(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

Full text of "Individual income tax returns"

BOSTON PUBLIC LIBRARY 



3 9999 06316 815 5 




T 







D 



APR 2 4 1999 



-"Ol 



B08T0NPUBUCUBR/^.r<V 
Gr''"^'""^*-iTD0C{!MEP5TSDffAKli/'BJT 



i'^CS^i "i 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



APR 2 4 1999 



• -.. 




Individual 

Income Tax 

Returns 1996 ^-^iSEssEEssf! 

Publication 1304 (Rev. 1-99) 



Charles O. Rossotti 

Commissioner 



Bob Wenzel 

Deputy Commissioner Operations 



John M. Dalrymple 

Chief Operations Officer 



Daniel F. Skelly 

Director, 

Statistics of Income Division 



Dave Paris 

Chief, 

Individual Statistics Branch 



This report contains data on sources of income, adjusted gross 
income, exemptions, deductions, taxable income, income tax, 
modified income tax, tax credits, self-employment tax, and tax 
payments. Classifications are by tax status, size of adjusted gross 
income, marital status, and type of tax computation. 

Additional unpublished information from individual income tax 
returns, classified by size of adjusted gross income, is available on 
a reimbursable basis. The Statistics of Income Division also 
makes the results of its studies available to the general public in the 
form of electronic databases, electronic bulletin boards, and the 
Internet. You can sample our products by contacting our 
electronic bulletin board at (202) 874-9574 or our Internet site at 
http://www.ustreas.irs.gov/prod/tax_stats/index.html. 

The Statistics of Income Division's Statistical Information 
Services (SIS) staff provides data, statistical analysis, and 
information in response to requests from customers in the IRS, 
other government agencies, congressional offices, businesses, 
academic institutions, and the public. In addition, the SIS staff 
provides data referral services, acts as liaison between requesters 
and IRS analysts on technical questions, and arranges for sales and 
transmittals of publications and pubHshed tables. The SIS staff can 
be reached by telephone on (202) 874-0410, or by fax on (202) 
874-0922. 

Suggested Citation: 

Internal Revenue Service 
Statistics of Income- 1996 
Individual Income Tax Returns 
Washington, DC 1998 



For sale by Ihc U.S. Govemmcnl Printing Office 
Superinlendent of Documents. Mail Stop: SSOP. Washington. DC 20402-9328 
ISBN 0-16-042763-0 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 8 

Changes in Law 9 

The 1979 Income Concept 11 

Comparison of Adjusted Gross Income with 1979 Income Concept 11 

Section 2 

Description of the Sample 

Domain of Study 17 

Sample Design and Selection 17 

Data Capture and Cleaning 18 

Method of Estimation 18 

Sampling Variability and Confidence Intervals 18 

Table Presentation 19 

Section 3 

Basic Table 

Part 1 — Returns Filed and Sources of Income 23 

Part 2 — Exemptions and Itemized Deductions 57 

Part 3 — Tax Computation 71 

Section 4 

Explanation of Terms 87 

Section 5 

1996 Forms 113 

Section 6 

Index 135 



Section 1 



Introduction 

and Changes 

in Law 



Introduction 

This report contains complete individual 
income tax data for Tax Year 1996. The 
statistics are based on a stratified probability 
sample of individual income tax returns, selected 
before audit, which represents a population of 
over 120 million Forms 1040, 1040 A, 1040EZ, 
and 1 040PC, including electronic returns, filed 
for Tax Year 1996. 

Table A on the following pages presents 
selected income and tax items for Tax Years 
1992, 1993, 1994, 1995, and 1996 as they appear 
on the forms and provides the percentage change 
for each item between 1995 and 1996. When 
comparing income and tax items from different 
years, it is important to consider any changes in 
the tax law which may have affected the data. 
These tax law changes are explained below. To 
assist inter-year comparisons. Table A includes 
the items in both current dollars and constant 
1990 dollars, as adjusted by the U.S. Department 
of Labor's consumer price index (CPI-U). 

For Tax Year 1996, the number of individual 
tax returns filed increased by over 2.1 million, or 
1 .8 percent. Adjusted gross income (AGI) grew 

Michael Paris! was responsible for the text and production of this report. Technical assistance was provided by 
Michael Strudler. This report was prepared under the direction of Jeff Hartzok, Chief, Individual Returns Analysis 
Section, Individual Statistics Branch. 1 



$346.6 billion, or 8.3 percent from 1995 to 1996, 
compared to the 7.2 percent growth recorded 
from 1994 to 1995. Total tax Hability increased 
1 1 .6 percent to $693.0 billion. Several 
components of AGI showed sizable increases for 
1996: taxable IRA distributions increased 22.0 
percent; capital gain distributions reported on 
Form 1040 increased 60.1 percent; and net 
capital gain less loss increased 47.5 percent. 

This report is divided into six sections. 
Section 1 explains the requirements for filing, 
changes in the law for 1996, and the 1979 
Income Concept. Section 2 describes the sample 
of individual income tax returns upon which the 
statistics are based. Section 3 contains tables of 
detailed aggregate statistics on individual tax 
returns. Section 4 provides explanations of the 
terms used in the tables. The tax forms appear in 
Section 5, and Section 6 contains a subject index. 



Individual Returns 1996 



Table A--Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990 
Dollars' 

jAil figures are esumates based on samples-money amounts are in thousands of dollars) 



Footnotes at eno of table 





Cun-ent dollars 




Item 












Percent cnange. 




1992 


1993 


1994 


1995 


1996 


lysD to labo 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


AJI returns' 


113,604,503 


114,601,819 

66,358,259 


115,943,131 

66.390.696 


118,218,327 

64,774,724 


120,351,208 

66,264,999 


1.8 


Form 1 040 returns 


65.870,679 


2.3 


Eieciron.caiiy filed returns 


3.412.727 


3.858.800 


3.562,384 


4,130,001 


4.905,975 


18.8 


Forrn 1040A returns 


28.768.327 


27.850,427 


26,051,305 


24,463,262 


24.579.173 


0.5 


Eleclronically filed returns 


7.266,419 


7.707.100 


5,639,602 


5,975,664 


7.083.225 


18.S 


Form 1040EZ returns 


18,965,496 


20.393.132 


20,507.577 


21,644,177 


21.196,154 


-2.1 


Electronically filed returns 


1,825,658 


2.524.937 


2.700,590 


4,618,555 
7,102,740 


6,964,704 


50.8 


Form 1 040PC returns 


4,770,221 


4.215.400 


2,993,313 


8,310.882 


17.0 


Salaries & wages 














Number of returns 


96,263,895 


98,003,356 


99,356,244 
3,026,777,706 


101,138,551 
3,201,456,569 


102.748.874 


1.6 


Amount 


2,805,703,266 


2,892,120,390 


3.376!871 545 


5.5 


Taxable interest received 














Number of returns 


67,280,674 


65,233,312 


65,340,012 


67,028,830 


67.159,338 


0.2 


Amount 


162,343,280 


131,140,527 


126,169,276 


154780i536 


165,672,664 


7.0 


Tax-exerrpl interest 












Number of returns 


4,453.458 


4,691.129 


5.061,511 


5,006.129 


5.000.839 


-0.1 




45.728.471 


46,459,032 


48.296,834 


48.518.428 


48.216,666 


-0.6 


Dividends m AGI 














Number of returns 


23.715.100 


24,690,816 


25.235.082 


26.214.195 


27.709.581 


5.7 


Amount 


77.925.720 


79,728,631 


82 410 237 


94.592.325 


104!254!986 


10.2 


State income lax refund 






W& i^ 1 \J,^\^ 1 






Number of returns 


16.769.415 


17,272,312 


17,771,636 


18,261,317 


18.352,665 


0.5 


Amount 


10.190.421 


11,237,850 


11,853,690 


12,235,548 


12.751,223 


4.2 


Alimony received 








Number of returns 


466.532 


418,739 


421,716 


427,060 
4.339,781 


415.593 


-2.7 


Amount 


4.606.142 


4,208,182 


4,397,932 


4.592.121 


5.8 


Business or profession net income, less loss 












Number of returns 


15,320,466 


15.633.049 


15,944,127 


16.172.851 


16.735,827 


3.5 


Amount 


154.002.154 


155.704.680 


166,203,589 


169.343,327 


176,903,956 


4.5 


Net capital gam in AGI less loss 














Number of returns 


13.352,724 


14.465,599 


14,808,542 
139,544,718 


15,284,562 
166.758,085 


16,636,286 
245,960,751 


8.8 


Amount 


116,393,768 


141,576,763 


47.5 


Capital gam distnbutions reported on Form 1040 














Number of returns 


3,137,878 


3,942,860 


4,014,164 


4,678,363 


5,428.435 


16.0 


Amount 


1,835.768 


2,595,138 


2.743,634 


3,667,121 


5,856.183 


60.1 


Sales 01 prupony otner man capital assets, net 














gam less loss 














Number of returns 


1,684,241 


1,705,943 


1,774,653 


1,777,233 


1.822.036 


2.6 




■2.654.106 


-3.825,285 


-3,188,731 


-3.010,038 


-2.284.494 


24.1 


Total IRA distnbutions 














Number of returns 


5.565.393 
55.637.677 


5,130,514 
48,717,807 


5,502,525 
55,312,555 


5,868,634 
59,840,199 


6.456.820 
70,006,464 


10.2 


Amount 


17.0 


Taxable IRA distnbutions in AGI 














Number of returns 


4.444,823 


4,382.772 


4,777,297 


5,255,882 


5,831.146 


10.9 


Amount 


26,273,246 


27.080,640 


33,106,103 


37,316,169 


45.538.743 


22.0 


Total pensions S annuities 














Number of returns 


18,752,298 


18,534,595 


19,063,270 


19,778,915 


20.675,450 


4.5 


Amount , 


262,505,637 


270,507.408 


288,967.847 


311.264,612 


344.907.107 


10.8 


Taxable pensions & annuities in AGI 






Number of returns 


17,676,445 


17,441,114 
194,014,034 


17 893.606 


18 414 601 


19.272,307 
238,786,811 


4.7 


Amount 


186,491,698 


205.442.984 


221,053,045 


8.0 


Rents royalties partnerships estates 










trusts etc 














Number of returns 


13,593,119 


13,778,329 


13,995,757 


14,158,755 


14,371,186 


1.5 


Amount 


101,267,900 


110,852,259 


135,860,869 


148,999,462 


175,060.227 


17.6 


Farm net income less loss 














Number of returns 


2,288,218 


2,272,407 
-3,666,447 


2,242,324 


2,219,244 
-7,849,640 


2,188,025 
-7,111,985 


-1.4 


Amount 


-2536 007 


-7,378,101 


9.4 


Unemployment compensation in AGI 














Number of returns 


10,309,533 


9655,286 


8.530.794 


7,986,322 


7,995,015 


0.1 


Amount 


31,393,169 


27,686,208 


20.285.055 


19,336,423 


19,326,824 


■0.0 


Social security benefits (received) 














Number of returns 


10,783,342 


10,412,635 


10.040.115 


10,292,449 


10,961,473 


6.5 


Amount 


111,289,205 


112,359,437 


112.332.115 


119,291,657 


130,679,153 


9.6 


Taxable social security benefits in AGI 














Number of returns 


5,535,811 


5.688,191 


5,891,912 


6,598,033 


7,365,955 


11.6 


Amount 


23,139,399 


24.649.668 


38.639.292 


45,715,361 


53,203,171 


16.4 


Foreign earned income exclusion ' 














Number of returns 


252,629 


243.928 


257.240 


266,129 


279,004 


4.8 


Amount 


11,166,790 


10.657.053 


11,096,943 


12,284,936 


11.982,678 


-2.6 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990 



Dollars--Continued^ 

[All figures are estimates based on samples-money amounts are in thousands of dollars] 





Currant dollars 




Item 


1992 


1993 


1994 


1995 


1996 


Percent change, 
199510 1996 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Net operating loss ' 
Number of returns 


351.037 
42,117.716 

5,256,347 
21,502,493 

113,475,772 
3,664,593,805 

4,036,901 
6,191,865 

1,837,085 
2,504,195 

12,206,670 
11,540,330 

2.825,883 
1.367,088 

919.187 
7,592.136 

905.383 
153.086 

680.281 
5.513.598 

3.374 
52.785 

Ha.BB3 
549,171 

17,170,925 
35,464,254 

3,629,129,550 

32,540,614 
481,945,631 

80,072,236 
366,533,607 

80,072,236 
355,222,745 

10,643,118 
11,310,862 

102.105.105 

2.853,414,748 

230,547,002 

523.042.222 

90.717.400 
2.395,695,907 

90,623,988 
481.900.611 

121.579 
730.262 

90.633.192 
482.630.873 

5.980.219 
2.527.188 

240.144 
51.120 

1.068.776 
2.047.275 


367.330 
44.021.921 

5.225.702 
19.639.891 

114.524.280 
3.759,964.153 

3.998.976 
6.050.274 

1.799.919 
2,477,126 

12,486,990 
11,867,147 

2,944,725 
2,101,234 

947,949 
8,160,190 

691,586 
105,227 

628,100 
5,305,227 

2,479 
17,248 

1U3,BU1 
540,601 

17,179,519 
36,624,273 

3,723,339,880 

32,821,464 
490,403,708 

80,840,916 
382,134,445 

80,840,916 
370,905,395 

10,547,983 
11.229.050 

102,468.642 

2,925,681,033 

232,920,023 

540,540,132 

90,831,069 
2,453,542,706 

90,737,061 
508,359,262 

73,274 
534,701 

90,754,509 
508,893,963 

6,090,070 
2,559.319 

223,053 
49,019 

1,292,596 
2,217,865 


431,277 
47,045.252 

5.453.748 
21.915.214 

115.831.790 
3,946,621,274 

3,902,183 
5,974,238 

1,707,974 
2,414,533 

12,734,753 
13,104,801 

1,483,167 
1,183,635 

995,844 
8,194,688 

636,445 
137,032 

639,000 
5,513.611 

4.312 
50.994 

981,245 

17,859,335 
39,103,321 

3,907,517,953 

33,017,754 
493,654,068 

81,947,182 
397,106,389 

81,947,182 
385,027,102 

10,621,983 
12,079,287 

104,288,562 

3,092,849,174 

232,716,396 

562,559,033 

92,793,239 
2,597,980,066 

92,689,014 
540,938,022 

100,985 
633,313 

92,701,755 
541,571,335 

6,011,648 
2.525,652 

222.358 

46.601 

1.545.691 
2.308,948 


505.303 
49,330,982 

4,623,440 
15,518,117 

118,113,441 
4,230,493,192 

3,889,574 
5,944.655 

1.661.103 
2,393,359 

12,849,084 
13,341,810 

3,011,145 
2,601,145 

1,032,102 
8,734,145 

803,838 
203,861 

567.947 
5.225.564 

5.765 
114.619 

12b.323 
860.329 

18.208.887 
41.139.577 

4.189.353.615 

34.007.717 
527.374.034 

83.222.737 
413.584.632 

83.222.737 
401.265,344 

10,809,600 
12,319,288 

106,211,028 

3,326,498,893 

237,164,486 

584,509,487 

94,612,292 
2,813,826,386 

94,482,512 
595,744,087 

65,179 
424,567 

94,497,909 
596,168,654 

5,964,253 
2,517,962 

251,524 
48,028 

1,730,566 
2,965,313 


503,913 
49,749,182 

4,698,360 
16.741,080 

120,289.122 
4.578,621,425 

3,970,788 
6,207,337 

1,663.101 
2.420.197 

13.204.164 
14.044.148 

3.147.032 
2.785.382 

1.079.413 
8.979,382 

708.631 
167.528 

597.157 
5.668.169 

4.055 
75.059 

liiU.Sbl 
618.170 

18,424,901 
42,646,933 

4,535,974,492 

35,414,589 
572,541,293 

83,996,917 
426,102,973 

83,996,917 
412,808,983 

11,042,761 
13,293,990 

107,919,330 

3,615,875,867 

238,626,393 

598,860,677 

96,576,755 
3,089.667.389 

96.513.834 
666.575.498 

36.237 
148.670 

96.522.237 
666.724.167 

5,974,146 
2,531,383 

168,012 
31,836 

2,105,799 
3.538,835 


■0.3 




0,8 


Ottier income, net gam less loss ' 

Number of returns 


1.6 




7.9 


Total income net gam less loss 

Number of returns 

Amount 
Pnmary taxpayer IRA adjustment 

Number of returns 


1.8 
8.2 

2.1 




4.4 


Spouse IRA adjustment 


0.1 




1.1 


One-half of self -employment tax 

Number of returns 

Amount 

Self-employed health insurance 

Number of returns 


2.8 
5.3 

4.5 


Amount 


7.1 


Keogh retirement plan 

Number of returns 

Amount 
Forfeited interest penalty 

Number of returns 

Amount 
Alimony paid adjustment 

Number of returns 


4.6 
2.8 

-11.8 
-17.8 

5.1 




8.5 


Foreign housing deductions 


•29.7 


Amount. 

Other adjustments 


-34. S 

-4.8 


Amount 

Total statutory adjustments 

Number of returns 

Adjusted gross income or loss (AGI) 

Amount 
Total Itemized deductions 

Number of returns .^ .,.. 


-28.1 

1.2 
3.7 

8.3 

4.1 
8.6 


Total standard deduction 
Number of returns 


0.9 




3.0 


Basic standard deduction 


0.9 


Amount 
Additional standard deduction 


2.9 
2.2 




7.9 


AGI less deductions 

Number of returns 


1.8 


Amount 


8.7 




0.6 


Exemption amount 

Taxable income 

Number of returns 


2.S 

2.1 
9.8 


Tax from table, rate schedules, etc. 
Number of returns 


2.1 


Amount 

Additional taxes 

Number of returns 


11.9 
■44.4 


Amount 

Income lax before credits 


-86.0 
2.1 




11.8 


Cniio care credit 
Number of returns 

Credit for elderly or disabled 


0.2 
0.5 

-33.2 


Amount 


-33.7 


Foreign tax credit 
Number of returns 


21.7 




19.3 



Footnotes at end of table 



Individual Returns 1996 



Table A--Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990 



Dollars-Continued^ 

[All figures are estimates based on samples-money amounts are in thousands of dollars) 





Current dollars 




Item 


1992 


1993 


1994 


1995 


1996 


Percent change, 
199510 1996 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


General business credit 

Number of returns 

Atvounl 
Pnor year minimum lax credit 

Number of returns 

Amount 
Total credits ' 

Number of returns 

Amount 

Income tax less credits^ 

Number of returns 


252,151 
574.633 

63.316 
283,960 

7,627,557 
5,690,280 

90,075,274 
476,940593 

12.243.336 
23.154,833 

287,183 
1,357,063 

4,433 
27.583 

306.218 

67,478 

3,045.980 
1.524.638 

27.599 
15,396 

93,088,694 
503.096,005 

97,535.602 
407,463,612 

12,783,008 
113,747,377 

14,096.575 
13,027.917 

1.152.117 
9,947,890 

932,687 
846,175 

33,198 
109,013 

638.306 
171,046 

106,046,359 
545,313,031 

80,991.062 
92,047.931 

77,840969 
78.879.540 

4,863.373 
13,168,391 

29,035,574 
50,411,381 

4,555,184 
581,476 


255,132 
578,304 

60,158 
256,340 

7,928,776 
5,858,492 

90,175.136 
503,035.471 

12,501,349 
23,753,616 

334,615 
2.052.790 

9.699 
30,014 

280,979 
37,372 

2.673.956 
1.392.898 

35.196 
10316 

93,330,455 
530,328,396 

98,688,932 
426.405.232 

12,379,549 
116,326,360 

15,117,389 
15.636.762 

1,167,281 
11,830005 

897.355 
925.295 

51,004 
63,897 

684,651 
155.319 

107,125,726 
579,499,432 

82.403.149 
98,875,046 

79.275,446 
84.776.869 

4,624.588 
14,098.178 

28,637,871 
50,330,900 

4.972,115 
626,890 


301,244 
690,038 

77.133 
376,658 

8.120873 
6.141.494 

92,092,322 
535,429,841 

12,748,808 
26,227,746 

368.964 
2.212.094 

7.280 
34.696 

347,712 
33,599 

2,832,705 
1,501.808 

220,447 
75,243 

95,432,579 
566,560681 

100436,904 
460.687.479 

12,083.839 
115,983,568 

19,017.357 
21.105,158 

1.249.234 
19,762,634 

930.953 
935.083 

30165 
44,384 

575,317 
157,098 

109,152,732 
618,682,380 

85,089,436 
112,924,413 

82,136,645 
98,539,563 

4.347,767 
14,384,861 

27,639,693 
60,507.961 

4,707,696 
705,246 


267,527 
702,906 

106.592 
468.755 

8.263.198 
6,894,461 

94,020.926 
589.274,192 

12.850,372 
26,678,859 

414.106 
2,290.578 

7.416 
51.517 

267,801 
43,651 

3,039.096 
1,780.113 

193,751 
124,693 

97,461,757 
620965,863 

102,436,220 
495,484,153 

11,903.592 
122,489.252 

19,334.397 
25.955.575 

1,368,994 
24,929.343 

1,033.189 
1,081.454 

42.037 
67,482 

519,653 
123,815 

111,098.864 
670.131.074 

85.348,771 

119,462,121 

82,744,440 
104.537,379 

3.671.556 
14,924,742 

29,734.331 
71,153.015 

5.177,201 
866,106 


297,511 
742.891 

117.414 
669,545 

8.583.103 

7,740814 

96,051,501 
668,983,353 

13,217,169 
28,094,894 

477.898 
2,812.746 

12.207 
70167 

286,946 
32.100 

3,434.814 
2.189,148 

192,014 
91,737 

99,665.343 
693,027,778 

104,213.605 
533,284.434 

12,333.764 
141,571.020 

19,463,836 
28.825.258 

1.422,648 
32.447.235 

1,178.757 
1.313.451 

87,976 
60,178 

613.815 
108.650 

112.926.241 
737.610,226 

86,492,206 
128,964,442 

83,668,927 
111,680967 

3,862.330 
17,283,475 

30,601,619 
85,337,201 

5.530,812 
966,207 


11.2 
5.7 

10.2 
42.8 

3.9 
12.3 

2.2 


Amount 

Self-employment tax 


11.8 
2.9 


Amount 


$.3 


Alternative minimum tax 
Number of returns 
Amount 


15.4 
22.8 


Recapture taxes 
Number of returns 

Amount ,. 
Social secunty. Medicare tax on tip income 
not reported 


64.6 
36.2 

7.2 


Amount 

Tax on qualified retirement plans 
Number of returns . . . 


-26.5 
13.0 


Amount ... 


23.0 


Advanced earned income credit payments 

Number of returns 


-0.9 


Amount .,., 

Total tax liability' ' 
Number of returns 


-26.4 
2.3 


Amount 
Income lax withheld 

Number of returns 

Amount 
Estimated lax payments 

Number of returns 


11.8 

1.7 
7.8 

3.8 


Amount 

Earned income credit' 
Number of returns 


15.6 
0.7 


Amount 

Payment with an extension request 

Number of returns 

Amount 
Excess social secunty tax withheld 

Number of returns 

Amount 
Other payments 

Form 2439 

Number of returns 

Amount 


11.1 

3.9 
30.2 

14.1 
21.5 

109.1 
•10.8 


Form 4136 
Number of returns 


-1.1 
-12.2 


Total payments 
Number o( returns 


1.6 


Amount 


10.1 


Overpayment, total 

Number of returns 

Amount 
Overpaymeni refunded 

Number of relums 

Amount 


1.3 
8.0 

1.1 
6.8 


Refund credited to next year 
Number of returns 

Amount 
Tax due at time of filing 

Number of returns 

Amount 


6.2 
16.8 

2.9 
19.9 


Tax penally 

Number of relums 


6.8 


Amount 


11.6 



Footnotes at end of table 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990 
Dollars-Continued^ 

(All figures are estimates based on samples-money amounis are in thousands of dollars] 





Constant 1990 dollars ' 




Item 












Percent change. 




1992 


1993 


1994 


1995 


1996 


iMsoto isao 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


All returns* 


113,604,503 


114,601,819 


115,943,131 


118,218,327 


120,351,208 


1.8 


Form 1040 returns 


65,870,679 


66,358,259 


66,390,696 


64,774,724 


66.264.999 


2.3 


Electronically filed returns 


3.412.727 


3,858.800 


3,562,384 


4,130,001 


4.905.975 


18.8 


Form 1 040A returns 


28,768.327 
7.266.419 


27,850.427 
7.707.100 


26,051.305 
5.639,602 


24,463.262 
5,975,664 


24.579.173 
7.083.225 


0.5 


Electronically filed returns 


18.5 


Form 1040EZ returns 


18.965.496 


20,393.132 


20.507,577 


21,644.177 


21,196.154 


-2.1 


Electronically filed returns 


1.825.658 


2.524.937 


2,700,590 


4,618,555 


6,964.704 


50.8 


Form 1040PC returns 


4.770.221 


4.215.400 


2,993,313 


7,102.740 


8.310.882 


17.0 


Salanes & wages 




Number of returns 


96.263.895 


98,003,356 


99,356,244 


101.138.551 


102.748.874 


1.6 


Amount 


2,614.821.310 


2.614,937,061 


2,669,116,143 


2,745.674.587 


2.814.059.621 


2.5 


Taxable interest received 














Number of returns 


67.280,674 


65.233.312 


65.340,012 


67,028.830 


67,159,338 


0.2 


Amount 


151.298.490 


118.571.905 


111,260,384 


132,744,885 


138,060,470 


4.0 


Tax-exempt interest 














Number of returns 


4,453.458 


4,691.129 


5,061.511 


5,006,129 


5,000,839 


•0.1 


Amount 


42.617,401 


42.006,356 


42.589.801 


41,611,002 


40.180,555 


-3.4 


Dividends in AGl 














Number of returns 


23.715.100 


24.690,816 


25,235,082 


26.214,195 


27,709.581 


5.7 


Amount 


72.624.157 


72.087,370 


72,672,167 


81.125,493 


86,879.155 


7.1 


State income lax refund 














Number of returns 


16.769.415 


17.272.312 


17,771,636 


18.261,317 


18,352.565 


0.5 


Amount 


9.497.130 


10.160,805 


10,452,989 


10.493,609 


10.626.019 


1.3 


Alimony received 




Number of returns 


466,532 
4,292,770 


418,739 
3,804.866 


421,716 
3,878,247 


427,060 
3.721.939 


415,593 
3,825.768 


-2.7 


Amount 


2.8 


Business or profession net income, less loss 














Number of returns 


16.320466 


15,633,049 


15,944,127 


16.172.851 


16,735,827 


3.5 


Amount 


143.524,841 


140,781.808 


146,564,011 


145.234.414 


147,419.963 


1.5 


Net capital gain in AGl less loss 














Number of returns 


13,352,724 


14,465.599 


14,808.542 


15,284,562 


16.636.286 


8.8 


Amount 


108.475,087 


128.007.923 


123.055,307 


143.017,226 


204.967.293 


43.3 


Capital gam distnbutions reported on Form 1040 














Number of returns 


3,137,878 


3,942,860 


4,014,164 


4.678.363 


5.428.435 


16.0 


Amount 


1.710,874 


2,346,418 


2,419,430 


3,136.467 


4,880.153 


55.6 


Sales of property other than capital assets, net 














gam less loss 














Number of returns 


1,684,241 
-2,473,538 


1,705,943 
-3,458,666 


1,774,653 
-2.811.932 


1.777,233 
-2,581,508 


1,822.036 
-1,903,745 


2.5 


Amount 


26.3 


Total IRA distnbutions 














Number of returns 


5,565,393 


5,130,514 


5.502.525 


5,858,634 


6,456,820 


10.2 


Amount 


51.852,448 


44,048,650 


48.776.504 


51,320,925 


58,338,720 


13.7 


Taxable IRA distributions in AGl 














Number of returns 


4,444,823 
24.485.784 


4,382,772 
24,485,208 


4.777.297 
29.194,094 


5,255,882 
32,003,575 


5,831,146 
37,948,953 


10.9 


Amount 


18.6 


Total pensions & annuities 




Number of returns 


18,752,298 


18,534,595 


19,063,270 


19,778,915 


20,675,450 


4.5 


Amount 


244,646,446 


244.581,743 


254,821,735 


266,950,782 


287,422,589 


7.7 


Taxable pensions & annuities in AGt 














Number of returns 


17,676,445 


17,441,114 


17,893,606 


18,414,601 


19,272,307 


4.7 


Amount 


173.804.006 


175,419,561 


181,166,653 


189,582,371 


198,989,009 


5.0 


Rents royalties, partnerships, estates. 














injsts, etc 














Numt}er of returns 


13.593.119 


13,778,329 


13.995,757 


14,158.755 


14,371,185 


1.5 


Amount 


94,378,285 


100,228.082 


119.806,763 


127,786,846 


145,883.523 


14.2 


FafTT> -let mcome less loss 














Number of returns 


2,288,218 


2,272,407 


2,242.324 


2,219,244 


2.188.025 


-1.4 


Amount 


-2,363,473 


-3,315.052 


-6,506,262 


-6.732,110 


-5.926.654 


12.0 


Unemployment compensation in AGl 




Number of returns 


10,309.533 


9.655.286 


8,530,794 


7,985.322 


7.995.015 


0.1 


Amount . . . 


29,257,380 


24,942.322 


17,888,056 


16.583.553 


16,105,687 


-2.9 


Social secunty benefits (received) 














Number of returns 


10.783,342 
103,717,805 


10,412.635 
101,590.811 


10,040.115 
99,058,302 


10.292.449 
102.308,454 


10,961,473 
108,899,294 


6.5 


Amount 


6.4 






Number of returns 


5,535,811 


5,688,191 


5,891,912 


6,598.033 


7,365,955 


11.6 


Amount 


21,565.144 


22,287,222 


34,073.450 


39,206.999 


44,335,976 


13.1 


Foreign earned income exclusion ' 














Number of returns 


252.629 
10.407,074 


243,928 
9,635,672 


257.240 
9,785,664 


266.129 
10.535.965 


279,004 
9,985,482 


4.8 


Amount 


-5.2 



Foomoies at end of table 



Individual Returns 1996 



Table A-Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990 
Dollars-Continued' 



[All figures are estimates based on samples-money amounts are in thousands of dollars] 





Constant 1990 dollars 




Hem 












Percent change. 




1992 


1993 


1994 


1995 


1996 


199610 1996 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Nei operating loss ' 
Number of returns 
Amount 


351,037 
39.252,298 


367,330 
39.802,822 


431.277 
41.486.113 


506,303 
42,307.875 


503,913 
41,457,662 


-0.3 
-2.0 


Other income net gam less loss ' 
Number of returns 


5.256,347 
20.039,602 

113,475,772 
3,415,278.476 


5,225,702 
17,757,587 

114,524,280 
3,399,605,925 


6.453,748 
19,325,586 

115,831.790 
3.480,265,674 


4,623.440 
13.308,848 

118,113,441 
3,628,210,285 


4,698,360 
13,960,900 

120,289,122 
3,815,517,854 


1.6 
4.8 


Total income, net gam less loss 

Number of returns , 

Amount 


1.8 
5.2 


Primary taxpayer IRA adjustment 
Number of returns 

Amount 


4,036.901 
5,770.610 


3.998.976 
6.470.410 


3.902,183 
5,268.287 


3,889,674 
5,098,332 


3,970,788 
5,172,781 


2.1 
1.5 


Spouse IRA adjustment 
Number of returns 
Amount 


1,837.085 
2,333,626 


1.799.919 
2,239.716 


1,707,974 
2,129,218 


1,661,103 
2,052,623 


1,663,101 
2,016,831 


0.1 
-1.7 


One-half ot self-employment tax 
Number of returns 
Amount 


12,206,670 
10,755,200 


12,486,990 
10,729,789 


12,734,763 
11,556,262 


12,849,084 
11.442,376 


13.204,164 
11,703,457 


2.8 
2.3 


Self-employed health insurance 

Number of returns ,, . . . 


2,825,883 


2,944,725 


1,483,167 


3.011,145 


3.147 032 


4.S 




1,274.080 

919,187 
7,075,616 


1.899.850 

947,949 
7,378.110 


1.043,770 

995.844 
7,226,356 


2.230,828 

1,032,102 
7,490,690 


2.321.152 

1.079.413 
7,482.818 


4.0 


Keogh retirement plan 
Number of returns 
Amount. 


4.6 
-0.1 


Forfeited interest penalty 

Number of returns 

Amount 


905,383 
142,671 


691,586 
95,142 


636,445 
120,840 


803,838 
174,838 


708.631 
139.607 


-11.8 
-20.2 


Alimony paid adjustment 
Number of returns 

Amount 


680,281 
5,138,488 


628,100 
4,796,769 


639,000 
4,862,091 


667,947 
4,481,616 


697,167 
4,723,474 


5.1 

5.4 


Foreign housing deductions 

Number of returns 
Amount 


3,374 
58.326 


2.479 
15.595 


4,312 
44,968 


5,765 
98,301 


4,055 
62,549 


•29.7 
•36.4 


Other adjustments 

Number of returns 

Amount 


88,883 
606,819 


103,801 
488,789 


125,020 
865,295 


126.323 
737,846 


120,661 
515,142 


-4.6 
-30.2 


Total statutory adjustments 

Number of returns 


17.170,925 
33.051,495 

3,382,226,980 


17,179,619 
33,114,171 

3,366,491,764 


17,859,335 
34,482,846 

3.445,783,027 


18.208.887 
36,282.856 

3,592,927,629 


18,424,901 
35,539,111 

3,779,978,743 


1.2 


Amount 


0.7 


Adjusted gross income or loss (AGI) 
Amount 


5.2 


Total Itemized deductions 
Number of returns 
Amount 


32,540,614 
449,157,158 


32,821,464 
443,402,991 


33,017.754 
435,321.048 


34.007,717 
452,293,340 


35,414,589 
477.117.744 


4.1 
S.S 


Total standard deduction 
Number of returns 
Amount 


80,072,236 
341,597,024 


80,840,916 
345,510,348 


81.947,182 
350,182.001 


83,222,737 
354,703,801 


83,996,917 
355,085,611 


0.9 
0.1 


Basic standard deduction 
Number of returns 

Amount 


80,072,236 
331,055,680 


80,840.916 
336,367,500 


81.947,182 
339,630.072 


83,222.737 
344.138,374 


83,996,917 
344,007,485 


0.9 
-0.0 


Additional standard deduction 


10,643,118 
10,541,344 


10,547,983 
10,162,848 


10,621,983 
10,661.929 


10,809,600 
10,565,427 


11.042.761 
11,078.325 


2.2 


Amount 


4.9 


AG! less deductions 
Number ot returns 
Amount 


102,105,106 
2,659,286.81 1 


102,468,642 
2.646,281,223 


104,288.562 
2,727.380,224 


106,211,028 
2.852,915,003 


107,919,330 
3,013,229,889 


1.6 
6.6 


Number of exemptions 

Exemption amount 


230,647.002 
487,457.802 


232.920.023 
488.734.297 


232,716.395 
496.083,803 


237,164,486 
601,294,686 


238,526,393 
499,050,564 


0.6 
-0.4 


Taxable mcome 
Number of returns 

Amount 


90,717,400 
2,232,708,208 


90.831.069 
2,218,393,043 


92,793,239 
2,290,987,713 


94,612,292 
2.413.230,177 


96,576,755 
2.574.722,824 


2.1 
6.7 


Tax from table rale schedules, etc 
Amount 


90,623,988 
449,116,201 


90,737,061 
469,637,669 


92,689,014 
477,017,666 


94,482,512 
510,929,749 


96.613,834 
555.479,682 


2.1 
8.7 


Additional taxes 

Number of returns 


121.579 
680.580 


73.274 
483.455 


100,986 
558,477 


65,179 
364,123 


36,237 
123,892 


■44.4 


Amount 


-66.0 


Income tax before credits 
Number of returrn 


90,633.192 
449,795,781 

5,980,219 
2.355.254 

240,144 
47,642 


90.754.509 
460.121,124 

6.090.070 
2.314.032 

223.053 
44.321 


92,701.755 
477.576,133 

6,011,648 
2,227,206 

222,358 
41,094 


94,497,909 
511,293,871 

5,964,263 
2,169,487 

261.524 
41,190 


96,522,237 
555,603,473 

5,974,146 
2,109,486 

168,012 
26,530 


2.1 


Amount 


8.7 


Child care credit 

Number of returns 

Amount 

Credit for elderly or disabled 

Number of returns 

Amount 


0.2 
•2.3 

-33.2 
-3S.6 


»-0'enjr lax credit 
Nuinoei ur 'etums 
Amount 


1,068,776 
1,907,992 


1.292.596 
2.005.303 


1.545.691 
2,036 109 


1.730.566 
2,543,150 


2,105.799 
2,949,029 


21.7 
16.0 



Footnotes at end of labia 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990 
Dollars-Continued^ 

[All figures are estimates based on samples-money amounts are in thousands of dollars) 





Constant 1990 dollars' 




Item 


1992 


1993 


1994 


1995 


1996 


Percent change, 
1995 to 1996 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


General business credit 


252,151 
535,539 

63,316 
264,641 

7,627,557 
5,303,150 

90,075,274 
444,492 631 

12,243,336 
21,579,527 

287,183 
1,264,737 

4,433 
25,706 

306,218 
62,887 

3,045,980 
1,420,911 

2i',599 
14,349 

93,088.694 
468.867.665 

97.535.602 
379.742.416 

12.783.008 
106.008.739 

14.096,575 
12.141.582 

1.152.117 
9,271.100 

932.687 
788,607 

33,198 
101,596 

638,306 
159,409 

106,046,359 
508,213,449 

80,991,052 
85,785,583 

77,840,969 
73,513,085 

4,863,373 
12,272,499 

29,035,574 
46,981,716 

4,555,184 
541,916 


255,132 
522,879 

60,158 
231,772 

7,928,776 
5,297,009 

90,175,136 
454,824,115 

12,501,349 
21,477,049 

334,615 
1,856,049 

9,699 
27,137 

280,979 
33,790 

2,673,956 
1,259,401 

35,196 
9,327 

93,330,455 
479,501,262 

98,688,932 
385,538,184 

12,379,549 
105,177,541 

15,117,389 
14,047,705 

1,167,281 
10,696,207 

897,355 
836,614 

51,004 
57,773 

584,651 
140,433 

107,125,726 
523,959,703 

82,403,149 
89,398,776 

79,275,446 
76,651,780 

4,624,588 
12,746,996 

28,637,871 
45,507,143 

4,972,115 
566,808 


301,244 
608,499 

77,133 
332,062 

8,120,873 
5,415,780 

92,092,322 
472,160,354 

12,748,808 
23,128,524 

368,964 
1,950,700 

7,280 
30,508 

347,712 
29,629 

2,832,705 
1,324,346 

220,447 
66,352 

95,432,579 
498,730,759 

100,436,904 
406,249,981 

12,083,839 
102,278,279 

19,017,357 
18,611,250 

1,249,234 
17,418,549 

930,953 
824,588 

30,165 
39,139 

575,317 
138,534 

109,152,732 
545,575,291 

85,089,436 
99,580,611 

82,136,645 
86,895,549 

4,347,767 
12,685,063 

27,639,693 
53,357,990 

4,707,696 
621,910 


267,527 
602,835 

106,592 
402,020 

8,263,198 
5,912,917 

94,020,926 
505,380,954 

12,850,372 
22,880,668 

414,106 
1,964,473 

7,416 
44,183 

267,601 
37,437 

3,039,096 
1,526,684 

193,751 
106,941 

97,461,757 
532,560,774 

102,436,220 
424,943,527 

11,903,592 
105,050,816 

19,334,397 
22,260,356 

1,368,994 
21,380,226 

1,033,189 
927,491 

42,037 
57,875 

519,653 
106,188 

111,098,864 
574,726,479 

85,348,771 
102,454,649 

82,744,440 
89,654,699 

3,671,556 
12,799,950 

29,734,331 
61,023,169 

5,177,201 
734,225 


297,511 
619,076 

117,414 
557.954 

8.583.103 
6.450.678 

96,051,501 
549,152,794 

13,217,169 
23,412,412 

477,898 
2,343,955 

12,207 
58,473 

286,946 
26,750 

3,434,814 
1,824,290 

192,014 
76,448 

99,665,343 
577,523,148 

104,213,605 
444,403,695 

12,333,764 
117,975,850 

19,463,836 
24,021,048 

1,422,648 
27,039,363 

1,178,757 
1,094,543 

87,976 
50,148 

513,815 
90,542 

112,926,241 
614,675,188 

86,492,206 
107,470,368 

83,668,927 
93,067,473 

3,862,330 
14,402,896 

30,601,619 

71,114,334 

5,530,812 
796,006 


11 2 




27 


Prior year minimum tax credit 
Number of returns 


10 2 






Total credits ' 
Number of returns 


3,9 

9 1 


income tax less credits' 

Number of returns 

Amount 
Self-employment tax 

Number of returns 

Amount 
Alternative minimum tax 

Number of returns 


2.2 
8.7 

2.9 
2.3 

154 




19 3 


Recapture taxes 




Amount 
Social security. Medicare tax on tip income 
not reported 
Number of returns 


32.3 

7,2 
•28 5 


Tax on qualified retirement plans 
Amount , , 


13.0 
19 5 


Advanced earned income credit payments 

Number of returns 

Amount 
Total tax liability 

Number of returns 

Amount 


-0.9 
-28.5 

2.3 
84 


Income tax withheld 
Number of returns 


1 7 


Amount 


46 


Estimated tax payments 

Number of returns 

Amount 

Earned income credit' 

Number of returns 


3.6 
12,3 

7 


Amount , 


7 9 


Payment with an extension request 




Amount 
Excess social security tax withheld 
Number of returns 


26.5 
14 1 


Amount 


18 


Other payments 
Form 2439 
Number of returns 


109 3 






Form 4136 
Number of returns 


-1 1 


Amount 


•14 7 


Total payments 
Number of returns 


1 6 


Amount 

Overpayment, total 

Number of returns 

Amount 
Overpayment refunded 

Number of returns 


7.0 

1.3 
4.9 

1 1 


Amount 


3 8 


Refund CTedited to next year 




Amount 


12 5 


Tax due at time of filing 

Number of returns 

Amount 

Tax penalty 

Number of returns 


2.9 
16.5 

6.8 
8.4 


Amount 



' All Items correspond to the Form 1040 line items Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3 
' Line 21 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss 
' Total credits includes the values for mortgage interest tax aedit and "other credits" not tabulated here 

Total tax lability includes the values for "other taxes" not tabulated here 

Total payments includes the value for the deferral of additional 1993 taxes, however, this is a value for 1993 only and is not 
' Inflation-adjusted data were calculated using the consumer price index in the "Economic Report of the President " February 

1996CPI-U = 156 9: 1995 CPI-U = 152 4; 1994 CPI-U = 148 2, 1993 CPI-U = 144 5 1992 CPI-U = 140 3 
• all returns for 1995 includes 233.424 Form 1040T returns 



ncluded in table A The value can be found in table 3 3 
1996. Table B-59. based on 1990=100 when 1990 CPI-U = 



130 7 



Individual Returns 1996 



Figure 1 -General Filing Requirements 


Marital Status 


Filing Status 


Age 


Gross Income 


Single (including divorced and 
legally separated) 


Single 


under 65 
65 or older 


$6,550 
$7,550 


Head of household 


under 65 
65 or older 


$8,450 
$9,450 


Married with a child and living 
apart from spouse during the last 
SIX months of 1996 


Head of household 


under 65 
65 or older 


$8,450 
$9,450 


Married and living with spouse at 
the end of 1996 (or on the date 
spouse died) 


Married, joint return 


under 65 (both spouses) 
65 or older (one spouse) 
65 or older (both spouses) 


$11,800 
$12,600 
$13,400 


Married, separate return 


any age 


$2,550 


Married, not living with spouse at 
the end of 1996 (or on the date 
spouse died) 


Married, joint or separate return 


any age 


$2,550 


Widowed In 1994 or 1995 and not 
remarried in 1 996 


Single 


under 65 
65 or older 


$6,550 
$7,550 


Head of household 


under 65 
65 or older 


$8,450 
$9,450 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 


$9,250 
$10,050 



Requirements for Filing 

The filing requirements for Tax Year 1996 
were based on gross income, marital status, age, 
and, to a lesser extent, dependency and blindness. 
Gross income included all income received in the 
form of money, property, and services that was 
not expressly exempt from tax. Generally, a 
citizen or resident of the United States was 
required to file a tax return if gross income for 
the year was at least as much as the amount 
shown for the appropriate filing status in Figure 
1 . If the taxpayer could be claimed as a 
dependent by another person (such as a parent). 
Figure 2 was used to determine the necessity for 
filing. 



In addition to the general filing requirements, 
an individual was obligated to file a return for 
Tax Year 1996 if he or she: 

1. was liable for any of the following taxes: 

• social security or Medicare tax on 
unreported tip income; 

• uncollected social security, Medicare, or 
railroad retirement tax on reported tip 
income or group-term life insurance; 

• alternative minimum tax; 

• tax on an individual retirement 
arrangement (IRA) or a qualified retirement 
plan; 

• tax fi-om the recapture of investment 
credit or low-income housing credit; 



Introduction and Changes in Law 



Figure 2. -Filing Requirements for Children and Other Dependents 



If someone (such as a parent) can claim the individual as a dependent, and any of the four conditions listed below applies, he 
or she must file a return. 

In this chart unearned income includes taxable interest and dividends. Earned income includes wages, tips, and taxable 
scholarship and fellowship grants. 

Caution: If an individual's gross income was $2,550 or more, he or she generally could not be claimed as a dependent unless 
the individual was under age 19 or under age 24 and a full-time student. 



1. Single dependents under 65 must file a return if- 



Unearned 
income was: 

$1 or more 
$0 



and 



The total of that income plus 
earned income was: 

more than $650 
more than $4,000 



2. Single dependents 65 or older or blind must file a return if- 

• Earned income was more than $5,000 ($6,000 if 65 or older and blind), or 

• Unearned income was more than $1 ,650 ($2,650 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $4,000) or $650, whichever is larger, plus $1,000 
($2,000 if 65 or older and blind). 



3. Married dependents under 65 must file a return If- 

• Earned income was more than $3,350, or 

• Unearned income was more than $0 and gross income was more than $650, or 

• Gross income was at least $5 and spouse files a separate return on Form 1040 and itemizes deductions. 



4. Married dependents 65 or older or blind must file a return if- 

• Earned income was more than $4,150 ($4,950 if 65 or older and blind), or 

• Unearned was more than $1 ,450 ($2,250 if 65 or older and blind), or 

• Gross Income was more than the total of earned income (up to $3,350) or $650, whichever is larger, plus $800 
($1 ,600 if 65 or older and blind), or 

• Gross income was at least $5 and spouse files a separate return on Form 1040 and itemizes deductions. 



2. received any advanced earned income 
credit (AEIC) payments. 

3. had net earnings from self-employment of 
at least $400; or 

4. had wages of $108.28 or more from a 
church or qualified church-controlled 
organization that was exempt from 
employer social security taxes. 

Data shown in this report include individuals 
who were not required to file tax returns, but did 
so for any of a number of reasons. For example, 



an individual might have filed a return to obtain a 
refiand of tax withheld, or take advantage of the 
earned income credit. 

Changes in Law 

Major changes in effect for Tax Year 1996 
which influenced the Statistics of Income data 
are listed below. Section 4, Explanation of 
Terms, provides more detailed explanations and 
definitions of the terms used in this report. 



10 



Individual Returns 1996 



Earned Income Credit 

The income eligibility level and amount of 
credit for 1996 was adjusted for inflation. If a 
taxpayer's "earned income" and adjusted gross 
income for 1996 were both less than $25,078 and 
the taxpayer had one qualifying child living with 
them, the credit could be as much as $2,152. If 
the taxpayer had two or more qualifying children 
living with them and had earned income and AGI 
less than $28,495, the credit could be as much as 
$3,556. For those taxpayers with no qualifying 
children and had earned income and AGI less 
than $9,500, the credit could be as much as $323. 

The definition of AGI used for the earned 
income credit was modified for 1996. Modified 
AGI did not include the losses fi-om sales of 
capital assets, estates and trusts, rents and 
royalties, and 50 percent of business losses. For 
1 996, there was also added a new eligibility 
requirement for the EIC. Taxpayers with 
investment income totaling more than $2,200 
were not eligible to receive the EIC. Investment 
income included interest (taxable and tax- 
exempt), dividend income, and capital gain net 
income. 

The Personal Responsibility and Work 
Opportunity Reconciliation Act of 1996 
authorized the IRS to use mathematical error 
procedures when a taxpayer claimed the EIC but 
omits or uses an invalid social security number 
for the taxpayer, spouse, or qualifying child. In 
the case where a taxpayer used an invalid social 
security number or omitted one they were not 
given the EIC. The taxpayer had 60 days to 
provide a valid social security number. 

Exemption Amount 

Indexing for inflation allowed a taxpayer to 
claim a $2,550 deduction for each exemption to 
which he or she was entitled for 1996, an 
increase over the $2,500 allowed for 1995. The 
AGI threshold for the limitation of exemption 
amounts was also indexed for inflation, 
increasing fi-om $1 14,700 to $1 17,950 for single 
filers; $172,050 to $176,950 for married persons 
filing jointly and surviving spouses; $143,350 to 
$147,450 for heads of household; and $86,025 to 



$88,475 for married persons filing separately. 
The phase out of the deduction for exemptions 
was completed at AGI levels above $240,450 for 
single filers; $299,450 for married persons filing 
jointly and surviving spouses; $269,950 for 
heads of household; and $149,725 for married 
persons filing separately. Above these levels, no 
deduction for exemptions was allowed. 

The Small Business Job Protection Act of 
1 996 gave the IRS the authority to use 
mathematical error procedures when a taxpayer 
claimed an exemption for a child but does not 
provide a valid social security number. The 
exemption was disallowed and the taxpayer had 
60 days to provide a valid social security 
number. 

Itemized Deductions 

If a taxpayer's AGI was greater than 
$1 17,950 ($58,975 if married filing separately), 
his or her itemized deductions may have been 
limited; the threshold was increased fi-om 
$1 14,700 ($57,350) for 1995, as a result of 
inflation indexing. The limitation did not apply 
to deductions for medical and dental expenses, 
investment interest expenses, casualty or theft 
losses, and gambling losses; all other deductions 
were subject to the limitation. To arrive at 
allowable itemized deductions, total itemized 
deductions were reduced by the smaller of: (a) 80 
percent of the non-exempt deductions, or (b) 3 
percent of the amount of AGI in excess of the 
limitation threshold. 

Self-employment Tax 

The ceiling on taxable "self-employment 
income" was raised for 1996, to $62,700 for the 
social security portion (12.4 percent) of the self- 
employment tax. The limit was $61,200 for 
1995. Also, all "net earnings" of at least $400 
($108.28 for church employees) were subject to 
the (2.9 percent) Medicare tax portion. (Self- 
employment taxes and Medicare taxes are 
reflected in the statistics for "total tax liability.") 



Introduction and Changes in Law 



11 



Social Security Numbers 

Taxpayers were required to provide the social 
security number of each dependent claimed on 
their tax return and for each qualifying child 
listed on the Schedule EIC, unless the child was 
bom in December 1996. 

Standard Deduction 

The standard deduction increased for 1 996 as 
a result of inflation indexing. For single filers, 
the standard deduction rose from $3,900 to 
S4,000; for married persons filing jointly or 
surviving spouses, from $6,550 to $6,700; for 
married persons filing separately, from $3,275 to 
$3,350; and for heads of household, fi-om $5,750 
to $5,900. The basic standard deduction claimed 
by filers who were dependent children of other 
taxpayers remained $650 for 1996. Taxpayers 
who were age 65 or over or blind could claim an 
additional standard deduction amount of $800 or 
$ 1 000, depending on marital status. 

The 1979 Income Concept 

A Retrospective Income Definition 

In order to analyze changes in income and 
taxes over a period of years, a consistent 
definition of income must be used. The income 
concept available from Federal income tax 
returns, AGI, was designed to facilitate tax 
administration, and its definition has changed 
over time to reflect modifications to the Internal 
Revenue Code. Tax laws of the 1980's (the 
Economic Recovery Tax Act of 1981, the Tax 
Equity and Fiscal Responsibility Act of 1982, the 
Tax Reform Act of 1984, and the Tax Reform 
Act of 1986) made significant changes to the 
components of AGI, which made it more difficult 
to use AGI for accurate comparisons of income 
from year to year. For this reason, it was decided 
to develop an income definition that would be 
applicable over several years, and allow 
comparisons both before and after the major tax 
legislafionofthe 1980's. 

The result was a retrospective income 
definition known as the 1979 Income Concept, 
reflecting a base period from 1979 through 1986. 
It was calculated using only data available from 



individual income tax returns. By using the same 
income items in the calculation each year, its 
definition was consistent throughout the base 
years. In addition, this retrospective income 
definition could be used in future years to 
compare income by continuing to include the 
same components that were common to all years. 

The calculation of the 1979 Income Concept 
is shown in Figure 3. Several items partially 
excluded from AGI for the base years were fully 
included in this new income measure, the largest 
of which was capital gains. The full amount of 
all capital gains, as well as all dividends and 
unemployment compensation, was included in 
the income calculation. Total pensions, 
annuifies, IRA distributions, and roll-overs were 
added, including the non-taxable portions that 
were excluded from AGI. Social security 
benefits were omitted because they were not 
reported on tax returns until 1984. Also, any 
depreciation in excess of straight-line 
depreciation, which was subtracted in compufing 
AGI, was added back. 

Deductions that could be subtracted in the 
calculafion of the 1979 Income Concept were 
limited to employee business expenses, alimony 
paid, and moving expenses. These same items 
were also subtracted in computing AGI until 
1987 when unreimbursed business expenses and 
moving expenses were changed from 
adjustments to itemized deductions. Starting in 
1 994, moving expenses were once more made an 
adjustment to income. The amounts reported for 
employee business expenses by taxpayers who 
itemized deductions were subtracted in the 
calculation of the 1979 Income Concept. 
Taxpayers who did not itemize deductions, 
however, could not claim this expense (as well as 
moving expenses between 1987 and 1993). For 
this reason, the deduction for these two expenses 
beginning in 1987 is not completely comparable 
to that for previous years. 

Comparison of AGI with 1979 Income 

Concept 

The Tax Reform Act of 1986 (TRA 86) made 
extensive changes to the calculation of AGI 



12 



Individual Returns 1996 



Figure 3.-Calculation of the 1979 
Income Concept for 1996 



1979 Total Income Concept= 

Salaries and wages^ 

plus (+): 

• interest^ 

• dividends' 

• taxable refunds'' 

• alimony received' 

• sale of capital assets, net gain less loss' 

• ottier gains or losses (Form 4797)' 

• net business income or loss' 

• net farm income or loss' 

• rent net income or loss' 

• net royalty income or loss' 

• net partnership income or loss' 

• net subchapter S corporation income or loss' 

• net farm rental income or loss' 

• net estate and trust income or loss' 

• unemployment compensation' 

• depreciation in excess of straight-line 
depreciation' 

• total pension income^ 

• other net income less loss' 

• net operating loss' 

minus (-): 

• disallowed passive losses' 

• moving expenses' 

• alimony' 

• unreimbursed business expense' 



' Included in AGI for Tax Year 1996. 

' Not fully included in AGI for Tax Year 1996. 

' Not included in AGI for Tax Year 1996. 



beginning with 1987. These changes made 
necessary a revision of the calculation of the 
1979 Income Concept, in order to make tax years 
beginning with 1987 comparable to the base 
years, 1979 through 1986. The law changes 
limited the deduction of passive losses and 



eliminated unreimbursed employee business 
expenses and moving expenses as "adjustments" 
(moving expenses changed back for 1 994) in 
figuring AGI beginning with Tax Year 1987. 
Since passive losses had been fully deductible for 
both income measures prior to 1987, the 
disallowed passive losses had to be deducted in 
the 1979 Income Concept calculation for tax 
years after 1986. 

Some income items, such as capital gains, 
that had been partially excluded from AGI under 
prior law were fully included. The new law also 
eliminated or restricted some deductions. 
Therefore, if AGI is used to measure income, 
comparisons between 1986 income and tax data 
with that for years after 1986 are misleading. A 
more accurate comparison can be made using the 
1979 Income Concept because it measures 
income in the same way for all years. Table B 
shows total income and selected tax items for 
1996 using AGI and the 1979 Income Concept, 
classified by size of 1996 AGI. 

Before TRA 86 became effective, a 
comparison of income measured by AGI with 
that measured by the 1979 Income Concept 
showed significant differences at income levels 
of $200,000 or more. But, with the elimination 
of preferential treatment of various income items 
by TRA 86, such as the exclusion of a portion of 
capital gains, much of the difference disappeared. 
Under tax law prior to 1987, the capital gains 
exclusion accounted for the largest difference at 
the higher income levels between the two income 
measures. For 1996, 1979 Concept income, was 
1.7 percent higher than income as calculated 
using AGI. This difference was primarily 
attributed to the inclusion of more than $130.6 
billion in nontaxable pensions and annuities 
(including IRA distributions) in the 1979 Income 
Concept. 

Income for all returns, using the 1979 Income 
Concept, increased 8.3 percent for 1996; income 
for the group $200,000 and above increased 24.8 
percent, after increasing 18.0 percent for 1995. 
Total income tax for all returns increased 1 1 .9 
percent; and total income tax reported for the 
$200,000 and above income 



Introduction and Changes in Law 



13 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1996 

[All figures are estimates based on samples-numbers of returns are in thousands and money amounts are in millions of dollars] 





Income | 


Salaries and wages 


Size of 


1996 Adjusted Gross Income 


1979 Income Concept 


1996 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




120,351,208 

29,383,544 

24,832,070 

17,787,231 

12.549.433 

9.538.700 

7,093.465 

5.294.721 

3.457.686 

2.475 171 

1,803,226 

2,442,700 

1,097.478 

664.380 

407,996 

766,353 

285,550 

146,768 

213,823 

110,912 


4,535,974 

85878 
367,438 
439,020 
436,404 
426.758 
389.197 
342.720 
257.916 
209.677 
170,788 
270,791 
149.564 
107.228 

76.084 
183.729 

98.192 

65483 
144 807 
314.402 


120,351,208 

28.979.057 

24.643.858 

18.259.085 

12.969,400 

9.531.057 

6.984.147 

5.069.023 

3.311.415 

2.440.624 

1.700,815 

2,441.500 

1.148.969 

718.902 

448.452 

839.523 

335.924 

167.383 

241.624 

120.449 


4,614,439 

82.768 
364.827 
450.933 
450.297 
426.744 
383.284 
327.901 
247.196 
206.725 
161.123 
270.681 
156.611 
116.135 

83.935 
201.575 
115.350 

74.490 
164.034 
329.829 


102,748,874 

23,107,952 

20.137.792 

15.606.199 

11.344.351 

8,711,204 

6.530.984 

4.825,390 

3.141,202 

2,270,703 

1,634,251 

2,213,661 

984,815 

586,558 

353,564 

657,043 

241,371 

126,116 

180,764 

94,953 


3,376,872 

116.344 

276.170 

357.190 

362.290 

353.814 

324.249 

278.084 

206.430 

168,066 

133.620 

206.371 

106.314 

72.453 

48.538 

111.467 

56.573 

36.672 

70.485 

91.745 


102,748,874 

22.941.567 

20.035.668 

15.777.870 

11.565.491 

8.708.830 

6.436.402 

4.668,591 

3.072.524 

2.259.204 

1.571.448 

2.224,942 

1,021,469 

635,529 

382,457 

719,305 

280.650 

140.908 

203.848 

102.172 


3,376,872 


Under $10, 000 

$10,000 under $20,000 
$20 000 under $30 000 
$30 000 under $40 000 


112.658 
275.223 
360.927 
369.490 


$40,000 under $50.000 

$50 000 under $60 000 


354.979 
322.754 


$60 000 under $70 000 


271.008 


$70,000 under $80,000 

$80 000 under $90,000 

$90 000 under $100 000 

$100 000 under $125,000 

$125,000 under $150,000 

$150,000 under $175,000 

$175 000 under $200,000 

$200 000 under $300 000 


203,823 
168.142 
126.146 
204.893 
105.631 
74.679 
50.391 
112.908 


$300 000 under $400 000 


58.882 


$400,000 under $500,000 
$500,000 under $1000.000 
$1 000,000 or more 


37.568 
73.113 
93,656 




Taxable interest received 


Dividends in AGI 


Dividends received 


Size of 


1 996 Adjusted Gross Income 


1979 Income Concept 


1 996 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 




67,159,338 

9.980.383 

10.337.730 

8.946.394 

7.854.578 

6.939.024 

5.619.568 

4.494.469 

3.077.776 

2.311.459 

1.693.443 

2.315318 

1.056,839 

642.390 

397.947 

746.098 

278.519 

144.918 

212.111 

110,375 


165,673 

11.724 

18.934 

14.085 

13.113 

11.281 

9.452 

8.379 

7.692 

6.337 

4.789 

7.938 

4.707 

4.143 

3.335 

6.999 

4.137 

2.910 

7.075 

18642 


67,159,338 

9.693.911 

10.064.404 

9.362.723 

8,244,272 

6,965,648 

5,508,761 

4,276,056 

2,947.440 

2,286.590 

1.589.814 

2.324.042 

1.103.408 

688.389 

433.787 

817.825 

328.394 

164.474 

239.508 

119.893 


165,673 

11.643 

18.409 

16,545 

15.195 

11.501 

8.715 

8.350 

6.386 

5.641 

4,334 

7,305 

4,623 

4.090 

2.864 

7.123 

4.214 

2.776 

7.159 

18.800 


27,709,581 

3.684.252 

3.442,718 

2.889.074 

2.689.754 

2.564.998 

2.320.015 

2.000.669 

1.574.212 

1.254.302 

952.148 

1.499.232 

758.735 

489.005 

303.676 

619.946 

241.958 

128.107 

192.639 

104.143 


104,255 

4.772 
6.456 
5.792 
5.341 
5.847 
4.820 
5.097 
4.904 
3.892 
3.248 
6.864 
4,175 
3.318 
2.870 
7.167 
3.859 
2.571 
6.626 
16,637 


27,709,581 

3.582.002 

3.248.085 

3.149.856 

2,872.115 

2,567,767 

2,296,455 

1.850.169 

1.457.474 

1,278,353 

853,734 

1,500,402 

788,905 

516,005 

329.896 

673.039 

275.160 

143.341 

213.730 

113,094 


104,255 


Under $10 000 

$10,000 under $20,000 

$20 000 under $30 000 


4,718 
6,200 
6.909 


$30 000 under $40 000 


6,656 




5,958 


$50 000 under $60 000 


5.007 


$60 000 under $70 000 


4,802 


$70 000 under $80 000 


4.294 


$80 000 under $90,000 


3,618 


$90 000 under $100 000 


3,100 


$100 000 under $125 000 


5,960 


$125 000 under $150,000 
$150,000 under $175,000 
$175,000 under $200,000 
$200,000 under $300,000 
$300 000 under $400 000 


4.256 
3,198 
2.906 
7.002 
3.732 


$400 000 under $600 000 


2.529 


$500,000 under $1 ,000 000 

$1,000,000 or more 


6.627 
16,883 




8u! 


mess or professio 


n net income less 


loss 




Sales of cs 


pital assets 




Size of 


1996Ad]UStec 


Gross Income 


1979 Income Concept 


1996 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 




16,735,828 

3,319,312 

2,689,240 

2,135,961 

1.802,040 

1,551,579 

1,231,536 

979,918 

601,192 

471,592 

385,033 

568,693 

297,318 

162,182 

115,112 

219.136 

79.871 

40,371 

57,027 

28,715 


176,904 

5.988 

17.072 

14.332 

12.429 

12.285 

10974 

9.152 

8.539 

6.188 

6.556 

13.476 

9.616 

7.663 

6.586 

14.410 

6.615 

3.610 

6.289 

5.126 


16,735,828 

3.150.749 

2.621.544 

2.172.329 

1.861.595 

1.576.725 

1.231.271 

957.843 

594.694 

492.762 

390.060 

580.087 

310.462 

190.654 

121,639 

245,372 

93.171 

48.421 

65.021 

31.426 


176,904 

4.405 

15.420 

13,032 

12.441 

12.039 

10.381 

9.146 

7.981 

6.195 

7.425 

12.418 

10.489 

7.835 

6.520 

16.648 

7.608 

4.325 

7.175 

5,420 


22,064,721 

3.055.397 

2.478.062 

2.065.703 

2.066.351 

2.031.450 

1.746.833 

1.611.750 

1.266,340 

1.008.579 

810.673 

1.264,232 

658,054 

457,617 

283,555 

601,102 

237,732 

123,388 

192,854 

105,050 


251,817 

7,159 
3,682 
4,405 
4,011 
5,064 
5.406 
5.594 
5.747 
6.375 
5.225 
9.723 
7,764 
6,428 
4.925 
16,569 
11,079 
8,077 
23,780 
110,804 


22,064,721 

2,955.058 

2.337.105 

2.263.336 

2.254.609 

2.054.152 

1.739.315 

1.486.224 

1.171.015 

979,163 

738,410 

1.252.689 

676.191 

483.845 

307.800 

639.370 

258.744 

138,921 

214.950 

113,825 


251,817 


Under $10,000 

$10 000 under $20 000 

$20,000 under $30.000 

$30 000 under $40 000 


7.245 
3.466 
5.041 
4.433 


$40,000 under $50,000 

$50 000 under $60 000 


5.953 
5.765 


$60,000 under $70.000 

$70 000 unaer $80 000 


6.893 
5,201 


$80 000 under $90 000 


5,577 


$90 000 under $100 000 


5.114 


$100,000 undef $125,000 
$125 000 under $150 000 
$150 000 under $175,000 
$175 000 under $200 000 
$200,000 under $300 000 
$300,000 under $400,000 
$400 000 under $500 000 


8.957 
7.517 
6.450 
4.800 
16.208 
10.824 
8.065 


$500 000 under $1 000 000 


24.038 


$1,000,000 or more 


111,268 



Footnotes at end of table 



14 



Individual Returns 1996 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1996-Continued 

[All figures are estimates based on samples-numbers of returns are in thousands and money amounts are in millions of dollars) 





Rents, royalties, and farm rental net income less loss 


Partnership and S corporation net income less loss 


Sue ol 


1996 Adjusted Gross Income 


1979 Income Concept 


1996 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 




10,100,467 

1 073,627 

1,347,999 

1 183,170 

1 ,066.662 

966,422 

832.422 

791 164 

669,901 

446,955 

303,028 

545,670 

281.918 

152.586 

95,851 

197.931 

85.305 

48.735 

75.492 

46.627 


20,564 

-1.081 

1.014 

649 

55 

296 

261 

466 

367 

385 

392 

1.111 

1.743 

1.499 

1.083 

2.754 

1.709 

1.176 

2.664 

4.022 


10,100,467 

1,035,735 

1,281,809 

1,265,575 

1,148.323 

970.697 

860.540 

726.058 

623.569 

396.280 

302,422 

557.714 

282.804 

164.790 

100.108 

213.346 

94.043 

62.740 

84.106 

49.809 


20,564 

-1.140 

1.015 

971 

654 

238 

603 

-5 

104 

444 

311 

1.381 

1.409 

1.425 

1.033 

2.653 

1.699 

1.230 

2.610 

4.029 


5,991,471 
590,286 
455.926 
497.270 
484.255 
467.387 
428.997 
375.598 
319.335 
277.829 
230.378 
449.677 
271.570 
186.846 
152.284 
334.881 
149.484 

89.850 
143.457 

86.160 


146,780 

-14.342 

199 

1.074 

1.477 

2.142 

1.992 

2.683 

2.078 

1.846 

2,512 

7.463 

6.641 

5.867 

4.644 

16.634 

11.380 

8.643 

23.789 

59.959 


5,991,471 

580,009 
426.190 
512.603 
525.036 
493.126 
391.270 
356.629 
325.125 
252.094 
213.605 
434.023 
276.112 
204.119 
156.548 
347.118 
157.855 

93.271 
155.274 

91.562 


146,780 

-14.398 

137 

870 

1.268 

1.943 

2.027 

2.231 

2,356 

1.529 

2.363 

6.942 

5.948 

6.536 

5.280 

16.377 

11.900 

8.733 

24.088 

60.651 


Under $10 000 
$10 000 under $20,000 
$20 000 under $30,000 
$30 000 under $40,000 
$40,000 under $50,000 
$60,000 under $60,000 
$60 000 under $70 000 
$70 000 jnder $80 000 
$80 000 under $90,000 
$90,000 under $100,000 
$100,000 under $125,000 
$125,000 under $150,000 
$160,000 under $175,000 
$176,000 under $200,000 
$200,000 under $300,000 
$300,000 under $400,000 
$400,000 under $500,000 
$500 000 under $1 000,000 
$1,000,000 or more 




Nondeductible passive losses 


Estate and trust net income less toss 


Size of 


1 996 Adjusted Gross Income 


1979 Income Concept 


1 996 Adjusted Gross Income 


1 979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


All returns, total 


1,151,027 

98.128 
53.560 
67.569 
56.087 
69.198 
42.277 
48,526 
48,125 
57.794 
38,520 
73,803 
83.134 
83.361 
68.041 
129,393 
51.305 
29.470 
40.465 
23,282 


9,663 

1,542 
296 
179 
266 
131 
139 
270 
121 
310 
110 
457 
492 
496 
508 

1,157 
679 
430 
942 

1,137 


1,151,027 

108.621 
58.631 
57.169 
77.763 
63.807 
30.783 
57.679 
51,412 
47,923 
31,080 
77.867 
87.094 
76.991 
52.216 

121.029 
52,349 
31.844 
42.174 
24.595 


9,663 

3.036 
265 
128 
108 
139 
74 
181 
240 
139 
194 
469 
556 
440 
404 
900 
482 
334 
571 

1.002 


533,208 

66.802 
45.402 
48.313 
53.412 
43.994 
33.833 
22.144 
25.363 
19.459 
18.861 
42,463 
21.682 
18.170 
10.050 
22.503 
11.189 

8.238 
11.486 

9,943 


7,716 

47 
201 
162 
251 
275 
242 
263 
162 
120 
192 
517 
385 
265 
234 
580 
304 
413 
660 
2.362 


533,208 

66.034 
44.970 
59.274 
58.864 
47.241 
21.468 
20,315 
30,033 
16.040 
14.328 
41.949 
23.067 
15.385 

9.082 
22.922 
12,103 

7.778 
12.083 
10.283 


7,716 

61 


Under $10.000 


$10,000 under $20,000 
$20 000 under $30,000 
$30 000 under $40 000 
$40,000 under $50,000 
$50,000 under $60,000 
$60,000 under $70,000 
$70 000 under $80 000 
$80,000 under $90,000 
$90 000 under $100,000 
$100 000 under $126 000 
$125,000 under $150,000 
$150,000 under $176,000 
$175,000 under $200,000 
$200 000 under $300 000 
$300,000 under $400,000 
$400,000 under $600,000 
$500,000 under $1,000,000 
$1,000,000 or more 


186 
183 
264 
308 
277 
225 
108 
169 
138 
598 
402 
240 
221 
563 
420 
327 
646 
2.382 




Pensions and annuities in AGI' 


Pensions and annuities' 


Total statutory adjustments 


Size of 


1 996 Adjusted Gross Income 


1 979 Income Concept 


1996 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 




21,819,513 

2,516,608 

6,000,203 

3,315,888 

2.470.698 

2.081.089 

1,554.297 

1.436.125 

887.721 

612,343 

476.981 

607.626 

261.164 

168.055 

98.489 

178,731 

60,992 

34 534 

44 123 

24.847 


284,328 

11,419 

41.708 

38.441 

31.222 

27.847 

23,458 

25,075 

16.397 

12.561 

11.452 

14.188 

7,060 

5.350 

3.961 

6.778 

2.300 

1,321 

2,264 

1,549 


23,539,644 

2.408.681 

4.921.211 

3,763,964 

2.881.472 

2.224.968 

1.665.213 

1.440.276 

880.926 

706,636 

602,582 

745,439 

384.466 

243.253 

164.149 

295.863 

125.102 

61.062 

84.703 

40.679 


414,914 

11,358 
41.345 
45.061 
40.219 
34.126 
28.400 
26.773 
17.807 
16.531 
12.526 
23.070 
16,576 
12,230 
10.397 
22.155 
15.991 
9.008 
17.474 
13,877 


18,424,901 

3.048.391 

2.963.150 

2.650.232 

2.208.911 

1.786.783 

1.188,842 

889.274 

654.107 

491.421 

382.792 

662.089 

373.703 

232.921 

167.361 

337.551 

140.616 

72.939 

111.556 

62.263 


42,647 

2.196 
3.543 
4.101 
3.818 
3.355 
2.435 
2.281 
2.057 
1.478 
1.456 
2.994 
2.221 
1.639 
1.399 
3.120 
1.461 

771 
1.404 

918 


12.263,528 

253.675 

669.766 

1.202.781 

1.666.206 

1.701.476 

1.674.311 

1.308.253 

966.911 

786.885 

533.917 

695.703 

282.539 

189.405 

99,907 

182.231 

78.350 

30.632 

35.557 

15.024 


43,932 

1.496 
2.621 
4.385 


Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30 000 under $40,000 


$40 000 under $50 000 


4 528 


$50,000 under $60 000 


4 379 


$60,000 under $70 000 


3 540 


$70,000 under $80,000 


3.106 

2.880 

1.823 

2.928 

1.531 

1.129 

710 

1.620 

684 

370 

677 

538 


$80 000 under $90 000 

$90 000 under $100 000 

$100 000 under $126,000 

$125 000 under $150,000 

$150,000 under $175.000 


$175 000 under $200 000 


$200 000 under $300 000 
$300,000 under $400,000 
$400 000 under $500 000 
$500 000 under $1,000 000 
$1,000 000 or more 


Fooinoies al end of table 



















Introduction and Changes in Law 



15 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1996--Continued 



[All figures are estimates based on samp 


es-numbers of returns are in thousands and money amounts are in millions of dollars] 










Total Itemized deductions 




Taxable 


income 




Size of 


1 996 Adjusted Gross Income 


1979 Income Concept 


1996 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


All returns, total 


35.414,589 


572,541 


35,387,818 


546,829 


96,576,755 


3,089,667 


96,576,755 


3,089,667 


Under $10,000 


700,013 


6,892 


745,347 


6,996 


10,567,572 


16,616 


10,464,293 


16.841 


$10,000 under $20.000 


2.134,428 


21,844 


2,122.063 


20,214 


20,399.179 


126,907 


20,144,427 


125.163 


$20,000 under $30,000 


3,388,446 


34,259 


3.557.691 


33.957 


17,390.606 


238,988 


17,780,786 


245,925 


$30,000 under $40,000 


4,274,985 


45,010 


4.473.900 


44.369 


12.481.128 


273.188 


12,853,116 


287,232 


$40,000 under $50,000 


4,566,118 


53,059 


4.531.740 


60.455 


9.506.924 


284.066 


9474.314 


289,028 


$50,000 under $60,000 


4,386.802 


55,520 


4.278.056 


51.672 


7.084,830 


267,369 


6,949,521 


265,641 


$60,000 under $70 000 


3,905,221 


53,355 


3.643.661 


47,331 


5,288,336 


241.866 


6,044,953 


232,434 


$70,000 under $80 000 


2,756,004 


41,618 


2.685.688 


39,296 


3,451,941 


185.985 


3,294,090 


177,531 


$80 000 under $90 000 


2,058,801 


35,221 


2.022.409 


33,634 


2,474,566 


153.364 


2,431,143 


149,823 


$90 000 under $100 000 


1,589,294 


29,891 


1,494.168 


26,862 


1,801,122 


126.033 


1.694.760 


116,936 


$100 000 under $125,000 


2,209,737 


46,718 


2,169,400 


43,231 


2,440,627 


204,491 


2,429,907 


197,317 


$125,000 under $150 000 


1,022,566 


24,911 


1,044,013 


23,529 


1,096,644 


116,101 


1,147,801 


115,269 


$150,000 under $175,000 


617,301 


16,476 


655.029 


16.646 


664,088 


86,621 


717.515 


87,152 


$175,000 under $200,000 


385,589 


11.711 


404,293 


11,645 


407,894 


61.626 


447.926 


62,059 


$200,000 under $300,000 


719116 


26,883 


768,784 


26,509 


765,262 


153,888 


838.471 


155,644 


$300,000 under $400,000 


266,141 


12,494 


308,826 


13,070 


286,220 


85,598 


335,556 


88,404 


$400,000 under $500,000 


138,820 


8,227 


154,311 


8,318 


146,635 


57,238 


166,778 


58,608 


$500 000 under $1 000 000 


194,077 
102,129 


15,914 
32,637 


217.929 
110.611 


16,317 
32,8/9 


213,522 
110,766 


128,864 
281.958 


241,129 
120,2/0 


132,908 


$1 000,000 or more 


286, /54 




Total laj( credits 


Total income tax 


Size of 


1 996 Adjusted 


Gross Income 


1979 Income Concept 


1 996 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


All returns, total 


15,851,420 


11,304 


15,851,420 


11,304 


90,929,350 


658,245 


90,929,350 


658,245 


Under $10,000 


1,247,837 


87 


1.239.496 


91 


10,048,132 


2,621 


9,940,119 


2,683 


$10,000 under $20,000 


4,733,747 


2,251 


4.673.605 


2,221 


16,277,303 


16,869 


16.063,774 


16,613 


$20,000 under $30,000 


3.676,768 


2,048 


3,703,588 


2,061 


16,416,927 


33,875 


16,785.206 


34,963 


$30,000 under $40,000 


1,057,867 


474 


1,096,931 


481 


12,464,055 


42,380 


12,829,378 


44,825 


$40 000 under $50,000 


941,399 


411 


946,405 


410 


9,496.620 


46,269 


9,458,935 


47,226 


$50,000 under $60,000 


882,657 


440 


873,912 


400 


7.078,257 


44,148 


6,945,559 


44,309 


$60 000 under $70,000 


734,239 


354 


741,327 


361 


5,288,180 


42,202 


5,043,567 


40,946 


$70,000 under $80,000 


469.276 


264 


469,721 


286 


3,452,070 


35,019 


3,293,856 


33,453 


$80 000 under $90 000 


371,879 


260 


346,137 


181 


2,474,489 


30.561 


2,430,666 


29.999 


$90,000 under $100,000 


286,802 


200 


255,566 


144 


1,801,074 


26,300 


1,693.906 


24,420 


$100,000 under $125,000 


459,749 


298 


448,068 


258 


2.440,939 


46,244 


2.428,790 


43.483 


$125,000 under $150,000 


233,840 


243 


245,050 


211 


1,096,824 


27.485 


1,147,517 


27,130 


$150,000 under $175,000 


145,891 


238 


152,040 


233 


664,211 


21,205 


717,366 


21,390 


$176,000 under $200 000 


100,497 


215 


110,980 


208 


407,906 


15.904 


447,810 


16.830 


$200,000 under $300,000 


216,075 


515 


233,470 


570 


765,862 


43,071 


839,010 


43.004 


$300,000 under $400,000 


88,405 


360 


97,503 


388 


286,363 


26,166 


335,574 


26.627 


$400,000 under $500,000 


53,293 


236 


66,733 


300 


146.666 


18,450 


166.796 


18.639 


$600,000 under $1 ,000,000 


93,136 


700 


99,667 


756 


213.060 


43,530 


241,290 


44,526 


$1 000,000 or more 


58,075 


1,710 


62,239 


1,745 


110.811 


96,966 


120,330 


98,180 



' Individual Retirement Arrangements are included in the calculation of "Pensions and annuitie 
NOTE Detail may not add to totals because of rounding. 



group increased 24.6 percent for 1996, following 
an increase of 19.7 percent for 1995. 

