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Number of!Amount! Number of!Amount! Number of!Amount! Number of !Amount ! Number of !Amount ! Number of !Amount! Number of!Amount! Number of!Amount%3!2returns!2returns!2returns!2returns ! 2returns ! 2returns !2returns!2returns!%"~ N�?~ N@~ N@~ N@~ N@~ N@~ N@~ N @~  N"@~  N$@~  N&@~  N(@~  N*@~ N,@~ N.@~ N0@~ N1@%All returns, total~ ^e�~ ^�+~ ^w*~ [nv~ [vc�~ W�A~ X m@~ [vT�~  [H�~  [~  [�~  W@~  v`F@~ vVA~ vf;�~ wp@~ xV�1 No adjusted gross income~ ]>�<~ ]@~ ]@h@ T*228 V*20 T- U-~ V@~ V@e@ V*7 V*2 T- ~- y** y** y*3 }-  % $1 under $5,000~ ]6iA~ ]p�A~ ]@ T- V- T*2,002 U*648 V- V- V- V- T- ~- y- y- y*2,320 n*651  % $5,000 under $10,000~ ]~ ]~>Q~ ]@ T*6,974 V*517~ T�@~ U@ V*13,832 V*705~ Vp�A~ V@ T- ~- y **1,020,519 y**79,193 y- n-  % $10,000 under $15,000~ ]~r~ ]p~ ] A~ T�@~ V @~ T@~ US@~ V@?~ V`^ A~ VA~ VA T- ~-~ y4�A~ y M@ y*1,896 n*1,009  % $15,000 under $20,000~ ]—�~ ]�=�~ ]=A~ T �A~ VPcA~ T�3@~ U@~ VJ�~ V� 2~ V̟A~ VPg A T- ~-~ yԍ6A~ y�$A y*414 n*137  %$20,000 under $25,000~ ]xh~ ] ~ ]Zͨ~ T\xA~ V� A~ T@~ UH@~ V�~  V~M~  V�A~  VxA T*2,002  ~*763~ y�"y~ y/A y*959 n*195%$25,000 under $30,000~ ]|@_A~ ]�~ ]|~ TA~ VA T- U-~ V~�~  VK~  V̯A~  VH A T*2,934 ~*3,311~ y�<~ y�A y*274 n*213%$30,000 under $40,000~ ]!~ ]~ ]�"�~ T�3~ V�A T- U-~ V2~  V �~  V%~  V |A T*6,962 ~*10,290y*15,891 y*178~ yԜ@~ n@%$40,000 under $50,000~ ]n`~ ]�~ ]cHA~ T�2~ VX8A T- U-~ Vd�~  V2W�~  V~�#~  VA T*7,884 ~*15,540 y- y-y*1,932n*2,907%$50,000 under $75,000~ ]�~ ]r~ ]~ T�2]~ V$A T- U-~ VvVA~  VzR~  VqH~  VfB T*11,896 ~*33,603 y- y-~ y@~ n`@%$75,000 under $100,000~ ]�~ ]I�~ ]:�~ T�&A~ V�A T- U-~ V��~  Vy~  V-~  V�"" T*7,108 ~*16,555 y- y-~ y@~ n@%$100,000 under $200,000~ ]Jv~~ ]N}~ ]&g~ T"~ V 8A T- U-~ Vp�/A~  V0�"A  V-  V- T*1,879 ~*2,970 y- y-~ y@~ n@%$200,000 under $500,000~ ]�b~ ]dnA~ ]�P~ T@~ Vs@ T- U- V-  V-  V-  V-  T-  ~- y- y-~ y @~ n}A%!$500,000 under $1,000,000~ ]0�A~ ]FA~ ]� C~ T@~ V·@ T- U- V-  V-  V-  V-  T-  ~- y- y-~ y@~ nHA%$1,000,000 or more~ ] �A~ ]p@~ ]J~ T4@~ V.@ T- U- V-  V-  V-  V-  T*3  ~*16 y- y-~ y@~ nTA%Taxable returns, total~ ^j1/~ ^.Q~ ^�~ W1~ [N~ W0@~ X@~ [�)�~  [N~  [�+�~  [^z�~  WM@~  z@@~ z.Z�~ zƮ5~ z@~ m.{0 No adjusted gross income~ ]̬@ ]*11 ]*2 T- V- T- U- V*11  V*2  V-  V-  T-  ~- y- y- y- n-%$1 under $5,000~ ]z&�~ ]@A~ ]@ T- V-T*2,002 U*648 V-  V-  V-  V-  T-  ~- y- y-y*1,937 n*644%$5,000 under $10,000~ ]^~ ] �&A~ ]@ T- V-T*11,903 U*529 V*969  V*3~  V�@~  V̶@  T-  ~-~ y{'~ y@ y- n-%$10,000 under $15,000~ ]��~ ]t�A~ ]@T*2,002 V*368~ T@~ U@~ V�@~  V^@~  V`�A~  V@  T-  ~-y*7,119 y*7y*1,896n*1,009%$15,000 under $20,000~ ]�~ ]d A~ ]t�A~ T@~ Vù@~ TS@~ U @~ VLA~  V @~  V4 A~  VlA  T-  ~-~ y @~ y�@ y- n-%$20,000 under $25,000~ ]o�~ ]U6A~ ]�E~ T0�A~ V�<@~ T@~ UH@~ V�;8~  V�A~  V`� A~  V@�@  T-  ~-~ yl,A~ y�  y- n-%$25,000 under $30,000~ ]V[�~ ]y~ ]ƃU~ TgA~ V@ T- U-~ VH�7A~  VL)A~  VHpA~  V�5A  T-  ~-~ yh3&A~ y`� A y*119 n*86% >�l@I!