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C ## C !# C a"C aC 4 C 4# C 4#,C a8C  8C a&C a8C  (C a"(C a"(C a&8C a&8C a"(C 8C 3 C 3 C M C M C &8C a"8C a"8C q8C 6 C 4 ,C 6# C a&8C a&8C a 8C a"(C a8C a8C a&8C a&8C 7 C 7# C  (C  (C a8C a8C  (C RC RC RC 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@E   Z   Z z    < Z Z z 5 5 5 5 5 5 5 5 5 5 5  -  Z g p 5!Table 5.--1997, All Individual Income Tax Returns: Selected Deduction, Tax, and Payment Items, 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]########$%%%%%%%%t&l Size of adjusted Married filing Married filing Head of########u$m gross income Total Single jointly separately household%%%%%%%%5::;PQPQP5[=bItemizedPQStandardPQ ExemptionsP9 \Total= Adjusted Q deductionsPQdeductions [1]P8a%RSize of adjusted gross income\ number of M gross incomeM,>c>c R \returns M(less deficit) o Number of p o Number of p o Number of q T  5 : : >returns <Amount >returns <Amount >returns ?Amount c  5 : : : : : : : : F G G G G G G G G H~ I?~ I@~ I@~ I@~ I@~ I@~ I@~ r @m All returns~ s@~ ]* ~ ]E@~ ]֦ ~ s @~ ]zA~ s@~ t8!A$lNo adjusted gross income [2]~ u@~ ^~ ^~ ^~ u~ ^~ uЍ@~ _@n$1 under $5,000~ uh@~ ^`@~ ^@X@~ ^ @~ u4@~ ^@~ u@~ _@n$5,000 under $10,000~ u@~ ^ @~ ^`p@~ ^@~ u@~ ^ N@~ u@~ ^@n$10,000 under $15,000~ u@~ ^A~ ^@~ ^"@~ u@~ ^ N@~ u@~ ^@n$15,000 under $20,000~ u@~ ^`A~ ^@~ ^@~ u@~ ^S@~ u@~ ^@n$20,000 under $25,000~ u@~ ^h A~ ^0@~ ^E@~ u@~ ^ @~ u@~ ^`@n$25,000 under $30,000~ u@~ ^xf A~ ^@~ ^@~ u_@~ ^@~ ur@~ ^@n$30,000 under $40,000~ u@~ ^A~ ^@~ ^ @~ u3@~ ^`z@~ u@~ ^@n$40,000 under $50,000~ uL@~ ^,A~ ^F@~ ^@~ uR@~ ^k@~ uL@~ ^`@n$50,000 under $75,000~ u@~ ^fw4~ ^@~ ^@~ u@~ ^@F@~ u@~ ^ @n$75,000 under $100,000~ u @~ ^:A~ ^ڱ@~ ^@~@~ u@~ ^޵@~ u @~ ^`N@n$100,000 or more~ u@~ ^^O~ ^ʴ@~ ^PA~ up|@~ ^@~ uS@~ ^@JKKKKKKKKH7evw4 Tax creditsEEEHgTaxable hg Income taxhxLgL5gincomehgbefore creditsh gTotalLgChild care creditL%9Size of adjusted gross incomeOy x hgLgL <l5! <Z5" Z5# 5$ <5% P5& zC' 5( 5) 5* 5+ 5, 5- 5. 5/ 50 51 52 53 <#4 Z@55 v@56 +7 8 9 : ; < <r= Z> p5? 5 9 ` a b P 8 a 8 a!R!6!6!6!6!6!6!6!6"R"S Number of"U"S Number of"U"S Number of"V"S Number of"V#>returns#<Amount#>returns#<Amount#>returns#?Amount#>returns#?Amount$:$:$:$:$:$:$:$:%@~ %A"@~ %A$@~ %A&@~ %A(@~ %A*@~ %A,@~ %A.@~ %A0@&m All returns~ &XV@~ &]EA~ &XP@~ &s$~ &s@~ &X@~ &X%@~ &X@$'lNo adjusted gross income [2]~ 'Z~ '^~ 'Z~ 'u~ 'u~ 'Z~ 'Z~ 'Z(n$1 under $5,000~ (Z\@~ (^@~ (Z@~ (uv@~ (uP@~ (Z@~ (Z~ (Z)n$5,000 under $10,000~ )Z@~ )^@~ )Z@~ )uX@~ )u4@~ )ZW@ )Z*10 )Z*1*n$10,000 under $15,000~ *Z@~ *^@~ *Z@~ *ua@~ *up@~ *Z@u@~ *Za@~ *ZA@+n$15,000 under $20,000~ +ZH@~ +^@~ +ZJ@~ +u=@~ +u~@~ +Z@~ +Z @~ +Zk@,n$20,000 under $25,000~ ,Z@~ ,^Z@~ ,Z@~ ,u~@~ ,u@~ ,Zh@~ ,Z|@~ ,Zh@-n$25,000 under $30,000~ -Zl@~ -^Ѐ@~ -Zl@~ -u@~ -u @~ -Z ~@~ -ZPw@~ -Zc@.n$30,000 under $40,000~ .Z@~ .