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Full text of "Individual income tax returns"

3 9999 06316 819 7 



INDIVIDUAL INCOME 
TAX RETURNS 1 999 



3 





▲ RETURNS FILED S TAX COMPUTATIONS $ 




SALARIES & WAGES S TAXABLE INCOME T 




EXEMPTIONS $ STANDARD DEDUCTIONS 




ADJl STED GROSS DvCOME S INCOME TAX 




NET GAINS ▲ SET LOSSES T TAX LIABILITY 




ITF, Vn7F,D DRDI ICTTONS «i AD.n STMF.NTS T 




T IRAS $ MARITAL STATL S T DEPENDENTS 




INTEREST T ALTERNATIVE MINIMUM TAX 




$ NONTAXABLE RETURVS T TAX RERTsDS 


iHTRS 

Department of the Treasury 


A TAX CREDITS T SOLRCES OF INCOVIE $ 


Internal Revenue Service 


$ EARNED INCOME CREDIT A DMDESfDS 


www.irs.gov 




Catalog Number 63338H 


STATISTICS OF INCOME DIVISION | 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 

Income Tax 

Returns 1999^^711^7^05^^ 

' DEPOSITORY 



Publication 1304 (Rev. 10-2001) 






Charles O. Rossotti 

Commissioner 



Bob Wenzel 

Deputy Commissioner 



David A. Mader 

Assistant Deputy Commissioner 



Mark Mazur 

Director, 

Research Analysis and 

Statistics of Income 



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Additional unpublished information from individual income tax 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 studies available to the general public in 
the form of electronic databases, and the Internet. You can 
sample our products by contacting our Internet site at 
http : //www .ustreas . irs . gov/prod/taxstats/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- 1999 
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 11 

Comparison of Adjusted Gross Income with 1979 Income Concept 15 

Section 2 

Description of the Sample 

Domain of Study 19 

Sample Design and Selection 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 

1999 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 1999. The 
statistics are based on a stratified probability 
sample of individual income tax returns, 
selected before audh, which represents a 
population of a little over 127 million Forms 
1040, 1040 A, 1040EZ, and 1040PC, including 
electronic returns, filed for Tax Year 1999. 

Table A on the following pages presents 
selected income and tax items for Tax Years 
1995, 1996, 1997, 1998, and 1999 as they 
appear on the forms and provides the percentage 
change for each item between 1998 and 1999. 
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 1999, the number of 
individual tax returns filed increased by over 

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



2.0 million, or 1.8 percent. Adjusted gross 
income (AG!) grew $439.5 billion, or 8.1 
percent from 1998 to 1999, compared to the 9.0 
percent growth recorded from 1997 to 1998. 
Total tax liability increased 10.9 percent to 
$917.0 billion. Several components of AGI 
showed sizable increases for 1999: taxable state 
and local tax refunds increased 22.2 percent; net 
capital gains increased 19.0 percent; and taxable 
IRA distributions increased 17.6 percent. 
This report is divided into six sections. 
Section 1 explains the requirements for filing, 
changes in the law for 1999, 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 1999 



Table A-Selected Income and Tax Items for Selected Years, 1995-1999, in Current and Constant 1990 



Dollars' 

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



Current dollars 



Percent change. 
199810 1999 



(1) 



(2) 



(3) 



(4) 



(5) 



Alt returns' 

Form 1040 returns 

Electronically filed returns 

Form 1040A returns 

Electronically filed returns 

Form 1040EZ returns 

Electronically filed returns 

Fomi 1040PC returns 

Salaries & wages 

Number of returns 

Amount 

Taxable interest received 

Number of returns 

Amount 

Tax-exempt interest 

Number of returns 

Amount 

Dividends in AGI 

Number of returns 

Amount 

State income tax refund 

Number of returns 

Amount 

Alimony received 

Number of returns 

Amount 

Business or profession net income, less loss 

Number of returns 

Amount 

Net capital gam in AGI less loss 

Number of returns 

Amount 

Capital gain 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, 
trusts, etc. 

Number of returns. 

Amount 

Farm net income less loss 

Number of returns 

Amount 

Unemployment compensation in AGI 

Number of returns 

Amount 

Social security benefits (received) 

Number of returns 

Amount 

Taxable social security benefits in AGI 

Number of returns 

Amount 

Foreign earned income exclusion' 

Number of returns 

Amount 

Net operating loss ' 

Number of returns 

Amount 

Other income, net gain less loss ' 

Number of returns 

Amount 



118,218,327 

64,774,724 
4,130.001 

24,463,262 
5,975,664 

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

101,138,551 
3,201.456.569 

67,028.830 
154,780.536 

5,005,129 
48,518,428 

26.214,195 
94,592,325 

18.261,317 
12.235.548 

427,060 
4,339,781 

16,172,851 
169.343.327 

15,284.562 
166,758,085 

4.678.363 
3.657.121 



1.777.233 
-3.010.038 



5.858.634 
59,840.199 



5,255,882 
37,316,169 



19,778,915 
311,264,612 



18,414,601 
221,053,045 



14,158,755 
148,999,462 



2,219,244 
-7.849,640 



7,985,322 
19,336,423 



10,292.449 
119.291.657 



6.598,033 
45,715,361 



266,129 
12.284,935 



505,303 
49,330,982 



4,623,440 
15,518,117 



120.351,208 

66,264,999 
4,905.975 

24.579.173 
7.083,225 

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

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

57,159,338 
155.572,564 

5,000,839 
48,216,666 

27,709,581 
104,254,985 

18.352.565 
12.751.223 

415,593 
4,592,121 

16,735,827 
175,903,956 

16.536.286 
245.960.751 

5.428.435 
5.856.183 



1.822.036 
-2,284.494 



6.456.820 
70,006,464 



5,831,146 
45,538,743 



20,675.450 
344,907,107 



19,272,307 
238,786,811 



14,371,185 
175,050,227 



2.188.025 
-7.111.985 



7.995.015 
19.326,824 



10.961.473 
130.579.153 



7.365.955 
53.203.171 



279.004 
11.982.578 



503,913 
49,749,182 



4,698,350 
16,741,080 



122,421,991 

68,781.991 
6,972,994 

24,780,076 
8,475,295 

21,154,656 
8,839,265 
7,705,268 

104,404,985 
3,613,918,455 

67.300.571 
171.700.242 

4.925.914 
49.015.921 

29,507,639 
120.493.432 

19.218.388 
14.094,351 

413.109 
4.965.883 

16,937,575 
186,741,216 

24.240.112 
356.083,267 

N/A 
N/A 



1.744,602 
-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 



14,480,536 
198,823,191 



2,160,954 
-6,847,443 



7,124,100 
17,230,102 



11,351,510 
139,958.629 



8,307,938 
61,557,689 



297.534 
13.170.179 



568.443 
51.343.545 



4.737.237 
19085.135 



124,770,662 

71,162,837 

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 
178.333.632 

4,778,374 
50,223,365 

30,423,274 
118,479,991 

19,544,265 
14,707,844 

437,410 
5.118.123 

17.104.786 
202.400.115 

25,690,397 
446,083,839 

N/A 
N/A 



1,719,937 
-1,575,698 



8,530,379 
133,357,445 



7,774,091 
74,094,357 



22,211.348 
441,521,385 



20,473,407 
280,650,198 



14,547,697 
219.258.921 



2.091.845 
-7,933.778 



7.082.562 
16.814.669 



12,135,792 
154,953,370 



8,941,171 
68,702,700 



308,284 
13,455.924 



539,802 
48,297.886 



5.088.222 
21.554.040 



127,075,145 

74,165,814 
13.173,514 
26,961,302 
12,462,963 
20,752,420 
9,858,843 
5,195,509 

108,183,782 
4,132,473,459 

57.218.877 
175.575.235 

4,801,877 
52.513.007 

32,226.492 
132,465,522 

20,811,334 
17,976,204 

418,989 
5,455.497 

17.312.125 
208,414.067 

21.493.841 
530.795.936 

5.206,662 
11.962.180 



1,732.925 
-1,712,291 



8,751,378 
125316,324 



8,129,376 
87,140,912 



23,180,716 
508.236,875 



21.343.646 
304.310.714 



14.535,311 
245,591,401 



2,046,308 
-6,242,915 



6.775.723 
17.530.779 



12.487.903 
163.232,494 



9,459,189 
75,078,976 



314,486 
14,136,544 



578,583 
49,634,620 



5,160,532 
22,879,779 



(6) 



1.8 

4.2 
39.4 

3.7 
21.2 
-0.4 

7.7 
-23.5 

1.5 
6.5 

(Z) 
-1.5 

0.5 
4.6 

S.9 
11.8 

6.S 
22.2 

-4.2 
6.6 

1.2 
3.0 

-16.3 
19.0 



0.8 
-8.7 



2.6 
-6.0 



4.6 
17.6 



4.4 
15.1 



4.3 
8.4 



-0.8 
12.5 



-2.2 
21.3 



-4.3 
4.3 



2.9 

5.3 



5.8 
93 



2.0 
5.1 



7.2 
2.8 



1.4 
6.2 



Footnotes at end of table 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1995-1999, in Current and Constant 1990 
Dollars-Continued^ 



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





Current dollars 




Item 


1995 


1996 


1997 


1998 


1999 


Percent change. 
1998 to 1999 




(1) 


(2) 


(3) 


(4) 


(5) 


(5) 


1 oiai income, net gam less loss 


118.113.441 
4.230.493.192 

4.300.722 
8.338,014 

N/A 
N/A 

N/A 
N/A 

12,849.084 
13.341.810 

3.011.145 
2.601.145 

1.032.102 
8.734.145 

803.838 
203,861 

567,947 
5,225,564 

5,765 
114,619 

126,323 
860.329 

18,208.887 
41.139.577 

4.189.353.615 

34.007.717 
527.374.034 

83.222.737 
413.584.632 

83,777,737 
401 .255.344 

10.809.500 
12.319,288 

105.211.028 

3.326.498.893 

237.154,485 

584.509.487 

94.612.292 
2.813.826.385 

94.482.512 
595.744.087 

65.179 
424.557 

94.497.909 
596.168.654 

5.964.253 
2.517.952 

251.524 
48.028 

N/A 
N/A 

N/A 
N/A 

N/A 
N/A 

1.730,566 
2,965,313 


120,289,122 
4,578,621,425 

4,374,281 
8,627,534 

N/A 
N/A 

N/A 
N/A 

13,204.164 
14.044.148 

3,147.032 
2.785.382 

1.079.413 
8.979.382 

708.631 
157.528 

597,157 
5,658,169 

4,055 
75,059 

120,561 
618,170 

18,424,901 
42,646,933 

4,535,974,492 

35,414,589 
572,541,293 

83,995,917 
425,102,973 

83,995,917 
412,808,983 

11,042,761 
13,293,990 

107,919,330 

3,615,875,867 

238,625,393 

598,860,677 

95,575,755 
3,089,657,389 

95,513,834 
665,575,498 

36,237 
148,670 

95,522,237 
666,724,167 

5,974,146 
2,531,383 

168,012 
31,836 

N/A 
N/A 

N/A 
N/A 

N/A 
N/A 

2,105,799 
3,538,835 


122,332,599 
5,016,904,665 

4,068,958 
8,662,694 

N/A 
N/A 

16.912 
22.454 

13.513,228 
14,868,362 

3,284,842 
3,869,842 

1,189,981 
10,237,623 

918,302 
234,237 

623,545 
6.311.455 

554 
16.351 

118.529 
884,074 

18,785,760 
45,954,580 

4,969,949,986 

35,624,595 
620,810,172 

84,844,302 
441,695,925 

84,844,302 
428,362,726 

11,136,379 
13,333,199 

110,720,898 

3,984,130,897 

241,279,259 

627,825,050 

99,314,519 
3,429,109,165 

99,217,292 
738,819,027 

59,250 
653,002 

99,225,503 
739,482,029 

5,795,530 
2,464,005 

190,343 
41,281 

N/A 
N/A 

N/A 
N/A 

30.721 
58.522 

2.334.015 
4,073.461 


124.652.387 
5,467.503.555 

3.868.017 
8.188.452 

3.763.742 
1.730.768 

42,235 
62.071 

13.756.483 
15.960.341 

3.380.867 
4.693,286 

1.177,487 
11,039,583 

828,922 
217,913 

590,898 
6,877,808 

1,543 
38,994 

164,646 
1,037,209 

21,998,355 
51.530.709 

5.415.972.847 

38.186.186 
675.460.336 

85.576.463 
459.457.374 

85.576,463 
445.400.450 

11.081.534 
14.056.924 

111.924,583 

4,357,840,879 

245,592,958 

650,347,285 

100,801,271 
3,780,838,200 

100,793,439 
813,227,104 

47,690 
341,757 

100,797,716 
813,568,861 

6,128,155 
2,660,573 

180,473 
35,689 

24,810.781 
15.143.458 

4.652,596 
3,376,647 

40,668 
83,045 

2,995,294 
4.577,022 


126.840.986 
5.912,166,710 

3,587,149 
7,883,438 

4,136,505 
2,254,531 

50,393 
81,977 

14,029,609 
16,689,650 

3,491.539 
6,755,071 

1,254,007 
11,928,242 

805,357 
236,115 

610,609 
7,247,919 

5,782 
77,574 

198.438 
1.313,318 

22,659,973 
56,698,800 

5.855,467,909 

40,244.305 
741,376,847 

85,755,356 
463,960,491 

85,755,356 
449,695,182 

11,200,024 
14,254,309 

113,853,898 

4.730.367.366 

248.657.119 

659.241.317 

102.845.571 
4,136.119,714 

102,831,402 
906,345,754 

36,960 
456,001 

102,834,362 
906,811,755 

6,182,193 
2,675,147 

181,813 
33.529 

26.016.019 
19.398.625 

6.436.654 
4.772.443 

47.349 
103.015 

3.265.544 
4.941.010 


1.8 




8.1 


Total taxpayer IRA adjustment 


-4.7 




-3.7 


Student loan interest deduction 


9.9 


Amount 


30.3 


Medical savings account deduction 


19.3 




32.1 


One-tialf of self-employment tax 


2.0 




4.6 


Self-employed health insurance 

Number of returns 


3.3 


Amount 

Keogh retirement plan 


43.9 
7.3 


Amount 


8.0 


Penalty on early withdrawal of savings 


-2.8 




8.4 


Alimony paid adjustment 

Number of returns 


3.3 


Amount 


5.4 


Foreign housing deductions 


274.7 




98.9 


Utner adjustments 
Number of returns 


20.5 




26.6 


Total statutory adjustments 


3.0 


Amount 

Adjusted gross income or loss {AGI) 

Amount 

Total Itemized deductions 

Number of returns , , 


10.0 
8.1 
5.4 




9.6 


Total standard deduction 


0.2 


Amount 


1.0 


Basic standard deduction 
Number of returns 


0.2 


Amount 


1.0 


Additional standard deduction 


1.1 


Amount 


1.5 


AGI less deductions 


1.7 


Amount 


8.5 


Number of exemptions 


1.2 




2.9 


Taxable income 


2.0 


Amount 

Tax from table, rale schedules, etc. 

Number of returns 


9.4 
2.0 




11.5 


Additional taxes 


-22.5 


Amount . , , 


36.4 


Income tax before credits 


2.0 


Amount 


11.5 


Child care credit 


0.9 


Amount 


0.5 


Credit for elderly or disabled 
Number of returns 


0.7 




-5.8 


Child tax credit 


4.9 


Amount 


28.1 


Education credits 


38.3 


Amount , 


41.3 


Adoption credit 
Number of returns 


16.4 




24.0 


Foreign tax credit 

Number of returns , . 


9.1 


Amount 


5.6 



Footnotes at end of table. 



Individual Returns 1999 



Table A-Selected Income and Tax Items for Selected Years, 1995-1999, in Current and Constant 1990 
Dollars-Continued^ 



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



Current dollars 



Percent change, 
1998 to 1999 



General business credit 

Number of returns 

Amount 

Pnor 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 secunty, Medicare tax on tip income 
not reponed 

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 witfiheld 

Number of returns 

Amount 

Estimated tax payments 

Number of returns 

Amount 

Earned income credit' 

Number of returns 

Amount 

Additional child tax credit 

Number of returns 

Amount 

Payment with an extension request 

Number of returns 

Amount 

Excess social secunty tax withheld 

Number of returns 

Amount 

Other payments: 

Fomn 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 



(1) 



(2) 



(3) 



(4) 



(5) 



267.527 
702.906 



106.592 
468.755 



8.263.198 
6.894.461 



94.020.926 
589.274.192 



12.850.372 
26.678.859 



414.106 
2.290.576 



7.416 
51.517 



267.601 
43 651 



3.039.096 
1,780,113 



193.751 
124.693 



97.461.757 
620.965.863 



102.436.220 
495.484.153 



11.903,592 
122.489.252 



19.334.397 
25.955.575 



N/A 
N/A 



1.368.994 
24.929.343 



1.033.189 
1.081.454 



42.037 
67.482 



519.653 
123.815 



111.098.864 
670.131.074 



85.348.771 
119.452,121 



82.744.440 
104.537.379 



3.671.556 
14.924.742 



29.734.331 
71.153.015 



5.177.201 
856.106 



297.511 
742.891 



117.414 
669.545 



8.583.103 
7,740,814 



96,051.501 
658,983.353 



13.217.169 
28.094.894 



477.898 
2.812.746 



12.207 
70.167 



286.946 
32.100 



3.434,814 
2.189.148 



192.014 
91.737 



99,665.343 
693,027.778 



104.213.605 
533.284.434 



12.333.764 
141.571.020 



19.463,836 
28.825.258 



N/A 
N/A 



1 ,422.648 
32.447.235 



1.178.757 
1.313.451 



87.976 
60.178 



513.815 
108.650 



112.926,241 
737,610,226 



86,492.206 
128.964.442 



83.668.927 
111.680.957 



3.862.330 
17.283.475 



30.601.619 
85.337.201 



5,530,812 
955.207 



306.254 
825.320 



118.571 
681.282 



8,712.146 
8,410.868 



98.794.570 
731.071.161 



13.515.150 
29,738,153 



618.072 
4.005.101 



26.922 
133.018 



267.055 
27.826 



3.415.245 
2.335.845 



239.664 
122.398 



102.359.516 
768,290.921 



106.483,908 
582.124.212 



12.766.410 
162.584.233 



19.391.179 
30.388.582 



N/A 
N/A 



1.597.435 
38.918,434 



1.267,562 
1.399.705 



68.097 
55.227 



445.633 
101.328 



115,138.784 
815,571,720 



88,311,237 
140.110378 



85.381.040 
119.705,937 



4.109.601 
20.403.441 



31.198.382 
93.909.641 



5,920,839 
1 .080.062 



272,197 
732.487 



108,583 
818.389 



32.114.860 
27.823.908 



96,581.077 
785,744,954 



13.757.431 
31.914.256 



853.433 
5.014.549 



22.300 
238.980 



245.028 
26.264 



3.786.185 
2.699.419 



217.555 
105.877 



100.813,446 
826.521.050 



109.144.689 
636,248.491 



13.072.121 
177.750.952 



19.704,707 
31,591,789 



754.363 
508.972 



1.540.573 
45.640.225 



1.303.542 
1.523.584 



41.588 
46.076 



445.489 
108.376 



117.835.317 
893.418.465 



93,434.524 
167,987,055 



90.233,356 
144.445,788 



4.557.379 
23.541.268 



28.429,855 
102.151.442 



5,019,735 
961,802 



287.658 
783.920 



166.010 
996.461 



34.813.611 
33.974.279 



97.752.068 
872.837.476 



14.029.609 
33,372,365 



1,018,053 
5.477.597 



12.243 
215.699 



254,489 
29.477 



4.075.050 
3.074.825 



171.629 
94.004 



102.194.476 
916,992,618 



111.193.931 
695.525.980 



13.169.356 
196.915.946 



19.260.339 
31,903,081 



985.579 
812.404 



1.510.206 
53.984.319 



1.377.613 
1.712.649 



37.879 
151.723 



426.878 
95.029 



119.809.259 
981.100.157 



94.827.237 
182.049.186 



91,600.741 
155.513.635 



4.514.653 
26.535.551 



29,200.902 
119.091.512 



5,285.114 
1,149,865 



(6) 



5.7 
7.0 



52.9 
21.8 



8.4 
22.1 



1.2 
11.1 



2.0 
4.6 



19.3 
29.2 



-45.1 
-9.7 



3.9 
12.2 



7.7 
13.9 



-21.1 

-11.2 



1.4 
10.9 



1.9 
9.3 



0.7 
10.8 



-2.3 
1.0 



30.7 
59.6 



-2.0 
18.3 



5.7 
12.4 



-9.1 
229.3 



-4.4 
-12.3 



1.7 
9.8 



1.5 
8.4 



1.5 
7.7 



-1.2 
12.7 



2.7 
16.6 



5.3 
19.6 



Footnotes at end of table 



Introduction anti Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 1995-1999, 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 


1995 


1996 


1997 


1998 


1999 


Percent change, 
199810 1999 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




118,218,327 

64,774,724 
4,130,001 

24,453,262 
5,975,664 

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

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

67,028,830 
132,744,885 

5,006,129 
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 
3,136,457 

1.777.233 
-2.581.508 

5,858,634 
51,320,925 

5,255,882 
32,003,575 

19.778,915 
265,950.782 

18.414,501 
189,582,371 

14,158,755 
127.785.845 

2.219.244 
-6.732,110 

7,985,322 
16,583,553 

10,292,449 
102,308,454 

6.598.033 
39.205.999 

265.129 
10,535,965 

505,303 
42,307,875 

4.623,440 
13,308,848 


120,351,208 

66,264,999 
4.905,975 

24.579,173 
7.083,225 

21.195.154 
6.964,704 
8,310.882 

102,748,874 
2,814.059.621 

67.159.338 
138.060,470 

5,000,839 
40.180,555 

27.709,581 
85.879.155 

18.352,565 
10.625,019 

415.593 
3,825,758 

16,735,827 
147,419,963 

16.635.285 
204.967.293 

5.428.435 
4,880,153 

1,822,036 
-1,903,745 

6,455,820 
58.338,720 

5,831,145 
37,948,953 

20,675,450 
287,422,589 

19,272,307 
198.989,009 

14,371.185 
145,883.523 

2,188,025 
-5,926,554 

7,995,015 
16,105,687 

10,961,473 
108,899,294 

7.365.955 
44,335,975 

279,004 
9,985,482 

503,913 
41,457,652 

4,698,360 
13,950,900 


122,421,991 

68,781,991 
5,972,994 

24,780,075 
8,475,295 

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

104,404,985 
2,942,930,339 

57,300,571 
139,821,044 

4,925,914 
39,915,059 

29.507,639 
98.121.687 

19,218.388 
11.477.485 

413,109 
4,043,879 

15,937,575 
152,069,394 

24,240,112 
289,970,087 

N/A 
N/A 

1,744,502 
-1,189,252 

6,751.089 
54,340.125 

6.214,044 
44.936,906 

20,948,184 
311,837,118 

19,496,575 
211,491,247 

14.480.636 
161,908,136 

2,160,954 
-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 

568.443 
41.810.705 

4.737.237 
15,541,542 


124,770,662 

71,162,837 

9,450,121 

25,987.822 

10.285.487 

20,830,173 

9,150.964 

6,789,831 

106,535.263 
3,093,909,297 

57.231,792 
142,211,828 

4.778,374 
40.050,530 

30,423,274 
94,481,552 

19.544,265 
11.728,743 

437,410 
4.081,438 

17,104,786 
161,403,600 

25,690,397 
355,728,739 

N/A 
N/A 

1,719.937 
-1,256.537 

8.530.379 
106.345,550 

7,774,091 
59,086,417 

22,211,348 
352,090,419 

20,473,407 
223,803,986 

14,647,697 
174,847,624 

2,091,845 
-6,326,777 

7,082.562 
13,408,827 

12,135.792 
123,667.281 

8,941.171 
54,785,842 

308,284 
10,730,402 

539,802 
38,515,061 

5,088,222 
17,188,230 


127,075,145 

74,165.814 
13.173.514 
25.961.302 
12,462,963 
20,752,420 
9,858,843 
5,195,509 

108,183,782 
3,241,155,654 

67,218,877 
137.784,499 

4.801.877 
41.185.672 

32.226,492 
103.894.527 

20,811.334 
14,098,984 

418.989 
4.278.821 

17,312,125 
163,462,013 

21,493.841 
416,310.538 

6,206.662 
9,382,102 

1,732,925 
-1,342,973 

8,751,378 
98,287.313 

8,129,375 
58,345,813 

23,180,715 
398,617,157 

21.343.646 
238,675,070 

14.536.311 
193.405,020 

2,046.308 
^,895,405 

6,775.723 
13,749.631 

12.487,903 
128.025,485 

9,459,189 
58,885,471 

314,486 
11,087,485 

578,583 
38.929,114 

5,160,532 
17,944,925 


1.8 


Form 1040 returns 

Electronically filed returns 

Form 1040A returns 

Electronically filed returns 


4.2 
39.4 

3.7 
21.2 
-0.4 




7.7 


Form 1040PC returns 

Salaries & wages 

Number of returns 

Amount 

Taxable interest received 

Number of returns 

Amount 

Tax-exempt interest 


-23.5 

1.5 

4.8 

(Z) 
-3.1 

0.5 




2.8 


Dividends in AGI 


5.9 




10.0 


State income tax refund 


6.5 




20.2 


Alimony received 


-4.2 


Amount 

Business or profession net income, less loss 


4.S 
1.2 




1.3 


Net capital gain in AG! less loss 


-16.3 


Amount 

Capital gam distributions reported on Form 1040 


17.0 




_ 


Sales of property other than capital assets, net 
gain less loss 


0.8 




-6.9 


Total IRA distributions 


2.6 




-7.6 


Taxable IRA distributions in AGI 


4.6 




15.7 


Total pensions & annuities 


4.4 




13.2 


Taxable pensions & annuities in AGI 
Number of returns 


4.3 


Amount 


6.6 


Rents, royalties, partnerships, estates, 
trusts, etc 


-0.8 


Amount 

Farm net income less loss 


10.6 
-2.2 


Amount 

Unemployment compensation in AGI 

Number of returns 

Amount 

Social security benefits (received) 

Number of returns 

Amount 

Taxable social security benefits in AGI 


22.6 

-4.3 
2.5 

2.9 
3.6 

5.8 


Amount 


7.5 








2.0 




3.3 


Net operating loss ' 




Number of returns 


7.2 


Amount 


1.1 


Other income, net gain less loss ^ 


1.4 


Amount 


4.4 



Footnotes at end of table. 



Individual Returns 1999 



Table A--Selected Income and Tax Items for Selected Years, 1995-1999, in Current and Constant 1990 
Dollars-Continued' 

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



Constant 1990 dollars 



Percent change, 
1998 to 1999 



I otai 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 

fvledical 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 

tjtner adjustments 

Number of 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 lax credit 

Number of returns 

Amount 

Education credits 

Number of returns 

Amount 

Adoption creoil 

Number of returns 

Amount 

Foreign tax credit 

Number of returns 

Amount 



(7) 



(8) 



(9) 



(10) 



(11) 



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 

567,947 
4,481,616 

5,765 
98,301 

126.323 
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 

501,294,586 

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 
139,607 

597,157 
4.723,474 

4,055 
62,549 

120,561 
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 
11.076.325 

107,919,330 

3,013,229,889 

238,626,393 

499,050,564 

96.576,755 
2,574,722,824 

96,513,834 
555,479,582 

36,237 
123,892 

96,522,237 
555,603,473 

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 

15,912 
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 

118,629 
719,930 

18,785,760 
38,236,710 

4,141,624,988 

36,624,595 
505,545,743 

84,844.302 
359.687.235 

84,844,302 
348,829,581 

11,136,379 
10,857,654 

110,720,898 

3,244,406,268 

241,279,259 

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 



124,652,387 
4.360.050.682 

3.868.017 
6.529,856 

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 

154,646 
827,120 

21,998,366 
41.093,069 

4,318.957.613 

38,186.186 
539.442.054 

85,575,463 
356.393,440 

85.576.463 
355,183,772 

11,081,634 
1 1 ,209,668 

111.924.583 

3.475.152.216 

245.592.958 

518.616.250 

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

100,793,439 
648,506.463 

47,590 
272,533 

100.797,716 
648.778.996 

6.128.155 
2.121.669 

180.473 
28.460 

24,810,781 
12,076,131 

4,652,596 
2.692,701 

40,668 
56,225 

2,995,294 
3,729,683 



126,840,986 
4,636,993,498 

3.587.149 
6.183.089 

4,136.505 
1,768,260 

50,393 
64,296 

14,029,509 
13,089,922 

3,491,539 
5,298,095 

1,264,007 
9,355,484 

805.367 
185.186 

610.509 
5,684,642 

5.782 
60,842 

198,438 
1,030,053 

22,559,973 
44,469,547 

4,592,523,850 

40.244.305 
581.472.037 

85.755.366 
363,890,581 

85,755,366 
352,702,888 

11,200,024 
11,187,693 

113,863,898 

3,710,092,052 

248,657.119 

524.895.151 

102,845,571 
3,244,015,462 

102,831,402 
710,859,415 

36.950 
365,491 

102,834.362 
711.224.906 

6.182.193 
2,098,155 

181,813 
26.376 

26.016.019 
15.214,608 

6.436,654 
3.743.093 

47,349 
80,797 

3,256,544 
3,875,302 



(12) 



1.8 
6.4 



-4.7 
-5.3 



9.9 
28.1 



19.3 
29.9 



2.0 
2.8 



3.3 
41.6 



7.3 
6.3 



-2.8 
6.6 



3.3 
3.6 



274,7 
95.7 



20.5 
24.5 



3.0 
8.2 



5.4 
7.8 

0.2 
■0.7 

0.2 
-0.7 

1.1 
-0.2 

1.7 
6.8 
1.2 
1.2 

2.0 
7.6 

2.0 
9.6 

-22.5 
34.1 

ZO 
9.6 

0.9 
-1.1 

0.7 
-7.3 

4.9 
26.0 

38.3 
39.0 

16.4 
22.0 

9.1 
3.9 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1995-1999, 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 


1995 


1996 


1997 


1998 


1999 


Percent change, 
1998 to 1999 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


General business credit 


267.527 
502.835 

105,592 
402,020 

8,253.198 

5,912,917 

94,020,925 
505,380,954 

12,850,372 
22,880,668 

414,106 
1,954,473 

7,416 
44,183 

267,501 
37,437 

3,039.096 
1.526.684 

193.751 
106.941 

97,451,757 
532,550,774 

102,436,220 
424,943.527 

1 1 ,903,592 
105,050,816 

19.334,397 
22.260.356 

N/A 
N/A 

1.358,994 
21.380.226 

1,033.189 
927.491 

42,037 
57,875 

519,653 
106,188 

111,098,854 
574.726.479 

85,348,771 
102,454,649 

82,744,440 
89,554,699 

3.571.556 
12,799.950 

29.734,331 
61.023,169 

5.177,201 
734.225 


297,511 
619,076 

117,414 
557,954 

8,583,103 
6,450,678 

96,051,501 
549,152,794 

13.217.169 
23,412.412 

477,898 
2,343.955 

12.207 
58,473 

286,946 
26,750 

3,434,814 
1,824,290 

192,014 
76,448 

99,665,343 
577,523,148 

104,213,605 
444,403,695 

12,333.764 
117.975.850 

19.453,836 
24,021,048 

N/A 
N/A 

1.422.548 
27.039.363 

1,178,757 
1,094,543 

87,975 
50,148 

513,815 
90.542 

112.926.241 
614,675.188 

85,492,205 
107,470,368 

83,568,927 
93,067,473 

3,862.330 
14,402.896 

30.601,519 
71.114,334 

5.530.812 
795.005 


305.254 
572.899 

118,571 
554,790 

8,712,146 
6,849,241 

98,794,570 
595,334,822 

13,515,150 
24,215,737 

518,072 
3.261.483 

26.922 
108.321 

257.055 
22.650 

3,415,245 
1.902,154 

239,664 
99,673 

102,359,515 
625,644,072 

106,483,908 
474,042,518 

12,765,410 
132,397.584 

19.391.179 
24.745,402 

N/A 
N/A 

1,597.435 
31.592.536 

1.267,552 
1,139,825 

68,097 
44,973 

445,633 
82,515 

115,138,784 
664,146,352 

88,311,237 
114,096,399 

85,381,040 
97,481,219 

4,109,501 
15.515.180 

31.198.382 
76.473.649 

5.920,839 
879,529 


272.197 
584,120 

108,583 
652,623 

32,114,860 
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 

3,785,186 
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 

754.363 
405.879 

1.540.573 
36.395,714 

1,303,642 
1,214,979 

41,588 
35,743 

446,489 
86,424 

117,835,317 
712.454.917 

93,434,624 
133.950.969 

90.233.356 
115.188.029 

4.567.379 
18.772.941 

28.429.856 
81.450.480 

5.019.735 
766.987 


287,658 
614,839 

165,010 
781,538 

34,813,611 
25,646.493 

97,752,058 
684,578,413 

14,029,609 
26,174,404 

1.018,063 
5.080.547 

12.243 

169.176 

254.489 
23.119 

4.076.050 
2.411.627 

171.529 
73.729 

102,194,476 
719,209,896 

111,193,931 
545,511,357 

13,169,355 
154,443,879 

19,250.339 
25,022.024 

985.579 
537.180 

1.510.205 
42.340.642 

1.377.613 
1.343.254 

37,879 
118,998 

426,878 
74,533 

119,809,259 
769,490,319 

94,827,237 
142,783,675 

91,500,741 
121,971,478 

4,514,653 
20,812,197 

29,200,902 
93,405,107 

5,285,114 
901,855 


5.7 




5.3 


Prior year minimum tax credit 


52.9 




19.8 


Total credits ' 


8.4 




20.1 


Income tax less credits^ 


1.2 




9.3 


Self-employment tax 


2.0 




2.8 


Alternative minimum tax 


19.3 


Amount 

Recapture taxes 

Number of returns 


27.1 
-45.1 


Amount 

Social security. Medicare tax on tip income 
not reporled 


-11.2 
3.9 




10.4 


Tax on qualified retirement plans 


7.7 




12.0 


Advanced earned Income credit payments 


-21.1 




-12.7 


Total tax liability 


1.4 




9.1 


Income tax withheld 


1.9 




7.5 


Estimated tax payments 


0.7 




9.0 


Earned income credit' 
Number of returns 


-2.3 




-0.7 


Additional child tax credit 


30.7 




57.0 


Payment with an extension request 


-2.0 




16.3 


Excess social security tax withheld 


5.7 




10.6 


Other payments: 
Form 2439 
Number of returns 


-9.1 




223.9 


Form 4136 


-4.4 


Amount 


-13.8 


Total payments ' 
Number of returns 


1.7 




8.0 


Overpayment, total 


1.5 


Amount 


6.5 
1.5 




5.9 


Refund credited to next year 


-1.2 




10.9 




2.7 




14.7 


Tax penalty 


5.3 


Amount 


17.6 



■■ All items corresponel to the Form 1040 line items Therefore, some may differ from the SOI items shown In the Basic Tables 
^ Line 21 on Form 1040 consists of other income minus foreign earnecj income exclusion and net operating loss. 
' Total c^redits 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, 

" Inflation-adjusted data were calculated using the consumer price index in the "Economic Report of the President," February 
when 1990CPI-U = 130 7; 1999CPI-U = 166,6, 1998CPI-U = 163 9; 1997CPI-U= 160,5; 1996CPI-U = 156.9, 1995CPI-U 
* All returns for 1995 includes 233,424 Form 1040T returns. 



in Section 3. 



N/A = Not applicable 

(Z) Less than .05 percent. 



1999, Table B-59; 

- 152.4, 



based on 1990=100 



Individual Returns 1999 



Figure 1 -General F 


ling Requirements 








Marital Status 


Filing Status 


Age 




Gross Income 


Single (including divorced and 
legally separated) 


Single 


under 65 
65 or older 




$7,050 
$8,100 


Head of household 


under 65 
65 or older 




$9,100 
$10,150 


Married with a child and living 
apart from spouse during the last 
six months of 1 999 


Head of household 


under 65 
65 or older 




$9,100 
$10,150 


Married and living with spouse at 
the end of 1 999 (or on the date 
spouse died) 


Married, joint return 


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


$12,700 
$13,550 
$14,400 


Married, separate return 


any age 




$2,750 


Married, not living with spouse at 
the end of 1999 (or on the date 
spouse died) 


Married, joint or separate return 


any age 




$2,750 


Widowed in 1997 or 1998 and not 
remarried in 1999 


Single 


under 65 
65 or older 




$7,050 
$8,100 


Head of household 


under 65 
65 or older 




$9,100 
$10,150 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 




$9,950 
$10,800 



Requirements for Filing 

The filing requirements for Tax Year 1999 
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 1999 if he or she: 

1. was liable for any of the following taxes: 

• social security or Medicare tax on uiu'e- 
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 ft-om the recapture of investment 
credit or low-income housing credit; 



Introduction and Changes in Law 



Figure 2.-Filing Requirements for Children and Other Dependents 



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

In this chart unearned Income Includes taxable interest, ordinary dividends, and capital gain distributions. Eamed 
incomes includes wages, tips, and taxable scholarship and fellowsnip grants. 

Caution: If ^'^ individual's gross income was $2,750 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 $4,300, 

• Unearned income was over $700, 

• Total of earned and unearned income was more than the larger of (a) $700 or (b)earned income (up to $4,050) plus $250. 



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

• Earned income was more than $5,350 ($6,400 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 $4,050) plus $250 or $700, whichever is 
' 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 $3,600, 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 $3,350) plus $250. 



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

• Earned income was more than $4,450 ($5,300 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 $3,350) 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 



10 



Individual Returns 1999 



did so for any of a number of reasons. For 
example, an individual might have filed a return 
to obtain a refund of tax withheld, or take 
advantage of the earned income credit. 

Changes in Law or Administrative 
Procedures 

Major changes in effect for Tax Year 1999 
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. 

Capital Gain Distributions 

Beginning in 1999, taxpayers who had 
capital gains only from capital gain distributions 
could report these distributions directly on the 
Form 1040. These gains did not have to be 
reported on a Schedule D. 

Child Tax Credits 

For 1999, the child tax credit increased to 
$500 for each qualifying child under the age of 
17. For families with no more than two 
children, the credit was non-refundable. For 
families with more than two children, the credit 
was refundable as the additional child tax credit, 
subject to certain limitations. The child tax 
credit was phased out by $50 for each $1,000 
(or fraction thereof) that AGI exceeded 
$1 10,000 for taxpayers filing jointly, $55,000 
for married filing separately, and $75,000 for 
single filers. 

Earned Income Credit 

The income eligibility level and amount of 
the earned income credit (EIC) for 1999 were 
adjusted for inflation. If a taxpayer's "earned 
income" and modified adjusted gross income for 
1999 were both less than $26,928 and the 
taxpayer had one qualifying child living with 
them, the credit could be as much as $2,312. If 
the taxpayer had two or more qualifying 
children living with them and earned less than 
$30,580, the credit could be as much as $3,816. 
For taxpayers with no qualifying children and 



earning less than $10,200, the credit could be as 
much as $347. 

Taxpayers with investment income totaling 
more than $2,350 were not eligible to receive 
the EIC. 

Education Credit 

Beginning in 1999, taxpayers who received 
an education credit on their 1998 return and 
later received tax-free educational assistance 
for, or a refund of, an expense used to figure 
the education credit may have had to recapture 
all or part of the credit. 

Exemption Amount 

Indexing for inflation allowed a taxpayer to 
claim a $2,750 deduction for each exemption to 
which he or she was entitled for 1999, an 
increase over the $2,700 allowed for 1998. The 
AGI threshold for the limitation of exemption 
amounts was also indexed for inflation, 
increasing from $124,500 to $126,600 for 
single filers; $186,800 to $189,950 for married 
persons filing jointly and surviving spouses; 
$155,650 to $158,300 for heads of household; 
and $93,400 to $94,975 for married persons 
filing separately. The phaseout of the deduction 
for exemptions was completed at AGI levels 
above $249,100 for single filers; $312,450 for 
married persons filing jointly and surviving 
spouses; $280,800 for heads of household; and 
$156,225 for married persons filing separately. 
Above these levels, no deduction for exemptions 
was allowed. 

Foreign Earned Income Exclusion 

For 1999, the amount of foreign earned 
income that could have been excluded from 
income increased from $72,000 to $74,000. 

Itemized Deductions 

If a taxpayer's AGI was greater than 
$126,600 ($63,300 if married filing separately), 
his or her itemized deductions may have been 
limited; the threshold was increased from 
$124,500 ($62,250) for 1998, as a result of 



Introduction and Changes in Law 



11 



inflation indexing. The limitation did not apply 
to deductions for medical and dental expenses, 
investment interest expenses, casualty or theft 
losses, and gambling losses; all other deductions 
were subject to the limitation. To arrive at 
allowable itemized deductions, total itemized 
deductions were reduced by the smaller of: (a) 
80 percent of the non-exempt deductions, or (b) 
3 percent of the amount of AGI in excess of the 
limitation threshold. 

Self-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 60 
percent in 1999, up from 45 percent in 1998. 

Self-employment Tax 

The ceiling on taxable "self-employment 
income" was raised for 1999, to $72,600 for the 
social security portion (12.4 percent) of the self- 
employment tax. The limit was $68,400 for 
1998. 

Standard Deduction 

The standard deduction increased for 1999 
as a result of inflation indexing. For single 
filers, the standard deduction rose from $4,250 
to $4,300; for married persons filing jointly or 
surviving spouses, from $7,100 to $7,200; for 
married persons filing separately, from $3,550 
to $3,600; and for heads of household, from 
$6,250 to $6,350. The amount of standard 
deduction for a dependent was the greater of 
$700 or 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 $1,050 
depending on marital status. 

Student Loan Interest Deduction 

Beginning in 1999, a deduction allowed 
eligible taxpayers to deduct up to $1,500 (up 
from $1,000 for 1998) 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 - $55,000 ($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 
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 



12 



Individual Returns 1999 



Figure 3.-Calculation of the 1979 
Income Concept for 1999 



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: 

6 

Disallowed passive losses (Form 8582) 

Moving expenses ^ 

Alimony paid ^ 

Unreimbursed business expenses* 



Included in adjusted gross income (less deficit) (AGI) for Tax Year 1999 
' Adjustment to add back excess depreciation (accelerated over straight-lins 
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 disthbutions, 
including IRA distributions. 

Includes an adjustment to add back amounts reported for the 
foreign-earned income exclusion. 
^ Not fully included in AGI for Tax Year 1 999, 
^ Not included in AGI for Tax Year 1999. 



largest of which was capital gains. The full 
amount of all capital gains, as well as all 
dividends and unemployment compensation, 
was included in the income calculation. Total 
pensions, annuities, IRA distributions, and roll- 
overs were added, including the non-taxable 
portions that were excluded from AGI. Social 
security benefits were omitted because they 
were not reported on tax returns until 1984. 
Also, any depreciation in excess of straight-line 
depreciation, which was subtracted in 
computing AGI, was added back. 

