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�ݵ|г�? �4@�? �Q�|a2�? �?W[? �No adjusted gross income�K�?�Q�|a�?�u�V @�٬�2@ �jMS� @ ��g@ �OjMs@ �W�?�Oec�?��:M� �? ��^)�? �7A`P@ �2%�? �@�@$�$5,000,000 under $10,000,000�q �-?�%u��?�2w-!?�{Pk�?�W[�?�d]K��?��H�?� �c? �ڊe? �Mb�? �uq ? ��S�?�$10,000,000 or more~ �~ �~ �~ �~ �~ �~ �~ �~  �~  �~  �~  ��Taxable returns, total�fc]F�?�M�?�y�&1?�s�A?�!rh�?�H.�!�?�Cl?�K7? �:H? �_LJ�? �k g�? ��H.�? �No adjusted gross income�x�&11@�_�QZ@�w#�6@�Gx $(*@�ڊe1@�QI� @�&S�3@�y�):�&@ �_vO>1@ ��46�@ ��&11@ �+e"@�$1 under $5,000��H�@�|a2U�@�U0*�P@�+�N@� g�*@�NbX9t$@~ �@�_vOC@ � cZB~@ �v�"@ ��:M� @ �}?5^%@�$5,000 under $10,000�K�=U@�S@��S@�C6@�MbX�@�Af�$@�_�2@�^I E@ �r@ �J�4(@ �ΪV,@~  �@�$10,000 under $15,000�QI�?�0�' ?�:M�?�Qkw�?�� @�/n��@�㥛 �)@~ �ȡ@ � �@~  �@ �t��@ �fj &@ ,l��! ,���" ,���# ,���$ ,���% ,���& ,���' ,���( ,���) ,���* ,���+ ,���, ,�@- ,�@. ,�@/ ,Q@ 0 ,�1 ,��2 ,��3 ,�4 ,��5 ,��X6 ,�@7 ,�@8 ,�@9 ,�@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@ �$15,000 under $20,000 �1�*�? � g�? �H}8g�? �z�,C? �K�=@ �6�>W[1@ �镒%@ �W�/�'/9@ � Ac]@ �J�4@ �Tt$��@ �fj #@!�$20,000 under $25,000!� Ac]�?!��2ı.n�?!�d]Fx�?!��<,Ԛ?!�Bi^@!�UN@@!�6!@$�$40,000 under $50,000$�ŏ1w-!�?$�vq �-�?$�%C?$�0�' ?$�ʡE�?$��0�*@$�fj�@$�?ܵ�+@$ �EGr�i@$ �<,Ԛ@$ �1�*@$ ���@%�$50,000 under $75,000%�Ԛ��?%�a+e�?%�-�?%��,C�?~ %�[@%�T�@%�t$��>@%�Y�8�!@% �&S�?% �vZ@% �Cl�?% �d]K@&�$75,000 under $100,000&� qh�?&�<,Ԛ�?&�X�5�;N�?~ &�`[@&�S�?&�Έ� @&�K7@&�ё\C:"@& �Ӽ�?& �H.�@& �kw�@& �Bi�@'�$100,000 under $200,000'��0�*�?'�Dio?'�V-?'�kw#�?'��=yX�5�?'�r�/@'�2% @'�� ��@' ��?' �� F%u�@' �6?*�'1�Z�?*�x�&1�?*� cZB>�?~ * �0P@* �V-?* �x#�?* �b4�8�?!+�Nontaxable returns, total+��6[ �?+� $(~�?+�Ǻ�?+��z6�>�?+�Έ� �?+��!u`@+�L7A`�@+�l�1@+ ��=yX?~ + �Tq@+ �;M� O�?+ ��8m� @%,^ Footnotes at end of table.,,,,,,,,, , , , �-_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM.RE(Coefficient of variation for number of returns and amount (percent))0:0 State income0!0 Alimony0!0`Business or profession0"0"0"0 Capital gain0 a0 Capital gain0 !1.Size of adjusted1b tax refunds1#1breceived1#1b Net income1#1bNet loss1#1 b distributions1 ##1 bdistributions (post 5/5/03)1 #2c gross income2) Number of2)Amount2) Number of2)Amount2) Number of2)Amount2) Number of2)Amount2 ) Number of2 )Amount2 ) Number of2 )Amount33dreturns3e3dreturns3e3dreturns3e3dreturns3e3 dreturns3 e3 dreturns3 e4~ 4f*@~ 4f,@~ 4f.@~ 4f0@~ 4f1@~ 4f2@~ 4f3@~ 4f4@~ 4 f5@~ 4 f6@~ 4 f7@~ 4 f8@5VAll returns, total5C=U?5CvOjM�?5Cw-!@5CPkw�@5C^)�?5C`"�?5CNё\C�?5CW[�?5 C6�@5 C�37�/@5 Cz6�@5 CNё\s8@ 6ZNo adjusted gross income6Bw-!l@6Bea@6BZӄD@6BYF@6BPn�@6Bd]K�@6B:M@6B|a2U� @6 Boʙ@@6 BEB@6 BxD@6 B�HPlG@7Z$1 under $5,0007B�𵺲%@7B� rh�-@7B@9@7BB@7B�%䃞M@7BH}8@~ 7B@7B�HP�+@7 B�Zd;+@7 Bm4=@7 B"~0@7 B yW:@8Z$5,000 under $10,0008B4�8E @8B��3%@8BTR'�3@8Bk '5@8BP�s�@8BB@8B�?߾@8Bs�A�&@8 B�3b0@8 BMStd=@~ 8 B,@8 Bd]FXC@9Z$10,000 under $15,0009B�&S@9Bq"@9B�V�,@9Bs��0@9BCiq @9Bfj� @9B5^I @9BK7�"@9 B6#@; BeA2@; BU0*�dP@~ ; B@; BZ$40,000 under $50,000>By�):@>Bjt @>BS�!u�,@>BZڊ�2@>B�^) @>BC@>B~jt@>B8d@> BW�2+@> Bz6�:@> B%C�0@> Bo_Ω9@?Z$50,000 under $75,000?Bhs��??B��@?B>٬�)@?B|?5>/@?B†W�2@?B\m2@?B$(~k@?B�/�$@? BtF#@? Bz6�>WJ@? B�.n�<(@? B h"N@@ ,l@A ,�@B ,�@C ,�@D ,�@E ,�@F ,�@G ,�@H ,�@I ,��XJ ,�@K ,�@L ,�@M ,�@N ,�@O ,�@P ,�@Q ,�@R ,�@S ,�@T ,�@U ,�@V ,�@W ,�@X ,�@Y ,��XZ ,�@[ ,�@\ ,�@] ,e@ ^ ,@_ ,��@Z$75,000 under $100,000@BN@a�?@BJ{�/L&@@B**17.35@B**16.36@BMSt�@~ @B\{@@B�?@@Blxz�,@@ B**6.48@ B**18.81@ BE*@@ BxvD@AZ$100,000 under $200,000ABc]F�?AB?5@ AB** AB**ABSt$�@AB]m{@AB@ak@AB;M� @ A B** A B**A B**9.12A B**20.86BZ$200,000 under $500,000BB o_?BB� Oe @ BB** BB**BBr��@BB٬\m@BB4@@BB�@ B B** B B** B B** B B**!CZ$500,000 under $1,000,000CBiq�?CB~k � @ CB** CB**CB�:M� @CB�� @CB�):�@CBŏ1w-@ C B** C B**~ C B)@C BH@#DZ$1,000,000 under $1,500,000DB,eX@DBǺ @ DB** DB**DB[� @DBlxz�,@DBF_�@DB(~kI@ D B** D B**D B�:M3@D BYC@#EZ$1,500,000 under $2,000,000EB�(?~ EBt@ EB** EB**EB@� @EB<,Ԛ@EBio��@EB�"@ E B** E B**E B�^ ;@E B[ AH@#FZ$2,000,000 under $5,000,000FB{�/L� �?FBׁ@ FB** FB**FBS�?FB<,� @FBݓ�@FBjM @ F B** F B**F Bc�=y8.@F B!lVM<@$GZ$5,000,000 under $10,000,000GBS:�?GBj+�? GB** GB**GBCiq?GBP�sג@GB[Ӽ��?GBp_�Q�? G B** G B**G Bs�A@G BV-�-3@HZ$10,000,000 or more~ HB~ HB HB** HB**~ HB~ HB~ HB~ HB H B** H B**~ H B~ H BIVTaxable returns, totalICZӼ�?ICb�=y�?ID1�Z$@IDrh<@ICHP�s?ICHP�s?ICj+?ICǘ@I C��@I CDio�2@I C+ݓG@I C]m:@ JZNo adjusted gross incomeJB&䃞ͪA@JB�+ex$@~ JE~ JEJB~�:B@JBB <@JBGx $�=@JB�HP�.@J B=,ԚV@J B=,ԚV@J B=,ԚV@J B=,ԚV@KZ$1 under $5,000KB@R@KBl g[U@~ KE~ KEKB�<@KB�9#J{@@~ KB�:@KB�<,ԚJ@K B_�6@K B\ AcO@K B/�$E:@K B8d@@LZ$5,000 under $10,000LB/�$8@LBsh|GA@LB}8gB@LBjM�E@LB�Qڻ @LBpΈ�$@~ LB\@LB4@8@L BT㥛0=@L B+eP@L B� OED@L BjtO@MZ$10,000 under $15,000MBm�&@MBAf4@MB5@MBU0*��7@MB&†g@MB[Ӽ��@MB:#J{�)@MBDd2@~ M Bf@M BK7QD@M Bec}:@M BJ +A@NZ$15,000 under $20,000NBEGr�)@NBOjM�%@NB"u\6@NBгY�:@NBxz�,C�@NBΪV�@NB`"y$@NBW[-@N B!rh3@N BNё\K@N B +��7@N BEQ@OZ$20,000 under $25,000OBOjM�@OBׁsF� @OB_L3@OBX�5�;n7@OBŏ1w-a@OB�Ǻ@OB`vOJ"@OBޢ*@O B~jt5@O BI.�!� Q@O BȘo<@O BV-D@PZ$25,000 under $30,000PBUN�@PB o_@PB� qk4@~ PB@PBw/�@PBR@PBU0*�0!@PBUN (@P B6�;N�!6@P B?A@P BjM3:@P BF%uH@QZ$30,000 under $40,000QBClg@QB&䃞*@QBxz�,C�)@QB=,Ԛ].@QB+ݓ� @QBMb�@QBׁsF�@QBm4 @Q BW[-@Q BV-r9@Q B�/L� 1@Q BQ�|q@@RZ$40,000 under $50,000RB�� �@RBгYZ @RB� q�-@RBfav3@RB镲 q @RBLJ�@~ RB@RByX�5�#@Yg_)��:'@YgC6�?Ygk g�?Yg�5�;N�@YgX9v>@Y g��"@Y g�z6^,@Y g&S(@Y g;O>2@%Z^ Footnotes at end of table.Z4Z$Z$Z$Z$Z$Z*Z*Z *Z *Z $Z $�[_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued[ K[ KM\RE(Coefficient of variation for number of returns and amount (percent))\ K\ K] K] K^SA^,9Sales of capital assets reported on Form 1040, Schedule D^-^-^-^-^-^-^-^ -^ -^ -^ -_&_7Taxable _6_7Taxable_6*_7"Net capital gain before exclusion/_6_7 Short-term_6_ 7 Short-term_ 6_ 7 Short-term_ 6` ,l�a ,�b ,�c ,��d ,��Xe ,�@f ,�@g ,�@h ,�@i ,�@j ,�@k ,�@l ,�@m ,�@n ,�@o ,�@p ,�@q ,�@r ,�@s ,�@t ,�@u ,�@v ,�@w ,�@x ,��Xy ,�@z ,�@{ ,�@| ,�@} ,�@~ ,�@ ,�@`.Size of adjusted`'net gain`(`'net loss`(,`'$loss before limitation (post 5/5/03)`(`' capital gain`(` ' capital loss` ("` 'capital gain (post 5/5/03)` (ac gross incomea) Number ofa)Amounta) Number ofa)Amounta) Number ofa)Amounta) Number ofa)Amounta ) Number ofa )Amounta ) Number ofa )Amountbbdreturnsbebdreturnsbebdreturnsbebdreturnsbeb dreturnsb eb dreturnsb ec~ cf9@~ cf:@~ cf;@~ cf<@~ cf=@~ cf>@~ cf?@~ cf@@~ c f@@~ c fA@~ c fA@~ c fB@dVAll returns, totaldW_v�?dW3ı.n?dWlxz�,C�?dW $(~�?dWbX9�?dW6?dWZd;O�?dWX9v�?d W9m4�?d W_)�Ǻ�?d W-�@d W�{P@ eZNo adjusted gross income~ e[@e[\m@e[ڬ\mE@~ e[Hn@e[TR'p@e[Oec@e[�z @e[/n�@e [[ Ac @e [V}b�@e [a�!@e [JY#@fZ$1 under $5,000fBTR'p@fBea�.@f[�2ı.n@f[jtX@f[Ș@f[�A϶4@f[Cl[!@f[K72@f [~8gD�@f [$(~�@f BTh)@f Bu@@gZ$5,000 under $10,000gBQ�|�@gB�8EGr�$@g[s�{@g[ q�(@g[� F%u�@g[!lV�,@g[�7d*#@g[m�.@g [镲 �@g [?5^I�@g B�46�(@g B]K��8@hZ$10,000 under $15,000h[_vO@h[�-�"@h[DioI@h[�zv@~ h[@h[ZӜ*@h[l�"@h[D0@h [ۗ@h [� h"l� @h BX9v^,@h B_)��:7@iZ$15,000 under $20,000iB�9#J{@iBlV}� @i[� rh�@i[y�)z@i[=U�+@i[Cl�$@i[�!"@i[ΪV�8@i [ZӼ�@i [fj� @~ i B@i B#~j8@jZ$20,000 under $25,000j[ gj@j[p_�"@j[vq �-@j[&䃞�@j[\mž@j[F_x&@j[QI`$@j[ё\Cj2@~ j [@@j [Bf*!@j Bݓ.@j Bz6�>@@kZ$25,000 under $30,000kBׁsF�@kBoT�&@k[�/�$�@k[X96@k[s� @k[Zڊ 1@k[�=yX�$@k[#~j�3@k [Q�|A @k [ZӼ�4 @k B+�w+@k B3@lZ$30,000 under $40,000l[5�8EGr@l[ڊe7@l[�1@l[8gDi�@l[� rh�@l[S㥛'@l[sF�@l[^)��+@l [b@~ l [@l B�6[`$@l Bn���4@mZ$40,000 under $50,000m[ec�@m[J�4Q@m[@m[ ^)�@m[K7�@m[I +%@m[a4�@m[ g�*+@m [UN�@m [Q�|a@m BʡE�3$@m B�:M1@nZ$50,000 under $75,000n[�Dp@n[}8g�@n[=U-@n[�0�*@n[B�@n[!rh@n[a4/@n[ ^)�"@n [� �@n [Pn�@n B�=yXh@n B"^(@oZ$75,000 under $100,000o[�z6�> @o[Y�@o[|a2U�@o[9m4 @o[ rh@o[B>٬z@o[ �cZ@o[M� O�4'@o [Pk�7@o [o�ŏ1@o B�%䃞@o B�Q�;)@pZ$100,000 under $200,000p[sF�@p[F_ @p[�o_@p[:H?@p[ec]�@p[$�@p[7[ A @p[St$@p [镲@p [㥛 �@p ["�@p [Th@qZ$200,000 under $500,000q[W�2?q[�-�1@q[�H}�?q[46٬\@t[o�ŏ�@t[ h"lx�@t[B-@t[$�~{@t[9v�@t[LJj@t [:H?