\pJNW ,# ; 1BTd/vB  dMbP?_"*+%<x1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 xArial&?'?(?)?M d,,"d,,??@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" "#,##0" " #,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "sp@"............................................................................................................."74#,##0" ";\-#,##0" ";\-\-" ";@" "/,#,##0" ";\-#,##0" ";\-\-" ";@" "C@#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @ ##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 7 C 5 C 6 C 4 C  C  C  C  C % C  (C  ,C  (C  C &8C &8C  (C  (C &C &8C "C &8C "8C "8C "8C  "8C % ,C  ,C  ,C &<C &<C  ,C  ,C &C &<C &<C "<C "<C "8C  "<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 3 C 3 C  BU} #}  } $  lnm@ @no@e@o@t@l@ a@ d@ e@t r@G _@n@l@M@}n@}l@{w@{w@}n@l@`@l@l@t@{l@Tl@}y@|@i@jbTable 5.--1997, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of ia$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status_AW[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more ! Returns with"!Returns without!# Total$U.S. income tax$U.S. income tax#Income concept, item%Number%%Number%%Number% %of%Amount %of %Amount %of %Amount&'returns''returns''returns' # ((1) ((2) ((3) ((4) ((5) ((6)% FAdjusted Gross Income Concept % % % % % % GSalaries and wages~ KN:]~ Ki~ K0]~ KFFi~ O(@~ O=A Business or profession: K K K K O O G Net income~ K,A~ Ka ~ K8 A~ K^ ~ Og@~ O;@G Net loss~ K@~ Kl~ K@~ K~6~ O@b@~ O@ Farm:KKKKOOG Net income~ K@~ K=,A~ K@~ K,:,A~ O*@~ Op~@G Net loss~ Kr@~ Ko~ K@k@~ K'o~ OK@~ O:@7/Partnership and S Corporation net income (loss)KKKKOO7/ after Section 179 property deduction: [1]KKKKOOG Net income~ K(~ K$~ K(~ Kh$~ Oi@~ O@_@G Net loss~ K. A~ K~ K8 A~ K~ O}@~ O\A Sales of capital assets:KKKKOOG Net gain~ K`3A~ Kz w:~ K]3A~ K6:\:~ O@~ ODAG Net loss~ K`A~ Kl"A~ KA~ K@"A~ Oq@~ O@4,Sales of property other than capital assets:KKKKOOG Net gain~ K@~ KH?A~ K0@~ K,?A~ O@Y@~ O@G Net loss~ K`A~ KH;A~ KpA~ K*l~ Oc@~ O@!GTaxable interest received~ Kl~ Kz ~ Kx;A~ KD ~ O@~ OA$GTax-exempt interest received~ K^^+~ K~VK~ K%A~ K[I~ Ox@~ O@G Dividends~ K^P^~ K~k ~ K7A~ K% ~ O؋@~ OЋA7G/Pensions and annuities in adjusted gross income~ Ku@?v@ Rent: K K K K O O!G Net income~ !KA~ !K^~ !KčA~ !K~ !O j@~ !O@:"G2 Net loss, total (deductible and nondeductible)~ "KY A~ "Ke~ "KR A~ "KCA~ "Ol@~ "O@)#G! Nondeductible rental loss~ #KaA~ #K v6A~ #K0]A~ #KڔY~ #O`a@~ #Oְ@$Royalty:$K$K$K$K$O$O%G Net income~ %K`@~ %K~ %K@~ %K~ %O^@~ %O@&G Net loss~ &K@~ &K@~ &K@~ &K@~ &O@~ &OU@'Estate or trust:'K'K'K'K'O'O(G Net income~ (KЬ@~ (KZ~ (K @~ (KNwZ~ (OM@~ (O@)G Net loss~ )K@~ )KSA~ )K@~ )KA~ )O9@~ )O@ *GState income tax refunds~ *Kw2~ *KV~ *Kq2~ *KLA~ *Ow@~ *O@+GAlimony received~ +K@~ +K`A +L**~ +LA +P**~ +P_@9,G1Social Security benefits in adjusted gross income~ ,KA~ ,K~ ,KA~ ,K>~ ,Os@~ ,Of@--G%Social Security benefits (nontaxable)~ -KA~ -K,~ -KA~ -KL&A~ -Os@~ -O(@!.GUnemployment compensation~ .K@~ .K`@~ .K@~ .K@@~ .O@~ .O9@/G Other income~ /Kt8A~ /Ky-~ /K|4A~ /Ka,~ /Oo@~ /O@@0G Other loss~ 0K@~ 0K2A~ 0K@~ 