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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" ";@" "-*0.00" ";;\-\-" ";@" "1.0,000.00" ";;\-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -J C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C � ��C � ��C  � ��C  � ��C  � ��C #8�C / �C  8�C / <�C !8C &<C &<�C &<C "<�C "<C !8�C &<C &<�C &<C &<�C &<C &<C &8��C &8�C "�C &<��C &<�C /"�C &<�C &<�C &<��C &8�C &8��C "8�C "8�C "8��C #8�C  8�C  8��C "<C  �C +#<��C #8�C  8�C  �C +#<��C  8��C #<�C "�C  <��C +#<�C  8�C #8�C  8�C !8C "8�C &8C &8�C !8�C "8�C "8��C #8�C  8�C  8��C "<C  �C +#<��C #8�C  8�C  �C +#<��C &<��C &<�C "�C &<�C &<��C ,#<��C  <��C &<�C &<C &8�C &8C &8�C &8��C &8�C &8��C &8�C "8�C &8�C  8��C &�C &<�C &<C &<C &<�C #<��C #<�C  8C &<C &8C &8�C &8C &8C !8��C &<C "�C /"�C &<�C  <��C +#<�C  8�C  <�C  <��C +#<�������������������U} ��} � �} � �} ��} � �} ��} #� �} $$I�} %$ � K%,l@,�@,q@ ,Q�J,��N,�N,��N,��T,�N ,��N ,��N ,�N ,�N ,�N,�N,�N,�N,�N,�N,�N,�N,�N,�N, �N,�N, �N, �N, �N, �N,�N,��T,�T �C}Table 2.1CV--2003, Individual Income Tax, Coefficient of Variation for Returns with Itemized Deductions: Sources of Income, mCeAdjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of Adjusted Gross IncomeME(Coefficient of variation for number of returns and amount (percent))FGNumberGAdjustedHSalaries and wagesIHTaxable interestIHTax-exempt interestI HOrdinary dividends I HQualified dividends I%KSize of adjusted gross income LofL gross incomeL Number ofLAmountL Number ofLAmountL Number ofLAmount L Number of LAmount L Number of LAmount MOLreturnsL less deficitLreturnsLLreturnsLLreturnsL Lreturns L Lreturns L M~ P~ P~ P~ P~ P~ P~ P~ P ~  P"~  P$~  P&~  P(� MQAll returns, totalR�&�?Rgs�?R]`7l[�?R7T7?RP6� r�?R?�?R�?RcՐ? R@ V ax@ Vaۢ|"@ V{�@ V7A`'@ M! U $15,000 under $20,000 V�Pe @ V�'IL~ @ Vq $ `@ V?ܵD@ V )"�*�@ VpWs"@ Vխc)@ VC�K�3@ VUy@ VM� O_$@ V PS@ V}(@ M! U $20,000 under $25,000 V�1%@ V\U]�@ V;O� @ Vek@ Vy�~@ V.9v"@ V)@ V�dN8@ VR~R1@ V;Sf$@ Vt^c�@ VoB!^)@ M! U $25,000 under $30,000 Vn��R@ VF|'fX@ V vöE @ Vl&ls� @ Vwb֋A@ V�?Ŋ$@ Ve�/f*@ V»\�/6@ VG� @ Vs�'@ Vm:@ V��+@ M!U $30,000 under $35,000VW�2ı@V-C�@Vs�@V�=�0 @VS:X�'@V�wJ�$@Vbg *@VEJ6@ Vխ@ Vtv28�'@ VpUj@ VE�,@ M!U $35,000 under $40,000V,+MJA7@V`��7@VMJA�@V�L@V�� @Vm�2�'@V M@Vu��@V�/r�@V6~A @Vit�3&@V�&"�0)@VL7A`M3@ V�@ V:KT)@ VH@ VB�5v�/@ M!U $55,000 under $60,000V]P�2�@Va_Y�@V�9̗�@V rI@V��x @VkC4�#$@VX�2ı�)@V�"J7@ Vg?R@ Vs�)@ V�;k]H@ Vu�V�/@ M!U $60,000 under $75,000V�6Y�?VTt�?VPkw?VOX�eS�?VtYLl?VnnLOX�@V�%jj�@V=D�;�(@ VݰmQ&@ Vy@e@ Vdp� @ Vd`T#@ M"U $75,000 under $100,000VL2r?V6�?Va_Y?Vl g3�?~ VTb@VrZ| �@VTW>@VÙ_�#@ V�I�2J@ VB=J@ VPf@ Vn4@�"@ M#U $100,000 under $200,000V�׻?VDn��?VWx�?V~@�?Ve�?V(�'�@V*�3h� @V('UH9@ V+H3�? V�4 @ Vh˹W? VX��0_@ M#U $200,000 under $500,000VFx ?V �%?V{?VEGr�?Vʦ\].�?VoB!� @Vu]@V/� @ V(rw9�? Vt� @ V�4)�?~  Vrw@ M%U $500,000 under $1,000,000V<D?VZ/r]�?Ve�?VOz1�?V�S?V+ݓ�@V~T�?VM�#� @ VGĔH"�? V[_$\ @ V{~�? V� e@ M'U $1,000,000 under $1,500,000VT�?V v&�?V{?VpW�@V~5�?V�&N. @Vj;@V&ǝ� @ Vs�? V~�@ Vy�):�? VгY@ M'U $1,500,000 under $2,000,000V {�?Vv�?Ve1y�?V�+�?V1%?V/񝘵@V>?�m�?V�}"� @ VN]�? V�8 Q@ V겘|? V�@ M'U $2,000,000 under $5,000,000Vj@+0d�?VjHc�?V�3h?Vua>�?VrZ| �?VE|'?VmnLOX�?V&? V�V-�? Vu�&�@ Vz�? V�7\@ M(U $5,000,000 under $10,000,000VZ| ?Vۢ�d�?V*g\�?V�0?VZڊ?V�F�6�?Vr]�?V=�!7� �? V��HP�? V�`<�? V6o1�? V��#�? MU $10,000,000 or more~ V~ V~ V~ V~ V~ V~ V~ V~  V~  V~  V~  V MQTaxable returns, totalRz1�?R_vO�?RV�/?R>٬\�?RsM�?RϽK�?RB&9 ?~ Rtg@ R )"�*? R@aӫ? Rgj+? R/4i�? S!Nontaxable returns, total�:ǀl�?�a+e�?�QI@�.Ueߕ@�؞Yf@��@��D@�� vö!@ �L|@~  �{@ �?Ɯ@ �E�>�'@ S ,l�J!,��J",��N#, �N$,��N%,��T&,�N',��N(,�N),�N*,�N+,�N,,�N-,�N.,�N/,�N0,�N1,�N2,�N3,�N4,�N5, �N6, �N7, �N8, �N9, �N:, �N;,�N<,��T=,�T>,�N?,�N W State income X WAlimony X WBusiness or profession X WSales of capital assets X WSales of property other X W Taxable IRA X!YSize of adjusted!Z tax refunds![!Zreceived![!Znet income less loss![!Znet gain less loss![! Zthan capital assets! [! Z distributions! ["Y gross income"L Number of"LAmount"L Number of"LAmount"L Number of"LAmount"L Number of"LAmount" L Number of" LAmount" L Number of" LAmount" M#O#Lreturns#L#Lreturns#L#Lreturns#L#Lreturns#L# Lreturns# L# Lreturns# L# M~ $P*~ $P,~ $P.