1________________________________________________________________ SUMMARY OF 1997 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 2,624 $-50,244,195 $214,937 2,319 $ 1 - 5000 104,984 $270,332,707 $3,142,283 27,665 $ 5001 - 10000 74,188 $543,348,229 $20,521,249 45,018 $ 10001 - 15000 52,135 $645,881,276 $45,013,669 45,796 $ 15001 - 20000 39,734 $690,481,849 $61,093,948 38,955 $ 20001 - 25000 27,697 $619,148,397 $61,625,257 28,283 $ 25001 - 30000 19,681 $538,811,111 $56,922,863 20,495 $ 30001 - 35000 14,386 $465,327,750 $51,828,425 15,204 $ 35001 - 40000 10,142 $378,875,726 $46,529,370 10,981 $ 40001 - 45000 7,267 $307,782,705 $40,941,641 7,820 $ 45001 - 50000 4,972 $235,367,213 $33,719,104 5,363 $ 50001 - 75000 9,478 $559,446,496 $89,654,608 10,250 $ 75001 - 100000 2,238 $191,116,174 $34,916,001 2,435 $100001 - 250000 2,077 $295,432,178 $63,769,723 2,227 OVER $250,000 480 $296,712,638 $80,738,853 511 ------- --------------- --------------- ---------- FS 372,083 $5,987,820,254 $690,631,931 263,322 FILING STATUS=HEAD OF HOUSEHOLD NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 239 $-12,317,030 $16,020 567 $ 1 - 5000 6,029 $17,831,322 $29,081 15,287 $ 5001 - 10000 10,975 $84,046,899 $193,283 27,694 $ 10001 - 15000 13,490 $168,965,923 $2,068,309 34,006 $ 15001 - 20000 13,265 $231,288,965 $8,530,400 34,298 $ 20001 - 25000 9,560 $213,426,642 $12,236,877 24,613 $ 25001 - 30000 6,564 $179,678,737 $12,941,810 16,427 $ 30001 - 35000 4,777 $154,720,253 $12,581,432 11,843 $ 35001 - 40000 3,772 $140,874,030 $12,419,448 9,138 $ 40001 - 45000 2,705 $114,600,401 $10,831,028 6,415 $ 45001 - 50000 1,849 $87,584,856 $8,729,481 4,423 $ 50001 - 75000 3,266 $191,509,046 $22,790,259 7,989 $ 75001 - 100000 666 $56,666,799 $8,457,502 1,628 $100001 - 250000 512 $71,888,666 $13,636,804 1,329 OVER $250,000 104 $114,302,742 $31,266,229 233 ------- --------------- --------------- ---------- FS 77,773 $1,815,068,251 $156,727,963 195,890 1________________________________________________________________ SUMMARY OF 1997 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 2,910 $-173,271,784 $868,981 9,546 $ 1 - 5000 4,247 $12,351,470 $86,746 12,762 $ 5001 - 10000 9,947 $77,793,134 $144,735 30,866 $ 10001 - 15000 18,324 $232,851,264 $1,042,890 54,710 $ 15001 - 20000 24,094 $422,961,925 $9,520,366 74,059 $ 20001 - 25000 26,493 $596,788,401 $24,888,682 85,411 $ 25001 - 30000 27,848 $765,829,919 $42,075,535 94,786 $ 30001 - 35000 28,680 $932,715,887 $60,694,528 100,453 $ 35001 - 40000 29,913 $1,122,195,756 $80,837,925 108,141 $ 40001 - 45000 29,455 $1,251,442,114 $96,503,647 109,254 $ 45001 - 50000 27,789 $1,319,771,224 $107,402,973 104,920 $ 50001 - 75000 100,988 $6,153,613,962 $584,641,223 381,730 $ 75001 - 100000 38,802 $3,309,403,814 $409,239,086 146,009 $100001 - 250000 29,358 $4,104,850,793 $693,280,265 112,857 OVER $250,000 5,591 $3,802,079,905 $1,093,647,737 21,402 ------- --------------- --------------- ---------- FS 404,439 $23,931,377,784 $3,204,875,319 