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C  C  (C  C  (C &Q#,C +Q#,C *Q#,C #Q#,C 4 C #Q# C #Q#,C  (C #Q# C -Q# C #Q#,C  C # ,C  C  C )Q# C &Q# C .Q# C &Q#,C .Q#,C &Q#,C .Q#,C A8C 8C 1 C 1 C 1 ,C 1 ,C ,Q#,C ,Q#,C 1 ,C 1 ,C ,Q#,C 4a! C 4 0style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_line0style_stub_lines0 style_titles0 style_totalsBU} }  }  }   ol*wF)h))<) F4 hF hJ L JJJJnJnJnJnJnJnJnMJJJJJJnJnJ#wTable 6.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI andi#aTotal Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns [#SBased on Income Size Using the Definition of AGI for Each Year, Tax Years 1986-19974$,[All figures are estimates based on samples]  "!!!!!!%&(' Ascending cumulative percentiles((((*Item, tax year +Total+Bottom+Bottom+Bottom+Bottom,Bottom-.+ 50 percent+ 75 percent+ 90 percent+ 95 percent, 99 percent/000000 1~ 2?~ 2@~ 2@~ 2@~ 2@~ 2@ 3 CNumber of returns: [1] D D D D D D E W19861986~ GV~ Gw+ ~ GV3A~ G6~ G*c~ H I W19871987~ G&,O~ G ~ Ga~ GVA~ G6 ~ Hva K W19881988~ Gj~ G6 ~ Gw~ G\~ G~Ѩ~ H IW19891989~ GF~ GD ~ G}~ G.~ G>J6~ H FIW 19901990~ G~ Gr ~ G",~ Gz4~ G=~ HI X1991~ G" "~ G ~ GډY~ G:rk~ G~ H>I X1992~ G^~ Gm ~ Gb$~ Gn3,~ Gf~ H^I X1993~ G~ GG ~ GS~ Gd~ G~ H,I X1994~ Gmj~ G6 ~ G"ҏ~ G•~ G ~ HV>$I X1995~ G*~ G ~ Gb~ G>*~ G~ HEI X1996~ G%z~ G=~ G6[~ G!~ G ~ H>1I X1997~ G:*~ G|~ G~ Gf~ GR[~ HI8C0Adjusted gross income (millions of dollars): [1]DDDDDHEW19861986~ Gr~ G,A~ G~?~ Gc~ G&t~ H>IW19871987~ GwEA~ GA~ GJgC~ GJ^l~ GΧ~ HVIW019881988~ G~ GuA~ G01A~ G$a"~ GfV~ Gr~ Gzv~ HhHAI lJ!nJ"nJ#nJ$nL%}J&J'J(J)J*J+nJ,nJ-nJ.nJ/nJ0nJ1nM2tJ3J4J5J6J7J8nJ9nJ:nJ;nJ<nJ=nJ>=?< X1994~ G~ G#~ G&VZ~ G~ G>q~ Hf I !X1995~ !G~ !G%~ !Gd7A~ !G~ !Gp~ !H@!I "X1996~ "G.~ "G#A~ "Gc~ "G~ "G~ "H~:"I #X1997~ #G2~ #Gr*~ #G:+k~ #GL~ #G $JA~ #HV#I3$C+Total income tax (millions of dollars): [3]$D$D$D$D$D$H$K%W$019861986~ %G fA~ %G"@~ %G |@~ %G LA~ %G A~ %HA%I&W0019871987~ &GXA~ &G@~ &GP@~ &G@A~ &G A~ &HA&I'W<019881988~ 'Gd1A~ 'G@~ 'GT@~ 'GA~ 'GXf A~ 'H>A'I(WH019891989~ (GkA~ (G@~ (G@@~ (G\A~ (GО A~ (HA(I)WT019901990~ )GTIA~ )G`@~ )G@~ )G[A~ )G(A~ )H nA)I *X1991~ *Gt]A~ *G@~ *G@~ *G-A~ *GhA~ *HA*I +X1992~ +G A~ +G@@~ +G@~ +GphA~ +GtA~ +HA+I ,X1993~ ,GA~ ,G@@~ ,Gp@~ ,G A~ ,G&A~ ,HPA,I -X1994~ -GQ A~ -G@~ -G@~ -Gx A~ -G !A~ -H8A-I .X1995~ .G#~ .Gx@~ .G04@~ .G0 A~ .GXA~ .H A.I /X1996~ /G$A~ /G@~ /G@~ /GA~ /G A~ /H0A/I 0X1997~ 0GP&A~ 0Gl@~ 0GFA~ 0GtXA~ 0GdcA~ 0HA0I*1C"Average tax rate (percentage): [4]1D1D1D1D1N1O1E2W`019861986~ 2O@~ 2O@~ 2O@~ 2O@~ 2O&@~ 2P@2I3Wl019871987~ 3O@~ 3O@~ 3O@~ 3O،@~ 3OH@~ 3P&@3I4Wx019881988~ 4O@~ 4O@~ 4O`@~ 4O @~ 4Oh@~ 4P@4I5W019891989~ 5O@~ 5O@~ 5O@~ 5O@~ 5O؏@~ 5Pܑ@5I6W019901990~ 6Q<@~ 6OP@~ 6O@~ 6O@~ 6O@~ 6P@6I 7X1991~ 7Q)@~ 7O|@~ 7O@~ 7O@~ 7O؎@~ 7P@@7I 8X1992~ 8Q8@~ 8Op{@~ 8O0@~ 8O@~ 8Oh@~ 8P@8I 9X1993~ 9QД@~ 9Oz@~ 9O@~ 9OЋ@~ 9OP@~ 9P @9I :X1994~ :Q+@~ :Q{@~ :Q@~ :Q"@~ :Q@~ :Rh@:I ;X1995~ ;Q@~ ;Qp{@~ ;Q8@~ ;Qh@~ ;Q@~ ;R@;I <]1996~ <Qh@~ <Q{@~ <Qx@~ <Q@~ <Q@~ <R@<I =Z1997~ =S@~ =S|@~ =S@~ =S @~ =S@~ =TX@=I">9Footnotes at end of table.>?>@>@>@>A>A>B?#wTable 6.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and?;?;?;?;?;?;@l<A<B>C*wDFEhFG-HFIhVJ{VKVLVMVNVOVPnVQnVRnVSnVTnVUnVVnMWvJXJYJZJ[J\J]nJ^nJ_nJi@#aTotal Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns @;@;@;@;@;@;fA#^Based on Income Size Using the Definition of AGI for Each Year, Tax Years 1986-1997--ContinuedA;A;A;A;A;A;4B$,[All figures are estimates based on samples]B=B=B= B= B=B=C"C!C!C!C!C!C!D%D&(D' Ascending cumulative percentilesD(D(D(D(E*Item, tax year E+TotalE+BottomE+BottomE+BottomE+BottomE,BottomF-F.F+ 50 percentF+ 75 percentF+ 90 percentF+ 95 percentF, 99 percentG/G0G0G0G0G0G0H1~ H2?~ H2@~ H2@~ H2@~ H2@~ H2@H1IC)Adjusted gross income share (percentage):I5I6I6I6I7I7IUJW019861986~ J[Y@~ J[@~ J[@~ J[X@~ J[@~ J[S@JUKW019871987~ K[Y@~ K[l@~ K[C@~ K[@~ K[ @~ K[ @KULW019881988~ L[Y@~ L[T@~ L[X@~ L[@~ L[@~ L[@LUMW019891989~ M[Y@~ M[`@~ M[x@~ M[N@~ M[0@~ M[@MUNW019901990~ N[Y@~ N[|@~ N[@~ N[@~ N[F@~ N[U@NU OX1991~ O[Y@~ O[@~ O[έ@~ O[$@~ O[@~ O[@OU PX1992~ P[Y@~ P[P@~ P[R@~ P[@~ P[@~ P[@PU QX1993~ Q[Y@~ Q[P@~ Q[V@~ Q[Ϸ@~ Q[8@~ Q[@QU RX1994~ R[Y@~ R[D@~ R[0@~ R[@~ R[/@~ R[@RU SX1995~ S[Y@~ S[@~ S[@~ S[`@~ S[ϻ@~ S[@SU TX1996~ T[Y@~ T[@~ T[@~ T[Ѷ@~ T[4@~ T[f@TU UX1997~ U[Y@~ U[@~ U[N@~ U[U@~ U[@~ U[#@UU,VC$Total income tax share (percentage):V8V8V8V8V8V8VEWW019861986~ W[Y@~ W[0@~ W[@~ W[@~ W[o@~ W[R@WIXW119871987~ X[Y@~ X[@~ X[@~ X[W@~ X[*@~ X[_@XIYW119881988~ Y[Y@~ Y[@~ Y[P@~ Y[@~ Y[>@~ Y[J@YIZW119891989~ Z[Y@~ Z[8@~ Z[̡@~ Z[F@~ Z[@~ Z[4@ZI[W(119901990~ [[Y@~ [[(@~ [[@~ [[p@~ [[@~ [[?@[I \X1991~ \[Y@~ \[ @~ \[@~ \[B@~ \[@~ \[^@\I ]X1992~ ][Y@~ ][@~ ][Р@~ ][g@~ ][$@~ ][N@]I ^X1993~ ^[Y@~ ^[~@~ ^[2@~ ^[د@~ ^[@~ ^[@^I _X1994~ _[Y@~ _[}@~ _[@~ _[@~ _[@~ _[ʻ@_I`JanJbnJcnJdP@eg@f@g@hw@i@Vj@Vk@Vls@Vm@VnV@V `X1995~ `[Y@~ `[|@~ `[@~ `[C@~ `[@~ `[>@`I a^1996~ a[Y@~ a[{@~ a[0@~ a[J@~ a['@~ a[q@aI bY1997~ b\Y@~ b\z@~ b\|@~ b\@~ b\@~ b\ @bIc]c_c_c_c_c_c_cId`N/A-- Not applicable.d d d d d d d e`[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted gross deficit, were excluded e e e e e e e f`from Tables 5, file 97in05ty.xls, and 6, file 97in06ty.xls. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax Year 1997, there were 6,478 returns with sg`kno adjusted gross income that reported income tax, mostly alternative minimum tax, totaling $111.4 million.h` [2] Reserved.i`[3] Total income tax is the sum of income tax after credits and alternative minimum tax reported on returns that showed a positive amount for adjusted gross income. Therefore, j`total income tax excludes alternative minimum tax, Form 8814 tax (tax on a child's interest or dividends), and Form 4972 tax (tax on lump-sum distributions from qualified retirement ok`gplans) reported on some returns with a negative amount for adjusted gross income. See also footnote 1.l`x[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.RmaJSOURCE: IRS, Statistics of Income Bulletin, Publication 1136, Spring 2000.n:]P*mKmx4 ol= h#> ????mhwоVBоVp\XT0|00\XT|0|0ax\XT0Xhw0w0Xh Uwoqq     "