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Full text of "Individual income tax returns"

T 22.35/8:2000 

Individual Income Tax Returns 2 ^^^— ^^^^^^-r^^^— ^^-^^^^^— ^^^^^-^-^— — 

f^^' INDIVIDUAL INCOME 



TAX RETURNS 2000 



miRS 



Department of the Treasury 
Internal Revenue Service 

www.irs.gov 

Publication 1304 (Rev. 3-2003) 
Catalog Number 63338H 



▲ RETURNS FILED $ TAX COMPUTATIONS $ 



SALARIES & WAGES $ TAXABLE INCOME T 



EXEMPTIONS $ STANDARD DEDUCTIONS 



ADJUSTED GROSS INCOME $ INCOME TAX 



NET GAINS A NET LOSSES T TAX LIABILITY 



ITEMIZED DEDUCTIONS $ ADJUSTMENTS T 



T IRAS $ MARITAL STATUS T DEPENDENTS 



INTEREST T ALTERNATIVE MINIMUM TAX 



$ NONTAXABLE RETURNS T TAX REFUNDS 



▲ TAX CREDITS T SOURCES OF INCOME $ 



$ EARNED INCOME CREDIT ▲ DIVIDENDS 



STATISTICS OF INCOME DIVISION 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 2000 

Publication 1304 (Rev. 03-2003) 



Bob Wenzel 

Acting Commissioner 



David A. Mader 

Assistant Deputy Commissioner 



Mark Mazur 

Director, 

Research, Analysis and 

Statistics 



Thomas B. Petska 

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Additional unpublished information from individual income tax 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 is available on a reimbursable basis. The Statistics of 
Income Division also makes the results of its studies available on 
the Internet. You can sample our products by contacting our 
Internet site at http://www.irs.gov/taxstats. 

The Statistics of Income Division's Statistical Information 
Services (SIS) staff provides data, statistical analysis, and 
information in response to requests from customers. 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. 



Citation: 

Statistics of Income— 2000 
Individual Income Tax Returns 
Internal Revenue Service 
Washington, DC 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 1 

Changes in Law 8 

The 1979 Income Concept 10 

Comparison of Adjusted Gross Income with 1979 Income Concept 11 

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 Tables 

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 

2000 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 2000. The 
statistics are based on a stratified probability 
sample of individual income tax returns, selected 
before audit, which represents a population of 
over 129 million Forms 1040, 1040A, and 
1 040EZ, including electronic returns, filed for 
Tax Year 2000. 

Table A on the following pages presents 
selected income and tax items for Tax Years 
1996, 1997, 1998, 1999, and 2000 as they appear 
on the forms and provides the percentage change 
for each item between 1999 and 2000. 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 2000, the number of individual 
tax returns filed increased by over 2.0 million, or 



Michael Parisi was responsible for the text and production of this report. Technical assistance was provided by Michael 
Strudler. This report was prepared under the direction ofJeffHartzok and Terry Nuriddin, Individual Returns Analysis 
Section, Individual Statistics Branch. 1 



1.8 percent. Adjusted gross income (AGI) 
grew $509.9 billion, or 8.7 percent from 1999 to 
2000, compared to the 8.1 percent growth 
recorded from 1998 to 1999. Total tax liability 
increased 1 1 .5 percent to over $1 trillion. 
Several components of AGI showed sizable 
increases for 2000: taxable social security 
benefits increased 19.8 percent; taxable IRA 
distributions increased 13.6 percent; and alimony 
received and taxable interest received each 
increased 13.5 percent. 

This report is divided into six sections. Section 
1 explains the requirements for filing, changes in 
the law for 2000, 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 2000 



Table A--Selected Income and Tax Items for Selected Years, 1996-2000, in Current and Constant 1990 
Dollars^ 



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





Current dollars 




Item 


1996 


1997 


1998 


1999 


2000 


Percent change, 
1999 to 2000 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




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 

67.159.338 
165.672.564 

5.000.839 
48.216.666 

27,709.581 
104.254.986 

18.352.565 
12.751.223 

415.593 
4.592.121 

16,735.827 
176.903.956 

16,636,286 
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 
175.060.227 

2.188.025 
-7.111.985 

7.995.015 
19.326.824 

10,961,473 
130,679,153 

7.365.955 
53.203.171 

279.004 
11.982.578 

503,913 
49,749,182 

4.698.360 
16.741.080 

120.289122 
4.678.621.425 


122,421,991 

68.781.991 
6.972.994 

24.780.076 
8.475.296 

21.154.656 
8.839.265 
7.705.268 

104.404.985 
3.613.918.456 

67.300.571 
171.700,242 

4.925.914 
49.016.921 

29.507.639 
120.493.432 

19,218.388 
14.094.351 

413.109 
4.965.883 

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 

14,480,636 
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 
51,343,546 

4,737,237 
19.085.136 

122.332.599 

5.016.904,666 


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 
74.094.367 

22.211.348 
441.521.385 

20.473.407 
280.650.198 

14.647.697 
219.258.921 

2,091,845 
-7.933.778 

7.082.562 
16.814.669 

12.136.792 
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 

124,652.387 
5,467,503 555 


127,075,145 

74,165,814 
13,173.514 
26.961,302 
12.462.963 
20.752.420 
9.858.843 
5.195.609 

108,183,782 
4,132,473.459 

67.218.877 
175.675.236 

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 

6.206.662 
11.962.180 

1.732.925 
-1.712.291 

8,751,378 
125,316,324 

8,129.376 
87,140,912 

23,180.716 
508,236.875 

21,343,646 
304.310.714 

14.536.311 
246.591.401 

2.046,308 
-6,242,916 

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 

126 840.986 
5,912.166.710 


129,373,500 

78.846.102 
16.018.213 
28.826.589 
13.889.642 
21.700.809 
10.170.740 
NA 

110.168.714 
4.456.167.438 

68.046.458 
199.321.670 

4.658.345 
53.951.877 

34,140.604 
146.987.679 

20.921.057 
18.309.835 

442.335 
6.192.307 

17.600.010 
213,865.353 

22.875.460 
614.739.612 

6.645.305 
15.802.819 

1.700.051 
-919.134 

9.381.311 
138.323.846 

8.732.291 
98.966.627 

23.793.404 
552.009.567 

21.765.211 
325.827.702 

14.332.632 
252.085.403 

2.061.784 
-9.034.178 

6.478.292 
16.913.305 

13.627.723 
186.586.863 

10.608.572 
89.964,021 

358,391 
15,239,672 

527,417 
48.096.275 

5.815.404 
25.370.158 

129.148 570 
6.423,986.106 


1.8 




6.3 




21.6 




6.9 




11.4 


Form 1 040EZ returns ... 


4.6 


Electronically filed returns 


3.2 




NA 


Salaries & wages 


1.8 




7.8 


Taxable interest received 


1.2 




13.5 


Tax-exempt interest 


-3.0 


Amount 

Dividends in AGI 


2.7 
5.9 




11.0 


State income tax refund 


0.5 




1.9 


Alimony received 


S.6 


Amount 

Business or profession net income, less loss 


13.S 
1.7 


Amount 


2.6 


Net capital gain in AG! less loss 

Number of returns 

Capital gam distributions reported on Fomi 1040 


6.4 
15.8 

7.1 




32.1 


Sales of properly otfier than capital assets, net 

Number of returns 


-1.9 


Amount 

Total IRA distributions 

Number of returns 


46.3 
7.2 


Amount 


10.4 
7.4 


Amount 


13.6 


Total pensions & annuities 

Number of returns 


2.6 


Amount 


8.6 


Number of returns 


2.0 


Amount 


7.1 


Rents, royalties, partnerships, estates. 
Number of returns 


-1.4 




2.2 


Farm net income less loss 

Number of returns 


0.8 


Amount 

Unemployment compensation in AGI 

Number of returns 


-44.7 

-4.4 
•3.5 


Social security benefits (received) 


9.1 


Amount 


14.3 


Number of returns 


12.2 


Foreign earned income exclusion ' 


19.8 




14.0 


Amount 


7.8 


Net operating loss' 




Number of returns 


-8.8 


Amount 


-3.1 


Other income, net gam less loss ' 

Number of returns 

Amount 

Total mcome. net gain less loss 

Number of returns 


12.7 
10.9 

1.8 


Amount 


8.7 



Footnotes at end of table 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 1996-2000, in Current and Constant 1990 
Dollars-Continued^ 

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





Current dollars 




item 


1996 


1997 


1998 


1999 


2000 


Percent change, 
1999 to 2000 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Total taxpayer IRA adjustment 


4,374,281 
8,627,534 

N/A 
N/A 

N/A 
N/A 

830,721 
1,681,552 

13,204,164 
14,044,148 

3,147.032 
2.785.382 

1.079.413 
8.979.382 

708,631 
167,528 

597,157 
5,668,169 

4.055 
75.059 

120.561 
618.170 

18,424,901 
42,646,933 

4,535,974,492 

35,414,589 
572,541,293 

83,996.917 
426.102.973 

83.996.917 
412.808.983 

11,042,751 
13.293,990 

107.919,330 

3,615,875,867 

238,626,393 

598,860,677 

96,576,755 
3,089.667,389 

96.513.834 
665.575.498 

36.237 
148,670 

477,898 
2,812.745 

95.522,237 
555,724.167 

5,974,145 
2,531,383 

158,012 
31,836 

N/A 
N/A 

N/A 
N/A 

N/A 
N/A 


4,068,968 
8.552,694 

N/A 
N/A 

16,912 
22,454 

780.813 
1.847.578 

13.513,228 
14.868,362 

3,284,842 
3,869.842 

1,189.981 
10,237.623 

918,302 
234,237 

623,545 
5,311,455 

654 
16.361 

118,529 
884,074 

18,785,760 
46,954,680 

4,969.949,986 

35.624,595 
520.810,172 

84,844.302 
441.695.925 

84.844.302 
428.352.725 

11.135.379 
13.333.199 

110.720.898 

3.984.130.897 

241.279,259 

527,825,050 

99,314,519 
3.429,109,165 

99,217,292 
738,819,027 

59,250 
663,002 

618.072 
4,005,101 

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 


3,868,017 
8,188,452 

3,763,742 
1 ,730.768 

42.235 
62.071 

809.245 
1.584,183 

13,756,483 
15,960.341 

3,380.857 
4,693,285 

1.177,487 
1 1 ,039,683 

828,922 
217,913 

590,898 
6,877.808 

1.543 
38,994 

164,646 
1,037,209 

21,998,366 
51,530,709 

5,415,972,847 

38,186.186 
676,460,336 

85,576.463 
459.457.374 

85.576,453 
446.400.450 

11,081,634 
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 

853,433 
5,014,549 

100,797,716 
813,568,861 

6,128,155 
2,660,573 

180,473 
35,689 

24,810,781 
15.143,468 

4,652,596 
3,376,647 

40,668 
83,046 


3,687,149 
7,883,438 

4,136,505 
2.254.531 

50.393 
81.977 

986,313 
2,230,965 

14.029.509 
16,689,650 

3,491,539 
6,755,071 

1,264,007 
11,928,242 

805.367 
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 

85.755,366 
463.960.491 

85,755,365 
449,596,182 

1 1 ,200,024 
14,254,309 

113,863,898 

4.730,367,365 

248,557,119 

669,241,317 

102,845,571 
4,136,119,714 

102,831,402 
906,345,754 

36,960 
466,001 

1,018,063 
6,477,697 

102,834,362 
906,811,755 

6,182,193 
2,675.147 

181,813 
33,629 

25,016,019 
19,398.625 

6,435.654 
4,772,443 

47,349 
103,015 


3,505,032 
7,477,074 

4.477.986 
2,639.472 

65.415 
120.330 

956.586 
2.137.803 

14,300,140 
17,392,957 

3,564,624 
7,569.198 

1.287.706 
12.475.395 

853,436 
286,507 

656,724 
7,460,164 

4.411 
42.400 

170,106 
1,008,208 

23,197,425 
58,609,518 

6,365,376,548 

42,534,320 
822,350,510 

85,670,504 
470,820,881 

85,670,504 
456,084,883 

11,330,554 
14,735,998 

116,391,403 

5,157,822,794 

252,332.427 

690.109.474 

105.259.292 
4.544.242.424 

105,254.144 
1.008.525.180 

23.487 
126.524 

1.304.198 
9.600.840 

105,277,966 
1.018.218,948 

6,368,101 
2.793,860 

155,796 
32,608 

26,404,521 
19,589,359 

6,815,316 
4.851,178 

42,681 
91,866 


-4.9 


Amount 

Student loan Interest deduction 


-5.2 
8.3 




17.1 


Medical savings account deduction 


29.8 




46.8 


Moving expenses 


-3.0 




-4.2 


One-fialf of self-employment tax 


1.9 




4.2 


Self-employed fiealth insurance 


2.1 




12.1 


Keogfi retirement plan 


1.9 




4.6 


Penalty on early withdrawal of savings 


7.2 




21.3 


Alimony paid adjustment 


7.6 




2.9 


Foreign housing deductions 


-23.7 




-45.3 


Uiner adjustments 


-14.3 




-23.2 


Total statutory ad|ustments 


2.4 




3.4 


Adjusted gross income or loss (AGI) 

Amount 

Total itemized deductions 


8.7 
5.7 




10.9 


Total standard deduction 


-0.1 




1.5 


Basic standard deduction 


-0.1 




1.4 


Additional standard deduction 


1.2 




3.3 


AGI less deductions 


2.2 




9.0 


Number of exemptions 


1.5 




3.1 


Taxable income 

Number of returns 


2.3 


Amount 

Tax from table, rate schedules, etc. 

Number of returns 


9.9 
2.4 


Amount 


11.3 


Additional taxes 


-36.5 




-72.8 


Alternative minimum tax 


28.1 




48.2 


Income tax before credits 


2.4 


Amount 


12.3 


Child care credit 


3.0 


Amount 

Credit for elderly or disabled 


4.4 
-14.3 




-3.0 


Child tax credit 


1.5 




1.5 


Education credits 


5.9 




1.6 


AQopiion creoit 

Number of returns 


-9.9 


Amount 


-10.8 



Footnotes at end of table 



Individual Returns 2000 



Table A--Selected Income and Tax Items for Selected Years, 1996-2000, 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, 
1999 to 2000 



Foreign tax credit 

Number of returns 

Amount ^. 

General business credit 

Number of returns 

Amour^t 

Prior year minimum tax credit 

Number of returns 

Amount 

Total credits ' 

Number of returns 

Amount 
Income tax less credits' 

Number of returns 

Amount 

Self -employment tax 

Number of returns 

Amount 

Recapture taxes 

Number of returns 

Amount 

Social security. Medicare tax on tip income 
not reported 

Number of returns 

Amount 

Tax on qualified retirement plans 

Number of returns 

Amount 

Advanced earned income credit payments 

Number of returns 

Amount 

Household employment taxes 

Number of returns 

Amount 



Total tax liability' 

Number of returns 

Amount 

Income lax withheld 

Number of returns 

Amount 

Estimated tax payments 

Number of returns 

Amount 

Earned income credit' 

Number of returns 

Amount 

Additional child lax credit 

Number of returns 

Amount 

Payment with an extension request 

Number of returns 

Amount 

Excess social security tax withheld 

Number of returns 

Amount 

Other payments: 

Forni 2439 

Number of returns 

Amount 

Fomi4136 

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 lime of filing 

Number of returns 

Amount 

Tax penalty 

Number of returns 

Amount 



(1) 



(2) 



(3) 



(4) 



(5) 



2,105.799 
3.538,835 



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 



12,207 
70.167 



286.946 
32.100 



3.434.814 
2.189,148 



192,014 
91,737 



304,957 
665,124 



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 
111,680,967 



3,862,330 
17,283,475 



30,601,619 
85,337,201 



5,530,812 
955,207 



2,334,015 
4,073,461 



306,254 
826,320 



118,571 
681,282 



8,712,146 
8,410,868 



98,794,570 
731,071,161 



13,515,150 
29.738,153 



26,922 
133,018 



267,055 
27,826 



3,415,245 
2.335,845 



239,664 
122,398 



310,367 
763,897 



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 
140,110,378 



85,381,040 
119,706.937 



4.109,501 
20,403,441 



31.198,382 
93.909,641 



5,920,839 
1.080,062 



2,995,294 
4,677,022 



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 



22.300 
238.980 



245.028 
26.264 



3.786.186 
2.699.419 



217.555 
105,877 



284,706 

752,307 



100,813,446 
826,621 ,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 



1,303,642 
1,523,584 



41,688 
46,076 



446,489 
108,376 



117,835,317 
893,418,466 



93,434.624 
167.987.055 



90,233,356 
144,445.788 



4.567.379 
23,541,268 



28.429,856 
102.151.442 



5,019,736 
961,802 



3.266,544 
4,941,010 



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 



12,243 
215,699 



254,489 
29,477 



4,076,050 
3,074,825 



171,629 
94,004 



286,175 
759,438 



102,194,476 
916,992,618 



111,193,931 
695,526,980 



13,159,356 
195,915,946 



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 



4,514,663 
26,535,551 



29,200,902 
119,091,512 



5,285,114 
1,149,865 



3,935,699 
5,990,360 



275,115 
764,253 



199,554 
1,287,661 



36,028,685 
35,753,513 



100,163,625 
982,465,335 



14,300,140 
34.778,824 



14,144 
298,862 



255,007 
35,753 



4,334,527 
3,414.692 



174,967 
72.958 



259,905 
795,638 



104,685,747 
1.022,172,309 



113,733,442 
753.901,388 



13,326,559 
221,621,893 



19,277,225 
32,296,350 



1,104,143 
977,641 



1,610,937 
63,395,711 



1,640,582 
2,184,849 



50,698 
399,047 



395.555 
90.578 



122,243,874 
1.084,868,447 



95.921.082 
196.198.780 



93.000.030 
167.577.365 



4.255.215 
28.521,415 



30,624,423 
134,944,362 



5,813,525 
1,441,719 



(5) 



20.5 
21.2 



•4.4 
-2.S 



20.2 
29.2 



3.5 
5.2 



2.5 
12.6 



1.9 
4.2 



15.5 
38.6 



4.1 
21.3 



6.3 
11.1 



1.9 
-22.4 



-9.2 
4.8 



2.4 
11.5 



2.3 
9.8 



1.2 
12.5 



0.1 
1.2 



12.0 
20.3 



6.7 
17.4 



19.1 
27.6 



33.8 
163.0 



-7.3 
-4.7 



2.0 
10.6 



1,2 
7.8 



1.5 
7.8 



■5.7 
7.9 



4.9 
13.3 



10.0 
25.4 



Footnotes at end of table 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1996-2000, 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 


1996 


1997 


1998 


1999 


2000 


Percent change, 
1999 to 2000 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




120.351.208 
66.264.999 

4.905.975 
24.579.173 

7.083.225 
21.196.154 

6.964,704 

8,310,882 

102,748,874 
2,814,059,521 

67,159,338 
138,060,470 

5,000,839 
40.180.555 

27.709.581 
86,879,155 

18,352,565 
10,525,019 

415,593 
3,826,768 

15,735,827 
147,419.963 

16.636.286 
204.967,293 

5,428,435 
4,880,153 

1,822,035 
-1,903,745 

6,456,820 
58,338,720 

5,831,146 
37,948,953 

20,675,450 
287,422.589 

19.272.307 
198.989.009 

14,371,185 
145.883,523 

2,188,025 
-5,926,554 

7,995,015 
16,105,687 

10,951,473 
108,899,294 

7,365,955 
44,335,975 

279,004 
9,985,482 

503,913 
41,457,552 

4,698,360 
13,950,900 

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


122,421,991 
68,781,991 

6,972,994 
24,780,075 

8,475,296 
21,154,555 

8.839,265 

7,705.268 

104,404,985 
2.942,930,339 

57,300,571 
139,821,044 

4,925,914 
39,916,059 

29,507,639 
98,121.687 

19.218.388 
11.477.485 

413,109 
4,043,879 

16,937,575 
152.069,394 

24.240.112 
289.970.087 

N/A 
N/A 

1.744,602 
-1,189,252 

6,761,089 
54,340,126 

6,214,044 
44,935,905 

20,948,184 
311,837,118 

19.496,575 
211.491.247 

14.480.636 
151,908,136 

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 
15,541,642 

122,332.599 
4.085,427.252 


124.770.662 

71.152.837 

9.450.121 

25.987.822 

10.285.487 

20.830.173 

9.150.954 

6.789.831 

106.535.253 
3.093.909.297 

67.231.792 
142.211.828 

4.778.374 
40.050.530 

30.423,274 
94,481,652 

19,544,265 
11,728,743 

437,410 
4,081.438 

17.104.785 
161.403.500 

25.690.397 
355,728,739 

N/A 
N/A 

1,719,937 
-1,256,537 

8,530,379 
106,345.650 

7.774.091 
59.086.417 

22.211.348 
352.090.419 

20.473,407 
223,803,986 

14,647,697 
174,847,624 

2,091,845 
-6.326,777 

7.082,562 
13,408,827 

12,135.792 
123.557.281 

8.941.171 
54.786.842 

308.284 
10,730,402 

539,802 
38.515,051 

5.088,222 
17.188,230 

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


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 
3,241,155,654 

57,218.877 
137.784.499 

4.801,877 
41,185,572 

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 

8,129,376 
58,345,813 

23,180,716 
398,617,157 

21.343,645 
238,675,070 

14,536,311 
193,405,020 

2,046,308 
-4,895,405 

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 

126.840.986 
4.636.993.498 


129.373.500 
78.846.102 
16.018.213 
28.826.589 
13.889.642 
21.700.809 
10,170,740 
NA 

110,168,714 
3,381,007,161 

58,045,458 
151,230,402 

4,558,345 
40,934,556 

34,140,604 

111,523,277 

20,921,057 
13,892,135 

442.335 
4,698.250 

17.600.010 
152.255,053 

22,875,450 
466,418,522 

6,545,305 
11,989,999 

1,700,051 
-697,370 

9,381,311 
104,949,807 

8,732,291 
75,088,488 

23,793.404 
418.823.723 

21.755.211 
247.213.734 

14.332.632 
191.263,583 

2.051,784 
-6,854,460 

6,478,292 
12,832,553 

13,527,723 
141,558,181 

10,608,572 
68,257,983 

358,391 
11,562,725 

527,417 
35,491,853 

5,815,404 
19,248,982 

129,148,570 
4,874,041,052 


1.8 




6.3 




21.6 




6.9 




11.4 




4.6 




3.2 




NA 


Salaries & wages 


1.8 




4.3 


Taxable interest received 


1.2 




9.8 


Tax-exempt interest 


-3.0 




-0.6 


Dividends in AGI 


5.9 




7.3 


State income tax refund 


0.5 


Amount 

Alimony received 


-1.5 
5.6 




9.8 


Business or profession net income, less loss 

Number of returns 


1.7 




-0.7 


Net capital gain In AGI less loss 

Number of returns 


6.4 




12.0 


Capital gain distributions reported on Form 1040 


7.1 


Amount 


27.8 


Sales of property other than capital assets, net 
gain less loss 
Number of returns. ....' 


-1.9 




48.1 


Total IRA distributions 

Number of returns 


7.2 




6.8 


Taxable IRA distributions in AGI 

Number of returns 


7.4 


Amount 


9.9 


Total pensions & annuities 

Number of returns i.. . 


2.6 


Amount 


5.1 


Taxable pensions & annuities in AGI 


2.0 




3.6 


Rents, royalties, partnerships, estates, 
trusts, etc. 
Number of returns 


-1.4 


Amount 


-1.1 


Farm net income less loss 
Number of returns 


0.8 


Amount 


-W.O 


Unemployment compensation in AGI 

Number of returns 


-4.4 




-6.7 


Social security t)enefits (received) 

Number of returns 


9.1 


Amount 


10.6 


Taxable social security benefits in AGI 


12.2 


Amount ... .... 


15.9 






Number of returns 


14.0 


Amount 


4.3 


Net operating loss ' 




Number of returns 


-8.8 




-6.3 


Other income, net gain less loss ' 


12.7 


Amount . . . . .. 


7.3 


Total income, net gain less loss 


1.8 


Amount 


5,1 



Footnotes at end of table 



Individual Returns 2000 



Table A-Selected Income and Tax Items for Selected Years, 1996-2000, 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 


1996 


1997 


1998 


1999 


2000 


Percent change, 
1999 to 2000 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Total taxpayer IRA adjustment 


4.374.281 
7.189,612 

N/A 
N/A 

N/A 
N/A 

830,721 
1.681,562 

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 
11,078,325 

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 

477.898 
2.343,955 

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 


4.068,958 
7.054.311 

N/A 
N/A 

16.912 
18.285 

780.813 
1,504,542 

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 

618,072 
3,261,483 

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 


3.868.017 
6.529.866 

3.763.742 
1.380.198 

42.235 
49,498 

809.246 
1.343.049 

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 

164,646 
827,120 

21,998,366 
41,093,069 

4.318,957,613 

38.186,186 
539,442,054 

85.576.463 
366.393.440 

85.576.463 
355.183.772 

11.081.634 
11.209.668 

111.924,583 

3,475,152,216 

245.592.958 

518,618,250 

100,801,271 
3.015,022,488 

100.793.439 
648.506,463 

47,690 
272.533 

853,433 
3,998.843 

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 
66,225 


3,687,149 
6.183.089 

4.136.505 
1.768.260 

50.393 
64.296 

986.313 
1.749.776 

14.029.609 
13.089,922 

3.491.539 
5.298.095 

1.264,007 
9,355,484 

805.367 
185.188 

610.609 
5.684,642 

5,782 
60,842 

198,438 
1,030,053 

22,659,973 
44,469,647 

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 

36,960 
365.491 

1,018,063 
5,080,547 

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 


3,505,032 
5,673.046 

4,477.986 
2,002.634 

65,415 
91.297 

956.586 
1.622.005 

14,300.140 
13.196,485 

3.564.624 
5.742.942 

1.287,706 
9.465,399 

863,436 
217,380 

656.724 
5.660.215 

4.411 
32.170 

170.106 
764.953 

23.197.425 
44.468.527 

4.829.572,571 

42.534.320 
623.945,759 

85,670,504 
357,223,734 

85,670,504 
346,043,159 

11,330,554 
11,180,575 

116,391,403 

3,913,370,860 

252,332,427 

523,603,546 

105.259.292 
3.447.831,885 

105,254,144 
765,270,243 

23,487 
95,997 

1,304,198 
7,284,401 

105,277,966 
772.548,519 

6,368,101 
2,119,772 

155.796 
24.741 

26.404.521 
14,938,816 

6,815,316 
3,680,712 

42,681 
69,701 


-4.9 


Amount - 

Student loan interest deduction 

Number of returns 

Amount 

Medical savings account deduction 

Number of returns 

Amount 

Moving expenses 


-8.2 

8.3 

13.3 

29.8 
42.0 

-3.0 


Amount 

One-half of self-employment tax 


-7.3 
1.9 


Amount 

Self-employed health insurance 


0.8 
2.1 




8.4 


Keogh retirement plan 

Number of returns 


1.9 




1.2 


Penalty on early withdrawal of savings 


7.2 




17.4 


Alimony paid adjustment 

Number of returns 


7.6 




-0.4 


Foreign housing deductions 


-23.7 


Amount 


-47.1 


utner adjustments 

Number of returns 


-14.3 


Amount 


-25.7 


Total statutory adjustments 


2.4 


Amount 

Adjusted gross income or loss {AGI) 

Total itemized deductions 


-0.0 
5.2 
5.7 


Amount 


7.3 


Total standard deduction 

Number of returns 


-0.1 


Amount 


-1.8 


Basic standard deduction 

Number of returns 


-0.1 


Amount 


-1.9 


Additional standard deduction 

Number of returns 


1.2 




-0.1 


AGI less deductions 


2.2 


Amount , 


S.5 


Number of exemptions 

Exemption amount . 


1.5 
■0.2 


Number of returns 

Amount 


2.3 
6.3 


Tax from table, rate schedules, etc. 


2.4 


Amount . - 


7.7 


Additional taxes 

Number of returns 


-36.S 


Amount 


-73.7 


Alternative minimum tax 
Number of returns.. . . 


28.1 


Amount 


43.4 
2.4 


Amount 


8.6 


Child care credit 
Number of returns 


3.0 


Amount 

Credit for elderly or disabled 


1.0 
-14.3 


Amount 


-6.2 


Child tax credit 


1.S 




-1.8 


Education credits 


5.9 


Amount 

Aooption credit 

Number of returns 

Amount 


-1.7 

-9.9 

-13,7 



Footnotes at end of table 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1996-2000, 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 


1996 


1997 


1998 


1999 


2000 


Percent change. 
1999 to 2000 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Foreign tax credit 


2,105,799 
2,949,029 

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 

12,207 
58,473 

286,946 
26,750 

3,434,814 
1,824,290 

192,014 
76.448 

304,957 
554,270 

99,665,343 
577,523,148 

104,213.605 
444.403.695 

12.333.764 
117,975.850 

19,463,836 
24,021,048 

N/A 
N/A 

1.422,648 
27.039,363 

1.178.757 
1.094,543 

87.976 
50.148 

513.815 
90.542 

112.926,241 
614,675.188 

86,492,206 
107,470,368 

83,668,927 
93,067,473 

3,852,330 
14,402,896 

30,601,619 
71,114,334 

5.530.812 
796,006 


2,334,015 
3,317,151 

306,254 
672,899 

118,571 
554,790 

8,712,146 
6,849,241 

98.794,570 
595,334,822 

13,515,150 
24,216,737 

26.922 

108,321 

267.055 
22,660 

3,415,245 
1,902,154 

239,664 
99,673 

310,367 
622,066 

102.359.516 
625,644,072 

106,483,908 
474,042.518 

12,766.410 
132,397.584 

19.391,179 
24,746,402 

N/A 
N/A 

1.597,435 
31,692,536 

1,267.562 
1,139,825 

68,097 
44,973 

445,633 
82,515 

115.138,784 
664,146,352 

88,311.237 
114.096.399 

85,381,040 
97,481.219 

4,109,601 
16,615,180 

31,198,382 
76,473,649 

5,920.839 
879,529 


2,995,294 
3,729,683 

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 

22.300 
190.574 

245.028 
20.944 

3.786.186 
2.152.647 

217,555 
84,431 

284.706 
599,926 

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 

41,688 
36.743 

446.489 
85.424 

117.835.317 
712,454.917 

93.434.624 
133.960,969 

90.233.356 
115.188,029 

4,567,379 
18,772,941 

28,429,856 
81,460,480 

5,019,736 
766,987 


3,266,544 
3,875,302 

287,658 
614,839 

166,010 
781.538 

34.813.611 
26.646.493 

97,752.068 
684,578,413 

14,029.609 
26.174.404 

12.243 
169.176 

254,489 
23,119 

4,076,050 
2,411,627 

171,629 
73.729 

286.175 
595.638 

102.194.476 
719,209.896 

111.193.931 
545.511,357 

13,169,356 
154,443.879 

19.260.339 
25.022.024 

985.579 
637.180 

1.510.206 
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 

91.600.741 
121.971.478 

4.514,663 
20,812,197 

29.200,902 
93,405,107 

5,285.114 
901,855 


3,935,699 

4,545,038 

275,115 
579,858 

199,554 
976,981 

36,028.685 
27.127,172 

100,163,625 
745.421,347 

14.300,140 
26,387,575 

14,144 
226,754 

265,007 
27,127 

y 

4,334,527 
2,590,813 

174.967 
55.355 

259.906 
603,671 

104,685.747 
775,548,034 

113,733,442 
579,591,341 

13.326,669 
168.150.146 

19.277.225 
24,504,059 

1,104,143 
741,761 

1,610,937 
48,100,691 

1,640,582 
1.657.700 

50.698 
302.767 

395.555 
68.724 

122,243,874 
823,117,183 

95,921,082 
148,860,986 

93,000,030 
127,145,193 

4,255,215 
21,715,793 

30,624,423 
102,385,707 

5,813,525 
1,093,869 


20.5 




17.3 


General business credit 


-4.4 




-5.7 


Prior year minimum tax credit 


20.2 




25.0 


Total credits ' 


3.5 


Amount 

Income tax less credits' 


1.8 
2.5 




8.9 


Self-employment tax 


1.9 




0.8 


Recapture taxes 


15.5 




34.0 


Social security. Medicare tax on tip income 
not reponed 


4.1 




17.3 


Tax on qualified retirement plans 

Number of returns 


6.3 
7.4 


Advanced earned income credit payments 

Number of returns . . 


1.9 




-24.9 


Housetiold employment taxes 


-9.2 




1.3 


Total tax liability* 

Number of returns 


2.4 
7.8 


Income lax withtield 


2.3 


Amount . , 


6.2 


Estimated tax payments 


1.2 


Amount 


8.9 


Earned income credit' 

Number of returns 


0.1 




-2.1 


Additional child tax credit 


12.0 


Amount , 


16.4 


Payment with an extension request 
Number of returns 


6.7 




13.6 


Excess social security tax withheld 

Number of returns .. 


19.1 


Amount 

Other payments. 
Form 2439 
Number of returns .... 


23.4 
33.8 




154.4 


Form 4136 


-7.3 


Amount ... 


-7.8 


Total payments ' 

Number of returns . 


2.0 




7.0 


Overpayment, total 


1.2 


Amount 

Overpayment refunded 


4.3 

1.5 


Amount 

Refund credited to next year 


4.2 
-5.7 




4.3 


Tax due at lime of filing 

Number of returns 


4.9 




9.6 


Tax penalty 


10.0 


Amount 


21.3 



' All items correspotid to the Form 1040 line items Therefore, some may differ from tfie SOI items sfiown in the Basic Tables in Section 3 N/A = Not applicable 

* Line 21 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss (Z) Less than 05 percent 

* Total credits includes the values for mortgage interest tax credit and "other credits" not tabulated here 
■ Total tax liability includes the values for "other taxes" not tabulated here 

= Inflation-adjusted data were calculated using the consumer price index in the "'Economic Report of the President," 2000 (Bureau of Labor Statistics), Table B-59, based on 1990=100 
when 1990 CPI-U = 130 7; 2000 CPI-U = 172,2: 1999 CPI-U = 166.6: 1998 CPI-U = 163.9; 1997 CPI-U = 160.5; 1996 CPI-U = 156.9 



Individual Returns 2000 



Figure 1 -General Filing Requirements 


Marital Status 


Filing Status 


Age 




Gross Income 


Single (including divorced and 
legally separated) 


Single 


under 65 
65 or older 




$7,200 
$8,300 


Head of household 


under 65 
65 or older 




$9,250 
$10,350 


Married with a child and living 
apart from spouse during the last 
six months of 2000 


Head of household 


under 65 
65 or older 




$9,250 
$10,350 


Married and living with spouse at 
the end of 2000 (or on the date 
spouse died) 


Married, joint return 


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


$12,950 
$13,800 
$14,650 


Married, separate return 


any age 




$2,800 


Married, not living with spouse at 
the end of 2000 (or on the date 
spouse died) 


Married, joint or separate return 


any age 




$2,800 


Widowed in 1998 or 1999 and not 
remarried in 2000 


Single 


under 65 
65 or older 




$7,200 
$8,300 


Head of household 


under 65 
65 or older 




$9,250 
$10,350 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 




$10,150 
$11,000 



Requirements for Filing 

The filing requirements for Tax Year 2000 
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 2000 if he or she: 

1. was liable for any of the following taxes: 

• social security or Medicare tax on unre- 
ported tip income; 

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

• alternative minimum tax; 

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

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

• tax from medical savings accounts (MSA); 



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. Earned income 
includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of unearned and earned income. 
Caution: If an individual's gross income was $2,800 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 $4,400, or 

• Unearned income was over $700, or 

• Gross income was more than the larger of (a) $700 or (b) earned income (up to $4,150) plus $250. 



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

• Earned income was more than $5,500 ($6,600 if 65 or older and blind), or 

• Unearned income was more than $1 ,800 ($2,900 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $4,150) plus $250 or $700, whichever is larger; 
plus $1,100 ($2,200 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 $3,675, or 

• Unearned income was over $700, or 

• Gross income was more than the larger of $700 or earned income (up to $3,425) plus $250. 



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

• Earned income was more than $4,525 ($5,375 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 $3,425) 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. 



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

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

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



Data shown in this report include individuals 
who were not required to file tax returns, but did 
so for any of a number of reasons. For example, 
an individual might have filed a return to obtain a 
refund of tax withheld, or take advantage of the 
earned income credit. 



10 



Individual Returns 2000 



Changes in Law or Administrative 

Procedures 

Major changes in effect for Tax Year 2000 
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. 

Alternative Minimum Tax 

Beginning in 2000, The Tax Relief Extension 
Act of 1999 allowed individuals to apply 
personal nonrefundable credits in their full 
amount against both their regular tax and 
minimum tax. 

Earned Income Credit 

The income eligibility level and amount of 
the earned income credit (EIC) for 2000 were 
adjusted for inflation. If a taxpayer's "earned 
income" and modified adjusted gross income for 
2000 were both less than $27,413 and the 
taxpayer had one qualifying child living with 
them, the credit could be as much as $2,353. If 
the taxpayer had two or more qualifying children 
living with them and earned less than $31,152 
the credit could be as much as $3,888. For 
taxpayers with no qualifying children and earning 
less than $10,380, the credit could be as much as 
$353. 

Taxpayers with investment income totaling 
more than $2,400 were not eligible to receive the 
EIC. 

Exemption Amount 

Indexing for inflation allowed a taxpayer to 
claim a $2,800 deduction for each exemption to 
which he or she was entitled for 2000, an 
increase over the $2,750 allowed for 1999. The 
AGI threshold for the limitation of exemption 
amounts was also indexed for inflation, 
increasing from $126,600 to $128,950 for single 
filers; $189,950 to $193,400 for married persons 
filing jointly and surviving spouses; $158,300 to 
$161,150 for heads of household; and $94,975 to 
$96,700 for married persons filing separately. 
The phaseout of the deduction for exemptions 



was completed at AGI levels above $25 1 ,450 for 
single filers; $315,900 for married persons filing 
jointly and surviving spouses; $283,650 for 
heads of household; and $157,950 for married 
persons filing separately. Above these levels, no 
deduction for exemptions was allowed. 

Foreign Earned Income Exclusion 

For 2000, the amount of foreign earned 
income that could have been excluded from 
income increased from $74,000 to $76,000. 

Itemized Deductions 

If a taxpayer's AGI was greater than 
$128,950 ($64,475 if married filing separately), 
his or her itemized deductions may have been 
limited; the threshold was increased from 
$126,600 ($63,300) for 1999, as a result of 
inflation indexing. The limitation did not apply 
to deductions for medical and dental expenses, 
investment interest expenses, casualty or theft 
losses, and gambling losses; all other deductions 
were subject to the limitation. To arrive at 
allowable itemized deductions, total itemized 
deductions were reduced by the smaller of: (a) 80 
percent of the non-exempt deductions, or (b) 3 
percent of the amount of AGI in excess of the 
limitation threshold. 

Self-employment Tax 

The ceiling on taxable "self-employment 
income" was raised for 2000, to $76,200 for the 
social security portion (12.4 percent) of the self- 
employment tax. The limit was $72,600 for 
1999. 

Standard Deduction 

The standard deduction increased for 2000 as 
a resuU of inflation indexing. For single filers, 
the standard deduction rose from $4,300 to 
$4,400; for married persons filing jointly or 
surviving spouses, from $7,200 to $7,350; for 
married persons filing separately, from $3,600 to 
$3,675; and for heads of household, from $6,350 
to $6,450. The amount of standard deduction for 
a dependent was the greater of $700 or the 



Introduction and Changes in Law 



11 



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 $1,100 depending 
on marital status. 

Student Loan Interest Deduction 

For 2000, the deduction allowed for eligible 
taxpayers for interest paid on qualified higher 
education loans increased to $2,000 from $1,500 
for 1999. 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 1 986) made significant changes to the 



components of AGI, which made it more difficult 
to use AGI for accurate comparisons of income 
firom 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 1 979 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 fially 
included in this new income measure, the 
largest of which was capital gains. The fijU 
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 fi-om 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. 



