� \pJNW  �����*F_yB�  dMbP?_"*+�%�����1'�� 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 ��Arial1 ��Arial1 x�Arial1'x� MS Sans Serifns Serif�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" ";;;@" "$!0.0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" ""#,##0" ";;;@" "#,##0" ";;0" ";@" "#,##0" ";0" ";;@" ".+#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 1.#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 41#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 74#,##0" ";\-#,##0" ";0" ";@" "\ \ \ :7#,##0" ";\-#,##0" ";0" ";@" "\ \ \  ##0.0E+0mm:ss@52_("$"* #,##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  � ��C  � ��C  �C #�C  �C  �C #�C !�C "�C "�C  �C "�C  �C "8��C #8��C #<�C  (��C  ,�C  (�C  (�C !8C  (C "8�C #8�C "8��C &8�C &8C 8�C 8��C 8�C 8��C <�C �C  (C <C "8�C &8�C 8��C 8C �C 8�C 8C  �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 /#<��C ,#<��C / ,��C 0#<��C  (�C "8�C  (�C "8�C 8��C 8��C <C #8��C !#<��C !#<��C ! ,�C 8C &8C 8�C "8��C 8�C <�C #<��C  #<��C #<�C 3!�C �������������U} �} � }  � } �} � } I } $  � �l@h �/�Y � �Y ���% ���%  ���% ���Z ��Z �!�Z ���Z ���Z ���Z ���[ ���% ���% ���% ���% ���% ���% ���% ���% ���% ���% ���% ���% ���% ���% ���% ���%@ ���% ���[ ���%+n#INDIVIDUAL INCOME TAX RETURNS, 1997��Table 3.1--Returns with Modified Taxable Income [1]: Adjusted Gross Income and Tax Items, by Type of Tax Computation, by Size of Adjusted    A Gross Income    _W[All figures are estimates based on samples--money amounts are in thousands of dollars]        '***!,Income tax before credits, ,Tax,QTax differences , Taxes from - , Income tax e"Type of tax computation by Number of Adjusted Modified.regular tax computation.. generated. due to  .special computation / .before credits f%:size of adjusted gross income1returns1 gross income1taxable income Number of Amount Number of Amount alternative Number of Amount Number of gAmount+ )  )  ) 0returns 0 0returns 0  computations 0returns 0 0returns  h  ~ 2~ 2~ 2~ 2~ 2~ 2~ 2~ 5 ~ 2"~ 2$~ 2&~ i(� Returns with regular tax               P    g 3computation only               P    g =Total~ I JEA JU6A~ I~ INc~ I~ Ic V-~ K@~ L�A~ I~ jbc  Under $5,000~ EDA~ F�~ Fj|I~ EDA~ E A~ EDA~ EhA S- C- B-~ EDA~ khA$5,000 under $10,000~ EFr~ FV{t ~ F�~ EFr~ Efo~ EFr~ Efo S-  C-  B-~  EFr~  kfo$10,000 under $15,000~ E~~ F� �~ F�� ~ E~~ E� n~ E~~ E� n S-  C-  B-~  E~~  k� n$15,000 under $20,000~ E�.S~ F�1�(~ FΌ ~ E�.S~ Ejő~ E�.S~ E� S- C*5,479 B*18,229~  E�.S~  kb$20,000 under $25,000~ E�:#~ F�/~ F^~ E�:#~ EJ~ E�:#~ ER S- C*4,360 B*2,959~  E�:#~  k�$25,000 under $30,000~ E&A�~ F0�/~ F.� ~ E&A�~ E�09~ E&A�~ E�09 S-  C-  B-~  E&A�~  k�09$30,000 under $40,000~ E~ FA`~ Fb� <~ E~ E_\ ~ E~ E_\  S- C*10,661 B*25,057~  E~  kf] $40,000 under $50,000~ E~ F~8Y~ F�;~ E~ E�� ~ E~ E��  S- C*4,977  B*847~  E~  k2� $50,000 under $75,000~ ENFoIA~ F~{~ EN~ E'~ EN~ E' S- C*6,553 B*45,913~  EN~  k]*$75,000 under $100,000~ Es~ FBA]~ FތC~ Es~ Evi ~ Es~ E�i  S- C*1,041 B*1,513~  Es~  k.0i $100,000 under $200,000~ E~ FZ~ Fb`D~ E~ E2~ E~ E2 S-  C*318 B*7,667~  E~  k_�$200,000 under $500,000~ EYA~ FN�"~ Fs#~ EYA~ ENA�~ EYA~ ENA� S-  C*353 B*17,769~  EYA~  kV�!$500,000 under $1,000,000~ E@~ F�� ~ FYT ~ E@~ E�~ E@~ E� S-  C*68 B*7,864~  E@~  ke�$1,000,000 or more~ E@~ FZ�=~ F*-�~ E@~ E��~ E@~ E�� S-  C*20 B*4,052~  E@~  kFP�EFFEEEER C B E kReturns with Form 8615EFFEEEER C B E ktax computationEFFEEEER C B E k =Total~ IA~ JNĽ~ J�~ IA~ Iv!~ IA~ IS)~ Wt�@  K-  L-~  IA~  jS) Under $5,000~ EA~ F:~ F^&~ EA~ E @~ EA~ EH�A~ TP@  C-  B-~  EA~  kH�A �l�%! ���%" ���%# ���%$ ���%% ���%& ���%' ���%( ���%) ���%* ���%+ ���%, ���%- ���%. ���%/ ���%0 ���[1 ���%2 ���%3 ���%4 ���%5 ���%6 ���%7 ���%8 ���%9 ���%: ���%; ���%< ���%@= ���%> ���%? ���% $5,000 under $10,000~ E@@~ F�$~ F{A~ E@@~ Ep@~ E@@~ EA~ T@ C- B-~ E@@~ kA!$10,000 under $15,000~ !E@r@~ !FDA~ !FH�A~ !E@r@~ !E�(@~ !E@r@~ !Ef@~ !X`@ ! C- ! B-~ ! E@r@~ ! kf@"$15,000 under $20,000"E*4,797"F*81,082"F*76,492"E*4,797"E*11,505"E*4,797"E*18,843"S*7,338 " C- " B-" E*4,797" k*18,843#$20,000 under $25,000#E*3,655#F*88,722#F*85,081#E*3,655#E*12,774#E*3,655#E*24,036#S*11,262 # C- # B-# E*3,655# k*24,036$$25,000 under $30,000$E*2,400$F*65,015$F*51,441$E*2,400$E*8,232$E*2,400$E*14,295$S*6,063 $ C- $ B-$ E*2,400$ k*14,295%$30,000 under $40,000 %E- %F- %F- %E- %E- %E- %E- %S- % C- % B- % E- % k-&$40,000 under $50,000 &E- &F- &F- &E- &E- &E- &E- &S- & C- & B- & E- & k-'$50,000 under $75,000'E*4,480'F*258,989'F*225,174'E*4,480'E*49,147'E*4,480'E*62,201'S*13,054 ' C- ' B-' E*4,480' k*62,201($75,000 under $100,000(E*1,128(F*87,748(F*79,297(E*1,128(E*18,950(E*1,128(E*16,574(S*-2,376 ( C- ( B-( E*1,128( k*16,574)$100,000 under $200,000 )E*349)F*52,399)F*49,323 )E*349)E*13,839 )E*349)E*12,025)S*-1,814 ) C- ) B- ) E*349) k*12,025*$200,000 under $500,000 *E*157*F*50,286*F*47,115 *E*157*E*15,367 *E*157*E*12,168*S*-3,199 * C- * B- * E*157* k*12,168!+$500,000 under $1,000,000 +E*85+F*55,397+F*47,957 +E*85+E*17,211 +E*85+E*17,797 +S*586 + C- + B- + E*85+ k*17,797,$1,000,000 or more~ ,Eg@~ ,FtA~ ,F,A~ ,Eg@~ ,E�'A~ ,Eg@~ ,E@~ ,U� , C- , B-~ , Eg@~ , k@--E-F-F-E-E-E-E-R- C- B- E- k.Returns with Schedule D.E.F.F.E.E.E.E.R. C. B. E. k/tax computation/E/F/F/E/E/E/E/R/ C/ B/ E/ k 0=Total~ 0I�T0J@,A0JA~ 0I�T~ 0IZ.S~ 0I�T~ 0IrDYK~ 0W~ 0 K@~ 0 L4�A~ 0 I�T~ 0 jwK1 Under $5,000~ 1El5"A~ 1F6A~ 1Fh A~ 1El5"A~ 1E@~ 1El5"A~ 1E�@~ 1U� 1 C- 1 B-~ 1 El5"A~ 1 k�@2$5,000 under $10,000~ 2EA~ 2F&�~ 2FР)A~ 2EA~ 2E(�A~ 2EA~ 2E@�A~ 2U@� 2 C- 2 B-~ 2 EA~ 2 k@�A3$10,000 under $15,000~ 3E�A~ 3FMb~ 3FNlv~ 3E�A~ 3EPBA~ 3E�A~ 3ElA~ 3U@Y 3 C- 3 B-~ 3 E�A~ 3 klA4$15,000 under $20,000~ 4EA$~ 4F y~ 4F��~ 4EA$~ 4Ef�+~ 4EA$~ 4Eă$A~ 4U� 4 C- 4 B-~ 4 EA$~ 4 kă$A5$20,000 under $25,000~ 5ET�"A~ 5F�6J~ 5F{~ 5ET�"A~ 5EQC~ 5ET�"A~ 5E/A~ 5U`� 5 C- 5 B-~ 5 ET�"A~ 5 k/A6$25,000 under $30,000~ 6E%~ 6F ~ 6Fj ~ 6E%~ 6E*Z~ 6E%~ 6EV~ 6U@N 6 C- 6 B-~ 6 E%~ 6 kV7$30,000 under $40,000~ 7E\2A~ 7F&D� ~ 7F�~ 7E\2A~ 7E~ 7E\2A~ 7EO�~ 7U؂�7 C*1,1107 B*19,012~ 7 E\2A~ 7 kx�8$40,000 under $50,000~ 8E@�3A~ 8F� ~ 8F��~ 8E@�3A~ 8E_�~ 8E@�3A~ 8Es�~ 8U �8 C*2,2388 B*5,629~ 8 E@�3A~ 8 k�9$50,000 under $75,000~ 9Ez~ 9Fn|)~ 9FM�~ 9Ez~ 9Eos~ 9Ez~ 9E0$uA~ 9U�9 C*4,3799 B*19,551~ 9 Ez~ 9 k�=J:$75,000 under $100,000~ :E*4p~ :F~�%~ :F>K~ :E*4p~ :E>~ :E*4p~ :E��~ :Uܹ'�: C*4,123: B*341,630~ : E*4p~ : k~;$100,000 under $200,000~ ;ERP�~ ;Fvn"N~ ;F |8~ ;ERP�~ ;EV:�~ ;ERP�~ ;E>L~ ;Ue�; C*4,798; B*54,471~ ; ERP�~ ; kZ[O<$200,000 under $500,000~ <E5~ <F*e=~ <FJ�.