\pjnwill00 ,= U P 11C-U)ev*B  dMbP?_"*+%Bw1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial&?'?(?)?M X,"X,??@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" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "@"............................................................................................................................."74#,##0" ";\-#,##0" ";\-\-" ";@" "/,#,##0" ";\-#,##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 7 C 5 C 6 C 4 C  C  C  C  C % C  ,C  (C  C &8C &8C  (C &C &8C "C &8C "8C "8C "8C  "8C % ,C  ,C  ,C &<C &<C &C &<C &<C "<C "<C "8C  "<C  ,C % ,C % ,C %&<C %&<C %&<C %"<C %"<C  ,C "C "8C , ,C % ,C + ,C $ ,C / C "<C  C / ,C  (C ,C .<C 0<C C C .<C 0<C ,C .<C 0<C ,<C .<C 0<C 0 <C .<C 0<C 8C 8C 8C 8C 8C 3 C 3 C 3 C 8BU} #}  } $  l mm@ @no@l@~@^@ l@ a@ d@ eJ rJ@ _JnJlJMJnJlJpJwJnJlJ`JlJlJtJlJlJyJsJiJiaTable 5.--1998 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of ia$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status_FW[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more WTotalX Returns with Returns without_Income concept, itemYZU.S. income tax"U.S. income tax[#Number##Number##Number# #of#Amount #of #Amount #of #Amount$%returns%%returns%%returns% ! &(1) &(2) &(3) &(4) &(5) &(6)% <Adjusted Gross Income Concept # # # # # # GSalaries and wages~ Hk~ Hm2}~ Hk~ HV)}~ I@~ I`AA KBusiness or profession: H H H H I I G Net income~ H4A~ Hdn ~ HdA~ HWm ~ In@~ I@G Net loss~ H@~ Hؘ~ H0@~ Hr~ Id@~ I`@ KFarm:HHHHIIG Net income~ H@~ H|U(A~ H@~ H^0~ I,@~ Ipr@G Net loss~ Hx@~ H {~ Hp@~ H(>A~ IL@~ Ik@0K(Partnership and S corporation net incomeHHHHII7K/ after Section 179 property deduction: [1]HHHHIIG Net income~ Hf_.~ Hr*~ H-'A~ Hj*~ I0q@~ I@T@G Net loss~ H A~ H~ HhA~ H~ I@~ I( A KSales of capital assets:HHHHIIG Net gain~ H.SU~ H:M~ HEU~ H:tM~ Ih@~ I\AG Net loss~ Hd`A~ H$[)A~ HZA~ H֦2~ Iu@~ I@4K,Sales of property other than capital assets:HHHHIIG Net gain~ H@!@~ Hى~ Hp@~ HRH~ I@[@~ I3@G Net loss~ H ?A~ H\y~ H 9A~ HNyx~ Ih@~ Is@!GTaxable interest received~ H*|~ H. ~ H{~ H ~ Ip@~ I|AGTax-exempt interest~ H'A~ HI~ Hx'A~ H*&~ I@~ I@G Dividends~ HFm~ HB ~ Hl~ H5 ~ I@~ Ij A7G/Pensions and annuities in adjusted gross income~ HA~ H"f~ HA~ H&ƶ~ Io@~ I@ lJ!MJ"nJ#J$J%PJ&nJ'lJ(XJ)nJ*lJ+xJ,pJ@-J.J/yJ0lJ1jJ2J3tJ4|J5J6J7~J8}J9J:lJ;{J<vJ=zJ>uJ?vJ KRent: H H H H I I!G Net income~ !HhA~ !Hfk~ !HtA~ !H.j~ !Io@~ !I@:"G2 Net loss, total (deductible and nondeductible)~ "H8A~ "H~ "H,A~ "H~ "I0p@~ "I@)#G! Nondeductible rental loss~ #H8A~ #Hj~ #HA~ #Hj~ #If@~ #IȰ@$KRoyalty:$H$H$H$H$I$I%G Net income~ %HA@~ %H~ %H :@~ %H~ %I^@~ %I@&G Net loss~ &H@~ &H`F@~ &H@~ &H)@~ &I@~ &Il@'KEstate or trust:'H'H'H'H'I'I(G Net income~ (HP-@~ (H~ (H&@~ (HvZA~ (IY@~ (Ik@)G Net loss~ )H-@~ )HH=#A~ )H!