� \pJNW 4 ?� OI'�@��,l��',3B�  2MbP?_"*+�%�����,]1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1j�� Helveticaelvetica?w02j0,�:�04}�1jx� Helveticaelvetica?w02j0,�:�01��1j�� Helveticaelvetica?w02j0,� :�0@?��1j�� Helveticaelvetica?w02j0,� :�0�#��1j�� Helveticaelvetica?w02j0,� :�0}�1jx� Helveticaelvetica?w02j0,� :�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:mm0.0#,##0" " #,##0" "#,##0" "#,##0" "#,##0" ";@" " #,##0" ";@" "#,##0" ";@" "$!#,##0" ";@" "%"#,##0" ";@" ""#,##0" ";@" "0.0" ";@" "0.0" ";@" " 0.0" ";@" "#,##0" ";@" "@*.if@"..................................................................................................." \ \ \ \ @/,#,##0" ";\-#,##0" ";\-\-" ";@" "30#,##0.0" ";\-#,##0.0" ";\-\-" ";@" " " "@ ##0.0E+0mm:ss@52_("$"* #,##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 6� ��C 4� ��C 5� ��C 3� ��C  � ��C /�!�C  �C #�C 2 �C 2Q! �C  �C  �C  �C  �C  (��C  (��C  (��C  (�C &8�C &8��C &8�C &�C "�C  (�C  (��C 8�C 8��C "8��C "8�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 &8��C  �C #<�C #8��������������style_footnotes�B�������������U} ��} � �} ��} � �} $ � ?(�l�7�5� ����n�����%��l���� � � ��� �z� ��� �b�������������������������������������m�����n��P���������Table 7.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative ��Table 7.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Concepts: ��Concepts: Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect��Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued4,[All figures are estimates based on samples]         4,[All figures are estimates based on samples]    ! (" Item with the largest tax effect""""" " " " " ""4",Item with the largest tax effect - continued"""""""""""""   #Total##Interest## Investment ## Taxes paid# # Contributions # #Medical and dental # #Net casualty or theft#  #Total miscellaneous## Foreign tax$#General$# All other$#Partnership and S##Foreign earned%# Tax-exempt%&Item with the second  '  ( )paid deduction)) interest [1])) deduction) ) deduction ) )expense deduction ) )loss deduction)&Item with the second ) deductions*)credit*)business credit*) tax credits*)Corporation net losses))income exclusion [3]*) interest [3]*&largest tax effect+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage +Number + Percentage +Number + Percentage +Number+ Percentage&largest tax effect+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage + of +of  + of +of  + of +of  + of +of   + of  +of   + of  +of   + of +of  + of +of  + of +of  + of +of  + of +of  + of +of  + of +of  + of +of (,returns ,total,returns ,total,returns ,total,returns ,total ,returns  ,total ,returns  ,total ,returns ,total(,returns ,total,returns ,total,returns ,total,returns ,total,returns ,total,returns ,total,returns ,total   -(1) -(2) -(3) -(4) -(5) -(6) -(7) -(8) -(9) -(10) -(11) -(12) -(13) -(14)   -(15) -(16) -(17) -(18) -(19) -(20) -(21) -(22) -(23) -(24) -(25) -(26) -(27) -(28)$ .Returns with U.S. income tax                             $ .Returns with U.S. income tax                            - /%Returns with adjusted gross income of                             - /%Returns with adjusted gross income of                             /$200,000 or more                              /$200,000 or more                             0 Total~ 1~@~ 2Y@~ 1A~ 2@~ 1@�@~ 2t@~ 19A~ 2@~ 1 G@~ 2`}@~ 1ؠ@~ 24@~ 1 @~ 2$@ 0 Total~ 10@~ 2a@~ 1`6@~ 2 @~ 1@~ 2@e@~ 1@~ 2l@~ 1@@~ 2t@ 1-- 2-- 1-- 2--3Interest paid deduction~ 4A~ 58@ 6-- 7--~ 4v@~ 5@~ 4�. A~ 5ְ@~  4߾@~  5ؘ@  6--  7--~  6@v@~ 7 @3Interest paid deduction~ 4@~ 5ģ@~ 6@~ 7=@~ 4@~ 5D@~ 4@~ 5@L@~ 4@~ 5.@ 6-- 7-- 6-- 7--%3Investment interest deduction~ 4@~ 5�@~ 4�5@~ 5@ 6-- 7--~ 4@~ 5`s@~  4T@~  5`x@~  4@~  5$@~  4~ 5%3Investment interest deduction~ 4~@~ 5t@~ 4T@~ 5@~ 6 w@~ 7@~ 4@~ 5@~ 4j@~ 5`@ 4-- 5-- 4-- 5--3Taxes paid deduction~ 4`�A~ 5@~ 4T�A~ 5@~ 45@~ 5@ 6-- 7--~  46@~  5@~  4 @~  5@~  4P@~ 5@3Taxes paid deduction~ 4@~ 5@~ 4@~ 55@~ 4;@~ 5?@~ 6H@~ 7@~ 4j@~ 5X@ 4-- 5-- 4-- 5--3Contributions deduction~ 4 A~ 5T@~ 4)@~ 5w@~ 4@~ 5@~ 4BA~ 5D@  6--  7--~  4e@~  5 @~  4&@~ 5Q@3Contributions deduction~ 4@~ 5@~ 4u@~ 5V@~ 4 z@~ 5l@~ 4@~ 5@~ 6@~ 7`}@ 4-- 5-- 4-- 5--,3$Medical and dental expense deduction~ 4@~ 5>@ 4** 5** 4** 5**~ 4@~ 5D@~  4z@~  5V@  6--  7--~  6~ 7,3$Medical and dental expense deduction~ 4@c@~ 5�? 4-- 5-- 4-- 5-- 4-- 5--~ 4s@~ 5V@ 6-- 7-- 6-- 7--,3$Net casualty or theft loss deduction~ 4 k@ 5[2] 4** 5** 4** 5**~ 4\@ 5[2]~  4 @  5[2]  6--  7--~  6~ 7,3$Net casualty or theft loss deduction 4-- 5--~ 4 @ 5[2] 4-- 5-- 4-- 5--~ 4S@~ 54@ 6-- 7-- 6-- 7--&3Total miscellaneous deductions~ 4@b@~ 5 r@~ 4{@~ 5@`@~ 4@~ 5@~ 4@~ 5{@~  4@~  5Ё@~  4@~  5@  4** 5**&3Total miscellaneous deductions 4-- 5--~ 4k@~ 5N@~ 4@ 5[2]~ 4*@~ 5$@~ 48@~ 5@p@ 4-- 5-- 4-- 5--3Foreign tax credit~ 4@~ 5^@~ 4t@~ 5$@~ 4o@~ 5Q@~ 4@~ 5d@~  4g@~  5D@~  4G@~  5k@~  4~ 53Foreign tax credit~ 4@[@~ 5Q@ 4-- 5--~ 4@~ 5 @~ 4@~ 5`s@~ 4$@~ 5~@ 4-- 5-- 4-- 5--3General business credit~ 4Ų@~ 5�?