�\pjnwill00 ,���� M/A$S&ct�B�  dMbP?_"*+�%,����Bw�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M d,,�"d,,�?�?@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:mm #,##0" "#,##0" "#,##0" " #,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "000001.#,##0" ";\-#,##0" ";"-- ";@" "{x@"....................................................................................................................." \ \ \ \ @ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -�C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C 6� ��C 4� ��C 5� ��C 3� ��C  � ��C  �C "�C  �C  �C  (�C "8�C  (��C  �C  ,�C  ,��C  ,�C #<�C %#<�C #�C %#�C #8��C %#<��C . �C . ,�C . �C &8�C &8��C  (��C  (�C &�C &8�C "�C &8�C "8��C "8��C "8�C  "8�C - ,��C - ,��C - ,��C - ,��C - ,�C - ,�C "8�C "<��C -#<��C -#<��C #8��C %#<��C  ,��C  (��C 2 �C 2 <�C 2 ,��������������������B�������������U} �#�} � �} $ � �,l@,q@,s@ ,�@,e@,[@,o@,t@,b@ ,a@ ,d@ ,e@ ,z@ ,_@,n@,l@,M@,n@,l@,p@,u@,n@,l@,`@,l@,l@,t@,l@,l@,y@,s@,i@meTable 5.--Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 ogor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2001_BW[All figures are estimates based on samples--money amounts are in thousands of dollars]/)'Returns with income of $200,000 or more*****+,- Returns with.-Returns without-/ )Total0*U.S. income tax0*U.S. income tax*/Income concept, item1Number11Number11Number1 1of1Amount 1of 1Amount 1of 1Amount23returns33returns33returns3 / 4(1) 4(2) 4(3) 4(4) 4(5) 4(6)% Adjusted Gross Income Concept 1 1 1 1 1 1 &Salaries and wages~ 5� 5EA~ 5� 5�9A~ 5@~ 6`1 A Business or profession: 5 5 5 5 5 6 & Net income~ 5A~ 5� ~ 5h�A~ 5P� ~ 5}@~ 6�@& Net loss~ 5x�A~ 5~~ 5A~ 5�~ 5 y@~ 6@ Farm:555556& Net income~ 5@@~ 5�!1~ 5@~ 5�1~ 56@~ 6s@& Net loss~ 5�@~ 5E�~ 5�@~ 5��~ 5X@~ 6m@0(Partnership and S corporation net income5555565- after Section 179 property deduction: [1]555556& Net income~ 5R+A~ 5Z[6~ 56~ 5�V6~ 5@~ 6P@& Net loss~ 5�A~ 5Z�~ 5A~ 5�~ 5@~ 6> Sales of capital assets:555556& Net gain~ 5&C~ 5Bb�>~ 5C~ 5cR>~ 5@~ 6<& Net loss~ 5a,A~ 5� �~ 5W,A~ 5zBA~ 5`@~ 6`@4,Sales of property other than capital assets:555556& Net gain~ 5`(@~ 5AA~ 5�@~ 5f~ 5o@~ 6�@& Net loss~ 5`�A~ 5z�~ 5A~ 5M�~ 5v@~ 6j@!&Taxable interest received~ 56~ 5.b~ 5Rb�~ 5F�*~ 5r@~ 6A7&Tax-exempt interest~ 5f0~ 5vy~ 5�(A~ 5zq~ 54@~ 6KA& Dividends~ 5l@A~ 5zq� ~ 5�~ 5N ~ 5:@~ 6,�A7&/Pensions and annuities in adjusted gross income~ 5P�A~ 5+R~ 5@�A~ 5P~ 5 @~ 6Y@ ,l@!,M@",n@#,�@$,�@%,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: 5 5 5 5 5 6!