� \pJNW 0� k�)&Ed^w}B�  dMbP?_"*+�%�����1'�� MS Sans Serifns Serifw1'�� MS Sans Serifns Serifw1'�� MS Sans Serifns Serifw1'�� MS Sans Serifns Serifw1'�� MS Sans Serifns Serifw1 ��Arial1 ��Arial1 x�Arial1'x� MS Sans Serifns Serifw1 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" ";;;@" "$!0.0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" ""#,##0" ";;;@" "#,##0" ";;0" ";@" "#,##0" ";0" ";;@" ".+#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 1.#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 41#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 74#,##0" ";\-#,##0" ";0" ";@" "\ \ \ :7#,##0" ";\-#,##0" ";0" ";@" "\ \ \  ##0.0E+0mm:ss@52_("$"* #,##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  �C #�C !�C "�C "�C  �C "�C  �C "8��C #8��C #<�C  (��C  ,�C  (�C  (�C !8C  (C "8�C #8�C "8��C &8�C &8C 8�C 8��C 8�C 8��C <�C �C  (C <C "8�C &8�C 8��C 8C �C 8�C 8C  �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 / ,��C /#<��C ,#<��C / ,��C 0#<��������������������U} �} � }  � } �} � } I } $   �l@h ��@ �H% <��%  ���% ��� �� �!� ��� �� ��� ��> ���@ ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� f�� �x ��� ��> ��� ���}uTable 3.1--1996 Individual Income Tax Returns with Modified Taxable Income [1]: Adjusted Gross Income and Tax Items, DA<by Type of Tax Computation, by Size of Adjusted Gross Income_W[All figures are estimates based on samples--money amounts are in thousands of dollars]        '***!,Income tax before credits, ,Tax,RTax differences , Taxes from - , Income tax -"Type of tax computation by Number of Adjusted Modified.regular tax computation.. generated. due to  .special computation / .before credits /%:size of adjusted gross income1returns1 gross income1taxable income Number of Amount Number of Amount alternative Number of Amount Number of Amount+ )  )  ) 0returns 0 0returns 0  computations 0returns 0 0returns  0 ~ 2~ 2~ 2~ 2~ 2~ 2~ 2~ 5 ~  2"~  2$~  2&~  2(� Returns with regular tax               Q     3computation only               Q     =Total~ J*W KzlA K`�5A~ J*W~ Jyo~ J*W~ Jyo X-~ L@~ M~@~ J*W~ J�>o  Under $5,000~ Ep�~ Fq~ Fy~ Ep�~ EDA~ Ep�~ EDA U- C- B-~ Ep�~ EDA $5,000 under $10,000~ E�~ F7z ~ FL~ E�~ E~~ E�~ E~ U- C*3,291 B*366~ E�~ E4�?A$10,000 under $15,000~ E�2L~ Ff�&~ FNZ ~ E�2L~ EZ'�~ E�2L~ ER'� U- C*1,231 B*1,194~  E�2L~  E�9�$15,000 under $20,000~ E��~ F�,~ Fj~ E��~ E�~ E��~ E� U- C*2,365 B*14,697~  E��~  Ej$20,000 under $25,000~ E.�?~ FTj2~ Fso~ E.�?~ ER<�~ E.�?~ E><� U-  C*307  B*649~  E.�?