ࡱ> QP G\pVictoria L Bryant Ba==xGm58X@"1ACalibri1ACalibri1ACalibri1ACalibri1AArial1AArial1xAArial1AArial1AArial1ACalibri1 ACalibri1ACalibri14ACalibri1 ACalibri1ACalibri1ACalibri1,8ACalibri18ACalibri18ACalibri1>141<ACalibri1?ACalibri1h8ACambria1ACalibri1 ACalibri1AArial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)0_);[Red]\(0\)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)"* "#,##0_);"* "\-#,##0\)$[$-409]dddd\,\ mmmm\ dd\,\ yyyy[$-409]h:mm:ss\ AM/PM"* "#,##0_);"* "\-#,##0_) 0.0%4/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)                                                                        ff  +  )  ,  *     P  P        `             a>  1"<@ @  1"<@ @  1"<@ @  "<@ @  "<@ @  "<@ @  "< "<@ @  1"<@ @  8@ @  8@ @  8@ @  1 ,@ @  8 @  8@    1 ,@   1 ,@    #<@ @  #<@ @  #<@ @  #<@   #<@ @  #<@ @  #<@ @  #|@ @  #|@ @  #< #<@ @  #<@ @  #|@ @  #|@ @  #<@   #<@   #|@   #|@   #|@   #|@   #<@ @  #<@ @  #|@ @  #|@ @  8@ @  8@ @  8@ @   8@ @  )x`@ @  8@ @  8@ @  8@ @  "8@ @  "8 "8@ @  "8@ @  "8@ @  "8@ @  "8@@ "8@ @  8@ @  8@ @  8@ @  8@ @  ||}{}-} \);_(* "}-} \);_(* "}-} \);_(* "}-} \);_(* "}-} \);_(* "}-} \);_(* "}-} \);_(* "}-} \);_(* "}-} \);_(* "}-}  \);_(* "}-}  \);_(* "}-}  \);_(* "}-}  \);_(* "}-}  \);_(* "}-} \);_(* "}-} \);_(* "}A} \);_(* "ef;_(@_) }A} \);_(* "ef;_(@_) }A} \);_(* "ef;_(@_) }A} \);_(* "ef;_(@_) }A} \);_(* "ef;_(@_) }A} \);_(* "ef ;_(@_) }A} \);_(* "L;_(@_) }A} \);_(* "L;_(@_) }A} \);_(* "L;_(@_) }A} \);_(* "L;_(@_) }A} \);_(* "L;_(@_) }A} \);_(* "L ;_(@_) }A} \);_(* "23;_(@_) }A} \);_(* "23;_(@_) }A} \);_(* "23;_(@_) }A} \);_(* "23;_(@_) }A}  \);_(* "23;_(@_) }A}! \);_(* "23 ;_(@_) }A}" \);_(* ";_(@_) }A}# \);_(* ";_(@_) }A}$ \);_(* ";_(@_) }A}% \);_(* ";_(@_) }A}& \);_(* ";_(@_) }A}' \);_(* " ;_(@_) }-}( \);_(* "}A}) \);_(* ";_(@_) }}* }\);_(* ";_(@_)    }}+ \);_(* ";_(@_) ??? ??? ??? ???}-}, \);_(* "}-}- \);_(* "}-}. \);_(* "}-}/ \);_(* "}-}0 \);_(* "}A}1 a\);_(* ";_(@_) }A}2 \);_(* ";_(@_) }A}3 \);_(* "?;_(@_) }A}4 \);_(* "23;_(@_) }-}5 \);_(* "}}6 ??v\);_(* "̙;_(@_)    }A}7 }\);_(* ";_(@_) }A}8 e\);_(* ";_(@_) }}: \);_(* ";_(@_)    }}; ???\);_(* ";_(@_) ??? ??? ??? ???}-}< \);_(* "}-}= \);_(* "}U}> \);_(* ";_(@_)  }-}? \);_(* "}(}M\);_(* "}<}N\);_(* ";_(}<}O\);_(* ";_(}<}P\);_(* ";_(}(}Q\);_(* "}<}S \);_(* ";_(}P}T \);_(* ";_( }(}U \);_(* "}<}[ \);_(* ";_(}<}\ \);_(* ";_(}<}] \);_(* ";_(}<}^ \);_(* ";_(}P}_ \);_(* ";_( }P}` \);_(* ";_( }P}a \);_(* ";_( }P}b \);_(* ";_( }P}c \);_(* ";_( }P}d \);_(* ";_( }(}e \);_(* "}(}f \);_(* "}(}g \);_(* "}(}h \);_(* " 20% - Accent1M 20% - Accent1 ef % 20% - Accent2M" 20% - Accent2 ef % 20% - Accent3M& 20% - Accent3 ef % 20% - Accent4M* 20% - Accent4 ef % 20% - Accent5M. 20% - Accent5 ef % 20% - Accent6M2 20% - Accent6  ef % 40% - Accent1M 40% - Accent1 L % 40% - Accent2M# 40% - Accent2 L渷 % 40% - Accent3M' 40% - Accent3 L % 40% - Accent4M+ 40% - Accent4 L % 40% - Accent5M/ 40% - Accent5 L % 40% - Accent6M3 40% - Accent6  Lմ % 60% - Accent1M 60% - Accent1 23 % 60% - Accent2M$ 60% - Accent2 23ږ % 60% - Accent3M( 60% - Accent3 23כ % 60% - Accent4M, 60% - Accent4 23 % 60% - Accent5M0 60% - Accent5 23 %! 