~ 4}@~ 5$@~ 4s@~ 5V@~ 4@~ 5N@~  4`d@~  5>@  6--  7--~  6~ 73General business credit~ 4P@~ 5D@~ 4y@~ 5[@ 4-- 5--~ 4u@~ 5a@~ 4v@~ 5[@ 6-- 7-- 6-- 7--3All other tax credits~ 4p@~ 5T@~ 4@d@ 5[2]~ 4o@~ 5Q@~ 4@~ 5Q@~  4p@~  5a@~  4@~  5$@~  4~ 53All other tax credits~ 4I@~ 5>@~ 4Ԛ@~ 5|@~ 4x@~ 5@ 4-- 5--~ 4@~ 5@ 4-- 5-- 4-- 5--03(Partnership and S Corporation net losses~ 4@~ 5n@ 4** 5**~ 4@~ 5`@~ 4@~ 5t@~  4 @~  5 w@  6--  7--  4** 5**03(Partnership and S Corporation net losses~ 4H@~ 5 @~ 4@~ 5@p@~ 4z@~ 5l@~ 4@~ 5@j@ 4-- 5-- 6-- 7-- 4-- 5--3No second largest item~ 4�@~ 5 r@~ 4h@~ 5$@~ 4@ 5[2]~ 4̺@~ 5a@~  4~@~  5�?  6--  7--~  6~ 73No second largest item~ 41@~ 5$@~ 4@~ 5l@~ 4@~ 5p@~ 4@~ 5@~ 4޷@~ 52@ 6-- 7-- 6-- 7--89898945 4 5 4 5 4589898945454545'/Returns with expanded income of45454545 4 5 4 5 45'/Returns with expanded income of45454545454545/$200,000 or more45454545 4 5 4 5 45/$200,000 or more454545454545450 Total~ 1C~ 2Y@~ 1�A~ 2<@ 6-- 7--~ 1l[A~ 2 @~  1 `@~  2`x@~  1@~  24@~  1(@~ 2$@0 Total~ 1V@~ 2>@~ 1@~ 2 @~ 1@~ 2@e@~ 1@~ 2@j@~ 1@~ 2 r@~ 1@~ 2Q@~ 1�A~ 2P@3Interest paid deduction~ 4 A~ 5@ 6-- 7-- 6-- 7--~ 4`�A~ 5ij@~  4Ͼ@~  52@  6--  7--~  6@v@~ 77@3Interest paid deduction~ 4@}@~ 5@~ 6@~ 7@~ 4@~ 5T@~ 4@~ 5@M@~ 4@~ 5@~ 6s@~ 7`x@~ 6@~ 7k@3Tax-exempt interest~ 4A~ 5p@~ 4~@~ 5`@ 6-- 7--~ 4@~ 5@~  4Ų@~  5&@~  4@~  5\@~  4H@~ 5t@3Tax-exempt interest~ 4@~ 5@~ 4+@~ 5h@~ 6N@~ 70@~ 4\@~ 5@~ 4@~ 5Ȕ@~ 4n@~ 5@~ 4~ 5 �l�!���"���#���$���%���&���'���(���)���*���+���,Z��-�Z.�B/�6� 0���1�n�2���3�%�4�l�5���6� �7���8��9���:�b�;���<���=���>���?��� 3Taxes paid deduction~ 4�A~ 5̯@~ 4A~ 5t@ 6-- 7-- 6-- 7--~ 4I@~ 5@~ 4@~ 5G@~ 4@~ 5@R@ 3Taxes paid deduction~ 4ؕ@~ 5D@~ 4Q@~ 5@~ 4@~ 5|@~ 6&@~ 7x@~ 4@~ 5@@~ 4@~ 5+@~ 4p@~ 5:@!3Contributions deduction~ !4DA~ !50@~ !4C@~ !5@ !6-- !7--~ !4d@~ !5`@ ! 6-- ! 7--~ ! 4"@~ ! 5�?~ ! 4 @~ !5�?!3Contributions deduction~ !4}@~ !50@~ !4W@~ !54@~ !4y@~ !5@j@~ !4@~ !5@~ !6@~ !7y@ !4-- !5--~ !4@~ !5@,"3$Medical and dental expense deduction~ "4Ъ@~ "5>@~ "4g@~ "5$@ "6-- "7--~ "4H@~ "5>@~ " 4h@~ " 5�? " 6-- " 7--~ " 6~ "7,"3$Medical and dental expense deduction~ "4@~ "5$@ "4-- "5-- "4-- "5-- "4-- "5--~ "4r@~ "5V@~ "6C@~ "7�?~ "6@~ "7V@,#3$Net casualty or theft loss deduction~ #4h@ #5[2] #4** #5** #6-- #7--~ #4@Z@ #5[2] # 6-- # 7-- # 6-- # 7--~ # 6~ #7,#3$Net casualty or theft loss deduction #4-- #5--~ #4 @ #5[2] #4-- #5-- #4-- #5--~ #6S@~ #74@ #6-- #7-- #6** #7**&$3Total miscellaneous deductions~ $4?