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" "@*. ;\(0\);"#,##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  (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 <C <C &8C &8C 8C !8C &8C 8C 8C -C !<C !<C <C <C <C <C <C <C 8C &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 " ,C " ,C &8C $ #<C " #<C ! #<C * #<C " #<C ! #<C $ #<C  #<C 8C 8C 8C -!C 8U} }  } } }  } } } $I} %$  o&l@@!@ c$@@@@ @ @ @t @G @@@@{@{@y@y@{@@@@@*@ 12@BTable 2.1--1998 Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size ofBAdjusted 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~ |* @A~ |S~A~ |m~ |*~ ~*~ | ~  |R~  |!~  |:@H~  ~JOQ + Under $5,000~ vA~ VA~ v0@~ x(A~ vp @~ v`A~ x @~ vPn@~  v _@~  v@~  v(@~  x@y@  $5,000 under $10,000~ vpA~ u~ vpA~ ^Om~ vlA~ v~F&~ x@~ vA~ vHWA~ v ~A~ v@~ x/@!  $10,000 under $15,000~ v)A~ ֕}~ vxPA~ :l<~ ve"~ v2A~ x@~ vX A~ vA~ vL A~ vPA~ xD@!  $15,000 under $20,000~ vZH~ ~ v,&A~ ~ v>0~ v_l~ x@~ vA~ vA~ v9~ v A~ x_@!  $20,000 under $25,000~ v]~ Z3~ vyD~ P~ v3/A~ vx~ x@@~ vhn A~ vDxA~ v1~ v ~ xA!  $25,000 under $30,000~ vp :A~ < ~ v%Y~ ~ v[C~ v_=A~ x`@~ veA~ vhA~ v+:~ vHL$A~ xA! $30,000 under $35,000~ vw~ p:~ vf~  ~ vS~ vs~ x0@~ vPA~  vhA~  vE~  v4~  x4A! $35,000 under $40,000~ v Ā~ .r~ viq~ J!~ vZ~ vr~ x@~ v&A~  vƧ"~  vX2A~  v-A~  xA! $40,000 under $45,000~ vr5~ w~ v>A~ ~ v8A~ vJn~ x v@~ v"~  v&$~  vY~  v?~  xA! $45,000 under $50,000~ vj~ ކ~ vF5~ @~ v5A~ 7~ vl~ vdEA~ x'@~ v&'~  v~G.~  vda9A~  vB~  xp"A! $60,000 under $75,000~ vUA~ [5\~ vZF~ L~ v~(~ vѠ~ x!A~ v0;A~  v~  v)~  vƁ~  xMc" $75,000 under $100,000~ vh~ ~] y~ v&P~ b~ vC~ vLn~ xHA~ v ~  vy~  v~  v:~  x6u# $100,000 under $200,000~ v[`A~ v6?<ʐA~ vG~ v!~ xh4~ vn~  v~  vn~  vf~  x# $200,000 under $500,000~ vZ~ f1f~ vCN~ Yu<~ vj-X~ vx~ xzA~ vZ$ ~  vKL~  vVx~  v\*~  x^% $500,000 under $1,000,000~ v\A~ Rݩ,~ vu A~ A~ vA~ vrK~ xXyA~ v"g~  v3A~  v~  vA~  x%A $1,000,000 or more~ v8A~ J`v~ vA~ &#~ vA~ vjب~ x@~ vh|~  v)A~  vz~  v`e@~  xNp*Taxable returns, total~ |܄ mtA~ |v'`QBA~ |~ |$~ ~~ |V ~  | ~  |M~  |z~  ~N7 +!*Nontaxable returns, total~ |F֕~ G ~ |^~  M~ |9A~ |2~ ~@@~ |S~  |$'A~  |2{~  |g,~  ~?A +-........ . . . .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@y3@y4@{567*@8@9)@:@;,@ <c1=2>@2?@ ! (returns ( (returns ( (returns ( (returns ( (returns ( (returns (~ ! *~ ! ,~ ! .~ ! 0~ ! 1~ ! 2~ ! 3~ ! 4~ ! 5~ ! 6~ ! 7~ ! 8"*All returns, total~ "p A~ "|~ "|=~ "}Β."~ "|U~ "V~ "n=~ "~ ;~ " |~ " fN ~ " |K~ " F`" +# Under $5,000 #{*969#v*4,673~ #v @~ #w~ #vJ@~ #z@~ #{@~ #x~ # v@~ # z`z@~ # v@M@~ # z@ $ $5,000 under $10,000${*6,603$v*30,449~ $vy@~ $w.!A~ $v0@~ $zA~ ${F@~ $xp~ $ v@~ $ zA~ $ vvA~ $ zz0!% $10,000 under $15,000%{*5,687%v*40,151~ %v A~ %w>WC~ %v` A~ %zAA~ %{@~ %x@~ % v@~ % zA~ % vP A~ % z&k!