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,sa,sa,{a,{a,{a,{a,xa,ya,}a,a,}a,Ya,Ya,Va,!h,Pa,Ra,Ma,RaYTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross IncomeM]E(Coefficient of variation for number of returns and amount (percent))^)Number)Adjusted_Salaries and wagesT_Taxable interestT_Tax-exempt interestT _ Dividends T  _State income tax refunds T `````````%>Size of adjusted gross income *of* gross income* Number of*Amount* Number of*Amount* Number of*Amount * Number of *Amount * Number of *Amount bV,,,,,,,/*returns* less deficit*returnsc*returnsc*returnsc *returns c *returns c bV,,,,,,,0~ d~ d~ d~ d~ d~ d~ d~ d ~  d"~  d$~  d&~  d( bV1111111eAll returns, totalf?fH?f&S:?f\m?fU0*?fH.!?f"~?fW[?j1%?jQI @jMbX@j,C@jec]@jA!@~ j@ j9EGr@ jsAO @ jޓZS@ j#@ bVVVVVVVVVVVV i$1 under $5,000 j-? jPkw? jNё\C? j=yX5? j"~j@ jZB>@ jMbX'@ jF%u6@ j0' 5@ j|?5@ jZӼ$@ jQ|a"0@ b V V V V V V V V V V V V i$5,000 under $10,000 j{Pk? j'†W? jy):? j$C? j3ı.n@ j~z@ jaTR')#@ j|a21@ jPn @ j6;N@ j@ jcZB>*@ b V V V V V V V V V V V V i$10,000 under $15,000 jv? j1%? jw#? je`TR'? jq -@ jF%u@ j|a2U"@ j2@ j@aӫ@ jqh@ j:#J{@ jڬ\m&@ b V V V V V V V V V V V V i$15,000 under $20,000~ j]@ j=U? jJ +? j?? jۊed@ j†W2@ jS#@ jʡEC7@ j( @~ j΃@ jb4@ j/$ @ b V V V V V V V V V V V V i$20,000 under $25,000 jc]F? j9EGr? jʡE? j\C? j}8gD@ j&S@ jV/#@ j${4@ j鷯 @~ j@~ j}@ jjM@ b V V V V V V V V V V V Vi$25,000 under $30,000jԚ?j8gDio?j ?joŏ?j h@jaTR'@juq$@jg0@ j߾3 @ jr@ j6@@ j@ bVVVVVVVVVVVVi$30,000 under $40,000jV-?jh"lxz?jͪ?j y?jd]Fx?jʡEs@j=yX(@jǘ,@ j=U+@ jm4w@ js@ jZ< @ bVVVVVVVVVVVVi$40,000 under $50,000jr?j<,?ja+e?jk g?j8gDio?j<,@je@jǘ+@ j2@ jB@ j Oe@ je @ bVVVVVVVVVVVVi$50,000 under $75,000j,Ԛ?j ?j7d?j,Ԛ?jK7A`?j?@j 0j@j?߾@ jBfj? j=yX@ jW[? jyX5;@ bVVVVVVVVVVVVi$75,000 under $100,000j#?~ jX@jho?j3ı.n?j6?jA`Т@jiq@j3 @ jZڊ? j$@ jv? jH}@ bVVVVVVVVVVVVi$100,000 under $200,000jBi?jW@ bVVVVVVVVVVVV!i$500,000 under $1,000,000jx#?jw#?jTR'?j( y?j-1?j/$@jj+?jQ|a2@ jK7A`? j_ @ jr鷯? j镲 q@ bVVVVVVVVVVVV#i$1,000,000 under $1,500,000j†W2?jj+?j~:p?~ ji@j&S?j$~@j' &@jh"lxz%@ jK7A? j@G@ jR@ j,eX @ bVVVVVVVVVVVV#i$1,500,000 under $2,000,000jp_Q?j;Nё\?jn?j??jBfj?j[<@j?ܵ?jDt @ j|a2U0? j?@ jC? jq - @ bV```````#i$2,000,000 under $5,000,000j&S?j??jo_?j^K=?jV/'?j<,?jʡE?jlV}? jC? jݓ@ jl g? j"u@ bV```````$i$5,000,000 under $10,000,000j37?j h"lx?ja4?j|гY?jW/'?j-!lV?j=U?j|гY? jsA?~  j(f@ jHPs? jPkw? bV```````i$10,000,000 or more~ j~ j~ j~ j~ j~ j~ j~ j~  j~  j~  j~  j bV```````eTaxable returns, totalf7d?f9#?fTN?fI +?f_v?f<,Ԛ?fZӼ?fȘ?~  f N@ fJ +? f|a2U0? f46W['@ j&16@ j.H@ bV```````i$10,000 under $15,000j6[?jZd;O?jZd;?j??j~:p@j]K@jN@a#)@je`TRW8@ j@ j=U!@ jlV}v%@ je-@ bV``````` ,la!,Oa",Ka#,Sa$,Sa%,Sa&,Sa',Pa(,Ua),Qa*,Sa+,Hh,,S@-,@.,@/,e@ 0,=1,>=2,-3,-4,25,6,<a7,za8,ua9,za:,wa;,{a<,{a=,{a>,{a?,{a i$15,000 under $20,000 jSize of adjusted1rreceived1?1r Net income1?1rNet loss1?1r distributions1?1 rTaxable net gain1 ?1 rTaxable net loss1 ? 1 9 191;1;1;1;1;1;1;2s gross income2@ Number of2@Amount2@ Number of2@Amount2@ Number of2@Amount2@ Number of2@Amount2 @ Number of2 @Amount2 @ Number of2 @Amount2 b2V2,2,2,2,2,3/3treturns3u3treturns3u3treturns3u3treturns3u3 treturns3 u3 treturns3 u3 W3V3,3,3,3,3,40~ 4v*@~ 4v,@~ 4v.@~ 4v0@~ 4v1@~ 4v2@~ 4v3@~ 4v4@~ 4 v5@~ 4 v6@~ 4 v7@~ 4 v8@4 b4V41414141415eAll returns, total5fH}8@5f;M O@5f=U?5fMbX?5fHPs?5f rh?5f O@5f,C/@5 fQ?5 fӼ?5 fs?5 frh|?5 b5V5g5g5g5g5g 6iNo adjusted gross income6j-!lF@6jPnCG@6j&S@~ 6jp@6jR'a @6j:M@6j0*D?@6jŏ1w-18@6 js;@6 j~@6 jV@6 j9#J@6 b6V6V6V6V6V6V6V6V6V6V6V6V7i$1 under $5,00074EGrA@74z):;F@7jx&1 @7jioT@74Qkwb @748d +@74F*@74OeA@7 4ڊe@7 4D,@7 4]C+@7 43@7 b7V7V7V7V7V7V7V7V7V7V7V7V8i$5,000 under $10,0008j/1@8jo6@8jeX7@8j:H @84v}@84.n<&@84lV}V1@84K7A=@8 4#4@8 4 -$@8 4ho@8 4V/@8 b8V8V8V8V8V8V8V8V8V8V8V8V9i$10,000 under $15,0009j3ı.n/@9jFH1@9jj+]@9j镲 @94"lxz,@94~8gDi%@94C61@94%䃞=@9 4oŏq@9 437!@~ 9 4}@9 4@G@9 b9V9V9V9V9V9V9V9V9V9V9V9V:i$15,000 under $20,000:j#0@:jH=4@:j"~ @:j`"@:48d @:4^)#@:461@:4;OE@: 4?5^I@: 4EJ"@: 4_Q@: 4`TR'@: b:V:V:V:V:V:V:V:V:V:V:V:V;i$20,000 under $25,000;jsA2@;j8mT4@;jı.n @;jC6Z@;4jM@;47[ A#@;4C62@;4ho4@@; 4aTR'I@; 4Z|!@; 4h|?@; 4o_Ι@; b;V;V;V;V;V;V;V;V;V;V;V;V<i$25,000 under $30,000<j^)g0@<jױ4@<j@<jX9v@<4/$@<4 $@<4ı.nQ7@<4&cC@< 4<,@< 4d]F"@< 49#J{@< 4cZB>< b<V<V<V<V<V<V<V<V<V<V<V<V=i$30,000 under $40,000=jӼ)(@=j/'-@=jM O/@=j/$@=jM O/@=jV/{@=j,C"+@=jǺXG@= j"lxz@= jA`Т@= jNbX94@= jΈK@= b=V=V=V=V=V=V=V=V=V=V=V=V>i$40,000 under $50,000>j7d-@>j|a2U`2@>j\Cm @>>>>i.-> jF_@> jx@> 4 qh@> 4<,Ԛ@> b>V>V>V>V>V>V>V>V>V>V>V>V?i$50,000 under $75,000?jH.(@?j h"-@?jv/@?jio @?4ho@?4@?4S#@?4\C;@? 4X5;@? 4j+@~ ? 4,?,?,?,;,?,;,;,8,=,1,/,<hZ,C@[,@\,@],e@ ^,a_,=@i$75,000 under $100,000@j=U :@@jZd;@@@j=U@@j]K}@@4cZB@@4Bi^@~ @4x@@4z6>7<@@ 4 QI @@ 4(m@@ 4gs@@ 4_L @@ b@V@V@V@V@V@V@V@V@V@V@V@VAi$100,000 under $200,000AjT㥛<@Ajv>@Aj-!l@Ajd]Fx@Aj[@Aj{/LJ@Ajm{2'@AjmBN@A j@A j_): @A 43@A 4cZ@A WAVAVAVAVAVAVAVAVAVAVAVAVBi$200,000 under $500,000 BA** BA**Bj[ A@Bjd]K@Bj{Pk@~ Bj@B4!rh'@B4RI&7@B jV/;@B j鷯@B jOe?B j:M?B bBVBVBVBVBVBVBVBVBVBVBVBV!Ci$500,000 under $1,000,000 CA** CA**Cj?F jH}8?F jU?F j[Ӽ?F `F`F`F`F`F`F`$Gi$5,000,000 under $10,000,000G4ǘ:@G4sS@Gjsh|??Gj9#J{ @~ GjHi@GjȘ?G4&1L;@G4EGrR@G j}?5^I?G j+ݓ?G j^)?G ju?G `G`G`G`G`G`G`Hi$10,000,000 or more~ Hj~ H4~ Hj~ Hj~ Hj~ Hj~ H4~ H4~ H j~ H j~ H j~ H jH `H`H`H`H`H`H`IeTaxable returns, totalIfHP@Ifro@IfBi?Ify&1?IfS㥛?If鷯@If5^I B@If_)J2@I fH}?I fu?I fڊe?I f q?I gIgIgIgIgIgIg JiNo adjusted gross incomeJ4V@J4V@Jj`vOzD@Jjfc]@@JjA@JjW2Q5@~ J4~ J4J j >@J j,@J j]CK>@J j!uq+8@J `J`J`J`J`J`J`Ki$1 under $5,000~ Kj~ K4K4t$8@K4+ A@K4 F%uQ@K4P@K4io7@K4hoyK@K 4=yX( @K 47%@K 4H1@K 4) 00@K `K`K`K`K`K`K`Li$5,000 under $10,000L48EGrA@L4^I C@L446!@L4at&@L4j+4@L4a>@L4o9@L4m4hL@L 4QI#@L 47,@L 4z6+%@L 4 '@L `L`L`L`L`L`L`Mi$10,000 under $15,000MjR'5@MjB`"7@Mj9m4@@Mj&1\@M4 F%u)@M4JY8v2@M4 qK6@M4t$K@M 4' &@M 43&@M 41@M 4A`b @M `M`M`M`M`M`M`Ni$15,000 under $20,000Nj&S8@Nj48<@Nj_@Nj(@N4&1"@N4}b9*@N42ı.4@N4 yqH@N 4Ԛ@N 4("@N 4QI@N 4M Oo@N `N`N`N`N`N`N`Oi$20,000 under $25,000OjPkw5@Oj+ݓ8@Oj QI@OjCl{@O4Ciqj"@O4=,Ԛ,@O4e14@O4m{A@O 4?$@O 4 _$@O 4QI@O 4s@O `O`O`O`O`O`O`Pi$25,000 under $30,000Pj h"lx2@PjN@q8@PjI@PjY@~ P4@P4_L)@P4tF?:@P4ZӼTD@P 4~jt@P 4N@3$@P 4ʡEs@P 4?d@P `P`P`P`P`P`P`Qi$30,000 under $40,000QjW/'(@Qj}8g.@QjȘ @QjioE@Qjz):K@QjmV} @Qjjtd+@QjүG@Q 4p_@Q 4!lV@Q 4yX5;@Q 4z6>W@Q `Q`Q`Q`Q`Q`Q`Ri$40,000 under $50,000Rj#-@Rjx $(2@RjyX5; @RjOe@R4Aǘ@R4V-/!