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"-"??_);_(@_)column_headings-�column_numbers- data- )* footnotes#G:Indent0)7 # #.��Indent3)�##.;#JW#f s#�  �#� "�#�"�Indent6)� #! ##.;#JW#fs#��#��#��#��#"��##*7#FS#b$o#~$)�#�)�#��#��#�_RIndent9)O##.;#JW#fs#��#��#�#�#�#%�#�%&�#&#*7#F -g)spanners# stub_lines- )titles-bVtotals)S# # .�";#J� AL5DEA1A7D+ AL5DEB1A7D* AL5DEC1A7D, AL5DED1A7D," AL5DEE1A7D-""� AL5DEF1A7D,# AL5DF01A7D,$ AL5DF11A7D,% AL5DF21A7D, AL5DF31A7D,& AL5DF41A7D, AL5DF51A7D, AL5DF61A7D,) AL5DF71A7D, AL5DF81A7D,  AL5DF91A7D, AL5DFA1A7D,  AL5DFB1A7D,  AL5DFC1A7D- � AL5DFD1A7E,  AL5DFE1A7E, AL5DFF1A7E,C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C � ��C  � ��C  � ��C �"��C �"�亮C �#��C �!�C � �C 0� �C �!�C � $�C  �C  (�C 1"(�C A8�C 8�C #Q#,�C  (瘟C �!(瘟C �!�C �!�C  (瘟C  (瘟�C 8瘟亮C &8瘟�C 1"(�C "�C "8��C 8��C  �C  (��C 1"(��C 1"(�亮C 4��C A�亮C A8�C 8�C #Q# ��C +Q# ��C *Q# ��C ,Q# ��C a!�C "a! �C  �C  (�C  �C  (�C &Q#,�C +Q#,�C *Q#,�C #Q#,�C 4� �C #Q# ��C #Q#,�C  (�C #Q# ��C -Q# ��C #Q#,�C  �C #� ,�C � �C  �C )Q# ��C &Q# ��C .Q# ��C &Q#,��C .Q#,��C &Q#,�亮C .Q#,�亮C A8�C 8�C 1� �C 1� �C 1� ,�亮C 1� ,��C ,Q#,��C ,Q#,�亮C 4a! �C ����������style_col_headings�style_col_numbers�  style_data�style_footnotes�style_stub_line�style_stub_lines� style_titles� style_totals�B������������览�U} �#�} ��}  �}  � i�l����������*w��F�)�h�)���)<��) �F�4 �h�F� �h�J ���L ���J���J���J���J�n�J�n�J�n�J�n�J�n�J�n�M���J���J���J���J���J���J�n�J�n�J�n�Jn#fTable 6.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, d#\Shares of AGI and Total Income Tax, and Average Tax Rates, by Selected Ascending Cumulative r#jPercentiles of Returns Based on Income Size Using the Definition of AGI for Each Year, Tax Years 1986-19964$,[All figures are estimates based on samples]  "!!!!!!%&(' Ascending cumulative percentiles((((*Item, tax year +Total+Bottom+Bottom+Bottom+Bottom,Bottom-.+ 50 percent+ 75 percent+ 90 percent+ 95 percent, 99 percent/000000 1~ 2�?~ 2@~ 2@~ 2@~ 2@~ 2@ 3 CNumber of returns: [1] D D D D D D E WT���19861986~ G颲~ G巜+ ~ GV3A~ G6诅~ G*c~ H顭 I W`���19871987~ G&,O~ G枾 ~ Ga�~ GVA�~ G�6 ~ Hva K Wl���19881988~ Gj�~ G6夲 ~ G瓮w~ G拹\~ G~穴~ H煵 IWx���19891989~ GF龎~ GD ~ G鷠�~ G.椻~ G>J6~ H� FIW����19901990~ G殐�~ G伊r ~ G�",~ Gz�4~ G=�~ H定�I X1991~ G" "~ G�� ~ G趬Y~ G:rk~ G�~ H>椳I X1992~ G^芹~ G层m ~ Gb�$~ Gn3,~ Gf齼~ H^�I X1993~ G畯~ G諫� ~ G码S~ G偞d~ G⒖~ H�,�I X1994~ G俶j~ G�6� ~ G"覐~ G聲�~ G ~ HV>$I X1995~ G*脔~ G栰� ~ G鈈�~ G>*~ G遏�~ HE�I X1996~ G�%z~ G�=~ G6淸~ G�!