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��@�,�Table 1.3 --1999, Individual Income Tax, 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&
L5P�5絮A~
7�5 鞟~
9簺�~
3苽�
)Salaries and wages~
3�� 5`N暑A~
7J]:
5�>�銩~
9赀}~
3|翉A
)Taxable interest~
3龆~
5抅�)~
7>X�~
5:拒~
9Dt/A~
3z偽
)Tax-exempt interest~
3V%~
5�#�~
7~挭~
5倻�~
9鄝餈~
3�O
) Dividends~
3蝌�~
5�
�~
7 5qA~
5�
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9溎A~
3d淔A
)State income tax refunds~
39�~
52.I~
7Ff~
5瀼-~
9磪A~
3l�A
)Alimony received~
3磼A~
5&鶯~
7@~
5€稔@~
9@~
3P�
A
Business or profession:357593
(
Net income~
3�#~
5黾�7~
76�~
5掔)~
9(
A~
3�
(Net loss~
3��~
5*'
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7お~
5~�!~
9癉餈~
3�/%
Sales of capital assets:357593
(Net gain in AGI~
3�5缕繟~
7錏~
5觀~
9oA~
3鷉�
(Net loss in AGI~
3=~
5�X~
7鎲�~
5~mt~
9累顯~
3€顼@
3)+Sales of property other than capital assets~
3瞿i~
5� :羱
7�P~
5Nm�~
9罎褸~
3副�
!)Taxable IRA distributions~
3�_A~
5篓�~
7�42~
5蜟+~
9�驚~
3碩0A
%)Pensions and annuities in AGI~
3z�~
5軎岺~
7⑦�~
5��/~
9P�A~
3猈
Rent and royalty:357593
(
Net income~
3z齞~
5JUF
~
7伊�~
56埍 ~
99鬇~
3�+A
(Net loss [1]~
3fv7~
5b酋~
7曩�~
5捹�~
9€@~
3�$A
$)Farm rental income less loss~
3� #A~
5�
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7L8A~
5漪AA~
9[聾~
3@@
:-2Partnership and S Corporation net income less loss~
3&~
5n蟁2~
7辸~
5^�*~
9`@~
3>�
-)%Estate and trust net income less loss~
3!~
5兀[~
7X�A~
5獅~
9敵@~
3�A
!)Farm net income less loss~
3庡|~
5r鰝龹
7鳅e~
5苨漱~
9�'袬~
3@I�
!)Unemployment compensation~
3畮�~
5n�-~
7捗�~
5�-4~
9N�@~
3新A
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��@' )Social security benefits in AGI~
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7N鰅~
5倆�~
9鹛鸃~
3茣1
!)Other income less loss~
!3R�:~
!5巟t~
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!3 �$A!!! !
!!#")Total statutory adjustments~
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~
"7�,~
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%3&M~
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%7>�;~
%5�Q~
%9@_訞~
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&&0'((Self-employed health insurance deduction~
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(5.:V~
(9€@~
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(())(!Medical savings account deduction~
)3 涜@~
)5�鬇~
)7罀軥~
)5`碱@~
)9x夽~
)3貪@))) )
))!*)Total itemized deductions~
*3FQ� *5€艫~
*7
=*5€嚗*繟~
*9M/A~
*3B蚘*** *
**-+(%Medical and dental expenses deduction~
+3
(g~
+5�-o~
+7謙�~
+5
g�~
+9p�@~
+3�A+++ +
++,(Taxes paid deduction~
,3B蟦 ~
,56欴?~
,7B�3~
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,,-(Interest paid deduction~
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.9L(A~
.3朤�... .
