� \pJNW =�UI �#&=朞eaB� d褚MbP?_"*+�€%��H1'�� 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1x�Arial1'x� MS Sans Serifns Serif�歸1��Arial1'x�Courier Newrier Newif�歸1x�Arial��&�?'�?(�?)�?Md,,�"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\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/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 ,��C8��C<�瘟亮C!8纹C!�C�C&8纹C8��C&8纹�C&8纹C8�亮C8��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 &8纹�C 8�亮C & ,�亮C��€��€��€��€��€��€�U}�#}�}I} } I}I} $ � �l@h �/@ �t@l �@n �c� �� @ ��@h ��@ ��@ ��@ ��@t ��@餑 ��@ ��@ ��@ ��@ ��@ ��@{ ��@{ ��@ ��@ ��@ ��@ ��@ ��@ ��@{ ��@T ��@ ��@ ��@ ��@+C#INDIVIDUAL INCOME TAX RETURNS, 1997p,hTable 1.3 -- 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~ 3�0 5 捕凃A~ 7N俑 5爲延鐰~ 9F鳠~ 3 )Salaries and wages~ 3鎋� 5�黻A~ 7*� 5�(i溼A~ 9j瘞~ 3�! )Taxable interest~ 3n�~ 5J里(~ 7H�~ 5艼>~ 9橣~ 3:犎 )Tax-exempt interest~ 3j�,~ 5f怜~ 7v恋~ 5郈~ 9燨闌~ 3 薃 ) Dividends~ 3� ~ 5釻�~ 7~ 5:鲺~ 9(KA~ 3J� )State income tax refunds~ 3R��~ 5>@\~ 7�~ 5⑷�~ 9�!~ 3�A )Alimony received~ 3�6A~ 5�/~ 7€坌@~ 5O鼲~ 9€*菮~ 3€嶍@ Business or profession:357593 ( Net income~ 3嶡~ 5Z52~ 7p�~ 5B县%~ 9`A~ 3:� (Net loss~ 3�~ 5赗�~ 7V湸~ 5氱�~ 9p佤@~ 30 Sales of capital assets:357593 (Net gain in AGI~ 3�~ 5禼鸙~ 7B脓~ 5 c@~ 9� A~ 3畄e (Net loss in AGI~ 3~ 5~ 7C�~ 5獕R~ 9橡@~ 3鸨魼 3)+Sales of property other than capital assets~ 3j{j~ 5:荭�~ 7佳3A~ 5^嶂�~ 9@垦@~ 3@箭� !)Taxable IRA distributions~ 3rF{~ 5�( ~ 7Z滒~ 5e ~ 9�0隌~ 3旫A %)Pensions and annuities in AGI~ 3�~ 5N勲=~ 7鎈�~ 5毿�)~ 9haA~ 3頪� Rent and royalty:357593 ( Net income~ 3鷈~ 5鏊G~ 7睹�~ 5^U ~ 9纻魼~ 3枆5 (Net loss~ 3�$F~ 5簭�~ 7��~ 5睶|~ 9锺@~ 3帠! $)Farm rental income less loss~ 3�$A~ 5:i�~ 7<`A~ 5f爠~ 9魏@~ 3�:闌 :-2Partnership and S Corporation net income less loss~ 3�1p~ 5�!(~ 7�= ~ 5漱�!~ 9貂@~ 3抋� -)%Estate and trust net income less loss~ 3�A~ 52w�~ 7$A~ 5阚~ 9赘@~ 3p�A !)Farm net income less loss~ 3赇�~ 5�^龹 7獮i~ 5鹕龹 9逻@~ 30�� l@h! ��@" ��@l# ��@n$ ��@% ��@ & ��@' ��@h( ��@) ��@* ��@+ ��@t, ��@餑- ��@. ��@/ ��@0 ��@1 ��@2 ��@{3 ��@{4 ��@5 ��@6 ��@7 ��@8 ��@9 ��@: ��@{; ��@T<� ��@= ��@> ��@? ��@! )Unemployment compensation~ 3也~ 5Z�~ 7鑣JA~ 5苧~ 9A~ 3<�A '!)Social security benefits in AGI~ !3��~ !5�.�~ !7鶣F~ !5陧� ~ !9溃鵃~ !3�-!!! ! !!")Other income less loss~ "3V#!~ "5B輰~ "7蜭�~ "5�8~ "9熙@~ "3�&&""" " ""##)Total statutory adjustments~ #3倵z~ #5忖1~ #7 ?