ࡱ> JM  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHILRoot Entry FJOJOKWorkbookSummaryInformation(DocumentSummaryInformation8D \pcxmoul00 Ba==xix1>1>1>141<rCalibri1?rCalibri1h>rCambria1rCalibri1 rCalibri"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) \(@\)*%#,##0" ";\-#,##0" ";0" ";@" "&!#,##0" ";\-#,##0" ";0" ";@" ""#,##0" ";\-#,##0" ";0" ";@" "1,#,##0" ";\-#,##0" ";0" ";@" "2-#,##0" ";\-#,##0" ";0" ";@" "0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)50#,##0" ";\-#,##0" ";\-\-" ";@" "61#,##0" ";\-#,##0" ";"0 ";@" "=8#,##0" ";\-#,##0" ";\-\-" ";@" " " "@FA#,##0" ";\-#,##0" ";"0 ";@" " \(General\)MH#,##0" ";\-#,##0" ";0" ";@" "YT#,##0.0" ";\-#,##0.0" ";\-\-" ";@" "MH#,##0" [r] ";\-#,##0" ";0" ";@" "KF#,##0" [r] ";\-#,##0" ";0" ";@" "]X#,##0.0" ";\-#,##0.0" ";\-\-" ";@" "a\#,##0.0" ";\-#,##0.0" ";\-\-" ";@" "UP#,##0" ";\-#,##0" ";0" ";@" "SN#,##0" ";\-#,##0" ";0" ";@" ""Yes";"Yes";"No""True";"True";"False""On";"On";"Off"],[$ -2]\ #,##0.00_);[Red]\([$ -2]\ #,##0.00\)                                                                      ff +  )  ,  *      P  P         ` !  %      "   # $ a % % D \  \ % \  \  @  H   l  `   l  !| !|  h   l   l   |  X   l   l   l  l   l   l   l   l  l   l |@ |@ |   l@   l@   l@ % l`   (\ (T %|@ %|  ||iݪO}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef [$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L [$ -}A} 00_)23[$ -}A} 00_)23[$ -}A} 00_)23[$ -}A} 00_)23[$ -}A}  00_)23[$ -}A}! 00_)23 [$ -}A}" 00_)[$ -}A}# 00_)[$ -}A}$ 00_)[$ -}A}% 00_)[$ -}A}& 00_)[$ -}A}' 00_) [$ -}A}( 00_)[$ -}}) }00_)[$ -##0.  }}* 00_)[$ -???##0.??? ??? ???}-}/ 00_)}A}1 a00_)[$ -}A}2 00_)[$ -}A}3 00_)?[$ -}A}4 00_)23[$ -}-}5 00_)}}7 ??v00_)̙[$ -##0.  }A}8 }00_)[$ -}A}9 e00_)[$ -}x};00_)[$##  }}< ???00_)[$???## ???  ??? ???}-}> 00_)}U}? 00_)[$## }-}@ 00_) 20% - Accent1M 20% - Accent1 ef % 20% - Accent2M" 20% - Accent2 ef % 20% - Accent3M& 20% - Accent3 ef % 20% - Accent4M* 20% - Accent4 ef % 20% - Accent5M. 20% - Accent5 ef % 20% - Accent6M2 20% - Accent6  ef % 40% - Accent1M 40% - Accent1 L % 40% - Accent2M# 40% - Accent2 L湸 % 40% - Accent3M' 40% - Accent3 L % 40% - Accent4M+ 40% - Accent4 L % 40% - Accent5M/ 40% - Accent5 L % 40% - Accent6M3 40% - Accent6  Lմ % 60% - Accent1M 60% - Accent1 23 % 60% - Accent2M$ 60% - Accent2 23ٗ % 60% - Accent3M( 60% - Accent3 23֚ % 60% - Accent4M, 60% - Accent4 23 % 60% - Accent5M0 60% - Accent5 23 %! 60% - Accent6M4 60% - Accent6  23 % "Accent1AAccent1 O % #Accent2A!Accent2 PM % $Accent3A%Accent3 Y % %Accent4A)Accent4 d % &Accent5A-Accent5 K % 'Accent6A1Accent6  F %(Bad9Bad  %) Calculation Calculation  }% * Check Cell Check Cell  %????????? ???+ Comma,( Comma [0]-&Currency.. Currency [0]/Explanatory TextG5Explanatory Text %0 : Followed Hyperlink 1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%6( Hyperlink 7InputuInput ̙ ??v% 8 Linked CellK Linked Cell }% 9NeutralANeutral  e%"Normal#:Normal_Table 3 2006 dp(Review) ;Noteb Note   <OutputwOutput  ???%????????? ???=$Percent >Title1Title I}% ?TotalMTotal %OO@ Warning Text? Warning Text %XTableStyleMedium9PivotStyleLight168dq:F3ffff̙̙3f3fff3f3f33333f33333\`|Table 2fRSPData BookData Book Ruth and Clay2009 Data BookWorking Master tablesTables 2_3_4 2009 wm.xlsxTable 2Table 3Table 4YYYFOOTER1<SS  ; @SOURCE: Research, Analysis, and Statistics, Office of Research.Type of returnUnited States, total [1]Income taxes, totalC or other corporation [2]Partnership, Form 1065Individual [3]Estate and trust, Form 1041Employment taxes [4] S corporation, Form 1120 S &Individual estimated tax, Form 1040 ES,Estate and trust estimated tax, Form 1041 ES2 Forms 1040 C, 1040 NR, 1040NR EZ, 1040 PR, 1040 SS8NOTE: Detail may not add to totals because of rounding.Forms 1040, 1040 A, 1040 EZPercentage changePTable 2. Number of Returns Filed, by Type of Return, Fiscal Years 2012 and 2013M[Numbers