\pjnwill00  0H0G\uB  dMbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1  Arial1 Arial1 xArial&?'?(?)?M dX,"dX,??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm30#,##0" ";\-#,##0" ";\-\-" ";@" "ZW@"...................................................................................."b_\ \ \ \ @"...................................................................................."'$#,##0" ";\-#,##0" ";\-\-" ";@" "2/#,##0" ";\-#,##0" ";\-\-" ";@" "/,#,##0" ";\-#,##0" ";\-\-" ";@" ".+#,##0" ";\-#,##0" ";\-\-" ";@" " ##0.0E+0mm:ss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dataFollowed Hyperlink  HyperlinkU} nk}  nk}  #nk} nk} Ink} I#nk ,l@,@,@,@,@ ,$,$,@$,$ ,$ ,$ ,x$ ,$ ,$,$,$,$,$,$,$,$,$,$,$,$,$,$ ,$,$,$,$,$e]Table 3.--2001, Individual Income Tax Returns With a Foreign Tax Credit or a Form 1116: [1]       ^VSources of Income, Deductions and Tax Items and Foreign Income, Taxes, and Credit, by       %Size of Adjusted Gross Income      _W[All figures are estimates based on samples--money amounts are in thousands of dollars]           *+UsMSelected income, exclusion, deduction, and credit items reported on Form 1040tttttt  , ,-./%rSize of adjusted gross incomeeNumber of returns0Adjusted grossuSalaries and wagesv+w#Foreign-earned income exclusion [2]f!wForeign housing deductiong  . 1,,-,2re3income4NumberlAmount4NumberlAmount4NumbernAmount 5 555673 or deficit4 of returnsm4 of returnsm4 of returnso , ,,,8 9 :(1) :(2) :(3) :(4) :(5) :(6) :(7) ;(8) < < < < < < < < < = > ? @ A A A A A B C - B D All returns~ E EA~ E~ ENb~ E@~ E~ EH@~ F&@ G H H H H H H H G H I JNo adjusted gross income~ K]@~ Kʜ~ K@=@~ KV3A~ K@~ KA K*34  L*938   - - - - - - - 1 - / J$1 under $10,000~ K A~ K>~ K t@~ KL'+A~ KE@~ K|A K*12  L*22   - - - - - - -  - /J$10,000 under $25,000~ KA~ K^~ KA~ K~ K @~ K A K*72  L*776   - - - -----/J$25,000 under $50,000~ K61(~ KN~ KhNA~ K6~ K@@~ K0A K*131 L*3,704   - - - -----/J$50,000 under $75,000~ K>U*~ KlA~ K^A~ KZ#C~ K/@~ K'A~ K0s@~ L@  - - - -----/J$75,000 under $100,000~ Kx A~ K:` ~ KA~ KN0~ K@~ Kޤ!