~ $P0~ $P1~ $P2~ $P3~ $P4~ $ P5~ $ P6~ $ P7~ $ P8�$ M%QAll returns, total%R l`q8�?%R1 {?%Rm7@%R*!@%RmQfL�?%R#0p�?%R W�?%R+ٱ?% R�o_G@% R�ϠF@% RN@a�?% R�#bJ$Q@% S&U Under $5,000&V .V`z-@&V�?ޣ4@&V�"zF@&VގpZJ@&V��F( @&V� u?@&V]C� @&V� O�-w@& Vb9@& V�(�'tJ@& V^�/� �5@& V��8@& M 'U $5,000 under $10,000'V �%@'V�;Nё\,@'V뭁lB@'VBB@'VF�@'V@H0i5@'VO0@'V{E@' Vg?RT6@' VMJ`^@' V䠄&(@' VHm^/@' M!(U $10,000 under $15,000(V+ٱ@(V'�;j%@(VN�#E�7@(V|a2U�:@(V�.n�@(V'UHi(@(V`7l[4@(V�~fO@( V&P66@( V'kCc@( VK�$@( V<�*@( M!)U $15,000 under $20,000)Vq�&�@)Vt ^^#@)V2YB@)VHcCE@)Vg�@)Vn/i�%@)V~@)\|a2UP@) Vy]`7�2@) VVFN@) V�'XQS @) VK7A�%@) M!*U $20,000 under $25,000*V�]P�2@*Vs��@*VpWs88@*V x�;@*Va�@*Vٱ�'@*V"^F\@*VD/XNU@* VQ��4@* Vao\@* V�;k]�!@* V:f'@* M!+U $25,000 under $30,000+VXf,@+V`�w@+Vbqm9@+VuYLl>?@+Vs@+Vܝ.�(@+VZ� M@+V�G�P@+ VP3@+ VHKm}@+ V|�"@+ Vr3܀o,@+ M!,U $30,000 under $35,000,V �@,VTގP@,VC9Ѯ�5@,V��%:@,Vbb@,V^c(@,Va@,VPI�5YS@, VT�0@, VW�/�'S@, Vs�A#@, V�]P�+@, M!-U $35,000 under $40,000-Vm4�@-VAC�@-V %�;@-VG=D�;D@@-V�;1p@-Va|�%@-V@j'@-VBsjM@- Vխ2@- VdQ@- V6�;N @- Vg?RD*@- M!.U $40,000 under $45,000.Vh|?u@.VMg'@.V؞Y5@.Vd]Kȟ;@.VY@.VV-B)@.V���@.VCiq@3VT B@3V/4i�%@3V@+0dU@3Vscz�O@3Vz�3�#@3 Vj>""@3 VSgO@3 Vp%;6q@3 V�7�0� @3 M#4U $100,000 under $200,0004V�4Fj�?4VxWfl@4VpW�<@4V TƗ>@4VBsFZ@4Vx( |@4VXs`�?4V�@4 V;O�@4 VGŧE@4 VbE @4 Vڊe�@4 M#5U $200,000 under $500,0005V���?5V0� �� @5V�&k:@5Vڬ\m}@@5VԷ�?5V�#��(@5V?M�?5V@j'�@5 Vkwc @5 V� �P@5 VCRg@5 Vn燱@5 M%6U $500,000 under $1,000,0006Vx $(?6V%1 @6VW&R?�?@6V�4RyGG@6VeN@6VG@9Vd�,i�?9Vіs)@9V�,�?9V`7l[�?9 VyX�5ͻ�?9 V&I@9 VG�@9 Vp�0@9 M(:U $5,000,000 under $10,000,000:V�HP��?:V� ?~ :V~ :V:VЖs).�?:VdF @:VȰ72�?:V{ʄ?: V�.o�?: V�:pΈM@: V%zrK@: V� �8�@: M;U $10,000,000 or more~ ;V~ ;V~ ;V~ ;V~ ;V~ ;V~ ;V~ ;V~ ; V~ ; V~ ; V~ ; V; M<QTaxable returns, total<RE�>�'�?<R�ԕ�?<RYO0~@<RϠO#@<R�6T?<RFZ*o?<Rl��?<R(rw�?< R`@< R�+`<@< RoB!�?< R�D@< S!=|Nontaxable returns, total=}fjk@=}I@=}F?�-@=})^0@=}.9@=}[[%@=}nS�@=}y��)@= }f,�@= }y �K@= } v�@= }BR@= S">~Footnotes at end of table.>M>M>M>M>M>M>M>M> M�?C|Table 2.1CV--2003, Individual Income Tax, Coefficient of Variation for Returns with Itemized Deductions: Sources of Income, ?M?M?M?M?M?M?M?M? M@,l�NA,��N B,��JC,��JD,��NE, �NF,��NG,��TH,�NI,��NJ,�NK,�NL,�NM,�NN,�NO,�NP,�NQ,�NR,�NS,�NT,�NU,�NV,�NW, �NX, �NY, �NZ, �N[, �N\, �N],�N^,��T_,�T x@CpAdjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income--Continued@M@M@M@M@M@M@M@M@ MMA~E(Coefficient of variation for number of returns and amount (percent))AMAMAMAMAMAMAMAMA MBFB^Taxable pensionsB_B`Rent and royaltyBaB`Rent and royaltyBaB`Farm rental netBa%B `Partnership and S CorporationB aB `Estate and trust netB aCYSize of adjustedCZ and annuitiesC[Cb net incomeCcCbnet lossCcCbincome less lossCcC bnet income less lossC cC bincome less lossC cDY gross incomeDL Number ofDLAmountDL Number ofDLAmountDL Number ofDLAmountDL Number ofDLAmountD L Number ofD LAmountD L Number ofD LAmountD MEOELreturnsELELreturnsELELreturnsELELreturnsELE LreturnsE LE LreturnsE LE M~ FP9~ FP:~ FP;~ FP<~ FP=~ FP>~ FP?~ FP@~ F P@~ F PA~ F PA~ F PB�F MGQAll returns, totalGR>"D?GRrm��?GRrm��?GR|~?GRS?o*R?GR$(~�?GR �8� @GRǵb*@G RV`V�?G RUD� �?G RO#-�@G Rx }@G SHU Under $5,000HV�>�.@HVFZ*o�8@HVFZ*o�8@HV�4 /;@HV28J^,@HV� 0@HVSW^C@HV�kr@H Ve˭,@H Vvꭁ�;@H V�$]3BX@H VjjZX@H M IU $5,000 under $10,000IViW!�'�!@IV*g\�$@IV*g\�$@IVWx�6@IV�o_�)@IVZ�!0@IV�H^?@IVFjC@I V�?)@I V+j0F@I V�/� nB@I VE@I M!JU $10,000 under $15,000JVcz��@JV�e�@JV�e�@JV4k+@JVBC��&@JVu7Ou�+@JV&ǝr<@JVp>?E@J Vsh|?(@J V/�$D@J V�4RyB@J V�"I@J M!KU $15,000 under $20,000KV٬\�@KV`��-J@KV`��-J@KVH.�!M+@KVf�-#@KVoe!,@KV�}"O�=@KV@�O@K V0[wt#@K V|SrT@K VO0MD@K VU]tf@K M!LU $20,000 under $25,000LV�I�@LV^.�;1�@LV^.�;1�@LV ܺ ,@LV�I�2$@LVt�^)@~ LVn@LVޓZf@L V9d�"@L V�aے_@L V}R`C@L VBH@L M!MU $25,000 under $30,000MV(�@MV†W� @MV†W� @MV�/�$�,@MV6�;Nс#@MV�x@�)@MVIFV<@MVbۢ�uB@M V{P�$@M V yv@M VE*�-@@M V�9]sJ@M M!NU $30,000 under $35,000NV@M-[@NV,+MJA�@NV,+MJA�@NV#�,@NV��6qR!@NV4�85&@NV�#S�<@NV'kC4R@N V7A`"@N V]hӤ\@N Vq]A@N V@K@N M!OU $35,000 under $40,000OV�?~@OV x#� @OV x#� @OV\].�+@OV3܀�s"@OVDԷ�9&@OV�D@OV{s@O V*D/H#@O Vf@O V;@O VuT5AD@O M!PU $40,000 under $45,000PVzFw@PVY�nݍ@PVY�nݍ@PVխ+@PV�>M�!