\pJNW  8P4 #=4OaB  dMbP?_"*+%D1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1 xArial1'x MS Sans Serifns Serifw1 Arial1 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" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##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 "8C  C  ,C 8C <C !8C !C C &8C 8C &8C &8C 8C 8C "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 &8C 8C /!U} }  } I} } I} I} $   l@h /@ s@l (@n  c  @ @h @ @ @ @t @ @ @ @ @ @ @ @G @ @ @{ @ @T @T @{ @T @ @ @ @+/#INDIVIDUAL INCOME TAX RETURNS, 1997o2gTable 2.2 -- Returns with Itemized Deductions: 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~ 4Nc 6ZRA~ 4 6  6 !A~ 4rBO 6@iA~ 8`_+A~ 4        (Taxable interest~ 4:6~ 6&w~ 4r~ 6~ 8)~ 42       (Tax-exempt interest~ 4>~ 6>?W ~ 4z}~ 6~~ 8@~ 4R=       ( Dividends~ 4F~ 6A~ 4~ 6*h ~ 8oA~ 4?A       (State income tax refunds~ 46~ 6+~ 46~ 6 e~ 8ܝA~ 4A    (Alimony received~ 4hA~ 6Z~ 4C@~ 60@8*5,3424*14,413    Business or profession:464684    ' Net income~ 4V~ 6h"~ 4 M~ 66(~ 8@~ 4T    'Net loss~ 4ى~ 6"V~ 4]n~ 6UK~ 8L@~ 4 A     Sales of capital assets:464684    'Net gain in AGI~ 4=y~ 6bHE~ 4p[A~ 6C5~ 8аA~ 4    'Net loss in AGI~ 4CA~ 6\?~ 4n~ 6T~ 8@@~ 4@@    3(+Sales of property other than capital assets~ 4;~ 6~ 4~ 8@~ 47A    &(Taxable pensions and annuities~ 41~ 6~ 4 ~ 6b4~ 80:A~ 4&=A    Rent and royalty:464684    ' Net income~ 4 ~ 6*~ 4n9~ 6n®~ 8 @~ 4#A    'Net loss~ 4~ 6rx~ 4*,~ 6 ~ 8@~ 4A    $(Farm rental income less loss~ 4`3A~ 6i:A~ 4 A~ 6f;~ 8@~ 4@@    :,2Partnership and S Corporation net income less loss~ 4~ 6\H'~ 4~ 6&8!~ 8@~ 4ګ    -(%Estate and trust net income less loss~ 4P$A~ 6~ 4A~ 6R8~ 8@~ 4A    !(Farm net income less loss~ 46(~ 6AL~ 46!~ 6m~ 8/@~ 4     l@h! @" @l# @n$ @% @& @' @h( @) @* @+ @t, @- @. @/ @0 @1 @2 @3 @G4 @5 @6 @{7 @8 @T9 @T: @{; @T< @= @> @? @! (Unemployment compensation~ 4zbw~ 6{R~ 4 W~ 6~ 8@ @~ 4X-A      (!( Taxable social security benefits~ !4V~ !6B~ !4~ !6st~ !8@~ !4 A!!! ! ! ! "(Other income less loss~ "4n~ "6M~ "4@l~ $6~ $47H~ $6~ $8@~ $4x@$$$ $ $ $  %'Payments to a Keogh plan~ %4@~ %6@~ %4`@~ %6@ %8*9 %4*22%%% % % % )&'!Deduction for self-employment tax~ &4v<~ &67~ &4T)A~ &6:~ &8@~ &4@&&& & & & "''Moving expenses adjustment~ '42x~ '68H~ '4R-~ '6b~ '8@~ '4A''' ' ' ' )('!Medical savings account deduction~ (4,!A~ (6D0A~ (44A~ (6t5+A~ (8@@~ (4@((( ( ( ( !)(Total itemized deductions~ )4Nc)6gA~ )4~ )6,wm~ )8.A~ )4eA))) ) ) ) &*'Itemized deductions limitation~ *4~ *6~ *4~ *6<~ *8BA~ *4f($*** * * * -+'%Medical and dental expenses deduction~ +4V@~ +6T~ +4~ +66~ +8w@~ +4tA+++ + + + ,'Taxes paid deduction~ ,4~ ,6j4~ ,4^c~ ,6o(~ ,80-A~ ,4q,,, , , , -'Interest paid deduction~ -4VMW~ -6v\;~ -4"4~ -6.