\pjnwill00 n o('1ezB  dMbP?_"*+%,91courier1' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001j Helveticaelveticaerif000 o $ 0 1jF0܍ 1j Helveticaelveticaerif000 o $ 0 1jF0ݍ 1j Helveticaelveticaerif000 o $ 0 1jF0hލ 1courier1xcourier1j helveticaelveticaerif000 o $ 0 1jF00 1jF Helveticaelveticaerif000 o $ 0 1jF0| 1 Arial1 xArial1 Arial1 Arial1 FArial&?'?(?)?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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@# #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" "#,##0.0"";#,##0.0"";"--";@""/,#,##0.0" ";#,##0.0" ";"-- ";@" "30#,##0.0" ";#,##0.0" ";"-- ";@" "'$#,##0" ";#,##0" ";"-- ";@" "$!#,##0" ";#,##0" ";"-- ";@" "#,##0"";\-#,##0"";"--";@""#,##0"";\-#,##0" ";"--";@""#,##0" ";\-#,##0" ";"--";@"" #,##0" ";\-#,##0" ";"-- ";@"""#,##0" ";\-#,##0" ";"-- ";@""#,##0" ";;;@" "#,##0" ";\-#,##0" ";;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "$!#,##0.0" ";;;@" "**#,##0" ";;;@" "%"#,##0" ";\-#,##0" ";"-- ";@" "xu@".................................................................................................................."63"*"#,##0.0" ";#,##0.0" ";"-- ";@" "!#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-/column_numbers#%data# footnotes-47G:Indent0)7##.Indent3)##.;#JW#fs###Indent6)##.;#JW#fs#######*7#FS#bo#~####_RIndent9)O##.;#JW#fs#######*7#F -h )spanners#+ stub_lines#'titles#bVtotals)S##.!;#JB5Z_06B461A3_DE22_11D3_9BFA_00C04F78F262_.wvu.PrintArea-f =0Z_06B461A3_DE22_11D3_9BFA_00C04F78F262_.wvu.Rows-bbV5Z_C98DF555_0222_11D3_8569_00C04F8EDC0F_.wvu.PrintArea#=0Z_C98DF555_0222_11D3_8569_00C04F8EDC0F_.wvu.Rows-bb ALC6F0C0AC+ ALC6F1C0AC* ALC6F2C0AC- ALC6F3C0AC-!!C C  C  C  C  C C C C C C C C C C C  C  C  C  C "C "C #C !C 6 C !C  $C 1" C  C 0C  (C 1"(C !C 1"(C 1&8C 1&8C 1&8C 1"C  (C +Q#,C 1"(C 1"(C 1"(C ;qC AC ;qC A8C -Q# C +Q# C &Q# C -Q# C +Q# C &Q# C &Q#,C -Y# C ,Y# C ;q"<C 5Y# C 5Q# C !Q#,C  Q#,C .#<C 0#<C 1#<C 2#<C 3#<C Q#,C -Y#,C &Q#,C 6q C  C  (C !(C  (C -Q#C 1"(C 6q C -Y#,C &Q#,C 6q C - C 5Q#,C 5Q#,C q ,C !C 6q (C 8Y# C 8Y#,C 8Y#,C ;a C ; C  C !(C !(style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_lines style_titles style_totalsBU} }   o,l, ,,,{,,,,t , ,q , , ,,, , ,Z ,Z ,Z ,Z ,Z ,Z ,Z ,Z ,Z ,z , , , , ,yTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 2002 _GW[All figures are estimates based on samples--money amounts are in thousands of dollars]HHHHHH H H  H %'!"Modified taxable income#" Tax generated# "Income tax after credits# #F$ Adjusted !!!!!"As a percentage of-- # Highest marginal rate$ Number of $gross$Taxed at$Taxed at$ $At$$Adjusted $Modified! at which tax was computed$returns'income$ all rates$marginal$ At all rates$marginal $Total $gross $taxable&FJ(less deficit)F $rateF $rateF$income $income())))))))(less deficit) )*~ +?