@PV>� �,)@PV�x9B@PV�2}D@P VB#@P VN C@Q V=�!7}J@Q M!RU $50,000 under $55,000RV�3�@RV{@RV{@RVΪV|/@RV^B"@RVKvlE(@RV �C@RV�&1�S@R VT!@R VO@aã=@R VClk?@R V+ E@R M!SU $55,000 under $60,000SVϸp �@SV�.4W@SV�.4W@SVS�.�.@SV\wb�!@SV镲&@SVe1A@SVc]KF@S VvöE!@S VHV=@S V�NE@S VYI@S M!TU $60,000 under $75,000TV[='�/ @TV@e,@TV@e,@TVW!�'n!@TV[ A�@TV^Fr@TV\[%X�9@TVfIZC@T VQ1@T Vd�+@T VQ�5U�5@T V.�1�>@T M"UU $75,000 under $100,000UVԲ�@UV�t{Ic@UV�t{Ic@UV|\*&@UV�@UVAfU@UV<�8b-f4@UV{{ՊG@U V�@U Vp|%!(@U V�++MJ 1@U VӤt{99@U M#VU $100,000 under $200,000VVS@VV�� @VV�� @VVhn�@VV+p @VV�/�$@VV([�,@VVi:;-:@V V8gDio@V V|a2UP@V V�#�#@V VԲ-@V M#WU $200,000 under $500,000WV<,@WVL@WVL@WVa @WVs� @WVS㥛@WV7Où*@WV?A@W VPk�?W ViƢ�@W V}гY�9@W VbE-@W M%XU $500,000 under $1,000,000XV_v� @XVF|'fX@XVF|'fX@XV�=yX�@XV?xn @XVd]F@XV��F�'@XVΈSC@X VʡE?X V� .V`@X Vɫs �>@X V�2}E'@X M'YU $1,000,000 under $1,500,000YVh˹W@YVk!@YVk!@YVb->�@YV�x @YVڧ@YV�m)@YVEJ@Y VFZ*oG�?Y V+��@Y V�L�@Y VyZK-@Y M'ZU $1,500,000 under $2,000,000ZV� @ZV�1%!@ZV�1%!@ZV!vy�@ZVk�, P @ZV{@ZV>?��(@ZV��7d@Z Vl>� c�?Z V@H0A@Z V?W[�@Z V~k�,))@Z M'[U $2,000,000 under $5,000,000[VdF?[V�<�;k�@[V�<�;k�@[V+5{�@[VwJ��?[VM @[V2#@[V�6qrA@[ V.V`?[ Vn4?[ VD"@[ VN`�@[ M(\U $5,000,000 under $10,000,000\Vl�[�?\VmV}#@\VmV}#@\V�?\V� �?\VrK�!q�?\VHKH@\VȰ7�+@\ VLqUwE�?\ VIK?\ VPf4�?\ V{P+@\ M]U $10,000,000 or more~ ]V~ ]V~ ]V~ ]V~ ]V~ ]V~ ]V~ ]V~ ] V~ ] V~ ] V~ ] V] M^QTaxable returns, total^Rs.Ue?^R vöE�?^R~nض�?^R�?^R �?^RTW>`@^RJY�8�@^Ri+@^ RX9v�?^ R(�?^ R?�@^ R$��@^ S!_Nontaxable returns, total_�*:� @_�gj+�@_�Pk@_�w#Y@_��e@_�X�eS�@_�?x<0@_�C@_ �v�@_ �qUwE�3@_ � c A*2@_ �t�3BA@_ S`,l�Ja,��Jb,��Nc, �Nd,��Ne,��Tf,�Ng,��Nh,�Ni,�Nj,�Nk,��Nl,�Nm,�Nn,�No,�Np,�Nq,�Nr,�Ns,�Nt,�Nu, �Nv, �Nw, �Nx, �Ny, �Nz, �N{,�N|,��T},�T~,�N,�N`eFarm net income`f`e Unemployment`f`eTaxable social`f`eForeign-earned`f` e Other income` f` eTotal statutory` faYSize of adjustedab less lossacae compensationafaesecurity benefitsafaeincome exclusionafa e less lossa fa e adjustmentsa fbY gross incomebL Number ofbLAmountbg Number ofbgAmountbg Number ofbgAmountbg Number ofbgAmountb g Number ofb gAmountb g Number ofb gAmountb McOcLreturnscLcLreturnscLcLreturnscLcLreturnscLc Lreturnsc Lc Lreturnsc Lc M~ dPB~ dPC~ dPC~ dPD~ dPD~ dPE~ dPE~ dPF~ d PF~ d PG~ d PG~ d PH�d MeQAll returns, totaleR-&6� @eR�9z@eR�'IL>@eR7qrC�@eRpwnP�?eRLTo l?eR8�0`%@eR1 {�#@e RE�>�'I@e Rue@e Rn�2d?e Rdp?e SfU Under $5,000fV8̒@@fV�-xo@fV T�=@fVpq>@fV+ W@fVdu�%T@fVLJJ@fVN�#ELN@f V[ �6@f V_AhG@f V�=\r� !@f V>�,@f M gU $5,000 under $10,000gV8񝂊<@gVlV}C@gVÞvkb3@gV�=�,8@gV:̗`{A@gV&:D@gVu�N@gV4Op�P@g V�[C0@g V�!7� E@g VY�w�@g VVF/+@g M!hU $10,000 under $15,000hV�0�5@hV].�;P@hVv�+@hVz]z1@hVpUj� 8@hVJ�5ob@@hVm�JQ@hVX�5�;S@h VEdX��,@h V�?ޫVBC@h V W@h VDR�:&@h M!iU $15,000 under $20,000iV%#gaOS5@iVe1>@iVPN&@iV0{-@iVMJ�$&@iV鲘� 1@iVSQ@iViS@i V�<,4,@i VC6ZD@i V*:�@i V$ k @i M!jU $20,000 under $25,000jVt��4@jV�3D@jV�5&@jVf�-�6/@jV:̗`@jVV`8'@~ jV~ jVj VeS.w)@j V�;)�5@j Vvۅ&@j V� )?�!@j M!kU $25,000 under $30,000kV�6@kVŬC9C@kV# |"@kVk�)�'@kVϸp $@kV|г9"@kV�5�!S@kV�5Y�TS@k Vʄ_)@k Vσv�;@k V,�)�@k V�&p�@k M!lU $30,000 under $35,000lV( �4@lVҕ?@lVOI!@lV�h&@lVe1@lV+5{��@lVUj@G@lV|yG@l Vj>"&@l VIL�:@l V&†@l Vbb@l M!mU $35,000 under $40,000mV723@mVTt(N@mV�%䃞"@mV,N(@mV� K<�,@~ mVL@mV٬\X@mV٬\X@m V �'@m VխBD@m Vͪ@m V(�$ @m M!nU $40,000 under $45,000nVf�3@nVG ^�/\E@nV��"@nV�#�X)@nVOeC@nVa@nV@"2:S@nVמQ@n Vj0 G'@n Vb>@n Vdz@n V�t;@n M!oU $45,000 under $50,000oVJ�h%4@oV�7� A@oV-!l�#@oVۢ�'@oVZB>@oVm?@oV�0�P@oVB=S@o Vs(@o VN#-5@o V;f�_@o VxE@o M!pU $50,000 under $55,000pVR �95@pVV[@pV2!@pV PS�%@pV�H}�@pVR �1@pVc AJW@pV@_bW@p V�x�%@p V2�=@p V*Ral!h@p V}͍�@p M!qU $55,000 under $60,000qV�2@qV(� @@qVpΈ�"@qV�E�+@qVqrCQ@qV<�@qV@ޫV&S@qVFj8S@q V�eS&@q V[tY�8@q V󫺌E'@q Vȓk�@q M!rU $60,000 under $75,000rV3P�>�(@rV1�9@rV[[E@rV ϛ*@rVu<n@rV}8g$@rV� 7C@rVIV>@r VwJ�@r V�$#ga�/@r Vۅ�:@r V�7�06@r M"sU $75,000 under $100,000sV[ A$@sV*�Dx1@sVE�@sVrPL�@sVq@sV\CM@sVMB@sVۧ�1A@~ s Vր@s VZd;w0@s VwJ�?@s VT @s M#tU $100,000 under $200,000tV|%� @tV�-6@tV�#G�@tV�<�o@tV�#S @tVP�sR @tVHm�0@tVHIO/1@t V�-@t VB %@t Vխ^�?t V?@t M#uU $200,000 under $500,000uV�6qr�@uVnLOX�1/@uV@j'7 @uV�s�/?$@uVBL�@uV�-3 @uVe0@uVKԲE0@u V�" @u V�7ܘ$@u V,NG�?u V~T�@u M%vU $500,000 under $1,000,000vVo\@vVq�'@vV?ܵ�(@vVdp�,@vVS%� @vV�2}� @vV><.