�\pjnwill00  M �e �`*QF_8yB�  dMbP?_"*+�%�����1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1 ��Arial1 ��Arial1 x�Arial1'x� MS Sans Serifns Serif�F1 x�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" ";;;@" "&#0.0" ";;;@" "$!0.0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" ""#,##0" ";;;@" "#,##0" ";;0" ";@" "#,##0" ";0" ";;@" ".+#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 1.#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 41#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 74#,##0" ";\-#,##0" ";0" ";@" "\ \ \ :7#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 1.#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 52#,##0" ";\-#,##0" ";0" ";@" "\ \ \  ##0.0E+0mm:ss@52_("$"* #,##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  �C  �C #�C !�C "�C "�C  �C "�C  �C "8��C #8��C #<�C  (��C  ,�C  (�C  (�C !8C  (C "8�C #8�C "8��C &8�C &8C 8�C 8��C 8�C 8��C <�C �C  (C <C "8�C &8�C 8��C 8C �C 8�C 8C  �C  �C !#<��C "#<��C  �C ##<��C $#<��C &#<��C  #<��C (#<��C '#<�C  #<�C ! ,�C #<��C (#<��C $#<��C ##<��C !#<��C "#<��C &#<��C  (��C "8�C + ,��C , ,��C ,#<��C / ,��C /#<��C ,#<��C / ,��C 0#<��C 1#<��C  (�C 5!�C 2#<��������������������U} �} �} � �  �l@� ���\ ���% ���%  ���% ��� �� �!� ��� ��� ��� ���> ���@ ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� �x� ��� ���> ��� �����Table 3.1--1999, Individual Income Tax Returns with Modified Taxable Income [1]: Adjusted Gross Income and Tax Items, by Type of Tax 5A-Computation, by Size of Adjusted Gross Income    _W[All figures are estimates based on samples--money amounts are in thousands of dollars]        '***!,Income tax before credits, ,Tax,RTax differences , Taxes from - , Income tax -"Type of tax computation by Number of Adjusted Modified.regular tax computation.. generated. due to  .special computation / .before credits /%:size of adjusted gross income1returns1 gross income1taxable income Number of Amount Number of Amount alternative Number of Amount Number of Amount+ )  )  ) 0returns 0 0returns 0  computations 0returns 0 0returns  0 ~ 2~ 2~ 2~ 2~ 2~ 2~ 2~ 5 ~  2"~  2$~  2&~  2(� Returns with regular tax               Q     3computation only               Q     =Total~ J� Ke�+A K "A~ J�~ JN@t~ J�~ J�7t X-~ L@~ MA~ J�~ Jnd@t  Under $5,000~ E$�2A~ F ~ F+~ E$�2A~ E`@~ E$�2A~ E`@ U- C- B-~ E$�2A~ E`@ $5,000 under $10,000~ ER~ F@x ~ F6~ ER~ E*e~ ER~ ED9A U- C- B-~ ER~ ED9A$10,000 under $15,000~ Erv�~ F�~ F�{~ Erv�~ EjE~ Erv�~ EjE U- C*5,824  B*833~  Erv�~  ErE$15,000 under $20,000~ E64Y~ F�(~ FV~ E64Y~ E�~ E64Y~ E֨� U- C*1,912 B*2,437~  E64Y~  E�$20,000 under $25,000~ E~ Fn/~ FR~ E~ En~ E~ ER U-  C-  B-~  E~  ER$25,000 under $30,000~ Em�~ F�0~ Fz�~ Em�~ E�6~ Em�~ Ev�6 U- C*1,912  B*919~  Em�~  E6$30,000 under $40,000~ E�~ F k`~ F�#�;~ E�~ EfG? ~ E�~ E~A?  