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Ascending cumulative percentiles@@@A Item, tax year !Total!Bottom!Bottom!Bottom!Bottom"Bottom#$! 50 percent! 75 percent! 90 percent! 95 percent" 99 percent%&&&&&& '~ (�?~ (@~ (@~ (@~ (@~ (@ )Number of returns:  * * * * * * +1986~ ,鏟~ ,妔( ~ ,R�<~ ,抜�~ ,V�~ ,V� +1987~ ,"lQ~ ,定 ~ ,�~ ,篏�~ ,頨 ~ ,矝 +1988~ ,蕋�~ ,f胡 ~ ,�x~ ,閈~ ,�.�~ ,j� +1989~ ,鶌~ ,唡E ~ ,�:�~ ,緔�~ ,f97~ ,�G +1990~ ,逻~ ,醥 ~ ,栄'~ ,N�/~ ,6艊~ ,铛� +1991~ ,N6#~ ,*洃 ~ ,篽Z~ ,畗l~ ,�~ ,r捷 +1992~ ,贻~ , 鮪 ~ ,妎&~ ,r.~ ,��~ ,�"� +1993~ ,�~ ,謧� ~ ,B腢~ ,~雈~ ,桒�~ ,� +1994~ ,馀n~ ,騜� ~ ,j�~ ,鎫�~ ,b�~ ,枊( +1995~ ,N|�~ ,*军 ~ ,:�~ ,FV-~ ,Ji�~ ,孓� +1996~ ,鮸~ ,巣>~ ,曳]~ ,b~ ,:O~ ,4 +1997~ ,R#�~ ,獞}~ ,~Z�~ ,b9~ ,Z.�~ ,R虬 +1998 ~ ,耂�~ ,猢�~ ,襼%~ ,鷇�~ ,^\ ~ ,饣; +1999~ ,2�~ ,�~ ,f繉~ ,L~ ,�%�~ ,�� +2000~ ,綝�~ ,^~ ,庴�~ ,駢~ ,鏆~ ,掞J +2001~ ,~,�~ ,B朶~ ,^� ~ , é~ ,F�/~ ,j +2002~ ,B诐~ ,㈦N~ ,ra�~ ,��~ ,骝~ ,bvO%)Income (millions of dollars):*****- +1986~ ,N/�~ ,湞A~ ,L]0A~ ,2h~ ,挞>A~ ,j� +1987~ ,赗�~ ,�A~ ,1A~ ,K;A~ ,鷹~ ,:� +1988~ ,瀧�~ ,尡A~ ,�H~ ,庎s~ ,栟�~ ,掓� ,l�!,d�",d�#,d�$,d�%,d�&,d�',d�(,d�),d�*,e�+,d�,,d�-,d�.,d�/,s�0,d�1,d�2,d�3,d�4,d�5,d�6,d�7,d�8,d�9,d�:,d�;,d�<,e�=,d�>,d�?,d� +1989~ ,睽�~ ,A~ ,綾L~ ,埼>A~ ,^討~ ,铎� !+1990~ !,zr�~ !,�A~ !,NCP~ !,騭�~ !,~+�~ !,兢� "+1991~ ",鎃�~ ",�'~ ',唎d~ ',F欤~ ',魄�~ ',奇� (+1997~ (, 8~ (,>�*~ (,朿k~ (,F1�~ (,騾�~ (,. )+1998 ~ ),ZhW~ ),�2.~ ),嗬~~ -,n�5~ -,Z|�~ -,�KA~ -,H=PA~ -,.�=3.)+Total income tax (millions of dollars): [2].,.,.,.,.,., /+1986~ /,琤A~ /,冷譆~ /, 契@~ /,鑯A~ /,P� A~ /,尦A 0+1987~ 0,p�A~ 0,*諤~ 0, @~ 0,P A~ 0,8� A~ 0,�A 1+1988~ 1,.A~ 1,[譆~ 1,袔鯜~ 1,èA~ 1,鄮 A~ 1,訲A 2+1989~ 2, hA~ 2,@鹭@~ 2,郃鳣~ 2,饇A~ 2,甘 A~ 2,<�A 3+1990~ 3,鐵A~ 3,鹳@~ 3,纀鵃~ 3,袏A~ 3,佝A~ 3,鄧A 4+1991~ 4,腪A~ 4,@i谸~ 4,&鵃~ 4,罇A~ 4,h4A~ 4,l�A 5+1992~ 5,�A~ 5,@�譆~ 5,0R鵃~ 5,休A~ 5,牭A~ 5,圚A 6+1993~ 6,腑A~ 6,@谸~ 6,葫@~ 6,p A~ 6,℅A~ 6,札A 7+1994~ 7,枹 ~ 7,@娰@~ 7,`鸃~ 7,8� A~ 7,LTA~ 7,纗A 8+1995~ 8,�!A~ 8,孚@~ 8,悹麫~ 8,@� A~ 8,�A~ 8,這~ :,鴽A~ :,h�A~ :,�A~ :,� A ;+1998 ~ ;,6�/~ ;, 屶@~ ;,�A~ ;,�A~ ;,X�A~ ;,4�A <:1999~ <9>�5~ <9`椺@~ <9A~ <9xDA~ <9擡A~ <9f�" =/2000~ =9;~ =9`鉆~ =9H�A~ =9�A~ =9詡A~ =9H#A >/2001~ >9�+A~ >9腊酅~ >9�A~ >9t^A~ >9D�A~ >9^^$ ?02002~ ?8n�0~ ?82蹳~ ?8�A~ ?8�A~ ?8桉A~ ?8幭 @,l�A,b�B,��C,��D,��E,w� F,F�G,h�H,��I,��J,F�K,^�L,j�M,d�N,d�O,d�P,d�Q,d�R,d�S,d�T,d�U,d�V,d�W,d�X,d�Y,e�Z,|�[,|�\,x�],|�^,b�_,d�"@1Footnotes at end of table.