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r jTable 7.-- High Income Individual Tax Returns for 1993, Returns With and Without U.S. Income Tax and With


















 
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hIncome of $200,000 or More Under Alternative Concepts: Number of Returns and Percentages Classified by
























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h Income of $200,000 or More Under Alternative Concepts: Number of Returns and Percentages Classified by







































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6WOItem With the Largest Tax Effect and by Item With the Second Largest Tax Effect









 
 

c [ Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued


















 
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4 ,[All figures are estimates based on samples]


 


 












 
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"Total
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&"Net casualty or theft
&"Total miscellaneous
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&






 
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 % $interest deduction
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 % $expense deduction
 %/ !'Item with the second largest tax effect $loss deduction
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 % $credit
 % $business credit
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' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage ' Number of ' Percentage
 
 
 
 
 
 
 
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'returns'of total'returns'of total'returns'of total'returns'of total 'returns 'of total'returns'of total'returns'of total'returns'of total'returns'of total'returns'of total'returns'of total'returns'of total






 
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3斗@~ 4
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@`@ &3 -&4 -,& :$Medical and dental expense deduction &3 -&4 -~ &3@~ &4
$@&3 -&4 -&3 -&4 -~ &3D@~ &4
4@~ &3Q@~ &4
4@,':$Net casualty or theft loss deduction~ '
3皯@~ '4
$@~ '3怈~ '4
>@'3 -'3 -~ '3"@'3[1]~ ' 3 @' 3[1] '3 -'4 -,' :$Net casualty or theft loss deduction '3 -'3 -'3 -'4 -'3 -'4 -'3 -'4 -~ '3@'3[1]~ '3U@~ '4
4@&(:Total miscellaneous deductions~ (
3@I袬~ (4
€f@~ (3鴵@~ (4
D@(3 -(3 -~ (3鹌@~ (4@~ ( 3L~ ( 4
衼@~ (3p夽~ (4
埭@&( :Total miscellaneous deductions~ (3@~ (4
D@(3 -(4 -~ (3p@~ (4�?~ (3$@~ (4
$@~ (3L@~ (4
4@~ (3P€@~ (4
€a@
(
(
(
(
(
(
( 
(!
("
(#
($
(%
(&
('
((
()
(*
(+
(,
(-
(.
(/
(0
(1
(2
(3
(4
(5
(6):Foreign tax credit~ )
3蛄@~ )4
€V@~ )3€K@)3[1])3 -)3 -~ )3摰@~ )4
^@~ ) 3i@~ ) 4
D@~ )30@~ )4�?) :Foreign tax credit )3 -)4 -~ )3€Z@~ )4
纆@)3 -)4 -~ )3P咢~ )4
衼@~ )38慇~ )4
鄗@~ )3鼥@~ )4
`x@*:General business credit~ *
3睝~ *4�?~ *3Pp@~ *4
$@*3 -*3 -~ *3b~ *4�?~ * 3`@~ * 4
4@ *3 -*3 -* :General business credit~ *3D@~ *4
n@~ *3@~ *4
$@~ *3鄠@~ *4
@`@*3 -*4 -~ *3 y@~ *4
d@~ *3(咢~ *4
纆@+:All other tax credits~ +
3『@~ +4
€Q@~ +3`{@~ +4
$@+3 -+3 -~ +3L~ +4
N@~ + 3纙@~ + 4
T@~ +3@~ +4
$@+ :All other tax credits +3 -+4 -~ +3&@~ +4
4@~ +3,桜~ +4
t@~ +3`嘆~ +4
p侤+3 -+4 -~ +3槅@~ +4
纆@0,:(Partnership and S Corporation net losses~ ,
3�蹳~ ,4
r@~ ,3x獲~ ,4�?,3 -,3 -~ ,3喇覢~ ,4
鄗@~ , 3^~ , 4@~ ,3H@~ ,4�?0, :(Partnership and S Corporation net losses~ ,30@~ ,4�?~ ,30v@~ ,4@~ ,3<欯~ ,4
€v@~ ,3@x@~ ,4
`s@~ ,3m@~ ,4
€V@,3 -,4 --:No second largest item~ -
3`@~ -4
w@~ -3 @-3[1]-3 --3 -~ -3]粿~ -4�?~ - 3鄆@~ - 4
D@ -3 --3 -- :No second largest item -3 --4 --3 --4 -~ -3繰蠤~ -4
蝎@~ -3|怈~ -4
@夽~ -3珸~ -4
笗@~ -3K緻~ -4
悹@
.6
.
7
.7
.7
.7
.7
.7
.7
.7
. 7
. 7
.7
.7
. 6
.7
.7
.7
.7
.7
.7
.7
.7
.7
.7
.7
.7
.
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.)
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.+
.,
.-
..
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.2
.3
.4
.5
.6"/8Footnotes at end of table."/ 8Footnotes at end of table.
/
/
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/
/
/
/ 
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/#
/$
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/'
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/)
/*
/+
/,
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//
/0
/1
/2
/3
/4
/5
/6r0jTable 7.-- High Income Individual Tax Returns for 1993, Returns With and Without U.S. Income Tax and With
0

