� \pJNW 0r � �%"d3E7WFgxB�  dMbP?_"*+�%�����Bz�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?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" ";;@" "41#,##0" ";\-#,##0" ";;@" "(%#,##0" ";\-#,##0" ";;@" "0-#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "30#,##0" ";\-#,##0" ";;@" "2/#,##0" ";\-#,##0" ";;@" "sp@"............................................................................................................."30#,##0" ";\-#,##0" ";\-\-" ";@" "GD#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @A>#,##0" ";\-#,##0" ";\-\-" ";@" "?<#,##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 <� ��C :� ��C ;� ��C 9� ��C  � ��C  �C "�C  (��C  ,�C  �C  ,�C  �C  ,��C "8��C % ,�C % �C % ,��C "8�C  (�C  ,�C  �C &8�C &8��C  (��C  (�C &�C &8�C &8�C "8��C "8�C "8�C $ ,��C % ,��C $#<��C %#<��C % ,��C % ,�C "�C  �C &<�C &<��C  ,��C  ,�C &�C &<�C &<�C "<��C "8��C "<�C  "<�C %&<��C %&<�C %&<�C %"<��C %"<�C "8�C % "<�C  ,��C $ ,�C + ,��C + ,��C + ,�C +#<��C + ,�C $ ,��C $ ,�C %#<�C % #<��C . #<��C $ #<��C + #<��C "�C 0 �C 1 ,��C 1 #<��C 1#<��C 1 ,��C 1 ,�C "8�C 2 ,��C 2 #<��C 2#<��C 2 ,�C 1 ,�C 0 �C 0 ,�C  �C 5 #<��C 8 �C 8 ��������������������B�������������U} �#�} � �} $ � �l��s�m@ ��@n�e@�[@��y@�t@��b@ �a@ �d@ �e@t �r@G �_@�n@�l@�M@}�n@}�l@{�w@{�u@}�n@�l@�`@�l@�l@�t@�l@�l@��y@�|@G�i@ogTable 6.--1997, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of ia$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/%'Returns with income of $200,000 or more&&&&&'() Returns with*)Returns without)5 %Total+&worldwide income tax+&worldwide income tax&5Income concept, item,Number,,Number,,Number, ,of,Amount ,of ,Amount ,of ,Amount-returns--returns--returns-  .(1) .(2) .(3) .(4) .(5) .(6)% WAdjusted Gross Income Concept , , , , , , XSalaries and wages~ 0N:]~ Ki~ 0~2]~ KTi~ /@@~ /@@ 6Business or profession: 0 K 0 K / / X Net income~ 0,A~ Ka ~ 0p A~ K ~ /e@~ /K@X Net loss~ 0@~ Kl�~ 0p@~ KAA~ /`@~ /�1@ 6Farm:0K0K//X Net income~ 0@~ K�=,A~ 0@~ K,:,A~ /*@~ /p~@X Net loss~ 0r@~ Ko~ 0k@~ K�8o~ /I@~ / @76/Partnership and S Corporation net income (loss)0K0K//56- after section 179 property deduction: [1]0K0K//X Net income~ 0�(~ K$~ 06�(~ K¢�$~ /g@~ /i@X Net loss~ 0�. A~ K~ 0! A~ K�~ /@{@~ /|A 6Sales of capital assets:0K0K//X Net gain~ 0`3A~ Kz w:~ 0@^3A~ KNa:~ /@~ /,,AX Net loss~ 0`�A~ Kl�"A~ 0@�A~ Kf %~ /@p@~ /@46,Sales of property other than capital assets:0K0K//X Net gain~ 0@~ KH�?A~ 0�@~ Kj~~ /@W@~ /7@X Net loss~ 0`�A~ KH�;A~ 0A~ Kl~ / b@~ /@!XTaxable interest received~ 0�l~ Kz ~ 0� l~ KN ~ /@~ /,$A$XTax-exempt interest received~ 0^^+~ K~VK~ 0X+~ KrI~ / v@~ /�?