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Warning Text %XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` 2fHIN7  ;W$82*t3  @@   \,[All figures are estimates based on samples] Item with the largest tax effectTotal(1)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(18)(19)(20)(21)(22)(23)(24)(25)(26) TotalInterest paid deductionTaxes paid deduction"Charitable contributions deduction$Medical and dental expense deduction$Net casualty or theft loss deductionTotal miscellaneous deductionsGeneral business creditAll other tax credits(Partnership and S Corporation net lossesNo second largest itemAll other tax credits All other tax credits (27)(28)(30)(29)[2] Less than 0.05 percent.)Investment interest expense deduction [1](2)[2]Tax-exempt interest [3]#Foreign-earned income exclusion [3]7Returns with adjusted gross income of $200,000 or moreHTax status, income concept, and item with the second largest tax effectInterest paid deduction)Investment interest expense deduction [1]Taxes paid deduction"Charitable contributions deduction$Medical and dental expense deduction$Net casualty or theft loss deductionTotal miscellaneous deductionsGeneral 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]Number of returnsPercentage of total1Returns with expanded income of $200,000 or moreAMT tax preference [3]'Nontaxable Social Security benefits [3] Capital gains taxed at 0 percent(31)(32) Capital gains taxed at 0 percentQRefundable prior-year minimum tax credit used to offset income tax before creditsIAll other refundable tax credits used to offset income tax before creditsIAll other refundable tax credits used to offset income tax before credits(33)(34)(35)(36)j[1] Investment interest expense deduction only has an effect when using the adjusted gross income concept.[3] Tax-exempt interest, foreign-earned income exclusion, AMT tax preference, and nontaxable Social Security benefits only have an effect when using the expanded income concept.K** Data combined to avoid disclosure of information for specific taxpayers.!RETURNS WITH WORLDWIDE INCOME TAX$RETURNS WITHOUT WORLDWIDE INCOME TAXTable 8. Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Under Alternative Concepts: Number of Returns and Percentage Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect, Tax Year 2011wNOTES: Detail may not add to totals because of rounding. This table is based on U.S. Individual Tax Returns. See Appendix A: Income Concepts of this article for a discussion of adjusted gross income and expanded income. See also Appendix B: Tax Concepts for a discussion of U.S. and worldwide income tax. Starting in 2009, the portion of refundable credits that offset income taxes before credits was factored in to determine tax liability. As a result, data may not be comparable to data of the Tax Years 2007 and 2008 published tables. 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SS$ "" ##       7ggD Oh+'0HPp Statistics of IncomeDepartment of TreasuryMicrosoft Excel@Ewi@,L@"n՜.+,0HP X`hp x  HIN7HIN7!Print_Area  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#%&'()*+-./0123Root Entry F!ŔWorkbookFSummaryInformation($DocumentSummaryInformation8,