� \pJNW  =�UI �#&=OeaB�  dMbP?_"*+�%�����H1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1 x�Arial1'x� MS Sans Serifns Serif�w1 ��Arial1'x� Courier Newrier Newif�w1 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" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "74#,##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  � ��C  � ��C  �C #�C  �C "8��C  �C  (��C  ,��C 8��C <C !8C !�C �C &8C 8��C &8�C &8C 8�C 8��C "8�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 &8�C 8�C & ,�C �������������U} �#} � } I} } I} I} $  �  �l@h �/@ �t@l �@n  �c� ���  ��@ ��@h ��@ ��@ ��@ ��@t ��@G ��@ ��@ ��@ ��@ ��@ ��@{ ��@{ ��@ ��@ ��@ ��@ ��@ ��@ ��@{ ��@T ��@ ��@ ��@ ��@+C#INDIVIDUAL INCOME TAX RETURNS, 1997p,hTable 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital,Status_*W(All figures are estimates based on samples--money amounts are in thousands of dollars)   #All$#Joint returns of$#Separate returns of$     'Item%returns&%married persons&%married persons&     Number ofAmount Number ofAmount Number ofAmount    returnsreturnsreturns    ~ ~ ~ ~ ~ ~ �    * )"Adjusted gross income less deficit~ 3� 0 5 A~ 7Nٸ  5A~ 9F~ 3        )Salaries and wages~ 3_� 5�A~ 7*�  5�(iA~ 9j~ 3�!        )Taxable interest~ 3n� ~ 5J(~ 7H�~ 5J>~ 9F~ 3:       )Tax-exempt interest~ 3j�,~ 5f ~ 7v~ 5C~ 9O@~ 3 A       ) Dividends~ 3� ~ 5U�~ 7~ 5:~ 9(KA~ 3J�       )State income tax refunds~ 3R��~ 5>@\~ 7�~ 5�~ 9�!~ 3�A    )Alimony received~ 3�6A~ 5�/~ 7@~ 5O@~ 9*@~ 3@    Business or profession:357593    ( Net income~ 3@~ 5Z52~ 7p�~ 5B%~ 9` A~ 3:�    (Net loss~ 3�~ 5R�~ 7V~ 5�~ 9p@~ 30     Sales of capital assets:357593    (Net gain in AGI~ 3`�~ 5cV~ 7Bŧ~ 5 c@~ 9� A~ 3qe    (Net loss in AGI~ 3~ 5~ 7C�~ 5R~ 9@~ 3@    3)+Sales of property other than capital assets~ 3j{j~ 5:ݦ�~ 73A~ 5^�~ 9@@~ 3@�    !)Taxable IRA distributions~ 3rF{~ 5�( ~ 7Z~ 5e ~ 9�0@~ 3A    %)Pensions and annuities in AGI~ 3�~ 5N=~ 7\�~ 5�)~ 9haA~ 3[�    Rent and royalty:357593    ( Net income~ 3e~ 5G ~ 7�~ 5^U ~ 9@~ 35    (Net loss~ 3�$F~ 5�~ 7��~ 5Q|~ 9@~ 3!    $)Farm rental income less loss~ 3� $A~ 5:i�~ 7<`A~ 5f~ 9κ@~ 3�:@    :-2Partnership and S Corporation net income less loss~ 3�1p~ 5�!(~ 7�= ~ 5�!~ 9@~ 3a�    -)%Estate and trust net income less loss~ 3�A~ 52w�~ 7$A~ 5~ 9׸@~ 3p�A    !)Farm net income less loss~ 3�~ 5�^~ 7i~ 5~ 9@~ 30��     �l@h! ��@" ��@l# ��@n$ ��@% ��@ & ��@' ��@h( ��@) ��@* ��@+ ��@t, ��@G- ��@. ��@/ ��@0 ��@1 ��@2 ��@{3 ��@{4 ��@5 ��@6 ��@7 ��@8 ��@9 ��@: ��@{; ��@T< ��@= ��@> ��@? ��@! )Unemployment compensation~ 3Ҳ~ 5Z�~ 7sJA~ 5r~ 9A~ 3<�A      '!)Social security benefits in AGI~ !3��~ !5�.