\pjnwill00 ,/ASc>uiB  dMbP?_"*+%,Bw1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 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/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" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "00000sp@"............................................................................................................."-*#,##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 6 C 4 C 5 C 3 C  C  C  C  C  (C  C  ,C  ,C  ,C #<C %#<C #C %#C #8C %#<C  (C / ,C 2 C "8C "8C  C "8C  ,C - C . ,C . ,C - C .#<C .#<C - C . ,C . ,C - ,C . ,C . ,C  C &8C &8C  (C  (C &C &8C "C &8C "8C "8C "8C "C #8C %#<C ( C &8C &8C  (C  (C &C &8C "C &8C "8C "8C "8C "<C  BU} !}  } $  ,l@,/@,h@,e@ ,7,e7,[7,o7,t7 ,b7 ,a( ,d( ,e( ,z(,_(,n(,l(,M(,n(,l(,p(,u(,n(,l(,`(,l(,l(,t(,l(,l(,y(,s(+S#Individual High-Income Tax Returns d\Table 5.--Returns With and Without U.S. Income Tax and With Income of $200,000 or More UnderaYAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2002_#W[All figures are estimates based on samples--money amounts are in thousands of dollars]######/8'Returns with income of $200,000 or more99999:;< Returns with=<Returns without<> 8Total?9U.S. income tax?9U.S. income tax9>Income concept, item@Number@@Number@@Number@ @of@Amount @of @Amount @of @Amount A Breturns B Breturns B Breturns B M '(1) '(2) '(3) '(4) '(5) '(6)% CAdjusted Gross Income Concept O O O O O O .Salaries and wages~ , ,<A~ , ,rA~ ,@~ -A (Business or profession: , , , , , -. Net income~ ,A~ , ~ ,$A~ , ~ ,{@~ -@. Net loss~ ,@WA~ ,\{KA~ ,hKA~ ,J~ ,w@~ -`@ (Farm:,,,,,-. Net income~ ,}@~ ,vn+~ ,r@~ ,;+~ ,6@~ -\@. Net loss~ ,*@~ ,f ~ ,@~ , ~ ,@_@~ -"@0((Partnership and S corporation net income,,,,,-5(- after Section 179 property deduction: [1],,,,,-. Net income~ ,4~ ,"n8~ ,4~ ,d8~ ,@~ -A. Net loss~ ,A~ ,~ , A~ ,fZ~ ,@~ -O% (Sales of capital assets:,,,,,-. Net gain~ ,0~ ,f'.~ ,l0~ ,+-~ ,@~ -0. Net loss~ ,ޫA~ ,LFA~ ,A~ ,~ ,@~ -$@4(,Sales of property other than capital assets:,,,,,-. Net gain~ ,@~ ,Z~ ,0@~ ,w~ ,l@~ -@. Net loss~ ,2A~ ,̓~ ,0'A~ ,F~ ,pw@~ -R@!.Taxable interest received~ ,~ , ~ ,깍~ ,f ~ ,@~ -+.Tax-exempt interest~ ,V9,~ ,d~ ,&,~ ,~ ,X@~ -@A. Dividends~ ,x~ , ~ ,x~ ,޺ ~ ,p@~ -A ,l(!,(",M(#,n($,(%,(&,P(',n((,l(),X(*,n(+,l(,,x(-,p(.,(/,(0,y(1,l(2,j(3,(4,t(5,|(6,(7,(8,~(9,}(:,(;,l(<,}(=,v(>,x(?,s(7 ./Pensions and annuities in adjusted gross income~ ,A~ ,ұ&~ ,A~ ,%%~ ,`@~ -@ !