U- C*3,831 B*5,204~  E�~  EΒ? $40,000 under $50,000~ E�~ F}{X~ FvA:~ E�~ E�} ~ E�~ Ez}  U- C*3,907 B*6,872~  E�~  Ee~ $50,000 under $75,000~ Eƕ'FAFA~ Eƕ'~ E�!�~ Eƕ'~ E� U- C*1,734 B*9,777~  Eƕ'~  E��$75,000 under $100,000~ EZF~ Fz�0 ���1 ���2 ���3 ���4 ���5 ���6 ���7 ���8 ���9 ���: ���; ���< ���= ���%> ���%? ���% $10,000 under $15,000~ E(@~ F�A~ FA~ E(@~ E`@~ E(@~ E@~ Z@@ C- B-~ E(@~ E@!$15,000 under $20,000~ !E@~ !F8$A~ !FصA~ !E@~ !E`@~ !E@~ !E@~ ![@ ! C- ! B-~ ! E@~ ! E@"$20,000 under $25,000"E*8,483"F*185,616"F*174,154"E*8,483"E*26,577"E*8,483"E*45,395"U*18,818 " C- " B-" E*8,483" E*45,395#$25,000 under $30,000#E*5,615#F*151,396#F*134,730#E*5,615#E*20,779#E*5,615#E*37,405#U*16,626 # C- # B-# E*5,615# E*37,405$$30,000 under $40,000$E*7,095$F*252,104$F*227,244$E*7,095$E*40,738$E*7,095$E*60,300$U*19,563 $ C- $ B-$ E*7,095$ E*60,300%$40,000 under $50,000%E*3,611%F*164,733%F*217,287%E*3,611%E*31,586%E*3,611%E*52,604%U*21,018 % C- % B-% E*3,611% E*52,604&$50,000 under $75,000 &E*903&F*47,536&F*45,611 &E*903&E*9,749 &E*903&E*17,926&U*8,177 & C- & B- & E*903& E*17,926'$75,000 under $100,000 'E*495'F*41,333'F*36,018 'E*495'E*4,292 'E*495'E*5,337'U*1,046 ' C- ' B- ' E*495' E*5,337($100,000 under $200,000(E*2,035(F*280,557(F*208,194(E*2,035(E*54,816(E*2,035(E*65,614(U*10,798 ( C- ( B-( E*2,035( E*65,614)$200,000 under $500,000 )E*502)F*139,295)F*187,873 )E*502)E*41,165 )E*502)E*39,861)U*-1,304 ) C- ) B- ) E*502) E*39,861!*$500,000 under $1,000,000 *E*166*F*105,129*F*79,486 *E*166*E*28,509 *E*166*E*20,480*U*-8,030 * C- * B- * E*166* E*20,480+$1,000,000 or more~ +Er@~ +F~�$~ +F%~ +Er@~ +E A~ +Er@~ +E rA~ +W�9 + C- + B-~ + Er@~ + E rA,E,F,F,E,E,E,E,S, C, B, E, E-Returns with Schedule D-E-F-F-E-E-E-E-S- C- B- E- E.tax computation.E.F.F.E.E.E.E.S. C. B. E. E /=Total~ /JBK/K@ؽA/KMA~ /JBK~ /Jn~ /JBK~ /J`~ /^S~ / L@~ / MT%A~ / JBK~ / Jn `0 Under $5,000~ 0E�A~ 0F� >~ 0F@�A~ 0E�A~ 0EP@~ 0E�A~ 0E i@~ 0U@w 0 C- 0 B-~ 0 E�A~ 0 E i@1$5,000 under $10,000~ 1ExA~ 1FwEA~ 1F*$A~ 1ExA~ 1EA~ 1ExA~ 1E\A~ 1U� 1 C- 1 B-~ 1 ExA~ 1 E\A2$10,000 under $15,000~ 2EuA~ 2F*̎~ 2FR�~ 2EuA~ 2E� A~ 2EuA~ 2EP4A~ 2U 2 C- 2 B-~ 2 EuA~ 2 EP4A3$15,000 under $20,000~ 3Ev!)