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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  ???????????? ???=$Percent> style_data ?Title1Title I}% @TotalHTotal OOA Warning Text: Warning Text XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` cFIGA  ;8jb( 3 A@@  ItemForm 1040 returnsForm 1040A returns$Adjusted gross income (less deficit)N/ANumber 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 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 taxesPercentage 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 returns`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 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 portionUnemployment compensationOther adjustments [4]Total exemptions [5]Total itemized deductionsTotal tax credits [8]Additional standard deductionTotal standard deduction [6]9[2] Not included in adjusted gross income (less deficit).ORefundable 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]Total additonal Medicare taxNet investment income tax$ Capital gain distributions [3] State and local taxes [7]T[7] State and local taxes is the total of both income taxes and general sales taxes.Returns of single persons)Returns of married persons filing jointlyhIndividual Income Tax Returns, Preliminary Data: Selected Income and Tax Items, Tax Years 2013 and 2014kSource: IRS, Statistics of Income Division, Individual Income Tax Returns, Preliminary Data, January, 2016.,Excess advance premium tax credit repayment:Total net premium tax credit?Net premium tax credit used to offset income tax before credits1Net premium tax credit used to offset other taxes)Net premium tax credit refundable portion[9] Percentage not computed.[9]1 Total home mortgage interest paid deductionAdoption credit.Health Care Individual Responsibility Payment:NOTES: Detail may not add to totals because of rounding. Definitions for items in the figure can be found at: http://www.irs.gov/pub/irs-soi/13insec4.pdf These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of a given processing year. These returns are then weighted to represent a full year of taxpayer reporting. In general, some of the returns processed during the remainder of the year may have somewhat different characteristics compared to these earlier ones. Therefore, these preliminary data are best utilized by comparisons made to the preliminary estimates from the prior year. When available, the estimates from the Complete Year Data should be used in place of the preliminary data. [6] Includes additional real estate taxes, motor vehicle taxes, and net disaster loss deductions from prior years, not shown separately. [8] Includes EIC, American Opportunity credit, regulated investment company credit, net premium tax credit, which are used to offset income tax before credits, shown separately later in this figure. Also includes other credits that are not shown separately in this figure.N/A Not applicable.V(All figures are estimates based on samples money amounts are in thousands of dollars)[4] Other adjustments does not include the foreign housing deduction or the medical savings account deduction. However, these are included in total statutory adjustments.[5] Data shown in columns 1 and 2 are the number of exemptions claimed on returns, rather than the number of returns with exemptions.5= =>?@AexBOCE'FJG! 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