\pJNW ,J b "4EHXhz B  2MbP?_"*+%B|1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial1 xArial1 Arial1 xArial1 Arial1 Arial1 Arial1 Arial1jx Helveticaelveticaw02j0,:08}1j Helveticaelveticaw02j0,:04}&?'?(?)?M d,"d,??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm #,##0" "#,##0" "#,##0" " #,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.da@"..............................................................................................".+#,##0" ";\-#,##0" ";;@" " \ \ \ \ @=:#,##0" ";\-#,##0" ";\-" ";@" " " "@ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -C C  C  C  C  C C C C C C C C C C C  C 4 C 2 C 3 C 1 C  C -!C  C &C "C  (C &8C  (C &8C "8C  ,C  (C "8C  ,C  C "C  (C  (C  C  ,C  ,C  C  ,C &<C  ,C &C &<C "<C "<C "8C &<C % ,C % ,C % C % ,C %&<C %&<C %"<C "8C  C &8C  (C  (C &C &8C "C "8C "8C "8C "C ' ,C ) C  ,C '"<C ' ,C ' ,C '&<C 0"<C 8C %<C <C )C <C '<C C *<C '<C )C <C '<C )<C <C '<C 8C 8C 8C <C <C <C  <C )C $<C %<C '<C C $<C %<C '<C '<C )<C $<C %<C '<C '<C 8C )C $<C %<C '<C '<C )<C $<C %<C '<C '<C 8C 8C 8C %<C  8C C "8C <C 0Q! C 0 C ,< style_footnotesBU} #}  } $  l!wb@ ;e;[;;^;b; a; d; e; F; r;_;n;l;M;n;l;p;q;n;l;`TlTl;t;l;l;y;@s;s&kTable 5.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 ^&Vor More UnderAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax StatusaY[All figures are estimates based on samples -- money amounts are in thousands of dollars]/]'Returns with income of $200,000 or more<<<<<=>? Returns with@?Returns without?AIncome concept, item ]Total^_U.S. income tax^_U.S. income tax_ABNumberBBNumberBBNumberB BofBAmount Bof BAmount Bof BAmountCDreturnsDDreturnsDDreturnsD A r(1) r(2) r(3) r(4) r(5) r(6)% EAdjusted Gross Income Concept B B B B B B A B B B B I B GSalaries and wages~ HX9~ H2L<~ HN9~ HjE<~ FP@~ H@ ;Business or profession: H H H H F HG Net income~ HA~ H6~ HA~ Hb~ F`n@~ H@@G Net loss~ H@~ HZ]~ H@~ H\~ F`b@~ H@ ;Farm:HHHHFHG Net income~ H@~ HV"~ H@~ Hg!A~ F(@~ He@G Net loss~ H@~ HƛP~ H @~ H4A~ FL@~ H@0;(Partnership and S Corporation net incomeHHHHFH1;)after Section 179 property deduction: [1]HHHHFHG Net income~ HwA~ H>H~ HsA~ H~ F@o@~ H@G Net loss~ HA~ H~ HA~ H"S~ F(@~ HhA ;Sales of capital assets:HHHHFHQ Net gain~ R$~ R~ RU"A~ RK~ Sh@~ RiAQ Net loss~ RlpA~ R\a$A~ RjA~ RY$A~ Su@~ R@@4;,Sales of property other than capital assets:HHHHFHQ Net gain~ H@@~ HN~ H`@~ H:M~ F]@~ Ha@Q Net loss~ H@k@~ H\~ H`_@~ H:K[~ Fg@~ H^@!GTaxable interest received~ HjB~ HB~ H,0A~ H҄~ F@~ HAGTax-exempt interest~ HA~ Hj~ HA~ H&~ Fz@~ H@@G Dividends~ HF7~ H~ HN7~ Hz~ F@~ HHA l;!;"M;#n;$;%;&P;'n;(l;)X;*n;+l;,xT-T.T/T0yT1lT2jT3T4tT5|T6T7T8}T9sT:tT;pT<vT=xT>sT@?vT7 G/Pensions and annuities in adjusted gross income~ H(DA~ H:?u~ Hh>A~ Ht~ Fg@~ H@ !;Rent:!H!H!H!H!F!H"G Net income~ "H@ A~ "Ho@~ "H A~ "Hz?