� \pJNW 8�P4 �#=4OaB� d褚MbP?_"*+�€%��D1'�� 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��Arial1x�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" ";;@" ""#,##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"8��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/ <��C)#<��C)#<��亮C%#<��C%#<��亮C+#<��C+#<��亮C*#<��C*#<��亮C,#<��C,#<��亮C&#<��C&#<��亮C &8纹�C 8�亮C/!��U}�}�}I} } I}I} $ � �l@h �/@ �s@l �(@n �c� �� @ ��@h ��@ ��@ ��@ ��@t ��@ ��@ ��@ ��@ ��@ ��@� ��@ ��@驡 ��@ ��@ ��@{ ��@ ��@T ��@T ��@{ ��@T ��@ ��@ ��@ ��@+/#INDIVIDUAL INCOME TAX RETURNS, 1997o2gTable 2.2 -- Returns with Itemized Deductions: 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~ 4Nc� 6�ZR鏏~ 4� 6 <釧~ 8�.A~ 4�6I (Salaries and wages~ 4>ú 6 �!郃~ 4rBO 6@i硸貯~ 8`_+A~ 4� (Taxable interest~ 4�:6~ 6&w�~ 4苧�~ 6��~ 8�)~ 42湈 (Tax-exempt interest~ 4>鹘~ 6>?W ~ 4z瓆~ 6~蒈~ 8罃錊~ 4R= ( Dividends~ 4F懌~ 6�A~ 4⒒�~ 6�*h ~ 8鬿A~ 4逃?A (State income tax refunds~ 4铝6~ 6䥺+~ 46�~ 6�e~ 8軡A~ 4�A (Alimony received~ 4h�A~ 6Z倌~ 4€C葽~ 60麫8*5,3424*14,413 Business or profession:464684 ' Net income~ 4�V~ 6昲"~ 4 M~ 66�(~ 8鹫鳣~ 4猅� 'Net loss~ 4捹�~ 6"V�~ 4]n~ 6頤K~ 8繪釦~ 4饘A Sales of capital assets:464684 'Net gain in AGI~ 4�=y~ 6b銱E~ 4p轠A~ 6泼C5~ 8邪A~ 4已 'Net loss in AGI~ 4CA~ 6謀?~ 4菊n~ 6蔜�~ 8@忈@~ 4@涗@ 3(+Sales of property other than capital assets~ 4;~ 6姀�~ 4~ 8罊袬~ 4�7A &(Taxable pensions and annuities~ 4�1�~ 6曙�~ 4� ~ 6b4�~ 80:A~ 4&=A Rent and royalty:464684 ' Net income~ 4 惤~ 6*浞~ 4n9�~ 6n庐~ 8�鏎~ 4構#A 'Net loss~ 4��~ 6r焫~ 4*,�~ 6 �~ 8€黹@~ 4�A $(Farm rental income less loss~ 4`3A~ 6i:A~ 4 �A~ 6f�;~ 8瓳~ 4@辨@ :,2Partnership and S Corporation net income less loss~ 4枽�~ 6俓H'~ 4驏�~ 6&8!~ 8礻@~ 4讷� -(%Estate and trust net income less loss~ 4P$A~ 6�~ 4槵A~ 6R8�~ 8勘@~ 4纲A !(Farm net income less loss~ 46�(~ 6鶤L�~ 46�!~ 6挹m�~ 8€/艪~ 4囔槔 �l@h! ��@" ��@l# ��@n$ ��@% ��@& ��@' ��@h( ��@) ��@* ��@+ ��@t, ��@- ��@. ��@/ ��@0 ��@1 ��@�2 ��@3 ��@驡4 ��@5 ��@6 ��@{7 ��@8 ��@T9 ��@T: ��@{; ��@T<� ��@= ��@> ��@? ��@! (Unemployment compensation~ 4zbw~ 6鰗R~ 4W~ 6��~ 8@ 鐯~ 4X-A (!( Taxable social security benefits~ !4V褫~ !6B殹~ !4饙~ !6st~ !8�鏎~ !4 �A!!! ! !!"(Other income less loss~ "4n陼~ "6孧~ "4藹醠~ $6~ $4�7H~ $6姺�~ $8砾譆~ $4€x郂$$$ $ $$ %'Payments to a Keogh plan~ %4笔@~ %6€毿@~ %4€`翤~ %6€�藹 %8*9%4*22%%% % %%)&'!Deduction for self-employment tax~ &4v�<�~ &6孑7~ &4淭)A~ &6:檩~ &8€胬@~ &4鄮駺&&& & &&"''Moving expenses adjustment~ '4�2x~ '6�8H~ '4騌-~ '6b秀~ '8�鼲~ '4▋A''' ' '')('!Medical savings account deduction~ (4,!A~ (6鐳0A~ (4�4A~ (6t5+A~ (8@@~ (4嘟顯((( ( ((!)