12 



Individual Returns 2000 



Figure 3.-Calculation of the 1979 
Income Concept for 2000 



1979 Total Income Concept= 

Incxjmeorljoss: 

Salaries and vvages' 

Interest' 

Dvidends' 

Taxabe refrnds ' 

fibrrory received ^ 

Capital gains reported on SchedJe D 
mnus alloAede losses ' 

Oher gains and losses (Form 4797) ' 

Business net inconre or loss ■" 

Farm net income a loss ' 

Rent net incorre a loss ' 

Royalty n^ InconB a loss ' 

PETtnership net income or loss ' 

S Corporation n^ income a loss ■" 

Farm rertal net income or loss ■' 

Estate or trust n^ income a loss ' 

Unenrployn^nt ocrrpensation ' 

Depreciation in excess of straight-line 
depredation^ 

Total pension income ^^ 

4 

Other net inoorre or loss 
Net operating loss' 

Deductions: 

Dsallc^Aed passive losses (Form 8582) 

IVtwng expenses ' 

Alimony paid' 

Unreintursed txjsiness expenses « 



IrdLtJed In at^usted gross inocme (less drfat) (A3) for Tax Year 20OO 
' /sdJLStmert to add back excess depneaaton (aioeierated ever straghl-line 
depnedcton) deducted In ttie oouse of a trade a buElness and Induded in 
net Inoonne (less) amourts shewn abcve 
' Includes taxabe and tax-exenpt pension ard netirEment dstritxilions, 
Indudng IRAdslntXJtions, 

* Indudes an at^ustmert to add back amouits reported (or tfe 
foragrvearred inoorre eaduBica" 
^ (>« fUly induded in AS for Tax Year 2000 
^ Not included in A3 fa Tax Year 20OO 



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 
1 987 when unreimbursed business expenses and 
moving expenses were changed from 
adjustments to itemized deductions. Starting in 
1994, moving expenses were once more made an 
adjustment to income. The amounts reported for 
employee business expenses by taxpayers who 
itemized deductions were subtracted in the 
calculation of the 1979 Income Concept. 
Taxpayers who did not itemize deductions, 
however, could not claim this expense (as well 



Introduction and Changes in Law 



13 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2000 



[All figures are estimates based on 


samples-numbers of returns are in 


housands and money amounts are i 


1 millions of dollars] 








Income 


Salaries and wages 


Size of 


2000 Adjusted Gross Income 


1979 Income Concept 


2000 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(S) 


(7) 


(8) 




129,373.500 

26.750.700 

23.772.599 

18,361,873 

13,547,727 

10.412,090 

8.161.547 

6.307.423 

4.958.464 

3.609,280 

2.636,773 

4,122,113 

2,024,223 

1,177,076 

760,036 

1.395,603 

494,206 

245,953 

395.131 

239,684 


6,365,377 

71.579 
354.845 
453,765 
470,893 
465,603 
447,420 
408.205 
371,124 
305,644 
249,766 
458,394 
276,157 
189,920 
141,870 
334,699 
169,718 
109,339 
259.021 
81/, 414 


129,373,500 

26,184,491 

23,883,431 

18,994,389 

14,034,002 

10,307,388 

8,009,915 

6,059,058 

4,608,560 

3,448.585 

2,532,595 

4,051,260 

2,055,812 

1,222,103 

799,133 

1,531,122 

587,917 

311,907 

473,818 

2/8,013 


6,541,194 

57,683 
356,224 
469,838 
487,473 
461,248 
439,044 
392,327 
344,494 
292,056 
239,940 
450,888 
281,027 
197,365 
149,154 
368,554 
202,072 
138,887 
320,611 
882,308 


110,168,714 

20,795,607 

19,212.563 

15,995,062 

11.998.151 

9,359,328 

7,331,952 

5,712,975 

4,460,463 

3,291.304 

2.396,422 

3.746.965 

1.798.541 

1,037,095 

659,305 

1,200013 

416,219 

206,399 

330,405 

199,943 


4,456,167 

111,743 
269,085 
370,412 
383,485 
379,533 
359,275 
324,703 
291,654 
239,584 
196,751 
347,496 
197,677 
130,607 
93,856 
205,539 
94.190 
58.127 
131,322 
271,129 


110,168,714 

20,567,489 

19,321.740 

16,188,398 

12,261.754 

9,257,788 

7,284,505 

5,527,949 

4,253.958 

3.161.085 

2.335.812 

3.706.884 

1.840.374 

1.080.853 

692.952 

1.304.985 

496.808 

260,162 

394.631 

230,587 


4.456,167 

107 554 


Under $10 000 


$10 000 under $20 000 


271 539 


$20 000 under $30 000 


375 882 


$30 000 under $40,000 


393 730 


$40 000 under $50 000 


376 376 


$50 000 under $60 000 


361 107 


$60 000 under $70 000 


317.988 
283 125 


$70 000 under $80 000 


$80 000 under $90 000 


232 673 


$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 


188,596 
342,705 
195,544 
130.247 
92,632 
209 572 


$300,000 under $400,000 

$400 000 under $500 000 


100,950 
61 257 


$500,000 under $1,000,000 

$1,000,000 or more 


136,984 
277,706 






Taxable inte 


rest received 




Dividends in AGI 


Dividends received 


Size of 


2000 Adjusted 


Gross Income 


1979 Income Concept 


2000 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) 




68,046,458 

8.138,772 

8.221,597 

7,504,070 

7,173,812 

6,620,517 

5.911,347 

4.854,454 

4,096,531 

3,086,746 

2,330,682 

3,715.729 

1.883,532 

1.110,338 

717,361 

1.338,891 

477,591 

239,418 

388,299 

236,770 


199,322 

9,641 

15,178 

12,378 

12,275 

11,018 

11,179 

9,701 

8,524 

7,836 

6,060 

12,710 

7,495 

5,552 

4,070 

1 1 ,304 

5,833 

3,482 

10,634 

34,452 


68,046,458 

7,842,704 

8,072,536 

8,007,358 

7,633,414 

6,583,636 

5,782,679 

4,640,244 

3,779,768 

2,948,983 

2,221,663 

3,645,599 

1,910,195 

1,151,258 

751,637 

1,465,019 

569,663 

302,206 

463,253 

274,642 


199,322 

9,523 
14,622 
15,780 
14,281 
12,198 
10,476 
9,334 
7,127 
6,803 
5,313 
11,179 
6,625 
5,436 
4,095 
11,203 
5,826 
3,818 
10,881 
34,800 


34,140,605 

4,011,308 

3,210,999 

2,771,440 

2,927,116 

2,711,887 

2,701,465 

2,443,529 

2,212,318 

1,834,706 

1,450,732 

2,476,703 

1,452,903 

896,467 

603,91 1 

1,177.220 

436,770 

222,363 

368,035 

230,732 


146,988 

4,607 
5,860 
5,110 
5.391 
6.288 
5.977 
5.720 
5,652 
5,475 
4,306 

10,032 
7,030 
5.734 
4.070 

11,446 
7,080 
4,642 

11,465 

31,092 


34,140,605 

3,880,510 

3,115,005 

3,031,202 

3,150,776 

2,762,650 

2,593,314 

2,300.962 

2,024,115 

1,707,269 

1.368.487 

2,443.948 

1,457.931 

911,017 

623.386 

1,273,124 

516,941 

280,840 

433.463 

265,664 


146,988 

4 623 


Under $10 000 


$10 000 under $20 000 


5 749 


$20 000 under $30,000 


6 516 


$30,000 under $40,000 


6.863 


$40 000 under $50 000 


6 585 


$50 000 under $60 000 


5 697 


$60 000 under $70 000 


5 705 


$70 000 under $80 000 


4 642 


$80,000 under $90,000 

$90,000 under $100,000 

$100,000 under $125,000 


4,798 
4.617 
8,853 


$125,000 under $150,000 


6,782 


$150,000 under $175,000 

$175,000 under $200,000 

$200,000 under $300,000 


5,433 

3,638 

11,408 


$300,000 under $400,000 


7,026 


$400 000 under $500 000 


4 675 


$500,000 under $1,000,000 

$1,000,000 or more 


11,802 
31,573 




Bus 


mess or professio 


n net income less 


OSS 




Sales of ca 


pital assets 




Size of 


2000 Adjusted 


Gross Income 


1979lncor 


ne Concept 


2000 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) 




17,600,010 

3,078,002 

2.528,299 

2.012,724 

1.665,423 

1.556,958 

1.246,225 

1,061,897 

901 ,426 

635,460 

474,468 

843,144 

426,595 

262,192 

186,148 

380,301 

127,954 

62,207 

94,840 

55,746 


213,865 

4,925 

16,655 

14,860 

13,259 

12.133 

12.056 

11.055 

10.216 

8.356 

6,500 

17.530 

11,415 

9,462 

7,626 

21,626 

10,181 

5,883 

9,814 

10,313 


17,600,010 

2,798,274 

2,581.821 

2,068,542 

1,694,009 

1,595,967 

1.241.785 

1.083.166 

853.501 

623.569 

453.812 

851.648 

460.423 

271.390 

195.786 

410.756 

153.463 

79.875 

116,336 

65,785 


213,865 

2,310 

16,052 

13,174 

12,557 

12,268 

10,375 

11,948 

9,729 

9,096 

5,410 

16,576 

12,052 

9,041 

7,789 

22,919 

12,316 

6.873 

11,454 

10,926 


29,520,765 

3,715,804 

2,550,056 

2,341,364 

2,393,299 

2,323,151 

2,199,201 

2,049,906 

1,851,027 

1,592,835 

1,256,865 

2,170,509 

1.306,542 

820.959 

569.402 

1.133.128 

427.239 

221.264 

367.911 

230.292 


630,542 

10,860 

5.243 

6.311 

6.878 

8,330 

8.973 

8.872 

9.649 

8.868 

9.354 

20,137 

18.270 

15.249 

11.633 

35.689 

24,506 

18,301 

54,864 

347,554 


29,520,765 

3,620,345 

2,463,052 

2.532.536 

2.629.388 

2,349,081 

2.118,820 

1,944,347 

1,717,121 

1,447,838 

1,172,821 

2,150,297 

1,296,213 

818,960 

587.084 

1.214,111 

495,259 

272,637 

429,155 

261,699 


630,542 


Under $10,000 


11.255 


$10 000 under $20 000 


5 076 


$20,000 under $30 000 


6,992 


$30,000 under $40,000 


8,103 


$40 000 under $50 000 


9 269 


$50,000 under $60,000 


8,950 


$60,000 under $70,000 


9,046 


$70 000 under $80 000 


8 744 


$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 


9,968 

7.843 

19.950 

16.823 

14,309 


$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 


11,146 
35,425 
23.913 
18.743 
55,427 
349,561 



Footnotes at end of table 



14 



Individual Returns 2000 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2000-Continued 



are in millions of dollars] 





Renls. royalties, and farm rental net income 


ess loss 


Partnership and S corporation net income less loss 


Size of 


2000 Adjusted Gross Income 


1979 Income Concept 


2000 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


All returns, total 


9,620.483 


28,166 


9,620,483 


28.166 


6,300,321 


212,914 


6,300,321 


212,914 


Under $10,000 


823.883 


-1,068 


772,124 


-1,119 


478,388 


-24,755 


475,146 


-25,263 


$10,000 under $20,000 


1,032.235 


992 


988,870 


885 


377,735 


-326 


348,865 


-149 


$20,000 under $30,000 


910.784 


220 


1,013,915 


510 


385,650 


957 


402,416 


704 


$30,000 under $40,000 


878.208 


183 


908,878 


464 


383,675 


900 


390,142 


1,011 


$40,000 under $50,000 


852.472 


-8 


899,051 


411 


409,913 


1,650 


442,314 


1,816 


$50,000 under $60,000 


810.851 


319 


796,995 


374 


424,935 


3.045 


421,967 


3,141 


$60,000 under $70,000 


703.470 


600 


669,917 


609 


409.577 


3.337 


372,892 


2,777 


$70,000 under $80,000 


511,380 


221 


557,730 


118 


345.845 


2.503 


329,512 


2,453 


$80,000 under $90,000 


487,882 


611 


444,343 


487 


297.624 


2.993 


292,063 


2,563 


$90,000 under $100,000 


394,925 


548 


399,932 


451 


249,137 


2.708 


232,038 


2,505 


$100,000 under $125,000 


716,047 


1,975 


681,281 


1,550 


513.189 


9.336 


515,285 


8,202 


$125,000 under $150,000 


393,572 


2,002 


388,701 


2,049 


349.157 


7.281 


345,045 


8,255 


$150,000 under $175,000 


212,245 


1,669 


208,035 


1,741 


271.638 


6.635 


247,994 


5,597 


$175,000 under $200,000 


140,595 


1,254 


161,684 


1,121 


195,162 


7.192 


200,731 


5,960 


$200,000 under $300,000 


278,431 


4,314 


307,106 


4,143 


479,578 


24.063 


494,450 


23,425 


$300,000 under $400,000 


120,579 


2,099 


135,223 


2,178 


214.504 


15.947 


228,148 


17,559 


$400,000 under $500,000 


66,212 


1,775 


76,574 


1,705 


125.411 


12.985 


136,961 


13,540 


$500,000 under $1.000,000 


109,592 


3,873 


124,836 


3,825 


228.954 


37,918 


248,558 


38,623 


$1,000,000 or more 


//,121 


6,58/ 


85,290 


5,654 


160.248 


9/, 545 


1/5,591 


99,09/ 




Nondeductible 


passive losses 




Estate and trust net income less loss 


Size of 


2000 Adjusted Gross Income 


1979 Incor 


ne Concept 


2000 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


All returns, total 


1.263,245 


11,915 


1,263,245 


11,915 


595,560 


11,006 


595,560 


11,006 


Under $10.000 


81,896 


1,204 


104,718 


3,595 


52.458 


-233 


51,616 


-232 


$10,000 under $20,000 


62,220 


378 


52,948 


152 


42,688 


179 


37,928 


171 


$20,000 under $30,000 


52,106 


307 


56,192 


142 


40,345 


149 


45,450 


198 


$30,000 under $40,000 


44,315 


389 


55,572 


232 


36,617 


335 


39,846 


366 


$40,000 under $50,000 . 


50,628 


179 


51,359 


185 


32,669 


183 


42,334 


269 


$50,000 under $50,000 


55,229 


162 


51,850 


145 


42,203 


255 


44,424 


240 


$60,000 under $70,000 


70,563 


192 


57,909 


143 


39,715 


227 


28,895 


212 


$70,000 under $80,000 


42,143 


144 


42,013 


193 


29,066 


325 


23,813 


280 


$80,000 under $90,000 


39,148 


121 


41,724 


189 


30,147 


257 


25,505 


323 


$90,000 under $100,000 


36,937 


133 


42.513 


200 


19,530 


242 


21,822 


125 


$100,000 under $125,000 


93,992 


380 


82,159 


446 


48,188 


393 


54,839 


573 


$125,000 under $150,000 


99,986 


784 


98,434 


585 


37,013 


547 


33,820 


304 


$150,000 under $175,000 


112,322 


839 


96,959 


551 


23,044 


246 


20,627 


235 


$175,000 under $200,000 , ,, 


72,246 


546 


54,071 


385 


18,802 


382 


19,044 


407 


$200,000 under $300,000 


153,072 


1,264 


153,445 


1,053 


35,577 


787 


34,147 


783 


$300,000 under $400,000 


64.674 


852 


59,317 


524 


19,355 


582 


18,651 


574 


$400,000 under $500.000 


32.671 


373 


34,221 


327 


10,299 


341 


12,701 


374 


$500,000 under $1,000,000 


56,157 


1,055 


61,542 


733 


20,045 


1,438 


21,143 


1,425 


$1,000,000 or more 


42,941 


2,594 


46.299 


2,13b 


l(',r96 


4,3/0 


18,844 


4,380 




Pensions and annuities in AGT 


Pensions ar 


d annuities' 




Total statutor 


y adjustments 




Size of 


2000 Adjusted Gross Income 


1979 Incon 


ne Concept 


2000 Adjusted 


Gross income 


1979 Incon 


ne Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


All returns, total 


25,930,094 


424.794 

10.529 


28,127.826 

2,008,472 


690,334 

10,780 


23,197,425 

3,019.495 


58,610 


15,192,105 


61.727 


Under $10.000 


2,116,238 


2,458 


208,301 


1,779 


$10,000 under $20,000 


4,599,140 


41,355 


4,545,673 


40,835 


3.174.233 


3,644 


720,692 


3,691 


$20,000 under $30,000 


3,439,525 


41,188 


4,033,359 


50,871 


3.070.595 


4,557 


1.276,311 


5,617 


$30,000 under $40,000 


2,914,802 


40.732 


3,344,935 


51.864 


2,804,473 


4,390 


1,785,546 


6,483 


$40,000 under $50,000 , 


2,467,530 


36.130 


2,503,514 


42.589 


2,288,554 


4,208 


1.675.548 


5,311 


$50,000 under $60,000 


2,090,866 


34.484 


2,141,511 


39.710 


1,852,955 


3,775 


1.836.391 


5,669 


$60,000 under $70,000 


1.767,133 


31.983 


1,761,557 


35.386 


1,467,531 


3,201 


1,493.162 


5.189 


$70,000 under $80,000 


1,515,160 


31,443 


1,372,841 


29.553 


1,052,275 


2,636 


1,384.195 


4.547 


$80,000 under $90,000 


1.108,684 


24,782 


1,120,253 


26,323 


727,931 


2,439 


1,080,890 


3.441 


$90,000 under $100,000 


745,814 


18,095 


855,905 


24,963 


524,808 


1,914 


769,829 


2,784 


$100,000 under $125,000 


1,232,983 


32,046 


1,394,789 


42,392 


963,809 


4,323 


1,196,304 


4,480 


$125,000 under $150,000 


635,148 


20,580 


815,045 


32,866 


523,596 


2,558 


559,103 


2,693 


$150,000 under $175,000 


364,589 


13,030 


498,855 


25,600 


355,957 


2,454 


329,615 


1,736 


$175,000 under $200,000 


228,503 


10,231 


334,353 


21,434 


245,098 


2,024 


205,961 


1,451 


$200,000 under $300,000 


361,470 


17,158 


592.476 


48,828 


526,868 


5,349 


354.532 


2,694 


$300,000 under $400,000 . 


132,057 


7,270 


252,224 


31,047 


204.065 


2,435 


124,559 


1,137 


$400,000 under $500,000 


60,877 


3,151 


142,591 


27.069 


106,518 


1,410 


60,114 


612 


$500,000 under $1 ,000.000 . 


94,390 


5,951 


198,011 


48,774 


175.007 


2,594 


81,220 


1,283 


$1,000,000 or more , . 


55,185 


4,656 


111,259 


59,440 


113,556 


2,100 


38.722 


1,122 



Foolnotes at end of table 



Introduction and Changes in Law 



15 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2000-Continued 



[All figures are estimates based on 


samples-numbers of returns are in tfiousands and money amounts are in millions of dollars 










Total Itemized deductions 


Taxable 


income 


Size of 


2000 Adjusted Gross Income 


1979 Income Concept 


2000 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 




42,534,320 

653,015 

2.055,745 

3.341,040 

4,345,285 

4,637,438 

4,517,400 

4,239,705 

3,787,220 

2,929.532 

2,203.122 

3,609.669 

1.844.776 

1.089.211 

706,311 

1,308,747 

461,592 

224,051 

361,512 

218,949 


822,361 

7,391 
23,189 
37,418 
50,901 
58,045 
62,500 
62,370 
61,087 
49,942 
41.109 
77.357 
45.377 
30,690 
21,777 
48,800 
22,734 
13,081 
29.660 
C8,932 


42,518,364 

713,394 

2,145,604 

3.578.684 

4.496.733 

4.532,072 

4,469,951 

4,073,534 

3,536,108 

2,776,582 

2,097,558 

3,511,288 

1,858,050 

1,101.979 

730.049 

1.403.261 

533,868 

280,418 

424,814 

253,418 


785,309 

7.619 
21.758 
37,573 
49,147 
54,187 
58,560 
57.632 
53.855 
45.258 
37.187 
72.204 
42,858 
29,174 
21,206 
48,325 
23.638 
14,162 
30,865 
80,102 


105,259,292 

8,428.327 

18.773.390 

17,817,064 

13,409,907 

10,376,300 

8,127,047 

6,295,015 

4,952,637 

3,604.449 

2.631.154 

4.119.101 

2.022,255 

1,176,452 

758,864 

1,393,468 

493,573 

245,669 

395,408 

239,213 


4,544.242 

15,632 
114,054 
235,632 
289.468 
305.176 
305.644 
285.247 
263,627 
223,159 
184,699 
344,682 
213,710 
149,354 
113.959 
278.852 
146,899 

96,192 
239,349 
738,90/' 


105,259,292 

8,340.586 

18,659,864 

18,354,234 

13,876,064 

10.232.871 

7.962.561 

6.015.950 

4.580.863 

3.439,444 

2,522,692 

4,036,095 

2,052,918 

1,219,518 

795.507 

1.523.585 

585.948 

310.468 

472,679 

277,446 


4,544,242 


Under $10 000 


16,028 


$10,000 under $20,000 

$20 000 under $30 000 


113,898 
246,148 


$30 000 under $40 000 


309,730 


$40 000 under $50 000 


312,397 


$50,000 under $60.000 

$60 000 under $70 000 


306.752 
277.391 


$70 000 under $80 000 


245,567 


$80 000 under $90 000 


211,429 


$90 000 under $100 000 


174,504 


$100 000 under $125 000 


331,922 


$125 000 under $150 000 . . 


208.145 


$150,000 under $175,000 

$175,000 under $200,000 

$200 000 under $300,000 


146.678 
109,803 
280,114 


$300 000 under $400 000 


154,014 


$400,000 under $500 000 

$500,000 under $1,000,000 

$1,000,000 or more 


100,989 
248,179 
760,554 




Total tax credits 


Total income tax 


Size of 


2000 Adjusted Gross Income 


1979lncor 


ne Concept 


2000 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 




37,736,095 

1,228.761 

5.407.242 

6.364.326 

4,677,401 

4,193,202 

3,426,686 

2,910,317 

2,470,078 

1,818,464 

1,371.321 

1.783.740 

545.939 

304.587 

195,832 

425,022 

186,232 

102,550 

183,416 

140,979 


37,722 

125 

2.606 

5.632 

4,149 

3,870 

3,456 

3,021 

2,662 

1,821 

1,241 

1.627 

400 

285 

205 

784 

453 

308 

1,092 

3,985 


37,736,095 

1,200,986 

5,387,531 

6.449.022 

4.771.410 

4.137.394 

3.410.039 

2,850,731 

2,371,640 

1,766,188 

1,301,746 

1,789,816 

605,326 

315,510 

215,223 

482,345 

206,297 

117,537 

203.257 

154.096 


37,722 

129 

2,609 

5,662 

4,162 

3,803 

3,460 

2.902 

2,561 

1.835 

1,186 

1.531 

419 

223 

226 

855 

575 

390 

1,187 

4,008 


96,817.603 

7.837,160 

14,476,025 

14,863,043 

13,002,482 

10,250,253 

8,080.758 

6.280.852 

4,948.186 

3,600,440 

2,631.286 

4.118.904 

2.022,669 

1,176,831 

759,466 

1,394,509 

493,804 

245,732 

395,756 

239,448 


380.645 

2,355 
14,408 
29,533 
40,229 
45,739 
47.400 
45.801 
45.002 
41.371 
35.976 
72.328 
48,068 
35,390 
28,249 
74,940 
42,408 
29,107 
76,022 
226,320 


96,817,603 

7,755,415 

14.409.658 

15.364,685 

13,468,252 

10,108,078 

7,923,009 

6,000,135 

4,577,004 

3,425,379 

2,521,214 

4,028,798 

2,052,065 

1,218,923 

796,296 

1.522.003 

586.161 

310,503 

473,283 

276,742 


980.645 


Under $10,000 

$10 000 under $20 000 


2,457 
14,396 


$20 000 under $30 000 


31,102 


$30 000 under $40 000 


43,675 


$40,000 under $50.000 

$50 000 under $60 000 . . . 


47,235 
48,008 


$60 000 under $70 000 


45.101 


$70 000 under $80 000 


42.274 


$80,000 under $90,000 

$90 000 under $100 000 


39.014 
34.159 


$100 000 under $1 25 000 


69,412 


$125,000 under $150,000 

$150,000 under $175,000 

$175,000 under $200.000 


46.533 
34.603 
26,867 


$200,000 under $300.000 

$300 000 under $400 000 


74,277 
43.774 


$400,000 under $500.000 

$500,000 under $1,000,000 

$1,000,000 or more 


29,889 

78,041 

229,827 



' 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 1 987 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 
1 979 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 2000 



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 1 979 Income Concept calculation for tax 
years after 1986. 

Some income items, such as capital gains, 
that had been partially excluded fi-om AGI under 
prior law were ftiUy 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 1 986 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 
2000 using AGI and the 1979 Income Concept, 
classified by size of 2000 AGI. 

Before TRA 86 became effective, a 
comparison of income measured by AGI with 
that measured by the 1 979 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 2000, 1979 Concept income was 
2.8 percent higher than income as calculated 
using AGI. This difference was primarily 
attributed to the inclusion of more than $226.2 
billion in nontaxable pensions and annuities 



(including IRA distributions) in the 1 979 Income 
Concept. 

Income for all returns, using the 1979 Income 
Concept, increased 8.5 percent for 2000; income 
for the group $200,000 and above increased 17.6 
percent, after increasing 18.6 percent for 1999. 
Total income tax for all returns increased 1 1.8 
percent; and total income tax reported for the 
$200,000 and above income group increased 18.1 
percent for 2000, following an increase of 19.2 
percent for 1999. 

The average tax rates (income tax as a 
percentage of total income) for each income class 
and both income concepts for years 1986 through 
2000 are shown in Figure 4. 

For the population as a whole, average tax rates 
for 2000 (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 2000: returns with income 
between $500,000 and $1,000,000 increased 0.6 
percentage points; and returns with income 
exceeding $1,000,000 increased 4.6 percentage 
points. Although the average tax rate for 2000 
was calculated using a lower maximum marginal 
tax rate of 39.6 percent for 2000 compared to 50 
percent for 1 986, it was calculated on income 
which included all capital gains (long-term gains 
could be partially excluded from income for 
1986). Also, certain deductions from income 
that were allowed for 1 986 were limited or 
eliminated beginning with 1987. 



Introduction and Changes in Law 



17 



Figure 4-Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 
Income Concept, 1986-2000 



Size of 










Total income tax as a percentage 


of adjusted gross income 










2000 AGI 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


2000 


P 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


All returns, total 


14.8 


13.3 


13.4 


13.3 


13.1 


12.9 


13.1 


13.5 


13.7 


14.0 


14.5 


14.7 


14.6 


15.0 


6.0 


Under $10, 000 


4.3 


4.0 


4,0 


3.8 


3.7 


3,5 


3.2 


3.0 


30 


3,0 


3.1 


32 


29 


30 


33 


$10,000 under $20, 000 


7.8 


6.8 


6.5 


6.4 


6,1 


5,5 


5.1 


4.9 


4.8 


47 


4.6 


4 3 


4 3 


4 1 


4 1 


$20,000 under $30, 000 


10.6 


9.4 


9,3 


9,3 


9,1 


8.7 


8.4 


8.2 


8.1 


7.9 


7 7 


76 


68 


67 


65 


$30,000 under $40, 000 


122 
13.8 


10.6 
11.8 


10.9 
11.6 


10,9 
11.5 


10,6 
11.4 


10.5 
11.0 


10.2 
10.8 


10.1 
10.7 


10.0 
10.8 


9.8 
10,7 


9.7 
10.8 


9.6 
10.7 


8.8 
10.0 


8.6 
98 


85 


$40,000 under $50. 000 


98 


$50,000 under $60,000 


15,5 


13.5 


13.2 


12.9 


12.4 


12.1 


11.6 


11.5 


11.4 


11,4 


11.3 


11.3 


107 


10.6 


106 


$60,000 under $70.000 


16.9 


15.1 


14.5 


14.2 


13.8 


132 


129 


127 


126 


125 


12 3 


12 1 


11 4 


11 2 


11 2 


$70,000 under $80,000 


18.7 


16,5 


15.6 


15,3 


14.9 


14.4 


14.0 


13.9 


13,8 


13,6 


13.6 


13.4 


12.6 


12.4 


12.1 


$80,000 under $90, 000 


19,9 


17.8 


16.6 


16.2 


15.8 


15.4 


15.0 


15.1 


14,9 


14,6 


14.6 


14.4 


13.5 


13.5 


135 


$90 000 under $100, 000 


20.8 


18.8 


17.4 


17.3 


166 


16 


159 


157 


159 


158 


154 


152 


14 8 


14 5 


144 


$100,000 under $125, 000 


23.1 


20.1 


18.8 


18.4 


17,5 


17.3 


16.9 


17.0 


170 


16.9 


16.7 


16.5 


16.0 


15.8 


15.8 ■ 


$125,000 under $150. 000 


25.2 


21.8 


20.3 


19.8 


19.2 


18.6 


18.7 


18.6 


186 


18.3 


18.4 


17.7 


17.7 


17.6 


17.4 


$150,000 under $175, 000 


28.0 


23.0 


21.6 


21.1 


20.4 


19.8 


19.6 


19,7 


199 


19.9 


19.8 


19.3 


18.8 


19.0 


18.6 


$175,000 under $200,000 


29.3 


23.9 


22.5 


21 8 


21.1 


21.0 


20.7 


21 2 


214 


20.9 


20.9 


20.5 


20.0 


20.0 


19.9 


$200,000 under $300,000 


31,1 


258 


23.7 


228 


226 


22.7 


229 


23.8 


23,9 


23.8 


23.4 


22.9 


22.4 


22.4 


22.4 


$300,000 under $400,000 


33.7 


27.0 


24.0 


23.6 


23.7 


24.3 


244 


26.9 


26.9 


26.8 


26.6 


26.1 


25.4 


25.4 


25,0 


$400,000 under $500,000 


36.2 


28.2 


24.1 


23.9 


23.6 


24.9 


25.3 


28,4 


28.6 


28,7 


282 


27.4 


26.9 


26.7 


26,6 


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


38.4 


29.0 


24.6 


24.0 


24.0 


25.7 


260 


30.0 


30.2 


30.2 


30.1 


29.0 


28.2 


28.4 


28.3 


$1,000,000 or more 


. 40.2 


28.6 


25.0 


242 


24.1 


26.2 


26.8 


31 2 


31.1 


31.4 


30.8 


28.8 


27.5 


27.9 


27 7 






Size of 










Tots 


1 income 


ax as a percentage of 1 979 Income Concept 










2000 AGI 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


2000 




(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


All returns, total 


13.3 


13.1 


13.3 


13.2 


13.0 


12.7 


12.8 


13.3 


13.5 


13.8 


14.3 


14.5 


14.2 


14.6 


15.0 


Under$10,000 


4.9 


4.2 


4.4 


4.3 


43 


4,0 


3.5 


3.2 


3.2 


3.1 


3.2 


3.4 


3.1 


3.2 


3.6 


$10,000 under $20, 000 


7.6 


6.7 


6.5 


6,4 


6.1 


5.5 


5.1 


4.8 


4.8 


4,7 


4.6 


4.4 


4.2 


4.1 


4.0 


$20 000 under $30 000 


10.0 
11.6 


9.3 
10.7 


9.3 

10.7 


9.3 
10.9 


9,1 
10.7 


8,7 
10.5 


8.3 
10.2 


82 
10.2 


8,1 
10.1 


7.9 
10.1 


7.8 
10.0 


7.6 
9.8 


6.9 
9.1 


6.8 
8.9 


66 


$30,000 under $40,000 


9.0 


$40,000 under $50,000 


12.6 


11,7 


117 


11,5 


11.5 


11.1 


10.9 


10.8 


11,0 


11.0 


11.1 


11.0 


10,3 


10.1 


10.2 


$50,000 under $60,000 


13.8 


13.4 


13.2 


12.9 


12.5 


12.0 


11.6 


11.6 


11.6 


11.6 


11.6 


11.5 


11.0 


10.9 


10.9 


$60,000 under $70,000 


14.9 
15.8 


15.0 
162 


14.5 
15.4 


14.2 
15,2 


13.8 
14.6 


13.2 
14.2 


12.9 

13,7 


12.7 
13.7 


12,7 
13,6 


12.5 
13.6 


12.5 
135 


12.4 
13.3 


11.4 
12.6 


11.4 
124 


11 5 


$70,000 under $80,000 


12.3 


$80,000 under $90,000 


16.7 


17.5 


16.1 


16.2 


15.5 


15.1 


14,6 


14.7 


14.6 


14.4 


14.5 


14.2 


13.3 


13.4 


13.4 


$90,000 under $100,000 


16.8 


18.1 


17.1 


16.8 


16.1 


15.5 


15,2 


15.3 


15,4 


15.5 


15.2 


15.2 


14.5 


14.0 


14.2 


$100,000 under $125, 000 


18.3 


19.3 


18.0 


17.7 


16.9 


16.6 


16,2 


16.3 


16,3 


16.2 


16.1 


16.0 


15,2 


15.4 


15.4 


$125,000 under $150, 000 


19.0 


20.6 


19.6 


18.8 


18.0 


17.3 


17.2 


17.7 


17.4 


17.4 


17.3 


16.7 


16.6 


16.6 


16.6 


$150,000 under $175, 000 


19.3 


21.2 


20.6 


20.0 


19.1 


18.3 


17.8 


18.0 


18.5 


18.1 


18.4 


18.2 


17.1 


17.5 


17.5 


$175,000 under $200.000 


20 3 


22.5 


21.6 


20.7 


20.0 


18.6 


19.0 


19.1 


19.4 


19.2 


18.9 


18.8 


18.1 


18.4 


18.0 


$200,000 under $300.000 


226 


238 


22.3 


21.5 


21.4 


205 


20.2 


21.4 


21,5 


21.5 


21.3 


20,4 


19.4 


19.9 


20.2 


$300,000 under $400,000 


22.6 


24.5 


22.6 


21.9 


21.5 


21.6 


21.6 


23.5 


23.7 


23.7 


23.1 


24,0 


21.5 


21.3 


21.7 


$400,000 under $500,000 


23.4 


26.5 


23.2 


22.7 


223 


23.0 


21.4 


25.4 


24.8 


25.1 


25.0 


243 


22.6 


23.2 


21.5 


$500,000 under $1 .000.000.... 


23.7 


26.7 


23.5 


22,0 


21.7 


23.5 


22.6 


26.3 


26.1 


26.7 


27,1 


26.1 


24.3 


24.0 


24.3 


$1,000,000 or more 


21.4 


26.8 


24.5 


23.2 


23.2 


25.2 


26.1 


29.5 


30.1 


30.4 


29,8 


27.5 


26.2 


26.1 


26.0 







Section 2 



Description of 
the Sample 



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

Domain of Study 

The statistics in this report are estimates from a 
probability sample of unaudited Individual Income 
Tax Returns, Forms 1040, 1040A, and 1040EZ 
(including electronic returns) filed by U.S. citizens 
and residents during Calendar Year 2001. 

All returns processed during 2001 were subjected 
to sampling except tentative and amended returns. 
Tentative returns were not subjected to sampling 
because the revised returns may have been sampled 
later, while amended returns were excluded because 
the original returns had already been subjected to 
sampling. A small percentage of returns were not 
identified as tentative or amended until after 
sampling. These returns, along with those that 
contained no income information, were excluded in 
calculating estimates. This resulted in a small 
difference between the population total 
(129,644,980 returns) reported in Table C and the 
estimated total of all returns (129,367,108) reported 
in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 2000. While 
about 98 percent of the returns processed during 
Calendar Year 2001 were for Tax Year 2000, the 



remaining returns were mostly for prior years, and a 
few for non-calendar years ending during 2001 and 
2002. Returns for prior years were used in place of 
2000 returns expected to be received and processed 
after December 3 1 , 2001 . This was done based on 
the assumption that the characteristics of returns 
due, but not yet processed, can best be represented 
by the returns for previous income years that were 
processed in 2001. 

Sample Design and Selection 

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

1. Nontaxable with adjusted gross income or 
expanded income of $200,000 or more and no 
alternative minimum tax. 

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

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

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



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



19 



20 



Individual Returns 2000 



negative incomes. These positive and negative 
income classes are deflated using the Chain- 
Type Price Index for the Gross Domestic 
Product to represent a base year of 1991 . (See 
footnote 1 for details.) 

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

Table C shows the population and sample count 
for each stratum after collapsing some strata with 
the same sampling rates. (See references 1 and 2 for 
details.) The sampling rates range from 0.05 
percent to 1 00 percent. 

Tax data processed to the IRS Individual Master 
File at the Martinsburg Computing Center during 
Calendar Year 2001 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 Submission Processing 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 2000, 0.20 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 
$18,310 billion, and its related coefficient of 
variation, CV(X), is 0.92 percent. The standard 
error of the estimate, SE(X), needed to construct 
the confidence interval estimate, is: 

SE (X) = X • CV(X) 

= ($18,310 X 10^) •(0.0092) 
= $0,168 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 $18,141 billion 
to $18,478 billion, the 95 percent confidence 
interval is from $17,973 billion to $18,647 billion, 
and the 99 percent confidence interval is from 
$17,806 billionto $18,814 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 (-) 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 1999 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 2001) Vol. 
8 1 , number I . 

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 2000 



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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 



Tony Hall was responsible for programming the Basic Tables. Table 1 .4CV was programmed by 
Valerie Puckett. Review of 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 2000 



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■c 


TD 


■c 


T3 


■D 


■0 


■D 


■0 


■D 


■□ 


-0 


"D 


"O 
























T 


c 


c 


c 


C 


c 


c 


c 


C 


c 


c 


c 


C 


c 


C 


C 


C 


C 


c 


C 


c 


C 


C 


c 


C 


c 


c 


c 


c 


C 


c 





























CC 

c 
Z 


3 






■2 




■2 






3 


3 


3 






3 


3 


3 


3 




3 


3 


3 


3 


D 


3 








13 


=3 


13 


^ 


- 


^ 





k 




















M 


m 


M 


M 


M 


M 


M 


M 


M 


« 


H 


M 


M 


w 


« 


M 


^ 


m 


M 


M 


M 


M 


m 


M 


M 


M 


M 


m 


M 


M 


w 


M 


*A 


V* 


< 



Basic Tables 2000 



29 



■a 
o 

3 
C 
'-^ 

C 

o 
o 



o 
o 

c 

(0 
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s 

CD 

■o 

0) 

v> 

3 

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0) 
N 



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3 
U 

u 

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■o 
c 
ra 

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re 

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c 
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c 

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0) 

o 

0) 



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re - 









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CD 


CM 


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^ 


CO 


O) 


■q- 


in 


in 




in 


CD 


CO 




in 


o 


•^ 


r^ 




^r 


i^ 


O 


CN 


■^ 


to 


p— 


tD 


en 


cn 


o 


o 


o 


o 


(Jt 








*- 


y £ 








T 


CD 


O 


•- 


CO 


r^ 




in 




T 


rsi 


m 


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in 


s 


CO 






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CO 


CO 


(D 


cn 


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cn 


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cn 


cn 


cn 


cn 


o 


o 


o 


o 


ai 






^o 


Q) *- 


S 


















CN 


■^ 


in 




oo 


CD 


en 


cn 


en 


cn 


Ol 


a> 


Oi 


m 


cn 


Cl 


cn 


cn 


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cn 


cn 


Cl 


cn 


o 


o 


o 


o 


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1 


_Q) 
































































































































































U 


CD 










p^ 


r^ 


CO 


S 


CO 


o 


P^ 


cn 


8 


CM 


CO 


,_ 


to 


to 


^ 


8 


to 


f^ 


^ 


to 


o 


CO 


r^ 


o 


cn 


•g- 


f^ 


Q 


,_ 


CM 


cn 


s 


*- 


s 


CM 












00 


o 


CD 


en 


CD 


■^ 


CO 


CO 


o 


in 


TT 


o 




■^ 


■^ 


cn 


in 


If 


CN 


CO 


o 


f-- 


to 


p^ 




CM 


TT 


in 




M 




"5 












0> 


CO 


CO 


CO 


en 


P^ 


■q- 


CN 


CN 




o 


^ 


o 


CD 


cn 


CO 


r- 


CM 


■^ 


CO 




CD 


CO 


in 


in 


CO 






CO 


O 


in 


PO 






00 




< 


C 


3 


_. 






OD 


CO 


1^ 


o 


f^ 


CN 


r- 






in 


CN 


OO 




o 




CD 


r— 






CM 


cn 


cn 


in 


CD 


CO 


CD 


CO 


CD 


ID 


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to 


o 


CO 


cn 


csT 








CO 






in 




CO 


CO 




CC 


co 




^ 




CD 


oo 


o 


cn 




CO 


O 


P- 


o 


CO 


CO 


TT 


CM 


CM 




CO 


■^ 


in 


•^ 


P- 




CO 


■^ 


o 


<o 


« 






1 


^ 






to 




CN 


<J> 


^ 




TT 








in 


cn 


■T 


CO 




to 


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o 


cn 


CO 


CD 


CN 


o 


cn 


£ 


^ 


to 


CD 


cn 


CD 


£ 


cn 


p- 


cn 


CM 












en 


o 


CJ) 


in 


CO 


in 


CO 


•<T 






to 


oo 


cn 


en 






CO 


CO 




to 


CM 


cn 


in 


CO 


CM 


to 




CD 




in 










n 














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CN 




en 




00 


en 


(0 






Ol 


■^ 


■^ 








o 


CM 


in 




cn 


o 


CM 


to 


in 


CO 






CO 


CO 




CO 






to 


3 














CN 


T 


5 


to 


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o 


10 


h- 






cn 


■^ 


to 


£ 




CD 


at 


cn 


en 


en 


cn 


o 


o 


o 


o 


o 


o 


O 


o 


o 




o 






o 


"5 
























^ 


T- 


CN 


CO 


■^ 


■^ 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


to 


CD 


to 


tD 


to 


tD 


tD 


to 


to 


CD 


to 


CD 


to 


to" 


o 
H 




c 


ro 
B 


_ 

h- 






s s 


o 


o 


CM 
O 


o 


CM 


CN 


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to 


CM 
CD 


to 


cn 


o 


in 

CO 


o 


CO 


CM 

c^ 


■^ 


CO 

to 


p- 


cn 


in 
o 


cn 


CO 


N- 
•^ 


CO 

in 


to 
to 


to 


in 

00 


CO 
CO 


eg 

cn 


CO 

cn 


o 
o 


o 
6 







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■B 


2_ 






















CM 


CO 


'«■ 


5 


to 


r^ 


[^ 


CD 


CO 


oo 


CD 


oo 


CO 


oo 


cn 


oi 


<J> 


cn 


cn 


cn 


cn 


Ol 


cn 


01 


cn 


o 


o 








c 








s 


CD 






CD 


CO 


en 


CO 


to 


en 




TT 


m 


p^ 




CM 


CM 


(N 


CO 


in 




CO 


s 


(N 


CO 




CO 


CO 


in 


CN 


T 


cn 


CO 


cn 


to 






•;- 








O) 


en 




? 


o 


■<T 




r^ 


(^ 






to 




in 


T 


CO 


cn 




T 






T 


in 


o 


p— 


CO 


■^ 


O 




CO 


CM 


CD 


o 






E 








(N 


r* 


■<r 




CM 


CN 




r^ 


to 




CO 


in 


^ 


CM 


tn 


o 




5 




CO 


in 


CO 


•^ 


in 


o 


to 


cn 


cn 


■T 


■q- 


in 


CO 


CD 


to 






_D 


S" 








03 


in 


o 


en 


in 


cn 


r^ 


r^ 


oo 


CO 




CO 


^ 


oo 


CD 


o 


ir 


CM 


h- 


in 


CO 


in 


o 


CM 


in 


cn 


o 




CO 


in 


o 






r*" 






2 


■^ 








(M 


at 


■<T 


CO 


CO 


CD 


s 


(N 


CO 


CO 


5 


CO 


o 


en 


CN 


CN 




in 


s 


in 


CO 


in 


00 


? 


