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All returns / / / / / / / / / GTotal~ 0~� 10XA Y �+A \f$A \~ 4dhA~ ZJ~ _6~ _A~ _A~ _A~ 6 r@~ 6@$S 15 percent (Form 8814) [1]~ _@~ Z ~ Zo@~ _o@~ _@~ _@~ _r@ 6[5]~  6k@F 15 percent~ 374QAZy}A_tA~ _�"~ _%"~ _qT~ 6@~  6x@S 20 percent~ 3J~ 4�0�%~ Z:�~ _�~ _.&~ _V.�~ _^�~ 6+@~  60@S 25 percent~ 3M@~ 4ʏ>~ Z�~ _Jd~ _8A~ _� A~ _*9a~ 6h@~  6Ȟ@   (S 28 percent (capital gains) [2]~ 3� A~ 4h~ ZtjA~ _nQT~ _�~ _A~ _��~ 6@~  6h@S 28 percent~ 3^F�4ؖA4lA~ 3&C~ 3+=~ 3~ 3�;~ 5,@~  58@F 31 percent~ 3*h�~ 4h~ ZgU~ _ ~ _f~ _�~ _D~ 6P@~  6@F 36 percent~ 3�M~ 4N~ Z*C~ ]6� ~ _�E~ _�~ _Fp~ 6@~  6ܤ@F 39.6 percent~ 3F�-4rO'AZ"A~ _ O~ _NK�4~ _�~ _4~ 6@~  6<@S Form 8615 [3]~ 7eA~ 8V�~ [�~ ^^~ ^d)A~ ^ I'A~ ^hR(A~ 6@~  6С@!9Joint returns and returns44ZZZZZ6 69of surviving spouses44ZZZZZ6 6 GTotal~ 0z̉ 1zAYavA\@U#A\McA~ \>C\A~ `@~  `5@S 10 percent~ :x A~ ;�~ XR~ XN~ X A~ X@� A~ XA~ 6@p@~  6@@$S 15 percent (Form 8814) [1]~ :@~ ;0B~ XY@~ XY@~ X@~ X@~ X@ 6[5]  6[4]F 15 percent~ :2hX�A~ X^�~ X;}~ X�~ X�~ Xw~ 6@~  6(@S 20 percent~ :N{'~ ;jQ~ X�%�~ XD ~ XҢ~ X�~ Xr~ 6@@~  6@S 25 percent~ :i@~ ;&ݠ~ Xd~ XBF~ XƂF~ XA~ XE~ 6@@~  6@ �l@! ���" ���# ���$ ���% ���& ���' �x�( ��) ���* ����+ ���, ���- ���. ��@/ ���0 ���1 ���2 ���3 ���4 ���5 ��6 �W�7 �W� 8 ��9 �d� : ��� ; ��� < ��� = ��� > ���? �t�( S 28 percent (capital gains) [2]~ :hFA~ ;�9t~ X^~ Xv,A~ X�AA~ X�A~ X�~ 6@~ 6@!S 28 percent~ !3Ij!;VA!X5.A~ !X�-�-~ !X�*~ !X6 ~ !XHa)~ !6h@~ ! 6@"F 31 percent~ "3l~ ";"xG~ "X �9~ "XY�~ "X� ~ "Xc�~ "X}� ~ "63@~ " 67@#F 36 percent~ #3Xi.A~ #;�+d@~ #X^�7~ #XRί ~ #X��~ #X�~ #X� �~ #6@~ # 6Ȥ@$F 39.6 percent~ $3{#A$;b[A$XM-A~ $XwB~ $X�,~ $Xx~ $X��+~ $6@~ $ 6<@%S Form 8615 [3]~ %:~ %;~ %X~ %X~ %X~ %X~ %X %6[5] % 6[5]&9Returns of married&<&=&=&<&<&<&<&6& 6!'9persons filing separately'#'#'#'#'#'#'#'#' # (GTotal~ (0 @A~ (1ڳC~ (Yrk~ (\62�~ (\ ~ (\2}W~ (\z�~ (`h@~ ( `6@)S 10 percent):*7,497);*86,890)X*32,442)X*32,442)X*3,244)X*3,244)X*3,052 )6*3.5 ) 6*9.4$*S 15 percent (Form 8814) [1] *;** *;** *X** *X** *X** *X** *X** *6[5] * 6[5]+F 15 percent~ +bQ~ +XNYI~ +XJ?~ +XVKz~ +X�$�~ +XN~ +X�(?A~ +6@~ + 6@,S 20 percent~ ,:@y@~ ,;V �~ ,XN�~ ,XZ~ ,Xf�#~ ,X ~ ,X!A~ ,6@~ , 6@-S 25 percent -;** -;** -X** -X** -X** -X** -X** -6[5] - 6[5](.S 28 percent (capital gains) [2]~ .;@~ .;0{A~ .X .A~ .X@~ .X@~ .X@@~ .X`D@~ .60@~ . 