\pJNW  8Pd $=OaB  dMbP?_"*+%D1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1 xArial1'x MS Sans Serifns Serifw1 Arial1 xArial&?'?(?)?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" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##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 "8C  C  (C  ,C 8C <C !8C !C C &8C 8C &8C &8C 8C 8C "8C  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 &8C 8C / C /U} #}  } I} } I} I} $   l@ u@ A@  c   @ @ @ @ @ @ @t @ @x @ @ @ @ @ @G @ @ @{ @ @T @T @{ @T @ @ @ @q4iTable 2.2 --1996 Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, =15Deductions, 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    ~ ~ ~ ~ ~ ~     *)"Adjusted gross income less deficit~ 6q8x;A~ 68 uA~ :$-A~ 6Z      )Salaries and wages~ 6r 8@A~ 6e5 8A~ :2*A~ 6aR       )Taxable interest~ 6~ 8x~ 6~ 8V~ :&~ 6xQAA       )Tax-exempt interest~ 6»~ 8  ~ 6E|~ 8f~ :`@~ 6N!<       ) Dividends~ 61f~ 8ft~ 6f~ 8҃` ~ :A~ 6l:A       )State income tax refunds~ 6~ 8fA~ 6~ 80#~ :A~ 6A      )Alimony received~ 6HA~ 8޵~ 62@~ 8pX@:*1,7556*27,031    Business or profession:6868:6    ( Net income~ 6P~ 8i ~ 6> ~ 8kn~ :o@~ 6    (Net loss~ 68 AA~ 8ڼ~ 6V;A~ 8r)~ :@~ 6PA     Sales of capital assets:6868:6    (Net gain in AGI~ 6.~ 8 1~ 6Ή~ 8ez%~ :8A~ 6Rz    (Net loss in AGI~ 6ҡ~ 8@~ 6A @? @( ) Taxable social security benefits~ 6~ 8&~ 6v~ 8&[~ :@~ 6A      !)Other income less loss~ !6N*~ !8~ !6`m~ !8ƴW~ !:@~ !64PA!!! ! ! ! #")Total statutory adjustments~ "6~~ "8~ "69|~ "8&mE~ ": A~ "6i&""" " " " #(Primary IRA payments~ #68:A~ #8Rϱ~ #6B~ #8:o~ #:@~ #6 @### # # # $(Secondary IRA payments~ $6V?8~ $8JWT~ $6V?8~ $8JWT $:- $6-$$$ $ $ $  %(Payments to a Keogh plan~ %62+A~ %8"~ %6?&A~ %82ל~ %:@~ %6@%%% % % % )&(!Deduction for self-employment tax~ &6sj~ &8 ~ &6"~ &8jؾ~ &:V@~ &6xRA&&& & & & "'(Moving expenses adjustment~ '6 tA~ '8@~ '6A~ '8@ (A~ ':@~ '6z@''' ' ' ' !()Total itemized deductions~ (6q(8$A~ (6~ (8Lf~ (:$-A~ (6((( ( ( ( &)(Itemized deductions limitation~ )6[~ )8~ )6}~ )8ƃ~ ):hA~ )6: A))) ) ) ) -*(%Medical and dental expenses deduction~ *6hI~ *8p~ *6V1~ *8Z~ *:A~ *6A*** * * * +(Taxes paid deduction~ +6>gO~ +8{0~ +6*~ +8 %~ +:,A~ +6R +++ + + + ,(Interest paid deduction~ ,6 ~ ,8"d7~ ,6~ ,8:F+~ ,:X,%A~ ,6,,, , , , -(Contributions deduction~ -68~ -8&~ -6j2~ -8Γ~ -:(A~ -6֥q--- - - - (.( Casualty or theft loss deduction~ .6A~ .8v~ .60@~ .8G.:*6,251.6*38,924... . . . &/(Total miscellaneous deductions~ /6(~ /8l7 ~ /6>IX~ /8~ /:A~ /6S0A/// / / / 0)Taxable income~ 06t08-:A~ 066Ғ08@A~ 0:>:~ 06ֆ 000 0 0 0 1)Total tax credits~ 16*~ 18Ɣ8~ 16.