0) 


r- 


in 






p- 


cn 


CM 










3 


















CM 


CD 


r- 


■<r 


CO 


to 


Ol 


in 


cn 


iT. 


o 


S 


o 


Oi 


CM 


CO 


cn 


CO 


p- 


m 


in 


£ 


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CD 


00 


n 






Z 


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o 


CD 


to 


tD 


en 


CO 


■^ 


in 


h- 


en 


o 


CN 


CO 


TT 


to 




oo 


o 




CM 


CO 


Tf 


in 


in 


s 


CD 


CD 


to 


































CO 


■^ 


in 


to 


r^ 


r^ 


h- 




CD 


CD 


oo 


OO 


00 


CD 


oo 


cn 


c> 


tj> 


cn 


cn 


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cn 


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m 








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TT 






in 


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CD 


CN 


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TT 


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CM 


CM 


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T 


in 


o 


CO 




CM 


r^ 


CM 


cn 


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h- 




cn 


CM 




Ol 










CM 








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u: 


^ 


CO 


s 


CO 


CO 


s 


CM 


CN 


S 


cn 




r^ 


CM 


CD 




^ 


CO 


•V 


P^ 


s 


CM 


CM 




p^ 


O 




CC 










o 








2 (5 

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i3" 






PT 




o 


r^ 


T 




in 


CO 


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CO 


h- 


tN 


p^ 


CO 


■^ 




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n 


o 




CO 


m 








CO 




CM 








■^ 








lO 


ID 




o 


CD 


CO 


s 


o 


^ 


s 


o 


CM 


in 


co 


CM 


o 


en 




CD 


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CO 


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r^ 


CO 


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of 














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m 


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CO 


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r^ 


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CD 


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£ 


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in 


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in 


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f^ 


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CN 






































































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r- 


cn 


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CO 


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CO 


CO 


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CO 


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1^ 


1^ 


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cn 


cn 


cn 


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o 


o 


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r- 


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cn 


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c 


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CO 


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CO 




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31 



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c 
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a> 
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to 


in 


CM 


cn 




CD 






CD 












■^ 


CD 


IT 


in 




CD oc 


O CO 




CD 


O 






< 




oo 








o 


in 


tD 


r^ 






r* 


o 


o 


CN 


^" 


cn" 


in" 


■v" 


co' 


t' 


o 












CN 


■«J 


CD 


CO 


■^ 


cr 


O '-" 


■c' 


^ 


o" 




(U 








at 
















CM 


CO 


o 


o 


ir 




CM 










CM 


Cfi 


















Cn 


o cr 


in r^ 


CM 


CD 


n 




N 

s 








u> 
























*" 
















in 




















■" 


















h- 


. 


^ 


ro 


CD 




CD 


in 


h- 


TT 


CO 


o 


r^ 


s 


CD 


CD 


r^ 


o 


CN 


in 


in 


1 


o 


■^ 


CN 




CO 


r- 


in 


CC 


2 £ 


in CO 


to 


i 


(M 










at 






*3- 


(D 




TT 


(D 


CD 


CN 




CD 


3 




h- 


CD 


r- 


CO 


O) 


(C 




cn 


CO 


o 


c 


■c 


cc 


r- 


CC 


*2 S 


CN CN 


CD 


r» 




S 


0) 


c 




r 




CO 


'a-^ 








r-. 


O 


r^ 




O 


T 


^ 


t^ 


CM 


o 


1^ 


CD 


u 




in 




r- 






c 




r*. 


in c 


CN CO 




CD 


h- 






E 




u 




in 


CD 


o 


r- 


cs 


h- 




tD 






O 






t' 


tt" 




co" 


co' 


^ 










cr 


CN 


c^ 


oc 


CN 




oc 


r-" to" 
CO o 


S 


cm' 


fO" 




ra 


O 3 




o 




in 




o 


C3 


C3 


CD 




CN 




CD 


o 


O 




1^ 


CO 


in 






tf 










r- 


CO 


cr 


o, 




CO -^ 


o 


OO 


■5 




o 


3 







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CN 


^ 


IT) 


in 




C 






















N 












CN 


c^ 


to 


CN 


CN r~ 




r- 


n 




in 




z 






tN 
















^ 


CN 


I^ 


in 


to 


*" 














