�\pjnwill00 0� � �G1BUe;vo�B�  dMbP?_"*+�%,����Bz�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm #,##0" "#,##0" "#,##0" " #,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "(%#,##0" ";\-#,##0" ";;@" "0-#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "30#,##0" ";\-#,##0" ";;@" "2/#,##0" ";\-#,##0" ";;@" "sp@"............................................................................................................."-*#,##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 9� ��C 7� ��C 8� ��C 6� ��C  � ��C  �C  (��C  ,�C  �C  ,�C  �C  ,��C % ,�C % �C % ,��C  (�C  �C  ,��C 2 �C  ,�C 1 ,��C 1 ,��C 1 ,��C 1 ,��C 1 ,�C 1 ,�C 2 ,�C 5 �C  �C &8�C &8��C  (��C  (�C &�C &8�C &8�C "�C &8�C "8��C "8��C "8�C "�C "8�C "�C "<��C 0 �C 0 �C 0 ,��C &<�C &<��C  ,��C  ,�C &�C &<�C &<�C &<�C "<��C "<�C "8�C  "<�C 0 �C  �C %&<��C %&<�C %&<�C %"<��C %"<�C % "<�C  ,��C "8�C % ,��C ( �C 1#<��C 1#<��C  ��������������B�������������U} �#�} � �} � �} $ � ,l@,/@,m@,e@ ,��,,e�,,[�,,y�,,t�, ,b�, ,a�  ,d�  ,e�  ,z� ,_� ,n� ,l� ,M� ,n� ,l� ,p� ,u� ,n� ,l� ,`� ,l� ,l� ,t� ,l� ,l� ,y� ,s� +Z#Individual High-Income Tax Returns iaTable 6.--Returns With and Without Worldwide Income Tax and With Income of $200,000 or More UnderaYAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2002_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/-'Returns with income of $200,000 or more...../01 Returns with21Returns without34 -Total5.worldwide income tax5.worldwide income tax.4Income concept, item6Number66Number66Number6 6of6Amount 6of 6Amount 6of 6Amount 7 8returns 8 8returns 8 8returns 8 9 :(1) :(2) :(3) :(4) :(5) :(6)% ;Adjusted Gross Income Concept < < < < < < =Salaries and wages~ $ $�<A~ $ $4_A~ $$@~ % � A Business or profession: $ $ $ $ $ %= Net income~ $A~ $� ~ $�A~ $l� ~ $y@~ %\@= Net loss~ $@WA~ $\{KA~ $xLA~ $rQ�~ $u@~ %�%@  Farm:$$$$$%= Net income~ $}@~ $vn+~ $s@~ $�%A~ $4@~ %"@= Net loss~ $�*@~ $f �~ $@@~ $��~ $\@~ %7@0 (Partnership and S corporation net income$$$$$%5 - after Section 179 property deduction: [1]$$$$$%= Net income~ $4~ $"n8~ $k*A~ $no0~ $"-~ $@~ %F7)= Net loss~ $ޫA~ $LFA~ $A~ $��~ $@~ %R@4 ,Sales of property other than capital assets:$$$$$%= Net gain~ $@~ $Z�~ $@~ $~ $j@~ %@T@= Net loss~ $�2A~ $�~ $p(A~ $6ϐ~ $t@~ % @!=Taxable interest received~ $~ $� ~ $�~ $6h ~ $*@~ %�<%A=Tax-exempt interest~ $V9,~ $d�~ $�&A~ $�'�~ $@~ %yA= Dividends~ $x~ $� ~ $Vx~ $� ~ $t@~ %|�A ,l� !,�� ",M� #,n� $,�� %,�� &,P� ',n� (,l� ),X� *,n� +,l� ,,x� -,p� .,�� /,�� 0,y� 1,l� 2,j� 3,� 4,t� 5,|� 6,�� 7,�� 8,~� 9,}� :,�� ;,l� <,}� =,v� >,x� ?,s� 7 =/Pensions and annuities in adjusted gross income~ $�A~ $ұ&~ $�A~ $�3%~ $ ~@~ %@ ! Rent:!