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" " " "@ " "@*. #,##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  ,��C 8��C <�瘟亮C !8纹C !�C �C &8纹C 8��C &8纹�C &8纹C 8�亮C 8��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@� ��@ �@  �c� ���  ��@� ��@ ��@� ��@ ��@ ��@ ��@t ��@餑 ��@ ��@ ��@ ��@{ ��@{ ��@y ��@y ��@{ ��@ ��@ ��@ ��@ ��@ ��@y ��@T ��@{ ��@ ��@ ��@�,�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� u~ 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*' ~ 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    $)Farm rental income less loss~ 3� #A~ 5� �~ 7L8A~ 5漪AA~ 9[聾~ 3@@    :-2Partnership and S Corporation net income less loss~ 3&~ 5n蟁2~ 7辸~ 5^� *~ 9`@~ 3>�     -)%Estate and trust net income less loss~ 3!~ 5兀[~ 7X�A~ 5獅~ 9敵@~ 3�A    !)Farm net income less loss~ 3庡|~ 5r鰝龹 7鳅e~ 5苨漱~ 9�'袬~ 3@I�    !)Unemployment compensation~ 3畮�~ 5n�-~ 7捗�~ 5�-4~ 9N�@~ 3新A     �l@�! ��@" ��@ # ��@$ ��@ % ��@�& ��@' ��@�( ��@) ��@* ��@+ ��@t, ��@餑- ��@. ��@/ ��@0 ��@{1 ��@{2 ��@y3 ��@y4 ��@{5 ��@6 ��@7 ��@8 ��@9 ��@: ��@y; ��@T<� ��@{= ��@> ��@? ��@' )Social security benefits in AGI~ 3諻A~ 5u�~ 7N鰅~ 5倆� ~ 9鹛鸃~ 3茣1      !)Other income less loss~ !3R�:~ !5巟t~ !7N藿~ !5>睓~ !9@熙@~ !3 �$A!!! ! ! ! #")Total statutory adjustments~ "3g~ "5聻� ~ "7�,~ "5~ ~ "9*A~ "3VT=""" " " " #( IRA payments~ #3� �~ #5�*�~ #7vP�~ #5璬~ #9 冡@~ #3�(隌### # # # '$(Student loan interest deduction~ $3鎥�~ $5泬~ $7喛k~ $5磆,A $9- $3-$$$ $ $ $  %(Payments to a Keogh plan~ %3&M~ %5� �~ %7>�;~ %5�Q~ %9@_訞~ %3A%%% % % % )&(!Deduction for self-employment tax~ &3X~ &5失�~ &7)~ &5b�~ &9@� A~ &3\�A&&& & & & 0'((Self-employed health insurance deduction~ '3N�~ '5﨣�~ '7�9�~ '5歊H~ '9 &銨~ '3�?駺''' ' ' ' "((Moving expenses adjustment~ (3&3<�~ (5�*�~ (7詛A~ (5.:V~ (9€@~ (3惋@((( ( ( ( ))(!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~ *9 M/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~ ,5掜R0~ ,9&a<�~ ,3獪2,,, , , , -(Interest paid deduction~ -3�< ~ -5.鷤E~ -7傼�~ -5�%�4~ -9顜,~ -3�9L--- - - - .(Contributions deduction~ .3>.x~ .5R"�~ .7J岽~ .5��~ .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 0 0  1)Basic standard deduction~ 13�r~ 15贔7k~ 176睅~ 152s�'~ 19�7O~ 13覜111 1 1 1 %2)Additional standard deduction~ 23b槴~ 25譄f~ 27醄~ 25騊~ 29慃魼~ 23蠱驚222 2 2 2 3)Taxable income~ 332�35@�杨A~ 37z"� 35@@錋~ 39.搥~ 33迗333 3 3 3 4)Total tax credits~ 43n4�~ 45獗�~ 47騶C~ 45r�~ 49DoA~ 43D�!A444 4 4 4 5(Child care credit~ 53芓y~ 55.G�~ 57綠�~ 55�=;A~ 59鄝鉆~ 53€镏@555 5 5 5 *6("Credit for the elderly or disabled~ 63�1A~ 65爇郂~ 67€f錊~ 65r継 69- 63-666 6 6 6 7(Child tax credit~ 73N�3~ 75��~ 77Z� ~ 752wu~ 79L?A~ 73A777 7 7 7 8(Education credit~ 83很�~ 85nI#~ 87�~ 85膸HA 89- 83-888 8 8 8 9(Foreign tax credit~ 93HA~ 95J�-~ 97.