>�6@$">�/@*#>(@$$>�)@$%>�'@�&>�@'>�@�(>,�P)>��*>���K+>��@t ,>�->�.>/>�0>�1>��2>�3>�4>��5>��6>��7>�8>��9>��:>��;>��<>�@�=>��@>>��@G?>��@ $30,000 under $40,000~ ]^� ~ ]Ҙ�~ ]�(�~ TX�'A~ V(�A T- U-~ VZ�~ VF~ VV"~ V` A T*4,045 ~*5,064 y*1,5891 y*178 y*1,732 n*312  %!$40,000 under $50,000~ !]Z~ !]*!�~ !]{�~ !T(A~ !VH�A !T- !U-~ !V�~ ! V�~ ! V�!A~ ! V0�A! T*4,977! ~*5,189 !y- !y-!y*1,543!n*1,686!!%"$50,000 under $75,000~ "]�~ "]Y�~ "]R|~ "T�]~ "Vl�$A "T- "U-~ "Vr@f~ " V"F~ " V�H~ " Vf'B" T*5,847" ~*10,482 "y- "y-~ "y@~ "nU@""%#$75,000 under $100,000~ #]\�~ #]A�~ #]s�~ #T�&A~ #V�A #T- #U-~ #V��~ # V6y~ # V&A~ # V�!A# T*7,108# ~*16,555 #y- #y-~ #yz@~ #n@##%$$100,000 under $200,000~ $]RF~~ $]}~ $]6 g~ $ThH!A~ $V�7A $T- $U-~ $V/A~ $ V�% $ V- $ V-$ T*1,879$ ~*2,970 $y- $y-~ $ys@~ $nJ@$$%%$200,000 under $500,000~ %]a~ %]hjA~ %]�9O~ %T@~ %Vs@ %T- %U- %V- % V- % V- % V- % T- % ~- %y- %y-~ %y@@~ %n�A%%%!&$500,000 under $1,000,000~ &]�A~ &]xEA~ &]nB~ &T@~ &V@ &T- &U- &V- & V- & V- & V- & T- & ~- &y- &y-~ &y@~ &n�A&&%'$1,000,000 or more~ ']A~ ']@~ ']* �~ 'T3@~ 'V,@ 'T- 'U- 'V- ' V- ' V- ' V- ' T*3 ' ~*16 'y- 'y-~ 'y@~ 'n�A''%!(Nontaxable returns, total~ (_24�~ (_�~ (_N�/~ (YYD~ (\(�A~ (Y`q@~ (Zq@~ (\�*^~ ( \�~ ( \"A~ ( \A~ ( Y@j@~ ( �@~ ({�~ ({(�4A~ ({@~ (o@&)Q Footnotes at end of table.)`)5)5)5)5)")")a) ") ") ") ") "�*H�Table 3.3--1998 Individual Income Tax, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted Gross Income--Continued*J*J*J*J*J*J*J*J_+%W(All returns are estimates based on samples--money amounts are in thousands of dollars)+6+6+++%,7,(Tax credits--continued,),),),),),),), ), ) , (Income tax after credits, ), (Alternative minimum tax,),,,,,,,,,,,,,,,,,, ,!,",#,$,%,&,',(,),*,+,,,-,.,/,0,1,2,3,4,5,6,7,8,9,:,;,<,=-8Size of adjusted-Foreign tax credit--General business credit- $-fEmpowerment zone emp. credit- *-"Nonconventional source fuel credit- - Other tax credits- - !Number- !- !Number-!------------------ -!-"-#-$-%-&-'-(-)-*-+-,---.-/-0-1-2-3-4-5-6-7-8-9-:-;-<-=.9 gross income.: Number of.:Amount.: Number of.:Amount.: Number of.:Amount.: Number of.:Amount. : Number of. :Amount . -of. -Amount . -of.-Amount.................. .!.".#.$.%.&.'.(.).*.+.,.-.../.0.1.2.3.4.5.6.7.8.9.:.;.<.=/;/2returns/!/2returns/!/2returns/!/2returns/!/ 2returns/ !/ 2returns/ !/ 2returns/!////////////////// /!/"/#/$/%/&/'/(/)/*/+/,/-/.///0/1/2/3/4/5/6/7/8/9/:/;/</=~ 0<2~ 0<3~ 0<4~ 0<5~ 0<6~ 0<7~ 0<8~ 0<9~ 0 <:~ 0 <;~ 0 <<~ 0 <=~ 0 <>~ 0<?