\pjnwill00 z f\ 2G_B  dMbP?_"*+%31Courier1' MS Sans Serifns SeriffF1' MS Sans Serifns SeriffF1' MS Sans Serifns SeriffF1' MS Sans Serifns SeriffF1j HelveticaelveticaeriffF00@e0)1j HelveticaelveticaeriffF00@e0*1j HelveticaelveticaeriffF00@e0p+1Courier1xcourier1j helveticaelveticaeriffF00@ e0(-1jF HelveticaelveticaeriffF00@ e0.1 Arial1 xArial1 Arial1 Arial1 FArial1 xArial&?'?(?)?M dXX"dXX??@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" ";"-- ";@" "#,##0.0"";#,##0.0"";"--";@""/,#,##0.0" ";#,##0.0" ";"-- ";@" "30#,##0.0" ";#,##0.0" ";"-- ";@" "'$#,##0" ";#,##0" ";"-- ";@" "$!#,##0" ";#,##0" ";"-- ";@" "#,##0"";\-#,##0"";"--";@""#,##0"";\-#,##0" ";"--";@""#,##0" ";\-#,##0" ";"--";@"" #,##0" ";\-#,##0" ";"-- ";@"""#,##0" ";\-#,##0" ";"-- ";@""#,##0" ";;;@" "#,##0" ";\-#,##0" ";;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "$!#,##0.0" ";;;@" "**#,##0" ";;;@" "%"#,##0" ";\-#,##0" ";"-- ";@" "xu@".................................................................................................................."63"*"#,##0.0" ";#,##0.0" ";"-- ";@" "!#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-/column_numbers#%data# footnotes-.1G:Indent0)7##.Indent3)##.;#JW#fs###Indent6)##.;#JW#fs#######*7#FS#bo#~####_RIndent9)O##.;#JW#fs#######*7#F -` )spanners#+ stub_lines#'titles#bVtotals)S##.;#JB5Z_06B461A3_DE22_11D3_9BFA_00C04F78F262_.wvu.PrintArea-^ Q0Z_06B461A3_DE22_11D3_9BFA_00C04F78F262_.wvu.Rows#V5Z_C98DF555_0222_11D3_8569_00C04F8EDC0F_.wvu.PrintArea#Q0Z_C98DF555_0222_11D3_8569_00C04F8EDC0F_.wvu.Rows# ALED95D10C+ ALED96D10C* ALED97D10C- ALED98D10C-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 6 C !C  $C 1" C  C  C 0C  (C 1"(C !C 1"(C 1&8C 1&8C 1&8C 1"C  (C +Q#,C 1"(C 1"(C 1"(C ;C AC ;C A8C -Q# C &Q# C -Q# C +Q# C &Q# C &Q#,C -Y# C ;"<C 5Y# C 5Q# C !Q#,C .#<C 0#<C 1#<C 2#<C 3#<C Q#,C -Y#,C &Q#,C 6 C 6 C  C  (C !(C  (C 1"(C 7Q# C 6 C - C -Y#,C 5Q#,C &Q#,C a!C 5Q# C 5Q#,C 8Q# C 8Q# C 8Q#C 8Y# C 8Q#,C 81&<C 5Y#,C !C 6 (C 5Q#,C 6 (C 5Y#,C 8Y#,C ;a C ; C ; 0style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_line0style_stub_lines0 style_titles0 style_totalsBU} }  } @  fl      t  q    @{        z      @G !zTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 1999  _GW[All figures are estimates based on samples--money amounts are in thousands of dollars]HHHHHH H H  H ')#$Modified taxable income%$ Tax generated% $Income tax after credits% %"F& Adjusted #####$As a percentage of-- %"Highest marginal rate& Number of &gross&Taxed at&Taxed at& &At&&Adjusted &Modified!"at which tax was computed&returns)income& all rates&marginal& At all rates&marginal &Total &gross &taxable(FI(less deficit)F &rateF &rateF&income &income*++++++++(less deficit) +,~ -?~ -@~ -@~ -@~ -@~ -@~ -@~ - @~  -"@ . All returns / / / / / / / / / DTotal~ 0T S ]iA S@sA S(A 0lBA~ 0am 0܉A~ 1@~ 1|@ K 10 percent~ 2cD~ Ti~ T ~ Tz ~ 2A~ 2A~ 2XA~ 4@p@~ 4!@$ K 15 percent (Form 8814) [1]~ 2@~ T@~ T@~ T@~ 2$@~ 2$@~ 2*@~ 4$@~ 4$@ C 15 percent~ 2V= TA TA T2*A~ 2l#~ 2&p"~ 2Q~ 4@~ 4@K 20 percent~ 2K~ T*ڹ(~ T>~ T>;~ 2v~ 21~ 2~ 4+@~  41@K 25 percent~ 2 @~ T [~ T"~ T6o~ 2]e~ 2LA~ 2d~ 4@~  4Ȟ@   (K 28 percent (capital gains) [2]~ 2@~ T!~ T>0Q~ T A~ 2^D~ 2DA~ 2 D~ 4ؘ@~  4@K 28 percent~ 2-TeATɌ}A~ TYH~ 2jXA~ 2 B~ 2G@~ 4,@~  4@C 31 percent~ 2~~ Tn~ 4=@~  4x@K Form 8615 [3]~ 6!A~ Vj ~ V A~ VJ~ 6_.A~ 6`+A~ 6u8~ 4T@~  47@!7Joint returns and returns3TTT3335 57of surviving spouses3TTT3335 5 DTotal~ 0 S AS`DASiA0[6^A~ 0K0;]A~ 1(@~  1@K 10 percent~ 8A~ T&L~ Ty~ T f>A~ 9(UA~ 9QA~ 9cA~ 4k@~  4 @$K 15 percent (Form 8814) [1]~ 8ú@~ T{~ Tf@~ Tf@~ 9H@~ 9H@~ 9*@ 4[4]~  44@C 15 percent~ 8vT ATA~ T*Z~~ 9x7~ 9"g~ 9'~ 4@~  4)@K 20 percent~ 88%A~ Te$~ Tr~ T~ 9.~ 9"~ 9~ 4+@~  41@K 25 percent~ 8 @~ T1~ T{~ T+N~ 9J~ 9A~ 9^\J~ 40@~  4@(K 28 percent (capital gains) [2]~ 8 @~ TN'~ Tj~ Th]A~ 9~-~ 9P@~ 9ܡ&A~ 4@~  44@K 28 percent~ 2TT%ATHA~ T7K0~ 9H-~ 9v ~ 9J,~ 4h@~  42@ l! " # $ % x& ' ( ) * + , @- . / 0 1 2 3 4 5  6 7 8 9 : ; < t= > d@? v C 31 percent~ 2h?>A~ Tb#Q~ TRԄA~ TL ~ 9W~ 9~ 9l~ 43@~ 47@!C 36 percent~ !2~C~ !TH~ !T*=~ !TZB ~ !9~ !9j[~ !9^o~ !5С@~ ! 5Ȥ@"C 39.6 percent~ "2#,"THA"T7A~ "Tw5R~ "9 p5~ "9J ~ "94~ "4=@~ " 4x@#K Form 8615 [3] #8-- #V-- #V-- #V-- #8-- #8-- #8-- #4[4] # 4[4]$7Returns of married$:$W$W$W$:$:$:$5$ 5!%7persons filing separately%#%X%X%X%#%#%#%#% # &DTotal~ &0~~ &Sg(~ &Sq~ &S~0 ~ &0,B~ &0v~ &0F}~ &1@~ & 1@'K 10 percent'8*5,096'T*114,502'T*15,959'T*15,959'9*1,596'9*1,596'9*1,557 '4*1.4 ' 4*9.8$(K 15 percent (Form 8814) [1] (9*899(T*-2,962(T*2,129(T*2,129 (9*319 (9*319 (8-- (4[4] ( 4[4])C 15 percent~ )8d2A~ )T_~ )T'h~ )T^ha~ )9}~ )9ρ~ )9>fv~ )4@~ ) 4@@*K 20 percent~ *8Z@~ *TP1~ *T?