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" "@*.%"#,##0" ";\-#,##0" ";;@" "\(0\) ;\(0\);(%#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " #,##0\'\ \ \' #,##0" " #,##0" " #,##0" " #,##0" " #,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" " #,##0" "#,##0" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" " #,##0" ";;;@" "$!#,##0" ";;;@" "&##,##0" ";;;@" ""#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" ""#,##0" ";;\-#,##0" ";@" "#,##0" ";;@" "#,##0" ";;@" "#,##0" ";;@" "#,##0" ";;@" " " "@(%#,##0" ";;\-#,##0" ";@" "+(#,##0" ";;\-#,##0" ";@" "#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";0" ";@" "0-*#\,##0" ";\-#,##0" ";;@" "1."*"#,##0" ";\-#,##0" ";;@" ".+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)#,##0" ";\-#,##0" ";;@" "!#,##0" ";\-#,##0" ";0" ";@" "%"#,##0" ";;\-#,##0" ";@" ",)#,##0" ";0" ";\-#,##0" ";@" "$!#,##0" ";\-#,##0" ";@" "=:0.00" ";\-0.00" ";\-\-" ";@" " #,##0.0000"**"\ \ 0.0000"**";80.0" ";\-0.0" ";\-\-" ";@" "740" ";\-0" ";\-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##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  C  C  C  C  C "C "C "8C "<C !8C #C "8C "8C "8C "C #<C &<C &<C &<C &C #<C &8C !C &8C &C "8C #8C !8C &8C &8C "C "8C &8C ##<C "8C !8C ,#<C &0C &8C &8C &8C &8C !8C &8C #|C #C #C #C S#<C S #<C S#<C S#<C S#|C S#|C S #<C S#<C S#C S#<C S#C  8C "8C &8C [ C  C  C  C  C  8C &8C  8C  C S <C  8C  C  C S <C  <C S <C  8C  C &<C &<C &<C "C "8C  8C "<C S#<C "<C &8C &8C "<C "<C S#<C S#<C S C S <C S <C S C  8C  <C  C  C [ <C  8C "8C &8C &8C "C "8C "8C "8C  8C "C &<C "<C  C S <C S <C  8C  C S <C  8C S#<C  <C S <C !8BU} P}  } P}  K} $ K a ,l@ ,@ ,Q@  , ,~ ,~ , , , , , , , , , , , , , , , , , , , , , , , , , ,OTable 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross IncomeMRE(Coefficient of variation for number of returns and amount (percent))xyNumberyAdjustedzSalaries and wages{zTaxable interest{zTax-exempt interest{ zOrdinary dividends { zQualified dividends {%|Size of adjusted gross income }of} gross income} Number of}Amount} Number of}Amount} Number of}Amount } Number of }Amount } Number of }Amount}returns} less deficit}returns}returns}returns }returns  }returns ~ ~ ~ ~ ~ ~ ~ ~  ~  "~  $~  &~  (All returns, total2U0*?mҽ?"u?<,??5^I ?}8gD?/L F?DJ? ݵ|г? 4@? Q|a2? ?W[? No adjusted gross incomeK?Q|a?uV @٬2@ jMS @ 鷯g@ OjMs@ W?Oec?:M ? ^)? 7A`P@ 2%? @߾@$$5,000,000 under $10,000,000q -?%u?2w-!?{Pk?W[?d]K?H? c? ڊe? Mb? uq ? S?$10,000,000 or more~ ~ ~ ~ ~ ~ ~ ~ ~  ~  ~  ~  Taxable returns, totalfc]F?M?y&1?sA?!rh?H.!?Cl?K7? :H? _LJ? k g? H.? No adjusted gross incomex&11@_QZ@w#6@Gx $(*@ڊe1@QI @&S3@y):&@ _vO>1@ 46@ &11@ +e"@$1 under $5,000H@|a2U@U0*P@+N@ g*@NbX9t$@~ @_vOC@ cZB~@ v"@ :M @ }?5^%@$5,000 under $10,000K=U@S@S@C6@MbX@Af$@_2@^I E@ r@ J4(@ ΪV,@~  @$10,000 under $15,000QI?0' ?:M?Qkw? @/n@㥛 )@~ ȡ@ @~  @ t@ fj &@ ,l! ," ,# ,$ ,% ,& ,' ,( ,) ,* ,+ ,, ,@- ,@. ,@/ ,Q@ 0 ,1 ,2 ,3 ,4 ,5 ,X6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@ $15,000 under $20,000 1*?  g? H}8g? z,C? K=@ 6>W[1@ 镒%@ W/'/9@ Ac]@ J4@ Tt$@ fj #@!$20,000 under $25,000! Ac]?!2ı.n?!d]Fx?!<,Ԛ?!Bi^@!UN@@!6!@$$40,000 under $50,000$ŏ1w-!?$vq -?$%C?$0' ?$ʡE?$0*@$fj@$?ܵ+@$ EGri@$ <,Ԛ@$ 1*@$ 鷯@%$50,000 under $75,000%Ԛ?%a+e?%-?%,C?~ %[@%T@%t$>@%Y8ŭ!@% &S?% vZ@% Cl?% d]K@&$75,000 under $100,000& qh?&<,Ԛ?&X5;N?~ &`[@&S?&Έ @&K7@&ё\C:"@& Ӽ?& H.@& kw@& Bi@'$100,000 under $200,000'0*?'Dio?'V-?'kw#?'=yX5?'r/@'2% @' @' 鷯?' F%u@' 6?*'1Z?*x&1?* cZB>?~ * 0P@* V-?* x#?* b48?!+Nontaxable returns, total+6[ ?+ $(~?+Ǻ?+z6>?+Έ ?+!u`@+L7A`@+l1@+ =yX?~ + Tq@+ ;M O?+ 8m @%,^ Footnotes at end of table.,,,,,,,,, , , , -_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM.RE(Coefficient of variation for number of returns and amount (percent))0:0 State income0!0 Alimony0!0`Business or profession0"0"0"0 Capital gain0 a0 Capital gain0 !1.Size of adjusted1b tax refunds1#1breceived1#1b Net income1#1bNet loss1#1 b distributions1 ##1 bdistributions (post 5/5/03)1 #2c gross income2) Number of2)Amount2) Number of2)Amount2) Number of2)Amount2) Number of2)Amount2 ) Number of2 )Amount2 ) Number of2 )Amount33dreturns3e3dreturns3e3dreturns3e3dreturns3e3 dreturns3 e3 dreturns3 e4~ 4f*@~ 4f,@~ 4f.@~ 4f0@~ 4f1@~ 4f2@~ 4f3@~ 4f4@~ 4 f5@~ 4 f6@~ 4 f7@~ 4 f8@5VAll returns, total5C=U?5CvOjM?5Cw-!@5CPkw@5C^)?5C`"?5CNё\C?5CW[?5 C6@5 C37/@5 Cz6@5 CNё\s8@ 6ZNo adjusted gross income6Bw-!l@6Bea@6BZӄD@6BYF@6BPn@6Bd]K@6B:M@6B|a2U @6 Boʙ@@6 BEB@6 BxD@6 BHPlG@7Z$1 under $5,0007B34%@7B rh-@7B@9@7BB@7B%䃞M@7BH}8@~ 7B@7BHP+@7 BZd;+@7 Bm4=@7 B"~0@7 B yW:@8Z$5,000 under $10,0008B48E @8B3%@8BTR'3@8Bk '5@8BPs@8BB@8B?߾@8BsA&@8 B3b0@8 BMStd=@~ 8 B,@8 Bd]FXC@9Z$10,000 under $15,0009B&S@9Bq"@9BV,@9Bs0@9BCiq @9Bfj @9B5^I @9BK7"@9 B6#@; BeA2@; BU0*dP@~ ; B@; BZ$40,000 under $50,000>By):@>Bjt @>BS!u,@>BZڊ2@>B^) @>BC@>B~jt@>B8d@> BW2+@> Bz6:@> B%C0@> Bo_Ω9@?Z$50,000 under $75,000?Bhs??B@?B>٬)@?B|?5>/@?B†W2@?B\m2@?B$(~k@?B/$@? BtF#@? Bz6>WJ@? B.n<(@? B h"N@@ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,@H ,@I ,XJ ,@K ,@L ,@M ,@N ,@O ,@P ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,XZ ,@[ ,@\ ,@] ,e@ ^ ,@_ ,@Z$75,000 under $100,000@BN@a?@BJ{/L&@@B**17.35@B**16.36@BMSt@~ @B\{@@B?@@Blxz,@@ B**6.48@ B**18.81@ BE*@@ BxvD@AZ$100,000 under $200,000ABc]F?AB?5@ AB** AB**ABSt$@AB]m{@AB@ak@AB;M @ A B** A B**A B**9.12A B**20.86BZ$200,000 under $500,000BB o_?BB Oe @ BB** BB**BBr鷯@BB٬\m@BB4@@BB@ B B** B B** B B** B B**!CZ$500,000 under $1,000,000CBiq?CB~k @ CB** CB**CB:M @CB @CB):@CBŏ1w-@ C B** C B**~ C B)@C BH@#DZ$1,000,000 under $1,500,000DB,eX@DBǺ @ DB** DB**DB[잼 @DBlxz,@DBF_@DB(~kI@ D B** D B**D B:M3@D BYC@#EZ$1,500,000 under $2,000,000EB(?~ EBt@ EB** EB**EB@ @EB<,Ԛ@EBio@EB"@ E B** E B**E B^ ;@E B[ AH@#FZ$2,000,000 under $5,000,000FB{/L ?FBׁ@ FB** FB**FBS?FB<, @FBݓ@FBjM @ F B** F B**F Bc=y8.@F B!lVM<@$GZ$5,000,000 under $10,000,000GBS:?GBj+? GB** GB**GBCiq?GBPsג@GB[Ӽ?GBp_Q? G B** G B**G BsA@G BV--3@HZ$10,000,000 or more~ HB~ HB HB** HB**~ HB~ HB~ HB~ HB H B** H B**~ H B~ H BIVTaxable returns, totalICZӼ?ICb=y?ID1Z$@IDrh<@ICHPs?ICHPs?ICj+?ICǘ@I C鷯@I CDio2@I C+ݓG@I C]m:@ JZNo adjusted gross incomeJB&䃞ͪA@JB+ex$@~ JE~ JEJB~:B@JBB <@JBGx $=@JBHP.@J B=,ԚV@J B=,ԚV@J B=,ԚV@J B=,ԚV@KZ$1 under $5,000KB@R@KBl g[U@~ KE~ KEKB<@KB9#J{@@~ KB:@KB<,ԚJ@K B_6@K B\ AcO@K B/$E:@K B8d@@LZ$5,000 under $10,000LB/$8@LBsh|GA@LB}8gB@LBjME@LBQڻ @LBpΈޠ$@~ LB\@LB4@8@L BT㥛0=@L B+eP@L B OED@L BjtO@MZ$10,000 under $15,000MBm&@MBAf4@MB5@MBU0*7@MB&†g@MB[Ӽ@MB:#J{)@MBDd2@~ M Bf@M BK7QD@M Bec}:@M BJ +A@NZ$15,000 under $20,000NBEGr)@NBOjM%@NB"u\6@NBгY:@NBxz,C@NBΪV@NB`"y$@NBW[-@N B!rh3@N BNё\K@N B +7@N BEQ@OZ$20,000 under $25,000OBOjM@OBׁsF @OB_L3@OBX5;n7@OBŏ1w-a@OBǺ@OB`vOJ"@OBޢ*@O B~jt5@O BI.! Q@O BȘo<@O BV-D@PZ$25,000 under $30,000PBUN@PB o_@PB qk4@~ PB@PBw/@PBR@PBU0*0!@PBUN (@P B6;N!6@P B?A@P BjM3:@P BF%uH@QZ$30,000 under $40,000QBClg@QB&䃞*@QBxz,C)@QB=,Ԛ].