� \pJNW  =�UY �$�=鍻鵤B�  d褚MbP?_"*+�€%�����G1'�� MS Sans Serifns Serif�歸1'�� MS Sans Serifns Serif�歸1'�� MS Sans Serifns Serif�歸1'�� MS Sans Serifns Serif�歸1'�� MS Sans Serifns Serif�歸1 x�Arial1'x� MS Sans Serifns Serif�歸1 ��Arial1'x� Courier Newrier Newif�歸1 x�Arial��&�?'�?(�?)�?M d,,�"d,,�?�?@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 ;\(0\);; " "@*.@*. " "@*. " " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "74#,##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 "8��C  �C  (��C  ,��C 8��C <�瘟亮C !8纹C !�C �C &8纹�C &8纹C 8�亮C 8��C &8纹�C &8纹C 8�亮C 8��C "8�C  �C  �C �C  ,��C  �C  �C  (�C . ,�C ' �C   �C  �C &#<���C &#<��亮C %#<���C %#<��亮C (#<���C (#<��亮C )#<���C )#<��亮C *#<���C ) ,�亮C & ,�亮C * ,�亮C ( ,�亮C . �C . �C & ,�亮������������������U} ��} � �} I�} �} I�} I�} $ � �  �l@h �{@ �(@�  c� ��  �@� �@ �@h �@ �@ ��@ ��@t ��@餑 ��@ ��@ ��@ ��@E ��@E ��@{ ��@{ ��@E ��@ ��@ ��@ ��@ ��@ ��@{ ��@T ��@ ��@ ��@ ��@w.oTable 1.3 -- 1996 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and $.Tax Items, by Marital Status_,W(All figures are estimates based on samples--money amounts are in thousands of dollars)   %All&%Joint returns of&%Separate returns of&     )Item'returns('married persons('married persons(     Number ofAmount Number ofAmount Number ofAmount    returnsreturnsreturns    ~ 鹂~ 纞 纞 纞 纞 �    *+"Adjusted gross income less deficit~ 5ⅶ�7昆族餉~ 9� 7 N卢鍭~ ; _�~ 5驁�     +Salaries and wages~ 5*K 7 �(锳~ 9鈚�  7 粓郃~ ;�(�~ 5�L       +Taxable interest~ 5�~ 7屹'~ 9辪�~ 7僨~ ;秓E~ 5.IA       +Tax-exempt interest~ 5:1~ 7j閪 ~ 9��~ 7*4R~ ;愰餈~ 5�'E       + Dividends~ 56B�~ 7*8�~ 9�(�~ 7wY~ ;� A~ 5v=~       +State income tax refunds~ 5�&`~ 7轊 ~ 9bh~ 7�A~ ;�4A~ 5雄A      +Alimony received~ 5A~ 7鍳~ 9B訞~ 70傴@~ ;缇@~ 5€鐯    Business or profession:5797;5    * Net income~ 5��~ 7*瞻/~ 9囹~ 7:�#~ ;1 A~ 5J氥    *Net loss~ 5芻~ 7趚�~ 9校FA~ 7�)�~ ;�鳣~ 5苾!     Sales of capital assets:5797;5    *Net gain in AGI~ 5b�(~ 7�'>~ 9鈂h~ 7B:�-~ ;萰 A~ 5>蠊    *Net loss in AGI~ 5�!~ 7v�~ 9谥�~ 7枬M~ ; -鬇~ 5餞鰼    3++Sales of property other than capital assets~ 5T�;A~ 7螑t�~ 9瀾Q~ 7jH�~ ;罁譆~ 5貃�    !