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" " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" " #,##0" " #,##0" "#,##0" ";\-#,##0" ";;@" "0-#,##0" ";\-#,##0" ";0" ";@" ""#,##0" ";\-#,##0" ";;@" "# #,##0" ";\-#,##0" ";;@" 0"(%#,##0" ";\-#,##0" ";0" ";@" "he@".................................................................................................." #,##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 !8C !C C &8C C  C 8C &#<C %#<C )#<C "8C  C "8C "8C &8C 8C  "<C 8C $ <C ##<C $#<C 0 <C 0 <C 0 #<C 0 <C 2 <C  C  (C 0#<C 3 C 3 C 3 ,C 3 ,C 8C  <C 4 <C 4 <C 7 C style_footnotesBU} #}  } I} } I} I} $   l@ m@ 3@  c    @ @ @ @ @e @l @? @ @ @} @} @{ @{ @} @ @ @ @ @ @{ @T @} @ @ @i aTable 1.--Individual Income Tax Returns, Tax Year 1997 Preliminary Data: Selected Income and Tax/ 'Items, by Size of Adjusted Gross Income_W(All figures are estimates based on samples--money amounts are in thousands of dollars)  %*Size of adjusted gross income)))))     'Item, All returns<~ +L@~ +L@~ +j@~ +j@+    '( (Under (under (under (under (under~ +jA    %!= $15,000 [1]~ =L@~ =j@~ =j@~ =jA=or more    ~ ~ ~ ~ ~ ~ ~     8 All returns~ 35~ 3J ~ 3~ 3"l~ 3|,~ 3~ G~ 3m4     9Form 1040 returns~ 0n#S~ 0~ 0~~ 0jЈ~ 0Zd|~ 0r3~ 0Vi 4     9Form 1040A returns~ 0z~ 0נ~ 0g~ 0%~ 0 -A 7-- 7-- 4     9Form 1040EZ returns~ 01~ 0:#~ 0޵d~ 0 3@A~ 0{A 7-- 7-- 4     9Form 1040PC returns~ 0]A~ 0z~ 0&&m~ 0 :A~ 00:A~ 0̭A~ 0@@ 4    ( 9 Electronically-filed returns [2]~ 0F~ 0y~ 0~ 0F~ 0~ 0A~ 0n@ 4    ,8$Adjusted gross income (less deficit)3 :A~ 3=3)0A3mtA3A3 o A3ÄA4     Salaries and wages:00000004    9 Number of returns~ 0a~ 0\~ 0k~ 0%~ 05~ 0)$~ 0v]4    9 Amount0*A~ 08~ 0F,8z0MA0A~ 0w~ 0^$qm4     Taxable interest:00000004    9 Number of returns~ 0=~ 08_~ 0*7~ 0e~ 0~V~ 0&]7~ 0k4    9 Amount~ 0^z&~ 0tN~ 0B~ 0F~ 0*5~ 0pD~ 0E 4    # Tax-exempt interest: [3]00000004    9 Number of returns~ 0,~ 0A~ 0. !~ 0^(,~ 0V\~ 0S-A~ 0\%A4    9 Amount~ 0ϒ ~ 0 d~ 0<>A~ 0~ 0v%:~ 0 (~ 07=4     Dividends:00000004    9 Number of returns~ 0Zn~ 0^@~ 0~ 0bN~ 0q ~ 0>~ 0^4    9 Amount~ 0Q3~ 0d~ 0F~ 0~ 0~ 0>~ 0ΊU 4    $ State income tax refunds:-.../..4    9 Number of returns~ 0ֽ~ 0P!A~ 0z~ 0" *~ 0> ~ 0}~ 00)A4    9 Amount~ 0Z3~ 0_A~ 0'A~ 0@~ 0r:#~ 0~ 0Z4     Alimony received:00000004    9 Number of returns~ 0X^A~ 0@~ 0xPA~ 0@~ 0w@~ 0@~ 0@4     l@! @" @# @$ @% @& @' @( @) @* @+ @e, @l- @?. @/ @0 @}1 @}2 @{3 @{4 @}5 @6 @7 @8 @9 @: @{; @T< @}= @> @? @ 9 Amount~ 0N"~ 0%~ 0C~ 0h2A~ 0NG~ 0A~ 0@ 4    -!