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ALEDE4FA5A, ALEDE5FA5A," ALEDE6FA5A- ALEDE7FA5A, ALEDE8FA5A,# ALEDE9FA5A, ALEDEAFA5A,$ ALEDEBFA5A, ALEDECFA5A,% ALEDEDFA5A, ALEDEEFA5A,& ALEDEFFA5A,' ALEDF0FA5A, ALEDF1FA5A,( ALEDF2FA5A, ALEDF3FA5A,) ALEDF4FA5A,  ALEDF5FA5A, ALEDF6FA5A,* ALEDF7FA5A,  ALEDF8FA5A,+ ALEDF9FA5A, ALEDFAFA5A,  ALEDFBFA5A,, ALEDFCFA5A, ALEDFDFA5A,  ALEDFEFA5A, ALEDFFFA5A, ALEE00FA5A- ALEE01FA5A,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 9 C !C  $C 1" C  C 9 C  C 0C  (C 1&0C !C 1"(C 1&8C  C 1!8C !C !(C 1&8C 1&8C 1"8C 1"C  (C 1&8C 1&8C 1"(C 1"C 1"(C <C AC  (C 1&8C &8C 1&8C &C  C 9 C 3#<C 3 #<C 9 (C 3#<C 9 (C 9 (C  (C 1"(C 8q C 3#<C &<C $#<C $#<C $ #<C 0#<C 0 #<C 0#<C 0#<C 0#<C <1 <C < C ~ Hpp"A~ IHE A~ I(A~ I@ H*956 H*669 H*100 ;$8,000 under $10,000~ Hr~ H~ H~~ HG~ H A~ HA~ H@ H**957  H**669  H**100   %%;$10,000 under $12,000~ HfH~ HC~ HV~ Hl~ I?A~ H(A~ H@ H**  H**  H**   %;$12,000 under $14,000~ Hj~ H~ H~ HĜ~ H`A~ HA~ H`@ I--  I--  I--   %;$14,000 under $16,000~ H ~ HZ1~ H~\~ H&8~ H\MA~ H@3'A~ H@H*2,878 H*2,839  H*425 ;$16,000 under $18,000~ H^~ H(~ HN~ Ht~ HA~ Hv0.~ Hz@H*1,912 H*2,007  H*301   ;$18,000 under $20,000~ HI~ HJ,~ Hw,~ Hz7~ HA~ H6~ H@H*1,935 H*2,709  H*406 ;$20,000 under $25,000~ H֒M~ H2~ H:_2~ H1~ Hf0~ HĊ~ HH AH*2,509 H*2,415  H*362 ;$25,000 under $30,000~ Hң~ Hި~ H~ H℡~ H~.~ HR~ HP AH*2,806 H*2,385  H*358 ;$30,000 under $40,000~ H%~ HRfC~ HC~ H"p ~ HM~ H1~ H|A~ H@@~  Hy@~  HX@ ;$40,000 under $50,000~ H6nX~ H`E~ H.mfE~ HG ~ H^=~ Hu~ H|?A~ H$@~  He@~  Hآ@ ;$50,000 under $75,000~ H.H@0AH)1A~ H֡~ H W9A~ HVK~ HF"5~ H@~  HJ@~  H@ ;$75,000 under $100,000~ H~ Hu~ Hpu~ H ~ H$A~ H ~ H\A~ HU@~  H.@~  H@ ;$100,000 under $200,000~ H%H9UAHdUA~ HZ&~ HHA~ H~~ HA~ H`@~  H @~  Hv@ ;$200,000 under $500,000~ HD~ H@~ HA~ H_@~ Hi@~  H@~  HT@ ;$1,000,000 or more~ HxAHZAHZA~ H+~ H:@~ H`A~ H@~ Hw@~  H@~  H@ (55555556 6 6  672)*Tax generated at specified rate--continued**)**) * *  l!"#$%& '()@*+,-@./@0@1@{2@3@y4@{5@6@7@8@9@:@;@T<= >? 8Size of 9 . 15 percent / / . 20 percent / / . 25 percent / /      !8adjusted gross income!9!,Number !,Income !,Tax!,Number !,Income !,Tax!,Number ! ,Income ! ,Tax! ! ! !!!"8"9 "1of "1taxed"1 generated "1of "1taxed"1 generated "1of " 1taxed" 1 generated" " " """#/#\#2returns#2at rate#2at rate#2returns#2at rate#2at rate#2returns# 2at rate# 2at rate# # # ###$3$:~ $4&@~ $4(@~ $4*@~ $4,@~ $4.@~ $40@~ $41@~ $ 42@~ $ 43@$ $ $ $$$%D Total..%F~ %E\"%EqrA~ %EX=M~ %JB}~ %JV'#_~ %J~ %JA~ % JN6~ % J% % % %%%&;Under $2,000 [2]&;~ &=A~ &=(A~ &=@ &K-- &K-- &K-- &K-- & K-- & K--& & & &&&';$2,000 under $4,000';~ '=pA~ '=^A~ '=@>@ 'K-- 'K-- 'K-- 'K-- ' K-- ' K--' ' ' '''(;$4,000 under $6,000(;~ (=b~ (=6BV~ (= A (K-- (K-- (K-- (K-- ( K-- ( K--( ( ( ((();$6,000 under $8,000);~ )=~ )=%~ )=" A )K-- )K-- )K-- )K-- ) K-- ) K--) *;$8,000 under $10,000*;~ *=.