@~ )Hz"A~ )I9@~ )IP@ *GState income tax refunds~ *H,A~ *HTOA~ *Hj9~ *H~~ *Ip|@~ *I@+GAlimony received~ +H<@~ +H<A~ +L2@~ +Lp;A~ +M@~ +MT@9,G1Social Security benefits in adjusted gross income~ ,HA~ ,H)-~ ,H A~ ,Hv,~ ,I y@~ ,I!@--G%Social Security benefits (nontaxable)~ -HA~ -H`*A~ -H A~ -H*A~ -I0y@~ -I@@!.GUnemployment compensation~ .H@~ .H @~ .H@~ .Hp @~ .I(@~ .IB@/G Other income~ /H,A~ /HJ~ /HA~ /H ~ /I q@~ /I@@0G Other loss~ 0H@~ 0HS~ 0H@~ 0HfuS~ 0I@@~ 0IJ@'1GForeign-earned income exclusion~ 1HY@~ 1H6x`~ 1HC@~ 1Hf`~ 1IV@~ 1I4@2G Total income~ 2HnE2H;A~ 2H?A2H@A~ 2I@~ 2I7$3GStatutory adjustments, total~ 3HT+A~ 3H~ 3H+A~ 3H>ց~ 3I }@~ 3IX@:4G2 Payments to Individual Retirement Arrangements~ 4Hp@~ 4HJA~ 4Hm@~ 4HHA~ 4IF@~ 4I`@>5G6 Payments to self-employed retirement (Keogh) plans~ 5Hx=A~ 5Hv~ 5H`<A~ 5H>~ 5IA@~ 5Ip@&6G Moving expenses adjustment~ 6H@~ 6HA~ 6H@~ 6HA~ 6I@~ 6IP@7NAdjusted gross income~ 7OnE7OAcA~ 7O?A7OA~ 7P@~ 7P(+A-8G%Investment interest expense deduction~ 8HرA~ 8H ~ 8HA~ 8HA~ 8Ip@~ 8I!A,9K$Total tax preferences excluded from 9H9H9H9H9I9I#:G adjusted gross income~ :H'A~ :H~ :HV/~ :H֕~ :I@~ :I@6;K.Total alternative minimum tax preference items;H;H;H;H;I;I:<K2 (excluding tax-exempt interest from private <H<H<H<H<I<I=G activity bonds)~ =H@@~ =HA~ =H@~ =HmA~ =I:@~ =I@6>K.Passive activity loss (alternative minimum tax>H>H>H>H>I>I?G adjustment)~ ?Hx'A~ ?HVB~ ?H#A~ ?H(0A~ ?I@o@~ ?I@lJAw@JBb@JC@JD@J E@JFo@JGl@JHh@JIt@JJl@JKa@JLd@J@Mp@JNp@JO\@JP@JQ@JRc@JS@JT@JU@JV@JWw@JXs@JY@JZ@J[k@J\@J]v@J^t@J_y@J@QExpanded income~ @RX?A@R@Q#A~ @R?A@R7"A~ @S@~ @ScA"AEFootnotes at end of table.A(A(A(A(A(A(iBaTable 5.--1998 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of BBBBBBtCl$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedCCCCCC_DFW[All figures are estimates based on samples--money amounts are in thousands of dollars]D)D)D)D)D)D)E/E*'Returns with income of $200,000 or moreE+E+E+E+E+F FWTotalFXF, Returns withF-F,Returns withoutF,G!GYGZG+U.S. income taxG.G+U.S. income taxG+H!Income concept, itemH/NumberH/H/NumberH/H/NumberH/I I/ofI/Amount I/of I/Amount I/of I/AmountJ$J0returnsJ0J0returnsJ0J0returnsJ0K1 K2(1) K2(2) K2(3) K2(4) K2(5) K2(6)0L<(Adjusted Gross Income Concept--ContinuedL/L/L/L/L/L/MGExemption amount~ MLV/A~ ML(PA~ ML Q/A~ ML~ MMЃ@~ MMp@NKItemized deductions:NHNHNHNHNINI5OG- Total per adjusted gross income concept~ OHz!u~ OHe ~ OH u~ OH$ ~ OI@~ OI