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C  C !Q# C !Q#,C q ,C !Q#,C /Q#,C a!C  (C 18C 18C 18C 18C  (C  (C 1"(C 1&8C 1&8C # C 2 C #Q# C 2Q# C #Q#,C 2Q#,C  (C  (C  (C 1"(C 8C . C " C .q C "Q# C .q ,C "Q#,C  C 8C C 8C 8aC 80style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_lines0 style_titles0 style_totalsBU} }  } `}  }    l@     d      d      <  d  d  !        @                   -  d  q@ z$Table 5.--1996, All Individual Income Tax Returns: Selected Deduction, Tax, and Payment Items, by Size of Adjusted Gross Income%%%%%%%% %{&s[All figures are estimates based on samples--number of returns is in thousands, amounts are in millions of dollars]'''''''' ()******** (t&l Size of adjusted Married filing Married filing Head of'''''''' (u)m gross income Total Single jointly separately household******** (%++,-.-.- (%/01Itemized-.Standard-. Exemptions- (2 3Total0 Adjusted . deductions-.deductions [1]-45 '%6Size of adjusted gross income3 number of 7 gross income789:9: (  6 3returns 7(less deficit) ; Number of < ; Number of < ; Number of = > " % + + 9returns ?Amount 9returns ?Amount 9returns @Amount : # A B B B B B B B B ( C D D D D D D D D ( E~ F?~ F@~ F@~ F@~ F@~ F@~ F@~ G @ (H All returns~ ID@~ Jt~ J@~ J4A~ I@~ JA~ I@~ K A L$MNo adjusted gross income [2]~ NȊ@~ O~ O~ O~ N~ O~ Np@~ P@ (M$1 under $5,000~ N@~ O @~ O\@~ O@~ NA@~ O`1@~ N@~ P7@ (M$5,000 under $10,000~ Nc@~ Op@~ Oz@~ O@~ N@~ Oo@~ N<@~ Om@ (M$10,000 under $15,000~ N@~ OPA~ O@~ O@~ N[@~ O@~ N@~ O@z@ (M$15,000 under $20,000~ N@~ OA~ O,@~ O@~ N[@~ O@~ N@~ O@ (M$20,000 under $25,000~ N@~ Op A~ O0@~ Ou@~ N@~ O`@~ N@~ O@s@ (M$25,000 under $30,000~ N@~ OXA~ O@~ O @~ N@~ O@~ N@~ O@ (M$30,000 under $40,000~ N@~ O8A~ O @~ O,@~ N@~ O@~ N@~ O@ (M$40,000 under $50,000~ N@~ O@A~ Oޯ@~ Oy@~ N"@~ O@~ N@~ O@ (M$50,000 under $75,000~ N@~ Oz(A~ O^@~ O@~ Nʰ@~ O&@~ N@~ Op@ (M$75,000 under $100,000~ N@~ O$A~ Oj@~ O @~ N0@~ Ox@~ N@~ O z@ (M$100,000 under $200,000~ N,@~ OdA~ OΫ@~ O,@~ Nr@~ O̟@~ N,@~ O@@ (Q$200,000 or more~ R@~ P!A~ PH@~ P0@~ RJ@~ Ps@~ R@|@~ P|@ (STTTTTTTT (EUVWXY Tax creditsZZZ (E[Taxable \[ Income tax\]^[^ '%[income\[before credits\ [Total^[Child care credit^ ' l! <" <d# d$ % <& d' ( ) * + , - . / 012@345<6d@ 7@ 8@ 9:;^<=><.@?d% 2Size of adjusted gross income _ ` ]  \ [ ^ [ ^ '!2!a!b!1!c!d!b!d!b! '"6"e"e"e"e"e"e"e"e" '#6#f Number of#g#f Number of#g#f Number of#h#f Number of#h# '$%$9returns$?Amount$9returns$?Amount$9returns$@Amount$9returns$@Amount$ '%A%B%B%B%B%B%B%B%+% '&i~ &j"@~ &j$@~ &j&@~ &j(@~ &j*@~ &j,@~ &j.