\pjnwill00 F0oB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1j Helveticaelvetica000F(/l 01jLF0<_H1 Arial1 xArial1j Helveticaelvetica000F(/l 01jLF08JH1 xArial1j Helveticaelvetica000F(/l 01jLF0VH1 Arial1 xArial&?'?(?)?M dXX"dXX??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm@*. \(#,##0\)eb@"..............................................................................................."?<#,##0\ \ \ \ ;\-#,##0\ \ \ \ ;\-\-\ \ \ \ \ \ ;@\ \ \ \ \ \ +(#,##0" ";#,##0" ";"-- ";@" "/,#,##0\ \ \ ;\-#,##0\ \ \ ;\-\-\ \ \ ;@\ \ \ ;8#,##0\ \ \ \ ;\-#,##0\ \ \ \ ;\-\-\ \ \ \ \ \ ;@\ \ \ \ OL#,##0\ \ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ \ ;\-\-\ \ \ \ \ \ \ ;@\ \ \ \ \ \ \ GD#,##0\ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ ;\-\-\ \ \ \ \ \ ;@\ \ \ \ \ \  " "@'$#,##0\ \ ;\-#,##0\ \ ;\-\-\ \ ;@\ \  ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -C,C C  C  C  C  C C C C C C C C C C C  C , C * C + C ) C  C "C "C #C $!C  C !C $C !C  C  (C !C  C  (C Q&8C Q&8C Q&8C Q&8C Q"8C Q"C Q"8C aC 8C  C q# C q# C  (C  C !q#C  q#C  C  C $!(C Q&8C Q&8C (C %q#<C %q#C %q#C !y#C  C $Q!<C q#(C (Q <C Q!8C ( <C  ,C q#,C %q#<C q#,C  C a8C (<C Q&8C !(C  (C Q"8C Q&8C  8C  C  C Q&C &8C Q&8C Q&8C Q&8C Q"8C Q"8C Q"8C  8C Q"8C Q!8C Q!8style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_lines style_titles style_totalsU} ot}  ot} ot}  ot} ot}  ot} ot} # ot} $$ot} %- ot F..,l@.,@.,@.,@ .,O.,O., O.,O.,O .,O .,w@ .,l@ .,@ .,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@.,@jbTable 1c.--Individual Income Tax, All Returns: Sources of Income, Adjustments, and Tax Items, in i aTable 1c.--Individual Income Tax, All Returns: Sources of Income, Adjustments, and Tax Items, in     iaTable 1c.--Individual Income Tax, All Returns: Sources of Income, Adjustments, and Tax Items, in iaTable 1c.--Individual Income Tax, All Returns: Sources of Income, Adjustments, and Tax Items, in  !"#i$aTable 1c.--Individual Income Tax, All Returns: Sources of Income, Adjustments, and Tax Items, in %&'()*+,-WOConstant 1990 Dollars, by Size of Real Adjusted Gross Income, Tax Year 1992 [1]c [Constant 1990 Dollars, by Size of Real Adjusted Gross Income, Tax Year 1992 [1]-- Continued    c[Constant 1990 Dollars, by Size of Real Adjusted Gross Income, Tax Year 1992 [1]-- Continuedc[Constant 1990 Dollars, by Size of Real Adjusted Gross Income, Tax Year 1992 [1]-- Continued !"#c$[Constant 1990 Dollars, by Size of Real Adjusted Gross Income, Tax Year 1992 [1]-- Continued%&'()*+,-_W[All figures are estimates based on samples--money amounts are in thousands of dollars]        _ W[All figures are estimates based on samples--money amounts are in thousands of dollars]        _W[All figures are estimates based on samples--money amounts are in thousands of dollars]        _W[All figures are estimates based on samples--money amounts are in thousands of dollars]     ! " # _$W[All figures are estimates based on samples--money amounts are in thousands of dollars]% & ' ( ) * + , -!JJJJJJJJJ J K K K KKKKKJKKKKKKKKJKKKK K!K"K#K$J%K&K'K(K)K*K+K,K-!