@QB+ݓ @QBMb@QBׁsF@QBm4 @Q BW[-@Q BV-r9@Q B/L 1@Q BQ|q@@RZ$40,000 under $50,000RB @RBгYZ @RBꕲ q-@RBfav3@RB镲 q @RBLJ@~ RB@RByX5#@Yg_):'@YgC6?Ygk g?Yg5;N@YgX9v>@Y g鷯"@Y gz6^,@Y g&S(@Y g;O>2@%Z^ Footnotes at end of table.Z4Z$Z$Z$Z$Z$Z*Z*Z *Z *Z $Z $[_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued[ K[ KM\RE(Coefficient of variation for number of returns and amount (percent))\ K\ K] K] K^SA^,9Sales of capital assets reported on Form 1040, Schedule D^-^-^-^-^-^-^-^ -^ -^ -^ -_&_7Taxable _6_7Taxable_6*_7"Net capital gain before exclusion/_6_7 Short-term_6_ 7 Short-term_ 6_ 7 Short-term_ 6` ,la ,b ,c ,d ,Xe ,@f ,@g ,@h ,@i ,@j ,@k ,@l ,@m ,@n ,@o ,@p ,@q ,@r ,@s ,@t ,@u ,@v ,@w ,@x ,Xy ,@z ,@{ ,@| ,@} ,@~ ,@ ,@`.Size of adjusted`'net gain`(`'net loss`(,`'$loss before limitation (post 5/5/03)`(`' capital gain`(` ' capital loss` ("` 'capital gain (post 5/5/03)` (ac gross incomea) Number ofa)Amounta) Number ofa)Amounta) Number ofa)Amounta) Number ofa)Amounta ) Number ofa )Amounta ) Number ofa )Amountbbdreturnsbebdreturnsbebdreturnsbebdreturnsbeb dreturnsb eb dreturnsb ec~ cf9@~ cf:@~ cf;@~ cf<@~ cf=@~ cf>@~ cf?@~ cf@@~ c f@@~ c fA@~ c fA@~ c fB@dVAll returns, totaldW_v?dW3ı.n?dWlxz,C?dW $(~?dWbX9?dW6?dWZd;O?dWX9v?d W9m4?d W_)Ǻ?d W-@d W{P@ eZNo adjusted gross income~ e[@e[\m@e[ڬ\mE@~ e[Hn@e[TR'p@e[Oec@e[z @e[/n@e [[ Ac @e [V}b@e [a֔!@e [JY#@fZ$1 under $5,000fBTR'p@fBea.@f[2ı.n@f[jtX@f[Ș@f[A϶4@f[Cl[!@f[K72@f [~8gD@f [$(~@f BTh)@f Bu@@gZ$5,000 under $10,000gBQ|@gB8EGr$@g[s{@g[ q(@g[ F%u@g[!lV,@g[7d*#@g[m.@g [镲 @g [?5^I@g B46(@g B]K8@hZ$10,000 under $15,000h[_vO@h[-"@h[DioI@h[zv@~ h[@h[ZӜ*@h[l"@h[D0@h [ۗ@h [ h"l @h BX9v^,@h B_):7@iZ$15,000 under $20,000iB9#J{@iBlV} @i[ rh@i[y)z@i[=U+@i[Cl$@i[!"@i[ΪV8@i [ZӼ@i [fj @~ i B@i B#~j8@jZ$20,000 under $25,000j[ gj@j[p_"@j[vq -@j[&䃞ͪ@j[\mž@j[F_x&@j[QI`$@j[ё\Cj2@~ j [@@j [Bf*!@j Bݓ.@j Bz6>@@kZ$25,000 under $30,000kBׁsF@kBoT&@k[/$@k[X96@k[s @k[Zڊ 1@k[=yX$@k[#~j3@k [Q|A @k [ZӼ4 @k B+w+@k B3@lZ$30,000 under $40,000l[58EGr@l[ڊe7@l[1@l[8gDi@l[ rh@l[S㥛'@l[sF@l[^)+@l [b@~ l [@l B6[`$@l Bn4@mZ$40,000 under $50,000m[ec@m[J4Q@m[@m[ ^)@m[K7@m[I +%@m[a4@m[ g*+@m [UN@m [Q|a@m BʡE3$@m B:M1@nZ$50,000 under $75,000n[Dp@n[}8g@n[=U-@n[0*@n[B@n[!rh@n[a4/@n[ ^)"@n [ @n [Pn@n B=yXh@n B"^(@oZ$75,000 under $100,000o[z6> @o[Y@o[|a2U@o[9m4 @o[ rh@o[B>٬z@o[ cZ@o[M O4'@o [Pk7@o [oŏ1@o B%䃞@o BQ;)@pZ$100,000 under $200,000p[sF@p[F_ @p[o_@p[:H?@p[ec]@p[$@p[7[ A @p[St$@p [镲@p [㥛 @p ["@p [Th@qZ$200,000 under $500,000q[W2?q[-1@q[H}?q[46٬\@t[oŏ@t[ h"lx@t[B-@t[$~{@t[9v@t[LJj@t [:H?@t [ @t B=yX5 @t B{/Lj"@#uZ$2,000,000 under $5,000,000u[n4@?u["lxz,?u[jMSt?u[>W[?u[h|?5?u[JY8?u[j+?~ u[$r@u [.!u?u [QI?u BV/?u Bʡ@$vZ$5,000,000 under $10,000,000v[ǘ?v[ r?~ v[`@v[ Ac]?v[X9v?v[c]F?v[Cl?v[#?v [Ǻ?v [oŏ?v BZӼ?v B2w-!?wZ$10,000,000 or more~ w[~ w[~ w[~ w[~ w[~ w[~ w[~ w[~ w [~ w [~ w [~ w [xVTaxable returns, totalxW2@} Bsh|@@~Z$20,000 under $25,000~B6[ @~B\mž#@~[?Ɯ@~[K=@~[HPX!@~["~*)@~[Z\'@~[ё\C5@~ [>W["@~ [@߾(@~ BV-2@~ B>W[F@Z$25,000 under $30,000BK7A@Bkw(@[jtD@[Tt$@[#~j"@[+eB4@[0*D'@[37h5@ [ #@ [r$@ BSt$1@ B~k ;@ ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@ ,e@  , , ,  ,D , , ,X ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@Z$30,000 under $40,000BK7A@B_vO>!@[@[5;NQ@[ F%u@[X`+@[|a2U @[:M0@ [!u@ [|г @ B%䃞&@ B_L9@Z$40,000 under $50,000BQkw@Ba+E @[ڬ\mE@[Oe@[c]F@[d]Kȧ&@[yX5{@[|a2U0.@ [3ı.n#@ [W2@ B%@ Bׁs4@Z$50,000 under $75,000["~@[Oe@[0*@[`TR'@[ioE@[Oe@[Ǻ@[QI}#@ [@ [2%C@ BC6@ BMJ(@Z$75,000 under $100,000[ F%u @[`TR'`@[?@~ [Hu@[Qڛ@[!uq@[n@[Ǻ-&@ [`vOj@ [W2D@ BMbX9@ B)@Z$100,000 under $200,000[ rh@[46<= @[@[{P@[~8gD@[V-@[O@aS @[*DX@ [ @ [k g@~ [~@ [9@Z$200,000 under $500,000[䃞ͪ?[z):K@[/$?[ cZ?[鷯@[46@ B$@Z$1 under $5,000BF%uH@B?5^I !@B?߾ @BQ,3@B&!@BQl0@Bd`4#@BʡE3@ BDio)@ B?A@~ Ba]@ B O@Z$5,000 under $10,000BT!@B@a @Bŏ1W"@B.!,@BNbX9"@BjMc1@B/$&@BZӼD2@ BU)@ Bho8@ B<,,P@ BrJ@Z$10,000 under $15,000B}8g"@B!rh!@~ B@B-C,@BΪV,%@Bڊe.@~ Bd@B +)1@ BH.!.@ BV/77@ BH.T@ BeW@Z$15,000 under $20,000Bǘ"@B_)z!@BV-!@BHPs-@BTt$#@By&1,0@B$@B92@ BQ+@ Bx&18@ BpG@ Bx& R@Z$20,000 under $25,000B~k "@BI&†"@Ba+e"@B5@B~k &@B I5@B'@B~8gD4@ B#~j0@ B@ ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@ ,Q@  , , ,; ,-Z$200,000 under $500,000B @BK7@Bo_@BS㥛@Boŏ@Bʡ@B=yX5@BBm@ B"~@ B:M !@ BV/(@ BǺ 6@!Z$500,000 under $1,000,000B|гY@Blq@B#t@B;Nё@B Ac]@B c@BˡE@~ B&@ B5^I @ BF_ @ B0*"@ B_vON4@#Z$1,000,000 under $1,500,000BL7A`e@Bea @Be`TR'@BOn@Bgs5 @BS㥛@B@B|?5^:@ BJY8@ BQI&@ Bg@ B6@.@#Z$1,500,000 under $2,000,000B?ܵ@B#J{/ @Bo_@B F%u@Bǘ@Bm4@BRI&@B9m4 !@ Bm4 @ Bbٽ$@ BPkw@ Ba2U0*/@#Z$2,000,000 under $5,000,000B2w-!?B"u?B|?5^?BtF_ @BUN@?BBi @BJY8?B(~k @ B{P? B=U @ B@G @ B):!@$Z$5,000,000 under $10,000,000B"u?B58EGr?B6>W[?B7@B@߾?B+?~ B]@B@G@ B9m4? BsAO@ BJY@ B.n<@Z$10,000,000 or more~ B~ B~ B~ B~ B~ B~ B~ B~ B~ B~ B~ BVTaxable returns, totalCBi?Cj+?C䃞ͪ?C9#@CV/@C - @CM@Cׁ@ C58EG@ C9#J @ C1% @ CR!@ ZNo adjusted gross incomeBԚ8@B_QZ(@B h"<@B gJ'@Bl<@Bŏ1w@B0@@B'I1@ BnB@ B†W2@ B**19.72 B**3.53Z$1 under $5,000B~k I=@BYJF@~ Bz@BJT>@B(~k@@BJY8G@BPk3@BcA@ BTt$E@ B9M@~ B~ BZ$5,000 under $10,000B`vO8@B h:@BDذ4@B}гYaB@BV/5@Bׁs>@@B9#J{7@BI@ Bd]F8=@ B8gDioE@ B** B**Z$10,000 under $15,000BV/@B@a[1@B[Ӽ*@BHP6@BׁsF1@B-G>@B6/@Bd]K9@ BtF<@ BDE@~ Ba@~ Ba@Z$15,000 under $20,000~ B@BeX,@BH}}%@BS3@Bx&1*@BOe5@BB *@B^7@ B ?3@ B 0BA@ B+fK@ BڊW@Z$20,000 under $25,000B`vO(@B\mž*@BU%@B|a2U@3@B<,Ԛ+@Bx&=@B6,@Bz,C9@ B~:3@ BAc]{G@ B=,ԚV@ B=,ԚV@Z$25,000 under $30,000Bx $(*@B*:('@Bsh|&@B3@BQ|a*@BGrw3@B=yXH+@B-!l5@ BN@a1@ BPsR<@ BׁsFdG@ B SP@Z$30,000 under $40,000BS㥛!@B;O"@BCl;@BBi7@BA!@BClw1@B#'"@BJ{/L@@ Bho'@ B'†W :@ B\m6G@ B鷯S@Z$40,000 under $50,000BjtD @B#@BZd@B6;Nq,@B#~j@Bݓ%*@Blxz,!@B`TR'1@ BQI&@ B+ٮ5@ BƋD@ B[A@Z$50,000 under $75,000Bۊe@B @BZd;@B`vO*!@B8EGr@BC"@Blq@Bo#@ Br@ Bw-!l)@ B猀A@ B%䃞D@Z$75,000 under $100,000B5^I @BFx @B&S@Bfj2@BJ +@B##@Bo@B~:pN'@ B6@ Bd`T*@ BE;@ B)ǺPD@Z$100,000 under $200,000B㥛 0@BT㥛 @B@a+ @BZd;O @~ B8y@B gj@B$~@B?$@ B=U@ BEJ@ BJY8/@ BeA>@Z$200,000 under $500,000B@B5^I @Bk @Bc]KH@B|?5^@~ BR@B>W[?@B/n@ B|гY@ Bx&1!@ BiqN(@ Bb6@!Z$500,000 under $1,000,000B?_@BGr@B h"lxz@BK=U@B Oe@B_LU@Bho@B]FxK@ Bx $(~ @ Bڬ\m @ Bn"@ Bz,C[4@Z$1,000,000 or moreBa4?B Q?BݓZ?~ B f@~ Ba@BpΈ`@B"u?BZd;O @ Bx&1? BͪV? Bv/@ BeX@!\Nontaxable returns, totalgyX5ͻ@g@g_LJ@gBi@gW2ı @gcZ@g2U0*S@gۊe@ ggsu@ gN@S @ gjq5@ g1*$3@%^ Footnotes at end of table.*$$$$$$$ $ $ K K_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMRE(Coefficient of variation for number of returns and amount (percent))+L,DSales of capital assets reported on Form 1040, Schedule D--continued------- - - - -&#7Short-term loss from other 6(7 Short-term gain from other forms6)7!Short-term loss from other forms6#7Net short-term partnership/9# 7Net short-term partnership/ 6# 7Net short-term partnership/ 6.Size of adjusted$'forms (4684, 6781, and 8824)(''(2119, 4797, etc.)(post 5/5/03)(+'#(4684, 6781, and 8824)(post 5/5/03)(' S-corp gain( ' S-corp loss (! 'S-corp gain (post 5/5/03) (c gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount ) Number of )Amount ,l , ,X ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@returnsUreturnsUreturnsUreturnsU returns U returns U~ hH@~ hI@~ hI@~ hJ@~ hJ@~ hK@~ hK@~ hL@~ hL@~ hM@~ hM@~ hN@VAll returns, totalCNbX9"@C[Ӽ@CS:!@Cz6>W@C-1%@C*:@CJY8 @CB? C\C@ Ch"lxz%@ C;M O@ CH}8? ZNo adjusted gross incomeBio:@Bb4x&@Bx $(B@BY>%@B]C=@BAfe0@B7A`0+@BEGr)@ B-0@ B1w-!