\pjnwill00  8PT $=PHbB  dMbP?_"*+%H1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1 xArial1'x MS Sans Serifns SerifF1 Arial1 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" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##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 &#<C &#<C &8C 8C /!U} }  } I} } I} I} $   l@ i@ N@  c   @ @ @ @ @ @ @t @ @ @ @ @ @ @ @G @ @ @y @ @T @T @y @T @{ @ @ @e4]Table 2.2 -- 1998 Individual Income Tax Returns with Itemized Deductions: Sources of Income, J1BAdjustments, 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~ 6* 8@A~ 6n<8A~ : M.A~ 6b(     )Salaries and wages~ 6 8S~A~ 6z 8@ĻA~ :5~ 6Y        )Taxable interest~ 6m~ 8*~ 6M~ 8Z-~ :.E&~ 6u       )Tax-exempt interest~ 6*~ 8 ~ 6z~ 8N*~ :@~ 6&C       ) Dividends~ 6R~ 8!~ 6~ 8v ~ :6A~ 6Z       )State income tax refunds~ 6:@H~ 8JOQ~ 6f~ 8.\~~ :tA~ 6A      )Alimony received~ 6p A~ 8~ 6@~ 8;@ :*9256*16,625    Business or profession:6868:6    ( Net income~ 6,VA~ 82"%~ 6.~ 8Vk~ :@~ 6R&    (Net loss~ 6>o~ 8f~ 6Nf~ 8ڿB~ :@ @~ 6 A     Sales of capital assets:6868:6    (Net gain in AGI~ 6ְ~ 8)bW~ 6;~ 8RB~ :A~ 6$    (Net loss in AGI~ 62ݪ~ 8&<`~ 6@=A~ 8.~ :R@~ 6@    3)+Sales of property other than capital assets~ 6n=~ 8 ;~ 60~ 8 ~ :@~ 6]    !)Taxable IRA distributions~ 6~ 8fN ~ 6j~ 8.j~~ :@~ 6Ɲ/    &)Taxable pensions and annuities~ 6K~ 8F`~ 6X>~ 8^~ :p'@~ 6Q    Rent and royalty:6868:6    ( Net income~ 64GA~ 89 ~ 6zF~ 8~ :D@~ 6nP(    (Net loss~ 6:F~ 8{~ 6ə~ 8bS7~ : @~ 6A    $)Farm rental income less loss~ 6A~ 81[~ 6(A~ 8vu@~ :@~ 6@    :-2Partnership and S Corporation net income less loss~ 6dEPA~ 8m+~ 6~ 8$~ :0@~ 6T    -)%Estate and trust net income less loss~ 6ȆA~ 8ZA~ 6x5A~ 8c~ :@~ 6 A    !)Farm net income less loss~ 6%~ 8 ~ 6q A~ 8/~ :@~ 65    !)Unemployment compensation~ 6?A~ 8vX~ 6}\~ 8~ :!@~ 6 @     l@! @" @# @$ @ % @& @' @( @) @* @+ @t, @- @. @/ @0 @1 @2 @3 @G4 @5 @6 @y7 @8 @T9 @T: @y; @T< @{= @> @? @( ) Taxable social security benefits~ 6=~ 8v!~ 6Z~ 8>~ :4@~ 6 A      !)Other income less loss~ !6ġ~ !8~ !6x~ !8 ~ !:!@~ !6xA!!! ! ! ! #")Total statutory adjustments~ "6S~ "8J|~ "6~ "8vs~ ":A~ "6%A""" " " " #( IRA payments~ #6*u~ #8 ~ #6S~ #8~ #:@~ #6s@### # # # '$(Student loan interest deduction~ $6$1A~ $8A~ $6N4~ $8dA $:- $6-$$$ $ $ $  %(Payments to a Keogh plan~ %6;~ %8b+d~ %6'(A~ %8~ %:@~ %6p@%%% % % % )&(!Deduction for self-employment tax~ &6}~ &8mz~ &6F]0~ &8~ &:@~ &6> A&&& & & & "'(Moving expenses adjustment~ '6A~ '8i?