~ <E5~ <EVU~ <E5~ <Er~ <Uf < C*260< B*9,685~ < E5~ < kR�!=$500,000 under $1,000,000~ =E�A~ =F? ~ =F�~ =E�A~ =En� ~ =E�A~ =En~ =UN� = C*142= B*11,570~ = E�A~ = k6r�>$$1,000,000 or more~ >E`A@~ >FڮP~ >Fu�4~ >E`A@~ >E@W~ >E`A@~ >E:G ~ >Un~ > Cc@~ > B@@~ > E`A@~ > k¡"?#?"?"?G?"?"?H?"?&? "? "? H? l@ �l�%A ���%B ���%C � �%D ���%E ���% F �x�%G ���H ���I ���J ���K ���L ���M ���>N ���O ���P ���Q ���R ���S ���T ���U ���V ���W ���X ���Y ���Z ���[ ���\ ���@] �n�^ ���_ ���>"@Footnotes at end of table.@@@@@@@@@ @ @ @ +An#INDIVIDUAL INCOME TAX RETURNS, 1997AAAAAAAAA A A A �B�Table 3.1--Returns with Modified Taxable Income [1]: Adjusted Gross Income and Tax Items, by Type of Tax Computation, by Size of AdjustedBBBBBBBBB B B B CGross Income--ContinuedCCCCCCCCC C C C _DW[All figures are estimates based on samples--money amounts are in thousands of dollars]DDDDDDDDD D D EEEEEEEEEE E E F(F;Total tax creditsF< F;Income tax after creditsF<F;Alternative minimum taxF<F;Total income taxF<F <F <F d"GType of tax computation byG6NumberG6G6NumberG6G6NumberG6G6NumberG6G 9As a percentage ofG 7G \Average%H:size of adjusted gross income H8ofH8Amount H8ofH8Amount H8ofH8Amount H8ofH8AmountH ModifiedH AdjustedH ] income taxI1returnsI I1returnsI I1returnsI I1returnsI I 1taxable incomeI 1 gross incomeI ^ (dollars)J4~ J5*~ J5,~ J5.~ J50~ J51~ J52~ J53~ J54~ J 55~ J 56~ J _7� KReturns with regular taxK!K!K!K!K!K!K!K!K !K !K `Lcomputation onlyL!L!L!L!L!L!L!L!L !L !L ` M=Total~ MMv9~ ML��~ MM2W�~ MNta~ MK�A~ MK0A~ MMV~ MNzI%b~ M O3@~ M O)@~ M a@N Under $5,000N?*15,001NB*1,087~ N?$DA~ N@p�ANC*2,198 NC*792~ N?$DA~ N@0 A~ N D.@~ N Dk@~ N bP@O$5,000 under $10,000~ O?A~ OBb@~ O?Y~ O@bj OC- OC-~ O?Y~ O@bj~ O DX@~ O Dv@~ O bq@P$10,000 under $15,000~ P?Y~ PBA~ P?~ P@WPC*1,199PC*1,304~ P?~ P@j/W~ P D@~ P D�@~ P b@Q$15,000 under $20,000~ Q?�<�~ QBm~ Q?N~ Q@z'% QC*118 QC*197~ Q?N~ Q@�*%~ Q D)@~ Q D@~ Q b،@R$20,000 under $25,000~ R?f<�~ RBZi~ R?]A~ R@6PRC*1,536 RC*512~ R?�~ R@6"P~ R DȔ@~ R D@~ R b8@S$25,000 under $30,000~ S?,�0A~ SB(GA~ S?Ό�~ S@ SC*74 SC*354~ S?Ό�~ S@*�~ S DЖ@~ S D@~ S bd@T$30,000 under $40,000~ T?8�)A~ TBH'A~ T?�~ T@G ~ TC@~ TC@~ T?