@@@@@@pAhTable 8.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of Returns, AAAAAAgB_Shares of Income and Total Income Tax, and Average Tax Rates, by Selected Ascending Cumulative BBBBBBSCKPercentiles of Returns Based on Income Size, Tax Years 1986-2002--ContinuedCCCCCC4D,[All figures are estimates based on samples]DDD D DDEBECECECECECECF>F$(F? Ascending cumulative percentilesF@F@F@FAG Item, tax year G!TotalG!BottomG!BottomG!BottomG!BottomG"BottomH#H$H! 50 percentH! 75 percentH! 90 percentH! 95 percentH" 99 percentI%I&I&I&I&I&I&J'~ J(�?~ J(@~ J(@~ J(@~ J(@~ J(@*K)"Average tax rate (percentage): [3]K*K.K.K.K.K. L+1986~ L6p擛~ L6垇@~ L6夽~ L6缼@~ L6p怈~ L6鼞@ M+1987~ M60擛~ M6�@~ M6園~ M6袑@~ M68廆~ M6慇 N+1988~ N6p擛~ N6�@~ N6x園~ N68岪~ N6x廆~ N6&@ O+1989~ O6D擛~ O6@~ O6袌@~ O6葝@~ O6鑿@~ O6詰@ P/1990~ P6鴵@~ P6�@~ P6笀@~ P6爫@~ P6爮@~ P6悜@ Q/1991~ Q6敁@~ Q6}@~ Q6袊@~ Q6葘@~ Q6袔@~ Q6(慇 R/1992~ R6膿@~ R6爗@~ R6@嘆~ R6@孈~ R6`嶡~ R6鼝@ S/1993~ S6h擛~ S6{@~ S6嘆~ S6(孈~ S6`嶡~ S6慇 T/1994~ T6笖@~ T6`{@~ T6H嘆~ T6p孈~ T6鑾@~ T6d慇 U/1995~ U6L旲~ U6恵@~ U6@~ U6笇@~ U6X廆~ U6瑧@ V/1996~ V7朄~ V7衶@~ V7袊@~ V7 岪~ V7袕@~ V7扏 W/1997~ W7X朄~ W7p|@~ W7(園~ W7悕@~ W7(怈~ W7T扏 X+1998 ~ X7罆@~ X7|@~ X7嘆~ X7X孈~ X7$@~ X7鄳@ Y/1999Y7黑婟e�,@Y76�>W[1@Y7鄿ソ�@Y7苖4穈"@Y7;逴崡N$@Y7坈]蹻�'@ Z/2000Z7茏乻F�-@Z7爥搬闀@Z7t$�悀@Z7蛞Mb�"@Z7�8峙m�$@Z78d� (@ [/2001[7蛹��+@[7a2U0*�@[7c�=y�@[7e釾�!@~ [7廆[7Gx $�&@ \/2002\76�;N裶)@\7@aC @\7HP�sW@\7锷肂璱@\7 摡俀�!@\7湤#裹�$@"])Income share (percentage):].].].].].]. ^+1986~ ^2Y@~ ^2L楡~ ^2喹@~ ^2欠@~ ^2骰@~ ^2幚@ _+1987~ _2Y@~ _2P楡~ _2|瓳~ _2w窣~ _2鸭@~ _2 罖`,l�a,d�b,d�c,d�d,d�e,d�f,d�g,d�h,d�i,d�j,d�k,e�l,x�m,t�n,x�o,p�p,l�q,d�r,d�s,d�t,d�u,d�v,d�w,d�x,d�y,d�z,d�{,d�|,d�},e�~,x�,x� `+1988~ `2Y@~ `2L桜~ `2@瑻~ `2劮@~ `2腔@~ `2亣繞 a+1989~ a2Y@~ a2T桜~ a2N瑻~ a27@~ a2@~ a2@ b+1990~ b2Y@~ b2`桜~ b2`瑻~ b2狈@~ b2粿~ b2伓繞 c+1991~ c2Y@~ c2垪@~ c2埈@~ c2喾@~ c2M粿~ c2肜@ d+1992~ d2Y@~ d2桜~ d2瞵@~ d2d稝~ d2炕@~ d2仱繞 e+1993~ e2Y@~ e2(桜~ e2霈@~ e2w稝~ e2倩@~ e2伕繞 f/1994~ f3Y@~ f3$桜~ f3噩@~ f3g稝~ f3匣@~ f3伖繞 g/1995~ g3Y@~ g3爾@~ g3F珸~ g3稝~ g3p籃~ g3摾@ h/1996~ h3Y@~ h3鞎@~ h3啱@~ h3繪@~ h3院@~ h3丩繞 i/1997~ i3Y@~ i3旲~ i3猹@~ i3畹@~ i3:篅~ i3繞 j+1998 ~ j3Y@~ j3旲~ j3*狜~ j3i礍~ j3补@~ j3澘@ k/1999~ k3Y@k3硔虬P *@k3x湤#筁@@k3KY�8峙J@k3?栖�P@k3sh戫|隨@ l/2000~ l3Y@l3諺�/粐)@l30L� F�?@l3�悀�:J@l3鬺V}朞@~ l3A⒕@ m/2001~ m3Y@m3 �-悹X+@m3虬Pk汍@@m3�8峙m腒@m3賍vO狿@m3恕E扼qT@ n/2002~ n3Y@n3劄酮�,@n3M髱StTA@~ n3A%禓n3煫_⺁@~ n3�;繞,o)$Total income tax share (percentage):o4o4o4o4o2o2 p+1986~ p2Y@~ p2貏@~ p2~ p2獗@~ p2禓~ p2%紷 q+1987~ q2Y@~ q28傽~ q24~ q2u盄~ q2H禓~ q2嫿@ r+1988~ r2Y@~ r2 侤~ r2~ r2桶@~ r2`礍~ r2p粿 s+1989~ s2Y@~ s2p侤~ s2颉@~ s2_盄~ s2 禓~ s2[紷 t/1990~ t2Y@~ t2悅@~ t2.~ t2摫@~ t22禓~ t2g紷 u/1991~ u2Y@~ u2p丂~ u2簟@~ u2幈@~ u2H禓~ u2ń@ v/1992~ v2Y@~ v2 @~ v2~ v2钒@~ v2P礍~ v2PR@ w/1993~ w2Y@~ w2爚@~ w2`燖~ w22癅~ w2淮@~ w2粿 x/1994~ x3Y@~ x3悀@~ x3�4@~ x3癅~ x3敬@~ x3粿 y/1995~ y3Y@~ y3@}@~ y3$烜~ y3郈@~ y34碄~ y3劵@ z/1996~ z3Y@~ z3皗@~ z3罎@~ z3腑@~ z3d矦~ z3逗@ {/1997~ {3Y@~ {3`{@~ {3滰~ {3瑻~ {3@~ {3K篅 |+1998 ~ |3Y@~ |3{@~ |3臎@~ |3璜@~ |3t睝~ |3燩@ }/1999~ }3Y@}3=沀煫m@}3艔1w-�0@}3󫺌EA@}346<姜F@}36�>W[=P@ ~/2000~ ~3Y@~3� 膀@~3s�駻_0@~3]﨏@~3貋sF�&F@~3 $(~屬O@ /2001~ 3Y@3m琨R@3蛹��1@3豞v逜@~ 3A幉@3=沀熐P@,���,x��,\��,U��,��,u@�,�@�,o@�,@�,@�,@�,@�,@ 02002~ 5Y@5镠.�!� @5�1娈%�0@5,e釾A@5M� O桮@5�/L� 轕@�;N/A--Not applicable.�<�<�����; [1] Reserved.�=�=������;�[2] Total income tax is the sum of income tax after credits and the alternative minimum tax for 1999 and prior years. For 2000 and following years, alternative minimum tax is included �=�=����5�;-in income tax before credits. (See Figure E.)�=�=������;�[3] Average tax rate was computed by dividing total income tax (see footnote 2) by income, using the 1979 income concept (see text and Figure G).�=�=W�;OSOURCE: IRS, Statistics of Income Winter 2004-2005 Bulletin, Publication 1136. �=�=�;�=�=�;�=�=�;�=�=�;�=�=�=�=�=�=�=]P3@r@�M軚M�4  R= � X/�> ����?�?�?�?m貞M旃讐鉾T�蟅�暟T�蟅艄,�爾M���*08��爾M�爾M��*0�*0�労�)爾M(�鄷M旌�(0�<揗�(0鄷Ml�旌l�惡�(h � � � �  l�qq     ��"