& Net income~ !50:A~ !5o ~ !5d3A~ !5:� ~ !50{@~ !6v@:"&2 Net loss, total (deductible and nondeductible)~ "5` A~ "5ʱ�~ "5A~ "5&\�~ "5`}@~ "6@Z@)#&! Nondeductible rental loss~ #5zA~ #5~v~ #5qA~ #5^v~ #5r@~ #6@$Royalty:$5$5$5$5$5$6%& Net income~ %5@~ %5RJ~ %5В@~ %5@~ %5s@~ %6A&& Net loss~ &5ܴ@~ &53@~ &5״@~ &5�2@~ &5@~ &6�?'Estate or trust:'5'5'5'5'5'6(& Net income~ (5@~ (5v1%~ (50@~ (5~Q$~ (5d@~ (6�@)& Net loss~ )5=@~ )5N\~ )5 @~ )5^K[~ )5H@~ )64@ *&State income tax refunds~ *5xH~ *5F~ *5:hH~ *5XA~ *5\@~ *6@@+&Alimony received~ +5R@~ +5`"~ +5B@~ +5vJ"~ +5 @~ +6\@9,&1Social Security benefits in adjusted gross income~ ,5A~ ,5ڣ�~ ,5A~ ,5�~ ,5X@~ ,6@--&%Social Security benefits (nontaxable)~ -5A~ -5KH~ -5A~ -5�)H~ -5X@~ -6@!.&Unemployment compensation~ .5@~ .5Y A~ .5`@~ .50P A~ .5@T@~ .6 s@/& Other income~ /5�!A~ /5h�~ /5�A~ /5^ �~ /5@~ /6@0& Other loss~ 05q@~ 05X�9A~ 05 i@~ 05$<9A~ 05Q@~ 06 @'1&Foreign-earned income exclusion~ 15@@~ 15�p~ 15~@~ 15 _o~ 15a@~ 16v@2& Total income~ 25Ұ�25@/� A~ 25{�25�7.A~ 25r@~ 26z�$3&Statutory adjustments, total~ 35NT@~ 35jA~ 3500A~ 35]~ 35@~ 36Y@:4&2 Payments to Individual Retirement Arrangements~ 45@~ 45A~ 45@~ 45A~ 45Q@~ 46g@>5&6 Payments to self-employed retirement (Keogh) plans~ 55MA~ 55Hz~ 55,LA~ 55N/z~ 55W@~ 56Ę@&6& Moving expenses adjustment~ 65�@~ 658�A~ 65@@~ 65�A~ 65:@~ 66@r@7(Adjusted gross income~ 77Ұ�77@A~ 77{�77@LRA~ 77r@~ 78\�-8&%Investment interest expense deduction~ 85@#!A~ 85� )~ 85!A~ 85A�~ 85@~ 86c.A,9$Total tax preferences excluded from 959595959596#:& adjusted gross income~ :5`(A~ :5�+�~ :5N�0~ :5�~ :5ԓ@~ :6pA6;.Total alternative minimum tax preference items;5;5;5;5;5;6:<2 (excluding tax-exempt interest from private <5<5<5<5<5<6=& activity bonds)~ =5Q@~ =5v))~ =56@~ =5H�#A~ =5[@~ =6@@6>.Passive activity loss (alternative minimum tax>5>5>5>5>5>6?& adjustment)~ ?5|�A~ ?5FmE~ ?5�A~ ?5kE~ ?5@~ ?6[@@,l@A,w@B,b@C,�@D,�@ E,�@F,e@G,[@H,o@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@_,�@@'Expanded income~ @9�@9A~ @9{�@9�3A~ @9֩@~ @:�7"AEFootnotes at end of table.AAAAAAnBfTable 5.---Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 BBBBBBzCror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2001--ContinuedCCCCCC_DBW[All figures are estimates based on samples--money amounts are in thousands of dollars]DDDDDD/E)'Returns with income of $200,000 or moreE*E*E*E*E*F+F,F- Returns withF.F-Returns withoutF-G/ G)TotalG0G*U.S. income taxG0G*U.S. income taxG*H/Income concept, itemH1NumberH1H1NumberH1H1NumberH1 I1ofI1Amount I1of I1Amount I1of I1AmountJ2J3returnsJ3J3returnsJ3J3returnsJ3K; K4(1) K4(2) K4(3) K4(4) K4(5) K4(6)0L(Adjusted Gross Income Concept--ContinuedL<L<L<L<L<L<M&Exemption amount~ M5>\T~ M5�~ M5DT~ M5�~ M5t@~ M6@NItemized deductions:N5N5N5N5N5N63O&+ Total per adjusted gross income concept~ O5n�~ O5*$$,~ O5�;�~ O5^�+~ O5:@~ O6&ƒ-P&% Charitable contributions deduction~ P5:2�~ P5N. ~ P5��~ P52`! ~ P5֥@~ P6 A#Q Interest paid deduction:Q5Q5Q5Q5Q5Q65R&- Total per adjusted gross income concept~ R5f}~ R5NH� ~ R5^}~ R5n ~ R5<@~ R60A*S&" Total home mortgage interest~ S5Ԓ=A~ S5� ~ S5�(v~ S5� ~ S5\@~ S6p@/T&' Medical and dental expense deduction~ T5�1@~ T5 K~ T5@~ T5ʚF~ T5pw@~ T6@@/U&' Net casualty or theft loss deduction~ U5 @~ U5�+A~ U5ĝ@~ U5ȄA~ U5b@~ U6h�AV& Taxes paid deduction~ V5XBA~ V5� >~ V5�~ V5�-~ V5@~ V6�#A3W+ Net limited miscellaneous deductions perW5W5W5W5W5W6+X&# adjusted gross income concept~ X5$uA~ X5�.�~ X5bA~ X5^�~ X5H@~ X6A.Y&& Nonlimited miscellaneous deductions~ Y5@d@~ Y5օ.~ Y50;@~ Y5~ Y5@~ Y6A+Z#Excess of exemptions and deductionsZ5Z5Z5Z5Z5Z6'[& over adjusted gross income~ [5@~ [5�~ [5r@~ [5Ci~ [5@@~ [6.\&Taxable income~ \5M�\5��A~ \5DCA\5@A~ \5h@~ \6 �!A]&Tax at regular rates~ ]5M�~ ]5"\W~ ]5n:�~ ]5uW~ ]5h@~ ]6�A+^&#Alternative minimum tax (Form 6251)~ ^5\&A~ ^53~ ^5\&A~ ^53~ ^=~ ^>!_&Income tax before credits~ _5N~ _5&�Y~ _5{�~ _5 Y~ _5h@~ _6�A`,l@a,T@b,h@c,w@d,x@e,x@f,}@g,u@h,i@i,�@j,�@k,@l,o@m,`@n,�@o,|@p,�@q,�@r,�@s,�@t,�@u,�@v,�@w,b@x,�@y,�@ z,�@{,e@|,[@},o@~,t@,b@` Tax credits:`5`5`5`5`5`6a& Total~ a5.A~ a5r�~ a5.A~ a5j3�~ a5h@~ a6�Ab& Child care credit~ b5A~ b5@~ b5A~ b5@@~ b5K@~ b6:@ c& Minimum tax credit~ c5 .@~ c5nJ~ c5P@~ c5�1A~ c5h@~ c6p@ d& Foreign tax credit~ d5&�,~ d5�6~ d5s&A~ d5*�3~ d5�@~ d6@%e& General business credit~ e5�@~ e5,�A~ e5p@~ e5A~ e5Q@~ e60@f&U.S. total income tax~ f5{�~ f5`W~ f5{�~ f5`W~ f=~ f>)g!Taxable income which would yield:g5g5g5g5g5g6$h& Income tax before credits~ h5Nh5A~ h5{�h5A~ h5h@~ h6�A#i& Income tax after credits~ i5{�i5cA~ i5{�i5cA~ i=~ i> j& U.S. total income tax~ j5{�j5cA~ j5{�j5cA~ j=~ j>/k'Reconciliation of adjusted gross incomek5k5k5k5k5k6 l and expanded income:l5l5l5l5l5l6!m( Adjusted gross income~ m7Ұ�m7@A~ m7{�m7@LRA~ m7r@~ m8\�<n4 plus: Total tax preferences excluded from n5n5n5n5n5n67o&/ adjusted gross income [2]~ o5`(A~ o5�+�~ o5N�0~ o5�~ o5ԓ@~ o6pA@p&8 Social Security benefits (nontaxable)~ p5A~ p5KH~ p5A~ p5�)H~ p5X@~ p6@:q&2 Foreign-earned income exclusion~ q5@@~ q5�p~ q5~@~ q5 _o~ q5a@~ q6v@;r&3 minus: Investment interest expense deduction~ r5@#!A~ r5� )~ r5!A~ r5A�~ r5@~ r6c.A>s&6 Nonlimited miscellaneous deductions~ s5@d@~ s5օ.~ s50;@~ s5~ s5@~ s6ABt&: Unreimbursed employee business expenses~ t50A~ t5.3~ t5�+A~ t5~ t5pp@~ t6(@"u' Equals: Expanded income~ u9�u9A~ u9{�u9�3A~ u9֩@~ u:�7"vFootnotes at end of table.v v v v!v v nwfTable 5.---Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 w"w"w"w#w"w"zxror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2001--Continuedx"x"x"x#x"x"_yBW[All figures are estimates based on samples--money amounts are in thousands of dollars]y$y$y$y%y$y$/z)'Returns with income of $200,000 or morez*z*z*z*z*{+{,{- Returns with{.{-Returns without{-|/ |)Total|0|*U.S. income tax|0|*U.S. income tax|*}/Income concept, item}1Number}1}1Number}1}1Number}1 ~1of~1Amount ~1of ~1Amount ~1of ~1Amount23returns33returns33returns3,l@�,d@�,_@�,z@�,_@�,n@�,l@�,M@�,n@�,l@�,p@�,u@�,n@�,l@�,`@�,l@�,l@�,t@�,l@�,l@�,y@�,s@�,i@�,�@�,M@�,n@�,�@�,�@�,P@�,n@�,l@�,X@; 4(1) 4(2) 4(3) 4(4) 4(5) 4(6)�Expanded Income Concept�?�?�?�@�?�?�&Salaries and wages~ �5��5tA~ �5R}��5[4A~ �5̡@~ �6A�Business or profession:�5�5�5�5�5�6�& Net income~ �5A~ �5�� ~ �5|�A~ �52]� ~ �5}@~ �6 ]@�& Net loss~ �50A~ �5�=�~ �5 A~ �5�~ �5Pz@~ �6�7@ �Farm:�5�5�5�5�5�6�& Net income~ �5@~ �5T�(A~ �5@@~ �5�-1~ �5A@~ �6t@�& Net loss~ �5@~ �5�~ �5@~ �5�~ �5@]@~ �6 @0�(Partnership and S corporation net income�5�5�5�5�5�65�- after Section 179 property deduction: [1]�5�5�5�5�5�6�& Net income~ �5v+A~ �5JI6~ �56~ �5>E6~ �5x@~ �608@�& Net loss~ �5�A~ �5�1~ �5�A~ �56~ �5@~ �6^_0 �Sales of capital assets:�5�5�5�5�5�6�& Net gain~ �5*E~ �5}�>~ �5E~ �5*>~ �5 @~ �6'�& Net loss~ �5n9~ �5w�~ �5<�,A~ �5N�~ �5z@~ �6b@4�,Sales of property other than capital assets:�5�5�5�5�5�6�& Net gain~ �5 @~ �5E�~ �5�@~ �5b�~ �5n@~ �6i@�& Net loss~ �5�$A~ �56X�~ �5A~ �5ȒDA~ �50{@~ �6@@!�&Taxable interest received~ �5�~ �5�~ �5ʏ�~ �5r~ �5@~ �6� A�&Tax-exempt interest~ �5�.4~ �5ҕ1~ �5)A~ �5&~ �5ƫ@~ �6�>�& Dividends~ �5v~ �5NX ~ �5w�~ �5"F ~ �5@~ �6,�A7�&/Pensions and annuities in adjusted gross income~ �5�A~ �5v �~ �5�A~ �5��~ �5؎@~ �6@ �Rent:�5�5�5�5�5�6�& Net income~ �5A~ �5>3~ �5A~ �5~ �58@~ �6@V@:�&2 Net loss, total (deductible and nondeductible)~ �5�A~ �5(KA~ �5A~ �5~KA~ �5�@~ �6@@)�&! Nondeductible rental loss~ �501A~ �5t~ �5`)A~ �5&=A~ �5@o@~ �6!@�Royalty:�5�5�5�5�5�6�& Net income~ �5@~ �5rL~ �5@~ �5&1C~ �5z@~ �6�A�& Net loss~ �5@~ �5@~ �5@~ �5_@~ �5$@~ �6a@�Estate or trust:�5�5�5�5�5�6�& Net income~ �5м@~ �5NS)~ �5`@~ �5e(~ �5ps@~ �6@�,l@�,l@�,x@�,p@�,�@�,�@�,y@�,l@�,j@�,@�,t@�,|@�,�@�,�@�,~@�,}@�,�@�,l@�,{@�,v@�,z@�,u@�,v@�,q@�,w@�,b@�,r@�,~@ �,�@�,e@�,[@�,o@�& Net loss~ �5^@~ �5 $7A~ �5@~ �56A~ �5S@~ �6[@ �&State income tax refunds~ �5ZH~ �5~K�~ �5p2A~ �5�=�~ �5@~ �6`o@�&Alimony received~ �5@~ �5�"~ �5@~ �5\^!A~ �5$@~ �6d@9�&1Social Security benefits in adjusted gross income~ �5ԽA~ �5vD�~ �5A~ �5�~ �58@~ �6@-�&%Social Security benefits (nontaxable)~ �5ԽA~ �5>P~ �5A~ �5gP~ �58@~ �6ɳ@!