�
\pJNW ,t���+�;M琟猵=�ВB�
d褚MbP?_"*+�€%�����Bw�1��Arial1��Arial1��Arial1��Arial1��Arial1x�Arial1��Arial1��Arial1��Arial1l��Times New Romanew Roman歸02j0,�杌
:�0d藑�嗷1'��
MS Sans Serifns Serifan歸1l��Times New Romanew Roman歸02j0,�杌:�0蛚�嗷1��Helv1@�Helv1��Helv1'��Univers (W1)ers (W1)man歸1
��Geneva1��Arial1��Tms Rmn1��Helv1{��Book Antiqua Antiquaman歸02j0,�杌:�0�)�嗷艥0��&�?'�?(�?)�?Md,,�"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\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm
h:mm:ssm/d/yy\ h:mm#,##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" ";;@" "€}@".........................................................................................................................." \ \ \ \ @
mm/dd/yy_) 0.00_)
0.000000000_)0-#,##0.0000000000000_);\(#,##0.0000000000000\)0.00000000000_)0.000000000000000E+00_)\ \ \ \ @*.m/d
dd\-mmm\-yy_) General_)"$"#,##0;\-"$"#,##0"$"#,##0;[Red]\-"$"#,##0"$"#,##0.00;\-"$"#,##0.00!"$"#,##0.00;[Red]\-"$"#,##0.0030_-"$"* #,##0_-;\-"$"* #,##0_-;_-"$"* "-"_-;_-@_-*'_-* #,##0_-;\-* #,##0_-;_-* "-"_-;_-@_-;8_-"$"* #,##0.00_-;\-"$"* #,##0.00_-;_-"$"* "-"??_-;_-@_-2/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_- "$"#,##0.00\);\("$"#,##0.00\)"$"#,##0.0_);\("$"#,##0.0\)"$"#,##0.00"�"#,##0;\-"�"#,##0"�"#,##0;[Red]\-"�"#,##0"�"#,##0.00;\-"�"#,##0.00!"�"#,##0.00;[Red]\-"�"#,##0.0030_-"�"* #,##0_-;\-"�"* #,##0_-;_-"�"* "-"_-;_-@_-;8_-"�"* #,##0.00_-;\-"�"* #,##0.00_-;_-"�"* "-"??_-;_-@_-;;;0.0#,##0\ ;[Red]\(#,##0\)#,##0.0\ ;[Red]\(#,##0.0\)
#,##0.0#,##0.0_);[Red]\(#,##0.0\)0.0%mmm #,##0.0\ 0.0\ # "$"#,##0.0_);[Red]\("$"#,##0.0\) mmm\,\ yy mmm\.\ yy!#,##0.000_);[Red]\(#,##0.000\)# #,##0.0000_);[Red]\(#,##0.0000\)'$"$"#,##0.000_);[Red]\("$"#,##0.000\)2/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_).+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)1._(* #,##0.0_);_(* \(#,##0.0\);_(* "-"?_);_(@_)63_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_)mm/dd/yy"RM"#,##0;\-"RM"#,##0"RM"#,##0;[Red]\-"RM"#,##0"RM"#,##0.00;\-"RM"#,##0.00# "RM"#,##0.00;[Red]\-"RM"#,##0.0063_-"RM"* #,##0_-;\-"RM"* #,##0_-;_-"RM"* "-"_-;_-@_->;_-"RM"* #,##0.00_-;\-"RM"* #,##0.00_-;_-"RM"* "-"??_-;_-@_-#,##0.0;\(#,##0.0\)0.0\p;\(0.0\)\p
0.0%;\(0.0\)%,)_-* #,##0_-;\-* #,##0_-;_-* "-"??_-;_-@_-#,##0;\(#,##0\)\ ?/1000#,##0.000_);\(#,##0.000\)
0.000_)0_)0.0000_)0.0_)0.000 #,##0.00085_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_) 0.000%
0.0000%0.00000% 0.000000%
0.0000000%0.00000000%0.000000000%:7_(* #,##0.00000_);_(* \(#,##0.00000\);_(* "-"??_);_(@_)<�9_(* #,##0.000000_);_(* \(#,##0.000000\);_(* "-"??_);_(@_)0%\);[Red]\(0%\)0%\);[Red]\(0%0%_);[Red]\(0%\)mmm\.\ d\ \'yy\ \a\t\ h:mm;8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)74_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 000000000\-000000#,##0.0_);\(#,##0.0\)
