� \pJNW  ?�W2 &;疨巃B�  d褚MbP?_"*+�€%�����D1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@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_);\(0\)[X@"....................................................................................."c`\ \ \ \ @"....................................................................................." \ \ \ \ @63#,##0" ";\-#,##0" ";\-\-" ";@" "30#,##0" ";\-#,##0" ";\-\-" ";@" "}z@"......................................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -zC � �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  0��C  ��C  �C "�C  �C #�C  (��C  (纹罜  (纹�罜  (�亮C "8�罜 "8��罜  (��罜  (�罜  ,�亮罜 #<��亮罜 #<��亮C  (瘟罜  "<�瘟亮罜  "<�瘟�C 8��罜 8�亮罜  (�亮C  (�屏C  (�疗罜  (��C  (纹�C  (纹C  (瘟�罜  (瘟C  ,�罜  ,�罜  "<�瘟罜 #<��罜  (�C "8�C  ,�C  ,�C  ,�罜  ,瘟�C #<�瘟�C  ,�疗罜 #<��疗罜 #<���C #<���C  8��C "8瘟C  �C #<��C  "<�瘟亮C  (��C  ,��罜 #<���罜 #<��C   ,��罜  #<���罜  #<��C  ,��C  #<���C   ,��C  �C   �C #�C  #�C  ,�C   ,�C #<���C  ,�罜   ,�罜  ,�屏C   ,��C   ,�疗罜  #<��疗罜  (瘟C $ �C 8��C &8�C &8�罜 &<�纹�C &<�纹C 8瘟�C 8瘟罜 8�亮C 8�亮C 8瘟�C 8瘟C 8�亮C 8��C 8瘟�罜 8�亮罜 <��亮C <���C 8瘟C &8��C &8�亮C &8�亮C &<��亮C &<���C 8瘟罜 8�亮C 8��C 8�罜 8��C 8�罜 0�C 0��C 0瘟罜 0�亮C 0�亮C &8瘟�C &8瘟罜 &8瘟C &8��C 0�罜 0�C $Q �C $ �C !8�亮C 8�亮C !8�亮翐€��€��€��€��€��€��style_stub_linesU} �tu} � tu} �tu} � tu} � Htu} �tu} �tu �  �l� �l �]�H ��H  Z�; �� �Z� ��� �� ��€ �~€ i�� �Z€ �€ ��€ �|€ �€ ��€ ��€ ��€ ��€ ��€ ��€ ��€ -��  -Z� �Z� ��� ���� �h� ���@ ��€h`Table 1.--1996, Individual Income Tax Returns With Form 2555: Source of Income, Deduction, Tax YQItems, and Foreign-Earned Income and Exclusions, by Size of Adjusted Gross Income_W[All figures are estimates based on samples--money amounts are in thousands of dollars]4 !UgMSelected income, exclusion, deduction, and credit items reported on Form 1040hhhhh;&%/eSize of adjusted f#Number$Adjusted5iSalaries and wagesj+m#Foreign earned income exclusion [2]ne gross incomef $of $gross- Worldwide klop;#$returns$income- income [1]$NumberqAmount$NumberiAmount ; # $ $ or deficit . $ of returns r $ of returns k 6 9~ +鹂 +�D � +�D � +�D � +�D � +�D � J�D � ; & % % % % % % K = All returns \ L8A �A L CznA €wynA]~ M. M凢A 86A L/ExA 饳@xARI MpA $�A [@挹fA 囱fARI >Adjusted gross deficit ]~ O嵤@~ O� 羱 P鹫A~ P跖@~ OA~ P€吺@~ S芲! >Zero]~ O@椺@~ O~ P啨H~ P�酅~ O咷G~ P 嬦@~ S�H>$1 under $10,000]On鬇 �,鬇ORA A]~ P妯�P郮驚 �驚O€洍GA €騬GARIP癭鬇 €鬇S€KdGA €�?GARI>$10,000 under $25,000]~ O`搞@~ O�)~ Pf儝~ P@濃@~ O犍{~ P牆鉆~ SF渂>$25,000 under $50,000]~ O吝@~ OJ奊~ P阫�~ P€曓@~ Ov謹~ P@ㄟ@~ S�(\>$50,000 under $75,000]~ O@鹪@~ OZ扥~ Pn~ P樤@~ O.