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" " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "74#,##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 "8��C  �C  (��C  ,��C 8��C <C !8C !�C �C &8C 8��C &8�C &8C 8�C 8��C "8�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 .!�������������������U} �} � }  � } � } $  � �l@� �w@ �,@  �c� ���  ��@� ��@ ��@� ��@ ��@ ��@ ��@t ��@G ��@ ��@ ��@ ��@{ ��@{ ��@y ��@y ��@{ ��@ ��@ ��@ ��@ ��@ ��@y ��@T ��@{ ��@ ��@ ��@s,kTable 1.3 -- 1998 Individual Income Tax, All Returns: 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~ 3T�5-A~ 7NE� 5A~ 92~ 3J     )Salaries and wages~ 3~ef 5`*A~ 7 �.  5�3A~ 9 ,�~ 3x       )Taxable interest~ 3€~ 5*~ 7f�~ 5d>~ 9�50A~ 3�*�       )Tax-exempt interest~ 3�#~ 5d� ~ 7ĊEA~ 5ڿX~ 9@~ 3�'G       ) Dividends~ 3@~ 5q?~ 7"~ 5v�'~ 9t�A~ 3�       )State income tax refunds~ 3&~ 5~ 7q3~ 5�2�~ 9A~ 3h�A      )Alimony received~ 3A~ 5b8~ 7B@~ 5*A9*6,7403*50,610    Business or profession:357593    ( Net income~ 3z�~ 5R5~ 7Y�~ 5�'~ 9x�A~ 3z     (Net loss~ 3w�~ 5~V~ 7�~ 5^2~ 9r@~ 3!�     Sales of capital assets:357593    (Net gain in AGI~ 32�~ 5zl~ 7c�~ 5>#SO~ 9� A~ 3    (Net loss in AGI~ 3F� ~ 5�+~ 7Q�~ 5͟~ 9@~ 3pH    3)+Sales of property other than capital assets~ 3>:A~ 5�~ 7�$O~ 5!~ 9@~ 3�2    !)Taxable IRA distributions~ 3.~�~ 5~\�~ 7j@#~ 5z+� ~ 9 @~ 3-A    %)Pensions and annuities in AGI~ 3�~ 5ZB~ 7�~ 5fA~ 9�A~ 3(NA    Rent and royalty:357593    ( Net income~ 3zd~ 5q ~ 7�~ 5&�+ ~ 9�@~ 3V�<    ( Net loss [1]~ 3^+H~ 5J�~ 7� �~ 5Fc~ 9@~ 3Z�    $)Farm rental income less loss~ 3.�(~ 5E�~ 7pNA~ 5RЍ~ 9@~ 3`@    :-2Partnership and S Corporation net income less loss~ 3sy~ 5�7�,~ 7f�~ 5G%~ 90?@~ 3��    -)%Estate and trust net income less loss~ 3[ ~ 5A~ 7X�A~ 5~ 9@~ 3,A    !)Farm net income less loss~ 3�~ 5~ 7J9h~ 5No~ 9Q@~ 3�    !)Unemployment compensation~ 3 I�~ 56I~ 7*~ 5r�~ 9A~ 3\�A     �l@�! ��@" ��@# ��@$ ��@ % ��@�& ��@' ��@�( ��@) ��@* ��@+ ��@t, ��@G- ��@. ��@/ ��@0 ��@{1 ��@{2 ��@y3 ��@y4 ��@{5 ��@6 ��@7 ��@8 ��@9 ��@: ��@y; ��@T< ��@{= ��@> ��@? ��@' )Social security benefits in AGI~ 3ι!~ 5Ga~ 7YY~ 5�*� ~ 9U@~ 3Nl1      !)Other income less loss~ !3z�6~ !5#~ !7N~ !5g�~ !9U@~ !3A!!! ! ! ! #")Total statutory adjustments~ "3z�>~ "5V/I ~ "7F�*~ "5�9�~ "9xA~ "3~8""" " " " #( IRA payments~ #3��~ #5�~ #7�~ #5j~ #9`F@~ #3@### # # # '$(Student loan interest deduction~ $3z~ $5h:A~ $7;A~ $5d. $9- $3-$$$ $ $ $  %(Payments to a Keogh plan~ %3>G~ %5ϡ~ %7� 8~ %5�'~ %9@~ %3�!