0.0%;\(0.0%\)
"$"#,##0.0 0.00000.000000
0.00000 0.0000000
0.00000000#,##0"�"_);\(#,##0"�"\)#,##0"�"_);[Red]\(#,##0"�"\) #,##0.00"�"_);\(#,##0.00"�"\)%"#,##0.00"�"_);[Red]\(#,##0.00"�"\);8_ * #,##0_)"�"_ ;_ * \(#,##0\)"�"_ ;_ * "-"_)"�"_ ;_ @_ 85_ * #,##0_)_ ;_ * \(#,##0\)_ ;_ * "-"_)_ ;_ @_ C@_ * #,##0.00_)"�"_ ;_ * \(#,##0.00\)"�"_ ;_ * "-"??_)"�"_ ;_ @_ @=_ * #,##0.00_)_ ;_ * \(#,##0.00\)_ ;_ * "-"??_)_ ;_ @_ #,##0\ "F";\-#,##0\ "F"#,##0\ "F";[Red]\-#,##0\ "F" #,##0.00\ "F";\-#,##0.00\ "F"%"#,##0.00\ "F";[Red]\-#,##0.00\ "F"96_-* #,##0\ "F"_-;\-* #,##0\ "F"_-;_-* "-"\ "F"_-;_-@_-63_-* #,##0\ _F_-;\-* #,##0\ _F_-;_-* "-"\ _F_-;_-@_-A>_-* #,##0.00\ "F"_-;\-* #,##0.00\ "F"_-;_-* "-"??\ "F"_-;_-@_->;_-* #,##0.00\ _F_-;\-* #,##0.00\ _F_-;_-* "-"??\ _F_-;_-@_- d/m/yyd/m/yy\ h:mm#,##0" F"_);\(#,##0" F"\)!#,##0" F"_);[Red]\(#,##0" F"\)"#,##0.00" F"_);\(#,##0.00" F"\)'$#,##0.00" F"_);[Red]\(#,##0.00" F"\)#,##0" $";\-#,##0" $"#,##0" $";[Red]\-#,##0" $"#,##0.00" $";\-#,##0.00" $"# #,##0.00" $";[Red]\-#,##0.00" $"d\.m\.yy
d\.mmm\.yy d\.mmm
mmm\.yyd\.m\.yy\ h:mm0" "0.00" "
0.0" " 0.000" "
0.0000" "0.00000" "0-_-* #,##0.0_-;\-* #,##0.0_-;_-* "-"??_-;_-@_-#,##0.00;\(#,##0.00\)
#,##0\)#,##0.0;[Red]\-#,##0.0
#,##0.0000#,##0.0;\-#,##0.00\);###0;[Red]\-###0###0_);[Red]\(###0\)##,##0.000_);\(#,##0.000\)#,##0.000;\-#,##0.000##,##0.0_);\(#,##0.0\)#,##0.000;[Red]\-#,##0.000##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悯� ��C刘� ��C� ��C橎� ��C=� ��C=� ��C橎� ��C橎� ��C=� ��C=� ��C� ��C� ��C汋� ��C?� ��C汋� ��C
� ��C
� ��C?� ��C� ��C迈� ��C栗� ��C9� ��C楑� ��C<� ��C<� ��C楑� ��C楑� ��C<� ��C<� ��C9� ��CG� ��C;� ��C欟� ��C>� ��C欟� ��C
� ��C
;� ��C>� ��CH� ��C/� �C� �C� �C/� �C
� �C� �C� ��C�(�C� �C� �C� �C� �C� �C
� �C
� �C� �C� �C7� �C
� �C� �C� �C� �C7� �C� �C� �C
� ��CO� �C� �C �C �C �C% �C (��C �C&8�亮C&8��C (��C (�罜&�C&8�罜"�C&8�亮C"8��C"8��C"8�亮C "8�亮C% ,��C%#<���C % ,��C % ,�亮C ,�C ,��C&<��亮C&<���C ,��C ,�罜&�C&<��罜&<��亮C"<���C"<��亮C"8�C "<��亮C ,�C% ,�C% ,��C%&<���C%&<��罜%&<��亮C%"<���C%"<��亮C% "<��亮C ,��C$ ,��C$#<���C $ ,��C $ ,�亮C* ,��C * ,��C * ,�亮C*#<���C+ ,��C+#<���C$ #<���C (��C "�C, �C , �C , ,��C- ,�C, �C- �C "8�C ,�C + ,�亮C� �C� ��������0Comma [0]_laroux�0Comma [0]_laroux_1�0Comma [0]_laroux_2�0Comma [0]_laroux_MATERAL2�$0!Comma [0]_laroux_mud plant bolted�0Comma [0]_MATERAL2�0Comma [0]_mud plant bolted�0Comma [0]_PLDT�0Comma [0]_PLDT_1�0Comma_laroux�0Comma_laroux_1�0Comma_laroux_2�0Comma_MATERAL2�0Comma_mud plant bolted�
0