0
0
0
0
0
0
0
0 
0 
0
0r0 jTable 7.-- High Income Individual Tax Returns for 1993, Returns With and Without U.S. Income Tax and With
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 
0!
0"
0#
0$
0%
0&
0'
0(
0)
0*
0+
0,
0-
0.
0/
00
01
02
03
04
05
06p1h Income of $200,000 or More Under Alternative Concepts: Number of Returns and Percentages Classified by
1

1
1
1
1
1
1
1
1 
1 
1
1p1 h Income of $200,000 or More Under Alternative Concepts: Number of Returns and Percentages Classified by
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1 
1!
1"
1#
1$
1%
1&
1'
1(
1)
1*
1+
1,
1-
1.
1/
10
11
12
13
14
15
16c2[ Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued
2

2
2
2
2
2
2
2
2 
2 
2
2c2 [ Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2 
2!
2"
2#
2$
2%
2&
2'
2(
2)
2*
2+
2,
2-
2.
2/
20
21
22
23
24
25
2643,[All figures are estimates based on samples]
3

3
3
3
3
3 3

3
3 
3 
3
343 ,[All figures are estimates based on samples]
3
3
3 3

3
3 3

3
3
3
3
3
3
3
3
3
3
3
3 
3!
3"
3#
3$
3%
3&
3'
3(
3)
3*
3+
3,
3-
3.
3/
30
31
32
33
34
35
36
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*
4+
4,
4-
4.
4/
40
41
42
43
44
45
46
5
5

5
5
5
5
5
5
5
5 
5 
5
5
5 
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5 
5!
5"
5#
5$
5%
5&
5'
5(
5)
5*
5+
5,
5-
5.
5/
50
51
52
53
54
55
56
6
6