~ +@~ +@~ +@~ +@~ +@~ +@~ + @~  +"@ , All returns - - - - - - - - - DTotal~ .a / ~gA /`1CA .FA ._A~ .ne .*A 0H*@ 0zKj3@ N 8 percent~ 1A~ 2g)~ 2VR~ 1UR~ 1X@~ 1X@~ 1@F@ 3YM? 3oD@ N 10 percent~ 1m~ 2|,[~ 2H~ 1>"H~ 1:~ 1i:~ 1> 3m{ʰ? 3k#@$ N 10 percent (capital gains)~ 1()A~ 2~ 2v~ 12n~ 1)~ 1 A~ 1"A 3&.֟\@ 3Rw @$N 10 percent (Form 8814) [1]~ 1R@~ 2~ 2@~ 1@~ 1ܒ@~ 1ܒ@~ 10{@ 3(X) 3k @N 15 percent~ 1* 2&jA2GA1AzA~ 1~ 1~ 1#h3u4v@ 3쿖&@   N 20 percent~ 1tU!A~ 2}~ 2a~ 1bK~ 1u~ 1z~ 1f53HiW,@ 3$B+2@N 25 percent~ 1@~ 2>J~ 2[~ 1:Zo~ 1$`~ 1A~ 1a3RnM0@ 3TSPY3@N 27 percent~ 1ʯ02A2RA~ 1`p~ 1.A~ 1҇W~ 1C?3D*@ 3:(&1@N 28 percent~ 1Q@~ 2K~ 29~ 1A~ 1%A~ 1P@~ 1pA3{{H0@ 34@N 30 percent~ 1JA~ 2=|~ 2Bc~ 1S~ 1z(~ 1~ 193)bǞ2@ 31vb7@N 35 percent~ 1zR~ 2O&V~ 2ڍH~ I7~ 1=o~ 1"~ 1$4DT6@ 4FDH:@N 38.6 percent~ 1.2dA2㼰A~ 1W~ 14~ 1I!~ 1K33z(js=@ 3 -t@@N Form 8615 [2]~ 5@~ 6N~ 66C~ 50!/A~ 5A~ 5!A~ 5ЏA30X6@ 3oq'9@!7Joint returns and returns22222224 47of surviving spouses22222224 4 DTotal~ . /`4A//A.A.A~ . G.GA0,@ 0KW4@N 8 percent~ 8(@~ 6և~ 67~ 97~ 9`@~ 9`@~ 9@39u? 3Or5@N 10 percent~ 9~ 6p'~ 6 ~ 9 ~ 9~ 9~ 9Fq3h86? 353#Q@$N 10 percent (capital gains)~ 8|A~ 6^<~ 6f)~ 98A~ 90dA~ 9pA~ 9 A3v/2@ 3}-P @$N 10 percent (Form 8814) [1]~ 8@~ 6'~ 6@~ 9@~ 9h@~ 9h@~ 90{@ 3(X) 3(z@N 15 percent~ 8M6A6/pA~ 9.zM~ 9^.8~ 9 ~ 9fm*3ӭf@ 3$5A%@ ,l! ,Z" ,Z# ,Z$ ,Z% ,Z& ,Z' ,Z( ,Z) ,x* ,+ ,, ,- ,. ,/ ,0,1,2,3,Z4,Z5,Z6,Z7,Z8,Z9,Z:,{ Z;, Z <,Y =,>,{?, N 20 percent~ 9LdA~ 6.# ~ 6޴f ~ 9 ~ 9Ƨ[~ 9f~ 9yl 3oAs3N,@ 342@!N 25 percent~ !1@~ !6b~ !6bk~ !9zP~ !96F~ !9>A~ !9VG!3oMp0@! 3Lގ3@"N 27 percent~ "1꺁"6@JLA"6ytA~ "9M~ "9Ŵ,~ "9L~ "9|O+"3%zj)@" 3sm|1@#N 28 percent~ #1@~ #6Ċ~ #66n~ #9* A~ #9A~ #9N@~ #9A#3$J0@# 3t64@$N 30 percent~ $1v~ $6ߎR~ $6A~ $9N ~ $9~/~ $92W&~ $9$3G(.2@$ 3aͩ6@%N 35 percent~ %1J>~ %6RtD~ %6J9~ %9`Q ~ %9C~ %9®O~ %9T%4JeH6R6@% 4'%m:@&N 38.6 percent~ &1#A&6A&6dA~ &9ƤfH~ &9N,~ &9Z_~ &9Z+&3wWq=@& 3/g t@@'N Form 8615 [2] '8-- 'U-- 'U-- '8-- '8-- '8-- '8-- '3(X) ' 3(X)(7Returns of married(:(;(;(:(:(:(:(4( 4!)7persons filing separately)!)!)!)!)!)!)!)!) ! *DTotal~ *.q|~ */zu~ */~ *.z~ *.2~ *.F~ *.*0mr|/@* 0(65<5@+N 8 percent~ +8(@~ +6.@~ +6`@~ +9`@~ +9`@~ +9`@~ +9`@+3XaE?+ 3 s;G@,N 10 percent~ ,9% A~ ,62~ ,6^,~ ,9^,~ ,9@~ ,9@~ ,9@@,3vJ.?, 3+ @$-N 10 percent (capital gains)~ -8F@~ -6@~ -6D@~ -9@~ -94@~ -9@~ -9ݳ@-3wB/@- 3#@$.N 10 percent (Form 8814) [1] .8-- .U-- .U-- .9-- .9-- .9-- .9-- .3(X) . 3(X)/N 15 percent~ /8+A~ /6q~ /6vI.