Comma_PLDT�!0Comma_PLDT_1�"0Comma_PLDT_2�#���$���%0Currency [0]_laroux�&0Currency [0]_laroux_1�'0Currency [0]_laroux_2�(0Currency [0]_laroux_MATERAL2�')0$Currency [0]_laroux_mud plant bolted�*0Currency [0]_MATERAL2� +0Currency [0]_mud plant bolted�,0Currency [0]_PLDT�-0Currency [0]_PLDT_1�.0Currency [0]_PLDT_2�/0Currency_laroux�00Currency_laroux_1�10Currency_laroux_2�20Currency_MATERAL2�30Currency_mud plant bolted�40
Currency_PLDT�50Currency_PLDT_1�60Currency_PLDT_2����70Normal - Style1�80Normal_Co-wide Monthly�90
Normal_Inputs�:0
Normal_laroux�;0Normal_laroux_1�<0Normal_laroux_2�=0Normal_laroux_3�>0Normal_laroux_4�?0Normal_laroux_5�@0Normal_laroux_6�A0Normal_laroux_7�B0Normal_laroux_8�C0Normal_MATERAL2�D0Normal_mud plant bolted�E0Normal_PLDT�F0
Normal_PLDT_1�G0
Normal_PLDT_2�H0
Normal_PLDT_3�I0
Normal_PLDT_4�J0
Normal_PLDT_5�K0
Normal_PLDT_6�L0
Normal_PLDT_7�M0
Normal_pldt_8�N0
Normal_pldt_9�O0Normal_Tab 1�P���Q0Percent 0.0�R0Red (#,###0)�B������������€€€€€€€€€览�€€€U}�#S�}�S�}$ S�
��l����V@"��@n�o@�e@��o@�t@��l@ �a@
�d�X��e�X�r�X
�_�X�n�X�l�X�M�X�n�X�l�X�p�X�w�X�n�X�l�X�`�X�l�X�l�X�t�X�l�X�l�X�y�X�s�X�i�X€TxTable 5.--1996, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More UnderRTJAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]WWWWWWX/Y'Returns with income of $200,000 or moreZZZZZX[\]Returns with^]Returns without]_
YTotal`ZU.S. income tax`ZU.S. income taxZ_Income concept, itemaNumberaaNumberaaNumberaX
aofaAmountaof aAmountaof aAmountbcreturnsccreturnsccreturnsc _ d(1) d(2) d(3) d(4) d(5) d(6)%
�Adjusted Gross Income Concept
a
a
a
a
a
a�Salaries and wages~
e^\O~
�^M|W~
e嶴O~
�聫vW~
€爜@~
e`鲻@XBusiness or profession:e�e�€e
� Net income~
e╔A~
�鷆 ~
e鑅A~
�氥 ~
€f@~
e谸� Net loss~
ePg鯜~
���~
e ^鯜~
�`Z?A~
€`b@~
e鄵鞞
XFarm:e�e�€e� Net income~
e丈@~
�6K.~
e紊@~
�頑.~
€,@~
e悁@� Net loss~
e@9釦~
�6.c~
e�2釦~
�F+b~
€€I@~
e/蠤0X(Partnership and S Corporation net incomee�e�€e7X/ after Section 179 property deduction: [1]e�e�€e� Net income~
e畖$~
�bn�~
e苰$~
�帞�~
€@g@~
e@澼@� Net loss~
eh& A~
�&~
e� A~
�&~
€€}@~
e|�A XSales of capital assets:e�e�€e� Net gain~
e脊.A~
��'�(~
ej=~
�R(~
€鑲@~
e剓A� Net loss~
eA~
�H/"A~
e �A~
�vS$~
€`o@~
e0咢4X,Sales of property other than capital assets:e�e�€e� Net gain~
e�
驚~
�j~
ep驚~
�饈:A~
€繶@~
e€艪� Net loss~
e�A~
�>鉺~
ex�A~
�Ur~
€纄@~
e棱谸!�Taxable interest received~
e�[~
�忽z ~
e[~
�&誧 ~
€悕@~
e�!A�Tax-exempt interest~
e幥%~
�鲰�~
e^�%~
��~
€纗@~
e郞酅� Dividends~
e垻3A~
�啴�~
e殅N~
�"F�~
€堾~
e刃A7�/Pensions and annuities in adjusted gross income~
e,pA~
�棋~
e@mA~
�"{~
€`g@~
e┖@ �l�X!�M�X"�n�X#���X$���X%�P�X&�n�X'�l�X(�X�X)�n�X*�l�X�+�x�X,�p�X-���X.���X/�y�X0�l�X1�j�X2��X3�t�X4�|�X5���X6���X7�~�X8�}�X9���X:�l�X;�{�X<��v�X=�z�X>�u�X?�v�X
XRent: e � e � € e!� Net income~
!e�?A~
!�d�~
!e�<A~
!�甏�~
!€ h@~
!e€媾@:"�2 Net loss, total (deductible and nondeductible)~
"e
A~
"�6秊~
"e樝
A~
"�vJ�~
"€€m@~
