�\pJames N. Willis ,�����1BTdIvB�  dMbP?_"*+�%�����7n�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�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/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" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "ro@"............................................................................................................"EB#,##0" ";\-#,##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 6� ��C 4� ��C 5� ��C 3� ��C  � ��C  �C  �C  �C % �C  ,�C  (��C  �C &8�C &8��C  (��C  (�C &�C &8�C "�C &8�C "8��C "8��C "8�C  "8�C % ,��C %#<��C % ,��C % ,�C  ,�C  ,��C &<�C &<��C  ,��C  ,�C &�C &<�C &<�C "<��C "<�C "8�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 / �C / ,�C 2 �C 2 ��������������������B�������������U} �#�} ��} $ � ��l�m�m@ ��@�o@�e@�o@�t@�l@ �a@ �d@ �e@ �z@ �_@�n@�l@�M@�n@�l@�p@�u@�n@�l@�`@�l@�l@�t@�l@�l@�y@�s@�i@iaTable 5.--1999 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of ia$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status_WW[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more Returns with! Returns without " Total#U.S. income tax#U.S. income tax"Income concept, item$Number$$Number$$Number$ $of$Amount $of $Amount $of $Amount%&returns&&returns&&returns& " '(1) '(2) '(3) '(4) '(5) '(6)% RAdjusted Gross Income Concept $ $ $ $ $ $ SSalaries and wages~ (} GuoA~ (} G�3A~ C؉@~ (A Business or profession: ( G ( G C ( S Net income~ (lA~ G"q� ~ (hA~ Gz ~ C@p@~ (@S Net loss~ ((A~ G2:�~ (8A~ G.(�~ Cg@~ (@ Farm:(G(GC(S Net income~ (F@~ G�*A~ (C@~ GfH5~ C(@~ (0w@S Net loss~ (@~ G|~ (@~ G�{~ CL@~ (@0(Partnership and S corporation net income(G(GC(5- after Section 179 property deduction: [1](G(GC(S Net income~ (~�3~ GJXH0~ (3~ GE0~ C`s@~ (@S Net loss~ (D�A~ G٘~ (h�A~ G.с~ C@~ (�A Sales of capital assets:(G(GC(S Net gain~ (7A~ GrT^~ (F]_~ G}U^~ Cx@~ (L�$AS Net loss~ (sA~ G�$*A~ (xmA~ G84~ Cx@~ (\@4,Sales of property other than capital assets:(G(GC(S Net gain~ (@~ G|~ (@~ G|~ C[@~ (j@S Net loss~ (ؘA~ G�EA~ (X�A~ GR�~ Ci@~ (@!STaxable interest received~ (,AA~ G� ~ (R�~ G& ~ Ch@~ (� ASTax-exempt interest~ (�)A~ G�~ (8�)A~ G{~ C @~ (`@S Dividends~ (ր~ GZ� ~ (RÀ~ G _� ~ C@~ (`A7S/Pensions and annuities in adjusted gross income~ (A~ Gb|~ (T�A~ G{~ Cr@~ (�,@ �l@!�M@"�n@#��@$��@%�P@&�n@'�l@(�X@)�n@*�l@+�x@,�p@-��@.��@/�y@0�l@1�j@2�@3�t@4�|@5��@6��@7�~@8�}@9��@:�l@;�@<�v@=�z@>�u@?�v@ Rent: ( G ( G C (!S Net income~ !(A~ !G�~ !(A~ !G�~ !C p@~ !