% Business or profession net income:!0!0!0!0!0!0!0!4! ! ! ! "9 Number of returns~ "0NQ~ "0{~ "0>CA~ "0VY~ "0~ "09~ "0A"4" " " " #9 Amount~ #02ƭ0~ #0 "~ #0~ #0~ #0d ~ #0B> ~ #0z #4# # # # +$# Business or profession net loss:$0$0$0$0$0$0$0$4$ $ $ $ %9 Number of returns~ %0[~ %0)A~ %0K2~ %0\R,A~ %02J~ %0XJA~ %0E@%4% % % % &9 Amount~ &>v~ &>]3~ &>TJ~ &>j0~ &>r~ &>\9~ &>D&4& & & & ' Net capital gain:'0'0'0'0'0'0'0'4' ' ' ' (9 Number of returns~ (0Բ~ (0~ (0ɪ~ (0* ~ (0c~ (0f~ (0έM(4( ( ( ( )9 Amount~ )0R~ )0"Q~ )0},~ )0U$~ )0Z* ~ )0Fô ~ )0q7)4) ) ) ) * Net capital loss:*0*0*0*0*0*0*0*4* * * * +9 Number of returns~ +0T~ +0*A~ +0*~ +0pO'A~ +0YL~ +0"A~ +0?A+4+ + + + ,9 Amount~ ,>~ ,>~ ,>α~ ,>6~ ,>o~ ,>6I~ ,>V,4, , , , A-9 Sales of property other than capital assets, net gain:-0-0-0-0-0-0-0-4- - - - .9 Number of returns~ .04~ .08A~ .0A~ .0A~ .0 A~ .0 @~ .0D@.4. . . . /9 Amount~ /0g~ /04(A~ /0A~ /0^*~ /0$3A~ /0x)A~ /0k/4/ / / / A09 Sales of property other than capital assets, net loss:00000000000000040 0 0 0 19 Number of returns~ 10T^)A~ 107A~ 10A~ 10h@~ 10(A~ 10A~ 10P@141 1 1 1 29 Amount~ 2>6T~ 2>fQ~ 2>t ~ 2>n~ 2>+~ 2>(~ 2>.242 2 2 2 C3; Taxable Individual Retirement Arrangement distributions:30303030303030343 3 3 3 49 Number of returns~ 40r~ 40~7@~ 40i~ 40ZMO~ 40P8A~ 40)A~ 40A444 4 4 4 59 Amount~ 50z? ~ 50~ 50Z~ 50N3~ 50~ 50vó~ 50.545 5 5 5 *6" Taxable pensions and annuities:60606060606060646 6 6 6 79 Number of returns~ 70)~ 706~ 70#:~ 70~ 707~ 70)K~ 70A747 7 7 7 89 Amount~ 80v6?~ 80*"~ 80N, ~ 80 ~ 806I~ 806~ 80_!848 8 8 8 '9 Rent and royalty net income:90909090909090949 9 9 9 :9 Number of returns~ :0}8~ :01~ :0;~ :0F<~ :0nP~ :00#A~ :0A:4: : : : ;9 Amount~ ;0~ ~ ;0~ ;0~ ;0TPA~ ;07~ ;0:~ ;0;4; ; ; ; %< Rent and royalty net loss:<0<0<0<0<0<0<0<4< < < < =9 Number of returns~ =0~ =0p"A~ =0,~ =0&`:~ =0\~ =0A~ =0@=4= = = = >9 Amount~ >>f ~ >>rO~ >><~ >>~ >>2[~ >>7~ >>>4> > > > 4?, Partnership and S Corporation net income:?0?0?0?0?0?0?0?4? ? ? ? @ l@A @B @C @D @E @F @G @H p@ I @J @K @eL @lM @?N @O @P @}Q @}R @{S @{T @}U @V @W @X @Y @Z @{[ @T\ @}] @^ @_ @@9 Number of returns~ @0*~ @0lA~ @0DA~ @0ܔA~ @0;/A~ @0'A~ @0D'@4@ @ @ @ A9 Amount~ A0w.~ A0~ A0.