Deductions that could be subtracted in the 
calculation of the 1979 Income Concept were 
limited to employee business expenses, alimony 
paid, and moving expenses. These same items 
were also subtracted in computing AGI until 
1987 when unreimbursed business expenses and 
moving expenses were changed from 
adjustments to itemized deductions. Starting in 
1994, moving expenses were once more made 
an adjustment to income. The amounts reported 
for employee business expenses by taxpayers 
who itemized deductions were subtracted in the 
calculation of the 1979 Income Concept. 
Taxpayers who did not itemize deductions, 
however, could not claim this expense (as well 



Introduction anci Changes in Law 



13 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1999 

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





Income 


Salanes and wages 


Size of 


1999 Adjusted Gross Income 


1979 Income Concept 


1999 Adjusted Gross Income 


1 979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




127,075,145 

27.395,857 

24,058,891 

18,359,979 

13,288,379 

9,870,199 

8.026.402 

6.250.846 

4.509,962 

3,381,260 

2,388,717 

3,651,128 

1,780,525 

1,025.888 

647,170 

1,214,992 

438,736 

222,832 

348,256 

205,124 


5,855,468 

78,929 
358,531 
453,535 
461,842 
441,505 
439,620 
405,338 
335,897 
286,572 
226.498 
405.564 
242,778 
165,757 
120,668 
291,899 
151,143 

99.405 
235,701 
553,184 


127,075,145 

26,896,888 

24,088,414 

18,897,258 

13,545,112 

9,908,072 

7,901,527 

5,871,389 

4,345,804 

3,132.521 

2.332.541 

3.596,737 

1,843,640 

1,112,678 

685,608 

1,344,482 

542,910 

269,987 

421,978 

235,600 


6,028,011 

75,905 
359,038 
467,555 
473,861 
443,702 
432,419 
379,914 
324.634 
265,221 
221,046 
399,156 
251,107 
179,793 
128,239 
324,319 
187.270 
120,554 
285,870 
708,406 


108,183,782 

21,252,351 

19,652,417 

15,971,543 

11.798.725 

8.905,488 

7.301.589 

5,572,172 

4,034.569 

3,092,870 

2,167,267 

3,315,806 

1,587,978 

904,879 

553.376 

1,044.187 

369,498 

185,190 

291,817 

172,063 


4,132,473 

112,479 
272,644 
368,098 
376,643 
351,302 
357.873 
323.356 
263,765 
226,548 
173,847 
305,829 
174,404 
111,881 
73,987 
176.137 
84.311 
51,284 
112,011 
207,163 


108,183,782 

21,077,536 

19,658,222 

15,116.705 

11,968.462 

8,953.160 

7,223.178 

5,401,468 

3,952,074 

2,886,963 

2,148,614 

3.283,384 

1,541,013 

990,031 

683,211 

1,153,896 

451.390 

224.119 

352.492 

198.777 


4 132 473 


Under $10,000 


108,147 


$10,000 under $20,000 


273,885 


$20 000 under $30 000 


371 407 


$30 000 under $40 000 


382 144 


$40 000 under $50 000 


364 275 


$50 000 under $50 000 


357 098 


$60 000 under $70 000 


311 750 


$70 000 under $80 000 


261 606 


$80,000 under $90 000 


212 042 


$90,000 under $100,000 


171.613 


$100,000 under $125,000 

$125,000 under $150,000 

$150 000 under $175 000 


301.254 
173,776 
116 177 


$175 000 under $200 000 


74 195 


$200,000 under $300 000 


1 78 627 


$300,000 under $400,000 


90 290 


$400,000 under $500.000 


54 938 


$500000 under $1,000,000 


115 890 


$1,000,000 or more 


212,458 




Taxable interest received 


Dividends in AGI 


Dividends received 


Size of 


1999 Adjusted Gross Income 


1979 Income Concept 


1999 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 




67,218,877 

8.369.846 

8.537.527 

7,946,691 

7,288,150 

6,384,543 

5,873,352 

4,938,854 

3,818,519 

2,979,515 

2,163,600 

3,324,115 

1.661,429 

972,707 

610,251 

1.155.209 

424.017 

216,727 

341.242 

202,451 


175,675 

9,343 
15,215 
13,082 
11,643 
10,013 
10,078 
8,728 
7,621 
6,511 
5,316 
9.493 
7.074 
4.229 
3,856 
9.146 
4.713 
3,395 
8,963 
27,258 


67,218,877 

8,075,354 

8,395,768 

8,388,808 

7,595,035 

6.466,275 

5,777,504 

4.513,911 

3.565.249 

2.726.944 

2.091.885 

3,282,139 

1.723,563 

1,049,084 

551,169 

1,284,965 

521,435 

262,626 

413,431 

232,532 


175.675 

9,188 

15,031 

15,672 

13,733 

11,088 

9,340 

7,688 

6,734 

5,324 

4,867 

8,626 

6,343 

4.119 

3,946 

9,009 

4,865 

3,505 

9,051 

27,547 


32,226,492 

3,910.656 

3,150.249 

2,807,251 

2,562.332 

2,648.093 

2,647.515 

2,426.703 

2,002.510 

1,730.124 

1,342,852 

2,209,715 

1,273,456 

782,089 

612,038 

1,009,503 

380,747 

202,201 

322,453 

196,995 


132,466 

4,240 
6.593 
5,531 
5,486 
5,992 
5,528 
5,746 
5,978 
4,665 
4,170 
8,891 
5,139 
4,837 
3,936 
9,653 
6,836 
4,045 
9,717 
26,372 


32,226,492 

3,766,598 

3.059,055 

3,090,535 

2,844,771 

2,592,803 

2,573,626 

2,221,507 

1.889.079 

1,580,582 

1,253,181 

2,179,131 

1,297,257 

828.200 

523.540 

1,104.110 

463.557 

242,700 

381,354 

224,906 


132 466 


Under$10,000 




$10 000 under $20 000 


5 712 


$20,000 under $30 000 


5 957 


$30,000 under $40.000 


6 751 


$40000 under $50.000 


7 230 


$50,000 under $60 000 


5 744 


$50,000 under $70,000 


5.873 
4.699 
4 135 


$70,000 under $80.000 


$80,000 under $90,000 


$90,000 under $100,000 


3 839 


$100,000 under $125,000 


7 659 


$125,000 under $150,000 


5 925 


$150,000 under $175,000 


4 764 


$175,000 under $200,000 


3 639 


$200,000 under $300,000 


9 484 


$300 000 under $400 000 


5 125 


$400,000 under $500 000 


4 286 


$500,000 under $1 ,000,000 


9 837 


$1,000,000 or more 


25.597 




Business or profession net income less loss 


Sales of capital assets 


Size of 


1999 Adjusted Gross Income 


1979 Income Concept 


1999 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 


17,312,125 

3,162,439 

2,495,040 

2,000,203 

1,727,363 

1.494,008 

1,286.527 

1,123,586 

777,439 

648.678 

430.208 

715.161 

405.433 

243.472 

172.242 

320.494 

116,975 

68,395 

85,053 

49,405 


208,414 

6,413 
16,487 
14,424 
12.940 
11.947 
12,141 
12,539 
10,205 
9,608 
6,667 
15,175 
11,743 
9,489 
7,595 
19,225 
9,452 
5,030 
8,517 
8.715 


17,312,125 

2,919,165 

2,523,579 

2,032,375 

1,777,589 

1,505,774 

1,272,525 

1,077,334 

785,955 

594.877 

450,498 

755.404 

420,948 

269,380 

185,020 

357,703 

149,894 

72,530 

104,681 

55,893 


208,414 

4,184 
15,461 
13,165 
12,810 
11,302 
11,058 
11,249 
10,413 

8,032 

7.538 
16,105 
11,352 

9,525 

8,258 
20,668 
11,647 

6,511 
10,046 

9,102 


27,700,503 

3.530.557 

2.490,502 

2,298,726 

2,260,659 

2,206.376 

2,142.281 

1,967.735 

1,689,013 

1,515,535 

1,187,541 

1,985,192 

1,140,663 

728,155 

497,702 

970,700 

380,198 

201,655 

319,771 

196,633 


542,758 

9,175 

5,683 

5,938 

7,270 

7,722 

8.429 

9.024 

9,486 

10,013 

9,230 

21,625 

15,208 

14,117 

12,358 

35.250 

22,458 

18,054 

49,283 

271,424 


27,700,503 

3,423.755 

2.422,835 

2,507,736 

2,410,674 

2.225,816 

2.104.283 

1,792,154 

1,624,251 

1,353,578 

1,118.399 

1,937,963 

1,156.890 

774,582 

504,093 

1.048,027 

450.682 

239.608 

359,860 

225.198 


542,758 

9 264 


Under $10,000 


$10,000 under $20,000 


5 638 


$20,000 under $30,000 


6 676 


$30,000 under $40,000 

$40,000 under $50.000 


8,065 
8 643 


$50,000 under $50.000 


8 515 


$60,000 under $70.000 


9 055 


$70,000 under $80.000 


10 220 


$80,000 under $90 000 


9 128 


$90,000 under $100 000 


8 825 


$100,000 under $125,000 


19 409 


$125,000 under $150,000 


15,165 
13,975 
11 677 


$150,000 under $175,000 


$175,000 under $200,000 


$200,000 under $300 000 


34 709 


$300,000 under $400 000 


23.184 
18 294 




$500,000 under $1,000 000 


49 383 


$1,000,000 or more 


272.934 



Footnotes at end of table 



14 



Individual Returns 1999 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1999--Contlnued 

(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 


Parlnersfiip and S corporation net income less loss 


Size of 


1999 Adjusted Gross Income 


1979 Income Concept 


1999 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) 




9,924,061 

918.136 
1.068.867 
997.855 
962.044 
836.021 
784,597 
759.944 
619.302 
516,671 
447.175 
570.968 
398.941 
170.414 
140.550 
259.331 
115.715 

65.051 
109.740 

72.740 


25,636 

■525 

1,001 

342 

304 

129 

146 

224 

423 

714 

720 

1.370 

1.692 

1.254 

1,651 

3.487 

1.845 

1.587 

3,393 

5,880 


9,924,061 

868.161 

1.053,460 

1,040.311 

1.035.347 

856.169 

809.857 

687.453 

571,560 

494,802 

397,435 

681.542 

380.682 

205.564 

145.605 

282.049 

136.991 

76.637 

122,185 

78,241 


25,636 

•545 

775 

908 

412 

272 

478 

13 

426 

969 

406 

1.128 

1.258 

1.340 

1,585 

3.266 

1.973 

1.665 

3.391 

5,916 


6,276,617 

509,021 
360,027 
396.904 
403.590 
435.776 
415.404 
396.555 
360.840 
302.520 
275.238 
492.403 
363.409 
242.713 
196.729 
443,573 
202.766 
122.528 
211.153 
145,469 


211,072 

-17.838 

138 

1.358 

1.430 

2.465 

1.865 

2,985 

3,135 

2.527 

4.032 

7.959 

6.897 

7.688 

7.392 

22.592 

15.580 

12.421 

35.749 

92.694 


6,276,617 

485.911 
354.429 
405.338 
430.955 
451 .094 
401,051 
375,797 
331.017 
288.700 
247.705 
482,066 
376,869 
252.852 
194.803 
455.404 
226.145 
132.235 
226.305 
157.941 


211,072 

-17.796 

■183 

966 

1,604 

2.291 

1,824 

3,087 

2,949 

2.711 

3.088 

7,428 

7,471 

6,736 

7,510 

21,673 

16.314 

12.972 

36.950 

93.459 


Under $10,000 
$10 000 under $20,000 
$20,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 
$80,000 under $90,000 
$90,000 under $100,000 
$100,000 under $125,000 
$125,000 under $150,000 
$150,000 under $175,000 
$175,000 under $200,000 
$200,000 under $300,000 
$300,000 under $400,000 
$400,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 




Nondeductible passive losses 


Estate and trust net income less loss 


Size of 


1999 Adjusted Gross Income 


1979 Income Concept 


1999 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) 




1,117,400 

58.988 
51.989 
54.233 
45,121 
57,904 
57,051 
37,960 
41.508 
18.758 
37.513 
80.606 
90.505 

106.773 
59,286 

144.676 
59,578 
30,127 
49,534 
35,290 


10,068 

1,146 
158 
197 
243 
430 
273 
134 
97 
107 
154 
508 
626 
587 
473 

1.289 
645 
379 
701 

1.911 


1,117,400 

75,019 
58,239 
62,756 
44,533 
57.509 
38.175 
40.969 
39.846 
17.020 
34.592 
73.406 
93,352 
96,970 
52.745 
142.513 
62.945 
31.230 
57.953 
37.628 


10,068 

2.688 
309 
117 
87 
146 
132 
260 
129 
150 
250 
343 
523 
437 
399 
983 
527 
297 
724 

1.567 


556,095 

69,580 
50,079 
31.349 
33,647 
36.536 
44,520 
24,862 
27.236 
24.983 
27.364 
49.341 
25.663 
17.033 
14.543 
31.555 
14.483 
9.771 
18.775 
14.774 


9,884 

-76 
172 
126 
167 
209 
315 
229 
111 
184 
211 
639 
449 
342 
229 
729 
435 
430 
1.396 
3.587 


556,095 

57.928 
51.465 
38.533 
32.608 
41,213 
31,400 
30,896 
26.965 
21.160 
21,574 
52.522 
25.931 
16.437 
14,721 
31,208 
14,189 
11,468 
20.395 
15.481 


9,884 
-78 
182 
148 
181 
290 
222 
200 


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 


129 


$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 


298 
353 
270 
669 
373 
558 


$500,000 under $1,000,000 


1 362 


$1,000,000 or more 


3!607 




Pensions and annuities in AGT 


Pensions and annuities' 


Total statutory adjustments 


Size of 


1999 Adjusted Gross Income 


1979 Income Concept 


1999 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(46) 


(45) 


(47) 


(48) 


All returns, total. 


25,254,917 

2.205.105 

4.678.576 

3.518.946 

2.884.240 

2.270,337 

2.016,996 

1,810,943 

1,382,491 

982,091 

801,231 

1,070,306 

540,942 

289,913 

186.211 

322.696 

111.976 

55.540 

80.284 

46,093 


391,452 

10.781 

40.905 

41.802 

39.305 

32.707 

31.447 

32.462 

28,325 

21,106 

17,572 

27,681 

15,975 

10.587 

8.533 

14.763 

5.976 

2.585 

4.979 

3,961 


27,276,656 

2.104.529 

4.653.762 

4.035.298 

3.200.909 

2.499.945 

2.115.385 

1.641.960 

1.370.440 

994.140 

830.845 

1.214.919 

739.966 

442,941 

272.470 

545.404 

236,867 

111.158 

174.987 

90.730 


633,553 

10.695 
41.080 
50.571 
48.431 
38.754 
38.968 
31.765 
26.605 
22.930 
20.582 
36,883 
30,464 
22,902 
16.737 
46.048 
32.113 
17.201 
47.250 
51,575 


22,659,973 

3.061 642 

3.218.888 

3.053.873 

2.725.575 

2.152.977 

1.787,771 

1,472,468 

996,953 

708,719 

509,619 

877,868 

511.427 

335.833 

235.662 

466.232 

182.068 

96.793 

162.434 

102.171 


56,699 

2.447 
3.528 
4.663 
4.376 
3.902 
3,648 
3,251 
2.724 
2.685 
1.942 
4.005 
2.988 
2,389 
1,935 
4.750 
2.274 
1.163 
2.287 
1.741 


13,282,807 

225.318 

657.088 

1.164.253 

1.578.935 

1.558.658 

1.631.359 

1,429.556 

1,193,933 

798.573 

619.939 

966,151 

487.427 

266,747 

156.478 

294.390 

104.436 

49.859 

70.842 

28.765 


55,284 

1,742 
3,286 
4.820 
5.485 
5,461 
5,204 
4.221 
3,983 
3.133 
2.279 
4,287 
2,658 
1,607 
1,036 
2.348 


Under$10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 under $100,000 

$100,000 under $125,000 

$125,000 under $150,000 

$150,000 under $175,000 

$175,000 under $200,000 

$200,000 under $300,000 

$300,000 under $400,000 


$400,000 under $500,000 


551 


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


1.109 
981 



itnntoc at onri ni lahle 



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, 1999--Continued 



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










Total Itemized deductions 


Taxable income 


Size of 


1999 Adjusted Gross Income 


1979 Income Concept 


1999 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(55) 


All returns total 


40,244,305 

631.334 

2.048.407 

3.243.370 

4.233.200 

4,285.183 

4.530,554 

4,365,343 

3,444,677 

2,756,315 

2,017,558 

3.238.720 

1.642.827 

951.838 

601.889 

1.140.623 

405.468 

204.573 

315.694 

186,729 


741,377 

7.969 
22.073 
34,491 
48,169 
52,276 
60,485 
62,822 
54,009 
46,989 
37,545 
67.895 
40.367 
25.563 
18.977 
41.583 
19.315 
11.876 
25.712 
53.260 


40,214,943 

658,469 

2,149.800 

3,435.069 

4.340.253 

4.254.521 

4.497.680 

4.091.275 

3.274.540 

2.535.145 

1.960.791 

3.178.956 

1 .660.091 

1.003.605 

620.643 

1.228.840 

484.911 

243.472 

372.519 

214,362 


708,898 

7.729 
20.886 
34,481 
46,400 
50.172 
56.842 
56,151 
49,173 
41.487 
34.932 
63.133 
38.308 
25.507 
17.971 
41.452 
20.545 
12.729 
26.792 
64.207 


102,845,571 

8.643.562 

19.183.464 

17.927.628 

13.200.203 

9.837.453 

8.008.743 

6.250.742 

4.503.185 

3,379.256 

2.387.478 

3,648.549 

1.776.045 

1,025.669 

646.420 

1.213.711 

438.387 

222.657 

347.693 

204.728 


4,136,120 

15,620 
116.661 
239.997 
284.990 
290,994 
301,097 
282,946 
241.485 
209,113 
167,518 
305,909 
187,471 
131,859 

96.749 
244.500 
131.609 

87.432 
209.907 
590.264 


102,845,571 

8.589.219 

19.035.698 

18.363.179 

13.512,013 

9.846,602 

7.852,753 

5,843,448 

4.325.499 

3.120,275 

2,325.615 

3,584.788 

1,835.995 

1.111.073 

585.823 

1.340.794 

537.493 

268,923 

421.334 

235.046 


4,136,120 


Under $10 000 


15.983 




116.220 


$20 000 under $30 000 


248.943 


$30 000 under $40 000 


299.672 


$40 000 under $50 000 


299.777 


$50 000 under $60 000 


301.533 


$60 000 under $70 000 


267.672 


$70 000 under $80 000 


233.059 


$80 000 under $90 000 


191.745 


$90 000 under $100 000 


159.604 


$100,000 under $125,000 

$125,000 under $150,000 

$150,000 under $175.000 

$175 000 under $200 000 


294.155 
184.510 
133.530 
95.710 


$200 000 under $300 000 


244.492 


$300 000 under $400 000 


139.630 


$400 000 under $500 000 


93.405 


$500 000 under $1 000 000 


217.288 


$1,000,000 or more 


599.190 




Total tax credits 


Total income tax 


Size of 


1 999 Adjusted Gross Income 


1979 Income Concept 


1999 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(53) 


(64) 




36,621,595 

1.293.718 

5.444.766 

6.240.403 

4.675.837 

4.040,831 

3.482.832 

2.937.728 

2.166.712 

1.745,261 

1.243,062 

1.572,623 

484,205 

251,449 

169,338 

358,099 

158.900 

88.065 

156.078 

111.688 


35,892 

125 

2,653 

5.451 

4.126 

3.852 

3.545 

3.249 

2.319 

1,777 

1.177 

1,376 

310 

190 

147 

692 

483 

265 

975 

3,179 


36,621,595 

1.270.644 

5.444.347 

6.278.350 

4.731.168 

4.040,952 

3,410,796 

2.836,114 

2,171,502 

1.661.659 

1.227.770 

1.570.735 

533.180 

297.370 

173.092 

392.650 

182.989 

100.230 

176.433 

121.613 


35.892 

130 

2.646 

5.443 

4.185 

3.827 

3,499 

3,060 

2.356 

1,657 

1,143 

1,338 

342 

270 

184 

633 

574 

354 

971 

3,279 


94,546,080 

8.051.622 

14.769.542 

15.175.214 

12.802.035 

9.741.580 

7.978.204 

6.238.023 

4.498.752 

3.379.724 

2.384.981 

3.647.976 

1.777.752 

1.025.702 

646.638 

1.214.217 

438.466 

222,699 

348,002 

204,951 


877,401 

2.329 
14.741 
30.392 
39.696 
43.454 
46.409 
45.308 
41.770 
38.737 
32.800 
54.034 
42.634 
31.465 
24.091 
65.368 
38.342 
26.564 
66.965 
182.293 


94,546,080 

7,998.860 

14.669.248 

15.595.394 

13.089.615 

9.749.351 

7.836.659 

5.832.079 

4.319,543 

3.118.487 

2.320.252 

3.580.289 

1.836.509 

1.109.639 

685.923 

1.340.824 

537.505 

268.959 

421.613 

235.321 


877,401 


Under $10 000 


2.441 


$10 000 under $20.000 


14.689 


$20,000 under $30.000 


31.744 


$30,000 under $40.000 


42.184 


$40 000 under $50.000 


44.998 


$50 000 under $60 000 


47.072 


$60 000 under $70 000 


43.222 


$70 000 under $80 000 


40.389 


$80 000 under $90 000 


35.567 


$90 000 under $100.000 


31.014 


$100,000 under $125.000 


61,556 


$125,000 under $150.000 


41,617 


$150,000 under $175.000 


31.457 


$1 75 000 under $200 000 


23,560 


$200,000 under $300.000 


64,503 


$300 000 under $400 000 


39.828 


$400 000 under $500 000 


28,015 


$500 000 under $1 000 000 


68.634 


$1,000,000 or more 


184.913 



' 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 



16 



Individual Returns 1999 



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 1999 using AGI and 
the 1979 Income Concept, classified by size of 
1999 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 1999, 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 $242.1 billion in 
nontaxable pensions and annuities (including 
IRA distributions) in the 1979 Income Concept. 



Income for all returns, using the 1979 
Income Concept, increased 8.2 percent for 
1999; income for the group $200,000 and above 
increased 18.6 percent, after increasing 23.9 
percent for 1998. Total income tax for all 
returns increased 11.3 percent; and total income 
tax reported for the $200,000 and above income 
group increased 19.2 percent for 1999, 
following an increase of 17.0 percent for 1998. 

The average tax rates (income tax as a 
percentage of total income) for each income 
class and both income concepts for years 1986 
through 1999 are shown in Figure 4. 

For the population as a whole, average tax 
rates for 1999 (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 1999: 
returns with income between $500,000 and 
$1,000,000 increased 0.3 percentage points; and 
returns with income exceeding $1,000,000 
increased 4.7 percentage points. Although the 
average tax rate for 1999 was calculated using a 
lower maximum marginal tax rate of 39.6 
percent for 1999 compared to 50 percent for 
1986, it was calculated on income which 
included all capital gains (long-term gains could 
be partially excluded from income for 1986). 
Also, certain deductions from income that were 
allowed for 1986 were limited or eliminated 
beginning with 1987. 



Introduction and Changes in Law 



17 



Figure 4-Total Income Tax as a Percentage 
Income Concept, 1986-1999 


of Adjusted Gross Income and the 1979 




Size of 
1999 AGI 










Total income tax as 


a percentage of adjusted gross income 










1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


All returns total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


14.8 

4.3 

7.8 

10.6 

122 

13.8 

15.5 
16.9 
18.7 
19.9 
20.8 

231 
25.2 
280 
29.3 
31.1 

33.7 
36.2 
38.4 
40.2 


13.3 

4.0 
6.8 
9.4 

10.6 
118 

13,5 
15,1 
16,5 
17.8 
18.8 

20.1 
21.8 
23.0 
23.9 
25.8 

27.0 
28.2 
29.0 
28.6 


13.4 

40 

65 

93 

10,9 

116 

132 
145 
15.6 
16.6 
17.4 

188 
20.3 
21.6 
22.5 
237 

24.0 
24.1 
24.6 
25.0 


13.3 

3,8 

6.4 

9.3 

109 

11.5 

12.9 
14,2 
153 
162 
173 

18.4 
198 
21.1 
21.8 
228 

23.6 
23.9 
24.0 
24.2 


13.1 

3.7 

6.1 

91 

10.6 

11.4 

12.4 
138 
149 
158 

16.6 

175 
192 
20 4 
21.1 
226 

23.7 
236 
24.0 
24.1 


12.9 

3.5 

5.5 

87 

10.5 

11.0 

12.1 
13.2 
14.4 
15.4 
16.0 

17.3 
18.6 
19.8 
21.0 
22.7 

24.3 
249 
25.7 
26.2 


13.1 

3.2 

51 

8.4 

10.2 

10.8 

11.6 
12.9 
14.0 
15.0 
15.9 

169 
187 
196 
207 
229 

24.4 
253 
26.0 
26.8 


13.5 

30 

4.9 

8.2 

10.1 

10.7 

11.5 
12.7 
13.9 
15.1 
15.7 

17.0 
18.6 
19.7 
21 2 
238 

26.9 
284 
300 
31 2 


13.7 

30 

48 

8.1 

10.0 

10.8 

11.4 
12.6 
13.8 
14.9 
15.9 

17.0 
18.6 
199 
21.4 
23.9 

269 
28.6 
30.2 
31.1 


14.0 

3.0 
4.7 
7.9 
9.8 

10.7 

11.4 
12.5 
13.6 
14.6 
158 

169 
18.3 
19.9 
20.9 
23.8 

26.8 
28.7 
30.2 
31.4 


14.5 

31 
4.6 
7.7 
9,7 
10.8 

11.3 
12.3 
13.6 
146 

154 

167 
18.4 
19.8 
209 
234 

26.6 
28.2 
30.1 
30.8 


14.7 

32 

4.3 

76 

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 

160 
17.7 
18.8 
20 
22.4 

25.4 
26.9 
28.2 
27.5 


15.0 

3.0 
4 1 
6.7 
8.6 
9.8 

10.6 
11.2 
12.4 
13.5 
145 

158 
17.6 
19.0 
20.0 
224 

25.4 
26.7 
28.4 
27.9 


UnderSIOOOO 


$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 




Size of 
1999 AGI 


Total income tax as a percentage of 1979 Income Concept 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


All returns, total 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


13.3 

4.9 

7.6 

10.0 

11.6 

12.6 

13.8 
14.9 
15.8 
16.7 
16.8 

18.3 
19.0 
19.3 
20.3 
226 

226 
23.4 
237 
21.4 


13.1 

4,2 
6.7 
9.3 

10.7 
11.7 

13.4 
15.0 
16.2 
17.5 
18.1 

19.3 
20.6 
21.2 
225 
23.8 

24.5 
26.5 
26.7 
26.8 


13.3 

44 

6.5 

9,3 

10,7 

11,7 

13.2 
14.5 
15.4 
16.1 
17.1 

18.0 
19.6 
20.6 
21.6 
223 

226 
232 
23.5 
245 


13.2 

4.3 

64 

9.3 

109 

11.5 

12.9 
14.2 
15.2 
16.2 
168 

177 
18.8 
20.0 
207 
21.5 

21.9 
22.7 
22.0 
23.2 


13.0 

4.3 

6.1 

9.1 

107 

11.5 

12.5 
13.8 
14.6 
15.5 
16.1 

16.9 
18.0 
19.1 
20.0 
21.4 

21.5 
22.3 
21 7 
23.2 


12.7 

4.0 

5.5 

87 

10.5 

11.1 

12.0 
13.2 
14.2 
15.1 
15.5 

16.6 
17.3 
18.3 
18.6 
20 5 

21.6 
23.0 
23 5 
25.2 


12.8 

35 

5.1 

8.3 

102 

10.9 

11.6 
12.9 
13.7 
14.6 
15.2 

16.2 
17.2 
17.8 
190 
20 2 

21.6 
21.4 
22.5 
26.1 


13.3 

32 

4.8 

82 

102 

10.8 

116 
12.7 
13.7 
14.7 
153 

16.3 
17.7 
18.0 
19,1 
214 

23.5 
25.4 
26.3 
29.5 


13.5 

3.2 

4.8 

8.1 

10.1 

11 

11.6 
12.7 
13.6 
14.6 
15.4 

16.3 
17.4 
185 
19.4 
21 5 

23.7 
24.8 
26.1 
30.1 


13.8 

31 

4.7 

79 

10.1 

110 

11.6 
12.5 
13.6 
14.4 
15.5 

16.2 
17.4 
18.1 
192 
21.5 

23.7 
25.1 
26.7 
30.4 


14.3 

3.2 

46 

7.8 

10.0 

11.1 

11.6 
12.5 
13.5 
14.5 
15.2 

16.1 
17.3 
18.4 
18.9 
21.3 

23.1 
25.0 
27.1 
298 


14.5 

3.4 
4.4 
7.6 
98 
11.0 

11.5 
12.4 
13.3 
14.2 
152 

16.0 
16.7 
18.2 
18.8 
20.4 

24.0 
243 
26 1 
27.5 


14.2 

31 
4.2 
6.9 
91 
10.3 

11.0 
11.4 
126 
13.3 
14.5 

15.2 
16.6 
17.1 
18.1 
19.4 

21.5 
22.6 
24.3 
26.2 


14.6 

3.2 
41 
6.8 
8.9 
10.1 

10.9 
11.4 
12.4 

13.4 
14.0 

15,4 
16.6 
17.5 
18.4 
19.9 

21.3 
23.2 
24.0 
26.1 


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 


$1 50 000 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 2000. 

All retums processed during 2000 were subjected 
to sampling except tentative and amended returns. 
Tentative returns were not subjected to sampling 
because the revised retums may have been sampled 
later, while amended retums 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 
(127,321,626 returns) reported in Table C and the 
estimated total of all retums (127,075,145) reported 
in other tables. 

The estimates in this report are intended to 
represent all retums filed for Tax Year 1999. While 
about 98 percent of the returns processed during 
Calendar Year 2000 were for Tax Year 1999, the 



remaining returns were mostly for prior years, and 
a few for non-calendar years ending during 1999 
and 2000. Returns for prior years were used in 
place of 1 999 retums expected to be received and 
processed after December 3 1 , 2000. This was done 
based on the assumption that the characteristics of 
retums due, but not yet processed, can best be 
represented by the retums for previous income years 
that were processed in 2000. 

Sample Design and Selection 

The sample design is a stratified probability 
sample, in which the population of tax retums 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 $50,000,000 or more. 

3. Presence or absence of special Forms or 
Schedules (Form 2555, Form 1116, Form 1040 
Schedule C, and Form 1040 Schedule F). 

4. Indexed positive or negative income. Sixty 
variables are used to derive positive and 



Bonnye Walker and Valerie Piickett 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 1999 



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 usefiil 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 2000 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 1999, 0.1 1 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 
$17,976 bilhon, and its related coefficient of 
variation, CV(X), is 0.97 percent. The standard 
error of the estimate, SE(X), needed to construct 
the confidence interval estimate, is: 



SE(X) =X*CV(X) 

= ($17,976 X 10'^) •(0.0097) 
= $0,174 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 $17,802 billion 
to $18.15 billion, and the 95 percent confidence 
interval is from $17,628 billion to $18,324 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 1998 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 (January 1999) Vol. 
79, number 1 . 

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 1999 






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Section 3 Basic Tables 



Part 1 — Returns Filed and Sources of Income Page 

1.1 Selected Income and Tax Items, by Size and 

Accumulated Size of Adjusted Gross Income 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 Returns: 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 Returns 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, Young Lim, and Karen Turnbull-Saunders 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 Returns: Tax Liability, Tax Credits, and Tax Payments, 

by Size of Adjusted Gross Income 79 

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

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



24 



Basic Tables 1999 



25 



N N N N ^ 



O O O O O 



CO cn fO ^ ^ 
d d d d d 



CN to O) -^ T- 



CM 

S 


s 


CO 


s 


CO 

to 
in 


CO 

o 


S 


CM 

in 


o 
o 


o 


CM 
CO 


o 
o 


CO 


^ 


in 


O 

00 



CO cvj en o en 
CO 1^ ■^ ■^ CD 
TT T- CO CD i- 



o ID un r- CO 



CO r^ CD ■<- 



r-- CO ^ (Q ^ -^ in 

O) to ■^ O CO CO ■<T 





§ 


CD 


cn 
CD 

CM 


CD 
T 


CO 

s 


CD 

CD 


to 
in 


CO 

CO 


CO 


s 

CM 


O 

cn 


CM 


s 


CM 


■^ 


•^ 


in 


h- 


U) 


CN 


to 

CN 


in 

CM 


s 


CM 


CM 


S 


o 



■<- CN ^ -^ O 



i 


cn 

a 


s 

CM 


CTi 

o 

CO 




s 


CO 
CO 


CO 

o 


CM 

in 


O 
CO 


o 
r— 

to 


CO 

g 


CM 

in 


in 

CO 
CN 


CN 

in 

(D 



in ^r in CD CD 



CM cn in CO to 
CO r- CO CD r- 



co in o ■^ CM 
CO r^ CM o d 



CM in ^ CO cn 



■^ to 

CO CM 

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CO 


i 


CM 
CM 


s 


in 


^' 8 


s 


s 


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s 


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00 r- O Tj- ^ 



■^ CM CD O cn 

■^ CO m -^ m 

CM in c;> 00 in 

fo' r-' in co' cm" 

r- CM cn (D cn 

CO CO CO ■^ -T 



in r- in CO CM 

O CM O CO -^j- 

o in h- o 1- 

<j> in d" ■^" CN 

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h- in in 'T tt 



CN CM in o CO 



CO CN CM »- ID 

CO -T O "^ r- 

r- ■^ CO r- CD 

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CO O CO o oi 

co" co' in 00 V 

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CT) CD 

co in 



■^ m ■^ 



1 


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CM 


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8 


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s 


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CD 


r- 


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s 


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g 

in 


in 

8 


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to 


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CN 
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CO 


s 


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CO 


s 


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r^ 


cn 


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CN 


in 

CN 


s 


s 


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s 


s 



CO 1^ c;i r^ in 

tT> h- m CM r^ 

to' r*-" ■^' co' ■^" 

CD in cn r*-. T- 

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■»r ■^ ■^ ^ 



o 
cn 


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o 
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CN 


CN 


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CO 


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to CM T- r~. T 

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m' T-' ■^" to" oo' m 

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26 



Individual Returns 1999 



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'I 


CN 


■T 


■•- CN 




IT 






c 








-<» 




r— 


CD 












r- 


oo 


o 








00 


in 


a 






CN o 


CO 


h- o cn h- 


in 


o 


CNi 


o -^ 








13 

o 




^ 




a 




■q- 


T 


r- 


ID 


(D 


CO 


co' 




o 


o 


h- 




o 


CO 


CM 


■^ 


in 




CN 


CO 




ir 


<r 


to in 


a 


to 




aS cn 




















in 


[-^ 


o> 




o 


(D 




^ 


^ 








CM 


CO 


cn 


in 




c 


CD 






CC 


TT in 


r- 


CD 


CO 


oo in 




(D 






E 








a 














CM 


CN 




■V 


(D 






o 


CM 


c 


(D 






c 


a 




cr 


CO 


"^ 


o 


in 


o 


CM 


o> in 








< 








o 








































CN 




CO 


CC 


cr 


cn to 






co" 


in o" 



















r* 
















































c^ 


■^ 




Ol 


ti 


CN 


to CO 


















oo 




















































" 






_L 


" 




■^ 














00 


^ 


n 


CO 




TJ 


CM 




CD 


r^ 


CD 


in 


00 


■^ 


~ 


cn 


CM 


CM 




cs 


C^ 


CN 


C 


c 


oc 


CM to 






in 


CO h- 


















U) 








CO 


r- 


CO 




(5) 


CD 






00 


CM 


cn 


CO 


O 


CM 


a 


CC 


^ 


CN 


ir 


cr 


CM CN 


t: 




CO 


tO OM 








I] 

z 




c 






h- 




CM 


CO 




o 


CO 




CO 




O) 




CSI 


If 




r- 


CO 


O 


in 


CO 


tc 




to 


r- 


cr 


iT 


r- 






00 


in (D 








o 


D 


n 










CO 


8 


CM 




C£ 


CM 


CM 


in 


s 


CM 


r^ 


in 






CI 


in 


Ol 


f^ 


CN 


CN 


OC 




00" O 


r- 




to 


•<r CD 
















tN 


O) 


Tf 




in 


CO 


c 




CM 


a 




o 


o 


CO 


CN 


r- 


CO 


CO 


c^ 




CO r^ 


cn 














a 






lA 




CM 


in 


■^ 


CO 




a 




o 




■q- 


CO 


CO 


CO 




■^ 


r~- 


in 


ID 


1 


■^ 




•^ 






to 






oo 


CO CM 
















n 












































r- 


r- 


CM <ji ID 


r-- 
























O) 




















































"" 














0) 














































































O) 














































































ro 




_ 






o 




N 


N 


5 


5 


5 


^ 


N 


5 








^ 


CM 


CM 


CM 


CO 


m 


to 


c^ 


»» 


■^ 


c 


<j 


^ 


CO 


a 


to 


CO 


■^ -^ 








0- 


•s 


CO 


04 




o 




" S 


o 


o 


o 


o 


o 


O 


o 


o 


O 


C 


o 


CN 


0^ 


CO 




i~- 








in ^ 




(U 




o 






c 










































































































































e 
8 














CO 






o 


r- 


CN 


h- 




CO 


Ol 


in 


cn 


ID 


o 




r- 




in 


CO 


in 


h- 


CD 


■«T 


IT 


IT 


CD ^ 


•^ 




o 


(N CO 
















f 




CM 


(^ 


CM 


r^ 


CD 


o 


f-~ 




CM 


c 




CN 


CO 


co 


^ 




a 


CM 


h- 




CO 


<T 




C 


CTl 


CO 


in 


in 










C 
3 








O) 




CO 


CM 


r- 


CO 


^ 


in 


in 


in 


to 


CD 


CO 


■* 


CM 


Ol 




CO 


CO 


to 


c 


CN 




CM cr 




O 




Ol 


CO 


•- CM 




C 












c 




TT 


CJ) 


r- 




h- 


o 


cn" 


in 


CO 


Ol 


CO 


CO 


^ 


CD 


o 


o 


in 


■^ 


tc 




to 


^ 


^ 


h- 


CO 


in 


CO 


S 


CD" O" 










o 








ts 




00 




co 




r- 


CM 


CM 


■<i 


■3 


o 


c\ 


■^ 






in 


cn 


1/ 


CM 


t^ 




li 


CM r- 


<J 


in 


h- 


G 


00 


*:::: "^ 










1 








(O 






■V 


in 


(D 


r- 


CO 


CO 


o 




^ 


CM 


o 


■^ 


■^ 


r 


h- 






a- 




to 


tc 


IT 


CC 


CO 


cn 


cn 




CD 1- 




TO 












r- 


















CM 


00 


^ 


in 


CD 


r- 


00 


Ol 




CM 


CO 


c^ 


■^ 


CO 


o- 




cr 


o 


o 




co' 


2 9 














Ol 












































C31 


(N CC 


oc 




cn 


CN 


CD 


o en 


















c 
















































r\ 


CN 


r- 


^ 


r-- 


■^ 


CN in 




1— 














■n 














































































DO 






CD 




^ 


rvj 


in 


CD 




CD 


in 


CO 


■^ 


ID 


Ol 








CN 


c^ 


CN 


CN 


to 




c 


CO 


Ci 


3 


h- 


^ s 


















h- 




■^ 




00 


r- 


CD 


CM 


CO 


a 


r-- 




CO 


CN 


cn 


cn 




c 


CN 


O 


CC 


■T 


to 




c 


CC 


CN 


2 


00 




^ 9k 








E 




c 






^ 




CM 


CO 


h- 


o 


CO 


CO 


CD 




cn 




c\ 


in 


CD 






a 


in 


OO 


(0 




to 


r- 


c 


CC 


f^ 


CO 






CD CD 








o 


1- 


o 




T 




O 


CO 


s 


CM 


o 


■^ 


cm" 


CM 


in 


■^ 


CN 


t-~ 


in 


CD 


CM 


cn 


in 


tJ] 


c^ 


CN 


r\ 


<:: 




c 


■^ 


D! 




■^' 














r 




CM 


Ol 


^ 


o 


CM 


in 


□0 


CO 


CO 


h- 


CM 


cn 


CD 


cn 


o 


CD 


CM 




CO 


CO 


■^ 


c 


■^ 


r- 


o 






^ o 








z 




0) 






u 




O 


in 


■tr 


CO 


cn 


00 


r- 


o 


^ 


^ 


co 


CO 


CO 


■^ 


■^ 




in 


in 


^ 


■* 


r- 


M 


CC 


N 


CD 


CO 




00 


to CM 
















T 












































r- 


r- 


csi a 


CD 


























0) 




















































J_ 














0} 


o 








0) 








































































■p 


3 








E 








































































2 










o 








































































ro 










o 






























































C5 










in 








c 




« 
























































c^ 


O 
O 










O 








lA 




































































3 


o> 








lA 

o 


























g 


^ 


8 


i 


8 








^ 










8 






o" 
o 


§ 










■o 






































O 


o 


O 


















O 


o 


<-' 9? 






[Q 


0) 








<5 




























CM 


CO 




in 


CD 




ID 


<r 


o 


in 


C3 




o 


in 


o 




in 






T3 










■o 




s 




















o 




















CN 


CN 


c^ 




in 






tf 


m 


tft o 






C 


3 










e 


o 


<N 


CO 


s 


in 


ic 




CO 


cn 




Vi 


m 


M 


<fl 


«g 


W 


*fl 


M 


^ 


M 


M 


m 




« 


w 


tfl 






^ E 






ni 


T3 










Q 


M 


M 


M 


M 


y» 


M 


m 


M 


































0) 


<u 


0) *" 






0) 


(D 












O) 


O 
























oS 


OJ 


OJ 


OJ 


w 


a 


a 


a 




a 


Q] 


a 


0) 


a 


■o 


■D 


\% 














3 




0) 




Q 


a 


a 


a 










^ 






T3 


■D 


■c 


■o 


■o 


t: 


"O 


"O 




•c 


X) 


■o 


T3 


t: 


c 


c 








O 








5 




*/i 


•a 


X 


T 


•a 










■D 






C 


C 


c 


c 


c 


c 


c 


c 




c 


c 


c 


C 


c 


3 


3 


^ S 






w 












c 


c 


C 


c 










C 




3 


3 


3 


3 


3 








3 










3 


3 


o 




n CD 

o *-* 

O O 


















13 


1 


o 


3 


o 


D 


o 


o 










g 


g 


g 








i 


i 


8 


8 








^ 




8 


g 
















^ 


"S" 


c 


o 




o 




a 


o 






















o 


c 


O 


CD 












o 


o 


O 2 
















g> 




ra 




o 




o 




o 


o 








c 




CN 


CO 


TJ 


in 


CD 




CC 


Ol 


O 


in 




Q 


O 


in 


o 


o 


O ° 


















c 


o 






CN 


n 


^ 


in 


(D 


r- 


00 


Ol 






















CN 


CN 




■^ 


in 






tN 


in ^ 
















« 


1- 


z 


tfl 


M 


M 


M 


M 


M 


W 


M 


M 


H 


M 


M 


M 


M 


m 


M 


M 


tfl 


tfl 


w 


M 


M 




m 


M 


w 


tfl 


W 


tfl 


(fl 


1 



Basic Tables 1999 



27 



■o 
a> 

3 
C 
'^ 

C 

o 
o 

I 
I 
0) 

E 
o 
o 

c 

w 

(A 
O 

O 

•a 
o 

w 



■a 

< 






o TT en -^ oi 

CO CO CO ^ T 



o r^ to in 
CO ^ cri r- 

T- T- CM 



r- ■^ -^ CO o 
in r- CD tD o 



CM 

5 






CM 

5 


o 

00 


to 

CO 

oo 


CN 
ID 


o 


(D 


in 




CVJ 


8 

in 




s s 

in h- 


in 


in 
o 


g 


CD 


o 


§ 


o 


CO 

in 


to 

CM 


CN 
CM 

in 


1 


s 


CM 


s 


s 


8 


g 


s 


§ 


1- 

ft 


oo 


in 

g 


o 

CO 


CO 
CO 


CO 


o 

CN 


CM 
ID 


CO 

en 

00 


in 

CO 


T- CO 

O ID 
CM CO 


in 

CO 
CO 


CM 




S 


h- 


CM 

cn 

CM 


CM 

in 
in 


eg 


CO 

o 


in 

CO 


n 

CM 


s 




s 


cn 


«? 




'" 


(N 


CO 


f- 


= 


to 




m 


in 


in 


o 

CD 


CO 
CD 


CO CD 
■r- CO 


i 


CN 


(D 
CM 


CN 


I--. 

CM 


oo 


CN 

in 

(O 


1^ 
o 


CO 
CO 

in 


CM 

in 
in 


C^ 
CM 
CM 


m 


cn 
cn 
(D 




s 



CO CM r^ o 



cn T ■q- CO o 



CN CM CM 



s 


1 


CM 


CO cn 

8 R 


S 


CJ) 


CD 
CD 


§ 


g 


s 


S 


CM 


« 


5i 


CD 

cn 


c^ 

3 


00 


o 

CO 




CO 
CO 


CD 
CO 

m 


in 


in 


cn 

CO 


in 

CO 
CD 


CN 

o 
cn 


CD 
CM 


CD 
CM 


CO 
CO 
CM 


CM 


in 
oo 


CM 


§ 1 


CM 


o 


S 


s 


o 






? 


CM 
(D 


s 


CO 


cn 

CO 


O 


§ 


(D 


cn 


i 


£2 
cn 


s 


CN 


O 


CN 


CO 


S 


s 






■^ 


T- CM 


CO 


■* 


in 


(D 


CO 


cn 


O 


CN 


CO 


in 


CD 


CD 


<j> 


fi 


CN 


s 


P5 


o 
in 


g 




in 

CO 


a 


s 


S 


s 



0) 
N 

0) 

■D 
V 

iS 

3 

E 

3 
U 

u 

< 

■a 
c 
re 
0) ? 

55 « 



ti 



cn cn "^ T ■^ CO (p 

o CD CD r^ in ■<- c) 

CD -^ CD 1- CD ■<- in 

T-' r-' cm' cm' CO' CO' 



T- in r- CO CD 

o t^ in CO 1- 

in at -v cr> TT 

m" in id" cd" r- 



in T CN en CO 



ooinoO'>-T- ■^CDCDO 

T'C-'^'-CO CMCOi-CD 

cor-T-T-'^ "TCNor- 



CO r*- o CD 

»- •- CM CM 



C^ CO T ■* -V 



1- O (D CO CD 
CM CD CO 1- OO 
T- 1- CM CO ■V 



o CD o cn O 



OO 

oo 

CN 


in 


CO 


8 

CO 


CN 
CM 
1^ 


in 


in 

CO 


CO 


in 

CD 


CO 
CN 


cn 

CO 


oo 


cn 

00 

o 


CO 

o 


s 


o 


s 


o 

s 


cn 

CN 


s 




g 


eg 
r- 
in 


s 


(O 

o 


g 


CO 

in 


s 

cn 


■^ 


in 


CO 


CO 
CM 


in 

CO 


cn 


s 


in 
oo 


g 


CM 
CO 


s 


s 


[-- 


s 



at 


g 


CM 
CO 


s 


CD 


CN 


CO TT 

eg S 


s 


s 


8 


s 


g 


g 


in 


g 


g 

CD 


s 


g 


CN 


r- 


S Si 

CD r^ 


g 


o 


CO 
CM 
CN 


g 


CO 




CD 


CO 


i 


o 


1 


? 


in 


ii 


CO 

s 


CM 


CO 




o 

s 


s 

CM 


I 














■■- 


■■- 


CM 


ro 


•^ 


m 


in 


in 



>t 


o 


J3 












U) 


w 


E 


o 


u 


~ 














K 


n] 


re 


Hi 


H 


N 






■o 


t 


c 




re 


? 


a> 


p 


E 


1 


o 


m 


u 




c 


to 










•a 


o 


a> 






() 


CO 


0) 








u 


m 


(A 


E 



^ CO CM O 



CM CM CM CM CO 



in T- CO CO in 
r- ^T ■^ CM in 
■<r in CO r*- CD 



r^ CM r^ o CN 



§2 



r- 


cn 


§ 


CD 


g 


CN 


ft 


s 


CO 


CM 


rR 


CD 


1^ 


CO 


fe 


CO 


R 


« 


fS 


fS 


p^ 


r*- 


fR 


Ji^ 


3; 3; 


^ 


PI 


S 


g 


■^ 


s? 














■^ 




■^ 






o 


C) 


1^ 


TT 


CO 


CN 


CJ 




U) 


r^ 


in 


O) 




CO 


CO 


o 


in 


CD 


cn 






■^ 


CO 


CO 


o 


CD 


o 


o 


cn 


CM 


cn 




CN 


cn 


^T 


in 


■V 


cn 






m 


in 


m 


(O 




CM 




m 


in 


ro 


m 


in 
























































































f^ 


CM 






CD 




CD 


o 


CM 


CO 


CO 


r^ 


o 


CD 


CO 


■V 


in 


■^ 


CO 


o 


o 






■^ 


N- 


o 


CO 


in 


CO 




tn 


(O 


cn 




ro 


tp 


m 




CO 


to 


m 


o 


o 


m 


CM 




m 


fO 


n 


in 


in 


(O 


r- 


















CM 


CN 


CM 


CM 


r) 


C) 




r) 


■c 


■^ 




■^ 


in 








cn 






CM 


CM 


CM 




(N 






o o o o o 

o o o o o 

o o o o o 

1-" cm' fo" -^r in' 



o o o o o 

o o o o o 

o o o o Q- ^- 

co" r-" co' cn '- »- 



o o o o o 

o o o o o 

o o o o o 

CN co" ■^" in 



o o o o o 

o o o o o 



o o o o o 
o o o o o 



ooooo ooooo 
in" o" d d in' 



o o o o 






"D "D XJ TJ T3 
a C C iZ C 






-a -O TD TD T3 
C C C C C 






n T3 T3 TJ T3 
C C C C C 
3 3 D 3 D 






"O "D "O TD "O 



X3 T} X3 -O TS 
C CZ C C C 
3 3 3 D U 






i I 



T3 T3 T3 T3 
C C C C ._ 
3 3 3 3 O 



» » (» fA (^ 



28 



Individual Returns 1999 



•a 



c 
o 
o 

I 
I 
0) 

E 
o 
u 

c 

(0 
M 
O 

k. 

