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Full text of "Individual income tax returns"

BOSTON PUBLIC 1-lBRABY 



3 9999 06316 817 1 







miRs 



Department of the Treasury 
Internal Revenue Service 

www.irs.gov 

Publication 1 304 (Rev 4-2000) 
Catalog Number 63338H 



INDIVIDUAL INCOME 
TAX RETURNS 1997 



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■■J- 7 'SRfiiii 



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▲ RETURNS FILED $ TAX COMPUTATIONS $ 



SALARIES & WAGES $ TAXABLE INCOME T 



EXEMPTIONS $ STANDARD DEDUCTIONS 



ADJUSTED GROSS INCOME $ INCOME TAX 



NET GAINS A NET LOSSES T TAX LIABILITY 



ITEMIZED DEDUCTIONS $ ADJUSTMENTS T 



▼ IRAS $ MARITAL STATUS T DEPENDENTS 



INTEREST T ALTERNATIVE MINIMUM TAX 



$ NONTAXABLE RETURNS T TAX REFUNDS 



▲ TAX CREDITS ▼ SOURCES OF INCOME $ 



$ EARNED INCOME CREDIT ▲ DIVIDENDS 



STATISTICS OF INCOME DIVISION 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 199| 



SUPERINfe\IUtNIOf-Db(JUM^Wt§ ■ 
DEPOSITORY 



JUN 2 7 2000 



BOSTON PUBLIC LIBRARY 
GOVERNMENT OOCUMENTS OEPARTMENT 



Publication 1304 (Rev. 12-99) 



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Additional unpublished information from individual income tax 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, and the Internet. You can sample our 
products by contacting 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 published 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- 1997 
Individual Income Tax Returns 
Washington, DC 1999 



For sale by the U.S. Government Printing OtTice 
Superintendent of Document.s. Mail Stop: SSOP. Washington, DC 20402-9328 

ISBN 0-16-050367-1 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 8 

Changes in Law 10 

The 1979 Income Concept 11 

Comparison of Adjusted Gross Income with 1979 Income Concept 15 

Section 2 

Description of the Sample 

Domain of Study 19 

Sample Design and Selection 20 

Data Capture and Cleaning 20 

Method of Estimation 21 

Sampling Variability and Confidence Intervals 21 

Table Presentation 21 

Section 3 

Basic Table 

Part 1— Returns Filed and Sources of Income 27 

Part 2— Exemptions and Itemized Deductions 61 

Part 3— Tax Computation 75 

Section 4 

Explanation of Terms 91 

Section 5 

1997 Forms 117 

Section 6 

Index 141 



Section 1 



Introduction 

and Changes 

in Law 



Introduction 

This report contains complete individual 
income tax data for Tax Year 1997. The 
statistics are based on a stratified probability 
sample of individual income tax returns, 
selected before audit, which represents a 
population of over 122 million Forms 1040, 
1040A, 1040EZ, and 1040PC, including 
electronic remrns, filed for Tax Year 1997. 

Table A on the following pages presents 
selected income and tax items for Tax Years 
1993, 1994, 1995, 1996, and 1997 as they 
appear on the forms and provides the percentage 
change for each item between 1996 and 1997. 
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 1997, the number of 
individual tax returns filed increased by over 
Michael Parisi was responsible for the text arid production of this report. Technical assistance was provided by Michael 
Strudler. This report was prepared under the direction ofJeffHartzok. Chief Individual Returns Analysis Section, Individual 
Statistics Branch 1 



2.0 million, or 1.7 percent. Adjusted gross 
income (AGI) grew $434.0 billion, or 9.6 
percent from 1996 to 1997, compared to the 8.3 
percent growth recorded from 1995 to 1996. 
Total tax liability increased 10.9 percent to 
$768.3 billion. Several components of AGI 
showed sizable increases for 1997: net capital 
gain less loss increased 44.8 percent; penalty on 
early withdrawal of savings increased 39.8 
percent; and self-employed health insurance 
increased 38.9 percent. 

This report is divided into six sections. 
Section 1 explains the requirements for filing, 
changes in the law for 1997, 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 1997 



Table A-Selected Income and Tax Items for Selected Years, 1993-1997, in Current and Constant 1990 



Dollars^ 

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





Current dollars 




Item 


1993 


1994 


1995 


1996 


1997 


Percent change, 
199610 1997 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




114.601,819 

66,358,259 
3,858,800 

27,850,427 
7,707,100 

20,393.132 
2,524,937 
4,215,400 

98,003,356 
2,892,120,390 

65,233,312 
131,140,527 

4,691,129 
46,459,032 

24,590,816 
79,728,531 

17,272,312 
11,237,850 

418,739 
4,208,182 

15,633,049 
155,704,680 

14,465,599 
141,576,753 

3,942,860 
2,595,138 

1,705,943 
-3,825,285 

5,130.514 
48.717.807 

4.382.772 
27.080.640 

18.534.595 
270.507.408 

17,441,114 
194,014,034 

13,778,329 
110,852,259 

2,272,407 
-3,665,447 

9,655,286 
27,586,208 

10,412,635 
112,359,437 

5,688,191 
24,649,568 

243,928 
10,657,053 


115,943,131 

66,390,695 
3,562,384 

26,051,305 
5,639,602 

20,507,577 
2,700,590 
2,993.313 

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

65,340,012 
125,169,276 

5,061,511 
48,296.834 

25,235,082 
82,410,237 

17,771,636 
11,853,690 

421,716 
4,397,932 

15,944,127 
166,203,589 

14,808,542 
139,544,718 

4,014,164 
2,743,634 

1,774,653 
-3,188,731 

5,502,525 
55,312,555 

4,777,297 
33.105.103 

19,063.270 
288.967.847 

17.893,506 
205,442,984 

13,995,757 
135,850,869 

2,242,324 
-7,378,101 

8.530,794 
20,285,055 

10,040,115 
112,332,115 

5,891,912 
38,639,292 

257,240 
11,096,943 


118.218,327 

64,774,724 
4,130,001 

24,463,262 
5,975,664 

21,644,177 
4,518,555 
7,102,740 

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

67,028,830 
154,780,535 

5,006,129 
48,518,428 

26,214,195 
94,592,325 

18,251,317 
12,235,548 

427,060 
4,339,781 

15,172,851 
159,343,327 

15,284,562 
166,758,085 

4,678,363 
3,657,121 

1,777,233 
-3,010,038 

5,858.634 
59,840,199 

5,255,882 
37,316,159 

19.778,915 
311.264.612 

18.414.601 
221.053.045 

14,158.755 
148.999.462 

2.219,244 
-7.849.640 

7.985.322 
19.336.423 

10.292.449 
119.291.657 

6.598.033 
45.715,361 

266,129 
12,284,935 


120,351,208 

66,254,999 
4,905,975 

24,579,173 
7,083.225 

21,196,154 
6,954,704 
8,310,882 

102,748,874 
3,375,871,545 

67,159,338 
165,672,554 

5,000,839 
48,216,666 

27,709,581 
104,254,985 

18,352,555 
12,751,223 

415,593 
4,592,121 

15,735,827 
175,903,956 

15,636,286 
245,960,751 

5,428,435 
5,856,183 

1 ,822,035 
-2,284.494 

6,456,820 
70,006,464 

5,831,146 
45,538,743 

20,675,450 
344,907,107 

19,272,307 
238,786,811 

14,371,185 
175,060,227 

2,188,025 
-7,111,985 

7,995,015 
19,326,824 

10,961,473 
130,679,153 

7,365,955 
53,203,171 

279,004 
11,982,578 


122,421,991 

68,781,991 
6,972,994 

24,780,076 
8,475,296 

21,154,656 
8,839,265 
7,705,258 

104,404,985 
3,613,918,456 

67,300,571 
171,700,242 

4,925,914 
49,016,921 

29,507,639 
120,493,432 

19,218,388 
14,094,351 

413,109 
4,965,883 

15,937,575 
185,741,216 

24,240,112 
356,083,267 

N/A 
N/A 

1,744,602 
-1,460,402 

6,751,089 
79,009,673 

6,214,044 
55,182,520 

20,948,184 
382,935,981 

19,495,575 
259,711,251 

14,480.636 
198,823,191 

2,150,954 
-6,847,443 

7,124,100 
17,230,102 

11,351,510 
139,958,629 

8,307,938 
61,557,689 

297,534 
13,170,179 


1,7 




3.8 


Electronically filed returns 


42.1 


Form 1040A returns 


0.8 
19.7 


Form 1040EZ returns - 


-0.2 


Electronically filed returns 


26.9 


Form 1 040PC returns 


-7.3 


Salaries & wages 

Number of returns 


1.6 




7.0 


Taxable interest received 


0.2 




3.6 


Tax-exempt interest 

Number of returns 


-1.5 
1.7 


Dividends in AGI 


6.5 




15.6 


State income tax refund 


4.7 


Amount 

Alimony received 

Number of returns 


10.5 
■0.6 




8.1 


Business or profession net income, less loss 

Number of returns 

Amount 

Net capital gain in AGI less loss 

Number of returns 

Amount 

Capital gam distributions reported on Fomi 1040 


1.2 
5.6 

45.7 
44.8 


Amount 




Sales of properly other than capital assets, net 
gain less loss 
Number of returns 


■4.2 




36.1 


Total IRA distributions ' 


4.7 


Amount 

Number of returns 

Amount 

Total pensions & annuities 


12.9 

6.6 
21.2 

1.3 




11.0 


Number of returns 


1.2 




8.8 


Rents, royalties, partnerships, estates, 
trusts, etc 


0.8 


Amount 

Farm net income less loss 


13.6 
-1.2 




3.7 


Unemployment compensation in AGI 
Number of returns 


■10.9 




■10.8 


Social security benefits (received) 


3.6 


Amount 

Taxable social security benefits in AGI 


7.1 
12.8 




15.7 


Foreign earned income exclusion ' 

Number of returns 

Amount 


6.8 
9.9 



Footnotes at end of table. 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1993-1997, in Current and Constant 1990 
Dollars-Continued^ 



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





Current dollars 




item 


1993 


1994 


1995 


1996 


1997 


Percent change, 
199610 1997 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Net operating loss ■ 

Number of returns 


367,330 
44,021,921 

5,225.702 
19.639.891 

114,524.280 
3,759,964,153 

4.385,422 
8.527.400 

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 

103,801 
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 

4.319.153 
8.388.771 

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 

125,020 
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 

10.521.983 
12,079.287 

104.288.562 

3.092,849,174 

232,716,395 

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 

4.300.722 
8.338.014 

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 

126.323 
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 

4,374,281 
8,627.534 

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 

120.561 
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 


568,443 
51.343.546 

4.737.237 
19.085.136 

122.332.599 
5.016.904.666 

4,068.958 
8,662,694 

13,513,228 
14.868,362 

3.284.842 
3.869.842 

1,189.981 
10,237,623 

918.302 
234,237 

623.646 
6.311.455 

654 
16.361 

118,629 
884,074 

18,785,760 
46,954.680 

4,969.949.986 

36.624.595 
620.810.172 

84.844.302 
441.695.925 

84.844.302 
428,362.726 

11,136,379 
13,333,199 

110,720.898 

3.984.130.897 

241.279.259 

627.825,050 

99.314.519 
3.429.109,165 

99.217,292 
738.819,027 

59,250 
663,002 

99,225,503 
739,482,029 

5,795,530 
2,464,005 

190,343 
41,281 

2,334,015 
4,073,461 


12.8 




3.2 


Ottier income, net gain less loss ' 


0.8 




14.0 


Total income, net gain less loss 
Number of returns 


1.7 
9.6 


Total taxpayer IRA adjustment 
Number of returns 


-7.0 


Amount 

One-tialf of self-employment tax 

Number of returns 


0.4 
2.3 


Amount .'. 

Self-employed heallti insurance 

Number of returns 


5.9 
4.4 


Amount 


38.9 


Keogh retirement plan 

Number of returns 


10.2 




14.0 


Penalty on early withdrawal of savings 

Number of returns 


29.6 


Amount 

Alimony paid adjustment 


39.8 
4.4 


Amount 

Foreign tiousing deductions 
Number of returns 


11.3 
-83.9 




-78.2 


Otrier adjustments 


-1.6 




43.0 


Total statutory adjustments 


2.0 


Amount 


10.1 


Adjusted gross income or loss (AG!) 

Amount 

Total itemized deductions 

Number of returns 


9.6 
3.4 


Amount 


8.4 


Total standard deduction 

Number of returns , 

Amount 


1.0 
3.7 


Basic standard deduction 


1.0 


Amount 

Additional standard deduction 


3.8 
0.8 




0.3 


AGI less deductions 

Number of returns 

Amount 


2.6 
10.2 




1.1 


Exemption amount 


4.8 


Taxable income 

Number of returns . . 


2.8 




11.0 


Tax from table, rate schedules, etc. 

Number of returns 


2.8 


Amount 

Additional taxes 


10,8 
63.5 


Amount , 

Income tax before credits 
Number of returns . 


346.0 
2.8 




10.9 


Child care credit 


-3.0 


Amount 


-2.7 


Credit for elderly or disabled 

Number of returns 

Amount 

Foreign tax credit 

Number of returns 


13.3 
29.7 

10.8 


Amount 


15.1 



Footnotes at end of table. 



Individual Returns 1997 



Table A--Selected Income and Tax Items for Selected Years, 1993-1997, In Current and Constant 1990 



Dollars-Continued^ 

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





Current dollars 




Item 


1993 


1994 


1995 


1996 


1997 


Percent change, 
1995 to 1997 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


General business credit 

Number of returns 


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 

9,599 
30,014 

280,979 
37,372 

2,673,956 
1,392,898 

35.196 
10.316 

93.330.455 
530.328.396 

98.588.932 
426,405.232 

12,379,549 
115,326,360 

15,117,389 
15,536,762 

1,167,281 
1 1 ,830,005 

897,355 
925,295 

51,004 
53,897 

584.651 
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 
376,558 

8.120,873 
6,141,494 

92,092,322 
535,429,841 

12,748.808 
26,227.746 

358,964 
2,212,094 

7,280 
34,596 

347,712 
33.599 

2.832.705 
1,501.808 

220.447 
75.243 

95.432.579 
565.560.681 

100.436.904 
460.687.479 

12,083.839 
115,983.568 

19,017,357 
21,105,158 

1,249,234 
19,752,534 

930.953 
935.083 

30,165 
44,384 

575,317 
157,098 

109,152,732 
518,682,380 

85,089,436 
112,924,413 

82,136,645 
98,539,553 

4,347,767 
14,384,861 

27,639,693 
60,507.951 

4,707.696 
705.246 


267.527 
702.906 

106,592 
458,755 

8,263.198 
6.894,461 

94,020.925 
589.274.192 

12.850.372 
26,678,859 

414,106 
2,290,576 

7,416 
51,517 

267,601 
43,651 

3,039,096 
1,780,113 

193,751 
124,693 

97.461,757 
620.965.853 

102,435.220 
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 
57.482 

519.653 
123.815 

111.098.854 
670.131.074 

85,348,771 
119,452,121 

82.744.440 
104.537,379 

3.671.555 
14.924,742 

29,734,331 
71,153.015 

5,177,201 
856,106 


297,511 
742,891 

117.414 
659.545 

8.583.103 
7.740.814 

96.051.501 
658,983.353 

13,217.169 
28.094.894 

477.898 
2.812.746 

12.207 
70.167 

286.945 
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 

19.463,835 
28,825.258 

1.422.548 
32.447.235 

1.178.757 
1.313.451 

87.976 
60.178 

513.815 
108.550 

112.926.241 
737.610.226 

86.492.205 
128.964.442 

83.668,927 
111,680,967 

3,862,330 
17,283,475 

30,601,519 
85,337,201 

5,530,812 
955,207 


306,254 
825,320 

118,571 
681,282 

8.712.145 
8.410.868 

98.794.570 
■731.071.151 

13.515.150 
29,738.153 

518.072 
4,005,101 

26,922 
133,018 

267,055 
27,825 

3,415,245 
2,335,845 

239,664 
122,398 

102,359,516 
758,290,921 

106,483,908 
582.124,212 

12,766,410 
152,584,233 

19,391,179 
30.388.582 

1.597,435 
38.918.434 

1.257.552 
1.399.705 

68.097 
55.227 

445.633 
101.328 

115.138.784 
815.571.720 

88.311.237 
140.110,378 

85,381,040 
119,706,937 

4,109,601 
20,403,441 

31,198,382 
93,909,641 

5,920,839 
1,080,062 


2.9 




11.2 


Prior year minimum tax credit 


1.0 




1.8 


Total credits = 

Number of returns 

Amount 


1.5 
8.7 


Income tax less credits' 
Number of returns 


2.9 


Amount 


10.9 


Self-employment tax 


2.3 




5.8 


Alternative minimum tax 

Number of returns 


29.3 


Amount 

Recapture taxes 
Number of returns 


42.4 
120.5 


Amount 


89.E 


Social security. Medicare tax on tip income 
not reported 

Number of returns 

Amount 


-6.9 
-13.3 


Tax on qualified retirement plans 

Number of returns 


-0.6 


Amount 


6.7 


Advanced earned income credit payments 


24.8 




33.4 


Total tax liability 

Number of returns 


2.7 


Amount 


10.9 


Number of returns 


2.2 


Amount 

Estimated tax payments 


9.2 
3.5 


Amount 


14.8 
-0.4 


Amount 

Payment v^ith an extension request 
Number of returns 


5.4 
12.3 


Amount 

Number of returns . . . 


19.9 
7.5 


Amount 


6.6 


Other payments: 
Form 2439 
Number of returns 


-22.6 


Amount 


-8.2 


Form 4135 

Number of returns 

Amount 


-13.3 
-6.7 


Total payments 


2.0 


Overpayment, total 

Number of returns.. 


10.6 
2.1 


Amount 


8.6 


Overpayment refunded 

Number of returns 


2.0 




7.2 


Refund credited to next year 


6.4 




18.1 


Tax due at time of filing 

Number of returns 


2.0 


Amount 


10.0 


Tax penalty 

Number of returns . .. . 


7.1 


Amount 


13.1 



Footnotes at end of table 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1993-1997, in Current and Constant 1990 



Dollars-Continued^ 

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



Constant 1990 dollars 



1995 



Percent change, 
1996 to 1997 



P) 



(8) 



(9) 



(10) 



(11) 



All returns' 

Form 1040 returns 

Electronically filed returns.. 
Form 1040A returns 

Electronically filed returns. 
Form 1040EZ returns 



Electronically filed returns 

Form 1040PC returns 
Salaries & wages 

Number of returns 

Amount ..,;, 

Taxable interest received 

Number of returns 

Amount 

Tax-exempt interest 

Number of returns 

Amount-, 

Dividends in AGI 

Number of returns 

Amount 

State income tax refund 

Number of returns 

Amount 
Alimony received 

Number of returns 

Amount 

Business or profession net income, less loss 

Number of returns ; 

Amount 

Net capital gam in AGI less loss 

Number of returns 

Amount 
Capital gam distributions reported on Form 1040 

Number of returns 

Amount 

Sales of property ottier tfian capital assets, net 
gain less loss 

Number of returns 

Amount 

Total IRA distributions 

Number of returns ^ 

Amount 

Taxable IRA distributions in AGI 

Number of returns , 

Amount 

Total pensions & annuities 

Number of returns 

Amount 

Taxable pensions & annuities in AGI 

Number of returns 

Amount 

Rents, royalties, partnerships, estates, 
trusts, etc 

Number of returns 

Amount 

Farm net income less loss 

Number of returns 

Amount 

Unemployment compensation in AGI 

Number of returns 

Amount 

Social security benefits (received) 

Number of returns 

Amount 

Taxable social security benefits in AGI 

Number of returns 

Amount 

Foreign earned income exclusion * 

Number of returns 

Amount , 



114.601,819 

66.358,259 
3.858,800 

27,850.427 
7,707.100 

20,393,132 
2,524,937 
4,215,400 

98.003,356 
2,614,937,061 

65,233.312 
118,571.905 

4,691.129 
42,006.358 

24,690.816 
72,087,370 

17.272,312 
10,160,805 

418,739 
3,804,866 

15,633,049 
140.781.808 

14,465.599 
128,007.923 

3,942,860 
2.346,418 



1.705.943 
-3.458,666 



5,130,514 
44,048.650 



4,382.772 
24,485.208 



18,534.595 
244,581.743 



17,441,114 
175,419,561 



13,778,329 
100,228,082 



2,272,407 
-3,315,052 



9,655,286 
24,942,322 



10.412,635 
101,590,811 



5,688,191 
22,287,222 



243,928 
9,635672 



115,943,131 

66,390,696 
3,562,384 

26,051,305 
5.639.602 

20,507,577 
2,700,590 
2,993313 

99,356.244 
2,669,116.143 

65,340,012 
111,260,384 

5,061,511 
42,589,801 

25,235,082 
72.672,167 

17.771,636 
10,452,989 

421,716 
3,878,247 

15,944.127 
146,564,011 

14,808,542 
123,055,307 

4,014,164 
2,419,430 



1,774,653 
-2,811,932 



5,502.525 
48,776.504 



4,777.297 
29,194,094 



19,063,270 
254,821,735 



17,893,606 
181,166,653 



13,995,757 
119,806,763 



2.242,324 
-6,506,262 



8.530,794 
17.888.056 



10,040.115 
99,058,302 



5,891.912 
34,073,450 



257,240 
9,785,664 



118,218,327 

64,774,724 
4,130,001 

24,463,262 
5,975,664 

21.644,177 
4,618,555 
7,102,740 

101,138,551 
2,745,674,587 

67,028,830 
132,744,885 

5,005,129 
41,611.002 

26,214,195 
81,125.493 

18,261,317 
10,493,509 

427,060 
3,721,939 

16,172,851 
145,234,414 

15,284,562 
143,017,226 

4,678.363 
3,136,467 



1,777,233 
-2.581,508 



5,858,634 
51,320,925 



5,255,882 
32,003,575 



19,778,915 
266,950,782 



18,414,601 
189,582,371 



14,158,755 
127,786,846 



2,219,244 
-6.732,110 



7,985,322 
16.583.553 



10.292.449 
102,308.454 



6.598,033 
39,206,999 



266,129 
10 535,965 



120,351,208 

66,264,999 
4.905,975 

24,579,173 
7,083,225 

21,196,154 
6,964.704 
8,310,882 

102,748,874 
2,814,059,621 

67,159.338 
138.060.470 

5.000.839 
40.180.555 

27.709,581 
86,879,155 

18,352,565 
10,526,019 

415,593 
3,826,768 

16,735,827 
147,419,963 

16,636,286 
204,967.293 

5,428,435 
4,880,153 



1,822,036 
-1,903,745 



6,456,820 
58,338,720 



5,831,146 
37,948,953 



20,675,450 
287.422,589 



19,272.307 
198.989.009 



14.371,185 
145,883,523 



2,188,025 
-5,926,654 



7,995,015 
16,105,687 



10,961.473 
108,899,294 



7,365,955 
44,335,976 



279,004 
9,985.482 



122,421,991 

68,781,991 
6,972,994 

24,780,076 
8.475.296 

21.154.656 
8,839,265 
7.705,268 

104,404.985 
2.942.930.339 

67,300,571 
139,821,044 

4,925,914 
39,916,059 

29,507,639 
98,121,687 

19.218,388 
11.477,485 

413.109 
4.043.879 

16,937,575 
152,059,394 

24,240,112 
289,970,087 

N/A 
N/A 



1.744,602 
-1.189,252 



5,761,089 
64,340,125 



6,214,044 
44,936,906 



20,948,184 
311,837,118 



19,496,575 
211,491,247 



14,480,636 
151,908,136 



2,160,954 
-5,575,094 



7,124,100 
14,031,028 



11,351,510 
113,972,825 



8,307,938 
50,128,411 



297,534 
10,724,901 



(12) 



1.7 
3.8 
42,1 
0.8 
19,7 
-0.2 
26.9 
-7.3 

1.6 
4.6 

0.2 
1.3 

-1.5 
-0.7 

6.5 
12.9 

4.7 
8.0 

-0.6 
5.7 

1.2 
3.2 

45.7 
41.5 



-4.2 
37.5 



4.7 
10.3 



6.6 
18.4 



1.3 
8.5 



1.2 
6.3 



0.8 
11.0 



-1.2 
5.9 



-10.9 
-12.9 



3.6 
4.7 



12.8 
13.1 



6.6 
7.4 



Footnotes at end of table 



Individual Returns 1997 



Table A-Selected Income and Tax Items for Selected Years, 1993-1997, 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 


1993 


1994 


1995 


1996 


1997 


Percent change. 
1996 to 1997 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Net operating loss ' 


357,330 
39,802,822 

5,225,702 
17,757,587 

114.524,280 
3.399.505.925 

4.385.422 
7,710,127 

12.486.990 
10.729.789 

2,944,725 
1,899,850 

947,949 
7,378,110 

691,586 
95,142 

628,100 
4,796,759 

2,479 
15,595 

103,801 
488,789 

17,179.519 
33,114,171 

3,356,491,754 

32,821,464 
443.402.991 

80.840.916 
345.510,348 

80.840.916 
335.357.500 

10.547.983 
10.152.848 

102.468.642 

2.645.281.223 

232,920,023 

488,734,297 

90,831,069 
2,218,393,043 

90,737,061 
459,637,669 

73,274 
483,455 

90,754,509 
460,121,124 

5,090,070 
2.314.032 

223,053 

44,321 

1.292.596 
2,005,303 


431,277 
41.486.113 

5,453,748 
19,325,586 

115,831,790 
3.480.265,674 

4,319,153 
7,397,505 

12.734,753 
11.556,262 

1.483.157 
1.043.770 

995.844 
7,226.356 

635.445 
120,840 

639,000 
4,852,091 

4,312 
44,968 

125,020 
865,295 

17.859.335 
34.482.646 

3.445.783,027 

33.017,754 
435.321,048 

81.947,182 
350.182,001 

81.947,182 
339.530,072 

10.621,983 
10.651,929 

104,288.552 

2,727,380,224 

232,716,395 

496,083.803 

92,793.239 
2.290,987,713 

92,689,014 
477,017,656 

100.985 
558,477 

92,701,755 
477,576,133 

6,011,648 
2.227,206 

222,358 
41,094 

1,545,691 
2,036,109 


505,303 
42,307,875 

4,623,440 
13,308.848 

118,113,441 
3,628.210,285 

4.300,722 
7.150,955 

12,849,084 
11,442,376 

3,011,145 
2,230.828 

1.032.102 
7,490.690 

803.838 
174,838 

567.947 
4,481,616 

5,755 
98,301 

126.323 
737.846 

18,208,887 
35,282,656 

3,592,927,629 

34,007,717 
452,293,340 

83,222,737 
354.703.801 

83.222.737 
344,138,374 

10,809,600 
10,565.427 

106.211.028 

2.852.915.003 

237.154,486 

501,294,585 

94,512,292 
2.413.230.177 

94.482.512 
510.929,749 

55,179 
354,123 

94.497.909 
511.293.871 

5.964,253 
2.159.487 

251.524 
41,190 

1.730,566 
2,543,150 


503,913 
41.457,552 

4.598.350 
13,950,900 

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

4,374,281 
7,189,512 

13.204.164 
11.703,457 

3,147.032 
2,321.152 

1,079,413 
7,482,818 

708.631 
139.507 

597.157 
4.723.474 

4.055 
62.549 

120.561 
515.142 

18,424,901 
35,539,111 

3.779.978.743 

35.414.589 
477.117.744 

83.996.917 
355.085.81 1 

83,995,917 
344.007,486 

11,042,761 
11,078,325 

107,919,330 

3.013,229,889 

238.525,393 

499,050.564 

96.576.755 
2.574.722.824 

96,513,834 
555,479,582 

36,237 
123,892 

96.522,237 
555.503.473 

5.974.146 
2.109.486 

168.012 
26,530 

2.105.799 
2.949,029 


568,443 
41,810,705 

4,737,237 
15.541,642 

122.332.599 
4.085,427,252 

4,058,958 
. 7,054,311 

13.513,228 
12.107,787 

3.284.842 
3.151.337 

1,189.981 
8,335,827 

918,302 
190,747 

523,546 
5.139.621 

654 
13.323 

118.629 
719.930 

18,785,760 
38,235,710 

4,047.190.542 

36,624.595 
505.545,743 

84,844,302 
359,687.235 

84,844.302 
348,829,581 

11,135,379 
10,857,654 

110,720,898 

3,244,406,268 

238,625,393 

511,258,184 

99.314,519 
2.792.434,173 

99,217,292 
601,644,159 

59,250 
539,904 

99,225,503 
602,184,063 

5,795,530 
2,005.519 

190,343 
33,616 

2,334.015 
3,317.151 


12.8 


Amount 

Other income, net gain less loss ' 

Number of returns - 


0.9 

0.8 

11.4 


Total income, net gain less loss 

Number of returns . 

Amount 

Total taxpayer IRA adjustment 

Number of returns 


1.7 
7.1 

-7.0 




-1.9 


One-half of self-employment tax 

Number of returns 


Z3 


Amount 


3.S 


Self-employed health insurance 


4.4 


Amount 

Keogh retirement plan 


35.8 
10.2 


Penalty on early withdrawal of savings 
Number of returns . ... ..... 


11.4 
29.6 


Amount 


36.6 


Alimony paid adjustment 

Number of returns 


4.4 


Amount 

Foreign housing deductions 


8.8 
-83.9 


Amount ... 


-78.7 


Other adjustments 


-1.6 


Amount 

Total statutory adjustments 

Number of returns 


39.8 
2.0 


Amount 

Adjusted gross income or loss (AGI) 

Amount 

Total itemized deductions 

Number of returns 


7.6 
7.1 
3.4 




6.0 


Total standard deduction 


1.0 


Amount - 

Basic standard deduction 

Number of returns 


1.3 
1.0 


Amount 


1.4 


Additional standard deduction 


0.8 




-2.0 


AGI less deductions 

Number of returns 


2.6 




7.7 


Number of exemptions 


0.0 


Exemption amount 

Taxable income 


2.4 
2.8 


Amount 

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


8.5 
2.8 


Amount 


8.3 


Additional taxes 

Number of returns 


63.5 


Amount 

Income tax before credits 
Number of returns 


335.8 
2.8 




8.4 


Child care credit 


-3.0 


Amount 


-4.9 


Credit for elderly or disabled 


13.3 


Amount 


26.7 


Foreign tax credit 
Number of returns 


10.8 


Amount 


12.5 



Footnotes at end of table. 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 1993-1997, in Current and Constant 1990 



Dollars-Continued^ 

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





Constant 1990 dollars ' 




Item 


1993 


1994 


1995 


1996 


1997 


Percent change. 
1996 to 1997 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


General business credit 

Number of returns 


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 

584.551 
140.433 

107.125.726 
523.959.703 

82.403.149 
89.398.776 

79.275.446 
76.651,780 

4.524.588 
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 


306.254 
672.899 

118.571 
554.790 

8.712.146 
6.849.241 

98.794.570 
595.334.822 

13.515.150 
24.216.737 

618.072 
3.261.483 

26.922 
108.321 

267.055 
22.660 

3,415.245 
1.902.154 

239.664 
99.673 

102.359.516 
625.644.072 

106.483.908 
474.042.518 

12.766.410 
132.397.584 

19.391.179 
24.746,402 

1,597.435 
31,692.536 

1.267.562 
1.139.825 

68,097 
44.973 

445.633 
82.515 

115.138.784 
664.146.352 

88.311.237 
114.096.399 

85.381,040 
97.481.219 

4.109.601 
16.615.180 

31.198.382 
76.473.649 

5.920.839 
879.529 


i9 




8.7 


Prior year minimum tax credit 


1.0 


Amount 

Total credits ■ 

Number of returns 

Amount 

Income tax less credits' 


-0.6 

1.5 
6.2 

2.9 


Amount 


8.4 


Self-employment tax 


2.3 


Amount 

Alternative minimum tax 

Number of returns 

Amount 

Recapture taxes 


3.4 

29.3 
39.1 

120.5 




85.3 


Social security. Medicare tax on tip income 
not reported 

Number of returns 

Amount 

Tax on qualified retirement plans 

Number of returns 

Amount 

Advanced earned income credit payments 

Number of returns 

Amount 

Total tax liability 

Number of returns i 


-6.9 
-15.3 

-0.6 
4.3 

24.8 
30.4 

2.7 


Amount 

Income tax v^ithheld 


8,3 
2.2 




6.7 


Estimated tax payments 

Number of returns 

Amount 

Earned income credit' 

Number of returns 

Amount 


3.5 
12.2 

-0.4 
3.0 


Payment with an extension request 
Number of returns 


12.3 


Amount 


17.2 


Excess social security tax withtield 

Number of returns 


7.5 


Amount 


4.1 


Other payments 
Form 2439 
Number of returns 


-22.6 


Amount 


-10.3 


Form 4136 

Number of returns 

Amount 

Total payments 
Number of returns 


-13.3 
-8.9 

2.0 
8.0 


Overpayment, total 

Number of returns '„ 


2.1 


Amount 


6.2 


Overpayment refunded 


2.0 




4.7 


Refund credited to next year 

Number of returns 

Amount 


6.4 
15.4 


Tax due at time of filing 


2.0 


Amount 

Tax penalty 
Number of returns 


7.5 

7.1 


Amount 


10.5 



' All Items correspond to the Fomn 1040 line items Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3 N/A = Not applicable 

' Line 21 on Form 1 040 consists of other income minus foreign earned income exclusion and net operating loss 

' Total credits includes the values for mortgage interest tax credit and "olher credits" not tabulated here 

' Total tax liability 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 included in table A The value can be found in table 3 3 

' Inflation-adjusted data were calculated using the consumer price index in the "Economic Report of the President." February 1997. Table B-59; based on 1990=100 when 1990CPI-U = 130 

1997CPI-U = 160 5. 1996CPI-U = 156 9 1995CPI-U= 152 4. 1994CPI-U = 148 2; 1993CPI-U = 144 5 
• All returns for 1 995 includes 233.424 Form 1 040T returns. 



Individual Returns 1997 



Figure 1 -General Filing Requirements 






Marital Status 


Filing Status 


Age 


Gross Income 


Single (Including divorced and 
legally separated) 


Single 


under 65 
65 or older 


$6,800 
$7,800 


Head of household 


under 65 
65 or older 


$8,700 
$9,700 


Married with a child and living 
apart from spouse during the last 
six months of 1997 


Head of household 


under 65 
65 or older 


$8,700 
$9,700 


Married and living with spouse at 
the end of 1997 (or on the date 
spouse died) 


Married, joint return 


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


$12,200 
$13,000 
$13,800 


Married, separate return 


any age 


$2,650 


Married, not living with spouse at 
the end of 1997 (or on the date 
spouse died) 


Married, joint or separate return 


any age 


$2,650 


Widowed in 1995 or 1996 and not 
remarried in 1997 


Single 


under 65 
65 or older 


$6,800 
$7,800 


Head of household 


under 65 
65 or older 


$8,700 
$9,700 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 


$9,550 
$10,350 



Requirements for Filing 

The filing requirements for Tax Year 1997 
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 1997 if he or she: 

1. was liable for any of the following taxes: 

• social security or Medicare tax on unre- 
ported 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 from 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 $4,150 



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

• Earned income was more than $5,150 ($6,150 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 $4,150) 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 $3,450, 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 $4,250 ($5,050 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 $3,450) 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. 



• tax from medical savings accounts (MSA); 

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 and Medicare 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 refund of tax withheld, or take 
advantage of the earned income credit. 



10 



Individual Returns 1997 



Changes in Law 

Major changes in effect for Tax Year 1997 
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. 

Adoption Credit 

A taxpayer who paid qualified adoption 
expenses in 1997 and the adoption was final in 
or before 1997 was able to take a tax credit. 
The credit could have been as much as $5,000 
for each child ($6,000 for a child with special 
needs). 

Capital Gain Distributions 

Beginning with Tax Year 1997, all capital 
gain distributions had to be reported on the 
Schedule D, even if there were no other capital 
gains or losses. 

Capital Gain Rate 

The maximum long-term capital gains tax 
rate for most sales or exchanges of properties 
after May 6, 1997 was reduced to 20 percent 
(10 percent for taxpayers in the 15-percent tax 
bracket). Sales or exchanges before May 7, 
1997 or after July 28, 1997 for assets held more 
than a year but less than 18 months were still 
taxed at the 28-percent rate. Gains from the 
sale of certain depreciable real property was 
taxed at a 25-percent rate. Therefore, for 1997, 
the long-term capital gain tax rate could be 10- 
percent, 20-percent, 25-percent, or 28-percent. 

Earned Income Credit 

The income eligibility level and amount of 
the earned income credit (EIC) for 1997 was 
adjusted for inflation. If a taxpayer's "earned 
income" and modified adjusted gross income for 
1997 were both less than $25,760 and the 
taxpayer had one qualifying child living with 
them, the credit could be as much as $2,210. If 
the taxpayer had two or more qualifying 
children living with them and earned less than 
$29,290, the credit could be as much as $3,656. 



For those taxpayers with no qualifying children 
and earned less than $9,770, the credit could be 
as much as $332. 

Modified AGI did not include the losses 
from sales of capital assets, estates and trusts, 
rents and royalties, and 50 percent of business 
losses. Also, taxpayers with investment income 
totaling more than $2,250 were not eligible to 
receive the EIC. Investment income included 
interest (taxable and tax-exempt), dividend 
income, and capital gain net income. 

Exemption Amount 

Indexing for inflation allowed a taxpayer to 
claim a $2,650 deduction for each exemption to 
which he or she was entitled for 1997, an 
increase over the $2,550 allowed for 1996. The 
AGI threshold for the limitation of exemption 
amounts was also indexed for inflation, 
increasing from $117,950 to $121,200 for 
single filers; $176,950 to $181,800 for married 
persons filing jointly and surviving spouses; 
$147,450 to $151,500 for heads of household; 
and $88,475 to $90,900 for married persons 
filing separately. The phaseout of the deduction 
for exemptions was completed at AGI levels 
above $243,700 for single filers; $304,300 for 
married persons filing jointly and surviving 
spouses; $274,000 for heads of household; and 
$152,150 for married persons filing separately. 
Above these levels, no deduction for exemptions 
was allowed. 

Individual Retirement Arrangements 

Married couples filing a joint return could 
contribute up to $2,000 to each spouses IRA, 
even if one spouse had minimal or no 
compensation. Therefore, the total combined 
IRA contributions could be up to $4,000 for a 
year. In previous years the maximum 
contributions was $2,250 if one spouse had no 
compensation 

Itemized Deductions 

If a taxpayer's AGI was greater than 
$121,200 ($60,600 if married filing separately), 
his or her itemized deductions may have been 



Introduction and Changes in Law 



11 



limited; tlie ttiresliold was increased from 
$117,950 ($58,975) for 1996, 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. 

Medical Savings Account Deduction 

Certain taxpayers who were covered only by 
a high-deductible health plan were able to 
participate in the medical savings account 
program. The taxpayer was allowed to take a 
deduction of up to $1,462.50 ($3,375 for a 
family) a year for contributions to a medical 
savings account. 

Sale of a Home 

Taxpayers who sold their main homes after 
May 6, 1997, were able to exclude from income 
up to $250,000 ($500,000 for married couples 
filing a joint tax return) of the gain on the sale 
of their homes. 

Self-Employed Health Insurance 
Deduction 

The maximum percentage of self-employed 
health insurance premiums that a taxpayer could 
deduct as an adjustment to income rose to 40 
percent, up from 30 percent in 1996. 

Self-employment Tax 

The ceiling on taxable "self-employment 
income" was raised for 1997, to $65,400 for the 
social security portion (12.4 percent) of the self- 
employment tax. The limit was $62,700 for 
1996. 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.") 

Standard Deduction 

The standard deduction increased for 1997 
as a result of inflation indexing. For single 
filers, the standard deduction rose from $4,000 
to $4,150; for married persons filing jointly or 
surviving spouses, from $6,700 to $6,900; for 
married persons filing separately, from $3,350 
to $3,450; and for heads of household, from 
$5,900 to $6,050. The basic standard deduction 
claimed by filers who were dependent children 
of other taxpayers remained at $650 for 1997. 
Taxpayers who were age 65 or over or blind 
could claim an additional standard deduction 
amount of $800 or $1000 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 legislation of the 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 



12 



Individual Returns 1997 



Figure 3.-Calculation of the 1979 
Income Concept for 1997 



1979 Total Income Concept= 

Salaries and wages^ 

plus (+): 

interest' 

dividends' 

taxable refunds' 

alimony received' 

sale of capital assets, net gain less loss' 

other gains or losses (Form 4797)' 

net business income or loss' 

net fann 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 famn 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 m AGI fof Tax Year 1997 

Not fully included in AGI lor Tax Year 1997, 

Not included in AGI for Tax Year 1 997 



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, annuities, 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 
computing AGI, was added back. 

