\pjnwill00 0R j $:0ASctB  dMbP?_"*+%,%Cg|1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial1 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" ";;@" "41#,##0" ";\-#,##0" ";;@" "(%#,##0" ";\-#,##0" ";;@" "0-#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "30#,##0" ";\-#,##0" ";;@" "2/#,##0" ";\-#,##0" ";;@" "vs@"................................................................................................................"-*#,##0" ";\-#,##0" ";"-- ";@" " \ \ \ \ @ ##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 9 C 7 C 8 C 6 C  C  C "C  (C  ,C "C  C  ,C  C  ,C "8C % ,C % C % ,C "8C ( C "8C &8C &8C  (C  (C &C &8C &8C "8C "8C  "8C 0 C 0 ,C 0 C 1 ,C 1 ,C 1 ,C 1 ,C 1 ,C 1 ,C 2 ,C 2 C &<C &<C  ,C  ,C &C &<C &<C "<C "<C  "<C 1#<C 1#<C %&<C %&<C %&<C %"<C %"<C % "<C % ,C  ,C 5 <C 5 BU} #}  } $  ,l@,j@,j@,!@ ,@,e@,[@,y@,t@ ,b@ ,a@ ,d@ ,e@ ,z@,_@,n@,l@,M@,n@,l@,p@,u@,n@,l@,`@,l@,l@,t@,l@,l@,y@,s@f^Table 6.--Individual Income Tax Returns With and Without Worldwide Income Tax and With Income f^of $200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2001_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/%'Returns with income of $200,000 or more&&&&&'() Returns with*)Returns without) %Total+&worldwide income tax+&worldwide income tax&Income concept, item,Number,,Number,,Number, ,of,Amount ,of ,Amount ,of ,Amount  -returns - -returns - -returns -  .(1) .(2) .(3) .(4) .(5) .(6)% Adjusted Gross Income Concept , , , , , , /Salaries and wages~ 2 2EA~ 2*݇ 2|8A~ 2@~ 3 kA Business or profession: 2 2 2 2 2 3/ Net income~ 2A~ 2 ~ 2\A~ 2F` ~ 2z@~ 3@/ Net loss~ 2xA~ 2~~ 2HA~ 2~q~ 2`v@~ 3,@ Farm:222223/ Net income~ 2@@~ 2!1~ 2@@~ 2x(A~ 24@~ 30s@/ Net loss~ 2@~ 2E~ 2 @~ 2AA~ 2U@~ 3@0(Partnership and S corporation net income2222235- after section 179 property deduction: [1]222223/ Net income~ 2R+A~ 2Z[6~ 2M+A~ 2W6~ 2@~ 3@/ Net loss~ 2A~ 2Z~ 2HA~ 2~ 2Ѝ@~ 3Έ= Sales of capital assets:222223/ Net gain~ 2&C~ 2Bb>~ 20A~ 2:^>~ 2Ԗ@~ 3@(A/ Net loss~ 2a,A~ 2 ~ 28~ 2ړ~ 2|@~ 3@4,Sales of property other than capital assets:222223/ Net gain~ 2`(@~ 2AA~ 2@@~ 2~ 2@l@~ 3@/ Net loss~ 2`A~ 2z~ 2A~ 2:~ 2t@~ 3@!