�000000000000000000 0!0"0#0$0%0&0'0(0)0*0+0,0-0.0/000102030405060708090:0;0<0=1All returns, total~ 1[zѶ~ 1[zv~ 1W�A~ 1W�,~ 1j8@~ 1W@~ 1WC@~ 1W@~ 1 W@~ 1 WPP@~ 1 m-1 mYA~ 1 W�4~ 1[V2111111111111111111 1!1"1#1$1%1&1'1(1)1*1+1,1-1.1/101112131415161718191:1;1<1= 2No adjusted gross income 2V- 2V- 2T** 2T** 2k- 2T- 2T- 2T- 2 T- 2 T- 2 n*15 2 n*3~ 2 T@~ 2V@@222222222222222222 2!2"2#2$2%2&2'2(2)2*2+2,2-2.2/202122232425262728292:2;2<2=3$1 under $5,000~ 3VP�@~ 3VZ@3T**1,898 3T**735 3k- 3T- 3T- 3T- 3 T- 3 T-~ 3 n��~ 3 nA3 T*1,0103V*4,809333333333333333333 3!3"3#3$3%3&3'3(3)3*3+3,3-3.3/303132333435363738393:3;3<3=4$5,000 under $10,000~ 4VS@~ 4V@4T*3,191 4T*341 4k- 4T- 4T- 4T- 4 T- 4 T-~ 4 nz^~ 4 nZuq4 T*1,1144V*6,558444444444444444444 4!4"4#4$4%4&4'4(4)4*4+4,4-4.4/404142434445464748494:4;4<4=5$10,000 under $15,000~ 5V @~ 5V#@5T*6,6635T*2,295 5k- 5T-5T*1,8965T*1,199 5 T- 5 T-~ 5 n:�~ 5 n6T~ 5 T@~ 5V&@555555555555555555 5!5"5#5$5%5&5'5(5)5*5+5,5-5.5/505152535455565758595:5;5<5=6$15,000 under $20,000~ 6V`@~ 6V@~ 6TZ@~ 6T@ 6k- 6T-6T*2,812 6T*774 6 T- 6 T-~ 6 n�~ 6 n0cA~ 6 T2@~ 6V @666666666666666666 6!6"6#6$6%6&6'6(6)6*6+6,6-6.6/606162636465666768696:6;6<6=7$20,000 under $25,000~ 7V�,@~ 7V@~ 7T @~ 7T$@ 7k- 7T- 7T*227 7T*40 7 T- 7 T-~ 7 nm�~ 7 nM~ 7 Tԧ@~ 7V@777777777777777777 7!7"7#7$7%7&7'7(7)7*7+7,7-7.7/707172737475767778797:7;7<7=8$25,000 under $30,000~ 8V#@~ 8V@8T*5,6168T*8,647 8k- 8T- 8T*218 8T*36 8 T** 8 T**~ 8 nFK�~ 8 n ~ 8 Tڮ@~ 8V9@888888888888888888 8!8"8#8$8%8&8'8(8)8*8+8,8-8.8/808182838485868788898:8;8<8=9$30,000 under $40,000~ 9V0�A~ 9V@~ 9TV@~ 9T@ 9k- 9T- 9T*101 9T*109 9 T** 9 T**~ 9 n ~ 9 n> ~ 9 T@~ 9VN@999999999999999999 9!9"9#9$9%9&9'9(9)9*9+9,9-9.9/909192939495969798999:9;9<9=:$40,000 under $50,000~ :Vh�A~ :V@~ :T@~ :T@ :k- :T-:T*2,074:T*5,459: T**7,976: T**24,261~ : njZ~ : n� ~ : T@~ :V@:::::::::::::::::: :!:":#:$:%:&:':(:):*:+:,:-:.:/:0:1:2:3:4:5:6:7:8:9:::;:<:=;$50,000 under $75,000~ ;VA~ ;V@~ ;T� @~ ;T@ ;k- ;T-;T*2,041 ;T*352~ ; T@~ ; T@~ ; n*~ ; n~ ; T@@~ ;V@;;;;;;;;;;;;;;;;;; ;!;";#;$;%;&;';(;);*;+;,;-;.;/;0;1;2;3;4;5;6;7;8;9;:;;;<;=<$75,000 under $100,000~ <V�A~ <VA~ <T@@~ <Tp\@ <k- <T-~ <T.@~ <T@< T*6,796< T*14,093~ < n�%�~ < njF~ < T@@~ <VA<<<<<<<<<<<<<<<<<< <!<"<#<$<%<&<'<(<)<*<+<,<-<.</<0<1<2<3<4<5<6<7<8<9<:<;<<<==$100,000 under $200,000~ =V^�+~ =V�1#~ =T�4@~ =Tp1A =k*358 =T*391~ =Td@~ =T4@~ = T@~ = TB@~ = n~~ = nJ�"~ = TA~ =V�30================== =!="=#=$=%=&='=(=)=*=+=,=-=.=/=0=1=2=3=4=5=6=7=8=9=:=;=<==>$200,000 under $500,000~ >V�A~ >V>;~ >TW@~ >T@~ >kL@~ >T,@~ >T@~ >T@~ > T@~ > T@~ > n*a~ > n �-~ > T\|A~ >Vjhj>>>>>>>>>>>>>>>>>> >!>">#>$>%>&>'>(>)>*>+>,>->.>/>0>1>2>3>4>5>6>7>8>9>:>;><>=!?