(Total itemized deductions~ )4Nc�)6辡€翧~ )4�~ )6,wm~ )8�.A~ )4厉eA))) ) ))&*'Itemized deductions limitation~ *4�~ *6躲�~ *4颈�~ *6�<�~ *8怋A~ *4f($*** * **-+'%Medical and dental expenses deduction~ +4V螥~ +6歍�~ +4邛�~ +66�~ +8w鳣~ +4t�A+++ + ++,'Taxes paid deduction~ ,4�~ ,6j�4~ ,4^c�~ ,6䁖(~ ,80�-A~ ,4歲,,, , ,,-'Interest paid deduction~ -4VMW~ -6v\�;~ -4"�4~ -6栆.~ -8溣%A~ -4殀--- - --.'Contributions deduction~ .4j勂~ .6j2�~ .4�Q~ .6"�~ .8俱0~ .4|... . ..(/' Casualty or theft loss deduction~ /4P践@~ /6婈@~ /4`J駺~ /60]$A/8*1,115/4*2,911/// / //&0'Total miscellaneous deductions~ 045~ 06BCS ~ 04�U~ 06f嶩~ 08 FA~ 04$,A000 0 001(Taxable income~ 14CR16邢酇~ 14�16€落挖A~ 18N4:~ 14抁� 111 1 112(Total tax credits~ 244~ 26扼X~ 24vR�~ 26V�~ 28�闌~ 24袑A222 2 223'Child care credit~ 34?FA~ 36铕L~ 34r罊~ 36&獳~ 38啦誁~ 34€±@333 3 33*4'"Credit for the elderly or disabled44*5,51146*1,19844*3,17346*732 48- 44-444 4 445'Foreign tax credit~ 54n&Y~ 56t驝A~ 54�/A~ 56�>A~ 58瀑@~ 54€鶣555 5 55261*Earned income credit used to offset income646664666864666 6 6670tax before credits~ 74$�A~ 76鄳A~ 748� A~ 76"餈 78- 74-777 7 778'Minimum tax credit~ 84燢鶣~ 86喼&~ 84`w鬇~ 86 P A~ 88礌@~ 84€缗@888 8 889'General business credit~ 94埣A~ 96t:%A~ 94úA~ 96鏆#~ 98 ~ 94沉@999 9 99*:'"Empowerment zone employment credit :4- :6- :4- :6- :8- :4-::: : :: ;(Income tax after credits~ ;4栄A~ ;6N~ ;4G�~ ;6偸鵧~ ;8�3:~ ;4~湯;;; ; ;;<�(Alternative minimum tax~ <�4灀!~ <�6Z2�~ <�4€cA~ <�6妕�~ <�84谸~ <�4悩鼲<�<�<� <� <�<�=(Total income tax~ =4瞯B~ =6篝~ =4n槇~ =6委榚~ =8�5:~ =4~�=== = ==>(Total tax liability~ >4扠`>6蘝±A~ >4N睕~ >6跔縤~ >8榵-A~ >4:l�>>> > >>?(Total tax payments~ ?4~畊?6€韓依A~ ?4��~ ?6�(塱~ ?8蝐:~ ?42锝??? ? ??@ �l@hA ��@B ��@lC ��@nD ��.E ��.F ��.G ��@hH �3@ I �c@J �p@K �~@tL �u@M �a@N �^@O ��@P�r@Q�p@�R�s@S�i@驡T�x@U�n@V�_@{W�j@X�p@TY�`@TZ�o@{[�o@T\��@]��@^�~@_�Y@@'Income tax withheld~ @4>捩~ @6睨]~ @4&?b~ @6嗧銲~ @8$�+A~ @4︗�@@@ @ @@A'Estimated tax payments~ A4哴~~ A6稙�~ A4陦~ A6�&�~ A8p调@~ A4蘼�AAA A AAB(Overpayment refunded~ B42飦~ B6b蟳~ B4�5�~ B6*d�~ B8霺!A~ B4$�*ABBB B BB!C*Tax due at time of filing~ C5陂�~ C7�5H~ C5��~ C7逝~ C9�7A~ C5蕨eCCC C CC&D3 Footnotes at end of table.D-D-D-D-D-D-DDD D DD+E/#INDIVIDUAL INCOME TAX RETURNS, 