@vVT�.@v VF|'f� @v VׁsF#@v Vs=�?v Vaod@v M'wU $1,000,000 under $1,500,000wV؞Y�@wV0@wV�%P6]1@wVlxz�,33@wV,E|' @wV0�' u@wV�`<�&)@wV1��*+@w VMbX9 @w VM2rd$@w V|гY@w Vk � @w M'xU $1,500,000 under $2,000,000xVP�2b@xV1�Z5@xV9ѮB_.@xV� z2@~ xVt@xV+Hs @xV;O>0@xV�3k�0@x V^ D@x V5FjB&@x Vٔ+E�?x Vn/�@x M'yU $2,000,000 under $5,000,000yV"A @yV�0�#@yVΥ(@yV/�$+@yVd8�?yV{j�?yVDQO�)!@yVm�!@y V-�?y V%@M-[�@y VI�2�?y VK7@y M(zU $5,000,000 under $10,000,000zV�E�>�@zV�3"�?zVV&R�-@zVSw/@zV䠄?zV,}�?zV鲘@zVݵ|�@z V\ʾ�?z VjWVt@z V�!A?z V닄K�?z M{U $10,000,000 or more~ {V~ {V~ {V~ {V~ {V~ {V~ {V~ {V~ { V~ { V~ { V~ { V{ M|QTaxable returns, total|R aX@|Rk��@|R�@|R.@|R�<�;k7�?|R*�-9(�?|R9v&@|Re6�$�$@| R겘|\@| R�*p&@| RcE a?| RoT?| S!}|Nontaxable returns, total}}�Q�+"@}}<�.9�5@}}� X4=@}}r�&"@}}2%�#@}}"lxz� @}}_�j@@}}˄_@@} }4Op@} }R%0@} }�Gn@} }].�;q @} S"~~Footnotes at end of table.~M~M~M~M~M~M~M~M~ M�C|Table 2.1CV--2003, Individual Income Tax, Coefficient of Variation for Returns with Itemized Deductions: Sources of Income, MMMMMMMM M,l�N�,��N �,��J�,��J�,��J�,��N�,��N�,��N�,��T�,��N�,��N�,��N�,��N�,��N�,��N�,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��N� ,��TxCpAdjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income--ContinuedMMMMMMMM MM�~E(Coefficient of variation for number of returns and amount (percent))�M�M�M�M�M�M�M�M� M�F!�HTotal itemized deductions�h�h�h�h�h�h�h� h� h� h�i�eItemized deductions�j�eMedical and dental�j�e Medical and�j�eMedical and dental� j� bTaxes paid deduction� c�YSize of adjusted�LTotal in�e limitation�j�eexpenses deduction�j�edental expenses�j�eexpenses limitation� j � eTotal� j�Y gross income�Ltaxable income�g Number of�gAmount�g Number of�gAmount�g Number of�gAmount�g Number of� gAmount� g Number of� gAmount� M�O�i�Lreturns�L�Lreturns�L�Lreturns�L�Lreturns� L� Lreturns� e� M~ �PH~ �PI~ �PI~ �PJ~ �PJ~ �PK~ �PK~ �PL~ � PL~ � PM~ � PM�� M�QAll returns, total�RZӼ?�R~n�?�RPLۿ?�R�t?�R9(a�@�R�t?�Rܝ.4�?�RCl�?� R0*�D�?� R�+E|�?� RTo l`�?� S�U Under $5,000�Vwd@~ �V~ �V�V}t�@�V m9 (@�V}t�@�V�8m�'@�V B�@� V��0|� @� V_��@� Vl�, P3"@� M �U $5,000 under $10,000�VBC��@~ �V~ �V�V�H}�@�V�%@�V�H}�@�VFB[Υ�$@�V�H}�@� V|Sz@� VOz1�3@� V�&@� M!�U $10,000 under $15,000�VM($@~ �V~ �V�V S"�@�V��9,@�V S"�@�Vep:'@�V S"�@� V6�!�@� V[Z {@� VQi>�@� M!�U $15,000 under $20,000�VjjZ�@~ �V~ �V�VQ�Hm�@�Vk��@�VQ�Hm�@�VyS� C@�VQ�Hm�@� V镲 �@� VN#-U @� VJF�@� M!�U $20,000 under $25,000�VMu @~ �V~ �V�VK�4@�V @�VK�4@�V�0/@�VK�4@� Vk#@� V m @� Vytd@� M!�U $25,000 under $30,000�VM� @~ �V~ �V�Vʄ_�@�V6T�!@�Vʄ_�@�Vk g@�Vʄ_�@� VvOj @� Vu�@� V(XQ @� M!�U $30,000 under $35,000�Vf� @~ �V~ �V�V �x@�V�;)�&@�V �x@�V�$S!@�V �x@� V=�;k}@� Vi@� V�1ZGU @� M!�U $35,000 under $40,000�V͒5�,@~ �V~ �V�Vj@+0d@�V�A"@�Vj@+0d@�VS:x@�Vj@+0d@� Va@� Vx@� Vvq �-@� M!�U $40,000 under $45,000�V=�>�@~ �V~ �V�V,�@�Vx]�"@�V,�@�V?�l@�V,�@� V/�$@� Vbb�1@� V�Vcc@� M!�U $45,000 under $50,000�V�\�@~ �V~ �V�Vڧ@�V0/�>:�"@�Vڧ@�V�@�Vڧ@� VLJ�@� V- PSV@� VÙ_� @� M!�U $50,000 under $55,000�V�F@~ �V~ �V�VVCb@�VϠ&@�VVCb@�V~ƅ!@�VVCb@� V�i@� V{1�j@� Vo�ŏq@� M!�U $55,000 under $60,000�V�h@~ �V~ �V�VIfv@�Vt^c�(@�VIfv@�V � �!@�VIfv@� VS:x@� V(~k�@� V)"�@� M!�U $60,000 under $75,000�V� B�?�VU[rH7@�V r�:@�VD� )?@�Vu�@�VD� )?@�V)"@�VD� )?@� V̴�++M@� V( y�?� VWL?� M"�U $75,000 under $100,000�Vo%;6?�VT5A}�+@�VNbX9-@�V�(� @�V+~� @�V�(� @�VV&R�@�V�(� @� VvT5AԽ@� Vf��?� V.�;1�?� M#�U $100,000 under $200,000�Vhnu�?�V٬\m�?�V`?�V7�@�VFžv#@�V7�@�V?�@�V7�@� V� X4�@� Vn?� V&:��?� M#�U $200,000 under $500,000�Vd�,?�V&?�VF=D�;�?�Vԕ!@�V5A}(@�Vԕ!@�V:̗�!@�Vԕ!@� V� K<� @� V�5l?� V�//�>?� M%�U $500,000 under $1,000,000�V�.9�?�Vխ�?�V`�$@M};@�V#bJE@�V>�$@M};@�VMۿ�>@�V>�$@M};@� V\[%X 9@� VFx�?� V&ǝ?� M(�U $5,000,000 under $10,000,000�V�Ϡ?�VʡE�?�Vy@e�?�VodA@�VR /@�VodA@�V(9@�VodA@� VpB!�<@� VQ�?� V�%ǝ�?� M�U $10,000,000 or more~ �V~ �V~ �V~ �V~ �V~ �V~ �V~ �V~ � V~ � V~ � V� M�QTaxable returns, total�R �>�?�R»\w�?�R(rw?�Rh\8�?�R B�@�Rh\8�?�Rs=�?�Rh\8�?� Re��V�?� RwN#-�?� R vö�?� S�,l�T �,��J�,��J�,��J�,��J�,��N�,��N�,��N�,��T�,�N�,��N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�, �N�, �N�, �N�, �N�, �N�, �N�,�N�,��T!�Nontaxable returns, total��G??��W>/@��]m{�?��,�)@��� � @��,�)@��@��S:@� ��^)@� �R~RS�?