& $15,000 under $20,000~ &{@~ &vA~ &vl#A~ &w^~ &vtA~ &zF"~ &{@<@~ &x ~ & v@~ & zv ~ & vA~ & zbJA!' $20,000 under $25,000~ '{t@~ 'v A~ 'vhA~ 'w~ 'vtA~ 'zX(A~ '{@@~ 'x@~ ' vp$@~ ' zL)A~ ' vA~ ' z!( $25,000 under $30,000~ ({s@~ (v3A~ (v`A~ (we~ (v0A~ (zP$A~ ({@@~ (x~ ( v@@~ ( z!~ ( v0A~ ( z6!) $30,000 under $35,000~ ){@@~ )v A~ )vtA~ )w~ )vLA~ )z!<~ ){@~ )x~ ) vA~ ) z+A~ ) vhDA~ ) z"i!* $35,000 under $40,000~ *{@~ *vf A~ *vA~ *w3~ *vH|A~ *zS~ *{@a@~ *x05~ * vA~ * z/A~ * vt2A~ * zb'!+ $40,000 under $45,000~ +{Z@~ +v@A~ +vYA~ +wn~ +vA~ +za~ +{@~ +x@~ + vA~ + z@~ + vA~ + zRA!, $45,000 under $50,000,{*5,844,v*167,962~ ,v,DA~ ,w ~ ,vz"A~ ,zT~ /{@~ /x~ / v A~ / zƉ~ / vhE~ / z["0 $75,000 under $100,000~ 0{@~ 0vkA~ 0vF~ 0w)~ 0vBA~ 0zJ3~ 0{v@~ 0x ~ 0 v$0$A~ 0 z ~ 0 vG~ 0 zʞ#1 $100,000 under $200,000~ 1{r@~ 1vA~ 1v:3A~ 1wE ~ 1vr~ 1z: ~ 1{  A~ 1x~ 1 v8%A~ 1 z~ 1 v }2A~ 1 z#2 $200,000 under $500,000~ 2{@~ 2vA~ 2v؜A~ 2w1{A~ 2vI~ 2zbu ~ 2{A~ 2x~ 2 v`RA~ 2 z~ 2 vA~ 2 ziu%3 $500,000 under $1,000,000~ 3{@w@~ 3v @~ 3v@~ 3wx~ 3vPA~ 3z:~ 3{@S@~ 3x@~ 3 v@~ 3 zzm~ 3 v@~ 3 zo:A4 $1,000,000 or more~ 4{@r@~ 4v@~ 4v@k@~ 4w}~ 4vCA~ 4z0~ 4{@~ 4x\A~ 4 v@~ 4 zA~ 4 vX@~ 4 zn0e5*Taxable returns, total~ 5A~ 5|.~ 5|R)~ 5}‣ ~ 5|+~ 5RoU~ 59~ 5~~ 5 |~ 5 J> ~ 5 |R~ 5 Ҙ^5 +!6*Nontaxable returns, total~ 6>@~ 6| A~ 6|n0~ 6}~ 6|$A~ 6tEBA~ 6h@~ 6~> ~ 6 |(A~ 6 ?~ 6 | A~ 6 v6 +7/7,7,7,7,7,7,7,7,7 ,7 ,7 ,7 ,%8 Footnotes at end of table9BTable 2.1--1998 Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of(:B 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@yS@yTUV@W,@X@Y@Z@[@\@1]@2^@2_@~ @ 9~ @ :~ @ ;~ @ <~ @ =~ @ >~ @ ?~ @ @~ @ @~ @ A~ @ A~ @ BA*All returns, total~ A~4GA~ A|9 ~ A~:F~ A|{~ A~A~ A~1[~ A~dEPA~ A|m+~ A ȆA~ A ~ZA~ A %~ A A +B Under $5,000~ Bx!@~ BvA~ Bx@~ BvCABx*1,897Bx*-11,362~ Bx@~ Bv  B y*9 B x*-122~ B {ڣ@~ B b C $5,000 under $10,000~ Cxl@~ CvwA~ Cx@~ Cv<A~ Cx@~ Cxu~ Cx>@~ Cv="C y*2,114C x*2,269~ C {@~ C !D $10,000 under $15,000~ Dx@~ Dv `A~ Dxw@~ DvA~ Dx6@~ Dx`<@~ Dx@~ Dvm~ D y@~ D x@~ D {@&@~ D !E $15,000 under $20,000~ Ex@~ EvA~ Ex@~ Ev A~ Ex@~ Ex`@~ Ex@~ Ev`@~ E yH@~ E x@t@~ E {@~ E !F $20,000 under $25,000~ Fx@~ FvЁA~ Fx`@~ FvL`%AFx*5,663Fx*34,882~ Fx@~ Fv`~ F y@~ F x@~ F {@~ F !G $25,000 under $30,000~ Gxd@~ GvFA~ Gx@~ Gv)~ Gx@~ Gx[@~ Gx"@~ GvAG y*1,928 G x*265~ G {@~ G 4!H $30,000 under $35,000~ Hxp@~ Hv"A~ HxA~ HvQ&A~ Hx@~ HxJ@~ Hx@~ HvT A~ H y@~ H xZ@~ H {@~ H h!I $35,000 under $40,000~ Ix`@~ Iv#~ Ix@~ Iv$A~ Ix @~ Ix@5@~ IxF@~ Iv|A~ I y>@~ I x @~ I {t@~ I X!J $40,000 under $45,000~ Jx@~ JvA~ JxA~ Jv_0A~ Jxq@~ Jx@~ Jxpb@~ JvA~ J y'@~ J x%@~ J {@~ J F!K $45,000 under $50,000~ Kx A~ Kv %A~ KxH]A~ Kv-A~ Kx}@~ KxM@~ Kx A~ Kvu!A~ K y@~ K x@~ K {@@~ K !L $50,000 under $55,000~ LxXA~ Lv86(A~ Lx@A~ Lv2+A~ LxL@~ Lx@~ Lx(ZA~ LvA~ L y@~ L x`@~ L {@~ L !M $55,000 under $60,000~ MxmA~ Mv;~ Mx A~ MvB~ Mx@~ Mx@~ MxA~ MvC~ M y@~ M xp@~ M { @~ M X!N $60,000 under $75,000~ NxA~ Nvt?A~ NxA~ NvCA~ Nx@~ NxP A~ NxA~ Nv&a~ N y@~ N x`@~ N {@~ N "O $75,000 under $100,000~ Ox,A~ Ov~ OxY!A~ Ov>~ Oxc@~ OxA~ Ox"A~ OvL~ O y`@~ O x8A~ O {@~ O L#P $100,000 under $200,000~ Px,~ PvU ~ Px&A~ Pv6*~ Px @~ Px$VA~ PxFD~ Pv~ P y0@~ P xv5U~ P { @~ P #Q $200,000 under $500,000~ Qx`A~ Qv~ QxA~ Qv~ Qx@~ QxJ A~ Qx#A~ Qv* ~ Q y@~ Q xaW~ Q {E@~ Q !%R $500,000 under $1,000,000~ Rx@~ RvD~ Rx@H@~ Rv54~ Rx2@~ Rx@@~ RxhA~ Rv~ R y@~ R x9~ R {@~ R S $1,000,000 or more~ Sxk@~ Sv1V~ Sx@.@~ Sv,A~ SxH@~ Sx@}@~ Sx@~ Svg\~ S y@~ S x~ S {"@~ S ;T*Taxable returns, total~ T~ FA~ T|j~ T~4~ T|B~ T~( A~ T~|I6A~ T~Nb~ T|N8,~ T A~ T ~~~ T ="~ T LT +!U*Nontaxable returns, total~ U~ A~ U|V~ U~@$A~ U|iw~ U~@]@~ U~^@~ U~ A~ U|:~ U i@~ U ~@~ U @~ U pU +V/V,V,V,V,V,V,V,V,V ,V ,V ,V ,W9Wj UnemploymentWkWjTaxable socialWkWjForeign-earnedWkWj Other incomeWkW jTotal statutoryW kW XSize of adjustedXC compensationXiXCsecurity benefitsXiXCincome exclusionXiXC less lossXiX C adjustmentsX iX Yi gross incomeYA Number ofYAAmountYA Number ofYAAmountYA Number ofYAAmountYA Number ofYAAmountY A Number ofY AAmountY 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~ \?A~ \vX~ \=~ \~v!~ \&@~ \gJA~ \ġ~ \~~ \ S~ \ ~J|\ \ \ ] Under $5,000]y*2,872]{*12,588~ ]yP@~ ]x@]*4,042]y*269,963~ ]y@~ ]x<~ ] y0@~ ] xo@]  ^ $5,000 under $10,000~ ^y;@~ ^{@@~ ^y@~ ^x@^*1,805^y*45,744~ ^yL@~ ^x@~ ^ y@~ ^ xQA^ !_ $10,000 under $15,000~ _y@~ _{PA~ _y]@~ _x@@_*3,719_y*203,592~ _y@?@~ _xE@~ _ yA~ _ xTIA_ `l@a@b@c@$d@e@f@g@h@i@j@k@tl@Gm@n@o@p@{q@{rx@ys,@yt.@u@ v@w@x@y@z@{@|@1}@2~@2@!` $15,000 under $20,000~ `y@~ `{A~ `y @~ `x @`*3,769`y*152,059~ `y@~ `x@~ ` yTA~ ` xdA` !a $20,000 under $25,000~ ay@~ a{LA~ ay`yA~ axiAa*1,957ay*95,543~ ayo@~ ax@~ a y0A~ a x,&Aa !b $25,000 under $30,000~ by@@~ b{A~ byH A~ bx _Ab**4,113by **147,475~ by @~ bx@x@~ b y0)A~ b x@$'Ab !c $30,000 under $35,000~ cyA~ c{A~ cytA~ cx /A c** cy**~ cy0@~ cx&A~ c y`A~ c x|+Ac !d $35,000 under $40,000~ dy$A~ d{A~ dy A~ dx#V d** dy**~ dy.@~ dxhA~ d yA~ d xf`7d !e $40,000 under $45,000~ eypKA~ e{HA~ ey A~ ex] e*883ey*13,863~ eyhfA~ exд A~ e yQ"~ e x7Be !f $45,000 under $50,000~ fyPA~ f{<A~ fy@ A~ fx:Af*4,808fy*211,793~ fy@~ fxZA~ f y!A~ f x.Af !g $50,000 under $55,000~ gyA~ g{A~ gyo A~ gx }g*2,885gy*186,018~ gy@2@~ gxA~ g y.=!~ g x<1Ag !h $55,000 under $60,000~ hypA~ h{ A~ hysA~ hx-h*1,055hy*69,152~ hyVA~ hxA~ h yo!