� \pJNW  8�Pd �$�=OaB�  dMbP?_"*+�%�����D1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1 x�Arial1'x� MS Sans Serifns Serif�w1 ��Arial1 x�Arial��&�?'�?(�?)�?M d,,�"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\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm ;\(0\);; " "@*.@*. " "@*. " " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" " ##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 � ��C � ��C  � ��C  � ��C  � ��C  �C #�C  �C "8��C  �C  (��C  ,��C 8��C <C !8C !�C �C &8C 8��C &8�C &8C 8�C 8��C "8�C  �C  �C �C  ,��C  �C  �C #<�C  (�C / ,�C �C ( �C   �C  �C / <�C )#<��C )#<�C %#<��C %#<�C +#<��C +#<�C *#<��C *#<�C ,#<��C ,#<�C &#<��C &#<�C &8�C 8�C / �C /�������������������U} �#} � } I} } I} I} $  �  l@ u@ �A@  c� ��  �@� �@ �@ �@ �@ ��@ ��@t ��@ ��@x ��@ ��@ ��@ ��@� ��@ ��@G ��@ ��@ ��@{ ��@ ��@T ��@T ��@{ ��@T ��@ ��@ ��@ ��@q4iTable 2.2 --1996 Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, =15Deductions, 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~ 6q8x;A~ 6��8 uA~ :$�-A~ 6Z      )Salaries and wages~ 6r 8@A~ 6e5 8A~ :2*A~ 6aR       )Taxable interest~ 6~ 8x�~ 6�~ 8V�~ :&~ 6xQAA       )Tax-exempt interest~ 6�~ 8 � ~ 6E|~ 8f�~ :`@~ 6N!<       ) Dividends~ 61f~ 8ft~ 6f~ 8҃` ~ :A~ 6l�:A       )State income tax refunds~ 6�~ 8fA~ 6��~ 8�0#~ :A~ 6�A      )Alimony received~ 6HA~ 8�~ 62@~ 8pX@:*1,7556*27,031    Business or profession:6868:6    ( Net income~ 6�P~ 8�i ~ 6>� ~ 8kn~ :o@~ 6�    (Net loss~ 68 AA~ 8�~ 6V;A~ 8r)~ :@~ 6P�A     Sales of capital assets:6868:6    (Net gain in AGI~ 6.~ 8� 1~ 6�~ 8ez%~ :8�A~ 6Rz    (Net loss in AGI~ 6�~ 8@~ 6A ��@? ��@( ) Taxable social security benefits~ 6�~ 8&~ 6v�~ 8&[�~ :@~ 6A      !)Other income less loss~ !6N*�~ !8��~ !6`m~ !8ƴW~ !:�@~ !64PA!!! ! ! ! #")Total statutory adjustments~ "6~��~ "8�~ "6�9|~ "8&mE~ ": �A~ "6i&""" " " " #(Primary IRA payments~ #68�:A~ #8Rϱ~ #6B~ #8�:o~ #:�@~ #6 @### # # # $(Secondary IRA payments~ $6V?8~ $8JWT~ $6V?8~ $8JWT $:- $6-$$$ $ $ $  %(Payments to a Keogh plan~ %6�2+A~ %8"~ %6�?&A~ %82ל~ %:@~ %6@%%% % % % )&(!Deduction for self-employment tax~ &6sj~ &8� ~ &6"~ &8jؾ~ &:V@~ &6xRA&&& & & & "'(Moving expenses adjustment~ '6 tA~ '8�@~ '6A~ '8@ (A~ ':@~ '6z@''' ' ' ' !