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Full text of "Individual income tax returns"

BOSTON PUBLIC LIBRARY 



lllllll 



3 9999 06316 824 7 



INDIVIDUAL INCOME 
TAX RETURNS 2006 



T 22.35/8:2006 

Individual Income 



Tax Returns 2 





^^^^^^^^^B^^B^^^H^^^I 




A RF.TURNS FILED $ TAX COMPUTATIONS $ 




SALARIES & WAGES $ TAXABLE INCOME T 




EXEMPTIONS $ STANDARD DEDUCTIONS 


'! 


ADJUSTED GROSS INCOME $ INCOME TAX 




NET GAINS A NET LOSSES T TAX LIABILFTY 




ITEMIZED DEDUCTIONS $ ADJUSTMENTS T 




T IRAS $ MARITAL STATl S T DEPENDENTS 




INTEREST T ALTERNATIVE MINIMUM TAX 


SIRS 

Department of the Treasury 
Internal Revenue Service 

www.irs.gov 

Publication 1304 (Rev. 7-2008) 
Catalog Number 63338H 


$ NONTAXABLE RETURNS T TAX REFUNDS 
A TAX CREDITS T SOURCES OF INCOME $ 
$ EARNED INCOME CREDIT A DIVIDENDS 



Department 

Of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 2006 

Publication 1304 (Rev. 07-2008) 



Douglas H. Shulman 

Commissioner 



Mark J. Mazur 

Director, 

Research, Analysis and 

Statistics 



Thomas B. Petska 

Director, 

Statistics of Income Division 



David P. 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Additional unpublished information from individual income tax 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 resuhs of its studies available on 
the Internet. You can sample our products by visiting our Internet 
site at http://wwvy.irs.gov/taxstats . Most of the tables included in 
this publication are available on the Internet site in Microsoft Excel 
format. 

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. 



SUPERINTENDENT OF DOClJMENi 
DcPOSlTOkY 



Citation: 

Statistics of Income--2006 *- 
Individual Income Tax Returns 
Internal Revenue Service 
Washington, DC 



OCT 2 4 ?0Q8 



BOSTOM FUBIIC LIBRARY 
GOVERNMENT DOCUMENTS DEPT. 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 10 

Changes in Law 12 

The 1979 Income Concept 14 

Comparison of Adjusted Gross Income with 1979 Income Concept 19 

Section 2 

Description of the Sample 

Domain of Study 23 

Sample Design and Selection 23 

Data Capture and Cleaning 24 

Method of Estimation 24 

Sampling Variability and Confidence Intervals 24 

Table Presentation 25 

Section 3 

Basic Tables 

Part 1 — Returns Filed and Sources of Income 31 

Part 2 — Exemptions and Itemized Deductions 75 

Part 3 — Tax Computation 101 

Section 4 

Explanation of Terms 131 

Section 5 

2006 Forms 163 

Section 6 

Index 261 



Section 1 



Introduction 

and Changes 

in Law 



Introduction 

This report contains complete individual 
income tax data for Tax Year 2006. The statistics 
are based on a stratified probability sample of 
individual income tax returns, selected before 
audit, which represents a population of over 
138 million Forms 1040, 1040A, and 1040EZ, 
including electronic returns, filed for Tax Year 
2006. 

Table A on the following pages presents 
selected income and tax items for Tax Years 
2002 through 2006 as they appear on the forms 
and provides the percentage change for each 
item between 2005 and 2006. 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 year-to- 
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 2006, the number of individual 
tax returns filed increased by just over 4.0 million, 
or 3.0 percent. Adjusted gross income (AGl) rose 
$608.3 billion, or 8.2 percent from 2005 to 2006, 
compared to the 9.3 percent increase recorded 
from 2004 to 2005. Total tax liability increased 
9.3 percent to $1.1 trillion. Several components 
of AGl showed large increases between 2005 and 
2006. The most notable of these were net capital 
gains less loss, which increased 16.3 percent, and 
taxable interest, which increased 37.1 percent. 

This report is divided into six sections. Section 
1 explains the requirements for filing, changes in 
the law for 2006, 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. 
Within this section, tables classified by the age 
of the taxpayer has been introduced for the first 
time. These tables (1.5, 2.6, and 3.7) are the initial 



Justin Bryan and Michael Parisi were responsible for the text and production of this report. This report was prepared 
under the direction ofJeffHartzok. Chief. Individual Returns Analysis Section. Individual Statistics Branch. 



Individual Returns 2006 



Table A--Selected Income and Tax Items for Selected Years, 2002-2006, in Current and Constant 1990 
Dollars [1] 



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





Current dollars 




Item 


2002 


2003 


2004 


2005 


2006 


Percent change, 
2005 to 2006 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


All returns 


130,076,443 


130,423,626 


132,226,042 


134,372,678 


138,394,754 


3.0 


Electronically filed returns * 


52,798,823 


61,154,815 


68,380,152 


73,471,852 
81,497.559 


80,095,643 


9.0 


Form 1040 returns 


80,748,948 


80,420,043 


80,603,689 


83,805.545 


2.8 


Electronically filed returns 


24,843,419 


30,472,170 


34,900,171 
30,572,631 


39,465,536 


43,470,129 


10.1 


Form 1040A returns 


28,714,328 


29,631,494 


31,326,141 


32,018,556 


2.2 


Electronically filed returns 


16,839,599 


18,910,697 


20,771,324 


22,224.396 


23,888,067 


7.5 


Form 1040EZ returns " 


20,613,167 


20,372,089 


21,049,722 


21,548.977 


22,570.653 


4.7 


Electronically filed returns ' 


11,115,806 


11,771,948 


12,708,657 


11,781,921 


12,737.447 


8.1 


Salaries and wages 










116,379,376 




Number of returns 


110,938,441 


110,890,993 


112,369,812 


114,070,880 


2.0 


Amount 


4,559,690,903 


4,649,900,493 


4,921,806,344 


5,155,407,373 


5,469,370,119 


6.1 


Taxable interest received 














Number of returns 


63,584,806 


59,459,344 


57,605,888 


59,249,357 


62,401.235 


5.3 


Amount 


149,024,899 


127,159,692 


125,474,158 


162,432.720 


222,707,445 


37.1 


Tax-exempt interest 














Number of returns 


4,453,829 


4,524,955 


4,416,851 


4.497.973 


6,038.822 


34.3 


Amount 


54,564,456 


53,750,230 


52.031,763 


57,693,924 


72,970,971 


26.5 


Ordinary dividends in AGI 














Number of returns 


31,409,759 


30.475.097 


30,687,178 


31.175.376 


31,619,775 


1.4 


Amount 


103,241,332 


115,141.232 


146,838,808 


166.482.004 


199,359,146 


19.7 


Qualified dividends in AGI 














Number of returns 


N/A 


22,449.379 


24,549,867 


25.853.686 


26,584.184 


2.8 


Amount 


N/A 


80,994,736 


110,500.411 


118,980,474 


137.195.800 


15.3 


State income tax refund 














Number of returns 


23,838,529 


24,655,907 


23,621,296 


22,110,769 


22,964,214 


3.9 


Amount 


23,875.813 


23,425,623 


22.735,928 


22.204,760 


24,206,006 


9.0 


Alimony received 














Number of returns 


425,963 


431,368 


439,608 


457,488 


441,514 


-3.5 


Amount 


6,523,019 


6,470,712 


7,262,338 


7.979,270 


8.120.381 


1.8 


Business or profession net income, less loss 














Number of returns 


18,597,305 


19,415,648 


20,252,079 


21,057,329 


21.656,409 


2.8 


Amount 


220,783,572 


229,655,285 


247,217,287 


269.701,056 


281,527.260 


4.4 


Net capital gain in AGI less loss 














Number of returns 


23,249,625 


21,889,687 


22,388,659 
471,735,648 


22,040,458 
663,057,140 


22.069,069 
771.045,623 


0.1 


Amount 


238,368,458 


294,021,717 


16.3 


Capital gain distributions reported on Form 1040 














Number of returns 


939,523 


1,095.371 


2,878,263 


4,155,219 


4.599.135 


10.7 


Amount 


420,312 


332,293 


1,925.990 


4,958,078 


8,416,731 


69.8 


Sales of property other than capital assets, net 














gain less loss 














Number of returns 


1,728,377 


1.753,860 


1,749,934 


1,777,203 


1,778,803 


0.1 


Amount 


-2,386,530 


-330.359 


2,502,516 


3,662,932 


4,201.647 


14,7 


Total IRA distnbulions 














Number of returns 


8,889,787 


9.240,253 


9,516,936 


10.024,085 


10.635,115 


6.1 


Amount 


120,418,135 


120,948,781 


131,491.539 


146,906,503 


165.503.242 


12.7 


Taxable IF!A distributions in AGI 


8,291,357 












Number of returns 


8,611,702 


8,913,846 
101.672.181 


9,387,189 
112,277,199 


9.965,065 


6.2 


Amount 


88,219,481 


88.335.605 


124.705,552 


11.1 


Total pensions and annuities 














Number of returns 


24,857,470 


24.767,067 


25.130.018 


25.352,088 


26.511,367 


4.6 


Amount 


561,031,602 


565,420,626 


627,664,241 


685,308,391 


780,831,489 


13.9 


Taxable pensions and annuities in AGI 














Number of returns 


22,794,417 


22,822,842 


23,123,390 


23,247,374 


24,098,220 


3.7 


Amount 


357,840,960 


372,931,442 


394,285.849 


420,144,855 


450,454,465 


7.2 


Rents, royalties, partnerships, estates. 














trusts, etc. 














Number of returns 


14,683,765 


14,824,475 


15,191,999 


15,510,991 


15,624,588 


0.7 


Amount 


278,192,647 


295,698,600 


357,378,135 


447,047.895 


466,087.829 


4.3 


Farm net income less loss 














Number of returns 


1,995,073 


1,997,116 


2,004,898 


1,981,249 


1.958,273 


-1.2 


Amount 


-14,419,719 


-12,371,492 


-13.239,205 


-12,168,786 


-15.331.319 


-26.0 


Unemployment compensation in AGI 














Number of returns 


10,334,639 


10,065,230 


9,094,911 


7,887,700 


7,378,438 


-6.5 


Amount 


43,129,155 


44,007,879 


32,740,272 


27,857,367 


26,523,665 


-4.8 


Social security benefits (received) 














Number of returns 


13,869,265 


14,120,202 


14,759,589 


15,510,458 
252,239.705 


20,609,364 


32.9 


Amount 
Taxable social security benefits in AGI 


205,658,281 
10,702,502 


214,011,279 
10,975,002 


231.873,220 
11,691,859 


339,754,476 


34.7 


Number of returns 


12,660,754 


13,749,185 


8.6 


Amount 


93,459.494 


97,768,201 


110,462,387 


124,829,069 


144.403,839 


15.7 


Footnotes at end of table 















Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 2002-2006, in Current and Constant 1990 
Dollars-Continued [1] 



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





Current dollars 




Item 


2002 


2003 


2004 


2005 


2006 


Percent change. 
2005 to 2006 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Foreign earned income exclusion [2] 
Number of returns 


316.931 


306.393 


295,313 
15,446.376 


303,940 
16,275,890 


329.264 


8.3 


Amount 


14.936,779 


15.076,406 


18.154.653 


11.5 


Net operating loss [2] 






829.838 


862,791 






Number of returns 


670.081 


712,076 


916.899 


6.3 


Amount 


58,126,147 


62.824,777 


75.011.556 


79,451,741 


80,795.920 


1.7 


Ottier income, net gain less loss [2] 














Number of returns 


5.467,631 


5,703,893 


5,891.550 


6,811,025 


6,176.952 


-9.3 


Amount 


19.100.950 


21,289,227 


23.197.673 


26,863,382 


29.938,461 


11.4 


Total income 


129.837.130 


130.171.008 


131.924.074 


134,114.986 


137.228.802 




Number of returns 


2.3 


Amount 


6,110.746.964 


6.294,684,470 


6,886,851,809 


7.531.892.210 


8.144.688.302 


8.1 


Arctier (VISA deduction 














Number of returns 


61,118 


67,347 


32.334 


18.808 


18,668 


-0.7 


Amount 


121,282 


129,214 


66.602 


41.341 


35,106 


-15.1 


Educator expenses 














Number of returns 


2.884.403 


3,240,673 


3.402.468 


3,503.719 


3.166.931 


-9.6 


Amount 


712,505 


805,734 


858,457 


877,796 


805,568 


-8.2 


Certain business expenses of reservists, performing 














artists, and fee-basis governement officials 














Number of returns 


N/A 


N/A 


105,135 


100,111 


120.468 


20.3 


Amount 


N/A 


N/A 


252,597 


285,073 


368,258 


29.2 


Health savings account deduction 














Number of returns 


N/A 


N/A 


90,857 


215,781 


358,968 


66.4 


Amount 


N/A 


N/A 


190.732 


510.690 


868.560 


70.1 


Moving expenses 














Number of returns 


947.470 


1,023,888 


1.096.436 


1.134.137 
3.076.563 


1,082,576 


-4.5 


Amount 


2.215.391 


2,439,835 


2,952.043 


3,159.251 


2.7 


One-half of self-employment tax 














Number of returns 


14.664.473 


15,373.279 


15.920.203 


16,694,655 


17.074,708 


2.3 


Amount 


18.687.162 


19.791.285 


21.109.366 


22.733.881 


23.925,376 


5.2 


Self-employed health insurance 














Number of returns 


3,571.152 


3.802.277 


3.883,687 


3,901,082 


3,804,190 


-2.5 


Amount 


10.494.247 


16.454.211 


18.457,063 


19,645.889 


20,302,533 


3.3 


Keogh retirement plan 














Number of returns 


1.186.947 


1.208.801 


1.201.332 


1.256.900 


1,228,299 


-2.3 


Amount 


16.349.738 


17,795,957 


19,295,952 


21,268,404 


22,011.551 


3.5 


Penalty on early withdraw/al of savings 














Number of retums 


804.926 


736,121 


780,327 


805,625 


1,164,171 


44.5 


Amount 


192.750 


150,214 


209,833 


265,870 


429,850 


61.7 


Alimony paid adjustment 














Number of retums 


587.219 


587.368 


574.001 


588,463 


585,286 


-0.5 


Amount 


7.183,522 


7.520.335 


8.470.128 


8,954,038 


9.115.764 


1.8 


Total taxpayer IRA adjustment 














Number of returns 


3,277,671 


3.418.494 


3.330.763 


3,256,066 


3.230.531 


-0.8 


Amount 


9,462,404 


10,006,814 


10.028.607 


12,003.037 


12,533.506 


4.4 


Student loan interest deduction 














Number of returns 


6,640.784 


6,953.370 


7.527.249 
4,398,734 


8.072.896 


8.540.900 


5.8 


Amount 


4.659,546 


4.409,816 


5,052,720 


6,156,865 


21.9 


Jury duty pay 














Number of retums 


N/A 


N/A 


N/A 


N/A 


57,259 


m 


Amount 


N/A 


N/A 


N/A 


N/A 


51,814 


[7] 


Tuition and fees deduction 














Number of retums 


3,444,941 


3.571,154 


4.710.253 
10.589,279 


4,696.013 


4,015,828 


-14.5 


Amount 


6,154,145 


6.683.631 


10,846,990 


9,620,615 


-11.3 


Domestic production activities deduction 














Number of retums 


N/A 


N/A 


N/A 


336,959 


421,128 


25.0 


Amount 


N/A 


N/A 


N/A 


2.360,983 


3,303,121 


39.9 


Foreign housing deductions 














Number of retums 


2,074 


1.491 


3.352 


2.417 


3,942 


63.1 


Amount 


54,614 


51.765 


59.899 


70.962 


83,632 


17.9 


Other adjustments 














Number of returns 


208.348 


272,647 


188,210 


257,014 


137,296 


-46.6 


Amount 


1,064.125 


1.314.285 


1,107.387 


1.402.311 


1.073.988 


-23.4 


Total statutory adjustments 














Number of retums 


28,911,078 


30,382,069 


32,153,965 


33,591,124 


33,980.524 
113,845.357 


1.2 


Amount 


77,161.432 


87.575.677 


98,046,679 


109,396.547 


4.1 


Adjusted gross income or loss (AGI) 














Amount 


6,033,585.532 


6.207.108,793 


6,788,805,130 


7.422,495,663 


8.030,842.945 


8.2 


Total itemized deductions 














Number of retums 


45,647,551 


43,949,591 


46,335,237 


47,755.427 


49.123.555 


2.9 


Amount 


898.047.320 


901,864.834 


998,238,457 


1.121.810.935 


1.229.237.288 


9.6 



Footnotes at end of table 



Individual Returns 2006 



Table A--Selected Income and Tax Items for Selected Years, 2002-2006, in Current and Constant 1990 
Dollars-Continued [1] 



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












Current dollars 




Item 


2002 


2003 


2004 


2005 


2006 


Percent change, 
2005 to 2006 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Total standard deduction 
Number of returns 


82,655,191 


84,643,281 
555,780,052 


84,016,753 


84,841,222 


86,583,732 


2.1 


Amount 


492,067,532 


560,932,618 


580.747,711 


607,464,186 


4.6 


Basic standard deduction 














Number of returns 


82,655,191 
477,170,045 


84,643,281 


84,016,753 


84,841,222 


86,583,732 
590,487,763 


2.1 


Amount 


539,921,089 


545,082,218 


564,186,053 


4.7 


Additional standard deduction 






10,985,079 


10,996,440 


11,261,327 




Number of returns 


10,857,098 


11,200,647 


2.4 


Amount 


14,897,487 


15,858,963 


15,850,401 


16,561,658 


16,976,422 


2.5 


AGI less deductions 








118,115,885 


120,676,830 




Number of returns 


114,976,167 


114,402,877 


116.042,570 

5,360,753,836 

263,896,304 


2.2 


Amount 


4,760,885,833 


4,873,784.147 
261.126,373 


5,859,016,944 


6,340,706,374 


8.2 


Number of exemptions 


258,716,374 


269,043,070 


275,256,944 


2.3 


Exemption amount 


761,440,430 


781,305,067 


800,690,043 


839,904,186 


891,911,609 


6.2 


Taxable income 














Number of returns 


102,275,969 


101,392,812 


102.737,959 


104.330,653 


106.667,402 


2.2 


Amount 


4,096.127,651 


4,200,218,439 


4,670,165,637 


5,137,165,874 


5,579.145.443 


8.6 


Tax from table, rate schedules, etc. 














Number of returns 


102,266,930 


101,386,201 


102,721,593 


104,321,332 


106.658,774 


2.2 


Amount 


829,839,121 


780,315,781 


871,227,853 


972,706,955 


1.061.247.534 


9.1 


Additional taxes 




21,370 










Number of returns 


13,291 


9,884 


10,595 


12,787 


20.7 


Amount 


153,564 


222,088 


85.611 


23,740 


43,250 


82.2 


Altemative minimum tax 














Number of returns 


1,910,789 


2,357,975 


3,096,299 


4,004,756 


3,966,540 


-1.0 


Amount 


6,853,901 


9,469,803 


13,029,239 


17,421,071 


21,564,586 


23.8 


Income tax before credits 














Number of returns 


102,293,722 


101.412,777 


102,740,921 


104,345,964 


106,688,255 


2.2 


Amount 


836,842,718 


790,005,881 


884,342,703 


990,151,766 


1,082.855,370 


9.4 


Foreign tax credit 


3,748,974 




4,700,259 








Number of returns 


4,145,174 


5,398,046 


6,418,317 


18.9 


Amount 


5,933,600 


5,805,555 


6,757,994 


9,361,989 


10,958,470 


17.1 


Child care credit 




6,313,297 






6,466,792 




Number of returns 


6,185,855 


6,316,649 


6,500,596 


-0.5 


Amount 


2,706,539 


3,206,890 


3,337,984 


3,462,104 


3,486,637 


0.7 


Credit for elderly or disabled 








101,627 
14,127 






Number of returns 


133,538 


123,147 


107,914 


98,261 


-3.3 


Amount 


21,119 


20,257 


18,740 


14,571 


3.1 


Education credits 














Number of returns 


6,544,536 


7,298,227 


7,180,884 


7,057.251 


7,725,138 


9.5 


Amount 


5,012,744 


5,843,029 


6,016,805 


6,119,631 


7,022,420 


14.8 


Retirement savings contributions credit 














Number of returns 


5,307,176 


5,296,688 


5,288,732 


5,293,605 


5,192,133 


-1.9 


Amount 


1,058,219 


1,034,394 


1,011,506 


944,531 


893,957 


-5.4 


Residential energy credit 














Number of returns 


N/A 


N/A 


N/A 


N/A 


4,344,189 


m 


Amount 


N/A 


N/A 


N/A 


N/A 


1,000,149 


m 


Child tax credit 














Number of returns 


25,939,801 


25,672,254 


25,988,711 


25,950,568 


25,741,511 


-0.8 


Amount 


21,520,271 


22,788,025 


32,300,455 


32,047,620 


31.741.551 


-1.0 


Adoption credit 














Number of returns 


55,905 


63,980 
348,793 


71,136 


84,793 


93,369 


10.1 


Amount 


234,109 


301,890 


319,558 


351,184 


9.9 


General business credit 














Number of returns 


284,720 


262,738 


248,506 


251.386 


386,681 


53.8 


Amount 


750,855 


612,744 


635,391 


877,850 


1.302.464 


48.4 


Prior year minimum tax credit 














Number of returns 


193,776 


250,605 


274,596 

902,000 


290,376 


359,098 


23.7 


Amount 


976,398 


916,538 


1,081,252 


1,032,247 
44,397,533 


-4.5 


Total credits [11(3] 












Number of returns 


38,846,217 


39,247,449 


39.841,978 


40,526,374 


9.6 


Amount 


38,747,463 


41.069,375 


51.599,346 


54,571,100 


58,141,809 


6.5 


Income tax less credits (1) 














Number of returns 


93,565,243 
798,095,255 


91,109,363 


90.876,672 


92,343,186 


94,509,890 


2.3 


Amount 


748,936,506 


832,743.358 


935,580,666 


1,024,713,561 


9.5 


Self-employment tax 




15,373,279 
39,574,991 






17,074,708 




Number of returns 


14,664,473 
37,367,003 


15.920.203 


16,694.655 


2.3 


Amount 


42.210,737 


45,459,427 


47,842,244 


5.2 


Recapture taxes 




15,797 










Number of returns 


14,684 


41,161 


15,206 


12,536 
320,788 


-17.6 


Amount 


117,943 


87,939 


173,122 


299,191 


7.2 



Footnotes at end of table. 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 2002-2006, in Current and Constant 1990 
Dollars-Continued [1] 



[All figures are estimates based on samples-monev amounts are in thousands of dollarsl 












Current dollars 




Item 


2002 


2003 


2004 


2005 


2006 


Percent change, 
2005 to 2006 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


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


238.185 


557,717 


517.609 


335,818 


355,457 


5.8 


Amount 


31.446 


148,746 


107.929 


79,220 


73,109 


-7.7 


Tax on qualified retirement plans 














Number of returns 


4,896,938 


4,877,670 


4.924.584 


4,822.297 
3,820.152 


5,148,030 


6.6 


Amount 


3,498,067 


3,407,940 


3.640.374 


4.347,720 


13.8 


Advanced earned income credit payments 


156,376 






122,078 






Number of returns 


142,694 


142,639 


129,124 


5.8 


Amount 


73.904 


66.986 


62,360 


58,167 


62,149 


6.8 


Household employment taxes 


229,722 












Number of retums 


240.601 


243,702 


228,381 


225,441 


-1.3 


Amount 


703,931 


810.442 


885,832 


936,858 


917.524 


-2.1 


Total tax liability [1,4] 














Number of retums 


99,559.612 


97.875,142 


98,115,557 


99,880.223 
986,460.793 


102.363.945 
1.078,601,440 


2.5 


Amount 


839,977.103 


793,111,460 


879,962.609 


9.3 


Income tax withtield 














Number of retums 


114,861.744 


114,861,706 


116.312.978 


118,161,380 


120,500.889 


2.0 


Amount 


717,492.263 


703,758,484 


731.734.362 


782,659,594 


843.094.979 


7.7 


Estimated tax payments 










11.128.072 




Number of retums 


12,434,579 
198,177,595 


11,576.213 
182.906.911 


10.996,504 
188,770.357 


11,053,213 


0.7 


Amount 


221,001,524 


252,998.613 


14.5 


Earned income credit [1] 














Number of returns 


21,703,187 
38,198,572 


22.024.227 
38.657.067 


22.270,550 
40,024,074 


22,751,904 


23,042.200 


1.3 


Amount 


42,410,290 


44,387.566 


4.7 


Nontaxable combat pay election 














Number of retums 


N/A 


N/A 


10,024 


21,973 


8.323 


-62.1 


Amount 


N/A 


N/A 


9,283 


328.268 


90,997 


-72.3 


Additional child tax credit 














Number of returns 


10,937,417 


12,570,455 


14,528,434 


15.219,712 


15,590,592 


2.4 


Amount 


6,415,753 


9.112,716 


14,450,019 


15,495,160 


16.248,889 


4.9 


Payment with an extension request 














Number of retums 


1.235,156 


1,333,579 


1,518,779 


1.627,572 


1.758,125 


8.0 


Amount 


36.321.934 


38,303,188 


59,268,206 


77.833,848 


86,530,919 


11.2 


Excess social security tax withheld 














Number of returns 


1.145,352 


1,121,141 


1,242.604 


1.383,240 


1.443,437 


4.4 


Amount 


1,564,478 


1,566,411 


1,727.641 


2,023,314 


2,288,807 


13.1 


Other payments: 














Form 2439 














Number of retums 


19,422 


12,717 


9,608 


19,812 


84.547 


326.7 


Amount 


37,701 


123,633 


33,754 


52,976 


52.199 


-1.5 


Form 4136 














Number of retums 


365,868 


349,860 


345,020 


340,769 


318.754 


-6.5 


Amount 


101,459 


82,154 


86,378 


101,712 


85.905 


-15.5 


Form 8885 [5] 














Number of retums 


5,322 


17.834 


16,314 


13,380 


22.397 


67.4 


Amount 


1,967 


32,514 


23,595 


27,078 


27.567 


1.8 


Federal telephone excise tax credit 














Number of returns 


N/A 


N/A 


N/A 


N/A 


96,873,353 


m 


Amount 


N/A 


N/A 


N/A 


N/A 


4,164.063 


[7] 


Total payments [1] 














Number of retums 


123,462,930 


123.461.513 


124.989,700 
1,036.118,363 


126,781.067 


134.948.299 


6.4 


Amount 


998,311,722 


974,543.079 


1.141.605.497 


1,249,879,508 


9.5 


Overpayment, total 














Number of returns 


103,462,884 


105.361.848 


103,706,648 


104.778,359 


109,915,823 


4.9 


Amount 


239,784,002 


254.553.541 


255,064,839 


272.110,056 


295,796,995 


8.7 


Overpayment refunded 














Number of retums 


100,143,606 


102.004,984 


100,674,244 


101,870,385 


107,001,071 


5.0 


Amount 


205,987,348 


219.751,889 


221,371,474 


232,975,616 


250,941,390 


7.7 


Refund credited to next year 












Number of retums 


5,418.534 


5,199,186 


4,314.593 


4,055,960 


3,978,421 


-1.9 


Amount 


33.796.653 


34.801,652 


33.693.366 


39,134,446 


44,855.606 


14.6 


Tax due at time of filing 














Number of retums 


22.818.761 


21,072,333 


24.452,350 


25,659.937 


26.694,105 


4.0 


Amount 


82,287.723 


73,741,408 


99,683,779 


118,232,296 


126,289,889 


6.8 


Tax penalty 














Number of retums 


5.149.988 


4,829,886 


5.641,853 
774,697 


5,882,477 


6.496,924 


10.4 


Amount 


838,341 


619,485 


1 ,266,944 


1,770,962 


39.8 



Footnotes at end of table. 



Individual Returns 2006 



Table A--Selected Income and Tax Items for Selected Years, 2002-2006, in Current and Constant 1990 
Dollars-Continued [1] 

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





Constant 1990 dollars [6] 




Item 


2002 


2003 


2004 


2005 


2006 


Percent change, 
2005 to 2006 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


AM returns 


130,076,443 


130,423,626 


132,226,042 


134,372,678 


138,394,754 


3.0 


Electronically filed returns * 


52,798,823 


61,154,815 


68,380,152 


73,471,852 


80.095,643 


9.0 


Form 1 040 returns 


80,748,948 


80,420,043 


80,603,689 


81,497,559 


83,805,545 


2.8 


Electronically filed returns 


24,843,419 


30,472,170 


34,900,171 


39,465.536 


43,470,129 


10.1 


Form 1 040A returns 


28.714,328 


29,631,494 


30,572,631 


31.326,141 


32,018.556 


2.2 


Electronically filed returns 


16.839,599 


18,910,697 


20,771,324 


22,224.396 


23,888,067 


7.5 


Form 1040EZ returns " 


20,613,167 


20,372,089 


21,049,722 


21,548,977 


22,570,653 


4.7 


Electronically filed returns " 


11.115,806 


11,771,948 


12,708,657 


11,781,921 


12,737,447 


8.1 


Salaries and wages 














Number of returns 


110,938,441 


110,890,993 


112,369,812 


114,070,880 


116.379.376 


2.0 


Amount 


3,313,728,854 


3,302,486,146 


3,406,094,356 


3,450,741.214 


3.546.932,632 


2.8 


Taxable interest received 














Number of returns 


63.584,806 


59,459,344 


57,605,888 


59,249,357 


62,401,235 


5.3 


Amount 


108.302.979 


90.312,281 


86,833,327 


108,723,373 


144,427,656 


32.8 


Tax-exempt interest 














Number of returns 


4,453,829 


4.524,955 


4,416,851 


4,497,973 


6,038,822 


34.3 


Amount 


39,654,401 


38,174,879 


36,008.140 


38,617.084 


47,322,290 


22.5 


Ordinary dividends in AGI 














Number of returns 


31.409.759 


30.475,097 


30,687,178 
101,618.552 


31,175,376 


31,619,775 


1.4 


Amount 


75.030.038 


81.776.443 


111,433,738 


129,286,087 


16.0 


Qualified dividends in AGI 














Number of returns 


N/A 


22,449,379 


24.549.867 


25,853,686 
79,638,871 


26,584,184 
88,972,633 


2.8 


Amount 


N/A 


57,524,670 


76,470,873 


11.7 


State income tax refund 














Number of returns 


23.838.529 


24.655.907 


23.621,296 


22,110,769 


22,964,214 


3.9 


Amount 


17.351.608 


16.637.516 


15.734,206 


14,862,624 


15,697,799 


5.6 


Alimony received 














Number of returns 


425,963 


431,368 


439,608 


457,488 


441,514 


-3.5 


Amount 


4,740,566 


4,595,676 


5,025,839 


5,340,877 


5,266,136 


-1.4 


Business or profession net income, less loss 














Number of returns 


18.597.305 


19,415.648 


20,252,079 


21,057,329 


21,656,409 


2.8 


Amount 


160,453.177 


163,107.447 


171,084,628 


180,522,795 


182,572,802 


1.1 


Net capital gain in AGI less loss 














Number of returns 


23,249.625 


21,889.687 


22,388.659 


22,040,458 


22,069,069 


0.1 


Amount 


173,232,891 


208,822,242 


326.460.656 


443,813,347 


500,029,587 


12.7 


Capital gain distributions reported on Form 1040 














Number of returns 


939,523 


1,095,371 


2.878.263 
1.332.865 


4,155,219 


4,599,135 


10.7 


Amount 


305.459 


236,004 


3,318,660 


5,458.321 


64.5 


Sales of properly ottier ttian capital assets, net 














gain less loss 














Number of returns 


1,728.377 


1,753,860 


1.749.934 


1,777,203 


1.778.803 


0.1 


Amount 


-1,734,397 


-234,630 


1.731.845 


2,451,762 


2.724.804 


11.1 


Total IFW distributions 


8,889,787 












Number of returns 


9,240,253 


9.516.936 


10,024,085 


10,635.115 


6.1 


Amount 


87,513,180 


85,901,123 


90,997,605 


98,330,993 


107,330,248 


9.2 


Taxable IRA distnbutions In AGI 














Number of returns 


8,291,357 


8,611,702 


8,913,846 


9,387.189 


9,965,065 


6.2 


Amount 


64,112,995 


62,738,356 


70,361,371 


75,152,074 


80,872,602 


7.6 


Total pensions and annuities 














Number of returns 


24.857,470 


24,767,067 


25,130,018 


25,352,088 


26,511,367 


4.6 


Amount 


407.726,455 


401,577.149 


434,369,717 


458,707,089 


506,375,804 


10.4 


Taxable pensions and annuities in AGI 














Number of returns 


22,794,417 


22,822,842 
264,866,081 


23,123,390 
272,862.179 


23,247,374 


24,098,220 


3.7 


Amount 


260,058,837 


281,221,456 


292,123,518 


3.9 


Rents, royalties, partnerstiips, estates. 














trusts, etc. 














Number of returns 


14,683.765 


14,824,475 


15,191.999 


15,510,991 


15,624,588 


0.7 


Amount 


202,174.889 


210,013,210 


247,320,509 


299,228,845 


302,261,887 


1.0 


Farm net income less loss 








1,958,273 




Number of returns 


1.995.073 


1,997.116 


2,004,898 


1,981,249 


-1.2 


Amount 


-10,479,447 


-8,786,571 


-9,162.080 


-8,145,104 


-9,942,490 


-22.1 


Unemployment compensation in AGI 














Number of returns 


10,334,639 


10,065,230 


9,094.911 


7,887,700 


7,378,438 


-6.5 


Amount 


31,343,863 


31.255,596 


22.657.628 


18,646,163 


17,200,820 


-7.8 


Social security benefits (received) 














Number of returns 


13,869.265 


14,120.202 


14.759.589 


15,510,458 


20.609,364 


32.9 


Amount 
Taxable social security benefits in AGI 


149,460.960 


151,996,647 


160.465,896 


168,835,144 


220.333,642 


30.5 


Number of returns 


10,702.502 


10,975,002 


11,691,859 


12,660,754 


13.749.185 


8.6 


Amount 


67,921.144 


69,437,643 


76,444,558 


83,553.594 


93.647,107 


12,1 



Footnotes at end of table. 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 2002-2006, in Current and Constant 1990 
Dollars-Continued [1] 



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





Constant 1990 dollars 


[6] 




Item 


2002 


2003 


2004 


2005 


2006 


Percent change, 
2005 to 2006 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Foreign earned income exclusion [2] 
Number of returns 


316,931 


306.393 


295,313 


303,940 


329,264 


8.3 


Amount 


10.855.217 


10,707.675 


10.689,534 


10.894,170 


1 1 .773,446 


8.1 


Net operating loss [2] 














Number of returns 


670.081 


712.076 


829,838 


862,791 


916,899 


6.3 


Amount 


42,242,839 


44,619,870 


51,911,111 


53,180,550 


52,396,835 


-1.5 


Other income, net gain less loss [2] 














Number of returns 


5,467,631 


5,703,893 


5,891,550 


6,811,025 


6,176,952 


-9.3 


Amount 


13.881.504 


15,120,190 


16,053,753 


17,980.845 


19,415,344 


8.0 


Total income 














Number of returns 


129.837.130 


130.171,008 


131,924.074 


134.114,986 


137.228,802 


2.3 


Amount 


4,440,949,828 


4,470,656.584 


4.765.987,411 


5,041.427.182 


5,281,899,029 


4.8 


Archer MSA deduction 














Number of returns 


61,118 


67.347 


32,334 


18.808 


18.668 


-0.7 


Amount 


88,141 


91,771 


46.091 


27,671 


22,767 


-17.7 


Educator expenses 














Number of returns 


2.884.403 


3.240,673 


3,402,468 


3,503,719 


3.166.931 


-9.6 


Amount 


517.809 


572,254 


594,088 


587,548 


522,418 


-11.1 


Certain business expenses of reservists, performing 














artists, and fee-basis governement officials 




""- 










Number of returns 


N/A 


N/A 


105,135 


100,111 


120.468 


20.3 


Amount 


N/A 


N/A 


174.808 


190,812 


238.818 


25.2 


Health savings account deduction 














Number of returns 


N/A 


N/A 


90,857 


215.781 


358,968 


66.4 


Amount 


N/A 


N/A 


131,994 


341,827 


563,268 


64.8 


fvloving expenses 














Number of returns 


947,470 


1.023.888 
1.732.837 


1.096,436 
2,042,936 


1,134,137 
2.059,279 


1.082.576 


-».5 


Amount 


1,610,023 


2.048.801 


-0.5 


One-half of self-employment lax 














Number of returns 


14,664,473 


15,373.279 


15.920.203 


16.694,655 


17.074.708 


2.3 


Amount 


13,580,786 


14,056.310 


14,608.558 


15.216.788 


15,515,808 


2.0 


Self-employed health insurance 














Number of returns 


3,571,152 


3,802,277 


3,883,687 


3.901,082 


3,804.190 


-2.5 


Amount 


7,626,633 


11,686.229 


12,773,054 


13.149.859 


13,166.364 


0.1 


Keogh retirement plan ^ 














Number of returns 


1,186,947 


1,208.801 


1,201.332 


1,256.900 


1,228,299 


-2.3 


Amount 


11,882,077 


12,639,174 


13,353.600 


14.235.880 


14,274.676 


0.3 


Penalty on early withdrawal of savings 














Number of returns 


804,926 


736,121 


780,327 


805,625 


1,164.171 


44.5 


Amount 


140,080 


106,686 


145.213 


177,959 


278.761 


56.6 


Alimony paid adjustment 














Number of returns 


587.219 


587,368 


574.001 


588,463 


585.286 


-0.5 


Amount 


5,220,583 


5,341,147 


5,861,680 


5,993.332 


5,911.650 


-1.4 


Total taxpayer IRA adjustment 














Number of returns 


3,277,871 


3,418,494 


3,330,763 


3.256.066 


3,230,531 


-0.8 


Amount 


6,876,747 


7,107,112 


6,940,212 


8,034,161 


8,128,084 


1.2 


Student loan interest deduction 








8.072.896 






Number of returns 


6.640.784 


6,953,370 


7,527,249 


8,540,900 


5.8 


Amount 


3.386.298 


3,131,972 


3,044,107 


3.382.008 


3.992.779 


18.1 


Jury duty pay 














Number of returns 


N/A 


N/A 


N/A 


N/A 


57,259 


m 


Amount 


N/A 


N/A 


N/A 


N/A 


33,602 


[7] 


Tuition and fees deduction 














Number of retums 


3,444.941 


3,571,154 
4,746.897 


4,710,253 


4.696.013 


4,015.828 


-14.5 


Amount 


4,472.489 


7,328,221 


7,260,368 


6,239,050 


-14.1 


Domestic production activities deduction 














Number of returns 


N/A 


N/A 


N/A 


336,959 


421,128 


25.0 


Amount 


N/A 


N/A 


N/A 


1,580.310 


2,142,102 


35.5 


Foreign housing deductions 














Number of retums 


2,074 


1,491 


3,352 


2,417 


3,942 


63.1 


Amount 


39.690 


36,765 


41,453 


47,498 


54.236 


14.2 


Other adjustments 














Number of retums 


208.348 


272,647 


188,210 


257.014 


137.296 


-46.6 


Amount 


773.347 


933,441 


766,358 


938.629 


696.490 


-25.8 


Total statutory adjustments 














Number of returns 


28.911,078 


30,382,069 


32,153,965 


33,591.124 


33,980.524 


1.2 


Amount 


56.076,622 


62,198.634 


67.852.373 


73,223.927 


73,829.674 


0.8 


Adjusted gross income or loss (AG!) 














Amount 


4,384.873.206 


4,408.457,950 


4,698,135,038 


4.968,203,255 


5,208,069.355 


4.8 


Total itemized deductions 














Number of returns 


45.647.551 


43,949.591 


46.335.237 


47,755.427 


49,123.555 


2.9 


Amount 


652,650.669 


640.529,001 


690,822.462 


750,877.467 


797,170.744 


6.2 



Footnotes at end of table. 



Individual Returns 2006 



Table A--Selected Income and Tax Items for Selected Years, 2002-2006, in Current and Constant 1990 
Dollars-Continued [1] 





Constant 1990 dollars 


61 




Item 


2002 


2003 


2004 


2005 


2006 


Percent change, 
2005 to 2006 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Total standard deduction 
Number of returns 


82.655.191 


84,643,281 


84,016,753 


84,841,222 


86.583.732 


2.1 


Amount 


357,807.218 


394,730,151 


388.188,663 


388,720,021 


393,945,646 


1.3 


Basic standard deduction 














Number of returns 


82.655.191 


84,643.281 


84.016,753 


84,841,222 


86,583,732 


2.1 


Amount 


346,780,556 


383.466.683 


377,219.528 


377,634,574 


382,936,292 


1.4 


Additional standard deduction 








10,996,440 


11,261,327 




Number of returns 


10,857,098 


11,200.647 


10.985.079 


2.4 


Amount 


10,826,662 


11,263,468 


10,969,136 


11,085,447 


11,009,353 


-0.7 


AGI less deductions 














Number of returns 


114,976,167 


114,402,877 


116,042,570 


118,115,885 


120,676,830 


2.2 


Amount 


3,459,946,100 


3,461,494,423 


3,709,864,246 


3,921,698,088 


4,112,001,540 


4.9 


Number of exemptions 


258,716,374 


261,126,373 


263,896,304 


269.043,070 


275,256,944 


2.3 


Exemption amount 


553.372,406 


554,904,167 


554,110,756 


562,184,863 


578,412,198 


2.9 


Taxable income 














Number of returns 


102,275,969 


101.392,812 


102,737,959 


104,330,653 


106,667,402 


2.2 


Amount 


2,976,836.956 


2.983.109.687 


3,231,948,538 


3,438,531,375 


3,618,122,855 


5.2 


Tax from table, rate schedules, etc. 














