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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} �} � } I} } I} I} $  �  �l@� ��@ �@  �c� ���  ��@� ��@ ��@� ��@ ��@ ��@ ��@t ��@G ��@ ��@ ��@ ��@{ ��@{ ��@y ��@y ��@{ ��@ ��@ ��@ ��@ ��@ ��@y ��@T ��@{ ��@ ��@ ��@�,�Table 1.3 --1999, 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~ 3& L5P�5A~ 7� 5 A~ 9�~ 3Ƃ�     )Salaries and wages~ 3�� 5`NA~ 7J]:  5�>�A~ 9}~ 3|A       )Taxable interest~ 3~ 5]�)~ 7>X�~ 5:~ 9Dt/A~ 3z       )Tax-exempt interest~ 3V%~ 5�#� ~ 7~~ 5�~ 9@~ 3�O       ) Dividends~ 3�~ 5� �~ 7 5qA~ 5� u~ 9A~ 3dFA       )State income tax refunds~ 39�~ 52.I~ 7Ff~ 5-~ 9A~ 3l�A      )Alimony received~ 3A~ 5&L~ 7@~ 5@~ 9@~ 3P� A    Business or profession:357593    ( Net income~ 3�#~ 5�7~ 76�~ 5)~ 9( A~ 3�     (Net loss~ 3��~ 5*' ~ 7~ 5~�!~ 9D@~ 3�/%     Sales of capital assets:357593    (Net gain in AGI~ 3R�5A~ 7E~ 5^~ 9oA~ 3f�    (Net loss in AGI~ 3=~ 5�X~ 7�~ 5~mt~ 9@~ 3@    3)+Sales of property other than capital assets~ 3i~ 5� :~ 7�P~ 5Nm�~ 9@~ 3�    !)Taxable IRA distributions~ 3�_A~ 5¨�~ 7�42~ 5C+~ 9�@~ 3T0A    %)Pensions and annuities in AGI~ 3z�~ 5ꦍH~ 7�~ 5��/~ 9P�A~ 3W    Rent and royalty:357593    ( Net income~ 3zd~ 5JUF ~ 7�~ 56 ~ 99@~ 3�+A    ( Net loss [1]~ 3fv7~ 5b~ 7�~ 5�~ 9@~ 3�$A    $)Farm rental income less loss~ 3� #A~ 5� �~ 7L8A~ 5AA~ 9[@~ 3@@    :-2Partnership and S Corporation net income less loss~ 3&~ 5nR2~ 7w~ 5^� *~ 9`@~ 3>�     -)%Estate and trust net income less loss~ 3!~ 5@[~ 7X�A~ 5{~ 9@~ 3�A    !)Farm net income less loss~ 3|~ 5r~ 7e~ 5s~ 9�'@~ 3@I�    !)Unemployment compensation~ 3�~ 5n�-~ 7�~ 5�-4~ 9N�@~ 3A     �l@�! ��@" ��@ # ��@$ ��@ % ��@�& ��@' ��@�( ��@) ��@* ��@+ ��@t, ��@G- ��@. ��@/ ��@0 ��@{1 ��@{2 ��@y3 ��@y4 ��@{5 ��@6 ��@7 ��@8 ��@9 ��@: ��@y; ��@T< ��@{= ��@> ��@? ��@' )Social security benefits in AGI~ 3WA~ 5u�~ 7Ni~ 5z� ~ 9@~ 3ƕ1      !)Other income less loss~ !3R�:~ !5xt~ !7N޽~ !5>~ !9@@~ !3 �$A!!! ! ! ! #")Total statutory adjustments~ "3g~ "5ž� ~ "7�,~ "5~r ~ "9*A~ "3VT=""" " " " #( IRA payments~ #3� �~ #5�*�~ #7vP�~ #5d~ #9 @~ #3�(@### # # # '$(Student loan interest deduction~ $3x�~ $5~ $7k~ $5h,A $9- $3-$$$ $ $ $  %(Payments to a Keogh plan~ %3&M~ %5� �~ %7>�;~ %5�Q~ %9@_@~ %3A%%% % % % )&(!Deduction for self-employment tax~ &3LX~ &5ʧ�~ &7)~ &5b�~ &9@� A~ &3\�A&&& & & & 0'((Self-employed health insurance deduction~ '3N�~ '5K�~ '7�9�~ '5RH~ '9 &@~ '3�?@''' ' ' ' "((Moving expenses adjustment~ (3&3<~ (5�*�~ (7{A~ (5.:V~ (9@~ (3@((( ( ( ( ))(!Medical savings account deduction~ )3 @~ )5�@~ )7@~ )5`@~ )9x@~ )3؝@))) ) ) ) !*)Total itemized deductions~ *3FQ� *5AA~ *7 =*5*A~ *9 M/A~ *3BY*** * * * -+(%Medical and dental expenses deduction~ +3 (g~ +5�-o~ +7t�~ +5 g�~ +9p�@~ +3�A+++ + + + ,(Taxes paid deduction~ ,3Bn ~ ,56D?