~ *T.w~ *9T&A~ *9(~ *96,~ *4@~ * 4@+K 25 percent +9*21+T*58,430+T*51,137+T*23,138+9*11,361+9*5,785+9*11,270 +4*19.3 + 4*22(,K 28 percent (capital gains) [2] ,9*3,T*66,402,T*50,667,T*11,438,9*12,346,9*3,203,9*12,125 ,4*18.3 , 4*23.9-K 28 percent~ -9v)~ -TR~ -T n~ -Tg~ -9ʐ ~ -9vd~ -9*~ -4@~ - 4`@.C 31 percent~ .9`@~ .T.]~ .Ti~ .Ti6~ .9U~ .9A~ .9Tf5A~ .4@~ . 4@/C 36 percent~ /9@~ /T(~ /T~ /T&A~ /9t0A~ /90A~ /9A~ /5D@~ / 5(@0C 39.6 percent~ 09@~ 0T(~ 0Tb ~ 0Tn4~ 09r~ 09^E~ 09Jb~ 04@~ 0 4@1] Form 8615 [3] 1^-- 1_-- 1V-- 1V-- 18-- 18-- 18-- 14[4] 1 4[4]"2PFootnotes at end of table.2P2\2N2N2N2N2N2O2 On3!fTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax 333333333 '4ZRate, Tax Year 1999 --Continued444444444 _5GW[All figures are estimates based on samples--money amounts are in thousands of dollars]5H5H5H5H5H5H 5H 5H 5 H 6'6)6#6$Modified taxable income6%6$ Tax generated6% 6$Income tax after credits6%6 %7"7F7& Adjusted 7#7#7#7#7#7$As a percentage of--7 %8"Highest marginal rate8& Number of 8&gross8&Taxed at8&Taxed at8& 8&At8&8&Adjusted8 &Modified!9"at which tax was computed9&returns9)income9& all rates9&marginal9& At all rates9&marginal 9&Total 9&gross9 &taxable:(:F:I(less deficit):F :&rate:F :&rate:F:&income: &income;*;+;+;+;+;+;+;+;+(less deficit); +<,~ <-?~ <-@~ <-@~ <-@~ <-@~ <-@~ <-@~ <- @~ < -"@=C=9=9=9=9=9=9=9=4= 4>7Returns of heads>;><><>=>>>>>>>?> ??7 of households?;?<?<?=?>?>?>??? ?@ lA B C D E F @G H I J K L M N O P Q R S @T U V W X Y @Z @[ @\ @] @^ @@_ @ @DTotal~ @0LfA~ @Q\~ @Q>Z 3~ @0R"~ @0f+ ~ @0.~ @0.mv~ @1 @~ @ 1Ж@AK 10 percent~ A9p@~ A9$&A~ A9 A~ A9 A~ A9&@~ A9@%@~ A9@~ A4n@~ A 4@$BK 15 percent (Form 8814) [1]B9*3,866B9*38,579B9*4,734B9*4,734 B9*710 B9*710 B8-- B4[4] B 4[4]CC 15 percent~ C9Å~ C9zr^@~ C928~ C9& ~ C9q_~ C9Y~ C9ޯ~ C4{@~ C 4@DK 20 percent~ D9@~ D9 ~ D9$~ D96 ~ D9#~ D9hA~ D9Ԁ!A~ D4x@~ D 4h@EK 25 percent~ E9(@~ E9TA~ E9A~ E90@~ E9`@~ E9@@~ E90@~ E4@~ E 4@(FK 28 percent (capital gains) [2] F9*944F9*79,867F9*67,960 F9*333F9*12,454 F9*93F9*12,453~ FJ`@~ F J@GK 28 percent~ G9f I~ G9~ G9 ~ G9O~ G9~ G9 ~ G9f}~ G4@~ G 4@HC 31 percent~ H9P@~ H9 ~ H9Zk~ H9^~ H9T?A~ H9WA~ H9F~ H43@~ H 4Ԣ@IC 36 percent~ I9@@~ I9~ I9^~ I9F[~ I9fq~ I9 b A~ I9o~ I57@~ I 5@JC 39.6 percent~ J9@~ J9U~ J9P~ J9~ J96~ J9!