Number of returns 


102.266.930 


101.386.201 


102,721,593 


104,321,332 


106,658,774 


2.2 


Amount 


603,080,757 


554.201.549 


602,925,850 


651,075,606 


688,227,973 


5.7 


Additional taxes 














Number of returns 


13,291 


21,370 


9,884 


10,595 


12,787 


20.7 


Amount 


111,602 


157,733 


59,246 


15.890 


28,048 


76.5 


Alternative minimum fax 














Number of returns 


1,910,789 


2,357,975 


3,096,299 


4,004,756 


3,966,540 


-1.0 


Amount 


4,981,033 


6,725,712 


9,016,774 


11,660,690 


13,984,816 


19.9 


Income tax before credits 














Number of returns 


102,293,722 


101,412,777 


102,740,921 


104,345,964 


106,688.255 


2.2 


Amount 


608,170,580 


561,083,722 


612,001,871 


662,752,186 


702.240.837 


6.0 


Foreign tax credit 














Number of returns 


3,748,974 


4,145,174 


4,700,259 


5,398,046 


6,418.317 


18.9 


Amount 


4,312,209 


4,123,263 


4.676,812 


6,266,392 


7,106,660 


13.4 


Ctiild care credit 














Number of returns 


6,185,855 


6.313,297 


6,316,649 


6,500,596 


6,466,792 


-0.5 


Amount 


1,966,961 


2,277,621 


2,310,024 


2,317.339 


2.261,113 


-2.4 


Credit for elderly or disabled 














Number of returns 


133,538 


123,147 


107,914 


101,627 


98,261 


-3.3 


Amount 


15,348 


14,387 


12,969 


9,456 


9,449 


-0.1 


Education credits 




7,298,227 










Number of returns 


6,544,536 


7,180,884 
4,163,879 


7,057,251 


7,725,138 


9.5 


Amount 


3,642.983 


4,149,879 


4,096,139 


4,554,099 


11.2 


Retirement savings contributions credit 














Number of returns 


5,307,176 


5,296,688 


5,288,732 


5,293,605 
632,216 


5,192,133 
579,739 


-1.9 


Amount 


769,055 


734,655 


700,004 


-8.3 


Residential energy credit 














Number of returns 


N/A 


N/A 


N/A 


N/A 


2,817,243 


[7] 


Amount 


N/A 


N/A 


N/A 


N/A 


648,605 


[7] 


Cfiild tax credit 














Number of returns 


25,939,801 
15,639,732 


25,672,254 


25,988,711 


25,950,568 


25,741,511 


-0.8 


Amount 


16,184,677 


22,353,256 


21,450,884 


20,584,663 


^.0 


Adoption credit 














Number of returns 


55,905 


63,980 


71,136 


84,793 


93,369 


10.1 


Amount 


170,137 


247,722 


208,920 


213,894 


227,746 


6.5 


General business credit 














Number of returns 


284,720 


262,738 


248,506 


251,386 


386,681 


53.8 


Amount 


545,680 


435,188 


439,717 1 


587,584 


844,659 


43.8 


Pnor year minimum tax credit 














Number of returns 


193,776 


250,605 


274,596 


290,376 


359,098 


23.7 


Amount 


709,592 


650,950 


624,221 


723,730 


669,421 


-7.5 


Total credits [3] 














Number of returns 


38,846,217 


39,247,449 


39,841,978 


40,526,374 
36,526,841 


44,397,533 
37,705,453 


9.6 


Amount 


28,159,493 


29.168.590 


35,708.890 


3.2 


Income tax less credits [1] 














Number of returns 


93,565,243 


91,109.363 


90,876,672 


92,343,186 


94,509,890 


2.3 


Amount 


580,011.086 


531,915,132 


576,292,981 


626,225,345 


664,535,383 


6.1 


Self-employment tax 














Number of returns 


14.664.473 
27.156.252 


15.373.279 


15.920,203 


16,694,655 


17,074,708 


2.3 


Amount 


28.107.238 


29.211,583 


30,427,997 


31,026,099 


2.0 


Recapture taxes 




15.797 










Number of returns 


14,684 


41,161 


15,206 


12,536 


-17.6 


Amount 


85,714 


62.457 


119,808 


200.262 


208,034 


3.9 



Footnotes at end of table 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 2002-2006, in Current and Constant 1990 
Dollars-Continued [1] 



[All figures are estimales based on samples-monev amounts are in thousands of dollars) 












Constant 1990 dollars 


61 




Hum 


2002 


2003 


2004 


2005 


2006 


Percent change, 
2005 to 2006 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


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


238.185 


557,717 


517,609 


335.818 


355,457 


5.8 


Amount 


22.853 


105,643 


74,691 


53.025 


47,412 


-10.6 


Tax on qualified retirement plans 














Number of returns 


4.896.938 
2.542,200 


4,877,670 


4,924,584 


4.822.297 


5,148,030 


6.8 


Amount 


2.420.412 


2,519,290 


2.556.996 


2,819,533 


10.3 


Advanced earned income credit payments 














Number of returns 


156,376 


142.694 


142,639 


122,078 


129,124 


5.8 


Amount 


53,709 


47,575 


43,156 


38,934 


40,304 


3.5 


Household employment taxes 














Number of returns 


229,722 


240.601 


243,702 


228,381 


225,441 


-1.3 


Amount 


511,578 


575.598 


613,033 


627,080 


595,022 


-5.1 


Total tax liability [1,4] 














Number of returns 


99.559.612 


97.875.142 


98,115,557 


99.880.223 


102,363,945 
699,482,127 


2.5 


Amount 


610.448.476 


563,289.389 


608,970,664 


660,281.655 


5.9 


Income tax withheld 














Number of returns 


114.861.744 


114.861.706 


116,312,978 


118.161.380 


120,500,889 


2.0 


Amount 


521,433.331 


499,828,469 


506,390,562 


523,868,537 


546,754,202 


4.4 


Estimated tax payments 














Number of returns 


12.434.579 


11.576,213 


10,996,504 


11,053,213 


11,128,072 


0.7 


Amount 


144,024,415 


129,905,477 


130,636,925 


147,926,054 


164,071,733 


10.9 


Earned income credit [1] 














Number of returns 


21,703.187 


22,024,227 


22,270,550 


22,751,904 


23,042,200 


1.3 


Amount 


27,760,590 


27,455,303 


27,698,321 


28,387,075 


28,785,711 


1.4 


Nontaxable combat pay election 














Number of returns 


N/A 


N/A 


10,024 


21,973 


8,323 


-62.1 


Amount 


N/A 


N/A 


6,424 


219.724 


59,012 


-73.1 


Additional child tax credit 














Number of returns 


10,937,417 


12,570.455 


14,528,434 


15,219,712 


15,590,592 


2.4 


Amount 


4,662,611 


6.472.099 


10,000,013 


10.371,593 


10,537,542 


1.6 


Payment with an extension request 














Number of returns 


1,235.156 


1,333.579 
27,203.969 


1,518,779 
41,016,060 


1,627,572 
52,097,622 


1,758,125 


8.0 


Amount 


26,396,754 


56,116,030 


7.7 


Excess social security tax witfihekJ 














Number of returns 


1,145,352 
1,136,975 


1.121.141 


1,242,604 


1,383,240 


1,443,437 


4.4 


Amount 


1,112,508 


1,195,599 


1,354,293 


1,484,311 


9.6 


Other payments: 














Form 2439 














Number of returns 


19,422 


12,717 


9,608 


19,812 


84,547 


326.7 


Amount 


27,399 


87,808 


23,359 


35,459 


33,851 


-4.5 


Form 4136 














Number of returns 


365,868 


349,860 


345,020 


340,769 


318,754 


-6.5 


Amount 


73,735 


58,348 


59,777 


68,080 


55,710 


-18.2 


Form 8885 [5] 














Number of returns 


5,322 


17,834 


16,314 


13,380 


22,397 


67.4 


Amount 


1,430 


23,092 


16.329 


18,124 


17,877 


-1.4 


Federal telephone excise tax credit 














Number of returns 


N/A 


N/A 


N/A 


N/A 


96,873,353 


[7] 


Amount 


N/A 


N/A 


N/A 


N/A 


2,700,430 


[7] 


Total payments [1] 














Number of returns 


123,462,930 


123.461.513 


124.989,700 


126,781.067 


134,948,299 


6.4 


Amount 


725,517,240 


692,147,073 


717.036.929 


764,126,839 


810,557,398 


6.1 


Overpayment, total 


103,462,884 


105,361,848 










Number of returns 


103.706,648 


104,778,359 


109,915.823 


4.9 


Amount 


174,261,629 


180,790,867 


176,515,460 


182,135,245 


191.826.845 


5.3 


Overpayment refunded 














Number of returns 


100,143,606 


102.004.984 


100,674,244 


101,870,385 


107,001,071 


5.0 


Amount 


149,700,108 


156,073.785 


153,198,252 


155,940,841 


162,737,607 


4.4 


Refund credited to next yeai 














Number of retums 


5,418,534 


5.199.186 


4,314,593 


4,055,960 


3,978,421 


-1.9 


Amount 


24,561.521 


24,717,082 


23,317,208 


26,194,408 


29,089,239 


11.1 


Tax due at time of filing 














Number of returns 


22.818,761 


21,072,333 


24,452,350 


25,659,937 


26,694,105 


4.0 


Amount 


59,802,124 


52,373,159 


68,985,314 


79,138,083 


81,900,058 


3.5 


Tax penalty 














Number of returns 


5,149.988 


4,829,886 


5,641,853 


5',88'2,477 


6,496,924 


10.4 


Amount 


609.259 


439,975 


536,122 


848,021 


1,148.484 


35,4 



[1] All items correspond to the Form 1040 line items. Therefore, some may cJiffer from the SOI items shown in the Basic Tables in Section 3. 
[2] Line 21 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss. 
[3] Total credits includes the values for mortgage interest tax credit and "other credits" not tabulated here. 
[4] Total tax liability includes the values for "other taxes" not tabulated here. 

[5] The data for 2002 cover only the health coverage credit for insurance premiums paid in December 2002. 

[6] Inflation-adjusted data were calculated using the consumer price index from the Bureau of Labor Statistics; based on 1990=100 
when 1990 CPI-U = 130 7; 2006 CPI-U = 201.6. 2005 CPI-U = 195.3; 2004 CPI-U = 188 9; 2003 CPI-U = 184.0; 2002 CPI-U = 179.9 



N/A = Not applicable 

[7] Percentage not computed. 
' Includes Form 1040 Teleftle. 
•* Includes Form 1040EZT, 



10 



Individual Returns 2006 



Figure 1 -General Fll 


Ing Requirements 








Marital Status 


Filing Status 


Age 




Gross Income 


Single (Including divorced and 
legally separated) 


Single 


under 65 
65 or older 




$8,450 
$9,700 


Head of household 


under 65 
65 or older 




$10,850 
$11,750 


Married with a child and living 
apart from spouse during the last 
six months of 2006 


Head of household 


under 65 
65 or older 




$10,850 
$12,100 


Married and living with spouse at 
the end of 2006 (or on the date 
spouse died) 


Married, Joint return 


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


$16,900 
$17,900 
$18,900 


Married, separate return 


any age 




$3,300 


Married, not living with spouse at 
the end of 2006 (or on the date 
spouse died) 


Married, joint or separate return 


any age 




$3,300 


Widowed in 2004 or 2005 and not 
remarried in 2006 


Single 


under 65 
65 or older 




$8,450 
$9,700 


Head of household 


under 65 
65 or older 




$10,850 
$11,750 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 




$13,600 
$14,600 



improvement in a series of planned innovations 
to the content and scope of this report. 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. 

Requirements for Filing 

The filing requirements for Tax Year 2006 
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 2006 if he or she: 
1. Was liable for any of the following taxes: 

• Social security or Medicare tax on unreported 
tip income; 

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

• Alternative minimum tax; 

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

• Tax from the recapture of various credits, 
including investment credits or low-income 
housing credits; 

• Household employment taxes (unless only 
filing because taxpayer owed this tax, then 
taxpayer could have filed only schedule H); 



Introduction and Changes in Law 



11 



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 w^ages, tips, and taxable scholarship and fellovi/ship grants. Gross income is the total of unearned and earned incoi 



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

• Earned income was more than $5,150, or 

• Unearned income was over $850, or 

• Gross income was more than the larger of (a) $850 or (b) earned income (up to $4,850) plus $300. 



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

• Earned income was more than $6,400 ($7,650 if 65 or older and blind), or 

• Unearned income was more than $2,100 ($3,350 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $4,850) plus $300 or $850, whichever is larger; 
plus $1 ,250 ($2,500 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 and itemizes deductions. 

• Earned income was more than $5,150, or 

• Unearned income was over $850, or 

• Gross income was more than the larger of $850 or earned income (up to $4,850) plus $300. 



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

• Earned income was more than $6,150 ($7,150 if 65 or older and blind), or 

• Unearned was more than $1 ,850 ($2,850 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $4,850) plus $300 or $850, whichever is larger, 
plus $1 ,000 ($2,000 if 65 or older and blind) 

• Gross income was at least $5 and spouse files a separate return 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. 



12 



Individual Returns 2006 



Changes in Law or Administrative 
Procedures 

Major changes in effect for Tax Year 2006 that 
influenced the Statistics of Income data are hsted 
below. Section 4, Explanation of Terms, provides 
more detailed explanations and definitions of the 
terms used in this report. 

Additional Child Tax Credits 

Modifications were made to the additional child 
tax credit for 2006. In Tax Year 2005, the credit 
limit based on earned income was 1 5 percent of a 
taxpayer's earned income that exceeded $11,000. 
For 2006, the limit was 15 percent of a taxpayer's 
earned income that exceeded $1 1,500. 

Alternative Minimum Tax 

For Tax Year 2006, the minimum exemption 
rose to $62,550 for a married couple filing a joint 
return, up from $58,000 in 2005, and to $42,500 for 
singles and heads of household, up from $40,250, 
and to $31,275 fi-om $29,000 for a married person 
filing separately. 

Earned Income Credit 

The maximum amount of the earned income 
credit increased, as did the amounts of earned 
income and investment income an individual could 
have and still claim the credit. The maximum 
amount of investment income (interest, dividends 
and capital gain income) a taxpayer could have 
and still claim the credit increased to $2,800 from 
$2,700. The maximum credit for taxpayers with no 
qualifying children increased to $412 from $399. 
For these taxpayers, earned income and AGI had 
to be less than $12,120 ($14,120 if married filing 
jointly) to get any EIC. For taxpayers with one 
qualifying child, the maximum credit increased 
$85 to $2,747 and, for taxpayers with two or 
more qualifying children, the maximum credit 
increased to $4,536 from $4,400. To be eligible 
for the credit, a taxpayer's earned income and AGI 
had to be less than $32,001 ($34,001 for married 
filing jointly) for one qualifying child, or less than 
$36,348 ($38,348 for married filing jointly) for 
two or more qualifying children. 



Exemption Amount 

Indexing for inflation increased to $3,300 
the deduction for each exemption to which the 
taxpayer was entitled for 2006, an increase from 
the $3,200 allowed for 2005. The AGI threshold 
for the limitation of exemption amounts was also 
indexed for inflation, increasing from $145,950 to 
$150,500 for single filers; $218,950 to $225,750 
for married persons filing jointly and surviving 
spouses; $182,450 to $188,150 for heads of 
household; and $109,475 to $1 12,875 for married 
persons filing separately. The phase-out of the 
deduction for exemptions was completed at AGI 
levels above $273,000 for single filers; $348,250 
for married persons filing jointly and surviving 
spouses; $310,650 for heads of household; and 
$183,750 for married persons filing separately. 
For 2006, a taxpayer could lose no more than 2/3 of 
the dollar amount of their exemption. This meant 
each exemption could not be reduced to less than 
$1,100 for 2006. For 2005 and previous years, 
exemption amounts could be limited to zero. 

Federal Telephone Excise Tax Credit 

Taxpayers who were billed after February 
28, 2003 and before August 1, 2006, for federal 
telephone excise tax on long distance or bundled 
service may have taken a credit or refiind for Tax 
Year 2006. Individuals were eligible to receive 
this credit even if they owed no tax or had not 
received a refund of this excise tax from their 
service provider. Taxpayers could request 
the standard amount based on the number of 
exemptions claimed on their return (number of 
exemptions: = $0, 1 = $30, 2 = $40, 3 = $50, 4 
or more = $60) or the actual amount shown on the 
taxpayer's long distance records. Individuals who 
did not otherwise have to file an income tax return 
filed a Form 1040EZ-T, Request for Refund of 
Federal Telephone Excise Tax, in order to obtain 
their refund. 

Foreign-earned Income 

Taxpayers who claimed the foreign earned 
income exclusion or the foreign housing deduction 
on Form 2555, Foreign Earned Income, had to 
use the foreign earned income tax worksheet to 



Introduction and Changes in Law 



13 



figure their tax. Taxpayers had to refigure their 
tax on nonexcluded income using the tax tables 
that would have applied had they not claimed the 
exclusion. 

General Business Credits 

The Energy Tax Incentives Act of 2005 
and the Safe, Accountable, Flexible, Efficient 
Transportation Act of 2005 provided tax incentives 
for energy efficient buildings and appliances, 
alternative and clean fliel vehicle credits, and other 
incentives and credits related to energy production 
and excise taxes. 

Health Savings Account Deduction 

The deduction was limited to the annual 
deductible on the qualifying high deductible health 
plan, but not more than $2,700 ($5,450 if family 
coverage), an increase from $2,650 ($5,250 if 
family coverage) in 2005. These limits were $700 
higher if the taxpayer was age 55 or older ($1,400 
if both spouses were 55 or older). For 2005, these 
limits were $600 and $ 1 ,200 respectively. 

Individual Retirement Arrangement 
Deduction 

For 2006, a taxpayer (both taxpayers for 
taxpayers filing jointly), was able to take an IRA 
deduction up to $4,000 ($5,000 if age 50 or older) 
if not covered by a retirement plan, or if covered by 
a retirement plan but their modified AGI was less 
than $60,000 ($85,000 if married filing jointly or 
qualifying widow(er)). This was up from $80,000 
if married filing jointly or qualifying widow(er) 
for 2005. Military members serving in combat 
zone localities could count tax free combat pay 
in figuring how much to contribute to a Roth or 
traditional IRA. This allowed members of the 
military to make contributions with no taxable 
earned income, unlike in previous years. 

Itemized Deductions 

If a taxpayer's AGI was greater than $ 1 50,500 
($75,250 if married filing separately), his or her 
itemized deductions may have been limited; 
the threshold was increased from $145,950 



($72,975 if married filing separately) for 2005, 
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. For Tax Year 2006, 
the reduction amount was then divided by 3 and 
subtracted from the original reduction amount. 
As a result, the amount by which the deduction 
was reduced was only 2/3 of the amount of the 
reduction that would have otherwise applied (for 
2005 and previous years). 

Katrina Emergency Tax Relief Act of 

2005 

The Katrina Emergency Tax Relief Act of 
2005 provided an additional exemption of $500 
in years 2005 or 2006 for each Hurricane Katrina 
displaced individual claimed by the taxpayer. The 
total additional exemption claimed for all years 
cannot exceed: $2,000 for married taxpayers 
filing jointly, $1,000 for married taxpayers filing 
separately, and $2,000 for all other taxpayers. A 
Hurricane Katrina displaced individual is a person 
(1) whose main home on August 28, 2005 was in 
the Hurricane Katrina disaster area, (2) who is 
displaced from the home, and (3) who is provided 
housing free of charge in the taxpayer's main 
home for a period of 60 consecutive days which 
ends in the taxable year in which the exemption is 
claimed. The additional exemption is not subject to 
the income-based phaseouts applicable to personal 
exemptions, and is allowed as a deduction in 
computing alternative minimum taxable income. 

Kiddie Tax 

For Tax Year 2006, the age limit for children 
who received taxable income and needed to 
figure tax using their parent's higher marginal 
rates increased from 14 to 18. Also, the amount 
of taxable investment income a child could have 



14 



Individual Returns 2006 



Figure 3.-Calculation of the 1979 
Income Concept for 2006 



1979 Total Income Concept= 

Income or Loss: 

Salaries and wages [1] 

Interest [1] 

Dividends [1] 

Taxable refunds [1] 

Alimony received [1] 

Sales of capital assets, 
net gam or loss [1 J 

Other gains and losses (Form 4797) [1] 

Business net income or loss [1] 

Farm net income or loss [1] 

Rent net income or loss [1] 

Royalty net income or loss [1] 

Partnership net income or loss [1] 

S Corporation net income or loss [1] 

Farm rental net income or loss [1] 

Estate or trust net income or loss [1] 

Unemployment compensation [1] 

Depreciation in excess of straight-line 
depreciation [2] 

Total pension income [3,5] 

Other net income or loss [4] 

Net operating loss[1] 

Deductions: 

Disallowed passive losses (Form 8582) [6] 

Moving expenses [1] 

Alimony paid [1] 

Unreimbursed business expenses [6] 



[1] Included in adjusted gross income (less deficit) (AGI) for Tax Year 2006. 

[2] Adjustment to add back excess depreciation (accelerated over straight-line 

depreciation) deducted in tfie course of a trade or business and included in 

net income (loss) amounts shown above. 

[3] Includes taxable and tax-exempt pension and retirement distributions, 

including IRA distributions. 

[4] Includes an adjustment to add back amounts reported for the 

foreign-earned income exclusion." 

[5] Not fully included in AGI for Tax Year 2006. 

[6] Not included in AGI for Tax Year 2006. 



before being taxed at their parent's rate rose to 
$1,700, up from $1,600. 

Residential Energy Credit 

For 2006, taxpayers could receive a 10 percent 
credit for buying qualified energy efficiency 
improvements for their main home. The maximum 
credit is $500 and no more than $200 of the credit 
can be attributable to expenses for windows. 

Self-employment Tax 

The ceiling on taxable "self-employment 
income" was raised, for 2006, to $94,200 for 
the social security portion (12.4 percent) of the 
self-employment tax. The limit was $90,000 for 
2005. 

Standard Deduction 

For married persons filing jointly or surviving 
spouses, the standard deduction was increased in 
2006, from $10,000 to $10,300. 

For single filers and married persons filing 
separately, the standard deduction rose from 
$5,000 to $5,150; and for heads of household, 
from $7,300 to $7,550. The amount of standard 
deduction for a dependent was the greater of $850 
or the dependent's earned income plus $300 (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 $ 1 ,000 or $ 1 ,250 depending on marital 
status. 

The 1979 Income Concept: A 
Retrospective Income Definition 

In order to analyze changes in income and 
taxes over a period of years, a consistent definition 
of income must be used. The income concept 
available from Federal income tax returns, AGI, 
was designed to facilitate tax administration, and 
its definition has changed over time to reflect 
modifications to the Internal Revenue Code. Tax 
laws of the 1 980 's (the Economic Recovery Tax Act 
of 1981, the Tax Equity and Fiscal Responsibility 
Act of 1982, the Tax Reform Act of 1984, and 
the Tax Reform Act of 1986) made significant 



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, 2006 

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





Income 


Salaries and wages 


Size of 


2006 Adjusted Gross Income 


1979 Income Concept 


2006 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


All returns, total 


138,394.754 


8,030.843 


138,394,754 


8,267,914 


116.379.376 


5.469.370 


116.379.376 


5.469.370 


Under $10,000 


26.095.710 


27.801 


25.375.987 


18.939 


18,860.514 


113.482 


18.581.531 


109,311 


$10,000 under $20,000 


22.649.374 


337.396 


22.862.807 


340.984 


18.057,847 


255.089 


18.262.690 


259.606 


$20,000 under $30,000 


18,662,022 


463.115 


19.469.649 


482,792 


16.208.518 


381.074 


16.549.439 


390.917 


$30,000 under $40,000 


14.151,824 


492.158 


14.756.183 


513,029 


12.585.820 


408.124 


12.851.992 


418.804 


$40,000 under $50,000 


10,687,193 


478.796 


10.817.266 


484,442 


9.481.258 


389.321 


9.523.293 


393.908 


$50,000 under $60,000 


8,737.131 


478.756 


8.533.497 


467,653 


7.769.958 


382.605 


7.686.564 


383.462 


$60,000 under $70,000 


7.015.854 


454.804 


6,643,970 


430.553 


6.236.960 


358.026 


5.957.871 


350.681 


$70,000 under $80,000 


5.864.866 


438.764 


5,520,997 


413,048 


5.259.746 


345.286 


5,027,684 


334.918 


$80,000 under $90,000 


4.699.669 


398.383 


4,383,870 


371.780 


4.216.268 


311.581 


3.990,086 


300.850 


$90,000 under $100,000 


3.677.804 


348.521 


3,375,395 


319.770 


3.339.373 


273.004 


3.129.298 


259.458 


$100,000 under $125,000 


5.908.809 


656.794 


5,698,483 


633.943 


5.358.253 


513.685 


5.223.671 


499.385 


$125,000 under $150,000 


3.122.919 


426,919 


3,118,749 


425.879 


2.798.150 


317.222 


2.804.671 


313.345 


$150,000 under $175,000 


1.897.211 


306,222 


1.903,120 


307.067 


1.694.335 


222,086 


1.718.155 


219,167 


$175,000 under $200,000 


1.159.484 


216,387 


1.230,057 


229.734 


1,037,581 


152,057 


1.089.882 


150.134 


$200,000 under $300,000 


2.052.633 


492,248 


2,301,167 


554.144 


1,792,886 


315,506 


1.988,474 


323.908 


$300,000 under $400,000 


712.339 


244,464 


848,089 


291.557 


607,735 


143,216 


716,553 


150.039 


$400,000 under $500,000 


356.513 


158,440 


436.758 


194.224 


300,724 


85,910 


363.576 


88,997 


$500,000 under $1,000,000 


589.306 


399,609 


713.367 


482.725 


487,691 


188,814 


587.835 


199,578 


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


150.431 


182,044 


176,106 


212.447 


121,544 


70.189 


141.957 


73,360 


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


64.007 


110,212 


77.679 


133,669 


51.234 


37.610 


61.810 


40.141 


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


98.724 


295,129 


109.242 


324,425 


79.672 


89.553 


87.848 


92.356 


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


24.975 


171,408 


26,195 


179,321 


20.365 


44.037 


21.414 


44.968 


$10,000,000 and over 


15,956 


452,475 


16,119 


455,790 


12.944 


71.895 


13.083 


72.080 




Taxable interest received 


Ordinary dividends received 


Ordinary dividends received 


Size of 


2006 Adjusted Gross Income 


1979 Income Concept 


2006 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) 


All returns, total 


62,401.235 


222,707 


62,401.235 


222,707 


31,619.775 


199.359 


31.619.775 


199.359 


Under $10,000 


6,491,634 


10.859 


6,111,408 


10.798 


3.258.358 


4,954 


3,082.383 


4.925 


$10,000 under $20,000 


6,047,067 


9.581 


5,942,438 


9.289 


2.575.173 


4,582 


2.508.262 


4 444 


$20,000 under $30,000 


5,570,463 


9.081 


6,104,669 


11.150 


2,279.094 


4,449 


2,553,357 


5.485 


$30,000 under $40,000 


5,351,616 


8.491 


5.839.838 


10,323 


2,133.918 


4,174 


2,462,063 


6.433 


$40,000 under $50,000 


5.113,117 


8.360 


5,316.841 


9.984 


2.210,312 


5,242 


2.294.713 


5.702 


$50,000 under $60,000 


4.917.069 


8.685 


4,805.010 


9,130 


2.201,969 


5.603 


2.171.186 


5.917 


$60,000 under $70,000 


4.450.296 


9.093 


4.176.839 


8,154 


2.109.257 


5.726 


1.930.749 


5.733 


$70,000 under $80,000 


4,014,124 


8.608 


3.773.216 


7.239 


1.962.077 


5,756 


1.805.145 


5.428 


$80,000 under $90,000 


3,408,705 


7.281 


3.133.089 


6.367 


1.738.884 


5.692 


1.586.722 


5.217 


$90,000 under $100,000 


2,859,776 


6.662 


2.598.327 


5.270 


1.507.785 


5.108 


1.314,351 


4.052 


$100,000 under $125,000 


4.843,566 


11.934 


4.527.851 


11.215 


2.781.388 


11.512 


2.609,540 


10.371 


$125,000 under $150,000 


2.700.547 


9.561 


2.687.362 


8.720 


1.743.718 


9.109 


1.711.138 


8.134 


$150,000 under $175,000 


1.698.745 


7.194 


1.704.974 


6.601 


1,172,019 


7,125 


1.173,416 


6.328 


$175,000 under $200,000 


1.060.729 


5.267 


1.116.254 


4.889 


778,139 


5,104 


804.945 


5.130 


$200,000 under $300,000 


1.916.127 


13.163 


2.134.862 


13.269 


1,477,081 


15,384 


1.620.298 


14.941 


$300,000 under $400,000 


682.746 


7,175 


807.836 


7,351 


561.302 


9,373 


654.098 


9.226 


$400,000 under $500,000 


346.643 


5,020 


421.612 


5.234 


295,912 


6.073 


356.421 


6.107 


$500,000 under $1,000,000 


577,126 


14,078 


697.046 


14,810 


508.531 


16.967 


610.219 


17.529 


$1 .000.000 under $1 ,500,000 


148,607 


7,402 


173.774 


7,396 


135,761 


8.818 


158.193 


8.989 


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


63,647 


4.876 


77.297 


4.980 


58,893 


5.424 


71.260 


5,713 


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


98,086 


13.487 


108.518 


13.639 


90.849 


15.016 


100.746 


15,242 


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


24,891 


8.969 


26.107 


9.086 


23.849 


9.455 


24,903 


9,588 


$10,000,000 and over 


15,906 


27.880 


16.068 


27.814 


15.505 


28.715 


15,666 


28.724 



Footnotes at end of table 



16 



Individual Returns 2006 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2006-Continued 

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





Business or profession net income less loss 


Sales of capital assets 


Size of 


2006 Adjusted Gross Income 


1979 Income Concept 


2006 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


All returns, total 


21.656,409 


281,527 


21,656,409 


281,527 


26,668,205 


779,462 


26.668,205 


779,462 


Under $10,000 


4,073,073 


5.303 


3.780,104 


2,052 


2.954.743 


11.064 


2,821,257 


11.836 


$10,000 under $20,000 


3,345,918 


25,527 


3.320,152 


22,983 


2.014.522 


2,807 


1,942,310 


2,824 


$20,000 under $30,000 


2,108,150 


17,752 


2,187,003 


16,557 


1.783.037 


3,336 


2,013,504 


3,931 


$30,000 under $40,000 


1,765,939 


14,711 


1,854,413 


13,846 


1.672.552 


4,028 


1.925,400 


5.085 


$40,000 under $50,000 


1,565.876 


13,569 


1,589,814 


12,961 


1,784,377 


5,115 


1,855,190 


5,774 


$50,000 under $60,000 


1.378,831 


12,313 


1.364,025 


11,513 


1,725,580 


5,813 


1,693.647 


6.672 


$60,000 under $70,000 


1,188,670 


11,132 


1,201,587 


11,368 


1,657,967 


6,517 


1,534.568 


7.036 


$70,000 under $80,000 


1,034,837 


11,290 


1,035.951 


11,054 


1.627,355 


8,116 


1,507.055 


8.306 


$80,000 under $90,000 


853,471 


10,696 


819,573 


9,815 


1,415,450 


8,020 


1,303,314 


8.119 


$90,000 under $100,000 


704,380 


10,776 


614,289 


8,137 


1 ,254,442 


8,350 


1,079,662 


6.209 


$100,000 under $125,000 


1.177.196 


19,908 


1,208,081 


20,756 


2.319.984 


18.158 


2,168.708 


17.264 


$125,000 under $150,000 


674,100 


16,336 


673,098 


14,968 


1.522.190 


17.317 


1.501.450 


16.859 


$150,000 under $175,000 


430,107 


13,736 


434,816 


13,130 


1,059.468 


16.057 


1.039.986 


14.199 


$175,000 under $200,000 


270,743 


10,921 


298,274 


11,478 


723.985 


13.794 


741.018 


13,267 


$200,000 under $300,000 


547,356 


28,045 


627,774 


32,050 


1,435.874 


45.535 


1.558.963 


44,460 


$300,000 under $400,000 


189,644 


13,761 


229,073 


17.029 


568.002 


29.054 


645.737 


28,648 


$400,000 under $500,000 


100,501 


8,546 


119,359 


9,847 


295.544 


23,314 


350.483 


23.335 


$500,000 under $1,000,000 


156.591 


15,866 


193,158 


19,083 


518.804 


74.779 


607.749 


75,392 


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


37,964 


5,143 


46,436 


5,950 


139.923 


43,744 


159.678 


43,903 


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


16,159 


2,728 


18,885 


2,968 


60.155 


30,412 


72.992 


30,593 


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


26,003 


9,434 


29,219 


9,783 


94,231 


92,753 


104.306 


93,586 


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


6,508 


1.771 


6,892 


1,904 


24.317 


68,260 


25,368 


68.820 


$10,000,000 and over 


4,394 


2.263 


4,436 


2,298 


15,700 


243,121 


15,859 


243.344 




Rents, royalties, and farm rental net income less loss 


Partnership and S corporation net income less loss 


Size of 


2006 Adjusted Gross Income 


1979 Income Concept 


2006 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 


9,987,998 


23,427 


9,987,998 


23,427 


7,619,301 


425,477 


7,619,301 


425.477 


Under $10,000 


954,035 


-6.148 


926,570 


-6,680 


617,160 


-34,895 


586,165 


-35.009 


$10,000 under $20,000 


885,479 


-322 


849,413 


-336 


354,096 


20 


345,247 


-13 


$20,000 under $30,000 


839,475 


-879 


918,821 


-763 


409,616 


1,296 


416,772 


920 


$30,000 under $40,000 


790,576 


-961 


866,371 


-639 


398.754 


2,234 


409.053 


1,748 


$40,000 under $50,000 


745,500 


-959 


768,234 


-442 


443.341 


2,249 


460.594 


2,039 


$50,000 under $60,000 


694.108 


-308 


690,285 


■356 


416.279 


3,390 


437,952 


3.392 


$60,000 under $70,000 


682,318 


-479 


645,632 


■219 


405.906 


3,406 


405,715 


3.224 


$70,000 under $80,000 


659,758 


■384 


632,517 


-728 


399.454 


4.407 


380.092 


4.098 


$80,000 under $90,000 


568,425 


36 


512,998 


153 


381.357 


4.333 


341.795 


3.886 


$90,000 under $100,000 


477,000 


286 


425.911 


810 


317.808 


4.299 


305.560 


4,313 


$100,000 under $125,000 


816.640 


1,107 


781.506 


698 


643.974 


11.588 


629.319 


10,734 


$125,000 under $150,000 


498.180 


2,263 


471.800 


2,334 


447.194 


10.300 


429.023 


9.795 


$150,000 under $175,000 


253.179 


2,174 


253.563 


1.520 


346.482 


11.060 


326.512 


9,467 


$175,000 under $200,000 


175,464 


1,565 


193,625 


2.069 


260.608 


9.980 


264,684 


9,575 


$200,000 under $300,000 


393,567 


4,928 


418,418 


4.419 


661,645 


36.535 


680,607 


35,806 


$300,000 under $400,000 


161,834 


2,715 


186,858 


2.550 


307.932 


27.449 


329.576 


27,090 


$400,000 under $500,000 


88,749 


2,187 


106,256 


2.246 


182.111 


22,570 


198,303 


23,223 


$500,000 under $1,000,000 


166,768 


5,695 


188,894 


5.733 


356.985 


73,457 


384,228 


75.139 


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


50.944 


2,454 


57,030 


2,467 


106.507 


39,782 


115,109 


40.544 


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


24.410 


1,487 


27,674 


1,537 


48.403 


25,335 


53,935 


26.358 


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


40.716 


3,254 


44,185 


3,298 


77.745 


65,431 


82,168 


66,810 


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


12.046 


1,469 


12,553 


1,497 


21,442 


33,815 


22,265 


34,487 


$10,000,000 and over 


8829 


2,248 


8,885 


2,262 


14.503 


67,434 


14,627 


67,852 



Footnotes al end o( table 



Introduction and Changes in Law 



17 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2006--Continued 

[Ail figures are estimates based on samples-money amounts are in millions of dollars) 





Nondeductible passive losses 


Estate and trust net income less loss 


Size of 


2006 Adjusted Gross Income 


1979 Income Concept 


2006 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 


1.891.387 


33,824 


1,891,387 


33,824 


595,604 


17,183 


595,604 


17,183 


Under $10,000 


150.104 


4.512 


203,675 


11,560 


47.973 


-284 


46,411 


-288 


$10,000 under $20,000 


60.091 


1,012 


66.012 


630 


35.064 


173 


33,594 


156 


$20,000 under $30,000 


69.377 


1,137 


77,450 


992 


28.208 


171 


39,218 


220 


$30,000 under $40,000 


71,150 


655 


78,234 


696 


33.852 


162 


33,923 


194 


$40,000 under $50,000 


67.308 


666 


62,855 


527 


30,019 


195 


31.506 


277 


$50,000 under $60,000 


73.173 


829 


68.884 


563 


31,938 


272 


35.013 


237 


$60,000 under $70,000 


65,328 


574 


67.625 


570 


33.992 


301 


31.570 


380 


$70,000 under $80,000 


83.234 


839 


64,573 


580 


27,558 


374 


29.183 


374 


$80,000 under $90,000 


59.204 


835 


46.530 


404 


26,429 


301 


24,603 


263 


$90,000 under $100,000 


52.356 


544 


55,590 


635 


28.808 


279 


18,305 


227 


$100,000 under $125,000 


142.473 


1.931 


146.983 


1,525 


49.532 


648 


52,612 


632 


$125,000 under $150,000 


140.087 


2.466 


148.975 


1,812 


41,186 


732 


35,098 


643 


$150,000 under $175,000 


179.853 


2.360 


145.264 


1,405 


31,807 


478 


28.294 


476 


$175,000 under $200,000 


120.587 


2,200 


106,449 


1,183 


20,633 


532 


17.464 


490 


$200,000 under $300,000 


242.044 


3,458 


222.126 


2,367 


42,992 


1.436 


46.061 


1,298 


$300,000 under $400,000 


93.267 


1.457 


94,509 


1,404 


21.865 


757 


22.902 


778 


$400,000 under $500,000 


51 .946 


1.005 


54.044 


807 


14.088 


561 


15.165 


654 


$500,000 under $1,000,000 


97,674 


2.534 


105.262 


2,061 


23.691 


1.743 


26.721 


1,750 


$1 .000.000 under $1 .500.000 


28.009 


900 


29.356 


740 


8.422 


1.127 


9,242 


1,105 


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


12.545 


541 


13.589 


470 


4.180 


711 


4.883 


760 


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


21.481 


1.273 


23.157 


1,073 


8.038 


1.943 


8,427 


1,947 


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


5.917 


670 


6.116 


601 


2.837 


1.384 


2,913 


1,401 


$10,000,000 and over 


4.178 


1.425 


4.126 


1,220 


2.491 


3.189 


2.497 


3.209 




Pensions and annuities in AGI [1] 


Pensions and annuities (1] 


Total statutory adjustments 


Size of 


2006 Adjusted Gross Income 


1979 Income Concept 


2006 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


All returns, total 


28,176,513 


575,160 


30,717,104 


946,335 


33,980,524 


113,845 


17,245,795 


87,876 


Under $10,000 


2,444.711 


13.232 


2,261,393 


13,260 


4.318.488 


6,137 


309,986 


2.990 


$10,000 under $20,000 


4,158.856 


40,403 


4,193,391 


41,443 


4,159.929 


5,916 


786,092 


5.323 


$20,000 under $30,000 


3.291.742 


43.313 


3.949.738 


56,518 


3.422.825 


6,260 


1,326.459 


7,537 


$30,000 under $40,000 


2.794.978 


43.127 


3.403.466 


60,057 


3.120.636 


6.107 


1,646.551 


8,402 


$40,000 under $50,000 


2.433.009 


44.204 


2.718.361 


57.320 


2.868.416 


6,545 


1,709.703 


7,894 


$50,000 under $60,000 


2.193.026 


44.584 


2.203.878 


49.717 


2.537.807 


5,991 


1,728,228 


7,490 


$60,000 under $70,000 


2,005.237 


45.099 


1.879.072 


46.866 


2.109.181 


5,413 


1,549.465 


6,678 


$70,000 under $80,000 


1.687.078 


40.700 


1.614.160 


43.590 


1.831.336 


4,936 


1.396.126 


5.694 


$80,000 under $90,000 


1.393.495 


38,739 


1.317.332 


38.622 


1.566.692 


4,667 


1.247,570 


5.183 


$90,000 under $100,000 


1.130.211 


31,582 


1.073.996 


32,590 


1.385.118 


4.549 


1.033.560 


4.086 


$100,000 under $125,000 


1.752.628 


56,754 


1.834.295 


65.857 


2.489,086 


10.085 


1.810,742 


8,030 


$125,000 under $150,000 


940.656 


37.389 


1.106.304 


52,364 


1.330.531 


6,527 


910.282 


4,225 


$150,000 under $175,000 


557.847 


23.242 


709.080 


37,253 


684.821 


4,949 


535.202 


2.850 


$175,000 under $200,000 


341,885 


14.896 


502.126 


33,119 


387,853 


3,526 


336,119 


1,865 


$200,000 under $300,000 


566,717 


28.802 


952.424 


83,374 


797,158 


9,401 


522,723 


3,858 


$300,000 under $400,000 


185.953 


10.514 


363.130 


47,812 


303.042 


5,055 


165,352 


1,603 


$400,000 under $500,000 


81.261 


4.406 


185.443 


33,759 


167,063 


3.262 


77,488 


812 


$500,000 under $1,000,000 


136.018 


7.911 


294.807 


71,953 


298,496 


6,878 


108,347 


1,675 


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


34.425 


2,147 


69.452 


26,831 


81,600 


2,231 


21,902 


508 


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


14.915 


1.038 


32.719 


19,784 


36.587 


1,161 


8,737 


236 


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


22.454 
5,652 


1.819 
613 


39.054 


24,897 


58.180 


2.196 


11,352 


481 


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


8,468 


5.981 


15.304 


809 


2,538 


232 


$10,000,000 and over 


3,758 


645 


5.016 


3.369 


10.376 


1.246 


1,269 


223 



Footnotes at end of table 



18 



Individual Returns 2006 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2006-Continued 

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





Total Itemized deductions 


Taxable income 


Size of 


2006 Adjusted Gross Income 


1979 Income Concept 


2006 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


All retuiTis, total 


49,123,555 


1,229,237 


49,099,251 


1,173,295 


106.667,402 


5,579,145 


106,667,402 


5,579.145 


Under $10,000 


922,978 


13,933 


974,212 


13,996 


4,812,195 


7,987 


4,797,813 


9,297 


$10,000 under $20,000 


2,306,005 


34,215 


2,487,320 


32,523 


14,590,659 


81,561 


14,642,214 


82.888 


$20,000 under $30,000 


3,358,387 


48,571 


3.743,337 


50,611 


17,082,754 


196,552 


17,656,602 


208.727 


$30,000 under $40,000 


4,363,179 


65,218 


4.600,273 


64,527 


13,733,631 


265,074 


14,255,046 


289.398 


$40,000 under $50,000 


4,546,362 


71,839 


4.571,173 


68,205 


10,511,657 


284,972 


10,600,232 


303,539 


$50,000 under $60,000 


4,512,370 


77.818 


4,411,906 


72,819 


8,655,927 


299,265 


8,417.956 


303,513 


$60,000 under $70,000 


4.230,494 


78.351 


3,975,108 


69,996 


6,972,897 


295,448 


6.570.876 


286,624 


$70,000 under $80,000 


3,966,402 


78.355 


3,711,748 


70,409 


5,832,236 


293,506 


5.463.195 


279,632 


$80,000 under $90,000 


3,491,422 


72.024 


3.246,848 


64,523 


4,684,616 


273,253 


4.350.620 


254,501 


$90,000 under $100,000 


2,916,231 


64.954 


2,649,064 


55,644 


3,665,857 


242,662 


3.354.600 


222,641 


$100,000 under $125,000 


5,040.862 


124.995 


4,809,323 


113,423 


5,898,229 


468,332 


5.662.854 


443,252 


$125,000 under $150,000 


2,793.613 


80.097 


2,759,380 


75,094 


3,117,109 


315,050 


3.097.027 


302,932 


$150,000 under $175,000 


1,738,700 


56.237 


1,715,747 


52,221 


1,893,363 


230,910 


1,894,637 


220,520 


$175,000 under $200,000 


1,082.756 


38.016 


1,108,380 


36,985 


1,158,475 


166,942 


1,226,274 


164,620 


$200,000 under $300,000 


1.947.901 


82.288 


2,115,710 


82,678 


2,049,784 


392.308 


2,288,216 


395.927 


$300,000 under $400,000 


676.401 


37.162 


780,840 


38,569 


710,797 


204.491 


844,070 


211.686 


$400,000 under $500,000 


337.936 


22.306 


399,564 


23,410 


355,631 


135.058 


432,809 


140.107 


$500,000 under $1,000,000 


552.797 


49.649 


653,971 


52,342 


588,218 


348.056 


709,667 


363,964 


$1 .000.000 under $1 .500.000 


142.284 


20.078 


165,343 


20,889 


150,188 


161.556 


175,132 


166,195 


$1 .500.000 under $2,000,000 


61.068 


11.936 


73,507 


12,427 


63,844 


98.152 


76,484 


102.319 


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


95.326 


30.052 


105,204 


30,756 


98,492 


265.082 


108,849 


270.499 


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


24.348 


17,654 


25,405 


17,811 


24,914 


153.833 


26.133 


156,321 


$10,000,000 and over 


15.735 


53.490 


15,889 


53,437 


15,931 


399,093 


16.094 


400,043 




Total tax credits 


Total income tax 


Size of 


2006 Adjusted Gross Income 


1979 Income Concept 


2006 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


All returns, total 


46,091,502 


58,939 


46,091,502 


58,939 


92,740,927 


1,023,920 


92,740,927 


1.023,920 


Under $10,000 


813,403 


55 


774,192 


62 


4,231,224 


924 


4.259.870 


1,150 


$10,000 under $20,000 


4.897.990 


1,374 


4,947,895 


1,412 


11,496,426 


7,132 


11.496,998 


7,260 


$20,000 under $30,000 


7.860.566 


5,225 


7,904.309 


5,231 


11,630,302 


17,898 


12,275,746 


19,332 


$30,000 under $40,000 


5.849.213 


5.688 


6.062.000 


5,826 


11,156,227 


27,293 


11,621,410 


30,494 


$40,000 under $50,000 


4.699.854 


5.611 


4.613,982 


5,527 


9,329,664 


32,510 


9,436,991 


35,468 


$50,000 under $60,000 


3.660.996 


5.394 


3,677,626 


5,370 


8,078,633 


36,989 


7.856,837 


37.860 


$60,000 under $70,000 


3.241.445 


5.094 


3,162,848 


4,994 


6,734,304 


38,015 


6.337,130 


36,905 


$70,000 under $80,000 


2.939.293 


4.834 


2,818,562 


4.671 


5,710,311 


38,353 


5,343,526 


36,849 


$80,000 under $90,000 


2.465.438 


4.175 


2,366,523 


4.020 


4,636,829 


36,730 


4,288,327 


34,373 


$90,000 under $100,000 


1,994,524 


3.279 


1,867,676 


3.070 


3,638,992 


34,376 


3,329,496 


31,990 


$100,000 under $125,000 


3,151.787 


4.491 


3.071,352 


4.407 


5,880,912 


74,242 


5,632,407 


70.124 


$125,000 under $150,000 


1,405.671 


1.257 


1,422,839 


1.326 


3,111,490 


56,666 


3,078,993 


54.177 


$150,000 under $175,000 


740,196 


541 


754,099 


558 


1,890,588 


44,352 


1,888,820 


42.199 


$175,000 under $200,000 


460,323 


333 


487,002 


386 


1,158,392 


34,121 


1,224,877 


33.223 


$200,000 under $300,000 


833,061 


984 


925,014 


1,064 


2,048,654 


88,904 


2,284,659 


87.993 


$300,000 under $400,000 


315,069 


798 


366,886 


819 


710,871 


52,060 


840,980 


52,698 


$400,000 under $500,000 


179,027 


547 


205,630 


659 


355,719 


36,076 


432,022 


36,528 


$500,000 under $1,000,000 


342.863 


1.745 


393,311 


1,862 


588,046 


94,214 


709,200 


97,561 


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


96.453 


942 


109,597 


1,006 


150,100 


44,125 


175,043 


45,206 


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


43,087 


629 


50,993 


634 


63,863 


26,721 


76,488 


27,876 


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


69,452 


1.821 


76,385 


1,891 


98,525 


71,647 


108,872 


73,098 


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


18.816 


1.039 


19.690 


1,057 


24,924 


39,557 


26,142 


40,274 


$10,000,000 and over 


12.972 


3.084 


13.090 


3,087 


15,929 


91,014 


16,093 


91,282 



[1] Individual Rettremenl Arrangements are included in the calculation of "Pensions and annuities," 
NOTE: Detail may not add to totals because of rounding 



Introduction and Changes in Law 



19 



changes to the components of AGI, which made it 
more difficult to use AGI for accurate comparisons 
of income from year to year. For this reason, it 
was decided to develop an income definition that 
would be consistent over several years, and would 
allow comparisons both before and after the major 
tax legislation of the 1980's. 