~ 3Fi�~ 3FzNA~ 3Ev!)~ 3E(A~ 3Ev!)~ 3En$-~ 3U�+ 3 C- 3 B-~ 3 Ev!)~ 3 En$-4$20,000 under $25,000~ 4E$�%A~ 4FQ�~ 4F�~ 4E$�%A~ 4E~L~ 4E$�%A~ 4EIG~ 4U�* 4 C- 4 B-~ 4 E$�%A~ 4 EIG5$25,000 under $30,000~ 5EV,~ 5FƏ�~ 5FX~ 5EV,~ 5E:A~ 5EV,~ 5E^e~ 5U~ 5 C- 5 B-~ 5 EV,~ 5 E^e6$30,000 under $40,000~ 6E[Y~ 6FF ~ 6F�~ 6E[Y~ 6Ei9~ 6E[Y~ 6Eg)~ 6U��6 C*2,7996 B*9,722~ 6 E[Y~ 6 E)7$40,000 under $50,000~ 7EN[~ 7FV?~ 7F�� ~ 7EN[~ 7Ev�~ 7EN[~ 7En~ 7UK� 7 C- 7 B-~ 7 EN[~ 7 En8$50,000 under $75,000~ 8E~ 8FBv�2~ 8F9 ~ 8E~ 8E.~ 8E~ 8E;~ 8TV �8 C*2,9978 B*53,227~ 8 E~ 8 E.7?9$75,000 under $100,000~ 9E�~ 9FV02~ 9FW!~ 9E�~ 9Ex�~ 9E�~ 9EFA~ 9T4&7� 9 C- 9 B-~ 9 E�~ 9 EFA:$100,000 under $200,000~ :E{�~ :Fܰf~ :FROE~ :E{�~ :Ey2~ :E{�~ :E~ :T�&: C*1,701: B*46,821~ : E{�~ : E|;$200,000 under $500,000~ ;EcE~ ;F|O~ ;F�B7~ ;EcE~ ;En�~ ;EcE~ ;E�~ ;Tj~ ; C@~ ; BP@~ ; EcE~ ; En٩!<$500,000 under $1,000,000~ <EpC A~ <F�&~ <FS~ <EpC A~ <E*U ~ <EpC A~ <E>g� ~ <Tk� < C*369< B*49,177~ < EpC A~ < Eg� =$$1,000,000 or more~ =E@A~ =F¹q~ =FA�<~ =E@A~ =EM(~ =E@A~ =EU�~ =T:]~ = C`f@~ = B@~ = E@A~ = E�>#>">">G>">">H>">&> "> "> H> ""?Footnotes at end of table.????????? ? ? ? @ �l�%A � �%B ���%C ���% D �x�%E ���%F ���G ���H ���I ���J ���K ���>L ���@M ���N ���O ���P ���Q ���R ���S ���T ���U ���V ���W ���X ���Y ���Z ���[ �n�\ ���] ���>^ ���_ ����@�Table 3.1--1999, Individual Income Tax Returns with Modified Taxable Income [1]: Adjusted Gross Income and Tax Items, by Type of Tax @@@@@@@@@ @ @ @ @A8Computation, by Size of Adjusted Gross Income--ContinuedAAAAAAAAA A A A _BW[All figures are estimates based on samples--money amounts are in thousands of dollars]BBBBBBBBB B B B CCCCCCCCCC C C D(D;Total tax creditsD< D;Income tax after creditsD<D;Alternative minimum taxD<D;Total income taxD<D <D <D <"EType of tax computation byE6NumberE6E6NumberE6E6NumberE6E6NumberE6E 9As a percentage ofE 7E 6Average%F:size of adjusted gross income F8ofF8Amount F8ofF8Amount F8ofF8Amount F8ofF8AmountF ModifiedF AdjustedF 8 income taxG1returnsG G1returnsG G1returnsG G1returnsG G 1taxable incomeG 1 gross incomeG 1 (dollars)H4~ H5*~ H5,~ H5.~ H50~ H51~ H52~ H53~ H54~ H 55~ H 56~ H 57� IReturns with regular taxI!I!I!I!I!I!I!I!I !I !I !Jcomputation onlyJ!J!J!J!J!J!J!J!J !J !J ! K=Total~ KN[5~ KMj~ KN>$%~ KOwm~ KL,;A~ KL{W~ KNN�%~ KOm~ K P@~ K P@~ K Nk@L Under $5,000~ L?@~ LB@~ L?H�2A~ L@p@ LC- LC-~ L?H�2A~ L@p@~ L D@~ L Dn@~ L ?