@~ $5�? $4** $5** $6-- $7--~ $4@~ $5[@~ $ 44@~ $ 5@~ $ 4P}@~ $ 5@ $ 4** $5**&$3Total miscellaneous deductions $4-- $5--~ $4 @ $5[2]~ $4@ $5[2]~ $4@ $5[2]~ $4P@~ $5d@ $4-- $5--~ $4@~ $5d@%3Foreign tax credit~ %4@~ %5d@~ %4`t@~ %5$@ %6-- %7--~ %4@~ %5@`@~ % 4T@~ % 54@ % 6-- % 7--~ % 6~ %7%3Foreign tax credit~ %4K@~ %5d@ %4-- %5--~ %4@~ %5@~ %4x@~ %5@e@~ %4@~ %5@~ %6 @~ %7G@~ %6 @~ %7v@&3General business credit~ &4&@~ &5�?~ &4@}@~ &5$@ &6-- &7--~ &4v@~ &5N@~ & 4]@~ & 5>@ & 6-- & 7--~ & 6~ &7&3General business credit &4-- &5--~ &4Pw@~ &5�? &4-- &5--~ &4u@~ &5�?~ &4@~ &5f@ &6-- &7--~ &6@~ &7N@'3All other tax credits~ '4 @~ '5Q@~ '4s@~ '5$@ '6-- '7--~ '4@~ '5Q@~ ' 4@~ ' 5d@ ' 6-- ' 7--~ ' 6~ '7'3All other tax credits~ '4@~ '5$@~ '44@~ '5@z@~ '4@~ '5@ '4-- '5--~ '4@~ '5k@ '6-- '7--~ '6@~ '7�?0(3(Partnership and S Corporation net losses~ (4@~ (5k@~ (4&@~ (5�? (6-- (7--~ (4:@~ (5@~ ( 4@~ ( 5t@ ( 6-- ( 7-- ( 4** (5**0(3(Partnership and S Corporation net losses~ (4\@~ (5@u@~ (4`@~ (5a@~ (4h@~ (5�?~ (4e@~ (5Q@ (4-- (5--~ (6c@~ (7g@ (4** (5**')3Foreign earned income exclusion~ )4@~ )5Q@~ )4C@ )5[2] )6-- )7--~ )4f@ )5[2]~ ) 4G@~ ) 5$@ ) 6-- ) 7--~ ) 6~ )7')3Foreign earned income exclusion )4-- )5--~ )4#@~ )5`@ )4-- )5--~ )4C@~ )54@~ )4"@ )5[3] )6-- )7--~ )6c@~ )7$@*:No second largest item~ *;�/@~ *<@u@~ *;h@~ *<$@ *=-- *>--~ *;@~ *<�?~ * ;{@~ * <�? * =-- * >--~ * =~ *>*:No second largest item~ *;`c@~ *<|@~ *;@~ *<@~ *;@@~ *<z@~ *;@~ *<@~ *;O@~ *<@~ *=ܢ@~ *>H@~ *=l@~ *>@&+? Footnotes at end of table.+@+A+B+B+@+B+B&+? Footnotes at end of table.+C+D+C+D+C+D+C+C+C,?,@,B,B,B,@,B,B,!�-�Table 7.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Concepts: �-�Table 7.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Concepts: -�.�Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued�.�Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued.4/,[All figures are estimates based on samples]/ /  / ////// / / / / /4/,[All figures are estimates based on samples]////////////// 0   0! (0" Item with the largest tax effect0"0"0"0"0"0 "0 "0 "0 "0 "0"40",Item with the largest tax effect - continued0E0E0E0E0E0E0E0E0E0E0E0E0E 1  1#Total1#1#Interest1#1# Investment 1#1# Taxes paid1#1 # Contributions1 #1 #Medical and dental1 #1 #Net casualty or theft1# 1 1#Total miscellaneous1#1# Foreign tax1$1#General1$1# All other1$1#Partnership and S1#1#Foreign earned1%1# Tax-exempt1%2&Item with the second  2'  2( 2)paid deduction2)2) interest [1]2)2) deduction2)2 ) deduction2 )2 )expense deduction2 )2 )loss deduction2)2&Item with the second 2) deductions2*2)credit2*2)business credit2*2) tax credits2*2)Corporation net losses2)2)income exclusion [3]2*2) interest [3]2*3&largest