0K2A~ 0O8@~ 0O*@'1GForeign-earned income exclusion~ 1K@@~ 1KO~ 1K@~ 1K(3A~ 1O@R@~ 1Oµ@2G Total income~ 2K;A2Kyr3A~ 2KEn2K< -A~ 2O@~ 2O)A$3GStatutory adjustments, total~ 3KP)A~ 3KRU~ 3K@)A~ 3K~\~ 3Ox@~ 3O@:4G2 Payments to Individual Retirement Arrangements~ 4KV@~ 4KA~ 4KPT@~ 4KA~ 4OE@~ 4O_@>5G6 Payments to self-employed retirement (Keogh) plans~ 5K A~ 5K~ 5K A~ 5K~ 5O@@~ 5O}@&6G Moving expenses adjustment~ 6K@@~ 6KA~ 6K@@~ 6KA~ 6O@~ 6O=@7HAdjusted gross income~ 7M;A7MϧA~ 7MEn7M`A~ 7Q@~ 7Q92-8G%Investment interest expense deduction~ 8KpUA~ 8Kg~ 8KJA~ 8KG~ 8O؆@~ 8O2 A,9$Total tax preferences excluded from 9K9K9K9K9O9O#:G adjusted gross income~ :K&A~ :KVd~ :K8,~ :KFa~ :O0z@~ :O@6;.Total alternative minimum tax preference items;K;K;K;K;O;O:<2 (excluding tax-exempt interest from private <K<K<K<K<O<O=G activity bonds)~ =K@@~ =K4wA~ =K @~ =K(!A~ =OC@~ =O@6>.Passive activity loss (alternative minimum tax>K>K>K>K>O>O?G adjustment)~ ?K@`A~ ?KH~ ?KXA~ ?KAH~ ?Op@~ ?O@@l@Aw@Bb@C@nD@ E@Fo@Ge@Ho@It@Jl@Ka@tLd@GMp@Np@O\@P@}Q@}Rd@{S@{T@}U@V@Ww@Xs@Y@Z@{[k@T\@}]v@^t@_y@@IExpanded income~ @N;A@N8IA~ @NEn@N?AGA~ @Rt@~ @RgA"AFootnotes at end of table.A*A*A*A*A*A*jBbTable 5.--1997, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of BBBBBBtCl$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedCCCCCC_DAW[All figures are estimates based on samples--money amounts are in thousands of dollars]D+D+D+D+D+D+E/E,'Returns with income of $200,000 or moreE-E-E-E-E-FF.F/F0 Returns withF1F0Returns withoutF0G# G,TotalG2G-U.S. income taxG2G-U.S. income taxG-H#Income concept, itemH3NumberH3H3NumberH3H3NumberH3I I3ofI3Amount I3of I3Amount I3of I3AmountJ&J4returnsJ4J4returnsJ4J4returnsJ4K5 K6(1) K6(2) K6(3) K6(4) K6(5) K6(6)0LF(Adjusted Gross Income Concept--ContinuedL3L3L3L3L3L3MJExemption amount~ MK.5~ MKR~ MKƿ5~ MK~ MO}@~ MO@NItemized deductions:NKNKNKNKNONO3OG+ Total per adjusted gross income concept~ OK>f~ OKǑ~ OKf~ OKX~ OO@~ OO9.PG& Charitable contributions deduction~ PKb~ PK62~ PKH8A~ PKZs~ PO@~ PO@$Q Interest paid deduction:QKQKQKQKQOQO5RG- Total per adjusted gross income concept~ RK&T~ RK.Q~ RKT~ RK.~ RO @~ RO#*SG" Total home mortgage interest~ SKF O~ SK~ SKO~ SK& ~ SO`@~ SO~@/TG' Medical and dental expense deduction~ TK@@~ TK&~ TK@~ TK$~ TO b@~ TO@n@/UG' Net casualty or theft loss deduction~ UK@~ UKoA~ UK<@~ UK@~ UO@U@~ UO@@VG Taxes paid deduction~ VKSf~ VKҋz~ VK9A~ VK/w~ VO(@~ VO@3W+ Net limited miscellaneous deductions perWKWKWKWKWOWO+XG# adjusted gross income concept~ XKdA~ XK"~ XKA~ XKx~ XO0w@~ XO@/YG' Non-limited miscellaneous deductions~ YK@~ YK7>A~ YK@~ YKzBq~ YO m@~ YOg@+Z#Excess of exemptions and deductionsZKZKZKZKZOZO'[G over adjusted gross income~ [K`@~ [K] A~ [K`@~ [KA~ [O`@~ [O8 A\GTaxable income~ \Kn=n~ ]KNA~ ]K8n~ ]K~LA~ ]OPq@~ ]O`h@!^GIncome tax before credits~ ^K>=n~ ^K}TA~ ^K8n~ ^KPRA~ ^OPq@~ ^O`h@_ Tax credits:_K_K_K_K_O_O`l@ah@bw@cx@ndx@e}@f@gu@hi@i@j@kUloU@md@n@o|@p@}q@}r@{s@{t@}u@v@wF@xbyxz@{ {@T|o@}}e@~o@t@`G Total~ `K"A~ `Kz8~ `K%~ `Kn ~ `OPq@~ `O`h@aG Child care credit~ aK D@~ aK @~ aKC@~ aK@~ aO"@~ aO@ bG Minimum tax credit~ bK@~ bKX2"A~ bK@~ bKޞ#~ bO@c@~ bO@ cG Foreign tax credit~ cKA~ cK.