~ -8%A~ -4|--- - - - .'Contributions deduction~ .4j~ .6j2~ .4Q~ .6"~ .80~ .4l|... . . . (/' Casualty or theft loss deduction~ /4P@~ /6@~ /4`J@~ /60]$A/8*1,115/4*2,911/// / / / &0'Total miscellaneous deductions~ 045~ 06BCS ~ 04U~ 06fH~ 08 F A~ 04$,A000 0 0 0 1(Taxable income~ 14CR16A~ 1416A~ 18N4:~ 14Z 111 1 1 1 2(Total tax credits~ 244~ 26X~ 24vR~ 26V~ 28@~ 24ЌA222 2 2 2 3'Child care credit~ 34?FA~ 36L~ 34r~ 36&A~ 38@~ 34@333 3 3 3 *4'"Credit for the elderly or disabled44*5,51146*1,19844*3,173 46*732 48- 44-444 4 4 4 5'Foreign tax credit~ 54n&Y~ 56tCA~ 54 /A~ 56>A~ 58@~ 54@555 5 5 5 261*Earned income credit used to offset income646664666864666 6 6 6 70tax before credits~ 74$A~ 76A~ 748 A~ 76"@ 78- 74-777 7 7 7 8'Minimum tax credit~ 84K@~ 86&~ 84`w@~ 86 P A~ 88@~ 84@888 8 8 8 9'General business credit~ 94 A~ 96t:%A~ 94A~ 96#~ 98 @~ 94@999 9 9 9 *:'"Empowerment zone employment credit :4- :6- :4- :6- :8- :4-::: : : :  ;(Income tax after credits~ ;4A~ ;6N~ ;4G~ ;6d~ ;83:~ ;4~;;; ; ; ; <(Alternative minimum tax~ <4!~ <6Z2~ <4cA~ <6t~ <84@~ <4@<<< < < < =(Total income tax~ =4vB~ =6~ =4n~ =6ίe~ =85:~ =4~=== = = = >(Total tax liability~ >4K`>6_A~ >4N~ >6ڠi~ >8x-A~ >4:l>>> > > > ?(Total tax payments~ ?4~u?6nA~ ?4~ ?6(i~ ?8c:~ ?42??? ? ? ? @ l@hA @B @lC @nD .E .F .G @hH 3@ I c@J p@K ~@tL u@M a@N ^@O @Pr@Qp@Rs@Si@GTx@Un@V_@{Wj@Xp@TY`@TZo@{[o@T\@]@^~@_Y@@'Income tax withheld~ @4>~ @6]~ @4&?b~ @6I~ @8$+A~ @4@@@ @ @ @ A'Estimated tax payments~ A4]~~ A6~ A4~ A6&~ A8p@~ A4AAA A A A B(Overpayment refunded~ B42~ B6by ~ B45~ B6*d~ B8S!A~ B4$*ABBB B B B !C*Tax due at time of filing~ C5~ C75H~ C5~ C7 ~ C97A~ C5ާeCCC C C C &D3 Footnotes at end of table.D-D-D-D-D-D-DDD D D D +E/#INDIVIDUAL INCOME TAX RETURNS, 1997E-E-E-E-E-E-EEE E E E oF+gTable 2.2 -- Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, andFFFFFFFFF F F F /G/'Tax Items, by Marital Status--Continued_H)W(All figures are estimates based on samples--money amounts are in thousands of dollars)II"Returns of headsI#I" Returns ofI#I@ Returns ofI  J&ItemJ$ of householdsJ%J$surviving spousesJ%JAsingle personsJ!K Number ofKAmountK Number ofKAmountK Number ofKAmountLLreturnsLLreturnsLLreturnsLM~ M~ M ~ M"~ M$~ M&~ M(*N("Adjusted gross income less deficit~ N:BA~ N42~ N<@%@~ N:&e~ N:~ N>vO(Salaries and wages~ O:^~ O46~ O<@~ O:T4/A~ O:l~ O>8WIP(Taxable interest~ P:Hh~ P4z~ P<@~ P:M@~ P:~ P>`Q(Tax-exempt interest~ Q: @~ Q4u(~ Q<@~ Q:@~ Q:&8~ Q>R( Dividends~ R:'~ R4q~ R<Z@~ R:JA~ R:*P~ R> S(State income tax refunds~ S:.sL~ S46/~ S<@~ S:@~ S:~ S>JkT(Alimony received~ T:@~ T4U T<- T:-~ T:@~ T>9AUBusiness or profession:U:U4U<U:U:U>V' Net income~ V:2 A~ V4&'~ V<@~ V::@~ V:&|1~ V>~3zW'Net loss~ W:0@~ W4!AW<*2,634W:*7,083~ W:#A~ W>9k XSales of capital assets:X:X4X<X:X:X>Y'Net gain in AGI~ Y:TxA~ Y4J~ Y<@@~ Y:A~ Y:~ Y>Fͮ Z'Net loss in AGI~ Z:P1@~ Z4A~ Z<p@~ Z:@~ Z:#A~ Z>,4A3[(+Sales of property other than capital assets~ [:@~ [4h@~ [<8@~ [:&~ [:A~ [>0n!