/Taxable interest received~ 26~ 2.b~ 2i~ 2*8,~ 2Τ@~ 35/Tax-exempt interest~ 2f0~ 2vy~ 2(A~ 2q~ 2t@~ 3P@/ Dividends~ 2l@A~ 2zq ~ 2΄~ 2J ~ 2@~ 30uA ,l@!,@",M@#,n@$,@%,@&,P@',n@(,l@),X@*,n@+,l@,,x@-,p@.,@/,@0,y@1,l@2,j@3,@4,t@5,|@6,@7,@8,~@9,}@:,@;,l@<,y@=,v@>,x@?,s@7 //Pensions and annuities in adjusted gross income~ 2PA~ 2+R~ 20A~ 2>P~ 2@@~ 3@ !Rent:!2!2!2!2!2!3"/ Net income~ "20:A~ "2o ~ "2 4A~ "2 ~ "2@x@~ "3@:#/2 Net loss, total (deductible and nondeductible)~ #2` A~ #2ʱ~ #2A~ #26s~ #2y@~ #3@@'$/ Nondeductible rental loss~ $2zA~ $2~v~ $2prA~ $2f v~ $2 p@~ $3Y@%Royalty:%2%2%2%2%2%3&/ Net income~ &2@~ &2RJ~ &2P@~ &2@~ &2q@~ &30A'/ Net loss~ '2ܴ@~ '23@~ '2״@~ '22@~ '2@~ '3?(Estate or trust:(2(2(2(2(2(3)/ Net income~ )2@~ )2v1%~ )2@@~ )2S$~ )2b@~ )3@*/ Net loss~ *2=@~ *2N\~ *2@~ *2vK[~ *2G@~ *33@ +/State income tax refunds~ +2xH~ +2F~ +2x2A~ +2j~ +2h@~ +3@,/Alimony received~ ,2R@~ ,2`"~ ,2D@~ ,2@%!A~ ,2@~ ,3P@9-/1Social Security benefits in adjusted gross income~ -2A~ -2ڣ~ -2dA~ -2b~ -2@~ -3o@-./%Social Security benefits (nontaxable)~ .2A~ .2KH~ .2dA~ .2+H~ .2@~ .3@!//Unemployment compensation~ /2@~ /2Y A~ /2@~ /2Q A~ /2P@~ /3@o@0/ Other income~ 02!A~ 02h~ 02$A~ 02ZZ~ 02`@~ 03s@1/ Other loss~ 12q@~ 12X9A~ 12 m@~ 12Nd~ 12C@~ 13@1@'2/Foreign-earned income exclusion~ 22@@~ 22p~ 22@~ 22 6/6 Payments to self-employed retirement (Keogh) plans~ 62MA~ 62Hz~ 62xLA~ 62,WA~ 62@R@~ 63L@&7/ Moving expenses adjustment~ 72@~ 728A~ 72@~ 72A~ 720@~ 73`b@81Adjusted gross income~ 84Ұ84@A~ 84惜84@A~ 84v@~ 85H/ activity bonds)~ >2Q@~ >2v))~ >2>@~ >2&(~ >2S@~ >3@6?.Passive activity loss (alternative minimum tax?2?2?2?2?2?3@,l@A,o@B,w@C,b@D,@E,@F,h@ G,@H,e@I,[@J,y@K,t@L,b@M,a@N,d@O,p@P,p@Q,\@R,@S,@T,c@U,@V,@W,@X,@Y,w@Z,s@[,@\,@],k@^,@_,v@@/ adjustment)~ @2|A~ @2FmE~ @2,A~ @2zDE~ @2@}@~ @3f@A0Expanded income~ A6A6A~ A6惜A6@A~ A6ڥ@~ A7A"B8Footnotes at end of table.BBBBBBfC^Table 6.--Individual Income Tax Returns With and Without Worldwide Income Tax and With Income CCCCCCfD^of $200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax DDDDDD(E Status, Tax Year 2001--ContinuedEEEEEE_FW[All figures are estimates based on samples--money amounts are in thousands of dollars]FFFFFF/G:'Returns with income of $200,000 or moreG;G;G;G;G;H<H=H> Returns withH?H>Returns withoutH>I I:TotalI@I;worldwide income taxI@I;worldwide income taxI;JIncome concept, itemJANumberJAJANumberJAJANumberJA KAofKAAmount KAof KAAmount KAof KAAmountLLBreturnsLBLBreturnsLBLBreturnsLBM" MC(1) MC(2) MC(3) MC(4) MC(5) MC(6)0N(Adjusted Gross Income Concept--ContinuedNANANANANANAO/Exemption amount~ O2>\T~ O2~ O25A~ O2~ O2L@~ O3@PItemized deductions:P2P2P2P2P2P33Q/+ Total per adjusted gross income concept~ Q2n~ Q2*$$,~ Q2A~ Q2+~ Q2"@~ Q3J(-R/% Charitable contributions deduction~ R2:2~ R2N. ~ R2N ~ R2A" ~ R2@~ R3A#S Interest paid deduction:S2S2S2S2S2S36T/. Total per adjusted gross income concept~ T2f}~ T2NH ~ T2 Y?A~ T2 ~ T2r@~ T34@+U/# Total home mortgage interest~ U2Ԓ=A~ U2 ~ U2N-v~ U2{ ~ U2@~ U3@/V/' Medical and dental expense deduction~ V21@~ V2 K~ V2@@~ V2F~ V2v@~ V3|@/W/' Net casualty or theft loss deduction~ W2 @~ W2+A~ W2̝@~ W2A~ W2`b@~ W3@AX/ Taxes paid deduction~ X2XBA~ X2 >~ X2~ X20~ X2@~ X3  A3Y+ Net limited miscellaneous deductions perY2Y2Y2Y2Y2Y3+Z/# adjusted gross income concept~ Z2$uA~ Z2.~ Z2dA~ Z2Δ~ Z2@~ Z33A.[/& Nonlimited miscellaneous deductions~ [2@d@~ [2օ.~ [2 <@~ [2~ [2@~ [3A+\#Excess of exemptions and deductions\2\2\2\2\2\3']/ over adjusted gross income~ ]2@~ ]2ߗ~ ]2t@~ ]2.Ui~ ]2<@~ ]3Ɗ.^/Taxable income~ ^2M^2A~ ^2B^2A~ ^2@~ ^3A_/Tax at regular rates~ _2M~ _2"\W~ _2LCA~ _2W~ _2@~ _3@`,l@a,@b,y@c,T@d,h@e,w@f,x@g,x@h,}@i,z@j,r@k,{@l,{@m,i@n,@o,@p,@q,o@r,`@s,@t,|@u,@v,@w,@x,@y,@z,@{,@|,b@},t@~,t@,6@ -`/%Alternitve minimum tax (Form 6251)~ `2\&A~ `23~ `2\&A~ `23~ `D~ `E!a/Income tax before credits~ a2N~ a2&Y~ a2ڃ~ a2Y~ a2@~ a3@b Tax credits:b2b2b2b2b2b3c/ Total~ c2A~ c2 s~ c2,|A~ c2`;A~ c2@~ c3@d/ Child care credit~ d2A~ d2@~ d2XA~ d2@~ d2D@~ d32@ e/ Minimum tax credit~ e2 .@~ e2nJ~ e2`@~ e2NF~ e2@~ e38@ f/ Foreign tax credit~ fD~ fD~ fD~ fD~ fD~ fE%g/ General business credit~ g2@~ g2,A~ g2@@~ g2LA~ g2D@~ g3 o@"h/Worldwide total income tax~ h2惜~ h2vX~ h2惜~ h2vX~ hD~ hEi/Foreign taxes paid~ i2-~ i2?`~ i2-~ i2?`~ iD~ iE;j3 Foreign taxes paid on excluded foreign-earnedj2j2j2j2jDjE#k/ income (Form 1116)~ k2e@~ k2%A~ k2e@~ k2%A~ kD~ kE)l!Taxable income which would yield:l2l2l2l2l2l3$m/ Income tax before credits~ m2Nm2A~ m2ڃm22A~ m2@~ m3 A#n/ Income tax after credits~ n2ރn2\:A~ n2ރn2\:A~ nD~ nE%o/ Worldwide total income tax~ o2惜o2.eA~ o2惜o2.eA~ oD~ oE/p'Reconciliation of adjusted gross incomep2p2p2p2p2p3 q and expanded income:q2q2q2q2q2q3!r1 Adjusted gross income~ r4Ұr4@A~ r4惜r4@A~ r4v@~ r5Hx/6 Nonlimited miscellaneous deductions~ x2@d@~ x2օ.~ x2 <@~ x2~ x2@~ x3ABy/: Unreimbursed employee business expenses~ y20A~ y2.3~ y2,A~ y2"~ y2 k@~ y3@$z0 Equals: Expanded income~ z6z6A~ z6惜z6@A~ z6ڥ@~ z7A"{9Footnotes at end of table.{{{{{{f|^Table 6.