&VVV&V&V& & % Business or $) %!Sales of capital assets reported  $)%!Sales of capital assets reported $3[+ Sales of property other$$%Total rental and$%Partnerships and$$I%Estate and trust$ $ %Social security$ % $ [3!@+ Other income"$#$$$(%S Statutory adjustments--continued&U'U(U)U*T +% ,$-&P''Adjusted%Salaries and wagesI%Taxable interestIQTax-exempt interest$ P Sprofession--continued T Son Form 1040 [2] T Son Form 1040, Schedule DTSthan capital assetsUY%royalty--continuedRS S CorporationUUT % RPSbenefitsT3[+ Foreign-earned$ S!U"U#U$P%%Penalty on early&$'%Alimony($)%Self-employed health*$+%Standard deduction,$-&&Size of real adjusted' Number of 'grossXZXZ'& &Size of real adjusted %Net loss $ "Taxable net gain #%Taxable net loss$%Net gain%&Size of real adjusted"Net loss#% Net income%"Net loss#" Net income#&Size of real adjusted%Taxable$%income exclusion$ % Net income!%"%Net loss#$$&Size of real adjusted%%withdrawal of savings&$ '%paid($)%insurance deduction*$ +% ,$-&& gross income'returnsVincome(Number((Number((Number( & gross income (Number ( (Number ((Number((Number(& gross income(Number((Number((Number((Number(& gross income(Number((Number( (Number!("(Number#($& gross income%(Number&('(Number(()(Number*(+(Number,(-&&''(less deficit) 'of'Amount 'of'Amount 'of'Amount &  'of 'Amount  'of 'Amount 'of'Amount 'of'Amount& 'of'Amount 'of'Amount 'of'Amount 'of'Amount& 'of'Amount 'of'Amount  'of!'Amount "'of#'Amount$& %'of&'Amount ''of('Amount )'of*'Amount +'of,'Amount-& W X X Xreturns X Xreturns X Xreturns X W Xreturns X Xreturns X Xreturns X Xreturns X W Xreturns X Xreturns X Xreturns X Xreturns X W Xreturns X Xreturns X Xreturns !X "Xreturns #X $W %Xreturns &X 'Xreturns (X )Xreturns *X +Xreturns ,X -& H~ G?~ G@~ G@~ G@~ G@~ G@~ G@~ G @ H~ G1@~ G2@~ G3@~ G4@~ G5@~ G6@~ G7@~ G8@ H~ )@@~ )A@~ GA@~ GB@~ )B@~ )C@~ GC@~ GD@ H~ )H@~ )I@~ )I@~ )J@~ )J@~ !)K@~ ")K@~ #)L@ $H~ %G@P@~ &GP@~ 'GP@~ (GQ@~ ))@Q@~ *)Q@~ +)Q@~ ,)R@ -* + All returns~ ,^ ,3A~ ,^{ ,7`{A~ ,| ~ ,$~ ,J~ ,()  + All returns~ -.S~ -TqA~ -~ -޽%~ -~ ->~ --~ -.n% + All returns~ ,&~ ,~ ,:~ , ~ ,A~ ,1 ~ ,A~ ,R  + All returns~ ,Q~ ,b;$~ ,A~ ,2{~ ,7~ !,Ca~ ",A~ #,DCA $+ All returns~ %,B7~ &,xjA~ ',f)~ (,9~ ),nz~ *,p3A~ +,8~ ,,mqQ -. /No adjusted gross income~ 0 -A~ 0F~ 0A~ 0+~ 00!A~ 0&j~ 0`@~ 0* /No adjusted gross income~ 1A~ 1z,~ 1`@~ 1G~ 1A~ 1A~ 1@@~ 1eA /No adjusted gross income~ 06A~ 06~ 0 %@~ 00A~ 0A~ 0B~ 0@~ 0P?@ /No adjusted gross income~ 0@~ 0@~ 0.