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" "@*. ;\(0\);"#,##0" ";\-#,##0" ";;@" "#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "(%#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##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 � ��C � ��C  � ��C  � ��C  � ��C  �C  (�C #8�C "8�C #<�C &8�C  (�C 8�C "�C "8��C #<��C <C  (��C "8�C 8C 8�C 8C 8�C 8��C 8��C 8�C  �C #8�C #<�C  (��C #<�C  ,��C #8�C !8�C 8�C &<��C &<�C <�C <��C �C  ,�C  (�C !8C &8�C &8C 8�C 8��C "8�C  (�C 8��C <��C 8�C 8��C 8C  ,C  ��C  C  ��C &<�C &<C <�C <��C <�C &<�C <C <��C <�C <C &8�C &8��C 8�C !8��C &8��C 8��C 8�C -�C !<��C !<�C <�C <�C <��C <��C <�C <��C 8�C &8�C <�C <C <�C -�C &0�C &�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 *#<��C " ,��C " ,��C &8C $ #<��C " #<��C ! #<��C * #<��C " #<��C ! #<��C $ #<��C  #<��C 8C 8�C 8C -!�C  ,��C 8�C !8��C 8C &<��C  ,��C !#<�C #<�C "#<�C <�C  (�������������U} ��} � �} � �} � �} � �} $I�} %$ � M�l@���@�!@ �c�$��@�@���@�����@ ��@ ��@ ��@t ��@G ��@��@��@��@{��@{��@y��@y��@{��@��@��@��@��@��������@����1���2@��@�@�Table 2.1--1999, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of@Adjusted Gross Income_W(All figures are estimates based on samples--money amounts are in thousands of dollars)#"Number"Adjusted%Salaries and wages&%Taxable interest&%Tax-exempt interest& % Dividends &  %State income tax refunds &%)Size of adjusted gross income 'of' gross income Number ofAmount Number ofAmount Number ofAmount  Number of Amount  Number of Amount!(returns( less deficit(returns((returns((returns( (returns ( (returns (~  ~  ~  ~  ~  ~  ~  ~  ~  "~  $~  &~  (�*All returns, total~ vFQ� �MA~ vrj�0A~ vq�~ v��~ x�~ vX ~  v4~  vN~  vY�~  x� + Under $5,000~ p7A~ ~UA~ pPJ@~ ~ #+A~ pA~ pXaA~ r@~ pA~  p@~  p؊A~  pZ@~  r@  $5,000 under $10,000~ pmA~ ~v~ pX4A~ ~ys~ p� A~ p|�"A~ r@~ pPL@~ p�6A~ p�A~ py@~ r1@!  $10,000 under $15,000~ pF)A~ ~~ pt�A~ ~�5~ p"~ pR~ r@~ pVA~ pBA~ p$A~ p8�A~ r@!@!  $15,000 under $20,000~ pxJ~ ~~ p .'A~ ~~�~ pFl2~ pD�9A~ r`1@~ pBA~ p<�A~ p~�<~ p�A~ r�A!  $20,000 under $25,000~ p[~ ~2~ pn-E~ ~v~ pQ7~ p~\~ r@~ p�9 A~ pnA~ p/~ ppA~ r�A!  $25,000 under $30,000~ p� j~ ~o ~ pnV~ ~NH�~ p|D~ p;A~ r@@~ pA~ pA~ p�'0A~ p'~ r &A! $30,000 under $35,000~ p.{~ ~Y�~ pj~ ~ ~ pZO~ pr~ r�+@~ pBA~  p/A~  pvwF~  pn)A~  r@A! $35,000 under $40,000~ p�~ ~z߽~ pw~ ~�-�~ p�]~ p\-;A~ rl@~ p�$~  py!A~  pL�4A~  p=~  rA! $40,000 under $45,000~ pv~ ~:�~ pJ6y~ ~BD~ p\~ pc~ r@~ pA~  p#A~  p�4A~  paA~  r A! $45,000 under $50,000~ p��~ ~b~ pNu~ ~~Z�~ pB`~ pn~ r8@~ p@�!A~  p6�(~  p.e~  pn9B~  r A! $50,000 under $55,000~ p̴AA~ ~ ~ p�~ ~6]e~ p�>m~ p~ rl@~ pT�$A~  p^�0~  p g~  p�>K~  r,o#A! $55,000 under $60,000~ p�~ ~E~ pX}~ ~j[~ pf~ pw~ r� @~ p!~  pP'A~  pV8A~  p΃H~  r$A! $60,000 under $75,000~ p{~ ~ƎWc~ p�^~ ~nQ~ p7~ p�~ rd�A~ p;A~  p�~  p]~  p^U�~  rn:v" $75,000 under $100,000~ pV~�[A~ pVj~ ~ޓj~ pZ~ p2~ r�A~ p�5EA~  p�~  p~  pZ?�~  r^f�# $100,000 under $200,000~ p.Lj~VA~ pYe~\AA~ pvUl~ pnԧ~ rE+A~ p:~  p:�~  p�~  p�~  r��# $200,000 under $500,000~ p:A~ ~H]x~ pF\~ ~zF~ pT�9A~ p�~ rT�A~ pV�-~  p�[~  p@@~  p�4~  r }% $500,000 under $1,000,000~ pDA~ ~񡰶~ pGA~ ~�-�~ pA~ p��~ r.A~ pV:%~  p4�A~  p"~  pPA~  r�7 $1,000,000 or more~ pH�A~e3A~ pX;A~ ~�+�-~ p �A~ pƊC~ r@~ p�~  pA~  pI�~  p @~  rAA*Taxable returns, total~ v:� GA~ v�rA~ v;~ v�~ xi�~ vΕ ~  v~  v.