$500,000 under $1,000,000~ ?VL@~ ?Vn�2~ ?T@~ ?T@@~ ?k@~ ?T@~ ?T$@~ ?T\@~ ? TĚ@~ ? T#@~ ? nH�A~ ? nj� ~ ? T@~ ?V/?????????????????? ?!?"?#?$?%?&?'?(?)?*?+?,?-?.?/?0?1?2?3?4?5?6?7?8?9?:?;?<?=@>�l@IA>��B>�@*C>�@$D>��@$E>��@�F>��@G>�@�H>��@PI>��@J>��@KK>��@tL>�@GM>��@N>��@O>��@P&��@{Q&,��OR&���S&��T&��@{ U&�@V&�@W&@X& @Y&@Z&�@[&��\&�@�]&�@^&��@G_&��@@$1,000,000 or more~ @VP@~ @V ~ I T@~ IVN@IIIIIIIIIIIIIIIIII I!I"I#I$I%I&I'I(I)I*I+I,I-I.I/I0I1I2I3I4I5I6I7I8I9I:I;I<I=J$40,000 under $50,000~ JVA~ JV@~ JT@~ JT@ Jk- JT- JT*915JT*1,208J T*5,951J T*14,996~ J njZ~ J n� ~ J T@~ JV@JJJJJJJJJJJJJJJJJJ J!J"J#J$J%J&J'J(J)J*J+J,J-J.J/J0J1J2J3J4J5J6J7J8J9J:J;J<J=K$50,000 under $75,000~ KV|�A~ KV@~ KT`z@~ KT`@@ Kk- KT-KT*2,033 KT*341~ K T@~ K T@~ K n*~ K n~ K T@@~ KV@KKKKKKKKKKKKKKKKKK K!K"K#K$K%K&K'K(K)K*K+K,K-K.K/K0K1K2K3K4K5K6K7K8K9K:K;K<K=L$75,000 under $100,000~ LVA~ LVA~ LT@~ LT`[@ Lk- LT-~ LT,@~ LT@L T*6,796L T*14,093~ L n�%�~ L njF~ L T@@~ LVALLLLLLLLLLLLLLLLLL L!L"L#L$L%L&L'L(L)L*L+L,L-L.L/L0L1L2L3L4L5L6L7L8L9L:L;L<L=M$100,000 under $200,000~ MV%A~ MV0s!A~ MT�3@~ MT�0A Mk*358 MT*391~ MTd@~ MT4@~ M T @~ M Tʻ@~ M n~~ M nJ�"~ M TA~ MV�30MM%N$200,000 under $500,000~ NVA~ NV:~ NTS@~ NT@~ NkL@~ NT,@~ NT@~ NT@~ N T@~ N T@~ N n*a~ N n �-~ N T\|A~ NVjhjNN%!O$500,000 under $1,000,000~ OV`K@~ OVֹ2~ OT@~ OT@~ Ok@~ OT@~ OT$@~ OT\@~ O TĚ@~ O T#@~ O nH�A~ O nj� ~ O T@~ OV/OO%P$1,000,000 or more~ PVи@~ PVU(All other taxesU>U>U>U >U >U >U >U >U>UU%!V0accumulation distributionVV4V4 V+TotalV, V+Penalty tax on qualifiedV,V +Self-employmentV ,V +Social security taxesV ,V +Household employmentV,VV%%W Size of adjusted gross incomeW!NumberW!AmountW!NumberW!AmountW4W?retirement plansW@ W ?taxW @W ? on tip incomeW @ W ?taxW@WW%X2 of returnsX!X2 of returnsX!X: Number ofX:AmountX: Number ofX:AmountX : Number ofX :AmountX : Number ofX :AmountX : Number ofX:AmountXX%Y;Y!Y!Y!Y!Y2returnsY!Y2returnsY!Y 2returnsY !Y 2returnsY !Y 2returnsY!YY%~ Z<@~ Z<@~ Z<A~ Z<A~ Z<B~ Z<B~ Z<C~ Z<C~ Z <D~ Z <D~ Z <E~ Z <E~ Z <F~ Z<F�ZZ%[All returns, total~ [^D@~ [^R@~ [^j1/[^ A~ [^7~ [^w�~ [[*�~ [[n¤~ [ ^ޯG~ [ ^B~ [ W � A~ [ X@~ [ W`A~ [W- \No adjusted gross income \]- \]-~ \]̬@~ \]p@~ \]X|A~ \]A~ \V�@~ \V@~ \ ]جA~ \ ]A \ T[1] \ U[1]~ \ T@~ \T@@\\%]$1 under $5,000 ]]- ]]-~ ]]z&�~ ]]#A~ ]]V9~ ]]�0A~ ]V@~ ]V@~ ] |�5~ ] |0�A~ ] Ti@~ ] U~@ ] T*824]T*1,206]]%^$5,000 under $10,000 ^]- ^]-~ ^]^~ ^]q~ ^]f~ ^]n5T~ ^Vp@~ ^V@~ ^ ]S7A~ ^ ]VR~ ^ T�'@~ ^ U#@~ ^ T@~ ^T@^^%_$10,000 under $15,000 _]- _]-~ _]��~ _]xQUA~ _]LU~ _]|l7A~ _V NA~ _VM@~ _ ]�&G~ _ ]X~ _ T`@~ _ U"@~ _ T~@~ _T@@__%`&�l@Ia&�@b&��@*c&��@$d&��@$e&��@�f&@g&��@�h&�@Pi&��@j&�@Kk&��l&�@Gm&�@n&��@o&��@p*�@{q*�@Or*�@s*�@t*�@{u*��@v*@w*��@x*�@y*��@z*�@{*,��P|*�@�}*��~*�9@g*c@`$15,000 