The result was a retrospective income 
definition known as the 1979 Income Concept, 
reflecting a base period from 1979 through 1986. 
It was calculated using only data available from 
Individual income tax returns. By using the same 
income items in the calculation each year, its 
definition was consistent throughout the base years. 
In addition, this retrospective income definition 
could be used in fiiture years to compare income 
by continuing to include the same components 
that were common to all years. The calculation 
of the 1979 Income Concept is shown in Figure 3. 
Several items partially excluded from AGI for the 
base years were fully included in this new income 
measure, the largest of which was capital gains. 
The fiill amount of all capital gains, as well as all 
dividends and unemployment compensation, was 
included in the income calculation. Total pensions, 
annuities, IRA distributions, and roll-overs were 
added, including the non-taxable portions that 
were excluded from AGI. Social security benefits 
were omitted because they were not reported on 
tax returns until 1984. Also, any depreciation in 
excess of straight-line depreciation, which was 
subtracted in computing AGI, was added back. 

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



1994). For this reason, the deduction for these 
two expenses beginning in 1987 is not completely 
comparable to that for previous years. 

Comparison of AGI with 1979 Income 
Concept 

The Tax Reform Act of 1986 (TRA 86) 
made extensive changes to the calculation of 
AGI beginning with 1987. These changes made 
necessary a revision of the calculation of the 
1979 Income Concept, in order to make tax years 
beginning with 1987 comparable to the base years, 
1979 through 1986. The law changes limited 
the deduction of passive losses and eliminated 
unreimbursed employee business expenses and 
moving expenses as "adjustments" (moving 
expenses changed back for 1994) in figuring AGI 
beginning with Tax Year 1987. Since passive 
losses had been fully deductible for both income 
measures prior to 1987, the disallowed passive 
losses had to be deducted in the 1979 Income 
Concept calculation for tax years after 1986. 

Some income items, such as capital gains, 
that had been partially excluded from AGI under 
prior law were fully included. The new law 
also eliminated or restricted some deductions. 
Therefore, if AGI is used to measure income, 
comparisons between 1986 income and tax data 
with that for years after 1986 are misleading. A 
more accurate comparison can be made using the 
1979 Income Concept because it measures income 
in the same way for all years. Table B shows total 
income and selected tax items for 2006 using AGI 
and the 1979 Income Concept, classified by size 
of 2006 income. 

Before TRA 86 became effective, a comparison 
of income measured by AGI with that measured 
by the 1979 Income Concept showed significant 
differences at income levels of $200,000 or more. 
But, with the elimination of preferential treatment 
of various income items by TRA 86, such as the 
exclusion of a portion of capital gains, much of 
the difference disappeared. Under tax law prior 
to 1987, the capital gains exclusion accounted for 
the largest difference at the higher income levels 
between the two income measures. For 2006, 
1979 Concept income was 3.0 percent higher than 



20 



Individual Returns 2006 



income as calculated using AGI. This difference 
was primarily attributed to the inclusion of more 
than $371.2 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 8.6 percent for 2006; income 
for the $200,000 and above group increased 16.8 
percent. Total income tax for all returns increased 
9.5 percent in 2006 after an increase of 12.4 
percent in 2005; and total income tax reported for 
the $200,000 and above income group increased 
13.7 percent for 2005, down significantly from the 
23.3 percent increase for 2005. The average tax 
rates (income tax as a percentage of total income) 
for each income class and both income concepts 



for years 1986 through 2005 are shown in Figure 
4. 

For the population as a whole, average tax 
rates for 2006 (based on the 1 979 Income Concept) 
were 0.1 percentage point higher than those for 
2005. Between 1986 and 2006, the average tax 
rates declined in all income categories except 
below $10,000. For the first time, the $1,000,000 
or more income category showed a decrease in 
average tax rates between 1 986 and 2006 of 0. 1 
percentage point. Although the average tax rate 
for 2006 was calculated using a lower maximum 
marginal tax rate of 35.0 percent compared to 50 
percent for 1 986, it was calculated on income that 
included all capital gains (long-term gains could 
be partially excluded from income for 1986). 



Introduction and Changes in Law 



21 



Figure 4-Total 1 


ncome Tax as a Percentage of Adjusted 


Gross Income and the 














1979 Income Concept, 1986-2005 




































Size of 
2005 AGI 


Total income tax as a percentage of adjusted gross income | 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


2000 


2001 


2002 


2003 


2004 


2005 


2006 


All returns, total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


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 


15.4 


14.4 


13.2 


12.1 


12.3 


12.6 


12.7 


Under $10 000 


4.3 
78 


4.0 
6.8 


4.0 
6.5 


3.8 
6.4 


3.7 
6.1 


3.5 
5.5 


32 
51 


30 
4.9 


3.0 
48 


3.0 
4.7 


3.1 
4.6 


3.2 
43 


2.9 
4.3 


3.0 
4,1 


3.3 
4.1 


2.4 
3.4 


2.3 
26 


2,1 
24 


2.4 
2.3 


2,5 
22 


3.3 
2,1 


$10,000 under $20.000 


$20,000 under $30.000 


10.6 


9.4 


9.3 


93 


9.1 


8.7 


8.4 


8.2 


8.1 


7.9 


7.7 


7.6 


6.8 


6,7 


6.5 


5.9 


4 7 


42 


4 1 


40 


3.9 


$30,000 under $40.000 


12.2 


10.6 


109 


109 


10.6 


10.5 


102 


10.1 


10.0 


98 


9,7 


96 


8.8 


86 


8.5 


8,0 


6.7 


61 


58 


5.6 


5,5 


$40,000 under $50.000 


13.8 


11.8 


116 


115 


114 


11 


108 


107 


10.8 


10.7 


10.8 


10 7 


100 


98 


9.6 


9,4 


8.1 


7,4 


7,2 


69 


68 


$50,000 under $60.000 


15.5 


13.5 


13.2 


12.9 


12,4 


121 


116 


11.5 


11.4 


11.4 


11,3 


113 


107 


10,6 


10.6 


10,2 


9.2 


8,5 


8.1 


7.8 


7,7 


$60,000 under $70.000 


16.9 


15.1 


14,5 


142 


13,8 


13.2 


129 


12,7 


12.6 


12.5 


12.3 


12.1 


114 


11.2 


11.2 


10.8 


9.6 


9,0 


8.5 


8.4 


8,4 


$70,000 under $80.000 


18.7 


16.5 


15,6 


15.3 


14,9 


14,4 


140 


13,9 


13.8 


13.6 


13,6 


13,4 


12,6 


12,4 


121 


11.6 


10.6 


94 


9.0 


8.8 


87 


$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 


13.5 


129 


11.6 


10,1 


9.5 


9-4 


92 


$90,000 under $100,000 


20.8 


18.8 


17,4 


17,3 


16,6 


16,0 


159 


157 


15.9 


15.8 


15.4 


15,2 


148 


14.5 


14,4 


13,7 


12,7 


11,0 


10.5 


10.1 


9,9 


$100,000 under $125.000.... 


23.1 


20 1 


18,8 


18,4 


17.5 


17.3 


169 


17,0 


17.0 


16.9 


16,7 


16,5 


16,0 


158 


15,8 


15.2 


14.2 


124 


12.0 


11.5 


11.3 


$125,000 under $150,000 ... 


252 


218 


20.3 


19.8 


19,2 


18,6 


18.7 


18,6 


18,6 


18.3 


18.4 


177 


17,7 


17.6 


17.4 


168 


160 


14,2 


13.7 


13.4 


13.3 


$150,000 under $175.000... 


28.0 


230 


21 6 


21 1 


20,4 


19,8 


19.6 


19,7 


19,9 


19.9 


19.8 


19,3 


18,8 


19.0 


18.6 


18,2 


173 


15.4 


15.1 


14.8 


14.5 


$175,000 under $200.000... 


293 


239 


225 


21.8 


21.1 


21 


20.7 


21,2 


21,4 


209 


20.9 


205 


20.0 


20.0 


19.9 


19.1 


18,4 


16.8 


16,4 


16.2 


15.8 


$200,000 under $300.000... 


31.1 


25.8 


23,7 


228 


226 


227 


229 


238 


23.9 


23.8 


23.4 


22,9 


224 


224 


22,4 


21.6 


210 


19.2 


18.9 


18.6 


18.1 


$300,000 under $400.000.... 


33.7 


27.0 


24,0 


236 


23.7 


24.3 


24.4 


26,9 


26,9 


268 


26.6 


26.1 


254 


25.4 


25.0 


247 


24,2 


224 


22.1 


21.6 


21.3 


$400,000 under $500.000... 


362 


282 


241 


23 9 


236 


249 


253 


28,4 


28,6 


28.7 


282 


274 


26 9 


26.7 


266 


26 1 


25,7 


238 


232 


229 


228 


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


38.4 


29,0 


24,6 


24 


24,0 


257 


260 


30.0 


30.2 


30,2 


30.1 


29,0 


28,2 


284 


28.3 


28 1 


27 9 


249 


243 


23,8 


236 


$1 000 000 or more 


402 


286 


250 


24 2 


24 1 


262 


26 8 


31,2 


31 1 


314 


30.8 


288 


275 


27 9 


277 


283 


285 


248 


234 


23.0 


225 




Size of 
2005 Income 








T 


otal incc 


me tax 


as a per 


centage of 1979 Income Concept J 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


2000 


2001 


2002 


2003 


2004 


2005 


2006 


All returns, total 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


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 


14.1 


12.9 


11.8 


12.0 


12.3 


12.4 


Under $10.000 


4.9 
76 


4.2 
6.7 


4.4 
6.5 


4.3 
6.4 


4.3 
6.1 


40 
5.5 


3,5 
51 


32 
48 


32 
4.8 


3.1 
4.7 


3.2 
4,6 


3.4 
4.4 


31 
4.2 


3.2 

41 


3.6 
4.0 


2.9 
3.4 


3.0 
26 


28 
2.4 


3.0 
2.3 


3.7 
2.2 


6.1 
21 


$10,000 under $20.000 


$20,000 under $30.000 


10.0 


9.3 


93 


93 


91 


8.7 


8.3 


8.2 


8.1 


7.9 


7.8 


7.6 


69 


6.8 


6.6 


6,1 


4,8 


4.4 


42 


41 


40 


$30,000 under $40.000 


11,6 


10.7 


10,7 


10,9 


107 


105 


10.2 


10.2 


10.1 


10.1 


10,0 


98 


9 1 


89 


90 


8.4 


7 1 


65 


62 


6.0 


59 


$40,000 under $50.000 


12.6 


11 7 


11 7 


115 


11 5 


11 1 


109 


108 


110 


110 


11,1 


110 


103 


10 1 


102 


99 


85 


78 


76 


7.4 


7.3 


$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 


10,6 


9,5 


8,7 


8.4 


8.1 


8,1 


$60,000 under $70.000 


14.9 


15.0 


14,5 


14,2 


13,8 


13.2 


12.9 


12.7 


12.7 


12.5 


12.5 


12,4 


11.4 


11.4 


11.5 


11,1 


9.8 


9.1 


87 


8,7 


8,6 


$70,000 under $80.000 


15.8 


16.2 


15,4 


15,2 


14,6 


14.2 


13.7 


13.7 


13.6 


13.6 


13.5 


, 13,3 


126 


12.4 


12.3 


11.8 


10.8 


9,5 


9,1 


9.0 


8,9 


$80,000 under $90.000 


167 


17.5 


16,1 


16,2 


15,5 


15.1 


14.6 


14.7 


14,5 


14.4 


14.5 


14,2 


13.3 


13.4 


13.4 


129 


115 


101 


9.6 


9,4 


92 


$90,000 under $100.000 


16,8 


18,1 


171 


168 


161 


15,5 


15.2 


15.3 


15.4 


15.5 


15.2 


15,2 


14,5 


14.0 


14.2 


13.6 


127 


110 


10,4 


101 


10.0 


$100,000 under $125.000.,,, 


18,3 


19,3 


180 


17,7 


169 


16,6 


162 


163 


163 


16.2 


16.1 


160 


15.2 


15,4 


15,4 


149 


13.8 


12,0 


11.7 


11,3 


11.1 


$125,000 under $150,000 .. 


19.0 


20 6 


19.6 


18.8 


180 


173 


17.2 


177 


174 


17,4 


17,3 


167 


16.6 


16.6 


166 


162 


15,2 


13,6 


13.0 


12.8 


12,7 


$150,000 under $175,000..., 


19,3 


21 2 


20 6 


200 


191 


18,3 


17.8 


18,0 


185 


18.1 


18.4 


18,2 


17.1 


17.5 


175 


170 


15.9 


14.3 


14,1 


13,8 


13,7 


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


203 


225 


216 


207 


20.0 


186 


190 


19.1 


19,4 


19.2 


18.9 


18,8 


18.1 


18.4 


18,0 


178 


16.8 


15.3 


14,9 


15.0 


14.5 


$200,000 under $300,000... 


226 


238 


22 3 


21 5 


21.4 


20 5 


20.2 


21,4 


21.5 


21.5 


21.3 


204 


19.4 


19.9 


202 


195 


18.5 


17.1 


17,0 


16.4 


15 9 


$300,000 under $400.000... 


22.6 


24,5 


226 


21 9 


21,5 


21 6 


21.6 


23.5 


23.7 


23,7 


23.1 


24,0 


21 5 


21 3 


21 7 


21.3 


205 


192 


189 


18.4 


18.1 


$400,000 under $500,000. . 


234 


265 


23.2 


227 


22,3 


230 


21 4 


25.4 


248 


25,1 


250 


24.3 


226 


232 


21.5 


222 


21.8 


202 


19.7 


19.5 


18.8 


$500,000 under $1,000,000 


23,7 


26,7 


23,5 


22.0 


21.7 


23,5 


22 6 


263 


26.1 


26,7 


27,1 


26,1 


243 


24.0 


24,3 


242 


237 


21.7 


20.7 


21.0 


20.2 


$1,000,000 or more 


21 4 


268 


245 


232 


23.2 


252 


26,1 


295 


30 1 


30.4 


29 8 


27,5 


262 


26.1 


26.0 


27,0 


26.7 


23 4 


22,3 


21 8 


21.3 



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 
2007. 

All returns processed during 2007 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 
(138,485,466 returns) reported in Table C and 



the estimated total of all returns (138,139,754) 
reported in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 2006. While 
most of the returns processed during Calendar 
Year 2007 were for Tax Year 2006, the remaining 
returns were mostly for prior years, and a few for 
non-calendar years ending during 2007 and 2008. 
Returns for prior years were used in place of 2006 
returns received and processed after December 
3 1 , 2007. 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 
2007. 

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 (including no alternative minimum 
tax) with adjusted gross income or expanded 
income of $200,000 or more. 



Valerie Testa. Jana Scali. and Katie Thamert designed the sample and prepared the text and tables in this section under the 
direction ofYahia Ahmed. Chief. Mathematical Statistics Section, Statistical Computing Branch. 



23 



24 



Individual Returns 2006 



2. High business receipts of $50,000,000 or 
more. 

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

4. Indexed positive or negative income. Sixty 
variables are used to derive positive and 
negative incomes. These positive and negative 
income classes are deflated using the Chain- 
Type Price Index for the Gross Domestic 
Product to represent a base year of 1 99 1 . (See 
footnote 1 for details.) 

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

Table C shows the population and sample count 
for each stratum after collapsing some strata with 
the same sampling rates. (See references 1 and 2 
for details.) The sampling rates range from 0.10 
percent to 1 00 percent. 

Tax data processed to the IRS Individual 
Master File at the Enterprise Computing Center at 
Martinsburg during Calendar Year 2007 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 
infonnation 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. 
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 2006, 0. 1 7 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 



Description of the Sample 



25 



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). Tables 
1.4 CV, 2.1 CV, and 3.3 CV contain estimated 
CV's for the estimates included in Tables 1 .4, 2. 1 , 
and 3.3 of this report. 

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

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

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

For example, from Table 1 .4, the estimate for 
State Income Tax Refunds, X, is $24,206 billion, 
and its related coefficient of variation, CV(X), is 
0.77 percent. The standard error of the estimate, 
SE(X), needed to construct the confidence interval 
estimate, is: 

SE(X) =X»CV(X) 

= ($24,206 X 10') • (0.0070) 
= $0,169 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 $24,037 billion 
to $24,375 billion, the 95 percent confidence 
interval is from $23,868 billion to $24,544 billion, 
and the 99 percent confidence interval is from 
$23,699 billion to $24,713 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 infomiation for specific taxpayers. (The 
combined or deleted data, if any, are included 
in the corresponding column totals.) These 
combinations and deletions are indicated by a 
double asterisk (**). Estimates based on less 
than 10 sampled returns are considered to be 
unreliable. These estimates are noted by a single 
asterisk (*) to the left of the data unless all of the 
sampled returns are selected with certainty (at the 
100 percent rate). 

In the tables, a dash (-) 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 2005 to 
the fourth quarter of the base year of 1991. 
The indices were calculated using the Gross 
Domestic Product (GDP) Chain-type Price 
Index found in the table titles "Quantity and 
Price Indexes for Gross Domestic Product" 
released to the public on November 29, 2006 
on the BE A web site ( http://www.bea.gov/ ). 

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. 



26 



Individual Returns 2006 



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

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



Description of the Sample 



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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 31 

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

Tax Items, by Size of Adjusted Gross Income and by Marital Status 34 

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

and Tax Items, by Marital Status 40 

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

by Size of Adjusted Gross Income 42 

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

Adjustments and Tax Items, by Size of Adjusted Gross Income 56 

1.5 AH Returns: Sources of Income, Adjustments, and Tax Items, 

by Age 70 

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 75 

2. ICV Coefficient of Variation for Returns with Itemized Deductions: 

Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, 

and Tax Items by Size of Adjusted Gross Income 81 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 87 

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

by Size of Adjusted Gross Income 89 

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

by Marital Status 91 

Tony Hall. Lori Hentz and Michael Parisi were responsible for programming the Basic Tables. Table 1.4CV, 2.1CV, and 
3 . 3CV were programmed by Valerie Testa. Review of tables was performed by Michael Parisi and Justin Bryan. 



29 



Section 3 Basic Tables 

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

Income 93 

2.6 Returns with Itemized Deductions: Sources of Income, 
Adjustments, Itemized Deductions by Type, Exemptions, 

and Tax Items by Age 97 



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 101 

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

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 103 

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

by Size of Adjusted Gross Income 107 

3.3CV Coefficient of Variation for All Returns: Tax Liability, Tax Credits, and 

Tax Payments, by Size of Adjusted Gross Income 115 

3.4 Returns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was Computed 123 

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

and by Size of Adjusted Gross Income 125 

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

by Each Rate at Which Tax Was Computed and by Marital Status 127 

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

by Age 128 



30 



Basic Tables 2006 



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Tf 




d 




d 


d 






d 


cm' 


d 




^ 




^ 


■* 


C7) 




O) 


in 


CO 




in 


in 


cn 




•^ 


CM 


in 




■T 






o 




f- 


CO 


in 


en 


CD 


o 




CO 






to 




CO 


Tf 


CM 


<o 




.2. 


CO 


0) 0) 


oo 






CD 


CO 


o 




CM 




r^ 




CO 


CO 






o 


CM 




Tf 


Tf 


Tf 


CD 


CM 


Tf 




CO 


N-_ 


O 


Tf 




Tf 


Tf 




to 


(^ 


o 


*o_ 




■o 


- -D 




o" 








CD' 




(Ni 


o 


CM 


CO 


OD 




d 


iri 


ai 


cm' 


d 


d 




cm' 


ai 


d 


(N 


d 


cm" 


d 




ai 


ai 


d 


h." 


1^' 




d 


d 








< 








CO 


O) 


CO 


CO 


•^ 


O) 


CM 


"«T 


o 




in 




o 


cn 


cn 


CO 




cn 




in 


n 






CM 


N- 


o 


CO 


in 


oo 




cn 


Tf 




cn 


CD 




a> 












o 












CM 


CM 


Tj- 


Tj- 






<^. 


CO 


CO 






CN 




Tf 


■^ 
















to 


Tf 


p 


tn 




CO 


CO 




in 






Ol 






oo' 




















<-" 




















r-" 
























»-" 






^" 












s 


^ 


o 


f^ 


o 


•^ 


^ 


^ 


■*!■ 


CO 


^ 


CO 


CO 


in 


CD 


^ 


r- 


^ 


in 


CD 


h- 


^ ' 


oo 


in 


^ 


in 


N- 


in 


r^ 


Tf 


"77" 


1^ 


CM 


T 


CO 


T- 


*D 








« 




O) 


r^ 


■^ 


CO 


ai 


CD 


CD 


CM 


a> 




o 


CM 


00 


O 


CO 


o 


CM 


(v. 


cn 


CM 


o 


oo 


CO 


h- 


in 


oo 




CM 


CO 




o 


00 


Tf 


s 








S 




r- 


in 


co 


I^ 


CD 


'O 


IN 




CD 




cn 


•^ 


Tf 


Tf 


CO 


Tf 


o 


r- 


cn 


en 


o> 


CO 






CD 


in 


o 


CM 


CM 


CO 




CM 


CO 


CM 


o 












■* 


iri 


fO' 


to" 






(N 


ai 




r^' 


a" 


d 


co' 




ai 


d 


Tf 


d 


Tf 


d 


d" 


d 


d 


d 


d 


d 


d 


I--." 


d 


d 


h-' 






d 


d 










E 

z 






o> 




CO 


CO 




CO 




Tf 


in 


CO 


■^ 


CO 


CM 


00 


in 


<D 


cn 


CN 




^ 




in 


CD 


r^ 


CM 


in 


r^ 


in 


CM 




CD 


Tf 




CO 










£ 




rt 


(D 


CO 


h- 


r^ 


CJ) 


o> 






CD 


00 




o 




in 












h- 




CD 


CO 


1^ 


r^ 


CO 


h- 




CO 


oo 


cn 


o 




in 














oo' 


cm' 


T- 


T-' 


T-* 


o 


ai 


co" 


■^' 


o" 


oo' 


r-" 


cm' 


co' 














cm" 






d 


d 


d 


d 


d 


T-' 


d 


1^' 


d 


cm' 


d 






2 






o 




ro 








































O) 
































^ 




















































































































o 

8 

d 








































d 






■o 


8 






1 






o 




o 


o 


o 


O 


o 


o 
o 


o 

o 
o 


o 
o 
o 


i 


1 


1 


§ 








E 






o 


o 


o 


o 


o 


o 


o 


CD 

o 


o 
o 
o 


o 
o 
o 




2 










§ 


o 




o 


o 


o 


O 


o 


o 


g 

CM 


8 

in 


o 


C) 








o 


o 


o 


o 


o 


o 


o 


o 


o 


8 

CM 


8 

in 


o 




o 




c 






s 




o 


o 


o 
in 


o 
o 


o 
o 


o 
o 


o 
in" 


d 
o 


o 


(/i 


CM 
09 


s 


w 




O 


1 


1 




o 
o 


o 
d 


o 
d 


o 
d 


o 
d 


o 
d 


o 
d 


o 
d 


I 


p 





<A 


o 










o 




CM 


(N 


CO 


^ 


in 






</> 


(A 


V* 




ID 

C 
3 




T3 

C 
3 



"O 

c 

3 




■a 

c 

3 


E 
o 




d 




CM 


CM 


CO 


Tf 


in 


r- 




tf» 


w> 


w 


o 


c 


« 




T5 


g 


g 


</> 


Vi 


v> 


w 


w> 


w 


w 


w> 


v> 











in 


o 
o 


<j9 


</> 


to 


t/» 


M 


M 


tA 


tA 


v> 










E 


3 




CT 




•; 


O) 






OJ 


03 
















T3 


T3 


X3 


E 


O) 


o 

























T3 


n 




b 


£ 


« 






O 




in 


0) 


X3 


■D 






■o 






■D 




C 


c 


o 


TJ 



d 




■o 


^ 








"O 


"D 


"O 


C 


c: 












S 

3 





■o 


c 


C 






c 






C 


3 


3 


3 


O 


O 


O 




o 


3 




c 


C 








c 


C 


c 


3 


3 


3 


o 










E 


c 

3 


3 
O 


3 

o 


3 


3 
O 


3 


3 


3 


3 








o 
o 


o 

o 


o 
o 


o 


o 


£ 


3 


3 


3 


3 


3 


3 


3 


3 


3 








o 
o 












T3 




o 


o 




o 


























1 

i 






O 
























d 










2 


o 

z 


C 
3 


s 


o 
o 


o 
m" 


g 


o 
in" 


o" 


d 


g 


in 


1" 


g 


g 


g_ 


g 


§ 


g 


d 


(0 

o 


3 


o 
o 


d 


d 


g 


d 


d 


d 


d 


d 


8 


g" 


g 


CD 


1 












in 








CM 


CO 


s 




r*- 












CN 


d 






d 








CM 


CO 


5 


in 






















4» 


M 


M 


(A 




M 


w 




w 


W 






» 


w 


(A 


v» 


w 


z 


» 


M 


M 


5 




(A 


w 


(» 


(A 


« 




w 


» 














< 








































H 
































* 



Basic Tables 2006 



35 



a 
n 



^ 



O 

E 
o 
u 

c 

w 
w 

s 

(9 

■o 
S 

(0 

3 



M 

E 

10 



n 



■o 
a 

Q 



UJ -S 



o 
u 

_c 

(A 
(A 
O 

O 

■a 
« 



E g 

_ .E » 

Csj O 2 

(fl "1 
0) 3 £ 

I- CO < 













CO 


o 


in 


CO 




CM 


^ 


_ 


in 


en 


cn 


CJl 


CO 


to 


^ 


CO 


^ 


CO 


r- 


,^ 


00 


o 


ID 


00 


s 


CM 


^ 


^ 


in 


CD 


cn 


CD 


CO 


to 


^ 


in 


1 












CO 


o 


^ 


to 






CO 


h- 


00 


en 


^ 




CO 


CM 


1^ 


CT) 




CO 


CO 


CM 


oo 


o 


Tj- 


CO 




CD 


h- 


oo 


en 


s 


CD 


CO 


CM 


I^ 


CO 










c 




00 


■T 


CM 


r^ 




f^ 


CO 


CO 


O) 


<r> 




Tf 


in 


^. 


f^ 


ID 


CO 


•^. 


CM 


oo 


■d' 


CM 


^- 




f^ 


to 


CD 


«^. 


CO 


CD 


Tf 


in 


CD 


00 












oo' 


CO 










cm" 


co" 


co" 


ai 


cm' 




ai 


o* 


r^ 


■^' 








co' 


oo" 


co' 








iri 


CM 


CO* 




cd" 




r--' 


cri 


d 


f^' 


s 










J 


CO 




o 








^ 


O) 




CO 




in 


o> 


CO 


cn 


o 


4 


00 










o 








Tf 


a> 








in 


CD 


CD 


CD 


O 






m 




^ 


CO 












CO 


oo 


CO 


"v 


q 


■^ 


in 


CO 


CM 


CO 


CO 






q 


£ 












CO 


s 




T 


<o. 


■^. 


q 


CO 


eg 


CD 










n 
















CO* 


r--" 




o 


^-" 


oo" 


o" 


r-' 


cm' 


co' 


cm" 




(O* 
















to 


r— " 




d 




CO 


d 


cm' 












n 




















TT 


CD 


CO 


■^ 


CD 


to 


CM 




to 


r^ 


to 




















^ 


CD 


CD 


'T 


00 


CM 






i 

c 








r*. 








































h- 






























CM 










m 


"77" 


^ ' 


(^ 


CO 


T 


"To~ 


^ ' 


CO 


^^ 


CO 


O 


CM 


o 


CT) 


T 


^ 


CO 


1^ 


00 


in 


f^ 


^ 


co 


(JO ' 


^ 


to 


Tf 


CO 


f^ 


oo 


Q ' 


CM 


o 


CD 


CO 


1 












if> 


in 


CD 




in 




^ 




s 


CM 


in 


CD 




oo 


n 


o 


CO 


to 


CM 


m 


ID 


CD 


CM 






Tj- 


4 


s 


CM 


ID 




f^ 


00 


"J 


CD 






2 


1 






u> 


^. 


CM 


o 


q 


r- 




CM 




CM 




■^ 




r- 






Tf 


00 


in 


q 


CM 


o 




I-- 


q 


4 


CM 








■V, 


r- 


q 






o 


o 1 






CN 








5 




o 


o 


to" 


tt' 


to* 


co" 


CM* 


h-' 


iri 


to" 


o 


o" 


cm' 












3 




O 




CO 


^* 


CD 


CO" 


CM 


^-' 


CM 






h- 


E 

z 


If) 


m 










en 


CM 


CO 


OO 


CT) 


cn 


CO 


s 


O 


CM 


ID 


CO 


CM 




m 










CD 


CM 




CD 


CT. 


3) 


CO 


^ 


CD 


CD 








en 


m 










CO 


<7) 


q 


CO 


CM 




■V 




T 












in 










CO 


CT) 


q 




CM 




^ 




s 


^ 


CM 








£ 




o" 
















CM* 


co' 


o 


co" 


o' 


cm' 














o' 
















cm" 


co' 


d 


oo" 


d 


cm" 
















■* 
























_ 
















^ 












































o 


Q 


in 


CO 


^r 


CM 


^ 


^ 


' m 


<J) 


o> 


OT 


CO 


CO 


■^ 


in 


CO 


^r 


f^ 


CD 


o 


o 


in 


00 


"s" 


CM 


^ 


^ 


in 


CD 


tD 


cn 


CO 


to 


^ 


"77" 


j 












m 




tT 


CO 


CD 




CO 


r^ 


oo 


Oi 


s 


cn 


CO 


CM 


h- 


in 




CM 


CO 


CM 


CO 


o 


Tf 


CO 




CO 




CO 


CT) 


^ 


cn 


CO 


CM 


h- 


o 






i2 




c 




t- 


■"J- 


CM_ 




CO 




^. 


CD 


Oi 


CO 


tj> 


rr 


in 


cr> 


r^ 


oi 


to 


■*_ 




r- 


^ 


CM_ 






h- 


to 


^. 


<^. 


q 


q 


o> 


"<* 


in 


CD 


N- 










ID* 


co" 








in 


CM 


CO 




en 


cm" 


h-* 


ai 


o 


r--" 


Tt" 


O* 


o* 




■^' 


co 


oo' 








iri 


CM 


CO 




CD 


CM 




cd' 


d 


h-' 


cm' 






^ 




■<3- 




o 








^ 


O) 








in 


ay 


CD 


cn 


o 


4 


00 


CO 


CM 


CO 




o 








^ 


O) 






h- 


in 


CD 


CD 


tD 


O 


CD 






2 




(N_ 


00 












CO 


CO 




-* 


q 


■V 


m 


to 


CM 


c^ 


CO 


in 


1^ 


q 


CO 












CO 


00 




•<t 


q 


■^ 


q 


CO 




cn 






y 






m 
















CO 


t^ 




o 


r-T 


co' 


o 


r-~' 


CM* 


co' 


cm" 




co' 
















<o" 


s." 




d 




00* 


d 


CM* 




1 








*n 




















-a- 


CD 


CO 


■V 


CO 


CO 


CM 


in 


to 




CO 




















5 


to 


CO 


"^ 


CO 


CM 






^ 

ro 

S 








i»- 
























— 
















h- 






























CM 










in 


r^ 


^ 


CO 


CO 


"^ 


CD 


^ 


CO 


^ 


CO 


o 


CM 


o 


CT) 


•^ 


^ 


o 


f^ ' 


00 


m 


r- 


^„ 


CO 


CO 


"^ 


CD 


^ ' 


CO 


I-- 


CO 


Q ' 


CM 


o 


CT) 


to 


J 










>n 


in 


CD 


CN 


in 




s 




■^ 


CM 


in 


CD 


t-- 


oo 


■^ 


CO 


O 


CO 


CD 


CM 


in 


ID 


CO 


CM 


in 




s 




3 


CM 


in 




h~ 


CO 


T 


CD 








0) 






>o 


CD 


CM 


o 


o 






to 


CM 




CM 




■!f 


h- 


r^ 






•"3- 


00 


q 


CD 


eg 


q 


q 


N^ 




CM 








"* 




CO 






E 

s 


.- E 

O 3 






cm" 








■^" 




o" 


o" 


co" 


V 


to 


co' 


cm" 




iri 


to" 


o" 


o" 


cm" 




Csj 








•V* 




o" 


d 


CO 


^' 


CD 


co" 


cm' 


r-' 


cm' 






E 

3 

z 


CO 


U) 








• 


CD 


en 


CM 


to 


CD 


en 


t3^ 


CO 


n 


Ol 


CM 


lO 


CO 


CM 




lO 










CD 


CT) 


CM 


CO 


CO 


O) 


CD 


CO 


•^ 


CD 


CD 






CN 


in 








Oi 


o 


CD 


CM 




•r 




to 


^ 












in 










CO 


cn 


q 


CD 


CM 




■^ 




to 


^ 


CM 






c 


2 




















cm' 


CO* 


o 


co' 


o 


cm" 














5" 
















cm" 


CO 


d 


CO 


d 


cm" 


















<j) 


] 






1 


cn 


t~~ 


(Vj ' 


CM 


"To" 


in 


o 


r^ 


cn 


^ ' 


^ 


^ 


"i" 


(J, 


CD 


o 


1 


; 




1 


^ 


•3- 


CM 


CD 


,_ 


00 


^ 


^ 


"J^ 


00 


"77" 


oo 












h- 










o> 


in 




CO 




CM 


CO 




CM 


in 


■^ 


(D 




T 


CM 










1^ 


in 


CM 


s 


CO 


in 


CO 


h- 


CO 


^ 












c 

3 
O 




r- 










CM 


in 




CM 




q 


to 


q 


■* 


CO 


CM 


cn 


CM 




r- 


CI 














CM 


in 


in 


=0 




CT) 


CD 


CM 






















cm" 


r-" 




^' 


o" 




id" 




oo" 


o' 


iri 








co' 


CO' 










to" 


CD 


o" 


co' 


co' 


iri 






iri 


cd' 


co' 










CM 












O 


o 


in 


in 


CO 




CO 


CM 


in 


CO 


r~ 






to 


CD 


h- 










'tf 


in 


CO 


CO 


CO 


eg 


CD 


CD 


in 


CO 


CM 


o> 




E 




CN 












in 


in 


Tt 


CO 


CO 




h- 


■^ 




CM 


CM 






t 




q 










^ 


CM_ 






CM 


■^ 


■^ 


TT 


CO 


cn 


q 


n 








(0~ 












in 


en 


s 


to' 


o 


d 


co' 




Tf" 


iri 




iri 


cd" 


co" 














^' 


cd" 




cd" 


Tf" 


P- 


CM* 


d 


CO* 




in 




o 






-» 
















Oi 




o 


CO 




cn 


to 


00 




CM 




a> 
















Tf 


h- 


CT> 


CD 


00 




tD 


h- 


in 




i 
® 








CO 




















TT 


ID 


CT) 


CD 


CM 






CM 




CO 


r- 




















CO 


•V 


CD 


CD 


CM 


CO 












n 








































co' 








































V 


1 


1 


1 


1 


^ 


00 


m 


CM 


O 


CD 


CD 


in 


CO 


CTl 


h- 


CO 


CO 


s 


to 


in 


1 


1 


1 


1 


CO 


CM 


~ 


tT 


~ 


00 


h- 


O 


h- 


""^ 


o 


O) 












tN 










CM 


in 


CO 


CM 


I^ 




to 


in 


cn 


CO 


CO 


oo 


in 


CO 


CO 










CO 


CM 


CO 


in 


O 






h- 


CO 


in 


_>. 




E 






o> 










CO 


h- 


in 


h- 


co 


in 


CO 


■^ 


CO 




CO 


o 




■^t 


00 












q 


q 


CM 


to 




CM 


N- 


00 


eg_ 


eg 


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• 




















o 


CD 


CM 


CM 


O) 


—J^ 


"J^ 


00 


—J^ 


^ 


T^ 


"7"" 


, 


CD 




, 


, 


""^ 


, 




t- 


CO 


~J^ 


■^ 


"^ 


in 


Tf 


^ 


^ 


to 


^ 






f^ ' 


. 




CO 














o 


CO 


O 


CD 


CO 


C7) 


rr 


CO 


CO 










CO 














s 


CD 


CM 


CD 


CD 


CD 


CD 


■^ 




■^ 


CD 












in 






o 








CO 


CM 


O 


r- 


CO 


CM 




CO 


CO 


p 


p 






o 














p 


■^ 


CO 


CO 


■^ 






to 


o 


■^ 






CO 






p 






Q. 


c 

3 

E 

TO 






to" 


CM 


S 


(N 


CM 


\ri, 


oo' 


iri 


co" 










CD* 














co' 




iri 


co" 


cd" 


O 


r-' 


iri 




in* 


CO 






co" 






CD* 








CJ) 


o 


CO 


CM 


O 




in 


CO 


CM 


CM 


in 






CD 














in 








CD 


CM 


<n 


CO 


in 


CM 


CO 






to 






S 








CM 


o 


CM 


^ 


in 


h- 


CD 


O) 


p 


p 


in 


in 




















* 








■rj- 


CD 


r^ 


CO 


p 


■^_ 


^ 
















LU 














































oo" 




















cm" 












*" 




ID 








to 


CO 


CM 


o 


h- 


O 


OO 


CM 


CD 


CD 


^ 


, 


""^ 


CD 




, 


, 








in 


^ 


00 


^ 


•^ 


CD 


cn 


cn 


00 


n 


cn 


. 


. 


