�\pjnwill00  ���[T))E^wB�  2MbP?_"*+�%�����1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1 ��Arial1 ��Arial1 x�Arial1'x� MS Sans Serifns Serif�F1 x�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/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" ";;;@" "$!0.0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" ""#,##0" ";;;@" "#,##0" ";;0" ";@" "#,##0" ";0" ";;@" ".+#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 1.#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 41#,##0" ";\-#,##0" ";0" ";@" "\ \ \ 74#,##0" ";\-#,##0" ";0" ";@" "\ \ \ :7#,##0" ";\-#,##0" ";0" ";@" "\ \ \  ##0.0E+0mm:ss@52_("$"* #,##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  �C #�C !�C "�C "�C  �C "�C  �C "8��C #8��C #<�C  (��C  ,�C  (�C  (�C !8C  (C "8�C #8�C "8��C &8�C &8C 8�C 8��C 8�C 8��C <�C �C  (C <C "8�C &8�C 8��C 8C �C 8�C 8C  �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 /#<��C ,#<��C / ,��C 0#<��C "8�C 3!�������������������U} �} � } � } �} I } $  � �l@� ��@ �% <��%  ���% ���Z �� �!� ��� �� ��� ��> ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� f�� �x ��� ��> ��� �����Table 3.1--1998 Individual Income Tax Returns with Modified Taxable Income [1]: Adjusted Gross Income and Tax Items, by Type of Tax Computation, by Size of AdjustedA Gross Income_W[All figures are estimates based on samples--money amounts are in thousands of dollars]        '***!,Income tax before credits, ,Tax,RTax differences , Taxes from - , Income tax -"Type of tax computation by Number of Adjusted Modified.regular tax computation.. generated. due to  .special computation / .before credits /%:size of adjusted gross income1returns1 gross income1taxable income Number of Amount Number of Amount alternative Number of Amount Number of Amount+ )  )  ) 0returns 0 0returns 0  computations 0returns 0 0returns  0 ~ 2~ 2~ 2~ 2~ 2~ 2~ 2~ 5 ~  2"~  2$~  2&~  2(� Returns with regular tax               Q     3computation only               Q     =Total~ J�.� K4pA Kqg0A~ J�.�~ J֖l~ J�.�~ J^l W-~ L@~ M�@~ J�.�~ JDl  Under $5,000~ E T~ F&Y-~ F/~ E T~ E@~ E T~ E@ T- C- B-~ E T~ E@ $5,000 under $10,000~ Ebz_~ F"A� ~ F�~ Ebz_~ Eah~ Ebz_~ E�:A T- C- B-~ Ebz_~ E�:A$10,000 under $15,000~ EW�~ F~ F"~ EW�~ EX~ EW�~ E:X T-  C-  B-~  EW�~  E:X$15,000 under $20,000~ E]~ FFte)~ F�~ E]~ E� �~ E]~ E�� T- C*1,896 B*3,430~  E]~  EV>�$20,000 under $25,000~ E�#~ F�/~ FH~ E�#~ E(%mA~ E�#~ E T- C*2,949 B*2,509~  E�#~  EJ$25,000 under $30,000~ E:/�~ Fn�0~ F*9�~ E:/�~ En�'~ E:/�~ E' T-  C*948  B*303~  E:/�~  Er�'$30,000 under $40,000~ EV~ F�4^~ F:R�:~ EV~ EF�" ~ EV~ Ef�"  T- C*3,874 B*38,209~  EV~  Ej$% $40,000 under $50,000~ E�~ FR�Z~ FU{;~ E�~ EF� ~ E�~ E:8�  T- C*6,658 B*14,871~  E�~  E� � $50,000 under $75,000~ EX�FϚA~ FJN}~ EX�~ EhV~ EX�~ EҤU T-~  C;@~  B@~  EX�~  EhX$75,000 under $100,000~ E�3~ Ff~ F�/eJ~ E�3~ E�~ E�3~ Ev� T-  C-  B-~  E�3~  Ev�$100,000 under $200,000~ Ev�~ FEi~ FNlP~ Ev�~ E6~ Ev�~ E� T- C*2,134 B*1,132~  Ev�~  E�$200,000 under $500,000~ E#A~ F+~ F %~ E#A~ E. ~ E#A~ Ez�  T-  C-  B-~  E#A~  Ez� !$500,000 under $1,000,000~ E@~ Ff[~ FZ � ~ E@~ EI|~ E@~ EF{ T-  C*40  B*77~  E@~  Ev{$1,000,000 or more~ E�@~ Fv �~ F�?O~ E�@~ E�~ E�@~ E> T-  C*13 B*5,053~  E�@~  E2%�EFFEEEES C B E EReturns with Form 8615EFFEEEES C B E Etax computationEFFEEEES C B E E =Total~ JeA~ KV�~ K�~ JeA~ JX�&A~ JeA~ J(A~ XI@  L-  M-~  JeA~  J(A Under $5,000~ ED#A~ F)A~ F#A~ ED#A~ Eu@~ ED#A~ E@@~ U@@  C-  B-~  ED#A~  E@@$5,000 under $10,000~ E @~ F6A~ FH+A~ E @~ ET@~ E @~ Eq@~ U:@  C-  B-~  E @~  Eq@ �l�! ���" ���# ���$ ���% ���& ���' ���( ���) ���* ���+ ���, f��- �x. ���/ ��>0 ���1 ���2 ���3 ���4 ���5 ���6 ���7 ���8 ���9 ���: ���; ���< ���= ���%> <��%? ���% $10,000 under $15,000~ E@~ FA~ FA~ E@~ E@~ E@~ E@~ Y@ C- B-~ E@~ E@!$15,000 under $20,000~ !EQ@~ !F[A~ !F� A~ !EQ@~ !E@~ !EQ@~ !E@~ !Y]@ ! C- ! B-~ ! EQ@~ ! E@"$20,000 under $25,000~ "Ek@~ "F A~ "F�A~ "Ek@~ "E@~ "Ek@~ "EA@~ "Y@ " C- " B-~ " Ek@~ " EA@#$25,000 under $30,000#E*3,791#F*101,249#F*77,724#E*3,791#E*11,810#E*3,791#E*23,470#T*11,659 # C- # B-# E*3,791# E*23,470$$30,000 under $40,000$E*1,797$F*57,207$F*55,201$E*1,797$E*9,527$E*1,797$E*14,016$T*4,489 $ C- $ B-$ E*1,797$ E*14,016%$40,000 under $50,000%E*4,475%F*186,817%F*160,355%E*4,475%E*30,560%E*4,475%E*41,519%T*10,960 % C- % B-% E*4,475% E*41,519&$50,000 under $75,000&E*2,810&F*163,754&F*147,677&E*2,810&E*32,089&E*2,810&E*30,307&T*-1,782 & C- & B-& E*2,810& E*30,307'$75,000 under $100,000 'E*346'F*28,450'F*28,207 'E*346'E*6,965 'E*346'E*5,617'T*-1,348 ' C- ' B- ' E*346' E*5,617($100,000 under $200,000(E*3,659(F*460,168(F*441,455(E*3,659(E*118,570(E*3,659(E*118,590 (T*20 ( C- ( B-( E*3,659( E*118,590)$200,000 under $500,000 )E*935)F*321,769)F*331,329 )E*935)E*85,752 )E*935)E*62,793)T*-22,959 ) C- ) B- ) E*935) E*62,793!