(Rent:!,!,!,!,!,!-". Net income~ ",A~ ",~ ", {A~ ",&~ ",y@~ "- @:#.2 Net loss, total (deductible and nondeductible)~ #,ЏA~ #,~~ #,,A~ #,~ #,z@~ #-@f@)$.! Nondeductible rental loss~ $,A~ $,J7~ $,ؼA~ $,N~ $,q@~ $-?@%(Royalty:%,%,%,%,%,%-&. Net income~ &,@~ &,~ &,P@~ &,NI~ &,s@~ &-@'. Net loss~ ',t@~ ',@~ ',k@~ ',|@~ ',"@~ '-k@((Estate or trust:(,(,(,(,(,(-). Net income~ ),P1@~ ), ~ ),`%@~ ), ~ ),g@~ )-@*. Net loss~ *,@~ *,A~ *,۹@~ *,A~ *,@P@~ *-@ +.State income tax refunds~ +,H~ +, ~ +,<(2A~ +,_~ +,@~ +-c@,.Alimony received~ ,,@~ ,,(A~ ,,@~ ,,(A~ ,,@~ ,-h@9-.1Social Security benefits in adjusted gross income~ -,4A~ -,z~ -,TA~ -,~ -,@~ --@-..%Social Security benefits (nontaxable)~ .,A~ .,CD~ .,̚A~ .,!D~ .,@~ .-@!/.Unemployment compensation~ /, @~ /,A~ /,@~ /,A~ /,S@~ /-0@0. Other income~ 0,\A~ 0,K~ 0,DA~ 0,I~ 0,0@~ 0-@1. Other loss~ 1,@@~ 1,6[~ 1,@~ 1,6A~ 1,P@~ 1-ɵ@'2.Foreign-earned income exclusion~ 2,k@~ 2,zh~ 2,N@~ 2,:g~ 2,]@~ 2-@3. Total income~ 3,kBA3,(A~ 3,*3,A~ 3,@~ 3-:q$4.Statutory adjustments, total~ 4,V?~ 4,&~ 4,?~ 4,pnA~ 4,Ќ@~ 4-@:5.2 Payments to Individual Retirement Arrangements~ 5,v@~ 5,TA~ 5,s@~ 5,A~ 5,O@~ 5-q@>6.6 Payments to self-employed retirement (Keogh) plans~ 6, A~ 6,rS~ 6,A~ 6,6~ 6,@P@~ 6-М@&7. Moving expenses adjustment~ 7,@~ 7,з@~ 7,@@~ 7,P@~ 7,1@~ 7-p@81Adjusted gross income~ 82kBA82@ӦA~ 82*82ŸA~ 82@~ 83q-9.%Investment interest expense deduction~ 9,;A~ 9,*;~ 9,"A~ 9,^ ~ 9,@~ 9-/,:($Total tax preferences excluded from :,:,:,:,:,:-%;. adjusted gross income [2]~ ;,e&A~ ;,q~ ;,޹,~ ;,Re~ ;,@~ ;-GA6<(.Total alternative minimum tax preference items<,<,<,<,<,<-8=(0 (excluding tax-exempt interest from private =,=,=,=,=,=->. activity bonds)~ >,V@~ >,@A~ >,J@~ >,櫆~ >,H@~ >-@6?(.Passive activity loss (alternative minimum tax?,?,?,?,?,?-@,l(A,o(B,w@C,b@D,k@E,@F,@ G,7H,e7I,[7J,o7K,t7L,b7M,a(N,d(O,p(P,p(Q,\(R,(S,(T,d(U,(V,(W,(X,(Y,x(Z,t([,(\,(],k(^,~(_,v(@. adjustment)~ @,xA~ @,#~ @, pA~ @,r!A~ @,@~ @-t@A4Expanded income~ A5~WA5@VA~ A5*A5xA~ A5|@~ A6&A"B$Footnotes at end of table.BBBBBB+CS#Individual High-Income Tax Returns CCCCCCdD\Table 5.