\pjnwill00  =UI $=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} }  } I} } I} I} $   l@ @ @  c   @ @ @ @ @ @ @t @G @ @ @ @{ @{ @y @y @{ @ @ @ @ @ @y @T @{ @ @ @,Table 1.3 --1999, 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~ 3& L5P5A~ 7 5 A~ 9~ 3Ƃ     )Salaries and wages~ 3 5`NA~ 7J]:  5>A~ 9}~ 3|A       )Taxable interest~ 3~ 5])~ 7>X~ 5:~ 9Dt/A~ 3z       )Tax-exempt interest~ 3V%~ 5# ~ 7~~ 5~ 9@~ 3O       ) Dividends~ 3~ 5 ~ 7 5qA~ 5 u~ 9A~ 3dFA       )State income tax refunds~ 39~ 52.I~ 7Ff~ 5-~ 9A~ 3lA      )Alimony received~ 3A~ 5&L~ 7@~ 5@~ 9@~ 3P A    Business or profession:357593    ( Net income~ 3#~ 57~ 76~ 5)~ 9( A~ 3     (Net loss~ 3~ 5*' ~ 7~ 5~!~ 9D@~ 3/%     Sales of capital assets:357593    (Net gain in AGI~ 3R5A~ 7E~ 5^~ 9oA~ 3f    (Net loss in AGI~ 3=~ 5X~ 7憼~ 5~mt~ 9@~ 3@    3)+Sales of property other than capital assets~ 3i~ 5 :~ 7P~ 5Nm~ 9@~ 3    !)Taxable IRA distributions~ 3_A~ 5¨~ 742~ 5C+~ 9@~ 3T0A    %)Pensions and annuities in AGI~ 3z~ 5ꦍH~ 7~ 5/~ 9PA~ 3W    Rent and royalty:357593    ( Net income~ 3zd~ 5JUF ~ 7~ 56 ~ 99@~ 3+A    ( Net loss [1]~ 3fv7~ 5b~ 7~ 5٣~ 9@~ 3$A    $)Farm rental income less loss~ 3 #A~ 5 ~ 7L8A~ 5AA~ 9[@~ 3@@    :-2Partnership and S Corporation net income less loss~ 3&~ 5nR2~ 7w~ 5^ *~ 9`@~ 3>     -)%Estate and trust net income less loss~ 3!~ 5@[~ 7XA~ 5{~ 9@~ 3A    !)Farm net income less loss~ 3|~ 5r~ 7e~ 5s~ 9'@~ 3@I    !)Unemployment compensation~ 3~ 5n-~ 7~ 5-4~ 9N@~ 3A     l@! @" @ # @$ @ % @& @' @( @) @* @+ @t, @G- @. @/ @0 @{1 @{2 @y3 @y4 @{5 @6 @7 @8 @9 @: @y; @T< @{= @> @? @' )Social security benefits in AGI~ 3WA~ 5u~ 7Ni~ 5z ~ 9@~ 3ƕ1      !)Other income less loss~ !3R:~ !5xt~ !7N޽~ !5>~ !9@@~ !3 $A!!! ! ! ! #")Total statutory adjustments~ "3g~ "5ž ~ "7,~ "5~r ~ "9*A~ "3VT=""" " " " #( IRA payments~ #3 ~ #5*~ #7vP~ #5d~ #9 @~ #3(@### # # # '$(Student loan interest deduction~ $3x~ $5~ $7k~ $5h,A $9- $3-$$$ $ $ $  %(Payments to a Keogh plan~ %3&M~ %5 ~ %7>;~ %5Q~ %9@_@~ %3A%%% % % % )&(!Deduction for self-employment tax~ &3LX~ &5ʧ~ &7)~ &5b~ &9@ A~ &3\A&&& & & & 0'((Self-employed health insurance deduction~ '3N~ '5K~ '79~ '5RH~ '9 &@~ '3?@''' ' ' ' "((Moving expenses adjustment~ (3&3<~ (5*~ (7{A~ (5.:V~ (9@~ (3@((( ( ( ( ))(!Medical savings account deduction~ )3 @~ )5@~ )7@~ )5`@~ )9x@~ )3؝@))) ) ) ) !*)Total itemized deductions~ *3FQ *5AA~ *7 =*5*A~ *9 M/A~ *3BY*** * * * -+(%Medical and dental expenses deduction~ +3 (g~ +5-o~ +7t~ +5 g~ +9p@~ +3A+++ + + + ,(Taxes paid deduction~ ,3Bn ~ ,56D?~ ,7B3~ ,5R0~ ,9&a<~ ,32,,, , , , -(Interest paid deduction~ -3< ~ -5.E~ -7~ -5%4~ -9,~ -39L--- - - - .