6@/S 28 percent~ /;*~ /;j�~ /Xn{W~ /Xr~ /XB~ /Xg~ /X~ /6@~ / 6`@0F 31 percent~ 0;t@~ 0;�~ 0X*k~ 0XN�1~ 0XU~ 0XA~ 0XZ=U~ 06@~ 0 67@1F 36 percent~ 1;@~ 1;<~ 1Xj� ~ 1X5~ 1X1A~ 1X$PA~ 1XF~ 16l@~ 1 6@2F 39.6 percent~ 2;@~ 2;2�~ 2XYE~ 2X�~ 2X6%�~ 2X�#~ 2X&~ 26<@~ 2 6@3S Form 8615 [3] 3;** 3;** 3X** 3X** 3X** 3X** 3X** 36[5] 3 6[5]"4VFootnotes at end of table.4T4T4T4T4T4T4T4U4 US5!KTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax S6!KClassified by Filing Status and Marginal Tax Rate, Tax Year 1998--Continued_7LW[All figures are estimates based on samples--money amounts are in thousands of dollars]7M7M7M7M7M7M 7M 7M 7 M 8J8K8K8K8K8K8K8K8K8 K9'9)9#9$Modified taxable income9%9$ Tax generated9% 9$Income tax after credits9%9 %: Filing status,:I:& Adjusted :#:#:#:#:#:$As a percentage of--: %;"highest marginal rate;& Number of ;&gross;&Taxed at;&Taxed at;& ;&At;&;&Adjusted; &Modified!<"at which tax was computed<&returns<)income<& all rates<&marginal<& At all rates<&marginal <&Total <&gross< &taxable=(=I=N(less deficit)=I =&rate=I =&rate=I=&income= &income>*>+>+>+>+>+>+>+>+(less deficit)> +?,~ ?-�?~ ?-@~ ?-@~ ?-@~ ?-@~ ?-@~ ?-@~ ?- @~ ? -"@@ �l�A �v�B �s�C ���D ���E ���F ���G ���H ��@I ���J ����K ���L ���M ���N ���O ��P ���Q ���R ���S ���T ���U ��@V ���W ���X ���Y ���Z ���[ ��\ �d@ ] ��@ ^ ��@_ �@@9Returns of heads@>@?@?@@@A@A@A@B@ BA9 of householdsA>A?A?A@AAAAAAABA B BGTotal~ B0�~ B1[U~ B1jI�.~ B0C� ~ B0O~ B0ϰ~ B0��~ B2 @~ B 2Ж@CS 10 percent~ C;@a@~ C;ޅ$~ C;СA~ C;СA~ C;@~ C;@~ C;6@~ C5k@~ C 5@$DS 15 percent (Form 8814) [1]D;*2,851D;*29,557D;*1,995D;*1,995 D;*299 D;*299~ D; D5[5] D 5[5]EF 15 percent~ E;Fn~ E;<~ E;R<�~ E;�~ E;9*~ E;�!&~ E;�~ E5|@~ E 5@FS 20 percent~ F;`@~ F;�#3~ F;�7�~ F;:5�~ F;�$A~ F; qA~ F;l`#A~ F5@~ F 50@GS 25 percent~ G;6@~ G;`BA~ G;`�A~ G;@~ G;K@~ G;@~ G;@~ G5X@~ G 5H@(HS 28 percent (capital gains) [2]~ H;X@~ H;l�A~ H;P�A~ H;@b@~ H;H@~ H;@~ H;@@~ H5,@~ H 5@IS 28 percent~ I;6A~ I;m�~ I;�1Z ~ I;�4�~ I;6L~ I;A�~ I;�;~ I5@~ I 5H@JF 31 percent~ J;p@~ J;W~ J;�~ J;BX~ J;u~ J;$\A~ J;:u~ J5@~ J 5@KF 36 percent~ K;�.@~ K;ʷh~ K;9~ K;*C~ K;U~ K;XwA~ K;4A~ K6 @~ K 6ܤ@LF 39.6 percent~ L;@~ L;j\�~ L;��~ L;@~ L;��~ L;�~ L;~~ L5H@~ L 5@@@MS Form 8615 [3]~ M;~ M;~ M;~ M;~ M;~ M;~ M; M5[5] M 5[5]!N9Returns of single personsNCNCNCNCNCNCNCN6N 6 OGTotal~ O0: O1@ƹAO1NA~ O0p~ O0�l*~ O0Z�~ O0ʣ�)~ O2@~ O 23@PS 10 percent~ P;�+.