"eX艪)#�! Nondeductible rental loss~
#e@�A~
#�懂]~
#e悓A~
#�巑]~
#€纀@~
#eJ癅$XRoyalty:$e$�$e$�$€$e%� Net income~
%e �鳣~
%�:冬~
%ep鼬@~
%�Z肢~
%€繼@~
%e@&� Net loss~
&e舢@~
&�€u蹳~
&e璁@~
&�厉跕~
&€@~
&ep@'XEstate or trust:'e'�'e'�'€'e(� Net income~
(e�隌~
(�篒!~
(e俐闌~
(�(!~
(€€K@~
(e覡@)� Net loss~
)eS緻~
)�p�A~
)e7緻~
)�╳A~
)€<@~
)ed *�State income tax refunds~
*e>�*~
*�VF�~
*en�*~
*�6嘎~
*€@s@~
*e€昧@+�Alimony received~
+e牎@~
+��A
+f**
+�**
+�**
+f**9,�1Social Security benefits in adjusted gross income~
,eA~
,�v谀~
,e�A~
,�2⒛~
,€`p@~
,e"珸--�%Social Security benefits (nontaxable)~
-e�A~
-�鬪!A~
-e�A~
-�"~
-€`p@~
-e鄡@!.�Unemployment compensation~
.eX蠤~
.�@杨@
.f**
.�**
.�**
.f**/�Other income~
/eA~
/�襭�~
/e阑A~
/��8�~
/€爇@~
/e@覢0�
Other loss~
0e�諤~
0�Ι;~
0e@@~
0�~�;~
0€7@~
0e,揁'1�Foreign-earned income exclusion~
1e�蠤~
1�竈/A~
1e蠤~
1�鐸/A~
1€€C@~
1e肖@2�Total income~
2e>鸤2�M凞華~
2e铌\2�€簚>華~
2€P怈~
2e�0$3�Statutory adjustments, total~
3e�>,~
3�襗�~
3e�8,~
3��)�~
3€爔@~
3e狜:4�2 Payments to Individual Retirement Arrangements~
4e怰麫~
4�缘A~
4e@P麫~
4�<�A~
4€€B@~
4e€Y@>5�6 Payments to self-employed retirement (Keogh) plans~
5e皍A~
5���~
5e餿A~
5���~
5€8@~
5e垊@&6� Moving expenses adjustment~
6e纫@~
6� 傳@~
6e@埔@~
6�p|鰼~
6€@~
6e€V@7�Adjusted gross income~
7g>鸤7�擑 華~
7g铌\7�€匊華~
7�P怈~
7gv�/-8�%Investment interest expense deduction~
8e槳A~
8���~
8eD�A~
8�怵�~
8€▌@~
8e�(A,9X$Total tax preferences excluded from 9e9�9e9�9€9e#:� adjusted gross income~
:e產&~
:�邬�~
:e&[&~
:�火~
:€ z@~
:e`鲠@6;X.Total alternative minimum tax preference items;e;�;e;�;€;e:<�X2 (excluding tax-exempt interest from private <�e<��<�e<��<�€<�e=� activity bonds)~
=e@馁@~
=�,�A~
=e栏貮~
=�(�A~
=€G@~
=e桜6>X.Passive activity loss (alternative minimum tax>e>�>e>�>€>e?� adjustment)~
?e罓 A~
?�n糂~
?e罊 A~
?�氱B~
?€l@~
?e枼�@�l�XA�w@XB�b@XC��@XD��@X E��@XF�o@XG�e@XH�o@XI�t@XJ�l@X�K�a@XL�d�XM�p�XN�p�XO�\�XP���XQ���XR�c�XS���XT���XU���XV���XW�w�XX�s�XY���XZ���X[�k�X\��X]�v�X^�t�X_�y�X@�Expanded income~
@h&鸤@�€偺c華~
@h铌\@�€慼a華~
@�8怈~
@h�A"A�Footnotes at end of table.AiAiAiAiAiAi€BTxTable 5.--1996, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More UnderBUBUBUBUBUBU]CTUAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedCUCUCUCUCUCU_D�W[All figures are estimates based on samples--money amounts are in thousands of dollars]DjDjDjDjDjDjEX/Ek'Returns with income of $200,000 or moreElElElElElFXFmFnFoReturns withFpFoReturns withoutFoG_
GkTotalGqGlU.S. income taxGqGlU.S. income taxGlH_Income concept, itemHrNumberHrHrNumberHrHrNumberHrIX
IrofIrAmountIrof IrAmountIrof IrAmountJbJsreturnsJsJsreturnsJsJsreturnsJsKtKu(1)Ku(2)Ku(3)Ku(4)Ku(5)Ku(6)0L�(Adjusted Gross Income Concept--ContinuedLrLrLrLrLrLrM�Exemption amount~
Mf@%&A~
M�拹�~
Mf頒,~
M�t疍A~
M�Pz@~