+Taxable IRA distributions~ 5c~ 7辷� ~ 9nLA~ 7N�~ ;p婐@~ 5�&    %+Pensions and annuities in AGI~ 5蜪�~ 7頲�8~ 9淞~ 7哅�&~ ;[A~ 5盒�    Rent and royalty:5797;5    * Net income~ 5蘣~ 7装 ~ 9Y�~ 7汉�~ ;�魼~ 5甧4    * Net loss ~ 5�E~ 7朎�~ 9㖞�~ 7姶�~ ;@8隌~ 5笂A    $+Farm rental income less loss~ 5v�'~ 7J��~ 9�$A~ 7z羳~ ;@瓳~ 5C鐯    :/2Partnership and S Corporation net income less loss~ 5景m~ 7姺�"~ 9:V~ 7捝�~ ; 棂@~ 5Z史    -+%Estate and trust net income less loss~ 5癊 A~ 7n~ 9�3A~ 7唁~ ;丶@~ 5l A    !+Farm net income less loss~ 5鎷�~ 7>隡龹 9蘵:A~ 7~ ;€燕@~ 5爒    !+Unemployment compensation~ 5~ 7�~ 9v:�~ 7�m~ ;�A~ 5錇A     �l@h! ��@" ��@�# ��@$ ��@ % ��@�& ��@' ��@h( ��@) ��@* ��@+ ��@t, ��@餑- ��@. ��@/ ��@0 ��@E1 ��@E2 ��@{3 ��@{4 ��@E5 ��@6 ��@7 ��@8 ��@9 ��@: ��@{; ��@T<� ��@= ��@> ��@? ��@' +Social security benefits in AGI~ 5暳~ 7嶤� ~ 9挴%~ 7:�, ~ ;€浸@~ 5圙+A      !+Other income less loss~ !5廾~ !7b她~ !9z挻~ !7fc�~ !;p鲺@~ !5痖A!!! ! ! ! #"+Total statutory adjustments~ "5慸~ "7V�* ~ "9︔�~ "7~"~ ";�A~ "58""" " " " #*Primary IRA payments~ #5抂�~ #7︔z~ #9F醱~ #76溂~ #;锧~ #5�魼### # # # $*Secondary IRA payments~ $5鰜e~ $7柗�~ $9鰜e~ $7柗� $;- $5-$$$ $ $ $  %*Payments to a Keogh plan~ %5轴A~ %7�$~ %9 *A~ %7fU�~ %;€羲@~ %5€蝼@%%% % % % )&*!Deduction for self-employment tax~ &5�%~ &7�/Y~ &9& ~ &7b﹩~ &;� A~ &5x(A&&& & & & 0'*(Self-employed health insurance deduction~ '5�HA~ '7��~ '9昔�~ '7蕖�~ ';@e酅~ '5�*訞''' ' ' ' "(*Moving expenses adjustment~ (5�2~ (7j~ (9< ~ (7昴H~ (;笸@~ (5@#跕((( ( ( ( !)+Total itemized deductions~ )5鰣q)7€�$罙~ )9��~ )7﨤f~ );$�-A~ )5灴�))) ) ) ) -**%Medical and dental expenses deduction~ *5苃I~ *7p~ *9V1�~ *7Z�~ *;�A~ *5愩A*** * * * +*Taxes paid deduction~ +5>gO~ +7鰗�0~ +9*鶞~ +7� �%~ +;办,A~ +5R �+++ + + + ,*Interest paid deduction~ ,5� ~ ,7"d�7~ ,9幱~ ,7:滷+~ ,;X,%A~ ,5镪,,, , , , -*Contributions deduction~ -5�8�~ -7&繆~ -9j2~ -7螕�~ -;笌(A~ -5芝q--- - - - (.* Casualty or theft loss deduction~ .5喧A~ .7v化~ .90圊@~ .7�G.;*6,251.5*38,924... . . . &/*Total miscellaneous deductions~ /5鲨(~ /7俵7 ~ /9>IX~ /7~ /;鄮A~ /5癝0A/// / / /  0+Basic standard deduction~ 05置~ 07^躪b~ 09�(�~ 07V剢'~ 0;(�6A~ 05�2000 0 0 0 %1+Additional standard deduction~ 15&��~ 17歠+~ 19㈠`~ 17^炵~ 1;愮鯜~ 15癚駺111 1 1 1 2+Taxable income~ 25螕27牕鏏~ 29喎9 27�葸A~ 2;)�~ 25f&V222 2 2 2 3+Total tax credits~ 35r~�~ 37r毂~ 39V+�~ 37N鐗~ 3;餋鳣~ 