~  vbb~  x֓� +!*Nontaxable returns, total~ v~ �V ~ v�&g~ �n\�~ vq~ vV#~ x@~ v0A~  v{)A~  vdvEA~  v�-~  x<.A +-........ . . . .3Alimony43Business or profession43Sales of capital assets43Sales of property other4 3 Taxable IRA 4 3Taxable pensions 4Size of adjusted5received65net income less loss65net gain less loss65than capital assets6 5 distributions 6 5 and annuities 67 gross income Number ofAmount Number ofAmount Number ofAmount Number ofAmount  Number of Amount  Number of Amount �l@�!��@"���#��@$$��@%��@�&��@'��@(��@)��@*��@+��@t,��@G-��@.��@/��@0��@{1��@{2��@y3��@y4��@{5���6���7��@8��@9�&@:��@;�,@ <�c�1�=���2>��@2@?�@ ! (returns ( (returns ( (returns ( (returns ( (returns ( (returns (~ ! *~ ! ,~ ! .~ ! 0~ ! 1~ ! 2~ ! 3~ ! 4~ ! 5~ ! 6~ ! 7~ ! 8�"*All returns, total~ "{�A~ "v��~ "v ~ "w�#~ "vb�~ "z�=h~ "{/A~ "xD�0~ " v^~ " z� ~ " vb�~ " zy�"" +# Under $5,000 #u- #p-~ #p�@~ #q~@~ #p#@~ #t @~ #u@~ #r~ # pȸ@~ # t�1@~ # p5@~ # tU@ $ $5,000 under $10,000$u*3,598$p*36,603~ $p@~ $qL�"A~ $pXDA~ $tA~ $u$@~ $rz@~ $ p@~ $ tXvA~ $ p�<A~ $ t.!% $10,000 under $15,000%u*7,632%p*80,642~ %pp� A~ %qjN~ %pHpA~ %t�A~ %ut@~ %r~ % pK@~ % tA~ % pA~ % tZ8!& $15,000 under $20,000~ &u@~ &pv@~ &p�,A~ &qt~ &p@�A~ &t|� A~ &u@~ &rU@~ & p�-A~ & t(�&A~ & pxA~ & t^!' $20,000 under $25,000~ 'uU@~ 'p`�A~ 'ppQA~ 'qP�~ 'pA~ 't�2~ 'u*@~ 'r~ ' p@~ ' tnL%~ ' p,�A~ ' t֨!( $25,000 under $30,000~ (u@~ (pp�A~ (pl�A~ (q�'�~ (p`A~ (t�((A~ (u@~ (r~ ( pX�A~ ( t-A~ ( p �A~ ( t^!) $30,000 under $35,000~ )u@~ )pؘ A~ )p�A~ )q�9�~ )pCA~ )tzG~ )u@@~ )rǷ@~ ) pJA~ ) t&K~ ) pA~ ) t*M!* $35,000 under $40,000~ *ut@~ *p0�A~ *pt�A~ *q�~ *pH�A~ *tj~ *u@@~ *r~ * pRA~ * t�#A~ * pA~ * t�8!+ $40,000 under $45,000~ +u@~ +p ?@~ +pA~ +qe�~ +p~ + pȂA~ + tޏB~ + pUA~ + t&!, $45,000 under $50,000~ ,u@~ ,p0uA~ ,p,rA~ ,q~�~ ,p�A~ ,tl~ ,u� @~ ,r~ , ppgA~ , tN2A~ , pA~ , t-!- $50,000 under $55,000~ -u@~ -phg A~ -pгA~ -q2�~ -p� A~ -tZf_~ -u@~ -r@~ - pA~ - tZ~ - p`,A~ - t�c!. $55,000 under $60,000~ .u3@~ .p�(A~ .pD/A~ .qz�~ .pJA~ .t��~ .u�@~ .r�~ . pP_A~ . t~:P~ . pA~ . t|x!/ $60,000 under $75,000~ /ut@~ /p$A~ /p#2A~ /q>�8~ /p]~ /t2~ /u@~ /r�~ / p,�A~ / t*WU~ / pJ(Q~ / tF/C"0 $75,000 under $100,000~ 0u@~ 0p� A~ 0pvCL~ 0q�`~ 0pV|�~ 0tF~ 0uX{A~ 0rplA~ 0 p%A~ 0 t�.~ 0 pvQ~ 0 t#1 $100,000 under $200,000~ 1u@~ 1p A~ 1p~V~ 1q*� ~ 1p�~ 1t�� ~ 1u A~ 1r0C�@~ 1 p�)~ 1 t^U�~ 1 pQ5A~ 1 t2h#2 $200,000 under $500,000~ 2up@~ 2p�A~ 2p�A~ 2q��~ 2pEQ~ 2t� ~ 2u�>A~ 2r@~ 2 pA~ 2 t.~ 2 p4A~ 2 t�%3 $500,000 under $1,000,000~ 3uP@~ 3p0?@~ 3p@~ 3q@�~ 3p�A~ 3t`� ~ 3u@~ 3rP ~ 3 pq@~ 3 t>0�~ 3 p@~ 3 t;�4 $1,000,000 or more~ 4uP{@~ 4p@~ 4p@@~ 4q�*�~ 4pA~ 4tү<~ 4uB@~ 4r%~ 4 p@~ 4 txY~ 4 p @~ 4 t.΂5*Taxable returns, total~ 5{(�A~ 5vU�~ 5v�~ 5wo6"~ 5vv�~ 5z�' h~ 5{�=-A~ 5xE�~ 5 v��~ 5 zrA ~ 5 v�~ 5 zP�!5 +!6*Nontaxable returns, total~ 6{6@~ 6vL�A~ 6v�1~ 6wJf�~ 6v'~ 6zȂJA~ 6{z@~ 6xԺ~ 6 vA~ 6 zO1A~ 6 v\�#A~ 6 z�(W6 +7/7,7,7,7,7,7,7,7,7 ,7 ,7 ,7 ,"8Footnotes at end of table.