1997E-E-E-E-E-E-EEE E EEoF+gTable 2.2 -- Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, andFFFFFFFFF F FF/G/'Tax Items, by Marital Status--Continued_H)W(All figures are estimates based on samples--money amounts are in thousands of dollars)II"Returns of headsI#I" Returns ofI#I@ Returns ofI J&ItemJ$ of householdsJ%J$surviving spousesJ%JAsingle personsJ!K Number ofKAmountK Number ofKAmountK Number ofKAmountLLreturnsLLreturnsLLreturnsLM~ M纞 M 纞 M"纞 M$纞 M&纞 M(�*N("Adjusted gross income less deficit~ N:谺A~ N42氉~ N<�@%郂~ N:&e�~ N:緞~ N>φvO(Salaries and wages~ O:蔨�~ O46�~ O<�递@~ O:T4/A~ O:鷏�~ O>�8WIP(Taxable interest~ P:艸h~ P4鸁z~ P<�莉軥~ P:餗鶣~ P:舄~ P>矓`Q(Tax-exempt interest~ Q:€ 駺~ Q4u(~ Q<�榛@~ Q:€市@~ Q:&�8~ Q>顛R( Dividends~ R:尴'~ R4阱q~ R<�繸訞~ R:JA~ R:*P�~ R>�� S(State income tax refunds~ S:.sL~ S46/~ S<��蠤~ S:€庀@~ S:殶�~ S>Jk�T(Alimony received~ T:愹駺~ T4陽U T<�- T:-~ T:�鯜~ T>讨9AUBusiness or profession:U:U4U<�U:U:U>V' Net income~ V:�2 A~ V4&�'~ V<�€@~ V:�:鼲~ V:&|1~ V>~3zW'Net loss~ W:0楓@~ W4樔!AW<�*2,634W:*7,083~ W:�#A~ W>�9k XSales of capital assets:X:X4X<�X:X:X>Y'Net gain in AGI~ Y:TxA~ Y4乞J~ Y<�@蠤~ Y:�A~ Y:��~ Y>F彤Z'Net loss in AGI~ Z:P1鵃~ Z4皬A~ Z<�p旲~ Z:癅~ Z:#A~ Z>,�4A3[(+Sales of property other than capital assets~ [:┱@~ [4€h翤~ [<�8揁~ [:&~ [:钀A~ [>0n�!\(Taxable IRA distributions~ \:p 鳣~ \4�?D\<�*1,238\:*7,314~ \:�""A~ \>6sv&](Taxable pensions and annuities~ ]:寷A~ ]4=~ ]<�萆@~ ]:�8A~ ]:*峮~ ]>b�(^Rent and royalty:^:^4^<�^:^:^>_' Net income~ _:酄鼲~ _4>�:~ _<�@~ _:0Y餈~ _:N�'~ _> `�l@ha�h@b�~@lc��@nd��@.e�|@.f�w@.g�€@hh�}@i�{@j�l@k�|@tl��@m�z@n��@o�y@p�~@q��@�r�t@s�w@驡t�w@u��@v�~@{w�n@x�q@Ty�w@Tz��@{{�r@T|�r@}�p@~�r@�{@`'Net loss~ `:(�A~ `4鋼2A~ `<�垁@~ `:壪@~ `:n=)~ `>顊�$a(Farm rental income less loss~ a:T疈~ a4�$訞 a<�*3a:*170~ a:昆餈~ a>@�$A:b,2Partnership and S Corporation net income less loss~ b:€楓@~ b4��~ b<�瓳~ b:€岡@~ b:�%A~ b>諧u-c(%Estate and trust net income less loss~ c:抢@~ c4腢Ac<�*264c:*22,685~ c:莉鼲~ c>n鄯!d(Farm net income less loss~ d:聾~ d4繡呃d<�*43d:*143~ d:P赧@~ d>Hi�!e(Unemployment compensation~ e:`圌@~ e4T�A e<�- e:-~ e:h�A~ e>fD(f( Taxable social security benefits~ f:@#顯~ f4t�A~ f<�笯~ f:pZ鳣~ f:喼H~ f>纔_Ag(Other income less loss~ g:�鸃~ g4劋Ag<�*824g:*21,615~ g:hA~ g>禰�#h(Total statutory adjustments~ h:,_A~ h4&tU~ h<�S篅~ h:钜@~ h:\/7A~ h>^Ki'IRA payments~ i:�鰼~ i4�A i<�*3 i:*6~ i:lcA~ i>&2 j'Payments