A-PG% Charitable contributions deduction~ PHp~ PHH ~ PHwp~ PHA ~ PI @~ PI@#QK Interest paid deduction:QHQHQHQHQIQI5RG- Total per adjusted gross income concept~ RHa~ RHӓ ~ RHa~ RHm ~ RI@~ RIp#A*SG" Total home mortgage interest~ SHp6A~ SHv>~ SH6A~ SH~ SI@~ SI@/TG' Medical and dental expense deduction~ TH@b@~ TH0&A~ TH2@~ TH~+~ TIg@~ TI @/UG' Net casualty or theft loss deduction~ UH@~ UHgA~ UH@~ UHG@~ UI_@~ UI @VG Taxes paid deduction~ VHZt~ VHr1~ VHt~ VH,~ VI@~ VI@3WK+ Net limited miscellaneous deductions perWHWHWHWHWIWI+XG# adjusted gross income concept~ XHKA~ XHXTA~ XH(CA~ XHzG~ XI`@~ XI@V@/YG' Non-limited miscellaneous deductions~ YH,@~ YHRH~ YH`@~ YH~ YI0t@~ YI A+ZK#Excess of exemptions and deductionsZHZHZHZHZIZI'[G over adjusted gross income~ [Hd@~ [H؍&A~ [H@~ [HSA~ [I @~ [IA\GTaxable income~ \HP?A\H_A~ \H* \H)A~ \I`t@~ \I0@]GTax at regular rates~ ]H\?A~ ]HK~ ]HF ~ ]HvK~ ]It@~ ]I@@!^GIncome tax before credits~ ^H\?A~ ^HK~ ^HF ~ ^HJK~ ^It@~ ^I@@_K Tax credits:_H_H_H_H_I_I`l@Jah@Jbw@Jcx@Jdx@Je}@Jf@Jgu@Jhi@Ji@Jj@Jk@Jlo@J@maDn@Jo|@Jp@Jq@Jr@Js@Jt@Ju@Jv@JwbJxwJy@J z@J{o@J|l@J}h@J~t@Jl@J`G Total~ `H<&A~ `Hz-~ `HN3,~ `HV,~ `It@~ `I@@aG Child care credit~ aHm@~ aH@~ aL0m@~ aL`@~ aM@~ aM@ bG Minimum tax credit~ bH;@~ bH=%A~ bH`&@~ bH)~ bIe@~ bI@ cG Foreign tax credit~ cH֕"~ cH&LA~ cH"~ cH LA~ cIg@~ cI@%dG General business credit~ dH@~ dHA~ dH`@~ dHA~ dIF@~ dIo@+eG#Alternative minimum tax (Form 6251)~ eH,A~ eH|~ eH,A~ eH|~ eT~ eTfGU.S. total income tax~ fH?A~ fH:K~ fH?A~ fH:K~ fT~ fT)gK!Taxable income which would yield:gHgHgHgHgIgI$hG Income tax before credits~ hH\?AhHNA~ hHF hH%A~ hIt@~ hIP@#iG Income tax after credits~ iH iHGA~ iH iHGA~ iT~ iT jG U.S. total income tax~ jH?AjHvgA~ jH?AjHvgA~ jT~ jT/kK'Reconciliation of adjusted gross incomekHkHkHkHkIkI!lK and expanded income:lHlHlHlHlIlImN Adjusted gross income~ mOnEmOAcA~ mO?AmOA~ mP@~ mP(+A<nK4 plus: Total tax preferences excluded from nHnHnHnHnInI7oG/ adjusted gross income [2]~ oH'A~ oH~ oHV/~ oH֕~ oI@~ oI@@pG8 Social Security benefits (nontaxable)~ pHA~ pH`*A~ pH A~ pH*A~ pI0y@~ pI@@:qG2 Foreign-earned income exclusion~ qHY@~ qH6x`~ qHC@~ qHf`~ qIV@~ qI4@;rG3 minus: Investment interest expense deduction~ rHرA~ rH ~ rHA~ rHA~ rIp@~ rI!A?sG7 Non-limited miscellaneous deductions~ sH,@~ sHRH~ sH`@~ sH~ sI0t@~ sI ABtG: Unreimbursed employee business expenses~ tHA~ tH~ tHA~ tH`5GA~ tIZ@~ tI@"uQ Equals: Expanded income~ uRX?AuR@Q#A~ uR?AuR7"A~ uS@~ uScA"vBFootnotes at end of table.v3v3v3v4v3v3iwaTable 5.