1________________________________________________________________ SUMMARY OF 1996 INCOME TAX RETURNS BY FILING STATUS * BY FILING STATUS AND INCOME CLASS * _______________________________________________________________ FILING STATUS=SINGLE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 2,774 $-53,205,603 $314,285 2,472 $ 1 - 5000 104,027 $267,685,089 $3,183,692 30,545 $ 5001 - 10000 73,921 $541,189,547 $21,067,900 47,076 $ 10001 - 15000 51,354 $636,097,184 $45,490,805 46,343 $ 15001 - 20000 37,437 $649,273,116 $59,004,103 37,126 $ 20001 - 25000 25,329 $565,624,934 $57,340,612 26,093 $ 25001 - 30000 17,897 $490,237,750 $52,676,070 18,758 $ 30001 - 35000 12,564 $406,578,433 $46,517,102 13,430 $ 35001 - 40000 8,857 $330,955,154 $41,836,829 9,624 $ 40001 - 45000 6,268 $265,386,591 $36,246,930 6,866 $ 45001 - 50000 4,208 $199,078,875 $29,423,615 4,528 $ 50001 - 75000 7,695 $453,526,371 $75,094,841 8,474 $ 75001 - 100000 1,839 $156,863,239 $29,906,023 2,016 $100001 - 250000 1,619 $229,300,211 $51,687,625 1,723 OVER $250,000 392 $247,006,098 $72,916,077 397 ------- --------------- --------------- ---------- FS 356,181 $5,385,596,989 $622,706,509 255,471 FILING STATUS=HEAD OF HOUSEHOLD NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 235 $-4,341,759 $8,754 546 $ 1 - 5000 6,474 $18,749,428 $31,154 16,492 $ 5001 - 10000 11,035 $84,293,397 $188,608 27,448 $ 10001 - 15000 13,387 $167,922,539 $2,443,320 33,683 $ 15001 - 20000 12,334 $214,220,794 $8,660,682 31,463 $ 20001 - 25000 8,753 $195,370,430 $11,893,487 22,256 $ 25001 - 30000 5,960 $162,978,725 $12,189,737 14,932 $ 30001 - 35000 4,327 $140,037,304 $11,790,746 10,607 $ 35001 - 40000 3,401 $127,182,875 $11,605,568 8,224 $ 40001 - 45000 2,319 $98,092,510 $9,449,164 5,617 $ 45001 - 50000 1,639 $77,616,057 $8,050,094 3,963 $ 50001 - 75000 2,686 $157,794,107 $19,605,699 6,703 $ 75001 - 100000 536 $45,781,464 $7,186,647 1,360 $100001 - 250000 434 $60,883,988 $11,890,114 1,166 OVER $250,000 91 $65,437,719 $16,902,206 222 ------- --------------- --------------- ---------- FS 73,611 $1,612,019,578 $131,895,980 184,682 1________________________________________________________________ SUMMARY OF 1996 INCOME TAX RETURNS BY FILING STATUS * BY FILING STATUS AND INCOME CLASS * _______________________________________________________________ FILING STATUS=MARRIED JOINT NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 2,771 $-181,442,495 $584,829 9,086 $ 1 - 5000 4,360 $12,713,216 $35,710 13,144 $ 5001 - 10000 10,843 $84,839,171 $124,321 33,408 $ 10001 - 15000 20,272 $257,379,129 $1,423,143 60,746 $ 15001 - 20000 25,839 $453,597,554 $11,737,324 79,766 $ 20001 - 25000 28,111 $632,620,157 $28,359,432 91,894 $ 25001 - 30000 29,021 $798,040,858 $46,723,788 99,034 $ 30001 - 35000 29,378 $955,451,825 $64,865,288 104,738 $ 35001 - 40000 30,342 $1,137,819,585 $84,711,274 111,537 $ 40001 - 45000 29,840 $1,267,044,038 $100,939,106 112,280 $ 45001 - 50000 27,097 $1,286,379,614 $108,037,426 103,839 $ 50001 - 75000 94,597 $5,742,321,275 $565,895,219 362,124 $ 75001 - 100000 33,061 $2,813,694,026 $361,576,040 125,375 $100001 - 250000 24,962 $3,507,239,241 $614,430,243 97,230 OVER $250,000 4,945 $3,280,320,388 $921,091,970 19,344 ------- --------------- --------------- ---------- FS 395,439 $22,048,017,582 $2,910,535,113 1,423,545 FILING STATUS=MARRIED