*@ B7d,@ ByX5{@Z$1 under $5,000Bw#AH@B鷯kO@BòX@Bh|?J@BEJP@B R@~ Bh@Bw-! ?@ B[B>TB@ B-AF@ Bŏ1wM;@ BJ +>@@Z$5,000 under $10,000BSt$N@B[Ӽ]W@BUXI@BxL@Bo_S@BʡuW@BӼ8@~ B(@ B6@ B1.J@ BZڊC@ By):J@Z$15,000 under $20,000B9EGrH@B gP@BfaK@BX9vS@BjqV@B1ZR@BV=@B 'T@ BjM@@ Bw/ME@~ Bi@ Bm4pF@Z$20,000 under $25,000B|?5rW@B*ԉT@Bfc]K@B cVI@B:X@B7A`P@B46<<@BOe#I@~ B;@ BnF@ B~jdD@ B"udI@Z$25,000 under $30,000BSgW@BK4R@BMJ@BjMSlU@BaTR'W@Bׁs&R@B 8@BjtLJ@ B_@@ Blxz,I@~ B@ Bl gP@Z$30,000 under $40,000~ B|@Bx&1@N@B&†'D@BhodS@Bx $(*P@~ Bq@Bd`4@B<@ B^K=9@ Bŏ1wR@ B0*4@ B&S=B@Z$40,000 under $50,000BbF@~ BA@B1*K@B%䃎D@Bm4oM@Ba M@BTd2@Bz,C@@ Bۊe4:@ B h"lPE@ B<,Ԛ4@ BZdA@Z$50,000 under $75,000BhoT;@B4;@B' .C@BbمB@B0' A@BHPB@B46<(@B 9@~ B7@ B1Z9@ Bh"lxz-@ Bs6@Z$75,000 under $100,000BR!H@BGr?C@Bo_<@BQIC@ByX5GP@B|?5^RE@B+ (.@BQ|aB>@ B2@ B h7@ Bۗ0@ B <@Z$100,000 under $200,000B4@~ Bd@B/ݤ2@Bec]B@B8md8@BjMSLB@BT@BF%u)@ B=U$@ B/$.@ B-罹 @ B;M /*@Z$200,000 under $500,000B&SB0@BH.!6@B9v*@BFx 8@B1@Bg9@B1@BXр$@ B^)@ B2ı.n(@ Bk @ B48&@!Z$500,000 under $1,000,000BPkw\@B6>°3وQ@Z$30,000 under $40,000B\mG@BtJ@BTNF@BQI T@B o_P@BF_S@B5@Bz,CC@ Bڊ;@ BQIqR@~ B@ Bx#|C@Z$40,000 under $50,000B=UJ@~ BX@Bk 'K@BNbX9TE@BEGrO@B/L P@~ B(@B( ?@ BY8m;@ BRI&I@ BO6@ B|a2U`?@ ,l@ ,@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@ ,Q@  , , , , , , ,X ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@Z$50,000 under $75,000BD=@B8gDio`?@BPkC@Bm4?C@Bׁ[B@Bh|?eC@BH.(@Bs{>@ BAc]3@ B3w;@ Bd]K.@ B c:@Z$75,000 under $100,000B;pΈ6I@~ B@BׁsFt<@B8dC@B4@P@BҧG@~ B$@By):ZA@ B;NёL3@ B^7@ BN@1@ B}8g,@@Z$100,000 under $200,000BsFv5@B{<@B46<2@B@aӻB@Bڊe9@BsQF@B%@Bc=y8+@ B0*$@ Bx $(~|1@ B @ B+ݓ,@Z$200,000 under $500,000B?ܵl0@BN@S7@BT*@BK9@BW/'/1@B( :@B@BV&@ Bxz,C@ BS*@ B[@ B'@!Z$500,000 under $1,000,000Bc]F@Bgj+3@B#$@B1Z3@BBiQ!@B?5^I2@BCl{ @B٬@%^ Footnotes at end of table.$$$$$$$$ $ $ $ $_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMRE(Coefficient of variation for number of returns and amount (percent))+L,DSales of capital assets reported on Form 1040, Schedule D--continued------- - - - -3#7Net short-term partnership/67 Long-term67 Long-term67 Long-term6 7Net long-term gain from 6 7Net long-term loss from 6.Size of adjusted!'S-corp loss (post 5/5/03)(' capital gain(' capital loss("'capital gain (post 5/5/03)( 'sales of capital assets ( 'sales of capital assets (c gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount ) Number of )Amountdreturnsedreturnsedreturnsedreturnse dreturns e dreturns e~ fN@~ fO@~ fO@~ fP@~ f@P@~ fP@~ fP@~ fQ@~ f@Q@~ fQ@~ fQ@~ fR@VAll returns, totalC镲 @CQ @W?߾?W|a2U?C]Fx ?CcZB?WgDio?Wfa? Wܵ|? WMbX9? WQI&? W9m4? ZNo adjusted gross income~ B@~ B/@[K7 @[H.@BJY@Bx#|@[?~@~ [u@ [5^I B@ [a2U0* @ [猨 @ [ o_N@Z$1 under $5,000B9#J;O@B+eX?[%䃞@[]C[1@B|гY@B/$@[o_@[S:a/@ [8gDi@ [?V4@ [n4@@ [ݓ#@Z$5,000 under $10,000BY8mH@B0' N@[e`TRg@[ F%u%@BcZB>h@BH}8@~ [@[{P '@ [Mb@ [d`T$@ [ec]@ [K@Z$10,000 under $15,000BZB>B@BR!!U@[_vO@[Pkw\%@BB@BT㥛Ġ@[鷯@[/n'@ [&@ [S㥛(@ [z,C@ [vOj-0@Z$15,000 under $20,000B|?5^C@B rhP@[٬\-@[) 0!@Bo_@B[ Aq@[ rhQ@[Oe"@ [b4x@ [HPx$@ [:M@ [J +!@Z$20,000 under $25,000~ B@BDnS@[A`b@[ΪVL"@BHP@BW2@[ g@[gj+#@ [H}@ [ݵ|'@ [NbX9@ [A#@Z$25,000 under $30,000BPkE@BH.A@[z6@[JY(@B46@B@a+@[x)@[,@ [? @ [+ݓ.@ [S@ [Gr7 @Z$30,000 under $40,000B䃞ͪC@BuD@[+e@[ gj@B')@B@[z6>W[@[m{2#@ [O@a@ [7[ "@ [[ A#@ [1*T@Z$40,000 under $50,000B>٬<@@B٬\D@[ǘV@[~:pN@~ By@Bk+ݓ@[K46@~ [@ [ڊew@ [Pkw$@ [ c@ [c]KH@Z$50,000 under $75,000B+ 8@B镲?@[Zd @[+eX@B @Buq `@[g @[HP@ [<,Ԛf@ [ cZB@ [iq @ [ǘ@Z$75,000 under $100,000Bׁs?@B( C@[5^I @[QI@BY8m @Bg @[~k y @[7[ @ []C@ [Zd;O@ [ͪ@ ["u@Z$100,000 under $200,000B`TR'*@B8EGr;@[%@[h"lxz @B?ܵ@Bu%@[N@@[ޓZ@ [jM@ [9m4@ [*:H@ [X9@Z$200,000 under $500,000Bۊe @B&S/@['?~ [p@BW2ı?Bʡ@[?[~jt@ [<,T@ [I&@ [[ A@ [I + @!Z$500,000 under $1,000,000B=U@B\m(@[n4@?[K4@BZڊ?BZӼ@[ h"lx?[M O/@ [8gDi@ [q - @ [+w@ [y&1@ ,l@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@  ,@  ,@  ,@  ,@  ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@ ,Q@  , , , ,K , ,#Z$1,000,000 under $1,500,000BaTR'@BM(@[}?5^I@[T@B#J{/@B"uq @[~8gDi?[D@ ["~@ [J4@ [2U0*@ [{0@#Z$1,500,000 under $2,000,000B?߾@BJY8F0@[Bi?[hs@BioE@Bŏ1@[Έ ?[[<@ [:H@ [T@ [gDio@ [EGr@#Z$2,000,000 under $5,000,000BK7@Bo_@[Gx $(?[S㥛?~ B_@B1*?[6[?[Af? [j+? [Qkw"@ [Ǻ? [~: @$Z$5,000,000 under $10,000,000BFx $@B[Ӽ?[gs?[a+e?BS㥛?B&S?[bX9?[=yX5? [`TR'? [lxz,C? ["~j? [/$?Z$10,000,000 or more~ B~ B~ [~ [~ B~ B~ [~ [~  [~  [~  [~  [VTaxable returns, totalC"uq@Ce`TR' @W=yX?Wa4?CBi?C?ܵ?W[@ [jt`A@Z$1 under $5,000~ B~ BBn "@B/L +@B8EGry1@BHPs8@B "@B q .@ Ba2U0*)'@ BI&&/@ Bq6@ B2ı.^A@Z$5,000 under $10,000BX@BX@B9EGr#@Bё\C-@Bǘ&@BM O0@[$@[lxz,1@ [~j&@ [_-@ [TR'p,@ [7@ Z$10,000 under $15,000 BW[NH@ Bh|?eW@ [J4!@ [ނ0@ BOe#@ B8gDi"@ [ΪVL"@ [Ciqz2@  [ -X%@  [K7AP1@  [w#9"@  [lxz,#,@ Z$15,000 under $20,000 BDذG@ Bz6>KX@ [Cl@ [WL@ [ qh@ [ !@ B_Q@~ B@ [:pΈ@ [ -&@  [x $(~ @  [ioT$@  [ h"@  [jq!@Z$40,000 under $50,000B?߶A@BjMD@[B`"@[!rh @B3w@B @[|г@[Mb$@ [2ı.@ [Dio%@ [{@ [{@Z$50,000 under $75,000Bn9@BҏD@[lxz,C @[ǘP@B|гY@B.n< @[ı.n @[T@ [F@ [Ǻ@ [H} @ [fj@Z$75,000 under $100,000Bbٽ?@Bm{RF@[#J{/ @~ [@BJ{/L @BV @[D @[ʡE3 @ ['1@ [_@ [[<@ [lV}v@Z$100,000 under $200,000B[잼*@B( ?@[z6+@[m @BCiq @BH.@[ea@[j+@ [鷯@ [X2ı.@ [c=yX@ [gj+v@Z$200,000 under $500,000Bm{ @BClw0@[؁sF?[\Cm@Bw#?By):@[,C?[`TR'@ [?\@ [-!lV@ [Ԛ@ [M @!Z$500,000 under $1,000,000BD@B߾+@[鷯?[D@B@B?ܵ@[ho?[\ AcL@ [ŏ1@ [X9v @ [s{@ [!rh@Z$1,000,000 or moreB1@~ Bf@[!rh?[Dio?BMJ?B#?[HP?[=yX5? []C? [QI? []Fx ? [:H?!\Nontaxable returns, totalg]m2@g镲&@][ Aq@]4@ @gH}?gJ4?]V}b@]46< @ ]Yڊ @ ]>yX5 @ ]oTA@ ]St$ @%^ Footnotes at end of table.$$$$$$$$ $ $ $ $_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMRE(Coefficient of variation for number of returns and amount (percent))/L,DSales of capital assets reported on Form 1040, Schedule D--continued------- - - - -27Net long-term gain from67Net long-term loss from67 Long-term 6!7Long-term gain from other6" 7Long-term loss from other  6' 7Long-term gain from other forms 6.Size of adjusted-'%sales of capital assets (post 5/5/03)(-'%sales of capital assets (post 5/5/03)('loss carryover( 'forms (2119, 4797, etc.)($ 'forms (4684, 6781, and 8824) (' '(2119, 4797, etc.)(post 5/5/03) (c gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount ) Number of )AmountreturnsUreturnsUreturnsUreturnsU returns U returns U~ h@R@~ hR@~ hR@~ hS@~ h@S@~ hS@~ hS@~ hT@~  h@T@~  hT@~  hT@~  hU@  ,lX! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,X5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@ VAll returns, total W_L? W%䃞? Wgs? WZd;@ Cho? CQ|a2? Cho? CAf?  CsF$@  C?@  C( @  CH? !ZNo adjusted gross income![.n<@![@![镲@![Jt@!B|гY @!BU0*P@!B؁sFv@!Bio@! B3ı.n#>@! B "(@! B)@([_)Ǻ@([r_$@(ByX5ͻ@(B`TR'@(BzV!@(B?߾*@( B9EGrC@( BV/?K@( B*D%@( B gZ0@)Z$40,000 under $50,000)[H.!@)[):˿'@)[,Ԛ'@)[mV}"@)Bv@)BsA@)BX9v>!@)BPkw)@) B 0H@) BcZL@) BN@A&@) BH}M2@*Z$50,000 under $75,000*[$(~@*[6>W[1@*[[ A@*[~jtS@*B1Zd @*Br/ @*B.1@*B?ܵ@* BX5;<@* BmV}">@* Bׁs@* BTR'$@+Z$75,000 under $100,000+B#@+Brh&@+[HP@+[ʡE@+B @+B9v_@+BT(@+Bۊe!@+ Bl g K@+ B+ݓE@+ Bxz,C @+ B鷯&@,Z$100,000 under $200,000,BޓZS @,B' f@,[9#J{ @,[؁sF6#@,BJY@,BOjMs@,B9#J{@~ ,B}@, B}?5^6@, Bw/9@, B!uq[@, BF@-Z$200,000 under $500,000-[@-[?