35H�A333 3 3 3 4*Child care credit~ 45 ~ 47迉�~ 49zH�~ 47蜘e~ 4;捞頏~ 45€@444 4 4 4 *5*"Credit for the elderly or disabled~ 55`�A~ 57這~ 59€充@~ 57:臔 5;- 55-555 5 5 5 6*Foreign tax credit~ 65噣~ 67N~ 69jdP~ 67迉�~ 6;~轅~ 65h� A666 6 6 6 273*Earned income credit used to offset income757779777;75777 7 7 7 82tax before credits~ 85,�~ 87:v�~ 89z~€~ 87灖5 8;- 85-888 8 8 8 9*Minimum tax credit~ 95`@~ 97︔(~ 99校魼~ 97\� A~ 9;悢@~ 95€救@999 9 9 9 :*General business credit~ :5�(A~ :7甒-~ :9X� A~ :7"A~ :;盄~ :5谕@::: : : : *;*"Empowerment zone employment credit~ ;5纜@~ ;7臔~ ;9x@~ ;7B籃 ;;*45;5*2,005;;; ; ; ; *<�*"Nonconventional source fuel credit~ <�5荔跕~ <�7`瞄@~ <�9梨袬~ <�7€"釦~ <�;繴@~ <�5@園<�<�<� <� <� <�  =+Income tax after credits~ =5瀯�=7v埫A~ =9釨� ~ =7抋~ =;趂�~ =5F=== = = = >+Alternative minimum tax~ >5(+A~ >7*~ >9婪A~ >7�6�~ >;€:訞~ >5�鵃>>> > > > ?+Total income tax~ ?5悱?7G灻A~ ?9�� ~ ?7:#'q~ ?;巚�~ ?5畱L??? ? ? ? @ �l@hA ��@B ��@�C ��@D ��@ E ���F ���0G ��@hH �{@I �3@ J c@K p@tL ~@餑M u@N a@O ^@P�@EQ�v@ER�p@{S�s@{T�i@EU�x@V�n@W�_@X�j@Y�p@Z�`@{[�o@T\�o@]��@^��@_�}@@+Total tax liability~ @5�8@74韠腁~ @9&�+ ~ @7dv~ @;炰�~ @5Nzo@@@ @ @ @ A+Total tax payments~ A5>A7€臕~ A9歜� ~ A7�'bv~ A;屎�~ A5nCAAA A A A B*Income tax withheld~ B5柋�~ B7J%~ B9�L ~ B7釧~ B;�8�~ B5簼0BBB B B B C*Estimated tax payments~ C5损~ C72侠!~ C9坞�~ C7孪�~ C;H6A~ C52羰CCC C C C D+Overpayment refunded~ D5�~ D7w�~ D9�/~ D7翾� ~ D;(�4A~ D5 CDDD D D D !E-Tax due at time of filing~ E6N芀~ E8茟X~ E:瀮�~ E8�~ E<�dE/A~ E6vp�EEE E E E &F1 Footnotes at end of table.F4F4F4F4F4F4FFF F F F wG.oTable 1.3 -- 1996 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and /H.'Tax Items, by Marital Status--Continued_I,W(All figures are estimates based on samples--money amounts are in thousands of dollars)JJ%Returns of headsJ&J% Returns ofJ&J! Returns ofJ" K)ItemK' of householdsK(K'surviving spousesK(K#single personsK$L Number ofLAmountL Number ofLAmountL Number ofLAmountMMreturnsMMreturnsMMreturnsMN~ N纞 N 纞 N"纞 N$纞 N&纞 N(�*O+"Adjusted gross income less deficit~ O;X搊A~ O5N/T~ O=疒鳣~ O9��~ O5蕣y O5饄喯AP+Salaries and wages~ P;R迅~ P5ZF匤~ P=� 馌~ P9鞛7A~ P5矘; P55擹茿Q+Taxable interest~ Q;�4 ~ Q5n&�~ Q=惙鬇~ Q9�6A~ Q5氃~ Q5枅= R+Tax-exempt interest~ R;欣A~ R5剒+A~ R=富@~ R9@M酅~ R5�i~ R5�S+ Dividends~ S;み1A~ S5襤�~ S=犩鞞~ S9p嗼@~ S5涸h~ S5F筯 T+State income tax refunds~ T;�(S~ T5舅6~ T=郎誁~ T9€螥~ T52�~ T5帞€U+Alimony received~ U;�A~ U5 | U=- U9-~ U5笌 A~ U5��VBusiness or profession:V;V5V=V9V5V5W* Net income~ W;vIC~ W5導~ W=3藹~ W9黺A~ W5铖�~ W5�3X*Net loss~ X;榟 A~ X5*堿X=*1,254X9*9,261~ X5秛8~ X5j�# YSales of capital assets:Y;Y5Y=Y9Y5Y5Z*Net gain in AGI~ Z;顁)~ Z5警~ Z=@@~ Z9爮A~ Z5��~ Z5桢堿[*Net loss in AGI~ [;�A~ [5D�A~ [=(嘆~ [9 擛~ [5n玘~ [5F洺3\++Sales of property other than capital assets~ \;�闌~ \5爀 羱 \=寶@~ \9昆蹳~ \5敉A~ \5爤)�!]+Taxable IRA distributions~ ];p� A~ ]5蜼Q]=*11,141]9*108,400~ ]5P,;A~ ]5騾�%^+Pensions and annuities in AGI~ ^;qB~ ^5b�~ ^= 庛@~ ^9燪%A~ ^5�'�~ ^5锽_Rent and royalty:_;_5_=_9_5_5`�l@ha�j@b�i@�c�z@d��@ e��@f�@0g��@hh�@i�v@j�{@k�|@tl�p@餑m��@n��@o��@p��@Eq�y@Er��@{s�t@{t�w@Eu�w@v��@w��@x�x@y��@z�r@{{�q@T|�y@}��@~�r@�r@`* Net income~ `;@ A~ `5V錜~ `=H汙~ `9@W諤~ `5陳Y~ `5謐ea* Net loss ~ a;D�A~ a5冬k~ a=阿@~ a9€锱@~ a5戋M~ a5&獧$b+Farm rental income less loss~ b;€k葽~ b5昆鉆 b=- b9-~ b5�5 A~ b5豪N:c/2Partnership and S Corporation net income less loss~ c;( A~ c5Fq�~ c=鏍@~ c9养@~ c52V~ c5~�-d+%Estate and trust net income less loss~ d;諤~ d5A d=*216d9*24,441~ d5H2A~ d5驑�!e+Farm net income less loss~ e;`為@~ e5�� e=*15e9*-1,985~ e5|fA~ e5�4�!f+Unemployment compensation~ f;璓~ f5.氤f=*4,361f9*5,923~ f5v銠~ f5&穊'g+Social security benefits in AGI~ g;垵A~ g5栂,~ g=€鹛@~ g9繧駺~ g5��~ g5B�h+Other income less loss~ h;>A~ h5济+A~ h=€?翤~ h9I笯~ h5毋Q~ h5r戄#i+Total statutory adjustments~ i;[~ i5� �~ i=@@~ i9,鳣~ i5跒6~ i5BY6j*Primary IRA payments~ j;�A~ j5H-Aj=*2,202j9*4,404~ j5p�9A~ j5�k*Secondary IRA payments k;- k5- k=- k9- k5- k5- l*Payments to a Keogh plan~ l;€w貮~ l58' Al=*3,097l9*27,217~ l5€A~ l5�K)m*!Deduction for self-employment tax~ m;轐C~ m5�90~ m=犕@~ m9`褸~ m5碊GA~ m5~拺0n*(Self-employed health insurance deduction~ n;牑A~ n5砾鯜n=*5,651n9*5,000~ n5V�+~ n5|A"o*Moving expenses adjustment~ o;燲鐯~ o53鸃o=*1,194o9*1,278~ o5(� A~ o5擩A!p+Total itemized deductions~ p;Z{�~ p5妉~ p=`]銨~ p96!.~ p5驓�~ p5f嫰-q*%Medical and dental expenses deduction~ q;にA~ q5�&Hq=*8,918q9*45,276~ q5c~ q5趕r*Taxes paid deduction~ r;jw�~ r5鈲+~ r=`]銨~ r9Q A~ r5�~ r5�+�s*Interest paid deduction~ s;萶?A~ s5U~ s=�!