under $20,000 `]- `]-~ `]�~ `]2a~ `].lI~ `]J\~ `V�A~ `V@~ ` ]�-A~ ` ]X~ ` T@~ ` U|@~ ` T@~ `T@``%a$20,000 under $25,000 a]- a]-~ a]o�~ a]ujA~ a]KG~ a]>b~ aV`A~ aVr@~ a ]h�+A~ a ]� ^~ a Ta@~ a U@~ a T@~ aT@aa%b$25,000 under $30,000 b]- b]-~ b]V[�~ b]�/ ~ b]�9/A~ b]6A~ bV]A~ bV3@~ b ]j'A~ b ]}Ub T*8,917 b U*848~ b TD@~ bT@bb%c$30,000 under $40,000c]*2,022 c]*184~ c]^� ~ c]� ~ c]o~ c]T�~ cV|A~ cVA~ c ]:Q~ c ]*~ c T/@~ c U`@~ c T@~ cT@cc%d$40,000 under $50,000 d]- d]-~ d]Z~ d]zC� ~ d]@"9A~ d]n~ dVT�A~ dV@� A~ d ] �1A~ d ]nP�~ d T@@~ d U@~ d T@~ dT@@dd%e$50,000 under $75,000 e]- e]-~ e]�~ e]��~ e]z"�~ e]V,^~ eV3~ eV�?!~ e ].~v~ e ]F�5e T*11,779e U*3,242~ e T@~ eT @ee%f$75,000 under $100,000 f]- f]-~ f]\�~ f]6P~ f]5A~ f]��~ fV�A~ fV,] A~ f ]&=~ f ]6 f T- f U-~ f T@E@~ fT @ff%g$100,000 under $200,000 g]*40 g]*1~ g]RF~~ g]�D"~ g]Ic~ g]R~ gV,�A~ gV$A~ g ]L~ g ]jUg T*2,606 g U*137~ g T@~ gT(QAgg%h$200,000 under $500,000 h]*8 h]*2~ h]a~ h]z.�~ h]Y$~ h]R~ hV@@~ hVA~ h ]A~ h ]�� h T- h U-~ h T@~ hTAhh%!i$500,000 under $1,000,000 i]*40i]*5,553~ i]�A~ i]r ~ i]�7@~ i]<�,A~ iV6@~ iV@~ i ]0@~ i ]8�)A i T*40 i U*1~ i T�@~ iTp@ii%j$1,000,000 or more~ j]X@~ j]@~ j]A~ j]R"~ j]Ж@~ j]�3A~ jV@~ jV\@~ j ]p+@~ j ]\(A j T[1] j U[1]~ j Tz@~ jT0}�@jj%kTaxable returns, total~ k^D@~ k^R@~ k^j1/k^ A~ k^B�$~ k^HS~ k[.~ k[�~ k ^:S~ k ^t{~ k WP;@~ k X@~ k W`|A~ kW�=$ lNo adjusted gross income l]- l]-~ l]̬@~ l]p@~ l] @~ l]@~ lVa@~ lVc@~ l ]<@~ l ]?@ l T- l U-~ l T`e@~ lT@ll%m$1 under $5,000 m]- m]-~ m]z&�~ m]#A~ m]#@~ m]@mV*3,767 mV*213~ m |d@~ m |6@m T*3,909 m U*7 m T- mT-mm%n$5,000 under $10,000 n]- n]-~ n]^~ n]q~ n]A~ n] �A~ nV�@~ nVS@~ n ]� A~ n ]� An T*12,080 n U*403 n T** nT**nn%o$10,000 under $15,000 o]- o]-~ o]��~ o]xQUA~ o]\%~ o]^ %~ oV@~ oVR@~ o ]\A~ o ].("~ o T�@~ o Ux@o T**11,075oT**17,121oo%p$15,000 under $20,000 p]- p]-~ p]�~ p]2a~ p]`(~ p]&A~ pV0i@~ pVc@~ p ]v ~ p ] &A~ p T@u@~ p U@ p T*3 pT*6pp%q$20,000 under $25,000 q]- q]-~ q]o�~ q]ujA~ q]x#'A~ q]�;~ qV`�A~ qV@~ q ]t5!A~ q ]8q T*13,885q U*1,899 q T*235 qT*346qq%r$25,000 under $30,000 r]- r]-~ r]V[�~ r]�/ ~ r]t)A~ r]&-F~ rVhi A~ rV@~ r ] �"A~ r ]40Ar T*7,942 r U*793r T*2,938rT*1,579rr%s$30,000 under $40,000s]*2,022 s]*184~ s]^� ~ s]� ~ s]Nmh~ s]y�~ sV �A~ sV�A~ s ] �2A~ s ]v~ s T@~ s U,@s T*7,149sT*12,842ss%t$40,000 under $50,000 t]- t]-~ t]Z~ t]zC� ~ t]+b~ t]F~ tVIA~ tVx� A~ t ]E~ t ]6~ t T@@~ t U@t T*3,637tT*4,386tt%u$50,000 under $75,000 u]- u]-~ u]�~ u]��~ u]2~ u]F�W~ uV,�)A~ uV&?!