This publication is a rather detailed description of data from 1995 Utah state income tax returns. An income tax file is always dynamic, with late returns, amended returns, and audits changing the data. This means that in small ways the results depend on when the data to be analyzed is captured. This report analyzes 1995 return data as it appeared in April 1 of 1996.
RESIDENCY ISSUES
State income tax returns include both full- year residents and non-residents, with the latter including those who moved in or out during the year, as well as those who never lived here but still have income from the state. We have presented broad summary data for non-residents, but for the most part have not presented detailed data, since its interpretation is difficult or meaningless, especially for statistical distributions.
STATISTICAL MEASURES
This year's report is mainly "statistical". The general strategy has been to report statistical points for the most important lines on the state form, with different tables according to the residency and filing status (Married, Single, etc), of the taxpayer. When not using an income breakdown, we have reported percentage deciles, as well as the mean, the median, and the mean for those claiming a non-zero amount. Since the number of returns is the same for each line, we have reported under the non-zero heading the number of returns not reporting zero for a given line. Where we have used an income breakdown, table 5, rather than using arbitrary division points which get outdated over many years, uses income deciles relevant to the group being examined."Lower income" and "upper income" show the income range.
A brief review of statistical terms for those not using them every day follows:
The mean is the total dollar amount divided by the number of returns.
The non-zero mean is the mean of those not using zero.
The median is the middle value.
A decile divides the values into tenths. For example the bottom decile reports the value dividing the bottom 10 percent from the top 90 percent, or the sixth decile (p60) divides the bottom 60 percent from the top 40 percent.
We think some of these issues will become
  clearer as we examine specific tables.
  
THE TABLES
Summary table (unnumbered) is an excerpt from table 2, and it shows, for all taxpayers, the total number using the line, the total amount claimed, and the average for all taxpayers and the average for those using the line. We have also included last years table and a table showing the changes over the past year.
The traditional table (unnumbered) reports for all full-year residents using traditional but arbitrary income brackets. It reports the number of returns, the amount of adjusted gross income, state income taxes, an effective tax rate and number of exemptions. It also reports average values and percentage distributions. The table for 1994 is also included.
Table 1 reports for various residency and filing status groupings the number of all returns filed and the deciles for adjusted gross income. It also reports the 5 percent and 95 percentage point breaks. These decile groupings are those used to define income groups on table 5.
Table 2 reports for each of the major lines, where data is available, various statistical measures for all taxpayers.
Table 3 is similar to table two, but there is a breakdown by residency. (Some lines may seem to be missing where there are narrower breakdowns, this is to prevent disclosure problems)
Table 4 is similar to table two, but it only includes full year residents and there is a filing status breakdown. (A similar table is available for non-residents...but of questionable value.)
Table 5 reports by filing status for full-year-residents using an income breakdown based on 
  adjusted gross income deciles. In addition to
  the income bracket limits and the number of
  non-zero entries, the total amount, the mean
  for all taxpayers in the group, the mean for
  non-zero entries, and the median are reported.
  
UTAH TAXABLE INCOME BRACKETS.
We are frequently asked about the number of taxpayers and the amount of Utah taxable income that is in each of the current state income tax brackets. The following two tables respond to that issue. For these tables we have collapsed the filing status groups into two, putting heads of households and married joint together, and amalgamating single filers with married filing single. We did this is because the tax brackets are the same for these groups.
Table 6 shows for each of the collapsed
  groups, the number of returns and the amount
  of taxable income in the lower brackets (all but
  the top) and the amount in the top bracket. It
  also reports the percent of returns and percent
  of taxable income in each bracket for each
  group. For example, 42.7 percent of all full
  year returns are in the top bracket and file
  married joint or head of household; 64.9
  percent of all full year taxable income is taxed
  at the top rate and belongs to the joint or
  household group. In summary, 64.4 percent
  of all taxpayers are in the top bracket and
  79.0 percent of all taxable income is taxed
  at the top rate. Last year's comparable
  figures were 63.4 percent and 77.8 percent.
  