�9@�Table 2.1--1999, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of(:@ Adjusted Gross Income--Continued_;W(All figures are estimates based on samples--money amounts are in thousands of dollars)<:<;Rent and royalty<<<;Rent and royalty<<<;Farm rental net<<%<;Partnership and S Corporation<<< ;Estate and trust net< << ;Farm net income< <=Size of adjusted== net income=>==net loss=>==income less loss=>==net income less loss=>= =income less loss= >= = less loss= >>) gross income> Number of>Amount> Number of>Amount> Number of>Amount> Number of>Amount>  Number of> Amount>  Number of> Amount?!?(returns?(?(returns?(?(returns?(?(returns?(? (returns? (? (returns? (@�l@�A���B��@C��@$D��@E��@�F��@G��@H��@I��@J��@K��@tL��@GM��@N��@O��@P��@{Q��@{R��@yS��@yT���U���V��@ W��@X��@Y��@Z��@[��@\����]��@2^��@2@_��@~ @ 9~ @ :~ @ ;~ @ <~ @ =~ @ >~ @ ?~ @ @~ @ @~ @ A~ @ A~ @ B�A*All returns, total~ Ax~ AvZI� ~ Ax*d�~ Av\�~ Ax A~ AxN[~ AxU ~ Avd�1~ A y�A~ A xjv~ A {�$A~ A �r�A +B Under $5,000~ Br@~ Bp@~ Br@~ Bp} ABr*1,197Br*-4,988~ Br+@~ Bpd� B s*996B r*-2,541~ B uþ@~ B ~@ C $5,000 under $10,000~ Cr ~@~ CpxL A~ Cr ^@~ CpACr*7,647Cr*12,716~ Cr@G@~ Cpp�� C s*962C r*4,246~ C uY@~ C ~`?!D $10,000 under $15,000~ Dr�8@~ DpA~ DrP@~ DpmADr*5,615Dr*19,866~ Dri@~ Dp�S $1,000,000 or more~ Sr@~ Sp^~ Sr@9@~ SpF�:~ Sr@@~ Sr@~ SrA~ Sp`~ S s@~ S rJ~ S u2@~ S ~d�T*Taxable returns, total~ Txn~ TvVqz ~ TxQ�~ Tv~ TxT A~ Tx�V~ Tx2M�~ Tv*42~ T y�A~ T x~ T {�<"A~ T �ޘ5�T +!U*Nontaxable returns, total~ Ux` A~ Uve~ Ux�A~ Uvx�~ Ux@~ Ux`@~ Ux� A~ UvLu�~ U y�@~ U x`J@~ U {@~ U �&�U +V�V.V.V.V.V.V.V.V.V .V .V .V .WX UnemploymentWWXTaxable socialWWXForeign-earnedWWX Other incomeWW XTotal statutoryW W XSize of adjustedXA compensationXdXAsecurity benefitsXdXAincome exclusionXdXA less lossXdX A adjustmentsX dX Yd gross incomeY? Number ofY?AmountY? Number ofY?AmountY? Number ofY?AmountY? Number ofY?AmountY ? Number ofY ?AmountY Y Y Z!Z(returnsZ(Z(returnsZ(Z(returnsZ(Z(returnsZ(Z (returnsZ (Z Z Z ~ [ B~ [ C~ [ C~ [ D~ [ D~ [ E~ [ E~ [ F~ [ F~ [ G�[ \*All returns, total~ \yv~ \{\p~ \yN~ \x� ~ \�C@~ \yvKA~ \yzX�~ \x�~ \ yt~ \ xB ] Under $5,000]s*5,229]u*15,568]s*1,164]r*4,619]�*3,805]s*228,017~ ]sE@~ ]rc~ ] s@@~ ] r@]@]  ^ $5,000 under $10,000~ ^s@~ ^u`@~ ^s@~ ^rs@^�*5,690^s*313,075~ ^s@@~ ^r� @~ ^ s@~ ^ r� A^ !_ $10,000 under $15,000~ _s@~ _u@@~ _s9@~ _r�,@_�*3,515_s*161,175~ _s@~ _r@~ _ s A~ _ r!A_ `�l@�a��@b��@c��@$d��@e��@�f��@g��@h��@i��@j��@k��@tl��@Gm��@n��@o���p���q��@{r�x@ys��@yt�/@u��@ v��@w��@x��@y��@z��@{��@|��@�}��@2~��@2@��@!` $15,000 under $20,000~ `s@~ `uz A~ `s�1@~ `r@ `�- `s-~ `sv@~ `rA~ ` st�A~ ` reA` !a $20,000 under $25,000~ as @~ au A~ asA~ ars Aa�*3,025as*139,520~ asP@~ arXA~ a sA~ a r*a !b $25,000 under $30,000~ bsPg@~ buAA~ bs�A~ brf�)b�*3,660bs*164,108~ bs@~ br# A~ b sA~ b rF19b !c $30,000 under $35,000~ csbA~ cu�4A~ csd�A~ crC c�- cs-~ cs�;@~ cr�A~ c s0^A~ c r@�)Ac !d $35,000 under $40,000~ ds @~ duA~ dsqA~ drYd�*1,148ds*82,958~ dsh@~ dr`. A~ d s A~ d rh�/Ad !e $40,000 under $45,000~ esA~ eu8!A~ esb A~ erfWe�*2,024es*119,486~ es0D@~ erSA~ e stO A~ e rCe !f $45,000 under $50,000~ fsx;A~ fuL*A~ fs@ A~ fr:n f�*343fs*38,543~ fs=@~ frA~ f s -A~ f rUGf !g $50,000 under $55,000~ gs�2A~ gup�A~ gs A~ gr_tg�*1,674gs*116,743~ gs0@~ grA~ g s|"~ g rNg !h $55,000 under $60,000~ hsX�@~ hu�A~ hsy A~ hrL~h�*2,656hs*103,764~ hs(A~ hr}A~ h sF� ~ h rj@h !i $60,000 under $75,000~ is A~ iut�-A~ is6�'~ ir�~ i�@~ is8�A~ isx}A~ iri&A~ i s�*\~ i rd�i "j $75,000 under $100,000~ js�A~ juT~'A~ jsw#A~ jrJ �~ j�@~ js<�A~ jslNA~ jr'4A~ j sιT~ j r@j #k $100,000 under $200,000~ ksGA~ kun�'~ ks�$A~ krnY3~ k�@~ ks+~ ks�""A~ kryIA~ k s F;A~ k ruk #l $200,000 under $500,000~ ls@~ lu]@~ ls� A~ lr^~ l�@~ ls|bA~ ls A~ lrs�~ l s&�*~ l r�+�l %m $500,000 under $1,000,000~ ms@~ mu@~ ms@@~ mr�%A~ m�@~ ms`NA~ ms @~ mr�=\~ m s0BA~ m r&m n $1,000,000 or more~ ns|@~ nu@@~ ns@~ nrd�A~ n�М@~ ns�@~ ns@~ nr�~ n s�+@~ n rx/9An o*Taxable returns, total~ oyu~ o{jR~ oy x�~ oxr ~ o�@~ oy�~ oydCA~ oxj�~ o yB*@~ o x& !p*Nontaxable returns, total~ py(A~ p{�A~ pyh�A~ px�)~ p�@~ py.A~ pyzA~ px0�A~ p y]4~ p xԆ9Aq/q,q,q,qqnq,q,qq ,q ,q "rFootnotes at end of table.rrrrrrrrr r r �s@�Table 2.1--1999, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size ofsssssssss s s s (t@ Adjusted Gross Income--Continuedttttttttt t t t _uW(All figures are estimates based on samples--money amounts are in thousands of dollars)uuuuuuuuu u u u vH!v%Total itemized deductionsvjvjvjvjvjvjvjv jv jv jv wwGwXItemized deductionswkwXMedical and dentalwkwX Medical andwkwXMedical and dentalw kw VTaxes paid deductionw lw %xiSize of adjusted gross incomexTotal inxA limitationxkxAexpenses deductionxkxAdental expensesxkxAexpenses limitationx k x YTotalx mx yy(taxable incomey? Number ofy?Amounty? Number ofy?Amounty? Number ofy?Amounty? Number ofy ?Amounty ? Number ofy ?Amounty zIzGz(returnsz(z(returnsz(z(returnsz(z(returnsz (z (returnsz Az ~ { G~ { H~ { H~ { I~ { I~ { J~ { J~ { K~ { K~ { L~ { L�{ |*All returns, total|vAA~ |{M~ |x��~ |x (g~ |x�-o~ |x (g~ |x� ~ |xVg~ | xҴi~ | xBn ~ | z6D?| } Under $5,000~ }pƵ} }�- }�-~ }r@~ }rȷ$A~ }r@~ }r�+~ }re@~ } r�@~ } rh�A~ } ttA}  ~ $5,000 under $10,000~ ~p*h ~�- ~�-~ ~rLpA~ ~r~ ~rLpA~ ~rz1�~ ~rLpA~ ~ r@A~ ~ rȜA~ ~ tF-~ ! $10,000 under $15,000~ p@`A �- �-~ r`zA~ r�~ r`zA~ rJ~ r`zA~  rA~  r0�&A~  t)W �l@����@���@���@$���@���@����@���@���@���@���@���@t���@G���@���@���@���@���@{���@y���@y���@���@���@���@���@�������@���@���@����@2���@2@���@! $15,000 under $20,000~ pz�) �- �-~ rx("A~ rv~ rx("A~ r֩ ~ rx("A~ r'A~ rΝF~ tF؋ !� $20,000 under $25,000~ �p]� ��- ��-~ �rl"~ �rLEA~ �rl"~ �rn~ �rl"~ � rx-A~ � r5A~ � t�� !� $25,000 under $30,000~ �prp ��- ��-~ �ruA~ �r�~ �ruA~ �rr~ �ruA~ � r@~ � r g~ � t�� !� $30,000 under $35,000~ �p.T ��- ��-~ �r�A~ �rXZAA~ �r�A~ �rJA~ �r�A~ � r2A~ � r x~ � tN/� !� $35,000 under $40,000~ �pq' ��- ��-~ �r &A~ �rxAA~ �r &A~ �r�~ �r &A~ � riL~ � rI�~ � t^~� !� $40,000 under $45,000~ �pxA ��- ��-~ �rpDA~ �r@�8A~ �rpDA~ �r:\�~ �rpDA~ � r:C~ � rN~ � t�� !� $45,000 under $50,000~ �prnL ��- ��-~ �r4~A~ �r*jk~ �r4~A~ �r �~ �r4~A~ � rxm0A~ � r�#~ � t�� !� $50,000 under $55,000~ �p/: ��- ��-~ �r,�A~ �rK~ �r,�A~ �r6Z�~ �r,�A~ � r*D~ � rw�~ � tg� !� $55,000 under $60,000~ �p1 ��- ��-~ �r� A~ �r>T~ �r� A~ �r�BA~ �r� A~ � r� .A~ � rz~ � t�� !� $60,000 under $75,000~ �pb~ �u@~ �r@~ �r�#~ �rz�~ �r�#~ �r:q�~ �r�#~ � rEA~ � r&w~ � t:� "� $75,000 under $100,000~ �pb~ �u @~ �r@C@~ �rD�A~ �rBA~ �rD�A~ �r `.~ �rD�A~ � rj~ � r��~ � tF�� #� $100,000 under $200,000~ �pRn$~ �uR~ �r�~ �r� A~ �r\BA~ �r� A~ �ru ~ �r� A~ � r.B�~ � r"~ � t630� #� $200,000 under $500,000~ �pY~ �uд:A~ �rb�~ �r@k@~ �r\&A~ �r@k@~ �r^GN~ �r@k@~ � r!