~ *=&~ *=#B *K-- *K-- *K-- *K-- * K-- * K--* * * ***+;$10,000 under $12,000+;~ +=*~ +=Ӭ~ +=X9A +K-- +K-- +K-- +K-- + K-- + K--+ + + +++,;$12,000 under $14,000,;~ ,=bKA~ ,=~ ,=И ,K-- ,K-- ,K-- ,K-- , K-- , K--, , ,,,-;$14,000 under $16,000-;~ -=n~ -=Nc~ -=r -K-- -K-- -K-- -K-- - K-- - K--- - - -.;$16,000 under $18,000.;~ .=2@~ .=b~ .=Re .K-- .K-- .K-- .K-- . K-- . K--. . . ./;$18,000 under $20,000/;~ /= OA~ /=)~ /= 0 /K-- /K-- /K-- /K-- / K-- / K--/ 0;$20,000 under $25,0000;~ 0<H~ 0<ߜ~ 0< 0K-- 0K-- 0K-- 0K-- 0 K-- 0 K--0 1;$25,000 under $30,0001;~ 1<~ 1<"j~ 1<n1K*6,8651K*4,370 1K*875 1K-- 1 K-- 1 K--1 2;$30,000 under $40,0002;~ 2<2%"~ 2<6K@~ 2< ~ 2KA~ 2K"A~ 2K`@2K*3,9072 K*5,7082 K*1,4262 3;$40,000 under $50,0003;~ 3<qV~ 3<=~ 3<z( ~ 3KY#A~ 3K?A~ 3KpmA~ 3K@~ 3 K @~ 3 K@3 4$50,000 under $75,0004;~ 4<G4<XVA~ 4<@~ 4LJ؋~ 4Ldx~ 4Lz~~ 4L`@~ 4 Lp]A~ 4 L^@4 5;$75,000 under $100,0005;~ 5<~ 5<I~ 5< ~ 5Lv~ 5Lb~ 5L~ 5L.@~ 5 L*A~ 5 L+@5 6;$100,000 under $200,0006;~ 6<&~ 6<4)D~ 6<a9 ~ 6LV~ 6L>o ~ 6LI~ 6LA~ 6 Ln~ 6 LPA6 7;$200,000 under $500,0007;~ 7<jq~ 7<~ 7<$~ 7LF~ 7L: ~ 7Lg~ 7L@~ 7 LЌCA~ 7 L#A7 !8;$500,000 under $1,000,0008;~ 8<A~ 8<~D~ 8<ny}~ 8L A~ 8Lư ~ 8L~ 8L @~ 8 L>W~ 8 LA8 9A$1,000,000 or more9>~ 9?A~ 9?~ 9?G~ 9MJA~ 9Mj6~ 9M ~ 9MZ@~ 9 MZ~ 9 M&A":&Footnotes at end of table.:::::!:!:!:!: !: !: !: : :O;'GTable 2.--Individual Income Tax Returns with Modified Taxable Income: ; ; ; ; !; $;!;;;;;;\<"TTax Generated by Rate and by Size of Adjusted Gross Income, Tax Year 1999--Continued<<<<<<<<< <!_=VW[All figures are estimates based on samples--money amounts are in thousands of dollars]=W=W=W=W=W=W=W=W= W= = >82>.*Tax generated at specified rate--continued>/>/>.>/>/>.>/> /> > > > >?8Size of&?.28 percent (capital gains) [3]?/?/?. 28 percent?/?/?. 31 percent?/? /? ? ? ? ? @l AB@CDEF@ GH@I@J@K@L@M@N@O@P@Q@{R@S@yT@{UVWX YZ [\]^_@@8adjusted gross income@,Number @,Income @,Tax@,Number @,Income @,Tax@,Number @,Income @ ,Tax@ @ @ @ @A8 A1of A1taxedA1 generated A1of A1taxedA1 generated A1of A1taxedA 1 generatedA A A A AB8B2returnsB2at rateB2at rateB2returnsB2at rateB2at rateB2returnsB2at rateB 2at rateB B B B BCZ~ C[4@~ C[5@~ C[6@~ C[7@~ C[8@~ C[9@~ C[:@~ C[;@~ C [<@C C DD Total~ DJC@~ DJv\~ DJA~ DJZ+DJ A~ DJfIq1~ DJl]~ DJ "/~ D JD E;Under $2,000 [2] EK-- EK-- EK-- EK-- EK-- EK-- EK-- EK-- E K--E E E EF;$2,000 under $4,000 FK-- FK-- FK-- FK-- FK-- FK-- FK-- FK-- F K--F F FG;$4,000 under $6,000 GK-- GK-- GK-- GK-- GK-- GK-- GK-- GK-- G K--G G G G GH;$6,000 under $8,000 