tax effect3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3 +Number3 + Percentage3 +Number3 + Percentage3 +Number3+ Percentage3&largest tax effect3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage 4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4 + of 4 +of  4 + of 4 +of  4 + of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of 5(5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total5 ,returns 5 ,total5 ,returns 5 ,total5 ,returns 5,total5(5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total 6  6-(1) 6-(2) 6-(3) 6-(4) 6-(5) 6-(6) 6-(7) 6-(8) 6 -(9) 6 -(10) 6 -(11) 6 -(12) 6 -(13) 6-(14) 6  6-(15) 6-(16) 6-(17) 6-(18) 6-(19) 6-(20) 6-(21) 6-(22) 6-(23) 6-(24) 6-(25) 6-(26) 6-(27) 6-(28)'7.Returns without U.S. income tax 7   7   7   7   7   7  7 7 7 7 7 7 7 7 '7.Returns without U.S. income tax7 7 7 7 7 7 7 7 7 7 7 7 7 7 -8/%Returns with adjusted gross income of 8   8   8   8   8   8  8 8 8 8 8 8 8 8 -8/%Returns with adjusted gross income of8 8 8 8 8 8 8 8 8 8 8 8 8 8 9/$200,000 or more 9   9   9   9   9   9  9 9 9 9 9 9 9 9 9/$200,000 or more9 9 9 9 9 9 9 9 9 9 9 9 9 9 :0 Total~ :1đ@~ :2Y@~ :17@~ :2@~ :1z@~ :2`@ :1** :2**~ : 1=@~ : 2@p@~ : 1X@~ : 20@~ : 1i@~ :2@:0 Total~ :1V@~ :2@~ :1H@~ :2@z@ :1** :2**~ :1M@~ :2@@~ :1a@~ :2@ :1-- :2-- :1-- :2--;3Interest paid deduction~ ;4@l@~ ;5@ ;6-- ;7--~ ;4@P@~ ;5@~ ;4@~ ;5@~ ; 4@~ ; 5@ ; 6** ; 7**~ ; 6Z@~ ;7@J@;3Interest paid deduction~ ;6.@~ ;71@~ ;4$@~ ;5@@ ;4-- ;5--~ ;41@~ ;5l@ ;6** ;7** ;6-- ;7-- ;6-- ;7--%<3Investment interest deduction~ <4d@~ <5@ <4** <5** <6-- <7--~ <4@~ <5@~ < 4,@~ < 5޲@ < 4** < 5**~ < 4(@~ <5p@%<3Investment interest deduction~ <4@~ <5@u@ <6-- <7-- <4-- <5--~ <4&@~ <5@~ <4@\@~ <5S@ <4-- <5-- <4-- <5--=3Taxes paid deduction~ =4f@~ =50@~ =4$@~ =5E@~ =4L@~ =5x@ =6-- =7-- = 4-- = 5--~ = 4<@~ = 5@~ = 4E@~ =5@=3Taxes paid deduction~ =44@~ =5@ =4** =5** =6-- =7--~ =41@~ =5l@ =4** =5** =4-- =5-- =4-- =5-->3Contributions deduction~ >4c@~ >5h@ >4** >5**~ >4T@~ >5@ >4** >5** > 6-- > 7--~ > 4A@~ > 5@~ > 4&@~ >5@>3Contributions deduction~ >4(@~ >5@@ >4** >5** >4-- >5-- >6** >7**~ >4 @~ >5@ >4-- >5-- >4-- >5--,?3$Medical and dental expense deduction~ ?4(@~ ?5[@ ?4-- ?5-- ?4** ?5** ?4-- ?5-- ? 4** ? 5** ? 6-- ? 7-- ? 