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�� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �D�l""""""""""""""""""""""""""""""" �@ �@ �@ �@ �@ �@ �@ �@ �@  �@  �@  �@  �@  �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@ �@� � � � � � � � � �  �  �  �  �  � � � � � � � � � � � � � � � � � � �D�l"""""""""""""""""""""""""""""""  �@! �@" �@# �@$ �@% �@& �@' �@�  �! �" �# �$ �% �& �' ���"""""""���(%�DD�%�( � �� � � H]���� X�����P��?�"��`���k+��]4@]�X Y I?*EeV� ��(<QAdjusted Gross Income Less Deficit (line 37, Form 1040) Income that had to be reported for the calculation of total income (line 22, Form 1040) and of adjusted gross income included the following: " Compensation for services, including wages, salaries, fees, commissions, tips, taxable fringe benefits, and similar items; " Taxable interest received; " Ordinary dividends and capital gain distributions; " Taxable refunds of state and local income taxes; " Alimony and separate maintenance payments; " Net income derived from a business, profession, or farm; " Net gain from the sale of capital assets; " Net gain from the sale of business property; " Taxable amounts of annuities, pensions, and individual retirement arrangement (IRA) distributions; " Rents and royalties; " Distributive share of partnership or S corporation net income; " Net income from an estate or trust; " Unemployment compensation; " Taxable amounts of social security and railroad retirement (Tier 1) payments; " Taxable distributions from a Coverdell education savings account or qualified tuition program; " Taxable distributions from a health savings account (HSA) or Archer MSA; " Prizes, awards, and gambling winnings; " Jury duty pay; " Amounts received that were claimed as a deduction or credit in a prior year; " Bartering income; " Alaska permanent fund dividends; and " Alternative trade adjustment assistance " Income from an activity not engaged in for profit; " Loss on certain corrective distributions of excess deferrals; " Dividends on insurance policies if they exceeded the total of all net premiums paid; Some reported income was fully or partially excluded from total income for 2006. The following is a list of such items: " The cost basis of pension, annuity, or IRA payments or distributions; " Tax-exempt interest; " Limited exclusion of social security benefits and railroad retirement benefits (only required to be reported if there was also a taxable amount); " Limited exclusion of qualified foreign earned income; " Exclusion of part or all of the gain from sale of principal residence up to $250,000 ($500,000 on joint returns); and From total income, the following statutory adjustments (lines 23 through 35, Form 1040) were subtracted to arrive at adjusted gross income (line 37, Form 1040): " Archer MSA deduction; " Educator expenses; " Certain business expenses of reservists, performing artists, and fee-basis government officials; " Health savings account deduction; " Moving expenses; " One-half of self-employment tax; " Contributions to self-employed retirement plans (Keogh or simplified employee pension) and certain contributions to IRAs; " Self-employed health insurance deduction; " Forfeited interest and penalties incurred by persons who made premature withdrawals of funds from time savings accounts; " Alimony payments; " IRA deductions; " Certain student loan interest; " Amount of jury duty pay reported on line 21, Form 1040, that was repaid to employers; " Tuition and fees deduction; " Domestic production activities deduction; " Deductible expenses related to income on line 21 from the rental of personal property engaged in for profit; " Forestation or reforestation expenses; " Foreign housing exclusion; " Repayments of supplemental unemployment compensation; " Attorney fees and court costs paid after October 22, 2004, for actions settled or decided after that date involving certain unlawful discrimination claims but only to the extent of gross income from such actions; and A deficit occurred if the allowable exclusions and deductions exceeded gross income, (i.e., the amount on line 36 was greater than the amount on line 22).<�"%H(��� � � H^���� X�����P��?