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C & ,U} }  } I} } I} I} $   l@h {@ (@  c   @ @ @h @ @ @ @t @G @ @ @ @E @E @{ @{ @E @ @ @ @ @ @{ @T @ @ @ @w.oTable 1.3 -- 1996 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and $.Tax Items, by Marital Status_,W(All figures are estimates based on samples--money amounts are in thousands of dollars)   %All&%Joint returns of&%Separate returns of&     )Item'returns('married persons('married persons(     Number ofAmount Number ofAmount Number ofAmount    returnsreturnsreturns    ~ ~ ~ ~ ~ ~     *+"Adjusted gross income less deficit~ 57A~ 9 7 N¬A~ ; _~ 5     +Salaries and wages~ 5*K 7 (A~ 9t  7 A~ ;(~ 5L       +Taxable interest~ 5~ 7'~ 9m~ 7f~ ;oE~ 5.IA       +Tax-exempt interest~ 5:1~ 7j~ ~ 9~ 7*4R~ ;@~ 5'E       + Dividends~ 56B~ 7*8~ 9(~ 7wY~ ; A~ 5v=~       +State income tax refunds~ 5&`~ 7E ~ 9bh~ 7A~ ;4A~ 5A      +Alimony received~ 5]A~ 7G~ 9B@~ 70@~ ;@~ 5@    Business or profession:5797;5    * Net income~ 5~ 7*հ/~ 9~ 7:#~ ;1 A~ 5J    *Net loss~ 5c~ 7x~ 9УFA~ 7)~ ;@~ 5ƃ!     Sales of capital assets:5797;5    *Net gain in AGI~ 5b(~ 7'>~ 9\h~ 7B:-~ ;j A~ 5>    *Net loss in AGI~ 5!~ 7v~ 9֪~ 7M~ ; -@~ 5T@    3++Sales of property other than capital assets~ 5T;A~ 7ΐt~ 9Q~ 7jH~ ;@~ 5{    !+Taxable IRA distributions~ 5c~ 7v ~ 9nLA~ 7N~ ;p@~ 5&    %+Pensions and annuities in AGI~ 5I~ 7c8~ 9~ 7M&~ ;[A~ 5й    Rent and royalty:5797;5    * Net income~ 5e~ 7װ ~ 9Y~ 7~ ;@~ 5e4    * Net loss ~ 5E~ 7E~ 9Z~ 7~ ;@8@~ 5A    $+Farm rental income less loss~ 5v'~ 7J~ 9$A~ 7z~ ;@@~ 5C@    :/2Partnership and S Corporation net income less loss~ 5m~ 7"~ 9:V~ 7ɂ~ ; @~ 5Zʷ    -+%Estate and trust net income less loss~ 5E A~ 7n~ 93A~ 7~ ;ؼ@~ 5l A    !+Farm net income less loss~ 5担~ 7>M~ 9u:A~ 7~ ;@~ 5v    !+Unemployment compensation~ 5~ 7~ 9v:~ 7m~ ;A~ 5A     l@h! @" @# @$ @ % @& @' @h( @) @* @+ @t, @G- @. @/ @0 @E1 @E2 @{3 @{4 @E5 @6 @7 @8 @9 @: @{; @T< @= @> @? @' +Social security benefits in AGI~ 5~ 7C ~ 9%~ 7:, ~ ;@~ 5G+A      !+Other income less loss~ !5~ !7b~ !9z~ !7fc~ !;p@~ !5A!!! ! ! ! #"+Total statutory adjustments~ "5d~ "7V* ~ "9ݼ~ "7~"~ ";A~ "5r8""" " " " #*Primary IRA payments~ #5[~ #7z~ #9Fw~ #76~ #;@~ #5@### # # # $*Secondary IRA payments~ $5e~ $7~ $9e~ $7 $;- $5-$$$ $ $ $  %*Payments to a Keogh plan~ %5A~ %7$~ %9 *A~ %7fU~ %;@~ %5@%%% % % % )&*!Deduction for self-employment tax~ &5%~ &7/Y~ &9& ~ &7b~ &; A~ &5x(A&&& & & & 0'*(Self-employed health insurance deduction~ '5HA~ '7~ '9~ '7ޡ~ ';@e@~ '5*@''' ' ' ' "(*Moving expenses adjustment~ (52~ (7jf~ (9< ~ (7H~ (;@~ (5@#@((( ( ( ( !)