O 

■a 

0) 



•o 

< 



N 

■D 
0) 



3 

E 

3 
U 

u 

< 

■o 
c 
n 

0) e 

N a 

OT S 

-° f 



X 


ra 


re 


iii 


1- 


^ 






■o 


fc 


c 




ra 


a> 



o 
u 

c 

•D 
U 

JE in 

CO E 



I- < 











1 


ra 












»- (D ^ *- 


to 


O) 


in 


CM 




to 


CO 






^ 


CO 


CO 


f»- 


(O 




(O 


in 


CD 


■q- 


(O 


(D 


r-~ 


■q- 


CM 


r- 


Ol 


o 












1 

c 










CD 


r3 r- »- o 


Tj- 


CD O 


CN 


^ 






5 




in 


ai 


•q- 


O) 


-T 




TT 


en 


■<r 




in 


in 


■^ 


O 


CO 


lO 




» 












TO 


o 
2, 






in 






^ tN 


CN 


CM 


CN 


ri 


r> 




■V 


■V 


in 


m 


to 




1^ 


en 


CM 


f^ 






at 


■q" 


CD 


to 


CM 


CM 












1 


O 






CN 








































cm' 


co" 


to" 


in 


CD 


r-" 


cn" 


ai 












^ 




















































































































































■D 




o 1 










































































— 


s 


E % 


St 






X 


r^ r^ r^ CN 


oo 


r- (J) 


tD 


to 


CO 


CD 


CO 


o 


OJ 


■^ 


in 


fs- 


at 


o 


CN 


CD 


CO 


cn 


in 


m 


■q- 


o 


■q^ 


»- 


r- 


f^ 












3 


o 


Q "a 






ro in tD r- 


■^ 


■V -c 


■^ 


■V 


■^ 


■^ 


■^ 


in 


in 


in 


m 


m 


in 


CD 


CD 


CO 


r^ 


r- 


CO 


at 


o 


CM 


CO 


TT 


in 


ui 












"O 


CT 










































































< 








































""■ 


■~~ 
















































~~' 






















































1 


O 












































































1 


O) 






E 


CO 






X 


T- to ■<- OD 


CO 


O O 


O 


r^ 


l-~ 


r- 


r- 


r- 


CO 


to 


CO 


in 


in 


in 


in 


^ 


O 


o 


n 


o 


en 


(O 


O 


CD 


■q- 


n 








i 




CD 
X 
(D 

1- 


i 






O CO ^ ^ 
CM 1- I- T- 


■^ 


in in 


in 


T 


T 


■V 


■V 


■^ 


^ 


^ 


^ 


^ 


^ 


T 


^ 


•q- 


■q- 


■q- 


■q- 


in 


in 


^ 


en 


cn 


CM 


CM 








o 


Q- 












































































f— 
































































__ 


__ 




__ 














o 










N 


N N N N 


5 






CN 


(O 


CO 


V 


to 


r- 


en 


o 


CM 


in 




at 


in 


^ 


en 


en 


CO 


CM 


h- 


CO 


CM 


o 


o 
















g 






o o 


o 


O 


o 


O 


o 


o 


o 


o 


'- 


'- 


'- 


'- 


-^ 


CO 


in 


en 


^ 


CN 


CO 
CO 


s 


jC 


at 


I 


1 














1- 










































~ 














































r— 


•- C31 (£) to 


in 


in <T> 


in 


^ 




CN 




CO 


CM 


(D 


CO 


^ 


"7 


CO 






oo 


at 


in 


■q- 


CO 


^ 


■^ 


CO 


CN 


O) 


























tS S ^_ £n 


in 


o r- 




to 


o 


CC 


CO 


fs 


s 






CO 


o 


in 


IT 


s 




oo 


CD 


to 


CO 


CM 


to 


ro 


CM 


3. 














c 










CN 


CO 


to r^ 


CN 




OJ 




CM 




in 




CD 


o 


o 




en 


r— 


■q- 




CD 


CO 




in 


CM 














D 




i5" 






cn 


to T- <7) to 


co" 


to" CD 


en 


o 


o 






r-. 




CD 




CD 


en 


to 




CD 


CM 


oo 


CM 


CD 


in 


9 


s 


cn 


cm' 
















O 








o 


CD to to 


in 


m tN 


CO 


00 


CN 






in 


oo 






CD 


CD 




s 


O 


in 


•<r 






CO 


CD 


to 


cn 


at 


o 














e 










T~ tN 


CO 


in oo 




In 


CN 






en 




in 


CM 


en 


CD 


CO 


T 


to 


o 


in 




in 




o 


en 


tN 


^ 














< 






















fN 


CM 


to 


^ 


to 


r^ 


en 


o 


CM 


T 


to 


O 
CO 


r^ 
T 


CO 


s 


CO 
■q- 

CM 


in 
n 


S 


eo 

CM 

to 


cn 

CD 


co 


OD 






E 




— 


a, 








































































3 














































































O 


















N 


N N N N 


5 






CM 


CO 


CO 


^ 


to 


r^ 


tJ> 




to 


in 




at 


in 


T 


o 


o 


O 


in 


o 


h- 


n 


o 


O 














o 


■Jo 


in 






o o 


O 


o 


o 


O 


o 


o 


O 


o 












CO 


in 


o 


in 


CO 


CO 


r^ 




CD 


o 


o 






o 








o 


CO 
















































CM 


CO 


in 


r^ 


r^ 


o 


o 






n 






o 








































































m 






a 








































































m 






Q. 








































































H 


1 
























































































































































o 


















CM •- »- m 


r^ 


tD OJ 


o 




tT> 






at 


T 




CM 


CO 


CO 




at 


in 


o 


m 


ai 


in 


o 


1^ 


r^ 




o 


























C31 


to CN CO 0> 


tD 


CO to 








OO 


CO 


at 




at 




^r 


•ST 




CO 




■q- 


in 


in 


in 


o 


fN 


i^ 


en 


CM 










s 






c 












r-- -c T- ■-- 


1^ 


CO o 


£ 






■V 


CD 


tX) 


f^ 


CM 




CM 


CO 




CO 


In 


CM 


CN 




en 


in 


in 


h- 




CM 


^_ 








« 






3 




1 








T en r^ CO 


(J) 


CN *- 


en 


o 


o 






CO 




o 


in 


o 


o 


CM 


o 


in 






cr 


CO 


■q- 


O 




en" 


en 


ai 












o 










m CO CO 


^ 


in CM 


o. 


(^ 








^r 


cc 


o 


en 


in 


in 


in 


T 


CC 


O 






CO 


in 


■q- 


r- 


in 












K 

ro 

0) 
















T- CN 


to 


in CO 




in 


CN 




00 


a> 




in 




en 


CO 


CO 


CD 


CO 


CO 




■q- 


■q- 


o 




to 


to 


en 


o 












< 


















■^ 


»- 


CM 


CM 


fO 


■V 


CD 


r^ 


en 


o 


CN 


■q- 


to 


s 




g 


g 


5 


in 

CO 


8 


CM 


o" 

CD 


o 


g 
































































CM 


CO 


■q- 


CD 


to 


CD 


00 








^ 
















^ 


CO *- CN tD 


CO 


CO CN 


en 


CD 




CD 


CO 


O) 


CD 


en 






o 


CO 


■q- 


in 


OO 


CO 


oo 


CN 


T 


at 




"7 


3 


00 












>r 




V) 

c 










1- fO CD CO 




CN to 


■^ 


CN 


^ 


CN 


in 


•^ 


"<r 


r- 


oo 






at 


to 


in 


o 


o 


CN 


in 




■q- 






"T 


•n 












E 












CM in CN CO 




in to 


in 


in 


to 


CT> 


■^ 


n 




T 


■q- 




£ 


•^ 


(D 


CM 


o 


o 


in 


CM 












1^ 












o 


3 


s 








CM »- CN tC 


s 


g g 


in 

CN 


5 


in 


!;= 


in 
■q 


n 


o 


g 


^ 




s 


g 


CN 


m 

■q 


3 


in 

CO 


CO 
C^ 


S 




a 


tJ> 

in 


9 


^ 


^ 












Z 




o 










CN m CN in 


■^. 


CN O 




in 


o 


^ 


r^ 




to 




oo 


CO 






a 


in 


en 


r- 


in 








at 


CO 


in 


•fl 


























CM 


co" ■^ 


in 


CD 


GO 


O) 


o 


CN 


CO 


in 


(O 


CD 


CD 




CM 


o 


1^ 


O 


o 


r*- 


3: 


2i 


CO 


s; 


S 


n 






















































CM 


CM 


CO 


CO 


in 


to 


r^ 


oo 


en 


en 


0> 


at 


OI 












2 














N N N N 






IM 


CO 


^ 


in 


CO 


ID 


o 


fO 


in 


CD 




in 


Ol 


CO 


CO 


CN 


CM 


CD 


in 


CM 


in 


to 


o 


o 














*r 


ra 


c^ 








C3 


o o 


O 


o 


o 


o 


o 


O 










CM 


CM 


CN 


in 


oo 


in 


cm 


at 




en 


9 


iG 


o 


e 












8 


O 


O 


CO 














































CN 


n 


in 


CO 


00 


CO 


o 


o 
























































































a3 










































































i 

o 


















^ o r- o 


CD 


r-~ in 


■<T 


Ol 


f^ 


T 


CO 




o 


r--. 


CO 


CD 


O 


CD 


CO 


h~. 


■^^ 


to 




CD 


CM 


fO 


■V 


£ 


CO 


00 




























r- in 


r-. 


CD 


to 


in 


r*. 




CD 


c^ 






•q- 




CO 


CD 


s 


r- 








CD 




CN 


CJ 














c 

3 
O 

1 












s s s ^ 


Oi 


■^ o 


in 




oo 




in 






en 


to 


5 


CN 


CO 


in 


CO 


to 




to 


OO 


r- 


to 


r»- 


CD 


a» 








c 
















^* to T- CO 


O 




CD 


O 


cr> 


CO 


s 


C 


at 


o> 


o 


in 


o 


CD 


to 


en 


CO 






9 


3 




ffi 


CM 


fN 


























to in O) o 


CO 


O, CO 


h- 


CN 


CM 


in 




CM 


r^ 




CM 


in 


00 


■q- 


o 


S2 






in 


to 




in 


CO 


?^ 










5 








fO 








■^ CJ> CD 


CO 


f^l If 


in 


h* 




CO 


CO 


5 


CN 


-"T 


c 


TT 


in 


■^ 




in 


CO 










o 


in 


•q 


to 


IC 








^ 


















fN 


to"i in 


r- 


o 


IT 


o 


CD 


CO 


CM 




CO 


in 


oo 


CM 


r^ 


in 


a 


c 


O 








h- 




fe 


R; 








ra 




























CM 


CM 


CO 


Tj- 


in 


to 


h- 


oo 


o 
















CO 


cn 


o 


S 


2 




























































c 


C£ 


at 


(I 




CO 


CM 


m 


o 


o 
































































■^ 


CNI 


CM 


n 


co' 


t" 


-f 


























r- tn (D o 


CN 


r— CO 




r-~. 


CM 








a> 




CN 


cn 




■T 




CO 


■^ 


in 


in 


CO 


o 


■q 




9 


CD 


00 
















c 










^ CD en f^ 


in 


r- »- 


o 


r-. 


en 






o 


a> 


D 


CO 


in 


(D 


S 








o 


oo 


o 


o 


•2 


CO 


Oi 




r*. 












o 












CN in CN CO 


r^ 


in ^ 


to 


in 


CD 






-T 




in 


in 


o 


CO 




to 






r- 


in 


en 


to 






^ 


^ 
















o 








O to O fN 


CN 


r^' o 


fN 


CO 


OJ 


^ 




CO 




en 


00 


^r 


CO 


r— 






CO 


■q- 


■q- 


en 




r^ 


CM 


CD 


5 


:? 












o 




CO 








CN »- r«j to 


to 


CO ^ 


O 


in 


^ 




■<3 


c 


o 


en 


o 


r- 


o 


f— 




■^ 


CO 


oo 


CM 


en 


o 


2 


r- 




CM 


CM 












z 




£ 










tN CO CN in 


^ 


fN O 




in 


o 


^ 






to 


o 


oo 


to 


at 


CO 




in 


en 


r- 


in 




o 


o 


cn 


CO 


in 


Ul 


























CN 


to' ^ 




to 


oo 


O) 


o 


c 


CO 


in 


to 


CO 


en 




fN 


o 




O 


o 


r^ 


iC 




CO 


3: 


"<r" 


■fl 






















































CM 


C'J 


n 


CO 


in 


tD 


r- 


00 


c 


en 


at 


cn 


<n 








s 










0) 
(A 


0) 


































































0} 










E 


































































<n 


E 








tn 


o 
































































T3 

Q) 


8 

C 








E 


o 

S 
































































= 


e 








E 


2 


E 
































































c 


T3 








2 


o 


8 




















































§ 














0) 








■o 


V 
















































o 


o 


o 












■o 


in 








0) 


















c 




a 


o 










o 


c 


e:; 










o 


a 


o 


o 












c 


D 








ffl 


3 


O 


o o o c 










a 




c 


a 










o 


c 


c 










o 


o 


o 


a 














01 


^ 










o o o c 










G 


c 


c 


Q 










o 


c 


c 










o 


□ 


o 


o 


s 












<s 


CD 








3 


< 


b) 


o o o c 








c 


o 




CN 


f^ 


*q 


in 


to 




oa 


cr 


c 


ir 




o 


O 


in 


o 


o 


Q 












h 










E 


1 




in" 




CO 


<y 






















fN 


CN 




■^ 


in 






CN 


m 






1/ 

E 

r 








« 


"5 








3 


o 


w » w 3 
0) % c 


a> 


0} Q 


a 


a 


a 


a 


C 


5 


M 


a 









a 


a 




s 


M 

^ 


1 






tA 

a 


(A 


M 

s 


0} 

o 

E 


















< 




■o -a -o t: 


■D 


■o -c 


-D 


-c 


■c 


t; 


■c 


■c 




■D 


■c 


■D 


■o 


■c 


"C 


"C 


TD 


T3 


T3 


T3 


T 


■o 


^ 


^ 






















-o 


c c c c 


c 


c c 


c 


c 


c 


c 


c 


c 




C 


c 


C 


c 


c 


c 


c 


C 


C 


C 


C 


c 


c 


C 


c 




« 






















d] 


3 3 D Z 


•D 


3 Z 










































J 


3 


o 


_ 
























o 

z 


V* m m *f 


W 


*fi 


« 


tfl 


W5 


M 


^ 


5 


M 


tfl 


trt 


« 


w 


w 


^ 


M 


tfi 


trt 


tfl 


w 


^ 


^ 


M 


M 


«« 


w 


< 





Basic Tables 1999 



29 



■o 

3 



C 
O 

o 

I 

0) 

E 
o 
u 



M 

e 

■o 



11 



r— OT (D m n 
■r- in in CM -^ 
1- 1^ (N -^ in 



in -^r CO o ■^ 



to T- to o in 



O) CN to CO 



CO (D r- 00 oi 

Ol CT> Ol O Ol 
0> 0> Ol OT O) 



cn o o o o 
O) o o o o 

0)0000 



in -^ O) in 



O ■<T r) <- TT 

CO o ■<- -^ T- 

tr o -^ o in 

cnT co' o' ■^' Tt 

in CO CO CD fo 

(D oo T n o 

■r-' CN co' 



O ■V h- TT 



1- CD r- r-- CO 

SCO oi in r- 

CO 10 (J) o 

CO* cn ^" co' n* 

in CD CO CO 1- 

o ^ Ol T- fO 

V n-' ■^' in iri 



o r-~ CN CO to 

^ CO to CJ CO 

(D CO T- o I-- 

tN co" CN M-' O' 

CO in CO CD CD 

c:i CM o CO CO 

d" co' in" o' r^" 

rr ID cn c^ t 

CO CO CO ^ ^ 

in" in" m in m 



OJ CO ■.- CO T- 

in oi tj" ■•- in 

oi in 01 1- in 

r-" T-" m" in t-' 

^ C7J in tN ■^ 

O CO CO to o 

u> co" to" ■^" to' 

CD CO O CNJ CO 

^ ■*T in in in 

in in in" in" m" 



■^ ■^ CO 1- ■^ 

CD CD 1 O) to 

(N cn" co" co" O" 

CO CD ■n- 1- tD 

1— CO ^ CO CO 

o' CN o' in" oi" 

in CD r- r^ r- 

in in in in cn 

in iri iri m' in" 



(^ in o CO r- 



CO Lfi CD r- r-- 

CO CO CO GO CO 

in in m in in 

cn" in" in" in" cn 



s| 



CM 


to 


CO ^ 


CO 


o 


to 


CO 


r- 


a> 


^ 


cn 


CD 


CN 


o 


CD 


CN 


CO 


o 


in 


1- 


CD 


h- 


in 


T 


CO 


r^ 


^ 


CD 


o 


o 


CN O 


CO 


CD 

to 


CD 


CJ) 

in 


CD 






CD 


o 
to 


CN 

CO 


s 


in 

□0 


CO 


CO 

CO 


g 


cn 


co 
Ol 


s 


in 
cn 


g 


cn 


s 


g 


g 


S 



iff 



s 


S 


CO 
CO 


o 


cn 
cn 


CD 

s 


tD 
CD 


CN 
O 


O 

cn 


CO 

cn 


CD 

in 

O 


o 
cn 

O 


s 

r^ 


CO 

CN 
CO 


CN 
CO 


OO 
CD 


s 


CN 
00 

to 


CN 


CD 

in 


CO 

in 


s 


S 


s 

CD 


o 


cn 


CD 
O 


in 


s 


CN 


s 

CN 




CN 


in 


cn 

CN 
CO 


§ 




cn 
in 


cn 


CN 
1^ 


in 


CO 

to 


5 


CN 




CD 
CN 

cn 


cn 

CO 


CO 

cn 


CN 




CO 

cn 






CN 


CD 
O 


CD 

en 


cn 
to 


in 


cn 

to 


5 






CN 


o> 


h- 


to 


CO 


s 


CO 

to 


r* 


CO 


^ 


CD 


f; 


2 


g 


00 


CO 
CO 


in 

CO 


s 


CD 


2 

CD 


s 


m 


a 


s 


g 


s 


5 


S 



■a 




< 




•<- 




o 




a> 




N 








(O 




•o 




V 




4-1 




n 








3 




E 




3 




U 




u 




< 




■D 




C 




(Q 




0) 


CO 


N 


0) 






to 


^ 






>. 




^ 


Tl 




r 






(0 

E 


3 

? 


0) 
















X 


ra 


m 




1- 


-I 




() 


■D 




C 


lU 


re 


CD 



tl 



CO CO 3; in cn 

CO CN o »- o 

■v' to' ai CO* in 

tD O CD T h- 



in in CO CD ID 

(JO a a> T- ^ 

o CO to ^ CO 

cn* CN* CD* cn t-' 

1- o 00 r- h- 



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30 



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c - ^ 

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Basic Tables 1999 



31 



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^ 










oo" 


o" 


co' 


ct" 


^" 


co" 


iri 


cm" 


isi 






cn 






m 








^ 










CN 


CN OJ ■^ 


Tl 


O IT 


IT 








n 
















CO 


■^ 


o 


in 


in 








r<- 




0) 








n 


f^ 


00 


00 


cn 


^ 


CT 


ir 


CN 


o 


CT 


in 




^ 


CN 


^ 


CM 


to 


in 


CT 


CO 


CD 


■^ 


CT 


o 


CT 


^ 


o 


cn 


<D 


r- 


r- 


CM 












h- 


rj 


Ol 


in 


c: 




■^ 




CO 


t^ 


^ 




CS 


CT 


CT 


CN 


O 




o 


in 


CN 


to 


CD 


CN 


CD 


CO 


CT 


oo 


CT 


r-- 


o 


h- 


r-. 




T3 








■* 


c\ 


in 




-iJ- 




tc 




CD 


CD 


tc 




^ 


■^ 


OO 


CN 


CO 


r^ 


f 


r- 


CT 


h- 


CO 


T 


in 


O 


r- 






o 


CD 


CN 


to 




2 




o 




CO 


h- 


00 


to 


CT 


in 


f^ 


in 


CS 


Cm 






CT 


Jg" 


t^ 


CN 


tn" 




o' 




8 




cn" 


co" 


r-' 


iri 


r^' 


ct" 


ct" 


iri 


iri 


IS." 




« 






in 


UJ 


r- 


o 


s 


in 


■«T 


CO 


CT 




r- 


CN 






to 


tv. 




in 






CN 


1^ 


in 


o 


to 


•^ 


CD 


in 


■^ 


■V 


in 


r- 




2, 




Q) 




lA 


ir 


CD 


CT 


CO 


(D 


CN 


o 


o 


CD 




O 




00 


O 


CO 










in 




CM 


CD 


■^ 


CT 


CD 


in 


o 




in 


00 




5^ 






"D 




h-T 


n 




o 


in 


CD 


a 


CT 


1^ 


tN 


tN 


r^ 




CO' 


CO 


CN 


oo" 


7 






"^' 


cd" 


oo" 


CN 


tn 


r^' 


to 


cd' 




to' 


oo" 




CO" 




< 


o 








o 


*7 






CVJ 


^ 


CD 


CC 


CO 


■^ 


■^ 


in 




to 


CT 


CO 










CM 


CO 


in 


r- 


to 


CO 


in 


o 


to 


CT 


CO 


oo 












0> 


















CN 




in 




■^ 




in 


5 

CO* 


















tN 


■^ 


in 


CD 


•o- 




m 
















o 


s 


CD 








CT 


CN 




CT 


CT 


CD 


CN 


CD 


TT 


CT 


in 


^ 


T 






9 


~ 


"s" 


CO 


CO 


^ 


in 




CT 


CT 


S 


in 














f^ 


OJ 




s 


CO 


-c 






T 


CT 




r 




CM 


TT 




^ 


s 


CM 


$ 


CT 




o 


CM 


n 


to 


■V 


r^ 














o 


U1 


CO 




CT 


CO 






CN 






CT 




CD 


to 




?j 






to 




T 


s 


in 






CM 


CD 


CN 


00 






f 






^ 


o* 


^ 


CO 




o 


CT 


to 


in 








CT 


00 


r-' 




o' 




to' 




r"" 


s 


t" 


cm" 


to' 


id" 




ct" 


co' 


V 


S 


co" 


O 


o* 












o 


CN 


CD 


^ 


■^ 


(D 


CT 


CN 


^ 




■^ 




o 


o 




r- 










CT 


CT 


■^ 








o 


CT 




o 






3 








tn 


^ 


(D 


CO 


o 


h- 


CD 


in 


to 




a 


^ 




^. 














CO 


in 


to. 


to 


CT 




CT 








CM 




<o 






z 


O 






ai 








CN 


CSI 


CN 


(\ 


in 


in 


CN 


to 


to 








fM* 
















■V" 


iri 




co' 


to' 








rs." 












■V 
































■w 




































































































































































a 


























o 










0) 
























































T3 
















































E 

8 














































1 




0) 


OJ 
















c 


o 


C 


o 


a 
















































o' 
























o 


o 


c 


c 


o 


o 










8" 
































8 


g 


o 










.3 


§ 












c 




8 


o 


o 


CD 


o 


o 


c 




O 


o 


0} 


2 


c 




8 


o 


O 


o 


o 


O 


o 


o 


o" 


o 


0) 


•* 




■cT 












u 




in 


o 


in 


o 


o 


o 


in 


O 




in 




o 






in 


o' 


in" 


o* 


O 


o' 


in" 


o 


CN 










(U 














o 




rvj 


CM 


CO 


■<i 


in 


r- 




V 


tA 


to 




o 




o 




CN 


CN 


CO 


"^ 


in 


r^ 




W 




» 


b 


E 






« 












£ 






w 


w 


w 


w 


tfl 


tfl 


tfl 


W 








e 








*f> 


te 


69 


t»» 


tf> 


w 


w 


w 








E 




o 












M 


















ai 


U 


a> 


uf 




V* 


















OJ 


0) 


V 


3 




N 












C 






J 


a 


a 


a 


a 


a 


OJ 


0) 


T3 


-D 


■D 


b 


E 


O) 






a 


OJ 


0) 


0) 


CD 


u 


o 


Q) 


■D 


T3 


"D 


b 


1 















a 

z 

■D 
CC 


tn 


a 


■o 


T3 


■a 


TJ 


T3 


T3 


TS 


■o 


c 


C 


c 


1 

3 

f 


S 



0) 


T3 


TD 


■o 


TD 


■o 


T) 


T) 




C 


C 


c 






O) 










T3 


c 


c 


c 


c 


c 


c 


c 


c 


3 


3 


3 






T3 


c 


C 


c 


c 


c 


C 


C 




3 


3 


3 


o 






w 










1 


c 

3 


3 


3 


3 


3 


3 


3 


3 


3 


O 

o 


O 

o 


O 

o 


§ 


£ 


S 


3 


3 


3 


3 


3 


3 


3 


^ 


g 




g 


o 
o 
















3 


8 

O 


O 


in 


O 


in 


O 


o 


O 


in 


o 

8 


o 


o 


§ 


1 

(0 


3 


§ 


o 


in' 


o 


in" 


O 


o" 


o" 


in" 


O 

o 


O 

o 


o" 
o 


§ 


X 

2 
















O 




in 






(M 


tN 


to 


^ 


in 












o 




in* 






CN 


CM 


to 


-0^ 


in 


r- 




CM 


in 




c 
















z 


tfl 


w 


tfl 


w 


M 


M 


te 


w 


«fl 


«9 


w 


» 


w 


« 


z 


tA 


lA 


te 


te 


« 


« 


y* 


W 


t« 


w 


^ 


tA 


tA 


*A 


o 














< 






































1- 




























































z 


1 



Basic Tables 1999 



33 



S 



E 
o 
u 

c 

M 
M 
O 

w 

o 

■o 

0) 



■D 
< 



a> 

N 
« 

» 

E 



X 

ra 



■a 
c 

(0 

« 

c 
9 

u 

3 

■o 
a 



o. 

E 

0) 
X 
UJ 



o 
u 



M 
W 
O 

■o 



■D 
< 



a "o 





« 

3 
C 
















< 


C 






o 


m 


N 


o 


03 


^. 




ra 








0) 


3 
■*-* 
(0 


& 






= 



!-</)< 















M 


(0 


CN 


CO 


in 


1^ 


in 


cn 








1 


3 




o 


CO 


to 


CD 


CN 


CO 


in 




in 


en 








f 


S 




O 


CO 


, 


1 














c- 




r- 


oo 


in 


o 


a 


a 


3 


a 


o 






p 


c 




r- 


CO 


in 


o 


a 


CO 


•5 


CD 


c 




r- 


CO 


















o 




r^ 


r-- 






CO 




CN 








CM 


00 




o 




I^ 


h- 


(-- 




00 


CD 








h- 




OJ 


CO 














m 

CO 




t£ 




oo 






CD 


CN 


in 


CO 






cn 


CN 


r- 






CD 




00 






CD 


CM 


in 


to 


r^ 




cn 






a 






IS 








n 






CN 


CD 




m 


'J 


oc 


CO 


to 




CD 


C 


CO 




p 






OJ 


C£ 




a 


^ 


a 


to 


S 




OO 


r 


to 


a 








1 




■^ 








CN 




■^ 


in 




"C 


in 




o 




OJ 




■*. 






o 




■^ 


in 




■^ 




o 




o 


Ol 






^ 























CN 


CD 


in 


CO 


CO 


in 


T 


CM 


00 


Ol 














CM 


CD 


in 


CD 


CO 


in 


■^ 


OJ 


CO 






E 

8 

c 










^ 
































■d 










































___ 


^~~ 




_— 


■"■^ 


^■^ 


^■~" 


































































h> 


f^ 


fO 


Tj" 


cn 


CN 


cn 


00 


Ul 


cn 




CN 




o 


CO 




h- 




CO 


^ 






Ol 




in 


cn 




CN 


h- 


o 


CO 








*S 










^ 


f*- 




cn 


o 


cn 




o 


in 


CM 




CO 


in 


CO 


to 


cn 


^ 


N- 


r^ 


Ol 










in 


CM 




(D 


in 


OD 


CD 


cn 






o 


ffi 








M 


CN 


CO 


■T 


o 


o 


a 


CD 


-T 


"C 


Ol 


CD 


h- 


CO 


CM 


h- 


p 


CM 


00 


■^ 






£ 




"^ 




en 


CO 


p^ 


CD 


CN 


1^ 






^ 






1 






r' 


r*» 


00 


CO 




h- 


CD 


cn 


00 


in 


cn 


■^ 




h- 






S^ 


1^ 


00 




r^ 


r- 


s 


Ol 


CD 


in 


cn 


■^ 




r^ 








E 

3 


o 




S 






■^ 


s 


o 


co 


cn 


cn 


CD 


o 


a 


in 











■^ 




o 


00 


Ol 


a 


c 


cn 


in 














£ 


fv 








Tf 


CO 


^ 


CN 


CN 




to 










M 






^ 




CO 


T 


CM 


o 




CO 
















z 






Ol 
















CN 
















o> 














Ol 






~ 
























U] 




CN 


in 


CD 


^ 


in 




CC 


en 






CO 




f*- 




m 


CM 


in 


to 


■^ 


in 


■^ 


CD 


cn 






to 


o 


r>- 


r- 


. 














3 




1^ 




r*- 


r*- 


a 






to 


c 


CM 


CM 


CN 




in 


T- 


r^ 




r^ 


r*- 


00 


CO 


O 


n 




CM 


o 




'^ 


in 






















CO 








IT 


cn 


o 


If 


O 


00 




■^ 


u 








CO 






cn 


in 


en 




in 


o 


a 




■^ 














S 








00 




cn 


<D 


cn 


O 




CN 




r 


CO 


o 








CO 




cn 




Ol 


o 




CM 


CO 


CO 




a 








T3 




o 




i 






CN 


5 


in 


CO 


CO 


OC 


CM 


CO 






CM 




r 


T' 




CM 


u: 


in 




r 


a 


CM 


CO 


CD 








o 











1 










CN 


in 


■V 


in 




■C 


in 




CJ 


o 


CM 


CD 


c 










in 




in 






in 


Ol 


o 




o 


CO 












o 














CN 


CD 


in 


CO 


n 


in 


"!f 


CM 


00 


Ol 














Ol 


CD 


in 


00 


cn 


in 


■c 


CM 


CO 






i 










■^ 
































^ 








































s 




CO 


O 


CD 


CN 


cn 


cn 


in 


CO 


in 


cn 


CO 


o 


CN 


CD 


Q 




CO 






CN 


cn 


cn 


IT 


CD 


in 


Ol 


r- 


o 


OJ 


cc 




















in 


O 


■q 




oo 


in 


CO 








CO 


CD 


CD 


T- 


r^ 






■^ 




CO 


IT 


a' 








CO 


00 


CD 






i 

c 


ffi 








If 




CO 


■^ 


o 




a 


c 


■^ 


in 


Ol 


in 


to 


in 


CM 


r- 


u 




oo 








00 


o 


■^ 


IT 


cn 


in 


c- 


in 


CM 


h- 






^ 






1 






r^ 




CO 






•^ 


s 


s 




in 


cn 


■C 




h- 


cn; 


r- 


h- 


oo 








ID 


CD 




in 


en 


■^ 




r- 






E 

3 


o 










'S 




o 


00 


CD 


o 


Cl 


in 













"^ 




o 


00 


Ol 


en 


a 


o 


cr 


in 












£ 










■^ 




CO 


■^ 


CN 


Csi 


T- 


CO 
















■tr 




CO 


■^ 


o 


CN 




CO 












0} 




z 






CI 
















CN 
















Ol 














o 


















D 












a> 


, 


8 


CO 


CD 


o 


in 


o 


^ 


in 


~ 


CO 




CD 


- 




^ , 


s 


CD 




tn 


o 


CD 


h- 


CO 




cn 


C" 


Ol 


CD 


Ol 


K 


O 












at 




o 


CO 


CO 








in 


in 


in 




OO 


CD 




e- 


o 


S 


(D 






cn 




CD 


oo 


CN 1- 


in 


^ 


U> 


cn 

c 






c 






f^ 




CN 


CN 


(D 


CD 




o 


CO 


■^ 


n 


cs 




00 


■W 




a 




CM 


O 


to 


CD 


KTl 


CO 


to 




to 


cn 


cc 


h- 


o 


■^ 


^ 










e« 






o 


^ 


CN 






h- 




r- 


CD 


c 


CO 






CO 




00 




g 




CD 


o 


C^ 


in 


in 


to 


CD 


in 


a 


00~ 








lO 


(O 










Ol 








JS 


CO 


CN 




CO 


CM 




00 






cn 


c 




o 


CO 


cr 


5 




c 


O 


CM 


If] 


t- 








CO 


K 






CN 


CO 










-q- 


CN 


r^ 


en 


CO 


a 


C^ 






CO 


CN 


U> 


■<T 


o 


o 


CM 


r- cn 


CO 


a 


't 












C^ 








CO 


c 


o 


If 


co 


CO 


cn 


Ol 


o 


CO 


CD 


o 


G 










■^ 


■^ 




cc 


CD 


Ol 


Ol 


c 


CO 


CD 


o 


of 


E 

■o 

c 
<1] 


8 








S 












CN 


CN 


^ 


CO 


-<T 




CN 






CO 


h- 














O 


■^ 


c^ 


Tf 




CN 1- 




CO 


CN 




s 

0) 










o 




CO 


CO 


h~ 


CO 


s 


CO 


p^ 


CN 




in 




00 


h- 


to 


tN 


CO 


o 


en 


Ol 


a 


^ 


in 


CD 




CN 


in o 


o 


cc 


$ 


« 










to 




r— 


^ 


O) 


o 


TT 


CD 






O 


in 


00 


00 






r- 


in 


a 


^ 






If 




CD 


oc 


to 


00 


h- 


E 












oo 


CN 


o 


o 


CN 


CN 


in 


in 


5 




h- 


CD 


CM 




f 




oo 


"^ 


o 


r*. 


£ 




■^ 


ui 




00 


cc 


CD 


Ol 


r~ 




1 


H 






1 


00 




r" 


CO 


CN 


r- 


^ 


^ 


^ 






in 


cn 


■^ 




1^ 


a 




f 


f^ 


CO 


CM 


r^ 


CD 


CD 




CD 


in 


cr 


•» 




h- 


o>" 




E 


o 




f 




to 


CO 


cn 


CO 


CD 


s 







o 


a 


in 






a 






■^ 


U 


o 


CO 


cr 




00 


c 


<T 


IT 






V 




3 














■^ 


(O 


■V 








CO 










N 






^ 


in 


CO 


"^ 


CN 






to 










CO 


3 

o 




z 




c 




*a 








^ 


CN 


CN 


^ 


CN 


" 


"" 












o> 












~ 


o 
















n 


o 












U) 


- 


^ 


CN 


CO 


CO 


00 


Ol 




Ol 


o 


~ 


CN 


cn 


cn 


« 


CN ' 


00 


s 






CD 




IT 


Ol 


O 


r- 


^ 


C 


CO 


X 


rr 


"S 












in 




o 


r- 




r— 


Ol 


5 


h- 




■^ 


CD 


cn 


CM 


f 


r^ 


00 


h- 




5 


c^ 


h- 




T 


CN in 


OJ 


c^ 


CNI 


CO 

at 






c 






u 




a> 




o 


(D 


CO 


CN 


^ 


in 


■^ 


in 


■<T 


00 


cn 


00 


U 




■^ 


CD 


■^ 


CO 


s 




CD 


IT 


5 


in 


■<T CD 


en 


oc 


o_ 


c 
g 




3 




CO 
CO 


u 




o 


tT 


a 


o 


h. 


CJl 






in 




CO 


CM 


CO 


CO 


in 




to 


CM 


CO 


CO 


CO 


CN 


o 


IT 


in 




CO' CM 


to 


t^ 








o 




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2 


1 



34 



Individual Returns 1999 









« 

E 
o 
u 

c 

w 
w 

o 

e> 

•a 
« 

w 

3 
< 



ffi 
N 

tn 

XI 
«0 

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c 
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3 
■D 

a> 
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UJ 



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u 

c 

M 

in 
o 

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•o 
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3 
< 



1 i 






3 -g s 



1 o s 

CM O o 

T^ ! s 

(A (R 

« 2 I 

■S " " 

CO ^rf =: 

I- w < 



$ ?! 



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CO »- lO 



CN (O CM 



CO oi in ^ o cNj 

n CO CM <D CN OO CO 



W m CM ■•- r^ 






O) ■■- ■^ 



■>- r* CO CM in (^ ■•- 



W to CM T- 






CM oi n to CM in 



OT-tNOTcntocMin 



(O (O CO CM 



CM tn eo ro CD 



O CM (O (^ Csl 

to CO f^ tn D 



in CO i/> 



CO CD CD m 



in CO CO ^ 



^tO'-COCOCOCNI^^ 
nCJ>Of^CMlO(DC0(0 _ 
CD^OOlCNr^OnCDd} 



UJ en r^ 



CM m CO m 



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r> m m 



1- 1- CO [^ CM ■>- 



o -r- o> o» a> 



CO in in CO 



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CM *- in 



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cm' cjT en* co" T-' 






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CM CO CO 



CO o) 6) »- O) CD in 



CT> ^ CM 



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CO CO CM 



o> CM m 



CM m o i/i 



CO CM CO CM 



in CO CO ■^ 



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CM if) CO in 



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CO CM CO CM <0 



in CO CO »- 



CO in oi in 
CO m in CO 



CM Ol CM 

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r^ r^ ■^ CO 

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C7> CO CO CM O 

in •- CO f^ ^ 

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CD CM O) 



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CM '<- CO m 



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CM cn U5 



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^ CO 0> CD CM CO m 

to »n CD h- ^ o CD 



CO in CM 



CO CD CM (D 



CD to CO to 00 
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O r- CM CO CD CM 



01 CM in to 



CM CD CO m 



in »- in o_ r- (M 



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CD ■>- -v 



CM o CD in 



in CO CO ■>- 



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CM CM tM 



CO in CM CM 



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to cn CM CM ■r- »- 



CM CM CM 



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in CM 1^ in oi co_ CM tM_ 
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CO ^ f*- ^ in ^ CT> 

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CO in CO 
CO m CO 



CO CM CO 
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co' co" r-' T-' 



CM in in CO «- 



CM en <D C31 CD (D 

en CD CM »- O) CT> 



CD O CM C) CD to 

CO in CO o> en CM 



in ^- to CD CM CJ> CM 



CM m m 



CO CO CM 



en fo CD fo »- 
tn CM CM in CD 



OMCMCDCnCMCDCOCM 



1^ CM »n 1- 



CM (D CD CO CD CD 



CD en T- 






CM CM CO CM CM en f^ 

m' co" co" co" co" CO* oi CM* co" oo" en cd" 



CO o) tn 



CM CO CO r* «- CD m 



CM eo in 



»- CM «- 



CM « (D 



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in CD m 

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en o »- 



■.- o> m 

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O to CM 1- 






co to tn 



m in ■•- 



a> CO en 



r- o tn m CO 



CM CM o 



CD r>~ oi CD o> 



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«- »- CM 



CO CO CO CD 



CO *- *- 



CD m CO 



Oi CO CO in CD t3i CD 
D) c) in CO CO 

O) CO 0> CD CO 



in D> to to 



Oi CM m in O) 



^ •- CD CM in ^ 
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CM^-ocomcDtocn 
CM CM CM ■>- ^ S a> o 
r*." lo" m" n r^ in cd' o 



to to m 



CO en o) 



-- CO CM CO 



1^ CD in ■r- 



in in in r^ «— CM eo 



o CM in 



tn en CD >- »- 



p*. 00 •- *- CM in CD 



in f>^ CO 



C31 m »- en en 



coeninmeMCDCMco 
i-cMeDODOO'-cn 



CD CM O) 



CM en 1^ 



eom^-ocDcooim 
en^-enmineo^CM 

OOenCD'-ODCM'"-'^ 

r»-' cm" cd" f^" to •-' cm' 
■^ r>~ oi o ■■- en 



o> in CD CM CM en 



to CM CO 



•- CO 

cm' (D 
CM o 



GjincotocDincoQ 

cocncocO'-incooi_.. 

CDln^nln»-^»■CDa>^-.»- 



s s 



en CM »^ 



•- o CO en 



CM CM O) 



eo CO w) 



CM CD to 



tn ^- eo CO 



in eo CO 



i 3 



a 


s 


^ ^ 








0,00 
15,0 
20,0 
25,0 








o 

CO 


§ 


o 
tn 



S 8" 8 S 

O CM m »- 
•- *» w w 





















n 






















r 










r 


r 


































8 








a 


C3 


o 


o 






























CM 


*> 




't 








t« 





— «» « 



«A M tA 



8 8 8 8 8 8 8 



o *- in ■^ '- 






8 s 
5 ; 



888888888 



o 1- in ■^ 



fA (A tf» 



Basic Tables 1999 



35 



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

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



Item 


All 
returns 


Joint returns of 
married persons 


Separate 
married 


returns of 
persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Numtjer of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




127.075.145 

108.183.782 
67.218,877 
4,801,877 
32,226,492 
20,811,334 
418.989 

13.165.318 
4.146,807 

16.290.984 
5.202.857 
1.732.925 
8.129.376 

21.343.646 

5.848.926 

5.103.001 

623.834 

6.276.617 

556.095 

2.046.307 

6.775,723 

9,459,189 

5,160,532 

22,659.973 

3.687.149 

4.136.505 

1.264.007 

14.029.609 

3.491.539 

986.313 

50.393 

40,244.305 

5.884.418 

39.564.240 

33.705.780 

35.523.471 

92.231 

10.097.206 

85.755.366 

11.200.024 

102.845,571 

36,621,595 

6,182,193 

181,813 

26,016,019 

6,436.654 

3,266,544 

5,352,300 

166,010 

287.658 

4.752 

19.385 

94.511.758 

1.018.063 

94,546,080 

97,138,402 

117,050.440 

111.193.931 

13.159.356 

91,600.741 

29.200,902 


5,855,467,909 

4,132,473,459 

175.675,236 

52.513.007 

132.465.522 

17.976.204 

5.455.497 

233.746.237 
25.332.170 

540.642.692 

9.846.756 

-1.712.292 

87.140.912 

304.310.714 

55.678.290 

33.386.968 

3.375.793 

211.071.963 

9.883.711 

■6.242.916 

17.530.779 

75.078.976 

22.879.779 

56.698.800 

7.883.438 

2.254.531 

11.928.242 

16.689.650 

6.755.071 

2.230.965 

81.977 

741.376.847 

35.375.998 

265.365133 

291.552.907 

125.798.548 

1.324.841 

53.924.968 

449.696.182 

14.264.309 

4.136.119.714 

35.892.344 

2.675.147 

33.629 

19.398,625 

4,772,443 

4,941,010 

1,918,065 

996,461 

783.920 

25.728 

31.512 

870.919.411 

6.477.697 

877.401.489 

912.463.971 

948.386.646 

695.526.980 

196.915.946 

155.513.635 

119091.512 


49 900,030 
42.899,282 
36,296 207 
2,794,655 
18,043,392 
14,255,057 
31,736 

8.291.725 
2.795.780 

9.533.761 
3.088.825 
1.312.565 
5.016.885 
12.269.544 

3.944.564 

3.552.890 

380.435 

4.496,887 

272,086 

1.670.845 

3.322.084 

5.930.387 

3.110,803 

13.304,374 

2,364,445 

1,765,345 

980,559 

9,070,441 

2,412,150 

515,829 

30.283 

26,166.082 

3.300.661 

26.010.960 

23.592.864 

23.935.058 

45.065 

5.964.771 

23,309,389 

5699,652 

44,566,686 

22.077.244 

4.182.511 

43.828 

17.310.102 

3.900.737 

1.960.907 

904.689 

133.393 

217.211 

4.143 

13,619 

42.282.772 

707.542 

42.299.155 

43.491.778 

47,207.936 

44.765.786 

7.681.044 

32,756,396 

14,428336 


3907,553.473 

2.688.510.453 

108,474.254 

32,843.552 

81 609,390 

13,329.383 

126,712 

172.390,884 
17,329.823 

397.733.246 

6.101.855 

-976.045 

59.429.107 

201.050.109 

40.657.421 

23.656 036 

2.353,608 

176.370,583 

4,693.738 

-5,071.631 

9,243,489 

52,993,696 

15,101,007 

39,626,975 

5,843,781 

930 906 

9,716,841 

12,387,544 

5,379,238 

1,412,747 

62,947 

542,460,687 

15,768.002 

202.685.284 

221.661.536 

95,420,982 

950,829 

32.749 695 

167.763.148 

8.393.788 

2.852,287,794 

25,165,596 

1,785,264 

7.794 

14.507.468 

3.218.824 

3.656.039 

264.608 

847.395 

619.753 

22.034 

26.934 

624.672.098 

4.873.423 

629.548.120 

655.573.406 

660.330.295 

470.911.807 

146.609.755 

76.693.355 

86.222.156 


2.385.646 

2.062.330 

1.030.590 

67.598 

389.415 

450.925 

7.078 

237,701 
66,635 

191,970 
65,246 
19,063 
78,217 

271,764 

82,633 

54,612 

9,910 

114,038 

5,012 

17.567 
128.225 
113.871 

89.316 
313.986 

35.865 

20.861 

234.440 

41.265 

18.410 

847 

1,025,670 

129,287 

989,257 

730,043 

789,414 

961 

285.292 

1 .297,902 

90,041 

2,106,571 

449,489 

39,943 

380.883 

50.567 

702 

3,808 

45 

387 
2.043.159 
57.982 
2.048.577 
2,107,444 
2,170,579 
2,072,779 

178,689 
1.367,026 

869.993 


98 590.897 




66.596.736 




3 383.454 




1.295.970 




2.963.656 




372.443 




217.546 


Business or profession; 


4.376,424 




609,259 


Sales of capital assets: 


15,096,254 




65,340 


Sales of property other than capital assets 


-144,951 




1 070,260 




4,249.066 


Rem and royalty: 


888.668 


Net loss ' 


493.857 




21.477 




4.370.319 


Estate and trust net income less loss 


274.368 




-133.416 




307.380 




812.401 




675.600 




1.004.821 




55.622 




_ 




147.295 




294.807 




74.746 




65.128 




1.910 


Total itemized deductions . . 