The average tax rates (income tax as a 
percentage of total income) for each income class 
and both income concepts for years 1 986 through 
1996 are shown in Figure 4. 

For the population as a whole, average tax rates 
for 1996 (based on the 1979 Income Concept) are 
higher than those for 1986 (before tax reform). 
However, between these 2 years, the average tax 
rates have declined in all income categories 



below $300,000. The remaining four income 
categories show the following increases in 
average tax rates between 1986 and 1996: returns 
with income between $300,000 and $400,000 
increased 0.5 percentage points; returns with 
income between $400,000 and $500,000 
increased 1.6 percentage points; returns with 
income between $500,000 and $1,000,000 
increased 3.4 percentage points; and returns with 
income exceeding $1,000,000 increased 8.4 
percentage points. Although the average tax rate 



16 



Individual Returns 1996 



Figure 4-Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 
Income Concept, 1986-1996 


Size of 
1996 AGI 


Total income tax as a percentage of adjusted gross income 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


14.8 

43 

78 
10.6 
122 
13.8 

15.5 
16.9 
187 
199 
208 

23 1 
252 
28.0 
29.3 
31.1 

337 
362 
38.4 
40.2 


13.3 

40 
6.8 
94 

106 
118 

135 
15.1 
16.5 
178 
188 

20 1 

21 8 
23.0 
239 
25.8 

270 
282 
290 
286 


13.4 

4.0 

65 

93 

109 

11.6 

132 

145 
15.6 
166 
17.4 

188 
203 
21.6 
225 
23.7 

240 
24 1 
246 
250 


13.3 

3.8 
64 

9.3 
10.9 
11.5 

129 
14.2 
15.3 
16.2 
17.3 

18.4 
198 
21.1 
21 8 
22.8 

23.6 
239 
24.0 
242 


13.1 

3.7 

61 

91 

106 

11.4 

124 
13 8 
149 
158 

16.6 

17.5 
192 
204 
21.1 
22.6 

23.7 
23.6 
24.0 
24.1 


12.9 

3.5 

55 

87 

10,5 

11,0 

121 
132 
14.4 
15.4 
16.0 

17.3 
18.6 
198 
21 
22.7 

243 
24.9 
25.7 
262 


13.1 

32 
5.1 
84 

10,2 
108 

11.6 
129 
140 
15.0 
15.9 

169 
187 
196 
207 
229 

24.4 
25.3 
260 
268 


13.5 

3.0 

49 

82 

10.1 

10.7 

11.5 
12.7 
13.9 
15.1 
15.7 

17 
186 
197 
21 2 
238 

26.9 
28.4 
30.0 
31 2 


13.7 

30 

48 

8.1 

100 

108 

11.4 
126 
138 
14,9 
15,9 

17.0 
186 
199 
214 
239 

26.9 
286 
302 
31.1 


14.0 

3.0 
47 
7.9 
98 
10.7 

114 

12.5 
136 
146 
158 

16.9 
18.3 
199 
20.9 
238 

268 
287 
30 2 
31.4 


14.5 

3.1 
46 
7.7 
9.7 
108 

11.3 
12.3 
13.6 
14,6 
15,4 

167 
184 
198 
209 
234 

266 
282 
30 1 
30.8 


Under $10,000 


$10,000 under $20,000 


$20,000 under $30,000 


$30,000 under $40,000 

$40,000 under $50,000 


$50 000 under $60 000 


$60,000 under $70,000 


$70,000 under $80 000 


$80,000 under $90.000 


$90,000 under $100.000 


$100 000 under $125,000 
$125,000 under $150 000 
$150,000 under $175 000 


$175,000 under $200.000 


$200,000 under $300,000 


$300,000 under $400,000 


$400 000 under $500 000 


$500,000 under $1,000,000 


$1 000 000 or more 




Size of 
1996 AGI 


Total income tax as a percentage of 1979 Income Concept 


1986 


1987 


1966 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


All returns total 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


13.3 

49 

76 

100 

11.6 

12.6 

13.8 
149 
158 
16.7 
16.8 

183 
19.0 
19.3 
20.3 
226 

226 
234 
237 

21.4 


13.1 

4.2 

6.7 
93 

10.7 
11,7 

134 
150 
16.2 

17.5 
181 

193 
20.6 
21 2 
225 
238 

24.5 
265 
267 
268 


13.3 

4,4 

65 

9.3 

10.7 

11.7 

13.2 
14.5 
15.4 
16.1 
17.1 

180 
19.6 
206 

21 6 

22 3 

22.6 
232 
235 
24,5 


13.2 

43 

64 

9.3 

10.9 

11.5 

129 
142 
15.2 
16.2 
16.8 

17.7 
188 
200 
207 
21 5 

21.9 
22.7 
220 
232 


13.0 

43 

6.1 

9.1 

10.7 

11 5 

12.5 
138 
146 
15.5 
16.1 

16.9 
180 
191 
200 
21 4 

21.5 
223 
217 
23 2 


12.7 

40 

55 

87 

10.5 

11.1 

120 
132 
14.2 
15.1 
15.5 

16.6 
17.3 
18.3 
186 
205 

21.6 
23.0 
235 
252 


12.8 

3.5 

5.1 

8.3 

10.2 

10.9 

11 6 
129 
13.7 
146 
15.2 

16.2 
172 
17.8 
19.0 
202 

21.6 
21.4 
226 
26 1 


13.3 

32 
48 
82 

102 
108 

11.6 
127 
137 
14.7 
153 

163 
17.7 
18.0 
191 
21 4 

23.5 
25.4 
263 
295 


13.5 

32 

48 

8 1 

10 1 

110 

11.6 
12.7 
136 
146 
15.4 

163 
17.4 
185 
194 
21 5 

23.7 
248 
261 
301 


13.8 

31 

47 

7.9 

10.1 

11.0 

11.6 
12.5 
136 
144 
15.5 

162 
174 
181 
19.2 
21 5 

23.7 
25.1 
267 
304 


14.3 

32 

4.6 

78 

100 

11.1 

11.6 
125 
13.5 
145 
152 

161 
17.3 
18.4 
189 
213 

23.1 
25.0 
271 
298 


Under$10 000 


$10,000 under $20,000 


$20,000 under $30,000 


$30,000 under $40,000 


$40,000 under $50 000 


$50 000 under $60 000 


$60,000 under $70,000 


$70 000 under $80 000 


$80 000 under $90 000 


$90,000 under $100 000. . 


$100,000 under $125,000 
$125,000 under $150 000 


$150,000 under $175 000 


$175,000 under $200.000 


$200,000 under $300,000 
$300,000 under $400,000 


$400,000 under $500 000 


$500,000 under $1,000,000 

$1,000,000 or more 



for 1 996 was calculated using a lower maximum 
marginal tax rate of 39.6 percent (28 percent on 
capital gains) for 1996 compared to 50 percent 
for 1 986, it was calculated on income which 
included all capital gains (long-term gains could 



be partially excluded from income for 1986). 
Also, certain deductions from income that were 
allowed for 1986 were limited or eliminated 
beginning with 1987. 



Section 2 



Description of 
the Sample 



This section describes the sample design and 
selection, the method of estimation, the sampling 
variability of the estimates, and the methodology of 
computing confidence intervals. 

Domain of Study 

The statistics in this report are estimates from a 
probability sample of unaudited Individual Income 
Tax Returns, Forms 1040, 1040 A, 1040EZ, 1040PC 
and 1040TEL (including electronic returns) filed by 
U.S. citizens and residents during Calendar Year 
1997. 

All returns processed during 1997 were subjected 
to sampling except tentative and amended returns. 
Tentative returns were not subjected to sampling 
because the revised returns may have been sampled 
later, while amended returns were excluded because 
the original returns had already been subjected to 
sampling. A small percentage of returns were not 
identified as tentative or amended until after 
sampling. These returns, along with those that 
contained no income information, were excluded in 
calculating estimates. This resulted in a small 
difference between the population total 
(120,917,968 returns) reported in Table C and the 
estimated total of all returns (120,351,208) reported 
in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 1996. While 
about 97 percent of the returns processed during 
Calendar Year 1997 were for Tax Year 1996, a few 
were for non-calendar years ending during 1 996 and 
1997, and some were returns for prior years. Returns 
for prior years were used in place of 1 996 returns 
expected to be received and processed after 
December 3 1 , 1997. This was done in the belief that 



the characteristics of returns due, but not yet 
processed, could best be represented by the returns 
for previous income years that were processed in 
1997. 

Sample Design and Selection 

The sample design is a stratified probability 
sample, in which the population of tax returns is 
classified into subpopulations, called strata, and a 
sample is randomly selected independently from 
each stratum. Strata are defined by: 

1. Nontaxable with adjusted gross income or 
expanded income of $200,000 or over and no 
alternative minimum tax. (Expanded income is 
explained in footnote 1 .) 

2. High combined business and farm total receipts 
of $50,000,000 or more. 

3. Presence or absence of special Forms or 

Schedules (Form 2555, Form 1116, Form 1040 
Schedule C, and Form 1040 Schedule F). 

4. Indexed positive or negative income. Sixty 
variables are used to derive positive and 
negative incomes. These positive and negative 
income classes are deflated using the Gross 
Domestic Product Implicit Price Deflator to 
represent a base year of 1991. (Indexing is 
explained in footnote 2.) 

5. Potential usefulness of the return for tax policy 
modeling. Thirty-two variables are used to 
determine how useful the return is for tax 
modeling purposes. 



Bonnye Walker and William Wong designed the sample and prepared the text and tables in this section under the 
direction of Yahia Ahmed, Chief, Mathematical Statistics Section, Statistical Computing Branch. 



17 



18 



Individual Returns 1996 



Table C shows the population and sample count 
for each stratum after collapsing some strata with 
the same sampling rates. (See references 1 and 2 for 
details.) The sampling rates range from 0.02 
percent to 1 00 percent. 

Tax data processed to the IRS Individual Master 
File at the Martinsburg Computing Center during 
Calendar Year 1997 were used to assign each 
taxpayer's record to the appropriate stratum and to 
determine whether or not the record should be 
included in the sample. Records are selected for the 
sample either if they possess certain combinations 
of the four ending digits of the social security 
number, or if their ending five digits of an eleven- 
digit number generated by a mathematical 
transformation of the SSN is less than or equal to 
the stratum sampling rate times 100,000. (See 
reference 3 for details.) 

Data Capture and Cleaning 

Data capture for the SOI sample begins with the 
designation of a sample of administrative records. 
While the sample was being selected, the process 
was continually monitored for sample selection and 
data collection errors. In addition, a small 
subsample of returns was selected and 
independently reviewed, analyzed, and processed 
for a quality evaluation. 

The administrative data and controlling 
information for each record designated for this 
sample were loaded onto an online database at the 
Cincinnati Service Center. Computer data for the 
selected administrative records were then used to 
identify inconsistencies, questionable values, and 
missing values as well as any additional variables 
that an editor needed to extract for each record. The 
editors use a hardcopy of the taxpayer's return to 
enter the required information onto the online 
system. 

After the completion of service center review, 
data were further validated, tested, and balanced at 
the Detroit Computing Center. Adjustments and 
imputations for selected fields were used to make 
each record internally consistent, and the data were 
then tabulated. Finally, prior to publication, all 
statistics and tables were reviewed for accuracy and 
reasonableness in light of provisions of the tax law, 
taxpayer reporting variations and limitations. 



economic conditions, and comparability with other 
statistical series. 

Some returns designated for the sample were not 
available for SOI processing because other areas of 
IRS needed the return at the same time. For Tax 
Year 1996, 0.06 percent of the sample returns were 
unavailable. 

Method of Estimation 

Weights were obtained by dividing the 
population count of returns in a stratum by the 
number of sample returns for that stratum. The 
weights were adjusted to correct for misclassified 
returns. These weights were applied to the sample 
data to produce all of the estimates in this report. 

Sampling Variability and Confidence 
Intervals 

The sample used in this study is one of a large 
number of samples that could have been selected 
using the same sample design. The estimates 
calculated from these different samples would vary. 
The standard error (SE) of an estimate is a measure 
of the variation among the estimates from the 
possible samples and, thus, is a measure of the 
precision with which an estimate ft"om a particular 
sample approximates the average of the estimates 
calculated from all possible samples. 

The standard error may be expressed as a 
percentage of the value being estimated. This ratio 
is called the coefficient of variation (CV). Table 1 .4 
CV contains estimated CV's for the estimates 
included in Table 1.4 of this report. 

The sample estimate and an estimate of its 
standard error permit the construction of interval 
estimates with prescribed confidence that the 
interval includes the population value. If all possible 
samples were selected under essentially the same 
conditions and an estimate and its estimated 
standard error were calculated from each sample, 
then: 

1. About 68 percent of the intervals from one 
standard error below the estimate to one standard 
error above the estimate would include the 
population value. This is a 68 percent 
confidence interval. 



Description of the sample 



19 



2. About 95 percent of the intervals from two 
standard errors below the estimate to two 
standard errors above the estimate would include 
the population value. This is a 95 percent 
confidence interval. 

For example, from Table 1.4, the amount 
estimate for State Income Tax Refunds, X, is 
$12,751 billion, and its related coefficient of 
variation, CV(X), is 1 .47 percent. The standard error 
of the estimate, SE(X), needed to construct the 
confidence interval estimate, is: 

SE(X) =X»CV(X) 

= ($12,751 X 10^) •(0.0147) 
= $0.1 87 billion 

The p percent confidence interval is calculated 
using the formula: 

X ± z •SE(X) 

where z takes the value 1 , 2, or 3 when p is 68, 95. 
or 99, respectively. Based on these data, the 68 
percent confidence interval is from $12,564 billion 
to $12,938 billion, and the 95 percent confidence 
interval is from $12,377 billion to $13,125 billion. 

Table Presentation 

Whenever a weighted frequency is less than 3, 
the estimate and its corresponding amount are 
combined or deleted in order to avoid disclosure of 
information for specific taxpayers. (The combined 
or deleted data, if any, are included in the 
corresponding column totals.) These combinations 
and deletions are indicated by a double asterisk (**). 
Estimates based on less than 10 sampled returns are 
considered to be unreliable. These estimates are 
noted by a single asterisk (*) to the left of the data 
unless all of the sampled returns are selected with 
certainty (at the 100 percent rate). 

In the tables, a dash (- or --) in place of a 
frequency or an amount indicates that either no 
returns in the population had the characteristic or 
the characteristic was so rare that it did not appear 
on any of the sampled returns. 



Footnotes 

[1] Expanded income is adjusted gross income 
(AGI) plus tax-exempt interest, nontaxable 
Social Security benefits, the foreign-earned 
income exclusion, and items of "tax preference" 
for "alternative minimum tax" purposes; less 
unreimbursed employee business expenses, 
investment interest to the extent it does not 
exceed investment income, and miscellaneous 
itemized deductions not subject to the 2-percent- 
of-AGI floor. 

[2] Indexing of positive and negative income is 
done by dividing them by the ratio of the Gross 
Domestic Product Implicit Price Deflator for 
the fourth quarter of 1 995 to the fourth quarter 
of the base year of 1 99 1 . The deflators can be 
found in Table C.l. of page D-36 of U. S. 
Department of Commerce, Bureau of Economic 
Analysis publication. Survey of Current 
Business (December 1996) Vol 76, number 12. 

References 

[1] Hostetter, S., Czajka, J. L., Schirm, A. L., and 
O'Conor, K. (1990), "Choosing the Appropriate 
Income Classifier for Economic Tax Modeling," 
in Proceedings of the Section on Survey 
Research Methods, American Statistical 
Association, 419-424. 

[2] Schirm, A. L., and Czajka, J. L. (1991), 
"Alternative Designs for a Cross-Sectional 
Sample of Individual Tax Returns: the Old and 
the New," Proceedings of the Section on Survey 
Research Methods, American Statistical 
Association, 163-168. 

[3] Harte, J.M. (1986), "Some Mathematical and 
Statistical Aspects of the transformed Taxpayer 
Identification Number: A Sample Selection 
Tool Used at IRS," Proceedings of the Section 
on Survey Research Methods, American 
Statistical Association, 603-608. 



20 



Individual Returns 1996 



Q. 

E 
re 
<o 

"O 

c 
re 

c 
o 

_re 

3 

a 
o 

Q. 



w 

c 




k. 




3 




■t-t 




0) 




Q£ 




X 




re 




1- 




0) 




E 




o 




u 




c 




^ 




re 




3 




■D 








> 




T7 


(O 


r 


o> 




o> 


•^ 


T- 


o 


^ 


iU 


o 


0) 


>^ 


E 


5 
re 


3 

z 


k. 




TO 


o 


C 


0) 


a 


^ 


E 


re 


re 


1- 


(/) 






r) to d 



T- n lo n 



(O CM ^ in 



en 
rt en 



O 01 oo 



CN O CO 



? 8 S 

T- (fl \ri 
in o oi 



(D <p 5 ^- 1^ ^ 
r- o 5 Q m <p 
m in o (o o) ^ 



in o) CO CM 

1- <D (D CM 



! a- 



8 s 



E « 
o 0) 

i I 



? ¥ 



3 


F 




re 


8 




S 


i 




>- 


>. 




s 


S 








9. 


^ 


^ 


o 








e 


E 


E 






6 B 

VJ O 



3 



§o 
u. 



I§ 



l§ 



^ § 



CO CM T- 



s s 



CM ^ •- 



9) in 00 CN CD 



CM CM CO CO r>( *- 



SCM 
CD 



s 


a 


§ 


1^ 

a 




CM 


in 


CM 


s 


tn 



8 S 



f: S 



s a 

o in 



fO *- (J) (Jl CM CO 



CM r^ *- 

OO" r-' r-' 



8 e 

to »- 



s s 



CO CO 

2 s 



o CM in OO 
lO (^ 1- ^ 



1- CM in 

CO (N 'T 



gCM b 
«5 in 



CO o CO CM in 
o t^ r-' 5 CO 

CM (D CM OO CM 



CO CT) O) »- 



^ CM CM CM CM »- »- 



S 15 



comT-rMr^^T-OT 

Sm in CM CO (o r^ OT 
r^ r^ ^ CO CO CM CM 

t f t t 



<0 CM 

s s 



CO »- in 
C7> m 



in CM 
<o en 
in CD 



8 S 



cm' m 



Q (D CD 0> CO CM 

O) ro in ^ O) CM 
CM ^ m ^r (D r^ 



^ CO CO O) (J) 

»- CO CO T- m 



OD 


§ 


CM 
CM 


in 

CM 


CM 


s 


g 


§ 


5 


CM 


o 


s 


s 


5 


s 


CD 


^ 


CO 


y- 


CO 


^ 


CM 







i? t 



I s 



(O CM ^- m 



CO 1^ *- 



(D ^ CM CO 



8 S 






■^ h- f^ to ^ CO 
CO to CO ^ 0> r^ 



1 s 



5 u5 to 



t f COi-l^^-t-^CM 

* * cotointo(Ni-h- 

, ^ ^ V CO to 



to OO 



o at 



<<5<5<5<5 



2 5 



§ 8 



CM »- CO 



CM CM CM CM CM »- 



CO r^ r- 



O CM in ^ CM 



to to 



5 5 ^ ? 5 < 




r 


^ 


p 


£ 


01 


5 


s 


H 


v> 


■B 




8 

a 


■5 


2 


re 


(P 


c 


^ 


■^ 


n 


D 


> 


o 


^ 


re 






tf) 






S 


? 


S! 


£ 


$ 






^ 


S 










<n 










71 


o 




b 




s 


CO 






i 






E 


K 


y 


' . 




re 

1 


fc 

1 


o 


■5 




s 


o 


1 


a 


7^ 


B 


- 


.'■ 


L) 


E 


s 




? 


^ 


g 


3 


i 


O) 


? 



1 


1 


b 
2 


i 


O 


ffi 


e 


« 


JJ 


s 


o 


In 


& 


o 




i 


9 


§ 


(0 


;3 




£ 






£ 


£ 


B 


£ 


(^ 


8 


E 


^ 


s 





^"1 

? s 

CO *" 

E E 
« 5 






f ^ 



a T3 

(0 s 

I I 

§ I 

ill 






Section 3 Basic Tables 



Part 1 — Returns Filed and Sources of Income Page 

1 . 1 Selected Income and Tax Items, by Size and 

Accumulated Size of Adjusted Gross Income 23 

1.2 All Returns: Adjusted Gross Income, Exemptions, Deductions, and 

Tax Items, by Size of Adjusted Gross Income and by Marital Status 29 

1.3 All Returns: Sources of Income, Adjustments, Deductions, Credits, 

and Tax Items, by Marital Status 33 

1 .4 All Returns: Sources of Income, Adjustments, and Tax Items, 

by size of Adjusted Gross Income 35 

1.4CV Coefficient of Variation for All Returns: Sources of Income, 

Adjustments and Tax Items, by Size of Adjusted Gross Income 46 



Part 2 — Exemptions and Itemized Deductions 

2.1 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Itemized Deductions by Type, Exemptions, 

and Tax Items by Size of Adjusted Gross Income 57 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 62 

2.3 All Returns: Exemptions by Type and Number of Exemptions, 

by Size of Adjusted Gross Income 64 

2.4 All Returns: Exemptions by Type and Number of Exemptions, 

by Marital Status 66 

2.5 Returns with Earned Income Credit, by Size of Adjusted Gross 

Income 67 



Tony Hall and Earl Robinson were responsible for programming the Basic Tables. Table 1.4CV was 
programmed by Tammy Dingbaum. Review of specific tables was performed by Michael Parisi. 



21 



Section 3 Basic Tables 

Part 3— Tax Computations Page 

3.1 Returns with Modified Taxable Income: Adjusted Gross Income 

and Tax Items, by Type of Tax Computation, by Size of Adjusted 

Gross Income 71 

3.2 Returns with Total Income Tax: Total Income Tax as a 

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 73 

3.3 All Returns: Tax Liability, Tax Credits, and Tax Payments, 

by Size of Adjusted Gross Income 77 

3.4 Returns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was Computed 83 

3.5 Returns with Modified Taxable Income: Tax Generated, by Rate 

and by Size of Adjusted Gross Income 84 

3.6 Returns with Modified Taxable Income: Taxable Income and Tax Classified 

by Each Rate at Which Tax Was Computed and by Marital Status 86 



22 



Basic Tables 1996 



23 



E 
o 
u 

c 

V) 

o 
O 

■o 

0) 

♦J 
M 

_3 

< 



a> 

N 

■o 
a> 



3 

E 

3 
O 

u 

< 

■o 

c 
n 

0) 
N 

CO 

>. ■ 



tl 



OO OOOOO OOOOO obOOO ^lOO 



CO o k/) a> o 

<7> O »- CO CD 
CM ^1^ 



ib CM O) ^ (D 

^ 1^ ^ to kO 

Ol CO Q CO .- 

»- CM m 3 »- 

(O CO to ** "N 

--' ^" tN kri 



03 
O 


CO 

to 


s 


1 


<£> 


§ 


^ 


o 
5 


10 t/) 


§ 


s 


CO 


§ 


m 


to 


§ 


8 


CO 


CM 

r«». 
ro 


s 


(0 


!S 


m (D 




in 


1 


CO 


S 


CO 


u^ 


^ 


CO 


in 


(£) 


r- 


CO 


04 tN 


CM 


CM 


CM 


CO 


CO 



g 


CO 
CO 


s 

1- 


CD 




CO 


CD 


CO 
CD 


CO 
CM 

if* 


8 


fO 


1 


1 


C71 

5i 


(N 


CN 

o 


CO 
CO 


s 


5 

(0 


in 


5 


(C 


CO 
CO 


CM 


O 


s 


S 




? 


CO 



CM Tj- TT OO 



rr ■^ot^coco cootOf^co 

^ O y- C> O -r- 00»-'-»- 



P^ ID O) C3l 



CO O) r^ O) CO 



^ r^ p^ ^ r^ 

(3) (D CO O </> 



^ T- CO CM 

to in ■.- o 



0) E 



■» 


r> 


o 


(Tl 


m 


nn 


P^ 


f-, 


^ 


m 


^ 


^ 


X 


r>4 


^ 


CN 


(O 


on 


r^ 


» s 












« 






h* 












r- 


p^ 




^r 


ou 


p— 










h* 




r^ 
























■-t 




en 


m 


m 




ID 




10 


h- 


1^ 


CO 


?. 


rt) 


cn 


on 


CD 


!l 














« 


a 


in 














rg 


s 


r^ 














^ 












r- 









CN iT) in 
CO cj> m 
cr> cj> o 



r^ (j> tD ■^ to <o 

So Q (D a> OT 

tn * ^ ■^ CN 

00 r^' CN <ji ^ 



r- CT) r^ CO o 
oi o (3) <- .- 

p^ (D •- CM »- 



11 



s a 



^ -^ T in 



in (D p^ CO o> 



CO {D CM 1^ CO 

Q O 5 O Q 

in m ^ m in 

o" •-" cm' co' V 



in (D r^ OO (3) 



S'V m o o 

CN r- 'T r^ 

^ ■v r^ h* OO 

cm' r^" V 5' o' 

CM CN CO ^ CD 



CO in ^ (D CD 



in o cj> r^ 5 

00 CO CO P^ CO 
.- (N (O 00 



g o 



CO V in in (D 



to f^ f^ CO CJ> 



00 O) C3> C7) (7) 



C- --^0000 OOOOO OOOOO OOOOO 



CO O) CD ■^ CM 


CO f^ CM 0> 


^ ^ O) O) O) 


1- CO r^ CO CO 



g 


CO 




CO 




CO 

in 




C3) CM 


i 


in 
00 

CD 


CD 
CO 



(D 
CO 


P^ 


CM 


s 


5 


ss§ 


■^ 


CD 


s « s 

00 ■«■ CD 


(D 
CO 




OJ 


CD 



p^ 



S 


8 


CM 

m 
in 


in 
5 


CO 

00 


CN 

m 


in 
m 


s 


S 8 


CO 




CM 

8 


in 

CO 

en 


CM 
CO 


m 

CO 


in 

5 


CO 
ID 



00 


^ in CD 

(D ^ •- 
CO CO P-- 


CO 

s 




r^ CN CO 

s s § 




p- 
ro 
00 


o> 
m 

CO 


18 


s 


S 

CO 


S 


s 


■- 


■V 


p^ 





CO 


•tr 00 


CN 


a 


CM 


00 

CM 




CO 


CO 


S 


s 


s s § 


CM 


? 


'" ^ 2 


s 


r* 


g 


9 


K 

a 


5 


■«r 



CMCMt-CMCM ^ocdcdi^ »-p^ 
cmcmcncncn cmcm'-'-'- oocd 



(D © O CM ■r- 
■q- (O <- O b 



X 


ra 


ra 


w 


1- 


T 




ft 


tJ 


t 


c 




re 


? 


0) 

E 








T) 


u 


F 


c 


S 






■0 


g 


0) 


g 




u 


flj 


0) 


in 


0) 


m 


(0 


E 



S g 



S 3 

*- CD 



CD 



8 

CO 


in 

CD 
CO 


s 

CD 


s 


CD 
CN 


m 
m 

CN 


S 


i 




CO 


5 


1 

00 


§ 


g 




CO 

5 


CD 


h- 
!§ 


8 


S 


S 


s 


s 


ID 
5i 


§ 


8 





§ 


s 


CO 




in 

s 


(D 

m 


3 


in 
to 




i 


in 

CN 
CO 


CN 


§ 


(N 


CO 


CO 


CO 


CN 


CN 


CM 


CM 


CM 


CN 


CN 


CM 


CM 


CN 


CM 


CM 


CN 


CM 


CM 


CM 



O *- CO O Q 

CO in (o o m 

in (D ^ f^ 00 

in ^" CD CD* cm" 

CM (D -7 CO CM 

r^ O in in CO 

CD* 00' cm' cd" -v" 



CD -^ .- ^ CM 

*- in r*. CM T- 

^ in (D (O tD_ 

r-' cm" 00" co" O" 

O ^ O) T- *- 

00 to »- CM «- 



Q) ffi 

^ en 



E e 



;( s ;^ 



Q OOOOO 

°. *-■ cm" <o" ■^" in 

O ^ ,- T- ^ *- 

^ m vt vt vf vt 



888 88888 88888 



OOOOO 



0000 



cDP^cDCDO inooom 

T-^'.-'.-CM CMCO^ini^ 



^ w w «» o 



■□■D-D-o ■dtjtjtjt: 



T3 T3 "O -a T3 



■O "O "D T) TJ 



? ? 



^ T3 O 

S i 8 

O ^ ^ fM" (rf 

Z W «9 W - 



co' 2' m' (D p~-" to" 



*-'- O »- CM CO V 

CD ^ ^ ^ ^ ,- 

w w w w w w 



(D r^ CD O O in O 
•-»-■•-'- CM CM CO 
*A M M M «A M <A 



8 8 



24 



Individual Returns 1996 



■o 
a> 

3 
C 
'•S 

c 
o 
o 

I 
I 
V 

E 
o 
u 

c 

M 
(/> 

O 

k. 

O 

•a 

0) 

w 

p 

< 



0) 

N 

<J5 

■D 
0) 

« 

3 

E 

3 
O 

u 

< 

■o 
c 
n 

N I 
V) % 

>» ° 



~" 


p 


X 


nj 


ra 


Hi 


H 








"O 


t 


c 




m 


f 


0) 


^ 


E 


o 


4> 


u 




c 


<D 






•a 


& 


3 


^ 


o 

0> 


3 






0) 


5 
1 



^ to 

Mi. "> 



11 



i 8 



? 3 

CO -g- 



to 0» r- 0» 

IN r>* 1- in 



tN »- ^ 3 T- 



CN rt y^ ^_ r- rt ^_ oi (O (D <D ca 
»-" »-" ^^ T-" r^ cm" en •»" r-" tN <n (n <n 



CM r* o r^ 



o tfi r^ to o 
n u> ^ ■C' en 



o tn lO (o ^ 
r«- r^ r^ r^ r~ 



r- to m t- 


r^ CM en ^ O) 


00 CT) O CM 


J £ S SS 



j^ ootn^^ *-vcnh-^ 



en o o en ■.- 



CMf^UlfOCM t-intDCO'V 



'Tmm'V'V -^^uicoi^ 



N (SJ rsi N N N N 



y- *- CM CM CM CM 



CO CO cn ^ ^ 



ooo ooooo ooooo 



fo en ^ o o) 


f- r^ en to 


CM 04 to (^ in 


*- to m «) 





S 


to 
CM 


O 

o 


s 


i 


i 


in 

CM 


O O) 


O) 


CM 
1^ 


g 


^ 


s 


£ 


CM 


^ 





O to Q OO <0 

cj * OT S in 

CO r* CO ^ CM 

OD r^' in ep" o' 

en h- CM en (M 

o) o T- -q- «> 



iT) »- ^ 

CM O »- 

CO P- »- 

(?>" en p^" 

in 5 f^ 

r- (i o 



IS. est r^ f^ »- 
3 O) to ■^ ui 



en o o cr> <j) o 1^ 

g'- CO (D Q CM CO 
oo en CM OT en CO 



5 S en 
CO r^ CD 



O) to 
CM in 



CM CM CM CN 



to ■^ en o> r«- 
^ O r^ o CO 



R 



N N N N N 



0" fsT 



CMtMCMCM encntnv 



ooo 



ooooo 



ooooo 



CO o> in t- o 


CM P- CM (0 


CM CM ID r^ to 


^ (D CO to 



to ■^ g to 
CM kf) 5i in 



CM (O CO O CO 

r^ CM r^ CM Q 

r>. r^ r^ (O o en en 

o' to to <0 <0 (N to" 

»- in CO <n (B (M »n 

*- 1- »- CM rS in r^ 



« 


in 

CO 


ft 

CM 


CM 


s 


CM 

cn 


s 


^ 


in 
o 


CN <p 

2^ S 


CO 


CO cn 

P^ CO 

in in 


g 




s 


s 


(0 
O 


in 

CM 


§ 


S 


rs. 


3 


to 
O 


% 


§ 


8 g 


en 


CM c6 


CN 


(O h- 


s 

o 


§ 


'- 


'- 


"- 


■- 


■^ 


CM 


CM 


CM 


CM 


in CO 


CM 


!? S 


en 


s g 


en 


s 





r* 


s s 


R 


S! 


fs. 


3? 


'- 


o 




en 


to 




CM 


CM 


^ 


N- 


h- 




r- 














s 




h- 




1^ 






r». 






s 




SI 


















tu 






^ 













en in in CM 



CO cn ^ 




Sr- to en 
o * T- 



N N N N N N 



^ »- »- CM 



CM CM CM en ir 



■c -c in (O m 



•w^-^-^w — -oooo ooooo ooooo 



mcM(j»cM<n a)CNt^ 
en»Tooo)0) »-ino) 



SCN r^ in to 

to V *- CM 

O) o to oi »- 

O)' cm' CD o> in" 

m in in 1^ r^ 

■^ ^ in oi 



h-cjoo^fo 5;cofM 

Oiin»-r*-Q ^^^ 

f^tni-iDin ^-ocM 

r^' co' in cm' co' co' tp" to" in cm 

to^ih'T'- *-OT*-<nr-. 

»-ioinino CN'^mini^ 



to f^ p* o» 



s 


a 


CN 


lO 


(7) 




CM 

1^ 


§ 


i 


CD 


8 


g 


o 


^ 


CO 


en 


r* 


(O 



^ rs. cn in 
in to 9 CM 

(D in O CM 


g 


5 

(O 


? 


§ 


8 iS 

CM Ol 


CM in ^ (7) 

g g 8 S 


O 

1 


8 




(O 


s s 


(p f^ CO fO 

O CM h- 00 


s 




r^ 
«? 


IS 


CD 1- 
CM CD 



^ 5 f^ m m 

*- cn CM (D CD 

in in (J) o CM 

»-" ^" r-' to' to" 

CD T- CD (J) in 

CO O) (O to »- 



CM r- ^ 



(DiQincDf- incomciin 
tocci^into inm^h-r- 



en in m CM CO 
r*. r^ (O CM en 
*- o iTS CM r- 



O) CM 



8r^ g)iOf03;in r^mtneno 
Q QQcpcncn (7)OOT'-'<- 
r-(0 inoi^^cM fs.(Or-cM»- 



OD r». CN (J) ^ 



§§§§ §§§§ 



8 



CMfO^in tor^eocT)*- 

? ? 



'-'. ^-cMrtvin tof^tocno inooom 

^ ;iS»A;; »;;;;£» ssSiSCi „...t 



1- M M t4 O 

S te E 




Basic Tables 1996 



25 



•o 

0) 

3 
C 
^3 

C 

o 
o 



o 
u 

c 

(/> 
CO 

o 

o 

■o 

V 

*^ 
M 

_3 

< 



0) 
N 

w 

■o 

0) 



3 
U 

u 

< 

c 
ra 

0) 

N : 

(J) ■ 

>»' 



5 8 



si 



o> (D en o 
V 1/1 (£> r- 






en* <D 



S(^ CM 

CM 0> 

CD CO (D 

CO CM en 

CO (O ^ 

CO N. O) 
co' i/l" 



o CO V *- r- 

»- CD in m (M 

a» in (^ CM o 

Seo' o cm" */i 

5 lO CO o 

r». en CO 00 cm 

? g 



^ ■.- CM CO 



tD CM CM 

to CD O) vw ■ 

O CM to fO (J) 

CM* ai in »-' (J> 

r* ^ a> in (O 

«n CM CO ■^ o» 

to' 5 CM in' o 



1- r^ CO 



O) h- o •- in 



as 

CO as 



S S I t 

in CO CO ^ 



s s 



S »- ^ r^ Q 

T- CM fNJ (M CO 



S 58 S S 2 

(D r^ CM ■■- ^ 


m en to 1- 
CM r^ lO lo 
•a h- o> CO 


(p n r^ CM CM 
m *- ^ r^ 5 
-q- 1^ ■.- in 4 


o CO o m 
n' ■^ S CO 
en in CO o 



s s 



CM CO CO ■V M- 



CM cn (N 


O Oi Ml CO O 


CM (N V 


in in r* tn •- 



aj^ocno) tomcMCMiD foo 
CM ^ (b r- 



i^cMO) cocofoaio p 

ST-(n cocomcnQ d 
r^oo cncnooio o 



I 2 



s 


K 




en 


in 


o 


CM 

in 
in 


en 


CM 

CM 


(O 


CM 


CM 

s 




CD r>- 
S O 


S 

CM 


s 


in 

CO 

en 


s 


<n 

CO 

en 


<D 


1 


CM 

en 


s 


CM 


s 


« 


CD 

<n 


CD 


CO 
(D 


S 


S 


s 


(O 
CM 


§ 


§ 


s 


s 


Ǥ 


m 


<n 

CO 


iM 

in 
en 


CO 


o 

CM 
CO 


oo 




o 

CM 


to 


s 




^ 


- 


CM 


CO 


^ 


in 


(D 


CD 


o 


^ 


en 


■V 


to <D 


<n 


CM 


CM 
CM 


rM 


s 


s 


CM 


S 


3 


oo 



CM CM ■*r 

Sn- in 
<f> oo 



CO CO cF) d> 3) OT 



2 J2 



CM h' to 00 CO 

o •- *- o h- 

to T- to »- m 

■■-' r CM cm' 



oiOcotOCM tncococDtn oo^tnor^ moicoini^ 

Scnr^^to i-oiincocM eo-q-opCMCM ■■-^cocm^ 

-^oi-q-cn ^oocoooco f^cMtD»~in mcom'^a* 

to eo" co" ^' ■^" in* in to to" r- r^' oo" lo" 



m CO m 
co' to" O)' 



■ »- to in oo 
• o o o o 



r* ^ o CO f* 
CO ^ in in to 



-q- CO CM T- 


oo (D »- ■q" ^ 


CO ^ O CM O 


eo <j) o ^ 


V3 s s s s 


en CM o CO Q 
(O oo en en o 



fO 


en 
en 


cn 


to 

CM 


en 
oo 


CO 

oo 


s 


I 


cn 

9 




(O 


en 


CM 


to 

ft 


^ 


si 


CO 

in 
m 


§ 




CM 


in 

CM 


8 

CM 


s 


i 


9 


a 


to 

9 


5 


g 


00 


S 


g 


00 

s 


Q in 
o S 


o 


CM 

8 


^~ 


to 


■^ 


in 

CM 


s 


s 


o 


5 


■q- 


? 


S 


en 
cn 


en 

CM 


I 


s 

cn 


i^ 


in 

CM 





O f^ f^ CO o> 



r^ 


CM 

to 


m 

CM 


S 


s 


§ 


8 


o 


CM 


s 


§ 


i 


CM 


§ 


s 


if 

CM 


■q- 

5 


03 
CO 


in 

CM 


CM 

in 


m 

CM 


5? 


CO 
00 


o 


5 


s 


cn 
oo 


en 


s 


8 



h- i^ CM in 
co' cn ^' ^' t' 



O f- CO O) ■*! 
CM f r^ tn CM 



in oo CM ^ N- 



in CO o CM 
CM CM to cn 



to r^t^r^tOtn ^■.-invco 

StoebQCM"» tMtritnr^tn 
(nco^^^ inintor^a) 



O O CM c^ 



X 


CD 


ra 


Ifl 


1- 


T 




o 


T3 


t 


C 




ra 


r 


0) 

E 


f 


o 


UJ 


u 


F 


c 


CD 






T3 


C 

o 


a> 


T3 


41^ 


() 


n 


0) 













^ to 
cn to 
cm' in" 



cooi^ coeocnf^'S' 

^cMin coeptotoei 

f^ m CO to. w ^, ^. ^. 

CM in' CM co" CTi' cm" en ^ 

CMinr^ totor^cor- 

CO cn oo ■q- CM o r* ^ 

co' '-' ■q-" r^ o' co' in to" 

«- ^ T- CM CM rw CM 



o CO CM en en 

CO CM CM *- 5 

T (O m m CO 

h-' cm' tn' o* in 

1^ to 1^ CM en 

»- S cn o to_ 

»-" co' to oi" •- 

CO tn tn CO ^ 



(D en CM 

in ^ o 

CM t- oo 

o" m" o" 

<- 5 * 

9 -4 ? 



i 


s 


3, 


§ 


s 


o 


CO 


s 


fl9 

S 


CM 

3 


CO 


i 


in 


oo 

5 


r^ 


8 

cn 


9 


s 


cn 

00 


CO 

en 


o 


cn 


N- 


tn 


tn 


tn 


s 



0) £ 

ra r 
I- < 



E 9 



15 



I 5 

3 ^ 

u 

< 






o *- CM cn ^ in 






cocno inooom 



8 8 8" 



■D T3 T3 "a T3 



■D T? "O T3 T3 
C C C C C 



TJ T3 T3 -a -a 

C C C C C 



T3 rs T3 T3 -a 
c c c c c 

D 13 3 D D 



T3 "D TJ T3 T3 
C C C C C 



O E 

e 2 



■O X) "O T3 

C C C C 1- 

3 3 3 D O 



M <A M <A 4« 



M 44 M M 



>«» MMMMM MMt^MM ? 



26 



Individual Returns 1996 



i> 

3 
C 
*-S 

C 

o 
o 

I 

a> 

E 
o 
u 

c 

w 
w 
o 

k. 

O 

■D 
0) 

♦J 
V) 

3 

< 



N 

55 

•o 
a> 

4-) 

j2 

3 

E 

3 
U 
U 

< 

c 
ra 

N I 

w ^ 

>. ° 



X 


ro 


(0 


i. 


1- 


^ 






■o 


b 


c 




ra 


? 


0) 

E 


f 


o 


0) 


u 


F 


c 


TO 






■o 


s 


v 


V 


*rf 




u 


flj 


0) 








0) 




«? 


i 



0) ^ 

« f 
I- < 



intNCNCN r^moih-O) iDTf^'^tN *-ioi/JoiD ootocMf^^ lomriOToo a> 

iiooso^ (Oi/ji^o^ oi^oortoo coajcomrt co^nocN r^Oi-r^co n 

'- r- *-T-i^rjr«t tNrtrt^^ mintoior^ a> csi r-~ ^ y- r-oof^i-tN m 

•-' T-" oj en m ^ iri lo' i^" iC 



^7 O o O) r- O) 
^ CO in "T ^ fO 



in CO o CM ^ 
V ^ in in in 



«> 00 O CN CO 

in in to (O (O 



?8 



e 2 



r^ n r^ ^ CO 
(D ID in in m 



m in m ^ ^ 



N N M N 



^ <- (N CO ^ 



incom (ocou)coo 



w^^O ooooo ooo 



8 8 



CM ;d T- T- to 

in in oo a> CM 

■V O) o o o> 

Oi r-' CM CO" 0> 

CO ID (^ CM 



§ 


5 
^ 


(0 

5 




s 


3 


o 

CM 
CM 


s 


1 


CN 


8 S 


CM 


^ 


n 


CM 

5 


in 
tn 


o 


i 


CO 
CO 


(O oo 


in 

CO 




£ 


CM 


l§ 


s 


to 
in 


S 


§ 


s 


1 


SS 


o 


in 

CO 


CM n 

V CM 




CO 


en 


CO 


in 

CD 


CD .- 


CM 






■- 


^ CM 


PI 


■V 


in 


r- 


CO 


O 


CM -* 


r^ 


o> 


rt in 


in 


V 


s? 


o 

CM 


en 

CM 


-5 


S 



N ISJ N N 



Ol *- CO 


tO <J» CN (£> O 


CO ^ tf) (D (D 


CO m r- CO 


O •- T- 


^ ■.- CM CM CO 


m <D ■v T- r- 
*- CM CO 


oo in oo in 
■^ CD r^ oo 



CD (O r<> CM 



CM CO O) m CO 

CM ■^ (O CO CM 

CO in ^ r^ o 

^' (p OD r*." 5' 

CD CT) r»- r^ cO 

CO (N O) (D CO 



<- ^ CM CO T in 

o o o b o o 



i^OCMincn cor^CMr- 

O^^T-1- CMCMCOCO 



r^ O 00 o O f^ 

r- *- O Q CJl r- 

•- (N CO V ;d 



en 01 


CO 

s 


s s 


§ 


3 


en 

3, 


s 


5 


CO 

CM 


CO 


s 


CNJ 


CN 




s 


2 


(0 




^ 


CO 

in 


S 




g 







m m 


s 


CM 




i 


s 


S 




s 


CO 


s 


s 


s 


en 


^ 


^ 


cn 


in 

CO 


in 


m 









T- CN 


(^ 


in 


r* 


^ 


(D 


a 


a 


CO 


!J 


m 


s 


CO 


» 


■V 


S 


CM 


^ 


1^ 

CO 
CD 


CM 
01 


CO 

in 



^ go m Q r-- 

r- o CO o 00 

in »- o »- CO 

^" to (D" (D' <n 

SOT r^ h- CO 

CM (7) CD 00 

^' <-' CM to' 



in 1^ V 5 CN 

in m CD <n o 

(D CO •- in »- 

id" t" q" ^' b 

»- r^ (O »- CO 

in CO (D ^ o 

v' in (d' od' o' 



»- to '- CO T- 

m CN <T> *- m 

1^ CO CO (O CO 

(D CO Oi lO 

(J) <-" 



SCO CN (D (7) 

S (0 (O r^ 

[^ as ® »- O) 

co" co" cm' h-' CN 

■.- »- 00 h- r^ 

CO 1^ •- (D cn 

CN in 



CM CM CM 00 00 

o r^ CO CM '" 

to CM CM h- 

o' tn to ai 

(^ 1^ r^ CO 

r^ to in h- 



H 



I s 

3 ^ 



i,iAZi3,» 


ID r- 05 O) »- T- T- 


i i t t i 


nder 
nder 
nder 
nder 
nder 

nder 
nder 


? ? ? ? ? 



'-CNtO'Vin tDf^cocno 



^ Q Q Q ^ ooQ- 
CMco^ini^ *-cNin'-_ 

MMW4AM MMMM9 



? ? 



5 $ o 



3 3 D D o 



s s 



s 


;^ 


^ 


ffl 





CM 


rn 


I 


^ 


10 


o> 


CO 

m 


^ 


CO 


s 


s s 


CN 


cn 
'n 


CM 



s 


to 




?! 


CN 

tn 


1 








cn 








OO 






00 






CM 








tn 




CM 






m 


CN 

tn 


OD 


? 


Jfi 


S 





$ 


T 


S 


CO 

in 




CO 


CM 

s 


in 


CO 


a 


« 


CM 

in 


PI 


s 


§ 





S 




CN 


8 


CD 




CN 


r* 






in 








^ 




m 


CO 


''T 


in 


CO 




cn 






^ 












CN 


CO 


■^ 


in 


r^ 


CO 





CM 


■<r 


r^ 


O) 


s 


CO 

m 


s 


^ 


CM 


tn 

CO 


CM 


to 
in 


in 


18 

(D 


10 
10 


R( 














s 






« 




s 




« 














h- 


lO 






o> 




S 














1^ 


















s 








in 


CM 


in 


CM 


CD 


CM 


to 


CM 


CD 


h- 




T 






(M 






r- 














<jj 


r^ 


s 





fv 


s 


CM 


m 


s 


CD 

S 


00 


^ 


i 


s 


V 


S 




s 


§ 




00 


tn 




s 


in 

8 


f? 


in 


CO 


CO 


'J- 




I/) 






CM 


to 


r^ 






1^ 
















^ 


in 


(D 


CD 





^ 


CO 


■"S- 


(D 


00 


(n 


CM 


a 


S 


s 


S 


CM 


in 
in 


3 


00 


s 


cn 
00 


s s s 




cn 



CD CD O 



S 8 



r^ V (D »- 

CM CM r^ »- 

00 in to to 

co' o" ai r-' 



r- <- CM CM CN CO 



« « 



CNiTTtf) ncMin^oo 3<^QQQ O 
cMCM^ co^mtor^ cooooJOTOT at 



Z MMMMM MMV»«9t>^ 



M V» M «<» 



MM? 



Basic Tables 1996 



27 



•a 

0) 

3 
C 
'^ 

C 

o 
u 

I 
I 

0) 

E 
o 
u 

c 

(A 
(/> 

o 
O 

•o 
a> 

V) 

_3 

< 



0) 
N 

(0 

■D 
0> 



3 

E 

3 
U 

u 

< 

■o 
c 
nj 

N I 

yj « 

>.'5 



X 

ra 

I- 

■o 
c 
ra 

« 
E 
o 
u 

c 

■D 
V 

*•» 

u 

0) 
(0 



ra = 
I- < 



f § 

< O 






< (J 



S 2 






(N >/> »fi ^ (D 



Oi to (O (O 
(O ro n g 



^.-r^m at 'V CO c^ ID oni/ih-h- a>o>ooo eo 
■5^nt/i(p (pr».(^a3ob 522J2J2J2! 2SE22S S 

OlOlOiff OTO>CT)CTio) aiv>0>0*w 0>ff)OOO o» 



8 




s 


rg 


in 


§ i 


? 


^ 


§ 


S 


£ 


s 


g 


5 




s 


a> 


5 




S 


g 


1 


8 


r^ O 


to 
(0 


CM 
CO 


s 








-- 


^ 


C\ CO 


n 


CO 


^ 



o 


8 


a 


<7) 

in 


IT) 

in 

CO 


in 


o 


o 

s 


» 


§ 


i 


CO 


in 


O '- ■^ CN h- 

CM ID in 00 5 
r^ CO m in CD 


fO 

s 


I) 


CO 


s 


s 


CN 
CN 


CO 


o 


8 




in 

CN 


in 

CN 


03 


ID 


tn o) <7> 00 CO 
(N (D in a Q 
00 CM m CN <£ 


i 




CO 

iS) 


§ 


CN 


CO 
CN 




CO 


2 

CD 
(N 


§ 


CO 
CO 


3 


CO 


CO 
CO 
CO 


CO (D r^ en oi 

s s s s s 


s 



■^ ^ ^ ^ -v 



ST ^ ^ V ^ 



■V -V ■^ -T ^ 



00 CO o r^ o 



K r- r- r- 



*- o) tn CN o> 

CN CO 



CD 00 oo cn o> A 



o 


oo 


^ eo 


CD 


(0 o 


s 


s 


CJ> O) 


s 


88 







fO 




CO 


fO 


s 


(O 


in 


CN 


at 


in 


«- 


r- 


cn 


Q 




s 




ro 




PO 


on 


















■V 


CN 


CO 


CO 


en 


at 


(71 


en 
















CN 
CO 


S 


s 




CN 




is 


CN 


O) 


in 


CM 


i 


CO 
CN 
CD 


CO 




^ 


u> 


^ 


s 


in 

CO 


CO 


s s 


■& 


CD 


en 


;:: 


CN 


■w 
(^ 


IS 



CM 
CO 

cn 


in 


CN 


CM 

in 


*5 
in 

(D 


s 


s 


CO 


CO 
CM 
O 


1^ 


in 

s 


S 


s 


S 


s 


1 


oo 
CM 
(D 


CO 



oo OT OT 



s ? 



o 


m 


CD 


CM 


8 

m 


CN 


^ 


(N 


T 


s 


S 


^ 


X 


in 


r^ 


m 


m 


m 


in 


m 


in 


(D 












m 










CM 


»- 













^ O r^ ■* 



CD in 
in in 



CO 

CD 


s 


o 

CO 


§ 


s 


0> 
CD 


CM 
OO 
(D 


in 
in 


CO 
in 


s 


Ji 


s 


§ 




« 





O *- CO CO 

f^ eo a> CO 

CO CM T- ^ 



CO o (D r^ (D 

* ° C: S 5 



to CT> ■^ CN (7) 
Q O 0> *T CO 



CD m CO 

T- CN CO 



O lO CO Ol 

in in (D CD 

O) 0> CT> O 



moincj>cN inr--0)00 
a>o>OTO>0) cnoicnoo 



CO in CD in V 

8t- S O CM 

CM CN CO ■^ 

CN a> co' o CT) 

O O T- oo CO 

V CM CD CN CD 

^' Ol <£>' O OO 

»- in o •- Q 

CO -V CO ■^ OT 



O (D 

CM CO 

r^ O 



CM 



CM in 

^ cn 

in CO »-" (o" 

CO CO CM m 

CM CD r*. (D 



CD 01 o 1^ m 

*- ^ in 1- o 

O) o CTi in (O 

m n a g ^- 



O) CO ^ 3 

CN •- in o 
eo in ^ oo 



f«* CO 



r- o 



eo o n CD 

h- CN CD CO 

CN (O CO co' 



CO m CD CD 3 

CM to O ^ CO 

T- T- CN CN CM 

t' t' ^" ■^' v" 



CO O) Q »- O 

CN in OT CM m 

CO (O CO ^ V 

V ^ ■»? ■v V V ^ ^ <*■ ^ 



O f*- (^ Ol »- 

CD to" o r^ CN 

f^ m »- CO in 

^ ^ m in in 



CO in m cn CN 

(D" ■<-" co' »-' r^" 

(N CO CO T- CM 

CO CN CN 1- in 

in' cd' 

CD e^ _ 

1^ in in 



CO op cn 

in in in 

v' V ^' ■c 



^ CO CO »- CJl 

o o ■<- in cn 



oo r^ CM cn o 
^ O) o CD m 

CM CM 'T ^ m 



r^ CD m in CD 

SCO O CM ^ 
in CD CD CD 



CO ID 

O) ■•- CO m 



a)*-^r^01 COCTilDfOCN 



CD cn ■•- 
CD CD r^ 



§ s 



2 5 



O) m oi CN oi 
O) ID -w- n t- 

^ OT CD in OT 



o ■^ CO in h- 

*- CM CN CO CO 

*- CO in 1- C3) 

^' (d" ^" 



o CD CO o in 

(D (7> ^ »- CO 
CN 1^ CO ^ ^ 



m 


m 


? S 


i 




gj 


2 


S 


o 


CM 


CN 




(O 
















cn 


s 

CM 




CN 


m 




en 


(7) 


CM 


8 


in 


« 




s 


(^ 


cn 


m 



r^ in (7) o> eo 
^ in T -^ CD 
CN o ^ r- 1^ 



3 



8 



•^ (D 00 O 



» !S S 



h- r- r- 



88 S88oS fe°2t2 8 



in S 



E 2 
o o 



e O 



o o o o o 
E E E E E 



a> ffi ^ (D fl) 

o o o o o 
E E E E E 



e e £ £ e 

o o o o o 
E e E E E 



ooooo ooooo 



o o o o o 



ooooo 

E E E E E 



& e ff & 

o o o o 
E £ E E 



ooooo 



ooooo 



". o o o in" 
1- un (N »~ t-^ 



o o o in o 

m ^ CO CN tN 
«A f^ (A M M 



O) OO f^ (D m 

4A *A 4A M «A 



■^ CO CN ■»- O 
M M M «e M 



*-i- CTi'oOI^CDin ^ 



CO CM »- ■■- 



M 3 



28 



Individual Returns 1996 



■o 

0) 

3 
C 



o 
o 

I 
I 

a> 

E 
o 
u 

c 

(A 
V) 
O 

O 

T3 
0) 

*■■< 
(A 

3 

< 

O 

0) 
N 

55 

0) 



3 

E 

3 
U 
U 
< 

C 

ra 

N I 

55 % 

>. ° 



0) 



X " 



■D 


e 


C 




(0 


? 


E 


^ 


o 


* 


o 


F 


c 


<o 






•o 


i 


0) 


V 


«^ 




u 


o: 


0) 




V 




(0 


E 



0) £ 



ID » m 

I i I 



a E B 



t 8 



^ E 






S e 






i 


i 


s 


1 


s« 


PI 
in 
«n 


at 


CO 

(D 


CM 


en 


in 


s 


m in 


CN 


^ 


o» 



IN CO CO ^ CM 

00 tp » O) ^ 

to ^_ CM o m 

OJ O) Ol Ol CO 



^(OconiD iDrMtorNj uii^cmctjco o» 
(N^oino iS'-cO'-in inaivton r> 
r-.invcN'- OTcotDtDin ■vcococmcm o* 



CO OO OO CO CO 



r* p^ r^ h- f^ 



f«^ r^ fs. r- f^ 



CntDCOOd) (£l(D(CCMCO f^h-U>tDt/) ^^'j-rorj CNrMCNCSJCM T-^*-<-r- 

Soco-^i- a3r^(D(Din mihiomi/) miotnihih uniriihinih inihiriihih 
rtCMtNCM *-^t-»-T- ^-^1-^1- *-«-i-.-»- ^ w- ^ ^ -w- -^ ^ ^ -^ ^ 



^c«j{Ooor*- Of-foor*- h-totDtoo mmminin m^'^'^'s; 
(n(o<*)CN(\ rjcMNN^ w^SSS SSwSc^ fMC^N^S 



V ^ ^ ^ ^ 



CN CM CM CM Oi 



r^^m ^inoiooo ■^ooT-'^r^ oi^-ninto h-cD(7)cno> o>oooo o 

S-r^CM ai iti -^ K T^ r^r^oocboo oooSocjioi ojcdototo 5?QQQQ 5 
m;D h.eoo)aio) oio>a>a)0> o^ototcdo) oioiototo) ooooo o 



s 


s 


S 


in 
in 




§ 




m 
o 


8 


in 


CD 


o 

CM 


§ 


in 


^ 


CM 


3 


o in 


to 


CO 


s 


O 


s g 

O CM 


CO 


s 


s 




CM 


o 
o 


fO 
fO 


s§ 




§s 


CO 

O 


CO 


3 


CO 


CO 

5i 


s 


OO 


s 


in 

s 


CO 

to 


S 2 

CO OT 


s 


§ 


i 


s 


* s 


V 


s 


5 


o 


00 
CM 


s 

CO 


5 


(D CM 

in in 


S 

(0 


CO (0 


to 


CO 

to 


in 

s 


to 


s 


to 




(O 


to 


in 
in 
to 


(0 to 


in 
to 


s 


m 
to 


1^ 
in 
to 


m in 
to to 


to 


OO 

in 

CO 


s 



CO in CM T 

T- 5 <~ (N 

CM rt in to 



■V ^ (J) r^ o 



S 5 



^co^-cp^ tji^-tointo p^fl0(j>O)CT| oopoo p 
h-r^co(Dao {DoaJOtO) mgiai^^ QQQQQ 9 

0)tJ)(J)<3>J) tJ>CJ)CT)0>0 O>o>t7)o)t3l OOOOO O 



CO in OT (O Q 

in CD in o ^ 

Sao ■•- co' f^" 

!I »- S ■^ 

CM_ CO ^_ y^ r-_ 

So> to' m' ffT 

CO CM (O O 

'- CM n ^ 



T o 



CO 



00 CM to <J) 

CO in o fo 



OO 



SCM Ol O to 

to *- o o_ 

to" o)' cm" •-" CO 

^ in o CM (o 

m in to to CO 



to OO CM r- CM 

in fo' oi in to' 

5 CO Q CO CM 

CO r«- CT) c> o) 

ft?)" Q ^" cm" 

^ in in in 

to to to to 



§o 00 CO in 

CM tJ) CM Oi 

O) Ol to CO 

O) *-' I^ 5 •- 

r^ o to ti <j) 

to CM lo 00 tn 

in in in uS uS 

to to to to to 



»- CM CO ^ V 

m in in m in 

m m in in in 

to CO to to CO 



oto^^cM tjjtDcor^in (oinoinoj oincoQCM cO'-ooQCT) to 
T-rScMCDco h-h-coooo rsin'*-ooin incMcomcn O'^CMtom 3 
p^»-<ofoco (jJcoin'TCM orgcoSo vro^r^ro ^-to^'^to <j> 



§ 


§ 


CM 


CO 

Si 


to 

CM 





2 


CO <J> 

m 


§ 


tn 

in 

C7) 


in 




'- 


to 


^ 


s 


m 

(O 


CO 

1 


S 3 


S 


CO 


to 



to CO m o to o Op 

CM in »- CM h- 1- ^ 

rg 00 to CO r^ CO S 

^' cm" v" to" r^" cd" o" 

r^ r- p^ r^ f^ p- CO 



in CM to to ^ 
00 p^ (N eo r*. 
^ o in CO o 



tN <J) £31 »- 

■V to m CO 

CM ■^ to to 

r^' q>" to' in" 

CM ^ g CM 2 



CM <3) to m 



CM V O CO CM 
O) to CO CD Q 

■^ CM to in 



(ococop^^ inooocoin tor^cooo) 

S(£ip<>p<-<D sooQi^OJ ai Qt ^ ai ai 
a> Oi Oi Oi Oi a> in w> O) o>0)o>o)0) 



<n o o o o o 

g 8 8 8 8 8 



Sin CO ■^ 
P». CO CM 

*- V to CO 



8 s; 

CM CM 



^ o p^ in o 



C: S 



CM 1- in »- 

»- in 1^ op 

1^ in in CO I 

en" to" 

■^ ro 

*- ^ 

cm" cm' oj" tM CM 



8 S 



CMOOCMTCO oi^or^ 

Sin *- CM in — — — - 

00 V in r*. 

■^' cm" m" ai ai 

r^ to r^ r r- 

O to CM tJ) f^ 

r-" ^" g" r-' ci 



i^or^CM oocMtnoto 
^tor^tji v^-CMinco 



1- (^ to O) P^ 

O) CM '^ CO in 

V o in P-- Oi 

^ 5 ■- <o k' 

CM to ^ ■^ in 

o o t5 ti o 

to to CO to CO 



V tj) p- in 

F^ «- yj ^ OD 

tj) in o tD_ f^. 

ai to to p-' to 

S 8 8 8 8 

CO CO to to to 



CM (^ -^ to Q O 

O) o in '- in m 

^ ■^ o ■■- o o_ 

to V 01 in ^- »• 

r- to p^ CM CO rt 

tji o" o" 1-" ^" »-" 

8p^ p^ p^ p*. p* 

o o o o o^ 

CO CO CO CO to rt 



CO f^ 1^ O 
CO cj> to m 
CM ■•- ^ ■v 



CM r^ Q m to 

to O O N- T- 

CO CO to to T- 

co' r-' ^' to <p 

CM ■•- to TO W 

CM r- *- o in 



1- to in 00 to ^ CO 
•r- CM to ^ in to CO 



S 


CO 

s 


CO 


s 


S 


to 


CO 
CM 


§ 


CO 


s 


p^ 


CM 
P^ 



m o> (M CO 



CO to 

s s 



o> "* CO V o m 

*- CM r^ T- h- (p 

to CO r- to 00 ^ 

v' to" f^' ai o" cm' 

p». p^ h* p>* to to 



in CM CO »- 

« o £ o 

o" to' n* 00' 

■ "S 8 



Rt 



(3) •? 



S'mcor^ rogtnOQ 
OOOOOO COcOtOOlCi 



E e 



8 8 m' S 2 
U w M «» S 



s 



§ § I i g g i i § i 

EEEEE EEEEE 
b&&o& 000&& 



00000 
EEEEE 
& o b o & 



g § § § 

E e E E 

0000 



5 c xj 
a s CD 



a> to p^ to in 



af^ r~ ■^ r- f r- ^t-^.-*- tDOOI^tOm ^tOCM^-^" -7 

¥t MMMMM MMMMM **«!***» 4AmM4*M < 



Basic Tables 1996 



29 



S 



0) 

E 
o 
u 

c 

V) 

v> 
o 

o 

■o 
a> 
*■» 
u> 

3 
< 



N 

v> 

>> 
n 

in 
E 

0) 



ra 



•o 
c 
ra 

w 

c 
o 

u 

3 

« 
Q 

c 
o 



V 
X 
Ui 

oT 

E 
o 
o 

c 

(/) 

V) 

o 
O 

■o 

0) 

(A 

3 

< 

M 

C 



0> 

< 
I 
I 

ra 



_ E 



? - E 



E o 2 



I i 






a s 



O) CO 

CM in 

8" S 

Csl U) 



s i ^ 

en o '~>' 

O CD 



s s 



I) OT s 



^ *- CO 



0> (D 
CN in 
en O) 



8(0 fO o o 
in to '- qo 
CM (D o oo rt 



OT (D 
fM in 
tn o> 



« s 



^' s 



3 3 



CN (M tn 



(D CO O '- 



CO OT in tN h- OT 
~ — — UJ (C (O 



in ^ »- 

2 ? 5 



CN CM in in o to CO 

8(0 OT in CM r- OT 
OT OT O <D (O CO 



CO (D CO 



CN in 
CD' Co" 



s s 



8 C:! 3 



cn (O CO CO 



5 OT OT 
^ XT CM 



Q OT *- •- 
ID T- CN »- 



!S 2 



Si S S 

in oo oo 



in ID 
U) O 



in 


in 


to 


rS 


^ 


OT 

s 


CM 


n 



!S 2 



CM CM (p m OO CM 
^ ^ OT OT h~ C^ 

o in CO CO m in 



»- CM 00 



TT to 

h- in 

CO CM 



CM CO 



i? s 



in CO CN 



« s 



s s 



$ s 



00 CN O CN in OT 
CO to" co' co' co' r^ 



OT r- oo 



iS S 5 

CD r^' <d' 

OT O OT 



!g S 



S g - S 



S g 






§35 

(d' r- (D 
OT O OT 



(O (D CO OO 



in OT *- CN CO CM 
OT O -^ 00 OT ID 
CM •- OT OO CM (O 



CN OO ^ 



(S CO OT CD 



CO «- CM 



CN CN in OO 
00 CO CN CN 



OT 

in 


,?; 


1 


OT 
(fl 


in 

CO 


CO 








<P 


CD 


t-- 


s 


^ 




ri 


r- 


CM 




in 


CJ 


h- 


r^ 


CN 


i 


s 




« 


^ 




s 


3 


CO 




CM 




r- 



00 CM CD 



OT 3) 



CM CM CO 



00 in CN in 



SOT Q OT 
r- ID ■^ 



OT 


s 


CM 


s 




" 


ro 


ro 




3 



3 8 



CO CN OT 

CM CO r^ CO cm' 
— CM OT m CO 



s s 



*- •- CM CM CD 



OT r^ 



^' OT* 



S OT 
OT ^ 



8 iS 



CO CD OT 



OT r* CN OT 



CO (O 00 00 CO 



CD OO ^ O 



8 2 



_ OT OT OT 
CM 00 in CM 



in CO OT CD 



in in 

SOT 



OT OT CO OT 

to in in CD 



2 3 



in CD n 



3 3 3 



3 


!R 


■^ 


s 


^ 


s 


s 


S 


in 


OT 


oo 












s 




S 


o 


in 




3 


fi 


CD 
co" 


r-' 


OT 


ot" 


in 




: 



CO CO CO 



CM CO 

OJ OT 

r-' cm' 

8 ° 



■•- CN OT in ^ 
CO in h- T- r- 



co ■t 

r^ CO 

CM OT 



r^ OT in o CN 
OT CN O CD O 



oo OT oo 
in CM OT 
OT lO oo 



S ? :£ ' 

CM in in 

h." in co' 

r^ r^ CM 

CO i 



CO CO 00 



Ii in 

CO o 

8 8 

CM to 



OO OO OO OT 
CO OT CM CO 



O CM CO ^ 
CO CM CO lO 



CD ^ OO OT OT 



5 8 



CM CO OO (D OT 



CM 5 

in at 

r- o 

3 8 

CD r^ 



CM OT 00 



*- o in CO 



OT CD ID O »- XT *- 



3 8 



CO CO in . . _ 

1- CM CD irt CO 



?5 O CD 



m m CD in CO 
00 rt ■•- r^ 3 



oo CO m OT m CO 



OT CO OT 
in CN CD OT 



in CO in CO CM CO in 



OT Q 



in OT in in 



in S CM 

T-' T-' Tf' 



CM CO in CO 



OT CN ^ ■r- »- M 



CO CM CO 1- 



T- ^ CD OT O 

CN r- CO ^ CO 

CO m CO OT O 

ot' cm' cm co' CN 



OT CO CM OT 



«- 1- o 



s s 



r- CO 
f^ In 



OT 00 CO in CO 



CO »- O CM to 

oo" co' in cm' cm" 

CM Q Q oo ^ 

•- o O CD r^ 

'-' O CN co' co' CN 



CN in OT CN CN ■■- 
1-^ OT CO »- CM 1^ 



CO »- CM •- _. 



CO oo in CO 



a -^ o r^ 

T- CO CN CM 

co" co" ^ r-' 

St^ r~. -w- 

OT CD h- 

*-" cm" CO* CN 



1- OT oo O OT 
O oo OT CO CD 



CD en CN 



S 8 



in »- OT 



OT CO OT 



ft in 



CO OT r^ m CO CO 

CO o »- r>j OT O 

co' cm" iri CN r-' r-' 

CO O ID O ♦- CN 

<- «- CM CM CM 



:: 3 



to »- 00 



CO rt 



CO CO in to 



»- 00 CM 



CN oo in CO 



J) f^ 



m (D CO OT 



OT 00 CM 



OT CO to CM CD 



8 3 



CM T- 0» 



CO CO »- OT oo CN 



2 3 3 

f^ CD CM 

CO O '- 

oo CM O 

co' co' oo" 



CM CM in m 



CO OT m CM 



CO to CO CO 

■«■■ (p (tT r^' ot' 

CO OT OT OT Q 

9 TT CM r^ CO 



CO 

to 


CM 

in 


8 


s 


3 


r-- 




to 




f*- 


3 


ro 


a 


CO 




„ 


^_ 


a 


8 


oo 



*- CM ■•- 



8 8 



CM S 



(A 

3 
•*^ 
(0 

CO 



1 1 



*- w w w 



(A M M «A 



S 2 



«- CM CN CO 



»- ^ CN CM 



s s 



o rj 



m' o o 
r^ *- CM 



30 



Individual Returns 1996 



S 






n 

0) 

E 
o 
u 



(0 
CO 

o 

O 

•a 
B 

(0 

3 



m 

>> 

(0 

E 



M ^ CO 
eo »- 5 

•ft ^ ^ 



^ rt »- CN (D (N <N 

CO I/) m (O r^ (O o» 



CM r- 



<D *- fO 

OD cn IT) 



n (O <j) eo »- 

to (T) <D •* 



:: 3 



r) lO in (^ 



CMCOtNCNfN'-inO) 



CD fO CO o> 
OO ID O) <D 



I in CO CO (N to 

ui f— f^ O CI O) ^ 

(O V to '-' m in r^" 

■I- CM r^ (D O) r^ CO 



GO (O m 



^ oo •- c;> *- 
1-' rg in cd 



(D ■■- CO in 





5 


g 


« 


CN 


CD 


^ 


^ 


00 


8 

CO 




CO 
CO 








<- 


CN 


CN 



25 o 



K 


CO 


5 


^ 


in 


s 


CO 




V 


eg 


§ 


1 



CO if) t- m ■»)■ *- 



8CN 
CO OO 



CN CO in 



in m CN cj> 



CO in OO to CM 



CO in CO 



C: s 



CD in N »- 



in in CM 



•- CD T- 

»-' CM in' to 



(D (O ir> iT) 



■^ CN in to 



,_ 




i 






r^ 


i8 


O 


a 


(N 


8 




S 




h- 


fO 


1^ 






S 


















in 


■V 








" 












a> 


s 


r^ 
r^ 


CO 

8 


in 


S 


■V 






(J) 


in 








3 






(N 


r^ 


CM 


o 


"' 



in CO tj) CO 



CD CO in CO 



^ 00 00 



CD N m 



^ E 



V to to in CO CO 

CM CN T CN CO to 

»~" cm" oo" ai ci 3" 



CO 

s 


CO 

s 


s 


3 


en 





5 ^ 



CM CN CD in T- 



^ CM CN to m 



l/l CN m 

(ji (o in 



CO (N in 



CO en o -^ 

lO ■^" CO co' 

CO T- (D 1^ 

•- <- -^ 



CD CO CO in 



3 R" 2" 8 S 



to m CD 



1- cj> to 

(^ CN to 



8 S ?■ 



CM rO CN 

to r^ *- 



s 


s 






in 


g 





s 


»- 


rvj 



^ E 



in CM CO 



CM (7) CO to 

f^ to O) tfi 

00 '^r 01 OT 

CN cm" cm" 



s 


s 


^ 

r^ 


s 


s 




s 


8 



tJ) r- a> 

CM CO *- 



in en 
CO to 
<j> to 



oo O) CO CN CD 



in O) 17) 



CN to in ^ 



00 


§ 


in 
in 


in 

s 


CD 
CD 



it 




(D 
CM 


CO 

00 


CO 


CO 


s 


^ 


CD 


00 


00 


to 


00 

CN 



in CM 



ss 


en 

8 


CM 




s 


to to 

s s 


in 


a 


a 


§ 


CO 


g 


§ § 



X 
IS 

H 

■o 
e 

10 

« 

c 
o 



■o 

0) 

Q 

10' 

c 
o 



_ E 



cNcocNmmcointD 



S !? K 



_ _ -.-.-, O CM O 

r*tDCDlDtDCOCNCMtD_ 

^" cm" cm" cm" CN" ^" co" CO* 



<- CM CM m 



8 ' 



to CM in 



'- !z fy 



•- rj CN 



CO O) 0> CT> 

SCO <- in 
r^ CO 



»- r- to 
in •- (o 



00 CO o •- 
T-" co" in 



in Q 
to o 



to in CM 



m CO 
at 2 
CO u> 



^ !S 



^ in rv] 
00' cm" ^-" 



CM to 00 ■* 

T-' co' to' 



§" i 



CM <J) 



in 5 

CD 00 

co" g>" 

(O o 



S"- (D to 
CO O r^ 
to CD C7) CD 



r' :: 



CM to CO 



tJ) CO CM CO 



S 2 



§ ^ 



0) jQ 

X § 

111 2 

o 

E i 

1 f 

(0 ff 

(0 " 

2 1 
o I 

■o ™ 

« $ 

*- c 

(A ° 

.2. I 

w a> 

< t 
g g 

.E s 

< I i 
! O s 

CM O » 



CM en tJ) 
(^ ^ to 



to en 



CM ^ to CD t7) 



S 2 



3 8 

to to 



to in CM in CN 



8T- o « to to 
CM ^ ^ O to 



CM CJ) h- 



CM to CM 



T- CN CM CM 



CO tD f^ »- 



■? 5 



0» T- to ■^ CM (^ CM 

« CD CO ■^ 00 Q "<r 

^ CN r- CO CO O ^ 



tn to CM CO 



S 8 



CM CM to 



CM CM CN 



§ s 



to 

(O 


a 


s s 


5 en m in 


§ 


s 


CM CO 


S R K S 



^ m CO CM CD 

»- to tn CO CM 

CM CM to ^ in 





2 

CO 
CM 


5 


to 


in 

CO 


CO 




CM 


« 


3 


in 



CM 

CO 


a 

(O 


CM 


S 

CM 


CM 
5 




i 


s 


8 

CD 


to 




§ 




? 