..(/( Casualty or theft loss deduction~
/3p匂@~
/5︓P~
/7 鍬~
/5�:~
/9嶡~
/3蔃/// /
//&0(Total miscellaneous deductions~
03贖h~
05�~
07�l~
05�~
09癷A~
030�5A000 0
00 1)Basic standard deduction~
13�r~
15贔7k~
176睅~
152s�'~
19�7O~
13覜111 1
11%2)Additional standard deduction~
23b槴~
25譄f~
27醄~
25騊~
29慃魼~
23蠱驚222 2
223)Taxable income~
332�35@�杨A~
37z"�
35@@錋~
39.搥~
33迗333 3
334)Total tax credits~
43n4�~
45獗�~
47騶C~
45r�~
49DoA~
43D�!A444 4
445(Child care credit~
53芓y~
55.G�~
57綠�~
55�=;A~
59鄝鉆~
53€镏@555 5
55*6("Credit for the elderly or disabled~
63�1A~
65爇郂~
67€f錊~
65r継 69- 63-666 6
667(Child tax credit~
73N�3~
75��~
77Z� ~
752wu~
79L?A~
73A777 7
778(Education credit~
83很�~
85nI#~
87�~
85膸HA 89- 83-888 8
889(Foreign tax credit~
93HA~
95J�-~
97.痺~
95�%�~
99喟鐯~
93阮A999 9
992:1*Earned income credit used to offset income:3:5:7:5:9:3::: :
::;0tax before credits~
;3箔F~
;5�u~
;7�77~
;5€&A ;9- ;3-;;; ;
;;<�(Minimum tax credit~
<�3蠧A~
<�5堆<�~
<�7圚A~
<�5幐3~
<�9饏@~
<�3€*褸<�<�<� <�
<�<�=(General business credit~
=3◣A~
=5`�'A~
=7貎
A~
=5τ%~
=9拉@~
=3锵@=== =
==*>("Empowerment zone employment credit~
>3惒@~
>5贎~
>7/癅~
>5€務@~
>9€F@~
>3餿@>>> >
>>*?("Nonconventional source fuel credit~
?3@钜@~
?5妻@~
?7€櫴@~
?5€M贎~
?90x@~
?3牂@??? ?
??@
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@3:妶@5€y桇葾~
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@5鞭澛A~
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@3F}@@@ @
@@A)Alternative minimum tax~
A3>#>~
A5^�~
A7瑮%A~
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A9繭霡~
A3`AAAA A
AAB)Total income tax~
B3偄�B5€�
&蔄~
B7N�
B5,寐A~
B9 }~
B3>
*BBB B
BBC)Total tax liability~
C3娵(C5€1�1薃~
C7
嘵
C5d娒A~
C9覡€~
C3躄qACCC C
CCD)Total tax payments~
D3"1�D5珴C藺~
D7皞咥D5€涬A~
D9N{�~
D32罤DDD D
DDE(Income tax withheld~
E3.絺E5"s耗A~
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E3蜳�EEE E
EEF(Estimated tax payments~
F32�#~
F5�.~
F7R性~
F5nY�"~
F9�A~
F3伍FFF F
FFG)Overpayment refunded~
G3栞�~
G5幪%~
G7睯�~
G5H~
G9蕂S~
G3*鱣GGG G
GG!H+Tax due at time of filing~
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H6饽d~
H8垄p~
H62晭~
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H4�6�HHH H
HH&I/ Footnotes at end of table.I2I2I2I2I2I2III I
II�J,�Table 1.3 --1999, Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalK,Status--Continued_L*W(All figures are estimates based on samples--money amounts are in thousands of dollars)MM#Returns of headsM$M#
Returns ofM$M@
Returns ofM!N'ItemN%
of householdsN&N%surviving spousesN&NAsingle personsN"O Number ofOAmountO Number ofOAmountO Number ofOAmount O PPreturnsPPreturnsPPreturnsPQ~
Q纞
Q 纞
Q"纞
Q$纞
Q&纞
Q(�*R)"Adjusted gross income less deficit~
R9狵=~
R3揸h~
R;`倔@~
R7蝀�~
R36帓
R3@蔊AS)Salaries and wages~
S9伯�~
S3绢朲~
S;郠顯~
S7z�€~
S3�-S3€竮┩AT)Taxable interest~
T9
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T3N笼~
T; 镫@~
T7噍A~
T3F\~
T3猯0U)Tax-exempt interest~
U9`禳@~
U3f�,~
U;F狜~
U7`Y錊~
U3兰;A~
U3&A2V) Dividends~
V9n~
V3Z鄹~
V;理覢~
V7纒麫~
V3
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V3�'�
W)State income tax refunds~
W9@�7A~
W3TB~
W;纜袬~
W7€承@~
W3Z�~
W3迌�X)Alimony receivedX9 **154,818X3**1,978,886
X;**
X7**~