(6@:"S2 Net loss, total (deductible and nondeductible)~ "(TBA~ "G�#�~ "(�>A~ "G~�~ "Cn@~ "(@)#S! Nondeductible rental loss~ #(~A~ #G\g~ #(PzA~ #G�*g~ #C`@~ #(@$Royalty:$($G$($G$C$(%S Net income~ %( @~ %G�~ %(@~ %Gi�~ %C``@~ %(@&S Net loss~ &(j@~ &G ]@~ &(_@~ &G V@~ &C&@~ &(L@'Estate or trust:'('G'('G'C'((S Net income~ ((@~ (G~ ((@~ (GI�~ (CS@~ ((O@)S Net loss~ )(@~ )G�%A~ )(@~ )Gp*~ )C8@~ )(/@ *SState income tax refunds~ *(E~ *GFqH~ *(zE~ *GNG~ *C(@~ *(@+SAlimony received~ +(@~ +GA~ +)@~ +JD�A~ +D@~ +)V@9,S1Social Security benefits in adjusted gross income~ ,(�A~ ,GhZ~ ,(p�A~ ,Gv Z~ ,Cz@~ ,(ȶ@--S%Social Security benefits (nontaxable)~ -(�A~ -G�"=~ -(p�A~ -G�=~ -Cz@~ -(@!.SUnemployment compensation~ .(@~ .G�@~ .(@~ .G�@~ .C,@~ .(P@/S Other income~ /(\-A~ /GJ�~ /(�(A~ /G�7�~ /Cq@~ /(@0S Other loss~ 0(/@~ 0GaU~ 0(�'@~ 0GT5A~ 0C?@~ 0(x@'1SForeign-earned income exclusion~ 1(@~ 1G~e~ 1(n@~ 1Ge~ 1CW@~ 1(@2S Total income~ 2(O�2GA~ 2(�6�2G�~A~ 2C@~ 2(J$3SStatutory adjustments, total~ 3(D�.A~ 3G~ 3(,�.A~ 3GN>�~ 3C`@~ 3(1@:4S2 Payments to Individual Retirement Arrangements~ 4(@~ 4Gl�A~ 4(@@~ 4GĘA~ 4CK@~ 4(@e@>5S6 Payments to self-employed retirement (Keogh) plans~ 5(A~ 5G=~ 5(tA~ 5GR�<~ 5CD@~ 5(@&6S Moving expenses adjustment~ 6(@@~ 6G0iA~ 6(@~ 6G(hA~ 6C@~ 6(@@7TAdjusted gross income~ 7*O�7H TA~ 7*�6�7HrOA~ 7E@~ 7*uJ-8S%Investment interest expense deduction~ 8(@"A~ 8GB`Q~ 8(�$~ 8GN'~ 8C@~ 8(�*,9$Total tax preferences excluded from 9(9G9(9G9C9(':S adjusted gross income [2]~ :(V�3~ :Gv~ :(3~ :Gr~ :C@~ :( (@6;.Total alternative minimum tax preference items;(;G;(;G;C;(:<2 (excluding tax-exempt interest from private <(<G<(<G<C<(=S activity bonds)~ =(V@~ =G0�A~ =(O@~ =G�A~ =C<@~ =(,@6>.Passive activity loss (alternative minimum tax>(>G>(>G>C>(?S adjustment)~ ?(A~ ?GnoO~ ?(l�A~ ?GZwO~ ?Cp@~ ?(��@�l@A�w@B�b@C��@D��@ E��@F�o@G�e@H�o@I�t@J�l@K�a@L�d@M�p@N�p@O�\@P��@Q��@R�c@S��@T��@U��@V��@W�w@X�s@Y��@Z��@[�k@\�}@]�v@^�t@_�y@@UExpanded income~ @+O�@I�/҃A~ @+�6�@IMA~ @F@~ @+&$"AZFootnotes at end of table.A,A,A,A,A,A,iBaTable 5.--1999 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of BBBBBBtCl$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedCCCCCC_DWW[All figures are estimates based on samples--money amounts are in thousands of dollars]D-D-D-D-D-D-E/E.'Returns with income of $200,000 or moreE/E/E/E/E/FF0F1F2 Returns withF3F2Returns withoutF2G" G.TotalG4G/U.S. income taxG4G/U.S. income taxG/H"Income concept, itemH5NumberH5H5NumberH5H5NumberH5I I5ofI5Amount I5of I5Amount I5of I5AmountJ%J6returnsJ6J6returnsJ6J6returnsJ6K7 