~ "Fn@~ "H@:#G2 Net loss, total (deductible and nondeductible)~ #HA~ #Hi~ #HA~ #H6@~ #Fr@~ #H@)$G! Nondeductible rental loss~ $H@@~ $Hx7A~ $H@~ $H>_~ $Fe@~ $H]@%;Royalty:%H%H%H%H%F%H&G Net income~ &HPo@~ &H<~ &He@~ &H~ &F@c@~ &H@'G Net loss~ 'Hٲ@~ 'H@@~ 'H˲@~ 'H@~ 'F,@~ 'H`d@(;Estate or trust:(H(H(H(H(F(H)G Net income~ )H $@~ )HR~ )H@@~ )Hn~ )FU@~ )H9@*G Net loss~ *H@~ *HA~ *Hn@~ *HHA~ *F;@~ *He@ +GState income tax refunds~ +HxQ!A~ +H2Ǥ~ +H"~ +H~ +F}@~ +Hk@,QAlimony received~ ,R@~ ,RxhA ,U ** ,U ** ,V ** ,U **9-Q1Social Security benefits in adjusted gross income~ -R(mA~ -R}~ -RxdA~ -R_}~ -S`q@~ -R@-.Q%Social Security benefits (nontaxable)~ .R(mA~ .RA~ .RxdA~ .RA~ .S`q@~ .R@!/QUnemployment compensation~ /R@~ /RA@~ /R@~ /R`=@~ /S$@~ /RA@0Q Other income~ 0RX A~ 0R~ 0R A~ 0RT.Passive activity loss (alternative minimum tax>R>R>R>R>S>R?Q adjustment)~ ?R! A~ ?R:f@~ ?R A~ ?R@~ ?Sq@~ ?Rj@lTAw@;Bf;C;D@; E@;Fe@;G[@;H@;I^@;Jl@;Ka@;Ld@TMmq@TNFhOphP\hQhR|hS{hTdhUhVhWhXhYhZxh[th\h]h^h@_kh@ZExpanded income~ @[0A@[SA~ @[*C@[QA~ @\|@~ @[ A&A% Footnotes at end of table.A(A(A(A(A(A(sB&kTable 5.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 B)B)B)B)B)B)jC&bor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedC)C)C)C)C)C)aDY[All figures are estimates based on samples -- money amounts are in thousands of dollars]D*D*D*D*D*D*/E2'Returns with income of $200,000 or moreE+E+E+E+E+F'F,F- Returns withF.F-Returns withoutF-GIncome concept, item G`TotalGaGbU.S. income taxGaGbU.S. income taxGbHH/NumberH/H/NumberH/H/NumberH/I I/ofI/Amount I/of I/Amount I/of I/AmountJ1J0returnsJ0J0returnsJ0J0returnsJ0K: Kc(1) Kc(2) Kc(3) Kc(4) Kc(5) Kc(6)1L#)Adjusted Gross Income Concept - ContinuedL/L/L/L/L/L/M#M/M/M/M/M/M/NdExemption amount~ NeA~ Nff~ NeA~ Nfڿf~ NS@~ Ng<@OhItemized deductions:OiOjOiOjOSOk3Pd+ Total per adjusted gross income concept~ Pi /A~ Pjr_X~ Pi?~ Pj.C(~ PS<@~ Pk (A$Qd Total per income concept~ Qi /A~ Qjr_X~ Qi?~ Qj.C(~ QS<@~ Qk (A#Rd Contributions deduction~ RinS=~ Rjn.~ RiC=~ Rj(~ RS@~ Rk"@$Sh Interest paid deduction:SiSjSiSjSSSk7Td/ Total per adjusted gross income concept~ Ti M*A~ Tjf~ TiE*A~ Tj6~ TS@~ TkA(Ud Total per income concept~ Ui M*A~ Ujf~ UiE*A~ Uj6~ US@~ UkA,Vd$ Total home mortgage interest~ Vi0(A~ Vji~ Vix*(A~ Vjzg~ VSp@~ Vk @0Wd( Medical and dental expense deduction~ Wi@~ WjA~ Wi@~ WjA~ WSb@~ Wk@0Xd( Net casualty or theft loss deduction~ Xi@~ XjA~ XiԦ@~ XjA~ XS`k@~ Xk@ Yd Taxes paid deduction~ Yin?