郂~ s9犽 A~ s5けUA~ s5騜t*Contributions deduction~ t;谊�~ t5d)HA~ t=繵銨~ t9X A~ t5崯~ t5涵�(u* Casualty or theft loss deductionu;*8,806u5*105,729 u=- u9-~ u5佬霡~ u5~謃&v*Total miscellaneous deductions~ v;頛/~ v5扻�v=*11,034v9*46,214~ v5騘�~ v5Ig w+Basic standard deduction~ w;嫣]~ w5骸�~ w=€=霡~ w9攰A~ w5蜘b ~ w5 )�%%x+Additional standard deduction~ x;剪A~ x5尿Ax=*6,015x9*4,812~ x5� *~ x5搋-y+Taxable income~ y;�~ y5bW:(~ y= H馌~ y9东{~ y5*f� y5綕x臕z+Total tax credits~ z;駉~ z56~ z=@蜃@~ z9碧@~ z5嫜�~ z5&婥{*Child care credit~ {;嗌;A~ {5顒0{=*8,895{9*3,233~ {5�5驚~ {5酅*|*"Credit for the elderly or disabled|;*10,676 |5*638 |=- |9-~ |5�麫~ |5€谟@}*Foreign tax credit~ };鞞~ }5兄鸃~ }=瑻~ }9,擛~ }5$0%A~ }5迴$2~3*Earned income credit used to offset income~;~5~=~9~5~52tax before credits~ ;f�)~ 5Zx�=*13,0379*8,467~ 5嶺I~ 5穑A€ �T@h� �u@� �y@�� �€@� ��@ � �x@� �}@0� �p@h� �s�� ���� ���� ���� ���@� ���� ���� ������E��kE€*Minimum tax credit~ €;芝@~ €5翤 €=*83 €9*542~ €5€谸~ €5狅鯜�*General business credit~ �;页@~ �5艪 �=*46 �9*74~ �5牬鞞~ �5 @*�*"Empowerment zone employment credit �;** �5** �=- �9- �5** �5***�*"Nonconventional source fuel credit �;*58 �5*346 �=- �9-~ �5€厦@~ �5R藹 �+Income tax after credits~ �;>'�~ �5:桹~ �=喱餈~ �9LA~ �5r垙 ~ �5鷖�!�+Alternative minimum tax~ �;爄釦~ �5皐驚 �=*904�9*1,749~ �5癚鰼~ �5�6A�+Total income tax~ �;擹A~ �5&uT~ �=喱餈~ �9�A~ �5韽 ~ �5捠"�+Total tax liability~ �;2U�~ �5趗�~ �=帑餈~ �9�A~ �5鶸� ~ �5n險#�+Total tax payments~ �;�+�~ �5b`� ~ �=涼@~ �9\KA~ �5殾$ ~ �5Nzq%��� � � � �*Income tax withheld~ �;矞�~ �5臼�~ �=繣鬇~ �9l�A~ �5龀q ~ �5巓X��� � � � �*Estimated tax payments~ �;LZA~ �5X�~ �=�3覢~ �9竐A~ �5�6~ �5N���� � � � �+Overpayment refunded~ �;瘺~ �5b.x~ �= 酿@~ �9`P兀~ �56刃~ �5襏��� � � � !�-Tax due at time of filing~ �>�2A~ �?鴍CA~ �@€#藹~ �A纕銨~ �D适�~ �D>k��� � � � n�Bf* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � ��B{** Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.��������� � � � >�B6NOTE: Detail may not add to total because of rounding.������� � g�_SOURCE: IRS, Statistics of Income, 1996 Individual Tax Returns, Publication 1304 (Rev. 3 - 99).�C= ��%f> �Jbbb���?�?�?�?mxE埱岣閣鹎蟅扒瑽鹎蟅惽\XT0と鈢0�橙�0と\XTと東0泑0とax\XT0DRE埲拈瞱0と\cE檞0DRE�埲�,�Uw�云qq     ��" ������������������������������