\pJNW  T 6Mb}B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 Arial&?'?(?)?M dx,"dx,??@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:mm30#,##0" ";\-#,##0" ";\-\-" ";@" "ZW@"...................................................................................."b_\ \ \ \ @"...................................................................................."'$#,##0" ";\-#,##0" ";\-\-" ";@" "}z@"......................................................................................................................."~{@"........................................................................................................................"@".....................AA?A ?????A???????? ??????????????????????????????????? ???????a?????????????a?a??"@"....??.......................................................................................?A?? ????"]Z@"......................................................................................."wt@"................................................................................................................." ##0.0E+0mm:ss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style_stub_linesU} tu} tu}  tu}  Jtu} tu} Itu} IJtu l@n@ -@<    x - =3@-ldTable 3.--1996, Individual Income Tax Returns With a Foreign Tax Credit or a Form 1116: Sources of =     d\Income, Deductions and Tax Items and Foreign Income, Taxes, and Credit, by Size of Adjusted =      Gross Income=     _W[All figures are estimates based on samples--money amounts are in thousands of dollars]=     &''''''''     =     ()UMSelected income, exclusion, deduction, and credit items reported on Form 1040   G%}Size of adjusted gross incomeNumber of returns{Adjusted grossSalaries and wages'Foreign-earned income exclusion!Foreign housing deduction   H}gincome3Number~Amount3Number~Amount3NumberAmount ! !!!C , g or deficit 3 of returns  3 of returns  3 of returns      D 1 /(1) /(2) /(3) /(4) /(5) /(6) /(7) 0(8) % % % % % % % % % E - . r + + + + + > "  > 5 All returns~ 61~ mNd~ 6ZW~ mn*~ 60@~ 6 -~ 6Ơ@~ ?@@ # $ $ $ $ $ $ $ # $ F 4Adjusted gross deficit~ 7@~ o_~ 7<@~ o@~ 7@~ 7\@~ 7~ @            G 4Zero 7*312~ o 7*312o*10,004 7*3127*9,040~ 7~ @     G4$1 under $10,000~ 7HA~ o!A~ 7@~ oA~ 7P@~ 7@mA 7*50@*1,116     G4$10,000 under $25,000~ 7xOA~ o&~ 7p?@~ o\4A~ 7@~ 71A~ 7h@~ @H@     G4$25,000 under $50,000~ 7A~ of}w~ 7hA~ o~ 7@~ 7/~ 7q@~ @@     G4$50,000 under $75,000~ 74A~ o~ 7A~ o+~ 7@~ 7'~ 7t@~ @װ@     G4$75,000 under $100,000~ 7A~ o6L~ 7A~ o~ 7=@~ 7h A~ 7s@~ @@     G4$100,000 under $200,000~ 7A~ oz~ 7AA~ o ,~ 78@~ 7VlF~ 7z@~ @@     G4$200,000 under $500,000~ 7MA~ o ~ 7(Q A~ oD ~ 7?