�"��`������]4@^�� Y su�1YvE�h]�=z�� ���<[ Salaries and Wages (line 7, Form 1040) Salaries and wages as reported on the tax return were amounts of compensation primarily for personal services. The following items are included: " salaries; " wages; " commissions; " bonuses; " tips; " fees; " excess reimbursement of employee business expenses; " moving expenses allowances; " the difference between the fair market value of certain property and the discount price for which it was purchased by a taxpayer from his or her employer; " severance pay; " sick pay; " the value of exercising a stock appreciation right; " directors fees; " vacation allowances; " most disability payments; " strike and lockout benefits; " the value of certain non-monetary payments for services (e.g., merchandise, accommodations, certain meals or lodging, certain stock purchase plans, or property); " dependent care benefits; " employer provided adoption benefits; and " scholarship and fellowship grants. Identifiable amounts for any of these categories, which may have been reported by taxpayers as  other income, are treated as salaries and wages for the statistics.<y8���� � � Hh^���� X�����P��?�"��`��� � ��]4@h^�d Y �9G@�-c�� ��~<�Taxable Interest (Received) (line 8a, Form 1040) This amount was the taxable portion of interest received from bonds, debentures, notes, mortgages, certain insurance policy proceeds, personal loans, bank deposits, savings deposits, tax refunds, and U.S. savings bonds. Also included as interest were  dividends on deposits or withdrawable accounts in mutual savings banks, savings and loan associations, and credit unions. Interest on state or local government obligations remained tax-exempt, but the total tax-exempt interest had to be reported on line 8b of Form 1040. It was not included in the taxpayer s income for tax purposes.<�� ~r0"0��� � � B^���� X�P�P�?�� ��  T�]4@^�tY gC!O_%G*�'�� ���<�Tax-Exempt Interest (line 8b, Form 1040) Tax-exempt interest included interest on certain State and municipal bonds, as well as any tax-exempt interest dividends from a mutual fund or other regulated investment company. This was an information reporting requirement and did not convert tax-exempt interest into taxable interest. It is included as income for certain programs, for example for the earned income credit or taxability of social security benefits.<wQ�rT��� � � BS���� X�P�P�?�� ���0�]4@S� Y @xJ�!rud�� ���<� Ordinary Dividends (line 9a, Form 1040) Ordinary dividend income consisted of distributions of money, stock, or other property received by taxpayers from domestic and foreign corporations, either directly or passed through estates, trusts, partnerships, or regulated investment companies. Ordinary dividends also included distributions from money market mutual funds. Ordinary dividends did not include nontaxable distributions of stock or stock rights, returns of capital, capital gains, or liquidation distributions. Taxpayers were also instructed to exclude amounts paid on deposits or withdrawable accounts in banks, mutual savings banks, cooperative banks, savings and loan associations, and credit unions, which were treated as interest income. Qualified dividends are the ordinary dividends received in tax years beginning after 2002 that met certain conditions. These included: the dividend must have been paid by a U.S. corporation or a  qualified foreign corporation; the stock ownership must have met certain holding period requirements; the dividends were not from certain institutions, such as mutual savings banks, cooperative banks, credit unions, tax-exempt organizations, or farmer cooperatives; and the dividends were not for any share of stock which was part of an employee stock ownership plan (ESOP). The maximum tax rate for qualified dividends was 15 percent (generally 5 percent for taxpayers whose other income was taxed at the 10 percent or 15 percent rate).<k��rĆ<��� � � BS���� X�P�P�?�� ����]4@S�,Y �tGsl9�� ���<� Qualified Dividends (line 9b, Form 1040) Ordinary dividend income consisted of distributions of money, stock, or other property received by taxpayers from domestic and foreign corporations, either directly or passed through estates, trusts, partnerships, or regulated investment companies. Ordinary dividends also included distributions from money market mutual funds. Ordinary dividends did not include nontaxable distributions of stock or stock rights, returns of capital, capital gains, or liquidation distributions. Taxpayers were also instructed to exclude amounts paid on deposits or withdrawable accounts in banks, mutual savings banks, cooperative banks, savings and loan associations, and credit unions, which were treated as interest income. Qualified dividends are the ordinary dividends received in tax years beginning after 2002 that met certain conditions. These included: the dividend must have been paid by a U.S. corporation or a  qualified foreign corporation; the stock ownership must have met certain holding period requirements; the dividends were not from certain institutions, such as mutual savings banks, cooperative banks, credit unions, tax-exempt organizations, or farmer cooperatives; and the dividends were not for any share of stock which was part of an employee stock ownership plan (ESOP). The maximum tax rate for qualified dividends was 15 percent (generally 5 percent for taxpayers whose other income was taxed at the 10 percent or 15 percent rate)<k��r���� � � BLT���� X�P�P�?