~ � r*j~ � tm� %� $500,000 under $1,000,000~ �pZ!~ �uTAA~ �r^�;~ �r@~ �r@~ �r@~ �r A~ �r@~ � r0,@~ � r2A~ � t��� � $1,000,000 or more~ �p~ �uA~ �rR~ �rPz@~ �r@@~ �rPz@~ �r�"@~ �rPz@~ � r`@~ � r0�A~ � tnS� �*Taxable returns, total�vWʥA~ �{IM~ �xU�~ �x�-~ �x�~ �x�-~ �x�~ �x�-~ � x�~ � x^~ � z�=� !�*Nontaxable returns, total~ �v� ~ �{@~ �x�@~ �xnQ~ �xr�~ �xnQ~ �x&H�~ �xQ~ � x&o~ � x�.�~ � zF� �!�9�9�9�9�9�9�9�9� 9� 9� 9� �8,�M$Total Itemized deductions--continued�N�N�N�N�N�N�N� N� N� N� N�8'�LTaxes paid deduction--continued�K�K�K�K�K�K�K� LInterest paid deduction� K� K� K�Size of adjusted�JState and local�K�J Real estate�K�JPersonal property�K �JOther�K � JTotal� K� PHome mortgage interest� O�) gross income�Q income taxes�R �Qtaxes�R �Qtaxes�R �Qtaxes�R� �  � MTotal� N�8�? Number of�?Amount�? Number of�?Amount�? Number of�?Amount�? Number of�?Amount� ? Number of� ?Amount� ? Number of� ?Amount�/�(returns�(�(returns�(�(returns�(�(returns�(� (returns� (� (returns� (~ � M~ � M~ � N~ � N~ � O~ � O~ � P~ � @P~ � P~ � P~ � Q~ � @Q�� ��*All returns, total~ �v[~ �vBT(~ �vq~ �v�~ �v�~ �x�%�~ �xIA~ �xf~ � v�< ~ � z.E~ � v}�~ � z@�+� Under $5,000~ �p @~ �p Q@~ �p�A~ �p@A~ �pz@~ �r@~ �r@~ �r@~ � pv@~ � tL)A~ � p@~ � t�/1� � � $5,000 under $10,000~ �p�A~ �p@~ �pZA~ �p^p#~ �p�A~ �r@~ �r@~ �r@~ � pgA~ � t{h~ � pA~ � td� �!� $10,000 under $15,000~ �p8�A~ �pA~ �p�$~ �p?~ �p�;A~ �r`(@~ �r�@~ �r9@~ � pnA~ � t�~ � p�'A~ � t��� �!� $15,000 under $20,000~ �p&�3~ �p�(!A~ �pȺ,A~ �pN^~ �pp0A~ �r�@~ �rpC@~ �r@@~ � p1~ � tO~ � pf31~ � t^�� �!� $20,000 under $25,000~ �p4�0A~ �pd�,A~ �p1A~ �pu~ �p#~ �rA~ �r@@~ �rx@~ � pA~ � t �~ � p(A0A~ � t��� �!� $25,000 under $30,000~ �p�>T~ �p�Z~ �prU~ �p6x�~ �p'A~ �r`� A~ �r@~ �r@~ � pl4A~ � ty�~ � p SQ~ � t� ���l@����@���@���@$���@���@����@���@���@���@���@���@t����@�������@���@��&@���@{��,@y ��c@y���@���@���@��@�������@�������@���@����@2���@2@���@!� $30,000 under $35,000~ �p�8A~ �pJ}~ �pFef~ �p՝~ �pv�5~ �r�$A~ �r .�@~ �rX@~ � p\c~ � tf L~ � p8A~ � tD� �!� $35,000 under $40,000~ �pq~ �p��~ �p:q~ �p�~ �p.A~ �rA~ �r�.A~ �r`@~ � pRN~ �pz *~ �prf~ �p a~ �p��~ �r�U~ �rA#A~ �rzA~ � pT~ � t ~ � p�"R~ � t�� � �#� $100,000 under $200,000~ �peW~ �p~d�~ �pm~ �p6~ �p:!�~ �rL�9A~ �r(=$A~ �rTZA~ � pS~ � t�~ � pL~ � t� �#� $200,000 under $500,000~ �pv]~ �pz�~ �pc~ �p�&~ �p�0(A~ �rf�#~ �rXkA~ �rA~ � pNY~ � tf�6~ � pNT~ � t�� �%� $500,000 under $1,000,000~ �pOA~ �p.P�~ �p2A~ �p@�~ �pA~ �rp�A~ �r@J@~ �r@~ � p�A~ � tz�~ � p A~ � tEP� �� $1,000,000 or more~ �p0�A~ �p�~ �pA~ �pv~ �pD@~ �r02A~ �r@@~ �r�9A~ � ph�A~ � thA~ � p @~ � t^�� ��*Taxable returns, total~ �v�~ �v'~ �v�~ �v��~ �vTJ~ �xn�~ �xxdHA~ �x$R8A~ � vv*�~ � z�A~ � v�!s~ � z�<�+!�*Nontaxable returns, total~ �v*f~ �v:q~ �v��~ �v`QA~ �v >/A~ �xA~ �xhA~ �x`T@~ � vD?A~ � zPo~ � v[{~ � z �+�!�0�0�0�0�0�0�0�0� 9� 9� 9� 9"�Footnotes at end of table.