@R4;M o-@R4lV}>>@R 4J{/L@R 4W[@R 4Af@~ R 4L{@R `R`R`R`R`R`R`Si$50,000 under $75,000Sj{0)@Sj&S-@Sj鷯g@~ Sjv@S4'@S4&Sc@S4C#@S4r;@S 4J +@S 4Ciq@S 4ZӼ@S 4A@S `S`S`S`S`S`S`Ti$75,000 under $100,000~ Tj[@Tj!@@TjD@TjvOj@T4ڊe@~ T4T@T4ׁ3*@T4&1<@T 4٬\m @T 4@T 4䃞ͪ@T 4m47 @T `T`T`T`T`T`T`Ui$100,000 under $200,000UjT㥛<@Ujv>@Uj|г@UjXр@UjKY8@UjY8-@UjOjM3'@~ UjA@U j<,@U jBfj @U 4sh|@U 4{@U `U`U`U`U`U`U`Vi$200,000 under $500,000 VA** VA**VjcZB>@Vj%C @Vj h"lx@VjC6@ VA** VA**V jsA@V jx@V jTt$?V jǺ?V `V`V`V`V`V`V`!Wi$500,000 under $1,000,000 WA** WA**Wj @Wj8gDio @WjS㥛@WjͪՖ@ WA** WA**W j?F@W j|a2U@W jH}8?~ W jg@W `W`W`W`W`W`W`Xi$1,000,000 or moreXj9#J{/@XjY =@Xj~jt?Xj&S:@Xj0*@Xj&†'@XjX2ı,@Xj h"DD@X j\m?X j؁sF?X j|?5^?X jL7A`?X `X`X`X`X`X`X`!YkNontaxable returns, totalYl,eX7$@Yl镲(@YlV_?Yly):?YlcZB>h@Ylͪ@YlV}b_$@Ylt$^5@Y lʡE@Y lKY8@Y lS㥛?Y lǺ?Y gYgYgYgYgYgYg%Zm Footnotes at end of table.Z!ZZZZZZZZ Z Z Z Z\Z\[oTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued[ \[ \M\]E(Coefficient of variation for number of returns and amount (percent))\ \\ \] \] \^^A^J9Sales of capital assets reported on Schedule D--continued^K^K^K^K^K^K^K^ K^ K^ K^ K_B_C Short-term_D_C Short-term_D_C Short-term_D _CNet short-term gain from_D _ CNet short-term loss from_ D_ CShort-term gain from_ D`,l=a,-b,-c,2d,he,af,zag,iah,zai,{aj,{ak,wal,sam,wan,{ao,wap,|aq,}ar,yas,{at,au,Qav,Uaw,Zax,!hy,az,Va{,Ea|,Ra},Oa~,Sa,Oa`>Size of adjusted`P capital gain`:`P capital loss`:`Ploss carryover`:`Psales of capital assets`:` Psales of capital assets` :&` Pother forms (2119, 4797, etc.)` :as gross incomea@ Number ofa@Amounta@ Number ofa@Amounta@ Number ofa@Amounta@ Number ofa@Amounta @ Number ofa @Amounta @ Number ofa @Amountb/btreturnsbubtreturnsbubtreturnsbubtreturnsbub treturnsb ub treturnsb uc0~ cv9@~ cv:@~ cv;@~ cv<@~ cv=@~ cv>@~ cv?@~ cv@@~ c v@@~ c vA@~ c vA@~ c vB@deAll returns, total~ dfh@df_)Ǻ?df6[?dfU0*?dfsF?~ df\@df0L F%?dfho @d f F%u?d f9#J{?d fuq @d fOe@ eiNo adjusted gross incomeejlV}6#@ejݓE@ejT( @ej&1@ejn@@ej:pΈ@ej@ @ejˡE"@e j`vOj@e jGx $@e jTR';@~ e j@e `eVeVeVeVeVeVeVeVeVeVeVeVfi$1 under $5,000f4#@f4l@@~ fj.@fjKY8օ@~ fj@fj F%u:"@fjpΈ#@fjL F%u-@~ f j̄@f j rh&@f 47J@f 4xz,CS@f `f+fVfVfVfVfVfVfVfVfVfVfVgi$5,000 under $10,000g4H}$@g4oTA2@gj'@gj|?5^@gj%䃞M$@gj(~ki!@gjʡE$@gj/$0@g j6;N @g jt.%@g 4&†D@g 4`"E@g `g+gVgVgVgVgVgVgVgVgVgVgVhi$10,000 under $15,000hj y$@hj9#J{36@hjAǘ{@hj߾@hj6>W[Q"@hj!u "@hj#@hj cZB5@h j䃞ͪ@h j{P&@h 4@߾D@h 4%uOS@h `h+hVhVhVhVhVhVhVhVhVhVhVii$15,000 under $20,000i4K#@i4@3@ijX9v>@ijK7@ijL F%u$@ijŏ1w-!$@ij!rh#@ij/t3@i jM O@i jt$!@i 4S㥛J@i 4?W[TP@i `i+iViViViViViViViViViViVji$20,000 under $25,000jj2w-!4%@jjё\CJ4@jja4@jjw#Y @jjPsr'@jj#@jjK7%@jj Q)3@j jgj+ @j jCiq'@~ j 4P@j 4 +M@j `j+jVjVjVjVjVjVjVjVjVjVjVki$25,000 under $30,000k4jM&@~ k4@kj]Ck@kjp_Q@kj|a2U&@kj=,Ԛ"@kj}8g'@kjQ:@k j8gDiop!@k jCl%@~ k 4R@k 4ё\CQ@k `k+kVkVkVkVkVkVkVkVkVkVkVli$30,000 under $40,000ljF_@lj?W[L+@lj{@lj!u`@lj@ǘ @ljMbX@ljBi@ljl1+@l jR!@l j@X@~ l 4D@l 447RH@l `l+lVlVlVlVlVlVlVlVlVlVlVmi$40,000 under $50,000mjec]< @mj6;Na2@mjDp@mjmV}"@mjd]F@mj_L @mjUN@ @mj hb/@m jQ|@m jh"lxze@m 4w#QA@m 4d]F@Q@m `m+mVmVmVmVmVmVmVmVmVmVmVni$50,000 under $75,000nj/$A@nj@%@nj,Ԛ @njŏ1w-@njec]@njW2@nj&S@njDio#@n j:p@n jj+@~ n 4@n 4 ZH@n `n+nVnVnVnVnVnVnVnVnVnVnVoi$75,000 under $100,000ojH}8@oj9#J{c*@ojt$~@oj_vO@ojaִ@ojNё\@oj3b@oj!u)@o jd;O@o jHP@o 4(?@o 4cZF@o `o+oVoVoVoVoVoVoVoVoVoVoVpi$100,000 under $200,000pj%䃞@pj^I !@pjpΈ@pj r@pjW2ı@pj y @pjGx $(@pj:#J{!@p j:#J{@p jxz,C@p jjt2@p j<\:@p `p+pVpVpVpVpVpVpVpVpVpVpVqi$200,000 under $500,000qjJY8@qj+!@qj/$@qj|?5^@~ qjr@qjZd;O @qj~: @qjz,C*@q jŏ1w-!@q j_vO @q 4NbX9&@q 4 4@q `q+qVqVqVqVqVqVqVqVqVqVqV!ri$500,000 under $1,000,000rjv= @~ rj@rjv/?rj~jt@rj3"@rj^@rj!rh @rj3!@r jm4@@r j9@r 4:"@r 44@r `r+rVrVrVrVrVrVrVrVrVrVrV#si$1,000,000 under $1,500,000sj?@sjj+W@sjOe?sjo_@sj1*@sj cZB @sj|?5^@sj}b9#@s jI.!@s jx&1@s 49#J{ @s 4n4@"1@s `s+sVsVsVsVsVsVsVsVsVsVsV#ti$1,500,000 under $2,000,000tjX2ı. @tjHp @tjڊe?tjv@tju@tjHP@tjUX @~ tj@t j+w@t jǺ @~ t 4$@t 4;O1@t `t`t`t`t`t`t`t`t`#ui$2,000,000 under $5,000,000uj!uq?ujH.!@uj Q?uj<,Ԛ?ujEGr?uj_LJ?ujAf?uj&SR@~ u jY@u jmV}b?u 4T @u 4ΪV@u `u`u`u`u`u`u`u`u`$vi$5,000,000 under $10,000,000vj( 0?vj镲 ?vjvOjM?vjjt?vj_L?vj $(~?vjW[?vjx&1H@v jV/?v jT㥛 ?v 4Af@v 448@v `v`v`v`v`v`v`v`v`wi$10,000,000 or more~ wj~ wj~ wj~ wj~ wj~ wj~ wj~ wj~ w j~ w j~ w j~ w jw `w`w`w`w`w`w`w`w`xeTaxable returns, totalxfz6>@xfK7A@xfQI&?xfyX5;?xfׁsF@xf"lxz,?xfn4@@xfM O @x f;pΈ?x f鷯?x ft$~!@x fSe@x wxw yiNo adjusted gross incomeyj|гG@yjڊeg5@yju:@yjO@a3)@yjTt$@@yjt-@yjrhH@yj+e2J@y jV/+B@y ja+e)B@y jB`"3T@y j[ AE@y `y`y`y`y`y`y`y`y`zi$1 under $5,000z4_ 2@z4ڊ:@z4=yX2@z4Ș9@zjAc]K?@zj\mD@z4V-3@z4^Y=@z 4=yX4@z 4BY8@~ z 4~ z 4z `z`z`z`z`z`z`z`z`{i$5,000 under $10,000{4ŏ11@{4=@{j@{ j9s4@{ j`TR'B@{ 4TX@{ 4TX@{ `{`{`{`{`{`{`{`{`|i$10,000 under $15,000|4ZӜ+@|4'):@|jׁs$@|j_v-@~ |jS@|jHPs2@|jA`",@|j1Z:@| jl g'@| jŏ1w-2@| 4T@ 4鷯+J@ `````````i$75,000 under $100,000j2%@j*@jlV}@jJ{/Lf@j1@j~jt@j2w-!t@jk+ݓ)@ j8m4@ ja4@ 43W@@ 4DxG@ `````````i$100,000 under $200,000j) 0@j_Ll"@j[ A@j yǩ@j@j- @jNbX94@jy):R"@ j/L @ jb4x@ j?W[<2@ j46:@ `````````i$200,000 under $500,000j+e@j@g!@j@a+@j=yX(@jS:@j @jʡE @j}?5^ +@ j )@ jׁsF @ 4d;O&@ 4 rh4@ `````````!i$500,000 under $1,000,000j9#J @j,Cb!@jD9?jPkw@j y)@j?@jё\C @j镲!@ jfc]F@ jW/'@ 4N@"@ 4Y4@ `````````i$1,000,000 or morejFx $?j5^I ?juV?j"~?jZB>?jW2ı?j:pΈ?j^@ jMb? j&1? jܵ|@ jCl@ `````````!kNontaxable returns, totall~jt@l;pΈ@lz6>2ı.?<,Ԛ@lN@@l ^)@l7@ l#@ l%@ l?3@~ l@%m Footnotes at end of table. \ \ \ \ \\\\\\\\\oTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued \ \M]E(Coefficient of variation for number of returns and amount (percent)) \ \ \ \EAJ9Sales of capital assets reported on Schedule D--continuedKKKKKKK K K K KF#CShort-term loss from other D#CNet short-term partnership/G#CNet short-term partnership/DC Long-termD C Long-term D CNet long-term gain from D>Size of adjusted$Pforms (4684, 6781, and 8824):P S-corp gain:P S-corp loss:P capital gain: P capital loss : Psales of capital assets : <<s gross income@ Number of@Amount@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @Amount ../treturnsutreturnsutreturnsutreturnsu treturns u treturns u ..0~ vB@~ vC@~ vC@~ vD@~ vD@~ vE@~ vE@~ vF@~ vF@~ vG@~ vG@~ vH@ 33eAll returns, totalfPkw%@fk @f&†'@f7d@H*ԉ@H>٬@fCl?fS? fY? fgDio? f'? fd]K? ww iNo adjusted gross incomejn9@jtF_@4{P4@4V@4-C,@4Cl@jPk7@j}гY9@ j~@ ja+@ jJ4@ j!rhm @ `+VVVVVVVVVVVi$1 under $5,0004OnS@4z6>ON@4:@4znR@4Oes;@4QI@@jŏ1w@jT,@ jR@ j6[@ j=U@ j /@ `+VVVVVVVVVVVi$5,000 under $10,0004lV}2S@48gDioM@4 q>@4gDioE@4v:@4k 0K@j@@jJ{/Lf%@ j|a2U@ j2U0*@ jlV}@ j٬\2@ `+VVVVVVVVVVVi$10,000 under $15,0004AL@4Ac]kG@~ 4Q@4HP,B@4_vO=@4~k A@jGx $(@j#~j\"@ j g@ jZd@ j9#J;@ j~k &@ `+VVVVVVVVVVVi$15,000 under $20,0004!rhI@4y&1I@4sC@4㥛 pN@4Qڋ9@4h"lxzA@j[B>l@j7[ "@ jmV}b@ j F%u@ jgs5@ j(~k&@ `+VVVVVVVVVVVi$20,000 under $25,0004.1I@40' P@45;NA@45;N&@4Ǻf>@4mF@j2%C@jׁ"@~ j@ j镲 @ jt$@ jŏ1w-!