14.054.224 




388.039 




5.023.530 




5.443.198 




2.594.085 




13,314 




1.434,928 


Basic standard deduction 


4.663.028 


Additional standard deduction 


79.069 




75.932.215 


Total tax credits 


585,762 




23,486 


Credit for the elderiy or disabled 


_ 


Child tax credit . 


254,723 






Foreign tax credit 


261.593 


Earned income credit used to offset income 
tax before credits 






18.602 


General business credit 


16.350 


Empowerment zone employment credit. 

Nonconventional source fuel credit 


335 
1.640 




17,276,753 




189,196 




17,465,999 


Total tax liability 


18,140,608 




17,969,228 


Income tax withheld 


10,949,683 




4,717,171 


Overpayment refunded 


1,703,370 


Tax due at time of filing 


2,821,559 



Footnotes at end of table. 



36 



Individual Returns 1999 



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) 



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 AGl 

Net loss in AGl 

Sales of property other than capital assets 

Taxable IRA distributions 

Pensions and annuities in AGl 

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 security benefits in AGl 

Other income less loss 

Total statutory adjustments .. 

IRApayments 

Student loan interest deduction 

Payments to a Keogh plan 

Deduction for self-employment tax 

Self-employed health insurance deduction 

Moving expenses adjustment 

Medical 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 tax 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 



17.781,482 
16.690,092 
4,318.978 
118,470 
1.321.243 
1.552,448 
"154.818 

1.297,061 
253,825 

594,548 

205,870 

53.420 

333,850 

1.343,727 

236.934 

303.532 

10.955 

210,735 

18,632 

39,226 

1,247,326 

224,258 

386,810 

2.074,150 

189,801 

436,582 

39,216 

1,316,061 

182.033 

61,022 

•2.214 

2,806,886 

403,097 

2,766,210 

2.464,733 

2,433,840 

•10,999 

870,379 

14,909,029 

298,306 

11,971.333 

9,158,581 

1,851,962 

•14,764 

7,617,595 

610,948 

96,212 

3.353,534 
7,444 
5,563 

467 

7,188,379 

76,516 

7,191,755 

7,365,054 

16,436.863 

16,232.233 

368.230 

16,456,793 

1,102,536 



436,599,479 

379.960.239 

4.157.523 

729,177 

3,028,694 

1,086,725 

"1,978.886 

14,003,242 
1,784,976 

12.021.934 

372.603 

24.008 

3,308,854 

12,254,171 

1 ,690.295 

2.023.678 

16,062 

4,775,040 

304,309 

-191,253 

2,886.123 

1.138.747 

1.805.032 

3,367,121 

270,929 

200,831 

291 ,482 

1 ,004,650 

255,730 

116.151 

•2,492 

39,837,934 

1,349,030 

11,578,748 

18,734,025 

4,793,348 

•52,331 

3,871.173 

94.603.203 

316.159 

214.407.986 

7,162,656 

823,783 

•1,403 

4,253,043 

417,039 

159,294 

1,473,583 
13,998 
11,246 

958 
31,300,427 
198,019 
31,498,446 
32,969,976 
52,072,376 
47.060.768 

3,692,149 
41,559.125 

3.295,279 



80,870 
64,143 
57.209 
3.363 
20.407 
17,907 



5,079 
5,486 

16,405 
4,329 
3,165 
5,230 

30,537 

4,409 

11,318 

8 

4,916 

1.392 

781 

956 

23,494 

5,314 

7,252 

1,787 

1,746 

1,022 

4,562 

853 



35.072 

8,867 

34,131 

30,636 

33,031 

•2,025 

10,475 

44,665 

4.131 

60,256 

45,222 

5,864 

31,693 
11,920 
2,471 

8.826 
13 
6 



51,011 
214 
51,015 
52.449 
75.141 
70,370 
10,046 
67,104 
10,195 



3,888,691 

2.113,502 
146.364 
43.723 

116.540 
17,102 



169,771 
25,666 

361,607 

9,630 

-8,930 

44,846 

680.264 

99,992 
93,309 
1 
51.116 
60.299 
19.051 

1.766 
103,452 
85,875 
28,971 

3,574 

973 

14,466 

7,529 

2,409 



739,527 

19,977 

237.042 

332.371 

118,205 

•10,237 

41,778 

321,586 

3,511 

2,422,097 

37,933 

1,730 

17,683 
10,563 
2,484 

4.514 
369 
591 



464,464 
2,224 
466,6e;8 
481.408 
554.183 
401,265 
130,398 
181,601 
81,173 



(11) 



56,927,117 
46,467,936 
25,515,793 

1,817,792 
12,452,034 

4,534.998 
225.357 

3,333,751 
1,025.081 

5,954,299 
1,838,588 
344,712 
2,695.193 
7,427,974 

1,580,186 
1,180,648 

222,526 
1,450,041 

258,973 

317,888 
2,077,132 
3,167,179 
1,568,289 
6,960,212 
1.095.251 
1.932.834 

222,349 
3,404,104 

855,239 

391,052 

•17,049 
10,210,594 
2,042.507 
9,763,681 
6,887,504 
8,332,129 

•33,180 

2.966,288 

46.194.381 

5,107.893 

44.140,725 

4,891,059 

101,913 
•123,221 

675,745 
1.913.048 
1.156.387 

1,085,252 

24,458 

61,069 

564 

4.912 

42.946.437 

175,809 

42,955,578 

44,121.667 

51,158,922 

48.052,763 

4,931,346 

40,953,422 

12,789,842 



(12) 



1 ,408,835.369 

995.292.529 

59.513.642 

17.600,585 

44.747,241 

3,170.551 

3,132.353 

42,805,916 
5,582,446 

115429,651 

3,297.327 

-606.374 

23.287,845 

86.077,105 

12,341,913 

7,120.090 

984.646 

25.504,905 

4,550,997 

-865,667 

5,092,021 

20,030.680 

5.212.265 

12.670,912 

1.709,532 

1,121,822 

1,758,139 

2,995.120 

1,042,947 

636,939 

•14,628 

144,284,475 

17,850.950 

45,840.529 

45,381.777 

22.871,929 

•298,131 

15.827,393 

182.345,218 

5,471,782 

991,069,621 

2,940,397 

40,884 

•24.432 

365.708 

1,126.016 

861.600 

175,359 

116.097 

135.980 

4,360 

1,981 

1 97.205.668 

1,214.836 

198,422.237 

205,198.574 

217,460,564 

166.203,458 

41.766,473 

35,376.183 

26,671,346 



• Estimate should be used with caution due to the small number of sample returns on which It is based 
•• Data combined to avoid disclosure of information for specific taxpayers 
' Includes nondeductible rental losses 



Basic Tables 1999 



37 



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38 



Individual Returns 1999 



T3 

a> 

3 
C 
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c 

o 

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0) 

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CO 


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ig en CO 


CD 


to 


CM 


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in 




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c 




in 


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tJ) CO 


CO 


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r- in 




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CN 


o> 


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m 


h~ CD 


CM 




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in 


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in 


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in 


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t^ o" 


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CD' 


co" o" 


CN 


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h-' 


r» 








o' oo 


n' 


CM T 


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iri 


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CO 


co' 


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CO 




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in 




r- CN 


CD 


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CO 


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» 




















o 


oi 






o 














0) 


CU 


<3> 


0) 


a) 


a> 


OJ 


o 


•a 




■S 


o 


£ 


at 


o 






CD 


o 


a 




0) 


0) 


cu 




T3 


T3 


o 


o 




<u 


o 




( 


1 


in" 


o 


■a 


■D 


■D 


■a 


■□ 


n 


■c 


TD 


c 




c 


1 


iri 


a 




T3 


■D 


•o 




■o 


■D 


■o 




C 


C 






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c 


c 


C 


c 


c 


c 


c 


c 


3 


3 


3 


o 




T3 




C 


c 


c 




c 


C 


c 


3 


D 


3 








to 




u 


j_ 


3 


D 


3 


3 


3 


3 


3 


3 


3 




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O 


o 
o 


w 


C 
3 


3 


3 


3 


3 


3 


3 


3 


3 


o 


o 


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8 


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J 




0) 












o 








o 


o 




t 


0) 


O 


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o 


o 


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o 


o 


o 


n 










t 


T3 

S 


§ 


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in 


o 


iri 


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8 

o 


a 


iri 


E 


o 


o 


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1 

to 

X 


T3 

i 


§ 


8 

O 


8 

iri 


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in 


8 

O 


8 

O 


8 

o" 


in" 


o 

8 


q 


q 


8 


to 

K 














m 






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CM 


CO 


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h- 










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s 


in 












c 












z 


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w 


W 


w 


M 


M 


M 


w 


M 




M 


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w 


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M 


M 


M 


w 


M 


w 


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w 













< 




































H 


















































z 


1 



Basic Tables 1999 



39 



m I 





s 




r 






ft 


S 




s 


in 
oo 


CM 


g 


8 


g 

(T) 


s 


■^ 


CO 

CM 

in 




O 


g 


CO 




in 


s 


CD 

S 


g 


8 


O 
5 


s 


CM 

S 


CD 
CO 


8 


8 


s 


CD 

in 
to 


CM 
CO 


CN 

in 
m 


s 










° 




J 


□0 

oo" 


■^ 

s 


S 


CM 
CO 


CD 


co 

CM 


O) 


CD 


■^ 


g 


CM 
(D 


in 


s 


■^ 


s 


CM 

in 


to 

s 


5 


p 


r~ 


^ 


in 


JT 


CD 


CM 


oo 


3 


8 




CO 


g 


3 


oo 




s 


m 


< 


































CO 


r- 


























■^ 


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Q. 

E 

*r 
tr 
o 

-C 
CD 

z 


Q. 

? 

CO 








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D 






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s 




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r— 


CO 
CO 


CD 


CO 


g 


s 


O 


s 


g 

ro 


8 

CO 


to 


a 


g 


in 

s 


in 

CO 


CD 


g 


g 

cn 


S 

CD 


S 

f^ 


g 


in 

r- 

CM 


8 


s 


CM 


g 


8 

in 


CM 

m 

oo 






2 


C 


eO 


I^ 


CD 


CM 


'- 


■^ 


oo 




CD 
CM 


CO 


CD 


m 


^ 


O) 


CD 
CO 


o 


1 




r 


CM 


P 


o 


in 


O 


in 

CM 


oo 


8 


to 
m 


^ 


CD 


8 


■4 


CO 




^ 












































































1 


g 

c 

CD 


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o 
E 
< 




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r-} 


^ 


CO 


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in 


5 


CM 

g 


CD 
CN 


CM 
CD 

cn 


o 
o 

CO 


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o 


g 


CM 
O 


8 


g 

in 


8 


CM 
00 




' 


g 

CM 


CD 
00 


CD 
CD 


g 


CM 
CM 


§ 


in 
o 


g 

CO 


CM 
CO 
CD 


CM 
CM 

■q- 


CO 

g 


cn 

00 


CM 
CM 


CM 

o 
o 




E 
o 






s 


CO 




CO 


•V 


jr 


in 


in 


CO 
CM 


CD 


o 

CM 


o 


1*- 


CD 


CO 
CM 


CO 

CD 


CM 
00 
CM 


CD 




jr 


CM 


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r" 






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r-. 


h- 




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s 


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E 


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t: 
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1 


E 

z 




CO 




§ 


s 


CO 
CO 


is 


? 


s 


Si 


CM 

CO 

cn 


CD 
CD 


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O 
CO 


CD 
CD 
CM 


s 


8 


g 


in 
in 




8 




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1 


SP 


CD 
CD 

jr 


g 


1 


CO 

g 


CD 
CM 


CN 


CO 

8 


S 


8 


8 


g 

















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V 


f} 


CD 


CN 


O 


in 


h- 


- 


CD 


^ 


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r 






l^ 


S!' 


CN 








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o 


s 




2. 


s 


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in 


CO 
CD 


CM 


oo 

CO 


s 


g 


cn 


CD 


CD 
CD 


CD 

cn 


CO 
CM 
CM 


a 
8 


S 


g 


o 
cn 


ro 
<o 

CO 


CD 

S 




CM 


i 


CM 
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in 


CO 
CN 


o 

g 


8 


CO 
CM 


g 

in 


o 

CN 


CD 
CD 
CD 


CN 
CO 
CO 


CM 


8 


g 




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1 




s 


s 


P 


r 


r^ 


p 


f 


;t 


CO 


CO 


in 


8 


CN 


g 


CM 


CM 


CM 

in 


^ 




I~ 


s^ 


^ 


v 


jr 


1^ 


a 




o 


CM 


CO 


CM 


8 


s 


C 


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CM 






























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o 


O 


o 


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CO. 


s 


CO 


CO 

in 


in 


g 


s 


ic 


in 

CO 

m 


an 


CO 


in 


i 


g 


1^ 

ft 


1 


CN 




CO 

g 


' 


R 


CO 
CO 


o 




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£ 


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g 


in 

g 


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o 

CD 


0) 


CO 

in 

CO 


1*- 

oo 


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CM 
00 


O 


CO 




t 

3 


B 


3 


CO 


^ 


P 


^ 


^ 


p 


r 


■V 


CD 


CO 


r^ 


h- 


^ 


■* 


in 


■* 






r' 


s^ 


p 


oo 


;" 


CO 






^ 




^ 








Y 




sz 


z 








































































o 




o 
























































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___ 




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___ 




















































































i 


E 
P 




3 




2. 


s 




CO 


CD 


g 


s 


CM 
CD 
CM 


cn 


CD 
CD 


CD 


CD 
CM 


in 


s 


oo 


00 

cn 

in 


g 

CN 


CO 
CO 


i 


^ 


S 


o 
o 

CD 


o 


CN 
5 


CO 

g 


g 


o 


CO 

in 
o 


CD 

ft 


S 

CM 


oo 

CM 


CO 


s 




a 


o 


fl} 


1 




CM 


CO 


in 

CO 


CO 


CD 


g 

tn 


in 


g 

CO 


CD 

cn 


CM 


CD 

ft 


s 

CM 


R 


in 

g 


i 


S 

^ 


00 
lO 


g 


s 


CD 


s 


8 


CM 

■q- 


CN 


■V 


5 


3 


CO 


CO 
CO 


T 


£ 


« 


CO 
CO 








































CM 


,- 


o> 




















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CM 


^ 


■^ 








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CU 

o 

Q. 

2 


E 
S 


CL 

?! 








CO 






























■^ 


















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^__ 




— ^ 


^__ 


















































































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CD 
CQ 


O 


F 


CO 


(O 


s 


s 


ft 


in 


g 

in 


CD 


oo 

CD 


93 
oo 


^ 


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g 


in 


CD 
CO 


CM 

8 


CO 
CO 


s 


g 

in 


CO 
CO 

in 


O 
CO 
CO 


o 

8 


CO 
O 
(D 


S 


s 

CD 


g 


o 
o 


CO 

to 


in 

s 


o 

a 


o 
5 


g 

oo 


g 

CO 


in 


% 


2; 


D 




00 


o 

CO 


in 


s 


s 


CO 


CO 
CM 


o 




CM 


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CD 


Si 

in 


CD 


CM 

CD 


CM 
CD 


in 

ID 


i 




g 


in 


CM 
(D 


O 


8 


s 


r^ 

s 


CM 


ft 


CM 

a 


(^ 


g 


a 


CD 


(0 


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CO 


































2 

Q. 






























































































































































a 


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o 


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s 


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s 




r- 


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O 


CO 
CO 


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g 

CO 


§ 


g 

CO 


in 

CM 


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in 
<o 


g 


8 


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1 


CM 

in 

CO 


in 

ft 


CD 

a 


■q- 


1 


8 

CD 


oo 
in 

CD 


CD 

g 


CD 


8 


3 


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CO 


CD 


c 


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(0 


1 




2. 


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CM 


« 




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g 


CO 


CM 


CO 

in 


oi 


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CM 


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CO 


CO 
CM 


g 

CO 


s 

■^ 


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s 


S 


g 


ft 

CO 


CD 
CO 


CO 

ft 


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CM 


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s 


f: 

CO 


CO 


a 

in 


ft 


8 

CO 


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CO 


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2 
■q. 

3 

■5 








CM 

to 




















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CO 


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r^ 








o 


c 




s? 


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in 


ft 


s 


g 


« 


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o 


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in 


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g 


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o 

g 


CO 


en 


s 


s 


- 


o 
o 

CO 


in 
in 


CO 
CD 


CO 

s 


CO 

CM 


8 

CN 


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CN 


o 

CO 


g 


CO 

in 


a 


o 

cr 
o 


in 
5 


s 






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CO 


3 

a 


CO 




s 




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s 


CD 




§ 

CM 


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3 

■^ 




CO 


OO 


CO 

s 


CO 
CM 


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CO 


§ 


^ 


to 

in 


8 


in 
cs 


CD 

m 


ft 


cc 


8 

CO 


CO 
CM 


a 


g 


^ 


3 


CN 


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in 
























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5 


to 


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? 


CD 

<n 


s 


in 

CO 


CM 

S 


in 

g 


CO 
CO 


a 




CO 
CN 


CO 

o 

CM 


§ 


s 


g 


CO 
CM 


I 


in 

CN 

CD 


g 


8 


CD 

CN 


in 

g 


CO 
OO 


CO 


cn 

g 


- 


g 

CO 


g 

CM 


in 

g 


CM 






s 


1 




o 

CO 


^ 


g 


CO 


oo 


CO 

in 

CD 


o 

CO 

CO 


CM 


CD 


r^ 


s 


CO 


g 


CO 


CO 

CO 

oo 


CD 
O 


CM 


1 


CM 


^ 


OO 
CD 


oo 

CO 


■^ 
■^ 




8 


in 
o 


g 


g 




? 


tn 


S 




g 




c 






















^ 


,_ 




CM 


in 


■^ 


CN 


r 


« 














r- 


^- 


T- 


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o 


s 






















































































































































o 


o 






s 


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CN 


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O 


CD 


CO 


s 


s 


g 


R 


s 


CN 
CO 

CM 


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CO 


8 

in 


CD 
O 


CM 
CD 


g 

m 


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o 




CM 


g 


s 


CO 

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CD 


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in 


8 


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ft 


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f 


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in 


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CO 


CO 
CO 


CO 


ft 


CD 


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in 


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CO 


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CD 

CN 


s, 


CO 




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r- 


CN 


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CM 


CN 
CO 


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3 


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1^ 


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c 






in 

CM 


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CM 


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in 

CM 


CN 
CD 


R 


CO 


g 


1^ 

S 


g 

O 


CO 
CO 


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fO 
CO 


CO 


CD 

S 


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CO 

in 


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in 


g 


CO 
CO 


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1 




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CD 


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o 


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CM 


cn 

g 


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CO 


CO 

o 


s 

CO 


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g 


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CO 
CM 


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m 


CD 

CM 


8 

in 


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g 


CM 

a 


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ID 


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CO 
CM 


CO 
CM 


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a 

Q. 






a 

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in 












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F 




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in 


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o 


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m 


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a 


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CO 


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co 
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in 

CD 


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cn 

ID 




g 


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a 


■^ 
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co 


CD 

g 


s 

CM 


CN 
CD 
CM 


8 


8 




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g 


s 










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in 


cn 


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in 


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CD 


s 


in 


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CO 


g 

CO 


in 

CD 


in 

CD 
CO 


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CO 


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to 

o 




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4 
































t- 


































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40 



Individual Returns 1999 





S^ 






^ CO 


I^ CO « 


joo ojcocmoo ^CMcor^ 


r-~ to CO 




CM m «■ 


■^ in 


CD 


rv CO in 


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r^ u 


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cm" o* co' o" oj' 


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inh-CDin ocn^cot- ^ ■^ "^ fQ 
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oo^o vmin'-cM iDinr^'.- 


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C 






c 


c 


c 


c 


: 


3 


3 








3 

T3 










D 


a 


D 


3 


3 


3 




3 








^ 


s 


C 
3 


3 


3 


^ 


3 


3 

o 


3 


3 


3 








c 






o 










c 


ir 


a 


m 


O 


I 


o 


m 


I 


5 


1 


s 

o 


a 

2 
> 


1 


§ 


o 


1/ 


o 


in* 


8 

O 


tD 


o 


in 


1 


g 


1 


§ 


1 




a> 








o 




m 






CM 


CM 


CO 




u 


r^ 




CM 


in 




o 




in 






CM 


CM 


CO 


S 


in 


r- 




CM 


in 




c 












z 


W 


m 


w 


V) 


M 


M 


M 




tfl 


tfl 


w 


trt 


y* 


m 


z 


W 


tfl 


M 


W 


b9 


M 


(O 


M 


w 


w 


W 


V* 


to 


o 




w 






< 
































H 
































z 


1 



Basic Tables 1999 



41 



■o 

3 



C 

o 

o 
■ 

o 

E 
o 
u 

_c 

(A 
(A 
O 

k. 

(D 

■a 
o 

(/) 

p 

'■u 

< 



N 

>. 

<fl 

E 
a> 



X 

ra 

I- 



c 






o 
o 

c 



(A o 
O E 
O I 



O E 

V) !S 

(ft o 

C -o 

L_ (U 

3 (u 

fa 

< I 



« = 
I- < 









r 






CN| 


in 


S 


CM 





s 


S 




^ 


s 


CM 


CO 


i?) 


CD 


s 


to 


in 


r- 

5 


S 


2 


Si 




in 
to 








8 


h- 
■^ 


1 


§ 


S 

^ 


in 

in 


OT 

in 


s 















CO 





in 
en 


CM 



S 


° 


ID 

in 


O) 




■^ 

s 


CM 



PI 


1 


CM 


in 



in 


CD 
CD 

to 


K 

h- 


? 


tn 


to 


CM 

to 


If} 

CO 


CO 

s 


CM 




CM 


in 



8 

CM 




CM 


OT 

in 

CM 


OT 

g 


Is 


CO 
CO 










^ 






^ 
















CO 






CM 


^ 


to 








1- 


CM 


CO 


CM 


ID 


in 


in 


CO 


OT 


OT 


CM 


^ 














bo 






















■^ 

















































g 


CD 


fS 


01 


° 




in 


CO 


s 


in 


in 
tn 





n 


^r 


8 

in 


to 


CD 


g 


g 


CO 

to 

CO 


r- 


■* 

£ 


s 


s 


1 





in 


i 


g 


CM 



§ 


OT 


s 


to 


CO 


at 








© 


01 


s 


tn 



CO 

in 
m 


in 


in 
oo 
to 


s 


s 


CD 

in 


ay 


§ 


CM 

cn 


CM 
CO 


a 


CD 

CM 


in 


5 
5 




£" 


in 






CD 


to 
in 


CO 

in 


in 
tn 


g 


QD 

IS 


£ 


S 


s 


s 




K 












CO 




















^ 












r- 




















^" 




















c 


1 






s 


CM 




CO 
01 


in 


M 


CD 


in 
in 






CM 


(£) 


g 


g 


§ 




CD 



to 





8 


g 


CO 
CD 

to 


CM 


cn 




tn 

s 


i 


m 
^ 


- 


i 


g 

T 


in 
to 





8 


u> 




f 


„ 




& 


00' 




to 

CN 




5 


s 


CM 
CM 


in 





CO 


CO 
<D 
CM 


S 


8 


co 


CO 


CO 
CO 


CO 
CO 
CD 




in 


in 




CO 


CO 


CD 


CM 


y 


s 


CM 


g 


cn 

CM 


OT 


8 


a 

T 


? 


8 


CO 




iS 

3 


a5 

Z 















































































0) 


c 


1 







in 

en 


CO 

no 


CO 

in 
en 


01 
CM 


01 


s 


a 


s 

t^ 


g 

CD 


CM 
CM 


CM 
CM 


s 




s 


s 


u> 


r^ 


in 

CO 


§ 


i 


g 


CM 


CO 

in 
in 


to 
to 


CM 


g 


OT 


8 

in 


S 


§ 


tD 


CO 




c 

i 




Z 


D 

£ 


CO 

01 
00 


en 

in 


CO 


CO 


s 


in 

CO 


01 

CM 


CM 

CO 


in 
to 


CO 

in 


g 


CO 
CD 



in 





s 


en 

CM 


S 






■^ 


U) 


CM 


<J> 


Si 


01 
in 




CO 


a 


"^ 





8 


^ 


to 
















































































?• 










CO 




r- 


s 


r' 


en 


CM 


h- 


m 


■^ 


CD 


^ 


OD 


in 


r». 







s 


CD 


cn 

CD 


tn 


s 


CO 
OD 


cn 

CO 


CM 


to 
to 


r^ 


CM 

to 


g 


^. 


to 





5 


CM 




(B 




3 




s. 










(D 






(T> 




f^ 


a) 


a) 










Ul 


U3 


^ 




























O 




1 




10 


as 
in 


s 


g 


CO 

in 


s 


cn 


CO 
CO 





CO 

to 


CO 


S 

CD 


to 

in 


to 


in 

CO 
CO 


in 

CO 

o> 


i 


s 







CO 


cn 





CD 


fM 


CM 


CO 

s 


00 


CM 


r^ 


8 


8 


CD 
00 




O 


CO 








(D 
























'- 








10 
























'" 












0) 

Z 











■c 




■^ 
■^ 






















tD 


<N 


<o 


CD 


CO 







tM 


CO 


CM 




T 


r- 




(D 


CD 


in 


CO 


M 








S 






in 


s 


s 


ffi 


? 


CD 

in 


s 


CM 


ffi 


■^ 




!S 


tn 


to 


to 


S 


a 


Id 


Si 


to 


to 


CM 


■V 


CM 


s 


OT 




CO 


K 








z 


£ 


00 


CO 


tn 


o> 


CO 








00 

CM 


s 


s 


? 


8 


cn 

CM 


s 


CM 


CD 


g 




•" 


;t 


to 


CM 
CM 


s 


CO 
CM 


in 




•^ 


8 


CM 


to 


CM 




iji 




"(5 to 

1 5 
3 ^ 


c 
3 




to 


CO 




CO 
CO 



SI 


CM 

PI 


§ 


s 


s 


CO 
(fl 


in 


CO 
CO 


CD 


S 





^ 


in 
to 

CM 


CO 


CO 

CO 
CO 




in 

Si 


CD 








in 


CM 


in 

CM 


s 

■ST 


in 

8 


g 




OT 


^ 
■^ 


2 

CD 


8 


§ 


10 
CM 
CM 




1 




U) 


CNJ 

in 


^ 




m 






CO 

CJ) 

en 


C7> 

en 


CO 





S 


in 
in 
in 


? 


in 





(T) 





CO 


r~ 


CM 
5^ 


S 

T 


5 


CO 

in 

ID 


m 


tn 

s 


s 


8 


g 


in 

CD 
CD 





CO 


S 


§ 
































m 


in 




m 


to 


■^ 


<o 


















C\ 


IT 


IT 




CD 










o fi 








^ 
























"- 




























^__ 




' 


. 




^.^ 






-1 









s 
























'0 




CO 


m 


•* 


CM 


in 


(M 


cn 


to 


tn 


m 


ID 


1^ 


cv, 


CO 


in 


OT 





^ 















O) 




S 


CD 


























































■S ra 

s ^ 


0} 














en 


tn 


in 


CO 




T 


(D 


CD 


V 


■V 


































F 


3 


to 


s 


CO 







CO 


fS 


CO 


R 


s 






^ 


P, 


3; 


S 


(D 


C4 

CO 


'- 


in 


iS 


m 


m 


? 


ui 


in 





CM 


^ 


8 


s 


8 




« 
















K 








CO 


TT 


r^ 


QJ 




■^ 





CO 











■^ 

























































■^ 


■^ 


CM 





























'" 


'^ 










CO 




-Q- 








^ 




































, 






tn 


tn 


in 


in 


00 


CM 


in 


r^ 


r^ 


8 


to 











































































* 




m 






£ 


u> 


CO 


m 


rn 




CN 


CM 


TT 


CO 




a 




■<T 


c: 


CO 


CU 


































ll 
1 ? 


< 






CO 


00 


?■ 


g 


CM 


CM 







S 


s 


s 

CM 


S 

■^ 


m 
to 




8 

CD 


^ 

n 


CO 




^ 


SO 


to 


p 


h- 


s 


s 


in 

CM 


CM 


3 


S 


8 

CO 


OT 

in 


>o 










•^ 






























■^ 


<o 






























'" 






•F; 










































































en CO 
o 




E 


ffi 




PI 





w 


CO 


s 


s 


CM 


s 


S 




CM 




s 


CO 
CO 


in 





^ 


tn 

CO 
CM 




p5 


S 


CD 


03 

8 


CM 




s 


5 


3 


S 


? 


8 

CM 


8 


8 


s 




■5 


^ 


£ 




•» 


r- 


r- 





CM 








CO 


?i 


■^ 


■T 


R 


r) 


s 


OD 


■n- 


u> 

CM 








iP 


^ 


f. 


r) 


CO 


CM 


s 


in 





a 






to 




^ 








^ 
































n 




































a. 


c 






S 


t 


S 


s 


S 








CM 




to 


ft 




in 


cn 


tn 


cn 


(D 


CM 


8 




s 


CD 
<D 


^ 


<2 

8 


s 


CD 
to 


to 


r». 


in 

CM 


OT 





CO 


1 


00 








co" 
in 




s 

n 


CM 


in 



in 


CM 
CC 


s 


s 


to 

CM 

in 


s 


in 



CM 

cn 

CM 




cn 




r- 
•^ 


in 
5 


s 

CM 


§ 


Oi 


in 
I--. 


in 


in 
in 


^ 


s 


1 


to 


CO 

8 


CM 
CM 


T 

£ 


8 

to 


s 


in 


u> 




^1 






g 




















^ 


*" 


CO 


1^ 


CD 


in 

CD 


& 






























to 






E 9r 












































































•5 






rj 


r^ 






■c 


CO 


s 







J? 




s 


in 


CM 


CM 


S 


S 


S 


CM 


in 





s 


$ 


s 





to 


to 

tD 




S 


CO 

OT 

in 




S 


i 




z 


m 


t 

3 

£ 














r 








If 






u 


a 


































1 

z 


in. 


! 


in 


CO 
CM 


^ 


CJl 
CM 


in 


U) 

m 


CM 


f^ 


2i 

CD 


s 


g 


in 

CD 
CM 


in 


CM 




r- 


a 




a> 


cn 

CM 


CM 


CD 
CO 


S 


s 


S 




in 
en 


g 


s 


s 


X 


r^ 


K 




^ 












































































1 s 


3 




1 


iS 


s 


s 


■^ 


CO 


CD 


CO 


h- 


s 


in 

m 


CO 


CO 




CD 
CO 


S 


K 


S 




to 





(J) 

CO 

to 





cn 


i 


cn 


cc 


§ 


S 




CO 

in 



CN 

oi 


r- 


8 


C 












CO 


fj 


OJ 


?< 




p 


SP 


(D 


<7> 


s 


TT 


s 


s 


£ 


s 


S 


tD 




P 


cn 


I" 


^ 


p 


to 


y 


CM 




OT 


OT 


h- 


8 


S 




w 5 

CD 






































^ 
































'" 



















































































1 


c 

3 


uT 




5! 


CM 


s 


c 


01 


P 


s 


CN 


CM 

to 
cn 




to 


CD 

r— 
in 


cn 
00 


CD 



CD 





g 




S 




S 


§ 


p 


8 


s 


i 


CO 
Csj 

to 


CD 

8 


8 

CD 


CO 

8 


OT 
CM 


3 




fl> 




3 


£ 


— 


00 






r 


JT 




jr 


(D 


CO 


CO 


■T 


in 





in 












r' 






r^ 


in 


f 


CO 


■^ 


u 






'^ 






-' 1 












































































T3 

CU 


(D 








i 






^ 


^ 





en 

c 


a 




s 


^ 


I 

C 

c 




i 

tf 

1 

Q 
C 
C! 


c 


i 

Vi 


i 






a 




c 

M 

1 

3 


CD 

a 


a 

s 


g 




8 

a 


a 
a 
c 


C 

8 







8 




e 

V) 


i 






I] 
I 

01 


C 






S 

1/ 

E 


1 





a 

IT 

a 





ir 

■c 
c 



C\ 

oi 

c 

3 


in 

C«J 
OJ 

■0 

§ 


c 
c 


c 

s 
1 


1 

c 


in 

1 

c 


3 


5 


3 

E 
1 


. i 

a 

1 
1 
i 




. g 
- 1 


1 


a 

1 

3 
a 

8 


in 

CM 
M 

1 

C 

a 

8 


tfl 

33 

C 


CJ 

a 

a 

TD 


c 

1 


^ 


8 


1 

c 
c 

c 
r 


a 

i 


1 

c 


to 

E 

3 

2 
1 














1 

< 


i 


M 


c 

ir 


c 


IT 




CM 


IT 
CS 


c 

5 


c 

a 


c 


ft 


tJ 


n 

M 

1= 


M 


IT 


c 


If] 
M 


a 


IT 


9 




C 


in 


«f 


V 


V 


C 

c 

2 





OJ if- 



42 



Individual Returns 1999 









c 
3 


1 






n ui 


m ■^ m 




n 








CO 


00 


O) 




CO 


CO r- 





^ ^ CO CN CN CO 


CM 


CO 







in CM T- eo 










CN 


8 S 


8 In S 


CD 


to 


s 


CO 


in 

CN 





h- 


CD 
CO 


g S 


s s 


CD 

in 


CD f^ ■■- CN CO CD 
CD CD CD f^ 


r^ 


in 


ro c8 


CO 
CO 












00 


uf 


(D CO Ul 




cd" 


cd" 


r-" 


CN 


I--" 


m' 




m" f^' 


ro" 10 


CM 




T cn CN «■ 


- in 


r-- 




cd' iri 




^" r--' to' o>" 












T- TT 


mom 


r— 


CD 


r-~ 


CO 


CN 


cn 


CO 


r- 


■^ in 


CO ^ 








- in -^ CD 


co 


CM 


h~ 00 




■q- m to m 


ta 










ao_ 








CN 






to 


CN 


in 


CO 


CD 


CN 




« 










- CM T- ^ 


CO 


CM 


in CO 


CD 


CM 




N 


c 




(U 








M 






























r> 


































Q 




E 










































































i 


z 


8 




















































































































































c 




Z 








































































u. 










<n en 


^ CN m 


cn 


^ 


(D 


CO 


^ 


cn 


^ 


CD 


CM in 


O) CM 


f^ 


(D CM cn r- r^ r- 


CD 


CO 


CM to 
CO 


CM 


to CM CD r«- 








E 




O) IJi 


in T- 





CD 


CO 


^ 


CO 








•<j ^ 


in n 


cn 


in CD T- r^ CN CD 




CD 


CD 


CO n- in »o 








3 


00 


m ai 


CD CO 


03 


r- 





CD 


CN 


CO 


CD 




CD CM 


CO (N 




p t-~ ai -r 


- CD cn 


CO 


CM 


in CO 


■V 


□0 CM CD r> 








B 




m" -(r' 


-t' r-' CN 


co' 


co" 


(D" 





^ 


CO* 


CO* 


in' 


co" co' 











y?' CD CN CD' T 





co' 


1^' co' 


iri 


CO' CO T 


«o 















CN CO T 


T 


CN 


CO 


in 


CO 


CD 


in 


CD 


" 




n 








CM ■^ CN CO 


in 


CO 


CO in 


CD 






h- 








< 






o» r- 


(D to ■^ 


CD 




CT> 


^ 


CN 


in 


CM 


CD 


CD CD 


CO PM 


cn 






1- CO 


cn 


r' 


CN 


in CO 


cn 


CO CD CO r» 










0" 


ot 


in ^ 


CD 


CD 








f^ 


CN 


r^ 


CO 00 


CO fO 








CO 00 










^ CO a> CO 










§ 


(O OD 


r- • 


CO 


CN 




a> 







CO 


m 


^ 


CM cn 


■^ CO 










- CM 


cn 







CO in 


■q- 


CN CD CO flO 














CO 


JT 


r-' 


r~-" 




jr' 




CO- 


m" 


cn" 


0* 


iri CO* 


0' 0" 












^" 




co" 


in" cd" 





m" co" 0' 0" 












CO rsi 


























CN 




























CN n 1 


















































































■5 


m 












































































z 













































































•ft 

















































































^ 


s 


<o 


<T) cn rr 


in 




r- 


CO 


CO 


(O 




in 


CO CD 




u> 


CD 






Ci 


) in 


CD 


S° 


s 


CD I-- 


CO 


CD cn CD CM 










2 

ff 


M (D 


^ CD in 


CO 




in 







CO 


i^ 


^ 


in CO 


CO CM 








in CO 


in 


CO CD 


■q- 


^ CO CM 












<J> CO 


JO cn CO 


CO 




cn 




CO 


CN 


^ 


1^ 






CD » 








CD CD 


CD 




CO 


eg -q- 


r- 




- T- CD T- 


t 






^ 








^ 


P 


r'" 




•" 




jr' 


^' 


cn" 


CD 


CO* »-" 















r" 


^ 




;t' 


p CN 


co' 


co' T 




to 


o 
or 






c 

D 


E 
< 






u> ■^ 


(D T- 


en 





CN 


in 


■V 


CO 


CD 


CO 


CO 


C3> ^ 


•^ 00 


•<r 


in r- m F^ CM 


cn 


CM 


CO CD 


■^ 




- CM in 00 












«M T 


CO CO 


CNI 


r^ 


CD 


I^ 


I^ 


h- 


T 


p^ 


CO 


CM cn 


Tf 


r-. CO 1- 


- p^ r^ «■ 


in 


cn 


CO cn 


CN 


^ CO CM 










CO 


M 00 


CM CO 


CD 


CO 


h- 


r^ 


co 


CO 


CM 


CM 


CO CO 


00 •« 


CD 


jr r- CN -"T »- 


- ■«» 


r^ 


CO 


eg CD 


in 


CD CN CM r- 










r- 


cj t" 






h-' 




0' 


0* 


cd' 


cm' 




CM* r-' 


co' w" 






h- CD r^ in CO 


rv." 


^" 


0' 1-' 


oo" 


<n h- ^" ID 












CD 




CO 


CM 







in 


r^ 


CO 


CM 


CD t- 


CM h- 


CN 






- CD r- CO 


cn 


4 


r- CO 






- eg 1 












^ r) 














CN 




■^ 


in 





«n 


CD (J> 


















T in 


p 


in CD >o 1 




0) 

z 


1 








to 






















'-' 


■-' 


r-' in" 
























'- 


'-" 


■^ 
















































































"~ 


"0 






00 CM 


CD in cn 


CN 


CO 


CO 


a> 


CD 





CO 


CD 


CO cn 


r- r- 


CO 


CO CD ■^ 


CM CN 1- 


in 


CD 


CM ^ 


to 


in ^ 


- CM ^ 1 








1 

E 

D 

z 


c 




r- 


^ CD CO 


CM 




■^ 




s 




CO 


in 


CM CM 


CO «o 




in T- in CN cn CM 


CM 


CD 


in 




T 


r ^ to h- 1 








3 




•« ■^ 


01 (D CM 




CO 


cn 




£ 


T 




CD in 


^ CM 


m 


CD CD [^ CD CM CO 


(D 


■^ 


T 




in in TT 1- 










h-" id' 


CO" cn CO 


CD 


in 


CD 







co' 


CO* 


cn* 







cn 00" 




^' cn co' cd" cd" cd" 


s" 


0" 


T-" co" 


cn 


*-' 0' cd" of 








2 




*- (N 


CN ■<r r- 


in 


CO 


■^ 





r^ 


CD 


rg 


in 


CD CM 




!£ 








CO ^ in CO 


r^ 


cn eg 


m 


CO eg ■<- * 












- 













































































tfl PI 


00 CN CO 


01 





CD 


in 


fO 


CO 





CD 


Cj 


CO 


CO CM 


CO 


"7 


(D cn CO »- CD 







r- 1^ 


r- 


ID rg 








c 






T 


<- d) CN 


CO 





in 


CO 


01 


CN 


CO 


in 


CD 


CO V 


in 




CD a> h- CD 


r-^ 


■^ 


CO 5 
CM CO 





00 CO ^ (O 




(U 




3 




<D 


to CO 


^ ■•J- in 


cn 


CD 


h- 


m 


CO 


CO 





cn 


<- CM 


■^ rt_ 


CO 




CO CO CO CM CO 


in 


CD 


00 


00 CO r- *- 






E 




T-' in 


cn T- 


CO 


cn" 


cd" 


m" 




h-' 


in 




n 


00" CD* 




iri 




ro" 03* r-' cm' cm' 




8 


iri r-* 


0" 


CN co' ^ 


r 




-0 









«■ CD 


X 


in '- 


CO 




CD 


■q- 





CD 


CD 


cn 


CD CD 


■^ r- 


CO 




00 CO in TT 




r- in 




cn CD ■> 


!>* 




3 


0) 


< 






<^ 


CD 


■<j 


[^ 


C7) 


cn 







CO 


CN 





■<T 


cn 




m <o 


I 




T- CO CD r- 


h- 






eo -v 


cn 




- in ir 


i at 












CO" ■>- 














CM 


cn" 


iri 


co" 


■T* 


CN 




ri 
















CN* 


cm' 


■•T* co' 


V 


cm' 




•n 




c 


-9 








(M 






























CM 




































« 


1 




















































































































































_o 


"0 






<D (D 




^ 


cn 


in 


in 


^ 


Q 





CD 


s 


CN 


r^ 


CM 





I 


CO CC 


co r~ CM 


■* 


eo 


cn 


CD 


in eg (0 'tf 1 








s 

E 

3 
z 






fM O) 


(T 


c 




CN 


in 






CO 


in 


CN 








cn 




CO cn ^ 


CO 


cn 




CO CN 


m 


^ (T 


> c 


*- 1 




z 


c 


c 


t 

3 


ijr 


«»" en 


iT 

CE 


CC 


5 


CJ> 

s" 





0" 


3" 


CO 
CD 


CD 


CO 

CN 


m 
cm" 


CO* 


CD 

iri T-" 


ro 




Ed cn t- ^ 
J^ ^ ^ S S 


CO 


■v. 


ffi si 




CD cn to 

ai m iri m 








« 






CN 


CC 


^ 


I--. 


CO 


Oi 






CN 




n ^ 


CM r- 


I~ 








CM T CN n 


c 










CO <- 








CN 


CN 




■^ 


■V 


c 


CD 


r^ 


rj 




tn 










^ 




" 


"" 


cn CO 


r»- 


eg 




to 


a: 












n t-. 




a 


s 


"^ 


^ 


CJ) 


cn 


CD 


CD 


CD 


CO 


CD ■^ 





CO 


3. 




CO h- r^ 


00 


CO 


<N a> 




<n »■ 


XI 


■* 








c 






(D >n 




^ 




CO 








CN 


CO 






CO 


in u) 


in 


(^ CO r^ r- cn 








m 


eg 00 CO 1- 












r-. 


»»- CO 




CO 






CO 




m 


in 


•V 


'^. 


T. 




T 


in 


CO *- 


CO r- 









in 


cn CO CO t* 








g 




O*" (N 


in 


ffi 


■*' 


QO" 


iri 


co" 


CN 


in 


CD 


h- 




ip" cm' 


CD V 


cd" 


ip CC 


-^l 


CD in" CM 


s 





S S 


■c" 


CD co" r-' *o" 












U} CD 


(ji 


CN 


■^ 


CO 


CN 


in 


in 


in 





^ 


ar 


CO 


CO r4 


CO 




CO »- 


CD cn 






r- CM CO CO 








< 






■* en 


CN 


r- 





CN 





cn 




CD 


^, 


CO 


CM 


■q- -T 


CO M 








in CO h- 


CD 


CD 


in CM 


CN 


^ ■^ CO CM 






a> 








r> 














CN 




■^' 


■<r 


co' 


f-- co" 


"^' 




















v" V 


00' 


h-* CO* V ro 




■5 

z 


E 








^ 
































^ 














































































































~ 









n (O 




in 


CO 


CN 


<J) 


CN 


CD 


in 


^ 


r^ 


Q 


■q- CD 


T r^ 


CO 


h- (£ 


co cn ■^ in 


^ 


8 


-<r CO 


CD 


in r) t- 


r^ 








s 


c 




n 


0) 




CN 




CO 




r^ 


CD 


r^ 


CO 




Tj- in 


■q- 




in CM CD 


S 






in eg T- 


CM 








3 




tti 






(0 





CN 


CO 


at 


O) 


m 


■^ 


p^ 




CD CO 


CD 


■^^ 


CO -« 


CM in CO 


1- 


00 CO 




r^ CD CO to 1 












V> T- 




in 


r^' 


CN 


co' 





r^" 


co" 





CO* 


CD" 


■^' r-" 


CN *D 






CD in CD CO 


co' 


00' 




CO 


co' 


■<r* r-' cn" » 1 








U 




w> r^ 




tj 


(D 


CD 


in 


CD 





CO 




CD 




r- CO 


■t 






in CO ^ 1- CO 


cn 


CN 


00 




r- CD -q- -^ I 












to 




CN 


CN 


CN 


CN 




■T 


CO 


" 


"V 


S 


CN 






r>" 








" 


CM CN 1- 


cn 


CO 


r^ -v 


5 


CM 




to 














"O 


^ 




CD 


■^ 


in 


<D 


^ 


~ 




^ 


CD 


in 


in CO 






CD 


CD cn CD h~ m CM 


~ 


~ 


in in 


in 


cn ^ 


n 1 


















5 


in 


CN 


CJ) 


^ 


■V 


s 


m 




CN 


s 


CD CM 


CM »- 


CN 


*£ 


CD "(I 


r- CO 


s 




s a 


in 


o> OT cn 1 








§ 






h. 