SEPARATE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 767 $-8,421,533 $134,894 889 $ 1 - 5000 1,382 $4,009,080 $33,461 1,499 $ 5001 - 10000 1,914 $14,392,184 $503,717 2,322 $ 10001 - 15000 1,990 $24,930,638 $1,666,169 2,758 $ 15001 - 20000 1,884 $32,962,218 $2,752,031 2,815 $ 20001 - 25000 1,580 $35,421,240 $3,226,023 2,640 $ 25001 - 30000 1,192 $32,668,751 $3,255,973 2,105 $ 30001 - 35000 803 $25,974,097 $2,864,936 1,467 $ 35001 - 40000 612 $22,790,462 $2,659,296 1,216 $ 40001 - 45000 394 $16,713,287 $2,171,096 768 $ 45001 - 50000 278 $13,159,740 $1,867,821 533 $ 50001 - 75000 479 $28,247,425 $4,545,528 806 $ 75001 - 100000 120 $10,203,103 $1,917,165 186 $100001 - 250000 116 $17,635,327 $4,221,562 179 OVER $250,000 60 $73,096,092 $19,199,517 102 ------- --------------- --------------- ---------- FS 13,571 $343,782,111 $51,019,189 20,285 ======= =============== =============== ========== 838,802 $29,389,416,260 $3,716,156,791 1,883,983 1________________________________________________________________ SUMMARY OF 1996 INCOME TAX RETURNS BY FILING STATUS * AVERAGES BY FILING STATUS AND INCOME CLASS * _______________________________________________________________ FILING STATUS=SINGLE AVERAGE AVERAGE AVERAGE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 2,774 $-30,145 $2,937 1.04 $ 1 - 5000 104,027 $2,573 $88 1.04 $ 5001 - 10000 73,921 $7,321 $359 1.04 $ 10001 - 15000 51,354 $12,387 $900 1.04 $ 15001 - 20000 37,437 $17,343 $1,587 1.04 $ 20001 - 25000 25,329 $22,331 $2,275 1.05 $ 25001 - 30000 17,897 $27,392 $2,954 1.06 $ 30001 - 35000 12,564 $32,361 $3,718 1.08 $ 35001 - 40000 8,857 $37,367 $4,734 1.09 $ 40001 - 45000 6,268 $42,340 $5,793 1.10 $ 45001 - 50000 4,208 $47,310 $7,002 1.08 $ 50001 - 75000 7,695 $58,938 $9,769 1.11 $ 75001 - 100000 1,839 $85,298 $16,342 1.13 $100001 - 250000 1,619 $141,631 $32,064 1.10 OVER $250,000 392 $630,118 $186,010 1.06 ------- FS 356,181 FILING STATUS=HEAD OF HOUSEHOLD AVERAGE AVERAGE AVERAGE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 235 $-23,725 $486 2.33 $ 1 - 5000 6,474 $2,896 $153 2.55 $ 5001 - 10000 11,035 $7,639 $228 2.49 $ 10001 - 15000 13,387 $12,544 $333 2.52 $ 15001 - 20000 12,334 $17,368 $777 2.55 $ 20001 - 25000 8,753 $22,320 $1,392 2.54 $ 25001 - 30000 5,960 $27,345 $2,067 2.51 $ 30001 - 35000 4,327 $32,364 $2,739 2.45 $ 35001 - 40000 3,401 $37,396 $3,424 2.42 $ 40001 - 45000 2,319 $42,299 $4,087 2.42 $ 45001 - 50000 1,639 $47,356 $4,927 2.42 $ 50001 - 75000 2,686 $58,747 $7,316 2.50 $ 75001 - 100000 536 $85,413 $13,408 2.54 $100001 - 250000 434 $140,286 $27,523 2.69 OVER $250,000 91 $719,096 $185,739 2.44 ------- FS 73,611 1________________________________________________________________ SUMMARY OF 1996 INCOME TAX RETURNS BY FILING STATUS * AVERAGES BY FILING STATUS AND INCOME CLASS * _______________________________________________________________ FILING STATUS=MARRIED JOINT AVERAGE AVERAGE AVERAGE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 2,771 $-68,859 $4,148 3.28 $ 1 - 5000 4,360 $2,916 $216 3.02 $ 5001 - 10000 10,843 $7,824 $309 3.08 $ 10001 - 15000 20,272 $12,696 $218 3.00 $ 15001 - 20000 25,839 $17,555 $599 3.09 $ 20001 - 25000 28,111 $22,504 $1,119 3.27 $ 25001 - 30000 29,021 $27,499 $1,688 3.41 $ 30001 - 35000 29,378 $32,523 $2,258 3.57 $ 35001 - 40000 30,342 $37,500 $2,829 3.68 $ 