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Sales of capital assets net gain Sales of capital assets net lossJReturns of married persons filing jointly and returns of surviving spouses$Farm rental net income less loss [1]Disaster loss deduction#Qualified business income deductionTotal standard deduction Taxable Social Security benefits3Charitable contributions if took standard deduction�Table 1.3. All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Filing Status, Tax Year 2021 (Filing Year 2022)=Taxable Individual Retirement Arrangement (IRA) distributionsTaxable pensions and annuitiesTotal statutory adjustments [2]Total tax credits [3]�[2] Includes the domestic production activities deduction, Archer medical savings account deduction, and foreign housing deduction not shown separately.2Nonrefundable child and other dependent tax credit-Nonrefundable child and dependent care creditcRefundable child tax credit or additional child tax credit used to offset income tax before creditsSRefundable child and dependent care credit used to offset income tax before credits%Total other nonrefundable credits [4]CRecovery rebate credit used to offset income tax before credits [5]�[5] The recovery rebate credit was for taxpayers who didn't receive full amount of the recovery rebate in the third round Economic Impact Payments.�[4] Includes District of Columbia first time homebuyers credit, credit to holder of tax credit bonds, Form 8978 partners additional reporting section 6226 tax credit, qualified electric vehicle credit, and other nonrefundable credits not shown separately.[3] Includes current year returns with refundable credits such as the health coverage tax credit, regulated investment company credit, net premium tax credit, prior-year returns with the refundable prior-year minimum tax credit, and qualified sick and family leave credit.JSOURCE: IRS, Statistics of Income Division, Publication 1304, January 2024�r�5 �6��7��8�V9h/:A`;r�<��=?! 淍� 階� D5GGcc"��B����� ZO��  h抔魎�虘0�  d褚MbP?_*+�€%�����&�?'悯(\徛�?(�(\徛踟?)霶�呺�?M\\VP0BMTBAPPPRT03.ds.irsnet.go�(C�€� od,,Letter����DINU"��D~�SMTJxXerox PullPrn PCL6 V5.645.5.0RESDLLUniresDLLXrxTrueTypeFontDlOptionTTF_DOWNLOAD_AS_TRUETYPEXrxEdgeToEdgeEDGE_TO_EDGE_OFFColorMode24bppXrxHalftoneXRX_NORMAL_HTXEROX_JOB_SETUP_BEGINCBXEROX_JOB_SETUP_ENDCBXEROX_DOC_BEGINCBXEROX_DOC_SETUP_ENDCBXEROX_PAGE_SETUP_BEGINCBXEROX_PAGE_SETUP_ENDCBXEROX_PAGE_FINISH_BEGINCBXEROX_PAGE_FINISH_ENDCBXEROX_DOC_FINISH_BEGINCBXEROX_DOC_FINISH_ENDCBXEROX_JOB_FINISH_BEGINCBXEROX_JOB_FINISH_ENDCBOrientationPORTRAITCollateONDuplexVERTICALResolutionRes300x300PaperSizeLETTERD1NRX 恷B�# �MSCF,90R�//Uncompressed-Data//霖j,�CK璗KhSQ漺�*-Z)h涄楕mBHml邡�$)リ腛jT内�!ǜㄠBw姞 ? 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