*$500,000 under $1,000,000 *E*122*F*94,061*F*70,727 *E*122*E*25,504 *E*122*E*21,175*T*-4,329 * C- * B- * E*122* E*21,175+$1,000,000 or more~ +E f@~ +FA~ +F`aA~ +E f@~ +ExA~ +E f@~ +E@~ +V�= + C- + B-~ + E f@~ + E@,E,F,F,E,E,E,E,S, C, B, E, E-Returns with Schedule D-E-F-F-E-E-E-E-S- C- B- E- E.tax computation.E.F.F.E.E.E.E.S. C. B. E. E /=Total~ /J/K@Z�A/K@A~ /J~ /Jv^~ /J~ /J"JMR~ /Xӻ~ / L_@~ / M� A~ / J~ / JYR0 Under $5,000~ 0EԋA~ 0F:~ 0F( A~ 0EԋA~ 0E@~ 0EԋA~ 0E@S@~ 0V� 0 C- 0 B-~ 0 EԋA~ 0 E@S@1$5,000 under $10,000~ 1Ed#A~ 1FDA~ 1F&~ 1Ed#A~ 1ElA~ 1Ed#A~ 1E�A~ 1V@� 1 C- 1 B-~ 1 Ed#A~ 1 E�A2$10,000 under $15,000~ 2E'A~ 2FVz�~ 2Fhx~ 2E'A~ 2E@�A~ 2E'A~ 2EA~ 2V`* 2 C- 2 B-~ 2 E'A~ 2 EA3$15,000 under $20,000~ 3E�")~ 3F2~ 3F~ 3E�")~ 3E)A~ 3E�")~ 3E'A~ 3V� 3 C- 3 B-~ 3 E�")~ 3 E'A4$20,000 under $25,000~ 4E,~ 4FVA�~ 4F�"�~ 4E,~ 4E 4A~ 4E,~ 4EfNK~ 4V0g 4 C- 4 B-~ 4 E,~ 4 EfNK5$25,000 under $30,000~ 5E�$A~ 5Fޝy~ 5F�7*~ 5E�$A~ 5Ec~ 5E�$A~ 5E7A~ 5V� 5 C*9485 B*1,157~ 5 E�$A~ 5 E�4^6$30,000 under $40,000~ 6E�#]~ 6Fm� ~ 6Ft ~ 6E�#]~ 6EZK~ 6E�#]~ 6E�';~ 6Vw� 6 C*916 6 B*124~ 6 E�#]~ 6 E�);7$40,000 under $50,000~ 7E0]6A~ 7F��~ 7F^)g ~ 7E0]6A~ 7E�7�~ 7E0]6A~ 7E"�~ 7V�� 7 C- 7 B-~ 7 E0]6A~ 7 E"�8$50,000 under $75,000~ 8E�~ 8F^1~ 8F:~ 8E�~ 8E P~ 8E�~ 8E ~ 8V�8 C*5,8668 B*85,797~ 8 E�~ 8 EJ9$75,000 under $100,000~ 9EN�~ 9FH,~ 9F?~ 9EN�~ 9E�~ 9EN�~ 9E�h~ 9V&4� 9 C- 9 B-~ 9 EN�~ 9 E�h:$100,000 under $200,000~ :E�~ :FDY~ :F��<~ :E�~ :E�~ :E�~ :EN�~ :Vs�: C*3,709: B*67,506~ : E�~ : E^m�;$200,000 under $500,000~ ;Ev9~ ;FA~ ;F-~ ;Ev9~ ;E�~ ;Ev9~ ;E&wF~ ;VbZ�; C*1,183; B*15,465~ ; Ev9~ ; EhG!<$500,000 under $1,000,000~ <E0� A~ <Fҧ�!~ <F�~ <E0� A~ <E28� ~ <E0� A~ <EZ ~ <V{ < C*238< B*21,607~ < E0� A~ < Ez\ =$$1,000,000 or more~ =ET@~ =F&ۋ\~ =FN.~ =ET@~ =E.D� ~ =ET@~ =E�~ =V~ = C``@~ = B@~ = ET@~ = E�>#>">">G>">">H>">&> "> "> H> ""?Footnotes at end of table.????????? ? ? ? @ �l�%A �(�B �}%C <��% D �x�%E ���%F ���%G ���H ���I ��J ��K ���>L ��M ���N ���O ���P ���Q ���R ���S ���T ���U ���V ���W ���X ���Y ���Z ��[ �n\ ��] ��>^ ��_ ����@�Table 3.1--1998 Individual Income Tax Returns with Modified Taxable Income [1]: Adjusted Gross Income and Tax Items, by Type of Tax Computation, by Size of Adjusted@@@@@@@@@ @ @ @ AGross Income--ContinuedAAAAAAA A A _BW[All figures are estimates based on samples--money amounts are in thousands of dollars]BBBBBBBBB B B CCCCCCCCCC C C D(D;Total tax creditsD< D;Income tax after creditsD<D;Alternative minimum taxD<D;Total income taxD<D <D <D <"EType of tax computation byE6NumberE6E6NumberE6E6NumberE6E6NumberE6E 9As a percentage ofE 7E 6Average%F:size of adjusted gross income F8ofF8Amount F8ofF8Amount F8ofF8Amount F8ofF8AmountF ModifiedF AdjustedF 8 income taxG1returnsG G1returnsG G1returnsG G1returnsG G 1taxable incomeG 1 gross incomeG 1 (dollars)H4~ H5*~ H5,~ H5.