�&Unemployment compensation~ �5@~ �5A~ �5@@~ �5H�A~ �5S@~ �6r@�& Other income~ �5HA~ �5eA~ �5$ A~ �5~ �5H@~ �6@7@�& Other loss~ �5@~ �5Z{~ �5@~ �5V"z~ �5b@~ �60@'�&Foreign-earned income exclusion~ �5@~ �5K�~ �5@@~ �5�$�~ �5 v@~ �6�9@�& Total income~ �5r���5�$lA~ �5��5^� A~ �5-@~ �6nW$�&Statutory adjustments, total~ �5`%0A~ �5`~ �5@~ �5�(`~ �5ؐ@~ �6@:�&2 Payments to Individual Retirement Arrangements~ �5@~ �5�9A~ �50@~ �5�5A~ �5U@~ �6Pp@>�&6 Payments to self-employed retirement (Keogh) plans~ �5(eA~ �5JV{~ �5cA~ �5�?{~ �5@W@~ �6|@&�& Moving expenses adjustment~ �5@~ �5X7A~ �5@~ �5/A~ �5;@~ �6p@�(Adjusted gross income~ �7r���7\A~ �7��7A~ �7-@~ �8V-�&%Investment interest expense deduction~ �5�6"~ �5~ �5~"~ �5�~ �5h@~ �6A,�$Total tax preferences excluded from �5�5�5�5�5�6#�& adjusted gross income~ �5Hn*A~ �5fe~ �5(R*A~ �5*�%~ �5 @~ �6>�?6�.Total alternative minimum tax preference items�5�5�5�5�5�6:�2 (excluding tax-exempt interest from private �5�5�5�5�5�6�& activity bonds)~ �5@~ �5&�4~ �5@@~ �5H})A~ �5a@~ �6@@6�.Passive activity loss (alternative minimum tax�5�5�5�5�5�6�& adjustment)~ �5A~ �5:E~ �5$�A~ �5E~ �5(@~ �6�'Expanded income~ �9v���9-A~ �9��9@�$A~ �9.@~ �:jL�"�Footnotes at end of table.������n�fTable 5.---Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 z�ror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2001--Continued_�BW[All figures are estimates based on samples--money amounts are in thousands of dollars]������/�)'Returns with income of $200,000 or more�*�*�*�*�*�+�,�- Returns with�.�-Returns without�-�/ �)Total�0�*U.S. income tax�0�*U.S. income tax�*�/Income concept, item�1Number�1�1Number�1�1Number�1�,l@�,b@�,a@�,d@�,j@�,p@�,\@�,�@�,�@�,�@�,c@�,�@�,�@�,�@�,�@�,�@�,w@�,s@�,�@�,�@�,k@�,@�,v@�,t@�,�@�,y@�,T@�,h@�,w@�,x@�,x@�,}@ �1of�1Amount �1of �1Amount �1of �1Amount�2�3returns�3�3returns�3�3returns�3�; �4(1) �4(2) �4(3) �4(4) �4(5) �4(6)*�"Expanded Income Concept--Continued�A�A�A�A�A�A�&Exemption amount~ �55A~ �5�~ �5V~ �5J~�~ �5@~ �6@�Itemized deductions:�5�5�5�5�5�63�&+ Total per adjusted gross income concept~ �5ʔ~ �5n+~ �5J~ �5&� +~ �5@~ �6~3A-�&% Total per expanded income concept~ �5RÔ~ �5އ7.~ �5�~ �5rh�-~ �5@~ �6n?-�&% Charitable contributions deduction~ �5x�~ �5RO ~ �5^;�~ �5D ~ �5Z@~ �6�!A#� Interest paid deduction:�5�5�5�5�5�65�&- Total per adjusted gross income concept~ �5}~ �5� ~ �5|~ �5.Ay ~ �5$@~ �6d�A/�&' Total per expanded income concept~ �5*tu~ �5z� ~ �56Ou~ �5zG� ~ �5z@~ �6@*�&" Total home mortgage interest~ �5Iu~ �5� ~ �5�$u~ �5ڞ ~ �5h@~ �6@/�&' Medical and dental expense deduction~ �5_@~ �5� U~ �5@~ �5N�J~ �5@~ �68CA/�&' Net casualty or theft loss deduction~ �5h@~ �5p4A~ �5*@~ �5A~ �5c@~ �6@�A�& Taxes paid deduction~ �5~�~ �5�v~ �5�~ �5d~ �5:@~ �6sA3�+ Net limited miscellaneous deductions per�5�5�5�5�5�6+�&# adjusted gross income concept~ �5�A~ �5� �~ �5\�A~ �5@]A~ �5@~ �6� A.