--1998 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of wtxl$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continuedx_yFW[All figures are estimates based on samples--money amounts are in thousands of dollars]yyyy5yyz/z'Returns with income of $200,000 or morezzz6zz{ {WTotal{X{ Returns with{7{Returns without{|!|Y|Z|U.S. income tax|8|U.S. income tax|}!Income concept, item}#Number}#}#Number}9}#Number}#~ ~#of~#Amount ~#of ~CAmount ~#of ~#Amount$%returns%%returns:%returns%l@Jd@J_@Jr@J_@Jn@Jl@JM@Jn@Jl@Jp@Jw@Jn@J@l@D`@Jl@Jl@Jt@Jl@Jl@Jy@Js@Ji@J@JM@Jn@J@J@JP@Jn@Jl@JX@J1 &(1) &(2) &(3) &(4) &(5) &(6)<Expanded Income Concept'GSalaries and wages~ HZOl~ H&}~ H6Cl~ H9}~ IH@~ I'AKBusiness or profession:HHHHIIG Net income~ H<A~ H&#z ~ HA~ Hz9y ~ Im@~ I5@G Net loss~ HJ@~ H~ H ?@~ H8~ If@~ I=@ KFarm:HHHHIIG Net income~ H!@~ HQ1~ H@~ HL(A~ I*@~ I{@G Net loss~ H`@~ Hf~~ H@~ H Z?A~ IP@~ I@0K(Partnership and S corporation net incomeHHHHII7K/ after Section 179 property deduction: [1]HHHHIIG Net income~ H,/~ HJ*~ Hd'A~ HR*~ IPu@~ I@G Net loss~ HmA~ Hݾ~ HZA~ H2~ I@~ IA KSales of capital assets:HHHHIIG Net gain~ HNX~ H@M~ HX~ H rM~ I@~ I5AG Net loss~ HA~ HĽ)A~ HtA~ HD)A~ I@@~ I@4K,Sales of property other than capital assets:HHHHIIG Net gain~ HP@~ H2~ H`@~ HN~ IW@~ I@G Net loss~ HA~ H.z~ HxA~ Hx~ Ii@~ I@!GTaxable interest received~ H~ HVj ~ H~~ Hz ~ I@~ IAGTax-exempt interest~ H2~ HZ!~ Hֵ2~ H ~ I@~ IpAG Dividends~ Hv p~ H ~ H;A~ Hʑ ~ I@~ I A7G/Pensions and annuities in adjusted gross income~ H&A~ H[~ H A~ Hʌ~ I{@~ I@ KRent:HHHHIIG Net income~ HA~ HJw~ H(A~ H.v~ Iq@~ Iq@:G2 Net loss, total (deductible and nondeductible)~ H@A~ HIA~ HA~ H~ Ir@~ I@)G! Nondeductible rental loss~ HA~ Hx!;A~ H A~ HV`l~ Ia@~ IƢ@KRoyalty:HHHHIIG Net income~ H@~ Hw~ H@~ Hv*~ I`h@~ IU@G Net loss~ H@~ Hd@~ H@~ H@J@~ I(@~ I`j@KEstate or trust:HHHHIIG Net income~ H<@~ H6~ H1@~ H^~ I f@~ I@l@Jl@Jx@Jp@J@J@Jy@Jl@Jj@J@Jt@J|@J@J@@D~@J}@J@Jl@J{@Jv@Jz@Ju@Jv@Jq@Jw@JbJmJx@J @Jo@Jl@Jh@JG Net loss~ H@~ H"A~ Hu@~ HN$~ IC@~ I@ GState income tax refunds~ H!-A~ H~ H(-A~ HhOA~ I@~ I @GAlimony received~ HB@~ HtBA~ H2@~ Hp;A~ I @~ I|@9G1Social Security benefits in adjusted gross income~ HA~ HG6 Payments to self-employed retirement (Keogh) plans~ HPbA~ H~ HPaA~ HQA~ I@@~ I@&G Moving expenses adjustment~ HO@~ H@A~ L@M@~ LA~ M$@~ M@Z@NAdjusted gross income~ O6%O@f A~ OvOA~ P`@~ P%-G%Investment interest expense deduction~ HLA~ Hjv~ HCA~ Hl~ I@@~ ISA,K$Total tax preferences excluded from HHHHII#G adjusted gross income~ Hx)A~ H.