\pjnwill00  =U) $=PbB  dMbP?_"*+%J1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1 xArial1'x MS Sans Serifns SerifF1 Arial1'x Courier Newrier NewifF1 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" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "74#,##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  ,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 &8C 8C & ,C .!U} }  }  }  } $   l@ w@ ,@  c   @ @ @ @ @ @ @t @G @ @ @ @{ @{ @y @y @{ @ @ @ @ @ @y @T @{ @ @ @s,kTable 1.3 -- 1998 Individual Income Tax, All Returns: Sources of Income, Adjustments, 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~ 3T5-A~ 7NE 5A~ 92~ 3J     )Salaries and wages~ 3~ef 5`*A~ 7 .  53A~ 9 ,~ 3x       )Taxable interest~ 3€~ 5*~ 7f~ 5d>~ 950A~ 3*       )Tax-exempt interest~ 3#~ 5d ~ 7ĊEA~ 5ڿX~ 9@~ 3'G       ) Dividends~ 3@~ 5q?~ 7"~ 5v'~ 9tA~ 3٢       )State income tax refunds~ 3&~ 5~ 7q3~ 52~ 9A~ 3hA      )Alimony received~ 3A~ 5b8~ 7B@~ 5*A9*6,7403*50,610    Business or profession:357593    ( Net income~ 3z~ 5R5~ 7Y~ 5'~ 9xA~ 3z     (Net loss~ 3w~ 5~V~ 7~ 5^2~ 9r@~ 3!     Sales of capital assets:357593    (Net gain in AGI~ 32~ 5zl~ 7c~ 5>#SO~ 9 A~ 3    (Net loss in AGI~ 3F ~ 5+~ 7Q~ 5͟~ 9@~ 3pH    3)+Sales of property other than capital assets~ 3>:A~ 5ӟ~ 7$O~ 5!~ 9@~ 32    !)Taxable IRA distributions~ 3.~~ 5~\~ 7j@#~ 5z+ ~ 9 @~ 3-A    %)Pensions and annuities in AGI~ 3~ 5ZB~ 7~ 5fA~ 9A~ 3(NA    Rent and royalty:357593    ( Net income~ 3zd~ 5q ~ 7~ 5&+ ~ 9@~ 3V<    ( Net loss [1]~ 3^+H~ 5J~ 7 ~ 5Fc~ 9@~ 3Z    $)Farm rental income less loss~ 3.(~ 5E~ 7pNA~ 5RЍ~ 9@~ 3`@    :-2Partnership and S Corporation net income less loss~ 3sy~ 57,~ 7f~ 5G%~ 90?@~ 3    -)%Estate and trust net income less loss~ 3[ ~ 5A~ 7XA~ 5~ 9@~ 3,A    !)Farm net income less loss~ 3~ 5~ 7J9h~ 5No~ 9Q@~ 3    !)Unemployment compensation~ 3 I~ 56I~ 7*~ 5r~ 9A~ 3\A     l@! @" @# @$ @ % @& @' @( @) @* @+ @t, @G- @. @/ @0 @{1 @{2 @y3 @y4 @{5 @6 @7 @8 @9 @: @y; @T< @{= @> @? @' )Social security benefits in AGI~ 3ι!~ 5Ga~ 7YY~ 5* ~ 9U@~ 3Nl1      !)Other income less loss~ !3z6~ !5#~ !7N~ !5g~ !9U@~ !3A!!! ! ! ! #")Total statutory adjustments~ "3z>~ "5V/I ~ "7F*~ "59~ "9xA~ "3~8""" " " " #( IRA payments~ #3~ #5~ #7~ #5j~ #9`F@~ #3@### # # # '$(Student loan interest deduction~ $3z~ $5h:A~ $7;A~ $5d. $9- $3-$$$ $ $ $  %(Payments to a Keogh plan~ %3>G~ %5ϡ~ %7 8~ %5'~ %9@~ %3!