ڼ~ A0*)~ A0B|~ A0G~ A0@~ O0@~ O0@O4O O O O P9 Amount~ P0~ P0 A~ P0p7A~ P0A~ P0z@~ P0T~ P0"-P4P P P P %Q Estate and trust net loss:Q0Q0Q0Q0Q0Q0Q0Q4Q Q Q Q R9 Number of returns~ R0@~ R0 @~ R0Զ@~ R0@~ R0@~ R0@~ R0@R4R R R R S9 Amount~ S>~ S>@~ S>~ S>~ S>R~ S>@x~ S>X)S4S S S S T Farm net income:T0T0T0T0T0T0T0T4T T T T U9 Number of returns~ U0d{&A~ U0A~ U0A~ U0[A~ U0xA~ U0@@~ U0@U4U U U U V9 Amount~ V0^C~ V0<~ V0>W~ V0fq~ V0"~ V0j^~ V0d?V4V V V V W Farm net loss:W0W0W0W0W0W0W0W4W W W W X9 Number of returns~ X05A~ X0,<A~ X0 ]A~ X0(A~ X0/A~ X00@~ X0 @X4X X X X Y9 Amount~ Y>;~ Y>Ψ~ Y>cg~ Y>lB~ Y>VE~ Y>`1~ Y>6Y4Y Y Y Y %Z Unemployment compensation:Z0Z0Z0Z0Z0Z0Z0Z4Z Z Z Z [9 Number of returns~ [0ʬ~ [0J~ [0z~ [0^~ [02F~ [0NA~ [0 @[4[ [ [ [ \9 Amount~ \05~ \0~ \0G~ \0NA~ \0 GA~ \0DcA~ \0@\4\ \ \ \ ,]$ Taxable Social Security benefits:]0]0]0]0]0]0]0]4] ] ] ] ^9 Number of returns~ ^0r~ ^0@~ ^0n9d~ ^05~ ^0LFA~ ^0 9'A~ ^0iA^4^ ^ ^ ^ _9 Amount~ _0.C~ _0O A~ _0*ܝ~ _0(k~ _0F_~ _0~An~ _0M_4_ _ _ _ ` l@a @b @c @d @e @f @g @h @i @j @k @el @lm @?n @o @p @}q @}r @{s @{t @}u @v @w @x @y @z @{{ @T| @}} @~ @ @'` Total statutory adjustments:`0`0`0`0`0`0`0`4` ` ` ` a9 Number of returns~ a0Bo~ a0y~ a0:~ a0>~ a0*~ a0*e_~ a0H(Aa4a a a a b9 Amount~ b0 ~ b0~ b0s~ b0 F[A~ b0~ b0b.~ b06Eb4b b b b ?c7 Payments to an Individual Retirement Arrangement:c0c0c0c0c0c0c0c4c c c c "d9 Number of returns~ d0R~ d0A~ d042A~ d0.N~ d0`%A~ d0@pA~ d0@d4d d d d e9 Amount~ e0vi~ e0~5~ e0…~ e0VԔ~ e0jv~ e0V97~ e0Ae4e e e e )f! Moving expenses adjustment:f0f0f0f0f0f0f0f4f f f f "g9 Number of returns~ g0.~ g0 @~ g0A~ g0PA~ g0P A~ g0@U@~ g0@@g4g g g g h9 Amount~ h0A;A~ h0A~ h0(A~ h0A~ h08A~ h0H A~ h0@h4h h h h ,i$ Self-employment tax deduction:i0i0i0i0i0i0i0i4i i i i "j9 Number of returns~ j0/~ j0~ j0/~ j03~ j0~ j011A~ j0\"Aj4j j j j k9 Amount~ k0Ng~ k0ޢe~ k0~~ k0V~ k0b~ k0fː~ k0Yxk4k k k k 7l/ Self-employed health insurance deduction:l0l0l0l0l0l0l0l4l l l l "m9 Number of returns~ m0.*~ m0A~ m0 #A~ m0*#A~ m0\%A~ m0,&A~ m0 Am4m m m m n9 Amount~ n0LA~ n0lmA~ n0>%~ n0$A~ n0DM*A~ n06U"~ n0\An4n n n n Bo: Payments to a self-employed retirement (Keogh) plan:o0o0o0o0o0o0o0o4o o o o "p9 Number of returns~ p0x1A~ p0I@~ p0 ^@~ p0@~ p0A~ p0 A~ p0`v Ap4p p p p q9 Amount~ q0_W~ q0`B@~ q0A~ q0A~ q0`Q?A~ q0~ q0q4q q q q )r! Forfeited interest penalty:r0r0r0r0r0r0r0r4r r r r "s9 Number of returns~ s0V8~ s0 A~ s0`A~ s0? A~ s0 A~ s0@~ s0T@s4s s s s t9 Amount~ t0M A~ t09@~ t0@@~ t0t@~ t0@~ t0b@~ t0+@t4t t t t u Alimony paid:u0u0u0u0u0u0u0u4u u u u "v9 Number of returns~ v0.