~ HC3~ H~ I@~ IA6K.Total alternative minimum tax preference itemsHHHHII:K2 (excluding tax-exempt interest from private HHHHIIG activity bonds)~ Hg@~ HP A~ H`@~ H@ A~ I9@~ ID@6K.Passive activity loss (alternative minimum taxHHHHIIG adjustment)~ HsA~ HjiC~ HnA~ HC~ Ir@~ I̲QExpanded income~ R6%R@EXA~ RvRaTA~ S`@~ S6"EFootnotes at end of table.333333iaTable 5.--1998 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of tl$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued_FW[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more WTotalX Returns with Returns without!YZU.S. income tax"U.S. income tax!Income concept, item#Number##Number##Number#l@Jl@Ja@Jd@Jj@Jp@J\@J@J@J@Jc@J@J@J@@D@J@Jw@Js@J@J@Jk@J@Jv@Jt@Jy@JT@Jh@Jw@Jx@Jx@J}@J@J #of#Amount #of #Amount #of #Amount$%returns%%returns%%returns%1 &(1) &(2) &(3) &(4) &(5) &(6)*="Expanded Income Concept--Continued;;;;;;GExemption amount~ HA~ Hf~ HA~ H(QA~ I@~ Iy@KItemized deductions:HHHHII5G- Total per adjusted gross income concept~ Hv~ H"4 ~ H<=A~ Hz ~ I$@~ IN)/G' Total per expanded income concept~ H=A~ H"~ H6v~ Hj"~ I @~ IA-G% Charitable contributions deduction~ H~ H.~ H<~ I}@~ I@G Child care credit~ Hp@~ HS@~ LP@~ L`R@~ M2@~ M(@ G Minimum tax credit~ H7@~ HD%A~ H"@~ H$A~ Ie@~ I@ G Foreign tax credit~ H$~ HENA~ H$~ H~ I`s@~ I@)@%G General business credit~ H@~ HA~ H@~ HA~ IB@~ I`j@+G#Alternative minimum tax (Form 6251)~ HA~ Hz~ HA~ Hz~ T~ TGU.S. total income tax~ Hv~ H6K~ Hv~ H6K~ T~ T@Ji@J@J@J@Jo@JaD@J|@J@J@J@J@J@@D@J@JF@J@J@J@J@J@JF@JFJ)K!Taxable income which would yield:HHHHII$G Income tax before credits~ HHA~ HzHA~ I}@~ I@#G Income tax after credits~ H ӁHjA~ H ӁHjA~ T~ T G U.S. total income tax~ HvHmA~ HvHmA~ T~ T/K'Reconciliation of adjusted gross incomeHHHHII!K and expanded income:HHHHIIN Adjusted gross income~ O6%O@f A~ OvOA~ P`@~ P%<K4 plus: Total tax preferences excluded from HHHHII7G/ adjusted gross income [2]~ Hx)A~ H.~ HC3~ H~ I@~ IA@G8 Social Security benefits (nontaxable)~ HA~ H<~ H A~ H<~ IЎ@~ I@:G2 Foreign-earned income exclusion~ H@~ Hw~ H@@~ HL~ I@k@~ I@;G3 minus: Investment interest expense deduction~ HLA~ Hjv~ HCA~ Hl~ I@@~ ISA?G7 Non-limited miscellaneous deductions~ H`a@~ HZJ~ H9@~ H&~ Is@~ IhXABG: Unreimbursed employee business expenses~ HA~ H[~ HDA~ H,DA~ I@]@~ I(@"Q Equals: Expanded income~ U6%U@EXA~ UvUaTA~ V`@~ V6>?@?@A?][1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying property in the year they place it in service, S]Kinstead of taking depreciation deductions over a specified recovery period.e]][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.@]8NOTE: Detail may not add to totals because of rounding.e\]SOURCE: IRS, Statistics of Income Bulletin, Winter 2000-2001, Publication 1136 (Rev. 2-2001).^^]= ZX/e"> "