\pjnwill00 0  G1BUe;voB  dMbP?_"*+%,Bz1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial1 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" ";;@" "41#,##0" ";\-#,##0" ";;@" "(%#,##0" ";\-#,##0" ";;@" "0-#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "30#,##0" ";\-#,##0" ";;@" "2/#,##0" ";\-#,##0" ";;@" "sp@"............................................................................................................."-*#,##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 % ,C  (C  C  ,C 2 C  ,C 1 ,C 1 ,C 1 ,C 1 ,C 1 ,C 1 ,C 2 ,C 5 C  C &8C &8C  (C  (C &C &8C &8C "C &8C "8C "8C "8C "C "8C "C "<C 0 C 0 C 0 ,C &<C &<C  ,C  ,C &C &<C &<C &<C "<C "<C "8C  "<C 0 C  C %&<C %&<C %&<C %"<C %"<C % "<C  ,C "8C % ,C ( C 1#<C 1#<C  BU} #}  }  } $  ,l@,/@,m@,e@ ,,,e,,[,,y,,t, ,b, ,a  ,d  ,e  ,z ,_ ,n ,l ,M ,n ,l ,p ,u ,n ,l ,` ,l ,l ,t ,l ,l ,y ,s +Z#Individual High-Income Tax Returns iaTable 6.--Returns With and Without Worldwide 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]/-'Returns with income of $200,000 or more...../01 Returns with21Returns without34 -Total5.worldwide income tax5.worldwide income tax.4Income concept, item6Number66Number66Number6 6of6Amount 6of 6Amount 6of 6Amount 7 8returns 8 8returns 8 8returns 8 9 :(1) :(2) :(3) :(4) :(5) :(6)% ;Adjusted Gross Income Concept < < < < < < =Salaries and wages~ $ $<A~ $ $4_A~ $$@~ % A Business or profession: $ $ $ $ $ %= Net income~ $A~ $ ~ $A~ $l ~ $y@~ %\@= Net loss~ $@WA~ $\{KA~ $xLA~ $rQ~ $u@~ %%@  Farm:$$$$$%= Net income~ $}@~ $vn+~ $s@~ $%A~ $4@~ %"@= Net loss~ $*@~ $f ~ $@@~ $~ $\@~ %7@0 (Partnership and S corporation net income$$$$$%5 - after Section 179 property deduction: [1]$$$$$%= Net income~ $4~ $"n8~ $k*A~ $no0~ $"-~ $@~ %F7)= Net loss~ $ޫA~ $LFA~ $A~ $~ $@~ %R@4 ,Sales of property other than capital assets:$$$$$%= Net gain~ $@~ $Z~ $@~ $~ $j@~ %@T@= Net loss~ $2A~ $̓~ $p(A~ $6ϐ~ $t@~ % @!=Taxable interest received~ $~ $ ~ $~ $6h ~ $*@~ %<%A=Tax-exempt interest~ $V9,~ $d~ $&A~ $'~ $@~ %yA= Dividends~ $x~ $ ~ $Vx~ $ ~ $t@~ %|A ,l !, ",M #,n $, %, &,P ',n (,l ),X *,n +,l ,,x -,p ., /, 0,y 1,l 2,j 3, 4,t 5,| 6, 7, 8,~ 9,} :, ;,l <,} =,v >,x ?,s 7 =/Pensions and annuities in adjusted gross income~ $A~ $ұ&~ $A~ $3%~ $ ~@~ %@ ! Rent:!$!$!$!$!$!%"= Net income~ "$A~ "$~ "${A~ "$~ "$w@~ "%@:#=2 Net loss, total (deductible and nondeductible)~ #$ЏA~ #$~~ #$܉A~ #$~ #$w@~ #%N@)$=! Nondeductible rental loss~ $$A~ $$J7~ $$ؽA~ $$2~ $$o@~ $%@% Royalty:%$%$%$%$%$%%&= Net income~ &$@~ &$~ &$ @~ &$.y~ &$q@~ &%@'= Net loss~ '$t@~ '$@~ '$l@~ '$`|@~ '$ @~ '%k@( Estate or trust:($($($($($(%)= Net income~ )$P1@~ )$ ~ )$`&@~ )$ ~ )$e@~ )%H@*= Net loss~ *$@~ *$A~ *$޹@~ *$@A~ *$O@~ *%@ +=State income tax refunds~ +$H~ +$ ~ +$΢H~ +$J~ +$X@~ +%@^@,=Alimony received~ ,$@~ ,$(A~ ,$@~ ,$(A~ ,$@~ ,%h@9-=1Social Security benefits in adjusted gross income~ -$4A~ -$z~ -$A~ -$~ -$x@~ -%@-.