@~ &j0@& ''H All returns~ 'k@~ 'JZ~ 'k@~ 'I̤ A~ 'I@~ 'k)@~ 'k@~ 'k@' l$(MNo adjusted gross income [2]~ (m~ (O~ (m~ (N~ (N~ (m~ (m~ (m( ')M$1 under $5,000~ )mN@~ )O4@~ )mث@~ )Nv@~ )N@P@~ )m?~ )m~ )m) '*M$5,000 under $10,000~ *m@~ *O@~ *m@~ *N @~ *NH@~ *mT@ *m*5 *m*2* '+M$10,000 under $15,000~ +m@~ +O@@~ +m@~ +N@~ +N@~ +m{@~ +m@j@~ +mI@+ ',M$15,000 under $20,000~ ,m@~ ,O)@~ ,m@~ ,N$@~ ,Nx@~ ,mT@~ ,m@~ ,m k@, '-M$20,000 under $25,000~ -m|@~ -O@~ -m|@~ -N@~ -N@~ -m@~ -m`z@~ -m@f@- '.M$25,000 under $30,000~ .ma@~ .O@~ .ma@~ .N%@~ .Nh@~ .mPz@~ .m@~ .mi@. '/M$30,000 under $40,000~ /m@~ /Ox9A~ /m@~ /N@@~ /N@~ /mx@~ /m@~ /mt@/ '0M$40,000 under $50,000~ 0m~@~ 0O vA~ 0m~@~ 0N@~ 0Nx@~ 0mv@~ 0m@~ 0mr@0 '1M$50,000 under $75,000~ 1m@~ 1O!A~ 1m@~ 1N0@~ 1N@~ 1mX@~ 1m@~ 1m@1 '2M$75,000 under $100,000~ 2m@~ 2O3A~ 2m@~ 2N D@~ 2N@~ 2mPu@~ 2m~@~ 2m j@2 '3M$100,000 under $200,000~ 3m,@~ 3O0A~ 3m,@~ 3N%@~ 3NЇ@~ 3m@~ 3mw@~ 3m@f@3 '4Q$200,000 or more~ 4n@~ 4PA~ 4n@~ 4RyA~ 4Rt@~ 4nx@ 4n*29 4n*124 '5o5p5q5p5p5p5p5p5p5 '"6rFootnotes at end of table.6s6s6s6s6s6s6s6s6 %7$Table 5.--1996, All Individual Income Tax Returns: Selected Deduction, Tax, and Payment Items, by Size of Adjusted Gross Income7%7%7%7%7%7%7%7%7 %8$D%  --Continued --Continued8%8%8%8%8%8%8%8%8 %{9&s[All figures are estimates based on samples--number of returns is in thousands, amounts are in millions of dollars]9'9'9'9'9'9'9'9'9 'N:)F ALL RETURNS:*:*:*:*:*:*:*:*: (: : : : : : : : : : : : : : : : : : : : : : : :! :" :# :$ :% :& :' :( :) :* :+ :, :- :. :/ :0 :1 :2 :3 :4 :5 :6 :7 :8 :9 :: :; :< := :> :? :@ :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 :[ :\ :] :^ :_ :` :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 :{ :| :} :~ : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : t;&l Size of adjusted Married filing Married filing Head of;';';';';';';';'; (; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ;! ;" ;# ;$ ;% ;& ;' ;( ;) ;* ;+ ;, ;- ;. ;/ ;0 ;1 ;2 ;3 ;4 ;5 ;6 ;7 ;8 ;9 ;: ;; ;< ;= ;> ;? ;@ ;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 ;[ ;\ ;] ;^ ;_ ;` ;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 ;{ ;| ;} ;~ ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; u<)m gross income Total Single jointly separately household<*<*<*<*<*<*<*<*< (< < < < < < < < < < < < < < < < < < < < < < < <! <" <# <$ <% <& <' <( <) <* <+ <, <- <. </ <0 <1 <2 <3 <4 <5 <6 <7 <8 <9 <: <; << <= <> <? <@ <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 <[ <\ <] <^ <_ <` <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 <{ <| <} <~ < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < =%=tTax credits--continued=u=u=u=u=u=u=u= (= = = = = = = = = = = = = = = = = = = = = = = =! =" =# =$ =% =& =' =( =) =* =+ =, =- =. =/ =0 =1 =2 =3 =4 =5 =6 =7 =8 =9 =: =; =< == => =? =@ =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 =[ =\ =] =^ =_ =` =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 ={ =| =} =~ = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = >%>v>w>v>w>v>w>v>w> '?%?9?:?9?:?9?:?[Earned income credit?^? '@ lA B <C <dD dE F <G dH I J K L M N O P Q R @S T U V -@ W d@ X |Y Z [ <j\ d] ^ <@_ d@%@9Credit for the elderly@:@9Foreign tax credit@:@9General business credit@:@[used to offset income@^@ '%A2Size of adjusted gross incomeA9A:A9A:A9A:A[tax before credits [3] A^A 'B2B9B:B9B:B9B:B+B%B 'C6CeCeCeCeCeCeCeCeC 'D6Df Number ofDgDf Number ofDgDf Number ofDhDf Number ofDhD 'E%E9returnsE?AmountE9returnsE?AmountE9returnsE@AmountE9returnsE@AmountE 'FAFBFBFBFBFBFBFBF+F 'Gi~ Gj1@~ Gj2@~ Gj3@~ Gj4@~ Gj5@~ Gj6@~ Gj7@~ Gj8@G 'HH All returns~ Hk e@~ Hk@@~ HkȖ@~ Hk@~ Hki@~ Hk\@~ Hk~@~ Hk@H l$IMNo adjusted gross income [2]~ Im~ Im~ Im~ Im~ Im~ Im~ Im~ ImI 'JM$1 under $5,000~ Jm~ Jm~ JmN@~ Jm?~ Jm~ Jm~ Jm~ JmJ 'KM$5,000 under $10,000 Km*32 Km*3 Km*48 Km*2 Km*10 Km*2~ Km@~ KmR@K 'LM$10,000 under $15,000~ LmQ@~ Lm*@ Lm*30 Lm*1 Lm*5 Lm*4~ Lm,@~ Lm@w@L 'MM$15,000 under $20,000~ MmN@~ Mm.@~ MmQ@~ Mm@ Mm*10 Mm*8~ Mm @~ Mmx@M 'NM$20,000 under $25,000 Nm*10 Nm*3 Nm*48 Nm*5 Nm*10 Nm*10~ Nml@~ Nm@N 'OM$25,000 under $30,000~ Om~ Om~ OmL@~ Om@ Om*7 Om*1~ Om؃@~ Om@j@O 'PM$30,000 under $40,000~ Pm~ Pm~ Pm@R@~ Pm;@ Pm*7 Pm*10~ Pm~ PmP 'QM$40,000 under $50,000~ Qm~ Qm~ Qmd@~ Qm=@ Qm*23 Qm*20~ Qm~ QmQ 'RM$50,000 under $75,000~ Rm~ Rm~ Rm`h@~ Rm"@~ RmI@~ RmR@~ Rm~ RmR 'SM$75,000 under $100,000~ Sm~ Sm~ Sm\@~ SmG@ Sm*19 Sm*18~ Sm~ SmS 'TM$100,000 under $200,000~ Tm~ Tm~ TmPu@~ Tmz@ Tm*50 Tm*94~ Tm~ TmT 'UQ$200,000 or more~ Um~ Um~ Umpp@~ Umj@ Um*12 Um*874~ Um~ UmU 'VxVyVyVyVyVyVyVyVyV %W%WYTax credits--continuedWZWUWVWUWVWUWzW %X%X+X%X[ Income taxX\X[ AlternativeX\X[ Total incomeX^X '%Y2Size of adjusted gross incomeY[All other credits [4]Y^Y[ after creditsY\Y[ minimum taxY\Y[tax [6]Y^Y 'Z6Z]Z^ Z{ Z| Z{ Z|ZDZCZ '[6[e[e[e[e[e[e[e[e[ '\6\f Number of\g\f Number of\g\f Number of\h\f Number of\h\ ']%]9returns]?Amount]9returns]?Amount]9returns]@Amount]9returns]@Amount] '^A^B^B^B^B^B^B^B^+^ '_i~ _j9@~ _j:@~ _j;@~ _j<@~ _j=@~ _j>@~ _j?