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Warning Text %XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` JUHIN7  ;[&-8-3  @@  L ],[All figures are estimates based on samples] Item with the largest tax effectTotal(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(18)(19)(20)(21)(22)(23)(24)(25)(26)(27)(28)Returns with U.S. income tax TotalInterest paid deductionTaxes paid deduction"Charitable contributions deduction$Medical and dental expense deduction$Net casualty or theft loss deductionTotal miscellaneous deductionsForeign tax creditGeneral business creditAll other tax credits(Partnership and S Corporation net lossesNo second largest itemReturns without U.S. income tax(29)(30)(31)(32))Investment interest expense deduction [1][2] Less than 0.05 percent.'Nontaxable Social Security benefits [3]AMT tax preference [3][2]Tax-exempt interest [3]7Returns with adjusted gross income of $200,000 or moreNumber of returnsPercentage of totalHTax status, income concept, and item with the second largest tax effectInterest paid deduction)Investment interest expense deduction [1]Taxes paid deduction"Charitable contributions deduction$Medical and dental expense deduction$Net casualty or theft loss deductionTotal miscellaneous deductionsForeign tax creditGeneral business creditAll other tax credits(Partnership and S Corporation net losses#Foreign-earned income exclusion [3]Tax-exempt interest [3]AMT tax preference [3]'Nontaxable Social Security benefits [3]#Foreign-earned income exclusion [3]1Returns with expanded income of $200,000 or more Capital gains taxed at 0 percent(33)(34) Capital gains taxed at 0 percentTable 7. Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Concepts: Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect, Tax Year 2009QRefundable prior-year minimum tax credit used to offset income tax before creditsIAll other refundable tax credits used to offset income tax before credits(35)(36)(37)(38)IAll other refundable tax credits used to offset income tax before creditsK** Data combined to avoid disclosure of information for specific taxpayers.j[1] Investment interest expense deduction only has an effect when using the adjusted gross income concept.[3] Tax-exempt interest, foreign-earned income exclusion, AMT tax preference, and nontaxable Social Security benefits only have an effect when using the expanded income concept.NOTES: Detail may not add to totals because of rounding. Total columns do not include returns with no tax effect. 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