�&& Nonlimited miscellaneous deductions~ �5p@~ �5]�~ �5@~ �5~ �5[@~ �6@+�#Excess of exemptions and deductions�5�5�5�5�5�6'�& over adjusted gross income~ �5 @~ �5n~ �5@~ �5~3n~ �5|@~ �6wA�&Taxable income~ �5Nn��5@W� A~ �5V��5@ A~ �5@~ �6xe"A�&Tax at regular rates~ �5CA~ �5X~ �5 W�~ �5W~ �5ؗ@~ �6hPA+�&#Alternative minimum tax (Form 6251)~ �5xA~ �5"V9~ �5h�A~ �5U9~ �5Q@~ �6?@!�&Income tax before credits~ �5�~ �5?:Y~ �5�~ �5f1Y~ �58@~ �6hQA� Tax credits:�5�5�5�5�5�6�& Total~ �5F^@~ �5O�~ �5F@~ �5�&�~ �58@~ �6hQA�& Child care credit~ �5�A~ �5@~ �5تA~ �5@~ �5R@~ �6@@ �& Minimum tax credit~ �5A@~ �5l�2A~ �5@~ �5ΨD~ �5؏@~ �6@ �& Foreign tax credit~ �5�'A~ �5H~ �5Ε/~ �5�5F~ �5h@~ �6@%�& General business credit~ �5p@~ �5A~ �5@~ �5A~ �5Q@~ �60@�&U.S. total income tax~ �5�~ �56~W~ �5�~ �56~W~ �=~ �>�,�@�,i@�,�@�,�@�,@�,o@�,`@�,�@�,|@�,�@�,�@�,�@�,�@�,�@�,�@�,�@�,�@�,�@�,�@�,@�,�@�,I@)�!Taxable income which would yield:�5�5�5�5�5�6$�& Income tax before credits~ �5��5vA~ �5��5:A~ �58@~ �6�A#�& Income tax after credits~ �5ޱ��5@LlA~ �5ޱ��5@LlA~ �=~ �> �& U.S. total income tax~ �5��5ylA~ �5��5ylA~ �=~ �>/�'Reconciliation of adjusted gross income�5�5�5�5�5�6 � and expanded income:�5�5�5�5�5�6!�( Adjusted gross income~ �7r���7\A~ �7��7A~ �7-@~ �8V<�4 plus: Total tax preferences excluded from �5�5�5�5�5�67�&/ adjusted gross income [2]~ �5Hn*A~ �5fe~ �5(R*A~ �5*�%~ �5 @~ �6>�?@�&8 Social Security benefits (nontaxable)~ �5ԽA~ �5>P~ �5A~ �5gP~ �58@~ �6ɳ@:�&2 Foreign-earned income exclusion~ �5@~ �5K�~ �5@@~ �5�$�~ �5 v@~ �6�9@;�&3 minus: Investment interest expense deduction~ �5�6"~ �5~ �5~"~ �5�~ �5h@~ �6A>�&6 Nonlimited miscellaneous deductions~ �5p@~ �5]�~ �5@~ �5~ �5[@~ �6@B�&: Unreimbursed employee business expenses~ �5D�A~ �5��~ �5A~ �5>e�~ �5Pr@~ �6P@$�' Equals: Expanded income~ �9v���9-A~ �9��9@�$A~ �9.@~ �:jL���C�[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying property in the year they place it in service, �C�C����S�CKinstead of taking depreciation deductions over a specified recovery period.�C�C����e�C][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.�C�C����@�C8NOTE: Detail may not add to totals because of rounding.�C�C����a�DYSource: IRS Statistics of Income Bulletin, Summer 2004, Publication 1136 (Rev. 09-2004.) �C�C���� �C �C�C�����������= Z��$> ��" �������������������������������