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C 7 C ! ,C A C 6# C 4# C !# C 7# C !#,C  ,C #(C &8C &8C a8C  8C a&C a&8C  8C R ,C q8C # C ## C  (C  (C a&8C a8C 8C 8C 8C R ,C 8C a8C &8C &8C 8C C 7 ,C 8C  (C  C a8C aC a"8C 8C 3 C 8 C 9 C 3 C 8# C 9# C &C  (C R ,C q8C " ,C "#,C #(C a8C #(C C  C C a8C  (C "8C &8C 7 ,C ! ,C a8C a8C  (C q8C q8C 8C !C C  (C  (C 8C 8C  8C RC RC  C RC R P Comma_TABLE6Pstyle_col_headingsPstyle_col_numbers P style_dataPstyle_footnotesPstyle_footnotes_TABLE4Pstyle_footnotes_TABLE5Pstyle_footnotes_TABLE6Pstyle_spannersPstyle_stub_linesP style_titles P style_totalsBU} "}  "} "} ` "}  "  l y y y y y ty y y y Zy Zy z y y y y y y y y y y y y -y  Zy xy Zy Zy y@ Ky!xTable 2.--1997, All Individual Income Tax Returns: Total Income and Sources of Income, by Size of Adjusted Gross Income""""""""{&s[All figures are estimates based on samples--number of returns is in thousands, amounts are in millions of dollars]########N$F ALL RETURNS%%%%%%%%t&l Size of adjusted Married filing Married filing Head of########u$m gross income Total Single jointly separately household%%%%%%%%# ,Total-.Sources of income/////%0Size of adjusted gross income1 number of, Total income2Salaries and wages34Taxable interest45Tax-exempt interest [2]461returns, or loss [1]g Number of8g Number of8g Number of9:;;5returns<Amount5returns<Amount5returns=Amount # - - - - - - - - > ? ? ? ? ? ? ? ? @~ A?~ A@~ A@~ A@~ A@~ A@~ A@~ B @ C All returns~ D@~ E ~ FP@~ EHA~ F@~ D0A~ GԬ@~ H@$ INo adjusted gross income [3]~ J@~ K~ L@o@~ K@~ Lt@~ JP@ M*22 N*46I$1 under $5,000~ Jh@~ K`@~ L@~ K@~ L@~ Jp@~ MU@~ N@Y@I$5,000 under $10,000~ J@~ K3@~ LJ@~ K@~ LƮ@~ J7@~ MR@~ Li@I$10,000 under $15,000~ J@~ KxA~ LX@~ K-@~ L@~ J@~ M h@~ L@I$15,000 under $20,000~ J@~ K0 A~ L@~ KA~ L3@~ J+@~ M`d@~ Lu@I$20,000 under $25,000~ J@~ KL A~ L+@~ K4A~ L+@~ J`@~ M`e@~ L @I$25,000 under $30,000~ J@~ Kh A~ L@~ KA~ L@~ J@~ M`@~ L0@I$30,000 under $40,000~ J@~ K0A~ L@~ KDA~ Ly@~ J@~ Mp@~ L0@I$40,000 under $50,000~ JL@~ KPA~ L@~ K}A~ L@~ J@~ M@t@~ L<@I$50,000 under $75,000~ J@~ K4~ L\@~ Kvl+~ LD@~ J@~ M(@~ L@I$75,000 under $100,000~ J @~ K(eA~ L`@~ K"A~ L@~ J@~ MP|@~ L6@I$100,000 or more~ J@~ KO~ Ld@~ K&A~ L@~ J @~ M(@~ L@OPPPPPPPP@$.Sources of income--continued///////@5QRQRQRQ@STUQ;:;:05 DividendsQUState income taxQUAlimony receivedVUBusiness or professionV%0Size of adjusted gross income5QUrefundsQ;:U net incomeV0STUQWTWT ly! y" y# Zy$ z% y& y' y( y) y* y+ y, y- y. y/ y0 y1 -y 2 Zy3 xy4 Py5 Zy6 y7 Py8 |y9 qy: y; Fy< r= y> y@? y @ g Number of 8 g Number of 8 g Number of 9 g Number of 9!@!5returns!<Amount!5returns!<Amount!5returns!