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,�7 38���19881988 4N/A~ 4.A~ 4鹆馌~ 4�隌~ 4繦酅~ 4里袬 5 6 6 6 6!3D���19891989 !4N/A~ !4�A~ !4P闰@~ !4鄏霡~ !4帱酅~ !4@屢@!5!6! 6! 6! 6"3P���19901990 "4N/A~ "4鑟A~ "4M驚~ "4鄌鞞~ "4樷@~ "4繫覢"5"6" 6" 6" 6 #91991 #4N/A~ #4啬A~ #4篌@~ #4?頏~ #4 鉆~ #4@犛@#5#6# 6# 6# 6 $91992 $4N/A~ $44A~ $4鹌鬇~ $4 y顯~ $4@枫@~ $4繮訞$5$6$ 6$ 6$ 6 %91993 %4N/A~ %4槴A~ %4燯魼~ %4�!餈~ %4@銨~ %4喇訞%5%6% 6% 6% 6 &91994 &4N/A~ &4p�A~ &4燛鯜~ &4绅@~ &4擂銨~ &4J誁&5&6& 6& 6& 6 '91995 '4N/A~ '4饛 A~ '4衹鰼~ '4鄼馌~ '4鄷錊~ '4艺@'5'6' 6' 6' 6 (91996 (4N/A~ (4衅 A~ (4P兵@~ (4燦駺~ (4燱鍬~ (4≈@(5(6( 6( 6( 6 )91997 )4N/A~ )4�A~ )4a鶣~ )4繴驚~ )4爡鏎~ )4@易@)5)6) 6) 6) 6 *91998 *4N/A~ *4鄏A~ *4�麫~ *4@Q鬇~ *4嗟鐯~ *4冷谸*5*6* 6* 6* 6 +91999 +4N/A~ +4滆A~ +4鄝鼲~ +4 h魼~ +4犥锧~ +4浪貮+5+6+ 6+ 6+ 6 ,92000 ,4N/A~ ,4�!A~ ,4U�@~ ,4鯜~ ,4 麝@~ ,4跕,5,6, 6, 6, 6 -92001 -4N/A~ -4泥A~ -4:�@~ -4 ヶ@~ -4燽隌~ -4苒@-5-6- 6- 6- 6 .92002 .4N/A~ .4纊A~ .4秀兀~ .4p燊@~ .4 婋@~ .4@.5.6. 6. 6. 62//*Adjusted gross income floor on percentiles /4 /4/4/4/4/4/@/A/ A/ A/ A 0/ (constant dollars): 040404040404010>0 >0 >0 >13|���19861986 14N/A14>'覹﹚鶣14]�G*孰@14/飥#E@14G妴x很@14p�?瘴@15161 61 61 623����19871987 24N/A24H绰鎄稞@24晟騡鞞24�.鮠,挎@24A�6�6軥24蝸D+l屛@25262 62 62 633����19881988 34N/A34L 8�6A34噋噋頏34!�耀徭@34嫔乓�8軥34d校銻蜙35363 63 63 643���19891989 44N/A44諾�!A44遻锝WK頏44RJI矜@44遻锝7軥44遻锝w晖@45464 64 64 653L���19901990 54N/A~ 54F�@~ 54爥鞞~ 54绤鍬~ 54纒蹳54T)W鶋虭55565 65 65 6 691991 64N/A~ 64p兀~ 64L鞞~ 645鍬~ 64檑@~ 64姨@65666 66 66 6 791992 74N/A~ 74`�@~ 74@烅@~ 74纍鍬~ 74蹳~ 74鎏@75767 67 67 6 891993 84N/A~ 84燻�@~ 84`図@~ 84T鍬~ 84蕾跕~ 84犔@85868 68 68 6 991994 94N/A~ 94(A~ 94頏~ 94ф@~ 94@*蹳~ 94惶@95969 69 69 6 :91995 :4N/A~ :4鹋A~ :4 灶@~ :4@鏎~ :4繱蹳~ :4⑻@:5:6: 6: 6: 6 ;91996 ;4N/A~ ;4�A~ ;4纘顯~ ;4V鏎~ ;4纙蹳~ ;4靥@;5;6; 6; 6; 6 <91997 <4N/A<4ot�A<4峪�zo餈<4滮B�(鐯<4:鱆"昈軥<4驵f�@<5<6< 6< 6< 6 =91998 =4N/A=4澢XA=4 J�<�馌=4ni涆疏@=4槵yC0'轅=4冞疺c`蜙=5=6= 6= 6= 6 >91999 >4N/A >47 暬AD+�-矟铵�? >4D鍠諌雕@D+�-矟铵�? >4�5炔锧D+�-矟铵�? >4L�1揄 這D+�-矟铵�? >4痿#双魑@D+�-矟铵�?>5>6> 6> 6> 6 ?92000 ?4N/A ?4醧u8AD,�Zd;逴嶜? ?4�&柍�1駺D,�Zd;逴嶜? ?4M,g榛 闌D,�Zd;逴嶜? ?4裕�慟這D,�Zd;逴嶜? ?4<�.縠螥D,�Zd;逴嶜??5?6? 6? 6? 