@-[@-[W@-BH}@~ -B(o@-B]Fx @-BQ|@- B1w-!1@- Bׁ9@- Bv/ @- B8gDi@!.Z$500,000 under $1,000,000.B?W[@.BD4@.[~jt@.[ cZ@.B~8gDi@.Bfa@.BOjM@.B/L F@. Bio"@. B*:H5@. BV-@~ . BB@#/Z$1,000,000 under $1,500,000/B)Ǻ@/Bhs@/[) 0@~ /[@/BK4@/BQڛ@/B@/B|?5^z@/ BC!@/ BQI,@/ B#@/ B+eb@#0Z$1,500,000 under $2,000,0000B%C@0BtF_@0[ۊe@0[Ps@0B6[@0B4@"@0BD9@0B@0 Bt$@~ 0 B1@0 B-1@0 Bı.n@#1Z$2,000,000 under $5,000,0001B#~j?~ 1BHk@~ 1[b@1[,eX @1B2w-!?1B3@1B6Z$50,000 under $75,000>B?@>B*:@>[鷯@>["lxzl@>Bŏ1w-!@>Bq -@>BQ|@>BV-!@> B[=@> BAǘ;A@> B qh@> Bb=&@?Z$75,000 under $100,000?B=U@?BH.&@?[-@?[% @~ ?B`z@?B镲 1@?BAǘ@?BW/'!@? BQK@? B/L F@? BmV} @? BMb&@@ ,l@A ,@B ,@C ,@D ,XE ,@F ,@G ,@H ,Q@ I ,@J ,@K ,,@L ,M ,N ,O ,XP ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,@Z ,@[ ,@\ ,@] ,@^ ,@_ ,@@Z$100,000 under $200,000@[Bi @@[S㥛@@[jt @@[K7#@@Bs@@B}b@@BM O@@BX2ı.@@ B7@@ B q(=@@ B(m@@ BDl)@AZ$200,000 under $500,000A[@A[k `@A[ F%u@A[V/@AB @ABB>٬z@ABJ +@AB9v@A Bz):1@A Bl:@A B46<= @A B^)@!BZ$500,000 under $1,000,000BB#@BBZd;O@B[@B[Dy@BB٬\m@BB9v@BBb=@BB"uqM@B B%u"@~ B B6@B Bu@B B0*@CZ$1,000,000 or moreCBPkw?CBV-?C[>W[?C[sh|??CBۊe?CBcZB>?CB>٬\?CBHP?C B - @C BjMSt @C B?ܵ?C BJ4?!D\Nontaxable returns, totalD]MbX9@D]tV@D]&䃞* @D]{/L @DgX9v>@DgPn?Dg@DgݓZ@D g}гY4@D gn4@1@D gEJ@D g - @%E^ Footnotes at end of table.E$E$E$E$E$E$E$E$E $E $E $E $F_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMGRE(Coefficient of variation for number of returns and amount (percent))ISLI,DSales of capital assets reported on Form 1040, Schedule D--continuedI-I-I-I-I-I-I-I -I -I -I -J.'J7Long-term loss from other formsJ6"J7Net long-term partnership/J9"J7Net long-term partnership/J6"J7Net long-term partnership/J9"J 7Net long-term partnership/J 6J 7Schedule D capital gainJ 6K.Size of adjusted+K'#(4684, 6781, and 8824)(post 5/5/03)K(Ki S-corp gainK0Ki S-corp lossK0!KiS-corp gain (post 5/5/03)K0!K iS-corp loss (post 5/5/03)K 0K i distributionsK 0Lc gross incomeL) Number ofL)AmountL) Number ofL)AmountL) Number ofL)AmountL) Number ofL)AmountL ) Number ofL )AmountL ) Number ofL )AmountMMreturnsMUMreturnsMUMreturnsMUMreturnsMUM returnsM UM returnsM UN~ Nh@U@~ NhU@~ NhU@~ NhV@~ Nh@V@~ NhV@~ NhV@~ NhW@~ N h@W@~ N hW@~ N hW@~ N hX@OVAll returns, totalOCǺ#@OC r@OCj+]@OC1Zd?OCn @OCv=@OC-!l@OCb=y?O C@O CV@O C䃞ͪ?O Cc]KH @ PZNo adjusted gross incomePB 39@PB Ac̝*@PBU&@PB.!u@PBjMs*@PBI@PBǺ*@PBV-@P Ba2U0*Y1@~ P Bk@P B,Ԛ@P B q#@QZ$1 under $5,000QB hK@QBԚN@QBs[4@QB]m=@QBL7A`6@QBJA@QBݵ|s;@QBPk@@Q B"lxz ;@Q BEJL@Q Bk @Q BK46)@RZ$5,000 under $10,000RBo_S@RBluW@RB h"lx:6@RBD?@RB%䃞-3@RBǘ ?@RB c8@RBGrGB@R BZd;_9@R B&@@R BHPsW@R BU0*,@SZ$10,000 under $15,000SBhoJ@SB&SK@SB5;N16@SB|a2UXI@SBPsע8@SBZӼkG@SB2w-!$>@SB F%uZL@S Bx&=@S BnG@S Brh@S B+ݓG)@TZ$15,000 under $20,000TBz,CQ@TBV-Q@TBg2@TB&19@TBS4@TBX9v;@TBC5@TB=@T B.!U:@T B h"lxB@T B46<@T Bd`0@UZ$20,000 under $25,000UB' jW@UBb4Q@UBMSt7@UB#J{/A@UB,Ԛ3@UBRI&ZB@UB<9@UBё\CD@U BoT;@U B( G@U B9#@U B48(@VZ$25,000 under $30,000VBhoP@VB&ST@VB]m7@VB,eX;@VB~:pn4@VBt$D@VB&1<>@VB58EGC@V B q9@V B|a2U0BM@V Bz):+!@V B"lxz|9@WZ$30,000 under $40,000~ WBA@WBS:M@WBjMSt0@WBгY*A@WBJ43@WB=@~ WB@WB>yX55F@W B 8@W BH}8>@W BDl@W By):'@XZ$40,000 under $50,000XB}?5^YG@XBz6>K@XB%䃞+@XBs;6@XBmV}1@XBsFV:@XBC`.@XBY8@X B[8@~ X B@X BQ|@X BC6z4@YZ$50,000 under $75,000YBH@@YB$~sB@YB#"@YBa41@YB' '@YB0*6@YB9%@YBS!u3@Y B6٬%@] B,Cb@] Bʡ(@#^Z$1,000,000 under $1,500,000^B}?5^) @^Be`TRW8@^BOe@^B/d@^B|?5@^BJY@^BH}@^BS!u1@^ BLJj@^ B[Ӽ!@^ Bz6@^ Bro@#_Z$1,500,000 under $2,000,000_B2ı.@_B65@_BJY8@_B9m4@_B~:p @_BW2Q @_B):@_Bǘ@_ Be@_ B46<;@_ Bw-!l?_ B"~J0@` ,l@a ,@b ,@c ,Xd ,@e ,@f ,@g ,@h ,@i ,@j ,@k ,@l ,@m ,@n ,@o ,@p ,@q ,@r ,@s ,Xt ,@u ,@v ,@w ,o@ x ,@y ,z ,{ ,| ,} ,~ ,X ,@#`Z$2,000,000 under $5,000,000`B!lV} @`BBf0@`BJ4?`BZd;@`ByX5;?`B*:@`B ?`B鷯g@` B|?5@` B_L @` B1%?` B]C"@$aZ$5,000,000 under $10,000,000aB&S@aBhsU@aBYڊ?aB'1Z?aBS?aB=yX5?aBa+e?aBݓ?a BU0*?~ a Bg@a B~8gDi?a BX%@bZ$10,000,000 or more~ bB~ bB~ bB~ bB~ bB~ bB~ bB~ bB~ b B~ b B~ b B~ b BcVTaxable returns, total~ cC@cC\m@cClV}@cC'†W?cC ^)@cCz,C @~ cCht@~ cCa@c Ca4@c Cݵ|3@c CX?c CH @ dZNo adjusted gross income~ dB@dBNё\1@dBrh:@dBk @dB1w-!.@dBAf'8@dB17@dBl g@d Bݓz0@d BʡE4@d Bfa3@d B/'@eZ$1 under $5,000~ eBa@~ eBa@eB o_?@eB^) Q@eBZB>9H@eBv5N@eBF_B@eByX5ͯR@e BӼQ@~ e Bý@e BNё\'@e Bb 3@fZ$5,000 under $10,000fBPnX@fBPnX@fB~jt=@fBaTR'F@fBı.nD@fB=yXtQ@fB_L|<@fBJY8G@f B6[(I@f Bb=T@f BQI`,@f BI +=@gZ$10,000 under $15,000~ gB~ gBgB>٬B@gBZd;_W@gB#~jtE@gBd;OK@gB_vO&G@gBYڒU@g BPnE@~ g Bӻ@g B_%@g Bgj+4@hZ$15,000 under $20,000hB:MdQ@hBHPR@hBB>٬8!u<@hBOjME@hBNbX9<@hB/nC@h BF_HD@h B@kZ$30,000 under $40,000kB`vOK@kBqM@kB3ı.nC2@kBJ{/LF@kBa2U0*95@kByX5ͣC@kBI&5@kBR'L@k Biq;@k B9#JD@k B @k BN@a#*@lZ$40,000 under $50,000lBQI@H@lB0*O@lBڊe,@lB/$v8@lBN@C3@lB}гYaB@lB(/@lB,Ԛ';@l B&†7<@l BPsתF@l BZd;@l B6;Nё.@mZ$50,000 under $75,000mB Q@@mBʡESC@mB}гYy#@~ mB@mBY(@mBkw:@mBMStd&@mB\C=6@m Bx#L0@m BjM>@m B=yX5@m BlV}6$@nZ$75,000 under $100,000nBuVA@nBX9vvE@nB46٬ @p B ^)K@p Bb=9$@p B>W[?@p B@߾!@!qZ$500,000 under $1,000,000qB@#@qBNё\2@qB|a2U@qBMb@qB;pΈ^@qBKw"@qB=,Ԛ @qB#G@q B٬\m@q BEJY&@q B<,Ԛf@q Bq -(@rZ$1,000,000 or morerBH.@rB/n@rB|?5^?rB-C6?rBO@a?rBjMSt?rBU?rBK7?r B?r Bho@r B48EG?r B\ AcL@!s\Nontaxable returns, totalsgݓ5@sgV-3@sgгY @sg g@sg<, @sgn@sg6$@~ sg@~ s g@s g c@s g鷯g @s g~8gD '@%t^ Footnotes at end of table.t$t1t1t$t$t$t$t$t $t $t $t $u_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinueduOuOu MvRE(Coefficient of variation for number of returns and amount (percent))vRvRv wPwPw xS*xT"Sales of capital assets--continuedx%x,Sale of propertyx-x-xMxx/x TPensions and annuitiesx %x %x %y3y'Schedule D capital gainy;!y'other than capital assetsy;y;y;y' Total taxabley; y 7Totaly 9y 7Taxabley 6z.Size of adjusted#zidistributions (post 5/5/03)zjz7Net gainz6z7Net lossz6z'IRA distributionsz(z iz jz iz 0{c gross income{) Number of{)Amount{) Number of{)Amount{) Number of{)Amount{) Number of{)Amount{ ) Number of{ )Amount{ ) Number of{ )Amount||returns|U|returns|U|returns|U|returns|U| returns| U| returns| U}~ }h@X@~ }hX@~ }hX@~ }hY@~ }h@Y@~ }hY@~ }hY@~ }hZ@~ } h@Z@~ } hZ@~ } hZ@~ } h[@~VAll returns, total~W5^I ?~WHP| @~W-C6@~ ~Wv@~WfaV@~W  @~CAǘ?~CX9@~ Wd]K?~ W<,?~ W h"?~ Wݵ|г? ZNo adjusted gross income[Af@[ݓ:&@[jt!@[[ A@[y):@[h|?@Bw/=!@B'$@ [MJ@ [ F%u,@ BAf@ B<,Ԛ @ ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@Z$1 under $5,000B"lxz,@Bݓz-@BLJ*6@Bo_Ι;@B47"4@BA@BV-/ @B c%@ B^I @ BZB>/@ B*:@ B~:0@Z$5,000 under $10,000[@[ cZB)@Bܵ|4@B${=@B}8gd1@Bm{=@BEJ@Bu@ B'i @ BB>٬:@ B q @ B46W[@BmR@ B|гYu@ BF_ @ BN@@ B2U0* @Z$100,000 under $200,000B}?5^I @B-@[2U0*@[:M %@B鷯@B<,(@Bxz,C @BM@ B F%u@ B -@ B]Fx @ B&†W@Z$200,000 under $500,000~ BHm@Bx $(~@[9v_@[K7 &@Bn4@@BK7"@B&S@B&䃞ͪ@ Bz6>W@ B?@ B1.@ Bd`@!Z$500,000 under $1,000,000B6[@B؁sF"@B/'K@B'@B qK@Bvq m@B8d`@BI.!v#@ BQ|a@ B[ A@ [T$ @ [x $(~L@#Z$1,000,000 under $1,500,000[^)ː@[ho!@BBm@B q$@BMSt$@B9v!@Bm4w@BAǘ.@ BгYZ@ Bfj@ [( @ [ h"l @#Z$1,500,000 under $2,000,000[Bf@[?ܵ#@Bu@BY *@B-' @Bڊew@Bx $(~L@B:p,@ BsF@ BV-o@ [^)ː @ [I&F!@#Z$2,000,000 under $5,000,000[ܵ|?[aִ*@B}гY9@B-C @Bb=y?B~z@BcZB>@~ B@ B$~? B_@ [? [;pΈҞ@$Z$5,000,000 under $10,000,000[/$?