@%%% % % % )&(!Deduction for self-employment tax~ &3G~ &5V$�~ &7�;&~ &5��~ &9�A~ &3A&&& & & & 0'((Self-employed health insurance deduction~ '3Z�~ '5t~ '7�~ '52'�~ '9@~ '3 "@''' ' ' ' "((Moving expenses adjustment~ (3<�(A~ (5^f~ (7A~ (5JG~ (9@~ (3@((( ( ( ( ))(!Medical savings account deduction~ )3`@~ )5N@~ )7e@~ )5@i@ )9- )3-))) ) ) ) !*)Total itemized deductions~ *3*� *5(A~ *7n<�~ *5v~ *9 M.A~ *3:*** * * * -+(%Medical and dental expenses deduction~ +3US~ +5�*�~ +76~ +5ʁ�~ +9Ф@~ +3�$A+++ + + + ,(Taxes paid deduction~ ,3z�~ ,5r@�9~ ,7f~ ,5<,~ ,9x(-A~ ,3Έ ,,, , , , -(Interest paid deduction~ -3Ґ�~ -5@~ -7�)b~ -5Rm�1~ -9t+~ -3�<'--- - - - .(Contributions deduction~ .3b/~ .5:| ~ .7i}~ .5�~ .9�!'A~ .3�... . . . (/( Casualty or theft loss deduction~ /30H@~ /5H~ /7@~ /5v0~ /9\@~ /3@$@/// / / / &0(Total miscellaneous deductions~ 03RC~ 05>AX ~ 07ҾX~ 05j�~ 09PA~ 03Q000 0 0 0  1)Basic standard deduction~ 13>,g~ 15 1j~ 17�~ 15�(~ 19�+Z~ 13J�>111 1 1 1 %2)Additional standard deduction~ 23^�~ 25rY~ 27ҬZ~ 25V~ 29�1@~ 23�&@222 2 2 2 3)Taxable income~ 33k35g`+A~ 37� 35rsA~ 39.~ 33j333 3 3 3 4)Total tax credits~ 43�+~ 45w*~ 47�?~ 45FU�~ 49�A~ 43pA444 4 4 4 5(Child care credit~ 53nv~ 55vc�~ 57j~ 55�k~ 59 @~ 53@.@555 5 5 5 *6("Credit for the elderly or disabled~ 63�A~ 65 m@~ 67@~ 65@ 69- 63-666 6 6 6 7(Child tax credit~ 73vT�~ 75H�~ 77F�~ 75z~ 79A~ 738�A777 7 7 7 8(Education credit~ 83~ 85�~ 87�~ 85Ή� 89- 83-888 8 8 8 9(Foreign tax credit~ 93zѶ~ 95zv~ 97�/o~ 95�~ 99@@~ 93h� A999 9 9 9 2:1*Earned income credit used to offset income:3:5:7:5:9:3::: : : : ;0tax before credits~ ;3VA~ ;5f;�~ ;7NH~ ;5A ;9- ;3-;;; ; ; ; <(Minimum tax credit~ <3p@~ <5V�1~ <7@~ <5e%A~ <90@~ <3@<<< < < < =(General business credit~ =3�A~ =5�,~ =7A~ =5r"~ =9ҧ@~ =3@@=== = = = *>("Empowerment zone employment credit~ >38@~ >5@~ >72@~ >5@ >9*58 >3*269>>> > > > *?("Nonconventional source fuel credit~ ?3C@~ ?5@~ ?7@~ ?5`@~ ?9s@~ ?3@??? ? ? ? @ �l@�A ��@B ��@C ��@D ��@ E ��@�F ��@G ��@�H ���I ���.J ��@K �w@tL �7@gM �c@N �p@O �~@P��@{Q�a@{R�^@yS��@yT�v@{U�p@V�s@W�i@X�x@Y�n@Z�_@y[�j@T\�r@{]�`@^�o@_�o@ @)Income tax after credits~ @3-@5YA~ @7b� @50~A~ @9@A~ @3z�@@@ @ @ @ A)Alternative minimum tax~ A3�4~ A5V2~ A7�"A~ A5DLA~ A9i@~ A3`AAAA A A A B)Total income tax~ B3j1/B5 A~ B7 B5~A~ B9ڀ�~ B3FBBB B B B C)Total tax liability~ C3zC5~A~ C7�O C5kA~ C92~ C3n�!CCC C C C D)Total tax payments~ D3KtD5$UA~ D7.o3 D5!A~ D9��~ D3xDDD D D D E(Income tax withheld~ E3ƩE5�0A~ E7/� ~ E5kg~ E9b�~ E3x�EEE E E E F(Estimated tax payments~ F3~ F5�a*~ F7�~ F5:a~ F9� A~ F3�FFF F F F G)Overpayment refunded~ G32h�~ G5rEp"~ G7l�~ G5�~ G9�X~ G34�8AGGG G G G !H+Tax due at time of filing~ H4�8�~ H6JZ~ H8~Ab~ H6BE�~ H:6�9~ H42?