@~ 0~ 0@~ !0!A~ "0t@~ #0d}4A $/No adjusted gross income~ %0@~ &0@~ '0@~ (0@~ )0;@~ *0@@ +0- ,0- -! /$1 under $5,000~ 0f~ 0J ~ 0 ~ 0X(~ 0o~ 0~ 0}A~ 0"A /$1 under $5,000~ 1A~ 1)~ 1P'A~ 1j$A~ 1PA~ 1A~ 1@~ 10c@ /$1 under $5,000~ 0h3A~ 0 W%A~ 0@~ 0A~ 0T@~ 0(A~ 0@@~ 0@@ /$1 under $5,000~ 0@~ 0@~ 0@~ 0f"~ 0,A~ !0A~ "0@~ #0,@ $/$1 under $5,000~ %0P@~ &0@ '0*10,380 (0*21,232~ )0@~ *0@{@~ +0b~ ,0G  -!/$5,000 under $10,000~ 0m~ 0"~/~ 0~ 0l~ 0~ 0^=L~ 0A~ 0d( /$5,000 under $10,000~  1ȩ A~  1&<~  1'A~  1ޑT~ 1jA~ 1ZA~ 1@~ 1q@/$5,000 under $10,000~ 0BA~ 0x0A~ 0(@~ 0A~ 0Pu@~ 0PA~ 08@~ 0p@/$5,000 under $10,000~ 0@~ 0`@~ 0@~ 0!A~  0 A~ !0^4~ "0%@~ #0#@$/$5,000 under $10,000~ %0@~ &00@~ '0<@~ (0A~ )0@ A~ *0 @~ +0B~ ,0- /$10,000 under $15,000~ 0:4U~ 0Z`)~ 0~ 0B~ 02~~ 0T~ 0A~ 0FD /$10,000 under $15,000~  1 A~  1n1~  1|2*A~  1Ff~ 18rA~ 1|PA~ 1@~ 1c@/$10,000 under $15,000~ 0-A~ 0F=~ 0X`A~ 0 )A~ 0@~ 0 A~ 0@~ 0@/$10,000 under $15,000~ 0P@~ 0s@~ 0@@~ 0 A~  0A~ !0[="0*6,049#0*54,343$/$10,000 under $15,000~ %0#@~ &0@@~ '0`r@~ (0h A~ )0|A~ *0@~ +0~ ,0v -2/$15,000 under $20,000~ 0F~ 0^Z1~ 0eZ~ 0B{%~ 0Ro~ 0β~ 0 A~ 0jI /$15,000 under $20,000~  1*A~  1:D~  1L)A~  1pI=A~ 1A~ 1XFA~ 1@.@~ 1A/$15,000 under $20,000~ 0|DA~ 0T5A~ 0xA~ 0?~ 0p*@~ 0m1~ 0@~ 0X@/$15,000 under $20,000~ 0s@~ 0A~ 0@~ 0 A~  0|A~ !0\,A~ "0R@~ #0@$/$15,000 under $20,000~ %0P@~ &0@~ '0@~ (0H A~ )0A~ *0@~ +0l~ ,0 -2/$20,000 under $25,000~ 0V|@~ 0q2~ 0X~ 0x(~ 0>J~ 0D~ 0p A~ 06E /$20,000 under $25,000~  1BA~  1\*A~  1&A~  1k~ 1ԳA~ 1 A~ 1%@~ 1@/$20,000 under $25,000~ 0A~ 0@1A~ 0A~ 0 ?~ 0@~ 0%A~ 0<@~ 0@/$20,000 under $25,000~ 0 A~ 0tR%A~ 0w@~ 0A~  0sA~ !0&$1 "0*492#0*8,359$/$20,000 under $25,000~ %0@~ &0E@~ '0@"@~ (0A~ )0 A~ *0@4@~ +0g~ ,0hfA-2/$25,000 under $30,000~ 0#~ 0 2~ 0~ 0LE)~ 0jU/~ 0־~ 0 A~ 0!L /$25,000 under $30,000~  1H:A~  1-A~  1 T&A~  1$~ 0UFf~ 0~ 0]V~ 0F!~ 0y#~ 0A~ 0zL /$30,000 under $40,000~  1> ~  1a9A~  1r5A~  1 ~ 1@A~ 1F0~ 1@@~ 1PA/$30,000 under $40,000~ 0H%A~ 0vͥ~ 0]A~ 0ꐙ~ 0 A~ 0*U~ 0;@~ 0lA/$30,000 under $40,000~ 04A~ 0>>~ 0@~ 0V#!~  0n$A~ !0MF~ "0@~ #0h A$/$30,000 under $40,000~ %0`r@~ &0@~ '08@~ (0A~ )0A~ *0xvA~ +0.ѱ~ ,0^o-2/$40,000 under $50,000~ 0 ~ 0[~ 0 ~ 0BL~ 0ȫ~ 0v~ 0lA~ 0N^ /$40,000 under $50,000~  1HA~  1F~  1\3A~  1F3~ 1$A~ 1|)'A~ 1@~ 1@A/$40,000 under $50,000~ 0VI#~ 0~ 0jA~ 0&~ 0A~ 0@13A~ 0J@~ 0VA/$40,000 under $50,000~ 0-A~ 0~ 0{@~ 0 A~  0""~ !0nQ~ "0@~ #0`@$/$40,000 under $50,000~ %0`@~ &0 @~ '0@~ (0(A~ )0"A~ *00@~ +0~ ,0J- /$50,000 under $75,000~ 00@A~ 0"=R~ 0,}~ 0s=~ 0~ 0d(A~ 0t /$50,000 under $75,000~  1A~  1n~  1~  1Im~ 1&A~ 1ZN~ 1@~ 1,4#A/$50,000 under $75,000~ 06=7~ 08RA~ 0( A~ 0.