\pjnwill00  H`$ $=kPIbB  dMbP?_"*+%+1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1 xArial1'x MS Sans Serifns Serif1 Arial1 xArial1 xArial&?'?(?)?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" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##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 "8C  C  ,C 8C <C !8C !C C &8C 8C &8C &8C 8C 8C "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 &8C 8C / C /!U} }  }  }    l@ i@ N@! c  @ @ @ @ @ @ @t @G @ @ @ @{ @{ @y @y @{ @ @ @ @ @ @y @T @{ @ @ @e2]Table 2.2 --1999, Individual Income Tax Returns with Itemized Deductions: Sources of Income, J/BAdjustments, 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%$married persons%     Number ofAmount Number ofAmount Number ofAmount    returnsreturnsreturns    ~ ~ ~ ~ ~ ~     *("Adjusted gross income less deficit~ 4FQ 6MA~ 4 =6@%;A~ 8 M/A~ 4ڏu     (Salaries and wages~ 4rj 60A~ 4jj 6@ 7A~ 8N 8~ 4v$        (Taxable interest~ 4q~ 6~ 4jG~ 6A~ 8'~ 4       (Tax-exempt interest~ 4߼~ 6X ~ 4z~ 6Ҡ~ 8@@~ 4pF       ( Dividends~ 44~ 6N~ 4΂~ 6Nj~ 8A~ 4       (State income tax refunds~ 4Y~ 6~ 4f+~ 6~ 8ȼA~ 4x*A      (Alimony received~ 4A~ 6~ 4@~ 6@8*3,2534*170,977    Business or profession:464684    ' Net income~ 4^p~ 6R&~ 4"~ 6M2~ 8PX@~ 48    'Net loss~ 4 ~ 6 }3~ 4i~ 6vFj~ 87@~ 4dA     Sales of capital assets:464684    'Net gain in AGI~ 4p<~ 6J=qj~ 4x YA~ 6P~ 8A~ 4&jA    'Net loss in AGI~ 4.~ 6j|~ 4Z1~ 6p ~ 8@~ 4@    3(+Sales of property other than capital assets~ 4/A~ 6D0~ 42~ 6g~ 8%@~ 4@    !(Taxable IRA distributions~ 4^~ 6 ~ 4f/~ 6R'~ 8@~ 48'A    &(Taxable pensions and annuities~ 4b~ 6y"~ 4Q~ 6ꅕ~ 8A~ 4m    Rent and royalty:464684    ' Net income~ 4~ 6ZI ~ 4AA~ 6*~ 8/@~ 4^*    'Net loss~ 4*d~ 6\~ 4~ 6>W~ 88@~ 4XGA    $(Farm rental income less loss~ 4 A~ 6N[~ 4 -A~ 6C/A~ 8@~ 4@    :,2Partnership and S Corporation net income less loss~ 4U ~ 6d1~ 4TJA~ 6)~ 8@~ 44    -(%Estate and trust net income less loss~ 4A~ 6jv~ 4A~ 6Y~ 8@~ 4\A    !(Farm net income less loss~ 4$A~ 6r~ 4lu!A~ 6pG~ 8_@~ 4@E    !(Unemployment compensation~ 4v~ 6\p~ 4^~ 62~ 8@~ 4@     l@! @" @# @$ @% @& @' @( @) @* @+ @t, @G- @. @/ @0 @{1 @{2 @y3 @y4 @{5 @6 @7 @8 @9 @: @y; @T< @{= @> @? @( ( Taxable social security benefits~ 4N~ 6 ~ 4F4~ 6j~ 8 Z@~ 4(6A      !(Other income less loss~ !4zX~ !6~ !4]~~ !6. ~ !8Z@~ !4 A!!! ! ! ! #"(Total statutory adjustments~ "4t~ "6B ~ "4W~ "6?