CN 


















CN r~- in CD 1- 
























~~~ 


r^ 


(D 


CN 


CD 


in 


CN 


o 


in 


s 


o 


, 




~ 








K 


to 


CD 




00 


in 


CN 


CD 


o 


CO 


(N -SI 


CO o 






n 






c 






tr 


5 


u^ 




in 




CO 


CM 


c: 


O 


a 


r 


m 














CN 




CO 






o 


01 


a 


CD 


CD 


C3 C^ 


1^ CD 












o 


C 

3 




*^ 


in 


CO 




o 


r^ 


oo 


CO 


CO 






CD 


CD 


m. 














t 


5 


to 




cn 




(D 


cc 




Ol 


*- 'd 


oo r^ 












Q. 

E 
a> 


CD 


at 


CN 


CD" 




h- 


CN 


CM 


CN 


CN 




o 


m 


1^ 


















^." 


co" 


c 


CO 


c 




^ 


U3 


OC 


H £ 


S ^. 






r«.' 






o 


rt 


h- 


CO 




O 


h- 


■^ 


in 


in 






oo 


CD 
















« *- 






CO 






(I 






s c 


5S '^ 






o 






E 




O 


h- 


CN 




in 


CO 


CN 


r- 


CN 






in 


CO 
























CO 


CD 




cc 


CO 


in 


00 ■^ 


CO in 






tn 








(O 


n" 


■<r 


o" 


in 


o 




o 


n 


CD 


CM 




CD 


co' 














rr 








h- 


CD 


c\ 


h- 


^ 


9 -^ 


<I 


CD 






M 






















CN 


CN 


CN 


^ 


■V 


C 


CD 


in 
















^ 














cn 


^ 


O CD 


IT 








r^ 












5 








































M 




















*" 






















en 


(D 


"^ 


CD 




r^ 


CO 


|!^ 


o 




r^ 


■V 


n 


,_ 


CO 


CM 


CO 


CD 


o 


CO 


00 


cn 


^ 


^ 


in 


CC 


■c 


•<i 




TT 


oo tc 




'J 


to 


f^ 


S 






1 






o 




CD 




Ui 


CO 


cn 


cn 


en 




in 




r 


o 


h- 


h- 


o 


in 


in 


CM 


■^ 




o 


OJ 


CN 


cc 


■^ 


in 


r- 


C; 






? 


S 




CO 


U) 




"O 






o 






£ 


to 


h- 


CD 


CO 


cn 


c 


CD 




CD 




T 


in 


o 


CO 


■^ 


1^ 


o 


^. 


cr 


00 


in 


r^ 


tn 


CN 


cn 


CD T 


CM 


O 


in 


CM 




Q) 


0) 'Sj 




u> 


CO 




(jT 




CJl 




in 




CD 


CD 




to 


co' 




cm' 


to" 


co" 


^' 




u 






CN 




00 




a 


in 


in 


in CD 


C 


r^ 






2" 




a 


c 


in 




v 


S 


CO 




s 


^ 


h~ 


% 


! 


in 


s 


s 


S 


s 


o 


s 


a 


t8 


s 


s 


' 






s 


CD 


s 


CO 

CD 


in 

CO 


oc 
1 


CD 

CD 


IT 


in 


CO 


o 


A 




■o" 


1 


~ -o 




^ 


CO 




cd' 


Tf 


in 


CD 


r-. 






^ 


in 






to" 


o 


t' 


■>J 


cn' 


co" 


h. 


CO 






to 


■^ 


in 


o 


CN 


in 


cr 








CD 




|N-~ 




< 






ro 






CN 


tT 


in 


cD 


r~. 


^ 


CN 


o 


CM 


CN 


o 


to 


CD 


O) 


T 


in 










Cn 


CO 


in 


to 


to 






CN 


CM 


r- 


eo 










Tj 


















CM 


1^ 


CD 




m 


CN 










CN 


^ 


















CM 


r*. 






in 


CM 


CO 












cn 


o 


CO 


Ol 






s 


CN 


CO 


to 


o 




^ 


s 


CO 


^ 




CO 


CD 


CD 


o 


in 


o 


Ol 


CD 




CN 


~ 


r- 


in 


CM in 




_ 


o 


in 


2 












r 


in 


CO 








i2 


s 


CO 


c 




CO 


s 


CO 


in 


8 


CO 


Tf 


a 


CD 


CD 


in 


in 


CN 








CM 


■<j 


in 




CO 


tD 


CM 


n 






0) 


E 








T 


in 




h* 


t* 






o 






CM 


■V 


CM 


in 




f* 


CO 




a 






c 


i^ 


r" 


CO 


O 


TT 


o 


o 


r*- 






J3 

E 


3 


^ 


8 


o 




^J' 


t\ 


r 


r- 


? 


CD 


c* 


C7) 






TJ-" 


t 


to' 


fC 


in 


t' 


cd" 


r«. 


cm" 












■^ 


o 


cn 


O" 






co" 


■^" 


CD 


o" 










to 


CO 




in 


? 


Ol 


00 


^ 


1*^ 










CO 


to 


in 






tc 








5i 


00 


CD 




CN 


CO 


c^ 




£ 




CO 


CD 


o 






3 






CN 


■^ 




CN 


in 


in 


V 


o 


co 


r^ 




s 


CO 












h- 








CN 


CO 


in 


£ 


tf 


CM 


tc 




00 


CO 












Z 


O 




o 






*" 




CN 


CN 


CM 


in 


tn 




r^ 


to 


*" 














(N 












" 


^ 


^ 


in 


- 


r^ 


CD 








I*-" 
































































































































C3 


8 


















































































§ 


o 




































o 
o 

o 










S 


01 

E 








t 




















o 

o 


c 
o 
o 


8 

o 


o 


O 


I 

o 


8" 

O 






E 

8 








o 


o 


o 


o 




^ 






i 




^ 
































o 








o" 












o 


o 


o 


o 








o 
o 

CM 


o' 






o 




3 

■5- 

(0 


8 










s 


1/ 


o 


in 


o 


a 


o 


in 


8 


°. 


w 


£5 


•& 


m 


0) 

o 


1 


c 






ir 


o 

o 


o 
in 


o 

o 


o 
o 


o 


in 


8 


° 


0) 


















o 




CN 


CN 


CO 




in 


r^ 




V 


*A 


*A 










E 
o 


i 

CD 




o 




CN 


CN 


CO 


^ 


in 


r- 




W 




w 


o 


3 




0) 


9 






"r 


o 


§ 


» 


03 






ai 


w 


w 


m 








0) 

n 

c 

3 


TD 

C 
3 




T3 

C 
3 


0) 
TD 

C 
3 


E 


§ 


m 


a 




a 




M 

^ 


w 


(fl 


(fl 


1 


1 


OJ 


E 
5 




N 


O) 






( 


- s 


in 


ai 


■c 


T 


T3 


■o 


■□ 














o 


0) 


? 


a 


■o 


■D 


-o 


t: 


"O 








c 


c 


c 












T3 


c 


C 


C 


c 


c 


















o 


o 


o 


: 


"D 


c 


c 


c 


c 


c 








3 


3 


3 




V 












If 

E 


c 






3 


3 


3 


3 


3 


3 




o 


g 






o 


o 


o 


£ 


C 


3 


3 


3 


3 


3 




3 


3 








s 












3 
CO 


0) 


3 


c 




















o 


o 




3 
T3 


0) 


3 


o 


o 


O 


O 


o 














n 












T3 

C 
3 


§ 


8 

o 


in 


O 


in 


O 


O 


O 


in 


I 


1 


§ 


§ 


§ 


§ 


8 
o 


o' 


a 

5 


■a 

c 

3 




8 

O 


8 

in 


8 

O 


8 

in 


8 

O 


o 


1 


in 


8 


1 


g 


I 


s 

5 














o 




in' 






CN 


CN 


c 


■^ 


If 


N. 




CN 








CN 


in 




o 




in 






CN 


tN 


CO 


s 














c 














z 


W 


M 


M 


w 


« 


w 


« 


M 


M 


M 


« 


(A 




« 


W 


09 


» 


«A 


z 


M 


M 


w 


M 


m 


*fl 


tfl 




M 


m 


Vi 


te 


» 















< 








































H 
































z 


1 



Basic Tables 2000 



33 



(0 



n 

■a 
c 
n 

0) 

E 
o 
u 

c 

(A 
(A 
O 

o 

■a 

(A 

p 

< 



N 

E 



(0 



■a 
c 
n 

« 

c 

u 

3 
■D 
0) 

Q 

w 

c 
o 



u 




03 


X 




O 


LU 




"H 








<0 




•?{ 


E 




ro 


o 




-1 


o 






c 




c 


(A 




CD 


(A 






O 




ii 


^ 






C9 




o 

F 


■o 




ro 


0) 












(A 




u 


3 




^ 








T3 




Q) 


< 




E 
m 


(A 






C 






3 


T) 


^ 


0) 


0) 

3 
C 


1 

(It 


^ 


*j 


ra 


< 


C 






o 


« 


CM 


o 


0) 


T- 


(A 


ro 


0) 


3 
♦J 


3 


m 


♦J 




1- 


CO 


< 

















<o 






f^ 


r^ 




o 












CO 


CO 


CO 


CD 


in 


CM 


CO 


$ 


n 






r*- 


r*- 




o 












CO 


CO 


CO 


CM 




1 
















o 


CO 


oi 


CN 


CO 


CD 


f^ 


CD 


CO 


CD 


CO 




CM 


CD 


CO 


CN 




cn 


CO 


o 


co 


oi 


tN 


co 


5 


r- 


oi 


CO 


01 


CO 




CN 


CD 


CO 


r^ 


















CN 


"^ 


jr 


00 


CO 




o 


to 


"l 


in 


<=o 




CD 


in 


CD 


P^ 


■c 


to 




in 


Ol 


■n- 


^ 


CO 


CO 




o 


CO 


"I 


in 


CO 




CD 


in 


CD 


p^ 


















rsi 


cm" 






CJl' 


cn" 


o" 


in" 








^J- 


o" 


csT 


cd" 


cd" 




CO* 




co' 


CM 


CM* 






CD* 


CD* 


o" 


in 








"O" 


o* 


CM 


01 




















at 


CO 




tT 




>h 








CN 


CO 


tN 


CO 


r^ 


in 


in 


Tj- 


•^ 




■^ 


(D 


CO 




■^ 




in 








tN 


CO 


tN 


CO 




in 










2 










N 








CM 


in 


CO 


u^ 


CO 


CO 


CO 


■^ 


r^ 


O 


CM 




OO 






00 


CM 








CM 


in 


tO_ 


£ 


to 


CO 


CO 


"^ 




o 


CM 










0) 










^ 














cm" 


(O' 


in 


o' 


■*" 


in 


"^" 


cm" 






CM* 




■^" 


-* 














cm' 


to" 


in 


o" 


'T" 


in 


m" 


cm' 


o 
















m 








































U> 




~ 




~ 








~ 




" 


~ 








_^ 








c 










oo 


to 


ro 


s 


in 


in 


s 


CM 


o 


CO 


o 




CD 


o 


CM 


o 


s 


o 


CD 


CD 


00 


to 




^ 




in 


s 


CM 




CO 


o 




CO 


o 


CN 


Ol 








ro 










CN 


CN 


oo 


CD 


CO 


CM 


-3- 


r^ 




CO 




-q- 


CD 


^ 


1^ 






CM 


CM 






CO 


CM 




r- 




00 




s 


CD 


H 








1— 






U) 




m 


CM 


ai 




CM 


<^- 




^. 


in 


in 


CO 


N. 


Ol 


o 


CD 


CO 


r- 


in 


£ 


5 


Ul 


CM 








01 




to 




in 


CO 


h- 


01 


o 


CD 


o 












c 




o> 


CN 


^ 


in 


cd' 




ai 




to" 


co" 


o' 


r-." 




in" 




co" 




CM* 






oi 


cm" 


jr 


in 


CD" 


co" 


CD" 




to" 


co" 


o" 




CM 


in" 




01 










o 


3 




P4 






Tj- 


oo 


S 


r*- 










CO 




in 














CM 






■V 


CO 


CD 


r— 










co 


CN 


in 























r*. 








CO 






^ 


■c 


■c 


(O 


















r^ 








CO 


in 






^ 


■^ 


'T 


CO 


CM 
















Z 








o> 












^' 


"" 


cm" 


^' 


^" 




















oi" 










~ 




_ 


CN 






~ 








~ 


















^ 


T]- 




r^ 


f^ 




o 




in 


h- 


o 


in 


in 


CM 


r^ 




CD 


^ 


CO 


CD 


Tf 


■V 




r^ 


r^ 




O 






r^ 


o 




m 


CM 


^ 
























CJ) 


(N 


CO 


CO 


h~ 


oJ 


to 


01 


T 




O) 


^ 


to 




TT 




CO 


CO 






cn 


CM 


to 


CD 


p- 


oi 




O) 


■^ 




o 


^ 


to 


5 








« 




c 








CO 


f 


CO 


CO 




o 


to 


in 


in 


S> 




CO 


CN 




in 


00 




CO 


oo 




CO 


T 


CO 


CO 




o 


CO 




in 


O) 




CO 


CN 




in 








0) 




3 






GO 








CTl" 


CT>' 


o 


IT) 






h-' 


t" 


cd" 


o" 


cd" 


co" 


CD 


to* 


p- 


to' 










Ol 


Ol 


o 


in 






r^ 


■^ 


CD 


O 


en 


CD 










o 






to 


CO 




^ 




in 








CM 


r- 


CN 


r-- 


(D 


in 


in 


to 


T 


ID 


^ 




CO 




■^ 




in 








CM 


p^ 


CM 


r- 


CD 


in 


in 










E 






N 








CN 


in 


CO 


S 


m 


CD 


CO 


tT 


r^ 


O 


CM 




CO 




in 


oo 










CM 


in 


c^ 


in 


CO 


CD 


CO 


■^ 


r^ 


O 


CN 


in 








o 




< 






Tt 














cm' 


ID 


in 


o" 


■V" 


in" 


-^r 


tN 






CM* 




■V 


TT 














CM 


to 


in 


o 


■^ 


in 


■^ 


CM 


o 


















A 








































to 




















_^ 


















ro 










h> 


■^ 


CO 


ID 


in 


in 


CO 


CM 


o 


CO 


CM 


~ 


CD 


o 




o 


■^ 


O 


CD 


CD 


h- 


■^ 


CO 


to 


in 


in 


(D 


CM 


o 


oo 


£^ 


^ 


to 


O 


^ 


Ol 


















r- 


o 




CO 


CO 


CO 


CO 


CN 


■^ 


r^ 


OO 


m 




^ 


S. 


s 


O 








h- 


o 


CO 


oo 


to 


to 


CO 


CN 


■^ 


h- 


CO 


CD 




3; 


ts 










E 






U) 




!* 


CN 






^. 


CD 




to 


in 


in 


CM 


r--_ 


oi 


n 


P^ 


in 


£ 


CO 


■* 


CM 


CD 




CN 


CD 




u: 


in 


in 


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Z 



Basic Tables 2000 



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) 



Hem 



All 


Joint returns of 


Separate 


returns of 


returns 


married 


persons 


married 


persons 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


returns 




returns 




returns 




(1) 


(2) 


(3) 


(4) 


(5) 


(S) 


129,373,500 


6,365,376,648 


50,268,249 


4,244,736,003 


2,486,719 


110,043,642 


110,168,714 


4,456,167,438 


43,212,483 


2,890,065,029 


2,144,043 


72,996,090 


68,046,458 


199,321,670 


36,670,909 


123,605,006 


1,050,815 


4,169,467 


4,658,345 


53,951,877 


2,718,010 


34,341,787 


67,998 


1,335,082 


34,140,605 


146,987,679 


18,983,064 


91,628,678 


420,066 


3,219,624 


20,921,057 


18,309,835 


14,226,430 


13,569,421 


446,503 


386,564 


442,336 


6,192,307 


28,941 


132,504 


8,699 


225,453 


13,312,586 


244,598,112 


8,271,827 


180,442,753 


219,312 


5,019,416 


4,287,423 


30,732,759 


2,898,474 


21,259,936 


82,857 


827,709 


22,645,728 


644,284,795 


12,449,206 


475,510,578 


257,589 


17,890,469 


6,875,037 


13,742,364 


4,008,289 


8,449,877 


98,848 


111,327 


1,700,051 


-919,134 


1,272,859 


-642,298 


24,561 


-44,360 


8,732,290 


98,966,627 


5,430,135 


68,997,974 


91,475 


1,148,556 


21,765,212 


325,827,702 


12,523,308 


215,053,573 


320,103 


4,393,676 


5,643,338 


59,150,597 


3,829,878 


43,173,816 


84,018 


986,911 


4,965,743 


34,041,579 


3,385,039 


23,936,328 


51,182 


438,649 


627,912 


3,037,634 


373,994 


1,996,352 


7,211 


10,838 


6,300,321 


212,913,600 


4,488,595 


177.112,327 


114,514 


4,203,407 


595,560 


11,006,162 


294,193 


5,737,753 


10,445 


407,188 


2,061,784 


-9,034,718 


1,655,154 


-7,127.130 


23,720 


-190,351 


6,478,291 


16,913,305 


3,009,037 


8.336.916 


106,704 


288.746 


10,608,571 


89,964,021 


6,624,344 


63.492.063 


149,654 


1.215.885 


5,815,404 


25,370,158 


3,597,127 


17.672,502 


111,010 


663,182 


23,197,425 


58,609,518 


13,380,169 


40,978.751 


310,163 


1.068.161 


3,505,033 


7,477,074 


2,251,233 


5.485.492 


31,014 


49.981 


4,477,986 


2,639,472 


1,879,418 


1.048.575 






1,287,707 


12,475,396 


995,655 


10.174.509 


20,379 


155.353 


14,300,140 


17,392,967 


9,048,037 


12.827.379 


232,593 


339,091 


3,564,624 


7,569,198 


2.432,857 


5.988.976 


47,496 


99,426 


956,586 


2,137,803 


499,906 


1.196.778 


10,448 


18,082 


65,415 


120,330 


50,420 


102.747 


3 


5 


42,534,320 


822,360,510 


27,306,397 


598.159.314 


1,067,019 


15,959,536 


6,513,104 


39,251,004 


3,632,740 


18.215.402 


132,911 


633,523 


41,823,554 


294,711,547 


27,131,669 


224,231.069 


1,024,259 


5,454,605 


35,405,336 


322,931,506 


24,533,791 


244.009.810 


769,304 


6,151,503 


37,524,825 


140,681,631 


25,002,217 


106.742.118 


827,906 


3,099,592 


82,596 


1,039,024 


47,205 


728.454 


928 


3,198 


10,895,459 


61,811,928 


6,325,612 


36.233.701 


264,377 


1,577,430 


85,670,504 


456,084,883 


22,531,702 


165.500.733 


1,349,038 


4,937,553 


11,330,554 


14,735,998 


5,707,745 


8.443.277 


90,655 


80,826 


105,259,292 


4,544,242,424 


44,974,574 


3.132,840.992 


2,222,880 


84.580,267 


1,304,197 


9,600,840 


907,051 


6,635,142 


68,986 


238,718 


37,736,095 


37,722,293 


22,207,915 


25,687,783 


453,966 


672,056 


6,368,101 


2,793,860 


4,244,406 


1,822,339 


46,124 


24,683 


155,796 


32,608 


35,395 


7,338 


948 


354 


26,404,521 


19,689,359 


17,038,129 


14,335,331 


388,745 


251,744 


6,815,316 


4,851,178 


4,007,640 


3,104,841 






3,935,699 


5,990,360 


2,361,838 


4,268,997 


57,100 


344,171 


5,416,246 


1,968,680 


852,525 


253,776 


- 


- 


199,554 


1,287,661 


151,416 


1,066,611 


4,168 


24,475 


275,114 


764,253 


208,149 


594,466 


4,040 


21,079 


5,073 


21,948 


4,656 


19,069 


52 


289 


26,742 


44,500 


16,320 


34,011 


772 


634 


96,815,794 


980,496,655 


42,766,751 


704.625.456 


2,181.964 


19,539,786 


96,817,603 


980,645,201 


42,767,500 


704.722.452 


2,182,014 


19,548,806 


99,472,412 


1.017,470,509 


43,990,455 


732.037.776 


2,230,998 


20,323,038 


119,371,325 


1,051,594,465 


47,661,275 


734,129,928 


2,260,571 


20,178,791 


113,733,442 


763,901,388 


45,381,003 


516,614,533 


2,152,615 


12,103,030 


13,326,668 


221,621,893 


7,758,124 


166,467,074 


181,034 


5,588,100 


' 93,000,030 


167,577,365 


32,673,869 


82,370,199 


1,452,485 


1,919,581 


30,624,423 


134,944,362 


15,057,080 


96,538,998 


885,688 


3,152,014 



Adjusted gross income less deficit 

Salaries and wages 

Taxable interest 

Tax-exempt interest 

Dividends 

State income tax refunds 

Alimony received 

Business or profession: 

Net income 

Net loss 

Sales of capital assets: 

Net gain in AGI 

Net loss in AGI 

Sales of property other than capital assets 

Taxable IRA distributions 

Pensions and annuities in AGI 

Rent and royalty: 

Net income 

Net loss * 

Fami rental income less loss 

Partnership and S Corporation net income less toss, 

Estate and trust net income less loss 

Farm net income less loss 

Unemployment compensation 

Social security benefits in AGI 

Other income less loss 

Total statutory adjustments 

IRA payments , 

Student loan interest deduction 

Payments to a Keogh plan 

Deduction for self-employment tax 

Self-employed health insurance deduction 

Moving expenses adjustment , 

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 

Alternative minimum tax 

Total tax credits , 

Child care credit 

Credit for the elderly or disabled 

Child tax credit 

Education credit 

Foreign taxaedit 

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 

Total income tax 

Total tax liability 

Total tax payments 

Income tax withheld 

Estimated tax payments 

Overpayment refunded 

Tax due at time of filing 

Footnotes at end of table. 



36 



Individual Returns 2000 



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



Status-Continued 

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



Item 


Returns of heads 
of households 


Returns of 
surviving spouses 


Returns of 
single persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




18.208.359 

17.009.241 

4.403.939 

92,586 

1,470,906 

1,593,493 

168,191 

1,391,074 
275,407 

895.299 

307.277 

55.418 

367.989 

1.292.073 

227,732 

343.454 

13.955 

206.358 

15.624 

41.900 

1,187.331 

278,570 

397.205 

2.253.458 

188.710 

531.189 

39.800 

1,418.195 

193.791 

72.405 

•558 

3.171.486 

489.727 

3,128,612 

2.730,702 

2.742.779 

10.368 

1.061.182 

14.908.227 

312.609 

12.414.529 

113.184 

9.563.576 

1.943.342 

•5.902 

8.125.435 

661.397 

98.634 

3.466.141 
5.570 
4.376 

•25 
7.510.372 
7,510.373 
7.725,007 
16.797,702 
16.577.240 
371,896 
16.886.390 
1.139,566 


468.478.935 
407.700.913 
4.462.830 
727.264 
3.398.467 
1.108.049 
2.422.974 

15.914.755 
1.797.824 

13.300.625 

519.415 

-149.818 

3.846.850 

12.521.180 

1.840.125 

2.133.819 

52.270 

4.868.607 

326.491 

-247.963 

2.847.574 

1.622.370 

1.505,435 

3,456,891 

292,973 

257,472 

362,181 

1,137,773 

318,154 

166,344 

•938 

46,463,125 

1,764,590 

13.075.872 

21.410.326 

5.714.569 

52,923 

5,041,312 

96,100,439 

350,032 

232,804.688 

277.167 

7.795.448 

890.008 

•2.066 

4.651.361 

474.322 

193.368 

1.531.634 
18.649 
11.823 

•99 
34,335,882 
34,350,952 
36,008,961 
56,618,310 
51,164,151 

4,012,396 
43.836,540 

3,853,249 


63,800 
53,852 
49,009 
4,117 
24,374 
15.531 

6.075 
1.371 

17.471 
3.223 
1.463 
6.600 

17.406 

3.760 
6,046 

5.901 

111 

760 

4.827 

6.204 

2.241 

11.264 

2.849 

925 

398 

6.452 

3.205 

3 

22.915 
2.503 
22.914 
18.532 
22.892 

5.664 
39,694 

5.295 
46.665 

1.217 
31.629 

3.972 

26.079 

5.705 

437 

3.855 

166 

8 

37.141 
37.141 
38.089 
60.135 
59.222 

5.425 
54.455 

6.840 


3.000.615 

1.802.908 

164.044 

29,435 

93.817 

21.878 

142.987 
5.365 

447.623 

7.955 

2.042 

32.623 

212.464 

23.644 
43.121 

37.381 

36.633 

-102 

26.904 

40.359 

10.230 

19.592 

5.698 

542 

2.083 

7,795 

3,423 

30 

460,293 
8,215 
170,477 
173,042 
103,144 

24,553 

291,749 

4.500 

1.938.649 

3.102 

25.216 

1.560 

14.812 

6.386 

237 

1.318 
306 
598 

392.446 
392.446 
407.563 
486.763 
302.132 
118.863 
145.708 
47.839 


58.346.372 
47.749.095 
25.871.786 

1.775,634 
13,242.194 

4,639,100 
236,505 

3,424,299 
1,029.314 

9,026,163 
2,457,400 
345,750 
2.836.092 
7.612.322 

1.497,950 

1,180,021 

232,753 

1,484,953 

275,186 

340,250 

2,170,392 

3,549,800 

1.707,821 

7.242.372 

1.031.227 

2.066.454 

231.475 

3.594.862 

887.274 

373.825 

•14.434 

10.966.503 

2.255,223 

10.516,100 

7,353,007 

8,929,031 

24,095 

3,238,625 

46,841,844 

5,214,251 

45,600,644 

213,760 

5,479,008 

130.257 

•113.550 

826.132 

2.140.573 

1.417.690 

1.093.725 

38.234 

58.542 

365 

•9,626 

44,319,566 

44,320,574 

45,487,863 

52,591,642 

49,563,361 

5,010.189 

41.932.831 

13.535.249 


1.539.117.453 




1.083.602.499 


Taxable interest 

Tax-exempt interest 


66.920.323 
17.518.309 




48.647.093 


State income tax refunds 


3223.923 




3411.376 


Business or profession; 

Net income 

Net loss 

Sales or capital assets: 

Net gain in AGI 

Net loss in AG! 


43.078.200 
6.841.925 

137.135.501 
4.653.791 




-84.699 




24.940.624 




93.646,809 


Rent and royalty: 


13.126.101 




7.489.663 




978.174 




26.691.877 
4.498.098 




-1.469.171 




5,413.166 




23,593,342 




5.518.809 




13086.122 




1.642.931 




1.332.882 




1.781.270 




3.080.928 




1.159.220 




756.569 


Medical savings account deduction 


•16.640 




161.318.242 




18.629,273 


Taxes paid deduction 


51.779.525 
51.186.826 




25.022.208 




254.438 




18.934.932 




189.254.409 


Additional standard deduction 


5.857.362 




1.092.077.828 




2.446.711 




3.541.789 


Child care credit 

Credit for the elderlv or disabled 


55.270 
•22.850 


Child tax credit 


436.110 




1.265.629 




1.183.587 


Earned income credit used to offset income 


181.952 


Minimum tax credit 


177.620 


General business credit 


136,287 




2,589 


Nonconventional source fuel credit 


•9.756 


Income tax after credits 


221.603.085 


Total income tax 


221.630.545 




228.693.172 




240.180.672 


Income taxwittiheld 


183.717.541 


Estimated tax payments 


45.435.460 




39.305.238 


Tax due at time of filing 


31.352.262 



' 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 

NOTE Detail may not add to total because of rounding 



Basic Tables 2000 



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o 


■^ 


m 


(0_ 








f^ 




V 




If 






CO 


in 


CO 


c 


i 








h- 


CM 


CM 


co' 


i-^ 


u 


s 


CO 


o 


CO 


o 


h- 




p*- 


in 




in 




-* 


Ol 






(D 




^ 


u 


jj 




If 






o 


a 


c 










m 


C 


■<T 


TT 


h- 


CO 


IX 


o 


Ol 


CO 




T 








CN 




CM 


CD 




CO 










c- 






■V 


-v 


IT 


a 










^ 




h- 


CD 




o 


CO 


CO 


00 


CD 


CO 


■«T 




O 


CM 




CM 


■^ 


p^ 


CM 




(NI 


S' 






u 


c 


o 




CN 


tf 


o 


Ol 


CO 


CD 






(D 


r^ 




o 


o 


■^ 


o 


in 


CM 




CO 


CO 


CO 


cn 


n 


'^ 


01 


■^ 


CC 


o 


CD 


P^ 






fO' 


5 










o 


h. 




CO 


a 


GO 


r«^ 




00 


a 


m 


CO 


in 


CO 


h- 


T 


h- 


h- 






CO 


CD 


Ol 


CD 


CD 


CD 


h- 


CN 


00 


CD 


in 


CO 


r^ 


00 


S 
























CO 


CO 




in 




CO 






























CO 


to 


oc 


m 




to 




CN 


M 


c 








-« 








































^ 


































1 


>-: 






■< 


CO 


s 


c 




S 


CO 


in 


It 


CO 

c\ 


m 


o 


~8 


c* 


m 
o 


fe 


fi 


in 

CM 


g 


"a 


^ 










g 






~s 


g 


ss 


ffi 


a 


s 


8 


8 


CO 
Ol 


01 


O 






^ 


oo 


s 






ir 


CO 


r- 




CO 


(O 






CD 


'T 


CD 


t^ 


c 






o 


















in 


r^ 


■<» 


■<» 


h- 


CN 


CC 


00 


CO 


(D 

E 

3 


E 




a 


c 


00 


CO 


o 


Cv 


$ 


00 




CD 


c> 


O 




r 




CM 


CO 


CO 


■^" 


CD 


^ 


CM 


■^ 






IT 


CD 


in 


' ? 


CD 


S 


cn 


oo 






s 


in 


5 


u 


c 


Ol 


hi 


p 


oc 


o 




s 


s 


CO 


m 


o 




oo 


CO 


m 






ifl 






Ol 




■^ 


•fl' 


cs 


CO 


cc 




■^ 


Ci 




Ol 






•V 


o 


o 


CO 


In 


in 


c 




oo 


CNI 


a 














T 




CN 


CD 




CO 


CD 


^ 


m 


CM 


CN CD 


CN 


to 






r* 




2 




o 




c 


c 


(7) 


at 


00 


r- 




CD 


in 




r^ 
















c 






■^ 


in 


ir 


CO 


CD 




Ol 


in r- 


t^ 








to' 




z 














































00 






























~ 


CM 




o 










c> 


o 




(C 






~ 


Ol 


in 


CNI 


r^ 


CD 


h- 


I^ 




00 


in 


m 


CM CNI 


CO 




CD 


cr 


o 




Ol 


a 


cc 


r^ 


c\ 


t^ 


CM 




CD 




1 






S 


s 


s 


3 


^ 


g 


3 


in 




^ 


CO 


CO 


CNI 




r- 


r^ 


r 


M 


CO 


t: 


CM 


o 


cc 


CD 


CD 


■^ 
•^ 


•^ 


IT 


co 


CN 


CD 


CO 






"5 


o 




u 


r 


=5 


t^ 




1^ 


c 


s 


r^ 


CD 


00 


CM 




'W 


CO 




00 


■^ 


CD 


CD 


a 


CC 


m 


in 


CM 


IT 


Ol 


00 


to 


r*- 




00 


0) 


5 




w 






(f 


c 




a 


m 












in 


a 


3 


o 


CO 


^-' 


cc 


N CD 


CM 


I^ 




□ 




CN 


CD 




■^ 


■^ 


CD 


-^ 


■^ 


r^ 


co" 




,c 


S 


N 






ft. 


^ 


c 


oo 


t«». 










3 


in 


CN 




Ol 


r^ 


CN 


U 


3 


CO 




CM 








CM 




IT 


h- 


CN 


in 


CD 






3 




R 






Ol 


s 


u 


CO 


CO 










h- 


O 


CD 


h- 


CO 


in 




d 


Ol 


O 


o 


c 




5 


■^ 




CD a 


CD 


CM 


1^ 


■c 




s" 


" 






u 


a 


s 


in 






■>T 


C71 


o 


in 




r^ 




co 


CD 


O 


co 


Ol 


o 




«• 


in 


CD 


cn 


I^ 


CN 


o 


o 


CN 


*S 


Cx 


CD 




CO 




CD 


cnT 


< 


2 

CD 


» 




? 


up 


CD 


s 


^ 


a 


a 


!5 


!S 




CO 


g 


(D 


s 


2 


h* 


CD 


c^ 


^ 


00 

c 






■^ 


00 


C 


h- 


a 

CN 


m 


in 


8 S 




£ 


C 


£ 


s 








w 
























'- 
















(C 




















■^ 






~ 
























in 


~ 


m 


S 


p«* 


o 


O) 


CO 


h* 


CO 




o 


CNI 


00 


o 


IT 


M 


'I 


■<I 






in 


CM 




CN 


CD 


C" 


00 


01 




CD 


00 


h- 










c 








! 




CM 


cn 


If 


CN 


3 




c 




CO 


CD 






o 




•^ 









in 


£ 


CO 


m 


cc 


in 


CD 




in 


■^ 


(J> 


1 








M 


r 








h- 


h- 


o 




CO 






ir 


in 


h- 


^. 


CN 


u 


h- 


cn 








CD 




"^ 


CN 


CO 


to 


CO 




p^ 


■^ 


00 




c 




r 


CD 

"5 










CO 




r*. 


CNI 


U} 


1^ 




m 


8 


O) 


3 


CD 


r^" 




r* 


in 


cn 




r^ 


CO 


in 


r^ 


CM 


o 


c 


o 


h- 


S 


iS 


93 


•s 


O 


a 


p 


s 


§ 


s 




$ 


g 




3 


Tl 


s 


s 


g 


c 


CD 


CD 




■^ 







CD 
CN 


CO 

in 


CM 

cn 


in 


ffi 


Ol 

CM 


8 


in 

CM 


s 


CO 

m 


s 


CO 


^ 


CD 
CN 


ffi 




a: 




o 


^ 


c 


CN 


r 




O) 


CO 


CO 


o 


r^ 


CO 


CO 


CM 














iS 




o 


m 


CD 




r-- 




CO 


o 


CD 


CD 


00 


CN 






^ 








r 








































Ol 




































E 

8 

C 


































c 


CJ 


a 










































































i 


c 


o 


o 


































I 










1 






E 




















o 


a 
a 
a 


a 
a 

c 


o 


o 

8 

o 


o 

8 

o 


d 
o 






I 






O 


o 


c 


o 


o 


a 


a 


c 
a 


c 
a 
a 


c 
o 
o 




2 






O) 






8 

c 




I 








g 








8 


8 




o" 










o 


a 


CD 


a 


o 


o 


a 


o 


8 


8 











T3 










c 






c 




c 


c 


m 


^ 


in 

C^ 


^ 


£ 


I 


c 






o 


a 


O 


o 


o 


o 


a 


o 


c 


^ 






<U 










If 


c 


m 






o 


in 


o 


CN 


in 




C 


E 


G 
1 




in 


o 


in 


o 


o 


o 


in 


o 


CM 


in 




in 




In 

f 




1 


i 


s 


a 


a 


1 


s 






If 

« 

a 





m 


■D 


1 

c 


w 


*fi 


a 

■D 

c 

3 




"D 

c 

3 


a 

c 

3 


T3 

c 

3 


E 
c 


[) c 

in 
eg 


o 

a 


a 


CM 

a 


CN 
W 




CO 
M 

a 


3 


in 

is 




tfl 


tfl 


tfl 


tfl 


O 


E 

3 
S 




o 




. ? 












c 


c 


c 


c 


3 


















T 


c 


c: 


C 


c 


C 


C 




















1 
1 


c 


: 


3 






3 


3 


3 


3 


















1 


C 






3 




3 


3 




3 


o 


o 


o 


c 


« 




0) 




: 


s 


3 






a 


o 










c 


c 










o 




Qj 














O 


o 


O 


o 


o 


o 


a 




« 




• i 


S 




g 


8 


g 


g 


g 




1 


1 


o 


a 




^ 


g 


g 


8 


m 

X 

n 


' ^ 












g 


8 


8 


s 


o 

o 


o 


o 


§ 










■j 


(t 


3 


o 


c 


If 


o 


in 


o 


o 


o 


in 










O 


3 




o 


in 


O 


in 


O 


O 


O 


in 


§ 












a 




s 






r 


o 


CO 


3 


in 


r— 












CNJ 


in 




o 




in 






CM 


CM 


CO 


"^ 


in 


r^ 










c 










Z 


M 


w 


« 


M 


M 


w 


V3 


M 


M 


w 


<fl 


M 


M 


M 


(A 


tfi 


z 


« 


tfl 


« 


w 


W 


W 


w 


« 


w 


w 


M 




M 


M 


o 










< 








































1- 
































z 


1 



38 



Individual Returns 2000 



(O ^ (D 



O »- fO 



CO ID a^ 






^ 


CN 


o 


(D 


'- 


IN 



CO n CO CT> 






m CO CO r) 



w c^ 



s 


oo 

CM 


£ 


(D 




S 

to 


■r- 


O) 


»ft 


CN 


O 


"? 



o to O T- 

(N fNl C^ — 



CO CO C^ CO CN 
CD CN CD fO m 
CO >/) CN 



_ S 3 

CNI O) ^ 



*- in m ui 



(o CM CM (o m 



CM CM CM T- »- 



r^ 1- 



h- <- ■v ^ 



CO (O Ul 



CM (N CM (D 



*- CD CD 



oD ■.- in CO 

2 ; s " 



(O O) 



»- O CM ^ »- 

o CM en CO (D 



m en CM 
in CM to 



in cc (O 



en CM ■^ 



en 

3 


S 








s 


9; 


S 


S 


CO 


S 


in 



CM »- CM 



cn CM CO CO 



rt CM CD CO 





C7> 


in 


CD 

m 


CM 
CO 


s 


i 


CM 


s 


? 


^ 

s 


CM 



CO C7) CM CO m 



r— CO in ^ 

CO (O oo ^ 

CO CT> (J) CO 

cm" cm* iri oo" 

CM m CO CM 



CO CM O) CM 

CO ■q' CM r^ 

1- CO h' CO 

oo' co" in in 

CO O CO o 

CM CM CO CO 



CO in CO CO 
*- in CO CM 



CM CM m *n 



at 

s 


CM 


i 


CM 




■T 


» 


CO 


CM 



? S 1 

r«. CO (O 
*-' cm" '-" 



- s 



§ 


en 

s 


s 


o 


s 


a 


5 


in 

CM 



CO (O in 



in CO CM CD 



1- CM CM 



CO in in in CO 



O O CO CO 



O) o 



CO CO CD CO CM 



g" s 



5 CM 
S CO 



CO in »- CO 



r^ o> ■» r- 



eo CO m 



SCO en 
CD f^ 



r«. <7) CO 1- 



CD CM m CM 



CO CM CO 



in CM m CO 
O) o CO oo 



CMCMCOr-CM ^(Ocn 



T- CM in CO CO 

CO CJ) CM CD CM 



CO CO CO 



CO CO ■•- 



CD m 1- CM 



CD en CD 
1- CM ■»r 
en ai io 



s s s 



CM »- in CM 



§ 


s 


s 


i 


V 


s 


<D 


s 

r^ 


s 


'~ 


in 

3 


m 

CM 




s 


s 


CO 



»- to to 



2 5" 



O) CD CD 



to 


oo 


CO 


in 

s 


CD 
CM 


■^ 

S 



in CO (D ^ oo 

CD (D O (D OD 
CO CM CO O CO 



en in en 



CM in to 



»- r- 



m CM m CM en 



^ ^ CM 



5 S 

O 1- 

cd" 3 

en CO 

CJ) in 

I-" CO" 



in in 1- 
co m CO 



CD in CO 



% 9 



s s 



CO OD CM CO CM 



CM CD in CM 



OD CM »- r^ ■^ 

OO CD CD CM r^ 

CD '- CM CO in 

Q id" O" ^" -' 



s I 



CD ^ 

S " 

R S; S S 

1^ CM CM Csl 



CM o CM CM cn 
f^ T- r* ^ (b 
oi CD m in ffi 



S !8 

CD in 



to «- CM 



t S 8 



CD »- «- 






1- CO CO CD 

T-' cm" cm' co" 



8 S 

CO 00 

cm" cm" 



■V r: ■" 



»- in CM 



s s s 



m CM CO m t^ o» 



8 8 



CM CM CO 



r^ *- CO 



1- CM ^ 



CM CM 1- 



CM CO CD CD CJ) 

a> *- *T CM to 

CM »- 1- CM CM 



in CO 
h- to 
CM CM 



CO ^- m 



CO «- CO 



5 ^ 



CO CD to »- 



■•- ay f^ 



m to CD 



CM (J) o) en 



CO oo m 



»- t- CO 



CO en in 



fO 


V 


CO 



























(O to CO CnJ 



CM in CO o ^ 



5 

to 


8 

CD 


CO 

o 


8 

CD 


8 


f^ 


£ 


CD 



1- en CM 



T- ^ CM *- 



SCM CM 

CM to 

1- ■^ CO 

Sen CJ)* 

CD ■»!■ 



CD \Q at O) 
^ to 04 CM 



r^ f} Oi 



CO ■^ 

5 3 



CD CM CO 



O r^ to 



CJ) CO in »- 
in CJ) m Q 



en en <N cj> 



T- CM r- 



T^ to CO to 



2 S !S 3 S 

m (o u) (o to 



CO T- o ^ 

^ « ^ ^ 

0> <J> *- CM 



^oo^^cn cMi-tO'^r^ 

cjitpincDco ■q-i-t-'wcn 

T-intOinco «-i-^'Voo 

cm' cd' en' cd" t-" cm" to -r-' o* o* 

^■•-■V'-o ineomtDen 



T- CD CD to r^ 
cm' ^' id" co' cm' 



Sin o ■•- CD 
o r- "T r^ 
to CO O) CM en 



CM en oo CM CD 



S 8 



to en 

CM ^ 

■V en 



CM oo to CM 






2 TJ in 

0) V* 

U) M >- 

E a- 



8 8 




'- CM m 




^ in t- 



8 8 o. « 

CN m '- S 



«- CM in T- 



Basic Tables 2000 



39 



T3 
4) 

3 
C 

c 
o 
O 



o 
o 

c 

(A 
tf) 
O 

■o 
<i> 

(A 

3 

< 



O 

N 

w 

>« 



X 



i2 

c 
o 



U) 

3 

< 



0) <i, 

o I 

= g 



lA 
O 
U 

3 

o 
<n 

(A 

C 



0) <n 

a: s 

< I 

to 

(0 = 

I- < 



















OJ 




O) 


■^ 




s 




to 


m 




tD 


CO 


CM 


O} 




cn 


m 


to 


(0 


CnI 


cn 


O 


to 


to 


CT 


o 


CN 


to 


r- 


o 






to 


CvJ 


P) 


1 




"S. 










u 


1 


U3 




r^ 


CM 




CN 




CI 


5 


CO 


Ol 






O 




m 


CM 


to 


CO 


s 


cn 


CO 






r- 




CO 




tf) 




CN 


tn 


5 






;e 




c 








(T 


CD 


o 


o 


CN 


tn 


CO 


£ 




CO 


tn 


to 




o 




CO 


tn 


■^ 


*» 


to 


O) 




CT) 




(0 




o 


co 






CO 


CO 


PI 














tf 


to 


CO 




o 


u^ 




TT 


CM 


m 


o 


r- 


tn 


lO 


cn" 


CO" 




in 




<D 


o 


p 


r" 


^ 


CN 


NT 




O 




to 


CD" 






to 














o 




o 


s 


at 






CM 


CM 


CN 




(D 


(D 


tr 


(F 


T 


■T 


a 


CD 


■^ 


CO 


cn 


m 


W> 


1^ 










to 




CN 


CN 


■V 


to 


r». 


ri 
















r- 


■V 






















r-- 






in 


f- 


°o 


to 




























r-. 






CO 


to 














































CN 


O 
































N- 






(0 


ra 








CM 








































CM 




































□. 
E 


Q. 




















































































o 


O 
CO 


o 






c 


s 


§ 


% 


~ 


~s 


to 

O 


CD 

CC 


cn 

CM 


~s 


g 


(C 


to 
CO 


Rl 


m 


s 


s 


CO 


T 


"I 


:* 


% 


cn 
to 


cn 


~8 


"a 


a 


o 


~8 


g 


?? 


$ 


o 

CN 


a 


!S 


r- 


s 








C 




CT 


o 


fv. 








tJ> 


o 


1^ 










o 


cn 




r- 


^- 






CM 


to 


m 














o 


to 


to 


o 


CO 


PI 


to 






-Q 


3 


s 


f 


CO 


c 


O 






m 


^T 


■^ 


■T 


01 


■V 


o 


r^ 


CNJ 


cm' 


to' 


CN| 


•^" 


■V 


-fl 




P 


? 


^ 


^ 




f 


to 


tN 


cn 


NT 


o 




CN 





S 








E 


£ 


oo 
















CN 


CN 


to 


■» 


c 


r^ 


CO 












If 










CN 


CN 


to 


"« 


o 


h~ 




rr 


<N* 








3 

2 




Tf 








































^ 






































T. 




















































































a 


CM 


„ 






,^^ 


(J) 


ID 


f^ 


CO 


CO 


o 


in 


^T 


to 


T 


to 


o 


^ 


CO 


en 


CO 


CN 


o 


^ 


U 


CO 


CO 


in 


CD 


CD 


o 




to 


I^ 


<D 


S 


^ 


CO 


tfi 





V" 






00 


§ 






s 


tn 


cr 


CN 


Tf 




r>- 




CD 


^ 


CM 


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^ 




c> 




3 




CM CM cr 


-W 






-T 


en 


O CM 


-O- CM 


CO to P^ O P- 


m m 




T ^ 








n -^ 


CN 


CD 


?I 




to 




t31 


■c 


CM CM 


r- 




CO 


tn 


^_ 


oo •» 


C.. f. 


o> ■<I 


O CM O CD m 


CO 


m m CO 


IT 


*" 1 




o 


O 




CM 

2_ 


0» Oi 


to' 


r- 


o 


o 


cd" ^" 


a 


in 




r- 


■c 


s 


m 


en" 


g" 


h-" 


pC 


CD' m" 


to" m" CM CM CM 03 CD 




r-;" r^' CO tn" 


2 ^ 




1 




V ^ 




m 


TT 


en 


ps 


CD 




oo 


r». 


^ 


oc 


h- 


^ 


CO 




Pw t-. 


CO 


eo CM »- 


r 


CM p^ m 


<o 


CO T- f»«- 


r*- 








(D ^ 


















to 


to r^ 


m 


to 


<x> 




m 


■^ 


O (O 


















CM 


CM r^ in CM 


co o» 




II 








r> ^ 




































e^ 






















































































































11 


















































































•g 


















































































r w 








T O 


CO 




^ 




m 


to 


CN 




CO 


n 




in 


CO 




en 


CO 


to 




CO 


e^ 


00 




CN 


p- 






CN 


XT 




f^ 




CD 


^ 


c^ 








£ 








O) 


(O 


oi 


<> 


2 


u 


to 


^. 


m 


c 


IT 




CD 




in 


03 






(n 


u> 


CO ■T 


hi 


m 


■^ 


tn 


03 


r 


to 


10 


s 


C 


CC 


in 


p- 


>o 




c 


5 




CM to 




O 




c 




^ 


(O 


r 


CO 




tr 


m 


CO 




o 


in 


tc 


o 


tM at 




OQ 


c 


a 


T 


e^ 


o 


to 


■■J 


CO 


^^ 


CD 








z 


3_ 


m' (C 




C3 




tn 


CD 


cm" 




tn 


m 


m 


00 




•V 


cm' 


to" 




eo' 


CS 


Ift" 






CS 


P- 


T 


P 


o 




03 


to" 


CM CC 




s 


£ 


tr" 




1 


a> 








CM 










CN 




in 


TT 


CN 


en 


CO 












« 














CN 




in 


n 


CN 


en 


C^ 


CO 
















: 










1 














































j 






















0) 










8 










a 


o 




t3 








g 


o 


o' 


o* 

8 


1 


8 








I 








o 


o 


o 


o 


o 


d 


8 


8 

t3 




e3 


o_ 




"2 




















a 


o 




o 








c 


o 


o' 














o 


o 


o 


o 


o 































c 








o 


o 




o_ 




o 


o 






in" 




m 


15 


c 






O 


o 


o 


o 


o 

















)i? 
















1/ 


o 


m 


o 


Q 




m 


Q 








« 


W 


« 


v> 




^ 








in 


a 




o 


o 


o 


in" 











lA 




o 










i; 




o 




tN 


CN 


to 


r 




p^ 




V 


</ 


tl9 










^ 


i 




o 




CM 


CM 


CO 


'a 


in 






« 


t^ 


tA 





E 

3 




5) 








2 


c 


o 
o 


M 


M 


V 


tft 


w> 


M 


w 


tfl 


5 


4 


ffi 


ffi 


03 


1 


1 


■o 


m" 


o 
o 


M 


M 


M 


M 


M 


69 


«» 


w 


tfl 


9 


ffi 





E 




■o 








b 


11 o 




a 


ffi 


a 


o 




V 


q 




■a 


■o 


T3 


3 


3 


3 


3 




E 


a 


■> o 




CD 


O 




a 


a 


o 


£ 


a 


X3 


T3 


T) 


Q 


£ 




<D 








3 


: 
1 


m 




•a 


■a 


T3 


■a 


T 


T3 


T3 


T 


c 


c 


C 




1 


0) 


£ 


■D 


"O 




•a 


X 


TD 


T3 


T3 


C 


c 


C 


















c 


C 


c 


C 


c 


c 


C 


3 


3 


3 




O 


O 


o 




3 


"D 


C 


c 




c 


c 


c 


C 


c 


3 


3 


3 





• 














S 


; 


3 
O 


3 


□ 


3 


3 


3 


3 










o 


O 

o 


o 
o 


o 
o 


o 


E 


C 
3 


3 


3 


3 
O 


3 


3 


3 


3 


3 


8 


8 


g 


E 




flj 








• ? 


^ 


s 




8 


g 


s 


g 






1 


c 


c 


g 


8 


8 


8 


8 


« 


- ? 


8 




^ 


c 
o 




^ 


g 


§ 











8 


^• 




n 




"o 








't 


3 


c 


o 


»/ 


O 


iri 


a 


o' 


O 


m 


o_ 


in 


o 


o 


O 




to 


3 


O 


o 


in 


c 


in 


o 


o" 


0" 


y^ 


g 




(« 




0) 














in 






CN 


tM 


en 


s 


in 


r^ 












CM 


m 




o 




m 








CM 


CO 


•<T 


in 


r^ 




CM 


m 




c 














z 


(A 


M 


M 


M 


M 


M 


M 


vt 


« 


W 


« 




w 


w 


w 


M 


M 


Z 


M 


M 


« 


M 


tf 


M 


« 


«» 


«» 


M 


M 


M 


V* 


M 







« 








< 








































H 




































Z 


1 



Basic Tables 2000 



41 



•o 
o 

3 
_C 
V-> 

c 
o 

O 

I 
I 

0) 

E 
o 
u 

_c 

<n 

o 

%m 

O 

TJ 
0) 

(A 

3 

< 



_N 

in 

tn 

E 



X 

re 

I- 
•a 
c 
re _ 



c 

0) 



<f 



O E 

= I 



u 



o 

CO 






o 

< 

■ 



■a S 
re = 
►- < 













1^ 




3 




^ 


f^ 




^ 


^ 


Q 


eo 


CO 


tfl 


■^ 






CO f*- 




CO 


in OT 


ED 




a 




in 




Jl 




to 




3 




o 




J3 








CD 




JO 




OT 


m 




ro 




OT 












. 1 










2 


S 


t; 




5 






■5 




CO 


o 


to -T 


m 


CM 


CM r- r^ 


f- 


n 




to 




r^ 


D 


m 


CD 


O 


IN -^ 


o 


^ o p-; 




di 




c 




(O 


^ 


o 


to 


CM 


o 






CO 






v_ 


o oo 


oo 


T 


m to -q- 




a> 




T 


OT 


in 




CO 


CM 


^ 


in CD 


CD 


CD to CO 


P^_ 


*o 






1 


to 


CD" 


o" 


CD' 


CM 


r--' 


oi' 


v" 


■"T 


V 


cm" 




CM to" 


s 


in 


m* p>-' CO 


ot' 


t» 


cm" 




o' 


to" 


CD 


in 


OT 


in" 


ot" in" 


co" 


»- to CM 










<D 


tn 


o> 


to 


^ 


to 


CM 


CM 


m 


CM 


o 




r^ 00 


CM 


O ■^ cn 


CM 


O) 


CM 


CM 


CD 


OT 


OT 


^ 


^ 


OT 


»- o 


8 


CD p^ in 


to 




<o o 
£1 ■= 




at 


(D 


CM 


CM 


CD 


h- 


^ 


tn 


CO 


to 






tji ■•- 


OT 


to 


CO CD T- 




(D 




• 


■^ 


in 


CM 






O 


CM OT 


OT ■■- OT 


O 




< 




oo* 






T-' 


cm' 


co" 


co' 


cm" 


to" 


to" 


r>«." 


v 


S '■" 


cm" 








V 








T-" 


co' 


co' 


cm" 


CD" 


CD" cd" 


■^' 


to' ■—" CM* 


cm" 


^ 


CD U 






Ol 
























CM »- 










o> 






















CM ■^ 






X X3 








































































































































"b ^ 




2 


en 


, 


cn 


s 


(7) 


CO 


Si 


*5 


CO 


a, 


^ 


cn 1^ 




o 


CO ■^ CD 


O 


in 




CO 




to 


in 




OT 




CM OT 


'g- 


CD CM CO 




u> 


m C 




Ol 


CM 


CO 


S 


r»- 


to 


cn 


m 






■V 


CD CD 


CM 


■^ 


r* TT ■^ 




•o 


OT 


p^ 


CD 


CM 


p*. 


CD 


CM 


r^ 


OD P^ 


o 


■T CO OT 


Jg 






l| 


r^ 


CM 




CO 


cn 


m 


OD 




^ 


in 


*o. 






CM CD 


CO 


CD 


CO r^ o 


CD 


r^ 




o 


o 


CO 


■^^ 




m 




CO -q- 


in 


T- m CM 


!o 




£. 


M 


cd' 


co" 






CD' 


2: 


cm" 


"«t" 






cm" 


■<t" in 


in 


QO' 


co' t' t-' 




^" 




go 


o 


CO 


CM 


h-" 




p-T 


CM co' 


o 


n-' in' in' 


CO 






§ 2 

z 




P 


■^ 




r* 


r- 


CO 


9? 


CD 


£ 


oo 




CM 


CD CO 


CO 














-T 


m 


lO 


■^ 




CM 


f^ o 


CM 


CD CO CO 










r- 






CO 


m 




m 


■^ 


cn 


r^ 


rv. 


C3 


O CM 










cn 








to 


CO 


m 




m 




o 


O CM 




CO 








co" 




















*" 


■^ 


'" 










'^" 


















^" 


^ 


'- 
















CO 


"fl- 


tn 


o 


to 


m 


CD 


■^ 




fv. 


CM 


m r^ 




'iT 


■— rr r^ 




o 


CO 


s 


CD 


CM 


in 


OT 






O f^ 


















■» 


s 




K3 


8 


in 


in 




CO 


m 


m 




CO o 