$!$!$!$!$!%"= Net income~ "$A~ "$�~ "${A~ "$~ "$w@~ "%@:#=2 Net loss, total (deductible and nondeductible)~ #$ЏA~ #$~�~ #$܉A~ #$��~ #$w@~ #%N@)$=! Nondeductible rental loss~ $$A~ $$J7�~ $$ؽA~ $$2~ $$o@~ $%@% Royalty:%$%$%$%$%$%%&= Net income~ &$�@~ &$�~ &$ @~ &$.y�~ &$q@~ &%@'= Net loss~ '$t@~ '$@~ '$l@~ '$`|@~ '$ @~ '%k@( Estate or trust:($($($($($(%)= Net income~ )$P1@~ )$ ~ )$`&@~ )$ ~ )$e@~ )%H@*= Net loss~ *$@~ *$A~ *$޹@~ *$@A~ *$O@~ *%@ +=State income tax refunds~ +$H~ +$ �~ +$΢H~ +$J~ +$X@~ +%@^@,=Alimony received~ ,$@~ ,$(A~ ,$@~ ,$(A~ ,$@~ ,%h@9-=1Social Security benefits in adjusted gross income~ -$4�A~ -$z~ -$A~ -$��~ -$x@~ -%@-.=%Social Security benefits (nontaxable)~ .$A~ .$CD~ .$p�A~ .$�#D~ .$x@~ .%@!/=Unemployment compensation~ /$ @~ /$A~ /$@@~ /$A~ /$O@~ /% ~@0= Other income~ 0$\�A~ 0$K~ 0$4�A~ 0$I~ 0$|@~ 0%P@1= Other loss~ 1$@@~ 1$6[~ 1$@~ 1$�6A~ 1$B@~ 1%|@'2=Foreign-earned income exclusion~ 2$k@~ 2$zh~ 2$j@~ 2$8:A~ 2$@~ 2%l@3= Total income~ 3$kBA3$(A~ 3$�0�3$ A~ 3$@~ 3%|�8A$4=Statutory adjustments, total~ 4$V�?~ 4$&~ 4$/A~ 4$6�~ 4$@~ 4%>@:5=2 Payments to Individual Retirement Arrangements~ 5$v@~ 5$T�A~ 5$s@~ 5$A~ 5$K@~ 5%m@>6=6 Payments to self-employed retirement (Keogh) plans~ 6$ �A~ 6$rS�~ 6$8�A~ 6$�;�~ 6$J@~ 6%@&7= Moving expenses adjustment~ 7$@~ 7$з�@~ 7$@~ 7$�@~ 7$&@~ 7%`h@8>Adjusted gross income~ 8&kBA8&@ӦA~ 8&�0�8&@A~ 8&@~ 8'�8A-9=%Investment interest expense deduction~ 9$�;A~ 9$*�;~ 9$�%A~ 9$c ~ 9$@~ 9%�6'A,: $Total tax preferences excluded from :$:$:$:$:$:%%;= adjusted gross income [2]~ ;$e&A~ ;$�q~ ;$,~ ;$f~ ;$ȏ@~ ;%X�A6< .Total alternative minimum tax preference items<$<$<$<$<$<%8= 0 (excluding tax-exempt interest from private =$=$=$=$=$=%>= activity bonds)~ >$V@~ >$@A~ >$@L@~ >$�~ >$C@~ >%@6? .Passive activity loss (alternative minimum tax?$?$?$?$?$?%@,l� A,o� B,w@C,b@D,k@E,�@F,�@ G,��,H,e�,I,[�,J,y�,K,t�,L,b�,M,a� N,d� O,p� P,p� Q,\� R,�� S,�� T,d� U,�� V,�� W,�� X,�� Y,x� Z,t� [,�� \,�� ],k� ^,~� _,v� @= adjustment)~ @$xA~ @$�#~ @$qA~ @$ Adjusted gross income~ r&kBAr&@ӦA~ r&�0�r&@A~ r&@~ r'�8A<s 4 plus: Total tax preferences excluded from s$s$s$s$s$s%7t=/ adjusted gross income [2]~ t$e&A~ t$�q~ t$,~ t$f~ t$ȏ@~ t%X�A@u=8 Social Security benefits (nontaxable)~ u$A~ u$CD~ u$p�A~ u$�#D~ u$x@~ u%@:v=2 Foreign-earned income exclusion~ v$k@~ v$zh~ v$j@~ v$8:A~ v$@~ v%l@;w=3 minus: Investment interest expense deduction~ w$�;A~ w$*�;~ w$�%A~ w$c ~ w$@~ w%�6'A>x=6 Nonlimited miscellaneous deductions~ x$@@~ x$ZV~ x$@@~ x$ySA~ x$@~ x%L�ABy=: Unreimbursed employee business expenses~ y$�7A~ y$. ~ y$�4A~ y$~ y$@j@~ y%j@$z? Equals: Expanded income~ z(~W�z(@VA~ z(�0�z(@5[A~ z(L@~ z)A"{"Footnotes at end of table.