\pJNW <tlM.Heƃ8O]B  dMbP?_"*+%9 1' MS Sans Serifns Seriflw1' MS Sans Serifns Seriflw1' MS Sans Serifns Seriflw1' MS Sans Serifns Seriflw1' MS Sans Serifns Seriflw1 xArial1 xArial1 Arial1'x MS Sans Serifns Seriflw&?'?(?)?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" ";;@" "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 #8C "8C #<C &8C  (C 8C "C "8C #<C <C  (C "8C 8C 8C 8C 8C 8C 8C 8C  C #8C #<C  (C #<C  ,C #8C !8C 8C &<C &<C <C <C C  ,C  (C !8C &8C &8C 8C 8C  ,C "8C  (C 8C <C 8C 8C 8C  ,C  C  C  C &<C &<C <C <C <C <C &<C <C <C <C <C &8C &8C 8C !8C &8C 8C 8C -C !<C !<C <C <C <C <C <C <C 8C &8C <C <C <C -C &0C &C 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 %#<C %#<C *#<C *#<C " ,C " ,C &8C 8C 8C 8C  (C  ,C <C  (C  U} }  } } }  } !# } $$I} %$  l&l@@!@l c$@@@@ @ @ @t @G @@@@@@{@{@@@@@@*@12@@ATable 2.1--1996, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size ofAAdjusted 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~ xqx;A~ xr@A~ x~ xx~ z»~ x  ~  x1f~  xft~  x~  zfA + Under $5,000~ rA~ Q"~ r j@~ %A~ r A~ r A~ t@~ r@~  r3@~  rm@~  r@@~  t@  $5,000 under $10,000~ rpAA~ V[~ rxAA~ .7A~ rDA~ r60/~ t@@~ rPTA~ r(BA~ r|A~ r N@~ t@!  $10,000 under $15,000~ rI6~ h~ r(A~ @~ r'~ rK~ t{@~ r\A~ r(A~ r*~ r@_A~ t0@!  $15,000 under $20,000~ rVK~ :g3~ r (A~ ~ r~I6~ r'x~ t}@~ r82A~ r$A~ r~*A~ r\6A~ tA!  $20,000 under $25,000~ rW^~ ES~ rOJ~ B&~ r>~ rju~ t@t@~ r<A~ r A~ r 1~ r U!A~ t A!  $25,000 under $30,000~ rxp~ ] ~ rP`~ Fk ~ r^3A~ r!f~ t@~ r8SA~ rA~ r>~ r.~ tA! $30,000 under $35,000~ r֜{~ &~ r_m~ ү ~ rZY~ r_s~ t@~ rX"A~  rv"~  r*=X~  r+A~  tA! $35,000 under $40,000~ rO~ ޮ~ r}~ f~ r^e~ r ~ t0@~ rxA~  r.^!~  rf;~  r&B~  tuA! $40,000 under $45,000~ r~ ~~ r6{~ ^q~ r:A~ rfM~ t@~ r>M'~  rj#A~  r5A~  rC~  ttA! $45,000 under $50,000~ rĎ~ &k~ rv~ ~ rp~ rZ|~ tA~ rt!A~  r*~  r5A~  r:H~  t\ A! $50,000 under $55,000~ r ~ j=~ rL>A~ v(~ r>k~ rf~ t0@~ rly!A~  rn--~  rƣ\~  r.C~  t ! $55,000 under $60,000~ r~ O~ re~ ~ r o~ r_~ tT@~ rX#A~  rT&A~  r|1A~  r[K~  tL$A! $60,000 under $75,000~ r^I~ vq.V~ r>4~ ޟH~ r ~ r:~ tA~ r~  r~t~  r~  rEA~  tvkZ" $75,000 under $100,000~ rD+~ Sd~ rz~ %mS~ r"~ r~N~ tDA~ r`HA~  r"~  r~  r~  t7A# $100,000 under $200,000~ r~]A~ r~ Ba~ rXOA~ rf~ t/~ r~  rW~  rv~  r֌{~  tP=A# $200,000 under $500,000~ rD~  M~ r6R;~ 2.~ rB~ rJZ~ tA~ r~  r>8~  r~  r A~  tVP% $500,000 under $1,000,000~ rA~ 7~ rA~ C~ r8A~ ru~ t@@~ r.9~  rgA~  rz~  r@~  t!A $1,000,000 or more~ r@~ 2§F~ rk@~ ~ r @~ rb F~ t6@~ r]~  r|@~  rb~  r@ @~  tʛK*Taxable returns, total~ xRL@9A~ x+A~ xꯨ~ x~ zJ+~ x~  x>~  x~  x`~  zC +!*Nontaxable returns, total~ x<~ L`~ xKG~  ~ x[~ xzOA~ z^@~ xv=~  x~'~  x~  x ~  zDqA +-........ . . . .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@{3@{4@567*@8@9*@:@;,@ <c1=2>@2@?@ ! (returns ( (returns ( (returns ( (returns ( (returns ( (returns (~ ! *~ ! ,~ ! .~ ! 0~ ! 1~ ! 2~ ! 3~ ! 4~ ! 5~ ! 6~ ! 7~ ! 8"*All returns, total~ "}HA~ "x޵~ "xn~ "yb+~ "xu~ "|O/~ "}/A~ "z~ " xl?A~ " |~ " x~ " |Z" +# Under $5,000#w*1,538#r*11,997~ #rQ@~ #s@@~ #r $@~ #v@~ #w@~ #t~ # r@~ # v_@~ # r`I@~ # vA $ $5,000 under $10,000$w*4,923$r*32,144~ $r.A~ $s.