@%%% % % % )&(!Deduction for self-employment tax~ &3G~ &5V$~ &7;&~ &5~ &9A~ &3A&&& & & & 0'((Self-employed health insurance deduction~ '3Z~ '5t~ '7悎~ '52'~ '9@~ '3 "@''' ' ' ' "((Moving expenses adjustment~ (3<(A~ (5^f~ (7A~ (5JG~ (9@~ (3@((( ( ( ( ))(!Medical savings account deduction~ )3`@~ )5N@~ )7e@~ )5@i@ )9- )3-))) ) ) ) !*)Total itemized deductions~ *3* *5(A~ *7n<~ *5v~ *9 M.A~ *3:*** * * * -+(%Medical and dental expenses deduction~ +3US~ +5*~ +76~ +5ʁ~ +9Ф@~ +3$A+++ + + + ,(Taxes paid deduction~ ,3z~ ,5r@9~ ,7f~ ,5<,~ ,9x(-A~ ,3Έ ,,, , , , -(Interest paid deduction~ -3Ґ~ -5@~ -7)b~ -5Rm1~ -9t+~ -3<'--- - - - .(Contributions deduction~ .3b/~ .5:| ~ .7i}~ .5~ .9!'A~ .3... . . . (/( Casualty or theft loss deduction~ /30H@~ /5H~ /7@~ /5v0~ /9\@~ /3@$@/// / / / &0(Total miscellaneous deductions~ 03RC~ 05>AX ~ 07ҾX~ 05j~ 09PA~ 03Q000 0 0 0  1)Basic standard deduction~ 13>,g~ 15 1j~ 17~ 15(~ 19+Z~ 13J>111 1 1 1 %2)Additional standard deduction~ 23^~ 25rY~ 27ҬZ~ 25V~ 291@~ 23&@222 2 2 2 3)Taxable income~ 33k35g`+A~ 37 35rsA~ 39.~ 33j333 3 3 3 4)Total tax credits~ 43+~ 45w*~ 47?~ 45FU~ 49A~ 43pA444 4 4 4 5(Child care credit~ 53nv~ 55vc~ 57j~ 55k~ 59 @~ 53@.@555 5 5 5 *6("Credit for the elderly or disabled~ 63A~ 65 m@~ 67@~ 65@ 69- 63-666 6 6 6 7(Child tax credit~ 73vT~ 75H~ 77F~ 75z~ 79A~ 738A777 7 7 7 8(Education credit~ 83~ 85~ 87~ 85Ή 89- 83-888 8 8 8 9(Foreign tax credit~ 93zѶ~ 95zv~ 97/o~ 95~ 99@@~ 93h A999 9 9 9 2:1*Earned income credit used to offset income:3:5:7:5:9:3::: : : : ;0tax before credits~ ;3VA~ ;5f;~ ;7NH~ ;5A ;9- ;3-;;; ; ; ; <(Minimum tax credit~ <3p@~ <5V1~ <7@~ <5e%A~ <90@~ <3@<<< < < < =(General business credit~ =3A~ =5,~ =7A~ =5r"~ =9ҧ@~ =3@@=== = = = *>("Empowerment zone employment credit~ >38@~ >5@~ >72@~ >5@ >9*58 >3*269>>> > > > *?("Nonconventional source fuel credit~ ?3C@~ ?5@~ ?7@~ ?5`@~ ?9s@~ ?3@??? ? ? ? @ l@A @B @C @D @ E @F @G @H I .J @K w@tL 7@gM c@N p@O ~@P@{Qa@{R^@yS@yTv@{Up@Vs@Wi@Xx@Yn@Z_@y[j@T\r@{]`@^o@_o@ @)Income tax after credits~ @3-@5YA~ @7b @50~A~ @9@A~ @3z@@@ @ @ @ A)Alternative minimum tax~ A34~ A5V2~ A7"A~ A5DLA~ A9i@~ A3`AAAA A A A B)Total income tax~ B3j1/B5 A~ B7 B5~A~ B9ڀ~ B3FBBB B B B C)Total tax liability~ C3zC5~A~ C7O C5kA~ C92~ C3n!CCC C C C D)Total tax payments~ D3KtD5$UA~ D7.o3 D5!A~ D9~ D3xDDD D D D E(Income tax withheld~ E3ƩE50A~ E7/ ~ E5kg~ E9b~ E3xEEE E E E F(Estimated tax payments~ F3~ F5a*~ F7~ F5:a~ F9 A~ F3FFF F F F G)Overpayment refunded~ G32h~ G5rEp"~ G7l~ G5~ G9X~ G348AGGG