1 


m 
in 


g 


CM 


CO 

to 


a 


s 


s 



CO to 
1^ to 



CM CM to 



S 2! 



^ S 



CO »- m CO CO 



to O) to 
to r^ to 



CM tn CO to 



CO m CM CM 



^ CM CO 



s 

CO CO 



*- 00 
to' in" 



N." to" 

s s 



en 

? 



§ 8 3 S 



8 

to CO 



*- CM CM eo m »- 






w 



* 3 I 

■S « " 

H (0 < 



•- CM CSJ CO 



t ? 



M M M 



in r^ 



% i 



O <- CJ CM 



s s 



»- CN to •- 






t I 



in o in Q Q 

»- CM CM CO V 
M t4 «^ M «A 



Basic Tables 1996 



31 



(9 



>« 
n 

"C 

c 

(0 

« 
E 
o 
u 



w 
w 

s 

O 

■o 
S 

(0 

3 

=5" 

< 

"S 

0) 
N 

« 

n 

M 

E 



■o 
c 
m 

« 

c 
o 

u 

3 

■o 

4) 

o 



a> 

X 
UJ 



o 




T 


u 






c 




E 


(A 




P 


V) 






O 




^ 


L. 




o 

F 


•o 




m 


« 




ni 








0) 




u 


3 




t- 








■o 






< 




a 

E 
m 


M 




UJ 


C 




^ 


3 


■n 






9> 

3 
C 


ni 










4^ 




< 


C 


t 




o 


m 


CN4 


s» 


?> 


T" 


1 




J3 


(A 

3 

m 




1 








1- 


(0 


< 



^ E 



- E 



^ E 






CD 00 *- 

O r^ (D 

*- m o 

<>r 00" jm' 



CM 


s 


en 




^ 






(N 


g 


a 


oo 


CM 






CM 


3 






■«■ 


CM 
CM 


(N 


ro 


(£> 


in 


r- 


(N 


ro 


tN 


■■- 


in 



nf eo' 



»- ■^ f^ 


Q 0» 

in CNj 


tn 


CD 


8 S S 


)^ 


s 


J^ f3 § 


^ s 


n 


§ 




fM 


fO 


<D 



d> in *- ^ 

CO ^ ^ CM 

co' cnT r-' in 



jp - 



(*i a> r^ »- •- to 

8o> CD 5 »- 1^ 

to in cj> ^ (D 

r^' -v' CN P-' 

•- O) 3 in 



^ CO en ^ o -^ ■r- 
f^ ^ 52 Q ^- 3 P 
V 'T in (J5 «o rt CM 



. , g 



8C0 OT r^ ^ 

U? O) UJ 5 

r- O CD in a> 

■^' r^" 5' cm" i^' 

S rr * 3 C 



ID -^ 1- CO 

1^ CD CN CO 

(O ^ T ^ 

CM* in V" r-' 

<n CD CM CO 



cn '- 

(O Q 

cn cJD 



m $ in 



CJ) CM ^ »- (7) »- 



S 2 



C7> CD CD 



CM CO CD in 



fO *-_ 



CD Q 5 O -V 
OT <n CO »- r^ 



»- CT> CN 

UJ <J1 CM 

a> ^ CD 



CJ> CD 
CO CM 
CM CM 



CD q> 

<J) o 
to CO 



CM CO (N •- 



oj CO CD m 



fi S J 

'T (O -q- 
cm" (O* c*j 



jP' ;:' 



CO cn 
(£ cn 
O CD 



CO (Ji O) CM 01 in 



CM In o 



*- m V 
cn (D rsi 

CO *- T- 



co o O) CO 01 

o r- CT> CD cn 

CM 00 ID O CD 

~ CD 



CM S 



CO cj» (31 CM c;) in 



OJ CD CM CO 



CM O) 



■^ in CD 

CM r^ in 

U) r-' CM 

«- CM CM 



S ' 


8 S 


« 


3; 


CO 












s 


? $ 


R 


5 


8 



¥ - 



g S 



in CM 

in in 

fo" cm" 1-" 



s 2 



2 a" 



(O *- *- 



CM CM CM 



s 


s 


S 


ig 


« 


i 


3 


s 


s 


in 

(D 


■^ 


■^ 


r 







CO in CM T Q 

m ^ CM in m 

V ^ CD CD CO 

CO CO V CO h- 

CD in •- 01 in 

® o in ^ CM 

cd' O) in" o" cd" 



O 3 CM 
r^ CT> ^ 



(D CT) O 

SCM CM 



oo cn in 



CM in m 
in CD I/) m 



O) in in CD in 



cT> in CO CM CO 



CO CM in 



CD 3 

CO CO 

CM in 

CO cd" cd" 



in CN m 

CO uS in 

(»" in" co" 

CO 3 (M 

r^ CTi (O 

<-' CM ro" cm' r-~ r-~ 



in 


s 










CO 




^ 


S^ 


(^ 






r^ 




in 






CM 












r 





s 


S 


CO 


fR 


f^ 


^ 


CO 








^ 













CO in 

8 S 



CD CD cn 



^ in CO 



s 



? 8 



CO CD CM 



s s 



CM CO CD 



CD CO CM 



»- P^ CO O) 



•- •- CM CO 



o »- 1^ in r^ CD 

r^ »- CD CD CO o 

»- CM CD rt r^ ^ 

r-' o co' in r*.' cj> 

CO CO C3) in ^ CO 

CD CO ■r- CO CM in 

co" co' r^" cm" »-' 



CO 
CM 
CD 




8 

<D 


CO 
CO 

cn 


a 

CO 


m 
in 

CM 


CO 


CD 


at 


Oi 


§ 


s 


E 


s 



CO O) in (7) '- 

- 00 »- r^ 1 

cn PI CO CD 



CD CO CO CM ^. 



00 CM CM 



CM in cn a> 

O (D ^ CD 

»- (D CT> cn 



CM CM CO CD CO 



cn rM T- 



CM CO CM 



r^ 00 CM 

CM CM *- 
to r- ^ 



CM CO 



CO »- r^ OD CM CO 
O O CM CM t- CM 
00 CO CO <- '- 



SCM CO 

m in cn 



cn (D CO o» 



3 5 



8 




CO 
CO 




S 





S 


in 

s 


r^ 

8 


8 


c- 


cn 


8 


■* 

R 


g 


s 


s 


8 


i 



O ■•- r^ 



CO ■.- CM CM 

cp" m" co" co' 



00 CO cn 

O) CO 10 

m CO OS 



in ■«- CO 3 

§ CM S CO 



?S o o 

N in in CM CD 

10" in cd" ^' o" 

o S •* £ CO 

:;: S -^ -' '-' 



CM in CM 



(J) CO f^ 

r^ in 00 
in cn CD 



8 S 



cn Q CM CO 
CM ^ CM CO 



m »- »- 



CO CM m 



s 


3 3;^ 


oo 


CM 




;^ ? 8 


i 


CM 


00 



1^ r- •- 



^ ro CO CM CM »- *- 



CD m 

SCO 



CM CO 

Q m 

in en 

r-' to 



^ ° I 

CO M ro 



CO a> 

O CD 



S m 5 

cm" r-" 3' 

?m 00 

cn o 



»- CO CJ> 



w E 

#8 



O •- CM CM fO 3 
*- *A M V» M «A 



M M 4A 



1- M M M O S 



O ■•- CM CM CO 
1- M M (A (A 



«■ 1 8 



— Z w » w 



•- CM CM CO 



8 8 8 



I ? a 



•- CM CN 



8" 8 8 



(A M M V> 



CM in 1- 



32 



Individual Returns 1996 



fl3 

s 



(0 
0) 

E 
o 
u 

c 

V) 
(A 

o 
O 

■D 
0) 

(A 

p 

< 



0) 
N 

00 

>. 

n 

m 

E 

0) 



X 

n 

H 

■D 
C 

ra 

<n 

c 
.2 
'-5 
o 

3 

■a 
a> 
Q 



X 

LU 



o 




"-i 


u 




f^ 


c 




C 


tf) 




?> 


tf) 






o 










F 


■D 




ro 


s 




^ 


(0 




E 


3 










■o 




« 


< 




1 


(/) 




u» 


C 






w 
3 


TJ 




& 


0) 

3 
C 


9) 


^S 


43 




< 


C 


t 


1 


O 




CM 


o 


V 




1 


ro 




1/) 

3 
ID 


(D 

1 


« 


41^ 




H 


(0 


< 



^ E 



_ E 



_ E 



in ■v 



to o» to 



ro *n <- 



CM 03 



s s 



s a 



<- ■.- (N 



CM (N 



S Q 

r^" uf oi' 



to oi n 



n ui »- 



<P U^ (Q 

o to (0 



U1 CM 



C5 1- CM CN 



n to CM 



m 00 <Ji 



h- ■r- IT) 00 en 



CO If) (D ifl 



Q? JD CO CO 

o en CO 10 



Oi to ^ 



^ 


CO 


CO 


1^ 


on 


,_ 


CO 


r^ 


rsi 


CO 


s 








^ 






in 


o 




'D 


CM 




!>i 


i/i 


■^ 


s 


O 


^ 


V 


CO 


^ 


CM 


CM 




S 




^ 






(T, 










^ 








CD 


(71 




n 


IT) 


fM 




■n- 


5 












^ 











T- ir> 00 CO 1- 



ro O) CM CO 



s 


IT) 


§ 


8 


CO 


Ul 



CM oi in 



S R 



C7) m CM 



CM •- ro Ol CM CO 
O O to »- fM ^ 
«- lO ■* '- 



8 S. 



CO OO O "- r^ 



coo)CDiDmcooicDa> 



m ro CO CM 



CO CJl oo 



»- ■.- ^ CM 



cy> CM cjj 



{Jl CO o> T- 

ctT cm' Oi 



m CO CO 



CO in (D in 



in CO 

CM h- 

CD in 



cor^inmcommcM 
(OcocM(DO(Or^co 
co»-or^oiwCJii- 
r-' lo' csT <-' cm" oo" cm" co' 

(O^OOCD^CMt- 

'j- in ■^ to V t- 



CM in CO CO in CO 
CM in to ^- CM r^ 
oo ^ CO CM OJ in 



s :? 



CO in m CM 



s » 



CO (j> in 



m CM »- CM 00 

So o (O »- 
•- to ^ T- 



to m to 



CM CO (O *- m 



CO en ■r- T- 
CD CD tn CM 



in to T- o 

CM co' co' r-" 

*- CO in 



CM in CM CO 

m CM en ^_ 
in to' to" in ^ 



to to m 





Tt 


(N 


n 






8 


to 


in 


cn 


CM 


(M 


CM 


CM 




cn 




1^ 








fi 


a 


^ 



1- CM CO in 
<d" co" ■^" 



(7) CD cn 



ST- CO m in 
CM CM CO (D 
CO to Ol 



T- (o cn 



CO in tf> 



s ig 



(7) in oo oo 

CD ^ CO O) 






in 5 1- 

S 2 8 



CO CD 





S 


1^ 


in 
in 


'J CO 

■4 r- 


s 


1^ 


s 



CO CO in CO CM 

to 1^ CM r^ CM 

CO CM O) in ■«r 

co" o> lo" o' ^" in CM 



CO cn oj CO 



SSiSSSSiJ^ 



- s 



CO in to m 



(7) in in CM 









in 






a 


s 


s 


» 




W 








in 


K 


f^ 












CM 










: 



a s 



CM CM ■•- 



T- in CM 



in in in 



in ro CO 



CM CM CM 



CO CM r- 



CO CM CM 



2 g ' 

^ in 
t 



*- in O) oo 
»- in ro cj) r- 



r^ in CO c\i CM 

CD ■^ CD C7) in 

1- CM CM o r^ 

to" cn oo" o" -r-' 



S s 



CM CO 0> to 



1^ OT CM *- 

»-" m" co' V 

CM V »- 1 



CM CO to 



to CM CM 



CO in to 



CO CM CM 



s ?; 



5 8 



to O CD O) oo 

CM 00 CM ^ to 

CT) in ■v h- o 

rC ^" co" oo" to' 



s s 

cm' o 

CO CO 

o) in 



T-f-g-QT-tDN-CM^: 
OOCMCJJOinCM^tOS 
(D»-Or^O(3>cococ3 



in <D r^ 
^ cn cn 

<- CM ■V 



CM in 
oo in 



CO in 00 



F: S 



a 


ft; 




oo 

s 


■V 


to 


.?; 




rM 












in 




s 


i 


s 


§ 


i 


in 




CM 


CO 


V 


to 


CO 


CM 


oo 


CM 


^ 


s 


CO 


fe 


« 


CO 


i? 
















f^ 












(M 




co 


!S 


io 


CO 


s 


CM 


^ 



to cn 
r^ in 
oo in 



»- O (D U) 



CM oo tM 



CO (O to CD 

m 5 ■•- in 

CD tO CO h- 

§00 O) CO 

in i^ in 

CM CM in 



oi in 



CD oo 

CM ■r- 

y- in 






oo »- to '- 
T- o »- in 

CO CO »- (7) 



O) *- to in •- 



O) (D CO ^ C3> 



CM cn in 
* S ¥ 
co" 2" to 



oo to 
r- in 
in in 



m »- CO to 



m CM m m 

f^ Q CO (O 

tj) to in ^ 

^" to" tp" h-" 

CO to 0> CM 

(O 00* r-" ^" 

O) O) OJ in 



CO CM 



(71 in 
5 m 



r- ^ a> 



CO in T- o 
*- CM in (D 



»- CD <p 5 f^ 

CM CM Q CO ^ 

^ CM in 1^ CO 

fr^' a> oi ^*' 

r^ ^ CO in 

O) CO 1- to 

' o" h-' cm" 5 

1- ^ CO CTl 



8 S 

to m 



to m 
CO in 

CM CM 



Oi CM 

S 8 



5 m 

(D CM 



§ 3 



2 S 

to »- 



_ . CO in CO CO 

^ t6 Q CM »- ~ 

o 5* Q 5'' cp" r-' in cm' cm' in a> co" to' to 
»nc7i(5o^r-.in»-QtD»-fM'-o 
tnooinnin^inT-co^'- '-, 

to to" m" V co" -v cm" cm' 2* 



D (7) in 



§ S 



*- CO cn CM CO 

S iS :: '^ ^ 



CO in to in 




R in o in Q Q CD 

O •- CM CM CO ^ in 
*- «* M M 4* 4» M 



? S 



«*- *- CM CM 
M M M M 



Q in o 
iQ f^ ■»- 
^ w M 



I 

c 
o 

(A 

E 

e 



CD .- t 

E £ ^ 

•" C D 

ID O O 

£ s i 

F O 

1 5 O 



a 

- o 

z 



po 



Basic Tables 1996 



33 



Table 1.3 - All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital 



Status 

(All figures are estimates based on samples-money amounts are m thousands of dollars) 





All 


Joint returns of 


Separate returns of 


Item 


returns 


mamed 


persons 


mamed 


persons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adiusled gross income less deficit 


120.351.208 


4.535.974.492 


48.826,118 


3,043,365,489 


2,545.602 


78,586.428 


Salanes and wages 


102,748,874 


3.376,871.545 


41,934,136 


2,219.169.897 


2.214.456 


59.967.268 


TaxaOle interest 


67.159,338 

5.000,839 

27.709.581 


165.672.564 
48.216.666 
104.254,986 


36,150,135 

3,064,998 

15,977.017 


102.342.854 
30.706.954 
64.380.352 


1,137,645 

69,273 

393,853 


3.300.408 


Tax-exempt interest 


1.133.060 


Di«dends 


2.068.317 


State income tax refunds 


18352.565 


12,751,223 


12.655.128 


9,454,690 


511,276 


276,212 


Alimony received 


415 593 


4,592,121 


20.744 


100.387 


7.911 


49,316 


Business or profession 














Net income 


12.535.138 
4.200,689 


200,029.514 
23.125,558 


8,173.571 
2,967,456 


150,814,990 
16.714.356 


214.560 
98.795 


3,729,042 


Net loss 


549, 1 05 


Sales of capital assets 




Net gam in AGI 


17,442,264 
4,622,457 


260,695.619 
8.878.685 


10,098,488 
2,799,030 


192.597.648 
5.465.957 


232,793 
82,642 


7.240.911 


Net loss in AGI 


95.567 


Sales of property other tlian capital assets 


1,822,036 


-2.284,493 


1,336,423 


-1.060.326 


24,143 


-200.671 


Taxat3le IRA distnbutions 


5.831,146 
19.272.307 


45,538,743 
238,786,811 


3,726,336 
11.565,319 


32.292.947 
162.173.793 


67,751 
267,973 


638.661 


Pensions and annuities in AGI 


3.044.398 


Rent and royally 




Net income 


5,862.149 

5,326,180 

651,741 

5,991,471 


49,034,689 

31,953,253 

3,489,746 

146,779,618 


4.052,550 

3,675,839 

411,945 

4,265,358 


36.744.878 

23.096.610 

2.109.534 

123,777.636 


86,156 

55,746 

3,872 

106.114 


858.475 


Net loss' 


369,326 


Fami rental income less loss 


49,688 


Pannersnip ana S Corporation net income less loss 


3,011,222 


Estate and trust net income less loss 


533.208 


7,716,443 


255.606 


3.748.935 


7.384 


295,707 


Farm net income less loss 


2.188.025 
7,995.015 


-7,111,985 
19,326,824 


1.734.092 
3.985.053 


-5.619.645 
10.190.840 


34.444 
162.499 


-124,778 


Unemployment compensation 


370,617 


Social secunty benefits in AGI 


7.365,955 


53,203,171 


4.811.748 


38.481,870 


125.912 


893,892 


Ottier income less loss 


4.698.359 


16,741,080 


2.958.494 


11.802,841 


89.959 


391,804 


Total statutory adjustments 


18.424.901 


42,646,933 


11,482.985 


29,918,431 


335.860 


924,841 


Pnmary IRA payments 


3,970.788 


6,207,337 


1,964.113 


3.090.189 


51.432 


86,253 


Secondary IRA payments 


1,663.101 


2,420,197 


1.663.101 


2.420,197 






Payments to a Keogh plan 


1,079.413 


8,979,382 


854.790 


7,394,649 


14.313 


98,088 


Deduction for self-employment tax 


13,204,164 


14,044,148 


8.798.857 


10,694,904 


237.724 


255,247 


Self-employed heallti insurance deduction 


3,147,032 


2,785,382 


2.243.891 


2,271,351 


35.626 


20,651 


Moving expenses adjustment 


830,721 


1,681,562 


528.135 


1,192,250 


15.334 


27,789 


Total ttemized deductions 


35 414,589 


572,541,293 


23.692.719 


427.922.239 


979,986 


10,596,327 




5,397,041 


27.002,499 


3.181.653 


12.695.062 


147.999 


424,164 


Taxes paid deduction 


34.855.375 


203,775.741 


23.543.370 


157.778.723 


947.800 


3,883,860 




29,803.126 

31,591,983 

163,674 

9,058,877 


233,150.728 

86.159,305 

2,879,197 

38,656,800 


21.329.123 

21.792.282 

89.603 

5.640.783 


181,512.014 

65.987,827 

1.164,338 

24.963.716 


693,804 

804,700 

•6,251 

250,332 


3,849,157 


Contnbutions deduction 


1,862,006 


Casualty or theft loss deduction 


•38,924 


Total miscellaneous deductions 


1,070,000 


Basic standard deduction 


83,996,917 


412,808,983 


24.758.835 


165.781,781 


1,600,968 


5,013,677 


Additional standard deduction 


11,042,761 

96,576.755 

15.851.420 

5.974,146 

168.012 


13,293,990 

3.089,667,389 

11,303,708 

2,531,383 

31,836 


5.781,864 

42,888.673 

7.539.413 

4.002.334 

42.396 


7,989,143 

2.138,328.932 

6,453.715 

1,665.653 

10.868 


93,817 

2,198,087 

99,391 

63,078 


75,035 


Taxable income 


60,131,737 


Total tax credits 


293,458 


Child care credit 


32,742 


Credit for the elderiy or disabled 




Foreign tax credit 


2.105.799 


3,538,835 


1.317.146 


2,596.919 


31,224 


227.373 


Earned income credit used to offset income 














lax before credits 


8.194.823 


3,562,894 


2,105,246 


879.079 


- 


- 


Minimum tax credit 


117,414 


669,546 


88.637 


553.134 


1,316 


12,669 


General business credit 


297.511 


742.891 


227.179 


590.730 


4,374 


15,284 


Empowerment zone employment credit 


460 


10.810 


384 


6.978 


•45 


•2,005 


Nonconventional source fuel credit 


28.623 
90,906.919 


52.763 
655,420.460 


18.331 
41.586,872 


37.140 
472.455.268 


91 
2,185,654 


776 


Income lax after credits 


13,733,992 


Alternative minimum tax 


477,898 


2,812,746 


323,056 


2.133.418 


20,714 


102,825 


Total income tax 


90929,350 
93,200.375 


658,244,750 
687,331,944 


41,600,162 
42,658,889 


474.597.582 
496.566.467 


2,186,659 
2,242,855 


13,837,419 


Total tax liability 


14,409,363 


Total tax payments 


110,077.352 


708,784,969 


45,815,974 


496.536.045 


2,305,714 


13,688,795 


Income tax withheld 


104,213,605 


533,284,434 


43,189.684 


363 450 488 


2,215,468 


9,185,134 


Esii^ated tax oayments 


12 333 764 


141,571,020 


7,355,123 


W *■* Si* , ^ iw'^/ , "T W 

106.984.432 


181,961 


3,325.196 


OverpayTTieni refunded 


83,668 927 


111,680,967 


30,142,596 


53.924.976 


1,348,904 


1.098,566 


Tax due at time of filing 


30.601.619 


85,337,201 


15,917,287 


61.865.769 


1,024,690 


2,350,109 



Footnotes at end of table 



34 



Individual Returns 1996 



Table 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital 
Status-Continued 

(All figures are estimates based on samples-money amounts are in thousands of dollars) 





Returns of heads 


Returns of 


Returns of 


Item 


of households 


surviving spouses 


single persons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted grass income less deficit 


16,554,688 


352,603,091 


101.807 


3.606,012 


52,322.994 


1,057.813.472 


Salanes and wages 


15,610.964 


312,562,070 


69,852 


1.548,012 


42,919.468 


783.624.298 


laxaDie interest 


4.361,512 


4,049.307 


84,857 


445,878 


25,425.190 


55,534.117 


Tax-exempt interest 


137.242 


900.418 


7,096 


35,434 


1.722.229 


15,440.808 


Dividends 


1.171.364 

1.362.495 

161.187 


2.431.540 

897.775 

2.032.321 


61.189 
22.311 


104.551 
15.887 


10.106,158 

3,801.356 

226.751 


35.270.225 


State income tax refunds 


2.106.659 


Alimony received 


2.410.098 


Business or profession 














Net income 


1.102.429 


11.133.697 


14.438 


302,527 


3.030.139 


34.049.259 


Net loss 


208.147 


1.073,738 


•1.254 


•9.261 


925.037 


4.779.098 


Sales of capital assets: 














Net gam in AGI 


679,099 
188,977 
53,373 


6,286,319 
373,201 
-216.244 


40.922 

741 

1.699 


258,548 

1,288 

29.335 


6.390.962 

1,551.067 

406.397 


54.312,192 


Net loss in AGI 


2,942,673 


Sales of property other than capital assets 


-836.688 


Taxable IRA distnbutions 


245.102 


1.332.659 


•11.141 


•108,400 


1.780,816 


11.166.076 


Pensions and annuities in AGI 


1.088,577 


8,859,224 


40.049 


698.576 


6,310.389 


64.010,820 


Rent and royalty 














Net income 


254,248 


1,358,165 


1.746 


22.877 


1.467.450 


10,050,293 


Net loss' 


319,889 


1.764.141 


2.392 


11.231 


1.272.314 


6,711,945 


Farm rental income less loss 


13,015 


40.238 






222,909 


1,290,286 


Partnership and S Corporation net income less loss . 


205,605 


3.578.961 


2,163 


101,648 


1,412,231 


16,310,161 


Estate and trust net income less loss 


22,632 


311.621 


•216 


•24.441 


247,369 


3,335,740 


Farm net income less loss 


52,467 


-254,837 


•15 


•-1.985 


367,007 


-1,110,739 


Unemployment compensation 


1.321.793 


2,947,787 


•4.361 


•5.923 


2.521.309 


5.811.657 


Social secunty benefits tn AGI 


144,305 

298,881 

1,492,613 


734.181 

909.790 

2.425,596 


14.817 

9,343 

24,237 


74.908 

6.473 

99,009 


2.269.172 
1.341.683 
5.089.206 


13.018.320 


Other income less loss 


3.630.172 


Total statutory adjustments . 


9.279.066 


Primary IRA payments 


279,969 


412,498 


•2,202 


•4,404 


1,673,072 


2.613.993 


Secondary IRA payments 


- 


- 


- 






- 


Payments to a Keogh plan 


26.078 


214,247 


•3.097 


•27,217 


181,136 


1.245.181 


Deduction for self-employment tax 


1,102,583 


790,125 


15.168 


18,816 


3.049,832 


2.385.055 


Self-employed health insurance deduction 


144.532 


94,108 


•5.651 


•5.000 


717,333 


394.271 


Moving expenses adjustment 


49.861 


111,408 


•1.194 


•1.278 


236,197 


348,837 


^.oib '6'^ 260 aeduciions 


2,399,958 


29,727,522 


41.707 


755.789 


8,300,220 


103.539.417 


li/ledicai and dental expenses deduction 


422,633 


1.182,135 


•8,918 


•45,276 


1,635,838 


12,666.862 


Taxes paid deduction 


2.350.554 


9,102,200 


41,707 


223.779 


7.971.944 


32.787.178 


Interest paid deduction 


2,060,232 


13,983.685 


33,038 


245.108 


5.686.928 


33.560.764 


Contnbutions deduction 


2.144.948 
•8.806 


3,166,920 
•105,729 


41,662 


205.611 


6.808,391 
59.014 


14.936.942 


Casualty or theft loss deduction 


1.570.207 


Total miscellaneous deductions 


774.971 


2,496,036 


•11,034 


•46.214 


2.381.756 


10.080.833 


Basic standard deduction 


14.119.737 

277.807 

10,649.278 


83,208,302 

277.681 

168,728.024 


57.836 
•6.015 
70,786 


385.701 

•4.812 

2.026,221 


43.559.541 

4.883.258 

40.769.930 


158.419.622 


Additional standard deduction 


4.947,319 


Taxable income 


720.452.474 


Total tax credits 


6.028.358 

1.821,152 

•10.676 


3.435,213 

794.939 

•638 


24,521 
•8,895 


14.690 
•3.233 


2,159.737 

78,687 

114,940 


1.106.633 


Child care credit 


34.816 


Credit for the elderly or disabled 


20.330 


Foreign tax credit 


59.424 


114,029 


3,715 


1.291 


694,290 


699.223 


Earned income credit used to offset income 














lax before credits 


4 874.841 


2.498.070 


•13.037 


•8.467 


1,201,699 


177.278 


fvtinimum tax credit 


2.795 


9.254 


•83 


•542 


24,582 


93.946 


General business credit 


5.074 


11.266 


•46 


•74 


60,837 


125.538 


Empowerment zone employment credit 


t 
•58 

6.965.711 


t 

•346 

26.469,838 






t 


t 


Nonconventional source fuel credit 


68.302 


393.363 


10,143 
40.100.380 


14,500 


Income lax after credits 


142,367,998 


Alternative minimum tax 


37.709 


79.739 


•904 


•1.749 


95.516 


495,016 


Total income tax 


6.967.408 


26,549,577 


68.302 


395.112 


40.106.817 


142,865.060 


Total tax liability 


7.132.492 


27,712,886 


69.566 


434.880 


41.096.574 


148,208,347 


Total tax payments 


15,125.241 


40.998.936 


92,593 


512,727 


46,737.830 


167,048,467 


Income tax withheld 


14.919.468 


37.270.191 


83.036 


294,875 


43.805.949 


123,083,747 


Estimated tax payments 


349,843 


2.938.374 


19.663 


175.287 


4.427,175 


28,147.731 


Overpayment refunded 


15,133,636 


31.329.176 


68.674 


124.166 


36.975,117 


26.204.084 


Tax due at time of filing 


1.213.184 


2,545.136 


14.407 


41.910 


12,432,050 


18.634.277 



' Esiimate should be used with caution due lo the small number of sample returns on which it is based 

t Data deleted to avoid disclosure of information for specific taxpayers Deleted data are included in appropnate totals 

NOTE Detail may not add to total because of rounding 



Basic Tables 1996 



35 



3 3 



CO tn (D oj 



(N 00 ^ 
ID Ol T- 

CM rt a> 



ir- r^ ^ -IT 



in a» CO ui CM 



S <*> ID to ^ ^ 

h- o (*) to *- CO 



0> r^ Q Q to 

O CM 9 to CO 



a 



t7> CO lO 



^ CM ^ »- ^ 



Csj 1- *- ^ 






CO O 



(M « S^ 

cm' cm' in 



CO ^ 
0> CM 



mom 



ii; s 8 s 



§ 


s § i 


1 


m m 
Q m 


m 
eg 
O) 


?> 


(B to (rt 


m 


K 8 

CO CM 


2 

CO 



01 o) in 
^ m o 
tn CM cm" 



s s 



O ri 



3 - 





CM 


g 


§ 


fi 




CO 


1 


5 


en 
ri 


CO 

s 


CO 
CD 


eg 

CM 


ID 


'^ 


s 


3 


« 


1- 


CM 


CO 


to 


CM 


CO 


«n 


in 


CM 



to to CM 



CN (J> CM CO 
CM in to (D 



s t 



»- CM CM 



S 8 S 

CM CO ^ 

cm" ai t^ 

!5 8 ? 

cm' to' in" 



S X 



oi rsj t- 



a> 

E 
o 
u 

c 

M 
V) 
O 

O 

■o 

Q> 

(A 

3 

< 



0> 

N 

CO 

Si 
0) 

E 

0) 






•a 
c 
ra 

(0 

C i2 

o is 

E ° 

(/) o 

3 ^ 



V - 

I i 

O i; 

C c 






<3) ^ CO to tn 



S 8 



to CM r^ 01 in 



5 CO ^ (D to 

2 in 3 CM OT 

O) oo o to O) 

^' tn" to" in" co" 

Q to tM in CO 



s 


to 


§ 


8 


s 


i 


a 


s 



CM CM in 



CD 01 •- to 



m m a> 



in o) CN to 



■■- T- CM in 



in CM CJ) CM 



in 


to 


s 


§ 


f: 


CM 


s 


CO 

in 



in CO ;d 



? s 



s s 



m CO cji (O 



S E 



to in CM *- 



5 


CM 
CO 

CD 


CM 


to 

? 


§ 


r^ 


a 


§ 


CO 
CO 


o 


in 


CM 
CM 


1 


in 


a 


CO 
CJ) 

in 


i 




^ 


1^ 



s § 



m <j) 
»-' to CM* r^" 



CO CM 

CM m 
<j) m 



ID ^ »- 

S '- in 

CM CO CM 

s s ;:' 

(D ^ «- 



3 2 



in 
Ol 


CM 
CM 




i 


s 


CO 

m 


i 


s 


CM 


in 


CO 


Ol 



s s 



3 8 



S 2 



SCM to (O T- 
3 o in CM 



CM ■.- CM »- 



CM to O) 



to to CM '- 



T- »- CM 



CM ^ 



tD CM O) CM O 



OO Ol OO 



r^ in 

to OO 



CM CM CO 



CM m 01 



lA O 



CO o 5 f^ 

CM CM Ol »- 

to CM CM OO 

CN fM to' to 

m to CM ■v 

f^ to o •- 

to' in cm" 



CM in ^ OO CO 

(ji to in o 't 

CM CM O) OO to 

to *- O) to OO 

m to CO T- ^ 



m *- CM to in 



CM in r^ to (O 



Ol to o 

CJ) OT CM 

-v r^ r^ 

'' i 5 

r-_ T. ^. 

O r* 01 



(£) 


J> 


(N 


OO 


CO 

5 


s 


CM 


m 

CO 

to 


CO 


CD 


CM 


^ 



8 S 



ui 5 ■? 



to Ol o »- 
CM in 1- in 



s 

to 


to 

Ol 


8 




•- 


o 



to r^ CM 
in ■0" »- 



^ »- CO CO CM OO 

r- *- CM ^- o »- 

•- co" to" m' rr" r-' 



CM (jD in 
cm" oo' co' 



SCO O) O) 1- CO 
r^ to ^ h- tJ) 
CM to O •- to CO 



s s 



CM in to (O 



to *- CD 



CO Ol CO to 



OO CM in CM 

CO o to o 

*- »- CM 



to. CO CM 



CO 


CD 
O 


O 

o 


in 


8 


Ol 


8 


s 


8 


S 


s 


1 




5 





CM in T- ci *- 



8 
S 8 

r». to 

8 3 



CO CO in (O 



ro ■r- f- OO CM 
(0 »n CO CM Q 



5 5 



r^ CM CO to 
r^ *- in 1^ 
CM o to 



■^ to CO 



to o> »- 

5 ^ S 



3 
O 
CO 






■? - E 



in to CO o> 



CM 1- T- o 

r^ O CM ■^ 

OO CD CM CD 

■v' co' to' »-" 



in •- tJi 00 tM 

CM <0 rr CO CM 

r- O in in CO 

CT> CO CM O) V 



m 


r. 


^- 


en 


? 


? 


r^ 


8 


CM 




CM 




CO 


CD 


CO 



CM in m o 
CO Ol in CM 



2 Q Q S $ $ 

CM m Ol 9 ^ CM 



to CO OO CO 



« = 
K < 



CM m *- 



8 8 8 8 8 



in *- »- 



V* WW 



o O S i_i Q 

8 8 8 8 1 
.8 



I 1 






8 8 

CM in 



^- 2 






; B 



»- CM m 



•- CM CM CO 
W W W M 



5 w 



8 8 8" 8 I 



36 



Individual Returns 1996 



ID <*1 fN| 



5 5 



CO CN 



fO ID 



!? S 



CO ui c^ 



8 3 

CM CO 



h- (D CN CO 



(N m V m lo Q 

C*J 03 CO CO W lO 

fsj 1- CN to CN (D 

CN ctT eq" Q tp ffT 

S^ in en ■? o> 

O ^ (D 



S E 



h* 

$ 


5 

ID 


CO 

en 


CO 

in 


s 


8 


<0 


S 


CN 


CN 


3 

CN 


8 

CN 



5 


a 


$ 


s 


0) 
CO 


:? 


° 


r^ 


« 


03 



to CO Ol CO 



- fN 


CO 


m 


(O 


Q 


CO 


in 


; CO 


bi 


8 


OJ 


s 


i¥ 


tn 


'- s 


1 


CO 


s 


)Q 


s 


^ 




f^ 






CN 





in CN CD 



CO rvi »- 



CO CO in 



S 2 



in »n m 



CN CJl CO 



r^ CO »- CN *- 
CN Oi O) CO CO 



O) CM CN 



CO CT) 00 . 
T (D (D O 



(O (D ^ 



to T m T- 
r^ h- o (ji 
CN to CM in 



»- (O 0> 



s s 



s s 



Oi CM ^ 



^ CO i/i r) o 

T- CM n OJ *- 



■a 

0) 

3 

c 

c 
o 

(i> 
E 
o 
u 

_c 

(/) 
(/) 

o 

O 

T3 
V 

4-« 
</) 

_3 
< 



N 

E 

0) 



»- O ID 

n T- rt 



en O) T- 



•- to lO 



'- (O CO (O 



SOI (O 10 3 »- in Q 
u? ^ uj o) r^ o o 
ID ininooiT- Tfr^ 



(71 n »- 



r* ^ CO 
to to »- 



CM »- *- 



s 3 





^. 












^ 




r- 


o 


3 




S 


CD 


a 


s 


« 


r^ 


? 


K 


S 


§ 


o 














ID 



w »- 



T- r*. 



o) in CD ^ 

T- qy ^ {D 

en CO in h- 

iB CN to CO 

V »- »- CN 



o ■v 3 5; oo 

to r^ O) ^ (D 

o o to ^ oS 

r-' qi co" 5" m* 

r- S) (D O CO 

■•- CN ^ in T- 



S m 5 
r* tJ) rt 



a s 



»- (O 35 to i^ 

O) O r^ ID ^ 

O' ^' CN fO' T-' 

to ■^ to CO (C 

CN CN in in o 



tn (D 
in in 



S ' 





in 

g 





^ 





g 


^ 




s 




CO 


1 


§ 


CO 
CN 


s 


s 


in 


§ 


« 


« 



S E 



CN ^- CN 00 

CN ^ t- CO 

co" ID 5' CN 

CO 5 O ^ 

r^ CD CN CN 



04 CO (3) 

CO CD CO 

in r*' co" 

S 8 S 



5 m II- to 

CO ^ CO ^ 

■^ 00 O) CN 

cm' o" co' 01 

CO in en CO 



CO to 
en (D 



0> CN 



t- o ^ »- 



3 S 



00 1 
00 tn 

CO CN 





CN 

Si 


s 


(D 


S 




CM 


ft 

CM 


3 

CN 







in 




§ 






& 


CO 


^ 


a 


(D 


"^ 


in 


CN 


1 


in 


CN 


CO 


i 


CO 


CN 


!* 


S 


CO 
CO 



- ^ S 



r^ f^ CO CO 1- 

r^ r^ CO ® »- 

T- CO o> O (D 

V to' CN* CM* T-" 

r- CM tp tp to 

CM CN ^ ^ S 



S 2 



X 

to 



«- 1^ 



i2 

c 



3 
< 



o ^ 

O 2 



S E 



c^g tn in m 

CO in Q CD 

r^ CD o CM 

3 m" co" cvj' 

CD (O CO o 

CD (B (O (M 

cm" co" CD" O" 



O) m CM m CO 



S 5 



'-CM »- 



§ 


CM 


OO 

8 


CM 

1^ 


en 
in 



a 


S 




en 


CO 

CO 


in 

CM 


to 



1^ ^ 

CO 



CN 

CN 


CN 

CN 


■q- 




CM 

01 


^ 


CM 


CM 

in 


8 


CD 


i 


s 


CO 




^ 

5 






■^ 


CO 


in 


in 


1^ 


CO 


CO 



'83 



»- «- CN 



in to m 



i 
s" 



S 5 



.. 8 

<» CO 



CN in O) m 



O 00 0> CN CO 

f^ ^ to Q) en 

OJ (D CO O CD 



S S S 

CM >0 



? :: 



tn CO in •- 



01 ID •- to 5 
CO ^ to OJ o 



s 


r^ 
S 




CN 

s 


s 


to 
5 


«n 


1 



8 S » 



m m 



o rt 



s 


in 


in 
1^ 


3 


(D 


CO 


^ 


CO 


to 


in 


f 


in 


^ 


8 



to in in 



s i 



w 

0) 

o 

3 

o 



(V 



s $ 



CO CN 

(B m 

in to 

en CO* 

to i?S 



s 



^ CM to CO 00 



s 



01 ^ Q m m O) Q 
« CO in ^ ^ in (o 



^ ^ S 

8 



<« g 



« I 
n = 



01 




Q - o" m" o" m" Q" o" Q m" o 




g o o o o o o o o s 
H.ino inooQin ooj 
©■•-tN cNco^in*^ *- m 




'-'. ^ _ * °. o" in" o' in q" q" q in 8 



Basic Tables 1996 



37 



s r s? 

O O) CN 

*- uV 0» 

CO m in 

r- o r^ 

r-' cm' <N 



CM r- O) O 
O) OT r) (D 



S ^ 



t S 





g 


K 


in 

s 


o 


s 


s 


CM 


s 


s 



8 § S 



1^ m <D OO 



«- m m (T) 
ep O) [O fo 



:5' J S 



S S 



^ »- fO CO 



S E 



2? 



in CM o> 



1^ o to ip Q 

CO (D '^ <n a> 

■5 o in tn CM 

8 S 2 S" 5 

(5 in t- *- rt 



in CO (D to 



ID in 



^ 


n 


o 


1^ 


(T> 


g 


m 


rM 




r- 








(D 


CN 


S 


j^ 


a> 


» 




00 


r^ 







r- fSJ ^ ^ 



.- T- CN 



2^ CO 
£ as 



C CO 

IS <o 



CN 


o 


<n 


If) 


1^ 

in 


a 


8) 


S 


CO 


CN 


CO 


8 

r 



in 'V (^ 



s f^ 





5 


CN 


CN 

in 


p 


en 


r 


CO 



8 S 



n oo CD 

So in 

in CM 

in' CN co' 

O CO (O 



g 


s 


« 


«n 


CM 
5 


§ 


r- 


in 


r- 


•" 


jr 


r 



S S CN 

O (D in 



8op O) O) 
o m Q 

O) *- to CO 



ai »- r»w 
r^ QO to 
T- m *- 



CO in CO 



r r r' 



p r 



in m CO 



is 



5 2 



d> oo 



ID CN in 

~ p CO 



r^ (O oo CO 

N-" to" ■^' ■^' 

in CN CN CN 

*- CN CN ;o 



r f 



'- O) in tJi 

co' in I'' CM 

in CM CN CM 

<- CM CM to 






(^ "ff CO 

o> in in 

CM 00 CO 

*-' in' •-" 



I ■r- (J) CN 



to CJJ m 



JO p 



CO CO 

to' go' 



00 to CD 



S Q 



CM CO 5 

CJ) T- (0 

•n iO ■^ 

CO* »-' ctT 

s $ s 



<- CM r^ (D to 



o <o en O) u} 

00 CN 1^ in 1^ 
O) in CO CO o 

01 lO' 1- o" id" 



(O to CN *- 
h^" CN to' oo" 



to CM *- 



CM «- CO CM 



s 6 



tj) (^ 3) CO 



lO »- *- 



66 


d 


o 


r^ 


CN 


<- 


-V 


Qi 


if) 


S 


s 


CO 


in 


^ 



J ;: S 



§ 


s 


CN 
CO 

in 


s 


in 

CN 


S 




CN 


in 
m 


CN 

in 


en 
rM 




^ 


s 


to 


o 






CM CO CN 



(D in T- tD in 

cm" oo" n." r-" ■r-' 

O CO CJ) CO Q 



CN CN (O 



en 


in 

CM 
CO 


s 

to 


in 


en 

5 


in 

(O 


1 


f? 


CM 


r>- 


9 


9? 


in 


c? 



<^ in m CD CO 



■.- r- 



CM CM CD 



(J) in (^ CO 



« 3 



S 1^ 



CM CD CO 

in CO CM 



to to »- 



in CN CO 



m oo (7> 

oo CM CO 



(O in T- 



OT in in 



^ ■•- oo 



CM m CM 
«> CM »- 



s I 



CO O) CN r* »- 



CO CO CN 



(D cn *- 



to 5 in rj CM 

CO (S CD CD t 

(O ^ ® in o 



?; s 



CO m CN CN O) 



:: S 



8(7) (S 

r^ in 
W 00 5" 

fM CD rt 

«■.-■.- 



O tD O) 

00 tF in 

<- *- CD 

in in o> 



p- •- 



2 3 



CO 


a 


to 


s 

oo 


S 


K 


to 


CO 


s 


CD 


in 


S 


^ 


1- 




CM 




in 


*- 


CO 


r) 


r^ 


r«. 


^ 



w g 



CN CM tn CM 
CN CM CM CM 



CM CO CM 
to tp CM 
CD O) "<r 



r^ <3 



T- ^ CN 



CD 2) 



CN T- m CO 
«- cn cj) *- 
CN »- to ^ 



CO 

o 


9 


CM 
CO 




^ 


CM 
CM 


^ 


r^ 



g 



8" 8 



«4 ^ «9 M ^ ^ 



CN m ■•- 



<- w w « w 



www 



»- CM CN CO 



WW w 



8 8 8 



s 



*- w w w 



8 8 



z www 



38 



Individual Returns 1996 



•D 
<1> 

3 
C 



o 8 



CO 




s 


8 


CN 


en 

CO 


s 


§ 


■^ 

5 


CN 



f^ 




ro 


fc 


1¥ 


a 






r^ 








o> 


Q) 





CN O) CJl O) 



CN o) a> oi 



CN 
(N CN 



CN ".n CO 



CN m fN n 
00 to (D ■v 
ui fsT in CO 



CM (N r- T- 






S E 



s s 



CO CO 00 fO 



p - 



1- CN CM in CO 
CO -7 (O CO (D 

p" O)" co" in* co' 



CO (7) CN ■«- 

»- t*) cji in 



r- if) ay <ji T-cNa)(D 



o 




CO 




oo 

1 


CO 
CO 




t^ 


CO 


r 


r 


p 


no 


CD 



t s 

in fo 
CO in 



r^ 












^ 












h' 


in 


r" 


V 


in 


ID 


CO 

r 



£ 






O) 






c 


T 


ra 









g 


§ 


s 


CN 


CN 

CN 


CO 


o 

in 


g 



(£1 CO O *- 



s t 



CO »- CN oo 



8 



S S 



01 CN tN CN CO 
OO CD O) (O m 

(^ m 1^ o o 



i 


s 


§ 


s 


a 


§ 


CN 


3 



S 8 5 8 



m r^ T- 



^- CN CD 



(N T- CO in (D 

00 r- CO CD CO 



cn CD m 1- CO 

»- CM m cn CN 

T I- r^ T- 1- 

CN in co' cm" cn 

m CN m 3 CN 



S £ 



CJl 
(D 
CN 


S 


s 


CO 


s 

CN 


■V 


CJ> 


a 


m 
in 


f 



CN "q- (D »- CO 

oo CO -9 m at 

-«■ in CN CN CO 



CN CN CO CO 



CD •- CD 5 

(D r^ OT (O 

(5 r^ V r- 

CO* (D ai T-' 

CO oo CO 



S 8 



00 CO 
CM ^ 
CO If) 



8 i 



8 


o 


s 


CO 

CN 




CO 
CO 

o 


g 


S 


CD 


s 


CO 

S3 


to 


1^ 




>- 


CN 


CN 


in 


■c 


in 


^ 



CM CN ■^ 

O) (D in 

O CD (^ 

oo' Q ai 

r^ in m 



^ 


m 


m 


CO 


CD 


CN 


fO 


cn 






8 










CN 


r^ 




CJI 


CM 



^ <T> CD 
CO CO ■? 
CN CN iri 



[O *- (^ CN 

8o' in o 
CO Ol 01 



oo CD 
CJ) ■^ 
{D in 



to o 
CO h- 

00 (£> 



CO in OO C31 



CNj CO oo 

.- 1- CM 



SO) r^ in '^ r> 

oj ^ Q in ^ 

r^ 1- CD o oo u> 

co" *-" ^-" to" in r»." 

r~ ^ CM CN ^ (P 

t- CM *- n 



*. " 



CN CD Q (O 

tD to in CM 

ai in' co' oo" 

■^ m in r^ 

T- ■v o r^ 

cm" co' co" co' 



m 


CO 


i 




a 


s 



CN ■»- CM CO 



S S 



cn CO ^ 



^ 
V 


CN 

in 
in 


in 

CO 
CO 


CO 


o 


CN 


§ 


§ 


CO 

in 


s 


CO 


g 


1 


8 


CN 

3 


S 






*- 


CN 


CN 


CN 


CO 


T 



CO O) uS In in 



S E 



CO 
CO 


s 


CO 
C7) 


s 


^ 


i 


K 


s 


s 


§ 


s 


CM 
CN 


2! 

CO 
CM 


CO 

oo 
cn 


CN 


§ 


CO 
CO 


s 

CO 


s 


CM 
CM 


i 


S 


3 


3 


i 


S 

■* 


o 


5 



Rl S 2 





O) 




?l 








CO 


^ 








8 


r^ 






S 






















in 


CO 




m 


CO 


CO 


s 


in 












s 




















i^ 


a> 


TT 







I S K 5 

<A «4 V» M 



i I 



1A M M 



r- CN CN CO 



5 in r* 
(A V* 



8" 8 



t I 



-- in 1- ■.- 



2 S 



8 § I I » 

»- w *4 w o 



8 8" 



Basic Tables 1996 



39 



II 

z 



§ 


s 


0) 


O) 




CO 


«3 


00 


i 


en 
oo 


s 




s 


a 


h- 


to 


CT) 


r- 


t/1 


s 





a 2 



CN O) ^ 

n in ■* 
rt in {N 



§ s 



3 

3" 



CO (*) CO (N ^ 



(n CNi <D 
r- rS in 



S 81 



OO h- ift (D CO 00 

^ •- T- CNJ (M V 



s s 



-- in 



CM m to 



to (O ^ (D 



(D oo 



(0_ tN 



in Q 

f^ CO 

in CD 






^ r4 r- 



r) Oi m in 



CN 0> CNJ 



CO CN 



CN O O (O 



8 

CO 


§ 


s 


in 

8 




m 


s 


s 


fi 




CM 
CM 


in 

CM 
CD 


s 


CM 


s 


CD 


CO 


CM 


5 


CM 


Rl 


O) 


s 


S 


(D 


s 


« 


r- 


^ 


CO 



s s 

S 8 



O) •— CO in o> 00 



ID T *- 

CO *- CO 



T »- 1- 



tO CO 
CM r*' 
CO to 



(O »- V o» 

Scm' ^" ci 
O) in (O 



r- (D 

Sin 
en 

2 s 



r- CM CO 
O) oo <- 
CO 00 f^ 



5? 8 



CO' M'' 

5 S 



Q O) tp Q fO CM 00 
OT ^ ^ O CM (D CO 
CM ^ CO 00 CM in CM 



in CM 5 

(N O) O 

ID (D 



5 fO *o 
(S O (D 
in CO CM 



8 « 



»- CM CM 



CO ■^ ^ 






s 


g 


CO 

8 


s 


8 


in 
tn 


CO 

8 


CM 


o 

CD 


§ 


o 


to 


oo 
in 




CM 

to 

CO 


8 


O 


s 

CM 




•- 


CM 


CM 


CM 


CM 


^ 


CO 


00 



in CM 
r-- CO 



oo n op 
CO en in 



in o* in 



CM to o »- 



CM to CO CO CO 
to CM 0> CO 2 



o »- »- 



S g 



s s 



5 S 

ro r». 



§ S 



S S i? s 



to to »- to to 



£ 8 



<n 
»n 


in 

s 


S 


s 


1 


8 


CM 

in 
in 


to 

CD 



U) •- to ID OO 



to to •- to (D 



(0 (Q 

3 ^ 



O OO □) o> 



to to in Q 
CM r^ oo o 

CM ^ CM CM 



8 


i 


OO 


tn 


8 


o 


s 


8 



3 2 

tn m 



8 


in 


8 


s 


CO 


(D 


in 


CM 








m 




CM 










s 


I'} 









CM O) m -v^ 
in" to fo" lo' 
to in in ^ 



(D o S 



O) CM oi 

*- in 1^ 

r^ oo tn 

tn 0^ CM 



8 


I 


in 
to 


CM 


§ 


T 


in 

s 


en 


in 
to 
in 


1 


^ 


CM 


CM 

tn 


tn 


s 


3 




s 


(O 


S 



S 8 



T- tj) a> 



in en to 



^ CO CO 

»- tp o 

(D ^ in 

co' to" cm' 



i ? 8 



in 7) CD 
(J)' tjT to 



(7) (O CO in 



tN 3 

to tn 

CO O) 



■* in O) CN in 
^ o to CO to. 



*o •- 



0) E 
I ^ 



T CM CO •- 

r- CM to to 
tn CO CM o> 



<- CO CO 



a s 

r*" to" 
■^ rn 



CM o "- 

T- .- CM 

O CO »- 

to" cm' cm' 



s s 

to to 
<n CO 



tn in h- 

s ;:' §' 



(A 


o 


r 


■o 


3 


m 


4^ 




V 


V) 


(r 


m 


^~ 


(- 


< 


Irt 




0) 


'* 


J' 






^~ 


(rt 


d) 


0) 

3 


X3 




l« 




1- 


< 



8 8 

in o 

^ CM 



-s £ 



Q m 

in r^ 



(A t/> tf> tf} 



CN r-1 to 



5u5 



8 8 



8 8 8 s 

•- CM m •- 

4A M (A M 



«A (A (/> 4A 



T) U-; <D "O T3 

1 « ? i i 



t- CM CM 



S 5 



8 8 8 

»- CM m 



40 



Individual Returns 1996 



T3 
0) 

3 
C 



0) 

E 
o 
u 

c 

(A 
I/) 
O 

O 

■a 
a> 
♦rf 
v> 

_3 
< 



N 

(0 

>» 
x> 

in 

E 



X 

I- 

•o 
c 
« _ 

C o 

E S 

3 S 

?! 



^ 

r^ 


r- 

S 


s 




s 


? 



CO ^ 

CO lO 
tN CO 



r- t "^ t 



CO ^ 

CO uS 

CM CO 






JM >n 



CM o 



CO in ui 
en ^ OT 
(D .- a> 



CM CO 

m CN 

CM CO 



S ' 



CM CO CO 



y- CO *- CM 



rt 






,- 




3 






CM 


CM 














CO 




»n 


8 








r^ 










IM 


^ 






r 



•- c^ 

3 S 



J p- O) CM in »- t 

* (D CO CO CM ^ 

rg r^ CN r- o 

in' T-' cm" cd' co' 

(O 3 ^ (D f- 



S 8 



1- r^ 



:^' s s 



s s" 



CO p 





(0 
CO 


CO 


CM 


Si 






r* 


r* 


§ 


CM 


s 


co 

CO 


<o 



2R r* cO 
in' co" ro' 



CD CO O) 



r IP f 



5 CM tD (N 

CD OO O lO 

to r^ CM (D 

r^' (D co' eo' 



is 

Z 



CM CO en 

JM fsi- ^■ 



CO in 

rt CO 

O) CM 

in cm" 



in CM 3 



CO in »- 01 
CM CD m 1- 
o) CM tn N- 



jM r* 



CO 



tn CO in 



SCMCnCDCTJCDOpfDCOm'- 
incnrtcDOTcocJincOT^ 



!S 



10 oi i7> S CM 
1- *- CM T- -q- 



(D CO 

S 5! S « S" 

»- »- T- r>j 1- 



3 



? 



in »- in ro 

CJ) to CM M 



CO 

s 


in 


§ 


(O 

8 


CM 


SI 




s 


o 


s 


s 


CO 
CO 


s 


o 


£ 


S 


(J) 
in 


s 


5i 


s 


s 


en 


s 


CO 



^ ^ to 

*- (0 1^ 

o ■* in 

3" 1^' ^ 



N 5> 



01 O 00 



o 




u 


D 


c 


F 


., 


CO 


b 


>. 




p 


U 


1 






3 




o 


F 


V) 


Si 


it) 


s 


c 


? 


3 


m 


«rf 




(1) 




cr: 


a; 










< 






4> 


^ 


a> 










0) 


0) 

5 


^ 




ra 


— 


»- 


< 



S ic 



> lA 


T- 


in 


1 r- 


CM 


s 



r) (T) ^ r* 



i ? 8 

cm" cm' m" 



(O CO <n 
?> CO 3 



s a 5 

o en ^ 



in CO •- 

' 2 !? 



s 


s 


in 


in 

CO 


s 


s 


s 


CO 



S^ en 
CD T- 



s 5 



rv* tn CO o CO 
r- Q Q in ■•- 
(O in OT r~. CM 



m (3) »- r«. O) 



en 3 '" 
d) in In 



S - r 



com'-co-^incMCMi-^iDS 
r-co^tNrMt^r^r»-CMr^co 
CM m r- oj o CM_ CM_ {D_ m r^_ p_ 
O)" <Ni r-.' T-" CO* in" co' c*) f^ 
^wcMSin5a)inin 



I I 



SI 


1 


s 


CO 


s 


CO 
CM 


V 


2 

CD 
P- 


s 




s 


m 

CN 


s 


8 


P: 


a 


§ 


s 


CM 


s 


s 

CO 


i2 




S 


»- 


•- 


*- 


«- 


»- 


CM 


^ 


CO 


to 


m 


CM 


CO 



to T- CN 



;9 !S 



if 

z 



3*" in S 

CO CO 

y-' to' V 

<n *- CM 

CM CO CO 



in CO r^ O O) 

S o 3 en ^- 

•- K? 5 <o Q 

CO in CO *- in 

CM CM ■^ ■* r*- 



8 



CO CO 

^ CM 

CO to 

S ::■ 3 S 



^ in CM 
1- ^ r* 



to CO in 



CM CM CM 



? I ^ § « 

S S" r" 3 S 







-. ? » 



• * * ® o in p' in g' g' g" m" 8 o 
3 




R in o m g g g 

O ^ CM CM CO ^ IQ 
1- M M M 4A W t4 



f I I I I I I 1 I 1 I I 



8 8 



^Rotnoingggmoo 



z 



Basic Tables 1996 



41 



■a 

0) 

3 
C 
'J 

C 

o 
o 

I 
I 
0) 

E 
o 
u 



(A 
O 

O 

■D 
0) 



< 



a> 

N 

> 
n 

E 

«^ 

X 

ra 

I- 

•D 
C 
(0 

i2 

c 



(A 

3 

< 



O B 



I/) 

0) 

u 

k. 
3 

o 
w 

(/) 

c 



0) v> 

< ^ 

• (0 

« i 



E S 



E - 



if 

z 



(n Q o» 

(D in u? 

(0 CO (O 

o" o' id" 

r i^ r 



§ 1 S 

n o 



S 3 



■n Ol 



(*J O) CM CN 



Si s 



to r^ 



' S S ' 



SOT OJ 

(N tn' T-' 



r 



^ <J) CO CM 



»- »- » 



cn «r) CM 



« :: 



:= 5 



s 


^ 


3 


8 




if) 
o 


CM 


CM 



^ i? 



n lO to 



CM in m 
CM r^ uD 
■^ in « 



CM fO ^ 



CM CM oo r»- O 

CM CO O r^ CM 

CO CO CM CO CD 

?5 to o" oo" 

O in ID (7) 

T- CM oi in 



8 t 



CD <D *- 



5 


8 


S 




CO 


CD 
CM 


8 


S 


3 




cn 
5 


!« 

(^ 


S 


CD 

5 


Rl 


S 


CM 


CM 
CM 


CO 
CM 


CO 
CM 


CD 


(O 


3 


SS 




S 


o 


CO 



in 
in 


CN 


8 


i 


CO 


r^ 


h- 


a 



00 t^ ^ Q 5 rt 

h- CM o> in 5 N 

fs* in (D »- ^ o_ 

tp" cn' (D o' (o' 2* 



CM CD •- in CD 



CD CM <- in 



ri CM OT r^ 3 

CD in (D CO o 

^" (!>" in to" cm' 

r-^ oo CM r^ »- 

^ ■^ CM CO CD 



CD ^ 










f^' 


co' 


CM 


CO 


CM 


m 


Si 


s 


O 


8 


^ 


■^ 


CO 


O 



(D CO CO 

CO CD in 



in o> OT CM 
(0 *- cb cj> 
(B CO In »- 



CO in TT 
r- in CM 

fO CM o 



03 CJ) CM 



^ (O 00 »- 



8 8 



CM CO 1- 



^ f- n 



CM CO <- 



to CN 



? s 



CM 0> O) 



s s 



O) O '- »- 
cn CD CD r^ 
T- in 5 CO 



CO CM in 



S in 



U) CO r^ CD 

CM CD CM CM 

Ol CO CM P- 

^' co' cm" (D 

CO O) f CJJ 

^ in in 



CO r- ■^ 
cjj in CM 

Ol *- CM 



CO in CO »- 



s s 



2? 5 



if? 2 



<- »- CM CO 



m (D cn 
lo ■•- m 

co' 1-' JD 



<- CD 



T- CM CM CO 



m CM (o o ■^ 
CO CM oi r*- CO 

T- t- CM CM (O 



CM m to 



CO *- ■■- 



in CD o 



cn ■>- CO 



CN t- vn ^ ^ 
^' T-' CM cm' in 



8 2 

co" r-' 



uS O 

^ as 



^ m O) oo CM 



CO o_ o 
cm' cm' in" 



CO 


i 


in 

CO 




§ 


CM 

CM 



o <- ^ 



5 

ID 


in 

CO 
CM 


CM 


CN 



^ cn T- 

^ CO p- 

^ <n in 

T-' iri CT) CO CO cn 



s s 



in CM en oi CN 



<o ^ 



CM CM 
CO (^ 
CD CD 



m (O •- 
CM CM in 



i? 8 



CO cn CM »- »- 



cn CM CM in 



CO »- m CM CO 
CM CO o in o 
CM CM in ^ o 



^ in CM 



CM CM CO cn CN 



#8 



s 

^ 


O 

5 


o 

CD 


s 


CO 
CO 


CD 
(O 
ID 


8 

CM 


8 


CO 
(O 


S 


^ 






« 

^ 



cn CM CO 

o o o 

in T-' o" 

f^ ^ r^ 

■.- ^ P-. 



5 S 

to f- 

f i § 



■^ CM OT in 



5 2 

r-" r- 

CM CD 

O CO 



^ ■w- »- *- CN CM CO 



CO to CO 



CM CN CD 



OO CO CO 



rtCMrStO SotcScd 
coo»-<n ^-oioin 



m 9> CO 



O) CO CO CM O) 

fo f- in o *- 
CO CO in m cn 



CO (D m 



3 I 



5 8 





« 


§ 


i 




8 

o 


a 


s 


cn 

CM 


o 

CO 


to 


1 



8 8 5- 
8 8 S 



f~- •- 



t 1 



r- CM CM CO 



kn o o o 



2 * ** 
£ 1 £ 



*- m T- 



s s 



SI s s 




42 



Individual Returns 1996 



S E 

.? 8 



S S8 



(O u^ oo <o 



CO CM OO 



O CN 



CO CM Q r) 

UO (O CO *- 

CO CM to to 

vo r* CO g> 

• ■V -fl- Ol 

1- CM CM 



s ? 



<- o> m 



CO o (S 



(D CO" 



O « CO O *- 



3 ? 



a> CO m 



lO CO (D U) 



CM p 



cn at 
in (5 



^ TT ^- 



SCM CO Ol Ol 

f*- O) in CO 

to co" <n" ui o" 

r- CM (N tN r^ 



(0 o 





CO 

CO 


in 


CO 
CN 




CM 


m 
r^ 


S 



;?" ? 



f i? 5 



5 5 



1- CN T- CO 



(0 tD ^ 



s s 



N- ^ *- 



Scm' 
CD 



oi o> CM in 

*- CM <- »- 



S 8 S 

o oo rt 



cj) CO (o in 

SCO ^ Q 
CO ^ o 



CO 


S 


.?; 


CM 

in 


o 
in 


s 


(D 


CO 


''T 




CT) 


in 



2 8 



s 


cn 

ID 


8 


in 

s 


in 


8 


CO 


CD 


O) 


o 


r- 


CM 



*- 00 in *- 

0> CO O CO 

oj r^ 00 CM 

CO" Oi tp (O 

?fM 5 '*' 

<- O) in 



s s 



^ r- CD 
CD in CM 

5 T- o 



CO (D CD 



5 S 



CM CD CO 



CO lO *- 



o CO CO cn 

(D ^ CN CO 

<-" oo' cm" ai 

(o CM in CO 



<- CM »- CO 



^ m ^ CO '- 



S Si? 

o' 

s 



oo 

3 


cn 
o 


CN 


0) 


(N 


CO 
(0 


CO 


s 


^ 


CM 

S 


CO 

s 


CM 




r^ 


CO 


s 


§ 


s 




'- 


CN 


CN 


CM 


*- 


CM 


■■- 


CM 



8CN CO 
CO in 

i' J ■"■ 



a> CO (^ 



CO ^ CT) 

CM CM (7> 

§CM S &1 

CO ^ r^ 

^' <-" ^' cm" 



S 8 8 

o T- -* 

co" V to 

g s ''^ 



S CM 



iff 

z 



CM 


§ 


8 


ID 


CO 

to 


CD 


CO 
CM 


S 


g 




5 


(O 
CD 


s 


1 



i a 


g 


pv. T- CD CO 

5 s R i 


i 


f- 


5 ? 


S 


CM m ^ 


in 
in 





8 


CO 


CJ) 

5 


i 


CM 


g 


CO 

s 


§ 


§ 


oo 


5 


CO 

3 


CM 


1 


f- 


TT 


CO 


ffl 


in 
o 


5 
u^ 


s 


CO 

■5 


r^ 


CM 


CM 


tf> 


'" 





■o 




c 




ra 


^ 


SS 


^ 


r 


p 


<i> 




E 








(/) 


c 


3 








T1 


o 


<f 


^ 



CN <- 5 in 

1- P*- CO CD 

in m CO ^ 



in CM cn CD 



cn 5 





s 


CM 
CO 




cn 


CM 


s 


^ 



8 a 



o CO CM cn 
1^' ■•-' co' ■^" 
in in in (0 



to CT) CO oi 

CM (b <o (Q 

cn in *- to 

<d" (o CO co" 

O OT CN 00 



I - 



^ r^ 



S s 



m 

3 


CM 

s 


£ 


cn 

CO 

in 


in 
o 


CN 


in 
in 


1^ 

CO 


CM 
(O 


in 
5) 


in 




»- 


9 


^ 


(O 


CO 


r^ 


CO 


r^ 


V 


T 


CO 


<o 



CM (W in 



CD 
OO 




CM 
CO 


s 


s 


§ 


fe 


g 


3 


P 


(O 


in 




o 


» 


s; 


in 


V 



h" go o r- -v 5 
V o (O cj> ^- n 
r- m r^ CM CM to 



(O CD (O 



W 15 






I- < 



2 8 



CO CM m fo 
ri CO 1^ t^ 
•- rM fO ■v 



(J) in ^- 
m CM o 
in 00 CD 



(^ CO r^ 

S(D CM 

to ■^ 

in do" -v" 

Q tN CM 



!? 8 


^ 


in 

CO 


s 


CM 


r- ^^ 




o 


CO 


uy 



S S « S R S 

• «- (N in ^ 



O) in CM 



S' ? 



CM ^ 



cocomv 0P5r^r^5 

*o^Q9 cooDCMinrt 

»-cococo oocoo)0)in 

en' rvj' co' co" cp' co" cm" od V 



O 00 



n 

s 



8 5 5 o m ■^ r^ 
<D g- CM Q *- 5 

•- in CD V 3 CO oi 



r^ CO CM 



(N CM 
(D h- 
O CN 



Rl S 



CN O) CM 



m c? o CD 
CM (O ■^ in 

M V» «A W> 



0) o 

.5 5) 



T) IT)" Q) 13 "D 



m oinpocD mSS 
»- CMCMco^in r-T-(N 



t ? S 

TO 3 5 



omoQCD moo 

CMCNCO^tn r-r-CM 



Basic Tables 1996 



43 



■o 



C 

o 
o 

I 

0) 

E 
o 
u 



(0 

in 
S 

o 



5 



N 

w 

W 

E 



X 

(0 



•a 
c 

(0 

c 

0) 



T3 
< 



0) ^ 



o 




o 


•J 


c 


f 


. 


nj 


o 


>^ 


in 


f:^ 


0) 


1- 


(> 


1 






3 




o 




(0 


Ifl 






V) 


O 


c 


T) 


^ 




3 


ffl 


^rf 




V 




n' 


V 






^ 


h 


< 


W 



S g 



E - 



S ^ 



S 


CO 
fO 

o 


5 


g 


S 


PI 




8 



r^ h- »- in ro CM 

o ^ o (N in CO 

CM rt »- r^ <o O) 

CO CNJ r-' CO m" <£>' 

00 (NJ (O O CN *- 

CM ^ CM to 1- 



s 


9 


i 


CM 


CO 

s 


§ 


8 


^ 

R 


CO 


o 






in 


o 






CO 


to 
























V 


CM 






to 


'" 





CM CM <- 



3 :: 



^ »- 1^ 
-- O) r^ 
h- ^ CO 



S « 



S i8 



CO CM CM <- »- 



^ CO rj CM »- •- 



CO in 

g 8 

{6 in 

CO (D 



2 8 S 

*- ■^ CD 

C5 (d' co" 

3 oS o 



CO (O CM O) 

o) en CO m 

^ I se r 



rt to cB oi ui 



rw .- *- I- 



« s s 



CM CD CM 



to CO cn 



(D tn CM. CM 



;p s 



o *- »- 



CO CO tN 
*- CM to 



CM <J> CM 



n 


in 


CM 


in 




m 


r- 


K 


cn 




f^ 


' 


5 




r 


s 


f^ 


in 


(M 

to 










•v 


f? 


" 


cn 



in en in 00 



in in r^ 



CM CM CM 



s s 



in <- CO <- 



in CO in 



m CM in (J) 



*- CM CM CO CO in 



CO in in 6 

»- CM CO ^ 

^' flo' in »-' 



to iTS 
(J) to 



r- CO in »- 
co' co' in 



CO <0 CM 



s s 



(O CM in 



m to CM CO 



CO (D 

to »- 

CO CO 



to 
to 


s 

CM 




s 


5 


■^ 


OO 


in 


*" 




s 

h- 


1^ 


CM 
00 


en 

CO 


(71 
CM 


en 


m 
to 


s 

in 


^ 


S 



«- ^ CM 



CM »- *- 



<- O 5 CM 

CM ^ to r«- 

cn to CO CM 

8 8 



O) CM lO 



S 8 



3 S 



in (O 



CO CM «i^ 



to CM 00 



s s 



8 
(O 

m CO 






lO ^- (0 CO 



p in to 



tN 

in 
en 


en 


CNJ 

en 




in 

CM 


s 


eo 




o 


s 


§ 


S 


s 


o 



OO CM CN in 



O) CD in (p 
OO 00 cn a> 
o o »- »- 



CM "- 



CO OO CM 



JM CM 



t- ^ CM 



S 8 

in in 



en m OO cn 



CM CO 00 



s 



O) CO 
CO to 
O in 



° S 



CO OO CO 



to CM ^ tN 



CM to in oi *- 



O) CD to 



T- tN t- CO CO CN OO 



to CO ■^ N- ^ op 
25 01 ei T ^ o 



in 

8 


CO 


s 


(0 


in 


r- 




CM 


(N 



CM OO to in 



r^ T- r- 



3 S 



CM to to (31 



^^J CO (O 



8 § 



S S 



S 8 



o 


§ 


o 

CM 


§ 


CM 


s 

OO 


in 


CO 


in 
in 

tN 


s 

lO 


8 


CM 
P 



(D O) CO in 

O) CD Ol O 



in T- en en in 
T- O m CO to. 



(31 en 

S 8 

co" co" 



O 1- »- 



t- CM ■»- 



to CM m 



S 8 



r- to to 



^ cn en *^ 

CD to' co" W 

en r^ CM «o 

Ol to If) r*- 



5 CO 
CO CO 



cn CN CO in 



»- CM to 



S 8 



^ CM *- CM CM *- 



*- CN CM •- 



CJl (31 CM 



CM CO CO CM 



CM *~ CM (D *- 

CO* in 5' cm' (n 

to CM CO o o 



00 to cn (O 



5 O ^ h- 

(71 CN in to 

CN CN to ^ 

S" S 2 8 



00 CN in 



T- 00 CN (O 00 (O 



CM in CM 



00 CO in 



f: 
5 



5 3 



S S 



CO ■•- OO m to 
^- 0> r^ to CO 
to to CO CO o> 



(0 



Ol 

« E 

# 8 



8" 8 



W i_ 1- 



E 

3 


3 
^ 


0) 


^ 


g 


g 


£ 












in 






t/i 


«)9 


m 


♦A 


< 













8 8 8 

o" in' o' 

CM fM to 

www 



8 8 



W W W M 



8 8 8 8 



tN tN CO 
WWW 



8 8 



in o O O °- 
r- »- CM in 1- 



44 



Individual Returns 1996 



o r^ oo (D o in 

r^ r- ID t^ 9) m 

^ ■^ 1- 1^ n oi 

CO* V 3 Oi t£> If)' Q 



S 2 







8 


S 

IT) 


oo 


PI 


s 


r 


in 


P 


in 


3 


^ 


en 



S SS 8 ' i? t 



S S 



f i" 



Q tn (Q 
en (O <o 
f.- p- p 






CM rsi »- T- 



r 



s 


If) 


s 


8 


i 


(0 


r 


jr 


f 


r 


1° 


so 



CD m f^ 
rt »- o 

*- CN 



•o 

C 



o 

o 

I 

V 

E 
o 
u 

_c 

V) 

(/) 
o 

O 

•D 
0) 

*-* 

cn 

_3 
< 



N 

(O 

>< 
Ji 

(0 

E 

0) 



>< 



■o 
c 
ra 



l 5 



1- o r^ 

Ul rO' CNl" r-' 



en S 
U-) to 



o> CM 
in op 



S 8 



CD a> <n 
^" CO in" 
«- h- o 



g 


8 


in 


s 


s 




in 


m 
m 


»n 

CM 


? 