X3h�A~
X3/�YBusiness or profession:Y9Y3Y;Y7Y3Y3Z(
Net income~
Z9�*O~
Z3V~
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Z3辻�~
Z3r�4
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[9�A~
[3�<;A~
[;n礍~
[7€貮~
[3鎼>~
[3汗T \Sales of capital assets:\9\3\;\7\3\3](Net gain in AGI~
]9�$"A~
]3郝�~
];@蠤~
]7A~
]3頺k~
]3ND�^(Net loss in AGI~
^9p! A~
^3旖A~
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^7下@~
^3�
#l)Total statutory adjustments~
l9殬~~
l3F兺~
l;T粿~
l7繨蹳~
l3R穴~
l3�*hAm(IRA payments~
m9H+A~
m3D�A~
m;鞗@~
m7飓@~
m3N貰~
m3�:A'n(Student loan interest deduction~
n9槬A~
n3鴥A~
n;H汙~
n7h嶡~
n3婙u~
n3zxD o(Payments to a Keogh plan~
o9&鉆~
o3h�A~
o;饛@~
o7K藹~
o3h$A~
o3頝k)p(!Deduction for self-employment tax~
p9vSP~
p3渊.A~
p;冶@~
p7i紷~
p3IA~
p3刭FA0q((Self-employed health insurance deduction~
q9�8A~
q3�7A~
q;▕@~
q7尧@~
q334~
q3�?"r(Moving expenses adjustment~
r9浪鞞~
r3p[麫 r;- r7-~
r30�A~
r3.�&)s(!Medical savings account deductions9*2,214s3*2,492 s;- s7-s3*17,049s3*14,628!t)Total itemized deductions~
t9歈�~
t3簝 ~
t; 酅~
t7#-~
t3�4o~
t3頻f"-u(%Medical and dental expenses deduction~
u9d�A~
u3歏R~
u;€Q罖~
u7@傆@~
u3.獆~
u3堿v(Taxes paid deduction~
v9
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v3虻�~
v;`@~
v7愶A~
v3嗧S~
v3F忭
w(Interest paid deduction~
w9vo�~
w3&ow~
w;胼@~
w7LIA~
w3FZA~
w3F庋
x(Contributions deduction~
x9槕BA~
x3�$~
x;� 郂~
x7雄麫~
x3啀�~
x3纨s(y( Casualty or theft loss deductiony9*10,999y3*52,331y;*2,025y7*10,237y3*33,180y3*298,131&z(Total miscellaneous deductions~
z9�5~
z3G�~
z;€u腀~
z7@f銨~
z3垺FA~
z3� {)Basic standard deduction~
{9桖�~
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{7葼A~
{36{~
{3
xy+%|)Additional standard deduction~
|95A~
|3麷A~
|;#癅~
|7n獲~
|3致7~
|3汎M})Taxable income~
}9~
}3蔿3~
};l鞞~
}7F論~
}3�"�
}3€贐壨A~)Total tax credits~
~9筑.~
~3萊[A~
~;�鍬~
~7爡釦~
~3螁*~
~3秝�(Child care credit~
9�q~
3濭2~
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7汙~
3愥鳣~
3€鲢@€
��@��
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�9�"A~
�3=
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�3抸/�)Alternative minimum tax~
�9@@~
�3,A~
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�7`~
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�3t�2A�)Total income tax~
�9.蠖~
�3:儌~
�;噼鐯~
�7|A~
�3晏=
~
�3v籒/�)Total tax liability~
�9"嚵~
�3釹�~
�; 滈@~
�7bA~
�3鶆
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�3篠�0�)Total tax payments~
�9�9�~
�3�>j~
�;袞駺~
�7�!~
�3*~2~
�3R截3��� �
���(Income tax withheld~
�9�~
�3俓8~
�; .馌~
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�9榶A~
�3諽�~
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�3J�,~
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���)Overpayment refunded~
�9fq�~
�3V戣 ~
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��!�+Tax due at time of filing~
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��n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� �
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��1�)[1] includes nondeductible rental losses.��������� �
��>�6NOTE: Detail may not add to total because of rounding.��������� �
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