Table 7 is probably of rather narrow interest,
  and is aimed at the occasional person who
  wants to design alternative tax brackets and
  rates on their own. We caution anyone who
  wants to try this exercise that this data is for
  1995. It shows how much taxable income and
  how many taxpayers are in a taxable income
  division, by $750 increments up to $73,500. 
  
The 1995 Long Form is included for reader reference purposes.
       TOTAL AND AVERAGE TAX DATA FOR ALL FILERS
                     TAX YEAR 1995
    
    TAX LINE                                           NON-ZERO           TOTAL          AVERAGE      NON-ZERO
                                                       RETURNS                                        AVERAGE
    
    ADJUSTED GROSS INCOME                                 823,732      $32,663,561,070     $39,586       $39,653
    UTAH TAXABLE INCOME                                   794,141      $18,762,473,394     $22,739       $23,626
    EXEMPTIONS                                            714,233            1,883,085           2             3
    ADOPTION EXPENSE                                          655             $664,553          $1        $1,015
    RAILROAD  RETIREMENT                                    1,401          $15,036,646         $18       $10,733
    NATIVE AMERICAN                                         1,211          $21,908,619         $27       $18,091
    EQUITABLE ADJUSTMENTS                                      35             $471,146          $1       $13,461
    DEDUCTIONS                                            820,579       $8,590,951,901     $10,412       $10,469
    PERSONAL EXEMPTION $                                  531,235       $2,874,672,071      $3,484        $5,411
    ONE-HALF FEDERAL TAX                                  665,733       $2,517,113,004      $3,051        $3,781
    U.S. INTEREST                                          30,171         $227,126,554        $275        $7,528
    RETIREMENT EXEMPTION                                   79,189         $671,241,445        $813        $8,476
    STATE TAX REFUND                                      177,310         $148,766,622        $180          $839
    STATE INCOME TAX DEDUCTED                             274,877       $1,146,474,738      $1,389        $4,171
    OTHER ADJUSTMENTS                                       1,273          $26,327,239         $32       $20,681
    NON-RES. UTAH TAXABLE INCOME                           67,212       $1,172,353,178      $1,421       $17,443
    UTAH INCOME TAX LIABILITY                             658,102       $1,062,594,431      $1,288        $1,615
    WITHHOLDING CREDITS                                   706,061         $977,528,166      $1,185        $1,384
    CREDIT FOR TAXES TO OTHER STATES                        9,517          $13,105,506         $16        $1,377
    OTHER CREDITS                                           6,996           $7,363,472          $9        $1,053
    NET REFUND                                            608,380         $210,932,956        $256          $347
    DISABLED EXEMPTION                                      7,741                8,681           0             1
    MEDICAL SAVINGS DEDUCTION                                  38              157,145           0         4,135
    
    
       TOTAL AND AVERAGE TAX DATA FOR ALL FILERS
            PERCENTAGE CHANGE: 1994 TO 1995
    
    TAX LINE                                           NON-ZERO           TOTAL          AVERAGE      NON-ZERO
                                                       RETURNS                                        AVERAGE
    
    ADJUSTED GROSS INCOME                                    4.49%               14.86%       9.92%         9.92%
    UTAH TAXABLE INCOME                                      4.52%               13.45%       8.57%         8.54%
    EXEMPTIONS                                               3.65%                2.74%       0.00%         0.00%
    ADOPTION EXPENSE                                        10.64%               10.54%       0.00%        -0.10%
    RAILROAD  RETIREMENT                                     5.74%                8.14%       0.00%         2.28%
    NATIVE AMERICAN                                          1.59%                4.91%       3.85%         3.27%
    EQUITABLE ADJUSTMENTS                                  -92.57%              -87.75%     -80.00%        64.86%
    DEDUCTIONS                                               4.43%               20.61%      15.42%        15.49%
    PERSONAL EXEMPTION $                                     4.97%                5.76%       1.22%         0.74%
    ONE-HALF FEDERAL TAX                                     5.38%               20.44%      15.26%        14.30%
    U.S. INTEREST                                           15.46%               81.84%      74.05%        57.49%
    RETIREMENT EXEMPTION                                     0.93%               -0.16%      -4.47%        -1.09%
    STATE TAX REFUND                                        15.71%               14.54%       9.76%        -1.06%
    STATE INCOME TAX DEDUCTED                                7.17%               16.58%      11.57%         8.79%
    OTHER ADJUSTMENTS                                       12.06%               22.23%      18.52%         9.08%
    NON-RES. UTAH TAXABLE INCOME                             9.97%               24.90%      19.51%        13.58%
    UTAH INCOME TAX LIABILITY                                5.49%               11.91%       7.15%         6.11%
    WITHHOLDING CREDITS                                      5.22%               11.07%       6.28%         5.49%
    CREDIT FOR TAXES TO OTHER STATES                         6.24%               22.45%      14.29%        15.23%
    OTHER CREDITS                                           -4.24%               10.66%      12.50%        15.59%
    NET REFUND                                               6.10%               16.15%      11.30%         9.46%
    DISABLED EXEMPTION                                      15.07%               15.79%                     0.00%
    MEDICAL SAVINGS DEDUCTION
    
