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Total incomeTax-exempt interest [1]Qualified dividends [1] Total [1](Archer medical savings account deduction,Taxable health savings account distributionsForeign housing deductionOther adjustments+Sales of property other than capital assets1 Capital gain distributions reported on Form 1040Foreign-earned income exclusion&Deductible part of self-employment taxj* Estimate should be used with caution because of the small number of sample returns on which it is based.K** Data combined to avoid disclosure of information for specific taxpayers.=Sales of capital assets reported on Form 1040, Schedule D [2]Partnership and S corporation`[2] See table 1.4A for more detail of sales of capital assets reported on Form 1040, Schedule D.+Excess advance premium tax credit repayment>Taxable Individual Retirement Arrangement (IRA) distributions[3] Less than $500.ISource: IRS, Statistics of Income Division, Publication 1304, August 2016�Table 1.4. 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