%~ v0@@~ v0 @~ v0@~ v0(A~ v0@*@~ v0`e@v4v v v v w9 Amount~ w0)w~ w0A~ w0%~ w0N)~ w0>T~ w0&eW~ w0]w4w w w w x& Total deductions:x0x0x0x0x0x0x0x4x x x x y9 Number of returns~ y0h~ y0 ~ y0J~ y0il~ y0D,~ y0~G~ y0>my4y y y y z9 Amountz0JA~ z0n-~ z0+~ z02r+~ z0:>@~ z02 ~ z0)tz4z z z z '{ Basic standard deduction:{0{0{0{0{0{0{0{4{ { { { "|9 Number of returns~ |0JZH~ |0ZS ~ |0\~ |0Q~ |0Z~ |0A~ |00*@|4| | | | }9 Amount~ }0Zdf~ }0 ˻(~ }0)~ }0fK~ }0 ~ }0#IA~ }0(A}4} } } } ,~$ Additional standard deduction:~0~0~0~0~0~0~0~4~ ~ ~ ~ "9 Number of returns~ 0 !~ 0~ 0ҫ~ 0Nc~ 06L~ 0x& A~ 0 w@4     l@ @ @ @ @ @ @ @ @ @ @ @e @l @? @ w@ H@}  m@} |@{ }@{ @} @ v@ }@ @ @ @{ @T @} n@ @ @9 Amount~ 0.7~ 0;~ 0 ~ 0z~ 0>qb~ 0P}A~ 0o@4    ;&3 Total itemized deductions (after limitation):00000004    "9 Number of returns~ 0~ 0>V~ 0o ~ 0T~ 0~ 0(~ 0,9A4    9 Amount0҄A~ 0v~ 0 ~ 0q~ 0 6~ 0"n<~ 0η>4    =5 Itemized deductions in excess of limitation:00000004    %9 Number of returns~ 0vm 7-- 7-- 7--~ 0 J@~ 0^\~ 0e4    9 Amount~ 0sj 7-- 7-- 7--~ 0@~ 0xcBA~ 04    7/ Medical and dental expenses deduction:00000004    %9 Number of returns~ 0=~ 0+~ 0v+~ 0^$ ~ 0~ 0|~ 0y~ 0l!A4    & Taxes paid deduction:00000004    %9 Number of returns~ 0~ 0R3A~ 0Z~ 0~ 0M~ 0'~ 0e4    : Amount~ 13~ 1~ 1@~ 1R8F~ 1~ 1w ~ 1X 4    "Footnotes at end of table."#$$$$$5    i aTable 1.--Individual Income Tax Returns, Tax Year 1997 Preliminary Data: Selected Income and Tax6: 2Items, by Size of Adjusted Gross Income--Continued6_W(All figures are estimates based on samples--money amounts are in thousands of dollars)6  %*Size of adjusted gross income)))))6 'Item( All returns<~ +L@~ +L@~ +j@~ +j@+6'( (Under (under (under (under (under~ +jA6%!= $15,000 [1]~ =L@~ =j@~ =j@~ =jA=or more6~ ~ ~ ~ ~ ~ ~ 6)! Interest paid deduction:00000006%9 Number of returns~ 0P~ 05~ 0w~ 0: ~ 0~:~ 0~ 0:fS6; Amount~ 0V~9~ 0 5~ 04S~ 0 ~ 0t~ 0 ~ 0*64, Charitable contributions deduction:-------6%9 Number of returns~ 0K~ 0v-A~ 0~ 0\A~ 0&{_~ 0̷QA~ 0nNb49 Amount~ 0k~ 0 E~ 0iI~ 0J'~ 0 ~ 0~~ 0N4& Taxable income:000000049 Number of returns~ 0杲~ 0F~ 0ű~ 02 f~ 0F*~ 0bF~ 0θm4; Amount0@+A~ 0>9~ 0εK0A0myA07EVA0OA4%& Income tax before credits:00000004 l@ @ @ u@ @ @ t@ @ @ @ @ @e r@l @? @ u@ @} @} z@{ @{ @} u@ @ @ x@ @ @{ s@T @} @ w@ @9 Number of returns~ 0&~ 0 ~ 0ձ~ 0b f~ 0n*~ 0jF~ 0m49 Amount0׻A~ 0&~ 0./S ~ 0~ 0-~ 004~ 0NFaA4!