�HHH H H H &I/ Footnotes at end of table.I2I2I2I2I2I2III I I I sJ,kTable 1.3 -- 1998 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, 3K,+and Tax Items, by Marital Status--Continued_L*W(All figures are estimates based on samples--money amounts are in thousands of dollars)MM#Returns of headsM$M# Returns ofM$M@ Returns ofM! N'ItemN% of householdsN&N%surviving spousesN&NAsingle personsN"O Number ofOAmountO Number ofOAmountO Number ofOAmount O PPreturnsPPreturnsPPreturnsPQ~ Q~ Q ~ Q"~ Q$~ Q&~ Q(�*R)"Adjusted gross income less deficit~ R9V'~ R3.`~ R; @~ R7O�~ R3u R3xCAS)Salaries and wages~ S9�~ S3T~ S;`@~ S7x6A~ S3f S3hAT)Taxable interest~ T9f� ~ T3~ T;h@~ T7(�A~ T3:;~ T3&sU)Tax-exempt interest~ U9^@~ U3U%A~ U;h@~ U7@~ U3Rl~ U3-V) Dividends~ V9n:M~ V3΀�~ V;9@~ V7@~ V3~ V3�  W)State income tax refunds~ W96V~ W3�5*A~ W;V@~ W74@~ W3~ W32͞X)Alimony received~ X9A~ X3a} X;- X7-~ X38 A~ X3T�YBusiness or profession:Y9Y3Y;Y7Y3Y3Z( Net income~ Z9juK~ Z36B~ Z;@~ Z7p�A~ Z3>h�~ Z3�� [(Net loss~ [9x@ A~ [3�[;*4,083[7*-13,054~ [3:~ [3�3 \Sales of capital assets:\9\3\;\7\3\3](Net gain in AGI~ ]9�61~ ]3ry~ ]; @~ ]7�A~ ]3v@�~ ]3~�^(Net loss in AGI~ ^9H�A~ ^3�$~ ^;@~ ^7~ ^3Bc~ ^3n[L�3_)+Sales of property other than capital assets~ _9@~ _3r�_;*1,325 _7*246~ _3<�A~ _36?�`�l@�a��@b�}@c�Y@d�j@ e�l@�f��@g��@�h��@i�@.j��@k�@tl�v@Gm�{@n�r@o��@p�|@{q��@{r��@ys�{@yt��@{u�y@v��@w�t@x�w@y�w@z�~@y{�~@T|�x@{}��@~�r@�q@!`)Taxable IRA distributions~ `94BA~ `3�`;*1,948`7*28,160~ `3�~ `3r%a)Pensions and annuities in AGI~ a9W2A~ a3Z~ a;'@~ a7NA~ a3�~ a3bbRent and royalty:b9b3b;b7b3b3c( Net income~ c9@A~ c3T�9A~ c;@~ c7�@~ c3V ]~ c3�d( Net loss [1]~ d9tA~ d3^�~ d;H@~ d7~ d3N~ d3�B�$e)Farm rental income less loss~ e9P@~ e3ǽ@ e;*972 e7*-446~ e3NA~ e36A:f-2Partnership and S Corporation net income less loss~ f9�, A~ f3z~ f;R@~ f7`@~ f3V~ f3 �-g)%Estate and trust net income less loss~ g9@~ g3� A g;*978g7*48,057~ g38yA~ g3�9!h)Farm net income less loss~ h9@~ h3 � h;*442h7*9,826~ h3A~ h3t�.�!i)Unemployment compensation~ i9:%N~ i3��i;*2,002i7*9,784~ i3e�~ i3B1'j)Social security benefits in AGI~ j9 A~ j30A~ j;@~ j7@~ j3r�~ j3^LJk)Other income less loss~ k98KA~ k36A~ k;#@~ k7G@~ k3\~ k3QA#l)Total statutory adjustments~ l9x~ l3y�~ l;@@~ l7w@~ l3&̅~ l3Rm( IRA payments~ m9pK A~ m3gA m;*948m7*1,896~ m3yG~ m36q'n(Student loan interest deduction~ n9�A~ n3x�A n;*932 n7*932~ n3a8A~ n3 �(A o(Payments to a Keogh plan~ o9@~ o3�A o;*157 o7*802~ o3Z A~ o3e8A)p(!Deduction for self-employment tax~ p9.M~ p3\-A~ p; @~ p7@~ p3F�~ p320q((Self-employed health insurance deduction~ q9A~ q3LAq;*1,428 q7*947~ q3�62~ q34+"r(Moving expenses adjustment~ r9@~ r3�$@ r;*3 r7*22~ r3A~ r34�A)s(!Medical savings account deductions9*3,966s3*3,277 s;- s7-~ s3@~ s3`@!t)Total itemized deductions~ t9�4�~ t3��~ t;-@~ t7A~ t3F�?