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��! ��! ��! ��! �� t� �� q� �� @F ��z��@��@��"zTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 1996 _MW[All figures are estimates based on samples--money amounts are in thousands of dollars]NNNNNN N N N KLLLLLLLL L(*$%Modified taxable income&% Tax generated& %Income tax after credits& V#Highest marginal rateJ' Adjusted $$$$$%As a percentage of-- V!#at which tax was computed' Number of 'gross'Taxed at'Taxed at' 'At''Adjusted WModified('returns*income' all rates'marginal'At all rates'marginal 'Total 'gross Wtaxable)JP(less deficit)J'rateJ'rateJ'income Wincome+,,,,,,,,(less deficit) X -~ .�?~ .@~ .@~ .@~ .@~ .@~ .@~ . @~ Y"@ /All returns 0 0 0 0 0 0 0 0 Z HTotal~ 12瓣鷫餉2罈�鏏1狸lw谹1愝肁~ 1R$盰1LV埫A~ 3 桜~ [悹@$a 15 percent (Form 8814) [1]~ 4€萜@~ 5缼趵~ 5墓@~ 4墓@~ 4廆~ 4廆~ 4x侤6[4]~ \"@ G 15 percent~ 4姽= 5€�貯 5�甘A 4[薹蔄~ 4:4 ~ 4⒆ ~ 4Z劢~ 6園~ \€朄G 28 percent~ 4拞5@� A5€蓿谛A~ 4�-PS~ 4毼G3~ 4帚S~ 4B贱2~ 6朄~ \垵@(a 28 percent (capital gains) [2]~ 4<�A~ 5�~ 5&蓭~ 4鈒� ~ 4:�?~ 4V伦~ 4�55~ 65@~ \模@G 31 percent~ 4�~ 5潬T~ 5j啡D~ 4辀R~ 4JW�~ 4苎~ 4{�~ 6葹@~ \@G 36 percent~ 4�/A~ 5⒃j;~ 569�2~ Orて ~ 4J-<~ 4~�~ 4>�~ 7劉@~ \弗@G 39.6 percent~ 4�#A~ 5横G}~ 5Zu謕~ 4個!9~ 4掶'~ 4娌�~ 4柭n&~ 6@~ \お@a Form 8615 [3]~ 8糃A~ 9〣A~ 9憘~ 8nRs~ 8>=%~ 8萿!A~ 8_"A~ 68~ \籁@!:Joint returns and returns55555557 \:of surviving spouses55555557 \ HTotal~ 1娿= 2鄭O}鍭2纋插逜16|谙A~ 1矈>r~ 1�+�=~ 1倗籶~ 3垬@~ [D U $a 15 percent (Form 8814) [1]~ ;h癅~ <��羱 <�玻@~ <�玻@~ <�纖@~ <�纖@~ <�纔@6[4]~ \悤@ U G 15 percent~ ;8<�€�浱A~ <�r趛~ <�瀬貀~ <�#G~ <�>郌~ <�BＭ~ 6`園~ \袞@ U G 28 percent~ ;>�?<�€E�8蠥<�€�睬A~ <��=;~ <�舶"$~ <��4�~ <�溾#~ 6悤@~ \垵@ U(a 28 percent (capital gains) [2]~ 4>====7 \ U �l�!��"��#��$��@!%��&��'��(��)��*��+�v�,�s�-��.��/��@0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��@: ��; ��<� ��= ��> ��@? ��! :persons filing separately $ $ $ $ $ $ $ $ ] !HTotal~ !1)�~ !2稙}~ !2牮V~ !1債�~ !1�X~ !1迼�~ !1F~ !3@欯~ ! [小@$"a 15 percent (Form 8814) [1] ";-- "<�-- "<�-- "<�-- "<�-- "<�-- "<�--"6[4]" \[4]#G 15 percent~ #<��O~ #<��+�~ #<�X~ #<�X~ #<�jv~ #<�€�=A~ #<�艸t~ #6爥@~ # \ 桜$G 28 percent~ $<��&A~ $<�*噪~ $<�D~ $<�緂�~ $<��~ $<�~Zy~ $<�瘦~ $6袞@~ $ \貪@(%a 28 percent (capital gains) [2]~ %<�€翤~ %<��~ %<�陯e~ %<�嫖Q~ %<�狏A~ %<��A~ %<��?A~ %6燖~ % \(&G 31 percent~ &<�`狨@~ &<�J贂~ &<�L楾A~ &<�鼑'A~ &<�瀓O~ &<��- A~ &<�^跱~ &6P濦~ & \@'G 36 percent~ '<�@W鉆~ '<�R�2~ '<�岔~ '<�喂6~ '<�1A~ '<�埑A~ '<��(F~ '7洹@~ ' \T(G 39.6 percent~ (<�€晗@~ (<�:|�~ (<�鏉N~ (<��~ (<�佬RA~ (<�鲳�~ (<�2� ~ (6槯@~ ( \お@)a Form 8615 [3] )<�-- )<�-- )<�-- )<�-- )<�-- )<�-- )<�--)6[4]) \[4]*:Returns of heads*?