ࡱ> wv $\pjnwill00 BHIN5$ ;=Z$8X@"1Arial1Arial1Arial1Arial1Arial1xArial1xArial1Arial1Arial1Arial1xArial1Arial"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)5*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)4+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) #,##0" "#,##0" "#,##0" " #,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "RO@"............................................................................"gd@"................................................................................................." \ \ \ \ @ol\ \ \ \ @"................................................................................................."                + ) , *    "      , "8   (     &8 @@ &8 @  ( @  ( @  &  &8 @  "  &8 @@  "8 @ "8 @ "8 @@ "8 @@  , @ #< @  , @  , @@  ,   ,  &< @@ &< @  , @  , @  &  &< @  &< @@  "< @ "< @@ "8  "< @@  , @@  ,   ,   ,  &< @ &< @  &< @@  "< @ "< @@ "< @@  , @  , @ #< @  , @  , @@  , @@  , @  , @  , @@ #< @  , @@  , @@  , @@  , @  , @@ #< @      , @ ,     , @ 1 1 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB HIN5 $ ,A/P,:J/Vdr~  dMbP?_*+%Bw&?'?(?)?MHP LaserJet IIISi (Network-LPT2ps,,Letter` !''''"d,,??U} }  } $  @ @@@@@@ @ @ @ @ @@@@@@@@@@@@@@@@@@@skTable 5.--1995, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 `Xor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more  !" Returns with#"Returns without"$ Total%U.S. income tax%U.S. income tax$Income concept, item&Number&&Number&&Number& &of&Amount &of &Amount &of &Amount'(returns((returns((returns( $ )(1) )(2) )(3) )(4) )(5) )(6)% Adjusted Gross Income Concept &&&&&& WSalaries and wages* *$0AKjH*lBKZ2HFP@*0@ Business or profession: *K*KF* W Net income* *AKfX*|AK'WF g@*t@W Net loss**@@KCy*@K>AF`@*@ Farm:*K*KF*W Net income**@KA*@K(AF@*W@W Net loss**@Kh_6A*@Kh16AFP@*@0(Partnership and S Corporation net income*K*KF*5- after Section 179 property deduction: [1]*K*KF*W Net income**<AK*9AKF@j@*@W Net loss**AK*AK%F{@*A Sales of capital assets:*K*KF*W Net gain**|.KS*s.KrDF@*PAW Net loss**AK"A*AK$%Fr@*x@4,Sales of property other than capital assets:*K*KF*W Net gain**@K 6A*`@KH5AFX@*@W Net loss**@KQ_*p@K$v7AFe@*@@!WTaxable interest received**LKv8~*L$3AK2=iF@*HAWTax-exempt interest**) AK"*V*fM KISFy@*@W Dividends** #@K"V*0AKKFP@*A7W/Pensions and annuities in adjusted gross income**@ AKnQ*ػ AKFe@*@D lwdyQWotlad?L9HF'HFJOHF:FFNFFSMC @!@"@#@$@%@&@'@(@)@*@+@,@-@.@/@0@1@2@3@4@5@6@7@8@9@:@;@<@=@>@?@ Rent: *K*KF*!W Net income*!*p AKk* AKvjFi@*@U@:"W2 Net loss, total (deductible and nondeductible)*"*AK *AKjFl@*@)#W! Nondeductible rental loss*#*YAKU*hUAKd5AFa@*@$Royalty:$*K*KF*%W Net income*%*/@K:܂*'@KfF``@*j@&W Net loss*&*@K@*@K@f@F*@*`g@'Estate or trust:'*K*KF*(W Net income*(*`5@K**+@KFS@*@)W Net loss*)*B@KA*-@K\AF5@*@ *WState income tax refunds***Ы"AK*vR%KJFt@*I@+WAlimony received+*@KA ++** +N** +G** ++**9,W1Social Security benefits in adjusted gross income*,*0AKNڑ* AKF r@*P@--W%Social Security benefits (nontaxable)*-*xAKA*hAKdAF r@*@@!.WUnemployment compensation*.