6
6
6
6
6
6
6
6
6
6
6
6 
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6 
6!
6"
6#
6$
6%
6&
6'
6(
6)
6*
6+
6,
6-
6.
6/
60
61
62
63
64
65
66
7
"
7#(7$ Item with the largest tax effect
7%
7%
7%
7%
7%
7 %
7 %
7%
7%(7$ Item with the largest tax effect
7%
7%
7%
7%
7%
7%
7%
7%
7%
7%
7%
7
7
7
7
7
7
7 
7!
7"
7#
7$
7%
7&
7'
7(
7)
7*
7+
7,
7-
7.
7/
70
71
72
73
74
75
76 8
"Total
8&8"Interest
8&8" Investment
8&8" Taxes paid
8&8 " Contributions
8 &8"Medical and dental
8&8"Net casualty or theft
8&8"Total miscellaneous
8&8"Foreign tax
8&8"General
8&8" All other
8&8"Partnership and S
8&
8
8
8
8
8
8
8 
8!
8"
8#
8$
8%
8&
8'
8(
8)
8*
8+
8,
8-
8.
8/
80
81
82
83
84
85
86/9!'Item with the second largest tax effect
9
$
9%9$paid deduction
9%9$interest deduction
9%9$ deduction
9%9 $ deduction
9 %9$expense deduction
9%/9 !'Item with the second largest tax effect9$loss deduction
9%9$ deductions
9%9$credit
9%9$business credit
9%9$tax credits
9%9$Corporation net losses
9%
9
9
9
9
9
9
9 
9!
9"
9#
9$
9%
9&
9'
9(
9)
9*
9+
9,
9-
9.
9/
90
91
92
93
94
95
96:
' Number of:' Percentage:' Number of:' Percentage:' Number of:' Percentage:' Number of:' Percentage: ' Number of: ' Percentage:' Number of:' Percentage:' Number of:' Percentage:' Number of:' Percentage:' Number of:' Percentage:' Number of:' Percentage:' Number of:' Percentage:' Number of:' Percentage
:
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>6'?-Returns without U.S. income tax
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@
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@.-@ 0%Returns with adjusted gross income of
@.
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@.A0$200,000 or more
A
.
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A.
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A.
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A .
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A.A 0$200,000 or more
A.
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A. B9Total~ B
.饛@~ B1Y@~ B.5@~ B1
@j@~ B.`v@~ B1€A@~ B. @~ B1
T@~ B .9@~ B 1
n@~ B.W@~ B1"@ B 9Total~ B.j@~ B1
酂@~ B.Q@~ B1
饎@~ B.€Q@~ B1
@匑~ B.@~ B1
N@~ B.D@~ B1
`x@~ B.€_@~ B1
8揁C:Interest paid deduction~ C
3q@~ C4
趣@C3 -C4 -~ C3€U@~ C48@C3 -C4 -~ C 3@~ C 4<@ C3** C4**C :Interest paid deduction~ C3€\@~ C4
h礍~ C38@~ C4
敨@~ C33@~ C4
, C3
-C4 -~ C30@~ C4D@ C3** C4**%D:Investment interest deduction~ D
3 `@~ D4
皳@~ D3@~ D4
狜D3 -D4 - D3** D4** D 3** D 3** D3** D4**%D :Investment interest deduction~ D3@~ D4
r@~ D3@~ D4
p侤 D3** D4** D3** D4**~ D3@~ D4)@~ D3V@~ D4
D籃E:Taxes paid deduction~ E
3纃@~ E4
P橜~ E3 @~ E4
沫@~ E3H@~ E4
饠@E3 -E4 - E 3** E 3**~ E3,@~ E4
罈@E :Taxes paid deduction~ E3M@~ E4
胎@~ E3"@~ E4
爺@ E3** E4** E3** E4**~ E3"@~ E4€6@~ E3*@~ E4
怈F:Contributions deduction~ F
3€a@~ F4
h旲 F3** F4**~ F3€O@~ F4
€汙 F3** F4**F 3 -F 4 -~ F3€C@~ F4
惏@F :Contributions deduction~ F3$@~ F4
~@ F3** F3**~ F3@~ F4
鄗@ F3** F4**~ F3@~ F4.@~ F3@~ F4
€丂,G:$Medical and dental expense deduction G
3** G4**G3 -G4 - G3** G4**G3 -G4 - G 3** G 4**G3 -G4 -,G :$Medical and dental expense deduction G3** G4** G3** G4**G3 -G4 - G3
-G4 - G3 -G4 - G3** G4**,H:$Net casualty or theft loss deduction~ H
3@~ H4�? H3** H4**H3 -H4 -H3 -H4 -H 3 -H 4 -H3 -H4 -,H :$Net casualty or theft loss deductionH3 -H3 - H3 -H4 -H3 -H3 - H3