~ Yj~ Yi0/A~ Yj=~ YSD@~ Yk`@4Zh, Net limited miscellaneous deductions perZiZjZiZjZSZk-[d% adjusted gross income concept~ [ipA~ [j:F~ [iA~ [j~ [S{@~ [k@}@0\d( Non-limited miscellaneous deductions~ \i@@~ \j>5~ \il@~ \j2~ \S`@~ \k@/]d' Prior-year moving expense deduction~ ]iܳ@~ ]j`@~ ]iس@~ ]jУ@~ ]S@~ ]k9@+^h#Excess of exemptions and deductions^i^j^i^j^S^k&_d over adjusted gross income~ _i4@~ _j6A~ _i@~ _jhPA~ _S@~ _k A`lhanhbthcyhdThephfuhgvhhvhishjhkhlihm}hnhohpohq`hrhsyhthuhvhwhxhyhzh{@h|fh}h~@h`@h`dTaxable income~ `ijC~ `j[o~ `i:C~ `jNo~ `Si@~ `k@adTax at regular rates~ aiC~ ajs$~ aiFC~ aj$~ aSj@~ ak'@!bdIncome tax before credits~ biC~ bj$~ biVC~ bjr&$~ bSj@~ bk(@ch Tax credits:cicjcicjcSckdd Total~ di<A~ dj^~ diA~ dj3~ dSj@~ dk(@ed Child care credit~ ei@~ ej@~ ei @~ ej@~ eS@~ ek@fd Minimum tax credit~ fi@@~ fjA~ fi@@~ fj?A~ fSV@~ fk,@gd Foreign tax credit~ gixA~ gjn`~ gi(A~ gj_~ gSR@~ gkY@hd Business credit~ hi@~ hjA~ hi@~ hj<A~ hSP@~ hkpr@+id#Alternative minimum tax (Form 6251)~ ii0@~ ij>Z~ ii0@~ ij>Zi --!ig --jdU.S. total income tax~ ji*C~ jja$~ ji*C~ jja$j --!jg --)kh!Taxable income which would yield:kikjkikjkSkg%ld Income tax before credits~ liC~ ljbv k~ liVC~ ljʽ k~ lSj@~ lg@$md Income tax after credits~ mi0A~ mjFi~ mi0A~ mjFim --!mg --!nd U.S. total income tax~ ni*C~ nj#j~ ni*C~ nj#jn --!ng --/oh'Reconciliation of adjusted gross incomeoiojoiojoSok ph and expanded income:pipjpipjpSpk!qd Adjusted gross income~ qiCqjCA~ qi*CqjM A~ qSđ@~ qkB#A9rh1 plus: Total tax preferences excluded from rirjrirjrSrk4sd, adjusted gross income [2]~ si$A~ sjD~ siA~ sj~ sS|@~ sk@=td5 Social Security benefits (nontaxable)~ ti(mA~ tjA~ tixdA~ tjA~ tS`q@~ tk@7ud/ Foreign earned income exclusion~ uiu@~ ujT%A~ uif@~ ujr%A~ uS?@~ uk@'vd minus: Investment interest~ vixmA~ vjj~ vixaA~ vjo~ vS@~ vk|A<wd4 Non-limited miscellaneous deductions~ wi@@~ wj>5~ wil@~ wj2~ wS`@~ wk@;xd3 Prior-year moving expense deduction~ xiܳ@~ xj`@~ xiس@~ xjУ@~ xS@~ xk9@?yd7 Unreimbursed employee business expenses~ yih1A~ yjtZ~ yi.A~ yjZZ~ ylW@~ yk@"zm Equals: Expanded income~ zn0AzoSA~ zn*CzoQA~ zp|@~ zq A&{ Footnotes at end of table.{!{!{!{4{J{!s|&kTable 5.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 |5|Jj}&bor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued}5}Ja~Y[All figures are estimates based on samples -- money amounts are in thousands of dollars]~~~~6~K~/}'Returns with income of $200,000 or more7Ll@h[@h@h^@hl@ha@hn@hm_@hFhrh_hvh{hMhxhuhphqhthrh`hrhqhthshqhyhshohhMh@sh Returns with8-Returns without-Income concept, item }Total~U.S. income taxbU.S. income taxbNumberNumber9/Number/ ofAmount of MAmount /of /Amount1NreturnsNNreturnsOPreturns0: (1) (2) (3) (4) (5) (6)#Expanded Income Concept3"3dSalaries and wages~ i-A~ jN<~ i:~ jڐ<~ S@~ kAhBusiness or profession:ijijSkd Net income~ ixGA~ j^~ i@A~ j[~ Sm@~ k@#d Net loss.~ i`\@~ j$`~ iM@~ j^~ S`m@~ k@@ hFarm:ijijSk d Net income.~ i@~ j~V#~ i @~ jQ#~ S.@~ ku@d Net loss~ i@~ jjS~ i}@~ jQ~ SZ@~ k@X@0h(Partnership and S Corporation net incomeijijSk1h)after Section 179 property deduction: [1]ijijSkd Net income~ iMA~ j~ idGA~ jR~ Sy@~ k@^@d Net loss~ iPA~ js~ iA~ j~ S`@~ kA hSales of capital assets:ijijSkd Net gain..