K8(1) K8(2) K8(3) K8(4) K8(5) K8(6)0LR(Adjusted Gross Income Concept--ContinuedL5L5L5L5L5L5MVExemption amount~ M)I~ MJvYM~ M)NI~ MJ�0M~ MD@~ M)f@NItemized deductions:N(NGN(NGNCN(2OS* Total per adjusted gross income concept~ O(z~ OG�7�&~ O(l�~ OG"�<&~ OCԗ@~ O(�S-PS% Charitable contributions deduction~ P(F&�~ PG^2d ~ P(X@A~ PGZ ~ PC@~ P(BA#Q Interest paid deduction:Q(QGQ(QGQCQ(5RS- Total per adjusted gross income concept~ R(^s~ RG޹" ~ R(T�|U.S. income tax|}"Income concept, item}$Number}$}$Number}?}$Number}$~ ~$of~$Amount ~$of ~?Amount ~$of ~$Amount%&returns&&returns@&returns&�l@��d@��_@��z@��_@��n@��l@��M@��n@��l@��p@��u@��n@��l@��`@��l@��l@��t@��l@��l@��y@��s@��i@���@��M@��n@���@���@��P@��n@��l@��X@7 '(1) '(2) '(3) A(4) '(5) '(6)�RExpanded Income Concept����(���SSalaries and wages~ �(jQ~�GA~ �(̐?A�G�A~ �Cp@~ �(A�Business or profession:�(�G�(�G�C�(�S Net income~ �(�A~ �G� ~ �(܏A~ �G�#� ~ �Cp@~ �(Q@�S Net loss~ �(A~ �GخFA~ �(h A~ �G�~ �C`l@~ �(@@ �Farm:�(�G�(�G�C�(�S Net income~ �(@@~ �G,�*A~ �(@@~ �GVQ5~ �C @~ �(h@�S Net loss~ �(@@~ �Gx~~ �(@@~ �G�%?A~ �CT@~ �(� @0�(Partnership and S corporation net income�(�G�(�G�C�(5�- after Section 179 property deduction: [1]�(�G�(�G�C�(�S Net income~ �(P?*A~ �GZJ0~ �(x4~ �GLH0~ �CPw@~ �(�5@�S Net loss~ �(�:A~ �G֏�~ �(,0A~ �G^}~ �CH@~ �(t�A �Sales of capital assets:�(�G�(�G�C�(�S Net gain~ �(J b~ �G*N^~ �(Za~ �GNC^~ �C@~ �(� "�S Net loss~ �(� A~ �G�*A~ �(x�A~ �G�*A~ �C@~ �(@4�,Sales of property other than capital assets:�(�G�(�G�C�(�S Net gain~ �(@~ �G�~~ �(@~ �G}~ �C`@~ �(K@�S Net loss~ �(A~ �GxEA~ �(A~ �G�~ �C@l@~ �(@!�STaxable interest received~ �(l�~ �G^&� ~ �(H�~ �G� ~ �C@~ �(� A�STax-exempt interest~ �(>v7~ �GfZ�~ �(+A~ �GJ~ �Ct@~ �(�A�S Dividends~ �(� �~ �GBb ~ �(��~ �G:v ~ �C@~ �(6A7�S/Pensions and annuities in adjusted gross income~ �(`) A~ �Gj�~ �(% A~ �GN~ �C@~ �(!@ �Rent:�(�G�(�G�C�(�S Net income~ �(�&A~ �Gz�~ �(�!A~ �G�~ �Cs@~ �(C@:�S2 Net loss, total (deductible and nondeductible)~ �(0�A~ �G:4�~ �(}A~ �G~~ �C0r@~ �(7@)�S! Nondeductible rental loss~ �(�A~ �Gg~ �(�A~ �GN|g~ �C`@~ �(@�Royalty:�(�G�(�G�C�(�S Net income~ �(Pe�@~ �GpMIA~ �(U�@~ �GN*�~ �Cn@~ �(M@�S Net loss~ �( @~ �G�@~ �(@~ �G@~ �C"@~ �("@�Estate or trust:�(�G�(�G�C�(�S Net income~ �(@~ �GFT�~ �(@~ �G��~ �C e@~ �(@��l@��l@��x@��p@���@���@��y@��l@��j@��@��t@��|@���@���@��~@��}@���@��l@��@��v@��z@��u@��v@��q@��w@��b��m��x@ ���@��o@��e@��o@�S Net loss~ �(@~ �GP�%A~ �(@~ �GQ%A~ �C?