1,446,906 FILING STATUS=MARRIED SEPARATE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 549 $-14,434,079 $55,954 682 $ 1 - 5000 1,285 $3,542,953 $34,633 1,362 $ 5001 - 10000 1,979 $14,935,528 $508,239 2,294 $ 10001 - 15000 1,990 $24,834,504 $1,616,245 2,712 $ 15001 - 20000 1,957 $34,223,221 $2,820,294 2,870 $ 20001 - 25000 1,651 $36,957,055 $3,319,808 2,693 $ 25001 - 30000 1,305 $35,768,619 $3,430,531 2,246 $ 30001 - 35000 915 $29,611,166 $3,115,077 1,684 $ 35001 - 40000 643 $24,008,479 $2,697,617 1,230 $ 40001 - 45000 498 $21,055,523 $2,590,676 941 $ 45001 - 50000 340 $16,104,059 $2,242,097 588 $ 50001 - 75000 629 $37,451,361 $5,804,736 1,115 $ 75001 - 100000 144 $12,141,204 $2,234,470 239 $100001 - 250000 151 $22,643,802 $5,244,434 262 OVER $250,000 62 $103,277,980 $20,534,648 107 ------- --------------- --------------- ---------- FS 14,098 $402,121,375 $56,249,459 21,025 ======= =============== =============== ========== 868,393 $32,136,387,664 $4,108,484,672 1,927,143 1________________________________________________________________ SUMMARY OF 1997 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 2,624 $-26,768 $2,239 1.04 $ 1 - 5000 104,984 $2,575 $86 1.05 $ 5001 - 10000 74,188 $7,324 $357 1.04 $ 10001 - 15000 52,135 $12,389 $880 1.04 $ 15001 - 20000 39,734 $17,378 $1,550 1.04 $ 20001 - 25000 27,697 $22,354 $2,235 1.05 $ 25001 - 30000 19,681 $27,377 $2,905 1.06 $ 30001 - 35000 14,386 $32,346 $3,617 1.07 $ 35001 - 40000 10,142 $37,357 $4,598 1.09 $ 40001 - 45000 7,267 $42,353 $5,642 1.08 $ 45001 - 50000 4,972 $47,339 $6,791 1.09 $ 50001 - 75000 9,478 $59,026 $9,473 1.09 $ 75001 - 100000 2,238 $85,396 $15,657 1.11 $100001 - 250000 2,077 $142,240 $30,822 1.11 OVER $250,000 480 $618,151 $168,206 1.09 ------- FS 372,083 FILING STATUS=HEAD OF HOUSEHOLD AVERAGE AVERAGE AVERAGE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 239 $-58,375 $1,232 2.38 $ 1 - 5000 6,029 $2,958 $168 2.54 $ 5001 - 10000 10,975 $7,658 $239 2.52 $ 10001 - 15000 13,490 $12,525 $317 2.52 $ 15001 - 20000 13,265 $17,436 $730 2.59 $ 20001 - 25000 9,560 $22,325 $1,325 2.58 $ 25001 - 30000 6,564 $27,373 $1,995 2.50 $ 30001 - 35000 4,777 $32,389 $2,653 2.48 $ 35001 - 40000 3,772 $37,347 $3,310 2.42 $ 40001 - 45000 2,705 $42,366 $4,017 2.37 $ 45001 - 50000 1,849 $47,369 $4,729 2.39 $ 50001 - 75000 3,266 $58,637 $6,991 2.45 $ 75001 - 100000 666 $85,085 $12,737 2.44 $100001 - 250000 512 $140,408 $26,687 2.60 OVER $250,000 104 $1,099,065 $300,637 2.24 ------- FS 77,773 1________________________________________________________________ SUMMARY OF 1997 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 2,910 $-61,706 $5,606 3.28 $ 1 - 5000 4,247 $2,908 $652 3.01 $ 5001 - 10000 9,947 $7,821 $325 3.10 $ 10001 - 15000 18,324 $12,707 $214 2.99 $ 15001 - 20000 24,094 $17,555 $546 3.07 $ 20001 - 25000 26,493 $22,526 $1,063 3.22 $ 25001 - 30000 27,848 $27,500 $1,609 3.40 $ 30001 - 35000 28,680 $32,521 $2,184 3.50 $ 35001 - 40000 29,913 $37,515 $2,746 3.62 $ 40001 - 45000 29,455 $42,487 $3,303 3.71 $ 45001 - 50000 27,789 $47,493 $3,889 3.78 $ 50001 - 75000 100,988 $60,934 $5,803 3.78 $ 75001 - 100000 38,802 $85,290 $10,556 3.76 $100001 - 250000 29,358 $139,821 $23,629 3.84 OVER $250,000 5,591 $680,036 $195,784 3.83 ------- FS 404,439 FILING STATUS=MARRIED SEPARATE AVERAGE AVERAGE AVERAGE NO. OF ADJ. GROSS FEDERAL NET AGICLASS RETURNS INCOME TAX EXEMPTIONS UNDER $1 549 $-74,021 $1,272 1.28 $ 1 - 5000 1,285 $2,757 $136 1.30 $ 5001 - 10000 1,979 $7,547 $355 1.30 $ 10001 - 15000 1,990 $12,480 $867 1.41 $ 15001 - 20000 1,957 $17,488 $1,491 1.49 $ 20001 - 25000 1,651 $22,385 $2,047 1.64 $ 25001 - 30000 1,305 $27,409 $2,655 1.72 $ 30001 - 35000 915 $32,362 $3,431 1.84 $ 35001 - 40000 643 $37,338 $4,222 1.91 $ 40001 - 45000 498 $42,280 $5,234 1.89 $ 45001 - 50000 340 $47,365 $6,594 1.73 $ 50001 - 75000 629 $59,541 $9,273 1.77 $ 75001 - 100000 144 $84,314 $15,517 1.66 $100001 - 250000 151 $149,959 $34,731 1.74 OVER $250,000 62 $1,665,774 $331,204 1.73 ------- FS 14,098 ======= 868,393 1________________________________________________________________ SUMMARY OF 1997 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 6,322 $-250,267,088 $1,155,892 13,114 $ 1 - 5000 116,545 $304,058,452 $3,292,743 57,076 $ 5001 - 10000 97,089 $720,123,790 $21,367,506 105,872 $ 10001 - 15000 85,939 $1,072,532,967 $49,741,113 137,224 $ 15001 - 20000 79,050 $1,378,955,960 $81,965,008 150,182 $ 20001 - 25000 65,401 $1,466,320,495 $102,070,624 141,000 $ 25001 - 30000 55,398 $1,520,088,386 $115,370,739 133,954 $ 30001 - 35000 48,758 $1,582,375,056 $128,219,462 129,184 $ 35001 - 40000 44,470 $1,665,953,991 $142,484,360 129,490 $ 40001 - 45000 39,925 $1,694,880,743 $150,866,992 124,430 $ 45001 - 50000 34,950 $1,658,827,352 $152,093,655 115,294 $ 50001 - 75000 114,361 $6,942,020,865 $702,890,826 401,084 $ 75001 - 100000 41,850 $3,569,327,991 $454,847,059 150,311 $100001 - 250000 32,098 $4,494,815,439 $775,931,226 116,675 OVER $250,000 6,237 $4,316,373,265 $1,226,187,467 22,253 ------- --------------- --------------- ---------- FS 868,393 $32,136,387,664 $4,108,484,672 1,927,143 ======= =============== =============== ========== 868,393 $32,136,387,664 $4,108,484,672 1,927,143 1________________________________________________________________ SUMMARY OF 1997 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 6,322 $-49,159 $3,753 2.22 $ 1 - 5000 116,545 $2,609 $89 1.51 $ 5001 - 10000 97,089 $7,417 $355 1.60 $ 10001 - 15000 85,939 $12,480 $772 1.77 $ 15001 - 20000 79,050 $17,444 $1,164 1.96 $ 20001 - 25000 65,401 $22,420 $1,651 2.18 $ 25001 - 30000 55,398 $27,439 $2,156 2.43 $ 30001 - 35000 48,758 $32,454 $2,684 2.66 $ 35001 - 40000 44,470 $37,462 $3,242 2.92 $ 40001 - 45000 39,925 $42,452 $3,803 3.12 $ 45001 - 50000 34,950 $47,463 $4,374 3.30 $ 50001 - 75000 114,361 $60,703 $6,160 3.51 $ 75001 - 100000 41,850 $85,289 $10,880 3.59 $100001 - 250000 32,098 $140,034 $24,194 3.64 OVER $250,000 6,237 $692,059 $196,757 3.57 ------- FS 868,393 ======= 868,393