6** ?7**,?3$Medical and dental expense deduction ?4** ?5** ?4** ?5** ?4-- ?5-- ?4-- ?5-- ?6-- ?7-- ?6-- ?7-- ?6-- ?7--@(�l�A(���B(���C(���D(���E(���F(���G(���H(��I(�n�J(�P�K(���L(�2�M(���N(���O(���P ��Q ���R ���S ���T ���U ���V ��W ���X ���Y ��@Z ��@[ �I@\ ��@] ��^ �d_ �",@3$Net casualty or theft loss deduction~ @4&@~ @5�? @4** @5** @4** @5** @4-- @5-- @ 4** @ 5** @ 6-- @ 7-- @ 6-- @7--,@3$Net casualty or theft loss deduction @4** @5** @4-- @5-- @4-- @5-- @4-- @5--~ @6@~ @7@j@ @6-- @7-- @6-- @7--&A3Total miscellaneous deductions~ A4@R@~ A5@ A4** A5**~ A42@~ A5@z@ A4** A5** A 4-- A 5--~ A 4>@~ A 5@~ A 4*@~ A5@&A3Total miscellaneous deductions A4-- A5-- A4-- A5-- A4-- A5-- A4** A5** A4** A5** A4-- A5-- A4-- A5--B3Foreign tax credit~ B4@~ B5D@ B4-- B5-- B4** B5** B4-- B5-- B 4-- B 5-- B 4-- B 5-- B 4-- B5--B3Foreign tax credit B4-- B5-- B4-- B5-- B4-- B5-- B4** B5** B4-- B5-- B4-- B5-- B4-- B5--C3General business credit~ C4@~ C5D@ C4-- C5-- C4-- C5-- C4-- C5-- C 4-- C 5-- C 6-- C 7-- C 6-- C7--C3General business credit C4** C5** C4-- C5-- C4-- C5-- C4** C5** C6** C7** C6-- C7-- C6-- C7--D3All other tax credits~ D4@~ D5N@ D4** D5** D4** D5** D4** D5** D 4-- D 5-- D 4-- D 5-- D 4-- D5--D3All other tax credits D4-- D5-- D4-- D5-- D4** D5** D4-- D5-- D4** D5** D4-- D5-- D4-- D5--0E3(Partnership and S Corporation net losses~ E4 n@~ E5@ E4** E5**~ E4h@~ E5 @ E4** E5** E 4** E 5** E 6** E 7**~ E 4.@~ E5 @0E3(Partnership and S Corporation net losses~ E4$@~ E5Б@~ E4@~ E5@ E4** E5** E4** E5** E6-- E7-- E4-- E5-- E4-- E5--F3No second largest item~ F4L@~ F5~@ F4** F5** F4-- F5-- F4-- F5-- F 4-- F 5-- F 6-- F 7-- F 6** F7**F3No second largest item~ F46@~ F59@~ F4<@~ F5ƶ@ F4-- F5-- F4** F5** F6-- F7-- F6-- F7-- F6-- F7--G8G9G8G9G8G9G4G5G 4G 5G 4G 5G 4G5G8G9G8G9G4G5G4G5G4G5G4G5G4G5'H/Returns with expanded income ofH4H5H4H5H4H5H4H5H 4H 5H 4H 5H 4H5'H/Returns with expanded income ofH4H5H4H5H4H5H4H5H4H5H4H5H4H5I/$200,000 or moreI4I5I4I5I4I5I4I5I 4I 5I 4I 5I 4I5I/$200,000 or moreI4I5I4I5I4I5I4I5I4I5I4I5I4I5J0 Total~ J1@~ J2Y@~ J12@~ J2Q@ J6-- J7--~ J1.@~ J2N@~ J 1B@~ J 2a@~ J 1j@~ J 2@~ J 1@i@~ J2`@J0 Total~ J1.@~ J2N@~ J1I@~ J2@ J1** J2**~ J1M@~ J2l@~ J1`a@~ J2@~ J10t@~ J2)@~ J1t@~ J2ƶ@JFK3Interest paid deduction~ K4p@~ K5@@ K6-- K7-- K6-- K7-- K4** K5**~ K 4"@~ K 5@ K 6-- K 7--~ K 6@Y@~ K7I@K3Interest paid deduction K6** K7**~ K4@~ K5p@ K4-- K5--~ K43@~ K5x@ K6-- K7-- K6-- K7--~ K6@_@~ K7@KFKFK FK!FK"FK#FK$FK%FK&FK'FL3Tax-exempt interest~ L4r@~ L5H@ L4** L5** L6-- L7-- L4** L5**~ L 4 @~ L 5@~ L 4 c@~ L 5 @~ L 4:@~ L5(@L3Tax-exempt interest~ L4@~ L5@~ L6@~ L7@ L4-- L5-- L4** L5**~ L4X@~ L5Q@ L4-- L5-- L4-- L5--M3Taxes paid deduction~ M4z@~ M5P@~ M4@~ M5d@ M6-- M7-- M6-- M7--~ M 4@~ M 5+@~ M 4 @~ M 5w@~ M 4C@~ M5(@M3Taxes paid deduction M4** M5** M4** M5** M6-- M7--~ M42@~ M5$@~ M4$@~ M5@ M4-- M5--~ M4`t@~ M5@N3Contributions deduction~ N4n@~ N5@ N4** N5** N6-- N7--~ N4@~ N5@ N 6-- N 7--~ N 4=@~ N 5@@~ N 4&@~ N5@N3Contributions deduction~ N4@~ N54@ N4** N5** N4-- N5-- N6** N7**~ N44@~ N5@ N4-- N5--~ N4e@~ N5'@NFNFN FN!F,O3$Medical and dental expense deduction~ O4v@~ O5@ O4-- O5-- O6-- O7-- O4** O5** O 4** O 5** O 6-- O 7-- O 6** O7**,O3$Medical and dental expense deduction O4** O5** O4** O5** O4-- O5-- O4-- O5-- O6-- O7-- O6-- O7--~ O6@v@~ O7@OFOFO FO!FO"F,P3$Net casualty or theft loss deduction~ P4;@~ P5�? P4** P5** P6-- P7-- P4-- P5-- P 6** P 7** P 6-- P 7-- P 6-- P7--,P3$Net casualty or theft loss deduction P4-- P5-- P4-- P5-- P4-- P5-- P6-- P7-- P6** P7** P6-- P7--~ P66@~ P7�?&Q3Total miscellaneous deductions~ Q4_@~ Q5~@ Q4** Q5** Q6-- Q7-- Q4** Q5**~ Q 4@~ Q 5@~ Q 42@~ Q 5!@ Q 4** Q5**&Q3Total miscellaneous deductions Q4-- Q5-- Q4-- Q5-- Q4-- Q5-- Q4** Q5**~ Q4@~ Q5v@ Q4-- Q5--~ Q4V@~ Q5p@R3Foreign tax credit~ R4pt@~ R5ؓ@ R4-- R5-- R6-- R7-- R4-- R5-- R 4-- R 5-- R 6-- R 7-- R 6-- R7--R3Foreign tax credit R4-- R5-- R4-- R5-- R4-- R5-- R4** R5** R6** R7**~ R60t@~ R7Y@ R6** R7**S3General business credit~ S4@~ S54@ S4-- S5-- S6-- S7-- S4-- S5-- S 4-- S 5-- S 6-- S 7-- S 6-- S7--S3General business credit S4-- S5-- S4-- S5-- S4-- S5-- S4** S5** S6-- S7-- S6-- S7-- S4** S5**T3All other tax credits~ T4.@~ T5N@ T4** T5** T6-- T7-- T4-- T5-- T 4-- T 5-- T 6-- T 7-- T 6-- T7--T3All other tax credits T4-- T5-- T4-- T5-- T4** T5** T4-- T5-- T6** T7** T6-- T7-- T4** T5**0U3(Partnership and S Corporation net losses~ U4Pv@~ U5@ U4** U5** U6-- U7-- U4** U5**~ U 4@~ U 5@ U 6** U 7**~ U 41@~ U5@@0U3(Partnership and S Corporation net losses U4** U5**~ U4@~ U5@ U4** U5**~ U4"@~ U5@ U6-- U7-- U4-- U5--~ U4`s@~ U5,@UFUF'V3Foreign earned income exclusion~ V49@~ V5�? V4-- V5-- V6-- V7-- V4-- V5-- V 4-- V 5-- V 6** V 7** V 6-- V7--'V3Foreign earned income exclusion V4-- V5-- V4** V5** V4-- V5-- V4** V5** V6-- V7-- V6-- V7-- V4** V5**W:No second largest item~ W;@X@~ W<w@ W;** W<** W=-- W>-- W;-- W<-- W ;-- W <-- W =-- W >-- W =** W>**W:No second largest item W;-- W<--~ W;@~ W<h@ W;-- W<-- W;** W<** W=-- W>-- W=-- W>--~ W=@U@~ W>Ё@&X Footnotes at end of table.X@XBXBXBX@XBXGXHX HX HX HX HX HXH�X�** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.XHXHXHXHXHXHXHXBXBXBXBXBXBXBYYYYYYYYYY Y Y Y Y Y\YT[1] Investment interest only has an effect when using adjusted gross income concept.YYYYYYYYYYYYYYZZZZZZZZZZ Z Z Z Z Z#Z[2] Less than 0.05 percent.ZZZZZZZZZZZZZZ[[[[[[[[[[ [ [ [ [ [{[s[3] Tax-exempt interest and foreign earned income exclusion only have an effect when using expanded income concept.