Deductions that could be subtracted in the 
calculation 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 
1994, 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 



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, 1997 

[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 


1 997 Adjusted Gross Income 


1979 Income Concept 


1997 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) 




122,421,991 

28,268,832 

24.567,930 

18,009,668 

12.966,743 

9,787.857 

7.456.806 

5.554.540 

3.962.455 

2.691.283 

1,970.079 

2.764.817 

1,331.825 

782.537 

498.720 

910.335 

323.994 

167.405 

261.708 

144.459 


4,969,950 

83,431 
363,126 
444,278 
450,252 
437,634 
408,355 
359,260 
296,334 
227,914 
187,064 
306.976 
181.378 
126.385 

93.072 
218.492 
111.471 

74.351 
176.670 
423.507 


122,421,991 

27,963,057 

24,390,630 

18,445,734 

13,415,987 

9,820,131 

7,344,278 

5,229,986 

3,770,803 

2,635,794 

1,928,983 

2.714,429 

1.373,706 

816.933 

533.520 

1.030.883 

359.957 

195.590 

293.705 

157.887 


5,057,116 

80.358 
351,275 
455,208 
465,185 
439,628 
402,324 
338,258 
281,615 
223,331 
182,919 
301 ,606 
187,359 
131,903 

99,718 
247,563 
123.929 

86.744 
198.919 
449.274 


104,404,985 

22.224,372 

19.941.162 

15.692.166 

11.668.852 

8.903.924 

6.818.541 

5.016.854 

3.600.611 

2.432.614 

1.784.248 

2.485.868 

1.195.991 

677.531 

434.810 

767,250 

274,758 

1 40,644 

222,459 

122,332 


3,613,918 

114.736 

274.341 

359.372 

371,925 

361.282 

335.046 

287,723 

238.313 

179,257 

147,277 

229,495 

128,389 

82,830 

59,619 

132,111 

63,238 

39,624 

85,575 

123,768 


104,404,985 

22,113,951 

19,875.221 

15,771,943 

11.920.729 

8.925.224 

6.711.601 

4.792.961 

3.493.813 

2.444.440 

1,734.992 

2,489,782 

1,232,889 

710,201 

460,668 

875,207 

302,940 

164,824 

250,180 

133,420 


3,613,918 


Under$10.000 

$10,000 under $20.000 

$20,000 under $30.000 

$30 000 under $40 000 


112.055 
273.849 
362.089 
379 969 


$40 000 under $50 000 


362.855 


$50 000 under $60 000 


335.029 


$60 000 under $70 000 


278.438 


$70,000 under $80,000 

$80 000 under $90 000 


232.051 
178.568 


$90 000 under $100 000 


143.394 


$100 000 under $125 000 


227.141 


$1 25 000 under $1 50 000 


126.577 


$150 000 under $175 000 


83.522 


$175 000 under $200 000 


60.124 


$200 000 under $300 000 


137.692 


$300 000 under $400 000 


65.021 


$400 000 under $500 000 


40.969 


$500 000 under $1 000 000 


88.088 


$1,000,000 or more 


126,487 




Taxable interest received 


Dividends in AGI 


Dividends received 


Size of 


1 997 Adjusted Gross Income 


1979 Income Concept 


1 997 Adjusted Gross Income 


1 979 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) 




67,300,571 

9.262,646 

9,698,207 

8,660.558 

7.805.470 

6.896.742 

5.705.316 

4,628,904 

3.461,529 

2.467.846 

1.836.540 

2.595.203 

1.273.247 

753.979 

483.209 

885.966 

317.600 

165.499 

258.489 

143.620 


171,700 

10.886 

17.926 

14.167 

11.966 

11.679 

9.767 

9.238 

7.658 

6.069 

4.319 

9.540 

5.197 

4.373 

3.320 

8.812 

4.111 

2.885 

7.759 

22.029 


67,300,571 

9.046.202 

9.468.240 

9.020.671 

8.230.209 

6.950.230 

5.578.362 

4,360,123 

3,308,188 

2,382,212 

1,796,087 

2,562,593 

1,306,222 

783,565 

515,043 

1,000,513 

351,757 

193,182 

290,136 

157,035 


171,700 

10.762 

17.577 

16.502 

15.279 

11.268 

10.379 

7.728 

5.936 

5.045 

4.638 

8.267 

4.985 

4.229 

3.400 

8.691 

4.235 

2.898 

7.732 

22.148 


29,507,639 

3,689,590 

3,345,027 

2,907,674 

2,762,689 

2,719,875 

2,448,639 

2,207,032 

1,822,960 

1,301,049 

1.103.977 

1.760.354 

921.788 

577.821 

393.927 

741.205 

278.941 

149.619 

238.766 

136.709 


120,493 

4,333 
6,294 
6,060 
5,550 
5,773 
5,333 
5,563 
5,733 
4,872 
4,111 
8,242 
5.983 
4.204 
3.495 
8.907 
4.611 
3.303 
7.856 
20.272 


29,507,639 

3,599,666 

3,178,810 

3,132,036 

2,981,527 

2,759,557 

2,432.306 

2.001.250 

1 .694.644 

1.315.197 

1.038.417 

1.713.236 

925.810 

612.754 

412.426 

809.674 

310.842 

173.490 

266,545 

149,452 


120,493 


Under $10 000 


4,356 


$10,000 under $20,000 

$20,000 under $30,000 


6,245 
7,254 


$30 000 under $40.000 

$40,000 under $50 000 


6,619 
6,416 


$50,000 under $60.000 


5.931 


$60,000 under $70 000 


5,250 


$70,000 under $80,000 


4,733 


$80,000 under $90,000 

$90,000 under $100,000 

$100,000 under $125,000 

$125,000 under $150.000 


4,670 
3,965 
7,321 
5,029 


$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 


4,275 
3,431 
8,587 
4,824 
3,285 
7,858 


$1,000,000 or more 


20,443 




Bus 


mess or professio 


n net income less 


loss 




Sales of ca 


pital assets 




Size of 


1 997 Adjusted Gross Income 


1979 Income Concept 


1997 Adjusted 


Gross Income 


1979lncor 


ne 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) 


All returns, total 


16,937,575 

3.101,014 

2,784.571 

2.046.269 

1.830.714 

1.495.091 

1,272.503 

1,031.256 

708.675 

505.759 

395.484 

594.126 

341.726 

193.863 

128.421 

270.432 

89.134 

47.246 

66,500 

34,793 


186,741 

5.549 
17.554 
13.737 
13,093 
13.412 
11.762 
11.500 
6.189 
8.093 
6.382 
12.485 
11.420 
8.210 
7.295 
15,669 
7,645 
3.810 
6,906 
5,028 


16,937,575 

2,928.685 

2.754.147 

2.075.415 

1.854.403 

1.567,017 

1.294.410 

979.478 

690.897 

497.740 

402.179 

622.726 

338.477 

202.647 

143.947 

310.730 

102.536 

56.023 

76.303 

39.817 


186,741 

3.956 

16.103 

13.150 

11.984 

13.074 

10.585 

10.800 

8.120 

6.374 

6.899 

12.710 

11,247 

8,152 

7,613 

18,519 

8,134 

5,200 

7,735 

6,386 


24,240,112 

3,177,033 

2.503,579 

2.276.043 

2.162.427 

2.167.517 

1.845.205 

1.770.842 

1.439.081 

1.087.816 

941.469 

1.538.864 

878.816 

544.487 

383.418 

722.678 

276.903 

146.784 

239.014 

138.138 


356,083 

8.725 

4.705 

5.324 

5.359 

6.644 

6.752 

8.443 

7.228 

7.735 

6.504 

14.800 

11,792 

9,851 

7,609 

22.939 

14,758 

11.422 

32.166 

163,328 


24,240.112 

3.090.004 

2.396.338 

2.460.905 

2,345.997 

2.187.449 

1.868.549 

1.576.823 

1.353.333 

1.095.172 

882.101 

1.492.501 

856.440 

567.322 

392.906 

794.155 

300.949 

166.882 

261.795 

150.491 


356,083 


Under $10,000 , 


8,763 


$10,000 under $20,000 


4,478 


$20,000 under $30 000 


6,272 


$30,000 under $40 000 


6,343 


$40,000 under $50.000 

$50,000 under $60.000 


7,199 
7,556 


$60,000 under $70 000 


7.893 


$70,000 under $80.000 


7.223 


$80,000 under $90.000 ; 


7.196 


$90,000 under $100,000 


6.450 


$100,000 under $125,000 


13.553 


$125,000 under $150,000 


11.300 


$150,000 under $175 000 


9.405 


$1 75 000 under $200 000 


7.306 


$200,000 under $300,000 


22.922 


$300 000 under $400 000 


14.931 


$400,000 under $500,000 


11.356 


$500,000 under $1 000 000 


31.783 


$1,000,000 or more 


164.155 



Footnotes at end of table 



14 



Individual Returns 1997 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1997-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 1 


3SS loss 


Size of 


1 997 Adjusted Gross Income 


1979 Income Concept 


1997 Adjusted Gross Income 


1 979 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) 


All returns, total 


10,176,040 

930,439 

1,288,717 

1,183,490 

1,073.525 

993.814 

861.729 

702.381 

651.957 

436.214 

335.045 

599.387 

321.396 

173.471 

121.659 

203.256 

100.347 

50.769 

91.373 

57,071 


22,366 

-1.559 

1.155 

473 

472 

252 

53 

408 

161 

575 

485 

1.378 

1.284 

1.678 

1.071 

3.070 

2,130 

1,301 

3,174 

4,805 


10,176,040 

892,501 

1,253,624 

1,250,161 

1,128,888 

1,034,866 

822.188 

652.071 

628.261 

438.544 

319.947 

56S.256 

334,593 

180.272 

123.237 

228.019 

105,671 

57,199 

96,795 

62,947 


22,366 

-1,598 

1,108 

772 

953 

55 

153 

582 

-197 

591 

661 

1,120 

1.271 

1,443 

1,043 

3,109 

1,987 

1,356 

3,169 

4,788 


6.032,483 

507.761 
454,466 
437,720 
449,988 
442,623 
423,785 
358,692 
333,953 
294,320 
243,146 
471,618 
327,720 
227,895 
161,808 
366,309 
165,971 
94,707 
170,316 
109,586 


168,323 

-13,781 

291 

1,499 

1,398 

1,682 

2,865 

2,265 

2,595 

2,965 

3,156 

6,(568 

6,407 

6,521 

5,787 

17,131 

11,877 

9,668 

27,489 

72,427 


6,032,483 

505,940 
427,594 
446,611 
483,638 
452,137 
417,321 
353,297 
292,385 
295,928 
249,595 
449.200 
326.109 
227.557 
155.463 
377,767 
171,837 
102,816 
180,318 
116,769 


168 323 


Under $10 000 


-13 956 


$10,000 under $20,000 


280 


$20 000 under $30 000 


1 203 


$30,000 under $40,000 , 


1.581 


$40,000 under $50,000 


1.444 


$50 000 under $60 000 . . . 


2 338 


$60 000 under $70 000 '. 


2 775 


$70,000 under $80,000 '. 


2,472 


$80 000 under $90 000 


2 576 


$90 000 under $100 000 


2 025 


$100,000 under $125,000 

$125,000 under $150,000 

$150,000 under $175,000 


6,518 
6,536 
5,812 


$175,000 under $200 000 


5 861 


$200 000 under $300 000 


17 439 


$300 000 under $400 000 


12 486 


$400,000 under $500,000 


9,874 


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


27.971 
73.091 




Nondeductible 


passive losses 




Estate and trust net income less toss 


Size of 


1997 Adjusted Gross Income 


1979 Income Concept 


1997 Adjusted Gross Income 


1979 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 


1,249,942 

87.321 
68,980 
68,610 
40,667 
44,755 
56,288 
61,732 
40,073 
65,938 
59,726 

119.520 
85.216 
94.279 
67,167 

126,203 
55,376 
31,192 
48.669 
28,230 


11,155 

1,424 
483 
208 
190 
191 
823 
256 
465 
123 
180 
764 
600 
622 
504 

1,059 
505 
534 
786 

1,437 


1,249,942 

106,210 
75,770 
63,946 
45,564 
46,741 
51,382 
51,562 
51,805 
64,542 
54,031 

108,142 
84,721 
85,081 
63,643 

130,020 
54,502 
32,605 
49,720 
29,955 


11,155 

3.973 
597 
206 
127 
106 
115 
226 
167 
202 
215 
390 
482 
417 
432 
977 
444 
338 
624 

1.117 


508,135 

50,690 
38,819 
42,849 
30,959 
42,238 
27,420 
26,872 
31,563 
21,671 
16,991 
41,060 
30,011 
19,040 
11,953 
30,102 
13,156 
6,213 
14,211 
12,314 


8,134 

-76 
140 
113 
112 
228 
138 
232 
354 
132 
165 
371 
395 
374 
242 
605 
315 
368 
862 
3.064 


508,135 

50.871 
37,245 
49,016 
38,542 
36,896 
25,206 
32,567 
31.110 
15.430 
10.606 
43.337 
26.391 
18.271 
11.759 
33.279 
12,580 
7,414 
14,377 
12,941 


8,134 


Under $10.000 


-64 


$10 000 under $20 000 ...., 


127 


$20,000 under $30.000 

$30,000 under $40.000 

$40 000 under $50 000 


132 
164 
201 


$50 000 under $60 000 


218 


$60 000 under $70.000 , 


297 


$70 000 under $80 000 


282 


$80,000 under $90,000 

$90 000 under $100 000 


124 
47 


$100 000 under $125 000 


360 


$125 000 under $150 000 . . 


397 


$1 50 000 under $1 75 000 


377 


$1 75,000 under $200,000 


204 


$200 000 under $300 000 


647 


$300 000 under $400 000 


326 


$400,000 under $500 000 


394 


$500 000 under $1 000 000 


825 


$1,000,000 or more 


3.077 




Pensions and annuities in AGM 


Pensions ar 


d annuities' 


Total statutory adjustments 


Size of 


1 997 Adjusted Gross Income 


1979 Income Concept 


1997 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) 


All returns, total 


22,137,843 

2,259,652 

4.747.667 

3.450.655 

2.512.842 

2.075992 

1.676.132 

1.361.859 

1.052.794 

689,669 

478,173 

715,600 

356,967 

221,462 

128,577 

213.728 

67.540 

38.256 

57.316 

33.063 


314,755 

10,863 

39.719 

40.856 

33,764 

28.822 

26.941 

25.297 

20.725 

14,125 

12,016 

20,593 

9,519 

7,483 

4,395 

8.896 

2.836 

1,702 

3,451 

2,751 


23,858,155 

2,191,590 

4,659,404 

3,871,945 

2,959,810 

2,282,516 

1.757,337 

1,303,195 

1.017.944 

763.052 

534.480 

823.404 

480,768 

299,513 

193,729 

369,914 

117,663 

71,716 

104,322 

55.851 


461,946 

10.957 
39,154 
47,212 
42,524 
37,887 
31,088 
25,195 
21,447 
19,017 
15,209 
25,587 
20.749 
14,394 
11,034 
30,451 
12,033 
11.153 
22.413 
24.440 


18,785,760 

2,877,004 

3.120,834 

2.479.267 

2.132.977 

1.772,620 

1,336,598 

994,149 

682,022 

560,854 

421,949 

687.636 

425.314 

275.783 

198.746 

384.489 

149,561 

80,391 

127,696 

77,872 


46,955 

2.236 
3.804 
4.138 
3.627 
3.661 
2,881 
2,745 
1,756 
2.128 
1.692 
3.199 
2.497 
2.075 
1.720 
3.527 
1.696 
872 
1,644 
1,146 


12,520,067 

283,114 

646,972 

1,140,372 

1,627,058 

1,699.505 

1.519.072 

1.332.819 

1.026.312 

804,250 

574,767 

755,389 

352,379 

206.060 

134.108 

236,195 

71,044 

30,660 

49,265 

20,736 


47,495 


Under $10,000 

$10,000 under $20.000 

$20,000 under $30 000 , 


1.702 
3,108 
4,356 


$30,000 under $40,000 


4,923 


$40,000 under $50 000 


4,979 


$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 


4.826 

3.870 

3,197 

2,698 

1.967 

3.454 

1.807 

1.121 

1.003 

1.902 

781 

384 

770 

650 


Cnrtlnntdc at and nt lahio 



















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, 1997-Continued 

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





Total itemized deductions 


Taxable income 


Size of 


1997 Adjusted Gross Income 


1 979 Income Concept 


1997 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) 


(66) 


AM returns, total 


36,624,595 

613,966 

2.049.210 

3.241,048 

4.283.541 

4.602.356 

4,316,943 

3,944,334 

3,032,224 

2.253,219 

1,734,503 

2,442,556 

1,237,969 

726,166 

463.863 

856.078 

300.834 

165.747 

237.972 

132,072 


620,810 

6,393 
21,878 
33,462 
46,041 
54,229 
55,457 
54,759 
46,673 
38,295 
32,045 
51,375 
30,692 
20,020 
13,846 
31,686 
14,014 

8,886 
18,772 
42,277 


36,611,682 

723,828 

2,066,493 

3,376,088 

4,483,188 

4,550,600 

4,230,437 

3,700,073 

2,923,976 

2,178,292 

1.634.198 

2.403,454 

1.256.946 

737.556 

481.670 

947.356 

328.622 

177.943 

266.564 

144.398 


593,125 

6.715 
20.278 
33.197 
45.249 
50.816 
52.462 
49.291 
43.449 
35.411 
29.312 
47.529 
28.779 
19.112 
13.865 
32.391 
14.198 

9.163 
19.214 
42.695 


99,314,519 

10,523,655 

19,783,327 

17,590,002 

12.885.008 

9,752.878 

7.443.416 

5,547.768 

3,957,911 

2,683,349 

1,968.218 

2.762.741 

1,330.138 

781,412 

498,589 

909,372 

323,711 

167,283 

261,499 

144,242 


3,429,109 

16.909 
119,955 
239,937 
279,357 
288,611 
280,098 
252,849 
213,300 
166,382 
138,413 
232,538 
139,869 
100.307 

75.512 
182,962 

97.341 

65.415 
157,796 
381,459 


99,314,519 

10,463,548 

19,573.611 

17,968,567 

13,294.568 

9.760.686 

7,293,004 

5,206,551 

3,746,622 

2,623,682 

1,925,637 

2,710,344 

1.367,697 

816,322 

530.690 

1,029.761 

369,370 

193,823 

293,405 

157,641 


3,429,109 


Under$10,000 

$10 000 under $20 000 


17.470 
119 701 


$20 000 under $30 000 


246 925 


$30 000 under $40 000 


294 479 


$40 000 under $50 000 


297 046 


$60 000 under $60 000 


278 563 


$60 000 under $70,000 


239.740 


$70 000 under $80 000 


201 850 


$80 000 under $90 000 


161 260 


$90 000 under $100 000 


134 953 


$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 


222.593 
136.886 
99.169 
75,319 
187,568 
100,096 
68 222 


$500,000 under $1,000,000 


160,837 




386,444 




Total tax credits 


Total income tax 


Size of 


1 997 Adjusted Gross Income 


1979 Income Concept 


1997 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) 




16,194,821 

1,268,678 

4,617,608 

3,815,087 

951.350 

1.004.319 

874.824 

736.307 

606.190 

376.394 

279.977 

476.856 

294.303 

157.399 

117.721 

247.774 

105.273 

54.293 

112,911 

77,556 


12,179 

94 
2,201 
2,230 
397 
471 
383 
375 
319 
217 
197 
345 
313 
229 
211 
547 
365 
258 
853 
2,174 


16,194,821 

1,230,563 

4.596.743 

3,842,065 

1,007,751 

1.009,350 

892,853 

704,681 

562,600 

369,546 

299,692 

468,405 

271,774 

161,511 

124,742 

266,213 

112,593 

74.283 

116.784 

82.671 


12,179 

96 
2.174 
2.250 
407 
448 
384 
339 
309 
215 
177 
234 
214 
156 
246 
743 
345 
296 
923 
2.224 


93,471,200 

9,999,987 

15,721,574 

16,356,615 

12,881,191 

9,739,055 

7,435,582 

6,545,326 

3,958,076 

2.684.456 

1,968,454 

2,763,155 

1,330,656 

781,736 

498,616 

909,772 

323,777 

167,299 

261,529 

144,335 


731,321 

2,636 
15,779 
33,662 
43.079 
46.714 
45,027 
43,517 
39.763 
32.731 
28.408 
50.651 
32.176 
24,404 
19.037 
60,005 
29,124 
20,383 
51,291 
121,936 


93,471,200 

9.950,307 

15.550,289 

16.690.136 

13.288.072 

9.747.092 

7.285.306 

5.204.472 

3.747.191 

2.625.201 

1.925.582 

2.709.759 

1.367.667 

814.894 

530.722 

1.030.112 

359.425 

193.823 

293.423 

157.727 


731,321 


Under$10,000 


2 748 


$10 000 under $20 000 


16 784 


$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 


34,714 
46,695 
48.260 
46,176 
42 054 


$70 000 under $80 000 


37 426 


$80,000 under $90.000 


31 661 ■ 


$90 000 under $100 000 


27 866 


$100,000 under $125,000 


48 328 


$1 25 000 under $1 50 000 


31 344 


$150 000 under $175 000 . .. . 


24 003 


$175,000 under $200,000 


18 748 


$200 000 under $300 000 


50 409 


$300,000 under $400,000 


29 699 


$400,000 under $600.000 


21 058 


$500,000 under $1,000,000 


51,895 


$1,000,000 or more 


123,472 



^ Individual Retirement Arrangements are included in tfie calculation of "Pensions and annuities " 
NOTE Detail may not add to totals because of rounding 



as moving expenses prior to 1994). 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 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 1994) in 



16 



Individual Returns 1997 



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 1997 using AGI and 
the 1979 Income Concept, classified by size of 
1997 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 elunination 
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 1997, 1979 
Concept income was 1.8 percent higher than 
income as calculated using AGI. This 
difference was primarily attributed to the 
inclusion of more than $147.2 billion in 
nontaxable pensions and annuities (including 
IRA distributions) in the 1979 Income Concept. 



Income for all returns, using the 1979 
Income Concept, increased 9.6 percent for 
1997; income for the group $200,000 and above 
increased 25.0 percent, after increasing 24.8 
percent for 1996. Total income tax for all 
remrns increased 11.1 percent; and total income 
tax reported for the $200,000 and above income 
group increased 19.7 percent for 1997, 
following an increase of 24.6 percent for 1996. 

The average tax rates (income tax as a 
percentage of total income) for each income 
class and both income concepts for years 1986 
through 1997 are shown in Figure 4. 

For the population as a whole, average tax 
rates for 1997 (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 1.4 percentage points; 
remrns with income between $400,000 and 
$500,000 increased 0.9 percentage points; 
returns with income between $500,000 and 
$1,000,000 increased 2.4 percentage points; and 
returns with income exceeding $1,000,000 
increased 6.1 percentage points. Although the 
average tax rate for 1997 was calculated using a 
lower maximum marginal tax rate of 39.6 
percent for 1997 compared to 50 percent for 
1986, 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. 



Introduction and Changes in Law 



17 



Figure 4-Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 
Income Concept, 1986-1997 


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 


1997 


All returns, total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


14.8 

4.3 

7.8 

10.6 

12.2 

13.8 

15.5 
16.9 
18.7 
19.9 
20.8 

23.1 
25.2 
28.0 
29.3 
31.1 

33.7 
36.2 
38.4 
40.2 


13.3 

40 

6.8 

9.4 

10.6 

11.8 

13.5 
15.1 
16.5 
17.8 
18.8 

20.1 
21.8 
23.0 
23.9 
25.8 

27.0 
28.2 
29.0 
286 


13.4 

4.0 

6.5 

93 

10.9 

11.6 

13.2 
14.5 
15.6 
16,6 
17.4 

18.8 
20.3 
21.6 
22.5 
23.7 

240 
24.1 
24.6 
250 


13.3 

3.8 

64 

9.3 

10,9 

11.5 

12.9 
14.2 
15.3 
16.2 
17.3 

18.4 
19.8 
21.1 
21.8 
228 

236 
239 
24.0 
242 


13.1 

3.7 

6.1 

9.1 

10,6 

11.4 

12.4 
13.8 
14.9 
15.8 
16.6 

17.5 
19.2 
20.4 
21.1 
22 6 

23.7 
23.6 
24.0 
24.1 


12.9 

3.5 

5.5 

8.7 

10.5 

11.0 

12.1 
13.2 
14.4 
15.4 
160 

17.3 
186 
19.8 
21.0 
22.7 

24.3 
24.9 
25.7 
262 


13.1 

32 

5.1 

84 

10.2 

10.8 

11.6 
12.9 
14.0 
15.0 
15.9 

16.9 
18.7 
19.6 
20.7 
22.9 

244 
253 
26.0 
26.8 


13.5 

30 

49 

82 

10 1 

10.7 

115 
12.7 
13.9 
15.1 
15.7 

17.0 
18.6 
197 
21 2 
23.8 

269 
284 
30.0 
31.2 


13.7 

30 

4,8 

8,1 

10,0 

10.8 

11.4 
12.6 
13 8 
14.9 
15.9 

17.0 
18.6 
19.9 
21,4 
239 

26.9 
28.6 
30.2 
31.1 


14.0 

3.0 
4.7 
79 
98 
10,7 

11,4 
12,5 
136 
146 
15,8 

16.9 
18.3 
199 
20.9 
238 

268 
287 
302 
31.4 


14.5 

3.1 
4.6 
7.7 
9,7 
10.8 

113 
12,3 
136 
14.6 
15.4 

167 
18.4 
19.8 
20,9 
234 

266 
282 
30,1 
30.8 


14.7 

32 
43 
76 
9.5 
10.7 

113 
121 
134 
14 4 
152 

165 
17,7 
193 
20.5 
22 9 

26 1 

27 4 
29 
288 


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 


$1 75,000 under $200,000 


$200 000 under $300 000 .. . 


$300,000 under $400,000 


$400 000 under $500 000 . 


$500,000 under $1.000,000 




Size of 
1996 AGI 


Total income lax as a percentage of 1979 Income Concept 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


13.3 

4,9 

7.6 

10.0 

116 

12,6 

13.8 
14.9 
15.8 
16.7 
168 

18.3 
190 
19.3 
20.3 
22.6 

226 
23.4 
23.7 

21 4 


13.1 

42 

67 

93 

107 

11.7 

134 

15.0 
16.2 
17.5 
18.1 

19.3 
20.6 
21.2 
22.5 
23.8 

24.5 
265 
26.7 
268 


13.3 

4.4 

6.5 

9.3 

10.7 

11.7 

13,2 
14.5 
154 
161 

17.1 

18,0 
19.6 
20.6 
21.6 
22.3 

226 
23.2 
23.5 
245 


13.2 

4.3 

64 
93 

10,9 
11.5 

12.9 
14.2 

15.2 
162 
16.8 

17.7 
18.8 
20.0 
20.7 
21.5 

21.9 
22.7 
22.0 
232 


13.0 

43 

6,1 

9.1 

107 

11,5 

12,5 
13,8 
146 
15.5 
16,1 

169 
18,0 
19,1 
200 
21,4 

21.5 
22.3 
21.7 
232 


12.7 

4.0 

5.5 

8.7 

10.5 

11.1 

120 
132 

142 
15.1 
15.5 

16,6 
17.3 
18.3 
18.6 
205 

21.6 
230 
235 
25.2 


12.8 

3.5 

5.1 

8.3 

102 

10.9 

11.6 
12.9 
13.7 
14.6 
15.2 

162 
172 
17.8 
19.0 
20.2 

21.6 
21 4 
22.6 

26.1 


13.3 

32 

4.8 

8.2 

10,2 

10,8 

116 
127 
13,7 
147 
15.3 

163 
17.7 
180 
19 1 
21.4 

23.5 
25.4 
26.3 

29,5 


13.5 

32 
4.8 
81 

10.1 
110 

11.6 
12.7 
136 
146 
15 4 

163 
17.4 
185 
19.4 
21.5 

23.7 
24.8 
26.1 
30,1 


13.8 

3.1 

4,7 

7.9 

10,1 

11,0 

11,6 
12,5 
136 
14,4 
155 

16.2 
17.4 
18.1 
192 
21 5 

23.7 
251 
287 

30 4 


14.3 

32 

4.6 

7.8 

10,0 

111 

116 
125 
135 
145 
152 

16,1 
17.3 
18.4 
189 
21 3 

23 1 
250 

27.1 
29 8 


14.5 

34 

4 4 

76 

' 98 

11 

11 5 
124 
133 
14 2 
152 

160 
167 
182 
18.8 
20 4 

24 
24 3 

26 1 

27 5 


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 



Section 2 



Description of 
the Sample 



This section describes the 1997 Individual 
sample design and selection, the method of 
estimation, the sampling variability of the estimates, 
and the methodology of computing confidence 
intervals. 

Background 

Statistical sampling of individual income tax 
returns began in 1918. Stratified sampling of 
individual tax returns was introduced in 1 950 and 
is still used today. Initially, returns were stratified 
by form, income size, presence or absence of 
business income and end of year tax payment 
status. Additional sampling criteria were added in 
1968, based on a recommendation made by Dr. 
W. Edwards Deming in a contracted report for the 
IRS. The new criteria included largest source of 
income and size of business receipts. The sample 
was redesigned in 1 982 and was stratified based 
on the the larger of total income or total loss as 
well as the size of business plus farm receipts. 
Since 1991, returns have been stratified based on 
positive or negative income, whichever is larger, 
and presence or absence of special forms. 

Sampling was initially based on the serial 
number of the return, which was assigned by the 
administrative returns processing system. 
Sampling based on the individual's social security 
number began in 1967. At that time it was based 



on the ending digits of the taxpayer's social 
security number. The redesign in 1982 included 
a new method of sampling based on permanent 
random numbers generated by using a 
mathematical transformation of the social security 
number. 

Domain of Study 

The statistics in this report are estimates from a 
probability sample of unaudited Individual 
Income Tax Returns, Forms 1040, 1040A, 
1040EZ, 1040PC and 1040TEL (including 
electronic returns) filed by U.S. citizens and 
residents during Calendar Year 1998. 

All returns processed during 1 998 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 (123,045,360 
returns) reported in Table C and the estimated 
total of all returns (122,421,991) reported in other 
tables. 



Bonnye Walker and Karen Masken designed the sample and prepared the text and tables in this section under the 
direction ofYahia Ahmed, Chief, Mathematical Statistics Section. Statistical Computing Branch. 



19 



20 



Individual Returns 1997 



The estimates in this report are intended to 
represent all returns filed for Tax Year 1997. 
While about 98 percent of the returns processed 
during Calendar Year 1 998 were for Tax Year 
1 997, a few were for noncalendar years ending 
during 1997 and 1998, and some were returns for 
prior years. Returns for prior years were used in 
place of 1 997 returns expected to be received and 
processed after December 3 1 , 1998. This was 
done based on the assumption that the 
characteristics of returns due, but not yet 
processed, can be represented by the returns for 
previous income years that were processed in 
1998. 

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 more and no 
alternative minimum tax. 

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

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 . (See footnote 1 
for details.) 

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. 

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 
0.022 percent to 100 percent. 

Tax data processed to the IRS Individual 
Master File at the Martinsburg Computing Center 
during Calendar Year 1998 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 was 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. 



Description of the Sample 



21 



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 1997, 0.25 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 niisclassified 
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 from 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. 

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 
$14,094 billion, and its related coefficient of 
variation, C V(X), is 1.13 percent. The standard 
error of the estimate, SE(X), needed to construct 
the confidence interval estimate, is: 

SE(X) =X»CV(X) 

= ($14,094 X 10^) •(0.0113) 
-$0,159 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 $13,935 
billion to $14,253 billion, and the 95 percent 
confidence interval is from $13,776 billion to 
$14,413 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 
1 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. 



22 Individual Returns 1997 



Footnote 

[1] Positive and negative income are divided by 
the ratio of the Gross Domestic Product 
Implicit Price Deflator for the fourth quarter 
of 1997 to the fourth quarter of the base year 
of 1991. The deflators can be found in U. S. 
Department of Commerce, Bureau of 
Economic Analysis, Survey of Current 
Business (December 1997) Vol 77, number 
13. 

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. 



Description of the Sample 1997 



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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 27 

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

Tax Items, by Size of Adjusted Gross Income and by Marital Status 33 

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

and Tax Items, by Marital Status 37 

1.4 All Returns: Sources of Income, Adjustments, and Tax Items, 

by size of Adjusted Gross Income 39 

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

Adjustments and Tax Items, by Size of Adjusted Gross Income 50 



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 61 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 66 

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

by Size of Adjusted Gross Income 68 

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

by Marital Status 70 

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

Income 71 



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

25 



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 75 

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

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 77 

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

by Size of Adjusted Gross Income 81 

3.4 Returns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was Computed 87 

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

and by Size of Adjusted Gross Income 88 

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

by Each Rate at Which Tax Was Computed and by Marital Status 90 



26 



Basic Tables 1997 



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1 



Basic Tables 1997 



29 



•a 

0) 

3 
C 
'-^ 

C 

o 
o 

I 
0> 

E 
o 
u 



(/) 

M 
O 

k. 

O 

(0 

3 

< 



0) 

N 

■a 

0) 



3 

E 

3 
U 

u 

< 

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c 

(0 

N I 
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w 1 



a> 



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_a) 

a> 






ti 



s tiSS S o 



UJOICM CDO'TOOfO 
OO'- i-tMCMCNfO 



CN r- 1- cvi (D 

O ■^ ^ t^ tN 
»- »- CN CO Lf) 



CN (^ in o CO 



in iD O) r^ r^ 

CD to CNJ (D CO 

oo en in o in 

t" T-" CO -r- r»" 

■^r in CO n "<T 

to 10 CO in "T 

in' o O) co" ai 

I- CN CM ■^ m 



p- tn CN in to 
CD r*- ^ O) CT> 
o CO r) to CO 



CO O) CO in 
o ro ^ T- 
T- <N CO m 



(D^or^cM ocnmoi 



o CD O h- tJ) 



to in CO CN CN 

tt oi t" co" iri 

CO O CO CD o 

■<- CM CM CM (N 



oi CD r- r- CNj 

r— CO T- in O) 

r^ o to o in 

p>-* oi o" r-" in 

in 1- to tN -^ 

CO CO to T- o 

in csj" oi' in CO 

CD o -n- CD o 



CO CT) -T P- O to 

in o CO in 1- o 

r^ r- o en in 

h-" CD in 1- to 

CO en in o to 

1- ■^ in T- »- 

T-' oo' cn" a> CN 

to to - ~ ' 



o r- 



CO r- 



CO cn ■^ ■^ ■^ 



^ -ir tNi o ■^ 
o «- (N CO ^ 



to O r- ■^ CN 



o to »- CD in 



to O CD CM ■^ 

to in CO cn in 
CO ^ in to CO 



CO *- to (D 
CM CD Ol CT) 
CT> oi O) tJ> 



CO a> 00 r— in 

to "^ O) ^ to 

r- tn to CO o 

im' to' CO* ■>-" r-' 

in csi CD CO ■^ 

CO to o r- 00 

T-" CN cm' co' 



O'-CDt^CT) or^tOtor-- 



^ CO r- in o 

in to -^ CM in 

o* in' in a> co" 

CM (D o »- cn 

r-~ ^ r*- to cn 

■^" in to CD tJi 



TT to t^ ^ 

1- ■^ <- O -V 

cm" o' >-* cm" to' 

CM to CO CO in 

in o to CM CT) 

■<-' co' ■^* to' f^" 



■^ in ■^ ■^ o 



in o in o r- 



r- CO cn CO 1- 
CM 01 00 ■^ <J1 
CJ) to CO (T> CO 



^ CM T ^ CT> 

CO -T in ID r^ 



CO CO CO o -^ 
CO in in tN to 
CN to o to ^ 



p~fO'^CT)cn r»cncMin 

CNtO^CO-^ (J>tDfOO 

cO'-tD'-tD oinoin 

■r-' 1-" cm' cm' co" co" ^' ^' 



r^ -^ to cn CD 

cn p- to ■^ CO 

■^ cn -^ cn ■^^ 

in in id" to r-~" 



Cn) O to in CM 
O ^ CD O CO 



to in ■n^ cn CM 

CD O CM to to 

(D in CD r-^ in 

r-" to' CD oi in" 



CD r^ CM o 1 

tn m in oi to 

to' to' to" f~-' ^ 

CM CO to CO ■T 



5< j;;r - to in i^ 
C. '-i o o o o 



CD CO in (J> 
CD r- ID ■v 
1- CM CO in 



to CD CD cn o 



tD CO in to in 

to in in oi CM 

to CM •- in o 

1-' 1-" to' CD CM* 

CD cn in CM o 

tN tn CO p- in 



O r- to CM tD 

CO 00 ■^ o cn 

CM in to p- in 

o> cn cn <y> p- 

■T ^ CD CO CO 

r— CM iD CO cn 



o <n o cn O) 

to -•- T- in CD 

r- O CD ■^ T_ 

to tn o T-' CM* 

in ■^ CD o ^ 

o CO cn ■v_ ^_ 

in ■^' r*-" co' ^' 

(D O) CM to o 

1- t- CM CM to 



in to CD CD to 

T- CO CD CD ■C 

<7) T- tn CM CD 

m CO tn to* CO 

CO to to -c to 

r- CD in o o 

CD* OD" 



to h- 



in o 



CO CO ■^ -^ in 



CD CM CO CD CO 

O -^ 01 CM CD 

(J) CO in CM ■»-_ 

cm" -c" ■^' cm' r^" 



T- »- CM 



CM OO CO O 

to CD in to 

in ro CM CO 

in" to o" cn" 

If) to (D ^ 

1- cn CM (31 



to o ■^ in o 
ro" ■^^ ■<t" 'T '^ 



e 9 



(DCMtO'-'^ CDOOO*-C0 intocoo^ *-OOOtD^ 

in r- od d CM 

CO CO CO '^ ^ 



in 


■t- r^ 


f-^ 


r- 


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CD 


cn 


T- 


CM 


o 
in 


m ID 


in 


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CO 

cn 


1^ 
cn 


g 


s 


a 



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^ 








m 


f^ 












f^ 


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CO 


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TT 


to 


to 


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in 






















































r- 






n 




cn 






in 


CM 




C) 


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CJ 


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CO 


CM 


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m 


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CD 


CM 




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p^ 
















































in 


p^ 


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cn 


CM 


CM 


r- 










1- 








CM 


CN 


CM 




CO 


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to in 

CM CO 
CD CM 



r- in p^ CD 

T- en cn in 

CO CD O CO 

•<t' cn T- T- 



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cbcicDOO ooooo 
ooooo ooooo 



ooooo 



^ T3 T3 -D "a T3 

V, c c c c c 






o o o o 



TJ 73 T3 T3 -O 

c c c c c 



tA Vi tfi *A tA 



ooooo 
ooooo 
^' CM CO ^ in CD (^ OO cn o 



^i_.w— .w ooooo QOOX. 
ooooo OOOOO OOOO 
OOOOO OOOOO --(-I 



w w w w w 



■O "D TJ T3 ID 

c c c c c 






T) -o -a t: TJ 
c c c c c 



«ewtf**etft ««t/jrtw«> 



in o o o in 



■D T3 "D "D T3 
C C C C C 



m tB V* *f* *A 



TJ T3 TD T3 



m y* w *fi *A 



30 



Individual Returns 1997 






c 

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CO CO en CNi o> 
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CM n en ■^ ■^ 



h- CO ID (D CN 
CN f^ ^ to T- 

in lo (O ID r^ 



ninoT-f^ OfMcooco 

r*-tocoo>io inOOTtNCsi 

CT> 04 r^ ^_ r-_ 00 o oi in CO 

■r-" »- cm' (O co' in" in (D r-." 



in uD CO CM 
in in in T 



ID ro T- CM 



in CO o CM ^ 
^ ■»! in in in 



to OO Ol »- (N 

o in in (D CD 



CO en 



N N (SI Nl 



•- ■»- 1- CM CM CO 
O O O O O O 



in (O CO o CN 



CD CM in 
1- CM CM 



■^ r- CO o) 



CO o) "qr 



^ o 

CO ^ 



r- oi o CN (N csj r- 



^ CO CM CO ■^ 
m ■^ oi r- CM 
CD a> CM h- in 



o (N ■^ in o 



CO Tj- o CO o 

CM CM O O T- 

■<- CM t^ CO in 

o' in <n" (31 co" 



CO o in 00 CO 
r~. in CM CM O) 
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■^ OJ in 

CM CO CO 
CO CO — 



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co" ■v' in" r-' od" o' cm" co' co" co co' ■>-' in ■<-" cm" cm" cd' r^" 



N N ti ^ N ^ 



in CO CD O CM 



o o o o o 



1- 


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CD 


CO 


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■V 


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co 


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3 


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CO 
CO 



CM 

in 
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CO 
CO 


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CO 


CO 

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CO 
CM 


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CM 


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CM 

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r- 


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CO 

s 


CD 


CM 


CM 


CO 


CD 
CO 


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CO 


CO 
CO 

CM 


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CD 
CN 


in 

Oi 
CO 


en 
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s 


g 

O 


o 


T 


s 


5 


S 


CO 


in 
in 


in 

s 


CD 


s 

CN 


CO 


in 
in 


CM 


CM 


i 


§ 


s 

in 


CO 


fe 


in 
in 

CD 


S 

o 


s 

CM 


CD 
CM 


CO 

s 


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S 


CM 


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CN 
CO 




s 


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CO 
















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CM 


CO 


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CO 


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CO 


CO 


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CO 


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CO 


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CD 


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CM 


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CO 

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CM 

cn 
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CO en 

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CO 
CD 


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fN 


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m 


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o o o o 



o o o o o 



o o o o o 



o o o 



o o o o o 



ooooo ooooo ooooo 



ooooo oooo 



ooooo ooooo ooooo ooooo 



oooo 



o »- 
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CA <A tA (4 tA 



CMcOTin cDf^oocno 



in o o o in 



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nt 


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Vi i0 Vi Vi 












Basic Tables 1997 



31 



■D 
0) 
3 
_C 
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C 

o 
o 

I 
I 
0) 

E 
o 
u 

c 

(0 

w 
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N 
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en ■^ 


CD 


O) 


CO 


CO 


00 


in 




CD 




p^ 


CN 


CD 





■<r 


00 




T 


CD 


r^ 


CO 


cn 


CD 











a* 









CD 






CD CM »- ui r~- 
1- CM CO T 


CD ih ih cn CO 
to r^ CO CO en 


TT iri iri tb CD 
01 O) CJ) 01 O) 


r^ f^ 00 CO CO 
cn CD CD en CD 


Oi Oi 0^ Oi o> 
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CM 10 in 


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in o) f"»- CO 01 


c) f^ m »- 


T- to CO CM CM 


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CO ■^ ^-_ ^_ cn 


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Tf" ^' r^" co' 0' 
CO *- CD r^ CN 
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01 in r— CO CO 


r-." r-' f^" in" ■>!* 


co" cd" cm" 0" co" 


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co" r^* cm' r-." cn" 

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CD CM ■v in 


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■-- r^ T 


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CO ■*T in CD r^ 


^ in r— en 
rs> r-. h- p- CO 


CM ^ CD r-- cn 

CD CO CD CD CD 


1- CM ^ T in 
CD CD CD cn en 


r^ r-- 00 cn 
en cn cn CD 


1 


















a> n ^ m 01 


cn CD CD CO in 


to CD ^ CM CO 


■q; -T CNj r-. 


in CO CO cn CN 




eM_ 






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CO CD ^ r^ CO 
CO QO r- CO 


1^ CO CM en CO 
r- CO h- CD 


to CD CO en 

CM CM 1- CM CO 


r- ■^ in 00 1- 
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ID ■q- ■q- CO in 
^, *^. P. ■^. ^. 


r — CN 1 — in CM 
r> CO CO CD r^ 






£ 




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t' in CD 0" ID 

1 CD CM 
■.- T 00 »- (D 


CM T- CO en en 


fO' CN ^ T-" CO 

CD in r— 00 


cm" co" ^' cm' ■T-" 
CO CO -^ r^ 


iri (d" cn ^ r^ 
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£ g ^ ^ S 


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r^ ui CO CM ^_ 


CO CD CO CO in 


CM CO -^ (D 'V_ 


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CD T »- ^ "<r 






2 











r- r- CO 


CD 00 ^~" 0^ r^ 


en" 0' cm" co" in 


t^' QO" 0' ■^" co" 


in to" h-' 00' en" 


■■-" CM to" CO 

CD cn en CD O) 


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CM CO in in (D 


CD f-^ r- r^ r^ 


f- P- 00 CO 00 


<D CO CO 00 00 








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CD CM 

r- CD •- Di ■^ 

CD CD CD CN 1- 


CD »- CO in 
CM en CD 
r- en T- 


(O to I- ■^ CM 
CO to to CD >- 
CD CN CD CD_ CO_ 


CO CO ■^ ■>- 

CO ■<- CM T- 

cn CD CO 1- CD 


r- CD CO CO T- 
cn CO CM ■q- to 
CD in in ■q- CO 


CO r-~ CO -q^ 

CO CO CM CO ^ 
^^I -- T- CO 


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10 








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T— r~-' u~) CO cO 


CO en CM in 


CO CN cn 00 


to' in" V co' T-' 


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id" T" co' fN "- 


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CO h- en CO CD 


■^ en p- r-- CD 


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in in in in in 


in -q- -q- ^ ■v 


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in CN CM to 


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00 in T- h- CO 


CD CM CD n 


in r^ CD 


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2 


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CO ■r- ^ in 

1- CN CO ^ 


CO (N »- in 
CD r~~ CD CD en 


CD T- CM n TT 

cn CT> o> 01 o> 


Ui 0^ <y) Gi <j) 


^- 00 CO cn en 
cn CD en CD en 


cn en CD CD 
CD CT> CD 


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CM h~ CD ^ ■«- 


r- n ^ 1- CD 
00 n oj TT en 
CO T- <- -^ 


^ in m (^ CO 
r^ in CM h- 
r^ CD ■>- cn 


CO 1- (O -r- CO 
(D CO CM »- 00 

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Basic Tables 1997 



33 



n 
n 



•a 
c 
m 

E 
o 
u 

c 

in 

(A 

o 
o 

■o 

0) 

w 

< 



N 
V) 

>. 

(0 

E 

0) 



X 



T3 
C 

</)' 

c 

u 

3 

■o 
Q 

» 

c 
g 

Q. 

E 

X 

m 
oT 

E 
o 
u 

_c 

(/> 

(0 

o 

O 

■o 

0) 

(A 

3 

< 
(0 

c 



en 



0> 3 S 
CO +rf _ 

I- 0) < 













<J» 


oooitoiDr^cocNunroinr^ 


CD 


CO 


CD (J) 


CD a> 00 


inr— cocNintoinr^-cocDcD 







1 








c 




". 


incocpin^ipp-r^ocDCN 
fOh-co^'^i?)ino)r-fficD 


iS 


s 


S := S 


S R S 


in^cor*-i*-oiDtNto^cn 
T -a- in in cn^- CD (D in to CD 
















^" cn" ■^" O)" cn" ci 00' co' n' aS co' 


^-" 




co" T-' 




- cn ^r 


cn 0>' CO CO 00* CO CD CD h~' ^ 


(D 













CO 


CM 




- ir)tDr^cnh-cor-.i-r~.cD 


CD 




cn CO ts) 




- in CD 


h- tn r- CD r-- T 


- ^~ (O to *- cn 


cn 






ro 




£ 




r)_ 




- TT CD cn CD r- CM ■>- 


CN 


lO 


CM cn to 




- -q- 


OtDtDCOOh-CMr 


- CM in CN 


cn 








< 










tNCDOlTCDrOtOOO 


co" 


cn 










Csi 


cd' cn' "^' co" co" to' 0" 0' to' cn" »-" 
















P 














,- TT Tt »■ 


- CO 


CM 


cn 


in CM (o 
















■^r -^ r 


~ CD tN cn in 


eg 






,c 








r» 




















" 




" 






»- r- 




















" 


*" 



















to in ^ CD CD ^ '- 




- in CD in 


■^ 


CD 


cn in 


CD in TT 


cocD^T-'— incom^oocn 


in 






ra 











r-cDTOCDTr-.cnLO'^in 


CO 


■^ 


CM CO 


r- CD "^ 


ocOTf— oiin^intD^rtN 


CO 






o 


0) 


C 




{M_ 


^o^cjicDa)r^^or^»- 




00 


in CO r»i 


■<T ^ 


tn CD CO r-~ T 


- o_ r^ r 


^ CD in 


CO 






(- 


E 


r^ 




cd" r-* CO* CM OD CD' CD" ' 


- cn tD m 


■<T 







T T- 


to' I--' to" 


cm" co' ai <D ^ 


cn" to" in" ^' 0" r-' 


^" 








D 




h- 




■^■^touii^r-ooc^'3-^ 


f-. 





CO T t^ 




"^ ^ 


(Dmr^f^ooco^^S-otD 


^ 








^ 







n 




cOT-oih-TTcooor-'- 


- -q^ 


CO 


■^ 


CM ■>- ^ 




00 T- 


cr r^ ^ 00 00 r^ T 


- ^ to ■^ CN 










Z 






r> 




co (D h-" r-." co' r-' (N cn" m" to" 


in" 


»-' 






CO 




co" CD' 


r^' r-" cd" h-" cm' cn in to' in ■>-" 
















o> 






























<n 












































,_ 


cocncDrMOOTCDcnino 





^ 


CO ^ 


00 CO cn 


CMOcn^cDcninoo»-o 


to 














h- 


incoinr-vcM'^ooT 




cn 


CO 


CO 


- 1^ 


in CO in 


r^ ^ CM ^r T 




- tn (o to 




















cn T- CD ^ Tf CM 1- 


CD 


■^ 


cn r^ ^ 




cn *- 


oco'^oo'vcM'-cn'^tn 


h- 






•■2 




3 




n 




in cn in CO cn in ■^" r-" co ^ 


■^' 


p— " 


co" ■■- 


- CO 




in cn' 


in" 00' cm" in" t" 1-" co' tt" tt h-" co' 








■o 













mmh~t3ih-cor— ocjim 




r- 


CO 




in in 


i^CDr^cor-otJJinT 


~ t^ to 









5? 