~ i&~ j9~ iF|&~ j& ~ SX@~ k ] Ad Net loss~ i0QA~ j+~ i(AA~ jm%A~ S@~ kZ@4h,Sales of property other than capital assets:ijijSkd Net gain~ i@~ j([3A~ i@~ jM~ S`d@~ k@d Net loss~ iq@~ j[~ i _@~ jZ~ Sr@~ k@2@!dTaxable interest received~ ioE~ j '~ iR1A~ jF~ Ṣ@~ k AdTax-exempt interest~ i A~ jf4~ i A~ jz ~ S@~ k0$AdDividends~ iq:~ jZ~ iL)-A~ jQ~ S4@~ kLA7d/Pensions and annuities in adjusted gross income~ iH A~ jV~ iȗ A~ j.~ S@~ k@ hRent:ijijSkd Net income.~ i@ A~ jNgM~ i A~ j:L~ Sv@~ k@:d2 Net loss, total (deductible and nondeductible)~ iA~ jF~ iA~ j9~ Sw@~ k.@lh}hPhrhqhXhshrhxhhhhyhlhjhhth|hhh}hshthphvhxhshvhohw@hfh@wh%d Nondeductible rental loss~ i!A~ je~ i@A~ jVe~ S f@~ k@hRoyalty:ijijSkd Net income.~ im@~ j~ i X@~ jLJ~ St@~ k@@d Net loss..~ i:@~ j@f@~ i @~ j@8@~ S:@~ kg@hEstate or trust:ijijSkd Net Income..~ iw@~ j~ i\@~ jJA~ S@k@~ k@d Net loss..~ iּ@~ jdA~ i@~ jLA~ SI@~ k @ dState income tax refunds~ i!A~ j^ۧ~ i!A~ jhDA~ S@~ k@dAlimony received~ i@~ jThA e ** f **V ** g **9d1Social Security benefits in adjusted gross income~ i A~ jۜ~ i8A~ j~ S@~ kA@-d%Social Security benefits (nontaxable)~ i A~ j=A~ i8A~ jA~ S@~ kZ@!dUnemployment compensation~ i@~ j@@~ i@~ j@~ S$@~ kB@d Other income~ i  A~ j&ı~ i A~ jE~ SPv@~ k@d Other loss~ i@~ j< A~ i@~ j& ~ SA@~ k@'dForeign earned income exclusion~ i@ @~ jg~ i@~ jf~ Sv@~ k]@d Total income~ ilFjeA~ iZDFjbA~ S@~ kdA$dStatutory adjustments, total~ i."~ j ~ ix;!A~ jZ~ Sx@~ k,@<d4 Payments to an Individual Retirement Arrangement~ ij@~ j A~ i`f@~ j A~ S@R@~ kh@?d7 Payments to a self-employed retirement (Keogh) plan~ iPA~ jFU~ i0A~ j\)FA~ SB@~ k@sAdjusted gross income~ tlFu4A~ tZDFu1A~ v@~ wAdInvestment interest~ iA~ j]~ iA~ j V~ SȄ@~ kp@4h,Total tax preferences excluded from adjustedijijSkd gross income~ iv A~ jzR~ if A~ j~(~ S؞@~ k$A6h.Total alternative minimum tax preference itemsijijSk8h0 (excluding tax-exempt interest from private ijijSkd activity bonds)~ i@~ jjA~ i@~ j`LA~ SX@~ k@6h.Passive activity loss (alternative minimum taxijijSkd adjustment)~ i A~ j/A~ i A~ j@~ S@z@~ kxExpanded income~ ylFzA~ yZDFz-A~ {@~ |<&% Footnotes at end of table.!!!!!!s&kTable 5.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 j&bor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continuedl@h @he@h[@ho@ht@hb@ha@hd@hml@hFhph\hh|h{hdhhhhhhxhthhhhkh~hnhth@yhaY[All figures are estimates based on samples -- money amounts are in thousands of dollars]/}'Returns with income of $200,000 or more Returns withReturns without }Total~U.S. income tax~U.S. income taxIncome concept, itemNumberNumberNumber ofAmount of Amount of Amount1}returnsN}returnsN}returns : (1) (2) (3) (4) (5) (6),$Expanded Income Concept -- Continued$dExemption amount~ in!~ jH=A~ i!