� \pJNW 0 , \�"�3EWgx �ϛB�  2MbP?_"*+�%�����A}�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1j�� Helveticaelveticaw02j0,�:�04}�1j�� Helveticaelveticaw02j0,�:�0@?��1jx� Helveticaelveticaw02j0,� :�01��1j�� Helveticaelveticaw02j0,� :�0�#��1j�� Helveticaelveticaw02j0,� :�0� ��1j�� Helveticaelveticaw02j0,� :�0}�1jx� Helveticaelveticaw02j0,� :�0�!����&�?'�?(�?)�?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" "1.#,##0" ";\-#,##0" ";;@" "(%#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" "@*.gd@"................................................................................................."1.#,##0" ";\-#,##0" ";\-" ";@" "=:#,##0" ";\-#,##0" ";\-" ";@" "da@".............................................................................................." " "@ ##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 1� ��C /� ��C 0� ��C .� ��C  � ��C *�!�C  �C  �C  �C  (��C 8�C &8��C  (��C  (�C &�C &8�C "�C 8�C 8��C "8��C  �C "8��C "8�C 8�C "�C #8��C  �C ) �C (<��C )�C )�C (<��C �C )<��C (<�C  (�C  �C  ,��C <�C &<��C  ,��C  ,�C &�C &<�C <�C <��C "<��C "<�C "8�C  <�C �C <��C �C &�C "<��C <��C $<��C #<��C # <��C &<��C "<�C <�C $<�C #<�C  ,�C "�C "<��C <��C $<��C #<��C "<�C <�C $<�C #<�C 8�C 8�C "8�C  ,��C $ <��C $ <��C # <�C <�C - �C -Q! �������������������� style_footnotes�B�������������U} �#�} � �} � �} � �} $ � �l�|�c� ����e��[�����^��l� �a� �d�* �e�* �r�* �_�*�n�*�l�*�M�*�n�*�l�*�p�*�q�*�n�*�l�*�`�*�l�*�l�*�t�*�l�*�l�*��y�*�s�*@�i�*xpTable 6.--1994, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 _Wor More Under Alternative 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 $200,000 or more Returns withReturns without Income concept, item Total!"worldwide income tax!"worldwide income tax" #Number##Number##Number#$ #of#Amount #of #Amount #of #Amount%returns&returns&returns&  '(1) '(2) '(3) '(4) '(5) '(6)% (Adjusted Gross Income Concept ) ) ) ) ) ) +Salaries and wages~ ,X9~ ,�2L<~ ,̧,A~ ,qF<~ ,X@~ , @ *Business or profession: , , , , , , + Net income~ ,�A~ ,6~ ,�A~ ,E�~ ,@l@~ ,@@+ Net loss~ ,@~ ,Z]~ ,@~ ,�57A~ ,a@~ ,@O@ *Farm:,,,,,,+ Net income~ ,@~ ,V�"~ ,@~ ,g!A~ ,&@~ ,`d@+ Net loss~ ,�@~ ,ƛP~ , @~ ,�P~ ,J@~ ,ʿ@0*(Partnership and S Corporation net income,,,,,,1*)after Section 179 property deduction: [1],,,,,,+ Net income~ ,wA~ ,>H�~ ,tA~ ,�~ , m@~ ,J@+ Net loss~ ,�A~ ,�~ ,�A~ ,v܀~ ,@~ ,x�A *Sales of capital assets:,,,,,,- Net gain~ ,$~ ,~ ,0V"A~ ,J~ ,H@~ ,̽A- Net loss~ ,lpA~ ,\a$A~ , kA~ ,Z$A~ ,0u@~ ,p@4*,Sales of property other than capital assets:,,,,,,- Net gain~ ,@@~ ,�N~ ,@~ ,ZM~ ,]@~ ,Y@- Net loss~ ,@k@~ ,\~ ,_@~ ,N[~ ,f@~ ,@1@!