«o 




Tj-oocDcncoor^'T- 


- (3) 


CD 


O) 


CO <o 




"^ 


to (71 CD h- T 


- tn to tn to 









o 




< 




r*^ 






cMcotn-q-cocotDOcn 


in 


r^" 


0" 'r 


- h- 






CN 


co" cn" ^" co' to" cd" 0* cn in" r-' 
















CM 














- ^ TJ- -T T- 




CM 


o> 


in CM eg 














■<- T ■^ T- 


- f^ CN cn in 


CM 






(D 

1 








r*- 




















*" 










r- h- 




















^ 














ro 








^ 


ID Oi y~ a> ■<- 


- cn -^ CD CM 00 


CO 


to 


in ^ 


^ 


CD cn 1- 


cnT-cn-^cocMOcoiDcoin 


















nOCDDOr-'-J-aiCMOOCN 


■^ 


cn 




- r^ r- 


(O CD 


cor^TTCncMOOCM'Tcn'- 








E 


1 


C 


0" 


ID 

oi" 


i/ir-ncocMioinoor-^ 
co' co' OJ co" co" ifi T-" cn t' 1-' 


in 



00' 


CM ^ «) 

--■ -c ai 


in r- CO 
CD" to" 


tDCMininoor-Tinr-CM 
cm" 00" co' in *-' cn ■^' ■r-" 0" cd" ^" 


t" 








"0 _2 




5 




■C'^cDinr^h-tDro'3-Ti- 




cn 


CO -q- '•r 




■^ ^ 


lOini^r^ooco-^'Tf^cnco 


■V 






c 


D 


Q) 






oo^cnr^TrcotDr~.'<- 


T 


CO 


CO 


eg ■•- 


- ■^ 




CO T- 


tni^'VCDtO^.T-^COPOCM 










z 






rt" 




fo" CD* r-' r-" to" r^" cm" <ji in" to" 


in" 








co" 




co' to' 


r--" r-" oo (^ (N cn in tD in •- 
















a» 
















^ 


^ 










a> 
















' 




























m 




oooor^i-oicoiDOcoo 


in 


in 


-T CD CO 




r~- T 


■^cnf-cocncor^r^rMoocD 


^ 


h- 












to 




cnTi^ootncor-ooor^ 





r- 


in «> 




in CO 


mcnmcMCMcocnin^f 


- in 


cn 



















c^tJicntoocNr-tDcoeo 


CO 





CD to o» 




CD r- 


CM eg CM ■<- 


tD CO tn CO rg 


CO 


rg 








J 




Oi 




cm' co" co" in cd' ■r-" cd" 0" CO ai 


in 


r-' 


in" en" T-' 




CD" T-" 


cd" cm' 1- 


- -^ CD ■>- 1-" to" r-" co' co' 


t' 


|C 








S 







^-focnmnoini-cor— 


CM 




cn in o» 




CO cn 


cocor^CNcor^cn^-cni^r^ 


01 














r- 1- cj) cn QD t- 


CO CO in ^ 


CO 


r- 


r- ■*T ■* 




r- CO 


tD_ cn ■!- 


- (DcgCMCM'H-CMtDf^ 


to 


to 




i 






oT 




cm' ■^" cn" to" »- 


CO 01 CO to ■«T 


co" 


in 


r-" T- 


- at 




CnT to' 


0' to' CD ^- cn CD CO ^ CO in r^ 




ot* 








N 






i-Trh~*-CMf^to-co 


^ 


■^ 


in CO 








■^toocMf^oo'^o^'^in 


CO 












■^ 
















CM tN CD -^ 


in 


to 




- to TT 
















CM eg CD ^ in to ^ 


to 






c 



5 

CD 








«o 
































CO 
















































































^~ 


































at 




CN 


coor^inr-tocoinr^ 


OT 


CD 


cn CM 1- 




cn cn 


h~ to cn «- 


- r- CM to r- r- CM 


CO 


CD 
















CMCOCOCJ>CJ>OOh-CDr- 






cn -q- to 




■^ to 




- mtnco*-o-.-'^in[--.in 




U> 




CD 


a> 


C 




m 




r^cninh-cDnocDcor^ 


00 




■^ CM 




to 


cocn'^roooo'^inr^'r 


■^ 


CM 


■<t 




t— 


E 


S" 


■<f 




0" cm" co" to" 0' cn" in cm' cd" to 


cm" 


0" 




■^' CM 




CM* id' 


tD in" 01 t" ^ cn" in co ^ ^ 


^" 


ci 






D 






TTtDincMCNCDcoinintr 


r- 





S ? 5 




T -'T 


ininf^r^ooto-tr-cr-oco 


^ 


r«- 






3 


■3 




CO 




cncnrr)^cDcncor-T-'»r 


CO 


■^ 




CO 1- 


cn h- -v CD CD r-- ^ 


■^ CO T CN 




00 






z 






ai 




co" cd" cn" 0^ cn r-' cm' cn m" to' 


in" 








(O 




CO" CD* 


r~- r— " 00" r-- cm cn in cD m' '- 






»n 












o> 
















" 
















en 




















" 






















vn 




cocD'H'tD^incninfoaD 


a> 


^ 


in to fo 




CD cn 


cor-CDtD»-coor^inof^ 




CM 


(rt 










CM 




CO ^ 


r- r- 1- CO CN O) T- 






CM "^ 


CM 






to -q 


tf 


1 eg f^ CO 1^ T- 


- cn cn 







C 










m 




totncocnot^iotoO'T 


m 




to CO ^_ 








ooi^cnocoininin 




CO 


3 


C 

o 




D 




Ul 




co' CN ^' ■*T in co' h-' 0" ■^" h-" 


co" 


0" 


cn" cm" ai 






co' cn ■•- 


cor^co^rr^coocji 


cm' 


to' 


2 






fC" 


O) 




fNCDcnh-mooo»-fO^ 


ID 




in CO r^ 




r- r^ 


■^TincMCMcoinco^cD^ 


- in 


CD 










io_ 




CN ro f^ ■^ 


to r- CO cn cn ^- 


in 


CD 






(0 




r^ 


in »- 


tj) CM CD CO 01 T- 


- in tD ^ 









o 












to" to" in" to' to' ^' 0' »- 


■c h- 


co" 








lO' 




co" t' 


t' co" cd" t' 0' T-" ■^' r-^' co' 






to" 


< 










3 




-TtDCDin'^-coincoco 












CO 






CM 


CO CO CO CO lO CO CO 










CO 












































































(5 








CM 




ror^Tin-q-cocnr-OCM 


CO 


in 


CO in r- 




cn CM 


h- r~- to 1- 


r-- CN T- 


- CD I-- ■•- r- 


00 


in 




■D 













r-. ^ ■^ T- 


r- CM m t7> CO r- 




N. 


cn r- h- 







orococoinininto-^coao 


CO 


CM 




C 


0) 


£ 




n 




r-.tMcor-'q-r-rr-g^-'j-cn 




O" 


CD CO Tf 




in m 


CD i^ in p^ T- 


^r cn (7) to 


CO 


CO 




(D 


E 




3 




cn" r-.' 0' •^" 00" r--" r^" m" f^' cm" 




ai 


to' cm' 0" 




CM ^ 




(ocniocnt^r^csitotnto 


CM 


eo' 




55 


a 


(D 




CMtncMtn'^or-coo^ 




CO 


CM ■^ 


Oi 




CM ■^ 


CMCMOtOCDf^O^OCOCM 




10 






=3 







00 




r-entOf-Tj-cotD'-too 










t^ 




00 


inotocMCD-f-cooin 













z 






n' 




CO cm' cn" 0" oo" cd" co" in in' t-' 










CO* 




to' cd' 


r- r— f^" CD CO ui in' •- 










u>- 












CO 






" 




















in 
































rg 












CM 




inr-tocnr-CMCooocDtN 


m 


00 


~ 


CO 00 




r^ 00 


CD ^ 00 *- 


in T- 


eg ■^ eg CO 


OO 


■^ 




c 








r- 




cnooinotDinmoT'T- 


CO 


CD 


S in »o 




<- in 


CO ■^ CM TT ^ 


CO 01 00 


CO 


fO 






c 








TcncMOin-^cocMCDcn 


r^ 




00 CD tM 




to 




cNcnojtJJTcotDmocM 




O) 




o 




3 




0" 




cd" -c' cd" 0" cm' cn" 0" ai 0" r-." 


rg" 


co" 


T-" id" Tf" 




CO* in 


-a-' N-' ■^' 0" cm' in" cn" ■^" m" to' cd' 




in" 










10 








r- CO »- 


r- oo rr CN CD r- 


CO 


CO 


r-- r^ r^ 




CO h- 


CM-^T-co-q-'.-CMCor^cnro 




fO 












00 




■^- ^- CO ■^ tw CM r- ■^ 


cn 


in 


1^ CM 






"^ 


cnr-CN'^T-coo'^CMCNCD 




r^ 










d 




cm" t' co' to" in* r^* to" ■^" to" co" 


in" 


t" 


00* cm' in 








cm" iri 0" in' co" cm' cm' cm" in" ^" 00' 




in 




0) 








CM 














■V in CO tJi 




in 




■V 00 
















•^ in CO cn T- 


in »~ 


■q- 


CO 




T3 








u> 






















" 








m 
























" 










0) 

E 

OJ 








»n 




^ 


inrMCJ>'-r-.»-coincT> 


in 


cn 


CM CM CM 




to cn 




CO at CD c^ T- 


OD r^ tn 


in 


(O 










O) 




to tN tc 


CM ■n- ^ in CM cn 


in 


in 


r-- r-. r- 




0^ CO 


ocDcb^oicn'^^co^ 


CJ) 


in 


CM 




0) 


^ C 




in 




^ 


incNcntOTincocoio 


in 


CO 


cn <o 




to rr 


*- r- 1- 


TtDCO'i-OOCOCOr^ 


(7) 


rg 






X3 

E 


^ 


n" 




a- 


t' to" in" ^" cn to' cm" cn" i-" 


0" 


cm" 


h-' cm" to- 




■r-* cn" 




CD CD CM in r- 


to T- to T- 










2 


3 


(N 




cr 


<- IT 


01 cn ^ CO CO »- 


h- 




co CO ^ 




CM cn 


^CMCOCOOtOCOOtOT- 


to 


n 


00 




o 


D 


U 




to 






TI 


oc 


■■- ■^ 


r- tN CD 00 ^ 


00 


CO 


cj ■■- 


(D 








■^r^'-cDCMinoo'^cococM 




<n 




1- 


2 






CD 

<o 










*-" T-" T-' ■>T' TJ 


cn in 


t" 


^" 






CO 












T-^TTTTcnin-cr- 




'^ 















0- 


IT 


u- 


r^ 


a 


c^ 


^ IT 


CD r— 


to 









^ 


CM cn in 


cMin-voacocoot^cnoo ' 




01 






c 






m 


c- 


cs 


c 


c\ 




iT 


■^ 


cn cn 


h- 


(O 


in 


CO 






h- 


CM cn 


CO *- 


oDcocoinr-csicotT) 




r- 






o 


1 







cr 




tc 


CD 


u" 


ec 


CD CN t- 


in to 


in 


CO 






u> 


■^ 


T CD 


oaoOT-ooo'<Tr-t7)i^ 




'» 






■5. 




to" 


M 


CD 


cr 


CD 


IT 


c 




CD tJl 


CD 


r- 


cn" 


r^' 









to 


r-' co' 


00" co' ^ 


f^ CD tD in to eg in 




^" 






E 

0) 




ct" 


01 


c\ 


in 


f^ 


01 


CS 




a 




■^ 


0- 


Ol 


s 


CO 






s 


CO 


in in 


r- »- 


CM cn i^ CM CN ■q 


to to 




00 










CO 


CN 


h- 


cc 


tD 


■<T 


s 


cs 


-r- 


cr 





in 










^ 


00 c 


t^ 


»- CM r^ r^ to in 














r-" 


■^ 


to 




tJi 


(D 







iri CO 


cr 


CJ>" 


0" 


co" 






cm" 






cn 






IT 


cn" ■ij 


eg cn tn to 




in" 






Ml 






CM 




CN 


■^ 


in 


IT 


tn 


■^ 


h- 


CD 


a 


T 


•T 








r* 








CN CN C^ 


CO r- (O •* -c 






m 












<o 
































T 




















'" 












^ 




CU 






u> 


tc 


in 


CO 




■V 


00 




^ 


tD 


■^ 


CO 


in 





Cs 




u> 


■^ 


c 


r- 


cr 


cr 


T 


CT 


cr 


to r^ in CO 


^ 


o> 






1 






CO 


IT 


Csi 


CO 






in 




cr 


■C 


Cs 




CM 


r- 


r- 










Cs 


CD 


c 




CO 


in r-- 


T 


to to in eg eg 


in 


h- 




T3 






<n 


a 


a 


in 


5 


to 







cc 


CN 


r^ 




00 


00 


IT 


CM T- 


T 


c 


in 


cc 




cs 


CM IT 


■^ 


in <- 


Oi tn 


o> 


in 


CO 




a> 


S 1 




o»" 




CM 


in 


TT 




in 


n 




S 


in 




0" 


co' 


01 




h- 


cn 


cm" in' 


■^J 


in 









cc 


oo" cm' 0' tc 


to' 


S 


cm" 




U) 




CN 


^ 








r 


r- 


in 


■^ 


to 


IT 


in 


r- 






CD 


C» 


(D 


cc 


CO 


■; 


t^ 


r 


cc 


^ 


a ■^ 


TT <- 


iT 


■q- 


U) 




3 




0) 


<n 


\n 


in 


■<r 


■^r 


CD 


CO 


T 


Cs 


CD 


O) 


cn 


00 


CO 


CD 


in T- 


cn 


cc 


in 


CD 


00 


to 


^ 


to ■'J 


01 ■r- 


to □ 


in 




(*- 




5" 




- -a 




o>" 


m 


CD 





■^ 


00 


CN 




c 




•^ 


co' 


r--" 


^' 


CD 


t^ 


in 


^ 


a 


co' 


O) 


in 





cc 


f^ 


in eg to r- ^ 


CD" 


co' 






< 









u> 


iri 


to 





(D 


cn 


tN 


CN 


ir 


CO 




in 








r^ 


cs 


to 




T 


C71 


(0 


tn 




1 


to eg in a 


r^ 


CM 








cn 


















CM 


CN 


■^ 


■v 


a 


in 


r^ 


^ 




■^ 


r^ 
n 














CM TT 


T tn m p^ ^ 




■^ 


CM 












^, 




Q 


(D 


in 




in 


CN 


(O 


r— 







cn 


a 


to 


cr 





CO 


IT 


^ 


CO 




3 






IT 


CC 


IT 


■q 


CO 


tn 


in 


^ 








V) 




a> 







■<I 


c> 




■^ 




•^ 


in 


■^ 


CM 


cn 





IT 





r^ 


tc 


-^ 





r^ 


01 


iT 


■^ 


in (D ^ 


eg 


n 


at 






aj 


c 




a)_ 


r- 




C\ 






p- 







CD 


CM 


cn 


00 


r-_ 


r^ 


■<T 


rg 


■^ 


C 


"T 


cn 




CD 


fv. 




C 


h- 






00 


in 


to 


h- 






n 








to 




■^ 


^ 


to 


■v 


■<I 




r^ 





■<t" 








■^ 




CO 




co" 


CN 


00 


cn 


CD 




cr 


cc 


in -q 







tt" 


0' 






E 






CM 








r- 


cn 


^ 


g 




CG 


a 


in 







CD 


"SJ 


r- 




^ 


^ 


CD 


in 






m 


r- 


^f 


^ 




Q 


CD 


^ 


U) 






Q) 




V 


S 




^ 




CO 


CD 




h- 




■V 


to 


■^ 


Cs 




■ff 




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CN 


CN 


CN 


CN 


-« 


■c 


CT 


■^ 


CO 








CM 
(O 












CM ■^ ■n 


cn 


^ 


CO 








to 






<D 

E 

8 






r- 





CD 


in 


cn 


CD 


CO 


in 


CC 


CO 


C 


CO 


^ 


o 





rv 


in CO tc 


^ 


in CD 1- 


T- 


-q 


in 


CD 





CM 


CN 


in 


^ 










(^ 


CD 


CN 


CO 


in 


cn 


ir 


CO 


IT 


CO 


CT 


■*J 


cn 


CO 


en 


CT 


(7> CO C 


to in CO IV 


CN 00 


CM 


00 








in 


^ 




T3 






<(» 


m 


h- 





CN 







CD 


in 


00 


(D 


00 


CN 


''T 




CC 


CC 


IT 


»- "* 


CO CM |v 


CN in 


■q- 


■q- 


■q- 


in 


cn 


CO 




2 






(ji 


X 




in 


a 




CO 




(31 


CN 


5 


CO 






co' 


i 


co" CT 


C 


CO in co" co' CN CT 


ir 




in 


rv' 


t' 


co' 




to- 




tf! 


c 




t/T 


r- 







CD 




CN 


r- 




in 


CD 






cn 




■«T ri 




i 


(D ■<J 


00 CM C 


c 








CO 


CM 


CO 




co 




3 






CM -q- 




cn 


in 


in 







^ 


1 




a 




00 


CO 




10 CT 






CO -c 


OC 


to ■<J 


c 


T 


■q- 


00_ 


|v 


CN 




rv 




T3 







cm" n 


CN 




TT 


CN 


CO 


in 


cn 


en 


a 


rr 











g" ^ 






go" CT 


co' -r- 


|V 


00 


in 


-q-' 








|v" 


cm' 




< 






c^ 


CO 






CO 


in 


CD 




□ 


in 








in 


in 










CN ■^ 


rv 


G 


IT 




r^ 




in 


in 


■q- 


to 


























CN 


CN 


rv 


■^ 


CD 


CO 






01 
m" 














CN 


CN 


|V 


T 


CD 


CO 


" 


CO 














r*- 


n 


n 


<N 


Ol 


CO 


cn 


■^ 


CO 


CO 


in 





r^ 


(N 


s 









S 


IT 


f 


c: 


c^ 


CT 


CC 


■^ 


in 


CN 


in 


00 


•^ 


CO 


00 












c 









(D 


in 


CO 


CN 


(D 




in 


IV 




c 


CD 


IT 


in 


c: 


CT 




c 


f^ 


Cs 


rv 


in 


|v 


■q- 




CO 




in 









E 




<7I 


CJl 


h- 


n 


CO 


^ 




rv 


tn 






^ 


CO 




CM 


CO 


N 


CO 


rv 


■^ 


ir 


c^ 


Cs 


•r- 


CO 





^. 


rv 


in 














13 


u 


^ 


m 


cc 


n 


m 


t; 






Tj 


cn 


^ 


»: 






CN 


t" 


a 


0» CN 


|V 




ir 




CC 


IT 


OC 


CN 


^' 


cn" 






^' 


0" 


<D~ 






E 


2 


<£ 


en 


n 


in 






CO 


CO 


|v 


CO 


CD 






CN 


CN 











CN 


s 


CC 


CT 




in 


■^ 


O' 




CM 


?^ 


CM 


2 






D 




1- CO 


r- 


^ 


r- 







IV 


cn 


rv 


CC 


li- 




CN 


CM 










CC 


LC 




m 


CT 


IV 


to 


m 




CN 


CM 




o_ 






z 







01 






r- 


CN 


CO 


CO 


CN 


in 


in 


r- 


in 


-q^ 


r- 






CM 










CN 


rs 


in 


m 


i~ 


in" 


■q-' 


r^ 






|v 










■fl 




















' 












■^ 








































































j 






(I 







































T3 









































E 





























2 




£ 


(U 





























g 


c 


























Q 




















E 

8 















c 














o 


^ 


^ 


g 





























8 


8 











3. 










8 



















O 





2 


J 


c 
















c 





















■D^ 












in 




in 











in 


c 








J 






in 





in 










in 





CM 


in 




in 




CD 


c 



















CN 


CO 


^ 


in 








tfi 


m 














CN 


CN 


CO 


^ 








V* 


fA 


Vi 




E 





















w 




V) 


V) 


w 


w 


M 


M 








E 




c 






M 


M 


V) 


w 




» 


tf* 








E 







e 






] 




m 


















CD 


oi 


0) 


u 




M 


















0) 


<D 


(U 


3 




s 













ci 












a 


oi 


■a 


T3 


n 





E 


a 


1 C 




a 


a 


a 


a 








CD 


n 


■a 


■0 





£ 








c 


■ 1 


in 


a 


■a 














■□ 


c 


C 


c 


1 

z 

■0 


in 
w 

a 


a 


■c 


■a 


XI 


X} 










c 


c 


c 




O) 










c 














c 


3 


Z3 


3 




: 


■a 


c 


c 


c 


c 










3 


3 


3 





2 




(0 








u 

E 

a 




3 





































\ 


c 
3 


3 


3 


3 


3 


^ 







Q 


g 


g 


g 
















C 
3 




8 




8 

in 


8 




8 

in 


E 


8 




E 


8 

in 




§ 


c 







0} 

n 
ra 

M 
fl 


3 







in 





in 








8 


in 


0' 



0" 



g" 


§ 


(0 

1 












ii 







in 






CN 


CM 




^ 




IV 















in 






CN 


CN 


CO 


■^ 








CM 


in 




c 














Z 


w 


tfl 


M 


« 


M 


M 




M 




M 


« 






w 


Z 


w 


M 


w 


M 


M 


M 


w 


M 




w 


V* 


(A 


tA 


t» 















< 
































H 
































z 


1 



Basic Tables 1997 



35 



S 
>. 

•a 

c 

(0 
0) 

E 
o 
u 

_c 

M 
(0 
O 

k. 

O 

■D 
V 

*rf 
(A 

3 

< 



9> 
N 

to 

>. 
n 

V) 

E 



ra 

»- 



(A 

C 

_o 
u 

3 

■a 
O 

(« 

c 
o 



0) 
X 
UJ 



o 
u 

c 

M 
(/) 
O 

k. 

O 

•o 
a> 

(/) 

3 
< 



3 TJ S 

^ «l 

^ i S 

< I I 

^ ■ <^ 

(A >/> 

« 3 § 

■2 « " 

CO 4>rf = 

H <0 < 



















s 


(D 


^ 




CO 


CO 


r^ 


s 


f^ 






O 


o 


CD 


(O 


r^ 


3 


CD 


•^ 




CO 


to 


^ 


S 


^ 












CD 




1 














5 


S 


m 




CD 


CO 




(D 


CO 


?^ 


in 


in 


CM 


CO 


3 


CN 


CD 




5> 






CO 


CO 


r-^ 


m 


in 


CM 


CO 
















S: 


o 


in 


O 


o 


£ 


CO 


r- 


o 


in 


(D_ 


CD 


I^ 


O 


CO 


N. 


O 


£ 


o 




in 


CO 




o 


in 


CD 


to 


P^ 

















0> 


^" 


CM 


r'' 


in 


oo' 






co" 


in 


cm' 


cm" 


o' 




CD" 


CNl" 


P^ 


■*" 


cm' 


r 


in' 


co' 




co' 


co' 


01 


cm" 


cm' 







*e 


•^i 


r^" 














s 




TT 


CN 






CO 


CO 


CO 


CD 


CD 


in 


CD 


CD 


^ 


10 




T 


CM 




CO 


00 


CO 


CO 


to 


cn 


in 


to 


CD 


3 






















CO 








CD 




to 


CN 


(J) 


CN 


r^ 


CD 










CO 




CO 




to 


p^ 


CD 


CM 


CD 


CM 


r^ 


CD 
















tW 












cm' 


co' 


CD' 


in 


r-" 


co" 


co" 


co" 




in 


to' 












cm' 


co' 


tD 


in" 


pv.' 


co" 


co" 


co" 




m" 






E 










^ 
































n 














































""^ 












































































o 


CD 


o 


CO 


CD 


CM 


CD 








CM 


CD 


CM 




Tt 


^ 


o 


OO 


O 


CD 


CD 


CM 


CD 




in 


r- 


CM 


to 


CM 


r-- 


















5 






in 


CD 


^ 


CD 


CM 


to 




CD 


O 


CD 


oo 


o 


o 


CD 


r~. 




in 


CD 


■^ 


CD 




to 


cn 


tO 





CD 


CO 









I 






w 






S 


o 


£ 


^r 


CM 


CO 


■^ 


in 


n 




CO 


CM 


in 


0> 




Tt 


CO 


O 


(D 


"V 


CN 


CD 


^ 


in 


to 


in 


to 


CN 


in 


CD 












E 


CO 


<n 




OJ 


1^' 


in" 




h-' 


r*-" 


cd' 


co' 


co' 


co" 


■t" 


cd" 


oo' 


id' 


p* 




O)' 


^-' 


iri 


cm" 


hw' 




cd' 


co' 


co' 


co' 


tt" 


S 


CD' 


to' 






1 


o 


D 


M 






(D 


in 




CO 


CO 


ID 


CD 


CD 


CO 


T 


CO 






rt 






to 


in 


CD 


CO 


CO 


to 


CD 


cn 


to 


T 


CO 














CD 


m 








m 


CO 


r^ 


^ 


o 




CD 


CM 










U) 








in 


OO 


r- 


^ 


o 


^ 


CD 


CM 


'" 














z 








oT 
















cm' 
















o» 
















cm' 






~ 
























(M 






to 


^ 




^ 


CO 




o 


C3 




O 




^ 


CD 


(M 




■^ 


to 


^ 


_ 


■^ 


CO 


^ 


o 


o 







^ 


r- 


2 
















O 




g 


OT 




O) 


^T 


CD 




^ 


N. 


CM 


-T 


I-- 


■^ 


CO 


CO 




to 


CD 




£ 




o 


cn 


^ 




CM 


"^ 


r^ 


^ 


CO 










c 






o_ 




o_ 


in 


O 


O 


O 




CO 


■^. 


CM 


CM 


CO 




(^ 


o 




o 


o 


£ 


o 


o 


o 


to 


CO 


•T 


CN 


CM 


CO 




h- 










3 




r^ 
C 


o 






in 


oo' 






cm" 


cm" 


o" 




cd" 


r-" 


co" 


o 


cjT 


o 






in 


CO* 




to" 


CN 


cm' 


9 




to" 




co' 


0* 


cd' 






"5 




O 










^ 


CN 






CD 


CO 


CO 


in 


r- 


o 


CD 


■<T 


p-~ 








■^ 


CNJ 




CO 


CD 


CO 


CO 


"3 


r- 


9 


s 


■^ 








2 




£ 




r- 








CO 








CD 


r- 


00 


(N 


CD 


CD 


f^ 


CO 


h* 








CO 




CO 




to 


r- 


00 


CN 


CD 


CD 




CD 






o 




< 






5 












cm' 


co' 


cd' 


in 


r-" 


co" 


co" 


csT 


^ 


in 


3 












cm" 


co' 


to' 


iri 




co" 


co' 


cm' 




iri 
















^■^ 






■""■ 


^■^ 


^■^ 






















































ra 










o 


r^ 




oo 


o 


CD 


in 


CN 


in 




■T 


o 


CN 


CD 


in 






h- 




00 


o 


00 


in 


D! 


in 




T 




CM 


CD 


m 


















^ 


• 


CM 




in 


CD 


CM 


CD 


CM 


CD 


T 


o 


CO 


CD 


CO 


o 






CM 




in 


a> 


CM 


CD 


^ 


9 


■5 




S 


CO 


CO 









0) 

E 


aj 




m 




W 




1^ 


°o 


T 


CM 




CO 


in 


CO 


in 


in 


CD 




CD 










oo 


T 


CM 


r- 


CO 


in 


CO 


in 




to 




CD 








S 




c 


s 


■«» 




oo" 




in 


cm' 


to' 


id" 


cd' 


co' 


co" 


cm' 


co' 


cd' 


oo" 


CD" 


■^' 




oo' 


r~." 


iri 


cm" 


ID 


^' 


^* 


ro" 


co" 


cm" 


co' 


cd' 


00" 


to" 






E 


'o 


3 


n 






ID 


in 


(7) 


CO 


CD 


CD 


CD 


CD 


CO 


■^ 


CO 






tn 






to 


in 


CD 


CO 


CO 


S 


CD 


S 


CO 


■^ 


CO 














to 








in 


CO 




n- 


o 




CD 


CM 










tn 








in 


oo 


r^ 


■n- 


o 




CD 


CM 

















z 








o> 












""" 


^' 


cm" 
















cn" 
















cm" 


















3 












(0 




CO 


CD 




~CD 


CD 


"T" 


CM 


O 


, 


■^ 


CD 


in 


CD 


^ 


~~3r 




CD 


j^ 


■^ 


CO 


^ 


CN 


as 


o 


: 


T 


CO 


in 


CM 





*n 


O 












^ 






CN 


^ 




CO 


r*- 


CD 


r- 




CM 


CO 


o 


in 


m 


■* 






CD 


o 




o 


O) 


o 


CD 




2i 


'T 




ro 


CM 





Q. 












oo 




in 


Ol 


CD 




CO 


(D 


CO 






O 


^- 


o 


in 


CO 


f^_ 




£ 


h- 


CM 


o 


CD 


CD 


ID 


r- 







■^ 


CD 





00 








< 










in 




CO 


in 


^" 


CN 


in 


co 




r-" 


CM 






iri 






in" 






r-" 


■^" 


CD' 




co" 








cd' 


m" 


cm' 


cm" 


CTl 








in 








o 


m 


% 


r>^ 


CO 


CD 


Tj- 










o 


in 








O 


CO 


r- 


^ 


in 


s 


o 








CD 





'J 




C 








(T) 


o 






Jo 


CN 


CM 


^. 


CO 






CN 


r^ 




■^r 


CD 








CO 


CM 




CD 


■^ 






CM 


r^ 


CD 


T 


to 


(J) 


'> 


e 








r> 








^" 


in 


co' 


CN 


n" 


oo' 




in" 


in" 


o" 


in" 


oo" 


o»" 








CM 




CD" 


^^J 


co' 


co' 




\n 


iri 


cn 


iri 


co" 


rt 


£ 








■A 












CM 


CN 


^ 
















ro 














CN 


■^ 


t- 
















3 

1 

TO 


c 










CM 


















r 














M 


















~ 
















X) 

2 


















(O 


CO 


~ 


CD 


TJ- 


CD 


. 


CD 


CD 


CD 


CM 


o 


o 






CD 


CO 


CD 


to 


CM 


in 




, 


to 





CO 


CD 


T 


CM 












to 




CM 


TJ- 


in 






O 


in 


O 






CD 


CD 


CO 




tn 




CM 






cn 


■T 


CO 


^ 








O) 


:t 


r^ 







T3 
O 








irt 




^ 




in 


00 


o 






Ol 


CD 


CD 




CO 




in 


o> 




(D 




in 


£ 


CNI 


CN 


CD 


CO 


in 






CO 




m 


CD 




OO 


H 






£ 


CO 


*o 




h-' 


CN 




o' 


co' 


o' 


o' 


co" 




ro' 


TT 


O)" 


cd' 


co' 


n" 




c- 


f--' 


tr" 


cm" 




to' 


cd" 


co" 




co" 


■^' 


S 


cd' 


to* 






1 


o 


D 


<o 






CO 




i^ 


CD 




r— 


CO 




CO 




CO 






« 




to 


in 


CD 


CO 


CO 


CD 


CD 




CO 


■^ 


CO 






9 






% 


M 








CD 


CO 


CM 


in 


o 






CM 


1- 








m 








in 


CD 


r~- 


■^ 


o 


-^ 




CM 


*" 








00_ 






z 






m' 








^' 


cm' 


cm' 


^' 


cm" 


F 














o>" 
















CM 


cm' 














fo" 














CM 


. 


<T> 


en 




CN 

(N 


s 




CM 


CM 


g 


s 


£ 


"s 


in 


CNI 

in 


o 




s 


s 


o 

CM 


ft 


T 


CD 

to 


T 


1^ 

CM 


g 


CM 
CO 


s 


R 


s 


^ 


t 


ra 








c 














(D 


CO 






CO 






■<T 


oi 




'T 


CD 


r- 




CM 


CM 


CD 


CO 




CM 








■*T 


CD 





•^ 


CO 


»o 


c 
o 




D 




CO 


oT 




CD 




CD 


CN 


f-~' 


co' 


in" 


Ul 


"tr 


O 




CO 


■q- 


C*J 


5 




h- 


CD' 




o 




iri 




iri 


^" 





^' 


*2" 


■^' 


cm" 


2 










r) 




00 


^ 




r-. 


CD 


CM 


CN 




CO 


CO 




CO 










CO 




r- 


CO 


CM 


CM 




CO 


CO 


t^ 


CO 






O) 


>. 








tn 




CO 


•^^ 




in 


'P. 


CO 


CM 


CN 


p— 


CN 










tM_ 






in 




CM 


CD 




CM 


CM 


r- 


CM 










CM 


0) 












cs 




CJ) 


CD 


o> 


CD 




CD" 




co" 














tfi 








CM 


•^r 


00 


to' 


r— ' 


co" 














r-" 


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2 E 



Basic Tables 1997 



37 



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

(All figures are estimales based on samp las --money amounts are in thousands of dollars) 





All 


Joint returns of 


Separate returns of 


Item 


returns 


married 


persons 


married 


persons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted gross income less deficit 


122.421.991 


4,959,949,986 


49,165,907 


3,332,279,437 


2.620.881 


88,613,224 


Salaries and wages 


104,404,985 


3,613,918.456 


42,231,690 


2,363,705,669 


2.337.754 


67,258,473 


Taxable interest 


67,300,571 


171,700.242 


36.082.181 


105,878,193 


1.156,678 


3,287,054 


Tax-exempt interest 


4,925,914 


49.016,921 


2.977.885 


30,472,197 


53.885 


1,077,954 


Dividends 


29,507,639 


120,493.432 


16.652.148 


75,333,006 


398,026 


2,392,978 


State income tax refunds 


19,218,388 


14,094,351 


13.074.866 


10.547.752 


540,923 


305,222 


Alimony received 


413,109 


4,965,883 


17.262 


120,048 


12 373 


60,524 


Business or profession; 














Net income 


12,701,731 


210,585,238 


8.199,173 


158.741,456 


229,868 


3,703,950 


Net loss 


4,235,845 


23,844,022 


2.959,125 


16,579,046 


85,383 


794,985 


Sales of capital assets 














Net gain in AGI. 


19,765,289 


364.828,909 


11,137.360 


268.769.474 


238,043 


10,050,667 


Net loss in AGI 


4.474,823 


8.745.642 


2.773.185 


5.546.602 


68,848 


88,863 


Sales of property other than capital assets 


1,744.602 


-1.460,402 


1,298.876 


-673,705 


18,173 


-121,796 


Taxable IRA distributions 


6.214.044 


55.182.520 


3.942,166 


39.418.027 


55,685 


409,509 


Pensions and annuities in AGI 


19.496.575 


259.711.251 


11 523,897 


175.354.918 


257,059 


3,577,595 


Rent and royalty 














Net income 


5.865,092 


51.507.965 


3,961,069 


38.016.343 


88,108 


877,157 . 


Net loss' 


5.343,530 


32.695.278 


3,653,793 


23.008.364 


73,457 


550.307 


Farm rental income less loss 


656,848 
6,032,483 


3.529.294 
168.323.264 


399,375 
4,362,108 


2.172,953 
142,114,738 


6,862 
89,937 


53.717 


Partnership and S Corporation net income less loss 


2.742.372 


Estate and trust net income less loss 


508,135 


8.134,092 


246.915 


3,602,629 


6,359 


405.148 


Farm net income less loss 


2,160.954 


-6,847,443 


1,730.474 


-5,080,060 


32,520 


-201,062 


Unemployment compensation 


7.124.100 


17,230,102 


3,467.216 


8,838,321 


146,399 


306,319 


Social security benefits in AGI 


8,307.938 


61,557,689 


5.345.342 


44,448.630 


105,020 


738,877 


Other income less loss 


4,737.237 


19,085,136 


2.937.651 


12.897.829 


89,313 


625,071 


Total statutory adjustments 


18,785.760 


46,954,680 


. 11.702.210 


33.130.346 


325,980 


1,095,666 


Primary IRA payments 


4,068,958 


8.662.694 


2.230.612 


5.760.197 


35,975 


54,558 


Secondary IRA payments 


16.912 


22.454 


11.960 


19,857 


•9 


•22 


Payments to a Keogh plan 


1.189.981 


10.237.623 


947.597 


8,449,778 


11,630 


90.974 


Deduction for self-employment tax 


13,513,228 


14.868.362 


8.945.312 


11,244,273 


240,604 


241.951 • 


Self-employed health insurance deduction 


3,284,842 


3.869.842 


2.321,135 


3,118,156 


37,783 


37.794 


Moving expenses adjustment 


780,813 


1.847,578 


492,232 


1,324.606 


23.153 


127.592 


Total itemized deductions 


36,624,595 


620,810,172 


24,213,610 


459.131.651 


1 .003,008 


11.517.440 


Medical and dental expenses deduction 


5,256,149 


29,283,622 


3,095,990 


12.844,493 


100.208 


385,757 


Taxes paid deduction 


36,095,045 


220,628,058 


24,058,071 


169,860,095 


975.512 


4,267,110 


Interest paid deduction 


30,790,485 


250,599,197 


21,833.992 


193,246,373 


715,214 


4,497,190 


Contributions deduction 


32,612,634 


99,191,962 


22.299.561 


75,889,032 


801,007 


2,038,591 


Casualty or theft loss deduction 


105.413 


1,063,586 


74.918 


667.288 


■1,115 


•2,911 


Total miscellaneous deductions 


9.270.635 


43.307,216 


5.587.962 


25.354,585 


223,428 


918,290 


Basic standard deduction 


84.844,302 


428,362,726 


24.615.395 


169,690,309 


1,542,259 


5,309,671 


Additional standard deduction 


11,136,379 
99,314,519 


13,333,199 
3,429,109,165 


5.739,138 
43,473,042 


7,868,349 
2,373,999,317 


69,331 
2,287,342 


55,465 


Taxable income 


67,938.220 


Total tax credits 


16,194.821 
5.795.530 


12.178.858 
2.464.005 


7,562,546 
3.898,733 


6.988,265 
1.624,913 


96,469 
55,059 


272.566 


Child care credit 


23,544 


Credit for the elderly or disabled 


190.343 


41.281 


40.550 


9,971 






Foreign tax credit 


2.334.015 


4.073,461 


1.383,940 


3,004,893 


36,550 


217.669 


Earned income credit used to offset income 














tax before credits , 


8.399.556 


3.767,990 


2,110.747 


871,938 






Minimum tax credit 


118,571 


681,282 


92,297 


572,385 


2,142 


11.282 


General business credit 


306,254 


826.320 


248,709 


695.043 


2,192 


11,842 


Empowerment zone employment credit 


686 


19.091 


609 


12,832 


t 


t 


Nonconventional source fuel credit 


19,866 


56,066 


12.222 


34,024 


t 


t 


Income tax after credits 


93.449,611 


727,303,171 


42.110.824 


524,987.122 


2,284,631 


15.352.208 


Alternative minimum tax, ., 


618.072 


4,005,101 


429.236 


2.769.726 


29,135 


138.303 


Total income tax 


93,471.200 


731,321,399 


42.119.750 


527.765,546 
551 201 471 


2.286,552 
2 328 191 


15.490.821 


Total tax liability 


95 665 608 


762 257 568 


43,155.654 


16 063 867 


Total tax payments 


112,455,465 


1 \J£- ,£->J 1 ,\J\J\J 

785 183 138 


46 377 106 


*J^ i , ^\J 1 ^ ^ f 1 

550 ?79 G'i? 


2 405 086 


1 U,^/U^,UU I 

15.578.392 


Income tax withheld 


106,483.908 


582.124.212 


43.766,559 


396,411,478 


2,317,112 


10.541,532 
3.704,047 
1.380,112 


Estimated tax payments 


12.766.410 


162.584,233 


7,543,812 


122 085 756 


156,925 


Overpayment refunded 


85.381.040 


119,706.937 


30,447,663 


57,430,047 


1,462,241 


Tax due at time of filing 


31,198,382 


93,909,641 


16,087,083 


68,256,197 


1.005,638 


2,540,055 



Footnotes at end of table 



38 



Individual Returns 1997 



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) 



Item 


Returns of heads 
of households 


Returns of 
surviving spouses 


Returns of 
single persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted gross income less deficit 

Salaries and wages 


16.855,280 

15,855,542 
4,375,698 

124,877 
1,285.052 
1,431,217 

166.403 

1.190.226 
234.512 

832,168 

199,972 

55,237 

296.284 

1.145,809 

266,854 

326.814 

26,456 

195,559 

17,468 

39,043 

1,201.727 

196,968 

337,398 

1,601,452 

263,979 

32.822 

1 .200,404 

158,982 

35,033 

2.469,904 

t 

2,451,253 

2,128,259 

2,203,362 

t 

821.573 

14.338.472 

307.221 

11.008.104 

6,175.518 

1,766.941 

•4.122 

71,701 

5,069,926 

3,881 

3,935 

t 

t 

7,208,597 

37,578 

7.211.837 

7.393.128 

15,502,185 

15,270,155 

395,269 

15,361,221 

1,268,018 


378,339.276 

331.765,953 
4.256,201 

899,103 
3,085,739 

867,721 
2,086.755 

12,855,981 
1,437,815 

8.038,482 

369.702 

-137.207 

2,144,978 

10,747.790 

1,534,815 

1,844,409 

38,859 

3.505.710 

389.355 

-224,256 

2,845,444 

988,783 
1,017,192 
2,633,302 

395.618 

226,709 

878,871 

153,001 

81,018 

32,040,208 

T 

9,626,056 

14,783,013 

3,721,139 

t 

3,000,643 

86,673,749 

311,692 

183,292,036 

3,602,658 

784,058 

•526 

109,742 

2,578,869 

8,539 

9,286 

t 

t 

28,989,345 

314,502 

29.303.847 

30.604,202 

44,366,738 

40,077,228 

3,483,394 

33,066,536 

3,003,279 


61.418 

52,138 
47,782 
9,257 
30,153 
18,412 

11,529 
3,791 

25,752 

1,496 

2.357 

•2.237 

25,021 

2.908 

529 

•3 

5.003 

1,263 

•406 

•1,199 

6,936 

835 

11,892 

•1.469 

•1.140 

7,984 

1.277 

•1,199 

33,066 

t 

33,055 

24,626 

31,833 

t 

9,652 

27,179 

•1.267 

41,015 

12,527 

•7,442 

2,527 

•5,681 

•13 

•160 

41,012 
•250 
41,015 
42,265 
52,975 
50,381 
9,728 
41,707 
12,196 


2.728,350 

1,284,279 
174,058 

17,538 
179,740 

19,927 

133,221 
28.440 

199.262 

4.477 

-3,712 

•11,586 

433,478 

79,198 
16.146 
•170 
73,579 
59,646 

•-10,383 
•1,613 

104,433 
20,649 
22,889 
•2,771 

•7,918 

8,519 

1.556 

•2.082 

510.916 

t 

163,409 

201,813 

68,645 

t 

79,409 

187.531 

•1.013 

1.781,590 

12,500 

•2.405 

6,557 

•3.179 
•117 
•126 

358,479 

•1,286 

369,765 

387.730 

392.565 

281.719 

95.228 

82.838 

70.532 


53,718,505 

43.926,862 
25.638,233 

1,760,011 
11.132,250 

4.152,970 
217.071 

■ 3.070,935 
953,033 

7,531.956 
1,431,322 
369,960 
1,917,672 
6,544,778 

1.546.153 

1.288.937 

224.152 

1,379,875 

236,129 

358,511 

2,307.558 

2,653,673 

1,372,040 

5,143,227 

1,536,923 

4,943 

196,793 

3.118,924 

765,563 

228.196 

8,905.007 

1,637,025 

8,577.144 

6.088.395 

7,275,870 

18,524 

2,528,020 

44,320,998 

5,019,422 

42,505,016 

2,347,760 

67,355 

145,570 

839,297 

1,213.202 

20,239 

51.258 

•72 

7,555 

41,804,547 

121,874 

41,812,046 

42.746.370 

48.118.113 

45.079.701 

4.560,685 

38,068,208 

12.825,447 


1,167,989.700 

849,904,082 
58,104,736 


Tax-exempt interest 

Dividends 


16,550.029 
39,501.970 


State income tax refunds 


2.353,728 




2.598,555 


Business or profession: 


35,150.632 


Net loss 

Sales of capital assets: 

Net gain in AGI 

Net loss in AGI 

Sales of property ottier than capital assets 

Taxable IRA distributions 


5,003.737 

77,771.025 

2,735,998 

-523,982 

13,198,419 




59,597,470 


Rent and royalty 

Net income 

Net loss' . 


11.000,452 
7,276,052 


Farm rental income less loss. 