~ cKA~ cK>~ cOa@~ cO@%dG General business credit~ dK@@~ dKXA~ dK@~ dKhA~ dO<@~ dOw@+eG#Alternative minimum tax (Form 6251)~ eKA~ eK~ eKA~ eK~ eO~ eOfGU.S. total income tax~ fKEn~ fKrA~ fKEn~ fKrA~ fO~ fO)g!Taxable income which would yield:gKgKgKgKgOgO$hG Income tax before credits~ hK>=nhKA~ hK8nhKA~ hOPq@~ hO @#iG Income tax after credits~ iK;AiKӕ|A~ iK;AiKӕ|A~ iO~ iO jG U.S. total income tax~ jKEnjK%A~ jKEnjK%A~ jO~ jO/kT'Reconciliation of adjusted gross incomekMkMkMkMkQkQ!lT and expanded income: lM lMlMlMlQlQmG Adjusted gross income~ mK;AmKϧA~ mLEnmL`A~ mP@~ mP92<n4 plus: Total tax preferences excluded from nKnKnKnKnOnO7oG/ adjusted gross income [2]~ oK&A~ oKVd~ oK8,~ oKFa~ oO0z@~ oO@@pG8 Social Security benefits (nontaxable)~ pKA~ pK,~ pKA~ pKL&A~ pOs@~ pO(@:qG2 Foreign-earned income exclusion~ qK@@~ qKO~ qK@~ qK(3A~ qO@R@~ qOµ@;rG3 minus: Investment interest expense deduction~ rKpUA~ rKg~ rKJA~ rKG~ rO؆@~ rO2 A?sG7 Non-limited miscellaneous deductions~ sK@~ sK7>A~ sK@~ sKzBq~ sO m@~ sOg@BtG: Unreimbursed employee business expenses~ tKCA~ tK6~ tKBA~ tK~ tOU@~ tOt@"uI Equals: Expanded income~ uN;AuN8IA~ uNEnuN?AGA~ uRt@~ uRgAvBvCvDvCvDvEvC"wFootnotes at end of table.w7w7w7w8w7w7jxbTable 5.--1997, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of xtyl$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continuedy_zAW[All figures are estimates based on samples--money amounts are in thousands of dollars]zzzz9zz{/{'Returns with income of $200,000 or more{{{:{{||| |! Returns with|;|!Returns without|!}# }Total}$}U.S. income tax}<}U.S. income tax}~#Income concept, item~%Number~%~%Number~=~%Number~% %of%Amount %of =Amount %of %Amountl@a@d@_@nr@_@n@l@M@n@l@w@Uw@U@n@l@`@l@}l@}t@{l@{l@}y@|@i@@M@n@{@T@}P@n@l@&'returns''returns>'returns'5 ((1) ((2) ((3) ?(4) ((5) ((6)FExpanded Income Concept)GSalaries and wages~ K6]~ Kj~ K]~ Kj~ O0@~ O @Business or profession:KKKKOOG Net income~ KLvA~ K*! ~ KsA~ K ~ O`f@~ Op@G Net loss~ K@~ KAA~ K@~ K&~ Ob@~ O@ Farm:KKKKOOG Net income~ K@~ Kw,A~ K@~ Kq,A~ O3@~ O@G Net loss~ K`@~ Kv{s~ K@~ KZr~ OJ@~ Oc@7/Partnership and S Corporation net income (loss)KKKKOO7/ after Section 179 property deduction: [1]KKKKOOG Net income~ K$A~ Kn$~ K0$A~ Kƥ$~ On@~ O:@G Net loss~ KH A~ Kz~ Kp A~ K#~ O}@~ OHA Sales of capital assets:KKKKOOG Net gain~ KO~ Kv:~ KO~ KZ:~ O@~ Od.AG Net loss~ KA~ K4 #A~ K`A~ K#A~ Ox@~ O@4,Sales of property other than capital assets:KKKKOOG Net gain~ KD@~ K`{~ K>@~ K>A~ OW@~ O@G Net loss~ KHA~ Kl~ KXA~ K.l~ Oc@~ O7@!GTaxable interest received~ K* o~ K6m ~ Kn~ KJ ~ O4@~ OؓA$GTax-exempt interest received~ K /~ Kf+y~ K0|'A~ Kc~ Ol@~ OTiAG Dividends~ K)qK\A~ K qK|XA~ OX@~ OP~!A$GStatutory adjustments, total~ K2~ Kb~ K>2~ K-~ Ow@~ O(@:G2 Payments to Individual Retirement Arrangements~ K @~ KA~ KP@~ KA~ OF@~ O_@>G6 Payments to self-employed retirement (Keogh) plans~ K A~ Kn~ K A~ K~ O8@~ Os@&G Moving expenses adjustment~ KN@~ KhA~ K@M@~ K`A~ O@~ O@@HAdjusted gross income~ M>)qMHA~ M qM>A~ QX@~ Q(d!A-G%Investment interest expense deduction~ KA~ K!