8 S 

«- CO to 



oi C7> in 



»- CM tM 



(N CO CM 





<n 


^ 


r^ 


5 


(^ 


B 


^ 


s 


JR 


•sr 


R 






CM 


CM 


m 


?^ 


in 


CN 




■T 


in 


rsi 



CM in CM 



o> CM en 



s s 



S 3 

in CM 



CM CO »- 



r> 


c*> 


CN 


Q 


^ 


1^ 


m 


s 


^ 


V 


in 


n 


o 


in 


in 


m 


CM 


3 


m 


m 


s 


r^ 


CM 


(n 


<(i 


fM 










CO 




to 


to 


in 






CM 


oo 


r 


S 


O) 


.?; 


s 


in 
o 


,? 


s 


en 


CM 

in 


en 
in 


in 
m 


? 


fM 






*" 








tn 




T 


CM 


fO 








'T 


o 
ro 


CM 

m 


W 


» 


en 
en 




s 


m 


3; 


in 


S 


8 


CO 


CO 


r^ 


OJ 




■T 


CD 


CO 








'T 




P 


















s 






S 


in 




^ 










« 
















r- 






r^ 


■V 


CM 


CO 


n 





(O CO CO 

-. .- , 1- CO ^ 

csj CO »- 1- r^ CO 

SfsT ai to ctT 

CN ■n- O us 

1- *- »- ^ rt 



CM CO fO CO 



i ? 

z 



a> to 

00 '- 

in in 



s s 



ro to to 



1 


tn 


CO 
CM 


^ 


CO 

o 


ig 


g 


s 


oo 


m 



p r 



8 


CO 

S 


in 
o 


8 


s 


to 

8 


i 


1^ 


CO 
CO 


to 

CN 


CM 
CO 


ID 


tD 


^ 



in 01 CO 



oo CO (31 



in ^ 

m in 
in CO 



in in o *- T- 

CM »- CM 1- 



CO 

o 


ui 


CO 

in 


in 


in 
in 


n 


m 

1^ 


to 


8 




y 


CO 


CO 


■v 


in 


in 


o 


T- 



to to «- 



CM <- CM 



t 0) 



(71 CNJ tN 

1- CD ^ 

o in CM 

to cm' to' 

to (D (O 



CM CN m CM »- 



CD oo CM CO 



O) p 



CM CM CM oo r^ 

O) CO ^- 5 CD 

»- in CO tD CO 

T-" op' to' m' to 

*" * Rl S S 



m CO o ^ t 

CP CD 5 CM 
oi CM CO ^ 



•- CJ) CM 









Q 








r». 


5 


CN 


(N 






« 


V 


(^ 


r^ 


a 


a 


s 


CO 


8 




fO 


to 


in 


en 


m 








(T> 




Si! 
^ 












CM 


!H 


ff 


» 


CO 


!¥ 





CD oo in 



t a, 



h^ Q ?? S 
oo O (D CO 
(D ff>' 'V 0» 
(DOT'*?) 
^ CN - J 



(M 



r^ 00 en 



f' ^ Rl 



<0 m in 



m CO (D CO 1 

CM oS »- 5 

CO CD to CO 

id" to" 5 CJl 

® Oi ^ r> 

^ CM - t 



C o 

« 2 



CT CD 



5' cc" 

i 5 



in o) r* 

s s s 

in in m 

SCO D 

1^ r* 



2 S S 



SCO S CO CO 
^ CO Ol »- 



CO to 



i? s 



CM CM to CN 



^ »- CM 



CM •- CM »- 



3 
i 5 



2 5 



SCI O) 

CM ^ 

CN CO ^ 

to' go CM 



S)o«- mioincotD o 
tfOOh-co oio»-CMa rt 



2 3 



S 



CO in CM in 



m g> en (o p 

UJ O) 1^ OT fM 

to CO o r^ in 

r-' «■" (D ■w" in 

in CD in O) 

CO m in 



to •- CM 



!8 S 



2 S 



o 




o 


-1 


c 






«) 


o 


nT 


(A 


^ 


0) 


^ 


u 


1 






3 




o 


F 


<0 


S 


(A 


s 


C 


■o 


^ 




3 






n 


« 




ct: 


0) 



(D CO CM 



^ CM en CO 
f^ o o' cm' r- 
T- 1- r-^ CD CD 



CO »n CO 

iri CN T-' 



s s 



en (o in 



•- CN CN 



CO (o in 



!?■ 8 



mi »- CM r*. 



b ffl 





1 


§ 


§ 




3 


to 

s 


to in 
en V 


to 


jr 


5 


S 


ij 


en 
m 


S 


8 


8 S 


tN 

r 



5 fc 



^ m CO 00 CO 

in O) tN ■^ <■ 

(71 to 00 in »-_ 

in "A o o m 



(0 = 
H < 



8 S 



'-'-Oin oinoQQ inooQ'-'. 

a^«- CNCMCO^uJ r^--CNi35'~ 

MM MMMMM 1A ^ ¥^ ^ ¥t 





in Q O Q 
CM CO ^ lO 
M M M M 



8" 8 8 

CM in 1- 

M M «9 



8 8" 



-^Rom oinoQtD moo 
^m*-*- CMCMco^m i^»-CM 

MMMM MMMMM V* tA *A 



Basic Tables 1996 



45 



•a 

0) 

3 



C 

o 



E 
o 
u 

c 

« 

2 
o 

■o 

«-* 
w 

3 
< 



0) 
N 

w 

E 



K 

■o 

C 



c ° 



3 5 

<l 

E ™ 
o I 



(A 
V 

u 

3 
O 
(O 

(A 

C 



0) </> 

tT3 



« 5 
(0 = 



E g 









I E 



8 S 



^ ^ 1^ 

r». 3 Oi 

in o T- 

T-" r>j CO n' 

5 i^ 18 ? 

cm" to CN 



S(D »- 5 to 00 

csi CO ^ a ^ T- 



s s 



£ <*? 



i 


n 


§ 


s 


s 


5 


5 


■w 
■w 


s 

00 


s 


8 

CM 


s 

•» 


n 


in 


^ 


o 


m 


■^ 


PI 


m 


■q- 






(N 


Si 


Rl 


!2 


s 


s; 


CD 


(X 




CM 


U> 


o 


vn 


o> 


rg 


"? 


■i? 


CO 


O 



s s 



K * f: 



CT) CM CN CN 



CO (O (O 

n (D oi 



S £ 



CN (N to 



OT ■•- *- 



^ s 



(D rn en 

tB 3 r^ 

CM CO r^ 

ro' oj 3 

O ^ CO 

CVi O CM 



CO 3 ^ (3 

r^ oi r- in 

CJ) 5) CM CO 



§ i 



s 



cm" oi 



s s 



r- *- o 



01 *- 

CN O) 

?C^' 



Sbi to 

CM rt 

CD O) OO 

■o- rt CO 

* o •- 



^ ■•- CM CM 



ri £ $ S 

»- (O f- o 



O r- 
in r^' 



i 




% 


s 


3 


s 

CM 


CM 


m 


^ 



m ID 

O) in 

cm" m" 

8 



in Q '- (S SD S 4! 
CM (D o> iJn o O (D 

CM CM to -^ CO CM oi 



CO <o 

fs. OO 

CM C>J 



in" t^ 



(O to 
CM 



<0 ■n IV 

CD r- O) 

T P. '^- 

O) r*- In 



00 CM CM CM 



CO Ul CD 



£ S 

CM in 



s ? 



3 S 



^ CM CM fO 



CT> <7) CO 



S S 



r^ in 



J! 8 S 



0) 


S 


o> 


in 


T 


"" 


o 


§ 

CM 


CM 
£ 


'0 


fV 


CM 



in m CO 



(0 00 00 



o> in 

S 8 



cm' O) 



(D CO O 

T- CM «- 



(D n 



8 S 

OO T- 



CD 



CO CO CM 



^ CM CM 



rj »- ^ 



CM CO CM 



to in 






CO CO 

in o 

8 ? 



T- CO tfa CO ■^ 

CM »- CO f^ CM 

r-' ai co" co" '- 

r^ CN in •- '- 

OO ^ in to CO 



u> 3 <p 
CM a> (S 



CO in 
in CM 



s s 



CO O) 
cjV •-" 



in (O CO 



«- •- CM CM »- 



■^ 0> CD OO CO 



CO CO CO 



in in 

CM to 



§ 


? 


i 

CD 


CM 


ID 

S 


§ 


in 


(J> 


in 



^ ^ C0_ CM_ C0_ 

*-" in co" V r-" 

CM ^ O *- (O 

CO OO CO o* m 



CO m CD U5 m 



*- CM CD in (O 

co' o" m" cm' ■^' 
t- •- ^ in 



in in (D in CO 
CO CO »- r^ 3 



in CO in CO 



in CD in 



CM CO in 



s s 



<- o o »- 



CD CO h- (D 
^ Op CO O) 
CO O CD ^ 



CO in CO 



o 


<D 


CM 


P^ 


10 


n 


CD 














CM 



CM r- »- 



CO in CO CD o 

cd' cm' cm' co" cm' 

cd co cm cd o 

CO CM '- »- ■^ 



5 S 



in h- CD »- CD 
»- CM O •- CD 

in in CM CM in 



o 3 -v 
lO -H- ^ 



s 


s 


! 


s 


s 


CN 
CO 



8 3 CM CO 
in *- in 

00 OO CD (O 



CM CM (O 



CM CM CM »- 





CM 


CM 


CM 
£ 


S 


CD 

S 


in 
CD 


s 

U3 




r- 


CM 


'- 



CM CD CO in I 



ID CM CM 



8 3 S ? 

CO a> CO o, 

r^ cm" co" <D 

*- »- 3 O) 

• 1^ in m 



8 



OO m 01 

OO CO 
(O CD 



s s s 



r- o 



a 8 



3 m 



o in 

CD O) 



r- CM CD in r^ 
r*- CO oi CD V 

CD 0> CM CM CM 



CD CN CO 

CD CO >^ 

CO 3 »- 

cm' » 



8 § 



8 ° 



CD CM m CM 

1- CO in in 
m" r*-' in cd" 



m 


^ 




01 


3 


X 


<D 


a 




S 


C*l 


(0 


3 


CM 




h- 


f* 


CM 












CM 






S 


£ 


C 


?; 




CM 


(D 


■^ 


(O 




m 


B 


o 


a 


■^ 



CO *n CM 



uS 


CM 


CM 
CO 


CD 
fO 


5 


^ 


o 
in 

CM 


CM 


in 

s 


s 


CM 


OO 


CD 
CM 


s 


in 


CM 







CM in 



CM T- CM 



SCD 
CM 

CD in 



OO (D CO 



S 8 S S 2 

T- CO r^ (O (D 
5 JN" JN r' CO 



in o *- 



P r 



r^ i O 

m 3 o 

P r ^ 



o in (D 1^ 

»- CM o o 

;- JM fM p 



^- r^ in to 
CD 'V (^ m 

^ fM JM u^ 



CM CM in 



r^ CM CD 



r f 



8 8 



8 ^ 



E 

£ 

< 



8 8 



^ trj .- 1- 



fO 3 



CM CM CO 



»- » w 



1^ ■^ 



8 8 



8 8" 



» S 



^°. oin o ir> Q Q Q 
■r- ir> r ■^ cMrMto3in 

4AMMM t9*»W»**e4 



in o o Q 
r^ 1- CM in 

fA V* tA W 



CO r^ CM CM m 
CM in m CD f^ 
CO in CO ^ 



5 
§ 



■c ^ = 



46 



Individual Returns 1996 



0) 

E 
o 
u 

c 

M 
U> 

2 
o 

■a 
o 

*•» 

M 



•o 

< 



a> 

N 

c/5 

>. 
n 

(0 

E 



X 

ra 

H 

■o 
c 
ra 

w" 

c 
« 

E 

V) 

p 

< 

0)' 

E 
o 
u 

c 



(0 

u 



o 

CO 

c 






c 
o 



ra 

> 



1% 



S S 



mm T- 



m to in (o 



s 


S 


(D 


^ 


C4 


Si 


(D 




S 












r^ 













S^ a> to r-- r- to co 
^ a> r> «o 1^ O w 



.- ^ tfi in 



m m (O CO CN 



o .- »- ^ 
oo (D CO a> 

CSJ CN CM *- 



O ■^ (D CO •- 

r- CO CO T- oo 



r^ CM O^ CD 
CO CO CM O 

to m to CO 



So *- »- *- 
CO (O to en 

CM CN CM CM »- 



m CO r- 
to ^- *- 
m (b to 



r- mcointTJCo O'l-i-cM 

h- <O(O*-CT>0) »-•— (OCO 

(D t^ m lo fD •^t (b^cofo 



^(j>«nh- *-*-<ototo 
r-o6<Dtb tntO'Vtoto 



CO CO CO to 



CM CM CM 



CM to (7) CM O 

in o) m to to 

CM T- <- ^ (b 



f: S 











r*. 


,_ 












CO 


o> 




o 








u> 




m 





CM CM »- 



m u) m 



8 :: 



§38 

CO CO »- 



S t 



8 a 3 

(b 00 (b 



CM o 5 o 

01 o> ih (o to 



|i 

b ffi 



CM in to 



O) r^ ^- o> 
to CM in to 



m to CN »- o 



m CO tM »- o 



in oo 
r^ CM 
in to 



uj CM oo m 

in V CN CN 



moco'n- *-r»-m»- ooinoor^-o 

T01CM»- OitOOCO tOtOCMCOS 

tbtoiritn iritd'^iri -^in^rJcN 



tD r^ 00 

^ (D S 



oi in to 



3 8 



tN CM CM CM 



to CO CM CM 



h- in (D to to 

r^ ■^ to -^ r- 

Cvi CN CM CM CM 



in m r^ CM 



II 



00 ■- to p^ ID 

»- •- in ID to 



i¥ - 



CO 5 r^ 

to ^ to 



(D CO ^ CM 

f^ (D CO rJ 

CO CM CM CM 



CO CO ■.- 



SO) OQ Q) Op 

CM to O \f> 



in (D op Q 

■»» to (fi CTl 
to CM T- »- 



o6 SS to to 



O £ 



c 




0) 






E 


0) 


r^ 


o 
o 


£ 


1 


5 


> 


(Q 


o 


li 


■* 






O 


T- 






r 


0) 


<i> 






n 


£ 



- E 



Sf^ IQ 
in in 



o Q CO f^ o> 
»- O tO O) CO 

r- to CM ^ *- 



<- 00 m r^ in fO CM 
to CO o in in V CM 



rt ^ 5s 



I § 



;; a 



S I t 




8 



in Q Q tj in o 

CM CO ^ in r^ 1- 

M tA ^ M t* M 

Q) (D (Q <p 

? ? ? ? ? 



-- e 



? ? 



M V» «^ W M U 



Q tD in o o 

^ in r^ r- CM 

M M M M M 



Basic Tables 1996 



47 






s s 

CO lO 



5 5 8 









lo n ao CO 
a> o in o 
V ^r n CM 



S E 



CM o> in 



s s 



CO (J) (D (o m 



€0 ID CM »- 



S 2 



r) r) ^ 



CM *- *- 



Oi a iO ID ^ 



o 
CO r-- 



O) 0> CO 



CM to CO 



CO tn iD 



s s 



:: S 5 



oo CD in in 






§1- minvr* »-CN*nipcM cmQ(D»-0) 
n ocov»- inoicM^o r«.»nOT(D(o 
T^ CD mmmm mm^vco (Ocn^-t-o 



S CO « 



r-OcorgO r-tnflicDtO 
mtD^^coi C0tM»-»-O 



Is 






m in ^ 



;% ifi 



3 s 



o) (D tn 
CO (B ^ 

O) CO f^ 



!? S 






c ffl 



*- *- CM 
CO csj CD 



(t r*. oi incMf^Q inoorjinn in 

^ CO OmCM© (DCNID^CO (O 



CO »- CM O) 

■q- T- CO o 
^ 1- <- d 



S5 ^ Q (J) m 5 
CO CM (D CO 0> O) 

o> (D ^ r^ r^ h- *- 



5 CO CO 3 



CM CO O) (D »- 



s 


? 


8 


o> 


co 


■«r 


§ 


8 


en 


oo 


(D 


h- 


h- 


O) 


to 


(O 



r^ in CD 
■^ CO in 
{Q ■^ Oi 



CO O) (D (D 



»- 1- a> 



CO m *- CO 
»- CM in f*i 

CO ^ CM W 



CM IT) CO 



in CO CO 



t ffi 



8 




CO 


r^ 


s 


s 


s 


CO 


CO 


CO 


T 


^ 


CO 


CO 



m 


8 


S 


cn 


8 


8 


s 


g 


^ 


s 


s 


s 


s 


m 


s 


s 


5 


CO 


CM 


CM 


^ 


o 


■V 


CO 


r^ 


m 


m 


■V 


■V 


CO 


CO 


CM 


■» 


CO 


CM 


CM 



S g 



CM »- *- 



U> O CD U) CO 

■.- *- d V in 

CM CM CM CM CM 



in to 



CO in 



cj> a> CM o o 

CO O <D (O (O 

CN ^ CD ^ in 

CM CM OJ CM CM 



*- 1^ Q 3 t N 

a> r^ Oi oo in »- 

S5 (D CM CM r^ 

CO in 'C CO t- 



< £ 



3 CO m CO 
in to O 'I' 
(7) cn m ih 



8 S 
:2 SI 



CM 
CO 


CM 
(O 


a 


s 



"5 (b 40 



CO o CO r- o 
o O •- "T T- 



CM *- '- y- 



oD in CM 



CO ?^ 



*8 



*- •» » 



8 0*'^ O CM 

^ 1?) 1^ »- •» 

M «« (A M M ^ 



t 1 



CM CM CO 



8 8 



O *- 

O •- •* 

8 t s 

* " 8 

=> ° o 

^ in •- 



-- CN (N 



s s 



8 8 



48 



Individual Returns 1996 



0) oi 



S 8 



D in r^ 
r* in in 



? s 



;s 


3 


s 


in 


s 


S 


in 


in 


CO 


V 


CM 


n 



s ? 



3 S 



CO 5 

in CO 

CO CM 



n CO 
to m 



m <o in 
in (D »- 
in in ■^ 



iS rt I-* 

CO CM *- 



£ CD 

p1 



*- m CO CO 



s 


s 


CO 


1 


$ 


s 


s 


s 


& 


CO 


CO 

in 


in 
at 


s 


S! 


in 
in 


CO 


CO 

in 




oo 


oo 


o> 


CNJ 


r*. 


CM 


s 


s 


s 


m 



8 S 



8 3 



fi e 



tn r- ^ 



Z 



m CM o T- c? 

CM CO en O) uS 

ed ^ CO CO n- 

■q- (0 m « CO 



1^ 9j (O 

(O (Ji CM 



o>^in r^cocgoiin 
a)g>(DiD r^^cocb*- 
oioiStS mcotoinco 



in CO o> 



c -v 
S2 



^ S 



s 


m 

CM 


5 ' 


= s 


s 


CM 


5 


m 
in 


to 


in 
in 


m 
in 


CM 

CO 



2 n 



CO CM CM 



(D CO 3; 
O) CO (J) 

(J) S eft 



in 
o 


8 


r^ 


s 


S 


CM 
CM 



il 



CO vD in 



CJ> t- 



S !? 



Sr^ Op OO 
I^ ^ CM 
O) (O O) CO 



2 £■ 



in 1- 1J- r~. CJ> 
r^ CO (N oo CO 
CO CO (O (O o 



m O) CO CM Q 

■V V a> ■•- ^ 

CM CO (O (O CM 



S 8 



S 9 



m m in »- *- 
r^ in o CM CO 

CM CO r- lb CM 



^rth-S NocoSoi SSo 



^ »- CM CM 



a 


8 


oi 


£ 


8 


(D 


»- 


T 


00 


CO 



O) OO CM CO 



in {*> (o o o 



5 3 



s 


g 


o 


1 

CM 


co 


o 


s 


C7> 


t: 


s 


a 


s 


cr> 


m 


m 


CO 


^ 


(0 



CO CO »- 



w 5 



CD CN (O 
t^ O) ^ 

cnl cn o 



1^ (O 10 CD CN 

CO N- in o 03 

to CO CM CM CD 



s le s s 

to CO CM CM 



g i 



^ (7) Ol (O 



■.- *- CN ^- 



00 m CO Q 
9 00 in o 

to 00 ^ ^' 



3 S 3 



5 CO ^ 

CO CO 

CM a> iri 

CM ■.- CM 



CJJ (p 5 CM CO CO 

»- ^ CO CO in (O 



»- CM *- 



tn g 



o o> S 



§ s 

z 



s s 



a> to (o 



r^ CM »- f^ '- 



in CO CM 



s « s 



I 8 s ? ^ a § I § S 

■g a lee ????? 

S '^£33 3DDD3 

O ^ ^" ° "^ S *^ S? S S ''I 8 8 




R mo inoQCDin 

0*-CM CMCO^inP^ 

igec c C c c £. 

^CDD D33DD 

^ ® o in o m" o o o 



o f ? ? ° 




Basic Tables 1996 



49 









18 S 

n in 



en ^ r- ff» 
<J1 (D t>~ (O 

^ ^ 6 pj 



CM r- ui 
CN o» tn 
m in in 



5 ' 
8 



S S 



CN T- »- 



CO r) CM 



I S" 



° E 



z 



3 o 5 S CM 

r^ O 03 -^ O 
n in ^ in h- 



Si > ' « ;^ X s 



O (7) 



□1 E 
§ £ 



CN O) <7) in 
OO ^ O) <D 

CO in n CM 



CD (D CO «- 
(D O O W> 



CO ^ O CM ^ CN •- 

■^ (X) O ID rsi (J) CD 

CO CD in in •jf o cp 

CM *- ■<- T- ■^ T- T- 



n CO (J) 



n to rt to in 

CO (D CM in CO 



*- CO «) 



CO •- '- 



z 



o 

OO CM 



8 


i 


a 


CO 
CO 


8 


•9 


CD 


CO 


in 


Ul 


CN 


C^l 



O »- CM »- 





^ 






i§ 


in 
















*- 


*- 


I-^ 


0) 


ID 


m 


in 






cb iX 5 



s a 



s s 



in (O CO 
o *" to 



i 2 

z 



CO CN CD CO 



in ^ 

CM CO 



in in CN 



o CO CM m 

(C CO CO V 



o) 3 

O T^ 



CO T- 



co in CM CO 



m CO (N 






CN ^ 



in 00 CD 



W <0 CM 



£ ^ 



•J 


F 


w 


CD 


n 


T3 
C 
CD 


> 


V) 



ir n 



■T- I 



s s 



■■- in 1- ^ 

V) <A M *A 



rv* CM CO 



s s 



8 8 



M «A M W 



OJ CM CO 



CO ^ 



T- W «> W 



8 8" 8 8 

<- CM in *- 



50 



Individual Returns 1996 



m 


CN 


,_ 


(S 


(N 


O) 


^ 


r^ 




r- 











3 9 

CO ^ 



Sn r^ *£} -r- 
00 (*) W CO 



tn ^ CN *- 

CO CN (D to 






S E 



iD Si 
(O (O 



CN O) (D 
O ^- u5 
CO CO CN 



CO CO CO CO »- 



CD CO CO 



S 2 



CO CO CO CO 



«- (T) ^n lo o 

CO T (D tN to 
CO CO CO CO *- 



s s 



T- T- CO lO 



o> CN r^ Q 
CO »n CO o 
m in (D (O 



3 ?j 5 



O) 


!S 


o 


s 


s 


s 


s 


s 


s 


5 


m 


lO 


■V 


«n 


CO 


^ 


m 


tn 


(O 


CO 



I ^ 



CO 


s 


(D 


s 


s 


5 


O 


s 


s 


s 


fO 


CO 


CO 


CO 


CO 


CN 


CO 


CM 


CO 


CO 



8 


S 


r- 


S 




f; 


5 


s 


O 


? 


s 


R 


Ri 


s 


<£) 


S 


(£) 


fO 


CO 


CO 


CO 


CM 


to 


rsi 


CO 


CO 


CO 


CM 



i-lDCDO) 5'<05^'- C0f^(J>CO 

^aSifiin OOTOtoo r^oDinco 

CNOOOCO 00)0>0100 T-OOO'— 



iOCOIfOO ■^h-QllD'? COOOOJCO 

iTScMO)^ CMT-o©ci r^coinoo 
g-i^oo) dooioico *-eoO'- 



s 


CO 


(7) 


t*- 


s 


K 


CO 


1^ 


to 


<n 


to 


(O 


kO 


CO 



;£ 


S 8 S 


8 


$ 


!S 


(0 


m to «n 


CO 


"■ 


s 



5 S S <- 

to r^ m (d 



r^ ^ to CN 
to to o in 

CO in to iO 



to 


s 


tN 


5* 


s 


ui 


s 


s 


s 


CO 


s 


CO 

CO 


a 


s 


S 


CO 


to 
n 


to 


g; 


s 


r^ 


CN 

to 


CO 


oo 



CO 

CO 


s 


s 


1/1 


^ 


to 




s 


s 


n 


oo 




s 


IS 


CO 

to 


s 


§ 


en 

CO 


CM 
CO 




CN 
CO 


CM 


r- 


lO 
CO 


CO 


CO 


r^ 


CM 



I £ 

Z 



CO Q to *- 

to in OT f^ 
t7) u^ to ob 



s s 



to CO IN 



s s ? 



tOOCOCp CNOCQtOO (DCOCN'-Q 

inooo tO<noocoin tocNtotOOT 



CO CO in «- 



I »- CO 

• to r-* 

CO CO 



a 


a 


s 


g 


in 

tM 


s 


r- 


o 

CM 



1 1 



■- CN "- 



8 


to 


o 


r- 


CM 

o 


s 


!S 


?5 


to 


to 


(O 


co 


o 


CN 


P^ 


to 



to 



(O op op en 
(O to CO r^ 

h- f^ CO CO 



S 3 



? S 



< s 

II 



oo mgoQin ocnS'-C 

M4A MM^MM »*^.-._P 



? ? 



a»- »- CM CN 



9 Q <2 »n' 8 8 8 P. 5 

8S» ;;MaS;i a 




Basic Tables 1996 



51 



S S S ' ' ' 



(N O 



litis 



z 



»- in in I 



w I I 



CO (o en 



(D *- CM fO CO h- 

CN O) (D in ^ O) 

h- »- to ^ CN ^ 

r-j f^ rt CM CN cv* 



$ S8 8 ' ' S 



!? 8 S 



sill 



CO n in 



8 » 



rt in 



S g 



o qt 



0> <0 Oi CO 



8 » 



CO (o m 



CM in CO 
(£) *- r-* 



<- CO CO 



(N S CO ?j 



5 O) 

O) CM 



CN CM CVJ 



1^ CO oo in 






CO CM CO 



s ? 



o $ 



CM n (7) CO in <- 



OO CO (7) to 



(O CNi CM CM 



s J 



CO CI CO 



^ 8 



O) ^ CNi r- 

tD iCi y- T- 

in CO ^ o 



CJl Ol O '- '- 
CM CO (D to Ol 






(D CM CNJ 



o ^ to o 

O ^ CO o 

CM to CO CM 



in OT CN 



CM in CO 



m m CM 



y- CO CM 



m in CM 



_ T3 
0) c 

2 ? 



C Q) 



t- CM (D (O CM TJ- 

O) (o to o in CM 



W •- (p p^ 
CO m »- 



OO 0> CO 



iS 


i# 


s 


CO 


5 


? 


s 


(O 


CO 


CO 


CD 


OO 


m 


0> 



O) oi in 



(O OO 

in h- 



cnCMtpWO'-iOOO^O''''^*'* 

tocM'3rtDfM0O(DCMCMcor-CM*nr- 
3tD'-a>cbo)r^oocDr^^V^T^ 



15 

Z 



CM a> (7) CO 
CM CO CO Cvj 
01 to to (O 



s s 



to m m CO 



CO CM in o) m CO 



in in CO 



So 



8 8 



E M- 



M M O £ 

Q) O ^ M 

? ? 5 E 

^ ^ 8 2 



in »- *- 



CM CM CO 



8" 8 8 



• «• ? 



*A *A tA 



1- m »- •- CM CM CO 
M tA «A M M M M 



8 8 8. 

CM m »- 



52 



Individual Returns 1996 






8 ? 



ri <*) CN 



S E 



CO ^ 



CO CO CNJ 



o « 



CO ^ 



' s s § 



1- n fo rg CO 






rv( *- ^ 



en in r«. 



tn in »- 
CM r^ ^ 
in CO ^ 



;: ; s 



CM CO CN* 



II 



S S 



CN CN* CM CN 



T- r- 



in CO r) »- 



s s 



o r- m CNi 



ro 


CO 

in 


ro 
O 


CO 


O) 


CO 


5 


§ 




ro 


CNJ 

CM 


o 

CM 


tD 


CD 


O) 


r^ 


m 


m 



CN *- CO 



s 


u> 


o 


CO 

CN 


s 


s 


CO 


r* 


m 


O 


^ 


(O 



1 2 

z 



(DOtDCOi- f^in<C(DCO 

CMh-lD'-tO CD^OCMin 

cocooor^ (Din^co*- 



o> "- en 



S(0 m m o 
^ O) CM h- 



CM *- »- 



Sin '-op^'C cncMcpioeo mtom^ 
in cnvino locooortm cD(0a)in 

T^ U5 Orttn^ ^lOOJOlO h-COCMCM 



Sr- CO ;o CM (O 
O) in en CO a 



in oo (O 



O) r» (O ^ 
CO to (» in 
r^ CO CM (>J 



s ? 



oo CM r>. »- 
to CO CN »- 



PO 5 



to CO CM 



in JO o 
r^ CO in 



8 S 



m <■- GO to u> 
*- O) 2 in ^ 
m to to CO ^ 



i £ 

z 



mtocDin cooQcoto 
(S(0(0*- inrofoin^ 



s s s 



5 !? 



tJ> Q CN r- O) t: 
^ O to CD tn o 



£ R 



S S 2 S 

r^ (T) oi to 



S 8 



O)h-o*-tn lorMintocpg 
<ocN»-r-eo tomcM^to ^ 



^ CM tOOTh^to ^moin*- 
^ (S coinmm (Oiomm^ 



» 3 



CM Q 



<D (C lO to 



CO S CN u^ N w 
ifi <^ ri (N *- ri 



C 







s I i 




- ^Rom o^^iQQQ moooP^ '9 J? ^°. om omooo moo 

o T-in--'- CMCMO^iT) (^^(Min^ 3 O ^ip^^ CMCMtn^iJ} f^^rj 




Basic Tables 1996 



53 











c 

3 




i 


at ro 
(O 


CO 
tfl 


s 


CD 


V tf> tf) »- »- cn CM 
r*j CO »- r^ o> CO o 


CN 


S « 


I 


s s 


5 


tf 


c\ 


s 


s 


3 


T 


CO 
CN 


!S 


s 


CM 


S 


I 


I 


s 




■a 




« § 


1 




6 ■<r 


ro 


(O 


U) 


r*. 


P^ 00 tfl tf) ^ CM 


CO 


"" 






^ 


s 


M 

r^ 


^ 


c 


(7) 


CJI 


(71 


tc 


tC 


■V 


CN 


cn 








*" 


3 




E D 










































































C 




? ^ 














































































c o' 










































































*^ 










































































c 




CB <I1 










































































o 

1 




« E 
o 8 


"5 


E 


_ 


s s 


s 


8 


s 


OJ CM CM 5 CO Q to 

O) tfi CO <^ m ^ 


CO 


K ' 


t 


at a 


S 


^ 


tf 


S 


s 


tf 
CN 


;^ 


a 


tfi 
CN 


g 


3 


CO 


I 


t 


5 






13 


3 


O) 


T^ CO 


CO 


■^ 


(O 


1^ 00 tf) <0 CO CO 


■V 


T- 




«N OC 


CT 


c*" 


r- 


00 


CT 


(C 


(C 


■<T 


to 


-* 








oi 


0) 






2 










'~ 




'" 










'" 














N 


■^ 


"" 




























E 






z 








































































o 
u 




























































































































































c 
































































































































































tf) 








c 




1 




CM 
CM 


r^ 


CM 




cvj Q (^ 
00 a 


(0 r^ 
CN tf- 


(^ 

(D CO 


s 


5 S 


tf 

c 


<0 T 

r^ cc 


CT 


c 


!J !; 


Cil 


S 


r 


? 


CN 

tc 


s 


en 


a 


Oi 


s 


«0 








o 




^ (N 




^ 


tf> 


to O) (T 


■a 


■n 


cn tf) 


•V 


cri CO CN f- i£ 


r 


N 


CM r-- 


en 


cc 


^ 


^ 


to 


tfi 


'<r 


CO 


to 


CN 


*ei 








1 








'T 


V 


^ 


^ 


CNJ 






















a 


cr 


cr 


CO CN 
























6 






« 
















































































1 






















































































































































*■» 






t— 










































































w 








o 








































































3 




c 

IT 






c 

3 


CO 


S 8 

T- CO 




S 


CO 
CNJ 

CO 


tfl (O tf- 






CO ^ 


CO 


S ¥ 

c^ 


CM r* ■^ 

00 V •- 

■^ W h- 

cr 




c^ 

5 




3 

(C 


tf 


a 


5 


CN 


& 

■^ 


CO 


a 


tfl 
CO 


CN 
CD 


CM 


< 






z 


■- 






































































«*- 
















































































O 




5 

o 












































































0) 












































































N 




s 




























































































































































vi 




5 




1 




CO 


S 3 


8 


i? 


r»- 


tf- 
tf- 


3 


tf 
CN 


tf 

•- 


s 


tf) r^ 
to CO 


s 


3 


s 


£ 


% 


OC 


s 


CN 
CN 


tf 


£ 


CC 


cr 

CN 


ex 


c 


£ 


? 


s 


3 


& 


B 





^ 




o 








■<- <0 


CO 


tf) 


tfi 


tf 


tf 


tf 


■« 


■w 


r 


tf) 


^ 


cn c' 


0. 


T^ C 


cr 


a 


C£ 


tf 


tfi 


tf 


■^ 


''I 


C^ 


tf 


•^ 


c^ 


CO 


CN 


^ 




l/> 




E 
< 








^ 
































tf 


CN 






























w 






_ 










































































g 






o 


















































































































































a> 






t- 










































































♦rf 
























































































o 






















































































^ (N 


s 


(N 


(D 


rs 


a 


T 


C 


s 


C' 


CN 


CM 


s s 


CN 


10 


tf 


r 


a 


3 


r- 




OC 


c^ 


OC 


-^ 


CN 


CO 


3 


r- 


CN 


n 


X 








o 


E 


fT 
« 


N 


CT) 


(0 


c 


r^ 


cC 


CN 00 


CD 


cc 


f 


c 


C\ 


c\ 


CN 


r^ 


cc 


c 


CN 


cc 


en 


tf 


K 


ift 


1- 








E 




'" 


kO 


<£> 


■V 


T 


tf- 


tf 


"» 


r 


^ 


c- 


^ 


CO 


r 


p- 


*" 


*■ 


tf 


OC 

CN 


cc 


tf 


tf 


tf 


■^ 


c 


-"J 


C^ 


n 


CO 


e^ 


CO 


'" 


M 


■D 








Z 








































































C 
















































































re 
i2 
















































































c 






^ 


O) 


^ 


^ 


S 




!f 










s 


CO 


CO 


CN 


c 


^ 


CN 


cc 


c 


c\ 


C 


h- 


C71 


tf 


c 




2 


OC 


CO 


r 


CO 


T- 


eo 


c 










1 


•^ 


r- 


r^ 


00 


n 


O 


a 


CO 





tf) 


'9 


(C 


TT 


a 




■^ 


c^ 


tf 


rs 


^ 


c 


c 


<*• 


c 


tf) 


■<i 


(C 


■<I 


(O 


0) 






1 




CN 




^ 


U) 


U) 


(^ 


r* 


(Ji 


h- 


CO 


cc 


CO 


■V 


(T 


CN 


tc 


CN 


2 


3 


CN 


cn (T 


CC 


CT 


N 


cc 


tc 


p- 


■^ 


CT 


c\ 


s 


■« 


E 




1 § 


< 








































































4-1 




11 

a. Q) 










































































(A 












































































3 
























































































































































i & 










































































? 
» 




o 

1 










































































^ 8 


c 
5 


in 
00 


s 




CO 


tfl 


03 
CD 


IT 


tf 
tf- 




tf) 


tc 


£ 

tf 


8 




S8 


S 

r 


CT 

c 


5 


3 

CN 


CN 
CS 
tf 


9 


tf 
a 


C£ 


cc 


01 

tc 


tc 


s 

tf 


j; a 

to tfi 


g 

a 


s 


e^ 


3 




5 


s 






E 


■5 






fN 
























CM CN 






tf 






















CN 


CN 


r- 




E 






i 








































































o 














































































u 










































































"■^ 




c 




















^■^ 






^■^ 




^■^ 


^^~ 






^~ 




^^~ 








^■^ 










""""■ 












■^"^ 






















































































•t 
















































































o 








c 






n 




■>T 


3 






a 


CD 


r* 









r^ 


cr 


cr 


a 


« 


C" 


CC 




cr 


tf 


tf 


3 


c^ 


CN 


tfi 


a 


CM 


CO 


(71 


CN 


p- 














1 


o 


tf) 


^ 


CM 




a 


CO 


OI 


CO 


CO 


CM 


tfi 




CN 


a 


iC 


(N 


cc 


cc 


c^ 




CN 


CC 


CD 


tfi 


to 


CN 


CO 


(^ 





V) 








1 




n 


tf) 


CD 


■^ 


rr 


■^ 


CO 


tfl 


■^ 


tc 


c 


r- 


r^ 


c 


CD 


c 


M 


•v 


C 


c^ 


tj 


f-. 


■^ 


tfi 


tf 


tf 





r- 


T- 


Q 


CD 


CO 


10 


0) 
















^ 


'" 


'^ 






"" 








^ 


*" 












N 


■^ 






"" 




*" 




'" 


'" 


■^ 










u 














































































3 

o 






1 
























































































































































« 






0) 

Z 










































































ifl 








"o 


10 


CD 


f 


tf) 
tfl 


^ 


? 


s 


5 


s 


S 


$ 




c 


S 


CN 


3 


? 


s 


S 


tf) 


CN 


c 


s 


s 


s 


i/l 


cr 

Ol 


a 
00 


^ 


S 


CM 

CM 


ffi 


a 


(C 


s 


c 








£ 


3 


CN 


tfl 


CO 


T- 


,- 







CN 


01 





a 


CO 


^ 


OC 


r^ 


c- 


CN 


CN 


r^ 


CN 


rv 


CN 


r- 


CN 


C71 





CJI 


CO 


T- 


00 


r^ 


CO 


^ 


^ 








OJ 






































■^ 


tf 


C" 




























3 

4^ 








3 
Z 












































































E 
























































































































































~ 


u. 












































































< 


c 

8 






^ 






a 


CO 


en 


^ 


,_ 


CO 


CN 


CO 


3 


CO 


tfi 


t 


t 


CN 


tf) 


00 


ea 




f^ 


tfi 




tfi 


s 


S 


r- 





f-; 


t 


t 


CN 


t; 


S 


9 












i 


CM 









(D 


00 




tf) 


tfi 








CO 


CM 


a 


5 


c^ 


CD 


5 


tfi 


tf) 


r^ 


tf) 








CO 


to 


1 










^ 


0> 


tfi 





CO 




CN 
CN 


(T) 














tfi 


r 


CD 


^ 


CO 


tfi 





fO 


00 


r«. 


CO 















tf 


t^ 


CD 






m 


1 










CM 


rsi 


CM 


CN 


CN 


CN 


CN 


















cc 


CO 


CO 


CM 


CN 


CN 


CN 


CN 










r- 




^ 


c 


C 












































































o 


3 

o 

E 




c 




































































^^~ 


^^~ 




'<? 
















^"^ 






^"^ 




^"^ 


^^~ 






^~ 




^^~ 








^■"" 










"~^ 




^■^ 














.2 


CD 




Qj 










































































*^ 


-o 




Z 


o 








































































re 

> 


c 












Ol 




CO 


CN 


O) 


tf) 


(71 


CN 


CD 


tf) 


r* 


1 

* 


I 


CO 


tf) 




« 


s 


3 


TT 




tfi 


CJl 













: 


I 


01 


h- 


tN 


s 


(Q 












S 


(^ 




6) 


CD 


(N 


h- 









CN 






CN 


(0 


(0 


u 




cc 


CN 


(0 


r-- 


n 




CO 






CN 


co 


tc 


(A 






D 


3 


CO 


« 


to 


en 


tfj 


h- 


(0 


tfl 


Ul 


CO 


tf) 


^ 






CO 


c 


(0 


^ 


U) 


3 





cc 





00 


(O 


CO 


tfi 


1- 






CO 


(n 


to 


ffi 


«^ 


E 






2 
























*~ 






*" 








CO 


CO 


(\ 


CN 


^ 




'^ 




'" 








'" 






o 


■^ 






Z 








































































c 


o 














































































V 


£ 
















































































2 

E 

c 














































































0) 








































































S 








o 
o 

1 


c 
2 




1 








i 







1 






§ 




§ 


§ 





8 


I 




Si 


1 







c 






§ 




§ 




I 


8 


1 




5 




1 


> 


ro 


■o 














ifi 





tfl 










tfi 





CM 












tfi 





tf) 









tf) 








(A 




CO 


















CM 


CN 


CO 


s 


^ 


r^ 




*A 




^ 




J 









C^ 


CN 




^ 




f*. 




•9 


V 


M 






o 


TO 
















M 


M 


M 


M 


«Q 


^ 








E 




■ S 






w 


¥ 


M 






M 


M 










> 


o 








7 


g 


M 




























M 


















« 


a 









^ 




ID 


o 






-s 


□> 










a 



















E 


a 


9 C 




















X) 


■0 


■D 


5 


« 


O 


N 


& 






< 


■ 1 












T 
















^ 


& 




















c 


c 


C 






c/; 
























































D 


3 


D 


^ 




^~ 


c 




















D 


















*■ 


















3 











0) 

J3 


0) 










^ 


f 


1 


1 





tf3 





tf) 





1 


a 


tf) 


8 


I 


§ 


a 

2 


T 


a 

X 

c 


E 







tf) 





tf) 


I 








tf) 


I 


E 


^ 


i 


1 


1= 


















tf^T 






CN 


CN 


CO 


s 


tf' 


fv. 

















tfi 






CN 


CN 




S 


tf) 






CN 




C 


O 












=: 
< 


z 


t» 


w 


W 


W 


W 


M 


M 


M 


w 


» 


« 




M 


z 


w 


W 


M 


W 


M 


M 


« 


w 


M 


tA 


M 


V 


M 


i 


1 



54 



Individual Returns 1996 



I 



s s 



s § 



CM CM T- 



li? CM CD cn CD 



to *- 
in ■«■ 

CM -^ 



s s 



CO S 



to CD (D fO 



CM m to 



CM in CM 



(D CM iO (O 

(d (b <o CO 



CM tn n 

Ol 0) CN 



to CM en 



m *- o 



s ' 



m (O <^ 



CNJ CM ■^ I 
O n CD 
O) to lO 



^ 

E 



uS o tn 1^ 
in CM O) (C 



T ? § 
m (O (O 



■•- en CM CM 



ih to 



<- Ol 00 
(7) to T 



CO CvJ O) O) CO 
^ 1— 00 CO 00 
If) CO CN fO ^ 



00 O) CM m 
T- CO ro CO 



CO CM (J) O 



IN (N ■^ Q 

(3) CJ) ^ in 

CO (N (*1 to 



2 s s § 



ro CO (N CO CM 



(O CM CM CM 



0)^0 1^ 

■«)■ to in ■»!; 



in CN (D in Q 
CM c) a T- s 

■^ ro CM CO CM 



S ? 8 o 

CO CM CM r^ 






CO m to 



5 d 



m CO CO 
■^ to in 
r^ O) 00 



CO CO CO tJl 



S 2 

in iri 



2? 3 



E 



ooOTtO'^in CMCO'^O^- ^ 
CMf^aicMO CMin^-o)co rt 



CO OO CM CM 



9 $ 8 S 

o in to to 



3 d <7) CO o 
'tr oi CM c\i (b 



a 5? i! s 5 s 



5 W $ S 



fO CM CO 



s « 



S 8 



^ 8 



O 5 'J <o S 



t\j in to to 
T CT) -SF o 



CD r^ oD CO 5 
CN t7> to in Oi 



CM CM CO CM 






r^ CD 
en ^ 



R ? 



CO ro to CO 



to CO CN CO 



8 


S 


0) 
CD 


cn 

CO 


r^ 


c 


s 


g; 


s 


S 


in 


ro 


CO 


vn 


5r 


in 


CD 

CM 


ro 

CM 



CO CO 
h- CO 



5 CO o 

CM CO T- 

S CM to 00 

m *- CM 



S S 8 ' 



t s 



CO CM I t 



S 8 



3 3?; 

^ CO CM 



*- in to 



8 s 00 to h- 
eo (^ o oo 

h- to CM CM CO 



r- in r^ 
co m o) 

CD OO CM 



<J) to CO tJJ to 

■^ ^ tn *- oS 
tn r^ CM CM 00 



o S S m 

to C7> 06 CO 



z 



2! 3 



f^ Op 

o in 
tb ts 



CO ■<)■ ^ 
to r- »- 

00 tJJ f^ 



<n in CO CM 



J^ !^ 



in to to 



s s 



tJ) to h- 
00 »- ^ 
O) O) r- r- 



«- in to to 






3 O 

r- m' 



tN to ■^ 
M M <A 



8 8 



3 

e 



I a" f 1 1 



CM CM to 




r^ »- CM 



s 2 



Basic Tables 1996 



55 



s s 



5 SB « 5 



CO tN CO 



S i5 i? g S 5 * * 



n CM ^ 



SID (N (Ni 
iTS r^ O 

S (3 ? (O 



S 5 

oi in 



to V ^ 

CM *- in 

So W 

CM ^ 



I S 



O) U^ lO CD 



O CM 5 CD O 
^ OD ^ CM O 
CO Q> r— CO <£ 



o» »n ^ ^ lo 
•V 0> in CT> OO 

00 CO in CO .- 



s :2 s s 

CM <- »- 



O) in n' 5 u) oo 
^ O) in <7> 00 u> 
eo ro in CO »- in 



S g t s 



♦- *- CM 



(D m (D in 



(O (O CM 
10 *0 CO 



S 5 3 



OO CO (O U) 



3 S 



CO ro CO 



s s 



lo -c- CM CO to 

f^ CO CM CM ^ 



p 5 O 5 



(^ OT Ol to CO 



s s 

(D CO 

cn CM 



(N (7) CO (O 



m CO to 

CO Ci 1- 

co in CM 

ro CO CO 



CM rt 



CM o S in o 

oo CM 00 (O CO 



ass 



CM CO in 



CN oo (D CO 



O (p 
CM (S 



(0 


iD 


r^ 

■* 


CM 
CM 


S 


s 



SCO CO T 

^ U5 CM 

OT C3> to b 

•^ ^ in CO 



s a 



s 3 



5 


(D 


S 


Ri 


S 


s 



■^ CO in r^ 

CM (^ B CO 

in 0) o O) 

CN »- 1- T- 



to CM in (O 



KC3 lO CO r* 
in to io o 



§ K 



CM CM (O 



CO CO 10 to 



m o) CD o O) r> 



*- CM »- 



r*j »- ^ 



s 


S 


(0 


8 


;; 


5 


5 


5 


CM 


CM 


CM 


h- 



^ <R en 



8 ' 



CO ^ CM 5 



z 



CO ip 



If) in 



a> (D CO 
r^ CM in 

CM CO *- 



s s 



r- CM 



(O CD OJ CO 

ffi 1^ CM m 

CM CM CO *- 



CM »- CO m 



CM in S 
CO CO CN 



8 ;c S £ S 

'T CM CM CM *- 



S S 8 



CO CO c^^ 



CM <o 5 
CO *- CD 
CM CN T- 



in r^ CM CO 



lO CD CO 



CM ^ CM »- 



§ 


CM 


ID 


CO 
CM 


CM 


CM 



1^ 
oo 


CD 
(0 


CM 

m 


CO 

in 


in 


■^ 


s 


o 

CO 


s 


CO 


CM 


CD 



CM CN to 



lO <D (O CO 

*- CM CN) CO 

r^ CM CM CM 

•» CM CM CN 



CM »- ■•- *- 



»- CO <o 
h- CD ■•- 

in CO CD 



in f»- 



CN ^ ■>- ^ 



t •- (0 

h- oo 
ih <D 



8 8 



8 8 8 
I 8" 8 

o CN m 



S o 

= z 
< 



^ iO *- ^ 



in Q 

CM CO 

09 M 



in o o 
r- 1- CN 
www 



I ? 1 s s s 

^ => o o ^- o 

O *- ^ ^ ^ CM 



8 8 



8 8 



w w w w 



56 



Individual Returns 1996 



s s 



en ry *- 

OD (N •- 
CNI CM cj 



(N iO O) CD 



§ s s s 



11 

z 






04 O) 
N CM 



(O O) CM o 
o r- CM •- 

^ CNJ CM CM 



CO O (O 



CO O CO 



fS (p (O 



lO (D (N 



CO oo »- 



8 S 



S 8 

CM CM 



r- m •» (D OD ^ 
en o in (B CM (O 



E i 



[^ r^ CO uj oo 

CO O Ul «S CM 



S 8 ? 



0)00 OJOUlttScM CO 



r- iT) 



CJ) CM CM C>J 



CT) CO ^ CO V 

r- uS ^ r^ * 
^ «- »- o o 



(D (£ 00 CM 
CM CD in »o 



5 Ol CO ■^ 
oi -^ ■^ in 

01 CM CM T^ 



CD CO 1^ CM ^ 

■3F ecS ■^ CO in 

^ CO C\i CM *- 



T- 1^ CO Q (p <P 
O to CD CD ^ ^ 



'- o ^ 



O) CO lO 



CO CN CM 



S 3 S N ^ W 



s s 



O CO <o 

r^ CO t- 

CO CM CM 



S CO Ul CM S O 



CM CD CO tn 
lO CO CO CO 



»- CM r^ 

^ ^ ■'T 

in CD o> 



^ 8 



in lo CD m 



8 R 9 ' ' S 

CO d O fM 



F - 

i £ 

z 



T- OJ CM O) CO 



CN CO ^ 

in CO T- 
00 o> *- 



CD CO CO 



o CM en CO 
h- oo r* t- 
m ^ lO in 



S S ? ' ' s 

CO 01 »- CM 



(D CO 



CO CN CM CM 



CM CN »- CN CM 



8 S S ' ' 

TT (D (O 



II 



in o) m 



T- *- CM *- 



S3 S 8 ' ' 

^ (O dj 



CO CN CM CM 



CM CM »- CM CN 



S S 8 ' ■ S 

^ (d to o 



li 5 



CO O CJl 



m CO CO 



S J 8 

Sirt CO 
O) CO 



8 8 



So Q CN f^ Q O ^ 

i7) CO r^ CN 5 rt 



(O CN CM CN CO 






5 ;^ 



!n 3 J) 



O) Q -v m Q oo 
in OT in r*. « O 



3 S 



s t 



S'.- oo in r^ 

CO CN <0 CD 

O CD (O 5 CO 

T 3 9 ^ CM 



(O T- V (O O CO 
(T) (O * •- CM 

CN CM V O ff> 



1 1 



R in o *rt Q Q Q 
O »- CN CM CO ^ in 

»- •* ^ M M ^ M 



D D D D 3 



m" o 






? ? ? 5 

3 D 3 Q 



8 8 




°. m* o' ift q' q" q" 

s :; » ft 8 s( S 



D 3 D D 3 



r^ *- 



-^'-'. oin oingOQ mo 






? ? ? 5 

D 3 3 Q 



% E 

> — 
(0 2 






Basic Tables 1996 



57 



V 
N 

CO 

>< 
JB 

W 

E 

K 
(0 



IS 

«r 

c 
o 

■■i. 

E 
a> 

X 
Ui 

« 

a 



u 

3 
■D 

a> 
O 

■o 

0) 
N 

E 

0) 



i3 

c 

E 

10 

3 

? 

E 
o 
u 



<fl :;: 

S I 

= I 

° 
</i ^ 

<fl B 

I I 

O £ 

3 eg 

? 1 

Q i 

N 

1 -= 
£ «> i 
5 o § 

On 

fi) X V 

C ^ (0 

^ (/) £ 

0) O 5 

K *- i 

. O » 

I ^^ (D 

c\i 0) % 

0) (A £ 

--3 3 

^ .^ ? 

H < < 



to ^cNtno eocNjuifsio 



CM CO CM r- O 
CM V V CO (N 

o r* »- ^ tn 



to •- r»- O* O O CM 
CM CO r^ CO T- ■* I/) 

^ CM fO CO 



I oi (o ui r— »- CO 



r^ Tf o «> I 

h- CM (^ 0» i 

O (T> r^ CO I 

in in m co i 



OtOt£>f^ CMkOlD^-CM 

co(£in(M incocMCDtM 

mcM(00> CJ)^»-^tM 

(D r^ 0> CO r— r>. co <J> »- 

<OCDCn*D (DtOQOOT- 

*- CO l7) 1^ OT O '- 



O CO 0> lO (O 



■ CO 5 r^ <C 
1 o CO in Q 

■ 1- CM » W) 



IT) O ( 

CM (O ( 

CM CM _ 

O If) ■<- 



o r> I 

in CO I 

U) (» I 

8 (J) m " 

tn o I 



CO ^ CJl oi 
h- (D Q CM 

■r- in 55 ID 



I O) CO T- 5 

IS St 2 

i' (£>' in* ■»T ^' 
. in o rt CO 



»rtCM»-N'(0 r^coi^O*Oh- 

«-0>«-«3 cooQ»-d>u>ip 

o> m (o S ci en in h- tn ^_ ^_ 

cm' cm" in' co" o' in* cm' co' cm* o o 

{jicMcoco^ to^mowrt 

<ocM*-coa> i-r^foooo 



CM 


00 


r^ CO CN 

CO to in 
1- as CO 


s 

to 


u^ 


u^ (fi S 

•- CM CO 



IDCO^CJI^ CD'J-OCOCM CN'T'^*-»0O> 

oocNiDcj) cococMh-m T-oor-inwo* 

OTr^'-oO) «-cmoco^ ococo'^WfO 

r--' O co' CO CT> id (D O O* O) 'f' O' CM CT>' m CO 

S^in»-»- (BeDr^r-in ^i-cot-mco 

COCOCOTJ- COCOCOOCJ) OOCN <o>o 



ID T- m ( 

<- en OT < 

t- CO CD < 



Sep CM r^ «- 

o en (n CO 

(J) 00 CM CO ■^ 

in r^' at CM ID 

CM 1- in r*. h- 

^ in T- in oo 

^' ^' r-' vr to" 



in a> o ^ '- «o 

CO CM CM ^ 5 00 

^ CM CO r^ CO ♦•^^ 

co" T-' cri' CM T-* ^* 

CO to O O 0» €M 

(J) to CM »- 0» *M 

"<T CM CD CD' O" cm" 



CM h- 5 f^ 

*- in CD 5; 

cr> oi T-^ 

O) ^ OO CO 



»- r- O CO 

r^ CO CD in 

*- CD r- CO 

in ^ to r^" fo' 

r^ in ■* T- Q 

in r^ r- r- CO 



OO n CO in 
I CO a> (D '3' 
I a> O) in O 



CO 00 CD r- ^ o 

SOi Q ' ~~ 

O ^r 

ai en 1-" 



CO o> lO 

in o" r-" 

SOI T- CO o» T- 

(O r^ -^ 00 h- 
iri co' 



CM 



® 3 



£ i 



CO O) ^ CO 

CO ■n' "- r^ 

CD •-_ '-^ CM 

g" -v" h-" *n" in" CJJ 

r^ CD in 1^ CO 

*- CM CO fO ^ I 



in as ^ OT 
r^ CO CO lO 

in in to to 



in r^ CD »- CO 

SCO TO O) CO 

'- in oi T 

o" oo' o' co' 

^ ^ CM 5 

r^ r- »- ^ 

CM CM 



O* Ol Q CO «0 0» 

a> CO in o o ^ 

00 O eO_ CM r-_ ▼-_ 

8' o) in (d' so <n 

CM h- * O ^ 

i^ m '- (O (o 



0) E 



M o m" ^ oi (D in cji ■^ o 

O) '-■VCD'- O'-'-CiO) 



o in r- CD m 

(^ <x) 1- *- in 

CD en m 1^ CM 

CN (--' cm" V cm' 

CO O 00 »- o 

r- r- CO CO 



r- o CN to rt o> 
to cj> ■^ ID ^4 

cm <J> t- 



•- (O f^ o 

■v ^ CD CO 

•- CO CO V 

to' oo* r^" to" 

■q- m r^ OJ 

1- CO CO 



in 1- »- o^ CO 
to (O o •- ^ 
«- ■n- to ■T to 



(D CO o in CO 

CM <J) CN CJ) Q 

CO m CM CO o 

r-' CN cm" V in" 



r-- in <J> m ^ in 

CO 3 CJl 00 T- op 

CO CO CO "9 o ^ 

o co' CO to »« *" 

00 «- in o *- ^- 



CM m t 
oo in < 



■ tooof^m '-toooicD in(j)inco^o» 
i9S(3T-t^ f^aSooibo) tomcocMAcp 
ioco(D»- »-»-in^co Scocoooo^ 



^0»-*- f-CDf*-OCD OICNCDCMCO 

»-inoo »-fOT-oco '-cO'^'V'^ 



c ffi 



n coino^ CD'^inT-co 

CO cmcmoio r-tocoOTco 

CMCOCM»-CM 1-tOCDtDr-- 

tP CO CD CN CM -V T <ji to CO 

K »-(Minin inoooot;>(7) 



oof^in T-oocooo^oo 



r^ (p ^ (^ ^ 
CO o O) m m 
*- ^ CO ^ 



Sen CM to CO eo 
O O (0 u> o 
r- V »- 0» «- 



to (Nto*nco vomQi- incOf^^in comocotuw 
-5 CMCMCD'- cMcfiojinco ^cotocDin ^co'Vinr^w 
K cocdScD '-■^incDco inv»-in^ inoocNr-o«> 



o' co' o' co' to r-' cj>" 00 m" m' 

incOtOCOCO TCOTJ-COCM 



\'/ ^ uf r^ «^ 

00 CN r- O «> 

oo* CO* r-" oi cm" (o' 

»- CO CO CM « o> 



*- in CO in C3) 

CM O CO ID (^ 

oo_^ o »- ^ (D 

f"!" iri co" <-" m 



CM O O) (O r^ 

o CO r». oo CO 

-v CO CM in oi 

." co' o <-' co" 



CO in CO CM r^ 

»- V C7) h- o 

»- 1- r^ CM 00 

V T-' ■^ iri r-* 

3 5 * y? "5 

CD CO in o CD 

cm' cm" cm" f-"" cd" 



CD O »- CN 0» CM 

CM T- CO in o *- 

in CD eo CD ▼-_ i^_ 

^' o" CN v' r*-" « 

CN r^ to CM ^ (M 

to (O ■^ CD 1^ *■_ 

id" cm' to r-' i>^ ^" 



to •- to »- in m N- 

CM 1- O CM in O CD 

JS CM ■g' S S * to 

uS »~ ^ in CO to 



^ CD to 

O O r-' 

in oo in 

r-~ r- CN 



T- O O CM CO 

CM f^ m CO CD 

CD h- CD CM to 

" in cd' 

_ CO to 

■V CO CO 

*-' in" ai 



r^ -^f 



r- ^ CD T- o m 

O CM CD O 1- CM 

r-^ in ^ cn «) a> 



i £ 



f*- Ol CO (D 

OO CN »- CO 

CD (D CD V 

tn t' cm" cd" 

in r^ tn CO 

T- CO CD oo 



CO o o m CO 

CM oo in CO CM 

CD ■v o> o) in 
O)" cd" oo' o" cm' 

CM CD to r* V 
O CM ^ CD r^ 



-^ CO 5 oo CD 

(^ to CD CD »- 

in CM r^ CO CM 

O)" in* co' r-' o 

SCO CO CM in 

r* CD 1^ in 

<-" *-' r-" -v' TT 



f 5 ^ f^ * ■*- 

> CD r*. r- »o_ to 

S' CN *-' 0>" CO 

CD O CM O 



1- 0»_ *0 

r-" T-* 



oo CO CO 01 
CD «- 1- ^ 
■V ■V to f^ 
CN *-' (O" CD* 
CO ■V CM CM 
^ CM CO 



S,- r^ (O 1- 

CO 0) CM *- 

to (D CD O ^ 

CO CO CD CI CO 

CO 5 CO & O) 

CO CO ■v ^ V 



«- »- 00 CM I 

co" cd' in" co" I 
CO in m to ' 
in in tn to < 



■CD h- r^ CM OO (M iO 

1 f-i *- r- fo oo CO <j> 
■ in CN r~- o> o 



CO 5 »- o 
1^ CD »- CO 
CM_ ^_ (D_ 0_ 

r-" ctT oo* r*-' 



T »- oo <- CD 

to O CO CN CD 

to o CO in to 

1-' v' CN oo" co" 

f^ »- •- CO CD 

CD in CN r- o 

V O) CO O CO 

CN CO in r^ r^ 



S«- ■v in oi 
5 t^ »- 1- 
T CD o CM in 



■ 00 h- o r^ 

■ in CM ip o 

■ T- CD ^_ co_ 

S' in o" r-" co' 

(b r^ n fo 

"1 o - - - 

? r^ CD in oi _ _ _ _ 
CDCDOO'^ ^(DCDCOOOCM 

■f- CO CO TT *- ~ 



CM CO CN CO 

CM o in o 

r^ CO in 

1-" eg" 



CM CD *- g> CD 
r^ oi 'T O CN 
m CO to tD CM 
cm' co" cm" co" t" 



in CO r^ CM CN 

CO O) t^ CO TT 

1^ <- eo to CM 

CM* o' *-' in o' 

CM (D CM in ^ 

^ OT CO Ol CM 

co' co' co" cd" in 



o tn •- ■^ h- CM 

CM *- tn CD o» ^ 

CO oo 1- »- u> o 

i" oo" o" ■V* «o" cm" 

r^ 1^ 00 CM oo h- 

o CO in in CO o 

" co" in" -v' <»" to" 



i! s 



a — 
o E 



ffi i 



in ^ CD oo 

T ^ CN h- 

1- in ^ ^ 



T- in (^ CD *- 

^ 5 1^ CO o 

in cD CD m <D 

r*' cd" r-' rsT cd" 

^ P^ CD (O CM 

CM in r^ o o 

»-" T-" ■r-' CN cn" 



p- V r^ O) CM 

r^ CM r^ CD ^ 

O <D CN *- r^ 

cd" o r-." r-' in 

1^ CO CD (D CD 

*- o o o m 

CN CM cm' in ^ 



1- P*. to to CO o» 
<- ^ iTS CO o ^ 
CO O) (^ h- W ^ 



Z 



oo CM ■H' »- CO 

^ ^ T- (^ CO 

00 o" r^' in" CT)' 

^ r^ m CO CO 
r«. *- CM CO 



VtO^-COCM COtDtOOll 

r^omoco OP-o-^' 
*-Or^cov TTCMincoi 



r^ CM CO to 
CO ^ CO to w 
■^ ■^ n o a> 



t- CO O CO fM *0 

m CM in CM CO »- 

O CO O K 



r-< CD CO O 
TT CD in '- 

CN CO r- r* 



CD0O'-'"-in COCMCOOCD 

tnoocor^co "-^cDcpoi 

i^incooocD «-o(DOin 

CM ^ (D co' eo" co' co' (p m' in V cO »- ci 

SincM*- •-iDcoO'^ *-intoi^r^ 

CDCMOO (Dr^tDCOr* OOCMt-'VO 

ro" T-' ■>-' -v' o in t" v" o" V p^' »- CM 

T-CM COintOCOCD f-i-rMlDI 



O O *- to CO n 
^ CO CD to 0> »- 
CM f^ r^ CD *D CM 



in CO ^ CM K 



§ ,i 

i ?! 



r-~ 5; CM CD 

CD ^ r^ »- 

CD 1- in o 

•-' cm' co' o' 

»- p eo CD 



I CD 00 CD in 



cDomoptD Qogoto© 
cocMOO^ Oin'VCMco 

■T-CMCMrM'- tOf-T-CMCO 



■«■ CO r- r-- ^ <J> 
CD "^ CO -g- r^ a> 
■? CD oo CD eo oo 



^ ^ E 



in CO in CO 
o o ^ »- 
fO r- ^ o 



CM to CD to CO 
O T tD »- 3 
1^ r- CM r- o 



a> Q ot 

sis 



inoomcor^ coh-r^o> 

i^in^rO'- cDf--r*-cM 

O CD »- »- CM ■•-. o o 

in CM in CD 1^ CD ■v" CM CD co' in" co' 5- cm o» ^ 

S-^-CM-VCN (0l^*-00 corMOiofMeo 

COOCMCM CO't-CMTCD CMi-_'-'-C0O_ 

--' T-' cm' cm' cm' cm" cm" cm' in" t' **' »-' co' n" 



® E 



h» 00 CO ^ CD 

^ CO CM 00 m 
V m CD CO in 



00 r^ »- CM o 

ip c>i CT) to to 

m to CD h- O) 

h-." cm" to' to 00" 



CD ^ tD tf) eo 

r^ (P O CM CD 

^ OT CM CM O) 

to" o' to" ^-" o" 



f 



o o 
000 
000 

° Ln" o" 

O ■■- CN 
^ tA *A 

W ._ ._ 
O <- (D to 

O O "D "D 
O "O c - 



88888 

o o c o o 
in o m o in 



o in o in o 
in in to h- ^ 

(A *A M 4A M 



o o g 

CM in ■»-" £ 
M M <A CD 



e 9 



TD 'O -O TD n "O -O -a TD TD CCC 
CCCCC C C C C C DDD' 



tn 



CDD DDDDD DDDDD 



E £ 



_. '00 
>_ o o o 
o o o 
■o o o ^" 
c u: T- ^ 
O w « « 



00000 

O O O Q O 

00000 
o" in" o" m' o' 

CN CM to CO ^ 



"■ s 



R ino moinom omomo t 

0*-CM CMtOC0'^'»T inincDP^»- « 

Wi_i_ k_t_h.l.t- t_h.b->-i- tUtUU) 

Ii-<DS (DtD0a)<i) g>(i)Q}()}0 'O'O'O 

1 <D "O TD ■OT3'OT3"0 ■□"O'O'D'O CCC 

ITJCC CCCCC CCCCC DDD 

CDD DDDDD 33D3D( 



888 



» (^ (A (A (A V» 






S5 "- 



^ ". o in o in Q 

C in ^ ^ CN CM to . , 



mo in Q in o in 



V. "-1 '-'- X ffl to 
1- (N in *- fo *i 

(A M ti? <)9 K g 



58 



Individual Returns 1996 



0) 
N 

w 

>> 

in 

E 



X 

re 



T3 

c 

in 

c 
o 
*<? 

a. 

E 
a> 

X 

oT 

Q. 



(A 

C 

o 



•o 
a> 
O 

■o 

N 



E 

0) 



c 
« 

E 

M 

3 

f 

oT 

E 
o 
u 

c 



M 

a> 
u 

3 

o 

V) 

i/i 

c 

.2 c 

*-• 
o 

3 
•D 

Q « 

3 
C 



E o 
■= i 

*8 

^ I/I £ 

0) o 

CM V 

a> </) 
I- < < 



e- 3 



^ 3 

c — 



S E 



r~. O n CO 

o CO CO in 

to CM O lO 



r- O) O) <7) O 

o a> »- 5 oi 

CM CO in o *- 

co' lO r^' o" r-' 

m CO ' OT ID 



CO r- r- in CO 

*- (D 5 ^ r^ 

in m eft -v ■v 

Rj S » S 2 



5(0 cn iQ ^ fM 

to ^ (S T- O 

CM ^ r- CO V CM 

^" o" o" «-' «>" ri 

fN CO ^ m o» CM 

CO ^ CM CO o m;> 



f ^ 






O) in •- CO 

oo to *- (N 

CO »- en sr 



- ^ (D (N to CO (n CO 



Sin oo CO to CN 
m fo ip oo ^ 
CM 03 »- ^ o_ i^_ 
CO CD r^ ^ oi oo 
cr CM oi »ft 
tn 



CM T- (O CN O) 

f^ 1- r^ in t^ 
V Oi ^ a> to 



or^oeo<D ^oovo^ intDCTio 

•-CM'-COot O OO)^ 0Or*-^CD 

y- "-CMCO CMtNtOCM 



c^ to T- CM <o r- 

m _ ™ f^ (O «D 

O) CM * 

in to tji' o" oo" oT 



fOTTin-T CMOTCOrOCT) 

r-T-ino CDi^inooco 
inooo^ in»-m(OT 



CNCMiniOtO tD»-i/)lOfO^ 

'"r^*-inr^ i-tnuicoooo 
otooco T-»-oin — ^ 



^ u) »_t Hj u) u) ^ u) f) ^ tj o to OT to T- »- o m o V 

fo cm" to in CM to' ai to' cm" to" r*' cm" v' h-" V v o' *-' CT) r^ « 

*-* ^T-T-.-^cM^r-'C'- at ^ 

n CM 



lO CM »- N- in 
^ oo to oo in 

O CM CM r- CO 



o r- 5 CM CO 

(O ^ ^ o -q- 

fv. S (P oo ■.- 

*-" N.' ai to cm" 



in CO o T- (7) o (J) < 



SCO ^ o> oo 
CD CD in CD 

oo ^ o o o 



to (^ "T in 
to" oo" -w" to 

1- CM to 5 

in m oo to 



I CO CM in ^ 



01(0i-00 ^tOr^tDh- rMOC0C7>(0 CMtM^(7)»ftOO 

K OTCMinto ooooiino) cnifiO^CM incMoto ocd 
toO'-tO'- movr^o cnoom'-oo tooioco^»- 



CN ■<- CM O 0> lO 



C 0) 



u E 

I 2 

z 



1 ff 



o> 


O) T- CD OT 

in ^ »~ 1- 
co ro 1- 00 


in O CM OT 'T 
CM Ol CM *- to 
OO CM O OO ^ 


5 o r^ CN en 
(7) r- to 00 ■v 
tN 1- o m (N 


in to r-- 1- 


00 r4 
o »- 
at <M 


CO 


■.- o to CO 


m to to CM in 
h. ^ p in n 


o ^ CO *- a? 
r- ;- o ^ 2 


oo CO to en 


1; 



0_ CO 



o^tD r^r^otoop 

Sin CM r^ r^ CM 1^ in 
in CO CM in m o> ■v 



jp*-jp cnp^ojp »-cocotO' 



oo ir~ in in to 00 

in in r^ r- K oo 

CO OT CM CO u» ^ 

cm" ro' cm' T-' at r^ 



Sen r^ o 
CO o in 
to 00 •- (N 



■ O I/) 00 CM 
p O CM to CM 
I CO O O '- 



CO r- CO r- OT 



o in O r- oo 

CM CM CO tN 1^ 

O (C CO o_ to 

ai *-' (D o" in" 

oo CO (O c^l r^ 

r- o tn r^ ro 

<-" cm' CO 



SCO r^ 
*- in 
) oo in o 



■ CM CO r^ en 
i' to ot' m" co' 

I CD in OT -^ 
T- ^ ■^ irt 



to p^ ■^ en 
O to r- 



■•- t^ ^ <Ji 


00 CM tD ^ T- 

en o ^ to ■v 
in CO 1^ ^ r^ 


OT CM r^ CM to 


CM CM CM S 
OT O ■^ ■■- 


»i 


»- CM to in 


lO to to Q ■^ 
^ r-. CM 5 4 
to m in (0 r^ 


CO y- m Q> ■^ 

CM in to o> in 
r^ oo (o to CM 


2J £S S '^ 
r^ OO O ■v 


s» 






CM CO 


1^ (D to -C 


r,^ 



^Omh- 3t-tD'»TC0 

m^-incM OTtDin»-f*- 

TTCOCMin r^CMOOCOO 

o' iri to' r^ 1-" m to' o' o 

— ■- — - ^-tOifxj- 



<n CO lo CO o to CM c 



oo in OT o> o 
5- in lO en CM 
tJi »- r-- 


m CM r-- T- 


is 


to CO m 5 to 

■3F T CM tn en 
■<- t- T- CO n 


ssss 

in CM 


U 



•S E 

#8 




inom cDinoino CMiOT-en . 

a^^ inmtor-*- tAv»MO 0*5 
4AM MMV»w»V» t_._._c ^C 



3 I- z 



S c 
2 E 



5 



I 8 



II 



§ I 






i s 

z 



iinino '-CMCMCor^ 
Fot^-iK OOCMtOOOCM 

i to in CM m CO CM h- OT 
-' cm" cm" cm' 

Sin CO OT 
OT o en 



CO CM to 1^ 

in ^ t- e? 
»- to (B 



S (D 5 

to 01 to 



<n o to 

en 5 CO 

o e5 h- 

■<T -T to 



o r- h- 
<o Q r- 

00 ^ to 

■r-' T-" co' 

1- »- r* 
»- CO 00 
iri ^' 



h- ^ OT *- to 

00 »- CM »- in 

oo_ to o »- *- 

n" CM tn m m 

r- to ^ »- CO 

(M T- CM CO 



Q ^ 00 to r^ 
Ul tn en -q- 


in in m o> CO 
*- OT CM to in 

CO ^ to CM to 


Us^ 


ss 


r^ h- 'T <n in 


Q to ■^ CM 
to to CM *- 
in -q- ?i OT 


°^i" 


tM »- 

ss 



00 CO to CM 



oiomtDui r^otocN'- 

tOf-inOtO TOOOTOTr^ 

CMr*-tnTr- P^-CDOCOCM 

V to r*." to en" »-' 1^" o' »-' 01' 



00 

CO 


to 


8 S 


to 


OT 
CM 


CD 
CO 


§ 


i 


a 





at 


CO to CO 
S S OT (O 


^ vn CO tN "T 

T- CO m 00 CD 
CM (D p-- to 


in h- .^ .^ 
CM r^ tn CO 


fO 


S 


in 1 (O m 
T- CO ■»»■ to 


to in to ■^ OT 

CD 01 OT CD G) 


CO to I'l Q CO 

CO to to CM 




3 



00 u> 

»- <M 



r* CDooin^- r^cMinincM --CDOOfOco 



cotNinoo cM'i-mcMin 
to h- o ^ to 00 en in o 
JC Q 90 gi o" p' r;* cm" cm" 



in o i/i 

CM to ^ 

_ _ , - . - . o ■v »-" co" cm" 

ooi^tOf^O r^r^i-enin 



(O m o to <o (o 
o in to ^ 1^ (M 
to CO *- ^ 



II 

Z 



0) b 



(O 3 O CM to 3 ' 

<e CM o V to — ■ 



tn^co ^into^h- T-'^^tococM 

-■-■-■ — to r- CO (^ »- o I*- 

o CO in CO h- N_ * 

■r-" tt" ^" in" tN to" r-' in r^ 



CM tn to in 



*- m m in in 
eo ^ 5 (0 <0 
eo CM CO ^ to 



CM r^ CO o ■■- 
in CO in T- OT 

CM CM CM m ^ 



to CO ■ 



I ^ CM 

"^^ to in CM to 

1-" r-' r-' m' m' 



in o r^ CM O) «D 

1- CM en 5 ^ ^ 

tn 1- »- flO <n 1^ 

ot" Q) I--" i^" cm ro 

r- o o CO K M> 

en CM ^ CM 00^ ^ 

in cm' h-*" 



SOO CO t 
CM »- r 



SCO CM in r*. 
5 T- CM *- 

en '^ to r- lO 



to CO in ;^ 
mm 
to m 



r^ 00 

lA o 



Itp tDf^tD5'5 tOOTtOr^^ ■^(OtO'^r <J»^ 

■^ coT-^cDin aSOTtoQfO mmcM'- r^ at 

-r-CMCNCMCM i-*-^m^ ^^- ^ 



»0 m CO OT OT 



mcMoO'^ in at <n iD 



t o -^ to m CM 00 ■^ 

> ^ A 1- 00 CO CO CM 

f op" ^r" cm' m' ot" to' to" 

I CO CM o tb »- to Q 

■ to ^ m m ^ en (B 



h- f^ ■q- T- 



00 u> 

CM 00 

at_ Ul 
at 00* 



o CO CM r- m op 

N. m rJ OT ^ S 

^ m o ■v ^ iTS 

r m" o' CM* r--' 

to to to CO 



tom m^roop r«.io 

• 015 CMCMCOmtPQ 

loen T-tOT-<o»>B 



5 •- m OT f 

to m ® Q c 

r- CO r^ m ( 

S" h-* co" tn r-" cm' cm" r^' to cm' to" ^" ♦- o' 

*-f-(M*-«-CMT-COCM*- 0»- 




m Q m o m 

CM to (O ^ -^ 

M 4A «A W tA 

V w CD Q) O 03 



■5 °. o m' o m" CD m m" o" m" q 




Basic Tables 1996 



59 



N 

w 

>« 
n 

0) 

E 

0) 

■*^ 

K 

n 

I- 

■o 
c 

M 

c 
o 

Q. 