()Total itemized deductions~ (6q(8�$A~ (6��~ (8Lf~ (:$�-A~ (6�((( ( ( ( &)(Itemized deductions limitation~ )6[�~ )8�~ )6}�~ )8ƃ�~ ):h�A~ )6�: A))) ) ) ) -*(%Medical and dental expenses deduction~ *6hI~ *8p~ *6V1�~ *8Z�~ *:�A~ *6A*** * * * +(Taxes paid deduction~ +6>gO~ +8{�0~ +6*~ +8� �%~ +:,A~ +6R �+++ + + + ,(Interest paid deduction~ ,6� ~ ,8"d�7~ ,6~ ,8:F+~ ,:X,%A~ ,6,,, , , , -(Contributions deduction~ -6�8�~ -8&~ -6j2~ -8Γ�~ -:(A~ -6֥q--- - - - (.( Casualty or theft loss deduction~ .6A~ .8v~ .60@~ .8�G.:*6,251.6*38,924... . . . &/(Total miscellaneous deductions~ /6(~ /8l7 ~ /6>IX~ /8~ /:A~ /6S0A/// / / / 0)Taxable income~ 06t08�-:A~ 066Ғ08@A~ 0:>�:~ 06ֆ� 000 0 0 0 1)Total tax credits~ 16*~ 18Ɣ8~ 16.~ 18�1NA~ 1:G@~ 16�A111 1 1 1 2(Child care credit~ 26�~ 28nL~ 26f~ 28֬@2:*13,65626*6,482222 2 2 2 *3("Credit for the elderly or disabled36*3,148 38*205 36*563 38*38 3:- 36-333 3 3 3 4(Foreign tax credit~ 46zgR~ 48lj~ 46>C:~ 48e~ 4:W@~ 46�A444 4 4 4 253*Earned income credit used to offset income565856585:56555 5 5 5 62tax before credits~ 66D�A~ 68oA~ 66h]A~ 68@ 6:- 66-666 6 6 6 7(Minimum tax credit~ 76x@~ 78�#A~ 760@~ 78�* A~ 7:@~ 76@777 7 7 7 8(General business credit~ 86 A~ 88&~ 86|A~ 88LA~ 8:@~ 86\@888 8 8 8 *9("Empowerment zone employment credit 96- 98- 96- 98- 9:- 96-999 9 9 9  :)Income tax after credits~ :62~ :8@cq~ :6f=c~ :8].Z~ ::}8~ :6co::: : : : ;)Alternative minimum tax~ ;6t A~ ;8�~ ;6VA~ ;8w~ ;:{@~ ;6�@;;; ; ; ; <)Total income tax~ <6RL�~ <8j�r~ <6c~ <8zZ~ <:p@,A~ <6Nt<<< < < < =)Total tax liability~ =6~ =86̱v~ =6w~ =8nzt^~ =:~�9~ =6bɉ=== = = = >)Total tax payments~ >6R�'~ >8v (x~ >6�~ >8w^~ >:X ,A~ >6r!t>>> > > > ?(Income tax withheld~ ?6N~ ?8�>?U~ ?6C~ ?8lLC~ ?:p�*A~ ?6n{??? ? ? ? @ �l@A ��@B ��@C ���D ���/E ��/F �@G �L@$H c@I p@J ~@K u@tL a@M ^@xN �@O r@P�p@Q�s@�R�i@S�x@GT�n@U�_@V�j@{W�k@X�`@TY�o@TZ�o@{[��@T\��@]�~@^�Y@_�j@@(Estimated tax payments~ @6bf~ @8��~ @6j:�~ @8 :p~ @:p_@~ @6�@@@ @ @ @ A)Overpayment refunded~ A6Z~ A8� ~ A6 q~ A8./�~ A:�!