(Contributions deduction~ .3>.x~ .5R"~ .7J~ .5~ .9L(A~ .3T... . . . (/( Casualty or theft loss deduction~ /3p@~ /5P~ /7 @~ /5:~ /9@~ /3@/// / / / &0(Total miscellaneous deductions~ 03Hh~ 05Q ~ 07l~ 05~ 09iA~ 0305A000 0 0 0  1)Basic standard deduction~ 13r~ 15F7k~ 176~ 152s'~ 197O~ 13қ111 1 1 1 %2)Additional standard deduction~ 23b~ 25֟f~ 27[~ 25P~ 29@~ 23M@222 2 2 2 3)Taxable income~ 33235@A~ 37z" 35@N@A~ 39.~ 33ވ333 3 3 3 4)Total tax credits~ 43n4~ 45ⱎ~ 47|C~ 45r~ 49DoA~ 43D!A444 4 4 4 5(Child care credit~ 53Ty~ 55.G~ 57G~ 55=;A~ 59@~ 53@555 5 5 5 *6("Credit for the elderly or disabled~ 631A~ 65k@~ 67f@~ 65r@ 69- 63-666 6 6 6 7(Child tax credit~ 73N3~ 75~ 77Z ~ 752wu~ 79L?A~ 73A777 7 7 7 8(Education credit~ 83܈~ 85nI#~ 87~ 85ĎHA 89- 83-888 8 8 8 9(Foreign tax credit~ 93HA~ 95J-~ 97.w~ 95%~ 99@~ 93A999 9 9 9 2:1*Earned income credit used to offset income:3:5:7:5:9:3::: : : : ;0tax before credits~ ;3F~ ;5u~ ;777~ ;5&A ;9- ;3-;;; ; ; ; <(Minimum tax credit~ <3CA~ <5<~ <7HA~ <53~ <9@~ <3*@<<< < < < =(General business credit~ =3A~ =5`'A~ =7؃ A~ =5%~ =9@~ =3@=== = = = *>("Empowerment zone employment credit~ >3@~ >5@~ >7/@~ >5@~ >9F@~ >3t@>>> > > > *?("Nonconventional source fuel credit~ ?3@@~ ?5@~ ?7@~ ?5M@~ ?90x@~ ?3@??? ? ? ? @ l@A @B @ C @D @ E @F @G @H I .J @K @tL @gM c@N p@O ~@P@{Qa@{R^@yS@yTv@{Up@Vs@Wi@Xx@Y@Z_@y[j@T\h@{]`@^o@_o@ @)Income tax after credits~ @3:@5yA~ @7R @5ޝA~ @9^|~ @3F}@@@ @ @ @ A)Alternative minimum tax~ A3>#>~ A5^~ A7%A~ A5>s)~ A9O@~ A3`AAAA A A A B)Total income tax~ B3B5 &A~ B7N B5,A~ B9 }~ B3> *BBB B B B C)Total tax liability~ C3(C511A~ C7 ^ C5dA~ C9Ҡ~ C3LqACCC C C C D)Total tax payments~ D3"1D5CA~ D7AD5A~ D9N{~ D32HDDD D D D E(Income tax withheld~ E3.E5"sA~ E7jI ~ E5,Fp~ E9.~~ E3PEEE E E E F(Estimated tax payments~ F32#~ F5.~ F7R~ F5nY"~ F9A~ F3FFF F F F G)Overpayment refunded~ G3~ G5%~ G7J~ G5H~ G9oS~ G3*gGGG G G G !H+Tax due at time of filing~ H4H~ H6d~ H8¢p~ H62~ H:5~ H46HHH H H H &I/ Footnotes at end of table.I2I2I2I2I2I2III I I I J,Table 1.3 --1999, Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalK,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$~ Q&~ Q(*R)"Adjusted gross income less deficit~ R9K=~ R3h~ R;`@~ R7X~ R36 R3@GAS)Salaries and wages~ S9~ S3Z~ S;Q@~ S7z~ S3- S3zAT)Taxable interest~ T9 ~ T3N~ T; @~ T7A~ T3F\~ T3l0U)Tax-exempt interest~ U9`@~ U3f,~ U;F@~ U7`Y@~ U3;A~ U3&A2V) Dividends~ V9nP~ V3Z۸~ V;@~ V7s@~ V3 ~ V3'  W)State income tax refunds~ W9@7A~ W3TB~ W;|@~ W7@~ W3Z~ W3ރX)Alimony receivedX9 **154,818X3 **1,978,886 X;** X7**~ X3h A~ X3/YBusiness or profession:Y9Y3Y;Y7Y3Y3Z( Net