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FTotal~ /4橝 0P陌M鰽 0@铐餉 /€隻U逜 /臥蜛~ /f^抸 /€C[0虯~ 1垬@~ 1酄@N 10 percent~ 2姯K~ 3��~ 3朖Q~ 2j9Q~ 2d� A~ 2x� A~ 2VA~ 4t@~ 4岪$N 15 percent (Form 8814) [1]~ 2捆誁~ 3《纞 3@貮~ 2@貮~ 2瓳~ 2瓳~ 2€嘉@4[4]~ 4璺@ E 15 percent~ 2哊G 3掮?蹵 3~B蜛 2蟔吠A~ 2"`$~ 2b侉#~ 2差�~ 4悈@~ 4擛N 20 percent~ 2�?U~ 3炓2~ 3匁&~ 2��~ 2j淊~ 2�^~ 2唘5~ 4€朄~ 4€2@N 25 percent~ 2€:鍬~ 3r9 ~ 3�~ 2H�7A~ 2\�5A~ 2H�A~ 2殮X~ 41@~ 4悷@ (N 28 percent (capital gains) [2]~ 2纕餈~ 3�YA~ 3�/9~ 2溒A~ 2>u?~ 2`魼~ 2紥/A~ 4垬@~ 4悷@N 28 percent~ 2种~3@鬆缔A3�譇~ 2Z�P~ 2螡G~ 2瀶m~ 2�侲~ 4朄~ 4`滰E 31 percent~ 2矄�3�-罙~ 37€p~ 2�~ 2聶�~ 2�* ~ 2蝁�~ 4牉@~ 48@E 36 percent~ 2>襙~ 3�@f~ 3侭,X~ K騥�~ 2N勅~ 2B峐~ 2耫�~ 5H~ 5,E 39.6 percent~ 2,A3€冧4螦3€[_藺~ 2侬t~ 220縅~ 2n@5.~ 2巼鬒~ 4 ~ 4x〡N Form 8615 [3]~ 6€� A~ 7炟F~ 7骈,~ 6� ~ 6�.G~ 6谺~ 66E~ 4|燖~ 4洹@!8Joint returns and returns33333335 58of surviving spouses33333335 5 FTotal~ /┘ 0€億u顰0 �"[鏏/�.訟/€筂斉A~ /鈺U/G*臕~ 1欯~ 1€6@N 10 percent~ 9恌A~ :$鉣A~ :*!�~ :�~ :�A~ :�A~ :xSA~ 4@~ 4`岪$N 15 percent (Form 8814) [1] :** :** :** :** :** :** :** 4** 4**E 15 percent~ 9 懲:�蜛:€[�繟~ :簭\~~ :枓1~ :艸�~ :嶨5~ 4饎@~ 4皳@N 20 percent~ 9疅.~ :^#~ :鶼J~ :瀈B~ :漯~ :V�~ :�!~ 4-@~ 48滰N 25 percent~ 9 %郂~ :��~ :稑T~ ::K~ :簑C~ :信A~ :獢D~ 4@欯~ 4h烜(N 28 percent (capital gains) [2] :** :** :** :** :** :** :** 4** 4**N 28 percent~ 2N�:€l誂:a⒉螦~ :n摷5~ :n责0~ :^�~ :谏�/~ 4笗@~ 4`滰 ,l�! ,��" ,��# ,��$ ,��% ,x�& ,�' ,��( ,��) ,��* ,��+ ,��, ,�@- ,��. ,��/ ,��0 ,��1 ,��2 ,��3 ,v�4 ,s�5 ,��6 ,��7 ,��8 ,��9 ,��: ,�@; ,��<� ,��= ,��> ,��? ,�� E 31 percent~ 2n�~ :Z$筟~ :轢J~ :~孡~ ::鑰~ :€~ :贳�~ 4濦~ 4槩@!E 36 percent~ !2鎁I~ !:�dQ~ !:帎艵~ !:騰 ~ !:Z�~ !:傛�~ !:<綊A~ !57@~ ! 5"E 39.6 percent~ "2D�'A":€南I蔄":€胡媲A~ ":矒謅~ ":6焘>~ ":蕅�&~ ":f燨>~ "4 ~ " 4x〡#N Form 8615 [3]~ #9~ #:~ #:~ #:~ #:~ #:~ #:#4[4]# 4[4]$8Returns of married$;$<�$<�$;$;$;$;$5$ 5!%8persons filing separately%"%"%"%"%"%"%"%"% " &FTotal~ &/灛�~ &0>�~ &0e+~ &/VH� ~ &/襸�~ &/炆�~ &/>彠~ &10汙~ & 1'N 10 percent~ '9兡@~ ':h�A~ ':燩頏~ ':B頏~ ':F窣~ ':5窣~ ':鲁@~ '4€k@~ ' 4P堾$(N 15 percent (Form 8814) [1] (:** (:** (:** (:** (:** (:** (:** (4** ( 4**)E 15 percent~ )9�3A~ ):/~ ):g~ ):癭~ ):vn�~ ):€6@A~ ):歮w~ )4@~ ) 4h旲*N 20 percent~ *9椝@~ *:重~ *:鹩~ *:� �~ *:^)~ *:�4#A~ *:+~ *4皹@~ * 4,燖+N 25 percent~ +:x扏~ +:(4A~ +:x*A~ +:�鬇~ +: 銨~ +:誁~ +:鄓錊~ +43@~ + 4 (,N 28 percent (capital gains) [2] ,:** ,:** ,:** ,:** ,:**~ ,:"@ ,:** ,4** , 4**-N 28 percent~ -:杢-~ -:�5 ~ -:狪�~ -:^s�~ -:*'~ -:剠2>2?2@2@2@2A2 A38 of households3=3>3>3?3@3@3@3A3 A 4FTotal~ 4/Z!