~ K@X@~ L@  - - - -----/J$100,000 under $200,000~ Khk-A~ K~ K-~ K~ KS@~ K&7A~ K~@~ L>@  - - - -----/J$200,000 under $500,000~ KZA~ Kڎ$~ KlA~ K$~ K@~ KI~ K@~ L@  - - - -----/!J$500,000 under $1,000,000~ KQA~ K,~ K5@~ KX ~ K@~ K0A~ KPu@~ L@  - - - -----/#J$1,000,000 under $1,500,000~ K@@~ K>K ~ K@~ K>B~ KL@~ K`@~ K[@~ L@  - - - -----/#J$1,500,000 under $2,000,000~ Kf@~ K%~ K@~ Kb~ KP@~ K@~ KP@~ L@  - - - -----/#J$2,000,000 under $5,000,000~ K@@~ KZS~ K@~ Kr~ K@~ K`@~ KD@~ L@  - - - -----/$J$5,000,000 under $10,000,000~ Kx@~ K*$ ~ K׺@~ K~ Kg@~ Km@~ K&@~ L(@  - - - -----/J$10,000,000 or more~ K@~ K~ ~ K@~ Km~ KY@~ Kt@ K*4  L*92   - - - -----/MNNNNNNNO  - --B*`XSelected income, exclusion, deduction, and credit items reported on Form 1040--continued!Returns with a Form 1116  B%rSize of adjusted gross incomepTaxable incomeForeign tax creditpTotal income taxwWorldwide income [3] B4NumberlAmount4NumberlAmount4NumberlAmount4NumbernAmount BP4 of returnsm4 of returnsm4 of returnsm4 of returnsoB9 :(9) :(10) :(11) :(12) :(13) :(14) Q(15) R(16)B ,l$!,d$",$#,$$,$%,$&,$',$(,$),$*,$+,$,,$-,$.,$/,$0,$ 1,n$2,$3,$4,$5,=$6,$7,$8,$9,n$:,$;,$<,$=,$>,$?,$ > A A A A A A A S B!D All returns~ !E!EA~ !E2~ !E~}~ !E~ !EƋ0~ !E !T. A!B "JNo adjusted gross income~ "K~ "K "K*12  "K*1 ~ "K@~ "K@@~ "K @~ "U{"B#J$1 under $10,000~ #KxA~ #KeA~ #K,A~ #KD@~ #K0@~ #K@~ #Kw@~ #U0A#B$J$10,000 under $25,000~ $K$A~ $K~ $KmA~ $K@@~ $KbA~ $KvA~ $KA~ $U$ H$B%J$25,000 under $50,000~ %K,#A~ %K6~ %K"A~ %K @~ %K"A~ %K1@A~ %KDA~ %U=% -%B&J$50,000 under $75,000~ &K$A~ &KI~ &K>(~ &KxA~ &K$A~ &KTQA~ &KqA~ &U.Vq& -&B'J$75,000 under $100,000~ 'K A~ 'K~ 'K~ !~ 'KHA~ 'KfQ!~ 'K w~ 'K8A~ 'UjV' -'B(J$100,000 under $200,000~ (K>:~ (Kr4]~ (KF8~ (Kn*~ (K[-A~ (Kn]~ (KA~ (U( -(B)J$200,000 under $500,000~ )K88A~ )Kˣ~ )KA~ )KM~ )KKA~ )K,t~ )KHtA~ )UG) -)B!*J$500,000 under $1,000,000~ *K=A~ *KvB~ *KxA~ *Kva8~ *KJA~ *Kk~ *K7@~ *U~ * -*B#+J$1,000,000 under $1,500,000~ +K@~ +Kں ~ +K`@~ +K2!A~ +K`@~ +K}~ +Kt@~ +Um + -+B#,J$1,500,000 under $2,000,000~ ,KM@~ ,K"+~ ,K}@~ ,KA~ ,K@^@~ ,KX~ ,K@~ ,UrW, -,B#-J$2,000,000 under $5,000,000~ -K@@~ -KJ`~ -K@~ -K31~ -K@~ -K>Y~ -K@@~ -U5- --B$.J$5,000,000 under $10,000,000~ .KN@~ .KR ~ .K@~ .KA~ .Ke@~ .K⨾~ .K@~ .U\ . -.B/J$10,000,000 or more~ /K@~ /K"ó~ /K@~ /KL'A~ /K@~ /K6j~ /Kȱ@~ /U/ -/B0V0N0N0N0N0N0N0W0X0 -0B1Y+1h#Returns with a Form 1116--continued1i1i1i1i1i1i1i1 -1B2P>26Foreign income, taxes and credit reported on Form 111622222222 -2B3P3Z393Z3923* Foreign-source taxable income 3903( Foreign taxes paid or accrued on:33 -3B%4Size of adjusted gross income#4~Foreign-source