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Full text of "Individual income tax returns"

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§tji«!fl 




INDIVIDUAL INCOME 
TAX RETURNS 1 998 



SUPERI: 



JUL n 2 ?001 



BOS.'.. . "-. 
GOVERrJMEiJT L_ 




IRS 



Department of the Treasury 
Internal Revenue Service 

www.irs.gov 

Publication 1304 (Rev 4-2001) 
Catalog Number 63338H 



▲ RETURNS FILED $ TAX COMPUTAnONS $ 



SALARIES & WAGES $ TAXABLE INCOME T 



EXEMPTIONS $ STANDARD DEDUCTIONS 



ADJUSTED GROSS INCOME $ INCOME TAX 



NET GAINS ▲ 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 T SOURCES OF INCOME $ 



$ EARNED INCOME CREDIT ▲ DIVIDENDS 



STATISTICS OF INCOME DIVISION 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 199 

Publication 1304 (Rev. 04-2001) 



SUPERiMTEiJDffJTOFDOC 



"jicuutiii UP DOCUMENTS 
OEPOSiTORY 



JUL 2 2001 



' BOSTON PUBLIC LIBRARY 
i£»1E£MCUMENTSD£PT 



Charles O. Rossotti 

Commissioner 



Bob Wenzel 

Deputy Commissioner 



David A. Mader 

Assistant Deputy Commissioner 



Thomas B. Petska 

Acting 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Additional unpublished information from individual income tax 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 smdies 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 . ir s . 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 instimtions, 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- 1998 
Individual Income Tax Returns 
Washington, DC 2001 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 8 

Changes in Law 10 

The 1979 Income Concept 12 

Comparison of Adjusted Gross Income with 1979 Income Concept 16 

Section 2 

Description of the Sample 

Domain of Study 19 

Sample Design and Selection 19 

Data Capture and Cleaning 20 

Method of Estimation 20 

Sampling Variability and Confidence Intervals 20 

Table Presentation 21 

Section 3 

Basic Table 

Part 1— Returns Filed and Sources of Income 25 

Part 2— Exemptions and Itemized Deductions 59 

Part 3— Tax Computation 73 

Section 4 

Explanation of Terms 89 

Section 5 

1998 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 1998. The 
statistics are based on a stratified probability 
sample of individual income tax returns, 
selected before audit, which represents a 
population of almost 125 million Forms 1040, 
1040A, 1040EZ, and 1040PC, including 
electronic returns, filed for Tax Year 1998. 

Table A on the following pages presents 
selected income and tax items for Tax Years 
1994, 1995, 1996, 1997, and 1998 as they 
appear on the forms and provides the percentage 
change for each item between 1997 and 1998. 
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 1998, the number of 
individual tax returns filed increased by over 

Michael Parisi was responsible for the text and 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 1.9 percent. Adjusted gross 
income (AGI) grew $446.0 billion, or 9.0 
percent from 1997 to 1998, compared to the 9.6 
percent growth recorded from 1996 to 1997. 
Total tax liability increased 7.6 percent to 
$826.6 billion. Several components of AGI 
showed sizable increases for 1998: taxable 
Individual Retirement Account distributions 
increased 34.3 percent; net capital gain less loss 
increased 25.3 percent; and self-employed 
health insurance increased 21.3 percent. 
This report is divided into six sections. 
Section 1 explains the requirements for filing, 
changes in the law for 1998, 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 1998 



Table A--Selected Income and Tax Items for Selected Years, 1994-1998, in Current and Constant 1990 



Dollars^ 

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





Current dollars 




Hem 


1994 


1995 


1996 


1997 


1998 


Percent change, 
1997 to 1998 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




115,943,131 

66,390,696 
3,662,384 

26,051,305 
5,639,602 

20,507,577 
2,700,590 
2.993,313 

99.366,244 
3.026.777,705 

65.340,012 
126,159,276 

6,061,511 
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 

4,014,154 
2,743,634 

1,774,653 
-3,188,731 

5,502,526 
55,312,565 

4,777,297 
33,106,103 

19,053,270 
288,967,847 

17,893,606 
205,442,984 

13,995,757 
135,860,869 

2,242,324 
-7,378,101 

8.530,794 
20,286,066 

10,040,115 
112,332.116 

5,891,912 
38,639.292 

267,240 
11,096,943 

431,277 
47,045,252 

6,453,748 
21,915,214 


118,218,327 

64,774,724 
4,130,001 

24,453.262 
5,975,664 

21,644,177 
4,618,556 
7,102.740 

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

67,028,830 
164,780,536 

5,005,129 
48.518,428 

26,214,195 
94,592,325 

18,251,317 
12,235,648 

427,060 
4,339,781 

16,172,851 
169,343,327 

15,284,662 
155,758,086 

4,578,363 
3,557,121 

1,777,233 
-3.010,038 

5,858,634 
59,840,199 

5,266,882 
37,316,159 

19,778,915 
311,264,512 

18,414,601 
221,063,046 

14,168,766 
148,999,462 

2,219,244 
-7,849,640 

7.985,322 
19,336,423 

10.292,449 
119,291,657 

5,598,033 
45.715,361 

266,129 
12,284,935 

506.303 
49,330,982 

4,623,440 
15.518.117 


120,351,208 

65,264,999 
4,905,975 

24.579.173 
7,083,225 

21,196,154 
5,964,704 
8,310,882 

102,748,874 
3,376,871,545 

67,159,338 
165,572,664 

5,000,839 
48,216.666 

27.709,581 
104,254,986 

18,352,555 
12,751,223 

415,693 
4,592,121 

16,735,827 
175,903.956 

15,536,286 
245,960,751 

6,428,435 
5,856,183 

1,822,036 
-2,284,494 

5,456,820 
70,006,454 

5,831,145 
45,538,743 

20,675,450 
344,907,107 

19,272,307 
238,786,811 

14.371,186 
175,060,227 

2,188,026 
-7.111,986 

7,995,016 
19,325,824 

10.951.473 
130,579,153 

7,355.956 
63,203.171 

279.004 
11,982,578 

503,913 
49,749,182 

4,698,360 
16,741,080 


122,421,991 

58,781,991 
6,972,994 

24,780,076 
8,475,296 

21,164,666 
8,839,265 
7,705,268 

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

67,300,571 
171.700,242 

4.925,914 
49,016,921 

29,507,539 
120,493,432 

19,218,388 
14,094.351 

413.109 
4.965.883 

15,937.576 
185.741,216 

24,240,112 
356,083,267 

N/A 
N/A 

1,744,502 
-1,460,402 

6,761,089 
79,009,673 

6,214,044 
55,182,520 

20.948,184 
382,935,981 

19.496,575 
259.711,251 

14,480,635 
198,823,191 

2,160,954 
-6,847,443 

7,124,100 
17,230,102 

11,351,610 
139,968,629 

8,307.938 
61.557.689 

297.534 
13.170.179 

568,443 
51,343.546 

4,737.237 
19,086,136 


124,770,662 

71,152,837 

9,450,121 

25,987,822 

10,285;487 

20,830,173 

9,150,964 

6,789,831 

106,535,263 
3,879,762,259 

67,231,792 
178,333,532 

4,778.374 
50,223,365 

30.423,274 
118,479,991 

19.544,265 
14,707,844 

437.410 
5,118,123 

17.104,785 
202.400,115 

26,690,397 
446,083.839 

N/A 
N/A 

1,719.937 
-1,575.598 

8,630,379 
133,357,445 

7,774,091 
74,094,367 

22,211,348 
441,521,385 

20,473,407 
280,650,198 

14,647,697 
219,258.921 

2,091,846 
-7,933.778 

7,082,552 
16,814,559 

12,135.792 
154.953.370 

8,941.171 
68,702,700 

308,284 
13,466,924 

539,802 
48,297,885 

5,088,222 
21,664,040 


1.9 




3.5 


Electronically filed returns 


3S.S 


Form 1040A returns 


4.9 




21.4 


Form 1 040EZ returns 


-1.5 


Electronically filed returns 


3.5 




•11.9 


Salaries & wages 

Number of returns 


2.0 




7.4 


Taxable interest received 


-0.1 


Amount 


3.9 


Tax-exempt interest 

Number of returns 


-3.0 


Amount 


2.5 


Dividends in AG! 
Number of returns 


3.1 




-1.7 


State income tax refund 


1.7 


Amount 


4.4 


Alimony received 

Number of returns 


5.9 




3.1 


Business or profession net income, less loss 


1.0 


Amount 


8.4 


Net capital gain in AGI less loss 
Number of returns 


6.0 




25.3 


Capital gam distributions reported on Form 1040 




Amount 

Sales of property other than capital assets, net 
gam less loss 
Number of returns 


-1.4 


Amount 

Total IRA distributions 

Number of returns 


•7.9 
26.2 


Amount 

Taxable IF!A distributions in AGI 

Number of returns 


68.8 
25.1 




34.3 


Total pensions & annuities 

Number of returns ,. . 


6.0 


Amount 


15.3 
5.0 


Amount 


8.1 


Rents, royalties, partnerships, estates, 
trusts, etc 

Number of returns 

Amount 


1.2 
10.3 


Farm net income less loss 


-3.2 


Amount 

Unemployment compensation in AGI 


-15.9 
-0.6 




-2.4 


Social security benefits (received) 

Number of returns 


6.9 




10.7 


Taxable social security benefits in AGI 

Number of returns 


7.6 




11.6 






Number of returns 


3.6 


Amount 


2.2 








-5.0 


Amount 


-5.9 


Other income, net gam less loss ' 


7.4 


Amount 


12.9 



Footnotes at end of table 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 1994-1998, in Current and Constant 1990 
Dollars-Continued^ 

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







Current dollars 


















Percent change. 


1994 


1995 


1996 


1997 


1998 


1997 10 1996 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


115.831,790 


118,113,441 


120,289.122 


122,332,599 


124,652,387 


1,9 


3,946,621.274 


4,230,493,192 


4,578,621,425 


5,016,904,666 


5,467,503.555 


9,0 


4,319,153 


4,300,722 


4,374,281 


4,068,958 


3.858.017 


-4.9 


8,388,771 


8,338.014 


8,627,534 


8,662,694 


8,188,452 


-5.5 


N/A 


N/A 


N/A 


N/A 


3,763,742 




N/A 


N/A 


N/A 


N/A 


1.730,768 




N/A 


N/A 


N/A 


16,912 


42,235 


149,7 


N/A 


N/A 


N/A 


22,454 


52,071 


176.4 


12.734,753 


12,849,084 


13,204.164 


13,513,228 


13,755.483 


1.8 


13.104,801 


13.341,810 


14,044.148 


14,868,362 


15,960,341 


7.3 


1.483.167 


3,011.145 


3.147,032 


3,284,842 


3,380,867 


2,9 


1,183,635 


2.601.145 


2.735.382 


3,869,842 


4,693.286 


21.3 


995,844 


1,032.102 


1.079,413 


1,189,981 


1.177.487 


-1.0 


8,194,688 


8.734,145 


8,979.382 


10,237,623 


11,039,683 


7.8 


636,445 


803,838 


708,631 


918,302 


828,922 


-9.7 


137.032 


203.861 


167,528 


234,237 


217,913 


-7.0 


639.000 


567,947 


597,157 


623,646 


590,898 


-5.3 


5,513.611 


5,225,564 


5,668.169 


6,311,455 


6,877,808 


9.0 


4,312 


5,765 


4,055 


654 


1.543 


135.9 


50,994 


114,619 


75,069 


16,351 


38,994 


138.3 


liiS.U^U 


T^b.SZ^ 


I^U.Sbl 


11B,b2a 


1b4,b4b 


3a.lt 


981.245 


860,329 


618.170 


884,074 


1,037,209 


17,3 


17,859,335 


18,208,887 


18.424,901 


18,785,760 


21.998,366 


17.1 


39,103,321 


41,139,577 


42,646,933 


46,954,680 


51.530,709 


9.7 


3,907,517.953 


4,189,353,615 


4.535,974.492 


4,969,949,986 


5,415,972,847 


9.0 


33.017,754 


34,007,717 


35,414.589 


36,624,595 


38,186,185 


4.3 


493,654,068 


527,374,034 


572,541.293 


620,810,172 


676,460,336 


9.0 


81,947.182 


83,222,737 


83,996.917 


84,844,302 


85,576,463 


0.9 


397,106,389 


413,584,632 


426.102.973 


441,695,925 


459,457,374 


4.0 


81.947,182 


83.222.737 


83,996,917 


84.844,302 


85,576,463 


0.9 


385,027.102 


401.265.344 


412,808,983 


428,362,726 


445,400,450 


4.0 


10,621.983 


10,809,600 


11,042.761 


11,135,379 


11,081.634 


-0.5 


12,079,287 


12.319,288 


13,293,990 


13,333,199 


14.056,924 


5.4 


104,288,562 


106.211,028 


107,919,330 


110,720,898 


111,924,583 


1.1 


3,092,849,174 


3,326.498,893 


3,615,875,867 


3,984,130,897 


4,357,840,879 


9.4 


232.716,395 


237,164,486 


238,626,393 


241,279,259 


245,592,958 


1.8 


562,559,033 


584,509,487 


598,860,677 


627,825,050 


650,347,285 


3.6 


92,793,239 


94,612.292 


96,576,755 


99,314,519 


100,801,271 


1.5 


2,597.980,066 


2,813,826.386 


3,089.667,389 


3,429,109,165 


3,780,838,200 


10.3 


92,689.014 


94,482,512 


96.513,834 


99,217,292 


100,793,439 


1.6 


540,938,022 


595,744,087 


666,575.498 


738,819,027 


813,227,104 


10.1 


100,985 


65,179 


35.237 


59,250 


47,690 


-19.5 


633,313 


424,567 


148,670 


663,002 


341,757 


-48.5 


92,701.755 


94,497,909 


96.522,237 


99,225,503 


100,797,716 


1,6 


541.571.335 


596,168,654 


666,724,167 


739,482,029 


813,568,861 


10.0 


6.011.648 


5.964,253 


5,974,145 


5,795,530 


6,128,155 


5.7 


2.525.652 


2.517.962 


2,531,383 


2,464,005 


2,660,573 


8.0 


222,358 


251.524 


168,012 


190,343 


180,473 


-5.2 


46.601 


48.028 


31,836 


41,281 


35,689 


■13.5 


N/A 


N/A 


N/A 


N/A 


24,810,781 


.. 


N/A 


N/A 


N/A 


N/A 


15,143.468 


•• 


N/A 


N/A 


N/A 


N/A 


4,552,596 


- 


N/A 


N/A 


N/A 


N/A 


3,376,647 


- 


N/A 


N/A 


N/A 


30,721 


40,668 


32.4 


N/A 


N/A 


N/A 


58,522 


83,046 


41.9 


1.545,691 


1,730.566 


2,105,799 


2,334,015 


2,995,294 


28.3 


2,308,948 


2,965,313 


3,538,835 


4,073,461 


4.5;'7,022 


14.8 



lotai income, net gam less loss 

Number of returns 

Amount 

Total taxpayer IRA adjustment 

Number of returns 

Amount 

Student loan interest deduction 

Number of returns 

Amount 

Medical savings account deduction 

Number of returns 

Amount 

One-half of self-employment tax 

Number of returns 

Amount 

Self-employed health insurance 

Number of returns 

Amount 

Keogh retirement plan 

Number of returns , 

Amount 

Penalty on early withdrawal of savings 

Number of returns 

Amount 

Alimony paid adjustment 

Number of returns 

Amount 

Foreign housing deductions 

Number of returns 

Amount 

Utner adjustments 

NumPer or returns 

Amount 

Total statutory adjustments 

Number of returns 

Amount 

Adjusted gross income or loss (AG!) 

Amount , 

Total Itemized deductions 

Number of returns 

Amount 

Total standard deduction 

Number of returns 

Amount 

Basic standard deduction 

Number of returns 

Amount 

Additional standard deduction 

Number of returns 

Amount 

AGI less deductions 

Number of returns 

Amount 

Number of exemptions 

Exemption amount 

Taxable income 

Number of returns 

Amount 

Tax from table, rate schedules, etc, 

Number of returns 

Amount 

Additional taxes 

Number of returns 

Amount 

Income tax before credits 

Number of returns 

Amount 

Child care credit 

Number of returns 

Amount 

Credit for elderly or disabled 

Number of returns 

Amount 

Child tax credit 

Number of returns 

Amount 

Education credits 

Number of returns 

Amount 

rtaopiion creait 

Number of returns 

Amount 

Foreign tax credit 

Number of returns 

Amount 



Footnotes at end of table 



Individual Returns 1998 



Table A--Selected Income and Tax Items for Selected Years, 1994-1998, In Current and Constant 1990 
Dollars-Continued^ 

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







Current dollars 


















Percent change. 


1994 


1995 


1996 


1997 


1998 


1997 to 1998 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


301.244 


267.527 


297,511 


306.254 


272,197 


-11.1 


690,038 


702.906 


742,891 


826.320 


732,487 


•11.4 


77,133 


106.592 


117,414 


118.571 


108.583 


-8.4 


376,558 


468.755 


669,545 


681.282 


818,389 


20.1 


8,120,873 


8.263.198 


8,583,103 


8.712.146 


.32,114,860 


268.6 


6,141,494 


6.894.461 


7,740,814 


8.410.868 


27,823.908 


230.8 


92,092.322 


94.020.926 


96,051,501 


98.794.570 


96.581.077 


-2.2 


535,429,841 


589.274.192 


658,983,353 


731.071.161 


785.744.954 


7.5 


12.748.808 


12.850.372 


13,217,169 


13.515.150 


13.757.431 


1.8 


26.227.746 


25.678.859 


28,094.894 


29.738.153 


31.914.256 


7.3 


368.964 


414.106 


477.898 


618.072 


853.433 


38.1 


2.212,094 


2.290.576 


2,812.746 


4.005.101 


5.014.549 


25.2 


7,280 


7.416 


12.207 


26.922 


22.300 


-17.2 


34,596 


51.517 


70,167 


133.018 


238.980 


79.7 


347,712 


267.601 


286.946 


267.055 


245,028 


-8.2 


33,599 


43.651 


32.100 


27.826 


26,264 


-5.6 


2,832,705 


3.039.096 


3.434.814 


3.415.245 


3.786.186 


10.9 


1,501,808 


1.780.113 


2.189,148 


2.335.845 


2.699.419 


15.6 


220.447 


193.751 


192.014 


239.654 


217.555 


-9.2 


75.243 


124.693 


91.737 


122.398 


105.877 


-13.5 


95.432.579 


97.461.757 


99.665,343 


102.359.515 


100.813.446 


-1.5 


566.560.681 


620.965.863 


693,027,778 


768.290.921 


826.621.050 


7.6 


100.435.904 


102.436.220 


104,213,605 


106.483.908 


109.144.689 


2.5 


460.687.479 


495.484.153 


533,284,434 


582.124.212 


636.248,491 


9.3 


12.083.839 


11.903.592 


12,333,764 


12.766.410 


13.072.121 


2.4 


115.983.568 


122.489,252 


141,571.020 


162.584.233 


177.750.952 


9.3 


19.017.357 


19.334.397 


19,463.836 


19.391.179 


19.704.707 


1.6 


21.105.158 


25.955.575 


28.825.258 


30.388.582 


31,591.789 


4.0 


1.249.234 


1.368.994 


1.422.648 


1.597.435 


1,540,573 


-3.6 


19.752.634 


24.929.343 


32.447.235 


38.918,434 


45.640.225 


17.3 


930.953 


1.033.189 


1.178.757 


1.267.562 


1.303.642 


2.8 


935.083 


1,081.454 


1.313.451 


1,399.705 


1.523.584 


8.9 


30,165 


42,037 


87.976 


68.097 


41.688 


-38.8 


44,384 


67,482 


60.178 


55,227 


46,076 


-16.6 


575.317 


519,653 


513.815 


445,633 


446.489 


0.2 


157.098 


123.815 


108.650 


101,328 


108.376 


7.0 


109.152.732 


111.098,864 


112.926.241 


115,138,784 


117.835.317 


2.3 


618.682.380 


670.131,074 


737.610.226 


815,571,720 


893.418.466 


9.5 


85.089.436 


85.348.771 


86.492.206 


88,311,237 


93.434.624 


5.8 


112.924.413 


119.462.121 


128.964.442 


140,110,378 


157,987.055 


19.9 


82.136.645 


82.744.440 


83.668.927 


85,381,040 


90.233.356 


5.7 


98.539.553 


104.537.379 


111.680,967 


119,706,937 


144.445.788 


20.7 


4.347.767 


3.671.556 


3,862.330 


4.109.601 


4.567.379 


11.1 


14,384.861 


14.924.742 


17.283.475 


20.403.441 


23.541.268 


15.4 


27.639.693 


29.734.331 


30.601.619 


31.198.382 


28.429.856 


-8.9 


60.507.961 


71.153.015 


85.337.201 


93.909.641 


102.151.442 


8.8 


4.707.696 


5.177.201 


5.530.812 


5.920.839 


5.019.736 


-15.2 


705 246 


856,106 


955.207 


1.080.062 


961 ,802 


-10.9 



General business credit 

Number of returns 

Amount 

Prior year minimum tax credit 

Number of returns 

Amount 

Total credits ' 

Number of returns 

Amount 

Income tax less credits' 

Number of returns 

Amount 

Self-employment tax 

Number of returns , 

Amount 

Alternative minimum tax 

Number of returns 

Amount 

Recapture taxes 

Number of returns 

Amount 

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 

Amount 

Income tax withheld 

Number of returns 

Amount 

Estimated tax payments 

Number of returns 

Amount 

Earned income credit' 

Number of returns 

Amount 

Payment with an extension request 

Number of returns 

Amount 

Excess social security tax withheld 

Number of returns 

Amount 

Other payments 

Form 2439 

Number of returns 

Amount 

Form 4136 

Number of returns 

Amount 

Total payments 

Number of returns 

Amount 

Overpayment, total 

Number of returns 

Amount 

Overpayment refunded 

Number of returns 

Amount 

Refund credited to next year 

Number of returns 

Amount 

Tax due at time of filing 

Number of returns 

Amount 

Tax penalty 

Number of returns 

Amount 



Footnotes at end of table 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 1994-1998, in Current and Constant 1990 



Dollars-Continued^ 

(All figures are estimates based on samples--morey amounts are in thousands of dollars] 



Constant 1990 dollars 



1996 



Percent change, 
1997 to 1998 



(7) 



(8) 



(9) 



(10) 



(11) 



All returns* 

Form 1 040 returns 

Electronically filed returns 

Form 1040A returns 

Electronically filed returns 

Form 1040EZ returns 

Electronically filed returns 

Form 1040PC returns 

Salanes & 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 gain in AGI less loss 

Number of returns 

Amount 

Capital gam distributions reported on Form 1040 

Number of returns 

Amount 

Sales of property other than capital assets, net 
gam 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, 
t.'usts, etc 

Number of returns 

Amount 

Farm net income less loss 

Number of returns 

Amount 

Unemployment compensation in AGI 

Number of returns 

Amount 

Social secunty benefits (received) 

Number of returns 

Amount 

Taxable social security benefits in AGI 

Number of returns 

Amount 

Foreign earned income exclusion' 

Number of returns 

Amount 

Net operating loss ' 

Number of returns 

Amount 

Other income, net gain less loss ' 

Number of returns 

Amount 

Footnotes at end of table 



114,601,819 

66,358,259 
3,858,800 

27,850,427 
7,707,100 

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

99,356,244 
2.669.116.143 

85,340,012 
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 



431,277 
41,486,113 



5,453.748 
19.325,586 



115,943,131 

66,390,696 
3,562,384 

26,051,305 
5,639.602 

20.507,577 
2,700,590 
2,993,313 

101,138.551 
2,745,674,587 

67,028,830 
132.744,885 

5,006,129 
41,611.002 

26,214.195 
81,125,493 

18,261,317 
10,493,609 

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 
256,950,782 



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 



505,303 
42.307,875 



4,623,440 
13,308,848 



118,218,327 

64,774,724 
4,130,001 

24,463,262 
5,975,664 

21,644,177 
4,618,555 
7,102,740 

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

67,159,338 
138,060.470 

5,000,839 
40,180,655 

27,709.581 
86,879.155 

18.352,565 
10,626,019 

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 



503,913 
41.457,652 



4,698,360 
13,950,900 



120,351,208 

66,264,999 
4,905,975 

24,579.173 
7,083,225 

21,196,154 
6,964,704 
8,310,882 

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 
152,069,394 

24,240.112 
289,970,087 

N/A 
N/A 



1,744.602 
-1,189,252 



5,761.089 
64,340,125 



5,214,044 
44,935,905 



20,948,184 
311,837,118 



19,496.575 
211,491,247 



14,480,636 
161,908,136 



2,150,954 
-5,576.094 



7,124,100 
14,031.028 



11.351.510 
113,972,825 



8,307.938 
50,128.411 



297,534 
10,724,901 



558,443 
41.810,705 



4,737,237 
15,541,642 



122,421,991 

68,781,991 
6,972,994 

24,780,076 
8,475,296 

21,154,655 
8,839,265 
7,705,268 

106,535,253 
3.093,909.297 

57,231,792 
142,211,828 

4,778,374 
40,050,530 

30,423,274 
94,481.652 

19,544,265 
11,728,743 

437,410 
4,081,438 

17,104,785 
161,403,600 

25,690,397 
355.728,739 

N/A 
N/A 



1,719,937 
-1,256.537 



8,530,379 
106,345,650 



7,774,091 
59,086,417 



22,211,348 
352,090,419 



20,473,407 
223,803,986 



14,647,697 
174,847.524 



2,091,845 
-6,326,777 



7,082,562 
13,408,827 



12,136,792 
123,567,281 



8,941,171 
54,785,842 



308,284 
10,730.402 



539.802 
38,515,061 



5,088,222 
17,186,230 



(12) 



1.7 
3.8 
42.1 
0.8 
19.7 
-0.2 
26.9 
-7.3 

2.0 
5.1 

-0.1 
1.7 

-3.0 
0.3 

3.1 
-3.7 

1.7 
2.2 

5.9 
0.9 

1.0 

6.1 

6.0 
22.7 



-1.4 

-5.7 



26.2 
65.3 



25.1 
31.5 



6.0 
12.9 



5.0 
5.8 



1.2 
8.0 



•3.2 
-13.5 



-0.6 
-4.4 



6.9 
B.4 



7.6 
9.3 



3.6 
-0.2 



-5.0 
-8.1 



7.4 
10.4 



Individual Returns 1998 



Table A--Selected Income and Tax Items for Selected Years, 1994-1998, in Current and Constant 1990 
Dollars-Continued^ 

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



Constant 1990 dollars 



1995 



1997 



1998 



Percent change, 
1997 10 1998 



lotal income, net gam less loss 

Number of returns 

Amount 

Total taxpayer IRA adjustment 

Number of r'eturns 

Amount 

Student loan interest deduction 

Number of returns 

Amount 

Medical savings account deduction 

Number of returns 

Amount 

One-half of self -employment tax 

Number of returns 

Amount 

Self-employed health insurance 

Number of returns , 

Amount 

Keogh retirement plan 

Number of returns 

Amount 

Penalty on early withdrawal of savings 

Number of returns 

Amount 

Alimony paid adjustment 

Number of returns 

Amount , 

Foreign housing deductions 

Number of returns 

Amount 

Utner aajustments 

Number or returns 

Amount 

Total statutory adjustments 

Number of returns 

Amount 

Adjusted gross income or loss (AGI) 

Amount 

Total Itemized deductions 

Number of returns 

Amount 

Total standard deduction 

Number of returns 

Amount 

Basic standard deduction 

Number of returns 

Amount 

Additional standard deduction 

Number of returns 

Amount 

AGI less deductions 

Number of returns 

Amount 

Number of exemptions 

Exemption amount 

Taxable income 

Number of returns 

Amount 

Tax from table, rate schedules, etc. 

Number of returns 

Amount 

Additional taxes 

Number of returns 

Amount 

Income tax before credits 

Number of returns 

Amount 

Child care credit 

Number of returns..... 

Amount 

Credit for elderly or disabled 

Number of returns 

Amount 

Child tax credit 

Number of returns 

Amount 

Education credits 

Number of returns 

Amount 

Aoopiion creoii 

Number of returns 

Amount 

Foreign tax credit 

Number of returns 

Amount 



(7) 



(8) 



(9) 



(10) 



(11) 



115,631,790 
3.480,265,674 



4,319,153 
7,397,505 



N/A 
N/A 

N/A 
N/A 

12.734,753 
11,556,262 

1,483.167 
1.043.770 

995,844 
7,226,356 

636,445 
120,840 

639,000 
4,862,091 

4.312 
44,968 

865,295 

17.859.335 
34.482,646 

3,533,018,041 

33,017,754 
435,321,048 

81,947,182 
350,182.001 

81,947.182 
339,530,072 

10.621.983 
10.651.929 

104,288,562 

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 

N/A 
N/A 

N/A 
N/A 

N/A 
N/A 

1,545,691 
2036,109 



118,113.441 
3,628,210,285 



4,300,722 
7,150,955 



N/A 
N/A 

N/A 
N/A 

12,849,084 
11,442,376 

3,011,145 
2,230,828 

1,032,102 
7,490,690 

803,838 
174.838 

557,947 
4,481,616 

5,765 
98,301 

12b. 32J 
737.846 

18,208,887 
35,282,656 

3,694,315,357 

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 

237,164,486 

501.294,686 

94,612.292 
2.413,230.177 

94.482.512 
510,929.749 

65.179 
364.123 

94,497.909 
511,293,871 

5,964,253 
2.159,487 

251.524 
41.190 

N/A 
N/A 

N/A 
N/A 

N/A 
N/A 

1,730,566 
2 543,150 



120,289.122 
3.815.517,854 

4,374.281 
7,189.612 

N/A 
N/A 

N/A 
N/A 

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 

12U,Sb1 
515.142 

18,424,901 
35,539,111 

3,890,201,108 

35,414.589 
477,117.744 

83.996.917 
355,085,811 

83,996,917 
344,007,486 

11,042,761 
11,078,325 

107,919,330 

3,013,229,889 

238,626,393 

499,050,564 

96,575,755 
2,574,722,824 

96,513.834 
555,479,582 

36,237 
123,892 

96,522.237 
555.603.473 

5.974.146 
2.109,486 

168,012 
26,530 

N/A 
N/A 

N/A 
N/A 

N/A 

N/A 

2,105,799 
2,949,029 



122,332,599 
4.085,427,252 

4,068,958 
7,054,311 

N/A 
N/A 

16,912 
18,285 

13,513,228 
12,107.787 

3,284.842 
3,151,337 

1,189,981 
8,336,827 

918.302 
190.747 

623.646 
5,139,621 

654 
13.323 

llB.b2a 
719.930 

18,785,760 
38,236,710 

4,141,624,988 

36,824,595 
505,545,743 

84,844,302 
359,687,235 

84,844,302 
348,829.581 

11.136.379 
10,857.654 

110.720.898 

3.244,406,258 

238,626.393 

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 
2,006,519 

190,343 
33,616 

N/A 
N/A 

N/A 
N/A 

30,721 
47,656 

2,334.015 
3.317.151 



124,552,387 
4,360,050,682 

3,868,017 
6,529,866 

3,763,742 
1,380,198 

42,235 
49,498 

13.756.483 
12.727.545 

3.380.867 
3,742,652 

1,177,487 
8,803.575 

828,922 
173.774 

590.898 
5,484.695 

1.543 
31.096 

lB4,b4Ci 
827,120 

21,998.366 
41,093.069 

4,410,401,341 

38,186,186 
539,442,054 

85,576,463 
366,393,440 

85,576,463 
355,183,772 

11,081,634 
11,209,668 

111,924,583 

3,475,152,216 

238,626,393 

518,618,250 

100,801,271 
3,015,022,488 

100,793,439 
648,506,463 

47.690 
272.533 

100,797,716 
648,778,995 

6,128,155 
2,121,669 

180,473 
28,460 

24,810,781 
12.076,131 

4.652,596 
2,692,701 

40,668 
65.225 

2.995.294 
3,729,683 



(12) 



1.9 
6.5 



-4.9 
-7.6 



149.7 
170.7 



1.8 
5.1 



2.9 

18.8 



-1.0 
5.6 



•9.7 



-5.3 
6.7 



135.9 
133.4 



38.8 
14.9 



17.1 
7.5 



4.3 
6.7 

0.9 
1.9 

0.9 
1.8 

-0.5 
3.2 

1.1 

7.1 
0.0 

1.4 

1.5 
8.0 

1.6 
7.8 

-19.5 
-49.5 

1.6 
7.7 

5.7 
5.7 

-5.2 
-15.3 



32.4 
39.0 



28.3 

12.4 



Fnntnntoe at on/i nf tahia 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1994-1998, 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 


1994 


1995 


1996 


1997 


1998 


Percent change. 
1997 to 1998 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


General business credit 

Number of returns 


301,244 
608,499 

77,133 
332.062 

8.120.873 
5.415.780 

92.092.322 
472.150.354 

12,748.808 
23,128.624 

368,964 
1,960,700 

7,280 
30,508 

347.712 
29.629 

2,832.705 
1,324,346 

220.447 
66,362 

95,432,579 
498,730.759 

100,436.904 
405.249,981 

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 

676.317 
138.534 

109.152.732 
545.575,291 

85.089,436 
99.580.611 

82.136.645 
86.895.549 

4.347.767 
12.686.063 

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 
1.954,473 

7.416 
44.183 

267.601 
37.437 

3,039,096 
1,526,684 

193.751 
106.941 

97.461.757 
532.660.774 

102,436.220 
424,943.527 

11,903.592 
105.050.816 

19.334.397 
22.260.356 

1.356,994 
21.380.226 

1.033.189 
927,491 

42,037 
57,875 

519653 
106,188 

111,098,854 
574,726.479 

85,348.771 
102,454.649 

82.744.440 
89,654.699 

3,671,566 
12.799.950 

29.734.331 
61,023,169 

5,177,201 
734,225 


297,511 
619,075 

117,414 
557,954 

8,583,103 
6,450,678 

96,051.601 
649.152.794 

13.217.169 
23.412.412 

477,898 
2,343.955 

12.207 
58.473 

286.946 
25.750 

3,434,814 
1,824,290 

192,014 
76.448 

99.665.343 
577.623.148 

104.213.605 
444,403,695 

12,333.754 
117,975.860 

19,463.836 
24,021.048 

1.422.648 
27.039.363 

1.178.767 
1.094.543 

87.976 
50,148 

613,816 
90,542 

112,926.241 
614,675,188 

86,492,206 
107.470.358 

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 
564,790 

8,712,146 
6,849.241 

98.794.570 
595.334.822 

13.615.160 
24.216.737 

618.072 
3,261,483 

26.922 
108.321 

267,056 
22,660 

3,416.245 
1.902.154 

239,664 
99.673 

102.359.516 
625,644,072 

106.483.908 
474.042.518 

12.766.410 
132.397.684 

19.391.179 
24.746.402 

1.697.435 
31.692.536 

1.267.562 
1.139,825 

68,097 
44.973 

446.633 
82.515 

116.138.784 
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 


272.197 
684.120 

108.683 
662.623 

32.114.850 
22.188.124 

96.581.077 
626.590.872 

13,757,431 
25,449,965 

853,433 
3.998.843 

22.300 
190.574 

245,028 
20,944 

3,786,185 
2,152.647 

217,555 
84,431 

100,813,446 
659,187,440 

109,144,689 
507,375.192 

13.072,121 
141,747,171 

19,704.707 
25,192.814 

1,540,573 
36,395,714 

1,303,642 
1,214,979 

41.688 
36.743 

446.489 
86.424 

117.835,317 
712.454,917 

93,434,624 
133.960.969 

90.233.366 

115.188.029 

4.567.379 
18.772.941 

28,429.856 
81.460.480 

5.019.736 
766,987 


-11.1 


Amount 

Prior year minimum tax credit 


■13.2 
■8.4 




17.6 


Total credits ' 

Number of returns 


268,6 


Amount 

Income tax less credits' 
Number of returns 


224.0 
-2.2 


Amount 


5.3 


Self-employment tax 
Number of returns 


1.8 


Amount 


5.1 


Alternative minimum lax 

Number of returns , „ 


38.1 


Amount 

Recapture taxes 


22,6 
•17.2 




75.9 


Social security, fvledicare tax on lip income 
not reported 


-8,2 




-7,6 


Tax on qualified retirement plans 


10.9 


Amount 


13.2 


Advanced earned income credit payments 


-9.2 


Amount 


-15.3 


Total tax liability '* 

Number of returns 


-1.5 


Amount 


5.4 


Income tax witfiheld 
Number of returns 


2.5 


Amount 


7.0 


Estimated tax payments 
Number of returns . , , . , 


2.4 


Amount 


7.1 


Earned income credit' 
Number of returns 


1.6 


Amount 


1.8 


Payment with an extension request 

Number of returns 


-3.6 




14.8 


Excess social security tax withheld 


2.8 




6.6 


Other payments 
Form 2439 
Number of returns 


-38.8 


Amount 

Form 4136 
Number of returns 


-18.3 
0.2 


Amount , 


4.7 


Total payments 

Number of returns 


2.3 




7.3 


Overpayment, total 


5.8 


Amount 

Overpayment refunded 
Number of returns 


17.4 
5.7 


Amount , 
Refund credited to next year 


18.2 
11.1 


Amount 

Tax due at time of filing 

Number of returns . 

Amount 
Tax penalty 

Number of returns 

Amount 


13.0 

-8.9 
6.5 

-15.2 
-12.8 



' All Items correspond to the Form 1040 line items Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3 
' Line 21 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss 

* Total credits includes the values for mortgage interest tax credit and "'other 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 
^ Inflation-adjusted data were calculated using the consumer price index m the 'Economic Report of the President," February 1 998, Table B-59, 

1998 CPI-U = 153 9,1997 CPI-U = 160 £, 1996 CPI-U = 156 9, 1995 CPI-U = 152 4, 1994 CPI-U = 148 2. 1993 CPI-U = 144 5, 

* All returns for 1995 includes 233,424 Form 1040T returns 



N/A = Not applicable 



The value can be found in table 3 3 
based on 1990=100 when 1990CPt-U = 130 



8 



Individual Returns 1998 



Figure 1 --General Filing 


Requirements 








Marital Status 


Filing Status 


Age 




Gross Income 


Single (Including divorced and 
legally separated) 


Single 


under 65 
65 or older 




$6,950 
$8,000 


Head of household 


under 65 
65 or older 




$8,950 
$10,000 


Married with a child and living 
apart from spouse during the last 
six months of 1998 


Head of household 


under 65 
65 or older 


• 


$8,950 
$10,000 


Married and living with spouse at 
the end of 1998 (or on the date 
spouse died) 


Married, joint return 


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


$12,500 
$13,350 
$14,200 


Married, separate return 


any age 




$2,700 


Married, not living with spouse at 
the end of 1998 (or on the date 
spouse died) 


Married, joint or separate return 


any age 




$2,700 


Widowed in 1996 or 1997 and not 
remarried in 1998 


Single 


under 65 
65 or older 




$6,950 
$8,000 


Head of household 


under 65 
65 or older 




$8,950 
$10,000 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 




$9,800 
$10,650 



Requirements for Filing 

The filing requirements for Tax Year 1998 
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 . Figure 2 shows the filing 
requirements for taxpayers who could be 
claimed as a dependent by another person (such 
as a parent) 



In addition to the general filing requirements, 
an individual was obligated to file a return for 
Tax Year 1998 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 $2,700 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- 

• Earned income was more than $4,250, or 

• Unearned Income was over $700, or 

• Total of earned and unearned Income was more than the larger of $700 or earned Income (up to $4,000) plus $250. 



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

• Earned income was more than $5,300 ($6,350 If 65 or older and blind), or 

• Unearned Income was more than $1,750 ($2,800 If 65 or older and blind), or 

• Gross Income was more than the total of earned Income (up to $4,000) plus $250 or $700, whichever Is larger, 
plus $1,050 ($2,100 If 65 or older and blind). 



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

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

• Earned income was more than $3,550, or 

• Unearned income was over $700, or 

• Total of earned and unearned Income was more than the larger of $700 or earned income (up to $3,300) plus $250. 



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

• Earned income was more than $4,400 ($5,250 if 65 or older and blind), or 

• Unearned was more than $1 ,550 ($2,400 if 65 or older and blind), or 

• Gross income was more than the total of earned Income (up to $3,300) plus $250 or $700, whichever Is larger, 
plus $850 ($1 ,700 If 65 or older and blind). 

• 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 



10 



Individual Returns 1998 



to obtain a refund of tax withheld, or take 
advantage of the earned income credit. 

Changes in Law 

Major changes in effect for Tax Year 1998 
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. 

Child Tax Credits 

Beginning in 1998, a new credit of $400 was 
allowed for each qualifying child under the age 
of 17. For families with no more then two 
children, the credit was non-refundable. For 
families with more than two children the credit 
was refundable subject to certain limitations. 
The child tax credit was phased out by $50 for 
each $1,000 (or fraction thereof) that AGI 
exceeded $110,000 for taxpayers filing jointly, 
$55,000 for married filing separately, and 
$75,000 for single filers. Certain taxpayers 
were also able to take the additional child tax 
credit. 

Earned Income Credit 

The income eligibility level and amount of 
the earned income credit (EIC) for 1998 was 
adjusted for inflation. If a taxpayer's "earned 
income" and modified adjusted gross income for 
1998 were both less than $26,473 and the 
taxpayer had one qualifying child living with 
them, the credit could be as much as $2,271. If 
the taxpayer had two or more qualifying 
children living with them and earned less than 
$30,095, the credit could be as much as $3,756. 
For taxpayers with no qualifying children and 
earning less than $10,030, the credit could be as 
much as $341. 

Starting in 1998 the definition of modified 
AGI used for EIC purposes changed. Modified 
AGI included tax-exempt interest plus the 
nontaxable part of a pension, annuity, or IRA 
distribution, except for any amount that is 
nontaxable due to trustee-to-trustee transfer or a 
rollover distribution. For prior years, 50 



percent of business losses had to be added back 
to AGI to figure modified AGI. Starting in 
1998 this amount increased from 50 percent to 
75 percent. Also, taxpayers with investment 
income totaling more than $2,300 were not 
eligible to receive the EIC. 

Education Credits 

Begirming in 1998, the Hope Scholarship 
Credit and the Lifetime Learning Credit were 
available for post-secondary educational 
expenses. Based on eligibility, a taxpayer could 
claim only one of the credits with respect to a 
certain student for a certain year. If the student 
made a tax-free withdrawal from an educational 
IRA, neither credit could be claimed. The 
credits would be phased out for AGI between 
$40,000 and %50,000 ($80,000 and $100,000 
for married filing jointly). 

The Hope Scholarship Credit provided a 
maximum credit per student of 100 percent of 
the first $1,000 of qualified tuition and related 
expenses and a 50 percent credit for the next 
$1,000 of eligible expenses for eru-oUment in 
undergraduate programs. Also, the credit only 
applied for the first two years of post-secondary 
education. 

Unlike the Hope Scholarship Credit, the 
Lifetime Learning Credit could be used for 
qualified tuition and expenses for 
undergraduate, graduate level, and professional 
degree courses. The credit could be used for an 
unlimited number of years, as long as the 
taxpayer or dependents were enrolled in post- 
secondary education. This credit applied to 
expenses paid after June 30, 1998, and a 
maximum Lifetime Learning Credit of $1,000 
could be claimed per tax return. 

Education IRA 

Beginning in 1998, taxpayers could have 
made nondeductible contributions up to $500 
annually to an educational IRA for a child under 
age 18. The earnings and withdrawals were 
tax-free to the extent that withdrawals did not 
exceed the beneficiary's qualified higher 
education expenses for the year. The 



Introduction and Changes in Law 



11 



educational IRA contribution was phased out for 
modified AGI between $95,000 and $110,000 
(between $150,000 and $160,000 for married 
taxpayers filing jointly) 

Exemption Amount 

Indexing for inflation allowed a taxpayer to 
claim a $2,700 deduction for each exemption to 
which he or she was entitled for 1998, an 
increase over the $2,650 allowed for 1997. The 
AGI threshold for the limitation of exemption 
amounts was also indexed for inflation, 
increasing from $121,200 to $124,500 for 
single filers; $181,800 to $186,800 for married 
persons filing jointly and surviving spouses; 
$151,500 to $155,650 for heads of household; 
and $90,900 to $93,400 for married persons 
filing separately. The phaseout of the deduction 
for exemptions was completed at AGI levels 
above $247,000 for single filers; $309,300 for 
married persons filing jointly and surviving 
spouses; $278,150 for heads of household; and 
$154,650 for married persons filing separately. 
Above these levels, no deduction for exemptions 
was allowed. 