 
GO TO TOC 
 1995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 TABLE 2
 
                                                                               NON-ZERO    STANDARD
 TAX LINE                            NON ZERO              TOTAL       MEAN      MEAN      DEVIATION         P5
 
 ADJUSTED GROSS INCOME                823,732    $32,663,561,070    $39,586    $39,653     $486,245      $1,811
 UTAH TAXABLE INCOME                  794,141    $18,762,473,394    $22,739    $23,626     $422,589     $-5,194
 EXEMPTIONS                           714,233         $1,883,085         $2         $3           $2          $0
 ADOPTION EXPENSE                         655           $664,553         $1     $1,015          $58          $0
 RR RETIREMENT                          1,401        $15,036,646        $18    $10,733         $561          $0
 NATIVE AMERICAN                        1,211        $21,908,619        $27    $18,091         $999          $0
 DEDUCTIONS                           820,579     $8,590,951,901    $10,412    $10,469     $278,978      $2,037
 PERSONAL EXEMPTION $                 531,235     $2,874,672,071     $3,484     $5,411       $3,778          $0
 ONE-HALF FEDERAL TAX                 665,733     $2,517,113,004     $3,051     $3,781      $62,241          $0
 U.S. INTEREST                         30,171       $227,126,554       $275     $7,528      $52,146          $0
 RETIREMENT EXEMPTION                  79,189       $671,241,445       $813     $8,476       $2,866          $0
 STATE TAX REFUND                     177,310       $148,766,622       $180       $839       $4,339          $0
 STATE INCOME TAX DEDUCTED            274,877     $1,146,474,738     $1,389     $4,171      $25,571          $0
 OTHER ADJUSTMENTS                      1,273        $26,327,239        $32    $20,681       $3,661          $0
 NON-RES. UTAH TAXABLE INCOME          67,212     $1,172,353,178     $1,421    $17,443      $77,662          $0
 UTAH INCOME TAX LIABILITY            658,102     $1,062,594,431     $1,288     $1,615       $9,320          $0
 WITHHOLDING                          706,061       $977,528,166     $1,185     $1,384       $2,617          $0
 CREDIT FOR TAXES TO OTHER STATES       9,517        $13,105,506        $16     $1,377       $1,043          $0
 OTHER CREDITS                          6,996         $7,363,472         $9     $1,053         $819          $0
 NET REFUND                           608,380       $210,932,956       $256       $347       $1,797          $0
 DISABLED EXEMPTION                     7,741             $8,681         $0         $1           $0          $0
 MEDICAL SAVING                            38           $157,145         $0     $4,135          $70          $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90        P95
 