E 

lU 

a. 



>> 
n 

m 

c 
o 

u 

3 

■o 

0) 
Q 

■o 
« 

N 



i2 

c 

E 



« 

E 
o 
u 



(A 

u 

3 
O 

« f 

. . CO 

I ! 

O £ 

3 IJ 

« -n S 

Q « i 

■oil 

N-*-* £ 

Eo f 

(1)U £ 

a ! a 

■t: E " 

S o S 

<« C S 

C — ra 

3 In «] 

0) o ;; 

ft? *- i 

0) (A S 

^ 3 ^ 

re "o r 

I- < < 



3 £ 
5 » 






^ *- <D CO 

5 r^ in Q 

ff> a} o Oi 

•- V <*i in' 

in o CD o) 

(O h- CD CO 



ino»^»-^ to <j) r^ T^ Ci ^r-gjcDcnio 
oi^or-*r- ^-cNincji'v r^ m a en ■^ f* 



8 O CM CO ID 

CN r* CO in 

CN CM T- V oi 

01 ^' in CD tD' 



ia)QQ»~ ^r-inmcMrt 
■foininco o^^m^fo 

ICN»-in»- CMCO'^OOICO 



CO r>- vn m 

00 a> CM (71 

m o T- V 

in CN o' oo' 

1^ CO CN CO 

■■- ST CD •- 



Sen o o in 

to (D 00 CO 

in in ■* ^ in 

S o S r^ O 

•g- 00 en (N CN 

«- T-' »-' »-' CN~ CN 



(n in (N ^ o 

(O »- O CO h- 

in in in CD oo 

1- CM CO r— CN 

(N tD o CD r»- 

CO »- CM CO CO 

CN CN CM in' ^" 



r- N. *- 5 « O 

1- O *- CD to y- 

OO CO ^ ID *A 00 

CO CT) CO »- eo tD 

1- *- O) O <J> « 

CN •- *- *- <J> CO 



CO ^ in ID 
CN in »- CO 
CO <- fO to 


O C7» (Ti 5 (0 
^ C7> CD ■»*■ 5 
CO tD r^ »- " 


in in r- CO r^ 
ID O r^ O Q 
r- in to «j- o 


O C7> in (D 

CM O) (71 in 
,- -q- ^ (7) 


O O 










<N h- 


CM C7> I^ CO 

r~ rt a> 


S S S 2 S 


en iD 5 01 CO 

0_ CD CO 1^ tO_ 


*-. "^ 


-i M^ 



CO O <^ CO 
^ r- o T- 
0> CD r^ in 


to O CD CN in 
5 in o S £ 


to in r- o 
CM '- o ■q^ 
T- CO in to 


to Q o in t- 
Tf O CO CJ C71 
in in T ^ CO 



. in CD to_ o ( 

oo" ^" h~" r-' CD r^" cm" • 

O ^ (71 to ID T- T- 

CO CM •- CO CN *- 



fOO r-cNinco ON 



CM cool'— O (p»-T-muJ ^wji^f^^J n«-i-«(UJiw fc**'* 

1^ (Dcoinco ocM»-r-r- cotDr^O^ S. S *^ ^ ITS 

GO ^r^(D(^ r^O(D<7>oo r^-r-cM'^in O0D'^cn«o_ 

_r - - .«■ -1- .« «■ ^ «■" ,n (o to" r-^" oi CM to" in* cm' oo' o' f-i" o 

^ ^■^invto ^ ■^ cji -^ n r 

r- i-coo'-co 10(0*- h-i- 



. to CO in o CO CM to 
r-.incoco O'-tO^-i 
CD^-CMCO CMCOI^Olr^ 



I ^ ro" i-N (N CN Csj CN •- CN ^ CO 



3 


in o CO to 
<- r^ o *- 
(31 oo r- in 


to o CD rsi in 
5 CO oi to •- 
O) m o CO CD 


^ CD CN T *- 

ci in <- r^ o 

CO ■«)■ (^ tf> (D 


in to O) ej) 
O CO n ^ 
CD O (D ■^ 


o o 


S 


h- in i^ o 
•- CO m CD 


^ O CO CM (7) 

in vn T V CO 


9 5 ^ 5 ^ 

CO CN *- CO CM 


h- CM T- 


2S 

CM y- 



(7) in CD CO 
m oo c^ (7) 
en tn CO to 



CO oo O CO Q CO 
I O i~ CD (7) O CO 



r- CM CM 

CDCMV'..— __._.. 

cocooocom otNinom 



in T- ^ 00 CO 
r^ (o ^ 1- en 
CM r^ r^ r- ^ 



oi 01 (7) m oo 



f- CO o c7> r^ CM 

CN "<T to ■- O 0> 

CT> CO oi o «n *- 

5' o" to " 
r- •- 

V CO *- 



O (N 

in ui 

CM h. 



*-CMCO (N'^T-T-^ ^ 



inocoto cDOcDCMin 



cocM'^'- intooioico^ 
in»-r;0 Qco^v 2 

eo* of 



Tf r^ m (D (DOC 



(OOOin^- oO'^r^'-tD rwCM 

SOCOCNCn 0'VC7)tDtD »-»- 
in^'VfO COCM'-COCN ■<- 



in to <7) CN ^ to 

8r^ o h- eo a» 

oo r^ CO. U), CM 

r». O) O fO ^ eo 

f^ Ol CM ^ lO »- 

CN f- CM r^ O 

CN in co' r^" at 



3^S 



^ r^ Oi (p 
r- CO CO 01 
to 1^ O O 


to T- 


CO (N OT O 


o 



iS in ^ r^ 

CO O CN h- 


CD CO T T *- 

in CO r^ CM (71 
o ^ en C71 (O 


t~~ a^ T- Oi ■^ 

cssss 


r- 00 en 
CD CM CO 
1 (D CM CO 


<0 00 


CD to r-- to 
O cB CM *- 
CN to oo O 


■^ CO in CO r- 
■■-500*- 
CM ^ to to 


r- CD CO <- 


00 CD (7) in 


Si 


CM ■V oo CO 


in (7) ■v in 

■^ ■.- (N CM CM 


r^ to CD in 3 

CN CM CN ^- 00 


(7) (^ in CM 
01 ^ ^ CO 


ftS 



i88 



lino inomom 



O *- CM CM CO CO 
T- tA <A (A «A M 



sa 



p in o 
I in (D 

> M 0» 



S8 



88 

CM m 



w o 



a o <- 



OTIJCC CCCCC CCCCC 



(A 


^ 3 ^ 


h 






"D Q- 




C in'2 
3 M W 



8s; 



in omomo mom 
*- cNCMcoco^ ■^mm 



10 O O O L _ 

!8 88888 



o m 



C C 
3 3 
O Q C 

go ( 
O ( 

8 8"i 



E • 

3 o 



^ 19 i 



5 S 



C — 

o 



i e 



» E 



q: 



<D O 



i 2 



r»- o to 5 00 

N m r^ en m 

fo r-^ CO CT)" r-' 

O ^ c^ Q iQ 

C^* 00 CO OT to 

O* «-" CN V 



CN 1^ CM ( 

8cn (O ( 
CM (71 ( 



) (D iri 
> iK to 



CM h- m I 
<n (n m I 
CD (D m I 



SO) oo I 
O) CM < 

I (o V en I 



I (D h> o 
I *- ^ tn 
I h~ 4 eo 



CD r^ 01 O »- 



(71 r^ to < 
cm' '-" cm' cm" 3 (n in CO CM 



eo m»-ro(D ooncDcor-^ <7i'VO)co» 

T- r^i^mr^ otooQCD O'-'-cooi 

fMCDCnoih- r^tOfOOTtn ocomtOtO 

U> h- CN *-' ^' 01 00 01 ■^' <d" cm" •-' 01 (D 01 

Scooomin f^i-^'^cTitD CNOimtom 

*- CM m 00 •- ■^ to CO CO o 00 en r- CN 

a* ■•-" »-" *-' *-" *-' CN T-' T- ■^ ■^ 

CM 



■^r 1- CD TT (fi CM 

^ ^ 00 CM «> (D 

o »- ■^ •- o_ ^_^ 

o' Q •-" co" r^" oi* 

Sen 1- to O <N 

00 •- <" ">. 

co" h-' '-" 



(71 CM 3 (D 

§0 CO Ol 
fO CO CO 



I (O r- in ^ 

» 00 CO r^ t- 

> ^ o O (O 

) m (7i' to ■ 

I m m CO ( 



O (71 (7) 

T- m CO 

O O 01 

m' (71 CM to CN 



•- CM ■^ (D 00 (71 »- ' 



m »- CM (7) »P rt 

00 O ^ T-_ u> 

CM <p" m r^ a> <N 

CO V C7) •- »^ t 

to to r^ o *■.<». 

o' < tt' r- o' ri 



s 


CO en CO 
(N gi (7) 

to CM 


r> 

S 


(71 CM m 
CO en to 
^ CN in 



01 '^ Q CM CM 

*- 5 O) CO CM 

h~ ci CM CO CO 

S OT m Q 5 

«- I- to 01 00 



m m CN CO o 

CO •- O CO CO 

to o r^ to m 

r^' to' »-' 5' ^" 

CO OT r- (71 «- 

o CD 01 r*- CO 

cm" »-' •-' t' V to' 



^ O r- CN CM ^ 

(D (O to CD U> h- 

00 CD m in to^ ^_ 

rsT (7) 00 CM ri ai 

»- CO m CD 10 n 

to (71 "- *M »o 



i-cnr-m»- (7icDmrNCN 

rtCMtDO' ---.— .- 

U> CO 1- CO r- CN CN ' 

^ 00 T* m CO en CM r^ CO 01 



I CD m CM CM CM ^ 

tn CM CD to to to 
I CM ^- m CO r^ CO 



■"TCMOl CN»-CDO*0«0 

r^CM(7i (-^(TiencMOOn 
cor^CN CMfomtD <ocm 



<N»-to ^■^comco m^-^ 



CM CN CO *- 



t- en CD 
^ (O as CO 

CO 00 n' (71 


to <7) 5 (71 
pt: r- rt -g- to 

en m to "- 1^ 


T- ■^ r- CN CD 
to m m CN 


to to (N to 
»- CM to en 


CO ■■- CO ^ 

CO (O CM r- 

T- T- 1- CM 1- 


Q r^ CO m 

CO (71 to CD 

CN CM ■■- m m 



01 00 •- m »- to 

m CM CD (71 *- to 

CN m n to 80. u>. 

(7l" CM O" CD' »ft 00 

i-w r^ CO »- o> ^ 

m T- «» ^ 



TT tD CD r- 

m 01 to CD 

CN en ^ o 

m" 1" tn' r^" 

1- en (71 »- 



mioocD^ ^miooiro 

3r-oo(p (n^O'-o ■ ■-■- 

r^OimO tOCNCO(7>CM iD^. f^. 

CN CO O op" t;' (N r-* 1- O (D 00 tn to 



r-. p 5^ CM t^ y- 
(O o eo 



CO CO V o o 



■ CO 



u 



en o CM 3 

CM r- m Q 

m CD CM Ol 

ui" o CN en 

m ^ o en 

»- en 1- 



CO (N 00 CO m 
O) (D ^ t^ eg 
m '- f^ 00 CO 



CO CO h- m 
00 CM en m 
CM m ^ 00 



fO m m r-- CM 
1- en CO r^ m 
CD CO en o o 






r»o^r^(D »-ocoencN 

ff» ■g-ui'-cn (otDi^toen 

*- CM en »- (O ^ CO 01 m ■^ 

(o ^' o" ■^" ^ CN co' m' m' 5 

CO ootooco ^-omcDO 

cNCMtncotD (TitncDcn'- 

▼-' »-" •-' r-' cm" cm" cm" co" 



(n m »- CO CM 

CO CO o -- (D 

CO CO m ^- m 

fC to to CO CD 

o m en 00 en 

m V to o CM 

co' en co' o" T- 



(71 O (71 o o r^ 



m r^ en r~- 
^ 01 to ^ 
co" m" ^" *-■ 



BO tn 
to w> 
r-" »o' 



(D •- to 3 I 

f«. to m o> < 



m CD r— 00 ro 
CO en r- O (71 
■ CM CO r- 



■^ o CO CM CD eo 3 i 
■r- CO CD CD 3 in c5 ( 
en •- o 00 to CM r^ i 



I m ot n 
I m CN rt 
I ^ eo Ol 



f^^tncno 5oor--3fo 5>f^G<50i r^f^SJ^SiS 

Sm^cDfp tfiocMins 3tCSy2'i^ Sy^^^SS 
■^entooi CMinr^aitT) omenoim oiO'- r»-«> 



^ ^ TT en ■^ 



O) 


CN (^ to en 


<0 

ft 


h- m to 



r-m^ooi oioioioicn 

mcotnmcM 'i32*"*2 

<j) ri 'T o eo eo cd O co n 

^ ^ r— to m CO r^ 01 •- CD 

ScncotDr^ oimcooiO) 

to CM o ■^ o CO o ^ m 

^ y-' CM* en" co" -ft ^ m" ^" r^" 



I to 5 5_ Ml 

r 00" 3' K eo" 

■ m 3 o rt 

I to CO ^ 01 



o CO h- ro 3 

•- m CN CO 3 

^ f^ ^ en o 

r*.* r-' r-' to" oo' 

»- r- en ■.- CM 

r^ CM m 00 



(^ (D 01 t 
r^ OT i^ t 
•- ^ tD ( 



(6 CO m CO r*. 

en r^ to r^ r^ 

en" r-' t" *-' en 

en ■•- CM CO CM 

O) o) cTi r»- CO 

^" T-" ^" V ^" 



O 00 "<»■ (71 *- 0» 

V cn r- o 00 

CM o CM m f*< o*^ 

■v' r*." m" en to o 

cj) en i^ en to 10 

to en ■>- »ft *- 

to' 00' *-" 




60 



Individual Returns 1996 



0) 
N 

CO 

>. 
n 

</)" 

E 



X 

(0 



c 



Cl 






E 






0) 






X 






UJ 






0) 






a 






>. 






1- 






>> 






A 






m 






c 






o 






*rf 






u 






3 






T3 






«> 






o 






■o 






a> 






N 






E 






0) 


















S 






c 






0) 






E 






4-1 






M 






3 












■o 






< 












0) 






E 






o 






u 






c 






4*» 






o 






tf> 






0) 




f" 


u 




OJ 


3 




^ 


o 




o 


(0 






0) 




!n 


c 
o 




J 
O 


^rf 




r 


u 






3 






•D 




V) 


Q 


■a 

0) 


c 

D 
O 




3 
C 


fc 


N 


*- 






C 




b 


o 


b 


a> 


(1 


w 














r 


0) 


b 


^-1 


t- 


i)i 


=5 


o 


R 


M 

C 


u 

c 


1 


3 


(A 
I/) 




O 


O 


(D 


1 


o 


Q) 


^ 


•a 


<D 


<N 




<D 


0> 


(rt 


a> 








XJ 




Lf. 


ro 


■D 


1 


►- 


< 


< 



o t3 



iff 

Z 



3 n «- o (j> 

*- CO oo ^ o^ 

go" f^ Q CD crt 

w» -- in O in 

w -- ^ CO <- 



CO o r-~ en t^ 

® r- CD o ui 

o n' »-' ui Q 

r- en (^ (D a> 

■* CO r) CN to 

T-" *-' cNj" CM* cm' r*i" cm" csi oo" m 






CD to 

> o w 

> CO ^ 

^ CO' CM in ei V4 



0(00)^0) mOOC*5COCM 

01CT)01»-h- (JIOOOCDCO 

(O^roor- ococni-co 

T-" oo ui C71 cd" m" cm" o' c^ r^" 

SOCMCO'- r^CMO)^'^ 

■r-rOCDO) ^incDCOOO 

o" •-" ■-' <-" 1- '-" 

n 



^^--CN inooo*-oo 

r>0(J>tOCO OOOCOCN*-" 

cm' 03" o' en" cd' o" oo" r^" O) *- p 
noo^^rrsj oocococnio* 
ococncxJinoiO'- c*-" 
cm' t-' .-" t' V tn T-' a 



»ncoco(NCi oicTiOf*-^ mcMOino oitrojcD'*^ 

OCM(DCN'^ in^-^tOCM <-*-O'-00 <D(ntncoi-o> 

— " *■ — in oo o CO ^ »- r^_ (O to CO 00 r^ cm in cm cm o_ 

*-' 00* r-' CO m" <d" n" co" co" cT ot" 

^rtcpSSin QO)CT>in»- 

^c^'^incM coioi^cococn 



rt p) CM ■V in oo O 

a» OO o> CTi r^ fO 1- m CO OJ 

«- ^(DcOl^*-tO(D»- 



T-CMOJC-Jcn r)cnc*)o>»- c^oocof^rtf^^ 







1^ 








(n 


u> 


CM 








s 




s 



cpr- m a at m -^ t-oiinooo in»-cDoo«oo 
^CJ) CMh-tnr-T- cn^'-r-'^cNi corMcotNr* 
•-•- iDr-ococD CMOcnin^ cDinr^r-o 



3 00'-t- r^QOtOlD CM^cph-CD eodi-^o(NW 

^CDCOCM *-0*-»-5 r^CMOr^CM '-COCO^NCM 

incMn TfOincDcn cMh-cNcocD ocDCM'q'tocM 

o' (tT in" r-' r-' cd" cm" oo' r*-' ai i- ^' lO in m' t' tW^ CM 

CMOrtr^co inintooco oocDindr* 

^2) CM'-rtoo^o* 



I f^ T- fo r- 

■ OT in CM m 

■ CD oi *- o 



mc^tnncM t-cocmO'^ ^■^(n^co co<oc*)0<^«> 
o ■^CMn ■^coco^cD co'^inr-^ oocor^mrsieo 

CO »- CM rt CM w 



^^I CM n p-~ ■ 



r^^ oocr^ooh. CMcpcDrMh-- 

ir--in SoScMr».K inoSffl(*iT-_i 

n' Qi in in' r^" ■r-" to" co n' »-^ o» 

iCM cDi^r^mco r^cocM'-O" 

CM CM CM -^ W 



I r^ CO h- ? 
I ^ ® fO (J) 
■ O) (^ O '- 



•-CMinmco ID tn to <ji o 



r^' cm' h-' (D CO r^" CD »-" ■•-' r-" O" ■q'' oo' op' CD r- in CO CD (O o 

<j>i-»-co^cDa5o'^OcDinr^in?)^^CM r-CM 



I CU U CN U U) «> CD 

I CJ) CD CO CD r- CM CN 

" in op' Tt" cm' 5^" oo" CO in" 

irocO'^TO aiin-^Tf 

CM T- CM (N (O 



!S ^ 



j'^'^mcM in'^oor*-iN 

JCOf^COQ OlCMf^T-r-*- 

1 CM m O) o_ oo_ m o co_ i-_ » 

V i~i ir\ m-^ rri in ■ — ' f^' iri w* to 



inoco^-co mr^i^m^iD 
coO'-«n5 commcjioo*- 
^^cooocD^-^»- o»v 



5S8I 



cji CO OO 01 oo I 



00 00 Q 1- ( 

r- O if) ( 



cMoor-'-co cocD»-into ocjicom^ot 

coaoorto^^-TOCMOor^T- or^ 

»-T-T-r-T-r)fOCM <n 



h. to ■^ ■<}; T 
O CO 5 ■■- 

CM in cn CD oi 


coco'H'CDCM r^inT-ocM 
oco'q-cMCM cocbooi^to 
cNOcotno to^cjicjito 


5" m r^ to o h- 
o o CO c5 K «o 

CO TT CD '<r CM ot 


CM 1- ■^ in ■^ 

O CD a> CD <p 
« r^ CM * ^ 


cDroo^^ oocncDCDcp 
r^tNCD*-g> or^cMcov 
cMr^f^tOOT Oin^r-O 


S S S o s s 


rt *- CM 1 


COI^OOOO CM»-CM»-3 


r- ■V CO CM M *- 



^ T- r- y- r <n i 



oicoto-^in ^tocst 
i-in^coco otDO 

h-OT^-'-OO *-(DOT 



O TT CM CM CO 

•o Q CO m Q to to r^' t-' ^' to to r-' r-' eo 
cortr^^ro in^i-mto inin^tDoS 
soi-cN«nao *-^cDoooo oitocntD'- 



S'V'i-oofOin in(]0cO(7)(Oro 
CMO)'-<DO fMOtfJUlOOlO 
- — — ---■-* p^r^*-cMifiT-_ 

co" ^' eo" ^" t^ n 
f^ r^ CO CD ^ o» 
^ oo ^ rt * 



<D e- 






£ 
o 



i s 

z 



I 5 



■5 

|i 



nooQ'- cDt7)toaj(0 ooi-ooom r-^toeocMsoift 
otOOTQ inoorocnio cDCM^incn ooegi^miN 
rO'-tno) ^t7)(DtotDinootoc»oo »-cdo3A» 



fM31'-CMCM inoOtOtOfO CMtOeOCMtM 

eo ^o^r^cMtococo'^eocooTr 
«o_ »-M-r^tJ»r^<DrM»-'^(MT-in*- 
<o' ^" ■r-" CM tN cm" cm" cnj" m co' m 



! in o 
' r- CO 



r*.cMcn comcoooo 
tpo)^ <pr^cM*-rM 

OTCntO OTCDCOOf^ 



in 



in ■ 



lO *o 



Jl CM f^ CM OO 

to m in in 

»- CM CO I 



_^ _^ o to _ . 

<f> ci tM CM ro r> 

m" o* ^' ai n o 

o CO CM n ft 

CM CM » P» 



i s 


s 


in 
m 


(J) 

s 




f 


^ 


cn 

m 


s 


§ 


oo r^ 
oo o 


oo o ■v 


0> T- 


i5 


CM 

in 


to 


o 


s s 


s 


5 


CM 




o> 


■ss. 


m o S 


is 








•- 


^ ^ 


CM 


*- 


CM 


1- 


T- 


•^ V 


^ CM 


*- CM 



eo^CM or-ocMCO 



5 ^ 



cDinr^cnrM -^ (D o 

t^ in I-' oo" in m' 

I CM 00 F^ ^ m ^ 

in in m to m in 



is 



s 








^ 














cn 


CM 




lO 




CD 


^ 




■<r 


■T 


30 




i? 














$ 




o8 


0) 


CM 




n 


CM 










o> 


* 



. M to 

< y> Q „ . 

■ N 00 CM r^ 



p CM CJl lO oo 

in cn dj h; 



OIN'-tD^ OCM^'VCO 
h-rOCMPip i-^^»-CM 
OON* * •^CMOO'-COV 




^BCMCMin ^ oi a> Q r- co^tomco movooon 

KfomT-tO 5»-tDOTCM VCMtO^CJl ^(DCNpNW 

CO_^tOO)tM citDinCMtD CMVh-t-r- [s-iTSt-* »» 

«o ;o in" o)" o" in" o' t-' i-" co" to" o" r»." m' o" co" ^' » ^r 

(Dk«*^^»CMtM»-~*-»»-*- tMrt 



Sn" o" 
N CO 



i-co f^oitDmo) cocMincM 

ai r- tMi-CMCM^ CMCOrO 

Oh- toininootocMr^v 

Sf) (7)" r-' in to' oo' to cn oo" 

o infMcn'«»to ificM 

^ ^ tM 



fM 


,_ 


^ 


^ 


m 


m 


m 


* 




tM 


fN 


rM 


S 








r- 








in 


* 


9) 






r^ 


m 


S 


















N. 












CD 


■^ 







<- CM ID 



S^in^in cor^CMOi^- *-tDQtO 

ri r^ -v yo CDr-oomh- T-rSrtco 

h* J) in CM o in •- CM o oo cm i-* oo to -, , -'.—.•'.--.'. 

•ft o o" cm" V o' ai m' r~-" ^" m" oi" r^' t-' o" o>' cm" to' to" id o» 

r^t-CMi-COfM^^»-*-»- CM'f-CMr- OIO 



to CO 0> V M K 

a> CM Q r>- o Ok 
^ in J) CM 1ft ^ 



Ol 3) h.. 1- 

^Bflor-i .-..-..._ .. 

• 5CMh-T COOCMCD^ ^ 

oo" ji 00 o' o" r^" cn" cm" op" to" ai _ 
a* t- in t- y- r- \n a> ID r^ cmcd 
CM ^-cMincoT^^in^i 



CO r^ CO to n 
_ Q o (O 5 ^ 
Oto a>oeor-rt«> 
■r-' cm" cjs" co' ai ai n « 

■^O OtJ)C0l^f^N 



^ ^ ^ CM 



to 

CD 


i 


8 S 

CO CO 


s 




CO <n 

■r- CM 


PS 


g 


a> 


s 


8 


1 


i 


«n 

CO 


^ 
^ 


3 


3 


S 


CO 


1^ 
to 


s 


CM 


!8 


S 5 


§ 


8 


8 S 


S 8 


in 


s 


in 


3 


fO 
















^ 




I- 


CM 


CN 


CM 








lA 





i 8 



Rino inoiQQin omtDino °St- £3 
o»-CM (Ncotn^^ inincDr^*- ¥* ¥t v* o o 

I 8 - - 
E t:< 

30)' ________ 

p ^ ° O ^ S CM ^ r? S ^ S i8 S "^ ^ ^ 5^ ^ ■ 

_I3mmm mvIv»SS mmSSam mmm^ 
3 I 





Basic Tables 1996 



61 



N 

w 

in 

E 

0) 






■o 
c 
re 

If) 
c 
_o 
*<? 

Q. 

E 

0) 
X 
UJ 

o 

a. 
>. 
I- 
>. 
£i 

in 

c 
.2 

O 

3 
•D 
V 

a 

•o 

0) 
N 

E 



43 

c 
« 

E 

in 

p 

< 

« 

E 
o 
u 

c 



I/) 

0) 

u 

3 

o 
CO 



u 




3 




■D 




« 


■o 


u 


a> 




3 
C 


N 


C 


F 


o 


0) 


o 



a> I 



i E 



5 8 



E 

O 



I Y 






E E 



® E 

z 



f- to CO r- 

tO »- CN h~ 

25 i^ CT> to 

o •-" CJ)" (D" 

(N CM en 1^ 

• fsj in <N 

»-" in 



in" r-' in CD' cn" ^' CN o 



Sep in oo" 
^ in CO 



(N ^ n ^ 

(N cm' in" Q 

r- 03 ^ o 

(N n 



CM « CM 



in m in (o k 



■V (N »- (M 



n in 

CD C7> 

a> in 

--" <N 

1.- fO 



(D CM CO CO in 
iD to m oi <- 
■? oo * ^ 1^ 



r«- f^ mo 

3I-* (O ^ 
CO en 1^ 



r- CD o> C7> CM 

fN in o *- CO 

ID eo en »- rS 

oo o r* in gi 

CM f»- o <7> oi 

n •- CM CO CO 

cm' cm cm in -^ 



1^ in r^ O) o. o. 

^' ^r-' (O" »-" O* ^'" 
CO CM CJl O CM tf> 



in in CO CO 

i cm O CM CD 

i ^ *- CD in 



. (D en 



(D r^ o o CO <o 



CO to Di O r^ f^ 
CD en iD h> OJ in o in o> ^ cn »-_ ^_ to in in 
T-* pj m' r-" cyT »-' co' co" m" in id* o' i^' ^' cm' 



oimoo-^ cocDino)^ ocococom cvicd^co q 

gtor^*- oitoo*-iD incntococo cpptor^ 5 
r-^^ intO'VCD^ CN'-'-OOOO ■^■^COCN flO 



iD .- CT) in (f> o 

1- in ■•- N. o Tf 

CO t^ v CM <- 1^, 

*-" CN CO to 



iDCMin cNtNOr-O) cor*-inoo 

cmocd ^QtNr^m cdcdcdcd 

(Oto-* c7)OcoaD(D intointN 

^" in" in' in' cd cD in ^ cm' ro' 



CO CO Q 3 
in CO o c3 
CD m in r- 



CM in »- ^ ^ 

Svn CM o in 
(O o V *- 



tJl O) CM ' 

Sin to ' 
CM r^ 



■ r^ O) <M CM 



i-inm T^r^to'S' roo 





■r- to 

O) CO 

CO in 


? 


i 



5 


5 


CM 


m 
in 


en 


8 


i 


CD 
00 


s 


s 


K 


r SP 


f^ 


s 


1^ 

CO 


to 
to 


r^ 
T 


sq 


in 


s 





5 


S 


in 

CO 



in CM 



CD to 

^ to 

tn (D 



10 o in CJ) in 

O CO -^ CO o 

CN CO ^ co_ in 

co' * CM cm' cm' 

tn • * CM 



CM CD CD 00 
(D OT to r* 
^ 00 (D CO 



3 . .. _ 

CO oi in m 

to 00 O) r- 

CO {M f) (D 



(ogjo cMcO'Tin eor* 

S r^ S 5 CM ". S^ 

»-' r^' q' to" (d' 5' T-" 

^ -v in in V ^ u» 



CO o ^ 
^ f^ in 
jm' *-" tt" 



s 



S8 



01 CD CO CM CM 
CD in CM O CO 

CO cn CD CM *- 



in" TJ-" T-' cm' co" in" to" V to 00' 

• ^(N'-^ ^ * "-COCM 



01 r^ 00 o ^* « 



r co' cm" CO o 



o tn m CM in (D CD 

ID 0» 5 tn CM to 1^ 

to *- O CD *- h-_ CM 

' (D m' CD o" to" ■^' en 

to h- CO CO CO CO CM 



CD CM CO CO O 

CM r* CO CM CM 

O to r^ CM CM 

CM tn to in <n 

tn 1^ CO 5: CM 



to r^ 5 5 fo I 

O) 1- O O CO ' 

CO o 1^ O ▼^ I 

■^ tp tp «■ tn I 

SO) w CO m I 

^ fM to « ' 



CO 
CO 

n 




g 

CM 


5 

r^ 


s 


CO 


CM 
CM 


s 


CM 

in 


CM 


s 


r 


in 


in 


CM 


ri 


tn 


CO 


CO 
CM 


i§ 



ro (N *- f^ CN CNj_ i/i (D 01 »n 
«-" n' r^' (O r~' o' *-'(*)»- rt 
^(O0<c7)0r-(N « 



M 



O 
U 

C 



3 i2 " 

a> o 5 

t^ »- i 

I ^^ » 

^ "O s 

cJ 4) ^ 

0) V) f 

— 3 ^ 

re "5 S 

H < < 



f^inmco *-cntMf^tD *-r«.tMcocN 

inoitoto cDoomenco ^ooor-gj 

51- »- t- CD in CD V^ CD_ '-_ en 00 ■^ CD o_ 

co' in r^ o" CO f^ CO* co" r cd' o' in co" 5' 

CM^CD TOCDOlT-tO CM»-CMCOO 

*- T- *- T- *- CO ^ 



So r- CM 3 o 

O) r^ to in <n *M 

r*.' cm' ^" co' r-" a! 

to to ^- CM CM CM 

in to t- »- r* »- 



coto^cD tOf^cocMin 
cooiciS inoiomoo 
in^inco CMt-cMCDT 



to CM ^ 

CD to CTl _ 

•- CM CO in CD 






oo o to CO 

CD CO O) to 

■^ O CM (J) 

co' o' o' r^ 



O to O ^ 00 CO 

SCO to r^ 0> CO 

en CM CO v>, tn 

in oT co' to (O ^ 

CD tn CD CO h- ^ 

■* to K to 



. in o m o in o 



SS 



S o s 



8 SS^i^w 00- 

o o o 5 S p 8 8 o 
m oinomo fMin^- 
mmcor-'- w«w 
0) <D (0 
T3 -O TJ 



0) c 



■OCC CCCCC CCCCC 3:3D 



I 1 



. o in o in o m o 



3 M V» M 



to ^ 



in t? in I 
t in in I 

«^ fA tA I 



moo 



o 2 



t ID 



I ^ 



s 


CpOCD »-'«01CMtO 

^i^cp m'^CMOr^ 
r-oS tn^-'vtoco 


r— m CM m tn 


to CM m 
CM to m 
^ m r- 




-v 


OeptO CMCMO'-CO 

^tocD ^i^^f-h~ 

CM f^ 00 ■V CM CM 00 


m 3 in CM ID 
*- CO i/> r^ to 


CO ^ r- r^ 
■V -* to 2! 
1^ r. »- 


Ot 




»- CO m r^ 00 


^ •- to CM <n 
,- ^ ^ ^ in 


g? ^ o» •- 
0) 00 CO 0* 


R 



ftO CO r». CO (D •- 
^ m to iji 05 
to O 0> V Oi ^ 



.- m *- CO 

^ 'S8 



r- to CO o »- 

T- ^ CO <- O 

CM r^ tn CM CM 

»-' *-■ T-' cm" cm" 



CM ro (D CM ro 

00" ^' CD ifi 5) 

CM CD O O 0> 

CO T- CM CO to 

CM CM CM m' V 



' CO en ( 
I to <n < 



■.- m 


CM tn to 
CO tn 


tn 

as 


CD CD t^ m CM 
to ■v 5 en ?) 


g3gS 

■.- CD en CD 


a> 

s 


JMJM 


to T- 


CD V CM m CO 

CM CM CO 


OJ CO »- -* 


eo 

s 



mtofOO) intncomr- totncMCMO 

■'-■ — — -^ O ^ O O ' ^ .- .- 

^ CM r* CM 



CO o) CD m fo 

(D in CM »- « 

r~ f-- CO CO (O 



o> 


S s 


CO ■^ *- to to 
CM m to to o> 
f^ en CD V ^ 


CD CD m 3 m 


to to m »- 


CO 


CO 


r^ CM 

■^ CO (D 

CM h- 


<n en r^ CM 

»- ^ CO I^ 
OO ■* CM CM CD 


^ 'T CM CD 
■^ CO CO * CO 

T- CO m to m 


en CM h- 
CD CO *- •- 
csi 00 r. ^ 


s 






^ CO m r^ CO 


1- »- CO CM tn 
■r- *- ^ 5r in 


<n 00 
O) CO to tn 


10 



Q ■^ r- 
* CD m 

CM CD -T 


tM (D -^ *- Q 

m m »- CD w 
CO en S CO 


»- m (D r- CO 
5 r- CO 3 
O) r«- 00 00 O) 


CD T- r^ tn 


i 


tM en CM 


!;= ie£°8 


m ^ tp CM 00 


<- CO »- 
CO CM en 


s 


^ -^r r^ 


CM r- <n CM CM 










^ T- t- CM CM 


CM CM CM m ^ 


•q- »- 


CO 



OJ ■•- ■^ CO 

f) to lA eo 



r-otrcr)3 <y3'^S°o o^°S^t:2! 

CMCD'-O'T tna)CMoJ»- «-T-r-tMfMO 

tococo'^co t-cM^cMv- tneocooco'^ 

^" to* to' r^' ai f^ m* m" co' p" cm cd r- ^ 5 y 

T-f^tor^o tntotMOoin coi-encn^ojo 

■r' ■.- T-l-CO'^l^f^'^VO>»- 
^' •*" 



^ in CM CM 

»- m CD to 

TT CM CO ■V 

cm' to' --" -r^ 

• CM CM tM 



*- OT eo en in 

O »~ CD D> CO 

m »- ^ o) m 

CM tM ■■- *- CM 



m 


(-) 


en 






r- 






<J> 


s 


CO 

on 


to 


CM 


CM 


CM 



■CM h- m CM < 

I to r* V O) < 
I m in r- CM • 



ro 


CO 


to 


m 


m 




CO 
























■c 













O ■C m CM CD 

m »- ■^ -^ CO 

CD a> 00 to 
m" ro' m" 5" cm' 
CM ■^ o CO 00 

01 in CO CM en 
T-' CO* m' r^" 00* 



toto ^»-r«.r^u»N 



r- CM 

o to 

CM* tn r- O) O CM r^ 0> CO 

■^i-mi-*tO CMOIOQ 

CMCOCOOO OinCMO) 

*-' *-' to* to' o' o «- en ■•- 

^»-T-^cD oeotoen 



S 8! 

n CM I 



_. J en en 

tD m tn ^ r~ 

m" ■.-" T-* h-' in 

to ■^ tn '- o 

to r^ O) CM CM 

■r-' 1-' T-' cm" cm 



r- O tn h- CM 
r*» ** O CM CD 
to (^ CO ^ to 
eo* r-* r-' m* en* 
CM to o tn en 
to «- CM co_ 00 
cm" cm' cm" m' '^' 



to in to en 
tn CM r- h* 
r>* m h- 01 



1- T- rt M 



'. m o 

I «- tM 
' M (A 



>8oo s5So- 8° 

>■ m' o' m" o' m* o' m" o cm m 
>co^^ inmtor^'- 



^' 2 



"DCC CCCCC CCC-- 
-CD3 33DDD 333 



^°om omomo momom __ 

C iT) -~ ^ rslCMCOCO-^ ^ ^ ^ ^^ "TGi 




.SI 



« c 
E -6 
ui c 

3 

e 
2 "s 



3 -^ 

3 ffl 
I i 



CD O 

%^ 

" o 

z 



62 



Individual Returns 1996 



Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and 
Tax Items, by Marital Status 



(All figures are estimates based on samples-money amounts are in thousands of dollars) 





All 


Joint returns of 


Separate returns of 


Item 


returns 


mamed persons 


mamed 


persons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




ret'jms 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted gross income less deficit 


35.414,589 


2.812,926.912 


23,692,719 


2.209,129,817 


979.986 


53,996,374 


Salanes and wages 


31,241,022 


2,000,860.757 


21,846.379 


1,598,242,671 


858.380 


34,904,169 


Taxable interest 


29 436155 


91.872.821 


20.522.621 


61,720,213 


636.861 


2,269,936 


Tax-exempt interest 


3,076,283 


37.826.498 


2.036.069 


24,020,185 


50.427 


985.171 


Dividends 


14,257,221 

16,736.312 

189,417 


73,216,025 
12,004,672 
2,979,773 


10,074.402 

11.699.810 

15,972 


47,718,644 

8,965,166 

87,431 


253.140 

490.155 

•1.755 


1.743.212 


State income tax refunds 


253,940 


Alimony received 


•27.031 


Business or profession 














Net income. 


5,513.195 
2,234.992 


135,938.426 
11,482.786 


4.389.263 
1.791,720 


110.861,026 
9,061,340 


95.984 
42.543 


2.358.377 


Net loss - 


145.418 


Sales of capital assets 




Net gain in AGI 


9.152.701 
2.651.326 


205,800.175 
5.254.911 


6,452,157 
1,851,804 


157,194,601 
3,657,439 


155.047 
49.603 


6.203.988 


Net loss in AGI 


51.977 


Sales of properly other than capital assets 


1 045,746 


•1.689.363 


785,512 


-1,251,266 


20.006 


-18.542 


Taxable IRA distnbutions 


2,093,420 


24.617,444 


1,423,264 


18,604,237 


27.823 


455.488 


Taxable pensions and annuities 


6858.925 


103.093,923 


4,697,157 


73,572,117 


111.699 


1.588.604 


Rent and royally 














Net income 


3.096,990 


34,716,869 


2,299.629 


26,789,234 


55.856 


654,459 


Net loss 


3.349.735 


22,106.889 


2.492.745 


16,989,395 


41.796 


160,534 


Farm rental income less loss 


237.065 


1.453,119 


162.841 


874,886 


1.394 


20,197 


Pannership and S Corporation net income less loss . . 


3.954.573 


145,333,045 


3.087.667 


122,689,921 


68.335 


3,463,483 


Estate and tmst net income less loss 


313,483 


6,527,705 


169.461 


3,201,259 


7.287 


309,641 


Farm net income less loss 


657,798 


-3,617,616 


552.347 


-3,117,379 


9.043 


-25,011 


Unemployment compensation 


2.132.470 


6.098,513 


1.649.880 


4.687,625 


44.547 


126,687 


Taxable social secunty benefits 


3,273,658 
2,345,619 


28.326,665 
12.370.160 


2.096,541 
1,792,043 


20.010,697 
9.825.585 


49.084 
43.047 


455,612 


Other income less loss 


267,277 


Total statutory adjustments 


8.273,887 


29.111,530 


6,229.612 


22.109.001 


162.020 


629.345 


Pnmary IRA payments 


1.741,624 


2,913,236 


1.093,061 


1.822.389 


24.691 


45,065 


Secondary IRA payments 


921,557 


1,381,842 


921,557 


1.381.842 






Payments to a Keogh plan 


891,214 


8,069,320 


729,032 


6.763.980 


10.147 


77.761 


Deduction for self-employment tax 


5,938,419 


8,914,489 


4,761,250 


7.321.114 


111.968 


1 50.095 


Moving expenses adjustment 


400,643 


1.050.605 


293,362 


787.872 


4,529 


12.533 


Total Itemized deductions 


35,414,589 


572.541.293 


23.692,719 


427.922,239 


979,986 


10,596.327 


Itemized deductions limitation 


4,052,677 


19.082,977 


3.448.687 


16,179,441 


146.733 


531,784 


Medical and dental expenses deduction 


5,397.041 


27,002,499 


3,181,653 


12,695,062 


147.999 


424.164 


Taxes paid deduction 


34.855.375 


203,775.741 


23,543,370 


157,778,723 


947.800 


3.883.860 


Interest paid deduction 


29.803.126 


233.150.728 


21,329,123 


181,512.014 


693.804 


3.849.157 


Contributions deduction 


31,591,983 


86,159.305 


21,792,282 


65.987.827 


804.700 


1.862.005 


Casualty or theft loss deduction 


163,674 


2,879.197 


89,603 


1.164.338 


•6,251 


•38.924 


Total miscellaneous deductions 


9,058.877 

33.611.050 

4.892,970 


38,656.800 

2.028.488.887 

5,121.329 


5,640,783 

23,377,037 

3,811.019 


24.963.716 

1.605.266.113 

3.957.616 


250,332 

959,759 

39,485 


1,070.000 


Taxable income 


40,329,653 


Total tax credits 


180,989 


Child care credit 


2,915,438 


1,245.659 


2.501.465 


1 .059.637 


•13,656 


•6,482 


Credit for the elderly or disabled 


•3,148 


•205 


•563 


•38 




- 


Foreign lax credit 


1,350,110 


2,257.350 


954.575 


1.667.887 


23,902 


144,912 


Earned income credit used to offset income 














tax before credits 


424,209 


159.202 


191.405 


61,660 


- 


- 


Minimum tax credit 


104,332 
220,378 


639.424 
631,273 


80.787 
176.017 


529.758 
507.987 


1.277 
1.221 


12,602 


General business credit 


13,496 


Empowerment zone employment credit 




Income lax alter credits 


33.320,908 


475,582,498 


22.597.465 


378.247.019 


925.547 


10,213,628 


Alternative minimum lax 


426,653 


2,598,399 


300.455 


1.962.627 


16.878 


90,493 


Total income tax 


33,329.940 


478,191,706 


22,602.988 


380.217,822 


925.752 


10,304,723 


Total ia» iiabiiitv 


33 827.643 


497,840 909 


22,931.131 


396,172,955 


946.271 


10,646,104 


Toiai tax payments 


34,204.372 


503,972.701 


23,197,244 


396,228.658 


918.828 


10,291,292 


Income tax withheld 


31.964.051 


357,552.036 


22,083,559 


282.270.497 


873.400 


6,222,939 


Estimated tax payments 


5.867.096 


115,737,981 


4,001,434 


89.919.106 


91.639 


2,929,322 


Overpayment refunded 


22.459.761 
10.850742 


48,590.626 
57.737,442 


14,443,778 
7,953,921 


33.278.923 
45.161.937 


551.681 
384.555 


723,634 


Tax due at time of filing 


1,566,552 



Fooinotes at end of table 



Basic Tables 1996 



63 



Table 2.2 - Returns with Itetnlzeci Deductions: Sources of Income, Adjustments, Deductions, Credits, and 
Tax Items, by Marital Status-Continued 



(All figures are esttmales based on samples-money amounts are in thousands of dollars) 












Returns of heads 


Returns of 


Returns of 


nem 


of households 


surviving spouses 


single persons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted gross income less deficit 


2,399,958 


113.485.320 


41,707 


2,335,814 


8,300,220 


433.979,587 


Salanes and wages 


2,218,650 


92,714.191 


31.330 


962,235 


6,286,283 


274,037.490 




1,607,544 
83,106 


2,000,970 
722,949 


41.707 
3.585 


284,463 
26,453 


6,627,423 
903.094 


25.597.239 


Tax-exempt interest 


12.071.741 


Dividends 


567,411 

1,220,100 

81,929 


1,616,257 

854,061 

1,474,276 


26.243 
17.910 


68,899 
14,861 


3.336.025 

3.308.337 

89.761 


22.069.013 




1.916.644 


Alimony received 


1.391.035 


Business or profession 




Net income 


224,014 


3,960,712 


8.750 


267.557 


795.183 


18.490.754 


Net loss 


86,146 


525,127 


•50 


•106 


314.533 


1.750.794 


Sales of capital assets 




Net gam in AGI 


358,788 
99,040 
31 727 


4.426,636 
213,353 
-99,440 


13.313 

609 

1.679 


160.253 

894 

30.168 


2,173.395 
650.269 
206.821 


37,814.697 


Net loss in AGI 


1.331.247 




-350.283 




87.387 
298.042 


639,003 
3,546,124 


•4.017 
20.429 


■88,230 
369,714 


550.930 
1.731.598 


4,830.487 




24.017.362 


Rent and royalty 




Net income 


102.973 


859,265 


1.733 


15,661 


635.799 


6,398.250 


Net loss 


184.135 


1,225,682 


•1.341 


•7.788 


629.717 


3,723,491 


Farm rental income less loss 


2,824 


21,381 






70.005 


536.656 


Partnerstiip and S Corporation net income less loss 


102,227 


3,186.916 


1.038 


99.433 


695.306 


15.893.293 


Estate and tnjst net income less loss 


13,481 


297.251 


•213 


•23.052 


123.040 


2.696.502 


Farm net income less loss 


16,530 


-127.807 






79.879 


-347.419 




87,771 


230.183 






350.273 


1,054.018 


Taxable social secunty benefits 


51,515 


358.035 


•6.335 


•48.341 


1.070.182 


7.453.980 




103,509 


369.998 


4.762 


-2.140 


402.258 


1,909.439 




375 575 


1 235.401 


12 474 


94.541 


1.494.206 


5.043.241 




87 173 


151 552 


•2 202 


•4,404 


534.497 


889.826 


Secondary IRA payments 














Payments to a Keogfi plan 


17818 


146 840 


•3 094 


•27.144 


131.122 


1.053,595 


Deduction for self-employment tax 


226,500 


253.992 


9.472 


16.439 


829.229 


1,172,848 


f^oving expenses adjustment 


26,091 


84.026 


•1.145 


•1.202 


75.517 


164.972 


Total Itemized deductions 


2.399,958 


29.727.522 


41.707 


755.789 


8.300.220 


103.539.417 


ttemized deductions limitation 


71,691 


309.182 


1.626 


10,199 


383.941 


2.052,371 


f^edical and dental expenses deduction 


422,633 


1.182.135 


•8,918 


•45,276 


1.635.838 


12,655,862 


Taxes paid deduction 


2.350,554 


9.102.200 


41,707 


223,779 


7.971.944 


32,787,178 


Interest paid deduction 


2,060,232 


13.983.685 


33,038 


245,108 


5.686.928 


33,560,764 


Comnbutions deduction 


2,144,948 


3.166.920 


41,662 


205,611 


6.808.391 


14,936,942 


Casualty or theft loss deduction 


•8,806 


•105.729 






59.014 


1,570,207 




774,971 

2,341,724 

567,788 

367,135 

•123 


2.496.036 

71.328.482 

338.412 

165.228 

•4 


•11,034 

39.217 

6,841 

•6,355 


•46.214 

1.399.906 
2.425 
•1.984 


2.381.756 

7.927,577 

467.837 

26.828 

•2.462 


10,080,833 


Taxable income 


315,002.337 




641.887 


Child care credit 


12.328 


Credit for the elderly or disabled 


•162 




30 249 


60 709 


399 


279 


340.985 


383,563 


Earned income credit used to offset income 














tax before credits 


197,595 
2.769 
3.734 


90.571 
7.282 
8.648 


•42 
•46 


•87 
•74 


35.209 
19.458 
39,360 


6,972 




89,694 


General business credit 


101,067 


Empowerment zone employment credit 




Income tax after credits 


2.077.756 
32.895 
2.078,980 
2,114,302 
2,325,877 
2.231,651 
156,275 


13,874.046 
73.080 
13.947,126 
14,481,374 
17,676,508 
14,862,897 
2,232,915 


34,965 
•904 
34.965 
36.219 
40.314 
34.058 
11.157 


283.733 
•1.749 
285.482 
320.107 
368.109 
185.207 
141.446 


7.685.175 
75.521 
7.687.254 
7.799.720 
7.722.109 
6,741.383 
1.606.591 


72,964,072 


Alternative minimum tax 


470,450 


Total income tax 


73,436,552 


Total tax liability 


76,220,368 


Total tax payments 


79,408,135 


Income tax withheld 


54,010,495 


Estimated tax payments 


20,515,192 


Overpayment refunded 


2.012,701 


4,492,081 


26.072 


54.811 


5.425.529 


10,041,176 


Tax due at time of filing 


331.072 


1,362,819 


4,648 


24,893 


2.176,546 


9,621,242 



* Estimate should be used with caution due to the small number of sample returns on which it is based. 
NOTE Detail may not add to totals because of rounding 



64 



Individual Returns 1996 



Table 2.3-AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income 

(All figures are estimates based on samples-money amounts are in thousands of dollars) 













Number of 


Exemptions for dependents 


Size of adiusted gross income 


Number of 
returns 


Number of 
exemptions 


exemptions 

for 
taxpayers 


Total 




Number of 
returns 


Numljerof 
exemptions 


Adjusted gross 
income less deficit 


Total income tax 




Number of returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


All returns, total 


120,351,208 


238,626,393 


158,550,462 


44,373,613 


80,075,931 


2,118,514,482 




29,673,296 


287,320,052 


Under $5 000 


15.781,797 


13,117,886 


9,137,102 




2,401,481 


3,980.783 


•10.832.692 




3.867 




65,399 


$5,000 under $10,000 


13.601,747 


19,029,827 


13,130,172 




3,734.987 


5,899,655 


28.611,005 




28.173 




8.690 


$10,000 under $15,000 


13.221.745 


22,983,045 


15.655.378 




4,420,465 


7,327,667 


55,445.940 




313.600 




101,475 


$15,000 under $20.000 


11.610.325 


21,623,880 


14,576,325 




4,076.488 


7,047,555 


71.052.937 




942.774 




546,891 


$20,000 under $25,000 


9.725.580 


19,174.445 


12,931,419 




3,472,163 


6.243.026 


77,741.189 




2,332.977 


2,327,848 


$25,000 under $30,000 


8.061651 


16,310,630 


11,089.085 




2,900.989 


5,221.545 


79,541.940 




2,771.442 


4,622,501 


$30 000 under $35,000 


5.606.752 


14,237,533 


9,526,164 




2,568,030 


4.711.369 


83,109,126 




2,542.628 


5,930,888 


$35 000 under $40,000 


5.942.681 


13,762,520 


9.122,654 




2,542.162 


4,639,866 


95,298,518 




2,515,076 


7,506,742 


$40 000 under $45 000 


5,096,438 


12,398,456 


6,108,238 




2,296.495 


4,290,218 


97,668,578 




2,283.148 


8,296,820 


$45 000 under $50 000 


4,440.262 


11,192,117 


7,319,476 




2,037,018 


3,872,641 


96,516.016 




2,031.274 


8,692,699 


$50,000 under $55,000 


3,711,158 


9.933.299 


6.420,901 




1.824,212 


3,512,398 


95,746,224 




1,818,855 


8,934,877 


$55,000 under $60,000 


3,382,307 


9.417,480 


5.937,931 




1,826,354 


3,479,549 


104.980.701 




1,824,354 


10,250,273 


$60,000 under $75,000 


7,229,386 


20.663,228 


13,278,542 




3.856,036 


7,384,686 


257,495.415 




3,852,221 


28,382.193 


$75,000 under $100,000 


5,801,418 


16.871,214 


10,835,382 




3,133,735 


6,035,832 


269.474.213 




3,130.800 


35,776.920 


$100 000 under $200 000 


4,612,554 


13,429,187 


8,635,691 




2,485,000 


4,793,496 


324,339331 




2,484.478 


55,428,184 


$200,000 under $500,000 


1,198,671 


3.553,669 


2.244,908 




644,554 


1,308,761 


185.826.022 




644.281 


46,308,039 


$500,000 under $1,000,000, 


213.824 


616,734 


397,291 




102,828 


219,443 


69.083.482 




102.764 


21,042,717 


$1 ,000,000 or more 


110,912 


311,245 


203,803 




50,615 


107,442 


137,416.539 




50.585 


43,096,898 


Taxable returns, total 


90,929,350 


179,658,326 


125,917,350 


29,673,296 


53,740,976 


1,960,878,486 




29,673,296 


287,320,052 


Nontaxable returns, total 


29,421,856 


58,968,067 


32,633,113 


14,700,317 


26.334,955 


157,635,996 




- 




- 




Exemptions for dependents-continued 




Exemptions for children at home 


Exemptions for children away from home 


Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




returns 


exemptions 




ess deficit 


returns 






(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns, total 


41,423,391 


73,723,698 


2,017,146,173 


27,527,632 


274,932,328 


834,712 


1,179,575 




49,380,890 


784,070 


7,697,859 


Under $5,000 


2.245.175 


3,732.594 


■10.248,855 


2,610 


61,861 


16.750 


22,260 




-562,801 


23 


1.258 


$5,000 under $10.000 


3,469,012 


5,448,065 


26,487,302 


19,361 


7,991 


14.493 


25,312 




101,386 




- 


$10,000 under $15,000 


4.000.172 


6,594.262 


50.165,140 


147,235 


42,106 


26.030 


35,510 




345,128 


16,828 


7,291 


$15 000 under $20,000 


3,721.719 


6,277.223 


64.838,139 


692,624 


353,371 


19.776 


26,149 




345,147 


9,813 


9,280 


$20,000 under $25,000 


3,141.050 


5,523.641 


70,430,539 


2,029.321 


1.910,074 


60.168 


91,537 




1.356,002 


60,167 


79.312 


$25 000 under $30,000 


2,629,158 


4,628.551 


72,083,512 


2,504.308 


4,047,592 


77.823 


132,608 




2,142,581 


77,616 


172.861 


$30,000 under $35,000 


2,353,899 


4,259.106 


76,206.918 


2,328.537 


5.316,023 


95.741 


127,063 




3,097,965 


95.731 


284.757 


$35 000 under $40,000 , 


2,350,128 


4,234.635 


88,136.443 


2,323.056 


6.825,470 


72,160 


82,696 




2,680,816 


72.147 


248.738 


$40,000 under $45,000 


2,175.347 


3,955.959 


92,490.507 


2,162,053 


7,754,714 


77,603 


110,464 




3,319,592 


77.593 


357,509 


$45,000 under $50,000 


1,924,938 


3.625,570 


91,224,682 


1,919238 


8,075.048 


61,682 


74,502 




2,936,965 


61.682 


371,081 


$50,000 under $55.000 


1.756.763 


3,315,335 


92.201.916 


1,751,406 


8.545.754 


16,942 


24,039 




891.042 


16.942 


100,816 


$55,000 under $60,000 


1,749,847 


3,254,815 


100,558,442 


1,747.887 


9.693,618 


40,787 


61,792 




2.380.666 


40,787 


273,635 


$60 000 under $75,000 


3,710,181 


7.005,247 


247,731,007 


3,707,429 


27,128,621 


94,994 


131.688 




6.345.444 


94,991 


784,781 


$75,000 under $100,000, 


3,008,326 


5,712,786 


258.661,131 


3.005,753 


34,175.907 


80,577 


120.861 




7.010.038 


80,577 


1,009,121 


$100,000 under $200,000 


2,411,224 


4.581,567 


314,590,701 


2,410,714 


53,574,399 


60,470 


85.975 




8.385,993 


60,469 


1,596,251 


$200,000 under $500,000 


626,675 


1.255,986 


180,744,509 


626,416 


45,028,932 


15,893 


22.955 




4.360,915 


15,882 


1,086,418 


$500,000 under $1,000,000 


100,652 


214,025 


67,593,305 


100,591 


20,597.700 


1,839 


2,768 




1.229,745 


1,838 


368,354 


$1 000 000 or more 


49,126 


104,331 


133,250,836 


49,095 


41,793.150 


985 


1,396 




3.014,267 


985 


946.399 


Taxable returns, total 


27,527,632 


49,223,977 


1,866,772,417 


27,527,632 


274,932,328 


784,070 


1,105,994 




t9,424,184 


784,070 


7,697,859 


Nontaxable returns, toUl 


13,895,759 


24,499,720 


150,373,756 




50,642 


73,581 




-43,294 







Footnotes at end of table 



Basic Tables 1996 



65 



Table 2.3--AII Retums: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross 
Income-Continued 

(All figures are estimates based on samples-nioney amounts are <n thousands of dollars) 





Exemptions for dependents-continued 




Exemptions for parents 


Exemptions for other dependents 


Size of adiusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 


Number of 


Amount 




rBtums 


exemptions 


less deficit 


retums 




retums 


exemptions 


less deficit 


retums 






(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns total 


1,764,457 


2,076,325 


76,746,373 


1,412,861 


8 993,881 


2,300,057 


3,096,334 


60,847,552 


1,284,832 


4,809,555 


U'lde' $5 30C 


6071-1 


63 036 


■539 367 


1.237 


2.475 


130.890 


162.894 


23.889 


13 


153 


$6 000 under $10 000 


89.013 


90.276 


711.959 






272.507 


336.002 


2,181.752 


8.813 


700 


$10,000 under $15,000 


149,738 


172,204 


1,951.673 


64.560 


23,991 


392,162 


525.690 


4,878.508 


88,087 


28.582 


$16,000 under $20,000 


175,243 


206,376 


3.104,673 


106.566 


85,061 


394,745 


537,807 


6.941.068 


164,135 


114.831 


$20,000 under $25,000 


224 353 


262.644 


4.953.288 


187.478 


225.897 


269.321 


365.205 


6.005.081 


194,241 


207.986 


$25,000 under $30,000 


178.224 


218.092 


4886.357 


172.386 


315,044 


180,201 


242.294 


4.943.263 


172,024 


306.949 


$30,000 under $35,000 


137.402 


160.644 


4,431,165 


133.213 


291.479 


125,023 


164.556 


4.017,164 


123,877 


289,698 


$35,000 under $40,000 


115.523 


133.230 


4,334,064 


115.400 


346.693 


125.133 


189.306 


4.659.527 


125.132 


376.376 


$40,000 under $45,000 


84.104 


99,922 


3.583,036 


83.036 


278.431 


82,881 


123.874 


3.554.914 


82.881 


289.418 


$45,000 under $50,000 


53,763 


68,512 


2,528,628 


53.750 


217,830 


76,101 


104.058 


3,584,722 


74.947 


313,004 


$50,000 under $55,000 


82.477 


92,240 


4.339,971 


82.467 


390.023 


49,371 


80.784 


2,581,080 


49,370 


259.167 


$55,000 under $60,000 


60.892 


77,820 


3,532,661 


60.844 


336,997 


60.574 


85.123 


3.491.345 


60,574 


387.167 


$60 000 under $75,000 


138.545 


163,807 


9.217.400 


137.484 


964,827 


67.924 


83,944 


4,437.112 


67.922 


458.650 


$75,000 under $100,000 


115.197 


146.485 


10.013,419 


115.193 


1.255,630 


43.370 


55.699 


3,734.829 


42,971 


636,642 


$100,000 under $200,000 


77.479 


94.981 


9.963.149 


77.468 


1.580,270 


24,369 


30.972 


3,244.246 


24.358 


552,306 


$200 000 under $500 000 


18.637 


22.613 


5.136.067 


18.626 


1.248.606 


4.790 


7.208 


1.443.760 


4,786 


347.201 


$500 000 under $1,000,000 


2.079 


2.240 


1,410.010 


2.077 


423.455 


387 


409 


275.416 


386 


81.319 


$1 000 000 or more 


1.076 


1.205 


3.188.321 


1.076 


1.007.173 


318 


510 


849.886 


317 


261.609 


Taxable returns, total 


1,412,861 


1,681 077 


73 043 400 


1,412,861 


8,993,881 


1,284,832 


1,729,928 


48,941,262 


1,284,832 


4,809,555 


Nontaxable returns, total 


351,597 


395,243 


3,702,973 






1,015,225 


1,366,406 


11,906,290 







" Estimate should be used wi 
NOTE Detail may not add to 



ith caution because of the small number of retums on which it is based 
totals because of rounding 



66 



Individual Returns 1996 



Table 2.4-AII Returns: Exemptions by Type and Number of Exemptions, by Marital Status 

fAII figures are estimates based on samples-money amounts are in thousands of dollars) 





Number 
of 

returns 


Number 

of 

exemptions 


Number of 
exemptions 
for taxpayers 


Exemptions for dependents 




Total 


Manlat status 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 










returns 


exemptions 


less deficit 


returns 






(1| 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


AJI returns, total 


120,351,208 


238,626,393 


158,550,462 


44,373,613 

26.832.116 


80,075,931 

52.598.709 


2,118,514,482 

1.740,777.134 


29,673,296 

22.291.537 


287,320,052 

256.989.591 


Joint returns of mamed persons 


48.826.118 


150,246.634 


97.647,925 


Separate returns of mamed 


















persons total 


2.545,602 


3.487.758 


2.570.614 


570 640 


917 144 


19 598 318 


494 209 


3.013.804 
2.999,723 


Spouse filing 


2,513.821 


3.418700 


2.507.052 


566.138 


911.648 


19.448.754 


490.744 


Spouse not filing 


31.781 


69.057 


63.562 


4.502 


5.495 


149.564 


3.465 


14,081 


Returns of heads of household 


16.554,688 


40.834.864 


16.551.569 


15.337.163 


24.283.296 


317.610159 


5.979.688 


22,319.275 


Returns of surviving spouses 


101,807 


271,097 


101.807 


101.807 


169.290 


3.606.012 


68.302 


395.112 


Returns of single persons 


52,322,994 


43.786,040 


41.678.547 


1.531.886 


2.107.493 


36.922.860 


839.559 


4.602,271 





Exemptions for dependents-continued 




Exemptions for children at home 


Exemptions for children away from home 


Marital status 


Number 

of 
retums 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
retums 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
retums 


Amount 


Number of 
retums 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns, total 


41,423,391 

26,174,126 

526,110 

521 ,508 

4,502 

13,777,150 

97,144 

848,860 


73,723,697 

50,464,652 

837,779 

832.284 

5.495 

21.110.080 

164.618 

1.146.568 


2,017,146,173 

1.700.692.332 

17.603.786 

17,454,221 

149,564 

279,902,849 

3.553.912 

15.393.295 


27,527,632 

21.708.008 

451.317 

447.852 

3.465 

5,014,706 

68,302 

285.299 


274,932,328 

251.114.626 

2.687.773 

2.673,692 

14,081 

19,052,891 

395.112 

1.681,927 


834,712 

352.015 

42.117 
42.117 

104.262 

336.317 


1,179,575 

490,194 

58,853 
58,853 

140,544 

489.984 


49,380,890 

27.947.150 

1.943.994 
1.943.994 

5.030.498 

14,459,249 


784,070 

335.753 

40.567 
40.567 

91.890 

315.860 


7,697,859 

4.449.675 

309.893 
309.893 


Joint returns of mamed persons 
Separate retums of mamed 
persons total 

Spouse filing 

Spouse not filing 


Retums of heads of household 


683 333 






Retums of single persons 


2,254,960 




Exemptions for dependents-continued 




Exemptions for parents 


Exemptions for other dependents 


Marital status 


Number 

of 
retums 


Number 

of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
retums 


Number 

of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
retums 


Amount 


Number of 
retums 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


AJI returns, total 


1,764,457 

757,634 

7.129 

7,129 

918,826 
80,869 


2,076,325 

925.778 

7.135 
7.135 

1.050.044 

93.368 


76,746,373 

49.009.978 

573.078 
573.078 

24.855.476 

2.307.841 


1,412,861 
678.510 

7.124 
7.124 

665.246 

61.981 


8,993,881 

6.363.980 

125.825 
125.825 

2.187.848 

316.228 


2,300,057 

518.222 

6.922 
6.922 

1.476.882 

•4,673 

293,358 


3,096,334 

718.084 

13.376 
13.376 

1.982.627 

•4.673 

377.574 


60,847.552 
23,820.715 

331.066 
331.066 

31.198.483 

53.600 

6.443.688 


1,284,832 
412.385 

•6.800 
•6.800 

671.530 

•10 

194.107 


4,809,555 
2.495.981 

•56 530 


Joint retums of mamed persons 
Separate retums of mamed 
persons total 


Spouse filing 


•56 530 


Spouse not filing 




Retums of heads of household 

Retums of surviving spouses 

Returns ot Single persons 


1.819.911 

•290 

436.844 



'Estimate snouia De used with caution because of the small number of retums on which it is based. 
NOTE Detail may not add to totals because of rounding 



Basic Tables 1996 



67 



Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income 

(All figures are estimates based on samples-money amounts are in thousands of dollars) 





All returns witfi earned income credit 


Size of adjusted 




Adjusted 


EIC salanos 


Nontaxable earned 


EIC seH-«mploymenl 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(1) 


(2) 


(3) 


C) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


19,463,836 


228,676,SSS 


17,935,029 


205,535,367 


1,758,164 


2.133,926 


3,398,007 


18,838,418 


19,463,836 


226,507,710 


No adjusted gross income 


84 332 


-2,824,085 


44.584 


348,238 


•1,698 


•670 


60.495 


191,224 


84.332 


540.033 


$1 under $1,000 


405,971 


242,292 


338.677 


266,889 


•9,930 


•13,769 


77,163 


61,093 


405.971 


341,751 


$1,000 under $2,000 


697,277 


1,051,922 


638,550 


1,008,813 


•5,864 


•4,551 


81,482 


89,291 


697.277 


1,102,655 


$2 000 under $3 000 


765,172 


1,930,140 


692,065 


1,708,783 


•9,930 


•40,748 


105,736 


173,329 


765.172 


1,922,860 


$3,000 under $4,000 


816,488 


2.859.426 


744,358 


2.466,660 


•7,770 


•1,077 


127,034 


338,125 


816,488 


2,805,862 


$4,000 under $5,000 


942,875 


4.243,473 


822,784 


3,490,810 


•19,599 


•34,725 


213.419 


685,556 


942,875 


4,211,091 


$5,000 under $6 000 


964,653 


5,294,518 


851,490 


4,185,772 


•16,470 


•15,440 


208,195 


824,777 


964.653 


5,025,989 


16 000 under $7 000 


1 185,545 


7,705,883 


1,007,674 


5,966,218 


•9,346 


•3,367 


298,007 


1,384,927 


1.185.545 


7.353,512 


$7 000 under $8,000 


1 148 244 


8,594,450 


1,030,272 


7,088,594 


•9.789 


•8,150 


220,637 


1,003,941 


1.148,244 


8,100,684 


$8,000 under $9,000 


1,084,458 


9,231,218 


936,035 


7,191,426 


42,680 


36,563 


261,419 


1,537,624 


1.084,458 


8.765,613 


$9,000 under $10,000 


979,891 


9,258.844 


905,540 


7,873,637 


34,165 


12,451 


190,150 


1,022,758 


979.891 


8,908,746 


$10,000 under $11,000 


728906 


7.652,840 


668,562 


6,618,959 


31,058 


31.429 


125,030 


860,205 


728,906 


7.610.593 


$11 000 under $12,000 


761,983 


8,777.095 


701,771 


7,637.851 


67,739 


84 538 


122,897 


917,798 


761 ,983 


8.640,187 


$12,000 under $13,000 


734,225 


9.154.970 


682,784 


8,125.472 


90,367 


202873 


103,365 


746,870 


734,225 


9,076,214 


$13,000 under $14,000 


754,976 


10,191.892 


716,844 


9.103,771 


104,802 


125.062 


100,390 


605,840 


754,976 


9,834,674 


$14 000 under $15,000 


823,504 


11,947,106 


792,555 


10,983,762 


93,293 


102.074 


81,844 


561,781 


823,504 


11,647,617 


$15,000 under $16,000 


754,436 


11,683,687 


714,666 


10,462,969 


104,257 


190.739 


98,634 


861,486 


754,436 


11,515,194 


$16 000 under $17,000 


688,121 


11,356,181 


666,735 


10.407,452 


147,788 


183.312 


93,351 


667,993 


688,121 


11,258,757 


$17,000 under $18,000 


706,942 


12.387,976 


678,568 


11.478,789 


122,742 


191.808 


94,806 


627,801 


706,942 


12,293,398 


$18 000 under $19,000 


603,602 


11,161,249 


578,853 


10.054,810 


106,838 


125.138 


113,856 


772,322 


603,602 


10,952,270 


$19,000 under $20,000 


610389 


11,886.218 


582.982 


10.746,550 


115,962 


176,426 


95,128 


807,435 


610,389 


11.730.411 


$20 000 under $25,000 


2,525,581 


56,416,978 


2.458.494 


51,422,128 


476.536 


429,730 


394,626 


3,001,142 


2,525,581 


54.853,000 


$25 000 and over 


696,264 


18,472,282 


680,186 


16,898,117 


129,543 


119,385 


130,343 


1,095,099 


596,264 


18.112.601 










All returns 


with earned income credit-continued 








Size of adjusted 


Total 


samed 


EIC usee 


to offset 


Total income 


EIC used to offset 


EIC refundable 


gross income 


incom 


3 credit 


income tax t 


efore credits 


tax 


all other taxes 


potlion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total 


19,463,836 


28,825,258 

78,704 


8,194,823 


3,562,894 


3,050,241 


2,123,565 


3,027,626 


2,105,126 


15,379,722 


23,157,238 


No adjusted gross income 


84,332 




55.171 


26,324 


53,964 


52,380 


$1 under $1 000 


405,971 


70,837 










58.555 


6,514 


372,395 


64,322 


$1 000 under $2,000 


697,277 


269,224 










81.345 


15,299 


657,771 


253,926 


$2,000 under $3,000 


765.172 


484.395 










92.419 


26,050 


720,526 


458,345 


$3,000 under $4,000 


815.488 


677.699 










125.941 


36,580 


755,319 


641,119 


$4,000 under $5,000 


942875 


924.572 










205.094 


81,449 


841,159 


843,123 


$5,000 under $6,000 


964.653 


1.127,089 


•1,231 


•89 






209,346 


93,072 


858,344 


1.033,928 


$6,000 under $7,000 


1.185.545 


1.676,910 


191,601 


6,961 


•1,064 


•19 


290,338 


149,975 


1,086,764 


1.519.974 


$7,000 under $8,000 


1.148,244 


1.762,018 


354,458 


39,684 


166,981 


10,590 


183,985 


88,935 


917,236 


1.633,399 


$8,000 under $9,000 


1.084,458 


1,972,724 


284,048 


19,498 


280.940 


64,423 


215,927 


199,475 


783,102 


1,753.751 


$9 000 under $10,000 


979,891 


2,069,344 


217,250 


6181 


180.076 


68,055 


161.935 


151,655 


784,807 


1.911.508 


$10,000 under $11,000 


728,906 


2,011,452 


19,949 


4,563 






138,055 


144,935 


722,612 


1.861,954 


$11,000 under $12,000 


761,983 


2,080,173 


285,759 


36,342 






143,553 


156,914 


756.569 


1,886,917 


$12,000 under $13, 000 


734,225 


1,872,844 


279.426 


63,813 


- 




112,797 


124,186 


722.568 


1,684,845 


$13,000 under $14,000 


754,976 


1,803,502 


374.786 


114,928 


•2.462 


•650 


117,714 


113,717 


734,938 


1.574.857 


$14,000 under $15,000 


823,504 


1,855,624 


511.844 


166,200 






87,977 


91,096 


806,086 


1.598.327 


$15 000 under $16,000 


754,436 


1,545,076 


514.049 


231,229 


•5,569 


•1.916 


99,112 


111,476 


722,762 


1,202,372 


$16,000 under $17 000 


688,121 


1,285,785 


523,120 


273,305 


•5,505 


•1.611 


97,249 


106.095 


661,958 


906.385 


$17 000 under $18 000 


706 942 


1 175846 


605,264 


347,374 


•19,756 


•5.552 


101,728 


80.279 


642,288 


748.194 


$18,000 under $19,000 


603,602 


887,950 


492,481 


330,692 


127.191 


22.232 


101.750 


82.064 


424,514 


475,195 


$19,000 under $20,000 


610.389 


826,729 


536,470 


352.288 


176.512 


61.991 


77.759 


63.017 


389,038 


411,424 


$20,000 under $25,000 


2,525.581 


2,125,969 


2,351,041 


1,352,375 


1,465,477 


1.232.748 


248.250 


150,758 


906,564 


622,836 


$25,000 and over 


696.264 


240.791 


652,046 


217,373 


618,707 


653,776 


21,625 


5.261 


58,439 


18,157 



Footnotes at end of table. 



68 



Individual Returns 1996 



Table 2.5--Returns with Earned Income Credit, by Size of Adjusted Gross income-Continued 

(All figures are estimates based on samples-money amounts are in thousands of dollars) 











Returns witti 


no qualifying children 








Size of adjusted 




Adjusted 


EIC salanes 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 




ncome 


income 


income 




Number of 


Amount 


Number of | Amount 


Numtser of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


3,531,619 


16,884,094 


2,993,786 


14,524,680 


44,271 


23,773 


859,402 


2,823,287 


3,531,619 


17,371,741 


No adjusted gross income 


45,646 


-1,334.204 


21.238 


93.807 






34.517 


61.051 


45,646 


154.858 


$1 under $1 000 


195,029 


111.768 


139.329 


99,713 






61.807 


43.223 


195,029 


142,937 


$1 OCO unoer $2,000 


289741 


435.914 


253.367 


395.445 


•2.50" 


•1.306 


48.907 


43.311 


289,741 


440,062 


$2,000 under $3,000 


300,386 


758.055 


260.755 


639.284 




. 


59.679 


99.170 


300,386 


738,455 


$3,000 under $4,000 


346.217 


1.212.126 


293,720 


973,432 


•4,663 '1.040 


76.203 


212.189 


346.217 


1.186.661 


$4,000 under $5,000 


460,294 


2,059,996 


388,083 


1,598,732 


•4.663 "s.eeo 


125.679 


409.892 


460.294 


2.012.284 


$5,000 under $6,000 


425,594 


2,327,916 


354,651 


1,768,419 


•158 -128 


120.194 


452.508 


425.594 


2.221.056 


$6,000 under $7.000 


468.627 


3,059.072 


394,346 


2,329,189 


•4.663 '947 


133.956 


566.981 


468.627 


2.897.117 


$7 000 under $8.000 


430.684 


3.230.672 


361,533 


2,423,422 


•8.676 ^7.755 


113,179 


531.736 


430.684 


2.962.914 


$8 000 under $9,000 


356,982 


3,051,180 


324,192 


2,422,483 


•15.835 •7,263 


62,275 


296.756 


356.982 


2.726.502 


$9,000 under $10.000 


212,419 


1,971.599 


202,573 


1,780,754 


•3.10' 


•1.675 


23.005 


106.468 


212.419 


1 ,888.896 


$10,000 under $11, 000 






















$11,000 under $12,000 


. 