~ '6A~ '8~0~ ':@~ '6H@''' ' ' ' )((!Medical savings account deduction~ (6x@~ (8@~ (6@g@~ (8`$@ (:- (6-((( ( ( ( !))Total itemized deductions~ )6* )8(A~ )6n<~ )8v~ ): M.A~ )6:))) ) ) ) &*(Itemized deductions limitation~ *6,~ *8l~ *6oOA~ *82Mj~ *:tA~ *60&A*** * * * -+(%Medical and dental expenses deduction~ +6US~ +8*~ +66~ +8ʁ~ +:Ф@~ +6$A+++ + + + ,(Taxes paid deduction~ ,6z~ ,8r@9~ ,6f~ ,8<,~ ,:x(-A~ ,6Έ ,,, , , , -(Interest paid deduction~ -6Ґ~ -8@~ -6)b~ -8Rm1~ -:t+~ -6<'--- - - - .(Contributions deduction~ .6b/~ .8:| ~ .6i}~ .8~ .:!'A~ .6... . . . (/( Casualty or theft loss deduction~ /60H@~ /8H~ /6@~ /8v0~ /:\@~ /6@$@/// / / / &0(Total miscellaneous deductions~ 06RC~ 08>AX ~ 06ҾX~ 08j~ 0:PA~ 06Q000 0 0 0 1)Taxable income~ 16N18 A~ 1618мA~ 1:-A~ 16NV 111 1 1 1 2)Total tax credits~ 26~ 28~ 26"~ 28$~ 2:O A~ 26&A222 2 2 2 3(Child care credit~ 36n~ 38R~ 36J-~ 381A~ 3:@@~ 36@333 3 3 3 *4("Credit for the elderly or disabled46*11,00148*1,93046*4,15248*1,226 4:- 46-444 4 4 4 5(Child tax credit~ 56n;~ 58b{~ 56{I~ 58Fe~ 5:[A~ 56@555 5 5 5 6(Education credit~ 66~ 68g~ 66r~ 68+^ 6:- 66-666 6 6 6 7(Foreign tax credit~ 76-?A~ 78r~ 76`V~ 78*~ 7:@~ 76hA777 7 7 7 283*Earned income credit used to offset income868886888:86888 8 8 8 92tax before credits~ 96PZA~ 98@~ 96` @~ 98y@ 9:- 96-999 9 9 9 :(Minimum tax credit~ :6 @~ :8ޠ.~ :60:@~ :8'$A~ ::@~ :6I@::: : : : ;(General business credit~ ;6p A~ ;8LM#A~ ;6huA~ ;8IA~ ;:B@~ ;6w@;;; ; ; ; *<("Empowerment zone employment credit~ <6ʧ@~ <8@~ <6@~ <8)@ <:*54 <6*265<<< < < <  =)Income tax after credits~ =6"=8։XA~ =6^~ =8m~ =:,A~ =6=== = = = >)Alternative minimum tax~ >6,T'A~ >8T~ >6 ~ >8=~ >:$@~ >6xA>>> > > > ?)Total income tax~ ?6܄?8|A~ ?6~ ?8jn~ ?:9~ ?66N??? ? ? ? @ l@A @B @C @D @ E @F G /H /I @J Y@ K c@tL p@M ~@N u@O a@P^@Q@Rr@Sp@GTs@Ui@Vx@yWn@X_@TYj@TZq@y[`@T\o@{]o@^@_@@)Total tax liability~ @6Fb@8Y-A~ @6:~ @8 r~ @:v:~ @6F6@@@ @ @ @ A)Total tax payments~ A6n~A8(A~ A61~ A8K(t~ A: -A~ A6:AAA A A A B(Income tax withheld~ B69~ B8rg~ B6~ B8zLQ~ B:6~ B66BBB B B B C(Estimated tax payments~ C6~ C8j<#~ C6QA~ C8zR~ C:@~ C6qCCC C C C D)Overpayment refunded~ D6~ D8~ D6)~ D82 ~ D:#~ D6ڍ@DDD D D D !E+Tax due at time of filing~ E79dA~ E9֤~ E7S~ E96E ~ E;D=A~ E7&EEE E E E &F5 Footnotes at end of table.F.F.F.F.F.F.FFF F F F G0G.G.G.G.G.G.GGG G G G eH,]Table 2.2 -- 1998 Individual Income Tax Returns with Itemized Deductions: Sources of Income, HHHHHHHHH H H H UI1MAdjustments, Deductions, Credits, and Tax Items, by Marital Status--Continued_J*W(All figures are estimates based on samples--money amounts are in thousands of dollars)KK#Returns of headsK$K# Returns ofK$KB Returns ofK! L'ItemL% of householdsL&L%surviving spousesL&LCsingle personsL"M Number ofMAmountM Number ofMAmountM Number ofMAmountNNreturnsNNreturnsNNreturnsNO~ O~ O ~ O"~ O$~ O&~ O(*P)"Adjusted gross income less deficit~ P<4~ P6ƾ!~ P>-@~ P<yf~ P<F?P@AQ)Salaries and wages~ Q<BA~ Q6B~ Q>@~ Q<)A~ Q<V~ Q@GPR)Taxable interest~ R<X:A~ R6[~ R>@@~ R<A~ R<>~ R@R4S)Tax-exempt interest~ S<@~ S6 A~ S>X@~ S<@~ S<p:~ S@ZfXT) Dividends~ T<t#A~ T6T~~ T>@~ T<!@~ T<OA~ T@s U)State income tax refunds~ U<L~ U6 '(A~ U>;@~ U<@~ U<tLA~ U@ꉒV)Alimony received~ V<@~ V6&*T V>- V<-~ V<l@~ V@EzWBusiness or profession:W<W6W>W<W<W@X( Net income~ X<8 A~ X6F3~ X>h@~ X<1@~ X<+A~ X@KPY(Net loss~ Y<``@~ Y6AY>*4,079Y<*12,157~ Y<pA~ Y@} ZSales of capital assets:Z<Z6Z>Z<Z<Z@[(Net gain in AGI~ [<A~ [6a]A~ [>@~ [<A~ [<EA~ [@T\(Net loss in AGI~ \<@~ \6j A~ \>@~ \<@~ \<.)~ \@ W3])+Sales of property other than capital assets~ ]<@~ ]6]>*1,325 ]<*246~ ]< `A~ ]@!^)Taxable IRA distributions~ ^<,@~ ^6N4e^>*1,029^<*20,642~ ^<f5~ ^@V:&_)Taxable pensions and annuities~ _<A~ _6)~ _>@~ _<xA~ _<?A~ _@ʰQ`l@aY@bj@ch@d~@ e@f@g}@/hw@/i@jv@k{@tlr@m@n|@o@p{@q@ry@s~@Gt@ut@vw@yww@x~@Ty~@Tzn@y{q@T|y@{}@~p@x@`Rent and royalty:`<`6`>`<`<`@a( Net income~ a<@~ a6&G~ a>@~ a< ;@~ a<P2$A~ a@4b(Net loss~ b<hA~ b6*D~ b>{@~ b<P@~ b<޻*~ b@'PA$c)Farm rental income less loss~ c<Ě@~ c6@ c>*3 c<*247~ c<P@~ c@A:d-2Partnership and S Corporation net income less loss~ d<w@~ d6 t~ d>:@~ d<@~ d<6H/~ d@,tA-e)%Estate and trust net income less loss~ e<@~ e6( A e>*972e<*43,528~ e<A~ e@!f)Farm net income less loss~ f<j@~ f6b f>*57 f<*-326~ f< @~ f@Ȣ!g)Unemployment compensation~ g<1@~ g6 A g>- g<-~ g<*A~ g@fVD(h) Taxable social security benefits~ h<`C@~ h6Q!A~ h>e@~ h<N@~ h<v4A~ h@j3_i)Other income less loss~ i<@~ i6^A~ i>F@~ i<@~ i<A~ i@~#j)Total statutory adjustments~ j<A~ j6&^~ j>u@~ j<@~ j<j~ j@,~k( IRA payments~ k<p@~ k6A k>*948k<*1,896~ k<-A~ k@|&A'l(Student loan interest deduction~ l<0E@~ l6@ l>*932 l<*932~ l<|A~ l@0@ m(Payments to a Keogh plan~ m<@@~ m6 A m>*157 m<*802~ m<xA~ m@S)n(!Deduction for self-employment tax~ n< A~ n6dA~ n>ԧ@~ n<Ѵ@~ n< ,A~ n@U"o(Moving expenses adjustment~ o<@Y@~ o6@!