are in thousands for Fiscal Year 2013 details by State, see Table 3][2] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120 C (cooperative association income tax return); 1120 F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120 FSC (foreign sales corporation income tax return); 1120 H (homeowner association income tax return); 1120 L (life insurance company income tax return); 1120 ND (return for nuclear decommissioning funds); 1120 PC (property and casualty insurance company income tax return); 1120 POL (income tax return for certain political organizations); 1120 REIT (real estate investment trust income tax return); 1120 RIC (regulated investment company income tax return); and 1120 SF (income tax return for settlement funds). Form 1120 X (amended corporation income tax return) is included with Supplemental documents in this table. Excludes Form 990 T (tax-exempt organization unrelated business income tax return), which is included under Tax-exempt organizations in this table, although the tax reported on these returns is combined with Business income taxes in other tables.[4] Includes Forms 940 (employer s Federal unemployment tax return); 940 EZ (employer s Federal unemployment tax return, short form); 940 PR (unemployment tax return for Puerto Rico residents); 941 (employer s quarterly tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941 PR/SS (employer s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 943 (employer s tax return for agricultural employees); 943 PR/SS (employer s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 944 (employer s annual tax return); 944 PR/SS (employer s annual tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 945 (tax return of withheld income tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S.-source income of foreign persons); and CT 1 (railroad retirement tax return). Forms 941 X (adjusted employer s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943 X (adjusted employer s tax return for agricultural employees); 944 X (adjusted employer s tax return); 945 X (adjusted annual return of withheld Federal income tax or claim for refund); and CT 1X (adjusted railroad retirement tax return) are included in Supplemental documents.[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W 2, and W 2G, and Schedule K 1); tax-exempt bond returns (Forms 8038, 8038 CP, 8038 G, 8038 GC, 8038 T, 8038 TC, and 8328); and employee retirement benefit plan returns (Forms 5500, 5500 EZ, and 5500 SF). See Table 13 for information on tax-exempt bond returns. See Tables 13 and 23 for information on employee retirement benefit plans. See Table 14 for data on information returns.Estate tax [5]Gift tax, Form 709 [6]Excise taxes [7]Tax-exempt organizations [8]Supplemental documents [9][6] The American Taxpayer Relief Act (ATRA) of 2012 extended the $5 million gift tax exemption level that was established under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The ATRA extended portability rules related to the passing of an exemption amount from a decedent to a surviving spouse and indexed the exemption amount to inflation. These tax law changes may have encouraged increased gift tax filings both in Fiscal Years 2012 and 2013.<[7] Includes Forms 11 C (occupational tax <and registration for wagering return); 720 (excise tax return); 730 (excise tax return for wagering); 2290 (heavy highway vehicle use tax return) and 5330 (excise taxes related to employee retirement benefit plans return). Excludes excise tax returns filed with the U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Form 4720 (excise tax return of charities and other persons) is included with Tax-exempt organizations in this table. The Calendar Year 2011 deadline to file Form 2290 was extended from August 31, 2011, to November 30, 2011, resulting in a significant decrease in the number of Forms 2290 filed in Fiscal Year 2011 and a corresponding increase in filings in Fiscal Year 2012, as many 2011 filings were delayed until Fiscal Year 2012.