- 




- 




- 


$12,000 under $13.000 


- 




- 






. 




- 






$13,000 under $14,000 


- 




- 






- 




- 






$14 000 under $15,000 












- 




- 




- 


$15 000 under $16,000 


- 




- 






- 




- 




- 


$16 000 under $17 000 












. 




- 




- 


$17 000 under $18,000 


- 










. 




- 






$18,000 under $19.000 


_ 




, 






. 




. 




. 


$19,000 under $20.000 






















$20,000 under $25,000 


- 


- 


- 






■ 




- 






$25,000 and over 












Returns 


witti no qualifying cfiildren-continued 








Size of adjusted 


Total 


samed 


EIC usee 


to offset 


Total income 


EIC used to offset 


EIC refundable 


gross income 


incom 


3 credit 


income tax t 


efore credits 




tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number 


3f Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Total 


3,631,619 


651,734 


999,328 


68,172 


629,062 


143,088 


672,092 

28.889 


134,214 

5.748 


2,308,676 


449,349 


No adjusted gross income. 


45.646 


9.132 


19,589 


3,384 


$1 under $1,000 


195,029 


10.232 










31,723 


2.654 


164,559 


7,578 


$1,000 under $2,000 


289,741 


33,245 










40,156 


4.948 


250,838 


28,297 


$2,000 under $3,000 


300,386 


55,818 










49,636 


9.501 


255.740 


46.316 


$3 000 under $4,000 


346,217 


88,561 










70,838 


17.198 


285.055 


71.363 


$4,000 under $5,000 


460,294 


140,195 










115,459 


31.239 


358.578 


108.956 


$5,000 under $6,000 


425,594 


123,123 










124.195 


33,745 


319,284 


89.378 


$6 000 under $7,000 


468.627 


100,857 


190.370 


6,873 


•1,06<f 


■19 


116.492 


21,249 


370,004 


72.735 


$7 000 under $8,000 


430,684 


62,532 


346,688 


38.927 


166.981 


10.590 


68.186 


6,471 


203,162 


17.134 


$8,000 under $9,000 


356,982 


24.573 


280,940 


19,445 


280,94C 


64.423 


18.269 


1,286 


57.772 


3.842 


$9,000 under $10,000 


212,419 


3.466 


181,330 


2,927 


180,076 


68.055 


•8.249 


•174 


•24.094 


•365 


$10,000 under $11,000 












. 










$11 000 under $12 000 


















- 




$12,000 under $13,000 












- 






. 




$13 000 under $14,000 












. 






- 




$14 000 under $15,000 












. 






. 




$15,000 under $16,000 












- 






• 




$16,000 under $17.000 




$17,000 under $18,000 












_ 






. 




$18,000 under $19,000 


















. 




$19 000 under $20,000 












. 






. 




$20,000 under $25,000 












. 






. 




$25,000 and over 












- 






- 





Footnotes at end of table 



Basic Tables 1996 



69 



Table 2.5~Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued 

iAii figures are estimates based on samples-money amounls are in thousands of dollars) 





Returns with one qualifying child 


Size of afliusled 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


Total 


7,943,278 

20,401 


98,270,139 

-570,463 


7,469,859 

12,746 


89,702,483 

142,789 


807,765 

•1,201 


917,051 

•380 


1,069,973 

12.947 


6,036,924 

52.639 


7,943,278 

20,401 


96,656,458 


No adiusied gross income 


195,808 


$1 under $1,000 


100,397 
219.975 


57.801 
332.268 


97.890 
205,107 


69,862 
315,333 


•3.715 
•3.107 


•1.355 
•3.027 


•6.267 
19,934 


•11.056 
33,590 


100.397 
219,975 


82,274 


$1,000 under $2,000 


351.950 


$2,000 under $3,000 


235,565 


582.863 


222,754 


526,683 


•3.107 


•3.573 


19,077 


33,208 


235,565 


563,465 


$3,000 under $4,000 


253.601 


893.647 


243,086 


821.852 




. 


24.298 


60,167 


253,601 


882.018 


$4,000 under $5,000 


276.775 


1,262,560 


249,299 


1.098.172 


•3.107 


•4.475 


44,102 


138,379 


276,775 


1,241,026 


$5 000 under $6 000 


302.343 


1,666,012 


272,419 


1.364,091 


•10.394 


•15.061 


54,173 


217,027 


302,343 


1,596,178 


$6,000 under $7,000 


442.308 


2,866,493 


376,383 


2,240.374 


•^.108 


-447 


107.481 


517,449 


442,308 


2.758,264 


$7,000 under $8,000 


436.174 


3,259,684 


396,022 


2.789.374 


- 


~ 


67.401 


322,778 


436,174 


3.112.158 


$8,000 under $9 000 


368.623 


3,133,912 


321,106 


2.532,495 


•13,660 


•23.919 


83.774 


473,386 


368,623 


3.029,801 


$9,000 under $10,000 


409.099 


3,887,666 


383,015 


3,407,424 


•14,268 


•5.004 


61.578 


293,381 


409,099 


3,705,810 


$10 000 under $11 000 


380 533 


3 998,796 


356,747 


3,563,019 


•8,699 


•3.532 


53,151 


334,257 


380,533 


3,900,808 


$11 000 under $12 000 


403,860 


4,648,235 


371,068 


4,025,240 


29,197 


21.056 


64,074 


462,275 


403,860 


4.508.571 


$12,000 under $13,000 


392,923 


4,905,791 


360,742 


4,325,744 


58,417 


113.732 


52,180 


459,786 


392,923 


4.899.262 


$13,000 under $14 000 


396.372 


5,346.520 


379,709 


4,891,383 


58,505 


72,986 


42,051 


248,436 


396,372 


5,212.806 


$14,000 under $15,000 


425.997 


6.184.947 


411.681 


5,714,865 


67.388 


92.305 


39,108 


278,471 


425,997 


6,085.641 


$15,000 under $16.000 


390.416 


6.044,982 


372.278 


5.514.456 


61.377 


83.377 


41,198 


338,540 


390,416 


5,936,372 


$16,000 under $17,000 


344.026 


5,683,786 


338.495 


5,334.810 


85.430 


87.639 


34.475 


213.952 


344,026 


5,636,401 


$17 000 under $18 000 


353,083 


6,179,523 


342.050 


5,763.445 


61.546 


78.823 


34.963 


280.903 


353,083 


6,123,171 


$18,000 under $19 000 


313,173 


5790,246 


305.800 


5,354,069 


55,447 


50,169 


46,271 


253.348 


313,173 


5,657,586 


$19,000 under $20 000 


283,608 


5518,002 


276.590 


5,085,462 


60,840 


76,849 


37,338 


248.949 


283 608 


5,411,261 


$20,000 under $25,000 


1,176,999 


26,170,586 


1,157.841 


24,406,928 


204,139 


178,813 


122,987 


764,543 


1,176,999 


25,350,285 


$25,000 and over 


•17,029 


•426,283 


•17.029 


•414.612 


•1,112 


•527 


•1,145 


•403 


•17,029 


•415.542 










Return 


s with one qualifying child-continued 








Size of adjusted 


Total 


aamed 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


3 credit 


income tax t 


lefore credits 


tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


Total 


7,943,278 


11,372,267 


4,024,595 


1,942,043 


1,479,003 


1,235,019 


1,007.531 


749,555 


6,289,857 


8,680,668 


No adjusted gross income 


20,401 


27,856 










12.171 


9.179 


18,703 


18,677 


$1 under $1,000 


100,397 
219.975 


25,211 
116,429 






- 


• 


•8.423 
24,981 


•2.677 
5.608 


100.397 
219.813 


22.534 


$1 000 under $2,000 


110.821 


$2 000 under $3,000 


235.565 


191.681 


. 


- 


. 


. 


•14,064 


•4,792 


235.565 


186.889 


$3 000 under $4,000 


253.601 


299.455 


- 




- 




26,413 


9.681 


253.601 


289.774 


$4 000 under $5,000 


276,775 


416.280 


- 




- 


- 


40,950 


22.811 


276.775 


393,469 


$5 000 under $6,000 


302,343 


529.819 


•1.231 


•89 


- 


- 


50,688 


34.628 


302.343 


495,102 


$6 000 under $7 000 


442,308 


904.103 


•1,231 


•89 


- 


- 


110,844 


80.640 


442.308 


823.375 


$7,000 under $8,000 


436,174 


909.953 


•7,770 


•757 




- 


72,185 


56,080 


433.919 


853.116 


S8 000 under $9 000 


368,623 


769 267 


•3,107 


•53 






83,683 


78,369 


367.478 


690.845 


$9,000 under $10,000 


409,099 


857.687 


30,129 


2,674 




- 


60.394 


53,965 


407.954 


801.049 


$10 000 under $11,000 


380,533 


805,497 


•18,696 


•4,187 




- 


63,115 


60.819 


375.628 


740,491 


$11 000 under $12,000 


403,860 


851,648 


276,437 


32,989 




- 


75,235 


78.117 


399.834 


740,542 


$12,000 under $13 000 


392,923 


766.660 


261,428 


59,750 






64,409 


70,982 


382.268 


635,928 


$13,000 under $14 000 


396,372 


708.641 


296,765 


108,866 


•2,462 


•650 


53,280 


42,725 


376,492 


557,050 


$14,000 under $15,000 


425,997 


697,637 


335,404 


141,336 




- 


48,252 


38,891 


408,855 


517,410 


$15,000 under $16,000 


390,416 


576,970 


349,884 


183,683 


•5,569 


•1,916 


46,517 


29,794 


361,485 


363,493 


$16,000 under $17 000 


344 026 


450,379 


334,915 


206,996 


•5,505 


•1,611 


39,563 


30,431 


324.220 


212,952 


$17 000 under $18 000 


353 083 


410,826 


345,575 


258,843 


•16,649 


•5,282 


37,989 


20,714 


314,041 


131,268 


$18 000 under $19 000 


313173 


316,098 


298,160 


240,279 


127,191 


22,232 


39,414 


11,006 


161,517 


64.813 


$19 000 under $20 000 


283,608 


242,537 


282,009 


215,877 


173,404 


61,407 


18.338 


4,047 


94,973 


22.613 


$20 000 under $25,000 


1,176,999 


497,531 


1,164,825 


485,472 


1,131,194 


1.113.399 


16.623 


3,599 


31,688 


8,459 


$25 000 and over 


•17 029 


•104 


•17,029 


•104 


•17,029 


•28.523 











Footnotes at end of table 



70 



Individual Returns 1996 



Table 2.5~Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued 

(All figures are estimates based on samples-money amounts are in thousands of dollars) 











Returns 


with two or more qualifying children 








Size of adiusled 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


Total 


7.988.939 

18,285 


113,522,322 

-919,418 


7.471,384 

10,600 


101,308,204 

111,642 


906,128 

•497 


1.193,102 

•190 


1,468,633 

13,031 


9.978.206 

77,534 


7.988,939 

18,285 


112,479,512 


No adjusted gross income 


189.367 


$1 under $1,000 


110,546 


72,723 


101.458 


97,314 


•6,215 


•12,414 


•9,089 


•6.814 


110,546 


115,541 


$1 000 under $2,000 


187,562 


283.740 


180.076 


298,034 


•250 


•219 


12,641 


12,390 


187,562 


310.642 


$2,000 under $3,000 


229,221 
216,670 
205,805 


589.223 
753.653 
920.916 


208,556 
207,552 
185,403 


542,815 
671,376 
793,906 


•6,822 

•3,107 

•11.829 


•37,174 

•37 

•26,590 


26,980 
26,533 
43,638 


40,951 
65,769 
137,285 


229,221 
216,670 
205,805 


620,940 


$3,000 under $4,000 


737,182 


$4,000 under $5,000 


957.781 


$5 000 under $6,000 


236,717 


1,300,591 


224,420 


1,053,262 


•5,918 


•251 


33,828 


155,242 


236,717 


1,208.756 


$6 000 under $7 000 


274,609 


1 780 318 


236,944 


1,395,655 


-2,688 


"2,368 


56,570 


300.497 


274,609 


1,698.131 


$7,000 under $8,000 


281,386 


2,104,093 


272,716 


1,875,798 


•• 


" 


40,057 


149.426 


281,386 


2,025,613 


$8,000 under $9.000 


358,853 


3.046,126 


290,738 


2,236,447 


•13,186 


•5,381 


115,370 


767.481 


358,853 


3,009.309 


$9,000 under $10.000 


358,373 


3,399.579 


319,951 


2,685,359 


•16,790 


•5,772 


105,567 


622,909 


358,373 


3,314.040 


$10,000 under $11,000 


348,373 


3.654,044 


311,816 


3,055,940 


•22,359 


•27,896 


71,879 


525,948 


348,373 


3,609.785 


$11,000 under $12, 000 


358,123 


4.128,860 


330,703 


3,612,610 


38,542 


63,483 


58.823 


455,523 


358,123 


4.131,616 


$12,000 under $13,000 


341,302 


4,249,179 


322,042 


3,799,728 


31,951 


89,140 


51.185 


287,084 


341,302 


4.175.952 


$13,000 under $14,000 


358.604 


4.845,372 


337.135 


4,212,388 


46,297 


52,076 


58,338 


357,404 


358,604 


4.621,868 


$14,000 under $15,000 


397.507 


5.762.158 


380,874 


5,268,896 


25,905 


9,770 


42,736 


283,310 


397,507 


5,561.976 


$15,000 under $16,000 


364,020 


5,638.705 


342.388 


4,948,514 


42,880 


107,361 


57,436 


522,947 


364,020 


5.578.822 


$16,000 under $17,000 


344,096 


5,672,395 


328,240 


5.072,642 


62,357 


95,673 


58,876 


454,041 


344,096 


5,622.355 


$17,000 under $18,000 


353,859 


6,208,453 


336,518 


5,715,344 


61,195 


112,985 


59,843 


346,898 


353,859 


6175,227 


$18,000 under $19,000 


290,429 


5,371,004 


273,053 


4.700.741 


51,391 


74,969 


67,585 


518,974 


290,429 


5,294,684 


$19,000 under $20,000 


326,782 


6,368,216 


306,391 


5,661,087 


55.121 


99,576 


57,790 


558,486 


326,782 


6,319,150 


$20 000 under $25 000 


1 348 583 


30,246,392 


1,300,653 


27,015,200 


272,397 


250,917 


271,639 


2,236,599 


1,348,583 


29,502,715 


$25 000 and over 


679 235 


18 045 999 


663,157 


16,483,505 


128,431 


118,858 


129,199 


1,094,696 


679,235 


17,697,059 




Returns with two or more qualifying ctiiidren-conlinued 


Size of adjusted 


Total 


sarned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incomt 


9 credit 


income tax b 


«fore credits 


tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


Total 


7.988,939 


16,801,257 


3,170.901 


1,552,679 


942,176 


745,458 


1,348,003 


1.221.357 


6,781,190 


14.027,221 


No adjusted gross income 


18,285 


41,716 


. 






- 


14,111 


11,397 


15,672 


30,319 


$' under $1 000 


110,546 


35,393 










•18,410 


•1,182 


107,438 


34,211 


$1,000 under $2,000 


187.562 


119,550 










•16,208 


•4,743 


187,120 


114,807 


$2,000 under $3,000 


229.221 


236,896 










28,718 


11.756 


229,221 


225,140 


$3,000 under $4,000 


216.670 


289,683 










26,689 


9,701 


216,663 


279,982 


$4,000 under $5 OOO 


205,805 


368,097 










48,686 


27.399 


205,805 


340,698 


$5,000 under $6,000 


236,717 


474,147 










34.463 


24,699 


236,717 


449,448 


$6,000 under $7 000 


274.609 


671,951 










63,002 


48,086 


274,451 


623,865 


$7 000 under $8,000 


281,386 


789,533 










43,613 


26,384 


280,155 


763,149 


$8,000 under $9,000 


358,853 


1,178,884 










113,975 


119,820 


357,852 


1,059,064 


$9,000 under $10,000 


358,373 


1.208.191 


•5,791 


•580 






93,293 


97,517 


352,758 


1,110,094 


$10,000 under $11,000 . 


348,373 


1.205,955 


•1,253 


•376 






74,939 


84,116 


346,984 


1,121.463 


$11,000 under $12,000 


358,123 


1,228.525 


•9,322 


•3,353 






68,318 


78,797 


356,734 


1,146,375 


$12,000 under $13,000 


341,302 


1,106,185 


•17,998 


•4,063 






48,388 


53,204 


340.300 


1,048,918 


$13,000 under $14,000 


358,604 


1,094,861 


78,022 


6,063 






64,434 


70,991 


358,447 


1,017,807 


$14,000 under $15,000 


397,507 


1,157,986 


176,440 


24,864 






39,725 


52,205 


397,231 


1,080,917 


$15,000 under $16,000 


364,020 


968,106 


164,165 


47,546 






52,595 


81,681 


361,277 


838,879 


$16 000 under $17 000 


344 096 


835 406 


188.205 


56,309 






57,686 


75,664 


337,739 


693,434 


$17 000 under $18,000 


353,859 


765,021 


259.689 


88,530 


•3,107 


•270 


63,739 


59,565 


328,247 


616.925 


$18,000 under $19,000 . 


290,429 


571,853 


194.321 


90,412 


- 




62,337 


71,058 


262.997 


410.382 


$19 000 under $20,000 


326,782 


584,192 


254.460 


136,411 


•3,107 


•584 


59,421 


58,970 


294,065 


388,811 


$20,000 under $25,000 


1,348,583 


1,628,438 


1.186.216 


866,903 


334,283 


119.350 


231,628 


147,158 


874,876 


614,377 


$25,000 and over 


679,235 


240,688 


635.017 


217,269 


601,678 


625,253 


21,625 


5,261 


58,439 


18,157 



'Estimate should be used with caution because of the small number of returns on which it is based 
" Data combined to avoid disclosure of information for specific taxpayers 
NOTE Detail may not add to totals because of rounding 



Basic Tables 1996 



71 



•o 

M 

3 

< 



« 
N 

m 

>> 

e 
o 

3 

a 

E 
o 
u 

K 

n 



0) 

a 
>< 






n 



n 
a> 
E 
o 
o 



w 
w 

s 

o 

■o 
» 

(0 

3 

< 



O 

u 

c 



.a 
ra 

X 

ra 

I- 
■o 
.2 

o 



C 




? 


k- 






3 






^rf 


a) 


Ul 


1 


E 
o 




T- 


c 




fO 




CD 


0) 


(A 
(A 


Q) 


A 


O 


"? 



o 



2 " 
E 3 



z 



» E 

i S 

2 



E 
O 

5 ^ 



z 



0> ^ OJ CN iD »- f* <M tJ> 0»^ '".'". r^. 

» lO 1^" 5" ffl < 

. o 0> rt ^ ( 

) U5 («> (O CN I 



01 ID ID ^ V (O t*5 O ^ 00 CNJ •- CM C\ 
CNOiD<^lDrNeO;DiOCT>iftO(Oir> 

CM U3 CN 10 J! -J sj 5 s s S 2 S 



) «■ f^. «■ fO CN O CN I 

■ OT CM ^ U) CO U^ »- < 

■ r- o (M •- •- trt (D ' 



I <x} jc ' 



«M ^y tu r^ [•) cj »— r- «j tj 14J IN ' 
h" tT) (£1 iD f- "T 01 ^ *rt_ (M tfl ^ 

rt n ID (ji o O) f- cm' ai ^' in co 



i^r«.0)CTim;DQC^cp(DCT>*^ 
poiCTi^cM'^*nig)OfMnio 

^" ■^' ui' jNJ" jr" a> Q ^' tn' p" 



•- in r- (D o r- I 



CO CO I- (D ^_ ^, o in p • 

r* "" r* P I" r* •" r ? 



iroini^CMmmcM^ 



ro n to CM » 



to f^ ■ 
CO en I 



otDincMrtcootDinr«'(N5( 
aii^oooco^cM^eoi-^rsjQi 
CN o ID ro ID CM CO (O ^ Q) in O < 

CM (O CM (D <J> cm' ifi 3 ^ ^ Jfi ' 



cnTTr..^cncMOrMtgr-.r~ 
^OlCNJ'^TtDOOiOi-COtDtD 

1- r>~ o CM »~ T- in CO in »- o 
iD CO r-* co" CO ■r-' r*." in' O m' cm" 

ScvjrocOfomr^O'^i^'- - 
to to r* V O) ■^ in CM in v_ ^ 
ci to' CT)' o" 01 rC (N ai TT in co 



§ 


§ 


in 


« 


00 
to 


CM 



t/)mo<ooincocMincMT-(or^^ 

^-Of-'-CMCMOOCMOlDCMrStOr- 
CO to CM O to CO CM (D *". *. CH ^. *P. p. 

en to' in cm" co" co" o" to" ^n* r^" c^' 3' to yo 

(Jlf^OCOCOVCM^COr^rMdSOT 

CN O to CO (D CM CD to ^ O) in O CO ^ 

OJ" (£> cm' to" ai CM ID* s* CD* v" to V *-" 



Oi^r^VtOCMOCMtDr-t^Oi 
^a}(N'^tDooin»-5tO(pfMi 
■•-p^.ocM'-i-incoin'-oint 
to' a> f-' co' to' T-' (^' o" o" >n cm" id i 

SCMCOcocomr>-0'~i^»-wi 
(DtDf»-^<J>^incMmv^ 
CO to ai o ai 1-*' cm* en ^ m' co 



mi-(^'a'in(05>»-co«-CM(Dvin 
ouiaococMOO)rMCMOr-*-r-v 
o to m to CT) r- CO m »- CO 01 ^ 01 CM 
co" 1-" ai o' (-* ■v co" in' o - 



■CMOOOCOtT^CJlfM' 

■OO^-CMr-ODQ^N- 

^ ^ CM CM S CO CO • 



I in m r* fM ■ 



(MtBinjr^^^^f^jMjM] 



CM 00 r^ CO to < 



n Qor^f-wmOJCMtDCMfMin'-r^ 

so ^^r».<0(0'~r^'~^*^^f^ 

h. (jtD(7)CM(B'-inT-»-oino 

3 i^'iirT'r'r'rfr' r 



■«J CM in O "^ CM 
T- r~ to r^ in 00 
^ CO in m ^ •- 



■ ^ to < 
in r-. < 



1^ •- <D CM 
p in to 00 



ff 



- CM «- in to CM (D O ' 



■ di rj 



wi o> a> (D CO p) m ■ 

U) ^ CM CM CM * • ' 



(D CM CO CJ) O <T) 

O 01 QO ^ CM O 

^ 1- ^ r^ CO N- 

to' r*- o" cm" o" o' 

^ ^ tJ) CO '- CM 

' ^ CM T- O 



▼- a)tDcor-CM(D(9inepi^cM»- 
M ^o»-oor^*-in505StD 
eo (D «- *- IT) ■•- *- CM 00 CO (ft O *- 

Sai to" in" in o" o' to" to' o* r-' r-' 00' 
CMtO«/l;TJMj-JMj-JMJMJM^ 



CM r- r^ CM (6 I 

ai o" to o 00' ■ 

*«■ T- 5 CM f^ I 

CM <0 r». 00 CO ( 

»-' (o' m' ■^' O) to" 

(O m CM r 



CO cDr^r^coo>CMCOCNCMin»-r^ 
eo ^'TI^COtO'-r--»-'-CMtMCM 

r* ID (o CD CM to »- m -r- ^, o u^ o_ 

Sr-" 00" in" gi m r-' m «-' ^' «-" j-' 



■C CM I 

T- 1^ ( 

V CO I 



■vcDcotorocMinrMCMr^oi^ 
ininoi«J3Qooo(0»-co5^ 
coeoco^*otOln^D(JlO)(D_(0 
r-' tt' ^" ai en O O' »- 

■ jM JM r- 



*- 00 t- in CD 

SCM (O 00 S 

en m CT> ■* 

m" r- to' cm" ai CM 

in in r- m (D f" 

CM CO CM O ^ I 

*" CO 5 ri 00 



cor^r-ooOiCMCOCMCMinT-r-. 

S^r»-COtDT-r».*-*-CMCM(M 
tDOiCM®'-in'-i-ouio 



^ CM m O -^ CM 

T- r^ (D r^ in 00 
V (O in m V *- 



3 SSSf'frrr; 



O) «- to ^ ■^ (D 3 

00 CM CM O 1-^ 5 "^ 

to to V CO to (D 01 

* co' co" to' 

I CO in f~ CM ^ 



to CM O) 

^ m eo I 
in CM ■•- 



tp' cm' eo' 
? tf^ !° 



en h- 
CO m 
r«. r«. 
co" o" 
r- CO 

• r* 



V O) r^ 1^ CD CO 

CM ^ to to »- tn 

O) V CM to 0_ CO 

^" ai ^ ^- (D in 

»- & in r^ CO CO 

^ to •- o ^ f*- 



OtOf^CMtOQ^O>tOV^*Qr^^»- 
tOOtoScoeSScMOOr^cotoroS 


s 


§ 


cor-T-CMen^uimtoton 
t0^^r-in^^n(^»nf^^ 


tn^rocor^cno^ininairoQOT 
■vcor^eomgicMeir^eDOcnoo 

CMCOCMCOVOtncO^-tStO'^P^r^ 


i 




rvj^^CMeneno^tnoocM 


ocMCMh-^fficoin^cotO'-incM 
T-mcMCOf-i-cocMtor-cMV'vto 

^^CMCM^-VaSv^^ 


(M 







8 



CO CO to 2 ^ _ 

SCO in CO CM CO 

eD in "- O) to 

O) in cm" in CO »- 

*- ^. rv. o> en 00 

CM o CO ■■- 00 r^ 

to" ai to' m" (D o' 

•- r^ o in 

T- CM 



oi'^r-^cocMOCMtD'^'^' 
•^cncM'^(DflOin*-5totoi 
•- !^ o CM 1- T- in 00 in ^ o I 
o CO r-" co' co' 1-' r^" m" o' in cm' < 
^cMcopocoinp^O»-f*-»-t 
intotor^^oivincMin^' 
■■o" o) 01" o ai r^' cm" 01" ■v" in" co' 



S 3 "en CM 

r^" eo" in gi co' i- co »-' '- ■^ ' *- 



o m o »- 



V CM in o ■^ t - 

f- h. to r^ in 03 

^ CO in in ^ »- 

00' »-" to ai in" co' 

00 CM OT en T <D 

CM '- <D •- 



!. in o I 

I <- CM < 
■ t9 «» < 



o o 

CO 1 



80 O °- m 
CM m »- c 
f^ ^ « w w o 



) ^ ffl <]} <U (D 0) 
iCUn'O'DTS-D-D _ _ _ __ 
i-OCCCCCCCC333< 
,-C3D3DDDDD, 



«8 



888 



O O C 

881 

I in" o" < 
I (N CO ■ 



o in o o o °- 

U-) r- ■<- CM m •- 
*A tA W V* Vi V* 



R in o in o o Q 

O *- CM CM CO ^ ifl 

1- » « w « «» ■" 

iTJCCCCC"" 
C 3 3 D D 3 






LomoinooQin 




;-8 8i 



°, in" o" m' q' o" Q m" o CM m ■ 
O'^CMCMCO^inr-^i-www 



,-DCCCCCCCC3DD< 
-C 3D 33 3 3 33oooi 



^. omoinoooinoOi 

_J1'.-^CNCMCO'-~' 
3 «A W M «» <A V» 4 



72 



Individual Returns 1996 



•a 




o 




S 


■o 


£ 


3 


«rf 


C 


i 


4-* 
C 


ID 


o 


£ 


o 


3 


1 


*' 


0) 


0) 

a: 

1 


E 
o 


1 


(> 


^ 


c 


CO 




a> 




a 


O 


ra 




HO 



E 

S 8 



^ i 

o c 

2 S! 

^ §, 

8 S 

S 3 






CM (O T r^ c^j 1 



■p-.irtOJVO*oocMtoin 
T-' rt v' in crT r>" m' r^' h-' o" •-' 



f-w f^ CN »- m to 

(p CO O) r^ t/> ^- 

o o to_ o N. ^ 

V r^' oi" V *-" o 

T- t- (M I^ O T- 



ii> meoor^»-«>oDa)Oknvr)ON- 



pco(DinCTi»-cNr*'-tor«wOOO 'CT) 

N^-CNCMCMCMrtCMJOCMpJMJM (O 



O O) •- CI r* fN 






(OtDiDr^rtCNi^-CNjtDtD'^r^flO 'tp 
«ocotDCT>or-ui^inocooD*- ■^ 



o r^ lo <*) CN tf> 



(N ij) di to o < 

oo' n' ■r-" ^' oi' ) 

— — TT 1- n I 

■r- (O o I 



1 CD CO in o* t- o to_ *-_ 
i^ 1-' O" »-' 00 to' '7* uV T-' 



■ o CD h- ci - 



«oo)t-'-0)a)'-cNr*ot 

N oo' r^' (D m" O)" o oo" oj ctT r^ '- r) 



' r* I" I" r* r^ •* oi 



l/l CN O '- ^ h- 

CN r- 1- CD (N *- 

r* m o) <5 o CM 

co" *-' oo" f^" 
^ r^ CM 
cNj 1^ m 



I f^ ID I 

I '- 3 < 

I CO CO I 



CO iDOOCOtD'^CMlDrMr-CDmtNfMCM 

o» QSoicor^(P'-tD'-^0)CN*nm 

T-" v' CT) fo kfi' id' <n o n (D ^ »- (D CO r^ 

o ■^tnmwiQQtocjior^r-tSiDrM 

T- in^oicMifim^'VCMui^Tr 

co" C3 (d' r^" co" co" h~" cm" en ^' ui <n 



coh-r».coa>cN€OCMCMmw-r». 'oo 

S^r^c^uj^-r-^-i-cNrMCN «- 
;D 0> CM (D t- 1/1 »-_»-_ o_ lO o_ »- 
r-" co" in o> CO »-' co" «-" »-" ^' * »-" 
coro»-»*»*«»* • 



9 
3 



^ CM Q CM 5 r- 

T- (D in ■•- ■^^ r^ 

V CO in m ^ »- 

co" ^' (D ai in co" 

~ "I OT O) ^ oo 



»Ri: 



(D • 



CMCOt-* cilD^OOCMintDOTOOTOCM 
»-^0O ■^(Dr^«OCM^0)'-O'C 






9_ f^ CM ( 



JM (*) 



fo *n m en V V 

^ m o ID en CM 

• CO ^ in (D o 

(o" (O gi cm' <*j 



CM coinoco^'-T-' 

ui t*jO)'-inincor-(_ 

rl CM (^ • O CM 00 en OT I 

»-" 1- T- »-* 1- *-" CM r^ < 



O) tD in O) in oo 

Sh- CO CN 0> T- 
o CO "- a> in 



N en CO t- 

CS CM 0» CO 

O) cn (D CM 

T-' T" P J-" 



00 5 01 en t 
en Q r*- m ( 
* 00 CM to I 



s 


cMincMOooo)Qi^ooeD^5CM 
cMininoencM«tD50JCM*-55 

0'-01«-(0(Dr^OO<0^000^^ 


»o 


aocoi-'-f^r^a>a)tO'-oo(Doo<5 
cncnT'-tooncofi^in^^in 
cMcnt-tDor^cocMin^o>ini-o 


Sf 


f-(DoincocM(Dcn<ncoinv'- 



m oo Ol CM en oo CD ' 

SCM w »- CO *- *- ■ 

CO 5 01 O) «- »- r 

r o <_" 

■ r r" i 



o r^ 2 •- 
*- 5 O) CD 

o <n CD ^ 
i 01 r-.' o oo 
. J- jM jM yS 



2 
s 
s 



^ t^ O 1- r^ to 

SI- CM O S rt 
CM ^ o en en 
<n in* cm' co' o' r-' 
^ (D O) o 3 »- 
CM r- tn CM OT '- 



in in I 



icD-vcnoor^coocMT-i 
icnr^cDr^cQ^^cocMi 
■inr^cocMincD»-»-ooi 



CM CO V o m I 



«■ ■^oicomincoo 

at ^ing)inoo<D 

o ini-oicNinOT^ 

oo" tn (D* r-' co' (D r-" cm" en ^" in co' 



(Sh>r>-cQa>CM0OCNCMin«-h> 

S^«-r».(0(D«-t^»-^CMCMCM 

tocDcncMCD'-in'-T-oino 

■ £ S iP' i" f" r r r r r " r" 



s 



> CO r- Q oo oo 

Sen 5 *" "^ 

en en 'ff ^ 

!r-' {d CT) in" en" 

CM ^ O) '^ CD 

CS ■•- CD •- 



SinoocDr^r*-r-jin' 
(N^'-SCMin^-'-l 

cMoom^-Scncooi^' 



■ *- CM 3 

I m oo 00 
I CO r^ CM 



CM oocoSOTmr--^-CMcoa>(ninin 
lo ^h-in'tr'^'»rcninin'TfMV 



^ CO en in CO ' cm m c 
CO h-_ CM f- en ■<»■ r^ c 



> JM ^ ' 



CM O CM T- r^ V 

m CM *- "- 5 "- 

m m CD o CO ^ 

m" in" co' r-.' in id 

^ en <- ^ in 

CO CD ^ CM 



vcn(Den»-QCMi^r^(noicDintn 

T-oDinh-cnScnooK.ov®aSo 
•v(D<nr^(DcoiDCMOr^p^*-enT- 
n" oo" CM CD ^' Q to" o' in" m" oo" in o' o" 
■^'T^Bco^i7i5^^epocM»- 
^-h-OTinT-ocnooooinT- 



•oottnr^tri 'ujcncm 

Ar-CMOOO enf-»- 

tOr-mCMCMCM CM*-»- 

r*." co" Cp" *-' T-" r-" -r-" T-' T-' 



1- CO r* en CD r^ 
Q in (D CD in *~ 
en (o o in r^ <n 
co' 5' •-' cm" cm' r^' 
»- ^ in m r^ ■^ 



»- »- CM CM • 




■ 2'-'. oinoinQOQ''^ooQ- 




: 'S '-'. o in o m Q g o m" o o 



^ _:"2V. oinoinQOcjinoc 



8 ? 

- T3 
ID C 



E -S 

S S 
f £ 
I ? 

II 



■v 


E 


s 


s 


?s 






$ 


^ 


to 


y 



Basic Tables 1996 



73 



8rNito^rttOcotDw^tDrsi>o 



o u> 



to to o> 

r^ Q rt 

C7) <o tn 

r> i^ O) o ID 1^' 

CM r^ to CM CV| CO 

tf> *- ^ T r- CO 



S^ 



8 S 



CO Q CO 5 OO TO <- 

•- OT OT m CVJ CO m 

(O CN o o CO to tn 

(J) rg o' o» 



r«- 1^ CO oi r- 



CNJ •- CM »- »- 



§ c 



o» r> »- h- 

CM lo ^ m 

CO CM CN n 

co' to" »-" <-" 

o» *- O) to 

O U^ CM CO 

1^ r»." in 

n CO 



O (O 

o rS 



Sui 5 (D 
O a> in 



(D «n 



en S (o 



T- ^A^ w— ^^ \-^ **r \-f 

o o o oo (D in to 

»-' CO* <j>' ^' in' a> in 

•- rt CM ^ CM CM 



s 



SCD N- CO 

Co *- o 

V <D CD •- 

in id' *- i^ 5 O 

CD r- CM CM c5 <n 

»- ■■- in (O CO 1^ 

oi tn cm' h-' in *- 

^ en CM CM 



^ ^ * (D 

to ■* (O (5 



S 2 



CM (D r^ to t^ to 
en to CM oj a> *- 

O) CM O) O to rO 

o r^' (^ in cm' to o> Q <o en CM 
co«-CMOO)'»-'>-tD*-toin 

0OCMCOCnCM*-*-CMCM'-'- 
tO' 3 CM cm" cm" to' »-" ■r-' 



g s 8 ■:: 

CM to to CM 



(n GO O) CO 

<n 3 in o - 

to r* o CO tn ^ 



(t) (N to 

at c^ CM 
to tJ> O) 



S se ^ 



^ 




m 






» 






in 


^ 


















s 


(N 


■V 




to 


r^ 




^ 




^ 








§ 




in 






in 




* 


CM 


CM 


s 


« !¥ 




'" 





3tN*-COtJ>^U^CMO>(D'-3)^ 
Olr^CMOCMf-'VCM^tOCMtO 
Sr-' OO' CD to <-' 5 '- "J^ fN CM »-' 
^tointDtOtDOCMCM 
h» to tT> <J) T- .- 



r- ID CO O CM 
U) ^ (^ ■^ <D 



CM r^ CM »- m o) TO 
r- ID Q <3> ^ »- o 
^ to in CO to •- f^ 



^incM(7itpcMr^'-5 
to33r^OTOr-^t7)0 



to m 


s 


r- 


s 


in 


i 


CO 


s 


OO 


en 


CM 

m 


i 


(O 


§ 


s 


a 


CO 


CO 

in 




g 



S 


in 






m 


N. 


s s s^ s 


O 


to 


OO 


h- 


■^ 


to 


O) 


o 






to 






^ 




m 


m 


^ 


m 


on 


(O 


tn 




CM 


CO 


CM 


o 


r«. 






h^ 


f^ 




CO 


V 


CM 


fM 


CM 








»- 























? 8 I 
1 £ S 



in 


tN 

cn 

CO 


in 


CM 

ID 


1 




^ 


CO 


1 


s 


CD 
CM 


1 


§ 


CD 


CD 


s 


CM 

CM 


fe 


s 


S 


R 



r^ CM O O -^ 

Q tn •- •- CM 

en to r^ <- ■^ 

r-' to' y-' cm" r--' 

Sa> ■^ i/> «- 

*- to cm o 

*-' tn CM to" v' 



C^ ifi lO <fi 

So to to 
CO T- in 



cMQ(cepCMtnfncncr)'«j-t5 SQ 

*-OTcoo»-?CMf^corMin rtin 

rg m »- en en ti to to_ r^, en (N ** en. 

o' oo" id' to h-' <n' r^' ♦-»-»- cm" 5 ^ Q O ?3 

CMtoin«^cO'»-CMr»-r^tn at -~ oo <y> Oi 

* CM CM h- to ^ ^ CM r^ to CO 01_ CO to in to 

T-" to' tn" o* oo" o>" r-' »- cm" cm' tjT oo co r^ cm" 

*~ CM 1- CM »- «> to 



r^ r^ CM OO t- to 00 

CO CO T- O to CO h- 

in to to r^ CM to o 

r^' ^' co" co' t" eo' to' 

to to h- ^- CM "- CO 

t- ^ r^ <n CO m to 



oocnuJi-t^tDi-^r^oir^*- 
cMoDcO'-'^inrMcnr^yjr^CM 
rt in CO GO r- o t- in to ® to >- 
of o oi in to' h-' co' r-' o" to" o' ■^' 
incntbtDinininootDintocM 

iOtOtO'^'-inOTtOCM^ 
V cm' t' »-' cm' '-' 



r^ 


S » S S § 3 

o in to CO r^ CO 


V 


^ to CM tJ> ^ CM 

^ ^ to -* 4 '- 



V (O to m CM Q 

r«» CM m r- CO OT 

00 o> o in ■»- r«- 

V in oo" to op (O 
^- CO *- in in to 
0» to CM to »- 

r*" cm' ■^" 



<n o 3 CM 

f^ p^ tn T- 

*- to oo ^ 

CN o f^ m' O)" CO r- 

■V ■V »- -r- 



^ g 



O O cn O) CO r- cnj 
la ^ en CO T ■^ oi 
r^ in r^ CM in CO (D 
5 o o' Q <6 co" o" 
ninr^omto^ _ _ 

fM_inOOJtOO_COfOtM 
ao cm' to' o' in eo' 



S 5i !S S 



r- T- w- op n 

■V m en to O) 

1- »- oo r^ 1^ 

tn tn o" f^ cm' 

m Q rvj CO f^ 

OJ to (O ^ 

to tn to 



fMCOO»-CO»-CMOOtNCMCM'- 

ooiStotoiniocof^tDcntDcp 

« in (D r- oo ^ to o r^ in rt m 

^>^ cm" co" ^' tn" *-' to" cm oo' o *- o 

o»o intDPOinootDintotD 

to«- •-*-flo»-oi'-r^oco 

V »-' cm" in to ■^ to' '- to" 

K *- CM r^ (D tn 



or^cD'>-ooor-cnr- 
O O) o tn a> 
lo" to" 5 5" h-" 

t0 to en CO o 
eo 'V O) tD in 



to in ■^ CO 

- — to CD 

tN CM 

cm' in" 

S O CM 



Sin to 
(D CO 



in co' tn o to tD o 

»- ■r- CM 



00 in T- en 

?co o) to 

T- CO (O 

in •- <3 01 

cm CN r- to 



^'-QtptDCO'^'- 

cotointDintoinco 
tnco^r^'^CMCoto 

ro ro' rn tn' r^' CM CO OO 
^ m CM 
O CO to 



»- CD to 
to CM ID 

to -v in 



o -^ to CM CM en r^ 



« m r^ 



^ CO en 



^ en ^ en CM 

o vr -r-' (O to" V o 

O ■^ 0> ■■- CO CM f^ 

•- f- •- CN ■v ^ 00 



^ o 

CM to 



to o ^ 



00 CD 



»- CN OD ^- 



^ CM - _ _ 

o to m *- ^ to 
1- in o cm" to' cm" cm' to" to' 

COmoO'-tDOlcOCMtp 

CM CM to -^ m tO 



S 8 S 

CO in r^ 

o' en tn' r^ to CM 

CO to eo 10 CM *- 

o CO •- to en r^ 



CDOtOOCMtOCO^- 

r^oiiotoiDtoinr^ 

CO to m 00 ^ CM CM CM 

tn CM* to' '-' ^' 

SCO r^ ^ '- 
00 in in 00 



*o o r^ CM 
r* 1- TT to 



Of) 0> OT 



»- f- CM CM m m o 

?■» to to en m CM 

"T TO en en o to 

8 2' S g 8 S 8 

CM o CM in a> V ^ 



to t^ o 
- . r^ O) TO 

to to CO TO 



CO CMTOtD'^TOCMtOOCM^-tn^tO 

S<ar-^^tDtMOino)r^tD»-tD^ 
^m^coincoTOtoTOtooTOO 



O to to TO TO TO 



to r^ en CM 

tn <n p tN 

CM r^ to m 

cm" en t' in V »-' 



O CO TT CM 



tn CO 5 in »- 

?to 3; to o 

01 O TO CO 

cm' cm' to' m" ■•-' 



ro CM 



in •- tn rM_ tn 

^' Q to' tn" in" 

CO cB •- to to 

TO tn TO ^ to 

to" in" to" m" ■v 



to to r^ CD »- m in 

r^ CM CO tO »- in 3 

m V to to tn in CO 

o' 1-' to" cm" r-' co' m' 

to to "f o o to in 

m ^ in »- to ■^ »- 

co' -^r' cm" cm" 



H in o in o 

O »- CN CM to 

»- w w w w 



o o in o CM 



f^ ^ w » 

E 



■OT3-C-DT3'OTJ-D C »_ 



5 -D 

H D w » *<> 



o in o in o o 



8 8 



*-*. inomooomocM 
O'-cMCMco^inr^'-w 2 

W,_,_,_._.^._,_i_(Dc 
t-OtDIDOIDtDVai'OC 



5 "2 



omooomOo 

CMCMCO^inf^'-CM 



in o m o o o m 



in r^ •- » g 



■C'O'O'O'O'O'O'O 



8 8 



^°. oinomopoinoo 

CifjT-T-CMCMCO^mr^'-CM 



74 



Individual Returns 1996 



« 

E 
o 
u 

c 

w 
w 

2 
(S 

•a 

« 

3 
< 



N 
(0 

>« 

oT 

E 
o 
u 

c 

w 

(0 

& 

O 

■o 

M 

3 

< 



V 
O) 

n 

C 

o 

Q. 



w 

(0 
X 

ra 

« 

E 
o 
o 

c 



o 

I- 

>< 

ra 



a> 

E 
o 
u 

c 



?. s 



u> r-- (D to (D 



S 



m »- vn h» 



O r^ O) r- <N 






(O O Oi ^ n o 

r^ oi r^ 5 ^- 00 

p (N r> CO r^ 1^ 

(p oo' to in' CO 

~ (N f^ CM CO 

r) CM m ID 

h-T ^" o' 

N CM T- 



3 S 



sS 


o 

CM 


1^ 


a 




s 


s? S 


00 


CO 


CO 
CO 

to 


s 


o 








-- 


(O 


(N 



^ ^ O tr> 



i I 



to en rt r*- r- 
Csj 5 CO CM h- 
(D CO m (S (S 



r^toocor^cotoco 

f^l^OlCOOOOCOCM 
COtDtDCTiCNr-OCNi 

to ^ in' oi to" 



S 5) 



s g 



^ CM to 

r^' cn' cm <ji to 
CO ■^ to r^ 



o 




m 


CO 


o> 


CM 


m 


m 




s 


n 


in 


g 


m S (5 


to 




i 


m 


to 


to 


i 


tn 


CO 


r^ 


'■¥ 


CD 


a 


a* 


to 


s 


s 



O CN CO to ^- 

in in CM CM CM 
CO CM ^ CD in 



g o 3 

r>. o in 

co" cm" ^' o" co' iri o' ■7' 

SCO tf) •- 03 (N « (D 

1- as o to 01 CO CO 

' id CO* ctT cm' cm" ^" 



00 o •- 

« M- in 

«>" tNl' to" t7> 

O T ^ ' 

to 1- 



f^ 




m 


?. 


^ 


10 


'0 






8 


r- 




















r- 










CT> 





in 




CD 


ro 




O) 




IN 




fO 


n 


fN 


ro 




« 












to 


<D 


CO 


(i> 



r^ • p 



-- to 
to r- 

r ^ 


i 


s 

in 


CO 

in 

in 


CD 
CD 


;~ 


CO 


s 


g 


CM 



•A 

8 


i 


m 


§ 


§ 


<o 
to 


s 


CO 
CN 


a 


1*-. 


CD 
CM 


CO 





S 


CM 


S 


CO 
CM 


to 


s 


i° 



in 


cc 

CM 

to 




s 


S 


CD 


CM 



$in'-^incM(7>flOco'^p)'~'>- 
CMin'-h-CMUpCDcOCOlDOlCM 
r^'COOlrOOOTtDO'^'-^tN 
CO CM 00 <0 ■- in" 01 
i-0p00CNICO©{DO) 
OOtDTCOtOCMtOtM 
oo* CD CO' fO' V to" -r-' 



in <7) »- to 00 o 

1- O) m tj) 1^ h- 

O to CM 01 V r^ 

CD" co' m" 00" r-' to' 

»- O ■<- O (N ^ 

CO »- CM ^ CO CM 



in 


in 



s 


en 


§ 


to 


CO 


g 


CM 

S 


§ 




s 





CO 
CM 


§ 


CM 



s 

CO 

CD" 




00 
(O 


a 


to 

CO 


s 


CD 


!S 



S 8 



r*. »- in h- 
r^ o CM o 



ino-^CDor-r^r-inr- 
■« in' co' •-" to •-" to r-' co" m' 

^^i-'-tOOCDCDtD^ 

oincM»-tooointDCM 



oo I-- ^ 
r~ (N CM 



in o CM 

o CO ro 

h- V h- 

to" cm' cm" 



to CM 

(D in 


3 


g 


CO 


c6 

CO 


r- CD 
c>j ■* 




s 


<o 
5 


CO 



CM o ^ m 



inu300(D»-*-t00ic0O(N 
■^ o fO to_ 00 CM r^ to_ to to CM 

S.' _' ' ■«T CM cm' r-" T-* o to o" 
^-tocD'^ineocor^.'Ctoco 
CMO)r-^o^CMCMr*'^l- 
to" CD T-" CO 00' in 
r^ (D CO 



(D in ro 



cDg}^f».inorMQCMn^op"5 
cofO^rotDCMtnomino^ 
oomcDCMtOr^r^'TOoococM 
o o>' co' o "- tN co' eo" cm' V ^" to 
i-CNin^CD^^^tDr-CD 
CM •-■^tO'-CMOOS.tD'- 

co' co' CM CM CO 



to h- 00 m (O in 

r^ CM in 01 CM 3 

CO to m in ^_ to 

r^" r^ to' to" »-' m" 

CM 00 to in o 

h- CM in (D *- 



^ h- CO »- c> 
in CM r- CO o 
»- h- CO CO »- 



r^ to 
CD in 



h-ocDr^mh-f^^rocMcocM 



s 


m 

CO 


CM 
CD 
CO 


CO 


in 

CD 
CM 


3 


ro 
in 


lO 
CO 




5 




CD 
CD 


CO 
1^ 


■* 
5 


s 





co 


§ 


1 


CO 


5 

p- 


3 


S 


s 









CO 


r-- 


CM 


to 


m 


to 


CD 


CM 



»- CM CM 



CO 


8 






CM 


8 

CO 


CD 


s 


s 


s 

T 


CM 
CM 


§ § 


s 



in 


CO 
CM 



m 

CN 
CM 


in 

CM 


CM 


s 


CO 


s 




!S 


8 




m 

CO 


s 


m 
in 


CM 


i 


in T- 






§ 


in 


r^ 

s 


in 


to 


CM 


CO 


«- 


*- 


r- 


CM 






tf> 






CM 


1^ -r- 


-- 


»- 













m CO 

CO CO 

CD CM 

o' »-' 



COOOO'-fOCOCMCO^ 

COCMtDCOniOtOO^ 

CDincDr^OOtotN^ 

O »- O •^' O' ^' (D <D' (p 

intptDtotDCMr^T-o 

coScOco^ootO'-r^ 

in' Ol to 5 CM O (D to 

CO tC CO f^ CO ^ o 



T- 01 
CM in 



TT CO ro 

r*- m CD 

in in in 

o* m" cm" 



*- 01 op CO ^ ^ 

1- to o *- r- o 

<- in <» CO 01 CM 

00' to r-' CO -v t^' 

80 in CO r^ ^ 

CO CD ^ 01 •- 

Soo' r^' CD* v" cm" 

CM 01 CM 



CM CD 



CO 
CN 


CM 


o> 

CM 


ft 

CO 


s 


in 

CD 


s 


i 


1 


CM CD 

S 5 


1; S 





CO 








h~ 


s 


a 


3 


tn CO 
9> to 


CM to 


r^ 


CO 


^- 












" 


in 


r-- 


•- 


CO 


*- 


to 


in 


CM 







K S S Ji 
« CO CD 01 



CM Q CO m r^ 00 CM 

in o m CM m CM m 

CO to to. r^ »- o o 

»- to' CO* ^-" to cm' CD 

in CT) ^ CO o »- *- 

01 in to CM CO m 

'«■* *- cm" in" co" fo' 



3 



? i 

• CO 




01 

3 


s 





CO 


in 

3 


CM 


i 


CO 
Ol 


CM 

CO 




3 


1 


in 


i 


^ 


m 
m 

CO 


CM 


in 


00 

eo 


s 


01 
CO 


00 




•- 


CO 


CM 


CO 















(N 



o n 



O r- r^ tD O 
^ r^ CD in CO 
r^ to in in »- 



J^ r) rj CO £ S 5 



w 






c 




■^ 








3 




X^ 


«rf 




«> 









oc 


■0 


F 




a> 




CM 


3 


s 


CO 


C 


S 


0) 


C 


« 


n 





5 



E 

e 
3 



n O Z 



O •- tN CM 



Sin r^ 



'O'O'D'D-O-O'CC w 



o <5 in 

a in h- 



D M M M 



o" in" q' q <3' m' 8 o 



? ? s s 



3^P,oinoinQOQinoo 

O^iQ'-'-CMCMCO'Vini^i-CM 



^. in o in 

O •- CM CM 



w» ** « 



■D T) ■a "D -D T3 



3 3 o 



O ? '"'^ ° ^ S S S 



8 8" 



Basic Tables 1996 



75 



0) 






g 






o 






o 






c 












« 












Q 












O 






■o 






V 












M 






3 












"O 






< 






■to 






o 






» 






N 












(0 






>> 






A 












« 






E 




« 


o 




c 


u 




c 


c 




*? 


(0 




0) 


in 




(^ 


o 




c 








o 




h. 


TJ 






0) 




» 








10 




D 


3 




n) 








■o 






< 




s- 


•t 






o 




!H 


» 




« 


o> 






n 










R1 


c 




1 


« 




a 




E 


« 




H 


Q. 






(0 




n 


0) 






n 






X 






re 






H 






« 






E 






o 






u 






c 


V) 










^M 


O 




(0 






o 


o 




H 


i 




>< 


2 




« 


^ 





E 
o 
o 

c 



«rf 




F 


s 




r 


V) 






c 






w 






3 




n 








a> 






q: 


■o 


F 


1 


0) 




«N 


3 


ffl 


o 


C 


T 


0) 


C 





n 


o 


3 


re 

1- 


o 

1 
1 


5 



2 8 •= 



11 



11 



f-- h- «- r*. CO 

K ^ r- Oi n 

^ r- CM r) V 

n" oi cm' ^' cm' 

* *" r r* r 



o> in 



O) CM g •- 



5 



r* p r* 



(0 CM r^ n 

in en T- h- 

p ip r- n 

S 5 





CM 


a 


5 


(71 


CM 


? 


CM 

r 



? ;:?: 



tssssssg 2 

• CM»nr«-in*-m^ K 

«■ «■ oo" in in (D en to' Q 

?" ? r r ip p 5 g 3 



rs. to Q 

f fi ? 



CO r^ CO gj 

■V ID o) as 

CM CM rt 'SF 


M CM h- O *- 
CO r^ o ^ »- 
o» ■^T in T- ■.- 


^^89 


a " ?' ? ? 



op iri V 
P ? iP 



CO eo 

:?■ S 

CO CM 



Ol O^ 1- CM p 
CD O (O (D * 
'T OO CO ^ 



P s 



?(0 
CM 



P P P 



JM JM 



<0 CD CJ> »- CM 

*- O) CD CD to 

<0 ^ 00 CO ^ 

cm" co" jd' J-' JNJ 



1- in CM 


^ (O 




CO CD 







r- CM (O CO 



;^ ° p ^ p 



o 


oo 


CM 


5? 


^ 




s 


t 


s 


1^ 


CO 

in 


o 
m 

CM 




^ 


^ 


CM 


in 


s 



s 



lii m o r^ 

Q CD r- (D 

in CM CD » 

P 2" g S" s 

(3 CO CO 



in ^ oo Q V CD 

r^ A <- O CM CO 

CM S CO r- CM JM 

cm' op" o" JO f-" 



CM r^ CM 



8 

10 


§ S 


1 


§ 


s 


V 


in CO 


s 

CM 


s 

00 


s 




CO CO 


CD 


m 


CM 



OT CM (D 

(D OO O 

(D CO (D 

^ p JM 



♦- CD T O 

1^ »- •- O 

CD in ■v ■^ 

to r- m' cm' 

CM (D O) (D 

in lo o o) 

to' oo cm" 

CM 1^ »- 



CM 

S 


s 


in 

CN| 

CM 


s 


§ 


in 


1 


?! 


• 


? 


oo 




to 
o 

CM 
CO 





fo in •- w c uj 

o in oo a> oo o 

uf •^' in" tp O)" oi" 

S S ^ ? r r- 
S 



CO in CM r*- CM CO 



CO £ 



*- CO (D in CO 
r- CM "- CD CD 
T- CM CO t^ O 



CO 
CD 


CO 


CO O) 
CM 'T 


§ 


■^ 


CD 
CM 


s 


(D 
CM 




P 


r' 


v v 


■V 


s 


f^ 

s 


CM 

S 


cn 


CO 



^- ■^ 



in 


« 


§ 


oo 

CM 


i 


CM 



CO JO »- 



1- Ql CM F-* 

O 0> "- (0 

O in CD (D 

f^' tp* CO (D 

CM ■^ to in 

■^ ^ T n 



s 


2 
S 


tD 


■ CM 
O 


OO 


8 


OO 

to 


CO 


s 


8 


§ 




•^ 


r* 


J~ 




CM 


CM 
CM 




CM 


CM 

in 


CO 
CM 


M 










CM 


CD 


CM 


P 


^- 


"- 



<0 (D »- 

(D O 1^ 

cj) in o 

3 in ^ 

oS CD ci 

CO' to' »-" 









• (7) 


CO 


CM 


tn 


f-j 


s 


m 










m 


cn 


a> 






(0 


CD 


CO 


























m 




in 


r^ 


s 




• 




CO 

to 


s 


T 


s 


H 





CO 

o 


a ■ 

(D 


' in 


in 


m (O 


« 


i § 


S 


00 


P 


p 


in 


to -q- 


CO 

8 


CD m 

3 S 


to 










^ s 


g 


S g 


r^ 



CM in 


CM 

s 




i 


'J- 


V 


OO 


o 


CD 






CM 


CD 


in 


(D 



CM O '- CM 0> CO 5 

S«- ^ CM <D *- O 

0> *- to CD O »-_ 

\ri r-' oo" eo" o cm' O 

IP Q to O 5 CM O 

•^ O r^ o) CO o oo 



1^ n to 



CD ■-- O oo 



T-' oo CD C3 
oo in CM (O 



o 


in 

CD 


s 


CD 



s s 



IP (D r^ 0> 



cp r- in 



CD CO o 

h-" ^" cm" 

o CM 3 

CO ^ ^ 



H.mo«noooin 
OT-cMCMco-jmh- 



S o 



■O T3 -Q TD -O -O -O 



■= 0)000 



8 8 § § 



8 8 8 



in o m o o o in 



<A (A (A t_ 



TDTJ'0T3-0'0-0-0 



e « 



5 O 



in' o in o o o in 



O »- CM CM fO 
■^ V^ V* *A *A 

^ © - - *• 



5 S 



T3'O"O'OT3"0"0"0 



H- 13 tf> «9 (A «A 



omoinooom 



►- 3t » « w w 



omooomSo 

CMCMCO'Tinr^'-CM 
-- - -~ tA 1A tA V* Vt 



omomooom 



8 8 



76 



Individual Returns 1996 



(1) 




® 


q: 


T3 


f 




a> 




<N 


a 


<D 


r> 


c 


m 








0) 


c 


<D 


n 


o 


a 


ra 


O 




H 


1 


< 



i s 



(N JO jp JO 



r»- V <- g> 

O) »- r^ o 

^ f- O) CN 

r t* 



U1 *- 00 flO +- 

tn n CM f^ 
in p a> p 



+- r~ 4- -t- 



S 3 

CM O* 

• IT) 



y> c- 



5 ^ 01 

? ^ ■»- 


SI 


S^ 




!? 





y, J. 



4- O) -t- -t- 



Cn CM 



S 11 

w c 1> 



11 



^ ^ P 



p p p CM 



h» in • 
ri n 



p r 



in +-»-+- o o 



cM^cotb CO cocoin 

jMjMjM^ J- uijnT 



^ o ^- un ■♦- 



!? r' 



JM JM 



^ r P « * 



o > m IT) r^ O) 

r r- r^ r p 



^. p 



ED 

^ 


00 


S 


s 


S 


|P§ 


r 




8! 


S 


s 



SCO +- o 
CM O) 

p ^ 



n CN 



r- ' CO 'T O *- 

to 01 CO V f*- 
^- JM ^ JM JO 



T- h- ■^ r». 
oo <- tn CO 
ff> JO • • 



r»- in cp 

r r* *^ 



• in p 5 



oi in (£) 

(D CO 1— u fj ■v IN 

m (D CO ao (D CM n 



r- oo CO oo in o 



^ !iS 



JM jg JO 



CO CO (D f^ 



h- CM o r- 
cm' p" oo co" 
p * in CM 



o> fo CO h»- 
(O r- CM CO 
h- ^ in to 



»- O) CM O) 

1- up CO r^ 
h- ^ CM »- 



JM JM fM 



JO o 



ft 


s 


s s 


CO 

fO 


(O CM 

8 8 


- 


iD 


to 

CM 


o 

CM 


T 


r>* 




o> 


CN 


■V 






CO 

^ 


? 


CM m 




!P ^ 


s 


8 


CN 


1 



cn en 

S 5 



P. 



r* CN 5 CM CN 
J CO ffl g J 


1 


r> f: s» s 1 


5 


a 


s 



2 i? 



fvj en 3 o» 

y^ T- in 

co' p*-' in" ai 

p t- JM JM 



m O) CM CO r- 
lO o ^ S to 

S" r S" 5 2?" 



CO *- in in in 

S to CM r^ en 

CN ^ »- <- 

in r-' r-' r-' 



3 5 i? 

*- r^ CO 



*- 5 in 

(O CO (£> 

CM * (SI 



S r> S 

•^ CN T- 



tO CO (D ■•- 
r^ CM CO CO 
to O) fO CM 



CM r- in 



*^-inoinooQ>nocM *• 

O'-rsiCMcO'^ini^r-w© c 

w,^,_^^^^^^a)S o 



5 IP ■ o m" o in" o q' q m" 8 8 



J 




8 

■g ®. o" »n o' m" Q g' o' uV 8 8 



RinoirtQOC5«nocN 
o»-CNrMco^inr^»-*» * 



$ P. o m o in 

C u5 ,- ^ CN CM 
3 ^ M M M M 



§ I § 



in 8 8 
r- ^ CM 



TO T) 



II 

® o 

Q. 



5i i 



^1 s 

Sis 

£ 5> o 



lis 

I o o 



Basic Tables 1996 



77 



0) 

E 
o 
u 

_c 

M 
M 
O 

o 

■a 
a> 

w 

3 
< 



0) 

N 

>> 

X) 
U) 

c 

0> 



>« 
ra 
Q. 

X 

re 

»- 

"O 

c _ 
re s 

o i 

X 2 

.re c 



A 


e 


re 




_j 


r 






X 


b 


re 




1- 


® 


• ■ 


f 


</) 


9 


c 






o 


3 




0) 


m 


q: 





. I 

CO ^ 

0) E 

S I 

re = 
H < 



D ID 

b ^ 

8 i 

i s 

£ S 



C 0) 



I 2 



C CD 



s 6 



I I 



■ p 



r ^ 









r-». 


§ 


^ 




in 


^ 


in 


N 


^ 




"W 


O 


S 


;& 


ID 


o 


a 






fN 


'~ 


81 


CD 


S 


? 


CO 


o 


i 



S if' s 


5 


§ 




s 


s 






8 


•- 


a 


s 




s 


^ 


s 


CM 



s ■ f P 



S iS s 

m in <ji 



8 S S 

K Oi (N 


s 


CO 

ao 


3 


se s s 


CO 


m 


n 



CN r* r* 



oj tn 5 

h- O) rt 

CO m 



m (O 
r-^ IV. 
CO CO 



(b in to 5 TO 
CO ip IJI O) CD 



s 


s 


s 


ss 


s 


■0^ 


to 


in in 

(O (0 



CM (N CO 

8 !? S 

a i^ s 



■* 5 



O (O CM O) 

(7> o in CO 

CO (0 »- in 

(D CO O) 



»- 00 (N 5 

r^ CO ID ^ 

ip h- o »- 

0> r-' JN* 






»- m 5 h- to 

CO h- (O h- 5 

CM 00 in CD ^ 

r S S § r-' 



1 


CO 


in 


CO 

in 
o 


CO 


s 


CM 
CD 


CO 

o 


a 

00 


1- 

Si 


00 


in 




i 


i 


CO 

s 


CM 
CO 


CO 




5 


s 


f 



?• a 



CO 0> CT) CO 

SCJ> *- CM 

rv. CM co_ 

cm' in o" co' 



CO CO ^ 

SOI N. 
OO OT 



CO 


s 




Jj- 


CD 
CN 
CN 


§ 



in CD n »- 5 T- 

o ■* -4 ^ 00 '- 

O) 1^ in CD ID CM 

co" S'' CO co" in 1-' 



s" f 



in CM 

T- oi 
CM »- 



S 8 


m 

CO 


SHI 


is 


in 
5) 


s ; 2 r 



m O) h- CT) 



CM ^ *- •- 



r-. o V *- 5 

CTi in r«. ^ CO 
in ^ ■^ 1 01 



3 

cn 


in 

CD 


CM 


in 


s 


i 


^ 


s 



CM 00 CO in 

CM CM m CO 

CO o m OO 



^ en en ^ 



CD CD OO CO 

in oi to to" 

^ ^ r^ T- 

^ ^ CO O) 



CD 5 eo CO CO to 

OO cj> to €0 in r«. 

ctT o co" m" o' '- 

t^ o> o tT> o h- 

m a> »- ID 1^ K 



CD oi in h- 
cD m ^ CD 



in o IV. •- 



1- r^ C7) in ^ o 



OT 

S 


? 


CM 

s 




CO 

1^ 


s 


a 


3 

CO 


o 


a 


CO 


a 



CO O) O CN Oi 



»- 'J CO 0)0 
CO ID CM in CD 



a t5 



*- 5 -q- (3) CD M 

CM (J> ^- O B •^ 

- t- O ^ 



S 3 



CO O OO o o 

S3 CM 00 to 
O O) CO CO 



Oi r^ CO CO 
CO in oi in 

(JJ CO 



CM <- 1- ■.- 



in ■v ■v CM 
CO r^ IV. CO 



^ CO CO *- 



8T- CO Q o 

in CO o in 

in (D ^ r*- CD 

in T-" (tT co' cm" 

CM ^ ^ CO CM 

h- o in in CO 

<T)" cd' cm' a> ■^" 



OO 

5 


in 


CD 


CO 
CM 
OO 


CM 

at 


CO 




a 


3 3 8 


a 


^ 


m 

s 


CO (D 


o 

OO 


CM 

5 


a 


CO 
CM 


o 


S 


■C 


CO 
OO 


8^3 

CM O (N 


en 


^ 


i 


a a 

1 pj 


in 


T 


*- 






s 




CO 


(O CO (O 


CD 


r- 


CM 


oj -q- 



en o en t- 



I t ? 8 8 8 
£ S ^ 5 ° -■ 



in o o o m 



T3 T3 TD -U -O 



O m o O O 
CNj CM CO 3 m 

W (A 1A 4A M 



8 8 



in o o o in 



o E 



« «_ t_ i- 



s s 



in" o 



? 8 



CM in *- K 
V» ^ lA S 



■a T3 TJ T3 TJ 



o in o o 



■<- «- CM CM CO -^ in 



8 8 s 

CM in »- 

tA «A M 



iri 8 S Q - 
IV. ^ CM in »- 



78 



Individual Returns 1996 



a> 

3 
C 

c 
o 



E 
o 
u 

c 

tf> 

(0 

o 

O 

■o 
a> 

(A 

3 

< 



0) 
N 

0) 

>, 

i2 

c 

E 

>. 
ra 
a. 

ra 



•o 

c _ 

o i 

X i 



A 


E 


re 


lU 


_l 


r 






X 

re 


'f 


H 


a; 


. . 


F 


(0 


S 


c 


^ 


8 


3 


T) 


«rf 




a> 


m 


(T 







OJ 






< 


i 


1 

CO 


<u 






fO 








u 


^ 


n 


s 


re 




1- 


<: 



I - 



»- C\J IN ^- 



tfi T- in CM 

OT 1^ (b CO 

O) CN in »- 

CM in (N O) 



O) fo rsj rj 5 (Q 

T- CN ■V CO (D ^ 

CM CM f^ O) rt h. 

to" «/)' CO r^" O)" cm" 

V <p o> CD m ^ 

^ oo ^ 10 eo 



% § 



8(D t- in CM 

^ r^ (D (o 

(O (J) (N J) ■•- 

cm' cm" in CM ai 

* ^ in 



01 CO CM CO ^ 

^ CM ^ op m 

CM CM r^ ^ CO 

(D in co' h-' o)' 

CD (D a> <o op 

tF (D tF 5 



2 S S 

CM •- (O 

to" m" »-" 



8fO r^ <2 CM »- CO 
m to Q »- in (o 
CO « CM to m o) to 



»- ^ O r-- 



S'- to in CM r«* 
to CO CM T- K 



2 S S !? 

CM »- CO »- 


to CO 

o m 

CO OD 


(D in »- *- 


*- ^- 



S«- (O in cm" 
(D (O CM •- 



m f^ CO lo 

2 S S g 



00 (D r- h- 

CM (p Oi in 

■^ O '- to 

CM to" o" 



CM to in CO CN 

*- OT OS ^* to 

in oo CD in tn 

'- r-" " " " 

8 ' 



00 CO CM 



</) CO CM 



CM CO 



■V CM CO 

r^ CO un 

OJ oo •- 

s s 



m CO CD in in 



■& 8 



r- ^ to 
O r^ in 

CO CO CM 



CM CO 



TT c^ to 

f^ CO in 

a> (O »- 

"S 8 



t£> ■* CO O) to CO <0 

^ o T^ o So ■^ m 



•s s 



CO to 5 CO 

CN to CO r^ 

o CM CO r- 

5 co" cm' ■^" 

to o »- to 

to CM O CM 

CO* to" co' oo" 



oo ■^ to O) f^ 

r^ r- tn O) ^ 

CO 00 CO CD *- 

OT to CO CO CO 

So (D en O) 

CD ^ T CM 

oo" r^" CN t7>" ^" 



!? S 



r^ jfi to o (o 

to »- CM ^ S 



CO 

8 


8 S 

CM to 


CO 


oo 
oo 


to 


to CO 




? 


3 


S 


§ 


§ 


S ^ 
CM O 


s 


o 


§ 


n CO 


CO 






8 


CO 
CM 


CO 


(0 CD 


<o 


CD 


r^ 


CM O) 


■* 


in 


■V 


T- 





i/l r» O t Oi 
5 in ^ 1- 

jn JN O) 



kn I 



r - p 



S 5 ' 

CD OO 



in t ^ t g 
5 -^r S 



f >"■ f 



I r- I CO oj J 



r r ^' t 



g 2! 



E CD 






II 

C ffl 



C ffl 



(7) CO CO 



^ Q en o 

h- * o V 

r^ r^ CO r^ 

to" ^ri fo" bo' 



i" 



CO r* r* O ^ K 
CO r- r^ CO h^ CO 



r* CN in »- to ■^ 

"T ^ CO t7) ^ CO 

CN »- CM CO 1- ^ 

^' ^' »-' in T-" r-' 



s :? 8 I 

to ■^ ^ w 



CN in 

r- CO 
*- CN 


S 


§ 


in 
5 


S 8 


•- <- 


^ 


»- 


•- 


OO CO 



fM ^ 



CN CN O 
»- CO ♦- 

OO in 00 



CN •- CN CN 
CM CN <- to 
* * CD in 



; » 



? § 



s? 


§ 


? 


8 


CO CO 


1^ 

CM 


a 


OO 



^ in «D 



en fM 



















n 


CO 




r-^ 







































Sin" CD 



o *- m m 

•" CN S o 



oo 


s 


s 


o 

CN 


■V 




8 


S 




a 


u> 


'fl- 


■^ 


to 


01 


a 


u) 


O 


S 


o 


CO 


s 



CO n- CM ^ 



in a 

8 8 


CM 


s 


§ 


CN 

8 


in 


m 


^ 


in 

CM 
CM 


at 
v> 
n 


cn ;- 


■<T 


(O 


s 


U^ 


o 


s 


o 


oo 


eo 



Z- CO o 



8 


CO 


8 


o 


s 


00 

CM 


TT 


T- 


O 


CO 


CM 


in 



oo f- ^ vO 

CN 1- in in 

CO O ■'T CD 



in U} iQ 



S 5 



CO 


01 


o> 

CM 


CO 

s 


8 


CO 


f 


s 


§ 


S 


S 


CM 


K 


CN 

to 


r 


"" 


CO 


oo 


r^. 


to 


s 


CN 
CM 


S 


S 


8 


§ 


? 


a 



s ^ 



(7) O 
to CO 


en 
5 


CD 
CM 




CM 

in 
in 


CO 

s 


CN 
CM 


CO 

CO 


5 ■v 


i? 


s 


^ 


a 


s 


in 
to 


o 



»- <- CO in o) K 

tO 9 CO 0> CD ^ 

^ o to CO t5 K 

to" (p to" in" (7>" »o 

in in in r^ ■v # 



S*- in CO 
•- ^ f^ 

T-" f*-" CN tjl" 



CO 3 in rt to 

en" ^" •-' Q ai 
in oi CM to g 



CN O 
CO" Op to 
in in in 



to CN O) 

to 5 N. 

in to to 

m" CD" 



i3 o) 



I S 



S" € ? I ? E 

^ C 3 3 3 3 

^ P o in o iri 

M 44 M M M «4 




§ 

o X 

O) o 



in CD Q t5 in 

CM CO ^ in 1^ 

M M M M M 

? ? f I f 



go in o o Q '-'. 

^ ift f^ ^ CN in *- 

MM M M M «» M 



CD 
O 

z 



M «i V» M 



o" in g* g' g' 

a a si s s 




Basic Tables 1996 



79 



T3 
« 

3 
C 
'^ 

C 

o 
o 

I 
I 
0) 

E 
o 
u 



(A 

o 

•D 

(0 

3 

< 



N 

M 

>> 

i2 

c 
« 

E 

>. 

Q. 

X 

re 



c s 

ol 

re s 



re 



X 

re 



c 



^ 1 

CO at 

■22 I 

re = 

H < 



I 5 

z 



i s 

z 



z 






o E 
E * 






p :: S S X 3 8 i2. S 2. S S S 



(n (D ^ ZZ *^ 



t: - 



lO»-CM »-tOr)CM'- 



CN CN n Q 

<N ^ CTi rt 

^ r^ *- >n 

p W (N in 



«-0(OCO cocor^tnto o m 

o»cnr-^ ^*^r-rt o (N 

\n t^ (Ji ri iniT»-CNr- i*^ (n 

^" a> op CN »-" to" cf 



p a K! 