*~ $r(CA~ $vhA~ $w@~ $t`}~ $ r@~ $ vA~ $ rsA~ $ vr&A!% $10,000 under $15,000~ %w.@~ %r@g@~ %r A~ %s:R~ %rЩ A~ %vA~ %w@@~ %t~ % r~@~ % vwA~ % rA~ % v`!& $15,000 under $20,000~ &w @~ &rA~ &rA~ &sϘ~ &rtA~ &v#~ &w@ @~ &t~ & r9@~ & vc"~ & r@A~ & v^!' $20,000 under $25,000~ 'w@~ 'rhA~ 'rxA~ 'sTCA~ 'r]A~ 'vH+A~ 'wy@~ 'tpD~ ' r@~ ' v!A~ ' rA~ ' vN!( $25,000 under $30,000~ (w@~ (r8 A~ (rA~ (sL~ (rA~ (vNg(~ (w@Z@~ (t~ ( r@~ ( v.~ ( rA~ ( v!) $30,000 under $35,000~ )w@~ )r A~ )r8A~ )s&4~ )rA~ )v^-~ )w@~ )t~ ) r0E@~ ) v6-~ ) rA~ ) v!* $35,000 under $40,000~ *w^@~ *r A~ *r?A~ *sL~ *r|A~ *v'A~ *w@~ *t~ * rw@~ * v%A~ * riA~ * v]!+ $40,000 under $45,000+w*8,930+r*146,445~ +rhpA~ +sLPA~ +rA~ +v3A~ +w`@~ +t~ + r%@~ + vf$~ + rhA~ + v'-!, $45,000 under $50,000~ ,w @~ ,r\WA~ ,rخA~ ,s>~ ,r !A~ ,v Q~ ,w`3@~ ,t0~ , rP;A~ , v0v+A~ , rYA~ , vN !- $50,000 under $55,000~ -wj@~ -r^A~ -rXA~ -s~ -r "~ -vJ D~ -w`G@~ -tn@~ - r]@~ - v4)A~ - rA~ - v0SA!. $55,000 under $60,000.w*6,206.r*140,972~ .r|A~ .sV~ .rv!~ .vJZ~ .w @~ .t5~ . rP%@~ . v4'A~ . rA~ . v>o9!/ $60,000 under $75,000/w*7,225/r*226,785~ /r>@?~ /s¤_~ /r`9A~ /vTA~ /w@~ /t@~ / r|5A~ / vA~ / rTA~ / v"0 $75,000 under $100,000~ 0wl@~ 0rA~ 0rP".A~ 0s \~ 0r\Q>A~ 0vv;~ 0w@~ 0t@~ 0 rrA~ 0 v~ 0 rG-A~ 0 v: #1 $100,000 under $200,000~ 1wž@~ 1r.A~ 1r.,@~ 1sB~ 1rR~ 1v~ 1wx A~ 1t~ 1 rSA~ 1 v6~ 1 r)A~ 1 v#2 $200,000 under $500,000~ 2wԗ@~ 2r@~ 2r<A~ 2s~ 2r6~ 2vF~ 2wXVA~ 2t ~ 2 r@(@~ 2 v~ 2 r A~ 2 v^%3 $500,000 under $1,000,000~ 3wp@~ 3r@~ 3r@@~ 3sޕT~ 3rdA~ 3vVK~ 3w/@~ 3t~ 3 r@~ 3 vе%A~ 3 r@ @~ 3 v֟R4 $1,000,000 or more~ 4w h@~ 4r`@~ 4r@@~ 4s"~ 4r@@~ 4v~ 4w@~ 4t~ 4 r׸@~ 4 vA~ 4 r@~ 4 v.A5*Taxable returns, total~ 5}`A~ 5x a~ 5x63~ 5yv~ 5x~ 5|*Z/~ 5}-A~ 5z.~ 5 xw~ 5 |*~ 5 xZ~ 5 |Z5 +!6*Nontaxable returns, total~ 6}@~ 6xA~ 6x%A~ 6y5~ 6x^X#~ 6|u~ 6}@@~ 6z.9~ 6 x@@~ 6 |%A~ 6 x^ ~ 6 |6 +7/7,7,7,7,7,7,7,7,7 ,7 ,7 ,7 ,&8 Footnotes at end of table.9ATable 2.1--1996, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of(:A Adjusted Gross Income--Continued_;W(All figures are estimates based on samples--money amounts are in thousands of dollars)<:<;Rent and royalty<<<;Rent and royalty<<<;Farm rental net<<%<;Partnership and S Corporation<<< ;Estate and trust net< << ;Farm net income< <=Size of adjusted== net income=>==net loss=>==income less loss=>==net income less loss=>= =income less loss= >= = less loss= >>) gross income> Number of>Amount> Number of>Amount> Number of>Amount> Number of>Amount>  Number of> Amount>  Number of> Amount?!?(returns?(?(returns?(?(returns?(?(returns?(? (returns? (? (returns? (@l@AB@C@$D@E@F@G@H@I@J@K@tL@GM@N@O@P@Q@R@{S@{TUV@ W@X@Y@Z@[@\@1]h@2^@2@_@~ @ 9~ @ :~ @ ;~ @ <~ @ =~ @ >~ @ ?~ @ @~ @ @~ @ A~ @ A~ @ BA*All returns, total~ Az~ AxF~ Azs~ Ax&LE~ AzH A~ AzX~ Az6^~ Axl"~ A {,"A~ A zfk~ A } $A~ A KA +B Under $5,000~ Bt@~ BryA~ Bt@~ Br A Bt*379Bt*-1,359~ Bt`@~ BrB u*2,573B t*5,036~ B wD@~ B  C $5,000 under $10,000~ Ct @~ Crc A~ Ctu@~ CrH; ACt*6,040Ct*20,311~ Ct`@~ Cr~ C u@~ C t/~ C w@~ C `N!D $10,000 under $15,000~ Dt@~ DrA~ Dt1@~ DrA~ Dt@~ Dt`w@~ Dt`@~ Dr.