Itemized Deductions 

If a taxpayer's AGI was greater than 
$124,500 ($62,250 if married filing separately), 
his or her itemized deductions may have been 
limited; the threshold was increased from 
$121,200 ($60,600) for 1997, as a resuU 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. 

Personal Tax Credits 

Beginning in 1998, personal tax credits were 
no longer limited by alternative minimum tax 
computations. The personal tax credits include: 



credit for child and dependent care expenses, 
credit for the elderly or the disabled, child tax 
credit, education credits, adoption credit, and 
mortgage interest credit. 

Roth IRA 

In 1998, for the first time, taxpayers were 
able to create Roth IRA's. Unlike traditional 
IRA's, contributions to a Roth IRA were not 
deductible. However, qualified distributions 
from the earnings of a Roth IRA were tax 
exempt. The contribution limit for Roth IRA's 
was the lesser of $2,000 or the individual's 
taxable compensation, unless the taxpayer 
contributed to both Roth IRA's and traditional 
IRA's. In that case, the contribution limit for 
Roth IRA's was reduced by all contributions 
(other than employer contributions) to 
traditional IRA's for the taxable year. The 
eligibility for Roth IRA's was phased out for 
joint filers with modified AGI between 
$150,000 and $160,000, married taxpayers 
filing separately and living with their spouses 
with modified AGI between $0 and $10,000, • 
and all other filers (single, head of household, 
and married filing separately and not living with 
their spouse at any time during the year) with 
modified AGI between $95,000 and $110,000. 
Contributions to Roth IRA's could be made 
after the taxpayer reached the age of 70 Vi . 
Also, the minimum distribution rules did not 
apply to living taxpayers as they did for 
traditional IRA's. 

Some taxpayers were also eligible to 
make taxable rollovers of traditional IRA's to 
Roth IRA's without paying the 10 percent tax 
on early withdrawals. Taxpayers had to have a 
modified AGI of $100,000 or less to be able to 
roll over a traditional IRA to a Roth IRA. 
When a taxpayer converted an amount from the 
traditional IRA to a Roth IRA, they were 
required to include in gross income the amount 
that they would have reported in income if they 
had made a withdrawal from this IRA. The 
taxpayer did not include in gross income any 
part of the conversion that was a nondeductible 
contribution in a traditional IRA. Taxpayers 



12 



Individual Returns 1998 



then generally had the option of including this 
taxable amount from the conversion in income 
either for the current year or including it in 
equal parts over four years. Married taxpayers 
filing separately could not take advantage of this 
rollover provision. 

Sale of a Home 

Taxpayers who sold their primary residence 
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 45 
percent, up from 40 percent in 1997. 

Self-employment Tax 

The ceiling on taxable "self-employment 
income" was raised for 1998, to $68,400 for the 
social security portion (12.4 percent) of the self- 
employment tax. The limit was $65,400 for 
1997. 

Standard Deduction 

The standard deduction increased for 1998 
as a result of inflation indexing. For single 
filers, the standard deduction rose from $4,150 
to $4,250; for married persons filing jointly or 
surviving spouses, from $6,900 to $7,100; for 
married persons filing separately, from $3,450 
to $3,550; and for heads of household, from 
$6,050 to $6,250. The basic standard deduction 
claimed by filers who were dependent children 
of other taxpayers increased to $700 for 1998. 
New for 1998, the amount of standard deduction 
for a dependent could be greater than $700 and 
equal to the dependent's earned income plus 
$250 (but not more than the regular standard 
deduction amount). Taxpayers who were age 
65 or over or blind could claim an additional 



standard deduction amount of $850 or $1050 
depending on marital status. 

Student Loan Interest Deduction 

Beginning in 1998, a deduction allowed 
eligible taxpayers to deduct up to $1,000 for 
interest paid on qualified higher education 
loans. These loans must have gone towards 
qualified expenses of either the taxpayer, the 
taxpayer's spouse, or any dependent of the 
taxpayer at the time the debt was incurred. The 
education interest deduction was phased out 
began with a modified AGI of $40,000 - 
$50,000 ($60,000 - $75,000, joint returns) 

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 consistent over several years, and 
would 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 



Introduction and Changes in Law 



13 



Figure 3.-Calculation of the 1979 
Income Concept for 1998 



1979 Total Income Concept= 

Income or Loss: 

Salaries and wages ■" 

Interest ^ 

Dividends ' 

Taxable refunds ■" 

Alimony received ■" 

Capital gains reported on Schedule D 
minus allowable losses ■■ 

Other gains and losses (Form 4797) ^ 

Business net income or loss ^ 

Farm net income or loss ^ 

Rent net income or loss ^ 

Royalty net income or loss ^ 

Partnership net income or loss ^ 

S Corporation net income or loss ^ 

Farm rental net income or loss ^ 

Estate or trust net income or loss ^ 

Unemployment compensation ■" 

Depreciation in excess of straight-line 
depreciation ^ 

3.5 

Total pension income 

4 

Other net income or loss 
Net operating loss ■• 

Deductions: ^ 

Disallowed passive losses (Form 8582) 

Moving expenses ^ 

Alimony paid '' 

Unreimbursed business expenses^ 



Included in adjusted gross income (less deficit) (AGI) for Tax Year 1998 

Adjustment to add back excess depreciation (accelerated over straight-line 
depreciation) deducted in the course of a trade or business and included in 
net income (loss) amounts shown above 

Includes taxable and tax-exempt pension and retirement distributions, 
including IRA distnbutions 

Includes an adjustment to add back amounts reported for the 
foreigned-earned income exclusion " 
* Not fully included in AGI for Tax Year 1 998. 
^ Not included in AGI for Tax Year 1998 



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 



14 



Individual Returns 1998 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1998 

[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 


1998 Adjusted Gross Income 


1979 Income Concept 


1998 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) 


(5) 


(7) 


(8) 




124,770,662 

27,284,126 

24,625,807 

18,292,762 

13,135,034 

9,973,659 

7,686,872 

5,891,662 

4,387,237 

2,925,974 

2,216,060 

3,211,034 

1,603,249 

878,918 

573,058 

1,036,956 

376,277 

192,953 

307,020 

172,004 


5,415,973 
79,829 
366,072 
451,254 
456,216 
447,073 
421,092 
381,631 
328,048 
247,538 
209,946 
355,933 
217,636 
141,977 
107,075 
248,275 
129.350 
85,963 
207,594 
533,469 


124,770.662 

26,771,398 

24,590,329 

18,870,326 

13,393,562 

9,971,063 

7,502,419 

5,545,455 

4,229,816 

2,785,814 

2,143,903 

3,243,056 

1,674,364 

962,494 

607,444 

1,230,832 

453,721 

234,586 

368,080 

192,000 


5,571.452 

75,877 
365,172 
455,974 
464,872 
446,979 
410,293 
359,178 
316.288 
235.789 
203.305 
359,995 
227,718 
155,599 
113,363 
295,305 
155,981 
104,619 
247,926 
567,220 


16,535,263 

21,435,755 

20,120,998 

15.912,818 

11,572,075 

9,071,515 

6,976,556 

5,334,810 

3,987,489 

2,657,073 

2,008,583 

2,899,383 

1,415,480 

784,005 

491,823 

891,086 

315,295 

161,111 

255,074 

144,334 


3,879,762 

111,718 

279,326 

364,495 

372,621 

368,944 

342,533 

307,550 

260,497 

193,822 

154,159 

257,715 

154,737 

97,755 

58,667 

149,859 

70,278 

46,600 

99,351 

159,017 


106,535,263 

21,238,961 

20,075,945 

16,085,070 

11,828,353 

9,032,908 

6,837,465 

5,127,430 

3,890,935 

2.560,730 

1.982.541 

2.935.454 

1.497.783 

837.769 

525.988 

1.034.156 

377.871 

196.068 

308.445 

150,400 


3,879,762 

108 070 


Under $10 000 


$10 000 under $20 000 


279 142 


$20,000 under $30.000 


369 001 


$30 000 under $40 000 


376 750 


$40,000 under $50,000 


369 209 


$50 000 under $60 000 


336 973 


$60,000 under $70 000 


297 062 


$70 000 under $80 000 . . 


257 350 


$80,000 under $90 000 


186 767 


$90,000 under $100.000 


160 315 


$100 000 under $125 000 


268 103 


$125,000 under $150.000 


157 684 


$150,000 under $175 000 


98 673 


$175,000 under $200,000 


67 816 


$200 000 under $300 000 


1 57 550 


$300 000 under $400 000 


74 080 


$400,000 under $500.000 


47,630 


$500 000 under $1 000 000. . . 


105 091 


$1,000,000 or more 


162,496 




Taxable interest received 


Dividends in AGI 


Dividends received 


Size of 


1998 Adjusted Gross Income 


1 979 Income Concept 


1998 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) 


All returns, total 


67.231,792 

8.611,135 

9,013,652 

8,478,003 

7,507,524 

6,801,033 

5,761,643 

4,804,799 

3,714,446 

2,586,876 

2,040,210 

2,979,939 

1,516,102 

835.584 

548.259 

1.005.281 

366.155 

188.956 

301.817 

170,376 


178,334 

10,240 

16,618 

14,436 

12.528 

10,633 

10,358 

9,859 

8,143 

6,264 

5,281 

9,399 

7,169 

4,295 

3,622 

7,977 

4,913 

3,129 

8,773 

24,697 


67,231,792 

8,334,161 

8,788,679 

8,955,651 

7,754,334 

6,836,774 

5,615,773 

4,457,454 

3,576,242 

2,469,745 

1,969,323 

2.983,558 

1.561.542 

911.453 

576.864 

1.195.024 

442.700 

230.181 

362.410 

189.924 


178,334 

10,126 

15,914 

17,364 

13,943 

11,657 

10,915 

7,819 

7,121 

4,931 

5,257 

8,744 

6,045 

4,691 

3,261 

8,408 

5,057 

3,295 

8,843 

24,921 


30,423,274 

3,691,023 

3,130,971 

2,843,736 

2,687,171 

2,598,886 

2,541,417 

2,253,057 

1,886,781 

1,444,680 

1,226,425 

2,001,540 

1,127,575 

556,392 

447,298 

847,899 

321,496 

171,802 

281,510 

153,613 


118,480 

4,000 
5,453 
5,063 
5,431 
5,574 
5,496 
5,099 
5,641 
4,286 
3,721 
8,362 
5,563 
4,121 
3,441 
8,792 
5,216 
3,002 
8,485 
21,735 


30,423,274 

3,539,242 

2,976,532 

3,088,765 

2,872,843 

2,730,470 

2,384,031 

2,048,733 

1,789,447 

1,380,334 

1,162,748 

1.971,523 

1,177,255 

716,057 

480,717 

991,235 

389,535 

204,957 

336,419 

182,420 


118.480 


Under $10.000 


3,937 


$10,000 under $20,000 


5,293 


$20 000 under $30 000 


6 494 


$30,000 under $40,000 


6,586 


$40,000 under $50 000 


5 787 


$50,000 under $60 000 


5,225 


$50,000 under $70 000 


4 621 


$70,000 under $80,000 


5,230 


$80 000 under $90 000 


3 758 


$90,000 under $100 000 


3,651 


$100,000 under $125 000 


7,305 


$125 000 under $150 000 


5,097 


$150 000 under $175 000 , 


3 841 


$175 000 under $200 000 


3,531 


$200,000 under $300,000 


8,856 


$300,000 under $400.000 


5,396 


$400,000 under $500 000 


3,164 


$500 000 under $1 000 000 


8,761 


$1,000,000 or more 


21,944 




Business or profession net income less loss 


Sales of capital assets 


Size of 


1998 Adjusted Gross Income 


1979 Income Concept 


1998 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


All returns, total 


17.104,785 

3.141.702 

2.515.088 

2.135,473 

1,751.670 

1.584,725 

1,247,468 

996,805 

787.864 

597,415 

408,070 

630,107 

373,531 

218.724 

153,384 

293,207 

102,249 

50,695 

74,724 

41,883 


202,400 

6,468 
16,499 
16,166 
13,961 
13,033 
11,978 
10,570 
9,580 
8,353 
7.596 
14.024 
12.063 
9.116 
7.551 
17.982 
8.149 
4,522 
7.980 
6.809 


17,104,785 

2.882,198 

2.547.803 

2.132,548 

1,814,268 

1,604,706 

1,229,674 

1,012,876 

773,441 

563,734 

422.577 

649.877 

384,923 

241.568 

172.730 

347.096 

125,977 

58,918 

92,023 

47,745 


202,400 

4,090 
15,935 
14,522 
13,796 
12,544 
10,044 
10,452 
9,892 
7,949 
7,480 
14,138 
12,358 
8.860 
8.018 
20,844 
9,855 
5,279 
9,041 


25,690,397 

3,282,054 

2,468,337 

2,294,363 

2,217,784 

2,131,835 

2,027,529 

1,838,362 

1,566,055 

1,241,728 

1,068,111 

1,789,539 

986,357 

610,912 

419,225 

815,698 

319,568 

167,874 

280,246 


446,084 

8,290 

4,854 

5,392 

6,576 

6,912 

8,387 

7,724 

9,553 

8,018 

7,462 

15,457 

14,101 

10,389 

8,879 

27,139 

18,380 

13,076 

41,903 

222,591 


25.690,397 

3,156,963 

2,358,793 

2,478,652 

2,359,420 

2,193,152 

1,924,296 

1,553,901 

1,451,980 

1,188,263 

991,025 

1,766,818 

1,023.691 

664,573 

445,056 

934,042 

376,503 

193,843 

328,024 

181,400 


446,084 


Under $10 000 


8,455 


$10 000 under $20 000 .... 


4,591 


$20 000 under $30 000 


6,170 


$30,000 under $40 000 


7,503 


$40 000 under $50 000 


8,226 


$50,000 under $60 000 


7,852 


$60 000 under $70 000 


8,590 


$70,000 under $80,000 


8,208 


$80,000 under $90,000 

$90 000 under $100 000 


7,548 
6,464 


$100,000 under $125 000 


15,603 


$125 000 under $150 000 


13,133 


$1 50 000 under $ 1 75 000 .... 


10,485 


$175,000 under $200 000 


8,788 


$200 000 under $300 000 


25,704 


$300,000 under $400 000 


18,772 


$400 000 under $500 000 


13,276 


$500,000 under $1.000.000 


41,805 


$1,000,000 or more , 


7,194 


164,810 


223,809 



Foolnotes at end of lable 



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, 1998--Continued 

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





Rents, royalties, and farm rental net income less loss 


Partnership and S corporation net income less loss 


Size of 


1998 Adjusted Gross Income 


1979 Income Concept 


1998 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


All returns, total 


10,157,416 

929,502 

1,173,450 

1,057,801 

965,188 

969,476 

890,936 

728,071 

501,179 

465,505 

391,473 

731,958 

361,552 

180,900 

123,525 

252,575 

111,265 

55,706 

102,225 

64,920 


22,440 

-793 

992 

294 

597 

-425 

483 

201 

238 

309 

562 

1,409 

1,551 

1,201 

1,195 

3,345 

2,050 

1,239 

2,905 

4,987 


10,157,416 

882,066 

1,143,115 

1,121,578 

1,019,237 

1,000,092 

853,665 

684,555 

546,306 

462,546 

381,352 

688,008 

383,600 

196,310 

137,894 

292.136 

120,019 

51,616 

113,147 

70,065 


22,440 

-877 

1,096 

531 

736 

-182 

587 

202 

195 

125 

221 

1,445 

1,334 

1.104 

1.469 

3.288 

1,868 

1,321 

2,970 

5,007 


6,184,186 

500.848 
385.323 
436,247 
442,415 
434,039 
420,154 
406,465 
367,664 
284,030 
258,248 
495,844 
328,952 
241,224 
168,207 
396,682 
190,006 
108,140 
192,345 
127,360 


187,355 

-16,975 

845 

1,473 

1,669 

1,683 

2,498 

3,008 

2,186 

2,384 

3.028 

7.506 

5,710 

5,876 

6,447 

20,254 

14,748 

11,004 

31,401 

80,700 


6,184,186 

477,852 
370,132 
459,216 
452,496 
426,366 
420,644 
378,373 
349,963 
254,676 
250,092 
474,523 
335,711 
243,654 
172,919 
437,321 
202,558 
116,718 
204,868 
136,095 


187,355 

-17 145 


Under $10 000 


$10,000 under $20,000 


557 


$20,000 under $30 000 


1 392 


$30 000 under $40 000 


1 588 


$40 000 under $50 000 


1 660 


$50,000 under $60 000 


1 975 


$60 000 under $70 000 


2 999 


$70,000 under $80,000 


3 041 


$80,000 under $90 000 


2 312 


$90 000 under $100 000 


1 933 


$100 000 under $125 000 


7 380 


$125,000 under $150,000 


5 969 


$150 000 under $175 000 


6 664 


$175,000 under $200,000 


5 718 


$200,000 under $300 000 


21 337 


$300,000 under $400,000 


14 970 


$400 000 under $500 000 


11 461 


$500,000 under $1 000 000 


31 784 


$1,000,000 or more 


81,762 




Nondeductible passive losses 


Estate and trust net income less loss 


Size of 


1998 Adjusted Gross Income 


1979 Income Concept 


1998 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) 




1,163,488 

86,908 
65,717 
42,441 
57,955 
59,423 
56,537 
43,466 
45,581 
27,014 
30,573 
98,620 
93,183 
92,541 
72,763 
125,755 
55,109 
28,065 
50,784 
30,843 


10,842 

1.101 
200 
311 
178 
235 
155 
213 
462 
119 
418 
571 
590 
801 
535 

1,370 
638 
387 
968 

1,687 


1,163,488 

104,326 
65,504 
48,306 
66,904 
53,459 
62,004 
34,472 
40,645 
22,874 
30,652 

104,512 
93,098 
82,210 
61,795 

125,849 
69,631 
28,062 
57,250 
32,036 


10,842 

3,545 
154 
151 
127 
116 
237 
205 
175 
117 
188 
614 
646 
480 
347 
951 
492 
268 
717 

1,311 


530,175 

66,591 
42 796 
30,488 
42,097 
28,936 
42,012 
26,730 
29,998 
23,948 
28,119 
40,215 
25,717 
15,946 
12,845 
25,582 
16,669 
8,401 
17,209 
13,785 


9,464 

-145 
189 
170 
229 
118 
236 
194 
201 
209 
249 
464 
316 
410 
312 
507 
574 
530 
1,101 
3,600 


530,175 

55,101 
44,922 
34,543 
39,396 
37,105 
33,736 
23,749 
32,797 
31,220 
18,553 
36,930 
18,944 
20892 
13,331 
28,570 
18,535 
9,143 
17,197 
14,414 


9,464 

-147 
199 


Under $10,000 

$10 000 under $20 000 


$20 000 under $30 000 


180 


$30,000 under $40,000 


226 


$40,000 under $50 000 


182 


$50,000 under $60,000 


236 


$60 000 under $70 000 


113 


$70 000 under $80 000 


256 


$80,000 under $90 000 


233 


$90 000 under $100 000 


167 


$100,000 under $125 000 


531 


$125,000 under $150 000 


192 


$150,000 under $175,000 


420 


$175,000 under $200 000 


307 


$200 000 under $300 000 


630 


$300 000 under $400 000 


552 


$400,000 under $500 000 


583 


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


1 102 


$1,000,000 or more 


3,600 




Pensions and annuities in AGI' 


Pensions and annuities' 


Total statutory adjustments 


Size of 


1998 Adjusted Gross Income 


1979 Income Concept 


1998 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42j 


(13) 


(44) 


(45) 


(46) 


(47) 


(48) 


All returns, total 


24,360,349 

2,241,821 

4,696,357 

3,591,663 

2,817,811 

2,340,121 

1,971,181 

1,550,494 

1,267,559 

859,759 

665,023 

917,952 

450,272 

215,725 

151,512 

263,740 

89,593 

48,845 

71,230 

38 582 


354,745 

11,003 

39,885 

41,804 

35,883 

32,242 

29,280 

28,285 

24,400 

18,695 

14,513 

24.980 

13.490 

7,567 

6,477 

12,455 

4,224 

2.486 

3.998 

2,978 


26,356,280 

2,146,865 

4,628,660 

4,108,015 

3,114,508 

2.469.588 

2.046.513 

1,672.916 

1,258.215 

913.985 

597,288 

1,165,335 

533,089 

356,824 

232,116 

500,165 

179,639 

102,151 

151,090 

69,225 


574,879 

10,898 
39,759 
50,304 
44,308 
38,324 
37,608 
27,750 
25,104 
22,424 
18.308 
37.604 
26.168 
21.679 
14,391 
47,941 
24,912 
18,143 
37,143 
31,108 


21,998,366 

2,957,031 

3,225,406 

3,137,407 

2,645,308 

2,210,533 

1,722.151 

1,366,958 

924,964 

621,142 

476,422 

791,041 

486,407 

299,391 

220,096 

426,217 

155,715 

88,727 

143,414 

90017 


51,531 

2,035 
3,544 
4,460 
4,192 
3.668 
3.592 
2,815 
2,442 
2,063 
1.819 
3.348 
2.758 
2.313 
1,950 
4,199 
1,997 
1,070 
1.865 
1.389 


12,701,314 

205.479 

655.090 

1.159,428 

1,486,107 

1,699,894 

1,531,994 

1,284.813 

1,127.018 

738,532 

619,023 

911,984 

431,509 

245,314 

128,537 

261,383 

83,906 

41,790 

53,281 

26 233 


50,132 


Under $10,000 


1 531 


$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 


3,170 
4,807 
4,935 
5,285 
4.827 


$60,000 under $70 000 


3 758 


$70,000 under $80,000 


3,856 


$80,000 under $90,000 


2,369 


$90,000 under $100 000 


2.244 


$100,000 under $125,000 

$125,000 under $150,000 

$150,000 under $175 000 


3.713 
2.008 
1.368 


$175 000 under $200 000 


1,030 


$200,000 under $300,000 

$300,000 under $400,000 

$400,000 under $500,000 


2,052 
913 
516 


$500,000 under $1 000 000 


971 


$1,000,000 or more 


781 



Footnotes at end of table 



16 



Individual Returns 1998 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1998-Continued 

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





Total Itemized deductions 




Taxable 


income 




Size of 


1998 Adjusted Gross Income 


1979 Income Concept 


1998 Adjusted Gross income 


1 979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


All returns total 


38,186,186 

605,230 

2,015,074 

3,230,753 

4,072,039 

4,570.422 

4.403.866 

4,026.758 

3.362.612 

2.395.059 

1.885.798 

2.872.438 

1.468,682 

827,957 

530.418 

950,914 

346,818 

177,614 

277,847 

155,879 


676,460 

5.721 
21.665 
34.115 
45.383 
54.394 
58,086 
57.836 
51.428 
41.325 
34.612 
60.010 
35.651 
22.979 
15.373 
35.880 
16.735 
10.532 
22.378 
50.356 


38,158,905 

647,555 

2.063.259 

3.479.481 

4.172,930 

4,500,431 

4,224,158 

3.760.054 

3.244.487 

2.237.113 

1.808.752 

2.854.956 

1.522.292 

876.134 

552.561 

1.099.351 

404.598 

208.951 

328.094 

173,726 


647,039 

6,691 
20,417 
34,058 
44,113 
51,024 
53,051 
51,778 
47,583 
35,716 
32.187 
56.783 
34.472 
22.418 
15.968 
35.822 
17.730 
10.810 
23.466 
50,950 


100,801,271 

8,853,287 

19,688,985 

17,860,695 

13,044,476 

9,935,141 

7,568.239 

5.883.003 

4.384.138 

2.922.893 

2.215.080 

3.209.680 

1.601.772 

878.310 

572,417 

1,036,040 

376.024 

192.714 

306.675 

171.700 


3,780,838 

15.561 
121.185 
238.847 
282.909 
294.872 
288,384 
257.264 
236.295 
179.574 
156.080 
269.014 
168.938 
111.870 

86.135 
207.667 
112.460 

75.369 
185.114 
483,301 


100,801,271 

8.766.641 

19.467.284 

18.360.617 

13.251.143 

9.904.132 

7.467.137 

5.525.927 

4.205.043 

2.777.013 

2.135.423 

3.236.517 

1.669.354 

954.789 

605.066 

1.227.044 

452.693 

234.397 

357.385 

191.557 


3,780,838 

15.944 
119715 


Under $10.000 

$10 000 under $20 000 


$20,000 under $30.000 


248.157 


$30 000 under $40 000 


294 171 


$40 000 under $50 000 


301 176 


$50 000 under $60 000 


285 746 


$60,000 under $70 000 


252.061 


$70 000 under $80 000 


226 057 


$80,000 under $90.000 


168.972 


$90 000 under $100.000 


147.905 


$100,000 under $125.000 


260,884 


$125 000 under $150 000 


167 458 


$150,000 under $175.000 


113.328 


$175 000 under $200 000 


83 574 


$200 000 under $300 000 


217 854 


$300 000 under $400 000 .. 


117.202 


$400 000 under $500 000 


78.341 


$500 000 under $1 000 000 


192 074 


$1,000,000 or more 


490.208 




Total tax credits 


Total income tax 


Size of 


1998 Adjusted Gross Income 


1979 Income Concept 


1 998 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) 


(51) 


(62) 


(53) 


(64) 


All returns, total 


34,271,812 

1.470.197 

5.177.591 

5,958.447 

4,338.491 

3.911.843 

3.255.520 

2.723.466 

2.075.515 

1.485.797 

1.091.473 

1.343.010 

358.240 

207.069 

140.644 

291.470 

135.047 

72.068 

133.342 

92.583 


30,056 

131 

2.501 

4.812 

3.279 

3.196 

2.782 

2.505 

1.951 

1.388 

860 

951 

307 

185 

250 

542 

378 

292 

1.100 

2.533 


34,271,812 

1.435,132 

5,144.673 

6.014.934 

4.399.095 

3,875,807 

3,173,692 

2.525,123 

2.059,769 

1,426,005 

1,042,477 

1,410,900 

432,355 

247,302 

152,551 

343,334 

155,759 

79,837 

152,005 

100,060 


30,056 

136 

2,470 

4,838 

3,303 

3,159 

2,722 

2,383 

1,947 

1,259 

809 

1,004 

328 

256 

175 

714 

438 

304 

1,167 

2,634 


93,047,898 

8.251.384 

15.365.028 

15.364,816 

12,779,095 

9,875.704 

7.658,793 

5,873,712 

4,383,814 

2,923.894 

2.214.727 

3,210.399 

1,602,188 

878.153 

572.439 

1.036.241 

376.013 

192.805 

305.822 

171.862 


788,542 

2,302 
15,567 
30,864 
40,348 
44,815 
44,940 
43,402 
41,435 
33,385 
30,969 
57,080 
38,493 
26.717 
21.431 
55.601 
32.821 
23.123 
58.483 
146.757 


93,047,898 

8.184.193 

15.182.271 

15,841,463 

12,976,884 

9,842.854 

7.455,865 

5,516,203 

4,203,839 

2,773,878 

2.135,144 

3.235,901 

1.668.771 

952.597 

605.458 

1.226.523 

453.073 

234.431 

367.542 

190.906 


788,542 


Under $10 000 


2.387 


110.000 under $20.000 


15.397 


$20 000 under $30 000 


32.250 


$30,000 under $40.000 


42.293 


$40 000 under $50 000 


46.060 


$50,000 under $50.000 


45.012 


$60 000 under $70 000 


41.044 


$70 000 under $80.000 


39,764 


$80 000 under $90 000 


31.452 


$90 000 under $100 000 


29.395 


$100,000 under $125,000 


54.886 


$125 000 under $150 000 .. 


37,806 


$150,000 under $175 000 


26.684 


$1 75 000 under $200 000 . 


20.513 


$200,000 under $300 000 


57.335 


$300,000 under $400,000 


33.576 


$400,000 under $500 000 


23.645 


$500,000 under $1,000,000 


50.230 


$1,000,000 or more 


148.815 



' Individual Retirement Arrangements are included in the 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 



Introduction and Changes in Law 



17 



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 1998 using AGI and 
the 1979 Income Concept, classified by size of 
1998 AGI. 

Before TRA 86 became effective, a 
comparison of income measured by AGI with 
that measured by the 1979 Income Concept 
showed significant differences at income levels 
of $200,000 or more. But, with the elimination 
of preferential treatment of various income 
items by TRA 86, such as the exclusion of a 
portion of capital gains, much of the difference 
disappeared. Under tax law prior to 1987, the 
capital gains exclusion accounted for the largest 
difference at the higher income levels between 
the two income measures. For 1998, 1979 
Concept income was 2.9 percent higher than 
income as calculated using AGI. This 
difference was primarily attributed to the 
inclusion of more than $220.1 billion in 
nontaxable pensions and annuities (including 
IRA distributions) in the 1979 Income Concept. 



Income for all returns, using the 1979 
Income Concept, increased 10.2 percent for 
1998; income for the group $200,000 and above 
increased 23.9 percent, after increasing 25.0 
percent for 1997. Total income tax for all 
returns increased 7.8 percent; and total income 
tax reported for the $200,000 and above income 
group increased 17.0 percent for 1998, 
following an increase of 19.7 percent for 1997. 

The average tax rates (income tax as a 
percentage of total income) for each income 
class and both income concepts for years 1986 
through 1998 are shown in Figure 4. 

For the population as a whole, average tax 
rates for 1998 (based on the 1979 Income 
Concept) are higher than those for 1986 (before 
tax reform). However, between these 2 years, 
the average tax rates declined in all income 
categories below $500,000. The remaining two 
income categories show the following increases 
in average tax rates between 1986 and 1998: 
returns with income between $500,000 and 
$1,000,000 increased 0.6 percentage points; and 
returns with income exceeding $1,000,000 
increased 4.8 percentage points. Although the 
average tax rate for 1998 was calculated using a 
lower maximum marginal tax rate of 39.6 
percent for 1998 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. 



18 



Individual Returns 1998 



Figure 4--Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 
Income Concept, 1986-1998 


Size of 
1998 AGI 


Total income tax as a percentage of adjusted gross income 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


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 

4.0 

6,8 

9.4 

10.6 

11.8 

135 
15,1 
16,5 
17,8 
18.8 

20,1 
21 8 
23,0 
23,9 
25,8 

27,0 
282 
29,0 
28,6 


13.4 

4,0 

6,5 

9.3 

10.9 

11.6 

13,2 
14,5 
15,6 
16,6 
17,4 

18,8 
20,3 
21.6 
22,5 
237 

24,0 
24,1 
24,6 
25,0 


13.3 

38 

6,4 

9.3 

10.9 

11,5 

129 
14,2 
15,3 
16,2 
17.3 

18,4 
19,8 
21,1 
21.8 
22,8 

23,6 
23,9 
24,0 
24,2 


13.1 

3,7 

6,1 

9,1 

106 

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 
132 
14,4 
15,4 
16,0 

17,3 
18,6 
19,8 
21,0 
22.7 

24,3 
24,9 
25,7 
262 


13.1 

3,2 

5,1 

8,4 

10,2 

10,8 

11,6 
12,9 
14,0 
15,0 
15,9 

169 
18,7 
19,6 
20,7 
22,9 

24,4 
253 
26,0 
26,8 


13.5 

3,0 
49 
8,2 

10,1 
10,7 

11,5 
12,7 
13,9 
15,1 
15,7 

170 
18,6 
19,7 
21,2 
23,8 

26,9 
28,4 
30,0 
31,2 


13.7 

3.0 

4,8 

8,1 

100 

108 

11.4 
12.6 
13.8 
14.9 
15.9 

17,0 
18,6 
19,9 
21,4 
23,9 

26,9 
28,6 
30,2 
31,1 


14.0 

3,0 
4,7 
7,9 
9,3 
10,7 

11,4 
12,5 
13,6 
14.6 
15.8 

16,9 
18,3 
19,9 
20,9 
23,8 

26,8 
28,7 
30,2 

31,4 


14.5 

3,1 
4,6 
7,7 
9,7 
10,8 

11,3 
12,3 
13,6 
14,6 
15,4 

16.7 
18,4 
19,8 
20,9 
23,4 

266 
282 
30,1 
30,8 


14.7 

3,2 
4.3 
7,6 
9,6 
10,7 

11,3 
12,1 
13,4 
14.4 
15,2 

16.5 
17,7 
19,3 
20,5 
22,9 

26,1 
27,4 
29,0 
28.8 


14.6 

2.9 
4.3 
6.8 
8,8 
10,0 

10.7 
11.4 
12,6 
13,5 
14,8 

16,0 
17.7 
18.8 
200 
22.4 

25.4 
269 
282 
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 


$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 

$1 000 000 or more . . 




Size of 
1998 AGI 


Total income tax as a percentage of 1979 Income Concept 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


All returns, total 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


13.3 

4.9 

7.6 

10.0 

11 6 

12,6 

13,8 
14.9 
15.8 
167 
16,8 

183 
190 
19.3 
203 
226 

22 6 
23.4 
237 
21,4 


13.1 

42 

6,7 

9,3 

10,7 

11,7 

13,4 
15,0 
16,2 
17,5 
18,1 

193 
206 

21 2 

22 5 
23,8 

24.5 
26,5 
26 7 
268 


13.3 

44 

6,5 

9,3 

10,7 

11,7 

132 
14,5 
15,4 
16,1 
17,1 

180 
196 
20 6 
21,6 
223 

226 

232 
235 
245 


13.2 

4,3 

6,4 

93 

10,9 

115 

12,9 
14,2 
152 
16,2 
16,8 

17,7 
18,8 
200 
207 

21 5 

21,9 
227 

22 
232 


13.0 

4,3 

6,1 

9.1 

10,7 

11,5 

12,5 
13,8 
14,6 
15.5 
16.1 

169 
18,0 
19,1 

20 

21 4 

21 5 
223 
21,7 
23 2 


12.7 

4,0 

5,5 

8,7 

10,5 

11.1 

12,0 
13,2 
14,2 
151 
15,5 

166 
173 
18,3 
18,6 
20,5 

21,6 
23,0 
235 
252 


12.8 

3,5 

5,1 

83 

10,2 

10,9 

116 
12,9 
137 
14,6 
15,2 

162 
17,2 
17,8 
19,0 
202 

21 6 
21 4 
226 
26,1 


13.3 

32 

4,8 

8,2 

10,2 

10,8 

11,6 
12,7 
13,7 
14,7 
15,3 

16,3 
17,7 
18,0 
19,1 
21 4 

23,5 
25,4 
263 
295 


13.5 

32 

4,8 

8,1 

10,1 

11.0 

116 
12,7 
13,6 
14,6 

15,4 

16,3 
174 
18,5 
19,4 
21,5 

23,7 
248 
26 1 
30 1 


13.8 

3,1 

4,7 

7,9 

10,1 

11,0 

11 6 
12,5 
13,6 
14,4 
15,5 

16,2 
174 
18,1 
19,2 
21 5 

23,7 
25,1 
267 
30,4 


14.3 

3.2 

4,6 

7.8 

10,0 

11,1 

11,6 
12,5 
13,5 
14,5 
15,2 

16,1 
17,3 
18,4 
189 
21,3 

23,1 
25,0 
27,1 
298 


14.5 

3,4 
4,4 
7,6 
9,8 
11.0 

11.5 
12.4 
13,3 
142 
15,2 

160 
16,7 
182 
18,8 
20,4 

240 
24,3 
26,1 
27,5 


14.2 

3,1 
42 
6.9 
9.1 
10,3 

11.0 
11,4 
12,6 
13,3 
14,5 

15,2 
16,6 
17,1 
18,1 
19,4 

21,5 
226 
243 
262 


Under$10000 


$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 
tlie Sample 



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

Domain of Study 

The statistics in this report are estimates from a 
probability sample of unaudited Individual Income 
Tax Returns, Forms 1040, 1040A, 1040EZ, and 
1040PC (including electronic returns) filed by U.S. 
citizens and residents during Calendar Year 1999. 

All returns processed during 1999 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 
(125,037,636 returns) reported in Table C and the 
estimated total of all returns (124.770,662) reported 
in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 1998. While 
about 98 percent of the returns processed during 
Calendar Year 1999 were for Tax Year 1998, the 



remaining returns were mostly for prior years, and 
a few for non-calendar years ending during 1998 
and 1999. Returns for prior years were used in 
place of 1 998 returns expected to be received and 
processed after December 31,1 999. This was done 
based on the assumption that the characteristics of 
returns due, but not yet processed, can best be 
represented by the returns for previous income years 
that were processed in 1999. 

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 



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



19 



20 



Individual Returns 1998 



negative incomes. These positive and negative 
income classes are deflated using the Chain- 
Type Price Index for the Gross Domestic 
Product 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 0.05 
percent to 100 percent. 

Tax data processed to the IRS Individual Master 
File at the Martinsburg Computing Center during 
Calendar Year 1999 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 based on prior year 
data and other available information were used to 
make each record internally consistent. Finally, 
prior to publication, all statistics and tables were 
reviewed for accuracy and reasonableness in light of 
provisions of the tax law, taxpayer reporting 
variations and limitations, economic conditions, and 
comparability with other statistical series. 

Some returns designated for the sample were not 
available for SOI processing because other areas of 
IRS needed the return at the same time. For Tax 
Year 1998, 0.08 percent of the sample returns were 
unavailable. 

Method of Estimation 

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

Sampling Variability and Confidence 
Intervals 

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



Description of the Sample 



21 



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 
$14,708 billion, and its related coefficient of 
variation, CV(X), is 0.98 percent. The standard 
error of the estimate, SE(X), needed to construct 
the confidence interval estimate, is: 

SE(X) =X.CV(X) 

= ($14,708 X 10^) •(0.0098) 
= $0,144 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 $14,564 billion 
to $14,852 billion, and the 95 percent confidence 
interval is from $14,420 billion to $14,996 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. 

Footnote 

[1] Indexing of positive and negative income is 
done by dividing each by the ratio of the Chain- 
Type Price Index for the Gross Domestic 
Product for the fourth quarter of 1997 to the 
fourth quarter of the base year of 1991. The 
indices can be found in U. S. Department of 
Commerce, Bureau of Economic Analysis, 
Survey of Current Business (November 1998) 
Vol. 78, number 11. 

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. 



22 



Individual Returns 1998 



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(- I- LU 9 Q- 



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 25 

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

Tax Items, by Size of Adjusted Gross Income and by Marital Status 31 

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

and Tax Items, by Marital Status 35 

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

by size of Adjusted Gross Income 37 

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

Adjustments and Tax Items, by Size of Adjusted Gross Income 48 



Part 2 — Exemptions and Itemized Deductions 

2.1 Remrns with Itemized Deductions: Sources of Income, 

Adjustments, Itemized Deductions by Type, Exemptions, 

and Tax Items by Size of Adjusted Gross Income 59 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 64 

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

by Size of Adjusted Gross Income 66 

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

by Marital Status 68 

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

Income 69 



Michelle Cove, Lori Hentz, Kay Khuu Lee, John Latzy, Young Lim, and Earl Roberson were 
responsible for programming the Basic Tables. Table 1.4CV was programmed by Valerie Puckett. 
Review of specific tables was performed by Michael Parisi. 



23 



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 73 

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

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 75 

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

by Size of Adjusted Gross Income 79 

3.4 Remrns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was Computed 85 

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

and by Size of Adjusted Gross Income 86 

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

by Each Rate at Which Tax Was Computed and by Marital Stams 88 



24 



Basic Tables 1998 



25 



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Individual Returns 1998 









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T-" T-' T-" r-' -r-' oi to -v' lO' 



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27 



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Individual Returns 1998 



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E 5 



8 ^ ^ 



Basic Tables 1998 



31 



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cc 


h-" 




0" 


rv 








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cd" 


m" 


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2" 




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en 






cn 


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CD 


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cn 


in 


CM 


cs 





en 


h- 


CO 


n 








CM 


1 


to 


cc 


in 


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00 










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in 




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0) 

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w 








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s 


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in" 


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13 
K 


CO 


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in" 





in" 





0" 


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P 












k- 


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in' 






CN 


CM 


CO 


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in 


h- 




CM 


in 







1- in 






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CM 


CO 


5 


in 


r- 






in 




C 














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to 


v> 


M 


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M 


M 


M 


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69 


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1 



Basic Tables 1998 



33 



n 



■o 
c 

(0 
0) 

E 
o 
o 



w 

(0 

s 

■o 

(0 

3 

< 



a> 

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(0 

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m 



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CO 

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a. 

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in 

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I 
CM 



tn at c^ 



J- ^ r^ rn <n 

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CO CO lO N 



■r- h- CO (O rN 
T- T- r- fO O) 

O OJ CO CN ID 



CD CM (N 



rr (ri tn OD iT) 
^ O tn to o 



in CO CO 



^" CN to tn CO (o 



(J) CM a> qj in CO 



CD (N tN CO Ol 



^ CM ■•- CO 

(D ^ CJ^ r-~ 
CO CO CO CO 



en ai IS) ^ 



in (D CM CM CD C7) 



(M CO in «- 

^ TT ■^ CM 

T-" T-' in" 1- 



CO ID tD CD 



^ CO Ol 



CM I/) Ol 



tn UD ID CO 



CD in CO in 



CM CM CN 



r-" CN tD m CO CN 



1-" CD CJ) 



CM CD "n CO 



in in <- 



CD OO CO (O CN O 
r-" in cm' cm" y". 9 



CM ■>- r- CM 



ID CM (M CD CO CM 



(O CM ID CM (N 



T- in CD 



^ in CD 



CM ■^ 

in <- 

1- CM 



0) 

^C 
C 

o 

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(/) 

3 



■^ in en 



(D'-cDincjicMCJieo 

i-CDO>nCT)CJ>CM^ 
in CD "T CM (7) CD m o_ 

n" (tT cjT co' co" (D co' t£ 
(Oi-cDcocn>nCM3 



(D in CO CO ID 



(D >n *- 



CM T- 

S 5 



oi »-' CD' CO CO 
CD CO CO in CM 



ri- »- <- in CO 



CM in ID CM in CD CD 



1- CM CM 



(D in in 

(N (D CM 



^' CM CM 1- CM 



m 10 CM CM CO CO 

r^* cm' r-' cm" o to 
en CM CO T ■>- 



CO co to 



^ in ID 



to CM <D >- f:r Si 
1^ in o ^ in S 

in CD CM CM CD CO 



T- cm ^ 



<- fN CO 



in en CM 



CD CO cj> in 



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to to ■^ 



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1- CM '- *- 



en to ■^ o 



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<- CM CM 



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in ^ CO en 



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r^ T^ to' O 



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1- CO in to 



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■2 ™ - 



1- CM CO 



CM CM CO 



in in en 



to to CD CO to 



CM CM CM CM 



to CM CD CD 



CM cn en CO 



CM en in CM •- o 



tD to m CM 



1- tD >- CD 



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in to in 



cn' CO en tD 



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in CM in CO 



in cn CO 



CO CO in in 



TFi 


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r«- in oo CO 00 CO in CO 



in CO 1- 



in CM »o to 



1- CO (XJ 



■g 2 

»-" CD" 



in CM CM cn 
to CO en CD 



in to CD CO en 



to CM »- 



(o in oo 



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T- in CM 
r-. o •-. 



s s 



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CD CD to CO cn 



CO tD CO CO ^ 
CO CD CM in OT 



in 00 00 CM cn CM 



CD oo CO CO 

r- in tM' cm' 



»- in CD 



CM r^ CM 



cm' CO CO CM 



CM *- ■^ 



8 8 8 0, 

CM in 1- li 



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^ tfl t» t» w 



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w W » W « «A 



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34 



Individual Returns 1998 



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m' 


^" 


fo' in' 


to" 


to" 
















cm' 


in' cd' in" V co" in" co' ri 












c 
o 










n 
































■«T 










































































































0) 
Q. 