G G G !H+Tax due at time of filing~ H48~ H6JZ~ H8~Ab~ H6BE~ H:69~ H42?HHH H H H &I/ Footnotes at end of table.I2I2I2I2I2I2III I I I sJ,kTable 1.3 -- 1998 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, 3K,+and Tax Items, by Marital Status--Continued_L*W(All figures are estimates based on samples--money amounts are in thousands of dollars)MM#Returns of headsM$M# Returns ofM$M@ Returns ofM! N'ItemN% of householdsN&N%surviving spousesN&NAsingle personsN"O Number ofOAmountO Number ofOAmountO Number ofOAmount O PPreturnsPPreturnsPPreturnsPQ~ Q~ Q ~ Q"~ Q$~ Q&~ Q(*R)"Adjusted gross income less deficit~ R9V'~ R3.`~ R; @~ R7O~ R3u R3xCAS)Salaries and wages~ S9~ S3T~ S;`@~ S7x6A~ S3f S3hAT)Taxable interest~ T9f ~ T3~ T;h@~ T7(A~ T3:;~ T3&sU)Tax-exempt interest~ U9^@~ U3U%A~ U;h@~ U7@~ U3Rl~ U3-V) Dividends~ V9n:M~ V3΀~ V;9@~ V7@~ V3~ V3  W)State income tax refunds~ W96V~ W35*A~ W;V@~ W74@~ W3~ W32͞X)Alimony received~ X9A~ X3a} X;- X7-~ X38 A~ X3TYBusiness or profession:Y9Y3Y;Y7Y3Y3Z( Net income~ Z9juK~ Z36B~ Z;@~ Z7pA~ Z3>h~ Z3 [(Net loss~ [9x@ A~ [3ʬ[;*4,083[7*-13,054~ [3:~ [33 \Sales of capital assets:\9\3\;\7\3\3](Net gain in AGI~ ]961~ ]3ry~ ]; @~ ]7A~ ]3v@~ ]3~^(Net loss in AGI~ ^9HA~ ^3$~ ^;@~ ^7~ ^3Bc~ ^3n[L3_)+Sales of property other than capital assets~ _9@~ _3r_;*1,325 _7*246~ _3<A~ _36?`l@a@b}@cY@dj@ el@f@g@h@i@.j@k@tlv@Gm{@nr@o@p|@{q@{r@ys{@yt@{uy@v@wt@xw@yw@z~@y{~@T|x@{}@~r@q@!`)Taxable IRA distributions~ `94BA~ `3`;*1,948`7*28,160~ `3~ `3r%a)Pensions and annuities in AGI~ a9W2A~ a3Z~ a;'@~ a7NA~ a3~ a3bbRent and royalty:b9b3b;b7b3b3c( Net income~ c9@A~ c3T9A~ c;@~ c7@~ c3V ]~ c3d( Net loss [1]~ d9tA~ d3^~ d;H@~ d7~ d3N~ d3B$e)Farm rental income less loss~ e9P@~ e3ǽ@ e;*972 e7*-446~ e3NA~ e36A:f-2Partnership and S Corporation net income less loss~ f9, A~ f3z~ f;R@~ f7`@~ f3V~ f3 -g)%Estate and trust net income less loss~ g9@~ g3 A g;*978g7*48,057~ g38yA~ g39!h)Farm net income less loss~ h9@~ h3  h;*442h7*9,826~ h3A~ h3t.!i)Unemployment compensation~ i9:%N~ i3i;*2,002i7*9,784~ i3e~ i3B1'j)Social security benefits in AGI~ j9 A~ j30A~ j;@~ j7@~ j3r~ j3^LJk)Other income less loss~ k98KA~ k36A~ k;#@~ k7G@~ k3\~ k3QA#l)Total statutory adjustments~ l9x~ l3y~ l;@@~ l7w@~ l3&̅~ l3Rm( IRA payments~ m9pK A~ m3gA m;*948m7*1,896~ m3yG~ m36q'n(Student loan interest deduction~ n9A~ n3xA n;*932 n7*932~ n3a8A~ n3 (A o(Payments to a Keogh plan~ o9@~ o3A o;*157 o7*802~ o3Z A~ o3e8A)p(!Deduction for self-employment tax~ p9.M~ p3\-A~ p; @~ p7@~ p3F~ p320q((Self-employed health insurance deduction~ q9A~ q3LAq;*1,428 q7*947~ q362~ q34+"r(Moving expenses adjustment~ r9@~ r3$@ r;*3 r7*22~ r3A~ r34A)s(!Medical savings account deductions9*3,966s3*3,277 s;- s7-~ s3@~ s3`@!t)Total itemized deductions~ t94~ t3~ t;-@~ t7A~ t3F?