�~ T@G ~ T D/@~ T D@~ T b@U$40,000 under $50,000~ U?1~ UB|�A~ U?F~ U@� ~ UC@~ UC @~ U?F~ U@6� ~ U DP@~ U D@~ U b@V$50,000 under $75,000~ V?:Z~ VBP�&A~ V?F+�~ V@J~ VC@C@~ VC�@~ V?�0�~ V@�(~ V D1@~ V Dp@~ V b@W$75,000 under $100,000~ W?w#~ WBA~ W?I~ W@RDR ~ WC@~ WCA~ W?p~ W@�[ ~ W DȞ@~ W DX@~ W b@X$100,000 under $200,000~ X?8�A~ XB�$A~ X?~ײ~ X@�#�~ XC@~ XCX�A~ X?~ X@�~ X D @~ X D1@~ X b@Y$200,000 under $500,000~ Y? @~ YB�A~ Y?DA~ Y@jN�~ YC@@~ YCA~ Y?XA~ Y@��~ Y D\@~ Y Dģ@~ Y b_@!Z$500,000 under $1,000,000~ Z?s@~ ZBdIA~ Z?p@~ Z@r�~ ZC@~ ZC`@~ Z?@~ Z@~ Z DD@~ Z D$@~ Z bO A[$1,000,000 or more~ [?@~ [B A~ [?@@~ [@v~ [C@~ [C@B@~ [?@@~ [@z~ [ D`@~ [ DT@~ [ b&�/\?\B\?\@\C\C\?\@\ D\ D\ b]Returns with Form 8615]?]B]?]@]C]C]?]@] D] D] b^tax computation^?^B^?^@^C^C^?^@^ D^ D^ b _=Total~ _M !@~ _Lq@~ _MA~ _NF�(~ _Kp@~ _K@~ _MA~ _N(d$A~ _ Ox@~ _ O5@~ _ a@` �l�a ���b ���c ���d ���e ���f ���g ���h ���i ���j ���k ���l ���m ���n ���o �n�p ���q ���>r ���s ���t ���u ���v ���w ���x ���y ���z ���{ ���| ���@} ���~ ��� ���` Under $5,000~ `?@~ `BX@~ `?A~ `@A`C*3,598 `C*227~ `?A~ `@�A~ ` D@~ ` Dؘ@~ ` by@a$5,000 under $10,000~ a?�@~ aB@~ a?@@~ a@qAaC*4,797aC*1,284~ a?@@~ a@A~ a D@~ a D@~ a b@b$10,000 under $15,000b?*4,968 bB*223~ b?@r@~ b@X@bC*3,598bC*1,835~ b?@r@~ b@@@~ b D:@~ b Dp@~ b b@c$15,000 under $20,000c?*1,199 cB*7c?*4,797c@*18,836 cC- cC-c?*4,797c@*18,836 c D*24.6 c D*23.2c b*3,927d$20,000 under $25,000d?*1,256 dB*26d?*3,655d@*24,009 dC- dC-d?*3,655d@*24,009 d D*28.2 d D*27.1d b*6,569e$25,000 under $30,000 e?- eB-e?*2,400e@*14,295 eC- eC-e?*2,400e@*14,295 e D*27.8 e D*22.0e b*5,956f$30,000 under $40,000 f?- fB- f?- f@- fC- fC- f?- f@- f D- f D- f b-g$40,000 under $50,000 g?- gB- g?- g@- gC- gC- g?- g@- g D- g D- g b-h$50,000 under $75,000h?*3,370 hB*162h?*4,480h@*62,039 hC- hC-h?*4,480h@*62,039 h D*27.6 h D*24.0h b*13,848i$75,000 under $100,000i?*1,128 iB*257i?*1,128i@*16,317 iC- iC-i?*1,128i@*16,317 i D*20.6 i D*18.6i b*14,465j$100,000 under $200,000 j?- jB- j?*349j@*12,025 jC- jC- j?*349j@*12,025 j D*24.4 j D*22.9j b*34,456k$200,000 under $500,000 k?- kB- k?*157k@*12,168 kC- kC- k?*157k@*12,168 k D*25.8 k D*24.2k b*77,503!l$500,000 under $1,000,000 l?