gross income4,4$Foreign-source deductions and losses404( before adjustments [4]4 4oTotal4y4 -4 -4-4-4-4-4-4B5r54Number5zAmount54Number5zAmount54Number5zAmount54Number5xAmount5B6P64 of returns6m64 of returns6m64 of returns6m64 of returns6o6B79 7:(17) 7:(18) 7Q(19) 7Q(20) 7Q(21) 7Q(22) 7Q(23) 7[(24)7B8>8A8A8A8A8A8A8A8=818B9D All returns~ 9E1~ 9E^=v ~ 9Es~ 9E~ 9E~ 9E\~ 9E~ 9F.919B :JNo adjusted gross income~ :K@~ :K-P~ :K@k@~ :K,A~ :K@~ :KA~ :K#@~ :L@:1:B;J$1 under $10,000~ ;K@~ ;KXfA~ ;K@~ ;KPX@~ ;K @~ ;K0A~ ;KPY@~ ;Ly@;<;B<J$10,000 under $25,000~ <KȃA~ <K(~ <KA~ <KA~ <KXA~ <KA~ <K(A~ <LvA<B=J$25,000 under $50,000~ =KA~ =KGf~ =KA~ =K A~ =KA~ =K6A~ =KTA~ =LA=H=B>J$50,000 under $75,000~ >KyA~ >K6A~ >K06 A~ >Kb A~ >KTA~ >KMK~ >K̋A~ >L'A>->B?J$75,000 under $100,000~ ?Kq A~ ?Kwv~ ?K A~ ?KA~ ?Kz A~ ?K]~ ?K A~ ?LA?-?B@,l$A,$B,$C,$D,$E,$F,$G,$H,$I,n$J,BK,L,vM,HN,w O,nP ,$Q ,$R ,$S ,$T ,$U ,$V ,$W ,Z$X ,$Y ,$Z ,$[ ,$\ ,$] ,$^ ,$_ ,$@J$100,000 under $200,000~ @KtA~ @K2V~ @KxCA~ @K/~ @K<A~ @KV>'~ @K@sA~ @LEQ@-@BAJ$200,000 under $500,000~ AKHA~ AKNU~ AKTA~ AKfs~ AK A~ AKy~ AKA~ AL&{A-AB!BJ$500,000 under $1,000,000~ BK@~ BKM~ BKQ@~ BK>iz~ BKЧ@~ BK~ BKP[@~ BL*#FB-BB#CJ$1,000,000 under $1,500,000~ CK@~ CK*U~ CK@p@~ CK 1A~ CK@~ CKj!~ CK@~ CL3$AC-CB#DJ$1,500,000 under $2,000,000~ DKF@~ DK~ DK@~ DKފC~ DKP@~ DKƌd~ DK+@~ DLPAD-DB#EJ$2,000,000 under $5,000,000~ EKP@~ EKZؘ~ EK@~ EKFR~ EKV@~ EK~ EK:@~ EL+AE-EB$FJ$5,000,000 under $10,000,000~ FK`@~ FK"=~ FK@~ FKv=~ FKk@~ FKFz~ FK\@~ FLmAF-FBGJ$10,000,000 or more~ GK@~ GK>"~ GK@~ GK2 ~ GK@~ GKJ~ GK@~ GL(AG-GBH\H]H]H]H]H]H]H]H^H-HB&I Footnotes at end of table.I-I-I-I-I-I-I-I/I-IBfJ^Table 3.--2001, Individual Income Tax Returns With a Foreign Tax Credit or a Form 1116: [1] JJJJJJJJJ J !J J $J $J-J$J$J$^KVSources of Income, Deductions and Tax Items and Foreign Income, Taxes, and Credit, by KK !0L(Size of Adjusted Gross Income--ContinuedLL !_MW[All figures are estimates based on samples--money amounts are in thousands of dollars]MM !N%N%N%N%N%NN%N%N%N !N !OB+Oh#Returns with a Form 1116--continuedOiOiOiOiOiOiOiO BO !PBIPjAForeign income, taxes and credit reported on Form 1116--continuedPkPkPkPkPkPkPkQ_4Qs,Foreign taxes paid or accrued on--continued:QtQtQtQtQtQtQt%R}Size of adjusted gross incomeR DividendsRRpRents and royaltiesRRpInterestRRp