[Bf 1@BH.?B.n|@BͪV?By):?BʡE@B @ Bk+ݓ?~  Br@ BlV}? Bݓ%"@Z$10,000,000 or more~ [~ [~ B~ B~ B~ B~ B~ B~  B~  B~  B~  BVTaxable returns, totalWsA?W9v @Wp_ @WޓZ@C[B>, @Cı.n@CQ|a2?C[ Aq@ C4@? C1%? WV/? WCl? ZNo adjusted gross incomeBH.!m7@Bs @B䃞ͪ;@B F%u@BHP9@B|a20@B'†WbI@BM OA@ B@a8@ Bۊe;@ BFx d1@ B_TE@Z$1 under $5,000B!u)@BT4@BʡQ@BY2L@B"~H@BS㥛P@B3J@Bc=ypK@ BH.<@ B+@@ BH.<@ BsA@@Z$5,000 under $10,000B9#J{0@Bq7@BBi.O@B8dU@B'†WG@BDP@B q ,@B( n2@ BoTA @ BMbp(@ Bё\CZ @ Bz6#@Z$10,000 under $15,000B?'@BB`"1@BS!uA@BMRD@BǺ<@BMbH@Bv@BV/;"@ Bj+]@ BA`@ B=yX@ B@Z$15,000 under $20,000[ڊe#@[x $(7@[U8:@[K4A@[ΪV7@[Ǻ}F@BO@a@B @ BJY @ [B>٬:@ B"u @ BB`"[@Z$20,000 under $25,000[+ ($@[V}b0@[gs4@[-!lC@[s9@[鷯dI@B=,Ԛ@Bb=@ [[잼 @ [ y@ BV- @ B:#J{@Z$25,000 under $30,000[/L &@[cZ>@[^K=k3@~ [t@[ׁs<@[lxz,SL@Bt@B h"!@ [J{/L& @ [?Ɯ@ B @ B]m;@Z$30,000 under $40,000[S:@[M O.@[kw-@[I +'5@[Biq0@[:@BAc]@Bۊe@ [T㥛Ġ@ [ -@ Bc]KH@ BW2 @Z$40,000 under $50,000[@[^1@[( p+@[S!u5@Bn.@B\m";@BC@~ BN@ [%䃞@ [=yX@ ByX5;@ B\m @Z$50,000 under $75,000[jtX@[GrW+@[< #@[jq$*@BMJ%@B?߾.1@BmV}@B_QZ@ [@a+? [_)Ǻ@ B|a2U? B]m@Z$75,000 under $100,000B_ @BV-]+@[V}b$@[ho,@['@[46L5@B_L@BR'a@ [+ݓ@ [K46 @ B&S@~  Bu@Z$100,000 under $200,000B|гY @B|Pk@[jq@[R'a%@B7[ @B c(@BH. @BʡE@ [6@ B&䃞* @ BET@Z$1,000,000 or more[M O?[ y@B2U0*?B@Br鷯?B$@B٬@W\Cm@Cz6>1@C~:4@ WhoA@ Wk+ݓ@~  Wj@ Wy):,@ ZNo adjusted gross income[Q|@[1@[0' 5@[D4@[VO)@[Cl@BAfE@~ B@ [<7@ [1%TI@ B?ܵ$?@ BnF@Z$1 under $5,000B@ak!@BK.@B[<#@B_vO5@~ B@B'†W?@B\mX@BN@aX@ Bz6@ BDio):@ BTtD@ BeaO@Z$5,000 under $10,000[-F@[6[@"@B0' @Bm4W'@BǺM/@BǺC@BJ +Q@B|?5X@ B(0@ Bz6>3@ BHL@ B AcqR@Z$10,000 under $15,000[y)z@[ڊ!@[:M@[S㥛d$@B_L ,@B*ԙ5@B +eV@Bq -W@ B/L 60@ B(M3@ B8EGrB@ BxYH@Z$15,000 under $20,000[ڊe@[_L*"@[ ^) @[Aǘ$@Bׁs)@BW[3@ BK7C@ B;OJ@Z$20,000 under $25,000[!uq@[ݓ#@[9v@[ˡE=$@BMbX-@B)Ǻ(7@B~jL@B48MT@ B1@ B&†w;@ BxB@ BDO@Z$25,000 under $30,000[I.!6@[jMSt$@[+ݓ@[ec]$@Bk+ݓ-@B q6@Bܵ|X@Bܵ|X@~  BZ@ B6;N7@ B1%F@ B:yR@Z$30,000 under $40,000[+@[Tt$P@[6;Nё@[ȘO@BGx $'@B&3@BS@BPs2 @~  BC@ B٬ZF@B&䃞RN@ B@ [Q;5@ [}?5^G@#Z$2,000,000 under $5,000,000[ g?[/' @B}?5^@BTt$@BʡE?B48E@ B** B** Bܵ|@ Ba2U0*)(@ [' F)@ [378@$Z$5,000,000 under $10,000,000[&䃞ͪ?[LJ?BQ|a?BȘ?B9#?Blxz,C@ B** B** B9#J@ Bio(@ Bh#@ B<,Ԛ? ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,o@  ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@Z$10,000,000 or more~ [~ [~ B~ B~ B~ B B** B**~  B~  B~  B~  BVTaxable returns, totalWz6>W?W?WFx?Wc]K@Cb=y @C3@CA`R3@CDio1@ CpΈ @ C( @ WvOj'@ W}гY1@ ZNo adjusted gross incomeBӼi=@BE#@B:M}@@B}b.@BK7A0@BZڊ,@B ?@B}гY? B\ Act@@ B48EG(@ BF԰H@ B2w-!|S@Z$1 under $5,000BomP@B48E'S@B\mX@B46<U@B_L|J@BOehP@B:iW@B:iW@~  B~  B~  B~  BZ$5,000 under $10,000B2@B h"lxj>@B?D5@Bw#Y?@BG@BhKR@~ Ba@~ Ba@ BF%u@B@ BDF@ B7dX@ B7dX@Z$10,000 under $15,000B3$@Bz6>W;+@B[|+@BHP0@~ B@BK4>@~ B~ B BsFF7@ B F%u:@ B9vJ@ B8gDiCQ@Z$15,000 under $20,000[sR!@[ŏ1w'@BV}b%@Bfc]F/@[_L1@[Mb@@~ Ba@~ Ba@ BX4@ [n*9@~  B@ Bǘ@N@Z$20,000 under $25,000[z,C @[k+S(@Bxz,C$@Bz,C*@[ꕲ ql0@[iq7@B~jL@B48MT@ [Zd;߯2@ [ܵ|<@ BioUG@ B F@Z$25,000 under $30,000[io!@[Z<(@BhsU!@BX)@[H.1@[+ 8@~ B~ B [ڬ\m4@ [Zd;;@ Bj+G@ B>W[T@Z$30,000 under $40,000[W[)@[8gDi?5@~ B~ B [471@ [ 7@ B**25.55 B**42.67Z$40,000 under $50,000[P@ [d`T2@ [X9v8@  B**  B**Z$50,000 under $75,000[( @[[B>,@[w/@[):?@BH. @B):2@B`TR'F@Bd;O_N@ [9v+@ [j+3@ BJY;@ BDA@Z$75,000 under $100,000B0*@BX5;@[K7@[Q<@[gs#@[mV}"2@BǺHJ@B +K@ [0*T1@ [j+ 8@ B**17.37 B**28.49Z$100,000 under $200,000By&1 @B_v@[Afg @[1w-!_@B):?@Be)@BbX98D@B?ܵPT@ [_L+@ [Cl5@  B**  B**Z$200,000 under $500,000[Q|@[~:pN@["u @[ͪ@[e!@[ZB>&@B**23.44B**21.72~  [@ [ $(~Y;@  B**  B**!Z$500,000 under $1,000,000[ h"l@[RI&@BUN @~ Bv@BjMSt@BQkw"%@ B** B** [l*@ [o_F@ BN@17@~  B@Z$1,000,000 or more[S!uq?[St$?BͪU@B5;N@BH.!?BʡEs@ B** B** [,C@ [&†w#@ [ rh&@ [K0@!\Nontaxable returns, total] h"@]HPs@]j+@]a2U0*)@~ ]L@]bX9$@g~k 1E@gŏ1w-K@ ] rhQ#@ ]Ux+@ g}гY2@ gH-9@%^ Footnotes at end of table.^^$$$$$$ $ $ $ $_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedOO MRE(Coefficient of variation for number of returns and amount (percent))RR PP : TTotal rental and royalty%%%%TPartnership and S Corporation%%% TEstate and trust % % %.Size of adjusted' Net income('Net loss(' Net income('Net loss( ' Net income ( 'Net loss (c gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount ) Number of )AmountreturnsUreturnsUreturnsUreturnsU returns U returns U~ h@^@~ h^@~ h^@~ h_@~ h@_@~ h_@~ h_@~ h`@~  h `@~  h@`@~  h``@~  h`@VAll returns, totalW??W?W[?W?WCiq?Ce`TR'?C37?W+ݓ@WHP? Wa4@ W"lxz, @ CZB>-@ CjMS@ ZNo adjusted gross income[~8gD)@[D@[D @[&S@Br"@~ B`@[[B>l@[S:@ B|a2U3@ Bx&1-@ B鷯D@ Bjt @Z$1 under $5,000BK7I@BxF-@B~jt3#@BW/''@B9v$@Bk G:@B O&@B`vO0@ BMJt3@ BV?9@ BQIX@ BtF;W@Z$5,000 under $10,000[ g@[sF&"@BN@ @B^ '@B'"@B[ A(@BT㥛'@BC.@ BB>٬6@ Bc]F#;@ B.!Q@ B/$S@Z$10,000 under $15,000[@[( ~@[U@[K4v#@BJ{/L!@BS:%@B(@B2%c4@ Bn4@28@ B1@@~  B~  B ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@Z$15,000 under $20,000[S㥛@[Y8ŭ@[MbX@[K=5$@B 0j!@BI +G'@Bw-!L&@Bw/0@ B+e9@ BS㥛?@ B=U'T@ B:T@Z$20,000 under $25,000[{@[tF!@[MJ@[W/'o$@B_v @B|гY%@Bâ%@BV؟-@ By):8@ B?E@ Bsh|W@ BmV}X@Z$25,000 under $30,000[n@[V}b!@[b}@[Y8M$@B OE"@BU8'@B?'@Bj+]0@~  B@ BNbX9TB@ Bkw3M@ BxF@Z$30,000 under $40,000[TR'0@[x@[ 0@[L7A`%@~ Bƒ@BZӼ4!@Bu @BGrW&@ B>٬l1@ Bio$7@~  B~  BZ$40,000 under $50,000[tV@[+َ@[A`"@[' @BH.!@Bm4w @B c!@BK7A)@  B**  B**  B**  B**Z$50,000 under $75,000[$C @[!uq@[@[.n|@BKY8օ@B8m@BKw@Bv!@ B**11.18 B**17.16 B**71.94 B**58.25Z$75,000 under $100,000BV-@BH}@[2ı.@[8d`@B g@B9v@BW[@B2%c"@ BF_8.@ B cJ7@ B h"l8Q@ Bd;O/A@Z$100,000 under $200,000BAǘ @B @BZd;O@BAfէ@BǺ@B?W[@Bׁs@BZڊ}@ B48E#@ BD9*@ B -9@ B2w-!D@Z$200,000 under $500,000~ B p@BHPs@B-C@BMb@B c?Bxz,C@B y @B\C@ Bvq m@ Biq*@ BԚ3@ B E@!Z$500,000 under $1,000,000Bݵ|3@B\m~@B~k @B@B:M?B٬\m@B&S @BjM@ [H@ [58EG%@ B7[ 0@ BPkw4@#Z$1,000,000 under $1,500,000B㥛 0@BAfէ@BtV@B&1@Boŏ?B=U@B2w-!t @B=,Ԛ@ [+e@ [+ex*@ B)@ B7A``2@#Z$1,500,000 under $2,000,000Bs@BV@B^I @B7!@BGx $(?B<,@B|?5^: @Bqh@ [6>W[q@ [ɥ&@ Bz6+*@ B r1@#Z$2,000,000 under $5,000,000Bgs?B cZ@B?߾@BvOj@Br鷯?BQ|a?B+?BSt$? [47B@ [@ Bm{r@ BGx $,@$Z$5,000,000 under $10,000,000BF_?BZd;?Bz6+@B#?BV/?B?Bd;O?BZd;O? B1.@ BI@ BLJ@ Boŏ?Z$10,000,000 or more~ B~ B~ B~ B~ B~ B~ B~ B~  B~  B~  B~  BVTaxable returns, totalW?W8gDio?W?ܵ|?WT㥛 @CW[?CZd;O?Co_Ι@C46@ Wc]K @ CUN0@ C Qi @ ZNo adjusted gross incomeB-F;@B~:!@BZd;O@@BMbX@@B5;N11@Bx $(~@BPn7@BM O@ B8gDiK@~  B@ B48E8@ BJY8@Z$1 under $5,000BG@BHPcO@B\mX@B46<U@BFx 4:@BBi@@B 0H@B$L@ B=U<@ B7[ @@~  B~  BZ$5,000 under $10,000B=yXU0@BV-8@BZd;/6@B_v?@Bz6>W2@Bxz,C4@BPk:@By)z?@ BV}bB@ B qB@~  Ba@~  Ba@Z$10,000 under $15,000Bŏ1!@BV-&@B}b9+@~ B0@BK*@BGx $h1@B!rh6@BK7>@ Bx $(~l@@ Bw#F@~  B~  BZ$15,000 under $20,000[W[@[.n$@[9EGrO%@[C.@B_vO(@Ba+e90@BK=2@[&†w7@ BW2!;@ B|a2A@ B?X@ Bvq X@Z$20,000 under $25,000[ $(~9@[5^I "%@[&S2$@[Pk*@BsA&@Bz):,@[M O-@[oTq7@ B y=@ BMbL@~  B~  BZ$25,000 under $30,000[_L@[ǘ$@[fj!@[t$^)@BlV}(@B\ Ac/@[c]F#/@[?6@ B|a2E:@ B>٬C@ BSN@ BH.!yP@Z$30,000 under $40,000["@[_v@[鷯@[=yX@B +@BCl#@[s $@[Z\,@ B58EG2@ B@7@~  B~  BZ$40,000 under $50,000[2@[s@[=U@[=U!@B_Q@BVo"@[:"@[d;O.