to a Keogh plan j:- j4- j<�- j:-j:*4,249j>*2,133)k'!Deduction for self-employment tax~ k:€糁@~ k40�Ak<�*1,140k:*7,918~ k:钘A~ k>﹂J"l'Moving expenses adjustment~ l:�A~ l4�+A~ l<�z礍~ l:柧@~ l:�*A~ l>z€I)m'!Medical savings account deduction~ m:翤~ m4纞蠤m<�*1,199m:*2,082~ m:愮餈~ m> "鯜!n(Total itemized deductions~ n:谺A~ n4B敚~ n<�@%郂~ n:/A~ n:緞~ n>扺 &o'Itemized deductions limitation~ o: 7驚~ o4,?A~ o<�x燖~ o:€昵@~ o:BA~ o>>€�-p'%Medical and dental expenses deduction~ p:X�A~ p4h�2Ap<�*4,792p:*9,684~ p:嗞c~ p>�q'Taxes paid deduction~ q:譁�~ q4"嘖~ q<�@%郂~ q:堯A~ q:鈦~ q>rr'Interest paid deduction~ r:鎭~ r4朒�~ r<�€谸~ r:áA~ r:.泂~ r>fs s'Contributions deduction~ s:妠�~ s4��~ s<�@這~ s:P吗@~ s:%�~ s>陱*(t' Casualty or theft loss deductiont:*10,855t4*75,152 t<�� t:唦 t:褸~ t>DiA&u'Total miscellaneous deductions~ u:%2~ u4%�~ u<�诼@~ u:c驚~ u:襢�~ u>篇v(Taxable income~ v:诏�~ v4时�~ v<�€咻@~ v:^淶~ v:>赠~ v>*禪w(Total tax credits~ w:鲰"~ w4郆A~ w<�M笯~ w:瑩@~ w:隘A~ w>釜&Ax'Child care credit~ x:HwA~ x4pRAx<�*4,159x:*596~ x:J褸~ x>€屏@*y'"Credit for the elderly or disabled y:- y4- y<�- y:-y:*2,338y>*465z'Foreign tax credit~ z:爭銨~ z4份@~ z<�軤@~ z:皊@~ z:X�A~ z>�A2{1*Earned income credit used to offset income{:{4{<�{:{:{>|0tax before credits~ |:餌 A~ |4P=鳣 |<�- |:-~ |:@ 跕~ |>€"艪}'Minimum tax credit~ }:(瓳~ }4粿 }<�*4 }:*5~ }:€t袬~ }>癧鬇~'General business credit~ ~:触@~ ~4(紷~<�*160~:*126~ ~:牕酅~ ~>@W鰼*'"Empowerment zone employment credit :- 4- <�- :- :- >-€ �,@h� �x@� �}@l� �p@n� �s@.� �r@.� �s@.� �v�� F€��P €(Income tax after credits~ €:坡�~ €4&芽~ €<�@咻@~ €:0�A~ €:>而~ €>鳀�(Alternative minimum tax~ �: 洁@~ �4軏A�<�*247�:*1,263~ �:pE鯜~ �>�%A�(Total income tax~ �:顿�~ �4钂nA~ �<�@咻@~ �:�A~ �:拆�~ �>廑��(Total tax liability~ �:&d�~ �4畂�~ �<��這~ �:�A~ �:~ �>ft�(Total tax payments~ �:SBA~ �4p�~ �<�Z這~ �:TA~ �:雳�~ �>迒�'Income tax withheld~ �:畲�~ �4>�~ �<� 轅~ �:�A~ �:I�~ �>�v�'Estimated tax payments~ �: �A~ �4j仢~ �<�俑@~ �:爉鬇~ �:危g~ �>z��(Overpayment refunded~ �:鷩z~ �4*|~ �<�犁誁~ �:袖@~ �:�*b~ �>�� !�*Tax due at time of filing~ �;鄵A~ �5.h~ �=紷~ �;罒隌~ �;z◤~ �?Fg�� 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.�� ?�B7NOTE: Detail may not add to totals because of rounding.�� n�BfSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1997, Publication 1304 (Rev. 4-2000).�� = ��b%�> ��?�?�?�?mT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�幕�瞱0嗷皜檞0�@�幕@�h�Uw�鸸砘qq ��" ��