+Taxable interest received~ ,jB~ ,B�~ ,B~ ,�~ ,h@~ ,LA+Tax-exempt interest~ ,A~ ,j~ ,T�A~ ,z~ ,y@~ ,?@+ Dividends~ ,F�7~ ,��~ ,+A~ ,G�~ ,H@~ ,oA7+/Pensions and annuities in adjusted gross income~ ,(DA~ ,:?u~ ,�>A~ ,t~ ,e@~ ,J@ �l�*!�M�*"�n�*#���*$���*%�P�*&�n�*'�l�*(�X�*)�n�**�l�*+�x�*,�p�*-���*.���*/�y�*0�l�*1�j�*2��*3�t�*4�|�*5���*6���*7�}�*8�s�*9�t�*:�p�*;�v�*<�x�*�=�s�*>�v�*@?�o�* *Rent: , , , , , ,!+ Net income~ !,@� A~ !,o@~ !,� A~ !,?~ !,m@~ !,@:"+2 Net loss, total (deductible and nondeductible)~ ",A~ ",i�~ ",8�A~ ",vE�~ ",pq@~ ",F@)#+! Nondeductible rental loss~ #,@@~ #,x�7A~ #,@~ #,6B_~ #,@c@~ #,@$*Royalty:$,$,$,$,$,$,%+ Net income~ %,Po@~ %,�<�~ %,Pf@~ %,}@A~ %,b@~ %,@&+ Net loss~ &,ٲ@~ &,@@~ &,Ͳ@~ &,@~ &,(@~ &,c@'*Estate or trust:',',',',',',(+ Net income~ (, $@~ (,R~ (,�@~ (,Ο�~ (,U@~ (,@)+ Net loss~ ),@~ ),A~ ),o@~ ),(�A~ ),:@~ ),-@ *+State income tax refunds~ *,xQ!A~ *,2Ǥ~ *,ƛ"~ *,DA~ *,|@~ *,@+-Alimony received~ +,@~ +,xhA +,** +,** +,** +,**9,-1Social Security benefits in adjusted gross income~ ,,(mA~ ,,}~ ,,dA~ ,,`}~ ,,p@~ ,, @---%Social Security benefits (nontaxable)~ -,(mA~ -,A~ -,dA~ -,h�A~ -,p@~ -,x@!.-Unemployment compensation~ .,@~ .,A@~ .,@~ .,`=@~ .,$@~ .,A@/- Other income~ /,X� A~ /,�~ /,� A~ /,�!\A~ /,r@~ /, @0- Other loss~ 0,*@~ 0,8A~ 0,@~ 0,A~ 0,<@~ 0,B@'1-Foreign earned income exclusion~ 1,u@~ 1,T�%A~ 1,t@~ 1,F+~ 1,@~ 1,q@2- Total income~ 2,C2,�+?A~ 2,ZC2,ȟ:A~ 2,@~ 2,V`$$3-Statutory adjustments, total~ 3,(� A~ 3,~l�~ 3,�!~ 3,Z �~ 3, }@~ 3, @<4-4 Payments to an Individual Retirement Arrangement~ 4,�@~ 4,YA~ 4,`@~ 4,WA~ 4,J@~ 4,a@?5-7 Payments to a self-employed retirement (Keogh) plan~ 5,A~ 5,r~ 5,нA~ 5,J~ 5,A@~ 5,P@6.Adjusted gross income~ 6/C6/CA~ 6/ZC6/ A~ 6/@~ 6/ "A7-Investment interest~ 7,xmA~ 7,j�~ 7,aA~ 7,Yp~ 7,(@~ 7,x&A480,Total tax preferences excluded from adjusted8,8,8,8,8,8,9- gross income~ 9,$�A~ 9,D~ 9,h�A~ 9,R�~ 9,z@~ 9,@6:0.Total alternative minimum tax preference items:,:,:,:,:,:,8;00 (excluding tax-exempt interest from private ;,;,;,;,;,;,<- activity bonds)~ <,@~ <,�A~ <,@@~ <,h�A~ <,M@~ <,0@6=0.Passive activity loss (alternative minimum tax=,=,=,=,=,=,>- adjustment)~ >,�! A~ >,:f@~ >,� A~ >,v@~ >,p@~ >,?1Expanded income~ ?20A?2SA~ ?2ZC?2:9RA~ ?2L@~ ?2@~A@�l�A�fB��C��� D���E�e�F�[�G���H�^�I�l�J�a�K�d�DL�o�DM�p�DN�\�DO���DP�|�DQ�{�DR�d�DS���DT��DU���DV���DW���DX�x�DY�t�DZ���D[���D\���D�]�k�D^�~�D@_�n�D&@3 Footnotes at end of table.