/@ `+VVVVVVVVVVVi$25,000 under $30,0004XG@42E@4}?5^@@4x#,G@4HPS;@~ 4=@jHPsW@j_"@ jA`b@ j?>@ jiq@ jMb)@ `+VVVVVVVVVVVi$30,000 under $40,0004=,Ԛ5I@4|a2]G@438@4C@4 h"lx5@49m4 @@jNё\@jÂ@ j@ jsF@ jvq -@~ j@ `+VVVVVVVVVVVi$40,000 under $50,00041K@4 -R@4W[5@4fa>H@4ё\C5@4|?5^8@jHP@j]K}@ j Ac@~ j|@ jH}@ jV/"@ `+VVVVVVVVVVVi$50,000 under $75,0004cZ"F@4 qB@juVn.@jV/C@4O@aS*@47d5@j @j߾s@ jH@ jx $(~ @ j]m{@ j?F@ `+VVVVVVVVVVVi$75,000 under $100,000446<-C@4W/'P@joŏA5@j2%D@4 cZB,@4X5;N7@j3ı.n# @jF%u@ jT( @ jLJ @ jLJ*@ jC6@ `+VVVVVVVVVVVi$100,000 under $200,000jF9@jBiމB@jMJ$%@jb6@4;O@4&S$@j@j6[ @ jMbX@ jS@ jc]F @~ j{@ `+VVVVVVVVVVV,la,ua,{a,}a,Qa,Ya,Za,!h,a,Va,=a,Fa,Ga,Oa,Ka,Ka,Oa,Sa,Sa,Ta,Ma,Ua,Wa,Ph,@,@,@,Q@ ,=,=,o=,i-i$200,000 under $500,0004k @/@4ZӬ=@j'†W@jW20@~ 4@4ec]@j1w-!@jPkw@ jGr7@~ jl@ jCl@ j @ `+VVVVVVVVVVV!i$500,000 under $1,000,0004[ A%@4r鷿3@j3ı.nc@j1*@4h@~ 4 @j}?5^I@j0*@ jsF@ jo_@ j&†'@ jڊe@ `+VVVVVVVVVVV#i$1,000,000 under $1,500,0004gs@4-Q1@jOe@j+e8'@4gs5 @4}b@j@~ jp@ jꕲ q,@ jk+@ j47@ jTt$ @ `+VVVVVVVVVVV#i$1,500,000 under $2,000,000~ 4@4S3@j6 >@jT㥛Ġ*@ 4>٬@@ 4Q|)@ jz6~F@ jk 8@ `````````i$1 under $5,000~ 4~ 448gDiohD@4w#I@4гYQ@4X@4Gx $ @~ 4@~ 4@ 4.!9@ 4Aφ'@ 4Tt$-@ `````````i$5,000 under $10,000~ 4~ 44%R@4PkX@4e H@~ 4A@j_vO$@j Ac=-@ 4S'@ 4oT.@ 4j+w+@ 4߾1@ `````````i$10,000 under $15,000~ 4~ 44vOjE@40' M@~ 4I@4ǘN@j6>W[@j7d (@ 4-@ 4W[~#@ j +#@ j䃞ͪ.@ `````````i$15,000 under $20,00040' O@4d`@P@4c]FJ@4(~kW@4jt4>@~ 4t@jZڊ@ja2U0*I#@ jDJ@ jH}@ j rh @ jq*@ `````````i$20,000 under $25,0004 Q@4T@4?D@4(~k!J@4A`M@49EGrQ@jMbX@j -$@ j_v@~ j@ jn4@!@~ j@ `````````i$25,000 under $30,0004:1S@4B`"P@4Ac]C@4"~L@4\ Ac=@4߾+H@4ŏ1w-A7@4q - G@j3@~ j@@ jd]K@ jMJD@ jC@ jǺF&@ `````````i$40,000 under $50,0004d`P@4YV@4[ A7@4†WBM@4V7@4=,ԚU@@j/$U@j46<@ jK7A@ jsFF@ j[<@ jŏ1$@ `````````i$50,000 under $75,0004z6+H@4HfI@jhs/@j9#D@42ı.+@4-CV;@j7A`P@j@ ju%@ jo @ j}?5^ @ jׁsF@ `````````i$75,000 under $100,0004&䃞BC@4a2U0*)P@j9v5@jI.!F@4I.!-@4ʡEc;@jp_Q @jhs@ jRI&B @ jK7A@ j>yX5M@ jjtX@ `````````i$100,000 under $200,000ja2U0*9@j|a2UC@j~:%@jM O8@4e`TR @4<,T&@~ jn@jea @ j,Cb@~ jLp@ jS㥛 @ jz6@ `````````i$200,000 under $500,0004jM/@4ڊe>@j&†@jz6>W1@4gDio@4Y> @jJ{/L@j?@ j46<@ jlV}@ j+ݓ@ j:@ `````````!i$500,000 under $1,000,0004V%@4N@!5@jV-o@jZd{*@4?ܵ@4 Ac̝@jܵ|P@jsA@ jY @ jHP|@ j†W2@ jjMS@ `````````i$1,000,000 or morejo_@jA&@jMJ?j^K=?4|a2U0*?4Zڊ?jsA?j9#J? j? jX? j?? j_L? `````````!kNontaxable returns, totall376@llV}n@l):_+@lAfէ@xec$@~ x@lz6>@l @ lQ|a? lׁs? l.n<@ lHP @%m Footnotes at end of table.   \ \ \\\\\\\\\oTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM]E(Coefficient of variation for number of returns and amount (percent))EAJ9Sales of capital assets reported on Schedule D--continuedKKKKKKK K K K K ;;;;;;;;;BCNet long-term loss fromDC Long-term D!CLong-term gain from otherD"CLong-term loss from other D" CNet long-term partnership/ G! CNet long-term partnership D ;;;;;;;;;>Size of adjustedPsales of capital assets:Ploss carryover: Pforms (2119, 4797, etc.):$Pforms (4684, 6781, and 8824): y S-corp gain Q y S-corp loss Q ;;;;;;;;;s gross income@ Number of@Amount@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @Amount ,,,,,,,,,,l-,2, h,Ha,~a,qa,za,{a,wa,{a,{a,{a,{a,wa,xa,}a,}a,{a,}a,Ua,Ya,Va,!h,Ta,Va,Ea,Ja,Ga,Oa,Sa,Sa,Sa/*returnsc*returnsc*returnsc*returnsc *returns c *returns c ,,,,,,,,,0~ zH@~ zI@~ zI@~ zJ@~ zJ@~ zK@~ zK@~ zL@~ zL@~ zM@~ zM@~ zN@ 111111111eAll returns, total~ fp[@fz6>W?fڬ\m?f+eX?f"~?fQI&?H"u|'@HZd;O@ f?5@ fZd;O? f`TR' @~ fo@ ggggggggg iNo adjusted gross incomej]C @jBf @jŏ1w-@j_vO@jǘ@j-!l@4 =@4镒 @ jb]'@ j"~*@ 4V/*@ 4n @ `+VVVVVVVVVVVi$1 under $5,000j@jV/@j:M@jyX5{@jı.na-@~ j@4d]KS@4pΈPP@ j9#J{3@ jrhB@ 494@ 4QIVA@ `+VVVVVVVVVVVi$5,000 under $10,000j6;Nё@jH}]@j?@jd`Tr!@jgDio&@jd]F86@4ǺBS@4J4M@ j]m2@ jNbX9$9@ 4jt(7@ 4t$N;@ `+VVVVVVVVVVVi$10,000 under $15,000jX@j5;N@jj+@jHP!@jsF&@j;Nё<@4C66Q@40L F=N@ jv4@ jJ4>@ 46@ 4H>@ `+VVVVVVVVVVVi$15,000 under $20,000~ j@j3@jm4 @jJY8 @jfa#@jZӼc0@4x&F@4 E@ jsF5@ jEJ<@ 4Pn8@ 4.1@@ `+VVVVVVVVVVVi$20,000 under $25,000jfj@j_@j٬\ @j!@jR!%@j2U0*#0@4 bK@4y)Q@ j?5^I\3@ jX`8@ 4k 6@ 4bX9A@ `+VVVVVVVVVVVi$25,000 under $30,000j^I k@jhs @jPk"@jDؐ!@j?&@j/nE-@4tVO@4R'J@ jǺP6@ jQ{?@ 4b=5@ 4 F%u@@ `+VVVVVVVVVVVi$30,000 under $40,000jtF_@j-@jV؟@j=,Ԛ]@jA @jPkw'@4vq }I@4_LI@ j}гY/@ j37@ 4MbX/@ 4T㥛@@ `+VVVVVVVVVVVi$40,000 under $50,000j/'@jh|?u@j9#@jŏ1w-a@jc]K @j5^I '@4+K@4KkT@ j/$%0@ jQkw:@ 4%2@ 4&1L3@ `+VVVVVVVVVVVi$50,000 under $75,000j7d @~ jz@jm{r@jX5;@jM Oo@jD@4HH@4 h"lxE@ jё\C"@ jC3@ 4 g*'@ 4Pkwl1@ `+VVVVVVVVVVVi$75,000 under $100,000j%u @j-C@jZd;@jrh@jZd;ߏ@jcZB> @~ 40D@4oK@ jB&@ jb٭3@ 4H])@ 4q -4@ `+VVVVVVVVVVVi$100,000 under $200,000j)Ǻ8@j:M @jK7A @j' @j_Q@jpΈޠ@4S:<@4-阮A@ jz):K@ j) 0#@ 4/$@ 4OjM3$@ `+VVVVVVVVVVVi$200,000 under $500,000jgDio@juV@jY8@j7d* @j]m@jгY@40*u2@4A@ j.n|@ jL7A`%@ jAϦ@ jt@ `+VVVVVVVVVVV!i$500,000 under $1,000,000j_L@j|?5@j @ja2U0*@jx&@~ j(|@4ꕲ qL+@4ʡE5@ jV}b @ j$(~k@ 4jq @ 4AfU@ `+VVVVVVVVVVV#i$1,000,000 under $1,500,000~ jhn@jjM @j$(~@jt$@jb=y@jl1@4${!@4(~k2@ jo! @ jS㥛@ 4 @ 43 @ `+VVVVVVVVVVV#i$1,500,000 under $2,000,000jJY8V@j?W[@~ jlp@j^)G@j@jZڊ@4Cl!@4t$5@ j$(~k@ j1@ 4+ @ 4|a2@ `````````#i$2,000,000 under $5,000,000jMb?jV/'@j#~j?jHP|@j(?j r@4Af@4i%@ jm4@? jPs@ 4sA? 4_L @ `````````$i$5,000,000 under $10,000,000jw#?jsA?jm{?jZӼ?jc]K?~ j8f@4o_Ι @4cZB>@ j}?5^I? jQI&? 4|?5^? 4%䃞? `````````i$10,000,000 or more~ j~ j~ j~ j~ j~ j~ 4~ 4~ j~ j~ 4~ 4 `````````eTaxable returns, totalf߾3?fŏ1w-!?f^)?fё\C?fm4@fDJ?HC+@HZd;O @ fO@a @ f}8gD? fMb @ fI.!@ ggggggggg iNo adjusted gross incomejڊeB@j[ A,@j~:A@j.@j ?@jK4V2@4464E@4Pk/@ jAf:@ jeA)@ 4 rh0@ 4:M@ `````````i$1 under $5,0004V-2@42U0*=@4?@4;Nё\@@4[B>TA@49vK@~ 4~ 4 4؁sF=@ 4W[6D@ I&†H@ 4.n`P@ `````````i$5,000 under $10,000j|Pkz)@jŏ1W2@jz6;4@j1Z8@jfj+;@jwD@~ 4~ 4 4Zd;?@ 4 qC@ 4ڊeE@ 4'†WJH@ `````````i$10,000 under $15,000jl g!@j'@j{/LJ)@~ j@jec]1@jQkw9@~ 4~ 4 jm@@ jLJL@ 4Nё\B@ 4;M N@ `````````i$15,000 under $20,000j48E@j-@jaTR')$@jK4&@j3ı.nc(@jPsR1@4Zd;OK@4sAL@ jOe#9@ jL F%D@~ 4@ 4^)I@ `````````i$20,000 under $25,000jD4@jD$@j*:$@j|a2U0J'@jX ,@jK75@4 Q@4_LT@ jMJ5@ jYJ?