~  EbF�$25,000 under $30,000~ E:M�~ F�3~ Fe�~ E:M�~ E�~ E:M�~ E� U- C*3,488 B*5,229~  E:M�~  E�$30,000 under $40,000~ E�~ Fvhtg~ F�6A~ E�~ E5 ~ E�~ E�5  U- C*1,610 B*2,845~  E�~  E5 $40,000 under $50,000~ ER0D~ Fnfe~ F_C~ ER0D~ Ez ~ ER0D~ E~  U- C*1,457 B*4,156~  ER0D~  EnV $50,000 under $75,000~ EjXcFx#AF-9A~ EjXc~ E.E�~ EjXc~ E.E� U- C*7,488 B*29,060~  EjXc~  E> �$75,000 under $100,000~ EGT~ Fʤ+r~ FV?S~ EGT~ E��~ EGT~ E�� U- C*1,025  B*992~  EGT~  E*-�$100,000 under $200,000~ EA�~ F`e~ F�L~ EA�~ Ey�~ EA�~ Ey� U- C*4,521 B*30,708~  EA�~  EY�$200,000 under $500,000~ E NA~ F��!~ Fz~ E NA~ E+A~ E NA~ E+A U-  C*327 B*6,426~  E NA~  Ej!$500,000 under $1,000,000~ E@@~ FT� ~ Fz ~ E@@~ El~ E@@~ El U-  C*54 B*5,539~  E@@~  EB5m$1,000,000 or more~ E@~ F&t�~ FvV ~ E@~ E* ~ E@~ E*  U-  C*62 B*6,653~  E@~  El EFFEEEES C B E EReturns with Form 8615EFFEEEES C B E Etax computationEFFEEEES C B E E =Total~ JCA~ KBA~ K~ JCA~ JđA~ JCA~ J� %~ YA  L-  M-~  JCA~  J� % Under $5,000~ E�A~ F�&A~ F^!~ E�A~ E @~ E�A~ E0�@~ V @  C-  B-~  E�A~  E0�@$5,000 under $10,000~ E@~ FԤA~ Fh�A~ E@~ E@�@~ E@~ E�#@~ V@  C-  B-~  E@~  E�#@ �l�! ���" ���# ���$ ���% ���& ���' ���( ���) ���* ���+ ���, f��@- �x. ���/ ��>0 ���1 ���2 ���3 ���4 ���5 ���6 ���7 ���8 ���9 ���: ���; ���< ���= ���%> <��%? ���% $10,000 under $15,000~ E4@~ FA~ F�A~ E4@~ E@@~ E4@~ E @~ Z@ C- B-~ E4@~ E @!$15,000 under $20,000!E*9,238!F*164,401!F*151,609!E*9,238!E*22,756!E*9,238!E*45,987!U*23,231 ! C- ! B-! E*9,238! E*45,987"$20,000 under $25,000"E*3,669"F*82,742"F*73,371"E*3,669"E*11,008"E*3,669"E*20,172"U*9,164 " C- " B-" E*3,669" E*20,172#$25,000 under $30,000#E*1,112#F*29,569#F*28,846#E*1,112#E*4,602#E*1,112#E*10,118#U*5,515 # C- # B-# E*1,112# E*10,118$$30,000 under $40,000$E*3,578$F*119,404$F*116,954$E*3,578$E*21,585$E*3,578$E*26,258$U*4,673 $ C- $ B-$ E*3,578$ E*26,258%$40,000 under $50,000%E*1,112%F*50,515%F*46,906%E*1,112%E*9,662%E*1,112%E*16,885%U*7,223 % C- % B-% E*1,112% E*16,885&$50,000 under $75,000&E*1,112&F*64,325&F*62,077&E*1,112&E*13,912&E*1,112&E*20,808&U*6,896 & C- & B-& E*1,112& E*20,808'$75,000 under $100,000'E*1,025'F*85,566'F*83,644'E*1,025'E*20,937'E*1,025'E*27,947'U*7,011 ' C- ' B-' E*1,025' E*27,947($100,000 under $200,000 (E*521(F*78,786(F*73,739 (E*521(E*20,849 (E*521(E*21,042 (U*194 ( C- ( B- ( E*521( E*21,042)$200,000 under $500,000)E*1,027)F*272,463)F*230,757)E*1,027)E*71,892)E*1,027)E*68,161)U*-3,731 ) C- ) B-) E*1,027) E*68,161!