^ 




in 


CM 


CM 


CO 


^ 


CM Ol 


to 


CD 


Q 


CN 


^ 


^ 


(^ 


ro 


r^ 


oiroh-^-^i-iDCDtD'-tor*- 


Ol 


^ 
















s 


CM 


CO 


in 








c8 


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o 


S 


cn 


•< 




ro 


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o in CD tc 


> in 


CD 


in 


S> 














CO 


00 


o 


■^ 


to CO 






■c 


■^ 


o 


CD 


ro in <- 


CO ^ cn 1- 


ro CD ro ro in 


^ 


lO 


? 


1 






CN 




cn' 


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■^' 


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co' 


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c 




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in 




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r- 


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ro o 


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m 


Ol 


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i^-rincO'.-cbh-ocM 




o 


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CM 




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T 


CM 


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< 








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r-. 


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CD 


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r-- cn CO t£ 


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O 


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C 


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to 

c 




(» 




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■^ 


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z 






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to" 


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CM 












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to 










































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r- 


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CM 


CM 


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T 


CD 


CD 


in 


CM CO CD CD CM 1- 




h- OJ m oo 00 


CD 


o 




w 








00 








CM 




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cn 


ui 


r- 




S 


't 


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to 


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in 




c 




c 




■^ 




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in 


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CO 


r- 


■^ 


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ro 


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in 




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in 




o 




3 




N 




co' 










to 


o' 






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r^' 


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n 


cd' 


o" Ol" cd' iri oi" ^' cm' K cd' (d co" o" 


o 


r-" 




o 

3 




^ 


00 




in 




oo 


CN 




Cn 


^ 








TJ- 


CD 


cn 


CO 


o 




•^ tf 


in ^ o CM oo -a 


in TT in in 


ro 


h- 








(D 




o 




oo 


o 


in 


CO 


■^ 


to 


ro 




tn 


t^ 




o 






ro o CO in to 'J 


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o 


in 




X) 




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t' 


cd' 


to' 


tc 


CD" 


(D" 


in 


T-' 


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cm' 


r—' 


CD 






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■*!■' r-.' cm" 


r~ 


to' 




« 

T3 








CM 




















CM 












- 




















CM T- 












E 








O) 




^ 


G1 


cn 


TT 


o 


~ 


Ol 


CD 




to 


o 


CM 


cn 


CD 


o 


in 


00 1- 


r- 1- 


r^ CM CO to CM CC 


CN t- 


^ 


o> 










5 




o 


in 


s 






ro 




CO 


CO 






•T 


CD 


CO 


CM 


CM 




CM CM r-- ^ 






CM in T- 


CO 




tM 




S 


0) 


c 








o 


r— 


CO 


1^ 


oi 


o 


rN 


CD 




O) 


CD 


o 


in 


n 


in oi -- 


cocoi^in-vmcDtDOJ 


o 


Ol 






E 




■^f 




oo" 


r^' 




cn 


co' 




co" 


CO 


CO 




t' 


lO 


O 


cd' 


o" 


cn' 


CN r^ CD cn o T- *- 


in ^ CM cn o 


CD 


to" 




TO 


o 2 




5 




O) 


O 




CD 


Ol 


co 










CM 


in 


CO 




n 




CD y- 


oiini-CDOcDcocMinco 




o 






D 


q3 








CO 




in 


CO 


r^ 


s 


cn 


oo 




to 








h- 






d TT to r- 


in to CO CD CD ■>- 




1^ 




1- 


z 






oT 
















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^" 


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oo" 














^ 




























tC 


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cn 


CO 


to 


CD 


N. 


^ 


rM 


s 


CO 


o> 






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^ 


in CM OO ro CD 1- 


c 


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c 








in 


r~~ 


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r^ 


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Ol 


CO 


in 






to 


o 






n CN 


in 


tDCNicMr-rooocDmtDtD'- 




f^ 






o 


3 




in 




m 




o 


CD 




r- 


r^ 




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CN 


CM 


CM 






in CD 


CO 


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r^ <- 


CM ■>- 




a>. 






1 




in 


g 






•^" 




co' 


CO 


■^' 


cn" 


r^' 


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ro 


V 






CD CO 


o 


in ro' ■.-" tc 


to T -^I 


•'T ■^^ O -^ 




oo' 






o 

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IN 








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to 


s 


CM 


ro 


in 


in 


in 


T 






CM 






CD CC 


O) CC 


in cr 


^ If 


in ^ 




00 






^ 


(D 


CM 


o 


Ol 


CO 


CD 


tD 


CO 


r^ 


CD 


in 


r^ 








CM 




CD r^ O CO ■* r-. 


tc 


CD in r^ 






to 








n" 






r^" 


oo" 


m' 


cn" 


o 


T 


oo' 


co' 


oi 










oo' 




r-" iri cri CM o' tj 


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to" 






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CM 
































cn 






























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0) 






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OJ 


O) 


in 


CD 


^ 


g 


ro 


o 


oo 


$ 






f^ 


^ 


^ 


to t^ 


$ 


to oo ^ 


CM f^ ■r- 






CO CD N 


CD 


ro 


to 






8 












h- 




CO 


CM 




r— 


tD 


CO 


s 


CO 


r*- 


^ 


in 


CD 1^ CO t£ 


to h- 


CM CO CO CD CM cn 


to 


to 




E 








a> 




CM 


CO 


CN 




CO 


O 


h- 


in 


CD 


cn 


CM 


to 


^ CO 


CD 


T '- 


OJ ■^ ■V IT 


Ol 


■w 


r^ oo to to 


in 


to 




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in 


n" 


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co" 


cd" 


^" 


r- 


co' 


in" 


■^ 


r^ 


to" 


IS 


g 




(O o" 


CO 


T-' iri r^' CD" CD' cm' id 




■ cn ro" ■.- 


CD 


1^' 


r«." 






C 






in 


r- 




in 


■^ 


o 


CO 


^ 


CM 


00 


f^ 


T 


in 




r»- ro 


p^ 


CC 




in in TT 




■^ 


S o rv 


N 


(D 


in 


r«- 




3. 




0) "3 


^ 


r«- 




5 


CM 


CO 


in 


■<T 


T 


OO 


CO 




o 


CO 








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in 


CD in CD CO oc 


5 


Ol 




O "» 


CO r- 


o 


to 




T3 
< 




"D 




(M* 


n" 


CO 


co" 


r--" 


cm" 


iri 


a 


cm' 


r^' 


o 


to 


cm' 




■^' 


cd' 


h-" 


h-" 


to' o co' 3 


n- 




s 


c 


c- 


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■^ 


cd" 


in" 




o 
en 






CN 




CM 


to 


CD 


o 


o 


CO 


ro 


CD 


r- 


CD 


1/1 


CM 


to 


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oc 


CC 




a 


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* 












3 


S 


8 




CN 


s 


Q 


^ 


o 


s 


g 


g 


^ 


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3 


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a 


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tc 


£ 


s 


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CO 


a 


s 








c 




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in 


CN 




(D 






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■^r 




■^ 




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4 


u 


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IT 


c 




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in 


in 


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tc 




ID 


^ 


(O 








D 


o 


^* 


cm' 


O 


co' 


r^' 




oo" 


in 


cm" 


tt" 


to" 


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cn' 


to' 




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o 


in CC 


ro 


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r- 


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CC 


8 


CC 


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iri 








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o 


CN 




cn 


CM 


oo 


CD 


o 


o 


CO 


tn 


in 


o 




CO 


CN 


T 




O 


C 


r^ 


r- 


a 


00 




8 


c\ 


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r-- 


to 


CM 








D 






in 


o 


u> 


O 


CO 


CD 


CD 


ro 


o 


O 


CD 


r^ 








00 




in 


tc 


'^ 


tc 


r- 


CM 


o 


CO 










CM 






Z 


■5 




in" 






co' 


r- 


in" 


■^ 


ro 


in' 


ro' 


CO 
















cm' 


tn 


CD 


iri '<r 


to 


in 


n 


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o 


o 


o 


in 


o 




in 




lA 


m 


c 










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o 




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CM 


CO 


^ 


in 


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in 


f-; 




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m 


to 


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3 


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a 


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T3 






2 ' 









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0) 


TD 


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X) 


c 






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0) 

1 

CD 


m" 
w 

c 


OJ 


TD 


TT 


■a 


■o 


TJ 






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C 


c 








O) 








T3 


C 


c 


c 


c 


c 


c 


C 


c 


D 


D 






3 


T3 


c 


C 


c 


c 


C 






c 


D 


3 






0) 

1 l- 


w 








in 




3 

o 


in 


o 


in 


o 


3 
o 


13 

o' 


in 


8 


8 


1 


8 

O 


£ 
a 


C 


■2 
O 


■2 

in 


o 


in 


o 


13 
O 


O 

8 

O 


13 

m 


O 

o 


s 


O 
O 
O 


1 










ii 


o 




in 






CM 


CM 


ro 


^ 


in 


h~ 




CM 






O 




in 






CM 


CM 


n 


5 


LO 


r- 




•^ 






c , 












z 


W 


w 


M 


w 


w 


w 


W 


w 


w 


W 


»» 


to 




*9 


z 


m 


M 


m 


m 


M 


w 


w 


V* 


M 


w 


w 




« 


o 












< 


































H 


































z 


1 



Basic Tables 1998 



35 



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



Status 

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



Item 


All 
returns 


Joint returns of 
marned persons 


Separate returns of 
married persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(5) 




124,654,880 

106,535,263 

67,231,792 

4,778,374 

30,423,274 

19.544.265 

437.410 

13.083.038 
4.021.748 

20.956,812 
4,733.585 
1.719.935 
7.774.091 

20,473.407 

5,842.526 

5,376.727 

663,947 

6.184,185 

530.175 

2.091.845 

7.082.562 

8.941.171 

5.088.222 

21,998.366 

3.868.017 

3.763.742 

1.177.487 

13.756.483 

3.380.867 

809.245 

42.235 

38.186.186 

5.559.653 

37.576.356 

32.023,504 

33.835,992 

99,459 

9,501,396 

85,575,453 

11,081,634 

100,801,271 

34.271.812 

6,128,155 

180,473 

24,810,781 

4,652,596 

2,995.294 

5.919.232 

108,583 

272,197 

3,100 

23,823 

93,026,912 

853,433 

93,047,898 

95,535,006 

115,151,603 

109,144,689 

13.072,121 

90.233.356 

28,429,856 


5,415,972,847 

3,879,762,259 

178,333,632 

50,223,365 

118,479,991 

14,707,844 

5,118,123 

226,144.788 
-23.744.673 

455.223,326 
-9,139,487 
-1,575,698 
74,094,367 

280,650,198 

52,196,580 

33.182,638 

3,428,714 

187,354,593 

9,464,108 

-7.933,778 

16,814,569 

68,702,700 

21,554,041 

51,530,709 

8,188,452 

1,730,768 

11,039,683 

15,960,341 

4,593,285 

1,684,183 

52,071 

576,460,336 

31,984,304 

241,782,812 

271,624,314 

109,240,078 

1,193,534 

47.583.311 

445,400,450 

14,055,924 

3,780,838,200 

30,055,933 

2,560,573 

35,689 

15,143,468 

3,376,647 

4,577,022 

2,232,025 

818.389 

732,487 

22,088 

46,591 

783,512,929 

5,014,549 

788,541,979 

821,899,253 

851,317,704 

636,248,491 

177,750,952 

144,445,788 

102,151,442 


49,598,803 
42,708,034 
35,280,707 
2,823,560 
17,155,040 
13,425,754 
37.392 

8.361.598 
2.747.425 

11.720,952 
2,839,563 
1,296,681 
4,771,866 

11,989,093 

3,980.256 

3.703.453 

398.236 

4.437.593 

250,535 

1,707,502 

3,484,618 

5,558,231 

3,144,531 

13,284,945 

2,424,753 

1,770,512 

918,121 

9,015,027 

2,334,905 

468,713 

30,100 

25,071,387 

3,177,037 

24,903,129 

22,579,811 

23,026,245 

54,525 

5,548,308 

24,174,762 

5,679,924 

44,150,050 

21,057,522 

4,094,106 

48,988 

16,808,145 

2.977,187 

1,821,682 

1,184,646 

84,540 

195,615 

2,585 

16,968 

41,990,744 

589 922 

42,004,328 

43,239,148 

46,980,043 

44,436,416 

7,585,595 

32,593,055 

14,192,735 


3,618,627,272 

2,532,417,496 

110,074,162 

30,814,198 

71,955.253 

10.954.140 

140.611 

167.571,884 
-16.429.929 

332.712,143 

-5,770,371 

-576,080 

50,268,894 

187,892,736 

38,468,425 

23,529,839 

2,323,476 

156,362,401 

4.432.954 

-6.554.938 

8.662.172 

48.745.151 

15.505.913 

36.327.023 

5.943.302 

760.119 

9.028.533 

11.919.341 

3.738,060 

1,168,043 

52,042 

497.643,495 

14.852.210 

185,533,511 

208,100,180 

82.836.015 

785.845 

28.247.898 

171.502.948 

8.287.381 

2.510.664.958 

20.960.593 

1.753.405 

10.676 

11.451.358 

2.384.499 

3.485,054 

369.893 

701,156 

564.399 

16.324 

40.003 

552.494.560 

3.685,000 

566,192.892 

591.135.983 

600.272,450 

432,069,354 

131,624,078 

71,332,039 

73,617,744 


2,516,428 

2,231,042 

1,062,336 

58,652 

401,565 

423,612 

•6,740 

253,423 
67,373 

262,970 
68,698 
25,150 
77,890 

271,300 

82,270 

60,764 

8,109 

103,411 

2,392 

21,830 
146,449 
111,950 

71,003 
329,438 

47,667 

15,390 

251,459 

42.045 

9.212 

992.902 

125.517 

955.452 

711.987 

757.972 

4.188 

245.834 

1.477.346 

78.623 

2.222.027 

443.767 

51.457 

372.776 

58,442 

966 

3,049 

•58 

304 

2,170,192 

43,854 

2,170,934 

2,227,276 

2,327,485 

2,218,115 

180,540 

1 ,443,054 

943 629 


95,151,634 




67,214,853 




3,246,758 


Tax-exempt interest 


1,165.798 


Dividends 


2.668.159 




273.242 




•50.610 


Business or profession; 
Net income 


4.415.163 


Net loss 


-584.140 


Sales of capital assets: 


13.067.823 




-87,175 


Sales of property other than capital assets 


-66.345 




978.532 


Pensions and annuities in AGI 


4,039.248 


Rent and royalty 


998,613 


Net loss' ..,. 


448,179 


Farm rental income less loss 


24,960 




3,670,196 




426,955 




-137,366 




338,199 


Social security benefits in AGI 


809,747 


Other income less loss ... 


273,379 


Total statutory adjustments . ... 


925,631 




80,488 




. 




115,229 


Deduction for self-employment tax 


294,250 




47.377 




21.498 






Total Itemized deductions 


12.565.838 




362.794 


Taxes paid deduction 


4.399.667 
4.837.161 


Contributions deduction 


2.352.874 


Casualty or theft loss deduction 


20,625 


Total miscellaneous deductions 


1,340,390 




5,223,634 


Additional standard deduction . ..... . . 


70,250 




73,041,540 




482,338 


Child care credit 


29,881 


Credit for the elderly or disabled 




Child tax credit 


196,167 


Education credit . 






226,157 


Earned income credit used to offset income 






10,515 




17,989 




•269 




758 


Income tax after credits 


16,473,779 


Alternative minimum tax 


166,942 


Total income tax 


16,640.721 
17.329.947 




16.850.472 


Income tax withheld 


10.755,625 


Estimated tax payments 


4,339.077 




1,631.540 


Tax due at time of filing 


2,904,012 



Foolnoles at end of table 



36 



Individual Returns 1998 



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

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



Returns of heads 
of households 



Number of 
returns 



Returns of 
surviving spouses 



Number of 
returns 



Returns of 
single persons 



Number of 
returns 



(7) 



(8) 



(9) 



(10) 



(11) 



Adjusted gross income less deficit 

Salaries and wages 

Taxable interest 

Tax-exempt interest 

Dividends 

State income tax refunds 

Alimony received 

Business or profession: 

Net income 

Net loss 

Sales of capital assets: 

Net gain in AGI 

Net loss in AGI 

Sales of property other than capital assets 

Taxable IRA distributions 

Pensions and annuities in AGI 

Rent and royalty: 

Net income 

Net loss' 

Farm rental income less loss 

Partnership and S Corporation net income less loss 

Estate and trust net income less loss 

Farm net income less loss 

Unemployment compensation 

Social secunty benefits in AGI 

Other income less loss 

Total statutory adjustments 

IRA payments 

Student loan interest deduction 

Payments to a Keogh plan 

Deduction for self-employment tax 

Self-employed health insurance deduction , 

Moving expenses adjustment 

fvledical savings account deduction 

Total Itemized deductions 

Medical and dental expenses deduction 

Taxes paid deduction 

Interest paid deduction 

Contributions deduction 

Casualty or theft loss deduction 

Total miscellaneous deductions 

Basic standard deduction 

Additional standard deduction 

Taxable income 

Total tax credits 

Child care credit , 

Credit for the elderly or disabled 

Child lax credit 

Education credit 

Foreign tax credit 

Earned income credit used to offset income 
tax before credits 

Minimum tax credit 

General business credit , 

Empowerment zone employment credit 

Nonconventional source fuel credit 

Income tax after credits , 

Alternative minimum tax 

Total income tax 

Total tax liability 

Total tax payments 

Income tax withheld 

Estimated tax payments.. 

Overpayment refunded 

Tax due at time of filing 



17,421,741 
16 
4 



383,016 
388.569 
120,289 
1,265,307 
1,424.973 
170.302 

1,236,314 
239,631 

806,333 

192.553 

52.765 

299.149 

1,202,068 

247,824 

318,757 

8,353 

214,430 

18,339 

54,527 

1.280.334 

209,715 

348,878 

1,981,045 

223,598 

394,597 

36,116 

1,263,435 

179,771 

55,116 

•3,966 

J.657.569 

417,903 

!,619,737 

?,313.597 

J.298.183 

10.013 

865.066 

1,729.733 

318.278 

1,462,668 

S,454,949 

1,897,550 

•4.003 

;,919,170 

393.793 

80,379 

J,486.474 
3,711 
4,873 

•715 
5,979,731 
66.830 
981,665 
162,715 
030,604 
819,152 
386,295 
085,954 
088,796 



406,729,675 

355,099,305 

4,208,762 

699,100 

2,826,291 

858,824 

2,054,265 

13.674,317 
-1,363,281 

10.381,020 

-330,031 

-167,515 

3,065,281 

11,299,926 

1,703,508 

1.836,073 

7,623 

3,866,078 

243,459 

-229,274 

2,803.125 

1,106,612 

1,074,381 

3,071,605 

301,506 

160,751 

296,183 

953,006 

199,057 

119,375 

•3,277 

36,096,904 

1,207,765 

10,644,078 

16,915.122 

4,210,670 

55,738 

3,502.595 

91,947.265 

338.906 

197,026,874 

6,128.166 

841,615 

•364 

3,191,975 

279,171 

115,293 

1,656,910 
19,653 
9,677 

•222 
28,737,889 
182,865 
28,920,785 
30,296,009 
47,933,334 
43,251,353 

3.511,360 
38.858,866 

2.871,138 



75.630 
60.599 
52,038 
1.114 
22,756 
11.949 



13,766 
•4,083 

19,684 
6,427 
•1,325 
•1,948 
21,662 

7,502 

6,472 

•972 

3,625 

•978 

•442 

•2,002 

10,644 

4.899 

15.497 

•948 

•932 

•157 

10,773 

•1,428 

•3 

29,878 
•6,020 
29,878 
26,872 
23,991 

4,433 
46.633 
•3,780 
48,058 
37,602 

6,643 

26,224 
•6,865 
1,677 



41,328 
•64 
41.337 
43,274 
55.668 
62,775 
12,349 
54,635 
11.450 



2,708.460 

1,443.704 

185.509 

15,364 

93,420 

9,833 



160.558 
•-13,054 

340.674 

-8,640 

•246 

•28,150 

299,911 

114,766 

77,657 

•-446 

58,567 

•48.057 

•9826 

•9784 

46,670 

16,015 

17,884 

•1,896 

•932 

•802 

10,500 

•947 

•22 

472.612 
•18.949 
172,326 
215.571 
65,174 

10,841 

331,094 

•3,213 

1,574,282 

31,700 

2,017 

13.963 
•8,145 
2,376 

•3,017 
•3 



279,362 

•1,561 

280,922 

293,807 

327,264 

219,316 

86,838 

149,688 

58,704 



66.041,378 
46,162,473 
26.448,142 

1.774,758 
11,677,606 

4.267,967 
222,977 

3,217,935 
963,235 

8,146,973 
1,626,245 
344,015 
2,623,238 
5,989,284 

1.524,666 

1,287,270 

248.277 

1,425,126 

267.831 

307,444 

2,169,158 

2,950,620 

1.518,911 

6,386,441 

1.171,051 

1.597,700 

207,704 

3.215,789 

822,719 

276,201 

8,169 

9.434,449 

1,833,175 

9,068.161 

6,391.339 

7,729.502 

30.732 

2,737,753 

45,147,989 

5,001,029 

42,918,468 

4.278,072 

78,499 

127,482 

684,466 

1,274,752 

1,033.114 

1,240,190 

19,369 

68,550 

457 

6,836 

41,844,917 

152,763 

41,849,634 

42,862,594 

49,746,803 

46,608,231 

4,907,342 

39,946.758 

12,193,247 



(12) 



1,292.766,805 

923.685,901 

60,618.441 

17,527.905 

40.936.869 

2.601 ,804 

2,872.637 

40.322.866 
-5.364.259 

98.721.665 
-2,943,269 
-766,003 
19,753,500 
77,118,377 

10.910.269 

7.290.890 

1,073,101 

23.397.250 

4.312,682 

-1,012,026 

6001,389 

17,994,519 

4.684,352 

11,188,564 

1.861,261 

808.966 

1.598.936 

2.783.244 

707,845 

375.245 

6,752 

129.682.486 

15.542,587 

41,033,230 

41,556,280 

19,775,345 

330,326 

14,481,587 

176,395,520 

6,357,174 

898.531.545 

2.453.147 

33,655 

24,558 

290,005 

704,832 

848,143 

202.205 

87.062 

140.422 

5,496 

5,608 

175,527,339 

978.182 

176,505.559 

182,842,607 

195.934,184 

149,962.844 

38,189,599 

32,473,655 

22,689,844 



• Estimate should be used with caution due to the small number of sample 
NOTE Detail may not add to total because of rounding 



returns on which it is based 



Basic Tables 1998 



37 



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38 



Individual Returns 1998 















Cr S f^ 'Di 

§ § 8 S 




5 RS?5g 22 


CO r- CD 

ro tr <n 
in CN 3 


CM CM ^rtcoS p^Tj-en 


CM « 


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c 


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r^ 


r- 


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cr 


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cr 


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cc 


CN 








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CO O CD to 1 








1 


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CT 


UD 


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Cn 


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r- 












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o 




















































































































































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0) 
















































































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oc 


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h- 


CO 




h- 


CD 


in 


$ 


(Ji 


a 


IT 


cr 


c 




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01 


Pv 


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en 


c^ 


X 


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CN 


CT 


c 


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CD CM Ot 1 


»^ 










^ 


r 


cc 


in 


r- 


in 


r-. 


s 




r-. 


C 


cc 


IT 




■^ 


m 


cc 


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c^ 


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CC 


r 


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CM CO CM oo 1 


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c 




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r- 


a 


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r* 


■^ 


1^ 


r- 




O 


^ 


■^ 




r^ 


(fl 


cc 


a- 




cc 


CN 




CC 


in 


ce 


cc 


P^ 




<r 


ij- 


pN 








o 




r- 




r- 




en 




CN 


o 


a 


CO 


o 


cr 


S 


g 


C 


cc 




1 






rs 


i^ 


c 


i 


p^ 


CN 




IT 


ir 




c 


CD <- 


h- 


Q> 










CN 


cr 


n 


en 


CN 


CO 


in 


in 




cc 


cr 










t£ 


01 


cc 




-n- 




o: 


c 


a 






CO 


N 




(fl 






a 


CN 








CN 


CM 


CN 


■V 


5 


(-- 


•^ 


c^ 






















(N 


rT 


Ti 


p^ 


^ 










00 






-^ 




z 




•n 
































r 


































<J5 




o 












































































o 










































































^ 




to 








00 


0- 


en 


O) 


cs 


(O 


in 


r— 


(D 




Ol 


in 


en 


CD 


01 


CO 


a 


a- 


o 




CO 


^ 


■^ 


CO 


CO 


ir 


CD 




3 


ir 


■q 


cy at 1 














eo 


s 


cc 


CD 


CO 


O 




CD 


CM 


o 


5 


CO 


r- 


r 


ir 


s 


u 


■q' 


a 


^ 


rs 


c 




in 




cr 


CD 


Cs 


c 




r- -q 




E 




5> 

3 
CD 








r- 




r-. 


00 


o 


£ 


CO 






r^ 


cn 


en 


■^ 




oi 


-^ 


o 


rs 


p^ 


CO 




cc 


r^ 


c^ 


IT 






IT 


to 






3 




3 


cr 


r- 


co" 




CO 


^ 


1^ 


CM 


CD 


n 


CO 












IT 


in 


CO 






in 




o" 


cc 


in 




": 


S 


■ s s 


i 






o 


CD 


c^ 


CJl 


CO 


CN 


■^ 


CN 


o 


O 


s 


ir 


CN 


5 


in 








•^ 




a 






o 




CD 


cc 


r. 


IT 


C^ 


c^ 






1 






a: 


■^ 


oo 


■^ 




CD 


CD 


r^ 


eo 


CO 


r- 


r^ 












CD 


in 


Ol 




CN 


CT 


p- 


Cn 


p^ 


N 


c 


CC 


o> 


5J 










U 




CN 


CO 


O) 


en 


en 


CO 


in 


TT 


o 


C^ 


3 




CO 




u 








n 


■<J 


in 


CD 


■^' 


r" 


o 


Cs 


3 




a 


P^ 


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*j 












CM 




















CO 


rv 


CO 



























n 


CN 


c^ 






CN 








f 






(S 


































































X 






E 








































































« 








































































h- 






c5 






to 


^ 


If 


CO 


CO 


CN 


en 


a 


TT 


CD 






CO 


CM 


CD 


CO 


to 




CD 


CN 


CO 


o 


CN 


T 


in 


CO 


CM 




in 


CO 


IT 


a- 


CM 


■a 






z 


o 






cr 


r^ 


% 




CO 


in 


t^ 


x3 


in 




r^ 


O 


r 


^ 


00 


O 


CN 




CD 


s 


If 




s 


CD 


OJ 




OC 




cr 


CN 


to 








1_ "> 






in 


to 


ro 


CM 


T 


in 


co 


O) 


r^ 




CN 


P- 






r 




C 


CO 


CD 




c 


CO 


a 






ui 


c 




to_ 


c 








in" 




n 


o 


(D 


o 


r*. 


CD 


in 


r- 


CO 


^ 


r*- 


CD 


in 


CO 


o' 


it 




o 


Ol 


CO 






r- 


co" 


CN 




in 


01 


in 


oe 


c 


1*-" 


« 








-Q D 






CN 




r*. 


(? 


CO 


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00 


en 


r^ 


O) 


'a 


S 


in 


in 


CO 


U 




CO 


CD 


p^ 


o 


in 


c 


o 


U 


Ol 


5 


s 


in 


IT 


c^ 










E ai 








ci 


^ 




O) 


00 


h- 


CN 




m 


O) 


CO 












CM 


■q- 


in 


in 


CD 


CM 




cs 


CO 






O) 














f 
































OI 
































to" 


i2 


ra 






z 






































































c 


o 
■o 

o 

V) 

c 












































































<u 

E 
















































































n 


f^ 


in 


CO 


g 


^ 


(D 


5 


o 


CO 


CM 




CD 




<j) 


CO 


(0 


CM 




O 


o 


r^ 


Csi 


CO 


^ 


o 


CNJ 


C 


in 


00 


^ 


c 


K 


^ 








r 


CO 


in 




CN 


r^ 


in 


in 


CD 




S 




CM 


o 


CM 


T 




CO 


CO 


co 


CD 




s 


CO 


o 






m 


r-. 


c: 


0) 


(A 

3 




c 


„ 




in 


c;i 


CO 


CO 


s 


•g- 


CM 


in 


(N 


^ 






P^ 


CD 


u 


Ol 




in 


en 




h- 


5 


01 


^ 




CD 


o 


CC 


CD 


V 


OJ 




o 


■^ 


a 


■<T 


CJl 




1^ 


in 


00 




CD 


CD 


in 




I--. 




CD 


cm" 




r^ 




CD 


00 


CO 


in 


n 


co' 


■^ 


in 




s 




cc 


Cn 


jS 


00 




1 








f 


CM 


cc 


CO 




in 


CD 




^ 


CO 


CD 


o 


CO 


in 






jr 


a 


CD 


n 


■^ 


CO 


? 


■^ 


CO 


CD 


c^ 


IT 


t: 
















ri 


■>T 


■<a 


CM 




^ 


CM 


CO 


■¥ 
















CN 


n 


CM 




Csi 


CO 


■^ 








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en 


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g 




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CD 


s 


CN 
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p- 

CM 


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n 

CI 


s 


s 




S 


p^ 


CD 
2 


CO 


o 


D 




CO 


T 




m 


(D 


CD 


CD 






in 




en 


o 


CO 


CO 


? 






CD 






CN 


CO 




CD 




CD 




CN 


0" 


CO 


CM 


c 
o 






2 




h- 




f 




CO 


CO 


00 




CO 




o 


CO 


CD 


CN 












iP 


CO 


CN 


s 


r^ 


cm"^ 


Q 


q 


CO 


u 


CN 






to" 


>- 

(U 

c 
o 






5 




CM 


■T 


CO 


^ 


■^ 


CD 


5 


CD 












s 






CM 


■^ 


CO 


CD 


^ 


CO 












OO 


U) 






















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■^^ 


























V 


E 












































































2 

3 


1 












































































O 














































































(0 


« 












































































M 


g 












































































C 


T3 


T3 










































































w 


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HI 










































































3 


cn 


W 

o 


c 
































































Q 










OJ 


1 






































03 

E 










^ 




j 




^ 








^ 




1 






"o 

0) 


9 








g 




§ 


^ 


1 








o 








2 


J 






E 


E 


E 




8 




E 


o 






e 




o 


< 


y 


Ol 












1/ 


o 


in 


o 


o 




in 


c 














in 


o 


i/i 


o 




O 


in 


c 










« 


1o 


</i 






7 


If 

£ 

c 


§ 


o" 




CN 
M 

a 


CN 
M 

a 


CO 

tfl 







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03 


V 


ff 


it 


o 

E 
5 


a 


. g 


O 


a 


^ 


S 


ro 


0} 


in 

a 


0) 


w 


tc 




a 

T3 


5 


E 

3 


*s 








1 




in 
tfl 


OJ 


■□ 


■D 


■□ 


■□ 


XJ 


■a 




X 








1 

X 


w 


a 


X) 








■o 


TZ 


"D 






c 


C 








(D 










1 


T3 


c 


c 


c 


c 


c 


c 




c 












■a 


c 








c 


c 


C 






3 


3 


c 


J3 


T- 


s 








1/ 

E 

: 


C 
3 




3 


D 


D 


D 


D 


^ 


3 








g 


£ 


a 


c 

3 


3 


3 


^ 


o 


3 


" 


3 


^ 


E 


o 
o 


E 


c 


0) 


w 
3 








"C 


1 


g 




^ 


1 


1 










8 


8 




g 


_c 


• ? 




§ 


E 


g 


8 


g 




E 




o 

o 


o 


^ 


E 


ra 

K 

ra 


£ 


CTI 








*• 
E 

5 


Ct 


3 


o 


o 


in 


o 


in 


o 




5 


in 


o 


2 
> 


ni 


3 




O 


in 


o 


in 


q' 




O 


in 


c 




c 


^ 


ra 


< 










c 

Z 


w 


in 


w 


w 


CN 


a 


CO 
M 






m 


CN 
W 




w 


1 


m 


in 


vi 


w 


3 


& 


s 




in 


p^ 


« 


(/ 


(/ 


M 


1 

z 





Basic Tables 1998 



39 



CO fN fO 



m IT) r- 



Ol CN CN CM 

CO in CM CO 



I/) CO m CM 



CO 1- -^ 



JM o i/l 



s S 



(D CO cn CD 

co' o) in o)" 



CD 1- in 
CO •- 



en in CD CD CM 



CO CN n 



in m CD oi O) 
CM in o »- 



01 CO CO c^ 

CN in' CO 01 



2 S 



8 S 



CO CO n 



CO p p T- in 



s ? 



01 to CM en 
<j) CO h- r) 

O CD (O U> 



5 P 



s ;: 



s s 



tN CO n 



CD tD CN in C71 



p r^ 



r"' r :: 



(D to OJ m 





CD 






c 


T 


a 


(J) 


b 


r-i 










c 


t 



8 S 



in' jp 



rt rj 



f^ CN 

CO cN 
pi- p 



$ := 



oi oi n 



^ CN (N 



oi in in in 

CO (Q CO C71 

in in in CO 

So' CD en' 

r*- cJ> ci 

T- CN CM 



■.- tN 



CN ■<- n 

SOI ■^ 
T OI 



in n (N o) (D 



J- p to ^ 



CN CO CO 



5J £• 



oo in T- if) m 



CM n CM oi 



to CO »- ID en 



d CO CO in 



s r 



r^ jD 



n in CD m 



rj fo n ■•- 



O) oi oi n 



n CO 1- 



CD O T- 



z 



CO CD tN CO 

in -r-' 04 co" 

CN CO CO CN 



m O) CO 



CO ^ 1- O 

O <D CO T- 



s s 



in o) (N T- 



in CO in oi 



<- '- ^ 



tr "J 

w 3 



° S 



O (O fO CM 00 

ro r-~ o in »- 
CM (D to T CO 



«- CM en 



8 S t 

CD in -r- 



•- CM ID 



lO CM tN CO 



t- ■.- in 



§ 2? 

z 



? CM 



CM 


in 








TT 








in 


n 


to 















cn ^ in in 



in S 00 CO 



■^ ■.- 1- CM 









CN CO m ■•- 

(N CM CM (O 



CO m ID 



m CO in 00 o r^ 3 

CM T- oo O to CN O 

CN m ^ CD •- <- <- 



CM in in CO 



r^ «- CO CM (O 

in CO CD f^ CO 

O) OO CD »- r«- 

o" ^" co' r-" r-' 

T- cji CO r- ■^ 

■>»■'- V '- in 

cm' in" in" co' o" 



r^ (N O) r^ 

co" O)' co' T-' 



8 


£ 


o 


s 


o 


;: 


CM 
OO 


£ 


s 


CO 


% 


i 


§ 


CN 

in 





o 


o 


o 


a 


o 


o 


o 









8 8 



8 8 



o ^ ,n- - :^' 



8 8 

O O 

^ in 






8 8 8 

•- (N in 



1- w w 



8 8 8 



4A to (A O 



»- CM in 



40 



Individual Returns 1998 





Q. 










« 


•q-Oh-in inocji- 


CD CD ■^ CD '- 


CD 00 O 


TCNino con-q-CM-o- '- 


o 




^ 


ID O 1 












O 00 


cof--^rsi cDinr-T- 


CO CO CT) ^ I'-- 


r- m CD 


(D CO CM CD ^ 


CC 


o r- in ro Ol 


f-~ 


CM 


^ 


m 














N ■^ 


O) vO (J) 1- 


CD CO CN ^ 


CM OO CD CD CO 


CD ^ 




CM r^ CO (D <x> o co_ cD_ CD f- ro 






O) O^ 1 




W 






CO 


V ■^' 


in 01 ai in ^ 


m T- t 


co" r-" T-' (£ 


CO 


co" CM co' 


CD OO O O Ol CO *- CD •- 






Ol 




CM 1 









< 




■V 


CO CO 


CD in in T- 


O O CM CO 


in OO CO O OO 


^ 00 CD 


■.-nor- ooiocDCMT cor-- 


■C 


to 


■<T O 1 




c 


c 






T-_ If) 








CM CO CM 


O T Ol in CM 


O *0 CI 














CM CN O ■V CD 


■<r 


CM 


CD 0O_ 1 




■c 








in ^ 




















1— CO r— CO 


cm' fo" 


















f- •-CO 




cd' 
















00 




























CO OO 




























CD 




1 


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CO CO 


CN o o ^ 


■^ 


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in CD CN in CD 


Ol in CD 




CNcom g-cn^-ocD cno 


CM 


CD 


CO CO 




c 


t/J 








O) o 


T i- 


CC 


in CD CO 1- 


CD 


T- (D CO 


CI 


■^ CD r- c. 


CD 1- 1- Lf 


•r- 


CO 


in 


CD 


CD CN 






0) 


c 




CN 1^ 


r-inOcD cNCotoo 


01 


TT in h- 


CM »- r- 


ocMcnco cDOiCDor-. i^cd_^ 


CM 


CD 










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3 


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O)" ^ 


in T- 


OO CD CD »- 


Cj 


r^ CO ■^ CO 


CM a> 


cn" o" cn" co" cm" cm" t" r-" ■^" in cm" 


■v" 


co' 


cm' ai 








E 


2 


0> CM 


CNJCO'^T rococor- 


Ol CO OO 01 CO 


CD O 




cMCNn cocococDCD coco 


CI 


CD 


CD CO 




0) 




zi 




r» 






















CM ■■- 




r> 




















CM 












Z 




z 






■^ 
































^ 




































^ 














































































eg 








tn o 


r- O O) ^ 


CD in Q CD 


T- ^ C£ 


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in 


in (0 CO 




CDOOl OOiD'^CD i-r- 


CM 




CD a* 1 




2? 


CO 


§ 






Oi r~>- 


CNOor-CD tD»-r*-r— 


r- CD O cO CD 


h- rt -j 

CM O CD 






CD CD r»- in CD T- 


CD 


(O 


r- in 1 




£ 


(O 




3;^ 


'^. r- 


cNCNjinoo inr-r-o 




CD ci in f-. 




CNincD incor—oco cmco 


■* 


CO 


o> ^ 1 




o 


■o 






r«.' CO 


r-" o" en" T-' o' CO co" co" 


in" ■^" cd" ■^" ■r-" 


in" ro' cm' 




ut" a>" O) ■r-" co' ro' co" ^" t" ■^" 


CM 






■<» 




1 


£ 


E 




n CO 






JN '- 




CO CM 


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in TT o 




in 












ro CM "^T T- 


in 


T 


o 


Ol 00 1 




to 


< 






<a ■^ 
























































CD ^ 1 




^^ 








T-" 






























1- 


































tf> 


CO 
r-- 












































































p 

E 


UD 


"o 


£ 








































































£ 








c^ ■<- 


cDi-incM cococncN 


T- CO CO h- CD 


CO (O CO 




CD-Cro r-OcDCOO CD^ 


CM 


CO 


o a> 






■^ 


0} 


uT 


OO in 




C71 in CO m CM 01 m 




co r^ r^ CM 


CO o -^ 




CO Ol ■.- 


CD r- CD TT 1^ CM CM 


in 




CM f* 




6) 




E 

z 


3 


2;^ 


o» -q- 




CO o CD CO 1- in en 


1^ o r- <- 


o 


r- OO 




cnoDoD Tj-r-incDCO or^ 




o 


r^ r-_ 






E 

o 


2 






^ 


ID co" jNj" jr" co" oo" cd" 


ro' -q-' --' o ■^' 


in' o" 




p jN • 


CM CM OO cn ro -^ t- 


o 


^ 


in" ri 




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IT 


r-- T- 


■^ 


r- CO CT 


r- 


01 CO in CM >- 


^ O CD 


O C£ 


roin O'^CM'-cM roco 


CM 


CO 


t>i a> 




9? 










<0 CO 


h- 


CD CD CD CO •- 




■C 




CD in CO ^ 


O fM O) 


cnoT-ro cDCDincM»- 


in CO 


CM 


■^ 


o -» 




£ 


o 


c 

< 






r- CO 




T '- 


r- 


00 CD CD CD 


CD CD in CM ^ 


CD in ^ 




CO CM CD O CD O 1- 


r- 




CM 


CD CM 




o 


"5 




^T 


f 


^' 


^ 


^a-* o" tc 


r-" cd" c 


OO 


CD ■^ 


T^ T- 


o 


cn" 6\ CO 


T^ CD CD CO CD CD o in in O CD 


co' 


cd" 


t" ■^" 




E 
o 






3. 


c 




in CNj oi <3i r*- ^ 


CC 




CM in in CD ^ 


CD «0 CD 




ini-"V cDcococMin ro^ 


CM 


CM 




ID 




r-' 








csj 




CO ■^ 


in r- CD IT 


00 


C31 in (31 CO CO 


CO o^ cn 






CM^ ^incor-~co inoo 


CO 


ro 


CO o 










u 


co' 


















t' t ^ in' 1— 


r- 


CM 














1- T- \T ■^ r- 


in 




r-' V 




c 
en 








o 






















■^ '" ■^ 


■q 


o 






















*" 




^ 


■* 










































































TJ 


E 


CM 


o 


1ft 




O) 


o 


CQ 


CD CC 


? 


O (D 


s 


o 


T- r^ 00 r^ O) 


tC 


CM O 


cMCM'^co r-coin'^in cdcd 


CD 


T- 


in 1^ 













f 


r- 




r- 


cc 


CD CC 


CM 


o ■^ 


CO r^ 


CM 


CO O CM 


cDin'^T cocNOCDr- coco 


■n- 




T- <o 




10 


1 


f) 


r 


co 




r- 


^ 


CC 


h- 


r" 


CD 


CM 


in CO Ol o r- 




o> ro 


T in CM CD CO CD (D O CD CM CO 


OD 


CD 


h- <o_ 


a 




E 


3 






to 


O) 


cr 






in cs 


in 


co' 


co' r- 


CO OO ^ 


co' T 




CD in CD CN CD CO i- 


CD o r~- to 


r-' 


^' 


cd" to" 




o 


2 




M 


CO 


n 


y: 




c\ 






■c 


o 


Tf O CD IT 


r^ 


in T 






T-inO CDCDtOOl^ OCD 


in 


r- 


I? 


00 


—I 


Z 






1^ 












^ 




CM 


CM 


■^ CO T CM 




;5 












CM ■r- Tj- CO -q- 


CM 






CM 


SI 












CN 


^ 


~ 


r^ 


CD 


in 


■^ 


f^ 


CO 




r-- 


r- 


3 


CC 


h- 




h- 


CO 


OO CN ■.- 


co incoincoco cnco 


T 


co 


o in 












r 


o 






in 


a 


<T 


C\ 


in 


h- 




IT 


o6 CJ- 


r-- 


CD 




CM 


CO in r-. 


CD t- 


1- CO CO CM CD CM 


CD 


CD 


CO o 








CN 

2;^ 


(* 


CO 






00 


c 


Cm 


o 


CD 


C 


•^ 


r^ CD 


CO 


ro 


o 


O 


CD 00 CO CM -^ 


CO CD CD ro O CD 


CD 


ro 


■^ V 


O 






O 




r 


cm' 


3 


CO 


^ 


o 


cr 


CO 


CO 


r-* 


cd" c 




CN 


cm" 


r- 




cn 




r) -c 


oo CO r- 


CD in O CD 


co" 




CD T-' 


w 




Q} 


E 




X 




CD 




CO 


<T 


CD 




CM 


CJ -^ 


CD T- 


o 


Cm 


in 


r- 


CM CD C^ 


in c- 


r- 


c 


CT 


•q- CO CD 


in 


CD 


CO trt 


c 


i 


< 






? 