=%Social Security benefits (nontaxable)~ .$A~ .$CD~ .$pA~ .$#D~ .$x@~ .%@!/=Unemployment compensation~ /$ @~ /$A~ /$@@~ /$A~ /$O@~ /% ~@0= Other income~ 0$\A~ 0$K~ 0$4A~ 0$I~ 0$|@~ 0%P@1= Other loss~ 1$@@~ 1$6[~ 1$@~ 1$6A~ 1$B@~ 1%|@'2=Foreign-earned income exclusion~ 2$k@~ 2$zh~ 2$j@~ 2$8:A~ 2$@~ 2%l@3= Total income~ 3$kBA3$(A~ 3$03$ A~ 3$@~ 3%|8A$4=Statutory adjustments, total~ 4$V?~ 4$&~ 4$/A~ 4$6~ 4$@~ 4%>@:5=2 Payments to Individual Retirement Arrangements~ 5$v@~ 5$TA~ 5$s@~ 5$A~ 5$K@~ 5%m@>6=6 Payments to self-employed retirement (Keogh) plans~ 6$ A~ 6$rS~ 6$8A~ 6$;~ 6$J@~ 6%@&7= Moving expenses adjustment~ 7$@~ 7$з@~ 7$@~ 7$@~ 7$&@~ 7%`h@8>Adjusted gross income~ 8&kBA8&@ӦA~ 8&08&@A~ 8&@~ 8'8A-9=%Investment interest expense deduction~ 9$;A~ 9$*;~ 9$%A~ 9$c ~ 9$@~ 9%6'A,: $Total tax preferences excluded from :$:$:$:$:$:%%;= adjusted gross income [2]~ ;$e&A~ ;$q~ ;$,~ ;$f~ ;$ȏ@~ ;%XA6< .Total alternative minimum tax preference items<$<$<$<$<$<%8= 0 (excluding tax-exempt interest from private =$=$=$=$=$=%>= activity bonds)~ >$V@~ >$@A~ >$@L@~ >$Ȇ~ >$C@~ >%@6? .Passive activity loss (alternative minimum tax?$?$?$?$?$?%@,l A,o B,w@C,b@D,k@E,@F,@ G,,H,e,I,[,J,y,K,t,L,b,M,a N,d O,p P,p Q,\ R, S, T,d U, V, W, X, Y,x Z,t [, \, ],k ^,~ _,v @= adjustment)~ @$xA~ @$#~ @$qA~ @$ Adjusted gross income~ r&kBAr&@ӦA~ r&0r&@A~ r&@~ r'8A<s 4 plus: Total tax preferences excluded from s$s$s$s$s$s%7t=/ adjusted gross income [2]~ t$e&A~ t$q~ t$,~ t$f~ t$ȏ@~ t%XA@u=8 Social Security benefits (nontaxable)~ u$A~ u$CD~ u$pA~ u$#D~ u$x@~ u%@:v=2 Foreign-earned income exclusion~ v$k@~ v$zh~ v$j@~ v$8:A~ v$@~ v%l@;w=3 minus: Investment interest expense deduction~ w$;A~ w$*;~ w$%A~ w$c ~ w$@~ w%6'A>x=6 Nonlimited miscellaneous deductions~ x$@@~ x$ZV~ x$@@~ x$ySA~ x$@~ x%LABy=: Unreimbursed employee business expenses~ y$7A~ y$. ~ y$4A~ y$~ y$@j@~ y%j@$z? Equals: Expanded income~ z(~Wz(@VA~ z(0z(@5[A~ z(L@~ z)A"{"Footnotes at end of table.{{{{{{+|Z#Individual High-Income Tax Returns ||||||i}aTable 6.--Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Under}l~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],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..N../01 Returns withO1Returns without34 -Total5.worldwide income taxP.worldwide income tax.4Income concept, item6Number66NumberQ6Number6 6of6Amount 6of QAmount 6of 6Amount78returns88returnsR8returns8J :(1) :(2) :(3) S(4) :(5) :(6);Expanded Income ConceptTTTTTT=Salaries and wages~ $*$dA~ $&$A~ $@~ %Ȅ A Business or profession:$$$$$%= Net income~ $0/A~ $Z ~ $'A~ $I ~ $}@~ %@= Net loss~ $A~ $o~ $ A~ $ ~ $|@~ %Ц@ Farm:$$$$$%= Net income~ $v@~ $8&A~ $g@~ $&A~ $=@~ %p@= Net loss~ $@~ $>~ $@m@~ $~ $c@~ %@0 (Partnership and S corporation net income$$$$$%5 - after Section 179 property deduction: [1]$$$$$%= Net income~ $5~ $8~ $d*A~ $8~ $X@~ %#@= Net loss~ $HA~ $~ $oA~ $e~ $Ě@~ %+# Sales of capital assets:$$$$$%= Net gain~ $)A~ $6C.