CO 


, 




to 






E 
o 








■* 


TJ- 


U> 


r^ 


h- 


Ol 


h- 


CD 


CD 


in 


CO 






CD 














o 


h- 




CO 


CO 


O 


■^ 


CD 


o 


CM 


oo 






s 






s 




"D 








CO 


r~ 


OJ 


CO 


CM 


CD 


in 


<J) 


h- 


CO 


r- 






S 














oo 


cn 


o 


h- 


■<J 


■^ 


cn 


CD 


r^ 


CO 


CD 






o 


















(O" 


ai 


f^' 


CO 


o' 


cm" 


T 


co' 


1--." 


co" 


o" 






CM 

S" 














co' 


co' 


oo" 




co' 


r-' 


cn" 


h-" 


oi 


O 


o 






s 






6i 






c 




CO 


OO 


CO 


O 


CO 


CO 


in 




CJ) 


O 


CM 




















oo 


CO 




s 


CD 


o 


o 


CD 






1^ 










o» 




3 







r^ 


o' 
in 




CO 


o 


CO 

cm' 


OO 
co' 


O 

iri 


cd' 


^' 


CO 

co' 


o 
5 


















oo 

i 


? 




p 


CO* 




iri 


co" 


cm" 








in 

s" 






B 






D> 








'" 




















I 






: 








































: 


















^ 


h- 


"^" 


CM 


Tj- 


o 


CO 


o 


in 


CD 


in 


""^ 


~^ 


h- 




J 


: 


5 


t 




CO 


CO 


in 


o 


in 


CD 


o 


CD 


CD 


T 


^ 


, 


, 


oo 


, 




*s 














^ 


O^ 




CJ) 


C71 


CO 


en 


o 






o 






^ 










oo 


CM 


Tt 


o 


CD 


n 




CO 


TT 


1^ 






o 






in 







£i 

E 


C 






a> 


fO 




C7) 




TT 


in 


CO 


d) 


CD 


CO 






















00 


p 


CO 


(D 


CD 


CM 


O 




TT 








f^ 






r^ 










n 


O) 


cm' 


h." 


iri 


co" 


CO 


cd" 


ro" 


cS 


o" 






i 














6i 






co' 


h-" 


CD 


co' 


o 






co' 






iri 






iri 






3 




r- 


CM 


CO 


CM 


CO 


CO 




CM 


CO 




o 


h- 


















•n 






PJ 


"<r 


r^ 


CD 




CO 


CD 


CD 






Tj- 






<fi 











CN 


in 










CM 


CM 


CM 


rr 


CO 


w 






s 














o 














CM 


CO 


CM 


in 












* 






z 


"o 






CM 




















! 


















fi 


















































































o 
















































































o 


o 


o 


o 














































































1 


o 


o 


o 


o 
































o' 








1 

3 




E 










1 






o 


O 


o 


O 


O 


o 




o 
o 


g 

o 


S 

o 


o 

g" 

p 


o 

C3 
O 
O 


o 
o" 
o 
o 


8 

o 






E 






o 


o 


O 


o 


c=> 


o 


o 


g 


8 

O 


8 

O 




1 














o 


o 


o 


o 


o 




o 




o 


o 
o 

CM 


o 
o 
in 




o" 










o 


o 


o 


O 


o 


o 


o 


o 


o 


o" 
o 

CM 


o* 
o 
in 


C3 




o 




1 












§ 


o 
iri 


p 

o 


p 

iri 


p 
o 


o 


p 

o 


iri 


o 
o 


^- 


b9 


cm" 


in" 


t/» 


o 


2 
2 


o 




o 
o 


o 
iri 


o 
o" 


O 

iri 


o 
o" 


p 


o 
o 


o 
iri 


o" 
o 


p 





ifl 




"5 


o 










i 




o 




CM 


(M 


CO 


5 


in 


p^ 




V* 


tA 


tA 




3 


3 


3 


3 


o 




o" 




CM 


CM 


CO 




in 


r^ 




t« 


to 


ti^ 




E 

3 










- 


g 


bO 


»« 


t<9 


w 


C<9 


Vi 


*« 


^ 













o 
o 


»/> 


t/> 


tf> 


tf> 


tf> 


*^ 


w 


w 


m 











E 




.t:J 


O) 








iS 


en 






























■o 


T3 


"O 


E 


o> 


o 





















T3 


■D 


TJ 


b 


£ 




to 










o 


T3 



3^ 


in 
(/> 







T3 


T3 


T3 


T3 


-a 


T3 


X) 


XJ 


c 


C 


c 






iri 


















T) 


C 


C 


C 
















T3 


C 


tl 


c 


C 


c 


c 


c 


c 


3 


3 


3 








o 




3 


















c 


3 


3 


3 



















(A 

c 


C 
3 


3 
O 


3 
O 


3 
O 


3 
O 


3 
O 


3 

o 


3 
O 


3 

o 


O 

o 


O 

o 


O 

o 


o 


§ 


o 


o 
p 


§ 


£ 


3 


3 


3 


3 
O 


3 

o 


3 

o 


3 
O 


3 
O 


3 

o 


O 

o 


O 

o 


O 

o 


p 














k- 


13 


O 


o 


O 


o 


o 


o 


o 


o 


o 


o 


o 


o 



















o 






o 


o 


o 


o 


o 


o 


o 


o 


o 




ra 














3 


"D 


C 


o 


o 


o 


o 


o 


o 


o 


C3 


o 


o 

o 


o 
o 


o* 
o 


















o 






o 


o 


o 


o 


o 


o 


C3 

o 


o 
o 


o" 
o 




M 

















CD 


3 


o 


o" 


in 


o 


in" 


o" 


o" 


o" 


iri 


P 


p 


P 


o 


o 


n 


CD 


3 


o 


O* 


iri 


o 


iri 


o 


o 


o" 


iri 


p 


iS 
















O 




i/i 






CM 


CM 


CO 


s 


in 


N- 




CM 


in 






CM 


\ri 




o 




in" 






CM 


CM 


CO 


s 


in 


h- 




CM 


in 




c 
















z 


(/> 


iTt 


t« 


\n 


cn 


</» 


trt 


m 


feO 


c/> 


«fl 


w 


CA 


t/> 


<A 


M 


tA 


Z 


faO 


cy? 


bO 


m 


W 


i/t 


tA 


M 


lA 


M 


<iO 


w 


c/> 

















< 








































t- 
































z 



Basic Tables 2006 



37 



n 

•a 
c 

(S 

« 

E 
o 
o 

c 

M 
M 

s 

o 

■o 

3 
< 



8 
m 



E 
■S 

X 

IB 

I- 

■o 

C 

m 



u 

3 

■o 

« 

o 



X 
UJ 



o 
u 

_c 

M 
(A 
O 

O 

■a 

0) 

M 

3 



in 

c 



3 '°l 

_ 

< £ I 

CNI U £ 

«-^ ! n 

0) 3 £ 

3 m ^ 

(Q ^^ — 

H « < 















V 


; 


1 


1 


CO 


<J> 


CD 


cn 


r*. 


t3) 


CO 


^ 


f^ 


■* 


in 


3 


CO 


in 


CD 


to 


^ 


, 


1 


1 


to 


CD 


cn 


in 


r- 


CD 


to 


^ 


r^ 


g 


in 


cn 


t 














<o 








r- 


OO 


Tf 




to 


t 


to 


CO 


r». 


o 


in 


3 


in 


to 


00 


o 








r-. 


CO 


rr 




to 


rr 


to 


CO 


r»- 














c 

3 

o 
E 
< 














O 


(O 


r«» 


C". 


CO 




CM 


CO 


in 


q 


CO 


to 


rr 




r^ 




h. 








o 


CO 




<^. 


to 




CM 


CO 


in 




















«" 








in 


r^" 


cm" 




f^' 




to' 


cm' 


tn' 




r-" 


co" 


in 


cm' 


r^ 


to* 


CO 








iri 


r».* 


cm" 




r^" 




to' 


cm' 


cd" 




h-" 


cd' 












CNJ 


« 










m 


h- 


m 


a 


O 




'd- 


00 


r^ 


to 


CD 


CO 


s 


CO 


in 


£3 










in 


h- 


in 


a 


o 




rr 


CO 


r^ 


to 


o 






ro 






^ 


CO 














^ 


in 


o 


r^ 


CM 


=>- 


o 


h- 


in 


(D 


h- 


oo 














f 


m 


o 


h- 


CM 


o 


o 








i 








(O* 














• 


cm" 


co" 


oo' 


^" 


to" 


^ 


c- 












s" 
















CM- 


<n' 


00 


-*■ 


(O 


■V 


cm" 


in 






c 










■« 


• 


T 


1 


CM 


^ 


f^ 


to 


CD 


CO 


~ 


cn 


in 


CM 


CM 


^ 


T 


^ 


CD 


^ 


-* : I 1 CM 


^ 


r- 


00 


CO 


CO 


T 


CD 


in 


CM 


CM 


to 


I 














o 








r^ 


o 


CO 


tj) 


to 


<J1 


CO 


o 


CD 


CD 


CM 


CD 


3 


CO 


o • ' ' h- 


o 


co 


tD 


to 


Ol 


to 


o 


CD 


cn 


CO 






S 


E 








o 








tn 




in 


CO 




CM 


to 


q 


q 


O 


O 


h- 


CM 


q 


CO 


o in 




in 


00 




CM 


(D 


q 


CD 


O 


o 


r- 






o 




c 




rvT 








cm" 


CM* 


O) 


cm" 


r-' 


h-" 


cm' 






oo' 


CO 


cm' 










r^ 




CM 


cm" 


ai 


cm" 


< 




CM 




CM 


CD 


to' 


CD 






1— 


o 






^ 








■^r 


to 


to 


CM 


3. 


CM 






CO 


to 














■* 




■^ 


CO 


to 


CM 


s 


CM 


r» 




c-> 


to 














in 


K 












CM 


in 


"<T_ 




in 


CO 
















h- 








CM 


in 


rJ 




in 


CO 














3 
Z 




a> 




w 




















^" 




















» 
















"' 


























^ 


"^ 


1 


1 


CO 


cn 


CT> 


in 


r^ 


CD 


CO 


^ 


"TT" 


^ 


in 


rr 


CO 


in 


to 


CD 


^ ; 1 ■ to 


CD 


tD 


in 


r^ 


CT) 


~co~ 


^ 


r^ 


rr 


in 


cn 


1 














n 








?^ 


00 


•V 




to 


■<r 


CD 


CO 






in 


rJ 


in 


CD 


to 


o 


eo • ' ' r^ 


CO 


rJ- 




CO 


rr 


to 


CO 


h- 


O 


in 


in 
















r^ 








o 


CO 


r^ 


q 






CM 


CO 


in 




to 


to 


-* 




r- 




f* o 


CO 




q 


to 




CM 


to 


m 


q 


CO 


to 










< 






ri 








in 




cm' 




^-' 




co" 


cm" 


CD 




r*. 


to" 


in" 


cm' 




to 


CO iri 


< 


<M* 




r-" 




to" 


cm" 


cd" 




I-'" 


cd' 






"O 






o 


n 










in 


r^ 


in 


n 


o 




■^ 


CO 




CD 


00 




S 


00 


in 


to 


in 


1^ 


in 


s 


o 




rr 


00 




CD 


o 






0) 






in 


OO 














^ 


to 


in 


o 




CM 


o 


o 




in 


tD 




a 






rr 


in 


O 


r^ 


CM 


q 


o 








b 








u> 
















cm" 


to" 


CO* 


■«»' 


CD* 


rr* 


cm" 












to" 








cm" 


co" 


to" 


rr 


to" 


rr 


cm" 


iri 






1 








o 


































-__- 




__ 




































^ 


"^ 




I 


CM 


^ 


r^ 


00 


to 


CO 


T 


CJ) 


in 


CM 


CM 


^ 


T 




CD 




^ £ . t . 1 . CM 


^ 


1^ 


00 


tD 


cn 


T 


cn 


in 


CM 


CM 


CO 


1 












o 








h- 


o 


oo 


cn 


CD 


cn 


to 


o 


to 


CD 


CM 


CD 


3 


to 










N. 


o 


00 


cn 


to 


CD 


CO 


o 


CD 


tD 


CO 








3 

z 








o 








in 




in 


CO 


N- 


CM 


CO 


q 


CO 


O 


O 


1^ 


CM 


q 


CO 










in 


r^ 


in 


00 




CM 


to 


q^ 


to 


o 


o 


r- 






8 




c 












CM 


cm" 


a> 


cm" 


< 




cm" 




CM* 


oo" 


CO* 


cm" 










r-*" 








cm" 


CM* 


ai 


cm" 


< 


r-" 


cm" 




cm" 


oo' 


to' 


to 






o 




C71 


■* 








^ 


to 


CO 


CM 


tT 


CM 


p^ 




CO 


to 














« 








'.J- 


to 


eo 


CM 


1 


CM 


h- 




eo 


CD 










3 


:j_ 


r^. 












CM 


in 


^. 


Tf 


r^_ 


in 


cn 
















h- 












cm 


in 


^. 


h- 


in 


CO 












C 




£ 




« 








































<D 














• 




- 




























m 








^ 


fj, 


in 


CO 


CM 


^ ' 


^ 


i^ 


CO 


CD 


r^ 


CM 


CO 


CM 


CO 


CO 


r^ ■ 1 1 o 


to 


CM 


o 


^ 


^ 


CD 


CD 


CO 


^ 


CD 


rr 


00 














o> 












CM 


1^ 


CM 


CO 


CD 


cn 


r^ 


r^ 


o 


CD 


tD 


in 


CO 




■^ ' ' ' cn 


r^ 


CO 


rr 


rr 


o 


CD 




CO 


in 


n 


CM 


rt 














tN 








<o 




CO 


i^ 




o 


CM 


■^ 


Tf 




CM 


O 


cn 


■rr 


o 


CM 


o f-. 


00 


O 


"tr 


o 


tD 


rr 


q 




CM 


in 


q 


CM 








3 

o 
£ 
< 














oo' 


CM 




cm' 


co" 


o' 


cn 


o" 


cd" 


< 




r--" 


to" 


co' 


co" 


oo" 


g s 


to' 


co' 




o" 


cd" 


cd" 




iri 


cd" 


cri 




o" 










03 










CO 


CO 


o 


CM 


in 




CO 


to 


CO 


rr 




r^ 


to 


CM 


CO 


OO 


o 


CO 


CO 


CO 


CM 


CO 


to 


rr 


p^ 


CD 


CO 


00 




i 






3_ 


5 










in 


CO 

in" 


q 


co" 


■V. 


CO 

co' 


in 
cn* 


q 


o 

cd" 


? 


q 
cm' 


q 


CO 

iri 


cm' 


q 


CO 


to 


cn 


CO 
co" 


CM 


CM 
oo' 


q 


rr 

cd' 


o 


tD 

iri 


q 


o" 


to 
ai 




o 








o 














CN 


^ 


rr 


to 


CM 


CO 
















in 








CO 


CO 


to 


CM 


CO 






CM 


■* 














M 








































CM 
















































































































CM 








o> 


CO 




■^ 


in 




CM 


cn 




CD 


<D 


CD 


CD 


CM 


o 


CM 


f^ 1 , ; , : f^ 






CD 


to 


CO 


in 


CO 


to 


rr 


o 


CM 






<TJ 










h- 








CM 


o 


■^ 


CO 


n 






^ 


o 




O 


CM 


rr 


en 


in 


CO 


eo • 1 ' ■ ^^ 


o 


00 




to 


cn 




CO 


cn 


CM 


in 


CM 


o> 




E 

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ni 


< 




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E 


in 




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o 


3 


T3 




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« 

3 
C 
















< 


C 


t 




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1 


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n 




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1 


1 


1 


I 


1 


CM 


o 


CJ) 


CD 


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CO 


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CD 


CD 


^ 


to 


■* 


o 


• 


I 


1 


1 


1 


I 


eg 


o 


CD 


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eg 


to 


CM 


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cn 


1 














in 












CM 


CD 




CD 


CD 


in 


CO 






CD 


CO 


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o 


in 














eg 


Ol 




m 


CO 


m 


CO 


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Tf 










C 
D 
O 

E 




















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CO 


CO 


tT 


CM 


CM 




CN 


CO 


CM 


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h- 
















CD 




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CO 


■^ 


eg 


CN 


h- 


o 




























; 


co' 


r-" 




oo" 


o 


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^" 


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in 


cm" 


cm" 


in" 


to 
















to" 


1^" 




CO 


o 


CD 


■*' 


o 






2 






CD 


CO 




















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•V 


CO 


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CM 






CO 


« 


to 

• 


s 


















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n 


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CO 


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E 
o 




< 




























































































j.^ 




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^ 


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^ 


CM 


CO 


to 


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^ 


eg 


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eg 


in 


r- 


TT 


"77" 


CO 


I 














!». 














o 


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CO 


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CTi 


CO 






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K 








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CO 


CO 






It 


1 








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3 

2 




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1 


1 


1 


1 


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CO 


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1 














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in 


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CO 


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in 














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CO 


r-. 


^ 






























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CM 




CM 


to 


eg 


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CO 


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1^ 


o 










c 






to 
















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in 


rg' 


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iri 


to' 














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CO 


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CO 


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CO 
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CO 
CO 




















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CO 


CO 


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CO 
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1 


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oo 


h- 


; 1 


1 


1 


1 




^ 


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^ 


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in 


"77" 


T 


"77" 


CO 


; 












r» 












o 


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CM 


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CO 


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CD 


CO 






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* 




1- 












o 








00 


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CO 


CO 






tu 


1 

E 




V) 




e 














o 


CD 


CD 


CO 


CM 


Tf 


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• 


« 








o 












o 


CD 


CO 


p 


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T- 








E 

8 


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3 


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1 


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1 




CO 


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in 














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^ 


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CC 


CO 










CD 


CD 




CN 


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CO 


CM 












in 


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CO 










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to 


n 














^. 










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CM 


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in 


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CO 


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CO 


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3 
O 

E 
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, 


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CO 


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to 


1 


1 


1 ; ! 






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CD 








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CO 


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1 


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1 


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1 


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CM 


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1 




1 


r- 


^ 


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CO 












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CO 








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c 


















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p 


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p 


















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in 


CO 


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3 

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c 
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1 


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CO 

• 


r- 


• 










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3 




< 


















































































TJ 
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3 


"D 














CT) 


CN 








CD 


CO 




CD 


'^f 




1 




CO 


1 


CO 






00 


1 ■ 1 ! ! 






o 


^ 


(D 


CD 


■<T 


1 






CO 


to 


ro 










o 






O 


■^ 


o 




■^ 


CO 




'J 


*«■ 




























o 


in 


CD 


■<I 


■^ 










!P 


0) 


c 


Si 




c 




CO 

o 




in 


CO 
CO 




in 


co" 


CD 


t^" 


CD 
co" 


CM 


^. 




























o 

CM 


CD 
CJ 


CD 

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CM 
1^' 


p 










a" 






E 

3 

z 


"o 


3 


£ 


in 




• 


• 








• 
































I 








« 


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___ 






fO 














CO 


"~~" 


"^ 


Ol 


in 


00 


"~~" 


CO 


—f^ 


CD 


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h- 




• 


J 


• 


• 


; 


¥ 


1 


1 


1 '■ I 






I 


r- 


o 


"77" 


. 






, 


. 


-* 














CO 






CO 


CO 


oo 




CT) 


in 


CO 


CM 






to 




























in 


CD 


CO 






CO 










c 
o 




s 

E 








(N 


CO 


CO 


Oi 
oo" 




CO 

to" 


p 
^" 


co" 


CM 






to 
in 














o 
















5 


CD 

oo' 


eg 

CD- 






o" 






co- 












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<N 


CO 




^ 








CM 








CO 














r- 


























CO 






in 




3 






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• 


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CM 




















m 
















• 




CM 




















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t 






: 


































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: 










"O 






















































































CJ 




























































































■«f 




"o" 


""J!7' 


o 


CM 




^ 


CO 


CN 


00 


. 




CD 






, 








CO 










CO 


in 


^ 


, 


, 


•* 


, 


T 


to 




E 
S 










h. 






CO 


in 


O 




o 




in 


r- 




















esi 












eg 












a 




1 














CM 


to 


CO 




p 


p 


CO 








r- 
























p 


CD 








p^. 










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cm" 






























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ra 


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o 


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• 


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s 


























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3 





























t 






















































o 


z 




























































































00 


(N 


"T^ 


o 


o 


CT> 


T" 


T^ 


CO 


CM 


t^ 


, 




in 






"^"" 


, 


• 


: 


"(T 


i 


I I 1 






■^ 


in 


O 


"^ 


, 




CD 


. 


, 


to 






c 








cr> 


O 




r- 


to 




CO 


o 


CD 


t^ 






CO 




















o 




CO 








in 






r^ 






o 








CM 


r- 


CO 


in 


<D 


"^r 




to 


CM 


CO 


o 






o 


















1 






CM 


oo 










o 






CO 






Q. 

E 


3 

o 
E 






o" 


co 


a> 






o 


^ 


o 


CM 


co' 


to" 






cd" 














s 










to' 


o 


co' 


iri 






CD 






r-T 








lO 


tn 




CO 


CO 


in 


CO 


OJ 


Tf 


r^ 


^ 


f^ 






















1 








CO 


CO 














(D 








in 


to 








































N 




1 
























(O 






<u 
















































1 { 
































(0 














































































LU 














































































0) 








00 


in 


CO 


CNJ 


in 


CD 


1^ 


in 


f^ 


tN 


CM 






r^ 




~~, 










■* 


• . 1 , 1 . 1 


1 


1 


,_ 


CO 


CD 


CD 


, 


, 


eg 




""I 


■* 






1 












s 


C3) 


CO 




CD 


o 


in 


1^ 


o 






r^ 














N 


i 1 1 








to 


o 


^ 


eg 












O) 




"S 








CM 


o> 


(C 


en 




CM 


tN 


■^ 


O 








to 














T- 














to 


CM 


r^ 


in 






o 






o 




B 




1 

XJ 




cm' 




■<t 


f^" 


Tf 




in 




3 


cm" 


in 






I*-' 














to 
















r-" 


C3" 


•^" 






eg" 






to' 






c 




1 


(C 


CO 




CO 


o> 


in 


00 


CD 


CO 








to 














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in 


CO 


r- 








CO 






en 




3 


o 


- 


(O 
















CM 

• 


CM 


5 

: 






<3) 




























t 






in 
t 






OJ 

: 






in 






CT 




























































































,_ 


CD 


CO 


Ol 


CO 


CO 


tT 


<D 


^ 


CO 


CM 






in 


. 


. 




. 


. 


. 


h- 


; ' 1 [ ' 1 


1 


1 


^ 


eg 


^ 


~ 


, 




o 






n 














r- 


a> 


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CO 


CD 


O 


CD 


in 


O 










CN 














f^ 








o 




CM 






eg 






CD 






0) 








r«. 


r-- 


in 


in 


in 


CO 


CO 


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CO 


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r~-_ 














p 








o 


(D 


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o 






r^ 






to 






£ 






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CO" 


co" 


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QO" 


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0) 


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C 


c 








C 




3 


3 


3 




O 


O 


o 


o 


3 




c 


c 


C 


c 


c 


tl 


3 


3 


3 




0) 














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c 


c 

3 


3 

o 




3 


3 


3 


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^ 




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o 


g 


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o 


o 
o 


o 
o 


o 
o 


1 


3 
O 


3 
O 


3 

o 


3 
C3 


3 
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3 

o 


3 

o 


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o 


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o 


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o 


p 


















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o 


o 


o 


3 


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o 


o 


o 


O 


o 


o 


o 


o 


o 


o 




n 














3 


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C 




o 
















§ 


o 
o 


O 






o 


o 


o 


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o 


o 


o 


O 


o 


o 


o 


s" 


o" 
o 


o" 
o 




K 














£ 


ro 


3 


p 


o 


iri 


O 


in 


o" 


o" 


o" 


in 


P 


in 


o 


o 


o 


n 


iri 


o" 


iri 


O 


o 


o 


iri 


p 


2 
















o 




in 






CM 


CM 


to 


s 


m 


^ 




cm 










iri 




o ,- in T- 




CM 


eg 


to 


IS 


in 


r^ 




eg 


in 




c 
















Z 


«A 


^ 


to 


w 


V* 


tA 


M 


w 


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*n 


M 




w 


w 


09 


(A 


v> 


Z (A te «9 


1/i 


(A 


Vi 


iA 


v> 


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to 


(O 


(O 


to 

















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H 
































z 



Basic Tables 2006 



39 






n 

■a 
c 
ra 

V 

E 
o 
u 

_c 

I/) 
I/) 
o 

k. 

O 

■D 
0) 

♦i* 
(0 

_3 

< 



N 
(O 

>% 
E 

0) 



X 

ra 

t- 
■o 
c 
m 

w 

c 
o 

u 

3 
■D 

Q 

c 
o 



0) 
X 
UJ 



o 
u 

_c 

(/) 
(/) 
o 

o 

■D 

a> 
"S5 

_3 
< 



3 


T3 


T3 




4) 

3 
C 
















< 


C 


b 




O 


U5 


CM 


o 


ID 


■^ 


1 




0) 


n 




n 


01 


3 


(0 


«rf 


^ 



I- (O < 













ff» 


^ 


in 


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40 



Individual Returns 2006 



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

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



Item 


All 
returns 


Joint returns of 
mamed persons 


Separate returns of 
marned persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted gross income less deficit 


138.394,754 


8.030,842.945 


53.294.930 


5.346,722,611 


2,524.941 


150.783.348 


Salaries and wages 


116.379,376 


5.469.370,119 


45.260,173 


3,507,347,497 


2.115.689 


85.874.944 


Taxable interest 


62.401,235 


222,707,445 


34,613.103 


147,191,414 


925.084 


6.170.536 


Tax-exempt interest 


6,038.822 


72,970,971 


3.614,189 


47,866.479 


87,984 


2.183.605 


Ordinary dividends 


31.619.775 


199,359.146 


18,338.546 


132,033.394 


402,629 


5,785.705 


Qualified dividends 


26.584.184 


137,195.800 


15.463.746 


92,321,802 


327,156 


3,895.018 


State income tax refunds 


22.964.214 


24.206.006 


14,297,903 


17,160,528 


474,182 


510,868 


Alimony received 


441.514 


8,120.381 


19,366 


242,077 


9,422 


179,728 


Business or profession: 














Net income 


16,209,687 


330.265.386 


9.184.565 


230,790,856 


260,910 


9.894,947 


Net loss 


5.446.722 


48.738,126 


3.418.382 


31.321.639 


102,622 


1,597.723 


Sales of capital assets: 














Net gam in AGI 


18.026.214 


798,214,029 


10,312,940 


592,832,283 


225,465 


28.949.451 


Net loss in AGI 


8,641,990 


18,751,674 


5.079.847 


11,375,620 


135.448 


168,855 


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


1,778,803 


4.201.647 


1.305,308 


3.892.162 


35.789 


103,992 


Taxable IRA distnbutions 


9,965,065 


124.705.552 
450.454.465 


5.968,846 


86,008.142 


105.921 


1.339,932 


Taxable pensions and annuities 


24.098.220 


13,561,426 


293.482,565 


348.593 


6,498,750 


Rent and royalty: 














Net income 


5.787,074 


79.570,209 


3.935.757 


56,976,161 
39.239,795 


87,911 


1,724,572 


Net loss 


5.353.497 


59.174,928 


3,469,206 


55,352 


799.075 


Farm rental net income less loss 


588,698 


2.997,397 


371,045 


1,848,782 


5.590 


45.163 


Partnership and S Corporation net income less loss 


7.619.301 


425.477.314 


5,497,356 


351,601,958 


137.528 


10,552,930 


Estate and trust net income less loss 


595.604 


17.183.423 


300,771 


8.478,848 


6.260 


1,086,812 


Farm net income less loss 


1,958.273 


-15.331.319 


1.534.960 


-12,633,882 


19,057 


-271,966 


Llnemployment compensation 


7,378,438 


26,523,665 


3.405.011 


12,975.118 


116.182 


466,720 


Taxable social secunty benefits 


13,749,185 


144,403,839 


8.748.038 


104.335.086 


195.665 


1,889,192 


Other income less loss 


6,176,952 


29,938,461 


3.652.753 


20,232,130 


103.781 


703,658 


Total statutory adjustments 


33,980,524 


113,845,357 


19,037,651 


80,007,187 


404.498 


1,724,458 


Medical savings account deduction 


18.668 


35.106 


12,968 


27,121 


79 


117 




120,468 


368.258 


64.691 


163,214 


2,650 


762 


Health savings account deduction 


358,968 


868.560 


271.394 


737,973 


1.695 


4,946 


Moving expenses adjustment 


1.082,576 


3,159.251 


546.414 


1,923,668 


23.067 


82,806 


Deduction for self-employment tax 


17,074.708 


23.925.376 


10.066.265 


17,115,152 


266.211 


461,088 


Payments to a Keogh plan 


1,228.299 


22,011.551 


945,356 
2,571,735 


17,645,484 


14.499 


226,315 


Self-employed health insurance deduction 


3.804.190 


20.302.533 


16,139,023 


50,353 


222,520 


Penalty on early withdrav^al of savings 


1.164.171 


429.850 


663,026 


252.001 


15,847 


4,394 


Alimony paid 


586.286 


9.115.764 


238,277 


3.638.433 


28.862 


485.050 


IRA payments 


3.230.531 


12,533,506 


2.056.753 


9.289.852 


31.910 


88.895 


Student loan interest deduction 


8.540.900 


6.156.865 


4.450.990 


3.463.486 


- 


- 


Jury duty pay deduction 


57.259 


51.814 


30.793 


16.553 


1.002 


36 


Domestic production activities deduction 


421.128 


3.303.121 


339.122 


2,732,627 


6,620 


113.284 


Educator expenses deduction 


3.166.931 


805.568 


2.127.200 


559,872 


49.061 


11.929 


Tuition and fees deduction 


4.015,828 


9.620,615 


2.329.108 
28.934.283 


5,526,950 
859,077,233 


- 


- 


Total itemized deductions 


49,123,555 


1.229.237.288 


1,193,892 


24.245.099 


Medical and dental expenses deduction 


10.208.792 


70.704.272 


5,527,496 


37,045,862 


198,542 


881,003 


Taxes paid deduction 


48.660.923 


432.774,100 


28.856,871 


318,838,613 


1.166,798 


8,335,769 


Interest paid deduction 


40.284.927 


470,474,844 


25.955.455 


337,640,907 
137,208,329 


853.228 


8,817,656 


Contnbutions deduction 


41.437.749 


186,646,644 

5,136,555 


25.878.929 


859.873 


4,613,504 


Casually or theft loss deduction 


206.287 


100.983 


3.272.748 


6.816 


99,488 


Total miscellaneous deductions 


13,484,217 


98,654,116 
590,487,763 


6.995.492 


54.237.813 


311.157 


2,581,517 


Basic standard deduction 


86,583,732 


23.562.712 


242.416.352 


1.253.567 


6,419,326 


Additional standard deduction 


11,261,327 


16,976,422 


5.855.905 


10,147,411 


98,875 


100,915 


Taxable income 


106.667.402 


5,579,145.443 


45.342,924 


3,846,569,779 


2,175,262 


117,259,953 


Alternative minimum tax 


3,966,540 


21.564.586 


3.010.678 


17,061,859 


151,271 


706,398 


Total tax credits [1] 


46.091,502 


58.938.971 


25.465.181 


40,975,646 


584,597 


1.267.902 


Foreign tax credit 


6.418.317 


10.958.470 


3.992,998 


7,829,202 


92,904 


778.011 


Child care credit 


6.466.792 


3.486.637 


3,977,591 


2,071,742 


32,115 


19,689 


Credit for the elderly or disabled 


98.261 


14.571 


16.385 


1,668 


- 


- 


Education credit 


7.725.138 


7.022.420 


3,903,724 


4,087.569 


- 


- 


Retirement savings conthbulion credit 


6.192.133 


893.957 


2,334,532 


497.438 


73.346 


8,829 


Residential energy credit 


4.344.189 


1.000,149 


3,082,883 


729,471 
23,331,116 


86.030 


18.796 


Child lax credit 


25,741,511 


31,741.551 


16.104.301 


358.829 




Alternative motor vehicle credit 


25.300 


50.035 


19,847 


36,767 


646 


1,094 


Eamed income credit used to offset income 














tax before credits 


2,960.172 


797.162 


245.594 


64,712 


- 


- 


Minimum tax credit 


359.098 


1.032.247 


269,125 


838.863 


5.966 


18.008 


General business credit 


386.681 


1,302,464 


273.886 


984.607 


1.793 


23.780 


Empowennent zone and community renewal employment credit 


32.209 


120,603 
1,023,916.399 


26,750 


97.609 


265 


2.771 


Income tax after credits 


92.740.926 


40,551,555 


733.816.730 


2.059.183 


23,979,148 


Total income lax 


92,740.927 


1,023,920,139 


40,551,555 


733.818.888 


2.059.183 


23,979,148 


Total tax liability 


96,815.936 


1,071,872,816 


42,372,240 


768.729.259 


2.141.016 


25.018,384 


Total tax payments 


133.577.700 


1.189,243,053 


52.413,783 


825.402.458 


2.376.640 


24,770,151 


Income tax withheld 


120.500.889 


843,094,979 


47,622,491 


561.196.968 


2.148.004 


12,755,664 


Estimated tax payments 


11.128.072 


252,998,613 


6,885,493 


193.342.696 


178.177 


7,873,608 


Overpayment refunded 


107.001.071 


250,941,390 


38,116,947 


125.112.075 


1.551.597 


2,838,964 


Tax due at lime of filing 


26.694.105 


126,289,889 


13,012,568 


87.707,242 


834.291 


4,875,842 



Footnotes at end of table 



Basic Tables 2006 



41 



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 
ol households 


Returns of 
surviving spouses 


Returns of 
single persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted gross income less deficit 


20.669,369 


630,183,874 


74,771 


3,462,218 


61,830,743 


1,899,690,895 


Salaries and wages 


19,131,537 


544,471,865 


60,931 


2,229,537 


49,811,047 


1,329,446,276 


Taxable interest 


3,711,302 


4,884,069 


43,639 


139,229 


23,107,907 


64,322,196 


Tax-exempt interest 


154,579 


1,146,486 


2,519 


45,886 


2.179,551 


21,729,516 


Ordinary dividends 


1,186,739 


4,166,792 


19,107 


75,444 


11,672,753 


57,297,811 


Qualified dividends 


941,719 


2,828,531 


14,259 


34,478 


9,837,303 


38,115,970 


State income tax refunds 


2,112,321 


1,780,580 


9.654 


9,331 


6,070,155 


4,744,699 


Alimony received 


183,014 


3,505,847 


- 


- 


229,712 


4,192,730 


Business or profession: 














Net income 


2,117.182 


26,743,751 


7,277 


83,127 


4,639,753 


62,752,706 


Net loss 


485,245 


3,980,995 


1,936 


3,950 


1,438,537 


11,833.819 


Sales of capital assets: 














Net gain in AGI 


640,984 


18,732,181 


12,673 


480,686 


6.834,151 


157,219,429 


Net loss in AGI 


326,329 


689,551 


4,422 


5.654 


3,095,945 


6,511,995 


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


44,316 
400,074 


-186,570 


1,544 


1,008 


391,846 


391,055 


Taxable If^ distnbulions 


4,045,758 


6,602 


74,513 


3,483,622 


33,237,208 


Taxable pensions and annuities 


1,394,148 


16,712,822 


22,338 


364,089 


8,771,716 


133,396,239 


Rent and royalty; 














Net income 


210,741 


2,227,998 


4,275 


32,797 


1,548,390 


18.608.681 


Net loss 


392,280 


4.316,342 


5.831 


102,715 


1,430,828 


14.717,001 


Farm rental net income less loss 


11,311 


33,930 


- 


- 


200,752 


1,069,521 


Partnerstiip and S Corporation net income less loss 


272,146 


11,469,070 


2,187 


7,923 


1.710,084 


51,845,431 


Estate and trust net income less loss 


23,519 


718,099 


207 


32,137 


264,846 


6,867,527 


Farm net income less loss 


44,847 


■336,525 


1,574 


-8,717 


357,835 


■2,080,228 


Unemployment compensation 


1,407,054 


4,789,181 


2,433 


4,859 


2,447,757 


8,287,786 


Taxable social secunty benefits 


316,573 


2,222,778 


8,791 


58,867 


4,480,118 


35,897,916 


Other income less loss 


495,716 


1,051,320 


5,745 


54,798 


1,918,957 


7,896,556 


Total statutory adjustments 


3,848,555 


7.421,055 


16,603 


27.880 


10,673,217 


24,664,777 


Medical savings account deduction 


•40 


•130 


- 


- 


• 5,581 


• 7,737 


Certain business expenses of reservist, performing artists, etc. 


10,221 


21,557 


- 


- 


42,907 


182,724 


Health savings account deduction 


11,121 


18,339 


- 


- 


74,758 


107.301 


Moving expenses adjustment 


83,508 


191,074 


1.623 


3.861 


427,963 


957,842 


Deduction for self-employment tax 


2.108,640 


1,920,952 


7.818 


4.885 


4,625,774 


4,423,298 


Payments to a Keogh plan 


47,499 


686,449 


49 


2.167 


220,896 


3,451,136 


Self-employed healtti insurance deduction 


196,146 


772,761 


1,511 


2.847 


984,447 


3,165,362 


Penalty on earty withdrawal of savings 


82,747 


29,878 
1,236,258 


556 


9 


401,995 


143,567 


Alimony paid 


82,324 


- 


- 


235,823 


3,756,022 


IRA payments 


226,181 


509,618 


394 


1,931 


915,292 


2,643,211 


Student loan interest deduction 


792,930 


484,744 


2,017 


1,251 


3,294,963 


2,207,385 


Jury duty pay deduction 


• 6,959 


• 20.378 


- 


- 


• 18,504 


• 14,846 


Domestic production activities deduction 


11,640 


62,954 


201 


1,324 


63,544 


392,931 


Educator expenses deduction 


253,986 


60,996 


2.243 


561 


734,441 


172,211 


Tuition and fees deduction 


556,511 


1,290,162 


2,886 


9,042 


1,127,324 


2,794,461 


Total itemized deductions 


4,497,298 


84,884.598 


22,174 


523,648 


14,475,908 


260,506,710 


Medical and dental expenses deduction 


870,723 


3,306,083 


6,552 


39,718 


3,605,479 


29,431,606 


Taxes paid deduction 


4,412,260 


22,925,417 


22,172 


189,966 


14,202,822 


82,484,335 


Interest paid deduction 


3,763,080 


38,824,164 


18,520 


215,374 


9.694,644 


84,976,744 


Contnbutions deduction 


3,522,484 


8,971,560 


19,086 


59,887 


11,157,377 


35,793,365 


Casualty or theft loss deduction 


26,499 


741.880 


- 


- 


71,989 


1,021,438 


Total miscellaneous deductions 


1,710,043 


10,788,687 


6,375 


32,104 


4,461,149 


31,013,996 


Basic standard deduction 


16,021,055 


120,769,703 


50,801 


523,098 


45,695,598 


220,359,285 


Additional standard deduction 


302,135 


383,493 


5,019 


5,019 


4,999,394 


6,339,584 


Taxable income 


13,521,172 


301,046,295 


46,557 "^ 


2,179,965 


45,581,486 


1,312,089,451 


Altemalive minimum tax 


284,824 
10,999,324 


848,096 


1,737 


7,526 


518,029 


2,940,707 


Total tax credits [1] 


10.836,175 


36,458 


43,837 
3,483 


9,005,941 


5.815,412 


Foreign tax credit 


165,325 


428,761 


7,220 


2,159,869 


1,919,012 


Child care credit 


2,315,480 


1,318,674 


4,447 


3,001 


137,159 


73,531 


Credit for the elderly or disabled 


• 5,037 


•462 


- 


- 


• 76,839 


• 12,441 


Education credit 


997,121 


849,427 


2.017 


1.723 


2,822,275 


2,083,700 


Retirement savings contnbution credit 


1 ,480,408 


220,291 


1,007 


201 


1,302,841 


167,197 


Residential energy credit 


322,105 


72,441 


1,812 


303 


851,359 


179,138 


Child lax credit 


8.373,700 


7,267,647 


27,133 


30.344 


877,548 


719,256 


Alternative motor vehicle credit 


•10 


•18 


- 


- 


• 4,798 


• 12,157 


Earned income credit used to offset income 














tax before credits 


1,495,674 


563,020 


5.299 


1,976 


1.213,605 


167.455 


Minimum tax credit 


14,069 


15,049 


16 


624 


69,921 


159,703 


General business credit 


14,869 


31,864 


154 


1,625 


95,959 


260,588 


Empowemient zone and community renewal employment credit 


1,056 


4,875 


11 


58 


4,124 

43,351,107 


15,290 


Income tax after credits 


6,747,004 


36,833,734 


32,077 


336,150 


228,950,637 


Total income tax 


6,747,004 


36,833,734 


32,077 


336,150 


43,351,108 


228,952,219 


Total tax liability 


7,045.799 


39,088,316 


34.308 


345,627 


45,222,573 




Total tax payments 


19.991.478 


68,632,836 


72,776 


467,251 


58,723,023 


269,970,357 


Income tax withheld 


18,403.547 


60,264.444 


64,003 


327,693 


52,262,844 


208,550,210 


Estimated tax payments 


291,075 


5,388,810 


3,783 


110,721 


3,769,544 


46,282,779 


Overpayment refunded 


19,444,747 


66,130,681 


64,890 


206,237 


47,822,891 


56,653,432 


Tax due at time of filing 


1,067,059 


4,282,147 


8,608 


43,559 


11,771,578 


29,381,100 



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

[1] Includes credits not shown separately. 

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



42 



Individual Returns 2006 



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in 


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CM 




o 




s 


S 


CM 


0) 


£ 








1- 




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to 






oo_ 




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CO 


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O 


r- 


tn 


en 


a> 


CO 


r-~ 




to 


in 


o 


CM 


CM 


to.. 




CM 




CN 


00 


c 




c 




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o 


co' 


CO* 




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c\ 


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< 


s 


o* 


oo' 




en 


o 


^* 


oo' 


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iri 


o 


co' 


to* 




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o 


co' 


r-' 


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f^' 






iri 


CO* 


co' 


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n 
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3 




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CO 




CO 




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in 


CO 


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in 


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tn 


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s 




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CO 


r- 






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in 




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1 




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CO 


CN 








o 


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CO 


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d 


CO* 




cm" 


CO* 














cm" 






to* 


iri 


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iri 


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CN 


co' 






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c 
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o 

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8 


o 

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in 


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8 

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8 






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O 



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o 












o 


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in 


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o 


o 


o 


o 


o 


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o 


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g 















c 




o 

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o 


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c 


1 

c 


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3 


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3 


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0) 


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x> 


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■D 


■a 


■o 


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c 


c 


c 






in* 


eij 


■D 


■D 


T3 


■D 


T3 


T3 


•o 


T3 




C 


c 


TO 










■D 




c 


c 


C 


c 


c 


C 


C 


3 


3 


3 






o 


o 




3 


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C 


c 


C 


C 


C 


C 


c 


c 


3 


3 


3 




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0) 




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3 


3 


3 


3 


3 

o 


3 
O 


o 








s 


o 


o 
o 


o 
o 


o 


» 


c 

3 


3 
O 


3 

o 


3 
O 


3 

o 


3 
O 


3 

o 


3 


3 


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o 


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o 


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o 


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o 


o 


o 






o 


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0" 


2 


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w 




3 


TO 


c 

3 


o 
o 


o 


iri 


ir 


o 


o 


o 
o 


o 
iri 


o" 
o 


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o 


o" 
o 


8 


°. 


o 


s 


o 
o* 


■g 


C 
3 


s 


o 
o* 


o 
iri 


o 
o 


o 
iri 


o 

o 


o 
o" 


O 


in" 


8 


8 


0' 



8 


5 










C 


O 




in 






CN 


tN 


CO 


3 


in 








in 






cm" 


iri 




O 




in" 






CM 


CM 


CO 


5 


in 


N- 




CM 


in 




c 


5 










< 


Z 


(A 


iA 


tA 


<A 


M 


M 


tA 


«9 


V* 


(A 


V* 


v> 


*/> 


m 


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w 


w 


z 


vi 


V* 


v> 


«> 


Vi 


t/t 




tA 


t/i 


M 


«<) 


t>9 


tA 




Z 



Basic Tables 2006 



43 



■a 
« 

3 
C 

c 
o 
o 

■ 
I 

« 
E 
o 
u 

c 

(A 
(A 
O 

o 

■D 
0) 

*^ 

tf) 

3 
< 



N 

> 

I/) 
E 

0) 



X 

re 

I- 

■a 
c 
re _ 



E ° 

-S ^ 

<" I 

3 S 



•a 
< 



o 

o 

c 



(A 




0) 


t- 


U 








3 




o 


F 


« 


ra 


(A 


c 
o 


C 




^ 


Q) 


3 








0) 




oc 


03 









f- 


< 


« 



re 













^• 


(D 


CM 


n 








tn 


in 


T^ 


cn 


in 


i^ 




o 


r-^ 


CD 


•^ 


cn 


Ol 


tD 


in 


to 




s 




s 


r^ 


tN 




CN 


Tf 


o 


to 


CM 


CN 


CM 






c 






Ol 


O 


CD 










s 


03 


to 


CO 


o 


cn 




in 


CO 




<J> 




in 


eo 


tn 


p. 