*:@K@*5@K@|@F$@*A@/W Other income*/*r AKJb*xk AKVF m@*@0W Other loss*0**@K"&A*@"@K~,FA@*@'1WForeign-earned income exclusion*1*@K*A*@K*AFB@*@2W Total income~ 2*j3A2KGA~ 2*ZM2KCCA2F0@*D#A$3WStatutory adjustments, total*3*x&K|*\9#AK^:Fw@*@:4W2 Payments to Individual Retirement Arrangements*4*@@KA*@KAFB@*X@>5W6 Payments to self-employed retirement (Keogh) plans*5*9AK&*9AKGAF?@*}@&6W Moving expenses adjustment*6*)@Kz@*(@Kv@F@*P@7XAdjusted gross income~ 7,j3A7L,A~ 7,ZM7LQA7H0@,&-8W%Investment interest expense deduction*8*AKɵ*AK"F8@*A,9$Total tax preferences excluded from 9*K*KF*!:W adjusted gross income*:* AK&o*ԁ AKblFz@* .@6;.Total alternative minimum tax preference items;*K*KF*8<0 (excluding tax-exempt interest from private <*K*KF*=W activity bonds)*=*.@KvA*@%@KoAFA@*|@6>.Passive activity loss (alternative minimum tax>*K*KF*?W adjustment)*?* AK/A* AK!/AF`n@*D l'Hl[*HF2HFRjk_SFDYnVlpXw_FSPRMP@@A@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@[@\@]@^@_@@YExpanded income~ @-j3A@ME\\A~ @-ZM@MZA@IP@-A"AZFootnotes at end of table.A......sBkTable 5.--1995, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 BkCcor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedC_DW[All figures are estimates based on samples--money amounts are in thousands of dollars]D//////E/E0'Returns with income of $200,000 or moreE11111 F23F4 Returns withF5F4Returns withoutF4G$ G0TotalG6G1U.S. income taxG6G1U.S. income taxG1H$Income concept, itemH7NumberH7H7NumberH7H7NumberH7I I7ofI7Amount I7of I7Amount I7of I7AmountJ'J8returnsJ8J8returnsJ8J8returnsJ8K9 K:(1) K:(2) K:(3) K:(4) K:(5) K:(6)0L(Adjusted Gross Income Concept--ContinuedL777777MUExemption amount*M+>#N{+T!AN>AGPz@+ؒ@NItemized deductions:N*K*KF*3OV+ Total per adjusted gross income concept*O*ZHK*ZHKr|F@*6-.PV& Charitable contributions deduction*P*1AK*1AKNF @*@$Q Interest paid deduction:Q*K*KF*7RV/ Total per adjusted gross income concept*R*f<Kn*;KZF@*A,SV$ Total home mortgage interest*S* +AK*~7KF8@*@0TV( Medical and dental expense deduction*T*V@KXA*@K|AFa@*@0UV( Net casualty or theft loss deduction*U*@KH@*@K @FV@*@ VV Taxes paid deduction*V*yHK+ *kHK6( F@*@4W, Net limited miscellaneous deductions perW*K*KF*-XV% adjusted gross income concept*X*!AK*AK&5F0x@*@0YV( Non-limited miscellaneous deductions*Y*@KveK* @K&GFa@*@:Z2Excess of exemptions and deductions over adjusted Z*K*KF*[V gross income*[*4@K`A*@@KAF(@*8A\VTaxable income~ \*^M\K'A~ \*6M\KIA\F@i@*@]VTax at regular rates*]*d3AK֎+*^MK]+F i@*@!^VIncome tax before credits*^*MKO+*nMK+F`i@*@_ Tax credits:_*K*KF*D lq<yQWotladJJ6e`>i^bbRN_bTJpNS`@a@b@c@d@e@f@g@h@i@j@k@l@m@n@o@p@q@r@s@t@u@v@wxy@ z@{@|@}@~@@`W Total*`*AK}*l|AKNLF`i@*@!aV Child care credita*e@K@ a+** aN** aG** a+**"bV Minimum tax credit*b*@@K|gA*`@K$AFY@*@"cV Foreign tax credit*c*((AKz{*&AKzFY@*@'dV General business credit*d*@KlwA*@KnAFC@*X@+eV#Alternative minimum tax (Form 6251)e*p@Kz1_*p@Kz1_"eG --"e+ --fVU.S. total income taxf*ZMK+*ZMK+"fG --"f+ --)g!Taxable income which would yield:g*K*KF*%hV Income tax before credits*h*MKJ@*nMKF`i@* ;@$iV Income tax after creditsi**MKޮ~**MKޮ~"iG --"i+ --!jV U.S. total income taxj*ZMKBo*ZMKBo"jG --"j+ --/k'Reconciliation of adjusted gross incomek*K*KF* l and expanded income:l*K*KF*!mV Adjusted gross income~ m*j3AmK,A~ m*ZMmKQAmF0@*&:n[2plus: Total tax preferences excluded from n*K*KF*:oV2 adjusted gross income [2]*o* AK&o*ԁ AKblFz@* .