~ $2~ $.<*.~ $<@~ %A= Net loss~ $C~ $:ȵ~ $rC~ $9~ $@~ %@4 ,Sales of property other than capital assets:$$$$$%= Net gain~ $H@~ $Z ~ $@6@~ $Z֔~ $r@~ %@= Net loss~ $ A~ $~ $@A~ $ ~ $@~ %@!=Taxable interest received~ $~ $ ~ $2Ő~ $ ~ $ݲ@~ %A=Tax-exempt interest~ $u(A~ $^E~ $0~ $Ru~ $ܰ@~ %W= Dividends~ $z|~ $d ~ $?A~ $O ~ $9@~ %phA7=/Pensions and annuities in adjusted gross income~ $tA~ $j!~ $xA~ $3~~ $@~ %@ Rent:$$$$$%= Net income~ $@~ %@-=%Social Security benefits (nontaxable)~ $A~ $eO~ $<A~ $O~ $>@~ %@!=Unemployment compensation~ $ @~ $LA~ $ @~ $@A~ $L@~ %0|@= Other income~ $ ,A~ $U~ $ A~ $NT~ $(@~ % @= Other loss~ $ @~ $i~ $@~ $Ti~ $R@~ %C@'=Foreign-earned income exclusion~ $`@~ $.i~ $`@~ $M~ $0@~ %`@= Total income~ $l$4A~ $&$A~ $8@~ %9$=Statutory adjustments, total~ $@~ $~ $/A~ $Z~ $|@~ %@:=2 Payments to Individual Retirement Arrangements~ $9@~ $A~ $4@~ $<A~ $U@~ %pw@>=6 Payments to self-employed retirement (Keogh) plans~ $A~ $X~ $ԩA~ $&8~ $S@~ %L@&= Moving expenses adjustment~ $k@~ $0@~ $h@~ $@~ $(@~ %`f@>Adjusted gross income~ &l&@A~ &&&0A~ &8@~ '~8-=%Investment interest expense deduction~ $A~ $~ $jA~ $~ $@~ %(A, $Total tax preferences excluded from $$$$$%%= adjusted gross income [2]~ $\(A~ $rHr~ $(A~ $B~ $԰@~ %X6 .Total alternative minimum tax preference items$$$$$%8 0 (excluding tax-exempt interest from private $$$$$%= activity bonds)~ $ @~ $J~ $@@~ $~ $I@~ %@6 .Passive activity loss (alternative minimum tax$$$$$%= adjustment)~ $]A~ $i#~ $QA~ $N#~ $@~ %К@?Expanded income~ (l(A~ (&(@ A~ (:@~ )V}"*Footnotes at end of table.+Z#Individual High-Income Tax Returns ,l@,m@,p@ ,,,e,,[,,y,,t,,b,,a ,d ,j ,p ,\ , , , ,d , , , , , ,x ,t , , ,k ,~ ,v ,t ,<  iaTable 6.--Returns With and Without Worldwide Income Tax and With Income of $200,000 or More UnderldAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2002--Continued_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/-'Returns with income of $200,000 or more...../01 Returns with21Returns without34 -Total5.worldwide income tax5.worldwide income tax.4Income concept, item6Number66Number66Number6 6of6Amount 6of 6Amount 6of 6Amount78returns88returns88returns8J :(1) :(2) :(3) :(4) :(5) :(6)*U"Expanded Income Concept--ContinuedVTTTTTLExemption amount~ $"U~ $P~ $T~ $~ $װ@~ %@ Itemized deductions:$$$$$%7=/ Total per adjusted gross income concept~ $AA~ $&~ $@AA~ $b7&~ $@@~ %M1=) Total per expanded income concept~ $zt~ $f}>)~ $~/~ $r)~ $?@~ %:.