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Taxable Social Security benefitsTotal statutory adjustmentsEducator expenses0Payments to an Individual Retirement ArrangementStudent loan interest deductionTuition and fees deduction Health savings account deductionMoving expenses adjustmentSelf-employment tax deduction(Self-employed health insurance deduction3Payments to a self-employed retirement (Keogh) plan&Penalty on early withdrawal of savings Alimony paid(Domestic production activities deductionTotal deductionsTotal standard deductionBasic standard deductionAdditional standard deduction,Total itemized deductions (after limitation)+Itemized deductions in excess of limitation%Medical and dental expenses deductionTaxes paid deductionInterest paid deduction"Charitable contributions deductionTaxable incomeAlternative minimum taxIncome tax before creditsChild care credit"Credit for the elderly or disabledChild tax creditEducation tax credits'Retirement savings contributions creditAdoption creditForeign tax creditGeneral business creditPrior year minimum tax creditSelf-employment tax Total earned income credit (EIC),EIC used to offset income tax before creditsEIC used to offset other taxesExcess EIC, refundable portionAdditional child tax creditTotal income taxTotal tax liabilityResidential energy credits General sales taxes Income taxesW(All figures are estimates based on samples--money amounts are in thousands of dollars)Percentage changeNumber of returns, total [1](Refundable prior year minimum tax credit1 Business or profession net income less loss+ Rent and royalty net income less loss8 Partnership and S corporation net income less loss+ Estate and trust net income less losshIndividual Income Tax Returns, Preliminary Data: Selected Income and Tax Items, Tax Years 2007 and 2008!Electronically-filed returns [2] Form 1040EZ returns7[2] Included in data for Forms 1040, 1040A, and 1040EZ.*[3] Not included in adjusted gross income. 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