CN 


r- 






CD 






1- CO 


CO (D 




as r- ^ CM 1^ -v 




■V 


to -^ CD »- 1 









1 




CN 


a 


ro 


CN 


CO 


in" 


in 




CN 





^" 




fC 




co" CO* 


■^' n 


cm' 


■q-" co' co" co" ■*" in" 


■*" 




co" h-" 


co' 


r^ CD t^ 1 










r^ 






■<T 


CD 


at 


■<T 


CD 


CO 


CO 


cn 


CD 


CO 




in CO 


at 




CO CO '- 




IT 


cn 




? 




s 


m CD £ 


1 












f 


OO 




CD 


CN 




CO 


CN 


r- 


(D 


CO 






-T 


CN *- 






n-_ c 


CD CD TT 





CD r- 


^ eg M 1 













1 






CD 


in 





ai 


CO 


CN 


co" 


■^" 




CO 


"^ 


cm 


CM h-' 






CM r-. r*- iri 


cm' 


CD* 


^ 




fO" 


-T cm" eg" r-' I 












c 










CN 






CO 




CD 


CO 


TT 








00 














CO 


CM 


CO CO 


■*T 










XI 










n 
































PM 














































^^~ 










' 








^■^ 












^^ 






-_ 








^"^ 






^■^ 


^~ 








<D 


1— 











«o CT> 


(O 
CN 


ff 


8 


8 


3 





CO 
CO 


^ 


S 


CO 


s 


00 m 
CD 


s ? 


s 


S S 5 


K S 8 


s 


g 


CO 00 


^ 


ic fe S ft 1 








S 


C 




w 


T 


in 


a: 


rvj 


CO 


Csj 


1^ 


CD 


1 


CO 


in 


CD 


f^ 


cn to 


CO 


r^ 


in CO 


in CD ■<- 


CO 


CD 


<- cn 




00 4 


CD i 


■5 






^ 




r 


s" 




CO 







CO* 


t' 


co' 


CN 


iri 


s 


CO* 


co' 


r- 






iri 00" 


00" cd" n" 


cm' 


co' 


co' ■r-" 


r-" 


cn" to" K *** 1 


C 






1 




f^ 


T 


u 


r- 


■^ 


^ 


CO 


(D 


CO 


in 





in 


CO 


CO n 






■^ 


a 


cr 


CO cn 


r- 


CO 


CO in 


in 


CD CD (O 1- 1 


C 






2 




<■ 






co 







r- 


CO 


T 


CD 


00 


CO 


CD 


■^ 






V 






^ 


CO 


r^ 


in CM 


cn 


0O_ 


fv 


00 


(D 


CO 




c» 


ro 






z 














CN 


CN 






cm' 




CO* 












00' 
















cm' 




c- 












w 


c 
















































~ 






























c 













*ti 


CD 





z 


in 


CM 


P^ 


^ 


en 


CO 


^ 


in 


~^ 


CO CO 




u> 


^ 




CO ■r- 


CM T- 


CD 


r- 


CN 


CN 


s 


"TT 


00 CD IT 















r- 


CM 


CN 


t^ 


CN 


in 


r-- 


CN 


CN 


CO 





Tj- 


CD 


in CD 


CN r* 


■^ 


CC 


■^ 


cn 


CD 


u- 


-T 


CN 


r^ 


^ 






C 















co 


rg 


<D 




O) 


tn 


CD 


CD 


in 


■V 


OO 




CN 


c^ 


CD 


CC 


n 


CO 


CO 


CO in 


cn 


h- 


T 


r- 


co 










CM 1 






1 







u 


ai 


CD 


fs 


cd' 




in" 


cn" 




in 


0' 


iri 




cm" r-' 


CC 




iri 


CO 


IT 


f^ 


OG 




cm" 


CN 


^" 


rv 


rvT 


h-' 


S 3 


CD 


to 












M 


T 


in 


CO 


m 


CD 


CD 


cn 


CD 


in 




? 


f^ 




in 




m 


m 


01 


r- 


CD 


r^ 


cc 


CD 


I^ 


^ 


CO 


cn 


(0 


a 


00 


Q. 










C 


cn 


r^ 


■^ 




in 


CN 




CN 


CD 


CD 


CD 


c 


CN 


■^ 


to 






CO 


■q^ 


CD 


■^ 


CN 





■5 


1 


CO 


CD 


cn eg *» 


10 








< 






a 




CN 


01 


cn 


^ 


in' 






cn 




iri 


■<r 


c^ 




c 


CJ 






CN CM 




CO 


0* 


0' 


cd" 


r- 


iri 


5 


CN* '- 





in' 

























CN 


CN 


CN 


n 


CO 


CD 


CD 


cn 


n 






00 










CN 


cs 


CM 


"^ 


n 


cn 


CD 


■^ 






01 















*n 
































n 





















































































































u 


tT 




in 


r^. 


CN 


CN 





^ 


^ 


CD 





OO 


CN 


CD 


1^ 


« 


in 


Q 


^ 




n 


OG 


CD 


cn 


Q 


r- 


,_ 


CD 


CM to 


(0 


r»* 
















to 


h- 


o> 


h* 


cn 





fO 


in 




CD 


CD 






in 


^ 


00 









CO 


CD 


■q- 


r-- 




Oi 


in 


CN 


to in 




to 








1 


c 




r* 




in 





in 


CO 


in 


■^ 


«l 


«l 








5: 







^ 


cn 




CO 




CD 


r-- 




in 




(N 


m 


(J) 


eg ai 


5 


M 








3 


S 










CO 


co' 


co' 


in 


co' 






cn 


iri 




in 


co' 





ri 




u 


3 


in 




CM 




N-' 


a> 


00 


eg" 




iri CO 





h- 








E 


CD 


a 


CN 










a> 


CD 




TT 


^ 


T 






CO 


i7 









CM 


in 


CN 


f^ 






c 


^ 






CO 


in 


r* 








1 








in 


5 





CM 




■^_ 













in 












■^ 


r 


CO 


CD 


CO 


in 











tr 















2 












*" 


(N 


CN 


'" 


*" 


CN 


CM* 


^' 


CN 


CM 








i" 








■^ 


*~ 




'" 


CN 


eg" 


■* 


cm' 


CN 








to 






i 




















































































c 










1 




















^ 







s 








d 

E 

8 

c 




















^ 


g 


c 




























<3 


























0" 





































2 












































g 


E 













a 



















g 


g 
























8 























0' 





2 


T5 




8 

















0' 




£ 


*< 






O) 














im" 





in' 


0' 


0' 


0' 


iri 







in 











in 





in 







0" 


in 











tfl 
















9 









CN 


CN 


ro 


? 


m 


r^ 




w 


M 


w 













CM 


CM 




S 


m 


h- 






M 


M 




E 






"S 














w 


W 


« 


w 


» 


w 


m 



















M 


W 


w 




<A 


M 


v> 








E 






s 








: 




M 





















W 


a 


lA 




W 






















<U 


3 






w 








Oi 






X 


a> 


a 


0) 


0) 


oj 


d) 





XI 


X] 


■0 


fe 


E 


O) 






U 


a 


a 


<u 


<o 


CD 










X 





£ 






3 








< 


T3 



i 


ai 


T3 


■0 


X3 


■0 


T3 


■0 


"D 


X3 


c 


c 


c 


1 

3 

f 


& 


a 


XI 


X) 


X3 




■a 


X) 










c 






■0 










x> 


C 


c 


C 


c 


C 


c 


c 


C 


3 




3 





3 


XI 


c 


c 


c 




c 


c 






3 


3 


3 






r: 












tf 


s 


3 


3 


3 


3 


3 


3 


3 


3 











5 


u 


^ 


3 


3 


3 


3 


3 


3 


3 


3 











E 






*r 








1 

< 


3 
(0 


a 





























■ 


^ 


a 
























c 


XI 















3 


1 


8 

0* 


8 

in 


8 




8 


8 

0" 





0" 


in' 




8 




8 







1 

K 


3 







in 





iri 


0" 


0" 





iri 




8 




8 





8 



1 






t/i 








L. 







in 






CN 




CO 


^ 


in 

















in 






CM 


CM 


CO 


5 


m 


r^ 




CM 






c 
















z 


M 


V) 


M 


w 


M 


Vf 


m 


m 


vt 


(A 


^ 


« 


Vf 


w 


z 


M 


m 


M 


«9 


tfl 


OT 


vt 


M 


M 


w 


M 


V 


w 

















< 


































































z 


1 



Basic Tables 1999 



43 



N 
V) 

>« 

Si 



J2 5 " 

0) 



E " 

= E 



V) 


o 


0) 


h 


u 


1 


3 


(U 


o 


F 


(0 


S 






(A 


o 


c 


Tl 




H) 


3 


m 


4-1 




0) 




nr 


tt) 






^= 


K 


< 









3 




s 


3 


s 

CO 


s 


s 


S 


s 


, 


o 
m 


CN 


s 


O 
CN 


CD 
tN 


s 


in 

CN 


s 


in 

CN 




S 






, 


!S 


, 


S 


8 


o 


CN 


CN 

J2 


(J) 


CD 


s 


CN 


m 
to 
















CO 


s 




■^ 


[^ 


"^ 


CN 


O) 


CO 


CN 


T 


in 


*o 


-^ 








CN 




■T 


O 


r^ 


en 


OO 


CM 


in 


^ 


CO 


'ff 




(ft 


< 








CO 


f'' 




r* 


;" 




I" 


in 


r 


CsT 


CO 


cn" 


•4 


CM 

in 


i 


g" 


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Basic Tables 1999 



45 







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s 


























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CN 


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CN 


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CO 




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CO 


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CN 


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CO 


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CD 


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CO 


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s 


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CD 


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to 


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in 


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to 


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ID 


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CD 


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m 


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to 


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CN 


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in 


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r^ 


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CD 


CO 


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s 


CO 


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in 
in 


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5 
















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1 






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s 


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CO 


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CD 




to 

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s 


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in 


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CO 


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8 


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3 


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g 


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CO 


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CO 


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s 


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5 


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CO 

s 


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in 


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■J) 


5 


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CO 


s 


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CM 
CO 


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CO 


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in 


in 

g 


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g 


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m 








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in 


5 


5 


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c 


s 


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to 


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CN 


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IT 


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CO 


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m 


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p 


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CN 


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a 


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tn 


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g 


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8 


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s 


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3 












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cr 


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CO 


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s 


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r 








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g 


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CM 


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n 


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r 


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to 


CO 


to 


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CD 








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in 


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in 






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CD 


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in 


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to 


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in 
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CO 


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s 








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in 


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3 


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in 


8 




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0* 


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8 



s 






w 














in' 






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CO 


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in 












c 
















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m 


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Basic Tables 1999 



47 















U> UD 


^ 


^ 




■^ 


00 


CD 


CO 


(D 


CD 


CD 


CN 


CD 


^ 




00 


o in 


CN 


CO 


■n- 


^ 




CD 


o 


in 


CD 




CO 


CO 


^ 


Pv 


1 














u> -^ 


CO 


in 






o 




':r 


CD 


c 


CO 


h- 


O 


■^ 


■^ 




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CO 


CD 


CO 


in 


CN 


Q 


■^ 


en 




o 


CM 


OO 


CO 


CO 






T3 


c 






p^ ^ 


Ol 


CD 


h- 


"^ 


n 


in 


m 


CD 




in 


in 


r- 


CD 


NT 




CN CD 


CM 


CO 


CD 


in 


CO 


CD 




in 




h- 


O) 


o 


h- 


pv 






D 




OJ 






(» 








h- 


^ 




in 


^ 


CD 


CD 






CO 


CO 




O 


CD 


■^ 


CM 


^ 


□D 


^ 


CO 


C 


CO 


CD 


NT 


CO 


cm" 






o 




in 




If 


a 


h- 




CO 


CM 




CD 


in 


CO 


o 






r 


CN 


in 






r- 


CD 


CD 


CT 


CO 


in 




CD 


in 


in 




00 






O 


E 






OO 


n 


en 


CO 


in 


CO 


-* 




CM 




in 




CD 




h- 


c 


CO 


Ol 


^ 


r- 


CD 


■^ 


CN 




o 


in 


O 


CD 


en 


f^ 


r- 









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u 








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cc 


CD 


co' 


h- 




m 


CO 


en 


CO 


co 








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CO 


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CO 


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CD 






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CN 


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00 


o 




CO 






o 






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r: 


r 


CC 




m 




fNJ 


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m 


s 


in 


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in 


CO 


in 


? 


CM <- 


CM 


CO 


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CN 




5 


JJ 


CM 


o 


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h- 


h- 




lv 






0) 


aj 








°° 








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CO 


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in 


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r- 




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CO 




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n 


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to 




NT 


CD 


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00 






E 


3 


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T 






o 




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r- 




r- 




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CO 




CD 


o 


CM 


a 




a 


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in 


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p- 




CD 








E 
z 








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o 


f^ 


in 


CD 


O 


CO 


CM 


a 




r^ 


^ 


o 


CN 


CD 


CO 


in 




CO 


■^ 


o 


NT 


r^ 


o 


CD 




^ 




o 






8 


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a 




^ 




in 


CD 


CD 


CM 


CM 


CO 


r^ 


CO 




00 


CO 


CN 


U 


■*T 


in 


o 


f-. 


r- 


■^ 


CD 


r- 


co 


00 


o 


OO 


CO 




fO 






c 






fs 




CN 


CD 


CD 


O 


CD 


00 


to' 


CD 


CD 


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r- 








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CD 


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o 
































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in 


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CD 




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s 


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s 


g 


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s 


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CN 

CD 


8 


s 


? 


in 

Ol 


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s 




s. 


in 


s 


CN 


n 


CO 








s 






r- 




r- 


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CO 




o 


o 


CM 






in 


a 


en 


CO 




in 




CN 


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CO 






r- 










o 


a 




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o 


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h- 




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n 




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CO 


o 






CN 


o 


00 


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n 


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T 


r- 


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in 


CO 


NT 


CO 


o 


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a 


CO 


CD 


CO 






CO 


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CO 


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CO 


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in 


CD 


CD 


CN 


r-- 


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in 


tv 


CO 


CO 


r- 


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cn 






^ 


1 










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e 


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CD 


o 




CD 


in 






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CO 


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CO 


CD 


CO 


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in 


CD 


CO 


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NT 


CD 




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u 




CN 


r 


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h- 


CD 


o 


tt" 


o 








n 




o 


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CN 


CN 


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CO 




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a 




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a 


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r 








CO 




c 


r 


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CN 


CD 




en 


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m 


CD 


en 


CN 


00 


CO 




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CN 


CD 


a 


CD 


CO 












Tf 
















CM 


CNI 


r- 


TT 


r-. 


■^ 


CN 


in 


c 














CN 


CN 




^ 




NT 


CN 


in 








^ 








, 








CO 


in 


CO 


CO 


CO 


in 


>- 


CO 


in 


CO 


CO 


CO 


CN 


o 


CD 


in 


CM 


CO 




c 


CO 


f\ 


^ 


h- 


CT 


CD 


CO 








o 


c 

3 




r. 




If 




o 


CN 






o 


in 


in 


^ 




in 


Ol 


CN 


1^ 


in 


■^ 


CO 


If 


CO 


r- 




ID 


CM 


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CO 


h- 


C\ 


00 


Ol 






ra 


1 




It) 
in 




in 


O 
CD 


CD 
CM 


5 

CD 


o 

CO 


CM 
O 




CO 


in 


s 


•^ 


CD 


■V 


T 
K 


CN 


CD 
Ol 


CO 
CD 


o 


CD 
CN 


o 


° 


CD 
O 


^ 


CO 
CN 


IT 


NT 


CO 


CO 

NT 


o_ 








E 


^ 




r«- 


(C 




r>~ 


in 


CD 


O 


CO 


CM 


o 




r- 


■^ 


c 


CM 


CD 


rv 


in 




CO 


■^ 


c 


■T 


r- 


a 


en 


r- 


NT 


c 


(M 








2 




o 




"^r 




Si 


CD 


CD 


CM 


CM 


CD 


r- 


CO 




CD 


CO 




u 


TT 


in 


a 


r^ 


r^ 


NT 


CD 


r- 


CD 


CO 


a 


CO 


CO 






■a 










c- 




CN 


CD 


CO 


O 


a> 


CD 


co" 


CD 


<D 


r^ 


r- 








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in 










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CD 


CD 


r- 


r- 








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c 
































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a> 












































































3 










h- 


TT 


o 


C7> 


CD 


CO 


CO 


^ 


CO 


~CD 


CO 


co 


CD 


r^ 






03 


in ^ 


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CN 


CO 


CO 


CD 


CD 


in 






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o 


CJ> 


in 


CD 


h- 


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TJ- 




r- 






CD 






o 


CO CM 


TT 


c 


CD 


r- 


■^ 


O 


CO 


00 


CD 


CD 


CO 






o 








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f- 


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o 


CD 




CO 


CD 




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■^ 






in 






r>- 


in CN 


CD 


in 


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a 


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m 


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CD 


CD 






u> 


4^ 






D 




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CD 




CM 




CN 


V 


in 




CD 


CO 


CM 










co" T- 




CO 


CD 


CN 


^ 


CO 


CO 


CO 


NT 


CD 


00 






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c 






o 




^ 


T! 


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•q- 


O 


CN 


r»- 


f^ 


CO 


CD 




in 


5 






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CO t- 








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in 


r- 


NT 


cn 


CN 


a 


in 






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o 

■ 




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1 




— 


at 


in 


in 


m 
CD 


in 


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CD 


CO 


CO 


in* 


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CO 


o 


in 
o 


in 
in 


in 






u 


' 


in 


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CO 


CO 
CD 


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o 


in 

CO 


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in 




in 
in 


in 






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o" 




o 








ID 




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in 


in 


in 


^ 


r-- 


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CNI 


CD 


in 
















CN 


CO 


CO 


CD 


5 




CO 


in 








00 




1 

0) 








to 
































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in 


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■^ 


CD 




o 


en 


^ 


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^ 


Ol 


CM 


NT 




Ol 


CO 


CD 


^ 


CN 


CD 


in 


CN 


CO 




X 


"o 


c 






CO 


m 


CD 


in 


h- 


CD 


CD 


in 


CD 


CO 


CD 


CO 


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r— 


r- 


o 


CM CO 


CO 


r- 


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to 


CI 


00 




a 


CD 


n: 


in 






LU 




o 






■^ 


CD 


CD 


C^ 




CD 


r- 




CD 


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■^ 


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CO 


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o 


T 


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CM 


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CO 


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m 






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o 


m 


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r- 


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T 




CD 


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co' 


O 


CO 


CM 


CD 


^ 


CO 


o 


f 


cm' jr 


CD 


CO 


h- 


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00 


r- 










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u 

c 






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s 


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^ 


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CN 




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a 














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3 


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r^ 


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CN 




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CN 


CO 


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CM 


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CM 


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CO 


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CN 




CN 


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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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■^ 


in 


If 


O 


w 


r^ 


CM 


CO 


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h- 


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3 




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E 


o 






in 




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in 


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CO 


O 


CO 


to 




in 


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■q- 


en 


^ 


CD 


00 


CD 






o 


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CN 


fv 


CD 


CN 


CO 


CD 


CO 




< 




C 
3 




o 




CO 


in 


CD 


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1^ 


CD 


O 


a 


o 


T 


r^ 


CD 


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CM 


h- 




CO 


CO 


CO 








h- 


tv 




a 


CT 


in 


CD 


n 




0) 


1 


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n 

5 




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cr 


CN 
CO 


o 


in 


1^ 

co 


CM 

co" 


in 


CO 


CO 


CM 

in 


CD 
o 


CO 

in 


CD 


CN 


CD 


in 
in 


CO 


CO 


CD 


o 

in 


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Basic Tables 1999 



49 





c 


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t; 


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u 


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■D 


T3 


T3 


X3 


TJ 


c 


c 


c 






w 












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c 


C 


c 


c 


C 


C 


c 


c 


3 


3 


3 


o 




■o 


C 






C 


C 


C 


c 


c 


3 


3 


3 










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1/ 
£ 


c 

3 


3 


3 


3 


3 


3 


3 


3 


3 
O 


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o 


8 


8 


8 


1 


c 

3 


3 
O 


3 
O 


3 
O 


3 


3 
O 


3 


3 


3 


O 

o 


o 
o 




o 


0) 

n 






(0 

o 








CD 
O 


T3 

C 
3 


8 

O 


o 


in 


O 


in' 


O 


O 


O 


8 

in 


o 

1 


O 

8 


O 


§ 


1 

X 


1 


§ 


8 

O 


8 

in 


8 

O 


in" 


8 

O 


1 


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in 


o 

8 


o 


1 


s" 

o 








0) 












in 






CN 


CN 


CO 


^ 


in 






CN 






o 




vn 






CN 




CO 


s 


in 












C 
















Z 


W 


w 


M 


M 


M 


m 


w 


V* 


Vi 


Vi 


M 


M 


W 


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z 


M 


M 




M 


M 


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M 


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W 


w 


o 






w 








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1 



Basic Tables 1999 



51 







1 


6 


C 






o> 


S 


CO 


S 


CN 


01 

CN 


CO 


So 


s 


r- 


CN 


s 


CO 





s 


CO 


CN 


CN 
CD 


■^ 


g 


s 




to 


S 


CD 





S 


CM 


s 


CN 


CJ> 



CD 




BO 








o 


0) 


o 




S 


,_ 


^ 


OO 


CD 


CD 


in 


IT 


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c> 


P- 


cn 


■T 


■^ 


to 





Y~ 


■^ 





3: 


m 


r-- 


in 


in 


CN 


CN 


r^ 


en 


TT 


TT 


CO 





vi 








s 












CM 






























to 


CO 


CN 






























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c 
ra 


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ni 


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cn 





^ 


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in 





^ 


CN 


^ 





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CO 


CO 





CD 


fs. 


en 


in 





CO 


CO 





CD 


CO 


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CO 


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C 




r- 


r- 


CN 


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CD 


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CN 


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CO 


cn 


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r^ 


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CN 


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6) 

c 


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to 




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cn 





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CO 


CN 


CN 





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§ 


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CN 


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CD 




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CN 


r^ 


■^ 




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CD 


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in 


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CN 







CD 


in 





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to 


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to 




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CN 


CN 


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CO 


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CD 




CN 


CO 





in 


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in 


CN 


cv 


in 


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CN 




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CD 


CN 


CN 


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in 


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CN 


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CN 


CO 


CO 


CN 


CO 





CO 


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cn 


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^ 


CO 


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^ 


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T- 


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s 


CN 


f^ 





CO 


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ra 


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c 




f*- 


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CD 




ir 





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r^ 


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CN 


m 


in 


CO 


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in 


CN 




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CO 


CO 


CO 




CN 


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in 


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3 


3 



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CN 


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CD 





r- 


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e 










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in 


01 











cn 


CO 






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cn 


CN 


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to 


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CN 


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CO 


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r>- 









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CN 


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cn 


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CO 


CO 




CO 


to 


CN 


CD 


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■^ 









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^ 


CO 








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CO 


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CN 


CN 


CN 








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CN 


CM 





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CN 





CN 


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CN 


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CD 


CO 


cn 


in 


cn 


in 


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cn 


^ 


T 


in 


■^ 


CO 


CO 


eo 


CO 


h- 


CO 


CJl 


42 


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^ 




c 






C 




c 





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CN 


in 


CO 


CN 


CO 


CO 


in 


m 


to 






in 


CO 








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CO 


in 


in 


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in 


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co 


CN 


r- 


in 


CD 









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3 


s 




CD 


■<3- 


in 


in 


in 


CD 


CD 


■^ 


■^ 


CN 


to 


CN 











CO 


in 


r^ 


CO 


CO 


to 


CO 


■^ 


■^ 


CN 


CO 


CN 









n 




c 


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CD 




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tn 


00 


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CN 


CO 


^ 


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in 





■^ 


CO 


cn 





r- 


00 


rt 


CO 


^ 


co 


CO 





CO 


■c 


CD 








5^ 


S 


IP 


TT 


in 


r* 












c 




tj) 


to 




a> 


in 




CN 


h- 


h- 


h- 


cn 


CN 


CO 


to 


■^ 


r- 


CN 







CO 


r- 


CO 


h- 


•^ 





en 





CN 


CD 


^ 


CM 










o 




CO 

2^ 


Cv 


T 


fO 


CN 


O) 




in 


CN 








CD 


co 


m 


CD 


CD 


CN 


M 


in 


CO 








CO 


co 


■^ 







r^ 


CO 


to 


CD 


CD 


CN 


Tf" 




CO 




S 


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CO 


CO 






























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1 


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c 
























































































































































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^ 


s 


to 


TT 


^ 


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s 


in 


CD 


CO 




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T 


to 


r— 


8 


tD 





■^ 


in 


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^ 


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8 


CO 


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c 




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M- 





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m 


CN 


CO 







r- 


CO 


CO 


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CD 


CO 


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CO 


cn 


CO 


in 


CO 




M 




w 






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3 




IN 


f^ 






c- 




■c 


to 








CD 


CO 


in 


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■^ 


CN 


CN 


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r>j 


CN 


r- 


T 


CD 


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to 


CD 


in 


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^ 


CN 


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§ 


2 






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■^ 




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CN 


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CO 





r— 


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CN 


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CO 


^ 


r— 





cn 


in 


T 


T 


f^ 




■^ 


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to 





^ 




in 


in 


CN 


CD 


1 


■* 














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s 


CD 


01 


r-- 


CD 


cn 





r— 


CD 




in 


CO 


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cn 






CD 


CN 


cn 


CO 


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CN 


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to 


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cn 


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CO 





cn 


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CN 




■^ 




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CD 





CO 


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CO 


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1 












































































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8 


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CD 


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cn 


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CO 








CN 


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to 


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r- 





^ 


s 


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r* 


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hw 


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r^ 




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CO 


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r^ 


r- 




CD 


■^ 





00 










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in 




in 


CD 


r- 


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CD 


CD 


n 


in 


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CO 


CN 




CD 


CD 


CD 


CM 


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cn 


c 


CO 


CD 


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to 


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3 


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in 


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CO 


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CN 


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CO 


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5 


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CM 


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1 




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CD 


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CO 


CN 


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CO 


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1 












































































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CO 





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3 


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1 





in 


to 


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CO 


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CN 


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Q. 


























































































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CN 


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to 


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5 


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t 


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r-~. 


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c 






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52 



Individual Returns 1999 







c 






N CD 


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5 


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z 


1 



Basic Tables 1999 



53 









c 








t 


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Basic Tables 1999 



55 







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o o (Doocooj coincN(i 


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2 








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8 


8 



















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I 


g 











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8 
















a 












7 




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d 




2 






D 


§ 












m 





in 











in 





CM 


in 




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3 






in 





in 










in 











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T3 

















CN 


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CO 


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m 


r- 




M 


w 


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a 




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CM 


CO 


^ 




r*- 




V 


M 


tfl 


a 


E 




(0 








2 






M 


V* 


tA 


*A 


v 


M 


M 


W 








E 




I 







tfl 


trt 


w 


« 


M 




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E 






s 






5 




M 
































w 




















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V 





V 


a 


a 


a 


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Q) 

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t: 


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1 


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> 


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3 


§ 





in 





in 





d" 


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in 







1 


g 


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to 






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CN 


r 


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in 


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in 






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M 


w 


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M 


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w 






M 


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M 


M 


M 


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M 


M 


M 


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M 


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z 


1 



Basic Tables 1999 



57 



■D 
0) 

3 
C 



o 
o 

I 
I 

0) 

E 
o 
u 



N 

E 

X 

ra 

I- 

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C 
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r 


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ra 


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C 
ffl 


> 
>•- 


M 


o 


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c 


o 


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o 


F 


E 


3 


V 




o 




9 


g 






> 


~ 


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ss 


^ 


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^ 


- 


0) 


0) 

Ti 


^ 


1 


(0 


,9 









c 






A r 


^CDIOO COOJCDtD 


in CD 


s 


CO 




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in o 


o 


o 


CM 


o 


CM 


in O) 


in 






CO r«. 








3 




£" 


CO in (DcgcM'^ lOcocNco 


CD CO 


CN 


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CO 


5 


cn in 








o 




m 


ri d dr-t-co ^od-rd 


d iri 


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to 


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tb 




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r- 






at 






c 


1 




^ 




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CO ^ 


CO 


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to 


CO 


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O 


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1 

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13 


(A 




in CO o o T- T- 


in cji ■fl- CN 


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O 


CO 


in 


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O '.- 


■^ 


r^ 


O 


■^ 


O) 


CM o 


o 


Ol 


in 




CM 








Q] 




r^ 


<0 CO CN T 


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CD 


r- 


CO 




CN to 




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h- 




to 


■^ 


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CD 


r- 


OO 




r^ 








-Q 




fO 


00 CM coc6h-d codojuj 


CO CO 


CO 




CM 


CM <J» CO 




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r^ 


CM 


to 


r-^ 


CO CO 


CO 




CN 


CM CO 1 








E 

3 

z 


2 


^ 




CD ■T'VCOr^ COCOCNCM 




CO 


CM 


CM 


CM 




cn 




in -q- 


r- 


to 


CO 


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CM 


■^ CO 


CM 


CM 


CM 




N 














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QO 


CN 


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t 


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■^ 


cn 


to m 


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CM 


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3 




s 


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T O 


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CD 


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to 


o 


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CO 


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O) 


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C 

g 

3 
0) 

C 




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CO 


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CJ) 


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■^' 


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CO 


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CO 


in 


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en 

c 
> 

s 


^ 






T- r- 010)0)01 ino)inm 


TT T 


CN 
















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O) 


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m 


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CM 






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3 












































































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O 






































































1 




CD 










r 


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CN 


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CM 


CD O 


in 


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s 




0) 




IT) 


00 ■^ p-cntDin ■ccnouj 


in o 


CM 


CO 


O 








in 


CO 


O) 


CO 


CD 


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to 


O 


in CD 






n 




CO 


ri d tb o) d ID to o) r^ CO 
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r^ CN 




in 


<J> 


^ 2 








CD 




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■^ 


CD 


r^ CM 




ih 


O) 


CD t-= 








i 

z 


e 


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CO 














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CO 






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£ 




c 






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r- 




C 
O 


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^ 


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6 -'T 


in 


CD 




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CN 


o> 


in 


xr 


(J) 


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in 


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in in 1 




ra 


O 




CO 


T^ *- doicjjod ooodtbcb 


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CO 


CN 


CO 


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O 


O) 


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(b 


in CD 


CO 


CM 


CO 


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0) 


1 


1 




^ 




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■ ■^ 




























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S, 


« 












































































o 

Q. 


s 














































































§ 


o 


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in 


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CD 


CO 


r- 


in -T 


CO 


f^ 


in 


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ai 


E 


CO 


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CN CD 


CO in 


CM 


CD 


CD 


CO CD ■^ 




to h- 


CD 


CM 


CM 


in 


CJl 


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CD 


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c 


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E 

3 
Z 


3 


n 


r^ O) oih-ii^r^ cbr^iriiri 


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CO 


CN 


CM 


■r^ t-: o 


CM If) O 


CO 


CO 


00 


in 


in 


■<T in 


CO 


CN 


CM 


^ CO 


1 


W 


2 


^ 




































to 


O) --^ T- 






































































































E 






■^ 






^ 0) TCM^CO r^lDO'T 


O) 1^ 


^ 


o 


00 


CN r*- r-~ 




r- CD 


•^ 


CD 


OO 


■^ 


CO 


in r^ 


^ 


^ 


OO 


CN ID 












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n "T -r- 


(^ r^ CD CO O) (D CO 


■T o 


o 


CO 


in 


1^ n >- 




in CO 


m 


-^ 


in 






r- o 


o 


CO 


in 


r- OC) 








1 




CO 


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TT f^ r^ h- in T- ,- 


■q- CD 


d 


CO 


1^ 


CO ^' ^ 




cn in 


01 


oi 


CD 


CM 




TT CD 


o 


CO 




to in 


T 
is 








C 




CN "tJ-'^CMCN CNCNCNCN 




■^ 












in 




in CO 


CN 


CM 


CM 


CM 


CM 












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e 


c 
o 

E 


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Q. 










































































3 


< 




o 








































































^ 












■V o coi-co'^ r^incno 


CD CO 


CO 


CO 


h- 


1- CO CD 




tc 


CN 


to 




CM 


CD 


OO 


in CO 


to 


CO 


r^ 


^ 1^ I 


ra 






ra 


E 




lO CO CO "* O) t- 


CJl O O CO 


h- ■* 




CO 


in 




t^ CD 




o in 




o 


in 


CD 


o 


CO Tf 




CO 


in 




« 


o 






n 


3 


^ 


n CN o)0)cbiri cocNCDf^ 




to 


0) 


r~-* 


CD 


to ^ r~ 




to (D 


r— 


r*~ 


CM 


CD 


00 




CO 


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CD 


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£ 






CN ■^COCNCN CNCN'r- 


■^ 


■^ 














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CM 


CN 






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3 

2 












































































CO 


















































































W 


c 






fO 1- 


CO CD 00 r^ T- 


n (D ui 


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CO 


in 


00 


CO CM O 


co r- oo 


to 


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OO 


CM 


m 


o cn 


CJ) 


CO 


in 


to <D 






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3 




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■^ 1^ CN ■<- 


CO en 


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O) 




O) M O 


CO CN •- 




in 


PI 


in 


CO 


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>v 


c 


O 

E 




CO 


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CO O) in (o TI 


O 1^ 


CN CN 


CN 


tb 


CO 


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in 


in 


o 


r- 


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CO 


CO 


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> 






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■^ 




in 


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ra 


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1 


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ra 




















































































































































f 


ra 


o 


« 




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cc 


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■^ 


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to 


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5 


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T 




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o 


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o 


CM 


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CD 




^ 




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tt in -^ 


oc 


M 


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cc 


CN CO 




to 


CO 


iri 


rr 


CO ^ CO 


^ d h- 


CJ) 


CJ) 


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CO 


1- to 


to 


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ro 


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s = 




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cc 


3 


s 


s 


CN 


& 


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8 


s 


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O 


CO 
CM 


to 

O) 


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CJ) 


? g 


a 


8 


o 


8 S 








3 
O 

1 








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■*j 


cr 


CN TT 


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CO 


iri 


cc 




to" 


CO 


CO 


CM *-■ d 


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If) 


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ih 


CO 


CD 


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to 




CO 


tN OJ 




ra 
o 


c 
ra 






■<J 


5 


■^ 


CO 


CO CN 


C\ 


T- 


















TT 


CO in in 


CO 


CN 


CM 
























Q. 














































































^ 








































































































































































































































^ 


^ 


•B 










































































Q. 












■^ 


g 


CN 


in 


V 


rs 


CN 




h- 


CO 


CO 




o 




o to in 




in 


■^ 


O 


CO 


r-. 




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O 




O CO 








S 


c 


1^ 




T 


CD 


CO 


h- 


o 


r^ 


co 


o 


r- 


o 


in 


<J) 


CN 


CJ) CM o 


o o ^r 




O 


r~ 


in 


in 


CO o 


in 


01 




O) r- 








e 

Z 




CM 


<N 


m 


CO 


in 


CD 


oc 


o 


o 


•T 


CN 


CE 


r-^ 


CO 


CN 


CO 




CM ^ 


CM in CN 


CM 


CM 


CN 


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tb r- 


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csi 


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CN 


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c 






T 


Tj 


00 


8 




c^ 


CO 


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fO 




^ 




^ 


CO 


in 


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CM 


CD 


CJ) 


o 


T 


IT 


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CO 


in 


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1 






to 





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r- 


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r- 


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< 




CN 


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CO 


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1 


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r- 


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e 










































CN 










































































































3 


Q. 














































































E 


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s. 








t^ 


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r- 


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r- 


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T 


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CN 




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C 


uS" 


U1 


in 


CO 


in 


o 


C\ 


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CO 


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CNJ 






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cr 


^* 


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cr 


ir 


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3 

z 


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m 


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c 


o 


s 




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^ 


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CO 


CN 


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s 

c 




































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d 














































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o 






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a 


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8" 


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o 








o 


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t 






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in' 


d 


d 


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in 






















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r\ 


r«j 


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r- 




w 


69 


69 


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m 


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w 


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w 


w 


w 


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w 


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a 


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s 


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o 


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c 


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ra 










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3 








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c 


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3 


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3 








3 


3 


3 


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3 


o 


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1 



Basic Tables 1999 



59 



a> 

N 
(0 

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w 

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X 

n 



a 

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T-cocD --inocMr^ cdcococmo ^-intO'-toco 


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61 



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^ 


^ 


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n 




OO 


03 


in 




in 


CD 


o 


tn 


en 


r^ 


in o 








"O 






00 


CM 


01 




in 


oo 


fO 






CO 


CD 


03 


en 


to 




r- 


CD 


Ol 


cn 


h- »- 






c 


(D 


1 






h- 






(O 


•q- 


en 


CN 


o 


o 


to 


CM 


r^ 


o 


cn 


CM 


CO 


■n- 


■^ 




00 <B 






? 


Q- 


3 


CN 


o 


? 


Oi 


Ol 


CO 




o 


O) 


•q' 


f^ 


^ 


in 


h- 




CO 


in 


in 


r*." 


CD 


CO to" 












01 




CM 


■^ 


in 


r-. 


in 


en 


r- 


r~ 


CD 


Ol 


CM 


■^ 


tD 


o 






r- o 










£ 


'"' 


a 


























to 


to 


CO 














o 

S. 
c 






z 






















































M 


■V 


o 


CO 


~ 


o 


O) 


O) 


to 


o 


in 




CM 


Ol 


a 


CO 


"7" 


CM 




CM CM 






a 










O 


in 




in 




CM 


s 


en 




T 




to 


to 






s 


in 


cn 


CO 


S5 






c 


c 

3 






c« 




5 


en 






CM 


5 


CM 


■^ 


CM 


to 


■c 


r- 


tn 


to 


^ 






r 


o 






h- 




en 




n 






in 


CO 


in 


in 


CD 


O 


cn 


CD 


CN 


o" 






«' T- 






o 




o 






n 


r- 


o 


o 


o 




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en 


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CD 


CD 




r- 


to 


to 


CM 


in 


o 


a* n 






E 


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E 










to 


to 


in 




to 


en 


tJ) 


CM 


CN 


to 


cn 


O 


to 


to 


in 


CO 


CO 


"t to 






(U 


c 


< 






U1 






CM 


■n- 


(D 


r- 


Ol 


o 






CO 


C\ 


tJi 


■^ 


r^" 


cm" 


iri 


CO 


oo' to" 












to 


























fO 


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in 


CM 






s^ 






^ 


ra 
o 




































































































ra 

c 








00 


to 




■^ 


^ 


^ 


en 


CO 


en 


CO 


o 




(O 


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o 


Ol 






c^ 


CM to 








o 






c 




in 


■<J 


■^ 


S 


CO 


CO 


o 


CO 


CI 


CM 


CM 


OD 


03 


CO 


CN 


ID 


(D 


*n 00 








o 




c 






CO 


to 




r- 


r^ 


en 


rs 


CO 


r- 


tn 


CM 


to 


CO 


CO 


cn 


■<T 


^r 


to ^ 








1 


o 


a 


^ 


tji 


CN 


tr 


to 


CN 


en 


o 


CO 


Ol 


Ol 


tJl 






in 


cd" 


en 


OJ 


to" rt 








ra 
Q. 


3 




o 




in 


to 


CO 


CO 


O 


tji 


Ol 


o 


CO 




<D 


f^ 


CD 


r^ 


CD 


CM 


c- 


T- 00 








£ 




h. 




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CO 


in 


r- 


CO 




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to 


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CO 


CO 


CM 




r* O) 








3 

z 






CM 

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" 












in 


in 


in 








o' T-' 
CO 






































































































Q 


Q 


o 


































































T3 
















C 


o 


o 


o 


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a 


a 


a 


























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w 


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8 




o 


o 


o 


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a 


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D 


o 












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o 


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o 


in 


c 


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o 


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in 


c 




in 








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m 


n 


TJ 


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in 








m 


M 


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M 


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M 


M 


M 


m 


m 


M 




M 


tfl 










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tn 3 

II 

«i 5 
















" 




M 






























o 






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a 


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01 


(U 


OJ 






T3 


o 








o 








] 




d 


■o 


T3 


t: 


■D 


■o 






■o 


TJ 


-c 


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T3 






C 














T) 


c 


C 


c 


C 


c 






c 


C 


c 


c 


C 


3 


3 


3 








O) 








tl 


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c 

3 


3 


3 


3 


3 


3 




a 


a 


O 


o 


3 


3 


O 
O 


O 

o 


O 

o 


















i 


^ 


5 


5 


5 


^ 


5 


5 




8 


8 


i 


8 




E 


o 


o 


o 




















■c 




o 


in 


a 


m 


o 


IT 


o 


in 




in 




in 


s 








■2 S 
















c 


IT 








CM 


tn 


C 


^ 


^ 




in 




r- 










il 


















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M 


M 


M 


w 


M 


m 


M 


« 


M 




M 




M 


M 


tA 


w 


« 
















< 






































1- 


Z| 



I s 

z 



1 i 



r*. <- to OO «- 

CM Ol ■3- tD tJl 

a> (^ CT) ^ in 

■^' CO co' KTi to 

O *- CN CN C- 

00 •- ij CO 

«' 



lOtoinoiin tor-inincM r-r^ 



m to •«■•«■ ^ o 

CD o (J> tf> -^ tD 

CM h- 0_ ■^ ■*_ ■*_ 

^' ■^' cm' cn cm' cm 



o r- CM 00 

■* CO CM ■^ 

CM ■q'' V 00' 

t^ in to t^ 

CO tD_ C0_ V_ 

cm' cm" to" r-' 



CO r- r^ ^ 
01 O (O u> 
to 00 r4 (o 



-* CM CO 
CM 00 Q 



to -V O CO 



o»oior-co cocococJJCM ■^m 
n "^cMCNinoo^-cOi-r*. 

o •-cMcointDi^h-r^r^ 



CM CM m O) CD r«w 
g Tt S5 P* 93 !5 



r^ in ^ CO 



f^ CO CO CO op 
CO in CO o in 
r*. 1- o 00 CO 



■* O "^ CO CM 

^- (31 ■^ in ■<- 

cM_ CN in to 10 

o" tjT '- in" co" 

to Ol CO -^ tn 

r^ CM in CD 



CO o CO o to 



tnmr^cD cMCDf^h- 

OOOOt— to COOICTITO' 

oi^mh- toco'^O)' 



CO I-* CM 



r- CD ID "- to 
in CM co '- «- 
r^ to o tN *- 



CM CM CM in to r* (O 



CM CM CM 



CO f- CO CO ■>- 

^ CM CO CM CO - 

o» 01 to CM cj) to r- 

u> in* co' CM* to* CO h-" 

1^ in o CO h- tD m 

CM ■.- <- CM to -V 



tD 00 O CM (» ^ 






6 


tn tt 


r- 


CD 


CM 


T- ^ 


«- r* in i/> ^ 


a 

in 


CO 

in 


CN 

in in 





S 


00 
CO 


3 2 

■* to 


CO CM CN ^ CM 
tJ) -* CM lA CM 
CM io to 



^0*-^CN CMCO»— toco CO<pr*-<J>h- tO^-OCD' 

^(jjoooin coincMOioo '-oco^cm ^-cD'^r*' 

00 tn 'V to in T- h- *- o CO o r*- r-_ 00 o 01 cD_ r--._ in I 

to 01 01 ^" ^" m" in I 

CM ID ■* f^ tf) CO in ' 



S • r^ 



tn CO 3- "^r 
1- h- (Tl '- 



^ r- 3 *- 

CO in tf> tD L. _ . 

CM cn tn 00 o cn i^ 

S ?■" r ^ P P 



o tu in CO 

















T. 


tD 


V 




ui 




^ 







CO to tn r^ o 1^ o 



r- lO (O 



CM TT CD ■* CD CD ■■- 



■* 
h- 
V 


s 


g 


S 

r^ 


CD 





s 


s 


8 


CM 





00 


s 


00 

in 


to 

CD 


S 


CM 


s 


s 


tn 


in 

CM 


R 


in 
to 


CO 
tD 


to 


s 


a 


1^ 


s 


to 


CM 


s 


« 




00 

in 


CM 
CO 

in 


tn 






StDCM ■*CMQCOr^ ini^Q^O) Q*?*" 
to»- cotnocooo oi'-in^»- totoco 
»-ooin inotJi'-r^ cocm'^'^'V »-i^co 



O 00 ^ CM CO 



CO CM CO *- 



00 CO to ^ <o 



-* 


tn 




§ 


CO 
CO 

in 


s 


s 


s 


s 


tn 


CO 

(D 


S 


i 


CM 

in 


CM 

g 




CD 
CM 


in 

(O 


in 




s 


2 


in 
to 


s 


to 


CM 


CO 

in 


s 


CO 


CM 


1 


1 


in 

to' 


CD 


2 

■V" 


oi 
CM* 


CN 

to" 


01 

3 

I-.* 


CO 
CO 
00 



rv. ^ in ■<»■ 
(O '^ 00 o 
CO in ■>- o 



CO »- 10 to in 

CO 01 CN o in 

■* CD_ ■■-_ co_ co_ 

CM Ol in tn 00' co" co' cm" *-" cm" 

0>CM'>-COr^ CMCOCDCOO) 
CM ■t-CMCOintDCOtJlO) 

o»" 



en CD 00 



CO r- to o tn CM « 



ID CN -r- O) ■ 

cm" <ji co" r-" to" r-" cm" in o ■ 
CM-^ooooin iniDcDtjii 
oiooO'^i^cn'- 
1-" ■r-' co" ri to" I 




Basic Tables 1999 



63 



0) 
N 

w 

in 

E 



X 

n 

I- 

T3 

C 
Rl 

w" 

C 

o 
♦J 
a. 

E 
a> 

X 

m 

Q. 