@~ _j@@_ '` la b c d e f g h i j k l m n <@o d@p @q @r  @s  t d u  v  w d x y z <{ d| } <~ d@ |`H All returns~ `}@e@~ `}i@~ `~f@~ `I ~ `~s@~ `}Ș@~ `~f@~ `~ ` l%aMNo adjusted gross income [2] ~ a~ a~ a~ aN~ a~ a~ a~ aa 'bM$1 under $5,000 b*5 b*[5]~ bث@~ bNv@~ b~ b~ bث@~ bv@b 'cM$5,000 under $10,000~ c~ c~ c6@~ cN@ c*7 c*2~ c6@~ c@c 'dM$10,000 under $15,000 d*5 d*1~ dͽ@~ dN@~ d~ d~ dͽ@~ d@d 'eM$15,000 under $20,000 e*5 e*[5]~ e˾@~ eN@ e*7 e*2~ e˾@~ e@e 'fM$20,000 under $25,000 f*5 f*2~ f,@~ fN@~ f~ f~ f,@~ f@f 'gM$25,000 under $30,000 g*5 g*1~ g6@~ gN@@~ g~ g~ g6@~ g@@g 'hM$30,000 under $40,000 h*27 h*23~ h@~ hNd@~ h~ h~ h@~ hd@h 'iM$40,000 under $50,000 i*10 i*16~ iv@~ iNp@~ i~ i~ iv@~ ip@i 'jM$50,000 under $75,000 j*15 j*33~ j@~ jNy@ j*17 j*10~ j@~ j z@j 'kM$75,000 under $100,000 k*33 k*67~ k@~ kN`@ k*42 k*203~ k@~ k2@k 'lM$100,000 under $200,000 l*17 l*37~ l,@~ lN@~ lb@~ lt@~ l,@~ l @l 'mQ$200,000 or more m*43 m*25~ m@~ mRVA~ mX@~ m8@~ m@~ m`wAm 'nnnnnnnnnn %"orFootnotes at end of table.ooooooooo %p$Table 5.--1996, All Individual Income Tax Returns: Selected Deduction, Tax, and Payment Items, by Size of Adjusted Gross Incomep%p%p%p%p%p%p%p%p %q$%  --Continued --Continuedq%q%q%q%q%q%q%q%q %{r&s[All figures are estimates based on samples--number of returns is in thousands, amounts are in millions of dollars]r'r'r'r'r'r'r(r(r (s)s*s*s*s*s*s*s(s(s (tt&l Size of adjusted Married filing Married filing Head oft't't't't't't(t(t (uu)m gross income Total Single jointly separately householdu*u*u*u*u*u*u(u(u (v%vUvVvUvVvUvzv(v(v (w%w[ Total earned w\w[ Total taxw\w[ Income taxw^w(w(w (x%x[income credit [3] x\x[ liability [7]x\x[withheldx^x'x'x '%y2Size of adjusted gross incomeyDy yD yyDyCy'y'y 'z6zezezezezezez'z'z '{6{f Number of{g{f Number of{g{f Number of{{'{'{ '|%|9returns|?Amount|9returns|?Amount|9returns|9Amount|'|'| '}A}B}B}B}B}B}B}'}'} '~i~ ~j@@~ ~jA@~ ~jA@~ ~jB@~ ~jB@~ ~jC@~'~'~ ' All returns~ @~ @@~ @~ 4!A~ @~ All l l             -@  d@ d   <@ d  < d |       @ $No adjusted gross income [2]~ L@~ L@~ @W@~ V@~ e@~ u@'' '$1 under $5,000~ @~ .@~ i@~ p@~ Q@~ @'' '$5,000 under $10,000~ {@~ ]@~ 3@~ @~  @~ @'' '$10,000 under $15,000~ 2@~ @~ @~ @~ @~ @'' '$15,000 under $20,000~ @~ @~ @~ @~ 4@~ @'' '$20,000 under $25,000~ @~ @~ @~ @~ @~ D@'' '$25,000 under $30,000~ Ȅ@~ l@~ N@~ @@~ _@~ ?