\pJNW 4 ? OI'@,l',3B  2MbP?_"*+%,]1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1j Helveticaelvetica?w02j0,:04}1jx Helveticaelvetica?w02j0,:011j Helveticaelvetica?w02j0, :0@?1j Helveticaelvetica?w02j0, :0#1j Helveticaelvetica?w02j0, :0}1jx Helveticaelvetica?w02j0, :0!&?'?(?)?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:mm0.0#,##0" " #,##0" "#,##0" "#,##0" "#,##0" ";@" " #,##0" ";@" "#,##0" ";@" "$!#,##0" ";@" "%"#,##0" ";@" ""#,##0" ";@" "0.0" ";@" "0.0" ";@" " 0.0" ";@" "#,##0" ";@" "@*.if@"..................................................................................................." \ \ \ \ @/,#,##0" ";\-#,##0" ";\-\-" ";@" "30#,##0.0" ";\-#,##0.0" ";\-\-" ";@" " " "@ ##0.0E+0mm:ss@52_("$"* #,##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 2 C 2Q! C  C  C  C  C  (C  (C  (C  (C &8C &8C &8C &C "C  (C  (C 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 &8C  C #<C #8style_footnotesBU} }  } }  } $  ?(l75 n%l    z  bmnPTable 7.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Table 7.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Concepts: Concepts: Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax EffectNumber of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued4,[All figures are estimates based on samples]         4,[All figures are estimates based on samples]    ! (" Item with the largest tax effect""""" " " " " ""4",Item with the largest tax effect - continued"""""""""""""   #Total##Interest## Investment ## Taxes paid# # Contributions # #Medical and dental # #Net casualty or theft#  #Total miscellaneous## Foreign tax$#General$# All other$#Partnership and S##Foreign earned%# Tax-exempt%&Item with the second  '  ( )paid deduction)) interest [1])) deduction) ) deduction ) )expense deduction ) )loss deduction)&Item with the second ) deductions*)credit*)business credit*) tax credits*)Corporation net losses))income exclusion [3]*) interest [3]*&largest tax effect+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage +Number + Percentage +Number + Percentage +Number+ Percentage&largest tax effect+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage+Number+ Percentage + of +of  + of +of  + of +of  + of +of   + of  +of   + of  +of   + of +of  + of +of  + of +of  + of +of  + of +of  + of +of  + of +of  + of +of (,returns ,total,returns ,total,returns ,total,returns ,total ,returns  ,total ,returns  ,total ,returns ,total(,returns ,total,returns ,total,returns ,total,returns ,total,returns ,total,returns ,total,returns ,total   -(1) -(2) -(3) -(4) -(5) -(6) -(7) -(8) -(9) -(10) -(11) -(12) -(13) -(14)   -(15) -(16) -(17) -(18) -(19) -(20) -(21) -(22) -(23) -(24) -(25) -(26) -(27) -(28)$ .Returns with U.S. income tax                             $ .Returns with U.S. income tax                            - /%Returns with adjusted gross income of                             - /%Returns with adjusted gross income of                             /$200,000 or more                              /$200,000 or more                             0 Total~ 1~@~ 2Y@~ 1A~ 2@~ 1@@~ 2t@~ 19A~ 2@~ 1 G@~ 2`}@~ 1ؠ@~ 24@~ 1 @~ 2$@ 0 Total~ 10@~ 2a@~ 1`6@~ 2 @~ 1@~ 2@e@~ 1@~ 2l@~ 1@@~ 2t@ 1-- 2-- 1-- 2--3Interest paid deduction~ 4A~ 58@ 6-- 7--~ 4v@~ 5@~ 4. A~ 5ְ@~  4߾@~  5ؘ@  6--  7--~  6@v@~ 7 @3Interest paid deduction~ 4@~ 5ģ@~ 6@~ 7=@~ 4@~ 5D@~ 4@~ 5@L@~ 4@~ 5.@ 6-- 7-- 6-- 7--%3Investment interest deduction~ 4@~ 5@~ 45@~ 5@ 6-- 7--~ 4@~ 5`s@~  4T@~  5`x@~  4@~  5$@~  4~ 5%3Investment interest deduction~ 4~@~ 5t@~ 4T@~ 5@~ 6 w@~ 7@~ 4@~ 5@~ 4j@~ 5`@ 4-- 5-- 4-- 5--3Taxes paid deduction~ 4`A~ 5@~ 4TA~ 5@~ 45@~ 5@ 6-- 7--~  46@~  5@~  4 @~  5@~  4P@~ 5@3Taxes paid deduction~ 4@~ 5@~ 4@~ 55@~ 4;@~ 5?@~ 6H@~ 7@~ 4j@~ 5X@ 4-- 5-- 4-- 5--3Contributions deduction~ 4 A~ 5T@~ 4)@~ 5w@~ 4@~ 5@~ 4BA~ 5D@  6--  7--~  4e@~  5 @~  4&@~ 5Q@3Contributions deduction~ 4@~ 5@~ 4u@~ 5V@~ 4 z@~ 5l@~ 4@~ 5@~ 6@~ 7`}@ 4-- 5-- 4-- 5--,3$Medical and dental expense deduction~ 4@~ 5>@ 4** 5** 4** 5**~ 4@~ 5D@~  4z@~  5V@  6--  7--~  6~ 7,3$Medical and dental expense deduction~ 4@c@~ 5? 4-- 5-- 4-- 5-- 4-- 5--~ 4s@~ 5V@ 6-- 7-- 6-- 7--,3$Net casualty or theft loss deduction~ 4 k@ 5[2] 4** 5** 4** 5**~ 4\@ 5[2]~  4 @  5[2]  6--  7--~  6~ 7,3$Net casualty or theft loss deduction 4-- 5--~ 4 @ 5[2] 4-- 5-- 4-- 5--~ 4S@~ 54@ 6-- 7-- 6-- 7--&3Total miscellaneous deductions~ 4@b@~ 5 r@~ 4{@~ 5@`@~ 4@~ 5@~ 4@~ 5{@~  4@~  5Ё@~  4@~  5@  4** 5**&3Total miscellaneous deductions 4-- 5--~ 4k@~ 5N@~ 4@ 5[2]~ 4*@~ 5$@~ 48@~ 5@p@ 4-- 5-- 4-- 5--3Foreign tax credit~ 4@~ 5^@~ 4t@~ 5$@~ 4o@~ 5Q@~ 4@~ 5d@~  4g@~  5D@~  4G@~  5k@~  4~ 53Foreign tax credit~ 4@[@~ 5Q@ 4-- 5--~ 4@~ 5 @~ 4@~ 5`s@~ 4$@~ 5~@ 4-- 5-- 4-- 5--3General business credit~ 4Ų@~ 5?