@ 4镲tA@ 4ec],J@ `````````i$25,000 under $30,000jZڊ@jeX#@j%@jгY&@j h",*@jU0*@1@446 X@4z,CWP@ j9@ j]CkG@ 4Ǻ7@ 4~8gDAK@ `````````i$30,000 under $40,000j qۨ@jS㥛@jǘ@jQ[@j c @jNё\c*@4V-N@4cZB>N@ j&S1@ j ^);;@ 4Zd;O}1@ 4ͪF@ `````````i$40,000 under $50,000jV@jVm@jK4@jw-!,@j( !@jQ)@4AfP@4 OiW@ j7A`1@ j q:@ 4!rh-3@ 4 q{9@ `````````,la,Oa,La,Qa,Ua,Wa,Lh,O@,@,@,Q@ ,=,D=,9-,\-,2, h,Pa,za,qa,za,wa,{a,{a,wa,{a,sa,wa,xa,}a,ya,ai$50,000 under $75,000j:M @j(@jho@jPs@j8m@j'1 @4Fx $J@46;N)J@ j46<#@ jd`45@~ 4@ 43@ `````````i$75,000 under $100,000jyX5ͻ @~ j~@j $(~9@j:p@jvOj@jY @jV @~ jSize of adjustedygain distributions{CNet gainDCNet lossDPIRA distributions: PTotal : PTaxable : ;;;;;;;;;s gross income@ Number of@Amount@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @Amount ,,,,,,,,,/treturnsutreturnsutreturnsutreturnsu treturns u treturns u ,,,,,,,,,0~ vN@~ vO@~ vO@~ vP@~ v@P@~ vP@~ vP@~ vQ@~ v@Q@~ vQ@~ vQ@~ vR@ 111111111eAll returns, totalH?ܵ|?H9v@fec@f@H?ܵ@H+ @f/L F?f{/L @ fhs? f!u? fJY8? fˡE? Lgggggggg iNo adjusted gross income4/'@4Af@j"~ @j_@4:H?@4@jlV}$@j qۨ%@ jT@ j47B@~ j@ jjM.!@ M+VVVVVVVVVVVi$1 under $5,0004lV}@4( pJ@j#4@jJ{/L;@4鷯3@4\mF@jz6>w!@jPkw(@ jǘ@ j h"lx 5@ jSt$@~ j@ M+VVVVVVVVVVVi$5,000 under $10,0004@4%C-@jeXw2@jgj+>@4oo1@4:pθ@@j^I @j9@ jB>٬@ jW@ j2ı.n @ jZB>Y@ M+VVVVVVVVVVVi$10,000 under $15,000~ 4@4jt'@jhO2@j(~k6@4߾8@4ё\C@@j_L@jx&@ jꕲ q,@ jQ@ jPkw@ jJ4 @ M+VVVVVVVVVVVi$15,000 under $20,0004 cZB@44@B/@jSC/@j-!l7@4"uq2@4h|?=@jU@j h@ jZӼ@ jRI&B@ jU0*P@ jݵ|г @ M+VVVVVVVVVVVi$20,000 under $25,0004fa@4/' 7@j`vO 0@j<,Ԛ6@41@4%䃞@@jݓ@j٬\@ j$~{@ jtF@ jz,C@ jsF@ M+VVVVVVVVVVVi$25,000 under $30,0004XQ@4V-,@joş2@jn4@:@4†W"2@4=,Ԛ=@jjq@~ jt@ jCl @ j-Cv@ jv= @ jׁs@ M+VVVVVVVVVVVi$30,000 under $40,0004QI@4"uq+@j'†W(@j1%1@4+@4mV}9@j|a2U0j@jQ|a@ j cZB>@ j7A`@ j9#@ jxz,C @ M+VVVVVVVVVVVi$40,000 under $50,0004pΈ`@4 $(~'@jQI*@j=U1@4W/',@4~k =@jǺ@~ j@ j_L@~ jw@ jޓZS@ jz @ M+VVVVVVVVVVVi$50,000 under $75,0004C @4:!@jm{R"@j q{(@4Qڛ#@~ 4ԙ@jDio@j@ jͪ? jԚ@ j?߾? jZd;@ M+VVVVVVVVVVVi$75,000 under $100,0004S@4 rh#@j-q&@jEJ,@4gsu(@4H5@~ jDz@j[B>,@ j7d@ j cZB>@ jn4@@ j @ M+VVVVVVVVVVVi$100,000 under $200,0004 o_@49#J{# @j0*@j|a2U0**@4A@4*:$@jfaV @jjMN@ jCiq @ juV @ jsF@ j=U+ @ M+VVVVVVVVVVVi$200,000 under $500,0004|a2@4:m'@jJt@~ j(@4)Ǻ@4? @j:#J{@juV @ jioE@ j(~k@ jEGr@ jCl@ M+VVVVVVVVVVV!i$500,000 under $1,000,00042%@4j+@j|г@j/'+'@4* @4vq @jjq@jx#%@ jY8m@ j%䃞M@ j0* @ j_LL@ M+VVVVVVVVVVV#i$1,000,000 under $1,500,0004Q|a@4Cl"@j"uq@jzv+@4z):K@4AϦ@j6@4pΈްB@4vq m)@jM OB@j48E@@ jGx $(H@ j!uqCD@ joʩH@ juM@ M````````i$1 under $5,0004ǘ%@4Tt$0@47A`K@4Ac]R@4ё\CR@4sh|X@4ԚE@4^)_J@ 4EGrY>@ 4 hP@ 4EGrY>@ 4Y8EB@ M````````i$5,000 under $10,0004M,@42ı.>@4_FJ@4}?5^qV@4X@4W2O@jh.@j"lxz5@ j6Y@  jL F%@  jK4@  jec] @  M ` ` ` ` ` ` ` ` i$20,000 under $25,000 4v!@ 4?ܵ9@ j h5@ jV7@@ 4J +5@ 4SD@ juV@ j @  j-C6 @  j@  4&S @  4l g@  M ` ` ` ` ` ` ` ` i$25,000 under $30,000 4c]FC!@~ 4b@ j$~{9@ j[B>C@ 4;@ 4qhG@ j|?5@ jX9"@  jlV}. @  j @~  4u@  4>yX5@  M ` ` ` ` ` ` ` ` i$30,000 under $40,000~ 4ނ@ 4Cl-@ j2U0*,@ jN@5@ 4^0@ 4O?@ jfc]@ jQI@  jC@  j 0@  jm{r@  jn@ @  M ` ` ` ` ` ` ` ` i$40,000 under $50,000 4@ 4H}8'@ j37-@ jZd;3@ 446<.@ 4<,2B@ jz6>@ j&S@  jBi@  jjt@  jH.@  j @  M ` ` ` ` ` ` ` `i$50,000 under $75,0004[B>٬ @4W[!@jW["@j|a2(@4PkW$@4H1@j@jD4@ jZڊ? j/n@ jh|?5? j#@ M````````i$75,000 under $100,0004io@4&$@j"~&@jOn2-@41Z(@42ı.6@jS@jA`b@ jb4@~  j|@ jTt$@ jT( @ M````````i$100,000 under $200,0004EJ@4PnC @j^I @j9#J*@4|PkZ@48gDi%@j qh @jHPsW@ jq -@ j@߾ @ j q@ jK7 @ M````````i$200,000 under $500,0004 c@4=yX'@jlxz,@j?5^I(@42%@4߾ @jD@jJY8 @ jnJ@ jH@ jǺ@ j2ı.@ M````````!i$500,000 under $1,000,0004Oe@4):?@jT@j-C'@4ǘ@4%@jBf@jn*%@ jL F%u@ j|PkZ@ jV- @ jC6Z@ M````````i$1,000,000 or more4x?4YJ@j/$@jRI&@~ 4f@4z@j8gDio@j:#J{@ jsA? j>٬ @ jQ|a2? jU0* @ M````````!kNontaxable returns, totalx|?5^: @xY3@l^)P@l@xJY@x Q@l$(~ @l|a2@ lyX5;? lV-o@ l9#J? lׁsF@ ggggggggg%m Footnotes at end of table.     oTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM]E(Coefficient of variation for number of returns and amount (percent))N _RentTTT_RoyaltyTTT _ Farm rental T T T ;;;;;;;;;O PNet:PNet loss (includes: PNet: PNet:  PNet :  PNet : ;;;;;;;;;>Size of adjustedyincomeQynondeductible loss)QyincomeQ ylossQ yincome Q  yloss Q ;;;;;;;;;s gross income@ Number of@Amount@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @Amount ,,,,,,,,,/*returnsc*returnsc*returnsc*returnsc *returns c *returns c ,,,,,,,,,0~ z@R@~ zR@~ zR@~ zS@~ z@S@~ zS@~ zS@~ zT@~  z@T@~  zT@~  zT@~  zU@ 111111111eAll returns, totalfj+?f +?fn?~ f(f@f.n@f]K=@f2%#0@fOjM;@ fN@@ fڊ@ fcZ!@ f9c)@ ggggggggg ,la!,~a",ua#,va$,{a%,{a&,{a',{a(,{a),sa*,{a+,|a,,ua-,ea.,oa/,a0,Ua1,Qa2,Za3,!h4,Ta5,Na6,5a7,Ja8,Ka9,Oa:,Sa;,Oa<,Sa=,Oa>,Sa?,Pa iNo adjusted gross income j8gDi/@ j.1&@ jK=@ jJY8@ j1*4)@ jʡE,@ j<,ԚF@ jhoR@  jS:A6@  jx $(:@  4?Ƭ8@  46:@  ` + V V V V V V V V V V V!i$1 under $5,000!j\C!@!jyX5{.@!j)Ǻx$@!j8d@'@!j6;1@!jׁ<@!4eaU@!4\mR@! j cj<@! j58EG@@! 4^)E@! 4ŏ1weR@! `!+!V!V!V!V!V!V!V!V!V!V!V"i$5,000 under $10,000~ "j@"j&S!@"j( y @"jgj+v(@"j#~j0@"jo_ι8@"4NbX9T@"4NbX9T@" jea2@" jꕲ q6@" j^A@" j8mI@" `"+"V"V"V"V"V"V"V"V"V"V"V#i$10,000 under $15,000#ja4@#jt"@#jTh@#jc=y$@#j$C,@#jZڊ6@#4N@aP@#4V?P@# j ^) .@# jm1@# jV-C@# jۊe|I@# `#+#V#V#V#V#V#V#V#V#V#V#V$i$15,000 under $20,000$j cZB@$jC @$j8d@$jA`B"@$jAfG)@$jHP6@$4Zd;X@$4sX@$ jZd;0@$ jܵ|4@$ j$(~;C@$ jK7AK@$ `$+$V$V$V$V$V$V$V$V$V$V$V%i$20,000 under $25,000%j*D@%j?Ɯ"@%jbX9@%jS:A#@%jK=+@%j 5@%4nX@%4nX@% j{/Lz3@% juq @9@% 4TA@% 4jMCG@% `%+%V%V%V%V%V%V%V%V%V%V%V&i$25,000 under $30,000&j]Fx@&j!u (@&j&1@&jx $(~#@&j?1@&jZd;OB@&4}8gX@&4!rhX@& jv7@& jg>@& 4>W[B@& 4H}M@& `&+&V&V&V&V&V&V&V&V&V&V&V'i$30,000 under $40,000'j\mž@'j%@'jMJ@'jQ@'jV(@'j<,j8@'4o%U@'4_LX@' j"0@' j=U5@' jGx $(;@' 4oŏC@' `'+'V'V'V'V'V'V'V'V'V'V'V(i$40,000 under $50,000(jׁsF@(jlV} @(jK7@(jQkw@(j[ A1)@(jec=@(4H@(4ɯP@( j:M43@~ ( jʣ@( jH7@) 49@) `)+)V)V)V)V)V)V)V)V)V)V)V*i$75,000 under $100,000*4n4@@*4@@*j:#J{o@*j^@*4ec}$@*40*e5@*jz6sN@*jCiq"I@* j߾30@* j58EGB;@* j^)=@* 4/'A@* `*+*V*V*V*V*V*V*V*V*V*V*V+i$100,000 under $200,000+4gDio @+4%@+j#~j @+ja2U0*)@+j&Sz@+joT*@+j?E@+j}?5^M@+ jܵ|-@+ jgs5@ + A** + A**+ `+++V+V+V+V+V+V+V+V+V+V+V,i$200,000 under $500,000,jܵ|P@,j{Pk@,joTA @,jec@,jH.!}@,jd`'@ ,A** ,A** , A** , A** , A** , A**, `,+,V,V,V,V,V,V,V,V,V,V,V!-i$500,000 under $1,000,000-4~:@-4ǘ@-j.!u@-j9v_@-j r(@-j6W{0@.j0*C@. j!uqk1@. j4@5@. 