I- 

>. 
£i 

in 

c 
o 



■D 

a> 
Q 

■a 

0) 
N 

E 
a> 



<0 




0) 




(> 








3 




o 




OT 




OT 




C 




o 




iS 




o 




3 




TJ 




« 


T1 


U 


(U 


a> 


3 


N 


^-f 




r 


b 


o 


<1> 


o 



? E 



% 


o 


s 




u 




(/) 






c 






3 


(/) 
(fl 


0) 


0) 


o 




(^ 


U 


a) 


^- 


■a 


0) 


CM 


S 


ro 


<U 


w 


!" 








n 






m 


■D 


' 


1- 


< 


< 



E 

TO 
O 



E g 



E S 



ID 
O 


in 


CO 
CO 


o 

CO 


o 
in 


CD 


CO 


CN 
CO 


CD 
CD 


CO 

g 




(J) 

CM 


C7> 
1^ 


00 


in 

CO 


O 


CM 


CD 


ID 


Ol 


en 

IN 


s 

CO 


5 


CN 
00 


CD 

s 




CO 

en 


o 


s 


S 


CO 
CN 


CD 


CO 

s 


CO 


CO 

g 


in 

s 






T- 


■^ 


- 


CM 


CM 
CO 




s 


s 


in 


o 

CO 




CO 


CD 

s 


CN 


CD 


s 



T_ 




^ 


T- 






in 


fO 








s 


r^ 


CM 








CM 




































in 








^ 


oo 


O) 


04 


O) 


^ 






r^ 


O 


CM 


CD 




CO 


CO 


(0 


CO 


m 


CO 


rT> 


m 


m 


m 


CN 


<N 


f-> 


■fl- 


m 




CD 


in 


to 










o 


CM 


r- 


<n 


■^ 


ri 




n 


m 


<o 


fN 


vr 










■n- 


CO 


CO 


CO 


CJ> 








CO 


CM 






T 




CO 


















(N 


CM 


CM 


CM 


CM 


CD 


CD 


(D 












,_ 


in 


p,l 


m 


m 


m 


CM 


m 


m 


CM 


ro 


m 


cn 


s 


, 


, 






m 








p- 


o 


in 


en 


<0 


(0 


n 


r^ 


in 








in 


o 








CD 




T 


CD 




U) 


oo 


cu 


CD 








m 


ro 


m 


ro 


(0 


CN 




o 


tO 


CN 


rM 


nn 


fO 


ro 


CN 


in 








in 




CM 




n 




"^ 


(I) 


en 


CI 


in 


(0 


m 


r- 


<■■) 






CO 


CO 


CO 


CO 


U) 


o 


r) 


CO 


OCJ 






C*J 


OCJ 


CCJ 




CM 








■^ 


CO 


in 


r^ 


C7) 


^ 


CM 


CO 


"V 


10 


CO 


-5- 


o 
in 


in 


in 







O ■^ CO CD 

O CM 03 CO 

CD^ JD -^^ M-_ 

cn ^" ci oi 

O f*- CN T- 

CO CD CM T- 

■r-" cm" 



ro r- T- 
h- CM "- 



CO 

o 


en 
in 


en 
in 


en 


CO 

en 


en 


in 
o 
in 


CN 
CM 


i 


oo 

o 


oo 


o 


r- 


CD 


o 


s 


CO 

oo 


in 
en 


^ 


s 


s 


oo 


in 

s 


in 


■^ 


■^ 


in 


in 


in 


in 


r~. 


<D 


to 


in 







u) r- -^ 



CM 


(O 


Ol 


in 
en 


cn 


CO 

in 


CM 

in 
en 


CN 
CD 


in 
o 


in 


CN 
CM 


o 

CN 


CO 
O 


g 

r^ 


in 

CO 


CM 

CM 


cn 

CD 


CO 
CO 


CO 

(J) 


in 
in 

CM 


o 
oo 

CN 


CO 

en 


TT 


CO 
CM 


CM 


in 
o 

CO 


CN 


CN 
O 


CO 
CO 
CD 


s 


CD 

in 


s 

^ 



s 


CO 


8 


§ 


CN 
CM 




CD 


IN 


in 
to 


in 


IN 


CN 


Rl 

O 


1^ 


CO 
CO 


CO 
CO 
CO 


CM 


;i 


in 


CO 




in 


CD 




in 


CM 

in 


CO 

en 


CN 
CD 


CO 

CO 


in 


o 


o 
in 


o 


r^ 



















r- 


T 


(d 


U) 










r- 




U) 


C) 


(O m 




r^ 





*- cocDCNOh- ino 



in'^f- cjjoco-^to cncno 



CO 
CN 


in 

(N 


o 


g 


3 




O 


■<r 


CD 
CO 

CM 


O 
CO 
(M 


cn 


CD 

CD 



cor--ocN r-ocop-o co 

* ^in^- CNi-or--T T 

COOO-T OCMOr-CM CM 

co' co" co' in co' cj>' in ■^' aS 



CO in CD cn 
CN co' co" cm' 

CD ■<- 



CN 


in 
to 

CO 


CO 
CM 


CO 

s 


CO 


CN 

in 


CD 
CD 

oo 


CN 


CD 
00 


CO 


CD 

s 


o 
in 
CD 


CO 


CO 
CD 


CO 


8 


(O 


I~ 


cn 


in 


cn 


CO 

to 


in 

CM 


o 

CN 


co 

00 


O 
CN 


o 

CM 


CM 
CM 


in 
in 

CM 


fO 
CD 


CO 
03 

en 


NT 


CO 


o 
in 



cjJCNr^cNcM r-.tDT-Trh* 

CDOin[D«J QDCDOO)^- 

ooor^t^oi oor--T-ocN 

co" 1-" h-" co" in oo" oi" •-" co' co" in cn" cn" 

• i-CM CO-d^-^CMCO COTTOfO 



^ in cn r- cn 

■<- CO CM f-- T- 

r-- r^ Tf in r- 



CM 


ij-i 
CD 


5 

■^ 


in 


s 

p- 


in 


in 


CO 

CD 

in 


o 


CO 


OD 
CM 
00 


CO 


CO 


r- 


to 


Ci: 


s 


to 


to 
en 

CO 


in 




CO 

in 
-a- 


5 


CN 
CM 



CM 3 



CM -^ (D h- 

CO o ■^ in 

in 1- T o 

co" cm' o" o" 

■^ ■*!■ in cj) 

1- CM CO 



cncDCN^to incnen^-cM 

oocntoos T-tDto»-o) 

cjjcocot-^- i-QointNin 
o' in cm" o' CO* 



oo o o CD r- 
■■T (O r^ r- r- 



m 


(n 


r- 


in 


r^ 


n 


in 




fN 


rM 


CO 




00 


CO 


CN 


CM 


CM 


CD 



(D ■q- ■^ r- fO CO 

in CO o h- 00 ID 

CO T CD ■^ *^ "*. 

Ol" co" Oi CO 

C3 CO (£ CM 



CN CN CN 



.OO ooooo ooooo ooo 

OOO ooooo ooooo ri"i-rC3 



in" 


o" 


in" o' 


in 


o' 


in 


o" 


in o 


CN in 


^- 


P 


(Q 


•* 






























w 




w 


w 




m 








b 




b 



____ _CDIl)a)a)a)0>(DQ)CU'D"D'D^ 

OCl)T3T3 ■OT3T3T3T3 T3T3nT3TJ CCC'"' 

oTDcc ccccc c c c c: a 3330 

00 OOOOO OOOOO 000 



000 ooooo 0000 
000 ooooo 0000 



0000 



£ ^ isi ^ ^ 

_ 3 «» tf» 69 

< 



oino inoinoin 000 



i £ 



I 2 

z 



O CD O ■^ 

SCN CN CD 
CN O CO 



CM 00 CO o r- 



^ CD CO CO CO 

CO 03 CD ■■- -^ 

<- c:) -^ CO T- 

00' in cn" cm" r-' 

CO CJ) ■>- CO CD 

OD CO o^ co_ in 

00' 1-* CM* co" ■•-* 



CO r- xr CO 

CD CD tN O 

00 o in r- 

^" cn" co" o" 

T- in CN ■<r 

■^ r- CD C7) 



ICOCO'- OOCNCNCO 

■rococo o»-r*--^CN 

\ in co_ r-._ CO o_ co o_ m 

\ iri r-" co' CD* in* to* in* cd 

incoo ocDincoo) 

to r^ 1- Tt 00 o o 

1-' -r-' T-" cm" cm' 



CD (J) CD CO CD 

■■3- 1- 1^ CO r- 

CD ■<- CM CD CD 

T-" to" Co" CD Tj-" 

r- CD CO r- CD 

O CM *- 1- CO 

cn" cn cn to* to' 



CN CO CO to 

o ■^ in CD 
r- in ^ in 



s 


CN 



00 




in 
in 

CD 


g 


CN 
CD 


CO 
CO 


§ 


in 

CO 


CO 
CD 


CN 

to 




s 




CM 
CN 


CN 


03 

CD 


g 




in 

00 


en 







in 


■T 


p 


r' 


CO 

JM 


CM 


CD 


CTi 


■* 





in 

CO 


s 


S 


CO 


in 

CO 

03 


CD 





^ T- T~ \ti 



to in o CN "* 



cocNincoco or-cMh-^ 

OiO^COT— ■^cjicooo 

piNcocMco cMcomin^ 

CO* co' ■v" cd" ■^" r-" ■^' o" co' 

* »- in CO 



0> O CD ■ 



CD tN ^ o in 



o o 1- in to 

o ■^ CM o r- 

CM o r- <ji o 

o' o' tt co" to" 

tn 01 CO CO CO 

in h-_ CO ■r- Tf 

T-* eg V cd' r-' 



STT cn CO r- 

CM CD CD CN 

■<- O) CO o r- 

co" in r-" cn" ai 

to CO h- CD •>- 

CO CO CD r- CO 

co' »-" «-' CO* T^ 

^ ■>- T r- 



CD to CD CO 

in o CM CD 

en o in o 

r-" r-' cd" cd" 

CD T- o CD 

tN O) r- CM 

co" cn" 03" 



3 ^ 



<- 1- f- ID 



s 




CO 

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64 



Individual Returns 1999 



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 


40.244.305 

35.291.420 
32.201.793 
3.094.508 
17,638,831 
19.142.254 
200.896 

6.043.351 
2.261.739 

9.378.849 
3.161.227 
1.037,936 
3.596.695 
8,449.240 

3,204,231 

3.381.514 

242,197 

4,412,780 

354,945 

658,762 

2,088.383 

4,314,030 

2,741,790 

10,297.860 

1.936.241 

1,301.159 

1,057.044 

6,554.419 

490151 

37.387 

40,244.305 

5.465,467 

5,884,418 

39,564.240 

33,705.780 

35.523.471 

92.231 

10.097,206 

38,405,357 

16,360,516 

3,351,743 

18.529 

11.855,455 

2,829,568 

2,197,882 

312,169 

147,435 

228,749 

4,709 

37.511,141 

920,953 

37,532,174 

38,121,055 

38,997.156 

36.467.535 

6.902.739 

26.344.737 

11 492 138 


3.853.151.318 

2.575.314,095 

104,072,374 

43,385,731 

98,904,211 

16,904,324 

3,688,185 

163,435,704 
13,426,498 

446,451,538 
6,242,266 
-1,105.220 
52,538.430 

146.447.942 

41.423.446 

24.024.882 

1.495.939 

208,296,240 

8.773,018 

-3,744,590 

6.035,257 

40,303,084 

17,024,422 

40,058,384 

4.455,445 

647,786 

10,819,628 

11,124,150 

1.423,465 

65.019 

741.376,847 

31.965,547 

35,375,998 

265.365,133 

291,552,907 

125.798,548 

1,324.841 

53,924.968 

2,861.407,866 

18,896,200 

1.460,427 

2.691 

9.906.916 

2.238,133 

3,270,746 

104.108 

925.374 

677.790 

25.022 

661.646.509 

5,980.764 

667.631.592 

692.571.526 

702.447.669 

485,939.432 

165.093.874 

72,311.235 

86,01 1 ,658 


26,166,082 

23,992,986 
22,135,706 
2,009,982 
12,247,219 
13,294,012 
24,692 

4,762,106 
1,732.286 

6.567.392 
2.182.230 
830,905 
2.444.249 
5.521.955 

2.331,528 

2,519,150 

173,476 

3,451,240 

201,360 

572,086 

1,548,775 

2,673,937 

2,070,377 

7,706,094 

1,443,279 

892,186 

853,626 

5,257,292 

311,838 

25,085 

26,166,082 

4,554,049 

3,300,661 

26,010,960 

23,592,864 

23,935,058 

45,065 

5,964,771 

25,276,546 

13,353,460 

2,840,799 

"3,755 

10,170,858 

2,396,750 

1,506,562 

78,998 

123,251 

172,606 

4,099 

24,757,880 

654,616 

24,767,947 

25.151,052 

25,666,682 

24,462,907 

4,609,541 

16,692,047 

8,042,945 


2,983,798,794 

2,027,697,957 
70,936,064 
27,863,092 
64,659,731 
12.682,213 
113,017 

130847,593 
10.129,821 

339,522,017 

4.348.974 

-976.445 

37.407.188 

103.113.082 

31,449.994 

18.203.983 

1,024.508 

174,121.767 

4.494.972 

-3.103.968 

4,492.462 

28,297.114 

13,117.131 

30,363.638 

3,648.303 

425.086 

8.954.541 

9.004.579 

1.034.984 

54.014 

542.460.687 

26.775.640 

15.768,002 

202.685.284 

221.661.536 

95.420.982 

950.829 

32.749.695 

2.232.201.844 

16.078.183 

1,234.095 

•504 

8,865,446 

1,979.374 

2.442.799 

16,424 

787.542 

534.141 

20.328 

519.818.723 

4,569,154 

524,390,413 

544,305,734 

544,829,023 

378,565,508 

126,380,162 

49,864,207 

67,403,558 


1 ,025,670 

918,355 
648,807 

50,530 
278,011 
421,682 

•3,253 

99,717 
30,940 

136.958 
38.679 
12.363 
44.088 

146,883 

51,580 

43,460 

1,827 

76,526 

4,770 

5,983 

45,516 

58,065 

37,590 

149,884 

21,742 

18,538 

99,744 

13,736 

•847 

1,025,670 

190,482 

129.287 

989,257 

730,043 

789,414 

•961 

285,292 

984,074 

217,912 

20,047 

168,336 

36.418 

686 

3.788 

•45 

961.322 

46.471 

963,146 

977,229 

988,856 

933,835 

116,639 

610,204 

367,714 


73,229,302 


Salaries and wages 


42.548,957 




2,714,363 




1.154,101 




2,465,982 




346,782 


Alimony received 


•170,977 


Business or profession: 
Net income 


2,969,089 


Net loss 


275,417 


Sales of capital assets: 
Net gain in AGI 


13,709,536 


Net loss in AGI 


40311 


Sales of properly other than capital assets .... 


-50,322 




785,820 




2,333.554 


Rent and royalty; 

Net income 


696,599 


Net loss 


332.246 




16.211 




5.060.998 


Estate and trust net income less loss 


303.511 


Farm net income less loss 


■57.898 


Unemployment compensation 


114,569 


Taxable social secunty benefits 


462,218 


Other income less loss 


238.363 


Total statutory adjustments 


724.079 


IRA payments 


34,597 


Student loan interest deduction 




Payments to a Keogh plan ... 


131.104 


Deduction for self-employment lax 


186.964 




57.223 




•1.910 




14,054.224 




842.869 


Medical and dental expenses deduction 


388,039 


Taxes paid deduction 


5,023,530 


Interest paid deduction 


5,443.198 


Contributions deduction 


2.594.085 


Casualty or theft loss deduction 


•13.314 


Total miscellaneous deductions 


1.434.928 


Taxable income 


55.713.428 


Total tax credits 

Child care credit 

Credit for the elderly or disabled 


288,872 
9,404 


Child lax credit 


105,133 








138,606 


Earned income credit used to offset income 




Minimum tax credit 


16,075 


General business credit 


16,040 




•335 
13,837,692 




172,322 


Total income tax 


14,010064 


Total lax liability 


14,437,026 




14.397.331 


Income tax withheld 


7.964.877 


Estimated tax payments 


4.216.684 


Overpayment refunded 


1.113.804 


Tax due at time of filing 


2.029,408 



Footnotes at entj of table 



Basic Tables 1999 



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) 





Returns of heads 


Returns of 


Retu 


rns of 


Itetti 


of households 


surviving spouses 


single 


persons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




2.806,886 


153.439.956 


35,072 


2 722.099 


10 210 594 


539 951 167 


Salaries and wages 


2,606.434 


120.876.364 


30,196 


1,548.294 


7.743.449 


382,542,523 


Taxable interest 


1,753.376 


2.381,286 


27,894 


85.930 


7.536.010 


27,954,731 




70.345 


562 559 


3,017 


43 451 


960 634 


13 762 529 




685,814 


2 227 476 


18 058 


102 010 


4 409 728 


29 449 01 1 




"1,454,682 


"2 274 144 


"16 598 


"16 298 




2 856 705 












103 784 


2 132 373 


Business or profession: 
















249.252 


5 320 784 


2 153 


154 174 


930 122 




Net loss 


121.126 


868.120 


•3.582 


•23.093 


373.806 


2,130,048 


Sales of capital assets: 
















317 168 


9 139 924 


12 095 


264 135 


2 345 236 


83 815 927 


Net loss in AGI 


120,995 


244.008 


3,978 


8 580 


815 345 


1 600 392 


Sales of property ottier ttian capital assets. , .. 


25 090 


18 527 


1 433 


-4 446 


168 145 


-92 633 


Taxable IRA distributions 


135 154 


1 735 352 


•1 895 


•21 537 


971 308 


1 2 588 533 


Taxable pensions and annuities ... 


403 687 


5 239 599 


17 605 


401 042 


2 359 109 


35 360 654 


Rent and royalty: 














Net income 


119,610 


1.241.288 


2.304 


44.723 


699.207 


7.990,843 




159 740 


1 171 781 


6 979 


76 033 


652 184 


4 240 839 




1,406 


6 780 


•8 


•1 


65 479 




Partnership and S Corporation net income less loss 


107 610 


4 390 980 


4,719 
1,392 


63,616 
60,299 


772 685 


24,658,879 
3,633,465 


Estate and trust net income less loss... 


12,687 


280.759 


134.737 


Farm net income less loss 


12 395 


-46 593 


•3 


•-51 


58 295 


-536 080 




121.322 


309 091 






371 770 




Taxable social security benefits 


101 861 


611 057 


9 691 


40 810 


1 470 476 


10 891 885 


Other income less loss 


135,172 


824.718 


2.927 


49,936 


495 724 


2 794 273 


Total statutory adjustments 


509 832 


1 945 920 


3 960 


22 747 


1 928 090 


7 002 000 


IRA payments 


69 755 


1 1 009 


*846 


•1 692 


400 518 


660 843 


Student loan interest deduction 


110,513 


52,977 


•1,745 


•973 


296.715 


168,750 




29 702 


259 413 


•638 


•13 128 


154 539 




Deduction for self-employment tax 


247 206 


357 769 


2212 


5 617 


947 965 


1 559 221 




15 803 


37 332 






148 774 


293 926 


[Medical savings account deduction 


■1 251 


•1 199 






10 204 


7 896 


Total Itemized deductions 


2,806.886 


39.837.934 


35.072 


739 527 


10 210 594 


144,284,475 


Itemized deductions limitation 


102 370 


540 721 


3 372 


20 082 


615 194 


3 786 235 


Medical and dental expenses deduction 


403 097 


1 349 030 


•8 867 


•19 977 


2 042 507 


17 850 950 


Taxes paid deduction 


2 766 210 


1 1 578 748 


34 131 


237 042 


9 753 581 


45 840 529 


Interest paid deduction 


2 464 733 


18 734 025 


30 636 


332 371 


6 887 504 


45 381 777 


Contributions deduction 


2 433 840 


4 793 348 


33 031 


118 205 


8 332 129 


22 871 929 


Casually or theft loss deduction 


•10.999 


•52,331 


•2.025 


•10,237 


33,180 


298,131 


Total miscellaneous deductions 


870,379 


3,871,173 


10,475 


41,778 


2,966,288 


15.827.393 


Taxable income . . 


2,622,053 
1 640 880 


97 125 112 


33,261 


1 761 286 


9,489,412 
1 124 230 


474 606 1 96 




1 342 512 


22,425 
•1 327 


1 164 208 




455 741 


1 99 823 


•3 099 


32 058 


15 779 




•956 


•192 






13 818 


1 995 


Child tax credit 


1 349 609 


835 620 








90,473 
129,344 
508,293 




182 644 


121 974 








Foreign tax credit 


57 040 


78 887 


1 281 


2 160 


596.580 


Earned income credit used to offset income 










tax before credits 


201,694 


76.535 


•956 


•294 


30.521 


10,854 


[Vlinimum tax credit 


4 901 


12 998 


•13 


•369 


18 584 


108.391 
115 919 


General business credit 


5 508 


11 099 


•6 


•591 


46 840 


Empowerment zone employment credit . . 










564 


4 360 


Income tax after credits 


2 326 087 


18 508 322 


29 913 


371 901 


9 435 940 


109 109 872 


Alternative minimum tax 


64,653 


183,053 


214 


2,224 


154.998 


1.054.011 


Total income tax 


2 328 245 


18 691 375 


29 918 


374 125 


9 442 91 8 


110 155 615 


Total tax liability 


2 377 390 


19 547 717 


30 380 


385 660 


9 585 005 


1 1 3 894 388 


Total tax payments 


2 733 1 27 


24 446 585 


33 985 


439 878 


9 574 506 


118,334,852 
78,871,673 
31,335,453 


Income tax withheld 


2 633 120 


20 231 803 


31 285 


305,570 
112.425 


8,406,389 
1,992,310 


Estimated tax payments... 


177.843 


3,049,150 


6,407 




2 365 534 


6,876,419 
2,004,116 




102.759 
61.119 


6.649,541 
2,692,725 


14.354.046 
14.513.457 


Tax due at time of filing 


382,970 


5.784 



* Estimate should be used with caution due to the small number of sample returns on which it is based- 
" Data combined to prevent disclosure of specific taxpayer data 
NOTE: Detail may not add to totals because of rounding- 



66 



Individual Returns 1999 



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) 


All returns, total 


127,075,145 


248,657,119 


165,456,675 


46,485,015 


83,200.444 


2,679,891,242 


29,874,761 


371.251.811 


Under $5 000 


14.416,143 
12.979.714 


11.292.067 
16.952,885 


8.006.949 
11.488.116 


1,947.866 
3.438.909 


3,285,118 
5,464,770 


-12.233.551 
26,443.974 


1.853 
7,967 


39,543 


$5000 under $10,000 


6,244 


$10000 under $15.000 


12.275.717 


20,176,259 


13,518.876 


4.076.439 


6,657,384 


51.228.363 


194,021 


48,843 


$15,000 under $20.000 


11.783.174 


21,543,177 


14.337.940 


4.195.472 


7,205,237 


73.201.044 


464,648 


288,909 


$20 000 under $25 000 


9.967,211 
8,392,769 


18,671,868 
16,144,766 


12.593.868 
10.889.532 


3,500.013 
2.948.084 


6,078,000 
5,255,235 


78.534.184 
80.779.029 


1,378,571 
2,049,167 


1,062,445 


$25 000 under $30.000 


2,657,611 


$30,000 under $35.000 


7,118,981 
6,169.398 


14.402,314 
13.165.841 


9.746.817 
8,852.707 


2.627.713 
2.405,081 


4,655,498 
4,313.135 


85.134.087 
90.242.320 


2.350.665 
2.245.030 


4.050,434 


$35 000 under $40,000 


5,140,250 


$40 000 under $45 000 


5,352,834 
4,517,366 
4,275.537 


12.250.947 
10.749.736 
10.502.829 


8,115.836 
7.129.995 
6.975,122 


2,302,468 
1,953,344 
1,947,383 


4,135,111 
3,619,741 
3,527,707 


97,732.800 
92,721,197 
102,169,189 


2.234.602 
1.918.693 
1.925.983 


6,287,059 


$45 000 under $50 000 


6,456.985 


$50 000 under $55 000 . . 


7,812.797 


$55,000 under $60,000 


3,750,864 


9.694.319 


6,393,101 


1,780,108 


3,301,219 


102,359.812 


1.763.968 


8,109.682 


$60,000 under $75,000 


8.729,168 


23.746.391 


15,415,809 


4,330.025 


8.330.582 


289,510584 


4.315.679 


25,920.745 


$75,000 under $100.000 


7.811,626 


22.012.494 


14,288,387 


4,083,359 


7.724.107 


350,852,766 


4.078.416 


41,311.445 


$100,000 under $200.000 


7.104.712 


20,379.286 


13,205.977 


3.723.665 


7.173.309 


487,940,774 


3,720.977 


79.084.659 


$200,000 under $500,000 


1.876.561 


5,414.891 


3.481.297 


967,473 


1.933.594 


278,008,660 


967,063 


66.515.760 


$500,000 under $1 ,000.000 


348.257 


986,970 


641.537 


165,827 


345.433 


111.497.831 


165,731 


32.514.303 


$1,000,000 or more , 


205.124 


570,079 


374,811 


91,786 


195.268 


293,768,179 


91,729 


83.944.099 


Taxable returns, total 


94,546.080 


182,923,401 


130,364,206 


29,874,761 


52,559,195 


2,454,960,502 


29,874,761 


371,251,811 


Nontaxable returns, total 


32,529,065 


65,733,718 


35,092,469 


16,610,254 


30,641.249 


224,930,741 




- 





Exemptions for dependents-continued 






Exemp 


ons for children at home 






Exemptions 


for chiildren away from home 




Size of adjusted gross income 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All ralums, total 


43,466,966 

1.827.367 

3.175.454 

3.705.235 

3,782.362 

3.145.586 

2.677.185 

2.438.125 

2.220.872 

2.142.255 

1.866.520 

1.840.499 

1.698,803 

4,169,244 

3.956,657 

3.614,869 

942,819 

162.365 

89.749 

27,741,623 

16,714.342 


76,833,601 

3.062.330 
4.992.546 
6.024.459 
6.391.220 
5,362,624 
4,671.244 
4.264.438 
3.903.150 
3.788.768 
3.381.638 
3.311.871 
3.130.563 
7.912.457 
7,390.409 
6.854.346 
1,863,783 
337,003 
190.753 
48,413,494 
28,420,107 


2,666,476,121 

■11,568.727 

24.369.376 

46.570.853 

66.024.409 

70,575.747 

73.334.542 

79.016.352 

83.293.053 

90.947.947 

88.610.309 

96.605.641 

97,669.646 

278,909,489 

340,172,303 

473,664.499 

271,142,614 

109,185,718 

286,951,349 

2,360,642,605 

214,932,616 


27.741.623 

1.761 

5.993 

68,756 

226,216 

1,093,223 

1,796,100 

2,162,278 

2,062,850 

2,075,088 

1,832,016 

1.819,099 

1.684.697 

4.155.257 

3.951.714 

3.612.190 

942.424 

162.270 

89.693 

27.741.623 


367,408,316 

37.386 

5.520 

16.686 

115,884 

714,574 

2,202,718 

3,590,986 

4,546,562 

5.659,498 

6.055,091 

7.187,292 

7.579.572 

24.632.307 

39.718.345 

76,549.987 

64.852.081 

31,849,199 

82,084,629 

367,408,316 


794,920 

22.499 
23.410 
24.502 
36.464 

49.378 

77.475 

41.264 

58.571 

55.824 

27.797 

46.347 

51.143 

86,489 

94,354 

78.605 

17.204 

2.208 

1,386 

689,930 

104,990 


1,075,267 

36,678 
33,176 
29.412 
61.257 
68.970 
122.174 
51,210 
78.642 
60.789 
37.311 
49.490 
74.451 
112,329 
117.549 
111.246 
25.995 
2.540 
2.040 
903,787 
171,470 


51,700,794 

■376,350 

176,864 

298,198 

641.692 

1,123.172 

2,142,617 

1,343,318 

2,209,158 

2,356,616 

1,311,102 

2,430,915 

2,961,328 

5,802,498 

7,943,187 

10,578,043 

4,953,083 

1,471,270 

4,334,083 

60,644,310 

1,056,484 


689,930 

52 

1,932 

6,759 

21,820 

33,644 

67,356 

41,070 

56,617 

55,328 

27,797 

46,192 

51,135 

86,488 

94,354 

78,600 

17,194 

2,208 

1,383 

689.930 


7.904,703 


Under $5,000 

$5,000 under $10.000 

$10000 under$15.000 

$15,000 under $20.000 

$20 000 under $25 000 


743 

66 

1,832 

12,297 

42,620 


$25,000 under $30.000 


114,866 


$30 000 under $35 000 


94,972 


$35 000 under $40 000 


177,213 


$40 000 under $45 000 


200,792 


$45 000 under $50 000 


124,316 


$50 000 under $55 000 


273,233 


$55 000 under $60 000. . . 


338,335 


$60 000 under $75 000 


635,295 


$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 


1.101,137 
1.890,847 
1.247,980 
449,122 
1.199.037 




7,904.703 


Nontaxable returns, total 


- 



Footnotes at end of table 



Basic Tables 1999 



67 



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



Income-Continued 

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





Exemptions for dependents-continued 




Exemptions for parents 




Exempt 


ons for ottier dependents 




Size of adjusted gross income 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 




1,918,280 

29.768 

66,668 

153.530 

225.938 

216.873 

137.657 

153,305 

129,066 

127,364 

92,479 

91,161 

55.001 

138.768 

124.504 

142.442 

28,371 

3789 

1,596 

1,494,820 

423,460 


2,203,152 

34,886 

71,468 
168,713 
254.456 
244.394 
164.395 
167.512 
150.941 
139940 
115.040 
105,270 

64,284 
154,952 
156,653 
167,743 

36,291 

4.410 

1.805 

1,724,111 

479,041 


96,222,061 

-515,531 

525,436 

2.009,854 

3921,427 

4.844,115 

3,778,074 

4,968,475 

4,842,900 

5,410,791 

4,378,827 

4,764,144 

3,174,131 

9.240.682 

10.788,764 

18,292,774 

7,652,867 

2,496.061 

5,648,273 

89,659,787 

6,562,274 


1,494,820 

49 

41 

55.065 

117.587 

150.821 

111.512 

141.016 

125,992 

122,692 

90,308 

89,019 

52.968 

137.423 

124.154 

142.437 

28.357 

3.787 

1.596 

1,494,820 


11,421,521 

2.346 

658 

15.807 

84.964 

192,595 

174,651 

313,917 

324,514 

375.147 

342.607 

389.377 

275.403 

854.385 

1.271.770 

2.770.998 

1.776,062 

692,260 

1.564,059 

11,421,521 


2,362,779 

114,789 

288,149 

344,431 

376,806 

318,144 

228,250 

134,718 

132,171 

100.529 

65.816 

43.642 

26.284 

104,190 

39,579 

37,586 

5,979 

1.142 

574 

1,192,016 

1,170,762 


3,088,434 

151,225 

367.580 

434,800 

498.303 

402.013 

297.421 

172,338 

180,402 

145,615 

85,753 

61,075 

31,921 

150845 

59,496 

39,974 

7,524 

1,481 

669 

1,517,802 

1,570,632 


66,204,381 

-112,598 
2,238,601 
4,296,632 
6,525,054 
7.160,970 
6,281,372 
4,342.165 
4,987,110 
4,260.539 
3,117.540 
2,267.140 
1,511.005 
6,849,233 
3,416,777 
4,956,098 
1.627,641 
781,751 
1,697,352 
50,189,957 
16,014,423 


1,192,016 

20 

67,331 

116,869 

153.192 

194,310 

121.715 

124.943 

92.429 

65.467 

43.642 

24.394 

103,202 

39,230 

37,583 

5,975 

1,141 

574 

1.192,016 


4 759 223 


Under $5 000 


683 


$5 000 under $10 000 




$10 000 under $15 000 


15 276 


$15,000 under $20,000 

$20,000 under $25 000 . . 


82.573 
147 131 


$25 000 under $30 000 . . 


284 045 


$30,000 under $35 000 


231 700 


$35,000 under $40 000 


314 397 


$40 000 under $45 000 


303 268 


$45 000 under $50 000.. . 


228 218 


$50 000 under $55 000 


187 127 


$55 000 under $60 000 


120 353 


$60 000 under $75 000 


654 303 


$75,000 under $100.000 


388,571 


$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1.000.000 

$1 000 000 or more 


794,446 
330,838 
231,433 
444 861 




4,759.223 


Nontaxable returns, total 





' Estimate shoulcJ be used with caution because of 
NOTE; Detail may not acJd to totals because of roui 



Ihe small number of returns on wtiich it is based, 
nding. 



68 



Individual Returns 1999 



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

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



fwlantal 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 



127,075,145 

49,900,030 

2,385.646 

2,360,012 

25,634 

17,781,482 

80.870 

55,927,117 



248,657,119 

153,086,420 

3.371.308 

3.307.602 

63,707 

43,979,179 

203,308 

48.016,903 



165,456,675 

99,792,544 

2,400,885 

2.349,617 

51,267 

17,779,499 

80,870 

45,402,877 



46,485.015 

27,247,916 

610,815 

602,183 

8,632 

16,639,539 

80,870 

1,905,875 



83,200,444 

53,293,877 

970,424 

957,984 

12,440 

26,199,680 

122.438 

2,614,025 



2,679,891,242 

2,203,635,769 

25,677,834 

25,531,836 

145,999 

397,309,546 

3,888,691 

49,379,403 



29,874.761 

22,194,465 

489,698 

486,748 

•2,950 

6,272,472 

51.015 

867,111 



371,251,811 

334.578.156 

3,855.550 

3,840,791 

•14,758 

26,413,541 

466,688 

5,937,876 



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 defiat 



Total income tax 



Number of 
retums 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



All rotums, total 

Joint returns of marned persons 
Separate retums of mamed 

persons, total: 

Spouse filing 

Spouse not filing.. 

Returns of heads of household 

Returns of surviving spouses 

Retums of single persons 



43,456,966 

26,640,333 

549.886 

541.254 

8,632 

14,983,384 

80.870 

1.201.493 



76,833,601 

51,350,032 

861,286 

848,846 

12,440 

22.854.773 

120.399 

1,647,110 



2,666,476,121 

2,161,287,345 

22.844.943 

22.698,944 

145.999 

354,187,978 

3,688,691 

23,266,164 



27,741,623 

21,699,731 

435.621 

432,671 

•2,950 

5,230,804 

51,015 

324,452 



357,408.316 

328,341.535 

3,409,472 

3.394,713 

•14.758 

22.872.014 

466.688 

2,318,607 



794,920 

328,435 



37,460 
37.460 



1,076,257 

445,383 



60.596 
60.596 



61,700,794 
29.665.275 



1,845.828 
1,845,828 



689,930 

293,971 



33,560 
33,560 



7,904,702 
4.605,887 



296,161 
296.161 



Exemptions for dependents-continued 



Exemptions for parents 



Number 

of 
retums 



Number 

of 
exemptions 



Adjusted 

gross income 

less defiat 



Total income tax 



Number of 
retums 



Exemptions for other dependents 



Number 

of 
retums 



Number 

of 
exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
retums 



All retums, total 

Joint returns of married persons 
Separate retums of mamied 

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) 



1,918,280 

787,409 

12,948 
12,948 

1,016.768 

•1.084 

100,071 



2,203,162 

917.855 

15.837 
15,837 

1,152,214 

•1,084 

116,162 



96.222.061 

61,096,725 

633,235 
633,235 

31,096,720 

•13,906 

3,381,475 



1.494,820 

670.312 



12,945 
12.945 



11.421,521 

8,148,016 



104,740 
104,740 



2,362,779 

440.086 

25.233 
25,233 

1,587,139 

•956 

309,366 



3,088,434 

560,606 

32.705 
32.705 

2.080.931 

•956 

393.236 



66,204,381 

22,853,520 

1,025.622 
1.025.622 

35,616,020 

12,990 

6,696,229 



1.192,016 

314,713 



19.544 
19.544 



4,769.223 

2,184,824 



148,828 
148,828 



•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 1999 



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 


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 




(1) 


(2) 


(3) 


(4) 


(5) 


(5) 


(7) 


(8) 


(9) 


(10) 


Total 


19,258,715 

84,872 
278,542 
488,359 
678,625 
679,665 
785,936 
894,509 
972,826 
977,445 
998,871 
1,086,663 
702,463 
743,927 
729.156 
708.319 
731.254 
739.899 
689.830 
738.024 
669.573 
670.230 
2,710,194 
1 ,499,535 


251,142,647 

-2,515,992 

159,650 

748.332 

1,691,129 

2,400,720 

3,557,636 

4,917,481 

6,326,838 

7,335,374 

8,493.466 

10,297,421 

7,339,503 

8,547.887 

9.107,283 

9.575,938 

10,612.791 

11.490.594 

11,376,849 

12,897,933 

12.380.211 

13,057,198 

60,712,897 

40,731,508 


17,674,958 

38.187 
224.887 
414,690 
597,424 
585,318 
683,316 
789.798 
844,502 
843,776 
873,202 
944,142 
549,399 
684.950 
686.150 
662.125 
594.715 
703.256 
565.984 
703.591 
637.120 
650,017 
2.537,639 
1,460661 


226,455,787 

359,182 

188.432 

648,984 

1.497,096 

2.043.505 

2.900.209 

3.970.909 

5.143,865 

5.795,664 

5.844,424 

8,137,409 

6.425,236 

7.378.135 

8,144,792 

8,404,322 

9,575568 

10,310261 

10,611,513 

1 1 ,674,627 

11,177,551 

12,051.848 

56,010380 

37,156764 


2,274,575 

4.424 

•1.983 

•7,963 

V,295 

•9,874 

16,749 

23,798 

29.489 

40,459 

51 ,402 

42,792 

57.292 

54,176 

70,223 

78,917 

112,717 

100.211 

102,534 

168,107 

123.344 

142.363 

674.329 

354.033 


2,396,697 

4,324 

•20 

•5,033 

•4,138 

•16,513 

9,547 

16,120 

57,220 

15,095 

53,580 

15,853 

51.343 

48.054 

57.795 

80.872 

128.431 

116.671 

93.023 

211.379 

185.007 

127.500 

769.983 

318.996 


3,345,487 

55,547 

70872 

87,044 

123,839 

139,270 

164,561 

193.405 

226.925 

228.784 

227.713 

244.535 

112.937 

122.532 

88,542 

106,549 

99.577 

109,793 

79.924 

102,517 

77,078 

82,236 

357,435 

233,872 


21,060,300 

173,960 

27,958 

125,990 

229,996 

422,002 

583,515 

791,914 

1,058,634 

1,264,369 

1.368.078 

1.777,157 

774,497 

895.992 

674,341 

924,508 

781,500 

836,531 

482,773 

895,157 

857,516 

745,386 

3,199,412 

2,167,014 


19,258,715 

84,872 
278,542 
488,359 
678,525 
679.665 
785,935 
894,509 
972,826 
977,445 
998,871 
1,085,663 
702.463 
743.927 
729.156 
708.319 
731,254 
739,899 
689,830 
738.024 
669.573 
570.230 
2,710,194 
1,499,535 


249,912,784 




537,465 


$1 under $1 000 


216,410 


$1 000 under $2 000 


781,008 


$2 000 under $3 000 


1,731,230 


$3 000 under $4 000 


2,487,121 


$4 000 under $5 000 


3,493,372 


$5 000 under $6 000 


4,778,943 


$6 000 under $7 000 


6,259,718 


$7 000 under $8000 


7,075,128 


$8 000 under $9,000 


8,266,082 


$9,000 under $10,000 


9,930,419 


$10 000 under $11,000 


7,251,076 


$11 000 under $12 000 


8,322,181 




8,886,928 


$13 000 under $14 000 


9,409,703 


$14 000 under $15 000 


10,485,499 


$15 000 under $16 000 


11,263,563 


$16 000under $17 000 


11,187.309 


$17 000 under $18 000 


12,781,153 


$18 000 under $19 000 


12,220,184 


$19 000 under $20 000 


12,925,735 


$20 000 under $25.000 


59,979,775 




39,542,773 








All returns with earned income credit—continued 


Size of adjusted 
gross income 


Total 
incom 


aamed 
3 credit 


EIC usee 
income tax b 


to offset 
efore credits 


Total income 
tax 


EIC used 10 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) 




19,258,715 

84,872 
278,542 
488,359 
678,625 
679,665 
785,936 
894,509 
972,826 
977,445 
998,871 
1,086,663 
702,463 
743,927 
729,156 
708,319 
731,254 
739,899 
689,830 
738,024 
669,573 
670,230 
2,710,194 
1,499,535 


31,901,107 

74,159 

43,651 

176,465 

398.323 

569.577 

817.251 

1,155397 

1,468,083 

1,584,382 

1,867,133 

2,378.416 

1,959,260 

2.229,310 

2,134,948 

1,978,489 

1,908532 

1,758919 

1,522.059 

1,530.606 

1.275.723 

1.150.426 

3.186.987 

732,811 


5,352,300 

"1,928 

"305,480 

273,596 

266,632 

54,941 

17,880 

55,393 

92,124 

80,032 

217,317 

248,883 

243.325 

306,581 

352.832 

1,734,781 

1,100,576 


1,918,065 

"6 

-21,499 

33,241 

14,382 

1,542 

6,728 

12.230 

21,767 

22,541 

38,708 

74,159 

102.214 

149.711 

183.289 

907.866 

328.175 


2,111,989 

•2,642 
234,793 
248,827 

50,006 

•956 

•9,774 

27.649 

791.659 

745,684 


1,186,277 

•75 
26,156 
74.358 
20.581 

•58 

•2,389 

4,802 

443.667 

614,191 


3,137,122 

53.563 

35,582 

78,856 

115,740 

128,861 

165,721 

186,599 

212,590 

228,081 

186,150 

222,848 

114,182 

136,737 

93,651 

116,922 

106,530 

117,353 

77,226 

120,481 

79,306 

88,008 

311,253 

159,764 


2,378,860 

22.655 

5.096 

12.288 

25.018 

44.061 

65.523 

82.703 

120.462 

134,554 

162,317 

243,773 

116,843 

152,869 

107,544 

149,443 

122,510 

128,345 

72.506 

124,156 

94,412 

82,927 

241,178 

55,458 


16,049,812 

50,555 
247,331 
429,591 
606,379 
598,785 
707,014 
803,390 
892,430 
895,548 
734,325 
824,675 
647,278 
742,008 
727,042 
693,898 
709,073 
714,264 
675,912 
708,457 
617,276 
607,983 
1,760,566 
656,031 


27,604,182 




51,494 


$1 under $1000 


38,554 


$1 000 under $2 000 


164,177 


$2 000 under $3 000 


372,305 


$3 000 under $4 000 


525,616 


$4 000 under $5 000 


750,729 


$5 000 under $6 000 


1,072,694 


$6 000 under $7 000 


1,347,615 


$7 000 under $8 000 


1,428,330 


$8 000 under $9 000 


1,671,575 


$9 000 under $10 000 


2,120,260 


$10 000 under $11 000 


1,840,876 


$11 000 under $12,000 


2,069,713 


$12 000 under $13,000 


2,015,074 


$13 000 under $14 000 


1,807,280 


$14 000 under $15 000 


1,763,481 


$15 000 under $16 000 


1,591,866 


$16 000 under $17,000 


1,375,383 


$17,000 under $18,000 


1,304,237 


$18 000 under $19 000 


1,031,500 


$19 000 under $20 000 


884,210 


$20 000 under $25 000 


2,037,943 


$25 000 and over 


339,168 







Footnotes at end of table. 



70 



Individual Returns 1999 



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

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











Returns witti no 


ijualifying children 








Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


3.222,299 

48,859 
162,459 


16 370 473 


2 643.920 


13 914,424 


62,376 

•970 


24,201 
•472 


880,997 

42,116 
60,900 


3,112.992 

73,526 
36,864 


3,222.299 

48,859 
162,459 


17.051.617 

165 640 


No adjusted gross income 


-1,222,345 
86,850 


17.756 
113.384 


91 .642 
81.318 


$1 under $1,000 


118,182 


11,000 under $2,000 , 


223,115 


344,700 


166.934 


252.782 


•1,983 


•2,645 


66,705 


104,242 


223,115 


359.668 


$2,000 under $3000 . 


302,708 


767,081 


239.055 


593.687 


•2.981 


•3,414 


88,769 


162,939 


302,708 


760,040 


$3,000 under $4,000 


303,381 


1,066,656 


231.216 


766.737 


•3.925 


•1,158 


98,231 


288.555 


303,381 


1,056.450 


$4,000 under $5,000 


353,108 


1,602,526 


290.696 


1.207.299 


•6.897 


•1,505 


95,296 


346019 


353,108 


1.554.823 


$5,000 under $6,000 


360,582 


1,980,052 


292,525 


1.431.446 


•9.948 


•2,184 


120,191 


469.680 


360,582 


1.903.309 


$6,000 under $7,000 , 


374,720 


2,428,539 


311,850 


1.826.900 


•9.938 


•3,908 


101,400 


505.876 


374,720 


2.336.684 


$7 000 under $8,000 


383,893 


2,874,471 


327.069 


2.236.397 


•2.981 


•380 


93,679 


477.748 


383,893 


2,714,525 


$8,000 under $9.000 


335.201 


2,851,686 


298.701 


2.285.721 


•12.887 


•5,984 


70,350 


381.816 


335,201 


2,673,520 


$9,000 under $10,000 


316.438 


3,006,921 


297.869 


2.610.086 


•8,900 


-2,416 


35.663 


222.316 


316,438 


2,834,819 


$10,000 under $11. 000 


57.832 


583,336 


56.866 


530.409 


•966 


•134 


•7,698 


•43.412 


57,832 


573,955 


$11 000 under $1 2 000 












- 


- 








$12 000 under $13 000 




$13,000 under $14,000 


. 


$14,000 under $15,000 








- 


- 




- 






. 


$15 000 under $16 000 










- 












$16,000 under $17 000 




$17,000 under $18,000 


. 


$18,000 under $19,000 












- 


- 


- 




- 


$19,000 under $20,000 












- 


- 


- 




- 


$20,000 under $25,000 










- 


- 


- 


- 




- 


$25,000 and over 












- 


- 


- 




- 










Return 


s with no qualifying children-continued 








Size of adjusted 


Total 


3arned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom* 


> credit 


income tax b 


efore credits 


tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Total 


3,222,299 

48.859 
162.459 


644.529 

8.284 
8.774 


885,682 


67,696 


536,267 


121,169 


728.745 

33,518 
31.755 


153,140 

5.960 
2.985 


2.038.665 

16,292 
131,461 


423.694 

2 325 


No adjusted gross income 


$1 under $1,000 


5.789 


$1,000 under $2.000 


223.116 
302.708 
303.381 
353.108 


27.468 
57.149 
77.618 
113.644 






- 




61.379 
79.055 
90.486 
92.484 


8,366 
14.915 
22.155 
27,117 


165,034 
230,462 
222,518 
274,186 


19,102 


$2,000 under $3.000 


42,234 


$3 000 under $4 000 


55 463 


$4,000 under $5,000 


86,527 


$5 000 under $6 000 


360.582 
374.720 
383.893 
335.201 
316.438 
57,832 


117.037 

101.359 

75.973 

40.862 

15.860 

500 


•1,927 
303.466 
273.596 
256.687 

50.006 


•6 

21.291 

33.241 

12.723 

435 


•2,642 
234,793 
248,827 

50,006 


•75 
26,156 
74,358 
20,581 


1 1 1 .446 
95.819 
87.999 
27,754 
14.179 
•2,873 


33,309 

22,761 

12,525 

2,486 

548 

•13 


269.463 

295.288 

301.997 

71.596 

55.416 

•4.953 


83 729 


$6 000 under $7 COO 


78 592 


$7 000 under $8 000 


42 157 


$8 000 under $9 000 


5 135 


$9 000 under $10 000 


2,589 


$1 0,000 under $1 1 000 


•52 


$1 1 ,000 under $12 000 




$12,000 under $13,000 




$13 000 under $14 000 




$14 000 under $15 000 




$15,000 under $16,000 




$16,000 under $17,000 
















. 




