\pJNW  =UI #&=OeaB  dMbP?_"*+%H1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1 xArial1'x MS Sans Serifns Serifw1 Arial1'x Courier Newrier Newifw1 xArial&?'?(?)?M d,,"d,,??@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" ";;@" " " "@*.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 "8C  C  (C  ,C 8C <C !8C !C C &8C 8C &8C &8C 8C 8C "8C  C  C C  ,C  C  C  (C . ,C ' C   C  C &#<C &#<C %#<C %#<C (#<C (#<C )#<C )#<C *#<C ) ,C & ,C * ,C ( ,C &8C 8C & ,C U} #}  } I} } I} I} $   l@h /@ t@l @n  c   @ @h @ @ @ @t @G @ @ @ @ @ @{ @{ @ @ @ @ @ @ @{ @T @ @ @ @+C#INDIVIDUAL INCOME TAX RETURNS, 1997p,hTable 1.3 -- 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    ~ ~ ~ ~ ~ ~     * )"Adjusted gross income less deficit~ 3 0 5 A~ 7Nٸ  5A~ 9F~ 3        )Salaries and wages~ 3_ 5A~ 7*  5(iA~ 9j~ 3!        )Taxable interest~ 3n ~ 5J(~ 7H~ 5J>~ 9F~ 3:       )Tax-exempt interest~ 3j,~ 5f ~ 7v~ 5C~ 9O@~ 3 A       ) Dividends~ 3 ~ 5U~ 7~ 5:~ 9(KA~ 3J       )State income tax refunds~ 3R~ 5>@\~ 7~ 5ȃ~ 9!~ 3A    )Alimony received~ 36A~ 5/~ 7@~ 5O@~ 9*@~ 3@    Business or profession:357593    ( Net income~ 3@~ 5Z52~ 7p~ 5B%~ 9` A~ 3:    (Net loss~ 3~ 5R~ 7V~ 5~ 9p@~ 30     Sales of capital assets:357593    (Net gain in AGI~ 3`~ 5cV~ 7Bŧ~ 5 c@~ 9 A~ 3qe    (Net loss in AGI~ 3~ 5~ 7C~ 5R~ 9@~ 3@    3)+Sales of property other than capital assets~ 3j{j~ 5:ݦ~ 73A~ 5^~ 9@@~ 3@    !)Taxable IRA distributions~ 3rF{~ 5( ~ 7Z~ 5e ~ 90@~ 3A    %)Pensions and annuities in AGI~ 3~ 5N=~ 7\~ 5)~ 9haA~ 3[    Rent and royalty:357593    ( Net income~ 3e~ 5G ~ 7~ 5^U ~ 9@~ 35    (Net loss~ 3$F~ 5~ 7~ 5Q|~ 9@~ 3!    $)Farm rental income less loss~ 3 $A~ 5:i~ 7<`A~ 5f~ 9κ@~ 3:@    :-2Partnership and S Corporation net income less loss~ 31p~ 5!(~ 7= ~ 5!~ 9@~ 3a    -)%Estate and trust net income less loss~ 3A~ 52w~ 7$A~ 5~ 9׸@~ 3pA    !)Farm net income less loss~ 3~ 5^~ 7i~ 5~ 9@~ 30     l@h! @" @l# @n$ @% @ & @' @h( @) @* @+ @t, @G- @. @/ @0 @1 @2 @{3 @{4 @5 @6 @7 @8 @9 @: @{; @T< @= @> @? @! )Unemployment compensation~ 3Ҳ~ 5Z~ 7sJA~ 5r~ 9A~ 3<A      '!)Social security benefits in AGI~ !3~ !5.~ !7@F~ !5 ~ !9@~ !3-!!! ! ! ! ")Other income less loss~ "3V#!~ "5B݌~ "7L~ "58~ "9@~ "3&&""" " " " ##)Total statutory adjustments~ #3z~ #51 ~ #7 ?