~ u ]�K�~ �]Zx�~ �]tSA~ �]^~ �]jB�~ �]�~ � ]&A�~ � ]$/)A~ � ]l/A� `� `�����%�)�$15,000 under $20,000~ �V|VA~ �V�A~ �]r�~ �]��~ �]�%�~ �]Q�~ �]�1~ �]^Yt~ � ]E�~ � ]N(6~ � ] Y� `� `�����%�)�$20,000 under $25,000~ �VA~ �Vh� A~ �]��~ �]2~ �]=A~ �]bA~ �]&F~ �]^a3~ � ]zw�~ � ]*A~ � ]o� `� `�����%�)�$25,000 under $30,000~ �V@~ �V@~ �]�~ �]�3d~ �]�"$~ �]X�~ �]J~ �]6~ � ]I~ � ] ,~ � ]|>A� `� `�����%�)�$30,000 under $40,000 �V- �V-~ �]*�~ �]�=L ~ �]x�A~ �]nZ~ �]f ~ �]�~ � ]B ~ � ]U~ � ].3� `� `�����%�)�$40,000 under $50,000 �V- �V-~ �]z\~ �]&Q ~ �]@~ �]Y~ �]J\| ~ �]?~ � ]ʱN ~ � ]ZB~ � ]PQA� `� `�����%�)�$50,000 under $75,000 �V- �V-~ �][�~ �]�V~ �]5@~ �] M�~ �]~ �]�~ � ]�.�~ � ]ni�~ � ];� `� `�����%�)�$75,000 under $100,000 �V- �V-~ �]t�~ �]ZD~ �]@~ �]bc�~ �]V~0~ �].~ � ]~ � ]~DQ~ � ]�� `� `�����%�)�$100,000 under $200,000 �V- �V-~ �]jP~~ �]r�#~ �]@~ �]{~ �]Wk#~ �]]~ � ]v[~ � ]nn~ � ].� `� `�����%�)�$200,000 under $500,000 �V- �V-~ �]H8A~ �]μt~ �]@~ �]Ca~ �]nK~ �]>:T~ � ]R�~ � ]�='A~ � ]�� `� `�����%�)!�$500,000 under $1,000,000 �V- �V-~ �]�A~ �]�+~ �]a@~ �]ܡA~ �]� ~ �]HA~ � ]6�~ � ]wA~ � ]:?�� `� `�����%�)�$1,000,000 or more �V- �V-~ �]A~ �]"oJ#~ �]T@~ �]A~ �]�<�~ �]0zA~ � ]9 ~ � ]n@~ � ]f � `� `�����%�)�Taxable returns, total �u- �[-~ �^/�^ mjA~ �^T@~ �^WM�^Um A~ �^b� ^� oA~ � ^��~ � ^�)� r� r��) �No adjusted gross income �V- �V-~ �]Ƭ@~ �]K@~ �]@~ �]Ģ@~ �]n@~ �]@~ � ]@@~ � ]|@~ � ]@@� `� `�����%�)�$1 under $5,000 �V- �V-~ �]z&�~ �],�A �|-~ �]� 5A~ �]d�A~ �]K~ � ]~A~ � ]1@~ � ]@� `� `��� � ��%�)�$5,000 under $10,000 �V- �V-~ �]^~ �]J� �|-~ �]*�9~ �]>�~ �]rs.~ � ]�~ � ]g A~ � ]8� A� `� `�����%�)�$10,000 under $15,000 �V- �V-~ �]��~ �]� z �|-~ �]�~ �]6~ �]ʀ~ � ]*~ � ]^�(~ � ]x�'A� `� `�����%�)�$15,000 under $20,000 �V- �V-~ �]�~ �]� � �|-~ �]�~ �]%~ �]&�~ � ]o�~ � ]�(A~ � ]2A� `� `�����%�)�$20,000 under $25,000 �V- �V-~ �]P�~ �]J(�~ �]H@~ �]Ҹ�~ �]ds~ �][A~ � ]k ~ � ]� (A~ � ]<)8A� `� `�����%�)�$25,000 under $30,000 �V- �V-~ �]V[�~ �]JS �|-~ �]V�~ �]o~ �]۩~ � ]^e~ � ]i(~ � ]pl:A� `� `�����%�)�$30,000 under $40,000 �V- �V-~ �]^� ~ �]�<  �|-~ �]&�~ �]u ~ �]6~ � ]Vc ~ � ]R~ � ]� `� `�����%�)�$40,000 under $50,000 �V- �V-~ �]Z~ �]jH  �|-~ �]jT~ �]Jhe ~ �]t;~ � ]@ ~ � ]GA~ � ]� `� `�����%�)�$50,000 under $75,000 �V- �V-~ �]�~ �]O �|-~ �]6ǽ~ �]J~ �]:~ � ]&ٔ~ � ]~ � ]3� `� `�����%�)�$75,000 under $100,000 �V- �V-~ �]\�~ �]JD �|-~ �].�~ �]�',~ �]�~ � ]�8~ � ]�$Q~ � ]��� `� `�����%�)�*�l@I�*� @�*� @*�*� @$�*,�P�*��@��*���*�a@� �*@P�*K@�*@K�*�@�*o@G�*D@�*4��*>@�&X@{�&�U@O�&�\@�&�W@�&a@�&�b@�&�_@�&�j@�&�[@�&Y@�&�Y@�&�U@P�&�U@��&�W@�&P�@�&@@�$100,000 under $200,000 �V- �V-~ �]RF~~ �]�9�# �|-~ �]{~ �]rh#~ �]UA~ � ]Z~ � ]n~ � ]j,� `� `�����%�)�$200,000 under $500,000 �V- �V-~ �]a~ �]t �|-~ �]M8A~ �]~"I~ �]f2T~ � ]F~ � ]:'A~ � ]b�� `� `�����%�)!�$500,000 under $1,000,000 �V- �V-~ �]�A~ �]z + �|-~ �]A~ �]v ~ �]X A~ � ]�~ � ]tA~ � ]�� `� `�����%�)�$1,000,000 or more �V- �V-~ �]A~ �]NeJ# �|-~ �]H�A~ �]�~ �] xA~ � ]29 ~ � ]i@~ � ]]} � `� `�����%�)!