*85 lB*501 l?*84l@*17,296 lC- lC- l?*84l@*17,296 l D*36.1 l D*31.2l b*203,482m$1,000,000 or more~ m?Z@~ mB!@~ m?g@~ m@p@ mC*8 mC*177~ m?g@~ m@@~ m Dh@~ m D@~ m bP�"An?nBn?n@nCnCn?n@n Dn Dn boReturns with Schedule Do?oBo?o@oCoCo?o@o Do Do bptax computationp?pBp?p@pCpCp?p@p Dp Dp b q=Total~ qMZ�~ qLD�~ qM7P~ qNʅJ~ qKA~ qKM�~ qMEP~ qNtK~ q O4@~ q O4@~ q a @r Under $5,000~ r?0@~ rBp@~ r?l5"A~ r@@rC*1,256 rC*60~ r?l5"A~ r@@~ r D5@~ r D@@~ r be@s$5,000 under $10,000~ s?�@~ sBP@~ s?5A~ s@�AsC*2,399sC*1,136~ s?5A~ s@�A~ s D@~ s D@~ s b@t$10,000 under $15,000~ t? {@~ tB̴@~ t?jA~ t@�A tC- tC-~ t?jA~ t@�A~ t DЛ@~ t D@~ t b@u$15,000 under $20,000~ u?@~ uB@~ u?6�"~ u@�' uC- uC-~ u?6�"~ u@�'~ u D@@~ u D@~ u b,@v$20,000 under $25,000~ v?f@~ vB�@~ v?I$~ v@�> vC*9 vC*6~ v?I$~ v@�>~ v D0@~ v D @~ v b@@w$25,000 under $30,000~ w?p@~ wB@@~ w?X�"A~ w@FU wC- wC-~ w?X�"A~ w@FU~ w D@~ w D@~ w b@x$30,000 under $40,000~ x?�/@~ xB@~ x?RI~ x@oOAxC*1,020 xC*330~ x?RI~ x@�~ x D@@~ x D@~ x b@y$40,000 under $50,000~ y?:A~ yB`@~ y?WO~ y@Ƭ� yC*959yC*1,951~ y?WO~ y@�~ y DЛ@~ y D@~ y b޳@z$50,000 under $75,000~ z?A~ zB� A~ z?NEA~ z@@~ zCA@~ zC@~ z?|�~ z@A~ z D@~ z Dؓ@~ z bҾ@{$75,000 under $100,000~ {?X�A~ {Bh� A~ {?4p~ {@J�~ {C@4@~ {C @~ {?4p~ {@Χ�~ { D@~ { D@~ { b@|$100,000 under $200,000~ |?Ƨ&~ |B$�A~ |?J>�~ |@6�4~ |C 7@~ |CA~ |?C�~ |@{E~ | Dģ@~ | D@~ | b@@}$200,000 under $500,000~ }?A~ }B�3,~ }?�5~ }@��~ }C�A~ }C|<~ }?5~ }@�~ } D@~ } D@~ } b`@!~$500,000 under $1,000,000~ ~?B@~ ~Bv�!~ ~?@�A~ ~@x~ ~C@@~ ~CA~ ~?H�A~ ~@�~ ~ D@~ ~ D<@~ ~ b`�A$1,000,000 or more~ ?@~ Bj8A~ ?�>@~ @r~ C@~ C)~ ?P@@~ @JF�~  DE@~  D0@~  b4G*A Z��� �x�� �r�� �[�� �C�� �r� �� �� �� �� �� �� �� �� �<� �<��<��<��<��<��<��<��<#&&&&&&&& & & cn�f* Estimate should be used with caution due to the small number of sample returns on which it is based.W�O[1] See section 4, file sec4.pdf, for the definition of modified taxable income?�7NOTE: Detail may not add to totals because of rounding.n�mfSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1997, Publication 1304 (Rev. 4-2000).������������������������������������������������������������= ��X/�"> ��" ����������������������������