����� �]4@LT�0Y �7]*B;tA��� ��\<]State Income Tax Refund (line 10, Form 1040) If a taxpayer received a refund, credit, or offset of state or local income taxes in 2006 that was paid or deducted before 2006, all or part of that amount had to be reported as income to the extent that an itemized deduction for state and local income taxes had previously resulted in a tax benefit.<�\r�(��� �  � BT���� X�P�P�?�����H�]4 @T�4Y ҳID�#ߧL�� ���<�Alimony Received (line 11, Form 1040) Payments received as alimony or separate maintenance were income to the person receiving them.<e[�rT��� �  � BU���� X�P�P�?����3`�]4 @U�8Y �1�/Ci@�>�&�� ��K<� Business or Profession Net Income or Loss (line 12, Form 1040) This source of income or loss was reported by individuals who were sole proprietors of a nonfarm business, including self-employed members of a profession. If two or more sole proprietorships were operated by the same taxpayer, the single amount of net income or loss included in the adjusted gross income represented the combined net income and loss from all sole proprietorships. The proprietor was required to exclude investment income from business profits and include it, instead, with the various types of investment income for which separate provisions were made on the individual income tax return. Total expenses (line 28, Schedule C) were deducted from gross income (line 7, Schedule C) to arrive at a tentative profit or loss. Expenses for business use of the taxpayer s home (line 30, Schedule C) were then deducted to arrive at net income or loss. Compensation of the proprietor was included in computing net income, and was not allowed as a business deduction. The deduction of net operating losses from previous years was not considered a business expense, but was offset against  Other Income (line 21, Form 1040). Information on sole proprietorships, business receipts, and expenditures can be found in the Summer 2008 issue of the Statistics of Income Bulletin.<�)�Ksy ��� �  � BxU���� X�P�P�?����=��]4 @xU�<Y (Ad L2u�� ���<�Capital Gain Distributions Reported on Form 1040 (included in line 13, Form 1040) Taxpayers who had capital gains strictly from capital gain distributions could enter the amount directly on line 13, Form 1040.<0 �@� ��� �  � BU���� X�P�P�?������]4 @U�@Y �O�;gKLMрN�� �� H<#Sales of Capital Assets, Net Gain or Loss (line 13, Form 1040) In general, capital assets for tax purposes included all property held for personal use or investment. Examples of such assets were homes, furniture, automobiles, and stocks and bonds. Most assets used for business activities were specifically excluded from treatment as capital assets. (See also  Sales of Property Other Than Capital Assets, Net Gain or Loss. ) The following concepts are used in the computation of net capital gain or loss for this report: Long-term or short-term: If the holding period was one year or less, the asset was considered short-term; otherwise, it was considered long-term. All capital gain distributions (distributions from mutual funds on the profit of sale of stock or bonds to the taxpayer) were considered long-term. Short-term capital gains were taxed at ordinary rates. Net capital gain: If the combination of net short-term gain or loss and net long-term gain or loss resulted in a positive amount, the taxpayer had a net capital gain. The full amount of this gain, whether short-term or long-term was included in adjusted gross income. Net capital loss: If the combination of net short-term gain or loss and net long-term gain or loss resulted in a negative amount, the taxpayer showed a net capital loss. The amount of net capital loss to be included in adjusted gross income was limited to the smaller of the actual net capital loss or $3,000 ($1,500 for married persons filing separately). Any excess capital losses over the $3,000 limit could be carried over to subsequent tax years ( long-term loss carryover and  short-term loss carryover in the statistics). The maximum rate for most long-term net capital gains was 15 percent (generally, 5 percent for taxpayers in the 10- or 15-percent tax bracket). Collectible gains and up to 50 percent of eligible gains on qualified small business stock were taxed at the 28-percent rate. Gains from the sale of certain depreciable real property were taxed at a 25-percent rate. Therefore, the long-term capital gain tax rate could be 5-percent, 15-percent, 25-percent, or 28-percent. Taxpayers were generally able to exclude from income up to $250,000 ($500,000 for married couples filing a joint tax return) of the gain on the sale of their homes.