~ h xLNh !i $60,000 under $75,000~ iy A~ i{T'(A~ iy>1"~ ix7z~ iz@~ iy8 A~ iysA~ ixm'A~ i yΆS~ i xwi "j $75,000 under $100,000~ jy(YA~ j{`'A~ jy"A~ jxJ^~ j@~ jy(;A~ jy(A~ jxI~ j yJK~ j xj #k $100,000 under $200,000~ kyA~ k{h$A~ ky8"A~ kxF~ k@~ kyn2~ ky!A~ kxe~ k ycd~ k xV`Lk #l $200,000 under $500,000~ ly@N@~ l{-@~ lyȥ A~ lx~ l@~ ly A~ ly A~ lx2~ l y(t#A~ l xVl %m $500,000 under $1,000,000~ my@~ m{`@~ my@~ mxּ(~ m@~ myA~ myi@~ mx`X~ m y`A~ m x(jm n $1,000,000 or more~ ny@@~ n{@~ ny@~ nx A~ nP@~ nyP@~ ny%@~ nxN~ n yF@~ n xPn o*Taxable returns, total~ ot~ o[:~ oF~ o~~ o`@~ o~ o~ o~NH~ o rX!~ o ~"o o o !p*Nontaxable returns, total~ pA~ p|PA~ p}A~ p~~*%~ p@~ p "A~ p @~ p~~ | ~z~ | r@9| } Under $5,000~ }v{ }- }-~ }x`@~ }x#~ }x`@~ }x"A~ }xС@~ } x@@~ } x@A~ } z,A}  ~ $5,000 under $10,000~ ~v: ~- ~-~ ~xbA~ ~xZr~ ~xbA~ ~x0|~ ~xbA~ ~ xتA~ ~ xp$A~ ~ zN+~ ! $10,000 under $15,000~ v* - -~ xA~ xտ~ xA~ x-~ xA~  xtXA~  xn.~  z:N  l@ @ @ @$ @ @ @ @ @ @ @ @t @G @ @ @@{@{@y@y@@@@@@@@@1@2@2@! $15,000 under $20,000~ v/ - -~ xX"A~ x~ xX"A~ x: ~ xX"A~ x(A~ x0A~ z ! $20,000 under $25,000~ vP - -~ x A~ x~ x A~ xZ~ x A~ x8~ x>Y~ zFϿ ! $25,000 under $30,000~ v= - -~ xA~ x&{~ xA~ x ~ xA~ x4>~ xve~ z* ! $30,000 under $35,000~ vF - -~ x< A~ x>-v~ x< A~ x^_~ x< A~ x 1A~ xt~ z3 ! $35,000 under $40,000~ v - -~ xA~ xw~ xA~ x~ xA~ x7H~ x~~ zVA ! $40,000 under $45,000~ vXj # $100,000 under $200,000~ vj}0 ~ {(EA~ x4~ xA~ x~ xA~ xڞ~ xA~ x89A~ xZ~ zB  # $200,000 under $500,000~ vD~ {Z~ x~ x@/@~ x`$~ x@/@~ x`=~ x@/@~ x`A~ xZZ~ z[R % $500,000 under $1,000,000~ vjU~ {A~ xN#~ x`@~ xO@~ x`@~ x0q A~ x`@~ x@~ xA~ z#  $1,000,000 or more~ vy ~ {A~ xb&~ x@w@~ x<@~ x@w@~ x@~ x@w@~ x@~ xHA~ zȻ *Taxable returns, total|A~ +~ ~ʂk~ ~R~ ~zg~ ~R~ ~Z+~ ~R~ ~]~ ~1k~ *8 !*Nontaxable returns, total~ | ~ $@~ ~@@~ ~FL~ ~J~ ~FL~ ~[|~ ~H,3A~ ~^h~ ~H~ z !:::::::: : : : @,P$Total Itemized deductions--continuedQQQQQQQ Q Q Q Q8'PTaxes paid deduction--continuedOOOOOOO PInterest paid deduction O O OSize of adjustedNState and localON Real estateONPersonal propertyO NOtherO NTotal O UHome mortgage interest T) gross incomeV income taxesW VtaxesW VtaxesW VtaxesW   RTotal S8A Number ofAAmountA Number ofAAmountA Number ofAAmountA Number ofAAmount A Number of AAmount A Number of AAmount/(returns((returns((returns((returns( (returns ( (returns (~  M~  M~  N~  N~  O~  O~  P~  @P~ P~ P~ Q~ @Q*All returns, total~ |z~ |Ld$~ |~ |u~ |AX~ ~\~ ~~ ~!a~ |Ґ~ @~ |nW~ N+<  Under $5,000~ vPF@~ v@~ v@~ vXA~ v`@~ x@ @~ x@~ x@~ v@@~ zG+A~ v@G@~ z|)A   $5,000 under $10,000~ v8A~ v @~ vA~ vLA~ vA~ x@~ x@@~ xs@~ v)A~ z {7A~ vQA~ zT\ ! $10,000 under $15,000~ v_A~ vA~ v$~ vP,A~ vA~ xpw@~ x b@~ xG@~ v̳A~ zl%FA~ v'A~ zEA ! $15,000 under $20,000~ v/~ v !A~ v6~ v7A~ vpA~ x@~ xI@~ x@~ vԙ'A~ z ~ v&.~ z ! $20,000 under $25,000~ v1A~ v\ .A~ v\J~ vu~ v@"A~ xXA~ x7@~ x@~ vE~ zn~ v,1A~ zJ ! $25,000 under $30,000~ vFcR~ vrV~ v,4A~ vޗ~ v0'A~ xX A~ x @~ x@~ vL]4A~ z~ vP~ zD l@@@@$@@@@@@@@t@G@@@)@{@{,@y c@y@@@@@@@@@1@2@2@! $30,000 under $35,000~ vs`~ vh?A~ vc~ vzݡ~ vH5~ xA~ x9A~ x@~ v%a~ zx<~ vvw`~ z/ ! $35,000 under $40,000~ v6k~ v0^DA~ v>l~ vV<~ v <.A~ xyA~ x0A~ x"@~ vj~ zB~ vi~ zξ ! $40,000 under $45,000~ vP ~ vz8~ z*U " $75,000 under $100,000~ vj9~ v$~ v>L~ vY!~ v~ x&R~ x#~ xA~ v <~ zq ~ vk9~ z66  # $100,000 under $200,000~ v0~ vb~ vnB~ vN:~ v2¬~ xd7A~ x#A~ x A~ vL*~ z ~ vK$~ zNb{  # $200,000 under $500,000~ v3A~ v~L~ vjU~ v~ v)~ xV ~ xFA~ xA~ vvJL~ zpp~ v2A~ z % $500,000 under $1,000,000~ vA~ v8YdA~ vA~ vV~ vv@~ xPA~ x @~ x@@~ v A~ z~ vPA~ zn%  $1,000,000 or more~ vSA~ v%~ vxA~ vz)~ v@B@~ x:A~ x@`@~ x%@~ v`@~ z*^~ v@~ z *Taxable returns, total~ |=~ |#~ |T~ |¹~ |o~ ~~ ~J~ ~']~ |H1~ v<~ |J~ .9 !*Nontaxable returns, total~ |p^~ |d~ |sw~ |R~ |9~ ~AA~ ~@kA~ ~@~ |Hq~ z~ |&o~ z !00000000 : : : : % Footnotes at end of tableBTable 2.1--1998 Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of(B Adjusted Gross Income--Continued_W(All figures are estimates based on samples--money amounts are in thousands of dollars)G,X$Total Itemized deductions--continuedYYYYYYY Y Y Y Y*["Interest paid deduction--continuedZZZZZZZ [Contributions deduction Z Z ZSize of adjusted)!Home mortgage interest--continuedjDeductible points]Investment interest ]Total  ]Cash ) gross income&^Paid to financial institutions_80 Paid to individuals^_Cexpense deduction \ 1 C contributions A Number ofAAmountA Number ofAAmountA Number ofAAmountA Number ofAAmount A Number of AAmount A Number of AAmountF(returns((returns((returns((returns( (returns ( (returns (~  Q~  Q~  R~  @R~  R~  R~  S~  @S~ S~ S~ T~ @T E*All returns, total~ |j~ f;;~ ~*k~ ~~ ~z~ ~~~ ~(:A~ ~]~ |b/~ |:| ~ |~ |  Under $5,000~ v @~ z>3x*1,948 x*943~ x@~ xH@~ xK@~ x @~ v@~ v@~ v @~ vh@   $5,000 under $10,000~ v A~ z}Z~ x@~ x@u@~ x@~ xl@~ x[@~ x@L@~ v!A~ vHA~ v0A~ vdA ! $10,000 under $15,000~ vpA~ z~ xC@~ x@~ x@~ x@@~ xt@~ x%@~ v!~ v&A~ vA~ v]( ! $15,000 under $20,000~ vD&A~ z~ xT@~ xA~ x`|@~ x@~ x@~ x@~ v -A~ vt5A~ v+A~ vvK ! $20,000 under $25,000~ v&FC~ zz~ x 6@~ xHA~ x@~ x`@~ x@~ x@~ vI~ vzq~ v:F~ v] l@@@@$@@@@@@@@t@G@@@@{@{@y@y@@@@@@@@@1@2@2@! $25,000 under $30,000~ vCO~ zt~ x_@~ x A~ x`H@~ x@~ x@~ x@~ vLT~ v~ vP~ v.Cs ! $30,000 under $35,000~ v: _~ z@ ~ xc@~ x("A~ x@~ x@~ x,@~ xA~ v8A~ vCA~ v[]~ vI ! $35,000 under $40,000~ vjg~ zq~ xV@~ x A~ x#@~ x M@~ x@~ x`!@~ vm~ v*~ vvqh~ v6 ! $40,000 under $45,000~ v@A~ v# ! $50,000 under $55,000~ vr~ z~ x@~ xA~ xA~ x@~ x@~ x8@~ vNx~ v~ v{t~ vR ! $55,000 under $60,000~ vo~ zF!