@X Dividends~ 0^P^~ K~k� ~ 0C^~ Kj/� ~ /@~ / xA7X/Pensions and annuities in adjusted gross income~ 0�u@G?�v@ 6Rent: 0 K 0 K / /!X Net income~ !0�A~ !K^~ !0 �A~ !KhA~ !/g@~ !/ @:"X2 Net loss, total (deductible and nondeductible)~ "0Y A~ "Ke�~ "0`S A~ "Kǜ~ "/i@~ "/@'#X Nondeductible rental loss~ #0aA~ #K v6A~ #0]A~ #K f6A~ #/_@~ #/֯@$6Royalty:$0$K$0$K$/$/%X Net income~ %0`�@~ %K��~ %0`@~ %Kֻ�~ %/\@~ %/@&X Net loss~ &0@~ &K�@~ &0@~ &K @~ &/@~ &/@P@'6Estate or trust:'0'K'0'K'/'/(X Net income~ (0Ь@~ (KZ~ (0@~ (K~Z~ (/I@~ (/4@)X Net loss~ )0@~ )KSA~ )0@~ )KA~ )/9@~ )/@ *XState income tax refunds~ *0w2~ *KV�~ *06r2~ *K�~ */@v@~ */Z@+XAlimony received~ +0@~ +K`�A +2**~ +NA +1**~ +1U@9,X1Social Security benefits in adjusted gross income~ ,0A~ ,K�~ ,0�A~ ,K~~ ,/ r@~ ,/*@--X%Social Security benefits (nontaxable)~ -0A~ -K,~ -0�A~ -K,~ -/ r@~ -/@!.XUnemployment compensation~ .0@~ .K`@~ .0@~ .K@@~ ./@~ ./1@/X Other income~ /0t8A~ /Ky-~ /0�4A~ /Krs,~ //m@~ //f@0X Other loss~ 00@~ 0K�2A~ 02@~ 0K8�2A~ 0/(@~ 0/@'1XForeign-earned income exclusion~ 10@@~ 1KO 12**~ 1K3A 11**~ 1UQ@2X Total income~ 20�;A2Kyr3A~ 20�;A2K@G.A~ 2/`@~ 2/Y)$3XStatutory adjustments, total~ 30P)A~ 3KRU~ 30�2~ 3K*`~ 3/w@~ 3/@:4X2 Payments to Individual Retirement Arrangements~ 40V@~ 4KA~ 40`T@~ 4KA~ 4/D@~ 4/_@>5X6 Payments to self-employed retirement (Keogh) plans~ 50 A~ 5K~ 50 A~ 5K�~ 5/>@~ 5/|@&6X Moving expenses adjustment~ 60@@~ 6KA~ 62@~ 6NA~ 61@~ 617@7dAdjusted gross income~ 73�;A7LϧA~ 73�;A7L;A~ 7P`@~ 7Pd(-8X%Investment interest expense deduction~ 80pUA~ 8Kg~ 80JA~ 8KBK~ 8/(@~ 8/\yA,96$Total tax preferences excluded from 909K909K9/9/#:X adjusted gross income~ :0�&A~ :KVd~ :0�&A~ :Ka~ :/w@~ :/@6;6.Total alternative minimum tax preference items;0;K;0;K;/;/:<62 (excluding tax-exempt interest from private <0<K<0<K</</=X activity bonds)~ =0@@~ =K4wA~ =0 @~ =KX!A~ =/A@~ =/w@6>6.Passive activity loss (alternative minimum tax>0>K>0>K>/>/?X adjustment)~ ?0@`A~ ?KH~ ?0XA~ ?K�*H~ ?/m@~ ?/A@@�l@�A�w@B�b@C��@nD��@ E��@�F�o@G�[@�H�y@I�t@J�b@K�a@tL�d@GM�r@N�p@O�\@P��@}Q��@}R�c@{S��@{T��@}U��@V��@W�w@X�s@Y��@Z��@[�k@\�@�]�v@^�t@G_�y@@eExpanded income~ @4�;A@M8IA~ @4�;A@M� HA~ @Q@@~ @QH$ A"A"Footnotes at end of table.AAAAAAlBdTable 6.