00 








o 


s 




Tf 


Tf 


S 


OO 




i2 




3 




"sr 


(M 


o 


r^_ 


o 








lO 


^ 


CO 


CM 


=0 




to 


m 


■^ 


Tf 




o 


h- 


in 




eg 


m 




00 


00 


Tf 


o 






CM 


r^ 


in 






o 

E 




h-" 


en 




<j)" 


O) 


s 


r*. 


3 


s 


in 


r-.' 


iri 




o 


to" 




s 


cn 


tri 


co" 


oo 






cn" 


en" 


eo 


d 


CO* 


CO* 


iri 




Tf 


iri 


co' 


tn 


cm" 


oo 




-£ 






o> 


CM 






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cm 


K 


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s 


tn 


tn 


o 


o 


1^ 


in 


CM 


m 


s 




CM 


in 


CM 




in 


CD 


3 


CD 


I^ 


o 


CO 


to 


00 


to 


iS 


ra 


< 






r- 


a> 




in 


!»-_ 


m 


o> 




h-. 


lO 


OO 


o 


CO 


o 


CO 


Tf 


h- 


CM 






CO 


to 


cn 


p 


Tf 


r^ 


m 


CM 






CM 




«3. 


p^ 


c» 








a» 


o 












CM* 


^' 


iri 


b-* 




h-" 


eo' 


iri 


co" 


o" 


cm" 


co' 




tn 


cm" 














CO 


^" 


CD 


o 


CD 


co' 


rr 




o' 


1 

Q. 


0) 

c 








s 






















CM 


CD 


cn 




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CO 


cn 


CD 


s 


!£ 
























to 


cn 




■d 


CM 


3 




"o 






a> 


<£1 


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CO 


CO 


CO 


CD 


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t^ 


^ 


cn 


O 




CM 


s 


in 


CO 


m 




cn 






cn 


CN 




CM 




CO 


o 


CO 


to 


fM 




00 


CO 








ro 








r- 




o 




CD 


CO 


s 


r^ 


in 


r*. 


in 


s 




s 


1^ 


n 


CM 






O 


to 


r^ 




CD 


r^ 


CD 


CO 


cn 


CD 


to 


O 


r^ 


r- 


CD 


CD 


K 


m 


1- 


V 


£ 




o 




•T 


CO 


o> 








CO 


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f^ 


tN 


cn 


o 




to 


CO 


eo 


to 


CN 


CO 


'^. 


cn 




p 


Tf 




p 


p 




cg_ 




r- 


"S 




J3 




tN 


k" 


in" 


CO 






co" 




CN 




5 




co" 


co" 




to" 


m" 


CD 


r-' 




^" 


lO 




co' 








iri 










to 


00 


ai 


oo 


s 




tn 




E 


£ 




CM 


(O 


in 




f* 


(O 




CM 




i^ 


in 


CO 


CM 


to 


o 


Tf 


r^ 


CM 




CD 




CO 




f- 




CM 


a 










Tf 




CO 


tD 






D 




V 




^ 




^ 


■^ 




■* 




CO 


o 




p 


'^ 


to 












"- 




CM 


CM 


CM 




CO 








f^_ 


o 


^. 


CO 


CM 


p 






z: 






CO 




















CM 


"' 


co" 




































'" 


'" 


to" 


*" 






*" 
















CM 




CO 




in 


in 


s 


cn 


r^ 


o 


CD 


tn 


r^ 




CM 




cn 


oo 




to 


,^ 


to 




cn 




CD 


■^ 


en 


rsj 


CO 


CM 


CO 


CO 


^ 




c 






r) 


o 


r- 


(^ 


CD 


CD 


o 


cn 


CM 


Tj 


o 


CD 


in 


CO 


r^ 


CM 


tn 


in 


CM 




cn 


oo 


in 


CO 


en 


CO 


Tl 




^ 












CD 
















(O 


^ 


^ 


CD 


CM 


CO 




00 


CO 




p 


^. 


■^, 




CO 


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CM 


Tf 


o> 


CM 


N- 


cn 


p 


CO 


o> 


p 


h- 


ib 


N^ 


CO 


CM 


CD 


CM_ 


Tf 


5 




o 

E 




CM 


w 


in" 


CD 


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cm" 


oo" 


iri 


in" 


cd' 


iri 


iri 


oo" 








N." 


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to' 


cm' 








iri 


co' 




o" 


cn" 




o" 


iri 


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iri 


in* 


iri 




o" 


v" 










CO 


r^ 


CO 


CO 


CO 


■^ 


in 


CM 




r^ 


■<r 


CO 






CM 










CM 






in 


CO 


CO 


o 


CM 


K 


CO 


in 


Tf 


CO 


en 


CM 


1^ 


a> 


c w 


< 






n 




CM 




CO 






CM 


■^ 


5 


"T 




o 
















<rt 




CM 








CM 


CM 


CO 


in 


Tf 




o 


CO 






-* 


11 








oo' 




















*" 


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cm' 
















r*" 




















■^ 


^ 


cm" 










si 



















































































































































— 




































































































"o 






in 


^ 


.- 


r^ 


in 


1^ 


in 


^ 


CD 


cn 


CO 


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oo 


o 


to 


cn 


to 


O) 


o 


to 


r- 


s 


Tf 


o 


r^ 


m 


r* 


r^ 


CO 


in 


^ 


CM 


cn 


CM 


Q 


3 


O) 










fO 




CM 


CJ) 


o 


in 


CO 


oo 


CD 


f>. 






o 


o 


to 


r^ 






h- 


CO 


m 


tN 


to 


CD 


r^ 


in 


eo 


to 


r^ 


o 


O 


Tf 


Tf 




CO 




CD 


c 








CN 


^- 


*^. 


(D 


o 


CO 


a> 


'^. 








en 


CO 


tM 










» 




CO 




CO 


in 


CO 


CM 


to 


p 


p 


p 


o 


f^ 




Tf 


n 




J3 

E 


3 


5- 


o»* 


en" 


co" 




'*" 


C3l" 


3 


co" 


iri 






co' 


iri 


tn" 


eo' 


eo" 










2 




o" 


to 




iri 


eo' 


3" 


to' 








Tf" 


tn" 


oo' 


iri 


co" 




£ 




a> 


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s 




o> 


r^ 


a 




s 


in 


CM 


00 














s 






o 


-* 


to 


CM 




in 






CM 


00 










3 




•o 






CM 










to 


oo 
















e 




CM 












rt 


CO 






00 








m 




z 






^* 








































- -^ 












































(0 


CO 








CO 




s 




in 




CM 






CD 


tn 


CM 


CO 




00 


CO 




in 


CO 


OO 




CO 


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eo 


CO 




~ 


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CD 


CO 


CM 






c 






CM 




ID 


tJ) 






CD 


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CJl 




^ 


CM 






CM 


in 


CO 


O) 


CO 


CM 


CO 






f^ 


CO 


to 


CO 


to 


tn 


(O 




CO 




r«- 


s 


o 










O 
CM 




o 


<o 


CO 


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CD 




CM 


CM 










in 


in 


in 


r^ 


oo 


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CO 


p 




CO 


CO 


CO 




1^ 


CO 


to 


o 




CO 


s 


Tf 


00 






g 




OO 


co" 


cn 


Tj 


in" 


iri 


iri 




CD 


cn 


to" 


cm' 


r--" 


oo" 




in" 


o" 


CO 


in" 


tn" 


Tf 


h- 


CO 




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ai 




CM 


co" 


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iri 


CD 


co" 






o" 


co" 










m 


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O) 


C7> 


o 


in 


00 




CO 


CD 




00 


CO 


to 


o 


cn 


r^ 




00 


o 






CO 


cn 


m 


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to 


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in 


Tf 


in 


CO 






to 






< 










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O 


CD 


CM 


■^ 


to 


tn 




in 


CM 


oo 


in 




^. 


CM 








CO 


CO 


cn 


o 




Tf 


CM 


CM 


CO 




CO 


CO 












§ 


o" 








cm" 






co" 


cm" 


to" 


eo" 


*ri 


CM 














00 
















tN 


cm" 


iri 


co" 


iri 


cm" 




co" 


o* 




o 






















L 
























« 






























































_ 




























































o 






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p^ 


CO 


to 


CM 


r^ 


CM 


in 


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CD 




CM 






o 


oo 










<e 


r- 


o 


en 


r- 


Tf 




CN 


tn 


en 


CO 


Tf 


o 


o 


CO 




in 








^ 




CM 


r^ 


CN 


■^ 


C>l 


oo 






00 


CM 


O 


CM 






r- 


CO 








o 


o> 


tD 


CM 


CD 




CD 




o 


1^ 


00 




to 


o 


CO 


Tf 


in 


CM 


c 
g 




1 

E 


C 
3 


oT 




cn 


OO 

co" 


s" 


o" 


CO 

in 


CM 

r-" 


o 
h~" 


(7) 


CO 

cn* 


cn* 


to 

l-~" 


cn" 


r* 


CO 

cn 


CM 

o' 


Tj" 


f^" 


cm" 


r- 


<o 

oo' 


-* 


^. 


Tf 

CM 


cn 

o* 


CO 

CO 


CD 


to 

CD 


P 

Tf 


CO 

o' 


cn 

CD 


to 

O 


eo" 


CO 

o 


CN 

cn 


cn 
iri 


CO 

oo' 




£ 




3 


CM 


in 


■^ 


CD 


CD 


CO 


o 


in 


CO 




■^ 


o 


CO 












oo 






tN 


OO 


cn 


CO 


in 


to 


r- 


in 


O 


CO 


o 


CO 


CM 


in 






3 




■^ 






CM 


CN 






in 


^ 


p 


S 




CN 


































en 


CD 




CM 






p 


t 




z 






lO 




















^ 




















to" 
































'" 


o 

0) 














^ 


a> 


CD 




CD 


o 


CM 


Tt 


in 


c» 






en 


en 


Tf 


CD 


cn 


to 


(0 


CO 


o 


CM 


fO 


CD 


CO 




CD 


co 


o 


in 


Tf 


to 


5 


h- 


o 


c 




c 








h- 






CD 






<J> 






CM 


in 


CO 






n 




CN 


CD 


o 


to 


o 


cn 






CO 


CD 


to 


00 


TT 


o 


tn 


CVJ 


00 


CM 


in 






D 




CO 




<D 


o^. 


a> 




=0 


p 




a> 


P 


o 


CO 


CD 


P 




CO 


in 


f^ 


CD 


CM 


CM 




CD 


r^ 


in 


CD 


Tf 


cn 


to 


CO 


o 


o 


O) 


■^ 


o 


CO 




3 




O 

E 




in 


co" 




CD 


cd" 








cd" 




o" 


cm" 


eo" 






co" 


00* 




CD* 


cm" 


to' 


cd" 


o" 






eo" 




to" 


ai 


CD 


iri 


to' 


Tf 


1^' 


o* 


CM 


cm" 


m 








to 


CO 




CM 


in 






CM 


CO 




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0) 


a> 


Q> 


V 





TD 


T3 


T3 


E 


01 







a) 


S) 


0) 


ai 


(D 


^ 


« 





x> 


x> 


■0 





Q 






(/) 








o 






0) 


T3 


■0 


T3 


T3 


■o 


TD 


-a 


-0 


C 


C 


C 




1 




0) 


T3 


■D 


■0 


■0 


T3 


■0 


T3 


TJ 


c 
























TJ 


C 


c 




C 


c 


C 


c 


c 


3 


3 


3 

















"D 


c 


c 


c 


c 


C 


c 


C 


C 


3 


3 


3 



















10 

E 


1 





3 


3 



3 



3 



3 



3 



3 



3 



3 



§ 


8 


8 


s 



p 




p 



p 





? 


3 


3 



3 



3 


3 


3 


3 


3 


3 















8 


1 














(D 
O 


T3 































p 





















T3 

































0" 
















3 

2 


C 
3 


s 








iri 










0" 



0" 



0" 




iri 


8 








8 


s 









0" 


1 


"O 


C 
3 


8 



0" 




iri 





iri 













iri 


8" 


8" 


8 



p 


I 
















in" 






CM 


CM 


CO 


5 


in 








^1 






f^'i 


^'1 









iri 






CM, 


CM 


CO 


a 


in 


r^ 




CM 


in 




















Z 


«» 


«» 


W 


w 


Vi 


t/i 


tfl 


t/t 


V* 


Vt 


V* 


\ 


Ml 


Ml 


w 


M 


(aI 


Z 


to 


Vt 


V> 


M 




*A 


Vi 


Vi 




Vi 


tA 


Vi 


Vi 

















< 




























1 


1 


1 


1 


1 


1 


1- 
































z 



Basic Tables 2006 



45 



■a 
« 

3 
_C 

C 

o 
o 



o 
u 

_c 

(A 
(A 
O 

« 

3 
< 



0) 
N 

E 



X 

re 



(0 


^^ 






(A 


m 


«rf 




r 


u 


0) 




E 








(A 


c 


3 








■o 


o 


< 





o 
u 

c 



(A 




« 


F 


U 


1 






3 




O 


F 


CO 


nj 


(A 


c 


C 








3 








O 




u. 


^ 



< ^ 

to 
• I 















^ 








s 







■ol 





s' 




tOi 




r- 


^ 




CO 






en 


■V 


(D 


CM 




CM 


s 


g 


eg 


a> 











00 















3 






s. 


in 


O) 




to 


CM 


S- 


CM 




tn' 




<0 CM 




CM 






in 


*a 


S 3 


-- CO 


06 r- 




CO 





>- 


s 


to to in 










CO 


* 





CM 


^ 






'O. 


51 


CM 


^ 




m 




-«J- 




CM 






CO 


4n 


to, cn 


CM 


csi m 


eg 


CO 


r- 


■>-_ n_ 


00 eg -r- 












C4 





Ifi 


Tf' 


cm" 


CM 


co' 






co" 


iri 


tj) 


t31 


to" <- 




CM* 


CM 




co" 


0" 


S ^ 


to' 0" 


eo' 


h-" 




to' 






tn" 


tS CM in 












N 


CO 
















O) 




CO 


CO 


(O 





CO 


CM 


tD 


in 






o> 


N- 




CO 


'T »- 


CM 


CM 


CD 


cn to 
















e 







0? 


s 





to 







r^ 


«o 








•- (J) 








r^ 


to 


■d' 








■^r 


CO 




CM 


CO 


fs 




1^ eg 


1^ 


to to eo 




1 


1 











cm" 


in" 


"^ 


in" 




in 


■^r 


^' 


^-' 


CM 


CJ) 


00" 

CO 


<3i 


Tf" 


cn" 


■*' 


-- 


'- 


«o' 


'-' 






^' 


cm' 


CO to' 


to" 


(D 


i 


r-w" (D 

^ CO 


co" 
eg 


2 ^' S 




d) 








































1 


































CO 


1 








































__L 




_i 


































































[ 




n 






























o 

-I 


•- 






<n 


^ 







m 


CO 


CM 


in 


00 


in 


^ 


(D 


Tf 


to 


^ 


in 


1 


to 


CD 


in 


S' g 


cn in 


^ 


m -tr 


to 


CD 


CO 


rr in 


Ci 


S nI 










V) 






















en 


in 


CD 




CO 1- 


in 


in 


CO 




CO 


CM 


CD 


00 


CD cn 


in 


in 


^. 


r^ n 


CO 










(D 


c 


3^ 


00 





s 


CM 


CO 


CO 






5. 


00 


n 







CO CO 


CO 




r^ 


CD 


p 


m 


CM CO 


in 


in 


(D 


tn 




in 


CD eg 


n 


to 00 








J3 


3 




<D 


CD 


co" 


co" 


to 




5, 




to 


^" 




00* 


00" 0" 


to* 





co" 


cm" 




00' 


^; "^ 


cn 0" 


r*" 




i 


00' 


^' 


iri cn 


S| 


0* CO* 00' 








1 


£ 


tn 


5 


CO 


en 

CM 







CO 


CM 


? 


5 


£ 


% 


J 


&; 


^ 


CVJ 










ftj 




^ 


to 


CO 


in 


2 


O) 


s 


p 


Si 5 


=: '" 5 








z 






r-* 














j 






^" 




















" 




















2_ 






1 












■£ 

3 






00 




CM 


s 


CO 
CO 


o> 


2 


S 


le 




S 


S 


CO 

in 





eo CO 
CM "- 


in 


oi 


s 


(D 


03 


s 


s s 


s 




5 


S 


s 


& 


c 


S 


g 


S 


CM 

3 


s 


3 


a 










to 




in 






in 




00_ 


to 




to 


■"J- 







CM to 


CO 


eg 


CM 


cn 


r^ 


to 


CM t- 


in 


CO 


CO CO 


CM 


CO 


CD cn 


in to o) 












N 


<T 


CO 





to 


co" 


CO 


iri 


co' 


0" 


iri 


(31 





0" cm' 




CJ) 


en" 


•^" 


co" 


iri 


iri 


oo' to' 


O) 


tn' 


tM" 


cm" 


co" 


i s 


to" 


tn" to to" 












>« 




(O 


<o 


in 


to 


CM 






O) 


O) 


to 


CM 


CO tJ) 




CM 


CO 


CM 


CO 




P; S 


S CO 


to 


r; *fi 


^ 


to 


a 


h- 


to 00 CM 








< 






r- 


S 


S 


S 


^. 


s 


CO 





in 


CM_ 




^ 


CT> 


CO TT 


CD 


1^ 


■^ 


to 






01 


CO in 




to tn 


CO 


CM cn to 






c 






d" 














(M 




in 


1^' 


0" 


S 


to' co" 


cm" 


tJ) 


t3) 


in" 




fO" 


cm" 








to' 


t" 


iri 


en co' 


to" 


co" (D 






n 








(D 






















CM 


CJ) N. 


^ 


CM 


CD 


CD 


CO 


■* 
















"- to 


cn 


r- in CM 




® 


01 








r- 




































CM 


f- 




















■* 




6) 

o 

—I 


1 


"0 






f- 


^ 








in 


r- 


CM 


8 


s 


CJ) 


s 


f? 


CM 


P^ CM 

00 


CM 


CM 


to 



3 


s 


eo 
in 


r^ in 


g a 


3 


in CO 
CD to 


to 



in 
to 


cn 
m 


s s 




1^ tN 

in ^ to 











£ 


(n 
^ 


(N 


■^, 


s 


S. 


8 


S 


CO 


Eo 


S: 




ID 


cn 


CD 


S oi 


CM 


«3 


CJl 


CM_ 




o> 


f^ CM 


Tf CO 


CO 


"*. ^- 


to 


^ 


00 


^ F^ 


eg 


CO 1- CM 








■9 


3 





in 


in 


r««." 


in" 




CD 


cm" 






a" 





< 


tt" cm" 


h-" 


P-" 


(O, 




-tf 


!S 


•^ S 


s s 


iri 


iri co' 


iri 


iri 


00" 


" ^ 


eg' 


cm' r-" ^' 

r^ CD to 








E 





r^ 




CO 


3 


CM 


O) 


r>. 


<D 






in 


a> 


CJl f^ 





■^ 




CM 




e 


CO 


'J 


■<- 









T- CO 


cn 










(O 




■« 


■* 


CO 


CO 


CO 






S 


*o 


CO 


CO to 












«1 


CM 


CM rg 


CM 


CO CO 


CD 




00 


to CO 




CO CM ^_ 


? 

3 






z 






cm' 






















^ 


cm' 


-■ 






1 






















T-' eg" 




























































































^ 












CO 


^ 


^ 


00 


in 00 


CM 


CM 


00 


CO 


CD 


r- 


5 g 


CO 


1^ 


T- CO 





-fl 


to 


to CO 


in 


^ CO ■* 


c 


Q. 




c 
3 
















s 


^ 






in 


00 


CM 




CM in 




CO 





in 


CM 


(O 


CM CD 





CM 


en 




3 


CD 


n 


cn to 


c 
o 








1 


s 


CO 




C". 




01 


CD 


■* 


5 


CM 


in 


to 


CM 


-fl- 


CO 


(31 


cn 


to 




to 


in ^ 




to 


TT to 


CM 


h- 


CD in 


eg 


•»» eg in 











n 


en' 






(7) 





rJ 


m" 


in 


00 


00 


co' 


CM 


cji 0* 


to' 


co" 


"<*■" 


iri 




eo" 


co' • 


iri cn 


•^' 


iri 1- 


iri 


co" 


eg' 


to •-' 


eg' 


cn" rv." 




C 




e 




m 


CM 




to 


in 








^ 


to 


CO 


m 


CO 


^ 5 





CM 








K 




CO 








CM 


CO 


rg ■.- 


CO 




1 





< 









CN 






















CM 


CM 




in 


CO 




(O 


















CO 


•>T >- ^ 


Q 


1 


§ 








m" 






































eo' 




















CM* 


% 


E 


ro 






































































































































to 


B 


s. 




































































(0 


o 








(fl 




K 


a> 


s 





s 


c^ 


s 


s 


m 

5 


eg 




CO 


■>*■ 

CM 





s s 





8 





s 


S 




■s s 


CM 
CM 


CO 


cD in 


cn 


s 


10 
in 


cn in 

a g 


eg 

s 


en in CO 
2; t: *£ 


o 


CO 


« 


E 


CO 

3, 


CM 


S 


CM 


CO 


s 


in 


^_ 


CM_ 


5) 


■T 


CD 




CM. 01 




in 


01 


CM 


in 


CO 


eg to 


CO ■>f 


tn 


m in 




CM 





en CO 




JD 


3 


rf 


(D 1 


CO 


to 


r>J 


^ 





(C 


in" 


eo" 


eo' 


cm' 


eo' 




di 





iri 


cH 


co" 


cm" 


■* 


co' 




-» 


CO 


N-' iri 


cm' 


C5 


t:" 


cn h-* 




ffl 2i 2 


o 

E 
o 
u. 

c 
o 


■5 

2 




E 

3 
z 


£ 























n 


to 


r- 


s 


CM 












m 


• 














CO 


CM b- 


to 


CM CO « 












































































13 












tf) 


S 


CO 








CM 




to 


C3> 


CO 


5 


CM 


r^' in 


CJ) 


to 





00 




00 


rt , Ol 


00' 


s 


T- tn 


in 


in 


r- 


CD CO 





S S t 


<a 


"q. 




c 






m 


CJl 


5 










CO 


s 


CO 


r*- 


in m 


■* 




CM 


00 


•^ 




cm' cm 


1- r^ 








°2 t: 


3; 


CO to 
eg CM •* 


c 


£ 






c^ 
^ 


00 


p 


CO 


Jo 


N-_ 


5 


tn 








m 


r^ 


in T- 





r^ 





p 





5 




to 




cn 00 


■^ 


to 


CO 


CD CO 


cn 












tf> 


m* 





rC 


CM* 


CD 


co" 


CO 


Tf 


CM 


CO* 


co' 


0" 


0" 


to" 





r-' 




"^" 


% 


iri • 


iri iri 




T-" cm" 








cm" 


^ T. 


m" 


% £? ***" 




C 













CM 




CM 








CO 


CJ> 




CJl 


CD 


CM 








CO 




cn 









CM T- 


eg 






to CM 


m 


N- T- 


ro 


< 








m 






















CO 


Tl- <£) 


p 


CO 


CD 




in 


o> 
















^ CO 


CO 


tO tD h* 


Oi 


t: 








































CM* 


cm' 


en 


0' 




















1-" to" 


» 


a 


c 









(M 






































CM 




















"" 


ro 


E 
2 


1 




































































































; 


































2 


a. 








































































1 











D 




s 










CO 


OJ 


r^ 


O) 




CO 


to 


m 


CM 







r^ 


N- 


CO 




to CM 


t^ ■^ 




in 





CO 




cn: in 


? 


CO cn CO 


Q. 











CO 


o> 


S 




CM 





CO 


CO 








in 






h- 


<D 


CD 


CM 




CM r^ 


S| s 




»- CO 


CO 




s 


to 




CM 




CO 





E 




o»_ 


(O 


(D 


■^_ 


in 


00, 


<0 


■* 


«H 












CD 


h- 




in 


m 










■<r in 




CM to 






o_ 




CO 




in CO 




CO 


■0 


3 






CN 


o> 


rC 


CM 


10 


^ 


fJ 


1*-" 





TT 


to" 


r*.' 


CO 


0' 


CD 


iri 


cn 





co' 


o> 


■** 


^'1 ^' 


co' 


0* iri 


!fi 








t 


eo 


s s" s" 


o 

® 

TO 


■3 

z 




E 

z 







n 

f- 
















CM 


eo 


ri 


to 


m 


? 


r>- 


CM 




rg 






to 


• 


•1- 






CM 




r«. 




•* 












































































?" 








cs 


CO 


(O 


f^ 


^ 


C> 


to 







to 




CO 




CO tJ) 


CO 


01 


-» 


CD 


in 


<o 


r- 1- 


■q- CJl 


1 


h- en 


CO 




cn 


Ti eg 


3 


r~ en (D 
m in ^ 




1 










C4 


(31 


^ 


r^ 





in 


to 








CO 


cn 


3 


m -q- 


r^ 


r- 




N- 





r-. 


to . 


r- 




CO cn 


G 


2 




•- 














2_ 


in 


"T 




in 


r) 




(M 


p 


m 


eo 


CM 


CD 


CM rf 


CO 


CD 


p 


00 




K 




-t r- 




CM ■^ 


CO 


CO 




■- r*- 





CO CD r-; 












in 


CO 


(O 


co" 


c> 




in" 


CM 


cm" 


0" 


cm' 


oo~ 


in" 


tJl < 


CD* 


cm" 


r-" 


iri 


CO* 


< 








co' ■r-' 


S 




e:*^ 


h-.' co" 


r-" 


to" h-' I-' 




"D 


E 




te 


10 














CO 




CM 






a> a> 


"* 


"tr 




CJl 


in 


in 










CM 




CM 






o> 


Ol 


S ? 






g 


< 






n 


































m 


CM 








• ( 











































































































































































00 
CD 















































































































































E 


S 


"o 






r>. 


CM 


r^j 


j^ 


CJl 


r^ 


(ji 








^ 


_ 


CM 


^ 


»- CM 


CM 


to 


CJl 


CD 


CO 





m 


CM ^ 


1 


T 


3 


^ 


,^ 


SP iS 


in 


£i S iP 




S 


(D 








(D 





a> 


(£> 


to 









to 


CM 


CM 


in 


CO CO 


CO 


m 





CO 




a> 


m 


CO, r- 




cn r- 


3 


r^ 


r^ cn 


CM 


CO r^ 






3_ 





c 


s 







'P. 








CM 


=0 


^ 


to 






tn 


m u) 


■* 


CN 


to. 


in 


co_ 


CM 


CM to 


CO CM 




<- 


T, 


CO 


CO h- 


^ 


^ CM m 




<Si 


E 


£1 

E 
z 


3 

£ 


s 




tn 


cm" 


csT 




co" 


cm" 


in 


co' 


iri 


cm" 


to' 

CO 


a t 


a, 


«- 


■^ 


■^" 


^" 


S 


1 • 


r f 




? r 


tt" 


r-" 


iri 


t 3 


p> 


t 3 •i 






































































































O) 


CO 


CO 


in 


S Si 






CJl 




CO 


eo 


in y- 


T- tn 




CO 






h- 


in r-. 





9 S * 

















O) 


in 




a> 


S 


<Ji 


m 




to 


s 


CM 


r* 




O) 


to 


in 


CO 


eo 


CM 


< ^ 


to 


cn 


■* 


cm 


CO 


!fi £ 


in 


CD ^ 




£ 


0) 


u 




00 


s 




CO 







CO 


s 




C3> 


*l 


en 




CO 


^ (N 




CO 




to 


m 


CM 


I^ ■•- 


=9. 


CO 


CO to 




in 


r^ 


CO CM 




P^ CO to 











oo 


co' 




10 


co" 


^' 






Ol" 


CO 


CO 


to' 


iri 


CM CvJ 


rg" 


0' 




cn" 


co' 


to" 


^" • 




cm" 


• -d-' 


to 


cm" 


G 


if" S 


cn 


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46 



Individual Returns 2006 



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o 

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o 
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3 


CO 


h- 


r* 


to 




m 


CO 


^ 


■* 




5 


1^ 






CO 


to 


1^ 


3 


1^ 


in 


CO 




in 












o» 


*^. 


O) 


f^ 


■^T. 




CD 


<J> 


in 


r- 




CM 


CO 


<o 




to 


01 


cn 


CO 


CO 








■* 






CO 


'* 


<D 


CM 


in 


tn 


'^. 






^ -s 











CO 


















iri 


t' 


co' 


co' 


01 












00' 




















■*' 


■*" 


CO 


to 


cm' 


h-" 


cm" 










tn 








































CO 








































































































































































































g>o 


•5 









^ 


N- 


CO 


CM 


a> 


^ 


tO 


h- 


m 


cn 


CD 


^ 


^ 


CM 


CO 


CJ) 


^ 


r- 


CO 


r* 


C3) 


CD 


00 


^ 


^ 


3 


r- 


? 


^ 


CM 


to 


r^ 


to 


CO 


3 


•» 




w 




w 









CO 


Oi 


CM 


1^ 


CN 





in 






r- 


3 


O) 


CN 




CM 





CD 


CM 


a* 




CO 


01 


r- 


CO 




CM 


O) 


r-. 


CO 


m 


in 







- 0) 


aj 






oo_ 


•^. 


<7) 


00 


in 


cq 


•^^l 


to 





■^^ 





*". 


h- 


CD 







to 


^ 


CM 




cn 





<^. 




CJ) 


m 





CD 


■^ 


CD 


CO 









CO 


to 




■5 TO 


£) 


3 






CO 




CD 


CO 





CD 


CN 


»j 





h-' 


iri 





CJ) 






(J) 


cri 


co" 


cm' 


to 




CO 


0" 




cri 




iri 


cn 


10" 




co" 


(--" 


tn 




cn" 


s 






E 


"3 






CO 


(31 


in 


CO 


00 


in 


Tf 






CO 


CJ) 







CO 












h- 




CO 


in 


cn 





CM 




CM 


h- 





CD 







00 


t 




3 




















CM 


cn 




in 



















00 
















CsJ 


CM 




in 





■«t 






r- 






z 






•t" 
























^ 
















co" 















































CO 


in 


to 


in 


n 


^^ 


5 


N- 


cn 


CO 








s 


CO 


C3) 


in 















10 




CO 


CO 


CO 


t^ 


to 


CO 





in 


CO 


in 












E » 


c 






ir> 


<J> 




CO 


CO 


s 


CM 


S 


rt 


CO 


1^ 





CO 


<7> 


3 


O) 


CM 





h- 




CD 


CN 




5 


eg 




in 


cn 








cn 


CO 




in 


00 









in 


(O 


CM 




(J) 






«. 


■* 




p- 


CM 


r^ 


CO 




in 


CO 


CJ) 


CM 


« 




h- 


cn 


^ 


p 


0) 


00 


CO 


CD 


CM 




in 


•^ 


CD 


h- 




2 «> 


g 




o>" 


00 




co' 




co" 


< 


tn 


O)" 


co' 


co" 


ai 


< 






CD 





<J> 


m 


d 


s 







cri 


CM 


S 







h-" 


iri 




3" 


tn 


3 


00' 


cd" 


V 










r* 


r- 




a 


CM 


■<r 


r^ 


a> 


at 


h- 


CM 


CO 


r^ 


in 


CD 


■^ 


m 


CN 


to 


ay 


CD 


cn 




s 




CO 


to 


cn 


(3) 





3 





h- 




ro ™ 


< 


















^. 
















CO 




in 


CM 


in 


CO 


CD 


■^ 






CM 


^ 


to 


tft 


cn 


■^ 


cn 


cn 


in 


CM 


^ 


00 


co 










o> 


tt' 
















co' 





cm' 


<o* 





iri 





CO 


CO 


CO 


CM* 


eo' 
















cm" 


eg 


cn* 




CD 


0" 


iri 


iri 


0" 












CO 
























cn 


in 


CO 


CM 




CO 


CM 


CO 


CM 
























tn 


in 


CO 


h- 






c ■= 








(^ 








































CO 




































1 s 




































































































































































o> 


"o 






Ul 


^ 


en 


(D 


(D 


s 


en 


CT> 








CM 


OO 


^ 


r— 


in 


CM 


CO 


CO 


m 


cn 


CN 


CO 


T- 


CM 


in 


CN 


CO 


to 


3 


in 


CJ) 


r^ 


CM 


tn 


■^ 


CM 


s 




£1 








s 







CO 





CO 


CJ> 


to 


in 




r- 


3 


in 


r^ 


O) 


CJ) 





in 




ID 





cn 


CM 




CN 




3 


cn 




O) 


in 




cn 


cn 




V 


£ 


s 


in 


"*. 




CO 


CM 


^J*. 


'O 


'^. 


CO 


cn 


°° 


^. 






1*- 


in 






h- 


m 


in 


CM 


■9 


in 




CM 


cn 


en 


to 


m 


tn 


CM 


CO 


in 






^ 


3 




in 





in 




OO" 




Tj-" 


to 


CO 




c6 


CD 




3 


cm' 


to 


a> 


CO 




0" 




2 


1" 


iri 


CO 


s 


iri 




3 


CO* 


CM* 


^* 


cm' 


3 


iri 


o~ 




1 s 


E 


¥ 




O) 


in 


n 


CM 





CO 


CO 






CM 




CO 


CO 




00 


CO 


in 






h- 




CD 




CM 


cn 





■T 


CN 


s 





CM 




3 








CO 


CO 


CO 


CM 


CN 


CN 


in 


in 


CO 








CN 

























CM 


CM 


tT 


■* 


cn 
















z 






oi" 




















*" 


*" 


cm' 


'" 














00" 




















'" 


r- 


cm" 


^ 






*" 














a> 

































0" 


8 

in 


8 




8" 




1 






^ 



























8 






g 




S 




.2. 


8 

c 




































i 

CM 


1" 

in 











































eg 




s 











■0 








e 




8 



iri 








iri 











0" 



in" 






p 


w 


CM 
V* 


iri 


^ 





1 


i 
s 




8 


p 



0* 




iri 







0" 






p 






° 



























CM 


CM 


CO 


? 


m 






V* 


Vi 


Vi 


1 

c 

3 


1 

c 

3 


c 


1 

c 

3 







0* 




CM 




CO 


? 


in 






(A 


vt 


V* 





1 











— 






V* 


^ 


vi 


vi 


«A 


«^ 


(A 


M 


cu 




Q) 


w 







M 


(O 


*/* 


V* 


v> 


to 


m 


Vt 


^ 





V 


E 






O) 






^ 


O) 







0) 





0) 





0) 


Q) 


OJ 


CD 


■0 




■0 


E 


O) 


p 




ti> 


(ij 


V 





aj 


0) 


0) 


V 


■0 


■0 


x> 





s 




« 









1 




V 


T3 


T3 


■D 


T3 


t: 


■0 


■0 


•0 


c 




c 




^ 
1 




V 


x> 


x> 


■a 


■0 


■0 


■D 


■0 


T3 


c 


c 


c 














■D 


C 


C 


C 


C 


c 


C 


c 


c 


3 


3 


3 














3 


tA 
CD 


TJ 


c 




a 


c 


c 


c 


c 


C 




3 


3 

















e' 


C 
3 


3 



3 



3 



3 


3 



3 



3 


3 









s 


s 



p 



p 





1 


C 
3 


3 


3 




3 




3 



3 



3 



3 



3 



1 










8 


1 














T3 
















































T3 






























p 








Q 












e 


^ 


C 


8 








iri 



0" 


iri 










0" 




iri 




















s 









0" 




^ 


i 









iri 








iri 







0" 




s 



iri 


8 




8 



p 


K 

s 

















iri 












5 


in 






CM 


in 






CN 


iri 








iri 






CM 


CM 


eo 


& 


r^ 






in 




c 














Z 


V* 


w 


tA 


M 


(A 


t/i 


4/> 


vt 


<A 


M 


M 


«A 


M 


lA 


m 


vt 


w 


Z 


W 


M 


M 


v> 


Vt 


t» 


v* 


<A 


w 


iA 


V* 


t/> 


V* 





II 










< 








































































z 



Basic Tables 2006 



47 



•a 

0) 

3 
C 
♦rf 

C 

o 
o 

■ 

I 

» 

E 
o 
u 

_c 

(A 

o 

O 

•a 
a> 

(A 

3 

< 



N 

w 

>. 
n 

in 

E 

0) 



X 

ra 



0) 




E 


o 






in 


c 


3 


1>1 






•o 


o 


< 





o 
u 

c 



(A 


K 


O 


1- 


u 








3 


* 


O 


c" 


CO 


03 


(/) 


c 


c 








3 








0) 




D£ 


*t 




m 




h 




< 


« 



re = 
I- < 















rsi 


o 


CO 




in 


CO 




h. 


a> 


tf) 


CO 


^ 


o 


s 


r- 




CO 








(0 


in 


CO 


in 


in 




o 


fO 


OD 


CO 






o 


Tf 


cn 




CD 








C 








rg 


(D 


3. 


00 


CM 




s 


h> 


en 








(O 


o 


CO 




5) 


CM 


3 


r- 


o 


CD 


CM 


h* 


o 














CM 


CO 


u^ 












o 


u^ 


O 


^_ 


CM_ 


CM_ 




s 


■d- 




CO 


■V. 


5 




f^. 


CM 








O 


CO 


Tf 


r- 






CM 


<^. 


CO 


CO 


r~- 


CO 


CO 


CM 


O 


CO 














in 


CD 


CO 


CO 


o 




in 


cm" 


co" 








t 






o 




r^ 


to' 


■^' 


t 


CO 


O) 






to 






iri 


od 


cm" 


CJ) 


CD 


cn 


o" 


co" 


S 








1 






o 


in 






Si 




o 


o 


CM 


CM 


CM 




o 




en 


CM 


Oi 


■«T 




e 


in 




(D 


o 




0^ 






O) 


5 


in 


CM 




o 


CD 


c» 




1 

TO 


c 






r- 




^ 


^. 






r^ 


io 


<J> 


■^ 


CO 






m 




CO 


Tf 


t^ 


CM 


CM 


oo 








in 






CM 


o 


CO 


CD 


Tf 


CD 


in 


«o 








^" 








to' 


CO' 


CO* 


co' 


co" 


< 


o" 


oo" 


Di 


f* 


co' 












v" 










cm' 


cm" 


co' 


CD* 




O) 


oo' 


cm' 


Tf" 


co' 


CM 


o» 




9 








CM 




















CM 


*" 


CO 


" 














- 




















^ 


" 


CO 

t 


_^ 
























' 










— 












































^ 














■5 


-o 






in 


m 


^ 


r^ 


_ 


Q> 


3 


f^ 


en 


CM 


r^ 


^ 


^ 


in 


1^ 


CO 


CO 


^ 


o> 


OO 


CO 


cn 


CO 


00 


CO 


CO 


CD 


CM 


3 


CO 


r^ 


y~ 


in 


CJ) 


^ 


Tf 


O) 














CO 






(O 


h. 


in 


3. 


r^ 


CO 


(D 




00 


^ 


O) 


CM 


en 


CO 


fO 




3 


CD 


CD 


CJ) 


in 


r- 


r- 


CO 


o 


CO 


o 




o 













c 


to 








^. 




■<t 






•<f 




CO 


o 






CM 


in 


CO 




CO 


CM_ 


cn 


CD 


CM 


m 




CM 




CO 




o 


Tf 


in 






°° 








a 


5 


in 


o 


cnT 




oo' 




CD* 


CD 


CM* 


CT)' 


cd" 


cm' 


eri 


cm' 


CM* 


iri 


CO 


cn 


cm" 








CO* 


iri 


r^' 




CO 


CO 


< 


< 


o'l 








cm' 


3 










E 


« 


*o 


O) 




S 


r^ 


r» 


O) 


s 


^ 






CD 


o 


CD 


CO 


















CO 


CO 




r- 


r^ 


CD 


CD 


r- 








CD 


p 










o> 




OJ 


4 


CO 


CD 


in 


CT) 


OO 


CO 


fH 


** 


CO 






















CO 




Tf 


-* 


00 


f*. 


h-. 












K 








z 






o>" 




















"" 




^ 
















a 








_ 












" 


" 










" 














s 




in 


CM 


s 


CO 


o 


CM 


CO 




CO 


CO 


CD 




o 


3 


CM 


CM 


00 




•5 


CO 


00 


oo 


r- 


in 


CM 


cn 


CM 


O 




CT> 




CO 


CO 


















00 


O 


(D 


CO 


CM 


Tj- 


CO 




CM 


CO 


o> 


h- 


in 


3 


en 


CM 




3 


m 


Tf 


in 


Tf 


CT) 


CM 










in 




3 


CO 


CJ) 


N 












CO 
CD 


o_ 


■^_ 


C7) 


in 


CO 


CM 


in 


o. 


^ 




O 




in 




o 


in 


O) 


« 




^. 


en 


CM 




O) 


CO 


O 


In 




m 




o 




O 


en 


(D 












of 


h-" 


in 


CM 


o 


in 


cm" 


2 


s 


en 




Tf 




co' 


cm' 


iri 




5:' 






CM 


a" 






CD 


3 


O 




00 


iri 


r^ 






CM* 


cm" 


d 


<S 














o 






^ 




^ 


CM 


CO 


^ 


CO 


CD 


in 






4 


CM 


CM 








CM 


CM 


00 


r^ 




CJ) 




Ci 


3t 


s 


3 


s 














CO 


^ 
















CO 


■* 


4 


CT) 


en 


in 


CO 




'i 


CM 


in 


CO 


















CM 


CM 


Tf 


cn 


en 


in 






s 








o> 


ro 






































" 
































^■' 






1 


"5 






c^ 


h^ 




n 


CM 


o 


r^ 


f^ 


CO 


CO 


^ 


<jl 


CO 


in 


oo 


o 


CO 




O 


CO 


00 


CO 


en 


<j) 


in 








in 


CM 




in 




CO 


cn 


CM 


2 




1 






« 




CO 


r^ 


o 


00 


<J> 


00 


CO 


CO 


3 


CM 


en 


r^ 


CM 


CM 


Tf 




5> 


1^ 


r- 


s 


CD 


Tf 


Tf 






CO 


Tf 


1^ 


m 


en 


CM 


5 


■2 


CO 




2 






^ 


E 


r^ 


Oi 






to 




in 


S 


CO 


Tf 




o 




o 


CO 


CD 




en 


O 


O) 


CO 


cn. 