~ #5~ #9A~ #3B### # # # $(Primary IRA payments~ $3zY~ $5~ $7R%~ $5_~ $9@~ $3@$$$ $ $ $ %(Secondary IRA payments~ %3@~ %5@~ %7\@~ %5@d@ %9*9 %3*22%%% % % %  &(Payments to a Keogh plan~ &3vH~ &5p~ &769~ &5ʻ~ &9@~ &35@&&& & & & )'(!Deduction for self-employment tax~ '328~ '5*~~ '7aA~ '5K~ '9^ A~ '3 A''' ' ' ' 0(((Self-employed health insurance deduction~ (3}~ (5J2~ (7xAA~ (5ZQ~ (9r@~ (3@t@((( ( ( ( ")(Moving expenses adjustment~ )36/~ )5jp~ )7 A~ )5P~ )9@@~ )3&@))) ) ) ) !*)Total itemized deductions~ *3Nc*5gA~ *7~ *5,wm~ *9.A~ *3eA*** * * * -+(%Medical and dental expenses deduction~ +3V@~ +5T~ +7~ +56~ +9w@~ +3tA+++ + + + ,(Taxes paid deduction~ ,3~ ,5j4~ ,7^c~ ,5o(~ ,90-A~ ,3q,,, , , , -(Interest paid deduction~ -3VMW~ -5v\;~ -7"4~ -5.~ -9%A~ -3|--- - - - .(Contributions deduction~ .3j~ .5j2~ .7Q~ .5"~ .90~ .3l|... . . . (/( Casualty or theft loss deduction~ /3P@~ /5@~ /7`J@~ /50]$A/9*1,115/3*2,911/// / / / &0(Total miscellaneous deductions~ 035~ 05BCS ~ 07U~ 05fH~ 09 F A~ 03$,A000 0 0 0  1)Basic standard deduction~ 13:|:~ 15/!f~ 17g~ 15u(~ 19!^~ 13D111 1 1 1 %2)Additional standard deduction~ 23~ 25>-~ 27 J^~ 25>~ 290@~ 23 @222 2 2 2 3)Taxable income~ 33^35A~ 37Jb] 35Z A~ 39~ 332333 3 3 3 4)Total tax credits~ 43t~ 45V~ 47ʔ~ 45~ 49P@~ 43آA444 4 4 4 5(Child care credit~ 53*a~ 55d~ 57~ 55F-c~ 59`@~ 53@555 5 5 5 *6("Credit for the elderly or disabled~ 638<A~ 65 (@~ 67@@~ 65y@ 69- 63-666 6 6 6 7(Foreign tax credit~ 73t~ 75֟~ 775A~ 75vg~ 79@~ 73( A777 7 7 7 281*Earned income credit used to offset income838587858983888 8 8 8 90tax before credits~ 93~ 95~ 97nԀ~ 95*A 99- 93-999 9 9 9 :(Minimum tax credit~ :3@~ :5$A~ :7@~ :5"~ :9@~ :3 @::: : : : ;(General business credit~ ;38A~ ;57)A~ ;7(\A~ ;5l*~ ;9 @~ ;3!@;;; ; ; ; *<("Empowerment zone employment credit~ <3p@~ <5@~ <7@~ <5@ <9 <3<<< < < < *=("Nonconventional source fuel credit~ =3f@~ =5`@~ =7@~ =5@ =9 =3=== = = =  >)Income tax after credits~ >3.G>5A~ >7= ~ >5ʫ*}~ >9^q~ >3B>>> > > > ?)Alternative minimum tax~ ?3"A~ ?5s~ ?72A~ ?5 ~ ?9s@~ ?3A??? ? ? ? @ l@hA @B @lC @nD @E @ F G .H .I @J t@K @t L c@WM p@N ~@O u@Pa@Q^@R@{Sv@{Tp@Us@Vi@Wx@Xn@Y_@Zj@{[h@T\`@]o@^o@_@@)Total income tax~ @3I@5A~ @7 ~ @5@}~ @9qAA~ @3|@@@ @ @ @ A)Total tax liability~ A3"A5PA~ A7J A5_UmA~ A9~ A3uAAA A A A B)Total tax payments~ B3B5xfA~ B7J B5LfA~ B9z˒~ B3bԶBBB B B B C(Income tax withheld~ C3CcC5ZAYA~ C7~Lo ~ C5Z ^~ C9AA~ C3rgCCC C C C D(Estimated tax payments~ D3*3 ~ D5Z&~ D7p~ D5~ D9'A~ D3DDD D D D E)Overpayment refunded~ E3>[~ E5T~ E7`B~ E5~@ ~ E9?Y~ E35AEEE E E E !F+Tax due at time of filing~ F42p~ F6&c~ F8~ F6F~ F:.A~ F4^FFF F F F &G/ Footnotes at end of table.G2G2G2G2G2G2GGG G G G +HC#INDIVIDUAL INCOME TAX RETURNS, 1997H2H2H2H2H2H2HHH H H H pI,hTable 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalJ,Status--Continued_K*W(All figures are estimates based on samples--money amounts are in thousands of dollars)LL#Returns of headsL$L# Returns ofL$L@ Returns ofL! M'ItemM% of householdsM&M%surviving spousesM&MAsingle personsM"N Number ofNAmountN Number ofNAmountN Number ofNAmountOOreturnsOOreturnsOOreturnsOP~ P~ P ~ P"~ P$~ P&~ P(*Q)"Adjusted gross income less deficit~ Q9~ Q323Z~ Q;@@~ Q7z~ Q3 Q3gAR)Salaries and wages~ R9z~ R3cO~ R;@u@~ R7bN~ R3:y R3@TAS)Taxable interest~ S9J ~ S3&~ S;T@~ S7P?A~ S3f~ S3n T)Tax-exempt interest~ T9|@~ T3~6~ T;@~ T79@~ T3.lk~ T36"U) Dividends~ U93A~ U3V~ U;t@~ U7A~ U3ju~ U3Jk  V)State income tax refunds~ V9ZW~ V3&4~ V;@~ V7u@~ V3*z~ V3 AAW)Alimony received~ W9PA~ W3d?A W;- W7-~ W3x A~ W3XBusiness or profession:X9X3X;X7X3X3Y( Net income~ Y9JH~ Y3~ Y;@~ Y7(CA~ Y3^o~ Y3laZ(Net loss~ Z9 A~ Z3W~ Z;@~ Z7@~ Z3&+:~ Z3fg1 [Sales of capital assets:[9[3[;[7[3[3\(Net gain in AGI~ \9Pe)A~ \3J~ \;&@~ \7RA~ \3~ \3FĊ](Net loss in AGI~ ]9 iA~ ]3A~ ];`@~ ]7}@~ ]3j\W~ ]33^)+Sales of property other than capital assets~ ^9@~ ^3~ ^;j@~ ^7~ ^3A~ ^38!_)Taxable IRA distributions~ _9pA~ _3J_;*2,237_7*11,586~ _3B=A~ _3N%`l@ha}@bY@lcj@ndh@e~@ f@g@.h@.i@j@kv@tl{@Gm|@nr@o@p@q@r@{sy@{t@ut@vw@ww@x|@y~@zx@{{@T|r@}q@~y@@%`)Pensions and annuities in AGI~ `9FE~ `3:~ `;@o@~ `7uA~ `3*v~ `3zaRent and royalty:a9a3a;a7a3a3b( Net income~ b9IA~ b3~]~ b;@~ b7U@~ b3^^~ b3jc(Net loss~ c9xA~ c3p~ c;@~ c7@~ c3N~ c3R$d)Farm rental income less loss~ d9@~ d3`@ d;*3 d7*170~ d3\ A~ d3M:e-2Partnership and S Corporation net income less loss~ e98A~ e3~ e;@~ e7@~ e38T~ e3J̽-f)%Estate and trust net income less loss~ f9@~ f3A~ f;@~ f7@~ f3 A~ f3 r!g)Farm net income less loss~ g9`@~ g3P`  g;*406g7*-10,383~ g3A~ g3!h)Unemployment compensation~ h9XI~ h3h;*1,199h7*1,613~ h3׌~ h3r?'i)Social security benefits in AGI~ i9@ A~ i3Y<~ i;@~ i7@~ i3~ i3nj)Other income less loss~ j9ؗA~ j3 /A~ j;@~ j7@*@~ j34A~ j3%#k)Total statutory adjustments~ k9o8A~ k3Z~ k;:@~ k7@Z@~ k39~ k3zfl(Primary IRA payments~ l9A~ l3(5Al;*1,469l7*2,771~ l3n]~ l3rm(Secondary IRA payments m9- m3- m;- m7-~ m3O@~ m3 @ n(Payments to a Keogh plan~ n9@~ n3 An;*1,140n7*7,918~ n3A~ n3O6A)o(!Deduction for self-employment tax~ o9Q2A~ o3^5~ o;0@~ o7@~ o32]~ o3rD0p((Self-employed health insurance deduction~ p90hA~ p3HA~ p;@~ p7P@~ p3~.