\pJNW A& 4B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 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:mm \ \ \ \ @\Y@"......................................................................................"da\ \ \ \ @"......................................................................................"/,#,##0" ";\-#,##0" ";\-\-" ";@" "}z@"......................................................................................................................." ##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  "8C  (C  (C  (C  (C  (C #<C  (C  "<C  "8C  "<C  ,C  ,C #<C  "8C  (C  C  C "8C "8C  (C "<C "C  C  "8C  ,C  ,C #<C #C #<C #C " C "8C "8C "8C  <C  <C &8C &8C &8C &8C &8C &8C  <C  <C 8C &8C &8C &8C 8C 8C 8C 8C 8C  <C  <C  <C "Q C "  style_stub_linesU} tu}  tu} tu}  tu}  tu}  tu Als$@c@n PF t s F y |}- x<@ogTable 5.--1996, Individual Income Tax Returns with Form 1116: Foreign-Source Income, Deductions, and  Taxes, by Type of Income_W[All figures are estimates based on samples--money amounts are in thousands of dollars] !2 2 20##TGross foreign-source incomeU!CForeign-source deductionsGCForeign-source taxableD0Type of income1 Number ofBVE and lossesH%Eincome before adjustments [2]F"3 returns [1]3NumberIAmount3NumberIAmount3NumberAAmount"3( of returnsJ( of returnsJ( of returnsB % &(1) '(2) '(3) '(4) '(5) '(6) (7) " ( # # # $ $ 8 All returns~ 9g~ 9vg~ 9~ 9Z~ 9S~ 9g~ :m 7Passive income~ ;u<~ ;$.A~ ;АXA~ ;)A~ ;Nc~ ;$.A~ <7%% 7High withholding tax interest~ ;@~ ;g@~ ;A~ ;@@~ ;|@~ ;@~ <kA!7Financial services income~ ;@7@~ ;@~ ;N)~ ; ]@~ ;0f@~ ; @~ <t"A7Shipping income~ ;w@~ ;w@~ ;@@~ ;k@~ ;@~ ;w@~ <@%7Dividends from an IC-DISC [3]~ ; @~ ;`@~ ; @~ ;@~ ;Q@~ ;`@~ <@%7Distributions from an FSC [4]~ ;v@~ ;v@~ ;j@~ ;@~ ;$@~ ;v@~ <ö@7Lump-sum distributions;*2,928;*2,928;*73,569;*2,928;*41,247;*2,928<*32,322!7General limitation income~ ;&a'~ ;x_#A~ ;b!~ ;J"A~ ;^~ ;&~ <R*++++++   ))L!Foreign taxes paid or accrued on:MMMMMM   )QTotal RQ DividendsRQRents and royaltiesROInterest0Type of incomePSPSPSP"3NumberIAmount3NumberIAmount3NumberIAmount4Number"( of returnsJ( of returnsJ( of returnsJ of returns% '(8) '(9) '(10) '(11) '(12) '(13) (14)"#$$$,,8 All returns~ 9 9A~ 9rkI~ 9OP~ 9HA~ 9@~ 9 A~ :)@7Passive income~ ;f;~ ;N$~ ;><0~ ; A~ ;@~ ;NA~ <3@%7High withholding tax interest~ ;@@~ ;@~ ;{@~ ;0@ ;*30 ;*142~ <@!7Financial services income~ ;@~ ; @~ ;@@~ ;@ ;*51 ;*64<*3,399 l!"#$% &'()*+t,z-P.y/|0123456-@7P@8v@9@:@;X@<5@=@>@@?C@ 7Shipping income~ ;`v@~ ;8@ ;*181 ;*25~ ;~ ; <*11      %!7Dividends from an IC-DISC [3]~ !;@@~ !;@~ !;m@~ !;r@~ !;~ !;~ !<!!!!!!%"7Distributions from an FSC [4]~ ";v@~ ";t@~ ";C@~ ";c@ ";*9 ";*37~ "<""""""#7Lump-sum distributions#;*2,928#;*3,993 #;*10 #;*192~ #;~ #;~ #<######!$7General limitation income~ $;#A~ $;^~ $;?A~ $;8A~ $;@~ $;@~ $<@$$$$$$%*%-%-%-%-%-%+%%% % %%%%%%%&)4&L,Foreign taxes paid or accrued on--continued:&M&N&>&?&>&@&& & &&&&&&&'"'1Interest'Q Other income'R'CForeign taxes available'G!'CForeign tax credit before'D(0Type of income(6 --continued(P(S(E for credit(H(Eadjustments [5](F)")IAmount)3Number)IAmount)3Number)IAmount)3Number)AAmount*"*K*( of returns*J*( of returns*J*( of returns*B+% +'(15) +'(16) +'(17) +'(18) +'(19) +'(20) +(21),",,,#,#,#,$,#,-8 All returns~ -9@~ -9A~ -96RA~ -9~g~ -9~~ -9>g~ -:.7Passive income~ .;@~ .;PQA~ .;A~ .;6=<~ .; B~ .;-A~ .<_A%/7High withholding tax interest~ /;@~ /;@~ /;ݻ@~ /;@l@~ /;@J@~ /;@~ /<@!07Financial services income 0;*129~ 0;ү@~ 0;@~ 0; @~ 0;@~ 0;@~ 0< V@17Shipping income 1;*21 1;*188 1;*921~ 1;`v@~ 1;ܘ@~ 1; v@~ 1<L@%27Dividends from an IC-DISC [3]~ 2;2;*1,287 2;*56~ 2; @~ 2;@~ 2;@~ 2<l@%37Distributions from an FSC [4]~ 3; 3;*503;*1,433~ 3;v@~ 3;x@~ 3;v@~ 3<8@47Lump-sum distributions~ 4;4;*2,9184;*3,8014;*2,9284;*3,7534;*2,9284<*3,710!57General limitation income~ 5;@~ 5;H.A~ 5;d~ 5;&~ 5;n5~ 5;$#A~ 5<'6.6/6/6/6/6/6/65r7=j* Estimate should be used with caution because of the small number of sample returns on which it is based.8=[1] Taxpayers may report more than one type of foreign-source income on a return. Consequently, the number of returns by type of income do not add to total.9=[2] Adjustments include allocation of foreign losses, recapture of prior-year foreign losses, and recharacterization of income.T:=L[3] IC-DISC's are Interest-Charge Domestic International Sales Corporations.1;=)[4] FSC's are Foreign Sales Corporations.<=[5] Adjustments include reductions for participation in unsanctioned international boycotts and increases permitted by tax treaties between the United States and certain ==foreign countries.?>=7NOTE: Detail may not add to totals because of rounding.H?W@SOURCE: IRS, SOI Bulletin, Summer 1999, Publication 1136 (9-99).@@X= X%> "