\pJames N. Willis ,1BTdIvB  dMbP?_"*+%7n1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 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" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "ro@"............................................................................................................"EB#,##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 6 C 4 C 5 C 3 C  C  C  C  C % C  ,C  (C  C &8C &8C  (C  (C &C &8C "C &8C "8C "8C "8C  "8C % ,C %#<C % ,C % ,C  ,C  ,C &<C &<C  ,C  ,C &C &<C &<C "<C "<C "8C  "<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 "8C / C / ,C 2 C 2 BU} #} } $  lmm@ @o@e@o@t@l@ a@ d@ e@ z@ _@n@l@M@n@l@p@u@n@l@`@l@l@t@l@l@y@s@i@iaTable 5.--1999 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_WW[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more Returns with! Returns without " Total#U.S. income tax#U.S. income tax"Income concept, item$Number$$Number$$Number$ $of$Amount $of $Amount $of $Amount%&returns&&returns&&returns& " '(1) '(2) '(3) '(4) '(5) '(6)% RAdjusted Gross Income Concept $ $ $ $ $ $ SSalaries and wages~ (} GuoA~ (} G3A~ C؉@~ (A Business or profession: ( G ( G C ( S Net income~ (lA~ G"q ~ (hA~ Gz ~ C@p@~ (@S Net loss~ ((A~ G2:~ (8A~ G.(~ Cg@~ (@ Farm:(G(GC(S Net income~ (F@~ G*A~ (C@~ GfH5~ C(@~ (0w@S Net loss~ (@~ G|~ (@~ G{~ CL@~ (@0(Partnership and S corporation net income(G(GC(5- after Section 179 property deduction: [1](G(GC(S Net income~ (~3~ GJXH0~ (3~ GE0~ C`s@~ (@S Net loss~ (DA~ G٘~ (hA~ G.с~ C@~ (A Sales of capital assets:(G(GC(S Net gain~ (7A~ GrT^~ (F]_~ G}U^~ Cx@~ (L$AS Net loss~ (sA~ G$*A~ (xmA~ G84~ Cx@~ (\@4,Sales of property other than capital assets:(G(GC(S Net gain~ (@~ G|~ (@~ G|~ C[@~ (j@S Net loss~ (ؘA~ GEA~ (XA~ GR~ Ci@~ (@!STaxable interest received~ (,AA~ Gɿ ~ (R~ G& ~ Ch@~ ( ASTax-exempt interest~ ()A~ G~ (8)A~ G{~ C @~ (`@S Dividends~ (ր~ GZ ~ (RÀ~ G _ ~ C@~ (`A7S/Pensions and annuities in adjusted gross income~ (A~ Gb|~ (TA~ G{~ Cr@~ (,@ l@!M@"n@#@$@%P@&n@'l@(X@)n@*l@+x@,p@-@.@/y@0l@1j@2@3t@4|@5@6@7~@8}@9@:l@;@<v@=z@>u@?v@ Rent: ( G ( G C (!S Net income~ !(A~ !G~ !(A~ !G~ !C p@~ !(6@:"S2 Net loss, total (deductible and nondeductible)~ "(TBA~ "G#~ "(>A~ "G~~ "Cn@~ "(@)#S! Nondeductible rental loss~ #(~A~ #G\g~ #(PzA~ #G*g~ #C`@~ #(@$Royalty:$($G$($G$C$(%S Net income~ %( @~ %G~ %(@~ %Gi~ %C``@~ %(@&S Net loss~ &(j@~ &G ]@~ &(_@~ &G V@~ &C&@~ &(L@'Estate or trust:'('G'('G'C'((S Net income~ ((@~ (G~ ((@~ (GI~ (CS@~ ((O@)S Net loss~ )(@~ )G%A~ )(@~ )Gp*~ )C8@~ )(/@ *SState income tax refunds~ *(E~ *GFqH~ *(zE~ *GNG~ *C(@~ *(@+SAlimony received~ +(@~ +GA~ +)@~ +JDA~ +D@~ +)V@9,S1Social Security benefits in adjusted gross income~ ,(A~ ,GhZ~ ,(pA~ ,Gv Z~ ,Cz@~ ,(ȶ@--S%Social Security benefits (nontaxable)~ -(A~ -G"=~ -(pA~ -G=~ -Cz@~ -(@!.SUnemployment compensation~ .(@~ .G@~ .(@~ .G@~ .C,@~ .