--Returns With and Without U.S. Income Tax and With Income of $200,000 or More UnderDDDDDDlEdAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2002--ContinuedEEEEEE_F#W[All figures are estimates based on samples--money amounts are in thousands of dollars]FFFFFF/G8'Returns with income of $200,000 or moreG9G9G9G9G9H:H;H< Returns withH=H<Returns withoutH<I> I8TotalI?I9U.S. income taxI?I9U.S. income taxI9J>Income concept, itemJ@NumberJ@J@NumberJ@J@NumberJ@ K@ofK@Amount K@of K@Amount K@of K@AmountLALBreturnsLBLBreturnsLBLBreturnsLBM& M'(1) M'(2) M'(3) M'(4) M'(5) M'(6)0NC(Adjusted Gross Income Concept--ContinuedNRNRNRNRNRNRO+Exemption amount~ O,Q~ O,Ff~ O,Q~ O,~ O,8@~ O-J@P(Itemized deductions:P,P,P,P,P,P-3Q.+ Total per adjusted gross income concept~ Q,8OAA~ Q,*'~ Q,M~ Q,̙&~ Q,@~ Q-W?A.R.& Charitable contributions deduction~ R,~ R,w ~ R,~~ R,^ ~ R,آ@~ R-1 A$S( Interest paid deduction:S,S,S,S,S,S-7T./ Total per adjusted gross income concept~ T,Nu~ T,:, ~ T,>zu~ T, ~ T,@~ T-.4,U.$ Total home mortgage interest~ U,ZJo~ U,~ U,,o~ U,~ U,@~ U-x@0V.( Medical and dental expense deduction~ V,@@~ V,8~ V,@~ V,d)A~ V,z@~ V- @0W.( Net casualty or theft loss deduction~ W,@~ W,LA~ W,t@~ W,A~ W,`@~ W-@ X. Taxes paid deduction~ X,~ X,j*~ X,rӉ~ X,~ X,ʤ@~ X-`A4Y(, Net limited miscellaneous deductions perY,Y,Y,Y,Y,Y--Z.% adjusted gross income concept~ Z,pJA~ Z,~ Z,X8A~ Z,~ Z,@~ Z-A/[.' Nonlimited miscellaneous deductions~ [,@@~ [,ZV~ [,0@~ [,7~ [,@~ [-A+\(#Excess of exemptions and deductions\,\,\,\,\,\-&]. over adjusted gross income~ ],t@~ ],J~ ],b@~ ],)~ ], @~ ]-,!^.Taxable income~ ^,^,@A~ ^,`BA^, A~ ^,x@~ ^-HXA_.Tax at regular rates~ _,~ _,M~ _,~ _,ܫM~ _,@~ _-`"@`,l(a,(b,y(c,T(d,i(e,y(f,z(g,z(h,(i,u(j,i(k,(l,(m,(n,o(o,`(p,(q,|(r,(s,(t,(u,(v,(w,(x,@y,b@z,k@{,@|,@ },(~,e(,[(+`.#Alternative minimum tax (Form 6251)~ `,H"A~ `,v ~ `,~j%~ `, ~ `,@~ `-X@!a.Income tax before credits~ a,8~ a,ֵN~ a,PeBA~ a,N~ a,@~ a-(@b( Tax credits:b,b,b,b,b,b-c. Total~ c,L*A~ c,\WA~ c,(*A~ c,y~ c,@~ c-(@!d. Child care credit~ d,A~ d,p~@~ d,A~ d,}@~ d,>@~ d-,@"e. Minimum tax credit~ e,@~ e,2'A~ e,@~ e,%A~ e,@~ e- @"f. Foreign tax credit~ f,($A~ f,-$~ f,)~ f, "~ f,py@~ f-@z@'g. General business credit~ g,@~ g,1A~ g,w@~ g,"A~ g,V@~ g-P@h.U.S. total income tax~ h,*~ h,V0>M~ h,*~ h,V0>M~ h/~ h0)i(!Taxable income which would yield:i,i,i,i,i,i-%j. Income tax before credits~ j,8j,+TA~ j,PeBAj,(RA~ j,@~ j-|A$k. Income tax after credits~ k,v*k,A~ k,v*k,A~ k/~ k0!l. U.S. total income tax~ l,*l,A~ l,*l,A~ l/~ l0/m('Reconciliation of adjusted gross incomem,m,m,m,m,m- n( and expanded income:n,n,n,n,n,n-!o1 Adjusted gross income~ o2kBAo2@ӦA~ o2*o2ŸA~ o2@~ o3q<p(4 plus: Total tax preferences excluded from p2p2p2p2p2p39q.1 adjusted gross income [2]~ q,e&A~ q,q~ q,޹,~ q,Re~ q,@~ q-GA@r.8 Social Security benefits (nontaxable)~ r,A~ r,CD~ r,̚A~ r,!D~ r,@~ r-@:s.2 Foreign-earned income exclusion~ s,k@~ s,zh~ s,N@~ s,:g~ s,]@~ s-@;t.3 minus: Investment interest expense deduction~ t,;A~ t,*;~ t,"A~ t,^ ~ t,@~ t-/>u.6 Nonlimited miscellaneous deductions~ u,@@~ u,ZV~ u,0@~ u,7~ u,@~ u-ABv.: Unreimbursed employee business expenses~ v,7A~ v,. ~ v,(4A~ v, ~ v,n@~ v-I@$w4 Equals: Expanded income~ w5~Ww5@VA~ w5*w5xA~ w5|@~ w6&A"x$Footnotes at end of table.xxxxxx+yS#Individual High-Income Tax Returns yyyyyydz\Table 5.--Returns With and Without U.S. Income Tax and With Income of $200,000 or More Underzzzz zzl{dAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2002--Continued{{{{ {{_|W[All figures are estimates based on samples--money amounts are in thousands of dollars]|!|!|!|"|!|!/}G'Returns with income of $200,000 or more}H}H}H}H}H~I~J~K Returns with~L~KReturns without~KM GTotalNHU.S. income taxNHU.S. income taxH,l(,t(,b(,a(,d(,_(,z(,_(,n(,l(,M(,n(,l(,p(,u(,n(,l(,`(,l(,l(,t(,l(,l(,y(,s(,i(,(,M(,n(,(,(,P(MIncome concept, itemONumberOONumberOONumberO OofOAmount Oof OAmount Oof OAmountPQreturnsQQreturnsQQreturnsQ& '(1) '(2) '(3) '(4) '(5) '(6)CExpanded Income ConceptDDDEDD.Salaries and wages~ ,*,dA~ ,z, A~ ,ؠ@~ -=A(Business or profession:,,,,,-. Net income~ ,0/A~ ,Z ~ ,&A~ , ~ ,H@~ -@. Net loss~ ,A~ ,o~ ,8 A~ ,~ ,@@~ -`@ (Farm:,,,,,-. Net income~ ,v@~ ,8&A~ ,g@~ ,&A~ ,>@~ -q@. Net loss~ ,@~ ,>~ ,k@~ ,RŠ~ ,@e@~ -`@0((Partnership and S corporation net income,,,,,-5(- after Section 179 property deduction: [1],,,,,-. Net income~ ,5~ ,8~ ,5~ ,~8~ ,@~ -p7@. Net loss~ ,HA~ ,~ ,kA~ ,b~ ,@~ -& (Sales of capital assets:,,,,,-. Net gain~ ,)A~ ,6C.~ ,2~ ,2".~ ,D@~ -!. Net loss~ ,C~ ,:ȵ~ ,ZnC~ ,R-~ ,Ъ@~ -]@4(,Sales of property other than capital assets:,,,,,-. Net gain~ ,H@~ ,Z ~ , 4@~ ,BA~ ,t@~ -@. Net loss~ , A~ ,~ ,A~ ,&ڐ~ ,@~ -`'@!.Taxable interest received~ ,~ , ~ ,`BA~ ,ڪ ~ ,i@~ -8A.Tax-exempt interest~ ,u(A~ ,^E~ ,0~ ,~ ,@~ -CZ. Dividends~ ,z|~ ,d ~ ,\?A~ ,6N ~ ,@~ -$A7./Pensions and annuities in adjusted gross income~ ,tA~ ,j!~ ,LA~ ,~~ ,(@~ -$@ (Rent:,,,,,-. Net income~ ,A~ ,))~ ,؂@~ -@@:.2 Net loss, total (deductible and nondeductible)~ , A~ ,~ ,<A~ , ~ ,ȃ@~ -a@).! Nondeductible rental loss~ ,A~ ,ޒ~ ,A~ ,~ ,Pq@~ - @(Royalty:,,,,,-F Net income~ , @~ ,v~ ,@~ ,r~ ,0@~ -@,l(,l(,X(,n(,l(,x(,p(,(,(,y(,l(,j(,(,t(,|(,(,(,~(,}(,(,l(,}(,v(,x(,s(,v(,o(,w@,b@,k@,h@,p@ F Net loss~ ,D@~ ,@~ ,2@~ ,@~ ,2@~ -v@(Estate or trust:,,,,,-. Net income~ ,@~ ,~ ,0@~ , ~ ,`}@~ -@@. Net loss~ , @~ ,A~ ,@~ ,lA~ ,\@~ -@ .State income tax refunds~ ,VI~ ,^~ ,>I~ ,.