� ��)�@� S,�W$Total Itemized deductions--continued�X�X�X�X�X�X�X� X� X� X� ['�kTaxes paid deduction--continued�l�l�l�l�l�l�l� kInterest paid deduction� l� l� X�YSize of adjusted�kState and local�l�k Real estate�l�kPersonal property�l �kOther�l � kTotal� l� mHome mortgage interest� n�Y gross income�W income taxes�X �Wtaxes�X �Wtaxes�X �Wtaxes�X� o� p � WTotal� X�Y�g Number of�gAmount�g Number of�gAmount�g Number of�gAmount�g Number of�gAmount� g Number of� gAmount� g Number of� gAmount� M�O�Lreturns�L�Lreturns�L�Lreturns�L�Lreturns�L� Lreturns� L� Lreturns� L� M~ �PN~ �PN~ �PO~ �PO~ �PP~ �P@P~ �PP~ �PP~ � PQ~ � P@Q~ � PQ~ � PQ�� M�QAll returns, total�R�_L�?�R�£�?�RFžv?�RW}W��?�R9��?�R&P6�?�Rs�@�R@� R9#J{�?� R�^�?� R�5�;N?� RL�?� S�U Under $5,000�V�($@�V�',�1@�V_Yi�@�V ܺK$@�Vx�=\�$@�V&6׆�4@�V �>X<@�VP�2C@� Vc@z�@� Vaod�"@� V�=yX@� VQC�#@� M �U $5,000 under $10,000�VI�5@�VۛC@�V�&kC�@�VB 3m��@�Vj+g @�VhW!�'.@�V� )?�&5@�VGr��=@� V m�@� Vlub@� VH.?@� Ve@� M!�U $10,000 under $15,000�VN(D�!@�V!Y�nu2@�Vg�@�V �@�V3P��@�V�4c�)@�VNw( �1@�VR'S@� VN#-�@� Vn4@� V5$@� V�#bJ@� M!�U $15,000 under $20,000�V:̗�@�VLH#@�V@ޫV&� @�VH`@�V� �@�V=~oo$@�V�7��.@�VG�8>@� VT5A}`@� VyCn�@� V)"�@� Vk��@� M!�U $20,000 under $25,000�V$(~+@~ �Vǁ@�VM֨ @�V\�@�VBi@�V!@�V_)�ǚ*@�V+j0F@� VhW!� @� V�~@� V�#Ed� @� Vs�@� M!�U $25,000 under $30,000�Vio�E @�VDl @�V^cޚ @�V;6^@�V�}i�@�Vbg�#@�V� O5'@�Vqqt:@� V�%6 @� Vp>�@� V+ٱW @� V1�Z$@� M!�U $30,000 under $35,000�Vę_��@�V(~k�@�VF(@�Vg@�VV+~�@�V�>�'I� @�VÙ_q&@�Vn)�3@� Vi�@� V�0|DLI @� V�M� @� VK�!qe @� M!�U $35,000 under $40,000�VޓZ�@�VH}8� @�V�8�*u@�Vk`� @�VD/XN@�V+�@�V,g~5�#@�V� �S4@� V82�@� V�� @� V�#@� V'� @� M!�U $40,000 under $45,000�VH0[7@�V,� @�V�([Z�@�Vs`�? @�VwTL@�V�x=%@�V8̒�#@�V p�8@� V$\k@� V�Zd;� @� Vx̀@� VAf� @� M!�U $45,000 under $50,000�VG`y@�V`Vϩ@�V�<,Ԛ�@�VI @�V�W}W@�Vn!@�V|DL�$J$@�V� i9@� VZ�-@� V!�'�>� @� V^hHK@� Vq @� M!�U $50,000 under $55,000�V{S@�V�+e @�Vwb֋�@�Vz�(� @�V@~ �V@�V-`�%@�V {,}�5@� V6Y�Q@� V"�3 @� Vû\wb@� Vo1= @� M!�U $55,000 under $60,000�VHĔH@�V:KT @�V�m @�V�HP @�VN@�Vn/i�@�VR,R$@�VX9v�8@� V�E�@� V:z� @� Vܵ|�@� V�Xz @� M!�U $60,000 under $75,000�V� v�?�V?�m�?�Voꐛ?�V%jj@�V28J^@�VpW@�VU@�Vdw-@� VW}W�?� Vdw�@� VzCn�?� V3}ƅ@� M"�U $75,000 under $100,000�V^}tJ�?�V� M�?�V5A}R�?�V{k`�?�V�=�$@�?�V#, @�V>?��@�VM2rt,@� VD�!T�?� Vn?� VUMu�?� V`��-?� M#�U $100,000 under $200,000�VTt$�?�V�ʉv�?�VK�h?�VOn?�V?\�?�VH.?@�Vgy�=@�V m9"@� VE_�?� V1ZG?� V7�?� V ?� M#�U $200,000 under $500,000�VL7A`?�V`�5�!?�V�5�;NQ�?�VW󃌧�?�V�,�?�VA_[@�V�!uq� @�VhW!!@� VT:X��?� V`�?� V1 {=�?� VkC?� M%�U $500,000 under $1,000,000�Ve18�?�V_{fI�?�V[K�<�?�VY?�V{�@�VP� @�V_{fI@�Vm�#@� V h"l�?� VQC�?� V h"lx?� Vg�?� M'�U $1,000,000 under $1,500,000�VH3Mg'�?�VM� O��?~ �Vc@�V]C?�Vȵb�@�V �/�*@�V�//�>�@�V,�d�%@� V�6X�?� V1�6T@� VCfZ�?� V�"�@� M'�U $1,500,000 under $2,000,000�VBi?�Vj?�VQj�?�VI)�?�V9 {/@�Va+ey@�Vs�k@�V�%�=(@� V]?� V� �@� V4 �?� VD�$]3@� M'�U $2,000,000 under $5,000,000�Vy@e�?�V-?�V}9�?�Vec]?�Vk g�?�VKu�@�V(,@�V=��@� VOI�5�?� V_�Q?� VM�#E�?� VZ� ?� M(�U $5,000,000 under $10,000,000�VOup�?�V9(a_�?�VBiq�?�V �?�V|?�V.�1f@�Vgy\�?�VLۿ@� V�z6�>�?� VRal!A�?� VxWL�?� V( �@� R�{P�?� R\wT�?� R� q?� Rfc]F�?� S�,l�T�,�N�,�N�,��N�,��N �,��J�,��J�,��J�,��J�,��N�,��N�,��N�,��T�,�N�,��N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�, �N�, �N�, �N�, �N!�|Nontaxable returns, total�}ܵ|P@�}�a@�}�`<��?�}��@�}[Ӽ��@�}AL@�}Բh@�}�3h`4@� }R% �?� }R?o*�@� }N�?� }kC@� S"�~Footnotes at end of table.�M�M�M�M�M�M�M�M� M��C|Table 2.1CV--2003, Individual Income Tax, Coefficient of Variation for Returns with Itemized Deductions: Sources of Income, �M�M�M�M�M�M�M�M� Mx�CpAdjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income--Continued�M�M�M�M�M�M�M�M� MM�~E(Coefficient of variation for number of returns and amount (percent))�M�M�M�M�M�M�M�M� M�q,�r$Total Itemized deductions--continued�I�I�I�I�I�I�I� I� I� I� I�N*�b"Interest paid deduction--continued�c�c�c�c�c�c�c� bContributions deduction� c� c� c�KSize of adjusted)�s!Home mortgage interest--continued�t�t�u�dDeductible points�v�eInvestment interest�f � eTotal� f � eCash� f�K gross income&�ePaid to financial institutions�f�sPaid to individuals�u�e�f�eexpense deduction�f� w� e contributions� f�g Number of�gAmount�g Number of�gAmount�g Number of�gAmount�g Number of�gAmount� g Number of� gAmount� g Number of� gAmount� M�O�Lreturns�L�Lreturns�L�Lreturns�L�Lreturns�L� Lreturns� L� Lreturns� L� M~ �PR~ �P@R~ �PR~ �PR~ �PS~ �P@S~ �PS~ �PS~ � PT~ � P@T~ � PT~ � PT�� M�QAll returns, total�Rctv28�?