=~ "8KA~ "41,""" " " " #' IRA payments~ #4-v~ #6V~ #4>X~ #6~ #8;@~ #4@### # # # '$'Student loan interest deduction~ $4jO~ $6#A~ $44:+A~ $6A $8- $4-$$$ $ $ $  %'Payments to a Keogh plan~ %4!0A~ %6`~ %4 *A~ %6"~ %8@~ %4A%%% % % % )&'!Deduction for self-employment tax~ &4 ~ &6~ &42@~ &6%~ &8Z@~ &4A&&& & & & "''Moving expenses adjustment~ '4A~ '6V~ '4xA~ '6Е/A~ '8@~ '4@''' ' ' ' )('!Medical savings account deduction~ (4`A@~ (6`@~ (4@@~ (6_@ (8*847(4*1,910((( ( ( ( !)(Total itemized deductions~ )4FQ )6AA~ )4 =)6*A~ )8 M/A~ )4BY))) ) ) ) &*'Itemized deductions limitation~ *4M~ *6~ *4~ *6bAb~ *8@A~ *4q3*** * * * -+'%Medical and dental expenses deduction~ +4 (g~ +6-o~ +4t~ +6 g~ +8p@~ +4A+++ + + + ,'Taxes paid deduction~ ,4Bn ~ ,66D?~ ,4B3~ ,6R0~ ,8&a<~ ,42,,, , , , -'Interest paid deduction~ -4< ~ -6.E~ -4~ -6%4~ -8,~ -49L--- - - - .'Contributions deduction~ .4>.x~ .6R"~ .4J~ .6~ .8L(A~ .4T... . . . (/' Casualty or theft loss deduction~ /4p@~ /6P~ /4 @~ /6: /8*961/4*13,314/// / / / &0'Total miscellaneous deductions~ 04Hh~ 06Q ~ 04l~ 06~ 08iA~ 0405A000 0 0 0 1(Taxable income~ 14( 16@ϳQA~ 14 16NA~ 18.A~ 14RzH 111 1 1 1 2(Total tax credits~ 24~ 26"U~ 24/~ 26U~ 28 A~ 24A222 2 2 2 3'Child care credit~ 34~ 36.#Y~ 34~c~ 36RK~ 38@~ 34^@333 3 3 3 *4'"Credit for the elderly or disabled~ 44@@~ 46@44*3,755 46*504 48- 44-444 4 4 4 5'Child tax credit~ 54~~ 56\~ 54l~ 56~ 58A~ 54Ъ@555 5 5 5 6'Education credit~ 64EA~ 66֚~ 64:I~ 66x 68- 64-666 6 6 6 7'Foreign tax credit~ 74%~ 76j~ 74 [~ 76~ 78@@~ 74pA777 7 7 7 281*Earned income credit used to offset income848684868884888 8 8 8 90tax before credits~ 94 A~ 96j@~ 94`I@~ 96 @ 98- 94-999 9 9 9 :'Minimum tax credit~ :4`A~ :6|=,A~ :40@~ :6(A~ :8p@~ :4e@::: : : : ;'General business credit~ ;4h A~ ;6<$A~ ;4A~ ;6 ~ ;8@~ ;4T@;;; ; ; ; *<'"Empowerment zone employment credit~ <4e@~ <6o@~ <4@~ <6@ <8*45 <4*335<<< < < <  =(Income tax after credits~ =4=6VA~ =4~ =67{~ =8TV-A~ =4L=== = = = >(Alternative minimum tax~ >458~ >6r m~ >40#A~ >6 ~ >8@~ >4 A>>> > > > ?(Total income tax~ ?4:?6A~ ?4.~ ?66@}~ ?8d-A~ ?4BW??? ? ? ? @ l@A @B @C .D .E .F .G .H @I Y@ J c@K p@tL ~@GM u@N a@O ^@P@{Qr@{Rp@ySs@yTi@{U@Vp@W_@Xj@Yq@Z`@y[o@T\o@{]@^@_~@@(Total tax liability~ @4~ @6A~ @42@6#8A~ @86;~ @4*q@@@ @ @ @ A(Total tax payments~ A42L A6@A~ A4A6/ͱ~ B6cs~ B4~ B6AZ~ B8.8~ B46#BBB B B B C'Estimated tax payments~ C4NO~ C6ʇ\'~ C4X~ C6 !