@U@M$5,000 under $10,000~ M?�'A~ MB@~ M?�82~ M@�7A MC- MC-~ M?�82~ M@�7A~ M D,@~ M D @~ M ?`q@N$10,000 under $15,000~ N?ok~ NB� A~ N?ԇ~ N@ru$NC*1,685NC*2,598~ N?ԇ~ N@ �$~ N D+@~ N D~@~ N ?(@O$15,000 under $20,000~ O?~ OB�{~ O?NC�~ O@*� OC*8 OC*127~ O?NC�~ O@&�~ O D@~ O D@~ O ?`@P$20,000 under $25,000~ P?j~ PB�~ P?r�~ P@� PC*148 PC*361~ P?r�~ P@.~ P D@~ P D`@~ P ?@Q$25,000 under $30,000~ Q?�~ QB~Ő~ Q?FP�~ Q@RQC*2,993 QC*139~ Q?o�~ Q@�/mA~ Q D*@~ Q D@~ Q ?@R$30,000 under $40,000~ R?~ RB>~ R?Z~ R@U~ RC@~ RC@~ R?Z~ R@�1V~ R D@~ R D@~ R ?f@S$40,000 under $50,000~ S?�~ SB ~ S?Z�~ S@Ί�~ SCo@~ SC@~ S?{�~ S@ډ�~ S DH@~ S D@~ S ? @T$50,000 under $75,000~ T?z~ TB��~ T?D)iA~ T@� �~ TC@_@~ TC�@~ T?R%~ T@N~ T D@~ T D@~ T ?�@U$75,000 under $100,000~ U?�9�~ UB�~ U?,_TA~ U@�~ UC E@~ UCA~ U?�+F~ U@j~ U D`@~ U D@@~ U ?@V$100,000 under $200,000~ V? dL~ VBH~ V?RQ�~ V@^~ VCrA~ VC(PA~ V?4MA~ V@Fz~ V D@~ V D@~ V ?@W$200,000 under $500,000~ W?p�A~ WB#~ W?+~ W@H� ~ WC@~ WCnA~ W?�+~ W@"� ~ W D=@~ W D9@~ W ?P4@!X$500,000 under $1,000,000~ X?�2@~ XBH�A~ X?Џ@~ X@F�~ XC@~ XC@~ X?@@~ X@�~ X DD@~ X D?@~ X ?N AY$1,000,000 or more~ Y?@~ YBP%*A~ Y?8@~ Y@o ~ YCx@~ YC @~ Y?�>@~ Y@rv ~ Y D@~ Y D@~ Y ?*AZ?ZBZ?Z@ZCZCZ?Z@Z DZ DZ ?[Returns with Form 8615[?[B[?[@[C[C[?[@[ D[ D[ ?\tax computation\?\B\?\@\C\C\?\@\ D\ D\ ? ]=Total~ ]N@~ ]M6@~ ]N!A~ ]Ou8]L*2,812]L*1,834~ ]N!A~ ]OV�8~ ] Pt@~ ] P5@~ ] N0@^ Under $5,000~ ^? @~ ^B@~ ^?A~ ^@A ^C*896^C*1,036~ ^?A~ ^@H�A~ ^ DL@~ ^ D@~ ^ ?0w@_$5,000 under $10,000~ _?_@~ _BP}@~ _?�2@~ _@PTA _C- _C-~ _?�2@~ _@PTA~ _ D @~ _ D2@~ _ ?@@` �l�a ���b ���c ���d ���e ���f ���g ���h ���i ���j ���k ���l ���@m �n�n ���o ���>p ���q ���r ���s ���t ���u ���v ���w ���x ���y ���z ���{ ���| ���} ���~ ��� �x�`$10,000 under $15,000`?*4,062 `B*124~ `?(@~ `@x@ `C- `C-~ `?(@~ `@x@~ ` D6@~ ` D@~ ` ?Ԣ@a$15,000 under $20,000a?*1,852 aB*175~ a?@~ a@@ aC*956 aC*139~ a?@~ a@ @~ a D@~ a D@~ a ?«@b$20,000 under $25,000b?*1,792 bB*30b?*8,483b@*45,365 bC- bC-b?*8,483b@*45,365 b D*26.0 b D*24.4b ?*5,348c$25,000 under $30,000c?*1,792 cB*177c?*5,615c@*37,228 cC*896 cC*522c?*5,615c@*37,750 c D*28.0 c D*24.9c ?*6,723d$30,000 under $40,000d?*2,528 dB*222d?*7,095d@*60,079 dC- dC-d?*7,095d@*60,079 d D*26.4 d D*23.8d ?*8,468e$40,000 under $50,000e?*1,805 eB*39e?*3,611e@*52,565 eC- eC-e?*3,611e@*52,565 e D*24.2 e D*31.9e ?*14,557f$50,000 under $75,000 f?- fB- f?*903f@*17,926 fC- fC- f?*903f@*17,926 f D*39.3 f D*37.7f ?