*$500,000 under $1,000,000 *E- *F- *F- *E- *E- *E- *E- *U- * C- * B- * E- * E-+$1,000,000 or more~ +E]@~ +F$A~ +F?A~ +E]@~ +E@~ +E]@~ +E�@~ +W + C- + B-~ + E]@~ + E�@,E,F,F,E,E,E,E,S, C, B, E, E-Returns with Schedule D-E-F-F-E-E-E-E-S- C- B- E- E.tax computation.E.F.F.E.E.E.E.S. C. B. E. E /=Total~ /J�/KA/KUA~ /J�~ /Jv�3~ /J�~ /JM/~ /Y� 5~ / L@~ / M@@~ / J�~ / JFAO/0 Under $5,000 0E- 0F- 0F- 0E- 0E- 0E- 0E- 0U- 0 C- 0 B- 0 E- 0 E-1$5,000 under $10,000 1E- 1F- 1F- 1E- 1E- 1E- 1E- 1U- 1 C- 1 B- 1 E- 1 E-2$10,000 under $15,000 2E- 2F- 2F- 2E- 2E- 2E- 2E- 2U- 2 C- 2 B- 2 E- 2 E-3$15,000 under $20,000 3E- 3F- 3F- 3E- 3E- 3E- 3E- 3U- 3 C- 3 B- 3 E- 3 E-4$20,000 under $25,000 4E- 4F- 4F- 4E- 4E- 4E- 4E- 4U- 4 C- 4 B- 4 E- 4 E-5$25,000 under $30,000 5E- 5F- 5F- 5E- 5E- 5E- 5E- 5U- 5 C- 5 B- 5 E- 5 E-6$30,000 under $40,000 6E- 6F- 6F- 6E- 6E- 6E- 6E- 6U- 6 C- 6 B- 6 E- 6 E-7$40,000 under $50,000 7E- 7F- 7F- 7E- 7E- 7E- 7E- 7U- 7 C- 7 B- 7 E- 7 E-8$50,000 under $75,000~ 8E@~ 8F{~ 8F2J~ 8E@~ 8EfL~ 8E@~ 8EJ?L~ 8T 8 C- 8 B-~ 8 E@~ 8 EJ?L9$75,000 under $100,000~ 9E� A~ 9FH�~ 9F�~ 9E� A~ 9EoMA~ 9E� A~ 9EƖ�~ 9T  9 C- 9 B-~ 9 E� A~ 9 EƖ�:$100,000 under $200,000~ :EVI~ :F2� *~ :F�"~ :EVI~ :E�+�~ :EVI~ :Ej@�~ :T�� : C*207: B*4,454~ : EVI~ : E;$200,000 under $500,000~ ;EdY%A~ ;F �0~ ;F7*~ ;EdY%A~ ;E�!� ~ ;EdY%A~ ;E2Z ~ ;TNw� ; C*251; B*4,776~ ; EdY%A~ ; E�%[ !<$500,000 under $1,000,000~ <Ep�A~ <F��~ <F �~ <Ep�A~ <E�~ <Ep�A~ <Eb!~ <Tr*� < C*68< B*7,586~ < Ep�A~ < E=$$1,000,000 or more~ =EN@~ =F��;~ =F�5~ =EN@~ =Ee�~ =EN@~ =E�4~ =TnY_~ = CT@~ = B@~ = EN@~ = E�'5>#>">">G>">">H>">&> "> "> H> ""?Footnotes at end of table.????????? ? ? ? @ �l�%A ���%B ��%C <��% D �x�%E ���F ���G ���H ���I ��J ��K ���>L ��@M ���N ���O ���P ���Q ���R ���S ���T ���U ���V ���W ���X ���Y ���Z ��[ �n\ ��] ��>^ ��_ ���}@uTable 3.1--1996 Individual Income Tax Returns with Modified Taxable Income [1]: Adjusted Gross Income and Tax Items, @@@@@@@@@ @ @ @ OAGby Type of Tax Computation, by Size of Adjusted Gross Income--ContinuedAAAAAAAAA A A A _BW[All figures are estimates based on samples--money amounts are in thousands of dollars]BBBBBBBBB B B CCCCCCCCCC C C D(D;Total tax creditsD< D;Income tax after creditsD<D;Alternative minimum taxD<D;Total income taxD<D <D <D <"EType of tax computation byE6NumberE6E6NumberE6E6NumberE6E6NumberE6E 9As a percentage ofE 7E 6Average%F:size of adjusted gross income F8ofF8Amount F8ofF8Amount F8ofF8Amount F8ofF8AmountF ModifiedF AdjustedF 8 income taxG1returnsG G1returnsG G1returnsG G1returnsG G 1taxable incomeG 1 gross incomeG 1 (dollars)H4~ H5*~ H5,~ H5.~ H50~ H51~ H52~ H53~ H54~ H 55~ H 56~ H 57� IReturns with regular taxI!I!I!I!I!I!I!I!I !I !I !Jcomputation onlyJ!J!J!J!J!J!J!J!J !J !J ! K=Total~ KN�~ KM~ KN�~ KOޭwm~ KLA~ KL�-2~ KNZH~ KO� m~ K P@~ K P)@~ K N-@L Under $5,000~ L?@~ LB @~ L?&]�~ L@�0ALC*1,233 LC*189~ L?