@t [ @t B�=yX�5 @t B{�/Lj"@#uZ$2,000,000 under $5,000,000u[n4@?u["lxz�,�?u[jMSt�?u[�>W[�?u[h|?5�?u[JY�8?u[j+�?~ u[$r@u [.�!u�?u [QI�?u BV�/?u Bʡ@$vZ$5,000,000 under $10,000,000v[ǘ�?v[� r�?~ v[`@v[ Ac]�?v[X9v?v[c]F�?v[Cl�?v[#?v [Ǻ?v [o�ŏ�?v BZӼ?v B2w-!?wZ$10,000,000 or more~ w[~ w[~ w[~ w[~ w[~ w[~ w[~ w[~ w [~ w [~ w [~ w [xVTaxable returns, totalxW2@} Bsh|@@~Z$20,000 under $25,000~B�6[ @~B\mž#@~[?Ɯ@~[K�=@~[�HPX!@~[�"~*)@~[Z\'@~[ё\C�5@~ [�>W[�"@~ [@��(@~ BV-2@~ B�>W[F@Z$25,000 under $30,000BK7A@Bkw�(@[jt�D@[Tt$��@[#~j�"@[+eB4@[0*�D'@[�37h5@ [ �#@ [r��$@ BSt$�1@ B~k �;@ ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,��X� ,�@� ,�@� ,�@� ,e@ � ,�� ,��� , �� ,D�� ,�� ,��� ,��X� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@Z$30,000 under $40,000BK7A@B_vO>!@[@[�5�;NQ@[ F%u�@[X`+@[|a2U� @[:M0@ [�!u�@ [|г @ B�%䃞&@ B_L�9@�Z$40,000 under $50,000�BQkw@�Ba+E @�[ڬ\mE@�[Oe�@�[c]F�@�[d]Kȧ&@�[yX�5{@�[|a2U0�.@� [3ı.n#@� [W�2@� B�%@� Bׁs�4@�Z$50,000 under $75,000�[�"~�@�[Oe�@�[�0�*�@�[`TR'�@�[io�E@�[Oe�@�[Ǻ�@�[QI}#@� [�@� [2%C@� BC6�@� BMJ(@�Z$75,000 under $100,000�[� F%u� @�[`TR'`@�[?@~ �[Hu@�[�Qڛ@�[�!uq@�[n���@�[�Ǻ�-&@� [`vOj@� [W�2D@� BMbX9@� B�)@�Z$100,000 under $200,000�[� rh�@�[46<= @�[�@�[�{P@�[~8gD�@�[V-�@�[O@aS @�[*�DX@� [� @� [k g@~ � [~@� [9�@�Z$200,000 under $500,000�[䃞ͪ�?�[z�):K@�[/�$�?�[ �cZ�?�[��@�[46@� B�$@�Z$1 under $5,000�BF%uH@�B?5^I !@�B�?߾ @�B�Q�,3@�B�&!@�B�Q�l0@�Bd`4#@�BʡE�3@� BDio�)@� B?A@~ � Ba]@� B� �O@�Z$5,000 under $10,000�BT�!@�B@a� @�B�ŏ1W"@�B.�!�,@�BNbX9�"@�BjMc1@�B�/�$&@�BZӼD2@� BU�)@� Bho8@� B�<,,P@� Br�J@�Z$10,000 under $15,000�B}8g�"@�B!rh!@~ �B@�B-C�,@�BΪV,%@�Bڊe�.@~ �Bd@�B +�)1@� BH.�!�.@� BV�/�77@� BH.T@� BeW@�Z$15,000 under $20,000�Bǘ"@�B_)�z!@�BV-�!@�BHP�s�-@�BTt$��#@�By�&1,0@�B�$@�B9�2@� B�Q+@� Bx�&1�8@� BpG@� Bx�& R@�Z$20,000 under $25,000�B~k �"@�BI&†"@�Ba+e�"@�B��5@�B~k &@�B� I5@�B�'@�B~8gD�4@� B#~j�0@� B@� ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,��X� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,��X� ,�@� ,�@� ,�@� ,Q@ � ,�� ,��� ,;�� ,-��Z$200,000 under $500,000�B�� @�BK7�@�Bo_�@�BS�@�Bo�ŏ�@�Bʡ�@�B�=yX�5@�BBm@� B�"~�@� B�:M� !@� BV�/(@� BǺ 6@!�Z$500,000 under $1,000,000�B|гY@�Blq@�B�#t@�B�;Nё@�B Ac]@�B �c�@�BˡE�@~ �B&@� B5^I @� BF_� @� B�0�*�"@� B_vON4@#�Z$1,000,000 under $1,500,000�BL7A`e@�Bea @�Be`TR'@�BOn@�Bgs5 @�BS�@�B�@�B|?5^:@� BJY�8�@� BQI�&@� Bg�@� B6@.@#�Z$1,500,000 under $2,000,000�B?�@�B#J{�/� @�Bo_�@�B F%u�@�Bǘ�@�Bm4�@�BRI&�@�B9m4 !@� Bm4 @� Bbٽ$@� BPkw�@� Ba2U0*�/@#�Z$2,000,000 under $5,000,000�B2w-!?�B"u�?�B|?5^�?�BtF_ @�BUN@�?�BBi� @�BJY�8?�B(~k @� B�{P�?� B�=U� @� B@G @� B�):�!@$�Z$5,000,000 under $10,000,000�B"u�?�B5�8EGr�?�B6�>W[?�B7�@�B@�?�B+��?~ �B]@�B@G@� B9m4�?� Bs�AO@� BJY@� B�.n�<@�Z$10,000,000 or more~ �B~ �B~ �B~ �B~ �B~ �B~ �B~ �B~ � B~ � B~ � B~ � B�VTaxable returns, total�CBi�?�Cj+�?�C䃞ͪ�?�C�9#�@�CV�/@�C �-� @�CM�@�Cׁ@� C5�8EG�@� C�9#J @� C�1%� @� CR�!@ �ZNo adjusted gross income�BԚ��8@�B_�QZ(@�B h"�<@�B gJ'@�Bl<@�Bŏ1w�@�B0@@�B'I1@� Bn��B@� B†W�2@� B**19.72� B**3.53�Z$1 under $5,000�B~k I=@�BYJF@~ �Bz@�BJ�T>@�B(~k@@�BJY�8G@�BPk3@�B�cA@� BTt$�E@� B9M@~ � B~ � B�Z$5,000 under $10,000�B`vO�8@�B h�:@�B�Dذ4@�B}гYaB@�BV�/5@�Bׁs>@@�B�9#J{�7@�B�I@� Bd]F8=@� B8gDioE@ � B** � B**�Z$10,000 under $15,000�B�V�/@�B@a[1@�B[Ӽ��*@�BHP��6@�BׁsF�1@�B-G>@�B6/@�Bd]K9@� BtF�<@� BDE@~ � Ba@~ � Ba@�Z$15,000 under $20,000~ �B@�BeX�,@�B�H}}%@�BS�3@�Bx�&1*@�BOe�5@�BB *@�B�^�7@� B� �?3@� B� �0BA@� B+�fK@� BڊW@�Z$20,000 under $25,000�B`vO�(@�B\mž*@�BU%@�B|a2U@3@�B�<,Ԛ�+@�Bx�&�=@�B��6,@�Bz�,C�9@� B~�:�3@� BAc]{G@� B=,ԚV@� B=,ԚV@�Z$25,000 under $30,000�Bx $(�*@�B*:('@�Bsh|�&@�B�3@�BQ�|a*@�BGr�w3@�B�=yXH+@�B-!l5@� BN@a�1@� BP�sR<@� BׁsFdG@� B� �SP@�Z$30,000 under $40,000�BS㥛!@�B;O�"@�BCl�;@�BBi�7@�BA!@�BClw1@�B#'"@�BJ{�/L@@� Bho'@� B'†W :@� B\m�6G@� B��S@�Z$40,000 under $50,000�Bjt�D @�B�#@�B�Zd�@�B6�;Nq,@�B#~j�@�Bݓ�%*@�Blxz�,�!@�B`TR'�1@� BQI&@� B+�ٮ5@� BƋD@� B[A@�Z$50,000 under $75,000�Bۊe@�B @�B�Zd;�@�B`vO*!@�B�8EGr�@�BC"@�Blq@�Bo�#@� Br�@� Bw-!l)@� B猀A@� B�%䃞D@�Z$75,000 under $100,000�B5^I �@�BFx �@�B&S�@�Bfj�2@�BJ +�@�B##@�B�o@�B~�:pN'@� B6@� Bd`T*@� BE�;@� B)�ǺPD@�Z$100,000 under $200,000�B㥛 0@�BT㥛 @�B@a+ @�BZd;O @~ �B8y@�B gj@�B$�~�@�B?$@� B�=U�@� BEJ�@� BJY�8�/@� BeA>@�Z$200,000 under $500,000�B��@�B5^I @�Bk � @�Bc]KH@�B|?5^�@~ �BR@�B�>W[�?@�B/n�@� B|гY�@� Bx�&1!@� BiqN(@� Bb6@!�Z$500,000 under $1,000,000�B?_@�BGr�@�B h"lxz@�BK�=U@�B� Oe@�B�_LU@�Bho�@�B]FxK@� Bx $(~ @� Bڬ\m� @� Bn"@� Bz�,C[4@�Z$1,000,000 or more�Ba4?�B� Q�?�BݓZ�?~ �B f@~ �Ba@�BpΈ`@�B"u�?�BZd;O @� Bx�&1�?� BͪV�?� Bv/@� BeX�@!�\Nontaxable returns, total�gyX�5ͻ@�g��@�g_LJ@�gBi�@�gW�2ı @�g�cZ�@�g2U0*S@�gۊe@� ggsu@� gN@S @� gjq�5@� g1�*�$3@%�^ Footnotes at end of table.�*�$�$�$�$�$�$�$� $� $� K� K��_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM�RE(Coefficient of variation for number of returns and amount (percent))�+L�,DSales of capital assets reported on Form 1040, Schedule D--continued�-�-�-�-�-�-�-� -� -� -� -�&#�7Short-term loss from other �6(�7 Short-term gain from other forms�6)�7!Short-term loss from other forms�6#�7Net short-term partnership/�9#� 7Net short-term partnership/� 6#� 7Net short-term partnership/� 6�.Size of adjusted$�'forms (4684, 6781, and 8824)�('�'(2119, 4797, etc.)(post 5/5/03)�(+�'#(4684, 6781, and 8824)(post 5/5/03)�(�' S-corp gain�(� ' S-corp loss� (!� 'S-corp gain (post 5/5/03)� (�c gross income�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount� ) Number of� )Amount� ) Number of� )Amount� ,l�� ,��� ,��X� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,��X� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@��returns�U�returns�U�returns�U�returns�U� returns� U� returns� U�~ �hH@~ �hI@~ �hI@~ �hJ@~ �hJ@~ �hK@~ �hK@~ �hL@~ � hL@~ � hM@~ � hM@~ � hN@�VAll returns, total�CNbX9"@�C[Ӽ�@�CS:�!@�Cz6�>W@�C�-�1%@�C*:�@�CJY�8 @�CB�?� C\C@� Ch"lxz%@� C;M� O@� CH}8�? �ZNo adjusted gross income�Bio��:@�Bb4x&@�Bx $(B@�BY>%@�B]C�=@�BAfe0@�B7A`�0+@�BEGr�)@� B�-0@� B�1w-!�*@� B�7d�,@� ByX�5{@�Z$1 under $5,000�Bw#AH@�B�鷯kO@�BòX@�Bh|?J@�BEJP@�B� �R@~ �Bh@�Bw-!� ?@� B[B>TB@� B�-AF@� Bŏ1wM;@� BJ +�>@@�Z$5,000 under $10,000�BSt$N@�B[Ӽ�]W@�BUXI@�BxL@�B�o_S@�BʡuW@�BӼ��8@~ �B(@� B6@� B�1�.J@� BZڊC@� By�):J@�Z$15,000 under $20,000�B9EGr�H@�B gP@�BfaK@�BX9vS@�BjqV@�B1�ZR@�BV�=@�B� �'T@� BjM@@� Bw/ME@~ � Bi@� Bm4pF@�Z$20,000 under $25,000�B|?5rW@�B�*ԉT@�Bfc]�K@�B �cVI@�B:X@�B7A`P@�B46<<@�BOe�#I@~ � B;@� BnF@� B~jdD@� B"udI@�Z$25,000 under $30,000�BSgW@�BK�4R@�BMJ@�BjMSlU@�BaTR'W@�Bׁs&R@�B� 8@�Bjt�LJ@� B_@@� Blxz�,I@~ � B@� Bl gP@�Z$30,000 under $40,000~ �B|@�Bx�&1@N@�B�&†�'D@�BhodS@�Bx $(*P@~ �Bq@�Bd`4@�B<@� B^K�=�9@� Bŏ1wR@� B�0�*�4@� B&S=B@�Z$40,000 under $50,000�Bb�F@~ �BA@�B1�*�K@�B%䃎D@�Bm4oM@�Ba M@�BTd2@�Bz�,C@@� Bۊe�4:@� B� h"lPE@� B�<,Ԛ�4@� B�ZdA@�Z$50,000 under $75,000�BhoT;@�B��4;@�B�' �.C@�BbمB@�B0�' A@�B�HPB@�B46<�(@�B� 9@~ � B7@� B1�Z9@� Bh"lxz�-@� Bs�6@�Z$75,000 under $100,000�BR�!H@�BGr��?C@�Bo_<@�BQIC@�ByX�5GP@�B|?5^RE@�B+ (.@�BQ�|aB>@� B�2@� B h�7@� Bۗ0@� B �<@�Z$100,000 under $200,000�B4@~ �Bd@�B/ݤ2@�Bec]B@�B�8md8@�BjMSLB@�BT@�BF%u)@� B=U�$@� B�/�$�.@� B-� @� B;M� /*@�Z$200,000 under $500,000�B&SB0@�BH.�!�6@�B9v*@�BFx �8@�B��1@�Bg�9@�B�1@�BXр$@� B^)��@� B�2ı.n(@� Bk �@� B4�8&@!�Z$500,000 under $1,000,000�BPkw\@�B6�>°3�وQ@�Z$30,000 under $40,000�B\mG@�B��tJ@�BTNF@�BQI T@�B o_P@�BF_S@�B��5@�Bz�,CC@� Bڊ;@� BQIqR@~ � B@� Bx#|C@�Z$40,000 under $50,000�B=UJ@~ �BX@�Bk 'K@�BNbX9TE@�BEGr�O@�B�/L� P@~ �B(@�B(� �?@� BY�8m;@� BRI&I@� B�O6@� B|a2U`?@� ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,��X� ,�@� ,�@� ,�@� ,Q@ � ,�� ,��� ,��� ,�� ,�� ,��� ,��X� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@�Z$50,000 under $75,000�BD=@�B8gDio`?@�BPkC@�Bm4?C@�Bׁ[B@�Bh|?eC@�BH.��(@�Bs�{>@� BAc]�3@� B�3w;@� Bd]K.@� B �c:@�Z$75,000 under $100,000�B;pΈ�6I@~ �B@�BׁsFt<@�B8dC@�B4@P@�B�ҧG@~ �B$@�By�):ZA@� B�;NёL3@� B�^�7@� BN@1@� B}8g,@@�Z$100,000 under $200,000�BsFv5@�B�{�<@�B46<2@�B@aӻB@�Bڊe9@�Bs�QF@�B�%@�Bc�=y8+@� B0*�$@� Bx $(~|1@� B� @� B+ݓ,@�Z$200,000 under $500,000�B?