�~ P理訞~ Sl�.A>$75,000 under $100,000]~ O€迩@~ O�-0A~ P�4w~ P茾~ O鞠h~ P惹@~ S^€*>$100,000 under $200,000]~ O€抑@~ O j�~ P质;~ P@Z諤~ On�~ P€椭@~ S>4A>$200,000 under $500,000]~ O€抑@~ O&~ P~v5~ P€O菮~ OV� ~ P€馊@~ S 0!>$500,000 under $1,000,000]~ O€抑@~ O海l~ Pv鍊~ PT~ O�e~ P劋@~ S(�A>$1,000,000 or more]~ O€抑@~ OJ�~ P吆~ PT怈~ O渇~ Pp慇~ S@[馌201111112&3444444;&`sXSelected income, exclusion, deduction, and credit items reported on Form 1040--continuedttttttt#Size of adjusted mTotal adjustments{iTaxable incomejiForeign tax creditjiTotal income taxu# gross incomeo|klklkd&<�NumberqAmount$NumberqAmount$NumberqAmount$NumberiAmount&<� of returnsr$ of returnsr$ of returnsr$ of returnsk*, �D�+"�D�+$�D�+&�D�+(�D�+*�D�+,�D�J.�D� il�! �Z€" ��€# ��€$ ��€% ��€& ��€' ��€( ��€) ��€* ��€+ ��€, ��€ - -��. �Z�/ ���0 �Z�1 ��€2 ��€3 ��€4 ��€5 <���6 �P€7 ��€8 ��€9 �€€: ��€; ��€<� ��€�= ��€> ��€@? ��€ & ; % % % % % % K!8 All returns~ !N燝霡~ !M4�A~ !M�A~ !L谠8~ !M犂馌~ !L冻j~ !Mx-A~ !R辭�"7Adjusted gross deficit~ "Q埠@~ "P阑訞~ "O~ "O "P*12 "P*1 "P*64 "S*24 #7Zero #Q*97 #P*104~ #O~ #O~ #O~ #O~ #O~ #T$7$1 under $10,000~ $Q惺@~ $Pu貮~ $P懛@~ $O€R艪~ $P`桜~ $O鄋@~ $PG碄~ $T|朄%7$10,000 under $25,000~ %Q€臔~ %P€4轅~ %P€K跕~ %O�?A~ %P笯~ %O@~ %P€Q谸~ %T€p諤&7$25,000 under $50,000~ &Q€V罖~ &P垃酅~ &P€4這~ &O�6+~ &P@~ &O捞軥~ &P励蹳~ &Tp泽@'7$50,000 under $75,000~ 'QE矦~ 'P熧@~ 'P镭訞~ 'Otv,A~ 'P4聾~ 'O`婚@~ 'P纈訞~ 'T`}鸃(7$75,000 under $100,000~ (QX狜~ (P�覢~ (P€咔@~ (O3~ (P€だ@~ (O叭駺~ (P€w茾~ (TP@)7$100,000 under $200,000~ )Q壌@~ )P纄釦~ )P姥諤~ )O戍�~ )P@┮@~ )O呢A~ )P胖@~ )T溡A*7$200,000 under $500,000~ *Qⅶ@~ *P牶鍬~ *P耆@~ *O_�~ *P€狡@~ *O悋!A~ *P€厝@~ *T岒A!+7$500,000 under $1,000,000~ +QX凘~ +P郎諤~ +P帳@~ +ON*h~ +P模@~ +O�A~ +P垽@~ +T�A,7$1,000,000 or more~ ,Qpw@~ ,P€毖@~ ,P剳@~ ,O�5�~ ,P槓@~ ,O,�A~ ,P剳@~ ,T�$A- -3-4-4-4-4-4-4-4.&I.yASelected income, exclusions, and deductions reported on Form 2555.z.z.z.z.z.z.z/&/@/?/A/:/@/:/A/I0#Size of adjusted 0vTotal foreign-0f*0}"Foreign-earned income reported on 0~0Salaries and wages0€(0} Business or professional income 0�1# gross income21�* earned income1x-1�% Form 2555 only11k1l1� (less loss)1�2&2Number2qAmount2$Number2qAmount2$Number2qAmount2$Number2iAmount3&3 of returns3r3$ of returns3r3$ of returns3r3$ of returns3k4*4+0�D4�4,1�D4�4+2�D4�4+3�D4�4+4�D4�4+5�D4�4+6�D4�4J7�D4�5&5%5%5%5%5%5%5K68 All returns6U8A �A~ 6M �~ 6M缹A~ 6M>v`6M8mA 燣A6M�,!hA �hARI~ 6M捦@~ 6R!A77Adjusted gross deficit~ 7V嵤@~ 7Pg"A~ 7P聊@~ 7P�A~ 7P窳@~ 7P�!A~ 7P4淍~ 7T@i頏 87Zero~ 8V@椺@~ 8PJ2A~ 8P@~ 8P€bA~ 8P€U蔃~ 8PnA~ 8Pt擛~ 