+Total itemized deductions~ )5q)7$A~ )9~ )7Lf~ );$-A~ )5))) ) ) ) -**%Medical and dental expenses deduction~ *5hI~ *7p~ *9V1~ *7Z~ *;A~ *5A*** * * * +*Taxes paid deduction~ +5>gO~ +7{0~ +9*~ +7 %~ +;,A~ +5R +++ + + + ,*Interest paid deduction~ ,5 ~ ,7"d7~ ,9~ ,7:F+~ ,;X,%A~ ,5,,, , , , -*Contributions deduction~ -58~ -7&~ -9j2~ -7Γ~ -;(A~ -5֥q--- - - - (.* Casualty or theft loss deduction~ .5A~ .7v~ .90@~ .7G.;*6,251.5*38,924... . . . &/*Total miscellaneous deductions~ /5(~ /7l7 ~ /9>IX~ /7~ /;A~ /5S0A/// / / /  0+Basic standard deduction~ 05~ 07^kb~ 09(~ 07V'~ 0;(6A~ 052000 0 0 0 %1+Additional standard deduction~ 15&~ 17f+~ 19`~ 17^~ 1;@~ 15Q@111 1 1 1 2+Taxable income~ 25Γ27A~ 299 27A~ 2;)~ 25f&V222 2 2 2 3+Total tax credits~ 35r~~ 37r~ 39V+~ 37N~ 3;C@~ 35HA333 3 3 3 4*Child care credit~ 45 l~ 47ހ~ 49zH~ 47֩e~ 4;@~ 45@444 4 4 4 *5*"Credit for the elderly or disabled~ 55`A~ 57@~ 59@~ 57:@ 5;- 55-555 5 5 5 6*Foreign tax credit~ 65~ 67N~ 69jdP~ 67ހ~ 6;~@~ 65h A666 6 6 6 273*Earned income credit used to offset income757779777;75777 7 7 7 82tax before credits~ 85,~ 87:v~ 89z~~ 875 8;- 85-888 8 8 8 9*Minimum tax credit~ 95`@~ 97(~ 99У@~ 97\ A~ 9;@~ 95@999 9 9 9 :*General business credit~ :5(A~ :7W-~ :9X A~ :7"A~ :;@~ :5@::: : : : *;*"Empowerment zone employment credit~ ;5|@~ ;7@~ ;9x@~ ;7B@ ;;*45;5*2,005;;; ; ; ; *<*"Nonconventional source fuel credit~ <5@~ <7`@~ <9@~ <7"@~ <;V@~ <5@@<<< < < <  =+Income tax after credits~ =5=7vA~ =9B ~ =7ap~ =;f~ =5AF=== = = = >+Alternative minimum tax~ >5(+A~ >7*~ >9A~ >76~ >;:@~ >5@>>> > > > ?+Total income tax~ ?5?7GA~ ?9 ~ ?7:#'q~ ?;v~ ?5L??? ? ? ? @ l@hA @B @C @D @ E F 0G @hH {@I 3@ J c@K p@tL ~@GM u@N a@O ^@P@EQv@ERp@{Ss@{Ti@EUx@Vn@W_@Xj@Yp@Z`@{[o@T\o@]@^@_}@@+Total tax liability~ @58@74{A~ @9&+ ~ @7dv~ @;~ @5Nzo@@@ @ @ @ A+Total tax payments~ A5>A7A~ A9b ~ A7'bv~ A;ʺ~ A5nCAAA A A A B*Income tax withheld~ B5~ B7J%~ B9L ~ B7AV~ B;8~ B50BBB B B B C*Estimated tax payments~ C5~ C72!