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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 deductionsBasic 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]7[1] Included in data for Forms 1040, 1040A, and 1040EZ.N[3] Includes capital gain distributions reported on Form 1040 and Schedule D..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 portion!Total additional child tax credit6Additional child tax credit used to offset other taxes Taxable 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)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]�[5] Data shown in columns 1 and 2 are the number of exemptions claimed on returns, rather than the number of returns with exemptions.Total itemized deductionsTotal 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.Additional standard deductionTotal standard deduction [6]9[2] Not included in adjusted gross income (less deficit).� [6] Includes additional real estate taxes, motor vehicle taxes, and net disaster loss deductions from prior years, not shown separately. , Total home mortgage interest deductionORefundable American Opportunity credit used to offset income tax before creditsARefundable American Opportunity credit used to offset other taxes9Refundable American Opportunity credit refundable portion,Total refundable American Opportunity credit Electronically filed returns [1]hIndividual Income Tax Returns, Preliminary Data: Selected Income and Tax Items, Tax Years 2012 and 2013Total additonal Medicare taxNet investment income taxAdoption credit [9][10] Less than 0.05 percent.[10]M[9] For Tax Year 2012 does not include prior year refundable adoption credit.$ Capital gain distributions [3] State and local taxes [7]�[4] Other adjustments does not include the foreign housing deduction or the medical savings account deduction. 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