--1997, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income BBBBBBwCoof $200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedCCCCCC_DW[All figures are estimates based on samples--money amounts are in thousands of dollars]DDDDDDE6/E7'Returns with income of $200,000 or moreE8E8E8E8E8F9F:F; Returns withF<F;Returns withoutF;G5 G7TotalG=G8worldwide income taxG=G8worldwide income taxG8H5Income concept, itemH>NumberH>H>NumberH>H>NumberH> I>ofI>Amount I>of I>Amount I>of I>AmountJ?J@returnsJ@J@returnsJ@J@returnsJ@K! KA(1) KA(2) KA(3) KA(4) KA(5) KA(6)2LW*Adjusted Gross Income Concept -- ContinuedL>L>L>L>L>L>MXExemption amount~ M2.�5~ MNR~ M2d�*A~ MN ~ M/y@~ M/H@N6Itemized deductions:N2NKN2NKN/N/2OX* Total per adjusted gross income concept~ O2>f~ OK�~ O2f~ OKj4]~ O/X@~ O/I*A-PX% Charitable contributions deduction~ P2b~ PK62�~ P2:b~ PK�~ P/@~ P/`M@#Q6 Interest paid deduction:Q2QKQ2QKQ/Q/6RX. Total per adjusted gross income concept~ R2&T~ RK.Q~ R2�;5A~ RKb�2~ R/@~ R/�A+SX# Total home mortgage interest~ S2F O~ SK�~ S2�O~ SK�#�~ S/@~ S/ @/TX' Medical and dental expense deduction~ T2@@~ TK�&~ T2@@~ TK$~ T/a@~ T/A@/UX' Net casualty or theft loss deduction~ U2@~ UKoA~ U2<@~ UK@~ U/@U@~ U/@@VX Taxes paid deduction~ V2Sf~ VKҋz~ V2Df~ VKVVw~ V/@~ V/@3W6+ Net limited miscellaneous deductions perW2WKW2WKW/W/+XX# adjusted gross income concept~ X2d�A~ XK"~ X2A~ XK|~ X/v@~ X/@V@/YX' Non-limited miscellaneous deductions~ Y2@~ YK7>A~ Y2@~ YKzBq~ Y/m@~ Y/g@+Z6#Excess of exemptions and deductionsZ2ZKZ2ZKZ/Z/'[X over adjusted gross income~ [2`@~ [K] A~ [2`@~ [K�A~ [/`@~ [/�8 A\XTaxable income~ \2n=n~ ]KNA~ ]2;n~ ]KbNA~ ]/a@~ ]/o@!^XIncome tax before credits~ ^2>=n~ ^K}TA~ ^2;n~ ^KSA~ ^/a@~ ^/o@_6 Tax credits:_2_K_2_K_/_/`�l@�a�h@b�w@c�x@nd�x@e�}@�f��@g�z@�h�r@i�{@j�{@k�i@tl��@Gm��@n��@o�o@p�b@}q�@}r�|@{s��@{t��@}u��@v��@w��@x��@y��@z�b{�z|��@�}��@~�o@G�[@`X Total~ `2H� A~ `KNG~ `2� A~ `KF~ `/a@~ `/o@aX Child care credit~ a2 D@~ aK @~ aSC@~ aV�@~ aU@~ aU@ bX Minimum tax credit~ b2@~ bKX2"A~ b2@~ bK#~ b/^@~ b/@ cX Foreign tax credit~ cg~ cZ~ cg~ cZ~ ca~ ca%dX General business credit~ d2@@~ dKX�A~ d2@~ dK�A~ d/2@~ d/q@+eX#Alternative minimum tax (Form 6251)~ e2�A~ eK~ e2�A~ eK~ e_~ e`"fXWorldwide total income tax~ f2�;A~ fKnA~ f2�;A~ fKnA~ f_~ f`gXForeign taxes paid~ g2�A~ gK~ g2�A~ gK~ g_~ g`;h63 Foreign taxes paid on excluded foreign-earnedh2hKh2hKhThT#iX income (Form 1116)~ i2E@~ iK�)A~ i2E@~ iK�)A~ i`~ i`)j6!Taxable income which would yield:j2jKj2jKj/j/$kX Income tax before credits~ k2>=nkKA~ k2;nkKA~ k/a@~ k/b@#lX Income tax after credits~ l2;nlKA~ l2;nlKA~ l`~ l`%mX Worldwide total income tax~ m2�;AmK�A~ m2�;AmK�A~ m`~ m`/nf'Reconciliation of adjusted gross incomen2nKn2nKn/n/"of and expanded income:o2oKo2oKo/o/pX Adjusted gross income~ p2�;ApKϧA~ p2�;ApK;A~ p/`@~ p/d(<q64 plus: Total tax preferences excluded from q2qKq2qKq/q/7rX/ adjusted gross income [2]~ r2�&A~ rKVd~ r2�&A~ rKa~ r/w@~ r/@@sX8 Social Security benefits (nontaxable)~ s2A~ sK,~ s2�A~ sK,~ s/ r@~ s/@:tX2 Foreign-earned income exclusion~ t2@@~ tKO t2**~ tK3A t1**~ tUQ@;uX3 minus: Investment interest expense deduction~ u2pUA~ uKg~ u2JA~ uKBK~ u/(@~ u/\yA?vX7 Non-limited miscellaneous deductions~ v2@~ vK7>A~ v2@~ vKzBq~ v/m@~ v/g@BwX: Unreimbursed employee business expenses~ w2CA~ wK6�~ w2BA~ wKDA~ w/S@~ w/ԝ@$xe Equals: Expanded income~ xR�;AxO8IA~ xR�;AxO� HA~ xJ@@~ xJH$ A"yFootnotes at end of table.yyyyyylzdTable 6.--1997, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income zw{oof $200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued{_|W[All figures are estimates based on samples--money amounts are in thousands of dollars]|||| ||}6/}%'Returns with income of $200,000 or more}&}&}B}&}&~'~(~) Returns with~C~)Returns without~)5 %Total+&worldwide income taxD&worldwide income tax&�l@���t@��b@��a@n��d@��_@���r@��_@���n@��l@��M@��n@t��l@G��w@��w@��n@��l@}��`@}��l@{��l@{��t@}��l@��l@��y@��|@��i@���@��M@��n@����@��@G��P@5Income concept, item,Number,,NumberE,Number, �,of�,Amount �,of �EAmount �,of �,Amount�?�-returns�-�-returns�F�-returns�-�G �.(1) �.(2) �.(3) �H(4) �.(5) �.(6)�WExpanded Income Concept�'�'�'�0�'�'�XSalaries and wages~ �Y6]~ �Yj~ �YN]~ �Y j~ �/{@~ �/ 1@�6Business or profession:�Y�Y�Y�Y�/�/�X Net income~ �YLvA~ �Y*�! ~ �YsA~ �YJ0! ~ �/`c@~ �/;@�X Net loss~ �Y@~ �YAA~ �Y@~ �YJ8�~ �/`@~ �/p@ �6Farm:�Y�Y�Y�Y�/�/�X Net income~ �Y@~ �Yw,A~ �Y@~ �Yhq,A~ �/2@~ �/@�X Net loss~ �Y`@~ �Yv{s~ �Y`@~ �Ys~ �/H@~ �/\@7�6/Partnership and S Corporation net income (loss)�Y�Y�Y�Y�/�/7�6/ after section 179 property deduction: [1]�Y�Y�Y�Y�/�/�X Net income~ �Y�$A~ �Yn$~ �Yt�$A~ �Yj$~ �/j@~ �/!@�X Net loss~ �YH A~ �Yz�~ �Yh A~ �Y&[�~ �/{@~ �/nA �6Sales of capital assets:�Y�Y�Y�Y�/�/�X Net gain~ �YO~ �Yv:~ �YnO~ �YJ�:~ �/0@~ �/XA�X Net loss~ �YA~ �Y4 #A~ �YA~ �Y)&~ �/ @~ �/d@4�6,Sales of property other than capital assets:�Y�Y�Y�Y�/�/�X Net gain~ �YD@~ �Y`{~ �Y`?@~ �Y�{~ �/@U@~ �/ȳ@�X Net loss~ �YH�A~ �Yl~ �YA~ �Y~2l~ �/b@~ �/ @!