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�_@�n@�l@�M@�n@�l@�p@�u@�n@�l@�`@�l@�l@�t@�l@�l@�y@�s@�i@iaTable 5.--1999 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of ia$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status_WW[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more Returns with! Returns without "
Total#U.S. income tax#U.S. income tax"Income concept, item$Number$$Number$$Number$
$of$Amount$of $Amount$of $Amount%&returns&&returns&&returns& " '(1) '(2) '(3) '(4) '(5) '(6)%
RAdjusted Gross Income Concept
$
$
$
$
$
$SSalaries and wages~
(婃}G€uo吐A~
(炠}G€�3搪A~
C貕@~
(讣ABusiness or profession:(G(GC(
S Net income~
(纋A~
G"q�~
(癶A~
Gz_~
C@p@~
(€谲@S Net loss~
((A~
G2:�~
(8A~
G.(�~
C纆@~
(愢@
Farm:(G(GC(S Net income~
(€F袬~
G�*A~
(€C袬~
GfH5~
C(@~
(0w@S Net loss~
(€鐯~
G龻|~
(€鐯~
G�{~
CL@~
(谸0(Partnership and S corporation net income(G(GC(5- after Section 179 property deduction: [1](G(GC(S Net income~
(~�3~
GJXH0~
(︵3~
G蚺E0~
C`s@~
(罀銨S Net loss~
(D�A~
G贅~
(h�A~
G.褋~
C竵@~
(�A Sales of capital assets:(G(GC(S Net gain~
(磊7A~
GrT^~
(F]_~
G趠U^~
Cx婡~
(L�$AS Net loss~
(A~
G�$*A~
(xmA~
G84~
C皒@~
(\慇4,Sales of property other than capital assets:(G(GC(S Net gain~
(汹鶣~
G侯|~
(鹩鶣~
G憒~
C€[@~
(j稝S Net loss~
(貥A~
G�EA~
(X�A~
GR�~
C鄆@~
(@!STaxable interest received~
(,鞟A~
G渡�~
(鶵�~
G&┄~
Ch朄~
(� ASTax-exempt interest~
(€�)A~
G�~
(8�)A~
G觊{~
C 丂~
(`罔@S Dividends~
(抑€~
GZ�
~
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(燻A7S/Pensions and annuities in adjusted gross income~
(魺A~
Gb纜~
(T�A~
G捊{~
C€r@~
(�,蠤 �l@!�M@"�n@#��@$��@%�P@&�n@'�l@(�X@)�n@*�l@+�x@,�p@-��@.��@/�y@0�l@1�j@2�@3�t@4�|@5��@6��@7�~@8�}@9��@:�l@;�@<��v@=�z@>�u@?�v@
Rent: ( G ( G C (!S Net income~
!(爢A~
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!(6虭:"S2 Net loss, total (deductible and nondeductible)~
"(TBA~
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"C€n@~
"(斈@)#S! Nondeductible rental loss~
#(€~A~
#G猏g~
#(PzA~
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#C繾@~
#(颞@$Royalty:$($G$($G$C$(%S Net income~
%( 饼@~
%G灨�~
%(皎鼲~
%G鰅�~
%C``@~
%(@&S Net loss~
&(j碄~
&G ]鉆~
&(_碄~
&G V鉆~
&C&@~
&(L@'Estate or trust:'('G'('G'C'((S Net income~
((鬇~
(G<~
((@~
(G贗�~
(C繱@~
((O禓)S Net loss~
)(@~
)G�%A~
)(婕@~
)G杙*~
)C8@~
)(€/葽 *SState income tax refunds~
*(庂E~
*GFqH~
*(z袳~
*GN蔊~
*C(€@~
*(€弈@+SAlimony received~
+(涟@~
+G霸A~
+)桨@~
+JD�A~
+D@~
+)繴@9,S1Social Security benefits in adjusted gross income~
,(�A~
,G杊Z~
,(p�A~
,Gv
Z~
,C皕@~
,(榷@--S%Social Security benefits (nontaxable)~
-(�A~
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-C皕@~
-(怈!.SUnemployment compensation~
.(€哭@~
.G棒�@~
.(嫁@~
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.C,@~
.(繮@/SOther income~
/(\-A~
/GJ�~
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/G�7�~
/C€q@~
/(€鎏@0S
Other loss~
0(€/轅~
0G綼U~
0(�'轅~
0G燭5A~
0C?@~
0(x嶡'1SForeign-earned income exclusion~
1(呚@~
1Ge~
1(n谸~
1Ge~
1CW@~
1(楹@2STotal income~
2(贠�2G懖傉A~
2(�6�2G€�~誂~
2C橜~
2(毦J$3SStatutory adjustments, total~
3(D�.A~
3G囬~
3(,�.A~
3GN>�~
3C`€@~
3(1睝:4S2 Payments to Individual Retirement Arrangements~
4(狖兀~
4Gl�A~
4(@@~
4G臉A~
4CK@~
4(@e@>5S6 Payments to self-employed retirement (Keogh) plans~
5(A~
5G=~
5(tA~
5GR�<~
5CD@~
5(榿@&6S Moving expenses adjustment~
6(@誊@~
6G0iA~
6(朗蹳~
6G(hA~
6C@~
6(€@@7TAdjusted gross income~
7*贠�7H T誂~
7*�6�7H€聄O誂~
7E橜~
7*趗J-8S%Investment interest expense deduction~
8(@"A~
8GB`Q~
8(�$~
8G嶯'~
8C岪~
8(�*,9$Total tax preferences excluded from 9(9G9(9G9C9(':S adjusted gross income [2]~
:(V�3~
:Gv顛~
:(枛3~
:Gr⿰~
:C€丂~
:( (闌6;.Total alternative minimum tax preference items;(;G;(;G;C;(:<�2 (excluding tax-exempt interest from private <�(<�G<�(<�G<�C<�(=S activity bonds)~
=(V褸~
=G0�A~
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=(,6>.Passive activity loss (alternative minimum tax>(>G>(>G>C>(?S adjustment)~
?(溁A~
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?(��@�l@A�w@B�b@C��@D��@ E��@F�o@G�e@H�o@I�t@J�l@K�a@L�d@M�p@N�p@O�\@P��@Q��@R�c@S��@T��@U��@V��@W�w@X�s@Y��@Z��@[�k@\�}@]�v@^�t@_�y@@UExpanded income~
@+蜲�@I�/覂誂~
@+�6�@I€M憗誂~
@F橜~
@+&$"AZFootnotes at end of table.A,A,A,A,A,A,iBaTable 5.--1999 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of BBBBBBtCl$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedCCCCCC_DWW[All figures are estimates based on samples--money amounts are in thousands of dollars]D-D-D-D-D-D-E/E.'Returns with income of $200,000 or moreE/E/E/E/E/FF0F1F2Returns withF3F2Returns withoutF2G"
G.TotalG4G/U.S. income taxG4G/U.S. income taxG/H"Income concept, itemH5NumberH5H5NumberH5H5NumberH5I