~ x @~ xdA~ xXEA~ x0(@~ xg@~ x@~ vKv~ v uMA~ vr~ vԿHA ! $60,000 under $75,000~ v,4~ z:~ xA~ x-A~ x8A~ xLA~ xA~ xȈA~ vN@~ vRٜ~ vE4~ v2 " $75,000 under $100,000~ v25~ z ~ x<A~ x,A~ xM"~ xA~ xA~ x%~ v]S~ v/6~ vZI~ v" # $100,000 under $200,000~ v"6 ~ zx5 ~ x@A~ xE~ x<"A~ xHKA~ x^~ x6@~ x@~ x@~ x@~ x@~ x~ vA~ v` ~ v@eA~ v7 *Taxable returns, total~ |~ `7~ ~>d~ ~f~ ~nw~ ~is~ ~:e~ ~[~ |?~ |j-J~ |a~ |"u !Nontaxable returns, total~ m~ ڀ~ @~ !#~ XA~ _A~ @~ H\0A~ l~ N~ h~  8     @,U$Total Itemized deductions--continuedTTTTTTT T T   *d"Contributions deduction--continuedhhh 3 4=d5Miscellaneous deductions subject to 2% AGI limitationh h h   uSize of adjusted3Other than cashS3Carryover fromS(R Casualty or theft loss deductionS 3Total4 3Unreimbursed employee 4   ` gross incomeV contributionsSV prior yearsS V 4ab Vbusiness expense 4   A Number ofAAmountA Number ofAAmountA Number ofAAmountA Number ofAAmount A Number of AAmount   /(returns((returns((returns((returns( (returns (   ~  T~  T~  U~  @U~  U~  U~  V~  @V~ V~ V   *All returns, total~ Q~ Ƥ~ tA~ ~G~ 0H@~ ~H~ ~v~ ο ~ N~ =     Under $5,000~ {@~ {e@~ y@~ x@y*2,866x*47,937~ x!@~ {@~ {'@~ {@     $5,000 under $10,000~ {@~ {`U@~ y@`@~ x@@y*1,947x*53,116~ xX@~ {XA~ {@~ {IA   ! $10,000 under $15,000~ { A~ {`@~ y$@~ xDAy*5,751x*80,154~ x0A~ {P A~ {P|@~ {A   ! $15,000 under $20,000~ {EA~ {! A~ y@~ xX Ay*3,801x*17,638~ x0A~ {A@~ {A~ {<+A   ! $20,000 under $25,000~ {3~ {o@~ {HA    $1,000,000 or more~ {)@~ {~ y@~ x^\~ yO@~ x@~ x@3@~ {h~ {@~ {A   *Taxable returns, total~ .#~ Ɛ~ K A~ ~~ 0@~ ~f(~ ~~  ~ Ũ~ p    !*Nontaxable returns, total~ p'A~ &~ O@~ ~Vp~ @~ ~ ~ ~f%~ %~ dA~ ->A   /,,,,,,,, , ,   & Footnotes at end of table.     BTable 2.1--1998 Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of   (B Adjusted Gross Income--Continued   _W(All figures are estimates based on samples--money amounts are in thousands of dollars)   I,X$Total Itemized deductions--continuednnnnnnn l m l m 8(3 Miscellaneous deductions subjectSfg3 MiscellaneousS3Total unlimitedS 3 Exemptions 4 RTaxable S Size of adjusted'5to 2% AGI limitation--continued6RGambling loss deductionSRdeductions otherSR miscellaneousS f g Vincome S i gross incomedTax preparation feeshce5 than gamblingh5 deductionh c e c e  Number ofAmount Number ofAmount Number ofAmount Number ofAmount  Number of Amount  Number of Amount !(returns((returns((returns((returns( ( exemptions ( (returns C ~  W~  @W~  W~  W~  X~  @X~  X~  X~ Y~ @Y~ Y~ Y *All returns, total~ |i"~ ~HA~ ~U$A~ ~w~ ~pb A~ ~v5~ |6~ r~ | /~ X<~ N A  Under $5,000~ v`/@~ x}@ x*956x*2,169x*2,934x*9,904v*3,889z*12,073~ vKA~ %A~ x@~ @C@   $5,000 under $10,000~ v`o@~ x`@x*7,604x*38,019x*3,918x*5,545~ v@~ zE@~ v#~ N`~ @~ ػA ! $10,000 under $15,000~ v A~ x@~ x@~ xP@x*1,900x*1,783~ vn@~ z@~ vM~ f~ dA~ Y ! $15,000 under $20,000~ vp8A~ x`@~ x~@~ x@x*4,629x*8,228~ v6@~ z A~ v:y}~ #UA~ 4~ RA ! $20,000 under $25,000~ vgA~ x`@~ x@~ x@~ x@~ x@@~ v2@~ zMA~ v̰~ ~ nP~ fA ! $25,000 under $30,000~ v A~ xp@~ xh@~ x8Ax*6,968x*1,947~ v@@~ zA~ v& ~ :6~ b~ B ! $30,000 under $35,000~ v$A~ x{@~ x@@~ xA~ x@~ x R@~ vd@~ z A~ vFf~ n~ !