CO CN 



■^ ^ ^ CJ) 



■v (7> O CNi r^ 



^ (O (O in 



r tf> 



CM *- IN 



8 N 



CM CO O CO 



SCO V (D 

»- p- in 

1- CM O (M 

cm' r 



oj' * 



<J) CN 



if} in ^ to r^ <- 

SCO r^ w) r»- »- 
JM O fJ V r- 



8 :^ ' 



O CO Ol (71 



S CM 



m CO t^ Q 

O) CD O (O 

1^' o CD o ai 

.- J- J- JM CM 



jm' jo- 



cm CO 

!? S 
jm" r-" 



S ' 



yj o <0 



r^ p" 



3 £ 



oi O CTi CO O 

^r CO o en r^ 

r-- a> •- CO »- 

^ CM r^ f^ 5 

V CO 'T in ^ 



r- 


g 


S 


CO 


CO 


s 


R( .?; 


s 




s 


s 




in 






CO 


CO 


CO 


CN 




^ 


r^ 




























in 




r- 


m 
















s 










i 




-T 


CO 


■V 


r^ 


in 


■^ 


CD 













CM 0> t CO 

3 3 a s 

in o" r- co' 

»- CO CN en 

CO CO CO CO 

r-' cm' CN ^" 



§ § s 

cm" CT) o" 

a> CO ^ 

^ to in 



CM en en in 
in CN ^ CO 
»- CO »- o 



CO m o (D o 

CO o f-^ o •- 

in V CO f^ CO 

lo' r^- cm" r^' CO 

(o o> in o ^ 

(O r-* CO *- r^ 



r- -^ in to CO ift 

CD (D in CO CD *o 

CJi o *- CM ® « 

Soo" in" cm" in" «r 

gj *- flo ^ CN 



r^ O) <T) (0 m 

CD O) h- OT CD 

CO CO o f^ (5 

"" in S in o) 

CO in m 



In CN 

^ en 



CO »- CM (D CO 

1- CD »n S CO 

^ CD ffi *- CD 

Sr-' ^- cy" in 

op *- CD ^ 



in 

8 


oo 


CD in 

s s 


§ 


s 


g 


88 


cn 


CO 
flO 
CN 


00 


CM 


§ s 


CM 

1^ 


CN 


S 


?S 


§ 


§ 



^ oo 



s s 



8 2 



CM r*. in r^ o 
m a> CD (^ (M 
oo »- f^ in O) 



CO m o CO m 

r^ CO Tj- en o 

■^ '.- ^ o *- 

t^" q" g?" CM *- 

0)0)*-*- 






CO ^ 1^ h- 

id" r^- O) CM* 

^ en h- *- 

t- CM 



§ I 



!8 S S 



CD Q 
1^ CO 
CO Ul 



^ CO *- oo 



CO CM CO 

h- V CM 

CD CD P- 

r*-" co' in" CO 



5 CO ^ 

*- ^ CD 



in CN 
r^ op 
o in 



en en Q *- 

Sr^ in en 

(n CM r^ 

en m" co" h-" 

CM in ^ m 

■*T CO in CD 



oj *- op 

SCO CO 

in in 



o (D 

in 25 
oo iJi 



5 S OT cs 



»- en in 
CD CO o 
O) m" o>" 



O) 5 o> 
CO CO in 



§P^ Q CD ■^ 

CM CD CM in 

^ in in o> 

T-' ^' (N CN ^' 



V m f^ cn CD 

CM h- CM CO (N 

CO CD 1^ en in 

a § 8" s § 

CM T- r- r». r*. 

co' in (N 



§ s 



rj CO 
m to 
in *- 



m oo to ^ CM CO 
in O) is CD h- CO 
r^ o en CD OS >n 



O) o> m 
*- n oo 

CD ^ (N 



^ s 



CO CD 



O h- ■*»■ CM 



8 S S S 



CO o) oo m m 
CO r* r^ O) in 
rvj CO -v 



mom 



tJ) OD T- 

t^ OD CD 

p^" m" m" 

f^ O) m 



(D O) 0) (O 

CM O) CO ■^ 

en r^ CM in 

en o" q" co" 

CM r^ o in 

'« O CM (D 

(N co" O" 



f^ CM to r^ •- 



r- 00 r^ CO 



CO o o en cr- 

8T- to CO Q 

CO CO r>j m 

m' to' cm" to" 3"" 



S 3 



r* O OD ^ 



CM m m o to 
CO OT m CN r^ 
en O) CD (D to 



CO o •- o 



^ 5 ? $ 

h-- tp- OJ ■C^' 0> (O '^ (O <C f^ 5 [i^ 

tOO*-CD QO(p0)0) 0)00) 

CD CN o CM m Ol ^ ^ CM ^. eo '". 

co' to cd' 00 oo' p*- CM tn ^' m' ^ »- 



tD CO S 



O) 


m a> CO 
O) to ^ 
r-- CM m 


5S? 


r- *- 
TT m 


CM 


S 8 S 

O CN to 


8 £ § 


O) C7) 




CM CD O 


m OD CM 


!§ 5 


m 
en 


.- *- CM 

3 5 « 


CM m m 

a a 8 


CO (O 


oo 


8 :s S 

CM O CM 


Hi 


8 8 

*T CM 


CO 


to OO OD 


CO r^ CM 


en -q- 



s s 



1- oo r^ CO 



.8 

to m tn 

p^' fO" (O 
OD T OT 



f* to »- CM •- 



9 5m 



^ u 



o CM m 
*- w w 



E 

3 
S 

1 



"O T3 -D T3 -a 



o m o o 



m' o o 

p^ <- CM 



8 5 



I ? a 

Els 

5 I 1 



m Q o Q m 

CM CO 'T m p- 

V» M M *A «A 

<D Q) <P 

■a 13 "O ■□ 13 



m o m o o 

*- rvj CN CO *T 
M M M 4A «fr 



*- tA V» M O 

,_ « ID ® '- 

S ? 1 ? s 

C 3 3 D Q 



8 8 

»- CN 



80 



Individual Returns 1996 



•o 

C 



o 
o 

I 

a> 

E 
o 
u 



M 
M 

2 
o 

•o 

0) 

*J 
V) 

_3 

< 



0) 
N 

55 

n 

c 

0) 

E 
>. 
re 
Q. 
H 

re 

I- 
■o 

C : 

re , 

i\ 

■a 
a> 

O : 

X 

re 



£1 


^ 


re 


0) 


>< 


o 


re 




H 


^ 


(A 


s 


C 


o 


k 




-I 


HI 


*rf 




V 


n 


q: 





<i 

CO « 

« I 
re ; 



■i - 



S E 



S E 

e - 



e o 



1° 



11 



z 



(N 


g 


en 

<N 


5) 


5 


S 


R 




en 

CM 


s 

■^ 


5 


3? 

IN 


in 


to 


s 


00 


§ 


§ 

CM 




s 


B 


s 



s !; 



2 s s 8 

V o tn ^ 

cm" q" tp' gj 

m g OT g 



r- »- r^ Q 
(N *- Q (5 
O) r* o r»* 



S 5 



to CD Ol (N (0 

Uj ^ Ul 1- CO 

as o in oo ^_ 

CO o> *n m" m" 

CN 00 5 in (b 



CN CTl 



<- <- CM TT ■-T ^ 



o CO r- V f»- 

*- CM CM *- CO 



o CO r- V r*. 

»- 1- CM CM »- <n 



(O CO in CM 



csj CO in p*. O) 

^ cy m Q in 

o o) m o o 

(D V ^' ip" cm" 

ID o in ■* Q 

CO CO CO T- O 



(O Ol O) CM (D 

CO in 5r •- *' 

CM (Ti_ O O 

r>- O) O D CD 

CO r*. r*. CM h- 



ID t^ -r- (OlOltD O 



r>j (D 

en (75 

in at 

to cm' CO CM 5' 5" 

t^ to *n cj> 00 en 

c^ h- (71 r- r^ CO 



CM <n CM m o 

SCO ^ en 00 

*- r^ o (D 

CD CO 00 r>> oo 

© fv. 1^ CM r^ 



m CD (O 



^ 10 o in 



r- o 5 CM CM 

CO in ci CM »- 

■^ CM r^ CO »- 

in' p^' q' CD in 

CO CO in o ^ 

r^_ o ^_ in TT 

oi cm' r-" CJ» in 

T- CM V V O 



in CM cji o en 

CO CT> CM CM CD 

o) CO r^ o CO 

in r^" m" CO I-" 

*- Q fO CM (O 

CO o) ^- en ^ 



i 


CO 
(D 


CM 





;8 


CM 



s ? 



ch eh ■^ in 



5 in CM rt 



00 en ^ ro 
»-* r^" ai in 

CM T V o 



s 2 

1^ ■■- 



0000 



s 

r^ 


in 

3 


i 


(J) 


s 


£! 
S 


CO 

5 


i 


s 


en 


CO 

cn 






s 

in 



:^ P^ 


CO 

s 


^ 8 






8 8 


CM 
CM 


00 CO 

r^ en 



CO r-. T- 00 CO 



CM CM CM <D 

CJ> ^- CM ^ 

V 00 o in 

cm" CD ■^ in 

o in in <D 

^ CM 1^ *- 

cm' tn co' r-" 



fO CO o> »- CO 

r- in ■^ CD (^ 

ID CM r^ "T o) 

CO o' r^' cm" op 

in r^ ■^ r*. CO 

CD CO i^ o» m 

r-' r-." T-" co" cn' 



^ CM h- CM 



CJ) g? CM 
3 O) CM 



00 CO 
00 cn 

CM CJl 



00 ^r r^ CM o 
<- CM in 5- »- 



5 CM o 



r^ (ji o CO 

00 CO ■V CM 



K in 



rM 


! 


in 





CM 


m 


s 


ro 


in 


S 


s 


CM 


S 




!¥ 


s 








tv. 








S 


r^ 






*" 


^ 








^ 


(T> 


in 





<n 


.0 


r^ 


S 




on 














CM 


a> 




















in 


s 


CM 

on 


in 


s 


!? 


in 


(3) 

cn 


s 





(7) 


CD 


00 


■* 




cn 


TT 


CM 



O CM ■•- <D 

in CM cji 00 

CO r^ o ^ 

*-' cm' 

r^ (^ _- 

m CD ^ m 



2 S 



T ■* <- 

CM CM CO 

CD in O 

cm" ^" 



(D »- CO o r- 
r- T- 00 ^ (D 



cm" in 

s § 
St" 



CM r- in CTi 

tp CO CM 5 

OT en CD CO 

O" r-' N." o" 

CO r^ r* f-» 



O) f^ CM a> ^ 



8 


in 
5 


CM 

S8 


CO 


i 




§ 


CJ> 

m 


cn 


S 


CM 
CM 





s 


in 


■^ 


<- 






r* 



CM »- in 00 

(D 5 »- to 

CD CO ^ CO 

cd' in" r*-" to' 

in CD r^ O) 

in '^ CO 1^ 



CM CM *- CM CM 

1- ^ o r^ r^ 

o CO CO r^ ^ 

J S 2 s s 

CO r^ CO "<» *- 



u> <D cn 
r^ in »- 



s s 



CMinr^f- (Df^cMO>^ 



>l CD 


in 
in 


m r^ 

8 S 


: a 


s 


m 1^ 

C^ CO 



CO r- m o o 
'O V co' T-" 



s s 



coooiD oop^cnt^cn 



(D o in 00 O) 



3 s 



CD CO ■»!■ 
ffi CM ^ 



Q CO 

2 S 



CM -q- ^ o 



oooooScoo * CO rf \n 01 

in 01 CO CM h- oi ■»- ■^ CO 00 

CD "^ CD ^' r*-' to cm' (D 

1^ ^- o) ^ <n CO 



■V CD cn r^ o 
cj r^ cn »- 00 
1- in CO r^ r^ 



3 § S 



CO tn 00 5 m 

<- ^ <- CO CD 

CM ■*!■ (D r^ in 

S r^ CD 3 o 

Cn a> cn CM r^ 

to t" q" 5' r^' 

r- »- o) ^ a> 



oo 
oo 


CO 

00 

CO 


CM 




S 


OO 
ID 


00 
5 


<7) 
CO 

in 


00 


CM 


CD 


CM r^ 

s s 


» 


CD 
CM 


§ 


s 


s 


cn 


CO 
OD 


CM 


in 


i 


s 




s 


m 

8 


r^ (D 


2 


CO 
CM 





<M 
0> 




•V 


CD 


00 


CO 


00 


r- 


CM 


cn 


■^ 


in T 


«- 






9 



m »- ^ CM 

2 3 3 S 

r^" (p cm' ^" 

cn o •- (D 

CD CM O CM 

<n to" oo" 00* 



CM in in o CD cn o 

CO (j> m CM r^ <D s 

O) CD O (0 CD CO CO 

§c£>" ^" (0 *P (^ Q? 

Q CO OT OT en q 

* ^ ^ CM r^ CD 

od" r^" cn" ai ^" *n' ^" 



CM CM <0 Q 

O) *- 5 " 

(D »- cD CT> 

in cn o' CM 

ID CD cn ^ 

•- (D to ^ 



•^ CM 

in cn 

CO in 

co" T-" 

S 8 



Q in 
in CM 

C\l CD 



m r- »- w » 



t ? 



T3 T3 T3 -D ID 



O in O O 



a ? 



in o in o o 






88 



i«- CD T3 TJ 

■^ C D D 

* " 8 8 

^ °. o" in 

^ 4S M M 



■D TJ T? T) T5 



in" q" 



8 8" 



Basic Tables 1996 



81 



■D 
0) 

3 
C 
*<S 

C 

o 
9 

I 
0) 

E 
o 
u 

c 

tf) 

V) 

2 
O 

<fl 

3 
< 



N 

(O 

>» 

iS 

c 
a> 

E 

re 

a. 

re 
1- _ 

« « 

■a S 

5 I 

X £ 

re 2 



n 
re 



X 

re 

c 



a: 



« I 

re = 



^ E 



11 

z 



s • 



<0 fO (O r^ 
If) rt rst o 



8 S 






CO ci n 
r- 3 (N 
r^ ■^ o 



n CM 



«- voj'^o r^u^ooii^ 



SO) »- M 

5 T- (p 

f^ O CO ^ 

en' ctT *-' »-* 

(O r«. ^ 1- 

cn CM o r- 

h-." o" (O CN 






S 5 ro 

r>- T- uS 

S® o' 

ai cvj 



ID g h- O ID * 

•* rt CD 5 »- *- 

CN (T> lO OD ^ 0_ 

^' o to in ai t^ 

<- in »- CD rn T- 

CJ) cNj o ;D CM rt 

r^' o CO cm" r^" h^ 



8 2 



CDCNCNCD Q tD ^ Ifi t- 

■9F»-<NCji rointD^cD 
cocMh-T rOTt^corS 



^- 


^ 


^ 






m 








S 


a 


s 


i^ 


^ 8 


Si* 


CO 




r- 


o 


o 


(© 


rv. 


CO 


CO 


(O 


CJ) 




















s 


s 


^ 


s 


s 


1^ 


■ 


. 


■ 


00 




m 


O) 










8 


s 


(^ 






CO 








l-J 


O) 


UJ 




CO 











cp' in 



(O CM 

8 cm" 
in 



CO fO 

ay oj 



(T» CO CM O CD 

cb p (^ rg T- 

© ?5 xr in <*i 

oi in CO O) 



5i 



S 8 

in CM 



^^■vo oiinooo)'^ tncocoQ 

CMiOfMCM oor^r^oDin ■vtocMoi 

i-cDKoo rtoocDin^ *-^in 

cm" ^' in »n co' in" co" co" en" co cm" 



CM r^ (C tn 



§ s 



h- o rsi o 



8 S 



CO CM h- 

?■ m r- 

O '^ (D 


in 
m 


n 


8 


CO 


H ' 


r r"" 




(D 


CD 


m 


■V 





CM 


8 


CO 


^ 


CD 


CO 


m 


■V 



en A (S ^ 



*- r- in 



in C*l CM CM 

CO *- CO 00 

CM en CO CO 

J-" fl' jm' r** 



8 t 

CO CO 

a> in 



p s 



in o) 



^ f- yj 



- in 


8 


S 


CO 


in 


in 

CO 


o 


r J- 


r 


r' 


f^ 


en 


in 


r 



CD O ^ CM 

in in CD r* 

^ CO CO '- 



^ CO CO f^ CD 



oi en f^ en 
r^ CO O O 
en oo" cm" cm 



5 CO 3 m (O 



CM CM en o 



JM JM 



•^ O) in en 
eft y; t^ 1- 
<- ri en r^ 



CO »- »- CO (O Ot 

h- T ■* 01 ^ qt 
CO r*- »- K in O) 



CM -V CD 00 o 



cm 3 
in in 

CO CO 



r* 01 *- r^ h- 00 C7> 
CO r^ CM o '- 5 CD 
^ CO h- in •H' CO ^ 



CO CO 

«-* CD" 



S S K S 


CO rt CO 


CM O V CM 


*- CM CO 



p JM r^ 



r^ en in en en cm 
eo j^ o p CM (M 



r- 

s 


en 

CO 

CD 


s 


CO 


en 
in 
o 


s 


o 




fe 


CD 
CM 


in 


i 


s 


s 



r^ in en 

p J. iP 



8 8 C= 

OO CO CO 


oo o 


O) o 


i 


s 


oo o 

T- 0> 

CM in 


s s 


in 
in 



p r ■-. ^ 



o o in OO CD 



^ CO o r^ CM 



5 9 



«> =2 t; <5 

;: y' g S 


CO 
CO 


1 


in CM 
CD r^ 
CM en 


CM 


CM 


en ^ 


op 


W 


3 a 


in 


in 



T- CM ^ 



8 S 

T m 


s 


s 


o 
in 


00 

o 


2 

s 


CO 


Ol 
CM 


O CD 
h- CM 




S 


S 3 


^ 


m 

CO 


8 


CM 


§ 


i 


s 


r- CO 

s s 


00 


s 



:s I SI K 

OO en in o> 

^' co" r-' o" 

CO CM CO CD 



§ 


S 


m 




1 


i 


8 

O) 


s 


8 

CO 




8 


° 


CM 


CM 


CD 


1 


s 


in 

00 


a 


CO 

m 



CM T CO 0> 



CM ■^ CO cn 



^ 1- o o 



f^ ^ (O CO 

CM 3 cR eo 

^ en CO in 

to g?" cm" *-' 

in 01 00 01 



8 


ic, 


S^ 


a 8 


i 


m 


m 


S 


CO 


CM 


IS 


eM 


r8 


CD 


^ 


s 


fS 


V 


S li? 


r- 
















en 




m 






O 




CD 










o 




en 


CM 


F^ 


ry 




in 


CM 


r- 


h~ 




fO 


« 


CM 


S 


n 




oo 


CM 














N 












in 


in 


cn 




e*j 




■^ 






IM 


T- 


























^- 


■^ 


*" 







CM CM CO 1 in 
M M «A t^ M 



■O T3 T3 T3 T: 



I * 

c o 

3 " 



o in o in 

T- »- CM CM 



M 3 s 




a E 



CM CO V 
M V» <A 



« S' 



o m o o 



u s 




82 



Individual Returns 1996 



E 
o 
u 

c 

M 
M 
O 

o 

0) 

"55 

3 
< 



0) 
N 

53 

iS 

c 

0) 

E 
>. 
ra 
a. 

X 

to 



c ^ 
? ^ 

ol 

X £ 






X 

<« 



I/) 

c 



« i 

« = 






CN o o n 



(S' (£> OO' CN U) 
(Nt <N Ul ID tN 



po ^ r- ■* 

r^ r^ Ol CM 

in oo CO rx 

»-" 1/1 irT o" 



^ r- h- to O 

h» (D ID r*. >o 

V ^ CM OO fO 

in V h-' »-" to 

CN CM in (O ^ 



3 S 9 
CO r» O) 



« sf 



CO ^ CO C7) n 

SCM in (O lO 
•V O 1^ in 



r* n o o o Ol 



CO CD (D 



O fN CO (J) t 

OT rt tn M 

en cm' (D cm' 

in in CN l~ 



^ 

f^ 


CO 


s 


fv. 

(D 


S S 


8 


CO 


s 


in to 




° 


CM 


m 
tn 


CO 
CO 


CO 


S S 


o 


§ 


(J) 


in in 


% 


CM 

r 



- 






«n 

CO 


^ 


i 


8 

CM 


2 

CO 


o 


CO 
CM 


o 

CO 


a 


3 


5 


O 
CO 
en 


8 


CM 
00 


§ 


o 


CM 


Oi 






r^ 



S r«. 



^ r- ^ CM CO 



CO <0 CM (D I*- 



C: S 



3 


in 
CO 


CM 
CO 


i 


CM 
CD 


S 


CM 

to 


s 




in 


3 S 


CO 
5) 


1 




s 


CM 


CO 


O 

s 


a 


s 


CM 


(D 
O 




T- in 

1^ s 




s 




•- 


y- 


"- 


CM 


CO 


•w 


O) 


CO 


CO 


CM <D 


h- 


^ 



CO CM OO CO 
^ ^ n Q 
r— •- in CT) 



CM <- CM CM 



m -V CM *- r- 



rj CM CO CM n' 



CO 


CO 


CO 


CD 


O 
(J) 


^ 


K 


!? 


CM 


in 



S <n 
in (D 

8 3" 



(J) CM 

8 " 



CO m 



»- CM h- (O m 
<- 5 *- (^ 00 

CM Ci r^ CO r- 



*- CM 


*- CM 


8 S 

(D in 


§ S 

CM -^ 




CM CM 


8 8 

r^ CM 


ss 







r- 


s 


r^ 


r- 


CN 






S 




r- 




m 




!« 














CM 


CM 


CO 


CM 


V 

































f^ r^ '^ CO -v n 

3 5 (0 5 (ft h- 

■* CM CO OJ » 

T-" in in T-' hw' 00 

^ in (D CM m tg 

CM* cm' T-" 



m to 

OO CO 
CO O) 



CM in Ol r- 
r^ T O Ol 
^ »- CM CM in fO 



9 ? Rl 



OO CM r* CO o 



(D 1^ 1- m in 

?r o o o »- 

r- V o OO o 

cm" co' W cd" 





8 

OO 


CO 
CM 


8 


CM r- 


S 


o 


CM 

in 


CM 
CN 


O 

CM 


§ 


S 3 

CM CM 


in 

CO 


^ 



§»- CO ^ ^ CO 

CO in *- o CO 

CO r^ Ol CO CM 

SK O) to o cf 

K. CO in ^ w 

CO ^ CM ^ 



Sin CO 5 CO 

o ^ CO g 

r^ f-^ (O io ®. 

f*~ CD O) CO Q 

m rt ^ o CO 

CM rj CO CO m 



in m to CN 

O 5 CO CD 

r^ O in S 

3h-" tjT (D 

K CO in 



SCN CD ^ 

'- $ fN 

O) r- CO r^ 

r^" O) o to' 

tJl 00 V V 

*- 00 "T r^ 



1^ CO »- 



s s 



CM CO CM N. 

m og O) T- 
*- to '- f^ 



3^8 

Sr^ CM 3 CD 

CM r^ CT) 5 

CM OO to CO O 

K in to' to' (ji 



5 CM 
c^ ^ 



mo in o o 

<~ CM CM CO ^ 
MM M M M 



E 

e 



^ => o o m- 

Z M M M M 



T? T3 T3 -O O 



o m O O O 



3 s 



CO ^ in 1^ 

M M M M 



■D 13 -a -O T3 



8 8" 



«^ M M 



M M 



o CM in 

*- M M 

*:! 5 fe 

-ace 

C 3 3 

^ Q O 

in" S o 



a 


m 

CO 

CD 


in 

CM 


CD 

m 


8 


i 


t; 2 

CO CO 
CO ^ 


s 


5 


s 

CO 


§ 


CO 
CO 


i 


CM 


o 


s 

r* 


o 


s 


o 


i 


8 


s 


« 


1 


^ 


in 
in 


§ 


S8 


8 


s 


CM m 

8 SJ 


1 


s 


^ 


1^ 


m 


g 


8 


Si 


a 


^ 


5 


m 
to 


a 


m 
o 


i 


CO 
CM 




o 


a> 


(D 


r«. 


r^ 


to 


r- 


5 






»- 


CN 


to 


m 


U) 


o 


0) 


(0 


h- 


r»- 


to 




1- 


» 



CM 

S 


» 


m 
o 


8 


g 


§ 


in 

CO 


1 


§ 


S 


8 


§ g 




S 


to 

in 


s 


§ 


to 
o 


s 


CO 


1^ 
o 


5 


O) 

8 


CO 


CM to 


s 


■n- 


m 


m 


to 


in 


OO 


to 


CD 


CM 


CM 






S 



^1 i 

^ i ° 

si s 



* T3 



I Si I 

c (0 (g 



Basic Tables 1996 



83 



Table 3.4--Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate 
at Which Tax Was Computed 

(Alt figures are estimates based on samples-money amounts are in thousands of dollars) 









Classified by the highest marginal rate at 


which tax was computed 






Tax rate classes 


Number of 
returns 


Adjusted 
gross income 


Modified taxable income 


Tax generated 


Income tax afler credits 




At all rates 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 


lUlodified 






less deficit 












gross income 


taxable income 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All returns 




















All tax rates 


96,513,834 


4,439,649,963 


3.090.039.998 


1.641,919,403 


666,574,904 


376,195,348 


655,404,184 


14.8 


21,2 


15 percent (Form 8814) 


11,707 


•88,300 


6,596 


6.596 


992 


992 


591 


(X) 


90 


1 5 percent 


68,120,162 


1,681,915,682 


896,543,606 


896,515,254 


134,483,214 


134,477,288 


128.939.734 


77 


144 


28 percent 


23,176,321 


1,521,756,825 


1,131,057,018 


349,440,875 


215,085,990 


97,843,445 


213,823.248 


14 1 


189 


28 percent (capital gains) 


488.911 


103,986,942 


86,225,481 


57.563.960 


22,015.182 


16.117.909 


21.843.301 


21 


25 3 


31 percent 


2,686,314 


354,953,024 


288,501,210 


51,681,463 


70.620,626 


16.021.254 


70,033.094 


197 


24 3 


36 percent 


1.041,032 


249,214,248 


212,291,149 


45,197,596 


59,706.194 


16.271.135 


58.963.983 


23 7 


278 


39 6 percent 


624,600 


525,465,710 


473,275,734 


239,624,224 


164.052.580 


94.891.193 


161.198.245 


30 7 


341 


Form 8615 


364,783 


2.445.832 


2.139,205 


1,889,435 


610.127 


572.132 


601.988 


24 6 


28 1 


Joint returns and returns 




of surviving spouses 




















All tax rates 


42,957,026 


3,018,488,943 


2.140.588.467 


1,068,824,684 

2,521 


479,175,340 

380 


259,885,811 

380 


472,834,528 

348 


15.7 


22.1 


15 percent (Form 8814) 


4,200 


-156.468 


2,521 


(X) 


138 


1 5 percent 


26 097,854 


959,854,581 


511,082,780 


511,058,023 


76.662.979 


76.668.703 


74.672.336 


78 


146 


28 percent 


13,630,671 


1,088,593,174 


795.086.305 


248.463,737 


151.563.308 


69.669.846 


160.613.409 


138 


189 


28 percent (capital gains) 


286,351 


73.642.664 


61,281.486 


40,927,608 


15.666.381 


11.469.730 


15.547.788 


21 1 


25 4 


31 percent 


1.579.403 


246.550.601 


198.067.094 


32,291.435 


48.192.505 


10.010.345 


47.777.309 


194 


24 1 


36 percent 


819.756 


204.700.595 


173,906,082 


36,150,312 


48.559,752 


13.014.112 


47,981.254 


23 4 


276 


39 6 percent 


538.792 


445.303.796 


401,162,198 


199,931,048 


138.530,036 


79.172.696 


136.342.084 


30 6 


340 


Foml 8615 












" 


(X) 


(X) 


Separate returns of 
















married persons 




















All tax rates 


2,198,087 


81,749,933 


60.144.698 


31,653,472 


14,026,022 


8,283,639 


13,733,992 


16.8 


22.8 


15 percent (Fomit 8814) 


(X) 
82 


(X) 
148 


15 percent 


1.295.090 


23.264.456 


12,899.841 


12,899,841 


1 ,935.002 


1.934.976 


1.905.201 


28 percent 


748.164 


29.029,642 


22,101,674 


7,100,911 


4,238.401 


1.988.266 


4.224.882 


14 6 


191 


28 percent (capital gains) 


9.261 


2,089,862 


1,663,866 


1.340.345 


441.768 


376.297 


430.076 


20 6 


25 8 


31 percent 


89.622 


6,649,426 


5,398,832 


771.070 


1.301.159 


239.032 


1.291.991 


194 


23 9 


36 percent 


39.610 


5.025.492 


4.209,516 


896,627 


1.177.340 


322,786 


1.149.478 


22 9 


273 


39.6 percent 


16.341 


16.671.054 


13,870,969 


8.644.679 


4.932.352 


3,423.293 


4,732.364 


30 2 


34 1 


Fomi 8615 










(X) 


(X) 


Returns of heads 
















of households 




















All tax rates 


10,656,685 


309,769.489 

•70.214 


168.757.917 

•4,039 


120.714.694 

•4,039 


29.900.942 

•607 


21,262,331 

•607 


26,467,869 

•239 


8.5 


15.7 


15 percent (Fomi 8814). 


•7,407 


03 


59 


15 percent 


9,460,138 


221.770.414 


100 865 166 


100 861 571 


15.130.062 
8.737.127 


15.129.236 


1 1 890 581 


54 


11 8 


26 percent 


1,085,854 


64.228,691 


1 \J\/,\J\J%J, 1 V./\pi 

47,412,913 


12 501 262 


3.500.353 


1 1 ,\J-J\J, >J^J 1 

8.654.014 


136 


183 


28 percent (capital gains) 


8,238 


1.802.734 


1,575,085 


1^,WU 1 ,^yJ^ 

1,162,267 


406.720 


325.435 


403.381 


22 4 


25 6 


31 percent 


63,694 


8.549,272 


7,015,881 


1,237,627 


1.735.343 


383.664 


1.721.609 


20 1 


24 6 


36 percent 


20,871 


4,891,572 


4,211.890 


1,009,516 


1,205.045 


363.426 


1.174.988 


24 


27 9 


39 6 percent 


10,484 


8,456.591 


7.672.942 


3.938.410 


2.666,039 


1.559.610 


2.623.167 


310 


342 


Form 8615 


- 


- 




- 


- 


- 


- 


(X) 


(X) 


Returns of single persons 




















All tax rates 


40,702,035 

•101 


1.029.641,598 

•-2. 047 


720.548.916 

•36 


420,726.553 
•36 


143,472,601 

•5 


86,763,565 
•5 


142,387,795 

•4 


13.8 


19.8 


15 percent (Form 8814) 


(X) 


11 1 


1 5 percent 


31,267 081 


477,006,231 


271,695,818 


271,695,818 


40.755.171 


40.764,373 


40,471,616 


85 


149 


28 percent 


7.711.633 


339.905,317 


266,456,125 


81,374,964 


50.547,156 


22.784,990 


60,430,943 


148 


189 


28 percent (capital gains) 


185.062 


26,451.682 


21,705,044 


14.133,740 


5,600,313 


3,957,447 


5,462,055 


20 6 


26 2 


31 percent 


953.596 


93.203.725 


78,019,403 


17.381,331 


19,391,620 


6,388,213 


19,242,286 


20 6 


24 7 


36 percent 


160.796 


34.596.588 


29,963,661 


7,141,141 


8,764,057 


2,570,811 


8,658,263 


25 


28 9 


39 6 percent 


58,984 


56.034,269 


.50,569.624 


27,110,087 


17,904,154 


10,735,694 


17,600,640 


312 


346 


Form 8615 


364,783 


2,445,832 


2.139.205 


1,889,435 


610,127 


672.132 


601,988 


24 6 


28 1 



(Xj Percentage not computed 

" Data comoined to prevent disclosure of information for specific ta)^ayers. 

' Estimate should be used with caution due to the small number of sample returns on which it ts based 

NOTE. Detail may not add to totals because of rounding 



84 



Individual Returns 1996 



Table 3.5-Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross 



Income 

(All figures are estimates based on samples-money amounts are in thousands of dollars) 





Number of 

returns with 

modified 


Taxable 
income 










Tax generated at specific rate 




Ivlodified 
taxable 


Tax 
generated 


16 percent (from Fomi 8814) 


1 5 percent 


Size of adjusted gross Income 


Number 


Income 


Tax 


Number 


Income 


Tax 




taxable 




income 


at all rates 




of 




taxed 


generated 


of 


taxed 


generated 




income 








returns 




31 rate 


at rate 


returns 


at rale 


at rale 




(1) 


(2) 


(3) 


(4) 


(6) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


96.513,834 


3,089,667,206 


3,090,039,998 


666,574,904 


178,536 


117,281 


17,652 


96,490,443 


1,846,662.359 


276,999.354 


Under $2,000 


1 297,622 


511,996 


513.119 


81,957 




1.414 




978 


147 


1,295.056 


474,281 


71,142 


$2 000 under S4,000 


1,381,223 


1,041,212 


1,048,985 


191,096 












1,381,223 


812,676 


121,901 


$4,000 under $6,000 


1,841,786 
2,708,278 
3,279,844 


2,142,923 
4.283,500 
8,635,974 


2.153.968 
4.284.044 
8,637.941 


342.525 

650.262 

1,308,655 


•1.231 
•1.241 
•3.710 




•692 

•692 

•2,054 


-89 

•89 

•308 


1,840.555 
2,705,831 
3,276,135 


2,026,408 
4,188,228 
8,563,323 


303,811 


$6,000 under $8,000 


628,234 


$8 000 under $10,000 


1.284,498 


$10,000 under $12,000 


3.438,735 
3,886,509 


13,740,210 
18,418,004 


13.740.913 
18.418.368 


2,066,940 
2,776,060 




1.330 
•345 




•865 
•166 


•130 
•26 


3,436.175 
3,884,933 


13,693,191 
18.332.110 


2.053.979 


$12,000 under $14,000 


2.749.816 


$14,000 under $16,000 


4.515,126 


25.700,069 


25.701.028 


3,863.139 




1.538 




•670 


•100 


4,514,819 


25,651.901 


3,847,785 


$16 000 under $18,000 


4,427,739 


32.061,961 


32,064.934 


4,824.118 


•2.484 




•2,415 


•364 


4,427,739 


31.976.147 


4,796,422 


$18,000 under $20,000 


4,129,368 


36,986,796 


36.987.120 


6,657.164 




•10 




•1 




4.128,127 


36.927,758 


5,639,164 


$20,000 under $25,000 


9,437,226 


110,948,882 


110.951.691 


16,652.891 




4,861 




•2,098 


•314 


9.436,601 


110.872,033 


16,630,805 


$26 000 under $30 000 


7,954,192 


128,039,290 


128.044,544 


19,263.299 


■6.091 




•1,730 


•260 


7.962.294 


127.702,123 


19.166,318 


$30 000 under $40 000 


12,481,128 


273,188,362 


273.225.363 


42,846.950 


13.339 




9,798 


1.474 


12.481,128 


258.845.009 


38,826,761 


$40,000 under $50 000 


9,506,924 


284,066,369 


284.102.427 


46,663.357 




8.379 




6,559 


985 


9.505,812 


252.987,549 


37,948,132 


$50,000 under $76,000 


14.300,120 


609,639,151 


609.617.130 


106.764,831 


36.445 




17,099 


2.575 


14,299,000 


499.758.196 


74.963,729 


$75,000 under $100,000 


5,797,564 
4.609,154 


366,077,448 
467,738,769 


365,134.394 
467.813.998 


73,816,834 
110,330.516 


21.339 
39.441 




18,190 
24.560 


2.737 
3.696 


5.796,639 
4.608,633 


220.205,476 
175.711,770 


33.030,821 


$100,000 under $200,000 


26.356,765 


$200,000 under $500,000 


1.197,120 


296,724,135 


296.763.844 


87,893.139 


27.544 




21.957 


3.308 


1.196,603 


45.679,878 


6851.982 


$500,000 under $1,000,000, 


213,523 


128,864,381 


128.872,992 


43,745.287 




6.305 




4.764 


718 


213,522 


8.098,706 


1,214,806 


$1 000 000 or more 


110.762 


281 957 786 


281963 207 


97 966 884 




2488 




2 193 








623490 




Tax generated at specific rate 










28 percent 


28 percent (capita 


gains) 




31 percent 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 






Tax 


Number 




Income 


Tax 




of 


taxed 


generated 


of 


taxed 




generated 




of 




taxed 


generated 




returns 


at rate 


at rale 


returns 


at rale 




at rale 




returns 




at rate 


at rate 




(11) 


(12) 


(13) 


(14) 


(16) 


(16) 


(17) 


(18) 


(19) 


Total 


27,911,145 


577,646,953 


161,741,147 


2,434,556 


168,059,235 




47,056,581 


4,351,948 


137,609,191 


42,668,849 


Under $2,000 




. 


. 


_ 


. 










. 






- 


$2,000 under $4,000 






- 


- 


- 










- 








$4,000 under $6.000 




- 


. 


- 


- 










- 








$6,000 under $8,000 




- 


- 


- 


- 










- 








$8 000 under $10,000 




- 


- 


- 


- 










- 








$10,000 under $12,000 




- 


. 


. 


- 










- 








$12 000 under $14,000 




- 


- 


- 


- 










- 








$14,000 under $16,000 




. 




_ 


. 










. 








$16,000 under $18,000 




. 


. 


- 


- 










- 








$18 000 under $20 000 




. 


. 


. 


. 










■ 








$20 000 under $25 000 


•6,215 


•5,773 


•1,616 


. 


- 










- 








$25,000 under $30,000 


159,104 


312,568 


87,519 


. 


- 










- 








$30,000 under $40,000 


3,621,031 


14,266,792 


3,991,622 


- 


- 










- 








$40,000 under $50,000 


2.969,240 


31,061,413 


8.697,196 


- 


- 










- 








$50,000 under $75,000 


9,462,830 


108,017.216 


30.244,820 


88.414 


786,123 




220,110 




255,659 




976,418 


302.690 


$75,000 under $100,000 


5,675,521 


136,431,338 


37.920,775 


221.372 


2.768,110 




776.060 




482,915 




6,531,718 


2,024.833 


$100,000 under $200,000 , 


4,537,694 


209,506.711 


58.661,599 


1,196.565 


18.833,634 




5,273.398 


2.183,411 




58,175,453 


18,034,390 


$200,000 under $500,000 


1,167,426 


62,419.020 


17.477,326 


699.570 


29.734,223 




8.325,585 


1.123,876 




56,291,619 


17,460,402 


$500 000 under $1,000,000 


206,740 


11,047,974 


3.093,433 


145.454 


19.914,687 




5.676,112 




202,359 




10,328.657 


3,201,884 


$1 000,000 or more 


105,345 


5,590,147 


1.566,241 


83.182 


96,022,659 




26,886,316 




103,729 




6,305.326 


1,644,651 



Footnotes at end of table 



Basic Tables 1996 



85 



Table 3.5-Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross 



Income-Continued 

iAII figures are estimates based on samples-money amounts are in thousands of dollars) 





Tax generated at specific rate 




36 percent 


39 6 percent 


Form 8615 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 


Tax 


Number 


Income 


Tax 




of 


taxed 


generated 


of 


taxed 


generated 


of 


taxed 


generated 




returns 


at rale 


at rate 


returns 


at rale 


at rate 


returns 


at rate 


at rate 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 


1.665,634 


118,430,023 


42,634,808 


624,601 


239,625.621 


94,891,706 


364,783 

120,797 


1,869,435 

37,860 


572,132 


Under $2,000 


10.578 


$2,000 under $4,000 




. 


- 






- 


142,891 


236,309 


69.087 


$4,000 under $6,000 


. 


. 


- 




- 


- 


36,329 


127,967 


38.587 


$6,000 under $8,000 


- 


. 


. 




- 


- 


16,599 


95,225 


21.889 


$8 000 under $10 000 


. 


. 


. 




- 


- 


•9,679 


•72,563 


•23,741 


$10 000 under $12 000 


- 


- 


- 






- 


•4,923 


■46,857 


•12,687 


$12,000 under $14,000 


- 


- 


- 




- 


- 


•7,361 


•86,093 


•26,116 


$14,000 under $16,000 


. 


. 






. 


. 


•3,693 


•48,458 


•15,102 


$16,000 under $18,000 


- 


- 






- 


- 


•5,569 


•86,373 


•27,199 


$18,000 under $20,000 


- 


- 






- 


- 


•3,669 


•59,361 


•17,904 


$20,000 under $25,000 




- 


- 




- 




•3,669 
•1,112 


•71,787 
•28.123 


•19.933 


$25,000 under $30,000 


•10.009 


$30,000 under $40,000 


. 


. 






. 


. 


•3,578 


•114.753 


•25,927 


$40,000 under $50,000 


- 


- 


- 




- 


- 


•1.112 


•46.906 


•16,885 


$50 000 under $75 000 






- 




. 


- 


•1,112 


•62.077 


•20,808 


$75,000 under $100,000 


9,882 


95,919 


34,531 






- 


•1,025 


•83,644 


•27,947 


$100,000 under $200,000 


321,567 


5,402,463 


1,944,887 


3,035 


86,769 


34,361 


•521 


•73,739 


•21,042 


$200,000 under $500 000 


1,034,683 


78,581,425 


28,289,313 


338,201 


23,805,298 


9,426,898 


•1.027 


•230-123 


•68,111 


$500,000 under $1,000,000 


197,637 


22.641,175 


8,150823 


185.958 


56.837,029 


22,507,463 








$1,000,000 or more 


101,864 


11,709,041 


4,21C,255 


97.408 


158,896,424 


62,922,984 


118 


280.919 


98,580 



• Estimate should De used with caution because of the small number of sample returns on which it is based 
" Data combined to prevent disclosure of information for specific taxpayers 
NOTE Detail may not add to totals because of rounding 



86 



Individual Returns 1996 



Table 3.6--Retums with Modified Taxable Income: Taxable Income and Tax Classified by Each Rate at 
Which Tax Was Computed and by Marital Status 

All *igures are eslimaies based on samples- -money amounts are m thousands of dollars) 







All returns 




Jomt returns and survi^ 


ing spouses 


Tax rale classes 


Number 


Income 


Income tax 




Number 


Income 




Income tax 




of 


taxed at 


generated 




of 


taxed at 




generated 




returns 


rate 


at rate 




returns 


rale 




at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


All tax rates 


96,513,834 


3,090,039,998 


666,572,234 


42,957,026 


2,140,588,467 


479,174,224 


15 Dercenl (Form 8814) 


178.536 


117.281 


17,652 




154,291 


104,917 


15.792 


15 Dercenl 


96,490 443 


1,846,662,359 


276,999,354 


42,952,826 


1,186,940,781 


178.041.117 


28 percent 


27,911,145 


577,646,953 


161.741.147 


16,795,152 


424,209,648 


118.778.701 


28 percent (capital gams) 


2,434,556 


168.059.235 


47.056.586 




1,735,486 


129,419,299 


36.237,404 


31 percent 


4,351,948 


137.609.191 


42.658.849 




2,937,951 


101.305,681 


31.404,761 


36 percent 


1,665,634 


118.430.023 


42.634.808 




1,358,548 


98,677,093 


35.523.753 


39 6 percent 


624.601 


239.625.521 


94.891.706 




538,792 


199.931,048 


79172.695 


Form 8615 


364,783 


1,889,435 


572.132 














Separate returns of married persons 


Returns of heads of households 


Returns of single persons 


Tax rate classes 


Number 


Income 


Income tax 


Number 


Income 


Income tax 


Number 


Income 


Income tax 




of 


taxed at 


generated 


of 


taxed at 


generated 


of 


taxed at 


generated 




returns 


rate 


at rate 


returns 


rate 


at rate 


returns 


rate 


at rale 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 




2.198,087 


60,144,698 


14,025,983 


10,656,685 


168,757,917 


29,900,564 


40,702,035 


720,548,916 


143,471,463 


16 percent (Form 8814) 


587 


192 


29 


19.165 


9,985 


1,501 


4.493 


2.187 


330 


1 5 percent 


2,198,087 


31,004,927 


4,650,739 


10.649.278 


139.091.558 


20,863,734 


40.690,251 


489.625.093 


73.443.764 


28 percent 


902.067 


11,373,028 


3,184,448 


1.185.862 


17.488.055 


4.896,655 


9,028,065 


124,576.222 


34.881.342 


28 percent (capital gams) 


43.651 


5,084,868 


1,423,763 


51.303 


3,014.530 


844,068 


604,116 


30.540.539 


8.551.351 


31 percent 


145.573 


2,192,212 


679,586 


95.048 


2,850,817 


883,753 


1,173,376 


31.260.480 


9.690.749 




55.950 
16.341 


1.844.793 
8,644,679 


664.126 
3,423.293 


31,355 
10,484 


2,364,561 
3,938,410 


851,242 
1,559,610 


219,781 
58.985 


15.543.576 
27.111.384 


5.595.687 


39 6 percent 


10,736,108 


Form 8615 










- 




364.783 


1,889.435 


572.132 



NOTE Detail may not add to totals because of rounding 



Section 4 



Explanation 
of Terms 



The Explanation of Terms section is designed 
to clarify the statistical content of this report and 
should not be construed as an interpretation of 
the Internal Revenue Code, related regulations, 
procedures, or policies. 

The definitions and explanation in this 
section relate to column or row titles used in one 
or more tables in this report. They provide 
background or limitations to such titles, and are 
necessary to interpret the statistical tables to 
which they relate. For each of these titles, the line 
number of the tax form on which it is reported 
appears after the title. Definitions marked with 
the symbol A have been revised for 1996 to 
reflect changes in the law. 

Additional Standard Deduction 

(included in Hne 34, Form 1040) 
See "Standard Deduction." 

Additional Taxes A 

(line 38, Form 1040) 

Taxes calculated on Form 4972, Tax on 
Lump-Sum Distributions were reported here. 



Adjusted Gross Income Less 
Deficit 

(line 31, Form 1040) 

Income that had to be reported for the 
calculation of total income (line 22, Form 1040) 
and of adjusted gross income included the 
following: 

• Compensation for services, including 
wages, salaries, fees, commissions, tips, 
taxable fhnge benefits, and similar items; 

• Taxable interest received; 

• Dividends and capital gain distributions; 

• Taxable refunds of state and local income 
taxes; 

• Alimony and separate maintenance 
payments; 

• Net income derived from a business, 
profession, or farm; 

• Net gain from the sale of capital assets; 

• Net gain from the sale of business 
property; 

• Taxable amounts of armuities, pensions, and 
individual retirement arrangement (IRA) 
distributions; 

• Rents and royalties; 



87 



88 



Individual Returns 1996 



• Distributive share of partnership or S 
corporation net income; 

• Net income from an estate or trust; 

• Unemployment compensation; 

• Taxable amounts of social security and 
railroad retirement (Tier 1) payments; 

• Prizes, awards, and gambling winnings; 

• Amounts received that were claimed as a 
deduction or credit in a prior year; and 

• Bartering income. 

Some reported income was fully or partially 
excluded from total income for 1996. The 
following is a list of such items: 

• The cost basis of pension, annuity, or IRA 
payments or distributions; 

• Tax-exempt interest; 

• Limited exclusion of social security 
benefits and railroad retirement benefits 
(only reported if there was also a taxable 
amount); 

• Limited exclusion of qualified foreign 
earned income; and 

• One-time exclusion of part or all of the 
gain from sale of principal residence by 
individuals who are 55 years of age or 
older. 

From total income, the following statutory 
adjustments (lines 23 through 29, Form 1040) 
were subtracted to arrive at adjusted gross 
income (line 31, Form 1040): 

• Contributions to self-employed retirement 
plans (Keogh or simplified employee 
pension) and certain contributions to IRAs; 

• Moving expenses; 

• One-half of self-employment tax; 

• Self-employed health insurance deduction; 

• Forfeited interest and penalties incurred by 
persons who made premature withdrawals 
of funds from time savings accounts; 

• Alimony payments; 

• Forestation or reforestation expenses; 

• Foreign housing exclusion; 

• Repayments of supplemental 
unemployment compensation; 

• Certain expenses of qualified performing 
artists; and 



• Amount of jury duty pay reported on line 
2 1 , Form 1 040, that was repaid to 
employers. 
A deficit occurred if the allowable exclusions 
and deductions exceeded gross income, (i.e., the 
amount on line 30 was greater than the zimount 
on line 22). 

Adjustments 

See "Statutory Adjustments." 

Advance Earned Income Credit 
Payments 

(line 49, Form 1040) 

Taxpayers who believe they would be 
eligible for the earned income credit at the end of 
the year could receive part of the credit from 
their employers as an additional payment in their 
paychecks during the year. Those payments were 
then shown on the tax return where they either 
increased the balance due amount or reduced the 
amount of the overpayment. 

Alimony Paid 

(line 29, Form 1040) 

Payments made as alimony or separate 
maintenance counted as a deduction (an 
adjustment to total income) for the person paying 
them. 

Alimony Received 

(line 11, Form 1040) 

Payments received as alimony or separate 
maintenance were income to the person receiving 
them. 

All Other Taxes 

(lines 45, 47, 48, 50, 51 Form 1040) 

For the statistics in this report, this amount 
represents the sum of the self-employment tax, 
tax from the recapture of the investment credit 
and the low income housing credit, social 
security and Medicare taxes on tip income, 
penalty tax on qualified retirement plans, 
household employment taxes, and other 
unspecified taxes which included uncollected 



Explanation of Terms 



89 



PICA (or social security) tax on tips, excess 
golden parachute payments, and section 72 
penalty taxes. This differs slightly from the 
"other taxes" portion of the Form 1040 itself, 
which included the taxes listed above plus the 
alternative minimum tax, and the advance earned 
income credit payments received. Alternative 
minimum tax is tabulated in this report as a part 
of "total income tax" and is one of the criteria for 
determining the taxable or nontaxable 
classification of the return. Also, included in 
"total income tax" is Form 4970, Tax on 
Accumulation Distribution of Trusts. Household 
employment taxes and advance earned income 
credit payments are shown as separate items in 
computing total tax liability, balance due or 
refund. (See also "Taxable and Nontaxable 
Returns" and "Total Income Tax.") 

Alternative Minimum Tax 

(line 46, Form 1040) 

The alternative minimum tax (AMT) was 
levied on benefits received in the form of 
deductions and exclusions which reduced an 
individual's regular effective tax rate. These 
benefits, known as "alternative minimum tax 
preferences and adjustments," resulted from the 
treatment that the tax law gave to particular 
income and expense items. Alternative minimum 
taxable income (line 21, Form 6251) was defined 
as taxable income adjusted for net operating 
losses from other tax years plus the amount of 
adjustments and preferences. 

Alternative minimum taxable income 
(AMTI) was then reduced by an exemption 
amount determined by filing status and AMTI. If 
the return was filed jointly by a married couple or 
a surviving spouse, the maximum amount of the 
exemption was 545,000. The maximum amount 
for a single or head of household taxpayer was 
$33,750, and for a married couple filing 
separately, $22,500. The AMT exclusion was 
phased out if AMTI exceeded certain levels. For 
single taxpayers, the phase-out began at 
$112,500 and ended at $247,500. For joint 
returns the range was $150,000 to $330,000, and 



for married couples filing separately, the range 
was $75,000 to $165,000. 

If there was an amount remaining after 
subtracting the exemption, the first $175,000 
($87,500 or less if married filing separately) was 
taxed at a 26 percent rate; any excess was taxed 
at a 28 percent rate. This amount was then 
reduced by the recalculated alternative minimum 
tax, foreign tax credit, and regular income tax 
before credits (line 38, Form 1040 minus the 
regular foreign tax credit, line 41, Form 1040) to 
arrive at the alternative minimum tax. 

Basic Standard Deduction 

(included in line 34, Form 1040) 
See "Standard Deduction." 

Business or Profession Net Income 
or Loss 

(line 12, Form 1040) 

This source of income or loss was reported 
by individuals who were sole proprietors of a 
nonfarm business, including self-employed 
members of a profession. 

If two or more sole proprietorships were 
operated by the same taxpayer, the single amount 
of net income or loss included in the adjusted 
gross income represented the combined net 
income and loss from all sole proprietorships. 
The proprietor was required to exclude 
investment income from business profits and 
include it, instead, with the various types of 
investment income for which separate provisions 
were made on the individual income tax return. 

Total expenses (line 28, Schedule C) were 
deducted from gross income (line 7, Schedule C) 
to arrive at a tentafive profit or loss. Expenses 
for business use of the taxpayer's home (line 30, 
Schedule C) were then deducted to arrive at net 
income or loss. Compensation of the proprietor 
was taxable income and, therefore, not allowed 
as a business deduction in computing net income. 
The deduction of net operating losses from 
previous years was not considered a business 
expense, but was offset against "Other Income" 
(line 21, Form 1040). 



90 



Individual Returns 1996 



Information on sole proprietorships, business 
receipts, and expenditures can be found in the 
1998 summer issue of the Statistics of Income 
Bulletin. 

Capital Assets 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Capital Gain Distributions Reported 
on Form 1040 

(line 13, Form 1040) 

These distributions included long-term 
capital gain either credited or distributed to 
individual taxpayers by regulated investment 
companies, mutual funds, and real estate trusts. 
Taxpayers also reported capital gain distributions 
on Schedule D, Capital Gains and Losses, but 
they could enter the distributions directly on line 
13 of Form 1040 if they had no other gain or loss 
to report on Schedule D. 

Capital Gains and Losses 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Casualty or Theft Loss Deduction, 
Nonbusiness 

(Ime 19, Schedule A) 

Nonbusiness casualty and theft losses were 
deductible, as an itemized deduction, from 
adjusted gross income to the extent that 
nonreimbursable net loss for each such casualty 
or theft exceeded $100, and the combined 
amount for all net losses during the year 
exceeded 10 percent of adjusted gross income. 
(See also "Total Itemized Deductions.") 

Child Care Credit A 

(line 39, Form 1040) 

This credit could be claimed by taxpayers 
who, while employed or looking for work, 
incurred expenses for the care of dependent 
children under age 13, or disabled dependents of 
any age. Qualified expenses included those for 
services performed within the home by non- 



dependent baby-sitters, maids, or cooks. 
Expenditures paid for the care of children under 
the age 1 3 or any other qualified individuals for 
out-of-home, non-institutional care qualified for 
the child care credit. Starting in 1996, if the 
taxpayer omits or uses an invalid Social Security 
number or employer identification number (EIN) 
for the child care provider, the IRS has the 
authority to use mathematical error procedures to 
change the child care credit. 

The maximum amount of care-related 
expenses on which the credit could be based with 
one qualifying child or dependent, was the 
smaller of earned income or $2,400; with more 
than one dependent the credit was based on the 
smaller of earned income or $4,800. For returns 
of married couples filing jointly, earned income 
refers to the earnings of the spouse with the 
lesser earned income. Exceptions were allowed if 
the spouse was disabled or a fiall-time student. 

The credit was equal to 30 percent of eligible 
expenses for taxpayers with adjusted gross 
income of $10,000 or less. The credit was 
reduced by one percentage point for each $2,000 
or fraction thereof of adjusted gross income in 
excess of $10,000 up to $28,000. The credit 
remained at 20 percent of expenses for 
individuals with adjusted gross income over 
$28,000. 

The amount of the credit which could be 
claimed was limited to income tax before credits, 
and any excess was not refiandable. 

Contributions Deduction 

(lines 15-18, Schedule A) 

Taxpayers could deduct contributions to 
certain organizations that were religious, 
charitable, educational, scientific, or literary in 
purpose. Contributions could be in cash, 
property, or out-of-pocket expenses that a 
taxpayer paid to do volunteer work for a 
qualified organization. Contributions were 
allowed as an itemized deduction on Schedule A. 
Cash contributions were generally limited to one- 
half of the taxpayer's AGI. Contributions of 
capital gain property were generally limited to 
30% of the taxpayers AGI. Therefore, the sum of 



Explanation of Terms 



91 



the separate charitable contributions could be 
more than the total deduction (which had been 
limited). Contributions which could not be 
deducted due to the AGI limitation could be 
carried over to future years (and brought over 
from previous years). For all charitable 
contributions of $250 or more, a written 
acknowledgment from the qualified recipient 
organization was required. 

Credit for Federal Tax on Gasoline 
and Special Fuels 

(Ime 57b, Form 1040) 

This credit (claimed on Form 4136) was 
allowed for federal excise taxes paid on gasoline 
and special fuels, such as gasohol and diesel fiael, 
provided the fuel was used for certain purposes 
(such as farm or non-highway use in a trade or 
business), bought at a price that included the tax, 
and a refund of the tax was not requested or 
received. The credit could reduce unpaid total tax 
liability or could be refunded. A one-time 
refundable credit was allowed to the original 
purchaser of a new, qualified diesel-powered 
highway vehicle. The credit was $102 for a car, 
and $ 1 98 for a light truck or van. 

Credit for the Elderly or Disabled 

(line 40, Form 1040) 

A credit (claimed on Schedule R) for the 
elderly or permanently and totally disabled was 
available to taxpayers age 65 or older (within 
certain income limitations), and to those 
taxpayers under age 65 who had retired with a 
permanent and total disability and who had 
received taxable income from a public or private 
employer because of that disability. The income 
to which the credit could be applied was reduced 
by nontaxable amounts of social security and 
railroad retirement benefits, veterans' pensions, 
and any other pension, annuity, or disability 
benefits that were excluded from income under 
any other provisions of the law. 

An individual was considered permanently 
and totally disabled when he or she could not 
engage in any substantial gainful activity because 
of a physical or mental condition which had 



lasted, or was expected to last, at least twelve 
months, or was determined to be terminal. 

The maximum credit available ($1,125), was 
limited to total income tax with any excess not 
reftmdable, and was reduced if the taxpayer's 
income exceeded certain levels. Generally, if a 
taxpayer's income was high enough to require 
the reporting of social security benefits as taxable 
income, the taxpayer could not take the credit. 

Credit from Regulated Investment 
Companies 

(line 57a, Form 1040) 

Taxpayers were required to include in total 
income any amounts which were allocated to 
them as undistributed long-term capital gains of 
regulated investment companies. If investment 
companies paid tax on the capital gain, taxpayers 
were entitled to claim a refiindable credit 
(claimed on Form 2439) for their proportionate 
share of the tax paid. 

Credit to 1997 Estimated Tax 

(line 61, Form 1040) 

This amount was the part of the overpayment 
of 1996 tax which taxpayers specifically 
requested to be credited to their estimated tax for 
1997. (See also "Overpayment" and "Estimated 
Tax Payments.") 

Deduction of Self-Employment Tax 

(line 25, From 1040) 

If a taxpayer had income from self- 
employment and owed self-employment tax, one- 
half of that tax was deductible for income tax 
purposes. The amount was subtracted as an 
adjustment from total income in the calculation 
of AGI. 

Dividends 

(line 9, Form 1040) 

Dividend income consisted of distributions of 
money, stock, or other property received by 
taxpayers from domestic and foreign 
corporations, either directly or passed through 
estates, trusts, or partnerships. Dividends also 



92 



Individual Returns 1996 



included distributions from money market 
mutual funds. 

Dividends did not include nontaxable 
distributions of stock or stock rights, returns of 
capital, capital gains, or liquidation distributions. 
Taxpayers were also instructed to exclude 
amounts paid on deposits or withdrawable 
accounts in banks, mutual savings banks, 
cooperative banks, savings and loan associations, 
and credit unions, which were to be treated as 
interest income. 

Earned Income Credit A 

(line 54, Form 1040) 

The earned income credit (EIC) for 1996 
consisted of the basic credit with a maximum of 
$2,152 for one qualifying child, $3,556 for two 
or more qualifying children, and $323 for 
taxpayers with no qualifying children. To be 
eligible for the credit with children, the taxpayers 
must have had a qualifying child living with 
them for more than half the year and have had 
earned income and adjusted gross income each 
less than $25,078 ($28,495 if more than one 
qualifying child). To be eligible for the credit 
without children, the taxpayer must have had 
earned income and adjusted gross income less 
than $9,500 and they (or their spouse) must have 
been at least 25 years of age and less than 65 
years old to claim the credit. The credit was 
generally based on earned income, consisting of 
wages, salaries, and other employee 
compensation, plus net earnings from self- 
employment. For 1996, the definition of AGI 
used for the earned income credit was modified 
per the revenue provisions of the Personal 
Responsibility and Work Opportunity 
Reconciliation Act of 1996. For EIC "modified 
AGI" does not include net capital losses, net 
losses from trusts and estates, net losses from 
nonbusiness rents and royalties, and 50 percent 
of net losses from business. A new eligibility 
requirement for the EIC in 1996 was, taxpayers 
with investment income totaling more than 
$2,200 were not eligible to receive the EIC. 
Investment income included interest income 
(taxable and tax-exempt), dividend income, and 



capital gain net income. As in previous years, 
taxpayers could not take the credit if their filing 
status was married filing separately, or if they 
claimed the foreign-earned income exclusion. 

For this report, the earned income credit is 
divided into three parts: the amount used to offset 
income tax before credits (limited to the amount 
needed to reduce income tax after credits to 
zero); the amount used to offset all other taxes 
(limited to the amount needed to reduce total tax 
liability to zero); and the refundable portion. (See 
also "Advance Earned Income Credit 
Payments.") 

Earned Income Credit, Refundable 
Portion 

See "Earned Income Credit." 

Earned Income Credit Used to 
Offset Income Tax Before Credits 

See "Earned Income Credit." 



Earned Income Credit 
Offset Other Taxes 

See "Earned Income Credit." 



Used to 



Employee Business Expense 

See "Unreimbursed Employee Business 
Expenses." 

Estate or Trust Net Income or Loss 

(line 36, Schedule E, Part III) 

This was the beneficiary's share of fiduciary 
income (with the exception of the items 
described below, which were reported separately) 
from any estate or trust. Income from estates or 
trusts included amounts required to be 
distributed, amounts credited to beneficiaries' 
accounts from current-year fiduciary income 
(whether or not actually distributed), and any 
other amounts which were properly paid, 
credited, or required to be distributed for that 
year. 

Taxpayers excluded their share of dividends 
and gains or losses from sales of capital assets or 
other property, from estate or trust income. Such 



Explanation of Terms 



93 



income (which made up the largest portion of 
income from estates or trusts) was included on 
the tax return on the separate lines provided for 
these income types and was not separately 
identified for the statistics. A loss from an estate 
or trust was allocated to the beneficiary only 
upon settlement or termination of an estate or 
trust and was limited by the "passive loss" rules. 

For the tables, if a return showed net income 
from one estate or trust, and a net loss from 
another, that return was tabulated in both the 
"total income" and "total loss" columns. The 
columns labeled "net income" and "net loss" 
represent the sum of all income and losses 
reported from all estates or trusts, i.e., the net 
amount computed on a retum-by-retum basis. 

Estimated Tax Payments 

(line 53, Form 1040) 

This figure represents the total of the tax 
payments made for 1996 using Form 1040-ES, 
and any overpayment from the taxpayer's 1995 
return that was applied to the 1996 estimated tax. 
Generally, individuals were required to make 
estimated tax payments if they expected to owe, 
after subtracting withholding and credits, at least 
$500 in tax for 1996, and they expected 
withholding and credits to be less than the 
smaller of: (a) 90% of the tax shown on Form 
1040 for 1996, or (b) 100% of the tax shown on 
Form 1040 for 1995. 

Excess Social Security Taxes 
Withheld A 

(line 56, Form 1040) 

If a taxpayer earned more than $62,700 
($61,200 for 1995) in total wages from two or 
more employers in 1996, too much social 
security (FICA) or Railroad Retirement Tax Act 
(RRTA) tax may have been withheld from his or 
her wages. (There was no wage base limitation 
for Medicare tax; therefore, all covered wages 
were subject to Medicare tax.) Filers claimed 
credit for such overpayment on their income tax 
returns. The excess social security, or RRTA, 
taxes withheld could be taken as a credit toward 
payment of the taxpayer's income tax, or 



refunded. In the case of a joint return, the credit 
was computed separately for each taxpayer. 

Exemptions A 

(lines 6, 36, Form 1040) 

In the computation of taxable income, a 
$2,550 deduction was allowed for each 
exemption claimed if adjusted gross income was 
less than $88,475. In general, an exemption was 
allowed for each taxpayer and dependent shown 
on a return. If an individual who could be 
claimed as a dependent by another taxpayer also 
filed his or her own return, that individual could 
not claim his or her own exemption. 

With few exceptions, an individual had to 
meet five requirements to qualify as a dependent 
for 1996: 

1) The individual received more than half of 
his or her support for 1996 from the taxpayer; 

2) The individual was related to the taxpayer 
(such as a son, daughter, or parent) or was a 
member of the same household for the entire 
year; 

3) The individual did not file a joint return 
with his or her spouse; 

4) The individual met certain citizenship 
requirements; 

5) The individual's gross income was less 
than $2,550. An excepfion to the income 
limitation was granted to children under age 19, 
or fiill-time students under age 24. 

These statistics classify the exemptions as 
children at home, children away from home, 
parents, and other. 

If a taxpayer had AGI above certain levels, 
his or her personal exempfion deduction may 
have been reduced or eliminated. For single 
taxpayers, the phaseout began at $117,950 and 
was completed at $240,450; for married persons 
filing jointly and surviving spouses, the phaseout 
began at $176,950 and was completed at 
$299,450; for heads of household, the phaseout 
began at $147,450 and was completed at 
$269,950; and for married persons filing 
separately, the phaseout began at $88,475 and 
was completed at $149,725. 



94 



Individual Returns 1996 



Farm Net Income or Loss 

(line 18, Form 1040) 

This source of income or loss was reported 
by individuals who were sole proprietors of 
farms. When there were two or more farms 
operated by the same taxpayer, the single amount 
of profit or loss included in the adjusted gross 
income represented the combined profit and loss 
from all farming activities. Farm business total 
expenses (line 35, Schedule F) were deducted 
from farm gross income (line 1 1, Schedule F) to 
amve at farm net profit or loss. 

Gains from certain sales of livestock and 
crops that qualified for capital gains treatment 
were excluded from farm net profit or loss and 
were included in capital gains. Farm rental 
income was included in total rent net income or 
loss. (See also "Farm Rental Net Income or 
Loss.") 

Farm Rental Net Income or Loss 

(line 39, Schedule E) 

Taxpayers were required to report farm rental 
income and expenses separately from other farm 
profit or loss if they: a) received income that was 
based on crops or livestock produced by the 
tenant, and b) did not manage or operate the farm 
to any great extent. 

Filing Status 

See "Marital Filing Status." 

Foreign-Earned Income Exclusion 

(included in line 21, Form 1040) 

Qualified taxpayers could exclude from total 
income a certain amount of their foreign earned 
income and employer-provided foreign housing 
expenses if their home, for tax purposes, was in a 
foreign country. 

Qualifying individuals were limited to the 
lesser of a $70,000 exclusion or their total 
foreign earned income. Also, they could elect to 
exclude a portion of employer-provided foreign 
housing expenses. If the taxpayer elected to take 
both the foreign earned income and foreign 
housing exclusions, the total amount of both 



exclusions was limited to the taxpayer's total 
foreign earned income. The foreign earned 
income exclusion was entered as a negative 
amount on this line by the taxpayer but edited 
into a separate field during service center 
processing. The employer-provided foreign 
housing exclusion was left as part of other 
income. 

Foreign Housing Deduction 

(included in the total on line 30, Form 1040) 

Qualified taxpayers who had foreign housing 
expenses that were not provided by their 
employer were eligible to deduct these expenses 
from total income. This deduction together with 
the foreign-earned income exclusion was limited 
to the total amount of foreign earned income for 
1996. 

Foreign Tax Credit 

(line 41, Form 1040) 

Individuals who paid income or excess profit 
taxes to a foreign country or U.S. possession 
could claim either this credit against Federal 
income tax liability, or take an itemized 
deduction for the amount of the foreign tax 
payment. Depending on the taxpayer's income 
and taxes, the foreign tax credit could be less 
than the amount of foreign tax paid. Qualifying 
foreign taxes paid in excess of the allowable 
amount for Tax Year 1 996 could be carried back 
2 years and then forward 5 years. 

Forfeited Interest Penalty 
Adjustment 

(line 28, Form 1040) 

Taxpayers who paid penalties for the 
premature withdrawal of fiinds from time savings 
accounts or deposits could deduct those penalties 
as an adjustment to total income. 

Forms 1040, 1040A, 1040EZ, and 

1040PC 

The individual income tax system utilizes 
three major forms to collect income and tax 
information: the 1040, 1040A, and 1040EZ. 



Explanation of Terms 



95 



Variations of the three basic forms included 
1040PC, 1040TEL (form 1040EZ's where all 
information is filed by telephone), and electronic 
filing. Form 1040PC returns were generated by 
IRS-approved software on a personal computer, 
and were typically condensed versions of the 
standard paper forms. 

Returns of all of these types were included in 
the population of returns subjected to sampling, 
and were classified by the guidelines for filing a 
standard form (i.e., Forms 1040, 1040A and 
1040EZ), discussed below. For example, if a 
return was filed electronically that would have 
been a Form 1040EZ had it been filed on paper, 
it would have been considered a Form 1 040EZ in 
the statistics. All 1040TEL returns were 
considered to have been Form 1040EZ for these 
statistics. All returns generated on a personal 
computer were classified as 1040PC regardless 
what standard forms they would have been 
classified under. 

The forms represented different levels of 
complexity in regard to the information reported. 
The Forms 1040A and 1040EZ, for instance, 
could only be used if an individual's taxable 
income was less than $50,000, his other income 
came from only a limited number of sources, and 
the taxpayer did not itemize deductions. The 
Form 1040 had to be used if taxable income was 
greater than $50,000. In addition, the taxpayer 
had to file Form 1040 if he or she itemized 
deductions or had income (or losses) fi'om a 
source not provided for on Form 1040A or 
1040EZ, used certain tax provisions, or had 
certain tax credits not on Form 1040A or 
1040EZ. (These forms can be found in Section 5, 
1996 Forms.) 

Gambling Earnings 

(included in line 21, Form 1040) 

Gambling earnings include proceeds fi'om 
lotteries, raffles, etc, and are included in line 21, 
Form 1040. These gambling earnings were 
edited into a separate field during service center 
processing. Gambling losses were not allowed to 
offset winnings on line 21. Instead, gambling 
losses were an itemized deduction reported on 



Schedule A. (See also "Gambling Loss 
Deduction.") 

Gambling Loss Deduction 

(included in line 27, Schedule A) 

Gambling losses (to the extent of gambling 
winnings) were fully deductible for taxpayers 
who itemize deductions. (See also "Gambling 
Earnings", "Total Itemized Deductions", and 
"Total Unlimited Miscellaneous DeducUons.") 

General Business Credit 

(line 42a, Form 1040) 

The general business credit consisted of the 
investment credit, the jobs credit, the alcohol fiiel 
credit, the low-income housing credit, the 
research credit, the enhanced oil recovery credit, 
the disabled access credit, the renewable 
electricity production credit, the Indian 
employment credit, the credit for employer social 
security and Medicare tax paid on employee tips, 
the orphan drug credit, the community 
development corporation credit, and the Alaska 
pipeline liability fiind credit. Taxpayers claiming 
more than one of the credits were required to 
summarize them on Form 3800, General 
Business Credit. The general business credit was 
limited to 100 percent of the first $25,000 
($12,500 for a married couple filing separately) 
of tax liability and 25 percent of the excess over 
$25,000. If the current year general business 
credit exceeded the tax liability limitation, the 
excess amount could be carried back to the 3 
preceding tax years, then forward 15 years. 

Home Mortgage Interest Deduction 

(lines 10+11, Schedule A) 

See "Interest Paid Deduction." 

Household Employment Taxes 

(line 50, Form 1040) 

Taxpayers paying domestic employees more 
than $1,000 generally had to pay social security 
and Medicare taxes for these employees with 
their income tax return by filing Schedule H, 
Household Employment Taxes. 



96 



Individual Returns 1996 



Income Subject to Tax 

See "Modified Taxable Income." 

Income Tax After Credits 

[(line 38 minus line 43) minus part or all of line 
54, Form 1040] 

To arrive at income tax after credits, 
taxpayers deducted total credits (line 43, Form 
1040) from income tax before credits (line 38, 
Form 1040). For the statistics, tax was fUrther 
reduced by the portion of the earned income 
credit which did not result in a negative tax. This 
portion of the earned income credit was included 
in the total credits as "earned income credit used 
to offset income tax before credits." Any tax 
remaining after subtraction of all credits and the 
earned income credit was tabulated as "income 
tax after credits." 

Income Tax Before Credits 

(line 38, Form 1040) 

This amount consisted of the tax liability on 
taxable income, computed by using the tax 
tables, tax rate schedules, Schedule D Tax 
worksheet. Form 8615, or Form(s) 8814, plus 
any additional taxes (line 38). (See also "Tax 
Generated.") 

Income Tax Withheld 

(line 52, Form 1040) 

Income tax withheld included amounts: 
deducted from salaries, wages, and tips, as 
reported on Form W-2; deducted from pensions, 
annuities, and certain gambling winnings as 
reported on Forms 1099-R and W-2G; and 
withheld from total distributions of profit- 
sharing, retirement plans, and individual 
retirement accounts, as reported on Form 1099- 
R. 

In some cases, a backup withholding rate of 
31 percent was required for interest, dividend, 
and royalty payments which, generally, were not 
subject to withholding. 



Individual Retirement Arrangement 
Deductible Payments 

(lines 23a and 23b, Form 1040) 

An individual retirement arrangement (IRA) 
is a savings program that allows a taxpayer to set 
aside money for retirement. Beginning in 1987, 
the deduction for IRA contributions was reduced 
or eliminated for taxpayers who were (or whose 
spouse was) covered by an employee retirement 
plan and whose adjusted gross income exceeded 
certain levels. (Nondeductible contributions were 
still allowed for such taxpayers.) Deductible 
contributions could be subtracted from the 
employee's total income in arriving at adjusted 
gross income. 

Contributions to an IRA (whether or not they 
were deductible) were limited to the lesser of: a) 
the individual's taxable compensation for the 
year, or b) $2,000 ($2,250 if a nonworking 
spousal IRA was included). 

Unless they were disabled, taxpayers could 
not start withdrawing funds from the account 
until they reached age 59-1/2. After age 70-1/2 
taxpayers were required to begin withdrawals. 
Penalty taxes were assessed if the taxpayer failed 
to comply with these limitations. 

Individuals could also set up an IRA to 
include a nonworking spouse who met certain 
qualifying conditions. The total IRA deduction, 
including both the taxpayer and the nonworking 
spouse, could not exceed $2,250. A spousal IRA 
deduction is tabulated in the statistics as 
"Secondary IRA payments." 

Payments to an IRA for a particular taxable 
year had to be made no later than the due date of 
the individual's return for that year. 

Individual Retirement Arrangement 
Taxable Distributions 

(line 15b, Form 1040) 

Any money or property received from a 
taxpayer's IRA account was considered a 
distribution and, generally, had to be included in 
the taxpayer's total income in the year received. 
Excepted fi-om this rule were tax-free roll-over 
distributions from one retirement account to 
another, and distributions where the payout 



Explanation of Terms 



97 



represented previously taxed non-deductible IRA 
contributions. 

Interest Paid Deduction 

(line 14, Schedule A) 

The rules for deducting home mortgage 
interest for 1996 were: (1) if a taxpayer took out 
a mortgage before October 13, 1987, secured by 
the taxpayer's main or second home, all the 
interest was deductible, (2) if the taxpayer's 
mortgage was after October 13, 1987, and the 
funds were used to buy, build, or improve that 
home, all interest could be deducted if the total of 
all mortgages on the property was $1 million or 
less ($500,000 if married filing separately), and 
(3) taxpayers could deduct all of the interest on 
an additional $100,000 ($50,000 if married filing 
separately) of mortgages on their main or second 
home other than to buy, build, or improve that 
home. 

Generally, investment interest (interest paid 
on money borrowed that is allocable to property 
held for investment) was fially deductible up to 
the amount of net investment income. Beginning 
in 1993, the net investment income that was to be 
compared to investment interest could not 
include any net capital gains taxed at the 28 
percent maximum capital gain tax rate. Interest 
relating to business, royalty, and rental income 
was deducted directly fi-om these items and was 
not reflected in the interest paid statistics. 

Interest Received 

See "Taxable Interest Received." 

Interest, Tax-Exempt 

See "Tax-Exempt Interest." 

Investment Interest Expense 
Deduction 

(line 13, Schedule A) 

See "Interest Paid Deduction." and "Total 
Itemized Deductions." 



Itemized Deductions 

See "Total Itemized Deductions" and specific 
itemized deductions. 

Itemized Deduction Limitation 

See "Total Itemized Deductions." 

Limited Miscellaneous Deductions 

(lines 20-26, Schedule A) 

Certain taxpayer expenses could be deducted 
on Schedule A, but were limited to the amount 
that exceeded 2 percent of adjusted gross income. 
These included: unreimbursed employee business 
expenses (including qualifying educational 
expenses), tax preparation fees, expenses paid to 
produce or collect taxable income, and expenses 
paid to manage or protect property held for 
earning income (including safe deposit boxes). 