~ ,7B�3~ ,5R0~ ,9&a<~ ,32,,, , , , -(Interest paid deduction~ -3�< ~ -5.E~ -7�~ -5�%�4~ -9,~ -3�9L--- - - - .(Contributions deduction~ .3>.x~ .5R"�~ .7J~ .5��~ .9L(A~ .3T�... . . . (/( Casualty or theft loss deduction~ /3p@~ /5P~ /7 @~ /5�:~ /9@~ /3@/// / / / &0(Total miscellaneous deductions~ 03Hh~ 05Q� ~ 07�l~ 05�~ 09iA~ 030�5A000 0 0 0  1)Basic standard deduction~ 13�r~ 15F7k~ 176~ 152s�'~ 19�7O~ 13қ111 1 1 1 %2)Additional standard deduction~ 23b~ 25֟f~ 27[~ 25P~ 29@~ 23M@222 2 2 2 3)Taxable income~ 332�35@�A~ 37z"� 35@N@A~ 39.~ 33ވ333 3 3 3 4)Total tax credits~ 43n4�~ 45�~ 47|C~ 45r�~ 49DoA~ 43D�!A444 4 4 4 5(Child care credit~ 53Ty~ 55.G�~ 57G�~ 55�=;A~ 59@~ 53@555 5 5 5 *6("Credit for the elderly or disabled~ 63�1A~ 65k@~ 67f@~ 65r@ 69- 63-666 6 6 6 7(Child tax credit~ 73N�3~ 75��~ 77Z� ~ 752wu~ 79L?A~ 73A777 7 7 7 8(Education credit~ 83�~ 85nI#~ 87�~ 85ĎHA 89- 83-888 8 8 8 9(Foreign tax credit~ 93HA~ 95J�-~ 97.w~ 95�%�~ 99@~ 93A999 9 9 9 2:1*Earned income credit used to offset income:3:5:7:5:9:3::: : : : ;0tax before credits~ ;3F~ ;5�u~ ;7�77~ ;5&A ;9- ;3-;;; ; ; ; <(Minimum tax credit~ <3CA~ <5<~ <7HA~ <53~ <9@~ <3*@<<< < < < =(General business credit~ =3A~ =5`�'A~ =7؃ A~ =5%~ =9@~ =3@=== = = = *>("Empowerment zone employment credit~ >3@~ >5@~ >7/@~ >5@~ >9F@~ >3t@>>> > > > *?("Nonconventional source fuel credit~ ?3@@~ ?5@~ ?7@~ ?5M@~ ?90x@~ ?3@??? ? ? ? @ �l@�A ��@B ��@ C ��@D ��@ E ��@�F ��@G ��@�H ���I ���.J ��@K ��@tL �@gM �c@N �p@O �~@P��@{Q�a@{R�^@yS��@yT�v@{U�p@V�s@W�i@X�x@Y�@Z�_@y[�j@T\�h@{]�`@^�o@_�o@ @)Income tax after credits~ @3:@5yA~ @7R� @5ޝA~ @9^|~ @3F}@@@ @ @ @ A)Alternative minimum tax~ A3>#>~ A5^�~ A7%A~ A5>s)~ A9O@~ A3`AAAA A A A B)Total income tax~ B3�B5� &A~ B7N� B5,A~ B9 }~ B3> *BBB B B B C)Total tax liability~ C3(C51�1A~ C7 ^ C5dA~ C9Ҡ~ C3LqACCC C C C D)Total tax payments~ D3"1�D5CA~ D7AD5A~ D9N{�~ D32HDDD D D D E(Income tax withheld~ E3.E5"sA~ E7jI� ~ E5�,Fp~ E9.~~ E3P�EEE E E E F(Estimated tax payments~ F32�#~ F5�.~ F7R~ F5nY�"~ F9�A~ F3FFF F F F G)Overpayment refunded~ G3�~ G5%~ G7J�~ G5H~ G9oS~ G3*gGGG G G G !H+Tax due at time of filing~ H4H�~ H6d~ H8¢p~ H62~ H:�5~ H4�6�HHH H H H &I/ Footnotes at end of table.I2I2I2I2I2I2III I I I �J,�Table 1.3 --1999, Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalK,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$~ Q&~ Q(�*R)"Adjusted gross income less deficit~ R9K=~ R3h~ R;`@~ R7X�~ R36 R3@GAS)Salaries and wages~ S9�~ S3Z~ S;Q@~ S7z�~ S3�- S3zAT)Taxable interest~ T9 �~ T3N~ T; @~ T7A~ T3F\~ T3l0U)Tax-exempt interest~ U9`@~ U3f�,~ U;F@~ U7`Y@~ U3;A~ U3&A2V) Dividends~ V9nP~ V3Z۸~ V;@~ V7s@~ V3 �~ V3�'�  W)State income tax refunds~ W9@�7A~ W3TB~ W;|@~ W7@~ W3Z�~ W3ރ�X)Alimony receivedX9 **154,818X3 **1,978,886 X;** X7**~ X3h� A~ X3/�YBusiness or profession:Y9Y3Y;Y7Y3Y3Z( Net income~ Z9�*O~ Z3V~ Z;׳@~ Z7X�A~ Z3y�~ Z3r�4 [(Net