~ D u߶@~ D tZ@~ D w+@~ D !E $15,000 under $20,000~ Etp@@~ Er` A~ Et@~ Er"&AEt*6,828Et*33,819~ Et@~ ErL~ E u@~ E t@~ E w@~ E P6!F $20,000 under $25,000~ FtA~ Fr\"A~ Ft@~ Fr($+A~ Ft@~ Ft@~ Ft@~ Fr iA~ F u@~ F tt@~ F w@~ F 1!G $25,000 under $30,000~ GtД@~ Gr\!A~ GtPA~ Gr5(AGt*9,577Gt*36,290~ Gt@~ Gr`}~ G u@~ G tA@~ G w@@~ G !H $30,000 under $35,000~ Ht@~ HrA~ Ht@:A~ Hr2Ht*4,520Ht*36,022~ Ht8@~ Hr~ H u@~ H tv@~ H w$@~ H _!I $35,000 under $40,000~ It A~ Ir$A~ Itp)A~ IrC~ Itp@~ It`@~ It`A~ IrA~ I u/@~ I t@~ I wk@~ I 3!J $40,000 under $45,000~ JtpA~ Jrt-~ JtA~ Jr}.AJt*6,458Jt*35,864~ Jt}A~ JrA~ J uX@~ J tp@~ J w @~ J !K $45,000 under $50,000~ Kt A~ Krv$,~ KtA~ Kr8(A~ Kt@~ Kt`)@~ KtA~ Kr1~ K u@~ K t@~ K w@~ K ) !L $50,000 under $55,000~ LtxvA~ Lr0*A~ Lt8A~ LrF>Lt*13,923Lt*11,170~ LtA~ LrHA~ L u@~ L t$@~ L wp@~ L !M $55,000 under $60,000~ Mtp@~ MrF(~ MtA~ Mr,A~ Mt@~ Mt)@~ Mt A~ Mr0A~ M u@~ M to@~ M w`X@~ M Ъ!N $60,000 under $75,000~ NtA~ Nr~ NtBA~ NrV~ Nt@~ NtpHA~ NtDA~ Nrº~ N uL@~ N tA~ N w~@~ N <"O $75,000 under $100,000~ OtA~ Orz~ Ot A~ Or~ Ot@~ OtA~ Ot A~ Or~ O u@~ O tA~ O w@~ O #P $100,000 under $200,000~ Pt&$~ Pr/~ Ptr"~ Pr26~ Pt@~ PtA~ Pt-A~ Pr N^~ P u@@~ P tz}N~ P w@@~ P 8#Q $200,000 under $500,000~ QtA~ Qr.\~ Qt+A~ Qrn>t~ Qt?@~ Qt@~ Qt A~ Qrw;~ Q u@~ Q ty3A~ Q w-@~ Q F%R $500,000 under $1,000,000~ Rt`@~ Rr֫~ Rt@k@~ Rr#A~ Rtơ@~ RtQ@~ Rt,A~ Rrګ4~ R u@~ R tN%~ R w@~ R S $1,000,000 or more~ St`@~ Srr4~ St@=@~ Sr,$A~ St|@~ St@~ St@~ Srj ~ S u@~ S t28~ S wc@~ S drT*Taxable returns, total~ Tz~ Tx&~ Tzv]~ Tx~ Tz A~ Tz43A~ Tz~ Tx)#~ T { A~ T zz׍~ T }\H"A~ T *CT +!U*Nontaxable returns, total~ UzЅA~ Ux[~ UzP, A~ Uxbl~ Uz@~ Uz`A~ Uz| A~ UxC~ U {@@~ U z}@~ U }@~ U hU +VV.V.V.V.V.V.V.V.V .V .V .V .WZ UnemploymentWWZTaxable socialWWZForeign-earnedWWZ Other incomeWW ZTotal statutoryW W XSize of adjustedXB compensationXfXBsecurity benefitsXfXBincome exclusionXfXB less lossXfX B adjustmentsX fX Yf 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~ \{'~ \}F9t~ \{~ \z&~ \@~ \{~ \{N*~ \z~ \ {~~ \ z\ \ \ \\\\\\\\\\\\\\\\] Under $5,000]u*3,553]w*8,655~ ]uK@~ ]t@k@~ ]8@~ ]u @~ ]u@~ ]tp@~ ] u`@~ ] t@]  ^ $5,000 under $10,000~ ^u@~ ^w6@~ ^u@~ ^t}@~ ^@~ ^u@~ ^u`@~ ^t6@~ ^ u(1A~ ^ taA^ !_ $10,000 under $15,000~ _u @~ _wA~ _u@~ _t@@~ _@~ _up@~ _uq@~ _t@~ _ u8B A~ _ tQA_ `l@a@b@cdo@e@f@g@h@i@j@k@tl@Gm@n@o@p#l@q#o@r#x@{s#,@{t#,9@u#v#*@ w#@x#@y#@z#@{#@|#@1}#@2~#@2@#@!` $15,000 under $20,000~ `u`T@~ `wA~ `u @~ `t @~ `P@~ `u@~ `u @~ `t&@~ ` utA~ ` t$"A` !a $20,000 under $25,000~ auA~ awA~ auذA~ at?A~ a`@~ au@~ au`D@~ at@V@~ a uA~ a tvn+a !b $25,000 under $30,000~ bu@~ bwXA~ bu، A~ btV ~ bd@~ buI@~ buPC@~ bt`t A~ b uA~ b tԬ)Ab !c $30,000 under $35,000~ cuX A~ cwHA~ cuA~ ct6L4~ c$@~ cu0y@~ cuИ@~ ct A~ c uHaA~ c tP-Ac c c cccccccccccccccc!d $35,000 under $40,000~ du`A~ dwy#A~ du A~ dt&9>~ d`@~ duд@~ du`@~ dtj A~ d uuA~ d t/Ad !e $40,000 under $45,000~ eu(@A~ ew`A~ euA~ etFh]~ e^@~ eu@@~ eu>@~ etaA~ e uA~ e t~<e !f $45,000 under $50,000~ fuA~ fwA~ fuA~ ft5A~ f@~ fu2@~ fuDA~ ft A~ f ulA~ f t@f !g $50,000 under $55,000~ guнA~ gwA~ guXA~ gtc~ g@~ gu@@~ gu A~ gt A~ g uA~ g t@)Ag !h $55,000 under $60,000~ huA~ hwA~ huVA~ ht\~ hl@~ hu)@~ huA~ httA~ h u<A~ h t(Ah !i $60,000 under $75,000~ iuA~ iw|,A~ iu4A~ itQA~ i@~ iuX>A~ iuTA~ it%A~ i u*8~ i tni "j $75,000 under $100,000~ juC A~ jw4"A~ ju4+A~ jtLG~ j߳@~ juA~ juTA~ jt93~ j u=~ j tIAj #k $100,000 under $200,000~ ku_@~ kwT<A~ kuhA~ kt.l~ k)@~ ku`~"A~ ku\A~ kt{~ k uO~ k tk #l $200,000 under $500,000~ lu@~ lw<@~ luA~ lt@A~ l@~ lu4A~ lu8SA~ lt7~ l uA~ l tZ8l %m $500,000 under $1,000,000~ mup@~ mw@~ mu@~ mttA~ mx@~ mu@~ mu@~ mtFOT~ m u @~ m t Pm n $1,000,000 or more~ nu`v@~ nwȓ@~ nun@~ nt A~ n`@~ nu@~ nuS@~ ntV~ n u@b@~ n tN5n o*Taxable returns, total~ o{z~ o}b`~ o{~ oz:~ o`@~ o{P @A~ o{^k~ oz>~ o {d~ o zo o o oooooooooooooooo!p*Nontaxable returns, total~ p{pk@~ p}qA~ p{P@~ pzPA~ p0@~ p{(A~ p{@~ pzA~ p {L$A~ p z1Ap p p ppppppppppppppppq/q,q,q,qqpq,q,qq ,q ,q &r Footnotes at end of table.rrrrrrrrr r r sATable 2.1--1996, 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 s (tA Adjusted Gross Income--Continuedttttttttt t t t t _uW(All figures are estimates based on samples--money amounts are in thousands of dollars)uuuuuuuuu u u u u uuuuuuuuuuuuuuuuuuu u!u"_vW(All figures are estimates based on samples--money amounts are in thousands of dollars)vvvvvvvvv v v v v wI!w%Total itemized deductionswlwlwlwlwlwlwlw lw lw lw w xxHxZItemized deductionsxmxZMedical and dentalxmxZ Medical andxmxZMedical and dentalx mx XTaxes paid deductionx nx x %ykSize of adjusted gross incomeyTotal inyB limitationymyBexpenses deductionymyBdental expensesymyBexpenses limitationy m y [Totaly oy y zz(taxable incomez@ Number ofz@Amountz@ Number ofz@Amountz@ Number ofz@Amountz@ Number ofz @Amountz @ Number ofz @Amountz z {J{H{(returns{({(returns{({(returns{({(returns{ ({ (returns{ B{ { ~ | G~ | H~ | H~ | I~ | I~ | J~ | J~ | K~ | K~ | L~ | L| }*All returns, total}x$A~ }}[~ }z~ }zhI~ }zp~ }zhI~ }z ~ }z"YI~ } zȉ~ } z>gO~ } |{0} } }}}}}}}}}}}}}}}}}}} }!}"~ Under $5,000~ ~r> ~w- ~t-~ ~t:@~ ~tޱ'~ ~t:@~ ~tT)~ ~t@~ ~ t1@~ ~ tnA~ ~ v {A~   $5,000 under $10,000~ r w- t-~ txGA~ tx~ txGA~ t~ txGA~  tP6A~  t_A~  v+ #l#@##@#@#@#@#@#@#@#@#@t#@G#@#@#@#@#@#@{#<@{##R#@#@#@#@#@#@#*@1#@2#@#@! $10,000 under $15,000~ r w- t-~ tA~ tEA~ tA~ t]~ tA~ tLAA~ tv2~ vP`9A   !"! $15,000 under $20,000~ r{ w- t-~ t#A~ t~ t#A~ t~ t#A~ th)A~ t|E~ v; ! $20,000 under $25,000~ rh w- t-~ t A~ t~ t A~ t [~ t A~ t8=,A~ tW[~ v   !"! $25,000 under $30,000~ r* w- t-~ tȌA~ t*l~ tȌA~ tv~ tȌA~ tN>~ tCn~ v ! $30,000 under $35,000~ rZ{ w- t-~ tH@A~ tjh~ tH@A~ tΝ~ tH@A~ tf?~ t<>A~ v"; ! $35,000 under $40,000~ rR w- t-~ tHA~ th~ tHA~ t ~ tHA~ t@H2A~ t@A~ v ! $40,000 under $45,000~ rn w- t-~ tA~ t6A~ tA~ t~ tA~ t1L~ t~ v* ! $45,000 under $50,000~ r& w- t-~ t@A~ t/A~ t@A~ tX&@A~ t@A~ tC~ t~ v8 ! $50,000 under $55,000~ rDd w- t-~ tP A~ tX#+A~ tP A~ tVp~ tP A~ t:~ tN~ v ! $55,000 under $60,000~ r>aw*6,449 t*98~ t"A~ tI~ t"A~ t}~ t"A~ t63~ t}~ v. ! $60,000 under $75,000~ rC~ w@@~ t3@~ tA~ tAA~ tA~ t~ tA~ tnm~ tH~ v " $75,000 under $100,000~ r~ w @~ t@~ tHA~ tsf~ tHA~ t2z~ tHA~ tg~ tj)~ v/ # $100,000 under $200,000~ r@~ w*~ t&~ tP@~ t>>[~ tP@~ t~ tP@~ tx1A~ t0~ vJ  # $200,000 under $500,000~ rY ~ wƆD~ ta~ t@~ tA~ t@~ tԳ"A~ t@~ t A~ t.QD~ v % $500,000 under $1,000,000~ rS~ wA~ t~ tę@~ t@~ tę@~ tX0A~ tę@~ t@~ tA~ v{@  $1,000,000 or more~ r~ w@~ t~ tb@~ t@~ tb@~ t@~ tb@~ tq@~ t@@~ vN *Taxable returns, totalxN+A~ }9~ z~ zbr~ z~ zbr~ z*~ zbr~ z6~ z~ |j|n/   !"