8T繸袬97$1 under $10,0009Vn鬇 �,鬇~ 9P鬨HA~ 9Pc鏎~ 9P~剆9P纈鍬;�9PQ�9A ��9ARI~ 9Pl癅~ 9TP轲@:7$10,000 under $25,000~ :V`搞@~ :P蓃~ :P晦@~ :P`~ :P烂蹳~ :Pv哘~ :Pˊ~ :T痫馌;7$25,000 under $50,000~ ;V吝@~ ;P�€~ ;P离貮~ ;P︔t~ ;P貮~ ;PL7A~ ;P細@~ ;T`橆@<�7$50,000 under $75,000~ <�V@鹪@~ <�PJ i~ <�P@嘁@~ <�P瀡d~ <�P�>褸~ <�PZ鯤~ <�P(廆~ <�T@妈@=7$75,000 under $100,000~ =V€迩@~ =P謹W~ =P€@~ =P�.V~ =P€@~ =P媸:~ =P€@~ =T€Z軥>7$100,000 under $200,000~ >V€抑@~ >P~瀑~ >P@諤~ >P:d�~ >P€諤~ >P�"�~ >Px孈~ >Tp珧@?7$200,000 under $500,000~ ?V耆@~ ?Pf�~ ?P嗜@~ ?P�5�~ ?P€4菮~ ?P烌l ?P** ?S**@ �l€A ��€B ��C �Z�D �zE �UF �nG �@H �c@ I -Z�0J �Z�K ���L ���M ���N ���O ��€P <��Q �n�R ���S ���T ���U ���V ���W ���X ���Y ���Z ���[ ���\ ����] -�� ^ �x�P_ ��!@7$500,000 under $1,000,000~ @V悿@~ @P瘦C~ @P啢@~ @P<�0A~ @Pt~ @PpW"A @P**519@S**82,469A7$1,000,000 or more~ AV垜@~ AP =-A~ APd慇~ APVs:~ APT怈~ AP�#~ AP繴@~ AT 茑@B"B'B'B(B(B'B(B(BE&Cb Footnotes at end of table.C<�C<�C<�C<�C;C;C<�C<�QDITable 1.--1996, Individual Income Tax Returns With Form 2555: Source of jEbIncome, Deduction, Tax Items, and Foreign-Earned Income and Exclusions, by Size of Adjusted Gross FIncome--Continued_GW[All figures are estimates based on samples--money amounts are in thousands of dollars]HFHHHHHHHHI^I`IaIaIaIaIaIaI_J&TJyLSelected income, exclusions, and deductions reported on Form 2555--continuedJzJzJzJzJzJzJzK#Size of adjusted &KmPartnership income (less loss)K{KiNoncash incomeK�&K�Allowances, reimbursements, orK�K�Less: meals and K�K K K L# gross incomeLoL|L�L�"Lwexpenses paid by employersLxLwlodging excludedL�L L L M&MNumberMqAmountM$NumberMqAmountM$NumberMqAmountM$NumberMiAmountM M M N&N of returnsNrN$ of returnsNrN$ of returnsNrN$ of returnsNkN N N O*O+8�DO�O,9�DO�O+:�DO�O+;�DO�O+<�DO�O+=�DO�O+>�DO�OJ?�DO�O O O P&P%P%P%P%P%P%PKP P P Q8 All returns~ QW8慇~ QL:A~ QMg訞~ QLx@A~ QM@V鞞~ QL~ QM$~ QR€鉆Q Q Q R7Adjusted gross deficit RX*23 RP*998~ RP 廆~ RP趿@~ RP槙@~ RO@y跕 RP*317RS*5,017R R R  S7Zero~ SX~ SO SP*604SP*8,039~ SP 孈~ SO簿@ SP*97SS*3,404S S S T7$1 under $10,000 TX*301TP*8,561~ TP韦@~ TP@~ TP敶@~ TO�鯜~ TPX嶡~ TS衫@T T T U7$10,000 under $25,000 UX*99UP*3,417~ UP@~ UP€E贎~ UP@~ UO罋兀~ UP恴@~ US偤@U U U V7$25,000 under $50,000 VX*101VP*4,399~ VP挗@~ VP尜@~ VP継~ VOLCA~ VP`|@~ VS€崂@V V V W7$50,000 under $75,000 WX*21WP*2,051~ WP&燖~ WP�&贎~ WPT粿~ WO �A~ WP`i@~ WS8W W W X7$75,000 under $100,000 XX*39XP*7,924~ XP皽@~ XP@褸~ XP@~ XO�A~ XP€b@~ XS貨@X X X Y7$100,000 under $200,000~ YX€\@~ YO@@~ YP{癅~ YP€c鐯~ YP@~ YOV蹻 YP*79YS*1,787Y Y Y Z7$200,000 under $500,000~ ZX@i@~ ZO€?