HK-- HK-- HK-- HK-- HK-- HK-- HK-- HK-- H K--H I;$8,000 under $10,000 IK-- IK-- IK-- IK-- IK-- IK-- IK-- IK-- I K--I J;$10,000 under $12,000 JK-- JK-- JK-- JK-- JK-- JK-- JK-- JK-- J K--J K;$12,000 under $14,000 KK-- KK-- KK-- KK-- KK-- KK-- KK-- KK-- K K--K L;$14,000 under $16,000 LK-- LK-- LK-- LK-- LK-- LK-- LK-- LK-- L K--L M;$16,000 under $18,000 MK-- MK-- MK-- MK-- MK-- MK-- MK-- MK-- M K--M N;$18,000 under $20,000 NK-- NK-- NK-- NK-- NK-- NK-- NK-- NK-- N K--N O;$20,000 under $25,000 OK-- OK-- OK-- OK-- OK-- OK-- OK-- OK-- O K--O P;$25,000 under $30,000 PK-- PK-- PK--~ PK@~ PK@~ PKL@ PK-- PK-- P K--P Q;$30,000 under $40,000 QK-- QK-- QK--~ QKFA~ QKwB~ QK QK-- QK-- Q K--Q R;$40,000 under $50,000RK*8,364RK*2,442 RK*684~ RK v~ RK/~ RK@ RL*903RL*5,735R L*1,778R S;$50,000 under $75,000~ SK@V@~ SKP@~ SK@d@~ SK&~ SKU~ SKb~N~ SLA~ SLd6A~ S L(AS S S T;$75,000 under $100,000~ TL@~ TL>@~ TL@~ TKo~ TK $~ TK,@ ~ TL)~ TL^~ T LۍT T T T TU;$100,000 under $200,000~ UL 0@~ ULA~ UL@~ UL4ZA~ UL3I~ UL^"~ UL7DA~ ULv~ U LFs<U U U U UV;$200,000 under $500,000~ VL@~ VLP@~ VL@~ VLn~ VL~~ VL~ VLC:A~ VL1~ V L~!W;$500,000 under $1,000,000~ WLڪ@~ WLH A~ WL @~ WLhA~ WLꄄ~ WLNC~ WKA~ WK^5~ W K NW W X@$1,000,000 or more~ XN.@~ XNl,A~ XNA~ XN@xA~ XN2 ~ XN:~ XNA~ XN%u~ X N X X X Y82Y.*Tax generated at specified rate--continuedY/Y/Y.Y/Y/Y.Y/Y /Y Y Y Y Y Z8Size ofZ. 36 percentZ/Z/Z. 39.6 percentZ/Z/Z. Form 8615 [4]Z/Z /Z Z Z Z Z[8adjusted gross income[,Number [,Income [,Tax[,Number [,Income [,Tax[,Number [,Income [ ,Tax[ [ [ \8 \1of \1taxed\1 generated \1of \1taxed\1 generated \1of \1taxed\ 1 generated\ \ \ \ \]/]2returns]2at rate]2at rate]2returns]2at rate]2at rate]2returns]2at rate] 2at rate] ^3~ ^4=@~ ^4>@~ ^4?@~ ^4@@~ ^4@@~ ^4A@~ ^4A@~ ^4B@~ ^ 4B@^ ^ ^ ^_D Total~ _Jz~ _J[)~ _J~ _Jd`*A~ _Jb~ _J#'~ _J!A~ _JJ~ _ J`+A_ _ _`la@b@c@d@e@f@ g@h@i@j@k@l@m@n@o@p @q @{r @s @yt @{u @v @w (@x @y @z @ { '@| @} @~ n@ n@`;Under $2,000 [2] `K-- `K-- `K-- `K-- `K-- `K--~ `KA~ `K|@~ ` K@` ` ` ` `a;$2,000 under $4,000 aK-- aK-- aK-- aK-- aK-- aK--~ aK0 A~ aK A~ a K@@a b;$4,000 under $6,000 bK-- bK-- bK-- bK-- bK-- bK--~ bK@~ bKA~ b K@b c;$6,000 under $8,000 cK-- cK-- cK-- cK-- cK-- cK--~ cK @~ cKPA~ c K@c d;$8,000 under $10,000 dK-- dK-- dK-- dK-- dK-- dK--dL**53,614dL **438,561d L **101,498d e;$10,000 under $12,000 eK-- eK-- eK-- eK-- eK-- eK-- eL** eL** e L**e f;$12,000 under $14,000 fK-- fK-- fK-- fK-- fK-- fK--fL*5,735fL*65,368f L*14,290f g;$14,000 under $16,000 gK-- gK-- gK-- gK-- gK-- gK--gL*7,690gL*102,742g L*26,536g h;$16,000 under $18,000 hK-- hK-- hK-- hK-- hK-- hK--hL*6,691hL*104,157h L*23,163h i;$18,000 under $20,000 iK-- iK-- iK-- iK-- iK-- iK--iL*5,735iL*99,419i