@BpV: Social Security benefits (nontaxable)*p*xAKA*hAKdAF r@*@@<qV4 Foreign-earned income exclusion*q*@K*A*@K*AFB@*@9r\1minus: Investment interest expense deduction*r*AKɵ*AK"F8@*AAsV9 Non-limited miscellaneous deductions*s*@KveK* @K&GFa@*@DtV< Unreimbursed employee business expenses*t* AKt* AKH=AFU@*@"u]Equals: Expanded income~ u;j3AuOE\\A~ u;ZMuOZAuJP@;A"v[Footnotes at end of table.v<<<=<<swkTable 5.--1995, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 wkxcor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continuedx_yW[All figures are estimates based on samples--money amounts are in thousands of dollars]y>z/z'Returns with income of $200,000 or morez? { !{" Returns with{@{"Returns without{"|$ |Total|%|U.S. income tax|A|U.S. income tax|}$Income concept, item}&Number}&}&Number}B}&Number}&~ ~&of~&Amount ~&of ~BAmount ~&of ~&Amount'(returns((returnsC(returns(DlCsTTYCWI:{Tltnksv|<yyQWotl@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@9 )(1) )(2) )(3) D(4) )(5) )(6)Expanded Income Concept * WSalaries and wages**:hCK24I*SCK~@$IF@*hABusiness or profession:*K*KF*W Net income**AKfm*LAKpkFe@*@W Net loss**@KnB|*@KzFe@*@ Farm:*K*KF*W Net income**8@KX)A*.@K0%AF5@*p@W Net loss**@K5\* @K T[FW@*@0(Partnership and S Corporation net income*K*KF*5- after Section 179 property deduction: [1]*K*KF*W Net income**AKN*AKzFs@*@@W Net loss**(AK>*AKF(@*hA Sales of capital assets:*K*KF*W Net gain**LX(AK*P(AKMyF`@*AW Net loss**uAK|#A*iAKn&F@*ơ@4,Sales of property other than capital assets:*K*KF*W Net gain**F@KW*0?@K 5AF@^@*@W Net loss**R@K8A* E@K^W^F@k@*@!WTaxable interest received**wOKJ*3AKF@*AWTax-exempt interest**V#KVX*#KF@*P]AW Dividends**0AKN׼*,0AK#F @*@7W/Pensions and annuities in adjusted gross income**0AK~*`AKRF{@*u@ Rent:*K*KF*W Net income** AKx*AKwFr@*@:W2 Net loss, total (deductible and nondeductible)**n AKp* e AK:ϕFr@*@)W! Nondeductible rental loss**AK<5A*HAKWF`@*|@Royalty:*K*KF*W Net income**@KNj*@K~Fq@*@W Net loss**S@K@*>@Kx@F5@*@]@Estate or trust:*K*KF*W Net income**T@K*;@K^Fi@*^@D` ld9L9HF'HFJOHF:FFNFFSMCi'Hl[*HF2@@@@@@@@@@@@@@@@@@@@@@@@@@ @@@@W Net loss**G@KA*@KAFE@*@ WState income tax refunds**p/#AK**#AKFp@*@WAlimony received**@KA* @K AF@*G@9W1Social Security benefits in adjusted gross income**3 AK*( AKNF@*U@-W%Social Security benefits (nontaxable)**04 AK A*p AKT AF@*@!WUnemployment compensation**o@K@*l@K @F@*3@W Other income**` AKZ* AKr Fq@*@W Other loss**8@K0A*@0@K0AF?@*@'WForeign-earned income exclusion**@Kjy*@K@uF@*@W Total income~ *ZPK nA~ *]PK/kAF@*0iA$WStatutory adjustments, total**n&K*&KMFz@*@:W2 Payments to Individual Retirement Arrangements**%@K(A*P"@KAFK@* a@>W6 Payments to self-employed retirement (Keogh) plans**P0AK>GA*p/AK@>GAF<@*s@&W Moving expenses adjustment*@Kp^@ +** N** G** +**XAdjusted gross income~ ,ZPL9A~ ,]PLFF6AH@,LA-W%Investment interest expense deduction**AK}*AK6]uF@*A,$Total tax preferences excluded from *K*KF*!W adjusted gross income**$K"*~$KF@*F 6.Total alternative minimum tax preference items*K*KF*80 (excluding tax-exempt interest from private *K*KF*W activity bonds)**E@K A*6@K( AFN@*@6.Passive activity loss (alternative minimum tax*K*KF*W adjustment)**p AK/A*f AK'/AFt@*<YExpanded income~ -ZPM,A~ -]PMAI@-,A"ZFootnotes at end of table.