<H�)) v*sL���M�b @� ��� �  � B@V���� X�P�P�?����`�]4 @@V�DY �.�?J�8Ց/s�� �� H<#Sales of Capital Assets, Net Gain or Loss (line 13, Form 1040) In general, capital assets for tax purposes included all property held for personal use or investment. Examples of such assets were homes, furniture, automobiles, and stocks and bonds. Most assets used for business activities were specifically excluded from treatment as capital assets. (See also  Sales of Property Other Than Capital Assets, Net Gain or Loss. ) The following concepts are used in the computation of net capital gain or loss for this report: Long-term or short-term: If the holding period was one year or less, the asset was considered short-term; otherwise, it was considered long-term. All capital gain distributions (distributions from mutual funds on the profit of sale of stock or bonds to the taxpayer) were considered long-term. Short-term capital gains were taxed at ordinary rates. Net capital gain: If the combination of net short-term gain or loss and net long-term gain or loss resulted in a positive amount, the taxpayer had a net capital gain. The full amount of this gain, whether short-term or long-term was included in adjusted gross income. Net capital loss: If the combination of net short-term gain or loss and net long-term gain or loss resulted in a negative amount, the taxpayer showed a net capital loss. The amount of net capital loss to be included in adjusted gross income was limited to the smaller of the actual net capital loss or $3,000 ($1,500 for married persons filing separately). Any excess capital losses over the $3,000 limit could be carried over to subsequent tax years ( long-term loss carryover and  short-term loss carryover in the statistics). The maximum rate for most long-term net capital gains was 15 percent (generally, 5 percent for taxpayers in the 10- or 15-percent tax bracket). Collectible gains and up to 50 percent of eligible gains on qualified small business stock were taxed at the 28-percent rate. Gains from the sale of certain depreciable real property were taxed at a 25-percent rate. Therefore, the long-term capital gain tax rate could be 5-percent, 15-percent, 25-percent, or 28-percent. Taxpayers were generally able to exclude from income up to $250,000 ($500,000 for married couples filing a joint tax return) of the gain on the sale of their homes.<H�)& y*sL��P�b @��� � � BV���� X�P�P�?�������]4@V�HY  D Io~�� ���<�Short-Term Capital Gain or Loss (line 7, Schedule D) These include gains and losses from sale of capital assets held one year or less.<���@� ��� � � B$��� X�P�P�?����!���]4@$LY E�NF/�� ���<�Short-Term Capital Gain or Loss (line 7, Schedule D) These include gains and losses from sale of capital assets held one year or less.<���@� ��� � � Bt��� X�P�P�?��!��#F<�]4@tPY [#v:&N޿�2S��� ���<�Short-Term Loss Carryover (line 6, Schedule D) These are short-term capital losses from the prior year Schedule D that are carried over to the current year.<���@� ��� � � B؄���� X�P�P�?��#��%���]4@؄��Y �/X�$FRy�� ���<)Net Short-Term Gain or Loss from Sales of Capital Assets See  Sales of Capital Assets, Net Gain or Loss, also  Short-Term Capital Gain or Loss. <?8��@� ��� � � B<��� X�P�P�?��%��&~0�]4@<D'Y #;H�#b3� z�� ���<)Net Short-Term Gain or Loss from Sales of Capital Assets See  Sales of Capital Assets, Net Gain or Loss, also  Short-Term Capital Gain or Loss. <?8��@� ��� � � B���� X�P�P�?��'��)� �]4@�H(Y lDXJ~O@�rk4޶�� ���<�Long-Term Loss Carryover (line 14, Schedule D) Long-term capital losses from the prior year Schedule D that are carried over to the current year.<�U�@� ��� � � B\��� X�P�P�?��9��;���]4@\d/Y uShHFDɾ��� ���<�Long-Term Gain or Loss from Other Forms (line 11, Schedule D) The other forms include: " Long-term gains from Forms 4797, 2439, and 6252; " Long-term gain or loss from Forms 4684, 6781, and 8824 <�'��@� ��� � � B���� X�P�P�?��;��=%l�]4@�h0Y nt0ӳG�3va�� ���<�Long-Term Gain or Loss from Other Forms (line 11, Schedule D) The other forms include: " Long-term gains from Forms 4797, 2439, and 6252; " Long-term gain or loss from Forms 4684, 6781, and 8824<�'~�@� ��� � � B$��� X�P�P�?