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��< � � &8 @� ��<@ � � �#<@� �� � 8@@� � 8@� � 8@ � � 8 � ��������������8���������������3f�����ff�f�������������������̙��3f�3�����fff��3f3f333�3�3f33�333\���`� ->TBL14��  ;��9��gTable 1.4--All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross IncomeX(All figures are estimates based on samples--money amounts are in thousands of dollars.)NumberAdjustedSalaries and wagesTaxable interestTax-exempt interest DividendsState income tax refundsSize of adjusted gross incomeof gross income Number ofAmountreturns less deficitAll returns, totalNo adjusted gross income$1 under $5,000$5,000 under $10,000$10,000 under $15,000$15,000 under $20,000$20,000 under $25,000$25,000 under $30,000$30,000 under $40,000$40,000 under $50,000$50,000 under $75,000$75,000 under $100,000$100,000 under $200,000$200,000 under $500,000$500,000 under $1,000,000$1,000,000 or moreTaxable returns, totalNontaxable returns, total Footnotes at end of table.rTable 1.4--All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedAlimonyBusiness or profession.Sales of capital assets reported on Schedule DSize of adjustedreceived Net incomeNet lossTaxable net gainTaxable net loss*133-9Sales of capital assets reported on Schedule D--continued Short-termShort-term gain fromShort-term loss from other Long-term capital gain capital lossloss carryoverother forms (2119, 4797, etc.)forms (4684, 6781, and 8824)*2,257+Sales of property other than capital assets Total taxablePensions and annuitiesNet gainIRA distributionsTotalTaxable***2,505RentRoyalty Farm rentalNetNet loss (includesincomenondeductible loss)loss*174*12*2,318Total rental and royaltyPartnership and S CorporationEstate and trust*8Farm UnemploymentSocial security benefitsForeign-earned compensationincome exclusion Other income Net operatingGambling earningsStatutory adjustments*3 Statutory adjustments--continued Deduction for Payments to aSelf-employed healthOtherself-employment tax Keogh planpaidinsurance deduction adjustmentsForeign housing adjustmentBasic standard deductionAdditional standard deductionTotal itemized deductions ExemptionsTaxable incomeIncome tax before credits exemptions*225Net short-term partnership/ S-corp gainNet long-term partnership/Long-term loss from other S-corp loss IRA paymentsMoving expense adjustmentaccount deductionMedical savings Long-term gain from otherforms (2119, 4797, etc.)*9,195*3,000*7*506*9,594*59,547*3,713*2,741*7,994*7,839*5,139*152,018*1,367*6,843*1,566*8,378*2,896*4,560*5,935*3,735*3,245*3,605*6,990*2,997*13,208*1,460*1,728*4,714*52,016*1,596*12,825*1,159*6,197*5,996*5,179*1,237*419*3,348*5,360*1,153*453*8,768*4,422*1,119*612*1,886*13,144*1,161*1,205*3,218*40,918*1,553*12,763*8,592*75,599*1,156*6,187*4,207*958*7,148*57,200*4,480*20,811*2,399*847*3,655*14,579*6,668*788*1,199*18,146*4,883*2,696*9,046*18,401*10,854*19,876*6,791*9,665*4,091*12,565*4,590*1,295*23,033*2,590*1,254*14,896*678*16,891*1,806*1,210*14,803*3,598*4,671*9,518*14,162*9,763*11,266*14,241*14,670*2,415*489*3,665*8,780*4,890*2,571**1,411**12,509*1,397*1,527*119*8,335*2,194*12,158*4,610*1,664*7,692*975*446*495*58*4,416*6*11,158*4,071*1,240*3,514*4,877*14,558*9,158*23,380*2,160*11,915*4,267*1,565*5,597*12,812*6,796*32,249*8,574*32,169*5,807*9,882*4*196*889*6,265*7,149*13,416*17,822*355*8,742*432*5,884*5,715*3,161*1,251*3,967*2,365*19,406*3,839*6,502*4,499*4,866*5,561*4,030*10,794*20,797*1,206*804*9,249*46,913*10,087*3,682*4,490*4,848*2,996*17,536*8,490*4,929*4,388*5,161*18,966*8,598*16*218*6,272*10,746*269,656*242*3,363*115,749*5,620*260,996*6,245*339,948*10,390*244,735*8,180*58,776*2,520*16,480*4,699*53,451*3,711*28,250*10,061*39,588*4,360*8,084*48,217*3,526*18,660*9,705*28,455*382*3,219*7,006*16,788*118*712*15,592*19,853*2,307*4,361*5,678*19,902*38*594*22,342*1,048*1,244*2,475*10,720*49,430*8,871*14,745*6,735*56,685*7,996*23,690**119**155*2,356*56,429*8,029*53,123*7,551*59,504*263*526*4,563*35,471*961*703*5,901*33,048*5,808*13,752*31,509*2,824*2,978*502*334*1,117*491*3,926*46,773*4,868*53,047*3,326*22,233*156*214*12,644*21,664*57,409Penalty on earlygain distributionsSchedule D capital**33,257 **1,255,520**33,251 **1,255,258**26,348 **128,584**26,293 **127,880**6,387**45,285**8,092 **200,177**5,382**31,259**8,073 **197,344**12,772**92,833 **148,861 **1,051,138**10,228**41,430**12,766**94,784 **148,856 **1,141,104**10,225**41,424**3,849 **335,103 **239,523 **717,703**3,847 **334,712 **239,521 **717,689**24,767 **1,005,397**24,748 **1,004,327 **161,808 **590,476 **161,810 **590,486withdrawal of savings**47,371 **976,455**47,364 **976,378 **318,387**57,907 **318,374**57,895 **126,214 **685,471 **126,205 **684,909**8,323**10,436**5,852**6,985 **279,204**39,970**39,315 **266,506**561**10,850**553**10,636 **3,511,542 **2,796435 **2,796,388 **3,510,467fSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1997, Publication 1304 (Rev. 4-2000).[1] Less than $500.K** Data combined to avoid disclosure of information for specific taxpayers.g* Estimate should be used with caution due to the small number of sample returns on which it is based. 7NOTE: Detail may not add to totals because of rounding.#INDIVIDUAL INCOME TAX RETURNS, 1997Size of adjusted *[1]�� � 5 /� �rk!e_1"+ab#\r�#��$�6%0:�%��%�3{&u�'�'y :(4 e�(� \)V u�)� �)� ,�8*2 u�*| $*� u+ V+P �+� �+� 3,- |,v �,� - X-R�-��-�).#j.d`�.��.� eB/<�/��/�0m0g�0�1�F1@�1��1�2g2at�2��2�k3e�3�4{4uz4� 953�5���5��O6I|^7Xz�$eh|�tb�0x�����hPercent0]Bh ��0bT0�_T0=l0ahH{e0H{ah0ahH{ah{�{ah0 �0wbT0jT0YT0�x�YT0�twXw����лLwbT0bT00`�bT0�=s00{=s0:0�Bheh\DDBhehw�0Bhph{t� fh�00�:@{�F�����@@�=����J��0��gTable 1.4--All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross IncomeX(All figures are estimates based on samples--money amounts are in thousands of dollars.)NumberAdjustedSalaries and wagesTaxable interestTax-exempt interest DividendsState income tax refundsSize of adjusted gross incomeof gross income Numbe � �� ��BWUi{M�o�q�� ��-JdY�-�M��ݰm�5�žU��u�=��]�%�}�E� �m�  dMbP?_*+�%���,)��}�%Oy���&�?'�?(�?)�?M�\\SOI-THREE\LJ4A29 (jimi)�w� od,,XJAPD 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