~ C9~ C7ρ~ C;H6A~ C52CCC C C C D+Overpayment refunded~ D5~ D7w~ D9/~ D7Q ~ D;(4A~ D5 CDDD D D D !E-Tax due at time of filing~ E6NK~ E8ƑX~ E:~ E8~ E<dE/A~ E6vpEEE E E E &F1 Footnotes at end of table.F4F4F4F4F4F4FFF F F F wG.oTable 1.3 -- 1996 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and /H.'Tax Items, by Marital Status--Continued_I,W(All figures are estimates based on samples--money amounts are in thousands of dollars)JJ%Returns of headsJ&J% Returns ofJ&J! Returns ofJ" K)ItemK' of householdsK(K'surviving spousesK(K#single personsK$L Number ofLAmountL Number ofLAmountL Number ofLAmountMMreturnsMMreturnsMMreturnsMN~ N~ N ~ N"~ N$~ N&~ N(*O+"Adjusted gross income less deficit~ O;XoA~ O5N/T~ O=@~ O9~ O5ʊy O5yAP+Salaries and wages~ P;RѸ~ P5ZFJ~ P= @~ P97A~ P5; P55ZAQ+Taxable interest~ Q;4 ~ Q5n&~ Q=@~ Q96A~ Q5~ Q5= R+Tax-exempt interest~ R;A~ R5z+A~ R=@~ R9@M@~ R5i~ R5nS+ Dividends~ S;1A~ S5h~ S=@~ S9p@~ S5h~ S5Fh T+State income tax refunds~ T;(S~ T56~ T=@~ T9@~ T52~ T5U+Alimony received~ U;A~ U5 | U=- U9-~ U5 A~ U5VBusiness or profession:V;V5V=V9V5V5W* Net income~ W;vIC~ W5~ W=3@~ W9vA~ W5~ W53X*Net loss~ X;h A~ X5*AX=*1,254X9*9,261~ X5u8~ X5j# YSales of capital assets:Y;Y5Y=Y9Y5Y5Z*Net gain in AGI~ Z;r)~ Z5~ Z=@@~ Z9A~ Z5~ Z5A[*Net loss in AGI~ [;A~ [5DA~ [=(@~ [9 @~ [5n^~ [5F3\++Sales of property other than capital assets~ \;@~ \5e ~ \=@~ \9@~ \5A~ \5)!]+Taxable IRA distributions~ ];p A~ ]5VQ]=*11,141]9*108,400~ ]5P,;A~ ]5%^+Pensions and annuities in AGI~ ^;qB~ ^5b~ ^= @~ ^9Q%A~ ^5'~ ^5B_Rent and royalty:_;_5_=_9_5_5`l@haj@bi@cz@d@ e@f@0g@hh@iv@j{@k|@tlp@Gm@n@o@p@Eqy@Er@{st@{tw@Euw@v@w@xx@y@zr@{{q@T|y@}@~r@r@`* Net income~ `;@ A~ `5VR~ `=H@~ `9@W@~ `5Y~ `5kea* Net loss ~ a;DA~ a5k~ a=@~ a9@~ a5M~ a5&$b+Farm rental income less loss~ b;k@~ b5@ b=- b9-~ b55 A~ b5N:c/2Partnership and S Corporation net income less loss~ c;( A~ c5Fq~ c=@~ c9@~ c52V~ c5~-d+%Estate and trust net income less loss~ d;@~ d5A d=*216d9*24,441~ d5H2A~ d5!e+Farm net income less loss~ e;`@~ e5 e=*15e9*-1,985~ e5|fA~ e54!f+Unemployment compensation~ f;P~ f5.f=*4,361f9*5,923~ f5v~ f5&b'g+Social security benefits in AGI~ g;A~ g5,~ g=@~ g9I@~ g5~ g5Bh+Other income less loss~ h;>A~ h5+A~ h=?@~ h9I@~ h5Q~ h5r#i+Total statutory adjustments~ i;[~ i5 ~ i=@@~ i9,@~ i5ڞ6~ i5BY6j*Primary IRA payments~ j;A~ j5H-Aj=*2,202j9*4,404~ j5p9A~ j5k*Secondary IRA payments k;- k5- k=- k9- k5- k5- l*Payments to a Keogh plan~ l;w@~ l58' Al=*3,097l9*27,217~ l5A~ l5K)m*!Deduction for self-employment tax~ m;KC~ m590~ m=@~ m9`@~ m5DGA~ m5~0n*(Self-employed health insurance deduction~ n;A~ n5@n=*5,651n9*5,000~ n5V+~ n5|A"o*Moving expenses adjustment~ o;X@~ o53@o=*1,194o9*1,278~ o5( A~ o5JA!p+Total itemized deductions~ p;Z{~ p5l~ p=`]@~ p96!.