�R�?�R�3h@�R�z6~@�RDԷ�?�R�s@�R� .V`@�R�4Ry?� R�n�?� Rgj+?� R]o%�?� RQN�?� S�U Under $5,000�V4R@�V #@�V �@@�V5{�RG@�VW&R?�9@�V�>tA};D@�VR\U}8@�V� vy?@� VX�@� V�Ù"@� VMb�@� V_{fI&@� M �U $5,000 under $10,000�V@H0�@�V�?ޫV�@�VVC�@@�V\Ɏ@D@�V�N 8@�V9FK@�V�' 6@�VȓkC@� VJY�8�@� V�ǺM@� Vn@� V~8gD�"@� M!�U $10,000 under $15,000�Vc]K@�V4i@�V&�9@�VTt@@�V˜.}3@�V@aKK@�V̗`�3@�Vc]F ?@� VOn�@� V&�@� V"2B@� V@� M!�U $15,000 under $20,000�Vs.Ue�@�Vu@�V AJI-@�V_$\�;@�VWs`�3@�Vypwf<@� V@ak@� V1@� Vq]P@� VöE� R@� M!�U $20,000 under $25,000�V%� @~ �VDz@�V�"Jn6@�Vc AJB@�VPN*@�VO`�9@�VR�Z!6@�V@0G/@@� Vvۅ� @� VM�@� VNz @� V׆q@� M!�U $25,000 under $30,000�V:K� @�V�4 @�VM�2@�V�A�67@�V�(-@�Vcbqmx<@�V�=�,5@�VPLۿ&B@� VQQ @� V�-ĝ@� V+ @� V"j@� M!�U $30,000 under $35,000~ �Vs@�V � @�VN ^/@�VO}:�4@�V�e&@�VL~�6@�V�e61@�V�x�9@� VO`@� V~T@� V�@� VrwH@� M!�U $35,000 under $40,000�V_ DJ@�V5�8EG2 @�V�#bJ$Q1@�Vao�7@�V�72a$@�V%u��2@�VVIc1@�VXj�?@� V�.9�@� VBfJ@� Vڧ@� V�"J@� M!�U $40,000 under $45,000�V֭޷@�V?� @�V:zަ*@�V��5@�VUHI�#@�VtF3@�V"�#0@�VR�Z5@� V.�!�@� V'kC4�@� V�n�@� V?x�@� M!�U $45,000 under $50,000�VP�>@�V3P�> @�V.9.+@�V{Nz"4@�VҌE%@�V[ �44@�VNz�/@�VN(D�!�8@� V�G@� VeF ^w@� V�9#�@� V@��@� M!�U $50,000 under $55,000�V�@�VoB!N @�VG�,@�V�6@�V� ҌE�$@�V"�4@�V� q;1@�V+H�>@� V�\@� VE�>�'�@� VϠ@� V~:3P�@� M!�U $55,000 under $60,000�V�@�V @�V1-@�V�%P6�4@�V?w$@�V�x@A8@�Vg ح0@�V�"2u7@� V%@� Vaۢf@� VR�Q@� VmIF΢@� M!�U $60,000 under $75,000�V ?�V%1 @�V89@� @�V�N ^(@�V`�@�Vû\w�(@�V~ƅ!�"@�VV`�2@� V�37?� V�.Q�5�@� V4�8?� Vt��@� M"�U $75,000 under $100,000�V0Bx4�?�VkC4��?�V!lV]@�VodQ&@�Vio�%@�V {ᯙ!@�Vo@�Vc�&8-@� Va�<�?� V�ytM@� V�^ ?� V$� @� M#�U $100,000 under $200,000�VYQi?�V� �?�V�<Ձ@�V-#�&$@�V�,C�" @�Vǵ@�Vc('U@�Vjt�� @� VL7A`e�?� V{�?� V�?� V )"�*@� M#�U $200,000 under $500,000�VղHh�?�V8�L?�VS�@�V�)�� @�VJ�_{� @�V�;d@�Vea@�VO`c@� Vwb֋!�?� VM@� V�ytM�?� VJ�5o�@� M%�U $500,000 under $1,000,000�Vs`�?�?�V+H3?�VqWs�@�VFx �&@�V8gDi�@�V#GGl"@�V:3P@�V�S@� Vı.n��?� V3P��@� VCB��?� V@z; @� M'�U $1,000,000 under $1,500,000�V{Ic?�V_M@�V q� @�Vwb֋,@�VZi@�V'K�#@�V�@�VkC@� Vx#�?� V,H3M'@� V�C9�?� Va4� @� M'�U $1,500,000 under $2,000,000�V�?�V|͍i@�V�3@�V�"�(@�V4k�2@�VV�#@�V ^�@�VгYz@� V�Vc#�?� V*g�@� VԷ2�?� V{Pk@� M�,l�N�, �N�,�N�,��T�,�T �,�J�,��J�,��J�,�J�,��N�,��N�,��N�,��T�,�N�,��N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�,�N�, �N�, �N�, �N�, �N'�U $2,000,000 under $5,000,000�V�<�!7?�VU0*�?�Vo_�9@�V1_^}�@�Vb �@�V�oBa@�VF�6X�?�VwkF}@� Vs?� V�-lI�?� V+e?� V4�8�@� M(�U $5,000,000 under $10,000,000�VNbX9?�V�8�(�?�V� ҌE3@�V[Υ�@�V{{J@�V�46|@�VVF?�?�VVC�K�?� V�.�?� V�yt?� V�?�?� V �;�?� M�U $10,000,000 or more~ �V~ �V~ �V~ �V~ �V~ �V~ �V~ �V~ � V~ � V~ � V~ � V� M�QTaxable returns, total�R��?�RDUy�?�RnLOX� @�R�([Zm@�Rea�?�R�@�R�C9�.@�R�4 ?~ � RG@� R_�?� R ^)?� REB[�?� S!�Nontaxable returns, total��:3P�?��NGk@��HIO'$@��`�+@���`�$@�R)�'�$�)@�R�^ �1@�R��n�?�R"O|�?� RL�;?� R�M�?� Rx $(~�?� Ra�?� S�U Under $5,000�V�'@�Vypw^5@�V�1@�V:HS@�Vj�U@�V:HX@�V��"@�V닄4@� VkwS4@� V�"�zB@� V��&@� V�#0l(@� M �U $5,000 under $10,000�V�!@�V=~oӯ/@�V;%0@�VT@~ �V�@�V�GU@�V� x#� @�V.�!]0@� VE_�.@� V\].�5@� V3d3 @� VM֨+@� M!�U $10,000 under $15,000�V� )?@�VP�3%@�V|�w�1@�VU[r�;@�V£�#NG@�VM»U@�Veu�@�V�*�'@� VfIZ�#@� V.lI�-@� V|~@� V�71@� M!�U $15,000 under $20,000�V� Tf@�V4�8U @�Vx �2@�V�>MB@�V⪲�R@�V3ı.nP@�V u:@�V:X��0o#@� V�i@� VQN&@� Vt@� V�JR�@� M!�U $25,000 under $30,000�V:@�VVe�!@�V�n3@�V:ftN@�V�#EdX@�V�#EdX@�Vea@�V'�;�@� V@� Vm@� V=~o�?@� VT �@� M!�U $30,000 under $35,000�VWc#@�V"u�@�VQ�|!9@�V�.n�L;@�V� 2H@�Vrw�(M@�V�@�V)Wx�@� V�&� @� V�%@� V#-#|@� VYLl>@� M!�U $35,000 under $40,000�V:@0G@�V�^ �@�V�?�*;@�V؁sFM@�Vj�C@�VC�K8P@�Vg�H@�Vy�):�@� V�nS@� VM�#@� VKY�8E@� V,eX�@� M!�U $40,000 under $45,000�V�.4W @�Vb->�@�VA}R�=@�V�'XN@�VjZ_$O@�V&pnVV@�VWc#�@�VsF�@� Vlxz�,�@� Vo|@� VAe@� Vz�@� M!�U $45,000 under $50,000�V=@�V 8�*5{@�Vgs1A@�V�8b->yN@�VJRЉG@�V͒5ZP@�V |@�VB@� V��6qR@� V��@� Vswo@� VFx �@� M!�U $50,000 under $55,000�V @�Vgs4@�V28J^:@�VmE@�Vj&kX@�Vj&kX@�V�;Nё@�V1%e�@� V �[@� V-i�@� V YY@~ � V@� M!