^\?A~ .Z@~ .uC@~ .u@~ .Zv@~ .ZЇ@~ .Zs@/n$40,000 under $50,000~ /Z:@~ /^ A~ /Z:@~ /u@~ /uH@~ /Zt@~ /ZX@~ /Zr@0n$50,000 under $75,000~ 0Z|@~ 0^\h"A~ 0Z|@~ 0u@@~ 0u@~ 0Z@~ 0Zĕ@~ 0Z@1n$75,000 under $100,000~ 1Z @~ 1^yA~ 1Z @~ 1u`.@~ 1u@~ 1Z8@~ 1Z @~ 1Zp@2n$100,000 or more~ 2Z@~ 2^@~ 2Z@~ 2uA~ 2u|@~ 2Zj@~ 2Z }@~ 2Z@k@3)3/303/3/3/3/3/3/"41Footnotes at end of table.4-4-4-4-4-4-4-4-5!Table 5.--1997, All Individual Income Tax Returns: Selected Deduction, Tax, and Payment Items, by Size of Adjusted Gross Income6!t  --Continued --Continued6"6"6"6"6"6"6"6"{7&s[All figures are estimates based on samples--number of returns is in thousands, amounts are in millions of dollars]7#7#7#7#7#7#7#7#N8$F ALL RETURNS8%8%8%8%8%8%8%8%t9&l Size of adjusted Married filing Married filing Head of9#9#9#9#9#9#9#9#u:$m gross income Total Single jointly separately household:%:%:%:%:%:%:%:%;5;zTax credits--continued;{;{;{;{;{;{;{<5<><c<><c<><c<><c=5=>=c=>=c=>=c=gEarned income credit=L>>Credit for the elderly>c>>Foreign tax credit>c>>General business credit>c>gused to offset income>L%?9Size of adjusted gross income?>?c?>?c?>?c?gtax before credits [3]?L@ <l5A <P5B Z5C 5D <5E P5F zCG 5H 5I 5J 5K 5L 5M 5N 5O 5P 5Q 5R 5S -5 T Z5U h5V m5W 5X <`5Y Z5Z 5[ <5\ P5] zC^ 5_ 5@9@>@c@>@c@>@c@:ARA6A6A6A6A6A6A6A6BRBS Number ofBUBS Number ofBUBS Number ofBVBS Number ofBVC>returnsC<AmountC>returnsC<AmountC>returnsC?AmountC>returnsC?AmountD:D:D:D:D:D:D:D:E@~ EA1@~ EA2@~ EA3@~ EA4@~ EA5@~ EA6@~ EA7@~ EA8@Fm All returns~ FX@g@~ FXC@~ FX@~ FX@~ FXd@~ FX@~ FX @~ FX@$GlNo adjusted gross income [2]~ GZ~ GZ~ GZ~ GZ~ GZ~ GZ~ GZ~ GZHn$1 under $5,000 HZ*5 HZ*1~ HZL@~ HZ?~ HZ~ HZ HZ*5 HZ*[4]In$5,000 under $10,000~ IZO@~ IZ@ IZ*46 IZ*4 IZ*7 IZ*[4]~ IZ\@~ IZ@T@Jn$10,000 under $15,000~ JZR@~ JZ8@ JZ*20 JZ*2~ JZ~ JZ~ JZ@~ JZq@Kn$15,000 under $20,000 KZ*38 KZ*8 KZ*33 KZ*10 KZ*5 KZ*8~ KZ@~ KZ@Ln$20,000 under $25,000 LZ*6 LZ*1~ LZL@~ LZ1@~ LZ~ LZ~ LZҢ@~ LZ@Mn$25,000 under $30,000~ MZ~ MZ~ MZN@~ MZ@ MZ*12 MZ*15~ MZ@~ MZq@Nn$30,000 under $40,000~ NZ~ NZ~ NZ\@~ NZ3@ NZ*10 NZ*8~ NZ~ NZOn$40,000 under $50,000~ OZ~ OZ~ OZ`@~ OZ@ OZ*5 OZ*13~ OZ~ OZPn$50,000 under $75,000~ PZ~ PZ~ PZj@~ PZ0@ PZ*12 PZ*10~ PZ~ PZQn$75,000 under $100,000~ QZ~ QZ~ QZg@~ QZu@ QZ*39 QZ*65~ QZ~ QZRn$100,000 or more~ RZ~ RZ~ RZP@~ RZ@~ RZS@~ RZ@~ RZ~ RZSNSdSdSdSdSdSdSdSdT4Tax credits--continuedTET7TeT7TeT7TfU:Ug Income taxUhUg AlternativeUhUg Total incomeUL%V9Size of adjusted gross incomeVgAll other credits [5]VLVg after creditsVhVg minimum taxVh Vgtax 6VLWRWxWL W| W} W| W}WGWFXRX6X6X6X6X6X6X6X6YRYS Number ofYUYS Number ofYUYS Number ofYVYS Number ofYVZ>returnsZ<AmountZ>returnsZ<AmountZ>returnsZ?AmountZ>returnsZ?Amount[:[:[:[:[:[:[:[:\@~ \A9@~ \A:@~ \A;@~ \A<@~ \A=@~ \A>@~ \A?