~ 4}@~ 5$@~ 4s@~ 5V@~ 4@~ 5N@~  4`d@~  5>@  6--  7--~  6~ 73General business credit~ 4P@~ 5D@~ 4y@~ 5[@ 4-- 5--~ 4u@~ 5a@~ 4v@~ 5[@ 6-- 7-- 6-- 7--3All other tax credits~ 4p@~ 5T@~ 4@d@ 5[2]~ 4o@~ 5Q@~ 4@~ 5Q@~  4p@~  5a@~  4@~  5$@~  4~ 53All other tax credits~ 4I@~ 5>@~ 4Ԛ@~ 5|@~ 4x@~ 5@ 4-- 5--~ 4@~ 5@ 4-- 5-- 4-- 5--03(Partnership and S Corporation net losses~ 4@~ 5n@ 4** 5**~ 4@~ 5`@~ 4@~ 5t@~  4 @~  5 w@  6--  7--  4** 5**03(Partnership and S Corporation net losses~ 4H@~ 5 @~ 4@~ 5@p@~ 4z@~ 5l@~ 4@~ 5@j@ 4-- 5-- 6-- 7-- 4-- 5--3No second largest item~ 4@~ 5 r@~ 4h@~ 5$@~ 4@ 5[2]~ 4̺@~ 5a@~  4~@~  5?  6--  7--~  6~ 73No second largest item~ 41@~ 5$@~ 4@~ 5l@~ 4@~ 5p@~ 4@~ 5@~ 4޷@~ 52@ 6-- 7-- 6-- 7--89898945 4 5 4 5 4589898945454545'/Returns with expanded income of45454545 4 5 4 5 45'/Returns with expanded income of45454545454545/$200,000 or more45454545 4 5 4 5 45/$200,000 or more454545454545450 Total~ 1C~ 2Y@~ 1A~ 2<@ 6-- 7--~ 1l[A~ 2 @~  1 `@~  2`x@~  1@~  24@~  1(@~ 2$@0 Total~ 1V@~ 2>@~ 1@~ 2 @~ 1@~ 2@e@~ 1@~ 2@j@~ 1@~ 2 r@~ 1@~ 2Q@~ 1A~ 2P@3Interest paid deduction~ 4 A~ 5@ 6-- 7-- 6-- 7--~ 4`A~ 5ij@~  4Ͼ@~  52@  6--  7--~  6@v@~ 77@3Interest paid deduction~ 4@}@~ 5@~ 6@~ 7@~ 4@~ 5T@~ 4@~ 5@M@~ 4@~ 5@~ 6s@~ 7`x@~ 6@~ 7k@3Tax-exempt interest~ 4A~ 5p@~ 4~@~ 5`@ 6-- 7--~ 4@~ 5@~  4Ų@~  5&@~  4@~  5\@~  4H@~ 5t@3Tax-exempt interest~ 4@~ 5@~ 4+@~ 5h@~ 6N@~ 70@~ 4\@~ 5@~ 4@~ 5Ȕ@~ 4n@~ 5@~ 4~ 5 l!"#$%&'()*+,Z-Z.B/6 01n23%4l56 789:b;<=>? 3Taxes paid deduction~ 4A~ 5̯@~ 4A~ 5t@ 6-- 7-- 6-- 7--~ 4I@~ 5@~ 4@~ 5G@~ 4@~ 5@R@ 3Taxes paid deduction~ 4ؕ@~ 5D@~ 4Q@~ 5@~ 4@~ 5|@~ 6&@~ 7x@~ 4@~ 5@@~ 4@~ 5+@~ 4p@~ 5:@!3Contributions deduction~ !4DA~ !50@~ !4C@~ !5@ !6-- !7--~ !4d@~ !5`@ ! 6-- ! 7--~ ! 4"@~ ! 5?~ ! 4 @~ !5?!3Contributions deduction~ !4}@~ !50@~ !4W@~ !54@~ !4y@~ !5@j@~ !4@~ !5@~ !6@~ !7y@ !4-- !5--~ !4@~ !5@,"3$Medical and dental expense deduction~ "4Ъ@~ "5>@~ "4g@~ "5$@ "6-- "7--~ "4H@~ "5>@~ " 4h@~ " 5? " 6-- " 7--~ " 6~ "7,"3$Medical and dental expense deduction~ "4@~ "5$@ "4-- "5-- "4-- "5-- "4-- "5--~ "4r@~ "5V@~ "6C@~ "7?~ "6@~ "7V@,#3$Net casualty or theft loss deduction~ #4h@ #5[2] #4** #5** #6-- #7--~ #4@Z@ #5[2] # 6-- # 7-- # 6-- # 7--~ # 6~ #7,#3$Net casualty or theft loss deduction #4-- #5--~ #4 @ #5[2] #4-- #5-- #4-- #5--~ #6S@~ #74@ #6-- #7-- #6** #7**&$3Total miscellaneous deductions~ $4?@~ $5? $4** $5** $6-- $7--~ $4@~ $5[@~ $ 44@~ $ 5@~ $ 4P}@~ $ 5@ $ 4** $5**&$3Total miscellaneous deductions $4-- $5--~ $4 @ $5[2]~ $4@ $5[2]~ $4@ $5[2]~ $4P@~ $5d@ $4-- $5--~ $4@~ $5d@%3Foreign tax credit~ %4@~ %5d@~ %4`t@~ %5$@ %6-- %7--~ %4@~ %5@`@~ % 4T@~ % 54@ % 6-- % 7--~ % 6~ %7%3Foreign tax credit~ %4K@~ %5d@ %4-- %5--~ %4@~ %5@~ %4x@~ %5@e@~ %4@~ %5@~ %6 @~ %7G@~ %6 @~ %7v@&3General business credit~ &4&@~ &5?