■C 


5 


CD 


cr 


CO 


^ 


CO 


IT 


CO 


ir 


CD 


CO 


CD 


■o 


■^ 


* 


CM r- 


CD -^ 


ro >- 




O CM Tf 


r- 


r- 


in 00 


o 


O 








a 
















CN 


CM 


CC 


■^ 


CC 


■^ 




CN 


IT 
















CN 


CM CC 


■^ 


CD 


■^' 




cm" cn 


n 

o 




3 








■^ 
































n 
































*- 










































































Q. 



o 


w 


o 


to 

E 




n 


r— 


CO 


CN 


CO 


^ 


CD 


O 


^ 


CO 


CO 


o 


(^ 


cn 


o 


CD 


u 


CD 




cr 


8 


IT 


CD 


c 


r^ 


XJ 


C^ 




in 


CM 


h* 


r>- 00 










X 


CO 




^ 


01 


CO 


in 


r- 


o 




^ 


CN 


CD 




Ol 


cn 




n 


rv 


■^ 


■<: 


Ol 


in r^ 




<r 




CM 


(D 


CD 


P^ CN 








Z 







IT) 


o 


CO 


in 


O 


CSI 


CD 


CM 


■^ 


Ol 




CO 


oi 




CD 


5 


CO 


ir 


c 


C 


c^ 


Ol 


C" 


CD 




□ 




to 




t^ 


CD in 









3 


T 


r 


o 


CN 


o 


CN 


n 


CM 


CO 


o 


ro" 


CD 


CM 




8 


ro" 


^ 






cc 


■^ 


CD 


r^ 


CO 


ir 


■ •& 




in 




cd' 


i 


co' 


■n-" CM 






"S 




n 


a> 


CD 


r^ 


CD 


OO 


CD 


CO 




CN 


in 


a 


■^ 


CM 




M 






Cs 


rr 


CD 


f- 




CN 


in 


CC 


■^ 


CM 




OD 


«) 

ro 










U) 




















CN 




CN 








<- 




















CM 




Csl 










5. 
3 












o 


■^ 


O 


~ 


S 


OD 


r\ 




CO 


in 




o 


r^ 


CD 


o 


o 


(O 


(D 


c 


r- 




CO 




o 


cn 


O 


o 


o 


CD 


Ol 


s 


in r- 






c 






n 




CO 


O 


CD 


c^ 


r-. 


CM 




CD 






■^ 


3 


in 


CO 


CN 


CM 


^ 


CN 




CC 


CM 


CO 


a 


CD 


fw 




n 


fv 


r* 


o 

0) 










1 


u 


5 


■^ 




in 


00 


CO 




CM 


CD 




CO 




'ij 


o 


r 


CO 


CD 


CO 


(D 


Ol 




CC 




Cs 




a 


O 


r--^ 




f^ CM 






1 






fe" 


s 


in 

o 


3 


00 


h- 
^ 


o 

CN 


S 




1^ 


§ 


s 






;^ 


g 


"4 


S 


g 


a 


Ol 


r 


■& 


a 


a 


8 


cs 


3 


8 


s 


^" in 

CN 1- 


s 










O) 


O) 


r^ 


r^ 


O 


00 


T 


r 




00 


CM 


m 


en 


O 


CM 


CD 




•^ 






CD 


o 


00 


h- 


h- 


r^ 


r^ 


S 






CM 


CO at 


(0 


p 










r^" 


'- 


<- 


CM 




CN 


CM 


CO 


CM 


Ol 


in 


r^ 


CD 


cm" 


CM 














•- 


'- 


■^ 


CN 


CD 


in 


r^' 


co' 


cm" 


CM ■*■ 






Q. 

3 
















































































































































1 




o 


o 






u> 


(O 


^ 


in 


O) 




Ol 


r^ 


in 


CM 


'O' 


CO 


s 


a 


in 


o 


w 


CD 


IT 


r" 


O 


CO 


Cs 


r-- 


Cs 


t 


TT 


"5 


3; 


o 


T 


^ u> 










in 


o 


CD 


CD 


in 








CD 


r-- 


o 


CM 


in 


CO 


T* 


in 


c- 


n 


CD 


01 


•& 


cn Cm 


c 


r- 


ir 






p. r; 








E 

3 

z 


oT 


If 


^. 


CO 


S 


CD 






5 


O 


co 


c\ 


■^ 


r- 




CM 


CM 


r*- 


■n- 


CC 


■^ 


CD 




■^ 


T 




IT 


'j 






CM 


CM tD^ 








3 


(^ 


f 


r>^ 


CO 


CO 




CD 


3 


CD 


TJ 


in 


CD 


CO 


CO 


CO 


in 




oc 




CD 


r^ 


CD 


^ 


■^ 


(C 


o 


c 


O 


r- 


co' 


CM 


in 


r-' TT 








O 






(ID 


t: 


h- 


a 


in 


^ 


r-~ 


OO 




o 


CD 


CD 


CO 




U) 




Cm 


IT 


Ol 


Cs 


-<: 


c- 


CD 


CC 


CN 


c 


s 


CD 


CO 




r- 


























CM 


CJ 


U 


n 


^ 
























Cs 


CN 


in 


■^ 


T 








u> 














00 




in 


CO 


CD 


CO 


S 


O 


CO 


CO 


t^ 


T 


Cm 


CM 


01 


Ol 


Ol 


CO 


^ 


Ol 


■C 


CN 


a 




CD 


IT 






01 


■^ 


n 


3L 


o> 














m 


^ 


s 




a 




■^ 


CM 


CD 




r^ 


00 


CD 


CM 


CO 


CO 


CO 




in 


CN 


c 




c- 


$ 


CC 




^ 








CO Ul 1 








c 








CN 


(D 




■c 


CN 


■T 


r- 




-^ 


00 


r- 


CM 


CO 




a 


o 


cr 


CD 


CO 


00 


in 


■q 


CC 


r-. 


c 




in 


in 


^5. * 1 








3 




ro 


r» 


CD 


CD 


CD 


3 


CD 




p— 


O) 


<d" 


ig 


CO 


CD 


CD 


CN 




f 


in" 


c- 


a 


CD 


CN 


CD 






IT 


ro 


CD 


^ 


ai 


3" 




n 










CO 


CM 






CO 




^ 


CO 


CM 


CO 


o 


If 


3 


OO 


CM 


m 


o 


cr 


CD 




n 


CD 




O 


r- 


O 


Cs 


to 


CO r^ 






C 






^ 


p 






S: 


CD 


CN 


r^ 


CD 




ft 






tp. 


P^ 


a 




Cs 


CO 


CO 


■c 


h- 




CD 


h- 


CO 


C 


U) 


CO 


r^ 


ro »o 















CD 




CN 


o 


Cs 


CO 


CN 


CD 


r«." 




Q 


cj: 


CO 




CM 


<71 










CN 


CN 


Cs 


CO 


CD 




O 


CO" 


rs-T 




cm" 0> 




2 

c 
o 


CD 
O) 








5 




















CM 


CM 


TJ 


in 


■C 


CM 
CM 


«o 




















CM 


Cs 


T 


in 


T 


CM 
CN 




5. 

3 


O 


E 




h- 


cn 


1 


CM 


3 

CD 


in 




r- 


in 


CO 


Cs 


O 


<T 


CO 


cn 


CO 


00 




c- 


■^ 


CD 


o 




? 


CO 


CC 


CD 


a 

cr 


r~. 


CO 


^ 


r- 


« 










Z 


fC 


O 


s 


a 


g 


s 


co 


CO 


in 


IT 


in 




S 


CM 
01 


a 


fi 


3 


§ 


3 


CO 
CN 


CO 

CD 


CO 


CC 





O 


CM 

in 


CM 


s 


3 S 








D 


CO 




00 






OD 




o 


r^- 


CO 


^' 


o 


in 






co' 


CM 


c 


cn' 


CC 


r. 






Ol 




CM 


CC 


■^ 


Cm 


§ 


S 


CO 


CM O' 








s 




s 


to 


^ 


g 


in 
en 


CD 


s 


CO 


s 


1 


CO 

1^ 


00 
CO 




£ 


ro 

CM 


■^ 






g 


a 


CO 

CO 




3 


■«; 


;^ 


5 


r- 


CO 


ro 
p 


to 
CM 


n 


<o. 












c 




^ 












^ 




n 


CN 


C" 


^ 






OC 
















T- 


r- 


ro 


CM 


n" 


1- 






T- 














CN 
































^ 






























^_ 




■a. 














^ 


s 


r*- 


in 


CN 


in 


CO 


in 


CN 


CD 




CD 




CO 




O) 


h- 




CO 


r 






cc 


to 


o 


in 


2 


CM 


in 


0- 


o 




1 




§ 




1 


u 


s 


OD 


g 


o 


O 


o 


CD 


CO 

1^ 


S 


s 




§ 


5 


s 


CM 
CD 


8 


P 


g 


u 


in 


? 


§ 


3 


CO 

in 


s 


S 


CD 
O 


CD 
CD 


ir 


(O 




r 


W 


1 




rt 


co' 

CO 




CD 


in 

CO 




CN 


^ 


a 


in 


5 


s 


s 


a 


m" 

s 


o 


0( 

5 


oo" 

CM 


r 




r 


? 




=" 


a 


in 


CO 


Ol 


S 


in 
1^ 


co' 
CD 

in 


? 

n 


s 




a 


o 








to 






























ro 


in 






























ro 
















































































r 
o 

n 


CO 


o 

E 


E 


in 


s 


fO 


CO 
CD 


CD 


n 

CN 
CN 




in 


CD 

a 


i 




i 


3 


CO 


in 

CD 


s 

oq 


(N 

s 


00 

in 
e 


a 


S 


CD 


CO 


to 

CO 


CM 
CO 


CO 
CO 
CC 


s 

CO 


cn 
r- 

OD 


CO 

in 


CO 
CN 
CO 


CO 

to 


cn 

(D 

CO 


CD 

3 


3 


s 






3 



— 


If 


III 


OO 


CD 


CD 


r^ 


■^ 


r= 


CM 

c 


co' 


§ 


CD 
CO 




O 

CD 


CM 


CN 


(O 




in 


in 


p 


JT 


r^ 


r 


CN 


■^ 


00 


cn 




s 


CM 


ro 

CM 


cm" 

CM 




Z 




3 

z 






M 
































n 






































8 










i 














, 


j 




o 




S 


i 






! 


















o 




^ 


8 

O 


1 




7 








c 










8 




g 




§ 




8 


J 


§ 




fl 




o 

8 










E 


E 


o 
o 


o 


i 


§ 


P 


(U 


o 






U) 
















in 


o 


in 


o 


o 


o 


in 


c 


Cm 






ff 


w 
E 

3 






ir 


O 


in 


o 


o 


9 


in 


o 


CM 





■D 

C 
3 

8 

O 




m' 






o 

O) 
T3 

Q) 

f 








i 

C 

H 

1 


O) 

0) 


in 

M 

a 

X 

c 


O 
M 

1 


3 


CN 
M 

a 

X 

c 

3 


Cm 
w 

a 

C 
3 


CO 

w 

a 

c 

3 


a 

OJ 
"O 

c 

3 


in 
w 

<u 

"D 

c 

3 


q 

c 


M 


tfl 

E 


E 

CM 




o 

E 
o 

E 


1 

£ 

3 

t 

O 

z 


1 


O 

w 

1 

c 

3 


oi 

I 


CM 
M 

1 

3 


CN 
W 

T) 

C 
3 


to 
a 

■D 

C 


'a 

C 
3 


in 
w 

3 


w 


m 

a 
■c 

c 

3 


1 

3 

o" 


w 

o 
o 
o 
o 


5 
o 

o 
o 


E 

3 

to 

X 
2 

c 
o 






O 









1 


01 

o 

z 


3 


a 


O 


in 




in 


o 

CO 


O 

s 


o 


in 


O 


1 
> 


w 


in 


o 
tfl 






in 

CM 


O 

ro 


O 
■^ 


I 


in 


o 

«9 


o 

CM 


m 






w 








4 
































1- 
































z 


1 



Basic Tables 1998 



41 















OO (D 


N. 




CO 


CD 


r-- 


CN 


T 




^ 


CD 




^ 


in 




r- CO 


CD 


o 


•V 


CD 


CN 




CO 


to 


o 


CO 


to 


p^ 


CD 


CO 


r* 














Ol CO 




s 




-C- 


CO 




CM 






CD 


oi 




in 


to 


fO CO 


3 


h- 


CO 


in 


tD 


CD 


N- 


r- 


CD 


CD 


h- 


CO 




r^ 


to 








D 








o 


r- 


o 


m 


CM 




CD 






N. 


CO 




CO 


■T. 


CO ^ 


tD 


T 


CM 


CM 


in 


in 


CO 




CO 


en 




5 


o 


oo 










CM 


o' in 


in" 


iri 


CO' 




O 


CD' 


CD" 


s 


r-.' 


to" 


to' 


8 


co" 


h-" 


(m" to" 


o" 




Ol* 


iri 


^' 


co" 








p-" 


^' 


CO* 


CM* 


co" 


tc 








< 




tD 


m r- 


en 


CD 


5 

CO 


to 


CD 


■^ 


in 


■^ 


Ol 


o 


CO 


(Jl 


00 T- 


T 


8 


to 






r- 








p- 


r-~ 


01 


CO 


en 


to 












V> CO 


en 


o 


to 


CD 


CO 


CN 


r-. 


CM 


CD 




r-^ 


o 


1^ 


ro 




CM 


o 


£ 


co 








CO 


o 


to 


o 


p-- 


CM 












o" 




h~ 


in 


O) 


cn" 


in" 


o" 


to 


r— ' 


co' 


f^" 




cm" 




Ui 




CM* 


o* 


a> 


co' 


iri 


01 


to' 




n" 


p— 




CM* 




iri 














00 














CO 


CM 


in 


CO 


to 








to 














CM 


CM 


in 


ro 


CO 














CO 

X 

ra 

1— 








PJ 






























CM 














































^"^ 
































""^ 










^"^ 


^"^ 




















*o 






h- r- 


tn 


(D 


o 


CM 


r- 


■c 


CO 


^ 


CM 


r^ 


o 


O 


T 


CO 


CM O 


r- 


P- 


^ 


•^ 


to 


■^ 


CO 


o 


^ 


■^ 


o 


o 


CO 


CO 


to 




(1) 








c 


> CD 


to 




S 


CO 


O 


s 


CD 


■^ 


8 




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Individual Returns 1998 



t '§ 



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Basic Tables 1998 



43 



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D 


U)' 


co' 





co" 0' 




in" CN 


CO* 


i 


s 


0' 






0' 


co" 


to' 




cm" 


CO* 


co' 


s 


rj" 




00" 




in" 


00" 






0" 


cd' 


o~ 








£ 




PI 







CN CD 


i 


s s 


h- 


s 




in 


in 


(N 


CN 




CN 


Rl 


in 


s 




CO 


CO 


^ 


CO 


CN 


in 


in 


CM 










D 








CO 


h- 








CM 






(O 






in 






r-._ 






(J) 


CO 


CM 






in 








z 






M 
















■^ 


'" 


cm' 












0' 
















*" 


'" 


cn" 












'" 












(71 


en 


^ 


l£ 


ro 





r- 


i 


cn 


^ 


CO 





5 


CN 


r-^ 


CN 


r- 


cn 


cn 


CO 





00 


CM 


to 


CD 


^ 


ro 


tD 


cn 




h- 


r* 






c 






<D 


en 


CO 


s s 


CD 


s s 


CD 







CO 


4 


in 


CN 


r- 










r- 


00 


■^ 


l~- 


to 


in 







(N 




s 


tN 


0> 






:: 






« 





■^ 











CM 


^ 


&) 


CO 


CO 









CM 


to 


in 




■n- 




in 




CM 


^ 


CO 


to 


■V 




•E c 


o 

E 




V 


in 


s 


id" CO 
CO 


5 


r-" r^ 

3 5 


i" 


cm" 


00" 


8 


(D 


co" 

CO 


^ 


CO 


CN 
CM 




^ 


■c" 


co" 

CO 


i 


i 


s 


g 


in" 

CO 


co" 


s" 


to" 


s 


^ 


co" 


a 




V o 


< 






00 








5 


5^ 


Ol 


m 








o> 






■c 


cn 






CN 




CO 


■5^ 


cn 


m 








00 










to 








CN 


CN 


T-' t-' 


cm' 


^' 


CM* 












cm" 










r-' 


^' 


^ 


cm' 


,- 


cm" 












co' 




o 2 








'" 
































■^ 




































Q. 0) 

D 8 


o 






CN 




CM 


CO O) 


in 






CM 


CM 






CO 


CM 


^ 


u> 


en 




CN 


CO 


to 


00 


cn 


in 


CO 


CM 








CN 




s 


to 




1 






(D 






m -q- 


CO 







S. 














cn 


in 


r' 








^ 


CM 


ro 


00 


IN 




cn 








£ 


a 




t 




in 




CO 


■^ 


CO 


CO 


CO CM 












£ 


in 


r^ 


tn 






00 


^ 





r- 


in 






CD 





CO 


in 


r^ 









E 
z 


O) 


cm' 


h-.' 


r^' 


0' co" 


^' 


co" co" 




0* 


co' 


cn' 


to" 


cn" 


CN* 




|C 




jr" 




CD' 


CO 





to* 


01" 


to" 


to" 


cn 


CD 


cm' 


cm" 




to" 






■5 




00 




CO 


CD ^ 




00 TT 


s 


CD 


CM 


CN 


CO 


CN 






n 








in 


cn 


r^ 


00 




in 


(N 


CN 


CO 


CN 






CO 

















(£ 





CO 


CO in 


r- 





CO 










CN 






CM 


■n- 


■^ 


■^ 


■^ 


CD 


r-- 





CO 










00_ 










'^" 




















*" 












m* 




















■^ 












•" 














n 


CS, 




t^ 


CO 


<Jt 


r- in 


<J) 


T 


cn 


CO 


•q- 


h- 




^ 


^ 


in 


CM 


g 


CO 


CD 




cn 


cn 


co 





cn 




CD 


^ 


CO 

















n 




01 




in 


(N 


CD CO 





CM 


cn 


CO 


s 








s 


r— 





cn 


CO 


■v 


00 


CM 




cn 


CN 


■^ 







in 








c 

1 






00 






(C 


in 


CO 


CO -T 






in 


CO 


in 


CM 




O) 


■^ 




■c 


in 


CM 




in 


in 


CD 


in 


to 


CM 


r— 




CO 













<N 


01 


ID 


c 


co' 


cn" 


o" cn" 


in' 


r-" 


co" 







co' 


co' 


lO" 


to" 


r^ 




to" 


CO 


cn" 


■^" 


h-" 


CD* 




n" 


in" 


cn 


cn" 







m" 










2- 


■<T 


r- 


CN 


c^ 





CD 


cn 00 


s 


cn 







00 


■^ 





to 





CD 




CO 


CD 


CO 


S 





cn 


s 


cn 







■T 





CD 


CO 












r^ 


10 


CO 


(D 


r^ 


CD 


h- 00 





T 


en 


CN 


cn 


■c 


CD 


(N 








CN 


T 


00 


CN 


CO 


cn 


CN 


tn 


■^ 


to 


in 












«r 


CO 


















CN 
































CN 












m" 






o 

0) 








































" 
















































































































Z 
















































































o 


« 




fM 





s 


CC 


cn 


S 


cn CM 


cn 


CO 


fO 


$ 


CM 


in 





cn 


oo 


h- 


cn 





CN 


cn 


CN 


^ 


«■ 


cn 


in 


r^ 


03 


r^ 








3 








1 

E 

I] 
Z 




to 


CD 


r- 


s 




cn 


00 










CO 


-T 


00 


K 




^ 


CN 




to 


r- 


r- 




3 




CM 


IN 


cn 


to 


ro 








D 


m 


h-_ 


rvj 


Tj- 






CO -c 











CD 


to 


r- 


to 


tn 


in 


in 


5 


CM 




CM 






r-- 


CM 


m 


r^ 


CD 










a> 


00" 


co" 


in' 


f^ 


fO" 


in" 


in in" 


CN 


0" 


in" 


co' 


CD' 


co" 


co' 


in 


in 




■^" 


^ 


00' 


01 







00" 


■<T 


CN 


CD" 


ro' 


ro' 


isi 


to" 








0) 








■^ 


r^ 


00 


CJ) 


CD (7) 


CD 


■«T 


cn 


CO 


CO 


CO 






00 








CO 


to 


to 


tn 


in 


to 


cn 


00 


CO 


CO 






to 












^_^ 




















CM 












o_ 




















CM 












to 




E 

Li. 




























































































































































„ 






m 


O) 


00 







8 

CO 


CO CO 


00 


in 


CD 


^ 


CM 





r*. 


CD 


fO 


ro 


O) 


CD 


CO 


CN 


,_ 


in 


CD 





in 


CO 


CO 


CO 


^ 


'? 


to 








c 
o 

1 




CO 


m 




CN 


s 




5 


CM »- 
CT) 00 


O) 


CN 


s 





•n- 


co 


CO 


S 




ro 
00 


s 


in 

CD 


s 


8 


CM 


CO 

in 


00 

CO 


s 


s 


s 


CO 


g 


in 

CN 


5 








i 




m 


s" 


s 


s 


ffi 


S 


in 
00 


? 


s 


5 


0) 

s 


CT)' 


in' 

CN 


0* 


cm' 


cn* 

CD 


m" 
in 


in 

3 


CD' 


in 


cn 

CO 


cn" 

CM 


00" 


1 


cn 


§ 


s 


0* 

r— 


s" 





CM 


cn" 
to 


in' 

in 


co" 










00 


CN 




CO 


CO 


to 


n 


CO 


CO 


r-- 




CN 


T 
















CM 


CM 


p»- 


r-- 




CM 


■^ 


»- 


i~ 


to 












00* 




















■^^ 


'-* 


'-" 








k' 




















'" 


*" 


*" 








^ 






c 

z 


o 


E 




PI 


CD 


CN 


in 


r- 


in 


n 


CD 





r>- 


^ 


in 


CN 


CN 


cn 


CO 




s 


00 


■q- 


CO 


in 


in 


CM 


co 


CO 


CO 








r^ 


CM 


in 








<u 




CO 


r- 


CO 


CN 




CD 







in 


s 


CN 





r^ 


^ 












CM 


CO 


cn 





r^ 


CM 


«5 




5 


r-- 


CO 








H 








Z 


D 


CO 





TT 





CM 


r^ 







CN 


h- 





r^ 


■^ 


h~ 


cn 


r— 













to 


CN 


CD 


^ 


CD 


CD 


to 


T 


r-. 


en 


P^ 











£ 




n 




to" 


^. 


CN 


m" 





CM 


8 


cn" 


id' 





r^ 


CN 


CN 




00* 




in 


CM 


co' 


CD 


cm" 


co' 


s 


00" 


in" 


0" 


r^" 


cm' 


CN 




in 












r- 


(N 


T 


CD 


in 


in 


in 


^ 


in 




■^ 


CO 








h- 








CN 


to 


CO 


CO 


in 




^ 


CO 








o» 












<0 




















*" 












n 
















































<S) 












































g 










ai 












































0" 










■a 












E 


















; 














g 


g 


g 


^- 










e 
8 






























d 


d 


8 


g 


8 




i 




<u 


































8 


0" 
































8 


g 












w 


E 
















5 







5 


s 


5 


5 


8 





QJ 


T5 




s 


















0" 





Q) 






D 


c 


















in 


0' 


in 











in' 


CM 













in' 


0' 


in' 


0" 


0" 





in* 





'^ 






in 




■d" 










e 











CN 


CM 


CO 


s 


in 


r- 




m 


V* 


w 





i 




0" 




CN 


CM 


CO 


s 


in 


i-~ 




tA 




w 





E 




CO 














tA 


V* 


M 


(A 


w 


w 


«9 








E 








tA 


vi 


W 


m 


» 


m 


w 


i- 






E 






ifl 






2 




M 


















ai 


oi 




in* 




(A 



























3 




o 






O) 






0) 


ai 


a 


0) 


0) 


V 


0) 


ai 


■0 


"O 







E 


O) 









ai 


0) 


a> 








a> 


"D 









U 




s 


o 









1 


10 





TD 


T) 


T 


■a 


T3 


■0 


■D 


TD 


c 


c 




? 


in" 





■D 


X} 


■0 


XJ 








"O 


C 








l! 




^ 








TJ 


C 


c 


C 


c 


C 


c 


C 


c 


D 


3 


D 




3 


TJ 


c 


c 


c 


c 








c 


3 






at 






C3) 








C 


3 


3 


3 


D 


D 


a 


3 


3 










£ 


C 


3 


D 


D 


D 


3 






3 













</) 








irt" 

E 

D 


2. 

TO 


0) 


3 


















§ 





to 


OJ 







Q 


Q 


Q 


Q 




















°. 


n 



















in 





in' 





0' 


0" 


in' 


I 


i 


8 


I 




n 

X 

n 




§ 





in 


0" 


in' 





8 




8 



in' 


0" 



8 





8 
















il 







in 






tN 


CN 


CO 


5 


in 






CN 


in 









in 






CN 


tN 


CO 


^ 


in 






OJ 






c 














Z 


f<9 


w 


w 


w 


M 


tA 


tA 


m 


M 


<A 


w 


M 


v* 


Z 


W 


« 


w 


tfi 


tA 


w 


fft 


tA 


(A 


t» 


(A 


w 


tfl 


t» 

















< 






















































H 




















































z 


1 



Basic Tables 1998 



45 



■D 
3 



C 

o 
o 

■ 
I 

V 

E 
o 
u 



in 
w 
o 

k. 

O 

•D 
V 

*-* 
(/) 

_3 

< 



N 
i» 

>« 

n 

in 

E 
<u 



X 

(0 

I- 

■a 

c 
n ~ 



OJ ^ 



3 S 

fl 



o i 



(/) 


^ 


V 


1- 


o 


1 






3 




o 


F 


C/} 








in 


o 


c 


n 




0) 


3 


m 






0) 




nr 


0) 






^ 


1- 


< 


« 



n 
m 
H < 





cu 














m 


r- 


^ 


CD 




in 


CO 




in 


r-- 


cn 




oo 


o 


: 




CO 


o 




CO 


ro 




"^ 




CO 


h- 


C^J 




« 


n 






E 


1 




^ 


oo 


* 


03 
CM 


■^ 


CD 
CO 


J 


cn 


^ 


CO 

to 


K 


CO 
CO 


s 


O 


s 


§ 


s 


s 






s 


CO 


o 
in 


h- 


T 


g 


S 


r, 


5 


CJ) 

CD 


CD 


s 


8 


t 




3 


E 






t 




P" 


CO 






CD 


CO 


r-" 


r— 


co' 




o" 


CO 


CD 


CD" 


u> 






r-' 


o 


CD 


CD 


in" 


in 


in 


co' 


r-" 


O* 


^ 


cn 


cn 


oo" 










^ 




l»- 


CD 


CO 


CD 


in 


CO 


CN 




CO 






n 






t 


CN 


CO 




CD 


in 


CO 


CO 


CN 




CO 






V 







^ 






to 






r 














ro 


CN 


CO 








to 




















CO 


CN 


CO 












1 

0) 


o 






I 


f 


"7 


r-~ 


«T 


,_ 


CO 


o 


in 
m 


CO 

CD 


^ 






CO 

CD 


CN 

in 


in 




I 




in 

CN 


ft 


s 


■^ 


s 


s 


o 


r. 


m 


O 


s 


in 


in 


tn 




c 


K 


c 


CO 




oo 


r^ 


O 


CO 


try 


CD 


CO 


O 


in 


CN 




CN 


■<T 


cn 


r*. 






Oi 


TT 


TT 


5 


CD 


■^ 


o 


in 


CN 


in 


CN 


"^ 


CD 




z 


3 


TZ- 


at 

o 

CO 




p 


CO" 

r 


"^ 


i^" 


5 


cd' 


s" 


in 

CD 


5 


co" 
cn 


•& 


o" 


cn" 




00 






t 


CM 


s 


in" 
in 


cn" 


in" 
en 


ro' 

CD 


CO 


co' 

CD 


8 


s 


CN* 




o 




ID 










o 


oo 


CO 


o 


8 


CD 


CN 


CO 


CO 






~ 


, 


, 






CO 


, 


-^ 


a> 


CO 


CO 




cn 


T 


cn 


, 


, 








s 




c 












in 


m 


CO 


CD 




CO 
















r 








CD 




■^ 


in 


r- 


cn 
















CN 


h- 


^ 


,- 


CO 


r^ 


o 


*o 


In 


oo 


CO 


CO 












w 




o 


in 


r*- 


ro 


CO 


o 


Cl 


oo 
















o 






o 


ID 


(ji 


i^r' 


CD 


in 


CN 


h- 


r^" 


cn" 


oo" 


















CD" 




O 


in 




cn" 


cn 


r-" 












5 












n 






tr 


m 


r-~ 


CD 




1/) 


CD 


■^ 




















CD 


■<T 


CD 




in 


CO 


•^ 














^ 






r^_ 














(N 


CO 


CN 


CO 




























CO 


CN 


CO 






















































^ 


































« 


1 


o 


E 




N 


cn 


CD 


CO 


in 




cn 


oo 


CO 


cn 




, 










r* 


r^ 




in 


CD 


CO 


CD 


CD 


CN 


!5 


CD 






, 






in 
in 

o 








^ 


XT 


in 


m 


o 




CO 


o 


r- 


CO 


o 












00 






r- 


CN 


r^ 


O 


■^ 


r- 


CO 



















(U 




r- 


CO 




CD 


■^ 






^. 


CD 


oo 


r^ 












to 






in 


CO 


in 


■«T 


CD 


in 


r- 


CD 












e 


■o 


E 


D 






CO 


CO 


CM 


«■* 


CO 


o 


r— 


oo" 




cd" 












rt" 






CO 


o" 


o" 


CD" 


oo" 




■^' 


■^" 












i 


D 


s 




(O 




CN 


^ 


S 


CO 


CD 


O) 


^ 


r*- 


CN 












Tf 






in 


00 


00 


CN 


CD 




r*- 


CN 












(0 


w 


z 














CN 


CO 


CO 


CO 


CO 


in 


CD 












co' 










CN 


ro 


CO 


CO 


in 


CD 
























in 








in 


o 


*T 


T 


in 


r— 




in 


CD 


CD 


(D 


■^ 


r- 


■^ 


CD 


CO 


CD 




in 


~ 


in 


in 


Ci 


CO 


o 


CD 


CN 


o 










m 


n 




r^ 


r^ 


CO 


■^ 


CN 


■C 


(M 


CO 


CD 


o 


CO 


in 


CO 


in 


CD 


CD 


■^ 


O 


CD 


CN 


CO 


r- 




CO 


CN 


O 




S 


CN 

o 


3 




c 






^ 


o 




r^ 


CD 


o 




CD 


CD 


O 




r- 


CO 




in 


o 




CD 


CD 


CD 


r^ 


CD 


O 


^. 


CO 




"^ 


cn 


^. 


o 


15 




3 
O 

E 
< 




o 


00 


o 


in 


CO 


^ 


CO 


o" 


cd' 




■-T* 




cn" 




cd" 


CD* 


CN 


N 




o" 


t" 


r--" 


O 


cn" 






in" 


r-" 


oo" 




2 


cd' 


CN 


to" 












CO 




•¥ 


r^ 


CO 






^ 


nS 




o 


8 


ro 


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CO 


cd' 


to' T-" 






^' t£ 


h- in 


co' co' cd' oo" r-" in" co" 


00' 


to a»" 




CO 




"3 




CO ■*? 


CC 


cD 00 CM CM <n r- 


CC 


CM CO CO 


CO 


in 


CO h- 






CO Ol ^ in 


T CO P^ -r- 




in 


CO 


■D 

c 










CO* 








CM CM T- 


CO Cs 


in CM ^ 


CM 






cm" 














T- CO CN in CM T CM 






ID 












00 


in 


in 




t; 


C^ 


CC 


cr 


cr 


a 




CC 


h- 


s 


CD 


cn 


cn 


CD CO in 00 


in in CO p^ (M CD 
in in 00 ■^ CO 


CD 


■<T 0» 


c 
o 






c 















CD 


C\ 


u 


cr 


CD 


a 


IT 


ro 




m 00 





CN 00 r- 


in 


r^ 


^ CM 






D 
O 

E 
< 




CM 
CM 


00 


en 


CN 


ir 


ffi 






Ti 


IT 


r^ 




C^ 





CD 


S 


CO CM 


CD 


i 


in CO 00 




to ^ CO CO in to 


cn 


in 


V 








r^ 


cm' 




c^ 





h- 


r*- 


cm' «:f 


Ol 


c^ 


cr 


ID 


r-^" 




co" T-' 


cn 




CO- CN o" cd" 


c 


cn" in" 01 cn" co" to" 


to' 


to to 










r- 


CO 


CM 


CC 


a 


<n 


CD 


IT 


(0 


CD 


CM CC 


CO 


TT 


CO 


in to 






!N '- 







-a 


CN CD cn 00 CO -T 


CO 


in t- 


J> 










00 














CM n 


CO 


c 


CD 


in 





■v 


■^ ■^_ 






i 








CN to CO cn CD in 


TT 


■T ^ 


c 
£ 


c 
o 

E 


^ 








U3 
























■^ 


"" 






te 
























■^ 


■^ 








Q. 










































































3 


< 




o 
















































































(rt 




00 





CN 


01 


r- 


CJl 


CM 


C^ 


CO 


CO 


cr 






in 


CO 


CN CM 


r- 


CO c 


■^ 


cr 


cn 


CD 


■^ 


CC 


CD cn p*- 


p*- 


CO (fl 










c 




m 






CD 






CD 









cn 


a 




r- 


s 


cn m 


cn 


* 


c 




IT 


in 


CO 


in CC 




■« 


CM CO 


co 


00 -T 


o 








5 


CM 


00 


c^ 


O) 


CD 


r^ 


5 


m 


5 


CD 




CN 






oc 


CM 






cr 


c^ 


IT 


cn 


CO 


cn c 


^ 


CO CO P^ 


CO 


CO to 






1 


5 




s 


h-" 


^ 


cn 


in 

CM 


CM 


^ 


s 


s 


s 


§ 


CD 


s 


5^ 





(£ 


o~ 






r 


IT 


CS 


s 


00 
CN 


co' CN 

in IT 


cr 


& S" 5 





co" Q 


3 






z 






in 
































10 


































w 












CO 


*T 






00 


cn 


s 








CD 


CO 


CO 


cn 


5 


CO 


cn 


CD 




in 


CN 


f\ 


CD 


CD 


cr 


CN 


cn 


CO 


CC 


CM 


CM 


CM ^ 








c 








r^ 


c 


5 


cn 


cn 






m 


CM 


a 


CO 


CM 


CD 


o> 


■ 




00 


in 


cn 


cn 


P^ 


c^ 


■q' 


Ol 


CC 


CS 





■^ 


CD T- 






f 


3 

< 







Oi 


r^ 





Ol 


ffi 


CD 


in 







in 


n 


Ol 


TT 


T 


cn 




00 






CD 


CD 


•<T 


cn 


CD 


1 


IT 





cr 


■^ 


■^ 


cn 


CM 0_ 




_>. 




h. 


cm' 


c^ 


■^ 


h- 


m 












CD 


CO 


co- 


co' 


in 




oT 






CO 


in 


00 


cn 





cr 


C 


CD 


tc 


a- 


cd' 


in" 




00 




(1) 


ro 




— 


rsi 










CM 


*" 


*" 


CM 


rsi 


CN 


CN 










CO 


















CN 


CN 




1- 








CM 




c 
o 


1 










































































o 


§ 




fS 




in 


s 


CD 


in 


GO 


(D 


CM 


Csj 


r- 




in 


in 


in 


CC 


CO 




iT 


CN 


a 




CO 


in 


u, 


IT 




in cn 




CO a> 




0) 


1 






CM 


O) 


ir 


r- 


CM 








r 


r- 


CO 


CO 


CN 


CO 


CC 


00 




(N in 


in 




a 




cr 


CO r^ 


CO 


00 ro 




E 


CD 









01 




cn 





in 


5 


CM 


co 


CM 






in 


CN 


fM_ 




CC 


CC 




in 






in CC 


tN 


CM -- 




in 


CM U> 












oc 


ri 


^ 


in 


cn 


cn 


■^ 


(D 


to 


CM 


CO 


cn 


co- 





CN 








(^ 





oc 


in 


■^' 


in 






to 


2 


CO 


cm" 




N- 






5 


"5 










ID 


CD 


in 


CD 







CD 


CO 


CO 


in 














CO 


•q' 


■^ 


in 


CO 


cn 


r 


oc 


in ^ 














Z 






a 
































h- 












































n 




at 


tT 


^ 


$ 






CN 


in 




■^ 


8 





a 


c: 





(D 




ir 


Cs 


CC 


s 


~ 


5 3 


oc 


■* CM 


00 


G 3 














00 


CO 


r- 


(N 






r- 


■^ 


CD 






in 


r^ 


s 


CO 






S 


CC 


r 




P^ 


cn in 


p- 


CO 5 








c 






U3 












in 




T 


CD 


00 




r^ 




CO 


CM 


CD 


p 




cc 


r^ 


CD 


CC 


C 


s 


M 


cn 00 




CD 00 








D 




CO 


<n 


r— ' 


5P 


CD 


r-~ 




in 


a 





CD 


cn 


TJ 


Cl- 




5 


Tj 


o" 






□ 


CT 


0" 


cr 


»- cr 


IT 


CN 


cn 


s 


TT 00" 














n 








^ 


^ 


CN 


00 


r-- 


CD 


in 


cn 


r- 














CO 


IT 




CC 


P- 


CC 


^ cn 


r- <M 




(u 



























CN 


CM 


CD 




CD 


^ 


r- 


c^ 


oi 
















CsJ CN 


cc 




CC 


^ 




CO *- 




o 


c 


< 






;: 






















'- 


CO- 


ro' 






0" 






















'- 


ro CO 










c 

<D 

E 


a 












































































1 


O 






K 


CJl 


01 


CN 








m 


CD 


in 





CN 


■C 




8 


CN 


IT 


ot 




, 


cn 


CO 


IT 


in 


r^ 


CO CT 


Pv 


? 


c 


^ 


cn 


CN 00 1 




^ 


(A 




? 


in 


n 


<n 


CN 


CD 





■<J 


00 


CO 




r- 


CO 








f* 




'J 


CO 


CN 





CO 


cn CC 


s 


p^ 


p^ 


S 




co 




0. 




1 

e 


hT 


(D 


00 





CTl 


r^ 


tn 


r* 


in 





CO 


o 




in 


S 


C^ 






cn 


cn 




cn 


CD 


cn "^ 






■^ 


cn 


CO cn 










(nT 


r^ 


CD 


cn 


r^ 


cn 


00 
Cs 


!S 


CM 


a 


CO 


S 


I 


in 

CO 


r^ 


CM 






r^ 


i° 


CM 


co' 


CN 
CN 


CN cn 

CD CC 


2 


CN 

P^ 


^ 


tt" 

0) 


in 

CO 


pv." in 

T- CO 








2 




























CO 
































CO 
















z 






■^ 
































'" 
















































CO 


Tj- 










CM 







CN 




S 


^ 


CO 


cn 


CC 


Ot 


s 


CC 


Ol 


CD 


in 


s 


CO 


00 


n 


CN 


s 


p- 


CD 


^ 


cn <M 






n 


c 






r 


CM 


(D 





S 


ai 


CO 


CO 


c 




en 




CO 


CC 


h- 


a 


CD 


(O 





CN 


f-- 






CM 


3 


CM 


s s 






3 
O 

1 




CD 


f 


T 


(^ 


h- 


CD 


CD 


in 




r^ 




CD 




cn 


CD 




-» 


(D 


CN 


r- 


cn 


in 


in 







cn 


^ 


CO 


in 


P^ 


00 












o 




in 


■c 


in 







Q 


■V 





cn 





r^" 


s 


0' 


cr 


CD 


in" 


CD 




cn 


CM 


cn' 




co 


s 


CO 


8 


s 


S 


9. 


cr 


CO 




o 


1 






«o 


CM 


en 




CM 


c^ 







CM 





n 




cn 


CN 


cr 


Ol 






CN 


r-- 


CD 


in 


CN 


cn 


CN 


CN 


2 


to 










O) 






(D 


r^ 


r* 


p^ 




CO 




in 






CD 


TT 


c^ 


•n 








CN 


CO 


■^ 


in 






in 


r^ 


1^ 


CD 


^ 


c^ 


CO 




i 


^ 








u 


















t~ 


rs 




cm' 


,- 






co" 
















T- 




CN 


1- 


CM 


T- 






cm' 




o 




















































































































































D 


Q. 












































































^ 


6 


o 


E 




n 


in 


en 


C^ 


cn 


cn 





h- 


in 


cn 






r- 


CD 


cn 


^ 


CM 


f^ 





fv. 


CD 


3 


CD 


^ 


CO 


CM 


tfi 


^ 


in 


CO 





(N 


*- 




Q 


E 

Z 


uT 


3 


CJ> 





S 




c^ 

in 


CN 


CO 


tn 


CO 


§ 


CN 

in 


s 


CN 


S 


CO 

c\ 




00 


CO 


CD 


S 


CN 




i 


cn 

CO 





cn 


r- 


CO 


in 
CD 





in 
cn 


s 


CT 


00 






(U 


■3 


^ 




3 





CM 


in 






(D 


CD 
CO 


cn 

C£ 


a 




in 
in 


CR- 


8 


s 


CO 

to 


'-' 


5 


R 


CO 


CO 


CO- 


g 


3 


s 


ro 


CD 

cn 


"2 
in 


co- 


in 



i 


cm" 
cn 












h- 




CO 


in 




01 




r^ 


CO 






CN 


ui 






r^ 






CN 


^ 


in 




CN 


>- 


cn 


cn 


CN 


in 






o> 












f 








-- 










-- 






^' 








<n 
















'- 








■^ 








co" 






E 

8 

C 
O 










ID 

E 






















J 


^ 


1 




: 
: 


0) 

E 










CD 















g 


g 


1 




^ 




















\ 


§ 


§ 


§ 




g 




E 


8 

CN 


g 


g 




3 






S 






8 






E 










I 


8 















CJ) 
















in 





in 











m 






a 








ir 





in 










in 





CN 


in 




in" 























oi 


CM 


r^ 


■^ 


in 


r- 




t^ 




W 


c 











r^ 


^ 


to 


tij 


in 


h- 




M 


w 


tf» 




E 

3 






1 








I 


1 




M 






a 









a 


a 


0) 


1 




E 
a 


i 
1 

Hi 







M 


0) 




w 


w 







w 



T3 



■0 



■a 









3 

"5 

s 








E 

; 


1 


in 
a 








? 

3 


3 


T 
C 
3 


■a 

c 
3 


c 
3 


c 


C 
D 


D 


§ 


1 


in 
a 


a 
■a 

c 
I] 


C 


"a 

c 

13 


3 




8 


-0 

c 

3 


X3 

C 


c 
3 


: 


C 

§ 


c 

D 

8" 


c 

D 


5 


n 
to 

M 













• 


nj 


3 







m 





in 











m 


8 


8 


g 


c 


J3 
(0 

K 


(D 


3 


c 





If 





in 











in 









CO 








s 


i 


M 




V 


V 


CM 


CM 
M 




s 


in 




(A 


» 


M 


« 


i 


M 


in 


M 


w 


& 


CM 


CO 


s 


in 


s 


M 


CM 


w 














< 
































1- 
































z 


' 



Basic Tables 1998 



47 













r^ 


■^ CN m ci 


3 en en CM ■c 




00 


(D 


CO 


CO 


CO 




- in cn 


CD <- 


CO m CD CO ^ 


in 


in 


cn 


in 


to 


^ 


15 








iO 


01 


CNfOr^CO COCOtNi- 






CO 





m 




k 


CO 


■■- C 


CM 


in (X5 T 


- u 


D TT 


CO 


en 


CO 


^ 


in 






c 






00 




(0 to (0 r»- T 


- 000 


to 




in 


r^ 


to 


tN 


in 


cji to. p 


p to »- to to 




CM 


CD 


■^ 


p 


n 


D 




(N 


00* 




in in o> CD ^ 


r CM cNj 


CM- 


cm' 


^ 


co' 


^" 


m" 




in' 


in CO ai 




- to cn 




en 


cn" 


to' 




o»" 


§ 


o 




■^ 


<o 




^ 


r ff) fO CM CM CO T 





CO 


in 




at 






s 


■<- r^ (£) 


cn CO cn r^ 


in 




en 


to 




r* 


1 






10 




rt CT) T 


CJ) CD to 




CM 


tD 




r- 


en 




cn to CM 


cn to CO to 


CM 


5 


p 


(^ 




o> 


ff 






ri 






»- CD »- CD CJ> CO to 


in 


co' 


T 




co' 


f^' 


00* 






- in 


■<i' to' CO* r^' in" 


on' 


tt' 




co' 


p^' 


-t" 


6 
























^ ^ 




CO 


■V 




in 


tT 

















- Tj- -^r T- 


CD 


T 




in 


^ 




1 








« 




















^ 






■^ 




'" 


00 


















"^ 




'" 


'^ 




*" 




o 

13 






(O 


§ 


r^ (N O) oo ( 


3 tT CM 


CN 


01 


f»- 




CO 


h- 


00 CD in 


oo CM 00 


CN CO •- ■<- r- 




OD 


tD 


tn 


CO 


h- 


0) 


rj 


„ 


c. 


ojinr-^ ininmT- 


s 


3? 