CD 


CM OT h- 


OT 


h- 


CM 




cn 


in 


CM 


to 


N. 


T- CD 


to 


CO in CD 


CM 


f^ 






D 


1 




O) 


cm 


CO 


(D 


O) 


CD 


to 


in 


rr 


CM 


m m 




CD 


in o CO 


CM 


rs. 




CO 


CO 


CO 


OT 


CO 






CD =q: 




[^ CD CD 


CO 


(O 






o 


■»" 


9 


^ 


^ 


C:;: 




cd' 


co' 


o' 


co' 


rv." 


co' 


oo' a 


■^' 


co' 


T-' tt" ■t-" 


oo" 


o" 


co" 




■V 


cd" 


o" 


in" 


co" 


in 


(d' cd' 


ot" 


o in pv." 


o 


to 






E 


to 


CO 


in 


CD 


Ol 


oo 


CM 


tn 


CO 


■^ 


** 


o 


CM o 


o 


O 


in CM m 






to 






OO 


to 


OT 


CD 


CD 


to N. 


OT 


^- oo OT 


CO 


■n 






< 




n 


CO 














CM 


CM 


to 


n 


cn r- 


CD 


CM 


T- CO CM 


^ 


o 


















CM CM 


CO 


OT CD in 


^. 


(O 


0) 


« 






eo' 


cm" 
































lO" 


























to- 


s 


"5 




































































? " 




CM 




CO 




CD 




■V 


■V 


in 


in 


to 


cn 


in (D 


P^ 




^ OT CM 


O 


la 


o 


CM 


OT 


p^ 


to 


in 




^ 


OO in 


o 


in h- in 




co 




S E 

F 3 
1 2 




<o 


s 


o 


CD 


CO 


oo 


r- 


CO 


■^ 


CD 


to 


(^ 


!- !- 


r- 




O O r^ 


O 


CO 


CD 


in 


in 


■T 


OT 


CO 


m 


m 


to to 


p^ 


o in CM 


tT 


CM 




in 


to 


00 


CD 


CM 


m 


^ 


m 


■^ 


OO 


to 


o 


CM 


■^ 






OT 






00 


CO 


in 


■^ 


"T 




O 


to to_ 


CD 


CD CO -(J- 


CM 


■tr 


1 




£ 


CM 


o 


in 


co" 


o" 

CO 


■^' 

CM 


s 


0)" 

CM 


X 


co' 


CO' 

o 


s 


1^ ^ 


s 


cm" 


cd" ot" cm' 


'-" 


CM 




cm" 


r*" 


CO* 


in 


s" 


co' 


!J 


in OT 


§ 


o' o" ot' 

P— '^ CO 


cm' 

CO 


in 




z 




CO 


































t^ 




























o 




1 

o 






■^ 




OO 


CD 


m 


r^ 


CD 


■^ 


oo 


r^ 


in 




CO 


CO 


CD CD CM 




lO 


IS 


CM 


OT 


CO 




in 


CM 


to 


■«- o 
















o 


o 








to 


o 


O) 


T 


oo 


CM 






CO 




T -q- CO 


to 


CO 


f 


in 






to 


in 




CD T- 


r*- 


° CM f£ 






CL 






o 


ID 






CD 




to 




■C 


CD 




T^ 


CO OJ 


CD_ 




r^ CO OT 


■^ 




o_ 


CD 


in 


OT 




p^ 


o 


r- r^ 


o 


CD to CO 


■T 


CO 


o 




1 


to 


in" 


O)" 


co' 




o" 




CJl" 


to" 


cn 


in 


cn" 




to' cd" 


f^' 


r^' 


03 <a" m" 




o" 






rr 


oo' 


in" 


in 


in" 


o" 


co" ^.' 


o' 


co' ^ (D 




-q^ 


Q. 






5 




CO 


r^ 


■^ 


CO 


■V 


CM 


in 


CM 


CM 




CD CM 


CO 


OT 


CO in r^ 




ro 


OT 






in 


o 




CO 


OT 


CM CO 


r*- 


m CM CO 


P^ 




c 




in 














^ 


CO 


o_ 


m 


O P. 


in 




1- CO •- 




Hi 
















CO 


CO OT 


in 


o t3. in 




m 


O 


S 






r^" 


































u>* 




























:i! 


en 




































































(D 

CO 




° « 






































































5 S 

z 




o 


CD 


CO 


to 


s 


o» 


cn 


<n 


o 


5 


to 


to 


CM r^ 


to 


■^ 


O OT T 


OT 


<D 


OT 


f 


CD 


CM 


o 


^ 


p- 


^ 


OT CD 




1- CM O 


o 


to 






CO 


2 


in 


£ 


2i 




CD 


V 


m 


cn 




OT CM 




h- 


to -^ in 




<n 


m 


CD 


to 


CM 


CO 






P-. CO 


to 


^ to OT 


to 


<n 






CD 


'f 


O) 


eo 


O) 




h- 


m 


CO 


eo_ 


CO 


r*. 


ai 


■«T CD 


n 


co_ 


r^ to tD 


^ 


CM 


in 






CO 


^ 




CO 


CM 


■^ If] 




■^ in CM 


o. 










1*-" 


s 


o 




■^" 


cm" 


cn 


id" 




00 


V 


co" 


O" ■r-" 


cm" 




to" to' -r-' 




cn 






r" 


co" 


in 




cm" 


•T 


CO" r-' 


to' 


O" T-' cm' 




at 












CO 


CM 


to 


CO 


CM 


oo 


m 


CO 


CO 


CM r». 


CM 








Ol 










to 


CM 


>~ 


in CO 


oo 


CM r- CM 


CM 


CM 








eo 




















" 




^ 










CO 


































(O 


oo 


r^ 


CO 


r^ 






CD 




(D 


cn 


cn 


-- in 


in 




CO OT 


to 


in 






■^f 


oo 


(O 


OT 


in 


r^ 


CD CO 


in 


CM 00 O 


CO 






c 




r- 




CO 


r^ 


CM 


to 


CD 


CO 








tn 


r^ to 


oo 


CM 


h. OT CO 


CM 


O) 






s 


CD 


m 


OT 


CM 


OT 


OT CD 


^* 


O CM O 


NT 


00 


1 ? 
CL o 

3 = 


3 
O 

1 


ID 


to" 


en" 


oo 
cm" 


CO 


in 


•^_ 


<X) 

o' 


CD 

o' 


r." 


cn 
co' 


s 


o 
cn 


m OT 
cm' to' 


co_ 


o 

in 


m CM CM 

to" to' ^" 


OO 

co" 


<n 
en 


oo" 


cm" 


co" 


o. 


■^ 




(p. 


to CD 

CO oo' 


co' 


r^ h- OT 
cd" o" »-" 


co' 


to 




1^ 


CM 


CO 


O) 




at 


CM 


r- 


o 


(0 


■^ 


CM r^ 




m 


1^ to CO 




<n 




o 


oo 










C3 




CM 


O CD OT 


in 


K 




CM 


T 


m 


CD 




CH 


O 


cn 


o 




rM_ 


CM_ 


lO ^ 




CD, 


CO P-. r- 


o 






T 


in 


P^ 








■». 




fH 


m ■^ m 


o 


o_ 






n 
















cm" 


cm" 




N-' 


Uf CM 


V 


























cm" r^" 




in" cm" ^' 


to 




Q rg 






to 


































u> 




























f1 




































































° « 




m 


oo 


in 


O 


CO 


o 


o 


T 


in 


to 






S P> 


CO 


^ 


to o -^ 


CM 


CM 




OO 


CM 


OT 




O 


OT 




in •- 


in 


CM r*- CM 


OT 


(O 


■^ to 


S E 

is 

z 






■*r 




■^ 


o 


h' 


m 




5 

co" 




OT 




r^ 




r- T- r^ 


m 




■V 


1^ 


CO 


r^ 


o 


CM 


CM 


O 


■^ CM 


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cm" h-" 


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in 


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CO 






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z 






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in ■^ 


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CO 

cm' 


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cm' 


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z 




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n 








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in 


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in" 


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8" 8 8 


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k 


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in" 






CM 


CM 


CO 


s 


in 




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in 




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in 






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p>^ 


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tf> 


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to 0» «9 


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1 



E 2, B 



42 



Individual Returns 2000 



CO m tp 
CN *- in 






m T^ n 



ID o in 

"" s ^' 



<n CN <7> 
T '^ T 



(*> ^ •- 



in 1- CO ;o (o 



cy cji »- m to o> 
»-' (N cm' m' o" 



T •- CO 



in CO CO m 



TO tn to 



p) m tn 



tn 




.n 


.n 




rs 




^ 


en 


CM 










<D m <D CO ^ 



\n T- r^ 



O) •- to (O 



CD m (D CO CM 



ol CM 



r ?> 



m m »- oo 



^ »0 CO Q 1- 

CO ■^ CN uS CN 

O) in »- o (O 

^' co" co' cm" •-" 



s s 


i 


s 


CO 


s 


jr 


;- 


p 


in 


m 



s ? 



r- f 



in CO 

CM Q 

oi at 



^ 3 



^ f) 



Oi (O CO 



J- T- lO 



■o 

» 

3 
C 

C 

o 

£ 
o 
u 

c 

(0 
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w 

o 

T3 
O 

«-■ 
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o 

0) 



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in 

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CO 

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■o 
c 
ra 

B 

c 

0) 



(0 

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c 



(o oo in on 

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CM «- CO •- 



to CO CJl 



(O «o 



CO lO (3) to 



CO in »- 



(N (D CO in 



CD m CM CM <D 

en o CM CD en 

■.- CM •- (D 



CO ■«■ CM (T) »- 

tn CD to" cm' ^-" 

to ^ •- •- O) 

m CM CO (D o 



CM CO in r^ 



in CD <n o) 



;; f: 3 



T- .r- in tJ> 



m en CM ^ 

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o 5 

cm" *-" 



■* OO CM to 

o) ID m m 
cm" ai uj 



CO m en CO 



in in CD 



CO »- m •- en 
o m CD to CO 



in o> CM 



(O CO r^ o> 
cm CO to « 



CO m (D CM 



(D CD CM 1- 



co r^ tj) 



to 00 cm CO O) 



»- CM CM in 



2 S 



CM en o) CD 



CM CM CO 



•- '- 00 



en CD CO 



CD CM O f- 



!«* en tn CM CD 



in 1- in 



CM m oo 



CO in CM 



CO in CM 



T- en CO 



(D to en 01 



m 

s 




a 


s 

CD 


CM 


§ 


g 


S 


en 


(O 
CD 


a? 


3 



to m ^ 



s s 



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CM to CO 



m OD c*j 



CD CM CO 



O OT to CO 
ID CD CD O 



to f) CM 



T- r^ CD to CM 






1- -^ CM 



ic: S 



CD CM (O 

o ■v ■«■ 
CD CD in 



*- ID CO 



CM in CO 



•- CM in 



CD CO CO en 



CM CM CM 



^ m in eo en 
o h- ID CO m 

CM 1- CO CO f^ 



^ •- o 

5> o en 
eo' cm" f^^ 



en •- CD m 



in CO CM 



f^ en CO tD o 
to in to CM in 



CM •- »- 00 
CO cm' o' to' 
to CD en CD 



in CM CO CO CO 



ID en CM eD ^ 

(D CD O) CD in 

CO ^ ■- CO v 

S^" co" CD in" 

»- tn en CM 

r^ en CO O) en 

to" •-* ID cm" 



CD CO en 



CM o »- 



fD r^_ CM en 



t- m en CD 

»j- eo en i- 

cM m en 



oo CO CO in CO 
T-' ■.-" r-" cm" g-" 

to r^ CM ^ CD 



CO CM en 



in en CO 



2 s" 



r* 1^ m CO <n m 

1- '- »- CO CM to 



CO ■r- to ^^^ rg 



S X 



? s 



oo in oo 



s s 



in O)" 



CM CO CM 



CM CM CM tn 
*- '- r\i CD 



^ '- CM 



CM CM CO 



m r*- (D CM 
CM tn en m 



m CM CO tp CD 
■V CM ^ O f^_ 
T-" r-' cm" cm" to" 



in o) CM 



r- 00 

s s 



en 

CD 


s 


in 


CM 


en 


s 


^. 


^ 


m 


oo 


en 


V 



(O CM CO 

m" r^ tn" 
r^ CD o> 



CM CM to T- CO 



CO m 1- r^ 

m CM to to 

(O <n -v o 

CM f^' ■q;" oj" 

f»^ O in '- 



»- 1^ in CO 

^- CM V o 

® r^ CM CD 

o" o" to" T-" 

«- m ■^ to 

en ■.- o en 

•-" co" ^" 



tn en m in 






CO o 1- 



CD tn CO in 



m CM en 



m CD oj 



to CD tn 



en tn CM 



2 2° 



in 


o 


a> 


f- 


u 








3 




O 


F 


U) 


ta 






10 


o 


c 


T3 


k. 




3 




*rf 




01 




tr 


0) 








h 




< 


w 



CM rJ CM 



■V (O O 1- 



CO 


s 




8 




en 


oo 

CO 


in 

CM 


CM 


s 


(O 

8 


in 


s 


CM 



to CM m 



•- tD CM 



CM m 00 CM Ol 
CD *- (D CM oo 



in en o ^ cm co 

— — — CD O oo 

CO CO m 



o en tn CO _ 
m CM m CM CM 



CM CM »- 



T- ^ CM CM 



■a S 



•i O) 



E 3, 




8 si 8 



8 8 



<n y- ■r- 



8 8 



8 8 

o o 

5 in 



c^ in - S! 



^ CM m '- 



Basic Tables 2000 



43 



f) jK 



3Z rt 

s ? 



§ ^1 m $ d 



0)f^ T-OICMCOCO to 

h'' CD *o co" o" cm" od" n 



QO r^ ^ 1^ 

SCO *- 5 

jm" ^" cm" t^" 



■<- ■^ tn r- 



^ ^ t^ ^ 



•a 

0) 

3 
C 

c 
o 
o 

I 
■ 

« 

E 
o 
u 

c 

M 
(0 

o 
o 

(A 

3 

< 



N 
(0 

>. 

to" 

E 

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M 






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z 


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m 


m 


a 


00 


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CO 




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f- oo OT 




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co' 


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cm' 


o" 








o 




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S 


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m 


CN 














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t 


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c 














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to 


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to 


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r- oo -(f 


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in 


CM 


OT 


CO ^ 


CO -q- 


M 


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lO 


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r^ 


CO 


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CO 






CO 


CO 


o 




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OD 


o 


8 


r». 




(-> CD 






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CD 






r-~ o 




CM 


o 








c 

3 




§ 


C 


m 




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CO 


o 


CD 


"T 


r^ CO 


m 


^_ 


p_ 


r^ 


OT 


in 








OO CD 




£ OT P^ 


CO 


CO OT 




m 


■^ 


OT P^ 


OT in 


w 




(A 










rt 


a> 




r- 




^ 


CN 


cr 


CO 


(0 


cm' 




to" 


CO 


CD' 


r>." 


ot" 


^" 


co' 




CD 




to" to" r^' 




cd' <-' 


ai 


o" 


o" 


r-- oo' 


^" to" 


n 


a 


s 






< 






c 


CO 


a> 


in 


co 


Ol 


in 


Ol 


(C 




ir 


CO 




CO 


in 


OT 


OT 


CO 


o 


CO 


v m 




in o ■■- 




in T 


OT 


CM 


CO 


in CM 


ir 


CO 


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r 


CM 




in 


m 


CO 




CD 


CO CO 


(0 


CM 




o 


■V 






CN 
















in 




•<T CO 


CM 


CO 




U3 O 


■q- p^ 




c 


o 










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n" 


















CN 




















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cm" 












to" 


T3 




o 
















































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E 


O 




s 
















































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4-( 


■a 




z 


















































































(A 


c 






o 








s 


CO 


OJ 


CO 


T 


Ol 




IT 


m 


00 


cn 


^ 


CO 


i 


lO 


CO 




CO 


OT 


00 m 




CO r^ CN 




o o 


i 




s 


CO T- 


CO CNI 




3 


ra 








c 




o 


CO 


CO 


$ 


CD 


CO 


Ol 


G 


CN 


a 






CO 


CM 


OT 




OT 


CO 


o» r- 




■q- CD CO 


O 


lO P^ 


OT 


9 "^ 




'2 










e 


Ol" 


l»- 


r> 


CO 


o 




o 


Ol 


-- CN 


o 




CO 


r>^ 




r^ 




OT. 


■V 


CO 


to CM 




h~ a 


o 


o 


OT CO 


OT 






CD to 




CD 




5" 


3 

1 






3 


en 


oo 


o" 


cd' 




o 


O 


o 


CO 




CI 


CO 


to" 




id' 


ai 


cm" 










CO 




c 


CO o 


o' 


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r-" 


■«" 




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OT CD 








o 




tn 


o 


CN 


iC 


h- 


CD 


(Jl 




r- 


<n 


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CM 




to 














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CD 


r^ 


m to 


"«■ 


T 




'- CO 






OT 


< 






3 

z 






r 




















CN 




'- 
















o_ 














■*" 




CN 


■^ 








CM 


oT 


c 
4) 


1 


















































^ 




















































































































E 


(D 


U- 










O) 




<n 


o 


Ol 


CD 


in 


(O 


ir 


in 


in 


cn 


f^ 




r^ 


to 


o 


Ol 


CO 


T 


OT 1^ 


CM 


CN CM f^ 


o 


TT CO 


_ 


p«. 


OT 


«3- <n 


c 


CN 


o 


o 
o 

c 








c 








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<j> 


CT) 




r^ 


^ 


CO 


CO 


in 


Ol 


CN 


^ 


OO 


lO 




OT 


in 


CO 




to OD 


CO 


CN C^ 


o 




CO CM 


oo 


o 




■^ 


T 




to 


C 
3 






3 






r 


in 


CD, 






(O 




m 


CO 


CO 










o. 






CN 


p 


in 


O* XT 


CN 


O 


CO 


CM 


n* 


CO in 


V 


'^. 




a 


in 


o r- 


o 






O 

e 




m 


c 


CM 


to 


to 




o 


r^ 


a 




m 


in 


V 




in 


in 


in" 


cd' 


o" 




CN 


^' cn" 




■^ 


Ol 


cm" 




co" CO" 




r«- 


■q'' 


CO in 


lo' co" 


(0* 


1 












CN 


a 


m 


3 


Ol 


Ol 


oo 




Ol 


CM 


CTl 




CO 




CO 


CO 


CO 


CO 




CO ■^ 




■^ 


Ol 


in 




S 3 


r«* 


o 


OT 


OT CD 


r^ 




2 






ID 

E 

s 

c 


< 






cv 


CN 




CN 


CO 


CO 


T 












-q- 














m 








CN 




h- 


h- 




CM ■^ 






CO 


■^ 


(0 










CO 








































to 
































o 


>. 




















































































(0 


















































































0) 


i 




2 


o 


E 














































































o 


1 










M 


CN 


CO 


<7) 


r- 


o 


Ol 




cc 






lO 


TT 


^ 


OT 


CD 






CO 


CN 


« 


CO 


r^ 




CN 


lO 


CO 


CM ■q- 


m 


CM 


lO 






T 


CM 


o 




tn 






o 




CO 






CI 


o 


c 




o 


t; 


CO 






CO 




CO 




CO 


■c- 


OD 


eo 


o 


CD 


m 




(D 


CO 


OT CO 


CM 


p^ 










o 


o 


3 


0) 






1 


3 


£. 


c 
n 


cm" 


cr> 

Ol" 


CO 
CO 


In 


I? 

in 


£ 
in 


■^ 


Ol 


Ol 


CO 
CO 


£ 


■^, 


co" 


in 
n" 




CO 


lO 








CD 

jr" 


00 


Ol 
OT 


CD. 


r^" 


CO CD 
to' to" 


CD" 


CD 


£ 
o" 


p^ 


co' 


in 

CO 


OT. 




o 


E 

ni 

c 
o 






z 






o 


CN 


CO 


CO 


in 


m 


^ 


^ 


m 


CO 


r 


lO 


■<r 
















lO 








■q- 


CO 


c- 


lO 


CO 


CN 


in 


^ 








a 


in 
























































































c 


T3 
























































































3 










































8 

O 

o' 
o 


8 


8 


g 


a 
o 








































«rf 


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o 


o 




o 
































i 










a; 

ra 

E 




■o 


o 
E 








E 

8 








o 
o 


o 
o 




a 
o 


a 
o 


o 
o 


8 

o 


I 


1 






§ 


8 

O 






o 

E 

8 








g 


8 


8 


8 


g 


o 
o 


8 

o 


I 


8 




5 










o 








c 








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p 




2 


in 




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c 










o 


a 


o 




o 


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o 




< 




■D 


u 














Wl 


o 


in 


a 




o 


in 


CM 






» 


w 


«» 


w 













m 


o 


in" 


a 


o 


o 


iri 


o 








« 






ra 














a 




CM 


CN 


c 




in 


h- 




w 


«*» 


w 






3 


1 


O 






o 




CM 




CO 


■q- 


in 






w 


V* 


M 


o 


E 

3 


o 




3 


<A 






^ 


o 


8 


M 


w 


w 


W 


«fl 




w 


M 


» 


o 


o 


o 


1 


1 




2 


8 


M 


M 


M 


<A 


M 


v* 


w 


» 


w 


^ 


% 


o 


E 


•4 


0) 




s 


o 








O 




a 


a 





ffi 





CD 


O 


o 


■D 




T3 


3 


I 


ca 


o 




a 


O 


a 


ffi 


o 


s 


o 


o 


■o 


T3 


■o 


o 


2 


w 








c 


1 


in 





■Q 


■c 


13 


■D 




T 




TJ 


c 




c 


o 


1 


in 


0) 


■c 


■a 


T3 


■a 


T3 


T3 


T3 


"D 


c 


c 


c 




ni 




ca 








T 


c 


c 


C 


c 




C 




c 


3 








o 


O 


o 


o 




TJ 


c 


c 




c 


c 


c 




c 


3 


3 


3 




1 




tf) 




« 








« 

c 


C 


3 


3 


3 






3 




3 


o 




o 


8 


o 


o 


o 


o^ 




C 


3 


3 


3 




3 


3 


3 


3 


o 


o 


o 


p 




V 












3 
TO 


o 


13 


O 


O 


O 


o 


a 


a 


o 




o 




o 


o 


o 


p 






3 

-a- 

CO 


V 
















o 




o 


o 


o 


n 


3 
O) 












« 


1 

3 


1 


8 

O 


8 


8 

O 


8 

in 


8 

O 


o 
o 

o 


o 
o 
o 


§ 


o 

8 


§ 


o 


8 

O 


i 


§ 


§ 


o 


a 


3 


8 

O 


o 


m" 


O 




o 


o 


8 

o 


m" 


o 

8 


o 

8 


o 

8 


§ 


It 

s 


1- 
















O 




If] 






CN 


CN 


c 


■^ 


m 














cm" 


in' 




o 




ir 








o 


CO 




in 


r^ 




£2 






c 


< 












< 


z 


y» 


« 


tfl 


« 


« 


w 


w 


M 


M 


tA 


^ 


«* 


w 


w 


y* 


» 


w 


tf* 


z 


tf* 




^ 


M 


w 


M 


w 


w 


w 


M 


M 


M 


«9 


*» 


o 
z 


1 



Basic Tables 2000 



45 



« 

3 
C 

c 
o 
O 

■ 

E 
o 
u 

c 

in 

in 

o 

O 

■o 
a> 
*-• 

U) 

3 

< 



<0 
N 

tn 

>. 

10 

E 
o> 



•a 
c 



r 


o 


o> 




E 


o 






rn 


c 


3 








■n 




< 


i= 



a> 01 
E " 
o I 



(A 


!5 


0> 


h 


(> 




3 


« 


o 


F 


m 








in 


O 


c 


Tl 


i_ 




3 


m 


*^ 




<U 




rr 


<u 






^— 


^ 


< 


7n 


• 




•t 


?» 






^- 




o 


3 


^ 


^ 


m 







(D 

e 








n CO 


to 


o to r- 


■V en 


N- T 


at to in CO oo to 




en 


h- 




o 






> CO ir -^ 


T r-^ o r^ ^ 


r CO Ol CD ;^ CD 


CD 


CO 










o eg 


CM 


■^ eo ■<- 


s: ^ 


cn CD 


CN to T ■^ tp (^ 


t8 


o 






1^ 






CD -^ 


r tl 


) O) CN cn c6 to cn ■> 


- to to 


CD 


n 




3 






00 f^ 










(O r^ 


CM '^ 


in to CO r^ c 


n ■^ 


r-^ 


c\ 










l\ "*. tl 


B oo T- CN T 


- ■V 1^ CO CO O) 








w 


O 




CN 


r-" itT 


o" 


h- o -^ 


OJ to' 


of o' 


"T ai -T |C to' CD' 


to' 


in 












^' CN in" tn* T 


ai C!)' '3-" cn" «■" r^" m" 


ai 


at 




a 


E 






rt CM 




CM m CO 


CO en 




CO to -r 


- -C tN 


















-toco CDtDT-moD coi--^reg 




S 




(0 

o 

c 


< 






CM* 












CM CM 


T CM 
















n 
















CN eg ■v eg CO t- 








0) 
Q. 


B 


tfl 




CD CO 


"^ 






- en 


T- CD 


CO P- 


to T 


- to tN ^r to 




tD 


CD 


CO 


CM 






cNini^ tnocor^f^ cot 






CO 


^ 




c 


S 




rT 


"2 S 




O) CD CO 


to to 


Si "^ 


CN CO CN to O O 


in 


o 




■>T 








to -^ 


- -q- CD 00 eg r^ T 


C3 eg in o 


CN 


r>- 




1 


U» CN 


OO 


»- -T ^ 


in T 


at T 


O oo CO » 


- in tn 


to 


in 












COOJ'V tOtDtnTO CDCD» 


- in 


tn 


? 






1 




(o' r^" 


jr 




- o o 


en in 


co" cm" 


en" in t 


- en CO 










to 






co' d" co" T 


-Docoojcn iri T- cn rri 




o 






s 




U) 




CM ■<»■ to 


to r^ 


CM *- 


at CD CN CM 












t 








toto intoeg'<-cn ooeycN 




» 




^ 


Z 






at 




































CO 
























^ 










"g 








CM m 


CD 


1- CM CM 


CO o 


TT CD 


OD 




















00 


tocNi^ cor^OTTfo 














"E 






1^ -^ 


o 




- CO OD 


<D T- 


o -q- 


■<T 


















CO 


{M 


CO »- CM -C CO '- 


- oo in 










^ 




TJ 






CN 


■^ CO 


o 


CD CD T- 


O) cn 


O CN 


■^ 


















m_ 






t-~ ■.- TT T- O r 


- in tD 










w 










CM 


ai ai 


CD 




to' o" 


cn en 


co" 
























m' tn in to cn" d t t 












t^ 












n -r- 




t^ CN CO 


in CN 


to CO 


CO 


















r* 






CNcn'>j- otncofoco 










to 




£ 


< 






<o 










CN to 


to -"T 


in 


















n 












eg CM to T m 










CM 






c 

s 








cm" 






































CM 








































































































—^ 










i2 




o 






U) CM 


^ 


CO to r- 


O CD 


CO CD 


CM 












, 






to 


^ 




cnf-cN cnvtocMv 






, 


, 


n 


c 


c 




c 




oo ■>- 


O) 


r^ in -"T 


■V in 


CN oo 


o 


















CB 


t J 


to to T 




- CD to ID V 










o> 


o 

E 


1 


3 


CN 


<J» Ul 


in" 


in to tJ] 

co' r^' cm' 


CD ■^ 

o" r^" 


co" co" 


QO" 


















in 






toto^ ooor-cor- 
cn' tn" cm" p^" r-- h-" to" in" 










to' 






^ 




r^ T- 


^ 


"* h- T 


■^ CO 


r^ CD 


in 


















CM 






■»r p- ^ "« 


f M V s. in 










U) 




(n 






■* 






- CM CO 


T ^ 


en to 


o_ 


















0) 










- <N rt '<r O) to o 










lO 


f 
1 








^" 


















'"' 














~ 




n 










































^ to 


tj) 


"^ to in 


r- T 


rr CO 


tn o en ^ CO to 


cn 






to 


at 


CO ocor-co r^en^OT- 


rsj r5 1- m 


CD 




3 




c 






h- m 


o 


o -^ ■<- 


CM r^ 


to CM 


CN CO cn cn cn m 


r- 


to 


CO 


CN 


to 


o> h- r-. 1^ CO r 


JOTCQCD rrinh^r^ 


cn 


o 


ra 








O CO 


CO 


O O CO 


r-. in_ 


en o 


oo to tn to CO to 


CD 






in 






tD-^Tor-- cocoinr' 


- o o o> in 03 




o»_ 








h-" o 




r-" r^" o" 


co' CN 


co" o' 


to" ■^' C3 to" to" t" 


in 


r^" 










O" co' ■r 


- CO m T' 


- to to in ct o ui to 


en 


to 


w 




^ 






h- o 




CO ■<- o 


CO CM 


CO r- 


■T h- 1- a in »- 
















- 00 CO T 


totnoinco r^t-om 


CN 


oo 










•<f 






CN CO 


TT tn 


cn cn 


•<r CD -r- to 




















T-eg co'^cncnT eo-r 


- to 




V 




i. 






r-* 


















' 




^ 














to 
























■^ 










a 


o 






n ^ 


^ 


CM r^ CM 


CN CM 




r^ 


I^ CD O "T CD in 


o 


oo 


CN 


_ 


^ 


T- -r- T~ -vr r- CDr^CJioCN toe 


g tn o 












n I- 


CT) 


T- (T) to 


CO r^ 


c 


o 


O T- CO CD to T 










CO 


to c^cnenoo cnof-^otn cg-r 




p^ 


in 




^ 

JH 


c 


oT 


o to 


•V_ 


h- en "«■ 


O td 


3> to 


in to tn en CO T 




CM 






n 




to cn p^ «■ 


oi^enp^to cDCDcnoo 


o 


to. 








to" irT 




to" tn" co' 


to" h-' 


CN in" 


cm' o" id cm' r~-' ■v' 




CN 






m 




cn d" T-' in' to' c--" ■*' o" oo" cn to" cm' r-" 


cn" 


in 












o ■t- 


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CM P 


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CM m CO r^ m 




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T- u 


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c 










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1 CM •- en 


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lo" ai o" o) CO en co V m h- cm o en o cd 








s 






s 






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49 



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w 


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1 



58 



Individual Returns 2000 



to (N O 1- 



m in ^ 



o ^ o »- 



CO lo in 



2 s 



CM o> in 



ID t 

t (!) 



■» ■!- CO in cn 



CO n to 



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T- CO lO 



s s 



CO CM CO 



CM to (D in 



T- OO in CN (D 

CD lO CM en a> 



T- ^ O »- 



r- m >~ 



CM T- CM 



CM OD n CM 

CM m in o 



E E 






CM (D (D in 



s s 



CO CD oi n O) 



CM <- CM 



<N in o CO 



CD in CO 



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•- 0> CN 



m o> O) m 



CN (J> 03 •- 



CM in (D 



in a> (Ji n en 



CO en CM 

CO CM CO 



CJ> (T) CD «- 



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CO (O CO 



CD in m o 
r^ en CM CM 



o> (J) a> in f^ 



1- o — 



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CO CO (O »- 

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CO CM a> 



5 ? 

CM CM 



CO oo CD in 



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t- oo CJ) T- 



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CO r«- CO in in 



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o ~ 

re m 

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re (0 

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° a 8 § 


d d S 


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nnno 


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to CO ■<r r-. CM 1^ 1 










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CM OO CO to OC 


cn-q-tfirwiDtDTtDtoc 










tn incntom tDcor^tncn tomcoioco cocMtotocMincnocoto 










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to. -T. O CM tc 


to»-tocNtj>intDinh-e 
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cm" cm' cm" to to' V T-" 



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64 



Individual Returns 2000 



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) 



Hem 


All 
returns 


Joint returns of 
married persons 


Separate 
married 


returns of 
persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




42.534,320 

37.296,055 
33,528,939 
3,028,259 
19,047.944 
19.430.880 
239.440 

6,233,489 
2,452.546 

12.265.585 
4.254.136 
1.065.955 
3.931,107 
8.954,236 

3,187.504 

3,314.218 

266.514 

4,506,726 

389,689 

708,287 

2,043,291 

4,989,692 

3,345,661 

10,647.845 

1,905.448 

1,419.444 

1,076.518 

6,793.594 

440.847 

45.905 

42,534.320 

6,030.417 

6,513.104 

41.823.554 

35.405336 

37.524.825 

82,596 

10,895,459 

40.514.238 

1.193,176 

17,335,300 

3,594,277 

16,971 

12,278,049 

2,956,641 

2,678,364 

366,293 

182,258 

218.443 

4.919 

39.550.350 

39.550.580 

40.250.391 

41,250,924 

38,737,825 

7.264,197 

28.122.041 

12.129.587 


4.294.261,877 

2.853.220.119 

120.231.824 

44.822.132 

111.476.398 

17.421.176 

4.520.321 

171.951,873 
16,426,201 

534,902,719 

8,921,490 

-303,299 

61,176,249 

163,528,699 

43.969.317 

24.526.902 

1,475.438 

216.269,508 

9,844,117 

-4,862,513 

6,275,845 

49,256,721 

19,425,580 

41,535,577 

4.256,165 

788,946 

11.200.328 

11.714.228 

1.269.514 

94,959 

822,360,510 

38,066,131 

39,251,004 

294,711.547 

322,931.506 

140,681.631 

1,039.024 

61.811.928 

3,205,918,716 

8,971,891 

20,360,125 

1,572,183 

3,524 

10,245,372 

2,247,981 

4,001,923 

126,604 

1,197,509 

679,945 

21,650 

757,907,024 

758,031,339 

784,632,620 

795,104,643 

546,390,356 

187,693,460 

82,786,375 

98,187,567 


27,306,397 

24,976,605 
22,872,228 
1,971,501 
13,111,873 
13,413,063 
22,075 

4,914,851 
1,868,698 

8,448,204 
2.958.553 
835.874 
2.731.358 
5.881,983 

2,326.576 

2,449,863 

172,539 

3,486,929 

225,874 

601,084 

1.460,662 

3.155,442 

2,496.752 

7.871.402 

1,428.162 

911.242 

866.155 

5.377.634 

287.646 

36.684 

27,306.397 

5.036.744 

3.632.740 

27.131.669 

24.533.791 

25.002.217 

47.205 

6.325.612 

26.311,983 

839,338 

13,876,493 

3,021,192 

•5,809 

10,312,919 

2,464,110 

1,850,126 

79,217 

141,168 

164,381 

4,503 

25,762,472 

25,762,665 

26,232,144 

26,796,218 

25,601,910 

4,853,573 

17,406,807 

8,505.769 


3,314.183.171 

2.230.883.366 
82.431.935 
29.466,093 
74,035,266 
13,003,997 
81,852 

138,867,532 
12,425,363 

410,067,967 

6,282,216 

-332,838 

45,089,643 

114,985,331 

33.095.206 

18.573.429 

1.047,741 

180,924,730 

5,396,414 

-1,098,371 

4,433,887 

35,061,439 

15,105,906 

31,586,569 

3.468.705 

474.457 

9.289.440 

9.489.609 

826.256 

82.776 

598,159.314 

32,001.250 

18,215,402 

224,231,069 

244.009.810 

106.742.118 

728.464 

36.233.701 

2.496.037.583 

6.151.262 

16.951,952 

1,320.567 

•1.213 

9.024,054 

1.910.493 

2.958.050 

18.907 

995.186 

522,636 

18,771 

594,826,781 

594,913,593 

616,059,882 

616,428,480 

423,422,942 

145.120,031 

56.163.028 

75.840,525 


1,057,019 

935,974 
690,182 

43,102 
286,459 
418,847 

•4,928 

99,965 
46,696 

171.012 
62.657 
16.151 
54,594 

168.814 

51.185 

42,582 

615 

79,956 

9,361 

12,424 

29,894 

85,576 

63,510 

153,472 

17.707 

16.888 

110.906 

•1.683 

•3 

1,067,019 

213,936 

132.911 

1,024,259 

769,304 

827,906 

•928 

264,377 

1,020,303 

63,370 

224,695 

20,220 

182,763 

40,157 

2,821 

4,024 

•52 

1,006,985 

1,007.013 

1.019.902 

1,012.749 

951,180 

117,515 

631,802 

389,699 


81 874 073 




46 080 596 




3,541,427 




1,221,272 


Dividends 


2,795.871 
369.024 




•186.658 


Business or profession: 


3,626.579 




297.441 


Sales of capital assets; 


16,219.657 




74.918 




-».703 




834,387 




2,563,327 


Rent and royalty; 


770,569 


Net loss 


348.852 




7.083 




4.848.834 




431.175 




-128.313 




73.220 




806.464 




454.274 


Total statutory adjustments 


761.995 


IRA payments 

Student loan interest deduction 

Payments to a Keogh plan 


32.461 

134.874 
237.165 




•4.205 


Medical savings account deduction 


•5 


Total Itemized deductions 


15.959536 


Itemized deductions limitation 


960.316 




633.523 




5,454.605 


Interest paid deduction .... 


6,151.503 


Contributions deduction 


3,099,592 


Casualty orttieft loss deduction 


•3,198 


Total miscellaneous deductions 


1,577,430 




62,260,918 




222,435 




433,187 


Child care credit 


11,212 


Credit for ttie elderly or disabled 






116,620 








257,719 


Earned income credit used to offset income 
tax before credits 




Minimum lax credit 


23,066 


General business credit 


21.051 


Empowerment zone employment credit 


•289 


Income tax after credits 


15.647.187 


Total income tax 


15.653,906 


Total tax liability 


16,198,154 


Total tax payments 


16,273,017 




8.746.525 


Estimated tax payments 


5 143 940 




1,312,890 


Tax due at time of filing 


2,261,071 



Footnotes at end of table, 



Basic Tables 2000 



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) 



Item 


Returns of heads 
of households 


Returns of 
surviving spouses 


Returns of 
single persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




3,171,486 
2,921,184 

1,899,191 

59,251 

773,708 

1,439,266 
89,450 

285,831 
124,097 

453,834 
180,652 
30,225 
124,144 
422.087 

107,819 

181,977 

4,053 

122,894 

8,580 

18,574 

130,257 

127,202 

164,605 

571,939 

80,919 

143,241 

32,097 

286,107 

25,864 

•548 

3,171,486 

105,565 

489,727 

3,128,612 

2,730,702 

2,742,779 

10,368 

1,061,182 

2.952,046 

101,415 

1,886,445 

513,445 

1,575,477 
191,206 
64,154 

249,681 
5,154 
4,349 

2,617,138 
2,617,138 
2.667,947 
3.061,207 
2,955,655 

198.330 
2,697,971 

414.112 


172.599,575 
137,043,061 

2,456,088 
571,183 
2,508,652 
1,042,792 
1,823,333 

6,517,971 
902,712 

9,955,692 

341.052 

-52,545 

1,751,782 

5,320,822 

1,273,017 

1,244,092 

17,459 

4,589,037 

309,019 

-48,858 

404,909 

830,426 

822,153 

2,015,547 

130,618 

88,747 

328,931 

444,582 

82,130 

•905 

46,463,125 

596,457 

1.754,590 

13,075,872 

21,410,326 

5,714,569 

52,923 

5,041,312 

107,346,272 

252.882 

1.593.848 

223.149 

979.311 
141,024 
113,642 

93,182 
17,646 
11,704 

20.396.868 

20,410.881 

21,451,606 

27,249,420 

22,577,399 

3,347,816 

8,153,238 

2,312,787 


22,915 

21,329 

20,855 
3,068 
18,545 
11,723 

•355 
•1,358 

13,444 
2,164 
1,096 

•1,965 
8,322 

2,697 
3,470 

5,075 

111 

•401 

•948 

2,896 

1,539 

5,187 

•1,877 

•925 

•42 

384 

22,915 
3,141 
•2.503 
22.914 
18,532 
22,892 

5,554 
20,637 
•1,217 
12,021 
•3,024 

8,453 

•3,723 

437 

•166 
•8 

18.786 
18,786 
18,785 
22,765 
22,314 
3,209 
20,892 
625 


2,058,361 

1,080,769 

110,557 
27,090 
83.225 
21.043 

•77,740 
•5,294 

417,161 

4,779 

-242 

•14,860 

114,314 

6,386 
20,772 

100.507 

36.633 

•-6.628 

•3,832 

25,232 

10,055 

8,187 

•3,753 

•542 

•1,036 

2,616 

460,293 
19,138 
•8,215 
170,477 
173,042 
103,144 

24.553 
1,431,523 
•3,102 
12,140 
•1,139 

6,448 

•3,413 

237 

•306 
•598 

323,912 
323,912 
330,226 
383,530 
217,808 
102,387 
55,391 
33,492 


10,966,503 

8,440,973 

8,046,482 

951,327 

4,857,359 

4,147,981 

122,987 

932,485 
41 1 ,686 

3,169.092 
1,050,111 
182,610 
1,019,047 
2,473.030 

699,227 

636.325 

89,307 

811,873 

145,663 

75,805 

421,530 

1,618,576 

619,255 

2,045,844 

376,784 

364,037 

161.336 

1.018,562 

125,654 

8,670 

10,966,503 

670,031 

2,255,223 

10,516.100 

7.353.007 

8,929,031 

24,095 

3,238,525 

10,209,268 

187,837 

1,335,645 

36,395 

•11,152 

198,438 

297,602 

723,490 

37,394 

32,940 

45,581 

365 

10,144,968 

10,144,978 

10,311,611 

10,357,985 

9,205,755 

2.091,559 

7.354,570 

2,819,383 


723 545 598 


Salaries and wages 


438 1 32 327 


Taxable interest 

Tax-exempt interest 


31,691,818 

13,536,494 

32,053,384 

2 984 320 


Dividends 


State income tax refunds 


Alimony received 


2 428 479 


Business or profession: 


22,862,051 
2 795 391 




Sales of capital assets: 




Net loss in AGI 


2,218,515 
87 029 




13 485 577 


Taxable pensions and annuities 


40 544 904 


Rent and royalty 


8 824 1 38 


Net loss 


4 339 757 








25 80S 399 




3 570 876 




-580 342 




1 359 998 




12 533 150 




3 033 181 


Total statutory adjustments. 


7 153 279 




520,528 




225,200 




1 446 047 




1,540,256 




356,923 


Medical savings account deduction 


11 273 




161,318,242 


Itemized deductions limitation 


4 488 950 


Medical and dental expenses deduction 


18 529 273 


Taxes paid deduction 


51 779 525 


Interest paid deduction 


51 1 86 826 




25,022,208 




254,438 




18,934,932 




538,842.421 




2.342,210 




1,368,998 




15,116 


Credit for the elderly or disabled 


•2,311 


Child tax credit 


118 938 


Education credit 


193 050 


Foreign tax credit 


572 275 


Earned income credit used to offset income 


14,515 


Minimum tax credit 


161 305 


General business credit 


123 957 




2 589 




126,712,276 


Total income tax 


125 729 046 


Total tax liability 


130 592 752 


Total tax payments 


1 34 770 1 97 


Income tax withheld 


91 325 682 




33.979 287 




17,090.829 


Tax due at time of filing 


17,739,692 



* Estimate should be usecJ 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. 



66 



Individual Returns 2000 



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) 



Size of adjusted gross income 



Number of 
returns 



Number of 
exemptions 



Number of 

exemptions 

for 
taxpayers 



Exemptions for dependents 



Number of 
returns 



Number of 
exemptions 



Adjusted gross 
income less deficit 



Total income tax 



Number of returns 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



(8) 



All returns, total 

Under $5,000 
$5,000 under $10,000 

$10,000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 
$50,000 under $55,000 
$55,000 under $60,000 
$60,000 under $75,000 
$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1 .000,000 under $1 ,500,000 
$1 ,500,000 under $2,000,000 
$2,000,000 under $5,000,000 
$5,000,000 under $10,000,000, 
$10,000,000 or more 

Taxable returns, total 

Nontaxable returns, total 



,373,600 

949,098 

,801,602 

,111.065 

,661.534 

,993,115 

,368,758 

,239,620 

,308,108 

,615,062 

,797,028 

,297,561 

,863,986 

914,612 

,597,328 

,083,447 

135,763 

396,131 

99,510 

44,582 

66,768 

17,610 

11,215 

,817,603 

,666,897 



262,332,427 

10,995,944 

16,188,207 

19,782,920 

21,020,417 

18,735,895 

16,076,545 

14,364,039 

13,051,848 

12,438,685 

11,165,239 

10,298,987 

9,715,226 

23,646.134 

24,005.664 

22,928,678 

6.124.607 

1.110,381 

278,717 

125.448 

167.027 

49,819 

31,998 

186,097,169 

66,236,268 



167,789,128 

7,737,289 
10,949,423 
13,207,503 
13,972,791 
12,453,410 
10,756,762 
9,648,304 
8,906,915 
8,314,507 

7,436.718 

6,869.887 

6.360.587 

15.520.310 

15,630.545 

14,913,854 

3.942.537 

729,480 

182.370 

81.776 

121,650 

32,068 

20,445 

132,673,211 

36,116,918 



47,073,934 

1,845,646 

3,248.834 

3.975.135 

4,207.531 

3.542.941 

3.022.006 

2,631.080 

2.358.791 

2.292.835 

2.052.526 

1.864.622 

1.807.848 

4.262,061 

4,393,233 

4.188.247 

1.084.419 

184.629 

45.497 

20.712 

30.738 

8.272 

5.332 

30.369,604 

16.704,330 



84,643,299 

3.258.655 

5.238.784 

6,575.417 

7,047,626 

6,282,485 

5.319.784 

4,715.735 

4.154.934 

4.124.179 

3.728.521 

3,429.100 

3,354.639 

8.125.825 

8.375.120 

8,014.825 

2,182,070 

380,901 

96.347 

43.672 

65.378 

17.751 

11.553 

63,423,948 

31,119,361 



2,902, 
-15 

25 

49 

73 

79, 

82 

85 

88 

97 

97 

97 
103 
286 
377 
551.549.164 
310.704,513 
125,405,461 

55,277,442 

35,632,630 

91,558,476 

56,759,691 

146,022,194 

2,670,466,912 

231,749,344 



216.266 

439,589 
221,040 
572,295 
571,954 
528,759 
896,100 
358,639 
,406,842 
303,433 
429,009 
767,783 
905,938 
039,775 
743,707 



30.369,604 

2,998 

1,961 

171,004 

432,512 

1,236,760 

2,001,928 

2,309,601 

2,200,077 

2,206,542 

2,000,771 

1,836,494 

1,783,044 

4,237,120 

4,383,804 

4,186,188 

1,083,835 

184,494 

45,461 

20,699 

30,715 

8,268 

5,330 

30,369,604 



418,317,724 

55,474 

810 

38.439 

264,483 

922,073 

2,555,133 

3,965,718 

4,945,577 

6,116,022 

6,784.636 

7.311.338 

8.275.489 

25.491,921 

43.530.474 

88.856.537 

73.539.740 

36.388.736 

16.625.225 

10.820.504 

27.586.927 

16,618,838 

37,623,631 

418,317,724 



Exemptions for dependents-continued 



Exemptions for children at home 



Size of adjusted gross income 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



Exemptions for children away from home 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



All returns, total 

Under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $35,000 

$35,000 under $40.000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $55.000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1.000.000 

$1,000,000 under $1.500,000,. 

$1,500,000 under $2,000,000, 

$2,000,000 under $5,000,000, 

$5,000,000 under $10,000,000 

$10,000,000 or more 

Taxable returns, total 

Nontaxable returns, total 

Footnotes at end of table 



43,899,162 

1.706.234 

2.987.877 

3,569.024 

3.824,715 

3.215.043 

2.739.230 

2.392.250 

2.140.231 

2.111.800 

1.958.452 

1,785.428 

1,733,443 

4,076.509 

4,262.508 

4.045.610 

1,061.335 

181,073 

44.629 

20.320 

30.121 

8.089 

5.232 

28,137,880 

16,761,272 



77,788,917 

2.936.305 

4.768.125 

5.895.328 

6.351.254 

5.556.615 

4.740.235 

4.154.522 

3.736.248 

3.724.026 

3.492.010 

3.230.078 

3.190.356 

7.663.121 

8.011.223 

7.628.874 

2.108.331 

372.277 

94.522 

42.827 

63.981 

17.341 

11.318 

49,020,946 

28,767,970 



2,778,620,761 

•14.990.194 
23.193.945 
44.496,840 
66,894.871 
72.195.012 
75.094.426 
77.626.708 
80.202.315 
89.620.344 

92.961.032 

93.606.264 

99.643.508 

273.674.254 

366.621.860 

533.029.898 

304.200.148 

123.047.981 

54.218.201 

34.971.582 

89.738.876 

55.545.256 

143.027.633 

2,667,282,772 

221,337,988 



28,137,880 

950 

1.961 

59.253 

196.274 

984.949 

1.736.250 

2.074.772 

1.983.499 

2.025.619 

1.907.252 

1.757.448 

1.708.640 

4.053,960 

4.253.466 

4.043.560 

1.060,767 

180,940 

44,594 

20,310 

30,099 

8,085 

5,231 

28,137,880 



403,166,163 

29.665 

810 

13.871 

97.856 

628,478 

2,068.590 

3.396.614 

4.233.784 

5.397.986 

6.359.969 

6.881.551 

7.775.312 

23.968.944 

41.878.955 

85.581.541 

71,989.981 

35,729,654 

16,326,015 

10,626,085 

27,052,076 

16.265.689 

36.851.742 

403,166,163 



850,469 

7.292 

20.295 

25.225 

50,807 

58,180 

59,009 

73,851 

66,891 

50,961 

36.959 

28,808 

29,711 

129.509 

81,203 

110,808 

17,242 

2,318 

589 

267 

355 

116 

65 

746,708 

104,761 



1,124,248 

11,886 

30,479 

41,542 

66,928 

85,159 

80,127 

87,820 

91,059 

61,979 

42.111 

37.651 

32.045 

167,688 

108,330 

150.382 

24,311 

2,823 

814 

349 

480 

176 

111 

946,078 

179,169 



67,457,673 

-400,050 

145,157 

332,401 

881.404 

1.320.717 

1.646.985 

2.432.341 

2,524,834 

2,158,683 

1,759,866 

1,511,121 

1,702,267 

8,787,567 

6,933,914 

14,359576 

4,926,661 

1.503.107 

711.008 

461.733 

1,091.106 

811,894 

1,855,278 

66,969,374 

1,488,198 



745,708 

241 