60% - Accent6M4 60% - Accent6  23 % "Accent1AAccent1 O % #Accent2A!Accent2 PM % $Accent3A%Accent3 Y % %Accent4A)Accent4 d % &Accent5A-Accent5 K % 'Accent6A1Accent6  F %(Asterisk_Comma)Bad9Bad  %* Calculation Calculation  }% + Check Cell Check Cell  %????????? ???, Comma-( Comma [0].&Currency/. 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Warning Text %XTableStyleMedium2PivotStyleLight16`LSheet3;1!Size of adjusted gross income [1]Number of taxpayers1Taxpayers with IRA accounts reported on Form 5498Total&With pension coverage on Forms W-2 [2]&Eligible to make IRA contributions [3]#Contributions deducted on Form 1040 RolloversAmount(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15) All taxpayersTaxpayers on returns reporting: $1 under $5,000 $5,000 under $10,000 $10,000 under $15,000 $15,000 under $20,000 $20,000 under $25,000 $25,000 under $30,000 $30,000 under $40,000 $40,000 under $50,000 $50,000 under $75,000 $75,000 under $100,000 $100,000 under $200,000 $200,000 under $500,000 $500,000 under $1,000,000 $1,000,000 or more%End-of-year fair market value of IRAs@Taxpayers with IRA accounts reported on Form 5498 or Form 1099-RNumber of taxpayers Total contributions [4]Roth conversions [5]Withdrawals [6]* Estimate should be used with caution due to the small number of sample returns on which it is based. [1] For joint returns, both taxpayers are placed into the same adjusted gross income class, as determined by the total amount on the return. [2] Number of taxpayers with pension coverage is determined from Form W-2 box 12, which indicates participation in a retirement plan. [3] Those individuals qualifying under Federal Income Tax law to make deductible or non-deductible contributions to a traditional IRA and/or Roth IRA plan. [4] For SEP and SIMPLE plans, total contributions include contributions made by the taxpayer directly as well as those made by an employer. [5] Owners of traditional IRAs are able to convert them to Roth IRAs. Under certain circumstances, SEP or SIMPLE IRAs could also be converted to Roth IRAs; however, these amounts could not be identified separately for the purpose of these statistics. [5] Withdrawals are reported on Form 1099-R; does not include withdrawals for the purpose of rollovers to other IRA accounts if the transfer was made by the trustee; Roth IRA conversions are shown separately. For additional explanations, see Bryant, Victoria and Jon Gober,  Accumulation and Distribution of Individual Retirement Arrangements, 2010 , SOI Bulletin, Fall 2013, Volume 33, Number 2. Note: Details may not add to total due to rounding. Source: Matched file of Forms 1040, 1099-R, and 5498 for Tax Year 2015. IRS, Statistics of Income Division, Individual Retirement Arrangements Study, December 2017.0 No adjusted gross income (including deficits)Table 2. 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