�U $55,000 under $60,000�Vʾ+B@�V��%@�VQG=@�V2ZGUI@�V5{�.I@�V:(I@�Vnض�@�Vdw<@� VCRS@� V:;%�@� V~R�@� V=ڍ@� M!�U $60,000 under $75,000�V؞Yf@�Vr3܀o@�VM-[t3@�V�e�:@�VYB@�V\C�I@�VioT @�V�[{@� Vׁ@� V1@� V( �@� VW!�'�> @� M#�U $200,000 under $500,000�VuYLl>?�Ve6�$�$@�Vx�=\�"@�VGUDw@@�Vh㈵H=@�Vŏ1we4@�Vf��@�V� X4�@� V��@� V�#EdXE@� V)� �0�?� V|~!� @� M%�U $500,000 under $1,000,000�VWc#�?�V� 7� @�V�5Y��@�VU0*�p5@�VgDioMK@�Vf�2}*G@�Vod@�V"�@� V&S@� VHK@� V2ZGU�@� VC�+� @� M'�U $1,000,000 under $1,500,000~ �Vk@�V{|!@�VW�2ā @�Va|I+@�V**75.20�V**32.14�V2�@�VHĔHw@� VI�_{@� V�*@� V"�s@� VsFZ*�@� M'�U $1,500,000 under $2,000,000�VAJi�?�VP&@�V�$@M-�@�V)[Z y4@ �V** �V**�Vd�,l@�V0BxT@� V;O�@� VN �&@� V!lV=@� V4K%@� M,l�N, �N,�N,��T,�T,@,&�E,��E,�@  ,Q� ,�� ,�� ,�� ,��5,��5,��5,��;,�5,��5,�5,�5,�5,�5,�5,�5,�5,�5,�5,�5,�5,�5,�5'U $2,000,000 under $5,000,000Vzpwn;�?V� x#S@VsM? @V �K-@V͒5B@V6@Vv@Vdp�@ Vbg W@ V˹W@ V � z�? V)�'�$i@ M(U $5,000,000 under $10,000,000V�^�?Vw( �?V#~j�@V�([Z�@V**0.00V**0.00V:?V$(~? VapI@ VOn@ VW�? VJRm�? MU $10,000,000 or more~ V~ V~ V~ V V** V**~ V~ V~  V~  V~  V~  V MQTaxable returns, totalR7T7?Rp>? @RM֨�@R!<�8b�!@R&ǝ�.@R3@RnLOX��?R+H3? R�Vc�? RVC�? RC9ѮB�? Rdp? S!|Nontaxable returns, total}z�?�@}Cl{@}c�&H@}sFZ*C@}DԷ6@}nB9@}/� Ҍ�@}X�@ }WI� @ }HĔHw@ }JY�8V@ }?�'Il@ S"~Footnotes at end of table.�C|Table 2.1CV--2003, Individual Income Tax, Coefficient of Variation for Returns with Itemized Deductions: Sources of Income, DDDDDDDD DxCpAdjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income--ContinuedDDDDDDDD DM~E(Coefficient of variation for number of returns and amount (percent)) , $Total Itemized deductions--continued               3  +Limited miscellaneous deductions--continued ! ! ! ! " # Miscellaneous $  #Total unlimited  %  & Exemptions  ' (Size of adjusted ) Gambling loss * ) Other limited *( ) Miscellaneous deductions subject * )deductions other *  ) miscellaneous  *  &   ' + gross income , deduction -" ,miscellaneous deductions  - ,to 2% AGI limitation - , than gambling .  , deduction  .  /   0 1 2 Number of 2Amount 2 Number of 2Amount 3 Number of 3Amount 3 Number of 3Amount  3 Number of  3Amount  3 Number of  3Amount  463returns33returns33returns33returns3 3returns 3 3returns 3 4~ 7X~ 7@X~ 7X~ 7X~ 7Y~ 7@Y~ 7Y~ 7Y~  7Z~  7@Z~  7Z~  7Z� 48All returns, total9PCh @9�4)e@9Oe?9\tYLl�?9]o%�?9gyܝ�?9S?o*R�@9ݓ$@ 9ؙB @ 9Â@ 9X�2ı.�? 9 U+~�? :< Under $5,000=eI)G@=Bs�>G@=j�$@=S4@=}Жs !@=o|�3@=:O@=Y4 V@ =i@D@ =�[R@ =_L @ =�Z�! @ 4 < $5,000 under $10,000=_)�J=@=/iQ@@=dF "@=5)8@=3P�>@= v�.@=�0�\O@=W��R@ =Qi>;@ =eN�@@ =C9Ѯ�@ = �-@ 4!< $10,000 under $15,000= �8�:;@=^)˸=@=hn�@=PI�52@=B@=CR&@={8C@=iUMU@ ==�6@ =S�!uY=@ =h"lxze@ =P1d@ 4!< $15,000 under $20,000=4 4@=m9:@=WLe@=�9}�;+@=UwE@=v28J^�!@=xWB@=a|aM@ =� �2@ =� X49@ =4c @ =9c @ 4!< $20,000 under $25,000=HG�4@=m�/ں8@=Q@=Tގp.@= {,}�@=AH0{@=8�*5{pB@=PC`N@ =�4)52@ =j7@ =žv @ =� q� @ 4!< $25,000 under $30,000= �c4@=D�$]K:@=@��@=g�/@=]Fx�@=�3$@=}t�:@=z6E@ =�4)�&1@ =��9z7@ =3}ƅ� @ =j0 G� @ 4!< $30,000 under $35,000=|~�2@=y@ٔ+l5@=镲 @=�3*@=al!A @="��4@=}=@=g~5O@ = yY0@ =�=~�5@ =[wT�@ =*Ral!�@ 4!< $35,000 under $40,000=5Ry;�0@=wkF�3@=��@=|y)@= h", @=f�@=U+~a<@=�#EdE@ = �-@~  =@ =� @ =C4�@ 4!< $40,000 under $45,000=77�',A1@=�-9(�4@=0�"@=S:�)@=ǵ @= o@=O}:;@=kwC@ =:.@ =�4Ry�2@ =!rh@ =�5l�@ 4!< $45,000 under $50,000=ZB>/@=�L�6@=4�@=rPL�(@=z�([ @=B�5v�@=�7@=ߦ?P@ =Q��*@ =OcZ6@ =f6w@ =x@ 4!< $50,000 under $55,000=Ttd2@=U 7�<@=ЛT�@=vOj�'@=z6�> @=z{U@=vND@=w/G@ =m�0@ =\].�;@ =�5�;NQ@ =P@ 4!< $55,000 under $60,000=ezFo1@=+eZ7@=G`�@=@z�'@=Q�|a� @=�9#*@=� �e@@=eE@ =E� )?�/@ =%R6@ =jH�# @ =Uy$ @ 4!< $60,000 under $75,000=)?H%@=F ^ן+@=խS@==~oӟ�@=S:X�'@=pB!�@=s�3@=�a?@ ={"@ =&†7)@ =�q@�? =�q@�? 4"< $75,000 under $100,000=�&1"@=,@=�'XQ@=�L�@=IVF�?=j @=ʡE8@=fc]C@ =k��!@ =J�8+@ ==m�? =vݰm�? 4#< $100,000 under $200,000=�//�>�@=f�&@=4k��?=��F@=Fj�?=d*�@=�+�+@=4@ =~W�[�@ =VC"$@ =DL�$z�? =e�--�? 4 ,l�5!, �5",�5#, �5$, �5%, �5&, �5',��;(,�;),�5 *,��+,��,,��5-, �5.,��5/,��;0,�51,��52,�53,�54,�55,�56,�57,�58,�59,�5:,�5;,�5<,�5=,�5>,�5?, �5# < $200,000 under $500,000 =)"�*h@ =(@ =BC�+�? =k @ =@"2,�? =K�;%@ =o�ŏ�+@ =ue@@  =K"Dj0@#=82�?#=�+(@#=Y�?#=&ǝ�@#=�A�(@#={#@# =O}:~@# =�#EdXu/@# =b(�? # =[1]# 4'$< $2,000,000 under $5,000,000$==s@$=0� ��"@$=� v�?