{{{{{{+|Z#Individual High-Income Tax Returns ||||||i}aTable 6.--Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Under}l~dAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2002--Continued~_W[All figures are estimates based on samples--money amounts are in thousands of dollars],l�,�,e�,�,[�,�,y�,�,t�,�,b�,�,a� �,d� �,_� �,z� �,_� �,n� �,l� �,M� �,n� �,l� �,p� �,u� �,n� �,l� �,`� �,l� �,l� �,t� �,l� �,l� �,y� �,s� �,i� �,�� �,M� �,n� /-'Returns with income of $200,000 or more..N..�/�0�1 Returns with�O�1Returns without�3�4 �-Total�5�.worldwide income tax�P�.worldwide income tax�.�4Income concept, item�6Number�6�6Number�Q�6Number�6 �6of�6Amount �6of �QAmount �6of �6Amount�7�8returns�8�8returns�R�8returns�8�J �:(1) �:(2) �:(3) �S(4) �:(5) �:(6)�;Expanded Income Concept�T�T�T�T�T�T�=Salaries and wages~ �$*�$d�A~ �$&��$A~ �$@~ �%Ȅ A� Business or profession:�$�$�$�$�$�%�= Net income~ �$0/A~ �$Z� ~ �$�'A~ �$I� ~ �$}@~ �%@�= Net loss~ �$�A~ �$o�~ �$� A~ �$ �~ �$|@~ �%Ц@ � Farm:�$�$�$�$�$�%�= Net income~ �$v@~ �$8&A~ �$g@~ �$&A~ �$=@~ �%p@�= Net loss~ �$@~ �$>~ �$@m@~ �$�~ �$c@~ �%@0� (Partnership and S corporation net income�$�$�$�$�$�%5� - after Section 179 property deduction: [1]�$�$�$�$�$�%�= Net income~ �$5~ �$�8~ �$d�*A~ �$�8~ �$X@~ �%�#@�= Net loss~ �$H�A~ �$�~ �$oA~ �$e~ �$Ě@~ �%�+# � Sales of capital assets:�$�$�$�$�$�%�= Net gain~ �$�)A~ �$6C.~ �$�2~ �$.<*.~ �$<@~ �%�A�= Net loss~ �$C~ �$:ȵ~ �$rC~ �$�9�~ �$@~ �%@4� ,Sales of property other than capital assets:�$�$�$�$�$�%�= Net gain~ �$H@~ �$Z �~ �$@6@~ �$Z֔~ �$r@~ �%@�= Net loss~ �$� A~ �$~ �$@�A~ �$� �~ �$@~ �%@!�=Taxable interest received~ �$��~ �$� ~ �$2Ő~ �$ ~ �$ݲ@~ �%A�=Tax-exempt interest~ �$u(A~ �$^E�~ �$0~ �$Ru�~ �$ܰ@~ �%W�= Dividends~ �$z|~ �$d ~ �$�?A~ �$O ~ �$9@~ �%phA7�=/Pensions and annuities in adjusted gross income~ �$t�A~ �$j!~ �$x�A~ �$�3~~ �$@~ �%@ � Rent:�$�$�$�$�$�%�= Net income~ �$@~ �%@-�=%Social Security benefits (nontaxable)~ �$�A~ �$eO~ �$<�A~ �$�O~ �$>@~ �%@!�=Unemployment compensation~ �$ @~ �$L�A~ �$ @~ �$@�A~ �$L@~ �%0|@�= Other income~ �$ ,A~ �$U~ �$� A~ �$NT~ �$(@~ �%� @�= Other loss~ �$ @~ �$i~ �$@~ �$Ti~ �$R@~ �%C@'�=Foreign-earned income exclusion~ �$`@~ �$.i�~ �$`@~ �$M�~ �$0@~ �%`@�= Total income~ �$l��$4A~ �$&��$A~ �$8@~ �%9$�=Statutory adjustments, total~ �$�@~ �$�~ �$/A~ �$Z~ �$|@~ �%@:�=2 Payments to Individual Retirement Arrangements~ �$�9@~ �$�A~ �$�4@~ �$<�A~ �$U@~ �%pw@>�=6 Payments to self-employed retirement (Keogh) plans~ �$�A~ �$X�~ �$ԩA~ �$&8�~ �$S@~ �%L@&�= Moving expenses adjustment~ �$k@~ �$0�@~ �$h@~ �$�@~ �$(@~ �%`f@�>Adjusted gross income~ �&l��&@�A~ �&&��&0A~ �&8@~ �'~�8-�=%Investment interest expense deduction~ �$A~ �$~ �$jA~ �$�~ �$@~ �%(A,� $Total tax preferences excluded from �$�$�$�$�$�%%�= adjusted gross income [2]~ �$\�(A~ �$rHr~ �$(A~ �$B~ �$԰@~ �%�X6� .Total alternative minimum tax preference items�$�$�$�$�$�%8� 0 (excluding tax-exempt interest from private �$�$�$�$�$�%�= activity bonds)~ �$� @~ �$J�~ �$@@~ �$��~ �$I@~ �%@6� .Passive activity loss (alternative minimum tax�$�$�$�$�$�%�= adjustment)~ �$]A~ �$i#~ �$QA~ �$N#~ �$@~ �%К@�?Expanded income~ �(l��(A~ �(&��(@ A~ �(:@~ �)V}"�*Footnotes at end of table.������+�Z#Individual High-Income Tax Returns �������,l@�,m@�,p@ �,��,�,e�,�,[�,�,y�,�,t�,�,b�,�,a� �,d� �,j� �,p� �,\� �,�� �,�� �,�� �,d� �,�� �,�� �,�� �,�� �,�� �,x� �,t� �,�� �,�� �,k� �,~� �,v� �,t� �,< � i�aTable 6.--Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Underl�dAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2002--Continued_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]������/�-'Returns with income of $200,000 or more�.�.�.�.�.�/�0�1 Returns with�2�1Returns without�3�4 �-Total�5�.worldwide income tax�5�.worldwide income tax�.�4Income concept, item�6Number�6�6Number�6�6Number�6 �6of�6Amount �6of �6Amount �6of �6Amount�7�8returns�8�8returns�8�8returns�8�J �:(1) �:(2) �:(3) �:(4) �:(5) �:(6)*�U"Expanded Income Concept--Continued�V�T�T�T�T�T�LExemption amount~ �$�"U~ �$P�~ �$T~ �$�~ �$װ@~ �%@� Itemized deductions:�$�$�$�$�$�%7�=/ Total per adjusted gross income concept~ �$AA~ �$�&~ �$@AA~ �$b�7&~ �$@@~ �%�M1�=) Total per expanded income concept~ �$zt�~ �$f}>)~ �$~/�~ �$r�)~ �$?@~ �%:.�=& Charitable contributions deduction~ �$z~ �$D ~ �$@A~ �$7 ~ �$@~ �%X$ A$�  Interest paid deduction:�$�$�$�$�$�%7�=/ Total per adjusted gross income concept~ �$vu~ �$:$� ~ �$6u~ �$: ~ �$ @~ �%NA1�=) Total per expanded income concept~ �$n~ �$J(�~ �$ n~ �$r~ �$h@~ �%`@,�=$ Total home mortgage interest~ �$nn~ �$n~ �$n~ �$fW�~ �$\@~ �% @0�=( Medical and dental expense deduction~ �$@~ �$VO~ �$z@~ �$ķ0A~ �$@~ �%zA0�=( Net casualty or theft loss deduction~ �$հ@~ �$HyA~ �$=@~ �$+A~ �$c@~ �%�8@ �= Taxes paid deduction~ �${AA~ �$nR~ �$�~ �$XF~ �$Ѱ@~ �%h�A4� , Net limited miscellaneous deductions per�$�$�$�$�$�%-�=% adjusted gross income concept~ �$�5A~ �$zC�~ �$A~ �$ޟ�~ �$@~ �%8GA/�=' Nonlimited miscellaneous deductions~ �$�9@~ �$�~ �$�%@~ �$Rx�~ �$d@~ �%@+� #Excess of exemptions and deductions�$�$�$�$�$�%&�= over adjusted gross income~ �$S@~ �$�%N~ �$@~ �$&'A~ �$@~ �%A�=Taxable income~ �$��$�+A~ �$�$�c+A~ �$@@~ �%8�A�=Tax at regular rates~ �$>~ �$M~ �$J~ �$"YM~ �$@~ �%`@*�="Alternitve minimum tax (Form 6251)~ �$n=&~ �$R�~ �$t#A~ �$�~ �$@@~ �%@T@�W�W� W� W� W� W� W�W�W�W�W�W�W�W�W�W�W�W�W�W�W�W�W�W�W� W�!W�"W�#W�$W�%W�&W�'W�(W�)W�*W�+W�,W�-W�.W�/W�0W�1W�2W�3W�4W�5W�6W�7W�8W�9W�:W�;W�<W�=W�>W�?W�@W�AW�BW�CW�DW�EW�FW�GW�HW�IW�JW�KW�LW�MW�NW�OW�PW�QW�RW�SW�TW�UW�VW�WW�XW�YW�ZW�[W�\W�]W�^W�_W�`W�aW�bW�cW�dW�eW�fW�gW�hW�iW�jW�kW�lW�mW�nW�oW�pW�qW�rW�sW�tW�uW�vW�wW�xW�yW�zW�{W�|W�}W�~W�W�W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W��W!�=Income tax before credits~ �$�(�~ �$"<O~ �$BA~ �$r�O~ �$Ȃ@~ �%@�,l� �,T� �,i� �,y� �,z� �,z� �,� �,z� �,r� �,y� �,z� �,i� �,�� �,�� �,�� �,o� �,`� �,� �,|� �,�� �,�� �,�� �,�� �,�� �,�� �,�@�,�@�,�@�,s@�,N@�,e@�,@� Tax credits:�$�$�$�$�$�%�= Total~ �$A~ �$�6A~ �$A~ �$�/6A~ �$Ȃ@~ �%@!�= Child care credit~ �$A~ �$@v@~ �$�A~ �$`u@~ �$:@~ �%,@"�= Minimum tax credit~ �$@@~ �$da'A~ �$@~ �$Ɲ,~ �$}@~ �% (@"�= Foreign tax credit~ �X~ �X~ �X~ �X~ �X~ �Y'�= General business credit~ �$p@~ �$�1A~ �$0@~ �$(&A~ �$J@~ �%h@"�=Worldwide total income tax~ �$&�~ �$z$N~ �$&�~ �$z$N~ �X~ �Y�=Foreign taxes paid~ �$f,~ �$,VA~ �$f,~ �$,VA~ �X~ �Y9� 1 Foreign taxes paid on excluded foreign-earned�$�$�$�$�$�%"�= income (Form 1116)~ �$� @~ �$5~ �$� @~ �$5~ �X~ �Y)� !Taxable income which would yield:�$�$�$�$�X�Y%�= Income tax before credits~ �$�(��$�1|A~ �$BA�$A{A~ �$Ȃ@~ �%0@$�= Income tax after credits~ �$&��$�pA~ �$&��$�pA~ �X~ �Y&�= Worldwide total income tax~ �$&��$5.pA~ �$&��$5.pA~ �X~ �Y/� 'Reconciliation of adjusted gross income�$�$�$�$�$�% �  and expanded income:�$�$�$�$�$�%�> Adjusted gross income~ �&l��&@�A~ �&&��&0A~ �&8@~ �'~�8<� 4 plus: Total tax preferences excluded from �$�$�$�$�$�%7�=/ adjusted gross income [2]~ �$\�(A~ �$rHr~ �$(A~ �$B~ �$԰@~ �%�X@�=8 Social Security benefits (nontaxable)~ �$�A~ �$eO~ �$<�A~ �$�O~ �$>@~ �%@:�=2 Foreign-earned income exclusion~ �$`@~ �$.i�~ �$`@~ �$M�~ �$0@~ �%`@;�=3 minus: Investment interest expense deduction~ �$A~ �$~ �$jA~ �$�~ �$@~ �%(A>�=6 Nonlimited miscellaneous deductions~ �$�9@~ �$�~ �$�%@~ �$Rx�~ �$d@~ �%@B�=: Unreimbursed employee business expenses~ �$A~ �$J~ �$A~ �$ʝ�~ �$p@~ �%@$�? Equals: Expanded income~ �(l��(A~ �(&��(@ A~ �(:@~ �)V}��+�[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying property �+y�+qin the year they place it in service, instead of taking depreciation deductions over a specified recovery period.�+e�+][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.�+@�+8NOTE: Detail may not add to totals because of rounding.�+W�+OSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, June 2005.�+�+�+�+�+,@++= a�R9> ��" �������������������������������