@~ 7-~ 7s@~ @@     G!4$500,000 under $1,000,000~ 7pi@~ o2? ~ 7@~ o~ 7@~ 7`A~ 7 c@~ @ @     G4$1,000,000 or more~ 7 C@~ o6'~ 7_@~ oU ~ 7@~ 7@~ 7R@~ @@     G9:::::::;     I(`XSelected income, exclusion, deduction, and credit items reported on Form 1040--continued!Returns with a Form 1116      I%}Size of adjusted gross incomeTaxable incomeForeign tax creditTotal income taxWorldwide income [2]     I} U    I3Number~Amount3Number~ Amount [1]3Number~Amount3NumberAmount     I*3 of returns3 of returns3 of returns3 of returns U    I1 /(9) /(10) /(11) /(12) /(13) /(14) <(15) A(16) U    I-+++++++B U    I l!"#$%&'()*+, -n./x0123456n789:;<=>@? 5 All returns~ mV~ mB jT~ m^?~ mF~ mx?A~ mh~ qg~ s6] U          I!4Adjusted gross deficit~ !o~ !o !o*12 !o*1 !o*3 !o*13~ !r@~ !t@! U! ! ! ! !!!!!!I "4Zero~ "o~ "o~ "o~ "o~ "o~ "o "o*312"u*9,040">#4$1 under $10,000~ #o@~ #oA~ #ox@~ #o@~ #o\@~ #o`@~ #rp@~ #t$A# $#>$4$10,000 under $25,000~ $op A~ $oe~ $oA~ $o@@~ $o LA~ $o A~ $rXA~ $t$ $>%4$25,000 under $50,000~ %o(A~ %oO~ %ogA~ %oT@~ %o A~ %o6A~ %rA~ %t~% %>&4$50,000 under $75,000~ &o0A~ &ob~ &o8A~ &oxA~ &o|A~ &ojC~ &r@A~ &tk& &>'4$75,000 under $100,000~ 'oA~ 'o~ 'oA~ 'opYA~ 'oA~ 'oM~ 'r@:A~ 't \' '>(4$100,000 under $200,000~ (oA~ (o ~ (oA~ (o8!A~ (oA~ (ovx~ (rLA~ (t- ( (>)4$200,000 under $500,000~ )oMA~ )o~ )o@=A~ )o1~ )oJA~ )o&H~ )r0 A~ )t2) )>!*4$500,000 under $1,000,000~ *opi@~ *oS ~ *od@~ *o-A~ *oh@~ *o~ *r @~ *t * *>+4$1,000,000 or more~ +oB@~ +or#~ +o:@~ +o2A~ +oA@~ +o ~ +r3@~ +t&+ +>,R,:,:,:,:,:,:,S,T, ,>-v+-#Returns with a Form 1116--continued-------- ->.*>.6Foreign income, taxes and credit reported on Form 1116........ .>/*/Q/1/Q/1/Q/1/y/z/ / / //////>0*#0Gross foreign-source income0},0|$Foreign-source deductions and losses0&0Foreign-source taxable income 0})0!Foreign taxes paid or accrued on:00>&1}Size of adjusted gross income 11111before adjustments [3]1 1Total11>2}23Number2~Amount23Number2~Amount23Number2~Amount23Number2Amount2>3*33 of returns333 of returns333 of returns333 of returns33>4* 4/(17) 4/(18) 4<(19) 4<(20) 4<(21) 4<(22) 4<(23) 4O(24)4 4>5P5+5+5+5+5+5+5+5E5 5>65 All returns~ 6mvg~ 6m~ 6mZ~ 6mS~ 6mg~ 6mm~ 6m 9A~ 6nrkI6 6>74Adjusted gross deficit~ 7o0@~ 7o@@~ 7oȎ@~ 7o@~ 7o(@~ 7oX~ 7o؊@~ 7p.@7%7> 84Zero 8o*1568o*8,458 8o*3128o*1,345 8o*3128o*7,112 8o*3128p*3,0028>94$1 under $10,000~ 9od@~ 9oA~ 9oP@~ 9o@~ 9o@~ 9o@~ 9op@~ 9p`v@9$9>:4$10,000 under $25,000~ :oA~ :o$&~ :o@~ :oHA~ :oA~ :o0A~ :o 5A~ :p@o@::>;4$25,000 under $50,000~ ;oA~ ;oK~ ;o A~ ;ow A~ ;oA~ ;o=~ ;oA~ ;p$A;;><4$50,000 under $75,000~ <oh A~ <o:A~ <o\ A~ <o!A~ <oHA~ <o6A~ <oPA~ <paA<<>=4$75,000 under $100,000~ =oX4A~ =oZ~ =o0A~ =oA~ =o9A~ =o4A~ =oA~ =p0A==>>4$100,000 under $200,000~ >oA~ >o~ >oA~ >odx A~ >o4A~ >oN~ >oA~ >p6@>>>?4$200,000 under $500,000~ ?ox A~ ?oBA~ ?o` A~ ?o /A~ ?o A~ ?o/~ ?o A~ ?pkK??