. 


$17,000 under $18,000 
















. 




. 


$18 000 under $19 000 


- 












- 


- 






$19,000 under $20,000 




$20,000 under $25,000 




$25,000 and over 









Footnotes at end of table 



Basic Tables 1999 



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 


Etc 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 


7,802,846 

19,457 
58,235 
160,024 
214,482 
215,419 
252,122 
336,568 
352.486 
341,267 
355,434 
320,013 
301,227 
370,567 
399,508 
359.255 
356.254 
392,021 
372,567 
353,552 
316.966 
329.543 
1,288,116 
327,463 


105,248,004 

-735.667 

35,951 

242.541 

524.534 

762,556 

1,132,797 

1.856.385 

2.298.647 

2,564,536 

3.018.483 

3.029,413 

3,153,857 

4,260,947 

4,992.937 

4,849,473 

5,306,012 

6,084,519 

6.148.415 

6.179.735 

5.861,006 

6,413,466 

28,800,684 

8,455,757 


7,313,841 

8,766 
56,090 
150,555 
206,010 
197,997 
224,401 
304,656 
297.660 
289,394 
307,545 
297,515 
274,697 
345,613 
380,640 
339,487 
348,870 
371,726 
359,265 
338,544 
304,483 
320,035 
1,266,915 
322,875 


96,263,948 

108,155 

52,229 

248,256 

544,710 

694,771 

969,605 

1.556.905 

1.778.965 

2.009.533 

2.478.877 

2.599.582 

2.760.046 

3.712,037 

4.487.144 

4.360.367 

4,905.801 

5,481,673 

5,781,030 

5,650,012 

6,317,472 

5,981,359 

26,951,468 

7.823.680 


1,030,641 

•1,634 

•3,997 

•3,965 
•5,948 
•8,897 

•13,717 
23,731 
19,776 
•7.860 
29.510 
24.756 
39.527 
36.520 
58.393 
69,540 
50,191 
87,217 
63,039 
65,221 

334,540 
82,560 


1,087,057 

•1,303 

•2,386 

•412 
•5,710 
•2,848 
•5,913 
10,547 
41,909 

•920 
39,313 
35,169 
37.147 
45.230 
65.355 
71.982 
42.394 
117.831 
87.505 
72.851 
340.831 
58,499 


1,101,555 

12,205 
•4.639 
12,321 
14,258 
26,847 
45,098 
53,190 
89,854 
84,725 
85.841 
48.704 
43.565 
55.625 
42.928 
49,425 
42,471 
51,758 
36,974 
43,556 
37,832 
36,541 
139,213 
43,884 


6,865,521 

81,091 
•-6,544 
10,467 
25,055 
90,544 
156,720 
252,776 
454,556 
486.917 
470.282 
318.412 
308.811 
381,811 
299,729 
407,469 
302,454 
401,674 
210,804 
351,463 
365,364 
283451 
931.336 
280,877 


7,802,846 

19,457 
58.236 
160.024 
214.482 
215,419 
252,122 
336,668 
352,486 
341,267 
355,434 
320.013 
301.227 
370.567 
399,508 
359,255 
366,254 
392,021 
372.657 
353.552 
316.966 
329.643 
1,288,115 
327.463 


104,216,525 


No adjusted gross income 


190 549 


$1 under $1 000 


45,685 


$1 000 under $2 000 


261,109 


$2,000 under $3,000 


559,756 


$3,000 under $4,000 


785,728 


$4,000 under $5,000 


1,132.034 


$5,000 under $5,000 


1.822.530 


$5,000 under $7,000 


2.239,435 


$7 000 under $8 000 


2,507 097 


$8 000 under $9 000 


2 991,068 


$9 000 under $10 000 


2.919 014 


$10 000 under $11 000 


3.108.169 


$1 1 ,000 under $12,000 


4,130.078 


$12,000 under $13,000 


4,824,020 


$13 000 under $14 000 


4 813 065 


$14 000 under $15 000 


5 273 610 


$15,000 under $16 000 


5 955 329 


$16,000 under $17,000 


6,034.228 


$17,000 under $18.000 


6119.307 


$18,000 under $19.000 


5,770.341 


$19,000 under $20,000 

$20 000 under $25 000 


6,337,671 
28 223,536 


$25 000 and over . 


8 163 056 








Returns with one qualifying child-continued 


Size of adjusted 
gross income 


Total 
incomt 


samed 
; 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 


7,802,846 

19,457 
58,236 
160,024 
214,482 
215,419 
252,122 
336,668 
352,486 
341,267 
355,434 
320,013 
301,227 
370,567 
399,508 
359,255 
366,254 
392,021 
372,667 
353.552 
316.966 
329,643 
1,288,116 
327,463 


12,005,739 

30.605 
13872 
84,920 
180,522 
259,665 
381,045 
619,576 
742,447 
768,920 
805,450 
729,607 
581,267 
835,402 
902,401 
754.926 
707,347 
697,732 
603,537 
504,812 
404,212 
377,975 
875,429 
49,571 


2,949,602 

•3,965 

•2,952 

•12,895 

53,411 

89,143 

63,204 

200,545 

238,014 

224,493 

240,451 

299,296 

1,210,996 

310,237 


1,269,031 

•311 

•821 

•3,771 

11.920 

19.424 

21.450 

35.760 

71,747 

92,541 

131,024 

161,574 

671.974 

46,712 


1,116,664 

•956 

•9,774 

27.549 

769.959 

308,326 


798,433 

•58 

•2,389 

4,802 

435,998 

355.186 


1,013,290 

10,755 
•1,741 
•9,469 
12,326 
25,150 
47,132 
55,102 
86,101 
88,670 
81,917 
52,351 
41,829 
59,254 
42,032 
59,458 
41,602 
52,472 
38,014 
50,576 
38,103 
34,768 
82,024 
•2,444 


843,612 

8,869 

•399 

•1,984 

3,804 
14,299 
27,105 
38,540 
74,594 
75,881 
78,957 
50,867 
50,059 
65,384 
47,284 
53,744 
47,733 
54,117 
25,041 
38,244 
28,129 
21,683 
26,333 

•462 


6,497,190 

18.943 
58,022 
160,024 
214,482 
215,410 
252,122 
336,668 
351,522 
341,267 
354,493 
319,047 
300,876 
368,648 
397,601 
345,817 
344,073 
370,434 
361,215 
333,341 
286,487 
283,815 
466,189 
16,693 


9,893,096 


No adjusted gross income 


21 736 


$1 under $1,000 


13 473 


$1,000 under $2,000 


82,936 


$2,000 under $3 000 


176.718 


$3,000 under $4 000 


245.365 


$4,000 under $5,000 


353,940 


$5,000 under $6,000 


580,936 


$6,000 under $7,000 


667,852 


$7,000 under $8,000 


693,039 


$8 000 under $9 000 


726,492 


$9,000 under $10 000 


678,429 


$10,000 under $11, 000 


630,386 


$11,000 under $12,000 


766,247 


$12 000 under $13 000 


843,197 


$13,000 under $14,000 


671,758 


$14,000 under $15,000 


638,164 


$15,000 under $16,000 


602,355 


$16,000 under $17,000 


506.749 


$1 7 000 under $1 8 000 


374 026 


$18 000 under $19 000 


245,059 


$19,000 under $20 000 


194,718 


$20,000 under $25,000 


177,122 




2,397 







Footnotes at end of table 



72 



Individual Returns 1999 



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

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





Returns witti two or more qualifying cfiiidren 


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 




(61) 


(62) 


(63) 


(54) 


(65) 


(55) 


(57) 


(68) 


(59) 


(70) 


Total 


8,233,571 

16,555 
57,848 
105,220 
161,434 
160865 
180,707 
197,258 
245,620 
252.284 
308.236 
450,212 
343,404 
373,360 
329,648 
349.064 
365,000 
347,878 
317.163 
384,471 
352,607 
340,586 
1,422,077 
1.172,072 


129,524,170 

-657,979 

35,840 

161.091 

399.515 

571.498 

822,313 

1,081,043 

1,599,652 

1,896,366 

2.623.296 

4.261.086 

3.592.310 

4,286,940 

4,114,346 

4,726,465 

5.306,779 

5,406.076 

5,228,434 

6,718,198 

6.519,205 

6,643,732 

31,912,214 

32,275,751 


7,717,197 

11,665 
55,413 
97,201 
152,359 
156,105 
168,219 
192,618 
235,091 
227.313 
266,955 
348,757 
317,836 
339.337 
305.519 
322.638 
345.846 
331.530 
306,719 
364,947 
332,637 
329.982 
1.370.725 
1.137,784 


116,277,415 

159,385 

54,885 

147,946 

358,698 

586,998 

723,305 

972,557 

1,538,000 

1,549,634 

2,079,826 

2,927,641 

3,134.782 

3,666,038 

3,657,649 

4,043,955 

4,669,766 

4,828,588 

4.830,483 

6,024.614 

5.860.188 

6.070.480 

29.058.912 

29,333.084 


1,181.559 

•1.821 
•1.983 
•1.983 
•4.314 
•1,983 
•3,905 
•4,953 
•5,834 
•13,747 
18.739 
26,032 
26,716 
29,420 
30,696 
42,397 
54.324 
30.671 
52.442 
80.890 
60.305 
77,142 
339,789 
271.474 


1,285,439 

•2,548 

•20 

•2 

•724 

•15,043 

•2,432 

•11,089 

•47,398 

•4,168 

5,687 

12,516 

11.896 

11.885 

30.647 

35,642 

63,076 

44.689 

50.629 

93.548 

97.502 

54.649 

429.152 

260,497 


1,362,935 

11.227 
•5.333 
8.019 
20.812 
14,192 
24,167 
20,023 
35,671 
50,380 
71,521 
160.158 
61,575 
66.907 
45.515 
57,123 
57,106 
58,035 
42,950 
58,951 
39,245 
45,595 
218,222 
189,988 


11,081,788 

19.343 

•-2,362 

12,282 

42,001 

42.902 

80,777 

69.458 

98.202 

299,704 

515,980 

1,235,428 

422.274 

514.181 

374.612 

517,039 

479,046 

434,957 

271,969 

543,694 

492,152 

462.935 

2,268.076 

1,886,136 


8.233,571 

16,555 
57.848 
105.220 
161,434 
160,865 
180,707 
197,258 
245.620 
252,284 
308.235 
450,212 
343,404 
373,360 
329,648 
349,064 
365.000 
347.878 
317.163 
384,471 
352,607 
340,585 
1,422,077 
1,172,072 


128.644,642 

181.276 
52 543 


No adjusted gross income 
$1 under $1 000 


$1,000 under $2.000 


160 230 


$2,000 under $3.000 


401,424 
644,943 


$3,000 under $4,000 

$4,000 under $5,000 


$5,000 under $6,000 

$6 000 under $7 000 


1,053,104 
1,683,600 
1.853,506 


$7,000 under $8.000 


$8,000 under $9.000 


$9,000 under $10,000 




$10,000 under $11 000 




$11 000 under $12 000 


4 192 104 


$12,000 under $13.000 


4 062 908 


$13,000 under $14.000 


4,596.537 
5.211.889 
5.308.234 
5,153.081 
6.661.856 
6 449 842 


$14,000 under $15.000 


$15,000 under $16.000 

$16 000 under $17 000 


$17 000 under $18 000 . . 


$18 000 under $19 000 


$19,000 under $20,000 


5,588,054 


$20,000 under $25,000 


$25,000 and over 


31.479.717 




Returns with two or more 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 




(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


Total 


8,233,571 

16.555 
57.848 
105,220 
161,434 
160,865 
180,707 
197,258 
245,620 
252,284 
308,236 
450,212 
343,404 
373,360 
329,648 
349,064 
365,000 
347,876 
317.163 
384,471 
352,607 
340,586 
1.422,077 
1.172.072 


19,250,839 

35,269 

21,005 

64,077 

160,652 

232,394 

322,562 

418.784 

624.277 

739.490 

1.020,821 

1,632.949 

1.277.493 

1,393,908 

1,232,547 

1,223,562 

1,201,285 

1 ,066,687 

918,522 

1,025,795 

871,510 

772,451 

2,311,558 

683,240 


1,517,016 

"2,016 

•5,980 

•1,983 

•4,985 

•1.983 

•2.981 

•16.828 

•16,772 

•10,869 

18,832 

66,130 

53,536 

523,785 

790,338 


581,338 

"208 

•1.347 

•286 

•2.957 

•309 

•2.342 

•1.091 

•2.947 

•2,423 

9,672 

18,687 

21,714 

235,892 

281,463 


459,058 

21,700 
437,358 


266,675 

7,670 
259.006 


1,395,088 

9,289 
•2,086 
8,019 
24,358 
13.226 
27.105 
20.052 
30.571 
51,412 
75,488 
155,318 
69,480 
77,483 
51,618 
57,464 
65,028 
64,881 
39,213 
69,904 
41,203 
53,239 
229,229 
157,320 


1,382,108 

7,836 

•1,712 

1,938 

7,299 

7,607 

12.301 

10.754 

23.107 

46.148 

80.874 

192,359 

66,770 

87,485 

60,360 

85,699 

74.877 

74.228 

47,465 

85,911 

55,282 

51,244 

214,845 

65.006 


7,513,956 

15,320 
57,848 
104,534 
161,434 
160,857 
180,707 
197,258 
245.520 
252.284 
308.236 
450,212 
341,449 
373,350 
329.441 
348.081 
365,000 
343.830 
314.697 
375,117 
330,788 
324,168 
1,294,377 
639.338 


17,287.392 

27 433 


No adjusted gross income 


$1 under $1 .000 


19 292 


$1 000 under $2 000 


62.139 
1 53 353 


$2 000 under $3 000 


$3 000 under $4 000 


224 787 


$4 000 under $5 000 


310 261 


$5 000 under $6 000 


408 030 


$6,000 under $7,000 


601 171 


$7,000 under $8,000 


693 134 


$8,000 under $9,000 


939,947 
1,439,243 
1,210,438 
1,303.466 
1 171 877 


$9,000 under $10000 


$10,000 under $11,000 

$11,000 under$12,000 

$12,000 under $13 000 


$13,000 under $14 000 


1 135 522 


$14,000 under $15 000 


1 125 317 


$15,000 under $16,000 

$16 000 under $17 000 


989,511 
868,634 
930 211 


$17,000 under $18 000 


$18,000 under $19,000 


786 541 


$19 000 under $20 000 


689 492 


$20 000 under $25 000 . 


1 860 821 


$25,000 and over 


336 771 







" Estimate should be used witti 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 1999 



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74 



Individual Returns 1999 



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(Dtoootnoo^ointpoocTiCM'^tD 
T-rotDOintD(J>OTcoo^inro 



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lo inr^oi^*-tO'nO'-OT-inoin 
o cOT-T-cooDO'-tocn'trr-T-o^r 
T^rsjo^TcDOir^cocMT-coajr^^ 
io r-' isi to to to to ^ oo CO in co 



^ Tj-incMCDcoinini-coinincMtDO 

CM (D'>-a)'^(D'>-CnT-OtT>COOtDO 
O'l-CMOCMTlDOtOCn-VOin-r-tO 
-W cm" co' co' h-" oo' iri f^" p* * * CM* * ' 
Ml CO «- 





S 


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T 

^ 


S 


to (N 


680 

687 

1,434 

1,476 

3,441 

2,432 

3,185 

1,136 

239 

149 



iTTf-cMincDOcnh'tnino 

■g-cotDcoincncootDCMf^ 

■ cntD — — — - — __^ 



to to to 
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to' o T-' co' '-' ai t' 1-' in' i 

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CM cm" cm co' co' id' cm' T-' 



mOT'^inor^CMO) 'o 

CMtOCMI^pr^CMp CM 



(M ^ 



u> cn^-T'CtDr^tOintDOCMincMco 

CM coocMOcnf-inypcotoin'^tot- 

tA tDT-intMtOT-^C)inoooo(Oinoi 

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rMinoojoicMOtMincDoio 
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to T-' 00* T-' to' co' co' r^' oo' •-" cm" ■*r" cm' ■^" to' 

lA f0^aiT-incncMT-oocM»-5rstoo 

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to 


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o o o o 

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Basic Tables 1999 



75 



E 
o 
u 



(0 

w 

o 

o 

■a 
o 

M 

3 

< 



a> 

N 

oT 

E 
o 
u 



v> 
w 
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w 

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0) 

re 



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r 


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c 


0) 


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m 


3 


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0) 


tS 


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E 






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CO 


% 


a> 


0) 






A 


.s 











(M 


(D 




OO 


in 


CO 




r-- 


CO 


CO 




CO 


CD 


o 








CO 


f^ 




CM 


CD 


CD 




r- 




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CD 








CD 


Ol 


to 


■n- 




oo 


CD 


O 












o 


ri- 


If 


CO 


C) 


TT 




Tj- 


■n 




S 


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CO 








CD 




'q^ 




h- 


^ 


^ 






rv. 








h^ 


c\ 


in 


■^ 






CM V 








r- 


in 




CM 




CM 




in 




S. 


CD 


CO 


CM 


CN 






s 


o 




m 


■^ 


in 


1^ 


r- 




a 


in 












GO 






CO 


T ■^ 






o> 


O) 


r-^ 


^ 




CO 


in 






TT 


r^" 


CD 




CN 


(M 






CO 


01 






CD 




CO 


Ol 


in 


cc 


f^ 


1^ 




tn 


in 


o 


00 


o 


CD 


CD 


tn' to" 










M 


CO 


r— 




CO 


CO 


M" 




CO 


CM 


in 


Ifl 


Tj- 


CN 






CO 


■n- 


CD 




CO 


oo 




Ol 


o 




CO 


CD 






cr 


■T 






TT 


in 


CO CN 










CN 




<T> 




CD 




CD 


CO 


T 


CO 


CN 


CM 




CO 














00 


cn 












CO 




^ 


to 


CN 


CN 














ro 










CM 








CO 


CO 


CO' 








t* 














CN 


in 








n 






CN 




















8 






CM 


























































































































































"So" 

w c " 




U> 


j^ 


in 


CO 


CO 


in 


CO 


o 


CD 


T 


CN 


00 


CO 


CO 






CD 


f^ 


TT 


CM 


in 


CM 


cn 


r- 


•V 


M 


r^ 


CM 


o 


T 


lO 


O 


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m 


CO 


CD 


CM CD 








f 


n 


o> 


in 


T 


^ 


(D 


CD 


CO 


CM 


CO 


CO 


o 


CO 








in 


h- 


CD 


r- 




TT 


co 






CO 


CM 


in 


TT 


o 


CD 


CM 


IT 


cr 


cc 


in CD 




Q. 




a 


CM 


in 


CO 


o 


CM 


■V 


O 


in 


m 


CD 


CM 


■<T 


U) 








TT 


CO 


00 


CO 


T 


tn 


h- 


o 




CN 


r^ 


tn 


r- 


OO 


Ol 


Ol 








Ol tD 






S^ 




CO 


Tf 


(D 




CD 


CD 


CN 


CO 


in 


in 


TT 


TT 








o 


in 






CN 


O 


to 


r- 


CM 


IT 


OO 


2 


00 


CD 


CO 


in 


CD 


CD 


s 


Ci 


Di s 






^ T ^ 








ra 


r- 


CN 




CO 




to 


CM 




o 


in 








(D 




§ 


CM 


CD 


tr 


8 




in 


OO 




o 


CM 


CO 


oo 


cn 


in 


■^ 


o 


CO 


ID tD 




O 


:f s if^ 






ID 


CM 


CO 


r- 


s 


S 


r- 


if 


O 


■^ 




CO 








in 


CN 


Ol 


CO 




CN 




U! 


CD 




o 






CO 


in 




T 


tn 


to CO 




T3 


< O Q) 




a 




CD 


■^ 


o 


oo 


CD 


TT 


CD 


co' 


o 


■V 


CM 


uf 








CD 


CO 


CN 


CD 


t: 


Ol 


CO 




f:; 




to 


CO 


CD 


in 


CO 


T 


CN 


CM 








C 


&> - 




^ 






(O 




CM 


CN 


in 


in 


o 


CM 






CO 












CO 


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CD 








CO 






CO 
























M 


























CN 
























































oo 


CO 




c 


s 


CM 


CO 


01 


CM 


01 


in 


CI 




CO ■ 








01 


■^ 


^ 








CM 


■<T 


r- 


CO 




■^ 


CM 


in 


03 


r- 


o 


D:: 


o 


9 '- 










o 








<Ti 




in 




CM 


T 


CD 


<n 






o 


■^ 


CO 


■^ 


CM 


CO 


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h- 




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o 


CD 


CJ 




CO 


N- 


Ol 


cs 


cn 


CO 


2 Ci 












in 




If 


^ 


in 


O 


Ol 


CN 


o 


CO 


CD 


CN 


o 






■T 


CD 


cn 




to 


CM 




in 




^ 


tn 


CD 


Ol 


CN 


■^ 








r- 


T 


CO CO 






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r- 


cc 


r-- 


cs 


CO 




C7) 


in 


lO 


in 




r-~ 




tT 


CO~ 








n 


in 


CO 






CN 




to 


h- 




CO 


CO 


in 


cn 


CO 


CN 




CM 


O 


iri 






!r 




r«- 


o> 


CD 


o 






03 




CD 


CM 


^ 


CO 




CO 






OD 


in 


r- 


■^ 


■^ 




CO 


CN 




CD 


cn 


TT 


CO 


2 


■<T 


■^ 


CO 


CD 


■^ 










0) 

n 

E 




(O 


r-j 


£o 






cs 


CD 


If 


cs 


r^ 


CN 






Cs| 








CD 


■V 


Ol 


O 


CD 


CN 






00 


CM 


CO 


CD 


CO 


CN 




















^ 






CM 




















•ft* 
























■^ 






CsJ 


















<D 








o 


tD 




o 


^ 


Ol 




in 


o 




CD 


CD 




lO • 




CD 


CO 


r^ 




TT 


r^ 


CD 


(O 


CO 




cn 


'T 


in 


CM 


r- 


cn 


in 


o 


lO 


to 


CD 


CM O 






1 






ID 






CD 


in 


O 


CD 




co 




Ol 




CO 




CD 




CN 


r- 


CD 


CM 


to 


■^ 


CO 


o 


CO 


tn 


TT 




G 


CO 


2 


in 


2 


<e 


CM 


j; ^ 








5 


O) 


CM 


CO 




Ol 


o 


in 


in 


in 


CO 


CO 


00 






CD 


O 




r- 


CD 


in 


O 


O 






r 


r- 


r- 


O 


o 


CM 


o 


CM 


tn 


to 


p- 


O tD 






CD 


a 


o 


CM 


en 




c 




Ol 


CO 


o' 


cr 




tT 


co' 




CO 


CO 






O 


CO 


CD 




CM 


00 


CM 


o 






CO 


r- 


CO 


TT 




Ol 




tD" O* 










CO 


r- 


CO 


Ol 








8 


CN 


CO 






Ol 


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TT 


CD 


« 




CO 


CO 


to 




CD 


■^ 


O) 




CD 


a 


o 


TT 


cn 


O 


in 


tn 


CM 


T- CO 


o 








u> 






CD 




c 




in 


CD 


c 






h- 






CD 




If 


CO 


CD 












h- 


in 


CM 
















D) 




ro 




o 














CM 












(D' 
























es 
























■a 




^ 














































































3 


8 


1 is 




o> 




in 


CO 


r*- 


^ 


o 


00 


CD 


in 


CO 


g 




<n 




o 


CD 


in 


Ol 




in 


CM 




CO 


IS 


in 


en 




If) 


o 


in 






s 


s 


CM 


CM T- 




£1 




o 




CO 


s 


CD 


■Ij- 


CN 


o 


o 


00 


cr 


CD 


r* 




iFl 




CD 


CO 




CO 






CM 


00 


OO 




CD 


a 


Ol 


o 


CO 


CO 


un 03 


O) 


Q. 




OC 


O) 


CM 


r^ 


(N 


r- 


Ol 


00 


^ 






CO 


o 




CD 


h- 


Ol 


in 








CD 


TT 


r— 


(s 


CD 




in 




(D 


CO 


in 


TT 


to 


Cs 


TT 03 


iS 


in 


a> 


CO 


in 


o 


(D 


CO 


CO 


cn 


■q- 


co" 


CN 


OO 


TT 


oo" 




to 


in 


CD 


o 




CM 


01 


TT 


■^ 


CM 


h- 


CO 


i 


£ 


t; 


^ 






CD 


CM 


ip 


cn tt" 




lO 


■^ W tn 




en 


c\ 


^ 


CO 


CO 


CM 


TJ- 


o 




CD 


CD 


CD 




00 










CD 


Ol 


in 


(D 


cn 


tD 


a 


(M 




CO 


CO 


to 


o 


tD 




CM 


CM 




0) 








e> 


r^ 


S 


CM 


[^ 


CS 


r* 


CO 


CD 


CM 




h- 


•^ 


U) 






01 




fi- 


■^ 


CD 


OO 


CN 


ID 




e 


r>- 




if 


CD 


tD 


a 


rr 


03 


cn 


CD 


in CO 




CD 

3 


< S O 




CD 


TT 


a> 


^ 


m 


r^ 


in 


01 


CD 


CM 


CD 


CO 


r- 


o" 




^ 


T 


in 


OO 


cs 


o 


CD 


oo 


CM 


in 


u 


V 


O) 


CD 


CD 


■^ 


CO 


CO 




CM 






ai 
a 


D) 




s 




CM 


CM 


CO 


CO 


CO 


CD 


-q- 


in 








CM 

CN 






CN 






in 


T 










I- 




CN 




















ra 

Q) 




E 




o 


oo 


CD 


CO 


^ 


o 


CO 


TJ 


o 


(D 


CD 




Ol 


h- ' 




CN 


CO 






in 


Ol 


CO 


CO 


TT 


s 


CO 


in 


r>- 


in 


CO 


T 


CO 


CO 


CO 


TT 


CN 


CO r- 








s 


tr 




ft 




oo 


CO 


(D 


T] 


r^ 




2 


CD 


S 




CD 


CO 


Ol 


■fl 


03 


CO 


CN 


r- 


CO 


Ol 


CO 


o 


CN 


CD 


CM 


CM 


T! 


in 


CO 


r 


r- T- 


§ 








c 




CO 


CD 


CO 


CO 


■^ 


Csl 


OD 


oo 






s 


CO 






cn 


in 




OO 


CD 




CO 


CD 


Ol 


h- 


in 


CN 


CO 


in 




Ol 




o 


TT 




T- O 




o 


■^ 


CD 


in 


in 








cn 




O 


CD" 


CD 


CD 


CS 


o" 






CN 


CD 


CD 




in 


CO 




CM 


CD 


a 


•^i 


G 


CO 


r- 




o 


o 




h- 


r^ 


TT cm" 








(s. 


ir 


o 


g 




If 


CT) 




in 


r-^ 


o 


CM 




o 






CO 


o 








CO 


(D 


CN 




c 


m 


o 


5 


CD 






o 


^ 


^ 






75 




E 

■z. 




K 


'd- 


CO 


c 


CD 


CM 




o 


CO 








lO 




C 


TT 


r-. 


to 


in 


CD 


r- 








u 


■c 




to 




















U) 




CO 


<N 


CM 






CN 












(D" 
























1^ 




to 






















s 























































































en 

CO 


SI !S 


in 


s 


O 


In 


r>~ 


% 


cn 

TJ- 


8 




% 


% s 


CO 


3 


h- 


CM 


Ol 

in 


CD 


CM 

a 


CO 

in 


Si 


O 


S; 


ti 


s 


3 


s 


CM 


S 


s 


TT 


to 
to 


a 


? 


§ S 








^ 


CD 


CO 


CO 


CD 


CS 


Ul 


CD 


CD 


CN 






CO 




s 




a 


CO 


CM 


Ol 


CD 


h- 


CM 




O 


e> 


CM 


to 




(0 


TT 


CO 


OQ 


CM 


ID 


CM in 






c 






(N 




CO 


TT 


r- 


3 


in 


CO 


H' 


CD 


^ 




co" CD 


CD 




CD 


CD 


1^ 




in 


o 


Ol 




r^ 


r 


f^ 




h- 




■^ 


■^ 


oo 


^ 


a 


CM 


TT to' 








c 


tD 




O) 


Tj 


^ 


CD 


CD 


o 




(N 


CO 


■V OO 


* 


TT 




^ 


CM 


CM 


o 


CD 


3 


CN 


r-' 




s 


CO 


03 


o 






00 


tN 


h- 










Tl 


^ 




CM 


^ 


T 


Ol 


CD 


■^ 


(N 


S 


CN 


If 








h- 


CD 


CD 


CO 


TT 


CO 




CO 


-^ 


to 


Ol 






t: 




tD 


tn 




o in 






^ 




r- 






in 


cn 


CO 


CD 


CD 


CO 


co' 




CM 


01 


o" 










CM 




CO 


O 




in 


to 


CO 






■^ 


CD 


a 




r-j 


cn 


CO 


CD 


cm" h-" 










r^ 














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CD 


C£ 


r>- 


(SI 


















r- 


CO 



















CN 




CO 




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^ 




00 


















^ 






co 


CD 






















to 






























■D 1 




^ 




00 


oo 


in 


^ 


S 


3 


^ 


in 




ifl 


T 


CM OO 


CD 


CD 


to 




CD 


o 


CD 




O 


CM 


CM 


s 


(0 




in 






CM 


CO 




o 


CD 


CD CM 








o 


3 


Ol 


s 


o 


^ 


CO 


TT 




CO 


CO 


o o 


in 


CN 


CO 




CM 


CO 


to 


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Basic Tables 1999 



77 



(0 
(A 
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80 



Individual Returns 1999 



s 


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CO 


CO 


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CO 


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CO 


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to in CO to to 

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fVI 




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to 


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tn 






T 


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if) 


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cn 


m 




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tn 


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TT 


CN 








1- 




TT 


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to 


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r^ 


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cn 


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cn 


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1^ 


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to 


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CM 


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2 


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in 
to 


CO 
O) 

to 



o in •- CM 

h- o CN ^ 

■^ CO f^ tJ> 

o ^' ^' ^' 

■^ 10 to t^ 



en o in to oo 

CM to •q' CD ^- 

'7 to to in oo 



OJ CO O CO CO 

O tD to to T 

en CO •- ID o 

in" co' o" oo' P-" 

1- in in CM tJJ 

•^ r- ^ >- 



CO 


CO 

o 
m 


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o 


CM 


<D 


CO 


CO 

s 


GO 


sg 


s 


s 


o 


g 


CM 

to 


CM 

CD 


o 
oo 


CO 
CO 


in 


o 

00 


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CN 


CD 


5R 




s 


S; 



—^ lU 

< i 

« a, 

— I 

« = 



oo ooooo oooo 



8 8 8 8 8 8 8 

P m' o iri o o" o in 
O'-CM tNco^mr- 



8 8 



o o o o o 



8 8 8 



8 8 



O O 

8 8 



m vi V* o S 



E I- 



7D -O XJ X> XI 



OOOOO 



t ?888 88888 8 



OOOO 



in o o o in 
cN CO ■v in r- 
yj t» te t» «» 



■D -D TD T) TJ 



OOOOO 



O O g 

o o P. 

o o o 

8" 8 8 



V* V* m o 



888 88888 8 



o in o o o 



in o o o 



o tn o o o 



in o o o 



Basic Tables 1999 



81 



■^ CD O in CM 

m n CO CD CD 
"^ r- un Lo in 



inrsiTi-o ■^forrcsioi 
r-cDCsiCDin T-(Dn(NO 
cort-^oj-^ oot-cdcno 





r- 


in 


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CO 


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CD 


en 



CD T ■q- r- ■v 

n CD in r^ r- 

CO o o m r^ 

o' CM cd' cm' ■>-' ai o 



r- in o CM 

CD T- O CO 



lO CO r- o cvj 

OJ CD CD CO Q 

CO CO ■^ o o 

T-^ CO o' co" t" 

T- r^ r- r*j CM 



CO 

5 


<7) 

in 

CO 


CM 


in 

CM 
O 


in 

in 


CD 


CO 
CM 


a 


CO 
CO 


CO 


s 


in 


r- 


r 


jr 


r^j 


U^ 


CO 


o> 


o 


r— 


o 


a 


s 



r^ CD CD 1^ r- CO 35 
in ID o CM CO en o 



■»- ■^ CO CO 



in 


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CO CO 


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8 


CD 


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CM ■«- OD 1- 

O O? CO O) 

oo' co" gi ai 

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en -.- 

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(D Oi t:^ -^ 

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o o o o 



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Individual Returns 1999 



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888 88888 

° in o' in o o o" in 



T3 "O T3 T) T3 



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888 88888 8 



8 8" 8 



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888 88888 

P iri o' in o o' o" in' 

O'-CM CMCOTmr- 

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*/»«*««» 



Basic Tables 1999 



83 



















(C CO CM 


CO CD »- 


(NcD-^r-cD -^r-cocnoi o> r^ cn 


O T- 


tc 


C^ 


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in" t" h-" o' ■^' in id' cn r-' i- 


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h-" o ■>- 


o cn" o" in CO" cc 


■^" 1- 


cm" in to 


to" r-' 
















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to TT 


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T- CN ■^ 










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a. 


16 

1— 










































































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E 

- 8 ,. 

1 's ^ ^ 

UJ " rr O 

. J !:i z 



Basic Tables 1999 



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 tfie highest marginal rale at which tax was computed 



Number of 
returns 



Adjusted 

gross income 

less deficit 



f^odified taxable income 



At marginal rate 



Tax generated 



At marginal rate 



Income tax after credits 



As a percentage of 



Adjusted 
gross income 



Modified 
taxable income 



(1) 



(2) 



All returns 
All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39.6percent 

Form 8615 

Joint returns and returns 

of survivina spouses 

All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39 6 percent 

Form 8515 

Separate returns of 

married 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 

Returns of heads 

of households 

All tax rates 

10 percent 

15 percent (Form 881 4) 

15 percent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39 6 percent 

Form 8615 

Returns of single persons 

All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

396percent 

Form 8615 



J2L 



(4) 



(5) 



(6) 



JZL 



JSL 



102,831,402 

1.120,497 

12,571 

68,117,909 

1.240,705 

56.361 

72.526 

25,912,056 

3.451,039 

1.408,684 

864,129 

574,924 



44,630,790 

252.848 

6.851 

24,884.637 

709,660 

36.993 

42,313 

14.892,353 

1.982.312 

1.099,679 

723,143 



2,108,319 

•5,096 

■899 

1,231,972 

28,008 

•21 

•3 

683,933 

89,942 

35,836 

32,608 



11,973.216 

33.671 

•3,856 

10,580.163 

38,004 

2,196 

•944 

1.196,825 

71,925 

30,253 

15,368 



44,119,077 

828,880 

•956 

31.421.136 

465,034 

17,150 

29,267 

9.138,945 

1.306,860 

242,915 

93,010 

574,924 



5,747,279,314 

14,312,428 

10,669 

1,855,062,752 

170,817,162 

9,893,890 

7,014,510 

1.917.425.519 

499.666.715 

374.055,701 

894,589,334 

4,420,534 



3,885,330,257 

7,279,369 

-33,759 

1.007,913,897 

118,035.803 

7.375.980 

4.833.363 

1,349,555,636 

340,318,388 

302,400,819 

747,549,851 



101,325,309 

•114.502 

•-2.962 

25.483.253 

5.002.285 

•58.430 

•66.402 

30,714,237 

7,313,227 

4.851,579 

27,724,345 



388,840,679 

721,170 

•38.579 

269.982.878 

4.372.207 

388.373 

•79.857 

79,438,127 

10,550,481 

7,752,563 

15,406,433 



1,371,783,070 

6,197,387 

•8,810 

551,582,714 

43,405,867 

2.071,108 

2,034,877 

457,717,618 

141.384.618 

59.050.740 

103.808.695 

4.420.634 



4,136,344,070 

4.374,752 

13.778 

995.492.153 

132.403.115 

8.374,445 

5.524,495 

1,442,198,308 

409,159,931 

322,090,723 

311,694,117 

4,018,242 



2,854,657,499 

1,992,855 

6,246 

540,641,342 

91,545,756 

6,219,320 

3,709,627 

998,150,629 

274,806.036 

259.223.050 

678.362.628 



75,947,118 

•15,959 

•2,129 

14,289,351 

3,952,523 

•51,137 

•50,667 

22,774,385 

5,924.845 

4.161.902 

24,724.120 



214,439,567 

226,771 

•4,734 

122,566,988 

3,393,850 

343,074 

•67.960 

58.504.820 

8.641,238 

6.784,151 

13.905.982 



991,299,886 

2,139,167 

•569 

318,994,472 

33,510,885 

1.750,914 

1,596,242 

362,768,474 

119,787,812 

51,921,621 

94,701.387 

4,018.242 



1,930,732,034 

4.374,110 

13,778 

978,609.551 

87.969.487 

1,818.957 

475.892 

303.460,351 

71,168,473 

64,954,358 

414,494,152 

3,392,914 



1,235,487,530 

1,992,224 

5.245 

530.667.146 

60,998.759 

1.280.705 

317.274 

202.558.951 

42.111,787 

50,745.494 

344.808,934 



38,544,159 

•15,959 

•2.129 

14,178.839 

3,349.953 

•23.138 

•11.438 

5,897,018 

891,457 

724,462 

13.449.755 



146,403,476 

225,771 

•4,734 

121,658,297 

2,081,549 

98,579 

•333 

12.407,794 

1.550.821 

1.491.217 

6,873.381 



510,296,869 

2,139.155 

•559 

312,095,258 

21.539.217 

416.535 

145,847 

82.595,579 

25.614,408 

11.993.195 

49362.081 

3,392.914 



906,396,888 

437,556 

2,066 

148,584,761 

23,545,821 

1,560,773 

1,120,135 

276.780.570 

97,612.203 

87.105.775 

268.552.002 

995.214 



649,882,807 

199,333 

937 

80,500,521 

16,333,515 

1,228,586 

745,759 

191.975.989 

55.050.095 

69.613.957 

224.134.015 



17,861,423 

•1.596 

•319 

2.137,966 

748,970 

•11.351 

•12.345 

4.383.794 

1,408.437 

1,104,756 

8,051,879 



38,459,826 

22,680 

V10 

18.340.967 

585.799 

69.755 

•12.454 

10.872,703 

2,089,300 

1,860,313 

4,505,133 



200,192,832 

213,958 

•100 

47.505.208 

5.877.537 

351.050 

349,576 
59,548,084 
29,064,370 
14,526,751 
31,760,976 

995,214 



460,855,417 

437,411 

2,066 

146.791,433 

17.593.897 

454.739 

133.250 

84,968.898 

22.062.227 

23,383.572 

164,139.684 

888.240 



316,992,875 

199,222 

937 

79,500,072 

12,199,752 

320,176 

88,837 

56.716,509 

13,054,654 

18.268.378 

135,544,338 



10,322,148 

1,596 

319 

2.125.826 

669.993 

5.785 

3,203 

1,651,155 

276.352 

250,805 

5,326,103 



25,928,314 

22.677 

VI 

18,250,245 

416,310 

24,645 

•93 

3.474,182 

480.755 

536.838 

2,721.859 



107,612,082 

213,916 

•100 

45,814,290 

4,307,843 

104,134 

41,117 

23.127,042 

8.250,465 

4.317.550 

19,547,384 

886,240 



870,912,952 

372,950 

13 

127,157,803 

23,135,154 

1,549,721 

1,114,938 

268,931,581 

97,119,022 

85,279.042 

264.227,693 

925.035 



625,130,103 

158.832 

13 

57,504,526 

15,992,169 

1,218,327 

741,614 

185,051.922 

64,695,101 

68,933,508 

220,833,991 



17,276,753 

•1,557 

1 ,939,855 

735,949 

•11,270 

•12,125 

4.278,948 

1,402,452 

1,073,139 

7,821,458 



31,300.427 

17.424 

11,774,967 

573,545 

69,667 

•12,453 

10,450,009 

2.080,849 

1,828,033 

4.493,478 



197,205,668 

195,136 

45,938,366 

6,833,491 

350,457 

348,745 

59,150,701 

28.940.620 

14,444.362 

31.078.766 

925.035 



15.2 

26 
1 
69 
13.5 
16.7 
159 
140 
19.4 
23 1 
29 5 
20 9 



16.1 

2,2 

(X) 

57 

135 

15.5 

15,3 

13.7 

190 

228 

29,5 

(X) 



17.1 

14 

(X) 

76 

147 

193 

183 

13 9 

192 

22.1 

28.2 

(X) 



8.0 

24 

(X) 

44 

13,1 

17,9 

15.6 

13.2 

19,5 

23,5 

29,2 

(X) 

14.4 

3 1 
(X) 
8.3 
134 
16.9 
17.1 
15.1 
20 5 
24 5 
299 
209 



21.1 

8.5 
0.1 
128 
175 
19.7 
20.2 
18.6 
23.7 
258 
32 6 
23 



21.9 

8.0 
02 
12.5 
17,5 
19.5 
20.0 
18.5 
23.5 
266 
32.6 
(X) 



22.7 

98 
(X) 
136 
186 
22.0 
23.9 
18.8 
237 
258 
31,6 
(X) 



14.6 

77 

(X) 

9.6 

169 

203 

18,3 

17,9 

24,1 

26,9 

32,3 

(X) 

19.9 

91 
(X) 
144 
174 
199 
20.6 
19.1 
24.2 
27,8 
32 8 
23.0 



(X) Percentage not computed 

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

NOTE: Detail may not add to totals because of rounding. 



86 



Individual Returns 1999 



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 ttiousands of dollars) 


























Number of 

returns witfi 

modified 


Taxable 
income 


Modified 
taxable 


Tax 
generated 


Tax generated at specific rate 




1 percent 


15 percent (from Form 8814) 


Size of adjusted gross inconni 


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 


102,831.402 

817.976 


4,136,119,648 

454.042 


4,136,344,070 


906,396,888 


9,308,031 

523,760 


36,755,463 

249,969 


3,675,993 

25,021 


293.426 

2.559 


237,011 

4.620 


35,556 

693 


Under $2.000 


460,299 


59,862 


$2,000 under $4,000 


751.744 


1,153.732 


1,152,230 


177,426 


462.492 


450,235 


45,028 


•955 


•659 


•100 


$4,000 under $6,000 , 


1.728.146 


2.102.481 


2,111,687 


320,742 


291.215 


391,761 


39192 


•956 


•1.338 


•201 


$6,000 under $8,000 


2.203,558 


4.047.221 


4,055,119 


604,216 


215.209 


345,675 


34,680 


•956 


•669 


•100 


$8,000 under $10,000 


3.128.860 


7.862,311 


7,863,007 


1,174,397 


244.546 


425,003 


42,510 


"957 


"669 


"100 


$10,000 under $12,000, , 


2,953.753 


11.915.519 


11,938,389 


1,785,850 


255.985 


492,746 


49,294 


•• 


" 


" 


$12,000 under $14,000 


3,635.610 


17.260,961 


17,260,871 


2,568,455 


250.892 


504,255 


50,435 








$14,000 under $16,000 


4,178.813 


23.465.046 


23,467,807 


3,493,385 


332.531 


750,224 


76,046 


•2,878 


•2.839 


•425 


$16,000 under $18,000 


4.294,103 


29.739.567 


29,741,993 


4,431,137 


310.775 


755,765 


75,695 


•1,912 


•2,007 


•301 


$18,000 under $20,000 


4,117,111 


34.280.105 


34,282,951 


5.103,289 


342.830 


885,879 


88,604 


•1.935 


•2,709 


•406 


$20,000 under $25,000 


9,659,573 


109.880.452 


109,877,198 


16,387,198 


796.697 


2,273,586 


227,401 


•2.509 


•2,415 


•362 


$25,000 under $30,000 


8,268,020 


130,116.151 


130,118,463 


19,423,544 


767.647 


2,354,068 


235,466 


•2.805 


•2,385 


•358 


$30,000 under $40,000 


13,203325 


284.989.844 


285,017,826 


43.791,880 


1.270.395 


5,007,175 


500,767 


16.961 


12,530 


1.878 


$40,000 under $60,000 


9,837,453 


290.993.509 


291,085,131 


47,302.087 


999.639 


4,136,318 


413,563 


22.672 


16.074 


2.412 


$50,000 under $75,000 


16.721.867 


711.037,056 


711,086,624 


121,088,117 


1.660.684 


8,704,725 


870,545 


44,804 


28.968 


4.345 


$75,000 under $100,000 


7.807.557 


491,122,090 


491,134,013 


95,519461 


321.609 


3,768,958 


376,919 


53,935 


45,424 


6.816 


$100,000 under $200,000 


7.096.691 


721,988,211 


721,968,296 


153,017,678 


187.913 


3,285,687 


328,680 


85,734 


69.825 


10.477 


$200,000 under $500,000 


1.874.756 


463,540,868 


463,617,563 


129,540,267 


49.978 


1,205,187 


120,521 


36,486 


30.788 


4,618 


$500,000 under $1 .000.000 


347.735 


209,906.906 


209,896,512 


66,895,951 


11.755 


355,822 


35,582 


8,915 


7.823 


1.173 


$1,000,000 or more 


204.751 


590.263.576 


590,177,972 


183,711,745 


11.380 


399,422 


39,942 


5,495 


5.255 


788 






Tax generated at specific rate 






15 percent 


20 percent 


25 percent 


Size of adjusted gross income 


Number 


Income 


Tax 


N 


umber 




ncome 




Tax 


Number 


Income 


Tax 




of 


taxed 


generated 




of 




taxed 




generated 


of 


taxed 


genciated 




returns 


at rate 


at rate 


n 


turns 




at rate 




at rate 


returns 


at rate 


at rate 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total 


101,226,284 


2,169,776,648 


323,966,497 

24,562 


10, 


444,816 


399 034 fl37 


79 flOS 966 


471,976 


9,283.219 


2,320.866 


Under S2. 000 


403.512 


163,749 
















$2,000 under $4,000 


484,060 


399,265 


59,890 
















- 


- 


$4,000 under $5,000 


1,620,218 


1,413,251 


211,989 
















. 