�~ G荆 ~ H�>1I8C0Adjusted gross income (millions of dollars): [1]DDDDDHEW����19861986~ Gr�~ G,�A~ G~?~ G后c~ G&靦~ H>IW����19871987~ G恮EA~ G特A~ GJgC~ GJ^l~ G围~ HV敄IW����19881988~ G虍�~ G蘵A~ G0�1A~ G$�a"~ Gf哣~ G顁�~ Gzv�~ Hh誋AI X1994~ G昴�~ G�#~ G&VZ~ G��~ G>q�~ H緁�I �l�J!�n�J"�n�L#�}�J$���J%���J&���J'���J(���J)�n�J*�n�J�+�n�J,�n�J-�n�J.�n�M/�t�J0���J1���J2���J3���J4���J5�n�J6�n�J7�n�J8�n�J9�n�J:�n�=;�l�<<���<=���<>���>?*w� X1995~ G�~ GΙ%~ Gd�7A~ G��~ G騪�~ H朄� I !X1996~ !G�.~ !G�#A~ !G鴆~ !G姩�~ !G��~ !H~:�!I3"C+Total income tax (millions of dollars): [3]"D"D"D"D"D"H"K#W����19861986~ #G fA~ #G"譆~ #G |魼~ #G LA~ #G樄 A~ #H牎A#I$W����19871987~ $GX�A~ $G垒誁~ $GP挑@~ $G@�A~ $G鄰 A~ $H里A$I%W����19881988~ %Gd1A~ %G譆~ %GT鯜~ %G饐A~ %GXf A~ %H�>A%I&W����19891989~ &GkA~ &G昆谸~ &G@鳣~ &G燶A~ &G袨 A~ &H炜A&I'W����19901990~ 'GTIA~ 'G`貮~ 'G鵃~ 'G豙A~ 'G(�A~ 'H nA'I (X1991~ (Gt]A~ (G@~ (G熊鳣~ (G�-A~ (Gh�A~ (H鋻A(I )X1992~ )G A~ )G@囎@~ )G�鵃~ )GphA~ )G榯A~ )H�A)I *X1993~ *G�A~ *G@椬@~ *G皃鵃~ *G A~ *G�&A~ *HP�A*I +X1994~ +G腝 A~ +G梨谸~ +G惒鶣~ +G爔 A~ +G !A~ +H8A+I ,X1995~ ,G#~ ,Gx贎~ ,G04麫~ ,G�0 A~ ,G竂A~ ,H� A,I -X1996~ -G�$A~ -G欺@~ -G兀~ -GA~ -G �A~ -H�0A-I*.C"Average tax rate (percentage): [4].D.D.D.D.N.O.E/W���19861986~ /O笘@~ /O榿@~ /O槉@~ /O笍@~ /O&@~ /P揁/I0W���19871987~ 0O擛~ 0O�@~ 0O園~ 0O貙@~ 0OH廆~ 0P&@0I1W ���19881988~ 1O@~ 1O�@~ 1O`園~ 1O 岪~ 1Oh廆~ 1P爲@1I2W,���19891989~ 2O擛~ 2O�@~ 2O缊@~ 2O笉@~ 2O貜@~ 2P軕@2I3W8���19901990~ 3Q<擛~ 3OP@~ 3O悎@~ 3O岪~ 3O垙@~ 3P爲@3I 4X1991~ 4Q)@~ 4O衸@~ 4O竾@~ 4O孈~ 4O貛@~ 4P@慇4I 5X1992~ 5Q8擛~ 5Op{@~ 5O0嘆~ 5O饗@~ 5Oh嶡~ 5P慇5I 6X1993~ 6Q袛@~ 6O衵@~ 6O鴨@~ 6O袐@~ 6OP嶡~ 6P 慇6I 7X1994~ 7Q+@~ 7Q{@~ 7Q嘆~ 7Q"@~ 7Q皫@~ 7Rh慇7I 8X1995~ 8Q〞@~ 8Qp{@~ 8Q8嘆~ 8Qh孈~ 8Q廆~ 8R皯@8I 9Z1996~ 9Sh朄~ 9S{@~ 9Sx嘆~ 9S缹@~ 9S垙@~ 9T扏9I":9Footnotes at end of table.:?:@:@:@:A:A:B;#wTable 6.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and;;;;;;;;;;;;i<#aTotal Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns <;<;<;<;<;<;f=#^Based on Income Size Using the Definition of AGI for Each Year, Tax Years 1986-1996--Continued=;=;=;=;=;=;4>$,[All figures are estimates based on samples]>=>=>= >= >=>=?"?!?!?!?!?!?!蔼�濒�础�丑�叠���颁-��顿�贵�贰�丑�痴贵�调�痴骋���痴贬���痴滨���痴闯���痴�碍���痴尝�苍�痴惭�苍�痴狈�苍�痴翱�苍�痴笔�苍�痴蚕�苍�惭搁�惫�闯厂���闯罢���闯鲍���闯痴���闯奥���闯齿�苍�闯驰�苍�闯窜�苍�闯摆�苍�闯袄�苍�闯闭�苍蔼<^�g@>_�@@%@&(@' Ascending cumulative percentiles@(@(@(@(A*Item, tax year A+TotalA+BottomA+BottomA+BottomA+BottomA,BottomB-B.B+ 50 percentB+ 75 percentB+ 90 percentB+ 95 percentB, 99 percentC/C0C0C0C0C0C0D1~ D2�?