��@�Table 2.1--1999, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of(�@ Adjusted Gross Income--Continued_�W(All figures are estimates based on samples--money amounts are in thousands of dollars)�E,�S$Total Itemized deductions--continued�T�T�T�T�T�T�T� T� T� T� T���U�U>��6 Interest paid deduction--continued�U�U�U�U� VContributions deduction� U� U� U�Size of adjusted)��!Home mortgage interest--continued�������eDeductible points���XInvestment interest� � XTotal�  � XCash� �) gross income&�YPaid to financial institutions�Z7��/ Paid to individuals���Y�Z�Aexpense deduction�� W� 1� A contributions� �? Number of�?Amount�? Number of�?Amount�? Number of�?Amount�? Number of�?Amount� ? Number of� ?Amount� ? Number of� ?Amount�D�(returns�(�(returns�(�(returns�(�(returns�(� (returns� (� (returns� (� C~ � Q~ � Q~ � R~ � @R~ � R~ � R~ � S~ � @S~ � S~ � S~ � T~ � @T�� ��*All returns, total~ �v�~ �zΰ6?~ �xJr~ �xF~ �x�~ �x`;A~ �x�u~ �x2~ � v>.x~ � vR"�~ � v �'~ � v� �+� Under $5,000~ �p� @~ �t'A�r*6,727�r*34,716~ �r@~ �r@~ �r@~ �r/@~ � p�@~ � p@~ � p@~ � pg@� � � $5,000 under $10,000~ �pH�A~ �t*>b~ �r#@~ �r O@~ �r@~ �r@~ �rr@~ �r`(@~ � p`cA~ � pD�A~ � pA~ � pA� �!� $10,000 under $15,000~ �p5A~ �tF-�~ �r@@~ �r`@~ �r@~ �ro@~ �r@~ �r '@~ � pN�#~ � p� +A~ � p.�!~ � p6 2� �!� $15,000 under $20,000~ �p'A~ �t~ �r`@~ �rp�A~ �r@@~ �r@@~ �r@@~ �rM@~ � p�,A~ � pV~ � p�*A~ � p:I� �!� $20,000 under $25,000~ �pH�/A~ �tb~ �ra@~ �r�,A~ �r@~ �r@@~ �r@~ �rp&@~ � p1A~ � p^Wm~ � p�0A~ � p]� ���l@����@���@���@$���@���@����@���@���@���@���@���@t���@@�������� ���@���@���@{���@y���@y���@���@�������@���@���@���@���@���@����@2���@2@���@!� $25,000 under $30,000~ �pO~ �tX�~ �r�%@~ �r�A~ �ru@~ �rf@~ �r@~ �r@d@~ � pV5T~ � p�~ � p^P~ � pJA|� �!� $30,000 under $35,000~ �pR8A~ �t8~ �r @~ �rA~ �r@~ �r@~ �r@~ �r C@~ � pg~ � pl�~ � p4�8A~ � p�� �!� $35,000 under $40,000~ �pCm~ �tbM�~ �r@~ �rA~ �r�A~ �rC@~ �r@~ �r @~ � p| _~ � pl� �#� $100,000 under $200,000~ �p~H~ �t`� ~ �rLA~ �rV6A~ �r{#A~ �rX-A~ �rn� ~ �r�>A~ � p=u~ � p�k~ � p�m~ � pjN� �#� $200,000 under $500,000~ �p&nS~ �tޑ^~ �r@~ �r�"A~ �r�A~ �rh�A~ �rxGA~ �rʗ�~ � pt�9A~ � p@a~ � p4M9A~ � p�� �%� $500,000 under $1,000,000~ �pH A~ �tiTA~ �r�@~ �rLA~ �r@~ �r@t@~ �r@~ �rj~ � p\�A~ � pZ�~ � p4sA~ � p�� �� $1,000,000 or more~ �p @~ �tv�~ �r@~ �r�A~ �r@~ �r@@~ �r @~ �rE%~ � p(.A~ � p ~~ � p�A~ � p�o� ��*Taxable returns, total~ �vR~ �zJ�>;~ �xDl~ �x�~ �x7�~ �xud~ �x;A~ �xF~ � vq~ � v� ~ � vn�~ � v|=�+!��Nontaxable returns, total~ ���y~ ���~ ���@~ ��RA~ ��p@~ ���A~ ��`@~ ���:O~ � �o=A~ � ���~ � �6do~ � �Vz��+�8,�_$Total Itemized deductions--continued��������������� �� �� � � �*�_"Contributions deduction--continued�c�c�c �3 �4=�_5Miscellaneous deductions subject to 2% AGI limitation�c� c� c� � � �oSize of adjusted�3Other than cash�N�3Carryover from�N(�M Casualty or theft loss deduction�N �3Total�4� 3Unreimbursed employee� 4� � � �[ gross income�Q contributions�N�Q prior years�N �Q �4�\�]� Qbusiness expense� 4� � � ��? Number of�?Amount�? Number of�?Amount�? Number of�?Amount�? Number of�?Amount� ? Number of� ?Amount� � � �/�(returns�(�(returns�(�(returns�(�(returns�(� (returns� (� � � ~ � T~ � T~ � U~ � @U~ � U~ � U~ � V~ � @V~ � V~ � V�� � � �*All returns, total~ �{>~ �{ ~ �yA~ �xJI�~ �yp@~ �xP~ �x>86~ �{�� ~ � {B~ � {� � � � Under $5,000~ �u@~ �uY@~ �s@~ �r�@ �s*957�r*6,990~ �r N@~ �u�=@~ � u@~ � u@� � �  � $5,000 under $10,000~ �u@~ �u@x@~ �s@~ �rz@�s*4,994�r*27,401~ �ru@~ �uB A~ � u@~ � u {�@� � � !� $10,000 under $15,000~ �u�, A~ �u8�A~ �sM@~ �r� @�s*1,861�r*84,684~ �rx>A~ �uM!~ � u��@~ � uA� � � !� $15,000 under $20,000~ �u� A~ �u�>A~ �s@~ �r@�s*7,051�r*84,552~ �rLA~ �ux.A~ � uH� A~ � u5� � � !