Mf鞌@NXItemized deductions:NeN�NeN�N€Ne5O�- Total per adjusted gross income concept~
OeN燰~
O�伶~
Oe稅V~
O�茠�~
O€0廆~
OeV.8-P�% Charitable contributions deduction~
Pez甋~
P��';~
Pe\�4A~
P�5~
P€夽~
Pep場@#QX Interest paid deduction:QeQ�QeQ�Q€Qe5R�- Total per adjusted gross income concept~
Re~H~
R��.~
Re�H~
R�vJ�~
R€p堾~
Rer A*S�" Total home mortgage interest~
Se�B~
S�鈙�~
Se>鯞~
S�娕�~
S€`傽~
Se€遐@/T�' Medical and dental expense deduction~
Te€薂~
T�L�A~
Te€朗@~
T�<\A~
T€a@~
Te腊谸/U�' Net casualty or theft loss deduction~
Ue铓@~
U�€q鵃~
Ue紮@~
U�牸隌~
U€繰@~
Ue€&鏎V� Taxes paid deduction~
VeTV~
V�Z>~
Ve朎V~
V�^�:~
V€饘@~
Ve鄰鐯3WX+ Net limited miscellaneous deductions perWeW�WeW�W€We+X�# adjusted gross income concept~
XeP�
A~
X��~
Xe垇
A~
X�蔶�~
X€恮@~
Xe需餈/Y�' Non-limited miscellaneous deductions~
Ye@%鐯~
Y�J~
Ye�鐯~
Y�z玍~
Y€爄@~
Ye@鼷@+ZX#Excess of exemptions and deductionsZeZ�ZeZ�Z€Ze'[� over adjusted gross income~
[e詾@~
[�癙A~
[e0扏~
[�€8A~
[€H堾~
[e鄅A\�Taxable income~
\e谯\\�_&臕~
\e敦\\�€┇臕~
\€ i@~
\e`@]�Tax at regular rates~
]e鲔\~
]�*Z�6~
]e067A~
]�"�6~
]€爄@~
]e€鹩@!^�Income tax before credits~
^e鲔\~
^�害�6~
^e067A~
^�瞘�6~
^€爄@~
^e€鹩@_XTax credits:_e_�_e_�_€_e`�l�Xa�h�Xb�w�Xc�x�Xd�x�Xe�}�Xf���Xg�u�Xh�i�Xi���Xj���X�k�€�Xl�o�Xm�a�Xn��Xo�|�Xp���Xq���Xr���Xs���Xt���Xu���Xv��@Xw�bXx��Xy�k@X z��@X{�o@X|�e@X}�o@X~�t@X�l@X`� Total~
`e�A~
`�燠JA~
`e�
A~
`�Z犝~
`€爄@~
`e€鹩@a� Child care credit~
ae愵馌~
a�@镶@~
af`铖@~
a� 镶@~
a�@~
af�? b� Minimum tax credit~
be`鍬~
b�8� A~
be囿錊~
b��!~
b€[@~
be€櫫@ c� Foreign tax credit~
ceTLA~
c�餛CA~
ce郕A~
c�*鍣~
c€@W@~
ceK臔%d� General business credit~
de�鐯~
d�D�A~
de€鐯~
d�\�A~
d€A@~
de爓@+e�#Alternative minimum tax (Form 6251)~
eexYA~
e��0}~
eexYA~
e��0}
e�--
e�--f�U.S. total income tax~
fe铌\~
f�鎻f6~
fe铌\~
f�鎻f6
f�--
f�--)gX!Taxable income which would yield:geg�geg�g€ge$h� Income tax before credits~
he鲔\h�€+痨肁~
he067Ah�I{烀A~
h€爄@~
he�8鞞#i� Income tax after credits~
ie�27Ai��,γA~
ie�27Ai��,γA
i�--
i�-- j� U.S. total income tax~
je铌\j�€夑厦A~
je铌\j�€夑厦A
j�--
j�--/kX'Reconciliation of adjusted gross incomekek�kek�k€ke!lX and expanded income:lel�lel�l€lem� Adjusted gross income~
me>鸤m�擑 華~
me铌\m�€匊華~
m€P怈~
mev�/<�nX4 plus: Total tax preferences excluded from nen�nen�n€ne7o�/ adjusted gross income [2]~
oe產&~
o�邬�~
oe&[&~
o�火~
o€ z@~
oe`鲠@@p�8 Social Security benefits (nontaxable)~
pe�A~
p�鬪!A~
pe�A~
p�"~
p€`p@~
pe鄡@:q�2 Foreign-earned income exclusion~
qe�蠤~
q�竈/A~
qe蠤~
q�鐸/A~
q€€C@~
qe肖@;r�3 minus: Investment interest expense deduction~
re槳A~
r���~
reD�A~
r�怵�~
r€▌@~
re�(A?s�7 Non-limited miscellaneous deductions~
se@%鐯~
s�J~
se�鐯~
s�z玍~
s€爄@~
se@鼷@Bt�: Unreimbursed employee business expenses~
te�A~
t�級~
te�A~
t�帺�~
t€S@~
te悞@$u� Equals: Expanded income~
uh&鸤u�€偺c華~
uh铌\u�€慼a華~
u�8怈~