(P@/S Other income~ /(\-A~ /GJ~ /((A~ /G7~ /Cq@~ /(@0S Other loss~ 0(/@~ 0GaU~ 0('@~ 0GT5A~ 0C?@~ 0(x@'1SForeign-earned income exclusion~ 1(@~ 1G~e~ 1(n@~ 1Ge~ 1CW@~ 1(@2S Total income~ 2(O2GA~ 2(62G~A~ 2C@~ 2(J$3SStatutory adjustments, total~ 3(D.A~ 3G~ 3(,.A~ 3GN>~ 3C`@~ 3(1@:4S2 Payments to Individual Retirement Arrangements~ 4(@~ 4GlA~ 4(@@~ 4GĘA~ 4CK@~ 4(@e@>5S6 Payments to self-employed retirement (Keogh) plans~ 5(A~ 5G=~ 5(tA~ 5GR<~ 5CD@~ 5(@&6S Moving expenses adjustment~ 6(@@~ 6G0iA~ 6(@~ 6G(hA~ 6C@~ 6(@@7TAdjusted gross income~ 7*O7H TA~ 7*67HrOA~ 7E@~ 7*uJ-8S%Investment interest expense deduction~ 8(@"A~ 8GB`Q~ 8($~ 8GN'~ 8C@~ 8(*,9$Total tax preferences excluded from 9(9G9(9G9C9(':S adjusted gross income [2]~ :(V3~ :Gv~ :(3~ :Gr~ :C@~ :( (@6;.Total alternative minimum tax preference items;(;G;(;G;C;(:<2 (excluding tax-exempt interest from private <(<G<(<G<C<(=S activity bonds)~ =(V@~ =G0A~ =(O@~ =GA~ =C<@~ =(,@6>.Passive activity loss (alternative minimum tax>(>G>(>G>C>(?S adjustment)~ ?(A~ ?GnoO~ ?(lA~ ?GZwO~ ?Cp@~ ?(@l@Aw@Bb@C@D@ E@Fo@Ge@Ho@It@Jl@Ka@Ld@Mp@Np@O\@P@Q@Rc@S@T@U@V@Ww@Xs@Y@Z@[k@\}@]v@^t@_y@@UExpanded income~ @+O@I/҃A~ @+6@IMA~ @F@~ @+&$"AZFootnotes at end of table.A,A,A,A,A,A,iBaTable 5.--1999 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_DWW[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 $200,000 or moreE/E/E/E/E/FF0F1F2 Returns withF3F2Returns withoutF2G" G.TotalG4G/U.S. income taxG4G/U.S. income taxG/H"Income concept, itemH5NumberH5H5NumberH5H5NumberH5I I5ofI5Amount I5of I5Amount I5of I5AmountJ%J6returnsJ6J6returnsJ6J6returnsJ6K7 K8(1) K8(2) K8(3) K8(4) K8(5) K8(6)0LR(Adjusted Gross Income Concept--ContinuedL5L5L5L5L5L5MVExemption amount~ M)I~ MJvYM~ M)NI~ MJ0M~ MD@~ M)f@NItemized deductions:N(NGN(NGNCN(2OS* Total per adjusted gross income concept~ O(z~ OG7&~ O(l~ OG"<&~ OCԗ@~ O(S-PS% Charitable contributions deduction~ P(F&~ PG^2d ~ P(X@A~ PGZ ~ PC@~ P(BA#Q Interest paid deduction:Q(QGQ(QGQCQ(5RS- Total per adjusted gross income concept~ R(^s~ RG޹" ~ R(T|U.S. income tax|}"Income concept, item}$Number}$}$Number}?}$Number}$~ ~$of~$Amount ~$of ~?Amount ~$of ~$Amount%&returns&&returns@&returns&l@d@_@z@_@n@l@M@n@l@p@u@n@l@`@l@l@t@l@l@y@s@i@@M@n@@@P@n@l@X@7 '(1) '(2) '(3) A(4) '(5) '(6)RExpanded Income Concept(SSalaries and wages~ (jQ~GA~ (̐?AGA~ Cp@~ (ABusiness or profession:(G(GC(S Net income~ (A~ G ~ (܏A~ G# ~ Cp@~ (Q@S Net loss~ (A~ GخFA~ (h A~ G~ C`l@~ (@@ Farm:(G(GC(S Net income~ (@@~ G,*A~ (@@~ GVQ5~ C @~ (h@S Net loss~ (@@~ Gx~~ (@@~ G%?A~ CT@~ ( @0(Partnership and S corporation net income(G(GC(5- after Section 179 property deduction: [1](G(GC(S Net income~ (P?