CT)_ 


CM 


°l 


cn 


CJ) 


r^ 


o 


in 




CD_ 


CD 


r^ 


r- 


< 






£3 


3 






m' 


in 




O) 


C3) 


Ol" 


CD* 


en 


CD* 


CM* 


in 


cm' 


cm" 


t^ 


go' 


co" 


Tf 


cm' 










CD 






eo" 


O 


CJ) 


cm" 








^" 


CD* 


^ 


>. 






E 


£ 






r^ 


'" 


CM 


CM 


CM 


CM 


OJ 


■V 


^ 


o 


CO 


in 


CM 


in 




























CO 


CO 


CT) 


OO 


in 


CM 


in 


^ 




r 


(0 




3 












































































N 


1 


1 




z 




































' 












































o 














■~~~~ 


^■^ 


' 


' 








' 






^~~ 


















































o 


c 




















































































^ 


(0 










^ 


r- 


^ 


CD 


CO 


<y> 


S 


CM 


00 


in 


CD 


CD 


in 


CM 


in 


in 


CT) 


O) 


^ 


CM 


§ 


y- 


CM 


CO 


Tf 


Tf 


h- 


in 


CM 


in 


^ 


CD 


00 


'^ 


r^ 


p 


to 


ro 




1 








O) 








o 


CM 


CD 


in 


CO 


CO 




(O 


CD 


3 




00 


00 






in 




CM 


f^ 




1^ 


CM 


1^ 


CM 


O 




in 


o 


CM 


<0 


w 


S" 






1 


h- 


s 




'D 




CO 


C0_ 


in 


CO_ 


CO 


oi 


CO 




^. 


n 




Tf 


Tf 


CJ) 


CM 


CO 


CO 


CO 


CM 


cn 


o 


^. 


h- 


CO 


Tf 


CT) 


o 


CO 


in 


CM 


■* 




^ 




o 




o" 


iT) 


00 




CO* 


CO 


00 


oo" 


CO 


in 




CT)" 




CM 


cm' 


iri 


to" 


oo" 


co' 


O) 


«o' 


CD 






co' 


CO 


N-* 




3 


CJ) 


oo' 


cm' 


CO 


o 


CT) 


co" 


r-' 






E 




CN 


CO 


s 


CD 




en 


CO 


CM 




in 




3 


in 


eg 


CO 


Ol 


CD 


o 


in 


3 


CO 


Tf 










CD 


o 


CO 


in 


r^ 


CM 




Tf 


CD 


to 




o 




< 






o_ 


<n 














CO 


CO 






<y> 


o 


CO 


CM 


en 


in 




















CM 


00 


r^ 




en 


o 




00 














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z 


















































































o 


0) 











o» 


^ 


en 


in 


^ 


h- 


00 


in 


CO 


CD 


rt 


t 


cn 


CO 


ID 


ai 


in 





CM 








cn 


in 


CO 







cn 


CO 


00 


r- 


r- 


00 


in 


^ 


S 


in 


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c 








J2 






in 




00 


at 


co 





to 


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CM 




CO 


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a> 


CO 


in 


m 


CO 





cn 




in 






CO 




in 


CM 




ID 


cn 


s 




s 


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E 


in 


at 





in 


■V 




CD 





cn 








a> 


CM 







CM 


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CD 


in 




r-. 





CM 


in 


CM 




h- 




CO 


h- 





in 


CM 







oo 


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? 






e 

3 


3 


m 


9 







ai 


co" 


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cm' 


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cm" 





iri 


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m 


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0) 






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CO 


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1 


1 


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3 


1 

3 


1 

c 

3 


1 

3 


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1 





aj 


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n 


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0> 


0) 












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C 


c 


C 


c 


C 


c 


c 


3 




3 














3 


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C 


C 


c 


c 


c 


c 


C 


C 


3 


3 


3 







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V 


c 

3 


3 


3 


3 


3 


3 


3 


3 



3 



8 


8 


8 



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s 



p 


s 





£ 


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3 



3 



3 



3 


3 


3 


3 


3 














8 


1 


3 
^ 










k 




13 


























p 







0" 










<u 
n 

1 




■0 




































TO 


x> 










3 


TO 

1 


3 


8 





iri 





tri 


0" 


0" 







id 


8 




d 





s 


s 


8 






TO 


C 
3 


8 



0" 




iri 






iri 











iri 


8 


8" 


8 



p 


TO 


^ 
















m* 






CM 


CM 


cn 


S 


in 


r^ 










cm" 


iri 









iri 






CM 


CM 




s 


in 


r*- 




CN 


in 




c 


< 












< 


«A 


*» 


«* 


M 


*A 


M 


M! 


» 


*A 


M 


M 


M 


M 


M 


w 


«A 


w 


z 


*» 


«A 


^ 


^ 


M 


(/} 


m 


tfi 


iA 


«* 




M 


M 




z 



Basic Tables 2006 



51 



■o 
« 

3 
C 

c 
o 
o 

I 

« 

E 
o 
u 

_c 

V) 

tn 
O 

o 

•D 
0) 

♦^ 

(A 

3 

< 



0) 
N 

(?) 

E 



X 

re 

I- 

■a 
c 
re 



c ° 
« 2 



(A 

3 



•a 
< 



o 




u 


-> 


c 


p 




ro 


o 


0) 


(A 


c 


0) 


f- 


u 


! 






3 




o 


F 


CO 


(0 

(0 


(A 


S 


c 


■n 


^ 


(U 


3 








o 




a. 


0) 









^ 


< 


■y; 



re 
I- < 

















d 




CO 


Ol 


eo 


CD 


^ 


CO 




(0 


CD 








CM 




J 


o 




o 


i 


CO 


CO 


i 


CD 


o 


oo 




(D 










ID 


CM 






1 


CO 




^_ 


B 


5 


n 


% 


S 5' S!' 


CO 


S' 


S 


s 


in 


5' 


O) p oO_ 


s 


s 


CM 


CO 
CM_ 


g 


CO 

oo 


g 


s 


s 


tn cn in 


^ r^ OD 
CD 1 CO 






o 




















aS aS n 




in" 


o" 


cn 




o" 


iri CD cn 


1^" 


iri 




eo" 




(0"i 


oo' 


to' 




cm" 


CO* 


CO •<»■■ ■■-" 


oo" o 5" 

s s s 




? 


1 


C- 


1 


Ol 


in' 


o>' 


Si 


1 


5^ 


s 


in C3> CM 

CD CO in 


o 


CD 

CO 


o 
in 


3 


CD 


s 


s s s 


o 








o 


lOi 


to 


ID 


s 


in 


in 


O O CM 
CD CD CM 




E 

2 




CM 
















cm" 


cm'. 


■*" 


in 


cm" 






T- CM 


iri 

CM 




















CM* 


»-' •<? iti 


CM h- CM 






? ■« 






s 














CO ^ o 
CD tn CM 


CM 


CO 


CO 


in 




^ 


CM r- o 




1^ o 


CD 




o 


in 


CO 








CD S O 


CD CD •- 


1 


E 








in 

CM 


§ 






s 


CO 


CD 




CD 




o 


*- O CD 


OO 


'T m 


■^ 




3 


CO 


CO 




in 




D! "B ^ 




5 


1 1 


^ 


o 


O) 


o 


O) 


tn in r^ 


h- 


(J) 


CM 


in 




o 


CM 00 ■'t 


oo 


ID 


CD 




h- 


n 


CO 


o 


o 


CD CD CM 


tn CD n 




O 






CM 


s" 


s 


s" 


S; 


s 


cm' 


% % t 


CM 


i 


tn 


oo" 


iri 


cm" 


to" 


ij 






cm' 


iri 

CM 


tn" 


■* 


cm' 
in 


h'" 
eo 


in" 
en 


iri 


ii 


CO 


»l 


CO' 


^ 1 






z 




■^ 
































1 






















1 




















iO 










CM 


CN 


in o (J) 


o 


CD 


o 


3 


o 


r- 


CD T- O 


h- 


in n 
CO rt 
o oo 


to 


in 


CO 


CM 


CD 


CD 


r^ 


CD 


lis 


9 9 r* 






3 


CD 




tn 

OO 


1 


en 




o 

CM 


CO 


s 


1- in ^ 

CO CM 1- 


in 


o 


s 


o 




o in in 
■0- CM rr 


3, 


oo 


3 


CO 


m 




m 


s 


"^ 


2 S P; 




1 


O 


















CO 


r-" CT) m 


cm' 


cd' 




iri 




co' 


cn id" o" 


ui 


en to" 


cm" 


•*" 


cm" 


iri 




CM 




CO 


to" o" o 


*2 'S S 




E 
< 
















^ 


s 


CM CM O 




in 


o 


00 


o 


(O 


o o ■^ 


•^ 


CD CM 






to 


tn 


CM 


O 


•^ 


o 


CO CD CO 


in in to 








CO 


<D 


to 


in 


r> 


&> 


CM 


^ -^ o 


in 


CM 


cn 


00 


^a- 


CM 


CD ■'t 1 


r- 














CM 


CN 


CO 


■^ p CM 


00 CM o 




en 

c 

0} 




s 


s 














^ 




*" 


*- 




( 








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CT>1 




















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to 


































































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3 
£ E 




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CM 




o 




CD OO in 


o 


o 


o 


n 


CD 


CD 


o 


o 


to 


00 


■.- to 


CD 


to 


CO 


3: 


CO 


•5 


CM 




CO CM CM 


3 S S 

m to (O 




» 


5? 






to 


5 


in 


s 


in 

CM 


cn 


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OO r- O) 


s 


^ 


s 


S: 


S.i 


£ 


~. 


s 


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8 S 


s 


s 


3 


S 


CO 


tn 

CD 


S 


r- 


O CM CO 

in h* 00 




z 


1 5 




(O 


^' 


CN 


in 


CD 


en 




< 


TJ-" T-" 1-' 


CD 


Iri 


OO 


lO" 












ff" 


cd" • 




o 


lO" 


o" 




t-' 


eo' 


in" 


oo" co" 


(*- 


«■ ■»• 5; 






11 

z 




5 


OT 

•^ 


OO 


to 


(O 


en 


CM 




CM CM -^ 




CM 
















r*. 


















m 


T- CM 




























(D 


tn r- cn 


O 


(N 


in 


in 


CM 


CO 


■<- (O (D 




in 1 


in 


s 


s 




in 


00 


CD 


CO 


to f^ CT) 


S ^ £ 








c 










CO 




S 




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N. r^ ^ 


in 


in 


CM 


in 




o 


in 00 o 


S 


CO 




CM 


CD 


CD 


r^ 




CM CD 3 

o m 'J 


CD »- CM 








^ 






tn 


in 




IS 


CM 


CD -^ CD 


CD 


CM 


o 


CO 


•^ 


to 


CM O CN 


•w 


■«■ 


CD 


r^ 


o 


in 


CM 


CT) 


CD 


■^ 


CD ^ CO 














(D 


CO 


o 




CO 


cn 


CO 


T- h- *- 


in 


h-' 


co" 


cd" 


<n" 


r--* 


cm" -t' iri 


oo" 


tri 


to 


cd' 


cd" 


cm" 


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cm' 


co' 


to' 


i£ iS f2 


cd" cd" to 








< 


^ 


'. 


5 


in 


r^ 


00 


CO 


r^ 


S " S 


o 


s 


s 


s 






o CD cn 


o 






"" 


■^ 


•<»■ 


■^ 


CD 


CM 


CM 
CM 


CD CO in 
CM in in 


^ ;f^ s 






o 

z 




r-* 
































cm" 






















'« 




































































o ^ 






^ 








CO 


^ 


CM 


r^ r^ ' CD 


o 


CD 


eo 


o 


^ 


CM 


CO CD CD 


^ 


CM I 


■^ 


cn 


CD 


■* 


O) 


CO 


eo 


CO 


in; cmI r» 


r«-. 


H 


S* 














s 


in 




o 


OO 


h^ 


-i- a N 




CD 


in 




^ 


■<3- 


■^ to O 




in 


CD 






r- 




C: 


2 








tn 


m 


o 


h- 








£ E 


r? 




P". 


^ 


Ol 


CO 


CO. 


f^ 


^ *". 


■<r 


5 




ID 




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o CD in 


Ol 




r^ 


CO 




o 




o 


n 


"- 




o> 


O) 


■* 






0, 






1 ff 






o 
to 


N-" 


00 


r*" 


o 


cm" 


O) 


■*' to" 


s" 


CM 


en 


s 


h-" 


cm" 


■^ 


cm" 


S 




* 


CM 


r*-' 


cn 


cd' 


o 


in 


Em 


h-" 
CM 


5 


co' 

CM 


K 


h- 


s 


c 








z 




















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C 












CO 


o 


. 


CT> 


r^ 


to 


^ 


_ 


CI) 


CM 


m 


CM 


cm 


CD 


CO cn o 


(M 


CD in 


CD 


o 


Csl 


,- 


2i 


T- 


CD 


3; 


CM CT) CO 


2 Jn 5 


o 






3 




U) 


CO 


CO 


o 


•g- 


in 


in 






OO 


in 


CO 


CD 


to 


CT) 


CD CD <- 


O 


CO r- 










cn 


in 


71 


CO 


T^ 00 T 










c^T 


f>l 


C0_ 


CO 


OO. 


(D 


o> 


'^. 


CJl 




oq 


o 


CD 


CM 


^. 


^, 


•^ in r- 


CM 


CD CO 


r- 


o 


o 


o 


tn 


h-_ 


p 


"<T 


T- CT> CN 


■^ in o 








O 


















OO 


■^' cm" o" 
^ in in 


cd" 


CO 


h-' 


r-' 






o r-' o" 


CM 


to o 


oo 


o 


O) 


<d" 


o 








to' iri cd" 


'-" ^ :£ 


















s. 


n 




o 


s 


CM 








in 


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CT 


CO 


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in 


^ 




t 


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^ 


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m 


CO 


CO 




CD 


■■* <- CD 


CO 






n 


'f 


la 




p^ 


cn 


to <- r^ 


00 oo o 






c 




















^" -r^ cn 


CM 


CD* 


iri 


cm' 






cm" <-' ^' 


C4 


















cm' 


CN to' lO" 


cm' < iri 










r» 
































CO 
























































































"5 




n 


in 


CT> 


CM 


f^ 


in 


o 


(O 


CD O O 


CO 


GO 


o 


in 


in 


O 


1- "<t ID 


CM 


i ? 


tn 


r- 


r^ 


f^ 


■^ 


cn 


CO 


CM 


CD CD CD 


oo I^ 1- 








p 


to 


CO 




CO 


s 


NT 


1^ 




ej> tn CM 
CM O CD 


CJ) 


CO 


Si 


in 




s 


CM in ■^ 
CO "^ in 


n 


00 

tn 


s 


g 


°. 


o 

CD 


5 


in 




S £ g 


^ cn e 








^ 3 
















o 


CD 


Tj-" (D r^ 


CD 


t^' 




cn" 


cn 


m" 


r-' aS (D 


o" 




cv 


iri 


cm" 




r-.' 


co" 


to" 


cn 


S S 3 

CD CD to 


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is 


3 


s 


to 


1 


CM 


CM 


CM 


in 

CM 


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CM 


CO CM CO 

■<J- Tj- O) 


O 


CD 


tn 


o 


to 




CM 


s. 


•^ 




CM 


in 


in 


to 


PO 


s 


a 


O CT) 0> 








z 




Ift 
































■* 
































fO 


o 


o 


O) 




_ 


O 


(D 


CO C3) CO 


o 


OO 


CD 


(D 


r-- 


CD 


CD O CO 


CO 


N- 


■^ 






9 


2^ 


in 


CO 


CM 


CO CM CT> 


K S S 






c 
















CM 


CM 


tn CD o 


OT 


CN 




r^ 


o 


o 


CD CO CD 


CO 


o 


en 






CO 


CM 


■^ 


CN 


^ 


CO 0> CM 






o 


s 


tN 


s 


■di 




to 


O 




CO «- to 




in 


O 


in 


CM 




CM CD in 


o> 


CM 


in 






CD 




•^ 


P 




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T- in ^ 




^ g 


< 




s 


i 


s 


U5 


eo 


g 


in 

<£) 

to 


cn 


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2J '^ 3 
(ji ^- ^_ 


o 


o 




o 


g 


5 


5 Si ■a 


g 


• 


s 


iri 


to' 

CD 
CM 


to" 


o" 


o" 

s 


§ 


3 


S O CD 
00 p p 


iri ^' to' 
o tn <D 




E 3 

TO o 
C 0' 






co' 


fn 


(N 


■^ 










*" 


'" 


cm' 


T- 










00 






















at 
































































c E 
































































"o 




^ 


^ 


r«. 


CO 


CO 


^ 


to 


in 


T- cn CD 


CD 


o 


CD 


in 


in 


^ 


CO CO o 


■^ 


: ■^ 


r- 


CD 


cn 


'S 


r^ 


^ 


^ 


in 


r-- CD in 


T- in o 
r- CT) 3 
in tn oo 




i. V) 




u 


CO 


f«j 


t~- 


CO 


CD 






cn CO CM 


CO 


CO 


O 


1^ 


o 


CM 


O CD O 


CM 






3 


£i 


CD 




CM 


r^ 


s 


S tn ^ 




U- c 


ffl £ 


OT 






o> 


o 


CD 


■^ 






00 CO CM 


O 


in 


O 


CD 


p 


to 


CO CM CM 


n 






CO 


1^ 


o 


p^ 










-Q D 


o 


O) 








in 


cn 




O) 


cn CO Tf 


to 


o 


^' 


to 


cm' 












■S' 


CD 


iri 


to" 




o 


s 


M-" ^-* cm" 


^ ,- g- 






Is 

Z 






s 


in 


CM 














CO 


CM 










•« 


















CM 


»- CM CM 










O) 










CO 


<D 


cn 


^ in OO 




CD 


CD 




^ 


CD 


CO in •>- 


o 


o cn 


CM 


m 


(D 


to 


n 


O 




S 


j:^ sa^ r. 


t-l ID »- 

s s a 










r) 










CO 


CN 


o 


CD tn T- 


O) 


in 




^ 


CM 


O 


-- CO CO 




CD O 


to 


CD 


CD 


o 


cn 


*S 




CM 


CM 0)< CM 

to col r^ 






D 


CO 


CO 


s 


a> 


5 




*o. 


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r- 






in 


tn 




en 


en 


CO 


_ 


_ 

CM 


in 














in 


p^ 


CO 


r- 


o 


■^! 


o 


h- 


00 




COI 


h- 


in 


CD 


CO 


s 





r^ 




CM 




cn 


CM 


CO 


CO 




cn 


cn 





CO 







CO 


in 









D 




O 


CO 


en 


in 


eo 




^-.| 


Oi' 




CD 




(o! 


to 


to_ 







in 


CD 


CO 


in 




r^ 


■^ 


to 








CO 


■<j 


CM 


in 




CO 


n 




in 


eo 


r^ 






o 

E 




r^ 


m" 




■^ 


3 


to' 




s" 


in" 


co' 


•5 





in 




00" 


co" 


0" 


0" 


iri 


ai 


m" 


^" 


cm" 


to 


iri 


cd' 


cn" 


cm" 


'* 


CO 


co" 


cri 


cm" 




rg" 


cm' 


iri 


0* 










^ 






in 




CM 


o 


•f 


CO 


CM 








CO 


tD 


cn 





■^ 


N 


CM 




r^ 







CM 


CD 


3. 


CO 


in 






cn 




CO 


CM 






< 






o 


oo 


h- 


m 


ts 




cn 


cn 




in 


tn 


to_ 




r-- 


CO 


CM 






00 


•^ 


in 








r- 




in 




CO 


CO 


m 




to 


CO 


CD 


CO 












CO 






cm" 


cm" 


cn" 


cm" 


en" 


to" 


to' 


en 




m" 




CD* 


CM* 




cm" 






to 
















^' 


iri 


cm" 




-*" 


r-" 


to 


I--" 


1*-* 




































CM 
















o> 
























CM 












Id 
o 

1— 








*" 






























































































































































"o 






-* 


CD 


in 


■^ 


to 


CO 


^ 


^ 


to 


to 


h- 


f^ 


^ 


CO 


CD 





r- 





tT 


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^ 





^ 


^ 


CD 


r- 


^ 


3 


^ 


^ 


CO 


£_, 


cn 


to 


■^ 


in 












CM 






CO 


s 


00 




CM 


cn 




tD 


(D 


cn 


to 


cn 





03 


CO 







K 


tn 


CO 




CM 





to 




r^ 


■^ 


00 






CO 




■V 






S 


£ 


o> 


in 


Tj- 


CO 


(O 


CM 




cn 


to 


5 


cn 




CM 


CM 


■^ 


^. 


in 






CO 


CD 




CO 





cn 






to 




in 




CM 




rr 




CO 


eo 






E 


3 




o 


in 


ID 


fD 


ai 


o 


co' 


Tf" 


o 


CO* 


in 


S 


cm" 




CO* 




to" 


00" 


iri 





cm' 


cm' 


to 


t' 


00' 




s' 







^" 


co' 


co' 


cm" 


iri 


co' 




h-* 






£ 




eo 


in 


CO 


t^ 


<Ji 


CD 


o 




CM 


CD 


cn 


cn 


CD 


<j> 


CO 


CO 


tn 






CO 






cn 





CM 


to 


CD 


CM 


CO 


r~ 


K 


CD 


C3J 





V 






D 




o> 


"* 


in 


CM 


CM 


CO 








to 


in 


CO 


00 


CM 


CM 












CM 








r^ 


CO 


cn 





CO 


^ 




t- 


00. 


CM_ 


CM 


CM 


h- 






z 






CO 

CO 




"' 


cm' 


cm" 


' 


T- 


*" 


en 


cm" 


iri 


co" 


•^' 


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s 














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cm" 


cm" 


tri 


tri 


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1 


<u 

£ 








i 






o 


O 


o 


o 


o 








8 


1 




8 




8 




8 
8 

in 







8 
8 






§ 







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8 


I 


I 







2 


8 














o 


O 


o 


o 


O 


















m 





0" 



































0" 





s 










1 








c 




s 


o 
in 


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o" 


o 
iri 


o 
o" 


o 
o 







in" 









w 


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^ 


0) 


1 


e 




8 



iri 
































OJ 


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CM 


cn 


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1 

c 
3 


■§ 

c 

3 


c 

3 


c 

3 


£ 













CO 


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in 






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vt 





E 










o 






t» 


(/» 


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fA 


</» 


v» 


v> 















V) 


to 


t« 


t» 


V) 


m 


tA 








£ 


V 












w 


















0) 


0) 


0) 





w 





to 


















V 


OJ 


cij 


3 


N 
















« 


£ 


V 


V 


a> 


V 


v 


V 


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■0 


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E 


tn 
















tu 


a 


03 


ai 


V 


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TJ 


■a 





2 


tn 










1 




V 


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T3 


"O 


■o 


■o 


■0 


■0 


TD 


c 


c 


C 




1 


iri 


OJ 


■D 


-0 


TJ 


■0 


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-D 


T3 


■0 


C 


c 














T3 


C 


C 


c 


c 


c 


c 


c 


C 


3 


3 


3 
















3 


■D 


a 


cz 










C 


C 


3 


3 


3 















lA 

c 


C 
3 


3 


3 


3 


3 


3 
O 


3 



3 



3 



8 


8 


8 





















£ 


C 
3 


3 



3 



3 



3 



3 



3 



3 



3 



8 


8 






8 


1 










u 




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o 

























0" 












T3 





































0* 












3 

£ 


TO 

o 


c 

3 


o 


o 


in" 


°- 


m" 


o 
o 



0" 



0" 




in" 


8 






8 


S 


8, 


§., 








5 


s 



0" 




in" 








m" 



0" 



0" 



0" 




in* 


1 









S 












m' 








CM 


CO 


s 


in. 


r- 












cm'I 


in 






iri 






OJ 


CM 


cn 


S 


in 


t^ 






















Z 


M 


M 


M 


«A 




*A 


v» 


ml 


v> 


V» 


V* 


«o 


M 


M 


v>\ 


M 


Vt' 


Z 


M 


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vi 


t/* 


tA 


(A 


M 


y* 




(A 














< 


































\ 


1 




K 
































z 



Basic Tables 2006 



53 



•a 
o 

3 
C 

C 

o 
o 

I 
t 
0) 

E 
o 
u 

c 

(A 
(A 
O 

o 

TJ 

0) 

*-> 
(A 

3 

< 



N 

E 

0) 



n 

I- 

T3 

C 



c 

0) 



3 



cT ID 

E " 

o ^ 

O 3 

C g 



(A 
O 
U 

3 

o 

(0 

(A 

C 



-2 " 

to 

5 1 

« i 

m = 
I- < 













o 


in 


(O 






CO 


O) 




m 




m 




§ 




a 






CO 


<7> 


CM 


o» 


o 




00 




o 




CM 




in 




o 




cn 


cn 


CD 








c 




CM 


» 




o 


s 


§ 


S. 


s 


m 


5 


s 


CM 


S 


i8 




m 


m 


!£ 


CO 


s 


o> 

fO 


■t 


% 


3 


i 


in 


1 


i? s 


CD 

in 


en 

CM 


h- 

Tf 


cn 


S: S 


» 




at 






Tf 


o> 


rr 


(O 


in 


^ 




(0 


in 


co" 


iri 


cm" 


cm" 


s 








T-- 


CM 






r^" 








00 


o 


co' 




co" 


co" 


2i! 


s| 


S 


(O'l Ol 


2 






^ 




'-' 


SJ 




N 




N 


s 




CM 


■< 


CM 


CO 


eo 


o. 














a 










CM 




CM ■<)■ 


CM 


r* 


(O^ 


CM 




e 




s ° 


















































































"o 












(D 






o 


CO 


o 


^ 


l«». 


CO 


CO 


h- 


CO 


CO 




in 


CO 


en 


eo 




o 






CO 




h- •- 


CM 


CD 




■V 


O 


CO CM 


N. 




« -5 






t^ 


m' 


o 


CD 


S 






r^ 




^ 


in 


r^ 


O) 


in 




m 


in 




CM 


Oi 


eo 


h- 


o 






m 




^ CD 


CO 


en 


en 


CN 


r^ 


C71 h- 


eo 




0- I 


(i) 


c 






Si 






m 


to 


o 




o> 




o> 




h- 


CM 


CO 


in 


CO 




CO 




■* 




o, 










CD en 


in 


r-_ 


rr 


CO 




CM O 


^. 




1 


E 

3 

z 


2 


C- 


i 


<N 


s" 


i" 


s 


s 


CD 


B 


5 


s 


R 


i 


s" 


s 


h-" 












i 




cm" 


o 


5 


5 


5 


•*' co' 
4 Ol 


a 


h- 


s 


s 


s" 


< ^" 


i 














Ol 




3 


in 


h. 


(D 


o 


(£1 


o 


00 


CO 




CO 


o 


CM 


a> 




in 




o 


CD 


1 










O CO 


Ol 


00 


to 


to 




"^ 9 








c 






in 






CD 


CM 


O) 




CM 


CO 


s 


CM 


CO 


o 


s 


00 


s 


o 




00 


r- 


O 




If) 


CO 


(D 


N- 


in cn 


*fi 


s 


S::! 


CD 


5 


£ 2 


00 








o 


in 


■^_ 


o 


CM_ 


"1 


^. 


O 


o 




r-. 


■^. 


Oi 


in 


CM 




en 


CM 


o> 


Tf- 






in 


o> 


cn 


in CM 


in 


o 


'^. 


■^ 


CO 


CO Tf 


m 










Tf 








° 






S 


co" 




CM 


CM 


CO 


co' 


ai 


in 


<rj 


cm" 


o" 


oi 


r^" 


5 


cm" 






cd" 


O 


r-~' 


co' co" 


o 


cn 


h-' 


o* 


CO* 


■■J-" (N 


CD* 






< 








CD 










in 


in 


o 


<3 


OO 


o 


o 


o 


s 


a> 


in 


o 


CO 


4 










CO 


CM 


CO o 


to 


CM 


r- 


CD 


o 


o to 


2 




fO 






o 


















CO 


a> 




CO 


in 


o 


CO 


in 






CO 
















CN 


00 


■^ 


CM 




o cn 


eo 




s S 




























^' 


<d" 


r-' 


co' 












CN 




















■^ 


to' 


f— " 


(O - 




































































































































































"o 






0> 


m 


CO 


CM 


CO 


CO 


CO 


in 


^ 


GO 


,_ 


en 


^ 


O 


■* 


r^ 


CO 


CM 


CO 


(D 


CO 


CJ> 


1 


CO 


CM 


to 


f^ 


»- o 


CO 


9 


in 


en 


JS 


p r^ 


2 




1? 


o 


E 


oT 


n 


CO 


in 


S 


s 


(N 


s 


3 


s 


"9, 


CD 


CN 


o_ 


s 


o 


CO 


s 


CO_ 


?; 


in 
in 


s. 


CD 




CO 

o 


(O 


CM 


s 


g s 


en 


g 


^ 


CO 


in 


h- in 
•- o 


^ 






a 


D 


in 


CO 






oo' 


r»r 


^' 


Ol 


O 


o 


M 


CO 


co' 




cm" 


o" 


o> 


co- 




cm" 




»* 








cm' 


oo" 


<6 


"l s 


oo" 


to" 


CD* 


o 


cm' 


o* to' 


*Z 






E 






^ 
















^ 


^ 




Tt 


o 


en 


CO 












(D 








, 






CO 


o 


•^ 


o 


?! 


03 ■>! 


■n 










fs|_ 
























■<»■ 


CM 




































^ 


CM 










^ 






^ 








































' 














































CO 


o 




CM 


CO 




00 


in 


CO 


CD 






CO 


in 




CO 


CO 




1 


1 


CO 


in 


CM 


■^ 


CD O 


en 




CO 


OO 




in CO 


'2 






■£ 






in 


^ 


!n 


O) 


CO 


CM 


in 


CO 


CM 


CN 


o 


CO 


h- 


o 


in 


^ 


^ 


CM 


CO 


CD 








■<J- 




cn 




in 1^ 


CD 


<D 


^ 


o 




"P tx 


tn 






3 




£" 


csj^ 


-* 


CO 


o 


in 




■*. 


CO 


in 


CD 


n 


1^ 


I-- 


en 


CO 


■* 


in 


r^ 


CO 


CO 








o 


in 




OO 


CO ■<» 


■^ 


CO 


in 




CO 


CN CO 












CO 


Ol 


h," 


m 


3 


in* 




CD 


en 


in 


cm' 


cri 


co" 


in 




co' 


h-." 


cm" 


-t" 












iri 


CO 






^ Ti 


iri 


3 


S^[ 


o" 


3; 


co" iri 


eo 













in 


CO 


CO 


r^ 


CO 


CM 




in 




CD 


CM 


o 


a> 


CO 












o 








"tt 




cn 


en o 




i; 


CM 


o 


cn 


CO -r- 


in 




01 

Cl 0) 
























CM 


CM 


in 


•* 


CD 
















r»- 














CM 




in 




CO 






^ 










to 








































cm" 






























^ 

3 
























































~ 
























^ 






to 




s 


in 


CO 


CO 


o 


CO 


in 


in 


CO 


to 


r- 


m 




00 


CO 




CJ) 


o 


r*. 


1 


1 






in 


(O 


CO 


S 


o 


^ 






o 


co in 


2 


c 


o 




</> 




r- 


CO 


s 


r- 


en 




CO 




1^ 


o 


CO 


<D 


CO 


s 


tn 


CM 


en 


CD 


CM 


CO 






s 






00 




in 




CM 


CO 


eo 




2 




c 


^T 


U) 


^ 


'T 


in 






in 




O) 


CO 


■* 


o>_ 


h- 


OO 


CM 


CO 






*- 








a> 


CO 


h- 


CO 


o 


CO 








to in 


t- 


o 










r<i 


co" 


OO" 


o 


Tj-" 


Tj-' 


^" 


co' 


CO 


o 


■>T 


<o 




e» 


Tf" 


















-* 


£i 


t 


=5 


s 


!5 


9 


iri 


iri 




9 


■*" T-' 


o" 




1 


1 


C- 


s 








•» 


(O 




h- 




o 


<J> 


eo 


r»- 


CO 














i 








CO 


CO 


in 


cn 


CO 


00 


CO 


h- 


CO 




eo 


E 
■o 




Z 




















































































<e 


CM 


CJJ 


CO 


s 




m 




CO 


in 


tT 


oi 


Oi 


CO 


CO 


CO 


in 


T 






CM 






eji 


CD 


Ol 


CO 


O Ol 




S 


*fi 




9 


h- CD 


CO 












r^ 


CO 


00 


m 




CO 


CO 


CM 


o 


CO 


tT 




■* 






O 


■^ 


CO 


o 




5 


■^ 


f^ 


in 


!£ 


CM CN 


S 


^ 


in 


CM 


CD 


CO Cl 


In 




3 




<c 


rt 


"*, 


(N| 


h- 




CD 


CO 


CO 


o 




en 


in 


°l 


CN 


<^. 


5 


en 


h- 


in 


Ol 


OO 




r^_ 




in 


CM 


cn 


CO »- 


CO 


CO 


CO 


r^ 


o r- 




?- 


^ ^ 


o 




CO 


in 






3 


CO 


^" 


^' 


co' 


00 


r»." 








o 




cm" 


oo' 


o" 


co' 


in 


eo" 


co" 




h-* 


s 


iri 


cm" 


cn ai 


co' 


co' 


in" 


CO* 


iri 


!! ^ 




o 


E 






CM 




O) 


CJ 


s 


O^ 


CD 


3 


in 






<D 


CO 


■^ 


t^ 


c» 


in 


CO 


o 


a 






■«■ 


eo 


in 


r- r- 




•5 


3 


*^ 


t>^ 


^ S 


^ 






< 






at 


CM 


CM 


00 


CM 


s 


CO 


O 


". 






CD 






(O 




■* 




CM 


Ul 








CM 


CO 


CO 


CO CO 


o 


in 


CO 




T-_; C0_ 


— 


O C 






«■ 




















csT 


CJ 


■* 


co- 














eo 
















^" 


cm" 


cm' 


■* 


to" 


T--| T-- 


in 


en 


t) o 








CM 








































^ 


























' 


















































































u Cl 

1| 
















































































"o 






CO 


0) 


Q 


CD 


^ 


in 


o 


r- 


CO 


OO 


o 


h- 


cn 


co 


in 


■<3- 


o 


OO 


CO 


CO 


to 


CO 


^ 


Tt 


3 


r- 


iG 


!::x S 


o 


CM 


cn 


y- 


CM 


CM -^ 


in 










o 








s 


CM 


CO 


o 


CO 


CO 


CO 


co 


en 


o 


o 


CM 


en 


00 




CN 


CD 


en 


CO 


o 


n 


cn 


CO OO 






o 


CN 


Ol 


(i '^ 


2 






v 


c 


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CO 


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CO 























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c 


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1 


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CM 




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s 


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1 


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in 


CM 


CO 


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en 




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CO 


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CO 


CD 








CM 


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in 







h- 


CD 


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CO 











c 






CO 


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CO 


CO 


in 


cn 





in 


cn 





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in 


CO 


en 


s 


in 


00 


in 


CO 


cn 


CM 


CO 




in 




CD 


3 


cn 






cn 


CM 










3 




CD 


in 


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S 


CO 


01 


CM 


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in 


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00 


CO 


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en 


CO 


CO 


cn 


CO 




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r^ 


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co" 


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CO 


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0* 




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cm" 


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iri 






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in 


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in 


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CD 


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CM 


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r^ 




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in 


CO 




CO 


in 


CO 


in 


CO 




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CO 




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CD 


CD 






CM 




■^ 








CO 




CO 




CM 
















CM 


CO 


CO 


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GO 





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CO 




CO 








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cm' 


cm" 




CO 














CD 




















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co" 


co" 






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1 






















































































CD 


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to 


CO 





O) 


r^ 


CD 


CO 


CO 


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cn 


in 


^ 


in 


CO 


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^ 


r- 


CD 


^ 


CD 


r- 


^ 




CD 


CO 


K 


f^ 




en 


CD 


CM 












o> 




CO 


CO 








in 


cn 




cn 


in 




in 


in 


s 




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r- 




3 


co 


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in 


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CO 


3 


CO 


CO 






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in 




to 


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CM 


CD 





N. 




r- 


en 


C^J 


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■^ 


K 


'^ 


CM 










cn 








Tj- 


en 




CO 


cp^ 


<» 




C 


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3 


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^* 




<x 


in 


fv." 


in 


ai 


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CO 


0" 


cm" 


co' 


iri 


CJ) 


s 


iri 




iri 




10" 









co" 


ici 


iri 


in" 


iri 


co' 


iri 


00' 


0" 


iri 


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Sj 






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CD 


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r-. 


CO 







CM 


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in 









CM 






in 








in 


00 





en 






in 


in 


in 







CO 








3 




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CO 




in 


CO 


CD 


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CM 


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CO 


CD 


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CO 








































cm" 














































2 


in 


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CO 


00 






C31 


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CO 


3 


cn 


rg 


to 


r^ 


CO 






h- 




(O 


en 


1 









CO 




10 




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to 


r- 






CO 


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c 








00 


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in 


3 

0" 


in 





CD 




r^ 





rr 


co 





in 


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CM 


CO 


in 















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(0 


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m 


in 


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3 


in" 


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CD_ 


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CO 

cm' 


cn" 


CO 


CO 


iri 


CO 

s" 


in 

r»-" 





r^ 


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in 
01 




co' 




cm" 


00" 


m 
iri 




r-" 


co" 


C\j" 


CO 

0" 


0" 


^" 


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m" 


in 

N-" 


CJJ 


CO 


0' 


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in 


O) 


CD 


en 


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CD 


CD 


m 


CO 






CO 




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CO 





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in 












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m 














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r- 


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CO 




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CO 





r^ 


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s 


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CO 


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1 





CM 


CD 








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CO 




CD 


CO 




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CO 


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r^ 


01 


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CO 




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c 




in 


r- 


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in 


CN 




CO 


in 


s 













c 


(o 






r- 




CO 




CD 


CM 






cn 


h- 





CD 










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in 








CO 


co 


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in 






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in 


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iri 


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cm' 


co' 






CO- 








cm" 


CD 


CN 


cd" 


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CD 


co" 


cn 




cri 


in* 


0" 














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CO 


in 




f^ 


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in 














CM 
















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2 


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iri 












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0" 


vt 


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5 


s 




M 






a3 


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3 


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3 


OJ 

3 


0) 

3 


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CM 

«o 


CM 
CO 


CO 
CO 


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CO 


to 


to 


to 

0) 


to 


to 




E 


E 

3 








CT 






■K 


en 







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s 


ai 


ai 


0) 











T3 


T3 


TJ 




01 






V 








aj 


0) 


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^ 


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13 


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5 






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in 


0) 


n 


■0 


T3 


TJ 


-0 


TT 


■0 


■0 


C 


C 


c 







iri 
(A 


S) 


T3 


■0 


T3 


■0 


"D 


■D 


■0 


■0 


C 


c 


c 
















1 




■0 


c 


c 


C 


C 


c 


C 


C 


c 


3 


3 


3 















■0 


C 


c 


c 


c 


C 








3 


3 


3 



















i\ 


33 


c 

3 


3 



3 





3 



































£ 


c 

3 


3 



3 



3 



3 



3 



3 



3 



3 



8 










8 


1 
















■0 












































1 

n 

X 

n 


^ 


■0 






































0" 


ID 














f 





§ 









irii 





iri 




C3 







Q 



iti 














°! 


° 


s 






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CD 



c 

3 












iri 








in" 



0* 



0* 



0* 



iri 


8 










S 
















iri 








CM 


CO 


s 


*Q 


p-~ 




CM 


in 






cm' 


iri 






iri 






CM 


CM 


CO 


^ 


in 


r^ 










■c 
















z 


to 


«o 


iA 


mI 




V» 


«A 


yi 


m 


M 


M 


w 


M 


v> 


«A 


«A 


vt 


z 


V> 


CO 


V> 


CO 


CO 


CO 


v» 


M 


(O 


(O 


to 


CO 


to 

















< 










! 




















I 










1- 
































z 



Basic Tables 2006 



55 



•s s 









o 


to 


<D 


s, 


mi 


to, 


o 




K 


in 


to 


f^l 


CO 


J, 




r^ 


^ 


to! 




CM 


(D, 


O 




in 


CM 


^1 


§ 


in 


s 




tn 


CO 


o 


OJ 


CO 


(O 


2 








r«- 


n 


o 


00 


00 




f*- 


oo 


h- 


■V 


m! 


ml 




CO 


r>^; 


in' 


oo 


to 


t 


r^ 


m 


§, 


CMl 


ro 


o 


en 


43 


^ 




o 


'£ 




2 








n 




■^, 


CM' 


r-: 


K 


to 




(O 




s-_ 


CMl 


^ 


■^ 






in 


•V 


^ 


Tt 


o> 


O 


CO 


CO' 






N. 


to 


OT 


to 






-*. 


o 


o 


to_ 




c 
o 
E 
< 


1 


4n 


in 






o" 


tti 


s 


tn 


o" 


o 


ai 


00 


co" 


o" 


co' 


1^" 


tn 


to" 


iri 




to" 


s 




oo" 


h-' 


r-' 


tn 


O 








to" 


■*" 






iri 




n 


in 


CD 


oJ 


o 




at 


CO 


CO 


CM 


in 


r^ 


o 


r^ 


in 


CD 


s 


CO 


CD 




^ 


cn 


in 




^ 


CO 


CM 




o 


CD 




o 


to 


to 


CO 




gj 


eo_ 






r- 






r-_ 


CO 


3^ 




^ 


I-- 


o 


to 


en 


O 


T 


in 




N- 






CD 


■^ 


^. 


<^. 


CM 




Csl 


n 


(O 


CO 




CO 


CM 




o 




oT 








cm' 


in" 


o> 


CO 


CM 


CD 


h." 


cn 


cd' 


cn 


iri 


iri 




co' 


o* 


n" 


en 








cm' 


^' 






o 


CO 


iri 


eri 


iri 


ai 


SG 


9 


to" 


03 




eo 
















(O 


fO 


o 


cr> 




r^ 


tn 


■^ 


PM, 


1^ 


■^j- 


cn 


to 
















CO 


CO 


o 


tn 


CM 


T^ 


o> 


s 








o 
























CM 
















p 




























tM 




O 
















































































































_ 














































3 






in 


^ 


a> 


s 


o 


00 


CD 


CO 


f^ 


tN 


CO 


Q 


CD 


Q 


tn 


in 


in 


Q 


s 


en 


r^ 


^ 


CO 


in 


^ 


in 


1^ 


in 


h- 


3 


to 


r^ 


CM 


3 


to 


^ 


h- 






in 




o 


r:: 


s 


(O 


^. 