�~ !7@F~ !5� ~ !9@~ !3�-!!! ! ! ! ")Other income less loss~ "3V#!~ "5B݌~ "7L�~ "5�8~ "9@~ "3�&&""" " " " ##)Total statutory adjustments~ #3z~ #51 ~ #7 ?�~ #5��~ #9�A~ #3B### # # # $(Primary IRA payments~ $3zY�~ $5~ $7R%�~ $5_~ $9@~ $3@$$$ $ $ $ %(Secondary IRA payments~ %3@~ %5@~ %7\@~ %5@d@ %9*9 %3*22%%% % % %  &(Payments to a Keogh plan~ &3vH~ &5p~ &76�9~ &5ʻ~ &9@~ &3�5@&&& & & & )'(!Deduction for self-employment tax~ '32�8~ '5*~�~ '7�aA~ '5K�~ '9^ A~ '3 A''' ' ' ' 0(((Self-employed health insurance deduction~ (3}�~ (5J2�~ (7xAA~ (5ZQ�~ (9r@~ (3@t@((( ( ( ( ")(Moving expenses adjustment~ )36�/~ )5jp~ )7 A~ )5P~ )9@@~ )3&�@))) ) ) ) !*)Total itemized deductions~ *3Nc�*5gA~ *7�~ *5,wm~ *9�.A~ *3eA*** * * * -+(%Medical and dental expenses deduction~ +3V@~ +5T�~ +7�~ +56�~ +9w@~ +3t�A+++ + + + ,(Taxes paid deduction~ ,3�~ ,5j�4~ ,7^c�~ ,5o(~ ,90�-A~ ,3q,,, , , , -(Interest paid deduction~ -3VMW~ -5v\�;~ -7"�4~ -5.~ -9%A~ -3|--- - - - .(Contributions deduction~ .3j~ .5j2�~ .7�Q~ .5"�~ .90~ .3l|... . . . (/( Casualty or theft loss deduction~ /3P@~ /5@~ /7`J@~ /50]$A/9*1,115/3*2,911/// / / / &0(Total miscellaneous deductions~ 035~ 05BCS ~ 07�U~ 05fH~ 09 F A~ 03$,A000 0 0 0  1)Basic standard deduction~ 13:|:~ 15�/!f~ 17g�~ 15u(~ 19�!^~ 13�D111 1 1 1 %2)Additional standard deduction~ 23�~ 25>�-~ 27 J^~ 25�>�~ 290@~ 23 @222 2 2 2 3)Taxable income~ 33^35A~ 37Jb] 35Z A~ 39�~ 332333 3 3 3 4)Total tax credits~ 43t�~ 45V�~ 47ʔ�~ 45�~ 49P@~ 43آA444 4 4 4 5(Child care credit~ 53*a~ 55d�~ 57�~ 55F-c~ 59`@~ 53@555 5 5 5 *6("Credit for the elderly or disabled~ 638<A~ 65 (@~ 67@@~ 65y@ 69- 63-666 6 6 6 7(Foreign tax credit~ 73t�~ 75֟�~ 775A~ 75vg�~ 79@~ 73(� A777 7 7 7 281*Earned income credit used to offset income838587858983888 8 8 8 90tax before credits~ 93�~ 95�~ 97nԀ~ 95�*A 99- 93-999 9 9 9 :(Minimum tax credit~ :3@~ :5$A~ :7@~ :5"~ :9@~ :3 @::: : : : ;(General business credit~ ;38�A~ ;5�7)A~ ;7(\A~ ;5l*~ ;9 @~ ;3!@;;; ; ; ; *<("Empowerment zone employment credit~ <3p@~ <5@~ <7@~ <5@ <9� <3�<<< < < < *=("Nonconventional source fuel credit~ =3f@~ =5`@~ =7@~ =5@ =9� =3�=== = = =  >)Income tax after credits~ >3.G>5A~ >7�= ~ >5ʫ*}~ >9^q�~ >3B�>>> > > > ?)Alternative minimum tax~ ?3"A~ ?5s�~ ?7�2A~ ?5� �~ ?9s@~ ?3A??? ? ? ? @ �l@hA ��@B ��@lC ��@nD ��@E ��@ F ���G ���.H ���.I ��@J �t@K �@t L �c@WM �p@N �~@O �u@P�a@Q�^@R��@{S�v@{T�p@U�s@V�i@W�x@X�n@Y�_@Z�j@{[�h@T\�`@]�o@^�o@_��@@)Total income tax~ @3�I@5A~ @7� ~ @5@}~ @9qAA~ @3|�@@@ @ @ @ A)Total tax liability~ A3"A5PA~ A7J A5_UmA~ A9��~ A3u�AAA A A A B)Total tax payments~ B3�B5xfA~ B7J� B5LfA~ B9z˒~ B3bԶBBB B B B C(Income tax withheld~ C3CcC5ZAYA~ C7~Lo ~ C5Z ^~ C9AA~ C3rg�CCC C C C D(Estimated tax payments~ D3*3 ~ D5Z�&~ D7p�~ D5~ D9�'A~ D3��DDD D D D E)Overpayment refunded~ E3�>[~ E5T�~ E7`B~ E5~@� ~ E9�?Y~ E35AEEE E E E !F+Tax due at time of filing~ F4�2p~ F6&c~ F8�~ F6F~ F:.A~ F4^�FFF F F F &G/ Footnotes at end of table.G2G2G2G2G2G2GGG G G G +HC#INDIVIDUAL INCOME TAX RETURNS, 1997H2H2H2H2H2H2HHH H H H pI,hTable 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalJ,Status--Continued_K*W(All figures are estimates based on samples--money amounts are in thousands of dollars)LL#Returns of headsL$L# Returns ofL$L@ Returns ofL! M'ItemM% of householdsM&M%surviving spousesM&MAsingle personsM"N Number ofNAmountN Number ofNAmountN Number ofNAmountOOreturnsOOreturnsOOreturnsOP~ P~ P ~ P"~ P$~ P&~ P(�*Q)"Adjusted gross income less deficit~ Q9~ Q32�3Z~ Q;@@~ Q7z~ Q3� Q3gAR)Salaries and wages~ R9z~ R3cO~ R;@u@~ R7bN~ R3:y R3@TAS)Taxable interest~ S9J ~ S3&�~ S;T@~ S7P?A~ S3f�~ S3n� T)Tax-exempt interest~ T9|@~ T3~�6~ T;@~ T79@~ T3.lk~ T36"�U) Dividends~ U93A~ U3V�~ U;t@~ U7A~ U3ju�~ U3Jk  V)State income tax refunds~ V9ZW~ V3&�4~ V;@~ V7u@~ V3*z�~ V3 AAW)Alimony received~ W9PA~ W3d�?A W;- W7-~ W3x A~ W3�XBusiness or profession:X9X3X;X7X3X3Y( Net income~ Y9JH~ Y3~ Y;@~ Y7(CA~ Y3^o�~ Y3laZ(Net loss~ Z9� A~ Z3W~ Z;@~ Z7@~ Z3&+:~ Z3fg1 [Sales of capital assets:[9[3[;[7[3[3\(Net gain in AGI~ \9Pe)A~ \3J~ \;&@~ \7RA~ \3�~ \3FĊ](Net loss in AGI~ ]9 iA~ ]3A~ ];`@~ ]7}@~ ]3j\W~ ]3�3^)+Sales of property other than capital assets~ ^9@~ ^3~ ^;j@~ ^7~ ^3A~ ^38��!_)Taxable IRA distributions~ _9pA~ _3J_;*2,237_7*11,586~ _3B=A~ _3N�%`�l@ha�}@b�Y@lc�j@nd�h@e�~@ f��@g��@.h��@.i��@j�@k�v@tl�{@Gm�|@n�r@o�@p��@q��@r��@{s�y@{t��@u�t@v�w@w�w@x�|@y�~@z�x@{{��@T|�r@}�q@~�y@��@%`)Pensions and annuities in AGI~ `9FE~ `3:~ `;@o@~ `7uA~ `3*v�~ `3zaRent and royalty:a9a3a;a7a3a3b( Net income~ b9IA~ b3~]~ b;@~ b7U@~ b3^^~ b3j�c(Net loss~ c9x�A~ c3p~ c;@~ c7@~ c3N~ c3R�$d)Farm rental income less loss~ d9@~ d3`@ d;*3 d7*170~ d3\ A~ d3�M:e-2Partnership and S Corporation net income less loss~ e98�A~ e3�~ e;@~ e7@~ e3�8T~ e3J̽-f)%Estate and trust net income less loss~ f9@~ f3A~ f;@~ f7�@~ f3� A~ f3 r�!g)Farm net income less loss~ g9`@~ g3P` � g;*406g7*-10,383~ g3A~ g3�!h)Unemployment compensation~ h9XI~ h3�h;*1,199h7*1,613~ h3�~ h3r�?'i)Social security benefits in AGI~ i9@ A~ i3Y<~ i;@~ i7@~ i3�~ i3n�j)Other income less loss~ j9ؗA~ j3� /A~ j;@~ j7@*@~ j34A~ j3�%#k)Total statutory adjustments~ k9o8A~ k3Z~ k;:@~ k7@Z@~ k39~ k3zfl(Primary IRA payments~ l9�A~ l3(5Al;*1,469l7*2,771~ l3n]~ l3r�m(Secondary IRA payments m9- m3- m;- m7-~ m3O@~ m3 @ n(Payments to a Keogh plan~ n9�@~ n3 An;*1,140n7*7,918~ n3�A~ n3O6A)o(!Deduction for self-employment tax~ o9Q2A~ o3^�5~ o;0@~ o7@~ o32]�~ o3rD�0p((Self-employed health insurance deduction~ p90hA~ p3H�A~ p;@~ p7P@~ p3~�.