@$@$@$@$@$@$xApTable 6.--1994, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 A4A4A4A4A4A4jBbor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedB4B4B4B4B4B4aCY[All figures are estimates based on samples -- money amounts are in thousands of dollars]C5C5C5C5C5C5/D6'Returns with income of $200,000 or moreD7D7D7D7D7E8E9E: Returns withE;E:Returns withoutE:F Income concept, item F6TotalF<F=worldwide income taxF<F=worldwide income taxF=G G>NumberG>G>NumberG>G>NumberG>H$ H>ofH>Amount H>of H>Amount H>of H>AmountI%I6returnsI?I6returnsI?I6returnsI?J@ JA(1) JA(2) JA(3) JA(4) JA(5) JA(6)/KB'Adjusted Gross Income Concept-ContinuedKCKCKCKCKCKCLEExemption amount~ LF�A~ LGf~ LFA~ LGL�9A~ LH}@~ LI@MDItemized deductions:MFMGMFMGMHMI3NE+ Total per adjusted gross income concept~ NF �/A~ NGr_X~ NF/A~ NGb)~ NH@~ NI'A$OE Total per income concept~ OF �/A~ OGr_X~ OF/A~ OGb)~ OH@~ OI'A#PE Contributions deduction~ PFnS=~ PGn.~ PFD�.A~ PGJ")~ PHȍ@~ PI@$QD Interest paid deduction:QFQGQFQGQHQI7RE/ Total per adjusted gross income concept~ RF M*A~ RGf~ RFE*A~ RGz7�~ RH@~ RI\/A(SE Total per income concept~ SF M*A~ SGf~ SFE*A~ SGz7�~ SH@~ SI\/A,TE$ Total home mortgage interest~ TF�0(A~ TGi~ TF�*(A~ TGg~ TH@@~ TI�'@0UE( Medical and dental expense deduction~ UF@~ UGA~ UF@~ UG�A~ UHa@~ UI@0VE( Net casualty or theft loss deduction~ VF@~ VG�A~ VFئ@~ VGH�A~ VH k@~ VIg@ WE Taxes paid deduction~ WFn?~ WG�~ WF�/A~ WGS�~ WHH@~ WI`X@4XD, Net limited miscellaneous deductions perXFXGXFXGXHXI-YE% adjusted gross income concept~ YFp�A~ YG:F�~ YF@�A~ YGr~ YH`z@~ YI@V@0ZE( Non-limited miscellaneous deductions~ ZF@@~ ZG>�5~ ZFm@~ ZGF)A~ ZH@`@~ ZI8@/[E' Prior-year moving expense deduction~ [Fܳ@~ [G`@ [F** [G** [H** [I**+\D#Excess of exemptions and deductions\F\G\F\G\H\I&]E over adjusted gross income~ ]F4@~ ]G�6A~ ]FЁ@~ ]GTA~ ]H@~ ]I` A^ETaxable income~ ^FjC~ ^G[o~ ^F0A~ ^Go~ ^H@`@~ ^I@_ETax at regular rates~ _FC~ _Gs�$~ _FnC~ _G��$~ _H@a@~ _IF@`�l�Da�y�Db�T�Dc�o�Dd�u�De�v�Df�v�Dg�s�Dh���Di�z�Dj�r�Dk�y�Dl�z�Dm�i�Dn�}�Do�|�Dp�z�Dq�o�Dr�`�Ds���Dt�y�Du���Dv���Dw���Dx��Dy���Dz���D{���D|����}�f~�|@�n� !`EIncome tax before credits~ `FC~ `G��$~ `F~C~ `G�$~ `H`a@~ `IF@aD Tax credits:aFaGaFaGaHaIbE Total�.