~ p3!A"q(Moving expenses adjustment~ q9 @~ q3@q;*1,199q7*2,082~ q3 A~ q3`A!r)Total itemized deductions~ r9BA~ r3B~ r;@%@~ r7/A~ r3~ r3W -s(%Medical and dental expenses deduction s9 s3 s; s7~ s3c~ s3t(Taxes paid deduction~ t9֜~ t3"K~ t;@%@~ t7A~ t3 ~ t3ru(Interest paid deduction~ u9~ u3H~ u; @~ u7A~ u3.s~ u3fs v(Contributions deduction~ v9{~ v3~ v;@@~ v7P@~ v3%~ v3*(w( Casualty or theft loss deduction w9 w3 w; w7~ w3@~ w3DiA&x(Total miscellaneous deductions~ x9%2~ x3%~ x;@~ x7c@~ x3f~ x3ƪ y)Basic standard deduction~ y9&k~ y3V%~ y;@~ y7XA~ y3# ~ y3jq'%z)Additional standard deduction~ z9TA~ z30Az;*1,267z7*1,013~ z3z\2~ z37{)Taxable income~ {9~ {3B+~ {;@~ {7Zl~ {3L" {3A|)Total tax credits~ |9zx~ |3~ |;w@~ |7@~ |3xAA~ |3ƃO}(Child care credit~ }9vk~ }3t'A};*7,442}7*2,405~ }3q@~ }3@g@*~("Credit for the elderly or disabled~9*4,122 ~3*526 ~;- ~7-~ ~3A~ ~3@(Foreign tax credit~ 9P@~ 3@~ ;@~ 7@~ 3:3~ 3&, |@h r@ z@l u@n {@ @  ~@ x@. }@. p@ s  @       {21*Earned income credit used to offset income93;7330tax before credits~ 9q5~ 3V;*5,6817*3,179~ 3J J~ 3 A(Minimum tax credit~ 9R@~ 3@ ;*13 7*117~ 3@~ 3@(General business credit~ 9@~ 3#@ ;*160 7*126~ 3@@~ 3p@*("Empowerment zone employment credit 9 3 ;- 7- 3*723*5,637*("Nonconventional source fuel credit 9 3 ;- 7-~ 3@~ 3@ )Income tax after credits~ 9V~ 3^~ ;@~ 7|}A~ 3 ~ 3%)Alternative minimum tax~ 9@Y@~ 32A ;*2507*1,286~ 3 @~ 3'A)Total income tax~ 9,~ 3~ ;@~ 7A~ 3: ~ 3q%)Total tax liability~ 9=~ 3K~ ;@@~ 7HA~ 3 1 ~ 3')Total tax payments~ 9-~ 3J ~ ;@~ 7A~ 3x ~ 3Φ)    (Income tax withheld~ 9.~ 3 ~ ;@~ 71A~ 3Vr ~ 3~I$     (Estimated tax payments~ 9A~ 3 ~ ;@~ 7?@~ 3:w~ 3T    )Overpayment refunded~ 9~ 38~ ;`]@~ 7`9@~ 3 ~ 32    !+Tax due at time of filing~ <dM~ =>N~ >@~ ?@8@~ B~ Bf    nf* Estimate should be used with caution due to the small number of sample returns on which it is based.    { Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.    >6NOTE: Detail may not add to total because of rounding.    nfSOURCE: ibet, Statistics of Income, Individual Income Tax Returns 1997, Publication 1304 (Rev. 4-2000).  = %f> ????muĺw,VB,V̺\XT0|0<0\XT|0|0ax\XT0xĻw0vw0x@Ļ@hUw0qq     "