@  B**  B**  B**  B**Z$50,000 under $75,000[1Z @[ׁ3@[m{@[ F%uB@Bho@B5;N@[/'@[@aK$@ B**11.35 B**17.29 B**72.31 B**59.90Z$75,000 under $100,000Bt@B\ Ac@[a+%@[Pk@Bvq @BK=U@Bꕲ ql@Bё\C#@ Bxf.@ B?7@ BOnrQ@ B$~I@Z$100,000 under $200,000B䃞ͪ @B,C"@Be`TR@BcZ@B&1@Bt$@BZB>@~ Bf@ BDj#@~  B@ BBin9@ Bz,CCG@Z$200,000 under $500,000Bu@BǺ@Bz6@BB>٬z@B qh?Br@[8d @[Z@ B):@ B~*@ BK74@ B<,F@!Z$500,000 under $1,000,000By):@BMJ@BX9v@B,Ԛ@B+ݓ?B;On@[@߾ @[ŏ1w-!@ B@ B=yX%@ BNё\0@ BQ|ab5@Z$1,000,000 or moreBB`"?B\m?~ B@l@B)Ǻ@BH}?BB?[ cZB>?[u? [s@ [b=@ B]FxK@ Bkw @!\Nontaxable returns, total]^)ː@]yX5;@]Oe@]r鷯 @gJ4@g/$F@]Yڊ @]R@ ge`TR(@ gǺ0@~  g@ gt$ @ ,l@ ,@ ,@ ,o@  ,@ , , , ,@  ,@  ,@  ,@  ,@  ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,X ,@ ,@ ,@ ,@%^ Footnotes at end of table.^^$$$$$$ $ $ $ $_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedOO MRE(Coefficient of variation for number of returns and amount (percent))RR PP S TFarm%%%, Unemployment- TSocial security benefits% % % K K.Size of adjustedi Net income0iNet loss0i compensation0 iTotal0 iTaxable 0 k gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount lreturnsUreturnsUreturnsUreturnsU returns U ~ h`@~ h`@~ h`@~ ha@~ h a@~ h@a@~ h`a@~ ha@~  ha@~  ha@ K Q VAll returns, total CF_ @ CI.!v@ C h"lxz? CS!u@ C) 0? C?? C? Cn?  C g?  Cb=y?  K  Q ZNo adjusted gross income BA'@ B$~(@ BKY8E@ BM OT@ BV/{*@ BK7Ap0@ BBi@ BjtX@  BDFT@  B۟D@  K  Q Z$1 under $5,000 B#J{/2@ B鷯<:@ BH/@ B_6@ BV}b!@ B( >&@ BPs@ B-C@  BC6bE@  BX H@  K  Q Z$5,000 under $10,000 Bio0@ B8m4=@ BL7A`'@ B7A`0@ B<@ BN@aC@ Bm{@ ByX5ͻ@  B㥛 p7@  BAf:@  K  Q Z$10,000 under $15,000 Bw-!/@ BAf7@ B3(@ BV/-@ B?W[l@ B/$@ B`"۹@ B?ܵ@  BǺ1@  B~8gD6@  K  QZ$15,000 under $20,000BZd;O0@BM O4@BʡE&@BZd;0@B cZB>*<,@BZd;ߏ@ B:M@ BH.*@ K QZ$20,000 under $25,000B鷯2@BQ<@BF_X&@B $(~y-@BB>٬z@Ba+e@By): @B鷯C@ B h"@ B @ K QZ$25,000 under $30,000Bjtt0@BjMs3@~ B@BTt$2@B@Bq@B&S @BI@ BAǘ;@ B9@ K QZ$30,000 under $40,000BvOjM)@B_Q0@B# @BS㥛d&@BӼ @BSt$@BV-@BH}8@ B @ BAǘ@ K QZ$40,000 under $50,000BT$*@Bec2@B`TR'"@B^)G*@B†W@B9@BPn@Bm @ BPn@ Bı.n @ K QZ$50,000 under $75,000BZӼ"@B)Ǻ&@B?@B!rh$@By): @B +@BSt$@BAfU@ BSt$@ B @ K QZ$75,000 under $100,000Bx/@BCl[,@BK7!@BcZ%@BNё\C@BET@BQkw @Ba4o @~  Bt@ Bڊe @ K QZ$100,000 under $200,000B**11.42B**12.13Bo_y @B8gDio @B h"lx@BMJD@Bq@B/L F @ Bq@ BJ4 @ K QZ$200,000 under $500,000 B** B**B+e@B&S@Bu@B:pΈ#@BioE@Bh"lxz @ BioE@ Bh"lxz @ K Q!Z$500,000 under $1,000,000B&1(@B3b*@B(~kI@Bo_ @B**9.35B**10.74B$(~k@B4@b@ BΪVl@ BH.@ K Q#Z$1,000,000 under $1,500,000B*i0@B/41@B_@B;O.#@ B** B**B+ݓ @BSt$ @ B+ݓ @ BSt$ @ K Q#Z$1,500,000 under $2,000,000Bsh|*@B9#6@~ B$@B6[%@ B** B**B o_@Bw-! @ B o_@ B( @ K Q#Z$2,000,000 under $5,000,000B2w-!t@By&1,@B6?B8gDio? Bz6>? B8gDio? K Q$Z$5,000,000 under $10,000,000BBi^@B% @BZӼ@Bec]? B** B**B ?B/$? B ? B/$? YZ$10,000,000 or more~ B~ B~ B~ B B** B**~ B~ B~  B~  B K QVTaxable returns, totalCS:A@Cz):@CV-@C9#J{ @CX5;N?C&1@CgDio?C1Zd? C~:p? C y? K Q ZNo adjusted gross incomeB=U-D@B'G@BDE@B8EGr 8@BҧP@BXR@B|?5~D@BX9vH@~  B@ B-Q@@ K QZ$1 under $5,000B^I L@BL7A`O@~ Ba@~ Ba@B_LE@B7A`R@B"~r@@BKY8֝A@ B:iW@ B:iW@ K Q  ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,X, ,@- ,@. ,@/ ,@0 ,@1 ,Q@ 2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@ Z$5,000 under $10,000 B( C@ B{/LG@ B\mD@ B}baI@ B.!)@ B镒0@ Bs)@ BAǘ+@  BSKE@  B}bYF@  K  Q!Z$10,000 under $15,000!Bݓ@@!Bec]B@!B[ A:@!B O%>@!B q[@!B|гY@!B7[ @!B{P@! B#J{/9@! BgDio=@! K! Q"Z$15,000 under $20,000"B_&9@"B0*?@"B†W3@"B"u|:@"B?W[@"Bz6>W@"Ba2U0*)@"Bw/@" BMSt$!@" B(.@" K" Q#Z$20,000 under $25,000#Bݓ:@#B{PcG@#B -+@#Bx#2@#Bz6>W@#Bn4@@#B5^I B@#B@aӫ@# B_v@# Be@# K# Q$Z$25,000 under $30,000$B46<4@$BX9ȶ5@~ $B[@$Bu6@$B -`@$Bd]F8@$Bb4@$BQ|@$ B1%@$ B6;N@$ K$ Q%Z$30,000 under $40,000%By):.@%BD6@%B=yX#@%BMJ*@%BAǘ@%BSt$@%Bjqd@%BgDio @% B<,Ԛf@% B/$ @% K% Q&Z$40,000 under $50,000&B=yXh,@&BNbX95@&Bڊ#@&BTR'+@&B?5^I @&Bo@&B+ @&BH @& B+ @& Bho @& K& Q'Z$50,000 under $75,000'B34#@'Bu'@'B3@'BTR'$@'BMJ @'Bۊe@'B34@'B2w-!t@' B34@' BZӼ@' K' Q(Z$75,000 under $100,000~ (B@(B/nE,@(BM O!@(BEGr &@(B*DX@(B*I@(B}гY @(Bx $(~ @( B~ @( BPn @( K( Q)Z$100,000 under $200,000)B**11.43)B**12.14)By): @)Bkw!@)BMJ@)B$[@)BK7 @)Bec] @) BK7 @) B ^)K @) K) Q*Z$200,000 under $500,000 *B** *B***B,Ԛ@*B?ܵ$ @*Bo_@*B&†#@*BR@*B\m @* BR@* B\m @* K* Q!+Z$500,000 under $1,000,000+Bڬ\m%(@~ +B@~ +B@+Bt$ @+B**9.37+B**10.76+BjMSt@+BEGri@+ BDt@+ B@aӫ@+ Y,Z$1,000,000 or more,B[잼@,B{ @,BQ|a2 @,BSc @ ,B** ,B**,BJY8?,Boŏ1?, BJY8?, Boŏ1?, K, Q!-\Nontaxable returns, total-g( p@-g0' 5"@-gM"@-g 0*@~ -g8l@-g猨@-gm{@~ -gp@- gHP@- g( @- K- Q%.^ Footnotes at end of table..^.^.$.$.$.$.$.$. $. $. K. Q/_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM0RE(Coefficient of variation for number of returns and amount (percent))2S22L2, Other income2-2-2M 2, 2M 2 , 2 52 TStatutory adjustments2 %3&33+ Foreign earned3;3i30303j3'Net operating loss383 'Gambling earnings3 8 3 'Total3 (4.Size of adjusted4iincome exclusion404i Net income404iNet loss40 4i 4j 4 i 4 0 4 i 4 05c gross income5) Number of5)Amount5) Number of5)Amount5) Number of5)Amount5) Number of5)Amount5 ) Number of5 )Amount5 ) Number of5 )Amount66returns6U6returns6U6returns6U6returns6U6 returns6 U6 returns6 U7~ 7ha@~ 7hb@~ 7h b@~ 7h@b@~ 7h`b@~ 7hb@~ 7hb@~ 7hb@~ 7 hb@~ 7 hc@~ 7 h c@~ 7 h@c@8VAll returns, total8G58EG2@8H|a2Up@8COe?8C"~@8C~jt@8Cx $(>8<,Ԛ@8CǺ?8 Cv@8 C9 @8 CD?8 C_L? 9ZNo adjusted gross income9Is#@9JR!&@9B/L @9B}b%@9B&†%@9B0*$@9B9EGr @9BK7A`?9 Bh|?2@9 B 7@9 B+η@9 B[잼@:Z$1 under $5,000:IGr*@:J q.@:BV-r@:Bq @:B/L C@:B.!]H@:Bu%@:B|г5@: B>W[5@: B):8@: BlV}6@: B8gDiop@;Z$5,000 under $10,000;I,C8@;J6>W[?@;Bsh|?@;BS:!"@;BHP K@;BsFR@;Bܵ|p-@;B&S6@; B*@; B[\/@; Bz6@; B_@<Z$10,000 under $15,000<I6{<@<J&†?@<BmV}@<BHPs7)@<B'H@<B镲I@<Bꕲ q,2@<B 06@< B#'@< BEGr3@~ < B n@< Bn@=Z$15,000 under $20,000=I\mH@=J&†H@=B"@=Bv&@~ =B@=B h"lD@=BF_X3@=B^Y9@= B/$(@= BbX981@= BL7A`@~ = BPz@>Z$20,000 under $25,000~ >I?@>J qA@~ >BL@>B@aK&@>BgE@>B E@>B*::@>BL F%;@> B鷯'@> B:H_-@> B):@> BI@?Z$25,000 under $30,000?IZӜ?@?JH}H@@?Bʡ@?BM O)@?B8mlC@?BOjM+E@?B$(~8@~ ?BO@? B9EGr/*@? By):b2@? B{0@? Buq @@ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,@H ,@I ,@J ,@K ,@L ,@M ,@N ,@O ,@P ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,@Z ,@[ ,@\ ,@] ,@^ ,)@_ ,@@Z$30,000 under $40,000@ITt$9@@J y<@@Bk @@BH}$@~ @Bv@@BDlH@@B鷯\4@@B#7@~ @ B@@ Bs&@@ BTN@@ BAfU @AZ$40,000 under $50,000AIK7A@AJ۷A@AB\C-@AB٬\%@AB@@ABqh@H@AB_Q :@ABGr77@A BW/'/"@A B~jT)@A B:@A Ba4 @BZ$50,000 under $75,000~ BI@BJw#2@BB?>@BB_v/"@BBjt6@BB :@BB6>W[3@BBk 3@B Bv@B B F%u$@B B?B B&1@CZ$75,000 under $100,000CIsF8@CJ1.5@CBioT@CBx $((@CBQI8@CB-!lv<@CBDj7@~ CB@C BʡE @C B+ݓg*@C Bq?C BJY @DZ$100,000 under $200,000DIZ)@DJY8ō*@DBDJ@DBx& @DB q-@DB>W[0@DBd`4-@DBj++@D B1e@D Bh%@D B?W[?D B7d*@EZ$200,000 under $500,000EIZd%@EJ|Pk:%@EBC@ @EBH!@EB;O#@EB+ݓG&@EBqh+@EBQ;%@E BΈK@E B|?5^(@E Bk g?E BAf@!FZ$500,000 under $1,000,000FI3$@FJ %@FB( @FBs @FBK=#@FBoo/@FBݵ|3&@FFڊE&@F B鷯@~ F B@F B* ?F B QI@#GZ$1,000,000 under $1,500,000GI r$@GJNbX9%@GBqh @GBd]F8"@GBq"@GBׁ3,@GBV-o%@GFT%@G BaTR' @G BSt$0@G Bu?G Bx $(~ @#HZ$1,500,000 under $2,000,000HIlV}'@HJ"uq-)@HB/$@HBX9v#@HBj+}#@HBv0@HB Q'@HF1Z!@H Ba+%@H Bqh/@H B%䃞?H Brh|@#IZ$2,000,000 under $5,000,000II:#J{@IJܵ|@IB cZB>?IBH@IBF_@IBz6>@IBf@IFr/@I BJ4@I BK7A !