~ /9~ /9]:A~ /9x2A~ /97A/3b^@/ 3+k'@0N 20 percent~ 08@~ 06&~ 06U~ 09z~ 09<+A~ 098A~ 09A030/@0 3ʒO3@1N 25 percent~ 19p@~ 160A~ 16XA~ 19g@~ 19@~ 19g@~ 19:@13kI-@1 3f3@2N 27 percent~ 29+~ 2Uf$~ 2U~ 290_A~ 29}~ 29~ 29WQA23*!+*@2 3.#%1@3N 28 percent 39-- 3U-- 3U-- 39-- 39-- 39-- 39-- 33(X) 3 3(X)4N 30 percent~ 49@~ 469~ 46]~ 49f)6~ 49*O~ 49?A~ 494A43.N2@4 3ĸU6@5N 35 percent~ 59`@~ 56戬~ 56Pi~ 59~J~ 59?_~ 59+A~ 59^54g&6@5 4'3KE:@6N 38.6 percent~ 69%@~ 66~ 66"~ 69ނ~ 69~ 69/~ 69R 63GM<@6 3U~D ?@7T Form 8615 [2] 7P-- 7V-- 7W-- 7P-- 7P-- 7P-- 7P-- 7C(X) 7 C(X)"8RFootnotes at end of table.8Q8Q8Q8Q8Q8Q8Q8M8 M9yTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 2002999999999 9 [9 [9 [9 [9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9 [9![9"[9#[9$[9%[9&[9'[9([9)[9*[9+[9,[9-[9.[9/[90[91[92[93[94[95[96[97[98[99[9:[9;[9<[9=[9>[9?[9@[9A[9B[9C[9D[9E[9F[9G[9H[9I[9J[9K[9L[9M[9N[9O[9P[9Q[9R[9S[9T[9U[9V[9W[9X[9Y[9Z[9[[9\[9][9^[9_[9`[9a[9b[9c[9d[9e[9f[9g[9h[9i[9j[9k[9l[9m[9n[9o[9p[9q[9r[9s[9t[9u[9v[9w[9x[9y[9z[9{[9|[9}[9~[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[9[:S --Continued::::::::: : [: [: [: [:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[: [:![:"[:#[:$[:%[:&[:'[:([:)[:*[:+[:,[:-[:.[:/[: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[:{[:|[:}[:~[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[:[_;GW[All figures are estimates based on samples--money amounts are in thousands of dollars];G;G;G;G;G;G;G;G; G; \; \; \; \;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\; \;!\;"\;#\;$\;%\;&\;'\;(\;)\;*\;+\;,\;-\;.\;/\;0\;1\;2\;3\;4\;5\;6\;7\;8\;9\;:\;;\;<\;=\;>;?;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;<%<'<!<"Modified taxable income<#<" Tax generated<# <"Income tax after credits<#< #=F=$ Adjusted =!=!=!=!=!="As a percentage of--= #> Highest marginal rate>$ Number of >$gross>$Taxed at>$Taxed at>$ >$At>$>$Adjusted> $Modified!? at which tax was computed?$returns?'income?$ all rates?$marginal?$ At all rates?$marginal ?$Total ?$gross? $taxable@ ,lA ,B ,tC ,D ,vE ,sF ,G ,H ,I ,J ,K ,L ,M ,N ,ZO ,ZP ,ZQ ,ZR ,ZS ,ZT ,U ,V ,W ,X ,Y ,Z ,[ ,\ ,] ,Z^ ,Z_ ,Z@&@F@J(less deficit)@F @$rate@F @$rate@F@$income@ $incomeA(A)A)A)A)A)A)A)A)(less deficit)A )B*~ B+?~ B+@~ B+@~ B+@~ B+@~ B+@~ B+@~ B+ @~ B +"@C7Returns of headsC<C=C=C>C?C?C?C@C @D7 of householdsD<D=D=D>D?D?D?D@D @ EDTotal~ E.Q ~ E/~k~ E/9~ E.~ E.U ~ E.z~ E.2UE02L@E 0RL)@FN 8 percent~ F9@~ FU A~ FU@@~ F9@@~ F9\@~ F9\@~ F9&@F37@F 3U%&YP-@GN 10 percent~ G9N~ GUK'~ GU*WJ~ G96I~ G9> ~ G9~ G9d1AG31eM?G 3uM2?$HN 10 percent (capital gains)~ H9@@~ HU"A~ HU A~ H9 /@~ H9@~ H9@~ H9@H3V[?H 3Hs5@$IN 10 percent (Form 8814) [1]~ I9@~ IU`@~ IUB@~ I9B@~ I9v@~ I9v@ I9-- I3(X) I 3(X)JN 15 percent~ J9c~ JU2~ JUV ~ J9~ J9~ J9~ J9uJ3^@J 3q ?vp!