~ 00A~ 0گ~ 0u@~ 0$A/$50,000 under $75,000~ 0/A~ 0U~ 0J@~ 0N&~  0v'A~ !0ʩ~ "0@~ #0@$/$50,000 under $75,000~ %0 @~ &0@ @~ '0`@~ (0`n)A~ )0PA~ *0A~ +0*@~ ,0~`- /$75,000 under $100,000~ 0҉~ 0>tB~ 0a~ 0W95~ 0Ľ~ 0{W~ 0QA~ 0,eLA /$75,000 under $100,000~  1A~  1./~  1/A~  1*~ 1A~ 1*~ 1@~ 1h{A/$75,000 under $100,000~ 0YA~ 0~ 0\$A~ 0.~ 0،A~ 0V]~ 0@~ 0pMA/$75,000 under $100,000~ 0A~ 0:t~ 0@~ 0A~  0x+A~ !0a~ "0޹@~ #0K@$/$75,000 under $100,000~ %0 H@~ &0ٿ@~ '0@@~ (0^&~ )0{A~ *0z@~ +0A~ ,0*Z- /$100,000 under $200,000~ 0-~ 0I~ 0 ~~ 0$,3~ 0Q~ 0‚ ~ 0@A~ 0v /$100,000 under $200,000~  1bA~  1.A~  1F;~  1߯~ 1PA~ 1Xp&A~ 1k@~ 1 !A/$100,000 under $200,000~ 0DdA~ 0J+i~ 0A~ 0ܲ~ 0 A~ 0~ 0@~ 0jA/$100,000 under $200,000~ 0A~ 0`~ 0@~ 0^9~  0A~ !0V#~ "0@~ #0A$/$100,000 under $200,000~ %0@5@~ &0@~ '0@~ (0`n+A~ )0( A~ *0dA~ +0@~ ,0e*- /$200,000 under $500,000~ 0}(~ 0Zn.~ 0t#!A~ 0r~ 0'~ 0{~ 0A~ 04XA /$200,000 under $500,000~  1@~  1S&~  1A~  1~ 1A~ 1PA~ 1}@~ 1 A/$200,000 under $500,000~ 00@~ 00])A~ 0A~ 0Q~ 0.@~ 0OHA~ 0{@~ 0~E./$200,000 under $500,000~ 0@~ 0^%~ 0Ӷ@~ 0A~  0PW@~ !0JD~ "0@~ #0A$/$200,000 under $500,000~ %0(@~ &0@~ '0@~ (0A~ )0@~ *0 9@~ +0@~ ,0 W A- !/$500,000 under $1,000,000~ 0`@@~ 0~ 0@ @~ 0i ~ 0@~ 0nD~ 0 H@~ 0,EA! /$500,000 under $1,000,000~  1@~  1 A~  1@~  1cA~ 1K@~ 1a@~ 1@~ 1= A!/$500,000 under $1,000,000~ 0@~ 0"A~ 0@~ 04H~ 0@@~ 0i~ 0]@~ 0CA!/$500,000 under $1,000,000~ 0/@~ 0u@~ 0@~ 0@~  0b@~ !0n~ "0X@~ #0@!$/$500,000 under $1,000,000~ %0@~ &0 |@~ '0;@~ (0 A~ )00@~ *0@~ +0C@~ ,0@- #/$1,000,000 under $1,500,000~ 0G@~ 0."~ 0t@~ 0ݶ~ 0.@~ 0~ 0@~ 0E# /$1,000,000 under $1,500,000~  1x@~  1`@~  1@~  1G6~ 1@~ 1;@~ 1x@~ 1`@#/$1,000,000 under $1,500,000~ 04@~ 0 M@~ 0@~ 0{~ 0@~ 0)A~ 0@~ 08A#/$1,000,000 under $1,500,000~ 0@~ 0@@~ 0s@~ 0@@~  0@~ !0C"A~ "0u@~ #0W@#$/$1,000,000 under $1,500,000~ %0`t@~ &0`g@~ '0@~ (00@~ )0V@~ *0@~ +0@~ ,0t@- #/$1,500,000 under $2,000,000~ 0@~ 0&~ 0@~ 0~ 0@~ 05A~ 0ۻ@~ 0$A# /$1,500,000 under $2,000,000~  1@~  1@~  1@~  1~ 10@~ 1>@~ 1Б@~ 12@#/$1,500,000 under $2,000,000~ 0l@~ 0W@~ 0@~ 0R~ 0@~ 0A~ 0P@~ 0A#/$1,500,000 under $2,000,000~ 0\@~ 0@~ 0@^@~ 0@~  0ҫ@~ !0A~ "0h@~ #0@#$/$1,500,000 under $2,000,000~ %0@X@~ &0@@~ '0(@~ (0@@~ )0@~ *0@~ +0@~ ,0 @- #/$2,000,000 under $5,000,000~ 0\@~ 0) ~ 0g@~ 0V ~ 0H@~ 0LJJA~ 0@~ 0l5A# /$2,000,000 under $5,000,000~  1@~  1 A~  1@~  1ڏ;~ 1@~ 1@~ 1\@~ 1A#/$2,000,000 under $5,000,000~ 0@~ 0=@~ 0@~ 06q~ 0@~ 0.>~ 0@~ 0A#/$2,000,000 under $5,000,000~ 0<@~ 0@@~ 0^@~ 0u@~  0@~ !0 +A~ "0Pt@~ #0@#$/$2,000,000 under $5,000,000~ %0f@~ &0b@~ '0@~ (0@~ )0J@~ *0@~ +0؉@~ ,0@- $/$5,000,000 under $10,000,000~ 0@~ 0܉~ 02@~ 0s~ 0@~ 0VLg~ 0@~ 0L!A$ /$5,000,000 under $10,000,000~  1r@~  1@~  1H@~  1^~ 1ȅ@~ 1@~ 1z@~ 10@$/$5,000,000 under $10,000,000~ 0|@~ 0G@~ 0h@~ 0^_~ 0`@~ 0ԯA~ 00r@~ 0@]A$/$5,000,000 under $10,000,000~ 0z@~ 0~@~ 09@~ 0x@~  0Г@~ !0A~ "0U@~ #09@$$/$5,000,000 under $10,000,000~ %0A@~ &0?