Partnership and S Corporation net income less loss 

Estate and trust net income less loss 


1,263,595 
19,886,855 

3,677,314 
-1,331.571 


Unemployment compensation 


5,237,404 




15,276,966 




4,524,395 




10,072.478 




2.448,550 




2,576 


Payments to a Keogh plan , 

Deduction for self-employment tax 


1,462,244 

2.494,748 

559,326 


fvloving expenses adjustment 


312,280 


Total itemized deductions 


117,609,956 




14,828,609 




35,711,388 




37,870,809 


Contributions deduction 


17,474,554 


Casualty or theft loss deduction 


318,033 


Total miscellaneous deductions 


12,954,289 


Basic standard deduction 


155,501.456 




5,096.680 


Taxable income 

Total tax credits , 


802,098,003 
1,302.769 


Child care credit , . 


29.085 




30.784 




734,601 


Earned income credit used to offset income 
tax before credits 


214,004 


Minimum tax credit 

General business credit 

Empowerment zone employment credit 


88,959 

110,023 

•5,637 


Nonconventional source fuel credit 

Income tax after credits 


21,047 

157.606.017 


Alternative minimum tax 


781.284 




158.391.419 


Total tax liability 

Total tax payments 

Income tax withheld 


154.000,299 
174.555.811 
134.812.255 


Estimated tax payments 


33,215.807 


Overpayment refunded 


27 747,404 


Tax due at time of filing 


20,039,577 



' Estimate snould be used with caution due to 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 m appropriate totals 

NOTE Detail may not add to total because of rounding. 



Basic Tables 1997 



39 











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c 


c 




3 










o 




1/1 

c 


D 


o 


Q 


o 


^ 


3 


3 


3 


3 








s 


J 


c 

3 


3 


3 


3 


3 


3 




3 


3 


E 


o 
o 


o 
o 




5 




(?) 




3 


t 

o 


1 


§ 


8 

O 


iri 


8 

d 


in' 


o 


d 


d 


in 


I 


g 


1 


§ 


n 


3 


§ 


o 


in 


o 


in 


O 


o 


o 


in 


o 


o 




<0 

K 

2 












to" 






CM 


CM 


CO 


TT 


in 


r- 




CM 






o 




in 






CN 


CN 


CO 


^ 


in 












c 










z 


w 


w 


w 


vt 


M 


M 


w 


W 


69 


w 


w 


(/) 


V 


w 


z 


w 


M 


w 


w 


M 


w 


M 




w 


M 


M 




*f 


w 


o 










< 
































t- 
































z 


1 



40 



Individual Returns 1997 



? g s 2 



CO CM (D 



O) T- iC Oi 



to 0> O (N 



to in n OD 



S E 



(O r- CM (O 



(M CN CN 



s s 



O) (O T- 



r^ T- ci CO 



$ o in 



rt rj 



en OS (N CO 



Ol (D 00 



to CN »n 1- 
^" fN (N CO' 



CO to CO n CO 

r- T T- in CO 

O) ^- T- CD ID 

to in to' cNj in 

CN CN CNJ r- o 

1- O »- CO CD 

co' ro" iD r^' o 



QO lO en to CD 

ro to r^ (D r- 

M- CM in CM CO 

to irT o) pj' fo" 



CD CO CO CM m 






CD CO CD (D 



CO — T — T- 

co' iri tn CN fo' 



CO CO in CO 

ao m (N »- 

to 'V T m 

fld ^' m" tz)" 

r- (N o> Q 

■^ o> m o 



in ro CO 



<- -- CO 






•- ■r- to 



CO CN CO 

in ^ (D. 



3 K 

(O CN 



^ en en 



tn CN CO CN 
CD CD CM CO 



00 in 1- 

CD CNJ to 

in T-' t-" 

CM to 00 

oo in '- 



^' r>- ID 
T- o iTS 



CO 1- »- 



r" s" 



ID S © 

m O) ■•- 



■^ in •- 



S E 



CM in CM CO 

2 !S 8 5 

V en •- co' 

CM (o (o en 

■•- *- CM CM 



in CD in en 



8 a 



m <n CO 



1- 1- o 



CM to CO 






r^ in (30 



8 « 



»- (M CO 



s s 



5 t R 



in CD 1^ 
m in •- 
en CO in 



■r- CO m 






■>- ^ CM 



CD CM en tM 



V) 5 



SCO to CM 

in CM CO 

*- to in CO 

in* h-* co' co' 

ro CM CD 5 



CM en CO m 



to m in 



CO m CM 



CM en •- 



s s 



:? if 



*- »- f^ 



I 8 
< s 



S E 



*- in 



»- r- CM en 

■>- CM ■^ »- 



tM CO in en 



in (D in CO 



o) in en 

m o to 

en" eo' co' 

* CO CO 



CM CM tJ) CO CM 

n o r- CO m 
en V in ro' to' 




S 8 

CM in 



t 1 




^ in y~ -^ 



Basic Tables 1997 



41 



















r 




■.- oo 





(D 


(D 




cn 




^ 


ID m CO r^ 


in 


to I-- en 





CM 


00 


m 


to 


00 


tD 


cn 


CO 




IT 




<o 


t-. 


















00 r>- 


"» m 




r^ 




CM 


in 


in 






r- 01 


to 




m 


CO 


en 


to 




CM 









CO 


en 












Q. 




■£ 






S. 


CM r- 


5 


in 


cn 


CD 









^- tD ■q' 


r^ 


<o ^ 


r- 




m 


00 




00 


?^ 




n 


to 


cn (M 




M 








j= 




D 






n 


cd" 10" 








0" 




cm" 


CO" 


d" T-' iri ^' 


0" 


r-' iri 


tri 


cm" 


en 


to' 


0" 


b" 






cn 




tri ■^ 


iri 


to" 






























CM 




m 


r- 


to 


cn h- CO -q- 


CM 


00 h- ■ 








CM 




m 


r— 


ro 


CD 


tD 




TT 


in 














£ 




CO 


(D n 


















CM 


V- m CO 


^_ 




















CM 




in 


CO 




(O 








c 


c 


< 






0" 






























0" 




















































































































2. 

O) 
















































































e 


CL 


























































































































































-r 








h- ^ 


r^ T 




•^ 


CM 


m 


to 


cn 




to CN 


r- h- 


r- 


0> CO CD 









cn 


r- 


01 


CM 








CO 





CO 








t: 


(/) 









n T 


03 CD 




in 







CO 


CM 








to r- cn 


cn 


to 




s 




CO 


s 












10 








o 










n CO 


m in 




CM 


CM 


in 


O) 






■q- -q- to -q- 


r- 


m v cn 


to 




tn 




co_ 


CD 




CO 


S 5 


to 











c 




£) 


E 


(O 


m" ■r-" 


cn r--" 


0" 


cm" 


CO- 


■q-- 


iri 


I^' 


cn 


iri to" 0" V 


"T' 


00" 


iri 


co" 


r^" 






to" 




to" 


r^- 


iri 


to" 


d ■q-" 


■q-" 


<D 










3 




1- 














CO 


^ 


CD 


in CM cn CO 


ro 
















to 


^ 


CD 


in 


CM 


tn to 


to 


p< 








z 




E 
Z 


£ 




<s 
















































































































































!;- 


^ 


£ 
< 






CO 


CO 


in 





CD 


in 


to 


f^ 


f^ 


^ ; 


cn in 





01 CD 




CO 


CM 


m 


CO 


CO 


f^ 


^ 







^ 


cn 





^ 








V 








Tt ■q- 




T 


cn 




CM 


r- 


cn 


cn 


CO 


to '- 


cn 


to tD 










to 


CO 


CO 





00 






CO 


cn 











£ 








0) - 


CO 




cn 




CO 


■q- 






m 


eo 




0» CO 




^ 


? 










CO 


CO 




CM CM 













o 


"D 




CO 


V m' 


aS 


ro' 


cd' 




CN 





to" 


iri 


00" 


CD' 0" 


0' 


O)" ^ 










tN 




b 


CO" 






q 


o> 


iri 


m" 








E 
o 








CO r-- 














CO 




to 


CM 


CD r- 




n 














CM 






CM 




to r- 





CM 








ro 






CO 












* 














^ 


f~ 












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1 


CO 






















































































'^~' 




































































E 


3; 


















































































CO 

















































































5 


to 








r«- -^ 


CD 


in 


in 







CM 


cn 




CO • 


CO 




<T »- 




to 


cn 




to 


CD 


to 




CO 


; 


CM in 


CO 


^ 


H 






*r 






c 




r- CD 


CD 


CO 





(D 




m 


in 


cn 


■q- 


■q- r^ 


CO 


to -q- 




in 




CD 


in 


^ 


m 


r^ 


cn 




CM CD 










t: 






3 


c 


CO 






to 


■^, 




t\ 




'^ 


CO 








to 












in 


CNI 










0. CD. 


p 


5 


a> 








1 




£ 


v" ■^' 




ro" 


P" 






r--" 






co" 


r- 


■q- 


r^ 


0" 














to 




co" 


to" 




f^' T 




ro" 


3 






3 
Z 




00 


















r 








































'*-• 


















































































C 














































































o 








__ 










































































o 








o 










CO m 


m 


eo 




CD 




m 


r- 


to r- 10 CO 







CM 


en 





CM 


^ 


CO 


to 


en 


01 






m 


T 


to 








c 






s s 


5 





CO 


to 






^ 


ro 


in 


^ 


c 


en CO 








s 




^ 






en 





to 




tn ■■- 






1 




■o 




■3 






CO m 


cn 


■V 







CM 




to CM to 




«o r— 


^ 


^ 




cn 


to 




cn 


'^. 


in 


oj -q- 




fO 


d> 




0) 


E 


en 










id -q- 


cd' cm' 




O) 






cn' 







cm' CC 


IT 


cn 




h." CO 




m' 


q-' 




b 


cn 


iri 


CO 




m' 


■q 


CO 




cn" 




D 


o 


E 
< 




1- -q- 












Wl 




CO 


cn 


•q- <- 


p" 


cn 


Ol 


to 












^ 




h- 


CO 


V 




to cn 


cn 


r^ 


E 






c 






'^. 






















CM CN 


r- 


^- 


cm" 






















CM 


CvJ ^ 


^. 




o 




o 
V 

6 


S 


cri 










































































u 




£ 


c^ 










































































c 










































































^ 




<u 


S 


'lA 










































































(0 




3 


■c 


E 









O) CD 


t^ 


tD 





^ 


r-. 


■q- 


r- 


^ 


cn 


■q 


c 


■q 


T 


cn 




CD 


f^ 


to 


to 


CD 


CO 


q- 


CM 





^ 


r-. 


■q- in 


^ 


tn 


(A 

s 




o 






1 






rt o> 


<D cn 


(D 


CD 


cn 




cn 






CO iT 


iT 






(b ^ 


to 


1 


CD 






in 


cn 




to 


cn 


to 








r: 





5 
■3 


CD 


■^ 


c^ 




in 


cm" 


cn 




■q- 
to" 


cn 


CM 


00 CN 

■^" in 


CN 


CO 

iri 


cn 

iri 


CO 

oi 




CM 


CO 




CD 


CM 


■q- 
co" 


in 


tD 


CD 

■q-" 


00 
■^" 

CM 


CM CO 

iri iri 


ai 
iri 


U) 

cn* 


o 




c 
o 













































































■o 

0) 




? 
















































































■c 














































































♦rf 




o 














































































U) 




g- 












<fi 


(M 


c 




CM 


■^ 


in 


in 






r^ 


■q- 







01 


io a 


CD 


CO 


CD 


q- 












O) 


<n 






CO 


q- 




p 
















01 




cr 


CO 


r— 


^ 


O) 


00 






r^ 


li- 


cn 





to 


r <r 


to 




■q- 


to 


to 


CO 


o> 


f--. 


CO 




to 


h- 


in 


■q- 












c 






rsi ^ 


IT 




CM 


r- 


10 


CM 






r^ 


en CO 


■q 






to tL 


CD 





■q- 




en 


m 








CT) 


CO 


ir 


eo 


CO 


10 


^ 










3 




S 


r>-" en" 


CC 


cn' 


co' 


04 


o" 


CM 


iri 


cn 


0" 


0" CD 


oc 







«' IT 






in' 




m" 




CO 


cn" 


r— ' 


cn" 


to' 


b q-' 


CO 


00" 












CM 


a 


"T 


(£ 


cn 


CD 


T 





ID 


to 





to 


in « 


a 


CD 


to 


l>. CC 




in 


CM 




CM 


r^ 


en 


CD 


to 


CO 


r- 


l£ 




f- 


CM 


< 




w 










r^ ■q- 


IT 


to 


CD 


in 




cn 





to 




T- O) 


CN 







r-_ T- 






CO 




m 




Ol 




"5. 


C". 


CO 






'=0 


<» 




ra 






< 






^ 


cn 




















cm' f^ 


r^ 




























ro" 


r^ 






10 


■s 




Q. 

3 


i 


1 

3 








fM 






























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0) 
N 










































































tf} 




"o 


CO 












Ui 


CD 


C^ 


CM 


00 


_ 


^ 


oo 


^ 








Ti 


CD 


oc 








00 ■q 


^ 


cn 


in 


in 


CD 


^ 


CM 


cn 


ro 


^ 


CD 


cr 


^ 


^ 


r- 










s 


c 




f 


to 


'J 







5 





CO 


00 


CM 


to 


CM cn 


■q 




r-- 


TT CC 




ro 


01 


tD 


q- 


cn 


CO 


q- 


CM 


5) 


00 




CO 


■q- 


oo 


^ 




ra 






1 




f 


CO 


CC 












to 


cn 





to 


r- ■q 


Tj 







ir 






CM 


at 


(D 


in 




cn 


cn 






ro -r- 


p 


CM 








1 


CM 


u 


O) 


cm" 1- 


cm" 


■q-" 


CO" 


in 




■q- 


01" 


CS 


00 


00' 




|C 




\p 


0" 


in 


en 


en" 


co" 


co" 


r--' 


1^" 


cm" 


O) (ri 




to" 










<u 




ec 


in 


0- 










■^ 


CD 


in 


cn 


cn CN 


CC 
























O) 


CO 




CD T- 






E 
u 














r- 






























10 














































M in 


t\ 


CO 


~ 




r^ 


en 


m 


cn 


r^ 


CM ■q 


■q 


r--. 





r- 1- 







CO 




m 




m 




CM 


r^ 


CM 




to 


to 


•n 




















in 


CC 


01 











CM 


CO 


cn 


to en 


CN 


m 




*M CN 


CM 




to 





to 






to 


to 


CD 





l5 CM 







X 
RS 










c 

g 

1 




<D 


CM CM 




cn 
0" 


CM 


CM 




cn 


?j 


CD 

0" 


m 

to" 



cm" 


CO 

00" in 


in 
■q 


cn 


CO 


T- 

rf -q 


en 
cm" 


CO 


i 


CD* 


cm" 


^- 


m 
cn" 


CM 

00" 


to" 



cm" 


cn 
co" 


oo CO 
CO" d 


co" 


^" 












CN 


ec 


CD 








r^ 




CO 


CO 




CO 


in 




in 






TI 




cn 


^ 


CD 




CO 


to 






^ 




to 




1^ 


1- 














CN T 


r- 








r^ 




CM 


CO 


■^ 


in 


■q- CN 


m 


■q- 




t^ CM 




•q- 


m 


r- 




to 


CO 


CO 






CM CM 


CM 


10 






E 








^" 'T' 


















■q-' 


co" CD 


in 


cm' 


iri 


CN 




















■q-" 




to' 


IT 


CM 




co" 


■o 






s 








■V 






























»o 
































c 






S 










































































n 






o 












































































i2 

c 

0) 


1 




1 









tr 


CJ) 


■<i 


CO 


cn 


CM 


T 


CM 


^ 


CD 


CM 


CO r\ 


CO 


CD 


CO 


^ r^ 


tM 


CO 


CD 


CO 


r- 








en 


^ 


CM 


^ 


tc 


00 


CD 


0) 










^ 


CO 


CC 


r^ 


in 


m 




in 


CM 


cn 


in 


CM cn 


■q 


in 


CM 


t f-- 


in 


CM 








CM 


r-~ 


q- 


q- 


cn 






c 


cn 


r^ 


o» 












c 




h- 




tc 


T 




■q- 




a> 





in 


CO 


CO CM 




CM 




(o_ cr 


to 


CO 


CD 


CO 


r^ 


to 


r- 





<j> 


tM 




tr 




p 





T3 








i3 


3 


in 


w 


0" 


c 


cn 


oo' 


CD" 


■^' 


to' 


co' 


cn" 




r- 




CO 




■q-" 


«o 


00" 




cm" 


cm" 


cm" 


to" 




CD 


<d" 


iri 


id" 


r^ 




^" 


cm" 










E 













CO 


CM 


CM 




to 




CO 


ro 01 


m 


to 




^ 


to 


^ 


CO 


en 







CM 




CM 


ro 


cn 


IT 


CD 


■q- 


CO 


E 


"5 








u 




















CM 


CM 




^ 


m 


CN 






00 














CN 


CM 


in 


1 










to 


Ul 








z 






n 
































(m' 
































<•-' 


■a 
















































































S 






























































































































































'■u 


















































































£ 














(N 


ro 








m 




CM 


00 


OO 


ifi 


h- 


CD 


CO 




in 


to CO 


tD 


to 




CO 









in 


m 


CO 


cn 




CD 


(N 


to 


< 














(C 


■^ 






to 


CD 


ID 


h~ 


to 


to 


cn 


■q 




I-- 






tn in 


CM 













in 


tn 







cn 


CD 





CM 


to 


CO 


c 








c 






a\ 


ro 


CC 




in 




in 


in 


to 


(M 




c 


5 


cn 






m CO 




r— 




CD 




to 


'^. 







m 


to 


tn 


■q- 


CM 


n 










1 




5^ 


eo 




CN 


cn 


iri 


eo' 


eo' 


to" 


iri 




cm" 


r- 


a 


^ 


to' 


en" 


0* CD 




■q-' 


0" 


iri 


tt' 








00" 


q-' 


to 


cn 


iri 


r-' 


oo* 


o 
E 
o 


2 












00 





■^ 


CM 




(O 


r— 


■q- 






CD 


c 


h- 




CM 


M ^ 


cn 


CM 


CM 


CO 


cn 


cn 


r- 


CO 






in 


CO 





CD 


to 












CN 


CO 




CM 


ro 


CO 


CO 




r^ 




m 




(D 




■q- 




■-- 












ro 


ID 


cn 


in 





CO 


CQ 


■q- 




fM_ 


(0 




1 


c 






r- 




















cm" 


c\ 


m 


in 


co" 


to" 


(O* 


















cm" 


cm' 


iri 


in 


to" 


to" 




i 




s 

C3> 








M 
































to 
































u 


1 




1 


2 

Q. 










































































c 










































































•s 


(D 




CO 


3 











to 


If 




CO 


CO 


CO 


T 


co 


T 




IT 


■q- 


to 


CM 




w 







^ 


^ 





q- 


r- 


■q- 


CO 




r^ 


to 




tO 


cn 




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o 


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CO 




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n' 


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d 


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ri 








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i 

z 






w 


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c 


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n 


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c 


CO 


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o 




CD 


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CD 


CO 


n 








f-^ 


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o 


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CN 




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a 


CN 


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ir 


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r- 


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3 


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tn 


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£ 




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r 


cl 


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CN 


00 


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in <D 1- 




CD 


o 


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cn 


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h- 










cc 






CO 


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cn 


(C 


s 


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to 




in tc 


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r- 


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co' 




CV 








1^" 




















CN 


cm" 






















































































a 








w 


CO 


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o 


Ol 




cv 


Ol 


cn 


CM 


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in 


o 


1^ 


CD 


CO 


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CD 


CO 




CD 




CD 


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cv 


CM 


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in 












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o 


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cn 


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cc 


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c 






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8 


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m' 


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O 


o 


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i 


§ 


CO 

5 




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o 




in 






CM 


r 


CO 


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m 












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T 


m 


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z 


w 


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M 


m 


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to 


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H 
































z 


I 



Basic Tables 1997 



43 













»- r«j 




- OCOin COOlTj-r^CN T 




o 






n in 


to 


■t- CO OO 


to o p— o oo CO 


h.- 


CM 


in 


g 


r«. 












m CO 


CO T- u 


Dco CDOorjinm to 


in 


o 


CM 


CM 


T 


r^ 


s 


CN CM T- 


CO CN CD r- « 


1 CD 


CM 


"<r 


in 


CO 






C 






CN ^ 


en ■^^ * ^. rsi in «- CO CO at 


o 


o 


O 


CD 


CM ■^ 


to O CO 




- CO ^ CO O to 






CD 




o 








C\J 


1- ■^" 


oi cm' co" CO m CT> r-^ ^ tn cD 


o' 


CO" 


oo" 


CO 


O" CD" 




to' ^' ■«-" 


cd" co" cd' cd' o' co' 


CD* 


cm" 




co" 








< 




(£ 


r <° 


(O CM 1- 


- O CM ■^ TT r^ CD f^ 


CO 


CN 


■^ 


^ 




in 


in CN CD 


CN CO oo CM CO oo 




CM 




^ 


nt 










r-- r- 


o tp_ T- 


- r-^ CO (D o -^ in CO 


r-- 


CD 


en 


r--^ 






CM O CO 


(D TT f^ CO ^ r=: 


r- 


CD 




(^ 


1^ 




0) 






(j> 




- rococo cocDOi-^fO en 


o 


co' 






3 

CM 




co' -r 


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r-- tD to ■^ co" cn 


o' 


CD* 






^" 




ra 








CM 






- - - ' 


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ro 


~ 
















- CM CM in CM 


n 










0) 


ra 

1- 


"5 






Irt 1- 


CNcnCftr^ rocorri-oi o 
toincof^ incocsjcotD o 






in 


in 


n cn 


CM 


ro r^ -q- 


CM cn O T- rr CO 


in 


O 


^ 


CO 


s 










fc C^ 


■^ 




in 


r- 


T r- 


CO 


h- to T- 


CO TT 1- r- rt ifi 


^ 


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in 






£ 




U) o> 


^. ^, '". "7. ^, °o T "" 


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f^_ 




ID 


CD 


«; 


'. ^ 


cn 


CN CO »- 


tD_ 0_ ■>-_ T 


- CD CO 


o 




CD 


00 










3 


5 


•S '-" 


cm' fo' CO in in' d ^ in to »- 






ID 


to" 




to" 




in' CN co" CM CM cd' 






cd' 


to' 


to 


c 






£ 


a> o> 


^ en T- 


-CD en TT T- 


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O 


CD 


■^ 


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CM 


CD CD CD 


(3) c\t CD CM in cn 


o 


CD 


T 


CM 


CM 


c 




u 




^ 


VrrCMO CDnCMCOf- -^ 


CM 


CM 






00 




in ^ r- 


in CO «■ 


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ro 


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CM 






U> 


1 




z 






at 




^ 


- CN (N ■■- ■^ CN T- 


CO »- 


*" 








<£)* 








■ '- 


■^ 


-' ■^' CM* 1-" co" ^ 


*-* 








cm" 










GO O) 


coincMCD f-f^r^cNi^ oo 


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CD 


CD 


^ 


h- CO 


CD 


in in '- 


in r-, fw r--. o cn 


m 


CD 


CM 


s 


^ 


c 










in en in CM 


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00 


ro 


CM 




lA CD 




CD oo oo 


o CT) CT) t — in in 


CN 


CM 


CO 


N 


o 




c 






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CN CD CN CD CD in ^ 


- CM CN to 


in 


in 






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CD CD CD 


CO rr ^ 


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CO 


CO 


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3 
o 
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< 




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■<T co" o ■^' o" co' in 1-' to' in" 


■^' 


r--" 


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co" 


CD co" 


CD" 


o' cm" to" 


CD* in f 


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en 


CM* 




co" 










ID 


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cDcoooo cDincocDO in 


■^ 


in 


OO 


CD 


n n 


r^ 


en CD »- 


co cn CO CM ■<- 


in 


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^ 


CO 


cn 




s. 








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r^cMcD'V "CcointDO) ■v 


en 




CD 


r^ 


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T- ■>T CN in P^ CO 


cn 




tD 


CM 










ri 1- 


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CD' 


en 


to" 


in" 


cm" 




t" co' o 


oj" o" oo' cm" CO* cm" 


CD* 


co" 


to" 


in" 


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oo 






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in 


CM 






to 








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in 


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o 








fO 






























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___ 


~~^ 


^^~ 










o 






■* U3 


ID CO UD CN r- 


f^ 1- o f^ en 


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in 


f-- 


ro -^ 


CM 




yri CM 


tD CO CD en r-. cm 


CO 


CO 


CD 


CO 


o 












00 ■? 


co 




■c o CO o CO CD en 


00 


CM 


CO 


CN 


00 ^ 


CO 


CO o r-- 


r^ in oo ^^I CD m 




CM 


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o 


o 






o 


c 






fO 


inininco ocnco^cD oo 




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CO 


^ 


in in 


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f-- in n 




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■^ 


O 


CM 


^ 


<e 






n 


3 


CT) 


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■^ <d" o' CO -q-' in co' co' p^' r^' 


o 


cd" 


cd' 


^' 


to 


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(n cn" oo' 


CM co' to' '- 


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£ 


Tf •- 


r^CMN-co incMTcocTi r- 




CN 


in 


ro 


at 


CN 


O <D -^ 


■^ CD CM f*- en f-~ 


o 


CM 


in 


m 


to 






D 




o» •- 


^incM*- r*-^cocD^ m 


^ 


CO 










ID \D an 


iD CO CO CD ^ in 


■V 


n 






r- 






Z 






s" 




^ CM CN 




CM T- 


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*" 








co' 






■^ ^ 


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'- 








c^" 












o J^ 


ocDincN r^cDinro^ r- 


CD 


■<3- 


in 


o 


^ CO 




5^ CO 3 
O CN CD 


O •- •- T- CD C^ 


CO 


ro 


2 


oo 


cn 












CM CO 




U) to CD CM C 


P- O 1^ CM 


en 


00 


TT 




CM ^ 




CO CN CO ro CM CO 


o 


CD 




CD 






=j 






tn CO 


ocNT-cn or-r^TCD cD 


T 


CO 


CD 


5 


o -^ 




CO CD i= 


in CO -v r- CO -q- 




CM 






Tr_ 




c 
o 


o 




<N -^^ 


en oo" en" en" m" o" in r-* cd" o' 


co" 


s 


cm' 


r--" 


o" o 




in in in 


1^ cn* in ^ ^ cn 


o' 


co" 


CM 


r^" 


CM 


0) 


E 






00 rst 




r-TtD cncj)T-cnr^ cd 


in 


o 


o 


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CO oo C^l 


CO ^ r** CD in CD 


oo 


o 


CD 


O 


00 


5 


< 






^ ro 


CNDD^TT CO-^r-COCO CD 


f^. 


CO 


in 


o 






CO in CN 


r- ■^ to r) oo CO 




oo 


m 


o 


n 


m 


3 








to' 






CMCN (NCMT^CD CD 




■^" 






cm" 








CM 


cm' cn" -o' ■<t" co" cd" 




t' 






cm" 


B 
o 


■5 








Ul 






















*" 








lA 






















■^ 










o 






3 ^ 




oocno inoooincN a> 


CO 


~ 


~ 


^ 


m O 




CO CD CM 


to cn r-. CM CM TT 


CM 


^ 




CO 


CM 


1— 


5 


C 




' 


■^ 


CDOICOCO CDr-CO^CD CO 


in 








t 9 




in CD ro 


■^ -^ O CM 00 f^ 


in 


CM 


r-. 


in 


r- 




iZl 


3 


o 


O "T 




lO-^CM r^COCOO'^, TT 


o 








00 CO 




r-. CN lO 


CO CD ■^ (D CO -^ 


CM 


CD 


o 


CO 








E 


"S 


Tf CD 


CO to -^ 


CM r- CM o in oo cm 




in 


cd' 


o" 


lo' 




in o CO 


h- ^~ CM CN ^ CM 


o 


in 


cn" 


o" 


o" 






3 




;~ (>j 


O T- 


cnco ^--o^^l^DCM r^ 










r- 




ro CD 00 


^ CD •- tD CN CO 


r^ 








*» 






z 










rnmcD ininh~ini->. m 


■^ 








u> 




«- CO m 


in "O f-- in o in 










<c 












u> 


















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to" 


















'- 






















o> ^ 


h-OlDin tNoOOO -^ 


CD 


CO 


in 


r- 


^ CD 






fsj in 


O CD CO CM 1^ CO 


CD 


en 


cn 


o 


in 






C 






r- 00 


r- CD -^ 


CO CO in CO o in ■^ 


in 


^ 




o 


cn ^ 






o to ■^ 


in in T- 


T 


Tf 






CO 






13 




CD 


u> r^ 


oo -- 


u>in f*-cj)Ocnr~~ in 


00 


CD 


■T 


■^ 


CM .n 




ui ^ s 


1^ OJ "V CO CM CM 


CO 




ro 


o 


CM 






O 

E 




In 




in 


en" o ro oo cn m' r^ cnj h- o 




O 


in 


CO 


O* r-' 




CM rn tn* 


co" iC CO* lo" cd" cd' 


in' 


n" 
















M Ol 


00 CD -V CN ■<- 


CO CO CD r- (Ji 


r— 


OO 


Csl 




r- CO 






in CO 


CO IS, CD in rr oo 


T 




CM 










< 






r- in 






CM T- 


CO 


CM 1- in CO 


00 


CD 


^ 


r-- 


CO 










rsi 


CM •- 


- -v CO 


CO 


to 


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Basic Tables 1997 



45 



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1 



46 



Individual Returns 1997 






5 in 



S 2 ^' 



» ? 



CT> 5 h- 
M ■* to 
p JN iS 



5 £ 

.? 8 



;? °i 



1- (O (N 



CN oi ai 



«3 lO (O t^ 



•- »- C^J 



CM (N rt 



$ 5 



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CM ID 0> 



O) o r^ OD 

r- ^ *- r>. 

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o" oo" 3" ■^" 

r> o o •- 

to r-~ -r- Oi 

T-* CD r-" 



CM '- n (o 



S S t: 






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in in m 
en CM 1- 



»- <- CM 



in CM en 



s § 



CO 03 1- CN CO 



in CD CO 

C*> in CD ID 

r-- in ID CO 

DO in •- o 

«-" ^" cm' 



CO •- 



<- CO Ol (N •- 
n O) o r— CD 
h-T co' co' cm" od 



8 S 



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■^ T- T- CN w- ^ 



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en CO to 



CN m eo 



CD in ID CT> -T 
t- o <- n ^ 



in ■■-■■- 



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in (N CO 00 
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m -r- 



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1- o 
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co' CD co' (ji •-' 



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CO in CO CO ^ in 

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in cS ^ 

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tn 5 »- o 

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in (O di a5 



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tt Ol to m CO 

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So 



t^ T- 



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CO m en 



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8 § 



8 8 



Basic Tables 1997 



47 



tn 


T 




in 
o 


s 


CD 


CM 


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s 


s 


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CM 



S S ' 



S S 



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in Q 



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in '- »- 




48 



Individual Returns 1997 



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3 



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CO 


CO 


oo 




"o 


5 


i 

3 
Z 


2 


CN 


co_ r- 






^- 


CO 

in 


m 
in" 


CD 

cn" 


5) 


CO 



cd' 


(D 


cn 

cd" 


CM cn 

co" co" 


CM ^ CO 

T-" to" 


CO (£> CO CM CO CM 

r-" eo" co" cd' 0" in' 


cd' 


m" 


CD CO 

cd' to" 


CM 


cn 
cd' 


CN 


00" 




CO 








00 -q- 


01 


hl 


co 







CD 


5 





CD 


T 


O) 


T 


CO CO 




T '- 


in in r- 10 


CD 


cn 


■q- en 






M 


'J- 












CN 






CM 


CN 


CM 




to 


CO 


■^ 


CN 




CN 














CO 






CM CO 








Ul 


3 










n 






























cm" 






















































































































U> O) 


n 




CO 





CM 


ID 








CO 


CD 


in CO 






r- '- 


to 


cn 


J 





r- ^ 


CO 


CD 


■q- 


CO 








c 






U> TT 


(D 




CO 


00 


CD 


CO 


r— 








to 


m to 


r- ^ r— 


CO m 1- ■—1-0 




cn 


CN in 


CN 





to 




C 






1 







^ 


CM 




a 


r^_ 


en 


CO 


■^ 






■T 


r^ 


in CM 


cn t« ■^ 


■^ 1 CO CM r- cn 







cn CN 


in 


in 




O) 


o 








*-" •^" 


0' 


CO 


to" 




^* 


r- 


in" 




cd" 


cm" 


co' 




CO 


0" 0" in 


cd" id" sr" cd" cd" "t" 




CD 


co' 







in" 




















^ 


CM 





T 


^ 


CM 


CO 




•V 




CD 


CO 


CD in 




^ CD CM CO CN CO 




■^ 


r- CD 


C3 




CO 


to 


c 


g- 


■D 






pi CN 












CO 


f 






CD 


T. 


cn CO 


to O) 








<- -- CO cp 




r- 


CD -q- 


CD 


" 


CO 


CO 


1 


< 


2. 


>*: 








































































3 







« 




(O r- 


^ 


to 


CM 


CO 


CM 


<y> 


^ 


I 


cn 


cn 


CO 


■.- cn 


CN (O r- ' 


r~- '- 


^ 


in 


. 


co 


r— r-- 


CD 


CM 


CD 





'S 






0) 


ti 






■^ 




CO 





CM 


m 








r- 


CO 


r~- CD 


CO CM -- 




CN CD tr 1- CD 






CM in 


■V 


in 


CN 


CM 


to 






-Q 






<0 CD 


CN 







r^ 


■^ 


CD 


CM 




CO 




CD 


CM ID 


CD r- <- 


r- ■r- CO h- CN 






T- CD 


CM 


CD 


CO 


OT 


?■ 






E 


2 




n ai 


iri 


co" 





(D 


in" 


3 


(D 




co" 


■^" 


co" 


3[ 


CD 


cn" ■r-" 




0" QO" ■r-' tt' ■^ to" 




co" 


■*" 95 


S 


tji 


in" 




o 






3 




CN 




CM 


CM 


CM 


CM 


CM 






r^ 


CD 


CO 




00 








CN CN -q 


CN 






r- CD 






^ 


3 
2 






z 






(D 














r 




" 












" 














r 


















CO 
















CM 




CO 


O) 




CD 








t 


lO T- 




CO 


CD CD CM 00 




: 


CO : 







■q- 










§ 






CO (O 


CO 


CO 


CM 


Ol 


in 





CN 











in CD 


CM CO CO tT 


CO 10 r- 


CN 






CD • 


in 


01 


CM 









01 






CO 


CM ■^ 


m 


CM 


CM 




CO 


CD 


CM 


cn 








CD P— 


r- 









■q- ^ 


CD 00 CD C-J 






r- 


CD_ 


f- 














^ 


in 


co' 


eo" 


in 


in 


co' 


to' 


CD 


r-" 




cn 




in" 




lO" 




0' cn" ■^ 




CD (D 


r— " 




cn" 








<n" 




s 


ra 




^ 


C-i 








r- 








f 














g 


' 






h- 


'" 




■^ 


f 














CM 




c 
o 


"b 












































































1 


1 

to 









CM C^ 






CM 


co 




CD 




t-- 






. 


CM r^ 


■«■ CN 


in r- 1- ^ CD CM 


V 




CO 




■q- 





« 




0} 


1 




c 

3 




in 


(£ 


in 




CO 






£ 


co 




CD 




in cn 


r- CN tr 


CN t- 


CM >- in 


h- 






■^ 


m 


r- 


o> 




E 
Z 


h- 


CO 0" 


h- 


cx> 


to 

co" 


en 
en 


r- 


CN 
^" 


CD 
0" 


CO 
CD" 




r--' 




-T r-.^ 


t- 03 

1-' m" 


CN 


■.- -"T CO T- CM CD 
r-' r-' in co" V 0' 


CO 

co" 




CD" 


■q- 

cn" 


r~ 


^. 


s- 








ffl 








^ 


to 





tD 


CD 


^ 








CD 








r- 


OJ 


CM in in m ^ '- 






CD 








^ 












a> 














^ 


CO 














r- 
















CO 




























n trt 




(N 


CM 


□0 


00 


CO 


to 


CO 





O) 




cn in 


, 


(j> ■v 


in in ^ to in 


CO 





00 CO 


~ 


CO 


I 


3 














CM TT 


5 





m 


CO 


r— 


CO 




CO 




m 




cn m 




f- CD 


p- ■>T in in 10 CN 


T 








r- 
















(O a> 


m 


cn 


r- 


in 








■q-. 


in 





■0- 


'*. 


in ■«■ 




n in 


^ r*- CN CD CD in 


CM 





CD CO 


t^. 














3 




<o 


h-" in 


t" 


CJ) 


CD" 


co' 


r— " 


CO" 




cd' 


co' 


r— 




r- cd" 




cm" 




Jm" ti 


in f^ CD cz) 


in" 




r^" cm" 




id" 




10" 















CO 






tN 


CD 


m 


CO 


CD 


r- 


CD 


CO 





r- 


f-- 




*ft 






J- in ^ CD CD 











CO 


t; 




CO 




TO 




E 






















C>J 


cn 






cn O) 




















CM 








o^_ 


S" 








o 


c 


< 






c" 






















co" 


CM I 




o" 


































Q. 












































































c 


£ 












































































1 


P 














^"^ 


^^~ 






^^~ 




^^~ 






^^~ 


^~ 
























_— 





















^ 


"b 












CO 


CD 


CD 


CD 







i^ 


in 


CD 




CM 1- 


t 


O) CO 


g 






CD TT 


r- 




f^ 












i" 






CO >- 





h- 


CD 


CD 


^ 


in 


CD 


CD 


CO 


CO 


s 


^ r— 




■^ CO 


r- 


cc 


CN in -T 




CO 


■q- 








CO 




Q- 




E 


c 


UT" 


<n 1^ 


CO 


U3 


CO 


to 


to 


m 


<D 


-» 





CM 


■<r CO 




00 • 




CM CC 




in ir 









cn CO 


•q- 














3 


oi" 1-' 


^ 


LO 


^' 


^ 


in 


to" 






cd' 


cm' 


cm" 


cd' r-* 




<n 






QC 


cc 


r- 


CO ^r 


r-" 


co" 


0' fsT 


en" 


r-' 




2 








e 




00 








CM 


CM 




h- 




CO 


CO 


r^ V 




in 










1- CM in 


r- 




00 CO 




jr 




M 

































CM 




CO 


- ; 


























(O 
















z 






■^ 














































































CM r^ 


CD 


r-- 


TT 


CO 


f-~ 






CO 




CO 




CM in 


CO f 





er 


cr 


LT 


CO m CD 


in 




CO r-. 


^ 


CD 




CM 






2 


c 






to h- 


CO 






CO 


TT 







m 


m 


in 




CD 


CT 


CO (D CM 


cc 


cc 


cr 


CO CM cn 


CD 


in 


T 


CM 


n 


CO 


f2 


•2 






< 




■^ 


CO (D 




CO 






in 











in 


^ 




in 


in r- r^ 


r- 


(£ 


(C 


cs 


CN CD CN 


tP. 


CO 





CD 


T 


in 


(D_ 












co' tn" 


cm" 


co" 




CD' 


to" 




CD' 


co" 


co' 


h-' 


tt' 


■^r T-' 


r- 


lO ■'J 


t" 


<» 


N. 


CC 


■q 


Ti 









cm" -q-" 


2 




h-' 








c 

0) 






(0 





CM 


CO 


CO 





CD 


CO 


CO 


m 


cn 


CD 


t-- 


CM ^ 






r- 


a 


c\ 


C 


T- 




T 


cn CD 







CM 


i/> 














CD 








S 






■q-. 


tr_ 




^ 


(O 


f^ 


o> 






CO 


■^ 


m CD CN 


CN 


T 


^ 


V 


T 


CO 


CO 


o» 




c 
o 


£ 








■v' 






























CM 






















CN 































































































































































D 














































































9 









00 *- 


^ 


CD 


^ 


CO 





r- 


in 


r- 


CD 


1^ 


^ 


^ 


^ 


in 


a 


r- 


CN 


cc 


CN 




CO 


^ 


T 


to 


T- 


■^ 


tD 


IT- 


to 


CO 


a> 




Q 


S; 


£ 




c> 


CM 





r-^ 


TT 


r- 


CM 


CD 


CO 


m 







r- 


cr 


CO 


in 










CQ 


r 


in 


c 




CM 


s 


r- 




CO 


CO 


CM 


00 






a> 

f 






C3 


"5. 






f-- 


in 


°2. 


">. 


■V 


£ 


CD 


CM 


cc 


CM 


c\ 


u 


cc 


CD 




r^ 


CM 


c\ 




CN 


in 






CD 


CM 


'^_ 








S 


3 






ai 


r— 


UJ 


CO' 




m" 






s 


in' 


co' 


5 




to' 


r- 


(^ 




cd" 


■^ 







in 


^ 


CO 


co' 





iT 


G 






r- 


of 








s 






CM 





^ 


CD 


m 




CD 


Tt 


^ 


CO 


cc 


cn 




cc 




^ 




CO 


CD 


a 




eg 


cn 


T 




CO 


00 


cn 


in 


CM 








3 
z 










01 


^. 


CM 


CD 


00 


r^ 






CT". 


CD 




■^ 






00 






c 


in 


m 


to 


h- 







CD 







•q- 






W 












2 






'-" 


^' 


'- 






•-' 


■-' 


'- 




•^ 








01 
















'" 


*" 


*" 




*" 








fO 






i 

















































































c 










0) 

E 




















Q 






g 


8 




























8 


8 








- 




























CD 





(b 













0" 






















































































^ 



















a 














8 


g 














en 












8 





0. 





C3. 


0^ 






0" 





2 


7 


c 




s 



























d 




















in" 




in 






0" 


in 











< 






in 





cn 


c: 


0" 





in" 


c: 








Ifl" 


















0' 






CN 




s 


in 


r^ 




w 









;; 









cs 


r> 


CO 


'T 








t« 


t« 


tfj 




E 






•0 










1 






B» 




W 




M 


(A 


M 








E 

5 




c 







(fl 






tfi 


(/> 


trt 


tf> 


w 








E 






S 








^ 


g 


M 


u 





a> 


5 


« 


^ 


^ 


^ 


1 


^ 


§ 


u 

E 


n 


M 


a 


S 


5; 


^ 


^ 


w 


aj 


S 


0) 

■a 


0) 
■0 


1 


b 


1 






3 








^ 


T3 
0) 




V 


"O 


"D 






■a 


■0 




■0 


c 


c 


c 


1 


in 


oi 


■0 


■a 


■c 


"C 


■0 


■a 


"D 


t: 


c 


c 


c 








(0 










■o 


c 


C 






c 


c: 




C 


3 


3 


3 







■0 


c 


c 


c 


c 


c 


c 


c 


t: 


3 


3 


3 




1 














c 


3 


3 






3 


3 




3 











E 






c 

3 


3 


3 


3 




3 


3 


3 




























E 

I 


3 

■6- 

10 


OJ 


3 































1 




















a 
























3 


8 





in" 





m" 


8 

0" 


8 




0' 


m" 









c 









01 

2 


■0 

3 


1 


c 


8 

in 


s 




ir 











8 

in 




8 




8 



0" 



§ 


s 

5 






(O 























CM 




5 




p^ 






in 









ir 






CN 




CO 




in 


h- 




E^ 


m 


















Z 


M 


*fi 


V* 


vt 


M 


V* 


M 


W 


m 


M 


» 


*f* 


tfl 


z 


« 




M 


M 


M 


V 


(A 


« 


w 


M 


(A 


m 


w 


y» 
















< 
































H 
































z 


1 



Basic Tables 1997 



49 











o» r^ 


CN, 


^ 


CO 


CD 


CO 


h- 


■T 


tn 


CM 


CO 


r«j 


CO 


m 


o 


^ 


co o 


o 


to 


r- 


^ 


o 


to 


CO 


^ 


tN 


_ 


cn 


cn 


CO 


in 


1 










CM U> 


r- 


CO 


T 


(D 


CN 




CN 


m 


m 


CD 


o 


in 


CM 




t~ 


in CO 


o 


o 


TT 


to 


CM 


r- 


CO 


o 


CO 




in 


o 


o 


lO 




c 






o 


to 




o 




CD 


■q- 


tn 




m 


■^^ 


CO 


■^ 


■^ 




a 


CD 


■T 


^ 


CO 


CO 


cn 


CD 


CM 


o 


cn 


'^. 