!*Nontaxable returns, total~ xJO~ }@~ z@~ zjG~ zdA~ zjG~ z#~ z1A~ zR~ zTq~ |&   !"!99999999 9 9 9 8    ?,M$Total Itemized deductions--continuedNNNNNNN N N N N 8'MTaxes paid deduction--continuedLLLLLLL MInterest paid deduction L L L  !"Size of adjustedKState and localLK Real estateLKPersonal propertyL KOtherL KTotal L RHome mortgage interest Q) gross incomeS income taxesT StaxesT StaxesT StaxesT   OTotal P8@ 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~ x~ xvO~ xPy~ x~ xBv~ z.8~ zp~ z9[~ x ~ |"d7~ x~ |$4 + Under $5,000~ r@~ r@@~ rA~ r`*A~ r @~ t@~ t@~ tD@~ r8 A~ vfF3~ rA~ vD(A   $5,000 under $10,000~ r@ A~ rP@~ r$A~ r~3"~ r+A~ t@~ t5@~ t@~ r A~ vS~ rlEA~ vgQ ! $10,000 under $15,000~ rA~ rPA~ rX$A~ riO~ rrA~ tH@~ t@@~ t@~ rd@!A~ vj~ rF!~ v3FA  !"! $15,000 under $20,000~ rE)A~ r&n#~ rR-A~ rL8A~ rA~ t@~ t @~ t@~ r}*A~ v#~ r*A~ v  !"#l@#@#@#@#@#@#@#@#@#@#@#@t#@G#@#@#.@#w@##J~# @{#,@ #@#@#@#@#@##@#@1#*@2#@@#@! $20,000 under $25,000~ rJG~ r@~ rNeN~ rFv~ r"A~ t(A~ t@~ t @~ rH~ v2D~ r<2A~ vj ! $25,000 under $30,000~ r6A~ rc~ r \~ rAA~ r)A~ t A~ tX*A~ t@@~ r6A~ v~ r6A~ v#  !"! $30,000 under $35,000~ r~f~ rꏈ~ rli~ r~ r,A~ t`h A~ t A~ tk@~ rjd~ v/~ r*9A~ vr% ! $35,000 under $40,000~ rx~ r #~ r=A~ r9~ rp0A~ t A~ th= A~ t)@~ r` =A~ v.~ rާs~ v: ! $40,000 under $45,000~ rJts~ r%~ rڣv~ r{~ r;@~ tA~ t@UA~ t@8@~ rZ s~ v ~ r^ r~ v ! $45,000 under $50,000~ r>A~ r>$~ r~}~ r~ rD~ t[A~ tH& A~ t@.@~ r^|~ vJ~ ri{~ vb ! $50,000 under $55,000~ r u~ rf ~ rw~ r~ rND~ ttA~ t`zA~ t @~ r>s~ vb~ rws~ v. ! $55,000 under $60,000~ rtu~ rƏ3~ ry~ rV~ rl0A~ tWA~ t A~ t-@~ rWx~ vjA~ r~w~ vN  ! $60,000 under $75,000~ rZ ~ r0b~ rjV/~ rvg~ r~ t]A~ t2!A~ tA~ r&$~ v~ rn"~ vv " $75,000 under $100,000~ r~ rF2~ r|GQA~ r~ r~ t.B~ t!A~ tXsA~ rV~ v~ r~ vyQ # $100,000 under $200,000~ rP/LA~ rN ~ rʝ~ r+5~ rN}~ tC~ tZ#~ tSA~ rF~ v ~ r2~ vU  # $200,000 under $500,000~ rm.A~ r* ~ r#0A~ r l~ r8A~ tgA~ tA~ txA~ rl,A~ v35~ rS6~ vM % $500,000 under $1,000,000~ rPeA~ rr~ rЊA~ r&c~ r@~ t`@~ t@@~ t@~ r8[A~ vڪ$~ rEA~ v  $1,000,000 or more~ rP@~ rF~ r0@~ r<6A~ ri@~ tA~ tM@~ t%@~ r (@~ vP~ r$@~ vR5 *Taxable returns, total~ x~ xn~ x~ x"~ xlnA~ z6~ z^~ z^oT~ xRw~ |~4~ xO~ |1 +!*Nontaxable returns, total~ x>F~ x,A~ xfd~ x~ x`o%A~ zM A~ z%A~ z)@~ x^~ |~ x*U]~ |3 +!00000000 9 9 9 9& Footnotes at end of table.      !"ATable 2.1--1996, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of      !"(A Adjusted Gross Income--Continued_W(All figures are estimates based on samples--money amounts are in thousands of dollars) !"F,U$Total Itemized deductions--continuedVVVVVVV V V V V !"