[[[[[[[[[[[[[[\\\\\\\\\\ \ \ \ \ \z\rNOTE: Detail may not add to totals because of rounding. Total columns do not include returns with no tax effect.\\\\\\\\\\\\\\]]]]]]]]] ] ] ] ] ]H]@SOURCE: SOI Bulletin, Winter 1997/98, Document 1136 (Rev. 3/98).]]]]]]]]]]]]]]^^^^^^^^^ ^ ^ ^ ^ ^^^^^^^^^^^^^^^^_________ _ _ _ _ ________________`�la�"b�"c�"d�"e�"f�"g�"h�"i�"j�"k�"l�"m�"n�"o�"p�"q�"r�"s�"t�"u�"v�"w�"x�"y�"z�"{�"|�"}�"~�"�"````````` ` ` ` ` ````````````````aaaaaaaaa a a a a aaaaaaaaaaaaaaaabbbbbbbbb b b b b bbbbbbbbbbbbbbbbccccccccc c c c c ccccccccccccccccddddddddd d d d d ddddddddddddddddeeeeeeeee e e e e eeeeeeeeeeeeeeeefffffffff f f f f ffffffffffffffffggggggggg g g g g gggggggggggggggghhhhhhhhh h h h h hhhhhhhhhhhhhhhhiiiiiiiii i i i i iiiiiiiiiiiiiiiijjjjjjjjj j j j j jjjjjjjjjjjjjjjjkkkkkkkkk k k k k kkkkkkkkkkkkkkkklllllllll l l l l llllllllllllllllmmmmmmmmm m m m m mmmmmmmmmmmmmmmmnnnnnnnnn n n n n nnnnnnnnnnnnnnnnooooooooo o o o o ooooooooooooooooppppppppp p p p p ppppppppppppppppqqqqqqqqq q q q q qqqqqqqqqqqqqqqqrrrrrrrrr r r r r rrrrrrrrrrrrrrrrsssssssss s s s s ssssssssssssssssttttttttt t t t t ttttttttttttttttuuuuuuuuu u u u u uuuuuuuuuuuuuuuuvvvvvvvvv v v v v vvvvvvvvvvvvvvvvwwwwwwwww w w w w wwwwwwwwwwwwwwwwxxxxxxxxx x x x x xxxxxxxxxxxxxxxxyyyyyyyyy y y y y yyyyyyyyyyyyyyyyzzzzzzzzz z z z z zzzzzzzzzzzzzzzz{{{{{{{{{ { { { { {{{{{{{{{{{{{{{{||||||||| | | | | ||||||||||||||||}}}}}}}}} } } } } }}}}}}}}}}}}}}}}~~~~~~~~~ ~ ~ ~ ~ ~~~~~~~~~~~~~~~~     �l��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��"��F��F     ��������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ������������������������� � � � � ���������������������������������������l��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������l��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������l��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F���������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������l�F�F�F�F�F�F�F�F �F �F �F �F �F�F�F�F�F�F�F�F�F�F�F�F�F�F�F�F�F�F�F                                    �X!�F"�F#�F$�F%�F&�F'�F(�F)�F*�F+�F,�F-�F.�F/�F0�F1�F2�F3�F4�F5�F6�F7�F8�F9�F:�F;�F<�F=�F>�F       !!!!!!!"""""""#######$$$$$$$%%%%%%%&&&&&&&'''''''((((((()))))))*******+++++++,,,,,,,-------.......///////0000000111111122222223333333444444455555556666666777777788888889999999:::::::;;;;;;;<<<<<<<=======>>>>>>= Y�#9> ��" ����������������������������