@I BS?I B( @$JZ$5,000,000 under $10,000,000JI/$@JJSt$@JB:M?JBgs5@~ JBHx@JBXр @JB@JF ?J B rh@J B<,!@J B/$?J B\C?KZ$10,000,000 or more~ KI~ KJ~ KB~ KB~ KB~ KB~ KB~ KF~ K B~ K B~ K B~ K BLVTaxable returns, totalL@X9ȶ@LHOjM@LCX?LC~jt@LCX2ı@LCtˮ@LChoD@LC+ݓ@L C_): @L Cuq @L C'?L CV}b? MZNo adjusted gross income MI** MJ**MBx#3@MBV0@MBqh:@MBq?MB_L1@MB1w-!@M BǺ;@M Bׁ;@M Bǘ;@M B_v//@NZ$1 under $5,000~ NI~ NJNBt)@NB!u`.@~ NB~ NBNBJYQ@NBAf[S@N B2w-!Q@N B M@N Bjq44@N BO@a:@OZ$5,000 under $10,000OI**99.86OJ**99.86OBD'@OBa4.@~ OB~ OBOBQkwE@OBL F% R@O B?A@O B2U0*+G@O Bܵ|P@O Bݓ&@PZ$10,000 under $15,000PIlV}L@PJ9#JN@PBHP%@PBŏ1w-0@PBo_X@PBo_X@~ PBA@~ PB,@P BF(3@P B<7@P BAc]@P Bp_Q@QZ$15,000 under $20,000QIF_PR@QJDQ@QBQI"@QB o_/@QB\ AcM@QBTQ@QB2w-!8@QBo_gB@Q Ba2U0*0@Q Bm2@Q BQI@@Q B( y@RZ$20,000 under $25,000RIV-C@RJDE@RBn#@RBۊe$.@RB}bK@RBw/L@RBR!D@RBjI@R B$-@R B0*1@R Bgj+v@R Bea@SZ$25,000 under $30,000SIZӼE@SJHPTF@SB:!@SB?ܵ/@SBd]KH@SBK7I@SBHA@SBeH@S BZd;.@S B8gDio4@S BHP| @S B^)@TZ$30,000 under $40,000TI&Sb=@TJ9#@@TB qK@TBXq'@TB_@@TB F%uRI@TB*DX9@TBs3@@T Be#@T B(M(@T Boŏ@T BbX9H@UZ$40,000 under $50,000UI/$ C@UJS㥛 C@UBܵ|@UB2U0*3'@UB9EGrC@UBVH@UBjtXB@UB~:p~@@U BZd;O"@U BpΈ )@U BH.@U BZӼ#@VZ$50,000 under $75,000VIc]F5@VJ镲3@VB#J{/@VB[ 9@WB_<@WBe9@WB8m7@W B|a2U0 !@W B $(~y*@W Biq@W B y @XZ$100,000 under $200,000XIMSt*@XJ?*@XBH}8g@XBHP @XB -@XBX9v0@XBUN`.@XB]m-@X Bz,C@X B&†G&@X B37?X B†W2@YZ$200,000 under $500,000YI&@YJ0*X%@YBz):K @YBM O!@YB_Q#@YB|?5^&@YB\m2,@YBV-&@Y B_v@Y BJ)@Y B٬\m?Y BLJj@!ZZ$500,000 under $1,000,000ZIΪV$@ZJQ%@ZBx&1 @ZB/' @ZBQI#@ZByX5{/@ZBe`TR&@ZFs&@Z BQkw@Z B+e-@Z BuV?Z BK@[Z$1,000,000 or more[I?@[JPkw\@[BK7A`?[BC@[B 0*@[B@[B:#J{/@[F( >@[ BC@[ B* @[ Bx&?[ B_Q?!\\Nontaxable returns, total\m yǩ@\nw#@\g h" @\g2ı.@\g9#"@\gDj#@\gZd;_ @\g%u?~ \ g|@\ gH.?!@\ gAǘ?\ gGx $@%]^ Footnotes at end of table.^_Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM_RE(Coefficient of variation for number of returns and amount (percent))` ,l@ a ,@b ,@c ,@d ,@e ,@f ,@g ,@h ,@i ,@j ,@k ,@l ,@m ,@n ,@o ,@p ,@q ,@r ,@s ,@t ,@u ,@v ,@w ,@x ,@y ,@z ,@{ ,@| ,@} ,@~ ,@ ,@aS(aT Statutory adjustments--continueda%a%a%a%a%a%a%a %a %a %a %b&b' IRA Paymentsb(b' Student loanb(b'Educator expensesb(b'Tuition and feesb(b ' Deduction forb (b 'Moving expenseb (c.Size of adjusted ci c0ciinterest deductionc0ci deductionc0ci deductionc0c iself-employment taxc 0c i adjustmentc 0dc gross incomed) Number ofd)Amountd) Number ofd)Amountd) Number ofd)Amountd) Number ofd)Amountd ) Number ofd )Amountd ) Number ofd )AmounteereturnseUereturnseUereturnseUereturnseUe returnse Ue returnse Uf~ fh`c@~ fhc@~ fhc@~ fhc@~ fhc@~ fhd@~ fh d@~ fh@d@~ f h`d@~ f hd@~ f hd@~ f hd@gVAll returns, totalgG'?goB-@~ gWpc@gWK7A`@gWs@gW5^I @gWxi@gW<,T@g W46ٌ@@hBHn-@hB8d/@h Br@h BNё\C@h B&Sz7@h B;@iZ$1 under $5,000iI3@iJ1Z6@iBQI +@iB鷯#2@iB3\B@iBD@iB) 0$@iB:pH'@~ i [0s@i [H@i B rh9@i B+ =@jZ$5,000 under $10,000jI-@jJ؁sF0@jB"@jB6>°,ۆ;7=>٬#@j [+ @j [0*@j B鷯3@~ j Ba@kZ$10,000 under $15,000kIM O/(@kJc=y*@kBǺ@kB%@kB+ (1@~ kBI@kBTt$$@kBT((@k [):@k [% @k BZӼ1@k B46<5@lZ$15,000 under $20,000lIBf"@lJڊ%@lBPkw@lBɥ$@lB?5^I .@lBD*.@lB†Wʒ%@lB9)@l [{Pk @l [fa@l B>yX5-1@l BȘ8@mZ$20,000 under $25,000mIˡE!@mJ h"lxz#@mBo@mBo"@mBbX9,@mBd`-@mB|?5&@mBUN +@m [+ݓ @m [/$@m Bs0@m B 7@nZ$25,000 under $30,000nI㥛 0@nJX9v @nB6°Z>6h @ v B** v B**#wZ$1,500,000 under $2,000,000wI6@wJ~:p@~ wB~ wBwBɵ3@~ wB @~ wB~ wFw [B@w B}гY9 @ w B** w B**#xZ$2,000,000 under $5,000,000xIǺ0@xJ~8gD)@~ xB~ xBxB46/@xBKW0@~ xB~ xFx [a2U0*?x B5;N@ x B** x B**$yZ$5,000,000 under $10,000,000yIK7A@yJ|г@~ yB~ yByB F%u2@yBNё\#4@~ yB~ yFy [ˡE?y B):? y B** y B**zZ$10,000,000 or more~ zI~ zJ~ zB~ zB~ zB~ zB~ zB~ zF~ z [~ z B z B** z B**{VTaxable returns, total{pH}8g@{oEGri@{CFx?{C0*@{C&S@{C&†@{C镲 @{C rh@{ W47?{ WΪV?{ C@{ C^@ |ZNo adjusted gross income|Aj+F@|J䃞ͪC@|BZB>AQ5VVuE<,ԚG@| B+e>@| B/'8@~ | B~ | B}Z$1 under $5,000~ }I~ }J~ }B~ }B~ }B~ }B~ }B~ }B} B c4@} B0*X;@~ } B~ } B~Z$5,000 under $10,000~I'B@~J!uE@~[EJy8@~B1ZLC@~B=yXQ@~B=yXQ@~B6@~BDio8@~ [_L @~ [s#@~ BnZF@~ B:HK@Z$10,000 under $15,000Ilq7@JEGr<@[镲l"@[K+@B -8@Bho:@B:pΈR,@B.11@ [q -@ [!lV@ BSt$7@ B$@@ ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,)@ ,@ ,Q@  ,@ ,@ ,@ , @ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@Z$15,000 under $20,000Iio*@J1Z,@[ cZB @[mV})@[X9Ȇ4@BH4@[-@B-!l1@ [?ܵ<@ [vq @ B,ԚG8@ B h"B@Z$20,000 under $25,000I c%@JHPsW'@[?F@[Y8ō&@[|Pk1@[1w-!2@[*0@[1%D4@ [x@ [kwc@ [ۊed3@ [X9f8@Z$25,000 under $30,000I:p("@JT$@[ү@[Q{"@[Zd;+@[~z,@[Aǘ,@[:M0@ [K@ [?@ B|г3@ B}?5^8@Z$30,000 under $40,000I*:H@JB`"@[ΪVl@[{@Bv}@~ B@@[Af5$@[S*@ [S @ [ho@ [$(~)@ [F_1@Z$40,000 under $50,000IK46@JBi@[K7@[r@B3@BJY8@[@[UN`#@ [ @ [1%d@ [|a2U,@ [%䃞M1@Z$50,000 under $75,000I9#J@J)Ǻ@B46<= @BV/@BPk@B/n@[/$F@[,eX@ [2w-!t@ [sA @ ["@ [_LU)@Z$75,000 under $100,000IET@JFx @[jMS4@[M O@[@[!lV@[l@[0L F%@ [2U0*@ [-!lV@ B**7.20 B**9.10Z$100,000 under $200,000I[Ӽ@JMbX@[l g@[V-o#@BY8@Bzv@[MSt$@[ )@ [O@aS@ [ˡE}@  B**  B**Z$200,000 under $500,000I Q @J@~ B~ BBV-@B5^I B@~ B~ B [=,Ԛ? [m@  B**  B**!Z$500,000 under $1,000,000IǺp@J|a2U@~ B~ BB"uq-@B-CV.@~ B~ F [d]Fx? B+ݓ@  B**  B**Z$1,000,000 or moreql g@rc=yX@~ B~ BBv]+@BGr,@~ B~ F [_vO? B`vOj?  B**  B**!\Nontaxable returns, totalm Oe@naTR'I@]2@]K=@]_vO@]C @]oT@]>٬@ ]HP? ]'?~  ]@ ]+ݓ&@%^ Footnotes at end of table._Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMRE(Coefficient of variation for number of returns and amount (percent))S(T Statutory adjustments--continued%%%%%%% % % % %&' Payments to a('Penalty on early('Alimony('Self-employed health( 'Medical savings  ($ 'Certain business expenses of (.Size of adjustedi Keogh plan0iwithdrawal of savings0 ipaid0iinsurance deduction0 iaccount deduction 0* i"reservist, performing artist, etc. 0c gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount ) Number of )AmountreturnsUreturnsUreturnsUreturnsU returns U returns U~ hd@~ he@~ h e@~ h@e@~ h`e@~ he@~ he@~ he@~  he@~  hf@~  h f@~  h@f@VAll returns, totalG7d*@Hڊe?Ciq@C:M ,@C؁sF@C]m;@C6?CS?~  C@ CvOj$@ CDioL@ Co_?O@ ZNo adjusted gross incomeI9v@@J( n9@B,C6@B-CD@Bsh|1@B[ A0@B<,Ԛ@BBi!@ Bh|?QP@ Ba+}K@~  B~  BZ$1 under $5,000I+eE@J]mJ@B㥛 @3@BI +N@BI +'G@BcZB>0I@Bǘ @B{P$@ B**70.56 B**73.97~  B~  BZ$5,000 under $10,000Ij+@@JW[%@BjM@@~ Bؒ@B#t-@B@Bc]K@ B**24.95 B**17.37~  B~  BZ$75,000 under $100,000I4@"@JɅ @B^I K.@B3ı.n#<@BHP*@B-.@BV/@BW2@ B**12.40 B**13.02~  B~  BZ$100,000 under $200,000IZd;_@J@@B/$*@BӼ5@B:MM#@BcZB>%@B;M O @B? @  B**  B** B_vX@ B_vX@Z$200,000 under $500,000I:M@Jl g3 @Bs,@B~:`5@B=U@B>W[@B`"@B0' 5@  B**  B** BAX@ BAX@!Z$500,000 under $1,000,000I**2.24J**2.53B$~0@Bw/I@BT@BAf'@BH@F&S@ Bec]2@ Bܵ|3@~  B~  B#Z$1,000,000 under $1,500,000 I** I**Br0@B鷯W=@BDioi @BLJ!