CO 


(D 


o> 


O) 


3 




O 


(N 


oo' 


o' 


>.' 


oo' 




in" 


o" 




tn" 








o 


to' 






co" 


cm" 








cn" 




en" 


o 




to 


to" 




o' 


o 




^ 


09 






in 




CM 


CO 


r- 


r- 


cn 


•^ 




■^ 


en 






m 




o 








in 




in 




o 


to 


CO 




to 


o 








•W 






"T 


in 


r- 




1 




o 


in 






■J^. 




u 


^ 






O 


CO 




■q- 




o 


in 


r- 




«l 




tn 


01 








a>" 




cm" 


CD 




CD' 


en 


co" 






o" 


id' 


en 




co' 


tc 




cm' 


co" 


o" 


iri 


cn 


co' 


r-" 




o 


to" 


eri 




to" 




s 








r> 














T 


■^ 




CO 


CN 


en 


in 


CM 


n 




















CO 




en 


in 












h- 


















"" 












N 


















•" 




■^ 






■^ 










rt CN 


o> 


in 


CD 




CO 


o 


CO 


~ 


^ 


o 


a> 


s 


~ 


CM 


G 


s s 




tn 


^ 




T 


to 


CD 


CO 


CJ) 


CO 


r- 


CM 


tN 


fO 


o 






O r- 


s 


5 




CO 


^ 






oo 




to 






m 


m 


s 


CO 


r- 




CD 


CM 


O 






CO 


o 




tN 


lO 




s 


c 


s 


m (O 


CM 


CO 


r- 


o 


o 


=0 








•V 






a 


in r- 


CO 


CO 


CM 


CD 


in 


o 


o 


5 




f^ 


CM 


T 


tN 


<£ 




a 


in 




CD 




h-' 


en 


o" 


in 


CN 


cd" 


^" 




o 




T 


<fi 




CD* 


CM* 


ai 


cn 


in' 




ai 


iri 


co' 




o" 




■q-" 


CO- 




E 

2 






in 




(D 


cm 




f-^ 


CD 


in 


in 


-«■ 




o 


to 


T 


Wl 




-T 


CD 


in 






CO 


CO 


■^ 






o 


to 


^ 


CO 




2 




(N 


CO 


in 


CO 


■^ 


(D 


m 


CD 






T 


to 


■^_ 






^ 






tn 


r^ 


•V 


CO 


CO 


t--. 




■^ 


co 


^ 


CM 




t^ 








Ol 






<D 


ai 


o" 


ai 




CN 


ai 


iri 


to' 


iri 










to" 


CO* 


h-' 


r^* 


CO* 


r- 


CM* 


en* 


iri 


cd" 


in" 








lo' 










o> 













































^ 




'" 






















Ul 




CO 


~m~ 


^ 


^ 


O) 


00 


CO 


8 


CD 


o 


"TT 


in 


"^ 


S 


CO 


■ r^ 


■^ 


s 


a> 


r^ 


CO 


en 


"i" 


r^ 


f^ 


CM 


CO 


s. 


■^ 


^ 










u 




o> 






CD 




QO 




oo 










in 


in 


CO 


cn 


in 


CM 


CM 


cn 


in 


■^ 




tn 


o 




c 










CO 




a> 


<o 




CN 


r^ 


cn 


CO 


CO 




o 




CO 


a 


oo 








f^ 




CO 




o 


o 


cn 


CO 














<n 




CN 


CD 




iri 


cd' 




cd' 


o" 




tn 


iri 


r-" 


iri 


ai 




CD' 










^ 


co' 






CD 




co' 


to" 








o 
E 
< 




^ 


a 






CO 




in 


CO 


O 


in 








tN 




en 


in 


a 


(D 


cn 




CO 


r- 


CM 


CO 


r- 


tn 


r~. 


tn 


T--. 


r- 


CTl 




0) 














a> 


CO 




CO 


CD 




■^ 


CO 


r- 


r-~ 


■^_ 


^ 




CO 




en 




"^. 


CM 










CD 


(^ 


CO 


to 






<r 




CN 


TT* 


cm 


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z 


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Basic Tables 1997 



51 



(N in oi 



K 2 



»- CO 



(N en (D »- 



E 0) 



S 3 



T- in n (N 



in »o tD 



lO (D (O 



§ 8! 

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to m ri 
ro fo csj 



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T- n in 



CO ID «) (D 



CM m O) OJ 



m n (N n <- 

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Oi r- in 



(D (D m 



r^ (O (D in 



00 en (N 



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m <N m oj 



«- ^ O) CD 



Qi m ro u3 <N 
m (N tn <N T 
iri r> c«i Tf n 



s s 






3 8 



CO to 



5 S 



£ S?RSe SSS8S 

Sor-inin in^<Ofor^ 
IN 



S 3 



10 O) cn CO 



1 ! 



CTl CO 0> O) 
CM CO 1- T- 



CO CM CM 



CO CO (T» CO 

r- CM (O CO 



I 8 



S £ 



I- ^ ^ CM 



8 


8 


s 


8 


8 


8 


8 


s 


8 


«- 


CN 


CO 


"^ 


tn 


CD 


r-~ 


CO 


o> 




8 8 



8 S 5 2 



8 s 




52 



Individual Returns 1997 



T3 
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o 

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Q. 




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cn 


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g- 




















































































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cn 




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cn 


CD 


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cn 


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1 

z 


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CM 




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CO 




CN 

o 


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in 

CO 


CO 




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TT to 
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cn 


O 


CD 
O 




cn 


cn 


^- 


m 

CO 


CD 


CD 


in 

CD 


00 
CD 


o 
m 


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r*: 


C/3 






s? 








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CM 


CN 


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CO 


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n cn 


in 


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CD 


cn 


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CO 


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cn T- Tj- CO T 


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CO 




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CO 




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CO 


CO 


cn 


CD 


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o 


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tr 














































































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3 


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r- Ol 


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in 


CD 






cn 


CD 


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r- 


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CD 


CO 


in 






CO 


cn 


in 


CO 


m 




2 








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3 


in 

CM 


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rj CO 




r- 


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cn 


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cn 


CD 


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CO ^ CO CM CM 


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cn 


to 
cn 


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to 


CO 


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cn 


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CN 

CD 


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CO 


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CM 


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CM 


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cn 


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cn 




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to 


m 


h- 








3 




5^ 


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CD 


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cn 


CO 


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cn 


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r- 


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cn 


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r- 








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to 


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cn 


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CD 


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cn 


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75 


















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s 




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in 


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in 


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r- 




to 


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o 






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w 


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w 


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W 








E 




O 






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to 


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to 




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M 




















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u 




M 


















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3 






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t 


5 


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0) 


0) 


T3 




T3 


o 


s 






03 








< 


T3 


s 


O 


T3 


TD 


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■o 


T 




C 




s 


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0) 


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T3 


TJ 


T3 


T3 


T3 


TJ 


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C 
















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C 


C 


c 


c 


C 


c 


c 


C 


3 


3 


3 




3 


T3 


c 


c 


c 




C 


C 


C 


C 


3 


3 


3 










3. 










c 

3 


3 


3 




3 


3 


3 


3 


3 




O 




s 


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C 
3 


3 


3 


3 


3 


3 


3 


3 


3 






O 


s 








■o 








i 


3 

■6- 
in 


« 


O 










O 


o 






o 






1 

CO 


0) 


o 




















o 


^ 






CD 
O 








3 


§ 


8 

O 


in 


o' 


iri 


o' 


8 

O 


8 

O 


m 


1 


o 

8 


I 


8 


1 

> 


3 


§ 


8 

O 


m' 


o 


1 


O 


o" 


§ 


iri 


1 


1 


o_ 


§ 


(0 






<ll 










o 




in 






CM 


CM 


CO 


^ 


in 


p^ 




CM 






o 




in 








CM 


CO 


T 




h- 




OJ 






e 
















z 


U9 


<o 


w 


M 


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«9 


M 


w 


M 


M 


M 


V> 


V 


Vi 


z 


m 


w 


W 


S 


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to 


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W 




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to 


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fO 


o 






CO 








< 
































t- 
































z 


1 



^ ^ 03 



Basic Tables 1997 



53 

















































































1 




Q. 


















































































c 




^ 


01 oj to T— 01 O) 


CO 


o> 





CO 





CC 


tJ) m T- CM 


T- CO 


cn 


CO 


^ 


T 





CD 


CM 


CM 


r- 


CO 


in 


cn 


CO 


CM 


to 













03 


■.-03-9 


r- ■v in 




CN 











m CO m r*- 


c 


CO 





CN 


CO 


CO 


00 




CD 


m 


in 




to 


CO 


tn 




tr> 




0) 

C 




E 










O) t^ 


01 


tri 


03 


ai 


■^ 


h- 


00 r^ m 




■q^ 




to 


to 


CO 




ifj 


cn 


CD 






CO 


r- 


ih 


CD 






c 


< 










CO CN CM D 


























TT 


CM 


CO 


CO 


CO 


CO 




CN 


















O- 


1. 












































































s 


a. 
§ 












































































— 1 


























































































































































w 


m 


c 


„ 


CD CC 


UD m T- 


tD 


^ 


^ 


rr 


£31 


tr 


r^ O) CN 03 


0> CO 





cn 


^ 


03 


r^ 


^ 


r^ 


■^ 


cn 


CD 


03 


cn 


CN 


CO 


00 






S 




2^ 


<n u- 




cn to CM 


10 


q 


■V 


O) 


O) 


oc 


^ (D CD 


<n T- 




r- 


cn 


in 


m 




CO 







03 





"T 


CD 


tn 










E 


s 




-J 


rs 


to ai >- 







rsi 


CO 


o» 


tJi 


(D CO CM 


0. 


h- 


CD 




CN 


CN 


CO 




CM 


^ 





cn 


CD 


CO 











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D 












T- (N 


CN 


CM 






















































Z 




Z 










































































^ 














































































^ 


CO 


C 




„ 


r^ 


in 







CO 


c:) 






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CD 


in 1 


I 


CD 


' 


CN 






to 


r^ 





^ 


, 




CD 


to 


CD 


: 




3; 


tf> 







T3 







s 


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r- 




m 


CO 











r-- 


ir 






CO 


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in 


rvj 






cn 


r^ 


r^ 






CO 


^ 




E 



C 






(O -^ 


r\ 




r^ 






00 














to 


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m 






CN 


CO 


CO 


a> 






^ 




CM 












03 


^ 








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r- 




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r^ 


in 


Ol 






T 


IT 


CM 














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en 




cn 






CO 


in 


CN 








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CD 














































































CO 


B 


m 










































































QD 








r^ CC 


Ol 




c 


CN 






I 


t 






(J 








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a) 


1 




CO 


r— 


00 


in 






CO 




CD 












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f 


£ 


?. 


01 


rt 




-7 


O) 

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03 


in 






CN 




CO 


CC 






to 








CN 
CD 


r^ 


CD 




cn 






CN 


CO 


03 






(D 
CO 


<7> 




£ 



D 






CM 


r-. 






CD 


r~ 


Ol 






■^ 


■^ 












CM 






CD 


cn 


cn 


cn 






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Z 




































































































































































































































1 




c 



















































































tn 


(D 


in 


tc 


(*• 


CD 


r- 


CD 


tD 







in 


c 


c^ 


r-. 


CD 


-« 


in 


03 


01 




03 




■^ 


CO 




CO 


^ 


CN 


in 


cn 


03 


CN 







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3_ 





r~ 


in 


CN 


rs 


CN 


r- 


CD 


to 





CN 




t£ 


CC 











cn 


CO 


CD 





CD 


r-- 


r- 


CN 


CO 




CD 


CO 


CN 










s 


E 






"0- 




tc 


r" 


CN 








CM 


03 


01 


IT 


■^ 


cr 


(O 


c»i n 





CD 


CO 


■^ 


■^ 


to 




CN 


03 


tn 




■^ 


in 










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T 


CN 
































r- 
































































































































































































































■a 


E 


5. 


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Q 




03 


c 


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tn 


r- 





tc 


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f^ 


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E 




O 

r- 


CO 


TT 


to 


r— 


,_ 


cn 


CN 


in 


o 


CN 


o 


CO 


Ol 


in 


to 


o> 


T- 




CO 


,- 


r^ 


CN 


.- 


O) 


CO 


T- 


1- 


CD 


o 


CD 


CO 


CO 




s 




E 


LO" 


to 


r- 


in 


■^ 


cn 


in 


in 


o 


CN 


OJ 


CD 


O 


o 


CD 


r- 




o 




cn 


■^ 


r- 


CO 




T 


ro 


■^ 


CD 


o 




CO 


r^ 


r* 






D 


ID 


f, 


CTl 


en 


Ol 


r^ 


r- 


to 


o 


CD 


CD 


CN 


in 


CJl 


in 


ro 




^ 


to 




oi 


in 


CN 


CD 




to 


to 


CN 


ID 


Ol 


in 


to 




r-; 

















CN 










CN 
























■c 


CN 


CN 




CN 






















<D 

o 




z 






















































































































































■n 




1 






at 


to 


in 


in 


CN 


o 


CO 


^ 


^ 


'T 


r^ 


in 


CO 


Ol 


tN 


^ 


to 


(^ 


CO 


CN 


o 


to 


^ 


O 


in 


^ 


O 


S£ 


Ol 


in 


to 


^ 


CO 











^ 


o 


o 


CD 


CM 






■^ 


Ol 


■^ 




o 


CD 


CN 


CN 


O 


CO 


u- 






O 


■^ 


CO 






r- 


o 


CN 


01 


CN 


ro 




CD 


h- 




Q. 
O 
Q. 




< 




in 


•«■ 


f-^ 


in 


CD 


rg 


CN 


en 


in 


CO 


CO 


CO 


CO 


CO 




CO 


CO 


Tf 


CO 


to 


cn 


CD 


CO 




r- 


OO 


ro 


CO 


ro 


to 




ro 


CO 


00 














r) 


ON 


CN 


CN 




CN 




CN 




CN 




*" 












to 


CO 


CN 


CN 


CN 


" 


CN 


^ 


CN 


^ 


" 










O 
0) 


1 






















































































































































CO 


0) 


o 














































































0) 


c 




o> 


to 


o 


^ 


CN 


CO 


CN 


r-- 


CN 


in 


O) 


in 


in 


to 


in 


o 


U) 


Ol 


Ol 


00 


(M 


in 


in 


^ 


Ol 


r— 


in 


r^ 


CD 


r-~ 


S 


o 










3 


FT 


r; 


fO 


O) 


■^ 


CO 


CN 


Ol 


CN 




CO 


in 


r- 


r— 


r-- 


Ol 


o 


I-- 




in 


CD 


to 


in 


(D 


CO 


CO 


Ol 


to 


r— 


r- 


r^ 


cn 


o 


« 








E 


in 


ro 


CI 


o 


CJl 


r- 


in 


^ 


to 


CN 




Ol 


■^ 




iri 


•^ 


CN 


fO 


to 


o 


CD 


CD 




to 


to 


CN 




CD 


-v 


r- 


ifi 


■* 


CN 


o6 

















CN 






























^ 




m 


CN 
































Z 












































































1 






O) 


o 


cn 


TJ- 


r^ 


CD 


p^ 


r*- 


*T 


CO 




in 




to 


CO 


Ol 


CN 


CN 


CD 




Ol 


^ 


h- 


r- 


o 






r^ 




to 


*2 


Ol 


2 








oj" 


? 


r- 


o 


ro 


ro 


tn 


in 


oo 




CD 


in 


CN 


CO 


r— 


in 


r- 


U 


CO 


ro 


CO 


CN 


CD 


h~ 


cn 


CN 


o 


in 


CN 


co 


r- 


in 


r- 


fN 




ra w 


C 




uT. 


,- 


j- 


■T 


(D 


r- 


1^ 


r~ 


00 


10 


in 


■^ 


CD 


CO 


CO 


CO 


<- 




cn 


■^ 


r- 


CO 


r— 


(^ 


CO 


to 


to 


^ 


to 


CO 


CO 


CO 


•- 


id 




I § 


< 








*" 


































































ss 












































































S V, 






















































































































































^•6 


"o 










































































<u c 









Ol 


TT 


^ 






r-- 


co 


ro 


f^ 


r— 


o 




Ol 


CO 


in 


TT 


fS 


CN 


CO 


in 


O 


■^ 


CN 




o 


OD 




CO 


o 


ro 


in 


S 


o 




•5 S, 
in " 






o> 


CD 


cn 


o 


CO 


CO 


in 


r- 


O 


cn 


CO 


r 


ro 


Ol 


to 


rO 


c 


in 


to 


o 


O 


r^ 




CD 




CD 


CD 


CO 


^ 


Ol 


to 


CO 


<o 




"i 


in 


o 


00 


CO 


in 


in 


in 


in 


in 


■>T 


CO 


CN 


CO 


CN 


-- 


'- 


■^ 




^:: 


CO 


tD 


to 


in 


in 


in 


T 


CO 


CN 


CO 


CN 


■^ 


■^ 


"" 


n 






i 








































































c 
o 

0) 




c 






eo 


o 


h- 


^ 


o 


CN 


tj) 


o 


<T 


^ 


(D 


cn 


CN 


CO 




(jy 


Ol 


o 


CO 


CO 


to 


o 


S 




^S 


^ 


CN 




X 


IS 




f^ 


o 

(O 


Q. 




:3 
o 
E 
< 




o' 


(O 


CO 


to 




ro 


in 


CO 


OO 


o 


CO 


to 


CO 




■^ 


CO 


tfl 


o 


Ol 


CJ) 


in 


o 


CO 


CD 


in 


CD 


CO 




o 


CD 


to 


in 








in 


00 


in 


CO 


r« 


^ 


r^ 


oi 


cn 




CO 


CO 




r- 


to 


^ 


CO 


01 


o 




O) 


CD 


CD 


oi 


to 


CN 


•0^ 


CD 




S 


ID 


■^ 


CO 


CM 


c 


i S! 






CN 


•<T 


in 


in 


in 


T 


r^ 


■«r 


CO 


CO 


CO 


CO 












r~- 


r-- 


CO 


CO 


■^ 


in 


•V 


CO 


CO 


ro 


CO 


^ 


"" 




o 

E 


as 

E 9- 




















































































































































? 


0) y 


_ 








































































(TJ 


Ol w 


o 


E 




: 


^ 


8 


to 


CO 


cn 


CD 


Ol 


in 


to 


01 




CN 


tD 


in 


Ol 




o 


00 


o 


r^ 


CD 


CO 


in 


O 


O 


o 


in 


CN 


r^ 


CD 


CD 


oo 

(O 


C 


s 




E 

z 


oT 


■^ 


r^ 


r^ 


o 


CO 


r*- 


CO 


OT 


Ol 


CO 


in 


o 




r- 


a 


r- 


CD 




■^ 


O 


o 


CO 


in 




o 


ro 


in 


o 




r- 


2 






^ 




to 


CO 


o 


at 




CN 


d 


(D 


T 


(D 


in 


CO 


OO 


to 


CN 


u 




O 


r- 


r- 


CD 


CO 




£P 


in 


h- 


ifi 


to 


CD 


to 


CN 


CM 


OJ 


^ 









CN 


in 


^ 


■^ 


CO 


CO 


T 


CN 


CN 




CM 
















in 


in 


in 


CO 


T 


CN 


CM 




CN 










o 


z 








































































0) 
















~~ 








, 






~"~ 






. 










■^"^ 
































E 

D 
C 












1 






















\ 


g 


o 

8 






0) 

E 






















g 


8 


§ 




15 




O 

c 


1 




E 










o 


§ 


1 


8 

O 


d 
o 
o 


§ 


s 

O 


E 


E 


8 

CN 


i 


§ 








o 


§ 


§ 


§ 


o 

8 


CD 
O 
O 


o 
o 
o 


§ 


8" 


8" 


O 


8 

O 


2 


1 


o 


t 














iri 


o 


m 


o 


o 


o 


in 




ff 


< 


in 

■ 1 






in" 


o" 


iri 




o" 


o 


in 


^ 








OD 


o 

c 












c 




CN 


CN 


Jo 


^ 


l?l 


r- 




Vi 


w 


(A 


O 




o 




(N 


f^i 




■^ 


in 


I-- 




W 


w 


w 




2 


TO 


2 






7 


o 


o 


M 


w 


03 


«9 













a 


a 





1 




E 
o 


I 

a 
2 
« 


c 


*A 




W 


w 


s 










tft 


1 







T3 


b 


O 
C 




o 






E 


1 

3 


in* 
1 


: 


1 


1 

8 


8 


8 


8 


8 


T 
C 

:: 


c 


c 


13 


3 


TO 




in 




C 
3 


T3 

C 


I 


8 


8 


T3 

C 


C 


C 


8 


O 

8 


c 

3 


C 


d" 

8 


0) 
X 

n 


o 










D 


"S 


c 






o 


o 


o 


o 


o 






S" 


g 


o 




ro 


c 








O 


O 








O 


O 


o 


o" 


t 












flj 


D 




o 


m 


o' 


in 


o 


o' 


c 


in 




J 




o 


in" 


o 


in 




O 


O 


in 


O 


o 


8 




o 












< 


i 


tA 


in 


t/> 


w 


V* 


CN 


CO 
(A 








^ 


SJ 


S 


tA 


i 


M 


in 


w 


*A 


CN 


a 


a 


5 


in 




w 


Dt 


*A 


1 

z 


1 



Basic Tables 1997 



55 



•o 



o 

O 

I 

a 

E 
o 
u 

_c 

M 
M 
O 

o 

TJ 

0) 

vt 

< 



N 

>< 

w 

E 

0) 



X 

ra 

h- 

■O 
C 
fl 

i2 

c 

E 
(/) 

3 
< 

E 
o 
u 

e 



m O) t I 



5 ? 






0) O CO tD (C 



(N (N CM •- 



II 



2 3 



(N CN t/1 



$ s 



S $ t X 



» 8 S S 8 ' ' ' 

0> o> r* c-i n 
c> o Ol CO lO 



|i 



S S ' ' ' 



8 8 := S S ' ' ' 



CJ> »- CM CO 



f- *- in 



(M CD CN 



^- eg 



CM (M n 



h, ^ f^ « 

Cn] S 5 (^ 



in CD to in 

ID ■■- •- 



(NJ CN en CM D CM CM 



C 0) 



r«j n CO (D 



in a> en 



o 0> in o» ID 1^ 

in "^^ o «- CM n 

O) en h- UJ T- (M 

-<!■ ^ »- ^ CM t- 



»- •- m 
(D (D CN 



(M ^ »- 



00 o* o> in CO 



,c •§ 



r) n n CN •- oo 



(/> 




0) 




u 








3 




o 




w 




w 




c 








3 








« 




a: 












< 


E 


O 


S 






c 


■p 


o 


jJ 


s 


F 


ra 


n 


k. 


■a 


ra 


li! 


> 

o 


M 


•4-1 
C 


"o 


<u 


in 



m in CM 



a s 






<D Cvj in CM 



in in CM in n 



8 !^ 



O) lO CD 



5»- CO 

a> CO (T> 



r-- O) r^ 



11 



lO CD CM ID 



in o 



(N OO P^ CO 



to CO en CN *- 



n n CM •- 



0) 


I 


o 




O 


S 


1 

> 




o 




n 


o 


T- 


■p 


0) 


r( 


Si 


t 


ro 


o 


»- 


O 



» s 



■.- in 



•- CM CM 



m ■^ 
w w 




Z w» w w v» 




56 



Individual Returns 1997 

















(O CN 


CO 


CD 




CO 


CD 





CO 


r- 




^ 


CO 







cn 


01 


co 








CO 


CO 


CO 


CD 






CN 


CN 


CN 


r^ 





<o 












D 




£" 


(O ^ 


CO 


Ol 




01 




01 





CN 


oi 







s 


CN 





^ 











CD 


CO 


CO 





in 










00 







u> 


■a 








o 




ai m 


Ol 


Ol 




CD 





cn 


CO 


CO 


CD 


CD 


CD 


cn 




T 


h- 


CN 








CD 


CJ) 


f^ 


(D 


to 


CO 


CJ 


CD 


CO 


CO 


■^ 


■* 








E 








f\ 


en 


cn 




cn 


CD 


CO 


to 


CO 


m 


CO 


m 


rsj 


CO 














cn 


r- 


CJ) 


CD 


to 


r-. 


r~. 


in 


ro 


CO 




01 


a> 








< 








































































3 






(/) 










































































C 






^ 


























































































































































«-* 










































































c 
















































































o 








-5 








































































O 










w 




'O 


■^ 


CO 


CO 




CO 


r- 


CN 


CO 




CD 


CO 


CO 




00 


r- 


0) 










CO 


CN 


in 


T 




T 


CD 


CD 


CT> 




CO 


w 










E 




01 




CO 


cn 




CD 


CO 







in 




T 


■^ 


in 


CD 





^ 


CO 








cn 


"T 






CD 


ro 


in 


■^ 


in 


r-- 





■«■ 


1 










D 


T 


r- 


en 


cn 




CD 


in 


■<r 




cn 


in 


CD 





01 




in 


to 










CD 


CD 


CN 


CO 


cn 





CO 





CD 


I-. 


in 


■«t 


0) 




D 




i 


£ 






TT 


01 


cn 




CD 


cn 


ID 


in 


■^ 


■^ 


in 


CO 




■^ 






'" 








CD 


CD 


CD 


in 


■^ 


in 


in 


CO 


■^ 


'" 




tt 


E 






z 








































































o 




"2 












































































u 




ro 
















^"^ 


^"^ 






~~ 




^"^ 










^"^ 










^"^ 


^"^ 








^"^ 












— 






c 




0) 
















































































ro 












































































(A 




m 




c 









en 


CN 


r- 


CN 




cn 


r- 


in 


CO 


in 


CO 





■^ 


■^ 




f 


■^ 


CO 


CD 








CD 


CO 


O) 





in 




in 


(D 


^ 




h- 




LU 








1 




CO 


^ 


n 


n 







r-~ 


CN 


CD 


in 




T 


r-- 


CO 


CD 




r~. 


CM 


in 


in 




r*- 


r^ 


■^ 


^- 


in 




in 




CO 


CO 


h- 












^ 


CN 




CO 




CD 




CN 


in 


CN 





CO 


CO 


■^ 


CN 


CN 


•V 


00 





"^ 


CO 


CD 


CN 


CN 


iri 


CN 





CO 


CO 


■^ 


CN 


CN 


"w" 




















T 


CM 


CO 


■^ 


CO 


in 


■^ 


CO 


CN 


CN 














■^ 


CO 


CO 


■^ 


CO 


in 


T 


CO 


CN 


CN 










M 


Im 






0) 

E 
o 


<t 








































































o 














































































0) 






^ 














































































c 










































































♦rf 






c5 










































































(A 






z 


'5 








































































_3^ 














00 


r^ 




in 


r^ 


in 




ID 


CD 





h- 


CD 


s 






CN 


r~. 


*e) 


r-- 








in 


in 


CO 


in 


CO 


CO 


r^ 





CN 


r-- 


CO 


r^ 


r* 








5 




CO 


U] 


c\ 

00 


h- 


in 

CN 


CO 

cn 


CO 
CN 


■T 


in 


00 

CO 


^T 


00 


cn 


CN 

to 


in 

CN 


r 
in 


00 


CO 
CO 


r- 


in 


CN 


in 


in 


■^ 


in 


CO 


CO 





in 

p-~ 


CN 


CN 













2 






CN 


CN 


CN 


CN 


CO 


CN 


CO 


CN 


CN 
















CN 


CO 


CN 


CO 


CO 


CN 


CO 


CN 
















N 


< 








z 






































































«•- 
















































































O 
















































































0) 














































































N 
































































































































































<J) 








c 






^ 


LO 


00 







CD 


r^ 


CO 


cn 


r^ 




■^ 





(D 


rsj 






cn 


CN 




CD 


CN 


CO 


■w 





T 





to 




00 


CN 


CO 


m 








D 




o7 

CO 


r*- 




CD 


a 


r- 


01 


cn 




in 


h- 





CO 


■^ 


in 




CD 


5 






CN 


CO 


in 





CO 


in 


CN 


in 


to 


in 


CO 


CN 


cn 


CM 


^ 














n 


in 


CN 


CD 


CD 







in 


^ 







(D 


Ti 


■^ 





r 


T 


cn 




■^ 


CD 


ro 


■^ 


r- 


in 







CD 


■^ 


■^ 





CO 


















CN 


CN 






CM 


CN 






















01 


^ 


•^ 


CN 


CN 


CN 


























< 








































































(fl" 






S 










































































E 






o 


















































































































































<u 

4-1 




i 




"o 


















































































W 




(C 


n 


CO 


CD 




01 





CO 


CO 


■<T 


CN 


cn 


^ 


in 


in 


T 


01 







■3- 





CO 


cn 


■^ 






CD 


CD 


in 


in 


in 


in 


r*- 


X 




ra 




OJ 


C 




1/1 


T 







<o 


CN 


CO 


■^ 


CO 


in 


CO 


CO 




a 


CN 


in 


ec 


in 


in 


T 


in 


in 


1 






r- 


CD 


01 







CN 


in 


'T 


TO 

H 




o 




Jit 


D 




CN 


CD 


CO 


in 


CO 


^ 


CO 


in 








r-~ 


00 


in 


■^ 


CO 


CO 




r^ 


■^ 





CO 


CO 


■^ 









r- 


CO 


in 


■^ 


CO 


to 


U) 




Q. 

5 




E 


"S 


""^ 




































■^ 


CD 


CO 


CN 






■^ 


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■a 




CJ 




z 








































































c 




CO 












































































n 












































































i2 




a 




_ 






m 


r~. 


Tj- 


CO 





CO 


^ 


to 


CO 


in 


CD 




cn 


in 




CO 


to 


CO 








CD 


in 





CN 


CN 


CD 


CN 


00 


cn 


in 


r^ 


tD 


01 


c 




<n 




D 




0" 


01 


n 


^ 


00 


in 





r^ 







CO 


CO 




^ 


00 


■^ 


to 


ai 





■^ 


CO 


CD 


CO 


cn 


r^ 


CO 


h- 


^r 




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CO 


■^ 


to 


-» 








o 




a 


CO 




CN 


CN 


^ 


CO 


CN 








CD 




CO 


CN 


CN 


a 





CO 


O) 





in 


CD 


in 


CN 








CD 


r^ 


CO 


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cvi 


CD 


r^ 








E 










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CN 


CM 




























E 




CO 


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is 




Q. 












































































M 

3 






8 














































































c 










































































^ 






ai 










































































< 






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W 




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CO 


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CD 


00 


^ 


CD 


Ol 


CD 


cn 


rO 


in 


CO 


^ 


CM 


s 


CN 


in 


CO 


^ 


in 


10 


r~. 


^ 


^ 





CO 


in 


CO 


to 










Q) 


c 




u 


in 






cn 




CN 


CO 


■^ 


"^ 


CD 


Cl 


CO 


CN 


CO 


CO 


r- 


in 


CD 


CN 





r- 


CO 


tD 


in 


CD 


cn 


T 


eg 


CO 


CO 


CM 


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D 




^ 


T 





cn 







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h- 


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T 


in 


CO 


CN 


r- 







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rg 


CD 


CO 


CO 


,- 


cn 


fs. 


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CO 


CO 


CN 


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U) 








■5 






































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CN 






























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z 






































































o 
















































































o 
















































































c 






























































































































































(^ 
















































































o 








c 






Ol 


oo 





CO 


CO 


■tr 


cn 


CO 


in 




CO 


r~ 


CD 




















in 




CN 




in 


CD 


CO 


CD 


m 


h- 




!S 












CO 





in 


h- 






in 











CN 


CN 


(O 


CN 


Ol 


CO 


CN 


(- 


CO 


CD 


in 


CD 


CO 


tJ) 


in 




to 


CN 


CO 


rsj 


CD 


CD 


CN 


a> 


M 








1 




rs 


r- 


in 


CN 





cn 


CD 





r- 


r^ 


in 


r- 


in 


CD 


CD 


CO 




^ 


CD 


CO 


CO 




01 







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in 


r^ 


in 


CD 


to 


CO 


^ 


a> 










— 




































in 


CD 


Csf 




'- 
























u 














































































L. 
















































































3 






S 










































































O 






_ 














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— 


























— — 











——' 












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Z 


o 








































































ifl 








« 




U1 


CO 


CN 


CO 


03 




CN 


in 


in 


CO 


CO 







00 


r- 


CD 


n 


CO 


in 


^ 


to 


cn 


CO 


CD 


^ 


CN 


T 





CN 


00 


r-~ 





<D 










C 


fC 


r- 


"^ 





CN 


CD 


CO 






in 


CD 


CO 


a 


h- 


CT 


CO 




01 








CO 





CO 




CD 


CD 


r— 


CO 





r- 


cn 


CO 


CN 




c 




15 




f 


3 




CO 


CN 


CO 


r- 


r«. 


r- 


r- 


in 


in 


ST 


CD 


■^ 


^ 


■^ 


CN 




c\i 


00 







CO 


r^ 


r-^ 


in 


in 


^ 


to 


■^ 




'T 


CN 


■W 


^ 














































in 


cn 






























3 




o 




3 

z 


■- 






































































4^ 




TD 












































































<1> 




C 

ra 

ra 












































































o: 




























































































^"^ 


^"^ 






~~ 




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■^"^ 










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__ 






















c 


























































































































































< 


c 

S 

Q. 


2 




c 






M 


Lf] 


CN 





r- 





CO 


un 


■^ 


in 


TT 


r^ 


f- 


CO 


^ 


CO 


CN 





^ 


CD 


^ 


r-- 





00 


cn 


^ 





cn 


^ 


CO 


in 


CO 







2 

o 

H 


E 


D 




1 


t£ 


ID 


CN 
CN 


If] 





CO 


01 





r^ 


CO 
CO 


CD 

in 




CO 




in 


CD 


r- 


r^ 


CN 
CJ 



CO 


cn 


co 
06 


CO 

CD 


CO 

01 


CN 


CO 



to 


^ 


CO 


CO 


in 


tp 


3j 


c 


C 












































































o 


D 




o 
o 

c 










































































'-5 














^"^ 


^"^ 






~~ 




^"^ 










^"^ 










^"^ 


'^ 








^""~' 


















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re 




0) 












































































? 




z 


o 


w 




r>- 


CO 


CD 


in 


CO 


^ 


CO 


CN 


co 


ig- 


r— 


m 


in 




^ 


CD 


a 


'3" 


CD 





CO 


■q- 


CD 


01 


O) 


CD 


cn 


to 


CO 


^ 


■^ 


CD 


2i 


m 






OJ 


c 


in 


^ 


CO 


CN 





in 


CD 


■^ 


CD 





■^ 




in 


in 


00 


in 




u 


CO 


in 


CO 


in 


in 


CO 








^ 




in 


m 


CD 


in 




O) 


> 


trt 






X) 


3 




r~- 


cn 


h- 


in 


in 


(O 


CO 


in 


in 


^ 


in 


CO 


c\ 


CM 






N. 




■c 


r-^ 


CD 


to 


r*- 


in 


in 


^ 


in 


CO 


rg 


CN 




ri 


E 

0) 






§ 


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CN 


CO 






























o 






z 








































































4irf 
















































































c 


o 


















































^_^ 


____ 








_ 












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« 


<D 
















































































'o 


X3 
















































































o 
o 


c 

o 

c 
o 




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lU 








1 




















a 




c 

O 



8 

a 









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E 












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1 






































a 





































8 


g" 









■ 




3 












E 






















^ 


"n 


c 




8 
























% 




> 

O 


ra 




■6" 


u 

c 












■/ 





m" 


c 








in 


c 








e 






in 





iri 







0" 


in' 





^ 






uf 


■= 




(D 








u 









CN 


CN 


CO 


^ 


in 


r- 




tf 




m 









0' 




CN 


^ 


CO 




in 


r^ 




w 


w 


tA 







{Q 














c 


c 




M 


W 


vt 


M 


w 


w 


w 


« 








E 




2 







w 


tA 


te 


t/> 




(/» 


w 


f/t 


^ 






E 


> 




o 








7 




M 


















QJ 


OJ 


Ql 


1/ 





tA 


















-2 




03 










OJ 


o 













a 


a 


w 


a 


a 


Q 


a 


a 


"O 


■D 


■a 


a 


E 


O) 







a> 


0) 


fl) 








tu 


0) 


TS 












o 












t 


■ 1 


in 


a 


TJ 


T 


T3 


T 


TS 


■G 


■0 


"C 


c 


c 


c 


■0 

0) 


in 


03 


T3 


■0 


"O 








"O 


T3 


c 








!: 








« 


O) 










c 


C 


C 


C 


C 


C 


c 


c 


D 




a 





: 




c 


c 


c 








c 


C 


3 






0) 




c 














3 


3 


3 














8 









2 




3 


3 


D 


3 






3 


3 











_a> 


0) 














a 































3 


OJ 






























s 


e 

o 
o 












• 1 


8 


8 


8 


8 


8 


8 


8 


8 


8 




8 




c 






T3 

C 


g 


8 


8 


§ 


g 


g 


8 


g 


8 








0' 


g 
p 


n 












^ 


ra 










in 





in 











in 




X 


(D 


3 





0" 


in 





in 


0' 


0" 


Q 


in 











1- 












c 







ID 






CN 


CN 


CO 


'a 


in 

















in 






CN 


CN 


CO 


■^r 


in 






CN 


in 




c 












< 


z 


tfl 


W 


W 


w 


W 


00 


M 


W 


w 


M 


W 


y 


M 


eg 


z 


W 


69 


W 


w 


W 


tA 


M 


w 


Vi 


w 


t» 


y* 


(A 


te 




z 


1 



Basic Tables 1997 



57 



n <N OJ O) 
\ti ri ri 



«- •- (N 



n <N (N 



to in '- 
»- to to 
ri o> (N 



to to 

So 
m 



CO CD •- 



to tn 03 

■« r> CM IN . 



to O) tN to 



(M fN r) 



ui in 00 00 CO 



(M ro <N 



t7) to t7) CO 

to h- ^ o 
^ r> (7) tN 



rO CT) CM to 

•<I (N CO CN 



(O Ol CN to 



n to Oi 

(D OO CO 

in >n CO 



■^ T- T- 






CD to 
1^ to 

3 S 



If) O) ai 



m CM tvj 



W oo in 



CO to m m 



«- *- r^ 



O) to m oi 



tn in in 



CO CO CM 






oi (O m 



CD CO to CO 



S C? 



i; c: 

O. CD 



|l 

C (D 



CM T- 



(O to m to 



CO to oq to 



00 CO (O a> 
(D fsj ^ CD 



en CO CM CN 






Ol to CM *- •- •- 



(M «- t- 



in CO in 



I- .- (O «~ m tT> 
r^ O) CO CO CM ■»- 
r^ CM ^ 1- »- ^ 



m to <n 



1- CO CM CM CM 



f^ --co 



to in to CO 



O (Jl lO CO 
f^ 1- CM CM 
CO CO CM CM 



CM •- in m CD 
o CO CM ^ in 

t31 to to CO O 



■B a 

o o 



« M 

■a" 

3 ^ 




«- in »- 



8 " 




58 



Individual Returns 1997 



f: S 



S 2 

CM (N 



5 S 

cri O) 



CO CN fN (N 



s s 



CM *- 1- T- 



eo ^ O CO 
tn 04 00 T- 

io ri <T> a 



(J) CD (N 

kn ic (D 



o^ m m m ro 



CTi in in m n 



o 

3 



E 0) 



(D rj a> 



i§ !:= 



CD <£) in in 



^ ^ o> 
CD (b in iri 



lo en (M n T- 



T- to m 

1- CM ■>- 



■<- <N 



IS) T- T- 



S 2 



m en CN n ^ 



t ffi 






S S 88 2! ? 

CO ro CN cr> <N 



C4 n n at 



»- T- n TT 
h> h- m (N 
CD O) m (D 



r> en If) CO 



00 CT> tn (D CM 



ID in CN ^~ 



:: S 



CD CN CO 



CN CN CN n 



(N rN CO 



(N CO CN 



CN Q r>. in o 
CN ^ CD CO r>* 



CN CO CN 



to CO O T- 



z 



s s s 

in (D oi 



^ CO 



CO CO CN CO CN 



in (D m 



in m »- (71 



2 S § 



CO CO to 



t£) to in 



^ in 



s s 



s s 



r- tD O) CO (N 
in ;d n CO CN 



S 6 



s 8 sas? 58 



oo <o in CT> 



CN fO CM 



2 S * 

ih CD 



5 S 



in m CN fO 



CN CM (N in 



U3 CD CM CO 



en CD CM (o 



•- in 



(N CO C7> in 



»n CO CO 



■V •- 



in <- 

r^ in 



r— m CO fo 



^ wi 4^ ^ 




O m Q O CD 
CN CN CO ^ in 
lA M M «o V» 



t_ 0) s 

f ? 1 



in o o Q 
r>~ T- rg «n 



S J3 






i> 3: 



u o 

■r- in 



CM CO -^ m 



8 8 



8" 8 8 

T- (N m 



Basic Tables 1997 



59 









c 




(D 


3 O ^ CD 


CN 


s 


s 


n 

CJ> 


CO 


s 


: 


t 


s 


: 


s 


t 


■s ' 


JH 


S 


S 


s 


S 


CO 

cn 


CM 
CO 


8 


I 


1 


CM 


I 


CM 


t 


n 








1 




CN 


*o ID r 


•J T 


CO 


CD 


CO 


r- 


"^ 


cn 






b 




CO 




t^ 


r- 


CD 


CD 


CO 


CD 


r— 


^ 


cn 






(N 




CO 




CO 














CD in CO 


CD 


(J) 


in 


CD 


CD 


in 
















m 


cn 


CO 


cn 


CD 


ID 


CD 


in 






CO 




in 




n 






i2 

c 


< 
































































































































































































































O 


3 
^ 


o 




















































































lo h- (D r- 


r^ 




o 


CO 






t 


I 


CO 


I 


CM 


I 




CO 


$ 


CD 


in 


cn 


CO 


r^ 






I 


V 








m 










E 


in 


lO o r^ r-- 


CD 


r> 


CM 




tP 


■^ 










CO 




to 


CD 


cn 


CO 


cn 




CD 


■»r 






cn 




CO 




CC> 








ja 


3 




M m cri b 


cn 




b 


b 




CD 






in 




in 




M 


b 


cn 


cn 






b 


CM 


CO 






in 
















E 


£ 


^ 




m T h- 


V 


CD 


m 


CD 


"0- 


CO 






CM 




CM 








r- 


cn 


■^ 


CD 




CD 


■^ 


CO 






CM 








fO 








c 






•* I 




t 


I 






m 


CM 




CO 


CO 




[ 


CO 


(O 


o» • 


1 










in 






CO 


CO 






CO 




Ol 






1 


D 




^ 


01 * 










CO 


en 




CO 


■c 


cn 








CO 


o 










CO 


en 




CO 


■^ 


cn 






CO 


CO 


CM 






o 

E 






tri 










en 


en 






CN 


cn 






to 




(O 










cn 


cn 


CO 






cn 






CO 


(O 


CQ 




CT> 










4 










o> 


<j> 




cn 


CO 


r- 






o 


CN 


CM 










cn 


cn 




cn 


CO 












Ol 




> 


1 

s 


< 










































































3 


z 
















































































"o 




















































































r 


< 1 




: 








m 


CO 


cn 


f-^ 


■V 






in 




at t 












in 


(O 


en 


1-^ 


■^ 


; 




m 




^ 




5 


(a 


o 




fO 


^ 










CO 


(J) 


CD 


■^ 




CD 








in 














CO 


cn 


CD 


■^ 




CO 








in 


r- 




3 




rsi 


'f 










CJ> 


en 


O 


CO 


in 


CO 








o 


■* 










o> 


cn 


b 


CO 


cri 


rj 








o 


c6 








^ 














o> 


en 




Ui 


r- 








CO 


CM 


CM 










cn 


cn 




cn 










CO 




<» 




_^ 




c 






•9 (J> tN ^ 






r— 


CO 


^ 


CO 


V 




o 


CM 


ID 


CD 


o» m 




T 


■^ 




cn 


cn 


CD 


o 


in 


o 


o 


CM 


CD 


CD 


CM 




g 


2 




CN 


ot o to r- 




S 


O 


^ 


o 


CD 


CO 


OD 


•T 


CD 


CO 




O CD 






o 




o 






r- 


CO 


O) 


T 


CO 






«x> 




IS 


o 

E 




CM 


T^ fO (D O) 


en 


cr> 


b 


ai 




f^ 


in 


r- 


■<r 


CO 


CO 




IN CO 




cn 




CM 




cn 






in 






CO 


CO 








o 










































T 


































£ 


D 


< 










































































■a 


"S 












































































5L 


01 












































































O 


u 












































































Q. 


o 












































































E 




o 


M 




*n in CD r- 


« 


(D 


CM 


•^ 


^ 


cn 


r^ 


o 


CO 


CO 


CO 


_ 


o in 




to 


in 


CD 


CO 


m 


in 


co 


r- 


CO 


CD 


CO 


CD 


^ 


rt 






D 


V 


c 




t~ <n (X) a 


CD 


O 




O) 


o 


in 


en 


CD 


CD 


o 


cn 


T 


o> f- 






n 




cn 


CO 




CD 


cn 


CD 


(D 


o 


cn 


■^ 


OO 






c 


E 


3 


Cs| 






1- CO 




CO 


CO 




CD 


CD 




CD 


CO 


CO 








QO 




r^ 




O 


cn 


OO 


CO 


CO 


■V 


CD 






CM 




n 




CO 


© 


^ 




^ T- 




























CI 




■" 


•" 
































Z 








































































■D 

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63 



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in 






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1 



Basic Tables 1997 



65 



a> 

N 

55 

>. 