ܵl0@�BN@S7@�BT�*@�BK9@�BW�/�'/1@�B�( :@�B�@�BV�&@� Bxz�,C�@� BS*@� B[�@� B��'@!�Z$500,000 under $1,000,000�Bc]F�@�Bgj+�3@�B#�$@�B1�Z�3@�BBiQ!@�B?5^I�2@�BCl{ @�B٬@%�^ Footnotes at end of table.�$�$�$�$�$�$�$�$� $� $� $� $��_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM�RE(Coefficient of variation for number of returns and amount (percent))�+L�,DSales of capital assets reported on Form 1040, Schedule D--continued�-�-�-�-�-�-�-� -� -� -� -�3#�7Net short-term partnership/�6�7 Long-term�6�7 Long-term�6�7 Long-term�6� 7Net long-term gain from� 6� 7Net long-term loss from� 6�.Size of adjusted!�'S-corp loss (post 5/5/03)�(�' capital gain�(�' capital loss�("�'capital gain (post 5/5/03)�(� 'sales of capital assets� (� 'sales of capital assets� (�c gross income�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount� ) Number of� )Amount� ) Number of� )Amount��dreturns�e�dreturns�e�dreturns�e�dreturns�e� dreturns� e� dreturns� e�~ �fN@~ �fO@~ �fO@~ �fP@~ �f@P@~ �fP@~ �fP@~ �fQ@~ � f@Q@~ � fQ@~ � fQ@~ � fR@�VAll returns, total�C� @�C�Q� @�W�?��?�W�|a2U�?�C]Fx �?�C�cZB�?�WgDio�?�Wfa�?� Wܵ|?� WMbX9�?� WQI&�?� W9m4�? �ZNo adjusted gross income~ �B@~ �B�/@�[K7 @�[H.�@�BJY�@�Bx#|@�[?~@~ �[u@� [5^I B@� [a2U0*� @� [� @� [ o_N@�Z$1 under $5,000�B9#J;O@�B�+eX�?�[�%䃞@�[]C[1@�B|гY@�B/�$�@�[�o_@�[S:a/@� [8gDi�@� [�?V4@� [n4@�@� [ݓ�#@�Z$5,000 under $10,000�BY�8mH@�B0�' N@�[e`TRg@�[� F%u�%@�BcZB>h@�BH}8�@~ �[@�[{P '@� [Mb�@� [d`T�$@� [ec]@� [K@�Z$10,000 under $15,000�BZB>B@�BR�!�!U@�[_vO@�[Pkw\%@�BB@�BT㥛�@�[�鷯@�[/n�'@� [�&�@� [S�(@� [z�,C�@� [vOj-0@�Z$15,000 under $20,000�B|?5^C@�B� rhP@�[٬\-@�[)� �0!@�Bo_@�B[ Aq@�[� rhQ@�[Oe"@� [b4x@� [�HPx$@� [�:M@� [J +!@�Z$20,000 under $25,000~ �B@�BDnS@�[A`b@�[ΪVL"@�B��HP@�BW�2@�[ g@�[gj+�#@� [�H}�@� [ݵ|'@� [NbX9�@� [�A�#@�Z$25,000 under $30,000�BPk�E@�BH.�A@�[z6�@�[JY(@�B�46�@�B@a+@�[x)@�[,@� [�? @� [+ݓ�.@� [S@� [Gr��7 @�Z$30,000 under $40,000�B䃞ͪC@�Bu�D@�[+e�@�[ gj@�B')@�B�@�[z6�>W[@�[m{2#@� [O@a�@� [7[ �"@� [[ A�#@� [1�*T@�Z$40,000 under $50,000�B>٬<@@�B٬\D@�[ǘV@�[~�:pN@~ �By@�Bk+ݓ@�[K�46@~ �[@� [ڊew@� [Pkw$@� [ �c@� [c]KH@�Z$50,000 under $75,000�B+ �8@�B镲?@�[�Zd� @�[�+eX@�B �@�Buq `@�[g� @�[�HP�@� [�<,Ԛf@� [ cZB�@� [iq @� [ǘ@�Z$75,000 under $100,000�Bׁs?@�B(� C@�[5^I � @�[QI@�BY�8m @�Bg� @�[~k y @�[7[ @� []C�@� [Zd;O@� [ͪ�@� ["u@�Z$100,000 under $200,000�B`TR'�*@�B�8EGr;@�[%@�[h"lxz� @�B?ܵ�@�Bu%@�[N@�@�[ޓZ�@� [jM�@� [9m4@� [*:H@� [X9�@�Z$200,000 under $500,000�Bۊe @�B�&S�/@�['?~ �[p@�BW�2ı�?�Bʡ�@�[�?�[~jt@� [�<,T@� [I&�@� [[ A@� [I +� @!�Z$500,000 under $1,000,000�B=U@�B\m�(@�[n4@�?�[K�4�@�BZڊ�?�BZӼ@�[� h"lx�?�[M� O/@� [8gDi�@� [q �-� @� [+�w@� [y�&1�@ ,l@ ,�@ ,�@ ,�@ ,@ ,��X ,�@ ,�@ ,�@  ,�@  ,�@  ,�@  ,�@  ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,��X ,�@ ,�@ ,�@ ,Q@  ,� ,�� ,� ,K� ,� ,��#Z$1,000,000 under $1,500,000BaTR'@BM�(@[}?5^I@[T�@B#J{�/�@B"uq @[~8gDi�?[�D@ [�"~�@ [J�4@ [2U0*@ [{�0@#Z$1,500,000 under $2,000,000B�?߾@BJY�8F0@[Bi?[hs@Bio�E@B�ŏ1�@[Έ� �?[[<@ [:H�@ [T�@ [gDio�@ [EGr��@#Z$2,000,000 under $5,000,000BK7@B�o_@[Gx $(�?[S㥛?~ B_@B1�*�?[6[�?[Af�? [j+? [Qkw�"@ [Ǻ�? [�~�: @$Z$5,000,000 under $10,000,000BFx $@B[Ӽ��?[gs�?[a+e�?BS㥛?B�&S?[bX9�?[�=yX�5�? [`TR'? [lxz�,C�? [�"~j�? [�/�$�?Z$10,000,000 or more~ B~ B~ [~ [~ B~ B~ [~ [~  [~  [~  [~  [VTaxable returns, totalC"uq�@Ce`TR' @W�=yX?Wa4?CBi?C?ܵ?W[<�?WS�? WS㥛�? WN@a? WK7�? W+��? ZNo adjusted gross incomeBlV}G@B?W[�"@[oT�4@[ ^)�@B,eX'7@B �@[?5^IL4@[гYZ@ [J{�/L�<@ [C@ [}by>@ [jt`A@Z$1 under $5,000~ B~ BBn "@B�/L� �+@B�8EGry1@BHP�s�8@B� "@B q� .@ Ba2U0*)'@ BI&�&/@ Bq6@ B�2ı.^A@Z$5,000 under $10,000B�X@B�X@B9EGr#@Bё\C-@Bǘ&@BM� O�0@[�$@[lxz�,�1@ [~j&@ [_�-@ [TR'p,@ [�7@ Z$10,000 under $15,000 BW[NH@ Bh|?eW@ [J�4�!@ [ނ0@ BOe�#@ B8gDi�"@ [ΪVL"@ [Ciqz2@  [ �-X%@  [K7AP1@  [w#9"@  [lxz�,#,@ Z$15,000 under $20,000 B�DذG@ Bz6�>KX@ [Cl�@ [WL@ [ qh@ [� �!@ B_�Q�@~ B@ [�:pΈ@ [ �-�&@  [x $(~ @  [ioT$@  [ h"�@  [jq!@Z$40,000 under $50,000B?߶A@BjMD@[B`"@[!rh @B�3w@B�� �@[|г@[Mb$@ [�2ı.�@ [Dio�%@ [�{@ [{@Z$50,000 under $75,000Bn���9@B�ҏD@[lxz�,C @[ǘP@B|гY�@B�.n�< @[ı.n @[T�@ [F�@ [Ǻ@ [�H} @ [fj�@Z$75,000 under $100,000Bbٽ?@Bm{RF@[#J{�/� @~ [@BJ{�/L� @B�V� @[D @[ʡE�3 @ ['1�@ [_�@ [[<@ [lV}v@Z$100,000 under $200,000B[�*@B(� ?@[z6+@[m� @BCiq @BH.@[ea�@[j+�@ [��@ [X�2ı.@ [c�=yX@ [gj+v@Z$200,000 under $500,000Bm{� @BClw0@[؁sF�?[\Cm@Bw#?By�):@[�,C�?[`TR'�@ [?\@ [-!lV@ [Ԛ�@ [M� @!Z$500,000 under $1,000,000BD�@B��+@[��?[D@B�@B?ܵ�@[ho?[\ AcL@ [�ŏ1�@ [X9v� @ [s�{@ [!rh@Z$1,000,000 or moreB�1@~ Bf@[!rh�?[Dio?BMJ��?B�#�?[�HP?[�=yX�5�? []C? [QI�? []Fx �? [:H?!\Nontaxable returns, totalg]m2@g镲&@][ Aq@]4@ @gH}�?gJ�4�?]V}b@]46< @ ]Yڊ @ ]>yX�5 @ ]oTA@ ]St$� @%^ Footnotes at end of table.$$$$$$$$ $ $ $ $�_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMRE(Coefficient of variation for number of returns and amount (percent))/L,DSales of capital assets reported on Form 1040, Schedule D--continued------- - - - -27Net long-term gain from67Net long-term loss from67 Long-term 6!7Long-term gain from other6" 7Long-term loss from other  6' 7Long-term gain from other forms 6.Size of adjusted-'%sales of capital assets (post 5/5/03)(-'%sales of capital assets (post 5/5/03)('loss carryover( 'forms (2119, 4797, etc.)($ 'forms (4684, 6781, and 8824) (' '(2119, 4797, etc.)(post 5/5/03) (c gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount ) Number of )AmountreturnsUreturnsUreturnsUreturnsU returns U returns U~ h@R@~ hR@~ hR@~ hS@~ h@S@~ hS@~ hS@~ hT@~  h@T@~  hT@~  hT@~  hU@  ,l�X! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,�@2 ,�@3 ,@4 ,��X5 ,�@6 ,�@7 ,�@8 ,�@9 ,�@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@ VAll returns, total W�_L�? W%䃞? Wgs�? W�Zd;�@ Cho? CQ�|a2�? Cho��? C�Af�?  CsF�$@  C?�@  C�(� @  CH�? !ZNo adjusted gross income![�.n�<@![�@![镲@![J�t@!B|гY @!BU0*�P@!B؁sFv@!Bio�@! B3ı.n#>@! B "(@! B)@([_)�Ǻ@([r_$@(ByX�5ͻ@(B`TR'�@(B�zV!@(B�?�*@( B9EGrC@( BV�/�?K@( B*�D%@( B gZ0@)Z$40,000 under $50,000)[H.�!@)[�):�'@)[,Ԛ�'@)[mV}�"@)Bv�@)Bs�A�@)BX9v>!@)BPkw�)@) B� �0�H@) B�cZL@) BN@A&@) B�H}M2@*Z$50,000 under $75,000*[$(~�@*[6�>W[1@*[[ A�@*[~jtS@*B1�Zd @*Br�/ @*B.�1�@*B?ܵ�@* BX�5�;�<@* BmV}">@* Bׁs�@* BTR'�$@+Z$75,000 under $100,000+B�#@+Brh&@+[�HP@+[ʡE@+B� @+B9v_@+BT�(@+Bۊe�!@+ Bl g K@+ B+ݓE@+ Bxz�,C @+ B��&@,Z$100,000 under $200,000,BޓZS @,B�' f@,[�9#J{ @,[؁sF�6#@,BJY@,BOjMs@,B9#J{@~ ,B}@, B}?5^6@, Bw/�9@, B�!uq[@, BF�@-Z$200,000 under $500,000-[�@-[�?@-[��@-[�W@-BH}@~ -B(o@-B]Fx @-B�Q�|@- B�1w-!�1@- Bׁ9@- Bv/ @- B8gDi�@!.Z$500,000 under $1,000,000.B?W[�@.BD4@.[~jt@.[ �cZ@.B~8gDi@.Bfa@.BOjM�@.B�/L� F@. Bio��"@. B*:H5@. BV-@~ . BB@#/Z$1,000,000 under $1,500,000/B)�Ǻ�@/Bhs�@/[)� �0�@~ /[@/BK�4�@/B�Qڛ@/B�@/B|?5^z@/ BC!@/ BQI�,@/ B�#@/ B+eb@#0Z$1,500,000 under $2,000,0000B%C�@0BtF_@0[ۊe@0[P�s�@0B�6[�@0B4@�"@0BD9@0B�@0 Bt$�@~ 0 B�1@0 B�-�1@0 Bı.n@#1Z$2,000,000 under $5,000,0001B#~j?~ 1BHk@~ 1[b@1[,eX� @1B2w-!?1B�3�@1B6Z$50,000 under $75,000>B?�@>B*:�@>[��@>["lxzl@>Bŏ1w-!@>Bq �-�@>BQ�|�@>B�V-!@> B[=@> BAǘ;A@> B qh@> Bb�=&@?Z$75,000 under $100,000?B�=U�@?BH.��&@?[-@?[% @~ ?B`z@?B镲 1@?BAǘ�@?BW�/�'�!@? B�QK@? B�/L� F@? BmV}� @? BMb�&@@ ,l@A ,�@B ,�@C ,�@D ,��XE ,�@F ,�@G ,�@H ,Q@ I ,@J ,�@K ,,@L ,�M ,�N ,��O ,��XP ,�@Q ,�@R ,�@S ,�@T ,�@U ,�@V ,�@W ,�@X ,�@Y ,�@Z ,�@[ ,�@\ ,�@] ,�@^ ,�@_ ,�@@Z$100,000 under $200,000@[Bi @@[S�@@[jt� @@[K7#@@Bs�@@B}b�@@BM� O@@BX�2ı.@@ B�7@@ B q�(=@@ B�(m@@ BDl)@AZ$200,000 under $500,000A[�@A[k `@A[ F%u@A[V�/@AB �@ABB>٬z@ABJ +�@AB9v@A Bz�):1@A Bl�:@A B46<= @A B^)�@!BZ$500,000 under $1,000,000BB�#@BBZd;O@B[��@B[Dy@BB٬\m@BB9v�@BBb�=�@BB"uqM@B B%u��"@~ B B�6@B Bu�@B B�0�*�@CZ$1,000,000 or moreCBPkw?CBV-?C[�>W[�?C[sh|?�?CBۊe�?CBcZB>?CB>٬\�?CB�HP��?C B �-� @C BjMSt @C B?