~ &4@}@~ &5$@ &6-- &7--~ &4v@~ &5N@~ & 4]@~ & 5>@ & 6-- & 7--~ & 6~ &7&3General business credit &4-- &5--~ &4Pw@~ &5? &4-- &5--~ &4u@~ &5?~ &4@~ &5f@ &6-- &7--~ &6@~ &7N@'3All other tax credits~ '4 @~ '5Q@~ '4s@~ '5$@ '6-- '7--~ '4@~ '5Q@~ ' 4@~ ' 5d@ ' 6-- ' 7--~ ' 6~ '7'3All other tax credits~ '4@~ '5$@~ '44@~ '5@z@~ '4@~ '5@ '4-- '5--~ '4@~ '5k@ '6-- '7--~ '6@~ '7?0(3(Partnership and S Corporation net losses~ (4@~ (5k@~ (4&@~ (5? (6-- (7--~ (4:@~ (5@~ ( 4@~ ( 5t@ ( 6-- ( 7-- ( 4** (5**0(3(Partnership and S Corporation net losses~ (4\@~ (5@u@~ (4`@~ (5a@~ (4h@~ (5?~ (4e@~ (5Q@ (4-- (5--~ (6c@~ (7g@ (4** (5**')3Foreign earned income exclusion~ )4@~ )5Q@~ )4C@ )5[2] )6-- )7--~ )4f@ )5[2]~ ) 4G@~ ) 5$@ ) 6-- ) 7--~ ) 6~ )7')3Foreign earned income exclusion )4-- )5--~ )4#@~ )5`@ )4-- )5--~ )4C@~ )54@~ )4"@ )5[3] )6-- )7--~ )6c@~ )7$@*:No second largest item~ *;/@~ *<@u@~ *;h@~ *<$@ *=-- *>--~ *;@~ *<?~ * ;{@~ * <? * =-- * >--~ * =~ *>*:No second largest item~ *;`c@~ *<|@~ *;@~ *<@~ *;@@~ *<z@~ *;@~ *<@~ *;O@~ *<@~ *=ܢ@~ *>H@~ *=l@~ *>@&+? Footnotes at end of table.+@+A+B+B+@+B+B&+? Footnotes at end of table.+C+D+C+D+C+D+C+C+C,?,@,B,B,B,@,B,B,!-Table 7.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Concepts: -Table 7.--1994, Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Concepts: -.Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued.Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued.4/,[All figures are estimates based on samples]/ /  / ////// / / / / /4/,[All figures are estimates based on samples]////////////// 0   0! (0" Item with the largest tax effect0"0"0"0"0"0 "0 "0 "0 "0 "0"40",Item with the largest tax effect - continued0E0E0E0E0E0E0E0E0E0E0E0E0E 1  1#Total1#1#Interest1#1# Investment 1#1# Taxes paid1#1 # Contributions1 #1 #Medical and dental1 #1 #Net casualty or theft1# 1 1#Total miscellaneous1#1# Foreign tax1$1#General1$1# All other1$1#Partnership and S1#1#Foreign earned1%1# Tax-exempt1%2&Item with the second  2'  2( 2)paid deduction2)2) interest [1]2)2) deduction2)2 ) deduction2 )2 )expense deduction2 )2 )loss deduction2)2&Item with the second 2) deductions2*2)credit2*2)business credit2*2) tax credits2*2)Corporation net losses2)2)income exclusion [3]2*2) interest [3]2*3&largest tax effect3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3 +Number3 + Percentage3 +Number3 + Percentage3 +Number3+ Percentage3&largest tax effect3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage3+Number3+ Percentage 4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4 + of 4 +of  4 + of 4 +of  4 + of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of  4+ of 4+of 5(5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total5 ,returns 5 ,total5 ,returns 5 ,total5 ,returns 5,total5(5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total5,returns 5,total 6  6-(1) 6-(2) 6-(3) 6-(4) 6-(5) 6-(6) 6-(7) 6-(8) 6 -(9) 6 -(10) 6 -(11) 6 -(12) 6 -(13) 6-(14) 6  6-(15) 6-(16) 6-(17) 6-(18) 6-(19) 6-(20) 6-(21) 6-(22) 6-(23) 6-(24) 6-(25) 6-(26) 6-(27) 6-(28)'7.Returns without U.S. income tax 7   7   7   7   7   7  7 7 7 7 7 7 7 7 '7.Returns without U.S. income tax7 7 7 7 7 7 7 7 7 7 7 7 7 7 -8/%Returns with adjusted gross income of 8   8   8   8   8   8  8 8 8 8 8 8 8 8 -8/%Returns with adjusted gross income of8 8 8 8 8 8 8 8 8 8 8 8 8 8 9/$200,000 or more 9   9   9   9   9   9  9 9 9 9 9 9 9 9 9/$200,000 or more9 9 9 9 9 9 9 9 9 9 9 9 9 9 :0 Total~ :1đ@~ :2Y@~ :17@~ :2@~ :1z@~ :2`@ :1** :2**~ : 1=@~ : 2@p@~ : 1X@~ : 20@~ : 1i@~ :2@:0 Total~ :1V@~ :2@~ :1H@~ :2@z@ :1** :2**~ :1M@~ :2@@~ :1a@~ :2@ :1-- :2-- :1-- :2--;3Interest paid deduction~ ;4@l@~ ;5@ ;6-- ;7--~ ;4@P@~ ;5@~ ;4@~ ;5@~ ; 4@~ ; 5@ ; 6** ; 7**~ ; 6Z@~ ;7@J@;3Interest paid deduction~ ;6.@~ ;71@~ ;4$@~ ;5@@ ;4-- ;5--~ ;41@~ ;5l@ ;6** ;7** ;6-- ;7-- ;6-- ;7--%<3Investment interest deduction~ <4d@~ <5@ <4** <5** <6-- <7--~ <4@~ <5@~ < 4,@~ < 5޲@ < 4** < 5**~ < 4(@~ <5p@%<3Investment interest deduction~ <4@~ <5@u@ <6-- <7-- <4-- <5--~ <4&@~ <5@~ <4@\@~ <5S@ <4-- <5-- <4-- <5--=3Taxes paid deduction~ =4f@~ =50@~ =4$@~ =5E@~ =4L@~ =5x@ =6-- =7-- = 4-- = 5--~ = 4<@~ = 5@~ = 4E@~ =5@=3Taxes paid deduction~ =44@~ =5@ =4** =5** =6-- =7--~ =41@~ =5l@ =4** =5** =4-- =5-- =4-- =5-->3Contributions deduction~ >4c@~ >5h@ >4** >5**~ >4T@~ >5@ >4** >5** > 6-- > 7--~ > 4A@~ > 5@~ > 4&@~ >5@>3Contributions deduction~ >4(@~ >5@@ >4** >5** >4-- >5-- >6** >7**~ >4 @~ >5@ >4-- >5-- >4-- >5--,?3$Medical and dental expense deduction~ ?4(@~ ?5[@ ?4-- ?5-- ?4** ?5** ?4-- ?5-- ? 4** ? 5** ? 6-- ? 7-- ? 