& Total tax credits: [4]000000049 Number of returns~ 0~ 0~ 0z~ 0w~ 0گ~ 0@~ 0N"A49 Amount~ 0^v~ 0A~ 0ja~ 0~*A~ 0jAY~ 0VB~ 04  Child care credit:00000004"9 Number of returns~ 0nc~ 04A~ 0R~ 0F`~ 0L~ 0\A~ 0pJ@49 Amount~ 0n~ 0 r@~ 0e#~ 0d$A~ 0n9~ 0hW A~ 0 @41) Credit for the elderly or disabled:00000004"9 Number of returns~ 0A~ 0A~ 0 J@ 7-- 7-- 7-- 7--49 Amount~ 0`k@~ 0@~ 0@ 7-- 7-- 7-- 7--4 Adoption credit:00022224"9 Number of returns~ 0@~ 0@~ 0 @~ 2N@~ 2@~ 24@ 7--49 Amount~ 0`@~ 0$@~ 0@@~ 2@~ 2@@~ 2^@ 7--4! Foreign tax credit:00000004"9 Number of returns~ 0/~ 0( A~ 0A~ 0\A~ 0\$~ 0^ ~ 0A49 Amount~ 0~ 0^@~ 0U@~ 0@~ 0ز A~ 0(#A~ 0Z4& General business credit:00000004"9 Number of returns~ 0T A~ 0P@~ 0@~ 0@~ 0c@~ 00@~ 0@49 Amount~ 0+~ 0@~ 0@~ 0@@~ 0A~ 0A~ 0A4! Minimum tax credit:00000004"9 Number of returns~ 0@~ 0h@~ 0\@~ 0ó@~ 0@~ 0@~ 0 @49 Amount~ 0%~ 0s@~ 0 @~ 0>@~ 0@@~ 0@~ 0 4$& Income tax after credits:000000049 Number of returns~ 06gJ~ 0RE~ 0F~ 0d~ 0Z)~ 0F~ 0֦m49 Amount0 MA~ 0| ~ 0Z ~ 0i~ 0FZ-~ 0R(~ 0:@4 Self-employment tax:000000049 Number of returns~ 0 0~ 0~ 0/~ 0T~ 0~ 011A~ 0\"A49 Amount~ 0d~ 0J)~ 0*~ 0&!~ 0f~ 0.!~ 0.4# Alternative minimum tax:000000049 Number of returns~ 0 $~ 0d@~ 0@~ 0'@~ 0@@~ 0 A~ 0[ A49 Amount~ 0+~ 0@~ 0@~ 0@@~ 0A~ 0Ta"A~ 04 @ @ @ @ @ @ @ @ @ @ @ @e @l p@? @ @ s@} @} -@{ F@{ @} C@ 6@ F@ D D,&$ Total earned income credit (EIC):000000049 Number of returns~ 0~ 0~ 0 7-- 7-- 7-- 7--49 Amount~ 0FM~ 0R ~ 0 B 7-- 7-- 7-- 7--4;3 EIC used to offset income tax before credits:00022224"9 Number of returns~ 0B~ 0AA~ 0\WA 7-- 7-- 7-- 7--49 Amount~ 0~5~ 0TA~ 0* 7-- 7-- 7-- 7--4-% EIC used to offset other taxes:00022224"9 Number of returns~ 05~ 0~ 0(A 7-- 7-- 7-- 7--49 Amount~ 0~ 0@u8A~ 0"A 7-- 7-- 7-- 7--4-% Excess EIC, refundable portion:00022224"9 Number of returns~ 0~ 0*~ 0t  7-- 7-- 7-- 7--49 Amount~ 0"~ 0h~ 0"L 7-- 7-- 7-- 7--4& Total income tax:000000049 Number of returns~ 0f]K~ 0 E~ 0 ~ 0d~ 0*~ 0JF~ 0zm49 Amount0(A~ 0j ~ 0Z ~ 0i~ 0-~ 0"~ 05A4& Total tax liability:000000049 Number of returns~ 07~ 0;~ 0N~ 0zf~ 0*~ 0:G~ 0:m4: Amount1MA~ 1ʛ~ 1b[B ~ 1bb~ 1/~ 1r)d~ 17B4"#$$$$$9@1[1] Includes returns with adjusted gross deficit."#$$$$$?@7[2] Included in data for Forms 1040, 1040A, and 1040EZ.2@*[3] Not included in adjusted gross income.B@:[4] Includes EIC used to offset income tax before credits.@@8NOTE: Detail may not add to totals because of rounding.@A8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.@= v%> ????mȌ?ëwDVBDV\XT0|0T0\XT|0|0ax\XT0|?w0$?w0|?XXUwqq     "