4,996 

30.806 

41.072 

49.774 

68.783 

63.255 

50.956 

35.988 

28.808 

29,711 

128.541 

81.196 

110.644 

17.229 

2.316 

589 

265 

355 

116 

65 

746,708 



8.676,197 
448 

934 

17.409 

44,252 

84,589 

169,799 

198,904 

179,721 

163,008 

145,040 

197,544 

968.539 

1.039.607 

2.499.650 

1.202.759 

439.819 

197,963 

139,204 

310,499 

232,556 

442,954 

8,676,197 



Basic Tables 2000 



67 



Table 2.3-AII Returns: Exeinptions 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 


Exemptions for other 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) 




1,998,868 

46.268 

67,279 

163,027 

218.976 

190,962 

162.723 

161.462 

154,358 

131,831 

90,396 

73,222 

69,376 

138,390 

140,754 

152,016 

31,938 

3,955 

711 

386 

596 

155 

88 

1,538,984 

461,884 


2,309,276 

48,457 

77,152 

177.028 

244.745 

225,835 

182,612 

177,640 

179,414 

155.073 

104,357 

90,802 

75,269 

162,109 

179,517 

185,092 

37.520 

4,427 

803 

422 

732 

176 

98 

1,788,727 

540,550 


103,255,798 

-555,727 

519.915 

2.077.278 

3.859.840 

4.265,238 

4,481,708 

5,243,784 

5.791,220 

5,576.750 

4,297,197 

3,851.259 

3.969.979 

9,158.070 

12,219.861 

20.279.443 

8.652.697 

2.609.009 

879.264 

658.740 

1.723.296 

1.045.419 

2.651.558 

95,904,415 

7,351,384 


1,536,984 

63 

57.036 

131.880 

110.453 

131.688 

144.349 

148.906 

123.076 

85.379 

70.197 

68,801 

134,976 

140,365 

152,003 

31.927 

3.954 

710 

385 

595 

155 

88 

1,536,984 


12,623,258 

1,666 

12,595 

91,615 

125,505 

215,303 

283.447 

422,300 

389,397 

309.577 

322.190 

356,938 

859,819 

1.364,716 

3.226,781 

1,924,015 

757,426 

245,836 

206,913 

524.916 

302.985 

679,317 

12,623,258 


2,538,217 

172.304 

278.731 

369.698 

317.188 

324,415 

238.734 

214.567 

123.754 

123,231 

70.939 

50.082 

45.776 

97.315 

57.128 

43.050 

9.839 

1.015 

170 

74 

139 

46 

22 

1,312,089 

1,226,128 


3,320,858 

262.008 

363,028 

461,519 

384,699 

414,877 

316,809 

295,754 

148,213 

183,101 

90,043 

70,569 

56,969 

132,907 

76,050 

50,478 

11.909 

1,374 

208 

74 

185 

58 

26 

1,689,197 

1,631,661 


73,304,990 

49.427 

2,201.405 

4.575,910 

5,526,929 

7,230,579 

6.572,017 

6,920,838 

4,608,927 

5,232,266 

3,351,000 

2,641,990 

2,619,746 

6,476,851 

4,824,782 

5,559,575 

2,626,439 

678,971 

221,078 

120,597 

402,542 

294,251 

568,871 

57,289,836 

16,015,154 


1,312,089 

1,986 

51,701 

98,182 

161,770 

194,985 

199,969 

116,501 

114,013 

70,596 

48,063 

45,776 

97,080 

57,128 

43,045 

9,831 

1,014 

169 

74 

139 

46 

21 

1,312,089 


5,573,089 


Under $5 000 . . . 


24 035 


$5 000 under $10 000 




$10 000 under $15 000 


11 081 


$15 000 under $20 000 


66 720 


$20,000 under $25.000 


157,288 


$25,000 under $30.000 


291,202 


$30 000 under $35 000 


351 864 


$35,000 under $40,000 


298,519 


$40,000 under $45,000 


382,323 


$45 000 under $50,000 


234,551 


$50,000 under $55,000 


180.438 


$55,000 under $60,000 


244.812 


$60,000 under $75,000 


658,490 


$75,000 under $100,000 


518,513 


$100,000 under $200,000 


879,653 


$200 000 under $500 000 


630 890 


$500 000 under $1 000 000 


193 744 


$1,000,000 under $1,500.000 


67,483 


$1 ,500 000 under $2,000.000 


32,094 


$2 000 000 under $5 000 000 


110,252 


$5 000 000 under $10 000.000 


86,313 


$10 000 000 or more 


152 815 




5,573,089 


Nontaxable returns, total 





* Estimate should be used with caution because of the small 
NOTE: Detail may not add to totals because of rounding. 



number of returns on which it is based. 



68 



Individual Returns 2000 



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) 





Number 

of 
returns 


Number 

of 

exemptions 


Number of 
exemptions 
for taxpayers 


Exemptions for dependents 




Total 


Marital status 


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) 




129,373,600 

50,268,249 

2,486,719 

2,462,008 

24.711 

18.208.359 

63.800 

58.346.372 


262,332,427 

153,750,915 

3.458.912 

3.395.533 

63.379 

45,371,482 

169,590 

49,581.528 


167,789,128 

100.397.738 

2,502,460 

2,455,066 

47.394 

18.208,359 

63,800 

46.616.770 


47,073,934 

27,188.785 

625.496 

616.877 

8.618 

17.068,210 

63.800 

2.127.644 


84,643,299 

53.353,177 

956,451 

940,467 

15,984 

27,163,123 

105,790 

2.964.758 


2,902,216,266 

2.384.798.353 

28.733,922 

28,284,022 

449,900 

425,860,110 

3,000,615 

59,822,256 


30,369,604 

22.211.075 

532,825 

524,208 

8,617 

5,574,574 

37,141 

1,013,989 


418,317,724 


Joint returns of married persons 

Separate returns of married 

persons, total: 

Spouse filing 


377,608,154 

4,432,604 
4,369,163 


Spouse not filing 


63,441 




28,790,146 




392,446 


Returns of single persons 


7,094.374 









Exemptions for dependents-continued 




Exemptions for children at home 




Exemptions 


for children away from home 




Marital status 


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) 


(IB) 


All ratums total 


43,899,162 

26,584,493 

565,826 

557,209 

8,617 

15,352.620 

63,402 

1,332.811 


77,788,917 

51,325,952 

869.672 

853.689 

15,983 

23.670,029 

101.383 

1,821.882 


2,778,620,761 

2,340,223,319 

26.154.766 

25.704.957 

449.809 

380.595.317 

2.992.704 

28,654.654 


28,137,880 

21,703,909 

477,057 

468.441 

8.616 

5.520.927 

36.743 

399.244 


403,166,163 

370,870,891 

4.077.281 

4,013,851 

63,431 

25.003.933 

392.321 

2.810.737 


860,469 

345,836 

30,025 
•r30,025 

103,676 

370.922 


1,124,248 

462,806 

39,188 
-39,188 

122.997 

499.257 


67,467,673 

32,054,081 

1,523,142 

1,523,051 

91 

4,237.027 

19,643,323 


746,707 

308,907 

29,155 
-29,155 

66,129 

341,516 


8,676,197 


Joint returns of married persons 

Separate returns of married 

persons, total: 

Spouse filing 


4,964,101 

239,819 
"239,819 


Spouse not filing 






480,722 


Returns of surviving spouses 


. 


Returns of single persons 


2,990.555 










Exe 


Tiptions for depe 


ndents-continut 


>d 












E 


xemptions for parer 


ts 




Exemptions for other dependents 


Marital status 


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) 


All ratums, total 


1,998,868 

785,731 

16,784 
16.784 

1,066,619 

•933 

128,802 


2,309,276 

933.935 

16,789 
16.789 

1,207.905 

•933 

149,714 


103,266,798 

64.487.565 

768.844 
768,844 

33,638,896 

•56.257 

4.304,236 


1,636,984 

669.603 

15,820 
15.820 

757.733 

•933 

92.896 


12,623,268 

9,050.257 

98.562 
98.562 

2.914.802 

•7,496 

552,140 


2,638,217 

468.197 

25,795 
25,795 

1,660,013 

•2,527 

381,686 


3,320,868 

630.483 

30.803 
30.803 

2.162,192 

•3,475 

493,905 


73,304,990 

25.403.546 

961.466 
961.466 

37,437.262 

59,105 

9.443.610 


1,312,089 

345,392 

19.915 
19.915 

718.116 

•398 

228,268 


6,673,089 


Joint returns of married persons 


2,553,552 


Separate returns of mamed 
persons total" 


99.961 


Spouse filing 


99.961 


Spouse not filing 






1,969,036 


Returns of surviving spouses 


•125 


Returns of single persons 


950,415 







'Estimate should be used with caution because of the small number of 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 



Basic Tables 2000 



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 witfi 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) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


19,277,225 

90,896 
291.254 
402.673 
615.544 
686.503 
788.494 
850.458 
911,234 

1,032.377 
937,415 

1.113,748 
792,256 
741,767 
681,407 
672,310 
655,656 
727,486 
716.817 
680,686 
712.537 
673.665 

2,753.714 

1,748,326 


257,531,049 

-2,368,832 

163,780 

632.935 

1.547.638 

2.391.674 

3.536.899 

4.685.749 

5.957.769 

7.737.560 

7.967.906 

10.600.046 

8,278,407 

8,521,099 

8,531,250 

9,084,298 

9,500,300 

11,268,064 

11,820.763 

11,906.094 

13.182.085 

13.115.143 

61.759,351 

47,711,069 


17,624,463 

44,355 
242.681 
335.158 
540.455 
590.241 
697.505 
736,268 
778,987 
905,588 
832,614 
952,344 
718,698 
663,330 
623,702 
633,572 
622.258 
696.272 
678.929 
643,238 
682,662 
638,650 
2,666,051 
1,700,905 


231,992,404 

357.285 

214,840 

602,410 

1,351,230 

1,975,427 

2,976,113 

3,832,338 

4,654,746 

6,233,389 

6,366,153 

8,171,358 

6.926.068 

7.178,202 

7.335.527 

8,224,503 

8,579,481 

10,271,945 

10,764,304 

10,737,030 

12,088,775 

12,039,882 

57,170.349 

43.941.049 


2,272,063 

4,398 

•1,903 

•12,918 

22,787 

•7,231 

28,610 

17,785 

32,775 

33,350 

28,038 

58,195 

53,362 

57,467 

59,205 

73,105 

84,236 

92,178 

118,405 

98,441 

136,906 

158,102 

696,167 

396,498 


2,379,230 

9,063 

•132 

•9,723 

4,666 

•4,309 

18,008 

7.594 

23,579 

13,321 

11,189 

45,349 

39,284 

40.871 

59,349 

88,262 

92,477 

88,545 

124,928 

126,359 

166,011 

179,234 

876,961 

350,015 


3,389,610 

68,330 

59,228 

93,724 

99.576 

141.914 

139.872 

166.635 

233,596 

248,501 

199,828 

289,421 

150,944 

137,007 

130,639 

98,225 

90.841 

80.864 

93.168 

92,027 

80,875 

88,370 

355,984 

250,041 


22,245,921 

205,906 

-3,277 

100.004 

212.517 

413.398 

501.951 

696.272 

1.144.841 

1.283.182 

1.198.001 

2,071,903 

1,045,338 

1,083,309 

983,470 

701.663 

699.451 

708,006 

853,850 

875,758 

815,817 

848,529 

3,289,592 

2,516,442 


19,277,225 

90,896 
291,254 
402,673 
615,544 
686.503 
788.494 
850,458 
911,234 

1,032,377 
937,415 

1,113,748 
792.256 
741.767 
581,407 
672,310 
655,656 
727,486 
716,817 
680,686 
712,537 
673,665 

2,753,714 

1,748.326 


256 617,554 


No adjusted gross income 


572,253 


$1 under $1 000 


211,696 


$1,000 under $2, 000 


712,137 


$2 000 under $3 000 


1 568 413 


$3 000 under $4 000 


2.393 134 


$4 000 under $5 000 


3.496.071 


$5 000 under $6 000 


4 536 203 


$6 000 under $7 000 


5 823 165 


$7 000 under $8 000 


7.529.892 


$8 000 under $9 000 


7 575 342 


$9 000 under $10 000 


10 288 610 


$10 000 under $11 000 


8 010,691 


$11 000 under $12 000 


8 302 382 


$12 000 under $13 000 


8 378 346 


$13 000 under $14 000 


9 014 428 


$14 000 under $15 000 


9 371 409 


$15,000 under $16,000 


11,068.496 


$16 000 under $17 000 


1 1 743 083 


$17 000 under $18 000 


11 739 147 


$18 000 under $19 000 


1 3 070 603 


$19 000 under $20 000 


13 067,644 


$20 000 under $25 000 


61 336 902 


$25 000 and over 


46 807 506 








All returns witti earned income credit-continued 


Size of adjusted 
gross income 


Total 
incom 


sarned 
3 credit 


EIC usee 
income tax t 


) 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 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total . 


19,277,225 

90,896 
291,254 
402,673 
615,544 
686,503 
788,494 
850,458 
911.234 

1,032.377 
937.415 

1,113.748 
792.256 
741.767 
681,407 
672.310 
655.656 
727.486 
716.817 
680.686 
712.537 
673,665 

2,753,714 

1,748,326 


32,296,341 

86,036 

38,824 

156,104 

348,618 

535,675 

760,747 

1,023,475 

1,347,731 

1,601,516 

1,722,828 

2,433,971 

2,189,347 

2.251.229 

2,010.780 

1.958.787 

1.815.249 

1.855.526 

1.687.467 

1.457.934 

1.411.381 

1.185.633 

3.463.820 

953.664 


5,416,246 

•1,982 

276,985 

255,228 

267,403 

83,002 

•12,911 

42,844 

64,050 

83,635 

183,020 

234.900 

246.293 

328,657 

343.886 

1.674.876 

1.316.575 


1,968,680 

•668 

15.871 

33.246 

18,425 

4.399 

•3.612 

7.557 

16,768 

28,015 

33,715 

66,236 

102,081 

164,363 

161,516 

880,416 

431,790 


2,068,415 

•1 ,982 

•7 

176,610 

252,618 

67,152 

•28 

•948 

•6,742 

•9,862 

697,153 

855,314 


1,211,409 

•232 

14.759 
65,658 
27.339 

•1 

•505 

•533 

•2.691 

351,293 

748,400 


3,147,876 

56,947 

31,774 

80,255 

95,358 

134,825 

132,459 

161,184 

222,305 

236,266 

169,616 

270,565 

149,341 

138,331 

132,703 

95,176 

95,084 

81,849 

106,115 

95,851 

87,834 

83,231 

321,490 

169,316 


2,523,703 

25,738 

3,813 

13,195 

22,367 

42,510 

48,128 

67,907 

143,244 

141,078 

143,050 

284,758 

159,363 

171,576 

153,797 

115,400 

115,735 

103,481 

130,005 

107,009 

105,097 

95,233 

257,556 

73,663 


16,125,542 

54.076 
265,013 
344,056 
558,167 
600,739 
711.057 
756,222 
846,020 
948,299 
732,118 
848,544 
719,870 
740,438 
674,969 
664.323 
638.824 
712,130 
691.456 
648.277 
673.692 
621.487 
1.905.655 
770,111 


27,803,959 


No adjusted gross income 


60,297 


$1 under $1 000 


35,011 


$1,000 under $2.000 


142,909 


$2,000 under $3.000 


326,251 


$3,000 under $4.000 


493,165 


$4 000 under $5 000 


712,619 


$5,000 under $6 000 


954,900 


$6,000 under $7.000 


1 ,204,487 


$7,000 under $8.000 


1,444,566 


$8 000 under $9 000 


1 546 532 


$9,000 under $10.000 


2,130,788 


$10,000 under $1 1 ,000 


2,025,585 


$11,000 under $12,000 


2,076,042 


$12,000 under $13,000 


1,849,426 


$13 000 under $14 000 


1 826 619 


$14 000 under $15 000 


1 671 499 


$15,000 under $16,000 


1,718,330 


$16,000 under $17,000 


1 ,491 ,226 


$17,000 under $18 000 


1 248 843 


$18,000 under $19,000 


1,141,920 


$1 9 000 under $20 000 


928 884 


$20,000 under $25.000 


2,325.848 


$25,000 and over 


448.211 







Footnotes at end of table. 



70 



Individual Returns 2000 



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

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





Returns witti no qualifying ctiildren 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Etc 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 




(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


3,404,800 

56.457 
190.377 
187,564 
302.853 
327,200 
398.269 
391,300 
378,564 
434,671 
321,966 
325,488 

90,092 


17,539,855 

-1,141,280 

101,188 

291,793 

754,103 

1,136,181 

1,785,137 

2,164,891 

2,458,387 

3.257.419 

2,731,962 

3,080,892 

919,181 


2,844,445 

22,083 
148,922 
133,223 
252.028 
254.537 
327.063 
312.341 
330.300 
376.802 
292.882 
306.513 

87.750 


15,118,771 

89.998 

97.497 

212,475 

622,016 

826,901 

1,362,249 

1,621,112 

2,021,601 

2,601,468 

2,219,798 

2,646,451 

797,206 


86,026 

•1.422 
•1.903 
•6.085 

•10,895 
•3.903 

•10.960 
•4.058 

•11.970 

•13.001 
•6.987 
•9.918 
•3,925 


32,121 

•92 
•132 

•479 
•3,387 
•3,655 
•3,742 

■594 
•6,916 
•3,877 
•6,316 
•2,773 

•158 


827,959 

41.369 
49.194 
71.821 
65.362 
95.663 
97.484 

105.558 
85.291 

101.269 
61.003 
46.742 
•7,203 


2.969,062 

111,715 
28,161 
110,674 
135,381 
289,868 
383,912 
473,325 
346,042 
522,099 
278,029 
258,797 
•31,059 


3,404,800 

56,457 
190.377 
187.564 
302.853 
327.200 
398.269 
391.300 
378.564 
434.671 
321.966 
325.488 

90,092 


18,119,955 


No adjusted gross income 

$1 under $1 000 


201.805 
125.790 


$1 000 under $2 000 


323,628 


$2 000 under $3 000 


760,784 


$3 000 under $4 000 


1,120,424 


$4 000 under $5 000 


1,749,902 


$5,000 under $6.000 

$6,000 under $7.000 

$7,000 under $8.000 

$8 000 under $9 000 


2,095,031 
2,374,559 
3,127,444 
2,504,143 




2,908,022 


$10 000 under $11 000 


828,423 


$11 000 under $12 000 




$12,000 under $13.000 

$13,000 under $14.000 

$14,000 under $15,000 

$15,000 under$16.000 

$16,000 under$17.000 

$17,000 under $18,000 

$18,000 under $19,000 

$19 000 under $20 000 


- 


$20 000 under $25 000 


. 


$25 000 and over 


. 








Returns with no qualifying children-continued 


Size of adjusted 
gross income 


Total earned 
income credit 


EIC used to offset 
income tax before credits 


Total income 
tax 


EIC used to offset 
all other taxes 


EIC refundable 
portion 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Total 


3,404,800 

56,457 
190,377 
187,564 
302,853 
327,200 
398,269 
391,300 
378,564 
434,671 
321,966 
325,488 

90,092 


703,691 

9,290 

9,355 

24,245 

56,834 

83,175 

126,136 

130,108 

106,997 

90,631 

43,770 

21,929 

1,222 


847,108 

•1.982 

272.003 

251.371 

254.600 

67.152 


66,938 

•668 

15,637 

32,446 

17,255 

933 


498,369 

•1.982 

•7 

176,610 

252,618 

67,152 


107,988 

•232 

14.759 
65.658 
27,339 


679,247 

35.688 
26.861 
61.252 
59.566 
90,886 
92,419 
100,734 
74,894 
90,756 
29,234 
14,615 
•2,342 


144,795 

6,378 

2,904 

8,968 

10.341 

22.999 

26.163 

30.034 

18.546 

15.195 

2.458 

783 

■24 


2,291,519 

21.273 
164.487 
128.947 
249.134 
243.163 
321.336 
298,056 
314,722 
351,523 
117.998 
60.283 
20.598 


491,958 


No adjusted gross income. 


2,912 


$1 under$1.000 


6.451 


$1,000 under $2. 000 

$2,000 under $3.000 

$3,000 under $4 000 


15.277 
46.492 
60.175 


$4,000 under $5.000 

$5,000 under $6.000 

$6,000 under $7.000 

$7,000 under $8.000 

$8 000 under $9 000 


99.972 
99.406 
88.452 
59.798 
8.866 


$9,000 under $10,000. 


3.891 


$10,000 under $11. 000 

$11,000 under $12,000 

$12,000 under $13 000 


265 


$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 2000 



71 



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

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





Returns with one qualifying child 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


EIC salaries 
and wages 


Nontaxable earned 
income 


EIC self-employment 
income 


EIC earned 
income 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(SO) 


Total 


7,692,493 

14,302 
51.993 
133,723 
168.568 
196.025 
216.144 
258,521 
326,391 
385,143 
338,479 
361,396 
323,082 
382,958 
380,279 
322,685 
314,220 
367,298 
358,027 
338,315 
354,206 
353,972 
1.300,940 
445,826 


107,962,274 

-365,803 

32,538 

215,199 

424,267 

690,893 

974,116 

1,422,028 

2.149,906 

2,875,654 

2,879,686 

3,434,367 

3.385,851 

4.414,789 

4,769,119 

4,351.127 

4.549.504 

5,688.145 

5.910.995 

5.919.734 

6.550,498 

6.900,657 

29.177,594 

11,611,410 


7,187,262 

7,596 
47,794 
125.262 
153.127 
178,496 
209,349 
234,706 
253,273 
335,606 
291,549 
325,644 
297,022 
355,393 
354,041 
302,858 
295,248 
353,802 
342,166 
322,687 
344,773 
338,521 
1,274,782 
443,567 


98,954,288 

108.635 

51.824 

261.884 

377.539 

618,212 

949,106 

1,229.302 

1,445,557 

2,283,763 

2,295,758 

2,872,903 

2,908,202 

3,905,266 

4,244,763 

3,982,237 

4,093,626 

5,243,781 

5,434,361 

5,397,142 

6,151,898 

6,390,954 

27,619,959 

11,087,713 


1,022,863 

•630 

•4,912 
•3,964 
•1,982 
•6,792 
•6,833 
•4,950 
•9,545 
•10,859 
20,798 
26,700 
35,806 
34,558 
30.679 
47.492 
42,744 
64,106 
52,094 
78,060 
72,030 
358,041 
109,290 


1,046,875 

•3,796 

•5,320 
•276 
•309 
•3,222 
•2.065 
•4,941 
•5,146 
•3,347 
28,479 
29,074 
30,357 
47,276 
39,212 
70,951 
40,340 
72,292 
51,086 
80,862 
91,987 
359,013 
77,526 


1,112,300 

10.986 
•5.473 
14.253 
24.020 
27,584 
17,963 
37,533 
121,364 
106,872 
67,346 
72,337 
56,721 
51,768 
57,541 
37,513 
46,070 
33,126 
40,351 
42.679 
28,863 
42.225 
129.325 
40.387 


6,980,987 

29,793 
•-16,972 
-15,960 
58,513 
74.514 
28.386 
143.523 
658.612 
530,160 
488,635 
455,036 
342,403 
362,441 
425,469 
293,543 
337,340 
268,098 
325,478 
390,511 
250,479 
372,068 
897,828 
281,090 


7,692,493 

14.302 
51,993 
133,723 
168,568 
196.025 
216.144 
258.521 
326.391 
385,143 
338.479 
361.396 
323,082 
382,958 
380,279 
322,685 
314,220 
367,298 
358,027 
338,315 
354,206 
353,972 
1,300,940 
445,826 


106,982,150 


No adjusted gross income 

$1 under $1 000 


142,224 
34 852 


$1,000 under $2, 000 

$2 000 under $3,000 


251,244 
436,327 


$3 000 under $4 000 


693 035 


$4 000 under $5 000 


980 715 


$5 000 under $6 000 


1 374 890 


$6,000 under $7,000 

$7 000 under $8,000 


2,109,110 
2 819,068 


$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11, 000 

$11,000 under $12, 000 

$12,000 under $13,000 

$13,000 under $14, 000 

$14,000 under $15,000 

$15,000 under $16,000 

$16,000 under $17, 000 

$17,000 under $18,000 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25.000 

$25,000 and over 


2,787,740 
3,356,418 
3,279,678 
4,298,064 
4,717,508 
4,314,992 
4,501,817 
5,552,219 
5,832,131 
5.838,739 
6.483,239 
6,855,009 
28,876,801 
11,446,329 




Returns v»ith one qualifying child-continued 


Size of adjusted 
gross income 


Total earned 
income credit 


EIC used to offset 
income tax before credits 


Total income 
tax 


EIC used lo 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) 


(69) 


(60) 


Total 


7,692,493 

14,302 
51,993 
133,723 
168,568 
196,025 
216,144 
258,621 
326,391 
385,143 
338,479 
361,396 
323,082 
382,958 
380,279 
322,685 
314,220 
367,298 
358,027 
338,315 
354,206 
353,972 
1.300,940 
445,826 


12,080,971 

22.915 
11.840 
77.007 
143.365 
227,479 
328,374 
467,322 
708,214 
882,890 
774,097 
834,139 
745,522 
885,332 
869,576 
701,337 
634,229 
687,619 
606,863 
517,556 
481,853 
426,335 
961,589 
85,519 


3,028,686 

•4,983 

•2,028 

•9,849 

•13,868 

•10,929 

36,852 

67,109 

75,660 

163,298 

214,260 

223,712 

283,455 

301,329 

1,199,283 

432.072 


1,296,421 

•234 

•377 

•583 

•2.957 

•2,873 

4.886 

12.341 

23.353 

31.129 

59.184 

90.211 

164,294 

151,658 

681,552 

80,789 


1,116,927 

•28 

•948 

•6,742 

•9,862 

681,088 

418,260 


834,498 

•1 

•505 

•533 

•2,691 

346,800 

483,969 


1,017,203 

8.109 
•2,296 
12,326 
23,065 
26,269 
15,638 
33,607 
122,374 
103,192 
69,192 
75,721 
61 ,907 
54.865 
59.476 
33.809 
48.156 
33.387 
44.221 
42,459 
25,005 
36,593 
82.703 
•2,834 


859,421 

7,275 
•564 

2,458 

8,708 
11,795 

7,478 
22,543 
100,606 
90,650 
74,409 
74,963 
54,335 
56,823 
64,288 
44,309 
53,079 
34,359 
41,176 
39,209 
18.319 
27.106 
24.422 
•544 


6,396,117 

13.474 
51.642 
133,723 
164.909 
195,040 
215,640 
257,529 
326,391 
384,213 
337,150 
361,396 
320,190 
382,615 
373,849 
315,042 
298.872 
352,611 
340,157 
317.243 
334.057 
322,991 
572,651 
24,733 


9,925,129 

15,640 
11 275 


No adjusted gross income 

$1 under $1 000 


$1,000 under $2 000 


74 548 


$2,000 under $3,000 


1 34 658 


$3 000 under $4 000 


215,684 
320 896 


$4 000 under $5 000 . . 


$5,000 under $6,000 




$6,000 under $7,000 


607 608 


$7 000 under $8 000 


792 006 


$8,000 under $9 000 


699 310 


$9 000 under $10 000 


758,593 
688 230 


$10 000 under $11 000 


$11,000 under$12 000 


825,635 
800 402 


$12,000 under $13,000 


$13,000 under $14 000 ,, ., 


644,687 
557 797 


$14,000 under $15,000 


$15 000 under $16 000 


622 130 


$16,000 under $17.000 

$17,000 under $18.000 


506,503 
388 136 


$18,000 under $19.000 

$19,000 under $20,000,. 


309,240 


$20,000 under $25,000 




$25 000 and over 


4 187 







Footnotes at end of table. 



72 



Individual Returns 2000 



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



{All figures are estimates based on samples-money amounts are in 


thousands of dollars) 
















Returns with two or more qualifying children 


Size of adjusted 




Adjusted 


EIC salanes 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


Total 


8.179,932 


132,028,920 


7,592,757 


117,919,345 


1,164,174 


1,300,233 


1,449,351 


12,295,872 


8,179,932 


131,515,450 


No adjusted gross income 


20.137 


•861,749 


14.675 


158.651 


2.345 


5.175 


15,975 


64.398 


20,137 


228,224 


$1 under $1.000 


48.884 


30,054 


45.954 


65.519 




- 


•4.561 


•-14.466 


48,884 


51.053 


$1 000 under $2 000 


81.386 
144.124 
163.277 


125,943 
369,268 
564,600 


76.573 
135.300 
157.208 


128.051 
351.676 
530.314 


•1.921 
V.928 
•1.346 


•3.925 

•1,003 

•345 


•7.649 
10,194 
18.667 


•5,290 
18,623 
49,016 


81,386 
144,124 
163,277 


137 266 


$2 000 under $3 000 


371.302 


$3,000 under $4.000 


579.675 


$4,000 under $5.000 


174,081 


777,646 


161.094 


664,758 


•10.859 


•11,044 


24.425 


89,652 


174,081 


765.454 


$5,000 under $6,000 


200637 


1,098,830 


189.221 


981.924 


•6.894 


•4,935 


23,544 


79,424 


200,637 


1 ,066,282 


$6 000 under $7 000 


206.280 
212563 
276.970 


1,349,476 
1 ,604,488 
2.356,258 


195.414 
193.180 
248.183 


1.187.588 
1.348.159 
1.850.597 


•15.856 
•10.804 
•10.192 


•11,722 
•4,298 
•1,526 


26,941 
40,360 
71,478 


140.187 
230.922 
431.337 


206,280 
212,563 
276,970 


1 339 496 


$7 000 under $8 000 


1 583 380 


$8,000 under $9,000 


2,283,460 


$9,000 under $10,000 


426.864 


4,084,787 


320.187 


2.652.003 


27.480 


14,097 


170,343 


1,358,070 


426,864 


4,024,170 


$10,000 under $11,000 


379.082 


3,973,375 


333.926 


3.220.661 


22.737 


10,053 


87,020 


671,876 


379,082 


3,902,589 


$11,000 under $12,000 


358.809 


4,106,310 


307.937 


3.272.936 


21.662 


10,514 


85,239 


720.868 


358,809 


4,004,317 


$12,000 under $13,000 


301.128 


3.762,131 


269.661 


3.090.763 


24.648 


12,074 


73,098 


558.001 


301,128 


3,660,838 


$13,000 under $14,000 


349.625 


4,733,171 


330.714 


4.242.266 


42.426 


49.049 


60,712 


408.121 


349,625 


4,699,436 


$14,000 under $15,000 


341.436 


4,950.796 


327.011 


4.485.955 


36.744 


21.526 


44,771 


362.111 


341,436 


4,869,592 


$15,000 under $16,000 


360.188 


5.579.919 


342.470 


5.028.164 


49,434 


48.205 


47,738 


439.908 


350,188 


5,516,278 


$16,000 under $17,000 


358.790 


5.909.769 


336.763 


5.329.943 


54.299 


52.637 


52,818 


528.372 


358,790 


5,910,952 


$17,000 under $18,000 


342,371 


5.986,360 


320.551 


5.339.888 


46.347 


75.274 


49,347 


485.247 


342,371 


5,900.408 


$18,000 under $19,000 


358,331 


6,631,587 


337.889 


5.936.877 


58.846 


85.149 


52,012 


565.338 


358,331 


6.587,364 


$19,000 under $20.000 


319,693 


6,214,486 


300.130 


5.648.928 


86.072 


87.247 


46,146 


476.460 


319,693 


6.212.636 


$20,000 under $25.000 


1,452.774 


32,581,758 


1.391.268 


29.550.390 


338.126 


517.947 


226,659 


2 391 764 


1 452 774 


32 460 101 


$25 000 and over . ... 


1.302.499 


36,099,659 


1.257.338 


32,853,336 


287.208 


272.489 


209,655 


2.235.352 


1,302,499 


35 361 177 














Returns wit 


1 two or more qu 


alifying children- 


-continued 








Size of adjusted 


Total 


3amed 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


s credit 


income tax t 


efore credits 


tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


Total 


8 179 932 


19,511,679 

53.830 


1,540,452 


605,320 


453,119 


268,923 


1,451,426 

13.150 


1,519,487 
12.086 


7,437,906 

19,328 


17,386,872 

41.745 


No adjusted gross income 


20.137 


$1 under $1,000 


48.884 


17.630 


- 








•2.616 


•344 


48,884 


17.285 


$1 000 under $2 000 


81 386 


54 852 










•6 677 


•1 768 


81,386 
144 124 


53.084 
145 102 


$2,000 under $3 000 


144 124 


148 419 










12 727 


3 317 


$3,000 under $4 000 


163 277 


225 021 










17671 


7 715 






$4,000 under $5,000 


174.081 


306.237 








. 


24.402 


14.486 


174,081 


291.750 


$5,000 under $6.000 


200.637 


426.045 


- 






- 


26.843 


15.330 


200,637 


410.715 


16.000 under $7 000. . . 


206 280 


532 519 










25 038 


24 092 


204 907 


508 427 


$7,000 under $8.000 


212 563 


627 995 










42 318 


35 233 


212,563 
276 970 




$8,000 under $9,000 


276.970 


904.961 


•1.829 


•423 






71 190 


66 182 


838 356 


$9,000 under $10.000 


426.864 


1.577.903 


•2.954 


•588 






180.229 


209.012 


426,864 


1.368.303 


$10,000 under $11 000 


379 082 


1 442 604 


•1 982 


•509 






85 093 


1 05 004 


379 082 


1 337 091 


$11. 000 under $12 000 


358 809 


1 365 898 


•1 982 


•739 














$12,000 under $13,000 


301 128 


1 141 204 


•5 992 


•2 671 






73 227 






1 .049,024 
1 181 932 


$13,000 under $14 000 


349 625 


1 257 450 


•6 941 


'4 427 






61.367 
46.928 
48.463 


71.091 
62.656 
69.122 


349 281 


$14,000 under $15.000 


341 436 


1 181 019 


•7 974 


•4 661 










$15,000 under $16.000 


360.188 


1.167.907 


19.721 


2,586 




_ 


359,520 


1.096.200 


$16,000 under $17 000 


358 790 


1 080 604 


20 640 


7 052 






61.894 
53.393 


88 829 


351 300 


984 723 


$17,000 under $18,000 


342.371 


940.378 


22.580 


11.870 




. 


67.800 


331,033 


860.707 


$18,000 under $19,000 


358.331 


929.528 


45,203 


10,070 






62.829 


86.779 


339,635 


832.679 


$19,000 under $20.000 


319.693 


759.298 


42,557 


9.858 




- 


46.638 


68.126 


298,496 


681.314 


$20,000 under $25.000 


1.452.774 


2.502.231 


475.593 


198.864 


16.065 


4.492 


238.786 


233,134 


1,333,005 


2.070.234 


$25,000 and over 


1.302.499 


868.145 


884.502 


351.002 


437.054 


264.431 


166.483 


73,119 


745,378 


444.024 



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



Basic Tables 2000 



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r-' 1-' ^" (o m' O)' to CO* f^ to* m' o v ^ 

CNCMr^OO^CN'-'CCNin 



o (pr^cncN<7ir>imoiooO'<-totNOto»-in'<j 
tM oo-^tor-tnt^r-.tocncJi'-ODtncococNO 
n tNO^omr-^mcM>f)CMen^cncDr*-ior- 



T- ^ CM to CO 1 

M h- ■g- o in c 

*- O 00 CO to ( 



(Or*-T-mr^cMeDT-f«.*-»n(0' 

T-CNtO'^f*-Or^tOCN»-T- 



O ^CMOtJir-CM«-Q>0»-OCM<DCMO)VtO< 

o cD<ntO"-'-ooiO(05to<MtncM2r(D*-' 

WCDtDtDCM«tD»O«0^tOMJ^n^* • 



mcMtooo>o>0Oi 

»- CO CO CM Si* 

eo •- 



T- »3- CO to to to • 



to (O CD ^ 



to o)tococootnentoo>0'VtocMCMr».mT-T- 

to cMOitocooTomtoi-cncomtocnoio^ 

w tOCOtOma3(3)tMtOtM^'-r^'-0)tO*-»nO 

of cm' en* to CM d r*-' r- r-' V ^* m cm" ^" r^" o' r^" cm' en' 

to lOCMCOCOCNCOO^.tncDCMCOintOCO'V'r- 

BJCO^^intOtO'J-'^V'VtOCMCM 

ID •-' ■- CO CM to* T-~ 



to cMioeMoof»-tDiOTrtMioiocM>-'-iDr*-otO 

CO xreocotOT-oitDcntN^ajeDa^mtDf^r^ 

O CM to CO O CO 03 in m O CM CM CD CM tn CO T- CO CO 

»^ ■-' en CO* V •- y-' r^ cm' m m' tn en cm d »- to t-' d 

(O* O»-'>-CMCMCnOl-7r^C000tOCM(0(0CDCM 

o »-inoenmr^^<DCMtntDcocN*-cO'-to 

ai CM CM CM to co" to to T-" 



<pvCMcor^otor-^rM 'tO'-^*-CT><o^in 
IMCM^N-tD'-OOCMOeO •OtOCMtOf-* r- 

Wh.totOT-co»-p>o* r**"?" ' 



) o T n cn en en ■ 



co^ocMcnmcM'^, ,= -- --- 

OjeDi^^cnotncMCDOOioQ'^oo. .. 

^cDODOCM'-tDO'* ^incMOJcnotnootD 

to" ■>-' cm' ■</ V -q-" tn* co" cm' cm' to' m' ■<-" cp co' »-" cm" 

CM^m»-COtDtDCntDT'-00>CO^CM 

T-cocO'-ocnoor^^tMr^^eo 



f- •-tootD'VN.Oh-coeoton^.moojmm 
■o cO'^r^T^cotna)^-CMCMOocof^tD'<TCM 
•oinoocMtncMm^eOTeMCDcoto^tNinO'- 
h-" m' in *-' ■«' oo' d en to" d cm r^' -r-' co" »-' m" r--" cm" •-" 
«• tncMtnintOf^cMcncMtjj'-T"- 
o cntO'V<Mf^'-tO'~'-'«rM 
»-" ■•-' co' co' cm" ^' CO* to" co' r-' 



cncDiocoocMinmo 'r*---tMCi'-tJ>ino) 
mcocncMtocDOCMeo (or«-CMtn*T<o* • 
(Oh-ojcDtncncocjico mm*-* • 
' m' o' cm' m' i~" * n * 
CO CM •- • • * 



>o f^tnt3)cn>otD<oincncotncMtO(o^tDCMf- 
V i-ootDtor^fOTcor— 'Jincji'-r^tbtoo 
at ^cocn'-oocotcr-TT --mcMf-otDtftcocM 
r> d "ff' m oi to -^ co >o to oj" tn" co V d en d oo co 
c<ttooo[^tMfototO"<ro^oa)coT'-co 

CO .- ^ ^ T in T CM co •« »- 



13 



CMtOtDCMtritDmi-' 



CM to^cM'ntn'-^cD^^^^-^DmtocnoeDC 
r*.ootor^cnr^tD^ajO)tDOCMCO^mto»r 
i*r If} cm' cm to CO tM' d <J>' T-* ai d ^ in' to' co* <p" ^" c 
rt oir^cMCDCM'^^CMtotooeDtntncMoeoc 
■r- lOCM^cn^^COtOOCMtOCDtOCniOtOC 



^ CMcor^CMtnT-mcocor^oor^-^tocMtO'Tto 

rt encM^oO'- aifor^CMcn*«tSr^mio^r^ 

K OTCMCM'-^iOCD'-COOCOtniOCn^CM'-CO 

T^ d co' d cm' ^' <ri' co' cm »-' cm co' t^ to V d^ m d tn 

■* COCDOr^lOipjpJMJpJMf'ipjpCOJM^jO^ 



^ ro^tocMtntpmtomcjr^iurMU] 

00 inr>>^COO>ultOCDO)l^iOCMtDCO -4 hL/iiuw 

o ^ co' r»-" in CD d CM CD in m" en" o" r-' m' to d co in 

V i^O'q-r^iootoiotoin'.-ooto'^co'q-coto 
•o cMtotoom^.'-tDcoiO'TCMiO'Vf^inm 



CMtD^CMOO)r*-.r*-«-coCT)t3>tnr^'^«-u»i 
CD^(OCMtntomtoincor^tocMtncM»-ot 
■~ ^. ^ eo en in to '" "■ ' ■""■■•""« — "'"■■• 
co' r»-" I 



to iD'-cocMcncMtoooocMtO'^cMcoininto^ 

to ocMtnentpcMcOtnT-cococMCMtnoDcocMO 
r>cD'-(^enotoen'vcocMtj)CMioa)CDr»-»nf»- 

r> CD to iri tn to co' iri co' ai d co" ^-" ^' f»-" t-' in co »-' 

>o r-r^r^tocoocDcotocoo^-cotM'-'- 

tM ocoinajtDincoeovor-eO'- 

«» r-' iri r*.' tn to' h-' r-' CO co' to ■^" 



, ,,__. ..tM*-Oin»-OCMtDCM01'7<0CD 

totntOT-^-oomco^cocMincM^tO'-* 



e ^ CM o o) r 

ototntOT-1 __ 

<o tocDcocMmtouie 

lo in" cm' to" d tn tn gj »- m •- oi ■ 

S'^COtOCM •*•••* 
to T- 



.f- fi , 



«D cntnvcofMCDtii^f-CMtncO'-iocM^co*- 

ta CMco--r^oOTentntoeo(DcoT-r^o^m^ 

n tomcMintn'-tDto<otoincncMcnen»-ino 

■«-" cm' to' -q-' to co" ctT -r-' co" to" >-' m" oj V f^' cd" r«-" cm to" 

at tnininomr^mtDOr^cMcomcDcoV'- 

O CO^VcDfDCO^nm'JcOCMCM 



■ 1- CO CN to . 





O O O CD C 

) o o o o c 
) O O O o t 



o o 
o o 
o o 
■ d in 



o o 

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> o o 

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o "-■. °- °. d 
o o o o o 
_- o o o o 

8 ^. ° ° d 
o »- CM in ■r- I 
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o o 

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t o o o o 

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d d d o 

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Basic Tables 2000 



75 



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r- O) CO o Q ~ 
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T-" r-" cm' in t-" 



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TT oi in CO CO CO 



CM CO CM to in CM r- 

CO o o r^ T- CM ■* 

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f-~ in ai cm' co' cd" 

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oococMcncM'^tnT-g 
■^■»-*-i^oCMr«-rocJ) 

§CO" V lO" CM (D CN co" O" 
r-eo^rr^omffir^ 
f" N." T-" o' in" co' t" ^" cm' 

T- T- CO ^ 0> CM 



CM ao ^ CO CD r- CM 

■~ en en CO in T in 

01 QO to ID -^ CM 

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toinr^CMCNCNOir^CMooin 
cd' £n" co" cd" ■^" in co' cm' * 



CO CO oo 

SCO' co" m" 
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9" 8 



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T- in in 



SCM 
CM CO 



COCOCMCOOCDCDCJICM 

cMtncominincpmto 

lO^CMCntOCDCMOT'trCM 
r-" cm' t-' t-' ■r-" 





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(J) lO *- 
o *- T- 



CO CD O 



1- CM CO in CD CD in 

in to CO iO r- TT oi 

r^ ^ 00 o in CM 



■»ODO'^cMCDcncncoT-ooO'- 
otDCM'^incocotDcoinmaDCM 

h-_mcOlOh-CJ)CDCMCO^CDCOCO 

O co" m' co' cd' o' o' co" i-' r-' cd* m" 

om^-r^oooocotor^'^* 

mcMcnm^cM^i- 



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o>cocoocoooooin^*^co 
•»or«-'^oocMr-wCMOtpin 
T- CM o r^ r- ^ ^ oo o) o) tD_ 
r>^ ■«■" O)" o' (D r*" T-" r-T ctT ^' tt" 
o»'^incor^<otDtO'^in^ 

«OCOCO'^C)tOtOOT-OOT- 
tO *-" co" cm" 1-" r-' T-' cm" r-' 



r-c»ootJ)r^tneQCMtno 
O'-r^cncocorooor^.m 
T-CMCOincococJicomm 
■r-' ■^' to" to" CM ■r-' co" in cm" *-* 
incMCMtO'^r^incM'^T- 

CMCOt^tS'^OTK'- 



(OOr^'^eOtDCMOCM'^'^OOO 

tocMior^r^cMOcointDcocor^ 

r-cMincjim^ocDcoincooJtD 

*^ en" en" h-' en o' ^' cd' oo' ctT V ^~" co' 

cjtcototJicDincM^-in'^'^ 

wcoincDcocM'-*- 

r»" *-" to" *-" 



^■•-otD'^inincor^r^cOff'- 

fM tJ> ro S oS ^ ^ CM CO <3> CM tn co_ 

lO cm' I-" cm" in T-' T-' en" o> in" co" ^' to 

^,__> — — — j^j^^Qp^^ 

CM 1^ r«- CO o h* 



SCO CD h- CO to o 
^ CO ^ CM ^ T 



CM 


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CO 


to 

CO 




CO 
CM 

to 


in CM 
CD en 


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CO 


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in CM 

CM ^ 


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8 


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8 


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55 


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tn^ioto^-'^i-'^ootor-'* 
^CMCMCD'^inr-CM'^f-'Vr^ 
^cnooinr^DCMcnOT'^eMtD 
ai cm' oo" to" T-" o' m' m' in ai 



*0 CO hw O) 



CM CO oo t^ r^ r^ 



cocMCMCOencooO'^ 



o -^ CJl CM o tn 



in CM 

to* ■^" in o' cm' m" ai 

cMcomtoco*- — _ 
t- CM N. to tn 



S" 8" 



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oinococninotDintoiniD-c 



to in CD *- ID 

in" ^" r>." co" in" 

O CO CM — ■* 

CO in cj> 

cm" m" to" 



incDoo^cMQh-incMin^to 
r^inincMooor-CM^-in^ci 
r-*cO'i-ocMCMcor*cotooin 



r- CM o o O P- CD 



•^ to cj> Q m to 
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r* CM ^ ^ 



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r* CO o to CD oo CM 



■n- oo i^ CD in CJl 

r-. in o CO to to 

to_ en ^ CM -c CO 

in* -t" o" CD* in" r-.' 

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tM to CM in 0O_ O) 

cm" in" to" in" ■^" to" in CO to 



eb in *- CM -T o 

in en CM CM 01 CD 

in* CM* h-* cm" to* to' 

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T-CMCMCO^^'^'" 



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o" in" o" in o' o" o" in 



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CM 


CN 


CD 


CO 




OO 


to 


CD 










CM 






to 


f 


■q" 


CO 


CN 




Ol 






to 


ID 




CM 00 




0) 

•o 

c 




ot 














Ol 




in 




tJi 


CD" 


n 










CD 


■q 




CD 


C^ 














in 


00* 


TT 


CD* 


in in 






oo 
















CD 


01 


CO 




CO 


■V 










CM 




1^ 


CN 


o 














p^ 


in 


TT 








Ol 




r^ 




















CN 






tfl 












C> 






CM 




























10 

c 

3 




N 


in 


CO 


o 


Ol 


<Ji 




CO 


O 




CD 


TT 


in 


00 ' ' ■ CM 




V 


■^ 


r 


CN 


in 


o 


CO 


^- 


in 




CN 


p^ 


o 


CO 


01 


CN 


^ 


O 


■"T CD 






c5 




r^ 


CN 


CO 


r«- 


CN 


Ol 


cc 




OJ 


CD 


CM 


01 


CO 


a> 00 




tD 


^ 


CO 


8 


O 


V 


CN 


o 


•q- 


T 


c 






1^ 


1^ 


CD 


T ■V 












^ 


rsi 


CO 


^ 


r^ 


m 


^ 


h» 


in 


Ol 


■V 


CD 


00_ (31 










■q-^ 


CO 


^ 


t£ 


■^ 


CO 


CO 


T 




O 


o 


T 


oc 


in 


oi_ «- 






"o 


CD 


at 


CD 


CD 




cr 


^ 


en 


■V 


TT 


-q- 


T" 


CO 


"^" 


o" t- 












^ 




(D 


O 


to 


■^ 


Ol 






o 




QO' 


in 


Ol 










cs 


CO 


in 


CN 




in 


in 


CD 


CN 


in 


Ol 


o 


■^ 


h- • 












00 


■n- 


to 




c 


in 






■c 


CO 




■V 


CD 




■^ 






^ 




ts 
















■^ 


o 


CD 


in 




00 












'T 


^ 




w 
















CO 












i:i 


















CN 




CO 


CN 






uf 












CM 






■* 














t\ 










c 




E 

3 

z 




















































































































































ro 




f* 


tD 


in 


O 


01 


o 


CN 


CD 


00 


00 


CD 


in 


CO 


^ ■ ■ . . 




CM 


r^ 


■«5 


in 


CO 


O 




n 


to 




in 


CM 


g 


CN 


IT 


in 




CO 


CD in 








■<*■ 


r^ 


CO 


CM 


CN 




CT 


O 


■^ 


■^ 


O 


CN 


CO 


00 




r- 




^ 


■n- 


to 


CM 




c 


r- 




00 


CD 


CC 




CO 
















C^ 


in 


in 


CO 


CD 


CD 




O 


r^ 


in 


r^ 


CO 


■3- 


l*» 




m 


01 


o 


Ol 


in 




r 


in 




r- 


■^ 




CN 


S 


in 






in S 


E 




c 


Cn 


r. 


co' 


1^ 


<y> 


CN 




CD 


r>~ 


r- 




co' 


CD 


o' 










CD 




CN 




CO 


oe 


CO 


h- 


CO 


O 


CO 


in 


IT 


o" 


c^ 


o' 


cd' co' 






<o 


CO 


^ 


CO 


CD 


CO 


CO 


^ 


CN 




CM 


CD 


CO 








o in 


CTl 


CO 


o 


o 


K 


CO 


^ 


CO 


CN 


in 


CD 


CT 


CO 


cc 


CD 


■q- CO 






O) 






(N 


^ 


f^ 


■^ 


■V 






tN 


CD 












CO 


1^ 




h- 


Ol 


Ol 






CN 


■^ 


CO 


CD 


Ol O) 


CM T- 


CN CM 


1 




2 
o 




o 










in 


(J> 




O 


in 


CN 


^ 




to' 








CD 






t' 




00 










in 


CO 


CD -r-" 












<D 














^ 




tN 








n 










CN 








(M 
























o 




)— 








































































to 

13 


1 


2 i 1 

sis 

f s a 

<t o © 




u: 


CD 


p^ 




CO 


CD 


in 


■^ 


CO 


CM 


CD 


CM 








CD 


CD 


■q- 


tN 




CN 




Tt 


OO 




CO 


CO 


Ol 


Ol 


X 


CO 






CD ^ 


(D 






o 


■^ 


r- 


I^ 


CD 


CM 


CD 


in 


CO 




CO 


^ 


n 




O 




00 


CO 




CN 




CM 


o 


■^ 


c 




to 


■c 


IT 


o 


CM in 


01 CD 


^ 


a 




c 


h- 


in 


co 


CD 


i^ 


o 




CO 




in 


'3- 


CM 


r- 




r^ 


O 


to 


in 




■^ 




C 


h- 


in 


CO 


tE 




CN 


CC 


CO 


IT 


to 


■r- to 


CM 


^ 




co 


in 




o 


o 




Ol 


to 


CO 


r^' 


in 




0O~ 




^" 


CD 


(D" 




o' 


CO 


a 


CO 


in 


Ol 


^ 


r- 


^ 


C 


cd" 


CO" o 


in ■^" 


O 
0) 






in 


^ 






h- 






3 


Ol 


r^ 


CD 




n 






CO 




CM 


CO 




(71 


in 


"^ 


in 


tu 


in 


tD 


in o 


tJl o 


CO CM 


1 


^ 


OC 


CO 


-v 


CO 
CM 


CN 


o 
in 


CD 


Ol 


r^ 


o" 


to 


o" 


to 
a! 






o 


o 


in 
oo' 


in 
tc 


csT 


CD 




CO 


■^ 


CN 


CO 
CO 


in 


O 

CM 


CM CO 

oo" h." 


co_ -v^ 


CM ^- 
csT CN 


(C 




CO 










in 


CO 


O 


O) 


^^J 




Tf 












CD 


Ol 


c 


■^ 




t( 










in 


CD 


to ■-- 








c 

1 

CD 


3 


O) 




h- 


















CM 








V 










































o 










































































« 








































































X 




3 






in 


10 


CO 


CM 


00 


to 


(O 


CM 


CN 


CN 


in 


^ 


C4 ' ■ ■ ■ 




f 


CN 


cr 


in 


TT 


o 




tc 


in 


tD 


in 


cc 


^ 


CO 


P-. o 


CO CO 


CM ^ 









<n 


CO 


CO 


in 




in 






in 


C 


CD 


00 




n 




Ol 


CM CO 


r- 


o 




00 


to 


CO 


^ 


o 








CD 


CO CD 










PI 


CN 


CO 


CO 


■^ 


o 


Ol 




CM 


in 




00 




« 






T 


c 


N. 


CM -q- 




T 


CN 


CO 


in 


^ 




cs 


(O CO 




CD 


m m 







"o 


CO 


V 


r--.' 


CN 


CD 


in 


CO 


r- 


Ol 


CO 


o 


^' 




o" 








CM 




CO 


CO -^^ 




« 




CN 


■q 


TT 


IT 


cn 


in to" 


CO" CD" 


P-." co" 


E 
o 








n 




(D 


CD 


^ 


r^ 


co 


in 


O) 


CO 


O 


CD 


CM 


r> 






O 


CN r^ 


in to 




c 




CD 


to 


CS 


1- 


cr 


CO o 


CD ■^ 






O 




h- 








CN 


co 




o 


o 


f*^ 


CO 


to 




«o 








CO CN 


CN CO 












CM Cs 


<T 


to ■q- 








y 




JD 




u 










CN 


CO 


CO 


CM 


CO 








<0 










to 








<n 








cs 


cs 


CN 








c 




E 








































































"to 














































































X 

ra 












































































0) 

E 




M 


s 




CO 


CO 


o 


CD 






r^ 


5 


3 


CD 


1^ ' ' 1 00 


t^ 


CO 


CO 


cs 


r- 




CM 




h- 


S 




o 


to 




CO 


C31 r^ 


01 00 


■»- CM 








U) 


CD 




CO 


in 


CO 


CO 


^ 


co 


to 


00 o 


Ol 




CD 




co 


o 


T 


to 


CN 


CD 


CO 


tc 


O CO 


CM in 


O CO 








tf 


in 




r- 


■^ 


CN 


■<r 


CT) 






'sf 


■«■ 


CM r^ 


CO 


in 


CM 


ir 




CD CN 




a 


in 


to 










CO in 


o in 


T- CM 






1 


CM 


(A 


cd' 


CD 




o 


r>- 




r- 


CO 


CO 




h- 




OO' IT 


^ 


■^ 


in 








r- 


iT 


ti 


to 


CO 


r- 


(D 


cs 


cc 


'T '-* 


t' o 


CD" co" 








(M 


r^ 


1^ 




in 


m 




CO 