Ol 


r>- 






to 




en 


en 


in 




■^ 


(M 


o 


00 


to 






CO 




CM 


to 


o 


OO 


■»» 


s 


CM 


a) 


° ^ 




CM 


1^ 


o 


en 


■^_ 


en 


■v_ 




°o 


h- 




O 




i^_ 


C\J 


cn 




cn 


tn 


a> 








oo 


m 


o 


CM 


CM 




CO 


CM 


CO 


CM 


o 


to 


1 

8 


li 

z 




oo 


CO 


in 


cm" 






co' 




CM 






to' 


to" 


co" 




o 


co" 


to" 


•^" 


iri 


o" 


to" 


co' 


co' 


iri 


o" 


co' 




to" 


en 


r--" 






iri 


co' 


to" 


f£ 


00 












CM 


in 


to 






o 


1^ 






in 


CO 


en 






^ 




in 


s 


r^ 


CM 


in 


r^ 


in 


CM 




s 


3: 




■5 


"3 


2 


to 




00 


o> 






eo 


CM' 


h-' 


m 


r-, 




o 




















CD 


CO 


r* 


1^ 


to 


h- 




to 


CD 


tn 


o 




in 


CO 


o*. 


_c 




u> 






n" 


tt)l 


<i 


CO 


a>{ 


n| 


o 


(o'l 




cm" 
















£i 






co" 


iri 


in" 


iri 


iri 




en 


t^* 


o 


cm' 


co" 






rt 






o 








1 


1 






^ 






^' 


















o> 




















*" 




















to 


CM 


00 


CD 


CO 


O) 


o 


CD 


CO 


o 


en 


o 


CO 


in 


CO 


"7" 










(M 


^ 


CO 


CO 


to 


•^ 


Q 


CO 


in 


CO 


cn 


^ 


en 


in 


CO 




S 








eo 


CM 






CO 


S-i 


00 


^ 


o> 


en 


en 


CO 


r^ 


3 


CM 












CM 


CD 






CO 






■^ 


eo 


S 


in 


in 


00 


S 


Jii! 










in 


oi 


CM_ 


CO 




eq 


^J 


«n. 




CO 


^ 




cn 












CM 


o 


r- 


to 




in 




N- 


r-~ 


CO 


o 


■^ 


CO 


en 




CO 


2 


3 

o 
E 
< 


s 


^" 


■«T 


cm" 






CO 


CM 






r--'; 


iri 


o" 


co" 


cm" 


o 












le 


■f' 








to' 


cm' 






co' 


23 


s" 


IP 


2i 


9 




co' 


(D 


CO 












*-! 






o 


eo 


CM 


CO 


CO 














CO 


















o 


00 


CM 


CO 


to 






E 

D 

E 


in 














1 












Oi 


cn 












in 


























at 


at 








<N 
























cm" 


o" 


h-* 












CM 
























cm' 


o 


r-" 






E 

> 






o 




o 


(C 


~ 


CM 




CO 




~ 


o 


o 


CD 


CD 


CM 


^ 


^ 


7i 


1 


J 


CM 


CO 


s 


CD 


CO 


in 


CO 


co 


CO 


CD 


_ 


cn 


2 


N- 


in 




00 








-«■ 


in 


Ol 


CO 




C3 










00 


■^ 


CD 


^ 


r^ 






* 


• 




o 


O) 


CM 


■(J- 


CO 


to 




o 


O 


S 


r^ 


o 


O 


CD 




CO 


Tc 







in 




oo 


CO 




CM 




in 


CO 


00 


CO_ 




CD 




o> 












e> 


CM 


CM 


CO 


CO 


o 


to 


in 


■Tj- 


CO 


CO 


h- 






cn 




to 


c 


5 £ 


CD 


to 










CM 


cm' 




co" 


r»." 


1^" 


en 


to' 


(m" 








1 


1 




to' 


to" 




cm' 




cm" 


cm' 




co' 




co' 






cm" 






of 




<o 














I 






CO 


CM 


0)i 


'fl- 


to 












in 




















CO 


CM 




5- 


S 








a* 
























Oj 


CM 


eo 












at 


























cm 


CO 






< 




n 






1 










1 






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CM 




CO 


^ 


oo 


^ 


s 


(O 


o 


CD 




a> 


o 


in 




o 




to 


^ 


CM 


in 


o 


CO 


^ 




CO 


O) 


to 






(0 






® 


£ 


c 




N 


CD 


ID 


CD 


CO 


(D 


O 


fX) 


CO 


CM 


r^ 


^ 




CO 


^ 


<^ 


o 


o 


o 


CO 


tD 


fO 


CM 


CO 


O 




■^ 


o 


h- 


Ol 


^ 


(O 




CO 


q 


in 




1 


S 


E 
z 


3 


CO 




(£> 


CO 


q6 


CO 


CO 


(3J 


00 


CD 


CD 


eo 


-^ 


csi 


csi 


csi 


CM 








d 




CO 


C3> 


"" 


CM 


CM 


'" 


d 


r- 


CO 


CO. 


^ 


csi 


csi 


csi 




CO 
























































































1 




c 






n 


■«t 


CD 


-* 


CD 


"^ 




in 


<J> 




in 


tn 


CM 


CO 




CO 


cn 


o> 


r- 


I 


o 


■^ 


o 


CO 








CD 


CM 


to 


N- 


tc 


CD 


o 


in 


^ 






O 


3 
< 




5^ 


to 




CD 


q 


CN 

csi 


CN 
1^ 


■^ 


CM 


CO 
(N 


d 




CO 
00 


CM 

in 


«? 
■^ 


in 




o 
in 


o 


■<»; 




cn 


O 
CO 


CO 


o 
in 


CM 

iri 


CO 


CO 
CD 


CD 


CO 


to 


CM 
tD 


CM 

iri 


cn 


in 
in 


q 


(0 




c 


(D 




^ 






'" 


CO 


CN 


*" 


*" 


CN 


'" 


CM 
























"^ 


CM 


CM 


CO 






CM 




CM 


















E 


S 






































































































































































o 






















































































o 




















































































w 








^ 


O 




r- 


CO 




O 




O 


s 


CM 


to 


r>j 


CM 


^ 


tD 






CO 


»a- 




cn 


O 


CM 


to 


r^ 


O 






CT> 


CM 


CM 


CO 


CO 


tT 


in 








(D 


s 


E 


M 


o 


CO 


O 


CO 


^ 


CD 


■« 


o 


CM 




■* 


CM 


CO 


cn 




CO 


o> 


CO 


o 




o 


in 




Ol 


to 


in 


CM 


Ol 


CM 


cmI 


in 


CM 


00 


Ol 


q 


e 




1 


S 


J3 

E 

3 

z 


2! 


CO 




in 


(£) 


CD 


to 


CD 


r^ 


r^ 


iri 


■*■ 


pi 


to 


CM 






CM 






o 


d 




oo 

Cvl 


Ol 


d 


CO 


cn 


CO 


CO 


iri 


iri 


CO 


CO 


CM 








(O 






























































































c 






n 


f^ 


■^ 








CO 


CD 


(O 


K 


CM 


CO 


CO 


CD 


r^ 




^ 


s 


I-- 


CO 


f- 


cn 


CO 


in 


to 


cn 


cn 






o 


o 


CM 






CD 


CN 


m 


Q 






3 






N 




■^ 


CD 


o 




^ 


en 


to 


CO 




■^ 






O 


■^ 


CM 


r^ 


o 


■* 


CO 


CD 


in 


q 


Ol 




Ol 






cn 


OO 


■^ 


to 


CO 






_a) 






O 

E 








CO 


O 


o 


o 


O 


<3> 




f^ 


O) 


iri 


iri 




CO 


to 


Tf 


■^ 


CM 




o 




CD 


CD 


ai 




00 


CN 


CD 


en 




in 


in 


CO 


cri 


CO 




CM 


3 

T3 






















































in 


to 


CSJ 




























<]} 


< 
















































































0) 


i 


o 


















































































If) 


tr 




































































































































































d 


o 


u 


















































































o 


w 




o 




















































































o 








(A 


tn 


in 


r- 


CO 


CO 


O 


C4 


r-- 


O) 


o 


CM 


^ 


CO 




O 






o> 




(O 


T 


Tf 


to 


en 


s 


CO 




5 


tD 


^ 






cn 


CM 


(D 




E 






a> 


E 




in 


CO 


CD 


co 


CO 


O 


CN 


in 


o> 


n 


■* 


h- 


s. 


en 




•* 


r-- 


«» 


in 




oo 


CSI 


o 


CO 


00 


CM 


■<* 


CO 


CO 


CO 


f^ 


Ol 




in 


o» 






E 


3 


CO 






r^ 


CO 


<ji 


d 


d 


d 


t^ 


CO 


m 


If) 


CO 


csi 


CO 


CO 


CM 






d 




CO 


h- 


^ 


CD 


in 


TT 


n 


en 


en 


iri 


in 


CO 


csi 


CO 




oi 






















































(N 


CM 


CM 




























u. 






3 
















































































s 






z 
















































































■g 










































































































































































■g 






















































































£ 


























































































c 






M 


CO 


^ 


O 


m 


■^ 


r^ 


<j> 


n 


CM 


a 


o 


o 


^ 


in 


m 


CO 


CO 


1- 


^ 


(O 


CO 


CO 


CO 


en 


"^1 


CO 


r^ 


CO 


CM 


^ 


CO 


o 


in 


CM 


to 


(O 


1 










o 


p 


O 

CO 


<7> 


CJl 


a> 


1^ 


CO 




CNJ 

to 




00 


o 

CO 


CJ) 
CN 


C7> 


in 

CO 


CO 


a> 


(N 


o 
d 


(Si 


o 

CD 


en 




tOi 




CO 




5 


CM 

iri 


o 
iri 


CO 


cn 

CM 


O 
CO 


o 


CM 
(si 


ro 


E 


s 


< 
















































































5 


B 


o 


















































































o. 


tr 


ra 




































































































































































o 


Q. 


















































































"o 


m 


s 


o 
























































































!2 




CM 


h- 


CO 


in 


CsJ 




in 




in 


CO 


CO 


CO 


to 








tD 


r^ 


TT 


to 


■* 




n 


CM 


■^ 


CM 


o 


CO 




CO 


CM 








CM 


in 


00 









S 


E 




9 


t^ 


tJl 


CD 


h- 


a> 


o 






CM 




in 


CM 


CO 


OS 




CO 


o> 


Oi 


o 




O 


o 


CO 




o 


o 




CO 


(D 


CO 




CM 


'P 


'^. 


cn 


CO 


(0 






E 

3 

z 


3 

2 


. 




(O 


in 


CD 


CD 


CD 






5 


iri 


cri 


CO 


CM 




'" 


CNi 




d 


d 


o 




in 


iri 


■^ 


o 


o 


cn 


CO 






CO 


CO 


csi 






d 


c>i 




























































































c 






oo 


CO 




o 


CO 


CO 




en 


CO 


CO 


it 


in 


O 




^ 




CO 




s 


1 


o 


CD 




in 


in 


o 


00 


Ol 


m 




ol 


in 


in 


00 




tT 














£" 






CO 


CO 




■>» 


CO 


<p 


00 


to 


en 


■^ 


■^ 


r- 


cn 


in 


CM 






CSI 


CO 


CO 


Ol 




to 


CO 


■* 


f. 


O) 


■*! 


-* 


-* 


h- 


a> 


h- 


CM 








< 




CN 




(D 




CO 


CO 


r- 


iri 




CM 




r- 


CO 


iri 


Tf 


Tf 


in 


^ 


CM 








iri 


CM 


CO 


to 


en 


r^ 


iri 


iri 


CM 


COi 


ccj 


iri 


Tf 


rt 


o 


to 




E 

B 












'" 




CN 






CM 






























CN 


CM 


CO 






CN 












































































































ra 




















































































m 


s 


O 
























































































£ 




■» 


in 


CD 








(N 




CO 


CM 


CM 


3 


CO 


CM 




in 


to 


CM 


CO 


J 




CD 




s 


CO 




CO 


CO 


CO 


CO 


CM 


o 


CO 


CO 




CM 


O) 












o 


<D 


CN 


O) 


■^ 


O 


■^ 


o 




O 




CN 


00 


a> 


o 


in 




r^ 






■^ 


"^ 


CO 


■«t 


"tt 




CO 


CN 


CM 


in 


CM 


00 


q 


O 










£ 

3 


3 






<D 


to 


CD 


CO 


r^ 






lO 


-* 


m 


CO 


CN 






CN 




oi 


d 






1^ 


en 


d 


CO 


oi 


00 


CO 


iri 


iri 


CO 


CO 


CM 








(O 








2 














































rvj 






































z 












































































































































































c 






CO 


o 


^ 


O 




co 


CO 


o 


CO 


■* 


n 


o 


to 


CM 


CO 


CD 


in 


(O 




r^ 


lA 


CM 






r- 


in 


CO 


CO 


CO 




in 


"^ 


CO 




to 


Ol 


o 












to 


CO 


r^ 


o 


o 


Ol 


CM 


to 


CM 


CM 


r*. 


o 


O 


cn 


CO 


CO 


CO 


« 


^: 


c^ 


q 


o 


en 


f^ 


o 


f^ 


in 


tD 




to 


00 


o 


o 


<^ 


CO 


^ 


I^ 








< 




oi 


o 


csi 


■« 


kh 


in 


■^ 


in 


iri 


■* 


^ 


CM 


CO 


CN 






cvi 


CM 






d 




CO 




csi 


CO 




(D 


CD 


■^ 


"t' 


csii 


CO 


csi 




csi 


























































CM 


■^ 


■^ 














1 
















<s> 


w 




































































t 


















o 





































































































































































«] 


% 




















































































1— 


c 


o 
























































































E 




M 


(C 




t^ 


CN4 


CN 


CN 


00 


Ol 


a> 


CO 




tJ) 


O) 


00 


r^ 


o 


rg 


CO 


<o 


K 


CO 


in 






cn 


CO 


to 


to 


cn 


in 




o 


o 


en 


(D 


in 








0) 


in 


00 


in 


O 


(O 


CO 


CO 


OO 


o 


t^ 


T^ 


^ 


I^ 


CO 


1^ 


CN 


h- 


CO 


lO 


(D 


CM 


o> 


CM 




r- 


CN 


CD 


CJl 


tJl 


CM 


o 


in 


r^ 


cn 


CO 


CM 


■^ 


to 








e 

3 


3 


eg 


b 


CN 


■^ 


■^ 


■* 


Tf 


■^ 


iri 


CO 


CO 


e\i 


(si 






CM 


csi 


^j 






d 


d 


CM 


^ 


d 


r- 


CD 


iri 


iri 


■^ 


"* 


csi 


CM 






CM 












^ 




















































































z 
























































































































































I 






























































8 

O 












































1 








E 

8 










o 


o 


O 


o 


o 


8 


1 


1 


d 


d 

° 


d 

8 


d 

8 






1 
8 






o 


O 


o 


o 


O 


o 


o 


8 


8 

q 


8 

O 


8 

q 




3 














o 






o 


o 


O 


o 


o 


O 


d 
o 

(N 


d 


o 


d 








o 


o 


O 


o 


o 


o 


o 


o 


O 




d 






o 






T3 
fl] 








o 




o 
o 


in 


d 


o 
iri 


o 
d 


o 
d 


o 
d 


o 

iri 


8 


o 


^ 


^ 


iri 


(A 


o 


1 


c 




§ 


o 
iri 


o 
d 


o 
iri 


o 
d 


o 
d 


o 

d 


o 
iri 


8 


° 


2! 


U) 






o 












d 




CN 


CM 


CO 


a 


in 


s. 




(A 


<A 


M 








!r. 


E 


O 




d 




CM 


eg 


CO 


? 


in 


r^ 




w 


w 


</> 


o 


E 














o 




w 


*/t 


vt 


<A 


*A 


tA 


(A 












m 






o 




tf» 


tA 


«A 


b9 


w 


*A 


V* 








E 






<D 


e 






« 


o 


M 


















a> 


(U 


oi 


C 
3 


C 
3 


■o 

C 
3 


c 


5 


tf) 


o 


w 


















V 


V 


o 








a 










O) 


o 




0) 


OJ 


V 


0) 


o 


V 


^ 


dj 


■o 


T3 


■o 


E 




o 




^ 





V 


O 


V 


^ 


^ 


<u 


■D 


■o 


■o 


o 


v 






w 








o 


T3 




<U 


"O 


"D 


T} 


T) 


T3 


T) 


T) 


■D 


c 


C 


c 




1 


iri 
a> 


0) 


■o 


■o 


■D 


T3 


T3 


■o 


13 


"D 


c 


c 


c 
















TJ 


c 


C 


c 


C 


C 


c 


c 


c 








o 


O 


o 


o 




3 


JJ 


c: 


c 


C 


C 


C 


c 


C 


C 


3 


3 


3 


o 
















tfl" 
c 


C 


3 


3 


3 

o 


3 
O 


3 
O 


3 
O 


3 
O 


3 

o 


1 


1 


I 


o 
q 


o 
q 


o 
q 


o 
q 


d 


£ 


c 

3 


3 

o 


3 
O 


3 

o 


3 
O 


3 

o 


3 

o 


3 

o 


3 


O 

o 


o 
o 


o 
o 


8 


0) 


















T3 


o 






o 


o 


o 


o 


O 


o 


o 


o 


o 










o 


0) 

■8 




T3 




o 


o 


o 


o 


o 


o 


o 




o 


o 


o 


d 


2 














3 


ro 


c 

3 


o 
o 


d 


iri 


o 
d 


o 
in 


o 
d 


o 
d 


o 
d 


o 
iri 


d 
o 


d 
o 


d 
o 


§ 


° 


§ 


o 


o 
d 


^ 


3 


o 


o 
d 


o 
iri 


o 


o 
iri 


o 
d 


o 
d 


o 


iri 


1 


8 


8 


o 

q^ 


3 














o 




iri 






CN 


CM 


CO 


5 


in 


h. 




CM 


in 






cm' 


iri 




B\ 




in 








CM 


CO 


^ 


in 






CM 


in 




c 
















z 


lA 


*A 


w 


w 


vt 


v> 


4A 


«A 


«A 


vt 


V* 


w 


«A 


<A 


v* 


(A 


<A 


z| 


V» 


<A 


M 


M 




M 


vt 


« 


v> 


w 


*A 


(A 


M 


o 














< 






































































z 



-id) 



Basic Tables 2006 



59 



■D 
« 

3 

C 

o 
u 

i) 
E 

o 
u 

_c 

M 

(A 

o 
O 

■o 

0) 

10 

3 

< 



N 
M 

E 
« 



X 

I- 

•o 
c 



c 
« 
E 

M 

_3 

< 

E 
o 
u 

c 



tf) 




« 




o 








3 




O 




(A 




M 




C 








3 




«rf 




« 




K 












< 


c 


^ 




O 






ii 


c 


r 


o 




** 


F- 


n 


ro 


•c 


■o 


(0 


m 


> 


trt 



o ^ 



c 



0) 


, 


o 


o 


9 


s 






> 




o 


> 


^ 


o 


^ 


r 


« 


n 


ja 


f 









c 
3 




00 

2, 


eo 


S 


if; 


S 


r4 


s 




s 


^ 


9 


in 


ff 


? 


5 


w 


s 


^ 


& 


R 


o 


3 


fe 


s 


m 


s 


8 


g 


S 


s. 


a 


^ 


S 


s 




S 


s 


s 








o 

1 




e 


cvi 


(d 


o 


(D 


iri 


«> 


K 


-** 


<ti 


H 


CO 


CM 


CM 


CO 


■» 


■» 


cj 




d 


*■ 


Iri 


g 


i 


d 


d 


ed 


ed 


(D 


(D 


CO 


CO 


oi 


OI 


to 


•" 






CD 


1 

2 




























































































































































s 


3 


^ 




































































































CO 


o 


O) 


m 


CO 




hw 


t^ 


en 


s 


s 




CD 


CN 


(O 


(3) 


3 


m 


^ 


eo 


<» 


to 


to 


(D 


r»- 


in 


r^ 


f^ 


<3) •- 


o 










E 


3_ 


o> 


00 


t>4 


o 


5 


5 


CN 


to 






CO 


o 


o 


a 


^ 


p 


p 


(O 


e 


CN 




K 


o 


to 


■* 


to 


■* 


K 


o 


o 


o> 


-ij CD 


oo 








z 


1 


o 


CNJ 


V 


iri 


■^ 


n 


m 


tri 


■^ 


■<T 


CM 


to 


CM 




CM 


CO 


CM 






d 




S 


■* 


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t- 
































z 



Basic Tables 2006 



63 



i « 























o 




1- 




u) 


O)' 




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CO 


m 




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CO 


1;^ 


t^ 


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rt 


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? 


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CM 


CN 


eg 


CtJ 


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O, --, *-, O) 



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o> o) to (d 



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in 
















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to 


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CO 


to 


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CM to in 



in in CO 



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to. in <3^ 



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r^ (dj tbi uil 



1- or> CO CO cj> 



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in 



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to] CM I CO CO 



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in CO CD 



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m 


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in 


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1 oi 


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CO 



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CO 


CM 






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in 





















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to CM CO 



mCMCSl 1-CMT-^f- 1- 



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n 






TO 


o 




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u 





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t: o «/> 



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tn •- *" 



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vt 


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fA €A tA (A «A 



t^ (A (A 



<A tA to te «> 



64 



Individual Returns 2006 











c 






o 


Oi 


CM 


(D 


O) 


O) 


O) 




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CO 


r^ 


CO 


in 


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Z 



Basic Tables 2006 



67 



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Basic Tables 2006 



69 



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c 






to 


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N 


O 


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m 


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in 


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to 


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CO 


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to 


CO 




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< 















Basic Tables 2006 



73 



















M 


1 


1 




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L 
















in 


CN 







CO 




n 















in 


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CO 


CO 


CO 










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c 








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m 




in 




s 


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CN 


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CN 


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m 




K 














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iri 


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d 








(N 


CM 


r*' 




o> 







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a> 




iri 


iri 


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CN 








? 













CN 







in 


CN 























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>, c 


E 






CN 




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cn 


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c 




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0) 








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0) 

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c 










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c -0 








cn 




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3 





cn 


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m 




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cn 




CO 
















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74 



Individual Returns 2006 



T5 
<1> 

3 
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6 


111 



Basic Tables 2006 



75 



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N 

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fol 

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t- < < 





























1 


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1 








1 1 1 1 


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CM f^ 1^ ■•- 


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CM -^ O <- 

r- ^ (^ r- 


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Basic Tables 2006 



87 



Table 2.2 -- Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and 



Tax Items, by Marital Status 



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












Item 


All 
returns 


Joint returns of 
marhed persons 


Separate 
married 


returns of 
persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted gross income less deficit 


49.123.555 


5,703,411,397 


28,934,283 


4.264.299.136 


1,193,892 


121.891.144 


Salanes and wages 


42.242,629 


3,606,296,025 


26,021,603 


2.707.358.732 


1,018,166 


57,173.108 


Taxable interest 


34.126.046 


159,584.048 


22,085,790 


111.738.934 


600.737 


5,330.729 


Tax-exempt interest 


4,222.541 


62.680.581 


2,742,033 
12,619,060 


41.809.669 


65.878 


1.979.096 


Ordinary dividends 


18.716.079 


164.852.577 


113.076.748 


287.857 
244.511 


5.236.093 


Qualified dividends 


16.016.413 
20.973.322 


116.974,712 


10,746,282 


80.895.806 


3,607,007 


State income tax refunds 


22,831,386 


13,226,888 


16.289.076 


435.239 


488,893 


Alimony received 


241.090 


6.314.045 


11,095 


198,369 


6,000 


154,590 


Business or profession 














Net income 


7.225.926 


232.747.543 


5,340,455 


176.969.268 


131.894 


8.338,976 


Net loss 


3.185,997 


27,788,327 


2,278,892 


20.118.524 


52.694 


664,882 


Sales of capital assets 








534.829.358 


155728 




Net gain in AGI 


10.710.760 


704,409.758 


7,097,094 
3,690,601 


26,530,461 


Net loss in AGI 


5.396.852 


12,043,700 


8.366,167 


92,811 


115,292 


Sales of property ottier than capital assets, net gam less loss 


1,162,514 


4,612,609 


886,890 


3.687.940 


26.246 


210,348 


Taxable IRA distnbutions 


4,829,457 


80,887,147 


3,037.788 


67.326.083 


55,921 


873,799 


Taxable pensions and annuities 


11.029.556 


261,431.238 


6.780.873 


169.019.049 


199.275 


4,116,389 


Rent and royalty: 














Net income 


3.478.166 


61.212.112 


2,460.013 


44.520,487 


60.889 


1,522,694 


Net loss 


3.608.366 


42.666.634 


2,426,212 


29,679,768 


38.687 


523.654 


Farm rental net income less loss 


284.440 


1.683.611 


180,954 


950,189 


4.000 


31,968 


Partnership and S Corporation net income less loss 


5.599.312 


431.469.010 


4,314,873 


356,604,991 


108.481 


11,551,730 


Estate and trust net income less loss 


416.705 


15.704.443 


226.053 


8,046,245 


4,184 


1,085,107 


Farm net income less loss 


756,895 


■7.515.850 


621.749 


-6.343,165 


8.938 


-135,159 


Unemployment compensation 


2,604,896 


11.009.458 


1.716.637 
4.373.952 


7.272.849 


56.228 


233,456 


Taxable social secunty benefits 


6.994.732 


86.089.204 
24.886.393 


61.678.680 


114.812 


1,250,138 


Other income less loss 


3.407.006 


2,400.244 


18.116,108 


64.458 


633,930 


Total statutory adjustments 


16.945.059 


83.337.280 


12,143,648 


63,261.683 


244.228 


1,421,672 


f^ledical savings account deduction 


12.224 


26.318 


8,837 


20.571 


•79 


•117 


Certain business expenses of reservist, performing ailists. etc. 


68.197 


185.177 


46.220 


113.082 
622.984 


• 1.651 
908 


•537 


Health savings account deduction 


269.147 


707.856 


221.221 


4,194 


fyloving expenses adjustment 


554.531 


2.081.645 


340.999 


1.396,392 


10.474 


49,884 


Deduction for self-employment tax 


7,956,241 


16.377.923 


5.996.088 


12,862.016 


145.378 


360.578 


Payments to a Keogh plan 


1,037,371 


20.244.768 


822.143 


16,379.598 


13.841 


226.647 


Self-employed health insurance deduction 


2.565.354 


15.405,758 


1.836.962 


12,663.563 
113,305 


35.086 


179,437 


Penalty on early withdrawal of savings 


550.151 


201.608 


342.683 


9.958 


3.479 


Alimony paid 


411.619 


7,548.605 


169.744 
1.268.250 


3,074,887 


21,629 


402,527 


IRA payments 


1.781,815 


7,485.703 


5,883,871 


20,173 


62,606 


Student loan interest deduction 


3.888.263 


2.849.501 


2.919.248 


2,226,999 


- 


- 


Jury duty pay 


32.719 


46.202 


18.127 


14,807 


• 1.002 


•36 


Domestic production activities deduction 


328,158 


3.108.505 


269.471 


2,667,447 


5.982 


112,989 


Educator expenses deduction 


2,238,167 


578.928 


1.684.630 


446,672 


40,079 


9.783 


Tuition and fees deduction 


2,453,812 


5.676.661 
1.229,237.288 


1.824.206 


4,307,623 


- 


- 


Total Itemized deductions 


49,123,555 


28.934.283 


859,077,233 

37,045,862 

318,838,613 


1.193.892 


24.246.099 


fvledical and dental expenses deduction 


10,208,792 
48,660,923 


70,704,272 


5.527.496 


198.542 


881.003 


Taxes paid deduction 


432,774,100 


28.856.871 


1.166.798 


8.335.769 


interest paid deduction 


40.284,927 


470,474.844 


25.955.455 


337,640,907 


853.228 


8.817.666 


Contnbutions deduction 


41.437.749 
206.287 


186,646.644 


25.878.929 


137,208,329 


859.873 


4.613,604 


Casualty or theft loss deduction 


5,135,555 


100.983 


3,272,748 


6.816 


99,488 


Total miscellaneous deductions 


13.484.217 


98,654,116 


6.995,492 


64,237,813 


311.157 


2,681,617 


Taxable income 


45.237.593 


4,144,450,317 


27,102,850 


3,143,068,175 


1.106.106 


93,642.497 


Alternative minimum tax 


3.808.616 


20,894.160 


2,913.481 


16,611,630 


144.050 


659.095 


Total lax credits 


21.492,514 
4,478,567 


34.178.844 


15.741.566 


27,595,148 


340.397 


776.268 


Foreign tax credit 


8.115.888 


3.057.604 


6,927,464 


71.505 


501.209 


Child care credit 


3,719,779 


1,963.036 


2.929,894 


1.527,268 


20.694 


11.576 


Credit for the elderly or disabled 


8,818 


842 


• 1,658 


•87 


- 


- 


Education credit 


3.082.295 


3,110.961 


2,277.584 


2.431.997 


- 


- 


Retirement savings contribution credit 


1.020.667 


164,338 


641.671 


115.988 


19.589 


1,369 


Residential energy credits 


3.426.650 


808,023 


2.432.733 


591.217 


73.864 


16.129 


Child tax credit 


12.044.496 


17,316,902 


9.685,381 


14.894.944 


188,793 


199.376 


Alternative motor vehicle credit 


19,591 


40.327 


16,393 


32,247 


•646 


• 1.094 


Earned income credit used to offset inrame 














tax before credits 


209.355 


60.089 


22,352 


3,933 


- 


- 


fklinimum tax credit 


321.423 


957.739 


246.979 


787.306 


4,617 


17,673 


General business credit 


298.607 


1.134.924 


219.218 


874.197 


1.776 


23.476 


Empowerment zone and renewal community employment credit 


27.744 


108.392 


24.257 


88.168 


264 


2.771 


Income tax after credits 


42.402.082 


837,275,584 


25.420.399 


641.788.649 


1.064.528 


20,680.471 


Total income tax 


42.402,082 


837,277,177 


25.420.399 


641.790,207 


1.064,528 


20.680.471 


Total tax liability 


43,574,152 


872,830,661 


26.158.507 


669.339.154 
710,296.800 


1.097.106 
1.162.406 


21.468.375 


Total tax payments 


48,716,892 


941,297,089 


28.805.468 


21.030.255 


Income tax withheld 


44,586,085 


626,100,343 


27.001.963 


456,058,673 


1.046,958 


9.636.595 


Estimated tax payments 


7,021,783 


228,659,591 


4.629.367 


177,012,710 


125.769 


7.447.712 


Overpayment refunded 


35.049.624 


126,787,598 


19.813.435 


82,107,439 


717.455 


1.912.434 


Tax due at time of filing 


11,828,021 


95,767,321 


7,693494 


71,121,162 


421.207 


4.070.230 



Footnotes at end of table 



88 



Individual Returns 2006 



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) 


Adjusted gross income less deficit 


4.497.298 


277,234,496 


22,174 


2,096,689 


14,476,908 


1,037,889,932 


Salaries and wages 


4.190.769 


220,358,072 


18,134 


1,154,623 


10.993,969 


620,251.489 


Taxable interest 


2.056.414 


3,393.379 


20,874 


91,589 


9.362.231 


39,029,416 


Tax-exempt interest 


106.129 


961,267 


1,386 


45,004 


1.307.116 


17,885,666 


Ordinarv dividends 


721.391 


3,335,043 


10,889 


58,226 


5.176.891 


43,146,468 


Qualified dividends 


590.569 


2,311,254 


7,966 


23,344 


4.428,084 


30.137,300 


State income tax refunds 


1,862.649 


1.649.374 


7,990 


8.467 


5.441.556 


4,395,577 


Alimony received 


100,877 


2.685.459 


- 


- 


123,118 


3,275.627 


Business or profession: 














Net income 


420.552 


10.055.021 


2,536 


64,397 


1,330,489 


37,319,881 


Net loss 


226.783 


1.872.476 


•953 


•944 


626,676 


5,131,502 


Sales of capital assets: 














Net gain in AGI 


401,325 


16.103.821 


5,696 


439,008 


3,050,917 


126,507,110 


Net loss in AGI 


208,041 


469.627 


2,744 


3,562 


1,402,655 


3,110,062 


Sales of property ottier ttian capital assets 


28,012 


-26.486 


868 


21,986 


220,498 


718,721 


Taxable IFlAdistnbutions 


180.338 


2.601.688 


•293 


•3,232 


1,555,117 


20,082,346 


Taxable pensions and annuities 


530,856 


8,694.346 


8,157 


162.996 


3,610,395 


69,438,457 


Rent and royalty 














Net income 


118.292 


1,609.509 


1,657 


23,548 


837,316 
886,776 


13,636,874 


Net loss 


256.358 


3,066.670 


2,333 


37,490 


9,270.062 


Farm rental net income less loss 


5,449 


15.837 


- 


- 


94,037 


585.618 


Partnerstiip and S Corporation net income less loss 


179,672 


10,798.541 


1,505 


18,345 


994,781 


52.495.403 


Estate and trxjst net income less loss 


14,635 


621,419 


206 


31,751 


171.626 


5,919.920 


Farm net income less loss 


19.120 


-166,931 


•1.043 


•2,743 


106,045 
597,904 


-874.338 


Unemployment compensation 


233.989 


871.455 


•139 


•1,332 


2,630.366 


Taxable social security benefits 


131.797 


1.218.284 


3,486 


30,219 


2,370,684 


22.011.985 


Otfier income less loss 


176.842 


1.426.041 


2,791 


29.216 


760,672 


4.681.097 


Total statutory adjustments 


1,203,281 


4.354.612 


8.373 


20.376 


3.345,529 


14.289.037 


l\/1edical savings account deduction 


•40 


• 130 


- 


- 


3,268 


5.499 


Certain business expenses of reservist, perfonning artists, etc. 


• 4,559 


• 14.375 


- 


- 


15,767 


67.183 


Healtfi savings account deduction 


6.315 


14.753 


- 


- 


40.703 


66.926 


Moving expenses adjustment 


33,070 


100.946 


•1.623 


• 3,861 


168,366 


530.561 


Deduction for self-employment tax 


417.246 


687.013 


2.578 


3,484 


1,394,962 


2.484.835 


Payments to a Keogti plan 


35,211 


569,861 


•49 


•2,167 


166,127 


3.067.495 


Self-employed health insurance deduction 


123,318 


519,438 


360 


1,484 


569,627 


2.051.846 


Penalty on early withdraiAial of savings 


40.998 


20,802 


- 


- 


156,513 


64.022 


Alimony paid 


62.085 


1.036,509 


- 


- 


158,161 


3.035,682 


If^ payments 


96,024 


287,389 


•394 


• 1,931 


396,974 


1 ,249,907 


Student loan interest deduction 


283,867 


188,065 


•1,018 


•763 


684,130 


433,674 


Jury duty pay 


• 3,974 


* 20,309 


- 


- 


9,616 


11,060 


Domestic production activities deduction 


8,181 


56,948 


•201 


•1,324 


44,323 
370,627 


369,796 


Educator expenses deduction 


141,681 


34,086 


• 1,250 


•313 


88,074 


Tuition and fees deduction 


306,945 


726,133 


•1,887 


•5,049 


320,773 


637,856 


Total Itemized deductions 


4,497,298 


84.884,598 


22.174 


623.648 


14,476,908 


260,506.710 


Medical and dental expenses deduction 


870,723 


3,306.083 


6,552 


39,718 


3,606,479 


29,431,606 


Taxes paid deduction 


4.412.260 


22,925.417 


22.172 


189,966 


14,202,822 


82,484,335 


Interest paid deduction 


3.763.080 


38.824.164 


18.520 


215,374 


9,694,644 


84,976,744 


Contnbutions deduction 


3,522,484 


8,971,560 


19.086 


59,887 


11,157,377 


35,793,366 


Casualty or theft loss deduction 


26,499 


741,880 


- 


- 


71,989 


1,021,438 


Total miscellaneous deductions 


1,710,043 


10.788,687 


6,375 


32,104 


4,461,149 


31,013,996 


Taxable income 


3,974,481 


162,025.715 


16.163 


1,510.469 


13,037,994 


744.203,462 


Alternative minimum tax 


262,932 


814,579 


1,734 


7,494 


486,419 


2,801,362 


Total tax credits 


2,720,461 


3,263.722 


10.712 


14,989 


2,679,378 


2,638,716 


Foreign tax credit 


122,102 


279,351 


4.222 


3,419 


1,223,135 


1,404,446 


Child care credit 


728,077 


405,718 


•808 


•291 


40,405 


18,182 


Credit for the elderly or disabled 


- 


- 


- 


- 


7,160 


756 


Education credit 


357,936 


312,660 


•1,018 


•1,680 


445,756 


364,624 


Retirement savings contribution credit 


233,842 


31,066 


- 


- 


1 25.565 


15.915 


Residential energy credits 


247,223 


56.150 


•180 


•27 


672.650 


144.501 


Child tax credit 


1,981,643 


2,041.296 


7,386 


6,767 


181,292 


174,518 


Altemative motor vehicle credit 


•10 


•18 


- 


- 


•2.542 


•6,968 


Earned income credit used to offset income 














tax before credits 


150,894 


50.621 


- 


- 


36,110 


5,535 


Minimum tax credit 


11.516 


12.987 


•16 


•624 


69,295 


139,160 


General business credit 


9.S90 


21,392 


•154 


•1,625 


67,869 


214,236 




1.057 


4,810 


• 11 


•58 


2,155 


12,596 


Income tax after credits 


3.056,607 


26,290,736 


14,528 


284,434 


12.846,019 


148.231,295 


Total income tax 


3,056,607 


26,290,736 


14,528 


284.434 


12,846,019 


148,231,329 


Total tax liability 


3,157,002 


27.716,292 


15,544 


292,022 


13,145,993 


154,014,807 


Total tax payments 


4,464,102 


38,959,830 


22,174 


341,264 


14,262.741 


170,668,940 


Income tax withheld 


4,194,446 


31,889,180 


18,467 


206,062 


12,324,261 


118,309,834 


Estimated tax payments 


183,199 


4,824,829 


2,775 


108,618 


2,080,673 


39,265,723 


Overpayment refunded 


3,980,928 


15,561,546 


17,632 


78,203 


10,520,174 


27,127,977 


Tax due at time of filing 


452,657 


2,929,693 


4,393 


37.951 


3,256,271 


17,608,296 



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



Basic Tables 2006 



89 



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) 



(4) 



(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 



138,394,754 

14,308.963 

11,786.747 

11.711.680 

10.937.694 

9.912.261 

8.749.761 

7,554,418 

6,597,407 

5,677,163 

5,010,030 

4,644,439 

4,092.692 

10,117,786 

11.140.408 

12,088.423 

3.121.485 

589,306 

150,431 

64,007 

98,724 

24.975 

15,956 

92,740,927 

45,653,826 



275,256,944 

13.594,847 

14.789.260 

19.526,046 

19.703,873 

19.004,738 

17,047,316 

15,013.013 

13,190.097 

11,882.510 

10,782.579 

10,547.543 

9.474.139 

24.801.813 

29.937.280 

34.219,151 

9.008,457 

1.727,892 

432.991 

181.815 

275.826 

70.750 

45.008 

174,414,838 

100,842,106 



181.770,971 

10.213.103 

10.185.562 

12.471.642 

12.805.773 

12.104,115 

10.921,774 

9.728,251 

8,819,117 

7,842.002 

7.187.865 

6,935.748 

6.402.942 

16,627.333 

19.771.328 

22.254.680 

5.766,271 

1,087,089 

276,190 

117,077 

178.886 

45.426 

28.799 

128.266,831 

53,504,140 



51,367,931 

1.975.455 

2.969,679 

4.062,328 

3.984,871 

3.889.201 

3.362.985 

2,826.462 

2,376.379 

2,173.774 

1 .950.804 

1.887.400 

1.679,258 

4,415,061 

5,418.601 

6.267,652 

1,654,496 

306,066 

73,224 

30,246 

45,235 

11,512 

7.244 

27,087,423 

24,280,508 



93,485,973 

3.381.744 

4.603.698 

7,054.404 

6,898.100 

6,900.623 

6,125.542 

5.284.762 

4.370,980 

4.040,508 

3,594.714 

3,611.795 

3,071.197 

8,174,481 

10,165,952 

11,964,471 

3,242,186 

640.803 

156.801 

64.738 

96.940 

25.324 

16.209 

46,148,006 

47,337,966 



3.688.689.632 

■26,149,550 

23,009,572 

50,753,947 

69,716.994 

87.550.028 

92.188.322 

91.683.348 

88.965,925 

92.315,802 

92,668,633 

99,025.996 

96,479.431 

297,262.101 

469.068.357 

833.621.032 

472.034.323 

206.421,598 

88,368,244 

51,951,994 

135,104.828 

78,731.821 

197.916.886 

3,191,613,484 

497,076,149 



27,087,423 

2.198 

* 12 

51,906 

181,051 

298,503 

645,787 

1,102,799 

1,286,802 

1 ,405,640 

1,449,799 

1,497,292 

1.451,987 

4,074.134 

5.282.855 

6.232.325 

1.651.664 

305.521 

73.082 

30.186 

45.151 

11.498 

7,232 

27,087,423 



437,839,973 

39,603 
•2 



_ _6,492^ 

65;580 

178,433 

513,244 

1,201.036 

1.779.810 

2.496.825 

3.078,612 

3.787,685 

4,258,792 

15,856,992 

33,019,320 

97,874,716 

93.559.654 

50.44 1.902_ 

22.538, 777_ 

13.270,670 

34,091,020 

18,827,219 

40,953,589 

437,839,973 











E> 


emptions for dependents-continued 










Exemptions for children at home 




Exemptions 


for children away 


from home 




Size of adjusted gross income 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