֟~ ,@~ -@.Alimony received~ ,=@~ ,̺(A~ ,5@~ ,p1~ , @~ -s@9.1Social Security benefits in adjusted gross income~ ,<A~ ,\A~ ,`A~ ,~ ,@~ -g@-.%Social Security benefits (nontaxable)~ ,A~ ,eO~ ,A~ ,N~ ,@~ -@!.Unemployment compensation~ , @~ ,LA~ , @~ ,A~ ,R@~ -@. Other income~ , ,A~ ,U~ ,,A~ ,6T~ ,@~ -@@. Other loss~ , @~ ,i~ ,@~ ,K:A~ ,e@~ -m@'.Foreign-earned income exclusion~ ,`@~ ,.i~ ,@~ ,;~ ,pu@~ -l@. Total income~ ,l,4A~ ,,d%A~ ,@~ - MI$.Statutory adjustments, total~ ,@~ ,~ ,?~ ,~ ,h@~ -@:.2 Payments to Individual Retirement Arrangements~ ,9@~ ,A~ ,p2@~ ,~A~ ,]@~ -@>.6 Payments to self-employed retirement (Keogh) plans~ ,A~ ,X~ ,A~ ,2~ ,X@~ -@&. Moving expenses adjustment~ ,k@~ ,0@~ ,f@~ ,@~ ,4@~ -pp@1Adjusted gross income~ 2l2@A~ 22噭A~ 2@~ 32A-.%Investment interest expense deduction~ ,A~ ,~ ,gA~ ,p~ ,̝@~ -$A,($Total tax preferences excluded from ,,,,,-%. adjusted gross income [2]~ ,\(A~ ,rHr~ ,(A~ ,~ ,@~ -Z6(.Total alternative minimum tax preference items,,,,,-8(0 (excluding tax-exempt interest from private ,,,,,-. activity bonds)~ , @~ ,J~ ,@@~ ,~ ,P@~ -@6(.Passive activity loss (alternative minimum tax,,,,,-. adjustment)~ ,]A~ ,i#~ ,OA~ ,(!A~ ,@~ -0@4Expanded income~ 5l5A~ 55A~ 5@~ 6"$Footnotes at end of table.+S#Individual High-Income Tax Returns d\Table 5.--Returns With and Without U.S. Income Tax and With Income of $200,000 or More UnderldAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2002--Continued_W[All figures are estimates based on samples--money amounts are in thousands of dollars],l7,e7,[7,o7,t7,b7,a(,d(,j(,p(,\(,(,(,(,d(,(,(,(,(,(,x(,t(,(,(,k(,~(,v(,t(,(,y(,T(,i(/8'Returns with income of $200,000 or more99999:;< Returns with=<Returns without<> 8Total?9U.S. income tax?9U.S. income tax9>Income concept, item@Number@@Number@@Number@ @of@Amount @of @Amount @of @AmountABreturnsBBreturnsBBreturnsB& '(1) '(2) '(3) '(4) '(5) '(6)*)"Expanded Income Concept--Continued******+Exemption amount~ ,"U~ ,P~ ,55A~ ,y~ ,Ҳ@~ -p@(Itemized deductions:,,,,,-7./ Total per adjusted gross income concept~ ,AA~ ,&~ ,R*~ ,bQ4&~ ,,@~ -7P1.) Total per expanded income concept~ ,zt~ ,f}>)~ ,'~ ,)~ ,+@~ -.A..