Long-Term Capital Gain or Loss 

(line 17, Schedule D) 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Long-Term Gain or Loss from 
Other Forms 

(line 12, Schedule D) 

The other forms include: 

• Form 4797; 

• Long-term gains from Forms 2119, 
2439, and 6252; 

• Long-term gain or loss fi^om Forms 
4684, 6781, and 8824 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Long-Term Loss Carryover 

(line 15, Schedule D) 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Marginal Tax Rates 

Different portions of taxable income are 
taxed at different rates. The tax rate applied to 
the last dollar of income is called the "marginal 



98 



Individual Returns 1996 



tax rate" for that return. (See also "Tax 
Generated.") 

Marital Filing Status 

(lines 1-5, Form 1040) 

The five marital filing status classifications 
were: 

(1) returns of single persons (not heads of 
household or surviving spouses); 

(2) joint returns of married persons; 

(3) separate returns of married persons; 

(4) returns of heads of household; and 

(5) returns of surviving spouses. 

Marital filing status was usually determined 
as of the last day of the tax year. If one's spouse 
died during the tax year, the survivor was 
considered married for the entire year. If a 
taxpayer was divorced during the tax year and 
did not remarry, the taxpayer was considered to 
be unmarried for the entire year. Surviving 
spouse status could only be used by those 
taxpayers whose spouse died in 1994 or 1995, 
and had a qualifying dependent. 

Medical and Dental Expenses 
Deduction 

(lines 1-4, Schedule A) 

Qualified medical expenses included 
nonreimbursed payments made for the diagnosis, 
treatment, or prevention of disease or for medical 
or dental insurance. However, taxpayers who 
took the self-employed health insurance 
adjustment had to reduce their total premium 
deduction by the amount of the adjustment (see 
"Self-Employed Health Insurance"). In general, 
medical and dental expenses could be claimed as 
an itemized deduction to the extent that they 
exceeded 7.5 percent of adjusted gross income. 
Amounts paid for medicine and drugs were 
deductible only for items not available except by 
prescnption or were for insulin. Taxpayers could 
deduct costs for transportation to obtain medical 
care and also a maximum of $50 per day for 
certam lodging expenses incurred while traveling 
to obtam medical care. (See also "Total Itemized 
Deductions.") 



Medical and Dental Expenses 
Limitation 

See "Medical and Dental Expenses 
Deduction" and "Total Itemized Deductions." 

Minimum Tax Credit 

(line 42c, Form 1040) 

A minimum tax credit could be taken for 
1996 by certain taxpayers who paid alternative 
minimum tax for 1995 or prior years. If all of the 
minimum tax credit (claimed on Form 8801) 
could not be used for 1996, the excess could be 
carried forward to later years. 

Miscellaneous Deductions Other 
Than Gambling 

(included in line 27, Schedule A) 

Other fially deductible expenses included 
such items as impairment-related work expenses 
for disabled persons, and amortizable bonds. (See 
also "Miscellaneous Itemized Deductions" and 
"Total Itemized Deductions.") 

Miscellaneous Deductions Subject 
to 2% AGI Limitation 

(lines 20-27, Schedule A) 

See "Limited Miscellaneous Deductions" and 
"Miscellaneous Itemized Deductions." 

Miscellaneous Itemized Deductions 

(lines 20-27, Schedule A) 

Miscellaneous itemized deductions were 
divided into two types. The first, such as 
employee business expenses, included those 
items that were limited to the amount that 
exceeded 2 percent of adjusted gross income, 
while the expenses of the other types, such as 
gambling losses not in excess of gambling 
winnings, were fiilly deductible. (See also 
"Gambling Loss Deduction," "Limited 
Miscellaneous Deductions," and "Miscellaneous 
Deductions Other Than Gambling.") 



Explanation of Terms 



99 



Modified Taxable income 

"Modified taxable income" is the term used 
to describe "income subject to tax," the actual 
base on which tax is computed for the statistics 
in Tables 3.4 , 3.5, and 3.6. For most taxpayers 
filing current year returns, modified taxable 
income is identical to "taxable income." For 
those returns with a Form 8814, Parents' 
Election To Report Child's Interest and 
Dividends attached, modified taxable income 
includes the sum of all children's interest and 
dividend income taxed at a 15% rate, as well as 
the parent's taxable income. 

For prior year returns included in the 1996 
statistics, a modified taxable income was 
calculated by using the tax rate schedule to 
impute a hypothetical taxable income amount 
necessary to yield the given amount of tax 
reported. 

A person who has no tax will have no 
modified taxable income. Since, the tax rate 
schedule is used to generate the modified taxable 
income, it is possible for a person to have up to 
four dollars of taxable income but have no 
modified taxable income because their tax 
reported would be zero. 

IVIoving Expenses Adjustment 

(line 24, Form 1040) 

Taxpayers deducted current-year qualified 
moving expenses in the calculation of adjusted 
gross income as a statutory adjustment. In order 
to qualify for this deduction, the new work place 
had to be at least 50 miles farther fi-om the 
former residence than the older. Deductible 
expenses included those incurred to move 
household and personal goods, and travel 
including lodging en route to the new residence. 
Expenses no longer deductible included: meals 
while moving fi-om the old residence to the new 
residence; travel expenses for pre-move house 
hunting trips; expenses while occupying 
temporary quarters in the area of the new job; 
and qualified residence sale, purchase, and lease 
expenses. 



Net Capital Gain in AGI less loss 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Net Operating Loss 

(included in line 21, Form 1040) 

The excess loss of a business when AGI for a 
prior year was less than zero. The loss could be 
applied to the AGI for the current year and 
carried forward up to 15 years. (See also "Other 
Income.") 

Nonconventional Source Fuel 
Credit 

(included in line 42d, Form 1040) 

This credit was available to taxpayers who 
sold fuel produced fi^om a nonconventional 
source. Examples would be oil produced fi-om 
shale and tar sands, gas produced fi-om 
geopressured brine or biomass, and liquid, 
gaseous, or solid synthetic fuels produced fi-om 
coal. 

Nondeductible Passive Losses 

(calculated on Form 8582) 

Nondeductible passive losses were calculated 
by subtracting deductible passive losses reported 
on Form 8582 (line 11) fi-om total passive losses 
(lines lb+2b) and were limited to zero. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Adjustments 

(included in line 30, Form 1040) 
See "Statutory Adjustments." 

Other Income 

(line 21, Form 1040) 

Included in other income were items such as 
prizes, awards, sweepstakes winnings, recoveries 
of bad debts, insurance received as 
reimbursement for medical expenses taken as a 
deduction in a previous year, and any other 
income subject to tax for which no specific line 



100 



Individual Returns 1996 



was provided on the return form. Any foreign- 
earned income exclusions, or "net operating loss" 
in an earlier year (that was carried forward and 
deducted for 1996) was entered as a negative 
amount on this line by the taxpayer but edited 
into separate fields during service center 
processing. However, any employer-provided 
foreign housing exclusions were included in 
other income (as a negative amount). Gambling 
earnings which were entered on this line by the 
taxpayer were edited into a separate field during 
service center processing. 

Other Payments 

(line 57, Form 1040) 

See "Credit for Federal Tax on Gasoline and 
Special Fuels" and "Credit fi-om Regulated 
Investment Companies." 

Other Tax Credits 

(included in lines 42d, 43, Form 1040) 

"Other tax credits" is a residual category in 
the statistics. It includes other miscellaneous 
credits that did not belong in any other category 
and were used to offset income tax before credits. 

Other Taxes Deduction 

(line 8, Schedule A) 

Other taxes consisted of any deductible tax 
other than state and local income taxes, real 
estate taxes, and personal property taxes. 
Examples of other taxes are taxes paid to a 
foreign country or US possession. (See also 
"Personal Property Tax" and "Taxes Paid 
Deduction.") 

Overpayment 

(line 59, Form 1040) 

An overpayment of tax occurred when "total 
tax payments" exceeded "total tax." 
Overpayments included the amount of any 
"refundable portion of the earned income tax 
credit." An overpayment could be refiinded or 
credited toward the estimated tax for the 
following year. (See also "Credit to 1997 
Estimated Tax" and "Reftind.") 



Overpayment Refunded 

(line 60a, Form 1040) 

See "Overpayment" and "Refund." 

Parents' Election to Report Child's 
Interest and Dividends A 

(calculated on Form 8814) 

A parent could report on his or her return 
income received by his or her child. If the 
election was made, the child was not required to 
file a return. A parent could make this election if 
the child: 

• was under age 14 on January 1, 1997; 

• had income only fi-om interest and 
dividends; 

• had gross income for 1996 that was more 
than $650 but less than $6,500; 

• had no estimated tax payments for 1996; 

• did not have any overpayment of tax 
shown on his or her 1995 return applied to 

the 1 996 return; and 

• had no Federal income tax withheld fi^om 
his or her income (backup withholding). 

If the parents were not filing a joint return, 
special rules applied to determine which parent 
could make the election. (See also "Modified 
Taxable Income.") 

Partnership and S Corporation Net 
Income or Loss 

(line 31, Schedule E) 

Partnerships and S corporations (formerly 
Subchapter S corporations) are not taxable 
entities; therefore, tax on their net profit or loss 
was levied, in general, directly on the members 
of the partnership or shareholders of the S 
corporation. The profit or loss shown in the 
statistics was the taxpayer's share of the ordinary 
gain or loss of the enterprise, and certain 
payments made to the taxpayer for the use of 
capital or as a salary. Net long-term capital gains 
received fi-om partnerships and S corporations 
were reported on Schedule D. 

If a return showed net income fi-om one 
partnership or S corporation and a net loss fi-om 
another, the two were added together, and the 



Explanation of Terms 



101 



return was tabulated by the net amount of income 
or loss in the appropnate column. Beginning in 
1987, net income and net loss were reported 
separately for passive and non-passive 
partnership and S corporation activities. Passive 
losses were limited under new rules to the 
amount that could offset passive income. 

Passive Activity Losses 

Losses generated by any "flow-through" 
business activity (such as partnerships or S 
Corporations for which profits and certain other 
amounts were passed directly through to the 
owners), in which the taxpayer did not 
"materially participate" (i.e., was not involved 
regularly and substantially in the operations of 
the activity) qualified as passive activity losses. 
(See also "Nondeductible Passive Losses.") 

Payment with Request for 
Extension of Filing Time 

(line 55, Form 1040) 

This payment was made when the taxpayer 
filed Form 4868, Application for Automatic 
Extension of Time to File U.S. Individual Income 
Tax Return, or Form 2688, Application for 
Additional Extension of Time to File. The 
extension granted the taxpayer an additional 
period of time to file a tax return, but did not 
extend the time for the payment of the expected 
tax. Full payment of any tax due had to be made 
with the application for extension. 

Payments to a Keogh Plan 

(line 27, Form 1040) 

Self-employed individuals were allowed to 
contribute to a Keogh retirement plan or a 
simplified employment pension plan for 
themselves and to deduct all or part of such 
contributions in computing adjusted gross 
income. The amount which could be deducted 
was based on net earnings fi-om self- 
employment. 



Penalty Tax on Qualified 
Retirement Plans 

(line 48, Form 1040) 

If taxpayers withdrew any funds from an 
Individual Retirement Account or qualified 
retirement plan before they were either age 59- 
1/2 or disabled, they were subject to a penalty tax 
equal to 10 percent of the premature distribution. 
Any taxpayer who failed to withdraw the 
minimum required distribution after reaching age 
70-1/2 had to pay a 50 percent excise tax on the 
excess accumulation. Contributions to the 
retirement plans in excess of the legal limitation 
for the year (the lesser of $2,000 or the 
taxpayer's compensation for the year) were 
subject to an excise tax equal to 6 percent of the 
excess contribution. 

Pensions and Annuities 

(lines 16a, 1 6b, Form 1040) 

Generally, pensions are periodic income 
received after retirement for past services with an 
employer, while annuities are income payable at 
stated intervals after payment of a specific 
premium. A taxpayer could acquire a pension or 
annuity either by purchase from a commercial 
organization (usually life insurance, endowment, 
or aimuity contracts) or under a plan or contract 
connected with the taxpayer's employment. 
Those pensions or annuities obtained in 
coimection with employment could be purchased 
entirely by the taxpayer or could be financed in 
part (a contributory plan) or in whole (a non- 
contributory plan) by contributions of the 
employer. 

Since a non-contributory plan was paid for 
entirely by an employer, the amount received by 
the employee was fully taxable. This fully 
taxable pension was reported on lines 16a and 
16b. For the taxpayer who participated in a 
contributory retirement plan while employed, the 
amount received was only partially taxable. In 
general, the amount excludable from gross 
income, the nontaxable portion, represented the 
taxpayer's contributions under the plan, while the 
taxable portion represented the employer's 
contribution and earnings on the entire 



102 



Individual Returns 1996 



investment. The nontaxable contribution had to 
be amortized over the expected hfetime of the 
taxpayer. 

The entire amount of pensions and annuities 
received for the year was reported on Hne 16a of 
the Form 1040. The taxable portion was 
computed on a separate worksheet and entered on 
line 16b. 

Personal Property Taxes Deduction 

(line 7, Schedule A) 

Personal property tax could be included as a 
deduction if the tax was an annual tax based on 
value alone. (See also "Taxes Paid Deduction.") 

Predetermined Estimated Tax 
Penalty 

(line 63, Form 1040) 

If a return showed taxes of $500 or more 
owed on line 62 (tax due at time of filing) and 
this amount was more than 1 percent of the total 
tax, the taxpayer could owe a penalty, unless tax 
payments in the current year equaled or exceeded 
prior-year tax liability (provided prior year 
liability was greater than zero). Also, taxpayers 
could owe a penalty if they underpaid their 1996 
estimated tax liability for any payment period. 
Form 2210 was used to determine the amount of 
a penalty, if any. 

For this report, the predetermined estimated 
tax penalty includes only the amount calculated 
by the taxpayer when the return was initially 
filed. 

Primary IRA Payments 

(line 23a, Form 1040) 

See "Individual Retirement Arrangement 
Deductible Payments." 

Real Estate Taxes 

(line 6, Schedule A) 

This amount included taxes paid on real 
estate that was owned and not used for business 
by the taxpayer. The real estate taxes could only 
be used as a deduction if the taxes were based on 
the assessed value of the property. Also, the 



assessment had to be made uniformly on 
property throughout the community, and the 
proceeds had to be used for general community 
or governmental purposes. (See also "Taxes Paid 
Deducfions"). 

Recapture Taxes 

(included in line 51, Form 1040) 

See "Tax from Recomputing Prior Year 
Investment Credit." 

Refund 

(line 60a, Form 1040) 

A refund of tax included all overpayment of 
income taxes not applied by the taxpayer as a 
credit to the next year's estimated tax. (See also 
"Overpayment.") 

Refund Credited to Next Year 

(line 61, Form 1040) 

See "Credit to 1997 Estimated Tax." 

Regular Tax Computation 

Typically, the taxpayer, in determining the 
amount of "tax generated," first computed 
taxable income. Depending on marital status and 
size of taxable income, the taxpayer then used the 
tax table or applied the rates from one of four tax 
rate schedules to determine tax. Also, returns of 
taxpayers who had taxes computed by the 
Internal Revenue Service were classified under 
the regular tax computation method. If a 
taxpayer filed a Form 8615 or had any long-term 
capital gains taxed at a rate less than the tax 
tables, then they were not considered as regular 
tax computations. 

Rent and Royalty Net Income or 
Loss 

(lines 24-25, Schedule E) 

This amount was the combination of rent net 
income, rent net loss, royalty net income, and 
royalty net loss. This amount did not include 
passive losses that were not deductible, but 
included carryovers of previous years' passive 
losses. (See also "Passive Activity Losses.") 



Explanation of Terms 



103 



Rent Net Income or Loss 

(line 22, columns A,B,C, Schedule E) 

Rent net income or loss was determined by 
deducting from gross rent, the amounts for 
depreciation, repairs, improvements, interest, 
taxes, commissions, advertising, utilities, 
insurance, janitorial services, and any other 
allowable expenses related to the rented property. 
In the statistics, total rental net loss includes 
passive losses that were not deductible in 
figuring AGI. (See also "Passive Activity 
Losses.") 

Royalty Net Income or Loss 

(line 22, columns A, B, C, Schedule E) 

Net royalties consisted of gross royalties less 
deductions for depletion, depreciation, office 
rent, legal fees, clerical help, interest, taxes, and 
similar items. Gross royalties included revenues 
from oil, gas, and other mineral rights; revenue 
from patents; and revenue from literary, musical, 
or artistic works. Certain royalties received under 
a lease agreement on timber, coal, and domestic 
iron ore were eligible for capital gains or 
ordinary loss treatment under Code section 1231. 
As a result of the separate computation, those 
royaUies are reflected in the statistics for "sales 
of capital assets" and "sales of property other 
than capital assets. "(See also "Total Rent and 
Royalty Income or Loss in AOL") 

S Corporations 

See "Partnership and S Corporation Net 
Income or Loss." 

Salaries and Wages 

(line?. Form 1040) 

Salaries and wages as reported on the tax 
return were amounts of compensation primarily 
for personal services. The following items are 
included: 

• salaries; 

• wages; 

• commissions; 

• bonuses; 

• tips; 



• fees; 

• excess reimbursement of employee 
business expenses; 

• moving expenses allowances; 

• the difference between the fair market 
value of certain property and the discount 
price for which it was purchased by a 
taxpayer from his or her employer; 

• severance pay; 

• sick pay; 

• the value of exercising a stock 
appreciation right; 

• directors' fees; 

• vacation allowances; 

• most disability payments; 

• strike and lockout benefits; and 

• the value of certain non-monetary 
payments for services (e.g., merchandise, 

accommodations, certain meals or lodging, 
certain stock purchase plans, or property). 

Identifiable amounts for any of these 
categories which may have been reported by 
taxpayers as "other income" are treated as 
salaries and wages for the statistics. 

Sales of Capital Assets, Net Gain or 
Loss 

(line 13, Form 1040) 

In general, capital assets for tax purposes 
included all property held for personal use or 
investment. Examples of such assets were 
personal residences, furniture, automobiles, and 
stocks and bonds. Most assets used for business 
activities were specifically excluded from 
treatment as capital assets. (See also "Sales of 
Property Other Than Capital Assets, Net Gain or 
Loss.") 

The following concepts are used in the 
computation of net capital gain or loss for this 
report: 

Long-term or short-term: If the holding 
period was one year or less the asset was 
considered short-term; otherwise it was 
considered long-term. 

Net capital gain: If the combination of net 
short-term gain or loss and net long-term gain or 
loss resulted in a positive amount, the taxpayer 



104 



Individual Returns 1996 



had a net capital gain. The full amount of this 
gain, whether short-term or long-term was 
included in adjusted gross income. 

Net capital loss: If the combination of net 
short-term gain or loss and net long-term gain or 
loss resulted in a negative amount, the taxpayer 
showed a net capital loss. The amount of net 
capital loss to be included in adjusted gross 
income was limited to the smaller of the actual 
net capital loss or $3,000 ($1,500 for married 
persons filing separately). Any excess capital 
losses over the $3,000 limit could be carried over 
to subsequent tax years ("capital loss carry-over" 
in the statistics). 

Net capital gain or loss also included capital 
gain distributions which were not reported on 
Schedule D (Capital Gains and Losses). These 
capital gain distributions were entered directly on 
line 13 of Form 1040 if the taxpayer did not have 
any other gains or losses to report on Schedule D. 
These distributions were, by definition, long- 
term capital gains. (See also "Capital Gain 
Distributions Reported on Form 1040.") 

Sales of Capital Assets Reported 
on Schedule D 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Sales of Property Other Than 
Capital Assets, Net Gain or Loss 

(line 14, Form 1040) 

Property other than capital assets generally 
mcluded property of a business nature, in 
contrast to personal or investment property, 
which were capital assets. Some types of 
property specifically included in this group were: 

(1) certain depreciable, depletable, and real 
business property; 

(2) accounts and notes receivable in the 
ordinary course of business generated 
from the sale of goods and services 
ordinarily held for sale by the business 
or includable in the inventory of the 

business; 



(3) certain copyrights, literary, musical, or 
artistic compositions, or similar 
properties; and 

(4) amounts resulting from certain 
"involuntary conversions," including net 

losses from casualty and theft. 

Taxpayers reported all gains and losses not 
treated as capital gains on Form 4797, Sales of 
Business Property. 

Schedule D Gain Subject to 28 
Percent Tax Rate 

See "Tax Generated." 

Secondary IRA Payments 

(line 23b, Form 1040) 

See "Individual Retirement Arrangement 
Deductible Payments." 

Self-Em ployed Health Insurance 
Deduction 

(line 26, Form 1040) 

Self-employed persons, or owners of more 
than 2 percent of outstanding stock of an S 
corporation, were allowed to deduct, in the 
calculation of AGI, up to 30 percent of the 
amount paid for health insurance for themselves 
and their famihes. 

Self-Employment Tax A 

(line 45, Form 1040) 

The ceiling for social security tax on taxable 
self-employment income for 1996 was $62,700 
($61,200 for 1995). All net earnings greater than 
$400 ($108.28 for church employees) was 
subject to the Medicare tax portion. (See also 
"Total Tax Liability.") 

Short-Term Capital Gain or Loss 

(line 8, Schedule D) 

See "Sales of Capital Assets, Net Gain or 
Loss." 



Explanation of Terms 



105 



Short-Term Gain or Loss from 
Other Forms 

(line 4, Schedule D) 

The other forms include: 

• Short-term gains from Forms 2119 
and 6252; 

• Short-term gain or loss from Forms 
4684, 6781, and 8824 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Short-Term Loss Carryover 

(line 6, Schedule D) 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Size of Adjusted Gross Income 

(line 31, Form 1040) 

The amount of adjusted gross income 
reported by the taxpayer on the return was the 
basis for classifying data by size of adjusted 
gross income. Returns without positive adjusted 
gross income, such as deficit returns or returns on 
which income and loss were equal, were 
classified as having "no adjusted gross income" 
and appear as a separate class in most basic 
tables. The absence of a class labeled "no 
adjusted gross income" indicates that any deficit 
or break-even returns in a table were included in 
the lowest income size class. 

Social Security Benefits 

(lines 20a, 20b, Form 1040) 

Social security benefits included any monthly 
benefit under title II of the Social Security Act or 
the part of a "tier 1 railroad retirement benefit" 
that was equivalent to a social security benefit. 
Social security benefits were not taxable unless 
the taxpayer's total income (including tax- 
exempt interest) plus one-half of total social 
security benefits exceeded certain levels. The 
maximum taxable amount was up to 85% of the 
net social security benefits received. Social 
security benefits received were reported on Form 
1040, line 20a and the taxable portion was 



reported on line 20b. Taxpayers who had no 
taxable benefits were not supposed to show the 
total benefits on their income tax returns. 

Social Security and Medicare Tax 
on Tip Income 

(line 47, Form 1040) 

Cash tips amounting to $20 or more received 
by the taxpayer in a month while working for any 
one employer were subject to withholding of 
income tax, social security tax (or the equivalent 
railroad retirement tax), and Medicare tax. If the 
employer was unable to withhold the social 
security and Medicare tax, the amount of 
uncollected social security tax on tips was 
indicated on the employee's Form W-2, and the 
employee was required to report the uncollected 
tax and pay it with the Form 1040. If the 
employee did not report the tips to the employer, 
the employee was required to compute the social 
security and Medicare tax on unreported tips on 
Form 4137 and attach it to Form 1040. 

Standard Deduction A 

(included in line 34, Form 1040) 

For 1996, the basic standard deduction was 
increased. Taxpayers who were age 65 or over or 
blind could claim an additional standard 
deduction amount of $800 or $1000 based on 
filing status. Both the basic and additional 
standard deductions were determined by marital 
filing status, as shown below. 

Single 

Basic deduction of $4,000; 

Each taxpayer 65 or over or blind was 
allowed an additional $1000 deduction each for 
age and blindness. 

Married filing jointly or surviving spouses 

Basic deducfion of $6,700; 

Each taxpayer 65 or over or blind was 
allowed an additional $800 deduction each for 
age and blindness. 

Married, filing separately 

Basic deduction of $3,350; 

Each taxpayer 65 or over or blind was 
allowed an additional $800 deduction each for 
age and blindness. 



106 



Individual Returns 1996 



Head of Household 

Basic deduction of $5,900; 

Each taxpayer 65 or over or blind was 
allowed an additional $1000 deduction each for 
age and blindness. 

In the statistics, the basic standard deduction 
is tabulated for all taxpayers who claimed it, 
including those who were 65 or over and/or 
blind. The "additional standard deduction" total 
includes only the additional amount that was 
taken by those taxpayers who were 65 or over 
and/or blind. 

State Income Tax Refund 

(hne 10, Form 1040) 

If a taxpayer received a refund, credit, or 
offset of state or local income taxes in 1996 that 
was paid or deducted before 1996, all or part of 
that amount had to be reported as income to the 
extent that an itemized deduction for state and 
local taxes had previously resulted in a tax 
benefit. 

State and Local Income Taxes 

(line 5, Schedule A) 

Taxes paid could be used as an itemized 
deduction if a taxpayer had state and local 
income tax withheld from their salary during 
1996; had paid state and local income taxes 
directly during 1996 for a prior year, or had made 
mandatory contributions to specific state 
disability funds. (See also "Taxes Paid 
Deduction.") 

Statutory Adjustments 

(lines 23-30, Form 1040) 

Certain adjustments to total income were 
allowed as deductions in the calculation of 
adjusted gross income. For 1996, statutory 
adjustments included payments to an IRA, 
moving expenses, the deduction for one-half of 
self-employment tax, the self-employed health 
insurance deduction, payments to a self- 
employed Keogh retirement plan or a simplified 
employee pension (SEP), forfeited interest 
penalty, alimony paid, and the foreign housing 
deduction. Each of the above items is described 



separately in this section. In addition, statutory 
adjustments included jury duty pay received by 
the taxpayer and given to the employer if the 
taxpayer continued to receive wages while on 
jury duty, the forestation/reforestation 
amortization deduction, and the repayment of 
supplemental unemployment benefits under the 
Trade Act of 1974. These amounts are included 
in the "Other Adjustments" category in the 
statistics. 

Tax Credits 

See "Total Tax Credits." 

Tax Due at Time of Filing 

(line 62, Form 1040) 

"Tax due" was reported on returns on which 
total tax liability exceeded total tax payments. 

Tax from Recomputing Prior- Year 
Investment Credit 

(included line 51, Form 1040) 

The investment tax credit provisions of the 
law included a recapture rule which required 
taxpayers to pay back some or all of any 
investment credit previously taken on property 
disposed of before the end of the useful life 
claimed in computing the credit. The law 
specified that if property qualifying for the credit 
was disposed of before the end of its useful life, 
the tax for the year of disposal was increased by 
the difference between the credit originally 
claimed and the credit that would have been 
allowed based on the shorter actual life. Tax 
credits could not be applied against this 
additional tax. 

Tax Generated A 

(line 38, Form 1040) 

This amount was the tax computed on 
modified taxable income. For 1996, there were 
five basic tax rates, 15, 28, 31, 36, and 39.6 
percent. Long-term capital gains (in excess of 
short-term capital losses) were subject to a 
maximum tax rate of 28 percent. The 1 5-percent 
bracket applied to taxable income equal to or 



Explanation of Terms 



107 



below $24,000 for single filers; $40,100 for joint 
filers or surviving spouses; $20,050 for married 
persons filing separately; and $32,150 for heads 
of household. The 28 percent tax bracket applied 
to taxable income in excess of the 15 percent 
bracket ceiling and equal to or below $58,150 for 
single filers; $96,900 for joint filers or surviving 
spouses; $48,450 for married persons filing 
separately; and $83,050 for heads of household. 
The 31 percent tax rate applied to taxable income 
in excess of the 28 percent tax bracket ceiling 
and equal to or below $121,300 for single filers; 
$147,700 for joint filers or surviving spouses; 
$73,850 for married persons filing separately; 
and $134,500 for heads of households. The 36 
percent tax rate applied to taxable income in 
excess of the 31 percent tax bracket ceiling and 
equal to or below $263,750 for single filers, joint 
filers, or surviving spouses and heads of 
households and $131,875 for married persons 
filing separately. The 39.6 percent tax rate 
applied to taxable income in excess of the upper 
boundary for the 36 percent tax bracket. The tax 
generated at each of these tax rates is shown in 
Tables 3.4 and 3.5. 

If children under age 14 had investment 
income that exceeded $1,300, there were two 
methods of reporting this income. If the child 
filed his or her own return, the investment 
income that exceeded $1,300 was taxed at the 
parents' rate on Form 8615 (the remaining 
investment income was taxed at the child's rate) 
and tabulated separately in Tables 3.4 and 3.5. If 
the parents elected to report the child's 
investment income on their return, they attached 
a Form 8814. The investment income in excess 
of $1,300 was included on Form 1040, line 21. 
The remaining investment income in excess of 
the $650 standard deduction was taxed at the 
child's rate (15 percent), added to the parents' tax 
on Form 1040, line 38, and is also tabulated 
separately in Tables 3.4 and 3.5. 

On most returns, except those with additional 
taxes fi-om special computations, "tax generated" 
equaled "income tax before credits." (See also 
"Modified Taxable Income.") 



Tax Payments 

(lines 52, 53, 55-58, Form 1040) 

These payments were generally made before 
the return was filed and were applied against tax 
liability to determine any amount payable or 
refundable at the time of filing. They consisted of 
the following: 

( 1 ) income tax withheld, including backup 
withholding; 

(2) estimated tax payments (including those 
fi-om overpayment on 1995 return); 

(3) payment with request for extension of 
filing time; 

(4) excess social security. Medicare, or 
railroad retirement tax withheld; 

(5) credit for tax on certain gasoline, fuel, 
and oil; 

(6) credit fi-om regulated investment 
companies. 

Each of the above is described under a 
separate heading in this section. 

Although the earned income credit was 
included with tax payments on the tax return 
itself (line 58, Form 1040), for the statisfics it is 
treated partly as a credit against income tax 
liability and partly as a refundable amount. (See 
also "Earned Income Credit.") 

Tax Penalty 

(line 63, Form 1040) 

See "Predetermined Estimated Tax Penalty." 

Tax Preparation Fees 

(line 21, Schedule A) 

Tax preparation fees were included on 
Schedule A as a miscellaneous deduction, the 
total of which was subject to a 2 percent of AGI 
limitation. The amounts reported in the statistics 
are prior to this limitation. (See also "Limited 
Miscellaneous Itemized Deductions.") 

Tax Rates, Tax Rate Classes 

See "Tax Generated." 



108 



Individual Returns 1996 



Tax Withheld 

(line 52, Form 1040) 

See "Income Tax Withheld." 

Tax-Exempt Interest 

(line 8b, Form 1040) 

Tax-exempt interest included interest on 
certam State and municipal bonds, as well as any 
tax-exempt interest dividends from a mutual fund 
or other regulated investment company. This was 
an information reporting requirement and did not 
convert tax-exempt interest into taxable interest. 

Taxable and Nontaxable Returns 

The taxable and nontaxable classification of a 
return for this report is determined by the 
presence of "total income tax" (the sum of 
income tax after credits and the alternative 
minimum tax). Some returns classified as 
"nontaxable" may have had a liability for other 
taxes, such as self-employment tax, uncollected 
employee social security and medicare tax on 
tips, tax from recomputing prior-year investment 
credit, penalty taxes on individual retirement 
accounts, Section 72 penalty taxes, advance 
earned income credit payments, household 
employment taxes, or golden parachute 
payments. These taxes, however, were 
disregarded for the purposes of this classification 
since three of the above taxes were considered 
social security (rather than income) taxes, and the 
remaining ones, except for advance earned 
income payments, were either based on prior 
year's income or were penalty taxes. 

For this report, the earned income credit is 
treated first as an amount used to offset income 
tax before credits. Since the earned income credit 
was refundable, it was subtracted from income 
tax (for the statistics) after reduction by all other 
statutory credits. As a result, some returns 
became nontaxable strictly because of the earned 
income credit if there was no alternative 
minimum tax and the earned income credit 
equaled or exceeded income tax before credits 
reduced by any other credits. 

It should be noted that classification as 
taxable or nontaxable was based on each return 



as it was filed and does not reflect any changes 
resulting from audit or other enforcement 
activities. 

Taxable Income 

(line 37, Form 1040) 

Taxable income was derived by subtracting 
from adjusted gross income any exemption 
amount and either total itemized deductions or 
the standard deduction. (See "Modified Taxable 
Income.") 

Taxable Interest Received 

(line 8a, Form 1040) 

This amount was the taxable portion of 
interest received from bonds, debentures, notes, 
mortgages, certain insurance policy proceeds, 
personal loans, bank deposits, savings deposits, 
tax reftinds, and U.S. savings bonds. Also 
included as interest were "dividends" on deposits 
or withdrawable accounts in mutual savings 
banks, savings and loan associations, and credit 
unions. These amounts could, in some 
circumstances, include a child's income which 
was to be taxed at the parent's rate. Interest on 
state or local government obligations remained 
tax-exempt, but the total tax-exempt interest had 
to be reported on line 8b of Form 1040. It was 
not included in the taxpayer's income for tax 
purposes. (See also "Tax-Exempt Interest.") 

Taxable IRA Distributions (in AGI) 

(line 15b, Form 1040) 

See "Individual Retirement Arrangement 
Taxable Distributions." 

Taxable Pensions and Annuities (in 
AGI) 

(line 16b, Form 1040) 

See "Pensions and Annuities." 

Taxable Social Security Benefits 
(received) 

(Hne 20b, Form 1040) 

See "Social Security Benefits." 



Explanation of Terms 



109 



Taxes Paid Deduction 

(lines 5-9, Schedule A) 

Taxes allowed as an itemized deduction from 
adjusted gross income, included personal 
property taxes, state and local income taxes, 
taxes paid to foreign countries or U.S. 
possessions (unless a foreign tax credit was 
claimed), and real estate taxes except those 
levied for improvements that tended to increase 
the value of the property. Mandatory employee 
contributions to a state disability fund and 
employee contributions to a state unemployment 
fund were also included. Federal taxes were not 
deductible. 

Taxes paid on business property were 
deducted separately on the schedules for 
business, rent, royalty, and farm income and are 
excluded from the "taxes paid" statistics in this 
report. 

Total Income 

(line 22, Form 1040) 

Total income was the sum of the individual 
income items (lines 7 through 21) before 
adjustments. 

Total Income Tax A 

(line 44 + line 46 + any Form 4970 tax on line 51 
- line 54, limited to zero, on Form 1040) 

Total income tax was the sum of income tax 
after credits (including the subtraction of the 
earned income credit) and the alternative 
minimum tax. For 1996, total income tax 
included the tax from Form 4970 (15,488 returns 
for $11,544,000). It did not include any of the 
other taxes which made up total tax liability. 
Total income tax was the basis for classifying 
returns as taxable or nontaxable. 

Total Itemized Deductions A 

(included in line 34, Form 1040) 

Itemized deductions from adjusted gross 
income could be claimed for medical and dental 
expenses, taxes paid, interest paid, charitable 
contributions, casualty and theft losses, and 
miscellaneous deductions. Itemized deductions 



were claimed only if they exceeded the total 
standard deduction, with three exceptions. First, 
if a taxpayer was married and filing separately, 
and his or her spouse itemized deductions, the 
spouse was required to itemize as well. Second, 
taxpayers in several slates were required to 
itemize deductions on their Federal tax returns if 
they wish to itemize on their State returns. 
Third, if a taxpayer benefited for alternative 
minimum tax purposes, they might itemize even 
though the standard deduction was larger. The 
total amount of itemized deductions was 
tabulated only from returns showing positive 
adjusted gross income. 

If a taxpayer had AGI in excess of $1 17,950 
($58,975 if married filing separately), his or her 
itemized deductions may have been limited. The 
limitation did not apply to the deductions for 
medical and dental expenses, investment interest 
expenses, casualty or theft losses, and gambling 
losses. To arrive at allowable itemized 
deductions, total itemized deductions were 
reduced by the smaller of: a) 80 percent of the 
non-exempt deductions, or b) 3 percent of the 
amount of AGI in excess of $1 17,950 ($58,975). 
Therefore, total itemized deductions is the sum of 
the separate deductions cited above, less the 
itemized deduction limitation. 

Total Miscellaneous Deductions 

See "Miscellaneous Itemized Deductions." 

Total Rent and Royalty Income or 
Loss 

(line 26 plus line 39, Schedule E) 

This income concept consisted of all rent and 
royalty income and loss which was used in 
computing adjusted gross income, including farm 
rental income and suspended rental loss carry- 
over from prior years. It excluded that portion of 
rental losses which was not deductible in 
computing adjusted gross income due to the 
passive loss rules. 



110 



Individual Returns 1996 



Total Statutory Adjustments 

(line 30, Form 1040) 

Total statutory adjustments was the sum of 
the individual adjustments to income (lines 23a- 
29). 

Total Tax Credits 

(lines 43, 54, Form 1040) 

For this report, total tax credits consists of the 
following: 

(1) child care credit; 

(2) credit for the elderly and disabled; 

(3) foreign tax credit; 

(4) general business credit; 

(5) minimum tax credit; 

(6) earned income credit (EIC) used to offset 
income tax before credits; 

(7) mortgage interest credit; 

(8) empowerment zone employment credit; 

(9) nonconventional source fiiel credit and; 
(10) other tax credits. 

These amounts were deducted from income 
tax before credits to arrive at income tax after 
credits. For the statistics, the portion of the EIC 
which did not result in a negative amount is 
tabulated as "earned income credit used to offset 
income tax before credits." Any remaining EIC 
amount could be refunded or applied to other 
taxes, and is classified separately as "earned 
income credit refundable portion," or "earned 
income credit used to offset other taxes." All 
other credits were limited to the amount needed 
to offset income tax before credits and were not 
refundable or used to offset any other taxes. 

Total Tax Liability 

(line 51 plus Form 4970 tax modified by the 
earned income credit. Form 1040) 

Total tax liability was the sum of income tax 
after credits, the alternative minimum tax, self- 
employment tax, social security and Medicare tax 
on tips, tax from recomputing prior-year 
investment credits, taxes from individual 
retirement accounts. Section 72 penalty taxes, 
household employment taxes, and tax on golden 
parachute payments and Form 4970 tax. These 
taxes were then reduced by the earned income 



credit used to offset all other taxes (defined under 
"Earned Income Credit). For the statistics, unlike 
the Form 1040, total tax liability does not include 
any advance earned income credit payments. 

Total Tax Payments 

See "Tax Payments." 

Total Taxable IRA Distributions 

See "Taxable IRA Distributions." 

Total Unlimited Miscellaneous 
Deductions 

(line 27, Schedule A) 

See "Miscellaneous Itemized Deductions." 

Type of Tax Computation 

(line 38, Form 1040) 

Tabulations in Table 3.1 include three 
methods of computing the tax on income subject 
to tax. These methods were: 

( 1 ) regular tax, as computed from the tax tables 
or tax rate schedules accompanying the 
Forms 1040, 1040A, or 1040EZ (see also 
"Regular Tax Computation"); 

(2) Form 8615, used to compute the tax on 
investment income of children under 14; and 

(3) Schedule D, Form 1040, used to compute 
the 28 percent tax on long-term capital gains 
(in excess of short-term capital losses.) 

Unemployment Compensation 

(line 19, Form 1040) 

All unemployment compensation received 
was taxable. It did not include any supplemental 
unemployment benefits received from a 
company-financed supplemental unemployment 
benefit fund, which were included in salaries and 
wages. 

Unreimbursed Employee Business 
Expenses 

(line 20, Schedule A) 

This item, added together with most other 
miscellaneous itemized deductions, was subject 
to a floor of 2 percent of AGI. Unreimbursed 



Explanation of Terms 



111 



employee business expenses included travel, 
transportation, meal, and entertainment costs 
incurred while based at or away from home in the 
performance of job duties. Fifty percent of meal 
and entertainment expenses were deductible, and 
were calculated on Form 2106, Employee 
Business Expenses. Many other expenses such as 
union dues, safety equipment, uniforms, 
protective clothing, and physical examinations 
were also deductible. Travel expenses away from 
home which were paid or incurred were not 
deductible if the period of temporary 
employment was more than one year. The 
amounts reported in the statistics were prior to 
the 2 percent limitation. (See also "Limited 
Miscellaneous Itemized Deductions.") 



Section 5 1996 Forms 



Page 

Form 1040 114 

Fomis 1040A and Schedules 1,2, and 3 115 

Form 1040EZ 118 

Schedules A & B, Itemized Deductions and Interest and Dividend Income 119 

Schedule C, Profit or Loss from Business (Sole Proprietorship) 120 

Schedule C -EZ, Net Profit from Business (Sole Proprietorship) 121 

Schedule D, Capital Gains and Losses 122 

Schedule E, Supplemental Income and Loss (From rental real estate, royalties, 

partnerships, S corporations, estates, trusts, REMIC's, etc.) 123 

Schedule EIC, Earned Income Credit (Qualifying Child Information) 124 

Schedule F, Profit or Loss from Farming 124 

Schedule H, Household Employment Taxes 125 

Schedule R, Credit for the Elderly or the Disabled 126 

Schedule SE, Self- Employment Tax 127 

Form 2106, Employee Business Expenses 128 

Form 2441, Child and Dependent Care Expenses 129 

Form 3800, General Business Credit 130 

Form 6251, Alternative Minimum Tax—Individuals 131 

Form 8582, Passive Activity Loss Limitations 132 

Form 8615, Tax for Children Under Age 14 Who Have Investment Income of 

More than $1.200 133 

Form 8801, Credit for Prior Year Minimum Tax—Individuals and Estates and Trusts 134 

Form ZZ\A, Parents' Election to Report Child's Interest and Dividends 134 



113 



Forms 



114 




® 



U 



;-l 






a* 



151 



!3^ 









lillinliiilh 







115 



lndivi(i(i:il Flctiiriis l«)«)6 




■^ r4' a: 





zl- 



-I 



3 

> 



-i-1 




° B DD D 



111 



M" ilill 



li! 



Jhi 



(O 






i 



f D 



< 
O 

i3 



l! 






1 


1 


1 


1 


if 


i 


i 


s 


1 

4 


i 





- 


1 



I 




illliljlillflllllllillllilllllllllllllllllll 



I'orins 



116 



'Is 

llf 

138. 



IS 



I- 




D 



_} 



^ ^ ^ 



in o 
o ■ 



3 s, 



i 55 



c 1" 

" -a" 
55 



w ^ ^ 

C w 01 

a; E s _ 

^ £ I E 
5 S o "1 













1 




< 








s 


(O 




?s 


g 


IT) 


u. 


■^ 


F 


1 


^ 


^ 








1 


i 


3 


ii 


w 


^ 


^ 


c 




Ul 


»i 




c 

Ul 


m 



- I 




o = 



e a 

6 E 



c 
O 

E 



11 



Si 
9 o 



til 

II 



t 

IS 

a. 



c '/i 














„ 5 




' 1 


fee 




1 ! 








CTr 
















oi- 
















*=? 








So 








c" ». 








M-fina 
page 
ddres 








— ^ (0 








SSi? 








(0 4i TO 








i gl 








•^ "o E 








u^ Ji 3 








































any mler 
a person 
lal secur 














^ ^X 
















S >^U^ 








^S 5 








aS.|, 
















o ^n 








SI n 
sed 
how 
















- 









II 



si 

w E 

= s 

uj o 

«^ 
9iS 

!§ 



"I -s i 

si 6 



I! 

i 
s 

E 

& 

s 



I I 



® 



. 



Si 

lis 



117 



Individual Returns l«)*K) 




Koriiis 



118 



OBBBBBBBBBB 



□D- 
□□• 

an 





? 9 8 



o 



• I ^ • • 




119 



Individual Returns l')')6 






iif 



III 



■a 
1 I I 

in 

3 
U 



ll 



w _ ■ « s 

^1 in 

O S 5 J 5 

S E »• - 

u i 








5i 



b i 




fsfini 






3 s 
?,5 



l! 



m 



Forms 



120 







5 5 



II 



o 
u 

c 

■o 

C 
0) 

•a 
> 
a 

■o 
c 

19 
I/) 

« 

c 

T 

00 

«> : 

3 
"D 
«» 
£ 
U 



' 5 S 

«3 5 



i, i 



C '^ 



Si S.i, 






II f I 



1 
i- 



51 



! I 



I I 



I I 



1 A L-L 



'8 S « ." 



1 



lils? 



J2, 



[l._.^__Jl.l._U 



■I ■* 






i I 



= ii' 



2li 



L ; 



LjJ. 



J_ 



._).._ 



I i 

I i 



^- 'SI 







121 



liuiividinil Returns l')*)f) 



= t i "E 3I2 "" 



ill 



I <&S?6 [ 



8&i 




3 



i 




E 

U 



i 

s 
§ 

i 
I 



d g- 

^ ^ 



I I 






i I 



o 1 
z z z s 



£■ 

^ 



a 



H 




I ' i i I 

i I 

sj a s s ; 



I 

5 

i 

I 

I 
■5 



I 

I 
I 

a 



:;g 



|Sl> 



lis 



5 



i i I 2 



9 S 



Korins 



122 



I 

r 



S 8 

i 



.1 

I 'I 
e i 
e I 

El 

I % 
? I 



r- 


1 


























1 








1 








1 


1 








s 

■ f 


I ; 
i i i 






1 


I 

J 

1 




1 

1 


j 

1 

. i 


1 

1 

L.... 




1 

1 


j 






f ; 

1 i 

; 1 




........ 




1 1 
* t 


i 
1 


! 




j 
i 




1 1 
I 

i 


0| 

1 


; 


1 


j 












r 


^ 






5 5^0 ^ i — 


! i 
+ — \~ — 











• j 




















- t -<— - 
f 1 


'i.^H 




j 










1 
















1 


f- --r- - 






_. 





— 

















1 

a 




















H 


S 5= 

III 

SI 


[ 






























i ;■ 




. -- -- 


1 



















? ■ 

II : 

So 


s 




















k 






III 




.- 


















1 




„ 1 




















lo 

fi 

11 

II 

^1 
§~ 

li 


3'8?r 

1"' 












































m 


1 




















\ 

IS 








! 

















® 



i 

- i 

Or: 5 

E! S 



6 
8 - 

5 I 



c 
c 

s 



O . 

5 ! 



a. 
re 
O 



I 

li 



UJ o 







123 



liulividiKil Kediins 1996 




rornis 



124 






c 
E 

n 
Ik 

E 
o 



I/) 

o 



o 



I t 

. n i 



^ 5 



i :; 



«• s 



UJ o 

o "^ 



11 i 
If I 



•i 

ii 

if 
I! 

s 

s 



;] f 







c 
« 9 

O o ' ^ 

4) C I * 
■o ?' 1 = 

a 



u 3 

UJ ° 

-i 2 

3 1 

Q o 



s.- 



Ms 

I' } 







□ 



.■; Ml 



EJ 



n 



" ' 



I I 



0) , 

II 

*l 

" J, 



2 is 



1 



1/) — 



2 

fi 

f e 

1 " 
S S 

fl) i/i 



d 



D 



at rvi 
en cs 



u 

= 8 

1 = 



g 1 



? ? 



i 



125 



Individual Returns i*>*)6 






la 



«! 



g s 

III' 

E i - 1 

llij 

0) V 3 
(fl « " 

§11 

^ A 

Si 



H 

a* 

S 9! 



— T3 

W» C 

01 a 
o> >> 

(fl c 

i ™ 

o c 



o S 
c 2 
<u a. 






s 

s 

8 

r 
s 



ui e 

si 









Sli 



g S 5 
T3 y ^ 



^8 



i ]LJ 



n O- 

Si. 

5 9 
II 
5 s 



l§ 
U 







— tM 



2 # — 



S 5 
1 I 



s 

a 

E _ 

|l 
0) a. 

Il 

2 8 

O (D 

?l 

I £ 



UJ 

I 



i S 



I si 
il 

S 2 



S 6 
" c 

■J' 

I/) a 

&^ 

> « 
* en 






as 
U 
11 



1 



E 
3 

a 
S 

il 

2S 

ES 

5g 

si 

S <" 

CD — 

II 
K o 

I? 

sS 

ti 

I 

G 



I 



51 51 5 



r 

3 

— — 

- 1 

8 

1 ^ 
I 

I I 



s 



II 



S I 8- I I 
t I a " ? 



■B 8 



^ r 





Forms 



126 






if 



5| 

= 5 t 



■ ty o 

^1 



III 

ig 
!l 

S o 
2 8 



11 

I/) b 

' is 
:i 



Is 



J/1 «0 



5« 



f 



i 

= \s 
II 

M 

i 



i 



S 

c 
« 



s ss 

si iniO 5 



] LI U 

s 

Z 



to 3 

g « 

* 5 

t/l l/l >s 

■5 SB 

a as 

i/> i^^ 



O O ;3 O <fl 
(Q CD S m T) 



£ — ™ — 

IS l§ 

Is '? 
si sS. 

If ll 

o s o 5 



1 = 

5 9, 




i 






2S 

CO o 



I 



1 = 



CD 

S 2 

1 1 : t ; 
lllfl 

i as g! 
9 £ >- S s 






e s 



c ss •"- 



2 2 11 



'I 



si 




» . t 




127 



liulivi(lii:il Uetiinis \*)^)G 



(0 



>> 
o 
a. 
E 

UJ 



^t 



I if 



if 



1 



O o 



t/) I * 



iili 



^ * . 



Ul 

S 



2, 



£5 



I s 



6 2 



i:!.? 



e S 



* 9 



(M E 



ir 



a) E 



C > 0) 

o e ^ 

E?S 

« s; — 






i ^ o o ■* c 



IS 



I- 






O E 



II 



E E 

* s; 

o « ": 
3 * 

03 = 



Ui 



a 

£ 



r 



3 






w 

3 



E §- — < u 

o 9- w 



UJ 





® 



Forms 



128 






i 






V) 

« 

c 

M 
UJ 

I/I 
I/) 
01 

c 
'!7i 



I 



\l 



f 



!« 

ill 

Is 3 




I 



i§i 5 



ill 



.«3 

S J c 

S a. 
JrrM ». 

^!2 



s 

c 



a _j 

c = 
~ 01 

3? 



-4 — 



•* 6 



|i 
1= 

It 

SI 

* e 

II 
^ - 

Si 






E = 



11' 

c c 



^1 = 




129 



Individual Returns 1*)96 




gn ! 




a 1 3: a: a; 




■8 



i 

i 

5 

s 



i 




Forms 



130 






TS 



in 
i/t 
V 

c 
'35 

3 

m 



75 I 



S 

CO 







I 



c o 

•A — 

Iff 



If 

0) re 

>* c 

I? 
n 



-= Is 



3 ? = 



C ^ VI 




E 

25 

Er 

O o 
u ^ 

& « 

u O 
c ° 

™ "■ 
2 * 

^^ 




131 



Individual Reliiriis l')')6 




a « 

si 
as. 
5" 

• o 

" o 

c " 
« 

S3 
1/1 J 

-I 

< J. 
5» 






o S 

7 > 

■Q a 



II 

^ c 






a c 



*5 



-8 

a: 9) 



— c i 



g s 



c u 
a: C 



> 2 « 



£S 



5 eS 
' 2 ' 

s s^S 



r^. — o * 



e i 



~ i 



I 

8 

I i 



I* 



2 5 






— CD 

i " 



» I 

o — 



E Z 






^ 3 



3 :: i 




® 



Korms 



132 





i 


■s 




i 






c 






3. 






« 


s 


r 


5 


<3 


^ 




3 


•i!; 






A a 






*. c 




S7 








^ c 


s. 


St 


I ^ 


i! 








3 •« 


C 1 


a 


sl 


^ £ 




c "S 






□c 




lA 


;s 1- 




S3 


i5f 




il 


5i ^5 


s. 


s" 


- 1 O 






- ■- «- 


s 




t^l 




E 


1 ; 5 




il 



8 ~ 

e 

I 

s 

I 3 
g 



S 1^ 
* Si 






^ 1 



.-.I 



"If 
5S 3 



il 



.i i 



1 1 






g S 






fl 



3". 



8g, 



:, s. 



V 



n 



Si 



a* 



E 

I/I 

o 



< 
a 



til 



in 

c 
o 



fi 3! 



II: 

li 
it 

n 



00 
00 



t\ z 








i ■.' 



1 



la a 



1 ? 
I I 

& u 



■rtn-y - i *«SpiH 






" 


e 


^ 




•" 




o • 




s ' 








s. . 




^r 




a 3 




"' : 




^^ 


1 

i 


Is 


'f 






? 


1 f 




p ° 




S t 


? 


I' 




*" 


&i 


* 


»^ 


c 
o 


1^ 


R) 


11 




" ;; 


!J 


S.^ 


? 


S_" 


1 


li 


a 


^ 1 



133 



Individual Retiiiiis !*)% 



Oil 



o 

o 
n 



c 

19 



<s II 

|o I 

II i 

JC c i 

^? 

si > 



(O 

ee 



'3 

lljl 

Ills 



I I 1 



I 




I 



I! 



® 



! I 



I 



.It 

17 ? 

i! 



I? 



r. 

= ■6 

Si 

li 






V. 

c 
3.C 






Si 



^§ I 

? 5 - 

^7 



^? V 



roriiis 



134 







00 
00 



*! t 

I I 



SI 2 

l\ E 



.'5 



^ E 

lis 

(f.12 



1:1 

O O 



iT i- 



! 
■*l ^ 



!? "s 



^^'S 



«> i ^ 

S o ^ 

" :; '^ 

< &s 



EO) 

o o — w . 

I? 'i ■ 
ii 1^ ■ 

|§ si . 
si Si • 

,/. 5 y, J- . 

^ ^ ^Z • 

3 O m 



51 E ~ ■ 
1 ?^ 



'• 4) ' C * 

c c c y c 

UJ O UJ ^ o 



u 

E CTl 

sS 

Ii 



■o o E . 
C n] 

> C (fl o 
■n * S O 

5 g '^ § 

6 = >• E 

^ = S s 

12s ., 






3 5* 3 OJ 

9-1 ff I 9-1 

2 c — E £ "" 

C 3 £ O C rt) 




■^1, 



' ^ in 



3 t! §■ 

£25 

n3 C 5 

£ A >" 

^ z > 



5 ai c ■? 

1 c ^ ^ 

a i •! £ 



ll 



lllill 



^11 i 



s:i S 




^ tj 
S 3 

c e p n 
It's* 

t ju '-J - 



sit 

If 

ifl o y 

O ^ fi "Nj 



iiSs 



illlilii 



S = o §,^ 
=>■ 2 7-^ 

-^ c ? 5o Z 

^6 (fl ~ 5 :^ 

Tj£ =~ S-| S| 

.1 a lis a 




5 -i"l§ 

• • • -OU. 




Section 6 



Index 



References in the index are either to table or page 
numbers. Table references appear in the form 
"X.X" (for example 1.1, 3.2, etc.) or a capital 
letter (for example A, B, etc.), and page numbers 
are preceded by the letters pg. 



Additional standard deduction 

(See also Basic and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Time Series, 1992-1996 A 

Additional taxes 

Definition pg 87 

Time Series, 1992-1996 A 

Adjusted gross income less deductions 

Time Series, 1992-1996 A 

Adjusted gross income less deflcit 

Classified by: 
Accumulated size of adjusted gross 

income 1.1 

Marital Status 1.2,1.3 



Size of adjusted gross income ...1.1, 1.2, 1.4 

Type and number of exemptions 2.3, 2.4 

1979 income concept B 

Definition pg 10 

Reported on: 

Returns with earned income credit 2.5 

Returns with modified taxable income ... 3.1 

Classified by marginal tax rate 3.4 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Returns with total income tax 3.2 

Time Series, 1992-1996 A 

Adjustments 

(See Statutory Adjustments) 

Advance earned income credit 

Time Series, 1992-1996 A 

Advance earned income credit payments 

Definition pg 88 

Alimony paid 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 88 

Time Series, 1992-1996 A 



135 



136 



Individual Returns 1996 



Alimony received 

Classified by: 

Marital Status 1.3 

Size of adjusted gross income 1.4 

Definition pg 88 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time Series, 1992-1996 A 

All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 88 

Alternative minimum tax 

Classified by: 

Marital Status 1.3 

Size of adjusted gross income 3.3 

Definition pg 89 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time Series, 1992-1996 A 

Alternative minimum taxable income 

(See Altemafive minimum tax) 



B 



Basic standard deduction 

(See also Additional and standard deductions) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Time Series, 1992-1996 A 

Business or profession net income or loss 

Classified by: 

Marital Status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 89 

Reported on: 

Returns with itemized deducfions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 



Capital assets 

(See Sales of capital assets, net gain less loss) 

Capital gain distributions reported on Form 
1040 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 90 

Time series, 1992-1996 A 

Capital gains and losses 

(See Sales of capital assets, net gain less loss) 

Cash contribution deduction 

(See Contributions deduction) 

Casualty or theft loss deduction 

Classified by marital status 1.3 

Definition pg 90 

Reported on: 

Returns with itemized deducfions 2.1 

Classified by marital status 2.2 

Child care credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definifion pg 90 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1992-1996 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Coefficient of Variation 

All returns 1.4CV 

Contributions deduction 

Carryover fi-om prior years 2.1 

Classified by marital status 1.3 

Definition pg 90 



Index 



137 



Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of contribution 2.1 

Credit for elderly or disabled 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 91 

Reported on: 
Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1992-1996 A 

Credit for Federal tax on gasoline and special 
fuels 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 91 

Credit from regulated investment companies 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 91 

Credit to 1997 estimated tax 

(See also Overpayment refunded) 
Definition pg 91 



D 



Deductible points 

(See also Interest paid deduction) 
Reported on returns with itemized 
deductions 2.1 

Deductions of self-employment tax 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 91 

Reported on: 
Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1992-1996 A 

Dependant Exemptions 

(See Exemptions) 



Description of the sample 

Data capture and cleaning Pg 18 

Domain of study pg 17 

Method of estimation pg 18 

Sample design and selection pg 17 

Sampling variability and confidence 

intervals pg 18 

Table presentation Pg 19 

Dividends 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

1 979 income concept B 

Definition pg 91 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 



E 



Earned income credit 

Change in law pg 10 

Definition pg 92 

Income items and credits 2.5 

Refundable portion: 
Classified by size of adjusted gross 

income 2.5, 3.3 

Time series, 1992-1996 A 

Total: 
Reported on: 

Returns with earned income credit 2.5 

Used to offset income tax before credits: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 2.5, 3.3 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Used to offset other taxes 2.5, 3.3 

Electronically filed returns 

Time series, 1992-1996 A 

Employee business expenses 

(See Unreimbursed employee business 
expenses) 



138 



Individual Returns 1996 



Empowerment zone employment credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 
Returns with itemized deductions 
classified by marital status 2.2 

Estate or trust net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 92 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Estimated tax payments 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 93 

Reported on: 
Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1992-1996 A 

Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 93 

Time series, 1992-1996 A 

Exemption Amount 

Change in law pg 10 

Classified by size of adjusted gross income 

and marital status 1.2 

Time series, 1992-1996 A 

Exemptions 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 93 

Reported on: 
Returns with itemized deducfions 2.1 

Time series, 1992-1996 A 



Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 94 

Reported on: 

Returns with itemized deducfions 2.1 

Classified by marital status 2.2 

Time series, 1992-1995 A 

Farm rental net income or loss 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Definition pg 94 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Filing requirements 

For children and other dependents pg9 

For most people pg 8 

Description pg 8 

Filing status 

(See Marital filing status) 

Foreign-earned income exclusion 

Classified by: 

Sizeof adjusted gross income 1.4 

Definition pg 94 

Reported on returns with itemized 

deductions 2.1 

Time series, 1992-1996 A 

Foreign housing adjustment 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 94 

Time series, 1992-1996 A 

Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definifion pg 94 

Reported on: 



Index 



139 



Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1992-1996 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 94 

Time series, 1992-1996 A 

Form 1040 returns 

Description pg 94 

Time series, 1992-1996 A 

Form 1040A returns 

Description pg 94 

Time series, 1992-1996 A 

Form 1040EZ returns 

Change in law pg 10 

Description pg 94 

Time series, 1992-1996 A 

Form 1040PC returns 

Description pg 94 

Time series, 1992-1996 A 

Forms and instructions 

Form 1040 pg 114 

Schedules A & B pg 1 19 

Schedule C pg 120 

Schedule C-EZ pg 121 

Schedule D pg 122 

Schedule E pg 123 

Schedule EIC pg 124 

Scheduler pg 124 

Schedule H pg 125 

Schedule R pg 126 

Schedule SE pg 127 

Form 1040A Pg 115 

Form 11040EZ pg 118 

Form 2106 pg 128 

Form 2441 pg 129 

Form 3800 pg 130 

Form 6251 pg 131 

Form 8582 pg 132 

Form 8615 pg 133 

Form 8801 pg 134 

Form 8814 pg 134 



Gambling earnings 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 95 

Gambling loss deduction 

Definition pg 95 

Returns with itemized deductions 2.1 

General business credit 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 3.3 

Definition pg 95 

Reported on returns with itemized 
deductions classified by marital status ... 2.2 

Time series, 1992-1996 A 



H 



Heads of household, returns of 

(See also Marital filing status) 

Classified by: 
Each rate at which tax was computed .... 3.6 

Marginal tax rate 3.4 

Sources of income 1.3 

Sizeof adjusted gross income 1.2 

Type of exemption 2.4 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Time series, 1992-1996 A 



Home mortgage interest deduction 

(See also Interest paid deduction) 
Reported on returns with itemized 
deductions 



Household employment tax 

Classified by: 
Size of adjusted gross income 



Income subject to tax 

(See Modified taxable income) 



2.1 



3.3 



140 



Individual Returns 1996 



Income tax after credits 

As a percentage of adjusted gross income 
and modified taxable income 3.4 

Classified by: 
Accumulated size of adjusted gross 

income 1.1 

Marginal tax rate 3.4 

Marital status 1.2, 1.3 

Size of adjusted gross income 1.2, 3.3 

Definition pg 96 

Reported on: 
Returns with modified taxable income ... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Income tax before credits 

Classified by: 
Size of adjusted gross income 1.4 

Definition pg 96 

Reported on: 
Returns with modified taxable income ... 3.1 
Returns with itemized deductions 2.1 

Time series, 1992-1996 A 

Income tax less credits 

Time series, 1992-1996 A 

Income tax withheld 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 96 

Reported on: 
Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1992-1996 A 

Individual retirement arrangement (IRA) 
deductible payments, adjustment 

(See also Primary and secondary IRA payments) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 96 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1992-1996 A 



Individual retirement arrangement (IRA) 
taxable distributions 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 96 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Interest paid deduction 

Classified by marital status 1.3 

Definition pg 97 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type ofinterest paid deduction 2.1 

Interest received 

(See Taxable interest received) 

Interest, tax-exempt 

(See Tax-exempt interest) 

Investment interest expense deduction 

(See Interest paid deduction) 

Itemized deductions 

(See Total itemized deductions and also specific 
type) 
Change in Law pg 10 

Itemized deduction limitation 

Classified by: 

Marital status 2.2 

Reported on: 

Returns with itemized deductions 2.1 



Joint returns of married persons 

(See also Marital filing status) 
Classified by: 
Each rate at which tax was computed .... 3.6 

Marginal tax rate 3.4 

Sizeof adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 



Index 



141 



Reported on: 
Returns with itemized deductions 

classified by marital status 

Returns with total income tax 



2.2 
3.2 



K 

Keogh retirement plan 

(See Payments to a Keogh plan) 
Time series, 1992-1996 



Long-term capital gain or loss 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Size of adjusted gross income 1.4 

Long-term gain or loss from other forms 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Sizeof adjusted gross income 1.4 

Long-term loss carryover 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Size of adjusted gross income 1.4 



M 



Marginal tax rates 

(See also Tax generated) 

Definition pg 97 

Reported on returns with modified 
taxable income 3.4,3.6 

Marital filing status 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Sizeof adjusted gross income 1.2 

Sources of income 1.3 

Definition pg 98 

Reported on returns with itemized 
deductions 2.2 

Type of exemption 2.4 



Medical and dental expenses deduction 

Classified by marital status 1.3 

Definition pg 98 

Limitation 2.1 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Method of estimation 

Description pg 18 

Minimum tax credit 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 3.3 

Definition pg 98 

Reported on returns with itemized 
deductions 2.2 

Time series, 1992-1996 A 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition pg 98 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Miscellaneous medical expenses 

(See Medical and dental expenses deduction) 

Miscellaneous deductions other than gambling 

Definition pg 98 

Returns with itemized deductions 2.1 

Modified taxable income 

Classified by: 

Marginal tax rate 3.4 

Sizeof adjusted gross income 3.1,3.5 

Tax generated at each rate 3.6 

Tax generated at specific rate 3.5 

Definition pg 99 

Moving expenses adjustment 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 99 



142 



Individual Returns 1996 



Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



N 



Net capital gain in AG! less loss 

Definition pg 99 

Time series, 1992-1996 A 

Net operating loss 
Classified by size of adjusted gross 

income 1.4 

Definition pg 99 

Time series, 1992-1996 A 

Nonconventional source fuel credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 99 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Classified by 1979 income concept B 

Definition pg 99 

Nontaxable returns 

(See also Taxable returns) 

Classified by size of AGI 1.2,1.4,2.3,3.3 

Reported on: 
Returns with itemized deductions 2.1 

Number of exemptions 

Classified by: 

Size of adjusted gross income 1.4 

Type of exemption and size of 
adjusted gross income 2.3 

Type of exemption and marital status 2.4 

Reported on: 

Returns with itemized deductions 2.1 

Time series, 1992-1996 A 

o 

Other adjustments 

(See also Statutory adjustments) 
Classified by: 



Size of adjusted gross income 1.4 

Time series, 1992-1996 A 

Other contributions 

(See Contributions deduction) 

Other dependents 

(See Exemptions) 

Other income or loss 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Definition pg 99 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Other payments 

Definition pg 100 

Time series, 1992-1996 A 

Other tax credits 

Classified by: 

Sizeof adjusted gross income 3.3 

Definition pg 100 

Other taxes deduction 

(See also Taxes paid deduction) 

Definition pg 100 

Reported on rettims with itemized 
deductions 2.1 

Other than cash contributions deduction 

(See Contributions deduction) 

Overpayment 

(See also Credit to 1997 estimated tax) 
Credited to 1997 estimated tax: 
Classified by: 

Sizeof adjusted gross income 3.3 

Definition pg 100 

Refunded: 
Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 3.3 

Returns with itemized deductions 
classified by marital status 2.2 



Index 

Time series, 1992-1996 A 

Total 3.3 

P 

Parent exemptions 

(See Exemptions) 

Parents' election to report cliiid's interest 
and dividends 

Definition pg 100 

Reported on returns with modified 
taxable income 3.4,3.5,3-6 

Classified by: 

Marital status 3.4, 3.6 

Size of adjusted gross income 3.5 

Partnership and S corporation net income or 
loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 100 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Payment with request for extension of filing 
time 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 101 

Time series, 1992-1996 A 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 101 

Reported on: 
Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1992-1996 A 

Penalty tax on qualified retirement plans 

Classified by: 
Size of adjusted gross income 3.3 



143 

Definition pg 101 

Time series, 1992-1996 A 

Pensions and annuities 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 101 

Reported on: 

Returns with itemized deducfions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Personal exemption 

(See Exemptions) 

Personal interest deductions 

(See Interest paid deduction) 

Personal interest paid 

(See also Interest paid deduction) 

Personal property taxes deduction 

(See also Taxes paid deduction) 

Definition pg 102 

Reported on returns with itemized 
deductions 2.1 

Population and sample 

Reported on Forms 1040, 1040A, and 
1040EZ C 

Predetermined estimated tax penalty 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 102 

Time series, 1992-1996 A 

Prescription medicine and drug expenses 

(See Medical and dental expenses deduction) 

Primary IRA Payments 

(See also Individual retirement arrangement 
deductible payments, adjustment) 
Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Reported on: 



144 



Individual Returns 1996 



Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1992-1996 A 



R 



Real estate taxes 

(See also Taxes paid deduction) 

Definition pg 102 

Reported on returns with itemized 
deductions 2.1 

Recapture taxes 

Time series, 1992-1996 A 

Refund 

(See also Overpayment refunded) 
Definition pg 102 

Refund credited to next year 

(See also Credit to 1996 estimated tax) 
Time series, 1992-1996 A 

Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition pg 102 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Definition pg 102 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Rent net income or loss 

Classified by: 

Sizeof adjusted gross income 1.4 

Definition pg 103 

Requirements for filing 

Description pg 8 

Retrospective income concept 

Classified by size of adjusted gross 

income and 1979 concept B 

Description pg 11 



Royalty net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 103 



S corporation 

(See partnership and S corporation net income or 
loss) 

Salaries and wages 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

1 979 income concept B 

Definition pg 103 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Sales of capital assets, net gain or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 103 

Reported on: 

Returns with itemized deducfions 2.1 

Classified by marital status 2.2 

Sales of capital assets reported on Schedule D 

Classified by: 
Size of adjusted gross income 1.4 

Sales of property other than capital assets, net 
gain or loss 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Definition pg 104 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 



Index 



145 



Schedule D gain subject to 28% tax rate 

Classified by: 
Size of adjusted gross income 1.4 

Secondary IRA payments 

(See also Individual retirement arrangement 
deductible payments, adjustment) 
Classified by: 

Marital status 1.3 

Sizeof gross adjusted income 1.4 

Definition pg 104 

Reported on: 
Returns with itemized deduction 

classified by marital status 2.2 

Time series, 1992-1996 A 

Self-employed health insurance deduction 

Change in Law pg 1 1 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Definition pg 104 

Time series, 1992-1996 A 

Self-employment tax 

(See also Deduction of self-employment tax) 

Change in Law Pg 11 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 104 

Time series, 1992-1996 A 

Separate returns of married persons 

(See also Marital filing status) 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Short-term capital gain or loss 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 
income 1.4 



Short-term gain or loss from other forms 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 
income 1-4 

Short-term loss carryover 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 
income 14 

Single persons, returns of 

(See also Marital filing status) 

Classified by: 
Each rate at which tax was computed .... 3.6 

Marginal tax rate 3.4 

Sizeof adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Size of adjusted gross income 

Classified by: 

Marital status 1.2 

Selected income and tax items 1.1 

Sizeof adjusted gross income 3.3 

Sources of income 1.4 

Typeoftax computafion 3.1 

1979 income concept B 

Definition pg 105 

Reported on: 

Returns with earned income credit 2.5 

Returns with itemized deductions 2.1 

Returns with modified taxable 

income 3.1, 3.6 

Returns with total income tax 3.2 

Type of exemption 2.3 

Size of income 

Classified by size of adjusted gross 
income and by 1979 concept B 

Social security benefits 

Benefits in adjusted gross income: 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Definition pg 105 

Reported on: 



146 



Individual Returns 1996 



Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Social security and Medicare tax on tip 
income 

Classified by: 

Marital status 3.3 

Definition pg 105 

• Time series, 1992-1996 A 

Sources of income 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Sources of data 

(See description of sample) 

Spouse IRA 

Time series, 1992-1996 A 



Standard deduction 

(See also Basic and additional standard 
deductions) 

Change in Law pg 11 

Classified by: 

Marital status 1.2 

Size of adjusted gross income 1.2 

Definition pg 105 

Time series, 1992-1996 A 

State income tax refunds 

(See Taxes paid deduction) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 106 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

State and local income taxes 

Definition pg 106 



Reported on returns with itemized 
deductions 



2.1 



Statutory adjustments 

(See also specific type) 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

1979 income concept B 

Definition pg 106 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Type of adjustment 1.4 

Surviving spouses, returns of 

(See also Marital filing status) 

Classified by: 
Each rate at which tax was computed .... 3.6 

Marginal tax rate 3.4 

Sources of income 1.3 

Size of adjusted gross income 1.2 

Type of exemption 2.4 

Reported on returns with itemized 
deductions classified by marital status ... 2.2 



Tax credits 

(See also specific type) 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 3.3 

1979 income concept B 

Reported on: 
Returns with modified taxable income ... 3.1 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Type of credit 3.3 

Tax due at time of filing 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 3.3 

Definition pg 106 

Reported on: 
Retums with itemized deductions 



Index 



147 



classified by marital status 2.2 

Time series, 1992-1996 A 

Tax generated 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Marital status 3.4 

Size of adjusted gross income 3.5 

Tax generated at specified rate 3.5 

Definition pg 106 

Reported on returns with modified 
taxable income 3.1 

Tax items 

(See also specific type) 
Classified by: 
Accumulated size of adjusted gross 

income 1.1 

Marital status 1.3 

Size of adjusted gross income ... 1.2, 1.4, 3.3 

1979 income concept B 

Reported on: 
Returns with modified taxable income ... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Tax liability 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 
Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1992-1996 A 

Tax payments 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 107 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1992-1996 A 



Tax penalty 

(See also Predetermined estimated tax penalty) 

Definition pg 107 

Time series, 1992-1996 A 

Tax preparation fee 

(See also Miscellaneous itemized deductions) 

Definition pg 107 

Reported on returns with itemized 
deductions 2.1 

Tax rates 

(See Income tax withheld) 

Tax withheld 

(See Income tax withheld) 

Tax-exempt interest 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Definition pg 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Taxable income 

Classified by: 
Accumulated size of adjusted gross 

income 1.1 

Marital status 1.2,1.3 

Size of agi 1.1, 1.2, 1.4, 3.5 

1 979 income concept B 

Tax generated at specific rate 3.5 

Definition pg 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Taxable interest 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

1 979 income concept B 

Definition pg 108 

Reported on: 
Returns with itemized deductions 2.1 



148 



Individual Returns 1996 



Classified by marital status 2.2 

Time series, 1992-1996 A 

Taxable IRA 

(See Individual retirement arrangement (IRA) 
taxable distributions) 

Taxable pensions and annuities 

(See Pensions and annuities) 
Time series, 1992-1996 A 



Taxable returns 

(See also Nontaxable returns) 
Classified by: 

Accumulated size of agi 1.1 

Size of adjusted gross 

income 1.1,1.2,1.4,2.3,3.3 

Reported on: 
Returns with itemized deductions 2.1 

Taxable social security 

Time series, 1992-1996 A 



Taxes paid deduction 

Classified by marital status 1.3 

Definifion pg 109 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of taxes paid deduction 2.1 

Total credits 

(See also Tax credits and Total tax credits) 
Time series, 1992-1996 A 



Total income 

Definifion .., 



pgl09 



Total income, net gain less loss 

Time series, 1992-1996 



Total income tax 

As percentage of adjusted gross income .... 3.2 

Type of tax computation 3.1 

As percentage of taxable income 1.1 

Average 1.1 

Type of tax computation 3.1 



Classified by: 
Accumulated size of adjusted 

gross income 1.1 

Each rate at which tax was computed .... 3.6 

Marital status 1.2, 1.3 

Number of exemptions 2.4 

Size of adjusted gross 

income 1.1, 1.2, 2.1, 3.2, 3.3 

1979 income concept B 

Type of exemption 2.3 

Definition pg 109 

Reported on: 

Returns with earned income credit 2.5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Returns with modified taxable income ... 3.1 

Total itemized deductions 

Classified by: 

Marital status 1.2,1.3 

Size of adjusted gross income 1.2, 1.4 

1979 income concept B 

Definition pg 109 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Limitation reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 

Type of deduction 2.1 

Total miscellaneous deductions 

(See miscellaneous deductions) 

Total payments 

Time series, 1992-1996 A 

Total rent and royalty income or loss 

Definition pg 109 

Total standard deduction 

(See Standard deduction) 
Time series, 1992-1996 A 

Total statutory adjustments 

(See Statutory adjustments) 
Time series, 1992-1996 A 



Index 



149 



Total tax credits 

(See Tax credits) 
Definition pg HO 

Total tax liability 

(See Tax liability) 
Definition pg 110 

Type of tax computation 

Classified by size of adjusted gross 

income 3.1 

Definition pg 110 



u 



Unemployment compensation 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 110 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1992-1996 A 



Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions and 
employee business expense) 

Definition pg 110 

Reported on returns with itemized 
deductions 2.1 



n / ">~7 i^i 



L-z n 



633 



90000