@BI&@F^K= @ B1*4@~  B7@~  B~  B#Z$1,500,000 under $2,000,000 I** I**B h"l/@Bvq uM@B@@BT&@B~8gDi@Fkw@ BM O/8@ B>٬l9@~  B~  B#Z$2,000,000 under $5,000,000 I** I**BcZB>&犎<@Bz,C+@BQ@B=yX5?FOjM? B_L0@ Bhs0@~  B~  B$Z$5,000,000 under $10,000,000 I** I**B㥛 0"@Bz6>W 6@BQI&@Bh|?5@Bw-!l?FGx $(? B**25.51 B**17.37~  B~  BZ$10,000,000 or more I** I**~ B~ B~ B~ B~ B~ F  B**  B**~  B~  BVTaxable returns, total@ @Hk ?CPkw@C,@C٬\@C9#J@C"~?Cx#? C,eXw&@ CM O%@ C3M@ CZӼtO@ ZNo adjusted gross incomeAv=@J&S"E@~ Bð@BqL@Beaa3@B]Fxk8@Bꕲ qG@B;pΈ:@  B**  B**~  B~  BZ$1 under $5,000~ I~ JBı.nR@B!uqX@~ B~ BBvOjV@BvOjV@~  B~  B~  B~  BZ$5,000 under $10,000Im4X@Jm4X@B&†'A@B{(J@B鷯R@BBR@B?46@B<9@~  B~  B~  B~  BZ$10,000 under $15,000IAfWF@JF_G@BL7A`u;@Bvq S@B'AB@BCiqRA@~ B@BV--@ B**70.56 B**78.44~  B~  BZ$15,000 under $20,000I0' E@JrH@B q{6@BQIE@BMbP;@BV=@B=U#@BBi'@ B8EGrK@ BÊK@~  B~  BZ$20,000 under $25,000I>yX5 ;@J镲<@B' 4@B^iA@B_QF@Bݵ|ЛJ@Bz6>W;#@~ Bv@ B2%H@ B%䃞K@~  B~  BZ$25,000 under $30,000ISt$9@~ J@Bt9@B-CB@BA`9@Blxz,s<@BD"@B&S%@ BR@ Bd`TW@~  B~  BZ$30,000 under $40,000I_L,.@J;pΈҎ1@BH}8.@BYV@@Bw#)1@Bꕲ q6@BsF@BJ@ Bl gsH@ B9I@~  B~  BZ$40,000 under $50,000I.@Jp_2@BpΈ0@BDlA@BGr3@Bb-;@B~jt@B,C@ B&SMH@ BxJ@ B`TR'Q@ B?Q@Z$50,000 under $75,000IX2ıN!@J;pΈ~%@Bn4@%@BE$@@B h"lX(@BMb.@BH@B?@ B~jD@ B|гAB@~  B~  BZ$75,000 under $100,000Ia2U0*i@J8m @B3.@BgsE=@Bq -0+@B*:/@Bz6@Bc=y@ B**12.44 B**13.09~  B~  BZ$100,000 under $200,000IZӼc@Jܵ|@Bsh|?*@B/46@B6;NQ#@B/ݤ%@Bz6>W @B9#J @  B**  B** B_vX@ B_vX@Z$200,000 under $500,000IjM@J0' 5 @BN@!,@B O5@Bڊe@B0*@B"@BV/;@  B**  B** BAX@ BAX@!Z$500,000 under $1,000,000I**2.24J**2.53B1@BǺI@BY8@B h",@Bz):K@F:pΈ@ Bec]2@ Bܵ|3@~  B~  BZ$1,000,000 or more I** J**BSt$"@BDl8@Bg@BS:@B?FT? B+ٮ,@ B>W[.@~  B~  B!\Nontaxable returns, total~ m@n -8/@g5^I "!@g:H?@gn*@g"lxz(@g_L @gK= @~  gY@~  gv@ gԚX@ gԚX@%^ Footnotes at end of table._Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMRE(Coefficient of variation for number of returns and amount (percent))S(T Statutory adjustments--continued%%% , - , -  ,  -  ,  - ,l , , ,X ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@& 'Other('Foreign housing( 'Basic standard deduction(%'Additional standard deduction(! 'Total itemized deductions ( ' Exemptions ;.Size of adjustedi adjustments0i adjustment0 i 0 i 0  i  0  i  0c gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount ) Number of )AmountreturnsUreturnsUreturnsUreturnsU returns U returns U~ h`f@~ hf@~ hf@~ hf@~ hf@~ hg@~ h g@~ h@g@~  h`g@~  hg@~  hg@~  hg@VAll returns, totalGz6>@H!uq;(@COjM@@CF%uH9@CF%u?CCl?CH}?CL F%u? Cx&? CZӼ? CK46? Cw#? ZNo adjusted gross incomeIU@J4@"F@B**0.00B**0.00~ B~ B~ B~ B~  B~  B BbX9H@ B^I +@Z$1 under $5,000I#~jK@J.!eW@~ B~ BB h"?BׁsF?B#J{/L@B/L @ BNё\C@ Bۊed@ B? B)Ǻ?Z$5,000 under $10,000I D@JJY8J@~ B~ BBOjM?B=U?B% @B|?5 @ B†W2@ Bz,C@ B†W2? Bŏ1w-?Z$10,000 under $15,000I]CC@J:S@~ B~ BB1%?B?ܵ|?Bd`TR@B?5@ BN@a @ B1%$@ BDl? B&†?Z$15,000 under $20,000IjtB@J0' L@ B** B**B2U0*?BeX?B2ı.n @B$~{ @ BL7A`e @ B=U@ Bt? B(?Z$20,000 under $25,000IY>E@JrL@~ B~ BBK7?BׁsF?B*:@Buq @ B猨@~  B(u@ B>W[? B( ?Z$25,000 under $30,000IDذ@@JGE@~ B~ BB[Y8@J!lVe@@~ B~ BBz,C?Bz6?BZd;O @B~@ BI.!? B3"@ B]C? Bz,C?Z$40,000 under $50,000Io_78@J"E@ B** B**Bz,C?BpΈ?BV_@Bݵ|s@ B%䃞? B:p@ B? Bjt?Z$50,000 under $75,000I~:-@Jxz,C 8@B**0.00B**0.00BX9v?BBiq?B,Cb @BV-@ B|гY? Bۊe? B(? B(?Z$75,000 under $100,000IH7@J q A@ B** B**BBf@Bܵ|P@B6@Bs2@ Bgj+? Bn4@? B rh? B qh?Z$100,000 under $200,000ITR'1@J:};@BK=R@B1eQ@Bd]F@B"uq@B**5.73B**6.04 B.n? BR!u? BHPs? Bx?Z$200,000 under $500,000IMb`2@J鷯:@B**31.15B**25.07B"lxz@Bu@ B** B** B?? BΪV? B"uq ? Bs?!Z$500,000 under $1,000,000I@4@J:HE@ B** B**BI +@B:pH@ B** B** Bu? B0*? B_L?  B[1]#Z$1,000,000 under $1,500,000IK=u5@J؁sF1@ B** B**Bd]F8@Bkwc@ B** B** B47? Bv? BMJ?  B[1]#Z$1,500,000 under $2,000,000IW[:@J?U@ B** B**B[@BET@ B** B** BDio? Bn? B -?  B[1]#Z$2,000,000 under $5,000,000I_):-@JAV=@ B** B**Bio @BK=U @ B** B** B1Zd? BH}8? B q?  B[1]$Z$5,000,000 under $10,000,000I&䃞j$@J r? B** B**BVm@B Ac@ B** B** Bl? Boʡ? B1*?  B[1]Z$10,000,000 or more~ I~ J B** B**~ B~ B B** B**~  B~  B~  B  B[1]VTaxable returns, total@Ƌ @H ^)k(@CHPs@@CN@9@C h"?Cea?Cec]?Cı.n? C?W[? CSt$? C:H? Cm4@? ZNo adjusted gross income I** J**~ B~ B~ B~ B~ B~ B~  B~  B Bs/@ Bio/@Z$1 under $5,000~ I~ J~ B~ BBNё\@Bio@B2U0*L@BClN@ B\mbG@ BԚhD@ B y'X@ B y'X@Z$5,000 under $10,000~ I~ J~ B~ BBClg@Ba+e@B$~ @B]Fx @ B6W[? Bv? BʡE? BʡE?Z$75,000 under $100,000IǺ&7@J:pΈA@~ B~ BBm{@B&†W@B6@BV-2@ BPs? B#? B58EGr? B58EGr?Z$100,000 under $200,000I|a21@Jd]F;@BM OR@BlV}Q@B~k @B(@B**5.73B**6.04 BW2? B h"lxz? B;pΈ? B[ A?Z$200,000 under $500,000I-a2@Je`TR:@B**31.38B**25.25B( @BK=@ B** B** BT? BJ4? Bu? Bm?!Z$500,000 under $1,000,000IeX4@JCE@ B** B**B\ Ac @BvOjM@ B** B**~  B^@ Bs? BTt$?~  BZ$1,000,000 or moreI/'k(@Jxz,C9@ B** B**Bk g@~ Bq@ B** B** BF%u? B!uq? BΪV?~  B!\Nontaxable returns, totalm-CF1@nΈ@@~ g~ ggΈ ?gq -?g,C?~ gj@ gCl? g37? gMb? g;Nё\?%^ Footnotes at end of table._Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMRE(Coefficient of variation for number of returns and amount (percent))STTaxable income%TAlternative minimum tax%!TIncome tax before credits%ss s s s s%.Size of adjusted gross income) Number of)Amount) Number of)Amount) Number of)Amountss s s < <returnsUreturnsUreturnsUss s s < <~ hg@~ hh@~ h h@~ h@h@~ h`h@~ hh@ss s s < <VAll returns, totalG46G3@B:M$@ss s s > >Z$1 under $5,000IԚ@J#~j@ B** B**B=yX@B`TR'5@st t u v vZ$5,000 under $10,000IR'?J4@b@B q+J@B*:L@BZӼ?Bz6+@st t u v vZ$10,000 under $15,000I1%?J48E?B;M ;R@B]KX@BA`"?BKY8?st t u v vZ$15,000 under $20,000I+eX?Jۊe?BH}P@BeX'L@B+eX?B㥛 ?st t u v vZ$20,000 under $25,000IB?J F%u?BVP@BvR@Blxz,C?BH.?st t u v vZ$25,000 under $30,000Iec]?JW[?B-!lP@B&SeX@B>٬\?BD?st t u v vZ$30,000 under $40,000IX?Jhs?BDio1I@B rhB@BX?BJY8?st t u v vZ$40,000 under $50,000I/L F?J}8gD?BsF;@B@XG@B}8gD?Bl?st t u v vZ$50,000 under $75,000I鷯?Jx&1?BEJ$@BmR-@B_L?B@Bec]I@Bŏ1w-!?BYڊ?st t u v vZ$50,000 under $75,000Ix?Jm4@?~ B|@BZ\-@BԚ?Bv?st t u v vZ$75,000 under $100,000IBi?Jo?B h"l!@BH*@B qh?B@߾?st t u v vZ$100,000 under $200,000I!uq?JN@?BeX7@B-Cv@B0*?BuV?st t u v vZ$200,000 under $500,000I1%?Jq -?B**1.11B**1.40BpΈ?~ B0V@st t u v v!Z$500,000 under $1,000,000Iho?JK7? B** B**Brh|?Bio?st t u v vZ$1,000,000 or moreIB`"?J( 0? B** B**B1*?B ?sv t u v v!\Nontaxable returns, totalm58EGr?n ?g9<@g0*<@gBiq?gZd;?sv t u v v8w0[1] No exemption allowed at these income levels.t t u v vS^K** Data combined to avoid disclosure of information for specific taxpayers.? ? u v vkNcSource: IRS, Statistics of Income, Individual Complete Report 2003, Publication 1304, October 2005. u v v u v v u v v u v v u v v u v v u v v  ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@  u  v  v! u! v! v" u" v" v# u# v# v$ u$ v$ v% u% v% v& u& v& v' u' v' v( u( v( v) u) v) v* u* v* v+ u+ v+ v, u, v, v- u- v- v. u. v. v/ u/ v/ v0 u0 v0 v1 u1 v1 v2 u2 v2 v3 u3 v3 v4 u4 v4 v5 u5 v5 v6 u6 v6 v7 u7 v7 v8 u8 v8 v9 u9 v9 v: u: v: v; u; v; v< u< v< v= u= v= v> u> v> v? u? v? v@ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,@H ,@I ,@J ,@K ,@L ,@M ,@N ,@O ,@P ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,@Z ,@[ ,@\ ,@] ,@^ ,@_ ,@@ u@ v@ vA uA vA vB uB vB vC uC vC vD uD vD vE uE vE vF uF vF vG uG vG vH uH vH vI uI vI vJ uJ vJ vK uK vK vL uL vL vM uM vM vN uN vN vO uO vO vP uP vP vQ uQ vQ vR uR vR vS uS vS vT uT vT vU uU vU vV uV vV vW uW vW vX uX vX vY uY vY vZ uZ vZ v[ u[ v[ v\ u\ v\ v] u] v] v^ u^ v^ v_ u_ v_ v` ,@` u` v` v= X/> ????m~&wDVDV,*0(*0*0t)(0(0\\(xGG GG GЉG \qq     "