6** ?7**,?3$Medical and dental expense deduction ?4** ?5** ?4** ?5** ?4-- ?5-- ?4-- ?5-- ?6-- ?7-- ?6-- ?7-- ?6-- ?7--@(lA(B(C(D(E(F(G(H(I(nJ(PK(L(2M(N(O(P Q R S T U V W X Y @Z @[ I@\ @] ^ d_ ",@3$Net casualty or theft loss deduction~ @4&@~ @5? @4** @5** @4** @5** @4-- @5-- @ 4** @ 5** @ 6-- @ 7-- @ 6-- @7--,@3$Net casualty or theft loss deduction @4** @5** @4-- @5-- @4-- @5-- @4-- @5--~ @6@~ @7@j@ @6-- @7-- @6-- @7--&A3Total miscellaneous deductions~ A4@R@~ A5@ A4** A5**~ A42@~ A5@z@ A4** A5** A 4-- A 5--~ A 4>@~ A 5@~ A 4*@~ A5@&A3Total miscellaneous deductions A4-- A5-- A4-- A5-- A4-- A5-- A4** A5** A4** A5** A4-- A5-- A4-- A5--B3Foreign tax credit~ B4@~ B5D@ B4-- B5-- B4** B5** B4-- B5-- B 4-- B 5-- B 4-- B 5-- B 4-- B5--B3Foreign tax credit B4-- B5-- B4-- B5-- B4-- B5-- B4** B5** B4-- B5-- B4-- B5-- B4-- B5--C3General business credit~ C4@~ C5D@ C4-- C5-- C4-- C5-- C4-- C5-- C 4-- C 5-- C 6-- C 7-- C 6-- C7--C3General business credit C4** C5** C4-- C5-- C4-- C5-- C4** C5** C6** C7** C6-- C7-- C6-- C7--D3All other tax credits~ D4@~ D5N@ D4** D5** D4** D5** D4** D5** D 4-- D 5-- D 4-- D 5-- D 4-- D5--D3All other tax credits D4-- D5-- D4-- D5-- D4** D5** D4-- D5-- D4** D5** D4-- D5-- D4-- D5--0E3(Partnership and S Corporation net losses~ E4 n@~ E5@ E4** E5**~ E4h@~ E5 @ E4** E5** E 4** E 5** E 6** E 7**~ E 4.@~ E5 @0E3(Partnership and S Corporation net losses~ E4$@~ E5Б@~ E4@~ E5@ E4** E5** E4** E5** E6-- E7-- E4-- E5-- E4-- E5--F3No second largest item~ F4L@~ F5~@ F4** F5** F4-- F5-- F4-- F5-- F 4-- F 5-- F 6-- F 7-- F 6** F7**F3No second largest item~ F46@~ F59@~ F4<@~ F5ƶ@ F4-- F5-- F4** F5** F6-- F7-- F6-- F7-- F6-- F7--G8G9G8G9G8G9G4G5G 4G 5G 4G 5G 4G5G8G9G8G9G4G5G4G5G4G5G4G5G4G5'H/Returns with expanded income ofH4H5H4H5H4H5H4H5H 4H 5H 4H 5H 4H5'H/Returns with expanded income ofH4H5H4H5H4H5H4H5H4H5H4H5H4H5I/$200,000 or moreI4I5I4I5I4I5I4I5I 4I 5I 4I 5I 4I5I/$200,000 or moreI4I5I4I5I4I5I4I5I4I5I4I5I4I5J0 Total~ J1@~ J2Y@~ J12@~ J2Q@ J6-- J7--~ J1.@~ J2N@~ J 1B@~ J 2a@~ J 1j@~ J 2@~ J 1@i@~ J2`@J0 Total~ J1.@~ J2N@~ J1I@~ J2@ J1** J2**~ J1M@~ J2l@~ J1`a@~ J2@~ J10t@~ J2)@~ J1t@~ J2ƶ@JFK3Interest paid deduction~ K4p@~ K5@@ K6-- K7-- K6-- K7-- K4** K5**~ K 4"@~ K 5@ K 6-- K 7--~ K 6@Y@~ K7I@K3Interest paid deduction K6** K7**~ K4@~ K5p@ K4-- K5--~ K43@~ K5x@ K6-- K7-- K6-- K7--~ K6@_@~ K7@KFKFK FK!FK"FK#FK$FK%FK&FK'FL3Tax-exempt interest~ L4r@~ L5H@ L4** L5** L6-- L7-- L4** L5**~ L 4 @~ L 5@~ L 4 c@~ L 5 @~ L 4:@~ L5(@L3Tax-exempt interest~ L4@~ L5@~ L6@~ L7@ L4-- L5-- L4** L5**~ L4X@~ L5Q@ L4-- L5-- L4-- L5--M3Taxes paid deduction~ M4z@~ M5P@~ M4@~ M5d@ M6-- M7-- M6-- M7--~ M 4@~ M 5+@~ M 4 @~ M 5w@~ M 4C@~ M5(@M3Taxes paid deduction M4** M5** M4** M5** M6-- M7--~ M42@~ M5$@~ M4$@~ M5@ M4-- M5--~ M4`t@~ M5@N3Contributions deduction~ N4n@~ N5@ N4** N5** N6-- N7--~ N4@~ N5@ N 6-- N 7--~ N 4=@~ N 5@@~ N 4&@~ N5@N3Contributions deduction~ N4@~ N54@ N4** N5** N4-- N5-- N6** N7**~ N44@~ N5@ N4-- N5--~ N4e@~ N5'@NFNFN FN!F,O3$Medical and dental expense deduction~ O4v@~ O5@ O4-- O5-- O6-- O7-- O4** O5** O 4** O 5** O 6-- O 7-- O 6** O7**,O3$Medical and dental expense deduction O4** O5** O4** O5** O4-- O5-- O4-- O5-- O6-- O7-- O6-- O7--~ O6@v@~ O7@OFOFO FO!FO"F,P3$Net casualty or theft loss deduction~ P4;@~ P5? P4** P5** P6-- P7-- P4-- P5-- P 6** P 7** P 6-- P 7-- P 6-- P7--,P3$Net casualty or theft loss deduction P4-- P5-- P4-- P5-- P4-- P5-- P6-- P7-- P6** P7** P6-- P7--~ P66@~ P7?&Q3Total miscellaneous deductions~ Q4_@~ Q5~@ Q4** Q5** Q6-- Q7-- Q4** Q5**~ Q 4@~ Q 5@~ Q 42@~ Q 5!@ Q 4** Q5**&Q3Total miscellaneous deductions Q4-- Q5-- Q4-- Q5-- Q4-- Q5-- Q4** Q5**~ Q4@~ Q5v@ Q4-- Q5--~ Q4V@~ Q5p@R3Foreign tax credit~ R4pt@~ R5ؓ@ R4-- R5-- R6-- R7-- R4-- R5-- R 4-- R 5-- R 6-- R 7-- R 6-- R7--R3Foreign tax credit R4-- R5-- R4-- R5-- R4-- R5-- R4** R5** R6** R7**~ R60t@~ R7Y@ R6** R7**S3General business credit~ S4@~ S54@ S4-- S5-- S6-- S7-- S4-- S5-- S 4-- S 5-- S 6-- S 7-- S 6-- S7--S3General business credit S4-- S5-- S4-- S5-- S4-- S5-- S4** S5** S6-- S7-- S6-- S7-- S4** S5**T3All other tax credits~ T4.@~ T5N@ T4** T5** T6-- T7-- T4-- T5-- T 4-- T 5-- T 6-- T 7-- T 6-- T7--T3All other tax credits T4-- T5-- T4-- T5-- T4** T5** T4-- T5-- T6** T7** T6-- T7-- T4** T5**0U3(Partnership and S Corporation net losses~ U4Pv@~ U5@ U4** U5** U6-- U7-- U4** U5**~ U 4@~ U 5@ U 6** U 7**~ U 41@~ U5@@0U3(Partnership and S Corporation net losses U4** U5**~ U4@~ U5@ U4** U5**~ U4"@~ U5@ U6-- U7-- U4-- U5--~ U4`s@~ U5,@UFUF'V3Foreign earned income exclusion~ V49@~ V5? V4-- V5-- V6-- V7-- V4-- V5-- V 4-- V 5-- V 6** V 7** V 6-- V7--'V3Foreign earned income exclusion V4-- V5-- V4** V5** V4-- V5-- V4** V5** V6-- V7-- V6-- V7-- V4** V5**W:No second largest item~ W;@X@~ W<w@ W;** W<** W=-- W>-- W;-- W<-- W ;-- W <-- W =-- W >-- W =** W>**W:No second largest item W;-- W<--~ W;@~ W<h@ W;-- W<-- W;** W<** W=-- W>-- W=-- W>--~ W=@U@~ W>Ё@&X Footnotes at end of table.X@XBXBXBX@XBXGXHX HX HX HX HX HXHX** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.XHXHXHXHXHXHXHXBXBXBXBXBXBXBYYYYYYYYYY Y Y Y Y Y\YT[1] Investment interest only has an effect when using adjusted gross income concept.YYYYYYYYYYYYYYZZZZZZZZZZ Z Z Z Z Z#Z[2] Less than 0.05 percent.ZZZZZZZZZZZZZZ[[[[[[[[[[ [ [ [ [ [{[s[3] Tax-exempt interest and foreign earned income exclusion only have an effect when using expanded income concept.