��A��C*��]4@$l1Y d�qM� �/Z!V�� ��Y<�Schedule D Capital Gain Distributions See  Sales of Capital Assets, Net Gain or Loss. <�%�Y@� ��� � � B���� X�P�P�?��D�GO �]4@�p2Y *�ilJ�1��� ���<1Sales of Property Other Than Capital Assets, Net Gain Less Loss (line 14, Form 1040) Property other than capital assets generally included property of a business nature, in contrast to personal or investment property, which were capital assets. Some types of property specifically included in this group were: (1) certain depreciable, depletable, and real business property; (2) accounts and notes receivable in the ordinary course of business generated from the sale of goods and services ordinarily held for sale by the business or includable in the inventory of the business; (3) certain copyrights, literary, musical, or artistic compositions, or similar properties; and (4) amounts resulting from certain  involuntary conversions, including net losses from casualty and theft. Taxpayers reported all gains and losses not treated as capital gains on Form 4797, Sales of Business Property.<c?����� � � B���� X�P�P�?��G��J��]4@�t3Y `� H#햪n��� ���<C Individual Retirement Arrangement Taxable Distributions (line 15b, Form 1040) Any money or property received from a taxpayer s IRA account was considered a distribution and, generally, had to be included in the taxpayer s total income in the year received. Exempted from this rule were tax-free roll-over distributions from one retirement account to another, distributions where the payout represented previously taxed non-deductible IRA contributions, distributions from a Roth IRA, and distributions from an IRA made directly by the trustee to a qualified charitable organization where the taxpayer was at least 70 � when the distribution was made. If a taxpayer converted from a traditional IRA to a Roth IRA, the taxpayer was required to include in gross income the amount that they would have reported in income if they had made a withdrawal from this IRA. The taxpayer did not include in gross income any part of the conversion that was a nondeductible contribution in a traditional IRA. Starting in 2005, qualified hurricane distributions by Hurricanes Katrina, Rita, and Wilma. were not subject to the additional 10 percent tax on early distributions by taxpayers affected.<F7@�@� ��� � � BP��� X�P�P�?��K��N��]4@Px4Y n>�wH�:�)\��� ��< Pensions and Annuities (lines 16a, 16b, Form 1040) Generally, pensions are periodic income received after retirement for past services with an employer, while annuities are income payable at stated intervals after payment of a specific premium. A taxpayer could acquire a pension or annuity either by purchase from a commercial organization (usually life insurance, endowment, or annuity contracts) or under a plan or contract connected with the taxpayer s employment. Those pensions or annuities obtained in connection with employment could be purchased entirely by the taxpayer or could be financed in part (a contributory plan) or in whole (a non-contributory plan) by contributions of the employer. Since a non-contributory plan was paid for entirely by an employer, the amount received by the employee was fully taxable. This fully taxable pension was reported on lines 16a and 16b. For the taxpayer who participated in a contributory retirement plan while employed, the amount received was only partially taxable. In general, the amount excludable from gross income, the nontaxable portion, represented the taxpayer s contributions under the plan, while the taxable portion represented the employer s contribution and earnings on the entire investment. The nontaxable contribution had to be amortized over the expected lifetime of the taxpayer. The entire amount of pensions and annuities received for the year was reported on line 16a of the Form 1040. The taxable portion was computed on a separate worksheet and entered on line 16b.<�� ��� �  � B���� X�P�P�?��O��Q �]4 @�|5Y a{GL(g�/�� ���<�Rent Net Income or Loss (line 22, columns A,B,C, Schedule E) Rent net income or loss was determined by deducting from gross rent, the amounts for depreciation, repairs, improvements, interest, taxes, commissions, advertising, utilities, insurance, janitorial services, and any other allowable expenses related to the rented property. In the statistics, total rental net loss includes passive losses that were not deductible in figuring AGI.<���� ��� �! � B��� X�P�P�?��RX�V���]4!