uh�A"v�Footnotes at end of table.vvvvvvvwvvvv€wTxTable 5.--1996, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More UnderwV]xTUAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedxV_y�W[All figures are estimates based on samples--money amounts are in thousands of dollars]yWyWyWyxyWyWzX/zY'Returns with income of $200,000 or morezZzZzyzZzZ{X{[{\{]Returns with{z{]Returns without{]|_
|YTotal|`|ZU.S. income tax|{|ZU.S. income tax|Z}_Income concept, item}aNumber}a}aNumber}|}aNumber}a~X
~aof~aAmount~aof ~|Amount~aof ~aAmountbcreturnsccreturns}creturnsc€�l@X��d@X��_@X��r@X��_@X��n@X��l@X��M@X��n@X��l@X��p@X���w@X��n@X��l@X��`@X��l@X��l@X��t@X��l@X��l@X��y@X��s@X��i@X���@X��M@X��n@X���@X���@X��P@X��n@X��l@X��X@X€t€d(1)€d(2)€d(3)€~(4)€d(5)€d(6)��Expanded Income Concept�[�[�[�e�[�[��Salaries and wages~
�e�P~
��谠匴~
�e�P~
��"竴W~
�€垇@~
�e鄏鬇�XBusiness or profession:�e���e���€�e�� Net income~
�e�A~
��
G$ ~
�eぇA~
��F# ~
�€纁@~
�e@\覢�� Net loss~
�ep7鰼~
���)�~
�ep,鰼~
��:蝵~
�€f@~
�e儡闌
�XFarm:�e���e���€�e�� Net income~
�e€0蔃~
��0'A~
�e+蔃~
��T-'A~
�€&@~
�ev@�� Net loss~
�e郵釦~
���b~
�eT釦~
��ZAa~
�€繱@~
�e@0�X(Partnership and S Corporation net income�e���e���€�e7�X/ after Section 179 property deduction: [1]�e���e���€�e�� Net income~
�e湺"A~
��瀩�~
�eX�"A~
��j殒~
�€0r@~
�eC貮�� Net loss~
�e�
A~
���~
�e8p
A~
��6�~
�€葊@~
�e�A �XSales of capital assets:�e���e���€�e�� Net gain~
�eV�?~
��簍
)~
�e`�/A~
��6�(~
�€ 婡~
�e�A�� Net loss~
�e�6A~
��&~
�e�+A~
��x�"A~
�€爡@~
�e,濦4�X,Sales of property other than capital assets:�e���e���€�e�� Net gain~
�e楔驚~
��陣j~
�e€◇@~
���0j~
�€@]@~
�e械@�� Net loss~
�e╯A~
��蔚p~
�e鑜A~
��哤o~
�€ k@~
�e€湔@!��Taxable interest received~
�e饗7A~
���� ~
�e>^~
��滞� ~
�€垰@~
�e坰A��Tax-exempt interest~
�e謹)~
��惷xA~
�e€�$A~
��冥~
�€詴@~
�e$?A�� Dividends~
�e霪Q~
���, ~
�ez楺~
��:�# ~
�€|桜~
�e�&A7��/Pensions and annuities in adjusted gross income~
�e�A~
��喭V~
�etA~
���(V~
�€y@~
�e澞@
�XRent:�e���e���€�e�� Net income~
�e埵A~
��栜�~
�e唐A~
��辒�~
�€鄊@~
�e斫@:��2 Net loss, total (deductible and nondeductible)~
�eXzA~
��扟�~
�e鄎A~
��>铡~
�€鄍@~
�eV紷)��! Nondeductible rental loss~
�eH�A~
��馹~
�e犂A~
��净_~
�€€]@~
�eお@�XRoyalty:�e���e���€�e�� Net income~
�e0鸃~
��授�~
�e膀鶣~
���FA~
�€m@~
�e偟@�� Net loss~
�e"疈~
��€寇@~
�e疈~
��O蹳~
�€*@~
�e |@�XEstate or trust:�e���e���€�e�� Net income~
�e€雾@~
���$~
�e@豁@~
��V�#~
�€@c@~
�eD��l@X��l@X��x@X��p@X���@X���@X��y@X��l@X��j@X��@X��t@X���|@X���@X���@X��~@X��}@X���@X��l@X��{@X��v@X��z@X��u@X��v@X��q@X��w@X��bX���X��a@X ���@X��o@X��e@X��o@X�� Net loss~
�e斂@~
��圼A~
�ez緻~
��郕A~
�€:@~
�e@ ��State income tax refunds~
�e啜%A~
���
�~
�e �%A~
��6懩~
�€~@~
�eU継��Alimony received~
�e@~
��愺A~
�eぁ@~
���A~
�€@~
�e鄆@9��1Social Security benefits in adjusted gross income~
�eA~
��鶻�~
�e�
A~
��r氹~
�€岪~