~ J9B~ J4Ц@~ J 4<@KK Form 8615 [3] K8-- K8-- K8-- K8-- K8-- K8-- K8-- K4[4] K 4[4]!L7Returns of single personsL@LRLRL@L@L@L@L5L 5 MDTotal~ M0Є MQpAMQA~ M0 y~ M0ͺ/~ M0~ M0z/~ M1@~ M 1@NK 10 percent~ N9K)A~ N9.Bz~ N9~~ N9R~ N90 A~ N9 A~ N9A~ N4`s@~ N 4p@$OK 15 percent (Form 8814) [1] O9*956O9*8,810 O9*669 O9*669 O9*100 O9*100 O8-- O4[4] O J[4]PC 15 percent~ P9B}P9MqA~ P9 L~ P9hJ~ P9|S ~ P9JQ) ~ P9 ~ P4@~ P 4@QK 20 percent~ Q9(bA~ Q9HY ~ Q9W~ Q9F"~ Q9f~ Q9~ Q9N d~ Q4@~ Q 40@RK 25 percent~ R9@~ R9D?A~ R9Jzk~ R9\lA~ R9PmA~ R9`l@~ R9cA~ R4h@~ R 4@(SK 28 percent (capital gains) [2]~ S9@~ S92|~ S9ʇg~ S9A~ S9 VA~ S9@~ S9$IA~ S4@~ S 4@TK 28 percent~ T9-~ T9 m~ T9j}V~ T9K~ T9~ T9 ~ T9|~ T4@~ T 4؝@UC 31 percent~ U93A~ U9n!~ U9D~ U9"jX~ U9~ U9~ U92e~ U44@~ U 4@VC 36 percent~ V9 A~ V9+~ V9V a ~ V9~ V9~v~ V9~ V9*q~ V58@~ V 5@WC 39.6 percent~ W9 @~ W9~ W9.~ W9 ~ W9B~ W9~ W9h~ W4\@~ W 4@X[ Form 8615 [3]~ XM!A~ XYj ~ XY A~ XAJ~ XA_.A~ XA`+A~ XAu8~ XBT@~ X B7@nY`f* Estimate should be used with caution due to the small number of sample returns on which it is based.YEYEYEYEYEYEYEYEY EZ`[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made the election to report the child's investment income (if it was from interest or dividends totaling ZEZEZEZEZEZEZEZEZ E[`between $700 and $7,000) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependents' income.[E[E[E[E[E[E[E[E[ Ey\`q[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate.\E\E\E\E\E\E\E\E\ E]`[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,400. The returns in this rate classification are not distributed by tax rate.]E]E]E]E]E]E]E]E] E$^`[4] Percentage not computed.^E^E^E^E^E^E^E^E^ E@_`8NOTE: Detail may not add to totals because of rounding.`d@aib c d e e`b]SOURCE: IRS, Statistics of Income Bulletin, Winter 2001-2002, Publication 1136 (Rev. 3-2002).aabacadaeaeL]P^_44 ti]P 01p44 veti]P 0144 veti]P JK`44 egul]P JKp44 veti]P"#44 veti]\"#5 4  veti]P"<54 veti]P &&'T54 veti]P '&'l54 veti]P ,MN54 egul]P - 54 veti= F> ????m5hwоVEоVphT0q00hTAq0Fq0 mhT0gh]l07Dl0gh lfqq     "