~ jTs~ i@~ k@hItemized deductions:ijijik3d+ Total per adjusted gross income concept~ iʞA~ jY~ iA~ jv8~ iН@~ kn $d Total per income concept~ i&A~ j:U~ iVA~ jt<~ iН@~ kHA#d Contributions deduction~ i@/A~ j^I~ i?~ jE~ i@~ k`@$h Interest paid deduction:ijijik7d/ Total per adjusted gross income concept~ ip*A~ j~ i`g*A~ jZ)~ i@@~ kvA(d Total per income concept~ i.S0~ j&v~ i#(A~ ju~ i@~ k@I@,d$ Total home mortgage interest~ i6I0~ j:g~ i(A~ je~ i@~ k@0d( Medical and dental expense deduction~ i@~ jP.!A~ i@~ jA~ ip@~ kP@0d( Net casualty or theft loss deduction~ iX@~ jLqA~ ix@~ j86 A~ in@~ kX@ d Taxes paid deduction~ igA~ ja~ iKA~ jr~ i@~ ky@4h, Net limited miscellaneous deductions perijijik-d% adjusted gross income concept~ iعA~ j~u~ iA~ jR~ i|@~ k`a@0d( Non-limited miscellaneous deductions~ i@~ j3A~ i@~ j<A~ iR@~ kp@/d' Prior-year moving expense deduction~ iz@~ j@~ iw@~ j@~ i@~ k1@+h#Excess of exemptions and deductionsijijik&d over adjusted gross income~ iҨ@~ j\YA~ i@~ jsA~ i@~ k> AdTaxable income~ i:F~ jJp~ i2F~ jyp~ i(@~ kPN@dTax at regular rates~ i;F~ jf[$~ i2F~ j&$~ iX@~ k$@!dIncome tax before credits~ i*;F~ j$~ i2F~ jn$~ i`@~ k@%@h Tax credits:ijijikXhqhuhvhvhshhhih}hhhoh`hhyhhhhhhhh@h@h@h@hi@hDhLh h@d Total~ iX*A~ jJ~ i$"A~ j~ i`@~ k@%@d Child care credit~ i`g@~ j&@~ i>@~ j@~ ipt@~ kr@d Minimum tax credit~ i@~ jA~ i{@~ j(?A~ iZ@~ k@d Foreign tax credit~ iA~ jj~ iA~ j&i~ iy@~ k(@d Business credit~ i f@~ j*A~ ib@~ j,'A~ i<@~ k@m@+d#Alternative minimum tax (Form 6251)~ i@~ j`\~ i@~ j`\!e --!g --dU.S. total income tax~ iZDF~ jd$~ iZDF~ jd$!e --!g --)h!Taxable income which would yield:ijijeg%d Income tax before credits~ i*;F~ jL+l~ i2F~ jB\&l~ e`@~ g@$d Income tax after credits~ iF~ jij~ iF~ jij!e --!g --!d U.S. total income tax~ iZDF~ j݌k~ iZDF~ j݌k!e --!g --/h'Reconciliation of adjusted gross incomeijijik h and expanded income:ijijik!d Adjusted gross income~ ilFj4A~ iZDFj1A~ i@~ kA9h1 plus: Total tax preferences excluded from ijijik4d, adjusted gross income [2]~ iv A~ jzR~ if A~ j~(~ i؞@~ k$A=d5 Social Security benefits (nontaxable)~ i A~ j=A~ i8A~ jA~ i@~ kZ@7d/ Foreign earned income exclusion~ i@ @~ jg~ i@~ jf~ iv@~ k]@'d minus: Investment interest~ iA~ j]~ iA~ j V~ iȄ@~ kp@<d4 Non-limited miscellaneous deductions~ i@~ j3A~ i@~ j<A~ iR@~ kp@;d3 Prior-year moving expense deduction~ iz@~ j@~ iw@~ j@~ i@~ k1@?d7 Unreimbursed employee business expenses~ ihVA~ j6KM~ i(SA~ j&CM~ iZ@~ k @"m Equals: Expanded income~ nlFoA~ nZDFo-A~ n@~ q<** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying zproperty in the year they place it in service, instead of taking depreciation deductions over a specified recovery period.e][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.@8NOTE: Detail may not add to totals because of rounding.H@SOURCE: SOI Bulletin, Winter 1997/98, Document 1136 (Rev. 3/98).= Z$> "