~ P;V_U~ P;.u~ P;u~ P;hA~ P;gA~ P;�A~ P5t@~ P 5`@$QS 15 percent (Form 8814) [1]Q;*2,949Q;*24,393Q;*4,792Q;*4,792 Q;*719 Q;*719 Q;*299~ QR^@~ Q R`@RF 15 percent~ R;h~ R;c~~ R;ZH~ R;GG~ R;2/� ~ R;�-� ~ R;BM� ~ R5@@~ R 5-@SS 20 percent~ S;,hA~ S;�8A~ S;FI�~ S;2~ S;ʆY~ S; �~ S;U~ S5@~ S 5@TS 25 percent~ T;@~ T;~~ T;ğ;A~ T;�A~ T;�A~ T; @~ T;|A~ T50@~ T 5@(US 28 percent (capital gains) [2]~ U;@~ U;N~ U;n~ U;A~ U;f7"~ U;�@~ U;H� A~ U5(@~ U 54@VS 28 percent~ V;.� ~ V;Md~ V;3O~ V;G�~ V;AA~ V;�<~ V;&�~ V5.@~ V 53@WF 31 percent~ W;*�D~ W;��~ W;h~ W;J~ W;�~ W;[A~ W;f^�~ W5@~ W 5@XF 36 percent~ X;H A~ X;.<� ~ X;Q ~ X;W~ X;}�~ X;:~ X;�~ X6@~ X 6@YF 39.6 percent~ Y;@~ Y;�>.~ Y;Jm~ Y;�~ Y;E�~ Y;@�~ Y;�~ Y5 @~ Y 5x@ZW Form 8615 [3]~ ZDeA~ ZDV�~ ZD�~ ZD^~ ZDd)A~ ZD I'A~ ZDhR(A~ ZE@~ Z EС@[O[P[P[P[P[P[P[P[Q[ Qn\df* Estimate should be used with caution due to the small number of sample returns on which it is based.\H\H\H\H\H\H\H\H\ H�]e|** Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.]H]H]H]H]H]H]H]H] H�^e�[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made the election to report the child's investment income (if it was from interest or dividends totaling ^H^H^H^H^H^H^H^H^ H�_e�between $500 and $7,000) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependents' income._H_H_H_H_H_H_H_H_ H` �x@a ��@b �@c ��@d ��@e �Df �ey`eq[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate.`H`H`H`H`H`H`H`H` H�ae�[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,400. The returns in this rate classification are not distributed by tax rate.aHaHaHaHaHaHaHaHa H&be[4] Percentage less than 0.05.bHbHbHbHbHbHbHbHb H$ce[5] Percentage not computed.cHcHcHcHcHcHcHcHc H@de8NOTE: Detail may not add to totals because of rounding.aefYSOURCE: IRS, Statistics of Income Bulletin, Spring 2001, Publication 1136 (Revised 5-01).fg]Pcd��}$}4 ti]P 2�3��}<}4 veti]P 2�3��}T}4 veti]P L�Mv�}l}4 egul]P L�M��}}4 veti]P$�%��}}4 veti]\$�%��}} 4  veti]P"���}}4 veti]P &(�)��}}4 veti]P '(�)��}}4 veti]P ,O�P��}4}4 egul]P - � ��}L}4 veti= ���F> ����?�?�?�?m@}h�wоVBоVp�\XT0|0�0\XT|0|0ax\XT0,}h�w0}w0,}h� �Uwg�qq     ��" ������������������������������