\(Taxable IRA distributions~ \:p @~ \4?D\<*1,238\:*7,314~ \:""A~ \>6sv&](Taxable pensions and annuities~ ]:A~ ]4=~ ]<@~ ]:8A~ ]:*n~ ]>b(^Rent and royalty:^:^4^<^:^:^>_' Net income~ _:@~ _4>:~ _<@~ _:0Y@~ _:N'~ _> `l@hah@b~@lc@nd@.e|@.fw@.g@hh}@i{@jl@k|@tl@mz@n@oy@p~@q@rt@sw@Gtw@u@v~@{wn@xq@Tyw@Tz@{{r@T|r@}p@~r@{@`'Net loss~ `:(A~ `42A~ `<@~ `:@~ `:n=)~ `>{$a(Farm rental income less loss~ a:T@~ a4$@ a<*3 a:*170~ a:@~ a>@$A:b,2Partnership and S Corporation net income less loss~ b:@~ b4~ b<@~ b:@~ b:%A~ b>Cu-c(%Estate and trust net income less loss~ c:@~ c4UA c<*264c:*22,685~ c:@~ c>n۷!d(Farm net income less loss~ d:@~ d4C d<*43 d:*143~ d:P@~ d>Hi!e(Unemployment compensation~ e:`@~ e4TA e<- e:-~ e:hA~ e>fD(f( Taxable social security benefits~ f:@#@~ f4tA~ f<@~ f:pZ@~ f:H~ f>u_Ag(Other income less loss~ g:@~ g4A g<*824g:*21,615~ g:hA~ g>[#h(Total statutory adjustments~ h:,_A~ h4&tU~ h<S@~ h:@~ h:\/7A~ h>^Ki' IRA payments~ i:@~ i4A i<*3 i:*6~ i:lcA~ i>&2 j'Payments to a Keogh plan j:- j4- j<- j:-j:*4,249j>*2,133)k'!Deduction for self-employment tax~ k:@~ k40Ak<*1,140k:*7,918~ k:A~ k>J"l'Moving expenses adjustment~ l: A~ l4+A~ l<z@~ l:@~ l:*A~ l>zI)m'!Medical savings account deduction~ m:@~ m4~@m<*1,199m:*2,082~ m:@~ m> "@!n(Total itemized deductions~ n:BA~ n4B~ n<@%@~ n:/A~ n:~ n>W &o'Itemized deductions limitation~ o: 7@~ o4,?A~ o<x@~ o:@~ o:BA~ o>>-p'%Medical and dental expenses deduction~ p:XA~ p4h2Ap<*4,792p:*9,684~ p:c~ p>q'Taxes paid deduction~ q:֜~ q4"K~ q<@%@~ q:A~ q: ~ q>rr'Interest paid deduction~ r:~ r4H~ r< @~ r:A~ r:.s~ r>fs s'Contributions deduction~ s:{~ s4~ s<@@~ s:P@~ s:%~ s>*(t' Casualty or theft loss deductiont:*10,855t4*75,152 t< t:~ t:@~ t>DiA&u'Total miscellaneous deductions~ u:%2~ u4%~ u<@~ u:c@~ u:f~ u>ƪv(Taxable income~ v:گ~ v4ʱ~ v<@~ v:^Z~ v:>~ v>*Uw(Total tax credits~ w:"~ w4BA~ w<M@~ w:@~ w:A~ w>&Ax'Child care credit~ x:HwA~ x4pRAx<*4,159 x:*596~ x:J@~ x>@*y'"Credit for the elderly or disabled y:- y4- y<- y:-y:*2,338 y>*465z'Foreign tax credit~ z:@~ z4@~ z<ܠ@~ z:s@~ z:XA~ z>A2{1*Earned income credit used to offset income{:{4{<{:{:{>|0tax before credits~ |:D A~ |4P=@ |<- |:-~ |:@ @~ |>"@}'Minimum tax credit~ }:(@~ }4@ }<*4 }:*5~ }:t@~ }>[@~'General business credit~ ~:@~ ~4(@ ~<*160 ~:*126~ ~:@~ ~>@W@*'"Empowerment zone employment credit :- 4- <- :- :- >- ,@h x@ }@l p@n s@. r@. s@. v       FP (Income tax after credits~ :„~ 4&ѿ~ <@@~ :0A~ :>~ >(Alternative minimum tax~ : @~ 4܋A <*247:*1,263~ :pE@~ >%A(Total income tax~ :ل~ 4nA~ <@@~ :A~ :~ >(Total tax liability~ :&d~ 4o~ <@~ :A~ :S~ >ft(Total tax payments~ :SBA~ 4p~ <Z@~ :TA~ :~ >ކ'Income tax withheld~ :~ 4>~ < @~ : A~ :I~ >v'Estimated tax payments~ : A~ 4j~ <ٸ@~ :m@~ :Σg~ >z(Overpayment refunded~ :z~ 4*|~ <@~ :@~ :*b~ >    !*Tax due at time of filing~ ;A~ 5.h~ =@~ ;@~ ;z~ ?Fg    nBf* Estimate should be used with caution due to the small number of sample returns on which it is based.    B{ Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.    ?B7NOTE: Detail may not add to totals because of rounding.    nBfSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1997, Publication 1304 (Rev. 4-2000).            = b%> ????mTĺw,VB,V̺\XT0|0<0\XT|0|0ax\XT0Ļw0w0@Ļ@hUwqq     "