=& Charitable contributions deduction~ $z~ $D ~ $@A~ $7 ~ $@~ %X$ A$  Interest paid deduction:$$$$$%7=/ Total per adjusted gross income concept~ $vu~ $:$ ~ $6u~ $: ~ $ @~ %NA1=) Total per expanded income concept~ $n~ $J(~ $ n~ $r~ $h@~ %`@,=$ Total home mortgage interest~ $nn~ $n~ $n~ $fW~ $\@~ % @0=( Medical and dental expense deduction~ $@~ $VO~ $z@~ $ķ0A~ $@~ %zA0=( Net casualty or theft loss deduction~ $հ@~ $HyA~ $=@~ $+A~ $c@~ %8@ = Taxes paid deduction~ ${AA~ $nR~ $~ $XF~ $Ѱ@~ %hA4 , Net limited miscellaneous deductions per$$$$$%-=% adjusted gross income concept~ $5A~ $zC~ $A~ $ޟ~ $@~ %8GA/=' Nonlimited miscellaneous deductions~ $9@~ $~ $%@~ $Rx~ $d@~ %@+ #Excess of exemptions and deductions$$$$$%&= over adjusted gross income~ $S@~ $%N~ $@~ $&'A~ $@~ %A=Taxable income~ $$+A~ $$c+A~ $@@~ %8A=Tax at regular rates~ $>~ $M~ $J~ $"YM~ $@~ %`@*="Alternitve minimum tax (Form 6251)~ $n=&~ $R~ $t#A~ $~ $@@~ %@T@WW W W W W WWWWWWWWWWWWWWWWWWW W!W"W#W$W%W&W'W(W)W*W+W,W-W.W/W0W1W2W3W4W5W6W7W8W9W:W;W<W=W>W?W@WAWBWCWDWEWFWGWHWIWJWKWLWMWNWOWPWQWRWSWTWUWVWWWXWYWZW[W\W]W^W_W`WaWbWcWdWeWfWgWhWiWjWkWlWmWnWoWpWqWrWsWtWuWvWwWxWyWzW{W|W}W~WWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWW!=Income tax before credits~ $(~ $"<O~ $BA~ $rO~ $Ȃ@~ %@,l ,T ,i ,y ,z ,z , ,z ,r ,y ,z ,i , , , ,o ,` , ,| , , , , , , ,@,@,@,s@,N@,e@,@ Tax credits:$$$$$%= Total~ $A~ $6A~ $A~ $/6A~ $Ȃ@~ %@!= Child care credit~ $A~ $@v@~ $A~ $`u@~ $:@~ %,@"= Minimum tax credit~ $@@~ $da'A~ $@~ $Ɲ,~ $}@~ % (@"= Foreign tax credit~ X~ X~ X~ X~ X~ Y'= General business credit~ $p@~ $1A~ $0@~ $(&A~ $J@~ %h@"=Worldwide total income tax~ $&~ $z$N~ $&~ $z$N~ X~ Y=Foreign taxes paid~ $f,~ $,VA~ $f,~ $,VA~ X~ Y9 1 Foreign taxes paid on excluded foreign-earned$$$$$%"= income (Form 1116)~ $ @~ $5~ $ @~ $5~ X~ Y) !Taxable income which would yield:$$$$XY%= Income tax before credits~ $($1|A~ $BA$A{A~ $Ȃ@~ %0@$= Income tax after credits~ $&$pA~ $&$pA~ X~ Y&= Worldwide total income tax~ $&$5.pA~ $&$5.pA~ X~ Y/ 'Reconciliation of adjusted gross income$$$$$%  and expanded income:$$$$$%> Adjusted gross income~ &l&@A~ &&&0A~ &8@~ '~8< 4 plus: Total tax preferences excluded from $$$$$%7=/ adjusted gross income [2]~ $\(A~ $rHr~ $(A~ $B~ $԰@~ %X@=8 Social Security benefits (nontaxable)~ $A~ $eO~ $<A~ $O~ $>@~ %@:=2 Foreign-earned income exclusion~ $`@~ $.i~ $`@~ $M~ $0@~ %`@;=3 minus: Investment interest expense deduction~ $A~ $~ $jA~ $~ $@~ %(A>=6 Nonlimited miscellaneous deductions~ $9@~ $~ $%@~ $Rx~ $d@~ %@B=: Unreimbursed employee business expenses~ $A~ $J~ $A~ $ʝ~ $p@~ %@$? Equals: Expanded income~ (l(A~ (&(@ A~ (:@~ )V}+[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 +y+qin the year they place it in service, instead of taking depreciation deductions over a specified recovery period.+e+][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.+@+8NOTE: Detail may not add to totals because of rounding.+W+OSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, June 2005.+++++,@++= aR9> "