痺~ 95�%�~ 99喟鐯~ 93阮A999 9 9 9 2:1*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@??? ? ? ? @ �l@�A ��@B ��@ C ��@D ��@ E ��@�F ��@G ��@�H ���I ���.J ��@K ��@tL �@餲M �c@N �p@O �~@P��@{Q�a@{R�^@yS��@yT�v@{U�p@V�s@W�i@X�x@Y�€@Z�_@y[�j@T\�h@{]�`@^�o@_�o@ @)Income tax after credits~ @3:妶@5€y桇葾~ @7R� @5鞭澛A~ @9^磡~ @3F}@@@ @ @ @ A)Alternative minimum tax~ A3>#>~ A5^�~ A7瑮%A~ A5>s)~ A9繭霡~ A3`AAAA A A A B)Total income tax~ B3偄�B5€� &蔄~ B7N� B5,寐A~ B9 }~ B3> *BBB B B B C)Total tax liability~ C3娵(C5€1�1薃~ C7 嘵 C5d娒A~ C9覡€~ C3躄qACCC C C C D)Total tax payments~ D3"1�D5珴C藺~ D7皞咥D5€涬A~ D9N{�~ D32罤DDD D D D E(Income tax withheld~ E3.絺E5"s耗A~ E7jI� ~ E5�,Fp~ E9.儈~ E3蜳�EEE E E E F(Estimated tax payments~ F32�#~ F5�.~ F7R性~ F5nY�"~ F9�A~ F3伍FFF F F F G)Overpayment refunded~ G3栞�~ G5幪%~ G7睯�~ G5H~ G9蕂S~ G3*鱣GGG G G G !H+Tax due at time of filing~ H4H�~ H6饽d~ H8垄p~ H62晭~ H:�5~ H4�6�HHH H H H &I/ Footnotes at end of table.I2I2I2I2I2I2III I I I �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$纞 Q&纞 Q(�*R)"Adjusted gross income less deficit~ R9狵=~ R3揸h~ R;`倔@~ R7蝀�~ R36帓 R3@蔊AS)Salaries and wages~ S9伯�~ S3绢朲~ S;郠顯~ S7z�€~ S3�- S3€竮┩AT)Taxable interest~ T9 �~ T3N笼~ T; 镫@~ T7噍A~ T3F\~ T3猯0U)Tax-exempt interest~ U9`禳@~ U3f�,~ U;F狜~ U7`Y錊~ U3兰;A~ U3&A2V) Dividends~ V9n~ V3Z鄹~ V;理覢~ V7纒麫~ V3 �~ V3�'�  W)State income tax refunds~ W9@�7A~ W3TB~ W;纜袬~ W7€承@~ W3Z�~ W3迌�X)Alimony receivedX9 **154,818X3 **1,978,886 X;** X7**~ X3h� A~ X3/�YBusiness or profession:Y9Y3Y;Y7Y3Y3Z( Net income~ Z9�*O~ Z3V~ Z;壮@~ Z7X�A~ Z3辻�~ Z3r�4 [(Net loss~ [9�A~ [3�<;A~ [;n礍~ [7€貮~ [3鎼>~ [3汗T \Sales of capital assets:\9\3\;\7\3\3](Net gain in AGI~ ]9�$"A~ ]3郝�~ ];@蠤~ ]7A~ ]3頺k~ ]3ND�^(Net loss in AGI~ ^9p! A~ ^3旖A~ ^;榘@~ ^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~ p3IA~ 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 吱~ 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�~ {3�~ {; 襄@~ {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~ ;瓒@~ 7汙~ 3愥鳣~ 3€鲢@€ ��@�� ��@� �p@ � �p@� �r@ � �r@�� �r@� �r@�� �w@� �~@.� �€@� �x@t� �w@餑� �p@� �s�� ���� ���� ���� ���� ���� ���� ���� ���� ���� ��@*€("Credit for the elderly or disabled€9*14,764€3*1,403 €;- €7-€3*123,221€3*24,432�(Child tax credit~ �9铕�~ �3螘~ �;@筠@~ �7繢袬~ �3�>)~ �30RA�(Education credit~ �9�"A~ �3= ~ �3抸/�)Alternative minimum tax~ �9@@~ �3,A~ �;纉@~ �7`~ �3vA~ �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 ~ �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~ �7膤A~ �3n鑤 ~ �3 A�'��� � � � �(Estimated tax payments~ �9榶A~ �3諽�~ �;熋@~ �7嗾�@~ �3J�,~ �3&9� ��� � � � �)Overpayment refunded~ �9fq�~ �3V戣 ~ �;b餈~ �7+A~ �3:櫭 ~ �3�0o��� � � � !�+Tax due at time of filing~ �<�纫0A~ �=� �~ �>€槊@~ �?P洋@~ �BJ� ~ �B抒[��� � � � n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � S�K** Data combined to avoid disclosure of information for specific taxpayers.��������� � � � 1�)[1] includes nondeductible rental losses.��������� � � � >�6NOTE: Detail may not add to total because of rounding.��������� � � � o�CgSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1999, Publication 1304 (Rev. 10-2001).������� � �= �<��!�#> ����?�?�?�?m暨{芮砣閣D�蟅�E�D�蟅淝躧T0�峲0T��嚎0躧TAq0Fq0 m躧T0樶{苋�]l0@醷Dl0樶{X�苋X�€�l�樓�qq     ��" ������������������������������