<<<<<<skTable 5.--1995, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 kcor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more  !" Returns with#"Returns without"$ Total%U.S. income tax%U.S. income tax$Income concept, item&Number&&Number&&Number&DlFRJk_SFDYnVlpxw_FSPRMPIq<woyQWo@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ &of&Amount &of &Amount &of &Amount'(returns((returns((returns(9 )(1) )(2) )(3) )(4) )(5) )(6)*"Expanded Income Concept--ContinuedEEEEEEUExemption amount**tl#ARrč*Y#ARRٌF̢@*d@Itemized deductions:*R*RF*3V+ Total per adjusted gross income concept**nJR*yJReF@*KA-V% Total per expanded income concept**2AR"Y*vJRIF@* A.V& Charitable contributions deduction**GR~*GR&5F@*`a@$ Interest paid deduction:*R*RF*7V/ Total per adjusted gross income concept**>.AR*7.AR׌F@@*UA1V) Total per expanded income concept**+AR*+ARjzF@* @,V$ Total home mortgage interest**+AR*_*+ARbF@*@0V( Medical and dental expense deduction**@R**@R/#AF@*P@@0V( Net casualty or theft loss deduction**x@R@*@R?@F@X@* @ V Taxes paid deduction**IJRG *^1JR~D F@*@4, Net limited miscellaneous deductions per*R*RF*-V% adjusted gross income concept**sAR*QAR$FAF@*@0V( Non-limited miscellaneous deductions**@Rl!A*@R(!AFL@*@:2Excess of exemptions and deductions over adjusted *R*RF*V gross income**P@RA*x@RAFd@*@AVTaxable income~ *`PRA~ *NPPRAFP@*X/AVTax at regular rates**`PR],*vPPR,FX@*@!VIncome tax before credits**`PR"B,*zPPR},Fh@*`#@ Tax credits:*R*RF*W Total**AR.*@AR8KGAFh@*`#@!V Child care credit*@R@ +** T** G** +**"V Minimum tax credit**@RؠA*@R8AF_@*@"V Foreign tax credit** AR*`ARUF@*r@'V General business credit**`@RA*@RAFB@* @+V#Alternative minimum tax (Form 6251)*ARW8A*ARW8A"G --"+ --VU.S. total income tax*]PR+*]PR+"G --"+ --D lladDJ6e_`>ic^bbRN_bTJpNS.CsTTY@@@@@@@@@@@@@@@@@@@@@@@)!Taxable income which would yield:*R*RF*%V Income tax before credits~ *`PR<2$A~ *zPPR"AFh@*@A$V Income tax after credits*(4AR*(4AR"G --"+ --!V U.S. total income tax~ *]PRiA~ *]PRiA"G --"+ --/'Reconciliation of adjusted gross income*R*RF*  and expanded income:*R*RF*!V Adjusted gross income~ *ZPR9A~ *]PRFF6AF@*LA:[2plus: Total tax preferences excluded from *R*RF*:V2 adjusted gross income [2]**$R"*~$RF@*F BV: Social Security benefits (nontaxable)**04 AR A*p ART AF@*@<V4 Foreign-earned income exclusion**@Rjy*@R@uF@*@9\1minus: Investment interest expense deduction**AR}*AR6]uF@*AAV9 Non-limited miscellaneous deductions**@Rl!A*@R(!AFL@*@DV< Unreimbursed employee business expenses** ARJc* ARcF@\@*@"]Equals: Expanded income~ PZPS,A~ P]PSAQ@P,A_** 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 property in the year they place it in service, S_Kinstead 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.R^JSOURCE: IRS, Statistics of Income Bulletin, Publication 1136, Summer 1998.2 CI:{Tltnksv|mZl=Z$8X> " Oh+'0[HPp Statistics of Income jnwill00Microsoft Excel@⻞ս@GLAMP4TT NYAA KLNZP5TT [fAA XL[gP6TT hsAA eLhtP7TT uAA rLuP8TT AA LP9TXAALP10TXAALP11TXAALP12TXAALP13TXAALP14TTAALPA TT#AALPB % " !