--Individual Income Tax Returns With and Without Worldwide Income Tax and With Income | f}^of $200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax } (~ Status, Tax Year 2001--Continued~ _W[All figures are estimates based on samples--money amounts are in thousands of dollars]!,l@,e@,[@,y@,t@,b@,a@,d@,_@,z@,_@,n@,l@,M@,n@,l@,p@,u@,n@,l@,`@,l@,l@,t@,l@,l@,y@,s@,i@,@,M@,n@/%'Returns with income of $200,000 or more&&F&&'() Returns withG)Returns without) %Total+&worldwide income taxH&worldwide income tax&Income concept, item,Number,,NumberI,Number, ,of,Amount ,of IAmount ,of ,Amount-returns--returnsJ-returns-" .(1) .(2) .(3) K(4) .(5) .(6)Expanded Income Concept'''L''/Salaries and wages~ 2ꠇ2tA~ 2J2AA~ 2@~ 3ABusiness or profession:222223/ Net income~ 2A~ 2 ~ 2A~ 2 ~ 2x@~ 3@@/ Net loss~ 20A~ 2=~ 2A~ 2~ 2@w@~ 3F@ Farm:222223/ Net income~ 2@~ 2T(A~ 2@~ 2-1~ 2=@~ 3r@/ Net loss~ 2@~ 2ɑ~ 2`@~ 2ƿ~ 2Z@~ 3@@0(Partnership and S corporation net income2222235- after section 179 property deduction: [1]222223/ Net income~ 2v+A~ 2JI6~ 26~ 2*G6~ 2@~ 34@/ Net loss~ 2A~ 21~ 28A~ 2Q~ 2В@~ 3@p'A Sales of capital assets:222223/ Net gain~ 2*E~ 2}>~ 2ƠE~ 2z>~ 2d@~ 3@A/ Net loss~ 2n9~ 2w~ 2^9~ 2~ 2@~ 3@4,Sales of property other than capital assets:222223/ Net gain~ 2 @~ 2E~ 2@~ 26~ 2k@~ 3@/ Net loss~ 2$A~ 26X~ 2xA~ 2~ 2`x@~ 3@!/Taxable interest received~ 2ٙ~ 2~ 2ƚ~ 2t~ 2@~ 3$A/Tax-exempt interest~ 2.4~ 2ҕ1~ 2)A~ 2~ 2@~ 3</ Dividends~ 2v~ 2NX ~ 2~ 2$H ~ 24@~ 3PA7//Pensions and annuities in adjusted gross income~ 2A~ 2v ~ 2A~ 2;~ 2X@~ 3 @ Rent:222223/ Net income~ 2A~ 2>3~ 2A~ 2:&~ 2|@~ 3@@:/2 Net loss, total (deductible and nondeductible)~ 2A~ 2(KA~ 2PA~ 2~ 2y@~ 3@,l@,@,P@,n@,l@,X@,n@,l@,x@,p@,@,@,y@,l@,j@,@,t@,|@,@,@,~@,}@,@,l@,{@,v@,z@,u@,v@,q@,w@,b@'/ Nondeductible rental loss~ 201A~ 2t~ 2+A~ 2:t~ 2`h@~ 3@Royalty:222223/ Net income~ 2@~ 2rL~ 2@@~ 2*5C~ 2x@~ 3A/ Net loss~ 2@~ 2@~ 2@~ 2_@~ 2$@~ 3a@Estate or trust:222223/ Net income~ 2м@~ 2NS)~ 2@@~ 2j(~ 2q@~ 3'@/ Net loss~ 2^@~ 2 $7A~ 2@~ 2q[~ 2Q@~ 3@@ /State income tax refunds~ 2ZH~ 2~K~ 22A~ 2i~ 2h@~ 3'@/Alimony received~ 2@~ 2"~ 2@~ 2Ƽ"~ 2"@~ 3X@9/1Social Security benefits in adjusted gross income~ 2ԽA~ 2vD~ 2A~ 2~ 2̚@~ 3@-/%Social Security benefits (nontaxable)~ 2ԽA~ 2>P~ 2A~ 2jP~ 2̚@~ 3@!