40001 - 45000 29,840 $42,461 $3,407 3.76 $ 45001 - 50000 27,097 $47,473 $4,002 3.83 $ 50001 - 75000 94,597 $60,703 $5,991 3.83 $ 75001 - 100000 33,061 $85,106 $10,945 3.79 $100001 - 250000 24,962 $140,503 $24,637 3.90 OVER $250,000 4,945 $663,361 $186,456 3.91 ------- FS 395,439 FILING STATUS=MARRIED SEPARATE AVERAGE AVERAGE AVERAGE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 767 $-46,786 $2,698 1.17 $ 1 - 5000 1,382 $2,901 $124 1.31 $ 5001 - 10000 1,914 $7,519 $367 1.32 $ 10001 - 15000 1,990 $12,528 $888 1.43 $ 15001 - 20000 1,884 $17,496 $1,512 1.52 $ 20001 - 25000 1,580 $22,419 $2,077 1.68 $ 25001 - 30000 1,192 $27,407 $2,759 1.77 $ 30001 - 35000 803 $32,346 $3,590 1.83 $ 35001 - 40000 612 $37,239 $4,374 1.99 $ 40001 - 45000 394 $42,420 $5,553 1.96 $ 45001 - 50000 278 $47,337 $6,817 1.92 $ 50001 - 75000 479 $58,972 $9,509 1.68 $ 75001 - 100000 120 $85,026 $16,247 1.55 $100001 - 250000 116 $152,029 $37,031 1.54 OVER $250,000 60 $1,218,268 $331,026 1.70 ------- FS 13,571 ======= 838,802 1________________________________________________________________ SUMMARY OF 1996 INCOME TAX RETURNS BY FILING STATUS * BY FILING STATUS AND INCOME CLASS * _______________________________________________________________ FILING STATUS=ALL NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 6,547 $-247,411,390 $1,042,762 12,993 $ 1 - 5000 116,243 $303,156,813 $3,284,017 61,680 $ 5001 - 10000 97,713 $724,714,299 $21,884,546 110,254 $ 10001 - 15000 87,003 $1,086,329,490 $51,023,437 143,530 $ 15001 - 20000 77,494 $1,350,053,682 $82,154,140 151,170 $ 20001 - 25000 63,773 $1,429,036,761 $100,819,554 142,883 $ 25001 - 30000 54,070 $1,483,926,084 $114,845,568 134,829 $ 30001 - 35000 47,072 $1,528,041,659 $126,038,072 130,242 $ 35001 - 40000 43,212 $1,618,748,076 $140,812,967 130,601 $ 40001 - 45000 38,821 $1,647,236,426 $148,806,296 125,531 $ 45001 - 50000 33,222 $1,576,234,286 $147,378,956 112,863 $ 50001 - 75000 105,457 $6,381,889,178 $665,141,287 378,107 $ 75001 - 100000 35,556 $3,026,541,832 $400,585,875 128,937 $100001 - 250000 27,131 $3,815,058,767 $682,229,544 100,298 OVER $250,000 5,488 $3,665,860,297 $1,030,109,770 20,065 ------- --------------- --------------- ---------- FS 838,802 $29,389,416,260 $3,716,156,791 1,883,983 ======= =============== =============== ========== 838,802 $29,389,416,260 $3,716,156,791 1,883,983 1________________________________________________________________ SUMMARY OF 1996 INCOME TAX RETURNS BY FILING STATUS * AVERAGES BY FILING STATUS AND INCOME CLASS * _______________________________________________________________ FILING STATUS=ALL AVERAGE AVERAGE AVERAGE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 6,547 $-51,944 $3,300 2.11 $ 1 - 5000 116,243 $2,608 $89 1.50 $ 5001 - 10000 97,713 $7,417 $357 1.60 $ 10001 - 15000 87,003 $12,486 $770 1.79 $ 15001 - 20000 77,494 $17,421 $1,178 2.00 $ 20001 - 25000 63,773 $22,408 $1,662 2.26 $ 25001 - 30000 54,070 $27,445 $2,184 2.50 $ 30001 - 35000 47,072 $32,462 $2,720 2.77 $ 35001 - 40000 43,212 $37,461 $3,292 3.03 $ 40001 - 45000 38,821 $42,432 $3,856 3.24 $ 45001 - 50000 33,222 $47,445 $4,452 3.40 $ 50001 - 75000 105,457 $60,517 $6,317 3.59 $ 75001 - 100000 35,556 $85,120 $11,278 3.63 $100001 - 250000 27,131 $140,616 $25,177 3.70 OVER $250,000 5,488 $667,977 $187,942 3.67 ------- FS 838,802 ======= 838,802