ܵ?C BJ�4�?!D\Nontaxable returns, totalD]MbX9@D]t�V@D]&䃞* @D]{�/L @DgX9v>@DgPn?Dg�@DgݓZ@D g}гY4@D gn4@1@D gEJ�@D g �-� @%E^ Footnotes at end of table.E$E$E$E$E$E$E$E$E $E $E $E $�F_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMGRE(Coefficient of variation for number of returns and amount (percent))ISLI,DSales of capital assets reported on Form 1040, Schedule D--continuedI-I-I-I-I-I-I-I -I -I -I -J.'J7Long-term loss from other formsJ6"J7Net long-term partnership/J9"J7Net long-term partnership/J6"J7Net long-term partnership/J9"J 7Net long-term partnership/J 6J 7Schedule D capital gainJ 6K.Size of adjusted+K'#(4684, 6781, and 8824)(post 5/5/03)K(Ki S-corp gainK0Ki S-corp lossK0!KiS-corp gain (post 5/5/03)K0!K iS-corp loss (post 5/5/03)K 0K i distributionsK 0Lc gross incomeL) Number ofL)AmountL) Number ofL)AmountL) Number ofL)AmountL) Number ofL)AmountL ) Number ofL )AmountL ) Number ofL )AmountMMreturnsMUMreturnsMUMreturnsMUMreturnsMUM returnsM UM returnsM UN~ Nh@U@~ NhU@~ NhU@~ NhV@~ Nh@V@~ NhV@~ NhV@~ NhW@~ N h@W@~ N hW@~ N hW@~ N hX@OVAll returns, totalOC�Ǻ#@OC r�@OCj+]@OC1�Zd�?OCn @OCv�=@OC-!l�@OCb�=y�?O C�@O CV�@O C䃞ͪ�?O Cc]KH @ PZNo adjusted gross incomePB� �39@PB Ac̝*@PBU&@PB.�!u@PBjMs*@PB�I@PBǺ�*@PBV-�@P Ba2U0*Y1@~ P Bk@P B,Ԛ��@P B q�#@QZ$1 under $5,000QB hK@QBԚ�N@QBs�[4@QB]m=@QBL7A`�6@QBJ�A@QBݵ|s;@QBPk@@Q B"lxz� ;@Q BEJL@Q Bk � @Q BK�46)@RZ$5,000 under $10,000RB�o_S@RBluW@RB h"lx:6@RBD�?@RB�%�-3@RBǘ� ?@RB �c8@RBGr�GB@R B�Zd;_9@R B�&@@R BHP�sW@R BU0*��,@SZ$10,000 under $15,000SBhoJ@SB&SK@SB�5�;N16@SB|a2UXI@SBP�sע8@SBZӼkG@SB2w-!$>@SB F%uZL@S Bx�&�=@S Bn��G@S Brh�@S B+ݓG)@TZ$15,000 under $20,000TBz�,CQ@TBV-Q@TB�g2@TB�&19@TBS�4@TBX9v�;@TBC5@TB�=@T B.�!U:@T B h"lxB@T B46<�@T Bd`�0@UZ$20,000 under $25,000UB�' jW@UBb4Q@UBMSt�7@UB#J{�/A@UB,Ԛ��3@UBRI&ZB@UB<�9@UBё\CD@U BoT�;@U B(� G@U B�9#�@U B4�8�(@VZ$25,000 under $30,000VBhoP@VB&ST@VB]m7@VB,eX�;@VB~�:pn4@VBt$�D@VB�&1�<>@VB5�8EGC@V B� q�9@V B|a2U0BM@V Bz�):�+!@V B"lxz|9@WZ$30,000 under $40,000~ WBA@WBS:M@WBjMSt0@WBгY*A@WBJ�4�3@WB�=@~ WB@WB>yX�55F@W B� 8@W BH}8�>@W BDl�@W By�):�'@XZ$40,000 under $50,000XB}?5^YG@XBz6�>K@XB�%䃞+@XBs�;6@XBmV}�1@XBsFV:@XBC`.@XBY8@X B[�8@~ X B@X BQ�|�@X BC6z4@YZ$50,000 under $75,000YB�H@@YB$�~sB@YB�#"@YBa4�1@YB�' '@YB�0�*�6@YB9�%@YBS�!u�3@Y B6٬�%@] B�,Cb@] Bʡ(@#^Z$1,000,000 under $1,500,000^B}?5^�) @^Be`TRW8@^BOe@^B/d@^B|?5�@^BJY�@^BH}@^BS�!u1@^ BLJj@^ B[Ӽ��!@^ B�z6@^ Br�o@#_Z$1,500,000 under $2,000,000_B�2ı.�@_B6�5@_BJY�8�@_B9m4@_B~�:p @_BW�2Q @_B�):�@_Bǘ@_ Be@_ B46<;@_ Bw-!l�?_ B�"~J0@` ,l@a ,�@b ,�@c ,��Xd ,�@e ,�@f ,�@g ,�@h ,�@i ,�@j ,�@k ,�@l ,�@m ,�@n ,�@o ,�@p ,�@q ,�@r ,�@s ,��Xt ,�@u ,�@v ,�@w ,o@ x ,@y ,��z ,��{ ,��| ,�} ,��~ ,��X ,�@#`Z$2,000,000 under $5,000,000`B!lV} @`BBf�0@`BJ�4�?`B�Zd;�@`ByX�5�;�?`B*:@`B�� ?`B�g@` B|?5�@` B_L @` B1%�?` B]C�"@$aZ$5,000,000 under $10,000,000aB&S@aBhsU@aBYڊ�?aB'1�Z�?aB�S�?aB�=yX�5�?aBa+e�?aBݓ�?a BU0*�?~ a Bg@a B~8gDi�?a BX%@bZ$10,000,000 or more~ bB~ bB~ bB~ bB~ bB~ bB~ bB~ bB~ b B~ b B~ b B~ b BcVTaxable returns, total~ cC@cC\m@cClV}@cC'†W?cC ^)�@cCz�,C� @~ cCht@~ cCa@c Ca4@c Cݵ|�3@c CX�?c CH @ dZNo adjusted gross income~ dB@dBNё\�1@dBrh�:@dBk � @dB�1w-!�.@dBAf�'8@dB17@dBl g�@d Bݓz0@d BʡE4@d Bfa3@d B�/�'�@eZ$1 under $5,000~ eBa@~ eBa@eB o_�?@eB^)� Q@eBZB>�9H@eBv�5N@eBF_B@eByX�5ͯR@e BӼ�Q@~ e Bý@e BNё\'@e Bb� 3@fZ$5,000 under $10,000fBPnX@fBPnX@fB~jt�=@fBaTR'�F@fBı.nD@fB�=yXtQ@fB_L|<@fBJY�8G@f B�6[(I@f Bb�=T@f BQI`,@f BI +�=@gZ$10,000 under $15,000~ gB~ gBgB>٬B@gB�Zd;_W@gB#~jtE@gBd;O�K@gB_vO&G@gBYڒU@g BPnE@~ g Bӻ@g B_%@g Bgj+�4@hZ$15,000 under $20,000hB:MdQ@hB�HPR@hBB>٬8�!u<@hBOjME@hBNbX9�<@hB/n�C@h BF_HD@h B@kZ$30,000 under $40,000kB`vOK@kBqM@kB3ı.nC2@kBJ{�/LF@kBa2U0*95@kByX�5ͣC@kBI&�5@kBR'L@k Biq�;@k B9#JD@k B �@k BN@a#*@lZ$40,000 under $50,000lBQI@H@lB�0�*O@lBڊe�,@lB�/�$v8@lBN@C3@lB}гYaB@lB(/@lB,Ԛ�';@l B&†7<@l BP�sתF@l B�Zd;�@l B6�;Nё.@mZ$50,000 under $75,000mB Q@@mBʡESC@mB}гYy#@~ mB@mBY�(@mBkw�:@mBMStd&@mB\C�=6@m Bx#L0@m BjM�>@m B�=yX�5@m BlV}�6$@nZ$75,000 under $100,000nBu�VA@nBX9vvE@nB46٬ @p B ^)K@p Bb�=9$@p B�>W[�?@p B@��!@!qZ$500,000 under $1,000,000qB@�#@qBNё\2@qB�|a2U@qBMb�@qB;pΈ^@qBKw"@qB=,Ԛ� @qB#G@q B٬\m@q BEJY&@q B�<,Ԛf@q Bq �-(@rZ$1,000,000 or morerBH.@rB/n��@rB|?5^?rB-C6�?rBO@a�?rBjMSt�?rBU�?rBK7�?r B?r Bho�@r B󫺌EG�?r B\ AcL@!s\Nontaxable returns, totalsgݓ5@sgV-�3@sgгY� @sg g@sg<, @sgn��@sg��6$@~ sg@~ s g@s g �c@s g�g @s g~8gD '@%t^ Footnotes at end of table.t$t1t1t$t$t$t$t$t $t $t $t $�u_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinueduOuOu MvRE(Coefficient of variation for number of returns and amount (percent))vRvRv wPwPw xS*xT"Sales of capital assets--continuedx%x,Sale of propertyx-x-xMxx/x TPensions and annuitiesx %x %x %y3y'Schedule D capital gainy;!y'other than capital assetsy;y;y;y' Total taxabley; y 7Totaly 9y 7Taxabley 6z.Size of adjusted#zidistributions (post 5/5/03)zjz7Net gainz6z7Net lossz6z'IRA distributionsz(z iz jz iz 0{c gross income{) Number of{)Amount{) Number of{)Amount{) Number of{)Amount{) Number of{)Amount{ ) Number of{ )Amount{ ) Number of{ )Amount||returns|U|returns|U|returns|U|returns|U| returns| U| returns| U}~ }h@X@~ }hX@~ }hX@~ }hY@~ }h@Y@~ }hY@~ }hY@~ }hZ@~ } h@Z@~ } hZ@~ } hZ@~ } h[@~VAll returns, total~W5^I �?~W�HP| @~W-C6@~ ~Wv@~WfaV@~W� �� @~CAǘ?~CX9�@~ Wd]K��?~ W�<,?~ W h"�?~ Wݵ|г�? ZNo adjusted gross income[Af@[ݓ�:&@[jt�!@[[ A�@[y�):@[h|?�@Bw/=!@B'�$@ [MJ�@ [ F%u�,@ BAf@ B<,Ԛ @ ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,��X� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@Z$1 under $5,000B"lxz�,@Bݓz-@BLJ*6@Bo_Ι;@B47�"4@B�A@BV-/ @B �c�%@ B^I �@ BZB>/@ B*:�@ B~�:0@�Z$5,000 under $10,000�[@�[ cZB�)@�Bܵ|�4@�B${=@�B}8gd1@�Bm{�=@�BEJ�@�Bu�@� B'i @� BB>�:@� B q @� B46W[@�BmR@� B|гYu@� BF_ @� BN@�@� B2U0*� @�Z$100,000 under $200,000�B}?5^I @�B�-@�[2U0*@�[�:M� %@�B�鷯@�B�<,(@�Bxz�,C @�BM�@� B F%u�@� B �-�@� B]Fx @� B�&†W@�Z$200,000 under $500,000~ �BHm@�Bx $(~�@�[9v_@�[K7 &@�Bn4@�@�BK7�"@�B�&S@�B&䃞�@� Bz6�>W@� B?�@� B�1�.@� Bd`@!�Z$500,000 under $1,000,000�B6[@�B؁sF"@�B�/�'K@�B'@�B qK@�Bvq m@�B8d`@�BI.�!v#@� BQ�|a�@� B[ A@� [T$ @� [x $(~L@#�Z$1,000,000 under $1,500,000�[^)ː@�[ho!@�BBm@�B q$@�BMSt$@�B9v!@�Bm4w@�BAǘ�.@� BгYZ@� Bfj�@� [( @� [� h"l� @#�Z$1,500,000 under $2,000,000�[Bf�@�[?ܵ#@�Bu�@�BY� *@�B-�' @�Bڊew@�Bx $(~L@�B�:p,@� BsF@� BV-o@� [^)ː @� [I&F!@#�Z$2,000,000 under $5,000,000�[ܵ|?�[a�*@�B}гY�9@�B-C� @�Bb�=y�?�B�~z@�BcZB>�@~ �B@� B$�~?� B_@� [��?� [;pΈҞ@$�Z$5,000,000 under $10,000,000�[/�$?�[Bf 1@�B�H.�?�B�.n�|@�BͪV�?�By�):?�BʡE@�B�� �@� Bk+ݓ�?~ � Br@� BlV}?� Bݓ�%"@�Z$10,000,000 or more~ �[~ �[~ �B~ �B~ �B~ �B~ �B~ �B~ � B~ � B~ � B~ � B�VTaxable returns, total�Ws�A�?�W9v @�Wp_�� @�WޓZ�@�C[B>, @�Cı.n�@�CQ�|a2�?�C[ Aq@� C4@�?� C1%�?� WV�/�?� WCl�? �ZNo adjusted gross income�BH.�!m7@�Bs� @�B䃞ͪ;@�B� F%u�@�B�HP�9@�B�|a2�0@�B'†WbI@�BM� OA@� B@a�8@� Bۊe;@� BFx d1@� B_TE@�Z$1 under $5,000�B�!u�)@�BT4@�BʡQ@�BY�2L@�B�"~H@�BS�P@�B�3J@�Bc�=ypK@� BH.�<@� B+��@@� BH.�<@� Bs�A@@�Z$5,000 under $10,000�B�9#J{�0@�Bq7@�BBi.O@�B8dU@�B'†WG@�BDP@�B q� ,@�B(� n2@� BoTA @� BMbp(@� Bё\CZ @� B�z6�#@�Z$10,000 under $15,000�B?'@�BB`"�1@�BS�!uA@�BMRD@�BǺ�<@�BMbH@�Bv@�BV�/;"@� Bj+]@� BA`�@� B�=yX@� B��@�Z$15,000 under $20,000�[ڊe#@�[x $(�7@�[U�8:@�[K�4A@�[ΪV�7@�[�Ǻ}F@�BO@a@�B�� �@� BJY @� [B>�:@� B"u� @� BB`"[@�Z$20,000 under $25,000�[+ ($@�[V}b�0@�[gs�4@�[-!lC@�[�s��9@�[�dI@�B=,Ԛ@�Bb�=�@� [[� @� [ y@� B�V- @� B:#J{@�Z$25,000 under $30,000�[�/L� &@�[�cZ>@�[^K�=k3@~ �[t@�[ׁs�<@�[lxz�,SL@�Bt��@�B h"�!@� [J{�/L& @� [?Ɯ@� B��� @� B]m�;@�Z$30,000 under $40,000�[S:�@�[M� O�.@�[kw�-@�[I +'5@�[Biq0@�[���:@�BAc]�@�Bۊe@� [T㥛�@� [ �-�@� Bc]KH@� BW�2� @�Z$40,000 under $50,000�[�@�[�^�1@�[�(� p+@�[S�!u�5@�Bn���.@�B\m";@�BC@~ �BN@� [%�@� [�=yX�@� ByX�5�;@� B\m @�Z$50,000 under $75,000�[jtX@�[Gr�W+@�[< #@�[jq$*@�BMJ�%@�B�?�.1@�BmV}�@�B_�QZ@� [@a+�?� [_)�Ǻ@� B�|a2U�?� B]m@�Z$75,000 under $100,000�B_� @�BV-]+@�[V}b�$@�[ho,@�[�'@�[�46L5@�B_L�@�BR'a@� [+ݓ�@� [K�46 @� B�&S�@~ � Bu@�Z$100,000 under $200,000�B|гY @�B|Pk�@�[jq�@�[R'a%@�B7[ @�B �c�(@�B�H. @�BʡE@� [6�@� B&䃞* @� BET@�Z$1,000,000 or more�[M� O?�[ y�@�B2U0*��?