$=ԕ�?$=^}t�?$=P6� �?$=q89`@$=�x8@$ =��0�@$ =ho!@$ =zFw�? $ =[1]$ 4(%< $5,000,000 under $10,000,000%=%zr�@%=�}"�'@%=Y�w�?%=�G�.�?%=F_?%=pwn�?%=(rw�@%=� Yݒ4@% =k]hS @% =гY�%@% =Db�? % =[1]% 4&< $10,000,000 or more~ &=~ &=~ &=~ &=~ &=~ &=~ &=~ &=~ & =~ & =~ & = & =[1]& 4'8Taxable returns, total'9�1%�@'9� O�@'9�!�?'9lq�?'9ĬC�?'9�F�6�?'9=�>�@'9� $@' 9>\r�)] @' 9y�)z@' 9:̗`�?' 9 y�?' :!(8Nontaxable returns, total(9n4�'@(9E_A�%@(9`r @(9eu�@(9yX�5ͻ@(9�4 �@(9�!3@(9=U>@( 9Hh�$@( 91ZG%$@( 9y# �?( 98-xW�?( :)>)?)?)?)?)?)?)?)?) ?) ?) ?) ?) 4*)Taxable***)Alternative minimum***) Income tax***) Total tax*** ) Income tax* ** ) Total income* *+@Size of adjusted+,income+. +,tax+.+,before credits+.+,credits+.+ , after credits+ . + ,tax+ .,@ gross income,3 Number of,3Amount,3 Number of,3Amount,3 Number of,3Amount,3 Number of,3Amount, 3 Number of, 3Amount, 3 Number of, 3Amount, 4-6-3returns-3-3returns-3-3returns-3-3returns-3- 3returns- 3- 3returns- 3- 4~ .7[~ .7@[~ .7[~ .7[~ .7\~ .7@\~ .7\~ .7\~ . 7]~ . 7@]~ . 7]~ . 7]�. 4/8All returns, total/9Uj@+�?/9\U]?/9hs�?/9io�?/9�8�(�?/9|?5^?/9��?/9=IfM�?/ 9z1�?/ 9P�2b�?/ 9z1�?/ 9ǵb�?/ :0< Under $5,0000= )?E@0=!JQ@0=@H0D@0=s`�kK@0=K7}F@0=aۢtD@0=1>X@0=0�' Q@0 =׆qbG@0 =E_D@0 =׆qbG@0 =E_D@0 4 1< $5,000 under $10,0001=SW>�;21=�,&6�91=dV1=D=1=ёc21=1�91=wX<@1=P�>F@1 =� T�6@1 =�9dW<@1 =� T�6@1 =�9dW<@1 4!2< $10,000 under $15,0002=;Sf@2=�4OP@2=^�/� ;R@2=]K�X@2= ҌEY@2='kC4�@2=`7l[T,@2=SW>C4@2 = S"�@2 =Y+ @2 = S"�@2 =Y+ @2 4!3< $15,000 under $20,0003=V}b�@3=Y"@3= �8U@3=�mGO@3=n4@�@3=�?"�@3=�?Ŋ @3=H)@3 =yu�k@3 =Ԛ�@3 =yu�k@3 =Ԛ�@3 4!4< $20,000 under $25,0004=�*$ @4=}Жs @4=ض(AT@4=:MW@4=kw# @4=Nw( �@4=M֨hT@4=�#0l!@4 =�=D@4 =Bs@4 =�=D@4 =Bs@4 4!5< $25,000 under $30,0005=ղH( @5=R�8� @5=Q,fV@5=VFT@5=hHK% @~ 5=Zw@5=iR D@5=�8b->�@5 =&pn @5 =F�6@5 =&pn @5 =F�6@5 4!6< $30,000 under $35,0006=\ Ac�@6=*oG8-�@6=�$#gaL@6=�-R\J@6=?5^I�@6=s�� @6=W[@6=�>�@6 =='o|�@6 =3Mg'� @6 =='o|�@6 =3Mg'� @6 4!7< $35,000 under $40,0007=}"O@7=��=~@7=uYLl>FM@7=k&lI@7=XV@7=,eXW@7=tgy�@7=�=�$@7 =Yni5$n@7 =�CVw @7 =Yni5$n@7 =�CVw @7 4!8< $40,000 under $45,0008=y;iK@8=� 0�@8=o�9L@8=<I@8=)"�*H@8=˹W@8=�CVw@8=�"��@8 =8�L�@8 =XV @8 =8�L�@8 =_� @8 4!9< $45,000 under $50,0009=�c@9=_��@9=a4@@9=]ʾgM@9=խ^@9=E�$]3�@9=#Jvl@9=Mp@9 =%@M-[k@9 =D� @9 =%@M-[k@9 =D� @9 4!:< $50,000 under $55,000:=|͍i@:=�&Nn@:= )?@@:= r@C@:=Clg@:=m{r@:=�@:= @: =[ � @: =�wJ�@: =[ � @: =�wJ�@: 4!;< $55,000 under $60,000;=�/�$�@;=jq�@;=ҌE1;@;=D�$]KD@;=� �8�@;=?�@;=8�@;=p:Ǡ@; =~8gD)@; =?M� @; =~8gD)@; =?M� @; 4!<< $60,000 under $75,000<=xi�?<=+j0 G�?<= �+@<=�6T�1@<= Y9i�?<=C�5vj�?~ <=m@<=VF�@< =M?< =4Op?< =M?< =4Op?< 4"=< $75,000 under $100,000== U+?==� ϛ�?==#�"@==�£s+@==`�?==� rh?=={k`�?==CsFZ�@= =P�s��?= =ec]\�?= =P�s��?= =ec]\�?= 4#>< $100,000 under $200,000>=�L?>=Zd;O�?>=+Hs@>=uq �@>=oT?>=öE� 2�?>=}гY�9�?>=Y @> =M(?> =9]�?> =M(?> =9]�?> 4#?< $200,000 under $500,000?=}Жs??=�1=a��??=6Y�Q�??=k}Жs�??=E�>�??=�<,??=g إ�??=�W}W @? =F?? =�?? =F?? =�?? 4@,��5A, �5B, �5C, �5D, �5E,�5F,��;G,�;H,��I,<�J,W�%@< $500,000 under $1,000,000@=E�>�?@=)D?@=ea�@@=Ih˹w@@=n)?@=b�?@=g �%�?@=c]K(@@ =2̣?@ =G=D�;�?@ =2̣?@ =G=D�;�?@ 4'A< $1,000,000 under $1,500,000A=8��?A=?A=`vO� @A=~k�,�@A= x#�?A=bE &�?A=S㥛�?A=2�@A =Ͻ�?A ={S�?A =%zr?A =�.oS�?A 4'B< $1,500,000 under $2,000,000B=1�6?B='kC4:�?B=� @B=S@B=vOj?B=� 7?B=�J�?B=n/�@B =f,?B =7�?B =f,?B =7�?B 4'C< $2,000,000 under $5,000,000C=�6q�?C=Gw;S?C=7��?C=иp $� @C=J�h�?C=pwn�?C=@a+�?C=p:ǀ@C =n/i�?C =I� �?C =n/i�?C =JOc�?C 4(D< $5,000,000 under $10,000,000D=�?D=?D=�?D=Tt<�@D=M?D=J^c@?D=�?D=#J{�/ @D =�:ǀ�?D =M(�?D =�:ǀ�?D =M(�?D 4E< $10,000,000 or more~ E=~ E=~ E=~ E=~ E=~ E=~ E=~ E=~ E =~ E =~ E =~ E =E 4F8Taxable returns, totalF9s ^?F9}Жs)�?F9P�?F9�2�?F9z1�?F9QOI?F9C9ѮB�?~ F9@\@F 9z1�?F 9P�2b�?F 9z1�?F 9ǵb�?F :!GANontaxable returns, totalGB�ek@GBBiq @GBg,NB@GBrm�CD@GBqm�g@GBIf�@GBqm�g@GBIf�@~ G B~ G B~ G B~ G BG :8H0[1] No exemption allowed at these income levels.SIK** Data combined to avoid disclosure of information for specific taxpayers.kJcSource: IRS, Statistics of Income, Individual Complete Report 2003, Publication 1304, October 2005.= �O X/�> ����?�?�?�?m`~&wD�V�D�V,����*0(�����*0�*0t��)����(0��(0�\�\���(���x�\�qq     ��" ���������������������������