- 


$6,000 under $8,000 


2,139,757 


3,524,974 


528,746 
















- 


- 


$6,000 under $10,000 


3,034,038 


7,224,201 


1,083,630 
















_ 


. 


$10,000 under $12,000 


2,886,316 


11,220,213 


1,583,032 




















$12,000 under $14,000 


3,589,544 


16,691,247 


2,503,687 




















$14,000 under $16,000 


4,103,078 


22,602,003 


3,390,300 




















$16,000 under $18,000 


4,231,180 


28,879,064 


4.331,860 




















$18,000 under $20,000 


4.069,720 


33,294,944 


4,994,242 
















- 


- 


$20,000 under $25,000 


9,583,150 


107,427,810 


16,114,172 
















. 


_ 


$25,000 under $30,000 


8,219,516 


127,579,912 


19,136,987 




•6,865 




•4,370 




•875 




. 


. 


$30,000 under $40,000 


13,142,348 


259,578,925 


40,451,839 




401,377 




609,268 




121,862 


■3.907 


•5,708 


•1.426 


$40,000 under $50,000 


9,804,917 


256,128,627 


38,419,294 




334,068 


2,082,980 




416,604 


21.310 


47,257 


11.817 


$50,000 under $75,000 


16,683.518 


581,768,881 


87,265,332 


2, 


291,218 


10,361,131 




2,072,231 


54.559 


199,598 


49.908 


$75,000 under $100,000 , 


7.782.774 


309,315,319 


46,397,298 


2, 


370,845 


15,511,960 




3,302.396 


74,473 


314,043 


78,620 


$100,000 under $200,000 


7.060,617 


285,887,796 


42,883,169 


3, 


89,451 


47,954,815 




9.592.940 


160.285 


1,818.357 


454,612 


$200,000 under $500,000 


1.852.378 


75,054,503 


11,258,175 


1, 


47,907 


57,131,405 


11,426,278 


105.725 


2,562.454 


640,630 


$500,000 under $1,000,000 


340.480 


13,705,139 


2,055,771 




245,056 


37,809,201 




7.551.839 


28,726 


1.439.887 


359.976 


$1,000,000 or more 


195.161 


7,816,817 


1,172,523 




58,019 


226,559,705 


45,311,941 


22.890 


2.895.894 


723.976 



Footnotes at end of table 



Basic Tables 1999 



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 thiousands of dollars) 





Tax generated at specific rate 




28 percent (capital gains) 


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 rale 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rale 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 


119,866 

•8,364 
21,849 
35,024 
33,153 
15,329 
3,437 
2,711 


1,522,077 

•2,442 

81,893 
82.922 
131.830 
102,837 
188,745 
931,408 


426,178 

•684 

22,929 
23,215 
36,912 
28.794 
52.849 
260,794 


31,705,314 

46,663 
2.958,592 
3.186,050 

9.019.946 
7,281.635 
6,869.520 
1,816,806 
334,337 
192,264 


740,632,089 

44.431 

9,477,613 

28,511,203 

109,450,599 
153.551,726 
307.032.312 
102,735.975 
18.948,410 
10,879,820 


207,376,985 

12,441 
2.653,732 
7,983,137 

30,646.168 
42,994.483 
85,969,047 
28,766,073 
5,305,555 
3.046,350 


5,724,932 

•903 

156.405 
685.183 
2.649,936 
1,721,228 
323,134 
188,144 


197,691,438 

•5,735 

445,849 
7.497.495 
70,844,957 
90,934.396 
17,655.063 
10,307,942 


61,284,346 


Under $2.000 


$2,000 under $4 000 




$4,000 under $6 000 




$6,000 under $8 000 




$8,000 under $10,000 




$10,000 under $12.000 




$12,000 under $14.000 




$14,000 under $16,000 




$16,000 under $18,000 




$18,000 under $20,000 




$20,000 under $25 000 




$25,000 under $30.000 




$30,000 under $40.000 

$40,000 under $50,000 




$50,000 under $75,000 


138,213 
2,324,223 


$75,000 under $100.000 


$100,000 under $200.000 


$200,000 under $500.000 


28,189,663 
5,473,070 
3,195,462 


$500,000 under $1,000,000 


$1,000,000 or more 




Tax generated at specific rate 




36 percent 


39 6 percent 


Form 8515 


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 rate 


Tax 

generated 

at rate 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


Total 


2,272,990 

•8,414 

277,048 

1,492,410 

311,935 

183,183 


173,470,143 

•25,012 

4,578,672 

108,108.410 

38.175,421 

22,582,629 


62,449,251 

•9,004 

1,648,322 

38,919,028 

13,743,152 

8.129,745 


864,306 

8,593 
393.311 
288,918 
173,485 


414,548,220 

165,084 

25,622,468 

81.531.548 

307.229,120 


164,161,095 

65,373 

10,146,497 

32,286,493 

121,662,732 


574,924 

132.093 

211,846 

86,427 

35,889 

-53,614 

•5,735 

•7,690 
•6,691 
•5,735 
•8.483 
•5.615 
•7.095 
•3,611 

•903 
•495 
•2.035 
■502 
•166 
300 


3,392,914 

41,959 

312,057 

305,325 

182,801 

"438,561 

•65,368 

•102.742 
•104.157 
•99.419 
•173,337 
•133,297 
•226.607 
•154.495 

•44.979 
•21,154 
•207,949 
•129,248 
V9.452 
559.958 


888.240 
9 508 


Under $2 000 


$2,000 under $4,000 




$4,000 under $6,000 




$6,000 under $8,000 




$8,000 under $10,000 




$10 000 under $12 000 




$12,000 under $14 000 


•14 290 


$14,000 under $16.000 


•26.536 
•23 163 


$16,000 under $18 000 


$18,000 under $20.000 




$20,000 under $25.000 

$25,000 under $30 000 


•44.976 
•37 056 


$30,000 under $40 000 


•59 998 


$40,000 under $50,000 


•52,442 
'17 830 


$50,000 under $75 000 


$75,000 under $100 000 


'5 337 


$100,000 under $200 000 


•65.554 


$200,000 under $500,000 


$500,000 under $1.000,000 

$1,000,000 or more 


•20,473 
167,483 



* Estimate should be used with caution because of the small number of sample 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. 



88 



Individual Returns 1999 



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 

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



Tax rate classes 



All returns 



Number 

of 
returns 



Income 

taxed at 

rate 



Income tax 

generated 

at rate 



Joint returns and surviving spouses 



Number 

of 
returns 



Income 

taxed at 

rate 



Income tax 

generated 

at rate 



All tax rates 

10 percent 

15 percent (Form 8814).. 

15 percent 

20 percent 



25 percent 

28 percent (capital gains).. 

28 percent 

31 percent 

36 percent 

396percent 

Form 8615 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



102,831,402 

9.308.031 

293,426 

101.226.284 

10.444,816 

471,976 

119.866 

31.705,814 

5.724.932 

2.272.990 

864.306 

574,924 



4.136,344.069 

36,755.463 

237.011 

2.159,776.648 

399.034.837 

9,283,219 

1,522,077 

740,632.089 

197.691.438 

173.470.143 

414.548.220 

3,392.914 



906,391,470 

3,675,546 

35,556 

323,966,497 

79,806,967 

2,320.805 

426,182 

207,376.985 

61.284.346 

62.449,251 

164,161,095 

888,240 



44,630,790 

4,173,134 

268,009 

44,317,511 

6.973,112 

323,895 

75,954 

18,736,775 

3,805,134 

1.822,822 

723,143 



2,854,657.499 

20,886,630 

211,037 

1,360,582,089 

300,625,171 
7,378,392 
1.080,030 
536.780.504 
141.455.572 
140,849.140 
344.808.934 



649.879,470 

2.088.663 

31.658 

204.087.313 

60.125.034 
1.844,598 
302,408 
150,298,541 
43,851,227 
50,705,690 
136,544,338 





Separate 


returns of married persons 


Returns of fieads of tiousetiolds 


Returns of single persons 


Tax rate classes 


Number 


Income 


Income tax 


Number 


Income 


Income tax 


Number 


Income 


Income tax 




of 


taxed at 


generated 


of 


taxed at 


generated 


of 


taxed at 


generated 




returns 


rale 


at rate 


returns 


rate 


at rate 


returns 


rate 


at rate 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 




2,108,319 


75,947.119 


17,861,403 


11.973,216 


214,439.565 


38,459,529 


44,119,077 


991,299,876 


200.191,067 


10 percent 


85,518 


353.473 


35.347 


437,449 


1.660.976 


166,098 


4,611,930 


13,854,384 


1,385,438 




1,822 


3.813 


572 


22.563 


21,440 


3,217 


1,031 


721 


108 




2.097.941 


32,684.323 


4,902.648 


11.931,871 


167,953,752 


25,193,063 


42,878,960 


598,556,484 


89,783,473 


20 percent. 


165.544 


11.878.484 


2.375,697 


262.825 


8.148.315 


1.629.563 


3.043.335 


78,382,868 


15,676,574 


25 percent 


3.428 


125.676 


31.419 


12.037 


175.796 


43.949 


132,616 


1,603,356 


400,839 


28 percent (capital gains) 


129 


57.324 


16,051 


1.298 


5.986 


1,676 


42,485 


378,737 


106,046 


28 percent 


842 319 


11 881 800 


3 326 904 


1 315 316 


21 904 961 


6 133 389 


10 811 404 


1 70 064 824 


47 618 151 


31 percent 


158.386 


2,756.555 


854,532 


117.547 


4.071.406 


1,262,136 


1,643865 


49,407,904 


15,316,450 


36 percent 


68.444 


2,755,916 


992,130 


45.621 


3.623.552 


1.304.479 


336,103 


26,241.535 


9,446,953 


39.6 percent 


32.608 


13,449,755 


5,326,103 


15.368 


6.873.381 


2.721,859 


93.187 


49.416.149 


19,568,795 


Fomi8615 














574,924 


3.392,914 


888.240 



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 
1999 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 

(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; 

• Net gain from the sale of business 
property; 



89 



90 



Individual Returns 1999 



• 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 1999. 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; 

• Amount of jury duty pay reported on line 
21, Form 1040, that was repaid to 
employers; 

• Deduction for clean-fuel vehicles; and 

• Employee business expenses of fee-basis 
state or local government officials 

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 

(line 45, Form 1040) 

This nonrefiindable credit (reported on Form 
8839) was available to taxpayers who paid 
qualified adoption expenses in 1999, or for 
qualified expenses paid in 1998 in connection 
with adoption of domestic children, for an 
adoption that was final in or before 1999. 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 A 

(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, 
the low income housing credit, qualified electric 
vehicle credit, and the Indian employment 
credit; social security and Medicare taxes on tip 
income, penalty tax on qualified retirement 
plans, and tax on medical savings accounts; 
household employment taxes, recapture of 
federal mortgage subsidy, and other unspecified 
taxes which included uncollected FICA (or 
social security) tax on tips; excess golden 
parachute payments; and section 72 penalty 
taxes. New for 1999, the statistics included tax 
from recapture of education credits. This 
differs slightly from the "other taxes" portion of 
the Form 1040 itself, which included the taxes 
listed above plus the alternative minimum tax 
and the advance earned income credit payments, 
received. Alternative minimum tax is tabulated 
in this report as a part of "total income tax" and 
is one of the criteria for determining the taxable 
or nontaxable classification of the return. Also, 
included in "total income tax" is tax from Form 
4970, Tax on Accumulation Distribution of 
Trusts. (See also "Taxable and Nontaxable 
Returns" 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. 



92 



Individual Returns 1999 



Basic Standard Deduction 

(included in line 36, Form 1040) 

See "Standard Deduction." 

Business or Profession Net Income 

or Loss 

(line 12, Form 1040) 

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

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

Total expenses (line 28, Schedule C) were 
deducted from gross income (line 7, Schedule 
C) to arrive at a 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 2001 summer issue of the Statistics of 
Income Bulletin. 

Capital Assets 

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



Capital Gain Distributions Reported 

on Form 1040 A 

(included in line 13, Form 1040) 

Taxpayers who had capital gains strictly 
from capital gain distributions could enter the 
amount directly on line 13, Form 1040. 

Capital Gain Distributions Reported 
on Schedule D 

(line 13, Schedule D) 

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 



Explanation of Terms 



93 



use mathematical error procedures to change the 
child care credit. 

The maximum amount of care-related 
expenses on which the credit could be based 
with one qualifying child or dependent, was the 
smaller of earned income or $2,400; with more 
than one dependent the credit was based on the 
smaller of earned income or $4,800. For 
returns of married couples filing jointly, earned 
income refers to the earnings of the spouse with 
the lesser earned income. Exceptions were 
allowed if the spouse was disabled or a full-time 
student. 

The credit was equal to 30 percent of 
eligible expenses for taxpayers with adjusted 
gross income of $10,000 or less. The credit was 
reduced by one percentage point for each 
$2,000 or fraction thereof of adjusted gross 
income in excess of $10,000 up to $28,000. The 
credit remained at 20 percent of expenses for 
individuals with adjusted gross income over 
$28,000. 

The amount of the credit which could be 
claimed was limited to income tax before 
credits, and any excess was not refundable. 

Child Tax Credit A 

(line 43, Form 1040) 

A 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 $500 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, while 
contributions of capital gain property were 
generally limited to 30 percent (20 percent in 
certain cases) 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 contribufions 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 
fud, 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. 



94 



Individual Returns 1999 



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 
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 2000 Estimated Tax 

(line 67, Form 1040) 

This amount was the part of the 
overpayment of 1999 tax which taxpayers 
specifically requested to be credited to their 
estimated tax for 2000. (See also 
"Overpayment" and "Estimated Tax 
Payments.") 

Deduction of Self-Employment 
Tax A 

(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. (See also "Self-Employment Tax.") 

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, mutual savings 
banks, cooperative banks, savings and loan 
associations, and credit unions, which were to 
be treated as interest income. 

Earned Income Credit A 

(line 59a, Form 1040) 

The earned income credit (EIC) for 1999 
was a maximum of $2,312 for one qualifying 
child, $3,816 for two or more qualifying 
children, and $347 for taxpayers with no 
qualifying children. To be eligible for the credit 



Explanation of Terms 



95 



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 
$26,928 ($30,580 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 $10,200 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. Modified 
AGI included tax-exempt interest plus the 
nontaxable part of pension, annuity, or IRA 
distributions, except for any amount that is 
nontaxable due to trustee-to-trustee transfer or a 
rollover distribution. Also, 75 percent of 
business losses had to be added back to AGI to 
figure modified AGI. Taxpayers with 
investment income totaling more than $2,350 
were not eligible to receive the EIC. Investment 
income included interest income (taxable and 
tax-exempt), dividend income, and capital gain 
net income. As in previous years, taxpayers 
could not take the credit if their filing status was 
married filing separately, or if they claimed the 
foreign-earned income exclusion. 

For this report, the earned income credit is 
divided into three parts: the amount used to 
offset income tax before credits (limited to the 
amount needed to reduce income tax after 
credits to zero); the amount used to offset all 
other taxes (limited to the amount needed to 
reduce total tax liability to zero); and the 
refundable portion. (See also "Advance Earned 
Income Credit Payments.") 

Earned Income Credit, Refundable 
Portion 

See "Earned Income Credit." 



Earned Income Credit Used to 
Offset Income Tax Before Credits 

See "Earned Income Credit." 



Earned Income Credit Used 
Offset Other Taxes 

See "Earned Income Credit." 



to 



Education Credits 

(line 44, Form 1040) 

There were two 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 smdent 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 enrollment 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. 

Education IRA 

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 



96 



Individual Returns 1999 



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 
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 
idenUfied 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 1999 using Form 1040-ES, 
and any overpayment from the taxpayer's 1998 
return that was applied to the 1999 estimated 
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 1999, and they 
expected withholding and credits to be less than 
the smaller of: (a) 90 percent of the tax shown 
on Form 1040 for 1999, or (b) 100 percent of 
the tax shown on Form 1040 for 1998. 

Excess Social Security Taxes 

Withheld A 
(line 62, Form 1040) 

If a taxpayer earned more than $72,600 
($68,400 for 1998) in total wages from two or 
more employers in 1999, 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 
$2,750 deduction was allowed for each 
exemption claimed if adjusted gross income was 
less than $94,975. 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. 



Explanation of Terms 



97 



With few exceptions, an individual had to 
meet five requirements to qualify as a dependent 
for 1999: 

1) The individual received more than half of 
his or her support for 1999 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 $2,750. An exception to the income 
limitation was granted to children under age 19 
or full-time students under age 24. 

These statistics classify the exemptions as 
children at home, children away from home, 
parents, and other. 

If a taxpayer had AGI above certain levels, 
his or her personal exemption deduction may 
have been reduced or eliminated. For single 
taxpayers, the phaseout began at $126,600 and 
was completed at $249,100; for married persons 
filing jointly and surviving spouses, the 
phaseout began at $189,950 and was completed 
at $312,450; for heads of household, the 
phaseout began at $158,300 and was completed 
at $280,800; and for married persons filing 
separately, the phaseout began at $94,975 and 
was completed at $156,225. 

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 11, 
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. This 
income and expenses were reported on Form 
4835 with net income less loss then reported on 
Schedule E. 

Filing Status 

See "Marital Filing Stams." 

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 $74,000 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. 



98 



Individual Returns 1999 



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 
1999. 

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 
foreign taxes paid in excess of the allowable 
amount for Tax Year 1999 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. 

Returns of all of these types were included 
in the population of returns subjected to 
sampling, and were classified by the guidelines 
for filing a standard form (i.e.. Forms 1040, 
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. 1040PC returns 
were classified separately, 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 1040 A or 1040EZ, used 
certain tax provisions, or had certain tax credits 
not on Form 1040A or 1040EZ. (These forms 
can be found in Section 5, 1999 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 work opportunity credit, 
the welfare-to-work credit, the alcohol fuel 



Explanation of Terms 



99 



credit, the research credit, the low-income 
housing 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. 

Home Mortgage Interest Deduction 

(lines 10+11, Schedule A) 

See "Interest Paid Deduction. " 

Household Employment Taxes A 

(line 55, Form 1040) 

Taxpayers paying domestic employees more 
than $1,100 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. Schedule J (Farm income 
averaging), or Form 8615, plus Form(s) 8814 
(line 40a), and any additional taxes from Form 
4972 (line 40b). (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. In addition to 
the traditional IRA, there were two other plans 
for the taxpayer: the education IRA and Roth 
IRA, information on these two new IRA's can 
be found under their separate headings. 

Taxpayers not covered by an employment 
retirement plan may have been able to deduct all 



100 



Individual Returns 1999 



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 $51,000 
and $61,000 for married persons filing jointly 
and surviving spouses; between $31,000 and 
$41,000 for single filers or heads of households; 
and between $0 and $10,000 for married 
taxpayers filing separately. Deductible 
contributions could be subtracted from the 
employee's total income in arriving at adjusted 
gross income. 

Contributions to an IRA (whether or not 
they were deductible) were limited to the lesser 
of: (a) the individual's taxable compensation for 
the year, or (b) $2,000. 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. 
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 IRA" and "Education IRA.") 



Individual Retirement Arrangement 
Taxable Distributions 

(line 15b, Form 1040) 

Any money or property received from a 
taxpayer's IRA account was considered a 
distribution and, generally, had to be included 
in the taxpayer's total income in the year 
received. Exempted 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. 

Interest Paid Deduction 

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

The rules for deducting home mortgage 
interest for 1999 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 



Explanation of Terms 



101 



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." 

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) 

These include gains or losses from sales of 
capital assets held more than one year. (See 
also "Sales of Capital Assets, Net Gain or 
Loss.") 



Long-Term Gain or Loss from 
Other Forms 

(line 11, Schedule D) 

The other forms include: 

• Long-term gains from 
Forms 4797, 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) 

Long-term capital losses from the prior year 
Schedule D that are carried over to the current 
year. (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 stams classifications 
were: 

(1) remrns 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 stams 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 uiunarried for the 
entire year. Surviving spouse stams could only 
be used by those taxpayers whose spouse died in 
1997 or 1998, and had a qualifying dependent. 



102 



Individual Returns 1999 



Medical and Dental Expenses 
Deduction 

(lines 1-4, Schedule A) 

Qualified medical expenses included 
nonreimbursed payments made for the 
diagnosis, treatment, or prevention of disease or 
for medical or dental insurance. However, 
taxpayers who took the self-employed health 
insurance adjustment had to reduce their total 
premium deduction by the amount of the 
adjustment (see "Self-Employed Health 
Insurance"). In general, medical and dental 
expenses could be claimed as an itemized 
deduction to the extent that they exceeded 7.5 
percent of adjusted gross income. Amounts paid 
for medicine and drugs were deductible only for 
items not available except by prescription or 
were for insulin. Taxpayers could deduct costs 
for transportation to obtain medical care and 
also a maximum of $50 per day for certain 
lodging expenses incurred while traveling to 
obtain medical care. (See also "Total Itemized 
Deductions.") 

Medical and Dental Expenses 
Limitation 

(line 3, Schedule A) 

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

Medical Savings Account 
Deduction A 
(line 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 $1,495 ($3,450 for a family) 
a year for contributions to a medical savings 
account. The medical savings accounts were 
used to pay for medical expenses not 
reimbursable by medical insurance. Form 8853 
was used for the medical savings accounts. 



Minimum Tax Credit 

(line 47c, Form 1040) 

A minimum tax credit could be taken for 
1999 by certain taxpayers who paid alternative 
minimum tax for 1998 or prior years. If all of 
the minimum tax credit (claimed on Form 8801) 
could not be used for 1999, 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," "Lunited 
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 



Explanation of Terms 



103 



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 percent rate, as 
well as the parent's taxable income. 

For prior year returns included in the 1999 
statistics, a modified taxable income was 
calculated by using the tax rate schedule for 
1999 to impute a hypothetical taxable income 
amount necessary to yield the given amount of 
tax reported. 

A person who has no tax will have no 
modified taxable income. Since the tax rate 
schedule is used to generate the modified 
taxable income, it is possible for a person to 
have up to four dollars of taxable income but 
have no modified taxable income because their 
tax reported would be zero. 

Moving Expenses Adjustment 

(line 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 AGI less loss 

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



Net Long-Term Gain or Loss from 
Sales of Capital Assets 

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.") 

Net Short-Term Gain or Loss from 
Sales of Capital Assets 

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

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+2b) 
and were limited to zero. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Adjustments 

(included in line 32, Form 1040) 
See "Statutory Adjustments." 



104 



Individual Returns 1999 



Other Income 

(line 21, Form 1040) 

Included in other income were items such as 
prizes, awards, recoveries of bad debts, 
insurance received as reimbursement for 
medical expenses taken as a deduction in a 
previous year, children's interest and dividends 
from Form 8814, qualified state tuition program 
earnings, Alaska permanent fund dividends, 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." 

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 2000 
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, 2000; 

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

• had gross income for 1999 that was more 
than $700 but less than $7,000; 

• had no estimated tax payments for 1999; 

• did not have any overpayment of tax 
shown on his or her 1998 return applied to 
the 1999 remrn; and 

• had no Federal income tax withheld fi"om 
his or her income (backup withholding). 

If the parents were not filing a joint return, 
special rules applied to determine which parent 
could make the election. (See also "Modified 
Taxable Income.") 



Explanation of Terms 



105 



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 
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 
premamre 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. 



106 



Individual Returns 1999 



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 coimection with employment could 
be purchased entirely by the taxpayer or could 
be financed in part (a contributory plan) or in 
whole (a non-contributory plan) by contributions 
of the employer. 

Since a non-contributory plan was paid for 
entirely by an employer, the amount received by 
the employee was fully taxable. This fully 
taxable pension was reported on lines 16a and 
16b. For the taxpayer who participated in a 
contributory retirement plan while employed, 
the amount received was only partially taxable. 
In general, the amount excludable from gross 
income, the nontaxable portion, represented the 
taxpayer's contributions under the plan, while 
the taxable portion represented the employer's 
contribution and earnings on the entire 
investment. The nontaxable contribution had to 
be amortized over the expected lifetime of the 
taxpayer. 

The entire amount of pensions and annuities 
received for the year was reported on line 16a 
of the Form 1040. The taxable portion was 
computed on a separate worksheet and entered 
on line 16b. 

Personal Property Taxes Deduction 

(line 7, Schedule A) 

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



Predetermined Estimated Tax 
Penalty 

(line 69, Form 1040) 

If a remrn 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 1999 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. 

t 

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.") 



Explanation of Terms 



107 



Refund Credited to Next Year 

(line 67, Form 1040) 

See "Credit to 2000 Estimated Tax." 

Regular Tax Computation 

Typically, the taxpayer, in determining the 
amount of "tax generated," first computed 
taxable income. Depending on marital status and 
size of taxable income, the taxpayer then used 
the tax table or applied the rates from one of 
four tax rate schedules to determine tax. Also, 
returns of taxpayers who had taxes computed by 
the Internal Revenue Service were classified 
under the regular tax computation method. If a 
taxpayer filed a Form 8615 or had any long- 
term capital gains taxed at a rate less than the 
tax tables, then they were not considered as 
regular tax computations. 

Rent and Royalty Net Income or 
Loss 

(lines 24-25, Schedule E) 

This amount was the combination of rent net 
income, rent net loss, royalty net income, and 
royalty net loss. This amount did not include 
passive losses that were not deductible, but 
included carryovers of previous years' passive 
losses. (See also "Passive Activity Losses.") 

Rent Net Income or Loss 

(line 22, columns A,B,C, Schedule E) 

Rent net income or loss was determined by 
deducting from gross rent, the amounts for 
depreciation, repairs, improvements, interest, 
taxes, commissions, advertising, utilities, 
insurance, janitorial services, and any other 
allowable expenses related to the rented 
property. In the statistics, total rental net loss 
includes passive losses that were not deductible 
in figuring AGI. (See also "Passive Activity 
Losses." and "Total Rent and Royalty Income 
or Loss in AGL") 



Roth IRA 

(lines 14a-26, Form 8606) 

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 
lunit 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 
70^6 . 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. Married 
taxpayers filing separately could not take 
advantage of this rollover provision. (See also 
"Individual Retirement Arrangement Taxable 
Distributions.") 



108 



Individual Returns 1999 



Royalty Net Income or Loss 

(line 22, columns A, B, C, Schedule E) 

Net royalties consisted of gross royalties less 
deductions for depletion, depreciation, office 
rent, legal fees, clerical help, interest, taxes, 
and similar items. Gross royalties included 
revenues from oil, gas, and other mineral 
rights; revenue from patents; and revenue from 
literary, musical, or artistic works. Certain 
royalties received under a lease agreement on 
timber, coal, and domestic iron ore were 
eligible for capital gains or ordinary loss 
treatment under Code section 1231. As a result 
of the separate computation, those royalties are 
reflected in the statistics for "sales of capital 
assets" and "sales of property other than capital 
assets." (See also "Total Rent and Royalty 
Income or Loss in AGI. ") 

S Corporations 

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

Salaries and Wages 

(line 7, Form 1040) 

Salaries and wages as reported on the tax 
return were amounts of compensation primarily 
for personal services. The following items are 
included: 

• salaries; 

• wages; 

• commissions; 

• bonuses; 

• tips; 

• fees; 

• excess reimbursement of employee 
business expenses; 

• moving expenses allowances; 

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

• severance pay; 

• sick pay; 

• the value of exercising a stock 
appreciation right; 



• directors' fees; 

• vacation allowances; 

• most disability payments; 

• strike and lockout benefits; and 

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

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

Sales of Capital Assets, Net Gain or 
Loss 

(line 13, Form 1040) 

In general, capital assets for tax purposes 
included all property held for personal use or 
investment. Examples of such assets were 
fiirnimre, 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 



Explanation of Terms 



109 



carried over to subsequent tax years ("capital 
loss carryover" in the statistics). 

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). Collectible gains and 
up to 50 percent 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 
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 60 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 1999 was $72,600 
($68,400 for 1998). The limit did not apply for 
purposes of the Medicare 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) 

These include gains and losses from sale of 
capital assets held one year or less. (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." 



no 



Individual Returns 1999 



Short-Term Loss Carryover 

(line 6, Schedule D) 

Short-term capital losses from the prior year 
Schedule D that are carried over to the current 
year. (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 percent of the net social security 
benefits received. Social security benefits 
received were reported on Form 1040, line 20a 
and the taxable portion was reported on line 
20b. Taxpayers who had no taxable benefits 
were not supposed to show the total benefits on 
their income tax returns. 



Social Security and Medicare Tax 
on Tip Income 

(line 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 1999, 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 $4,300; 

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 $7,200; 

Each taxpayer 65 or over or blind was 

allowed an additional $850 deduction each 

for age and blindness. 

Married, filing separately 

Basic deduction of $3,600; 

Each taxpayer 65 or over or blind was 

allowed an additional $850 deduction each 

for age and blindness. 

Head of Household 

Basic deduction of $6,350; 



Explanation of Terms 



111 



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 
was a minimum of $700. The amount of the 
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). 

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 1999 that 
was paid or deducted before 1999, 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 1999; had paid state and local 
income taxes directly during 1999 for a prior 
year, or had made mandatory contributions to 
specific state disability funds. (See also "Taxes 
Paid Deduction.") 

Statutory Adjustments 

(lines 23-32, Form 1040) 

Certain adjustments to total income were 
allowed as deductions in the calculation of 
adjusted gross income. For 1999, 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) 

Begiiming in 1999, a deduction allowed 
eligible taxpayers to deduct up to $1,500 for 
interest paid on qualified higher educational 
loans. The deduction was phased out for 
taxpayers with modified AGI between $40,000 
to $55,000 ($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 



112 



Individual Returns 1999 



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 1999, 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 $25,750 for 
single filers; $43,050 for joint filers or 
surviving spouses; $21,525 for married persons 
filing separately; and $34,550 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 $62,450 
for single filers; $104,050 for joint filers or 
surviving spouses; $52,025 for married persons 
filing separately; and $89,150 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 $130,250 
for single filers; $158,550 for joint filers or 
surviving spouses; $79,275 for married persons 
filing separately; and $144,400 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 $283,150 
for single filers, joint filers, or surviving 
spouses and heads of households and $141,575 
for married persons filing separately. The 39.6 
percent tax rate applied to taxable income in 
excess of the upper boundary for the 36 percent 
tax bracket. The tax generated at each of these 
tax rates is shown in Tables 3.4, 3.5, and 3.6. 

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, 3.5, and 
3.6. 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 either Form 1040, 
line 21 or in the case of capital gains 
distributions on either Form 1040, line 13 or 
Schedule D, line 13. 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, 3.5, 
and 3.6. 

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 

(lines 57, 58, 61-64, 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 1998 return); 

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

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

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

(6) credit from regulated investment 
companies. 

Each of the above is described under a 
separate heading in this section. 

Although the earned income credit was 
included with tax payments on the tax return 
itself (line 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.") Also, the 



Explanation of Terms 



113 



additional child credit was included on the tax 
return as a payment but not treated that way for 
the statistics. 

Tax Penalty 

(line 69, Form 1040) 

See "Predetermined Estunated 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 
"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 msurance 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 



114 



Individual Returns 1999 



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 

(line 20b, Form 1040) 

See "Social Security Benefits." 

Taxes Paid Deduction 

(lines 5-9, Schedule A) 

Taxes allowed as an itemized deduction 
from adjusted gross income, included personal 
property taxes, state and local income taxes, 
taxes paid to foreign countries or U.S. 
possessions (unless a foreign tax credit was 
claimed), and real estate taxes except those 
levied for improvements that tended to increase 
the value of the property. Mandatory employee 
contributions to a state disability fund and 
employee contributions to a state unemployment 
fund were also included. Federal taxes were not 
deductible. 

Taxes paid on business property were 
deducted separately on the schedules for 
business, rent, royalty, and farm income and are 
excluded from the "taxes paid" statistics in this 
report. 



Total Income 

(line 22, Form 1040) 

Total income was the sum of the individual 
income items (lines 7 through 21) before 
adjustments. 

Total Income Tax 

(line 49 -1- line 51+ 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 1999, total income tax 
included the tax from Form 4970 (2,043 
returns for $4,381,000). 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 ft-om returns showing 
positive adjusted gross income. 

If a taxpayer had AGI in excess of $126,600 
($63,300 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 



Explanation of Terms 



115 



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 $126,600 
($63,300). 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 

(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; 

(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 IRA Distributions." 



116 



Individual Returns 1999 



Total Unlimited Miscellaneous 
Deductions 

(line 27, Schedule A) 

See "Miscellaneous Itemized Deductions." 

Type of Tax Computation 

(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 
percent. 

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. In most cases, 
fifty percent of meal and entertainment expenses 
were deductible, and were calculated on Form 
2106, Employee Business Expenses. Many other 
expenses such as union dues, safety equipment, 
uniforms, protective clothing, and physical 
examinations were also deductible. Travel 
expenses away from home which were paid or 
incurred were not deductible if the period of 
temporary employment was more than one year. 
The amounts reported in the statistics were prior 
to the 2 percent floor. (See also "Lunited 
Miscellaneous Itemized Deductions.") 



Section 5 1999 Forms 



Page 



Form 1040 118 

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

Forml040EZ 122 

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

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

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

Schedule D, Capital Gains and Losses 126 

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

partnerships, S corporations, estates, trusts, REMIC 's, etc. ) 1 27 

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 134 

Form 6251 , 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 88 14, Parents ' Election to Report Child 's Interest and Dividends 139 



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Section 6 



Index 



References in the index are either to table or 
page numbers. Table references appear in the 
form "X.X" (for example 1.1, 3.2, etc.) or a 
capital letter (for example A, B, etc.), and page 
numbers are preceded by the letters pg. 



Additional child tax credit 

(See also basic and standard deductions) 
Classified by: 
Size of adjusted gross income 3.3 



Additional standard deduction 

(See also basic and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Time Series, 1995-1999 A 

Additional taxes 

Definition Pg 89 

Time Series, 1995-1999 A 



Adjusted gross income less deductions 
Time Series, 1995-1999 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 

Remrns 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 

Remrns with total income tax 3.2 

Time Series, 1995-1999 A 

Adjustments 

(See Statutory Adjustments) 



141 



142 



Individual Returns 1999 



Adoption credit 

Change in law pg 90 

Classified by: 
Size of adjusted gross income 3.3 

Advance earned income credit 

Time Series, 1995-1999 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, 1995-1999 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, 1995-1999 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, 1995-1999 A 

Alternative minimum taxable income 

(See Alternative minimum tax) 



B 



Basic standard deduction 

(See also Additional and standard deducfions) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Time Series, 1995-1999 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 92 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1995-1999 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, 1995-1999 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 



Index 



143 



Definition Pg 92 

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

Time series, 1995-1999 A 

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, 1995-1999 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Coefficient of variation 

All returns 1.4CV 

Contributions deduction 

Carryover from prior years 2.1 

Classified by marital status 1.3 

Definition Pg 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 94 

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

Time series, 1995-1999 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 2000 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: 

Remrns with itemized deductions 

Classified by marital status 2.2 

Time series, 1995-1999 A 

Dependant exemptions 

(See Exemptions) 

Description of the sample 

Data capture 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 status 1.3 

Size of adjusted gross income 1.4 



144 



Individual Returns 1999 



1979 income concept B 

Definition pg 94 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1995-1999 A 



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, 1995-1999 A 

Total: 
Reported on: 
Remrns 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, 1995-1999 A 

Electronically filed returns 

Time series, 1995-1999 A 

Employee business expenses 

(See Unreimbursed employee business 
expenses) 



Empowerment zone employment credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

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

Estate or trust net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 96 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Estimated tax payments 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 96 

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

Time series, 1995-1999 A 

Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 96 

Time series, 1995-1999 A 

Exemption Amount 

Change in law Pg 10 

Classified by size of adjusted gross income 

and marital status 1.2 

Time series, 1995-1999 A 

Exemptions 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 96 

Reported on: 



Index 



145 



Returns with itemized deductions 2.1 

Time series, 1995-1999 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, 1995-1999 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 

Changes in Law Pg 10 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 97 

Reported on returns with itemized 

Deductions 2.1 

Time series, 1995-1999 A 

Foreign housing adjustment 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 98 

Time series, 1995-1999 A 



Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 98 

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

Time series, 1995-1999 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Time series, 1995-1999 A 

Form 1040 returns 

Description Pg 98 

Time series, 1995-1999 A 

Form 1040 A returns 

Description pg 98 

Time series, 1995-1999 A 

Form 1040EZ returns 

Description pg 98 

Time series, 1995-1999 A 

Form 1040PC returns 

Description Pg 98 

Time series, 1995-1999 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 

Schedule E pg 127 

Schedule EIC pg 128 

Scheduler pg 128 

ScheduleH pg 129 

Schedule R pg 130 

Schedule SE pg 131 

Form 1040A pg 119 

Formll040EZ pg 122 

Form2106 Pg 132 

Form2441 Pg 133 



146 



Individual Returns 1999 



Form 3800 pg 134 

Form 6251 pg 135 

Form 8582 pg 136 

Form 8615 pg 138 

Form 8801 pg 139 

Form 8814 pg 139 



Gambling earnings 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 98 

Gambling loss deduction 

Definition Pg 98 

Returns with itemized deductions 2.1 

General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg 98 

Reported on returns with itemized 
deductions classified by marital status . 2.2 

Time series, 1995-1999 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, 1995-1999 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, 1995-1999 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, 1995-1999 A 

Income tax less credits 

Tune series, 1995-1999 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, 1995-1999 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 stams 2.2 

Time series, 1995-1999 A 

Individual retirement arrangement (IRA) 
taxable distributions 

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, 1995-1999 A 

Interest paid deduction 

Classified by marital status 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 10 



Itemized deduction limitation 

Classified by: 

Marital status 2.2 

Reported on: 

Returns with itemized deductions 2.1 



Joint returns of married persons 

(See also Marital filing status) 

Classified by: 
Each rate at which tax was computed ..3.6 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

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

Returns with total income tax 3.2 

K 

Keogh retirement plan 

(See Payments to a Keogh plan) 
Time series, 1995-1999 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 1999 



M 

Marginal tax rates 

(See also Tax generated) 

Definition 

Reported on returns with modified 
taxable income 



• pg 101 
3.4, 3.6 



Marital flling 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 102 

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, 1995-1999 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, 1995-1999 A 

Net operating loss 

Classified by size of adjusted gross 

Income 1.4 

Definition pg 103 

Time series, 1995-1999 A 

Nonconventional source fuel credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 103 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Classified by 1979 income concept B 

Definition pg 103 



Index 



149 



Nontaxable returns 




Other taxes deduction 




(See also Taxable returns) 




(See also Taxes paid deduction) 




Classified by size of AGI .... 1.2,1.4,2.3,33 


Definition 


..pgl04 


Reported on: 




Reported on returns with itemized 




Returns with itemized deductions . . . 


.... 2.1 


Deductions 


2.1 


Number of exemptions 




Other than cash contributions deduction 


Classified by: 




(See Contributions deduction) 




Size of adjusted gross income 


.... 1.4 






Type of exemption and size of 




Overpayment 




Adjusted gross income 


.... 2.3 


(See also Credit to 2000 estimated tax) 




Type of exemption and marital status .. 2.4 


Credited to 2000 estimated tax: 




Reported on: 




Classified by: 




Returns with itemized deductions . . . 


.... 2.1 
A 


Size of adjusted gross income . . . 


3.3 


Tune series, 1995-1999 


Definition 


pgl04 






Refunded: 




o 




Classified by: 




Other adjustments 

(See also Statutory adjustments) 
Classified by: 

Size of adjusted gross income 

Time series, 1995-1999 




Marital status 


1.3 


Size of adjusted gross income . 
Returns with itemized deductions 


3.3 


.... 1.4 
A 


classified by marital status 


2.2 


Time series, 1995-1999 

Total 


A 

3.3 


Other contributions 








(See Contributions deduction) 




P 

Parent exemptions 




Other dependents 




(See Exemptions) 




(See Exemptions) 












Parents' election to report child's interest 


Other income or loss 




and dividends 




Classified by: 




Definition 


pgl04 


Marital status 


.... 1.3 


Reported on returns with modified 




Size of adjusted gross income 


.... 1.4 


Taxable income 3.4,3.5,3.6 


Definition 


pgl04 


Classified by: 




Reported on: 
Returns with itemized deductions . . . 




Marital status 


3.4, 3.6 


.... 2.1 


Size of adjusted gross income 


3.5 


Classified by marital status 


.... 2.2 






Time series, 1995-1999 


A 


Partnership and S Corporation net income or 






loss 




Other payments 




Classified by: 




Definition 


..pgl04 
A 


Marital status 


1.3 


Time series, 1995-1999 


Size of adjusted gross income 


1.4 






1979 income concept 


B 


Other tax credits 




Definition 


pgl05 


Classified by: 




Reported on: 




Size of adjusted gross income 


.... 3.3 


Returns with itemized deductions . . 


2.1 


Definition 


pgl04 


Classified by marital status 


2.2 



150 



Individual Returns 1999 



Payment with request for extension of filing 
time 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 105 

Time series, 1995-1999 A 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 105 

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

Time series, 1995-1999 A 

Penalty tax on qualifled retirement plans 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 105 

Time series, 1995-1999 A 

Pensions and annuities 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 106 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1995-1999 A 

Personal exemption 

(See Exemptions) 

Personal interest deductions 

(See Interest paid deduction) 

Personal interest paid 

(See also Interest paid deduction) 



Personal property taxes deduction 

(See also Taxes paid deduction) 

Definition pg 106 

Reported on returns with itemized 
Deductions 2.1 

Population and sample 

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

Predetermined estimated tax penalty 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 106 

Time series, 1995-1999 A 

Prescription medicine and drug expenses 

(See Medical and dental expenses deduction) 

Primary IRA Payments 

(See also Individual retirement arrangement 
deductible payments, adjustment) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 
Returns with itemized deductions 

Classified by marital stams 2.2 

Time series, 1995-1999 A 



R 



Real estate taxes 

(See also Taxes paid deduction) 

Definition pg 106 

Reported on returns with itemized 
Deductions 2.1 

Recapture taxes 

Time series, 1995-1999 A 

Refund 

(See also Overpayment refunded) 
Definition pg 106 



Index 



151 



Refund credited to next year 

(See also Credit to 2000 estimated tax) 
Time series, 1995-1999 A 

Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition pg 107 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 107 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Rent net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 107 

Requirements for filing 

Description pg 8 

Retrospective income concept 

Classified by size of adjusted gross 

Income and 1979 concept B 

Description pg 11 

Roth IRA 

Change in law pg 1 1 

Description pg 107 

Royalty net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 108 



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 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1995-1999 A 

Sales of capital assets, net gain or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Sales of capital assets reported on Schedule D 

Classified by: 
Size of adjusted gross income 1.4 

Sales of property other than capital assets, net 
gain or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 109 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Tune series, 1995-1999 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 



152 



Individual Returns 1999 



Reported on: 
Returns with itemized deduction 

Classified by marital status 2.2 

Time series, 1995-1999 A 

Self-employed health insurance deduction 

Change in Law pg 11 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 109 

Time series, 1995-1999 A 

Self-empioyment tax 

(See also Deduction of self-employment tax) 

Change in Law pg 11 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 109 

Time series, 1995-1999 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 1 10 

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 110 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1995-1999 A 



Index 



153 



Social security and Medicare tax on tip 
income 

Classified by: 

Marital status 3.3 

Definition pg 110 

Time series, 1995-1999 A 

Sources of income 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Sources of data 

(See description of sample) 

Spouse IRA 

Time series, 1995-1999 A 



Standard deduction 

(See also Basic and additional standard 
deductions) 

Change in Law pg 11 

Classified by: 

Marital status 1.2 

Size of adjusted gross income 1.2 

Definition pg 110 

Time series, 1995-1999 A 

State income tax refunds 

(See Taxes paid deduction) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 111 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Tune series, 1995-1999 A 

State and local income taxes 

Definition pg 111 

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, 1995-1999 A 

Type of adjustment 1.4 

Student loan interest deduction 

Change in law pg 11 

Classified by: 

Marital status 1.3 

Definition pg 111 

Reported on: 

Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1995-1999 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 



154 



Individual Returns 1999 



Time series, 1995-1999 A 

Type of credit 3.3 

Tax due at time of flling 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg HI 

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

Time series, 1995-1999 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 112 

Reported on returns with modified 

taxable income 3.1 

Tax items 

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

Income 1.1 

Marital status 1.3 

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

1979 income concept B 

Reported on: 
Returns with modified taxable income . 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Tune series, 1995-1999 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, 1995-1999 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 stams 2.2 

Time series, 1995-1999 A 

Tax penalty 

(See also Predetermined estimated tax penalty) 

Definition Pg 1 13 

Time series, 1995-1999 A 

Tax preparation fee 

(See also Miscellaneous itemized deductions) 

Definition pg 113 

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 113 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1995-1999 A 

Taxable income 

Classified by: 
Accumulated size of adjusted gross 

Income 11 

Marital status 1.2,1.3 

Sizeof AGI 1.1, 1.2, 1.4,3.5 

1979 income concept B 

Tax generated at specific rate 3.5 

Definition Pg 113 



Index 



155 



Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1995-1999 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, 1995-1999 A 

Taxable IRA 

(See Individual retirement arrangement (IRA) 
taxable distributions) 

Taxable pensions and annuities 

(See Pensions and annuities) 
Time series, 1995-1999 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, 1995-1999 A 



Taxes paid deduction 

Classified by marital status 1.3 

Definition pg 114 

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, 1995-1999 A 



Total income 

Definition .. 



pgll4 



Total income, net gain less loss 

Time series, 1995-1999 



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, 1995-1999 A 

Type of deduction 2.1 

Total miscellaneous deductions 

(See miscellaneous deductions) 



156 



Individual Returns 1999 



Total payments 

Time series, 1995-1999 A 

Total rent and royalty income or loss 

Definition pg 115 

Total standard deduction 

(See Standard deduction) 
Time series, 1995-1999 A 

Total statutory adjustments 

(See Statutory adjustments) 
Time series, 1995-1999 A 

Total tax credits 

(See Tax credits) 
Definition pg 115 

Total tax liability 

(See Tax liability) 
Definition pg 115 

Type of tax computation 

Classified by size of adjusted gross 

Income 3.1 

Definition pg 116 



u 



Unemployment compensation 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 116 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1995-1999 A 



Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions and 
employee business expense) 

Definition pg 116 

Reported on returns with itemized 
Deductions 2.1 



AU.S. GOVERNMENT PRINTING OFFICE:2001-491-342/53534