=Amount!5returns!=Amount"X"-"-"-"-"-"-"-"-#@~ #Y"@~ #Y$@~ #Y&@~ #Y(@~ #Y*@~ #Y,@~ #Y.@~ #Y0@$C All returns~ $F@@~ $F@~ $F@~ $Fs@~ $Z w@~ $G@~ $G @~ $F@$%INo adjusted gross income [3]~ %La@~ %Lo@ %L*43 %L*16~ %[~ %M~ %MM@~ %L؉@&I$1 under $5,000~ &LL@~ &L@ &L*37 &L*15 &[*33 &M*109~ &MЇ@~ &L@'I$5,000 under $10,000~ 'L@~ 'L@~ 'L]@~ 'LL@ '[*21 'M*60~ 'M,@~ 'L@(I$10,000 under $15,000~ (L@~ (Lt@~ (Lq@~ (LN@~ ([R@~ (M`y@~ (M0@~ (L@)I$15,000 under $20,000~ )L@~ )L4@~ )Lx@~ )L@`@~ )[J@~ )Mpp@~ )MX@~ )L@*I$20,000 under $25,000~ *L@~ *Lb@~ *L@~ *Ll@ *[*22 *M*179~ *M@~ *Lj@+I$25,000 under $30,000~ +L0@~ +L@~ +L@~ +Lp@ +[*47 +M*381~ +Mx@~ +LT@,I$30,000 under $40,000~ ,Lң@~ ,L@~ ,L@~ ,L@~ ,[M@~ ,M@~ ,MD@~ ,L@-I$40,000 under $50,000~ -L@~ -L!@~ -L@~ -L@ -[*23 -M*297~ -M`@~ -L@.I$50,000 under $75,000~ .L@~ .Lq@~ .Lf@~ .L@ .[*34 .M*815~ .M8@~ .L@/I$75,000 under $100,000~ /L@~ /L@~ /L~@~ /L@ /[*5 /M*2~ /M@~ /L4@0I$100,000 or more~ 0L@~ 0L@~ 0L@~ 0L@~ 0[~ 0M~ 0Mp@~ 0LC@1\1]1]1]1]1]1]1]1]2242Q$2.Sources of income--continued2/2/2/2/2/343353Q3R3Q3Q3Q4444454Q4R4Q4Q4Q%5QSize of adjusted gross income5Q55^Business or profession5Q5Sales of capital assets5Q5Q5Q646656Q6R6Q6Q6Q777_net loss7Q7`Net gain in AGI7a7`Net loss in AGI7a8b887 Number of8887 Number of8887 Number of8994995returns9<Amount95returns9<Amount95returns9=Amount::-:-:-:-:-:-;c;;~ ;Y1@~ ;Y2@~ ;Y3@~ ;Y4@~ ;Y5@~ ;Y6@<r All returns<<~ <G@~ <F@~ <G6@~ <FA~ <Gp@~ <Gȸ@$=INo adjusted gross income [3]=M=L~ =Mi@~ =Lx@~ =M@U@~ =L@~ =MM@~ =M`@>u$1 under $5,000>M>L~ >MP@~ >Lv@~ >M̒@~ >L@~ >Mh@~ >Ms@?u$5,000 under $10,000?M?L~ ?M]@~ ?L@~ ?M@~ ?L@~ ?M`a@~ ?Mn@@ lyA yB yC yD yE yF yG yH yI J ZK vL yM yN yO yP yQ xyR yS yT yU yV ZyW zX yY yZ y[ y\ y] y^ y@_ y@u$10,000 under $15,000@M@L~ @Mp@~ @L8@~ @M @~ @L@~ @M@l@~ @M@z@Au$15,000 under $20,000AMAL~ AMo@~ AL`@~ AM@~ AL @~ AMj@~ AMx@Bu$20,000 under $25,000BMBL~ BMo@~ BL@~ BM@~ BL@~ BM`g@~ BM@o@Cu$25,000 under $30,000CMCL~ CMp@~ CL@~ CMH@~ CL@~ CM@h@~ CM@w@Du$30,000 under $40,000DMDL~ DM}@~ DLl@~ DM@~ DLd@~ DMt@~ DM@@Eu$40,000 under $50,000EMEL~ EM@t@~ ELT@~ EMT@~ EL@~ EMv@~ EM@Fu$50,000 under $75,000FMFL~ FM@~ FL@@~ FM@~ FL`@~ FM@~ FM0@Gu$75,000 under $100,000GMGL~ GMr@~ GL@~ GM @~ GL@~ GM z@~ GM@@Hu$100,000 or moreHMHL~ HM`t@~ HLH@~ HMx@~ HL`A~ HM@~ HM@I(I)I)I)I)I)I)I)I)"JFootnotes at end of table.JJJJJJJJKTable 2.