\@�B Total income~ �C_��C@y?A~ �C�;��C@仌A~ �C @~ �D�,A$�BStatutory adjustments, total~ �C:E~ �C"R~ �C� E~ �C�9R~ �C؀@~ �D@:�B2 Payments to Individual Retirement Arrangements~ �C@~ �CkA~ �C@~ �CiA~ �CE@~ �D_@>�B6 Payments to self-employed retirement (Keogh) plans~ �CA~ �Cf~ �CL�A~ �C"f~ �C@@~ �D@&�B Moving expenses adjustment~ �C@@~ �C�A~ �C @~ �C�A~ �C"@~ �DP@�BAdjusted gross income~ �C_��C@W[A~ �C�;��CGWA~ �C @~ �D|�+A-�B%Investment interest expense deduction~ �C6�'~ �C�~ �CN�'~ �Cb �~ �CЇ@~ �DJ A,�-$Total tax preferences excluded from �C�C�C�C�C�D#�B adjusted gross income~ �C� .A~ �CS�~ �C-A~ �CZd~ �C@~ �D8�"A6�-.Total alternative minimum tax preference items�C�C�C�C�C�D:�-2 (excluding tax-exempt interest from private �C�C�C�C�C�D�B activity bonds)~ �CI@~ �C�A~ �C�3@~ �CA~ �CV@~ �D@6�-.Passive activity loss (alternative minimum tax�C�C�C�C�C�D�B adjustment)~ �C�A~ �C�L~ �CpA~ �C�#L~ �Ct@~ �D�MExpanded income~ �F_��FA~ �F�;��FrA~ �F @~ �G<"�HFootnotes at end of table.������r�jTable 6.--Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 z�ror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2000--Continued_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]������/�!'Returns with income of $200,000 or more�"�"�"�"�"�,l@�,[@�,y@�,t@�,b@�,a@�,d�-�,j�-�,p�-�,\�-�,��-�,��-�,��-�,c�-�,��-�,��-�,��-�,��-�,��-�,w�-�,s�-�,��-�,��-�,k�-�,�-�,v�-�,t�-�,= �-�,y�-�,T�-�,h�-�,w�-�#�$�% Returns with�&�%Returns without�%�, �!Total�'�"worldwide income tax�'�"worldwide income tax�"�,Income concept, item�(Number�(�(Number�(�(Number�( �(of�(Amount �(of �(Amount �(of �(Amount��)returns�)�)returns�)�)returns�)�  �*(1) �*(2) �*(3) �*(4) �*(5) �*(6)*�L"Expanded Income Concept--Continued�+�@�@�@�@�@�KExemption amount~ �CڀX~ �C:E�~ �C�6A~ �CV~ �CH@~ �D|@�-Itemized deductions:�C�C�C�C�C�D2�B* Total per adjusted gross income concept~ �C��~ �CF;?-~ �C�~ �Cj�,~ �CV@~ �DvC,�B$ Total per expanded income concept~ �C��~ �C:ܴ0~ �CJ~ �C 0~ �CV@~ �D"A-�B% Charitable contributions deduction~ �Cvϗ~ �C*S ~ �C�~ �CI ~ �C|@~ �D A#�- Interest paid deduction:�C�C�C�C�C�D6�B. Total per adjusted gross income concept~ �C�~ �C�  ~ �CX@A~ �CV � ~ �C@~ �D^�"0�B( Total per expanded income concept~ �Cy~ �CV8 ~ �Cڮy~ �C5 ~ �C@~ �DO@+�B# Total home mortgage interest~ �CΚy~ �C~�- ~ �Cc>A~ �C+ ~ �C@~ �D@>@/�B' Medical and dental expense deduction~ �C@~ �C4A~ �C_@~ �C6`L~ �C@~ �D0@/�B' Net casualty or theft loss deduction~ �C@~ �CD A~ �C@~ �C@~ �C[@~ �D`@�B Taxes paid deduction~ �CP�~ �C�~ �C1�~ �Cn�~ �C@~ �D@3�-+ Net limited miscellaneous deductions per�C�C�C�C�C�D+�B# adjusted gross income concept~ �CA~ �C~ �CA~ �C�~ �C@~ �D@/�B' Non-limited miscellaneous deductions~ �C@~ �C��~ �C@~ �C 5@A~ �CP@~ �D@+�-#Excess of exemptions and deductions�C�C�C�C�C�D'�B over adjusted gross income~ �C;@~ �Cr1A~ �C@~ �C�)A~ �C@~ �D�5A�BTaxable income~ �C� ��C@lkA~ �Cv��C0kA~ �Cu@~ �Dp$@�BTax at regular rates~ �C~ �~ �Cjk~ �C��~ �Ck~ �C`v@~ �D@~@+�B#Alternative minimum tax (Form 6251)~ �CA~ �C ~ �CA~ �C�~ �C @~ �D@�J�J� J� J� J� J� J�J�J�J�J�J�J�J�J�J�J�J�J�J�J�J�J�J�J� J�!J�"J�#J�$J�%J�&J�'J�(J�)J�*J�+J�,J�-J�.J�/J�0J�1J�2J�3J�4J�5J�6J�7J�8J�9J�:J�;J�<J�=J�>J�?J�@J�AJ�BJ�CJ�DJ�EJ�FJ�GJ�HJ�IJ�JJ�KJ�LJ�MJ�NJ�OJ�PJ�QJ�RJ�SJ�TJ�UJ�VJ�WJ�XJ�YJ�ZJ�[J�\J�]J�^J�_J�`J�aJ�bJ�cJ�dJ�eJ�fJ�gJ�hJ�iJ�jJ�kJ�lJ�mJ�nJ�oJ�pJ�qJ�rJ�sJ�tJ�uJ�vJ�wJ�xJ�yJ�zJ�{J�|J�}J�~J�J�J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J��J!�BIncome tax before credits~ �C(hEA~ �CAl~ �C�;�~ �Cl~ �Cv@~ �D@�- Tax credits:�C�C�C�C�C�D�B Total~ �CA~ �C�=;A~ �CA~ �C:A~ �Cv@~ �D@�B Child care credit~ �CA~ �Ci@~ �CA~ �Ci@~ �C"@~ �D@ �B Minimum tax credit~ �CЁ@~ �CrG~ �Cn@~ �CJ"F~ �C s@~ �D� @�,l�-�,x�-�,}�-�,z�-�,r�-�,{�-�,{�-�,i�-�,��-�,��-�,��-�,o�-�,b�-�,�-�,|�-�,��-�,��-�,��-�,��-�,��-�,��-�,�@�,�@�,�@�,W@�,i@�,C@�,e@�, @�, @�, @�, @ �B Foreign tax credit~ �C~ �C~ �C~ �C~ �C~ �D%�B General business credit~ �C@~ �C,�A~ �C@~ �CA~ �CA@~ �D`j@"�BWorldwide total income tax~ �C�;�~ �C{l~ �C�;�~ �C{l~ �C~ �D�BForeign taxes paid~ �C`X*A~ �Cp~ �C`X*A~ �Cp~ �C~ �D;�-3 Foreign taxes paid on excluded foreign-earned�C�C�C�C�C�D#�B income (Form 1116)~ �C@@~ �Cl�*A~ �C@@~ �Cl�*A~ �C~ �D)�-!Taxable income which would yield:�C�C�C�C�C�D$�B Income tax before credits~ �C(hEA�CA~ �C�;��CUA~ �Cv@~ �D@#�B Income tax after credits~ �C�;��C�A~ �C�;��C�A~ �C~ �D%�B Worldwide total income tax~ �C�;��C@�A~ �C�;��C@�A~ �C~ �D/�-'Reconciliation of adjusted gross income�C�C�C�C�C�D"�- and expanded income:�C�C�C�C�C�D�B Adjusted gross income~ �C_��C@W[A~ �C�;��CGWA~ �C @~ �D|�+A<�-4 plus: Total tax preferences excluded from �C�C�C�C�C�D7�B/ adjusted gross income [2]~ �C� .A~ �CS�~ �C-A~ �CZd~ �C@~ �D8�"A@�B8 Social Security benefits (nontaxable)~ �C�A~ �C�Y~ �CA~ �C�:6A~ �Cؒ@~ �D@:�B2 Foreign-earned income exclusion~ �Cw@~ �C]�~ �Cu@~ �CRD�~ �C0@~ �D\@;�B3 minus: Investment interest expense deduction~ �C6�'~ �C�~ �CN�'~ �Cb �~ �CЇ@~ �DJ A?