*X"Interest paid deduction--continuedWWWWWWW XContributions deduction W W WSize of adjusted)!Home mortgage interest--continuedgDeductible pointsZInvestment interest ZTotal  ZCash ) gross income&[Paid to financial institutions\Paid to individuals[\Bexpense deduction Y 1 B contributions @ Number of@Amount@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @AmountE(returns((returns((returns((returns( (returns ( (returns ( D !"~  Q~  Q~  R~  @R~  R~  R~  S~  @S~ S~ S~ T~ @T *All returns, total~ x~ |~s2~ z:>A~ z~ z@ CA~ z7A~ zCb~ za~ x8~ x&~ xj8N~ xt + Under $5,000~ r@~ v>/~ t@~ t@~ tI@~ t@~ t@~ t@~ rt@~ r@~ r }@~ r@   $5,000 under $10,000~ r(A~ v`3A~ t@~ t @~ t@~ tl@~ t@~ t@~ rA~ rA~ r\A~ rA  !"! $10,000 under $15,000~ r A~ vEA~ t@~ t@~ t@~ t@@~ t@~ t+@~ rDT$A~ r|*A~ rL#A~ r81 #l@#@#@#@#@#@#@#@#@#@#@#@t#@G###@#.@#Zw@#@#@{#@#@#@#@#@#@#"@#H#@1#@2#@@#@! $15,000 under $20,000~ rε2~ vJ~ t ~@~ t`A~ t@@~ t@~ t@|@~ tE@~ rv:~ rv?R~ r7~ r̛1A ! $20,000 under $25,000~ rP1A~ v~ ts@~ tpA~ t@~ tZ@~ t<@~ t@~ r;K~ roj~ r޸G~ r>Y ! $25,000 under $30,000~ r>X~ vz`~ tЌ@~ tA~ t`@~ t@~ t t@~ t@@~ r`~ r~ r:7A~ r*s ! $30,000 under $35,000~ rb~ v~ t@~ t A~ t@~ t`@~ t@~ t@~ rj~ rR3~ r^/g~ r AA ! $35,000 under $40,000~ rp~ v~ t`A~ t A~ tX<A~ t`@~ t`@~ t@~ r&t~ rne~ rvp~ rnAA ! $40,000 under $45,000~ rzo~ v֞~ tI@~ tA~ tP@~ t@@~ t G@~ t @~ r:Iu~ rr~ rZp~ r28 ! $45,000 under $50,000~ r=A~ vn~ tPuA~ tA~ tPA~ t @~ t@@~ t@~ r>~ r~ r?A~ rF ! $50,000 under $55,000~ r q~ v&~ t o@~ tmA~ tA~ t@~ t@@~ t)@~ ru~ r$xIA~ rm~ z ~ z6A~ z\~ z {~ x.~ xZ3~ xX~ xJ" +!Nontaxable returns, total~ 6"[~ F~ [@~ @rA~ |@~ @~ @-@~ |-A~ Y~ ΋~ 75A~  +8      !"?,R$Total Itemized deductions--continuedQQQQQQQ Q Q    !"*a"Contributions deduction--continuedeee 3 4=a5Miscellaneous deductions subject to 2% AGI limitatione e e   qSize of adjusted3Other than cashP3Carryover fromP(O Casualty or theft loss deductionP 3Total4 3Unreimbursed employee 4   ] gross incomeS contributionsPS prior yearsP S 4^_ Sbusiness 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~ }2~ }~ {A~ zVv~ {A~ zv~ z~ }~ }Ι~ }ϸ    Under $5,000~ w`@~ w@5@~ u[@~ t@u*3,738t*232,292~ tP@~ w@~ w]@~ w,@    !"  $5,000 under $10,000~ wPd@~ wu@~ u@~ t@u*5,382t*21,803~ t@~ wdA~ wz@~ w;A    !"! $10,000 under $15,000~ w8E A~ w0 @~ u@~ txAu*9,912t*36,201~ tA~ wA~ w ?A~ wA   ! $15,000 under $20,000~ wPA~ w0 A~ u @~ tR@u*10,265t*61,711~ tA~ w~2~ wA~ wW-   ! $20,000 under $25,000~ wT A~ wdA~ u@~ t@~ u`@~ t A~ tx A~ w=~ wA~ w-A   ! $25,000 under $30,000~ wR-~ wA~ u@@~ t@u*7,619t*842,952~ tA~ w$m~ w8 A~ wvi   #l@#@#@#@#@#@#@#@#@#@#@#@t#@G#&@###J~# @#,@ #5#@#Q#@#8@#b@#3@# @#L@#@1#T@2#C@@#;@! $30,000 under $35,000~ w.~ w A~ u@~ t A~ u@@~ tA~ t4 A~ w47A~ w~ (~ wzc   ! $35,000 under $40,000~ wT-A~ wA~ u@~ t @~ u@~ t9A~ t!A~ w~ wp+(A~ wJ*   ! $40,000 under $45,000~ ws9~ wA~ u/@~ t@u*13,621t*423,878~ tN"~ wv~ wV0~ wG   ! $45,000 under $50,000~ w<0A~ w% A~ u@~ ts@u*6,243t*8,994~ t"A~ wD~ w1~ w2   ! $50,000 under $55,000~ w,A~ wA~ u@~ t-@u*10,424t*136,944~ t^!~ wx~ w.~ wd   ! $55,000 under $60,000~ wD.A~ wg~ u@~ ty@u*7,766t*35,047~ t~D!~ wȄA~ zNA~ }e~ }aA~ }S    !"/,,,,,,,, , ,   & Footnotes at end of table.      !"ATable 2.1--1996, Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of      !"(A Adjusted Gross Income--Continued_W(All figures are estimates based on samples--money amounts are in thousands of dollars)   G,U$Total Itemized deductions--continuedjjjjjjj h i h i  !"8(3 Miscellaneous deductions subjectPcd3 MiscellaneousP3Total unlimitedP 3 Exemptions 4 OTaxable P Size of adjusted'5to 2% AGI limitation--continued6OGambling loss deductionPOdeductions otherPO miscellaneousP c d Sincome P  !"f gross incomeaTax preparation feese`b5 than gamblinge5 deductione ` b ` b  Number ofAmount Number ofAmount Number ofAmount Number ofAmount  Number of Amount  Number of Amount !(returns((returns((returns((returns( ( exemptions ( (returns B ~  W~  @W~  W~  W~  X~  @X~  X~  X~ Y~ @Y~ Y~ Y *All returns, total~ xV~ zEA~ z"A~ z~ z0 A~ z0~ x2~ |j~ x[~ 56~ t ~-:A  Under $5,000~ r@@~ t@t*1,239t*1,824 t*152 t*830r*1,391v*2,653~ rIA~ 1 t*11,983 *20,661  !"  $5,000 under $10,000~ r(A~ t@t*5,280t*19,144t*2,484t*2,445r*6,533v*21,588~ r-~ vt~ /A~  A ! $10,000 under $15,000~ rA~ t@~ t@~ t@F@t*1,702t*2,839~ r@@~ v@~ rZV~ ~ KA~ X7A ! $15,000 under $20,000~ rHA~ t @~ t@~ t[@~ ti@~ t@@~ r @~ v@~ rZ~ VA~ >5~ V/B ! $20,000 under $25,000~ rA~ t"@~ t@~ thAt*5,927t*1,337~ r@D@~ v0A~ r~ H~ Q~ ֭  &l@&D@&;@&;@&;@&;@&D@&E@&; & &*@ &=@t &?@G &8@&<@&@ #|@#c@#n@#@#@#"@#2@#@#@##@#@#@1#@2#@@#@! $25,000 under $30,000~ rN&~ tPh@~ t@~ t@t*14,104t*7,962~ r3@~ v@~  rR~  vE~  :A~  dtvA ! $30,000 under $35,000~ rȴ%A~ t@~ t@@~ t$@~ t@s@~ tn@~ r`(@~ vP@~  r~  Ƭ~  y~  5G ! $35,000 under $40,000~ r(A~ t@~ t@~ tsA~ ts@~ t@~ r`_@~ vA~  rC~  ~8~  jX~  ::  ! $40,000 under $45,000~ rv{3~ tA~ t@~ t A~ to@~ tƾ@~ rK@~ v A~  rM~  AR~  N~  B  ! $45,000 under $50,000~ rΘ0~ t@~ t+@~ tw@~ t@~ tn@~ r@~ v@~  rj~  ~  ~  H ! $50,000 under $55,000~ r&A~ tp @~ t@6@~ ts@t*6,958t*28,977~ r@~ v@~  rVWn~  ^~  ~   7 ! $55,000 under $60,000~ r 2'A~ t@~ t@~ t@t*14,623t*39,523~ rk@~ v5@~  r~  V~  6~  x ! $60,000 under $75,000~ rV w~ tA~ tp@~ t,A~ t@@~ tP{@~ r@~ vpKA~  r&~  J ~  JI~  }: " $75,000 under $100,000~ r-p~ tA~ tP.@~ t& A~ ty@~ tZ@~ rA~ v(l!A~  r~~  ~  +~  f]G  !"#  $100,000 under $200,000~ rZ6A~ tk A~ t&@~ tv*'~ t@~ tA~ r`@~ vv.0~  r:~  ~  I~  ƘUe                       ! "#  $200,000 under $500,000~ rhA~ tOA~ t@@~ tDFA~ t@ @~ tA~ r2@~ vH&A~  r~  J~  sD~  A            %  $500,000 under $1,000,000~ r@@~ tP-@~ t>@~ tA~ tH@~ t@@~ rz@~ vA~  rD!A~  ~  xA~  nq              $1,000,000 or more~ r@q@~ t'@~ tܞ@~ tpA~ t@@~ t @~ r@~ v4bA~  rXA~  ~  p@~  >             *Taxable returns, total~ xZ~ zDA~ z2!A~ zv;~ z: A~ zL&A~ x/~ |~  x~  J2~  b  ~b5A            !*Nontaxable returns, total~ x.'~ z@~ z'@~ zxA~ z@~ zP@~ x@~ |XA~  xjA~  A2~  DA~  ~\F  !"........ . .    !"#$%!aIncome tax before creditseaTotal tax creditse aIncome tax after creditseaAlternative minimum taxe aTotal income tax e $ $ $$$$$$$$$$%kSize of adjusted gross income Number ofAmount Number ofAmount Number ofAmount Number ofAmount  Number of Amount $$$$$$$$$ $!$"$C(returns((returns((returns((returns( (returns B   ~  Z~  @Z~  Z~  Z~  [~  @[~  [~  [~  \~  @\  !"