@6Y �A�,�,��� ���<�Royalty Net Income or Loss (line 22, columns A, B, C, Schedule E) Net royalties consisted of gross royalties less deductions for depletion, depreciation, office rent, legal fees, clerical help, interest, taxes, and similar items. Gross royalties included revenues from oil, gas, and other mineral rights; revenue from patents; and revenue from literary, musical, or artistic works. Certain royalties received under a lease agreement on timber, coal, and domestic iron ore were eligible for capital gains or ordinary loss treatment under Code section 1231. As a result of the separate computation, those royalties are reflected in the statistics for  sales of capital assets and  sales of property other than capital assets. <�� �� ��� �" � B|��� X�P�P�?��W��Y���]4"@|�7Y U6FOL� '7���� ���<�Farm Rental Net Income or Loss (line 40, Schedule E) Taxpayers were required to report farm rental income and expenses separately from other farm profit or loss if they: a) received income that was based on crops or livestock produced by the tenant, and b) did not manage or operate the farm to any great extent. This income and expenses were reported on Form 4835 with net income less loss then reported on Schedule E.<���� ��� �# � B���� X�P�P�?��[fb^T�]4#@��8Y H?@Hk�+)X�� ��<Total Rent and Royalty Income or Loss (line 26 plus lines 39 and 40, Schedule E) This income concept consisted of all rent and royalty income and loss that was used in computing adjusted gross income, including farm rental income and suspended rental loss carry-over from prior years. It excluded the portion of rental losses that was not deductible in computing adjusted gross income due to the passive loss rules. Income or loss from real estate mortgage investment conduits were also included in this concept.<�%�� ��� �$ � BD��� X�P�P�?��_��b� <�]4$@D�9Y w�q:L}G�u�� ��;<wPartnership and S Corporation Net Income or Loss (line 32, Schedule E) Partnerships and S Corporations (formerly Subchapter S Corporations) are not taxable entities; therefore, tax on their net profit or loss was levied, in general, directly on the members of the partnership or shareholders of the S Corporation. The profit or loss shown in the statistics was the taxpayer s share of the ordinary gain or loss of the enterprise, and certain payments made to the taxpayer for the use of capital or, for partnership, as salary. Net long-term capital gains received from partnerships and S Corporations were reported on Schedule D. If a return showed net income from one partnership or S Corporation and a net loss from another, the two were added together, and the return was tabulated by the net amount of income or loss in the appropriate column. Beginning in 1987, net income and net loss were reported separately for passive and non-passive partnership and S Corporation activities. Passive losses were limited under new rules to the amount that could offset passive income.<0};rL��� �% � B���� X�P�P�?��c��f� �]4%@��:Y 1?K�/67c�� ���<� Estate or Trust Net Income or Loss (line 37, Schedule E, Part III) This was the beneficiary s share of fiduciary income (with the exception of the items described below, which were reported separately) from any estate or trust. Income from estates or trusts included amounts required to be distributed, amounts credited to beneficiaries accounts from current-year fiduciary income (whether or not actually distributed), and any other amounts which were properly paid, credited, or required to be distributed for that year. Taxpayers excluded their share of dividends and gains or losses from sales of capital assets or other property, from estate or trust income. Such income (which made up the largest portion of income from estates or trusts) was included on the tax return on the separate lines provided for these income types and was not separately identified for the statistics. A loss from an estate or trust was allocated to the beneficiary only upon settlement or termination of an estate or trust and was limited by the  passive loss rules. The columns labeled  net income and  net loss represent the sum of all income and losses reported from all estates or trusts, i.e., the net amount computed on a return-by-return basis.<�"����� �& � B ��� X�P�P�?