%   L'%     ( &% 6% Ld!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% ( Rp Arial h cv0Be cjf  Q0Be ch dg0Beh 0@eh g0 0 Arial0 f  v  hgdv%    TK!AAkL$Table 5.--1995, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000          % " !%   #L3  T\#K2AA#XLor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status  & WMFC?      % " !%   LRp Small Fonts L cv0Be cNf  Q0Be cL dg0BeL 0@eL g0 0 Arial0 f  v  Lgdv%   TX4K>AA4WL[All figures are estimates based on samples--money amounts are in thousands of dollars]T8AAB'LReturns with income of $200,000 or moreTlA\KfAAA\LXTotalTZisAAZiLtIncome concept, itemTpi/sAAiLXNumberTXv#AAvLPofTx-AAL\returnsT`#AALT(1)Rp Small Fonts  cv0Be cf Q0Be c dg0Be 0@e g0 0 Arial0 f  v  gdv% T=AA=LAdjusted Gross Income ConceptRp Small Fonts  cv0Be cf Q0Be c dg0Be 0@e g0 0 Arial0 f  v  gdv% % " !%     TAAsL4Salaries and wages.................................................................................................% % " !%   L  THAALp1,088,804 % TqAAL|Business or profession:% " !%     TAAoL, Net income.................................................................................................% % " !%   L  THAALl286,691 % " !%   L' %   ( &% B6% LdBB!??% Kh6K% LdKhKKhi!??% ?6M?% Ld?K??3!??% A6MA% LdAKAA3!??% M6MM% LdMKMMZ!??% g6Mg% LdgKggZ!??% 6M% LdK3!??% 6M% LdKZ!??% ( % " !%   L% " !%   L' %   % 6L% LdKL!??% 6% Ld!??% " F4(EMF+*@$??FEMF+@   L  '' ' ,L-  -- @ !-""- @ !"-33- @ !3-@@- @ !@-MM- @ !M-ZZ- @ !Z-gg- @ !g-tt- @ !t-- @ !-- @ !-- @ !-- @ !-- @ !-- @ !-- @ !-L- @ !K-- @ !-KK- @ !K-  @ !- -- @ !-- @ !-Arial-  2  1P 2 # 2P 2 0 4@3P 2 > AM4P 2 K NZ5P 2 X [g6P 2 e ht7P 2 r u8P 2  9P2 102 112 122 132 14 2 AP 2 BP "System-'- ,L-  -- @ !-- @ !-- @ !-- @ !-- @ !- Arial- 2 kTable 5.--1995, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 .         -'- ,3L# 2 #Xor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status        -'- ,L Small Fonts- 2 4W[All figures are estimates based on samples--money amounts are in thousands of dollars]sB2 B'Returns with income of $200,000 or more2 \ATotaln%2 iZIncome concept, item2 iNumber 2 vof2 returns 2 (1) Small Fonts- 32 =Adjusted Gross Income Concept Small Fonts- -'-  , 2 sSalaries and wages.................................................................................................i--'- ,L !2 1,088,804 - *2 Business or profession:-'-  , 2 o Net income.................................................................................................--'- ,L 2 286,691 -'- ,L-  -B- @ !B-hKK- @ !ihK-??M- @ !3?-AAM- @ !3A-MMM- @ !ZM-ggM- @ !Zg-M- @ !3-M- @ !Z- -'- ,L-'- ,L-  -L- @ !L-- @ !-'՜.+,00 8@ H m HIN5HIN5!Print_Area  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmopqrstuRoot EntryFBook ASummaryInformation(@0[DocumentSummaryInformation8n