6@ ,l�7A ,�7B ,�7C ,��"D ,��"E ,��"F ,��"G ,��"H ,w�" I ,F�)J ,i�)K ,v�)L ,�.M ,h�?N ,��DO ,��7P ,��7Q ,��7R ,��7S ,��7T ,��7U ,��7V ,��7W ,��7X ,��7Y ,��7Z ,��7[ ,��7\ ,��7] ,��7^ ,��7_ ,��. @92001 @4N/A @4#0Y�0AD-�紅�V�? @4巹亐铡馌D-�紅�V�? @4簄啔箳锧D-�紅�V�? @4"< #磙@D-�紅�V�? @4�&茜4v螥D-�紅�V�?@5@6@ 6@ 6@ 6 A92002 A4N/A A4洰鉆^AD.�bX9慈�? A4,�+垣+馌D.�bX9慈�? A4^穗�&锧D.�bX9慈�? A4氂澽@D.�bX9慈�? A4q毓j�螥D.�bX9慈�?A5A5A 5A 5A 5"BFootnotes at end of table.BBBBBBB5B5B 5B 5B 5nC fTable 5.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, C!C!C!C!C!C!jD bShares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and D!D!D!D!D!D!iE aAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size E!E!E!E!E!E!QF IUsing the Definition of AGI for Each Year, Tax Years 1986-2002--ContinuedF!F!F!F!F!F!4G#,[All figures are estimates based on samples]G!G!G! G! G!G!H$H%H%H%H%H%H%I&I')I(!Descending cumulative percentilesIIIIJItem, tax year JTotal JTop JTop JTop JTop JTopK*K'K 1 percentK 5 percentK 10 percentK 25 percentK 50 percentL+~ L,�?~ L,@~ L,@~ L,@~ L,@~ L,@L-5M/-Adjusted gross income (millions of dollars):  M4 M4M4M4M4M4M1M>M >M >M >N3����19861986~ N4r�~ N44hA~ N4N#%~ N4� +A~ N4鲶Z~ N4FdNBNCN CN CN CO3����19871987~ O4恮EA~ O4,(A~ O4�,~ O46^?~ O46Uh~ O4躲�O5O6O 6O 6O 6P3����19881988~ P4虍�~ P4苕A~ P4�.+A~ P4樜2A~ P4屇=A~ P4&9�P5P6P 6P 6P 6Q3����19891989~ Q4猉�~ Q4紤A~ Q4V8~ Q4.哊~ Q4:e}~ Q4�7�Q5Q6Q 6Q 6Q 6R3���19901990~ R4枼�~ R4衺A~ R4�/:~ R4癹4A~ R4妻�~ R4纥�R5R6R 6R 6R 6 S91991~ S4簺�~ S4l�A~ S4焐,A~ S4婝Q~ S4都�~ S4!�S5S6S 6S 6S 6 T91992~ T4�LA~ T4�A~ T4诸>~ T4�6A~ T4&X�~ T4銰AT5T6T 6T 6T 6 U91993~ U4jq�~ U4(�A~ U4x�/A~ U4~~ U4霃~ U4.�UEUEU EU EU E V91994~ V4昴�~ V4� A~ V4煸0A~ V46絕~ V4蕁�~ V4IAV5V6V 6V 6V 6 W91995~ W4�~ W4磋"A~ W4~ W4 h~ W4r,�~ W4Zh�W5W6W 6W 6W 6 XF1996~ XG�.~ XG嗶,~ XG6U~ XGv唗~ XG�6�~ XG�X5X6X 6X 6X 6 YF1997~ YG啗2~ YG簪*A~ YG蝯a~ YG�~ YG頗A~ YG�(Y5Y6Y 6Y 6Y 6 ZF1998~ ZGn蠱~ ZG�=~ ZG灗m~ ZG��~ ZG餬KA~ ZGZ, Z5Z6Z 6Z 6Z 6 [F1999~ [GF環~ [G4�1A~ [G紊z~ [G庩�~ [G2达~ [GR�8[5[6[ 6[ 6[ 6 \F2000~ \G��~ \G桻~ \G.d�~ \G阛�~ \G闖~ \G�+U\5\6\ 6\ 6\ 6 ]F2001~ ]G2靯~ ]G槻0A~ ]G蘶>A~ ]Gv8�~ ]G陏�~ ]GZSH]5]6] 6] 6] 6 ^F2002~ ^G�'u~ ^G�*<~ ^G.r~ ^G跊~ ^G�NA~ ^G�@^5^6^ 6^ 6^ 63_=+Total income tax (millions of dollars): [2]_H_H_H_H_H_H_-`,l�.a,��.b,��.c,��.d,��.e,��.f,n�.g,n�.h,n�.i,n�.j,n�.k,n�.l,n�.m,n�.n,n�.o,n�.p ,n�.q ,n�?r ,t�7s ,��7t ,��7u ,��7v ,��7w ,��7x ,��7y ,��7z ,��7{ ,��7| ,��7} ,��7~ ,��7 ,��7`3 ���19861986~ `4 fA~ `4�鰼~ `4A~ `4�A~ `4A~ `4潴A`-a3���19871987~ a4X�A~ a4pZ鯜~ a4衸A~ a4p A~ a4DSA~ a4|(Aa-b3$���19881988~ b4d1A~ b4他@~ b4x�A~ b4刿 A~ b4D�A~ b4d�Ab-c30���19891989~ c4kA~ c4艾鶣~ c4`7A~ c4恲 A~ c4萬A~ c4监Ac-d3<���19901990~ d4TIA~ d4 m鸃~ d4�A~ d4�6A~ d4PA~ d4L�Ad- e91991~ e4t]A~ e40*鸃~ e4�A~ e4P�A~ e4<&A~ e4<�Ae- f91992~ f4 A~ f4�A~ f4x� A~ f4咱A~ f4�A~ f4槜Af- g91993~ g4�A~ g4`�A~ g4 A~ g4@-A~ g4蠷A~ g4�5Ag- h91994~ h4腝 A~ h4�A~ h4�A~ h48gA~ h4桷A~ h4 Ah- i91995~ i4#~ i4樆A~ i4魪A~ i4h�A~ i4犤A~ i4&A"i- j91996~ j4�$A~ j4愻 A~ j4$yA~ j40A~ j4鳷 A~ j4h7#Aj- k91997~ k4d,~ k4竢 A~ k4dA~ k4� A~ k4^A$~ k4唥*k- l91998~ l4�(A~ l4d�A~ l4梃A~ l4MA~ l4x�#A~ l4P 'Al- m91999~ m4嘏*A~ m4琠A~ m4�A~ m4词!A~ m4碷&A~ m4p�)Am- n92000~ n4ω;~ n4DeA~ n4屽 A~ n4l%$A~ n44#)A~ n4巵9n- o92001~ o4�+A~ o4圿A~ o4苒A~ o4�*#~ o4朱,~ o4D*Ao- p92002~ p4|Q(A~ p4eA~ p4 *A~ p4慀A~ p4g$A~ p4�.p-*q/"Average tax rate (percentage): [3]q0qIqIq0q0q0q1rJH���19861986~ rK笘@~ rK猢@~ rK~ rK啊@~ rK@滰~ rK橜rLrLr Lr Lr Lr LsJT���19871987~ sK擛~ sKⅳ@~ sKD~ sK錇@~ sK魴@~ sK袞@sLsLs Ls Ls Ls LtJ`���19881988~ tK@~ tK娶@~ tK劆@~ tK鴿@~ tK紮@~ tK鄸@tLtLt Lt Lt Lt LuJl���19891989~ uK擛~ uK<~ uK.燖~ uKT滰~ uKl橜~ uK礀@uLuLu Lu Lu Lu LvJx���19901990~ vK<擛~ vK@7@~ vK鵁@~ vK2@~ vK橜~ vKp朄vLvLv Lv Lv Lv L wM1991~ wK)@~ wK ~ wK燖~ wK滰~ wK錁@~ wK0朄wLwLw Lw Lw Lw L xM1992~ xK8擛~ xK挘@~ xK帬@~ xK錆@~ xK@0@~ xK悥@xLxLx Lx Lx Lx L yM1993~ yK袛@~ yK猊@~ yK尽@~ yK悷@~ yKh欯~ yKH桜yLyLy Ly Ly Ly L zM1994~ zK+@~ zK~ zK~ zK燖~ zK虤@~ zK湕@zLzLz Lz Lz Lz L {M1995~ {K〞@~ {Kr~ {Kb~ {Kb燖~ {Kx汙~ {K,楡{L{L{ L{ L{ L{ L |M1996~ |Kh朄~ |K帵@~ |K微@~ |K譅@~ |KP淍~ |K饦@|L|L| L| L| L| L }M1997~ }N爾@~ }N槬@~ }Nt~ }N盃@~ }Nh淍~ }N$橜}L}L} L} L} L} L ~M1998~ ~N垨@~ ~N0~ ~Nv~ ~N紶@~ ~N`淍~ ~N0@~L~L~ L~ L~ L~ L M1999~ N4桜~ N偉@~ N洧@~ N,~ N(滰~ N瑱@LL L L L L ,l�7� ,��7� ,��7� ,�@� ,l�"� ,��"� ,��"� ,��"� ,��"� ,w�" � ,F�)� ,i�)� ,v�)� ,�)� ,F�.� ,h�?� ,{�7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7 M2000N酏詘閱.@N�,C雛;@N姓V�/k8@N6<絉V6@Nc頩B>3@N^篒 �0@LL L L L L �M2001�N�傥鱯,@�N錫≈4;@�N\m女7@�ND媗琨i5@�N�#裹�2@�N鷡j紅�/@�L�L� L� L� L� L �M2002�N6�>W[*@�N� �?;@�N堲圩侒6@�N堲圩亙4@�N榉�琰0@�NO@a肧-@�L�L� L� L� L� L"�Footnotes at end of table.