~ A6d&AAAA A A A !B+Tax due at time of filing~ B7F�~ B9�� ~ B7x�~ B9Fw� ~ B;xA~ B7X�7ABBB B B B &C5 Footnotes at end of table.C.C.C.C.C.C.CCC C C C D0D.D.D.D.D.D.DDD D D D qE,iTable 2.2 --1996 Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, EEEEEEEEE E E E HF1@Deductions, Credits, and Tax Items, by Marital Status--Continued_G*W(All figures are estimates based on samples--money amounts are in thousands of dollars)HH#Returns of headsH$H# Returns ofH$HB Returns ofH! I'ItemI% of householdsI&I%surviving spousesI&ICsingle personsI"J Number ofJAmountJ Number ofJAmountJ Number ofJAmountKKreturnsKKreturnsKKreturnsKL~ L~ L ~ L"~ L$~ L&~ L(�*M)"Adjusted gross income less deficit~ M<Z{�~ M6"�~ M>`]@~ M<~ M<�~ M@xgN)Salaries and wages~ N<jj�~ N6>�~ N>@~ N<:~ N<.�~ N@UAO)Taxable interest~ O<x�8A~ O6*!z~ O>`]@~ O<\A~ O<~~ O@TP)Tax-exempt interest~ P< J@~ P6 ,~ P>@~ P<@@~ P<l�+A~ P@�Q) Dividends~ Q<Ρ"~ Q6b~ Q>@~ Q<0@~ Q<f~ Q@VB R)State income tax refunds~ R<�2A~ R6� 4~ R>}@~ R<@~ R<�~ R@�>=AS)Alimony received~ S<�@~ S6~6A S>- S<-~ S<@~ S@TTBusiness or profession:T<T6T>T<T<T@U( Net income~ U<pX A~ U6�7NA~ U>@~ U<TA~ U<0~ U@ hV(Net loss~ V< @~ V6  V>*50 V<*106~ V<�2A~ V@*j WSales of capital assets:W<W6W>W<W<W@X(Net gain in AGI~ X<�A~ X62.~ X>@~ X<A~ X<N~ X@� Y(Net loss in AGI~ Y<.@~ Y6H A~ Y>@~ Y<@~ Y<v�'~ Y@@Q3Z)+Sales of property other than capital assets~ Z<@~ Z6G~ Z><@~ Z<v@~ Z<(? A~ Z@,a�![)Taxable IRA distributions~ [<U@~ [6n'[>*4,017[<*88,230~ [<$� A~ [@^�&&\)Taxable pensions and annuities~ \<�0A~ \62p�~ \>@@~ \<ȐA~ \<:i~ \@J]Rent and royalty:]<]6]>]<]<]@^( Net income~ ^<�#@~ ^6r4~ ^>@~ ^<@~ ^<^�&~ ^@�_(Net loss~ _<8zA~ _6JJ_>*1,341_<*7,788~ _<Vo&~ _@C�`�l@a�z@b��@c��@d�w@/e�w@/f��@g�v@h�{@i�|@j�p@k��@tl��@m��@xn�y@o�~@p��@q�t@�r�w@s�w@Gt��@u��@v�n@{w�q@x�y@Ty��@Tz�r@{{�r@T|�p@}�t@~�y@�|@$`)Farm rental income less loss~ `<@~ `6@@ `>- `<-~ `<P@~ `@` A:a-2Partnership and S Corporation net income less loss~ a<0@~ a6�~ a>8@~ a<F@~ a<8%A~ a@� �-b)%Estate and trust net income less loss~ b<T@~ b6�$A b>*213b<*23,052~ b< @~ b@ڔ�!c)Farm net income less loss~ c<$@~ c6�3�� c>- c<-~ c<p@~ c@l4�!d)Unemployment compensation~ d<m@~ d68 A d>- d<-~ d<aA~ d@ U@(e) Taxable social security benefits~ e<`'@~ e6L�Ae>*6,335e<*48,341~ e<QA~ e@rf)Other income less loss~ f<PE@~ f68�A~ f>@~ f<~ f<H�A~ f@t#g)Total statutory adjustments~ g<\�A~ g6&gK~ g>]@~ g<�@~ g<�2[~ g@3h(Primary IRA payments~ h<PH@~ h6Ah>*2,202h<*4,404~ h< ~ h@�'+Ai(Secondary IRA payments i<- i6- i>- i<- i<- i@- j(Payments to a Keogh plan~ j<f@~ j6Aj>*3,094j<*27,144~ j<�A~ j@nN@)k(!Deduction for self-employment tax~ k< � A~ k6@A~ k>@~ k<� @~ k<2~ k@p�1A"l(Moving expenses adjustment~ l<z@~ l6@l>*1,145l<*1,202~ l<o@~ l@`#A!m)Total itemized deductions~ m<Z{�~ m6l~ m>`]@~ m<6!.