�e亚@-��%Social Security benefits (nontaxable)~
�epA~
��佰$A~
�e�A~
���)~
�€岪~
�e.!��Unemployment compensation~
�e
袬~
��pS餈~
�e袬~
��Q餈~
�€ @~
�eD@��Other income~
�e(A~
��y_A~
�e� A~
��n碰~
�€纏@~
�e€r葽��
Other loss~
�e狼軥~
��@�3A~
�e@垒@~
��N~
�€?@~
�e饝@'��Foreign-earned income exclusion~
�e8跕~
���4o~
�e€跕~
��J~
�€€Z@~
�e枇@��Total income~
�eF鬫��q華~
�e肿_��莎m華~
�€l淍~
�e�(!A$��Statutory adjustments, total~
�e竆&A~
���~
�ef�,~
��
傉~
�€0x@~
�e@:��2 Payments to Individual Retirement Arrangements~
�e挟麫~
��屛A~
�e惉麫~
���A~
�€€A@~
�e@W@>��6 Payments to self-employed retirement (Keogh) plans~
�e�A~
��XIA~
�eP�A~
��
馊~
�€8@~
�ep丂&�� Moving expenses adjustment~
�e€q褸~
��0蝼@~
�f纎褸~
��痦鰼~
��@~
�fQ@��Adjusted gross income~
�gF鬫��笯7華~
�g肿_��€�2華~
��l淍~
�g� "-��%Investment interest expense deduction~
�e�A~
��蚱~
�el�A~
��芜�~
�€Pz@~
�e€$
A,�X$Total tax preferences excluded from �e���e���€�e#�� adjusted gross income~
�e�%A~
��v覬~
�e�*~
��襶/~
�€鼤@~
�eA6�X.Total alternative minimum tax preference items�e���e���€�e:�X2 (excluding tax-exempt interest from private �e���e���€�e�� activity bonds)~
�e�9跕~
��臓A~
�e�-跕~
��攦A~
�€H@~
�e4滰6�X.Passive activity loss (alternative minimum tax�e���e���€�e�� adjustment)~
�eA~
��篸B~
�eA~
��が0A~
�€鄌@~
�ew忱��Expanded income~
�hJ鬫��€鵍倘A~
�h肿_���+迫A~
��p淍~
�h}(A"��Footnotes at end of table.�v�v�v�v�v�v€�TxTable 5.--1996, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under]�TUAlternative 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]�W�W�W�W�W�W�X/�Y'Returns with income of $200,000 or more�Z�Z�Z�Z�Z�X�[�\�]Returns with�^�]Returns without�]�_
�YTotal�`�ZU.S. income tax�`�ZU.S. income tax�Z�_Income concept, item�aNumber�a�aNumber�a�aNumber�a��l@X��l@X��a@X��d�X��j�X��p�X��\�X����X����X����X��c�X�����X����X����X����X����X��w�X��s�X����X����X��k�X���X��v�X��t�X��y�X��T�X��h�X��w�X��x�X��x�X��}�X����X�X
�aof�aAmount�aof �aAmount�aof �aAmount�b�creturns�c�creturns�c�creturns�c�t�d(1)�d(2)�d(3)�d(4)�d(5)�d(6)*��"Expanded Income Concept--Continued��������Exemption amount~
�e�'A~
��隉�~
�e&1/~
��P咶A~
�€鼥@~
�eZ籃�XItemized deductions:�e���e���€�e5��- Total per adjusted gross income concept~
�eD06A~
��Z脆~
�ep*6A~
��*M�~
�€T桜~
�e6g'/��' Total per expanded income concept~
�eJ篨~
��蚂s~
�e帲X~
��j譥~
�€紪@~
�eXA-��% Charitable contributions deduction~
�ef蟄~
��景T~
�e鴑5A~
��'P~
�€垞@~
�e�&駺#�X Interest paid deduction:�e���e���€�e5��- Total per adjusted gross income concept~
�e巪H~
��^樯~
�e82A~
��~嵒~
�€X嘆~
�e婪A/��' Total per expanded income concept~
�e*8C~
��R�~
�e妓0A~
��箔~
�€x侤~
�e氃@*��" Total home mortgage interest~
�eNC~
��2c�~
�e﨎~
����~
�€x侤~
�eY訞/��' Medical and dental expense deduction~
�e€^誁~
��銮&~
�e@曉@~
��~]"~
�€(堾~
�e喋馌/��' Net casualty or theft loss deduction~