I5ofI5AmountI5of I5AmountI5of I5AmountJ%J6returnsJ6J6returnsJ6J6returnsJ6K7K8(1)K8(2)K8(3)K8(4)K8(5)K8(6)0LR(Adjusted Gross Income Concept--ContinuedL5L5L5L5L5L5MVExemption amount~
M)跧~
MJvYM~
M)N蠭~
MJ�0M~
MD悈@~
M)fNItemized deductions:N(NGN(NGNCN(2OS* Total per adjusted gross income concept~
O(z剦~
OG�7�&~
O(�~
OG"�<&~
OC詶@~
O(�S-PS% Charitable contributions deduction~
P(F&�~
PG^2d~
P(X侤A~
PG慫~
PC創@~
P(€BA#Q Interest paid deduction:Q(QGQ(QGQCQ(5RS- Total per adjusted gross income concept~
R(^s~
RG薰"~
R(T�|U.S. income tax|}"Income concept, item}$Number}$}$Number}?}$Number}$~
~$of~$Amount~$of ~?Amount~$of ~$Amount%&returns&&returns@&returns&€�l@��d@��_@��z@��_@��n@��l@��M@��n@��l@��p@��u@��n@��l@��`@��l@��l@��t@��l@��l@��y@��s@��i@���@��M@��n@���@���@��P@��n@��l@��X@€7€'(1)€'(2)€'(3)€A(4)€'(5)€'(6)�RExpanded Income Concept����(���SSalaries and wages~
�(jQ~�G娤锹A~
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�Cp孈~
�(傍A�Business or profession:�(�G�(�G�C�(�S Net income~
�(�A~
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�(Q跕�S Net loss~
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A~
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�Farm:�(�G�(�G�C�(�S Net income~
�(@褸~
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�(h@�S Net loss~
�(@凌@~
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�(�轅0�(Partnership and S corporation net income�(�G�(�G�C�(5�- after Section 179 property deduction: [1]�(�G�(�G�C�(�S Net income~
�(P?*A~
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�(J
b~
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"�S Net loss~
�(�A~
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�(垻@4�,Sales of property other than capital assets:�(�G�(�G�C�(�S Net gain~
�(礼鸃~
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�G庂}~
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�(K盄�S Net loss~
�(A~
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�(€@!�STaxable interest received~
�(騦�~
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A�STax-exempt interest~
�(>v7~
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�(� �~
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�(C茾:�S2 Net loss, total (deductible and nondeductible)~
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�)**
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�)**9�S1Social Security benefits in adjusted gross income~
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螥-�S%Social Security benefits (nontaxable)~
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�(\�A~
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Other loss~
�(�*釦~
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�(@佱@~
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�(@ピ@�STotal income~
�(W��G€H氄A~
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�(6�=~
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�(喇�@~
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�(坤蹳~
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�)@Q@�TAdjusted gross income~
�*W��H乺k誂~
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�(t�!A~
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�(撇#~
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�(4<A,�$Total tax preferences excluded from �(�G�(�G�C�('�S adjusted gross income [2]~
�(^�7~
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�(�
A6�.Total alternative minimum tax preference items�(�G�(�G�C�(:�2 (excluding tax-exempt interest from private �(�G�(�G�C�(�S activity bonds)~
�(纏褸~
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�(!稝6�.Passive activity loss (alternative minimum tax�(�G�(�G�C�(�S adjustment)~
�(A~
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�+湈1A"�ZFootnotes at end of table.�9�9�9�9�9�9i�aTable 5.--1999 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of t�l$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]�������/�'Returns with income of $200,000 or more��������� Returns with�!� Returns without� �"
�Total�#�U.S. income tax�#�U.S. income tax��"Income concept, item�$Number�$�$Number�$�$Number�$��l@��l@��a@��d@��j@��p@��\@���@���@���@��c@���@���@���@���@���@��w@��s@���@���@��k@��@��v@��t@��y@��T@��h@��w@��x@��x@��}@���@�
�$of�$Amount�$of �$Amount�$of �$Amount�%�&returns�&�&returns�&�&returns�&�7�'(1)�'(2)�'(3)�'(4)�'(5)�'(6)*�X"Expanded Income Concept--Continued�B�B�B�B�B�B�VExemption amount~
�(
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�(l翤�Itemized deductions:�(�M�(�M�C�(2�S* Total per adjusted gross income concept~
�(Α�~
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