~ D2@~ D2@~ D2@~ D2@~ D2@D1EC)Adjusted gross income share (percentage):E5E6E6E6E7E7EUFWd���19861986~ F[Y@~ F[欯~ F[癅~ F[X笯~ F[ソ@~ F[S罖FUGWp���19871987~ G[Y@~ G[l楡~ G[燙@~ G[Ω@~ G[ 紷~ G[ 罖GUHW|���19881988~ H[Y@~ H[T桜~ H[X瑻~ H[Х@~ H[砘@~ H[捓@HUIW����19891989~ I[Y@~ I[`桜~ I[x瑻~ I[N@~ I[0粿~ I[伮繞IUJW����19901990~ J[Y@~ J[|桜~ J[柇@~ J[敕@~ J[F粿~ J[U@JU KX1991~ K[Y@~ K[@~ K[苇@~ K[$窣~ K[暭@~ K[侢繞KU LX1992~ L[Y@~ L[P桜~ L[R瑻~ L[椒@~ L[粿~ L[伬繞LU MX1993~ M[Y@~ M[P桜~ M[V瑻~ M[戏@~ M[8粿~ M[佒繞MU NX1994~ N[Y@~ N[D桜~ N[0瑻~ N[练@~ N[/粿~ N[掷@NU OX1995~ O[Y@~ O[笘@~ O[灛@~ O[`稝~ O[匣@~ O[@OU PX1996~ P[Y@~ P[朄~ P[喃@~ P[讯@~ P[4籃~ P[f繞PU,QC$Total income tax share (percentage):Q8Q8Q8Q8Q8Q8QERW����19861986~ R[Y@~ R[0凘~ R[饥@~ R[潮@~ R[o禓~ R[怰@RISW����19871987~ S[Y@~ S[鴤@~ S[~ S[W盄~ S[*禓~ S[_紷SITW����19881988~ T[Y@~ T[鄟@~ T[P~ T[鞍@~ T[>礍~ T[J粿TIUW����19891989~ U[Y@~ U[8侤~ U[獭@~ U[F盄~ U[娴@~ U[4紷UIVW����19901990~ V[Y@~ V[(侤~ V[簟@~ V[p盄~ V[禓~ V[?紷VI WX1991~ W[Y@~ W[ 丂~ W[尽@~ W[B盄~ W[禓~ W[^紷WI XX1992~ X[Y@~ X[�@~ X[袪@~ X[g癅~ X[$礍~ X[N粿XI YX1993~ Y[Y@~ Y[~@~ Y[2燖~ Y[丿@~ Y[惔@~ Y[换@YI ZX1994~ Z[Y@~ Z[衹@~ Z[魺@~ Z[@~ Z[碄~ Z[驶@ZI [X1995~ [[Y@~ [[衸@~ [[盀@~ [[燙@~ [[醭@~ [[>籃[I \Y1996~ \\Y@~ \\{@~ \\0滰~ \\J瑻~ \\'矦~ \\q篅\I]]N/A-- Not applicable.] ] ] ] ] ] ] �^]�[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted gross deficit, were excluded ^ ^ ^ ^ ^ ^ ^ �_]�from Tables 5 and 6. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax Year 1996, there were 4,496 returns with `��@a�w@b��@c�(@d��@e��@Vf�s@Vg��@Vh�D@Vs`]kno adjusted gross income that reported income tax, mostly alternative minimum tax, totaling $120.6 million.�a]�[2] For Table 5, constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer price index for urban consumers (CPI-U, 1982-84=100). See footnote 2 of this $b]article for further details.�c]�[3] Total income tax is the sum of income tax after credits and alternative minimum tax reported on returns that showed a positive amount for adjusted gross income. Therefore, �d]�total income tax excludes alternative minimum tax, Form 8814 tax (tax on a child's interest or dividends), and Form 4972 tax (tax on lump-sum distributions from qualified retirement oe]gplans) reported on some returns with a negative amount for adjusted gross income. See also footnote 1.f]x[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.@g^8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.h:]P$gAg�?�/?4 ol= h��#�> �;;;���?�?�?�?m�/?犅毛閣�蟅嚷瑽�蟅\XT0济琶鈢0�嗣�0济\XT济東0泑0济ax\XT0T1?犆茕瞱0济�0?檞0T1?�犆�D�Uwi\�泼qq     ��"