1 

(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns, total 


46.497,241 

1,749,532 
2,568,679 
3,487,454 


82,277,150 

2,891,925 


3,496,693,785 

-25,293.542 


24.578.437 


421,275,534 


638,886 


814,528 


49,687,824 


492,042 


6,423,431 


Under $5,000 


1,996 


38.657 


• 13,475 


• 17,043 


• -595,638 


•201 


•765 


$5,000 under $10,000 


3,869,145 


19,917,316 


•12 


•2 


21,023 


27,037 
38,504 


167,363 


- 


- 


$10,000 under $15,000 


5,904.609 


43,513,822 


8,513 


1,461 


27,807 


364,776 


4.066 


625 


$15,000 under $20,000 


3,399,756 


5.640,801 


59.470.870 


44,226 


13,038 


24.032 


36,404 


429.027 


637 


337 


$20,000 under $25,000 


3.334.313 
2.899,124 


5,647,622 
4,972,126 


75.007.317 


83,781 


36,845 


34.726 


45,790 


786,559 


14.203 


5,160 


$25,000 under $30,000 


79.464.275 
80.604.135 


400,306 
862.770 


252,334 
844,431 


39.481 


48,100 


1,090,257 


31,143 


30,526 


$30,000 under $35,000 


2,484,007 


4.373.850 
3.692,274 


38,505 


47,216 


1.239.885 


26,207 
25,717 


31,333 


$35,000 under $40,000 


2,106,233 
1,958.865 


78,851.768 


1.067.980 


1,338,188 


31,168 


38.002 


1.172.302 




$40,000 under $45,000 


3.524.850 


83,213.519 


1.211.151 


1,990,359 


31,283 


43.622 


1.325.934 


27,516 


67,286 


$45,000 under $50,000 


1,773,088 


3,140,204 


84,225,145 
90,942,549 


1.282.532 


2,523,629 


40,698 


50.757 


1,937.067 


31,471 


101,561 


$50,000 under $55,000 


1,732,685 
1,556,072 
4,153,365 


3,209,418 
2,790,295 
7,556,083 


1.347.440 


3,193,259 


40.196 


49.104 
22,955 


2,102.996 


37.915 


140,591 


$55,000 under $60,000 


69.386,370 
279.744,082 
448,345,210 


1.329.465 


3.736,070 


18.927 


1,086.615 


17,006 
59,507 


65.225 


$60,000 under $75,000 


3,816.224 


14.366.912 


59,532 


77.624 


3,999.984 


331.239 


$75,000 under $100,000 


5,176,877 


9,602,169 


5,043,109 


30.888.892 


93.331 


114.119 


8,121,129 


91,875 


760.803 


$100,000 under $200,000 


6,048,805 


11,361,349 


804.631,504 


6,014,135 


93.873.352 


98,583 


122.249 
26,312 


13,140.046 
5.803,412 


98.509 


1,797,215 


$200,000 under $500,000 


1,603.867 


3,120,378 


458.203.975 


1,601,111 


90,916.311 


20.398 


20.360 

4,006 

837 




$500,000 under $1 ,000.000 


299,905 


624.667 


202.341.301 


299,376 


49.448.790 
22,181,282 


4.016 
838 


5,212 
1,220 


2,722,586 
999,887 




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


71,949 


153,726 


86,813,850 


71,810 




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


44,484 


95,254 
24,978 


132,878,551 
77,656,993 


44.402 
11.344 


33,535,681 
18,593,579 


369 


558 


1.120,888 


369 


291,220 


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


11,356 

7,141 

24.578.437 


87 


136 


595.586 


87 


137,095 


$10,000,000 or more 


15,977 


195,790,519 


7,129 


40,480,042 


60 


91 


1.471.499 


60 


343,249 


Taxable returns, total 


41.523.939 


3.037.429.071 


24,578.437 


421,275,534 


492,042 


601.011 


47.057.810 


492,042 


6,423,431 


Nontaxable returns, total 


21.918.804 


40.753,211 


459.264.714 


- 


- 


146,844 


213,517 


2,630,014 


- 


~ 



Footnotes at end of table 



90 



Individual Returns 2006 



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

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





Exemptions for dependents-continued 




Exemptions for parents 


Exemptions for ottier dependents 


Size of adjusted gross income 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns, total 


2,698.088 


3,193.632 


151,674,280 

■1,003,447 


1,705,172 

• 4 


14,056,542 


5,114,905 


7.200,662 

375,284 


161,744,575 

^1,492 


1,646,384 


7,905,116 


Under $5,000 


74,653 


97,491 


•222 


277.849 


526 


1,274 


$5,000 under $10,000 


97,278 


112,758 


764,817 
1,804,026 


- 




460.150 


594,759 


3,545.736 


- 


- 


$10,000 under $15,000 


143,201 


164,395 


16,321 


1,813 


689.514 
677.354 


946,896 


8.645.549 


23.006 


2,592 


$15,000 under $20,000 


242,583 


286,138 


4,255,851 


78,452 


27.639 


932,757 


11.855.571 


63.423 


25,830 


$20,000 under $25,000 


267,037 


316,746 
269,580 


6,022,485 
6,237,434 


124,797 
112,077 


78.878 


615.271 


890,466 


13.891.601 


95.114 


64,556 


$25,000 under $30,000 


228,074 


119.511 


539.072 


835,737 


14.813.915 


139.730 
170.705 


134.257 


$30,000 under $35,000 


207,264 


245,236 


6,746,064 


127,695 


172.493 


397.437 


618,460 


12.888,928 


225.029 


$35,000 under $40,000 


181,782 


207,854 


6,809,377 


115,179 


213.697 
249.319 


287.663 
220,243 


432,851 


10.787.163 


171.124 


276.243 


$40,000 under $45,000 


141,145 


164,474 


5,979,279 


107,576 


307,562 


9,378,781 


152.465 


331.019 


$45,000 under $50,000 


135,128 


155,230 


6,419,007 


104,870 


307.843 


177,502 


248,524 


8,432,045 
7,540,252 


135.425 
112.502 


314.966 


$50,000 under $55,000 


132,743 


158,198 
108.724 


6,970,803 


106,715 


335.537 


143,853 


195,076 


342.591 


$55,000 under $60,000 


92,539 


5,340,367 


83,504 
195,455 


312.480 
876.558 


103,977 
219.295 


149,223 
276,854 


5,982,757 


86.849 


307.695 


$60,000 under $75,000 


215.693 


261,919 
253,763 


14,430,776 


14,687,163 


200.330 


924.768 


$75,000 under $100,000 


219.231 


18,800,475 


214,286 


1,452,230 


154,929 


195,901 


13,386,447 


145.778 


1.035.876 


$100,000 under $200,000 


252.675 
57.598 


310,675 


33,554,380 


251,314 


3,937,257 


126,233 


170,199 


16,632,890 


124.900 


2.007.643 


$200,000 under $500,000 


69,113 


15,937,224 


57,478 


3,030,307 


21,660 


26,383 


5,801,435 


21.619 


1.083.502 


$500,000 under $1,000,000 


6,877 


8,272 


4,536,647 


6,668 


1,100,124 


2,015 


2,632 


1,345,814 


2,007 


304,098 


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


1,101 


1,334 


1,302,286 


1,096 


301,832 


417 


522 


505,565 


414 


130,584 


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


549 


647 


947,054 


545 


244,939 


169 


185 


286,872 


168 


67,318 


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


707 


823 


2,123,956 


705 


515,955 


234 


305 


690,642 


232 


160.705 


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


130 


149 


903,145 
2,792,276 


129 
102 


197,014 


52 


62 


346,296 


51 


84,799 


$10,000,000 or more 


102 


116 


580,893 


18 


25 


340,627 


18 


79,772 


Taxable returns, total 


1,705,172 


1,973,958 


129,188,032 


1,705,172 


14,056,542 


1,646,384 


2,049,098 
5.151,565 


95.106.456 


1,646,384 


7,905,116 


Nontaxable returns, total 


992,916 


1,219,674 


22,486,248 


- 


- 


3.468,521 


66,638,119 


- 


- 





Exemptions for dependents-continued 




Exemptions for individuals displaced by Hurricane Katrina 


Size of adjusted gross income 


Number 
of 

returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 




(29) 


(30) 


(31) 


(32) 


(33) 


All returns, total 


29,742 


52,401 


2.217,747 


14.870 


270.753 


Under $5,000 


• 2,114 


* 4,432 


•-3,519 


- 


- 


$5,000 under $10,000 


• 1.000 


• 1,000 


•6,188 


- 


- 


$10,000 under $15,000 


•1.295 
• 2.570 


•1,969 


• 17,284 


- 


- 


$15,000 under $20,000 


• 4,585 


• 45,542 


- 


- 


$20,000 under $25,000 


•2.015 


•4,029 


•47,717 


- 


- 


$25,000 under $30,000 


• 2.008 


•3.008 


• 53,414 


- 


- 


$30,000 under $35,000 


• 2,007 


• 7.021 


• 65.915 


•1.007 


•666 


$35,000 under $40,000 


- 


- 


- 


- 


- 


$40,000 under $45,000 


• 1,556 


• 1.556 


• 63.520 


•625 


•1.387 


$45,000 under $50,000 


- 


- 


- 


- 


- 


$50,000 under $55,000 


• 1,148 


•1.148 


• 60,750 


•1,148 


•3.884 


$55,000 under $60,000 


•625 


•625 


• 37.332 




- 


$60,000 under $75,000 


• 2.628 


• 4.889 


• 164.470 


•1,630 


•9.700 


$75,000 under $100,000 


• 3.678 


• 5.671 


• 323.128 


• 3,677 


• 29.072 


$100,000 under $200,000 


•5,710 


• 10.155 


• 722.316 


•5.411 


• 104.462 


$200,000 under $500,000 


•1,173 


•1.754 


• 309.310 


•1,161 


• 49.715 


$500,000 under $1,000,000 


• 175 


•474 


• 149.671 


•173 


•36.311 


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


•9 


■21 


• 10.158 


•8 


• 1.432 


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


•6 


• 12 


• 10.122 


•6 


■2.688 


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


■ 17 


•37 


•51.058 


•17 


• 12.997 


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


•3 


•11 


• 23.104 


•3 


• 3.148 


$10,000,000 or more 


• 3 


•3 


• 60.269 


•3 


* 15.293 


Taxable returns, total 


14,870 


25.182 


1.844.445 


14,870 


270,753 


Nontaxable returns, total 


14.872 


27.219 


373,301 


- 





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



Basic Tables 2006 



91 



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 




Tolal 


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) 


All returns, total 


138,394,754 


275,256,944 


181,770,971 


51,367,931 


93.485.972 


3.688.689,632 


27.087,423 


437,839,973 


Joint returns of mamed persons 


53.294.930 


162.953.029 


106.586.845 


28.310.350 


56,366,184 


2,982,628.368 


19.695.804 


393.353.289 


Separate returns of maniod 
















persons, total 


2.524.941 


3.424.065 


2.556.922 


572,782 


867,143 


36,571,846 


406.396 


5.050.869 


Spouse filing 


2.488.049 


3.335.040 


2,484.139 


561.464 


850.901 


36,009,818 


397,500 


4.989.297 


Spouse not filing 


36.892 


89.024 


72.783 


11.318 


16.241 


562,028 


8,896 


61.572 


Returns of heads of household 


20.669,369 


52.960.974 


20.669.369 


19.804.850 


32.291,606 


592,476,436 


6.089.801 


32.668.083 


Returns of surviving spouses 


74.771 


192.979 


74.771 


74,771 


118,208 


3,462,218 


32.077 


336.150 


Returns of single persons 


61.830.743 


55.725.896 


51.883.064 


2,605,177 


3,842,832 


73.550.765 


863,345 


6,431.582 





Exemptions lor dependents-continued 




Exemptions for children at home 


Exemptions for children away from home 


Mantal status 


Number 

of 
retums 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
retums 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number ol 
retums 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns, total 


46.497.241 

27.454.327 


82.277.150 


3.496.693.785 


24.578.437 


421.275.534 


638.886 


814.528 


49.687.824 

27.852.472 


492.042 

189.359 


6.423.431 


Joint returns of mam'ed persons 


53.376.758 


2,914,698,187 


19,063,997 


385,551.328 


242.755 


310.285 


3,791.091 


Separate retums of mamed 






















persons, total: 


508.634 


757,511 


33.422,960 


354.714 


4,677,554 


27.073 


35.355 


1 .566.098 


22.600 


213.919 


Spouse filing 


499.472 


743,437 


32,988.062 


347.974 


4,634.800 


25.056 


33.327 
• 2.029 


1.485.581 


20.582 


208.319 


Spouse not filing 


9.162 


14,074 


434.898 


6.740 


42.754 


•2.017 


•80.517 


•2,017 


• 5.601 


Retums of heads of household 


16.893.683 


25,823,924 


507,734.701 
3,438,562 


4.823,889 


27.734.560 


83.351 


102.087 


4.082.273 


50,594 


393,140 


Retums of surviving spouses 


73.763 


115,871 


32,076 


336.146 


•42 


•42 


• 30.753 


•42 


• 7.691 


Retums of single persons 


1,566,834 


2,203.086 


37,399.374 


303,761 


2.925.946 


285.664 


366,758 


16.156.229 


229,447 


2.017.590 



Footnotes at end of the table. 



92 



Individual Returns 2006 



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

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





Exemptions for dependents-continued 




Exemptions for parents 


Exemptions for otfier 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 returns, total 


2.698,088 


3,193.632 


151.674,279 


1,705,172 


14,056,542 


5,114,905 


7,200.662 


161,744,575 


1,646,384 


7,905,116 


Joint returns of marned persons 


1.036.344 


1.260.192 


90.629.206 


713.947 


9.569.794 


986.700 


1,418,949 


56.310.780 


480,155 


3.865,686 


Separate returns of married 






















persons, total 


27.039 


30.492 


1.676.419 


23,313 


243.833 


30.814 


43,783 


1.300,749 


23,506 


81.305 


Spouse filing 


26,900 


30.354 


1.629,806 


23,174 


230,616 


30,814 


43,783 


1.300.749 


23.506 


81.305 


Spouse not filing 


• 139 


■ 139 


•46.612 


•139 


• 13.218 


- 


- 


- 


~ 


- 


Returns of fieads of housefiold 


"1,436.119 


"1.658.832 


"53.021.322 


** 867,492 


••3.675.719 


3.378,126 


4.706.764 


86.818,536 


888,186 


2.897.676 


Returns of surviving spouses 


•• 


•• 


" 


•• 




• 2.294 


■ 2.294 


• 57.258 


- 


_ 


Returns of single persons 


198.586 


244.115 


6,347.333 


100,419 


567.195 


716,970 


1.028.873 


17.257.253 


254.538 


1.060,449 





Exemptions for dependents-continued 




Exemptions for individuals displaced by Hurricane Katnna 


Marital status 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 




(29) 


(30) 


(31) 


(32) 


(33) 


All returns, total 


29,742 


52,401 


2,217,746 


14,870 


270.753 


Joint returns of married persons 


14,483 


23,988 


1,630,985 


10,942 


218,176 


Separate returns of married 












persons, total: 


- 


- 


- 


- 


- 


Spouse filing 


- 


- 


- 


- 


- 


Spouse not filing 


- 


- 


- 


- 


- 


Returns of heads of household 


•8,326 


* 15.020 


• 180,717 


•1,632 


•2,053 


Returns of surviving spouses 


- 


_ 


_ 


_ 


_ 


Returns of single persons 


6,933 


13,393 


406,044 


• 2.296 


• 50.524 



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



Basic Tables 2006 



93 



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

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





All returns with earned income credit 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


EIC salanes 
and wages 


EIC self-employment 
income 


Etc earned 
income (1) 


Total earned 
income credit 




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 


23.042,200 


353.190.414 

-4.938.495 


20.527.260 

118,043 


317.181,701 


5,223,745 


33,463,920 


23,041,220 


350,736,618 

1.368.487 


23,042,200 

199,970 


44,387.566 


No adjusted gross income 


199,970 


900.953 


126.060 


467.534 


199.970 


186,363 


$1 under $1,000 


355.787 


190.176 


241,157 


316.403 


132.038 


89.207 


355.787 


405,610 


355.787 


72.721 


$1,000 under $2,000 


451.309 


690.168 


376.764 


686.182 


97.835 


166,544 


451.309 


872.201 
1.758.930 
2.722.384 
3.563.593 


451.309 


158,643 


$2,000 under $3,000 


613.914 
744.824 


1.543.860 
2.610.072 


531.232 


1.447.112 


126.192 


289.364 


613,914 


613.914 
744.824 
770.799 


338,138 


$3,000 under $4,000 


622.999 


2.189.918 
2.863.099 


172,182 
200,558 


500,361 
700.494 


744.824 
770.799 


546,272 


$4,000 under $5,000 


770.799 


3.465.866 


641.459 


701.634 


$5,000 under $6,000 


822.253 
879.401 


4.522.978 


704.042 


3.809.329 


191,236 


713.636 


822.253 


4.522.965 
5.729.929 


822.253 
879.401 


922.165 


$6,000 under $7,000 


5.707.652 


737.008 
810.378 


4.615.366 


224.029 


1,114.564 


879,401 


1.148.015 


$7,000 under $8,000 


976.971 


7.361.946 


5.652.900 


283.311 
398.212 


1.622.229 
2.426.391 


976.971 
1.100.259 


7.275.129 


976.971 


1.659.472 


$8,000 under $9,000 


1.100.259 


9.311.663 


880.488 


6.646.543 


9.072.934 


1.100.259 


2.053,375 


$9,000 under $10,000 


948.893 
997.595 


9.010.064 


797.132 


7.094.113 


257.300 


1.611.736 


948.893 


8.705.849 


948.893 


1.865.211 


$10,000 under $11,000 


10.474.271 
13.858.978 


880.789 


8.513.416 


244.325 


1.568.257 


997.595 


10.081.672 


997.595 


2.131.094 


$11,000 under$12,000 


1.207.044 


976.443 


9.935.247 


415.709 


3.452.706 


1.207.044 


13.387.953 


1.207.044 


3.159.608 


$12,000 under $13,000 


775.409 


9.664.354 


661.848 
613.209 


7.418.446 


236,002 


1.950.962 


774.429 


9.375.011 


775,409 


2.509.548 


$13,000 under $14,000 


711.299 


9.589.239 


7.771.710 


191.993 


1.544.314 


711.299 


9.316.024 


711.299 


2,448.490 


$14,000 under $15,000 


692.482 


10.023.624 


611.642 


8.414.815 
8.096.493 


163.582 
140.376 


1.309.387 


692.482 


9.724.202 


692.482 


2.492.245 


$15,000 under $16,000 


611.161 


9.474.348 


550.787 


1.197.956 


611.161 


9.294.449 


611.161 


2.116.416 


$16,000 under $17,000 


698.220 


11.518.646 


641.544 


10.135.023 


137.705 


1.068.982 


698.220 


11.204.005 


698.220 


2,369.458 


S17 000 under $18,000 


668.939 


11.705.099 
11.674.944 


624.181 
590.463 


10.292.165 
10.632.515 
10.559.777 


130.561 


1.088.401 


668.939 


11,380.566 


668.939 


2,109,104 


S18.000 under $19,000 


631.668 


99.799 


797.117 


631.668 
600.577 


11.429.632 


631.668 


1.899,580 


$19,000 under $20,000 


600.577 
3.047.784 


11.700.347 
68.587.796 


566.584 


98.400 


748.566 


11.308.343 


600.577 


1,646,759 


$20,000 under $25,000 


2.935.200 
2.457.756 


63.589.987 


422.164 


3.220.155 
3.242,947 


3,047,784 
2.541.697 


66.821,502 


3.047.784 


6,927.664 


$25,000 under $30,000 


2.541.697 


69.655.827 


64.616.686 


384.722 


67,859,634 


2.541.697 


3.614.755 


$30,000 and over 


1.993.945 


65.786.992 


1.956.112 


60.983.502 


349.455 


2.572,111 


1.993,945 


63.555,613 


1.993.945 


1.310.836 




All returns witfi earned Income credit-continued 


Size of adjusted 
gross income 


EIC usee 
income tax b 


to offset 
efore credits 


Total 1 


ncome 

3X 


EIC used to offset 
all otfier taxes 


EIC refundable 
portion 


Nontaxable 
combat pay 




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 


2,960,172 


797,162 


1,191,208 


488,131 


4,874,407 


4.518,182 


20,268,821 


39,072,222 


• 8,323 


• 90,997 


No adjusted gross income 


*9 


•3 


•9 


• 54 


99.751 


59,979 


137,223 


126.381 


- 


- 


$1 under $1,000 


- 


- 


- 


- 


67.307 


15.746 


305.848 


56.975 


- 


- 


$1,000 under $2,000 


- 


- 


- 


- 


91.084 


21.213 


385.960 


137.430 


• 2.022 


• 19,475 


$2,000 under $3,000 


- 


- 


- 


- 


123.346 


31.105 


532.013 


307.033 


• 1.650 


• 22,454 


$3,000 under $4,000 


- 


- 


- 


- 


161.486 
189.270 


52.044 


631,727 


494.228 


• 2.007 


•32.105 


$4,000 under $5,000 


•637 


•90 


- 


- 


75.069 


656.866 


626.476 


- 


- 


$5,000 under $6,000 


- 


- 


- 


- 


182.676 


82.950 


712.948 


839.214 


- 


- 


$6,000 under $7,000 


- 


- 


- 


- 


217.739 
281.687 


112.270 
202.367 


759.973 


1.035.745 


- 


- 


$7,000 under $8,000 


•1.000 


•4 


- 


- 


887.591 


1.457.101 


- 


- 


$8,000 under $9,000 


169.454 


4.604 


•650 


•6 


388.311 
259,469 


326.455 
203.397 


1.021.257 


1.722.316 


- 


- 


$9,000 under $10,000 


277.049 


27,750 


10.897 


475 


858.914 


1.634.064 


- 


- 


$10,000 under $11,000 


287.479 
280.950 


34,216 
12,572 


258,245 
271.061 


23.538 


195,049 


205.071 


711.869 


1.891.807 


- 


- 


$11. 000 under $12,000 


67.279 


369.767 


488.250 


910.610 


2.658.786 


- 


- 


$12,000 under $13,000 


37.339 


1.199 


28.378 


8.744 


238.482 


289.317 


725.642 


2.219.032 


•1,645 


• 5.603 


$13,000 under $14,000 


9,968 


2.284 


- 


- 


175.840 


253.252 


698.805 


2.192.953 


- 


- 


$14,000 under $15,000 


26,511 


4.193 


• 1.007 


• 104 


158.041 


236.321 


684.437 


2.251.731 


- 


- 


$15,000 under $16,000 


39,865 


9.195 


•300 


•4 


138.480 


206.856 


605.815 


1.900.365 


- 


- 


$16,000 under $17,000 


36,015 


10.654 


- 


- 


126.494 


187.393 


686.564 


2.171.411 


- 


- 


$17,000 under $18,000 


36.922 


10.542 


- 


_ 


128.122 


185.585 


656.536 


1,912.977 


- 


- 


$18,000 under $19,000 


49.691 


18.405 


- 


- 


96.207 


136.049 


611.573 


1.745.125 


- 


- 


$19,000 under $20,000 


50.448 


27.341 


•637 


•42 


96.001 


136.850 


586.707 
2.922.994 
2.117.333 


1.482.568 


- 


- 


$20,000 under $25,000 


398.815 


202.245 
316.809 


• 3.608 
264.672 


•729 
130.363 


426.698 


506.835 


6.218.585 


•1.000 


•11.361 


$25,000 under $30,000 


727.259 


349.837 


338.544 


2.959.402 


- 


- 


$30,000 and over 


530.760 


115.055 


351.743 


256.794 


313.265 


165.263 


1.459.628 


1.030.518 


- 


- 



Footnotes at end of table. 



94 



Individual Returns 2006 



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

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





Returns with no qualifying children 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


EIC salaries 
and wages 


EIC self-employment 
income 


EIC earned 
income [1] 


Total earned 
income credit 




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 


4,810.692 


28,022,255 


3,874.076 


24,856,975 


1.413,454 


4,829,412 


4.809,712 


29.686.412 


4,810,692 


1,141,902 


No adjusted gross income 


124.762 


■2.310.917 


64,890 


321,641 


81.604 


166.099 


124.762 


487.740 


124,762 


25,220 


$1 under $1,000 


248.328 
270.085 


128.465 


149,086 


225,249 


113.136 


26.939 


248.328 
270.085 


252.187 
495.766 


248,328 
270,085 


17,776 


$1,000 under $2,000 


408.117 


208,786 


365.860 


74.892 


129.906 


36.093 


$2,000 under $3,000 


336.192 


837,055 


264,876 


721.884 


100.761 


225.751 


336.192 


947.659 


336,192 


68.373 


$3,000 under $4,000 


410.292 


1,435,390 


312,764 
326.027 


1.103.311 


131.700 


363.446 
477.905 


410.292 
428.232 


1.466,757 
1,933,548 


410.292 


105,910 


$4,000 under $5,000 


428,232 


1,927.501 


1.455.643 


143.999 


428.232 


138,497 


$5,000 under $6,000 


437.742 


2.409,661 


344,411 


1.885.869 


133.794 


485.502 


437.742 


2,371,372 


437.742 


167,272 


$6,000 under $7,000 


460.002 


2,980,753 


361,660 


2.270.412 


146.602 


661.592 


460.002 


2,932,005 


460.002 


171,882 


$7,000 under $8,000 


408.054 


3,059,307 


346,145 


2.402.998 


106.164 


510.218 


408.054 


2,913,215 


408.054 


136,137 


$8,000 under $9,000 


426.538 


3.620,431 


372,607 


2,942.705 


102.786 


475.684 


426.538 
370.499 


3.418,389 


426,538 


117.279 


$9,000 under $10,000 


370.499 


3,511.211 


317,871 


2,829.831 


87.420 


470.801 


3,300,633 


370,499 


75.652 


$10,000 under$11.000 


380.745 


3,996,943 


348,338 


3.414.845 


76.614 


317.466 


380.745 


3.732.311 


380,745 


50.512 


$11,000 under $12,000 


374.275 


4.300.943 


343,441 


3,670.636 


68.443 


305.974 


374.275 


3.976.610 
902.777 


374,275 


22.831 


$12,000 under $13,000 


85,230 


1.045.699 


70,434 


756,832 


28.257 


145.944 


84.250 


85,230 


6.310 


$13,000 under $14,000 


46,185 


622.152 


39,838 


455.177 


15,376 


57,510 


46.185 


512.688 


46,185 


2.136 


$14,000 under $15,000 


• 3.531 


• 49.555 


• 2,900 


• 34,081 


•1,906 


• 8,676 


•3,531 


• 42,756 


• 3.531 


•22 


$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 under $30,000 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


$30,000 and over 


- 














- 


- 


- 




Returns with no qualifying children-continued 


Size of adjusted 
gross income 


EIC usee 
income tax b 


to offset 
efore credits 


Total i 
t. 


ncome 


EIC used to offset 
all other taxes 


EIC refundable 
portion 


Nontaxable 
combat pay 




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 


1,030,495 


78,374 


569.234 


100,044 


1.158.055 


286,475 


3.219.703 


777,053 


•650 


•24 


No adjusted gross Income 


• 3 


•(2) 


•3 


•2 


60,557 


13.861 


68.502 


11.359 


_ 


- 


$1 under $1,000 


- 


- 


- 


- 


51,597 


6.092 


198.389 


11,684 


- 


- 


$1,000 under $2,000 


- 






- 


69.625 


10.555 


205.684 
254.627 


25,538 


- 


- 


$2,000 under $3,000 


- 


- 


- 


- 


95.898 


19.023 


49,349 


•650 


•24 


$3,000 under $4,000 


- 


- 




- 


121.207 


30.637 


297.829 


75,273 


- 


- 


$4,000 under $5,000 


•637 


•90 




- 


131,943 


39.985 


314.299 


98,423 


- 


- 


$5,000 under $6,000 


- 


- 


- 


- 


124,738 


44.224 


329.073 


123,047 


- 


- 


$6,000 under $7,000 


- 


- 


- 


- 


137.305 


47.392 


342.458 
320.707 


124,490 


- 


- 


$7,000 under $8,000 


■1.000 


• 4 


- 


- 


103,574 


31.183 


104,950 


- 


- 


$8,000 under $9,000 


167,817 


4.552 


•650 


•6 


93,817 


22.419 


348.676 
282.573 


90,308 
36,923 


- 


- 


$9,000 under $10,000 


274,132 


27.423 


10.897 


475 


85,629 


11.306 


- 


- 


$10,000 under $11,000 


284,472 


33.849 


258.245 


23.538 


28.401 


5.029 


96.298 


11,634 


- 


- 


$11,000 under $12,000 


274,056 
28,378 


12,309 


271.061 


67.279 


24.069 


2.498 


82.058 


8,024 


- 


- 


$12,000 under $13,000 


148 


28.378 


8.744 


17.775 


1.808 


40.085 


4,353 


- 


- 


$13,000 under $14,000 


- 


- 


- 


- 


10.015 


450 


36.820 


1,686 


- 


- 


$14,000 under $15,000 


- 


- 


- 


- 


•1.906 


• 11 


•1.625 


• 11 


- 


- 


$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 under $30,000 






- 


- 


- 




- 


- 


- 


- 


$30,000 and over 










- 













Footnotes at end of table. 



Basic Tables 2006 



95 



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 salanes 
and wages 


EIC self-employment 
income 


EIC earned 

income [1] 


Total earned 
income credit 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


Total 


8,746.522 


143,033,648 


8,037,576 


130.798,157 


1,606,598 


10,025,342 


8,746.522 


140,868,784 


8,746,522 


16,077,700 


No adjusted gross income 


36,191 


-1,126,192 


23,550 


209,557 


22,482 


174,953 


36,191 


384,510 


36,191 


59,842 


$1 under $1,000 


61,346 


34,636 


54,315 


62,739 


8,957 


14,311 


61,346 


77,050 


61,346 


25,722 


$1,000 under $2,000 


108,442 


170,518 


99,729 


174,395 


14,391 


31,049 


108,442 


224,771 


108,442 


68,368 


$2,000 under $3,000 
$3 000 under $4 000 


168,197 
202 727 


427,540 
713 220 


158,337 
190 514 


435,157 
683 719 


18,084 
22,479 


39,019 
75 632 


168,197 
202 727 


474,176 
779 706 


168,197 
202 727 


149,963 
251 495 


$4,000 under $5,000 


214,927 


963,067 


201,374 


897,936 


28,573 


116,000 


214,927 


1,013,936 


214,927 


327,423 


$5,000 under $6,000 


236,493 


1,303,524 


219,268 


1,168,292 


39,615 


172,322 


236,493 


1,340,614 


236,493 


436,682 


$6,000 under $7,000 


238,496 


1,549,195 


204,099 


1,244,332 


51,419 


321,151 


238,496 
345,666 


1,565,484 
2,610,727 


238,496 


510,465 


$7,000 under $8,000 


345,666 


2,615,514 


261,463 


1,748,855 


134,578 


861,872 


345,666 


867,928 


$8,000 under $9,000 


464,169 


3,909,985 


329,816 


2,333,324 


229,054 


1,561,853 


464,169 


3.895,177 


464,169 


1,249,968 


$9,000 under $10,000 


321,268 


3,051,737 
3,258,972 


272,133 
270,628 


2,466,508 


86,519 


519,472 


321,268 


2,985,979 


321,268 


853,060 


$10,000 under $11,000 


310,914 


2,628,805 


74,861 


526,431 


310,914 


3,155,236 


310,914 


833,403 


$11,000 under $12,000 


311,319 


3,573,992 


274,775 


2,910,648 


67,349 


565,830 


311,319 


3,476,478 


311,319 


836,054 


$12,000 under $13,000 


307,131 


3,836,654 


276,089 
270,047 


3,263,621 


63,449 


518,275 


307,131 


3,787,498 


307,131 


823,284 


$13,000 under $14,000 


296,264 


3,988,629 


3,578,571 


58,411 


318,920 


296,264 


3,897,491 


296,264 


799,074 


$14,000 under $15,000 


319.033 


4,613,581 


289,401 


4,072,398 


55,518 


399,660 


319,033 


4,472,058 


319,033 


851,648 


$15,000 under $16,000 


304,756 


4,719,700 


281,296 


4,237,973 


52,872 


391,424 


304,756 


4,629,398 


304,756 


790,438 


$16,000 under $17,000 


334,247 


5,506,200 


311,848 


4,982,097 


58,531 


355,510 


334,247 


5,337,606 


334,247 


832,810 


$17,000 under $18,000 


338,016 


5,919,681 


324,594 


5,477,665 


48,722 


254,866 


338,016 


5,732,531 


338,016 


785,824 


$18,000 under $19,000 


315,682 


5,835,370 


297,751 


5,385,179 
5,870,911 


41,362 


289,010 


315,682 


5,674,189 


315,682 


687,114 


$19,000 under $20,000 


323,566 


6,303,831 


315,003 


43,230 


185,018 


323,566 


6,055,929 


323,566 


655,303 


$20,000 under $25,000 


1,504,305 


33,805,364 


1,459,612 


31,765,858 
30,750,331 


168,750 


1,024,057 


1,504,305 


32,789,914 


1,504,305 


2,333,446 


$25,000 under $30,000 


1.193,841 


32,708,186 


1,169,153 
482.779 


144,549 


991,789 


1,193,841 


31,742,120 


1,193,841 


936,609 


$30,000 and over 


489,525 


15,350,743 


14,449,286 


72,842 


316,920 


489,525 


14,766,206 


489,525 


111.779 




Returns with one qualifying child-continued 


Size of adjusted 
gross income 


EIC used to offset 
income tax before credits 


Total income 
tax 


EIC used to offset 
all other taxes 


EIC refundable 
portion 


Nontaxable 
combat pay 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


Total 


1,594,629 


586,448 


544.708 


348.641 


1.527.960 


1,496.790 


7,971,103 


13,994,462 


■3,652 


• 45.285 


No adjusted gross income 




- 


- 




20,582 


22,262 


32,228 


37,590 


- 




$1 under $1,000 


- 


- 


- 


- 


6,065 


2,147 


61,346 


23,575 


- 


- 


$1,000 under $2,000 


- 


- 




- 


13,538 


7,618 


107,495 


60,750 


* 1.007 


* 19,327 


$2,000 under $3,000 


- 








18,443 


8,799 


168,197 


141,164 


- 


- 


$3,000 under $4,000 


- 


- 


- 




23,551 


11,669 


202,093 


239,837 


• 1,000 


* 20,355 


$4,000 under $5,000 


- 


- 


- 


- 


28,604 


17,746 


214,927 


309,677 


- 


- 


$5,000 under $6,000 


- 


- 


- 


- 


39,336 


26,568 


235,855 


410,114 


- 


- 


$6,000 under $7,000 


- 


- 


- 


- 


52,509 


45,937 


237,265 


464,527 


- 


- 


$7,000 under $8,000 


- 


- 


- 


- 


137,124 


133,183 


344,659 


734,745 


- 


- 


$8,000 under $9,000 


•1.000 


•24 


- 




230,936 


239,951 


463,238 


1,009,994 


- 


- 


$9,000 under $10,000 


•637 


•85 




- 


89,347 


95,964 


319,216 


757,011 


- 


- 


$10,000 under $11,000 


• 2,000 


•362 


_ 


- 


72,912 


86,613 


310,277 


746,427 


- 


- 


$11. 000 under $12. 000 


• 3.289 


•126 


- 


- 


67,063 


86,983 


308,370 


748,945 


- 


- 


$12,000 under $13,000 


• 5.301 


■558 


- 


- 


69,639 


83,437 


303,378 


739,289 


• 1,645 


* 5,603 


$13,000 under $14,000 


•6,948 


•1,460 


- 


- 


50,042 


66,367 


293,736 


731,246 
772,816 


- 


- 


$14,000 under $15,000 


23,210 


2,798 


•1.007 


•104 


51,805 


76,034 


312,933 


- 


- 


$15,000 under $16,000 


37.200 


8,852 


•300 


*4 


51,942 


69,456 


301,925 


712,120 


- 


- 


$16,000 under $17,000 


35.007 


10,524 


- 


- 


52,688 


67,126 


323,342 


755,160 


- 


- 


$17,000 under $18,000 


31,624 


10,350 


- 


- 


47,511 


49,671 


327,013 


725,803 


- 


- 


$18,000 under $19,000 


42,718 


16,738 


- 




41,216 


46,754 


299,106 


623,621 


- 


~ 


$19,000 under $20,000 


42,747 


25,055 


•637 


•42 


40,767 


37,110 


312,918 


593,138 


- 


- 


$20,000 under $25,000 


365,791 


182,968 


• 3.608 


•729 


173,243 


144,179 


1,434,133 


2,006,298 


- 


- 


$25,000 under $30,000 


643,182 
353,977 


272,592 
53,944 


263.665 

275.491 


130,349 


116,031 


62,023 


866,188 


601,993 


- 


- 


$30,000 and over 


217,412 


33,067 


9,213 


191,266 


48,622 


~ 


- 



Footnotes at end of table. 



96 



Individual Returns 2006 



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 vwitti two or more qualifying ctiildren 


Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


EIC salaries 
and wages 


EIC self-employment 
income 


EIC earned 
income (1] 


Total earned 
income credit 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


Total 


9.484,987 


182,134,511 


8,615,608 


161.526,569 


2.203,693 


18,609,165 


9,484,987 


180,181,423 


9,484,987 


27,167,964 


No adjusted gross income 


39.017 


•1.501.386 


29,602 


369.755 


21.974 


126,482 


39,017 


496.238 


39,017 


101.301 


$1 under $1,000 


46.113 
72,782 


27.075 


37,755 


28.415 
145,927 


9,945 


47.958 


46,113 


76.373 


46,113 
72,782 


29.223 


$1,000 under $2,000 


111.533 
279,266 


68,249 


8.552 


5.590 


72,782 


151.665 


54.182 


$2,000 under $3,000 


109.526 


108,019 


290.071 


7.348 


24,594 


109,526 


337.095 


109,526 


119.803 


$3,000 under $4,000 


131.805 


461,462 


119,721 


402.887 


18,003 


61,284 


131,805 


475.921 


131,805 


188.866 


$4,000 under $5,000 


127.640 


575,298 


114,058 


509,520 


27.986 


106,590 


127,640 


616,110 


127.540 


235.714 


$5,000 under $6,000 


148,019 


809,803 


140,362 


755,168 


17,827 


55.812 


148,019 


810,980 


148.019 


318.211 


$6,000 under $7,000 


180,903 


1,177,704 


171,249 


1,100.621 


26,008 


131.820 


180,903 


1.232.441 


180.903 


465.669 


$7,000 under $8,000 


223,251 


1,687,125 


202,771 


1,501.047 


42.569 


250.140 


223,251 


1,751,187 
1,759,369 


223.251 
209.551 


655.407 


$8,000 under $9,000 


209,551 


1,781,247 


178,065 


1.370.515 


66,371 


388.854 


209,551 


686,128 


$9,000 under $10,000 


257,126 


2,447,116 


207.127 


1.797.775 


83.361 


621.463 


257,126 


2,419,237 


257,126 


936,499 


$10,000 under$11.000 


305,936 


3,218,356 


261,824 


2.469.765 


92,850 


724.360 


305,936 


3,194,125 


305,936 


1.247,179 


$11,000 under $12,000 


521,450 


5,984,043 


358,227 


3.353.963 


279,917 


2.580.901 


521.450 


5.934,865 


521,450 


2.300.722 


$12,000 under $13,000 


383,048 


4,782,000 


315,325 


3.397,993 


144.296 


1.286.742 


383.048 


4.684,736 


383,048 


1.679.954 


$13,000 under $14,000 


368,850 


4,978,459 


303,324 


3,737.961 


118.206 


1.167.883 


368.850 


4.905,845 


368,850 


1.647,280 


$14,000 under $15,000 


369,918 


5,360,487 


319,341 


4,308.336 


106.158 


901.051 


369.918 


5.209,387 


369,918 


1.640,575 


$15,000 under $16,000 


306,405 


4,754,648 


269,491 


3.858,520 


87,503 


806.532 


306.405 


4.665,051 


306,405 
363,973 


1.325,978 


$16,000 under $17,000 


363,973 


6,012,446 


329,695 


5,152,926 


79,174 


713.473 


363.973 


5.866.399 


1.536.648 


$17,000 under $18,000 


330,923 


5,785,418 


299,587 


4,814,500 


81,840 


833.535 


330.923 


5.648,035 


330,923 


1.323.281 


$18,000 under $19,000 


315,986 
277,011 


5,839,574 


292,711 


5,247,337 


58,438 


508.106 


315.986 
277.011 


5.755,443 
5.252.414 


315,986 
277,011 


1.212,466 


$19,000 under $20,000 


5,396,516 


251,582 


4,688,867 


55,170 


563.548 


991.456 


$20,000 under $25,000 


1,543,479 


34.782,431 


1,475.587 


31.824.129 


253,414 


2.196.098 


1.543.479 


34.031.588 


1,543,479 


4.594.218 


$25,000 under $30,000 


1,347,856 


36.947,642 


1,288,603 


33.866.355 


240,173 


2.251.159 


1.347.856 


36.117.514 


1,347,856 


2.678.147 


$30,000 and over 


1,504,420 


50,436,249 


1,473.333 


46.534.216 


276,613 


2.255.191 


1.504.420 


48.789,407 


1,504,420 


1.199,057 




Returns with two or more qualifying children-continued 


Size of adjusted 
gross income 


EIC used to offset 
income tax before credits 


Total income 
tax 


EIC used to offset 
all other taxes 


EIC refundable 
portion 


Nontaxable 
combat pay 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


Total 


335,047 


132,341 


77,266 


39,447 


2,188,392 


2,734,917 


9,078,015 


24,300.707 


• 4,022 


• 45,688 


No adjusted gross income 


• 7 


•3 


• 7 


•52 


18,612 


23,866 


36,492 


77.432 




- 


$1 under $1,000 


- 


- 




- 


9,645 


7,507 


46,113 


21.716 


- 


- 


$1,000 under $2,000 


- 








7,921 


3,041 


72,782 


51.142 


•1,015 


•148 


$2,000 under $3,000 


- 


- 


- 




9,005 


3,283 


109.189 


116.520 


• 1 ,000 


• 22,430 


$3,000 under $4,000 


- 






- 


16,729 


9,748 


131.805 


179.118 


• 1,007 


• 11.750 


$4,000 under $5,000 






- 




28,723 


17,338 


127.640 


218.376 


- 


- 


$5,000 under $6,000 


- 








18,602 


12,158 


148.019 


306.053 


- 


- 


$6,000 under $7,000 


- 








27,924 


18,940 


180.251 


446.728 


- 


- 


$7,000 under $8,000 


- 








40,989 


38.001 


222.225 


617.405 


- 


- 


$8,000 under $9,000 


•637 


•28 


- 




63,558 


64,086 


209.342 


622.014 


- 


- 


$9,000 under $10,000 


•2,279 


•241 






84,493 


96.127 


257.126 


840.130 


- 


- 


$10,000 under $11,000 


• 1.007 


•6 






93,735 


113.428 


305.283 


1.133.745 


- 


- 


$11,000 under $12,000 


• 3.605 


• 137 






278,635 


398.769 


520.181 


1,901.816 


- 


- 


$12,000 under $13,000 


• 3.659 


•493 






151,068 


204.072 


382.179 


1,475.390 


- 


- 


$13,000 under $14,000 


• 3,022 


•824 






115,783 


186.435 


368.249 


1,460,020 


- 


- 


$14,000 under $15,000 


• 3,302 


•1,395 






104,330 


160.276 


369.879 


1,478,904 


- 


- 


$15,000 under $16,000 


• 2,664 


•333 






86,538 


137.400 
120.267 


303.890 


1,188,245 


- 


- 


$16,000 under $17,000 


• 1,007 


•130 




- 


73,806 


363.222 


1,416,251 
1.187,174 


- 


- 


$17,000 under $18,000 


• 5,298 
■ 6,973 


•193 






80,611 


135.914 


329.523 


- 


- 


$18,000 under $19,000 


• 1.667 






54,992 


89.295 


312.467 
273.790 


1,121,504 


- 


- 


$19,000 under $20,000 


• 7,701 


• 2.286 
19,277 


- 




55,234 
253,455 


99.740 


889,429 


- 


- 


$20,000 under $25,000 


33,024 






362,655 
276.521 


1.488.861 


4,212,287 


• 1.000 


■11.361 


$25,000 under $30,000 


84,077 


44.217 


• 1.007 


• 13 


233,806 


1.251.145 


2,357,409 




- 


$30,000 and over 


176,783 


61.111 


76.252 


39,382 


280,198 


156.050 


1.268.362 


981,896 




- 



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

[1] For prior year returns, EIC earned income includes nontaxable earned income, 

[2] Less than $500. 

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



Basic Tables 2006 



97 



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