�XTaxable interest received~ �Y* o~ �Y6m� ~ �YZn~ �Yf� ~ �/Ж@~ �/A$�XTax-exempt interest received~ �Y� /~ �Yf+y~ �Y|'A~ �YR!d~ �/|@~ �/ A�X Dividends~ �Y��(~ �/Pv@~ �/@ �6Rent:�Y�Y�Y�Y�/�/�X Net income~ �Y0�A~ �Y�*~ �YA~ �YJ/*~ �/k@~ �/@:�X2 Net loss, total (deductible and nondeductible)~ �Y� A~ �Yj~ �Y� A~ �Y$CA~ �/j@~ �/@'�X Nondeductible rental loss~ �YA~ �YZ~ �YH�A~ �Y6A~ �/Z@~ �/@�6Royalty:�Y�Y�Y�Y�/�/�X Net income~ �YP@~ �Y�.�~ �Y�@~ �Y�~ �/`a@~ �/.@��l@���l@��X@��n@n��l@��x@���p@���@����@��y@��l@��j@t��@G��t@��|@���@���@}��~@}��}@{���@{��l@}��{@��v@��}@��u@��v@��q@��w@��b���p��{@g���@�X Net loss~ �Yy@~ �Y`@~ �Yt@~ �Y@~ �/@~ �/$@�6Estate or trust:�Y�Y�Y�Y�/�/�X Net income~ �Y`@~ �Y�0\~ �Y|@~ �Y�\~ �/@_@~ �/@�X Net loss~ �Y@~ �YA~ �Y@~ �YA~ �/A@~ �/ @ �XState income tax refunds~ �Y �)A~ �Y�~ �YP�)A~ �YE�~ �/}@~ �/@�XAlimony received~ �Y@~ �Y0�A~ �Z@~ �Z`A~ �/@~ �/ k@9�X1Social Security benefits in adjusted gross income~ �Y�A~ �YN�)~ �YrA~ �Y(~ �/p@~ �/@-�X%Social Security benefits (nontaxable)~ �Y�A~ �Y@B*A~ �YrA~ �Y�2*A~ �/p@~ �/@!�XUnemployment compensation~ �Y@~ �Ys@~ �Y@~ �Yp@~ �/ @~ �/<@�X Other income~ �YA~ �Y+~ �Yt�A~ �YB2+~ �/k@~ �/@�X Other loss~ �Y6@~ �YX�9A~ �Y�3@~ �Y f~ �/1@~ �/@'�XForeign-earned income exclusion~ �Y *@~ �YRw�~ �Y(@~ �Y`�~ �1*@~ �1x@�X Total income~ �Y>)q�Y\A~ �Y�q�Y YA~ �/h@~ �/lA$�XStatutory adjustments, total~ �Y�2~ �Yb~ �Yޫ2~ �Y�6~ �/u@~ �/¥@:�X2 Payments to Individual Retirement Arrangements~ �Y @~ �YA~ �Y@~ �YA~ �/D@~ �/\@>�X6 Payments to self-employed retirement (Keogh) plans~ �Y A~ �Yn~ �Y A~ �Y�~ �/5@~ �/r@&�X Moving expenses adjustment~ �YN@~ �Yh�A �[**~ �YؐA �1**~ �12@�dAdjusted gross income~ �\>)q�\H�A~ �\�q�\9�A~ �Ph@~ �P|@A-�X%Investment interest expense deduction~ �Y�A~ �Y!~ �YA~ �Y~ �/w@~ �/_@,�6$Total tax preferences excluded from �Y�Y�Y�Y�/�/#�X adjusted gross income~ �Y'A~ �YRӔ~ �Y�/~ �Yr~ �/@~ �/`A6�6.Total alternative minimum tax preference items�Y�Y�Y�Y�/�/:�62 (excluding tax-exempt interest from private  �Y �Y�Y�Y�/�/�X activity bonds)~ �Y@~ �Y eA~ �Y@~ �Yx A~ �/@@~ �/@6�6.Passive activity loss (alternative minimum tax�Y�Y�Y�Y�/�/�X adjustment)~ �YP�A~ �YE2A~ �Y@�A~ �YI~ �/@l@~ �/(@�eExpanded income~ �]>)q�]]A~ �]�q�]vA~ �Qh@~ �Q#A"�"Footnotes at end of table.������l�dTable 6.--1997, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income w�oof $200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]������/�%'Returns with income of $200,000 or more�&�&�&�&�&��l@���[@��y@��t@n��b@��a@���d@��l@���p@��\@���@���@t���@G��c@���@���@���@}���@}���@{��w@{��s@}���@���@��k@��@��v@��t@��y@��T@���h@��w@G��x@�'�(�) Returns with�*�)Returns without�)�5 �%Total�+�&worldwide income tax�+�&worldwide income tax�&�5Income concept, item�,Number�,�,Number�,�,Number�, �,of�,Amount �,of �,Amount �,of �,Amount��-returns�-�-returns�-�-returns�-�! �.