--1997, All Individual Income Tax Returns: Total Income and Sources of Income, by Size of Adjusted Gross Income--ContinuedK"K"K"K"K"K"K"K"{L&s[All figures are estimates based on samples--number of returns is in thousands, amounts are in millions of dollars]L#L#L#L#L#L#L#L#NM$F ALL RETURNSM%M%M%M%M%M%M%M%tN&l Size of adjusted Married filing Married filing Head ofN#N#N#N#N#N#N#N#uO$m gross income Total Single jointly separately householdO%O%O%O%O%O%O%O%P#$P.Sources of income--continuedP/P/P/P/P/P/P/Q#3Q5+Sales of property other than capital assetsQdQdQd%Q2Schedule E income or loss [4]QdQdQd%R0Size of adjusted gross incomeReNet gainRfR`Net lossRaRgTotal net incomeRaRgTotal net lossRfS#Sg Number ofS8Sg Number ofS8Sg Number ofS9Sg Number ofS9T#T5returnsT<AmountT5returnsT<AmountT5returnsT=AmountT5returnsT=AmountU#U-U-U-U-U-U-U-U-Vc~ VY7@~ VY8@~ VY9@~ VY:@~ VY;@~ VY<@~ VY=@~ VY>@WC All returns~ WZ؂@~ WGt@~ WZ0}@~ WGʤ@~ WG@~ WD@A~ WGQ@~ WF_@$XINo adjusted gross income [3] X[*23 XM*23 X[*35 XM*632~ XMP@~ XJw@~ XM`c@~ XL@YI$1 under $5,000 Y[*17 YM*145 Y[*5 YM*3~ YM@`@~ YJm@~ YM@Z@~ YL@ZI$5,000 under $10,000 Z[*23 ZM*21 Z[*22 ZM*220~ ZMs@~ ZJؘ@~ ZMf@~ ZL`@[I$10,000 under $15,000 [[*32 [M*106 [[*38 [M*61~ [Mx@~ [J@~ [M@m@~ [L<@\I$15,000 under $20,000 \[*29 \M*75 \[*34 \M*69~ \M ~@~ \J@~ \Mq@~ \L@]I$20,000 under $25,000~ ][M@~ ]M`a@~ ][K@~ ]Mpu@~ ]Mz@~ ]J@~ ]Mr@~ ]L@^I$25,000 under $30,000 ^[*39 ^M*92 ^[*21 ^M*21~ ^Mq@~ ^J@~ ^Ml@~ ^L@_I$30,000 under $40,000~ _[J@~ _Mm@ _[*21 _M*263~ _M@~ _J@~ _M@~ _L2@` lya yb yc yd y e Zyf xyg yh yi yj yk yl Zym zn yo yp yq yr ys yt yu yv yw yx yy yz y { Zy| xy} Zy~ y@ y`I$40,000 under $50,000 `[*29 `M*296 `[*33 `M*147~ `M@~ `J@~ `M@~ `Lʦ@aI$50,000 under $75,000~ a[Y@~ aM`{@ a[*45 aM*220~ aM@~ aJ@~ aM@~ aLZ@bI$75,000 under $100,000 b[*33 bM*409 b[*40 bM*92~ bM@~ bJ@~ bM|@~ bLȨ@cI$100,000 or more~ c[ e@~ cM@~ c[]@~ cMx@~ cM@~ cJ@~ cM@~ cL@d\d]d]d]d]d]d]d]d]e#$e.Sources of income--continuedehehehehehehehf01fe)Schedule E income or loss [4] --continuedfafafafafafafag#geRent and royaltygagaga%g`Partnership and S Corporationgagaga%h6Size of adjusted gross incomehe Net incomehah`Net losshah` Net incomehah`Net losshai#ig Number ofi8ig Number ofi8ig Number ofi9ig Number ofi9j#j5returnsj<Amountj5returnsj<Amountj5returnsj=Amountj5returnsj=Amountk#k-k-k-k-k-k-k-k-lc~ lY?@~ lY@@~ lY@@~ lYA@~ lYA@~ lYB@~ lYB@~ lYC@mC All returns~ mG@~ mG@~ mG@~ mG@~ mGΤ@~ mGP@~ mG@~ mG@$nINo adjusted gross income [3]~ nMQ@~ nMy@~ nMT@~ nM @ nM*22 nM*203~ nMX@~ nMѶ@oI$1 under $5,000~ oMQ@~ oM`c@ oM*47 oM*167 oM*46 oM*71 oM*47 oM*358pI$5,000 under $10,000~ pMi@~ pM@~ pM@a@~ pM@~ pMV@~ pM@ pM*40 pM*312qI$10,000 under $15,000~ qMq@~ qM@~ qMg@~ qM@~ qMY@~ qM@@~ qMK@~ qMs@rI$15,000 under $20,000~ rM@t@~ rM`@~ rM p@~ rM @~ rM^@~ rM@ rM*21 rM*77sI$20,000 under $25,000~ sMr@~ sM@~ sMn@~ sM@~ sM]@~ sMP@ sM*45 sM*61tI$25,000 under $30,000~ tMi@~ tM<@~ tM`k@~ tMH@~ tM@W@~ tM@ tM*24 tM*461uI$30,000 under $40,000~ uMw@~ uMp@~ uM@~ uM@~ uMi@~ uM@~ uMb@~ uM@vI$40,000 under $50,000~ vMx@~ vM@~ vM`}@~ vM@~ vMe@~ vM@~ vMZ@~ vM@wI$50,000 under $75,000~ wM@~ wMƨ@~ wM@~ wMT@~ wM@z@~ wM@~ wMn@~ wM8@xI$75,000 under $100,000~ xMx@~ xM@~ xM@w@~ xM~@~ xMs@~ xM.