&]�~ L@�3A~ L D.@~ L D r@~ L ?U@M$5,000 under $10,000~ M?�F~ MBw@~ M?rw~ M@yMC*1,395 MC*817~ M?rw~ M@ֳy~ M D@~ M Dw@~ M ?r@N$10,000 under $15,000~ N?l�:A~ NBYA~ N?$~^A~ N@nWA NC*10 NC*1~ N?j~ N@v~ N D@~ N D@~ N ?@O$15,000 under $20,000~ O?nL�~ OB�m~ O? ~_A~ O@rOC*1,053 OC*404~ O? ~_A~ O@Z~ O D(@~ O DЁ@~ O ?@P$20,000 under $25,000~ P?�~ PB wa~ P?�&~ P@ZϕPC*1,254PC*1,665~ P?�&~ P@^~ P D@@~ P D0@~ P ?@Q$25,000 under $30,000~ Q?|h1A~ QBA~ Q?i�~ Q@P{~ QC@~ QCh@~ Q?jk�~ Q@{{~ Q D@~ Q D@~ Q ?x@R$30,000 under $40,000~ R?x0A~ RBA~ R?ڃ�~ R@ ~ RC6@~ RC@~ R?0gA~ R@ ~ R D/@~ R D@~ R ?@S$40,000 under $50,000~ S?c9~ SBA~ S?aC~ S@A ~ SC@~ SC@~ S?jC~ S@>� ~ S Dx@~ S D@~ S ?@T$50,000 under $75,000~ T?q~ TBޚ8~ T?b~ T@bp�~ TC@~ TC`}@~ T?�c~ T@�~ T D@~ T D(@~ T ?}@U$75,000 under $100,000~ U?v�1~ UBf A~ U?�7T~ U@J_�~ UC@~ UC@~ U?bDT~ U@��~ U D@~ U D-@~ U ?Z@V$100,000 under $200,000~ V?6�#~ VBVO$~ V?$�~ V@2 �~ VC@~ VCXA~ V?�>�~ V@t�~ V D7@~ V D0@~ V ?@B@W$200,000 under $500,000~ W? @~ WB<,A~ W?4CA~ W@.w~ WC@f@~ WCx,A~ W?LA~ W@:݆~ W D\@~ W Dģ@~ W ?Е@!X$500,000 under $1,000,000~ X?@@~ XB �A~ X?@~ X@]~ XC,@~ XC@@~ X?@@~ X@`~ X DA@~ X D?@~ X ?pg AY$1,000,000 or more~ Y?@~ YBA~ Y?@~ Y@*�~ YC0@~ YC @~ Y?@~ Y@n�~ Y Dt@~ Y DT@~ Y ?pv'AZ?ZBZ?Z@ZCZCZ?Z@Z DZ DZ ?[Returns with Form 8615[?[B[?[@[C[C[?[@[ D[ D[ ?\tax computation\?\B\?\@\C\C\?\@\ D\ D\ ? ]=Total~ ]N @~ ]M@~ ]NCA~ ]O_"A~ ]LI@~ ]L@~ ]NCA~ ]Ofd%~ ] PX@~ ] P9@~ ] N<@^ Under $5,000~ ^?``@~ ^B0@~ ^?�A~ ^@j�@^C*4,923 ^C*268~ ^?�A~ ^@{�@~ ^ Dp@~ ^ DЛ@~ ^ ?|@_$5,000 under $10,000_?*6,523 _B*278~ _?@~ _@@@_C*3,693_C*1,285~ _?@~ _@b@~ _ DȤ@~ _ D8@~ _ ?$@` �l�a ���b ���c ���d ���e ���f ���g ���h ���i ���j ���k ���l ��@m �nn ��o ��>p ��q ���r ���s ���t ���u ���v ���w ���x ���y ���z ���{ ���| ���} ���~ <�� �x`$10,000 under $15,000`?*1,207 `B*223~ `?4@~ `@ @`C*1,231`C*1,299~ `?4@~ `@o@~ ` D4@~ ` D;@~ ` ?z@a$15,000 under $20,000a?*1,207 aB*75a?*9,238a@*45,912 aC- aC-a?*9,238a@*45,912 a D*30.3 a D*27.9a ?*4,970b$20,000 under $25,000b?*1,207 bB*233b?*3,669b@*19,939 bC- bC-b?*3,669b@*19,939 b D*27.2 b D*24.1b ?*5,434c$25,000 under $30,000 c?- cB-c?*1,112c@*10,118 cC- cC-c?*1,112c@*10,118 c D*35.1 c D*34.2c ?*9,099d$30,000 under $40,000d?*1,235 dB*142d?*3,578d@*26,116dC*1,235dC*2,156d?*3,578d@*28,272 d D*24.2 d D*23.7d ?*7,902e$40,000 under $50,000e?*1,112 eB*175e?*1,112e@*16,711 eC- eC-e?*1,112e@*16,711 e D*35.6 e D*33.1e ?*15,028f$50,000 under $75,000f?*1,112fB*1,798f?*1,112f@*19,010 fC- fC-f?*1,112f@*19,010 f D*30.6 f D*29.6f ?*17,095g$75,000 under $100,000 g?- gB-g?*1,025g@*27,947 gC- gC-g?*1,025g@*27,947 g D*33.4 g D*32.7g ?