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Warning Text %XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` =bHIN7  ;KZR3  @@   R,[All figures are estimates based on samples] Item with the largest tax effectTotal(1)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(18)(19)(20)(21)(22)(23)(24)(25)(26)Returns with worldwide income tax TotalInterest paid deductionTaxes paid deduction"Charitable contributions deduction$Medical and dental expense deduction$Net casualty or theft loss deductionTotal miscellaneous deductionsGeneral business creditAll other tax credits(Partnership and S Corporation net lossesNo second largest itemReturns without worldwideAll other tax credits All other tax credits (27)(28)(30)(29)[2] Less than 0.05 percent.)Investment interest expense deduction [1](2)[2]Tax-exempt interest [3]#Foreign-earned income exclusion [3]L** Data combined to avoid disclosure of information for specific taxpayers.k[1] Investment interest expense deduction only has an effect when using the adjusted gross income concept.rNOTE: Detail may not add to totals because of rounding. Total columns do not include returns with no tax effect.7Returns with adjusted gross income of $200,000 or moreHTax status, income concept, and item with the second largest tax effectInterest paid deduction)Investment interest expense deduction [1]Taxes paid deduction"Charitable contributions deduction$Medical and dental expense deduction$Net casualty or theft loss deductionTotal miscellaneous deductionsGeneral business creditAll other tax credits(Partnership and S Corporation net losses#Foreign-earned income exclusion [3]Tax-exempt interest [3]AMT tax preference [3]'Nontaxable Social Security benefits [3]Number of returnsPercentage of total1Returns with expanded income of $200,000 or moreAMT tax preference [3]'Nontaxable Social Security benefits [3][3] Tax-exempt interest, foreign-earned income exclusion, AMT tax preference, and nontaxable Social Security benefits only have an effect when using the expanded income concept.:Source: IRS, Statistics of Income Division, January 2010.Table 8. 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