�e汙~
��`铢@~
�e紮@~
��牸隌~
�€繳@~
�e 鐯�� Taxes paid deduction~
�ezhX~
��\~
�e猂X~
��Z8Z~
�€袝@~
�e燡錊3�X+ Net limited miscellaneous deductions per�e���e���€�e+��# adjusted gross income concept~
�e@t
A~
��F�~
�e鳻
A~
��甅�~
�€H婡~
�e`起@/��' Non-limited miscellaneous deductions~
�e`彖@~
���^~
�e浪鐯~
��P�5A~
�€爄@~
�e嗦鸃+�X#Excess of exemptions and deductions�e���e���€�e'�� over adjusted gross income~
�eN~
��'A~
�e罀@~
���$A~
�€軛@~
�e)A��Taxable income~
�eP�7A��€︻@臕~
�e臺��奿@臕~
�€衟@~
�e悾餈��Tax at regular rates~
�eX�7A~
��:�7~
�eH�7A~
��B�7~
�€q@~
�e@/誁!��Income tax before credits~
�eX�7A~
���?7~
�eH�7A~
��7~
�€q@~
�e@/誁�XTax credits:�e���e���€�e�� Total~
�e@� A~
��哵�~
�e � A~
����~
�€q@~
�e@/誁�� Child care credit~
�eP@~
��租@~
�f瘊馌~
��犞釦~
��@~
�f@ �� Minimum tax credit~
�e犤鍬~
��溡 A~
�e玩@~
���!~
�€@]@~
�e€S罖 �� Foreign tax credit~
�e�A~
��鰥�~
�e4A~
���~
�€d@~
�e菮%�� General business credit~
�e蓁@~
��D#A~
�e@勹@~
��A~
�€>@~
�e餿@+��#Alternative minimum tax (Form 6251)~
�e82A~
��胤?A~
�e82A~
��胤?A
��--
��--����U.S. total income tax~
�e肿_~
��騒�6~
�e肿_~
��騒�6
��--
��--����X��i�X����X����X��€�X��o�X��a�X���X��|�X����X����X�����X����X����X����X���@X���@X���@X���@X���@X��@X���@X��F@X��FX)�X!Taxable income which would yield:�e���e���€�e$�� Income tax before credits~
�eX�7A��€佰腁~
�eH�7A��d\腁~
�€q@~
�e语@#�� Income tax after credits~
�e8�7A��?v擅A~
�e8�7A��?v擅A
��--
��-- �� U.S. total income tax~
�e肿_���裘A~
�e肿_���裘A
��--
��--/�X'Reconciliation of adjusted gross income�e���e���€�e!�X and expanded income:�e���e���€�e�� Adjusted gross income~
�eF鬫��笯7華~
�e肿_��€�2華~
�€l淍~
�e� "<��X4 plus: Total tax preferences excluded from �e���e���€�e7��/ adjusted gross income [2]~
�e�%A~
��v覬~
�e�*~
��襶/~
�€鼤@~
�eA@��8 Social Security benefits (nontaxable)~
�epA~
��佰$A~
�e�A~
���)~
�€岪~
�e.:��2 Foreign-earned income exclusion~
�e8跕~
���4o~
�e€跕~
��J~
�€€Z@~
�e枇@;��3 minus: Investment interest expense deduction~
�e�A~
��蚱~
�el�A~
��芜�~
�€Pz@~
�e€$
A?��7 Non-limited miscellaneous deductions~
�e`彖@~
���^~
�e浪鐯~
��P�5A~
�€爄@~
�e嗦鸃B��: Unreimbursed employee business expenses~
�e缆A~
��N{t~
�e�A~
��鷕t~
�€繳@~
�e█@"�� Equals: Expanded income~
�hJ鬫��€鵍倘A~
�h肿_���+迫A~
��p淍~
�h}(A����** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.�X�X�X�X�X�X����[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, �X�X�X�X�X�XS��Kinstead of taking depreciation deductions over a specified recovery period.�X�X�X�X�X�Xe��][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.�X�X�X�X�X�X?��7NOTE: Detail may not add to totals because of rounding.�X�X�X�X�X�X`��XSOURCE: IRS, Statistics of Income Bulletin, Winter 1998/99, Publication 1136, Rev. 2/99.�X�X�X�X�X�X���X�X�X�X�X�X���X�X�X�X�X�X��=
Z��$>
��" €�������������������������������