�~ #5��~ #9�A~ #3蔬B### # ##$(Primary IRA payments~ $3zY�~ $5毢~ $7R%�~ $5揰~ $9鄲酅~ $3溃闌$$$ $ $$%(Secondary IRA payments~ %3勑@~ %5€碚@~ %7\茾~ %5@d覢 %9*9%3*22%%% % %% &(Payments to a Keogh plan~ &3v~ &5挹p~ &76�9~ &5驶~ &9菲@~ &3�5鯜&&& & &&)'(!Deduction for self-employment tax~ '32�8~ '5*~�~ '7�aA~ '5芀�~ '9郶 A~ '3鴪 A''' ' ''0(((Self-employed health insurance deduction~ (3獇�~ (5J2�~ (7x礎A~ (5ZQ�~ (9鄏釦~ (3@t釦((( ( ((")(Moving expenses adjustment~ )36�/~ )5j膒~ )7 A~ )5P~ )9@溨@~ )3€&�@))) ) ))!*)Total itemized deductions~ *3Nc�*5辡€翧~ *7�~ *5,wm~ *9�.A~ *3厉eA*** * **-+(%Medical and dental expenses deduction~ +3V螥~ +5歍�~ +7邛�~ +56�~ +9w鳣~ +3t�A+++ + ++,(Taxes paid deduction~ ,3�~ ,5j�4~ ,7^c�~ ,5䁖(~ ,90�-A~ ,3歲,,, , ,,-(Interest paid deduction~ -3VMW~ -5v\�;~ -7"�4~ -5栆.~ -9溣%A~ -3殀--- - --.(Contributions deduction~ .3j勂~ .5j2�~ .7�Q~ .5"�~ .9俱0~ .3|... . ..(/( Casualty or theft loss deduction~ /3P践@~ /5婈@~ /7`J駺~ /50]$A/9*1,115/3*2,911/// / //&0(Total miscellaneous deductions~ 035~ 05BCS ~ 07�U~ 05f嶩~ 09 FA~ 03$,A000 0 00 1)Basic standard deduction~ 13:|:~ 15�/!f~ 17巊�~ 15u(~ 19�!^~ 13�D111 1 11%2)Additional standard deduction~ 23畹�~ 25>�-~ 27 J^~ 25�>�~ 290眇@~ 23 隌222 2 223)Taxable income~ 33^35牭亴锳~ 37Jb] 35燴搬A~ 39簺�~ 33矠2333 3 334)Total tax credits~ 43t�~ 45猇�~ 47蕯�~ 45�~ 49P嶗@~ 43丌A444 4 445(Child care credit~ 53*籥~ 55d�~ 57鄂�~ 55F-c~ 59`怅@~ 53@555 5 55*6("Credit for the elderly or disabled~ 638<A~ 65 (銨~ 67@巽@~ 65€y聾 69- 63-666 6 667(Foreign tax credit~ 73⺶�~ 75譄�~ 775A~ 75vg�~ 79镭酅~ 73(� A777 7 77281*Earned income credit used to offset income838587858983888 8 8890tax before credits~ 93�~ 95邡�~ 97n詟~ 95�*A 99- 93-999 9 99:(Minimum tax credit~ :3膀麫~ :5勈$A~ :7悎鯜~ :5嗭"~ :9紶@~ :3 艪::: : ::;(General business credit~ ;38�A~ ;5�7)A~ ;7(\A~ ;5l*~ ;9 ~ ;3!茾;;; ; ;;*<�("Empowerment zone employment credit~ <�3p匑~ <�5坤褸~ <�7傽~ <�5葽 <�9� <�3�<�<�<� <� <�<�*=("Nonconventional source fuel credit~ =3€f覢~ =5€`隌~ =7咔@~ =5澿@ =9� =3�=== = == >)Income tax after credits~ >3.禛>5€猬臕~ >7�= ~ >5诗*}~ >9^q�~ >3B�>>> > >>?)Alternative minimum tax~ ?3败"A~ ?5秙�~ ?7�2A~ ?5��~ ?9纒蹳~ ?3A??? ? ??@ �l@hA ��@B ��@lC ��@nD ��@E ��@ F ��G ��.H ��.I ��@J �t@K �@t L �c@餡M �p@N �~@O �u@P�a@Q�^@R��@{S�v@{T�p@U�s@V�i@W�x@X�n@Y�_@Z�j@{[�h@T\�`@]�o@^�o@_��@@)Total income tax~ @3�I@5€娝臕~ @7� ~ @5狜詝~ @9靟AA~ @3|�@@@ @ @@A)Total tax liability~ A3"魑A5P惙艫~ A7J A5€_Um繟~ A9��~ A3顄�AAA A AAB)Total tax payments~ B3�B5褁f茿~ B7J�B5鐻f繟~ B9z藪~ B3b远BBB B BBC(Income tax withheld~ C3CcC5ZAY罙~ C7~Lo ~ C5Z 僞~ C9湱AA~ C3rg�CCC C CCD(Estimated tax payments~ D3*3~ D5�&~ D7p�~ D5騾~ D9�'A~ D3��DDD D DDE)Overpayment refunded~ E3�>[~ E5鎀�~ E7綻B~ E5~@� ~ E9�?Y~ E35AEEE E EE!F+Tax