~ bFuA~ bG%A~ bFpA~ bGl\%A~ bH`a@~ bIF@cE Child care credit~ cF@~ cG@~ cF @~ cG@~ cH@~ cI@dE Minimum tax credit~ dF@@~ dGA~ dF@~ dGLA~ dH@S@~ dI@eE Foreign tax credit eJ-- eJ-- eJ-- eJ-- eJ-- eJ--fE Business credit~ fF@~ fGA~ fF`@~ fG(�A~ fHO@~ fIe@+gE#Alternative minimum tax (Form 6251)~ gF0@~ gG>Z~ gF0@~ gG>Z gJ-- gJ--"hEWorldwide total income tax~ hFZC~ hG�$~ hFZC~ hG�$ hJ-- hJ--iEForeign taxes paid~ iF�A~ iG<�9A~ iF�A~ iG<�9A iJ-- iJ--9jD1 Foreign taxes paid on excluded foreign earnedjFjGjFjGjHjI"kE income (Form 1116)~ kF۰@~ kG@~ kF۰@~ kG@ kJ-- kJ--)lD!Taxable income which would yield:lFlGlFlGlHlI%mE Income tax before credits~ mFC~ mGbv k~ mF~C~ mGS k~ mH`a@~ mI�*@$nE Income tax after credits~ nFC~ nGJ0j~ nFC~ nGJ0j nJ-- nJ--"oEWorldwide total income tax~ oFZC~ oG>k~ oFZC~ oG>k oJ-- oJ--/pD'Reconciliation of adjusted gross incomepFpGpFpGpHpI qD and expanded income:qFqGqFqGqHqI!rE Adjusted gross income~ rFCrGCA~ rFZCrG A~ rH@~ rI "A9sD1 plus: Total tax preferences excluded from sFsGsFsGsHsI4tE, adjusted gross income [2]~ tF$�A~ tGD~ tFh�A~ tGR�~ tHz@~ tI@=uE5 Social Security benefits (nontaxable)~ uF(mA~ uGA~ uFdA~ uGh�A~ uHp@~ uIx@7vE/ Foreign earned income exclusion~ vFu@~ vGT�%A~ vFt@~ vGF+~ vH@~ vIq@'wE minus: Investment interest~ wFxmA~ wGj�~ wFaA~ wGYp~ wH(@~ wIx&A<xE4 Non-limited miscellaneous deductions~ xF@@~ xG>�5~ xFm@~ xGF)A~ xH@`@~ xI8@;yE3 Prior-year moving expense deduction~ yFܳ@~ yG`@ yF** yG** yH** yI**?zE7 Unreimbursed employee business expenses~ zFh1A~ zGtZ~ zF�.A~ zG[Z~ zHU@~ zI@"{K Equals: Expanded income~ {L0A{MSA~ {LZC{M:9RA~ {NL@~ {O@~A&| Footnotes at end of table.|P|P|P|P|P|Px}pTable 6.--1994, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 j~bor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedaY[All figures are estimates based on samples -- money amounts are in thousands of dollars]�l���e���[�������^���l���a���d���_���r���_���n���l���M���n���l���p���q���n���l���`���l���l���t���l���l���y���s���i��������M�@��n�/'Returns with income of $200,000 or more��� Returns with��Returns without�� Income concept, item �Total�!�"worldwide income tax�!�"worldwide income tax�"� �#Number�#�#Number�#�#Number�#�$ �#of�#Amount �#of �#Amount �#of �#Amount�%�returns�&�returns�&�returns�&�@ �'(1) �'(2) �'(3) �'(4) �'(5) �'(6)�QExpanded Income Concept�������+Salaries and wages~ �F�-A~ �GN�<~ �F -A~ �G<~ �H@~ �I @�*Business or profession:�F�G�F�G�H�I�+ Net income~ �FxGA~ �G^~ �F@A~ �G�~ �H`k@~ �I@�+ Net loss~ �F`\@~ �G$`~ �FM@~ �Gؽ7A~ �Hl@~ �I@ �*Farm:�F�G�F�G�H�I�+ Net income~ �F@~ �G~V#~ �F @~ �G6Q#~ �H,@~ �I u@�+ Net loss~ �F@~ �GjS~ �F@~@~ �G$t4A~ �HZ@~ �IM@0�*(Partnership and S Corporation net income�F�G�F�G�H�I1�*)after Section 179 property deduction: [1]�F�G�F�G�H�I�+ Net income~ �FMA~ �G~ �FGA~ �G~~ �Hw@~ �I@�+ Net loss~ �FP�A~ �Gs�~ �FA~ �G��~ �H@~ �IbA �*Sales of capital assets:�F�G�F�G�H�I�- Net gain~ �F&~ �G�9�~ �F|&~ �G�~ �Hp@~ �IH( A�- Net loss~ �F0QA~ �G�+~ �F|AA~ �G|m%A~ �Hh@~ �I@4�*,Sales of property other than capital assets:�F�G�F�G�H�I�- Net gain~ �F@~ �G([3A~ �F@~ �G>M~ �Hd@~ �Iٵ@�- Net loss~ �Fq@~ �G[~ �F_@~ �G Z~ �HPr@~ �I@ @!�+Taxable interest received~ �FoE~ �G '�~ �FjNE~ �G�~ �H@~ �I8�A�+Tax-exempt interest~ �F� A~ �Gf4~ �F� ~ �GK ~ �H@~ �IF)�+ Dividends~ �Fq:~ �GZ~ �F�)-A~ �G"Q~ �H$@~ �IA7�+/Pensions and annuities in adjusted gross income~ �FH� A~ �GV�~ �F@� A~ �GtYA~ �H~@~ �I@ �*Rent:�F�G�F�G�H�I�+ Net income~ �F@� A~ �GNgM~ �F8� A~ �GL~ �Hv@~ �I @:�+2 Net loss, total (deductible and nondeductible)~ �FA~ �GF�~ �FA~ �G�?�~ �H`v@~ �Is@��l�������P���n���q���X���n���r���x���p�����������y���l���q������t���|�����������}���s���t���p���v���x���s���v���o����w���p@��|)�+! Nondeductible rental loss~ �F�!A~ �Ge~ �F�A~ �GYe~ �H@d@~ �I@�*Royalty:�F�G�F�G�H�I�+ Net income~ �Fm@~ �G��~ �FX@~ �Gχ~ �Ht@~ �Ir@�+ Net loss�..~ �F:@~ �G@f@~ �F"@~ �G:@~ �H8@~ �I f@�*Estate or trust:�F�G�F�G�H�I�+ Net income~ �Fw@~ �G�~ �F ]@~ �GH�~ �Hj@~ �I@�+ Net loss..~ �Fּ@~ �Gd�A~ �F@~ �G,�A~ �HI@~ �I@ �+State income tax refunds~ �F!A~ �G^ۧ~ �F!A~ �GF�~ �H8@~ �I@�-Alimony received~ �F@~ �GThA �F** �G** �H** �I**9�-1Social Security benefits in adjusted gross income~ �F �A~ �G�~ �FA~ �G~ �H@~ �I@-�-%Social Security benefits (nontaxable)~ �F �A~ �G�=A~ �FA~ �G4A~ �H@~ �IХ@!�-Unemployment compensation~ �F@~ �G@@~ �F@~ �G@~ �H"@~ �I=@�- Other income~ �F  A~ �G&ı~ �Fx A~ �GL�~ �HPu@~ �Iν@�-Other loss~ �F�@~ �G�< A~ �F�@~ �GN, ~ �H@@~ �I>@'�-Foreign earned income exclusion~ �F@ @~ �Gg~ �F@ @~ �G.g~ �H@~ �I`n@�- Total income~ �FlF�GeA~ �FJF�GgcA~ �H@~ �IA$�-Statutory adjustments, total~ �F."~ �G �~ �Ffw"~ �Gȉ~ �H @~ �I@<�-4 Payments to an Individual Retirement Arrangement~ �Fj@~ �G �A~ �Ff@~ �G$�A~ �HQ@~ �I@g@?