�B7 Non-limited miscellaneous deductions~ �C@~ �C��~ �C@~ �C 5@A~ �CP@~ �D@B�B: Unreimbursed employee business expenses~ �C�A~ �C�~ �C`�A~ �C�~ �C@[@~ �D�@$�M Equals: Expanded income~ �F_��FA~ �F�;��FrA~ �F @~ �G<��N�** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.��N�[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying property in the year they place it in service, S�NKinstead of taking depreciation deductions over a specified recovery period.e�N][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.?�N7NOTE: Detail may not add to totals because of rounding.a�OYSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03). �N �N�N�N�N,l@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @NNNNNNNNN N N N N NNNNNNNNNNNNNNNNNNN ,l@!, @", @#, @$, @%, @&, @', @(, @), @*, @+, @,, @-, @., @/, @0, @1, @2, @3, @4, @5, @6, @7, @8, @9, @:, @;, @<, @=, @>, @?, @ N!N"N#N$N%N&N'N(N)N*N+N,N-N.N/N0N1N2N3N4N5N6N7N8N9N:N;N<N=N>N?N@,l@A, @B, @C, @D, @E, @F, @G, @H, @I, @J, @K, @L, @M, @N, @O, @P, @Q, @R, @S, @T, @U, @V, @W, @X, @Y, @Z, @[, @\, @], @^, @_, @@NANBNCNDNENFNGNHNINJNKNLNMNNNONPNQNRNSNTNUNVNWNXNYNZN[N\N]N^N_N`,l@a, @b, @c, @d, @e, @f, @g, @h, @i, @j, @k, @l, @m, @n, @o, @p, @q, @r, @s, @t, @u, @v, @w, @x, @y, @z, @{, @|, @}, @~, @, @`NaNbNcNdNeNfNgNhNiNjNkNlNmNnNoNpNqNrNsNtNuNvNwNxNyNzN{N|N}N~NN,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N,l@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @NNNNNNNNN N N N N NNNNNNNNNNNNNNNNNNN ,l@!, @", @#, @$, @%, @&, @', @(, @), @*, @+, @,, @-, @., @/, @0, @1, @2, @3, @4, @5, @6, @7, @8, @9, @:, @;, @<, @=, @>, @?, @ N!N"N#N$N%N&N'N(N)N*N+N,N-N.N/N0N1N2N3N4N5N6N7N8N9N:N;N<N=N>N?N@,l@A, @B, @C, @D, @E, @F, @G, @H, @I, @J, @K, @L, @M, @N, @O, @P, @Q, @R, @S, @T, @U, @V, @W, @X, @Y, @Z, @[, @\, @], @^, @_, @@NANBNCNDNENFNGNHNINJNKNLNMNNNONPNQNRNSNTNUNVNWNXNYNZN[N\N]N^N_N`,l@a, @b, @c, @d, @e, @f, @g, @h, @i, @j, @k, @l, @m, @n, @o, @p, @q, @r, @s, @t, @u, @v, @w, @x, @y, @z, @{, @|, @}, @~, @, @`NaNbNcNdNeNfNgNhNiNjNkNlNmNnNoNpNqNrNsNtNuNvNwNxNyNzN{N|N}N~NN,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N�N,�@, @, @, @, @, @, @, @, @ , @NNNNNNNNN N= a" R1 > ��" �������������������������������