due at time of filing~ F4�2p~ F6&蔯~ F8�~ F6F~ F:尠.A~ F4^�FFF F FF&G/ Footnotes at end of table.G2G2G2G2G2G2GGG G GG+HC#INDIVIDUAL INCOME TAX RETURNS, 1997H2H2H2H2H2H2HHH H HHpI,hTable 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalJ,Status--Continued_K*W(All figures are estimates based on samples--money amounts are in thousands of dollars)LL#Returns of headsL$L# Returns ofL$L@ Returns ofL!M'ItemM% of householdsM&M%surviving spousesM&MAsingle personsM"N Number ofNAmountN Number ofNAmountN Number ofNAmountOOreturnsOOreturnsOOreturnsOP~ P纞 P 纞 P"纞 P$纞 P&纞 P(�*Q)"Adjusted gross income less deficit~ Q9旅~ Q32�3Z~ Q;@@~ Q7z啨~ Q3Ψ�Q3駟g袮R)Salaries and wages~ R9z吻~ R3cO~ R;@u锧~ R7辀N~ R3:y R3锧T葾S)Taxable interest~ S9J~ S3&�~ S;繲鏎~ S7P?A~ S3f�~ S3俷� T)Tax-exempt interest~ T9衸兀~ T3~�6~ T;€翤~ T7€9袬~ T3.lk~ T36"�U) Dividends~ U9紱3A~ U3甐�~ U;纓軥~ U7囵A~ U3ju�~ U3Jk V)State income tax refunds~ V9芞W~ V3&�4~ V;@~ V7纔覢~ V3*z�~ V3 魽AW)Alimony received~ W9PA~ W3d�?A W;- W7-~ W3x A~ W3畲�XBusiness or profession:X9X3X;X7X3X3Y( Net income~ Y9J~ Y3丢~ Y;€勂@~ Y7(CA~ Y3^o�~ Y3aZ(Net loss~ Z9€�A~ Z3蘖W~ Z;灜@~ Z7欺@~ Z3&+:~ Z3fg1 [Sales of capital assets:[9[3[;[7[3[3\(Net gain in AGI~ \9Pe)A~ \3J￡~ \;&貮~ \7餜A~ \3�~ \3F膴](Net loss in AGI~ ]9 iA~ ]3槓A~ ];`桜~ ]7}盄~ ]3j\W~ ]3�3^)+Sales of property other than capital assets~ ^9狓闌~ ^3缚羱 ^;j~ ^7~ ^3爺A~ ^38��!_)Taxable IRA distributions~ _9pA~ _3J雮_;*2,237_7*11,586~ _3鐱=A~ _3N�%`�l@ha�}@b�Y@lc�j@nd�h@e�~@ f��@g��@.h��@.i��@j�@k�v@tl�{@餑m�|@n�r@o�€@p��@q��@r��@{s�y@{t��@u�t@v�w@w�w@x�|@y�~@z�x@{{��@T|�r@}�q@~�y@��@%`)Pensions and annuities in AGI~ `9F顴~ `3:䦶~ `;@o谸~ `7uA~ `3*v�~ `3z錀aRent and royalty:a9a3a;a7a3a3b( Net income~ b9業A~ b3~璢~ b;甫@~ b7郩驚~ b3^~ b3j�c(Net loss~ c9x�A~ c3鎾p~ c;垁@~ c7壪@~ c3ΛN~ c3R�$d)Farm rental income less loss~ d9仲@~ d3`@ d;*3d7*170~ d3繺A~ d3�M:e-2Partnership and S Corporation net income less loss~ e98�A~ e3壶�~ e;嫵@~ e7蚌馌~ e3�8T~ e3J探-f)%Estate and trust net income less loss~ f9袬~ f3A~ f;紦@~ f7�鞞~ f3�A~ f3 r�!g)Farm net income less loss~ g9`鉆~ g3P`�g;*406g7*-10,383~ g3坚A~ g3Ω�!h)Unemployment compensation~ h9⺋I~ h3不�h;*1,199h7*1,613~ h3氉�~ h3r�?'i)Social security benefits in AGI~ i9@A~ i3綴<�~ i;籃~ i7鵃~ i3�~ i3歯�j)Other income less loss~ j9貤A~ j3� /A~ j;夽~ j7@*訞~ j3堬4A~ j3�%#k)Total statutory adjustments~ k9琽8A~ k3Z範~ k;:茾~ k7@Z諤~ k3铌9~ k3z苀l(Primary IRA payments~ l9�A~ l3(5Al;*1,469l7*2,771~ l3n蝅~ l3歳�m(Secondary IRA payments m9- m3- m;- m7-~ m3O矦~ m3  n(Payments to a Keogh plan~ n9�郂~ n3ìAn;*1,140n7*7,918~ n3�A~ n3銸6A)o(!Deduction for self-employment tax~ o9Q2A~ o3^�5~ o;0緻~ o7€＠@~ o32]�~ o3rD�0p((Self-employed health insurance deduction~ p90hA~ p3H�A~ p;魮@~ p7P楡~ p3~�.