435@. 4/'#H@. `.+.V.V.V.V.V.V.V.V.V.V.V#/i$1,500,000 under $2,000,000/4D@/4Pn@/jx#@/j8d`@/joŏ1@/jhoa.@~ /j@/jy&1L@/ j1%/@/ jӼIA@/ 46;N9@/ 4Z73@~ < jΣ@< jё\C2A@< j?ܵ0Q@< `<`<`<`<`<`<`<`<`=i$50,000 under $75,000=4_L@=49#J@=j`vO@=j$~@=jXq!@=jlxz,0@=j†WʲA@=jZd{D@= j~jt)@= jo0@= jb=I7@= jF9@= `=`=`=`=`=`=`=`=`>i$75,000 under $100,000>4jt@>4jM@>jjt@>j gj@>4%䃞$@>4鷯5@>48EGrN@>4}гYAJ@~ > jR@> j?ܵD;@> jw#=@> jeXA@> `>`>`>`>`>`>`>`>`?i$100,000 under $200,000~ ?ju@?jEGr)@~ ?ju@?jg3@?j;M @?jJ4q*@?j3E@?jh|?M@? j -@? j؁sF5@ ? A** ? A**? `?`?`?`?`?`?`?`?`@&,laA&,=aB&,GaC&,PhD&,d@E&,@F&,@G&,Q@ H&,aI&,'aJ&,0-K&,\-L&,2M&, hN&,PaO&,zaP,qaQ,raR,saS,saT,{aU,waV,{aW,{aX,{aY,|aZ,ya[,}a\,a],a^,Ya_,Ua@i$200,000 under $500,000@jz6>W@@j"~@@jz):K @@js@@j镲@@jy):'@ @A** @A** @ A** @ A** @ A** @ A**@ `@`@`@`@`@`@`@`@`!Ai$500,000 under $1,000,000A4ڊe@A4z6>@AjS:@Aj=yXu@Ajh|?5@AjX5;n'@ AA** AA** A A** A A**A 4sFf9@A 4HPs'F@A `A`A`A`A`A`A`A`A`Bi$1,000,000 or moreB4D9?B4гY?Bjk @Bjn4@@B4$~{@B4qr @BjS @BjY/@B jU8"@B j/L &(@B 4;O'@B 4<@B `B`B`B`B`B`B`B`B`!CkNontaxable returns, totalCl8EGry @Cl_LJ@ClH@ClQ|a @Cl&Sz@ClI +)@Cl qۀB@Clx&18P@C l q&@C lO@aó*@C l/@C lfc]܆6@C gCgCgCgCgCgCgCgCg C%h %Dm Footnotes at end of table.DDDDDDDDD D D D EoTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMF]E(Coefficient of variation for number of returns and amount (percent))H^ H_Total rental and royaltyHTHTHT%H_Partnership and S CorporationHTHTHTH _Estate and trustH TH TH TH `H`H`H`H`H`H`H`H`I>Size of adjustedIP Net incomeI:IPNet lossI:IP Net incomeI:IPNet lossI:I P Net incomeI :I PNet lossI :I `I`I`I`I`I`I`I`I`Js gross incomeJ@ Number ofJ@AmountJ@ Number ofJ@AmountJ@ Number ofJ@AmountJ@ Number ofJ@AmountJ @ Number ofJ @AmountJ @ Number ofJ @AmountJ ,J,J,J,J,J,J,J,J,K/K*returnsKcK*returnsKcK*returnsKcK*returnsKcK *returnsK cK *returnsK cK ,K,K,K,K,K,K,K,K,L0~ Lz@U@~ LzU@~ LzU@~ LzV@~ Lz@V@~ LzV@~ LzV@~ LzW@~ L z@W@~ L zW@~ L zW@~ L zX@L 1L1L1L1L1L1L1L1L1MeAll returns, totalMH6?MHMbX9?MfD?MfZڊ?Mf;On?Mf(?Mf镲 q@Mf??M f]FxK@M f]FxK@M f~jt-@M f cn@M LMgMgMgMgMgMgMgMg NiNo adjusted gross incomeN4@@~ N4D@Nj' @Nj -@Njj+="@Nj>W[@Nja+e@Nj{?N j ?2@N j ?2@N j)D@N j @N MN+NVNVNVNVNVNVNVNVNVNVNVOi$1 under $5,000O434@O4/$*@O4z):$@O49#J.@Oj%>#@Oj0*5/@Oj yi(@~ OjÛ@O j|гY7@O j|гY7@O 4_LW@O 4/$S@O MO+OVOVOVOVOVOVOVOVOVOVOVPi$5,000 under $10,000P4K=@P4.!5@P4+ݓ @P4St$.@Pjz6K#@Pjw#95@PjC6:'@PjV/1@P jH}(6@P jH}(6@~ P 4~ P 4P MP+PVPVPVPVPVPVPVPVPVPVPVQi$10,000 under $15,000Q4,Ԛg@Q4?W[@Q4@ak@Q46[$@Qjhs!@Qjz6>W'@QjǘP'@Qjb/@Q j|?5N1@Q j|?5N1@ Q A** Q A**Q MQ+QVQVQVQVQVQVQVQVQVQVQVRi$15,000 under $20,000R448@R4io@R4?W[@R4z$@RjLJ"@RjZd;'@Rj) 0(@Rj\C-3@R jz6>6@R jz6>6@ R A** R A**R MR+RVRVRVRVRVRVRVRVRVRVRVSi$20,000 under $25,000S4V_@S4 @S4D0@S4<,"@Sjͪϵ!@Sj=U&@Sj3ı.n(@Sj+e"1@S j(-;@S j(-;@S 4b4W@S 49#JkW@S MS+SVSVSVSVSVSVSVSVSVSVSVTi$25,000 under $30,000T4 q@T4%@T4MSt@T4sF#@~ Tj֍@TjQkwB(@TjMbXy)@Tj<,1@T j鷯<>@T j鷯<>@T 4^)X@T 4S@T MT+TVTVTVTVTVTVTVTVTVTVTVUi$30,000 under $40,000U4Af@U4!lV@U4ׁsF@U4†W2@Uj47@UjMb@UjQ @Uj,Ԛ&@U j|г2@U j|г2@U 4z6>[S@U 48dW@U MU+UVUVUVUVUVUVUVUVUVUVUVVi$40,000 under $50,000V4io@V4@ǘ@V4%u[@V4{P@VjNё\C@Vj?W[!@Vj2w-!!@Vj(@V j11@V j11@V jʡEV@V jL F%uS@V MV+VVVVVVVVVVVVVVVVVVVVVVWi$50,000 under $75,000W42w-! @W4W[@W4vOjM@W4H.@Wj?@Wj>W[@Wjj+@WjW21 @W jLJ*@W jLJ*@W j q@@W j6@[jPs?[jmR@[jZd; @[j&1 @[ jMb@[ jMb@[ 4ё\C 5@[ 4(~k8@[ M[+[V[V[V[V[V[V[V[V[V[V[V#\i$1,000,000 under $1,500,000\4x $(~@\4}8g@\43@\4uQ@\jKY8?\jl g3@\j46 @\jB@\ j c@\ j c@\ 448,@\ 4-6@\ M\+\V\V\V\V\V\V\V\V\V\V\V#]i$1,500,000 under $2,000,000]4Ciq@]4N@aC@]4ea@]4'†W @]j|?5^?]jI +@]j< @]j/$@] je`TR@] je`TR@] 4)@] 4=yXH=@] M]`]`]`]`]`]`]`]`#^i$2,000,000 under $5,000,000^4H.!?~ ^4p@^4RI&@^4:M@^jT?^j:pΈ?^joŏ1?^jy&1?^ j_L@^ j_L@^ 4@^ 4Ps@^ M^`^`^`^`^`^`^`^`$_i$5,000,000 under $10,000,000_4^)?_4?_4:#J{@_4ё\C?_j??_jNbX9?_jK7?~ _j?~ _ jPk@~ _ jPk@_ 4-Cv@_ 4|Pk?_ M_`_`_`_`_`_`_`_``,laa,!hb,Tac,Nad,Eae,Faf,Kag,Kah,Oai,Oaj,Sak,Sal,Kam,Tan,Uao,Uap,Saq,Lhr,W@s,@t,@u,o@ v,=w,=x,4-y,\-z,2{, h|,Pa},~a~,ua,za`i$10,000,000 or more~ `4~ `4~ `4~ `4~ `j~ `j~ `j~ `j~ ` j~ ` j~ ` 4~ ` 4` M````````````````aeTaxable returns, totalaHiq?aHFx $?aHn?aHc]K@afS㥛?af}?5^I?afPk@afȘ?a fo_@a fa4o@a fгY:0@a f[ A1#@a Lagagagagagagagag biNo adjusted gross incomeb4^I D@b48m8@b446dC@b4y):A@bjD5@bj9@bj/L C@bj.!.@b jM@b j=UA@ b A** b A**b Mb`b`b`b`b`b`b`b`ci$1 under $5,000c4^)7H@c4!uN@c4EJT@c4HT@c4MJD2@c4m45@c4<,fP@c4 grG@c 4k ?@c 46>W[A@ c A** c A**c Mc`c`c`c`c`c`c`c`di$5,000 under $10,000d4x $(~1@~ d4@d4[Ӽ7@d4':@d4W2$2@d4[L5@d4J +@@d4hoE@d jq -@@d jb٭A@~ d 4~ d 4d Md`d`d`d`d`d`d`d`ei$10,000 under $15,000e437!@e4+e&@e4( (@e4&S2@ejB>٬)@ejͪ50@ej\ Ac,6@ej%ucB@e j}?5^ ;@e jcZJB@~ e 4~ e 4e Me`e`e`e`e`e`e`e`fi$15,000 under $20,000f47d@f4 c:"@f4^#@f4OeC,@fjU'@fj/@fjAǘ{3@fjׁsV:@f j}гY:@f j~k B@~ f 4~ f 4f Mf`f`f`f`f`f`f`f`gi$20,000 under $25,000g4NbX9t@g4_v#@g46[#@g4/*@~ gjP@gjRI&"/@gj%u{2@gjBY<@g j&S?@g jF%uD@g 4nX@g 4nX@g Mg`g`g`g`g`g`g`g`hi$25,000 under $30,000h4h|?@h4x $()@h4+Η!@h4_LL'@h4oT'@~ h48@hjp_q0@hjrh5@h jcZZA@h jM@h 47dX@h 47dX@h Mh`h`h`h`h`h`h`h`ii$30,000 under $40,000i4 -`@i4K7@ijT(@i4Hn@ijV@ij|a2U!@ijF#@ijAc] .@i j|г3@i jMSt@@i 4nX@i 4nX@i Mi`i`i`i`i`i`i`i`ji$40,000 under $50,000j4R!u@j4aTR'i @jjͪՖ@jjKY8@jjt@jjD #@jjx&1#@jj9EGr/,@j jW/'1@j j9@j 4 +W@j 4x $(~T@j Mj`j`j`j`j`j`j`j`ki$50,000 under $75,000k446W[@ljQ|a@lj(~k@lj@ljT㥛@$@l jt$>+@l j)Ǻ6@l 4 c:I@l 4L F%G@l Ml`l`l`l`l`l`l`l`mi$100,000 under $200,000m4j+ @m4_Q@mjgs@mjMbX9@mj_L@mj`TR'@mj( y@mj q@m jx)#@m j cZB*@m 4^);@m 4>W[_>@m Mm`m`m`m`m`m`m`m`ni$200,000 under $500,000n4Size of adjustedwy Net incomewQwyNet losswQwy compensationwQ wyTotalwQw yTaxablew Qw yincome exclusionw Qw ;w;w;w;w;w;w;w;w;xs gross incomex@ Number ofx@Amountx@ Number ofx@Amountx@ Number ofx@Amountx@ Number ofx@Amountx @ Number ofx @Amountx @ Number ofx @Amountx ,x,x,x,x,x,x,x,x,y/y*returnsycy*returnsycy*returnsycy*returnsycy *returnsy cy *returnsy cy ,y,y,y,y,y,y,y,y,z0~ zz@X@~ zzX@~ zzX@~ zzY@~ zz@Y@~ zzY@~ zzY@~ zzZ@~ z z@Z@~ z zZ@~ z zZ@~ z z[@z 1z1z1z1z1z1z1z1z1{eAll returns, total{f?@{f?߾@{fd;O?{f^@{f'1Z?{fS!uq?{HF%u?{H1%?{ f48E?{ f^)?{ fV/@{ fX@{ g{g{g{g{g{g{g{g{g |iNo adjusted gross income|jyX5-@|j Ac}'@|j:#J{@|jLJ@|jo_+@|jгY0@|4 @|4?5@| j hC@| j47b<@| 4†W"@| 46['@| `|+|V|V|V|V|V|V|V|V|V|V|V}i$1 under $5,000}4JYf3@}4St$?9@}4MSt/@}4M3@}4@!@}4ZӼ%@}4h@}4U0*P@} 4ͪϭD@} 41w-!F@} 4S%(@} 4V-,@} `}+}V}V}V}V}V}V}V}V}V}V}V~i$5,000 under $10,000~j=U3@~jY>;@~4a+e'@~458EGR.