~ H50~ H51~ H52~ H53~ H54~ H 55~ H 56~ H 57� IReturns with regular taxI!I!I!I!I!I!I!I!I !I !I !Jcomputation onlyJ!J!J!J!J!J!J!J!J !J !J ! K=Total~ KN��~ KM�~ KN}~ KOpWg~ KLP�A~ KL@~ KN6�~ KOf&g~ K P`@~ K P)@~ K N]@L Under $5,000~ L?@~ LB@~ L?T~ L@pb@ LC- LC-~ L?T~ L@pb@~ L DH@~ L Dn@~ L ?U@M$5,000 under $10,000~ M?2A~ MBP9@~ M?f>~ M@a MC- MC-~ M?f>~ M@a~ M D,@~ M D @~ M ?@q@N$10,000 under $15,000~ N?:j~ NBx* A~ N?.ɠ~ N@N�8 NC- NC-~ N?.ɠ~ N@N�8~ N D@@~ N D~@~ N ?@@O$15,000 under $20,000~ O?�~ OB*t~ O?��~ O@.�. OC*720OC*1,764~ O?f�~ O@.~ O D`@~ O D@~ O ?Ќ@P$20,000 under $25,000~ P?x�~ PBA�~ P?3�~ P@x PC*51 PC*72~ P?&3�~ P@y~ P D`@~ P D@~ P ?@Q$25,000 under $30,000~ Q?�~ QBvv~ Q?N~ Q@�QC*1,092 QC*361~ Q?�~ Q@�~ Q DȔ@~ Q D@~ Q ?p@R$30,000 under $40,000~ R?�$NA~ RBJGA~ R?b;�~ R@j~ RCb@~ RC@~ R?ieA~ R@�1k~ R DX@~ R DЋ@~ R ?@S$40,000 under $50,000~ S?j�~ SB0EA~ S?z�~ S@� ~ SC#@~ SC@~ S?�~ S@j ~ S D@~ S D$@~ S ?@T$50,000 under $75,000~ T?[~ TB?~ T?VF�~ T@~ TC @~ TC@@~ T?gA~ T@�;~ T D0@~ T DX@~ T ?j@U$75,000 under $100,000~ U?�)�~ UBʵ�~ U?ґ3~ U@\~ UC@]@~ UCp@~ U?N�3~ U@M~ U D@~ U Dh@~ U ?@V$100,000 under $200,000~ V?V>?~ VBf}8~ V?��~ V@BRR~ VC@.A~ VCp#A~ V?N�~ V@uf~ V D@~ V D0@~ V ?@W$200,000 under $500,000~ W?�A~ WB/ ~ W?v�'~ W@v ~ WC@~ WC<~A~ W?'~ W@F� ~ W D @~ W D@~ W ?P@!X$500,000 under $1,000,000~ X?@~ XB4A~ X?@~ X@F`~ XC^@~ XC @~ X?0@~ X@�f~ X D@~ X D@~ X ? AY$1,000,000 or more~ Y?I@~ YB,B#A~ Y?@~ Y@ڠ�~ YCȌ@~ YCж@~ Y?�@~ Y@�~ Y D@~ Y D@~ Y ?,F)AZ?ZBZ?Z@ZCZCZ?Z@Z DZ DZ ?[Returns with Form 8615[?[B[?[@[C[C[?[@[ D[ D[ ?\tax computation\?\B\?\@\C\C\?\@\ D\ D\ ? ]=Total~ ]N@~ ]Mĸ@~ ]NeA~ ]OhR(A~ ]Li@~ ]L@~ ]NeA~ ]OL�(A~ ] P @~ ] P,@~ ] N@^ Under $5,000~ ^?)@~ ^B@~ ^?D#A~ ^@�?@ ^C- ^C-~ ^?D#A~ ^@�?@~ ^ D2@~ ^ D@@~ ^ ?u@_$5,000 under $10,000~ _?@~ _Bv@~ _? @~ _@Z@ _C- _C-~ _? @~ _@Z@~ _ D@~ _ D3@~ _ ?h@` �l�a ���b ���c ���d ���e ���f ���g ���h ���i ���j ���k ���l ��m �nn ��o ��>p ��q ���r ���s ���t ���u ���v ���w ���x ���y ���z ���{ ���| ���} ���~ <�� �x`$10,000 under $15,000`?*7,479`B*1,515~ `?@~ `@@ `C*916`C*1,303~ `?@~ `@`@~ ` D|@~ ` D4@~ ` ?h@a$15,000 under $20,000 a?*924 aB*18~ a?Q@~ a@@ aC*948 aC*614~ a?Q@~ a@`@~ a D|@~ a D@~ a ?@b$20,000 under $25,000b?*3,744 bB*66~ b?k@~ b@`9@bC*1,896bC*1,652~ b?k@~ b@�@~ b D<@~ b DT@~ b ?ȷ@c$25,000 under $30,000 c?*948 cB*7c?*3,791c@*23,463 cC*948 cC*67c?*3,791c@*23,530 c D*30.3 c D*23.2c ?*6,207d$30,000 under $40,000 d?*881 dB*33d?*1,797d@*13,983 dC- dC-d?*1,797d@*13,983 d D*25.3 d D*24.4d ?*7,781e$40,000 under $50,000e?*2,643 eB*144e?*4,475e@*41,376 eC*881 eC*493e?*4,475e@*41,869 e D*26.1 e D*22.4e ?*9,356f$50,000 under $75,000 f?*978 fB*189f?*2,810f@*30,118 fC*978 fC*485f?