r 


CD 




CM 




tf> 


cs 


c^ 


in 




to 


to in 


■^ 


tc 






cn 


CO 


r- 


cs 


CD O 


■>x ^ 


r^ o 








^ 




n 




o 


•T 




CD 




tn 




00 




00 




in 


CO 






CO in 


IT 


a 




■^ 


CO 


F^ 


o 


in 


CO ■.- 


to ^ 








15 




U) 








r^ 


■^ 


CO 


CN 


o 


CO 


^** 






*o 






to" 


N 




r^ 















CO 


^ 




CN T-' 












o 




h- 


















CM 








■^ 










CN 


































1 


? IS 




^ 


CD 


CD 


CM 


^ 


in 


CD 


CM 


eji 


to 




CN 




^ ' 1 1 (C 






■<r 


o- 








CC 


<n 


8 


CD 


00 


in 


p- 


o 


in CO 


CO CD 


CO CD 




Q> 




r- 


o 


CD 




r- 


o 


O 


CD 


CM 


in 


CO 






00 'q 


? 


g 


CO 










^ 


00 




in 


CO 


n 


ts 


CO o 


Ol QO 


^ CO 
CO ^ 




Q. 






CD 


CO 


CO 


oo 


CO 


Ol 


Ol 


^ 




CD 


to 




h- cc 


CT 


CN 


■c 








tc 


■^ 


(D 


^ 


00 


r^ 


in 


in 


to CM 


■q- o 




o 


to c * 




if 


CM 






CO 


CO 


CM 


CD 


■>» 




co' 


Ol 




i ? 


C 


cc 


co' 


fv. 


o' 


CN cd' 


cr 


o 


CN 


P- 


CN 




in 


CO 


^" ■v" 


to" o" 


in CM* 






5 b -D 






CM 






? 


CD 


O) 


Ol 


Ol 




Ol 






C 




f^ 


CC 


tN 


to r- 


tD Ml 


CN 


8 


Ol 




a 


o 


CD in 


CN in 


in CO 






< O 0) 




o 


cn 




in 


-T 




in 






CO 




r- 


cc 


CO 


C' 


r- 


O CD 


CM « 


CD 


to 




in 


c£ 


in 


■^ 


CM 


■<- CM 









U) 




CD 


in 




CD 


CO 


in 


■^ 


in 


O 


O 


r-" 


to 




Ol 


CO 


cc 




OC 




CC 


I-. 




tD 


CO 


CO 


c^ 


r- 


CN CN 


p^" *- 


CN ^" 




"D 




r»- 






CM 


CO 


^ 


•V 


^ 


CM 


t^ 


Ol 


CN 




•w 








cc 


T 


OC 






CN 






OJ 


r^ 


■^ 




CO ■^ 










C 
D 


hi 




eo 


















CM 








tf> 










CM 








CN 
































Ol 


CD 


CD 


CD 


01 


in 


o 


o 


CO 


CO 




r- 


in 


r- ' ' ' en 


C\ 


r- 


8 


■^ 


8 


■<J 


CO 




tc 


to 


CO 




o 




CN 


p^ 


o 


IT 




S 8 






£ 




Ol 


r-. 


CD 


CN 


r 


CD 


CN 




O 


h- 


CO 


00 


in 


(O cc 


a 


c 


8 


*: 


to 


CS 


rt 


r- 


CO 


h- 


r*- 


to 


■c 


c 


Ol 


o~ 












1*. 


o 


CN 


en 


CD 




r>j 


5 


CN 


rv. 


Ol 




CD 


to r- 


m 


'T 




in 


'» 


CD 


p^ 


«• 


o 


■^ 




r*- 


■c 


in 


(C 




tc 




in ■•- 






"o 


o 


<N 




^ 








r*. 


C75 


<n 


CO 




CD 


o 


ro p 


c 


■^I 


iri 


IT 




c- 


O* 


cc 






CD 


co 


r^ 


r- 


Ol 


cc 


in" 


ir 


in" 


co" CN 










n 


CO 


o 




^ 


CO 


in 


r>»i 


C71 


CM 




h- 








CO 


CN in 


IT 


in 






f 


CD 


CD 


ID 


o 


CO 


*: 


00 


CM ■»- 








aj 




f 


CO 


r— 




CD 


CM 


r*- 




r^ 


in 








N 






CN 


Ol 


o 


c 








CO 


CD 


p^ 


■C 


a 


to 


cr 


CN 












XI 




T 








■^ 


C^ 




■^ 


CM 


■^ 








o' 






CN 




V 
















■C 


CN 


















E 

=3 

z 




rsi 








































































0) 

£ 

8 

c 
v> 






























in 
E 


















j 








m 
































9 




i 






















o 




















d 




E 

3 






















o 










O) 






















a 


o 




3 
















□ 


o 




A 




















o 


o 








13 

2 






















o 


o 


o 




t 




■ o o 


o 


o 


o 


o 


<b 


c 


o 




2 




















o 


o 










w 




8 




g 


E 


? 


i 


1 


8 


o 


c 






8 8 8 


8 


8 


8 


8 


8 


a 


o' 




w 








E 


E 


^ 




g 




o 
o 


o' 
o 






3^ 








O 


in 


C 




c 


a 


o 


in 


o 


o 




c 




P. in □ 


in 


O 


o 


o 


in 


c 


CN 




D) 






in 


O 


in 


o 




o 


in 


o 


CM 








< 




O 










^ 


in 


h~ 




w 


0) 


% 




o 1- rs 


CN 


CO 


■q- 


in 






tf* 


CD 


c 




O 




CS 


CN 


CO 




in 






to ffi 






X3 






M 


M 


y 


w 


y 


tfl 


tfl 


trt 


rt 




o 

E 




*- tA M 


m 


tfl 


V* 


tfl 


t« 


tfl 




C 

E 


in 




« 


« 


tfl 


to 


to 




to 


tfl 


to 


■g E 






o 










a 


a 


a 


c 


OJ 


(U 


OJ 


V 
























o 




w 


u 


a 


a 


a 


ai 


ffi 


o 












03 


"D 


TD 


■D 


■D 


"O 


■D 


T3 


TS 




























o 


oi 


T3 


T 


■o 


TD 


TD 


T3 


"□ 


■D 








<u 








T3 


C 


c 


c 


C 


c 


C 


C= 


C 




o 

























o 


X3 


c 


C 


c 


c 


C 


C 


c 


c 


3 O 












in 


o 




3 


3 


3 


D 


3 


3 


3 


Q 






in- § ^ ^ 






3 


3 


3 


3 


Q 






in 


c 

3 


3 


3 


3 


3 




3 




3 


O O 






CO 






w 


i 


8 


8 


8 


8 


8 


E 


8 8 


g 








g 




g 




g 






to 




8 


8 


8 


i 


8 




g 


8 8 










"? 





o 
o 


o 


O 


O 


O 


O 


O 


c 




o 


o 


^ 


£ o o c 






O 




O 




o 


o 


^ 


o 






O 


O 


O 


o 


O 




O 


O O 














o 


in 


o 


in 


o 


o 


o 


in' 


o 


o 


"D ° o in 


o 


in 


o 


t3 


o' 


in 


o 


o 


-o 




o 


in 


O 


in 


o 


o 


o 


in" 


o o 















in 






CM 




CO 


-c 


in 


h- 




CM 


c 


S m T- ■-- 


tN 


CN 


CO 


■q- 


in 


r- 




CN 


c 


c 


in 






CN 


CM 


CO 




in 




1- CM 










h- 


3 


M 


Vi 


M 


M 


M 


M 


M 


M 


w 


tfl 


w 


K 


a 


m 


m 


tfl 


tfl 


tfl 


w 


(fl 


t« 


(fl 


to 


w 


H 


3 


to 


to 


to 


tfl 


to 


to 


to 


to 


to 


to 


to 


1 



Basic Tables 2000 



77 



0) 

E 
o 
u 

c 

w 
w 

o 

O 

■D 

a> 

(0 

< 



0) 
N 

CO 

>« 

oT 

E 
o 
u 

c 

(0 
(0 

9 
O 

■o 

0) 

w 

3 
< 

o 

o> 
n 

*^ 
c 
a> 
u 

a> 

a. 
ra 

M 

re 

X 

re 



0) 

E 
o 
o 

c 

re 
o 



re 



O 
u 



re 
o 



c 



JO JO to p ^ 



m n CO r- 



(O OT m o OJ r>j 

CN ^ OT to CD (N 
^ OT CM IJI CM -^ 



JM CO 



P^ CM p CO UD tp 



i/loo^^^OTOrgr~ 

r^tMOTCMOT^tN^^ 

tooinmtomtDtD^ 
^-" tn" co" in' CN tn" ^' ^" o" 

JM^j-j-^JMOa* JM 



m CO 



T- 00 OD 

lO (o in 

m_ CN CO 

co' ri cm" 

00 ■<- in 

• m CD 
en 



^mco'q-'^T-oJOCN 
(or^cNcncgoTrcgT 
T^cDOinintDiococo 
oi" N-' co" en" in" eg if> i-' -r-" 

OJM.^^-pJMJMp- 



id 


in 


CN 


CO 
CO 


CM 


§ 



0»01CNCM00CDC0OOin 

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Basic Tables 2000 



81 



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V 

3 
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in CO <r> o T- oj^rouDOintDi^tD 

or^oicN-.- (Nio[^inr5CNOOyD 

in'*rcoT-'»- ooT-cDO^"cnt-o 

T-" co" co" r-" in to (D r-' ro" ■c o' o" in »-' 

1- CN'T-oa T-cDai(nCMifi(N'^ 



in 
in 


CO 


CM 

in 

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in 


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CN 


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CO 


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CO in CD CM 
CO ■^ CN ■*!■ 
CO ■•- h- CN 



r-cDcor-C7)cocnino 

CMCMCDCDCOCOCOCDt- 

Tr-co^Tcocor-d) 

h-" CD co" f*~' co' ■^" r-" CN CN 



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in 
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CD 
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in 

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co" CD" ■n-" ■»-' 



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cd' r-.' cd" in 

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■r- o '3- CO ■<- 

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82 



Individual Returns 2000 



f; 8" 



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j-4 r- f. 



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in tM* tN CD 00 i' 
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CM 



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rr <o 00 o CD 

1- ■v o in Tt 

in" o cm" co" fo" 

CD T- o m »- 

CM T CD 00 



CO 
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o o o o 



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o in o o 



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in o o o 



Basic Tables 2000 



83 






en h- o CN| in CM 
o ^ ^ »- m ^ 

CM to 03 ^ h- CD 



o en ■v (N 



a> o CM o 



CMCOCMCM m^comtp 

CDOO, OICM U}00(0i0 

in" tn 1-" ot" to" 



CM ■,- -r- r- 



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r^(*>tn(D(0(£)(D (0 

muimcooor^ w 

gV cm" cm" -r-' T~' ai ci 

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CM r^ 


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in 


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s 






1- 


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CO 


tf> 


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r^ 


m 


to 


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tn 


to 



^ oo ^ r- 

o> CM ^ in 

CO o> m to 

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to CD in in 

r«- (O r«. V 

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§ 




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CM 
CM 


cn 


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84 



Individual Returns 2000 






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Basic Tables 2000 



85 



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

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



Tax rate classes 



Classified by the highest marginal rate at which tax was computed 



Number of 
returns 



Adjusted 
gross income 



Modified taxable income 



At marginal rate 



Tax generated 



At marginal rate 



Income tax after credits 



As a percentage of 



Adjusted 
gross income 



Modified 
taxable income 



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 

396percent 

Form 8615 

Joint returns and returns 

of survivlna SDOuses 

All tax rates 

10 percent 

15 percent (Form 8814) 

ISpercent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39.6percent 

Form 8615 

Separate returns of 

married oersons 

All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39,6 percent 

Form 8615 

Returns of heads 

of households 

All tax rates 

10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39,6 percent 

Form 8615 

Returns of single persons 

All tax rates 

10 percent 

15 percent (Form 8814) 

ISpercent 

20 percent 

25 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39,6 percent 

Form 8615 



JH 



(2) 



J3L 



JfL 



JSL 



(7) 



(8) 



JSL 



105,254,144 

1.239,906 

22,171 

68,277,153 

1,396,709 

45,524 

67,436 

27,243,957 

3,924,396 

1,569,935 

921,356 

545,600 



45,034,053 

249,042 

15,488 

24,339.522 

763,883 

33,065 

46,186 

15,418,387 

2,186,116 

1,201,529 

780,834 



2,222,887 

10,502 

t 

1,253,060 

14,126 

t 

t 

744,741 

131,500 

40,680 

27,088 



12,421,206 

21,171 

t 

10,886,454 

63,396 

t 

t 

1,318.375 

72,268 

36,607 

15,699 



45,575,998 

959,191 

31,798,117 

555,304 

10,718 

21,249 

9,762,454 

1,534,511 

291,119 

97,735 

545,600 



6,255,479,877 

15,073,905 

-5,793 

1,895,800.696 

209,925,287 

8,556,124 

6,579,824 

2,060,878.797 

576,327.152 

428,868.704 

1,047,120,135 

5,355,047 



4,222,346,268 

7,834,768 

-80,007 

1,009,793,406 

147,277,143 

6,685,102 

4,882,635 

1,437,769,406 

384.715,030 

341,378,919 

882,089,865 



112,217,984 

234,093 

t 

25,937,731 

4,552,245 

t 

t 

33,705,330 

11,113,760 

5,904.480 

30,533,754 



419,598,692 

611,144 

t 

286.764,434 

6,758,325 

t 

t 

88,874,281 

10.905,732 

8,966,282 

16,487,405 



1,501,316,933 

7,393,900 

573,305.125 
51,337,574 
1.487.392 

1.687.351 

500.529,780 

169,592,630 

72,619.023 

118.009.111 

5,355,047 



4,544,454,724 

5,526,181 

25,701 

1.015.294.204 

163.406,083 

7,177.733 

5.131.252 

1.549.300.652 

471.862.727 

369.823,904 

951,976.119 

4,930,169 



3,134,788,665 

2.459.722 

18,313 

539.829,943 

114.464,382 

5,580,333 

3,730,227 

1,063,601,346 

310,417.271 

292,660,259 

802,026,869 



84,597,060 

62.085 

t 

14.285.802 

3.472.388 

t 

t 

25.121.386 

9.047.326 

5.114.458 

27,294.178 



232,841,988 

262,248 

t 

130,678,484 

5,324,537 

t 

t 

64,859,489 

8,903,594 

7,753,458 

14,919,586 



1,092,227,012 

2.742,125 

330,499.975 
40.144.776 
1,274,413 

1,391,371 

395,718,431 

143,494,536 

64.295.729 

107.735,486 

4.930,169 



2,102,758,318 

5.525.082 

25.701 

997.113,758 

112,559,841 

1,568,072 

307,623 

335.962.198 

81,876,009 

73,980.668 

489.420.352 

4.419,014 



1,354,243,588 

2.459.393 

18.313 

529.998,830 

80,779,303 

1,230,286 

140,333 

225,387.739 

47,391,519 

56,474.756 

410.363.116 



41,423.381 

61,968 

t 

14.167.041 

3,146,622 

t 

t 

6,675,671 

1,452,650 

1,038,055 

14,795318 



157,770,260 

262,248 

t 

129,665,571 

3,096,158 

t 

t 

13,590,857 

1,654,823 

1,503,681 

7,962,316 



549,321,089 

2,741,474 

323,282,316 

25,537.758 

224,544 

167,258 

90.307.931 

31.377,017 

14.964,176 

56.299,601 

4,419,014 



1,008,640,394 

552.754 

3.855 

151.410.696 

29,337.306 

1,425,500 

1.039,695 

297,985,907 

112,453,232 

99,754,259 

313,510,924 

1,166,267 



724,081,523 

246,008 

2,746 

80,503,973 

20.723.975 

1,105,390 

747,931 

205,272,347 

73,415,182 

78.299.222 

263.764.749 



19,980,020 

6,214 

t 

2,136,989 

672,663 

t 

t 

4,834,442 

2,152,749 

1,369,837 

8,764,230 



41,833,501 

26,224 

t 

19.554,008 

917,501 

t 

t 

11.991.756 

2.158,312 

2,116.755 

5,040.814 



222,745,350 

274,309 

49,215,726 

7,023,167 

252,125 

289,830 

75,887,361 

34,726,989 

17,968,445 

35.941.132 

1.166.267 



514,103,193 

552.508 

3.855 

149.567.064 

22,511,968 

392.018 

86.134 

94.069,415 

25,381,563 

26,633,040 

193,810,459 

1,095,169 



356,885,880 

245,939 

2,746 

79.499.825 

16,155,861 

307,572 

39,293 

63.108.567 

14.691,371 

20.330,912 

152,503,794 



11,334,247 

6,197 

t 

2,125,056 

629.324 

t 

t 

1.869,188 

450,322 

373,700 

5,858,946 



28,116,044 

26,225 

t 

19,449,836 

619,232 

t 

t 

3,805,440 

512,995 

541,325 

3,153,077 



117,767,024 

274,147 

48,492,347 

5,107,552 

56,136 

46,832 

25,286,221 

9,726,875 

5,387,103 

22,294,642 

1,095,169 



979,416,711 

513,415 

15,737 

129,924,012 

30.236.001 

1.451.686 

1.034.590 

291,538.275 

113.202,803 

100.178,224 

310,190,563 

1,131,405 



704,795,790 

232,047 

15,431 

67.981.795 

21.350.511 

1.123.625 

732.627 

199.471,734 

73,938.682 

78,597,888 

261,351,449 



19,522,511 

5,058 
t 

1.956.710 

717.567 

t 

t 

4.750.343 

2.162.154 

1,374.832 

8.499.924 



34,305,354 

20.875 

t 

12,479.049 

920,440 

t 

t 

11,613,958 

2,186,667 

2,120,426 

4,934,351 



220,793,057 

255,435 

47,506,459 

7,247,483 

254,820 

299,998 

75,692,240 

34,915,300 

18,085,079 

35,404.839 

1.131.405 



15.7 

3,2 
(X) 
6.9 
14.4 
17.0 
15,7 
14,1 
196 
23 4 
296 
21.1 



16.7 

30 

(X) 

6,7 

14,5 

16,8 

150 

13,9 

19,2 

23 

29,6 

(X) 



17.4 

22 

(X) 

7,5 

15,8 

(X) 

(X) 

14,1 

195 

23,3 

27,8 

(X) 



8.2 

3,4 

(X) 

4,4 

13,6 

(X) 

(X) 

13,1 

20,1 

23 6 

29 9 

(X) 

14.7 

35 
(X) 
8,3 
141 
17,1 
17.8 
15,1 
20,6 
24.9 
30.0 
21.1 



21.6 

9,3 
61,2 
12,8 
18,5 
20,2 
20,2 
18.8 
24.0 
27.1 
32.6 
22.9 



22.5 

9.4 
84.3 
12.6 
18.7 
20.1 
19.6 
18.8 
23.8 
26.9 
32.6 

(X) 



23.1 

8,1 

(X) 

13.7 

20.7 

(X) 

(X) 

18,9 

239 

26,9 

31,1 

(X) 



14.7 

8,0 

(X) 

9,5 

17.3 

(X) 

(X) 

17.9 

24.6 

27.3 

33,1 

(X) 

20.2 

9.3 
(X) 
14.4 
18.1 
20.0 
21.6 
19.1 
24.3 
28.1 
32.9 
22.9 



(X) Percentage not computed 

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

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

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



86 



Individual Returns 2000 



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

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





Number of 

returns with 

modified 

taxable 

income 


Taxable 
income 


~~ 








Tax generated at speafic rate 




Modified 
taxable 
income 


Tax 
ger^erated 
at all rates 


10 percent 


15 percent (from Form 8814) 


Size of adjusted gross income 


of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 
at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


ToUl 

Under $2 000 


10S.2M.144 

728,355 
772,689 
1.770.153 
2.168.907 
2.975.905 
2.920.227 
3,396.633 

3.977.962 
4.192.127 
4.287.589 
9,585.445 
8,235.563 
13,410,399 
10.376.331 

17,026.414 

8.585.345 

8.076.677 

2.132.745 

395.413 

99,333 

44,504 

66.651 

17,576 

11.201 


4,544,242,147 

403.500 
1.164.830 
2.271.887 
4.372,394 
7.419,540 
11.477.791 
16.198.328 

22.398.362 
28.494.359 
35.484,903 
108.031,449 
127.600.390 
289.468.391 
305.175.955 

724.730.198 
537.645,034 
821.705.724 
521.942.794 
239.349.218 
108.725.941 
69.595.617 
181.760.398 
109.905.445 
268.919,902 


4.S44,4S4,724 

407.564 
1,179.015 
2.272.602 
4.394.476 
7.422.399 
11.477.900 
16.201.206 

22.401.665 
28.497.321 
35.527.215 
108.030.830 
127.608.814 
289.490.599 
305.222.306 

724.735.063 
537.652.653 
821.745.446 
521.950.125 
239.364.402 
108.721.787 
69.593.141 
181.746.298 
109.903.190 
268.908.707 


1,0W,«40,394 

53.222 

175.650 

345.189 

660,409 

1,114.373 

1.701.847 

2.419.538 

3.341,833 
4.249,634 
5,293,477 
16,109,360 
19,046,013 
44.307.242 
49.596,589 

123.389.614 
103.922,256 
185.016.291 
144.638.780 
75,682.396 
35.307.670 
22.634.618 
58.561.043 
34.570.570 
76,502,781 


9,407,394 

495.906 
487.205 
310.026 
262.459 
289.120 
265,176 
220,331 

262.234 
300.435 
296,253 
743.700 
725.454 
1.284.217 
1.052.261 

1.771.573 

329.076 

220.585 

62.120 

15.148 

4.300 

2.392 

4.331 

1.606 

1.488 


40,421,905 

223.790 
519.790 
495.566 
496.403 
515.877 
621.594 
534.888 

648.534 
703,598 
888,463 
2.400.726 
2.453.723 
5.267.751 
4.704.327 

9.741,786 

3,903,098 

3,851,303 

1.479,381 

468,135 

140,267 

83,058 

158,555 

62,394 

58,900 


4,042,634 

22,417 
52,003 
49,563 
49,645 
51,610 
62,175 
53,510 

64.858 
70,375 
88.862 
240.108 
245,411 
526,821 
470,492 

974.250 

390,326 

385,138 

147,940 

46,814 

14,027 

8,306 

15,856 

6,239 

5,890 


348.381 

3,320 

•948 

•948 

•972 

•2,175 

•6 

•2,894 

•5,870 
•2,851 
•3,855 
•3,811 
•7,246 
12,679 
21,942 

50.681 

71,508 

94,179 

43,757 

11,025 

3,479 

1,261 

2,074 

500 

399 


276,017 

3.731 
•2,656 
•664 
•2.042 
•2.817 
•8 
•4.748 

•4.506 
•2.812 
•1.531 
•3.347 
•7.332 
10,395 
13,571 

33,931 

39,919 

87,084 

36.915 

10,548 

3,430 

1,257 

1,900 

493 

382 


41,412 

660 


S2 000 under $4 000 


•398 


$4 OOO under $6 000 


•100 


$6 000 under $8 000 


•306 


$8 000 under $1 000 


•422 


$10 000 under $12 000 


•1 


$12 000 under $14 000 


V12 


$1 4 000 under $16 000 


•676 


$16 000 under $18 000 .. .. 


•421 


$18 000 under $20 000 . .. 


•230 


$20 000 under $25 000 


•502 


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

$30 000 under $40 000 


•1.100 
1.559 


$40 000 under $50 000 


2.040 


$50 000 under $75.000 


5.092 


$75,000 under $100.000 


5.990 


$100 000 under $200 000 


13.062 


$200 000 under $500 000 


5.538 


$500 000 under $1 000 000 .. 


1.582 


$1,000,000 under $1,500.000 

$1,500,000 under $2,000,000 

$2,000,000 under $5,000.000 

$5,000,000 under $10,000,000 

$10,000,000 or more 


515 

189 

285 

74 

57 




Tax generated at specific rale 




15perc»nt 


20 percent 


25 percent 


Size of adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rata 


NumtMr 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(11) 


(12) 


(13) 


(14) 


(15) 


(15) 


(17) 


(18) 


(19) 


Total 


103,S30,6M 

317.249 
489.458 
1.643.144 
2.089.056 
2.877.806 
2.851.067 
3.346,703 

3.917,115 
4.138.983 
4.237.913 
9.492.816 
8,180.391 
13,338.616 
10,328,037 

16.976.572 

8.551.864 

8.030.519 

2.110.201 

385.925 

95.984 

42.587 

62.852 

16.083 

9.745 


2,272,eM,eOS 

144,708 
402.597 
1.473.950 
3.603.201 
6.641.863 
10.724,172 
15.480,792 

21,551.786 
27,703,296 
34,509,481 
105,430,869 
124,852,531 
274,917.058 
267,926.122 

591.182.597 
344.926.537 
329.507.563 
86.586.059 
15 821 060 


340,900,2«1 

21.706 

60.390 

221.093 

540.480 

996.279 

1.608.626 

2.322.119 

3.232.768 
4.155.494 
5.176.422 
15.814.630 
18.727.880 
41.237.559 
40,188.918 

88,677.390 
51,738.981 
49,426,134 
12,987.909 
2 373.159 


10.7S3,»75 

10.582 
382.093 
641.196 

2.306.784 
2.392.279 
3,334.007 
1.248.095 
261.412 


4»3,«69,412 

5.715 

613.258 

2,327.280 

11,492,030 
16,297,463 
52,569.839 
66.551.510 
45.856.808 


9a,793,8«7 

1.144 
122.651 
465,447 

2,298,388 
3.259.501 
10.513.983 
13.310.311 
9,171,360 


409,610 

■3,306 
■6,746 

46.117 
73.250 
149.502 
85.899 
25.631 


8,521,816 

•2,404 
•12,296 

174,942 

307.224 

1.909.338 

2,318,350 

1,392,909 


2,130,509 


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 


•601 


$40,000 under $50,000 


•3.075 


$50,000 under $75,000 


43.741 


$75 000 under $100 000 


76.817 


$100 000 under $200,000 


477.357 


$200,000 under $500,000 


579.597 


$500,000 under $1 000.000 


348.231 


$1,000,000 under $1,500.000 

$1,500,000 under $2.000.000 

$2,000,000 under $5.000.000 

$5,000,000 under $10.000.000 

$10,000,000 or more 


3.928,136 

1.742.39C 

2.561.085 

653.74C 

397.01C 




589.2 

261.3, 

384.1 

98.01 

59.5 


20 
59 

33 
31 
S2 


70." 
32.e 

so.e 

13.< 
9.' 


87 

>01 
.75 

m 

71 


26.32C 
19.074 
59.08« 
43.01S 
150.754 


,918 
.128 
.573 
.565 
.326 


5264,183 
3,814,826 

11,817,315 
8,603.913 

30,150,865 




6,942 
3,615 
5,660 
1,637 
1,305 




489,534 
357,612 
733.158 
330.336 
493.714 




122,384 
89.403 

183.290 
82.584 

123,429 



Footnotos at end of table 



Basic Tables 2000 



87 



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



Income-Continued 

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





Tax generated at specific rate 




28 percent (capital gains) 


28 percent 


31 percent 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 


Tax 


Number 


Income 


Tax 




of 


taxed 


generated 


of 


taxed 


generated 


of 


taxed 


generated 




returns 


at rate 


at rate 


returns 


at rate 


at rate 


returns 


at rate 


at rate 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 


104,922 


1.951,428 


546,403 


33,728,994 


816,986,775 


228 756 297 


6 415 727 


223,573,114 


69,307,665 


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 




















$1 6 000 under $1 8 000 




















$18,000 under $20,000 








•948 


•1,343 


•376 








$20,000 under $25,000 








•3.014 


•318 


•89 








$25,000 under $30,000 








52.786 


55,189 


15 453 








$30,000 under $40,000 








2.777.734 


8,408,602 


2,354,409 








$40 000 under $50 000 


•4.106 


•10.715 


•3 001 


3 497 469 


30 146 971 


8 441 152 








$50,000 under $75,000 


18.224 


67,461 


18,889 


8.963,640 


111,271,913 


31,156,136 


138 899 


491 861 


152 477 


$75 000 under $100 000 


29 127 


42 068 


11 779 


7 964 426 


163 944 285 


45 904 400 


776.385 
2 972 810 


8,088,873 
78 243 582 


2 507 551 


$100,000 under $200,000 


35 025 


189 920 


53 180 


7 803 232 


350 400 050 


98 112 014 


24.255,510 

32.316,064 

6,293.141 


$200 000 under $500 000 


12 898 


84 464 


23 650 


2 063 654 


117 990 535 


33 037 350 


1,943.310 
365.641 


104,245,368 
20,300,456 


$500,000 under $1,000,000 


2.417 


157,131 


43,997 


378,208 


21.866.020 


6.122,486 


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


975 


147.151 


41 ,202 


94,445 


5.439,205 


1.522,977 


91.660 


5,107,435 


1.583.305 


$1,500,000 under $2,000,000 


507 


117.935 


33,022 


41,854 


2,419,893 


677,570 


40.868 


2,277,210 


705.935 


$2,000,000 under $5,000,000 


825 


401.380 


112,386 


62,046 


3.569.923 


999,578 


60.844 


3,403,585 


1.055.111 


$5,000,000 under $1 0,000,000 


402 


292.246 


81,829 


15,897 


915.967 


256,471 


15.736 


881,384 


273.229 


$10,000,000 or more 


415 


440.957 


123,468 


9,642 


556.561 


155,837 


9,575 


533,360 


165,342 










Taxg 


enerated at specif 


crate 










36 percent 


39 6 percent 


Form 8615 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 


Tax 


Number 


Income 


Tax 




of 


taxed 


generated 


of 


taxed 


generated 


of 


taxed 


generated 




returns 


at rate 


at rate 


returns 


at rate 


at rate 


returns 


at rate 


at rate 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


Total 


2 491 332 


192 234 038 


69 204 254 


921,396 


489,432,594 


193,815,307 


545,600 

98,141 
169.980 
87 406 


4,419,014 

35,335 
253 969 


1,095,169 

8,484 
62 775 


Under $2 000 








$2,000 under $4,000 














$4 000 under $6 000 














302,423 
292,831 
261 843 


74 364 


$6,000 under $8 000 














56,276 
36 754 


69,919 
65,968 
30,938 
43,087 

43 416 


$8,000 under $10,000 














$10 000 under $12 000 














13,781 
15 293 


132 126 


$12 000 under $14 000 














1 80 777 


$14 000 under $16 000 














14 544 


1 96 839 


$16,000 under $18,000 




- 


. 


- 


- 


- 


•5.809 


•87.615 


•23,185 


$18,000 under $20,000 




_ 


_ 




_ 


_ 


•7,653 
9 517 


•126 396 


•27,507 
53 882 


$20,000 under $25,000 














1 95 570 


$25,000 under $30.000 














•9.602 


•234 324 


•54 916 


$30,000 under $40,000 




- 


- 




. 


. 


•8.501 


•271.131 


•63.391 


$40,000 under $50.000 




- 


- 


- 


- 


- 


•1.850 


•81.024 


•22.023 


$50,000 under $75.000 














•5 485 


•278 542 


•61 692 


$75,000 under $100 000 


•5119 


•10 199 


•3 672 








•1 341 


•92 988 


•21,957 
V3,198 
•50,819 


$100,000 under $200,000 


272,307 


4 653 272 


1 675 178 


4 679 


75 378 


29 850 


•2 330 


•258 1 1 5 


$200,000 under $500 000 


1 651 429 


117 527 494 


42 309 898 


396 962 


24 923 176 


9 869 578 


•722 


•206,873 


$500,000 under $1 000 000 . . 


349 945 


43 422 096 


15 631 955 


319 895 


89 858 525 


35,583,976 
22,155,242 


•358 


$1,000,000 under $1.500,000 


88,666 


11,059,178 


3,981,304 


82,674 


55.947,581 


122 


138,952 


33,306 


$1,500,000 under $2.000.000 


39,689 


4,976,846 


1.791.665 


37,300 


38,465,304 


15,232,260 


•49 


V7,509 


•20,082 


$2,000,000 under $5.000,000 


59,219 


7,436,438 


2,677,118 


55,848 


104,219,312 


41,270.848 


64 


174.386 


45,090 


$5,000,000 under $10,000,000 


15,477 


1,950,950 


702,342 


14.806 


61,706,343 


24,435,712 


•13 


•89.775 


•30,116 


$10,000,000 or more 


9,480 


1,197,564 


431,123 


9.232 


114,236,974 


45.237,842 


•9 


•238.958 


•49.376 



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



88 



Individual Returns 2000 



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

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







All returns 


Joint retums and surviving spouses 


Tax rate classes 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 


Number 

of 
retums 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


All tax rates 


105,254,144 

9.407,394 

348,381 

103.530.686 

10,753.975 

409.610 

104.922 

33.728,994 

6,415,727 

2,491,332 

921,396 

545.600 


4,544,454,721 

40,421.905 

276.017 

2.272.668.608 

493,969.412 

8,521.816 

1,951.428 

816,986.775 

223,573,114 

192,234,038 

489.432.594 

4.419.014 


1,008,633,322 

4,042,191 

41,412 

340.900.291 

98.793.882 

2,130.454 

546.400 

228,756,297 

69,307,665 

69,204.254 

193,815.307 

1.095.159 


45,034,053 

4,162.759 

305,543 

44.699,014 

7.064.845 

288,846 

74.780 

19.633.052 

4,168.479 

1,982.363 

780.834 


3,134,788,664 

22,297.615 

248.795 

1,415,664,794 

376,788,720 
6,905,034 
1,436.165 
588,109,185 
157.412,666 
155.562,574 
410.363.116 




724,077,757 




2,229,762 


15 percent (Form 8814) 


37.328 




212,349,719 


20 percent 


75,357,744 




1,726.259 


28 percent (capital gains). 
28 percent 




402,126 




164,670,572 




48,797,926 




56.002.527 




162.503,794 


Form 8615 






Separate returns of married persons 


Returns of heads of households 


Returns of single persons 


Tax rate classes 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rale 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 




2,222.887 


84,597,060 


19,979,927 

33,327 

244 

5.257,128 

2.801.142 
60.069 
26.882 

3.916.453 

1.033.297 
992.439 

5,858.946 


12,421,206 

458,314 

36,335 

12,389,708 

281,163 

6,179 

68 

1,442.949 

124.573 

52.305 

15.699 


232,841,987 


41,833,044 

196.614 

3,599 

27,286.964 

1.780.377 
34.397 
3,720 
6,609.347 
1,425,068 
1,339,881 
3,153,077 


45,575,998 


1,092,227,006 


222,742,594 


10 percent 

15 percent (Form 8814) 

15 percent 

20 percent 
25 percent 
28 percent (capital gams) 

28 percent 

31 percent 

36 percent 

39 6 percent 

Form 8615 


2. 


72,162 

4,147 

208.448 

155,730 

4.298 

262 

944.010 

199.269 

67.768 

27.088 


333.27; 

1.63C 

35.047.52; 

14.005.70 

240.27f 

96.00 

13.987.33 

3.333.21 

2.756.77 

14.795.31 


i 

) 
? 

S 
5 

1 

J 

1 

5 

3 


1,966,137 

23,982 

181,913.095 

8.901.886 

137.587 

13.285 

23.604,812 

4.596,995 

3.721.892 

7.962.316 




4.714.159 

2.355 

44,233,515 

3.251.237 

110.287 

29.812 

11.708.983 

1.923.407 

388.895 

97.776 

545.600 


15.824.879 

1.610 

640.043.196 

94.273.096 

1.238.919 

405.971 

191.285.445 

58.230.236 

30.192.797 

56.311.843 

4.419.014 


1.582.488 

242 

96.006.479 

18.854.619 

309.730 

113.672 

53.559.925 

18.051.373 

10.859.407 

22,299.490 

1,095.159 



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 2000 to 
reflect changes in the law. 

Additional Cliild Tax Credit A 

(line 62, 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. 
Also tax from recapture of an education credit 
was 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; 

89 



90 



Individual Returns 2000 



• Net gain from the sale of business 
property; 

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

• Rents and royalties; 

• Distributive share of partnership or S 
corporation net income; 

• Net income from an estate or trust; 

• Unemployment compensation; 

• Taxable amounts of social security and 
railroad retirement (Tier 1 ) payments; 

• Prizes, awards, and gambling winnings; 

• Jury duty fees; 

• Amounts received that were claimed as a 
deduction or credit in a prior year; and 

• Bartering income; 

• Alaska permanent fund dividends; 

• Qualified state tuition program earnings. 
Some reported income was fully or partially 

excluded from total income for 2000. 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-fiael 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 48, Form 1040) 

This nonrefundable credit (reported on Form 
8839) was available to taxpayers who paid 
qualified adoption expenses in 2000, or for 
qualified expenses paid in 1999 in connection 
with adoption of domestic children, for an 
adoption that was final in or before 2000. 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 55, 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 



Explanation of Terms 



91 



either increased the balance due amount or 
reduced the amount of the overpayment. 

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 52, 53, 54, 56, 57 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 fi-om recapture of 
education credits. This differs slightly fi-om the 
"other taxes" portion of the Form 1040 itself, 
which included the taxes listed above plus the 
advance earned income credit payments, 
received. Another item not included in all other 
taxes but instead is 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 A 

(line 41, 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 fi-om 
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 $1 12,500 
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 43, Form 1040) to 
arrive at the alternative minimum tax. 

Starting in Tax Year 2000, credits (such as 
the child tax credit, child care credit, etc.) could 
be taken against the AMT. 

Basic Standard Deduction 

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



92 



Individual Returns 2000 



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 
Summer 2002 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 

(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 44, Form 1040) 

This credit could be claimed by taxpayers 
who, while employed or looking for work, 
incurred expenses for the care of dependent 
children under age 13, or disabled dependents of 
any age. Qualified expenses included those for 
services performed within the home by non- 
dependent baby-sitters, maids, or cooks. 
Expenditures paid for the care of children under 
the age 13 or any other qualified individuals for 
out-of-home, non-institutional care qualified for 
the child care credit. If the taxpayer omitted or 
used an invalid Social Security number or 
employer identification number (EIN) for the 
child care provider, the IRS had the authority to 
use mathematical error procedures to change the 
child care credit. 

The maximum amount of care-related 
expenses on which the credit could be based with 
one qualifying child or dependent, was the 
smaller of earned income or $2,400; with more 
than one dependent the credit was based on the 



Explanation of Terms 



93 



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 

(line 47, 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 62, 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 
contributions of $250 or more, a written 
acknowledgment from the qualified recipient 
organization was required. 

Credit for Federal Tax on Gasoline 
and Special Fuels 

(line 64b, Form 1040) 

This credit (claimed on Form 4136) was 
allowed for federal excise taxes paid on gasoline 
and special fuels, such as gasohol and diesel fuel, 
provided the fuel was used for certain purposes 
(such as farm or non-highway use in a trade or 
business), bought at a price that included the tax, 
and a refund of the tax was not requested or 
received. The credit could reduce unpaid total tax 
liability or could be refunded. A one-time 
refundable credit was allowed to the original 
purchaser of a new, qualified diesel-powered 
highway vehicle. The credit was $102 for a car 
and $198 for a light truck or van. 

Credit for the Elderly or Disabled 

(line 45, 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 



94 



Individual Returns 2000 



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 fi-om 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 64a, 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 2001 Estimated Tax 

(line 68, Form 1040) 

This amount was the part of the overpayment 
of 2000 tax which taxpayers specifically 
requested to be credited to their estimated tax for 
2001. (See also "Overpayment" and "Estimated 
Tax Payments.") 



Deduction of Self-Employment 
Tax 

(line 27, From 1040) 

If a taxpayer had income from self- 
employment and owed self-employment tax, one- 
half of that tax was deductible for income tax 
purposes. The amount was subtracted as an 
adjustment to total income in the calculation of 
AGI. (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 60a, Form 1040) 

The earned income credit (EIC) for 2000 was 
a maximum of $2,353 for one qualifying child, 
$3,888 for two or more qualifying children, and 
$353 for taxpayers with no qualifying children. 
To be eligible for the credit with children, the 
taxpayers must have had a qualifying child living 
with them for more than half the year and have 
had earned income and modified adjusted gross 
income each less than $27,413 ($31,152 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 $10,380 and they (or their 
spouse) must have been at least 25 years of age 
and less than 65 years old. The credit was 



Explanation of Terms 



95 



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 
$2,400 were not eligible to receive the EIC. 
Investment income included interest income 
(taxable and tax-exempt), dividend income, plus 
interest and dividend income from Form 8814, 
and capital gain net income. As in previous 
years, taxpayers could not take the credit if their 
filing status was married filing separately, or if 
they claimed the foreign-earned income 
exclusion. 

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

Earned Income Credit, Refundable 
Portion 

See "Earned Income Credit." 

Earned Income Credit Used to 
Offset Income Tax Before Credits 

See "Earned Income Credit." 



Earned Income Credit 
Offset Other Taxes 

See "Earned Income Credit." 



Used to 



Education Credits 

(line 46, 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 student made a 
tax-free withdrawal fi-om 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 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.") 



96 



Individual Returns 2000 



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 
identified for the statistics. A loss from an estate 
or trust was allocated to the beneficiary only 
upon settlement or termination of an estate or 
trust and was limited by the "passive loss" rules. 

The columns labeled "net income" and "net 
loss" represent the sum of all income and losses 
reported from all estates or trusts, i.e., the net 
amount computed on a retum-by-retum basis. 

Estimated Tax Payments 

(line 59, Form 1040) 

This figure represents the total of the tax 
payments made for 2000 using Form 1040-ES, 
and any overpayment from the taxpayer's 1999 
return that was applied to the 2000 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 2000, and they expected 
withholding and credits to be less than the 
smaller of (a) 90 percent of the tax shown on 



Form 1040 for 2000, or (b) 100 percent of the tax 
shown on Form 1040 for 1999. 

Excess Social Security Taxes 
Withheld A 

(line 61, Form 1040) 

If a taxpayer earned more than $76,200 
($72,600 for 1999) in total wages from two or 
more employers in 2000, 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 
$2,800 deduction was allowed for each 
exemption claimed if adjusted gross income was 
less than $96,700. In general, an exemption was 
allowed for each taxpayer and dependent shown 
on a return. If an individual who could be 
claimed as a dependent by another taxpayer also 
filed his or her own return, that individual could 
not claim his or her own exemption. 

With few exceptions, an individual had to 
meet five requirements to qualify as a dependent 
for 2000: 

1 ) The individual received more than half of 
his or her support for 2000 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; 



Explanation of Terms 



97 



5) The individual's gross income was less 
than $2,800. 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 $128,950 and 
was completed at $251,450; for married persons 
filing jointly and surviving spouses, the phaseout 
began at $193,400 and was completed at 
$315,900; for heads of household, the phaseout 
began at $161,150 and was completed at 
$283,650; and for married persons filing 
separately, the phaseout began at $96,700 and 
was completed at $157,950. 

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. (See also 
"Total Rent and Royalty Income or Loss.") 

Filing Status 

See "Marital Filing Status." 

Foreign-Earned Income ExclusionA 

(included in line 21, Form 1040) 

Qualified taxpayers could exclude from total 
income a certain amount of their foreign-earned 
income and employer-provided foreign housing 
expenses if their home, for tax purposes, was in a 
foreign country. 

Qualifying individuals were limited to the 
lesser of a $76,000 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. (See also "Other Income.") 

Foreign Housing Deduction 

(included in the total on line 32, Form 1040) 

Qualified taxpayers who had foreign housing 
expenses that were not provided by their 
employer were eligible to deduct these expenses 
from total income. This deduction together with 
the foreign-earned income exclusion was limited 
to the total amount of foreign-earned income for 
2000. 

Foreign Tax Credit 

(line 43, Form 1040) 

Individuals who paid income or excess profit 
taxes to a foreign country or U.S. possession 



98 



Individual Returns 2000 



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 2000 could be carried back 
2 years and then forward 5 years. 

Forms 1040, 1040A, and 1040EZ A 

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 
Telefile (Form 1040EZ's where all information is 
filed by telephone), and electronic filing. For 
Tax Year 2000, 1040PC was no longer 
considered an IRS form type. These were returns 
that were generated by IRS-approved software on 
a personal computer, were classified by the IRS. 

Returns of all of these types were included in 
the population of returns subjected to sampling, 
and were classified by the guidelines for filing a 
standard form (i.e., Forms 1040, 1040A and 
1040EZ), discussed below. For example, if a 
return was filed electronically that could have 
been a Form 1040EZ had it been filed on paper, 
it would have been considered a Form 1 040EZ in 
the statistics. All Telefile returns were 
considered to have been Form 1040EZ for these 
statistics. 

The forms represented different levels of 
complexity in regard to the information reported. 
The Forms 1040A and 1040EZ, for instance, 
could only be used if an individual's taxable 
income was less than $50,000, his 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 
1 040A or 1 040EZ, used certain tax provisions, or 
had certain tax credits not on Form 1040 A or 



1040EZ. (These forms can be found in Secfion 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" and "Other Income.") 

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 49a, Form 1040) 

The general business credit consisted of the 
investment credit, the work opportunity credit, 
the welfare-to-work credit, the alcohol fuel 
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 



Explanation of Terms 



99 



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 56, Form 1040) 

Taxpayers paying domestic employees more 
than $1,200 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 5 1 minus part or all of line 60a, Form 1 040) 

To arrive at income tax after credits, 
taxpayers deducted total credits (line 50, Form 
1040) from income tax before credits (line 42, 
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 A 

(line 42, 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 fi-om Form 4972 (line 40b). 
Starting with Tax Year 2000, this also included 
alternative minimum tax. 
(See also "Tax Generated.") 



Income Tax Withheld 

(line 58, Form 1040) 

Income tax withheld included amounts 
deducted from salaries, wages, and tips, as 
reported on Form W-2; deducted from pensions, 
annuities, and certain gambling winnings as 
reported on Forms 1099-R and W-2G; and 
withheld from total distributions of profit- 
sharing, retirement plans, and individual 
retirement accounts, as reported on Form 1099- 
R. 

In some cases, a backup withholding rate of 
31 percent was required for interest, dividend, 
and royalty payments which, generally, were not 
subject to withholding. 

Individual Retirement Arrangement 