@~ xMb@~ xMH@yI$100,000 or more~ yM@~ yM@P@~ yM@~ yM@~ yM8@~ yM@~ yM @~ yM@z\z]z]z]z]z]z]z]z]{#${.Sources of income--continued{/{/{/{/{/{/{/|#|5|Q|Q|R|Q|Q|R|Q}#*}5"Individual Retirement Arrangement }Q}Q}R Pensions and}Q}Q }RFarm}Q%~0Size of adjusted gross income~5(IRA) distributions~Q~Q~R annuities~Q~Q~R net income~Q#5QQWTTWT ly y  y z y y y y y y y y y y # # # Z@y & @y #  <# Z# e# # py Dy <y P a#@ s##7Number 8Total7 Amount in7Number 8Total7 Amount in7Number9# 5of<amount5adjusted gross 5of<amount5adjusted gross 5of=Amounti1returns11income1returns11income1returns1c~ YC@~ YD@~ YD@~ YE@~ YE@~ YF@~ YF@~ YG@C All returns~ GG@~ F@~ F@~ G@~ DlA~ Da A~ Z@~ F1@$INo adjusted gross income [3] M*26 L*174 L*68~ MM@~ J~@~ J`k@ [*12 L*187I$1 under $5,000~ MS@~ L@Z@~ L@Z@~ Mpz@~ J@~ J@ [*29 L*63I$5,000 under $10,000~ Mo@~ LH@~ L@~ M<@~ J@~ JM@~ [R@~ Lt@I$10,000 under $15,000~ M@~ L@~ LT@~ M@~ JI@~ J@~ [O@~ Lpw@I$15,000 under $20,000~ M@~ L@~ L¢@~ M@~ J.@~ J@g@~ [P@~ L{@I$20,000 under $25,000~ M(@~ L̦@~ L@~ M@~ J[@~ JO@~ [L@~ Ly@I$25,000 under $30,000~ M@@~ LƤ@~ L@~ M@~ J@@~ Jy@ [*26 L*389I$30,000 under $40,000~ M@~ L@~ L0@~ M\@~ J@~ J@~ [N@~ L@I$40,000 under $50,000~ MH@~ L@~ LJ@~ MĜ@~ J@O@~ J@ [*47 L*496I$50,000 under $75,000~ M@~ L@~ Lν@~ ML@~ JБ@~ J0@~ [@V@~ Lx@I$75,000 under $100,000~ M{@~ L@~ L@~ M@~ J@~ J@_@~ [M@~ L @I$100,000 or more~ M@~ L@@~ L@~ Mx@~ JPg@~ J@t@~ [N@~ L؀@%jjjjjjjj"*Footnotes at end of table.Table 2.--1997, All Individual Income Tax Returns: Total Income and Sources of Income, by Size of Adjusted Gross Income--Continued{ks[All figures are estimates based on samples--number of returns is in thousands, amounts are in millions of dollars]l\\\\\m$.Sources of income--continued/n//0o Farm net lossV 2Social Security benefits34%0Size of adjusted gross incomeg Number ofpg Number of pTotalg Benefits in:5returns<Amount5returns<benefits5adjusted gross#----qincome>?????@~ AG@~ AH@~ AH@~ AI@~ AI@r All returns~ s<@~ s_@~ s@~ t@~ s@$uNo adjusted gross income [3]~ v@S@~ v0@ v*38 w*354 v*[5]u$1 under $5,000 v*45 v*281~ vs@~ w@~ v:@l#f#g#g#g#g#g#g#g#kyby<yZyyRyTy(y<yL']#m#]#b#c#c#c#c#c#c#c#dy@^y u$5,000 under $10,000~ vS@~ v@~ vp@~ w@~ vG@u$10,000 under $15,000~ v@^@~ v~@~ v@~ ws@~ v]@u$15,000 under $20,000~ vQ@~ vv@~ v@~ wr@~ v`f@u$20,000 under $25,000~ vU@~ vp}@~ vX@~ w@~ vx@u$25,000 under $30,000~ vY@~ v@~ v@~ wq@~ vę@u$30,000 under $40,000~ v@g@~ v,@~ vؗ@~ w@~ v@u$40,000 under $50,000~ v^@~ v@~ v@~ w@~ vD@u$50,000 under $75,000~ vPp@~ v@~ v @~ w@x@~ vv@u$75,000 under $100,000 v*28 v*152~ v@~ w @~ v@u$100,000 or more~ v]@~ v@~ vp@~ w@~ vF@OPPPPPmm$.Sources of income--continuedn//%xSize of adjusted gross incomex!.Unemployment compensationd5 Other income4xQg Number of8g Number of9:5returns<Amount5returns=Amount---->>????z{~ AJ@~ AJ@~ AK@~ AK@r All returns|~ s@~ s @~ sQ@~ s@@$uNo adjusted gross income [3]} v*5 v*3 v*24 v*408u$1 under $5,000}~ vj@~ vp@~ vPq@~ v}@u$5,000 under $10,000}~ vp@~ v@~ v0t@~ v@u$10,000 under $15,000}~ vP@~ vh@~ vs@~ v(@u$15,000 under $20,000}~ v@~ v@~ vpv@~ vl@u$20,000 under $25,000}~ vP@~ v@~ v@t@~ v|@u$25,000 under $30,000}~ vH@~ v$@~ vpp@~ v@u$30,000 under $40,000}~ v@~ v@~ v@~ v@u$40,000 under $50,000}~ vЂ@~ vė@~ v|@~ v@u$50,000 under $75,000}~ vȋ@~ v(@~ v@~ v@u$75,000 under $100,000}~ vh@~ v@~ vw@~ v@u$100,000 or more}~ v@e@~ v@~ v@~ v`@O~PPPPXyZyyRyTy(y<yLgywydygyeyeyfygyfydyfyjydy<goU# y@mm$.Sources of income--continuedn//%xSize of adjusted gross incomex5 Other loss4.2&Less: Foreign earned income exclusiondxQg Number ofpg Number of:5returns<Amount5returns=Amount---->>????z{~ AL@~ AL@~ AM@~ AM@r All returns|~ s@y@~ s@)@~ s^@~ sIJ@y$uNo adjusted gross income [3]}~ vh@~ v@ v*28 v*822u$1 under $5,000} v*17 v*97 v*31v*1,153u$5,000 under $10,000} v*10 v*12 v*21 v*655u$10,000 under $15,000} v*12 v*21~ v~ vu$15,000 under $20,000}~ v~ v v*5 v*195u$20,000 under $25,000} v*12 v*176~ v~ vu$25,000 under $30,000} v*21 v*344 v*7 v*35u$30,000 under $40,000} v*17 v*263~ v~ vu$40,000 under $50,000} v*5 v*46~ v~ vu$50,000 under $75,000} v*41 v*117~ v~ vu$75,000 under $100,000} v*40 v*722 v*17 v*990u$100,000 or more} v*31 v*979 v*14 v*955+%%%%[1] The sum of all sources of income less loss, before reduction by statutory adjustments. Total income minus statutory adjustments equals adjusted gross income.1)[2] Not included in total income or loss.91[3] Includes returns with adjusted gross deficit.[4] Includes estate or trust, farm rental, and real estate mortgage investment conduits income or losses, not shown separately.[5] Less than $500,000.rj* Estimate should be used with caution because of the small number of sample returns on which it is based.}NOTES: Detail may not add to totals because of rounding. Early Tax Estimates. All data are for returns filed through April.`XSOURCE: IRS, Statistics of Income Bulletin, Winter 1998/99, Publication 1136, Rev. 2/99."""""]P  ""4 ]P v6 7""4 = RC> ????m"ëwDVBDV\XT0|0T0\XT|0|0ax\XT0"w0("w0"XXUwqq     "