~ 181NA~ 1:G@~ 16A111 1 1 1 2(Child care credit~ 26~ 28nL~ 26f~ 28֬@2:*13,65626*6,482222 2 2 2 *3("Credit for the elderly or disabled36*3,148 38*205 36*563 38*38 3:- 36-333 3 3 3 4(Foreign tax credit~ 46zgR~ 48lj~ 46>C:~ 48e~ 4:W@~ 46A444 4 4 4 253*Earned income credit used to offset income565856585:56555 5 5 5 62tax before credits~ 66DA~ 68oA~ 66h]A~ 68@ 6:- 66-666 6 6 6 7(Minimum tax credit~ 76x@~ 78#A~ 760@~ 78* A~ 7:@~ 76@777 7 7 7 8(General business credit~ 86 A~ 88&~ 86|A~ 88LA~ 8:@~ 86\@888 8 8 8 *9("Empowerment zone employment credit 96- 98- 96- 98- 9:- 96-999 9 9 9  :)Income tax after credits~ :62~ :8@cq~ :6f=c~ :8].Z~ ::}8~ :6co::: : : : ;)Alternative minimum tax~ ;6t A~ ;8~ ;6VA~ ;8w~ ;:{@~ ;6@;;; ; ; ; <)Total income tax~ <6RL~ <8jr~ <6c~ <8zZ~ <:p@,A~ <6Nt<<< < < < =)Total tax liability~ =6~ =86̱v~ =6w~ =8nzt^~ =:~9~ =6bɉ=== = = = >)Total tax payments~ >6R'~ >8v (x~ >6؇~ >8w^~ >:X ,A~ >6r!t>>> > > > ?(Income tax withheld~ ?6N~ ?8>?U~ ?6C~ ?8lLC~ ?:p*A~ ?6n{??? ? ? ? @ l@A @B @C D /E /F @G L@$H c@I p@J ~@K u@tL a@M ^@xN @O r@Pp@Qs@Ri@Sx@GTn@U_@Vj@{Wk@X`@TYo@TZo@{[@T\@]~@^Y@_j@@(Estimated tax payments~ @6bf~ @8~ @6j:~ @8 :p~ @:p_@~ @6ʲ@@@ @ @ @ A)Overpayment refunded~ A6Z~ A8 ~ A6 q~ A8./~ A:!~ A6d&AAAA A A A !B+Tax due at time of filing~ B7F~ B9 ~ B7x~ B9Fw ~ B;xA~ B7X7ABBB B B B &C5 Footnotes at end of table.C.C.C.C.C.C.CCC C C C D0D.D.D.D.D.D.DDD D D D qE,iTable 2.2 --1996 Individual Income Tax Returns with Itemized Deductions: Sources of Income, Adjustments, EEEEEEEEE E E E HF1@Deductions, Credits, and Tax Items, by Marital Status--Continued_G*W(All figures are estimates based on samples--money amounts are in thousands of dollars)HH#Returns of headsH$H# Returns ofH$HB Returns ofH! I'ItemI% of householdsI&I%surviving spousesI&ICsingle personsI"J Number ofJAmountJ Number ofJAmountJ Number ofJAmountKKreturnsKKreturnsKKreturnsKL~ L~ L ~ L"~ L$~ L&~ L(*M)"Adjusted gross income less deficit~ M<Z{~ M6"~ M>`]@~ M<~ M<~ M@xgN)Salaries and wages~ N<jj~ N6>~ N>@~ N<:~ N<.~ N@UAO)Taxable interest~ O<x8A~ O6*!z~ O>`]@~ O<\A~ O<~~ O@TP)Tax-exempt interest~ P< J@~ P6 ,~ P>@~ P<@@~ P<l+A~ P@Q) Dividends~ Q<Ρ"~ Q6b~ Q>@~ Q<0@~ Q<f~ Q@VB R)State income tax refunds~ R<2A~ R6 4~ R>}@~ R<@~ R<~ R@>=AS)Alimony received~ S<@~ S6~6A S>- S<-~ S<@~ S@TTBusiness or profession:T<T6T>T<T<T@U( Net income~ U<pX A~ U67NA~ U>@~ U<TA~ U<0~ U@ hV(Net loss~ V< @~ V6  V>*50 V<*106~ V<2A~ V@*j WSales of capital assets:W<W6W>W<W<W@X(Net gain in AGI~ X<A~ X62.~ X>@~ X<A~ X<N~ X@ Y(Net loss in AGI~ Y<.@~ Y6H A~ Y>@~ Y<@~ Y<v'~ Y@@Q3Z)+Sales of property other than capital assets~ Z<@~ Z6G~ Z><@~ Z<v@~ Z<(? A~ Z@,a![)Taxable IRA distributions~ [<U@~ [6n'[>*4,017[<*88,230~ [<$ A~ [@^&&\)Taxable pensions and annuities~ \<0A~ \62p~ \>@@~ \<ȐA~ \<:i~ \@J]Rent and royalty:]<]6]>]<]<]@^( Net income~ ^<#@~ ^6r4~ ^>@~ ^<@~ ^<^&~ ^@_(Net loss~ _<8zA~ _6JJ_>*1,341_<*7,788~ _<Vo&~ _@C`l@az@b@c@dw@/ew@/f@gv@h{@i|@jp@k@tl@m@xny@o~@p@qt@rw@sw@Gt@u@vn@{wq@xy@Ty@Tzr@{{r@T|p@}t@~y@|@$`)Farm