@~ \A@@]m All returns~ ]W h@~ ]Wu@~ ]~ @~ ]s'$~ ]~{@~ ]W4@~ ]~@~ ]~NC$$^lNo adjusted gross income [2]~ ^Y~ ^Y~ ^~ ^u~ ^~ ^Y~ ^~ ^_n$1 under $5,000~ _Y~ _Y~ _@~ _uv@~ _~ _Y~ _@~ _v@` l5a 5b 5c 5d 5e 5f 5g 5h 5i 5j <@5k Z@5l v@5m @5n 4o pFqrsFtl5uh5v<h5wF5xg5y<o5z<5{^C|o5}|5~o5t5`n$5,000 under $10,000~ `Y~ `Y~ `׶@~ `u@ `*12 `Y*12~ `ܶ@~ `@an$10,000 under $15,000~ aY~ aY~ a@~ au @~ a~ aY~ a@~ a @bn$15,000 under $20,000 bY*5 bZ*[4]~ bK@~ bu@~ b~ bY~ bK@~ b@cn$20,000 under $25,000 cY*5 cY*1~ c@~ cu1@~ c~ cY~ c@~ c1@dn$25,000 under $30,000 dY*33 dY*21~ d@~ du@4@ d*7 dY*3~ d@~ d5@en$30,000 under $40,000 eY*10 eY*14~ e@~ eu@~ e~ eY~ e@~ e@fn$40,000 under $50,000 fY*21 fY*31~ f7@~ fu@ f*10 fY*5~ f7@~ f@gn$50,000 under $75,000 gY*27 gY*77~ gy@~ gu@ g*16 gY*16~ gy@~ g@hn$75,000 under $100,000 hY*23 hY*32~ h@~ hu@~ hN@~ hYa@~ h @~ h @in$100,000 or more~ iY@Q@~ iY@e@~ i@~ iuA~ iu@~ iYh@~ i@~ ipAj'j(j(j(j(j(j(j(j("k1Footnotes at end of table.k+k+k+k+k+k+k+k+l!Table 5.--1997, All Individual Income Tax Returns: Selected Deduction, Tax, and Payment Items, by Size of Adjusted Gross Incomem!l  --Continued --Continued{n&s[All figures are estimates based on samples--number of returns is in thousands, amounts are in millions of dollars]n#n#n#n#n#n#o$o%o%o%o%o%o%tp&l Size of adjusted Married filing Married filing Head ofp#p#p#p#p#p#uq$m gross income Total Single jointly separately householdq%q%q%q%q%q%r5r7rer7rer7rfs5sg Total earned shsg Total taxshsg Income taxsLtgincome credit [3]thtg liability [7]thtgwithheldtL%u9Size of adjusted gross incomeuGui uG uiuGuFvRv6v6v6v6v6v6wRwS Number ofwUwS Number ofwUwS Number ofwjx>returnsx<Amountx>returnsx<Amountx>returnsx>Amounty:y:y:y:y:y:z@~ zA@@~ zAA@~ zAA@~ zAB@~ zAB@~ zAC@{k All returns~ {B|@~ {B@~ {Bd@~ {B"A~ {B^@~ {BA$|lNo adjusted gross income [2]~ |DM@~ |DR@~ |DU@~ |Df@~ |Dk@~ |Dy@}l$1 under $5,000~ }DZ@~ }D@~ }D@~ }D`@~ }D@~ }D@~l$5,000 under $10,000~ ~D@~ ~D@~ ~D@~ ~D(@~ ~D@~ ~D@l$10,000 under $15,000~ D@~ D@~ D@~ Dȸ@~ D@~ D@l5u5u5u5u5u5u5v5-p5 F5<5c5p5<h5F5g5<o5<5^Co5|5o5t5u5u5u5u5u5u5u5v5p@5l$15,000 under $20,000~ DJ@~ D5@~ D @~ DK@~ D@~ Dd@l$20,000 under $25,000~ D@~ DZ@~ Dd@~ D=@~ D5@~ D@l$25,000 under $30,000~ DX@~ Ds@~ D>@~ DH@~ D&@~ D}@l$30,000 under $40,000~ D~ D~ D@~ D@~ D@~ D@l$40,000 under $50,000~ D~ D~ D:@~ D[@~ Du@~ D@l$50,000 under $75,000~ D~ D~ D|@~ D`@~ D^@~ D`@l$75,000 under $100,000~ D~ D~ D @~ D@~ D&@~ D @l$100,000 or more~ D~ D~ D@~ D@FA~ D@~ DANdddddd7f7f7f gTaxLgEarned income creditLg Tax due atLgoverpaidL g(refundable portion) [3]Lgtime of filingL%9Size of adjusted gross incomeGFG F GFR666666RU Number ofSV Number ofSV Number ofV<returns>Amount?returns>Amount?returns?Amount::::::@~ AC@~ AD@~ AD@~ AE@~ AE@~ AF@m All returns~ Bz@~ B@~ BS@~ B{@~ B@"@~ B@$lNo adjusted gross income [2]~ Dl@~ D@~ DM@~ DQ@~ DQ@~ D\@n$1 under $5,000~ D@~ Dܭ@~ D@~ D~@~ Dܟ@~ Du@n$5,000 under $10,000~ Dj@~ D1@~ D @~ D(@~ D@~ D@n$10,000 under $15,000~ DT@~ Dx@~ D0@~ D@~ Db@~ D@n$15,000 under $20,000~ D@~ D$@~ D@~ D@~ DH@~ D@n$20,000 under $25,000~ DJ@~ D@~ Dh@~ D@~ D\@~ D@n$25,000 under $30,000~ D<@~ D@~ DP@~ D.@~ D<@~ D\@n$30,000 under $40,000~ DD@~ D@~ D~ D~ D6@~ D̪@n$40,000 under $50,000~ D8@~ D>@~ D~ D~ D@~ D@n$50,000 under $75,000~ D9@~ Dt@~ D~ D~ D@~ D@n$75,000 under $100,000~ D@~ D@~ D~ D~ D@~ Dq@n$100,000 or more~ DJ@~ Dc@~ D~ D~ DХ@~ D@@'((((((*2y2222#22&22522u@5v@5@5{[1] Includes both the regular standard deduction and any additional standard deduction for age 65 or over or for blindness.......91[2] Includes returns with adjusted gross deficit.333333[3] For SOI tabulations, the earned income credit is divided into three parts: an amount used to offset income tax before credits (limited to the amount needed to reduce income tax333333after credits to zero); an amount used to offset all other taxes (limited to the amount needed to reduce total tax liability to zero--this amount, not shown separately in table, was 333333jb$1.9 million for Tax Year 1997); and a refundable portion (the excess of credit over total taxes).333333[4] Less than $500,000.[5] Includes the credit for prior-year minimum tax, the credit for interest on certain home mortgages, the Empowerment Zone credit, the nonconventional source fuel credit, the adoption 333333"credit, and other credits.[6] Total income tax is the sum of income tax after credits and alternative minimum tax, less the total earned income credit as reported on the tax return (if the result was negative,1)total income tax was made to equal zero).[7] Total tax liability is the sum of income tax after credits, plus any other additional taxes, e.g., self-employment tax, alternative minimum tax, household employment tax, tax on an qiIndividual Retirement Arrangement (IRA), less all but the refundable portion of the earned income credit.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  "d&"4 = RC> ????mt&"ëwVBV\XT0|00\XT|0|0ax\XT0(("w0'"w0((",Uwqq     "