@~ �(@ �SState income tax refunds~ �(F~ �GgJ~ �(F~ �GƮI~ �C(@~ �(@�SAlimony received~ �(@~ �GA �)** �)** �D** �)**9�S1Social Security benefits in adjusted gross income~ �(ԒA~ �G�4�~ �(A~ �GJ<�~ �CL@~ �( @-�S%Social Security benefits (nontaxable)~ �(A~ �G�71A~ �(A~ �GڱD~ �C\@~ �(@!�SUnemployment compensation~ �( @~ �GPDA~ �(@ @~ �G BA~ �C*@~ �(Q@�S Other income~ �(\�A~ �GN�~ �(A~ �Gf~ �C@s@~ �(@�S Other loss~ �(�*@~ �G�2a~ �("@~ �Gf`~ �C@Q@~ �(,@'�SForeign-earned income exclusion~ �(@@~ �G~q�~ �(c@~ �G*'�~ �Cm@~ �(@@�S Total income~ �(W��GHA~ �(�/��GQA~ �C@~ �(8$.A$�SStatutory adjustments, total~ �(6�=~ �Gz<�~ �(.A~ �G.~ �C�@~ �(@:�S2 Payments to Individual Retirement Arrangements~ �(�@~ �G�,A~ �(�@~ �G�)A~ �CN@~ �(e@>�S6 Payments to self-employed retirement (Keogh) plans~ �(4A~ �G=~ �(�A~ �G=~ �CB@~ �((@&�S Moving expenses adjustment~ �(@~ �GnA~ �)@~ �JlA~ �D"@~ �)@Q@�TAdjusted gross income~ �*W��HrkA~ �*�/��HgA~ �E@~ �*&<-�S%Investment interest expense deduction~ �(t�!A~ �GB� ~ �(Ʋ#~ �Gm�~ �CH@~ �(4<A,�$Total tax preferences excluded from �(�G�(�G�C�('�S adjusted gross income [2]~ �(^�7~ �Gz�~ �(\�+A~ �Gl�~ �C@~ �(� A6�.Total alternative minimum tax preference items�(�G�(�G�C�(:�2 (excluding tax-exempt interest from private �(�G�(�G�C�(�S activity bonds)~ �(p@~ �G4�A~ �(f@~ �GMA~ �CD@~ �(!@6�.Passive activity loss (alternative minimum tax�(�G�(�G�C�(�S adjustment)~ �(SA~ �G�3A~ �(pNA~ �Gn>P~ �Ct@~ �(��UExpanded income~ �+W��IQA~ �+�/��I� A~ �F@~ �+1A"�ZFootnotes at end of table.�9�9�9�9�9�9i�aTable 5.--1999 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of t�l$200,000 or More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]�������/�'Returns with income of $200,000 or more��������� Returns with�!� Returns without� �" �Total�#�U.S. income tax�#�U.S. income tax��"Income concept, item�$Number�$�$Number�$�$Number�$��l@��l@��a@��d@��j@��p@��\@���@���@���@��c@���@���@���@���@���@��w@��s@���@���@��k@��@��v@��t@��y@��T@��h@��w@��x@��x@��}@���@� �$of�$Amount �$of �$Amount �$of �$Amount�%�&returns�&�&returns�&�&returns�&�7 �'(1) �'(2) �'(3) �'(4) �'(5) �'(6)*�X"Expanded Income Concept--Continued�B�B�B�B�B�B�VExemption amount~ �( L~ �M*]~ �(JL~ �M�6]~ �C@~ �(l@�Itemized deductions:�(�M�(�M�C�(2�S* Total per adjusted gross income concept~ �(�~ �M�:~&~ �(��~ �M<&~ �C@~ �(CA,�S$ Total per expanded income concept~ �(Z~ �ME)~ �(rv�~ �MR�(~ �Ct@~ �($�A-�S% Charitable contributions deduction~ �(z3�~ �M*F� ~ �(@A~ �M[y ~ �Cx@~ �(A#� Interest paid deduction:�(�M�(�M�C�(5�S- Total per adjusted gross income concept~ �(Fr~ �M� ~ �(`� ��" �������������������������������