@ o>*3 o<*22~ o<?@~ o@A)p(!Medical savings account deduction p<*6 p6*2 p>- p<-~ p<=@~ p@H@!q)Total itemized deductions~ q<4~ q6~ q>-@~ q<A~ q<F?~ q@0&r(Itemized deductions limitation~ r<0}@~ r6A~ r>@~ r<@~ r<A~ r@[-s(%Medical and dental expenses deduction~ s<A~ s6VIs>*6,020s<*18,949~ s<^o~ s@t(Taxes paid deduction~ t<f~ t6~ t>-@~ t<0 A~ t<z)~ t@:x u(Interest paid deduction~ u<5~ u6j~ u>>@~ u<P A~ u<~ u@d v(Contributions deduction~ v<E~ v6~ v>m@~ v<@~ v< ~ v@(w( Casualty or theft loss deduction~ w<@~ w6@7@ w>- w<-~ w<@~ w@X)A&x(Total miscellaneous deductions~ x<Tf*A~ x6~ x>Q@~ x<,@~ x<f~ x@sy)Taxable income~ y<zĖ~ y66~ y>w@~ y<+?~ y<C~ y@{bz)Total tax credits~ z<&Y~ z6@~ z>@~ z<a@~ z<x-A~ z@؜.A{(Child care credit~ {<LA~ {6HA{>*5,586{<*1,943~ {<&@~ {@@*|("Credit for the elderly or disabled |<- |6- |>- |<-|<*6,849 |@*704}(Child tax credit~ }<I~ }6#A~ }>@~ }<ܼ@~ }<A~ }@@~(Education credit~ ~<0@~ ~6@~>*3,870~<*4,457~ ~<UA~ ~@`@(Foreign tax credit~ <`@~ 6@~ >$@~ <@~ < A~ @2 A |@ r@ x@ r@ u@  ~@ x@ |@/ p@/ s@ r@ s@t v      F PG23*Earned income credit used to offset income<6><<@2tax before credits~ <0A~ 6<@>*2,002 <*472~ <]@~ @t@(Minimum tax credit~ < @~ 6@ >*8 <*3~ <@~ @`@(General business credit~ <@~ 6@ >- <-~ <`@~ @^@*("Empowerment zone employment credit <- 6- >- <-~ <z@~ @>@ )Income tax after credits~ <AA~ 6!~ >@~ <c A~ <~ @%)Alternative minimum tax~ <v@~ 6"A >*13<*1,294~ <P@~ @*A)Total income tax~ <:b~ 6~ >@~ <P A~ <b~ @b[)Total tax liability~ <͊~ 6"~ >@~ < A~ <D`A~ @),)Total tax payments~ <FQ~ 6ZZ9~ >@~ <h A~ <4`A~ @b(Income tax withheld~ <~ 6'R~ >@~ <8A~ <E~ @.(Estimated tax payments~ <A~ 6:?~ >@~ <@~ <Άx~ @)Overpayment refunded~ <J~ 6ru~ >@~ <1@~ <[|~ @ t    !+Tax due at time of filing~ =>A~ 7c~ ?B@~ =` @~ =~ Av3    nf* Estimate should be used with caution due to the small number of sample returns on which it is based.    ?*7NOTE: Detail may not add to totals because of rounding.    nDfSOURCE: ibet, Statistics of Income, Individual Income Tax Returns 1998, Publication 1304 (Rev. 4-2001).            = b%> ????m{wDVEDVhT0q0T0hTAq0Fq0 mhT0<{]l0{Dl0<{XXlHqq     "