*19,852g$75,000 under $100,000 g?*343 gB*120 g?*495g@*5,217 gC- gC- g?*495g@*5,217 g D*14.5 g D*12.6g ?*10,539h$100,000 under $200,000 h?- hB-h?*2,035h@*65,614 hC- hC-h?*2,035h@*65,614 h D*31.5 h D*23.4h ?*32,243i$200,000 under $500,000 i?- iB- i?*502i@*39,861 iC- iC- i?*502i@*39,861 i D*21.2 i D*28.6i ?*79,404!j$500,000 under $1,000,000 j?*83 jB*2 j?*166j@*20,478 jC*41 jC*103 j?*166j@*20,581 j D*25.9 j D*19.6j ?*123,982k$1,000,000 or more~ k?@g@~ kB@~ k?r@~ k@P�A kC*23 kC*34~ k?r@~ k@`�A~ k D@~ k D@~ k ?N� l?lBl?l@lClCl?l@l Dl Dl ?mReturns with Schedule Dm?mBm?m@mCmCm?m@m Dm Dm ?ntax computationn?nBn?n@nCnCn?n@n Dn Dn ? o=Total~ oN&q~ oM�~ oN�3�~ oO�^~ oL5 A~ oL�~ oN^�~ oORT_~ o P@~ o Ph@~ o N�7@p Under $5,000~ p?@@~ pB@~ p?�A~ p@@@ pC- pC-~ p?�A~ p@@@~ p Dt@~ p D@~ p ? g@q$5,000 under $10,000~ q?`@~ qB@~ q?x A~ q@A qC- qC-~ q?x A~ q@A~ q D8@~ q D @~ q ?z@r$10,000 under $15,000~ r?R@~ rB@~ r?A~ r@GA rC- rC-~ r?A~ r@GA~ r D@~ r D @~ r ? @s$15,000 under $20,000~ s?Pz@~ sB@~ s?#A~ s@b* sC*6 sC*17~ s?#A~ s@fb*~ s D0@~ s Dp@~ s ?@t$20,000 under $25,000~ t?UA~ tB{@~ t?)~ t@�*B tC- tC-~ t?)~ t@�*B~ t D@~ t D@~ t ?@u$25,000 under $30,000~ u?p�A~ uBK�@~ u?f�)~ u@�^ uC- uC-~ u?f�)~ u@�^~ u D@~ u D@~ u ?@v$30,000 under $40,000~ v?�A~ vB A~ v?$�5A~ v@vC*2,095 vC*933~ v?$�5A~ v@j�~ v D@~ v DЋ@~ v ?@w$40,000 under $50,000~ w?A~ wBA~ w?4�6A~ w@M�wC*1,602wC*1,181~ w?4�6A~ w@*`�~ w D@~ w D@~ w ?(@x$50,000 under $75,000~ x?T5A~ xB �2A~ x? �~ x@�~ xCN@~ xC@~ x?CJA~ x@rf�~ x D2@~ x DH@~ x ?E@y$75,000 under $100,000~ y?ĥ2A~ yBP�0A~ y?{�~ y@{A~ yC@@~ yCh@~ y?�~ y@l|A~ y D@~ y D,@~ y ?@z$100,000 under $200,000~ z?f&J~ zB)A~ z?p�~ z@q�~ zCYA~ zCbE~ {@Vz�~ { DA@~ { D@~ { ?P@!|$500,000 under $1,000,000~ |?@~ |BH�"A~ |?A A~ |@ ~ |C@@~ |C�%A~ |?B A~ |@� ~ | DD@~ | D@~ | ?�A}$1,000,000 or more~ }? @~ }B�~ }?p?A~ }@JR~ }C@+@~ }C@~ }?�?A~ }@�~ } DJ@~ } D@~ } ?\+A~#~&~&~&~&~&~&~&~&~ &~ &~ Inf* Estimate should be used with caution due to the small number of sample returns on which it is based.�|���^���C�������<���<���<���<���<���<���<���<���<�@��<���<���<���<���<���<���<�ZR[1] See section 4, file 99Sec4.pdf, for the definition of modified taxable income.?�7NOTE: Detail may not add to totals because of rounding.o�]gSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1999, Publication 1304 (Rev. 10-2001).������������������������������������������������������������������������������������������������������������= ��X/�> ��"