/Unemployment compensation~ 2@~ 2A~ 2`@~ 2A~ 2M@~ 3 n@/ Other income~ 2HA~ 2eA~ 2| A~ 2̏eA~ 2@~ 3@/ Other loss~ 2@~ 2Z{~ 2@~ 2Lz~ 2O@~ 3@'/Foreign-earned income exclusion~ 2@~ 2K~ 2@~ 28~ 2*@~ 3@/ Total income~ 2r2$lA~ 22o A~ 2@~ 3@/A$/Statutory adjustments, total~ 2`%0A~ 2`~ 2j@~ 2E`~ 20@~ 3@:/2 Payments to Individual Retirement Arrangements~ 2@~ 29A~ 2P@~ 26A~ 2Q@~ 3j@>/6 Payments to self-employed retirement (Keogh) plans~ 2(eA~ 2JV{~ 2dA~ 2~C{~ 2R@~ 3̒@&/ Moving expenses adjustment~ 2@~ 2X7A~ 2@~ 24A~ 2&@~ 3S@1Adjusted gross income~ 4r4\A~ 44kA~ 4@~ 5^?-/%Investment interest expense deduction~ 26"~ 2~ 2N "~ 2~ 2@~ 3XA,$Total tax preferences excluded from 222223#/ adjusted gross income~ 2Hn*A~ 2fe~ 2T*A~ 2QA~ 2ĩ@~ 3f =6.Total alternative minimum tax preference items222223:2 (excluding tax-exempt interest from private 222223/ activity bonds)~ 2@~ 2&4~ 2@~ 23~ 2Z@~ 3@6.Passive activity loss (alternative minimum tax222223/ adjustment)~ 2A~ 2:E~ 2A~ 2E~ 2@~ 30Expanded income~ 6v6-A~ 66@&A~ 6@~ 7;A"8Footnotes at end of table.f^Table 6.--Individual Income Tax Returns With and Without Worldwide Income Tax and With Income ,l@,j@,,@ ,@,e@,[@,y@,t@,b@,a@,d@,j@,p@,\@,@,@,@,c@,@,@,@,@,@,w@,s@,@,@,k@,@,v@,t@,< @f^of $200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax ( Status, Tax Year 2001--Continued_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/%'Returns with income of $200,000 or more&&&&&'() Returns with*)Returns without) %Total+&worldwide income tax+&worldwide income tax&Income concept, item,Number,,Number,,Number, ,of,Amount ,of ,Amount ,of ,Amount-returns--returns--returns-" .(1) .(2) .(3) .(4) .(5) .(6)*$"Expanded Income Concept--ContinuedLMMMMM/Exemption amount~ 25A~ 2~ 25A~ 2:~ 2@~ 3e@Itemized deductions:2222233/+ Total per adjusted gross income concept~ 2ʔ~ 2n+~ 2~ 2 %+~ 2 @~ 3I-/% Total per expanded income concept~ 2RÔ~ 2އ7.~ 2>~ 2-~ 2 @~ 3U-A-/% Charitable contributions deduction~ 2x~ 2RO ~ 2C~ 2E ~ 2@~ 39A# Interest paid deduction:2222236/. Total per adjusted gross income concept~ 2}~ 2 ~ 2|~ 2z ~ 2|@~ 38A0/( Total per expanded income concept~ 2*tu~ 2z ~ 2hU=A~ 2 ~ 2@~ 3P2@+/# Total home mortgage interest~ 2Iu~ 2 ~ 2:+u~ 2ڋ ~ 2t@~ 3p@//' Medical and dental expense deduction~ 2_@~ 2 U~ 2@~ 2N.K~ 2@~ 38A//' Net casualty or theft loss deduction~ 2h@~ 2p4A~ 22@~ 2%A~ 2`c@~ 3(CA/ Taxes paid deduction~ 2~~ 2v~ 2ړ~ 2f~ 2P@~ 3sA3+ Net limited miscellaneous deductions per222223+/# adjusted gross income concept~ 2A~ 2 ~ 24A~ 2ZE~ 2&@~ 3A./& Nonlimited miscellaneous deductions~ 2p@~ 2]~ 2p@~ 2~ 2X@~ 3@@+#Excess of exemptions and deductions222223'/ over adjusted gross income~ 2 @~ 2n~ 2@~ 2JSn~ 2d@~ 3$XA/Taxable income~ 2Nn2@W A~ 2b20 A~ 2@~ 3hA/Tax at regular rates~ 2CA~ 2X~ 2hCA~ 2ΈW~ 2@@~ 3p@*/"Alternitve minimum tax (Form 6251)~ 2xA~ 2"V9~ 2 A~ 2U9~ 2;@~ 30@## # # # # ################### #!