-H4 - H3 -H4 - H3** H4**&I:Total miscellaneous deductions~ I
3繯@~ I4
悈@ I3** I3**~ I3:@~ I4
袉@ I3** I4**I 3 -I 4 -~ I3?@~ I4
T狜&I :Total miscellaneous deductions I3** I4** I3 -I3 - I3** I4** I3
-I4 - I3 -I4 -~ I3@~ I4
€丂J:Foreign tax credit J
3** J4** J3** J4** J3** J4**J3 -J3 -J 3 -J 4 -J3 -J4 -J :Foreign tax creditJ3 -J4 - J3 -J4 -J3 -J4 - J3
-J3 - J3 -J4 -J3 -J4 -K:General business credit K
3** K4**K3 -K4 - K3** K4** K3** K4** K 3** K 4**K3 -K4 -K :General business creditK3 -K4 - K3** K4**K3 -K4 - K3
-K4 - K3** K4**K3 -K4 -L:All other tax credits~ L
3"@~ L4
€V@L3 -L4 - L3** L4**L3 -L4 -L 3 -L 4 -L3 -L4 -L :All other tax creditsL3 -L4 - L3** L4**L3 -L4 - L3** L4** L3 -L4 - L3** L4**0M:(Partnership and S Corporation net losses~ M
3c@~ M4
H桜 M3** M3**~ M3繼@~ M4
嗒@ M3** M4**M 3 -M 4 - M3** M4**0M :(Partnership and S Corporation net losses~ M3,@~ M4
饎@~ M3@~ M4
p侤 M3** M4** M3** M4** M3** M4**M3 -M4 -N:No second largest item~ N
3N@~ N4
p侤N3 -N3 - N3** N4**N3 -N4 -N 3 -N 4 - N3** N4**N :No second largest itemN3 -N4 - N3** N4**~ N3€C@~ N4
碌@ N3
-N4 - N3 -N4 -N3 -N4 -'O0Returns with expanded income of
O
.
O.
O.
O.
O.
O.
O.
O.
O .
O .
O.
O.'O 0Returns with expanded income of
O.
O.
O.
O.
O.
O.
O.
O.
O.
O.
O.
O.P0$200,000 or more
P
.
P.
P.
P.
P.
P.
P.
P.
P .
P .
P.
P.P 0$200,000 or more
P.
P.
P.
P.
P.
P.
P.
P.
P.
P.
P.
P. Q?Total~ Q
@~ QAY@~ Q@@a@~ QA@Q@ -Q@ -~ Q@s@~ QA
爺@~ Q @鄃@~ Q A
饓@~ Q@饊@~ QA€7@ Q ?Total~ Q@纊@~ QA
嶡~ Q@€S@~ QA
@u@~ Q@ y@~ QA
0汙~ Q@ @~ QA
>@~ Q@G@~ QA@~ Q@`w@~ QA
P橜R:Interest paid deduction~ R
3纏@~ R4
扏R3 -R4 -R3 -R3 -~ R3@@~ R4%@~ R 39@~ R 4
x擛~ R30@~ R4@R :Interest paid deduction~ R3@]@~ R4
柎@~ R3@~ R4
凘~ R33@~ R4
`}@ R3
-R4 -~ R31@~ R4€B@~ R3€B@~ R4
饚@%S:Investment interest deductionS
3 -S4 -S3 -S4 -S3 -S3 -S3 -S4 -S 3 -S 4 -S3 -S4 -%S :Investment interest deductionS3 -S4 - S3 -S4 -S3 -S3 - S3
-S4 - S3 -S4 -S3 -S4 -T:Taxes paid deduction~ T
3€侤~ T4
~ T3U@~ T4
史@T3 -T3 -T3 -T4 -~ T 3U@~ T 4F@~ T3 j@~ T4
(瓳T :Taxes paid deduction~ T3@R@~ T4
穿@~ T35@~ T4
 T3** T4** T3** T4**~ T3.@~ T4
x〡~ T3Y@~ T4
埭@U:Contributions deduction~ U
3@y@~ U4€1@~ U39@~ U4
H淍U3 -U3 -~ U3郹@~ U4
N盄U 3 -U 4 -~ U3纁@~ U4
笑@U :Contributions deduction~ U3(@~ U4
鄝@~ U36@~ U4
~ U3@~ U4�? U3** U4** U3** U4**~ U3D@~ U4
笎@,V:$Medical and dental expense deduction~ V
3繿@~ V4
`傽~ V3 @~ V4
侤V3 -V3 -~ V3N@~ V4
葹@~ V 3D@~ V 4
T燖V3 -V4 -,V :$Medical and dental expense deduction~ V3@~ V4
€a@~ V35@~ V4
V3 -V3 - V3** V4** V3 -V4 - V3** V4**,W:$Net casualty or theft loss deduction~ W
3@~ W4
>@ W3** W4**W3 -W3 - W3** W4**W 3 -W 4 -W3 -W4 -,W :$Net casualty or theft loss deductionW3 -W3 - W3 -W4 -W3 -W3 - W3
-W4 - W3 -W4 - W3** W4**&X:Total miscellaneous deductions~ X
3pp@~ X4
袘@~ X3*@~ X4
`岪X3 -X3 -~ X3L@~ X4
罍@~ X 35@~ X 4&@~ X3b@~ X4
趣@&X :Total miscellaneous deductions~ X3@~ X4
€a@ X3 -X4 -X3 -X3 - X3
-X4 - X3 -X4 -~ X3:@~ X4@Y:Foreign tax credit Y
3** Y4** Y3** Y4**Y3 -Y3 -Y3 -Y4 - Y 3** Y 4**Y3 -Y4 -Y :Foreign tax creditY3 -Y4 - Y3 -Y4 -Y3 -Y3 - Y3
-Y4 - Y3** Y4** Y3** Y4**Z:General business credit Z
3** Z4**Z3 -Z4 -Z3 -Z3 - Z3** Z4** Z 3** Z 4**Z3 -Z3 -Z :General business creditZ3 -Z4 - Z3 -Z4 -Z3 -Z3 - Z3
-Z4 - Z3** Z4**Z3 -Z3 -[:All other tax credits~ [
3,@~ [4
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