[[[[[[[[[[[[[[\\\\\\\\\\ \ \ \ \ \z\rNOTE: Detail may not add to totals because of rounding. Total columns do not include returns with no tax effect.\\\\\\\\\\\\\\]]]]]]]]] ] ] ] ] ]H]@SOURCE: SOI Bulletin, Winter 1997/98, Document 1136 (Rev. 3/98).]]]]]]]]]]]]]]^^^^^^^^^ ^ ^ ^ ^ ^^^^^^^^^^^^^^^^_________ _ _ _ _ ________________`la"b"c"d"e"f"g"h"i"j"k"l"m"n"o"p"q"r"s"t"u"v"w"x"y"z"{"|"}"~""````````` ` ` ` ` ````````````````aaaaaaaaa a a a a aaaaaaaaaaaaaaaabbbbbbbbb b b b b bbbbbbbbbbbbbbbbccccccccc c c c c ccccccccccccccccddddddddd d d d d ddddddddddddddddeeeeeeeee e e e e eeeeeeeeeeeeeeeefffffffff f f f f ffffffffffffffffggggggggg g g g g gggggggggggggggghhhhhhhhh h h h h hhhhhhhhhhhhhhhhiiiiiiiii i i i i iiiiiiiiiiiiiiiijjjjjjjjj j j j j jjjjjjjjjjjjjjjjkkkkkkkkk k k k k kkkkkkkkkkkkkkkklllllllll l l l l llllllllllllllllmmmmmmmmm m m m m mmmmmmmmmmmmmmmmnnnnnnnnn n n n n nnnnnnnnnnnnnnnnooooooooo o o o o ooooooooooooooooppppppppp p p p p ppppppppppppppppqqqqqqqqq q q q q qqqqqqqqqqqqqqqqrrrrrrrrr r r r r rrrrrrrrrrrrrrrrsssssssss s s s s ssssssssssssssssttttttttt t t t t ttttttttttttttttuuuuuuuuu u u u u uuuuuuuuuuuuuuuuvvvvvvvvv v v v v vvvvvvvvvvvvvvvvwwwwwwwww w w w w wwwwwwwwwwwwwwwwxxxxxxxxx x x x x xxxxxxxxxxxxxxxxyyyyyyyyy y y y y yyyyyyyyyyyyyyyyzzzzzzzzz z z z z zzzzzzzzzzzzzzzz{{{{{{{{{ { { { { {{{{{{{{{{{{{{{{||||||||| | | | | ||||||||||||||||}}}}}}}}} } } } } }}}}}}}}}}}}}}}}~~~~~~~~~ ~ ~ ~ ~ ~~~~~~~~~~~~~~~~     l"""""""""""""""""""""""""""""FF                                                                                                                                                 lFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFlFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFlFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFlFFFFFFFF F F F F FFFFFFFFFFFFFFFFFFF                                    X!F"F#F$F%F&F'F(F)F*F+F,F-F.F/F0F1F2F3F4F5F6F7F8F9F:F;F<F=F>F       !!!!!!!"""""""#######$$$$$$$%%%%%%%&&&&&&&'''''''((((((()))))))*******+++++++,,,,,,,-------.......///////0000000111111122222223333333444444455555556666666777777788888889999999:::::::;;;;;;;<<<<<<<=======>>>>>>= Y#9> "