�O�O�O�O�O�O�Pn� fTable 5.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, �!�!�!�!�!�!j� bShares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and �!�!�!�!�!�!i� aAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size �!�!�!�!�!�!Q� IUsing the Definition of AGI for Each Year, Tax Years 1986-2002--Continued�!�!�!�!�!�!4�#,[All figures are estimates based on samples]�!�!�! �! �!�!�$�%�%�%�%�%�%�&�')�(!Descending cumulative percentiles�����Item, tax year �Total �Top �Top �Top �Top �Top�*�'� 1 percent� 5 percent� 10 percent� 25 percent� 50 percent�Q�R�R�R�R�R�R�S~ �T�?~ �T@~ �T@~ �T@~ �T@~ �T@�-1�/)Adjusted gross income share (percentage):�0�K�K�K�K�K�1�J���19861986~ �KY@~ �K☉@~ �K症@~ �Kp獲~ �K稝~ �KG繞�U�U� U� U� U� U�J ���19871987~ �KY@~ �K@揁~ �K~ �K袁@~ �K`N@~ �K亃繞�U�U� U� U� U� U�J,���19881988~ �KY@~ �K皸@~ �KF~ �K耶@~ �Kd窣~ �K仢繞�U�U� U� U� U� U�J8���19891989~ �KY@~ �K,朄~ �K昆@~ �KC@~ �KT窣~ �K溊@�U�U� U� U� U� U�JD���19901990~ �KY@~ �K,@~ �K敟@~ �KJ瓳~ �KE窣~ �K仒繞�U�U� U� U� U� U �M1991~ �KY@~ �KL擛~ �K訾@~ �K丨@~ �K)窣~ �K亾繞�U�U� U� U� U� U �M1992~ �KY@~ �K<朄~ �K猊@~ �KΞ@~ �Kg窣~ �K灷@�U�U� U� U� U� U �M1993~ �KY@~ �K寱@~ �K哎@~ �K偖@~ �Ke窣~ �K灷@�U�U� U� U� U� U �M1994~ �KY@~ �K悤@~ �K楼@~ �K灝@~ �Kx窣~ �K仧繞�U�U� U� U� U� U �M1995~ �KY@~ �K袞@~ �K偊@~ �K`疈~ �K粮@~ �K崩@�U�U� U� U� U� U �M1996~ �KY@~ �K橜~ �K抚@~ �K?癅~ �K 笯~ �K壤@�U�U� U� U� U� U �M1997~ �KY@~ �K(汙~ �K吱@~ �K话@~ �Ki笯~ �K岳@�U�U� U� U� U� U �M1998~ �KY@~ �K軠@~ �K@~ �K盄~ �K9@~ �K佨繞�U�U� U� U� U� U �M1999~ �KY@~ �K|濦~ �K槳@~ �K壉@~ �K龉@~ �K癠@�U�U� U� U� U� U �M2000~ �KY@�K�1w-!�4@�Kvq 啷A@�K苖4�G@�K▲1娈蒔@�K哯蛹憷U@�U�U� U� U� U� U �M2001~ �KY@�K沀煫瓐1@�K瘮e坈�?@�K�?嶦@�K谐Y豕NP@�K:M孶@�U�U� U� U� U� U� ,0�7� ,��?� ,v�7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,��7� ,�@� ,g@� ,�@� ,�@� ,w@� ,�@� ,�@� ,�@� ,E@� ,�@ �M2002~ �KY@�Kr�榉0@�K皉h戫�>@�K�� 釪@�K脞6�P@�K鰲輷噏U@�U�U� U� U� U� U,�/$Total income tax share (percentage):�V�K�K�K�K�K�1�Jt#���19861986~ �KY@~ �K�9@~ �K“@~ �K]礍~ �K步@~ �KE翤�U�U� U� U� U� U�J#���19871987~ �KY@~ �Kb~ �K姘@~ �K沟@~ �K 継~ �K乆翤�U�U� U� U� U� U�J�#���19881988~ �KY@~ �K尌@~ �K冶@~ �K`禓~ �Kh継~ �Kj翤�U�U� U� U� U� U�J�#���19891989~ �KY@~ �K福@~ �K*盄~ �K实@~ �K*継~ �K乨翤�U�U� U� U� U� U�W�#���19901990~ �XY@~ �Xⅲ@~ �X 盄~ �X牭@~ �X継~ �X乪翤�U�U� U� U� U� U �M1991~ �KY@~ �Kd~ �K虬@~ �K蔚@~ �K1継~ �Kv翤�U�U� U� U� U� U �M1992~ �KY@~ �K劌@~ �K毂@~ �K┒@~ �Kň@~ �K嬄@�U�U� U� U� U� U �M1993~ �KY@~ �K@~ �K睝~ �K$稝~ �K骶@~ �K仐翤�U�U� U� U� U� U �Y1994~ �XY@~ �X對@~ �X惒@~ �X9稝~ �X緻~ �X仚翤�U�U� U� U� U� U �Y1995~ �XY@~ �Xぇ@~ �X矦~ �X`N@~ �Xd緻~ �X仭翤�U�U� U� U� U� U �Y1996~ �XY@~ �X>〡~ �X槌@~ �Xk窣~ �X目@~ �X奥@�U�U� U� U� U� U �Y1997~ �XY@~ �X戛@~ �XC碄~ �X案@~ �X缈@~ �X猜@�U�U� U� U� U� U �Y1998~ �XY@~ �X`A@~ �X礍~ �Xh笯~ �X�&繞~ �X伒翤�U�U� U� U� U� U �Y1999~ �XY@~ �XD珸~ �X┑@~ �X豕@~ �XQ繞~ �XX@�U�U� U� U� U� U �Y2000~ �XY@�XY费禕@�XO@a�;L@�X哯蛹阍P@�X溎 皉U@�X/n��X@�U�U� U� U� U� U �Y2001~ �XY@�X龂糅遵@@�X襇b燡@�X[蛹�9P@�X6<絉柟T@�X豕趭�X@�U�U� U� U� U� U �Z2002~ �[Y@�[{�/L@@�[=,詺驽J@�[瑡踙oP@�[Dio饏鵗@�[]﨏X@�U�U� U� U� U� U�N/A-- Not applicable.�P�P�P�P�P�P�P���[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted gross deficit, were excluded ���from Tables 5 and 6. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax Year 2002, there were 4,734 returns with s�kno adjusted gross income that reported income tax, mostly alternative minimum tax, totaling $126.7 million.���[2] Total income tax is the sum of income tax after credits and alternative minimum tax for 1999 and prior years (for 2000 and later years alternative minimum tax is included in income ���tax before credits) on returns that showed a positive amount for adjusted gross income. Therefore, total income tax excludes alternative minimum tax, Form 8814 tax ���(tax on a child's interest or dividends), and Form 4972 tax (tax on lump-sum distributions from qualified retirement plans) reported on some returns with a negative amount for A�9adjusted gross income. See also footnote 1 and Figure D.�x[3] The average tax rate was computed by dividing total income tax (see footnote 2) by (positive) adjusted gross income.W�OSOURCE: IRS, Statistics of Income Winter 2004-2005 Bulletin, Publication 1136. ]P0�W��M 桵4ol]>0�赌迟�蹿��闭笔0�奥��惭$桵4辞濒闭笔0�奥��惭<桵4ol= �GX/t> ����?�?�?�?m�%K旃讐鉾T�蟅�暟T�蟅艄,�8(K���*08��8(K�8(K��*0�*0�労�)8(K(�x'K旌�(0�4'K�(0x'Kl�旌l�惡�(�枧X� 阔 全 0� l�qq     ��" �����������������������������