L*19,953i j;$20,000 under $25,000 jK-- jK-- jK-- jK-- jK-- jK--jL*8,483jL*173,387j L*44,976j k;$25,000 under $30,000 kK-- kK-- kK-- kK-- kK-- kK--kL*5,615kL*133,297k L*37,056k l;$30,000 under $40,000 lK-- lK-- lK-- lK-- lK-- lK--lL*7,095lL*226,607l L*59,998l m;$40,000 under $50,000 mK-- mK-- mK-- mK-- mK-- mK--mL*3,611mL*154,495m L*52,442m n;$50,000 under $75,000 nK-- nK-- nK-- nK-- nK-- nK-- nL*903nL*44,979n L*17,830n o;$75,000 under $100,000oL*8,414oL*25,012oL*9,004 oK-- oK-- oK-- oL*495oL*21,154o L*5,337o p;$100,000 under $200,000~ pLA~ pL\wQA~ pL d~ pL@~ pL&A~ pL@pL*2,035pL*207,949p L*65,554p q;$200,000 under $500,000~ qL[~ qLi~ qLmG ~ qL|A~ qL~ qLKk qL*502qL*129,248q L*39,861q !r;$500,000 under $1,000,000~ rL A~ rL  ~ rLF~ rLXA~ rLrJp~ rLv rK*166rK*79,452r K*20,473r s>$1,000,000 or more~ sMx\A~ sMUb~ sMJ3~ sMh-A~ sM?I~ sM2~ sMr@~ sMd!A~ s MqAs rtOj* Estimate should be used with caution because of the small number of sample returns on which it is based.tBtBtBtBtBtBtBtBt Bt SuPK** Data combined to avoid disclosure of information for specific taxpayers.uBuBuBuBuBuBuBuBu Bu vO[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 totalingvCvCvCvCvCvCvCvCv Cv wQbetween $700 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.wCwCwCwCwCwCwCwCw Cw 9xO1[2] Includes returns with adjusted gross deficit.xCxCxCxCxCxCxCxCx Cx yyQq[3] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28 percent rate.yCyCyCyCyCyCyCyCy Cy zQ[4] 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.zCzCzCzCzCzCzCzCz Cz @{Q8NOTE: Detail may not add to totals because of rounding.{C{C{C{C{C{C{C{C{ C{ e|S]SOURCE: IRS, Statistics of Income Bulletin, Winter 2001-2002, Publication 1136 (Rev. 3-2002).||||||||| | }R}}}}}}}}} } ~R~~~~~~~~~ ~ R  l@n@n@n@n@n@n@ n@n@x@n@x@@@@@@@{@@y@{@@@@@@ @@@@@R  R  R  R  R                                                                                                    l@@@@@@@ @d@Z@Z@Z@Z@Z@Z@Z@ Z@ Z@{ Z@ Z@y Z@{ Z@ Z@ Z@ Z@ Z@ Z@  Z@ Z@ Z@ Z@ Z@                                                                                l@ Z@ Z@ Z@ Z@ Z@ Z@  Z@ Z@ Z@ Z@ Z@ Z@ Z@ Z@ Z@ Z@ Z@{ Z@ Z@y Z@{ Z@ Z@ Z@ Z@ Z@ Z@  Z@ Z@ Z@ Z@ Z@                                                                 l@ Z@ Z@ Z@ Z@ Z@ Z@  Z@ Z@ Z@ Z@ Z@ Z@ Z@ Z@ Z@ Z@ Z@{ Z@ Z@y Z@{ Z@ Z@ Z@ Z@ Z@ Z@  Z@ Z@ Z@ Z@ Z@                                                                 l@ Z@ Z@ Z@ Z@ Z@ Z@  Z@ Z@  Z@  Z@  Z@  Z@  Z@ Z@ Z@ Z@ Z@{ Z@ Z@y Z@{ Z@ Z@ Z@ Z@ Z@ Z@  Z@ Z@ Z@ Z@ Z@                                                                                                               l@! 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