~ C8y@~ C4]CCC C C C D(Overpayment refunded~ D4G~ D6=~ D4>~ D6>x ~ D88"A~ D40ADDD D D D !E*Tax due at time of filing~ E5l~ E7*~ E5~ E7~ E9qA~ E5`>AEEE E E E &F3 Footnotes at end of table.F-F-F-F-F-F-FFF F F F eG+]Table 2.2 --1999, Individual Income Tax Returns with Itemized Deductions: Sources of Income, GGGGGGGGG G G G UH/MAdjustments, Deductions, Credits, and Tax Items, by Marital Status--Continued_I)W(All figures are estimates based on samples--money amounts are in thousands of dollars)JJ"Returns of headsJ#J" Returns ofJ#J@ Returns ofJ  K&ItemK$ of householdsK%K$surviving spousesK%KAsingle personsK!L Number ofLAmountL Number ofLAmountL Number ofLAmountMMreturnsMMreturnsMMreturnsMN~ N~ N ~ N"~ N$~ N&~ N(*O("Adjusted gross income less deficit~ O:Q~ O4R;$~ O< @~ O:$~ O:4oO>'AP(Salaries and wages~ P:~ P42~ P<}@~ P:^~ P:f~ P>n:[Q(Taxable interest~ Q: :A~ Q4W~ Q<=@~ Q:@~ Q:~ Q>8R(Tax-exempt interest~ R:,@~ R4U"~ R<@~ R:`7@~ R:P-A~ R>GS( Dividends~ S:$A~ S4R~ S<@~ S:@~ S:`PA~ S>l T(State income tax refundsT: **1,454,682T4 **2,274,144T<**16,598T:**16,298~ T:~ T>\U(Alimony received U:** U4** U<** U:**~ U:V@~ U>V&VBusiness or profession:V:V4V<V:V:V>W' Net income~ W: mA~ W4LTA~ W<Ҡ@~ W:A~ W:b,A~ W>wAX'Net loss~ X:`@~ X40~*AX<*3,582X:*23,093~ X:A~ X>@@@A YSales of capital assets:Y:Y4Y<Y:Y:Y>Z'Net gain in AGI~ Z:[A~ Z4R-~ Z<@~ Z:A~ Z:R$~ Z>޷['Net loss in AGI~ [:0@~ [4@ A~ [<@~ [:@~ [:1~ [>k8A3\(+Sales of property other than capital assets~ \:@~ \40@~ \<d@~ \:^~ \:A~ \>!](Taxable IRA distributions~ ]:A~ ]4z:A]<*1,896]:*21,537~ ]:X-A~ ]>W&^(Taxable pensions and annuities~ ^:A~ ^4?~ ^<@1@~ ^:HzA~ ^:~ ^>b>n_Rent and royalty:_:_4_<_:_:_>`l@aj@bh@c|@.d@.e@.f{@.gw@.h@iv@j{@kr@tl@Gm@n@ox@p@{qy@{r~@ys@ytt@{uw@vw@w@x~@yn@zq@y{y@T|@{}p@~x@r@`' Net income~ `:3@~ `42A~ `<@~ `:`@~ `:*~ `>a'Net loss~ a:A~ a4G~ a<C@~ a:@~ a:0#A~ a>$b(Farm rental income less loss~ b:@~ b4|@ b<*8 b:*1~ b:@~ b>^A:c,2Partnership and S Corporation net income less loss~ c:E@~ c4 ~ c<o@~ c:@~ c:6)/~ c>-d(%Estate and trust net income less loss~ d:@~ d4#A~ d<@~ d:`q@~ d:rA~ d>!e(Farm net income less loss~ e:5@~ e4  e<*3 e:*-51~ e:p@~ e> \ !f(Unemployment compensation~ f:@~ f4A f<- f:-~ f:A~ f>~ND(g( Taxable social security benefits~ g:P@~ g4K%~ g<@~ g:@@~ g: p6A~ g>ɘh(Other income less loss~ h: A~ h4+)A~ h<ަ@~ h:b@~ h:AA~ h>#i(Total statutory adjustments~ i: A~ i4@=A~ i<@~ i:6@~ i:ju~ i>ZAj' IRA payments~ j:@~ j4@ j<*846j:*1,692~ j:sA~ j>U('k'Student loan interest deduction~ k:@~ k4 @k<*1,746 k:*973~ k:,A~ k>pA l'Payments to a Keogh plan~ l:@~ l4qA l<*638l:*13,128~ l:XA~ l>ʖX)m'!Deduction for self-employment tax~ m:0-A~ m4$A~ m<H@~ m:@~ m:,A~ m>_"n'Moving expenses adjustment~ n:@~ n4:@ n<- n:-~ n:0)A~ n>A)o'!Medical savings account deductiono:*1,251o4*1,199 o<- o:-~ o:@~ o>ؾ@!p(Total itemized deductions~ p:Q~ p4 ~ p< @~ p:#-~ p:4o~ p>lf"&q'Itemized deductions limitation~ q: @~ q4!~ q<X@~ q:@~ q:4"A~ q>-r'%Medical and dental expenses deduction~ r:dA~ r4VRr<*8,867r:*19,977~ r:.|~ r>As'Taxes paid deduction~ s: ֨~ s4~ s<`@~ s: A~ s:S~ s>F t'Interest paid deduction~ t:vo~ t4&ow~ t<@~ t:LIA~ t:FZA~ t>F u'Contributions deduction~ u:BA~ u4$~ u< @~ u:@~ u:~ u>s(v' Casualty or theft loss deductionv:*10,999v4*52,331v<*2,025v:*10,237~ v:3@~ v>L2A&w'Total miscellaneous deductions~ w:5~ w4G~ w<u@~ w:@f@~ w:FA~ w>x(Taxable income~ x: ~ x4 (~ x<=@~ x:k~ x:0C~ x>ҩ'qy(Total tax credits~ y: 9A~ y40|4A~ y<@x@~ y:@@~ y:D~ y>1Az'Child care credit~ z:A~ z4xdAz<*3,099z:*1,327~ z:N@~ z>@*{'"Credit for the elderly or disabled {:*956 {4*192 {<- {:-~ {:@~ {>,@|'Child tax credit~ |:_R~ |4H)A~ |<X@~ |:@~ |:LA~ |>@}'Education credit~ }:KA~ }4`@}<*8,982}:*7,440~ }:@q A~ }>@~'Foreign tax credit~ ~:@~ ~4pB@~ ~<@~ ~:@~ ~:4"A~ ~> %21*Earned income credit used to offset income:4<::> |@ v@ u@ y@. ~@. x@. w@. p@. s@ r@ s@ v @      F Z@y0tax before credits~ :A~ 4p@ <*956 :*294~ :@@~ >3@'Minimum tax credit~ :%@~ 4c@ <*13 :*369~ :&@~ >pv@'General business credit~ :@~ 4@ <*6 :*591~ :@~ >L@*'"Empowerment zone employment credit :- 4- <- :-~ :@~ >@ (Income tax after credits~ :~ 4i~ <@6@~ :A~ :?~ >‰(Alternative minimum tax~ :@~ 4hXA~ <j@~ :`@~ :A~ >T@(Total income tax~ :~ 4t~ <7@~ :A~ :Y@~ >C(Total tax liability~ :~ 4~ <@~ :A~ :I~ >ҏ'(Total tax payments~ :Ѧ~ 4~ < @~ :A~ :aH~ >6'Income tax withheld~ :DA~ 4~ <@@~ :A~ :~ >'Estimated tax payments~ :A~ 4~ <@~ :r@~ :ڙy~ >vx(Overpayment refunded~ :za~ 4~ <@~ :p@~ :ە~ >l    !*Tax due at time of filing~ ;_A~ 5>A~ =@~ ;@~ ;Y~ ?u    nBf* Estimate should be used with caution due to the small number of sample returns on which it is based.    IBA** Data combined to prevent disclosure of specific taxpayer data.    ?B7NOTE: Detail may not add to totals because of rounding.    oCgSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1999, Publication 1304 (Rev. 10-2001).    B    B    = !!#> ????m48wDVEDVhT0q0T0hTAq0Fq0 mhT09]l09Dl09XXlHqq     "