£i 
V> 

E 



X 

to 

t- 

•a 
c 
n) 

</> 

c 
o 



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r 


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T 


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m 


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CN 


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1 




















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CNJ 


CC 


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cn 


CO 


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CD CD 


CN 


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cn 


cn 




















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cn 




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CD 




in 


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o 




o 


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m CM 










c 






TT 


c 








m 


in 




r- 


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to 


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o 


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CD 








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66 



Individual Returns 1997 



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

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



Item 


All 
returns 


Joint returns of 
married persons 


Separate 
married 


returns of 
persons 




Number of 
returns 


Amount 


Number of 

returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


W 


(5) 


(6) 


Adjusted gross income less deficit 


36,624,595 

32,287.247 
30,248.529 
3,112.399 
15,393,873 
17,674.352 
186,029 

5.605,371 
2,258,532 

10,375,035 
2,601,304 
978,219 
2,317,599 
6,999,140 

3,105,794 

3,440.583 

247.404 

4,057.509 

313.620 

669,965 

1,955,998 

3,636,309 

2,456,219 

8,554,780 

1,783,887 

13,656 

999,261 

6,163,625 

378,955 

35.624,595 

4.489,461 

5,255,149 

35,095,045 

30,790,485 

32,512,634 

105,413 

9,270,535 

34,902,209 

5,056,040 

2,915,872 

■5,511 

1,460,535 

455.369 
107.706 
227.217 

34,632.805 
550.119 
34,543,372 
35,132,132 
35,482.527 
33.142.571 
6.264.673 
23,100,364 
11,434,614 


3,130,183.733 

2.165.072.017 
96,427,465 
39,178,191 
84,952.495 
13,295.053 
3.225,174 

144,319.815 
12,195.208 

290,601,240 

5,232,437 

•1,055.774 

30,855,943 

116,079,602 

36,557,306 

22.947,804 

1.730,815 

164,753,424 

7,022,954 

-2,944,898 

5,545.725 

32,007.824 

13,853.445 

32.328,130 

4,290.987 

17.002 

9.303.929 

9,571,886 

1,055,215 

620,810.172 

23.263.459 

29,283.522 

220,628,058 

250,599.197 

99,191.952 

1,053,586 

43,307,216 

2,284,224,128 

5,651,693 

1,250,503 

•1,198 

2,615,016 

176,700 
536,321 
595,510 

532.940,691 

3,738,774 

535,689,861 

558,022,552 

564,452,827 

394.246,979 

133,539,757 

52,327,384 

64,097,551 


24,213,610 

22,270,108 
20,831,409 
2,059,102 
10.776,296 
12.189,773 
12.935 

4.444,994 
1.808.195 

7.305.554 
1.815.919 
768,030 
1.605.581 
4.720,438 

2,281.051 

2,525.962 

171.364 

3,188.156 

177,555 

554,755 

1.425.115 

2,325.508 

1.851,596 

6.468,970 

1,183,215 

9,409 

830.030 

4.936.892 

281.917 

24.213.510 

3.795.079 

3.095,990 

24,058,071 

21,833,992 

22,299.561 

74.918 

5,587.962 

23,325,483 

3,937.437 

2,519.068 

•3,173 

1,017.420 

212,487 
83,830 
185.941 

23.204.292 
399,584 
23,209,499 
23,522.387 
23.758.055 
22,581.193 

4,285.050 
14,699,900 

8,274.017 


2,447,887.697 

1.717,226,917 
65,225,909 
24,590,175 
56,232.633 
10,044,194 
115,075 

118,112,013 
9,622,907 

223.408,359 

3.626.290 

-932,552 

23,357,903 

83.512.500 

28,029,083 

17,215.106 

982.041 

139.329.929 

3.313.172 

-2.394.441 

3,997.667 

22.879.428 

10,736.365 

24.765.902 

3.288,546 

14,847 

7,830,094 

7,926,808 

891,578 

459.131,651 

19.730.214 

12,844,493 

169,850,095 

193,246,373 

75.889.032 

567.288 

25.354.585 

1,798,804,234 

4.448.341 

1.075.913 

•732 

2.018.824 

66.081 
534.544 
583.353 

423.522.976 

2.596.130 

425.125.323 

443,541,558 

442,549.139 

309.934.945 

103.401,892 

35,756.298 

50,590.066 


1.003,008 

896,944 
682,753 

44,198 
285,593 
518,007 

•5,342 

101,727 
37,478 

177,590 
35,962 
10,110 
18,023 

149,318 

47,198 

53,100 

3.840 

55.136 

4,543 

11,359 

49,226 

47,231 

50,160 

176,595 

24,551 

•9 

8,553 

118,809 

17,381 

1.003,008 

149.585 

100.208 

975.512 

715.214 

801.007 

•1.115 

223.428 

953.619 

53.461 

22.219 

26,392 

2,138 
2,181 

953,573 
24,784 
953,723 
965,708 
956,659 
913,426 
97,111 
557,798 
395,771 


59 919 781 




38,186.246 




2.336.524 




1.004,679 


Dividends.. 


2,085.836 


State income tax refunds 


294 906 


Alimony received 


•14413 


Business or profession: 
Net income 


2.463.018 


Net loss 


225.594 


Sales of capital assets: 


8,434,804 


Net loss in AG! 


42,202 


Sales of property other than capital assets 


5,920 
247,545 


Taxable pensions and annuities 

Rent and royalty 

Net income „ 


1,910,288 

640.450 
395,112 


Farm rental income less loss 


45,474 




3.531,862 


Estate and trust net income less loss . . ... 


325.230 




-53.095 




140.715 


Taxable social security benefits 


407.176 


Other income less loss 


441,243 
717,550 


Payments to a Keogh plan 


33.732 
•22 


Deduction for self-employment tax 


75.014 
151,669 


Medical savings account deduction 


55.007 


Total itemized deductions 


11.517.440 


Itemized deductions limitation 


592,409 


Medical and dental expenses deduction 


385,757 
4,267,110 


Interest paid deduction ... 


4,497,190 


Contnbutions deduction 


2,038.591 
•2.911 


Total miscellaneous deductions .' 


918,290 




45,061,796 




143,770 


Child care aedit 

Foreign tax credit 

Earned income credit used to offset income 
tax before credits 


8.515 
106.760 


Minimum tax credit 


11.215 




9,062 








11.200.287 


Alternative minimum tax, 


121.225 


Total income tax 


11.321,823 
11.688,718 
11.500,492 


Income tax withheld 

Estimated tax payments 
Overpayment refunded 
Tax due at time of filing 


6,961,961 

3,305,655 

872,594 

1,555,527 



Footnotes at end of table. 



Basic Tables 1997 



67 



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

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





Returns of heads 


Returns of 


Returns of 




of households 


surviving spouses 


single persons 


Item 
















Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted gross income less deficit 


2.469.904 


125.167.244 


33,056 


2,218.313 


8,905.007 


494.990.697 


Salaries and wages 


2.283.442 

1.708,593 
73,944 


101.023.117 

2.009.086 
662.853 


30,420 

30,557 
7,145 


1.022.506 

107,743 
17,194 


6.806.334 

6.995.206 
928.009 


307.613.231 


Taxable interest 


26.748.204 


Tax-exempt interest 


12.903,291 


Dividends 


652,279 


1.866.102 


20,843 


141,632 


3.658.752 


24.526.292 


State income tax refunds. 


1,252.556 


771.085 


17,404 


16,325 


3.696.614 


2,159,554 


Alimony received 


77.609 


1.402.298 






90.142 


1,693,388 


Business or profession: 














Net income 


239.192 


4.845.705 


8,597 


119,721 


810,761 


18,779,359 


Net loss 


96.627 


582.732 


•2.634 


•7,083 


313,598 


1,756,791 


Sales of capital assets: 




Net gain in AGI 


433.685 
103,189 
22,180 


5.422,257 

193,014 

9,425 


16,401 
1,372 
1,230 


140,210 
4,104 
-3.859 


2,441,596 
644,862 
176.669 


53,195,601 


Net loss in AGI 


1,366,828 


Sales of property other ttian capital assets 


-134,598 


Taxable IRA distributions ■. 


98,471 
304,867 


1,118,191 
4.493,123 


■1,238 
13,242 


•7.314 
331,311 


594.286 
1.811,274 


6,134,989 


Taxable pensions and annuities 


25,832,280 


Rent and royalty 














Net income , 


121,358 
185,317 


966.351 
1,217,508 


1,613 
529 


66.963 
16,146 


654.575 
676.575 


5854,450 


Net loss 


4,103,931 


Farm rental income less loss 


4,010 


20,627 


•3 


•170 


58,188 


681,504 


Partnerstiip and S Corporation net income less loss 


96,632 


2,998,500 


3,849 


104,648 


713,735 


18,698,485 


Estate and trust net income less loss 


8,590 


349,553 


•254 


•22,685 


122,668 


3,012.315 


Farm net income less loss 


9,778 


-32,015 


•43 


■143 


94,021 


-465,490 


Unemployment compensation 


104,565 


291,477 






376,090 


1,115,865 


Taxable social security benefits 


63,770 


374,429 


6.423 


99,751 


1,193,377 


8,247,040 


Other income less loss 


110.733 


403,745 


•824 


■21,615 


442,906 


2,250.477 


Total statutory adjustments 


382,923 


1.400.073 


5.739 


19.384 


1,519,452 


5,425.111 


IRA payments 


94,619 


147,574 


•3 


■6 


481,499 


821,129 


Payments to a Keogh plan 










■4.249 


■2,133 


Deduction for self-employment tax 


23,506 


162,534 


•1.140 


■7.918 


135,933 


1,227,369 • 


Moving expenses adjustment 


230,106 


281,323 


5.498 


7.830 


872,320 


1,204,254 


Medical savings account deduction 


9.218 

2.469.904 

78,706 

418,134 


16,891 

32.040,208 

380.875 

1.215.080 


•1.199 

33.066 

2.108 

•4,792 


•2.082 

510.916 

12.245 

•9.684 


69,241 

8,905,007 

462,982 

1,637,025 


90,658 


Total itemized deductions 


117,609,956 


Itemized deductions limitation 


2,547,727 


Medical and dental expenses deduction 


14.828,509 


Taxes paid deduction 


2.451.253 


9.626,056 


33,066 


163.409 


8,577,144 


36.711.388 


Interest paid deduction 


2.128,259 


14.783,013 


24,626 


201,813 


6,088,395 


37,870,809 


Contnbutions deduction 


2,203.362 


3,721,139 


31,833 


68,645 


7,276,870 


17,474,554 


Casualty or theft loss deduction 


•10,855 


•75,152 


t 


t 


18,524 


318,033 


Total miscellaneous deductions 


821,573 

2,305,014 

572,285 

351.698 


3.000,643 

79,375,474 

315,576 

166.478 


9,652 
30,590 

6,477 
•4,159 


79,409 

1,484,567 

1,259 

•596 


2,628,020 

8,287.503 

486.380 

18,728 

■2,338 


12,954,289 


Taxable income 


359,498,058 


Total tax credits i 


742,748 


Child care credit 


9,101 


Credit for the elderly or disabled 


■465 


Foreign tax credit 


42,101 


30.428 


2,158 


315 


372,566 


458,688 


Earned income credit used to offset income 














tax before credits 


215,198 
3,860 
2,778 


99,285 
7,170 
7,464 


■4 
•160 


■5 
■126 


27,685 
17,874 
36,157 


11.333 


Minimum tax credit 


83.387 


General business credit 


95,604 


Empowerment zone employment credit 


. 


Income tax after credits 


2,175.153 


15,725,541 


30,589 


326,604 


8.269,199 


82.165 184 


Alternative minimum tax 


34.281 


303,863 


■247 


■1,263 


91,223 


716.292 


Total income tax 


2,176,621 


16,029,504 


30,589 


327,867 


8,272,940 


82.884.344 


Total tax liability 


2,218,249 


16.653.291 


31.827 


345,827 


8,393.961 


85.793.157 


Total tax payments 


2,401,824 


19.667.974 


32,104 


345,173 


8.333.885 


90.290.048 


Income lax withheld 


2,305,339 
178,116 


16.449.999 
2.580,570 


30,772 
6,361 


246.135 
83.574 


7.311,941 
1.598,035 


60.653.939 


Estimated tax payments 


24.167.966 


Overpayment refunded 


2,007.550 


4,644,618 


22,431 


42,524 


5.802,686 


11.011.250 


Tax due at time of filing 


402,680 


1,704,843 


7,452 


56.574 


2.353.594 


10.080,641 



• Estimate should be used with caution due to 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 appropriate totals. 
NOTE: Detail may not add to totals because of rounding. 



68 



Individual Returns 1997 



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 adjusted gross income 


Number of 
returns 


Number of 
exemptions 


exemptions 

for 
taxpayers 


Total 




Number of 
returns 


Number of 
exemptions 


Adjusted gross 
income less deficit 


Total income lax 




Number of returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


All returns, total 


122,421,991 


241,279,259 


160,309,748 


44 749 ?64 


80,969,511 

3,552,603 


2,287.013,194 

-11.807.730 




30,014,070 

6,430 


316 7'\t 77R 


Under $5,000 . . 


14,854,586 


11,726,602 


8,173,999 




2,132,321 






56,580 


$5,000 under $10.000 


13,414,246 


17,999,579 


12,274,275 




3,557,081 


5,725.304 


27.088.306 




13,560 




7,267 


$10,000 under $15,000 


13,174,126 


22,556,372 


15,234,254 




4,362,863 


7,322.109 


54.685,232 




273,593 




80,372 


$15,000 under $20,000 


11,393,805 


21,313,924 


14,234,696 




4,112,637 


7.079.228 


71,908,023 




747,762 




395,819 


$20,000 under $25,000 


9,944,746 


19.120,685 


12,925,901 




3,423,553 


5.194.785 


76.576,910 




2,052.450 


2,000,373 


$25,000 under $30,000 


8,064,922 


15,597,685 


10,760,485 




2,747,135 


4.837.200 


75,503,009 




2,600,034 


4,281,939 


$30,000 under $35,000 


6,948,723 


14,796.021 


9,849.779 




2,658,011 


4.945.242 


86,268,718 




2,625,368 


5,917,127 


$35,000 under $40,000 


6,018,020 


13.564.904 


9,083,580 




2,467,946 


4.481.223 


92,378,559 




2,451,119 


7,202,196 


$40,000 under $45,000 


5,355.241 


12.840.254 


8,402,274 




2,381,010 


4,437.980 


101,077,376 




2,363,737 


8.303,101 


$45,000 under $50,000 


4,432,616 


11,009,148 


7.166.897 




2,046,875 


3,842,252 


97,247,275 


' 


2,034.451 


8,621,141 


$50,000 under $55,000 


3,984,414 


10,433,896 


6.724,453 




1,970,949 


3,709,433 


103,336,730 




1.970,365 


9,640,702 


$55,000 under $60,000 


3,472,391 


9,437,476 


5,107,821 




1,765.158 


3,329,655 


101,487,612 




1,758,915 


9,778,232 


$60,000 under $75,000 


7,723,435 


21,641,563 


14,003,504 




3,946,103 


7,537,958 


264,339,576 




3,942,539 


28,407,677 


$75,000 under $100,000 


6,454,920 


18,540,204 


11,984,504 




3,408,308 


6.555,700 


292,291,371 




3,405.570 


38,005,702 


$100,000 under $200,000 . 


5.377,899 


15,435,577 


10,011,473 




2,833.375 


5.424,104 


371,984,196 




2,832,671 


62,326,346 


$200,000 under $500,000 . 


1.401,734 


4,111.718 


2,521,801 




744,644 


1,489,917 


213,350,485 




744,344 


52,350,040 


$500,000 under $1,000,000 


261,708 


753,629 


485,410 




127.538 


258,220 


85,790,924 




127,458 


25,453,523 


$1,000,000 or more 


144,459 


400,021 


264,424 




63,758 


135,598 


183,406,514 




63,705 


53,905,640 


Taxable returns, total 


93,471,200 


182,627,070 


128,231,051 


30,014,070 


54,396,019 


2,121,680,431 




30,014,070 


316 733 778 


Nontaxable returns, total 


28,950,792 


58,652,189 


32,078,698 


14,735,194 


26,573,491 


165,332,763 
















Exemptions for dependents-continued 




Exemptions for ctiildren 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 




less deficit 


returns 






(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(15) 


(17) 


(18) 


All returns, total 


41,866,198 


74,488,886 


2,180,203,775 


27,921,643 


303,463,618 

52,076 


895,237 

17,131 


1,212,566 

26,393 




53,182,351 

-811,073 


824,759 

57 


8,201,844 

2,027 


Under $5,000 


2,002,974 


3,291,054 


-10,973,772 


6,318 




$5,000 under $10.000 


3.275,190 


5,280,080 


24,911,709 


12,315 


7,001 


13,412 


19,734 




107,995 


1,237 


188 


$10,000 under $15,000 


4,009,795 


6.674,900 


50,256,237 


151,061 


47,310 


49,031 


72,571 




632,099 


16,250 


6,525 


$15,000 under $20.000 


3.802.328 


6,326,509 


66,418,995 


548,174 


244,096 


36,018 


54,074 




646,373 


30,412 


28,218 


$20,000 under $25,000 


3,109,691 


5,447,443 


69,762,205 


1,771,619 


1,535,034 


52,302 


74,348 




1,160,227 


49,952 


66,160 


$25,000 under $30.000 


2,506,091 


4,336,341 


68,921,821 


2,360.178 


3,801,648 


77,485 


117,103 




2.124.885 


77,485 


175,548 


$30,000 under $35.000 


2,421,026 


4,406,848 


78,564,840 


2.390.014 


5,277,271 


89,781 


106,704 




2.943.843 


89,349 


246,558 


$35,000 under $40,000 . ,, 


2,299,990 


4,109.723 


86,125,454 


2.283.507 


6.608,888 


55,875 


79,502 




2.092.058 


55,875 


194,461 


$40,000 under $45,000 . 


2,213,075 


4,060,684 


93,950,857 


2,199.007 


7,595,954 


60,181 


71,554 




2,566,025 


60,181 


254,590 


$45,000 under $50,000 


1,932,968 


3,539,754 


91,844,791 


1,920,545 


8,031,752 


57,549 


70,882 




2.746.097 


57,548 


331,959 


$50,000 under $55,000 


1,876,495 


3,465,827 


98,411,380 


1,875.913 


9.052.555 


51,263 


53,751 




2,688,493 


51,262 


320,480 


$55,000 under $60,000 


1,691,230 


3,110,454 


97,222,411 


1.684.986 


9.300.834 


46,090 


51,481 




2,675,359 


45,090 


306,948 


$60,000 under $75.000 


3,799,234 


7,235.352 


254,534,409 


3.795,559 


27,078,477 


103,692 


151,559 




6.813,562 


103.692 


855,181 


$75,000 under $100.000 


3,274,742 


6,227,207 


280,932,712 


3,272,005 


36,386,047 


95,635 


129.334 




8,264,667 


95.535 


1,235,973 


$100,000 under $200,000 


2,741.800 


5.153,942 


359,890,074 


2,741,177 


60,155,384 


70,045 


94.655 




9,430,917 


70.000 


1,705,101 


$200,000 under $500,000 


722,944 


1.429,633 


207,629,575 


722,654 


50,910.176 


15,191 


23.546 




4,351,105 


16.184 


1,098.442 


$500,000 under $1,000,000 


124,280 


260,576 


83,654,182 


124,204 


24.817,852 


2.640 


3.842 




1,576,412 


2.638 


498.093 


$1,000,000 or more 


62,348 


132,461 


178,135,876 


62,299 


52,450,133 


918 


1,332 




3,073,307 


915 


875.192 


Taxable returns, total 


27.921,643 


49,915,873 


2,022,291,178 


27,921,643 


303,463,618 


824,759 


1,097,514 




53,024,970 


824,759 


8,201,844 


Nontaxable returns, total 


13,944,555 


24,573,014 


157,912,598 






70,478 


115,052 




157,381 






Footnotes at end of table 





































Basic Tables 1997 



69 



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



Income-Continued 

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











Ex 


emptions for dependents-continued 










Exemptions for parents 


Exemptions for other dependents 


Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income lax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




returns 


exemptions 


less deficit 


returns 






(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 




1,752,494 


2,079,823 


81,619,706 


1.406,263 


9,728,562 


2,338,461 


3,188,235 


66,904,668 


1,258,440 


5,567,637 


Under $5,000 


37.991 


42.953 


■506,813 


53 


2,473 


151 048 


192,203 


135.226 


15 


255 


$5,000 under $10,000 


85,776 


90.174 


640,532 


9 


79 


256,840 


335,317 


1,976,228 






$10,000 under $15,000 


134.790 


155.954 


1,671,752 


46,689 


9,228 


336,278 


418,684 


4,211,742 


69,076 


17,906 


$15,000 under $20,000 


176,384 


202,952 


3,086,744 


95,935 


71.101 


367,943 


495,693 


6.510.515 


105,053 


73,295 


$20,000 under $25,000 


212,260 


260,787 


4,720,431 


165.919 


202.858 


298,737 


412,208 


6.661.244 


176,442 


176,050 


$25,000 under $30,000 


141,621 


158,863 


3,880,524 


137,299 


237.495 


158,845 


224,893 


4.300.024 


146,911 


236,743 


$30,000 under $35,000 


163,906 


208,616 


5,326,405 


162.707 


334.816 


175,387 


224,075 


5.677.604 


175,044 


407.359 


$35,000 under $40,000 


102,905 


118,843 


3,810.316 


101.600 


299,628 


127,785 


173,155 


4,784.505 


126,656 


379,025 


$40,000 under $45,000 


116,993 


134.214 


4.997,131 


1 16.584 


424.983 


112,678 


171,429 


4,749.821 


109,482 


391,885 


$45,000 under $50,000 


91,064 


106.710 


4.322,489 


90.721 


351.304 


67,937 


124,906 


3,208,210 


54.783 


269.071 


$50,000 under $55,000 


69,189 


97,018 


3,502,828 


69.189 


337,620 


47,204 


82.836 


2,466,644 


47.204 


255.944 


$55,000 under $60,000 


56,681 


58,919 


3,286,390 


56,681 


309,939 


55,938 


108,801 


3,225,253 


55.938 


279.261 


$60,000 under $75,000 


128,090 


156.418 


8,698,055 


128,090 


940,743 


74,374 


94.629 


4,947,034 


74.374 


513.074 


$75,000 under $100,000 


108,735 


132.806 


9,401,905 


108,734 


1,092.795 


57,455 


66,353 


4,937,748 


57.465 


666.906 


$100,000 under $200,000 


99,433 


122,780 


12,649,531 


99,393 


1.976,371 


41,186 


52,726 


5,296,911 


41,184 


880,284 


$200,000 under $500,000 


22,815 


27,605 


6,282,676 


22,804 


1.485,567 


7,732 


9,034 


2,099,229 


7,730 


515,914 


$500,000 under $1,000,000 


2,743 


2,953 


1,774,893 


2,740 


528,841 


623 


749 


462,372 


620 


139.516 


$1,000,000 or more 


1,120 


1,259 


3,973,916 


1 117 


1.122,719 


452 


546 


1,254,359 


451 


364,141 


Taxable returns, total..... 


1,406,263 


1,677,342 


77,614,077 


1,406,263 


9,728,562 


1 258 440 


1,705,291 


53,524,364 


1,258,440 


5,567,637 


Nontaxable returns, total 


346,231 


402,481 


4,005,628 






1,080,012 


1,482,944 


13,380,304 







' Estimate should be used wil 
NOTE: Detail may not add to 



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



70 



Individual Returns 1997 



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

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



Marital status 



Number 

of 
returns 



Number 

of 

exemptions 



exemptions 
for taxpayers 



Exemptions for dependents 



Total 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



(3) 



(4) 



(5) 



(6) 



(7) 



(B) 



All returns, total 

Joint returns of married persons 
Separate returns of married 

persons, total: 

Spouse filing 

Spouse not filing 

Returns of fieads of household 

Returns of surviving spouses 
Returns of single persons 



122,421,991 

49,165,907 

2,620.881 

2,593,470 

27,410 

16,855,280 

61,418 

53,718,505 



241,279,259 

151,332,703 

3,657,351 

3,592,346 

65,005 

41,560,004 

159,192 

44,570,009 



160,309,748 

98,315,525 

2,643,931 

2,589,110 

54.821 

16,855,280 

61.418 

42.433.594 



44,749,264 

26.948.448 

660.734 

655.058 

•5.676 

15,488,187 

61.418 

1,590.477 



80,969,511 

53,017.178 

1,013,420 

1,003,236 

•10,184 

24.704,724 

97.774 

2.136.414 



2,287,013,194 

1,881.195.423 

22,705.353 

22.395.642 

309,711 

338.502,293 

2.728.35Q 

41,881,770 



30,014,070 

22,428,394 

564.014 

559,338 

•4,676 

6,145.230 

41,015 

835,417 



316,733,778 

283,098,955 

3,504,343 

3,458,852 

•45,492 

24,555,528 

369,765 

5,205.185 



Marital status 



Exemptions for dependents—continued 



Exemptions for children at home 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



Exemptions for children away from home 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 
gross income 



Total income tax 



Number of 
returns 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



All returns, total 

Joint returns of married persons 
Separate returns of married 
persons, total 

Spouse filing 

Spouse not filing 

Returns of heads of household 

Returns of surviving spouses 

Returns of single persons 



41,866,198 

26.265.130 

602,986 

597,353 

•5.633 

13,980.501 

61.417 

956.164 



74,488,886 

50.800,634 

915,382 

905.240 

•10.141 

21,408.160 

96.534 

1.268.177 



2,180,203,775 

1.838,268.621 

20.002.040 

19.720.228 

281,811 

301,253,882 

2,722,025 

17,957.207 



27,921,643 

21.851.173 

509.454 

504.821 

•4.633 

5,207,050 

41,014 

312,952 



303,463,618 

276,894,652 

2,994,473 

2,958.114 

•36.359 

21.411.177 

367.299 

1.796.017 



895,237 

383.311 

38.213 

38.171 

•42 

107.849 

•3 

365.861 



1,212,566 

507.820 

50.390 

50.348 

•42 

148.607 

•3 

505.746 



53,182,351 

29.922.643 

2.229.748 
2.201.849 
27.899 
4,245,226 
7,122 
16.777.613 



824,759 

359,563 

38.204 

38.161 

•42 

78.226 

•3 

348.763 



8,201,843 

4.635.655 

438,273 
429,141 

•9,133 
532,493 

•2,487 
2,592.924 



Marital status 



Exemptions for dependents-continued 



Exemptions for parents 



Number 
of 

returns 



Number 

of 
exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



Exemptions for other dependents 



Number 

of 
returns 



Number 

of 
exemptions 



Adjusted 
gross income 



Total income tax 



Number of 
returns 



All returns, total 

Joint returns of married persons 
Separate returns of marned 

persons, total: 

Spouse filing , 

Spouse not filing 

Returns of heads of household 

Returns of surviving spouses 

Returns of single persons 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



1,752,494 

761,547 



14.855 
14.855 



887.852 



2,079,823 

928.387 



18,030 
18,030 



1.027,960 



81,619,705 

52.805.382 



594.044 
594.044 



25,760.496 



1,406,263 

690,773 



11.255 
11.256 



9.728,562 

7,055,705 



107,393 
107,393 



2,338,451 

539.509 

24.988 
24.988 

1.552.109 

•1.237 

220.609 



3,188,235 

780,338 

29,618 
29.618 

2.119.996 

•1,237 

257.047 



66,904,668 

27,690,799 

557,371 
557,371 

33,275,408 

15.343 

5.364.746 



1,258,440 

411.889 



21,825 
21,825 



696,885 



127.841 



5,567,637 

3,061,104 



64,065 
64,065 



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



Basic Tables 1997 



71 



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



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
















All returns with earned income credit 


Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-e 


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 






0) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


19,391,179 


237,876,133 


17,873,906 


213,563,144 


2,006,405 


2,058,876 


3,419,926 


19,360,184 


19,391,179 


234,982,203 


No adjusted gross income 


77.300 


-2,264,684 


47,436 


474,328 


2.713 


4,307 


61,134 


74,584 


77,300 


553.219 


$1 under $1 ,000 


356,176 
585,002 


217,043 
889,402 


279,358 
527,572 


185,643 
879,243 


•5,830 
•18,474 


•4,792 
•1,519 


86,634 
91,626 


93,977 
77,963 


356,176 
585,002 


284.412 


$1,000 under $2,000 


958.725 


$2,000 under $3,000 


667,174 


1,662,674 


603.139 


1,464.924 


•11,427 


•18,717 


102,333 


185,012 


667,174 


1.668,653 


$3,000 under $4,000 


780,904 


2,712,958 


686.964 


2,247.530 


•7,528 


•262 


134,547 


430,434 


780,904 


2,678,225 


$4,000 under $5,000, 


872.644 


3,931,535 


761.415 


3.277.993 


•16,237 


•5,765 


184,975 


513,734 


872,644 


3,797,492 


$5,000 under $6,000 


944.690 


5,188,091 


857.996 


4,332.370 


25,348 


11,431 


164,455 


650.824 


944,690 


4.994.624 


$6,000 under $7.000 


1.058.689 


6,879,159 


907.906 


5.342.950 


31,596 


15,744 


252,248 


1,261,730 


1,058,689 


6620,425 


$7,000 under $8.000 


1.105.216 


8,310,917 


999,786 


6.875.031 


•15,350 


•7,000 


206,754 


1,036.627 


1,105,216 


7.918,657 


$8,000 under $9,000 


1,106,111 


9.391,384 


1.000.194 


7,796.407 


59,347 


24,025 


226,872 


1,179,273 


1,106,111 


8,999.704 


$9,000 under $10,000 


952,879 


8.994,384 


832,578 


7,225,020 


51,758 


60,847 


203,203 


1.404,063 


952,879 


8.589.930 


$10,000 under $11,000 


742,463 


7,805,318 


675,735 


6,600.177 


40,568 


53,890 


129,774 


922,224 


742,463 


7,576,291 


$11,000 under $12,000 


777,870 


8,943,473 


710.465 


7,557,214 


58,380 


71,772 


148,157 


1.020,241 


777,870 


8,649,227 


$12,000 under $13,000 


721,559 


9,002,753 


683.170 


8,025.416 


57,151 


33,748 


112,446 


639,924 


721,559 


8,699,088 


$13,000 under $14,000 


783.135 


10,567,647 


737.142 


9,475,306 


108,590 


237,152 


112,337 


811,054 


783,135 


10,523,513 


$14,000 under $15,000 


785.821 


11,386,075 


740,554 


10,105,117 


112,927 


104,684 


132,455 


992,484 


785.821 


11,202,284 


$15,000 under $16,000 


755.867 


11,728,768 


725,789 


10.464,234 


133,575 


83,976 


113.486 


881,018 


755.867 


11,429,228 


$16,000 under $17,000 


705.122 


11,637,663 


667,556 


10.421.268 


112,920 


211,689 


101.838 


873,707 


705.122 


11,506,665 


$17,000 under $18,000 


718,551 


12.576,381 


694,441 


11.590,482 


122,218 


110,974 


105.636 


627.191 


718.651 


12,328.646 


$18,000 under $19,000 


736,860 


13,514,500 


705,399 


12,550,839 


143,868 


168,437 


97.735 


720.404 


736.860 


13,439.680 


$19,000 under $20,000. 


658,698 


12,851,649 


639,348 


12,004,509 


148,725 


126,835 


80,688 


553,951 


658,598 


12.685.396 


$20,000 under $25,000 


2,653,987 


59,281.335 


2,574,905 


54,433,432 


568,987 


543,726 


387,319 


2,888,333 


2,653,987 


57,865,490 


$25,000 and over 


844,459 


22,567.710 


815,059 


20,233,611 


152,888 


157,584 


183,271 


1,521.433 


844,459 


21,912,627 










All returns 


with earned income credit-continued 








Size of adjusted 


Total 


sarned 


EIC usee 


to offset 


Total 


ncome 


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 of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total 


19,391,179 


30,388,582 


8,399,556 


3,767,990 


3,054,604 


2,128,770 


3,040,945 

44,047 


2,224,931 

20.084 


15,367,868 
54.287 


24,395,661 

64,083 


No adjusted gross income 


77,300 


84,168 




$1 under $1,000 


356,176 


56,068 


•3,161 


•174 


•3,161 


•13,672 


51,838 


7.562 


317,422 


48,333 


$1,000 under $2,000 , 


585,002 


212,607 






- 




78.895 


15,127 


544,957 


197,480 


$2,000 under $3,000 


667,174 


418,558 








- 


102,098 


22,523 


604,130 


396,034 


$3,000 under $4,000 


780,904 


525,648 










143.841 


46,922 


710.957 


578,726 


$4,000 under $5,000 


872,644 


908,837 






- 




165,184 


66.786 


789.249 


842,051 


$5,000 under $6,000 


944,690 


1,178,157 








- 


175,027 


72.833 


872,814 


1,105,324 


$6,000 under $7,000 , , 


1,058,689 


1.633,808 


60.209 


1,002 


- 


- 


257,201 


153.985 


982,728 


1,478,821 


$7,000 under $8.000 


1,105,216 


1.723.183 


356,673 


36,468 


84,040 


2,196 


205,127 


120.518 


960.287 


1,566,208 


$8,000 under $9,000 


1.106.111 


1.948.246 


366.615 


34,064 


357,387 


56,729 


166,670 


135.656 


731.449 


1.778,526 


$9,000 under $10.000 


952.879 


1.968.923 


238,446 


8,076 


213,233 


72,839 


184,632 


174.325 


717.436 


1,786,523 


$10,000 under $11,000 


742.463 


2.125.829 


30,355 


7,947 


- 




142,269 


154.822 


740,340 


1,963,059 


$11,000 under $12,000 


777.870 


2.221,991 


204,201 


17,494 


- 




150,138 


177,349 


771.499 


2,027,147 


$12,000 under $13,000 


721.559 


1,926,400 


311,514 


64,445 






113,939 


119,542 


714.137 


1,742,414 


$13,000 under $14,000 


783.135 


1.987.386 


278.860 


88,167 


- 




126,640 


137,033 


759.375 


1.762,186 


$14,000 under $15,000 


785.821 


1.935.220 


453,046 


128,689 


•1,199 


•85 


143.033 


171,017 


761.346 


1.635.514 


$15,000 under $16,000 


755.867 


1,671,165 


537.338 


199.903 


•1,199 


•175 


125.664 


120,245 


721.251 


1.351,016 


$16,000 under $17,000 


705.122 


1,384,491 


506,899 


258,500 


•4,271 


•623 


117.868 


126,864 


677.169 


999,127 


$17,000 under $18,000 


718.651 


1,313,511 


585,834 


319.430 


•12.951 


•5,478 


116.945 


90.663 


666.321 


903.418 


$18,000 under $19,000 


736,860 


1.212,294 


653,331 


416.690 


93.375 


12,036 


106.161 


62.872 


589.781 


732.731 


$19,000 under $20,000 


658,598 


969,850 


554,278 


392.562 


188.497 


48,315 


59.890 


62.313 


434.538 


614.975 


$20,000 under $25.000 


2.653,987 


2,556,257 


2,450,456 


1.502.547 


1,371.582 


1.129,560 


232.728 


157,666 


1,150,292 


896,043 


$25,000 and over 


844,459 


325.985 


808,339 


291.842 


723.709 


787,061 


31.109 


8,222 


96,102 


25,921 







Footnotes at end of table 



72 



Individual Returns 1997 



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 no qualifying children 


Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-e 


mployment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and vi'ages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


3,375,180 


17,163,937 


2,859,940 


14,418,897 


76,872 


26,586 


807,401 
33,612 


2,697,273 

24,497 


3,375,180 

38,720 


17,142,755 
136,265 


No adjusted gross income 


38.720 


-969,567 


20,814 


111,768 






$1 under $1,000 


177.933 


104,577 


116,911 


75,225 


•5,830 


•4,792 


69,598 


66,437 


177,933 


146,454 


$1,000 under 12,000 


245,942 


377,345 


210,076 


358,245 


•4,630 


•662 


54,274 


38,287 


245,942 


397,195 


$2,000 under $3,000 


261,038 


652,215 


211,224 


529.291 


•7,029 


•539 


72,192 


118,402 


261,038 


648,233 


$3,000 under $4,000 


357,731 


1,244,158 


298,610 


959.563 






83.680 


247.440 


357.731 


1,207,003 


$4,000 under $5,000 


383,793 


1,720,957 


312,765 


1.288,308 






105.530 


334.141 
358,717 


383,793 


1.622.449 


$5,000 under $6,000 


411,048 


2,249,356 


355,951 


1,742,969 


•8,306 


"1,192 


90.423 


411.048 


2.102.879 


$6,000 under $7,000 


375,100 


2,436,532 


320,377 


1.865.601 


■5,833 


•3,200 


89.337 


409,624 


375.100 


2.278.425 


$7,000 under $8,000 


429,464 


3,222,966 


385,977 


2.598,437 


•4,630 


•1,875 


84.737 


383.939 


429.464 


2.984.251 


$8,000 under $9,000 


421,204 


3,577,078 


383,539 


2,841,711 


32,385 


11,347 


75,081 


404.0"1 1 


421.204 


3.257.070 


$9,000 under $10,000 


273,208 


2,648,322 


243,685 


2,047,779 


•8,228 


•2,978 


48,937 


311,776 


273.208 


2.362,532 


$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 


with no qualifying children-continued 








Size of adjusted 


Total 


sarned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incomt 


'. credit 


income tax b 


efore 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 






(31) 


(32) 


(33) 


(34) 


(35) 


(35) 


(37) 


(38) 


(39) 


(40) 


Total 


3,375,180 


631,181 


996,297 


78,274 


657,821 


145,435 


630,908 


121,982 


2,164,410 


430,926 

3,146 


No adjusted gross income 


38.720 


6,950 










21.707 


3,804 


19,257 


$1 under $1,000 


177,933 


9,884 


•3.161 


•174 


•3,161 


•13,672 


36.038 


3,377 


139,970 


6.333 


$1,000 under $2,000 


245.942 


29,340 






- 


- 


41.974 


5,634 


207,603 


23,705 


$2,000 under $3,000 


261.038 


48,201 










67,990 


12,658 


197,995 


35,543 


$3,000 under $4,000 


357.731 


90,197 










83.572 


18,705 


287,785 


71,492 


$4,000 under $5,000 


383.793 


117,097 










92.277 


27,350 


300,398 


89.748 


$5,000 under $6,000 


411,048 


123,582 










94,359 


24,291 


339,172 


99,291 


$5,000 under $7,000 


375,100 


85.847 


60.209 


1,002 






81,795 


17,196 


299.139 


67,549 


$7,000 under $8,000 


429,464 


72.497 


356.673 


36,458 


84,040 


2,196 


72,405 


6,896 


286.891 


29,144 


$8,000 under $9,000 


421,204 


38,742 


363.021 


33,802 


357,387 


56,729 


18,043 


1,255 


46.973 


3,685 


$9,000 under $10,000 


273,208 


8,845 


213.233 


6,838 


213,233 


72,839 


20,748 


815 


39.227 


1,192 


$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 























Foolnotes al end of table 



Basic Tables 1997 



73 



(All figures are estimates based on samples- 


Tioney amounts are in thousands of dollars) 
















Returns with one qualifying child 


Size of adjusted 




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 


7,870,930 


102,349,460 


7,373,446 


92,647,725 


898,472 


758,399 


1 114 116 


6 558,682 


7,870 930 


99 964 806 


No ad|usled gross income 


9,289 


-286,530 


4,470 


48.637 


•432 


•2,710 


8,134 


11,813 


9.289 


63.160 


$1 under $1,000 


86,819 


59,111 


74,918 


52.757 






13,138 


24,891 


86,819 


77.648 


$1 ,000 under $2,000 


215.058 


321,694 


212,585 


324,171 


•12.644 


•708 


•8.619 


•-12,434 


215,058 


312,445 


$2,000 under $3.000 


236,534 


592,882 


230,957 


544,302 






15.315 


32,285 


236,534 


576,588 


$3,000 under $4.000 


225,073 


781.581 


200,876 


658,446 


•6,322 


•231 


35.298 


133,580 


225.073 


792,257 


$4,000 under $5,000 


258,358 


1,178,386 


232,405 


999,996 


•11.956 


•2,657 


41 991 


140,426 


258.358 


1 143,089 


$5,000 under $6,000 


282,656 


1,559,265 


259,981 


1.346.457 


•4.398 


•338 


41.105 


175,404 


282.656 


1,523,199 


$6,000 under $7,000 


415,064 


2.700.702 


340,358 


1.974.366 


•13,844 


•10,059 


111,793 


609.350 


415,064 


2,593,775 


$7,000 under $8.000 


403.066 


3.025.742 


359,895 


2.505.802 


•4,398 


•2,409 


74,641 


460.987 


403,066 


2,970,197 


$8,000 under $9,000 


310.071 


2.615.166 


278,296 


2,246,519 


•8,721 


•8,993 


52,714 


329.557 


310,071 


2,585,180 


$9,000 under $10,000 


323,918 


3,081.414 


286,839 


2,569,276 


•18,966 


•50,922 


59,302 


415.048 


323,918 


3,035,246 


$10,000 under $11,000 


371,849 


3,900,609 


346,765 


3,394,266 


•11,681 


•1,951 


51,326 


358.713 


371.849 


3,754,930 


$11,000 under $12,000 


382,484 


4.398.336 


349,226 


3,683,347 


•24.059 


•41,302 


70.525 


513.474 


382.484 


4,238.122 


$12,000 under $13,000 


400,541 


5.004.981 


380,177 


4411,710 


27.499 


16,561 


65.390 


316.132 


400.541 


4.744,403 


$13,000 under $14,000 


396.815 


5.362,023 


366,199 


4,745,961 


52.022 


56,780 


51.933 


481.106 


396.815 


5.293,847 


$14,000 under $15,000 


359,571 


5,216,821 


344,295 


4,770,081 


67.827 


67,611 


40.191 


336.664 


359.571 


5.174,356 


$15,000 under $16,000 


379,537 


5,885.990 


358,989 


5,216,899 


61.548 


35,312 


50.563 


434.325 


379.537 


5.685.536 


$16,000 under $17 000 


376 508 


6 206 074 


361 135 


5 693 665 


54 938 


60 971 


40 501 


310 805 


376 608 


6 065 441 


$17,000 under $18.000 


361,482 


6.331,625 


357,322 


5,914,735 


57.320 


22,804 


34,471 


139.614 


361 .482 


6.077,153 


$18,000 under $19.000 


365.910 


6,767,431 


344,285 


6.105,806 


81,093 


50,264 


55,558 


432,610 


355,910 


6,598,681 


$19,000 under $20,000 


324,507 


6,331,221 


322,360 


6,094,237 


93,088 


71,850 


28,429 


72,200 


324,507 


6,238,287 


$20,000 under $25,000 


1,254,772 


28,234,169 


1,244,127 


26,572,721 


279,037 


230,527 


147,660 


697,555 


1,254,772 


27,500,803 


$25,000 and over 


121,046 


3,070,767 


116,982 


2,772,567 


■5,579 


•3.430 


15,421 


143,468 


121,045 


2,919,465 










Return; 


with one qualifying child-continued 








Size of adjusted 


Total 


earned 


EIC usee 


to offset 


Total income 


EIC used to offset 


EIC refundable 


gross income 


incom 


e credit 


income tax b 


efore 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 


7,870,930 


11,421,749 

10,847 


4,146,667 


2,058,008 


1,561,077 


1,305,267 


1,059,435 

7,436 


840,204 
4,204 


6,121,693 

7,439 


8,523,537 

6.644 


No adjusted gross income 


9,289 


$1 under $1,000 


86,819 


22,252 










•11,901 


•3,704 


86,819 


18.548 


$1,000 under $2,000 


215,058 


103,235 










•7,382 


•1.279 


215,058 


101.957 


$2,000 under $3,000 


236,534 


1 94 524 










20 480 


5 152 


236 534 


1 89 372 


$3 000 under $4 000 


225 073 


265 068 










42 338 


20 479 


225 072 


244,589 
360 201 


$4,000 under $5.000 


258 358 


383 327 










41,443 
44,673 


23 126 


258 358 


$5,000 under $6,000 . 


282,656 


512,808 










29.160 


282.656 


483,649 


$6,000 under $7.000 


415,064 


858,840 










113,680 


95.387 


415.064 


763,453 


$7,000 under $8.000 


403 066 


870 816 










90 371 


77 342 


400 711 


793 474 


$8,000 under $9000 


310,071 


676.230 










54,716 


50,614 


309.639 


625,616 


$9,000 under $10.000 


323,918 


700.592 


•22,777 


•1,079 


- 




63,881 


68,507 


322.456 


631,106 


$10,000 under $11,000 


371,849 


812.539 


•25,995 


•6,234 


- 




55,137 


61,068 


371.805 


745,236 


$11,000 under $12,000 


382,484 


818.548 


195,453 


14,856 


- 




72,287 


84,660 


377.692 


719,033 


$12,000 under $13,000 


400,541 


825,347 


295,235 


61,225 






64,324 


62,923 


393.444 


701,199 


$13,000 under $14,000 


396,815 


757.392 


258,443 


83,073 






67,728 


71,117 


374.174 


603,201 


$14,000 under $15,000 


359,571 


628,409 


261,551 


111,876 


•1,199 


•85 


55,682 


53,459 


337,334 


463,074 


$15,000 under $16,000 


379,537 


608,437 


340,519 


153,549 




. 