*@*@*A*B*B*B*C* ^+: of households+?+@+@+A+B+B+B+C+ ^ ,HTotal~ ,1秐�~ ,2F在I~ ,2v*<(~ ,1浊~ ,1:!~ ,1羁~ ,1vxO~ ,3!@~ , [垬@$-a 15 percent (Form 8814) [1]-<�*7,407-<�*70,214-<�*4,039-<�*4,039-<�*607-<�*607-<�*239~ -T>@~ - _p侤.G 15 percent~ .<�猣A~ .<�菏�4~ .<�:R~ .<�~ .<�:w�~ .<�Rj�~ .<�V菊~ .6鄝@~ . \p扏/G 28 percent~ /<�zFB~ /<�N5P~ /<�期M~ /<�:�~ /<�濫~ /<�フ~ /<��2~ /6+@~ / \槣@(0a 28 percent (capital gains) [2]~ 0<�繞~ 0<��n~ 0<��"`~ 0<�n餏~ 0<��A~ 0<�燔A~ 0<�詾A~ 06€~ 0 \1G 31 percent~ 1<��顯~ 1<�b� ~ 1<�&7�~ 1<�顗K~ 1<�娟i~ 1<�纉A~ 1<��i~ 16h烜~ 1 \€8@2G 36 percent~ 2<�繿訞~ 2<�規*~ 2<��~ 2<�匚.A~ 2<�謱I~ 2<��.A~ 2<�添1A~ 278@~ 2 \胎@3G 39.6 percent~ 3<�z腀~ 3<�>&~ 3<�篞�~ 3<�猘�~ 3<�^瘢~ 3<��0_~ 3<��~ 36?@~ 3 \釜@4a Form 8615 [3] 4<�-- 4<�-- 4<�-- 4<�-- 4<�-- 4<�-- 4<�--46[4]4 \[4]!5:Returns of single persons5D5D5D5D5D5D5D575 \ 6HTotal~ 61NA� 62繆A62Zy臕~ 61fOd~ 61f�4"~ 61稜�~ 61蝡�!~ 63悤@~ 6 [馂@$7a 15 percent (Form 8814) [1]7<�*1017<�*-2,0477<�*367<�*36 7<�*5 7<�*5 7<�*476[4]~ 7 _X慇8G 15 percent~ 8<�&dt~ 8<�^&簈~ 8<�*�艪~ 8<�*�艪~ 8<�� ~ 8<�s� ~ 8<�1� ~ 86!@~ 8 \H桜9G 28 percent~ 9<�F~ 9<��, Q~ 9<��0�?~ 9<�一f~ 9<�N' ~ 9<�z痭~ 9<�~~ 96 桜~ 9 \垵@(:a 28 percent (capital gains) [2]~ :<�0�A~ :<�妠N~ :<�R�,~ :<�钵^~ :<�f禣~ :<�嬹~ :<�瀈M~ :6燖~ : \埃@;G 31 percent~ ;<��-A~ ;<�6�8~ ;<�.頇~ ;<�N�$~ ;<�挓~ ;<�洲H~ ;<�秚�~ ;6燖~ ; \L<�G 36 percent~ <�<�酄A~ <�<�矝?~ <�<�6�$~ <�<�V艹~ <�<�f�~ <�<�铊�~ <�<�^u~ <�79@~ <� \敠@=G 39.6 percent~ =<�挽@~ =<�v\ ~ =<�b�~ =<�玽~ =<�j菵~ =<��?�~ =<��',~ =6`ˊ~ = \獲>b Form 8615 [3]~ >E糃A~ >E〣A~ >E憘~ >EnRs~ >E>=%~ >E萿!A~ >E_"A~ >F8~ > `籁@?Q?R?R?R?R?R?R?R?S? S@��@A��@B�3@C�$@D��@!E�1@F��@G��@n@cf* Estimate should be used with caution due to the small number of sample returns on which it is based.@I@I@I@I@I@I@I@I@ I@ @ �Ad�[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made the election to report the child's investment income (if it was from interest or dividends totaling AIAIAIAIAIAIAIAIA IA A �Bd�between $500 and $6,500) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependents' income.BIBIBIBIBIBIBIBIB IB B yCdq[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate.CICICICICICICICIC IC C �Dd�[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,300. The returns in this rate classification are not distributed by tax rate.DIDIDIDIDIDIDIDID ID D $Ed[4] Percentage not computed.EIEIEIEIEIEIEIEIE IE E @Fd8NOTE: Detail may not add to totals because of rounding.FIFIFIFIFIFIFIFIF IF F @Ge8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.G G G G G G G G G = ��F> ��?�?�?�?m>�芮毛閣D�蟅�瑽D�蟅淝?\XT0�鈢0T��0\XT東0泑0ax\XT0��苋�瞱0\?�檞0��X�苋X�€�UwH埰�qq ��"