~ p3�!A"q(Moving expenses adjustment~ q9 樶@~ q3犌驚q;*1,199q7*2,082~ q3 �A~ q3`A!r)Total itemized deductions~ r9谺A~ r3B敚~ r;@%郂~ r7/A~ r3緞~ r3扺 -s(%Medical and dental expenses deduction s9� s3� s;� s7唦 s3嗞c~ s3�t(Taxes paid deduction~ t9譁�~ t3"嘖~ t;@%郂~ t7堯A~ t3鈦~ t3ru(Interest paid deduction~ u9鎭~ u3朒�~ u;€谸~ u7áA~ u3.泂~ u3fs v(Contributions deduction~ v9妠�~ v3��~ v;@這~ v7P吗@~ v3%�~ v3陱*(w( Casualty or theft loss deduction w9� w3� w;� w7唦 w3褸~ w3DiA&x(Total miscellaneous deductions~ x9%2~ x3%�~ x;诼@~ x7c驚~ x3襢�~ x3篇 y)Basic standard deduction~ y9�&k~ y3V%�~ y;缞贎~ y7X�A~ y3�#� ~ y3jq�'%z)Additional standard deduction~ z9T�A~ z30Az;*1,267z7*1,013~ z3z\2~ z3�7{)Taxable income~ {9⑨�~ {3B�+~ {;�銨~ {7Z絣~ {3釲" {3€﹨缜A|)Total tax credits~ |9z靫~ |3娿�~ |;€w菮~ |7溔@~ |3x锳A~ |3苾O}(Child care credit~ }9v豮~ }3t�'A};*7,442}7*2,405~ }3皅餈~ }3@g蹳*~("Credit for the elderly or disabled~9*4,122~3*526 ~;- ~7-~ ~3�A~ ~3轅(Foreign tax credit~ 9P侎@~ 3嗍鶣~ ;荆@~ 7澒@~ 3:3~ 3&�,€ �|@h� �r@� �z@l� �u@n� �{@� ��@ � �~@� �x@.� �}@.� �p@� �s�� @� �� {2€1*Earned income credit used to offset income€9€3€;€7€3€3�0tax before credits~ �9歲5~ �3V仯�;*5,681�7*3,179~ �3JJ~ �3� A�(Minimum tax credit~ �9R瓳~ �3€@�;*13�7*117~ �3烂覢~ �3鸱魼�(General business credit~ �9井@~ �3#翤�;*160�7*126~ �3@锧~ �3p茭@*�("Empowerment zone employment credit �9� �3� �;- �7-�3*72�3*5,637*�("Nonconventional source fuel credit �9� �3� �;- �7-~ �3兘@~ �3缻訞 �)Income tax after credits~ �9V~ �3哵�~ �;€銨~ �7|}A~ �3岟 ~ �3倱%�)Alternative minimum tax~ �9@Y釦~ �32A�;*250�7*1,286~ �3 笼@~ �3茸'A�)Total income tax~ �9�,�~ �3瀽�~ �;�銨~ �7攽A~ �3:� ~ �3顀�%�)Total tax liability~ �9�=�~ �3K~ �;@ｄ@~ �7H�A~ �3 1 ~ �3'�)Total tax payments~ �9�-�~ �3J顡 ~ �;噍锧~ �7怎A~ �3嗗x~ �3桅�)�� (Income tax withheld~ �9.�~ �3�� ~ �;牂鐯~ �7�1A~ �3Vr� ~ �3~I$ �� (Estimated tax payments~ �9�A~ �3 溤~ �;聾~ �7�?鰼~ �3:w~ �3⺄�� )Overpayment refunded~ �9摡~ �3�8�~ �;`]銨~ �7`9鬇~ �3� ~ �32憹�� !�+Tax due at time of filing~ �<�蔰M~ �=>N�~ �>仪@~ �?@8馌~ �B炌~ �Bf�� n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.�� {� Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.�� >�6NOTE: Detail may not add to total because of rounding.�� n�fSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1997, Publication 1304 (Rev. 4-2000).��= ��%f> ��?�?�?�?m剈暮岣閣,�蟅旌瑽,�蟅毯\XT0嗷榛鈢0<�锘�0嗷\XT嗷東0泑0嗷ax\XT0鄕幕�瞱0嗷衯檞0鄕@�幕@�h�Uw�0�昊qq ��" ��