�~ 40扙 d~ 40寖7~ 4/R垵%~ 4/vP� ~ 4/2�~ 4/*�-~ 41爥@~ 4 1鴸@5N 10 percent~ 5:垃訞~ 5:惁"A~ 5:�A~ 5:�A~ 5:溬@~ 5:@溬@~ 5:纀訞~ 54@u@~ 5 4 @$6N 15 percent (Form 8814) [1]6:*6,6766:*78,5056:*7,3796:*7,3796:*1,1076:*1,1076:*30664*0.46 4*4.17E 15 percent~ 7:趖�~ 7:J禴D~ 7:R�'~ 7:�(�~ 7:b{�~ 7:��~ 7:&~ 74€{@~ 7 4#@8N 20 percent~ 8:€纛@~ 8:謣�~ 8:纣D~ 8:z~ 8:�7~ 8:厘"A~ 8:�,A~ 84@旲~ 8 4汙9N 25 percent9:*5609:*152,5869:*133,2129:*27,2269:*27,0249:*6,8079:*29,281 94*19.29 4*22(:N 28 percent (capital gains) [2]~ ::~ ::~ ::~ ::~ ::~ ::~ :::4[4]: 4[4];N 28 percent~ ;:瀢P~ ;:0~ ;:喌v~ ;:&�=~ ;:2脎~ ;:€MA~ ;:苣~ ;4x擛~ ; 4鴽@<�E 31 percent~ <�:坤馌~ <�:~ <�:猲~ <�:�e~ <�:tw@A~ <�:孫A~ <�:畍�~ <�4h烜~ <� 48=E 36 percent~ =:噙酅~ =:*B#~ =:�;�~ =:荹~ =:N2�~ =:6 !~ =:猭�~ =5p~ = 5T>E 39.6 percent~ >:€┪@~ >:禣�~ >:姙�~ >:2~ >:邯3~ >:謗�~ >:>+-~ >4\~ > 4堠@?N Form 8615 [3]~ ?:~ ?:~ ?:~ ?:~ ?:~ ?:~ ?:?4[4]? 4[4]@ ,l�A ,d�B ,��C ,q� D ,��E ,��F ,��G ,��H ,��I ,��J ,t�K ,��L ,�M ,��N ,��O ,��P ,��Q ,��R ,�@S ,��T ,��U ,��V ,��W ,��X ,�@Y ,�@Z ,�@[ ,@\ ,@] ,@^ ,{@_ ,@@P@Q@Q@Q@Q@Q@Q@Q@R@ R�A yTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 2000AAAAAAAAA BS--ContinuedBBBBBBBBB _CIW[All figures are estimates based on samples--money amounts are in thousands of dollars]CJCJCJCJCJCJ CJ CJ C J D&D(D"D#Modified taxable incomeD$D# Tax generatedD$ D#Income tax after creditsD$D $E!EHE% Adjusted E"E"E"E"E"E#As a percentage of--E $F!Highest marginal rateF% Number of F%grossF%Taxed atF%Taxed atF% F%AtF%F%AdjustedF %Modified!G!at which tax was computedG%returnsG(incomeG% all ratesG%marginalG%At all ratesG%marginal G%Total G%grossG %taxableH'HHHL(less deficit)HHH%rateHHH%rateHHH%incomeH %incomeI)I*I*I*I*I*I*I*I*(less deficit)I *J+~ J,�?