Other incomeRqSBS4NumberSzAmountS4NumberSzAmountS4NumberSzAmountS4NumberSxAmountTBT4 of returnsTmT4 of returnsTmT4 of returnsTmT4 of returnsToU` UQ(25) UQ(26) UQ(27) UQ(28) UQ(29) UQ(30) UQ(31) U[(32)VaVAVbVbVbVAVbVAVBWc All returns~ WED:A~ WE(~ WE}@~ WE@~ WE@~ WE@~ WEOA~ WFj XJNo adjusted gross income~ XKN@~ XKU@~ XK@V@~ XKH@~ XK@~ XK`@~ XKK@~ XLl@YJ$1 under $10,000~ YK`B@~ YK @YK*1,001 YK*4,478 ~ YKܯ@~ YKL@~ YK@~ YL@ZJ$10,000 under $25,000~ ZKA~ ZK@ ZK*944  ZK*56 ~ ZK@~ ZK@~ ZKR@~ ZL0r@[J$25,000 under $50,000~ [KA~ [K[@[K*2,257  [K*644 ~ [K@~ [KH@~ [K`Q@~ [LHA\J$50,000 under $75,000~ \K03 A~ \K @ \K*530  \K*163 ~ \Kڪ@~ \K@~ \K @~ \LxA]J$75,000 under $100,000~ ]K@? A~ ]K@@]K*1,898 ]K*47,363 ~ ]KB@~ ]KЁ@~ ]K`C@~ ]L<A^J$100,000 under $200,000~ ^KA~ ^K @~ ^K@~ ^K@@~ ^K"@~ ^K^@~ ^K@~ ^LZ9J_J$200,000 under $500,000~ _Kh/A~ _Kp@~ _Kȱ@~ _K@~ _K@~ _Kn@~ _K #@~ _L>s`,l$a,$b,$c,$d,$e,$ f,$g,$h,$i,5$j,$k,$l,$m,$n,$o,$p,$q,$r,$s,$t,$u,$v,$w,$x,$y,$z,${,$|,$},x$~,$,7@!`J$500,000 under $1,000,000~ `K0 @~ `K`2@~ `Kȅ@~ `K@~ `K@~ `KL@~ `K@@~ `L*=@#aJ$1,000,000 under $1,500,000~ aK@~ aK@~ aK0@~ aK@~ aKD@~ aKҨ@~ aK@~ aL܁"A#bJ$1,500,000 under $2,000,000~ bK @~ bK@~ bKj@~ bK@~ bK@~ bK@~ bK9@~ bLPA#cJ$2,000,000 under $5,000,000~ cK$@~ cKp@~ cK@x@~ cKO@~ cKT@~ cK@~ cK@~ cL(A$dJ$5,000,000 under $10,000,000~ dK@~ dK@~ dK`@~ dK)@~ dK@r@~ dKr@~ dK@~ dLĹAeJ$10,000,000 or more~ eK8@~ eK`@@~ eKY@~ eK@~ eK m@~ eK@~ eK@~ eL+fY+fh#Returns with a Form 1116--continuedfififififififif if igPIg{AForeign income, taxes and credit reported on Form 1116--continuedg|g|g|g|g|g|g|g |g |%h>Size of adjusted gross income*hw"Foreign taxes available for credithf*hw"Foreign tax carryover or carrybackhf"hwReduction in foreign taxeshf hwGross foreign tax credithf0h u(Foreign tax credit after adjustments [5]h giri4Numberi3AmountiNumberi3Amounti4Numberi3Amounti4Numberi3Amounti 4Numberi Amounti j4 of returnsj3j4 of returnsj3j4 of returnsj3j4 of returnsj3j 4 of returnsj j k9 kQ(33) kQ(34) kQ(35) kQ(36) kQ(37) kQ(38) kQ(39) kQ(40) k Q(41) k [(42)k k l>lAlAlAlAlAlAlAl+l Al Bl l mc All returns~ mE.~ mEBf~ mE:A~ mEFA~ mE`@~ mEt9A~ mEzs~ mEt~ m ENus~ m FTt nJNo adjusted gross income~ nK@~ nK A~ nK@j@~ nK@~ nK8@~ nK@ nK*3  nK*1  n K*3  n L*1 oJ$1 under $10,000~ oK@~ oK`@~ oKi@~ oK@~ oK@~ oKY@~ oK @~ oK@~ o K @~ o L@pJ$10,000 under $25,000~ pKfA~ pKA~ pK @~ pK @~ pK @~ pK@~ pK@~ pKp@~ p K@~ p Lf@p dqJ$25,000 under $50,000~ qKdA~ qKA~ qK!