�Nontaxable returns, total~ �\Z3�~ �\~ �_f~ �_V�~ �_G�~ �_J�&~ �_v>�~ �_F�~ � _9~ � _:~ � _�� s� s�O�)O&� Footnotes at end of table.��#���������%�'���Table 3.3--1998 Individual Income Tax, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted Gross Income--Continued��������� ���������� �!_�%W(All returns are estimates based on samples--money amounts are in thousands of dollars)�6�6� ����������� �!�%�7�(Tax payments--continued�>�>�>�S�S�>�>� AEarned income credit,� B� ( Overpayment� )� ����������� �!�%�+Payments with request�,�+Excess social security�,!�+Credit for Federal tax on�,�+Credit from regulated�,� 0refundable portion� 1 � gTotal� E� ����������� �!�%%�FSize of adjusted gross income$�?for extension of filing time�,�?taxes withheld�@"�?gasoline and special fuels�,�?investment companies�@� !Number� !� h� i� ����������� �!�%�: Number of�:Amount�: Number of�:Amount�: Number of�:Amount�: Number of�:Amount � -of� -Amount� ! Number of� !Amount� ����������� �!�%�;�2returns�!�2returns�!�2returns�!�2returns�!� 2returns� !� 2returns� !� ����������� �!�%~ �<L~ �<M~ �<M~ �<N~ �<N~ �<O~ �<O~ �<P~ � <@P~ � <P~ � <P~ � <Q�� ����������� �!�%�All returns, total~ �[v^~ �^� ~ �[jO~ �[?7A~ �Wd@A~ �Wu@~ �X[@~ �X@~ � ^F~ � ^B p~ � ^FA~ � ^� (� ���������� �! �No adjusted gross income~ �V@@~ �] -�@~ �V@~ �V@~ �T�@~ �T/@~ �U@~ �U@~ � ]@~ � ]a@~ � ]A~ � ]V� ����������� �!�%�$1 under $5,000~ �V|@~ �]@ �V*30 �V*1~ �T�@~ �T@�U*1,872 �U*72~ � ]�~ � ]2f�� ����������� �!�%�$100,000 under $200,000~ �VP�A~ �]~ �V{#~ �Vn%A~ �T�@~ �Tt@~ �U@~ �U@ � ]- � ]-~ � ]r�~ � ]M~� ����������� �!�%�$200,000 under $500,000~ �VȫA~ �]D~ �VQA~ �VA~ �T԰@~ �T@~ �U@~ �U4@ � ]- � ]-~ � ]�7*~ � ]j� ����������� �!�%!�$500,000 under $1,000,000~ �V�@~ �]~ �V@@~ �VR@~ �T @~ �T(@~ �U@~ �U@ � ]- � ]-~ � ]y�@~ � ]ή�� ����������� �!�%�$1,000,000 or more~ �V @~ �]�,~ �V@~ �VPH@~ �Tx@~ �T,@~ �U@~ �U@ � ]- � ]-~ � ]@ @~ � ]j�� ����������� �!�%!�Nontaxable returns, total~ �\]A~ �_�A~ �\@~ �\I@~ �YMA~ �Y@~ �Z@~ �Z @~ � _F~ � _B p~ � _�~ � _=+ � O���������� �!&� Footnotes at end of table.�6�6� ����������� �!�%���Table 3.3--1998 Individual Income Tax, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted Gross Income--Continued��������_�%W(All returns are estimates based on samples--money amounts are in thousands of dollars)�6�6���%�7�(Overpayment--continued�)�)�)�A Tax due at�B�APredetermined estimated�B���%�8Size of adjusted�Refunded�&�Credited to 1999 estimated tax��0time of filing�G�0 tax penalty�G���%�9 gross income�: Number of�:Amount�: Number of�:Amount�: Number of�:Amount�: Number of�:Amount���%�;�2returns�!�2returns�!�2returns�!�2returns�!