�B�@�Br�鷯?�B�$�@�B٬@�W\Cm@�Cz6�>�1@�C~�:�4@� WhoA@� Wk+ݓ@~ � Wj@� Wy�):�,@ �ZNo adjusted gross income�[Q�|�@�[�1@�[0�' 5@�[D4@�[VO)@�[Cl@�BAfE@~ �B�@� [<�7@� [�1%TI@� B?�$?@� Bn��F@�Z$1 under $5,000�B@ak!@�BK.@�B[<#@�B_vO5@~ �B@�B'†W�?@�B\mX@�BN@aX@� B�z�6@� BDio):@� BTtD@� BeaO@�Z$5,000 under $10,000�[-F@�[�6[@"@�B0�' � @�Bm4W'@�B�ǺM/@�B�ǺC@�BJ +Q@�B|?5X@� B�(�0@� Bz6�>�3@� B�HL@� B AcqR@�Z$10,000 under $15,000�[y�)z@�[ڊ!@�[:M@�[S㥛d$@�B_L ,@�B�*�5@�B +�eV@�Bq �-W@� B�/L� 60@� B�(M3@� B�8EGrB@� BxYH@�Z$15,000 under $20,000�[ڊe�@�[_L�*"@�[ ^) @�[Aǘ$@�Bׁs�)@�BW[�3@� BK7C@� B;OJ@�Z$20,000 under $25,000�[�!uq�@�[ݓ#@�[9v@�[ˡE=$@�BMbX�-@�B)�Ǻ(7@�B~jL@�B4�8MT@� B�1@� B�&†w;@� BxB@� BD�O@�Z$25,000 under $30,000�[I.�!�6@�[jMSt$@�[+ݓ�@�[ec]�$@�Bk+ݓ-@�B q6@�Bܵ|X@�Bܵ|X@~ � BZ@� B6�;N7@� B�1%F@� B:yR@�Z$30,000 under $40,000�[+��@�[Tt$�P@�[6�;Nё@�[ȘO@�BGx $'@�B�&�3@�B�S@�BP�s�2 @~ � BC@� B٬ZF@�B&䃞RN@� B@� [�Q�;5@� [}?5^G@#�Z$2,000,000 under $5,000,000�[ g�?�[�/�' @�B}?5^@�BTt$��@�BʡE�?�B4�8E@ �B** �B**� Bܵ|�@� Ba2U0*)(@� [�' F)@� [�37�8@$�Z$5,000,000 under $10,000,000�[&䃞ͪ?�[LJ?�BQ�|a�?�BȘ��?�B9#�?�Blxz�,C@ �B** �B**� B9#J�@� Bio��(@� Bh�#@� B�<,Ԛ?� ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,o@ � ,@� ,�@� ,�@� ,@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@�Z$10,000,000 or more~ �[~ �[~ �B~ �B~ �B~ �B �B** �B**~ � B~ � B~ � B~ � B�VTaxable returns, total�Wz6�>W�?�W��?�WFx�?�Wc]K�@�Cb�=y @�C�3�@�CA`R3@�CDio�1@� CpΈ @� C( @� WvOj�'@� W}гY�1@ �ZNo adjusted gross income�BӼ�i=@�BE#@�B�:M}@@�B}b�.@�BK7A�0@�BZڊ,@�B� ?@�B}гY�?� B\ Act@@� B󫺌EG(@� BF԰H@� B2w-!|S@�Z$1 under $5,000�BomP@�B󫺌E'S@�B\mX@�B46<�U@�B_L|J@�BOehP@�B:iW@�B:iW@~ � B~ � B~ � B~ � B�Z$5,000 under $10,000�B�2@�B h"lxj>@�B?D5@�Bw#Y?@�BG@�BhKR@~ �Ba@~ �Ba@� BF%u@B@� BDF@� B�7dX@� B�7dX@�Z$10,000 under $15,000�B��3$@�Bz6�>W;+@�B[|+@�B�HP0@~ �B@�BK�4�>@~ �B~ �B� BsFF7@� B� F%u�:@� B9v�J@� B8gDiCQ@�Z$15,000 under $20,000�[�s�R!@�[ŏ1w�'@�BV}b%@�Bfc]F/@�[_L�1@�[Mb@@~ �Ba@~ �Ba@� BX�4@� [n*9@~ � B@� Bǘ@N@�Z$20,000 under $25,000�[z�,C� @�[k+S(@�Bxz�,C�$@�Bz�,C�*@�[� ql0@�[iq7@�B~jL@�B4�8MT@� [Zd;߯2@� [ܵ|�<@� Bio�UG@� B� F@�Z$25,000 under $30,000�[io��!@�[Z�<(@�BhsU!@�BX�)@�[H.1@�[+ �8@~ �B~ �B� [ڬ\m�4@� [�Zd;�;@� Bj+G@� B�>W[T@�Z$30,000 under $40,000�[W[)@�[8gDi?5@~ �B~ �B� [47�1@� [� 7@� B**25.55� B**42.67�Z$40,000 under $50,000�[P@� [d`T2@� [X9v�8@ � B** � B**�Z$50,000 under $75,000�[(� �@�[[B>,@�[w/�@�[�):?@�BH.�� @�B�):�2@�B`TR'F@�Bd;O_N@� [9v�+@� [j+3@� BJY�;@� BDA@�Z$75,000 under $100,000�B�0�*@�BX�5�;�@�[K7�@�[�Q�<@�[gs�#@�[mV}"2@�BǺHJ@�B +�K@� [0*�T1@� [j+ 8@� B**17.37� B**28.49�Z$100,000 under $200,000�By�&1� @�B_v�@�[Afg @�[�1w-!_@�B�):?@�Be�)@�BbX9�8D@�B?ܵPT@� [_L+@� [Cl5@ � B** � B**�Z$200,000 under $500,000�[�Q�|@�[~�:pN@�["u @�[ͪ�@�[e!@�[ZB>&@�B**23.44�B**21.72~ � [@� [ $(~Y;@ � B** � B**!�Z$500,000 under $1,000,000�[� h"l�@�[RI&�@�BUN� @~ �Bv@�BjMSt@�BQkw�"%@ �B** �B**� [l�*@� [�o_F@� BN@17@~ � B�@�Z$1,000,000 or more�[S�!uq�?�[St$��?�BͪU@�B�5�;N�@�BH.�!�?�BʡEs@ �B** �B**� [�,C@� [�&†w#@� [� rh�&@� [K0@!�\Nontaxable returns, total�] h"�@�]HP�s@�]j+�@�]a2U0*)@~ �]L@�]bX9$@�g~k 1E@�gŏ1w-K@� ]� rhQ#@� ]Ux+@� g}гY2@� gH�-9@%�^ Footnotes at end of table.�^�^�$�$�$�$�$�$� $� $� $� $��_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued�O�O� M�RE(Coefficient of variation for number of returns and amount (percent))�R�R� �P�P� �: �TTotal rental and royalty�%�%�%%�TPartnership and S Corporation�%�%�%� TEstate and trust� %� %� %�.Size of adjusted�' Net income�(�'Net loss�(�' Net income�(�'Net loss�(� ' Net income� (� 'Net loss� (�c gross income�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount� ) Number of� )Amount� ) Number of� )Amount��returns�U�returns�U�returns�U�returns�U� returns� U� returns� U�~ �h@^@~ �h^@~ �h^@~ �h_@~ �h@_@~ �h_@~ �h_@~ �h`@~ � h `@~ � h@`@~ � h``@~ � h`@�VAll returns, total�W�??�W?W[?�W���?�WCiq?�Ce`TR'�?�C�37?�W+ݓ@�W�HP?� Wa4�@� W"lxz�, @� CZB>-@� CjMS�@ �ZNo adjusted gross income�[~8gD)@�[�D@�[D� @�[&S@�Br"@~ �B`@�[[B>l@�[S:�@� B|a2U�3@� Bx�&1-@� B�D@� Bjt @�Z$1 under $5,000�BK7I@�BxF-@�B~jt3#@�BW�/�'�'@�B9v�$@�Bk G:@�B� O�&@�B`vO�0@� BMJt3@� BV?9@� BQIX@� BtF;W@�Z$5,000 under $10,000�[ g@�[sF&"@�BN@� @�B�^ '@�B'�"@�B[ A�(@�BT㥛�'@�BC.@� BB>٬6@� Bc]F#;@� B.�!Q@� B�/�$S@�Z$10,000 under $15,000�[���@�[(� ~@�[U�@�[K�4v#@�BJ{�/L�!@�BS:�%@�B(@�B2%c4@� Bn4@28@� B�1@@~ � B~ � B� ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@�Z$15,000 under $20,000�[S㥛@�[Y�8�@�[MbX@�[K�=�5$@�B� �0j!@�BI +G'@�Bw-!L&@�Bw/�0@� B+e�9@� BS㥛?@� B�=U'T@� B�:T@�Z$20,000 under $25,000�[�{@�[tF�!@�[MJ@�[W�/�'o$@�B_v� @�B|гY�%@�Bâ%@�BV�-@� By�):�8@� B?�E@� Bsh|W@� BmV}X@�Z$25,000 under $30,000�[n�@�[V}b�!@�[b}@�[Y�8M$@�B� OE"@�BU�8'@�B?�'@�Bj+]0@~ � B�@� BNbX9TB@� Bkw3M@� BxF@�Z$30,000 under $40,000�[TR'0@�[x@�[� �0@�[L7A`%@~ �Bƒ@�BZӼ�4!@�Bu�� @�BGr�W&@� B>٬l1@� Bio�$7@~ � B~ � B�Z$40,000 under $50,000�[t�V@�[+�َ@�[A`"@�[�' @�BH.�!@�Bm4w @�B �c!@�BK7A)@ � B** � B** � B** � B**�Z$50,000 under $75,000�[�$C @�[�!uq�@�[��@�[�.n�|@�BKY�8օ@�B�8m�@�BKw@�Bv�!@� B**11.18� B**17.16� B**71.94� B**58.25�Z$75,000 under $100,000�BV-�@�BH}@�[�2ı.�@�[8d`@�B g@�B9v@�BW[@�B2%c"@� BF_8.@� B �cJ7@� B� h"l8Q@� Bd;O�/A@�Z$100,000 under $200,000�BAǘ� @�B� �@�BZd;O�@�BAfէ@�B�Ǻ@�B?W[�@�Bׁs@�BZڊ}@� B4�8E#@� BD9*@� B �-9@� B2w-!D@�Z$200,000 under $500,000~ �B p@�BHP�s@�B-C�@�BMb@�B� �c�?�Bxz�,C@�B y� @�B\C@� Bvq m@� Biq*@� BԚ�3@� B� �E@!�Z$500,000 under $1,000,000�Bݵ|�3@�B\m~@�B~k �@�B���@�B:M?�B٬\m@�B&S� @�BjM�@� [��H�@� [5�8EG�%@� B7[ �0@� BPkw�4@#�Z$1,000,000 under $1,500,000�B㥛 0@�BAfէ@�Bt�V@�B�&1@�Bo�ŏ�?�B�=U�@�B2w-!t @�B=,Ԛ�@� [�+e@� [�+ex*@� B�)@� B7A``2@#�Z$1,500,000 under $2,000,000�B�s��@�BV@�B^I �@�B7�!@�BGx $(�?�B�<,�@�B|?5^: @�Bqh@� [6�>W[q@� [ɥ&@� Bz6+*@� B r�1@#�Z$2,000,000 under $5,000,000�Bgs�?�B �cZ@�B?�@�BvOj�@�Br�鷯?�BQ�|a�?�B+�?�BSt$��?� [47B@� [�@� Bm{r@� BGx $�,@$�Z$5,000,000 under $10,000,000�BF_?�B�Zd;?�Bz6+@�B#?�BV�/?�B�?�Bd;O�?�BZd;O?� B�1�.@� B�I@� BLJ�@� Bo�ŏ�?�Z$10,000,000 or more~ �B~ �B~ �B~ �B~ �B~ �B~ �B~ �B~ � B~ � B~ � B~ � B�VTaxable returns, total�W��?�W8gDio?�W?ܵ|�?�WT㥛 @�CW[�?�CZd;O�?�Co_Ι@�C�46<�?� W\m�>@� Wc]K� @� CUN�0@� C Qi @ �ZNo adjusted gross income�B-F;@�B�~�:!@�BZd;O@@�BMbX@@�B�5�;N11@�Bx $(~�@�BPn�7@�BM� O@� B8gDiK@~ � B@� B󫺌E�8@� BJY�8�@�Z$1 under $5,000�B�G@�BHP�cO@�B\mX@�B46<�U@�BFx 4:@�BBi@@�B� �0H@�B$L@� B�=U�<@� B7[ @@~ � B~ � B�Z$5,000 under $10,000�B�=yXU0@�BV-8@�B�Zd;/6@�B_v�?@�Bz6�>W�2@�Bxz�,C�4@�BPk:@�By�)z?@� BV}bB@� B� qB@~ � Ba@~ � Ba@�Z$10,000 under $15,000�B�ŏ1�!@�BV-�&@�B}b9+@~ �B�0@�BK�*@�BGx $h1@�B!rh6@�BK7>@� Bx $(~l@@� Bw#F@~ � B~ � B�Z$15,000 under $20,000�[W[@�[�.n��$@�[9EGrO%@�[C.@�B_vO(@�Ba+e90@�BK�=2@�[&†w7@� BW�2�!;@� B�|a2A@� B?X@� Bvq X@�Z$20,000 under $25,000�[ $(~�9@�[5^I "%@�[&S�2$@�[Pk�*@�Bs�A&@�Bz�):,@�[M� O�-@�[oTq7@� B y�=@� BMbL@~ � B~ � B�Z$25,000 under $30,000�[_L@�[ǘ$@�[fj�!@�[t$�^)@�BlV}(@�B\ Ac�/@�[c]F#/@�[?�6@� B�|a2E:@� B>٬C@� BSN@� BH.�!yP@�Z$30,000 under $40,000�["�@�[_v�@�[��@�[�=yX@�B +��@�BCl#@�[s�� $@�[Z\,@� B5�8EG�2@� B@7@~ � B~ � B�Z$40,000 under $50,000�[�2@�[�s��@�[=U�@�[�=U�!@�B_�Q�@�BVo"@�[:�"@�[d;O.@ � B** � B** � B** � B**�Z$50,000 under $75,000�[1�Z� @�[�3@�[m{�@�[� F%uB@�Bho�@�B�5�;N�@�[�/�'�@�[@aK$@� B**11.35� B**17.29� B**72.31� B**59.90�Z$75,000 under $100,000�Bt��@�B\ Ac�@�[a+%@�[Pk@�Bvq @�BK�=U@�B� ql@�Bё\C�#@� Bxf.@� B�?�7@� BOnrQ@� B$�~I@�Z$100,000 under $200,000�B䃞ͪ @�B�,C�"@�Be`TR�@�B�cZ�@�B�&1@�Bt$�@�BZB>@~ �Bf@� BDj#@~ � B@� BBin9@� Bz�,CCG@�Z$200,000 under $500,000�Bu�@�BǺ�@�B�z6@�BB>٬z@�B qh�?�Br@�[8d @�[Z@� B�):@� B�~*@� BK7�4@� B<,F@!�Z$500,000 under $1,000,000�By�):@�BMJ@�BX9v�@�B,Ԛ��@�B+ݓ?�B;On@�[@�� @�[ŏ1w-!@� B�@� B�=yX%@� BNё\0@� BQ�|ab5@�Z$1,000,000 or more�BB`"?�B\m�?~ �B@l@�B)�Ǻ�@�B�H}�?�BB�?�[ cZB>�?�[u�?� [s�@� [b�=@� B]FxK@� Bkw� @!