� $20,000 under $25,000~ �uA ~ �ulA~ �s@~ �r0b@�s*3,966�r*15,132~ �rl2A~ �u~VR~ � u@�A~ � u>zN� � � !� $25,000 under $30,000~ �u&~ �uA~ �s@~ �r^e(�s*3,770�r*27,758~ �rA~ �u�;A~ � u8�A~ � u�,h� � � !� $30,000 under $35,000~ �u4~ �un�7~ �sQ@~ �r@@�s*4,809�r*19,121~ �r ~ �u|~ � u8g"A~ � u� � � !� $35,000 under $40,000~ �u8~ �u ~ �s@~ �rl�A�s*10,665�r*73,096~ �r|!A~ �u0BA~ � u�+~ � u~A�� � � !� $40,000 under $45,000~ �u^�<~ �u ~ �sX@~ �r�@~ �sB@~ �r`*@~ �r@l!A~ �uZAA~ � u]&A~ � u �� � � ��l@����@���@���@$���@���@����@���@���@�����������@t���@@���@���@���@ ��5@�� @{��Q@y��o@y��8@��b@��3@�� ���8@��K@��K@��D@��;@���;@2��D@2@��;@!� $45,000 under $50,000~ �uM8~ �u`/#A~ �sg@~ �rvA�s*2,769�r*14,013~ �r!~ �ur~ � u$�%A~ � u.+�� � � !� $50,000 under $55,000~ �u�@~ �uFv(~ �s @~ �r@�s*4,080�r*270,706~ �r4k!A~ �u~ � uS/~ � uFɐ� � � !� $55,000 under $60,000~ �uzB~ �u� %A~ �sb@~ �r@�s*6,758�r*126,737~ �r�"~ �ur�~ � u^0~ � u�� � � !� $60,000 under $75,000~ �uv�~ �uv~ �s@~ �r(MA~ �s@~ �rغA~ �r.T~ �u']~ � un�~ � u�� � � "� $75,000 under $100,000~ �u��~ �u�~ �s@~ �r$A�s*6,138�r*49,027~ �rU~ �ub~~ � uE~~ � u:o�� � � #� $100,000 under $200,000~ �uY�~ �u�/~ �sf@~ �r\~ �sݸ@~ �rJ@~ �r!4A~ �uRx�~ � uhn~ � u� � � #� $200,000 under $500,000~ �un�:~ �uZq�~ �sL@~ �r:~ �sP@~ �r0@~ �rp�A~ �u��~ � uA~ � uޅ�� � � %� $500,000 under $1,000,000~ �u0*A~ �u��~ �sٸ@~ �rNNw~ �sg@~ �rs@~ �r@~ �uPB~ � ue@~ � u� A� � � � $1,000,000 or more~ �u�4@~ �u�~ �s@~ �ri~ �sF@~ �r#@~ �r@~ �uN�~ � u@@~ � u<A� � � �*Taxable returns, total~ �{�g~ �{.~ �yxA~ �x�~ �y@~ �xV�%~ �x�:~ �{ ~ � {�~ � {.r � � !�*Nontaxable returns, total~ �{f�1~ �{�3~ �y`U@~ �xEQ~ �y@#@~ �xV+~ �x"A~ �{�~ � {t�A~ � {x� � �/�,�,�,�,�,�,�,�,� ,� ,� � � "�Footnotes at end of table.��������� � � � � ��@�Table 2.1--1999, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of��������� � � ����������(�@ Adjusted Gross Income--Continued��������� � � ����������_�W(All figures are estimates based on samples--money amounts are in thousands of dollars)��������� � � �����������F,�S$Total Itemized deductions--continued�h�h�h�h�h�h�h� f� g� f� g� ������������8(�3 Miscellaneous deductions subject�N�a�b�3 Miscellaneous�N�3Total unlimited�N� 3 Exemptions� 4� MTaxable� N� ������������Size of adjusted'�5to 2% AGI limitation--continued�6�MGambling loss deduction�N�Mdeductions other�N�M miscellaneous�N� a� b� Qincome� N� ������������d gross income�_Tax preparation fees�c�^�`�5 than gambling�c�5 deduction�c� ^� `� ^� `� ������������ Number of�Amount� Number of�Amount� Number of�Amount� Number of�Amount�  Number of� Amount�  Number of� Amount� ������������!�(returns�(�(returns�(�(returns�(�(returns�(� ( exemptions� (� (returns� A� �����������~ � W~ � @W~ � W~ � W~ � X~ � @X~ � X~ � X~ � Y~ � @Y~ � Y~ � Y�� ������������*All returns, total~ �v�+\~ �x>i�~ �x�)0~ �xL^A~ �xD�A~ �xcL~ �v0A~ �z31~ � ve~ � ��?~ � ��( � |@ϳQA� ����������� Under $5,000~ �p@~ �r@ �r*447�r*1,972 �r*8�r*1,778 �p*447�t*3,750~ � p�A~ � �.�3� r*6,571� ~*15,045� ���������� � $5,000 under $10,000~ �pXA~ �r@@�r*8,148�r*39,365�r*3,847�r*5,048~ �pm@~ �t@~ � p$A~ � �:!q~ � ��(@~ � }0@� ����������!� $10,000 under $15,000~ �pp�A~ �rf@~ �r@~ �r}@�r*3,850�r*14,963~ �p @~ �t@~ � p� K~ � ��.