~ m<�~ m@f&n(Itemized deductions limitation~ n<@~ n6A~ n>h@~ n<@~ n<oA~ n@ND}-o(%Medical and dental expenses deduction~ o<A~ o6�&Ho>*8,918o<*45,276~ o<c~ o@sp(Taxes paid deduction~ p<jw�~ p6+~ p>`]@~ p<Q A~ p<�~ p@�+�q(Interest paid deduction~ q<o?A~ q6U~ q>�!@~ q< A~ q<UA~ q@br(Contributions deduction~ r<�~ r6d)HA~ r>W@~ r<X A~ r<~ r@�(s( Casualty or theft loss deductions<*8,806s6*105,729 s>- s<-~ s<@~ s@~_&t(Total miscellaneous deductions~ t<L/~ t6X�t>*11,034t<*46,214~ t<^�~ t@Igu)Taxable income~ u<r~ u6~ u> &@~ u<qU~ u<f~ u@�7Kv)Total tax credits~ v<S!A~ v6A~ v>@~ v<@~ v<A~ v@~-'w(Child care credit~ w<|hA~ w6`+Aw>*6,355w<*1,984~ w<3@~ w@@*x("Credit for the elderly or disabled x<*123 x6*4 x>- x<-x<*2,462 x@*162y(Foreign tax credit~ y<@@~ y6@~ y>x@~ y<pq@~ y<A~ y@,iA2z3*Earned income credit used to offset incomez<z6z>z<z<z@{2tax before credits~ {<�A~ {6�@ {>- {<-~ {< 1@~ {@<@|(Minimum tax credit~ |<@~ |6r@ |>*42 |<*87~ |<@~ |@@}(General business credit~ }<,@~ }6@ }>*46 }<*74~ }<8@~ }@@*~("Empowerment zone employment credit ~<- ~6- ~>- ~<- ~<- ~@- )Income tax after credits~ <<�?A~ 6N~ >�@~ <TQA~ <��~ @_e �@� �}@� �p@� �s@� �r@/� �s@/� �v�� ���� ���� ���� ���� ���� �F��Zx)Alternative minimum tax~ <�@~ 6@ >*904<*1,749~ <p@~ @ȶA�)Total income tax~ �<�?A~ �6CS~ �>�@~ �<lA~ �<Z1�~ �@"6��)Total tax liability~ �<� �~ �6zs~ �>`@~ �<A~ �<��~ �@B,�)Total tax payments~ �<�~ �6r�6~ �>@@~ �<wA~ �<Q�~ �@�(Income tax withheld~ �<�5�~ �6�(�~ �>@@~ �<A~ �<v�~ �@� �(Estimated tax payments~ �<�A~ �6NI�~ �>@~ �<0DA~ �<�b~ �@�%��)Overpayment refunded~ �<vz~ �6�,~ �>v@~ �<`@~ �<�%K~ �@bd��� � � � !�+Tax due at time of filing~ �=5A~ �7.S~ �?(@~ �=@O@~ �=�~ �A�;K��� � � � n�Df* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � ?�E7NOTE: Detail may not add to totals because of rounding.��������� � � � g�_SOURCE: IRS, Statistics of Income, 1996 Individual Tax Returns, Publication 1304 (Rev. 3 - 99).��� � � � �D��� � � � �D������� �  � = ��b%�> ����?�?�?�?mAEĺw,�VB,�V̺\XT0|0<��0\XT|0|0ax\XT0CEĻ�w04CEw0CE@�Ļ@�h�Uw�йqq     ��" ������������������������������