@~4:M@~4TR'@~4 Q @~4z6@~ 4d]Kw9@~ 4 0:<@~ 4 7@~ 49@~ `~+~V~V~V~V~V~V~V~V~V~V~Vi$10,000 under $15,000jZd;o0@j_v7@jD'@j O%0@4z@41*@4w-!@4a+eY@ 4`vO3@ 4X9@ 4sF&8@ 4K4;@ `+VVVVVVVVVVV,la,wa,{a,wa,{a,{a,{a,|a,ya,ua,wa,}a,Qa,Qa,Za,!h,Ta,>a,=a,Na,Oa,Ka,Sa,Sa,Oa,Sa,Sa,Ta,Ua,Ma,Oa,Phi$15,000 under $20,000j7dz1@juq 07@jn'@jQ|a2-@~ 4x@4&†@4d`TR@42U0*@ 4l gS!@ 4ͪ5/@ 4 <@ 446<>@ `+VVVVVVVVVVVi$20,000 under $25,000j:pΈ1@jMJ6@j]K$@j:p,@4?@4@4 o_ @4z6>@ 4Y@ 4gs@ 4&A@ 41}E@ `+VVVVVVVVVVVi$25,000 under $30,000~ j@jw/}7@j_vO'@jBi.@4l@4[Ӽ]@4Y @4 o_@ 4H} @ 4镲 @ 4G@ 4y):zG@ `+VVVVVVVVVVVi$30,000 under $40,000j c*@jvOj2@j q( @j`"'@4' & @4<,@4+w@4Gr7@ 4+w@ 4e`TR@ 4hs7@ 4:H9@ `+VVVVVVVVVVVi$40,000 under $50,000jX,@jK75@j( p"@jё\C:*@4/'@4#@4k @48EGry @ 4k @ 4 r @ 4~8gD)=@ 4v:@ `+VVVVVVVVVVVi$50,000 under $75,000ja4O%@joa)@jA`@j)Ǻ"@4ݓZ @4 r@4u@49#J@ 4u@ 47@ 4V-}5@ 4~2@ `+VVVVVVVVVVVi$75,000 under $100,0004Kw.@4ڬ\m/@jl#@j#)@4JY@4 Q@4v/ @4HP @ 4v/ @ 4[ A @ 4d]K9@ 4|?5^j5@ `+VVVVVVVVVVVi$100,000 under $200,0004s,@4S!uA2@j?!@jS["@4d;O@4ׁs@4.1f@4ނ @ 4鷯g@ 4c]F @ 4J4Q-@~  4M@ `+VVVVVVVVVVVi$200,000 under $500,000 A** A**j58EG@j Ac] @4y):"@4gDio%@4+w@41w-! @ 4 -x@ 4=U @ 4†W2$@ 4St$$@ `+VVVVVVVVVVV!i$500,000 under $1,000,000 A** A**4`vO@4Ciq@4Af'@4{/L*@4?ܵ| @4QI @ 4?ܵ| @ 4QI @ j%u$@ j}гY#@ `+VVVVVVVVVVV#i$1,000,000 under $1,500,000je`TR*@j&Ss6@4MSt @4:pΈ#@~ 4@4:M3@4Gr7 @4- @ 4Gr7 @ 4- @ j=U&@ jAφ'@ `+VVVVVVVVVVV#i$1,500,000 under $2,000,000jׁsF.@jȘF@4 ^)k @41Z#@4S)@4 h"l.@4Fx $ @~ 4hv@ 4Fx $ @~  4hv@ jC)@ j~+@ `````````#i$2,000,000 under $5,000,000j3!@j#0@4[<@4Â@4lV}$@4ʡ'@4 F%u?~ 4h@ 4 F%u?~  4h@ j h"lx@ jгY@ `````````$i$5,000,000 under $10,000,000jz):@jK?4&† @4<,Ԛ?4<,:0@4 o_~3@4jq?4v/? 4jq? 4v/? 4sh|@ 4 _@ `````````i$10,000,000 or more~ j~ j~ 4~ 4~ 4~ 4~ 4~ 4~  4~  4~  4~  4 `````````eTaxable returns, totalf%^@fd;O@f cZB@fyX5; @H6@~ 46@ 47d*E@ 4.! G@~  4~  4 `````````i$1 under $5,0004K7Q@4jMR@4K7Q@4F%uX@ A** A**4K@@4ׁsC@ 4@߾L@ 4+eHP@~  4~  4 `````````i$5,000 under $10,0004K4E@4J$K@4 o_J@4ı.nQ@4镒$@~ 4H@4( '@4z6>(@ 4hoL@ 4A`M@ 4 - M@ 47[ L@ `````````i$10,000 under $15,0004v @@4Ac];E@~ 4@4S{C@4n@4*) @4Cl{@4Fx @ 4-阮;@ 4~:@@ 4L7A`A@ 4ŏ1wUD@ `````````i$15,000 under $20,000j ^){8@~ j@j$~,@j|?5^1@jo_G@~ j@4H}@4J +@ 4}гY9#@ jgDio/@ 4y):2?@ 4{A@ `````````i$20,000 under $25,000jB`" ;@jOnRC@jw-!(@j8EGr2@j 0@jl gs@4E@4):@ j?5^IL@ j?~@ 4/$]C@ 4 qF@ `````````i$25,000 under $30,000j58EG8@jsAA@j^)ː-@ja4@j@@j(@4Fx @4 @ jO@aS@ jx $(@ 4Y8ũP@ 4rhP@ `````````i$30,000 under $40,000jHP/@jF_3@jCiq "@jJY+@jPs@jV-@4ǘ@4ZӼ@ jǘ@ jDioI @ 4B>٬J;@~  4@ `````````i$40,000 under $50,000j&Se-@j1殥7@j:M#@j+@4Bi@4n@4ӼI @48gDi @ jӼI @ jH @ 4 - C@ 4ڬ\muA@ `````````i$50,000 under $75,000j9%@j Q *@jy):@jW2"@4K7 @4٬ @ jǺ@ jV @ 4&SR$@ 48EGr9$@ `````````!i$500,000 under $1,000,000 A** A**4@4:#J{ @4Zd'@4O@a*@4# @4?5^I @ j# @ j?5^I @ 49#*$@ 4Ac]#@ `````````i$1,000,000 or morejrh@j9# (@4mV}b@4  @4!@4x&1'@4uq ?4^)? juq ? j^)? j,eX@ j6[`@ `````````!kNontaxable returns, totall|a2@lݓ#@loT@lZӼ@l`"y@le`TR@x q @xM O@~  lB@ l9v@ x4@@ xp_Q@ ggggggggg,l@,@,@,o@ ,a,a,a,a,\a,a, a,Pa,za,ua,za,{a,{a,{a,{a,{a,{a,{a,ta,ya,}a,{a,}a,Ua,Ya,Za,!a,Ta%m Footnotes at end of table.mm    oTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedYY M]E(Coefficient of variation for number of returns and amount (percent))]] ZZ ^J Other incomeKK| J | J R _Statutory adjustments T T T `````````ByQQ{PNet operating lossSPGambling earningsS  PTotal : P IRA Payments : ;````````>Size of adjustedy Net incomeQyNet lossQ y { y Q  y  Q  y  Q ;````````s gross income@ Number of@Amount@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @Amount ,````````/*returnsc*returnsc*returnsc*returnsc *returns c *returns c ,````````0~ z@[@~ z[@~ z[@~ z\@~ z@\@~ z\@~ z\@~ z]@~  z@]@~  z]@~  z]@~  z^@ 1````````eAll returns, totalf_L?f @fN@!@f?ܵ@f&1@f&?H8m@HMbX @ fׁ? feX? f/$@ f\m~@ g```````` iNo adjusted gross incomejSt$_ @j.!5"@j%䃞M%@j\m"@j|?5^ @jv?4K7 2@4HP:@ j*:@ jǘ)@ 4m{4@~  4@ `+VVVVVVVVVVVi$1 under $5,0004~8gD)@4JY80@4;M _E@4ܵ|0K@4X2ı(@41@4T1@4J43@ 4H} @ 4Oe@ 4~j4@ 4xz,C|7@ `+VVVVVVVVVVVi$5,000 under $10,000jB@jV/!@4}bG@4HP@45;N.@4 -(7@4O@as*@40' 1@ 43ı.n#@ 4vOj!@ 4AϦ.@ 4 F%u0@ `+VVVVVVVVVVVi$10,000 under $15,000jS%@jJY#@jSF@j_vGE@4R!0@4@7;@4ˡE(@4 Oe.@ 4_L @ 4q -@ 4 h"lxz&@ 4_vO*@ `+VVVVVVVVVVVi$15,000 under $20,000jF_X@j/$'@jʡEA@j Ac̍J@4KY82@4|a2U0J<@4_):&@4!rhm-@ 4j+@ 4gj+6@ 4~:"@ 4C$@ `+VVVVVVVVVVVi$20,000 under $25,000j F%u@jH})@jE@jz,CK@4^y6@4jM;@4/݄&@4 Ou3@ 4Gx $@ 4Zd@ 4+َ @ 4 h"L#@ `+VVVVVVVVVVVi$25,000 under $30,000jD0@jB>٬,@jB@j cZBF@4Ș<@4AA@4cZ'@4FX.@ 4I +@ 4_L@ 4!rhM @ 4ʡE"@ `+VVVVVVVVVVVi$30,000 under $40,000j@jD%@jH}=@jm4@@4ΪV 4@4TR'7@4%$@4a2U0*i(@ 4 QI@ 4X9v> @ 4:H@ 4ׁs@ `+VVVVVVVVVVVi$40,000 under $50,000jr@jQ|a)@j8EGra@@jDB@4+>:@4ݓ:?@4ŏ1"@4镲 1+@ 4F%u@ 4ݓZ@ 4I&@ 4|a2U@ `+VVVVVVVVVVVi$50,000 under $75,000j -x@joTa!@jv2@j A5@4!uq5@4):7@4lV}@4QI="@ 4? 4K7 @ 40' 5@ 4ro@ `+VVVVVVVVVVVi$75,000 under $100,0004Biޱ@4/'k%@~ j)@j]m{9@4( ;@4:M}:@4 $(~ @4-&*@ 4/$@ 4*ԉ @ 48EGr9@~  4J@ `+VVVVVVVVVVVi$100,000 under $200,00046@4H.@jԚh,@jq -03@~ 4@4_0@43ı.n@4W[~%@ 4(? 4x $(@ 4s@ 4 h"l@ `+VVVVVVVVVVVi$200,000 under $500,000jM O @j !@j0' U#@j&&@4Bi0@4MSt(@4镲 @4m{(@ 4[٬@@4KY8e%@4`")@ j\C@~  j|w@ 45^I @ 4=yX@ `````````i$40,000 under $50,000jʡE@jAf'+@jm{:A@j@~ 4@4cZB>h#@4`"*@ j%䃞M@ j O@~  4@~  4f@ `````````i$50,000 under $75,000jΪV@j7[ !@j镲2@j(6@49v?7@4a2U0*8@4j+@4 rhq"@ jZӼ? jׁs@ 4a+eY@ 49@ `````````i$75,000 under $100,0004jM@4+ݓ%@jv7@jS:!;@jt$<@jo:@4H.! @4\m*@ jx $(~@ jv @ 4~:@ 4&S@ `````````i$100,000 under $200,0004"~@4*D@j]m{,@j-g3@4Q.@4O@a1@4S@4[Ӽ%@ jڊe? jI&@ 4jM@ 4sh|@ `````````i$200,000 under $500,000jr @j8d"@j6`#@j.n<&@j.!u0@jʡEs*@4K7@4ݵ|)@ jB? j0' 5@ 4o@ 4 Ac@ `````````!i$500,000 under $1,000,000j/n @j_L%@4fa!@4/$F'@4z6>(@4ho$@49#J @4!lV0@ jF_? jjMS@ 4Nё\@ 4[B>@ `````````i$1,000,000 or morej|a2U0?j{/L @4_vO@4(~kI@4o_G@4-C@4lV}@44@@ jK7? j8gDio? j@~  j0{@ `````````!kNontaxable returns, totallsA @l*D@l):"@lfa!@lD @l cZB>?x,Ԛ'@xw/}#@ l'? l?>@ xI@ xho@ g````````%m Footnotes at end of table.mm    oTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedYY M]E(Coefficient of variation for number of returns and amount (percent))]] ZZ ^(_ Statutory adjustments--continuedTTTTTTT T T T T `````````BP Student loan:PEducator expenses:PTuition and fees:P Deduction for: PMoving expense : P Payments to a : ;````````>Size of adjustedyinterest deductionQy deductionQy deductionQyself-employment taxQ y adjustment Q y Keogh plan Q ;````````s gross income@ Number of@Amount@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @Amount ,````````/*returnsc*returnsc*returnsc*returnsc *returns c *returns c ,````````0~ z@^@~ z^@~ z^@~ z_@~ z@_@~ z_@~ z_@~ z`@~  z `@~  z@`@~  z``@~  z`@ 1````````eAll returns, totalfu?f cZ@fW/'@fU0*P@f;Nё@fF%u@HX9v?Hn?