(1) �.(2) �.(3) �.(4) �.(5) �.(6),�^$Expanded Income Concept -- Continued�0�I�I�I�I�I�XExemption amount~ �YJ,A~ �YR~ �YhA,A~ �YJ`�~ �_@~ �_ô@�6Itemized deductions:�Y�Y�Y�Y�_�_2�X* Total per adjusted gross income concept~ �Y.h~ �Yo~ �Ylh~ �Y�R~ �_0@~ �_ĉA,�X$ Total per expanded income concept~ �Yth~ �Y>l~ �Y^_h~ �Y[~ �_@~ �_P�A-�X% Charitable contributions deduction~ �Yd~ �Y ~ �Y$9A~ �Y�1 ~ �_ԑ@~ �_@8@#�6 Interest paid deduction:�Y�Y�Y�Y�_�_6�X. Total per adjusted gross income concept~ �Yn U~ �YV�~ �Y6T~ �Y�~ �_p@~ �_@Q�@0�X( Total per expanded income concept~ �Y �3A~ �Y~�~ �Y3A~ �Y~~ �_@~ �_@+�X# Total home mortgage interest~ �YN~ �Y��~ �Y>N~ �YJ�~ �_@~ �_@/�X' Medical and dental expense deduction~ �Y@~ �Y>�4~ �Y@@@~ �YH0~ �_@~ �_t@/�X' Net casualty or theft loss deduction~ �Y@~ �Yh�A~ �Y<@~ �Y@~ �_W@~ �_@�X Taxes paid deduction~ �Y$h~ �Y2`�~ �Y�:A~ �Yn~ �_@~ �_ n@3�6+ Net limited miscellaneous deductions per�Y�Y�Y�Y�_�_+�X# adjusted gross income concept~ �YȍA~ �YRx~ �Y܁A~ �Y6?~ �_؇@~ �_@/�X' Non-limited miscellaneous deductions~ �Y@@~ �Y 6>A~ �Ye@~ �YMq~ �_k@~ �_P,@+�6#Excess of exemptions and deductions�Y�Y�Y�Y�_�_'�X over adjusted gross income~ �Y@~ �YXvA~ �Yh@~ �Y A~ �_@~ �_P�@�XTaxable income~ �Y�q�Y*LA~ �Y@)q�YH�A~ �Y�q�Y9�A~ �_h@~ �_|@A<�64 plus: Total tax preferences excluded from �Y�Y�Y�Y�_�_7�X/ adjusted gross income [2]~ �Y'A~ �YRӔ~ �Y�/~ �Yr~ �_@~ �_`A@�X8 Social Security benefits (nontaxable)~ �Y�A~ �Y@B*A~ �YrA~ �Y�2*A~ �_p@~ �_@:�X2 Foreign-earned income exclusion~ �Y *@~ �YRw�~ �Y(@~ �Y`�~ �a*@~ �ax@;�X3 minus: Investment interest expense deduction~ �Y�A~ �Y!~ �YA~ �Y~ �_w@~ �__@?�X7 Non-limited miscellaneous deductions~ �Y@@~ �Y 6>A~ �Ye@~ �YMq~ �_k@~ �_P,@B�X: Unreimbursed employee business expenses~ �YDgA~ �YN~ �YfA~ �Y~ �_S@~ �_p@$�e Equals: Expanded income~ �c>)q�c]A~ �c�q�cvA~ �bh@~ �b#A��h�** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.��h�[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying property in the year they place it in service, S�hKinstead of taking depreciation deductions over a specified recovery period.e�h][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.@�h8NOTE: Detail may not add to totals because of rounding.b�iZSOURCE: IRS, Statistics of Income Bulletin, Winter 1999/2000, Publication 1136, Rev. 2/00.�$�@�= Z��$> ��" �������������������������������