�-7 Payments to a self-employed retirement (Keogh) plan~ �FP�A~ �GFU�~ �F@�A~ �G>K�~ �HA@~ �I@�.Adjusted gross income~ �RlF�S4A~ �RJF�S�.2A~ �T@~ �UA�-Investment interest~ �F�A~ �G]~ �F�A~ �G�9V~ �H@~ �IP@4�0,Total tax preferences excluded from adjusted�F�G�F�G�H�I�- gross income~ �Fv A~ �GzR~ �F ~ �G(~ �H@~ �I�#)6�0.Total alternative minimum tax preference items�F�G�F�G�H�I8�00 (excluding tax-exempt interest from private �F�G�F�G�H�I�- activity bonds)~ �F@~ �GjA~ �F@~ �GPA~ �HV@~ �I0@6�0.Passive activity loss (alternative minimum tax�F�G�F�G�H�I�- adjustment)~ �F A~ �G�/A~ �F8� A~ �G�@~ �Hx@~ �I��1Expanded income~ �VlF�WA~ �VJF�W A~ �X@~ �Y$�*A&�3 Footnotes at end of table.�P�P�P�P�P�P�3x�pTable 6.--1994, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 j�bor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued��l� ������e���[�������^���l���a���d���k�D��p�D��\�D����D��|�D��{�D��d�D����D���D����D����D����D��x�D��t�D����D����D����D��k�D��~�D��n�D���t�D��y�D@��T�Da�Y[All figures are estimates based on samples -- money amounts are in thousands of dollars]������/�'Returns with income of $200,000 or more�������� Returns with��Returns without�� Income Concept, Item �Total�!�"worldwide income tax�!�"worldwide income tax�"� �#Number�#�#Number�#�#Number�#�  �#of�#Amount �#of �#Amount �#of �#Amount�%�Zreturns�&�Zreturns�&�Zreturns�&�@ �[(1) �[(2) �[(3) �[(4) �[(5) �[(6)+�\#Expanded income concept - Continued�]�]�]�]�]�]�EExemption amount~ �Fn�!~ �GH=A~ �Ft� A~ �Gƈs~ �H@~ �I @�DItemized deductions:�F�G�F�G�H�I3�E+ Total per adjusted gross income concept~ �FʞA~ �G�Y~ �FށA~ �G9~ �H@~ �ITA$�E Total per income concept~ �F&A~ �G:U~ �F:A~ �G~�<~ �H@~ �I�"A#�E Contributions deduction~ �F@�/A~ �G^I~ �F�?~ �G�9E~ �Hܙ@~ �IPS@$�D Interest paid deduction:�F�G�F�G�H�I7�E/ Total per adjusted gross income concept~ �Fp*A~ �G�~ �F~�4~ �GVg�~ �H@~ �IA(�E Total per income concept~ �F.S0~ �G&v~ �F\#(A~ �G�-u~ �H@~ �I�%@,�E$ Total home mortgage interest~ �F6I0~ �G:g~ �Fh(A~ �Ge~ �HȈ@~ �I@@0�E( Medical and dental expense deduction~ �F@~ �GP.!A~ �F@~ �GA~ �H8@~ �I@@@0�E( Net casualty or theft loss deduction~ �FX@~ �GLqA~ �F~@~ �GP^ A~ �Hm@~ �I�@ �E Taxes paid deduction~ �FgA~ �Ga�~ �FKA~ �G2~ �H@~ �I@@4�D, Net limited miscellaneous deductions per�F�G�F�G�H�I-�E% adjusted gross income concept~ �FعA~ �G~u�~ �FA~ �Gr~ �H$@~ �I`8@0�E( Non-limited miscellaneous deductions~ �F@~ �G�3A~ �F@~ �G�'A~ �HR@~ �I@/�E' Prior-year moving expense deduction~ �Fz@~ �G@ �F** �G** �H** �I**+�D#Excess of exemptions and deductions�F�G�F�G�H�I&�E over adjusted gross income~ �FҨ@~ �G\YA~ �F@~ �G0vA~ �H@~ �I< A�ETaxable income~ �F�:F~ �GJp~ �F:9F~ �GTp~ �H@Z@~ �I@�ETax at regular rates~ �F;F~ �Gf[�$~ �FZ9F~ �G��$~ �H[@~ �I@!