~ t3�0�-u(%Medical and dental expenses deduction~ u9A~ u3VIu;*6,020u7*18,949~ u3^o~ u3�v(Taxes paid deduction~ v9f~ v3�~ v;-@~ v70 A~ v3z)~ v3:x� w(Interest paid deduction~ w9�5�~ w3j~ w;>@~ w7P A~ w3��~ w3d� x(Contributions deduction~ x9E�~ x3�~ x;m@~ x7@~ x3 ~ x3�(y( Casualty or theft loss deduction~ y9@~ y3@7@ y;- y7-~ y3@~ y3X)A&z(Total miscellaneous deductions~ z9Tf*A~ z3~ z;Q@~ z7,@~ z3f�~ z3s {)Basic standard deduction~ {9�~ {3��~ {; @~ {7X5A~ {3V ~ {3T*%|)Additional standard deduction~ |9mA~ |3h�A|;*3,780|7*3,213~ |3=1~ |3F})Taxable income~ }92~ }3J.~ };@w@~ }7*`~ }3�; }3l@A~)Total tax credits~ ~9� ~ ~3nv~ ~;O@~ ~7@~ ~3�~ ~3n(Child care credit~ 9:s~ 3>^3~ ;@~ 7@~ 30*@~ 3n@ ��@�� ��@� �p@� �x@� �r@ � �r@�� �z@� �r@�� �u@� �~@.� ��@� �x@t� �|@G� �p@� �s�� ���� ���� ���� ���� ���� ���� ���� ��@� �r*("Credit for the elderly or disabled9*4,003 3*354 ;- 7-~ 3��@~ 3@�(Child tax credit~ �9 P�~ �3�~ �;@~ �7E@~ �3d�$A~ �3T�A�(Education credit~ �9 A~ �3 A�;*6,865�7*8,145~ �3s3A~ �3�%A�(Foreign tax credit~ �9@~ �3�%@~ �;4@~ �7@~ �34�/A~ �3>�32�1*Earned income credit used to offset income�9�3�;�7�3�3�0tax before credits~ �9*~ �3:!e�;*7,921�7*3,017~ �3K~ �3A�(Minimum tax credit~ �9@~ �3@1@ �;*8 �7*3~ �3@~ �3`A@�(General business credit~ �9 @~ �3@ �;- �7-~ �3@@~ �30$A*�("Empowerment zone employment credit �9- �3- �;- �7-~ �3|@~ �3x@*�("Nonconventional source fuel credit �9*715 �3*222 �;- �7-~ �3̶@~ �3@ �)Income tax after credits~ �9N�~ �3��~ �;.@~ �7 A~ �3�� ~ �3V�)�)Alternative minimum tax~ �9P@~ �3RA �;*64�7*1,561~ �3إA~ �3 �-A�)Total income tax~ �9� �~ �3F/�~ �; /@~ �7h%A~ �3L� ~ �3�*�)Total tax liability~ �9n-�~ �3&9~ �;@!@~ �7A~ �3 8 ~ �3.җ+�)Total tax payments~ �92n�~ �3Zm ~ �;F@~ �7�A~ �3M� ~ �3�.��� � � � �(Income tax withheld~ �9B~ �3fO ~ �;@~ �7 A~ �3 ~ �32e�#��� � � � �(Estimated tax payments~ �9ܓA~ �3 JA~ �;@~ �7`3@~ �3:�+~ �3~� ��� � � � �)Overpayment refunded~ �9 ~ �3C ~ �;@~ �7EA~ �3(� ~ �3����� � � � !�+Tax due at time of filing~ �<ntB~ �=�=�~ �>]@~ �?@~ �B~7�~ �Bh��� � � � n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � >�6NOTE: Detail may not add to total because of rounding.��������� � � � 1�)[1] Includes nondeductable rental losses.������� � n�CfSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1998, Publication 1304 (Rev. 4-2001).�= ��%f> ����?�?�?�?m`{wD�V�E�D�VhT0�q0T��0hTAq0Fq0 mhT0l{�]l0{Dl0l{X�X��l��qq     ��" �����������������������������