*27,265h$100,000 under $200,000 h?*161 hB*144 h?*521h@*20,899 hC*161 hC*249 h?*521h@*21,147 h D*28.7 h D*26.8h ?*40,589i$200,000 under $500,000 i?- iB-i?*1,027i@*68,161 iC*667iC*5,311i?*1,027i@*73,472 i D*31.8 i D*27.0i ?*71,540!j$500,000 under $1,000,000 j?- jB- j?- j@- jC- jC- j?- j@- j D- j D- j ?-k$1,000,000 or more~ k?I@~ kB@~ k?]@~ k@@ kC*12 kC*77~ k?]@~ k@@~ k D@~ k D@~ k ?֜2l?lBl?l@lClCl?l@l Dl Dl ?mReturns with Schedule Dm?mBm?m@mCmCm?m@m Dm Dm ?ntax computationn?nBn?n@nCnCn?n@n Dn Dn ? o=Total~ oN 0~ oM�~ oNV~ oO6=�.~ oLȧA~ oL^k~ oNR~ oOƪ/~ o P>@~ o Pd@~ o N@p Under $5,000 p?- pB- p?- p@- pC- pC- p?- p@- p D- p D- p ?-q$5,000 under $10,000 q?- qB- q?- q@- qC- qC- q?- q@- q D- q D- q ?-r$10,000 under $15,000 r?- rB- r?- r@- rC- rC- r?- r@- r D- r D- r ?-s$15,000 under $20,000 s?- sB- s?- s@- sC- sC- s?- s@- s D- s D- s ?-t$20,000 under $25,000 t?- tB- t?- t@- tC- tC- t?- t@- t D- t D- t ?-u$25,000 under $30,000 u?- uB- u?- u@- uC- uC- u?- u@- u D- u D- u ?-v$30,000 under $40,000 v?- vB- v?- v@- vC- vC- v?- v@- v D- v D- v ?-w$40,000 under $50,000 w?- wB- w?- w@- wC- wC- w?- w@- w D- w D- w ?-x$50,000 under $75,000~ x?@@~ xB@~ x?@~ x@K xC*98 xC*43~ x?@~ x@6K~ x D7@~ x D4@~ x ?y@y$75,000 under $100,000~ y?@~ yB:@~ y?� A~ y@�~ yC@~ yCӸ@~ y?� A~ y@�2�~ y D@~ y D@~ y ?@@z$100,000 under $200,000~ z?lmA~ zBpWA~ z?�I~ z@�.p~ zC@~ zCȦA~ z?I~ z@:x~ z D8@~ z Dh@~ z ?�@{$200,000 under $500,000~ {?8�A~ {BΨ%~ {?W%A~ {@}5 ~ {CP@~ {Cn4%~ {?X%A~ {@FZ ~ { D@~ { Dģ@~ { ?p@!|$500,000 under $1,000,000~ |?@~ |B\6A~ |?P�A~ |@a�~ |C@~ |C�A~ |? �A~ |@�#�~ | D@~ | D4@~ | ?ؠA}$1,000,000 or more~ }?e@~ }BzL~ }?`M@~ }@ x�~ }C@~ }C@�"A~ }?0N@~ }@�4~ } D@@~ } D@~ } ?+A~#~&~&~&~&~&~&~&~&~ &~ &~ Inf* Estimate should be used with caution due to the small number of sample returns on which it is based.�l��[��C���k������������������@��������������������<��<��<��<��<��<��<��<��<��<WO[1] See section 4, file sec4.pdf, for the definition of modified taxable income?�7NOTE: Detail may not add to totals because of rounding.g�_SOURCE: IRS, Statistics of Income, 1996 Individual Tax Returns, Publication 1304 (Rev. 3 - 99).��������������������������������������������������������������������l��<��<��<��<��<��<��<��<��<��<��<��<@��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������l��<��<��<��<��<��<��<��<��<��<��<��<@��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������l��<��<��<��<��<��<��<��<��<��<��<��<@��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<�������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������<�<�<�<= �wb%�> ��" ����������������������������