���%~ �<@Q~ �<Q~ �<Q~ �<R~ �<@R~ �<R~ �<R~ �<S����%�All returns, total~ �b2h�~ �^rEp"~ �[N�~ �^R؜~ �^�8�~ �^JZ~ �[ba2~ �WZ-A �No adjusted gross income~ �c�A~ �]t{1A~ �V@~ �]�A~ �]p@~ �]A~ �V6@~ �T2@���%�$1 under $5,000~ �cNe~ �]�~ �V`�A~ �]p1@~ �]y~ �]�A~ �V@@~ �T@���%�$5,000 under $10,000~ �c~ �].~ �V�A~ �]�%@~ �]l~ �].~ �VA~ �Tݾ@���%�$10,000 under $15,000~ �cvz~ �] �~ �VA~ �] @A~ �]Pv~ �]*OG~ �VA~ �T@���%�$15,000 under $20,000~ �cb6~ �]~�/~ �Vt�A~ �]� A~ �]^�~ �]Vh^~ �VA~ �Tg@���%�$20,000 under $25,000~ �cf~ �]Zx~ �VLmA~ �]Ђ A~ �]_{~ �]�)k~ �V|A~ �T@���%�$25,000 under $30,000~ �c2~ �]�~ �VA~ �]QA~ �]>d~ �]lc:A~ �VD�A~ �T@@���%�$30,000 under $40,000~ �c�/M~ �]7~ �V�/A~ �]0�A~ �]�~ �]�%�~ �V"~ �TC@���%�&�X@I�&��@�&�@*�&��@$�&��@P�&��@��&��@�&���&�@P�&�@�&��@K�&��@�&��@G�&�@�&��@P�&��@�&��@�&��@O�&�@�&��@�&��@�&��@�&��@�&,��P�&��@�&��@�&��@�&�y@P�&��@��&��@�&�d@@�$40,000 under $50,000~ �cƌ�~ �]b~ �V@�A~ �]�!A~ �]>—~ �]2d�~ �VtA~ �T @���%�$50,000 under $75,000~ �c�=�~ �]fڨ~ �V@�&A~ �]sV~ �]~ �]sE~ �V0�,A~ �T@���%�$75,000 under $100,000~ �cOA~ �]�~ �VA~ �]p1A~ �]DA~ �]�~ �Vh�#A~ �Tp@���%�$100,000 under $200,000~ �c�~ �]v�~ �V#A~ �].v�~ �]� �~ �]*,�~ �VvK,~ �THA���%�$200,000 under $500,000~ �cLA~ �]:x~ �Vh"A~ �]�~ �]Q7~ �]� ~ �VA~ �Tp6A���%!�$500,000 under $1,000,000~ �c@~ �]ʇZ~ �V@~ �]�~ �]�A~ �]6F~ �V�@~ �T @���%�$1,000,000 or more~ �c@~ �],EBA~ �V :@~ �]~ �]`@~ �]�!~ �V@~ �T@���%�Taxable returns, total~ �b@~ �^Nu~ �[`�~ �^v0l~ �^�c~ �^&�~ �[v�!~ �W,A �No adjusted gross income~ �c@~ �]@~ �V}@~ �]@k@~ �]@~ �]@@~ �VP@~ �T`}@���%�$1 under $5,000~ �c.A~ �]X2A~ �VL@~ �]@~ �]NW~ �]@� A�V*3,755 �T*148���%�$5,000 under $10,000~ �c�?~ �]~l~ �V@@~ �] P@~ �]>T~ �]X�A~ �Vе@~ �Tѳ@���%�$10,000 under $15,000~ �c TA~ �]Zc�~ �V A~ �]`2@~ �]>k~ �]L/A~ �V�A~ �T@���%�$15,000 under $20,000~ �cp_~ �]��~ �V̵A~ �]A~ �]Fw~ �]S~ �Vx� A~ �T@{@���%�$20,000 under $25,000~ �cޑe~ �]Z�:~ �V A~ �]GA~ �]P7~ �]�~ �V�A~ �T(6A���%!�$500,000 under $1,000,000~ �c@@~ �]�6Z~ �V`@~ �]oCA~ �]A~ �]κF~ �VP@~ �T�@���%�$1,000,000 or more~ �c@~ �]�~ �V�2@~ �]:�~ �]@~ �]!~ �V�@~ �T@���%!�Nontaxable returns, total~ �d�'r~ �_& ~ �\dA~ �_ާ0~ �_�'d~ �_&�V~ �\nA~ �Y@n�Qf* Estimate should be used with caution due to the small number of sample returns on which it is based.���R�R�����%S�QK** Data combined to avoid disclosure of information for specific taxpayers.���R�R�����%�Q[1] Less than $500.���R�R�����%>�Q6NOTE: Detail may not add to total because of rounding.���������%n��fSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1998, Publication 1304 (Rev. 4-2001).���������%����������%�Q= �X/�> ����?�?�?�?m{wD�V�E�D�V�hT0�q0T��0hTAq0Fq0 mhT0p{�]l0{Dl0p{X�X��l��qq     ��" �����������������������