Deductible Payments 

(lines 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 
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 $62,000 
for married persons filing jointly and surviving 
spouses; between $31,000 and $42,000 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 



100 



Individual Returns 2000 



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 I5b, 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 2000 were: (1) if a taxpayer took out 
a mortgage before October 13, 1987, secured by 
the taxpayer's main or second home, all the 
interest was deductible, (2) if the taxpayer's 
mortgage was after October 13, 1987, and the 
funds were used to buy, build, or improve that 
home, all interest could be deducted if the total of 
all mortgages on the property was $1 million or 
less ($500,000 if married filing separately), and 
(3) taxpayers could deduct all of the interest on 
an additional $100,000 ($50,000 if married filing 
separately) of mortgages on their main or second 
home other than to buy, build, or improve that 
home. 

Generally, investment interest (interest paid 
on money borrowed that is allocable to property 
held for investment) was fully deductible up to 
the amount of net investment income. Beginning 
in 1993, the net investment income that was to be 
compared to investment interest could not 
include any net capital gains taxed on the capital 
gain tax rates. Interest relating to business, 
royalty, and rental income was deducted directly 
from these items and was not reflected in the 
interest paid statistics. 

Interest Received 

See "Taxable Interest Received." 

Interest, Tax-Exempt 

See "Tax-Exempt Interest." 

Investment Interest Expense 
Deduction 

(line 13, Schedule A) 

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

Itemized Deductions 

See "Total Itemized Deductions" and specific 
itemized deductions. 



Explanation of Terms 



101 



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 status classifications 
were: 

(1) returns of single persons (not heads of 
household or surviving spouses); 

(2) joint returns of married persons; 

(3) separate returns of married persons; 

(4) returns of heads of household; and 

(5) returns of surviving spouses. 

Marital filing status was usually determined 
as of the last day of the tax year. The exception 
was that if one's spouse died during the tax year, 
the survivor was considered married for the 
entire year. If a taxpayer was divorced during the 
tax year and did not remarry, the taxpayer was 
considered to be unmarried for the entire year. 
Surviving spouse status could only be used by 
those taxpayers whose spouse died in 1998 or 
1999, and had a qualifying dependent. 

Medical and Dental Expenses 
Deduction 

(lines 1-4, Schedule A) 

Qualified medical expenses included 
nonreimbursed payments made for the diagnosis, 
treatment, or prevention of disease or for medical 
or dental insurance. However, taxpayers who 
took the self-employed health insurance 
adjustment had to reduce their total premium 
deduction by the amount of the adjustment (see 
"Self-Employed Health Insurance"). In general, 
medical and dental expenses could be claimed as 
an itemized deduction to the extent that they 
exceeded 7.5 percent of adjusted gross income. 
Amounts paid for medicine and drugs were 
deductible only if they were 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.") 



102 



Individual Returns 2000 



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 $1,527.50 ($3,487.50 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 49c, Form 1040) 

A minimum tax credit could be taken for 
2000 by certain taxpayers who paid alternative 
minimum tax for 1999 or prior years. If all of the 
minimum tax credit (claimed on Form 8801) 
could not be used for 2000, the excess could be 
carried forward to later years. 

Miscellaneous Deductions Other 
Than Gambling 

(included in line 27, Schedule A) 

Other fully deductible expenses included 
such items as impairment-related work expenses 
for disabled persons, and amortizable bonds. (See 
also "Miscellaneous Itemized Deductions" and 
"Total Itemized Deductions.") 

Miscellaneous Deductions Subject 
to 2% AGI Limitation 

(lines 20-26, Schedule A) 

See "Limited Miscellaneous Deductions" and 
"Miscellaneous Itemized Deductions." 



Miscellaneous Itemized Deductions 

(lines 20-27, Schedule A) 

Miscellaneous itemized deductions were 
divided into two types. The first, such as 
employee business expenses, included those 
items that were limited to the amount that 
exceeded 2 percent of adjusted gross income, 
while the expenses of the other types, such as 
gambling losses not in excess of gambling 
winnings, were fully deductible. (See also 
"Gambling Loss Deduction," "Limited 
Miscellaneous Deductions," and "Miscellaneous 
Deductions Other Than Gambling.") 

Modified Taxable Income 

"Modified taxable income" is the term used 
to describe "income subject to tax," the actual 
base on which tax is computed for the statistics 
in Tables 3.4 , 3.5, and 3.6. For most taxpayers 
filing current year returns, modified taxable 
income is identical to "taxable income." For 
those returns with a Form 8814, Parents' 
Election To Report Child's Interest and 
Dividends attached, modified taxable income 
includes the sum of all children's interest and 
dividend income taxed at a 15 percent rate, as 
well as the parent's taxable income. 

For prior year returns included in the 2000 
statistics, a modified taxable income was 
calculated by using the tax rate schedule for 2000 
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 



Explanation of Terms 



103 



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 49d, Form 1040) 

This nonrefiindable 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." 

Other Income 

(line 21, Form 1040) 

Included in other income were items such as 
prizes, awards, recoveries of bad debts, 
reimbursements for medical expenses, real estate 
taxes, or home mortgage interest 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, jury duty fees, 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 1999) were 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. 



104 



Individual Returns 2000 



Other Payments 

(line 64, Form 1040) 

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

Other Tax Credits 

(included in lines 49d, 50, 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 66, 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 2001 
Estimated Tax" and "Refund.") 

Overpayment Refunded 

(line 67a, 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 1 4 on January 1 , 200 1 ; 

• had income only from interest and 
dividends including Alaska permanent fund 
dividends and capital gain distributions; 

• had gross income for 2000 that was more 
than $700 but less than $7,000; 

• had no estimated tax payments for 2000; 

• did not have any overpayment of tax 
shown on his or her 1998 return applied to 

the 1999 return; and 

• had no Federal income tax withheld from 
his or her income (backup withholding). 

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

Partnership and S Corporation Net 
Income or Loss 

(line 31, Schedule E) 

Partnerships and S Corporations (formerly 
Subchapter S Corporations) are not taxable 
entities; therefore, tax on their net profit or loss 
was levied, in general, directly on the members 
of the partnership or shareholders of the S 
Corporation. The profit or loss shown in the 
statistics was the taxpayer's share of the ordinary 
gain or loss of the enterprise, and certain 
payments made to the taxpayer for the use of 
capital or, for partnership, as salary. Net long- 
term capital gains received from partnerships and 
S Corporations were reported on Schedule D. 

If a return showed net income from one 
partnership or S Corporation and a net loss from 
another, the two were added together, and the 
return was tabulated by the net amount of income 
or loss in the appropriate column. Beginning in 
1987, net income and net loss were reported 
separately for passive and non-passive 
partnership and S corporation activities. Passive 
losses were limited under new rules to the 
amount that could offset passive income. 



Explanation of Terms 



105 



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 63, Form 1040) 

This payment was made when the taxpayer 
filed Form 4868, Application for Automatic 
Extension of Time to File U.S. Individual Income 
Tax Return, or Form 2688, Application for 
Additional Extension of Time to File. The 
extension granted the taxpayer an additional 
period of time to file a tax return, but did not 
extend the time for the payment of the expected 
tax. Full payment of any tax due had to be made 
with the application for extension. 

Payments to a Keogh Plan 

(line 29, Form 1040) 

Self-employed individuals were allowed to 
contribute to a Keogh retirement plan or a 
simplified employment pension plan for 
themselves and to deduct all or part of such 
contributions in computing adjusted gross 
income. The amount which could be deducted 
was based on net earnings from self- 
employment. 

Penalty on Early Withdrawal of 
Savings 

(line 30, Form 1040) 

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



Penalty Tax on Qualified 
Retirement Plans 

(line 54, 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 1 percent of the premature distribution. 
Any taxpayer who failed to withdraw the 
minimum required distribution after reaching age 
70-1/2 had to pay a 50 percent excise tax on the 
excess accumulation. Contributions to the 
retirement plans in excess of the legal limitation 
for the year (the lesser of $2,000 or the 
taxpayer's compensation for the year) were 
subject to an excise tax equal to 6 percent of the 
excess contribution. 

Pensions and Annuities 

(lines 16a, 16b, Form 1040) 

Generally, pensions are periodic income 
received after retirement for past services with an 
employer, while armuities are income payable at 
stated intervals after payment of a specific 
premium. A taxpayer could acquire a pension or 
annuity either by purchase from a commercial 
organization (usually life insurance, endowment, 
or annuity contracts) or under a plan or contract 
connected with the taxpayer's employment. 
Those pensions or annuities obtained in 
connection with employment could be purchased 
entirely by the taxpayer or could be financed in 
part (a contributory plan) or in whole (a non- 
contributory plan) by contributions of the 
employer. 

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



106 



Individual Returns 2000 



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 annual tax based on 
value alone. (See also "Taxes Paid Deduction.") 

Predetermined Estimated Tax 
Penalty 

(line 70, Form 1040) 

If a return showed taxes of $1,000 or more 
owed on line 68 (tax due at time of filing) and 
this amount was more than 1 percent of the total 
tax, the taxpayer could owe a penalty, unless tax 
payments in the current year equaled or exceeded 
prior-year tax liability (provided prior-year 
liability was greater than zero). Also, taxpayers 
could owe a penalty if they underpaid their 2000 
estimated tax liability for any payment period. 
Form 22 1 was used to determine the amount of 
a penalty, if any. 

For this report, the predetermined estimated 
tax penalty includes only the amount calculated 
by the taxpayer when the return was initially 
filed. 

Real Estate Taxes 

(line 6, Schedule A) 

This amount included taxes paid on real 
estate that was owned and not used for business 
by the taxpayer. The real estate taxes could only 
be used as a deduction if the taxes were based on 
the assessed value of the property. Also, the 
assessment had to be made uniformly on property 
throughout the community, and the proceeds had 
to be used for general community or 



governmental purposes. (See also "Taxes Paid 
Deductions"). 

Recapture Taxes 

(included in line 57, Form 1040) 

See "Tax from Recomputing Prior Year 
Investment Credit." 

Refund 

(line 67a, Form 1040) 

A refund of tax included all overpayment of 
income taxes not applied by the taxpayer as a 
credit to the next year's estimated tax. (See also 
"Overpayment.") 

Refund Credited to Next Year 

(line 68, Form 1040) 

See "Credit to 2001 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 

(lines 24, Schedule E) 

This amount was the combination of rent 
income and royalty income. It is possible for a 
taxpayer to have both rent and royalty income 
and losses. 

Rent and Royalty Net Loss 

(lines 25, Schedule E) 

This amount was the combination of rent 
losses and royalty losses. This amount did not 



Explanation of Terms 



107 



include passive losses that were not deductible, 
but included carryovers of previous years' passive 
losses. It is possible for a taxpayer to have both 
rent and royalty income and 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 AGI.") 

Roth IRA 

(lines 14a-27, 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 
limit for Roth IRA's was reduced by all 
contributions (other than employer contributions) 
to traditional IRA's for the taxable year. The 
eligibility for Roth IRA's was phased out for 
joint filers with modified AGI between $150,000 
and $160,000, married taxpayers filing separately 
and living with their spouses with modified AGI 
between $0 and $10,000, and all other filers 
(single, head of household, and married filing 
separately and not living with their spouse at any 
time during the year) with modified AGI between 
$95,000 and $110,000. Contributions to Roth 
IRA's could be made after the taxpayer reached 
the age of TO'/?. Also, the minimum distribufion 
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.") 

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?, Form 1040) 

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



108 



Individual Returns 2000 



• 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 
furniture, automobiles, and stocks and bonds. 
Most assets used for business activities were 
specifically excluded from treatment as capital 
assets. (See also "Sales of Property Other Than 
Capital Assets, Net Gain or Loss.") 

The following concepts are used in the 
computation of net capital gain or loss for this 
report: 

Long-term or short-term: If the holding 
period was one year or less, the asset was 
considered short-term; otherwise, it was 



considered long-term. All capital gain 

distributions were considered long-term. 

Net capital gain: If the combination of net 
short-term gain or loss and net long-term gain or 
loss resulted in a positive amount, the taxpayer 
had a net capital gain. The full amount of this 
gain, whether short-term or long-term was 
included in adjusted gross income. 

Net capital loss: If the combination of net 
short-term gain or loss and net long-term gain or 
loss resulted in a negative amount, the taxpayer 
showed a net capital loss. The amount of net 
capital loss to be included in adjusted gross 
income was limited to the smaller of the actual 
net capital loss or $3,000 ($1,500 for married 
persons filing separately). Any excess capital 
losses over the $3,000 limit could be carried over 
to subsequent tax years ("long-term loss 
carryover" and "short-term 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." 



Explanation of Terms 



109 



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 

(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 52, Form 1040) 

The ceiling for social security tax on taxable 
self-employment income for 2000 was $76,200 
($72,600 for 1999). 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." 

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. 



110 



Individual Returns 2000 



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 required to show the 
total benefits on their income tax returns. 

Social Security and IVIedicare Tax 
on Tip Income 

(line 53, 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 2000, 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 $1,100 based on 
filing status. Both the basic and additional 
standard deductions were determined by marital 
filing status, as shown below. 

Single 

Basic deduction of $4,400; 

Each taxpayer 65 or over or blind was 

allowed an additional $1,100 deduction each 

for age and blindness. 

Married filing Jointly or surviving spouses 



Basic deduction of $7,350; 

Each taxpayer 65 or over or blind was 

allowed an additional $850 deduction each 

for age and blindness. 

Married, filing separately 

Basic deduction of $3,675; 

Each taxpayer 65 or over or blind was 

allowed an additional $850 deduction each 

for age and blindness. 

Head of Household 

Basic deduction of $6,450; 

Each taxpayer 65 or over or blind was 

allowed an additional $1,100 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 2000 that 
was paid or deducted before 2000, 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 2000; had paid state and local 
income taxes directly during 2000 for a prior 



Explanation of Terms 



111 



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 2000, 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) 

For 2000, eligible taxpayers were allowed to 
deduct up to $2,000 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 69, 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 57, Form 1040) 

The investment tax credit provisions of the 
law included a recapture rule which required 
taxpayers to pay back some or all of any 
investment credit previously taken on property 
disposed of before the end of the useful life 
claimed in computing the credit. The law 
specified that if property qualifying for the credit 
was disposed of before the end of its useful life, 
the tax for the year of disposal was increased by 
the difference between the credit originally 
claimed and the credit that would have been 
allowed based on the shorter actual life. Tax 
credits could not be applied against this 
additional tax. 

Tax Generated A 

(line 40, Form 1040) 

This amount was the tax computed on 
modified taxable income. For 2000, 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 $26,250 for 
single filers; $43,850 for joint filers or surviving 
spouses; $21,925 for married persons filing 
separately; and $35,150 for heads of household. 
The 28 percent tax bracket applied to taxable 
income in excess of the 15 percent bracket 
ceiling and equal to or below $63,550 for single 
filers; $105,950 for joint filers or surviving 
spouses; $52,975 for married persons filing 
separately; and $90,800 for heads of household. 
The 3 1 percent tax rate applied to taxable income 
in excess of the 28 percent tax bracket ceiling 
and equal to or below $132,600 for single filers; 
$161,450 for joint filers or surviving spouses; 
$80,725 for married persons filing separately; 
and $147,050 for heads of households. The 36 
percent tax rate applied to taxable income in 
excess of the 3 1 percent tax bracket ceiling and 
equal to or below $288,350 for single filers, joint 
filers, or surviving spouses and heads of 
households and $144,175 for married persons 
filing separately. The 39.6 percent tax rate 



112 



Individual Returns 2000 



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 58, 59, 61, 63-65, 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 1999 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 60a, 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 
additional child credit was included on the tax 
return as a payment but not treated that way for 
the statistics. 

Tax Penalty 

(line 70, Form 1040) 

See "Predetermined Estimated Tax Penalty." 

Tax Preparation Fees 

(line 21, Schedule A) 

Tax preparation fees were included on 
Schedule A as a miscellaneous deduction, the 
total of which was subject to a 2 percent of AGI 
floor. The amounts reported in the statistics are 
prior to this floor. (See also "Limited 
Miscellaneous Deductions.") 

Tax Rates, Tax Rate Classes 

See "Tax Generated." 

Tax Withheld 

(line 58, 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. 
It is included as income for certain programs, for 
example for the earned income credit or 
taxability of social security benefits. 



Explanation of Terms 



113 



Taxable and Nontaxable Returns 

The taxable and nontaxable classification of a 
return for this report is determined by the 
presence of "total income 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 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. (See also, "Total Income Tax.") 

Taxable Income 

(line 39, Form 1040) 

Taxable income was derived by subtracting 
from adjusted gross income any exemption 
amount and either total itemized deductions or 
the standard deduction. (See "Modified Taxable 
Income.") 



Taxable Interest Received 

(line 8a, Form 1040) 

This amount was the taxable portion of 
interest received from bonds, debentures, notes, 
mortgages, certain insurance policy proceeds, 
personal loans, bank deposits, savings deposits, 
tax refunds, and U.S. savings bonds. Also 
included as interest were "dividends" on deposits 
or withdrawable accounts in mutual savings 
banks, savings and loan associations, and credit 
unions. 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 1 5b, 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 fi"om 
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 fiind and 
employee contributions to a state unemployment 
fund were also included. Federal taxes were not 
deductible. 



114 



Individual Returns 2000 



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 51 + any Form 4970 tax on line 57 - line 
60a, limited to zero, on Form 1 040) 

Total income tax was the sum of income tax 
after credits (including the subtraction of the 
earned income credit). For 2000, 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 from returns showing positive 
adjusted gross income. 



If a taxpayer had AGI in excess of $128,950 
($64,475 if married filing separately), his or her 
itemized deductions may have been limited. The 
limitation did not apply to the deductions for 
medical and dental expenses, investment interest 
expenses, casualty or theft losses, and gambling 
losses. To arrive at allowable itemized 
deductions, total itemized deductions were 
reduced by the smaller of: a) 80 percent of the 
non-exempt deductions, or b) 3 percent of the 
amount of AGI in excess of $128,950 ($64,475). 
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 50, 60a, 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; 



Explanation of Terms 



115 



(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 reftandable 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 57 modified by the earned income credit 
and additional child tax credit. Form 1040) 

Total tax liability was the sum of income tax 
after credits, self- employment tax, social 
security and Medicare tax on tips, tax from 
recapturing prior-year investment credits, low 
income housing credit, qualified electric vehicle 
credit, or Indian employment credit, tax from 
recapture of federal mortgage subsidy, 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" and 
"Additional Child Tax Credit"). For the statistics, 
unlike the Form 1 040, total tax liability does not 
include any advance earned income credit 
payments. 



Total Tax Payments 

See "Tax Payments." 

Total Taxable IRA Distributions 

See "Taxable IRA Distributions." 

Total Unlimited Miscellaneous 
Deductions 

(line 27, Schedule A) 

See "Miscellaneous Itemized Deductions." 

Type of Tax Computation 

(line 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. 



116 



Individual Returns 2000 



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 entertairmient 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 amoimts reported in the statistics were prior 
to the 2 percent floor. (See also "Limited 
Miscellaneous Itemized Deductions.") 



Section 5 2000 Forms 



Page 

Form 1040 118 

Forms 1 040A and Schedules 1,2, and 3 119 

Forml040EZ 122 

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

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

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

Schedule D, Capital Gains and Losses 126 

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

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

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

Schedule F, Profit or Loss from Farming 128 

Schedule H, Household Employment Taxes 129 

Schedule R, Credit fiyr 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 

¥onn 625 \, Alternative Minimum Tax-Individuals 135 

Form S5S2, 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 138 

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



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Section 6 



Index 



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



Additional 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, 1996-2000 A 

Additional taxes 

Definition pg 89 

Time Series, 1996-2000 A 

Adjusted gross income less deductions 

Time Series, 1996-2000 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 
1 979 income concept B 

Definition pg 89 

Reported on: 

Returns with earned income credit 2.5 

Returns with modified taxable income ... 3.1 

Classified by marginal tax rate 3.4 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Returns with total income tax 3.2 

Time Series, 1996-2000 A 

Adjustments 

(See Statutory Adjustments) 

Adoption credit 

Classified by: 
Size of adjusted gross income 3.3 

Advance earned income credit 

Time Series, 1996-2000 A 



141 



142 



Individual Returns 2000 



Advance earned income credit payments 

Definition pg 90 

Alimony paid 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 91 

Time Series, 1996-2000 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, 1996-2000 A 

All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 91 

Alternative minimum tax 

Changes in Law Pg 1 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg91 

Reported on: 
Returns with modified taxable income .3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Alternative minimum taxable income 

(See Alternative minimum tax) 



B 



Basic standard deduction 

(See also Additional and standard deductions) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Time Series, 1996-2000 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, 1996-2000 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, 1996-2000 A 

Capital gains and losses 

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

Cash contribution deduction 

(See Contributions deduction) 

Casualty or theft loss deduction 

Classified by marital status 1.3 

Definition pg 92 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Child care credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 92 

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

Time series, 1996-2000 A 

Child tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 



Index 



143 



Definition pg 93 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Coefficient of variation 

All returns 1.4CV 

Contributions deduction 

Carryover fi-om prior years 2.1 

Classified by marital status 1.3 

Definition pg 93 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of contribution 2.1 

Credit for elderly or disabled 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 93 

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

Time series, 1996-2000 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 2001 estimated tax 

(See also Overpayment refunded) 
Definition pg 94 



D 

Deductible points 

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

Deductions of self-employment tax 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 94 

Reported on: 

Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Dependant exemptions 

(See Exemptions) 

Description of the sample 

Data capture and cleaning pg 20 

Domain of study pg 19 

Method of estimation Pg20 

Sample design and selection pg 19 

Sampling variability and confidence 

Intervals Pg20 

Table presentation Pg21 

Dividends 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1 979 income concept B 

Definition pg 94 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 



E 



Earned income credit 

Change in law pg 10 

Definition pg 94 

Income items and credits 2.5 

Refundable portion: 



144 



Individual Returns 2000 



Classified by size of adjusted gross 

Income 2.5, 3.3 

Time series, 1996-2000 A 

Total: 
Reported on: 

Returns with earned income credit 2.5 

Used to offset income tax before credits: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 2.5, 3.3 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Used to offset other taxes 2.5, 3.3 

Education credit 

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, 1996-2000 A 

Electronically filed returns 

Time series, 1996-2000 A 

Employee business expenses 

(See Unreimbursed employee business 
expenses) 

Empowerment zone employment credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

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

Estate or trust net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 96 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



Estimated tax payments 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 96 

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

Time series, 1996-2000 A 

Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 96 

Time series, 1996-2000 A 

Exemption Amount 

Change in law pg 10 

Classified by size of adjusted gross income 

and marital status 1.2 

Time series, 1996-2000 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: 
Returns with itemized deductions 2.1 

Time series, 1996-2000 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, 1996-2000 A 

Farm rental net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 



Index 



145 



Definition pg 97 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Filing requirements 

For chi Idren 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, 1996-2000 A 

Foreign housing adjustment 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 98 

Time series, 1996-2000 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, 1996-2000 A 

Forfeited interest penalty 

Classified by: 

Sizeof adjusted gross income 1.4 

Time series, 1996-2000 A 

Form 1040 returns 

Description pg 98 

Time series, 1996-2000 A 



Form 1040A returns 

Description pg 98 

Time series, 1996-2000 A 

Form 1040EZ returns 

Description pg 98 

Time series, 1996-2000 A 

Forms and instructions 

Form 1040 pg 118 

Schedules A & B pg 123 

Schedule C pg 124 

Schedule C-EZ pg 125 

Schedule D pg 126 

Schedule E pg 127 

Schedule EIC pg 128 

Schedule F pg 128 

Schedule H pg 129 

Schedule R pg 130 

Schedule SE pg 131 

Form 1040A pg 119 

Form 11040EZ pg 122 

Form 2106 pg 132 

Form 2441 pg 133 

Form 3800 pg 134 

Form 6251 pg 135 

Form 8582 pg 136 

Form 8615 pg 138 

Form 8801 pg 138 

Form 8814 pg 139 



Gambling earnings 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 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 



146 



Individual Returns 2000 



deductions classified by marital status .... 2.2 
Time series, 1996-2000 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, 1996-2000 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 



I 



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, 1996-2000 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, 1996-2000 A 

Income tax less credits 

Time series, 1996-2000 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, 1996-2000 A 

Individual retirement arrangement (IRA) 
deductible payments, adjustment 

(See also Primary and secondary IRA payments) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 99 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1996-2000 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, 1996-2000 A 

Interest paid deduction 

Classified by marital status 1.3 

Definition pg 100 

Reported on: 



Index 



147 



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, 1996-2000 



Long-term capital gain or loss 

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

Long-term gain or loss from other forms 

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

Long-term loss carryover 

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



M 



Marginal tax rates 

(See also Tax generated) 

Definition pg 101 

Reported on returns with modified 
taxable income 3.4,3.6 

Marital filing status 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Definition pg 101 

Reported on returns with itemized 
deductions 2.2 

Type of exemption 2.4 

Medical and dental expenses deduction 

Classified by marital status 1.3 

Definition pg 102 

Limitation 2.1 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Method of estimation 

Description pg 20 



148 



Individual Returns 2000 



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, 1996-2000 A 

Miscellaneous deductions other than gambling 

Definition pg 102 

Returns with itemized deductions 2.1 

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) 

Modified taxable income 

Classified by: 

Marginal tax rate 3.4 

Size of adjusted gross income 3.1,3.5 

Tax generated at each rate 3.6 

Tax generated at specific rate 3.5 

Definition pg 102 

Moving expenses adjustment 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 102 

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, 1996-2000 A 



Net operating loss 

Classified by size of adjusted gross 

Income 1.4 

Definition pg 103 

Time series, 1996-2000 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 1 979 income concept B 

Definition pg 103 

Nontaxable returns 

(See also Taxable returns) 

Classified by size of AGI 1.2,1.4,2.3,3.3 

Reported on: 
Returns with itemized deductions 2.1 

Number of exemptions 

Classified by: 

Size of adjusted gross income 1.4 

Type of exemption and size of 
Adjusted gross income 2.3 

Type of exemption and marital status 2.4 

Reported on: 

Returns with itemized deductions 2.1 

Time series, 1996-2000 A 

o 

Other adjustments 

(See also Statutory adjustments) 
Classified by: 

Size of adjusted gross income 1.4 

Time series, 1996-2000 A 



Other contributions 

(See Contributions deduction) 

Other dependents 

(See Exemptions) 



Index 



149 



Other income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 103 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Other payments 

Definition pg 104 

Time series, 1996-2000 A 

Other tax credits 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 104 

Other taxes deduction 

(See also Taxes paid deduction) 

Definition pg 104 

Reported on returns with itemized 
Deductions 2.1 

Other than cash contributions deduction 

(See Contributions deduction) 

Overpayment 

(See also Credit to 2000 estimated tax) 
Credited to 2000 estimated tax: 
Classified by: 

Size of adjusted gross income 3.3 

Definition pg 104 

Refunded: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1996-2000 A 

Total 3.3 



Parent exemptions 

(See Exemptions) 



Parents' election to report child's interest 
and dividends 

Definition pg 104 

Reported on returns with modified 
Taxable income 3.4,3.5,3.6 

Classified by: 

Marital status 3.4,3.6 

Size of adjusted gross income 3.5 

Partnership and S Corporation net income or 
loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 105 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Passive activity losses 

Definition pg 105 

Payment with request for extension of filing 
time 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 105 

Time series, 1996-2000 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, 1996-2000 A 

Penalty tax on qualified retirement plans 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 105 

Time series, 1996-2000 A 

Pensions and annuities 

Classified by: 
Marital status 1.3 



150 



Individual Returns 2000 



Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 105 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 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, 1996-2000 A 

Prescription medicine and drug expenses 

(See Medical and dental expenses deduction) 

Primary IRA Payments 

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

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1996-2000 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, 1996-2000 A 

Refund 

(See also Overpayment refunded) 
Definition pg 106 

Refund credited to next year 

(See also Credit to 2001 estimated tax) 
Time series, 1996-2000 A 

Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definifion pg 106 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Definition pg 106 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Rent net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 107 

Requirements for fliing 

Description pg 8 

Retrospective income concept 

Classified by size of adjusted gross 

Income and 1979 concept B 

Description pg 11 

Roth IRA 

Description pg 107 



Index 



151 



Royalty net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 107 



S corporation 

(See partnership and S Corporation net income or 
loss) 

Salaries and wages 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 107 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 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 

Time series, 1996-2000 A 



Schedule D gain subject to 28% tax rate 

Classified by: 
Size of adjusted gross income 1.4 



Secondary IRA payments 

(See also Individual retirement arrangement 

deductible payments, adjustment) 
Classified by: 

Marital status 1.3 

Size of gross adjusted income 1.4 

Reported on: 
Returns with itemized deduction 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Self-employed health insurance deduction 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 109 

Time series, 1996-2000 A 

Self-employment tax 

(See also Deduction of self-employment tax) 

Change in Law pg 10 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 109 

Time series, 1996-2000 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 

Definition pg 1 09 



152 



Individual Returns 2000 



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 

Definition pg 1 09 

Single persons, returns of 

(See also Marital filing status) 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on returns with itemized deductions 
Classified by marital status 2.2 

Size of adjusted gross income 

Classified by: 

Marital status 1.2 

Selected income and tax items 1.1 

Size of adjusted gross income 3.3 

Sources of income 1.4 

Type of tax computation 3.1 

1979 income concept B 

Definition pg 109 

Reported on: 

Returns with earned incomecredit 2.5 

Returns with itemized deductions 2.1 

Returns with modified taxable 

Income 3.1, 3.6 

Returns with total income tax 3.2 

Type of exemption 2.3 

Size of income 

Classified by size of adjusted gross 
income and by 1979 concept B 

Social security benefits 

Benefits in adjusted gross income: 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 109 



Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Social security and Medicare tax on tip income 

Classified by: 

Marital status 3.3 

Definition pg 110 

Time series, 1996-2000 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, 1996-2000 A 



Standard deduction 

(See also Basic and additional standard 
deductions) 

Change in Law pg 10 

Classified by: 

Marital status 1.2 

Size of adjusted gross income 1.2 

Definition pg 110 

Time series, 1996-2000 A 

State income tax refunds 

(See Taxes paid deduction) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 110 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 

State and local income taxes 

Definition pg 110 



Index 



153 



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, 1996-2000 A 

Type of adjustment 1.4 

Student loan interest deduction 

Change in law pg 1 1 

Classified by: 

Marital status 1.3 

Definition Pg 111 

Reported on: 

Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Type of adjustment 1.4 

Surviving spouses, returns of 

(See also Marital filing status) 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Sources of income 1.3 

Size of adjusted gross income 1.2 

Type of exemption 2.4 

Reported on returns with itemized 
deductions classified by marital status 2.2 



Tax credits 

(See also specific type) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

1979 income concept B 

Reported on: 
Returns with modified taxable income ... 3.1 



Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Type of credit 3.3 

Tax due at time of filing 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg HI 

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

Time series, 1996-2000 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 HI 

Reported on returns with modified 
taxable income 3.1 

Tax items 

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

Income 1.1 

Marital status 1.3 

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

1979 income concept B 

Reported on: 
Returns with modified taxable income ... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 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, 1996-2000 A 



154 



Individual Returns 2000 



Tax payments 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 112 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Tax penalty 

(See also Predetermined estimated tax penalty) 

Definition pg 113 

Time series, 1996-2000 A 

Tax preparation fee 

(See also Miscellaneous itemized deductions) 

Definition Pg 1 13 

Reported on returns with itemized 
Deductions 2.1 

Tax rates 

(See Income tax withheld) 

Tax withheld 

(See Income tax withheld) 

Tax-exempt interest 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 112 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Taxable income 

Classified by: 
Accumulated size of adjusted gross 

Income 1.1 

Marital status 1.2,1.3 

Sizeof AGI 1.1, 1.2, 1.4,3.5 

1979 income concept B 

Tax generated at specific rate 3.5 

Definition pg 113 

Reported on: 



Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Taxable interest 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1 979 income concept B 

Definition pg 113 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 

Taxable IRA 

(See Individual retirement arrangement (IRA) 
taxable distributions) 

Taxable pensions and annuities 

(See Pensions and annuities) 
Time series, 1996-2000 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, 1996-2000 A 

Taxes paid deduction 

Classified by marital status 1.3 

Definition pg 113 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of taxes paid deduction 2.1 

Total credits 

(See also Tax credits and total tax credits) 
Time series, 1996-2000 A 

Total income 

Definition pg 114 



Index 



155 



Total income, net gain less loss 

Time series, 1996-2000 



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 

Definifion 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, 1996-2000 A 

Type of deduction 2.1 

Total miscellaneous deductions 

(See miscellaneous deductions) 



Total payments 

Time series, 1996-2000. 



A 



Total rent and royalty income or loss 

Definition pg 114 

Classified by: 
Size of adjusted gross income 1 .4 

Total standard deduction 

(See Standard deduction) 
Time series, 1996-2000 A 

Total statutory adjustments 

(See Statutory adjustments) 
Time series, 1996-2000 A 

Total tax credits 

(See Tax credits) 
Definition pg 114 

Total tax liability 

(See Tax liability) 
Definition pg 115 

Type of tax computation 

Classified by size of adjusted gross 

Income 3.1 

Definition pg 115 



u 



Unemployment compensation 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 115 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1996-2000 A 



Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions and 
employee business expense) 

Definition pg 115 

Reported on returns with itemized 
Deductions 2.1