@'' '$30,000 under $40,000~ ~ ~ @~ A@~ j@~ `@'' '$40,000 under $50,000~ ~ ~ y@~ B@~ @~ @@'' '$50,000 under $75,000~ ~ ~ @~ ^@~ @~  @'' '$75,000 under $100,000~ ~ ~ @~ `:@~ @~ `@'' '$100,000 under $200,000~ ~ ~ ,@~ @~ ,@~ P@'' '$200,000 or more~ ~ ~ @~ xA~ @~ ;@'' 'xyyyyyy%% %%UzUzUz%% %% [Tax^[Earned income credit^[ Tax due at^'' '%[overpaid^ [(refundable portion) [3]^[time of filing^'' '%2Size of adjusted gross incomeDCD C DC'' '6eeeeee'' '6g Number offh Number offh Number ofh'' '%?returns9Amount@returns9Amount@returns@Amount'' 'ABBBBBB'' 'i~ jC@~ jD@~ jD@~ jE@~ jE@~ jF@'' 'H All returns~ ,@~ @~ @~ V@~ @~ #@ll l$MNo adjusted gross income [2]~ @m@~ @ *40 *43~ M@~ D@'' 'M$1 under $5,000~ C@~ @~ @~ @~ @~ v@'' 'M$5,000 under $10,000~ @~ @~ @~ 9@~ @~ @'' 'M$10,000 under $15,000~ @~ @~ @~ @~ ^@~ x@'' 'M$15,000 under $20,000~ @~ @~ r@~ @~ @~ @'' 'M$20,000 under $25,000~ 3@~ @~ @~ @~ @~ <@'' 'M$25,000 under $30,000~ I@~ ݶ@ *50 *15~ x@~ @'' 'M$30,000 under $40,000~ @~ @~ ~ ~ `@~ t@'' ' |     <@ d     s $ }     @@ M$40,000 under $50,000~ @~ @~ ~ ~ @~ @'' 'M$50,000 under $75,000~ f@~ @2@~ ~ ~ @~ 2@'' 'M$75,000 under $100,000~ @~ @~ ~ ~ 0@~ @'' 'M$100,000 under $200,000~ @~ @~ ~ ~ 0@~ @'' 'Q$200,000 or more~ |@~ g@~ ~ ~ @~ @e@'' '%% %{[1] Includes both the regular standard deduction and any additional standard deduction for age 65 or over or for blindness.bbbbbb 91[2] Includes returns with adjusted gross deficit. [3] For SOI tabulations, the earned income credit is divided into three parts: an amount used to offset income tax before credits (limited to the amount needed to reduce income tax after credits to zero); an amount used to offset all other taxes (limited to the amount needed to reduce total tax liability to zero); and a refundable portion (the excess of credit over  total taxes). [4] Includes the credit for prior year minimum tax, the credit for interest on certain home mortgages, the Empowerment Zone credit, the nonconventional source fuel credit, and other credits. [5] Less than $500,000. [6] Total income tax is the sum of income tax after credits and alternative minimum tax, less the total earned income credit as reported on the tax return (if the result was negative, 1)total income tax was made to equal zero). [7] Total tax liability is the sum of income tax after credits, plus any other additional taxes, e.g., self-employment tax, alternative minimum tax, household employment tax, tax on an  qiIndividual Retirement Arrangement (IRA), less all but the refundable portion of the earned income credit. rj* Estimate should be used with caution because of the small number of sample returns on which it is based. ogNOTES: Detail may not add to totals because of rounding. All data are for returns filed through April.%%%%%%%% %KCSOURCE: SOI Bulletin, Winter 1997/98, Publication 1136 (Rev. 3-98).%%%%%%%% %]P  " "4 = > ????m}ĺëw,VB,V̺\XT0|0<0\XT|0|0ax\XT0}Ļw0T}w0}@Ļ@hUw0qq     "