�~ � �PjA~ � }�8O� ����������!� $15,000 under $20,000~ �pA~ �rP@~ �r@~ �r�<@~ �r@~ �r@@~ �p@~ �t(�A~ � p2\�~ � �oc~ � �V�2~ � }RA� ����������!� $20,000 under $25,000~ �p4ZA~ �r@~ �r@~ �rA~ �rY@~ �r@@~ �p9@~ �tA~ � p>~ � ��+�~ � �3A~ � }�=�� ����������!� $25,000 under $30,000~ �px"A~ �r�%@~ �r@@~ �r`� A�r*6,210�r*10,502~ �p@~ �t�>A~ � pR~ � �n|%~ � �zc~ � } � ����������!� $30,000 under $35,000~ �ppo%A~ �r@~ �r@~ �r_ A~ �r@~ �r@~ �p@~ �t�&A~ � pjH�~ � ��~ � �x~ � }r� ����������!� $35,000 under $40,000~ �p/~ �r0@~ �r@~ �rxmA~ �r@~ �r@~ �p@~ �t�;A~ � p./~ � �~ � �~V�~ � }A� � �����������l@��;@�;@�;@$�;@�;@��<@�A@�=@ �>@ �;� �<� �;@` ���$��@�����@�����@y��@y��@��@��@��@��@��@��@��@��@���@2��@2@��@! $40,000 under $45,000~ pl�'A~ r@@~ r1@~ rЁ@~ r@~ r�@~ p@@~ tA~  p^L4~  �ҏO~  �$g@A~  }�>�  ! $45,000 under $50,000~ p-~ r0@~ r@~ r� A~ r@~ r@ @~ pt@~ t� A~  p8~  ��(\~  �2S~  }>R ! $50,000 under $55,000~ pk4~ r�A~ r@~ r A~ r)@~ r@~ p @~ th� A~  pc~  ��~  ���~  }Z� ! $55,000 under $60,000~ pr2~ rA~ r�@~ r5A~ r@~ rv@~ p@f@~ t\�A~  p&pk~  � �~  �rS�~  }7 ! $60,000 under $75,000~ pF~ r<A~ r`@~ r&~ r@s@~ r@@~ pТA~ tĦ&A~  pƶ&~  �_i ~  �Nz~  }MB " $75,000 under $100,000~ p@A~ r�A~ r�%A~ rP<~ r@~ r@~ p]A~ tT�0A~  pbi~  �~�! ~  ��~  }zo\ # $100,000 under $200,000~ p�AA~ r/~ rA~ rVLX~ r@~ r A~ pПA~ t&f~  pvy~  �T3 ~  �I� }uEA # $200,000 under $500,000~ p$�"A~ r�A~ rc@~ r*mP~ r@@~ rP A~ p`@~ t�7A~  pa8~  �$SA~  �j~  }~e % $500,000 under $1,000,000~ p@~ r �A~ r@~ rA~ r2@~ r]@~ p(@~ t�#~  �ܤ+A  �-~  ��;A~  }�,   $1,000,000 or more~ p@~ r A~ r|@~ rL~ rH@~ rx�A~ p@~ t`�5A~  �(�A  �-~  �A  }jTA             *Taxable returns, total~ v�)~ x~ xx2&A~ x[A~ x|A~ x_?~ v�.A~ zb;�~  v^~  �"�;~  ���  |`eEGA            ! *Nontaxable returns, total~ vE2~ xX�A~ x�'@~ xy#A~ x@~ x� A~ vc@~ z)A~  v*7�~  ���~  ��6~  |>M             � . . . . . . . .  .  .  �  �             �! _Income tax before credits c _Total tax credits c _Income tax after credits c _Alternative minimum tax c  _Total income tax  c%iSize of adjusted gross income Number ofAmount Number ofAmount Number ofAmount Number ofAmount  Number of Amount B(returns((returns((returns((returns( (returns A~  Z~  @Z~  Z~  Z~  [~  @[~  [~  [~  \~  @\� *All returns, total~ xC( x� HA~ {~ {"U�~ x��vVA~ {�58~ {r m~  x: zA Under $5,000r*6,571r*2,865u*1,792 u*65r*6,571p*2,800 u*45 u*240~  rع@~  t@   $5,000 under $10,000~ rPd@~ r@~ u@@~ u.@~ r�@~ pL@ u*100u*5,810~  r@@~  t@ ! $10,000 under $15,000~ rKA~ r0�A~ u@ @~ u@~ rA~ p@ A~ u@~ uU@~  r �A~  tA ! $15,000 under $20,000~ r2~ rD�%A~ uA~ uO@~ rN.+~ p�(u*1,264u*3,955~  rA+~  t0#$A ! $20,000 under $25,000~ rzO~ rGl~ uA~ uS A~ r0A~ px�7A u*393u*2,170~  r(�0A~  tο^ ! $25,000 under $30,000~ rzc~ r^�~ uA~ u�A~ rU6A~ pI�u*3,292u*28,612~  rjY~  t�� ! $30,000 under $35,000~ r�9>A~ r)~ u�0%A~ uP!~ r~q~ p�~ u @~ u@~  rG� @2@?� @#  $100,000 under $200,000~ rI�~ rb"~ u dAA~ u4d:A~ rF6�~ p�?g"~ u4�A~ u4�0A~  rz`�~  t^<�"  #! $200,000 under $500,000~ !r|�:A~ !r�~ !u�"~ !uV�7~ !rڲj~ !p:Z~ !uX�A~ !u4 ? @��@�A� @B� @C� @$D� @E� @F��G�P�H�Z@I� @J�@K� @L� @@@ A B C D EE F+F+F+F+F+F+F+F+GG+G+G+G+G+G+G+G+H I IJKL= �� X/j> ����?�?�?�?m{wD�V�E�D�V?hT0�q0T��0hTAq0Fq0 mhT0l{�]l0<{Dl0l{X�X��lM�qq     ��" ���������������������������