#"###$#%#&#'#(#)#*#+#,#-#.#/#0#1#2#3#4#5#6#7#8#9#:#;#<#=#>#?#@#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#[#\#]#^#_#`#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#{#|#}#~##################################################################################################################################!/Income tax before credits~ 2ʞ~ 2?:Y~ 2~ 25Y~ 2@~ 3q@,l@,T@,h@,w@,x@,x@,}@,z@,r@,{@,{@,i@,@,@,@,o@,`@,@,|@,@,@,@,@,@,@,@,@,W@,i@,D@,e@, @ Tax credits:222223/ Total~ 2tA~ 2s~ 2xA~ 2vgo~ 2@~ 3q@/ Child care credit~ 2A~ 2@~ 2ثA~ 2p@~ 2D@~ 32@ / Minimum tax credit~ 2A@~ 2l2A~ 2@~ 2fG~ 2@~ 30!@ / Foreign tax credit~ D~ D~ D~ D~ D~ E%/ General business credit~ 2p@~ 2A~ 2P@~ 2A~ 2A@~ 3k@"/Worldwide total income tax~ 2~ 2=Y~ 2~ 2=Y~ D~ E/Foreign taxes paid~ 2V/~ 2F~ 2V/~ 2F~ D~ E;3 Foreign taxes paid on excluded foreign-earned2222DE#/ income (Form 1116)~ 2@}@~ 2;~ 2@}@~ 2;~ D~ E)!Taxable income which would yield:222223$/ Income tax before credits~ 2ʞ2vA~ 22 A~ 2@~ 3] A#/ Income tax after credits~ 22&A~ 22&A~ D~ E%/ Worldwide total income tax~ 22@RA~ 22@RA~ D~ E/'Reconciliation of adjusted gross income222223  and expanded income:222223!1 Adjusted gross income~ 4r4\A~ 44kA~ 4@~ 5^?<4 plus: Total tax preferences excluded from 2222237// adjusted gross income [2]~ 2Hn*A~ 2fe~ 2T*A~ 2QA~ 2ĩ@~ 3f =@/8 Social Security benefits (nontaxable)~ 2ԽA~ 2>P~ 2A~ 2jP~ 2̚@~ 3@:/2 Foreign-earned income exclusion~ 2@~ 2K~ 2@~ 28~ 2*@~ 3@;/3 minus: Investment interest expense deduction~ 26"~ 2~ 2N "~ 2~ 2@~ 3XA>/6 Nonlimited miscellaneous deductions~ 2p@~ 2]~ 2p@~ 2~ 2X@~ 3@@B/: Unreimbursed employee business expenses~ 2DA~ 2~ 2A~ 2k~ 2l@~ 3 @$0 Equals: Expanded income~ 6v6-A~ 66@&A~ 6@~ 7;AO[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying property in the year they place it in service, SOKinstead of taking depreciation deductions over a specified recovery period.eO][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.@O8NOTE: Detail may not add to totals because of rounding.aNYSource: IRS Statistics of Income Bulletin, Summer 2004, Publication 1136 (Rev. 09-2004.) OO,@O= Z$> "