@~ qKXA~ qK@~ qKA~ qKA~ qKV@~ q KA~ q LJ@rJ$50,000 under $75,000~ rKD8A~ rKlA~ rK @~ rK0P@~ rK@~ rKA~ rKYA~ rK@~ r KYA~ r L@sJ$75,000 under $100,000~ sKA~ sKN$A~ sK@~ sKH'A~ sKȸ@~ sK@~ sK A~ sKoA~ s K A~ s LiAtJ$100,000 under $200,000~ tKA~ tKΉ^~ tK>@~ tK]%~ tK@~ tKA~ tKA~ tKV(~ t KdA~ t LW$AuJ$200,000 under $500,000~ uKA~ uK֥~ uK@~ uK'~ uK@~ uKA~ uKA~ uKL~ u KA~ u LL!vJ$500,000 under $1,000,000~ vK@~ vK"R~ vK@~ vKA~ vK@~ vK A~ vK@~ vKf7~ v K@~ v L7#wJ$1,000,000 under $1,500,000~ wK@~ wK"0~ wKƪ@~ wK8A~ wK$@~ wK-@~ wK@~ wK A~ w K@~ w L$ A#xJ$1,500,000 under $2,000,000~ xK@~ xKPA~ xKL@~ xK@~ xK@~ xK@~ xK@~ xKA~ x K@~ x LxA#yJ$2,000,000 under $5,000,000~ yKx@~ yKk>~ yK"@~ yK8A~ yK@~ yKf@~ yKR@~ yK1~ y KP@~ y L1$zJ$5,000,000 under $10,000,000~ zK@~ zKpA~ zK@~ zK@~ zKd@~ zK@~ zK@~ zK?A~ z K@~ z Lt6A{$10,000,000 or more~ {@~ {Ʊ6~ {`@~ {@ @~ {[@~ {I@~ {~@~ {6c.~ { }@~ { .|&|"| |"| |"| |"|"| "| "| r}j* Estimate should be used with caution because of the small number of sample returns on which it is based.}}'}'}'}'}'}'}'} '} )} (} } ~[1] Not all taxpayers with a foreign tax credit file the Form 1116. Taxpayers with $300 ($600 if married filing a joint return) or less in creditable foreign taxes who ~~'~'~'~'~'~'~'~ '~ )~ (~ (~ (ogalso meet certain other conditions are not required to file Form 1116 to claim the foreign tax credit. ''''''' ' ) ( ( (,(,(,(,(, (,(,(,(,(,@, @[2] Amount reported on Form 1040 is the total amount of foreign-earned income exclusion after subtracting deductions allocable to excluded income.''''''' ' )[3] Worldwide income is total income or loss reported on Form 1040 before the foreign-earned income and housing exclusions have been taken.''''''' ' )[4] Adjustments include allocation of foreign losses, recapture of prior-year foreign losses, and recharacterization of income.''''''' ' )[5] Adjustments include reductions for participation in unsanctioned international boycotts and increases permitted by tax treaties between the United States''''''' ' )&and certain foreign countries.''''''' ' )@8NOTE: Detail may not add to totals because of rounding.''''''' ' )WOSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, July 2004.  #   #   #     = hL,> "