CM 

in 


s 


CD 


s 


g r^ S 


1- T in 
to in CO 


CM r- *- to cn 
T- in ■•- tD 1- 


s 


" 


CM 
p 


CM 




s 


e 




r-' 


cm" 


^' a> T 


r CO ■^ tn CO in 


ai 


^' 


cm" 


s 


8 








to" CO' in 




r cn CO in 00 


co" 




5 


8 




(sT 




E 




0) 




T- (N tp CN 00 r^ T 


r CO 


in 




(D 


r- 






-^r CO CM 


in r^ r^ CO 




tD 




ID 


"S 




r- 




in n 


f> r^ h- a> 


CD 


CM 


cm 


^, 


to 








r^ ■^ cn 


cn ^ r^ CO CO 


CM 


CM 








r^^ 




z 






0' 




£N U3 00 ai 00 (0 m 


m' 


r^* 


co' 








co" 


cm" 


in' h-" h-" 


r*-" r-' cm' ai in 


r^' 


to' 








h." 





















*" 








*" 












at 














'^ 




*" 






















g 


■ 


(n*-om otor^oo 
Ooooo 5?5cNirsi 
Oinoor^ oi'-coN 





s 


8 


"s" 


r- 


co 


a 


tM 


CN in CO 
cn 'T 


5 CN c 


3 CM 
3 to 


5 


S 


<n 


^ 


1^ 


eo 




3 










in 


00 


cn 




(D 


■^^ 





CO 


en CO CM 


r- r 


3 CM a 


5 to 


en 


CN 


■V 


cn 


T 








0^ 


oo' 




cm' od' ri 0" •-" in 00' cm' 


cm" 


^ 


s 


in 


to' 




s" 






D CO CM 


CO r^ -r- 


00" 




co' 




r^' 


i 










n 




oor-^Din cninor^ 





Oi 


cn 







CO 


C3 -q- CO 


r-. CM 1- CD ■^ 


CO 




^ 




to 


c 


1 






flO 




CN CM CM en n T < 


■} 00 


to 


CM 


en 


■c 




CO 


(D 


CM 




- tn 


T T 


- CO T 


- en 


CN 




^ 




(N 








0" 




CM CO ^r 


- O) 


: Ri S 5 


in 


cm' 






in 


ro' 


f-T 


cm' 


cm' CO CO' 


0' to' -t 


r" ■v' 


cm' 




in 


in 


co- 


co" 








00 








- ■^ r- T- 


r- 


in 






00 


CO 


n 




-- CO tD 


c 


D CM CO CJl r*- 


in 




tn 


00 


co 


CO 
























- CM CM 


to 


■V 


tD 


to 




T 


ro" 












CM CM to 


■c 


CD 


to 




■n- 






o 










in CM r^ 01 ^ 


CO <- 


^ 







r^ 


m 


8 


CM 


' in 


00 T CO 


CM CO «- «- r». 


^ 




in 


tn 


CM 


cn 








r« 




to ■^ 


CO to ro r^ ^ 


r^ 


00 


00 


r^ 


r^ 


at 


in 




■.- in 


CM r^ '■ 


ti 


3 en 


in 


in 


CM 


CM 


r^ 


CM 


(0 

1- 


1 


_2 


oT 


N 




n (D cTi u* 
■^" co" 0" co" »- 


i ■.- -^ T- 

cn" "j' in 


at 

co' 


CO 


cm' 


r». 


to 


r* 


CM 

in 


to CD 00 
co' cd' in 


T 


in »- to *- 
r cn co' in 00' 


CD 

co' 


■<T 


in 


(D 

8 


*0 


n 













CM CM a 


) CM CD r- t; 


CO 


m 




to 


r^ 


(M 





T CO CN 


in r*. rv. CO 




5 


(^ 


K 




0) 




CO 




in n m r^ t^ C 


i 01 


CO 


CM 


CM 











m 


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in 


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in 


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s 












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CN 


CN 


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in 






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CN 


to 


s 


in 






CN 


in 




c 












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M 


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1- 
































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50 



Individual Returns 1998 



















































































"3. 








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CN 




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to h- (*■ 


ro(or»- cDcomcoo 


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cn ■<» *- 


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rv "f 


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CC 


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to 














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CN 


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tr 2 












































































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1 


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CN 




a 




CD 


s 


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en 

CN 


1 
CN 


CM 


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s 







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s 


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fv 


a 


a 


tn 

□0 


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CO 


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IP 


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m 


c^ 


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u> 






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CD 


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to 


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in 





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in 











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c 
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w 


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w 

aj 


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in 

a 


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E 



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F) C 




V) 


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fe 


a 


a 


CO 
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a 




in 

M 

a 


r>- 


m 
a 


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a 

■0 

c 
3 




OJ 

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c 




c 


c 

E 

b 


E 

3 




1 








E 



- 


in" 

V* 


1 




8 




8 


? 

3 




? 

a 




c 
3 


c 
3 


c 

1 


C 
D 

I 


C 
13 


1 

X 


in 
w 

a 

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C 
3 


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c 


3 






8 


X 

c 
3 


c 


=3 


3 


8 




s 













• 


(i; 


3 


c 





m 





in 











in 





1- 




C 





in 


c 


in 











in 








^ 




s 

CO 








< 


c 

z 


w 


in 


M 


M 


CN 


CN 


CO 

m 


3 


in 




m 


a 


V 


w 


G 

z 


w 


in 
w 


« 


w 


tf 


CN 


CO 


S 


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m 


tfl 


^ 


M 


c 

z 





Basic Tables 1998 



51 





"5. 


3 






O) c. 


D ^ 


in 1^ 


CO 


^ TT in 


CT) 




CN 


CN 





cn 


in 


T 


CO 


CO 


CO 


m 


fO 


tf- 


^ 


CN 


jT 


in 


in 


CN 


o> 




ro 2, 


o 




CO 


so CD r^ 


co ^ T CM cn r- 


CO r^ 


-g- 




cn 


in 


CJ> 


m 


CD CC 





■^ 


cn 


CN 


^ (D 


CT) 




- CD 


p^ 


cn 


io 


U> 




1 




6 « 


CD in cn CO T C7) 

CM CM CM CN CM T- 


CO CO m 

CN ■^ r- 


CO 


cn 


^ 





6 


CO 


a a 


Ol 
CN 


a 


CO 

CN 


CO 
CM 


■.- in 

CN CN 


CO 


in CD 


in 


■<T 





iti 




Q. en 

5> V 




















































































































































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Oi 00 




w 










































































OJ 


E 




C 





■V 


iD <J> -f 


T '' 


T TT CD 


00 CD CT) 


CO 


1 








to 


CD 


CO TT 


CN 




s 


CN 


CN in 


in 




T 


in 








tn 






J3 


2_ 


n 01 -"T 


0> CN CO CD CM 


CD ■- 


■^ 





CN 


in 


O) 






in O) 





CD 


^ 


CN T 


CN 


in -- 


CN 


in 


cn 








E 


3 


Oi CN CO 


00 CD CD h- r^ fsi 


CN CO CO 


in 


CO 


04 





CN 


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cn ■n- 





CD 


CO 


CO 


iM CO 


00 


00 th 


CO 


CN 


d 


6 







3 








































CN CM 


CN 




























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^ 














































































1 




„ 


oi lo r^ 


CJ 


3 T- CN CD CD 






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CD 


CO 





cn 


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CO 




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CO 












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CN 


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s 


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cn 


tf) 




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fO to 


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CD in CO 


r- CO T 


CO 


r^ 


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r- 


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CN 




O) 


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CD 


in 





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O) 


r- cn 


00 


00 


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13 


1 




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in 


rv. 


CD 


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n 


CD 




cn 


r-^ 








in 


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CN 


cn CO 


CO 


CO 


CN 


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TT CO CO 


CN 


■^ 












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CO 


CO 


t^ 


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CO 


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i 5 


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if 

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in 
2^ 


r-. 00 


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cn 


CO 


in 




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in 


cn 


cn 


s 


CN 


CN CD 


CO 


in 


CN 


1^ 


CN 


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f 


00 ro oD 
o> -q- -^ 


CJ) CO '■ 

CD ^ r- ': 


- CD CN 

r t- 


CO CO CD 

cn CD 


in 

CO 


CO 
CO 





cn 

CN 


6 


CN 




in 


CD 


in 


CO 


tN CO 

cn 


cn 



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cri cn 


cn 

CO 





CD 
CN 


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in 




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r 


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CN 





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CN 


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m CO 


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m 


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CO CN CD 

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CO 


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CN 


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CD 


in 


CO 


CD T 


^_ 


o 


^ 


in 


CD 


^ 


V 








GO r- 


CO 


oo 


CM 


CD 


CO 


TT 






■^ 






■^ 


o 


■^ 


M 


cn 


01 


r^ 


r- 


Ol 


r^ 


in 


in to 


CD 


CO 


CM 


^ 


O 


^ 


in 




o 




^ 


r> CO 




^r 


in 


CM 


r- 


in 


CD 




CO 


CD 


CO 


CD 


o 


CO 


^ 


■V 


CD 


oo 


co 




to 


CO 


m r- 


CO 


CD 


CO 


Ol 


O 


CO 


ai 




a. 
o 

0) 


c 








m 


■^ 


CN 


CN 


CM 


CN 




CN 


















Ol 


in 


CO 


CM 


CO 


CN 


■.- CM 




















o „ 








































































w 














































































^ 


in 


n r- 


CO 


CO 


CN 


in 


CD 


in 


CN 


1^ 


cn 


T 


in 


in 


r- 


CD 


o 


CM 


in 


CD 


in 


CD 


in 


CO 


■^ T 


CM 


in 


CD 


(D 


CO 


CD 


to 








■c 3 


T "^ 


tn 


CO 


in 


CM 


CN 


h- 


CD 


lO 


o 


r^ 


T 




■^ 


r-. 


in 


in 


o 


^ 




CN 


CO 


CD 


■^ CD 




r- 


■^ 




•q- 


r^ 


n 








E * 


ri o) 


n 




CD 


iri 


CO 


in 




CM 


Oi 




r^ 


in 


■^ 




rj 


iri 


Ol 


r— 


O) 


CD 


Ol 


f^ 


CN CN 


cn 






in 


n- 




f^ 








Z 








CN 






























CM 


Ol 


CO 


(N 




























o 

:3 *- 


1 


cn" 
in 


3 K 


a> 


9 


R 


g 


8 


s 


g 


S 


(D 


s 


a 


cn 


a 


s 


!J 


a 


a 


s 


§ 


S 


to 


g 


5 S 


CO 


s 


a 


Ol 


a 


in 

00 


h- 




E 


1-' cn 


to 


in 


(D 


CD 


CD 


r- 


in 


in 


■^ 


in 


CO 


CO 


CO 


r- 


^ 


CM 


CO 


to 


f,^ 


CO 


f,^ 


r^ 


in in 


■^ 


in 


CO 


CO 


CO 


1- 


iri 




W X 










































































c 2 




























































































































































































































^^ 


1^ 
i 2 


_ 


a» o 


in 


o 




in 


CM 


fM 


CO 


in 


CO 




in 


CO 


CM 


co 


r> 




CM 


CO 




r^ 


o 


r-~ 


in CO 


■^ 


CM 


in 


■^ 


CM 


to 


o» 




TJ to 

5 


in 


d (£} 


CM 


T 


CO 


CO 






CM 
CO 


CN 
CO 


CN 


CM 


Ol 


N. 


in 


O 


to 
d 




CO 


o 

in 


in 


CD 


r^ 
■^ 


01 


CO Csj 

CO to 


CM 

CN 


CM 


CD 


r^ 


in 


o 


o 
t-i 




w 


z 








































































Q. 










































































•s 


c 








































































o 
in 


O 1^ 


O 


in 


O 


CD 


CO 


CO 


^ 


s 


o 


O 


CO 


CO 


in 


in 


a> 


8 


s 


^ 


CO 


in 


CD 


to 


r- 


o 


CO 


CD 


CD 


r-^ 


c^ 


CM 


in 




1 




«- <J) 


CO 


a> 


CO 


CO 


in 


f-* 


in 


o 




■^ 


(D 


m 


cn 


00 




CO 


CD 


CO 


in 


Tj 


r^ 


CM 




Ol 


■*T 




to 


n 




e 


tb CM 


m 


r^ 


s 




CD 


CD 


CO 


OO 


CO 


r^ 


o 


T 


h- 


CD 


U) 


CO 


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in 


r^ 


00 


s 


■^ 


■^ 


CD 


O) 




O 


in 


CD 


o 


ri 






< 






*" 


CD 


CO 


CO 


■•J- 


in 


CO 


in 


CM 


CO 


CM 












CD 


(O 


Ol 


to 


r- 


CO in 


CNJ 


CO 


CN 


"" 


T- 


'" 


'" 




















































































































































2 ? 


° 








































































o> (/> 












































































qj f 






CJ) 


o 




(0 


CO 


r* 


CM 




CO 


<o 


« 


in 




CD 


r- 


h- 


O) 


5 


s 




CO 


■*T 


CD 


cc 


to 


r- 


s 


to 


CM 


01 


r- 


to 






-Q D 


s 


Ol 


CM 


5r 


CO 




o 


in 


(D 


CD 


CD 


in 


CM 




1- 


CN 




ID 


CO 




CO 




CM CO 


r^ 


CM 




■n- 


CM 


in 






§2 


^ 


CM 


in 


s 


CM 


CN 


s 


CD 


CD 


CO 


■^ 


CO 


o 


r^ 


iri 


CM 


in 


CD 


r^ 


CD 


to 


1^ 


O 


CO 


Ol 


■V 


■^ 


CD 


O 


r^ 


iri 


CM 


in 




0) 






CM 


CO 


CO 


CO 


to 




CN 


















m 


CD 


■c 


to 


^ 


^ 




CN 


















2 


2 




































































































































































































T3 

2 


0) 

E 






8 






g 


o 


g 


1 


g 


g 


g 






8' 


8' 


1 










0} 

E 








o 


g 






8 


g 


g 


g 


8 


§■ 


1 


o 
o 











3 


8 

C 






C 




Q 


o 


o 


o 


o 


o 


o 


o 


o 




■(5 






o 


o 


o 




O 


c 


o 


o 


O 


o 


s 






"S 












in' 


O* 


in 


o 


o 


o 


in" 


o 


CM 


in 




gj 













in 


o" 


iri 


o 




o 


lO' 


o 


f^ 






Ifl' 




ro 






9 




O 




CM 


CN 


CO 


5 


in 






M 


</> 


«> 




o 






O 




CM 


CM 


to 




in 


r- 




w 


w 


*A 


O 


E 

3 




o 


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^ 


8 


w 


M 


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«A 


V* 


w 


tf> 


tA 


0) 


ffi 


(U 


E 


in 


8 


Vt 


M 


v> 


m 


vt 


^ 


m 


iA 


w 


Q) 


0) 


dj 


e 




(D 


o 




c» 






ID 


m 


0) 


0) 


07 


0) 


0) 




-a 


•o 


T3 


o 


E 


O) 






0) 


a 






0) 


ai 


a> 


V 






T3 


o 


1 




N 


CT 




e 


1 


in' 
w 

0) 


<u 


T3 


■o 


TJ 


T3 


"D 


T3 


•D 




c 


c 


C 


1 

3 


S 

X 


0) 


XJ 


■o 








T3 


■□ 


■o 






C 




CO 






T3 


C 


c 


C 


c 


C 


C 


c 




3 


3 


3 




3 


TD 


c 


c 








C 


c 


c 


3 




3 




0) 

n 








u 

E 

: 


C 
3 


3 


3 


3 


3 


3 


3 


3 


^ 






8 


g 


U 


C 
3 


3 


3 


^ 


o 


o 


3 
O 


3 
O 


3 


g 


o 
o 


o 
o 


p 










? 


8 


§ 


§ 


§ 


§ 


§ 


§ 


§ 


§ 


1 


8' 


O 


g 


« 


? 


g 


§ 


g 


g 


8 


8 


8 


8 


g 


g" 


o 
o 


o 


8 


ra 










a 


CO 


3 


5 


o" 


ui 


o' 


in 


o" 


q' 


o' 


in' 


5 


B 

CO 

M 


CD 


3 


O 


O 


iri 


o 


in 


o 


Q* 


O 


iri 


o 


o 


o 










Z 


o 




m' 






CM 


CN 


(O 


5 


in 


r- 




CN 






o 




in 






CM 


CM 




^ 


in 


r^ 




•^ 






C 












z 


*<> 


(A 


w 


w 


M 


V* 


09 


(A 


w 


» 


«A 


w 


w 


z 


W 


tf» 


(A 


(/> 


vt 


t0 




» 


» 


W 


vt 




w 


o 












< 






























































1- 


















































z 


1 



Basic Tables 1998 



53 



■c ? 















GO 


01 


in 




CN 


in 


CM 




in 


CN 


8 


CO 







S 


O) 


to 


r^ 


I 


CN 


in 


cn 


CN 




in 


CM 


8 


in 


CO 






01 


■^ 
















a> 










■^ 




en 


CM 


CO 


en 


in 


CM 


to 





c 


CD 




CD 


CO 


in 


CD 




CO 


en 


in 


CN 


CO 


00 





(O 












^ 


3 


CO 


tn 


CO 




in 





to 




CM 





^ 


CD 


00 


CM 


^ 


CM 







3 




in 




CD 


CN 


CM 





■^ 


CD 


CO 


CM 


<ri 




OJ 




^ 






in 


in 


■n- 


in 


in 


r— 


CO 


■^ 


CO 


T 


CO 


CO 


CO 






CO 






CO 


in 


CO 


CO 


■^ 


CO 


■^ 


to 


to 


CO 




CM 




z 


o 


•s 














































































in 




^ 


to 


en 


en 





(ji 


CO 


in 


r- 





CM 


CO 


r^ 


1^ 


cn 


CD 


m 


in 


1 


f^ 


^ 


,_ 


CO 


CN 


r^ 





CN 


■c 


CD 


CO 


en 


(fi 


10 








s 


E 


ro 


tn 








OT 


in 


in 







CJ> 


r- 


■c 


CO 


^ 


in 


(D 


<c 


CD 







CO 


in 


in 


CN 





01 




T 


CD 


■q- 


in 


CD 










J3 


D 


ff 


r— 


CNI 


r^ 


in 


r--. 





CO 





CO 


CO 


s 


00 


TT 




CO 


c 


cn 




in 


CO 








^ 





CO 


CO 


■^ 


CD 


'3- 




CO 










E 
z 


q3 




ro 


■<T 


CO 


CO 


CN 


■V 


■<r 


to 


CO 


CN 


CM 


CM 


CN 






-T 




r- 


■^ 


CO 


■^ 


in 


CO 


CO 


CM 


CO 


CM 


CN 


CM 




CN 


nj 






■" 






































































1 

E 


























































































































































LL 






c 









in 


^ 


CM 


en 


CO 


in 


s 


in 


CM 


CO 


to 


01 


CO 


P^ 


00 


to 


OT 


1 


■<T 


to 


? 


CD 


cn 


CO 


CN 


to 


to 


T- 


2 


h- 


cn 


2 








D 




eg 


f^ 


O) 


m 


CD 


CD 


CO 





TT 


in 


h- 


r- 


CO 


OO 


■^ 


r- 


cv 


r- 




CO 


CO 


CO 


CO 


■c 


in 


00 


f^ 


in 


CO 


^ 


r— 


00 












tc 


m 


in 


CO 


r*- 


OJ 


CO 


CM 


to 




CD 


^ 


r^ 


Tj- 


CM 


00 


r^ 


tT 




00 










CO 


CD 


r*- 


CD 


•q^ 




TT 


CN 


00 


to 








1 




""^ 




CN 


C*l 


eg 






CN 


CM 




CN 




CN 




CN 


CM 






CO 




CO 


CN 


CN 


CO 


CN 




CN 




CM 


'" 


CN 


CM 




^ 




OJ 


i 












































































z 
















































































o 














































































10 







^ 


r- 


rsi 


1^ 


CN 


CN 


CM 


CD 


en 


(N 


cn 


co 


in 


^ 


CO 


'd' 





; 


to 


in 


en 





CO 


CD 


(J) 


S 


"3 


2 


r^ 


f;^ 


■T 


(M 








0) 


E 




iO 


CD 







CT) 




CO 


CO 


in 


to 





cn 


cn 


•T 


CD 




c 


CD 




CO 


CD 


CD 





in 


in 


CD 





in 


cn 


■^ 


to 




CM 








J3 

E 

3 
Z 


13 


r^ 


^ 


r^ 


^ 


r^ 


CO 


in 


cn 


01 


^r 


O) 


CN 


in 


CN 


■^ 


■^ 


CD 


•A 


CD 




in 


h- 


in 


T- 





TT 


cn 


CM 


in 


CM 


■^ 


■V 


CD 


T^ 








O 






CM 


CN 


















'- 












to 




CO 


"" 


*~ 


CN 


CN 


'" 


"" 


'" 


■^ 


'" 


■^ 


*" 




'" 




























































































s 


^ 


O) 


8 


TT 


CM 


rr 


CO 


CO 


s 


CN 


00 


cn 


en 





S 





cn 




1 


en 


CM 


in 


r- 


en 





CO 


en 


CN 


Ci 


r-~. 


£ 















<l 


CM 





CN 


cn 




to 


CO 


r-~- 




cn 


CO 


00 


CM 


cn 






CO 




(j> 


in 


en 


■^ 






CO 


CD 


CO 


o> 












O) 


r- 




n 






s 


to 


■V 





CO 





10 


n 


r- 





f^ 


CO 


cn 






CM 


00 


cn 


CD 


CM 


T 


a 


in 


in 


r— 





ri 








1 




""^ 






01 


CO 


CD 


r-- 


<N 


en 


CD 


in 


r*- 


TT 


to 


cO 


CM 


rs( 




01 






r- 


CT> 


en 


CD 


'^ 


in 


r- 


■q- 


CO 


CD 


CM 







q3 

z 


o 
























































































































































o 














































































1/} 




00 


(M 


<n 


CD 








CO 





r^ 


CO 


■^ 


CN 


CM 


00 


in 


cn 


n 


CD 


in 


; 


1 


CO 


m 


in 








CO 


CN 


to 





r>~ 


to 


CM 








1 

1 

z 


E 






CO 


to 





CO 


in 


"q- 



in 


in 


CO 

in 








CO 
CO 


CO 


to 

CD 




CD 


r* 


St 


in 


cn 






01 

en 


CD 

cn 


en 


in 


'T 


d 


CO 


CO 


CO 




(D 


h- 


10 

UJ 


5 






s 






r-. 


r-- 


CD 


CD 


■^ 


r- 


cn 


r- 


in 


CO 


■^ 


CM 


CM 








in 


en 






'T 


c:> 


01 


en 


s 


CO 


•T 


CN 


CM 






CO 


o 
cc 






c 






^ 


CO 


O) 


s 


en 


CN 


in 


r- 


to 




s 


r- 


Ol 


CD 


CD 


3 


CN 





m 


T 


CM 


CN 


CN 


CN 


CD 


(D 


CO 




00 





CO 


"^ 


h- 








3 




CO 


00 


CN 


in 


CD 


a> 


■^ 


'T 




s 




r-- 


CM 


CM 


CN 


<jt 


CD 




cn 







CO 


r^ 


■^ 


CN 


CN 


cn 


to 


CN 


(D 











o 

E 




■^ 


h- 


en 


CD 


CN 


s 


CO 


(D 


T 


CO 


en 




in 


^ 


•^ 


CO 


to 


O) 


in 


■^ 


r-. 


00 


CN 


r- 


in 


^ 







in 


■^ 


T 


CO 


o> 
















CM 


CN 


CN 


CM 


CM 


CM 


CSI 




CN 












rg 


(D 


^ 


CN 


CO 


CO 


CN 


CM 


CM 


CM 


CN 
















0) 


< 













































































e 












































































z 


8 

c 


o 














































































V) 




<N 


CD 


CO 


CD 





in 





CO 


CD 





h- 


in 


CD 


in 


^ 





10 





^ 


CD 


en 


cn 





<Jt 


■q- 


■q- 


CD 


00 





CD 


CM 


^ 


CM 








1 

E 

u 




CD 




in 





N- 


CN 


CO 


CN 


CO 


■^ 


CN 


CO 


in 





CO 


CD 


to 


f. 


in 


■^ 


TO 




OJ 


O) 


CO 


r- 


n 


01 


in 




CO 


CD 


CO 


■^ 








IP 


ri 


CN 


01 


in 


CO 


■V 


in 


in 




CN 


CO 





r- 


in 


■^ 




(O 


r- 


to 


in 


r- 


in 


CD 


CD 




CM 


CD 







in 


T 




00 








■3 




















■^ 


















CM 


cn 


CN 


'" 








■^ 
























Z 














































































c 






to 


in 


en 


s 


in 


to 


Ut 


s 








00 


CO 




CO 


m 


to 


^ 


CD 


■^ 


CO 


CD 


cn 









m 




CO 


CO 


■^ 





to 


■* 








D 




1 


1^ 





en 







CD 


I^ 


T 


00 


CN 










■V 


a 


CO 


CD 


CD 


r- 


CD 


(O 


CM 





■V 


S 


(M 





CD 


tD 


1 


to 




(0 


1fl 


O 




^ 


(D 


in 


T- 





O) 


CO 


cn 


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Basic Tables 1998 



55 









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Basic Tables 1998 



59 



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60 



Individual Returns 1998 



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5 


CO 

g 


in 


00 
CM 




CN 

in 


CD 

in 
p- 


CO 

CD 


CO 


CO 


in TT 
1- in 

tD 00 


o 
o 


p- 


in 

00 
tN 


CD 


to 


g 

cn 


s 

oo 


in 


s 


CN 

m 


CO 


CD 


Ol 
CO 


CM 


to 


S 


i 

00 


o 


CO r- 
to o 

tN CO 


a 


CO 

5 


O 

in 


(D 
CO 


o 


to 

m 




'- 


CM 


■* 


to 


r- 


Ol 


o 


^ 


CO 


CM 


tN 


S5 


s 


CM 
CM 


iD 


O 


Ul 

in 


(D 



:: S 



CM o in o 



CD "'J-tN'J-CO r-COtOCOCM 



00 in en CO 
1- in r- r- 
1- CM in r- 



SI- T- CM 
en m CO 
CO in r- CO 



coo^ t-.(3ir--oco(0 
to en ti 00 «n o_ 
r-' cd' r~.' CO r^" to 
CD ■^ CN CM to in 

00 CM CM 1- ■•-00 



cn cn 

O ^ »- ^T n- 

m o_ in in cn 

cm" ^' cm' Ol" r-' 

■v CM h- ■»r r- 

0_ cn CO y-_ r~_ 

cm" ^' '- in in" 



in Tt CO 
in en tn 



o CM ^ o in 



T-otnocn r-'^ooen r-tM 
TTinr^toco Tj-otNooioio 

Cl'-COCD'^ incOCMOCM^ 



> CM CD ■^ 

I ^ CO in 



^ ■^ r- ■* en oo 

o I— CM 00 o to ' 

to -r-" cd" in to' r-" ' 

^ ■^ CM ^ CD o ' 



^ in CN en r- 

•fl- -^r 1- in CM 

CM T- O in CM 

cn" ■'J-' to" oo" in" 

cn o CO T- t- 

^ CM 1- in in 



o Ol CO Ol m oo 

CO tn in CO m oo 

^ CM in CD '-^ oo_ 

in ■^' oo' ^" m' o 

CM r- CO CM to in 



eo h-eocno ^inr-t^cD 



CN CM CO to 



■^ 00 to O CO 

CN ^ T- O <- 

CO "T oo in *- 

cm' cm" Ol to' en 

CM CD tD r- in 

Tj- CO to O CO 



o in ci »- 

co" co" O' CN 

•* CO in 00 



■■- CN to 



^ 


m 


tN 


^ 


<T> 


o 


cn 


^ 


<n 


m 


o 


cn 


^ 


,- 


in 


CD 


,— 


CO 


CD 






rM 


cn 


in 


o 




CM 


CO 




in 


rn 


1 1 


■^ 


C) 










CM 


oo 


CD 




en 




CO 


o 




CO 


CO 


■^ 


en 


o 


CM 


•* 


cn 


to 






'0 


'0 


in 


in 




'P 


n 


f? 


ro 






cn 


m 


m 


n 


in 


C-) 


to 


















m 


fO 




V 


^ 


in 


to 


a) 


CM 




CM 






CM 


^ 


CD 


r- 


00 


U) 




CM 


o 


o 




o 


CO 


CO 







CM CO CM 



CD 
CN 
CO 


to CM 

s s 


s 


in 
in 


in 

CM 


s 


§ 


in 

s 


CO 

5 


CM 

in 


CM 


s 


to 

CN 
CO 


o 

CO 

in 


Ol 


Ol 

'J- 


CM 

s 


CN 


CM r- 
CN CM 

m Ol 


en 


CO 
CO 
O) 


to 

CM 


in 
to 


CO 


Ol 
CO 

cn 


O) 

in 


CM 




CM 


Ol 

CM 


CM 
CO 




CM 

r- 

(N 


in 

CD 






T- 


T- 


CM 


CM 


tN 


CM 


CO 


to 


to 


o 


to 


r- 


r^ 


CM 


CN 



in CO 1- CO ■•- 

CM CD ■q' CD CO 

0O_ in CD CN CO 

c^ iri CO CO cd' 

CO CM o o cn 

(O — CO to CO 



in ■^ CM tn Ol 

in 00 CO cn 1- 

ro ^ Ol cO 01 

co' co' ^' ■^' o' 

■r- t^ to CO o 

CN CO to r- cn 



in r- tN T- cn 

CO ^ r- CD CO 

CN ^ CD in ^ 

T-" oo' to 1- in 



T- 1- 1- 1- CM 



in >- ^ r- 

in CO O) ■* 

tn ■^^ to CM 

^' en" cn" P-" 

CO en to V 

CM CO CM '- 

in T-' 



Ol 
CD 


5 

in 


CM 


CM 


S 


? 


CD 
CM 


s 

in 



CM 
CM 

to 


to 
in 
to 


CO 


3 S 

tD CD 


s 

•* 


s 

CO 


3 


? 


ES 


CD 


cn 

in 


O 
CD 


1— 
en 


i 


to 


§ 


cn in 

to CO 

CD <n 


s 


CO 

to 


s 

to 


o 
o 


r- 
in 


CD 


CO 
CM 


§ 


OO 




^ 


CM 


CM CO 


■V 


^ 


^ 


m 


o 

CM 


CO 
CO 


CM 
CM 


o 


in 

CM 



to 

o 
oo 


in 
o 


o 

tN 


CN 


§ 

to 


CM 

in 
in 


s 


CM 
CM 


s 


CN 

Ol 
CD 


in 

s 


OO 

in 


CD 
CD 
CO 


s 

in 


s 


p- 
co 


CD 

5 


TT 


Ol 


00 


t7> 

€0 


o 
en 


to 

CO 


s 


CO 

■"J- 


s 


ft 


cn 


s 




in 
in 

CO 


CM 

s 


CD 

5 


CD 

S 


s 

cn 


s 


2 

g 


Ol 
CN 


tN 


■>J- 


o 
to 

CO 


in 


^ 










r- 


^ 


T- 


.- 


*- 


CM 


1- 


T- 


•* 


in 


V 


T- 






o 


'- 



8 
88 8 8 888 88888 ggS 



o o o o o o o o o o o o , 



88^ 



°. in o 

O ^ (N 
: »- «A W 


in o m o m 

(M CO CO ^ Tf 

w w w «» w 


o m o m o 
in tn CO r^ •- 

t/> M M tA M 


S S S; E 


Under $5,000 
$5,000 under 
$10,000 unde 
$15,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$35,000 unde 
$40,000 unde 


$45,000 unde 
$50,000 unde 
$55,000 unde 
$60,000 unde 
$75,000 unde 


$100,000 und 
$200,000 und 
$500,000 und 
$1,000,000 or 






62 



Individual Returns 1998 



0) 

N 

>» 
E 

0) 



X 

re 



■D 
C 

re 

(/)" 

c 
g 

Q. 

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(U 
X 
UJ 

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n 

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3 

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Q 

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<u 

N 

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<u 



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0) 

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M 
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E 
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c 



a> 




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3 




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CO 




T3 

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V) 






c 
o 




o 














o 






3 






■D 






0) 


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c 


Q 


a> 


o 


■a 

0) 


3 
C 


fc 


N 


«-> 






C 




b 


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0) 


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1>) 












n 


r 


(U 


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4-* 


b 


in 


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M 


u 

r 


1) 


C 






3 




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C13 


C£. 


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< 


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n r^' CN T-" o" id' cd" r-" ri o" 



OOtpnnCD fOi-OiTWO 

■VOO)'<-Cn OCMi-OCOM) 

ctT en' co' n" o' ^* cn ui <yi uj eo" 

OO O CN CM CNJ to O in CM ^_ 

(N po co' <j> T-' in O)" en' oi r*-' w" 



(©■^CMcocN ooor^r».»n cn»-ioo^ ro*-( 
f^i-tDcoui t^roa>a)(£) romoJ-'i-r^ r^r-^ 



I*- OD in ^ r-^ 

«» 00 CO CM o 

(0 CNJ in oi 



m CN o> ^ 

in CM CN T- 

1- ro m 1^ 



in CD cj) o »- 
N. o r^ m o 
OJ O) CO o t 



^ (D <n OO 

o co' r^' o' cJ 

T- o iD m to ' 

fo -v CM '- m I 



m in m 



i 

to 


OO 

s 


<o 

s 


CD 


CN 


■^ 

5 


s 

o 


in 

s 


(0 


CM 
CO 
CJ> 


en 

03 


CO 

o 


o 

CM 


CO 


CO 
CD 


CO 


O 
C3> 




CM 
CM 


in 


in 


CM 


s 

V 


in 

s 


in 

CM 


in 


en 


i 




CD 
OO 
CO 


5 

CD 


CO 

in 

CD 


o 


CD 


o 

CJ) 


cn 

m 


^ 


CM 

O 








■^ 


^ 


CM 


CN 


CM 


n 


CO 


CO 


CO 


o 


CO 


O) 


CM 


in 


■<- 


10 



0> V CO O h- 

•o" cd' o' in" ^' 

♦n oi CD in in 

00 CM in en 



rg en CO h- CO 

CM r^ CD r- r^ 

CM ■•-_ h- O T 

cn <- in (o ^' 

o 00 1- en o 

CM CO CD r^ O) 



O DO CO CO O 

r^ f^ CO ^ CD 
o en en CM in 



CD r* CM CO ^ *- 

r^ 1- CO CD r*- CM 

O) in in (D T- oo_^ 

CM CN en' ■>-' T-' W 

1- CM CO in UJ 

■^ -V CM ~~ 



m in in «- 



CM ^ 



Z 



u>inr-^cM a)*-'vaico comcocoro cmooi^cmwo 

o»^incDcn CMVtO'-co cnnr^cooi ■•-cDroooo 

^incocNO ooicM^o cocD^mi- ■voioocnocm 

^ CO CO 1- 1- en CM r^ en to CN ^T o in o cd o m en oo cm 

W'TtN^r'V ^-VCO^CO COI^COCOCM CMinCMCOOOh" 

T-_ r- CO CD r^ ■v r^ ^ o_ o_ 

u)" T-" cm" T-' r^" ^' »-■ 



(Mr\iT-(D^ "-co^rr-CM coiO'-ino) t-p^Oi-cv 

i»-or-inro foincMcncM or-cncMin »-cnini^^ 

oo_ en ^ o CM ■^ »- ^ »- co o co r*- to co in ■•- m r^ w 

CN o CN ■v oo" Oi CD* fo' ^' en fo" o" i~" ^" o CD en o i^' r^. u» 

uii-T-t-T- cMCNcococo •iTtr'^h-in oiooir^uioo 

^- 1- CM -q- CO «r 



(jtcoocD^ ooTTOCDO) inr^T-r--a> comcncDO' 
r-mcooen cMi-'CCNeo ^cmcocdcm '-eo'^<-oO' 
a»_incMino cocMOoom ^■•-nom ^oa)inooi 
w" CM CD T- m" CD o' T- en CM cm" in" ^ (D ■^" r-' n' to' o i 
«> co'^'^'^r^T-f-ocN'^p^ini-vfocMffii 

o t-^i-T-'^cMrj'T'- 00' 



CMaDini- ocO'V'-co coomcoCT) toinr-cDM)«o 

cocor^in '-oooinM' 1-cn^~a)co ^oommio" 

^CNO^o moom'^i^ cococomcj) cdcoi^cd^' 

CO* CD f^ co' CO ^ O CO" CN CD" CO" (jT T-' I-" 1-" Tf" CM V o" 

CM'V mh~a)CM^ co^ncnco (J> a> n -^ to ■ 

'_ ■^y--r-y-f--^ir)<S)T- h- 

" cm' 



U) fO in CN CM 

u> TT CD CO <n 
CM en T- m en 



T-cNincor^ ocMCO'Veo i-CNOCNr^o» 

cM'^'V»-cn r--[Dinoo ^r^p»-cMUJO 

enenomr^ ■^mcn-^CM ■^co-^CMiflto 

^ en* in ^ to" co" cm' ■v' r-' en in* -v" o' cm" oo' w" 

inomi-o CDincMr-co ^cMincMi*-^. 

'-CMCNcoco cMcotocnen i-ini-*-ooii> 



tococo'^o cocMr-cnco r-coo-^in ■<j-inocOM 
cN'<j'cO''-co coincMooco cDcoincMr- CMT-'^rr^eo 
«>_ m o o CO CO »- CO TT CD to CD o m 1- to co m ^ m ' 
h-" 1— o CN en ^ o m i- to" en o ^ o cm ^ r*-" ^ r— ' co" 
«>• ■i-(0'q-incDr-en(DOT-a)r--cncMC0i- u> 

h- 1- T- CM CM CO <D 



»- CN m »- CN 

CO (D CO O) CN 

CD '- o to n 



CN -^ r- OO 



n CO CM en en 



1- CM -v 



COCNh-T-CO OP^OCDCn 

_ tNto»-inor^n^enoD 
CN m^encM'- mtocMinoo 

CO* O" ^" CN cm" CN to' -r-' 



^ fO T in 1- 



en ^ CO M ^ 



V CO O CD ^ 

T- CD CM ^ in 

to r^ to r^ 1^ 

o> o -v* co' o 

o '^ ^ en in 

T- »- CM ^ r-^ 



i^oo'ffoo cor».T-'vtD tDoocoincoi- 
1-r^fOcocN cotor^cMf^ mtocMOo*- 
CNtD'-t^T- r».cMO^o omotDT-io 
cm' oo' r-" to r-" to" co" tN oi' V cm iri o en ai o 
otnmcnro tntDro-vto cMCDOcnoo 
•-CNint0CD0>CD00OOr^i-CM *^*>. 

f-r-i-^T-T-»-»-inin^^ ai r 









o 


o 


n 


O 


r) 


o 


o 


rt 


(-1 


o 


o 


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t ) 


Cl 


C-) 


r-) 


o 


o 


o 


o 


o 


o 


o 


s 


R 


o 








8 


tj 


o 


o 


o 


o 


o 


o 


o 


o 


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o 




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kn 


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in 




in 




in 




in 






































































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</> 




<>■> 




trt 








t 
































0) 












(i> 


ai 


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(It 


ni 


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1) 








o 







<a 


TI 


Tl 


■n 


■n 


-n 


Tl 


-n 


Tl 


















T) 


r 


r 


r 


r 


r 


r 


r 


















o 


F 


m 


3 


3 


3 

o 


3 

o 


3 

o 


3 

o 


3 

o 


3 

o 


3 


3 
O 


J 
o 


J 
o 


o 


o 
o 




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8 








C) 


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Cl 


Cl 


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s 


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t(» 


m 


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w 


to 


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to 


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<A 


tA 



-. E 

tn 3 

E p 



58 



i f 

z 




CM cm' cm" cm" cm" cm" in* to 



U) 


CM 




r^ 


in 


n 


m 








































s 






5 


eo 


in 


to 


CD 


r- 






r^ 


'T 




r^ 


^ 






CO 





cn 


CM 


n 




^ 




(P 




T 


est 




^ 






^ 




r^ 


rr 


n 


CM 


(^ 














u> 






T- 


CN 


CO 






CD 


CO 


UJ 


h. 




U) 





CO in CD en 00 . 

en ■? in in <e o> 

CM CD r^ (D r-_^ o_ 

cm" cn" r^" cm rf 

CM o CO »- m 10 



to 


5 

P- 


en cn 


CD 


CD 
CO 


CO 


en 

in 


CM 

in 


01 <- 

in 


s 


CO 


CM 



•^ o ro r*- o CM T 
<-" T-' ^" cm" cm" cm" 



cnococo-v cnO'f-p^ooi 

CDCDOCMCD inrocnooi 

T-CDCMcocM o^r-^r^mr*. 

to" t-" cm" in" h-' ■c^' co" r-' isi ri v4 

OT'COr^in incom«-in(n 

i-i-CNOCO tOflOCOf^O^ 

cm" c^l" cm' m" in' co' cm' t-" 00' cm" 



t?> e 
t 8 



1- (O tn in 
go in O) 3 



lO CO ■^ 

(N O CN . , _ -, 

tn to r- en r*- oi O) 

cm" r-" tn" o" in" to" co" r^ cm 

<tinoir-~o cD^'-to 

00 ■r- CO CO IT in in 



ncDoocoCM incoi-coooNi 

cotD*-'^^- incMr^'-o^ 

^coi^encM inoocMcoocNi 

a 00' to" cm" cm" co' to" in" r^* n" 00' 

■^T-CMCD T-'^fCOi-fOO 

ininincocMT-CM cmco 



T 


r^. 


(D 


,^ 


CO 


ro 


h- 


CM 


CM 


















*n 




1- 




to 


tu 


CM 







8 ? 



cor-coor- cDOO 



00 ■>- CD CM p^ in CO 



'-_ tD_ CM_ 0_ tO_ C0_ tD_ lO to 00 *> I 

r-" in" cm' O* ^-" o* to to 

1-co r-ocMcotnco 

' ^ CO (ft 



ih to "T in o 
^ eo o) r- CO 
01" jm" r-' in r>" 



in to 00 CM CO 

in CO T- CM CO 

O) o in 00 p^ 

^' jr jn" jn" cm" 



en r^ 1^ cq_ r^ 
o" f-" ut" jo" o' 



CM 00 CD CO CM 0» O 
in O P^ O) to r» » 
to <- *. ^. 

co" T-" to pi 

r- CM 



. -_^ _. orocnocn'TOO^tfirMr^'^Tcor^io 

loooooi- ■<-r^'<TCD(0 oocn<-too coi-intocMfM 
- - _- - . „ . .„_._„. ™ .„ . _ .« .« (5 ^j ^ 



h- CM 


CO 


CM 


p- 


cn 


p- 


ID 


s° 


? 