68,590 


47,255 


350,420 


407.633 


$16,000 under $17,000 


376,508 


541,066 


365,995 


205,244 


•4 271 


•623 


43 726 


33,511 


353,247 


302,311 


$17,000 under $18,000 


361,482 


466,999 


345,030 


236,144 


•12,943 


•5,461 


43,016 


18,340 


334,402 


212,514 


$18,000 under $19,000 


365,910 


400,382 


355,787 


288,860 


93,375 


12,036 


52,876 


20,121 


230,747 


91,400 


$19,000 under $20,000, 


324,507 


307,884 


313,857 


265,600 


188,496 


48.315 


12,812 


4,228 


125.598 


38,056 


$20,000 under $25,000 


1,264,772 


648,592 


1,246,167 


522,826 


1,140,945 


1,036,213 


23,955 


4,568 


111.823 


21,198 


$25,000 and over 


121,046 


7513 


119,847 


7,440 


119,847 


202,533 




- 


•1,199 


•73 



Footnotes at end of table 



74 



Individual Returns 1997 



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 witfi two or more 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 


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 


8,145.068 


118,362,736 


7,640,520 


106,496,522 


1,031,061 


1,273,890 


1,498,408 


10,104,229 


8,145,068 


117,874,642 


No adjusted gross income 


29,292 


-1,008,586 


22,152 


313,923 


•2,281 


•1,597 


19.388 


38,274 


29,292 


353.794 


$1 under$1,000 


91,424 


53,355 


87,529 


57,660 






•3,899 


•2,649 


91,424 


60.310 


$1,000 under $2,000 


124,002 


190,362 


104,910 


196.827 


•1,199 


•149 


28,733 


52.109 


124,002 


249.085 


$2,000 under $3,000 


169,602 


417,577 


160,958 


391,331 


•4,398 


-18.178 


14,827 


34.324 


169.602 


443.833 


$3,000 under $4,000 


198,100 


687,219 


187.478 


629.521 


•1,206 


•31 


15,570 


49.413 


198.100 


678,965 


$4,000 under $5,000 


230,493 


1.032.192 


216,243 


989,689 


•4,280 


•3.098 


37,453 


39.167 


230.493 


1,031,954 


$5,000 under $6.000 


250,986 


1.369.471 


242,053 


1,242,944 


•12,644 


•9.900 


32,928 


115.703 


250.986 


1,368,547 


$6,000 under $7.000 


268,525 
272,685 


1.741.925 
2.062.209 


247,171 
253,913 


1,502,983 
1.769.792 


•11,919 
•6.322 


•2.486 
•2.715 


51.118 
47,376 


242.756 
191.701 


268.525 
272.685 


1,748.225 


$7,000 under $8.000 


1.964.209 


$8,000 under $9.000 


374,837 


3.199,140 


338,359 


2,708.176 


•18.241 


•3.685 


99,077 


445.594 


374.837 


3.157.455 


$9,000 under $10.000 


355.753 


3,364,649 


302,055 


2,607.966 


•24.553 


•6.947 


94,964 


677.240 


355.753 


3.292,152 


$10,000 under $11,000 


370.615 


3,904.709 


328,970 


3.205.911 


28,887 


51.940 


78,449 


563.511 


370,615 


3,821,361 


$11,000 under $12,000 


395,386 


4,545.137 


361.239 


3,873.867 


34,321 


30.470 


77,531 


506.768 


395,386 


4,411,105 


$12,000 under $13,000 


321,019 


3.997.771 


302.992 


3.613,707 


29,652 


17.187 


47,056 


323.792 


321,019 


3,954,686 


$13,000 under $14,000 


386,320 


5,205,624 


370,942 


4.729,346 


56,568 


170.372 


60,404 


329.948 


386,320 


5,229,666 


$14,000 under $15,000 


426,250 


6,169,254 


396,259 


5,335,035 


45,099 


37.073 


92,265 


655.820 


426,250 


6,027,928 


$15,000 under $16,000 


376,329 


5,842,778 


366,800 


5,247,335 


72,028 


48.664 


62.923 


446.593 


376,329 


5,742.693 


$16,000 under $17,000 


328,614 


5,431,588 


306,421 


4,727,603 


57,981 


150.718 


61.337 


562.903 


328.614 


5,441.223 


$17,000 under $18,000 


357,169 


6,244,766 


337,119 


5,675,747 


64,899 


88.170 


71.165 


487.577 


357.169 


6.251.493 


$18,000 under $19,000 


370,950 


6,847,069 


361,114 


6,445,033 


62,775 


108.173 


42.177 


287.794 


370.950 


6.840.999 


$19,000 under $20,000 


334,091 


6,520,428 


316,988 


5,910,372 


55,637 


54.985 


52.259 


481.752 


334.091 


6.447.109 


$20,000 under $25,000 


1,389,215 


31,047,166 


1,330,778 


27,860,711 


289,951 


313.199 


239.659 


2.190.777 


1.389.215 


30.364,687 


$25,000 and over 


723,413 


19,496,944 


698,076 


17,461,044 


146,210 


154.154 


167,850 


1.377,964 


723,413 


18.993,182 










Returns with 


wo or more qualifying children-continued 








Size of adjusted 


Total 


3arned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


; credit 


income tax b 


efore 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 


8,145,068 


18,335,652 


3,256,591 


1,631,708 


835,706 


678,068 


1,350,602 


1,262,745 


7,081,766 


15,441,198 


No adjusted gross income 


29.292 


66,370 










14,905 


12,076 


27,591 


54,294 


$1 under $1.000 


91.424 


23,932 








. 


•3.899 


•480 


90,632 


23,452 


$1,000 under $2.000 


124.002 


80,032 








. 


29.538 


8,214 


122,295 


71,818 


$2,000 under $3000 


169,602 
198,100 
230,493 
250,986 


175,833 
270,383 
408,413 
541,767 








- 


■13.627 
17.931 
31.464 
35.996 


•4,713 
7,738 
16,311 
19.382 


169,602 
198,100 
230,493 
250,986 


171,120 


$3,000 under 14,000 


262.645 


$4,000 under $5.000 


392,102 


$5,000 under $6.000 


522,385 


$6,000 under $7.000 


268,525 


689,121 










61.726 


41.401 


268.525 


647,720 


$7,000 under $8,000 


272.685 
374,837 


779,870 
1,233,275 


•3,593 


•262 






42.350 
93.912 


36.280 
83.788 


272.685 
374.837 


743,591 


$8,000 under $9,000 


1.149,225 


$9,000 under $10.000 


355,753 


1,259,386 


•2,436 


•158 






100.003 


105,003 


355.753 


1,154,225 


$10,000 under $11. 000 


370,615 


1,313,290 


•4,360 


•1,713 


- 




87.132 


93,755 


358.535 


1,217.823 


$11,000 under $12. 000 


395,386 


1,403,443 


•8,738 


•2,639 


- 




77,851 


92,689 


393.806 


1.308.115 


$12,000 under $13.000 


321,019 


1,101,053 


•16,279 


•3,220 


- 




49,615 


56,618 


320.693 


1.041.214 


$13,000 under $14,000 


386.320 


1,229,995 


•20,418 


•5,093 






58,912 


65,916 


385.201 


1.158.985 


$14,000 under $15,000. 


426.250 


1,306,811 


191,495 


16,813 






86,351 


117,558 


424.012 


1.172.440 


$15,000 under $16,000 


376.329 


1,062,728 


195,819 


46,354 


•1,199 


•175 


57,074 


72,991 


370.831 


943.383 


$16,000 under $17,000 


328.614 


843,424 


140,904 


53,256 






74,142 


93,353 


323.922 


696,816 


$17,000 under $18,000 


357.169 


846.512 


240,804 


83.285 


•8 


•17 


73,929 


72,323 


331.920 


690.904 


$18,000 under $19,000,, . 


370.950 


811.912 


297.644 


127.830 


- 




53,285 


42,752 


359.034 


641.331 


$19,000 under $20,000 


334.091 


661.966 


240,421 


126.961 


•1 




47,078 


58,085 


308.940 


476,919 


$20,000 under $25.000 


1.389.215 


1,907.664 


1,204.289 


879,721 


230,637 


93.347 


208,773 


153,098 


1,038.469 


874.846 


$25 000 and over 


723,413 


318,472 


688,492 


284,402 


603,861 


584.528 


31,109 


8,222 


94.902 


25.848 



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



Basic Tables 1997 



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CO 


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CD 


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CO 

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79 



^ 


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en 


CO 

o 


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03 


CD 
CJ) 


to 
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p 


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jl. ^ JN 



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CD to h~ (31 en m 

CM h- CO CM in CM 

o" CM* ■^' ctT co' 

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• ^ T- Tj- in 

CM ctT 

CM 



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o o in in oi r- 

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(D en' CO* co" CD* ■»-' 



■*T CO o o 
CM '-' CD h- 



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in • ^ • * • 



in o CD ^ "cr 

in o CM »- ■^ 

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* »-* O) CN 



1^ 

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in 


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in -^ (o 



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■^ -^ in en CO CD p^ 

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in* ■<-" CO* o" oo" co' o' 

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cd" ■^" 



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CD 
CD 


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80 



Individual Returns 1997 



<u 




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81 



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n 


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in 




t^ 




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CN 




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cn 


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8 


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in 




o 


o 


in 




n 




o 


in 


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in 


o 


o 


o 


in 


o 




o 












c 


o 




in 






CN 


CN 




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in 


n- 












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CN 


CO 


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r^: 






in 




c 














2 


W 


w 


w 


M 


M 


M 




V) 


w 


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M 


(/ 


M 


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h- 
































z 


1 



Basic Tables 1997 



83 



■o 
a> 

3 
C 

C 

o 
o 

I 
I 

0) 

E 
o 
u 

_c 

(fl 
(/) 
o 

k. 

O 

T3 
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3 

< 



N 



C 
V 

E 

(0 

Q. 

X 

m 
1- _ 

T3 £ 

C ^ 



0) 


ra 


1- 




U 


i- 


X 


c 


« 




t- 


(D 






s- 






F 




tu 


n 


0) 




o 




b 


X 


(>l 


TO 


0) 


H 


F 




m 


C 


c 
o 


L. 




3 


0) 






a> 


n 


q: 





11 

CO Q> 

(0 = 





c 

0) 

E 








h- 01 






CN in CD C£ 


o -q 


Ol 


CN 


CN 


CD 


CD 


CO 


to 1-- 






CMr^ incnco»-cD co'-mo 


oo 










c 




OT t^ 




CD 


r^ O CD CT> CO ■* CN 


in 


s. 




CO 


CN 


*o t- 






O CO Ol CN O CO ^ 


CN in in cn 


oo 


CD 






g 

1 


■^ 


» CD 


r^ 


CD 

U3" 


CD o o ■<- CO r^ CD 
r-' T-" T-' cm' ■<-" co" o' 


o 
cd' 


CM 


cn 

cd' 


in 

01 


oi ro 
t" cm' 






COh~ CD'-CM'^^- r>~CMr^'^ 

CJ * 'cm" co' CO* ■^" cd' "^' ■<-" cd' 


cn' 


at 

co" 




o 






U> 1- 














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03 




CO 


T 


in 


o 


fO 


















CD in r^ ■^ in 


o 


CM 




Q. 

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0) 






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T3 












































































S 




° « 




1- T- 


CD 


n 


Ol y? (N en o o -q- 


in 


,_ 


^ 


in 


CN 


CO o 






oo O 1 


O CO o -^ 


i£ 


■<- 01 T 


CO 


■<J 




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(O oo 


CJl 


Ol 


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■<T CO h- -IT 1^ 


CO 


Ol 


CN 


CD 


■^ 


o in 






CNCO CDCOCOtD-* CO"^T- 


■V 


CN 


CO 




D 
O 

I 




o 




^ 


iP 


h- to CN CN ^ 

oo" ■^" CO* cm" '- 


N- in 
in in 


■^" 


in 

in" 


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in 


CM 
CN 


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inco 'T-cNoococD oorocDCN 
r-." "^' ro' CN co' tn cn •-' V V cn 


o 


cm" 








n 
















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■^ 




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CN 


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CM 


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o 


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T 


r- ■^ CD -q- Ol CD "T 
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flo' 




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o 


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CN 




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to to 


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in 






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n 




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z 




to • 


in 


in 


ID »- 


r- CM O CD m 


CN 


CO 








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CO 




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CM 












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CN 






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to 




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in 


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r— CD in CJl r^ 


in 


to 


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in 


CO 








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o 




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in en o ■^ 


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CO 






CO 


CD 


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CN t- 


r-'^ roooooo OCDcocN 


tn 


5 












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O 


CD 


CN ro CD en in cc 


m 


CD 


CO 




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r- in 


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oro cncdt- toco iDT'^oo 


o 








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in 


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co" 


cn 


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of 




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■^ 


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CN 














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£ 








































































o 






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CD 


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oo 


r^ 


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T 




in 


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CM CO 


CNCN COT-r^rO^- TCOt- 


CO 


to 


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lO CNJ 


o 


r^ 


■^ 


r-- 


CM CD in iT 




o 


r- 


01 


CO 


in 


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coro inococN'^ r--cDcoco 


CN 


00 


< 


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03 £ 
c ^ 

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CD 


CN 


r- 


r- 


in CO in Tj 


oo 


CO 


CN 


CO 


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lO CD 


CD m 


r^ CN CN T- 




in OO »- 


cn CD CN 


CN 


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w 




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r^" 


id" 


CE 




in" cm" CJl" ^ 


in" 


cd" 


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co" 


r~-' 


in" T-" 


cd' ■^" 




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CO 




Ol" 








r> 




CN 


o 


■T 


cr 


ir 




CD -^ C 


T 


CO 


CO 


CO 


en 


in 


CO 


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cd" 


cd" 


cd' 


O O CM CD CO CD O 


■^' 


V- O" 




1 




CM CO CO CO O CM 


■^ 






CM 


CD 






CN 


CO 


in to CO 


r^ 


in 


in 




CD 


■rr ■^ T- Oi P- CD CM 


CD 


in cn 


c 




T- CO CO CO r-- CM 


CD 




CD 


cn 


CO 




u^__ 






cn to 


■^ 


CO 


^. 


"^ 


CD 


to in CO in o -^ T- 




cn h- 


0) 

E 






CM 




- in o in 


cn" 




cd" 


cn" 


o 


co" 




cn" 


CD" 


O (O 




co" 






1--" 




00 cn o CO t- CD 


to' 


d" rt" 


S 






CO 












CM 


^ 


■c 




r- 


CD 


in 


CM 


t to 












CN -v -^ *- r- cn in 


CM 


'fl- ^ 


Q. 


ro 






lO 


















■^ 












lO 


















^ 




















































































X 


Q) 


° », 




OO CM C7> OO CO ^ 






CD 


in 


in 




CN 


in 


r- 


cn o» CO 


CD 


cn 


CO 


o 


m 




CO CD CO O CO CD 




h- Oi 


ra 


E 
o 




O CO CD CM 1- ^ 


r-- 


r- 


cn 


o 


CO 




OO 


CO 


CO 


r- V CO 




CO 


CO 


to 


o 


r- O in oo <- CN 1^ 


TT 


O lO 


1- 






o»_ in 1- CO 1- ■^ 


CD 


CM 




f-. 


CO 


CM 




in 


r- 


in (M CO 


r- 


r-- 


CD 




o 


CD CO CO O CD O T- 


CO 


in ID 




o 


CD 


rt co" cm" r-." ^" ■^' 


r^" 


oo" 


r-~" 


r--." 


t" 




oo" 


co' 


o" 


o" oT cm' 


cd" 


co" 


cd" 


o' 


cd" 


cn" c 


o T h- r^ CO 


o" 


o" ^'' 




_c 


^ 


00 in CO CO r^ CO 


OJ 


CO 


CO 


CD 


CD 


in 


CD 


CD 


CM 


CM 1- 


o 


CD 


CM 


cn 


o 


CO CO r^ M- ■v CD O) 


CM 


CN to 








■^_ CM o in r-- CJ) 




in 






CO 


o 


03 




CM 


1- CM 


to 


CN 


CO 


CD 


°9. 


CO ■.- '- 


CO O CO ■- 


CM 








z 




<£ 


O O O CD 


cn" 


r-' 


cn" 


cn" 


t' 


co" 


■^" 


T-' 






^ 


cm' 


in 


to' 


co' 


r- 


r-" cm" cd" tt cd" tt" 1-" 






M 










o 










~ 




'" 




^~ 












00 














'" 




*" 










CM 










00 o CM ^ in (D 




CD 


in 


in 


CD 


to 


CO 


CD 


in 


to Oi CD 


in 


o 


o 


r-- 


r- 


■^ CO in fO o o ■^ 


CO 


CM Ol 






c 




n CD f^ CO (O oo 


■^ 


o 


1^ 


T 


^ 


CD 


CD 


O 


cn 


■C V 1- 




TT 


oo 


CO 


■^ 


■^ CO CO h- IS-) T- TT 


in 


to 00 










(j) CO o CM r^ 


r- 


rM_ 




■^ 


CO 


CO 


CD 


in 


cn 


m tD_ o 




CO 


■^ 




CN 


CO -^ CO cn o in CO 


CD 


o ^ 








CO 


fo ■t" co" co" co" ■c^^ 


cn 


■^" 


oo' 


■^" 


^-.' 


r-' 




cn" 




to" r-" cd" 


cn" 


iri 


cn 


o" 


r^' 


f— CD o cn CO CO 1- 




to' m' 






1 


2^ 


00 CO 1- CM r- r-- 


CM 


o 


o 


CD 


t^ 


o 


in 


CD 


^ 


o to r- 


in 


r- 


■^ 


CO 


r- 


CD CO O ^ CD CD ^ 


CO 


r- T- 








■^ K^ T 


^ CO CD 


f-~ 


OD 


CO 


CO 


^ 


■T 


CO 


CO 


■^ 


co a»_ '- 


in 


CO 


in 


f-. 


in 


■^ O h- CM CM r- CO 


TT 


r^ CM 








to" 1-" CM CD ■<- 


CD 




co" 


CO* 


■^" 


v 


in" 




■^" 




CN oo' 




ro" 


CO" 


cn" 


cd" 


ro" co" -^" ^" in" r-" ■^" 


r--" 


cn" to" 










00 










CM 


CM 


in 


in 


CM 


CO 


CM 


CD 


^ 




(O 












CM tn in CM CO CM CD 


T 








to 
o 






r- 






















^ 






f- h- 


















'- 










'- 




o ^ 




lO O CD CO CD T- 


OO 


CD 


r- 


o 


r- 


CO 


CO 


r- 




O ■" 


CO 




^ 


CO 


CD 


in 


in CD to O ^ CD CD 


CD 




r4 








(D CO CD O CO CO 


■c 


CO 




cn 


O 


in 


CM 


CO 


^ 


oo ^ in 


CM 






in 


in 




^ -^ CO O CM CO 


O 


CD CM 






1 i 




n 1- CD O ■^ O 


in 




CO 


o 


-T 


in 


CO 


o 


CM 


oo lo cn 


XT 




5 


cn 




o in r- ■^ o to ■^ 




r^ o» 






r^ 




-- o CM r- ^ 


CD" 


in" 


co' 


in 


in" 


CM 


■^' 


co" 


o' 


co' o" ■^" 


in" 


co" 


cd' 




h-" 


cd" ■^" cm" in" -v" -r-' cm" 




CO ■^' 






il 


^ 


to CD CO CO O 1^ 


CM 




cn 


CD 


in 




CO 


Ol 


CO 


■q- tJ» 


CM 


CD 




CM 


in 


T CM CO CM O to CD 




-q- to 








^ CO CM o in CD 


CD 


CD 


r~- 


CO 


o 


■^ 


CO 


CO 


CM 




to 


^ 


■^ 


CM 


to 


CM 


t-. r^ to o rr to to 




'- o 






2 




cm" 


O -r- 


-- o 


CD" 




cm' 


cn 


in 


CD 


in 








CD 


cm" 


in 


r--' 


r--' 


co' 


r-.* CM cd" in" cd" iri t-' 






to 














,- 1- T- 


*" 






'" 




■^ 












CO 














*" 


*" 










CM 






^ 




o r- CD CO 1- o 


m 


■^ 


r— 


CO 




^ 


CN 


CO 


7" 


r- 


, 






, 


, 


, 














1 


1 




to 


E 

D 
2 


c 


ro ^ 




oo ■>- 1- 


CM in CO 


CD 


CO 


■V 


in 


CO 


O 


oo 


CD 




r^ 
































eo 


D 






(O CD in CD CD r^ 


in 




CO 


CO 


■^ 


CM 




in 






































CO 


1 1 

£ 2 


CD 


ID fo" rsj' cm' co' cd' 


o" 




fO" 


cn 


in" 


in" 


CN 








































to 


(U 


^ 


»o (O o o o r- 


o 


T 


CD 


CO 


CM 












































m 


^ 




1- r- TT r-. 


cn CO 


CO 




















































r- 




o 


S 




(D 


CD CD T CO 






















































tD* 








CM 






























































CM 










eo CD ^ p" 


CO CO 


en 


in 


CN 


r^ 


CM 


in 


r- 


cn 


CO 


cn Tf in 


OD 


■^ 


r-- 


03 


CO 


CD CN ^ r^ CO CD »- 


TT 


T- ^ 






c 




to CO CD IT 


CD r- 


'^ 


o 


h- 


CM 


■T 


to 


CD 


CO 


CD 


CM 00 CO 


O 


CD 


O 


CO 


CD 


CM T ^ in o »- 


CN 


in 


CM 00 








« CO 00 O" 


to f-^ 


o 


O 


(O 




in 


OO 


CD 


CM 


Ol 


r- r- CD 


■^ 


<J) 


in 


^M 


CO 


T ■>- CD "^ in CO CO 


in 


CM r^ 






o 


lO 


1-" cm" cn" ■^ 




in" 


a>" 


o" 


co' 


cd" 


co" 




co" 


co' 


'^" ai co" 


cn" 


cd" 


o" 




cn 


o" o in to" cd" v' o 


co" 


'^" f-T 








^ 


to CO .- 


c^ 


O O 


CM 


CD 


CD 


CD 


r- 


r- 


CM 


00 




00 to CM 


CD 


T 


TT 


cn 


in 


CD ■-- 


cC 


CO O T- CO 




CO *- 








CM CO r- r- 


o cn 


CO 


O 


r^ 


CO 


r-. 


CD 


CD 


in 




CO (M '- 


■T 


CO 




in 


o 


cn p- 


CO r- CO CD in 




CD 0_ 


X 


>. 




cm" 




cs 


r-' O* 


co' 


o" 


in 


CD" 


in* 


CO 




cm' 


cm' 


CM O 




cm" 


CD" 


d" 


CD 


cn in CD in to i- 


CN 


cn" 


cm" (M 


rti 






to 












CM 


■^ 


■^ 




OD 


CO 


o 


in 


CM to 












■«- ■^ 


■^ f- oo CO O 


in 


CM 


o 


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r- 


















»- 










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■^ 






■^ 








o ^ 




00 O '- 


□ 


■^ 


in 


o 


CD 


7" 


Q 




CD 


00 


CD 




CM O CO 


in 


Tj- 


OO 


CD 


T 






in oo in T CO 


CD 


in CO 






O CD CD CN 


h- CM 


in 


to 


CD 




00 






CD 


o> 




CD 


^ 






^ 


r^ cr 


u") -^ in CD ^ 




to O 






0) £ 




w r- CO cc 




o 




r^ 


CO 












'^. 


^ M '^ 


o 


■V 






00 


r- 1- 


o i^. ^. . . 




to 


in 


CO ^ 






T 


to" 5 co' ■<- 


in t" 


5' 


co" 


cm" 


co" 


■^" 


cd" 


in" 






■^" ^ 


CO 


r- 


cd" 


CN 


co" 


cn 


tO" T- 


CD to in ^ o 




M 


•w 






D ^ 


^ 


CO <? 


CO ^ 


CD ■■- 


CM 


o 


^ 


in 


'^ 


r- 


O 


CD 


-^ r- 


■^ 


^ 


CD 


in 


r^ 


r- o: 


CO ■^ *: 


r^ o 


CD 


4 o> 1 








to •- 


in r- 


CM O 




cn 


CD 


r- 




■^ 


CO 


"^ 


CM 




^_ 


CO 




cn 


r^ 


■^ 


CO cc 


r- ■>- ■^ 


CO T 


CM 


- '-. 1 






z 




to' 


tr CD 


CO' CD" 


co' 


r^" 


CM* 


CD" 


in' 


co' 


in' 


r-' 






to' 


co" 


co" 


r-" 


f--' 


03" 


r- CM CD in to in i- 






CM 










at 














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^ 












CD 














^ 




*" 
























■^ 


O CD 


c^ 


O) 


(D 


CM 


1 


1 






, 


, 






, 




, 


























<T) 








CO CO CM >- 


CD 


in 


CD 


CM 


















































tM 








<n O CD C^ 


r^ 


CD 


^. 


CN 


















































o> 







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CP 


CN 




co" 


















































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CM CN in cn 


IT 


CO 


in 




















































o< 




< 




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T- to 




T 






















































CN 


O 


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cm' 






























































CM 





o 
























































































""^ 


■""" 








' 






^■^ 


^ 






^"^ 


^■^ 








^ 






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^ 
















































































*l! 


° « 




to r^ 


CO r-- 


01 


CD 


CO 


CD 


















00 








03 






















r^ 


c 


(/) 




o" ■'J 


in in 




CM 


CM 


o 


















































to 




? 


5 1 


c7 
2, 


oo CD 

^" CE 


c 
cc 


in 

CO" 


cm" 




















































tn 


c 


o 


1? 


^ -^ 


■^ 


tE 




CM 


CO 


CO 


















































■^ 


UJ 








in cn 


CD 


in 


CM 




















































o 




2 




rf 






























































fO" 






































































O 















e 


























^ 


g 


g 


g 








E 

s 




















o 




g 


o 
o 




















































o 


o 


o 


o 


o 


o 


o 














a 




























8 


g 














o 


o 


o 


o 


o 


o 


o 




g 






o 




-? 


c 






c 




















o 







■; 


c 




s 




o 


o 


o 


o 


o 


o 


o 




2 






ro 










If 


o" 


in" 


o 


o 


O 


in 


o 


CM 


in 




*c 






in" 


o 


in 




o 


o 


in 


o 




in 




i/T 




o 












o 




CM 


CM 


CO 


1 


in 


r- 




tJ9 


m 


t/i 




o 




o 




CM 


CM 




"^ 


cn 






(/ 


m 


V* 


a 






w 






c 


o 




tfl 


(/» 


t» 


t/> 


w 


to 


te 


w 








E 








S 


« 


w 




tfl 


M 


tfi 


m 








E 







o 




^ 


o 


m 































t>9 































N 


O) 




□ 


f) o 




01 























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"a 


"D 


o 


E 


D) 





















QJ 






■a 


•o 


■o 


5 







w 




c 




t 

0] 


in 
m 

a 





■a 


"D 


"D 


"D 


"D 


■D 


■D 


■D 


c 


c 


C 



TD 


in" 







-a 


"D 


•o 


n 


■a 


■D 






c 


c 


tl 










■a 


c 


C 


C 


C 


c 


C 


c 


c 


D 


3 


D 


o 


z 


"O 


c 


C 


c 


c 


c 


C 






:: 


13 


D 














If 

c 


c 


o 


O 


O 


Z3 
O 


O 


D 
O 


o 


O 


o 

o 


O 

o 


O 

o 


8 


fl 




D 


-J 


D 


3 


D 


:3 


=3 






O 

o 


o 
o 


8 


0) 










a 


n 

c 


8 

O 


8 

O 


8 

m 


8 

O 


8 

in 


o 
o 
o 


8 

O 


8 

O 


8 

iri 


o 

I 


o 

8 


o 

8 


8 

O 


a 


TD 

C 


8 

O 


O 


CO 


o" 


m 


o 


o 


o 


in 


o 
o 


o 
o 
o 


o 

8 


8 

o 


flj 

2 










k. 


o 




in 






CM 


CM 


to 


T 


in 


r-. 




CN 


in 




o 




in' 






CM 


CM 


CO 


■^ 


in 






CM 


in 




c 












2 


tfl 


m 


M 


w 


tA 


W 


w 


€ft 


w 


V) 


w 


m 


w 


(fl 


Z 


w 


OT 


fA 


m 


te 


W 


w 


(A 


w 


Vi 


t/i 


fee 


tf* 


w 


o 










< 
































H 
































z 


1 



Basic Tables 1997 



85 



■a 

0) 

3 
C 
'■SS 

c 
o 
o 

I 

« 

E 
o 
o 



(0 
(A 

2 
o 

a> 

(A 

_3 

< 



o 

N 
J3 



C 
d) 

E 

>. 

(0 
Q. 

X 
(13 

I- 
T3 

C : 

(Q - 



O £ 

X £ 
W 5! 






X 

m 



(A 

c 



0) 13 

DC. $ 

< I 

■ </> 

I 0) 

CO <D 

<^ s 

^ I 

« = 



§ 2 

2 



CN 

in 






ID 


to 

00 


CD 


CD 


to 

CO 


in 
in 
in 


CO 
CO 

CN 


CO 


CO 


CD 
CD 


o 
5 




o 
ro 

CM 




en 

o 


o 


o 


g 




CO 


(N 


CN 
CO 


g 


CO 
CO 


i 


n 


(N 


IT) 


CN 


CO 


en 


T- 


O 


CO 


CF) 


•- 


CD 


cn 


CD 





r- 




f^ 




,— 
































h- 










C) 


O) 


tn 


r- 




o 


CN 




CD 


CO 




in 


CN 


'0 


CN 


I-- 


r^ 


r- 


<0 




o 




in 










CN 




h- 


(D 




m 


T 


in 


CD 


on 






en 


o 


(D 


CN 


CO 


■^ 


O 


CO 


CO 








in 



in in T- o CD 



en r- CD (O O) 



o 

5 


CD 
ID 


o 
oo 


CD 
en 




S 


o 
o 

CD 


CN 

in 


in 
cn 


CD 


CN 

CN 


CO 


S 
T 


§ 


CO 


in 

s 


O 


O) 


in 

8 


in 


in 

CO 


CO 


S 

r^ 


in 


o 


O 


o 


en 


h- 


in 


cn 


CD 


o 


m 


(N 





■^ CO r- CD 



r- n o cn 



CN CD m oi m 

CO TT m ^ 1- 

ro CN t^ CO 1^ 

o' CN* fo" tn (d" 

CD to -^ CD in 

CO r- CM CO ■r- 

cd' in ai cd' o" 



O) CO r-^ CN <7) 

CD CD (D CO CM 

■^. c\ '-. to m 

o" CN* <n cd" (D 

■^ in cji o CD 

rv. r^ in »- 

co" rsi 



CN 
CO 


s 


o 


CD 


o 

CO 


o 


s 


in 

CN 



CN r- CD ■^ 



r- r- CD O eg 

CO -^ CO cd' o" 

CO CD ■^ CD in 

CD CN r- O T-_ 

fN ■^' CO CO T-' 



CD CO CD r-- 

CD CO CO ■<- 

in in 1- in 



•- CO in 

oo cn o 

■^ CD CO 



CO CD CN 


■^ lO CO 


CD OO CO 

in ■^ CO 


CN CD • 


CN r- 



r i^ r 



s 


CO 

cn 
in 


CD 


cn 


CD 
CO 


OO 

CO 


CO 
CO 

in 




P 


r 


r 


CN 


CN 


^ 



p" cd" 



COCDCDCD cofflr^to^— 

cnoicDcn »-co^O(7) 

\r) y- T- T- CO in • CO CD_ 

co" '-' ■<-' T-" CN "T* ro" cd' 



in 
cn 

CO 


O 

CD 
CN 


i 


CN 
CO 

o 


o 
in 


CN 
CO 


CD 

in 


CN ; 

CD 


CNI 
CO 


CN 


in 


cn 


CO 


o 


CO 


CD 


ID 


^ 


CO 


r- 


CO 


r^ 













,_ 


p>~ 1 




r— 


r- 


to 


^ 


*<r 


"<T 


f) 






(N 


lO 


r— 




CD 


CD 


CO 


I^ 


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86 



Individual Returns 1997 



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Basic Tables 1997 



87 



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



{All figures are eslimales based on samples-money amounls are in thousands of dollar 



s) 



Tax rale classes 



Classified by tfie highest marginal rate at which tax was computed 



Number of 
returns 



Adjusted 

gross income 

less deficit 



(Vlodified taxable income 



At marginal rate 



Tax generated 



At marginal rale 



Income tax after credits 



As a percentage of 



Adjusted 
gross income 



Modified 
taxable income 



All returns 



All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent - 

28 percent (capital gains). 

31 percent 

36 percent 

39.6 percent 

Form 8615 

Joint returns and returns 
of survlvlna spouses 
All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent ■. 

28 percent (capital gains) 

31 percent 

36 percent 

39 6 percent 

Form 8615 

Separate returns of 
married persons 
All tax rates i 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39 6 percent 

Form8615 

Returns of heads 
of households 
All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent 

26 percent (capital gains) 

31 percent 

36 percent 

39 6 percent 

Form 8615 

Returns of single persons 

All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39 6 percent 

Form 8615 



(1) 



J2L 



J3L 



JiL 



ja. 



JSL 



JD- 



JSL 



99,217,292 
506,115 

13.927 

68,703,363 

897,974 

37,749 

20,125,622 

3.695.872 

2,868,200 

1.169,742 

691,359 

507,367 



43,515,577 

155,271 

7,027 

25,743,008 

515,262 

27,490 

11,381,599 

2,509,495 

1.657,949 

928,047 

590,431 



2,287,343 

•7,021 

t 

1,364,774 

11,133 

t 

694,826 

55,298 

102,654 

30,046 

21,536 

t 



11,014,994 

20,433 

•6,890 

9,755,629 

40,738 

•715 

994,101 

106,803 

44,561 

32,328 

12,795 



42,399,377 

323.390 

t 

31,839,952 

330.841 

9,491 

7,055,096 

1,024,276 

1,063,037 

179.322 

66,596 

507,367 



4,868,199,362 
7,354,401 

-21,054 

1,754,291,826 

106,168.591 

5,139,670 

1,343,619,282 

320,060,814 

394,983,806 

291,682,151 

641,810,735 

3,109,139 



3,304,812,528 

4,049,506 

-87,725 

984,870,246 

74,787,378 

3,949.781 
934,616.453 
248,375,301 
271,431,497 
239,748,194 
543,071,897 



91,354,525 

•133,899 

t 

26,243,372 

1,937,171 

r 

28,418,597 
3,302,765 
8,025,771 
4,255,201 

18,964,397 
t 



334,534,651 

466,534 

•72,175 

236,296,458 

3,767,560 

•149,955 

61,925.594 

7,681,698 

6,578,958 

7,232,828 

10,362,893 



1,137,497,657 

2,704,462 

t 

506,891,750 

25,676.483 

959,135 

318,658,638 

60,701,050 

108,947,580 

40,445,929 

69,411,548 

3,109,139 



3,429,576,155 
1,822,520 

10,417 

939,404,002 

82,106,281 

4,119,307 
996,563,003 
248,694,887 
321,551,623 
249.769,269 
580,861,776 

2,673,050 



2,376,104,562 

967,990 

4,538 

526.703,146 

58,173,746 

3,152,281 

580,974,125 

191,214,615 

218,526,315 

204,721.548 

491,666,257 



67,955,412 

•13,198 

t 

15,043,469 

1,442,830 

t 

21,502,897 

2,632,737 

6,565,295 

3.636,992 

17,045,926 

t 



183,320,652 

80,629 

•5,873 

107,539,087 

2,927,128 

•135,985 

45,817,189 

5,910.333 

5,300,228 

6.186.994 

9.417,205 



802.195,529 

760.703 

t 

290.118,300 

19,562,576 

758.974 

250.268,792 

48,937,201 

91,159,785 

35,223.754 

62.732,388 

2,673,050 



1,653,463,053 
1,821.147 

10,417 

925,337,331 

37,950,321 

931,245 

269,959,959 

17,995.548 

55,728,162 

50,629,474 

290,762,893 

2,336,555 



1,061,734,521 

966,623 

4,538 

518,611,906 

27,045,080 

666,134 

182,702,693 

12,959,759 

34,176,185 

40,564,346 

244,037,257 



34,761,478 

•13,198 

, t 

14,872,166 

919,749 

t 

6,842,119 

341,582 

1,064,827 

805,780 

9.886,238 

t 



127,444,666 

80,629 

•5,873 

106,972,777 

1,306,575 

•62,120 

11,602,100 

376,914 

991.707 

1,297,416 

4,748,554 



429,522,387 

760,697 

t 

284,880,482 

8,678,917 

187,171 

68.813.047 

4,317,293 

19.495.444 

7.961,932 

32.090.843 

2.336.555 



738,816,216 
182,339 

1,566 

140,896,164 

15,649.877 

820,993 

189,013,768 

50,498,743 

77,515,492 

68,609,227 

194,949,710 

678,337 



531,708,220 

96,874 

683 

79,056,569 

11,179,383 

624,844 

129,087,058 

38804,021 

52,341,881 

55,866.072 

164,650,836 



15,623,648 

•1,319 

t 

2,270,136 

298,266 

t 

4,149,113 

554,830 

1,577,892 

994,959 

5,761,852 

t 



32,590,675 

8,066 

•883 

16,104,774 

525,631 

•29,276 

8,522,231 

1,158848 

1,292,321 

1,724,327 

3,224,318 



158,893,672 

76,080 

t 

43,464,685 

3,646,597 

151,592 

47,255,366 

9,981.044 

22,303,398 

10,023,869 

21,312,705 

678,337 



378,712,678 
182,115 

1,566 

138,800,600 

7,590,064 

232,811 

75,588,789 

5,038,753 

17,275,730 

18,226,611 

115,142,106 

633,533 



260,086,703 

96,662 

683 

77,791,786 

5,409,016 

166,533 

51,156.754 

3,628,733 

10,594.617 

14.603.165 

96,638.754 



8,966,613 

1,320 

t 

2,230,825 

183,950 

t 

1,915,793 

95,643 

330,096 

290,081 

3,914,950 

t 



22,340,758 

8,063 

•883 

16,045,917 

261,315 

•15,530 

3,248,588 

105,536 

307,429 

467,070 

1,880,427 



87,318,605 

76.070 

T 

42,732,072 

1,735,783 

46,793 

19.267.653 

1,208,842 

6,043 588 

2,866.296 

12,707,974 

633,533 



727,274,473 
177,181 

785 

135,190,939 

15,524,206 

814,087 

188.365,274 

50,212,031 

76,887,208 

67,804,437 

191,633,734 

664,593 



525,326,904 

93,533 
360 
77,139,566 
11,083,127 
618,928 
126,627,472 
38,560,947 
51,881,581 
55,253,242 
162,068,147 



15,352,208 

•1,319 

t 

2,242,921 

296,072 

t 

4,137,376 

550,189 

1,561,885 

992,626 

5,554,921 

t 



28,989,345 

7,439 

•424 

12,690,726 

522,188 

•29,276 

8,436,230 

1,151,634 

1,287,805 

1,690,716 

3,172,906 



157,606,017 

74,890 

t 

43,117,726 

3,622,818 

150,986 

47,164,195 

9,949,261 

22,155935 

9,867,852 

20,837,761 

664,593 



14.9 
2.4 

(X) 
77 
14 5 
158 
140 
157 
195 
23 2 
299 
21 4 



15.9 

23 

(X) 

7.8 

148 

157 

138 

155 

19 1 

230 

298 



16.8 

10 

(X) 

85 

153 

(X) 
146 
167 
195 
233 
29 3 

(X) 



8.7 

1 6 

06 

54 

139 

19,5 

13,6 

150 

196 

234 

30 6 

(X) 

13.9 

28 
(X) 
85 
14 1 
157 
148 
16 4 

20 3 
24 4 
30 

21 4 



21.2 
9.7 

7 5 
14 4 
189 
198 
169 
20 2 

23 9 
27 1 
33 

24 9 



22.1 
97 
79 

146 

19 1 
196 
189 

20 2 
23 7 
27 
33 



22.6 

100 

(X) 

149 

20 5 

(X) 

192 

• 20 9 

23 8 

27 3 

32 5 

(X) 



15.8 
92 
7 2 
11 8 
178 
21 5 
184 

19 5 
24 3 

27 3 
33 7 

(X) 

196 
98 
(X) 
149 
185 
199 
188 

20 3 
24 3 

28 
33 2 
24 9 



(X) Percentage not computed 

t Data deleted to avoid disclosure of information for speciHc taxpayers. Deleted data are included in appropriate totals. 

• 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. 



88 



Individual Returns 1997 



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) 





N 


jmber of 














Tax generated at specific rate 




returns witfi 
modified 


Taxable 
income 


Modified 
taxable 


Tax 
generated 


10 percent 


15 percent (from Form 8814) 


Size of adjusted gross incomt 


Number 


Income 


Tax 


Number 


Income 


Tax 




taxable 




income 


at all rates 


of 


taxed 


generated 


of 


taxed 


generated 




income 








returns 


at rale 


at rate 


returns 


at rate 


at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


99,217,292 


3,429,108,873 


3,429,576,155 


738,816,216 

80.955 


6,907,742 

474,378 


17,771,867 

132.968 


1,777,462 

13,302 


244,568 

1,811 


175,713 

2.002 


26,450 
302 


Under $2,000 . 


1,320,795 


550,086 


552,097 


$2,000 under $4,000 


1 ,462,006 


1.334.502 


1,342,755 


225.599 


354,219 


233.410 


23,339 








$4,000 under $6,000 


1,940,430 


2.363,558 


2,364,259 


359.078 


224.497 


204.071 


20,424 


•1,237 


•799 


•120 


$6,000 under $8,000 


2.327,305 


4,141,287 


4.141,430 


533.772 


131.099 


174.280 


17,437 








$8,000 under $10,000 . 


3,374,586 


8,519,632 


8.522,183 


1,283.435 


235,750 


309.151 


30.928 


•2,868 


•2,252 


■339 


$10,000 under $12,000 


3,321.652 


13,209,002 


13,211,091 


1.984.361 


200.058 


289.812 


28,988 


•3,161 


•2,055 


•310 


$12,000 under $14,000 


3.804.323 


18.093.142 


18,094,010 


2.711.165 


214.957 


274.589 


27,473 


•2,364 


•825 


•125 


$14,000 under $16.000 


4.431.225 


24.805.350 


24,805,705 


3.711.104 


279.453 


414.642 


41,465 








$16,000 under $18.000 


4.055,904 


28.052.935 


28,054.602 


4.188.020 


270,962 


418.672 


41,873 


" •I, 122 


•1,452 


■218 


$18,000 under $20,000 


4,171.275 


35.794.219 


35,799,855 


5.346.169 


253,121 


527,556 


52,763 


•6,399 


•5,604 


■844 


$20,000 under $25,000 


9.619.748 


111.836.096 


111,838,817 


16.718.458 


651,300 


1,382,649 


138,291 


•2,644 


•2,499 


•377 


$25,000 under $30,000 


7.970,070 


128,101,288 


128,103,255 


19.155233 


639.087 


1.511,804 


151,216 


•6,153 


•2,075 


•312 


$30,000 under $40,000 


12.885.016 


279,356,776 


279,402,245 


43.425740 


946.565 


2,539,874 


254,033 


15,216 


9,802 


1,475 


$40 000 under $50,000 


9.752.885 


288.610,900 


288,644,304 


47.164.624 


804.743 


2,197,108 


219,744 


15,397 


9,117 


1,370 


$50,000 under $75,000 


15.156,884 


646,563,388 


645,568,040 


111.034.146 


1.007.564 


4,149,862 


415.036 


45,436 


25,833 


3,886 


$75,000 under $100,000 


6,444.130 


404,479,370 


404,563,029 


80.198.540 


131.847 


1,405,368 


140,545 


31,970 


27,898 


4,201 


$100,000 under $200,000 


5,372,889 


548,325,305 


548,420,652 


126.650.998 


63.180 


993,316 


99,332 


51,834 


45,914 


6,912 


$200,000 under $500,000 


1.400,406 


345,717,075 


345,776,692 


99.120.000 


17.087 


397,722 


39.773 


35,202 


27,331 


4,116 


$500,000 under $1,000,000 


261 ,500 


157,795,604 


157,805,717 


51.670.992 


3.500 


99.747 


9975 


7,764 


6.581 


992 


ai nnn nnn nr mnn^ 


141 ?S? 


aRI 4S3 3Sfi 


3B14R4 41P 


1911^7 776 


3 367 


111756 


11 S77 


3qqi 


3 665 


557 






Tax genera 


ed at specific rate 








1 5 percent 


20 percent 


25 percent 


Size of adjusted gross income 


Number 


Income 


Tax 


N 


umber 




ncome 




Tax 


Number 


Income 


Tax 




of 


taxed 


generated 




of 




taxed 




generated 


of 


taxed 


generated 




returns 


at rale 


at rate 


r 


'turns 




at rate 




at rate 


returns 


at rate 


at rale 




(111 


(12) 


(13) 


(14) 


(15) 


(15) 


(17) 


(18) 


(19) 


Total 


98,555,961 


1,944,874,703 


291,731,205 

56,359 


7, 


796,946 


178 qfi7 am 




!5,793,545 


246,106 


4,905,399 


1,226.380 


Under $2.000 


1,146,495 


375,727 






. 