~ t30-u(%Medical and dental expenses deduction~ u9A~ u3VIu;*6,020u7*18,949~ u3^o~ u3v(Taxes paid deduction~ v9f~ v3~ v;-@~ v70 A~ v3z)~ v3:x w(Interest paid deduction~ w95~ w3j~ w;>@~ w7P A~ w3~ w3d x(Contributions deduction~ x9E~ x3~ x;m@~ x7@~ x3 ~ x3(y( Casualty or theft loss deduction~ y9@~ y3@7@ y;- y7-~ y3@~ y3X)A&z(Total miscellaneous deductions~ z9Tf*A~ z3~ z;Q@~ z7,@~ z3f~ z3s {)Basic standard deduction~ {9~ {3~ {; @~ {7X5A~ {3V ~ {3T*%|)Additional standard deduction~ |9mA~ |3hA|;*3,780|7*3,213~ |3=1~ |3F})Taxable income~ }92~ }3J.~ };@w@~ }7*`~ }3; }3l@A~)Total tax credits~ ~9 ~ ~3nv~ ~;O@~ ~7@~ ~3~ ~3n(Child care credit~ 9:s~ 3>^3~ ;@~ 7@~ 30*@~ 3n@ @ @ p@ x@ r@  r@ z@ r@ u@ ~@. @ x@t |@G p@ s        @ r*("Credit for the elderly or disabled9*4,003 3*354 ;- 7-~ 3@~ 3@(Child tax credit~ 9 P~ 3~ ;@~ 7E@~ 3d$A~ 3TA(Education credit~ 9 A~ 3 A;*6,8657*8,145~ 3s3A~ 3%A(Foreign tax credit~ 9@~ 3%@~ ;4@~ 7@~ 34/A~ 3>321*Earned income credit used to offset income93;7330tax before credits~ 9*~ 3:!e;*7,9217*3,017~ 3K~ 3A(Minimum tax credit~ 9@~ 3@1@ ;*8 7*3~ 3@~ 3`A@(General business credit~ 9 @~ 3@ ;- 7-~ 3@@~ 30$A*("Empowerment zone employment credit 9- 3- ;- 7-~ 3|@~ 3x@*("Nonconventional source fuel credit 9*715 3*222 ;- 7-~ 3̶@~ 3@ )Income tax after credits~ 9N~ 3~ ;.@~ 7 A~ 3 ~ 3V))Alternative minimum tax~ 9P@~ 3RA ;*647*1,561~ 3إA~ 3 -A)Total income tax~ 9 ~ 3F/~ ; /@~ 7h%A~ 3L ~ 3*)Total tax liability~ 9n-~ 3&9~ ;@!@~ 7A~ 3 8 ~ 3.җ+)Total tax payments~ 92n~ 3Zm ~ ;F@~ 7A~ 3M ~ 3߶.    (Income tax withheld~ 9B~ 3fO ~ ;@~ 7 A~ 3 ~ 32e#    (Estimated tax payments~ 9ܓA~ 3 JA~ ;@~ 7`3@~ 3:+~ 3~     )Overpayment refunded~ 9 ~ 3C ~ ;@~ 7EA~ 3( ~ 3    !+Tax due at time of filing~ <ntB~ ==~ >]@~ ?@~ B~7~ Bh    nf* Estimate should be used with caution due to the small number of sample returns on which it is based.    >6NOTE: Detail may not add to total because of rounding.    1)[1] Includes nondeductable rental losses.  nCfSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1998, Publication 1304 (Rev. 4-2001).= %f> ????m`{wDVEDVhT0q0T0hTAq0Fq0 mhT0l{]l0{Dl0l{XXlqq     "