~  fy@~  f@ fı.n@ f qh@ g```````` iNo adjusted gross incomejN@s0@j=U+4@j}?5^C@j7E@js1@jzV3@4ioT@4ʡEs@ j|a2U0z6@ jx $(~@jQkwb!@j}гY9,@j-q-@4jt#@4Q|ar(@4Y8 @4l gs@ 4n-@ 4^)g4@ 4a+E6@~  4@ `+VVVVVVVVVVV,la,{a,{a,wa,sa,ta,ma,ea,oa,qa,Ea,Ia,Fa,!a,La,Va,-a,Na,Sa,Sa,Sa,Sa,Sa,Sa,Oa,La,Ea,9a,Ga,@a,S@,@i$25,000 under $30,000jw#@jX9v @jʡE'@j<'@4R&@4K7),@4,eX@4(~k@ 4,eXW0@ 4"6@ 4) 05@ 4d]F;@ `+VVVVVVVVVVVi$30,000 under $40,000jI +@jH@j h"lx:@j5;N @4}bY@41N#@4MbX@4U@ 4㥛 p)@ 4:pΈ3@ 4MJ*@ 4J{/L-@ `+VVVVVVVVVVVi$40,000 under $50,000j.1@j#~j@j?@~ j@4'†W @4_vOV$@4H} @4 y@ 4t)@ 4ho1@ 4AfU,@ 4w/m1@ `+VVVVVVVVVVVi$50,000 under $75,000j/$ @~ j@~ j$~@jAfէ@4V-@4m{r@4d]K@4|a2U0 @ 47d#@ 4~jt1@ 4Zd;O@ 4n#@ `+VVVVVVVVVVVi$75,000 under $100,0004\m2@4;M O@jo@jz6>W@4V-@4鷯@4ܵ|@4^)P@  A**  A** 4.n@ 4kwC @ `+VVVVVVVVVVVi$100,000 under $200,0004/$@4lV}v#@ A** A**4=U_@4ҍ@42ı.n@4Gx $(@  A**  A** 4oŏ1@ 4.1@ `+VVVVVVVVVVVi$200,000 under $500,000~ 4~ 4 A** A**~ 4~ 44m?4 h"l@ 4ʡe)@ 4^)W0@ 4V-@ 4HP @ `+VVVVVVVVVVV!i$500,000 under $1,000,000~ 4~ 44a+e1@4N@a1@~ 4~ 44Zd;@43@ 4Zd;o1@ 4w/6@ j^)ː @ j>W[?@ `+VVVVVVVVVVV#i$1,000,000 under $1,500,000~ 4~ 44:pΨ;@47A`<@~ 4~ 44J{/L&@4,Ԛ @ 4[\3@ 4%䃞]6@ jy&1,@ jy&1,@ `+VVVVVVVVVVV#i$1,500,000 under $2,000,000~ 4~ 44?6@46@ 4 gW@ 4sFU@ 4QI@ 4"lxzO@ `````````i$1 under $5,000~ 4~ 447dX@47dX@~ 4~ 44Q4@4vq <@~  4~  4~  4~  4 `````````i$5,000 under $10,0004l5@4ǺH@@4ҿR@4lQ@4ݵ|5@4cZB>8;@4=Uk!@~ 4F@ 4^A@ 4%䃶F@ 4UX@ 4UX@ `````````i$10,000 under $15,0004b4$@4R!+@4x:@4ҍ<@4FX,@40@4镲 @4H}@ 4Pk;@ 4C@@ 41eD@ 4/L K@ `````````i$15,000 under $20,000j`" @ju1(@jq -@4@jQ5@j"~,@j*DH1@4"u\@4Dli@ 4M O5@ j7d?@ 4?ܵ4A@ 4Q|aB@ `````````i$20,000 under $25,000jw#y@jh|?U$@j58EG0@jQ|a1@j${)@jJ +0@4J{/L@4) 0@ jD0@ jm4@7@ 4 =@ 4L7A` B@ `````````i$25,000 under $30,000j}?5^@j("@j6[*@jݵ|Г+@jC+@jx $(~\1@4-@4_@ jۊet3@ jc]F:@ 4L7A`E:@ 4?A@ `````````i$30,000 under $40,000jܵ|@jDio@jW[ @jU0*!@jUX!@j^%@4/$ @48m4@ jׁs*@ jg5@ 4+-@ 42%0@ `````````i$40,000 under $50,000jTd@jˡE}@j_LU@j&S: @4a2U0* !@4%@446< @4Af'@ j|a2U0*@ jH}1@ 4R!U.@ 4Aǘ2@ `````````i$50,000 under $75,000jZӼ @j( @~ jL~@j>W[@4ŏ1w-@4&䃞@4*:H@4yX5; @ j< $@ j]C{1@ 4`TR' @ 4#@ `````````i$75,000 under $100,0004w#9@4vZ@jJ{/L@j,C@jd]K@jMSt@48d@4%^@  A**  A** 4J +@ 4b4X @ `````````i$100,000 under $200,0004C6@4_l#@ A** A**47d@4K=@4m{r@4H.@  A**  A** 4?5@ 4~8gD@ `````````i$200,000 under $500,000~ 4~ 4 A** A**~ 4~ 44ZB>?4ho@ j'i)@~  j@ 41w-!@ 4v @ `````````!i$500,000 under $1,000,000~ 4~ 44a+e1@4N@a1@~ 4~ 44M@4&S@ jZd;o1@ jw/6@ 46;Nё @ 4n@@ `````````i$1,000,000 or more~ 4~ 44&1\*@447"+@~ 4~ 446?4sA? j<'@ jb},@ j*:H@ jsK@ `````````!kNontaxable returns, totallx&@l<,@lݓ"@l+#@lT@la4o@xh|?5?xZڊ? lU0*%@ lڊe+@~  xp@ x@߾dB@ g````````%m Footnotes at end of table.mm    oTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedYY ,l@,o@ ,a,-,7-,L2,\h,a, a ,Pa ,va ,ia ,ra ,sa,sa,sa,{a,oa,sa,ka,ta,}a,ea,ca,a,Ya,Yh,Ja,!a,Pa,>a,-aM]E(Coefficient of variation for number of returns and amount (percent))]] ZZ ^(_ Statutory adjustments--continuedTTTTTTT T T T T `````````BPPenalty on early:PAlimony:PSelf-employed health:PMedical savings :  POther : PForeign housing : ,,,,,,,,,>Size of adjustedywithdrawal of savingsQ ypaidQyinsurance deductionQyaccount deductionQ y adjustments Q y adjustment Q ,,,,,,,,,s gross income@ Number of@Amount@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @Amount 111111111/*returnsc*returnsc*returnsc*returnsc *returns c *returns c Lgggggggg0~ z`@~ z`@~ z`@~ za@~ z a@~ z@a@~ z`a@~ za@~  za@~  za@~  za@~  zb@ M````````eAll returns, totalfZd;@fz,C -@f/n@fjt@f&S?f"~j?H~:p%@Hp_%@ f cZB>!@ f q(.@ f Ac%H@ f;pΈ>@@ M```````` iNo adjusted gross income j~8gD 5@ jO@as=@ j j2@ j镲 1@ j rh@ j -!@ 4гYR@ 4~:W@  j yK@  jX5;BW@~  4~  4  M + V V V V V V V V V V V i$1 under $5,000 4H.!7@ 4e`TRgD@ 4[B>PQ@ 4TQ@ 4Pk7!@~ 4@ 42%X@ 42%X@  4x&G@  46[M@~  4~  4  M + V V V V V V V V V V V i$5,000 under $10,000 j{Pk0@ j2w-!|B@ 4e)A@ 4C@@ 4On @ 4ı.n#@ 4ڊeQ@ 4ׁsFW@  44@G@  4j+N@~  4~  4  M + V V V V V V V V V V V i$10,000 under $15,000 j@aӋ,@ j?.M@ j+ PA@ jDE@ 4( @ 47!@ 49#J{H@ 4K=Q@  4w/mA@  4 L@~  4~  4  M + V V V V V V V V V V V i$15,000 under $20,000 jB>٬/@ jkw7@ j^I 5@ j47R7@ 4F_@ 4eA @ 4UX@ 4UX@  4^)I@  4ǘQ@~  4~  4  M + V V V V V V V V V V Vi$20,000 under $25,000j;pΈ.@jF%u?@j6;NA:@jb= =@4TR'@4lxz, @49EGrS@4Ǻ R@ 4JG@ 41%(R@~  4~  4 M+VVVVVVVVVVVi$25,000 under $30,000jT2@j=@jo<@jo/B@4J{/L&@4rh @4hoF@4vgM@ 4pΈXE@ 4sfQ@ 4BiT@ 4_L L@ M+VVVVVVVVVVVi$30,000 under $40,000jS+@jTt$?@j/$0@jͪ1@4=yX@4K@4V-=I@4{/LI@~  4@ 4ʡEE@~  4~  4 M+VVVVVVVVVVVi$40,000 under $50,000j6>W[-@jq@@jڬ\m2@jG8@4Fx d@4s @4+ E@4ZdH@ 4ho?@ 4<,ԚF@~  4~  4 M+VVVVVVVVVVVi$50,000 under $75,000j1$@jL7A`U2@j?'@joT-@4]Ck@4镲L@ A** A** 4[B>,4@ 4d`<@~  4~  4 M+VVVVVVVVVVVi$75,000 under $100,0004ec/@4ڊA@jjMS*@jRI&0@4W/'O@4<,@4Qګ?@47d:A@ 47d7@ 4BI@@~  4~  4 M+VVVVVVVVVVVi$100,000 under $200,0004K=u)@4;NёF@jA`"#@j?u$@4x&1 @4M O/ @4T2@4ho5@ 4)Ǻ4@ 437pA@ 4' W@ 4469@4(@4)!@4ŏ1w-@4c]K @43;@4OjM;@ 4D9@ 4 D@ 4 y!C@ 46F@ M+VVVVVVVVVVV#i$1,500,000 under $2,000,000j鷯3@j,CA@4yX5-B@4eAC@ 4ŏ1w-9@ 4[잜M@ 46[K@ 4c=yQ@ M````````#i$2,000,000 under $5,000,000j2U0*S%@juVQ@4#G@4( ~@4 r?4~:p?432@4m{3@ 4;M O,@ 4D<@ 4U0A@ 4|?5^A@ M````````$i$5,000,000 under $10,000,000j!@j/nE"@42w-!@4HPs@4 Q?4x&1? A** A** 4%C.@ 4u?~  4~  4 Lggggggggi$10,000,000 or more~ j~ j~ 4~ 4~ 4~ 4 A** A**~  4~  4~  4~  4 M````````eTaxable returns, totalfPk@~ f5@f48E@f=yXu@Hc=yX?HAf?HLJ&@H ^)K&@ H镲,#@ HFԘ*@ fg[H@ fޓZk@@ M```````` iNo adjusted gross income41ZI@4ݓS@4(~keV@4d`TU@4iouH@4ʡN@~ 4~ 4~  4~  4~  4~  4 M````````i$1 under $5,0004QL@4gj+JW@~ 4~ 44EJT@4ӼQV@~ 4~ 4~  4~  4~  4~  4 M````````i$5,000 under $10,0004 @@446<O@4sQ@4LJQ@4N@38@4[잼9@~ 4~ 4 4TX@ 4TX@~  4~  4 M```````` ,la!,Ka",Ca#,Ka$,Oa%,Ga&,Ka',Ca(,Ha),Ua*,Eh+,?a,,Pa-,O@.,@/,@0,\ 1,\2,:\3,:\4,\5,\6,\7,\8,\9,\:,\;,\<,\=,\>,\?,\ i$10,000 under $15,000 4465@ 4lxz,E@ 4 -J@ 4OnM@ 4o)@ 4)/@ 4UX@ 4UX@  4V}b?I@  4AfcS@~  4~  4  M ` ` ` ` ` ` ` `!i$15,000 under $20,000!jZd;O 2@!j|a2U :@!jQkw2:@!j†W;@!jW/'"@!jT&@!4UX@!4UX@~ ! 4~ ! 4~ ! 4~ ! 4! M!`!`!`!`!`!`!`!`"i$20,000 under $25,000"jBiq3@"jJYC@"j q`@@"j8EGrB@"jCl'#@"jH.!