[8] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990 EZ (tax-exempt organization information return, short form); 990 N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990 EZ); 990 PF (private foundation information return); and 990 T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of charities and other persons); 5227 (split-interest trust information return); and 8872 (political organization report of contributions and expenditures). Tax collected on Form 990 T is combined with Business income taxes in other tables.[9] Includes Forms 941 X (adjusted employer s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943 X (adjusted employer s tax return for agricultural employees); 944 X (adjusted employer s tax return); 945 X (adjusted annual return of withheld Federal income tax or claim for refund); 1040 X (amended individual income tax return); 1041 A (information return of charitable contribution deductions by certain trusts); 1120 X (amended corporation income tax return); 4868 (automatic filing extension for individuals); 5558 (filing extension for certain employee retirement plan returns); 7004 (automatic filing extension for corporations); 8752 (required payment or refund for certain S corporations and partnerships); 8868 (automatic filing extension for tax-exempt organizations); and CT 1X (adjusted railroad retirement tax return).L[5] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706 GS(D) (generation-skipping transfer tax return for distributions); 706 GS(T) (generation-skipping transfer tax return for terminations); and 706 NA (estate and generation-skipping transfer tax return for nonresident aliens).[3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040 A (individual income tax return, short form); 1040 EZ (individual income tax return for single and joint filers with no dependents); 1040 C (income tax return for departing aliens); 1040 NR (nonresident alien income tax return); 1040NR EZ (income tax return for certain nonresident aliens with no dependents); 1040 PR (self-employment income tax return for Puerto Rico residents); and 1040 SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents). Form 1040 X (amended individual income tax return) is included with Supplemental documents in this table."7 8:WUcc PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!0ktheme/theme/theme1.xmlYOoE#F{oc'vGuر[hF[x=N3' G$$DA\q@@VR>Ѡԯٴ++2a,/$nECA6٥D-ʵ? dXiJF8,nx (MKoP(\HbWϿ})zg'8yV#x'˯?oOz3?^?O?~B,z_=yǿ~xPiL$M>7Ck9I#L nꎊ)f><|HL|3.ŅzI2O.&e>Ƈ8qBۙ5toG1sD1IB? }J^wi(#SKID ݠ1eBp{8yC]$f94^c>Y[XE>#{Sq c8 >;-&~ ..R(zy s^Fvԇ$*cߓqrB3' }'g7t4Kf"߇ފAV_] 2H7Hk;hIf;ZX_Fڲe}NM;SIvưõ[H5Dt(?]oQ|fNL{d׀O&kNa4%d8?L_H-Ak1h fx-jWBxlB -6j>},khxd׺rXg([x?eޓϲكkS1'|^=aѱnRvPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0ktheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]    @v  dMbP?_*+%&?'?(?)?MAdobe PDFS odXXLetterPRIV ''''0\KhCFFSMTJAdobe PDF ConverterResolution1200dpiPageSizeLetterPageRegionLeadingEdgeInputSlotOnlyOne0EBDAStandard"dXX&U} m*F} mF} m F} IF}  F ;@@ @GIIIII I I I M MMMIIIII IQQQIQQQQQQA d eee b bbb f\p@\t@ ]g^?^@^@ _` A``N Aas i?H JRAARXAW|u'(?H KS@S@X|5H K T@Tֱ@Yͨ5ӿH KTT@T̬@YRly?H K T AT`A Ycȴſ H L UAU(A Zx4)5ȿ H L  U`@U@@ ZiP @ H K  T@T9@ Yʬ'@ H K T@T@ Yf)-[@ H K Ty@T@YA@H JR@RA@W՗ ?H NR;@R@@WLh/2@H NR o@Rs@W%sp9@H NR@Rh@Wf8H NR\@Rܖ@WD8@H OV @V@@[vO( H ccccPPP ccccDDD ccccBBB ccccEEE ccccBBB ccccBBB ccccBBB ccccBBB ccccCCC c cccCCC h hhhDl2&@@@@@@@@@@4@@@@@@$$$$$$$$$$>@ r7ggD@  Oh+'0HPdx  cxmoul00 cxmoul00Microsoft Macintosh Excel@o@zh@AJO՜.+,0 PX|  Internal Revenue Service Table 2'Table 2'!Print_Area  Worksheets Named Ranges F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObj r