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Currency [0]/Explanatory TextB5Explanatory Text 0 F Followed Hyperlink   1Good6Good  a2 Heading 1B Heading 1 I}O3 Heading 2B Heading 2 I}?4 Heading 3B Heading 3 I}235 Heading 44 Heading 4 I}64 Hyperlink   7InputpInput ̙ ??v 8 Linked CellF Linked Cell } 9Neutral<Neutral  e"Normal :Normal 22Normal 2  ;Noteb Note   <OutputrOutput  ???????????? ???=$Percent> style_data ?Title1Title I}% @TotalHTotal OOA Warning Text: Warning Text XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` aFIGA  ;bZ   }3 A@@  ItemForm 1040 returnsForm 1040A returns$Adjusted gross income (less deficit)8NOTE: Detail may not add to totals because of rounding.N/AN/A--Not applicable.Number of returnsAmountSalaries and wages Qualified dividendsTotal statutory adjustmentsEducator expenses0Payments to an Individual Retirement ArrangementStudent loan interest deductionTuition and fees deduction Health savings account deductionMoving expenses adjustmentSelf-employment tax deduction(Self-employed health insurance deduction3Payments to a self-employed retirement (Keogh) plan&Penalty on early withdrawal of savings Alimony paid(Domestic production activities deductionTotal deductionsTotal standard deductionBasic standard deduction%Medical and dental expenses deductionTaxes paid deductionInterest paid deduction"Charitable contributions deductionTaxable incomeAlternative minimum taxIncome tax before creditsChild care credit"Credit for the elderly or disabledChild tax creditEducation tax credits'Retirement savings contributions creditForeign tax creditGeneral business creditPrior year minimum tax creditSelf-employment tax Total earned income credit (EIC),EIC used to offset income tax before creditsEIC used to offset other taxesTotal income taxTotal tax liabilityResidential energy credits General sales taxes Income taxesW(All figures are estimates based on samples--money amounts are in thousands of dollars)Percentage change1 Business or profession net income less loss+ Rent and royalty net income less loss8 Partnership and S corporation net income less loss+ Estate and trust net income less lossForm 1040EZ returnsD Sales of property other than capital assets net gain less loss`Certain business expenses of reservists, performing artists, and fee-basis government officialsNumber of returns, totalNet capital gain [3]Capital gain distributions [3]7[1] Included in data for Forms 1040, 1040A, and 1040EZ.*[2] Not included in adjusted gross income.N[3] Includes capital gain distributions reported on Form 1040 and Schedule D.!Total first-time homebuyer credit.Total refundable prior year minimum tax creditQRefundable prior year minimum tax credit used to offset income tax before creditsCRefundable prior year minimum tax credit used to offset other taxes;Refundable prior year minimum tax credit refundable portionDFirst-time homebuyer credit used to offset income tax before credits6First-time homebuyer credit used to offset other taxes.First-time homebuyer credit refundable portion Electronically-filed returns [1]!Total American opportunity credit!Total additional child tax credit6Additional child tax credit used to offset other taxesTotal adoption credit*Adoption credit used to offset other taxes8Adoption credit used to offset income tax before credits " Total home mortgage interestTaxable interestTax-exempt interest [2]Ordinary dividendsState income tax refundsAlimony received!Business or profession net incomeBusiness or profession net lossNet capital loss5Sales of property other than capital assets, net gain5Sales of property other than capital assets, net loss7Taxable Individual Retirement Arrangement distributionsTaxable pensions and annuitiesRent and royalty net incomeRent and royalty net loss(Partnership and S corporation net income&Partnership and S corporation net lossEstate and trust net incomeEstate and trust net lossFarm net income Farm net loss Taxable Social Security benefitsEIC refundable portion.Additional child tax credit refundable portion"Adoption credit refundable portionhIndividual Income Tax Returns, Preliminary Data: Selected Income and Tax Items, Tax Years 2010 and 2011ORefundable American opportunity credit used to offset income tax before creditsARefundable American opportunity credit used to offset other taxes9Refundable American opportunity credit refundable portion)Total Regulated Investment Company creditLRegulated Investment Company credit used to offset income tax before credits>Regulated Investment Company credit used to offset other taxes6Regulated Investment Company credit refundable portionTotal health insurance creditUnemployment compensationOther adjustments [4]Total exemptions [5]!Additional standard deduction [6]s[4] Other adjustments does not include the foreign housing deduction or the medical savings account deduction.[5] Data shown in columns 1 and 2 are the number of exemptions claimed on returns, rather than the number of returns with exemptions.[[7] State and local income taxes is the total of both income taxes and general sales taxes.[9] Percentage not computed.[9]Total itemized deductions# State and local income taxes [7]Total tax credits [8]@Health insurance credit used to offset income tax before credits2Health insurance credit used to offset other taxes*Health insurance credit refundable portionj* Estimate should be used with caution because of the small number of sample returns on which it is based. [6] For Tax Year 2010 the additional standard deduction included increases for age and blindness, new motor vehicle taxes, or net disaster loss. 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