�EIncome tax before credits~ �F*;F~ �G��$~ �Fj9F~ �G�$~ �H\@~ �I@�D Tax credits:�F�G�F�G�H�I�E Total..~ �Fx�A~ �GԶ%A~ �FA~ �G%A~ �H\@~ �I@��l�D��u�D��v�D��v�D��s�D����D��z�D��r�D��y�D��z�D��i�D��}�D��|�D��z�D��r�D��j�D����D��y�D����D����D����D���D����D����D����D�������������������i���C�@��L�E Child care credit~ �F`g@~ �G&@~ �Ff@~ �G&@~ �H@~ �I@�E Minimum tax credit~ �F@~ �GA~ �F@~ �GLLA~ �H@U@~ �I@�E Foreign tax credit �J-- �J-- �J-- �J-- �J-- �J--�E Business credit~ �F f@~ �G�*A~ �Fc@~ �G0)A~ �H4@~ �I@Z@+�E#Alternative minimum tax (Form 6251)~ �F��@~ �G`\~ �F��@~ �G`\ �J-- �J--"�EWorldwide total income tax~ �FJF~ �Gm%~ �FJF~ �Gm% �J-- �J--�EForeign taxes paid~ �F�A~ �GPB>A~ �F�A~ �GPB>A �J-- �J--9�D1 Foreign taxes paid on excluded foreign earned�F�G�F�G�H�I"�E income (Form 1116)~ �F@~ �G@� A~ �F@~ �G@� A �J-- �J--)�D!Taxable income which would yield:�F�G�F�G�H�I%�E Income tax before credits~ �F*;F~ �GL+l~ �Fj9F~ �G1*l~ �H\@~ �I@$�E Income tax after credits~ �Fn9F~ �Gk~ �Fn9F~ �Gk �^-- �J--"�EWorldwide total income tax~ �FJF~ �GVl~ �FJF~ �GVl �_-- �`--/�D'Reconciliation of adjusted gross income �F �G�F�G�H�I �D and expanded income:�F�G�F�G�H�I�a!�E Adjusted gross income~ �FlF�G4A~ �FJF�G�.2A~ �H@~ �IA9�D1 plus: Total tax preferences excluded from �F�G�F�G�H�I4�E, adjusted gross income [2]~ �Fv A~ �GzR~ �F ~ �G(~ �H@~ �I�#)=�E5 Social Security benefits (nontaxable)~ �F �A~ �G�=A~ �FA~ �G4A~ �H@~ �IХ@7�E/ Foreign earned income exclusion~ �F@ @~ �Gg~ �F@ @~ �G.g~ �H@~ �I`n@'�E minus: Investment interest~ �F�A~ �G]~ �F�A~ �G�9V~ �H@~ �IP@<�E4 Non-limited miscellaneous deductions~ �F@~ �G�3A~ �F@~ �G�'A~ �HR@~ �I@;�E3 Prior-year moving expense deduction~ �Fz@~ �G@ �F** �G** �H** �I**?�E7 Unreimbursed employee business expenses~ �FhVA~ �G6KM~ �FHSA~ �GP3A~ �HY@~ �I`~@"�K Equals: Expanded income~ �LlF�MA~ �LJF�M A~ �N@~ �O$�*A��b�** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.�$�$�$�$�$�$��b�[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying ��bzproperty in the year they place it in service, instead of taking depreciation deductions over a specified recovery period.e�b][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.?�b7NOTE: Detail may not add to totals because of rounding.H�c@SOURCE: SOI Bulletin, Winter 1997/98, Document 1136 (Rev. 3/98).�$��� ������� � � � � ����������$= Z��$> ��" �������������������������������