>@lABCn>DEF|G7Hw InJKLMNnOnPQR-SnTUVWXYZ[@\@]@^J@_J !@4$500,000 under $1,000,000~ @o @~ @o1~ @o@~ @ox ~ @o @~ @o*~ @o@~ @pNf$@@>A4$1,000,000 or more~ Ao`+@~ Aoz~ Ao@~ AoS~ Ao,@~ Ao~ Ao`&@~ ApzKPAA>BNB8B8B8B8B8B8B8BVBB>&C Footnotes at end of table.CCCCCCCCGC C C C C CCCClDdTable 3.--1996, Individual Income Tax Returns With a Foreign Tax Credit or a Form 1116: Sources of DD >dE\Income, Deductions and Tax Items and Foreign Income, Taxes, and Credit, by Size of Adjusted EE >FGross Income--ContinuedFF >_GW[All figures are estimates based on samples--money amounts are in thousands of dollars]GG >HXHXHXHXHXH;HXHXHXH XH XI>I>Iv+I#Returns with a Form 1116--continuedIIIIII I J>J>J*IJAForeign income, taxes and credit reported on Form 1116--continuedJJJJJJ J KwK>Kx4K,Foreign taxes paid or accrued on--continued:KKKKKK K %LSize of adjusted gross incomeLL}L DividendsLLRents and royaltiesLLInterestLL Other incomeL MMM}MMMMMMM M NNN}NNNNNNN N O>OKOO3NumberO~AmountO3NumberO~AmountO3NumberO~AmountO 3NumberO AmountP>PKPP3 of returnsPP3 of returnsPP3 of returnsPP 3 of returnsP QYQ_Q` Q<(25) Q<(26) Q<(27) Q<(28) Q<(29) Q<(30) Q <(31) Q O(32)RWR>RZR+RMRMRMR+RMR +R >S All returnsSFS\~ SmOP~ SmHA~ Sm@~ Sm A~ Sm)@~ Sm@~ S mA~ S n6RATAdjusted gross deficitTGT^~ To t@~ ToB@ To** To** To** To**~ T o@~ T p@UZero.UGU^~ Uo~ Uo~ Uo~ Uo~ Uo~ Uo U o*312U p*3,002V$1 under $10,000VGV^~ Vo@~ Vo@ Vo**11 Vo**136 Vo**982Vo**1,392~ V o@~ V p`@W$10,000 under $25,000WGW^~ Wo@~ Wo@Wo*1,235Wo*2,402~ Wo@~ Wop@~ W ov@~ W p&@X$25,000 under $50,000XGX^~ Xop< A~ Xo @ Xo*359 Xo*174~ Xo:@~ Xoȧ@~ X o`@~ X pAY$50,000 under $75,000YGY^~ YoA~ Yo@~ YoH@~ Yo@~ YoV@~ YoҨ@~ Y o@~ Y pTAZ$75,000 under $100,000ZGZ^~ ZoA~ Zo@~ ZoR@~ Zoi@~ Zo@~ Zo@~ Z o2@~ Z pA[$100,000 under $200,000[G[^~ [o|A~ [o@~ [o@~ [o@~ [o5@~ [o&@~ [ op@~ [ p:.A[\$200,000 under $500,000\G\^~ \oA~ \o@~ \o֠@~ \o`@~ \o@~ \o̶@~ \ o`|@~ \ p\0A\!]$500,000 under $1,000,000]G]^~ ]o4@~ ]o@~ ]o@~ ]o@~ ]oء@~ ]o@~ ] ot@~ ] p A]^$1,000,000 or more^G^^~ ^o@~ ^oA~ ^o@~ ^o@~ ^o@~ ^o[@~ ^ o@~ ^ pƴB_;_;_f_:_:_S_:_:_S_ S_ T`l>a>b@c@>d@e@f-@g@h-@i@j@k@l@m@n@o@p@q@r@s@t@u@vx@wxjxjyjz&j{j|j}{j~j@ j`v+`#Returns with a Form 1116--continued```````` ` a*IaAForeign income, taxes and credit reported on Form 1116--continuedaaaaaaaa a b(*b"Foreign taxes available for creditbbForeign tax carryoverb}"bReduction in foreign taxesb bGross foreign tax creditb0b |(Foreign tax credit after adjustments [4]b b%c}Size