餈~ ZP敟@~ ZP@冡@~ ZP€炅@~ ZO K ZP** ZS**Z Z Z ![7$500,000 under $1,000,000~ [X@b@~ [O 漓@~ [P葍@~ [PQ薂~ [Pp淍~ [O�7A[P*,**10[S*,**946[ [ [ \7$1,000,000 or more~ \XL@~ \O[@~ \P爅@~ \PM罖~ \P绖@~ \OH� A~ \P~ \S\ \ \ ]0]B]B]C]C]B]C]C]D] ] ] ^&T^yLSelected income, exclusions, and deductions reported on Form 2555--continued^z^z^z^z^z^z^z^ ^ ^ _&_@_6_6_G_G_G_G_<�` �€a ��€b ��€c ��€d ��€e K��f �P�g ���h ���i ���j ���k ���l ���m ���n ���o ���p ���q ���r ��s Z�t �P@u �v@v ��@w ��@x �@y ��@z �C@{ �K`#Size of adjusted `vOther foreign-earned`f`vForeign-earned income`f`Housing exclusion`�`Housing deduction`�a# gross income4a�, income (less loss)a�0a�( exclusion before deductionsa� a" a�a�a�b&bNumberbqAmountb$NumberbqAmountb$NumberbqAmountb$NumberbiAmountc&c of returnscrc$ of returnscrc$ of returnscrc$ of returnsckd*d,@�Dd� d+€@�Dd�d+A�Dd�d+€A�Dd�d+B�Dd�d+€B�Dd�d+C�Dd�d,€C�Dd�e&e%e%e%e%e%e%e;f8 All returns~ fW€G藹~ fL>M fM8 A 禚AfM �gA 鄰gARI~ fM@另@~ fL娙r~ fM:癅~ fYpk駺g7Adjusted gross deficit gX*269gP*2,571~ gP嵤@~ gO<� A~ gP慇~ gO@家@ gP*147gQ*1,579 h7Zero hX*520hP*1,763~ hP@椺@~ hO猦H~ hP竾@~ hO堇@~ hP~ hZi7$1 under $10,000~ iX汙~ iO衣@iP癭鬇 €鬇~ iOV~ iP姳@~ iO�1闌 iP*334iQ*3,537j7$10,000 under $25,000~ jX紥@~ jO€ㄍ@~ jP@@~ jO娙c~ jP"禓~ jO�鬇~ jP堾~ jZ2翤k7$25,000 under $50,000~ kX葪@~ kO蜡覢~ kP@ㄟ@~ kO萳7A~ kP防@~ kO�A~ kP堾~ kZ卓@l7$50,000 under $75,000~ lX葯@~ lO牰郂~ lP理訞~ lO頧>~ lP&継~ lO榣A~ lPH丂~ lZ:@m7$75,000 under $100,000~ mX袝@~ mO爮鉆~ mP惹@~ mO�*~ mP笯~ mO鄗A~ mP爒@~ mZ�盄n7$100,000 under $200,000~ nX ˊ~ nOp@~ nP兄@~ nOLo4A~ nP€鬯@~ nOA~ nP竵@~ nZ€崃@o7$200,000 under $500,000~ oXá@~ oO0�A~ oP€闳@~ oO|?(A~ oP€|翤~ oOA~ oPv@~ oZ繮蠤!p7$500,000 under $1,000,000~ pX丂~ pO稷餈~ pP劋@~ pO�A~ pP@~ pO A~ pP@d@~ pZ嬆@q7$1,000,000 or more~ qXg@~ qO唰霡~ qPp慇~ qO鄬馌~ qP`匑~ qO李闌~ qP繰@~ qZ脸@r"r'r'r(r(r'r(r(r)ssssssssIrtcj *Estimate should be used with caution because of the small number of sample returns on which it is based.�uc�**Data combined to avoid disclosure of information for specific taxpayers. However, data are included in the appropriate totals.�vc�[1] Worldwide income is total income or loss reported on Form 1040 or Form 1040PC before the foreign-earned income exclusion, housing exclusion, and housing deductions have wc been taken.�xc�[2] Amount reported on Form 1040 is the total amount of foreign-earned income exclusion after subtracting deductions allocable to excluded income.?yc7NOTE: Detail may not add to totals because of rounding.Gz�?SOURCE: IRS, SOI Bulletin, Summer 1999, Publication 1136 (9-99){����= h�%�> ��" ������������������������������