�\Nontaxable returns, total�]^)ː@�]yX�5�;@�]Oe@�]r�� @�gJ�4@�g�/�$F@�]Yڊ @�]R@� ge`TR�(@� gǺ0@~ � g�@� gt$� @ ,l@ ,�@ ,�@ ,o@  ,@ ,�� ,�� ,�� ,�@  ,�@  ,�@  ,�@  ,�@  ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,��X ,�@ ,�@ ,�@ ,�@%^ Footnotes at end of table.^^$$$$$$ $ $ $ $�_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedOO MRE(Coefficient of variation for number of returns and amount (percent))RR PP S TFarm%%%, Unemployment- TSocial security benefits% % % K K.Size of adjustedi Net income0iNet loss0i compensation0 iTotal0 iTaxable 0 k gross income) Number of)Amount) Number of)Amount) Number of)Amount) Number of)Amount ) Number of )Amount lreturnsUreturnsUreturnsUreturnsU returns U ~ h`@~ h`@~ h`@~ ha@~ h a@~ h@a@~ h`a@~ ha@~  ha@~  ha@ K Q VAll returns, total CF_� @ CI.�!v@ C h"lxz�? CS�!u�@ C)� �0? C�?�? C�? Cn?  C g�?  Cb�=y�?  K  Q ZNo adjusted gross income B�A'@ B$�~�(@ BKY�8E@ BM� OT@ BV�/{*@ BK7Ap0@ BBi�@ BjtX@  BDFT@  B۟D@  K  Q Z$1 under $5,000 B#J{�/�2@ B��<:@ B�H�/@ B_�6@ BV}b�!@ B(� >&@ BP�s�@ B-C�@  BC6bE@  BX H@  K  Q Z$5,000 under $10,000 Bio0@ B�8m4=@ BL7A`�'@ B7A`0@ B<�@ BN@aC@ Bm{�@ ByX�5ͻ@  B㥛 p7@  BAf�:@  K  Q Z$10,000 under $15,000 Bw-!/@ BAf7@ B��3(@ BV�/-@ B?W[l@ B/�$@ B`"۹@ B?ܵ@  B�Ǻ1@  B~8gD�6@  K  QZ$15,000 under $20,000BZd;O�0@BM� O4@BʡE�&@B�Zd;0@B cZB>*<,�@BZd;ߏ@ B�:M@ BH.�*@ K QZ$20,000 under $25,000B�2@B�Q��<@BF_X&@B $(~y-@BB>٬z@Ba+e@By�):� @B�鷯C@ B h"�@ B�� �@ K QZ$25,000 under $30,000Bjt�t0@BjMs3@~ B@BTt$��2@B@Bq@B&S� @B�I@ BAǘ;@ B9�@ K QZ$30,000 under $40,000BvOjM)@B_�Q�0@B�# @BS㥛d&@BӼ�� @BSt$@BV-@BH}8@ B� @ BAǘ�@ K QZ$40,000 under $50,000BT$*@Bec�2@B`TR'"@B^)�G*@B†W@B9�@BPn�@Bm� @ BPn�@ Bı.n� @ K QZ$50,000 under $75,000BZӼ"@B)�Ǻ�&@B?�@B!rh$@By�):� @B +��@BSt$@BAfU@ BSt$@ B� @ K QZ$75,000 under $100,000Bx�/@BCl[,@BK7�!@B�cZ�%@BNё\C@BET@BQkw @Ba4o @~  Bt@ Bڊe @ K QZ$100,000 under $200,000B**11.42B**12.13Bo_y @B8gDio� @B h"lx�@BMJD@Bq@B�/L� F @ Bq@ BJ�4 @ K QZ$200,000 under $500,000 B** B**B�+e@B&S�@Bu�@B�:pΈ�#@Bio�E@Bh"lxz� @ Bio�E@ Bh"lxz� @ K Q!Z$500,000 under $1,000,000B�&1�(@B�3b*@B(~kI@B�o_ @B**9.35B**10.74B$(~k@B4@b@ BΪVl@ BH.��@ K Q#Z$1,000,000 under $1,500,000B�*i0@B/�41@B_@B;O.#@ B** B**B+ݓ� @BSt$� @ B+ݓ� @ BSt$� @ K Q#Z$1,500,000 under $2,000,000Bsh|*@B�9#�6@~ B$@B�6[%@ B** B**B o_�@Bw-! @ B o_�@ B�(� @ K Q#Z$2,000,000 under $5,000,000B2w-!t@By�&1�,@B6�?B8gDio�? B�z6�>�? B8gDio�? K Q$Z$5,000,000 under $10,000,000BBi^@B% @BZӼ�@Bec]? B** B**B�� ?B/�$? B�� ? B/�$? YZ$10,000,000 or more~ B~ B~ B~ B B** B**~ B~ B~  B~  B K QVTaxable returns, totalCS:A@Cz�):@CV-�@C9#J{ @CX�5�;N�?C�&1@CgDio�?C1�Zd�? C~�:p�? C y? K Q ZNo adjusted gross incomeB=U-D@B'G@BDE@B�8EGr 8@B�ҧP@BXR@B|?5~D@BX9vH@~  B@ B�-Q@@ K QZ$1 under $5,000B^I L@BL7A`O@~ Ba@~ Ba@B�_LE@B7A`R@B�"~r@@BKY�8֝A@ B:iW@ B:iW@ K Q  ,l@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,��X, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,Q@ 2 ,@3 ,�@4 ,�@5 ,�@6 ,@7 ,�@8 ,�@9 ,�@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@ Z$5,000 under $10,000 B�(� C@ B{�/LG@ B\mD@ B}baI@ B.�!)@ B镒0@ Bs�)@ BAǘ�+@  BSKE@  B}bYF@  K  Q!Z$10,000 under $15,000!Bݓ@@!Bec]B@!B[ A�:@!B� O%>@!B� q[@!B|гY�@!B7[ @!B{P�@! B#J{�/�9@! BgDio=@! K! Q"Z$15,000 under $20,000"B_&9@"B�0�*�?@"B†W�3@"B"u|:@"B?W[�@"Bz6�>W�@"Ba2U0*)@"Bw/�@" BMSt$!@" B(.@" K" Q#Z$20,000 under $25,000#Bݓ�:@#B{PcG@#B �-+@#Bx#2@#Bz6�>W@#Bn4@�@#B5^I B@#B@a�@# B_v@# Be@# K# Q$Z$25,000 under $30,000$B46<4@$BX9�5@~ $B[@$Bu��6@$B �-`@$Bd]F8@$Bb4@$B�Q�|@$ B1%@$ B6�;N@$ K$ Q%Z$30,000 under $40,000%By�):�.@%B�D�6@%B�=yX�#@%BMJ*@%BAǘ�@%BSt$@%Bjqd@%BgDio� @% B�<,Ԛf@% B/�$� @% K% Q&Z$40,000 under $50,000&B�=yXh,@&BNbX9�5@&Bڊ#@&BTR'�+@&B?5^I @&Bo�@&B+ �@&B�H @& B+ �@& Bho @& K& Q'Z$50,000 under $75,000'B�𵺲#@'Bu�'@'B��3@'BTR'�$@'BMJ� @'Bۊe@'B�𵺲@'B2w-!t@' B�𵺲@' BZӼ�@' K' Q(Z$75,000 under $100,000~ (B@(B/n�E,@(BM� O!@(BEGr� &@(B*�DX@(B�*I@(B}гY @(Bx $(~� @( B�~ @( BPn� @( K( Q)Z$100,000 under $200,000)B**11.43)B**12.14)By�):� @)Bkw!@)BMJ�@)B$[@)BK7 @)Bec] @) BK7 @) B ^)K @) K) Q*Z$200,000 under $500,000 *B** *B***B,Ԛ��@*B?�$ @*Bo_@*B�&†#@*BR@*B\m� @* BR@* B\m� @* K* Q!+Z$500,000 under $1,000,000+Bڬ\m%(@~ +B@~ +B@+Bt$�� @+B**9.37+B**10.76+BjMSt@+BEGr�i@+ BDt@+ B@a�@+ Y,Z$1,000,000 or more,B[�@,B�{� @,BQ�|a2 @,BSc @ ,B** ,B**,BJY�8?,Bo�ŏ1�?, BJY�8?, Bo�ŏ1�?, K, Q!-\Nontaxable returns, total-g�(� p@-g0�' 5"@-gM"@-g� �0�*@~ -g8l@-g�@-gm{�@~ -gp@- g�HP�@- g(� �@- K- Q%.^ Footnotes at end of table..^.^.$.$.$.$.$.$. $. $. K. Q�/_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM0RE(Coefficient of variation for number of returns and amount (percent))2S22L2, Other income2-2-2M 2, 2M 2 , 2 52 TStatutory adjustments2 %3&33�+ Foreign earned3;3i30303j3'Net operating loss383 'Gambling earnings3 8 3 'Total3 (4.Size of adjusted4iincome exclusion404i Net income404iNet loss40 4i 4j 4 i 4 0 4 i 4 05c gross income5) Number of5)Amount5) Number of5)Amount5) Number of5)Amount5) Number of5)Amount5 ) Number of5 )Amount5 ) Number of5 )Amount66returns6U6returns6U6returns6U6returns6U6 returns6 U6 returns6 U7~ 7ha@~ 7hb@~ 7h b@~ 7h@b@~ 7h`b@~ 7hb@~ 7hb@~ 7hb@~ 7 hb@~ 7 hc@~ 7 h c@~ 7 h@c@8VAll returns, total8G5�8EG2@8H|a2Up@8COe?8C"~@8C~jt�@8Cx $(>8<,Ԛ@8C�Ǻ�?8 Cv@8 C9� @8 CD?8 C�_L�? 9ZNo adjusted gross income9Is�#@9JR�!&@9B�/L� � @9B}b�%@9B�&†%@9B0*�$@9B9EGr @9BK7A`�?9 Bh|?�2@9 B� �7@9 B+��@9 B[�@:Z$1 under $5,000:IGr�*@:J q.@:BV-r@:Bq @:B�/L� C@:B.�!]H@:Bu�%@:B|г�5@: B�>W[�5@: B�):�8@: BlV}�6@: B8gDiop@;Z$5,000 under $10,000;I�,C8@;J6�>W[?@;Bsh|?@;BS:!"@;B�HP� K@;BsFR@;Bܵ|p-@;B�&S�6@; B���*@; B[\/@; B�z6@; B_�@<Z$10,000 under $15,000<I6{<@<J�&†?@<BmV}�@<BHP�s7)@<B��'H@<B镲I@<B� q,2@<B� �06@< B�#'@< BEGr�3@~ < B n@< Bn@=Z$15,000 under $20,000=I\mH@=J&†H@=B"�@=Bv�&@~ =B@=B� h"lD@=BF_X3@=B�^Y9@= B�/�$(@= BbX9�81@= BL7A`�@~ = BPz@>Z$20,000 under $25,000~ >I?@>J qA@~ >BL@>B@aK&@>BgE@>B E@>B*:�:@>BL� F%�;@> B��'@> B:H_-@> B�):�@> B�I@?Z$25,000 under $30,000?IZӜ?@?JH}H@@?Bʡ�@?BM� O�)@?B�8mlC@?BOjM+E@?B$(~�8@~ ?BO@? B9EGr�/*@? By�):b2@? B{�0@? Buq @@ ,l@A ,�@B ,�@C ,�@D ,�@E ,�@F ,�@G ,�@H ,�@I ,�@J ,�@K ,�@L ,�@M ,�@N ,�@O ,�@P ,�@Q ,�@R ,�@S ,�@T ,�@U ,�@V ,�@W ,�@X ,�@Y ,�@Z ,�@[ ,�@\ ,�@] ,�@^ ,)@_ ,�@@Z$30,000 under $40,000@ITt$�9@@J y�<@@Bk @@BH}�$@~ @Bv@@BDlH@@B�\4@@B#�7@~ @ B@@ B�s��&@@ BTN@@ BAfU @AZ$40,000 under $50,000AIK7�A@AJ۷A@AB\C�-@AB٬\�%@AB�@@ABqh@H@AB_�Q :@ABGr��77@A BW�/�'/"@A B~jT)@A B:�@A Ba4� @BZ$50,000 under $75,000~ BI@BJw#�2@BB?>@BB_v/"@BBjt��6@BB� :@BB6�>W[�3@BBk �3@B Bv@B B F%u�$@B B���?B B�&1�@CZ$75,000 under $100,000CIsF�8@CJ�1�.5@CBioT@CBx $(�(@CBQI8@CB-!lv<@CBDj7@~ CB@C BʡE� @C B+ݓg*@C Bq�?C BJY� @DZ$100,000 under $200,000DIZ)@DJY�8�*@DBDJ@DBx�&� @DB q-@DB�>W[�0@DBd`4-@DBj++@D B1e@D Bh�%@D B?W[?D B�7d*@EZ$200,000 under $500,000EI�Zd�%@EJ|Pk:%@EBC@ @EBH!@EB;O�#@EB+ݓG&@EBqh+@EB�Q�;%@E BΈK@E B|?5^(@E Bk g�?E B�Af@!FZ$500,000 under $1,000,000FI��3$@FJ �%@FB( @FBs�� @FBK�=#@FBo�o/@FBݵ|�3&@FFڊE&@F B�鷯@~ F B@F B�* �?F B QI@#GZ$1,000,000 under $1,500,000GI r�$@GJNbX9�%@GBqh @GBd]F8"@GBq"@GB�3,@GBV-o%@GFT%@G BaTR' @G BSt$�0@G Bu�?G Bx $(~ @#HZ$1,500,000 under $2,000,000HIlV}'@HJ"uq-)@HB/�$@HBX9v#@HBj+}#@HBv�0@HB Q�'@HF1�Z!@H Ba+%@H Bqh/@H B�%䃞�?H Brh|@#IZ$2,000,000 under $5,000,000II:#J{@IJܵ|�@IB cZB>�?IBH@IBF_�@IBz6�>@IB�f@IFr�/@I BJ�4�@I BK7A !@I B�S�?I B�(� @$JZ$5,000,000 under $10,000,000JI�/�$�@JJSt$�@JB:M?JBgs5@~ JBHx@JBXр @JB�@JF�� ?J B� rh�@J B<,!@J B/�$?J B\C�?KZ$10,000,000 or more~ KI~ KJ~ KB~ KB~ KB~ KB~ KB~ KF~ K B~ K B~ K B~ K BLVTaxable returns, totalL@X9�@LHOjM�@LCX�?LC~jt�@LCX�2ı�@LCt��@LChoD@LC+ݓ�@L C_)��: @L Cuq � @L C'?L CV}b�? MZNo adjusted gross income MI** MJ**MBx#3@MBV�0@MBqh�:@MBq�?MB�_L�1@MB�1w-!�@M B�Ǻ�;@M Bׁ;@M Bǘ;@M B_v//@NZ$1 under $5,000~ NI~ NJNBt��)@NB�!u`.@~ NB~ NBNBJYQ@NBAf[S@N B2w-!Q@N B� M@N Bjq44@N BO@a�:@OZ$5,000 under $10,000OI**99.86OJ**99.86OBD�'@OBa4.@~ OB~ OBOBQkwE@OBL� F% R@O B?A@O B2U0*�+G@O Bܵ|P@O Bݓ&@PZ$10,000 under $15,000PIlV}L@PJ9#JN@PB�HP�%@PBŏ1w-0@PB�o_X@PB�o_X@~ PBA@~ PB,@P BF(3@P B<�7@P BAc]�@P Bp_�Q@QZ$15,000 under $20,000QIF_PR@QJDQ@QBQI�"@QB o_/@QB\ AcM@QBTQ@QB2w-!