of adjusted gross incomec cccccccc c cd}d3Numberd~Amountd3Numberd~Amountd3Numberd~Amountd3Numberd~Amountd 3Numberd Amountde3 of returnsee3 of returnsee3 of returnsee3 of returnsee 3 of returnse ef2f+fLf+fLf+fLf+fLf +f Df f Jfg1 g<(33) g<(34) g<(35) g<(36) g<(37) g<(38) g<(39) g<(40) g <(41) g O(42)g g Jgh-h+h+h+h+h+h+h+h)h +h >h Jh Jhi[ All returns~ im~g~ im~~ im@A~ im~~ im@~ imI~ im>g~ iq~ i m\9A~ i nʒi Ji Jij]Adjusted gross deficit~ jo؍@~ jo@~ jop@~ jo@~ jo}@~ jo@ jo*12 jo*2 j o*12 j p*1jk]Zero. ko*205ko*2,940~ ko~ ko ko*106 ko*62~ ko~ ko~ k o~ k pkl]$1 under $10,000~ lo0a@~ lo@M@~ lo@~ lo@~ lǫ@~ lo@~ lo@~ lr@~ l o@~ l p@lm]$10,000 under $25,000~ moyA~ mo@~ mo@ @~ mo@z@~ mo@~ mo@~ moEA~ mr@~ m oEA~ m p@mn]$25,000 under $50,000~ noA~ no A~ no@~ no@~ no@~ noVA~ noA~ nr@~ n oA~ n p@@no]$50,000 under $75,000~ ooA~ ooDA~ oo@~ ooP@~ oo@~ ooi@~ ooHA~ orA~ o oHA~ o p@Aop]$75,000 under $100,000~ po2A~ po0,~ pog@~ poA~ pom@~ po@~ po(/A~ pr #A~ p o(/A~ p p"Apq]$100,000 under $200,000~ qoA~ qoH~ qo@~ qoDA~ qo@~ qod:A~ qoA~ qrP"~ q oA~ q p(!Aqr]$200,000 under $500,000~ ro8 A~ roT~ ro@~ roT,A~ ro@~ ro4A~ ro A~ rr4s(A~ r oh A~ r px(Ar!s]$500,000 under $1,000,000~ so`@~ so6*~ so/@~ so A~ sod@~ soH@~ so @~ sr#A~ s o @~ s p0'Ast]$1,000,000 or more~ to2@~ to`~ to@~ to A~ to@~ to@~ to +@~ trL2A~ t o+@~ t p>.Ktuaubucubucubucububu bu duvevIv=vIv=vIv=vIvIv Iv Ivrwkj* Estimate should be used with caution because of the small number of sample returns on which it is based.wiwiwiwiwiwiwiwiw iw lSxkK** Data combined to avoid disclosure of information for specific taxpayers.xixixixixixixixix ix lyh[1] The foreign tax credit reported here differs slightly from the foreign tax credit amount of $3,538,835,000 reported in Statistics of Income, Individual Income Tax Returns--1996, yiyiyiyiyiyiyiyiy iy lzhPublication 1304, because returns with a foreign tax credit of less than $10 and no Form 1116 attached were not included in this study. ziziziziziziziziz iz l{k[2] 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 {i{i{i{i{i{i{i{i{ i{ l|k been taken.|i|i|i|i|i|i|i|i| i| l}h[3] Adjustments include allocation of foreign losses, recapture of prior-year foreign losses, and recharacterization of income.}i}i}i}i}i}i}i}i} i} l~k[4] Adjustments include reductions for participation in unsanctioned international boycotts and increases permitted by tax treaties between the United States~i~i~i~i~i~i~i~i~ i~ l&kand certain foreign countries.iiiiiiii i lj@>j>?k7NOTE: Detail may not add to totals because of rounding.iiiiiiii i lH@SOURCE: IRS, SOI Bulletin, Summer 1999, Publication 1136 (9-99). J J J J J J J= h%> "