(@"4_QV@"4t$JT@" 4HP#N@" 47d&U@~ " 4~ " 4" M"`"`"`"`"`"`"`"`#i$25,000 under $30,000#j_V5@#jA@#jF%u<@#jݓMB@#ja+eY"@#j_vOV%@#4Bf2I@~ #46@# 4ΪV$G@# 4 g>U@# 4JT@# 4sA/L@# M#`#`#`#`#`#`#`#`$i$30,000 under $40,000~ $j@$jEJA@$jQ|0@$j2@$j cZB@$j^@$4c]KHK@$49m4L@$ jK:@$ jjMfG@~ $ 4~ $ 4$ M$`$`$`$`$`$`$`$`%i$40,000 under $50,000%jsF.@%j|г@@%j鷯2@%j8mT8@%4S:A@%4W/'@%4%uG@%4Nё\3I@% jё\CZ@@% j\mF@~ % 4~ % 4% M%`%`%`%`%`%`%`%`&i$50,000 under $75,000&jǺ&%@&j#J{/2@&jY8ō'@&j!rh.@&41*@&4z6@ &A** &A**& jQI4@& j=U]=@~ & 4~ & 4& M&`&`&`&`&`&`&`&`'i$75,000 under $100,000'4qh`0@'4Cl/B@'jMb*@'jh?0@~ 'jʀ@'j[ Ac@'4aT@@'45;NA@' j$8@' jlV}fA@~ ' 4~ ' 4' M'`'`'`'`'`'`'`'`(i$100,000 under $200,000(4]C)@(4X9F@(j~jt3#@(j+ $@(4~: @(4? @(4T2@(4ho5@( j h"lx 4@( j rhqA@( 4H}8X@( 4H}8X@( M(`(`(`(`(`(`(`(`)i$200,000 under $500,000)jQI,@)jm4@@)jBi @)jr!@)j?@)jo_Ι@ )A** )A** ) A** ) A**) 4YE@) 4ڊI@) M)`)`)`)`)`)`)`)`!*i$500,000 under $1,000,000*j`TR'.@*j qP@*4e@*4 gj @*4jqd@*4jMS@ *A** *A** * A** * A** * A** * A*** g*g*g*g*g*g*g*g*g+i$1,000,000 or more+j=U$@+jfaD@+4\Cm @+4z6>@+47[ A?+4H.!@+4%3@+4g32@+ jCl-@+ j o_8@+ jX9v>6@+ jǺ8@+ `+`+`+`+`+`+`+`+`!,kNontaxable returns, total,l.1!@,l_LuB@,lK,@,l*ԉ*@,lGr @,lH.@,xǺx@@,x$D@, lEGr3@, lW2yI@~ , x~ , x, `,`,`,`,`,`,`,`,`%-m Footnotes at end of table.-m-m------- - - - .oTable 1.4CV--2002, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued. \.\.\.\.\.\.\.\.\M/]E(Coefficient of variation for number of returns and amount (percent))/ \/\/\/\/\/\/\/\/\0Z000000000 0 0 0 Z1} 1~Basic standard deduction1%1~Additional standard deduction1!1~Total itemized deductions11~ Exemptions11 ~Taxable income1 1 ~Alternative minimum tax1 !1 ~Income tax before credits1%2Size of adjusted gross income2 Number of2Amount2 Number of2Amount2 Number of2Amount2 Number of2Amount2  Number of2 Amount2  Number of2 Amount2  Number of2Amount33returns33returns33returns33returns33 returns3 3 returns3 3 returns34~ 4 b@~ 4@b@~ 4`b@~ 4b@~ 4b@~ 4b@~ 4b@~ 4c@~ 4 c@~ 4 @c@~ 4 `c@~ 4 c@~ 4 c@~ 4c@5All returns, total5"V/?5uV?51%?5Ӽ?5_L?5Mb?58d`?5ZӼ?5 <,Ԛ?5 K46?5 UN@?5 Zd;?5 S?5Fx $? 6No adjusted gross income~ 6#~ 6$~ 6%~ 6%~ 6%~ 6%6%aTR'@6% Q@~ 6 %~ 6 %6 %bX93@6 %D2@@6 ڊe3@6Bi1@@7$1 under $5,0007#?7$a+e?7%0L F@7%vo@7%ŏ17@7%jM@7%/$?7%??7 F_@7  @7 %DlV@7 %v*6@~ 7 4y@7o@8$5,000 under $10,0008#ı.n?8$2ı.n?8%  @8%%u @8%Q|a@8%V/@8%H}8?8%-C6?8 ec]?~ 8 m@8 %8gDioI@~ 8 %@8 +?8:p@9$10,000 under $15,0009#U?9$&S:?9%ӼI@9%B>٬@~ 9%w@9%( y@9%u?9%V-?9 L7A`?9 a+e?9 %(aQ@9 %9#J{7Q@9 .1?9%䃞?:$15,000 under $20,000:#y):?~ :$ `@:%Pkw @:%z,Ck @:%K7 @:%h|? @:%1%?:%S?: y):?: гY?: %oX@: %AfyX@: 6;Nё?:oʡ?;$20,000 under $25,000;#Oe?;$jt?;%2%@;%@;%S@;%*:H @;% rh?~ ;%hb@; ?; Ac]K?; % Q)L@; %tFL@; HPs?;UN@?<$25,000 under $30,000<#u?<$Fx $?<%!uq@<%58EG@<%jt@<%猨@<%sA?<%U0*?< ;M O?< X2ı.?< %0*МP@< %!lVG@< ;M O?<xz,C?=$30,000 under $40,000=#-!lV?=$Ӽ?=%ё\Cz@=%ZӼ@=%pΈ?=%=,Ԛ@=%jq?=%1%?= '†W?= ZӼ?= %Dio8@= %HPA@= Dio?=Pn?>$40,000 under $50,000>#o_?>$ $(~?>%cZB>(@>%uQ@>%>٬\?>%u?>%d]K?>%Ǻ?> JY8?> kw#?> %<,t1@> %Oe33@> K7?>T㥛 ??$50,000 under $75,000?#Ǻ??$+ h? ?%** ?%**?%Zڊ??%%u??%Ǻ??%x&1?~ ? PS@? 6٬?A%6?A%x&1?A%DJ?A '?A x#?A %N@@A %ǘ@A <,Ԛ?AR'?B$200,000 under $500,000B#oT@B$b4x@ B%** B%**B%o_?B%m4?B%[ A?B%* @B  -?B |гY? B %** B %**B "u?B +?!C$500,000 under $1,000,000C#qh@C$@ C%** C%**C%Gx $(?C%?C%鷯?~ C&C Ǻ?C %:M ? C %** C %**C X?CMb?#D$1,000,000 under $1,500,000D#St$W@D$S㥛@~ D%a@D%Pk7&@D%ǘ?D%(~k @D%( 0?~ D&D $C?D %"uq ?D %s @D %9#@D MbX9?D{Pk?#E$1,500,000 under $2,000,000E#`vOj@~ E$,@E%:#J{%@E%:M%@E%Fx?E%\ Ac?~ E%`b@~ E&E tF_?E %ڬ\m?E %x $(~L@E %>W[@E z6>W?E_vO?#F$2,000,000 under $5,000,000F#'i @F$t @F%C@F%o_@F%n?F%ݓZ?F%' ?~ F&F ZӼ?F %H}8g?F %C6@F %ioE@F /' ?F鷯?$G$5,000,000 under $10,000,000G# @~ G$x@G%F%u"@G%.1"@G%`vOj?G%( ?G%3?~ G&G sF?G %ho?G %:H?G %eX?G qh?GSt$?H$10,000,000 or more~ H#~ H$~ H%~ H%~ H%~ H%~ H%~ H&~ H ~ H %~ H %~ H %~ H ~ HITaxable returns, totalIFx $?IS?I' +?I'D?~ I'D@I'vq -?I':M?I'H.?I + h?I ڊe?I 'H?I 'Nё\C?I 7d?IPn? JNo adjusted gross income~ J(~ J$~ J%~ J%~ J%~ J%J%ec]5@J% 5@~ J %~ J %J %*D3@J %?4@@J %|Pk3@J%HPs7@@K$1 under $5,000K#V-]@K$+7@K%ё\CR@K%Zd+R@K%C@K%vOjA@K%VV@K%VV@K %H@K % -8@K %DlV@K %v*6@K  yG@Kڊ%@L$5,000 under $10,000L# $(~9@L$N@a@LH @L%bٝ @L% h"lx0@L%Q,3@L%48EG @L%c]KH @L <,@L ǘ@L %a2U0*O@L %MJ4H@L @@Lk+@M$10,000 under $15,000M#z6?M$ec]?M<,@MȘ@M@M%[@M%u?M%QI?M 6[?M ( ?M %(aQ@M %9#J{7Q@M 6[?MX?N$15,000 under $20,000N#-C6?~ N$d@NeX7 @N46< @Nsr@N%@NEJY?N%z6>W?N oŏ?N :M ?N %oX@N %AfyX@N ٬?O$20,000 under $25,000~ O#hf@O$b48?OpΈ`@~ Oz@O"~j@O9m4@O+?~ Oe@O ?O q?O a+P@O gsUM@O ۊe?Oh|?5?P$25,000 under $30,000P#镲 q?P$/$?P`TR' @P&S@PI.! @P8gDio @Pw/?P$?P ǘ?P >yX5?P %0*МP@P %!lVG@P ǘ?P9#J{?Q$30,000 under $40,000Q#S?Q$Dio?QaTR'@Q$@Qݓ@Q%M O@Q&†W?QtV?Q 䃞ͪ?Q k ?Q Bf9@Q _v/B@Q sA?Q y)?R$40,000 under $50,000R#ea?R$鷯?RB-@RK=U@RZd;?R%{/L ?RK7A`?RN@a?~ R [@R ):?R g1@R /n3@R oT?R8gDio?S$50,000 under $75,000S#I.!?S$8gDio? S%** S%**S%D9?S%s?S 0*?Sfj+?S  c?S cZB?S tn@S sh|.@S !rh?S\C?T$75,000 under $100,000T#aTR' @T$ Ac] @TTd@~ T@TK7A`?T>W[?T鷯?TZd;O?T T?T C?T S#@T EJ@T -?TW2ı?U$100,000 under $200,000U#]m;@U$y)z@UCiq@U0*Є@Uı.n?U%NbX9?U-C6?UHP?U \C?U H.?U /$@U ZB>@U g?U1%?V$200,000 under $500,000V#-阮@V$ˡE}@ V%** V%**V%7d?V%+e?V؁sF?VǺ @V 3?~ V X@ V %** V %**V %䃞?VгY?!W$500,000 under $1,000,000W#N@a@W$?ܵ@ W%** W%**W%v/?W%%u?W* ?~ W&W  ?W %W/'? W %** W %**W ?Wu?X$1,000,000 or moreXZӼ@Xd`@~ X%X%B`"@X%ͪV?~ X%I@X6>W[?~ X&X Zd;?X %^)?X 0' @X ?W[@~ X P@Xjt?!YNontaxable returns, totalYpΈ?Y$~?YH}@Yy)@Y|?5^?Y_LJ?YN@a?Y|гY?Y ׁs?Y H}8?Y TR';@Y ~jt@@Y [t?Y?RZmJ** Data deleted to avoid disclosure of information for specific taxpayers.ZZZZZZZZZ Z Z Z Zk[UcSource: IRS, Statistics of Income, Individual Complete Report 2002, Publication 1304, Febuary 2005.[ \[\[\[\[\[\[\[\[\[[[[[[ [!["[#[$[%[&['[([)[*[+[,[-[.[/[0\m\ \\\\\\\\\\\\\\\\\\\\\\\ \!\"\#\$\%\&\'\(\)\*\+\,\-\.\/\0]\]\]\]\]\]\]\]\] \] \] \] \] \]\]\]\]\]\]\]\]\]]]]]] ]!]"]#]$]%]&]'](])]*]+],]-].]/]0^\^\^\^\^\^\^\^\^\^ \^ \^ \^ \^ \^\^\^\^\^\^\^\^\^^^^^^ ^!^"^#^$^%^&^'^(^)^*^+^,^-^.^/^0_\_\_\_\_\_\_\_\_\_ \_ \_ \_ \_ \_\_\_\_\_\_\_\_\______ _!_"_#_$_%_&_'_(_)_*_+_,_-_._/_0`1,(@a1,@b1,@`\`\`\`\`\`\`\`\`\` \` \` \` \` \`\`\`\`\`\`\`\`\`````` `!`"`#`$`%`&`'`(`)`*`+`,`-`.`/`0a\a\a\a\a\a\a\a\a\a \a \a \a \a \a\a\a\a\a\a\a\a\aaaaaa a!a"a#a$a%a&a'a(a)a*a+a,a-a.a/a0b\b\b\b\b\b\b\b\b\b \b \b \b \b \b\b\b\b\b\b\b\b\bbbbbb b!b"b#b$b%b&b'b(b)b*b+b,b-b.b/b0= X/t> ????m4%w$V$Vĺ`= %ػ*0 %ػ %ػ*0*0ػT) %%(0ػX5%(0%<<`(Habb`dhde<qq     "