*A~ GZJ0~ (x4~ GLH0~ CPw@~ (5@S Net loss~ (:A~ G֏~ (,0A~ G^}~ CH@~ (tA Sales of capital assets:(G(GC(S Net gain~ (J b~ G*N^~ (Za~ GNC^~ C@~ ( "S Net loss~ ( A~ G*A~ (xA~ G*A~ C@~ (@4,Sales of property other than capital assets:(G(GC(S Net gain~ (@~ G~~ (@~ G}~ C`@~ (K@S Net loss~ (A~ GxEA~ (A~ G~ C@l@~ (@!STaxable interest received~ (l~ G^& ~ (H~ G ~ C@~ ( ASTax-exempt interest~ (>v7~ GfZ~ (+A~ GJ~ Ct@~ (AS Dividends~ ( ~ GBb ~ (~ G:v ~ C@~ (6A7S/Pensions and annuities in adjusted gross income~ (`) A~ Gj~ (% A~ GN~ C@~ (!@ Rent:(G(GC(S Net income~ (&A~ Gz~ (!A~ G~ Cs@~ (C@:S2 Net loss, total (deductible and nondeductible)~ (0A~ G:4~ (}A~ G~~ C0r@~ (7@)S! Nondeductible rental loss~ (A~ Gg~ (A~ GN|g~ C`@~ (@Royalty:(G(GC(S Net income~ (Pe@~ GpMIA~ (U@~ GN*~ Cn@~ (M@S Net loss~ ( @~ G@~ (@~ G@~ C"@~ ("@Estate or trust:(G(GC(S Net income~ (@~ GFT~ (@~ G~ C e@~ (@l@l@x@p@@@y@l@j@@t@|@@@~@}@@l@@v@z@u@v@q@w@bmx@ @o@e@o@S Net loss~ (@~ GP%A~ (@~ GQ%A~ C?@~ (@ SState income tax refunds~ (F~ GgJ~ (F~ GƮI~ C(@~ (@SAlimony received~ (@~ GA )** )** D** )**9S1Social Security benefits in adjusted gross income~ (ԒA~ G4~ (A~ GJ<~ CL@~ ( @-S%Social Security benefits (nontaxable)~ (A~ G71A~ (A~ GڱD~ C\@~ (@!SUnemployment compensation~ ( @~ GPDA~ (@ @~ G BA~ C*@~ (Q@S Other income~ (\A~ GN~ (A~ Gf~ C@s@~ (@S Other loss~ (*@~ G2a~ ("@~ Gf`~ C@Q@~ (,@'SForeign-earned income exclusion~ (@@~ G~q~ (c@~ G*'~ Cm@~ (@@S Total income~ (WGHA~ (/GQA~ C@~ (8$.A$SStatutory adjustments, total~ (6=~ Gz<~ (.A~ G.~ C@~ (@:S2 Payments to Individual Retirement Arrangements~ (@~ G,A~ (@~ G)A~ CN@~ (e@>S6 Payments to self-employed retirement (Keogh) plans~ (4A~ G=~ (A~ G=~ CB@~ ((@&S Moving expenses adjustment~ (@~ GnA~ )@~ JlA~ D"@~ )@Q@TAdjusted gross income~ *WHrkA~ */HgA~ E@~ *&<-S%Investment interest expense deduction~ (t!A~ GB ~ (Ʋ#~ Gm~ CH@~ (4<A,$Total tax preferences excluded from (G(GC('S adjusted gross income [2]~ (^7~ Gz~ (\+A~ Gl~ C@~ ( A6.Total alternative minimum tax preference items(G(GC(:2 (excluding tax-exempt interest from private (G(GC(S activity bonds)~ (p@~ G4A~ (f@~ GMA~ CD@~ (!@6.Passive activity loss (alternative minimum tax(G(GC(S adjustment)~ (SA~ G3A~ (pNA~ Gn>P~ Ct@~ (UExpanded income~ +WIQA~ +/I A~ F@~ +1A"ZFootnotes at end of table.999999iaTable 5.--1999 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_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more Returns with! Returns without " Total#U.S. income tax#U.S. income tax"Income concept, item$Number$$Number$$Number$l@l@a@d@j@p@\@@@@c@@@@@@w@s@@@k@@v@t@y@T@h@w@x@x@}@@ $of$Amount $of $Amount $of $Amount%&returns&&returns&&returns&7 '(1) '(2) '(3) '(4) '(5) '(6)*X"Expanded Income Concept--ContinuedBBBBBBVExemption amount~ ( L~ M*]~ (JL~ M6]~ C@~ (l@Itemized deductions:(M(MC(2S* Total per adjusted gross income concept~ (~ M:~&~ (~ M<&~ C@~ (CA,S$ Total per expanded income concept~ (Z~ ME)~ (rv~ MR(~ Ct@~ ($A-S% Charitable contributions deduction~ (z3~ M*F ~ (@A~ M[y ~ Cx@~ (A# Interest paid deduction:(M(MC(5S- Total per adjusted gross income concept~ (Fr~ M ~ (` "