*All returns, total~ zj[~ zN՛r~ }*~ }Ɣ8~ z2~ x@cq~ }t A~ }~  zRL~  |jr    Under $5,000~ t@~ t@w*2,414 w*39~ t@~ r@ w*55 w*638~  t@~  vDZ@  !"  $5,000 under $10,000~ t(UA~ t`-@~ w@~ w@~ t@~ r@@ w*23 w*386~  t0@~  v@ ! $10,000 under $15,000~ td=A~ tr A~ w@~ w:@~ tx<A~ r A w*83 w*991~  t=A~  v A ! $15,000 under $20,000~ t*A~ tM1~ w@~ w`@~ t/~ r. w*89w*1,025~  t@'A~  vO'A ! $20,000 under $25,000~ tQ~ t~u~ wH!A~ wp@~ t<2A~ rnw*1,165w*2,202~  tUJ~  v^n    !"! $25,000 under $30,000~ t:A~ tH~ w A~ w@~ tzh~ r  w*409w*2,189~  th~  v}JA ! $30,000 under $35,000~ ty~ tfC~ wA~ w0@~ ty~ r>?~ w@~ w@~  t y~  v? ! $35,000 under $40,000~ tjX~ t~ wA~ w@~ t~ r&~ w"@~ w:@~  t~  v$ ! $40,000 under $45,000~ tN~ t =$~ wA~ w@@~ tT~ r~ wi@~ w@~  tV~  vF ! $45,000 under $50,000~ t ~ tZ)~ w A~ w@~ t~ r:~ w@~ w@~  t`AA~  v ! $50,000 under $55,000~ tN~ td~ wJA~ wA~ t ~ r"~ wq@~ w~@~  t!~  vh  #l@!#@"#@##@$#@%#@&#@'#@(#&@)#@*#^@+#N@t,#@-#.#*^@/#@0@1Z@2Z@3Z@4Z@5Z@6Z@7Z@8Z@9Z@:Z@;Z@<Z@1=Z@2>Z@@?Z@!  $55,000 under $60,000~ t6~ tA~ wA~ wО@~ t,@A~ r9~ w@~ w@~  tβ~  vT;  !! $60,000 under $75,000~ !tJI~ !taE ~ !w'A~ !wdA~ !t'I~ !r- ~ !ww@~ !w@L@~ ! tLI~ ! v&/ ! "" $75,000 under $100,000~ "t+~ "t>O~ "w\&A~ "w}A~ "t+~ "rv{4~ "w@~ "wW@~ " t+~ " vf9" ## $100,000 under $200,000~ #tI~ #t~ #wf4~ #w]&A~ #t:~ #r(~ #wBA~ #w A~ # tU~ # v# #$ $200,000 under $500,000~ $tsD~ $tVPt~ $w^A~ $w%A~ $tx1A~ $rH~ $wp@~ $wZ*A~ $ t 1A~ $ vH}$ %% $500,000 under $1,000,000~ %tA~ %t.Y ~ %w@~ %wh[A~ %tA~ %r: ~ %w@~ %w A~ % tA~ % vV % & $1,000,000 or more~ &t@~ &t~ &w@@~ &w>[~ &t@~ &r⟎~ &w@~ &w$A~ & t@~ & v)& '*Taxable returns, total~ 'z2~ 'zr~ '}r<~ '}n-~ 'z2~ 'x@cq~ '}t A~ '}~ ' zRL~ ' |jr' ' ' '''''''''!(*Nontaxable returns, total~ (z8hA~ (zpMA~ (}8hA~ (}pMA (z- (x- (}- (}- ( z- ( |-( ( ( ((((((((((((((((((( (!(")!)9)9)9)9)9)9)9)9) 9) 9) ) ) ))))))))))))))))))) )!)"n*f* Estimate should be used with caution due to the small number of sample returns on which it is based.********* * * ***********?+7NOTE: Detail may not add to totals because of rounding.+++++++++ + + +++++++++++g,_SOURCE: IRS, Statistics of Income, 1996 Individual Tax Returns, Publication 1304 (Rev. 3 - 99).,,,,,,,,, , , , , ,,,,,,,,,,,,,,,,,,, ,!,"---------- - - - - ------------------- -!-". ..///////// ///////// /!/"000000000 111111111 222222222 333333333 444444444 555555555 666666666 777777777 888888888 999999999 ::::::::: ;;;;;;;;; <<<<<<<<< ========= >>>>>>>>> ????????? @l@AZ@BZ@CZ@DZ@EZ@FZ@GZ@HZ@IZ@JZ@KZ@tLZ@@MZ@NZ@OZ@PZ@QZ@RZ@SZ@TZ@UZ@VZ@WZ@XZ@YZ@ZZ@[Z@\Z@1]Z@2^Z@@_Z@@@@@@@@@@ AAAAAAAAA BBBBBBBBB CCCCCCCCC DDDDDDDDD EEEEEEEEE FFFFFFFFF GGGGGGGGG HHHHHHHHH IIIIIIIII JJJJJJJJJ KKKKKKKKK LLLLLLLLL MMMMMMMMM NNNNNNNNN OOOOOOOOO PPPPPPPPP QQQQQQQQQ RRRRRRRRR SSSSSSSSS TTTTTTTTT UUUUUUUUU VVVVVVVVV WWWWWWWWW XXXXXXXXX YYYYYYYYY ZZZZZZZZZ [[[[[[[[[ \\\\\\\\\ ]]]]]]]]] ^^^^^^^^^ _________ `@aZ@bZ@cZ@dZ@eZ@fZ@gZ@hZ@iZ@jZ@kZ@t````````` aaaaaaaaa bbbbbbbbb ccccccccc ddddddddd eeeeeeeee fffffffff ggggggggg hhhhhhhhh iiiiiiiii jjjjjjjjj kkkkkkkkk = hb%> ????m9Eĺw,VB,V̺_\XT0|0<0\XT|0|0ax\XT0T;EĻw0:Ew0T;E@Ļ@hUwlqq     "