�8@QB�o_gB@Q Ba2U0*0@Q Bm�2@Q BQI@@Q B( y@RZ$20,000 under $25,000RIV-C@RJDE@RBn�#@RBۊe�$.@RB}bK@RBw/L@RBR�!D@RBjI@R B�$-@R B0*�1@R Bgj+v@R Bea@SZ$25,000 under $30,000SIZӼE@SJ�HPTF@SB:�!@SB?ܵ�/@SBd]KH@SBK7I@SB�HA@SBeH@S B�Zd;.@S B8gDio�4@S B�HP| @S B�^)@TZ$30,000 under $40,000TI&Sb=@TJ�9#@@TB qK@TBXq'@TB_@@TB� F%uRI@TB*�DX9@TBs�3@@T Be�#@T B�(M(@T Bo�ŏ@T BbX9H@UZ$40,000 under $50,000UI/�$� C@UJS� C@UBܵ|�@UB2U0*�3'@UB9EGr�C@UBVH@UBjtXB@UB~�:p~@@U BZd;O�"@U BpΈ )@U BH.�@U BZӼ#@VZ$50,000 under $75,000VIc]F�5@VJ镲3@VB#J{�/�@VB[ 9@WB_�<@WBe9@WB�8m�7@W B|a2U0 !@W B $(~y*@W Biq�@W B y� @XZ$100,000 under $200,000XIMSt*@XJ�?�*@XBH}8g@XB�HP @XB� -@XBX9v�0@XBUN`.@XB]m-@X Bz�,C�@X B&†G&@X B�37?X B†W�2@YZ$200,000 under $500,000YI��&@YJ�0�*X%@YBz�):K @YBM� O�!@YB_�Q�#@YB|?5^&@YB\m2,@YBV-�&@Y B_v�@Y BJ��)@Y B٬\m�?Y BLJj@!ZZ$500,000 under $1,000,000ZIΪV�$@ZJ�Q��%@ZBx�&1 @ZB�/�'� @ZBQI�#@ZByX�5{/@ZBe`TR�&@ZFs��&@Z BQkw@Z B+e�-@Z Bu�V�?Z BK@[Z$1,000,000 or more[I?�@[JPkw\@[BK7A`�?[BC@[B� �0�*@[B�@[B:#J{�/@[F(� >@[ BC@[ B�* @[ Bx�&�?[ B_�Q?!\\Nontaxable returns, total\m yǩ@\nw#�@\g h" @\g�2ı.�@\g�9#�"@\gDj#@\g�Zd;_ @\g%u��?~ \ g|@\ gH.?!@\ gAǘ?\ gGx $�@%]^ Footnotes at end of table.�^_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM_RE(Coefficient of variation for number of returns and amount (percent))` ,l@ a ,@b ,�@c ,�@d ,�@e ,@f ,�@g ,�@h ,�@i ,�@j ,�@k ,�@l ,�@m ,�@n ,�@o ,�@p ,�@q ,�@r ,�@s ,�@t ,�@u ,�@v ,�@w ,�@x ,�@y ,�@z ,�@{ ,�@| ,�@} ,�@~ ,�@ ,�@aS(aT Statutory adjustments--continueda%a%a%a%a%a%a%a %a %a %a %b&b' IRA Paymentsb(b' Student loanb(b'Educator expensesb(b'Tuition and feesb(b ' Deduction forb (b 'Moving expenseb (c.Size of adjusted ci c0ciinterest deductionc0ci deductionc0ci deductionc0c iself-employment taxc 0c i adjustmentc 0dc gross incomed) Number ofd)Amountd) Number ofd)Amountd) Number ofd)Amountd) Number ofd)Amountd ) Number ofd )Amountd ) Number ofd )AmounteereturnseUereturnseUereturnseUereturnseUe returnse Ue returnse Uf~ fh`c@~ fhc@~ fhc@~ fhc@~ fhc@~ fhd@~ fh d@~ fh@d@~ f h`d@~ f hd@~ f hd@~ f hd@gVAll returns, totalgG'�?goB-@~ gWpc@gWK7A`@gW�s��@gW5^I @gWxi@gW�<,T@g W�46<�?~ g WW@g W;M� �@g W?5@ hZNo adjusted gross incomehI�=yX2@hJI.�!�&4@hB}гY-@hB*:4@hB�H}@@hB[B>ٌ@@hB�Hn-@hB8d/@h Br@h BNё\C@h B&Sz7@h B�;@iZ$1 under $5,000iI�3@iJ1�Z�6@iBQI� +@iB��#2@iB��3\B@iB�D@iB)� �0�$@iB�:pH'@~ i [0s@i [�H�@i B� rh9@i B+ �=@jZ$5,000 under $10,000jI�-@jJ؁sF0@jB"@jB6�>°,ۆ;7=>٬#@j [+ �@j [�0�*�@j B��3@~ j Ba@kZ$10,000 under $15,000kIM� O/(@kJc�=y�*@kBǺ�@kB���%@kB+ (1@~ kBI@kBTt$�$@kBT�((@k [�):�@k [% @k BZӼ1@k B46<5@lZ$15,000 under $20,000lIBf�"@lJڊ%@lBPkw�@lBɥ$@lB?5^I .@lBD�*.@lB†Wʒ%@lB9�)@l [{Pk @l [fa@l B>yX�5-1@l BȘ�8@mZ$20,000 under $25,000mIˡE!@mJ h"lxz#@mBo@mB�o"@mBbX9�,@mBd`-@mB|?5�&@mBUN +@m [+ݓ @m [�/�$�@m Bs��0@m B 7@nZ$25,000 under $30,000nI㥛 0@nJX9v� @nB6°�Z>�6h @ v B** v B**#wZ$1,500,000 under $2,000,000wI6�@wJ~�:p@~ wB~ wBwBɵ3@~ wB @~ wB~ wFw [B@w B}гY�9 @ w B** w B**#xZ$2,000,000 under $5,000,000xIǺ0@xJ~8gD)@~ xB~ xBxB�46�/@xBKW0@~ xB~ xFx [a2U0*?x B�5�;N�@ x B** x B**$yZ$5,000,000 under $10,000,000yIK7A�@yJ|г�@~ yB~ yByB� F%u�2@yBNё\�#4@~ yB~ yFy [ˡE?y B�):�? y B** y B**zZ$10,000,000 or more~ zI~ zJ~ zB~ zB~ zB~ zB~ zB~ zF~ z [~ z B z B** z B**{VTaxable returns, total{pH}8g@{oEGr�i@{CFx�?{C�0�*@{C&S�@{C�&†@{C镲 �@{C rh@{ W47�?{ WΪV?{ C��@{ C�^�@ |ZNo adjusted gross income|Aj+F@|J䃞�C@|BZB>A�Q5VVuE�<,ԚG@| B+e>@| B�/�'�8@~ | B~ | B}Z$1 under $5,000~ }I~ }J~ }B~ }B~ }B~ }B~ }B~ }B} B �c�4@} B�0�*X;@~ } B~ } B~Z$5,000 under $10,000~I'B@~J�!uE@~[EJy8@~B1�ZLC@~B�=yXQ@~B�=yXQ@~B��6@~BDio�8@~ [_L @~ [s�#@~ Bn��ZF@~ B:HK@Z$10,000 under $15,000Ilq7@JEGr��<@[镲l"@[K+@B �-8@Bho:@B�:pΈR,@B.�@ [q �-�@ [!lV�@ BSt$�7@ B�$@@ ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,)@� ,�@� ,Q@ � ,@� ,�@� ,�@� , @� ,@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@Z$15,000 under $20,000Iio��*@J1�Z�,@[ cZB� @[mV}�)@[X9�4@BH4@[��-@B-!l�1@ [?ܵ<@ [vq @ B,Ԛ�G8@ B h"B@�Z$20,000 under $25,000�I �c�%@�JHP�sW'@�[�?F@�[Y�8�&@�[|Pk�1@�[�1w-!2@�[*0@�[�1%D4@� [x�@� [kwc@� [ۊed3@� [X9f8@�Z$25,000 under $30,000�I�:p�("@�JT�$@�[�ү@�[�Q{"@�[�Zd;�+@�[�~z,@�[Aǘ,@�[�:M0@� [K@� [?@� B|г�3@� B}?5^8@�Z$30,000 under $40,000�I*:H@�JB`"�@�[ΪVl@�[�{�@�Bv}@~ �B@@�[Af5$@�[S�*@� [S� @� [ho�@� [$(~�)@� [F_�1@�Z$40,000 under $50,000�IK�46@�JBi@�[K7@�[r@�B��3@�BJY�8@�[@�[UN`#@� [� @� [�1%d@� [�|a2U,@� [�%䃞M1@�Z$50,000 under $75,000�I9#J�@�J)�Ǻ�@�B46<= @�BV�/�@�BPk@�B/n��@�[�/�$F@�[,eX�@� [2w-!t@� [s�A @� [��"@� [�_LU)@�Z$75,000 under $100,000�IET@�JFx �@�[jMS4@�[M� O�@�[��@�[!lV�@�[l@�[0L� F%@� [2U0*@� [-!lV@� B**7.20� B**9.10�Z$100,000 under $200,000�I[Ӽ��@�JMbX@�[l g�@�[V-o#@�BY�8�@�B�zv@�[MSt$@�[� �)@� [O@aS@� [ˡE}@ � B** � B**�Z$200,000 under $500,000�I Q @�J�@~ �B~ �B�BV-�@�B5^I B@~ �B~ �B� [=,Ԛ��?� [m�@ � B** � B**!�Z$500,000 under $1,000,000�IǺp@�J|a2U�@~ �B~ �B�B"uq�-@�B-CV.@~ �B~ �F� [d]Fx�?� B+ݓ�@ � B** � B**�Z$1,000,000 or more�ql g�@�rc�=yX@~ �B~ �B�Bv]+@�BGr�,@~ �B~ �F� [_vO�?� B`vOj�? � B** � B**!�\Nontaxable returns, total�m� Oe@�naTR'I@�]�2@�]K�=@�]_vO�@�]C @�]oT@�]>٬�@� ]�HP?� ]'?~ � ]@� ]+ݓ&@%�^ Footnotes at end of table.��_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM�RE(Coefficient of variation for number of returns and amount (percent))�S(�T Statutory adjustments--continued�%�%�%�%�%�%�%� %� %� %� %�&�' Payments to a�(�'Penalty on early�(�'Alimony�(�'Self-employed health�(� 'Medical savings � ($� 'Certain business expenses of� (�.Size of adjusted�i Keogh plan�0�iwithdrawal of savings�0 �ipaid�0�iinsurance deduction�0� iaccount deduction� 0*� i"reservist, performing artist, etc.� 0�c gross income�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount� ) Number of� )Amount� ) Number of� )Amount��returns�U�returns�U�returns�U�returns�U� returns� U� returns� U�~ �hd@~ �he@~ �h e@~ �h@e@~ �h`e@~ �he@~ �he@~ �he@~ � he@~ � hf@~ � h f@~ � h@f@�VAll returns, total�G�7d*@�Hڊe�?�Ciq@�C�:M� ,@�C؁sF@�C]m�;@�C6?�CS?~ � C@� CvOj�$@� CDioL@� C�o_?O@ �ZNo adjusted gross income�I9v�@@�J(� n9@�B�,C6@�B-CD@�Bsh|�1@�B[ A�0@�B<,Ԛ@�BBi!@� Bh|?QP@� Ba+}K@~ � B~ � B�Z$1 under $5,000�I+eE@�J]m�J@�B㥛 @3@�BI +N@�BI +'G@�BcZB>0I@�Bǘ� @�B{P�$@� B**70.56� B**73.97~ � B~ � B�Z$5,000 under $10,000�Ij+@@�JW[�%@�BjM@@~ �Bؒ@�B�#t-@�B���@�Bc]K@� B**24.95� B**17.37~ � B~ � B�Z$75,000 under $100,000�I4@�"@�JɅ @�B^I K.@�B3ı.n#<@�B�HP�*@�B�-.@�BV�/�@�BW�2�@� B**12.40� B**13.02~ � B~ � B�Z$100,000 under $200,000�I�Zd;_@�J@�@�B/�$*@�BӼ��5@�B�:MM#@�BcZB>�%@�B;M� O @�B�? @ � B** � B**� B_vX@� B_vX@�Z$200,000 under $500,000�I�:M@�Jl g3 @�B�s�,@�B~�:`5@�B=U�@�B�>W[@�B`"@�B0�' 5@ � B** � B**� B�AX@� B�AX@!�Z$500,000 under $1,000,000�I**2.24�J**2.53�B$�~�0@�Bw/I@�BT@�BAf�'@�B�H@�F&S�@� Bec]�2@� Bܵ|�3@~ � B~ � B#�Z$1,000,000 under $1,500,000 �I** �I**�Br�0@�B�W=@�BDioi @�BLJ�!@�BI&�@�F^K�= @� B1�*4@~ � B7@~ � B~ � B#�Z$1,500,000 under $2,000,000 �I** �I**�B� h"l/@�Bvq uM@�B@�@�BT&@�B~8gDi@�Fkw�@� BM� O/8@� B>٬l9@~ � B~ � B#�Z$2,000,000 under $5,000,000 �I** �I**�BcZB>�&�犎�<@�Bz�,C+@�B�Q�@�B�=yX�5�?�FOjM?� B_L0@� Bhs0@~ � B~ � B$�Z$5,000,000 under $10,000,000 �I** �I**�B㥛 0"@�Bz6�>W 6@�BQI&@�Bh|?5@�Bw-!l�?�FGx $(�?� B**25.51� B**17.37~ � B~ � B�Z$10,000,000 or more �I** �I**~ �B~ �B~ �B~ �B~ �B~ �F � B** � B**~ � B~ � B�VTaxable returns, total�@�� �@�Hk �?�CPkw�@�C��,@�C٬\�@�C�9#J@�C"~�?�Cx#�?� C,eXw&@� CM� O%@� C��3�M@� CZӼtO@ �ZNo adjusted gross income�A�v=@�J&S�"E@~ �Bð@�Bq�L@�Beaa3@�B]Fxk8@�B� qG@�B;pΈ:@ � B** � B**~ � B~ � B�Z$1 under $5,000~ �I~ �J�Bı.nR@�B�!uqX@~ �B~ �B�BvOjV@�BvOjV@~ � B~ � B~ � B~ � B�Z$5,000 under $10,000�Im4X@�Jm4X@�B&†'A@�B�{(J@�B�R@�BBR@�B?46@�B<�9@~ � B~ � B~ � B~ � B�Z$10,000 under $15,000�IAfWF@�JF_G@�BL7A`u;@�Bvq S@�B'AB@�BCiqRA@~ �B@�BV-�-@� B**70.56� B**78.44~ � B~ � B�Z$15,000 under $20,000�I0�' E@�JrH@�B q{6@�BQIE@�BMbP;@�B�V�=@�B=U�#@�BBi'@� B�8EGrK@� BÊK@~ � B~ � B�Z$20,000 under $25,000�I>yX�5 ;@�J镲<@�B' 4@�B�^iA@�B_�QF@�Bݵ|ЛJ@�Bz6�>W;#@~ �Bv@� B2%H@� B�%䃞K@~ � B~ � B�Z$25,000 under $30,000�ISt$9@~ �J@�Bt�9@�B-CB@�BA`9@�Blxz�,s<@�BD"@�B�&S�%@� BR@� Bd`TW@~ � B~ � B�Z$30,000 under $40,000�I_L,.