~ p3�!A"q(Moving expenses adjustment~ q9 @~ q3@q;*1,199q7*2,082~ q3 � A~ q3`A!r)Total itemized deductions~ r9BA~ r3B~ r;@%@~ r7/A~ r3~ r3W -s(%Medical and dental expenses deduction s9� s3� s;� s7~ s3c~ s3�t(Taxes paid deduction~ t9֜�~ t3"K~ t;@%@~ t7A~ t3 ~ t3ru(Interest paid deduction~ u9~ u3H�~ u; @~ u7A~ u3.s~ u3fs v(Contributions deduction~ v9{�~ v3��~ v;@@~ v7P@~ v3%�~ v3*(w( Casualty or theft loss deduction w9� w3� w;� w7~ w3@~ w3DiA&x(Total miscellaneous deductions~ x9%2~ x3%�~ x;@~ x7c@~ x3f�~ x3ƪ y)Basic standard deduction~ y9�&k~ y3V%�~ y;@~ y7X�A~ y3�#� ~ y3jq�'%z)Additional standard deduction~ z9T�A~ z30Az;*1,267z7*1,013~ z3z\2~ z3�7{)Taxable income~ {9�~ {3B�+~ {;�@~ {7Zl~ {3L" {3A|)Total tax credits~ |9zx~ |3�~ |;w@~ |7@~ |3xAA~ |3ƃO}(Child care credit~ }9vk~ }3t�'A};*7,442}7*2,405~ }3q@~ }3@g@*~("Credit for the elderly or disabled~9*4,122 ~3*526 ~;- ~7-~ ~3�A~ ~3@(Foreign tax credit~ 9P@~ 3@~ ;@~ 7@~ 3:3~ 3&�, �|@h� �r@� �z@l� �u@n� �{@� ��@ � �~@� �x@.� �}@.� �p@� �s�� ���� ���@� ���� ���� ���� ���� ���� ���� ��{21*Earned income credit used to offset income93;733�0tax before credits~ �9q5~ �3V�;*5,681�7*3,179~ �3J J~ �3� A�(Minimum tax credit~ �9R@~ �3@ �;*13 �7*117~ �3@~ �3@�(General business credit~ �9@~ �3#@ �;*160 �7*126~ �3@@~ �3p@*�("Empowerment zone employment credit �9� �3� �;- �7- �3*72�3*5,637*�("Nonconventional source fuel credit �9� �3� �;- �7-~ �3@~ �3@ �)Income tax after credits~ �9V~ �3^�~ �;@~ �7|}A~ �3 ~ �3%�)Alternative minimum tax~ �9@Y@~ �32A �;*250�7*1,286~ �3 @~ �3'A�)Total income tax~ �9�,�~ �3�~ �;�@~ �7A~ �3:� ~ �3q�%�)Total tax liability~ �9�=�~ �3K~ �;@@~ �7H�A~ �3 1 ~ �3'�)Total tax payments~ �9�-�~ �3J ~ �;@~ �7A~ �3x ~ �3Φ�)��� � � � �(Income tax withheld~ �9.�~ �3�� ~ �;@~ �7�1A~ �3Vr� ~ �3~I$ ��� � � � �(Estimated tax payments~ �9�A~ �3 ~ �;@~ �7�?@~ �3:w~ �3T���� � � � �)Overpayment refunded~ �9~ �3�8�~ �;`]@~ �7`9@~ �3� ~ �32��� � � � !�+Tax due at time of filing~ �<dM~ �=>N�~ �>@~ �?@8@~ �B~ �Bf���� � � � n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � ��{� Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.��������� � � � >�6NOTE: Detail may not add to total because of rounding.��������� � � � n�fSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1997, Publication 1304 (Rev. 4-2000).������� � �= ��%f> ��������?�?�?�?muĺw,�VB,�V̺\XT0|0<��0\XT|0|0ax\XT0xĻ�w0vw0x@�Ļ@�h�Uw�0�qq     ��" ������������������������������