$2,000 under $4.000 


1,415,377 


795.971 


119,396 




- 




- 






- 






$4,000 under $6,000 


1,913,132 


1.924.945 


288,742 




- 




- 






- 






$6,000 under $8,000 


2,303,972 


3.793.247 


558,987 




- 




- 






- 






$8,000 under $10,000 


3,310,285 


8.026.511 


1,203,977 




















$10,000 under $12,000 


3,287,300 


12.753.241 


1,914,486 




- 
















$12,000 under $14,000 


3,773,403 


17.707.302 


2,656,095 




- 










- 






$14,000 under$16.000 


4,383.925 


24.312.449 


3,646,867 














- 






$16,000 under $18,000 


4,034.029 


27.615,079 


4,142,252 




- 
















$18,000 under $20,000 


4,139,407 


35,246,629 


5,285.994 




- 




- 












$20,000 under $25,000 


9,579,974 


110,368,642 


16.555.296 




- 




- 












$25,000 under $30,000 


7,946,218 


126,390,612 


18.958.592 




■7.147 




•6.400 




•1.280 








$30,000 under $40,000 


12,863,028 


263.919,929 


39.587.989 




346.865 




490.329 




98,057 


•6.485 


•7,505 


•1,878 


$40,000 under $50,000 


9,739,717 


254,983,546 


38.247.532 




529.527 


1,395,534 




279,112 


■5.581 


•17,265 


•4.316 


$50,000 under $75,000 


15,129,735 


529,200,716 


79.380.107 


1. 


936.117 


6,324,584 




1,264,918 


43.801 


231,105 


57.785 


$75,000 under $100,000 


6,433,261 


248,809,354 


37,321.403 


1. 


581.143 


8,365,448 




1,673,101 


37,668 


243,852 


60.965 


$100,000 under $200,000 


5,351,050 


208,638,659 


31,295,799 


2, 


216,204 


22,573,011 




4,514,603 


84,458 


1,100,542 


275,146 


$200,000 under $500,000 


1,394,266 


54,491,434 


8.173,715 




801,933 


25,214,137 




5.042,836 


44,230 


1,207,212 


301,808 


$500,000 under $1,000,000 


259,150 


10,076677 


1,511.502 




172,034 


17,262,026 




3,452,404 


13,405 


554.807 


163,703 


$1,000,000 or more 


141 237 


5.434,030 


815104 




105,977 


97,336.159 


19,467,233 


10,475 


1,443.112 


360,779 



Foolnoles at end of table 



Basic Tables 1997 



89 



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

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











Tax 


generated at specific rate 










28 percent 


28 percent (capital gams) 


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 


al rate 


at rate 


returns 


at rale 


at rate 


returns 


at rate 


at rate 




(20) 


(21) 


(22) 


(23) 


(21) 


(25) 


(26) 


(27) 


(28) 


Total 


28,550,795 


612,168,865 


171,407,282 


5.917,203 


89,203,768 


24,977,072 


4.729.302 


154.606,632 


47,928,056 


Under $2,000 




















$2,000 under $4,000 












- 


- 




- 


$4,000 under $6,000 












- 


- 




- 


$6,000 under $8,000 












- 


- 




- 


$8,000 under $10000 












- 


- 




- 


$10,000 under $12,000 












_ 






_ 


$12,000 under $14,000 


















- 


$14,000 under $16,000 












- 




- 


- 


$16,000 under $16,000 












- 




- 


- 


$16,000 under $20,000 
















- 


- 


$20,000 under $25,000 


•3,161 


•1,397 


•391 








- 


- 


- 


$25,000 under $30,000 


74,023 


136,792 


38,302 


•1,199 


•4,133 


•1.157 


- 


- 


- 


$30,000 under $40,000 


3,327,282 


12,283,923 


3,439,498 


192.726 


150,884 


42,243 






- 


$40,000 under $50,000 


3.011,527 


29,339,274 


8,214,997 


376,349 


702,461 


196,694 








$50,000 under $75,000 


9.033.797 


102,976,078 


28,833,302 


1,316,305 


2,699,972 


755,990 


215,698 


841.713 


250,931 


$75,000 under $100,000 


6,105,850 


134,883,322 


37,767,330 


1,236,231 


4,017,850 


1,125,011 


541,193 


6.678,546 


2,070,380 


$100,000 under $200,000 


5,242,994 


236,823,864 


66,310,682 


1,857,888 


12,104,005 


3,389,122 


2,294,771 


61,004,068 


18,911,261 


$200,000 under $500,000 


1,363,435 


74,484,099 


20,855,548 


697,189 


15,018,334 


4,205,136 


1,297,335 


65,207,284 


20,524,258 


$500,000 under $1,000,000 


253,044 


13,874,206 


3,884,778 


149,235 


9,545,035 


2,672,610 


247,201 


12,890,962 


3.995,198 


$1,000,000 or more 


135,681 


7,365,911 


2,062,455 


90,080 


44,961,095 


12,589,107 


133,102 


6,983,959 


2,165,027 




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 rate 


at rate 


returns 


at rate 


at rate 


returns 


at rate 


at rate 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


Total... 


1.861.101 


133,802.118 


48,168,762 


691,359 


290,762,893 


115,142.106 


507,367 


2,336,555 


633,533 


Under $2,000 














130,092 


41,395 


10,894 


$2,000 under $4,000 








- 


- 




208,948 


313,375 


83,704 


$4,000 under $6,000 




- 


- 




- 


- 


65,808 


234,444 


59,703 


$6,000 under $8,000 




- 


- 




- 


- 


30,858 


173,903 


47,231 


$8,000 under $10,000 






- 


- 


- 


- 


24.270 


184,259 


48,151 


$10,000 underJ12,000 


- 


- 


- 




- 


- 


16,904 


155,983 


40,430 


$12,000 under $14,000 




- 


- 


- 


- 


- 


•9.594 


•111,294 


■27,374 


$14,000 under $16,000 










- 




•6,053 


•78,613 


•22,619 


$16,000 under $18,000 














•1,199 


•19,399 


•3,573 


$18,000 under $20,000 










- 




•1.199 


•20.065 


•5,541 


$20,000 under $26,000 




. 


- 


- 


- 


- 


•3,655 


•83,630 


•23,807 


$25,000 under $30,000 




- 


- 


- 


- 


- 


•2,400 


•51,441 


•14,217 


$30,000 under $40.000 




- 


- 


- 


- 


- 


- 






$40000 under $50 000 




- 


- 


- 


- 


- 








$50,000 under $75,000 




- 


- 


- 


- 


- 


•4,480 


•218,177 


•61,085 


$75,000 under $100,000 


•6,981 


•51,994 


•18,718 




- 


- 


•1,128 


•79,297 


•16,574 


$100,000 under $200,000 


319.369 


4,959,352 


1,785,367 


5,194 


128,598 


50,925 


•349 


•49,323 


•12,025 


$200,000 under $500,000 


1,166,250 


85,488,467 


30775,848 


340,161 


23,193,557 


9,184,649 


•157 


•47,115 


•12,168 


$500 000 under $1 ,000,000 


238,385 


27,919489 


10,051,016 


222,122 


65,429,258 


25,909,986 


•85 


•47,929 


•17,793 


$1,000,000 or more 


130,106 


15,382,815 


5,537,813 


123,882 


202,011,480 


79,996,546 


189 


425 914 


126,546 



* Estimate should be 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 



90 



Individual Returns 1997 



Table 3.6-Returns with Modified Taxable income: Taxable Income and Tax Classified by Each Rate at 
Which Tax Was Computed and by Marital Status 

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



Tax rate classes 



All returns 



Number 

of 
returns 



Income 

taxed at 

rate 



Income tax 

generated 

at rate 



Joint returns and surviving spouses 



Number 

of 
returns 



Income 

taxed at 

rate 



Income tax 

generated 

at rate 



All tax ratet.. 



10 percent 

15 percent (Form 8914).. 

15 percent 

20 percent 



25 percent 

28 percent 

28 percent (capital gains).. 

31 percent 

36 percent 

39 6 percent 

Form 8615 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



99,217,292 

6,907,742 

244,568 

98,555,961 

7,796,946 

246,106 

28,550,795 

5,917,203 

4,729,302 

1,861,101 

691,359 

507,367 



3,429,576,149 

17,771,867 

175,713 

1,944,874,703 

178.967,637 

4.905,399 

612,168,865 

89,203,768 

154,606,632 

133.802,118 

290,762.893 

2,336.555 



738,811,513 

1,777,187 

26,450 

291,731.205 

35,793,527 
1,226.350 
171,407,282 
24,977,055 
47.928,056 
48.168,763 
115,142.105 
633.533 



43,515,577 

3,092.420 

223,638 

43,332,095 

5,309,431 

173,315 

17,067,520 

4.025,557 

3.176.426 

1.518.478 

590.431 



2,376,104,562 

10.232.839 

168.594 

1.240.426.423 

137.009.227 

3.775.925 

447.856,931 

"66,239.841 

113.364.789 

111.002.735 

244.037.257 



531,706,867 

1.023.284 

23.874 

186.063.963 

27.401.845 
943.981 
125.399.941 
19.107,156 
35.143.085 
39.960.985 
96,638.754 



Tax rate classes 



Separate returns of married persons 



Number 

of 
returns 



Income 

taxed at 

rate 



Income tax 

generated 

at rate 



Returns of tieads of tiousetiolds 



Number 

of 
returns 



Income 

taxed at 

rate 



Income tax 

generated 

at rate 



Returns of single persons 



Number 

of 
returns 



Income 

taxed at 

rate 



Income tax 
generated 



All tax rates 

10 percent 

15 percent (Form 8814) . 
15 percent 



20 percent 

25 percent 

28 percent 

28 percent (capital gains).. 

31 percent 

36 percent 

39 6 percent 

Form 8615 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



2,287,343 

52,341 

3,194 

2,279,396 

116,686 
4,151 

904,360 
99,043 

154,236 
51,562 
21,536 



67,955,412 

107,919 

2,191 

33,686,019 

4,858,742 
88,323 
12,263,851 
2,561,883 
2,409,830 
2,090,416 
9,886.238 



15,623,607 

10,792 

330 

5,052.903 

971.748 
22.081 

3.433,878 
717,327 
747.047 
752.550 

3.914,950 



11,014,994 

350,928 

14,342 

10,986,092 

227.084 

3.862 

1.190.589 

145.540 

69,685 

45,124 

12,795 



183,320,652 

922,117 

12.715 

147,401,655 

3,732,716 
102,693 
18,740,273 
1,286,081 
3,376,501 
2,997,346 
4.748.554 



32,590,155 

92.212 

1.912 

22,110.248 

746.543 

25.673 

5.247.276 

350.103 
1.046.715 
1.079.045 
1.880.428 



42,399,377 

3.412.053 

3.394 

41.958.377 

2.143.745 

64.778 

9.388.327 

1.647,063 

1.308.955 

245,918 

66.596 

507.367 



802,195,523 

6.508.992 

2.212 

523,360.605 

33.366.953 

938.457 

133.307.810 

17.115.963 

35.455.512 

17.711.620 

32.090.843 

2,336.555 



158,890,884 

650.899 

3rj4 

78.504.091 

5.673.391 

234 614 

37.326,187 

4.792,470 

10.991.209 

6.376.183 

12.707,974 

633,533 



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 
1997 to reflect changes in the law. 

Additional Standard Deduction 

(included in line 35, Form 1040) 
See "Standard Deduction." 

Additional Taxes 

(line 39, Form 1040) 

Taxes calculated on Form 4972, Tea on 
Lump-Sum Distributions were reported here. 



Adjusted Gross Income Less 

Deficit A 

(line 32, 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 fringe 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 annuities, pensions, 
and individual retirement arrangement 
(IRA) distributions; 

• Rents and royalties; 



91 



92 



Individual Returns 1997 



• 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 1997. 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; 

• Exclusion of part or all of the gain from 
sale of principal residence up to $250,000 
($500,000 on joint returns); and 

From total income, the following statutory 
adjustments (lines 23 through 30, Form 1040) 
were subtracted to arrive at adjusted gross 
income (line 32, Form 1040): 

• Contributions to self-employed retirement 
plans (Keogh or simplified employee 
pension) and certain contributions to 
IRAs; 

• Medical savings accounts; 

• 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 
21, Form 1040, that was repaid to 
employers. 
A deficit occurred if the allowable 
exclusions and deductions exceeded gross 
income, (i.e., the amount on line 31 was greater 
than the amount on line 22). 

Adjustments 

See "Statutory Adjustments." 

Adoption Credit A 

(line 42, Form 1040) 

This nonrefundable credit (reported on Form 
8839) was available to taxpayers who paid 
qualified adoption expenses in 1997 for an 
adoption that was final in or before 1997. The 
credit could have been as much as $5,000 for 
each child ($6,000 for a child with special 
needs). 

Advance Earned Income Credit 
Payments 

(line 51, Form 1040) 

Taxpayers who believed they would be 
eligible for the earned income credit at the end 
of the year could have received 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 30a, Form 1040) 

Payments made as alimony or separate 
maintenance counted as a deduction (an 
adjustment to total income) for the person 
paying them. 



Explanation of Terms 



93 



Alimony Received 

(line 11, Form 1040) 

Payments received as alimony or separate 
maintenance were income to the person 
receiving them. 

All Other Taxes 

(lines 47, 49, 50, 52, 53 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 
FICA (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. 
(See also "Taxable and Nontaxable Returns" and 
"Total Income Tax.") 

Alternative Minimum Tax A 

(line 48, 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 for ordinary 
income tax purposes 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 $45,000. 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. The new maximum 
capital gains rates are also used in figuring the 
alternative minimum tax. This amount was then 
reduced by the recalculated alternative minimum 
tax, foreign tax credit, and regular income tax 
before credits (line 39, Form 1040 minus the 
regular foreign tax credit, line 43, Form 1040) 
to arrive at the alternative minimum tax. 

Basic Standard Deduction 

(included in line 35, 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 



94 



Individual Returns 1997 



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 tentative 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). 

Information on sole proprietorships, 
business receipts, and expenditures can be found 
in the 1999 summer issue of the Statistics of 
Income Bulletin. 

Capital Assets 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Capital Gains and Losses 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Casualty or Theft Loss Deduction, 
Nonbusiness 

(line 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 

(line 40, 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 13 or any other qualified individuals for 
out-of-home, non-institutional care qualified for 
the child care credit. If the taxpayer omitted or 
used an invalid Social Security number or 
employer identification number (EIN) for the 
child care provider, the IRS had 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 full-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 refundable. 

Contributions Deduction 

(lines 15-18, Schedule A) 

Taxpayers could deduct contributions to 
certain organizations that were religious, 
charitable, educational, scientific, or literary in 



Explanation of Terms 



95 



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 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 

(line 59b, Form 1040) 

This credit (claimed on Form 4136) was 
allowed for federal excise taxes paid on gasoline 
and special fiaels, such as gasohol and diesel 
fuel, 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 $198 for a light truck or van. 

Credit for the Elderly or Disabled 

(line 41, 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 
refundable, 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 59a, 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 refundable 
credit (claimed on Form 2439) for their 
proportionate share of the tax paid. 

Credit to 1998 Estimated Tax 

(line 63, Form 1040) 

This amount was the part of the 
overpayment of 1997 tax which taxpayers 
specifically requested to be credited to their 
estimated tax for 1998. (See also 
"Overpayment" and "Estimated Tax 
Payments.") 



96 



Individual Returns 1997 



Deduction of Self-Employment Tax 

(line 26, 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 to 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 
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 56a, Form 1040) 

The earned income credit (EIC) for 1997 
consisted of the basic credit with a maximum of 
$2,210 for one qualifying child, $3,656 for two 
or more qualifying children, and $332 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 $25,760 ($29,290 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 $9,770 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 EIC, "modified AGI" did 
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. Taxpayers with investment 
income totaling more than $2,250 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 Used to 
Offset Other Taxes 

See "Earned Income Credit." 

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 



Explanation of Terms 



97 



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 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 return-by -return basis. 

Estimated Tax Payments 

(line 55, Form 1040) 

This figure represents the total of the tax 
payments made for 1997 using Form 1040-ES, 
and any overpayment from the taxpayer's 1996 
return that was applied to the 1997 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 1997, and they expected 
withholding and credits to be less than the 
smaller of: (a) 90% of the tax shown on Form 
1040 for 1997, or (b) 100% of the tax shown on 
Form 1040 for 1996. 



Excess Social Security Taxes 

Withheld A 

(line 58, Form 1040) 

If a taxpayer earned more than $65,400 
($62,700 for 1996) in total wages from two or 
more employers in 1997, 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, 37, Form 1040) 

In the computation of taxable income, a 
$2,650 deduction was allowed for each 
exemption claimed if adjusted gross income was 
less than $90,900. 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 1997: 

1) The individual received more than half of 
his or her support for 1997 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 $2,650. An exception to the income 
limitation was granted to children under age 19, 
or full-time students under age 24. 



98 



Individual Returns 1997 



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 exemption deduction may 
have been reduced or eliminated. For single 
taxpayers, the phaseout began at $121,200 and 
was completed at $243,700; for married persons 
filing jointly and surviving spouses, the 
phaseout began at $181,800 and was completed 
at $304,300; for heads of household, the 
phaseout began at $151,500 and was completed 
at $274,000; and for married persons filing 
separately, the phaseout began at $90,900 and 
was completed at $152,150. 

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 arrive 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 31, 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 
1997. 

Foreign Tax Credit 

(line 43, 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 



Explanation of Terms 



99 



foreign taxes paid in excess of the allowable 
amount for Tax Year 1997 could be carried 
back 2 years and then forward 5 years. 

Forms 1040, 1040A, 1040EZ, and 
1040PC 

The individual income tax system utilizes 
three major forms to collect income and tax 
information: the 1040, 1040 A, and 1040EZ. 
Variations of the three basic forms included 
1040PC, Telefile (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 1040EZ in the statistics. All Telefile 
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 1040 A 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) from 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, 1997 Forms.) 



Gambling Earnings 

(included in line 21, Form 1040) 

Gambling earnings include proceeds from 
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 
"Miscellaneous Itemized Deductions.") 

General Business Credit 

(line 44a, Form 1040) 

The general business credit consisted of the 
investment credit, the jobs credit, the alcohol 
fuel credit, the low-income housing credit, the 
welfare-to-work 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. 



100 



Individual Returns 1997 



Home Mortgage Interest Deduction 

(lines 10+11, Schedule A) 

See "Interest Paid Deduction." 

Household Employment Taxes 

(line 52, 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. 

Income Subject to Tax 

See "Modified Taxable Income." 

Income Tax After Credits 

[(line 39 minus line 45) minus part or all of line 
56, Form 1040] 

To arrive at income tax after credits, 
taxpayers deducted total credits (line 45, Form 
1040) from income tax before credits (line 39, 
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 39, 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 39). (See also "Tax 
Generated.") 

Income Tax Withheld 

(line 54, 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 A 

(lines 23, 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. New in 1997, married 
couples filing a joint return could contribute up 
to $2,000 to each spouses IRA, even if one 
spouse had minimal or no compensation. 
Therefore, the total combined IRA contributions 
could be up to $4,000 for a year. In previous 
years the maximum contributions was $2,250 if 
one spouse had no compensation. 

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. 

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. 



Explanation of Terms 



101 



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 from this rule were tax-free 
roll-over distributions from one retirement 
account to another, and distributions where the 
payout represented previously taxed non- 
deductible IRA contributions. 

Interest Paid Deduction 

(line 14, Schedule A, includes all lines 10-13) 

The rules for deducting home mortgage 
interest for 1997 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 fully 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 on 
the capital gain tax rates. Interest relating to 
business, royalty, and rental income was 
deducted directly from these items and was not 
reflected in the interest paid statistics. 

Interest Received 

See "Taxable Interest Received." 



interest, Tax-Exempt 

See "Tax-Exempt Interest." 



Expense 



Investment Interest 
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 16, Schedule D) 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Long-Term Gain or Loss from 
Other Forms 

(line 11, Schedule D) 

The other forms include: 

• Form 4797; 

• Long-term gains from Forms 2119, 
2439, and 6252; 

• Long-term gain or loss from Forms 
4684,6781, and 8824 

See "Sales of Capital Assets, Net Gain or 
Loss." 



102 



Individual Returns 1997 



Long-Term Loss Carryover 

(line 14, 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 
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. The exception 
was 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 1995 or 
1996, 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 prescription or 
were for insulin. Taxpayers could deduct costs 
for transportation to obtain medical care and 
also a maximum of $50 per day for certain 
lodging expenses incurred while traveling to 
obtain medical care. (See also "Total Itemized 
Deductions.") 

Medical and Dental Expenses 
Limitation 

(line 3, Schedule A) 

See "Medical and Dental Expenses 
Deduction" and "Total Itemized Deductions." 

Medical Savings Account 

Deduction A 
(line 24, Form 1040) 

For 1997, certain taxpayers who were 
covered only by a high-deductible health plan 
were able to participate in the medical savings 
account program. The taxpayer was allowed to 
take a deduction of up to $1,462.50 ($3,375 for 
a family) a year for contributions to a medical 
savings account. The medical savings accounts 
were used to pay for unreimbursable medical 
expenses. Form 8853 was used for the medical 
savings accounts. 

Minimum Tax Credit 

(line 44c, Form 1040) 

A minimum tax credit could be taken for 
1997 by certain taxpayers who paid alternative 
minimum tax for 1996 or prior years. If all of 
the minimum tax credit (claimed on Form 8801) 
could not be used for 1997, the excess could be 
carried forward to later years. 

Miscellaneous Deductions Other 
Than Gambling 

(included in line 27, Schedule A) 

Other fully deductible expenses included 
such items as impairment-related work expenses 



Explanation of Terms 



103 



for disabled persons, and amortizable bonds. 
(See also "Miscellaneous Itemized Deductions" 
and "Total Itemized Deductions.") 

Miscellaneous Deductions Subject 
to 2% AGI Limitation 

(lines 20-26, 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 fully deductible. (See also 
"Gambling Loss Deduction," "Limited 
Miscellaneous Deductions," and "Miscellaneous 
Deductions Other Than Gambling.") 

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 1997 
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. 

Moving Expenses Adjustment 

(line 25, 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 
from 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 from 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 44d, Form 1040) 

This nonrefundable credit was available to 
taxpayers who sold fuel produced from a 
nonconventional source. Examples would be oil 
produced from shale and tar sands, gas 
produced from geopressured brine or biomass, 
and liquid, gaseous, or solid synthetic fuels 
produced from coal. 



104 



Individual Returns 1997 



Nondeductible Passive Losses 

(calculated on Form 8582) 

Nondeductible passive losses were 
calculated by subtracting deductible passive 
losses reported on Form 8582 (line 11) from 
total passive losses (lines lb+2b) and were 
limited to zero. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Adjustments 

(included in line 31, 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 
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 1997) 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 59, Form 1040) 

See "Credit for Federal Tax on Gasoline and 
Special Fuels" and "Credit from Regulated 
Investment Companies." 



Other Tax Credits 

(included in lines 44d, 45, 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 61, 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 refunded or 
credited toward the estimated tax for the 
following year. (See also "Credit to 1998 
Estimated Tax" and "Refund.") 

Overpayment Refunded 

(line 62a, Form 1040) 

See "Overpayment" and "Refund." 

Parents' Election to Report Child's 
Interest and Dividends 

(calculated on Form 8814) 

A parent could elect to 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, 1998; 

• had income only from interest and 
dividends; 



Explanation of Terms 



105 



• had gross income for 1997 that was more 
than $650 but less than $6,500; 

• had no estimated tax payments for 1997; 

• did not have any overpayment of tax 
shown on his or her 1996 return applied to 
the 1997 return; and 

• had no Federal income tax withheld from 
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 from partnerships and S 
corporations were reported on Schedule D. 

If a return showed net income from one 
partnership or S corporation and a net loss from 
another, the two were added together, and the 
return was tabulated by the net amount of 
income or loss in the appropriate 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 57, 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 28, 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 from self- 
employment. 

Penalty on Early Withdrawal of 
Savings 

(line 29, Form 1040) 

Taxpayers who paid penalties for the 
premature withdrawal of funds from time 
savings accounts or deposits could deduct those 
penalties as an adjustment to total income. 

Penalty Tax on Qualified 
Retirement Plans 

(line 50, Form 1040) 

If taxpayers withdrew any funds from an 
Individual Retirement Arrangement 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 



106 



Individual Returns 1997 



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, 16b, 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 annuity contracts) or under a 
plan or contract connected with the taxpayer's 
employment. Those pensions or annuities 
obtained in connection 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 
investment. The nontaxable contribution had to 
be amortized over the expected lifetime of the 
taxpayer. 

The entire amount of pensions and annuities 
received for the year was reported on line 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 aimual tax based on 
value alone. (See also "Taxes Paid Deduction.") 

Predetermined Estimated Tax 
Penalty 

(line 65, Form 1040) 

If a return showed taxes of $500 or more 
owed on line 64 (tax due at time of filing) and 
this amount was more than 10 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 1997 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. 

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 Deductions"). 

Recapture Taxes 

(included in line 53, Form 1040) 

See "Tax from Recomputing Prior Year 
Investment Credit." 



Explanation of Terms 



107 



Refund 

(line 62a, 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 63, Form 1040) 

See "Credit to 1998 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.") 

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 royalties 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 AGI.") 

S Corporations 

See "Partnership and S Corporation Net 
Income or Loss." 

Salaries and Wages 

(line 7, 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; 



108 



Individual Returns 1997 



• 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 A 

(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 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 carryover" in the statistics). Beginning in 
1997, all capital gain distributions had to be 
reported on the Schedule D, even if there were 
no other capital gains or losses. 

In 1997, there was a significant change in 
the capital tax gain rates. The maximum long- 
term capital gains tax rate for most sales or 
exchanges of properties after May 6, 1997 was 
reduced to 20 percent (10 percent for taxpayers 
in the 15-percent tax bracket). Sales or 
exchanges before May 7, 1997 or after July 28, 
1997 for assets held more than a year but less 
than 18 months were still taxed at the 28-percent 
rate. Gains from the sale of certain depreciable 
real property was taxed at a 25-percent rate. 
Therefore, for 1997, the long-term capital gain 
tax rate could be 10-percent, 20-percent, 25- 
percent, or 28-percent. 

Taxpayers who sold their main homes after 
May 6, 1997, were generally able to exclude 
from income up to $250,000 ($500,000 for 
married couples filing a joint tax return) of the 
gain on the sale of their homes. 

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 
included 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; 



Explanation of Terms 



109 



(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. 

Self-Employed Health Insurance 
Deduction A 

(line 27, 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 40 percent of the 
amount paid for health insurance for themselves 
and their families. 

Self-Employment Tax A 

(line 47, Form 1040) 

The ceiling for social security tax on taxable 
self-employment income for 1997 was $65,400 
($62,700 for 1996). 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 7, Schedule D) 

See "Sales of Capital Assets, Net Gain or 
Loss." 

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 5, Schedule D) 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Size of Adjusted Gross Income 

(line 32, 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. See "Adjusted 
Gross Income Less Deficit." 

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. 



no 



Individual Returns 1997 



Social Security and IVIedicare Tax 
on Tip income 

(line 49, 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 35, Form 1040) 

For 1997, 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 $1,000 based on 
filing status. Both the basic and additional 
standard deductions were determined by marital 
filing status, as shown below. 

Single 

Basic deduction of $4,150; 

Each taxpayer 65 or over or blind was 

allowed an additional $1,000 deduction each 

for age and blindness. 

Married filing jointly or surviving spouses 

Basic deduction of $6,900; 

Each taxpayer 65 or over or blind was 

allowed an additional $800 deduction each 

for age and blindness. 

Married, filing separately 

Basic deduction of $3,450; 

Each taxpayer 65 or over or blind was 

allowed an additional $800 deduction each 

for age and blindness. 

Head of Household 

Basic deduction of $6,050; 



Each taxpayer 65 or over or blind was 

allowed an additional $1,000 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 

(line 10, Form 1040) 

If a taxpayer received a refund, credit, or 
offset of state or local income taxes in 1997 that 
was paid or deducted before 1997, 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 
1997; had paid state and local income taxes 
directly during 1997 for a prior year, or had 
made mandatory contributions to specific state 
disability funds. (See also "Taxes Paid 
Deduction.") 

Statutory Adjustments 

(lines 23-31, Form 1040) 

Certain adjustments to total income were 
allowed as deductions in the calculation of 
adjusted gross income. For 1997, statutory 
adjustments included payments to an IRA, 
medical savings account deductions, 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), penalty on early 
withdrawal of savings, alimony paid, and the 
foreign housing deduction. Each of the above 



Explanation of Terms 



111 



items is described separately in tliis 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 64, 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 53, 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 39, Form 1040) 

This amount was the tax computed on 
modified taxable income. For 1997, there were 
five basic tax rates, 15, 28, 31, 36, and 39.6 
percent. The 15-percent bracket applied to 
taxable income equal to or below $24,650 for 
single filers; $41,200 for joint filers or 
surviving spouses; $20,600 for married persons 



filing separately; and $33,050 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 $59,750 
for single filers; $99,600 for joint filers or 
surviving spouses; $49,800 for married persons 
filing separately; and $85,350 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 $124,650 
for single filers; $151,750 for joint filers or 
surviving spouses; $75,875 for married persons 
filing separately; and $138,200 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 $271,050 
for single filers, joint filers, or surviving 
spouses and heads of households and $135,525 
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 39, and is also tabulated 
separately in Tables 3.4 and 3.5. 

On most returns, except those with 
additional taxes from special computations, "tax 
generated" equaled "income tax before credits." 
(See also "Modified Taxable Income.") 



112 



Individual Returns 1997 



Tax Payments 

(lines 54, 55, 57-60, 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 
from overpayment on 1996 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 from 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 60, Form 1040), for the statistics 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 65, 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 Deductions.") 

Tax Rates, Tax Rate Classes 

See "Tax Generated." 



Tax Withheld 

(line 54, Form 1040) 

See "Income Tax Withheld." 

Tax-Exempt Interest 

(line 8b, Form 1040) 

Tax-exempt interest included interest on 
certain 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 



Explanation of Terms 



113 



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 38, 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 refunds, 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) 

(line 20b, Form 1040) 

See "Social Security Benefits." 

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 

(line 46 -I- line 48 + any Form 4970 tax on line 
53 - line 56a, 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 1997, total income tax 
included the tax from Form 4970 (4,295 
returns for $13,128,000). It did not include any 



114 



Individual Returns 1997 



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 35, Form 1040) 

Itemized deductions from adjusted gross 
income could be claimed for medical and dental 
expenses, certain 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 states were 
required to itemize deductions on their Federal 
tax returns if they wished 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 $121,200 
($60,600 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 $121,200 
($60,600). 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 A 

(line 26 plus lines 38 and 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. Income or loss 
from real estate mortgage investment conduits 
were also included in this concept. 

Total Statutory Adjustments 

(line 31, Form 1040) 

Total statutory adjustments was the sum of 
the individual adjustments to income (lines 23- 
30a). 

Total Tax Credits A 

(lines 45, 56a, Form 1040) 

For this report, total tax credits consists of 
the following: 

(1) child care credit; 

(2) credit for the elderly and disabled; 

(3) adoption credit; 

(4) foreign tax credit; 

(5) general business credit; 

(6) minimum tax credit; 

(7) mortgage interest credit; 

(8) empowerment zone employment credit; 

(9) nonconventional source fuel credit and; 

(10) other tax credits; 

(11) earned income credit (EIC) used to 
offset income tax before 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 refiinded 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 



Explanation of Terms 



115 



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 53 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, 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 39, 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, 1040 A, 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 tax on long-term capital gains (in excess 
of short-term capital losses.) This tax could 
be at various rates, 10, 20, 25, or 28%. 

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 
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 1997 Forms 



Page 

Form 1040 118 

Forms 1040A and Schedules 1, 2, and 3 119 

Forml040EZ 122 

Schedules A & B, Itemized Deductions and Interest and Dividend Income 123 

Schedule C, Profit or Loss from Business (Sole Proprietorship) 124 

Schedule C-EZ , Net Profit from Business (Sole Proprietorship) 125 

Schedule D, Capital Gains and Losses 126 

Schedule E, Supplemental Income and Loss (From rental real estate, royalties, 

partnerships, S corporations, estates, trusts, REMIC 's, etc. ) 127 

Schedule EIC , Earned Income Credit (Qualifying Child Information) 128 

Schedule F, Profit or Loss from Farming 128 

Schedule H, Household Employment Taxes 129 

Schedule R, Credit for the Elderly or the Disabled 1 30 

Schedule SE, Self-Employment Tax 131 

Form 2106, Employee Business Expenses 132 

Form 2441 , Child and Dependent Care Expenses 133 

Form 3800, General Business Credit 134 

Form 625 1 , Alternative Minimum Tax—Individuals 135 

Form 8582, Passive Activity Loss Limitations 136 

Form 8615, Tax for Children Under Age 14 Who Have Investment Income of 

More than $1,300 138 

Form 8801 , Credit for Prior Year Minimum Tax— Individuals and Estates and Trusts 138 

Form 8814, Parents ' Election to Report Child 's Interest and Dividends 139 



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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, 1993-1997 A 

Additional taxes 

Definition Pg 91 

Time Series, 1993-1997 A 

Adjusted gross income less deductions 

Time Series, 1993-1997 A 



Adjusted gross income less deficit 

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 91 

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, 1993-1997 A 

Adjustments 

(See Statutory Adjustments) 

Adoption credit 

Change in law pg 10 

Classified by: 
Size of adjusted gross income 3.3 



141 



142 



Individual Returns 1997 



Advance earned income credit 

Time Series, 1993-1997 A 

Advance earned income credit payments 

Definition pg 92 

Alimony paid 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 92 

Time Series, 1993-1997 A 

Alimony received 

Classified by: 

Marital Status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 93 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time Series, 1993-1997 A 

All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 93 

Alternative minimum tax 

Classified by: 

Marital Stams 1.3 

Size of adjusted gross income 3.3 

Definition Pg 93 

Reported on: 

Returns with modified taxable income . 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time Series, 1993-1997 A 

Alternative minimum taxable income 

(See Alternative 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, 1993-1997 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 93 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 



Capital assets 

(See sales of capital assets, net gain less loss) 

Capital gain distributions reported on Form 
1040 

Change in law Pg 10 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 94 

Time series, 1993-1997 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 94 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Child care credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 94 

Reported on: 



Index 



143 



Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Coefficient of Variation 

All returns 1.4CV 

Contributions deduction 

Carryover from prior years 2.1 

Classified by marital status 1.3 

Definition pg 94 

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 95 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1993-1997 A 

Credit for Federal tax on gasoline and special 
fuels 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 95 

Credit from regulated investment companies 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 95 

Credit to 1998 estimated tax 

(See also Overpayment refunded) 
Definition pg 95 



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 96 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1993-1997 A 

Dependant Exemptions 

(See Exemptions) 

Description of the sample 

Data capture and cleaning Pg 20 

Domain of study pg 19 

Method of estimation Pg 21 

Sample design and selection Pg 20 

Sampling variability and confidence 

Intervals Pg 21 

Table presentation Pg 21 

Dividends 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition Pg 96 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 



E 



Earned income credit 

Change in law pg 10 

Definition pg 96 



144 



Individual Returns 1997 



Income items and credits 2.5 

Refundable portion: 
Classified by size of adjusted gross 

Income 2.5, 3.3 

Time series, 1993-1997 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, 1993-1997 A 

Employee business expenses 

(See Unreimbursed employee business 
expenses) 

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 96 

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 96 



Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 97 

Time series, 1993-1997 A 

Exemption Amount 

Change in law pg 10 

Classified by size of adjusted gross income 

and marital status 1.2 

Time series, 1993-1997 A 

Exemptions 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition Pg 97 

Reported on: 
Returns with itemized deductions 2.1 

Time series, 1993-1997 A 



Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 98 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Farm rental net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 98 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



Index 



145 



Filing requirements 

For children and other dependents pg 9 

For most people pg 8 

Description pg 8 

Filing status 

(See Marital filing status) 

Foreign-earned income exclusion 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 98 

Reported on returns with itemized 

Deductions 2.1 

Time series, 1993-1997 A 

Foreign housing adjustment 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 98 

Time series, 1993-1997 A 

Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg 98 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1993-1997 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Time series, 1993-1997 A 

Form 1040 returns 

Description pg 99 

Time series, 1993-1997 A 

Form 1040A returns 

Description pg 99 

Time series, 1993-1997 A 



Form 1040EZ returns 

Description pg 99 

Time series, 1993-1997 A 

Form 1040PC returns 

Descripdon pg 99 

Time series, 1993-1997 A 

Forms and instructions 

Form 1040 pg 118 

Schedules A & B pg 123 

Schedule C pg 124 

Schedule C-EZ pg 125 

Schedule D pg 126 

Schedule E pg 127 

Schedule EIC pg 128 

Scheduler pg 128 

ScheduleH pg 129 

Schedule R pg 130 

Schedule SE pg 131 

Form 1040A pg 119 

Form 11040EZ pg 122 

Form2106 pg 132 

Form 244 1 Pg 1 33 

Form 3800 pg 134 

Form 6251 pg 135 

Form 8582 pg 136 

Form 8615 pg 138 . 

Form 8801 pg 138 

Form 8814 pg 139 



Gambling earnings 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 99 

Gambling loss deduction 

Definition pg 99 

Returns with itemized deductions 2.1 

General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definifion pg 99 



146 



Individual Returns 1997 



Reported on returns with itemized 

deductions classified by marital status . 2.2 
Time series, 1993-1997 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 

Size of adjusted gross income 1.2 

Type of exemption 2.4 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Time series, 1993-1997 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 



2.1 



3.3 



Income subject to tax 

(See Modified taxable income) 

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 100 

Reported on: 
Returns with modified taxable income . 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 



Income tax before credits 

Classified by: 
Size of adjusted gross income 1.4 

Definition pglOO 

Reported on: 
Returns with modified taxable income . 3.1 
Returns with itemized deductions 2.1 

Time series, 1993-1997 A 

Income tax less credits 

Time series, 1993-1997 A 

Income tax withheld 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 100 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1993-1997 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 100 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1993-1997 A 

Individual retirement arrangement (IRA) 
taxable distributions 

Change in law Pg 10 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 101 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 



Index 



147 



Interest paid deduction 

Classified by marital status 1.3 

Definition pg 101 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of interest 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 

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 

Returns with total income tax 3.2 



K 

Keogh retirement plan 

(See Payments to a Keogh plan) 
Time series, 1993-1997 



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: 
Size of 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 102 

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 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Definition pg 102 

Reported on returns with itemized 



148 



Individual Returns 1997 



Deductions 2.2 

Type of exemption 2.4 

Medical and dental expenses deduction 

Classified by marital status 1.3 

Definition pg 102 

Limitation 2.1 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Method of estimation 

Description pg 21 

Minimum tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 102 

Reported on returns with itemized 
Deductions 2.2 

Time series, 1993-1997 A 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition pg 102 

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 103 

Returns with itemized deductions 2.1 

Modified taxable income 

Classified by: 

Marginal tax rate 3.4 

Size of adjusted gross income 3.1,3.5 

Tax generated at each rate 3.6 

Tax generated at specific rate 3.5 

Definition pg 103 



Moving expenses adjustment 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 103 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



N 



Net capital gain in AGI less loss 

Definition : pg 103 

Time series, 1993-1997 A 

Net operating loss 

Classified by size of adjusted gross 

Income 1.4 

Definition pg 103 

Time series, 1993-1997 A 

Nonconventional source fuel credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 103 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Classified by 1979 income concept B 

Definition pg 104 

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, 1993-1997 A 



Index 



149 



o 



Other adjustments 

(See also Statutory adjustments) 
Classified by: 

Size of adjusted gross income 1.4 

Time series, 1993-1997 A 

Other contributions 

(See Contributions deduction) 

Other dependents 

(See Exemptions) 

Other income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 104 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Other payments 

Definition pg 104 

Time series, 1993-1997 A 

Other tax credits 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 104 

Other taxes deduction 

(See also Taxes paid deduction) 

Definition pg 104 

Reported on returns with itemized 
Deductions 2.1 

Other than cash contributions deduction 

(See Contributions deduction) 

Overpayment 

(See also Credit to 1998 estimated tax) 
Credited to 1998 estimated tax: 
Classified by: 



Size of adjusted gross income 3.3 

Definition pg 104 

Refunded: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1993-1997 A 

Total 3.3 



Parent exemptions 

(See Exemptions) 

Parents' election to report child's interest 
and dividends 

Definition pg 104 

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 105 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Payment with request for extension of fding 
time 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 105 

Time series, 1993-1997 A 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 



150 



Individual Returns 1997 



Definition pg 105 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Penalty tax on qualified retirement plans 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 105 

Time series, 1993-1997 A 

Pensions and annuities 

Classified by: 

Marital status 1.3 

Size of 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, 1993-1997 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 106 

Reported on returns with itemized 
Deductions 2.1 

Population and sample 

Reported on Forms 1040, 1040 A, and 
1040EZ C 

Predetermined estimated tax penalty 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 106 

Time series, 1993-1997 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 

Size of adjusted gross income 1.4 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1993-1997- A 



R 



Real estate taxes 

(See also Taxes paid deduction) 

Definition pg 106 

Reported on returns with itemized 
Deductions 2.1 

Recapture taxes 

Time series, 1993-1997 A 

Refund 

(See also Overpayment refunded) 
Definition pg 107 

Refund credited to next year 

(See also Credit to 1997 estimated tax) 
Time series, 1993-1997 A 

Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition pg 107 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 107 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



Index 



151 



Rent net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 107 

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 107 



S corporation 

(See partnership and S Corporation net income 
or loss) 

Salaries and wages 

Classified by: 

Marital stams 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 107 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 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 108 

Reported on: 

Returns with itemized deductions 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 

Size of adjusted gross income 1.4 

Definition pg 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 

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 

Size of gross adjusted income 1.4 

Reported on: 
Returns with itemized deduction 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Self-employed health insurance deduction 

Change in Law pg 11 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 109 

Time series, 1993-1997 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 109 

Time series, 1993-1997 A 



152 



Individual Returns 1997 



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-terrn 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 1.4 

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 

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 

Size of adjusted gross income 

Classified by: 

Marital status 1.2 

Selected income and tax items 1.1 

Size of adjusted gross income 3.3 

Sources of income 1.4 

Type of tax computation 3.1 



1979 income concept B 

Definition pg 109 

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 

Size of adjusted gross income 1.4 

Definition pg 109 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Social security and Medicare tax on tip 
income 

Classified by: 

Marital status 3.3 

Definition pg 110 

Time series, 1993-1997 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, 1993-1997 A 



Index 



153 



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 110 

Time series, 1993-1997 A 

State income tax refunds 

(See Taxes paid deduction) 
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, 1993-1997 A 

State and local income taxes 

Definition pg 110 

Reported on returns with itemized 
Deductions 2.1 

Statutory adjustments 

(See also specific type) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 110 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 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 

Size of adjusted gross income 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, 1993-1997 A 

Type of credit 3.3 

Tax due at time of filing 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg HI 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1993-1997 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 111 

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 



154 



Individual Returns 1997 



Reported on: 
Returns with modified taxable income . 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 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, 1993-1997 A 

Tax payments 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 112 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Tax penalty 

(See also Predetermined estimated tax penalty) 

Definition pg 112 

Time series, 1993-1997 A 

Tax preparation fee 

(See also Miscellaneous itemized deductions) 

Definition pg 112 

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 

Size of adjusted gross income 1.4 



Definition pg 112 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Taxable income 

Classified by: 
Accumulated size of adjusted gross 

Income 1.1 

Marital status 1.2,1.3 

Sizeof agi 1.1, 1.2, 1.4, 3.5 

1979 income concept B 

Tax generated at specific rate 3.5 

Definition pg 113 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Taxable interest 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 113 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 

Taxable IRA 

(See Individual retirement arrangement (IRA) 
taxable distributions) 

Taxable pensions and annuities 

(See Pensions and annuities) 
Time series, 1993-1997 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 



Index 



155 



Taxable social security 

Time series, 1993-1997 



Taxes paid deduction 

Classified by marital status 1.3 

Definition pg 113 

Reported on: 

Returns witli 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 

Definition .. 



pgll3 



Total income, net gain less loss 

Time series, 1993-1997 



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 113 

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 114 

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, 1993-1997 A 

Type of deduction 2.1 

Total miscellaneous deductions 

(See miscellaneous deductions) 

Total payments 

Time series, 1993-1997 A 

Total rent and royalty income or loss 

Definition pg 114 

Total standard deduction 

(See Standard deduction) 
Time series, 1993-1997 A 

Total statutory adjustments 

(See Statutory adjustments) 
Time series, 1993-1997 A 

Total tax credits 

(See Tax credits) 
Definition pg 114 

Total tax liability 

(See Tax liability) 
Definition pg 115 

Type of tax computation 

Classified by size of adjusted gross 

Income 3.1 

Definition pg 115 

u 

Unemployment compensation 

Classified by: 
Marital status 1.3 



156 



Individual Returns 1997 



Size of adjusted gross income 1.4 

Definition pg 115 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1993-1997 A 



Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions and 
employee business expense) 

Definition pg 115 

Reported on returns with itemized 
Deductions 2.1 



*V.S. GOVERNMENT PRINTING OFRCE:200(M61-037/23610 



ISBN 0-16-050367-1 



780160"503672 



90000