@~ '0m@~ (0@~ )0P@~ *0@~ +0]@~ ,00@- /$10,000,000 or more~ 0 @~ 02n~ 0 @~ 0vH~ 0@~ 0u~ 0@~ 0.l+ /$10,000,000 or more~  1e@~  1P@~  1@~  1~ 1q@~ 1@@~ 1o@~ 1 @/$10,000,000 or more~ 00q@~ 0@~ 0@~ 0F~ 0 @~ 08l!A~ 0 c@~ 0x A/$10,000,000 or more~ 0@j@~ 0ĝ@ 0*6 0*617~  0h@~ !0%A~ "0L@~ #0`!@$/$10,000,000 or more~ %0.@~ &0&@~ '0@_@~ (0^@~ )0r@~ *0v@~ +0@@~ ,0e@- +Taxable returns~ ,, 0A~ ,,gA~ ,bV ~ ,y ~ ,OA~ ,{  +Taxable returns~  -~  -j4~  -՚~  - `~ -~~ -xXA~ -h"A~ -VM+Taxable returns~ ,~ ,D~ ,6(~ ,#~ ,j'j~ ,z~ ,tA~ ,+Taxable returns~ ,cL~ ,N~ ,H@~ ,&w#~  ,~ !,&~ ", @~ #,?D$+Taxable returns~ %,Ƹ+~ &,1@~ ',%~ (, ~&~ ),~ *,0A~ +,Ka ~ ,,b9-3 .,l@!.,F".,O#.,xO$.,O%.,O&.,O'.,O(.,@).,l@*.,@+.,@,.,@-.,@..,@/.,@0.,@1.,@2.,@3.,@4.,@5.,@6.,@7.,@8.,@9.,@:.,@;.,@<., @=.,@>.,@?.,@ BNontaxable returns~ C+h~ C F ~ Cbh ~ Cf s"~ C&& ~ C2h~ CLA~ CR| BNontaxable returns~ E[)A~ E~ E:1A~ E~ ED*~ E^S~ EA~ E + BNontaxable returns~ C%A~ C`V~ CA~ C~ CTA~ C U~ CB@~ CA BNontaxable returns~ Cp@~ CA~ CX2A~ CfW~ C)~ !Cfl~ "C@~ #CU $BNontaxable returns~ %CA~ &C@~ 'C@N@~ (C"A~ )C|A~ *C% A~ +C2~ ,C"}` -!!4!4!4!4!4!4!4!4!4! 4! 4! 4! 4! 4!4!4!4!4!4!4!4!4!4!4!4!4!4!4!4!4!4!4! 4!!4!"4!#&!$4!%4!&4!'4!(4!)4!*4!+4!,&!-!"L"("L"("L"("L"" Business or"#" L/" \' Sales of property other" #" "" #""Pensions and annuities"#""Total rental and"#"L#""Estate and trust--continued"M ""Farm"#"#"M "" "#"L "" "#"5Statutory adjustments"6" 6"!6""6"#6"$L "%" "&# "'" "(# ")" "*# "+" ",#"-N#P#Q Dividends#$ #QState income tax refunds#$#QAlimony received#$#% profession#R# P&# Sthan capital assets--continued# T1# [) Total taxable# $#S#T#%royalty#R#P#S#T#S#U#U#T#% Unemployment#$#P5#[- Net operating#$#"#M# % Deduction for#!$#"%Payments to a ##$#$P!#%%Total itemized deductions#&$#'% Exemptions#($#)%Taxable income#*$#+%Alternative minimum tax#,$#-N$&Size of real adjusted$'$&$'$&$'$&$" Net income$#$ &Size of real adjusted$ %Net loss$ $$ %IRA distributions$ $$%Taxable$$$" Net income$#$&Size of real adjusted$%Net loss$$$" Net income$#$"Net loss$#$% compensation$$$&Size of real adjusted $%loss$$ $STotal$T$ %self-employment tax$!$$"% Keogh plan$#$$$&Size of real adjusted $%% $&$ $'% $($ $)% $*$ $+% $,$$-N%& gross income%(Number%(%(Number%(%(Number%(%(Number%(% & gross income% (Number% (% (Number% (%(Number%(%(Number%(%& gross income%(Number%(%(Number%(%(Number%(%(Number%(%& gross income%(Number%(%(Number%(% (Number%!(%"(Number%#(%$& gross income%%(Number%&(%'(Number%((%)(Number%*(%+(Number%,(%-N&& &'of&'Amount &'of&'Amount &'of&'Amount &'of&'Amount& & & 'of& 'Amount & 'of& 'Amount &'of&'Amount &'of&'Amount&& &'of&'Amount &'of&'Amount &'of&'Amount &'of&'Amount&& &'of&'Amount &Vof&'Amount & 'of&!'Amount &"'of&#'Amount&$& &%'of&&'Amount &''of&('Amount &)'of&*'Amount &+'of&,'Amount&-N'W'Xreturns'X'Xreturns'X'Xreturns'X'Xreturns'X' W' Xreturns' X' Xreturns' X'Xreturns'X'Xreturns'X'W'Xreturns'X'Xreturns'X'Xreturns'X'Xreturns'X'W'Xreturns'X'Xreturns'X' Xreturns'!X'"Xreturns'#X'$W'%Xreturns'&X''Xreturns'(X')Xreturns'*X'+Xreturns',X'-P(7~ ()"@~ ()$@~ ()&@~ ()(@~ ()*@~ (),@~ ().