CO 


CO 
CM 
CM 


CM 

g 




CO 



to CD 
cd" co' r^" pv.' co" cm" cd' ro o' ^ i 
i^cococDin otointoo* 
r rt oi tnp^CMin^i 
'-" »-" 'T' o' 



to t-- CM to 

in ■>- CO CO 
CM CO ■^ in 



mr-o mencMOi^ ^'- 

to'^r) cDP^ocor^ coo 

CMOO'^ r-T-p-cor- ^-to 

o" od" ^' f-" P-" 01" O ^" T-' ■^" 

f- r- CM CM CO 1- 



u> 


m 


CM 




m 


3 





'P 


m 


,_ 




rR 




m 


ro 


in 


in 


,_ 


f* 


rt 


^ 


on 


to 














in 




CM 


TT 








r^ 






r* 












































m 


TT 


fp 


CO 


in 


ro 


in 


p^ 


ro 


m 







fN 


m 





to 


on 


on 


cn 


CM 


rt 


u> 











f- 


CM 




CM 


CM 


5 


m 


P^ 




tn 


in 


tti 


fii 


C) 


rt 


r^ 


CN 






^ 




CnI 




■W 




CD 


m 


in 


CO 




CM 


CO 




CM 


to 


(O 



^ CM ■^ CO CN 



r- to 

OO CO 

o» to 



rt o 



ocmcmcdt- cooencnto 
1-inoforo cN^cMcoco 
fOCOOlOOCD tnCslCD'^CD 



O to O O CO 



o CO CM in rt ■* 

CD CM O 00 05 O 

in CO 1- CO oo_ r-_ 

S'^' cn r*-' o" in" 00" ^r' t-" n" 
I^TTCD ■VOCOP-tOlft 

cncnoocMCMOoi- rt_h- 

CN ro' rt* h-" 



tbo doebbcb 00000 o 



00000 
— 0000 



00 00000 
00 00 o o 



!.ino inoinom omomo 



8 8°. 



IO^<U<l> (1>(1)Q)1UQJ UiOllt'UIU'OJJT} 
l0T3CC CCCCC CCCCC D33 



E-. E 
s " 2 
° E s 



E 


0". 


in" 


g 


§ 


8 


§ 
















8 


g 


g 


g 


q 





£ 


u 

3 





in 
to 



CM 


in 


§ 


in 

s 




5 


in 

5 


S 

to 


in 
in 
to 





in 









Basic Tables 1998 



63 



^ W -O 



e E 



t 0) 



C ID 



rsi 

CD 


CO 
CD 

O 


in 

CD 


s 


CD O 

(D CM 

in in 


s 

CM 


to 


in 


en 

CM 


ro 


s 


i 


g s 


s 

o 


CM 
ID 
CD 


in 

s 






^ 


■n- 


- s 


s 


?* 


s 



in 


CO 

in 


CD 

in 


CD (D 

CD a> 


CD 
O 

in 


IN 


cn 

CD 


CO 


in 

8 


in 


i 


in CD 


i 


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64 



Individual Returns 1998 



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



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



item 


All 

returns 


Joint returns of 
married persons 


Separate returns of 
married persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted gross income less deficit 

Salaries and wages 

Taxable interest '. 

Tax-exempt interest 


38.186,186 

33,456,098 
31,157,126 
3,099,269 
16.395,284 
17,960,974 
217,518 

5.813,152 
2.153.423 

11.185,205 
2.799,436 
1,006,471 
3,290,358 
7,787,239 

3.132.008 

3.445.134 

254.938 

4.265.360 

336,306 

618,085 

2.065,900 

4,034,421 

2,650,430 

9,749,985 

1.930.506 

1.149.732 

979.809 

6,252.719 

389.754 

27,104 

38.185.186 

4.916.538 

5,559.653 

37.576.356 

32.023.604 

33.835.992 

99,459 

9,501,396 

36,443,015 

15,105,572 

3,128,603 

■11,001 

11,144,923 

2,173,738 

2,043,300 

333,460 

96,786 

209,038 

3,045 

35,719,303 

764,438 

35,731,257 

36,296,849 

37,035,931 

34,502,269 

6.750,114 

25.307,454 

10,604,128 


3,466,035,010 

2,348,081.821 

103,247,114 

41,567,873 

88,633,911 

13,915.090 

3,518,634 

155,617.420 
12.248.025 

366,512,708 

5,771,017 

-511,583 

43.234,649 

131.605.713 

37,834,364 

23,420,660 

1,494,131 

183,982,944 

8,294,486 

-3,965.581 

5,647.133 

37,292,125 

15,787,425 

35,595,282 

4,370,235 

476.999 

10.029,784 

10,394,486 

1,038,917 

44.397 

676,460.336 

26.948.018 

31,984,304 

241,782,812 

271,624.314 

109,240,078 

1.193,534 

47.583,311 

2,551,980,140 

15,525,163 

1,359,086 

•1,930 

7,626,456 

1,696,993 

3.029.660 

114,792 

763,959 

632,486 

18,043 

582.030.253 

4.642.089 

586.681.215 

609.924.002 

625,234.277 

434.570.268 

147,794,138 

65,777,069 

71,297,333 


25,071,387 

22,982.186 
21,451.617 
2,012,902 
11,401,260 
12,491,174 
32,456 

4,563,467 
1,681,811 

7,753.445 
1,960,256 
795,069 
2,263,002 
5.215.793 

2.298,270 

2.519,670 

173,329 

3.311,431 

173,743 

538,878 

1.515,334 

2.528.931 

1.980.330 

7.370.404 

1.368.230 

857,003 

791,650 

4,986,705 

271,458 

21,917 

25,071,387 

4.120,424 

3,177,037 

24.903,129 

22.579.811 

23.026.245 

54.526 

5.648,308 

24.224.934 

12.433,992 

2,673,490 

•4,152 

9,592,552 

1.884.026 

1,415,206 

114,886 

78,755 

151,213 

2,574 

23,790,999 

539,375 

23,799,724 

24,186,538 

24,611.965 

23.412.406 

4,459.088 

16,222,822 

7,492.854 


2.696,953,197 

1.861,161,501 
69,929,814 
25.859,000 
56.471,523 
10,458.891 
119,743 

125.000,405 
9,482,230 

278,169,582 

4,066,183 

-225,855 

31,431.307 

93,829,411 

28.982,278 

17.683.672 

1.056,093 

154,232,750 

4,085,958 

-3,411,729 

4.062,905 

26.196,130 

12.796,208 

27.066.141 

3.442,293 

343,321 

8,304,547 

8,451,880 

787,487 

39,203 

497.643.495 

22,713,164 

14.852,210 

185.533,511 

208,100.180 

82.836,015 

786,845 

28,247,898 

2,000,614,208 

13,188,710 

1,164,816 

•1,226 

6,822,225 

1,542,911 

2,302,218 

26,087 

660,354 

479,855 

15,443 

459,687,807 

3,428,194 

463,123,753 

481,685,186 

487,199,484 

340,995.742 

112,481.438 

45,460,940 

55,671,501 


992.902 

869.875 
627.019 
51.028 
265.602 
402.077 
•925 

114.670 
32.874 

163,761 
39.573 
14.786 
46.261 

123,511 

49,701 

42,297 

2.752 

71.715 

2,124 

3.971 

43.272 

70.478 

41.231 

163,474 

24,104 

14,220 

117,968 

6,335 

992,902 
183,955 
125,517 
955,452 
711,987 
757,972 
4,188 
245,834 
953,090 
207,344 
16,473 

166,771 

37.022 

959 

2.081 

•54 

944.102 

37.157 

944,259 

957,825 

951,510 

885,125 

122,328 

584,327 

364,369 


67.774,616 

39.217,763 
2,530,625 
1,111,433 
2.391,574 




254,208 


Alimony received 

Business or profession; 


•16,625 
3,197,332 


Net loss 

Sales of capital assets: 


234,396 
11.880,741 


Net loss in AGI 


50,932 


Sales of property other than capital assets 


-17,782 


Taxable IRA distributions 


780,145 




2.380,907 


Rent and royalty: 
Net Income 


660.507 


Net loss 


303.678 


Farm rental income less loss 


25.703 


Partnership and S Corporation net income less loss 


4,527,393 


Estate and trust net income lessloss 

Farm net income less loss 


469,256 
-78,682 




122,690 


Taxable social security benefits 


553,172 




269.869 




714.510 


IRA payments 


39.837 




. 


Payments to a Keogh plan 


110.583 
206.784 


Moving expenses adjustment 


19.746 


Medical savings account deduction 




Total itemized deductions 


12,565.838 
747.672 




362.794 


Taxes paid deduction 

Interest paid deduction 

Contributions deduction 

Casualty or theft loss deduction 


4,399.667 

4,837.161 

2,352,874 

20,625 


Total miscellaneous deductions 


1,340.390 




51,754.451 


Total tax credits .... 


264,616 


Child care cfedit 


10,241 


Credit for the elderly or disabled 


- 




88,656 






Foreign tax cfedit 


139,149 


Earned income aedit used to offset income 
tax before credits 






10,387 


General business credit 

Empov/erment zone employment credit 


14,575 
•265 




12,826,110 


Alternative minimum tax 


155,023 




12,981,133 


Total tax liability 


13,477,777 




13,101,582 


Income tax withheld 


7,434,125 


Estimated tax payments 


4,004,961 




1,057,554 


Tax due at time of filing 


2,204,041 



Footnotes at end of table. 



Basic Tables 1998 



65 



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 in thousands of dollars) 



Hem 


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 


2,657,569 
2,479,088 

1,726,472 

76,752 

542,362 

1,258,093 
75,900 

220,327 
91.654 

404.524 
106,455 
20,184 
111,306 
337.771 

118.457 

177,517 

1,713 

104,317 

11,122 

17,834 

127.769 

87.094 

121.628 

458.430 

91,918 

91.219 

22,557 

225,973 

20,837 

•6 

2,657,569 

88,019 

417,903 

2,519.737 

2,313,597 

2,298,183 

10.013 

855.055 

2.470.174 

1.470.473 

414.459 

- 

1.204.514 

119.251 

48.227 

193.670 
3.205 
4.854 

2.232,608 
58,288 
2,234,510 
2,274,147 
2.593,873 
2.505.333 

185.494 
2.246.162 

348,084 


138,702,769 
110,143,978 

2,283,263 
549,972 

2,069,810 
791,430 

1,378.953 

5,045,777 
457,925 

7.702.224 

208.223 

-72.296 

1.658.131 

4.557,409 

1,155,129 

1,126,730 

3,967 

3,497,218 

226.555 

-120.362 

341,896 

567,508 

350,121 

1,542,577 

136,067 

39,127 

238,002 

323,801 

59,658 

•2 

36,095,904 

440,064 

1,207,765 

10.544,078 

16,915,122 

4.210.670 

55.738 

3.502,595 

87,149,992 

1,049.901 

172.553 

622.706 
84.158 
55.125 

78.784 
19.432 
9.564 

16,418,932 

173,139 

16,592,102 

17,348,035 

21.911.190 

18.123.204 

2.805.710 

6.122.972 

1,636,263 


29,878 

25,123 

28,930 

1,110 

13,699 

10,871 

2,995 
•4,079 

12,155 
6,421 
•1,325 
•1,029 
13,864 

3.780 
5.499 
•3 
3,229 
•972 
•57 

6,757 
2,979 
6,773 
•948 
•932 
•157 
3,050 
•3 

29,878 
1,474 
•6,020 
29,878 
25,872 
23.991 

4.433 
25.054 
18,344 
•5.586 

12,159 
•3.870 
1.673 

•2.002 
•8 

22,242 
•13 
22,243 
22,243 
28,759 
27,214 

8,498 
22,359 

6,978 


1,678.918 

849,350 

139,361 

16,215 

86,555 

9,672 

86.810 
•12.157 

259,058 

8,522 

•246 

•20,642 

139,439 

59.865 
72,325 
•247 
48,847 
•43,528 
•-326 

26,938 

12,285 

10,508 

•1,896 

•932 

•802 

5.329 

•22 

472.612 
10.249 
•18,949 
172.326 
215.571 
65,174 

10.841 

1,034,987 

18,820 

•1.943 

7.388 
•4,457 
2,376 

•472 
•3 

207,996 

•1,294 

209,290 

220.432 

227.053 

143,847 

62,535 

53,645 

51 291 


9,434,449 

7,099.826 

7,323,087 

957,477 

4,072.360 

3.798,750 

108,237 

911.692 
343.004 

2,851,320 
685,731 
175,108 
868,761 

2,096,300 

661.800 

700.151 

77,141 

774,669 

148,346 

57,345 

379,525 

1,341,160 

504,262 

1,750,903 

445,307 

200,578 

151,325 

919.022 

91.121 

5,181 

9,434,449 

522,557 

1,833.175 

9.058.151 

5.391.339 

7.729.602 

30.732 

2.737.753 

8.769.751 

975,420 

18,586 

•6,849 

168,927 

166,590 

541,172 

22,902 

13,859 

50.891 

417 

8,729,351 

129,605 

8,730,520 

8,856,095 

8,849,824 

7,672,191 

1,974,707 

6,231,784 

2 391,843 


560 925 510 




336 709 230 


Taxable interest 

Tax-exempt interest 


28,364,052 
14,031,254 
27 514 450 


State income tax refunds 

Alimony received 

Business or profession. 
Net income 


2.400,890 
2,003,313 

22 287 096 


Net loss 


2 061 317 


Sales of capital assets: 

Net gain in AGI 


68,501,093 
1 437 058 


Sales of property other trian capital assets 


-195 997 


Taxable IRA distributions 


9 344 424 


Taxable pensions and annuities 


30 698 546 


Rent and royalty 


5 966 584 


Net loss 


4 234 256 


Farm rental income less loss 


408 121 


Partnership and S Corporation net income less loss 


21 676 736 




3 459 178 




-354 482 


Unemployment compensation . ... . . . . 


1 119 641 




9 948 378 




2 358 943 


Total statutory adjustments 


6 261 546 


IRA payments 


750 142 


Student loan interest deduction ... 


93 619 


Payments to a Keogh plan 


1 375 849 




1,405,691 




172,003 


Medical savings account deduction 


5,192 




129,582,485 


Itemized deductions limitation 

Medical and dental expenses deduction 


3,035.868 
15.542.587 
41.033.230 
41,556,280 


Contributions deduction 


19,775.345 




330,325 




14 481 587 


Taxable income 

Total tax credits 


411,426,502 
1 003 116 


Child care credit 


9,534 




•704 


Child tax credit 


85,481 




65.467 


Foreign tax credit . . ., 


530.792 


Earned income credit used to offset income 


9,449 


Minimum tax credit 


73,782 




128,492 


Empowerment zone employment credit 


2,335 




92,889,408 


Alternative minimum tax 


884.438 




93,774,935 




97,192,571 


Total tax payments 


102,794,968 


Income tax v/ithheld 


67,873,349 




28,439,495 




13,081,858 


Tax due at time of filing 


11 734,237 



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



66 



Individual Returns 1998 



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 
returns 


Number of 
exemptions 


Number of 

exemptions 

for 
taxpayers 


Exemptions for dependents 


Size of adjusted gross income 


Total 




Number of 
returns 


Number of 
exemptions 


Adjusted gross 
Income less deficit 


Total income tax 




Number of returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




124,770,662 
14,212,847 
13,071,279 
12.901,535 
11.724.272 
10.100.267 
8,192.496 
7,093,894 
6.041,139 
5.301,432 
4,572,227 
4,125,887 
3,560,985 
8,199,630 
7,221,303 
6,266,258 
1,506,185 
307,020 
172,005 
93,047,898 
31,722,764 


245,592,958 

11,199,381 

17,184.652 

21,911.545 

21.227.751 

19.373,961 

16,020,861 

14,440,641 

13,395,730 

12,340,004 

11,449.272 

10.446,017 

9,314,516 

22.647,451 

20.702.443 

17.924.611 

4,557,864 

869,415 

475,947 

181,073,220 

64,519,738 


163,325,979 

7,959,490 

11,743,564 

14,580,348 

14,305,926 

12,982.329 

10,861.452 

9,841,821 

8,918,760 

8,134,402 

7.496,266 

6,837,635 

6,111,673 

14,582.166 

13,357.980 

11,631,279 

2,988,850 

565,893 

315,147 

128,783,088 

34,542,891 


45,887,973 

1,985,945 

3,380,303 

4,463,608 

4,016,589 

3,578,899 

2,900,910 

2,550,123 

2,451,177 

2,295,581 

2,118,384 

1,970,642 

1,724,653 

4,190,900 

3,833,328 

3,277,815 

827,142 

145,842 

75,122 

29,575,104 

16,312,869 


62,266.979 

3,229,891 
5,440,988 
7,331,198 
6,920,825 
6,391,632 
5,159.409 
4,598,820 
4,475,970 
4,205,602 
3,953,005 
3,608,382 
3,202,842 
7,955,285 
7,344,462 
6,293,331 
1,679,014 
303,522 
161,800 
52,290,132 
29,976,847 


2,482,556,820 

-11,381,824 

25,908,970 

55,982,153 

70,120,710 

82,427,440 

79,433,104 

82,804,532 

91,755,575 

97,478,557 

100,659,499 

103,507,532 

99,070.155 

280.705.834 

328,064,865 

431,432,376 

238,123,246 

98,408,785 

228,055,311 

2,271,145,558 

211,411,262 


29,575,104 

953 

6.040 

239.775 

491.653 

1,582,756 

2,209,612 

2,359,014 

2,329,723 

2,247,809 

2,095,042 

1,960,377 

1,719,729 

4,178,986 

3,828,208 

3.275,828 

826,749 

145.776 

76.077 

29,575,104 


332,740,143 


Under $5,000 


28,091 


$5 000 under $10 000 


156 


$10,000 under $15.000 


63,149 


$15,000 under $20,000 


310,072 


$20,000 under $25 000 


1 309,233 


$25,000 under $30,000 

$30 000 under $35 000 


2,939,511 
4 363 510 


$35 000 under $40 000 


5 638 866 


$40,000 under $45 000 


6 744,155 


$45,000 under $50,000 


7,417,543 


$50,000 under $55,000 


8,341,080 


$55,000 under $60,000 


8,416,183 


$60 000 under $75 000 


25,610,139 


$75,000 under $100 000 


39.474,149 


$100,000 under $200 000 


70,724,898 


$200,000 under $500.000 


57,322,883 


$500,000 under $1,000.000 


28.447,144 


$1 000 000 or more 


54,589,382 


Taxable returns, total 


332,740,143 


Nontaxable returns, total 







Exemptions for dependents-continued 






Exemp 


ions for children at home 




Exemptions for children away from home 


Size of adjusted gross income 


Number 
of 

returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns total 


43,016,295 

1.868,157 

3.153,663 

4.074,778 

3.678,913 

3.359,164 

2,674,730 

2,346,575 

2,274,771 

2,143,898 

1,997,917 

1.867,323 

1.629,025 

4,053,845 

3.688,139 

3.181,226 

807,389 

142,381 

74,401 

27,468,763 

16,667,632 


76,170,490 

3,034,019 
5,047,423 
6,658,572 
6.186,835 
5,750,653 
4,571,531 
4,154,222 
4.091,538 
3,874,559 
3,674,156 
3,385,087 
2,983,571 
7.593,070 
5,970,603 
5,017,319 
1,624,129 
295,074 
158,029 
48,177,083 
27,993,408 


2,372,731,118 

-10,918,951 

24,178,942 

51,063,859 

64,221,496 

75,222,317 

73,239,578 

76,151.598 

85,132.828 

91,020.355 

94,935.805 

98,094,992 

93,587,454 

271,427,918 

315,627,900 

418,482,257 

232,761,838 

96,110,947 

222,389,884 

2,169,209,226 

203,521,893 


27,468,763 

897 

2,025 

96,318 

267,797 

1.304,908 

1,990,558 

2.155,574 

2,153,316 

2,100,173 

1.974,575 

1,858,124 

1,624,437 

4,042,084 

3,684,039 

3,180.251 

807.015 

142.317 

74.356 

27,468,763 


319,303,890 

23.555 

138 

25,110 

140,249 

946,069 

2,504,625 

3,824,226 

5,057.384 

6,098.172 

6,820.155 

7,753,300 

7,743,561 

25.391,562 

37.549,544 

68,403,435 
56,024,284 
27,821,920 
63.076,604 
319,303,890 


838,637 

14.665 
23,556 
48,538 
43.607 
57.438 
67.028 
62.186 
59.968 
50,495 
54.808 
50,415 
43,616 
74,327 
79,506 
71,416 
13,684 
2,056 
1,030 
713,843 
124,693 


1,103,422 

22,008 

31,578 

71,944 

55,574 

71,527 

89.526 

87,023 

77,191 

71,667 

63,384 

67,240 

56,539 

91,546 

126,770 

95,029 

19,232 

3,002 

1,544 

903,421 

200,001 


60,062,662 

-295,170 
169.535 
627.270 
771.079 
1,303.510 
1,827,280 
2,025,313 
2.273.376 
2.552,711 
2,605,369 
3.182.482 
2.512,825 
4.989,273 
6,750,154 
9,872,453 
3,932.625 
1,420.036 
3,541.442 
48,481,491 
1,581,072 


713,843 

39 

12,087 
22,909 
39,547 
60,459 
60,816 
57,945 
60,495 
54,800 
59,499 
43,515 
73,950 
79,506 
71,414 
13,669 
2,055 
1,030 
713,843 


7,408,463 


Under $5 000 


2.853 


$5,000 under $10,000 




$10,000 under $15 000 


3.174 


$15,000 under $20,000 


17.826 


$20,000 under $25 000 


46.425 


$25,000 under $30,000 


110.764 


$30,000 under $35 000 


152.710 


$35,000 under $40.000 


189.966 


$40,000 under $45 000 


226.795 


$45,000 under $50.000 


270.959 


$50,000 under $55 000 


331.131 


$55,000 under $60,000 


314.652 


$50 000 under $75 000 


580.763 


$75 000 under $1 00 000 


959,460 


$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1,000.000 

$1 000 000 or more . , 


1.766.428 

1.029.571 

405,020 

989,958 


Taxable returns, total 


7,408,463 


Nontaxable returns, total 





Footnotes at end of table. 



Basic Tables 1998 



67 



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



Income-Continued 

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











E 


emptions for dependents-continued 










Exemptions for parents 




Exempt 


ons for other dependents 




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 






(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(25) 


(27) 


(28) 


All returns, total 


1,881,714 


2,175,103 


88,817,557 


1,489,786 


10,177,712 


2,171,161 


2,817,964 


65,558,911 


1,159,919 


5,383,309 


Under $5 000 


42,621 

68,037 

174,097 

206,081 


42,668 

68,038 

187,075 

253,010 


-444.309 

532,028 

2,224,469 

3,620,314 


14 

2.002 

78.490 

121.158 


382 

6 

19.081 

82.812 


119.232 
230,311 
333.096 
316.377 


131.196 
293.849 
413.609 
425,405 


32.290 
1.755.851 
4.175.853 
5.558.783 


9 

2,013 

55,851 

98.627 


1.512 


$5,000 under $10 000 


12 


$10 000 under $15 000 


15.967 


$15 000 under $20,000 


78.352 


$20,000 under $25,000 


203,320 


230.135 


4,501,820 


141.584 


181.329 


257.602 


339,318 


5.797.973 


146.887 


161.252 


$25,000 under $30,000 


157.939 


172,800 


4,314,149 


133.910 


233.842 


174.755 


225,552 


4.755.951 


134.933 


208,967 


$30,000 under $35,000 


162.581 


195,399 


5,233,994 


153.115 


324.588 


126.637 


162.176 


4.157.211 


119.414 


242,675 


$35 000 under $40 000 


126.937 
109.192 


144.971 
133,969 


4.724.182 
4.623.927 


126.782 
103.268 


329.124 
361.833 


117.997 
99,451 


163.271 
125,407 


4.412.986 
4.233.254 


115.975 
92,541 


306,774 


$40,000 under $45,000 


329.700 


$45,000 under $50,000 


72.830 


88,312 


3.455,510 


72,830 


281,349 


89,929 


127.154 


4.252,558 


87,907 


338.168 


$50,000 under $55,000 


72.861 


85,659 


3,803,017 


72,711 


307,703 


50,470 


70.395 


2,535,677 


50,470 


225,326 


$55,000 under $50,000 


75.171 


85,938 


4,328,881 


74,823 


411,919 


48,534 


76.694 


2,778,428 


48,534 


264,656 


$60,000 under $75,000 


134,586 


151,071 


9,091,835 


134,684 


881,928 


94,701 


129.598 


6,401.373 


94,700 


672.336 


$75,000 under $100.000 


133.998 


153,382 


11,492,727 


132,978 


1,347,364 


71.377 


83.708 


6.109.897 


71,377 


768,234 


$100,000 under $200,000 


115,377 


139,956 


14,879,976 


115,366 


2,320,079 


31.519 


40.028 


4,395,412 


31,514 


732.490 


$200,000 under $500,000 


20,758 


26.774 


5,598.353 


20,744 


1,289,244 


7.544 


8.879 


2,039,987 


7,540 


474.389 


$500,000 under $1,000,000 


3,894 


4.448 


2.477.756 


3,893 


676,449 


976 


999 


623,327 


975 


175.578 


$1,000,000 or more 


1,335 


1.499 


4.158.929 


1,335 


1,128,680 


554 


728 


1,440,092 


553 


386.922 


Taxable returns, total 


1,489,786 


1,725,144 


83,286,962 


1,489,786 


10,177,712 


1,159,919 


1,484,483 


52,296,585 


1,159,919 


5,383,309 


Nontaxable returns, total 


391,927 


449,959 


5,530,595 






1,011,242 


1,333,480 


13,262,325 


- 


' — 



' 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 



68 



Individual Returns 1998 



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 



Number of 
exemptions 
for taxpayers 



Exemptions for dependents 



Total 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



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 



124,770,662 

49.629.570 

2,531.742 

2,502.870 

28.872 

17.427.855 

76.530 

55.104,964 



245,592,958 

152,476.691 

3.574.590 

3.513,199 

61,391 

42,826.348 

205.558 

46.509.771 



163,325,979 

99.259.084 

2.547.656 

2.489,912 

57,745 

17,427,855 

76,530 

44,014.854 



45,887,973 

27,169.755 

660,936 

658,281 

•2,654 

16.145,460 

76,530 

1,835,291 



82,266,979 

53,217,606 

1,026.934 

1.023,287 

•3.647 

25.398.494 

129,028 

2,494,917 



2,482,556,820 

2,039,462,211 

25,436,002 • 

25.274,725 

161.277 

365.239.620 

2.708.460 

49.710.527 



29,575,104 

22.129,042 

525.547 

523.863 

•1 ,684 

5,961,315 

41,337 

917.864 



332,740,143 

299,322,281 

3,555,191 

3,526.807 

•28.384 

23.669.728 

280,922 

5,912,022 



f\^arital 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 

less deficit 



Total income tax 



Number of 
returns 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(15) 



(17) 



(18) 



All returns, total 

Joint returns of marned persons 
Separate returns of mamed 

persons, total: 

Spouse filing 

Spouse not filing 

Returns of heads of household 

Returns of surviving spouses 

Returns of single persons . 



43,016,296 

26.552,316 

594,255 

591,600 

•2,654 

14,639,092 

74,556 

1,156,066 



76,170,490 

51,225,577 

922,790 

919,143 

•3.647 

22.322.310 

124.228 

1.575.585 



2,372,731,118 

1.997.520.289 

22,999,746 

22,838,459 

161.277 

325.340,625 

2,587,506 

23,282,952 



27,468,763 

21,601,504 

469,506 

467,823 

•1.684 

4.984.397 

39,373 

363,984 



319,303,890 

293,079,534 

3,215,815 

3,187,431 

•28,384 

20.420.565 

267.790 

2.320.185 



838,637 

312,904 



43.093 
43,093 



1,103,422 

398,861 



67,001 
67,001 



499.942 



50,062,662 

25.416.030 



1.938,428 
1,938,428 



17,832,597 



713,843 

278,350 



38,375 
38,375 



66.897 



7,408,453 

4.084.705 

300.363 
300,363 

415,838 



Marital status 



Exemptions for dependents-continued 



Exemptions for parents 



Number 

of 
returns 



Number 

of 
exemptions 



Adjusted 

gross income 

less defiat 



Total income tax 



Number of 
returns 



Amount 



Exemptions for other dependents 



Number 

of 
returns 



Number 

of 
exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



All returns, total 

Joint returns of marned persons.. 
Separate returns of mamed 

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) 



1,881,714 

772.104 

9,959 
9,959 

993.973 

•1.848 

103.831 



2,176,103 

916,492 

9,968 
9,968 

1,130,099 

•1,848 

116,696 



88,817,667 

56.077.614 

540.051 
540.051 

29.119,723 

•36,935 

3,043,234 



1,489,786 

685,666 

9,957 
9,957 

714,416 

•916 

78,832 



10,177,711 

7.280,413 

83.545 
83.546 

2.438,236 

•125 

375.392 



2,171,161 

523,508 

26,243 
26,243 

1,365,611 

•1,964 

253,834 



2,817,964 

676.676 

27.175 
27.175 

1.808,466 

•2,953 

302,694 



66,568,911 

27,515,200 

677,024 
677,024 

30,505.310 

120.954 

5.740,422 



1,159,918 

398,018 

16,318 
16,318 

576,031 

•1,964 

167,587 



6,383,309 

2.906.655 

82.758 
82,758 

1,682,743 
•13,132 
698.020 



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



Basic Tables 1998 



69 



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

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





All returns with earned income credit 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Etc salanes 
and wages 


Nontaxable earned 
income 


Etc self-employment 
income 


EIC earned 
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) 


(9) 


(10) 


Total 


19,704,707 

77,561 

295,654 

537,650 

720,858 

795,882 

803,702 

957.007 

1.008.986 

1.025.416 

1.029.825 

1.112.745 

778.757 

758.483 

730.117 

841.004 

749.567 

692.560 

724.271 

673.040 

646.019 

630.127 

2.835.221 

1.280.246 


250,608,190 

-2,248030 

164,235 

817,087 

1,819,440 

2,793,477 

3,617,232 

5263,861 

6,585209 

7,700551 

8,715,622 

10558,221 

8,177,079 

8,732.466 

9,137,764 

11,353.730 

10.859.141 

10748.335 

11.941.094 

11.775167 

11,951,648 

12,294,131 

63,300,015 

34,540,715 


18,152,763 

39.410 
242.249 
470.638 
643.180 
711.513 
715508 
859.605 
852.870 
897.829 
912.841 
971.685 
709.004 
712.283 
684.779 
784.705 
712.784 
550.575 
696,556 
634,490 
520,796 
615403 
2,755396 
1,257,562 


226,294,085 

343.002 

192.957 

730.687 

1.596950 

2.431.734 

3.082.912 

4.424.305 

5.088.801 

6.233,204 

7,097,691 

8.487,723 

7,020,228 

7,877,558 

8,026,648 

10,082,143 

9,770907 

9,593,878 

10,943,224 

10.647,468 

10943,793 

11,489,551 

58,309.371 

31,879,350 


2,111,811 

4.900 

•2.002 

•2.002 

•2.174 

•5.931 

23.972 

14.745 

27,732 

28,863 

39,155 

33.402 

55.456 

47.854 

84.140 

88.936 

98.532 

111.577 

139.473 

111.299 

131.579 

128.510 

550.980 

278.597 


2,168,627 

6.573 

•50 

•4.804 

•3.433 

•3.045 

3.443 

5.318 

21.073 

39.853 

12.380 

40.083 

28.465 

74.451 

128.144 

92.227 

91.761 

127.000 

186.864 

149.334 

134.010 

146.361 

629,887 

240,065 


3,326,642 

58,603 

57,153 

85,014 

116,423 

146,484 

148,470 

187,225 

271,971 

216.052 

202.963 

242.233 

128.598 

107.278 

115,837 

116,701 

96,185 

99,498 

92,064 

86,804 

81,049 

73,256 

395,203 

191,577 


20,228,276 

161.831 

9.412 

136,053 

259,709 

317,448 

480165 

690,334 

1,245,107 

1,212,593 

1,186,774 

1,669,389 

945,418 

633,176 

794,751 

971,364 

818,849 

885,793 

712.910 

867.780 

684.552 

497,835 

3.355.059 

1.689.973 


19,704,707 

77.551 

295.654 

537,650 

720,858 

795882 

803,702 

957.007 

1.008986 

1.025415 

1.029.825 

1.112.745 

778.757 

758.483 

730117 

841.004 

749.557 

592,550 

724271 

673,040 

646,019 

630,127 

2.835.221 

1,280,246 


248,690,987 

511.406 
202.419 
871 544 


No adjusted gross income 


$1 under $1 000 


$1 000 under $2 000 


$2 000 under $3 000 


1 860 092 


$3,000 under $4 000 


2 752 227 


$4 000 under $5 000 


3 556 521 


$5,000 under $5 000 


5 119 957 


$6 000 under $7 000 


6.355.981 
7 485 651 


$7 000 under $8 000 


$8,000 under $9,000 




$9 000 under $10 000 


10 197 195 


$1 000 under $1 1 000 


7 994 110 


$11,000 under $12.000 




$1 2 000 under $1 3 000 


8 949 543 


$13 000 under $14 000 


11.145.734 
10.681.517 
10.607.671 
1 1 842 998 


$14,000 under $15,000 

$15,000 under $16,000 

$16 000 under $17 000 


$1 7 000 under $18 000 


1 1 564 581 


$18,000 under $19 000 


1 1 762 355 


$19 000 under $20 000 


12 133 747 


$20 000 under $25 000 


62 294 317 


$25 000 and over 


33 809 390 














All return 


s with earned income aedit-continued 








Size of adjusted 
gross income 


Total f 
income 


earned 
credit 


Etc usee 
income tax b 


to offset 
efore credits 


Total income 
lax 


EIC used to offset 
all other taxes 


EIC refundable 
portion 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total 


19,704,707 

77.561 

295,654 

537,650 

720,858 

795,882 

803,702 

957,007 

1,008,986 

1,025,416 

1,029,825 

1,112,745 

778,767 

758,483 

730,117 

841,004 

749,567 

692,560 

724,271 

673,040 

646,019 

630,127 

2.835,221 

1,280,245 


31,591,789 

72,282 

39,287 

213,425 

426540 

640231 

805,247 

1,151.705 

1.541.916 

1.652.986 

1.741.050 

2.156.702 

2.303.746 

2.245426 

2.092.986 

2.219521 

1.861.210 

1.612.831 

1.590,218 

1,308570 

1,155009 

989,789 

3,168351 

501,763 


5,919,232 

-22,984 

345,694 

313,537 

338,304 

20,023 

33,892 

79,143 

85,522 

217,209 

240,009 

251.298 

297.734 

342.174 

346.885 

1.984.693 

1.000129 


2,232,025 

"101 

27.884 

36,138 

15,070 

3,592 

5,283 

12,382 

22,869 

34.933 

73.974 

105.681 

140.807 

170.776 

191.775 

1,046.220 

344.541 


2,365,067 

•10.851 

308.497 

327.507 

•7.119 

•948 

•969 

•10.955 

35.249 

919,606 

743.367 


1,324,315 

•743 

33,427 

109,695 

•2,880 

•19 

•212 

•2,185 

7,497 

558,797 

608,859 


3,165,398 

48,776 

35,458 

79.289 

114.565 

136,284 

143,292 

183,648 

277,313 

214,123 

155,039 

215,992 

140,600 

99,790 

122.889 

117.707 

105.167 

128.382 

102.528 

90.106 

96.054 

79.985 

352.552 

125.849 


2,358,148 

22,349 

4,446 

14,196 

26,727 

40,736 

49,378 

71,380 

151,087 

142,126 

130,820 

219,673 

153,238 

108,715 

143,341 

157,218 

125,725 

144,987 

110415 

100,443 

91,294 

61,841 

235.725 

52.286 


16,279,377 

48712 
267,462 
488,181 
652,719 
722,432 
720142 
875804 
922,500 
952,877 
699,612 
772,382 
769,550 
755,694 
724,080 
817,280 
734,592 
553,246 
702,467 
631,367 
597,302 
564,881 
1,744,193 
451,894 


27,001,616 
49 932 




$1 under$1,000 

$1 000 under $2 000 


34.840 
199 229 


$2,000 under $3 000 


399 813 


$3 000 under $4 000 


599.494 
755 868 


$4,000 under $5,000 


$5,000 under $6 000 


1 080 325 


$6 000 under $7 000 , . 


1 390 728 


$7,000 under $8 000 


1.482.976 
1 574 092 


$8 000 under $9 000 


$9 000 under $10 000 


1 921 959 


$10,000 under $11,000 


2 146 916 


$11 000 under $12 000 


2 131 428 


$12,000 under $13,000 


1 937 253 


$13,000 under $14,000 


2 039 434 


$14,000 under $15.000 


1 700 552 


$15,000 under $16 000 


1 393 871 


$16 000 under $17 000 ... . 


1 374 121 


$17,000 under $18.000 


1 067 319 


$18,000 under $19 000 


893 939 


$19,000 under $20,000 


736.173 


$20000 under $25 000 


1 886 406 


$25,000 and over 


204,936 



Footnotes at end of table. 



70 



Individual Returns 1998 



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

(All figures are estimates based on sampies—money amounts are in thousands of dollars) 





Returns with no qualifying children 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


EIC salanes 
and wages 


Nontaxable earned 
income 


EIC self-employment 
income 


EIC earned 

income 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(21) 


(22) 


(23) 


(24) 


(251 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


3,548,865 

41.532 
171.463 
226.236 
324.179 
368.038 
380.134 
439.698 
392.596 
404.009 
404.580 
389.242 
7.159 


18,429,747 

-993,530 

88,074 

340,322 

816,914 

1,289,422 

1.702,743 

2,418,600 

2,561,543 

3,025,766 

3,415,590 

3,692,569 

71.733 


2,998,571 

16,091 
122,250 
177,387 
262,822 
309,211 
310,649 
377,786 
326.825 
361.732 
367.807 
361,995 

•4.015 


15,725,617 

70.394 

66.844 

262.726 

544,136 

1,041.061 

1.314.292 

1.926.156 

1.911.651 

2.520.630 

2.779.673 

3.154.454 

•34.583 


75,439 

•2,013 

•3,930 

•7,920 

•2,842 

•10,772 

•10,784 

26,198 

•10979 


33,828 

•3,380 
•2,877 
•1,139 
•2,515 
•9,165 
•4,317 
7,426 
•3,017 


835,675 

31,427 
55,796 
56,690 
84,339 
95.588 
99.366 
110.297 
103.479 
71.276 
74,863 
50.620 
•3.144 


2,924.862 

90.522 

43,296 

83,684 

174.879 

" 218.142 

347.738 

414.975 

449,257 

347.512 

403.492 

320.133 

•31.221 


3,548,865 

41,632 
171,453 
226,236 
324,179 
368,038 
380,134 
439,698 
392,595 
404,009 
404,580 
389,242 

•7,159 


18,684,307 




$1 under $1 000 




$1,000 under $2.000 




$2,000 under $3.000 




$3 000 under $4 000 


1 262 080 


$4,000 under $5.000 




$5 000 under $6 000 


2 342 656 


$6,000 under $7.000 




$7,000 under $8 000 


2 872 459 


S8.000 under $9.000 




$9,000 under $10.000 




$10,000 under $11 000 .... 


■65 904 


$11,000 under $12.000 




$12,000 under $13,000 




513.000 under $14.000 




$14,000 under $15 000 




$15,000 under $15.000 




$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 
gross income 


Total earned 
income credit 


EIC used to offset 
Income tax before credits 


Total income 
tax 


EIC used to offset 
all other taxes 


EIC refundable 
portion 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(31) 


(32) 


(33) 


(34) 


(35) 


(35) 


(37) 


(38) 


(39) 


(40) 


Total 


3,548,865 

41.532 
171.463 
226.236 
324.179 
368.038 
380134 
439.698 
392.596 
404.009 
404.580 
389,242 

•7.159 


694,335 

7.855 

8.398 

25.746 

61,305 

95,260 

119.452 

139767 

100325 

74.600 

46.369 

15.249 

•7 


1,009,937 

22.983 
340.804 
311.624 
327.507 

•7.119 


75,938 

101 

27,227 

35,727 

12,875 

•7 


653,973 

•10861 

308,497 

327,507 

•7,119 


146,745 

•743 

33,427 

109,595 

•2,880 


661,975 

25,592 
29,231 
50,746 
73,398 
86,089 
96,170 
99,761 
101,713 
63,687 
19,800 
14,858 
•40 


136,217 

5.593 

2.851 

6.364 

13.205 

20.559 

27.255 

27.632 

22.236 

8.242 

1.754 

427 

•0 


2,308,946 

15,167 
144,245 
177,428 
256,389 
294,588 
297,506 
358,495 
307,522 
332,444 
76,283 
48,879 


482,179 

2,162 
5 548 


No adjusted gross income 

$1 under $1.000 


$1,000 under $2 000 


19 382 


$2,000 under $3.000 


48 100 


$3,000 under $4 000 


74 700 


$4,000 under $5.000 


92 197 


$5,000 under $6.000 


112 135 


$6,000 under $7.000 


77 989 


$7,000 under $8 000 


39 131 


$8,000 under $9.000 


8 888 


$9,000 under $10 000 


1 946 


$10,000 under $11. 000 




$1 1.000 under $12 000. . .. 




$12,000 under $13. 000 




$13,000 under $14.000 




$14,000 under $15 000 




$15000 under $16.000 




$16,000 under $1 7.000 




$17 000 under $18 000 




$18,000 under $19.000 




$19,000 under $20.000 

$20,000 under $25.000 


- 


$25,000 and over 





Footnotes at end of table 



Basic Tables 1998 



71 



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 one qualifying child 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


EIC salaries 
and wages 


Nontaxable earned 
income 


EIC self-employment 
income 


EIC earned 
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) 


(49) 


(50) 


Total 


7,802,542 

19,050 
57,664 
157,342 
218,024 
243,631 
247,127 
276,668 
340,626 
329,244 
337,807 
350,674 
369,119 
374,429 
365,745 
475,514 
400.994 
352,330 
342,764 
351,039 
325,596 
329,462 
1,317,370 
219,324 


104,384,608 

■512.383 

35,848 

241,125 

550,577 

852,246 

1,120,555 

1,523,710 

2,219,206 

2,480,111 

2,853,439 

3,324,517 

3,882,689 

4,329,305 

4,588,327 

5,423,738 

5,812,274 

5,475,061 

5,658,991 

6139,688 

6,019,602 

5,429.755 

29,290,402 

5,645,724 


7,331,471 

9,625 
54,751 
145,865 
206,468 
229,780 
236,190 
254.574 
275,679 
280,189 
301,934 
314.521 
341,649 
349,786 
345,648 
443,432 
392,701 
331,772 
329,502 
326,302 
319,801 
324,358 
1,297,485 
218,349 


95,860,497 

129,045 

62.803 

228.065 

498,931 

794,182 

1,041,222 

1,308,897 

1,604,135 

1,988,015 

2,416,765 

2,807,382 

3,416,159 

3,871,936 

4,048,297 

5,713,632 

5,520,497 

4,951,450 

5,190,784 

5,543,682 

5,675,946 

6,058,988 

27.619,046 

5,370.638 


928,969 

•2.397 

•14,011 

•4,951 

•2,002 

•10,072 

•10,008 

•6,857 

29,731 

27,958 

40,228 

48,911 

60,885 

60,887 

70,668 

53,895 

65,138 

64,790 

318,990 

36578 


904,450 

•4,381 

•2,186 
•808 

•6.293 
•32,754 

•3,581 
•29,295 

17,554 
22,902 
57,909 
59,348 
64,135 
69,673 
78,456 
47,086 
66,976 
51,721 
251.102 
18,291 


1,080,336 

13,519 
•6,772 
15,315 
18,112 
28,678 
30.319 
44.996 

117,755 
74,221 
52,423 
59,217 
47,773 
58,553 
57,118 
54,455 
35,198 
44,959 
45,444 
44,138 
29,197 
35.149 

136,111 
20,912 


6,379,758 

37,609 
•-14,371 
14,295 
39,587 
56,403 
69,264 
167,205 
571,168 
420,881 
297,558 
372,393 
363,838 
351.414 
407,831 
520,829 
163,271 
381,860 
322.169 
466,116 
159,158 
194,115 
883,181 
133,971 


7,802,542 

19,060 
57,664 
157,342 
218,024 
243,631 
247,127 
275,668 
340,526 
329,244 
337,807 
350,674 
369,119 
374,429 
366,745 
475,514 
400,994 
352,330 
342,764 
351,039 
325,596 
329,462 
1,317,370 
219,324 


103,144,706 

171,036 
48 432 


No adjusted gross income 

$1 under $1 GOD 


$1 000 under $2 000 


242 360 


$2,000 under $3.000 


538 518 


$3,000 under $4 000 


850 585 


$4,000 under $5,000 

$5,000 under $5,000 

$6,000 under $7 000 


1,112,673 
1,476,909 
2 181 596 


$7 000 under $8 000 


2 441 651 


$8,000 under $9,000 


2717913 


$9 000 under $10 000 


3 209 070 


$10,000 under $11. 000 


3 797 551 


$1 1.000 under $12 000 


4 246 252 


$12,000 under $13,000 


4 524 037 


$13 000 under $14 000 


6 303 81 


$14 000 under $15 000 


5 747 902 


$15,000 under $16 000 


5 402 983 


$16 000 under $17 000 


5 591 410 


$17,000 under $18,000 


6 056 885 


$18 000 under $19 000 


5 902 080 


$19 000 under $20 000 , . 