��g��i* ��]4&@ �;Y R5 l�0M� {��� ��<Farm Net Income or Loss (line 18, Form 1040) This source of income or loss was reported by individuals who were sole proprietors of farms. When there were two or more farms operated by the same taxpayer, the single amount of profit or loss included in the adjusted gross income represented the combined profit and loss from all farming activities. Farm business total expenses (line 35, Schedule F) were deducted from farm gross income (line 11, Schedule F) to arrive at farm net profit or loss. Gains from certain sales of livestock and crops that qualified for capital gains treatment were excluded from farm net profit or loss and were included in capital gains. Farm rental income was included in total rent net income or loss. (See also  Farm Rental Net Income or Loss. )<�+rXx��� �' � Bp��� X�P�P�?��i��k ��]4'@p�Y  s8NLaB(�� ��o<�Foreign-Earned Income Exclusion (included in line 21, Form 1040) Qualified taxpayers could exclude from total income a certain amount of their foreign-earned income and employer-provided foreign housing expenses if their home, for tax purposes, was in a foreign country. For 2006, taxpayers had to refigure their tax using the foreign-earned income worksheet. The refigured tax was based on nonexcluded income using the tax tables that would have applied had they not claimed the exclusion. Qualifying individuals were limited to the lesser of a $82,400 exclusion or their total foreign-earned income. Also, they could elect to exclude a portion of employer-provided foreign housing expenses. If the taxpayer elected to take both the foreign-earned income and foreign housing exclusions, the total amount of both exclusions was limited to the taxpayer s total foreign earned income. The foreign-earned income exclusion was entered as a negative amount on this line by the taxpayer but edited into a separate field during service center processing. The employer-provided foreign housing exclusion was left as part of other income.<��osy ��� �* � B���� X�P�P�?��s��v ��]4*@��?Y ��=kNu�3n|�� ���<� Other Income (line 21, Form 1040) Included in other income were items such as taxable distributions from a Coverdell education savings account, distributions from qualified tuition programs (though some may be excluded if not more than the taxpayer s qualified higher education expenses), taxable distributions from health savings accounts or Archer MSA s, prizes, awards, jury duty fees, Alaska permanent fund dividends, alternative trade adjustment assistance payments, reimbursements for medical expenses, real estate taxes, or home mortgage interest taken as a deduction in a previous year, children s interest and non-qualified dividends from Form 8814, and any other income subject to tax for which no specific line was provided on the return form. Any foreign-earned income exclusions or  net operating loss in an earlier year (that was carried forward and deducted for 2006) were entered as a negative amount on this line by the taxpayer but edited into separate fields during service center processing. However, any employer-provided foreign housing exclusions were included in other income (as a negative amount). Gambling earnings, which were entered on this line by the taxpayer, were edited into a separate field during service center processing.<N ��r � B$H���� X�P�P�?���f<�H�]4>@$H�SY d+xhBqCvLDs�< ��X<! Standard Deduction (included in line 40, Form 1040) For 2006, the basic standard deduction was increased. Taxpayers who were age 65 or over or blind could claim an additional standard deduction amount of $1,000 or $1,250 based on filing status. Both the basic and additional standard deductions were determined by marital filing status, as shown below. Single Basic deduction of $5,150; Each taxpayer 65 or over or blind was allowed an additional $1,250 deduction each for age and blindness. Married filing jointly or surviving spouses Basic deduction of $10,300; Each taxpayer 65 or over or blind was allowed an additional $1,000 deduction each for age and blindness. Married, filing separately Basic deduction of $5,150; Each taxpayer 65 or over or blind was allowed an additional $1,000 deduction each for age and blindness. Head of Household Basic deduction of $7,550; Each taxpayer 65 or over or blind was allowed an additional $1,250 deduction each for age and blindness. The basic standard deduction claimed by filers who were dependents of other taxpayers was the greater of $850 or the dependent s earned income plus $300 (but not more than the regular standard deduction amount). In the statistics, the basic standard deduction is tabulated for all taxpayers who claimed it, including those who were 65 or over and/or blind. The  additional standard deduction total includes only the additional amount that was taken by those taxpayers who were 65 or over and/or blind.<Xpg$o��1��y��t]�_ ris<�� �? � BtH���� X�P�P�?