~ KA~ KFH~ O{@~ O`A,$Total tax preferences excluded from KKKKOO#G adjusted gross income~ K'A~ KRӔ~ K 'A~ K~ O@~ OA6.Total alternative minimum tax preference itemsKKKKOO:2 (excluding tax-exempt interest from private KKKKOOG activity bonds)~ K@~ K eA~ K@~ K A~ OC@~ O'@6.Passive activity loss (alternative minimum taxKKKKOOG adjustment)~ KPA~ KE2A~ K A~ KzI~ O`p@~ OIExpanded income~ N>)qN]A~ N qNA~ RX@~ R'A"Footnotes at end of table.777777jbTable 5.--1997, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of tl$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued_AW[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more ! Returns with"!Returns without!# Total$U.S. income tax$U.S. income taxl@t@l@a@nd@j@p@\@@@@c@U@U@@@@@}w@}s@{@{@}k@@v@t@y@T@{h@Tw@}x@x@}@#Income concept, item%Number%%Number%%Number% %of%Amount %of %Amount %of %Amount&'returns''returns''returns'5 ((1) ((2) ((3) ((4) ((5) ((6)*S"Expanded Income Concept--Continued@@@@@@JExemption amount~ KJ,A~ KR~ K@,A~ K MA~ Ox@~ O$@Itemized deductions:KKKKOO2G* Total per adjusted gross income concept~ K.h~ Ko~ Kjh~ KVM~ OD@~ O>!,G$ Total per expanded income concept~ Kth~ K>l~ KN]h~ KҼZ~ O@~ Ol]A-G% Charitable contributions deduction~ Kd~ K ~ Kd~ K ~ Ox@~ OPc@# Interest paid deduction:KKKKOO5G- Total per adjusted gross income concept~ Kn U~ KV~ K?5A~ K2~ O@~ OheA/G' Total per expanded income concept~ K 3A~ K~~ K*O~ K[~ O@~ O @*G" Total home mortgage interest~ KN~ K~ KN~ K~ O@~ O`@/G' Medical and dental expense deduction~ K@~ K>4~ K;@~ K (A~ Ox@~ O@/G' Net casualty or theft loss deduction~ K@~ KhA~ K<@~ K@~ OW@~ O@G Taxes paid deduction~ K$h~ K2`~ K h~ Kr~ OX@~ O@3+ Net limited miscellaneous deductions perKKKKOO+G# adjusted gross income concept~ KȍA~ KRx~ KDA~ K7~ O@~ O@/G' Non-limited miscellaneous deductions~ K@@~ K 6>A~ K`e@~ KMq~ Ok@~ OP,@+#Excess of exemptions and deductionsKKKKOO'G over adjusted gross income~ K@~ KXvA~ K`@~ KX A~ O@~ O@GTaxable income~ KqK*LA~ KpKG@A~ O x@~ O(AGTax at regular rates~ KXA)qKHA~ K qK>A~ OX@~ O(d!A<4 plus: Total tax preferences excluded from KKKKOO7G/ adjusted gross income [2]~ K'A~ KRӔ~ K 'A~ K~ O@~ OA@G8 Social Security benefits (nontaxable)~ KA~ K@B*A~ KrA~ K2*A~ O@~ Op@:G2 Foreign-earned income exclusion~ K *@~ KRw~ K@~ Kt~ O@g@~ O,@;G3 minus: Investment interest expense deduction~ KA~ K!~ KA~ KFH~ O{@~ O`A?G7 Non-limited miscellaneous deductions~ K@@~ K 6>A~ K`e@~ KMq~ Ok@~ OP,@BG: Unreimbursed employee business expenses~ KDgA~ KN~ KeA~ K.~ OW@~ O @"I Equals: Expanded income~ N>)qN]A~ N qNA~ RX@~ R'AV** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.V[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying property in the year they place it in service, SVKinstead of taking depreciation deductions over a specified recovery period.eV][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.@V8NOTE: Detail may not add to totals because of rounding.bXZSOURCE: IRS, Statistics of Income Bulletin, Winter 1999/2000, Publication 1136, Rev. 2/00.W= Z$> 2"