6 304 825 


$20,000 under $25,000 


28 753 329 


$25,000 and over 


5 522 900 














Retur 


IS with one qualifying child— continued 








Size of adjusted 
gross income 


Total ( 
income 


jarned 
credit 


EIC usee 
income tax b 


to offset 
efore credits 


Total income 
tax 


EIC used to offset 
all other taxes 


EIC refundable 
portion 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(50) 


Total 


7,802,542 

19,050 
57,664 
157,342 
218,024 
243,631 
247.127 
276,658 
340.626 
329.244 
337,807 
350.674 
369,119 
374,429 
366,745 
475,514 
400,994 
352,330 
342,764 
351.039 
325,596 
329,452 
1,317,370 
219,324 


11,817,698 

26,842 
13,212 
82,548 
183,318 
289,127 
369.790 
498,468 
731,817 
721,765 
739,041 
777,765 
825,103 
841,822 
791,348 
957,116 
749.963 
594,385 
525,829 
485.537 
399,422 
350371 
839,110 
24,000 


3,171.387 

"2,962 

•10,797 

•8,975 

29,855 

77,142 

82,588 

199.537 

222,185 

226,588 

252,910 

300,816 

295,056 

1,251,515 

210349 


1,399,172 

•r363 

•2,195 

•1,951 

2,430 

12,310 

22,310 

32,494 

67,727 

96,558 

125.138 

155.694 

172.167 

684,941 

22,894 


1,132,643 

•948 

•969 

•10,955 

35,249 

878.176 

206,346 


827,193 

•19 

•212 

•2,185 

7,497 

548,851 

268,419 


1,036,180 

10,377 
•1,944 
11,486 
27,355 
25,933 
28,377 
43,143 
119,827 
74,386 
56,477 
60,351 
57,717 
54,730 
62,974 
63,766 
35,424 
61,097 
52,087 
40,452 
36,223 
41,748 
70,307 


824,486 

8,566 
•501 
3,046 
7,642 
10,759 
12,494 
25,759 
89,812 
64,963 
53.168 
61,210 
63,356 
59,420 
75,185 
80,584 
27,886 
53,073 
40,561 
29,182 
17,197 
18,159 
21,852 


6,477,178 

17,777 
57,554 
157,342 
218,024 
243,631 
245,195 
276,668 
340,278 
328.269 
336,839 
350,574 
367,070 
372,143 
361,640 
451,790 
391,768 
329,835 
324,753 
324,474 
299,183 
278,844 
389,339 
•12,978 


9,594,040 

18.175 




$1 under $1.000 


12711 


$1,000 under $2 000 


79 502 


$2 000 under $3 000 


175 675 


$3,000 under $4,000 


278 368 


$4,000 under $5 000 


357 296 


$5,000 under $6.000 


472,709 


$6,000 under $7 000 


642,004 


$7,000 under $8,000 


656,439 


$8,000 under $9 000 


685 873 


$9,000 under $10 000 


714 361 


$10,000 under $11, 000 


759,797 


$11, 000 under $12 000 


779,971 


$12 000 under $13 000 


703 854 


$13,000 under $14,000 


854,221 


$14,000 under $15 000 


589.583 


$15,000 under $16,000 


473,586 


$16,000 under $17,000 


388,710 


$17,000 under $18,000 


331,217 


$18,000 under $19 000 


226.531 


$19,000 under $20,000 

$20,000 under $25,000 

$25,000 and over 


160,044 

132,307 

•1,106 



Footnotes at end of table. 



72 



Inciividual Returns 1998 



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

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





Returns with two or more qualifying children 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Etc salanes 
and wages 


Nontaxable earned 
income 


EIC self-employment 
income 


EIC earned 
income 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(59) 


(70) 


Total 


8,353,301 

16.979 
55.527 
164.073 
178.655 
184.213 
176.440 
240.641 
275.763 
292.164 
287.438 
372.828 
402.490 
384,066 
363.373 
365.489 
348.573 
340.230 
381.507 
322.002 
320.423 
300.666 
1.617.851 
1.060,922 


127,793,834 

-742,117 

40,312 

235,640 

451,948 

651,809 

793,834 

1,321,660 

1,804,469 

2,194,674 

2,446,593 

3,541,134 

4,222,656 

4,403,162 

4,549,437 

4,939,992 

5,046,867 

5,273,274 

6,282,103 

5,535,479 

6,932,047 

5,864,376 

34,009,612 

28,894,992 


7,822,722 

13,695 
65,247 
147,385 
173,890 
172,622 
159,669 
227,145 
250,355 
255,909 
243,100 
295,169 
363,340 
362,496 
338,132 
341,273 
320,083 
318.804 
367.055 
308.188 
300.995 
291,035 
1,457.910 
1.039.213 


114,707,970 

143,563 

53,311 

239,897 

463,883 

596,492 

727,397 

1,190,242 

1,573,106 

1,724,558 

1,901,254 

2,525,887 

3,569,385 

4,005,622 

3,978,352 

4,368,511 

4,250,410 

4,542,428 

5,752,440 

5,103,785 

5,267,847 

5,430,552 

30,590,325 

26,508,713 


1,107,403 

•2,503 
•2,002 
•2,002 
•161 
•2,002 
•2,041 
•5,952 
•14,959 
•8,006 
•2,949 
15,556 
25,724 
19,896 
43,912 
40,025 
37,645 
50,690 
68,805 
57,403 
56,441 
53,720 
331,990 
242,018 


1,230,349 

•2,192 

•50 

•4,804 

•53 

•168 

•119 

•1,995 

•6,624 

•2,782 

•1,373 

7.771 

10,911 

51,549 

60,235 

22,878 

27,625 

67,328 

108,408 

102,247 

67,034 

94,640 

378,785 

221,776 


1,410,631 

13,557 
•4,585 
14,109 
13,972 
22,218 
18,785 
31,934 
50,737 
70,554 
75,687 
132,496 
77,581 
48,725 
58,719 
52,246 
60,987 
64,539 
46,620 
42,665 
61,861 
38,107 
259,092 
170,654 


10,923,657 

33,699 
•-19,513 

38,073 

46,243 
" 42,902 

53,163 
108,166 
226,573 
444,200 
485,714 
976853 
550358 
281,752 
385,920 
450,536 
656,578 
504,933 
390740 
401,663 
526,395 
303,720 
2.471,878 
1,655,002 


8,353,301 

15,979 
55,527 
164,073 
178,655 
184,213 
175,440 
240,641 
275,763 
292,164 
287.438 
372.828 
402.490 
384.055 
353.373 
365.489 
348.573 
340.230 
381,507 
322,002 
320,423 
300,665 
1,517,851 
1,050,922 


126,861,975 

1 79 454 


No adjusted gross income 


$1 under $1 000 


43 847 


$1 000 under $2 000 


282 774 


$2 000 under $3 000 


499 179 


$3 000 under $4 000 


539 562 


$4 000 under $6 000 


790 579 


$5 000 under $6.000 


1 300 392 


$6 000 under $7 000 


1 804 401 


$7 000 under 18 000 


2 171 541 


$8 000 under $9 000 


2 388 341 


$9 000 under $10 000 


3 510 521 


$10 000 under $1 1 .000 


4 1 30 655 


$11 000 under $12 000 


4 338 933 


$12 000 under $13 000 


4 425 506 


$13 000 under $14,000 


4 841 924 


$14,000 under $16,000 


4 933 615 


$16 000 under $16 000 


5 204 588 


$16,000 under $17,000 


6 251 588 


$17 000 under $18 000 


5 507 696 


$18,000 under $19,000 


5 860 275 


$19 000 under $20 000 


5 828 923 


$20 000 under $25 000 


33 540 988 


$25,000 and over 


28,285,490 










Returns with two or more qualifying children 


-continued 








Size of adjusted 
gross income 


Total ( 
income 


earned 
credit 


EIC usee 
Income tax b 


to offset 
efore credits 


Total income 
tax 


EIC used to offset 
all other taxes 


EIC refundable 
portion 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(71) 


(72) 


(73) 


(74) 


(76) 


(76) 


(77) 


(78) 


(79) 


(80) 


Total 


8,353,301 

16.979 
66,527 
154,073 
178,656 
184,213 
176,440 
240,541 
275,763 
292,164 
287,438 
372,828 
402,490 
384,055 
353,373 
366,489 
348,573 
340,230 
381,507 
322,002 
320,423 
300,665 
1,517,861 
1,060,922 


19,079,756 

37,584 

17,676 

105,131 

181,917 

255,844 

315,005 

513,470 

709,774 

856,621 

955,640 

1,363,688 

1,478,636 

1,403,604 

1,301,638 

1,262,405 

1,111,247 

1,018,446 

1,064,389 

823,032 

756,687 

639,419 

2,329,241 

577,764 


1,737,908 

•1.928 
•2.013 

•3.930 
•4.027 
•2.002 
•2.934 
17.672 
17.823 
24.709 
44.823 
41,359 
51,830 
733,078 
789,781 


756,914 

•293 
•411 

•1,634 

•2,863 

•72 

•558 

2,439 

6,247 

9,123 

15,669 

15,082 

19,607 

361,279 

321,648 


578,451 

41,430 
537,021 


350,377 

9,936 
340,441 


1,467,243 

11,807 
•4,293 
17,058 
13,811 
24,263 
18.745 
40.754 
56.773 
76.150 
78.752 
140.784 
82.843 
45.060 
59,916 
53,942 
69,743 
67,285 
50,441 
49,653 
59,831 
38,237 
282,245 
125,849 


1,397,445 

7,990 

•1,095 

4,785 

6,880 

9,418 

9,629 

17,988 

39,039 

68,921 

75,898 

158.036 

89.882 

49.296 

68,166 

75,634 

97,839 

91,914 

69,855 

71,261 

74,096 

43,682 

213,863 

52,286 


7,493,254 

15,768 
55,552 
153,411 
178,307 
184,213 
176,440 
240,641 
274,700 
292,164 
286,490 
372,828 
402.490 
383.551 
362.441 
365,489 
342,824 
333,411 
377,715 
306,893 
298,119 
286,037 
1,354,854 
438,915 


16,925,397 

29 695 


No adjusted gross income 


$1 under $1,000 

$1,000 under $2 000 


16,581 
1 00 345 


$2 000 under $3 000 


1 76 037 


$3 000 under $4 000 


245 427 


$4,000 under $6,000 


305,376 


$6 000 under $6 000 


495 481 


$6 000 under $7 000 , , 


670 735 


$7 000 under $8 000 


787 407 


$8,000 under $9,000 


879.331 


$9 000 under $10 000 


1,205.551 


$10 000under $11 000 


1 387 119 


$1 1 .000 under $12.000 


1.361.457 


$12,000 under $13.000 


1.233.410 


$13 000 under $14 000 


1.185.212 


$14,000 under $15.000 


1.010.959 


$15 000 under $16 000 


920.285 


$16,000 under $17.000 


985.411 


$17 000 under $18.000 


736,102 


$18,000 under $19.000 


557,408 


$19,000 under $20.000 


576,129 


$20 000 under $25 000 


1,754,099 




203,830 







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



Basic Tables 1998 



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Basic Tables 1998 



79 



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cn 


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CN CO o in cj) 

CM CO CO CO cn 

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CM CD CM o in 

CO' ^' r-' r-' pj 



CO in CM CO 



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co" co" ^^J '-' 



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80 



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r- 



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s 


CN 


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in 


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CO 


in 

CO 

o 


CM 
CM 
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in 


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CM CD CD CD CO 

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CD* co" o* co" in" 

r^ f^ r^ CO oo 

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in CO CO o CN 



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CO (D CO *- 
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CD ^ ^ ■<- 

CO »- N- 1- 

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CO r- CO »- 





O o O O O 



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■D "D T) t: "D 



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m 


m 






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Basic Tables 1998 



81 













5 




in 





s 


8 


s 


s 


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s 


s 


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CO 


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to 


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CO 


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s 
















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CO 


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r>i 


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ID 


in 


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in 


cm' 





CO 


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CM 


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r- 








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r- 
























to 




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CD 





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CO 





TT 


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r- 


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in 




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CO 


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r- 


















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cn" 





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T 


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^ 


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a 






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m 


CN 




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3 


CD 


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0) 








tr 




n 


CO 


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in 


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CO 





^ 


in 


CO 


CO 


r^ 








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CO CM 





T 


in 


CO 


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CO 






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in 


CO 


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cm" cm 


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0) 








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2 










































































3 










































































c 




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in 





CD 







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r— 




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CO 


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in 


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CD 





to CO 


CD 




in 




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CM 






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ra 




c 




5. 


OT 


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fS 


■^ 

r- 


5 


CN 


CO 


g 


? 


CO 
CO 


s 


s 


CM 


CD 


CO 
CN 




00 


s 


5 


CM 



s 


CD 
CD 


s 


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CD 


s 





01 


8 


cn 






c 













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in 


r- 


8 


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in 


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0" 






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co" 


in" 


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in 


CD' 


CM 




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2 


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m 


^ 


r— 


CM 


CD 


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CO 


CO 


cc 


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in 







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CD 


CO 


CO 




CO CO 


CO 


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in 







CO 


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■5 




r- 




00 


in 




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CO 




cr>. 




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in 






r- 






CN 


T 


in 


in 




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CD 


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I 




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0) 














































































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in 


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8 


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^ 


CM 


to 


CD 


CO 


CD 


CO 





00 1- 


CO 


T 


CD 


8 


•^ 


^ 


1*- 






















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in 




in 


in 


CN 




r- 


co 




CD 


r- 


r^ 


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in 




in 





CD 


CO 


CD 


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■^ 


^ 




00 








1 




c 






5 




n 











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5 


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r- 




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r-_ 


CN 


r~- 





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c 












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CO 


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CD 


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co" 


r^" 






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cn 


in 


s 


co" 


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n 


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■^ 


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ID 








in 
















t- CM 


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in 


CD 












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c 
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C^J 


































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Q. 










































































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1- 






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CN 


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01 


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CN 




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r- 


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CD 




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T 














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r 














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s 


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to 


































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s 


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8 


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CO 





5 


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tft 


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c 








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« 


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CM 


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CO 


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s 


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CM 


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CD 


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s 


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in 


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CM 


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f 




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V 


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M 




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82 



Individual Returns 1998 



r^ CO CM CM 



CN ai tn CO 
in ro ^ r^ 
CN in o -^ 



en g- CD CO to 

en o CO n CM 

(D CD CO CO 01 

oi" CM co" ^" cm' 



r- CD CD O CD 

Ol CO CO '- CO 

CTJ CD CO CO O) 

cm" iri <j) oo' 



j; 5 



in 
in 

CD 


in 


s 


CO 
CO 




(D 


S 


in 


CO 

to 


in 


s 


CO 

CO 


in 


s 


s 


CM 




CN 
CN 


s 


CO 


o 

CM 


(D 


s 


in 


S 


CO 

oi 


in 


in 

00 
CO 








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■<T 


•T 


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s 


s 


en 


CM 

in 



in 


S 


s 


in 

CO 


in 


CO 


CO 


CO 


in 
in 

CO 




in 
ID 


in 


CN 

S 


CM 
CM 




in 

s 


s 


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5 


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in 

CM 


CO 
CO 


CO 




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in 1- CM 



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p^ 

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CO 

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CM to 



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at CO 



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in cd" p^" 



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cd" en" cm' t' cn" 

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p^' r-" CN <J> in 



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in CD CO CO CO 

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P^ CO CO Ol f^ 

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CD 


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CN 
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CO 
CO 


8 


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CD 


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CO 

in 


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s 


CO 


CD 


in 


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ID 


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CO 
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s 


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CO 


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p^ 


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m 


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CO ■^ in 1- 

CM CM in 1- 
CD CO CM CN 



CO 


m 


in 


CO 


m 


m 


n 


CD 






in 


CD 


no 




CO 


r) 


p^ 




CO 








CD 


U1 




fN 


ffi 


CD 


n 


in 


in 


CD 




ro 


(D 


ro 


in 


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in 








■T 





■^ CO (N t^ ^ 



I » 

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^ 


CO 


s 


s 


CN 


CN 


8 


CO 


to 


1^ 


00 




CO 



00 



CM 



CO CD 

cd' co' iri (p 

1- (D O O 
CN CM CO n 
P-.' to" 1-" 



-T 


m 




s 


5 


in 


in 


S 8 


















m 


cn 


on 


(0 


CN 




CD 


in 


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n 


^ 


CO 






^ 


p^ 


r^ 


i 






■^ 


CD 


CD 


p^ 





cMinr^r^ r^p^cMCDin 



CO CO CD CN CM 

oo CO in CN to 

oo 1- O oo CO 

'^" co" in CO *- 

»- CD o o P^ 

CM CN C0_ CO '- 

P^' cd' »-" 



1^ T- in (D 

CO CD CM 5 

CM o> f^. ^H 

m in CO oo" in" cn 

— — — CO in 



s a 



CM 






1 


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CM 

IS 


CD 

3 


s 


S 8 S 


s 


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CO Q) 

CO " 

■2 I 

^ a> 

ra = 

H < 





Basic Tables 1998 



83 



■a 



c 
o 
o 

I 
I 

a> 
E 
o 
o 



M 
(A 
O 

(!) 

T3 

4-» 
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>. 

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c 

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ra 



c 



0) 

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(0 = 



b € 



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3 : 



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^ 0] 



o to r^ ai 



CM CD oo tN ui 

in CM CN TT ro 

in CN in r^ ^ 

r-' ■»-' m" ro ^* 

O) in 01 CN in 

in CD en a> T- 

o' r-' m" cn' in" 



r- in ^ T fo 

SOI ^ n in 

lO O O CM 

cn' ■c' co" ^" T-" 



O O (N ■* 

in CD O) CN 

ID QO ■^ CO 

crT co" o" CO* 

CD n <n CN 

CN CO O CO 



CJl CO ^ o •- 

CN CN r^ cn ^ 

CN CO CO CD O) 

CO in ui CD" CN 

CO CO O CN CO 

to CM T- CD CD 



■^ CJ) O r- O 

■^ CD cn CO cn 

(N CN CN CnJ ■'T 

CO cm" 1-" in co' 

00 in h- fvj 1- 

cn CD oi o (N 

r-' V f-" ■^" ■>-' 



in 


CO 

cn 


s 


r-. 


CN 

CD 

cn 


cn 
cn 

CO 


(N 

CN 
CN 


r^ 
T 


CO 
T 

r— 


8 




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in 

o 


in 


§ 


in 

CO 
CO 


o 
o 

CD 


s 

in 


CN 

s 


o 
In 


cn 


CD 


s 


in 


cn 


CN 

cn 

CO 


o> 

CN 


CO 


o 


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cn 


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CD 


0> 


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CO 









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in r- "T CO 

o »- CD CO 

co" O" T-' Oi 

in CD CO in 

O CO CO Oi 

t-' '^" in' in" 



00 CO cn CD CO 

O) CO CN CN o 

00 CO CO in ^ 

o" cn" cd' in co" 

CN m in cn ^ 

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to in cji r— T- 



in cn 1- CO o 

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

r* ^ cn CM r- 

TT ■^ CO 1- 

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tN o in "^ 



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CN ■^ CO CO 



cn 


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cn 


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CO 


h- 


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m o CD 00 1- 

^^ lO CN in 

in ® CO CN 

^' co' co" r^" 



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cococncncs ooji-cd 
i-cNcocom r^i-cn'^ 
cncD'^ino cDcOf-OJ 
in" co" 



JO p p ^ ^ 



r^ OO C7) O) CO tJ) 

■r- g- CO CO in (D 

cn cn ^ in o cB 

r r'" P ^" iP r 



r^ i/i in 



cn in 1- CN 



CO o in '^ 

CM T- ro ■^ 

CM O T CN 

CO r*-' r-' r^ 



CN in CO CN 5 

cn CO o oo CO 

■^ 00 o o o 

p^" cd' cn co" ^- 



CN O CN 



r- CT) CN cn o 
r- cn o o »- 



CO O O O CN 



t-"cncn" CNCDOr^r^ cocmco»-«- 



3 

s" 



in 
in 


en 


S 


CD 


cn 

CD 


h- 
m 


r^ 

fe 


CN 


S 


s 


CN 


CO 


CN 01 


f-- 


in 


CO 


CN 


CO 


CN 


in 


^ 


CO 


o 

CO 


CN 


^ 


■^ 



CN 


1^ 
(O 


CD 


CO 


CO 

in 


oi 


oo 
o 


o 


p^ 

s 


S 


o 


CN 


o> 


CO 


^ 


CO 


in 


ay 


s 


s 


s 


CN 

p^ 


s 


CM 


T 


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n 



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»- CO CN ^ 

in CN CM in 
CN CO to m 



I I S g 



S S 3 



1- ip ■g' to m 

in o ci CO oo 

CN CO in in oo 

cm" cm" ^^' in" ^" 

T- O CO 01 P^ 

CN P*- CO 



(M CO Q in gi 3 
■^ Co p in o CD 



i 


2 

CO 




s 


s 


J" 


m 


00 


p^ 


§ 



(J) h- -T r- 5 

■^ CM CO •- o _^ -- 

CM t- CO CO cn CO (O. 

t ^' in oo* P^" r-' 

• • ■^ CM 00 

T- CO in 



5 S 



CO in cn 



CN 
CD 

CO 


5 

CD 


a 




s 


CO 


in 
cn 

CO 


i 


CO 
CN 


CN 


p^ 

a 


CO 


CO 


CN 
CO 


cn 


rsi 

CO 










CN 


in 


■V 


cn 



s 


CO 


1^ 

CD 


cn 


at 

s 


in 


a 


1^ 
CO 


S 


CO 
OO 


CM 
CM 
CD 


s 


s 


OI 

s 


Ol 


cn 

CN 


OI 


o 


a 


CN 
CO 


CM 


in 

CN 

CM 


a 


in 


in 

(D 
cm' 


in" 


oo 


o 
oo 

01 



£ Rl 8 S 

O) CO r^ i^ 
co' ^' in" in 



o ^ ■■- cn CD 

m CT) r^ cn r^ 

«- CD '- O) ^ 

^^' cm' o" o cn" 



r- 1- 01 CM 



CO 1- in 
n ^ o 



s 


CD 
CN 


s 


s 


CO 

oi 


in 

s 


5 


& 


O 


s 


o 


a 


s 


S 







84 



Individual Returns 1998 



ID y- Cr ■^ 



p*. ■»- «- in o 
m -T r^ m fo 
CO rN m ID in 



rj in r- co m 
r-* o 1^ O) in 
o N. CO en in 



in in r^ oD CD 
CO (N in n T- 

(D in Ol CN CD 



m CM n 1- 
cD en •- m 
^ ID (N in 



r- n CO uD 
^ CD CD in 



CD in O CM CD 
in CN CD CM o 

r^ h- en CD o 



m r- cN n 
in 1- -^ o 



- p 



■^ CN 

in ■<- 


m 


o 
en 
en 


^ 

s 


CD 
CO 
CD 


n 


(N 


CO 
CD 


lO 

o 

O 


? s 


« 


a 


CN 

? 


CO 


in 

CN 


a 


s 


s 



CN CN in ■*r en 



■D 
V 
3 
_C 
'-S 
C 

o 

I 
V 

E 
o 
u 



(A 

o 
C3 

T3 
<U 

■*-< 
W 

3 

< 



0) 
N 

0) 

>. 

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c 
<u 

E 
>. 
ra 
CL 

re 



c a 
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a, 5 

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X s 
re s 



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.iS S 

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re s 



m 

c 



0) 

a: 



CO 5 

CO "^ 

• i 

re = 

I- < 



CD CD r- o CO 

T CD 1- CO r- 
tt 1- r- CO r-. 



en 00 CD 
CO CO ■^ 

r- T- in 



in CO CO CM in 

CO CD ^ in CN 

p- ro CD CD in 

in en o' cd" cd' 

in CN in in CN 

r— r- cji CD in 



O CN O CO CD 

CD CO CO CO T 

in CO (N lo o 

co' CN fo' r*-" en' 

CO in in ^ <- 

CN T CN in r- 

co" cd" r~.' <ji m" 



CO 
CO 
CO 


CM 
CO 
CO 


o 

in 


o 

CO 


in 

CO 


CD 

en 

CO 


en 


CO 


§ 


CN 
CO 

o 


K 


in 


CO 


in 

CO 

CN 


8 

in 


CO 

o 


co 


co 
in 


o 

CD 


GO 


o 

CN 
CO 


CO 


CN 
CO 

CN 


in 


CN 

in 

CN 


in 






■»- 


»- 


^ 


»- 


CO 


CO 


en 


CO 


CD 


r— 


CD 



r*- r- o r- 

CD en en (D 

CO CN ^ CD 

»-' en co' ^' 

CD r~. CO 1- 

CD P- CD ■>- 

^" ^" ^' cn" 



in ro ^ in CD 



CD O CO 



CO 



r-' O' co' CO" CD' 

CN in 1 CD (D 

O CD '- -^ ■C 

cn" ^" fO" CN ^' 



OT CN in CO p^ 
CO -q- CO ■^ P- 



r^ CD CD 1- 



in 


CO 


2 


CO 
CM 


s 


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Basic Tables 1998 



85 



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

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



Tax rate classes 



Classified by the highest marginal rate at which tax was computed 



Number of 

returns 



Adjusted 

gross income 

less deficit 



Modified taxable income 



At marginal rate 



Tax generated 



At marginal rate 



Income tax after credits 



As a percentage of 



Adjusted 
gross income 



Modified 
taxable income 



(3) 



JIL 



(5) 



All returns 
All tax rates 

lOpercent 

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 survivina SDOuses 
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 lax 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 

Returns of heads 

of households 

All tax rates 

10 percent 

1 5 percent (Form 881 4) 

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 

lOpercent 

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 



_a. 



(8) 



100.793,439 
1,029,381 

13,143 

68.020.204 

1.226.630 

51.821 

188.822 

24.711.575 

3,070.474 

1.262,710 

753,425 

465,254 



44,200,734 

238,415 

7,341 

25,401,868 

646,867 

33,608 

133,325 

14,324,289 

1,780,065 

996,524 

638,432 



2,221,080 

•7,497 

t 

1.337,321 

17.893 

t 

2.142 

698,815 

91.976 

36.350 

28.322 

t 



11,465,520 

27.013 

•2.851 

10.204.113 

47.299 

2.331 

3.116 

1.074.381 

67.991 

22.715 

13.711 



42,906,105 

756.457 

t 

31.076.903 

514,571 

t 

50.238 

8.614,091 

1.130,442 

207.121 

72.960 

465.254 



5,309,304,515 
13,054,752 

-121.330 

1.810,550,086 

157,338,657 

9,413,618 

18,490,488 

1,784,373,822 

438,388,417 

330,561,059 

743,349,989 

3,904,949 



3,592,987,600 

6,776,425 

-157,766 

998,907.206 

106.195,930 

6.829.897 

14.487.140 

1.263.787.354 

299.775.944 

270.076.667 

626.308.804 



97,578,230 

•86.890 

t 

25.367.571 

3.703.637 

t 

249.702 

29.801.754 

7.384,312 

5,189.163 

24,559,948 

t 



359,208,677 

598.391 

•29.557 

255.158,599 

5,032.189 

256.076 

288.347 

70.081.377 

9.822.369 

5.910.002 

12.031.770 



1,259,530,009 

5.593.045 

t 

530.116,710 

42.406,912 

t 

3,465,299 

420,703,337 

121,405,793 

49,385,227 

80,449,467 

3,904,949 



3,781,025,929 
4,243,730 

13,534 

971,307,762 

121,973,262 

8,093.303 

14.130.080 

1.340.325.298 

358.212.846 

283,608.522 

675,629,431 

3,488.162 



2,612,203,447 

2.108.564 

6.745 

534.922.583 

82,266,486 

5.842.821 

11,020.503 

933,911,658 

241.926.982 

230.797.143 

569,399,963 



73,056,732 

•32,442 

r 

14,684,114 

3,063.891 

t 

189,892 

22.404.827 

5.947.658 

4.388.954 

22.107,768 

t 



197,055,066 

185,402 

•1,995 

116,674,324 

3.853.812 

202.924 

204,010 

51,809,407 

7,958,184 

5,137,123 

11,027,887 



898,710,684 

1,917,323 

t 

305,026.741 

32.789.073 

t 

2.715.675 

332,199,406 

102,380,023 

43,285,302 

73,093813 

3488,162 



1,784,189,336 
4,243,725 

13.534 

954.841.103 

79.559,144 

1,646,738 

1.381,467 

284,434,761 

63.106,084 

56.642.947 

335.278.338 

3.041.495 



1,139,576,149 

2,108,563 

6.745 

525.268.407 

54.874.425 

1.151.142 

932.686 

192.547.705 

37.492.349 

44.823.444 

280.370,683 



37,309,581 

•32.442 

t 

14.586.581 

2.685.654 

t 

72.474 

6.076.139 

812.051 

878.959 

12.072.420 

t 



137,220,342 

185.402 

•1.995 

116.013.118 

2.248.014 

16.361 

39.698 

10,898.724 

1,446,017 

1,113,482 

5,257,531 



470,083,263 

1,917,319 

t 

298,972,996 

19,751,052 

t 

336610 

74,912,192 

23,355,666 

9,827,062 

37,577,704 

3,041,495 



813,245,403 
424.421 

2,030 

144,877,353 

21,597.063 

1,606,328 

2,878,887 

256,572.266 

85.572.728 

76.628.469 

222.253.779 

832,078 



583,494,811 

210,865 

1,012 

79,758,327 

14,690,484 

1,155,249 

2,232,240 

179,173,089 

57,336.865 

61.949.941 

186.985.739 



16,956,519 

•3,244 

t 

2.197.798 

589.145 

t 

44.501 

4.296.891 

1.402.751 

1.175.960 

7.194.957 

t 



34,862,199 

18.540 

•299 

17.468.993 

656.328 

37.464 

41.543 

9.649.101 

1.931.315 

1.403.142 

3.655.473 



177,931,873 

191.772 

t 

45.452.236 

5,661.106 

t 

560.601 

63.453.184 

24.901.796 

12,099.427 

24,416,610 

832078 



413,492,219 
424,373 

2,030 

143,226,165 

15.911,829 

411.685 

386.81 1 

79.641.733 

19,562.886 

20,391,461 

132,770,222 

763,024 



283,225,167 

210,855 

1.012 

78.790,261 

10,974,885 

287,786 

261,152 

53.913.357 

11.622.628 

16.136.440 

111,026,790 



9,822,028 

3,244 

t 

2,187,987 

537,131 

t 

20.293 

1.701.319 

251.736 

316.425 

4.780.678 

t 



23,868,359 

18.540 

-299 

17,401.968 

449,603 

4,090 

11.115 

3.051.643 

448.265 

400.854 

2.081,982 



96,576,662 

191.732 

t 

44,845.949 

3,950,210 

t 

94,251 

20,975,414 

7,240,256 

3,537,742 

14.880,771 

763,024 



783.488,016 
374,138 

301 

127,212.655 

21.276.503 

1 592.906 

2.836.476 

250.275.176 

85.010.173 

75.766.801 

218.345.906 

796.980 



562,760,458 

177,950 

2 

69,071,912 

14,462,053 

1,144,227 

2,195,908 

173,560,364 

56,926,016 

61,276,968 

183,945.059 



16,473,779 

•3,052 

t 

2,042,048 

579.652 

t 

43.555 

4.202,811 

1.396.566 

1.159,685 

6,995,337 

t 



28,737,889 

13,421 

11,775,032 

634,934 

36,743 

40,306 

9,355,281 

1,925.326 

1.371.368 

3.584,479 



175,515,890 

179,715 

t 

44,323,664 

5,599,865 

t 

556,708 

63,155.721 

24.762.265 

11.958,780 

23,821,031 

796,980 



14.8 
2.9 

(X) 
70 
135 
159 
15,3 
140 
194 
229 
29 4 
20 4 



15.7 

26 

(X) 

69 

136 

168 

15.2 

137 

19.0 

227 

29 4 

(X) 



16.9 

35 

(X) 

77 

157 

(X) 

174 

14 1 

189 

22 3 

28 5 

(X) 



8.0 

22 
(X) 
46 
126 
143 
140 
134 
196 

23 2 
29 8 

(X) 

13.9 

32 

(X) 

84 

132 

(X) 

16 1 

150 

20 4 

24 2 
29 6 
20 4 



22 
13 1 
174 
197 
20.1 
18.7 
23.7 
26.7 
32.3 
22.8 



21.5 

8.4 
(Z) 
12.9 
176 
19 6 
19.9 
18.6 
235 
26.6 
323 
(X) 



22.5 

94 

(X) 
139 
189 

(X) 
22 9 
18 8 
235 
26.4 
31.6 

(X) 



14.6 
72 
(X) 

101 

16 5 
181 
198 
181 
24 2 

26 7 
32 5 

(X) 

19.5 

94 

(X) 

145 

17 1 
(X) 

20 5 
190 
24 2 

27 6 
32 6 
228 



(X) Percentage not computed 

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

• Estimate sfiould 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 



86 



Individual Returns 1998 



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

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





Number of 

returns with 

modified 


Taxable 
income 


Modified 
taxable 


Tax 
generated 






Tax generated 


at specific rale 








10 percent 


15 percent (from Form 8814) 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 


Tax 




taxable 




income 


at all rates 


of 


taxed 


generated 


of 


taxed 


generated 




income 








returns 


at rate 


at rate 


returns 


at rate 


at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


100,793,439 


3,780,838,154 

442,177 


3,781,025,929 

445 593 


813.245,403 

59 535 


8,911,162 

484 565 


34,406,664 

215 188 


3,441,099 

21 530 


213,438 

2 954 


163,907 

3 300 


24,585 

495 


Under $2,000 


841,235 


$2,000 under $4,000 


701,065 


1.067,334 


1,081,850 


162,826 


402,187 


412 589 


41 287 








$4,000 under $6,000 


1,843,741 


2,144,352 


2,152,022 


321,585 


255,238 


377,971 


37,806 


•2,843 


•2,654 


•398 


$6,000 under $8,000 


2,227,030 


4,092,918 


4,092,810 


520,247 


180,406 


264,050 


25,401 


- 




- 


$8,000 under $10,000 


3,230742 


7,813,763 


7,813,148 


1,159,983 


251,856 


397,451 


39,760 


•948 


•663 


•100 


$10,000 under $12,000 


3,137,261 


12.403,624 


12,405,241 


1,845,204 


221,702 


464,883 


46,497 


•2,003 


•2,804 


•421 


$12,000 under $14,000 


3,693,565 


17,638,199 


17,545,777 


2.629,369 


249,488 


483,096 


48,315 


•969 


•578 


•102 


$14,000 under $16,000 . 


4,355,847 


24,488,285 


24,480,451 


3,547,439 


311,130 


665,852 


55,596 


•4,787 


•4,933 


V40 


$15,000 under $18,000 


4,199,938 


29,449,535 


29,449,431 


4,384,915 


316,753 


718,432 


71,856 


•3 


•4 


•1 


$18,000 under $20,000 


4,304,346 


37,204,855 


37,207,500 


5,549,193 


337,315 


712,170 


71,224 


•1,928 


•2,700 


•405 


$20,000 under $25,000 . 


9,781,595 


111,391,938 


111,387.982 


15,623,323 


811,951 


2,216,217 


221 ,669 


•3,233 


•3,617 


•543 


$25,000 under $30,000, 


8,079,523 


127,455,135 


127,448.858 


19,032,562 


715,880 


2,183,935 


218,438 


•3,158 


•1,708 


•256 


$30,000 under $40,000 


13,043,590 


282,908,825 


282,947,842 


43,571,973 


1,295.772 


4,962,960 


496,382 


11,077 


6,467 


971 


$40,000 under $50,000 . 


9,935,142 


294,872.228 


294.914,356 


47,986,324 


1,012,101 


3,978,021 


397,857 


17,647 


15,372 


2,307 


$50,000 under $75,000 


15,859.082 


675,302,507 


675,334,372 


114,998,584 


1,560,595 


8,277,753 


827,855 


35.490 


21.357 


3,200 


$75,000 under $100,000 


7,214,389 


452,294,883 


452,315,428 


88,249,557 


252,896 


3,207.388 


320,746 


25,372 


16,212 


2,429 


$100,000 under $200,000 


6,262,181 


635,956,996 


535,002,435 


144,552,852 


179,528 


3,003,823 


300,382 


59,401 


48,161 


7,227 


$200,000 under $500,000 


1,604,781 


395,495,482 


395,565,906 


111,118,614 


49,255 


1.175,720 


117,573 


27,695 


21,916 


3,287 


$500,000 under $1,000,000 


305,676 


185,113,677 


185,097,062 


58,772.984 


11,140 


333,105 


33,311 


8.559 


7,038 


1,056 


$1 ,000,000 or more 


171,707 


483,301,431 


483,225,853 


147,958,224 


10,382 


355,959 


35,596 


4,370 


4,322 


648 





Tax generated at specific rale 




1 5 percent 


20 percent 


25 percent 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 


Tax 


Number 


Income 


Tax 




of 


taxed 


generated 


of 


taxed 


generated 


of 


taxed 


generated 




returns 


at rate 


at rate 


returns 


at rate 


at rate 


returns 


at rate 


at rale 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total 


99,383,024 

473,564 


2,056,379,199 

188,839 


308,456,880 

28,326 


9,521,100 


344,727,367 


68,945,456 


368,425 


9,444,027 


2,361,055 


Under $2,000 




$2,000 under $4,000 


488.419 


428,482 


64,272 


- 




- 


- 


- 


- 


$4,000 under $5,000 


1,752,722 


1,585,383 


237,807 


- 




- 




- 


- 


$5,000 under $8,000 


2.178,680 


3.539,394 


545,909 


- 




- 




- 


- 


$8,000 under $10,000 


3,126,780 


7,302,832 


1.095,425 


. 




- 




- 


- 


$10,000 under $12,000 


3,088,492 


11,839,113 


1,775,867 


. 








- 


- 


$12,000 under $14.000 


3.657,482 


17,054,012 


2,558,102 


. 




. 




. 


. 


$14 000 under $16 000 . 


4,280,212 
4,144,198 


23,711,526 
28,574,047 


3,556,744 
4,301,107 


- 




- 




- 




$15,000 under $18,000 


. 


$18,000 under $20,000 


4,268,433 
9,706,210 
8,042,884 
12.995,214 
9,901,959 


36,430494 
108,991,497 
125,087,631 
266,914,685 
259,404,816 


5,464,574 
16,348,725 
18,763,145 
40,037,203 
38,910.722 


•6,592 
467,341 
571.481 


•6,719 

741,087 

1,819,132 


•1,344 
148,210 
363,841 


•2,748 
•9,551 


■8,264 
•33.869 




$20,000 under $25 000 




$25,000 under $30 000 . . .. 




$30,000 under $40.000 


•2,066 


$40,000 under $50,000 


•8,458 


$50,000 under $75.000 


15,816,022 


552,226,295 


82,833,944 


2,292.518 


10,188,328 


2.037,656 


47,489 


164.855 


41,220 


$75,000 under $100.000 


7,193,012 


283,703,395 


42,555,509 


2,111,730 


14,007.015 


2,801,398 


65,063 


360,154 


90,050 


$100,000 under $200,000 


6,221,980 


247,743,984 


37,161,598 


2,780,805 


38,687.075 


7,737,403 


121,525 


1,623,372 


405.859 


$200,000 under $500,000 


1,584,327 


63,143,279 


9,471,492 


943,834 


47,135,433 


9,427,288 


80,480 


2,424,439 


606,120 


$500,000 under $1.000,000 


299,246 


11,871,943 


1,780,791 


215,002 


35,017,236 


7,003,447 


23,874 


1,599,296 


399,827 


$1,000,000 or more 


153187 


6,437,453 


965,618 


131,797 


197,124,342 


39.424,868 


17,595 


3,229,778 


807,447 



Footnotes at end of table 



Basic Tables 1998 



87 



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 (capital gams} 


28 percent 


31 percent 


Size of adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 
at rate 


Number 

of 
returns 


Income 
taxed 
at rale 


Tax 

generated 

at rate 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 


279,736 

•6,905 
•10,779 

63,759 
55,481 
94,783 
33,991 
7,595 
5,441 


2,795,570 

•3,140 
•3,352 

128,769 
104,848 
531,718 
545.971 
299.521 
1.178.242 


782,763 

•880 
•943 

35,055 

29,358 

148,882 

152,872 

83,866 

329,908 


29,976,375 

•969 

72,374 

3,072,937 

3,140,057 

8,834.680 
6.796.399 
6.057.229 
1,547,869 
293.744 
150,117 


672,093,368 

•394 

92,894 

10.256.680 

29.500.686 

103.612,806 

144,429.342 

272.941.775 

85.012.857 

15.331.454 

8.914.469 


188,186.143 

•110 

26.010 

2.871.870 

8,260,192 

29,011,585 
40,440,215 
76,423,697 
24,083,503 
4,572,807 
2.496.051 


5.086,907 

170,934 
557,381 
2,454,777 
1,454,875 
282,825 
156,114 


173,235.534 

567.172 

5.442.096 

66.173.628 

76.525.100 

15,132,424 

8,395,114 


53,703.016 


tJnder $2 000 


$2,000 under $4,000 

$4,000 under $6,000 

$5 000 under $8 000 


- 


$8,000 under $10,000 




$10 000 under $12, 000 




$12,000 under $14.000 




$14 000 under $16 000 , . 