=A~ 0 l@@@@$@@@@@ @ @ @t @G @@@@{@{@y@y@@@@@@@@@1@2@2@! $35,000 under $40,000~ v`%A~ x0@~ x@~ xH>A~ x@~ x@@~ v@~ z A~  v~  2#~  .~~  Q+  ! $40,000 under $45,000~ v@H)A~ x@~ x@~ xA~ x@~ x@~ v`I@~ zpA~  v~9~  f]N~  ~  A ! $45,000 under $50,000~ v*A~ xȍA~ xk@~ xh A~ x@~ x*@~ v@~ z$ A~  v2f~  ~  F~  V! ! $50,000 under $55,000~ v^r0~ x@EA~ x`J@~ x@~ x@@~ x@~ v`@~ z8/A~  vb~  ~  @A~  w ! $55,000 under $60,000~ vI-~ x0@~ x@~ xx A~ x;@~ x@~ v@~ z( A~  v f~  Z~  FÃ~   ! $60,000 under $75,000~ vy~ xxA~ x@~ xdA~ x@~ x@~ v 0@~ z|A~  v‡~  ( ~  UA~  = " $75,000 under $100,000~ vVj}~ xܼA~ x @~ x0~ x@~ x@~ vHA~ z3~  v&~  4 ~  dh~  RU # $100,000 under $200,000~ v2u~ x>)~ x@~ x;~ x@~ x8A~ vH4A~ zfD~  v~  ~  [ A # $200,000 under $500,000~ vF ~ x6A~ x@~ x0A~ x@@~ xA~ v@~ zΖK~  vj~  ~  6A~  u9V %  $500,000 under $1,000,000~ v@~ x@A~ x@~ xDA~ xD@~ x0b@~ v@~ zh"A  -  -~  A~  Y'    $1,000,000 or more~ v@~ xA~ x @~ xA3~ xP@~ x@~ v۹@~ z9  -  -~  A~  qj   *Taxable returns, total~ |>~ ~~~ ~s%~ ~+\~ ~` A~ ~/~ |(A~ J~  |6~  b8~  9  A  ! *Nontaxable returns, total~ |~c/~ ~,A~ ~@~ ~`A~ ~P@~ ~ @~ |w@~  A~  |\~  R~  N,~  MA   / , , , , , , , ,  ,  ,  :  :  !UIncome tax before creditsUTotal tax credits UIncome tax after creditsUAlternative minimum tax UTotal income tax  $ $ %oSize of adjusted gross income Number ofAmount Number ofAmount Number ofAmount Number ofAmount  Number of Amount $D(returns((returns((returns((returns( (returns C   ~  Z~  @Z~  Z~  Z~  [~  @[~  [~  [~  \~  @\ *All returns, total~ ~]~lA~ ~ ~ ~"|։XA~ ,T'A~ T~  ~܄ |A    Under $5,000~ x@~ x@{*1,848 {*73~ x@~ v@ {*44{*2,241~  x@~  zO@   $5,000 under $10,000~ x@~ x@_@~ {@~ {@~ x+@~ vg@ {*160{*6,359~  x5@~  z@ ! $10,000 under $15,000~ x4A~ x A~ {@'@~ {@~ x\A~ v A~ {x@~ {@~  xA~  zP8 A ! $15,000 under $20,000~ x4~ xW&A~ {@A~ {@~ x~.~ v$A~ {@~ {@~  xhC'A~  zf) ! $20,000 under $25,000~ xnP~ xl~ {lA~ {- A~ xL0A~ v^{*1,087{*6,532~  x0A~  z^_ ! $25,000 under $30,000~ xb~ xp~ {,A~ { A~ xX~ vRg~ {ʦ@~ {$@~  xίX~  zDA ! $30,000 under $35,000~ xNt~ x.'~ {`t#A~ {xA~ xn~ v ~ {&@~ {6@~  xn~  zF: ! $35,000 under $40,000~ xV~~ x*~ {ff.~ {F"~ xfz~ v^>l{*3,146{*3,488~  xjuz~  ztl ! $40,000 under $45,000~ x@A~ xʥ~ {.7~ {*~ x~ vƐ~ {@~ {̮@~  x*~  z^ ! $45,000 under $50,000~ xF~ x^~ {/A~ {^[5~ x~ vNcA~ {B@~ {@~  xV~  z2j ! $50,000 under $55,000~ x@A~ x.