@~ ()0@( 7~ ( )9@~ ( ):@~ ( G;@~ ( G<@~ ()=@~ ()>@~ ()?@~ ()@@(7~ (GD@~ (GE@~ (GE@~ (GF@~ ()F@~ ()G@~ ()G@~ ()H@(7~ ()L@~ ()M@~ ()M@~ ()N@~ ( GN@~ (!GO@~ ("GO@~ (#GP@($7~ (%)@R@~ (&)R@~ ('GR@~ ((GS@~ ())@S@~ (*)S@~ (+GS@~ (,GT@(- )+ All returns~ ),rt~ ),vP~ ),~ ),C~ ),yA~ ),~ ),~ ),B&) + All returns~ ) 8Ф,A~ ) 86g~ ) 9^J~ ) 9^~~ )9v6~ )9'p)~ )9F9~ )9^+)+ All returns~ ),>@~ ),@#A~ ),8W+A~ ),:;~ ),T~ ),F|~ ),v>u~ ),)+ All returns~ ),lA~ ),*[ ~ ),~ ),M~ ) ,: ~ )!,dA~ )",N8~ )#,ZA)$+ All returns~ )%,~ )&,`k~ )',x6~ )(,.8t~ )),b)*,A~ )+,<A~ ),,1M)-  */No adjusted gross income~ *0sA~ *0$K(A~ *0S@~ *0P#A~ *0@~ *0@~ *0P=@~ *0ZR * /No adjusted gross income~ * : O@~ * :~ * :@T@~ * : A~ *:`U@~ *:&M*~ *:Y@~ *:(A */No adjusted gross income~ *0@~ *0LA~ *0%@~ *0$ A~ *0@~ *0Έ~ *0@~ *0@ */No adjusted gross income~ *; A~ *;9~ *0A~ *0LA~ * 0 A~ *!0Ќ@~ *"0@~ *#0@ *$/No adjusted gross income *%0- *&0-~ *'0v\k~ *(0~ *)0- **0-~ *+0Ȳ@~ *,0h@*- +/$1 under $5,000~ +0L7A~ +00A~ +0@~ +0%@~ +0@~ +0z@~ +0H0A~ +0ZÝ+ /$1 under $5,000~ + :`@~ + : A~ + :}@~ + : A~ +:#A~ +:?a~ +: A~ +:A+/$1 under $5,000+0*6,883+0*10,367~ +0@~ +0A~ +0P/@~ +0HP#A~ +0xA~ +0&A+/$1 under $5,000~ +;@~ +;A~ +0kF~ +0A~ + 0v>~ +!0A+"0*1,209+#0*1,359+$/$1 under $5,000~ +%0 A~ +&0?~ 10 @@~ 10F.~ 10J[R~ 1067<1 /$30,000 under $40,000~ 1 :h@~ 1 :("A~ 1 :`!A~ 1 :*ġ~ 1:?A~ 1:B<~ 1: - A~ 1:^1/$30,000 under $40,000~ 10@~ 10@~ 10@~ 10~@N~ 10A~ 10ʅF~ 10fV~ 10ʡ1/$30,000 under $40,000~ 1;@~ 1;@~ 10VZ~ 10f~ 1 0 S~ 1!0Pt1A~ 1"0P@~ 1#0h A1$/$30,000 under $40,000~ 1%0?~ 1&0j ~ 1'0V>~ 1(0ہ~ 1)0~ 1*0^cB~ 1+0d@~ 1,0@1- 2/$40,000 under $50,000~ 20N[~ 20r2)~ 20B~ 20`]0A~ 20"@~ 20? ~ 20>E~ 20ھ2 /$40,000 under $50,000~ 2 :K@~ 2 :[A~ 2 :=A~ 2 :EA~ 2:1g~ 2:f7~ 2:ph A~ 2:I2/$40,000 under $50,00020*4,10220*9,212~ 20@~ 20I~ 20TA~ 20e.A~ 206~ 20BA2/$40,000 under $50,000~ 2;@~ 2;`?@~ 20jd~ 206~ 2 0p<1A~ 2!0VC~ 2"0M@~ 2#0DfA2$/$40,000 under $50,000~ 2%0I?~ 2&0m ~ 2'0Ƨ~ 2(0 ~ 2)0> ~ 2*0z>~ 2+0@~ 2,0@2- 3/$50,000 under $75,000~ 30~ 30j]Y~ 30n~ 30}~ 30@~ 30A~ 30&R~ 30+3 /$50,000 under $75,000~ 3 :@~ 3 :rA~ 3 :6d$~ 3 :c~ 3:|~ 3:t~ 3:N+-~ 3:3/$50,000 under $75,000~ 30±@~ 30 @~ 30`@~ 30֌K~ 30A~ 30,..A~ 30+A~ 30Zg3/$50,000 under $75,000~ 30q@~ 30hA~ 30V~ 3!0g~ 3"0TA~ 3#0>/3$/$50,000 under $75,000~ 3%0~~ 3&0 )~ 3'0nk{~ 3(0~ 3)0R~~ 3*0si~ 3+0@@~ 3,09@3- 4/$75,000 under $100,000~ 40:o~ 40*r~ 40E\~ 40.A~ 40@~ 40A~ 40 A~ 404 /$75,000 under $100,000~ 4 :L@~ 4 :LA~ 4 :hA~ 4 :?A~ 4:`]$A~ 4:4~ 4:$A~ 4:R4/$75,000 under $100,000~ 408@~ 40@~ 40,@~ 40)~ 40 @~ 40A~ 40p[A~ 40A4/$75,000 under $100,000~ 40@~ 408A~ 40P(A~ 40.N~ 4 0#~ 4!0-A~ 4"0`[A~ 4#0̫*A4$/$75,000 under $100,000~ 4%0n~ 4&0 ~ 4'0V[K~ 4(0~~ 4)0^?~ 4*0 0~ 4+08@~ 4,0@4- 5/$100,000 under $200,000~ 508V8A~ 50b /~ 50&+A~ 50ޫJ~ 50@~ 50 A~ 50A~ 50J45 /$100,000 under $200,000~ 5 :@~ 5 :A~ 5 :hA~ 5 :n~ 5:&A~ 5:V~ 5:8 A~ 5:TA5/$100,000 under $200,000~ 50@~ 50@@~ 50@~ 50 'A~ 50w@~ 50dL#A~ 50 d@~ 50x A5/$100,000 under $200,000~ 50Χ@~ 507 A~ 50F3~ 50ҖP~ 5 0V#A~ 5!0 6A~ 5"0f A~ 5#0 5$/$100,000 under $200,000~ 5%0~ 5&02 ~ 5'0~ 5(0nJ~ 5)02~ 5*0Ǭ8~ 5+0!@~ 5,0A5- 6/$200,000 under $500,000~ 60vu ~ 60~ 60tA~ 60d$(A~ 60@~ 60`@~ 60HA~ 606f6 /$200,000 under $500,000~ 6 : @~ 6 :A~ 6 :@~ 6 :d3A~ 6:@~ 6:~ 6:A~ 6:N[6/$200,000 under $500,000~ 60@~ 60@~ 60Ⱦ@~ 60tA~ 60@+@~ 60b#~ 60@~ 603@6/$200,000 under $500,000~ 60J@~ 60A~ 60ğA~ 60~ 6 0A~ 6!0 2!A~ 6"0@~ 6#0FJp6$/$200,000 under $500,000~ 6%0~ &~ 6&0~ 6'0x~ 6(0"~ 6)0.p(~ 6*0'~ 6+0 K@~ 6,0A6- !7/$500,000 under $1,000,000~ 70@~ 70ޓ~ 70i@~ 70iA 70*18570*10,739~ 70@@~ 706!7 /$500,000 under $1,000,000~ 7 :@@~ 7 :U A~ 7 :c@~ 7 :LA~ 7:@~ 7:<~ 7:)@~ 7:t=A!7/$500,000 under $1,000,000~ 70@@~ 70@4@~ 70P@~ 70 A~ 70ԭ@~ 70PA~ 708@~ 70@!7/$500,000 under $1,000,000~ 70P@~ 70PA~ 70E@~ 70ޚ(~ 7 0@~ 7!0p@@~ 7"0Q@~ 7#0,A!7$/$500,000 under $1,000,000~ 7%0p@~ 7&0FH~ 7'0A~ 7(0@~ 7)06@~ 7*02~ 7+0:@~ 7,0LA7- #8/$1,000,000 under $1,500,000~ 80@@~ 80n~ 80G@~ 80ЂA 80*5680*1,685~ 80Q@~ 80EO#8 /$1,000,000 under $1,500,000~ 8 :,@~ 8 :@W@~ 8 :@@~ 8 :PRA~ 8:@~ 8:)A~ 8:@~ 8:6 +#8/$1,000,000 under $1,500,000~ 80p@~ 80;@~ 80z@~ 80@~ 80<@~ 80p@~ 80f@~ 80@#8/$1,000,000 under $1,500,000~ 80`f@~ 80;@~ 80@~ 80@OA~ 8 0b@~ 8!0@~ 8"0$@~ 8#0`z@#8$/$1,000,000 under $1,500,000~ 8%0@@~ 8&0~ 8'0>@~ 8(0k@~ 8)0A@~ 8*0`1~ 8+0@~ 8,0@8- #9/$1,500,000 under $2,000,000~ 90@~ 90N~ 90@~ 900-@ 90*3 90*263~ 90@~ 90#A#9 /$1,500,000 under $2,000,000~ 9 :6@~ 9 :E@~ 9 :@~ 9 :P@~ 9:@~ 9:`A~ 9:@~ 9:A#9/$1,500,000 under $2,000,000~ 90f@~ 903@~ 90 j@~ 90@@~ 908@~ 90`G@ 90*30 90*163#9/$1,500,000 under $2,000,000~ 90T@~ 90@~ 90@~ 90u@~ 9 0R@~ 9!0@~ 9"0t@~ 9#0 @#9$/$1,500,000 under $2,000,000~ 9%0P@~ 9&0w~ 9'0n@~ 9(0N@~ 9)0@~ 9*0ZP~ 9+0x@~ 9,0@*@9- #:/$2,000,000 under $5,000,000~ :0A@~ :0o~ :0R@~ :0A :0*21:0*2,688~ :0 @~ :0 M#: /$2,000,000 under $5,000,000~ : :N@~ : :D@~ : :@~ : :H A~ ::F@~ ::A~ :: @~ ::./#:/$2,000,000 under $5,000,000~ :0@n@~ :08@~ :0p@~ :04@~ :0@~ :0@~ :0I@~ :0i@#:/$2,000,000 under $5,000,000~ :0@a@~ :0@~ :0@~ :0V@~ : 0@~ :!0 @~ :"0@~ :#0@@#:$/$2,000,000 under $5,000,000~ :%0@~ :&0ZU~ :'0@~ :(0`c@~ :)0P@~ :*0 ~ :+0@~ :,07@:- $;/$5,000,000 under $10,000,000~ ;0~@~ ;0U~ ;0P@~ ;0 @ ;0*7;0*8,535~ ;0@~ ;0&>#$; /$5,000,000 under $10,000,000~ ; :x@~ ; : @~ ; :b@~ ; :@~ ;:@~ ;:@~ ;:@~ ;:A$;/$5,000,000 under $10,000,000~ ;0H@~ ;0d@~ ;0H@~ ;0@~ ;0@d@~ ;0@ ;0**5 ;0**32$;/$5,000,000 under $10,000,000~ ;0B@~ ;0 l@~ ;0@~ ;0@~ ; 0x@~ ;!0Ԟ@~ ;"0 s@~ ;#0@$;$/$5,000,000 under $10,000,000~ ;%0Ʃ@~ ;&0v_~ ;'0@~ ;(0 @~ ;)0@~ ;*0 ~ ;+0f@~ ;,0>@;- </$10,000,000 or more~ <0T@~ <0~ <0l@~ <0`@ <0*3 <0*25~ <0u@~ <03A< /$10,000,000 or more~ < :0~@~ < :b@~ < :L@~ < :@~ <:pr@~ <: b@~ <:@~ <:A</$10,000,000 or more~ <0B@~ <0B@~ <0;@~ <0 .@~ <0@X@~ <0@ <0** <0**</$10,000,000 or more~ <08@~ <0A@~ <0h@~ <0@~ < 0t@~ <!0@~ <"0a@~ <#0ڦ@<$/$10,000,000 or more~ <%0@~ <&0 ~ <'0@~ <(0@~ <)0@~ <*0r~ <+0@W@~ <,0u@<- =+Taxable returns~ =,f~ =,Jb~ =,>~ =,#~ =,nA~ =,v@~ =,~ =,V"= +Taxable returns~ = 9y.~ = 9IA~ = 9~ = 9m~ =9D~ =9vQ&~ =9<>PA~ =9:cu=+Taxable returns~ =,`1@~ =,2A~ =,s(~ =,~ =,PT/A~ =,~ =,~ =,|=+Taxable returns~ =,I@~ =,z.~ =,G~ =,B[O~ = ,^1~ =!,rs?~ =",6~ =#,c=$+Taxable returns~ =%,ƂI~ =&,fc~ =',>n)~ =(,MPX~ =),=*,v{A~ =+,`A~ =,,Z1M=- >BNontaxable returns~ >CZ~ >C.~ >C6*A~ >CA~ >C-@~ >CA~ >C:~ >CR> BNontaxable returns~ > DHA~ > Dv~ > DnQ!~ > Dh~ >D~ >D"~ >D6~ >D&/>BNontaxable returns~ >C6@~ >CxA~ >Cu A~ >CeA~ >CXRA~ >C~ >Ca~ >C|>BNontaxable returns~ >CZA~ >C~ >C* ~ >C^~ > C~ >!C?4A~ >"C@~ >#C@>$BNontaxable returns~ >%CVx~ >&C6L~ >'C  ~ >(CJ~ >)C^~ >*CBb >+C*248 >,C*12>- "?=Footnotes at end of table.?>?>?>?>?>?>?>?>"? =Footnotes at end of table.? >? >? >? >?>?>?>?>"?=Footnotes at end of table.?>?>?>?>?>?>?>?>"?=Footnotes at end of table.?>?>?>?>? >?!>?">?#>n?$?f* Estimate should be used with caution due to the small number of sample returns on which it is based.?%>?&>?'>?(>?)>?*>?+>?,>?-<@.,d@A.,@B.,@C.,>@D., @E.,@@@@>@>@>@>@>@>@>@>@ @@ >@ >@ >@ >@>@>@>@>@@@>@>@>@>@>@>@>@>@@@>@>@>@>@ >@!>@">@#>S@$?K** Data combined to avoid disclosure of information for specific taxpayers.@%@@&@@'>@(>@)>@*>@+>@,>@-<A@A>A>A>A>A>A>A>A>A @A >A >A >A >A>A>A>A>A@A>A>A>A>A>A>A>A>A@A>A>A>A>A >A!>A">A#>A$?[1] Constant dollars based on CPI-U, where 1990 = 130.7 in 1982-84 dollars and then converted to 100.0. 1992 value is 140.3 converted to 107.3. All amounts are adjusted for inflation.A%@A&@A'>A(>A)>A*>A+>A,>A-<B@B>B>B>B>B>B>B>B>B @B >B >B >B >B>B>B>B>B@B>B>B>B>B>B>B>B>B@B>B>B>B>B >B!>B">B#>xB$?p[2] Includes net capital gain distributions reported on Form 1040 plus net capital gains reported on Schedule D.B%@B&@B'>B(>B)>B*>B+>B,>B-<C@C>C>C>C>C>C>C>C>C @C >C >C >C >C>C>C>C>C@C>C>C>C>C>C>C>C>C@C>C>C>C>C >C!>C">C#>GC$A?Source: IRS, Statistics of Income, Unpublished Data, July 2004.C%@C&@C'>C(>C)>C*>C+>C,>C-<D@D>D>D>D>D>D>D>D>D @D >D >D >D >D>D>D>D>D@D>D>D>D>D>D>D>D>D@D>D>D>D>D >D!>D">D#>D$@D%@D&@D'>D(>D)>D*>D+>D,>D-<E E E E E E E E E E E E >E >E >E E E E>E E E E E E E>E E E E E>E E>E E! E" E#>E$ E% E& E' E(>E) E* E+ E,>E-<= Hl*> "