������<�]4?@tH�TY RXMy$O6�< �� X< Standard Deduction (included in line 40, Form 1040) For 2006, the basic standard deduction was increased. Taxpayers who were age 65 or over or blind could claim an additional standard deduction amount of $1,000 or $1,250 based on filing status. Both the basic and additional standard deductions were determined by marital filing status, as shown below. Single Basic deduction of $5,150; Each taxpayer 65 or over or blind was allowed an additional $1,250 deduction each for age and blindness. Married filing jointly or surviving spouses Basic deduction of $10,300; Each taxpayer 65 or over or blind was allowed an additional $1,000 deduction each for age and blindness. Married, filing separately Basic deduction of $5,150; Each taxpayer 65 or over or blind was allowed an additional $1,000 deduction each for age and blindness. Head of Household Basic deduction of $7,550; Each taxpayer 65 or over or blind was allowed an additional $1,250 deduction each for age and blindness. The basic standard deduction claimed by filers who were dependents of other taxpayers was the greater of $850 or the dependent s earned income plus $300 (but not more than the regular standard deduction amount). In the statistics, the basic standard deduction is tabulated for all taxpayers who claimed it, including those who were 65 or over and/or blind. The  additional standard deduction total includes only the additional amount that was taken by those taxpayers who were 65 or over and/or blind.<Xp�io��.��y��q]�\  rغ�<�� �@ � BH���� X�P�P�?������f��]4@@H�UY ,ح kAG|��< ���<�Total Itemized Deductions (included in line 40, Form 1040) Itemized deductions from adjusted gross income could be claimed for medical and dental expenses, certain taxes paid, interest paid, charitable contributions, casualty and theft losses, and miscellaneous deductions. Itemized deductions were claimed only if they exceeded the total standard deduction, with three exceptions. First, if a taxpayer was married and filing separately, and his or her spouse itemized deductions, the spouse was required to itemize as well. Second, taxpayers in several states were required to itemize deductions on their Federal tax returns if they wished to itemize on their State returns. Third, if a taxpayer benefited for alternative minimum tax purposes, they might itemize even though the standard deduction was larger. The total amount of itemized deductions was tabulated only from returns showing positive adjusted gross income. If a taxpayer had AGI in excess of $150,500 ($75,250 if married filing separately), his or her itemized deductions may have been limited. The limitation did not apply to the deductions for medical and dental expenses, investment interest expenses, casualty or theft losses, and gambling losses. To arrive at allowable itemized deductions, total itemized deductions were reduced by the smaller of: a) 3 percent of the amount of AGI in excess of $150,500 ($75,250) or b) 80 percent of the non-exempt deductions. For Tax Year 2006, the reduction amount was then divided by 3 and subtracted from the original reduction amount. As a result, the amount by which the deduction was reduced was only 2/3 of the amount of the reduction that would have otherwise applied (for 2005 and previous years).<���tdo<�� �A � B貹00�?貹00�貹00�貹00�貹00�貹00�貹00>�<dA 333���?�?�?�?m �@ �@ � ^d^t 0\^ ^d33 ^du 0u 0 ^ ^ ^0A\F�0\v 0 ^�Pd]w 0 ^P#w 0Ppk�d]�]v 0� ^ ^�qq     ����00�11���--�..�//���������������������������������������������������������{|}~}~mnopqrstghilijkl_`abcfcdefef[^[\[\]^]^WZWXWXYZYZSVSTSTUVUVOROPOPQRQRCDEFKNKLKLMNMNADGJAD3456789:+,-./012#$%&'()* !"3456789:+,-./012#$%&'()* !"��   or@GHIJGJ_b_`abcd=>;<;<=>?@?@ABw�opqruvwxyz{|�����7��/��,�,vvwwvv^h{{GG??qqnn/FF,�__eeaaccllhhJm|��tt,����       !!##%%''))++--//1133557799;;==AACCEEKKNNLLMMOORRPPQQSSVVTTUUWWZZXXYY[[\\]]gghhiijjkkmmoossuuttxxyyzz}}~~���������������������������������������������������������������������������������������: � **0**9����: �  �Oh+'0�HPh| � � ���Michael Parisi mspari00Microsoft Excel@ne�@ɺѰ@AC8��՜.+,0  PXx ��� � ��Statistics of Income� TBL14TBL14!Print_AreaTBL14!Print_Titles  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~�������������������������������������������������������������������������������������������������������������������������������      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstu���wxyz{|}��������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Root Entry�������� �F���Workbook�������������SummaryInformation(����vDocumentSummaryInformation8������������~