@KN 20 percent~ K9@@~ KUQEA~ KUt~ K96A~ K9A~ K9|4A~ K9 AK3[W4),@K 3?APؿ1@LN 25 percent~ L9@~ LUA~ LU8 A~ L9@~ L9 @~ L9@~ L9@L3D}^1@L 33@MN 27 percent~ M93A~ MUT~ MU2+~ M9zz~ M9l~ M9ZSA~ M9vȺM3'rr(@M 3xh0@NN 28 percent N9-- NU-- NU-- N9-- N9-- N9-- N9-- N3(X) N 3(X)ON 30 percent~ O9@~ OU@~ OUZ;~ O9Gf~ O9~ O9A~ O9 O3"'&3@O 35.VR7@PN 35 percent~ P9@~ PUu~ PU~ P9Ek~ P9Z}~ P9^%~ P9F~P4~7@P 4{e_;@QN 38.6 percent~ Q9@~ QUʗ ~ QU~ Q9>~ Q90~ Q9DA~ Q9MAQ3V|o=@Q 3ņ'w@@RN Form 8615 [2] R9-- RU-- RU-- R9-- R9-- R9-- R9-- R3(X) R 3(X)!S7Returns of single personsSASASASASASASAS4S 4 TDTotal~ T.0 T/NAT/A~ T.ii~ T.B,~ T.?%~ T.bw+T0#j)@T 0 ˲T2@UN 8 percent~ U9P@~ UU+O~ UUA~ U9A~ U9@~ U9@~ U9k@U3Τ+@U 3ΧR@VN 10 percent~ V9Ƈ~ VU:>~ VUֶ~ V9ֶ~ V9^~ V9F~ V9ʤV3A7|@V 3i!@$WN 10 percent (capital gains)~ W9A~ WUC~ WUz{~ W9)~ W9(A~ W9@~ W98AW3E? @W 3rJ@"@$XN 10 percent (Form 8814) [1] X9-- XU-- XU-- X9-- X9-- X9-- X9-- X3(X) X 3(X)YN 15 percent~ Y9J~ YUv~ YUi7K~ Y9-~ Y9> ~ Y9~ Y9Jh Y37<ԥ@Y 3#-a)@ZN 20 percent~ Z9A~ ZUA}~ ZUb$~ Z9~ Z9,~ Z92HA~ Z9Z3M,@Z 3^H2@[N 25 percent~ [9@~ [US{~ [U m~ [9A~ [9DFA~ [9@~ [9A[3rj_}1@[ 3.3@\N 27 percent~ \94~ \Uҵu~ \U[[~ \91~ \9 ~ \9~Ԝ~ \9&\3Szi ,@\ 3j 2@]N 28 percent~ ]91@~ ]U-~ ]U|"A~ ]9@~ ]9@~ ]9@@~ ]9@]3Jz0@] 3h+kE4@^N 30 percent~ ^9T~ ^U&$~ ^U~ ^97~ ^9}9~ ^9H*~ ^9"<^3oSa3@^ 3+ݑ7@_N 35 percent~ _9P, A~ _Uܭ ~ _U ~ _9B~ _96N~ _9&~ _9BiN_4.+8@_ 4ޑ(;@` ,Za ,Zb ,Zc ,dd ,e ,f ,g ,h ,i ,n ,d@`N 38.6 percent~ `9@@~ `UbD?~ `UG~ `92 ~ `9~ `9~ `9fƾ`3j=@` 3~@@aT Form 8615 [2]~ aB@~ aVN~ aW6C~ aB0!/A~ aBA~ aB!A~ aBЏAaC0X6@a Coq'9@bKbLbLbLbLbLbLbLbMb McX[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made the election to report the child's investment income (if it was from interest or dividends totaling cYcYcEcEcEcEcEcEc EdXbetween $700 and $7,500) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependents' income.dYdYdEdEdEdEdEdEd EeX[2] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,500. The returns in this rate classification are not distributed by tax rate.eYeYeEeEeEeEeEeEe E%fX(X) Percentage not computed.fYfYfEfEfEfEfEfEf EBgX:NOTE: Detail may not add to totals because of rounding. gYgYggggggg WhXOSOURCE: IRS, Statistics of Income Winter 2004-2005 Bulletin, Publication 1136. hYhYhhhhhhh iYiYiYiiiiiii nO]Pfgf  4 ti]P 6s7Z ă 4 veti]P 6s7f ܃ 4 veti]P QsRM  4 egul]P QsRZ  4 veti]P&s' $ 4 veti]\&s'f D  4  veti]P"s d 4 veti]P &*+f | 4 veti]P '*+f  4 veti]P ,TUf  4 egul]P - s Ą 4 veti= GX/t> ????mԄ ׉wVDV$,< 8A*0hA< 8< 8*0*08)< X|(088(0| ((UxUUUU(Vqq     "