loss~ [9�A~ [3�<;A~ [;n@~ [7@~ [3>~ [3T \Sales of capital assets:\9\3\;\7\3\3](Net gain in AGI~ ]9�$"A~ ]3�~ ];@@~ ]7A~ ]3kk~ ]3ND�^(Net loss in AGI~ ^9p! A~ ^3A~ ^;@~ ^7@~ ^3� #l)Total statutory adjustments~ l9~~ l3F~ l;T@~ l7J@~ l3RѨ~ l3�*hAm( IRA payments~ m9H+A~ m3D�A~ m;@~ m7@~ m3NB~ m3�:A'n(Student loan interest deduction~ n9A~ n3A~ n;H@~ n7h@~ n3u~ n3zxD o(Payments to a Keogh plan~ o9&@~ o3h�A~ o;@~ o7K@~ o3h$ A~ o3Nk)p(!Deduction for self-employment tax~ p9vSP~ p3Ԩ.A~ p;ұ@~ p7i@~ p3IA~ p3FA0q((Self-employed health insurance deduction~ q9�8A~ q3�7A~ q;@~ q7Ң@~ q334~ q3�?"r(Moving expenses adjustment~ r9@~ r3p[@ r;- r7-~ r30�A~ r3.�&)s(!Medical savings account deductions9*2,214s3*2,492 s;- s7-s3*17,049s3*14,628!t)Total itemized deductions~ t9Q�~ t3 ~ t; @~ t7#-~ t3�4o~ t3lf"-u(%Medical and dental expenses deduction~ u9d�A~ u3VR~ u;Q@~ u7@@~ u3.|~ u3Av(Taxes paid deduction~ v9 ֨~ v3�~ v;`@~ v7 A~ v3S~ v3F w(Interest paid deduction~ w9vo�~ w3&ow~ w;@~ w7LIA~ w3FZA~ w3F x(Contributions deduction~ x9BA~ x3�$~ x;� @~ x7@~ x3�~ x3s(y( Casualty or theft loss deductiony9*10,999y3*52,331y;*2,025y7*10,237y3*33,180y3*298,131&z(Total miscellaneous deductions~ z9�5~ z3G�~ z;u@~ z7@f@~ z3FA~ z3� {)Basic standard deduction~ {9�~ {3�~ {; @~ {7ȠA~ {36{ ~ {3 xy+%|)Additional standard deduction~ |95A~ |3KA~ |;#@~ |7n@~ |37~ |3M})Taxable income~ }9~ }3l3~ };l@~ }7FՓ~ }3�"� }3BA~)Total tax credits~ ~9.~ ~3R[A~ ~;�@~ ~7@~ ~3Ά*~ ~3w�(Child care credit~ 9�q~ 3G2~ ;@~ 7@~ 3@~ 3@ ��@�� ��@� �p@ � �p@� �r@ � �r@�� �r@� �r@�� �w@� �~@.� �@� �x@t� �w@G� �p@� �s�� ���� ���� ���� ���� ���� ���� ���� ���� ���� ��@*("Credit for the elderly or disabled9*14,7643*1,403 ;- 7-3*123,2213*24,432�(Child tax credit~ �9�~ �3Ε~ �;@@~ �7D@~ �3�>)~ �30RA�(Education credit~ �9�"A~ �3= ~ �3z/�)Alternative minimum tax~ �9@@~ �3,A~ �;j@~ �7`@~ �3vA~ �3t�2A�)Total income tax~ �9.~ �3:~ �;@~ �7|A~ �3= ~ �3vN/�)Total tax liability~ �9"~ �3S�~ �; @~ �7bA~ �3 ~ �3S�0�)Total tax payments~ �9�9�~ �3�>j ~ �;Ж@~ �7�!~ �3*~2 ~ �3R3��� � � � �(Income tax withheld~ �9�~ �3\8 ~ �; .@~ �7}A~ �3nt ~ �3 A�'��� � � � �(Estimated tax payments~ �9yA~ �3Y�~ �;@~ �7�@~ �3J�,~ �3&9� ��� � � � �)Overpayment refunded~ �9fq�~ �3V ~ �;b@~ �7+A~ �3: ~ �3�0o��� � � � !�+Tax due at time of filing~ �<0A~ �=� �~ �>@~ �?P@~ �BJ� ~ �B[��� � � � n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � S�K** Data combined to avoid disclosure of information for specific taxpayers.��������� � � � 1�)[1] includes nondeductible rental losses.��������� � � � >�6NOTE: Detail may not add to total because of rounding.��������� � � � o�CgSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1999, Publication 1304 (Rev. 10-2001).������� � �= �<�!�#> ����?�?�?�?m{wD�V�E�D�VhT0�q0T��0hTAq0Fq0 mhT0{�]l0@{Dl0{X�X��l��qq     ��" ������������������������������