$16,000 under $18.000 




$18,000 under $20.000 

$20,000 under $25.000 


- 


$25,000 under $30.000 

$30 000 under $40 000 


- 


$40,000 under $50.000 




$50,000 under $75.000 


175 823 


$75,000 under $100,000 
$100,000 under $200,000 

$200,000 under $500.000 

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


1,997,050 

20,513.825 

23.722,781 

4.691.051 

2,602,485 




Tax generated at specific rate 




35 percent 


39 6 percent 


Form 8615 


Size of adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rale 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rale 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


Total 


2,016,433 

•6,941 

283,352 

1,302,674 

271,702 

151,754 


149,454,165 

•16,015 

4,714,368 

93,945,450 

32,510,134 

18,265,187 


53,803,499 

•6,485 

1,697,172 

33,820,726 

11,703,648 

6,575,467 


753,426 

5,871 
364,572 
249,795 
142,188 


335,284,627 

95.310 

24.368.671 

71.924.229 

238.896,415 


132,772,712 

37.743 

9,649,994 

28,481,995 

94,502,981 


465,254 

126.583 
169.835 
56.994 
34.166 
15.093 
10.402 
9.422 

•7.535 
•3.791 
•3.791 
9.430 
•3.791 
•1.797 
•4,475 

•2.810 
•346 

•3.659 
•935 
•122 
177 


3,041,495 

38,261 
240,689 
196,014 
189.365 
112.203 

98.441 
107.991 

•98.040 
•56,948 
•62,136 
176,257 
•75,970 
•54,550 
•159,097 

•147,036 
•27,965 
•439,221 
•255,051 
•70,681 
425,570 


763,024 

9 113 


Under $2.000 


$2,000 under $4. 000 

$4,000 under $6,000 


57,171 
45 519 


$5,000 under $8,000 

$8 000 under $10 000 


47.849 
24 601 


$10,000 under $12, 000 

$12,000 under $14,000 

$14,000 under $16,000 

$16,000 under $18,000 


22,279 
22,545 

•23,274 
•11,818 


$18,000 under $20 000 


•12 856 


$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40.000 

$40,000 under $50,000 

S50.000 under $75,000 

$75,000 under $100,000 

$100,000 under $200.000 

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


52,082 
•23,245 
•13,947 
•41,360 

•30,243 
•5,593 
•118,336 
•52,772 
•21.170 
117,142 



' Estimate should be used with caution because of the small number of sample returns on which i' 
NOTE Detail may not add to totals because of rounding 



88 



Individual Returns 1998 



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 thou 


sands of dollars) 












All returns 


Joint returns and surviving spouses 


Tax rate classes 


Number 

of 
returns 


Income 

taxed at 

rale 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(5) 




100,793,439 

8,911,162 

213,438 

99,383,024 

9,521,100 

368,425 

279,736 

29,976,375 

5,086,907 

2,016,433 

753,426 

465,254 


3,781,025,923 

34,406.664 

163,907 

2,056,379,199 

344,727,367 

9,444,027 

2,795,570 

672,093,368 

173,235,534 

149,454,165 

335,284,627 

3,041,495 


813,239,765 

3,440,666 

24,585 

308,456,880 

68,945,473 

2,361,007 

782,760 

188,186,143 

53,703,016 

53,803,499 

132,772,712 

763,024 


44,200,734 

4,066,841 

195,426 

43,906,832 

6,325,342 

263,624 

197,390 

17,855,142 

3,415,021 

1,534,955 

638,432 


2,612,203,448 

19,592,621 

144,361 

1,303,120,635 

260,881,128 
7,504,704 
1,946,156 
490,404,053 
125.207,722 
123.031.375 
280.370,683 


583,491,954 

1,959,262 
21 554 


10 percent 




195 468 095 


20 percent 


52,176,226 
1 876 1 75 




28 percent (capital gains) 


544 924 








38 814 394 


36 percent 


44 291 295 


39 6 percent 

Form 8615 


111,026,790 





Separate 


returns of married persons 


Returns of fieads of fiouseholds 


Returns of single persons 


Tax rate classes 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


All tax rates 


2,221,080 

78,880 

1,290 

2,212,280 

138,317 

9,403 

2,992 

857,226 

156,648 

64,672 

28,322 


73,056,732 

224,033 

796 

33,045,780 

10,531,923 
211,630 
144,294 
11,665,300 
2,546,876 
2,613,680 
12,072,420 


16,956,503 

22,403 

119 

4,956,867 

2,106,385 

52,908 

40,402 

3,266,284 

789,532 

940,925 

4,780,678 


11,465,520 
398,324 

13,565 

11,429,576 

269,985 

11,452 

7,213 

1.181,868 

104.417 

36.426 

13,711 


197,055,066 

1,517,749 

13,813 

157,141,118 

6,981,771 

107,321 

98,427 

19,529,047 

3,423,944 

2,984,345 

5,257,531 


34,861,660 

151,775 

2,071 

23,571,168 

1,396,354 
26,830 
27,560 
5,468,133 
1,061,423 
1,074,364 
2,081,982 


42,906,105 

4,367,117 

3,157 

41,834,336 

2,787,456 

83,946 

72,141 

10,072,139 

1,410,822 

280,380 

72,961 

465,254 


898,710,679 

13,072,262 

4,937 

563,071,666 

66,332,546 

1,620,372 

606,693 

150,494,958 

42,056,992 

20,824,765 

37,583,993 

3,041.495 


177,929,649 

1,307,226 
741 


10 percent 

15 percent (Form 8814) 


15 percent 


84 460 750 




1 3 266 509 


25 percent , 


405,093 
169 874 




28 percent 


42 138 588 




1 3 037 668 


36 percent 


7 496 915 


39 6 percent 


14 883 261 


Form 8615 


763,024 



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 
1998 to reflect changes in the law. 

Additional Child Tax Credit A 

(line 60, Form 1040) 

See "Child Tax Credit." 
Additional Standard Deduction 

(included in line 36, Form 1040) 
See "Standard Deduction." 



Additional Taxes 

(line 40, Form 1040) 

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

Adjusted Gross Income Less 
Deficit A 

(line 33, 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; 



89 



90 



Individual Returns 1998 



• Net gain from the sale of business 
property; 

• Taxable amounts of annuities, pensions, 
and individual retirement arrangement 
(IRA) distributions; 

• Rents and royalties; 

• 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 1998. 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 31, Form 1040) 
were subtracted to arrive at adjusted gross 
income (line 33, Form 1040): 

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

• Certain student loan interest; 

• 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 32 was greater 
than the amount on line 22). 

Adjustments 

See "Statutory Adjustments." 

Adoption Credit A 

(line 45, Form 1040) 

This nonrefundable credit (reported on Form 
8839) was available to taxpayers who paid 
qualified adoption expenses in 1998, or for 
qualified expenses paid in 1997 in connection 
with adoption of domestic children, for an 
adoption that was final in or before 1998. 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 54, 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. 



Explanation of Terms 



91 



Alimony Paid 

(line 31a, Form 1040) 

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

Alimony Received 

(line 11, Form 1040) 

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

All Other Taxes 

(lines 50, 52, 53, 55, 56 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, tax on 
medical savings accounts, 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 remrn. Also, 
included in "total income tax" is tax from Form 
4970, Tax on Accumulation Distribution of 
Trusts. (See also "Taxable and Nontaxable 
Remms" and "Total Income Tax.") 

Alternative Minimum Tax 

(line 51, 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, except that capital 
gains are taxed at the same rates under the AMT 
as under the regular income tax. This amount 
was then reduced by the recalculated alternative 
minimum tax foreign tax credit, and regular 
income tax before credits (line 40, Form 1040 
minus the regular foreign tax credit, line 46, 
Form 1040) to arrive at the alternative minimum 
tax. 

Basic Standard Deduction 

(included in line 36, Form 1040) 
See "Standard Deduction." 



92 



Individual Returns 1998 



Business or Profession Net Income 
or Loss 

(line 12, Form 1040) 

This source of income or loss was reported 
by individuals who were sole proprietors of a 
nonfarm business, including self-employed 
members of a profession. 

If two or more sole proprietorships were 
operated by the same taxpayer, the single 
amount of net income or loss included in the 
adjusted gross income represented the combined 
net income and loss from all sole 
proprietorships. The proprietor was required to 
exclude investment income from business profits 
and include it, instead, with the various types of 
investment income for which separate 
provisions were made on the individual income 
tax return. 

Total expenses (line 28, Schedule C) were 
deducted from gross income (line 7, Schedule 
C) to arrive at a 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 2000 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 41, 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 



Explanation of Terms 



93 



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. 

Child Tax Credit A 

(line 43, Form 1040) 

For the first time in 1998, a new credit was 
allowed for each qualifying child under 17. To 
be a qualifying child, the person had to be a 
son, daughter, stepson, stepdaughter, 
grandchild, or qualifying foster child for whom 
the taxpayer claims a dependent exemption. For 
families with no more than two children the 
credit was nonrefundable; for families with 
more than two children the credit called the 
additional child tax credit, could have been 
refundable. The credit was phased out by $50 
for each $1,000, or fraction thereof, that AGI 
exceeded: $110,000 for taxpayers filing jointly; 
$55,000 for married filing separately; and 
$75,000 for single filers. The taxpayer could 
claim up to $400 for each child meeting the AGI 
phase out guidelines. 

An additional child tax credit for taxpayers 
with three or more qualifying children could 
have been refundable. The taxpayer had to 
meet the general requirements and some 
additonal requirements. The additional child tax 
credit was not included in credits but instead as 
a payment (line 60, Form 1040). 

Contributions Deduction 

(lines 15-18, Schedule A) 

Taxpayers could deduct contributions to 
certain organizations that were religious, 
charitable, educational, scientific, or literary in 
purpose. Contributions could be in cash, 
property, or out-of-pocket expenses that a 
taxpayer paid in doing 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, which 
contributions of capital gain property were 
generally limited to 30% of the taxpayers AGI. 
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 63b, Form 1040) 

This credit (claimed on Form 4136) was 
allowed for federal excise taxes paid on gasoline 
and special fuels, such as gasohol and diesel 
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 42, 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 



94 



Individual Returns 1998 



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 63a, 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 1999 Estimated Tax 

(line 67, Form 1040) 

This amount was the part of the 
overpayment of 1998 tax which taxpayers 
specifically requested to be credited to their 
estimated tax for 1999. (See also 
"Overpayment" and "Estimated Tax 
Payments.") 

Deduction of Self-Employment Tax 

(line 27, 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, partnerships, or regulated 
investment companies. 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, muUial savings 
banks, cooperative banks, savings and loan 
associations, and credit unions, which were to 
be treated as interest income. 

Earned Income Credit A 

(line 59a, Form 1040) 

The earned income credit (EIC) for 1998 
was a maximum of $2,271 for one qualifying 
child, $3,756 for two or more qualifying 
children, and $341 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 
modified adjusted gross income each less than 
$26,473 ($30,095 if more than one qualifying 
child). To be eligible for the credit without 
children, the taxpayer must have had earned 
income and modified adjusted gross income less 
than $10,030 and they (or their spouse) must 
have been at least 25 years of age and less than 
65 years old. The credit was generally based on 
earned income, consisting of wages, salaries, 
and other employee compensation, plus net 
earnings from self-employment. For the EIC, 
"modified AGI" excluded net capital losses, net 
losses from trusts and estates, and net losses 
from nonbusiness rents and royalties. New for 
1998, modified AGI included tax-exempt 
interest plus the nontaxable part of pension, 
annuity, or IRA distributions, except for any 



Explanation of Terms 



95 



amount that is nontaxable due to trustee-to- 
trustee transfer or a rollover distribution. Also, 
in previous years, 50 percent of business losses 
had to be added back to AGI to figure modified 
AGI. In 1998, this amount increased to 75 
percent. Taxpayers with investment income 
totaling more than $2,300 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, Refundabie 
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." 

Education Credits A 

(line 44, Form 1040) 

Beginning in 1998, there were two new 
credits available, the Hope Scholarship credit 
and Lifetime Learning credit. A taxpayer was 
only able to claim one of the credits per student, 
not both. If a student made a tax-free 
withdrawal from an education IRA, neither 
credit could be claimed unless the taxpayer 
elected to be taxable on the education IRA 



withdrawl. The credits were phased out for 
AGI between $40,000 and $50,000 ($80,000 
and $100,000 for married filing jointly). 

The Hope Scholarship credit allowed a 
maximum credit per student of 100 percent for 
the first $1,000 of qualified tuition and related 
expenses and 50 percent credit for the next 
$1,000 of eligible expenses for em-ollment in 
undergraduate programs. Also, the credit only 
applied to the first two years of post-secondary 
education. 

The Lifetime Learning credit could have 
been used for tuition and expenses for 
undergraduate, graduate, and professional 
degree courses. The credit could have been 
used for an unlimited amount of time, as long as 
the taxpayer or dependents were enrolled in post 
secondary education. The Lifetime Learning 
credit was a maximum of $1,000 per return for 
expenses paid after June 30, 1998. 

Education IRA A 

Beginning in 1998, taxpayers could have 
made nondeductible contributions up to $500 
annually to an educational IRA for a child under 
age 18. The earnings and withdrawals were 
tax-free to the extent that withdrawals did not 
exceed the beneficiary's qualified higher 
education expenses for the year. The 
educational IRA contribution was phased out for 
modified AGI between $95,000 and $110,000 
(between $150,000 and $160,000 for taxpayers 
married filing jointly) (See also "Individual 
Retirement Arrangement Deductible 

Payments.") 

Employee Business Expense 

See "Unreimbursed Employee Business 
Expenses." 

Estate or Trust Net Income or Loss 

(line 36, Schedule E, Part III) 

This was the beneficiary's share of fiduciary 
income (with the exception of the items 
described below, which were reported 
separately) from any estate or trust. Income 



96 



Individual Returns 1998 



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 58, Form 1040) 

This figure represents the total of the tax 
payments made for 1998 using Form 1040-ES, 
and any overpayment from the taxpayer's 1997 
return that was applied to the 1998 estunated 
tax. Generally, individuals were required to 
make estimated tax payments if they expected to 
owe, after subtracting withholding and credits, 
at least $1,000 in tax for 1998, and they 
expected withholding and credits to be less than 
the smaller of: (a) 90% of the tax shown on 
Form 1040 for 1998, or (b) 100% of the tax 
shown on Form 1040 for 1997. 



Excess Social Security Taxes 

Withheld A 

(line 62, Form 1040) 

If a taxpayer earned more than $68,400 
($65,400 for 1997) in total wages from two or 
more employers in 1998, 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, 38, Form 1040) 

In the computation of taxable income, a 
$2,700 deduction was allowed for each 
exemption claimed if adjusted gross income was 
less than $93,400. 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 1998: 

1) The individual received more than half of 
his or her support for 1998 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 $2,700. An exception to the income 
limitation was granted to children under age 19, 
or full-time students under age 24. 



Explanation of Terms 



97 



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 $124,500 and 
was completed at $247,000; for married persons 
filing jointly and surviving spouses, the 
phaseout began at $186,800 and was completed 
at $309,300; for heads of household, the 
phaseout began at $155,650 and was completed 
at $278,150; and for married persons filing 
separately, the phaseout began at $93,400 and 
was completed at $154,650. 

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 ExclusionA 

(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 $72,000 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 32, 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 
1998. 

Foreign Tax Credit 

(line 46, 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 



98 



Individual Returns 1998 



foreign taxes paid in excess of the allowable 
amount for Tax Year 1998 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, 1040A, 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. 

Remrns 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, 
1040 A 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 or 
her non-wage 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 1040 A or 1040EZ. (These forms 
can be found in Section 5, 1998 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 47a, 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, 
the Alaska pipeline liability fund credit, and the 
credit from electing large partnerships. 
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. 



Explanation of Terms 



99 



Home Mortgage Interest Deduction 

(lines 10+11, Schedule A) 

See "Interest Paid Deduction." 

Household Employment Taxes 

(line 55, 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 40 minus line 48) minus part or all of line 
59a, Form 1040] 

To arrive at income tax after credits, 
taxpayers deducted total credits (line 48, Form 
1040) from income tax before credits (line 40, 
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 40, 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, or Form 8615, plus Form(s) 8814, 
and any additional taxes from Form 4972 (line 
39). (See also "Tax Generated.") 

Income Tax Withheld 

(line 57, 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. For 1998, there 
were two new plans introduced: the education 
IRA and Roth IRA, information on these two 
new IRA's can be found under their separate 
headings. 

Beginning in 1998, taxpayers not covered by 
an employment retirement plan may have been 
able to deduct all contributions to a traditional 
IRA, even if their spouses were covered by' a 
plan. The deduction was limited to $2,000 and 
was phased out for modified AGI (on a joint 
return) between $150,000 and $160,000. The 
modified AGI levels at which the traditional 
IRA deduction phased out (for taxpayers 
covered by a retirement plan at work) was 
between $40,000 and $50,000 for married 
persons filing jointly and surviving spouses; 
between $30,000 and $40,000 for single filers 
or heads of households; and between $0 and 
$10,000 for married taxpayers filing separately. 
Previously, 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 



100 



Individual Returns 1998 



of: (a) the individual's taxable compensation for 
the year, or (b) $2,000. Married couples filing 
a joint return could contribute up to $2,000 to 
each spouse's 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. 

Unless they were disabled, taxpayers could 
not start withdrawing funds from the traditional 
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. 
Starting in 1998, the additional tax on early 
withdrawls from a traditional IRA was 
eliminated if the distributions were used for 
qualified higher education expenses. This 
additional tax was also eliminated on 
distributions up to $10,000 from traditional or 
Roth IRA's if the distributions were used to 
buy, build, or rebuild a qualified first home. 

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. (See also 
"Roth Individual Retirement Arrangements" and 
"Education Individual Retirement 

Arrangements.") 

Individual Retirement Arrangement 
Taxable Distributions A 

(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, distributions where the 
payout represented previously taxed non- 
deductible IRA contributions, and distributions 
from a Roth IRA. If a taxpayer converted from 
a traditional IRA to a Roth IRA, they were 
required to include in gross income the amount 
that they would have reported in income if they 
had made a withdrawal from this IRA. The 
taxpayer did not include in gross income any 
part of the conversion that was a nondeductible 



contribution in a traditional IRA. Taxpayers 
then had the option of including this taxable 
amount from the conversion in income either for 
the current year or including it in equal parts 
over 4 years. 

Interest Paid Deduction 

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

The rules for deducting home mortgage 
interest for 1998 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. " 

Investment Interest Expense 
Deduction 

(line 13, Schedule A) 

See "Interest Paid Deduction." and "Total 
Itemized Deductions." 



Explanation of Terms 



101 



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 2439, and 6252; 

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

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

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 that 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 
1996 or 1997, 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 



102 



Individual Returns 1998 



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 

(line 25, Form 1040) 

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 47c, Form 1040) 

A minimum tax credit could be taken for 
1998 by certain taxpayers who paid alternative 
minimum tax for 1997 or prior years. If all of 
the minimum tax credit (claimed on Form 8801) 
could not be used for 1998, 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 
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 1998 
statistics, a modified taxable income was 
calculated by using the tax rate schedule for 
1998 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. 



Explanation of Terms 



103 



Moving Expenses Adjustment 

(line 26, 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 AG! 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 47d, 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. 



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 current year passive losses (lines lb-l-2b) 
and were limited to zero. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Adjustments 

(included in line 32, 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 1998) 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 63, Form 1040) 

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



104 



Individual Returns 1998 



Other Tax Credits 

(included in lines 47d, 48, 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 65, 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 1999 
Estimated Tax " and " Refund . " ) 

Overpayment Refunded 

(line 66a, 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 were 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, 1999; 

• had income only from interest and 
dividends and capital gain distributions; 



• had gross income for 1998 that was more 
than $700 but less than $7,000; 

• had no estimated tax payments for 1998; 

• did not have any overpayment of tax 
shown on his or her 1997 return applied to 
the 1998 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, for partnership, as 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 



Explanation of Terms 



105 



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 61, 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 29, 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 30, 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 53, 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 
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. 



106 



Individual Returns 1998 



Personal Property Taxes Deduction 

(line 7, Schedule A) 

Personal property tax could be included as a 
deduction if the tax was an annual tax based on 
value alone. (See also "Taxes Paid Deduction.") 

Predetermined Estimated Tax 
Penalty 

(line 69, Form 1040) 

If a return showed taxes of $1,000 or more 
owed on line 68 (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 1998 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 56, Form 1040) 

See "Tax from Recomputing Prior Year 
Investment Credit." 



Refund 

(line 66a, 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 67, Form 1040) 

See "Credit to 1999 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 



Explanation of Terms 



107 



includes passive losses that were not deductible 
in figuring AGI. (See also "Passive Activity 
Losses.") 

Roth IRA A 

Beginning in 1998, taxpayers were able to 
create Roth IRA's. Unlike traditional IRA's, 
contributions to a Roth IRA were not 
deductible. However, qualified distributions 
from the earnings of a Roth IRA were tax 
exempt. The contribution limit for Roth IRA's 
was the lesser of $2,000 or the individual's 
taxable compensation unless the taxpayer 
contributed to both Roth IRA's and traditional 
IRA's. In this case, the contribution limit for 
Roth IRA's was reduced by all contributions 
(other than employer contributions) to 
traditional IRA's for the taxable year. The 
eligibility for Roth IRA's was phased out for 
joint filers with modified AGI between 
$150,000 and $160,000, married taxpayers 
filing separately and living with their spouses 
with modified AGI between $0 and $10,000, 
and all other filers (single, head of household, 
and married filing separately and not living with 
their spouse at any time during the year) with 
modified AGI between $95,000 and $110,000. 
Contributions to Roth IRA's could be made 
after the taxpayer reached the age of 70 Vi. 
Also, the minimum distribution rules did not 
apply to living taxpayers as they did for 
traditional IRA's. 

Some taxpayers were also eligible to 
make taxable rollovers of traditional IRA's to 
Roth IRA's without paying the 10 percent tax on 
early withdrawals. Taxpayers had to have a 
modified AGI of $100,000 or less to be able to 
roll over a traditional IRA to a Roth IRA. 
When a taxpayer converted an amount from the 
traditional IRA to a Roth IRA, they were 
required to include in gross income the amount 
that they would have reported in income if they 
had made a withdrawal from this IRA. The 
taxpayer did not include in gross income any 
part of the conversion that was a nondeductible 
contribution in a traditional IRA. Taxpayers 
then generally had the option of including this 



taxable amount from the conversion in income 
for the current year or of including it in equal 
parts over four years. Married taxpayers filing 
separately could not take advantage of this 
rollover provision. (See also "Individual 
Retirement Arrangement Taxable 

Distributions.") 

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; 



108 



Individual Returns 1998 



• the difference between the fair market 
value of certain property and the discount 
price for which it was purchased by a 
taxpayer from his or her employer; 

• severance pay; 

• sick pay; 

• the value of exercising a stock 
appreciation right; 

• directors' fees; 

• vacation allowances; 

• most disability payments; 

• strike and lockout benefits; and 

• the value of certain non-monetary 
payments for services (e.g., merchandise, 
accommodations, certain meals or lodging, 
certain stock purchase plans, or property). 

Identifiable amounts for any of these 
categories which may have been reported by 
taxpayers as "other income" are treated as 
salaries and wages for the statistics. 

Sales of Capital Assets, Net Gain or 
Loss 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). All capital 
gain distributions had to be reported on the 
Schedule D, even if there were no other capital 
gains or losses. 

The maximum long-term capital gains tax 
rate for most sales or exchanges of properties 
was 20 percent (10 percent for taxpayers in the 
15-percent tax bracket). New for 1998, the 
holding period for property eligible for the 
lowest long-term capital gain tax rate decreased 
from more than 18 months to more than one 
year. Collectible gains and up to 50% of 
eligible gains on qualified small business stock 
were taxed at the 28-percent rate. Gains from 
the sale of certain depreciable real property was 
taxed at a 25 -percent rate. Therefore, 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 



Explanation of Terms 



109 



property specifically included in this group 
were: 

(1) certain depreciable, depletable, and real 
business property; 

(2) accounts and notes receivable in the 
ordinary course of business generated 
from the sale of goods and services 
ordinarily held for sale by the business 
or includable in the inventory of the 
business; 

(3) certain copyrights, literary, musical, or 
artistic compositions, or similar 
properties; and 

(4) amounts resulting from certain 
"involuntary conversions," including net 
losses from casualty and theft. 

Taxpayers reported all gains and losses not 
treated as capital gains on Form 4797, Sales of 
Business Property. 

Self-Employed Health Insurance 
Deduction A 

(line 28, Form 1040) 

Self-employed persons, or owners of more 
than 2 percent of outstanding stock of an S 
corporation, if they were not eligible for health 
coverage under an employer-provided plan, 
were allowed to deduct, in the calculation of 
AGI, up to 45 percent of the amount paid for 
health insurance for themselves and their 
families. 

Self-Employment Tax A 

(line 50, Form 1040) 

The ceiling for social security tax on taxable 
self-employment income for 1998 was $68,400 
($65,400 for 1997). The limit did not apply for 
purposes of the Health Insurance (HI) tax. 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 Form 6252 

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

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

Short-Term Loss Carryover 

(line 6, Schedule D) 

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

Size of Adjusted Gross Income 

(line 33, 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 



no 



Individual Returns 1998 



who had no taxable benefits were not supposed 
to show the total benefits on their income tax 
returns. 

Social Security and Medicare Tax 
on Tip Income 

(line 52, 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 36, Form 1040) 

For 1998, the basic standard deduction was 
increased. Taxpayers who were age 65 or over 
or blind could claim an additional standard 
deduction amount of $850 or $1,050 based on 
filing status. Both the basic and additional 
standard deductions were determined by marital 
filing status, as shown below. 

Single 

Basic deduction of $4,250; 

Each taxpayer 65 or over or blind was 

allowed an additional $1,050 deduction each 

for age and blindness. 

Married filing jointly or surviving spouses 

Basic deduction of $7,100; 

Each taxpayer 65 or over or blind was 

allowed an additional $850 deduction each 

for age and blindness. 

Married, filing separately 

Basic deduction of $3,550; 



Each taxpayer 65 or over or blind was 
allowed an additional $850 deduction each 
for age and blindness. 
Head of Household 
Basic deduction of $6,250; 
Each taxpayer 65 or over or blind was 
allowed an additional $1,050 deduction each 
for age and blindness. 

The basic standard deduction claimed by 
filers who were dependents of other taxpayers 
increased to a minimum of $700 (up from $650 
for 1997). New for 1998, the amount of the 
standard deduction for dependent's could be 
greater than $700 and equal to the dependents 
earned income plus $250 (but not more than the 
regular standard deduction amount) . 

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 1998 that 
was paid or deducted before 1998, 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) 

State and local income taxes paid could be 
used as an itemized deduction if a taxpayer had 
state and local income tax withheld from their 
salary during 1998; had paid state and local 
income taxes directly during 1998 for a prior 
year, or had made mandatory contributions to 
specific state disability funds. (See also "Taxes 
Paid Deduction.") 



Explanation of Terms 



111 



Statutory Adjustments 

(lines 23-32, Form 1040) 

Certain adjustments to total income were 
allowed as deductions in the calculation of 
adjusted gross income. For 1998, statutory 
adjustments included payments to an IRA, 
student loan interest deductions, 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 items is described 
separately in this section. In addition, statutory 
adjustments included jury duty pay received by 
the taxpayer and given to the employer if the 
taxpayer continued to receive wages while on 
jury duty, the forestation/reforestation 
amortization deduction, and the repayment of 
supplemental unemployment benefits under the 
Trade Act of 1974. These amounts are included 
in the "Other Adjustments" category in the 
statistics. 

Student Loan Interest Deduction A 

(line 24, Form 1040) 

Beginning in 1998, a deduction allowed 
eligible taxpayers to deduct up to $1,000 for 
interest paid on qualified higher educational 
loans. The deduction was phased out for 
taxpayers with AGI between $40,000 to 
$50,000 ($60,000 to $75,000 for taxpayers 
filing a joint return). 

Tax Credits 

See "Total Tax Credits." 

Tax Due at Time of Filing 

(line 68, 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 56, 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 40, Form 1040) 

This amount was the tax computed on 
modified taxable income. For 1998, 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 $25,350 for 
single filers; $42,350 for joint filers or 
surviving spouses; $21,175 for married persons 
filing separately; and $33,950 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 $61,400 
for single filers; $102,300 for joint filers or 
surviving spouses; $51,150 for married persons 
filing separately; and $87,700 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 $128,100 
for single filers; $155,950 for joint filers or 
surviving spouses; $77,975 for married persons 
filing separately; and $142,000 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 $278,450 
for single filers, joint filers, or surviving 
spouses and heads of households and $139,225 
for married persons filing separately. The 39.6 



112 



Individual Returns 1998 



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 $1,400, there were two 
methods of reporting this income. If the child 
filed his or her own return, the investment 
income that exceeded $1,400 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 $1,400 was included on Form 1040, line 21. 
The remaining investment income in excess of 
the $700 standard deduction was taxed at the 
child's rate (15 percent), added to the parents' 
tax on Form 1040, line 40, 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.") 

Tax Payments A 

(lines 57, 58, 60-64, 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 1997 return); 

(3) additional child tax credit; (not 
tabulated separately) 

(4) payment with request for extension of 
filing time; 

(5) excess social security, Medicare, or 
railroad retirement tax withheld; 

(6) credit for tax on certain gasoline, fuel, 
and oil; 

(7) 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 59a, 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 69, 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 
floor. The amounts reported in the statistics are 
prior to this floor. (See also "Limited 
Miscellaneous Deductions.") 

Tax Rates, Tax Rate Classes 

See "Tax Generated." 

Tax Withheld 

(line 57, 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 



Explanation of Terms 



113 



"nontaxable" may have had a liability for other 
taxes, such as self-employment tax, uncollected 
employee social security and medicare tax on 
tips, tax from recomputing prior-year 
investment credit, penalty taxes on individual 
retirement accounts. Section 72 penalty taxes, 
advance earned income credit payments, 
household employment taxes, or golden 
parachute payments. These taxes, however, 
were disregarded for the purposes of this 
classification since three of the above taxes were 
considered social security (rather than income) 
taxes, and the remaining ones, except for 
advance earned income payments, were either 
based on prior year's income or were penalty 
taxes. 

For this report, the earned income credit is 
treated first as an amount used to offset income 
tax before credits. Since the earned income 
credit was refundable, it was subtracted from 
income tax (for the statistics) after reduction by 
all other statutory credits. As a result, some 
returns became nontaxable strictly because of 
the earned income credit if there was no 
alternative minimum tax and the earned income 
credit equaled or exceeded income tax before 
credits reduced by any other credits. 

It should be noted that classification as 
taxable or nontaxable was based on each return 
as it was filed and does not reflect any changes 
resulting from audit or other enforcement 
activities. 

Taxable Income 

(line 39, 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 



114 



Individual Returns 1998 



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 49 + line 5 1 + any Form 4970 tax on line 
56 - line 59a, 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 1998, total income tax 
included the tax from Form 4970 (2,210 
returns for $14,501,000). It did not include any 
of the other taxes which made up total tax 
liability. Total income tax was the basis for 
classifying returns as taxable or nontaxable. 

Total Itemized Deductions A 

(included in line 36, 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 $124,500 
($62,250 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 $124,500 
($62,250). Therefore, total itemized deductions 
is the sum of the separate deductions cited 
above, less the itemized deduction limitation. 

Total Miscellaneous Deductions 

See "Miscellaneous Itemized Deductions." 

Total Rent and Royalty Income or 
Loss 

(line 26 plus 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 the 
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 32, Form 1040) 

Total statutory adjustments was the sum of 
the individual adjustments to income (lines 23- 
31a). 

Total Tax Credits A 

(lines 48, 59a, Form 1040) 

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

(1) child care credit; 

(2) credit for the elderly and disabled; 

(3) child tax credit; 

(4) education credits; 

(5) adoption credit; 

(6) foreign tax credit; 



Explanation of Terms 



115 



(7) general business credit; 

(8) minimum tax credit; 

(9) mortgage interest credit; 

(10) empowerment zone employment credit; 

(11) nonconventional source fuel credit and; 

(12) other tax credits; 

(13) 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 refunded or applied to other 
taxes, and is classified separately as "earned 
income credit refundable portion," or "earned 
income credit used to offset other taxes." All 
other credits were limited to the amount needed 
to offset income tax before credits and were not 
refundable or used to offset any other taxes. 

Total Tax Liability 

(line 56 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 Individual Retirement 
Arrangement Distributions." 



Total Unlimited Miscellaneous 
Deductions 

(line 27, Schedule A) 

See "Miscellaneous Itemized Deductions." 

Type of Tax Computation A 

(line 40, Form 1040) 

Tabulations in Table 3.1 include three 
methods of computing the tax on income subject 
to tax. These methods were: 

(1) regular tax, as computed from the tax tables 
or tax rate schedules accompanying the 
Forms 1040, 1040A, or 1040EZ. 
Schedule J, Farm Income Averaging returns 
are included with regular tax. (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 



116 



Individual Returns 1998 



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 floor. (See also "Limited 
Miscellaneous Itemized Deductions.") 



Section 5 1998 Forms 



Page 

Form 1040 118 

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

Form 1040EZ 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, HEMIC '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 130 

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 1 34 

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 ,400 138 

Form 8801 , Credit for Prior Year Minimum Tax- Individuals and Estates and Trusts 139 

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



117 



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19 Pension and profit-shanng plans 

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a Vehfcles, machinery, and equipment , 
b Other business property . . 

21 Repairs and maintenance . . 

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• Had business expenses of J2.50O or 
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lime dunng the year 

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business. 

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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 child tax credit 

(See also basic and standard deductions) 

Additional standard deduction 

(See also basic and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Time Series, 1994-1998 A 

Additional taxes 

Definition Pg 89 

Time Series, 1994-1998 A 

Adjusted gross income less deductions 

Time Series, 1994-1998 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 89 

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, 1994-1998 A 

Adjustments 

(See Statutory Adjustments) 

Adoption credit 

Change in law pg 90 

Classified by: 
Size of adjusted gross income 3.3 



141 



142 



Individual Returns 1997 



Advance earned income credit 

Time Series, 1994-1998 A 

Advance earned income credit payments 

Definition pg 90 

Alimony paid 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 91 

Time Series, 1994-1998 A 

Alimony received 

Classified by: 

Marital Status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 91 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time Series, 1994-1998 A 

All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 91 

Alternative minimum tax 

Classified by: 

Marital Status 1.3 

Size of adjusted gross income 3.3 

Definition Pg 91 

Reported on: 

Returns with modified taxable income .3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time Series, 1994-1998 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, 1994-1998 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 91 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 A 



Capital assets 

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

Capital gain distributions reported on Form 
1040 

Classified by: 

Size of adjusted gross income 1.4 

Time series, 1994-1998 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 92 

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 92 

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

Time series, 1994-1998 A 



Index 



143 



Child tax credit 

Change in law Pg 10 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg 93 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1994-1998 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Coefficient of Variation 

Allremrns 1.4CV 

Contributions deduction 

Carryover from prior years 2.1 

Classified by marital status 1.3 

Definition Pg 93 

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 93 

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

Time series, 1994-1998 A 

Credit for Federal tax on gasoline and special 
fuels 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 93 



Credit from regulated investment companies 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 94 

Credit to 1999 estimated tax 

(See also Overpayment refunded) 
Definition pg 94 

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 94 

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

Time series, 1994-1998 A 

Dependant Exemptions 

(See Exemptions) 

Description of the sample 

Data capmre and cleaning Pg 20 

Domain of study pg 19 

Method of estimation Pg 20 

Sample design and selection pg 19 

Sampling variability and confidence 

Intervals Pg 20 

Table presentation Pg 21 

Dividends 

Classified by: 

Marital stams 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 94 

Reported on: 

Remrns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 A 



144 



Individual Returns 1997 



E 



Earned income credit 

Change in law pg 10 

Definition pg 94 

Income items and credits 2.5 

Refundable portion: 
Classified by size of adjusted gross 

Income 2.5, 3.3 

Time series, 1994-1998 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 

Education credit 

Change in law pg 10 

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, 1994-1998 A 

Education credit 

Change in law Pg 10 

Definition pg 95 

Electronically filed returns 

Time series, 1994-1998 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 95 

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, 1994-1998 A 

Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 96 

Time series, 1994-1998 A 

Exemption Amount 

Change in law Pg 1 1 

Classified by size of adjusted gross income 

and marital status 1.2 

Time series, 1994-1998 A 

Exemptions 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 96 



Index 



145 



Reported on: 

Returns with itemized deductions 2.1 

Time series, 1994-1998 A 



Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 97 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 A 

Farm rental net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 97 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

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 97 

Reported on returns with itemized 

Deductions 2.1 

Time series, 1994-1998 A 

Foreign housing adjustment 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 97 

Time series, 1994-1998 A 



Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg 97 

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

Time series, 1994-1998 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Time series, 1994-1998 A 

Form 1040 returns 

Description Pg 98 

Time series, 1994-1998 A 

Form 1040A returns 

Description Pg 98 

Time series, 1994-1998 A 

Form 1040EZ returns 

Description Pg. 98 

Time series, 1994-1998 A 

Form 1040PC returns 

Description Pg 98 

Time series, 1994-1998 A 

Forms and instructions 

Form 1040 pg 118 

Schedules A&B pg 123 

ScheduleC pg 124 

Schedule C-EZ pg 125 

Schedule D pg 126 

ScheduleE pg 127 

Schedule ETC pg 128 

ScheduleF pg 128 

ScheduleH pg 129 

Schedule R pg 130 

Schedule SE Pg 131 

Form 1040A pg 119 

Formll040EZ pg 122 

Form2106 pg 132 

Form2441 pg 133 



146 



Individual Returns 1997 



Form 3800 pg 134 

Form 6251 pg 135 

Form 8582 pg 136 

Form 8615 pg 138 

Form 8801 pg 139 

Form 8814 pg 139 



G 



Gambling earnings 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 99 

Gambling loss deduction 

Definition Pg 98 

Returns with itemized deductions 2.1 

General business credit 

Classified by: 

Marital stams 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, 1994-1998 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, 1994-1998 A 

Home mortgage interest deduction 

(See also Interest paid deduction) 
Reported on returns with itemized 
Deductions 2.1 



Household employment tax 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 99 



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 99 

Reported on: 
Returns with modified taxable income .3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 A 

Income tax before credits 

Classified by: 
Size of adjusted gross income 1.4 

Definition pg 99 

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

Time series, 1994-1998 A 

Income tax less credits 

Time series, 1994-1998 A 

Income tax withheld 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 99 

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

Time series, 1994-1998 A 



Index 



147 



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 99 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1994-1998 A 

Individual retirement arrangement (IRA) 
taxable distributions 

Change in law pg 10-11 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 100 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 A 

Interest paid deduction 

Classified by marital stams 1.3 

Definition pg 100 

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 11 



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 stams 2.2 

Returns with total income tax 3.2 

K 

Keogh retirement plan 

(See Payments to a Keogh plan) 
Time series, 1994-1998 A 



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 



148 



Individual Returns 1997 



M 



Marginal tax rates 

(See also Tax generated) 

Definition pg 101 

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 101 

Reported on returns with itemized 

Deductions 2.2 

Type of exemption 2.4 

Medical and dental expenses deduction 

Classified by marital status 1.3 

Definition pg 101 

Limitation 2.1 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Method of estimation 

Description Pg 20 

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, 1994-1998 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 102 

Returns with itemized deductions 2.1 

Modifled 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 102 

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, 1994-1998 A 

Net operating loss 

Classified by size of adjusted gross 

Income 1.4 

Definition pg 103 

Time series, 1994-1998 A 

Nonconventional source fuel credit 

Classified by: 

Marital status 13 

Size of adjusted gross income 3.3 

Definition pg 103 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Classified by 1 979 income concept B 

Definition pg 103 



Index 



149 



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, 1994-1998 A 

o 

Other adjustments 

(See also Statutory adjustments) 
Classified by: 

Size of adjusted gross income 1.4 

Time series, 1994-1998 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 103 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 A 

Other payments 

Definition Pg 103 

Time series, 1994-1998 A 

Other tax credits 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 103 



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, 1994-1998 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 104 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



150 



Individual Returns 1997 



Payment with request for extension of filing 


Deductions 




2.1 


time 












Classified by: 






Population and sample 






Size of adjusted gross income . . . 




3.3 


Reported on Forms 1040, 1040 A, and 






Definition 


••• Pg 


105 


1040EZ 




.. C 


Time series, 1994-1998 




.. A 


Predetermined estimated tax penalty 






Payments to a Keogh plan 






Classified by: 






Classified by: 






Size of adjusted gross income 




3.3 


Marital status 




1.3 
1.4 


Definition 

Time series, 1994-1998 • 


pg 


106 


Size of adjusted gross income . . . 




.. A 


Definition 


••■ pg 


XX 








Reported on: 






Prescription medicine and drug expenses 




Returns with itemized deductions 






(See Medical and dental expenses deduction) 


Classified by marital status .... 




2.2 








Time series, 1994-1998 




.. A 


Primary IRA Payments 












(See also Individual retirement arrangement 




Penalty tax on qualified retirement 


plans 




deductible payments, adjustment) 






Classified by: 






Classified by: 






Size of adiusted sross income 




3 3 


Marital status 




1 3 


Definition 


•••pg 


105 


Size of adiusted eross income 




1 4 


Time series, 1994-1998 


. A 


Reported on: 












Returns with itemized deductions 






Pensions and annuities 






Classified bv marital status 




7? 


Classified by: 






Time series, 1994-1998 




.. A 


Marital status 




1.3 
1.4 


R 






Size of adjusted gross income . . . 






1979 income concept 




. B 








Definition 


••• pg 


105 


Real estate taxes 






Reported on: 
Returns with itemized deductions 
Classified by marital status 




2.1 
2.2 
. A 


(See also Taxes paid deduction) 

Definition 

Reported on returns with itemized 
Deductions 


pg 


106 


Time series, 1994-1998 




2.1 


Personal exemption 

(See Exemptions) 






Recapture taxes 

Time series, 1994-1998 




.. A 


Personal interest deductions 






Refund 






(See Interest paid deduction) 






(See also Overpayment refunded) 






Personal interest paid 






Definition 


pg 


106 


(See also Interest paid deduction) 












Personal property taxes deduction 

(See also Taxes paid deduction) 

Definition 

Reported on returns with itemized 


■•• pg 


106 


Refund credited to next year 

(See also Credit to 1997 estimated tax) 
Time series, 1994-1998 




.. A 



Index 



151 



Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition pg 106 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 106 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Rent net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 106 

Requirements for filing 

Description pg 8 

Retrospective income concept 

Classified by size of adjusted gross 

Income and 1979 concept B 

Description pg 12 

Roth IRA 

Change in law Pg 10 

Description pg 107 

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 status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 



Definition pg 107 

Reported on: 

Remrns with itemized deductions 2.1 

Classified by marital stams 2.2 

Time series, 1994-1998 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 13 

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, 1994-1998 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, 1994-1998 A 



152 



Individual Returns 1997 



Self-employed health insurance deduction 

Change in Law pg 12 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 109 

Time series, 1994-1998 A 

Self-employment tax 

(See also Deduction of self-employment tax) 

Change in Law pg 12 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 109 

Time series, 1994-1998 A 

Separate returns of married persons 

(See also Marital filing status) 
Classified by: 

Each rate at which tax was computed .. 3.6 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on returns with itemized deductions 

Classified by marital status 2.2 

Short-term capital gain or loss 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 
income 1.4 

Short-term gain or loss from other forms 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 
Income 1.4 

Short-term loss carryover 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 
Income 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, 1994-1998 A 

Social security and Medicare tax on tip 
income 

Classified by: 

Marital status 3.3 

Definition pg 110 

Time series, 1994-1998 A 



Index 



153 



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, 1994-1998 A 



Standard deduction 

(See also Basic and additional standard 
deductions) 

Change in Law pg 12 

Classified by: 

Marital status 1.2 

Size of adjusted gross income 1.2 

Definition pg 110 

Time series, 1994-1998 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, 1994-1998 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 111 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 A 

Type of adjustment 1.4 

Student loan interest deduction 

Change in Law pg 12 

Classified by: 

Marital status 1.3 

Definition pg 111 

Reported on: 

Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1994-1998 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, 1994-1998 A 

Type of credit 3.3 



154 



Individual Returns 1997 



Tax due at time of filing 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 111 

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

Time series, 1994-1998 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 remrns with modified 

Taxable income 3.1 

Tax items 

(See also specific type) 
Classified by: 
Accumulated size of adjusted gross 

Income 1.1 

Marital status 1.3 

Size of adjusted gross income.. 1.2, 1.4, 3.3 

1979 income concept B 

Reported on: 
Returns with modified taxable income .3.1 

Remrns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 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, 1994-1998 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, 1994-1998 A 

Tax penalty 

(See also Predetermined estimated tax penalty) 

Definition pg 112 

Time series, 1994-1998 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, 1994-1998 A 

Taxable income 

Classified by: 
Accumulated size of adjusted gross 

Income 1.1 

Marital status 1.2,1.3 

Sizeofagi 1.1, 1.2, 1.4, 3.5 

1979 income concept B 

Tax generated at specific rate 3.5 

Definition pg 113 



Index 



155 



Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1994-1998 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, 1994-1998 A 

Taxable IRA 

(See Individual retirement arrangement (IRA) 
taxable distributions) 

Taxable pensions and annuities 

(See Pensions and annuities) 
Time series, 1994-1998 A 



Taxable returns 

(See also Nontaxable returns) 
Classified by: 

Accumulated size of agi 1.1 

Size of adjusted gross 

Income 1.1,1.2,1.4,2.3,3.3 

Reported on: 
Returns with itemized deductions 2.1 

Taxable social security 

Time series, 1994-1998 A 



Taxes paid deduction 

Classified by marital status 1.3 

Definition pg 113 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of taxes paid deduction 2.1 

Total credits 

(See also Tax credits and Total tax credits) 
Time series, 1994-1998 A 



Total income 

Definition .. 



pgll4 



Total income, net gain less loss 
Time series, 1994-1998 



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 114 

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, 1994-1998 A 

Type of deduction 2.1 

Total miscellaneous deductions 

(See miscellaneous deductions) 



156 



Individual Returns 1997 



Total payments 

Time series, 1994-1998 A 

Total rent and royalty income or loss 

Definition pg 114 

Total standard deduction 

(See Standard deduction) 
Time series, 1994-1998 A 

Total statutory adjustments 

(See Statutory adjustments) 
Time series, 1994-1998 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 

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, 1994-1998 A 



Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions and 
employee business expense) 

Definition Pg 1 15 

Reported on remrns with itemized 
Deductions 2.1