~ p5~ p5f-q*%Medical and dental expenses deduction~ q;A~ q5&Hq=*8,918q9*45,276~ q5c~ q5sr*Taxes paid deduction~ r;jw~ r5+~ r=`]@~ r9Q A~ r5~ r5+s*Interest paid deduction~ s;o?A~ s5U~ s=!@~ s9 A~ s5UA~ s5bt*Contributions deduction~ t;~ t5d)HA~ t=W@~ t9X A~ t5~ t5(u* Casualty or theft loss deductionu;*8,806u5*105,729 u=- u9-~ u5@~ u5~_&v*Total miscellaneous deductions~ v;L/~ v5Xv=*11,034v9*46,214~ v5^~ v5Ig w+Basic standard deduction~ w;]~ w5~ w==@~ w9A~ w5֩b ~ w5 )%%x+Additional standard deduction~ x;A~ x5Ax=*6,015x9*4,812~ x5 *~ x5-y+Taxable income~ y;~ y5bW:(~ y= H@~ y9{~ y5*f y5xAz+Total tax credits~ z;o~ z56~ z=@@~ z9@~ z5у~ z5&C{*Child care credit~ {;;A~ {50{=*8,895{9*3,233~ {55@~ {5@*|*"Credit for the elderly or disabled|;*10,676 |5*638 |=- |9-~ |5@~ |5@}*Foreign tax credit~ };@~ }5@~ }=@~ }9,@~ }5$0%A~ }5ޒ$2~3*Earned income credit used to offset income~;~5~=~9~5~52tax before credits~ ;f)~ 5Zx=*13,0379*8,467~ 5XI~ 5A T@h u@ y@ @ @  x@ }@0 p@h s    @   EkE*Minimum tax credit~ ;֥@~ 5@ =*83 9*542~ 5@~ 5@*General business credit~ ;ҳ@~ 5@ =*46 9*74~ 5@~ 5 @**"Empowerment zone employment credit ;** 5** =- 9- 5** 5****"Nonconventional source fuel credit ;*58 5*346 =- 9-~ 5@~ 5R@ +Income tax after credits~ ;>'~ 5:O~ =@~ 9LA~ 5r ~ 5s!+Alternative minimum tax~ ;i@~ 5w@ =*9049*1,749~ 5Q@~ 56A+Total income tax~ ;ZA~ 5&uT~ =@~ 9A~ 5 ~ 5"+Total tax liability~ ;2U~ 5u~ =@~ 9A~ 5U ~ 5nU#+Total tax payments~ ;+~ 5b` ~ =@~ 9\KA~ 5$ ~ 5Nzq%    *Income tax withheld~ ;~ 5~ =E@~ 9lA~ 5q ~ 5oX    *Estimated tax payments~ ;LZA~ 5X~ =3@~ 9eA~ 56~ 5N    +Overpayment refunded~ ;~ 5b.x~ = @~ 9`P@~ 56~ 5U    !-Tax due at time of filing~ >2A~ ?jCA~ @#@~ Av@~ D~ D>k    nBf* Estimate should be used with caution due to the small number of sample returns on which it is based.    B{** Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.    >B6NOTE: Detail may not add to total because of rounding.  g_SOURCE: IRS, Statistics of Income, 1996 Individual Tax Returns, Publication 1304 (Rev. 3 - 99).C= %f> Jbbb????mxEwVBV\XT0|00\XT|0|0ax\XT0DREw0\cEw0DRE,Uwqq     "