@�J;pΈҎ1@�BH}8�.@�BYV@@�Bw#)1@�B� q�6@�BsF�@�BJ��@� Bl gsH@� B9I@~ � B~ � B�Z$40,000 under $50,000�I�.@�Jp_��2@�BpΈ�0@�BDlA@�BGr�3@�Bb�-;@�B~jt�@�B�,C@� B&SMH@� BxJ@� B`TR'Q@� B?Q@�Z$50,000 under $75,000�IX�2ıN!@�J;pΈ~%@�Bn4@�%@�BE�$@@�B� h"lX(@�BMb.@�B�H@�B?�@� B~jD@� B|гAB@~ � B~ � B�Z$75,000 under $100,000�Ia2U0*i@�J�8m� @�B�3�.@�BgsE=@�Bq �-0+@�B*:/@�B�z6@�Bc�=y@� B**12.44� B**13.09~ � B~ � B�Z$100,000 under $200,000�IZӼc@�Jܵ|�@�Bsh|?*@�B/�46@�B6�;NQ#@�B/ݤ%@�Bz6�>W @�B�9#J @ � B** � B**� B_vX@� B_vX@�Z$200,000 under $500,000�IjM@�J0�' 5 @�BN@!,@�B� O�5@�Bڊe�@�B�0�*�@�B"�@�BV�/;@ � B** � B**� B�AX@� B�AX@!�Z$500,000 under $1,000,000�I**2.24�J**2.53�B�1@�B�ǺI@�BY�8�@�B h",@�Bz�):K@�F�:pΈ@� Bec]�2@� Bܵ|�3@~ � B~ � B�Z$1,000,000 or more �I** �J**�BSt$"@�BDl�8@�Bg�@�BS:@�B?�FT?� B+�ٮ,@� B�>W[.@~ � B~ � B!�\Nontaxable returns, total~ �m@�n �-8/@�g5^I "!@�g:H�?@�gn*@�g"lxz(@�g_L @�gK�= @~ � gY@~ � gv@� gԚ�X@� gԚ�X@%�^ Footnotes at end of table.��_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM�RE(Coefficient of variation for number of returns and amount (percent))�S(�T Statutory adjustments--continued�%�%�% �, �- �, �- � , � - � , � -� ,l�� ,��� ,��� ,�X� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@�& �'Other�(�'Foreign housing�( �'Basic standard deduction�(%�'Additional standard deduction�(!� 'Total itemized deductions� (� ' Exemptions� ;�.Size of adjusted�i adjustments�0�i adjustment�0 �i �0 �i �0 � i � 0 � i � 0�c gross income�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount� ) Number of� )Amount� ) Number of� )Amount��returns�U�returns�U�returns�U�returns�U� returns� U� returns� U�~ �h`f@~ �hf@~ �hf@~ �hf@~ �hf@~ �hg@~ �h g@~ �h@g@~ � h`g@~ � hg@~ � hg@~ � hg@�VAll returns, total�Gz6�>�@�H�!uq;(@�COjM@@�CF%uH9@�CF%u��?�CCl�?�CH}�?�CL� F%u�?� Cx�&�?� CZӼ?� CK�46�?� Cw#? �ZNo adjusted gross income�I�U@�J4@�"F@�B**0.00�B**0.00~ �B~ �B~ �B~ �B~ � B~ � B� BbX9H@� B^I +@�Z$1 under $5,000�I#~jK@�J.�!eW@~ �B~ �B�B h"�?�BׁsF?�B#J{�/L@�B�/L� �@� BNё\C@� Bۊed@� B�?� B)�Ǻ?�Z$5,000 under $10,000�I� �D@�JJY�8J@~ �B~ �B�BOjM?�B�=U?�B% @�B|?5� @� B†W�2@� Bz�,C�@� B†W�2�?� Bŏ1w-�?�Z$10,000 under $15,000�I]CC@�J:S@~ �B~ �B�B�1%?�B?ܵ|�?�Bd`TR@�B?5@� BN@a @� B�1%$@� BDl?� B&†?�Z$15,000 under $20,000�Ijt�B@�J0�' L@ �B** �B**�B2U0*��?�BeX?�B�2ı.n @�B$�~{ @� BL7A`e @� B�=U�@� Bt�?� B�(?�Z$20,000 under $25,000�IY>E@�JrL@~ �B~ �B�BK7?�BׁsF�?�B*:�@�Buq �@� B�@~ � B(u@� B�>W[�?� B(� ?�Z$25,000 under $30,000�I�Dذ@@�J�GE@~ �B~ �B�B[<�?�B�6[ �?�B�1w-!�@�BH}8�@� BR@� B�3� @� B�HP?� B$�~?�Z$30,000 under $40,000�IZB>Y8@�J!lVe@@~ �B~ �B�Bz�,C?�Bz6?�BZd;O @�B�~@� BI.�!�?� B�3"@� B]C?� Bz�,C?�Z$40,000 under $50,000�I�o_78@�J"E@ �B** �B**�Bz�,C?�BpΈ?�BV_@�Bݵ|s@� B�%䃞�?� B�:p�@� B���?� Bjt��?�Z$50,000 under $75,000�I~�:�-@�Jxz�,C 8@�B**0.00�B**0.00�BX9v?�BBiq�?�B�,Cb @�BV-@� B|гY?� Bۊe�?� B�(?� B�(?�Z$75,000 under $100,000�IH�7@�J q� A@ �B** �B**�BBf�@�Bܵ|P@�B6�@�B�s�2@� Bgj+?� Bn4@?� B rh�?� B qh�?�Z$100,000 under $200,000�ITR'�1@�J:};@�BK�=R@�B1eQ@�Bd]F�@�B"uq�@�B**5.73�B**6.04� B�.n�?� BR�!u�?� BHP�s?� Bx?�Z$200,000 under $500,000�IMb`2@�J�鷯:@�B**31.15�B**25.07�B"lxz@�Bu�@ �B** �B**� B??� BΪV?� B"uq �?� Bs��?!�Z$500,000 under $1,000,000�I@�4@�J:HE@ �B** �B**�BI +@�B�:pH@ �B** �B**� Bu�?� B�0�*?� B_L? � B[1]#�Z$1,000,000 under $1,500,000�IK�=u5@�J؁sF1@ �B** �B**�Bd]F8@�Bkwc@ �B** �B**� B47�?� Bv�?� BMJ��? � B[1]#�Z$1,500,000 under $2,000,000�IW[:@�J?U@ �B** �B**�B[�@�BET@ �B** �B**� BDio?� Bn?� B �-�? � B[1]#�Z$2,000,000 under $5,000,000�I_)��:-@�J�AV=@ �B** �B**�Bio�� @�BK�=U @ �B** �B**� B1�Zd�?� BH}8�?� B� q? � B[1]$�Z$5,000,000 under $10,000,000�I&䃞j$@�J� r�? �B** �B**�B�Vm@�B Ac@ �B** �B**� Bl�?� Boʡ�?� B1�*�? � B[1]�Z$10,000,000 or more~ �I~ �J �B** �B**~ �B~ �B �B** �B**~ � B~ � B~ � B � B[1]�VTaxable returns, total�@Ƌ @�H ^)k(@�CHP�s@@�CN@�9@�C h"�?�Cea?�Cec]?�Cı.n��?� C?W[?� CSt$��?� C:H?� Cm4@�? �ZNo adjusted gross income �I** �J**~ �B~ �B~ �B~ �B~ �B~ �B~ � B~ � B� Bs�/@� Bio�/@�Z$1 under $5,000~ �I~ �J~ �B~ �B�BNё\�@�Bio��@�B2U0*L@�BClN@� B\mbG@� BԚ�hD@� B y'X@� B y'X@�Z$5,000 under $10,000~ �I~ �J~ �B~ �B�BClg@�Ba+e�@�B$�~� @�B]Fx� @� B6W[�?� Bv�?� BʡE�?� BʡE�?�Z$75,000 under $100,000�IǺ&7@�J�:pΈA@~ �B~ �B�Bm{�@�B�&†W@�B6�@�BV-2@� BP�s��?� B#?� B5�8EGr�?� B5�8EGr�?�Z$100,000 under $200,000�I�|a2�1@�Jd]F�;@�BM� OR@�BlV}Q@�B~k �@�B(@�B**5.73�B**6.04� BW�2?� B h"lxz�?� B;pΈ�?� B[ A?�Z$200,000 under $500,000�I�-a2@�Je`TR�:@�B**31.38�B**25.25�B�(� @�BK�=@ �B** �B**� BT�?� BJ�4�?� Bu�?� Bm?!�Z$500,000 under $1,000,000�IeX�4@�JCE@ �B** �B**�B\ Ac @�BvOjM@ �B** �B**~ � B^@� Bs��?� BTt$�?~ � B�Z$1,000,000 or more�I�/�'k(@�Jxz�,C�9@ �B** �B**�Bk g@~ �Bq@ �B** �B**� BF%u��?� B�!uq�?� BΪV?~ � B!�\Nontaxable returns, total�m-CF1@�nΈ@@~ �g~ �g�gΈ� �?�gq �-?�g�,C�?~ �gj@� gCl�?� g�37?� gMb�?� g�;Nё\�?%�^ Footnotes at end of table.��_�Table 1.4CV--2003, Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM�RE(Coefficient of variation for number of returns and amount (percent))�S�TTaxable income�%�TAlternative minimum tax�%!�TIncome tax before credits�%�s�s� s� s� s� s%�.Size of adjusted gross income�) Number of�)Amount�) Number of�)Amount�) Number of�)Amount�s�s� s� s� <� <��returns�U�returns�U�returns�U�s�s� s� s� <� <�~ �hg@~ �hh@~ �h h@~ �h@h@~ �h`h@~ �hh@�s�s� s� s� <� <�VAll returns, total�G46G3@�B:M$@�s�s� s� s� >� >�Z$1 under $5,000�IԚ�@�J#~j�@ �B** �B**�B�=yX@�B`TR'�5@�s�t� t� u� v� v�Z$5,000 under $10,000�IR'�?�J4@b@�B q�+J@�B*:L@�BZӼ?�Bz6+@�s�t� t� u� v� v�Z$10,000 under $15,000�I1%�?�J4�8E�?�B;M� ;R@�B]K�X@�BA`"�?�BKY�8�?�s�t� t� u� v� v�Z$15,000 under $20,000�I�+eX�?�Jۊe�?�BH}P@�BeX'L@�B�+eX�?�B㥛 ?�s�t� t� u� v� v�Z$20,000 under $25,000�IB�?�J� F%u�?�BVP@�BvR@�Blxz�,C�?�BH.��?�s�t� t� u� v� v�Z$25,000 under $30,000�Iec]�?�JW[�?�B-!lP@�B&SeX@�B>٬\�?�BD?�s�t� t� u� v� v�Z$30,000 under $40,000�IX�?�Jhs��?�BDio1I@�B� rhB@�BX�?�BJY�8?�s�t� t� u� v� v�Z$40,000 under $50,000�I�/L� F�?�J}8gD�?�BsF;@�B@XG@�B}8gD�?�Bl�?�s�t� t� u� v� v�Z$50,000 under $75,000�I��?�Jx�&1�?�BEJ�$@�BmR-@�B_L?�B@Bec]I@Bŏ1w-!�?BYڊ�?st t u v vZ$50,000 under $75,000Ix?Jm4@�?~ B|@BZ\-@BԚ��?Bv�?st t u v vZ$75,000 under $100,000IBi�?J�o�?B� h"l�!@B�H*@B qh�?B@�?st t u v vZ$100,000 under $200,000I�!uq�?JN@�?BeX7@B-Cv@B�0�*�?Bu�V�?st t u v vZ$200,000 under $500,000I�1%?Jq �-?B**1.11B**1.40BpΈ?~ B0V@st t u v v!Z$500,000 under $1,000,000Iho?JK7? B** B**Brh|�?Bio�?st t u v vZ$1,000,000 or moreIB`"?J�(� �0�? B** B**B1�*�?B� �?sv t u v v!\Nontaxable returns, totalm5�8EGr�?n ?g9�<@g�0�*�<@gBiq�?g�Zd;�?sv t u v v8w0[1] No exemption allowed at these income levels.t t u v vS^K** Data combined to avoid disclosure of information for specific taxpayers.? ? u v vkNcSource: IRS, Statistics of Income, Individual Complete Report 2003, Publication 1304, October 2005. u v v u v v u v v u v v u v v u v v u v v  ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@  u  v  v! u! v! v" u" v" v# u# v# v$ u$ v$ v% u% v% v& u& v& v' u' v' v( u( v( v) u) v) v* u* v* v+ u+ v+ v, u, v, v- u- v- v. u. v. v/ u/ v/ v0 u0 v0 v1 u1 v1 v2 u2 v2 v3 u3 v3 v4 u4 v4 v5 u5 v5 v6 u6 v6 v7 u7 v7 v8 u8 v8 v9 u9 v9 v: u: v: v; u; v; v< u< v< v= u= v= v> u> v> v? u? v? v@ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,@H ,@I ,@J ,@K ,@L ,@M ,@N ,@O ,@P ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,@Z ,@[ ,@\ ,@] ,@^ ,@_ ,@@ u@ v@ vA uA vA vB uB vB vC uC vC vD uD vD vE uE vE vF uF vF vG uG vG vH uH vH vI uI vI vJ uJ vJ vK uK vK vL uL vL vM uM vM vN uN vN vO uO vO vP uP vP vQ uQ vQ vR uR vR vS uS vS vT uT vT vU uU vU vV uV vV vW uW vW vX uX vX vY uY vY vZ uZ vZ v[ u[ v[ v\ u\ v\ v] u] v] v^ u^ v^ v_ u_ v_ v` ,@` u` v` v= ��X/�> ����?�?�?�?m�~&wD�V�D�V,����*0(�����*0�*0t��)����(0��(0�\�\���(xGG GG GЉG \�qq     ��" �����������������������������