~ {>~ {+A~ xNm~ v~ { @~ { @~  x~~  z{ ! $55,000 under $60,000~ xă~ x~ {(/A~ { +A~ x\q@A~ vV~ {6@~ {@~  x2~  ze ! $60,000 under $75,000~ xUA~ x9 ~ {Ҝ~ {΅~ xRY^~ v6 ~ {4@~ {Q@~  x[^~  zn}   l@!@"@#@$$@%@&@'@(@)@*@+@t,|@G- @. @/ @0 @{1 @{2 @y3 @y4 @5@6 @7 @8 @9 @: @;@<@1=@2>@2?@"  $75,000 under $100,000~ xdh~ x"7~ {&9~ {RF~ xhVA~ v~ {@~ {A~  xlh~  z>X  #! $100,000 under $200,000~ !xR[~ !x ~ !{=u~ !{fxT~ !xf[~ !vR~ !{pNA~ !{`'A~ ! x[~ ! z! #" $200,000 under $500,000~ "x6A~ "xR~ "{@ZA~ "{4~ "xZ~ "vF~ "{p A~ "{Ib~ " xZ~ " zn" %# $500,000 under $1,000,000~ #xA~ #xFƘ ~ #{@~ #{+~ #x,A~ #v m ~ #{ @~ #{+~ # x\A~ # z # $ $1,000,000 or more~ $xA~ $xN ~ ${@~ ${J|~ $xA~ $v2/ ~ ${[@~ ${ o3A~ $ xA~ $ zu} $ %*Taxable returns, total~ %~z]%~{A~ %m~ %Ґ~ %~"%|։XA~ %,T'A~ %T~ % ~܄% |A% % % !&*Nontaxable returns, total~ &~+~ &~$~ &+~ &$ &- &- &- &- & - & -& & & '!':':':':':':':':' :' :' ' ' n(f* Estimate should be used with caution due to the small number of sample returns on which it is based.((((((((( ( ( R)J**Data combined to avoid disclosure of information for specific taxpayers.))))))))) ) ) ?*7NOTE: Detail may not add to totals because of rounding.********* * * n+fSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1998, Publication 1304 (Rev. 4-2001).+ , - . / 0 1 2 3 44+4+4+4+4+4+4+4+4 4 4 4 4 5 6 7 8 9 @l@A@B@C@$D@E@F@G@H@I@J @K@tL@GM@N@O@P&&@{Q&&@{R&&@yS&&@yT&&@U&&@V&&@W&&@X&&@Y&&@Z&&@[&&@\&&@1]&&@2^&&@2_&&@GG+G+G+G+G+G+G+G+G G G G HH+H+H+H+H+H+H+H+H H H H H +I +`&&l@a&&@b&&@c&&@$d&&@e&&@f&&@g&&@h&&@i&&@j&&@k&&@tl&&@Gm&&@n&&@o&&@p&&@{q&&@{r&&@ys&&@yt&&@u&&@v&&@w&&@x&&@y&&@z&&@{&&@|&&@1}&&@2~&&@2&&@&&l@&&@&&@&&@$&&@&&@&&@&&@&&@&&@&&@&&@t&&@G&&@&&@&&@@{@{@y@y@@@@@@@@@1@2@     +D@ @ @ @$ @ @ @ @ @ @ @ @t @G @ @ @ @{ *!@@@@@@@@1          +     +          l@@ @ @$ @ @ @ @ @ @ @ @t @G @ @ @ @{ @ *@@ @@@@@@@@@+          ++     D@@@@$@@@@@@@@t@G@@*@@@@@@@@@@@@               l@@@@$@@@@@ @ @  @ *@@@P@d@ d@@n@n@n@n@n@n@d@d@d@d@d@                                          H      l@!d@"d@#d@$$d@%d@&d@'d@(d@)d@*d@+d@,d@-.*@/d$0@12@34@5@6@7@8@9@:@;@<@=@>@?@          !!!!!!!!!!""""""""""##########$$$$$$$$$$%%%%%%%%%%&&&&&&&&&&''''''''''(((((((((())))))))))**********++++++++++,,,,,,,,,, , , , , ,,,,,,,,,,---------- - - - - ----------..........////////// / / / / //0$0$1111111111 1 1 1 1 11223333333333 3 3 3 3 3344@&X@A&@B&@C&@$D&@E&@F&G&H&*@I&n@J&n@K&n@L&n@@M&(@N&@O&@$P&@Q&@R&@S&@U&V&@W&@X&@Y&@Z&@[&@\&@]&@^&@_&@FFFFFFFFFF F F F F FFFFFFFFFFFGGGGGGGGGG G G G G GGGGGGGGGGGHHHHHHHHHHHIIIIIIIIIIIJJJJJJJJJJJKKKKKKKKKKKLLL$L%M$M%N$N%O$O%P$P%Q$Q%R$R%S$S%UUUUUUUUUU U U U U UUVV`@a@b@c@$d@e@f@g@hij*@k@l@@m @n @hhhhhhhhhh h h h h hhiiiiiiiiii i i i i jjlmn= # X/> ????m{wDVEDV?hT0q0T0hTAq0Fq0 mhT0 {]l0@{Dl0 {XXloqq     "