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loan interest deductionChild tax creditEducator expenses deductionTuition and fees deduction&Retirement savings contribution credit(Self-employed health insurance deductionOrdinary dividends Health savings account deduction Alimony paidf* Estimate should be used with caution due to the small number of sample returns on which it is based.7NOTE: Detail may not add to totals because of rounding.!Business or profession net incomeBusiness or profession net loss'Sales of capital assets net gain in AGI'Sales of capital assets net loss in AGI=Earned income credit used to offset income tax before credits(Domestic production activities deduction Farm rental net income less loss Alternative motor vehicle credit?Sales of property other than capital assets, net gain less lossNumber of returnsReturns of heads of householdsReturns of surviving spousesReturns of single persons&Penalty on early withdrawal of savingsV(All figures are estimates based on samples money amounts are in thousands of dollars))Returns of married persons filing jointlyACertain business expenses of reservists, performing artists, etc.,Returns of married persons filing separately All returnsNonrefundable education credit!Qualified electric vehicle credit2Alternative fuel vehicle refueling property credit)Qualified plug-in electric vehicle credit Total income![1] Not included in total income.Tax-exempt interest [1]Qualified dividends [1]Net operating lossCancellation of debt,Taxable health savings account distributionsGambling earnings(Archer medical savings account deductionForeign housing deductionOther adjustmentsDAmerican opportunity credit used to offset income tax before creditsMortgage interest creditH** Data combined to prevent disclosure of specific taxpayer information.Residential energy creditsDHealth insurance tax credit used to offset income tax before credits#Total rental and royalty net income!Total rental and royalty net lossLRegulated investment company credit used to offset income tax 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