*2,810f@*30,604 f D*20.7 f D*18.7f ?*10,891g$75,000 under $100,000 g?- gB- g?*346g@*5,617 gC- gC- g?*346g@*5,617 g D*19.9 g D*19.7g ?*16,234h$100,000 under $200,000 h?- hB-h?*3,659h@*118,590 hC- hC-h?*3,659h@*118,590 h D*26.9 h D*25.8h ?*32,410i$200,000 under $500,000 i?*486iB*1,011 i?*935i@*61,782 iC*447iC*5,037 i?*935i@*66,819 i D*20.2 i D*20.8i ?*71,464!j$500,000 under $1,000,000 j?*122 jB*424 j?*122j@*20,751 jC- jC- j?*122j@*20,751 j D*29.3 j D*22.1j ?*170,090k$1,000,000 or more~ k?T@~ kB@~ k? f@~ k@k@ kC*3 kC*15~ k? f@~ k@o@~ k D@~ k DȤ@~ k ?($Al?lBl?l@lClCl?l@l Dl Dl ?mReturns with Schedule Dm?mBm?m@mCmCm?m@m Dm Dm ?ntax computationn?nBn?n@nCnCn?n@n Dn Dn ? o=Total~ oNH~ oM�~ oN�~ oOP~ oL�?A~ oLB�~ oN�~ oORzQ~ o P@~ o P@~ o N@p Under $5,000~ p?@~ pB@~ p?d}A~ p@@ pC- pC-~ p?d}A~ p@@~ p D>@~ p D@~ p ?f@q$5,000 under $10,000~ q?`@~ qB@~ q?�A~ q@P?A qC*948 qC*172~ q?�A~ q@DA~ q D@~ q D@~ q ?y@r$10,000 under $15,000~ r?@~ rBT@~ r?,�A~ r@A rC- rC-~ r?,�A~ r@A~ r D3@~ r DЁ@~ r ?@s$15,000 under $20,000~ s?@@~ sB@~ s?�'~ s@- sC- sC-~ s?�'~ s@-~ s D@~ s D@~ s ?L@t$20,000 under $25,000~ t?dA~ tB@~ t?)~ t@,�1A tC- tC-~ t?)~ t@,�1A~ t D(@~ t D@~ t ?\@u$25,000 under $30,000~ u?A~ uB`w@~ u?#A~ u@VX uC*916 uC*362~ u?#A~ u@V\X~ u Dؘ@~ u D@~ u ?@v$30,000 under $40,000~ v?A~ vB A~ v? \~ v@-vC*1,150vC*7,311~ v? \~ v@S.~ v D@~ v D@~ v ?\@w$40,000 under $50,000~ w?A~ wB�/A~ w?A6A~ w@* wC*508 wC*567~ w?� Y~ w@ ~ w D@~ w D@~ w ?@x$50,000 under $75,000~ x?Q~ xBП/A~ x?2~ x@�~ xC@~ xC@~ x?2~ x@JK�~ x D@~ x Dp@~ x ?@y$75,000 under $100,000~ y?@~ yB\2~ y?I�~ y@&�5~ yC@@~ yC@~ y?N�~ y@v>7~ y D@~ y D,@~ y ?@z$100,000 under $200,000~ z?.A~ zB\.~ z?(3EA~ z@Z�~ zCzA~ zC�A~ z?�~ z@^~ z D(@~ z D@~ z ?&@{$200,000 under $500,000~ {?A~ {B\u'A~ {?l�,A~ {@~~ {C� A~ {CK~ {?�9~ {@.5d~ { D@~ { Dp@~ { ?@@!|$500,000 under $1,000,000~ |?@~ |BN�&~ |? A~ |@. 5 ~ |Cu@~ |Cn�!~ |?X� A~ |@bW ~ | D"@~ | D@~ | ?A}$1,000,000 or more~ }?z@~ }B�;A~ }? Q@~ }@q~ }C@~ }C5&A~ }?T@~ }@\F~ } D@~ } DT@~ } ?< *A~#~&~&~&~&~&~&~&~&~ &~ &~ Inf* Estimate should be used with caution due to the small number of sample returns on which it is based.����\��C���r��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<��<XP[1] See section 4, file sec4.pdf, for the definition of modified taxable income.?�7NOTE: Detail may not add to totals because of rounding.n�[fSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1998, Publication 1304 (Rev. 4-2001).������������������������������������������������������������������������������������������������������������= �� X/�> ��" ����������������������������