rental income less loss~ `<@~ `6@@ `>- `<-~ `<P@~ `@` A:a-2Partnership and S Corporation net income less loss~ a<0@~ a6~ a>8@~ a<F@~ a<8%A~ a@ -b)%Estate and trust net income less loss~ b<T@~ b6$A b>*213b<*23,052~ b< @~ b@ڔ!c)Farm net income less loss~ c<$@~ c63 c>- c<-~ c<p@~ c@l4!d)Unemployment compensation~ d<m@~ d68 A d>- d<-~ d<aA~ d@ U@(e) Taxable social security benefits~ e<`'@~ e6LAe>*6,335e<*48,341~ e<QA~ e@rf)Other income less loss~ f<PE@~ f68A~ f>@~ f<~ f<HA~ f@t#g)Total statutory adjustments~ g<\A~ g6&gK~ g>]@~ g<@~ g<2[~ g@3h(Primary IRA payments~ h<PH@~ h6Ah>*2,202h<*4,404~ h< ~ h@'+Ai(Secondary IRA payments i<- i6- i>- i<- i<- i@- j(Payments to a Keogh plan~ j<f@~ j6Aj>*3,094j<*27,144~ j<A~ j@nN@)k(!Deduction for self-employment tax~ k< A~ k6@A~ k>@~ k< @~ k<2~ k@p1A"l(Moving expenses adjustment~ l<z@~ l6@l>*1,145l<*1,202~ l<o@~ l@`#A!m)Total itemized deductions~ m<Z{~ m6l~ m>`]@~ m<6!.~ m<~ m@f&n(Itemized deductions limitation~ n<@~ n6A~ n>h@~ n<@~ n<oA~ n@ND}-o(%Medical and dental expenses deduction~ o<A~ o6&Ho>*8,918o<*45,276~ o<c~ o@sp(Taxes paid deduction~ p<jw~ p6+~ p>`]@~ p<Q A~ p<~ p@+q(Interest paid deduction~ q<o?A~ q6U~ q>!@~ q< A~ q<UA~ q@br(Contributions deduction~ r<~ r6d)HA~ r>W@~ r<X A~ r<~ r@(s( Casualty or theft loss deductions<*8,806s6*105,729 s>- s<-~ s<@~ s@~_&t(Total miscellaneous deductions~ t<L/~ t6Xt>*11,034t<*46,214~ t<^~ t@Igu)Taxable income~ u<r~ u6~ u> &@~ u<qU~ u<f~ u@7Kv)Total tax credits~ v<S!A~ v6A~ v>@~ v<@~ v<A~ v@~-'w(Child care credit~ w<|hA~ w6`+Aw>*6,355w<*1,984~ w<3@~ w@@*x("Credit for the elderly or disabled x<*123 x6*4 x>- x<-x<*2,462 x@*162y(Foreign tax credit~ y<@@~ y6@~ y>x@~ y<pq@~ y<A~ y@,iA2z3*Earned income credit used to offset incomez<z6z>z<z<z@{2tax before credits~ {<A~ {6@ {>- {<-~ {< 1@~ {@<@|(Minimum tax credit~ |<@~ |6r@ |>*42 |<*87~ |<@~ |@@}(General business credit~ }<,@~ }6@ }>*46 }<*74~ }<8@~ }@@*~("Empowerment zone employment credit ~<- ~6- ~>- ~<- ~<- ~@- )Income tax after credits~ <@~ <TQA~ <~ @_e @ }@ p@ s@ r@/ s@/ v      FZx)Alternative minimum tax~ <@~ 6@ >*904<*1,749~ <p@~ @ȶA)Total income tax~ <?A~ 6CS~ >@~ <lA~ <Z1~ @"6)Total tax liability~ < ~ 6zs~ >`@~ <A~ <~ @B,)Total tax payments~ <~ 6r6~ >@@~ <wA~ <Q~ @(Income tax withheld~ <5~ 6(~ >@@~ <A~ <v~ @ (Estimated tax payments~ <A~ 6NI~ >@~ <0DA~ <b~ @%)Overpayment refunded~ <vz~ 6,~ >v@~ <`@~ <%K~ @bd    !+Tax due at time of filing~ =5A~ 7.S~ ?(@~ =@O@~ =؄~ A;K    nDf* Estimate should be used with caution due to the small number of sample returns on which it is based.    ?E7NOTE: Detail may not add to totals because of rounding.    g_SOURCE: IRS, Statistics of Income, 1996 Individual Tax Returns, Publication 1304 (Rev. 3 - 99).    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