& Charitable contributions deduction~ ,z~ ,D ~ ,E~ ,6 ~ ,z@~ - A$( Interest paid deduction:,,,,,-7./ Total per adjusted gross income concept~ ,vu~ ,:$ ~ ,^=A~ , ~ ,:@~ -`VA1.) Total per expanded income concept~ ,n~ ,J(~ ,n~ ,]~ ,@~ -,@,.$ Total home mortgage interest~ ,nn~ ,n~ ,Zn~ ,~ , @~ -@0.( Medical and dental expense deduction~ ,@~ ,VO~ ,o@~ ,B~ ,@~ -HA0.( Net casualty or theft loss deduction~ ,հ@~ ,HyA~ ,<@~ ,A~ , c@~ -p@ . Taxes paid deduction~ ,{AA~ ,nR~ ,~ ,^]E~ ,@~ - A4(, Net limited miscellaneous deductions per,,,,,--.% adjusted gross income concept~ ,5A~ ,zC~ ,,A~ ,\~ ,L@~ -A/.' Nonlimited miscellaneous deductions~ ,9@~ ,~ ,@$@~ ,p~ ,`e@~ -@r@+(#Excess of exemptions and deductions,,,,,-&. over adjusted gross income~ ,S@~ ,%N~ ,~@~ ,L%'A~ ,@~ -<A.Taxable income~ ,,+A~ ,ޕ,@d*A~ ,@~ -A.Tax at regular rates~ ,>~ ,M~ ,ޕ~ ,GM~ ,L@~ -7@+.#Alternative minimum tax (Form 6251)~ ,n=&~ ,R~ ,><&~ ,"~ ,S@~ -`i@!.Income tax before credits~ ,(~ ,"<O~ ,~ ,2O~ ,@~ -C@( Tax credits:,,,,,-. Total~ ,Ht,A~ ,2ڔ~ ,i,A~ ,>~ ,@~ -C@!. Child care credit~ ,A~ ,@v@~ , A~ ,t@~ ,K@~ -9@,(,z(,z(,(,u(,i(,(,(,(,o(,`(,(,|(,(,(,(,(,(,(,@,@,@,@,@,@,F@". Minimum tax credit~ ,@@~ ,da'A~ ,w@~ , %A~ ,@~ -@$@". Foreign tax credit~ ,~f,~ ,9~ ,&[,~ ,Nd8~ ,@~ -@@'. General business credit~ ,p@~ ,1A~ ,е@~ ,#A~ ,V@~ -P@.U.S. total income tax~ ,~ ,sM~ ,~ ,sM~ /~ 0)(!Taxable income which would yield:,,,,,-%. Income tax before credits~ ,(,1|A~ ,,zA~ ,@~ -\A$. Income tax after credits~ ,,1vA~ ,,1vA~ /~ 0!. U.S. total income tax~ ,,A~ ,,A~ /~ 0/('Reconciliation of adjusted gross income,,,,,- ( and expanded income:,,,,,-!1 Adjusted gross income~ 2l2@A~ 22噭A~ 2@~ 32A<(4 plus: Total tax preferences excluded from ,,,,,-9.1 adjusted gross income [2]~ ,\(A~ ,rHr~ ,(A~ ,~ ,@~ -Z@.8 Social Security benefits (nontaxable)~ ,A~ ,eO~ ,A~ ,N~ ,@~ -@:.2 Foreign-earned income exclusion~ ,`@~ ,.i~ ,@~ ,;~ ,pu@~ -l@;.3 minus: Investment interest expense deduction~ ,A~ ,~ ,gA~ ,p~ ,̝@~ -$A>.6 Nonlimited miscellaneous deductions~ ,9@~ ,~ ,@$@~ ,p~ ,`e@~ -@r@B.: Unreimbursed employee business expenses~ ,A~ ,J~ ,A~ ,R~ , t@~ -@$4 Equals: Expanded income~ 5l5A~ 55A~ 5@~ 6%[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%Kinstead of taking depreciation deductions over a specified recovery period.e%][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.?%7NOTE: Detail may not add to totals because of rounding.W%OSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, June 2005.%%= p9> "