income~ Z9*O~ Z3V~ Z;׳@~ Z7XA~ Z3y~ Z3r4 [(Net loss~ [9A~ [3<;A~ [;n@~ [7@~ [3>~ [3T \Sales of capital assets:\9\3\;\7\3\3](Net gain in AGI~ ]9$"A~ ]3~ ];@@~ ]7A~ ]3kk~ ]3ND^(Net loss in AGI~ ^9p! A~ ^3A~ ^;@~ ^7@~ ^3 #l)Total statutory adjustments~ l9~~ l3F~ l;T@~ l7J@~ l3RѨ~ l3*hAm( IRA payments~ m9H+A~ m3DA~ m;@~ m7@~ m3NB~ m3:A'n(Student loan interest deduction~ n9A~ n3A~ n;H@~ n7h@~ n3u~ n3zxD o(Payments to a Keogh plan~ o9&@~ o3hA~ o;@~ o7K@~ o3h$ A~ o3Nk)p(!Deduction for self-employment tax~ p9vSP~ p3Ԩ.A~ p;ұ@~ p7i@~ p3IA~ p3FA0q((Self-employed health insurance deduction~ q98A~ q37A~ q;@~ q7Ң@~ q334~ q3?"r(Moving expenses adjustment~ r9@~ r3p[@ r;- r7-~ r30A~ r3.&)s(!Medical savings account deductions9*2,214s3*2,492 s;- s7-s3*17,049s3*14,628!t)Total itemized deductions~ t9Q~ t3 ~ t; @~ t7#-~ t34o~ t3lf"-u(%Medical and dental expenses deduction~ u9dA~ u3VR~ u;Q@~ u7@@~ u3.|~ u3Av(Taxes paid deduction~ v9 ֨~ v3~ v;`@~ v7 A~ v3S~ v3F w(Interest paid deduction~ w9vo~ w3&ow~ w;@~ w7LIA~ w3FZA~ w3F x(Contributions deduction~ x9BA~ x3$~ x; @~ x7@~ x3~ x3s(y( Casualty or theft loss deductiony9*10,999y3*52,331y;*2,025y7*10,237y3*33,180y3*298,131&z(Total miscellaneous deductions~ z95~ z3G~ z;u@~ z7@f@~ z3FA~ z3 {)Basic standard deduction~ {9~ {3~ {; @~ {7ȠA~ {36{ ~ {3 xy+%|)Additional standard deduction~ |95A~ |3KA~ |;#@~ |7n@~ |37~ |3M})Taxable income~ }9~ }3l3~ };l@~ }7FՓ~ }3" }3BA~)Total tax credits~ ~9.~ ~3R[A~ ~;@~ ~7@~ ~3Ά*~ ~3w(Child care credit~ 9q~ 3G2~ ;@~ 7@~ 3@~ 3@ @ @ p@  p@ r@  r@ r@ r@ w@ ~@. @ x@t w@G p@ s          @*("Credit for the elderly or disabled9*14,7643*1,403 ;- 7-3*123,2213*24,432(Child tax credit~ 9~ 3Ε~ ;@@~ 7D@~ 3>)~ 30RA(Education credit~ 9"A~ 3= ~ 3z/)Alternative minimum tax~ 9@@~ 3,A~ ;j@~ 7`@~ 3vA~ 3t2A)Total income tax~ 9.~ 3:~ ;@~ 7|A~ 3= ~ 3vN/)Total tax liability~ 9"~ 3S~ ; @~ 7bA~ 3 ~ 3S0)Total tax payments~ 99~ 3>j ~ ;Ж@~ 7!~ 3*~2 ~ 3R3    (Income tax withheld~ 9~ 3\8 ~ ; .@~ 7}A~ 3nt ~ 3 A'    (Estimated tax payments~ 9yA~ 3Y~ ;@~ 7@~ 3J,~ 3&9     )Overpayment refunded~ 9fq~ 3V ~ ;b@~ 7+A~ 3: ~ 30o    !+Tax due at time of filing~ <0A~ = ~ >@~ ?P@~ BJ ~ B[    nf* Estimate should be used with caution due to the small number of sample returns on which it is based.    SK** Data combined to avoid disclosure of information for specific taxpayers.    1)[1] includes nondeductible rental losses.    >6NOTE: Detail may not add to total because of rounding.    oCgSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1999, Publication 1304 (Rev. 10-2001).  = <!#> ????m{wDVEDVhT0q0T0hTAq0Fq0 mhT0{]l0@{Dl0{XXlqq     "