~ J,@~ J,@~ J,@~ J,@~ J,@~ J,@~ J, @~ J ,"@!K8Returns of single personsKBKBKBKBKBKBKBK5K 5 LFTotal~ L/� L0@�_諥L0駜F蠥L/€傈^繟~ L/L5~ L/马~ L/�#�4~ L1鴸@~ L 1悷@MN 10 percent~ M:^�:~ M:睮�~ M:禲�~ M:奡�~ M:�A~ M:尰A~ M:X.A~ M4@~ M M岪$NN 15 percent (Form 8814) [1]~ N:~ N:~ N:~ N:~ N:~ N:~ N:N4[4]N M[4]OE 15 percent~ O:柾�O:€掵罙~ O:蘊~ O:2�M~ O:恒�~ O:罴�~ O:n怱~ O4饓@~ O 4€朄PN 20 percent~ P:P� A~ P:歟=~ P:">� ~ P:z�~ P:�~ P:貃SA~ P:頨�~ P4朄~ P 4H淍QN 25 percent~ Q:锬@~ Q: �6A~ Q:度M~ Q:iA~ Q:杵A~ Q:i隌~ Q: A~ Q4笟@~ Q 44@(RN 28 percent (capital gains) [2]~ R:@涝@~ R:撄f~ R:.霻~ R:衘A~ R:槹A~ R:捩@~ R:xOA~ R4袥@~ R 4酄@SN 28 percent~ S:Z赟~ S:议Uw~ S:~糥^~ S:n鯂~ S:�~ S:6Y~ S:B�~ S4槜@~ S 4貪@TE 31 percent~ T:鲸]~ T:�o(~ T:"66"~ T:�{~ T:6慓~ T:n甉~ T:�S~ T4燖~ T 4@UE 36 percent~ U:寄A~ U:>PP~ U:芁T~ U:BW�~ U:龃H~ U:~虷~ U:^覱~ U5t~ U 5籁@VE 39.6 percent~ V:p荀@~ V:^�"~ V:�~ V:FAl ~ V:2瑧~ V:柿P~ V:烉p~ V4>@~ V 4穿@WT Form 8615 [3]~ WC€� A~ WC炟F~ WC骈,~ WC� ~ WC�.G~ WC谺~ WC6E~ WD|燖~ W D洹@nXUf* Estimate should be used with caution due to the small number of sample returns on which it is based.XGXGXGXGXGXGXGXGX G�YU|** Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.YGYGYGYGYGYGYGYGY G�ZU�[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made the election to report the child's investment income (if it was from interest or dividends totaling ZGZGZGZGZGZGZGZGZ G�[U�between $700 and $7,000) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependents' income.[G[G[G[G[G[G[G[G[ G�\U�[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate, which otherwise (based on ordinary income) would be taxed at a higher \G\G\G\G\G\G\G\G\ G]Urate than 28 percent.]G]G]G]G]G]G]G]G] G�^U�[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,400. The returns in this rate classification are not distributed by tax rate.^G^G^G^G^G^G^G^G^ G$_U[4] Percentage not computed._G_G_G_G_G_G_G_G_ G`,(@a,D@f�i@`U8NOTE: Detail may not add to totals because of rounding.eaV]SOURCE: IRS, Statistics of Income Bulletin, Winter 2002-2003, Publication 1136 (Rev. 4-2003).fO]P_`f��4ti]P 0s1Z�4�4veti]P0s1f�L�4veti]P>s?M��4egul]P >s?Z�$�4veti]P"s#€�<�4veti]\"s#f�� 4 veti]P"€s��4veti]P &&�'f��4veti]P '&�'f��04veti]P,L€Mf��04egul]P- €s��04veti= ��F> ��?�?�?�?m虖己苎閣$�蟅浜暟$�蟅暮鄳鼗峄�*0�峄鄳鼗鄳鼗�*0�*0鼗T��)鄳 �蓟�(0鼗�0�(0 �<�蓟<�`��(霿P霿X霿W办W鞼<�qq ��" ��