 ADJUSTED GROSS INCOME                $3,485     $9,524    $22,592    $44,123    $68,521    $90,511
 UTAH TAXABLE INCOME                 $-1,371     $1,591    $11,563    $27,706    $46,571    $63,357
 EXEMPTIONS                               $0         $1         $2         $3         $5         $6
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0         $0
 RR RETIREMENT                            $0         $0         $0         $0         $0         $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0         $0
 DEDUCTIONS                           $3,900     $3,900     $6,550     $9,395    $15,897    $21,285
 PERSONAL EXEMPTION $                     $0         $0     $1,875     $5,625     $9,375    $11,250
 ONE-HALF FEDERAL TAX                     $0        $67       $763     $2,008     $4,128     $6,660
 U.S. INTEREST                            $0         $0         $0         $0         $0         $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0     $7,500
 STATE TAX REFUND                         $0         $0         $0         $0       $431       $688
 STATE INCOME TAX DEDUCTED                $0         $0         $0     $1,493     $3,262     $4,584
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0         $0
 NON-RES. UTAH TAXABLE INCOME             $0         $0         $0         $0         $0     $4,883
 UTAH INCOME TAX LIABILITY                $0        $18       $501     $1,637     $2,979     $4,046
 WITHHOLDING                              $0        $81       $594     $1,693     $2,931     $3,876
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0         $0
 OTHER CREDITS                            $0         $0         $0         $0         $0         $0
 NET REFUND                               $0         $0       $136       $329       $603       $816
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0         $0
 MEDICAL SAVING                           $0         $0         $0         $0         $0         $0
  GO TO TOC 
         
1995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE; BY RESIDENCY
 TABLE 3
 
 RESIDENCY=NON OR PART RESIDENT
 
                                    NON                                  NON-ZERO      STANDARD
 TAX LINE                          ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME           70,603     $6,945,107,501    $97,717    $98,368     $1,551,471     $2,481
 UTAH TAXABLE INCOME             69,677     $4,220,735,332    $59,385    $60,576     $1,132,399    $-3,670
 EXEMPTIONS                      64,147           $153,858         $2         $2             $2         $0
 ADOPTION EXPENSE                    27            $26,419         $0       $978            $29         $0
 RR RETIREMENT                       52           $443,318         $6     $8,525           $309         $0
 NATIVE AMERICAN                    205         $3,642,193        $51    $17,767         $1,779         $0
 DEDUCTIONS                      69,815     $1,641,628,049    $23,097    $23,514       $547,317     $2,541
 PERSONAL EXEMPTION $            61,918       $274,347,056     $3,860     $4,431         $3,136         $0
 ONE-HALF FEDERAL TAX            57,849       $918,761,380    $12,927    $15,882       $196,337         $0
 U.S. INTEREST                    3,952       $153,350,687     $2,158    $38,803       $177,276         $0
 RETIREMENT EXEMPTION             2,682        $18,358,475       $258     $6,845         $1,575         $0
 STATE TAX REFUND                14,387        $54,329,041       $764     $3,776        $14,233         $0
 STATE INCOME TAX DEDUCTED       22,530       $329,986,159     $4,643    $14,647        $81,597         $0
 OTHER ADJUSTMENTS                  391        $14,477,495       $204    $37,027        $11,733         $0
 NON-RES. UTAH TAXABLE INCOME    67,212     $1,172,353,178    $16,495    $17,443       $264,146         $0
 UTAH INCOME TAX LIABILITY       57,527        $46,219,666       $650       $803         $3,501         $0
 WITHHOLDING                     57,381        $40,016,993       $563       $697         $1,778         $0
 OTHER CREDITS                    1,936         $6,029,290        $85     $3,114         $2,777         $0
 NET REFUND                      49,820        $13,522,891       $190       $271         $1,241         $0
 DISABLED EXEMPTION                 240               $297         $0         $1             $0         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME            $4,389     $9,971    $23,886    $50,168    $95,957    $172,053
 UTAH TAXABLE INCOME             $-1,158     $2,142    $11,770    $32,416    $66,566    $122,015
 EXEMPTIONS                           $1         $1         $2         $3         $4          $5
 ADOPTION EXPENSE                     $0         $0         $0         $0         $0          $0
 RR RETIREMENT                        $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                      $0         $0         $0         $0         $0          $0
 DEDUCTIONS                       $3,900     $3,900     $6,550     $9,517    $21,039     $34,058
 PERSONAL EXEMPTION $                 $0     $1,875     $3,750     $5,625     $7,500      $9,375
 ONE-HALF FEDERAL TAX                 $0       $101       $834     $2,575     $7,436     $16,599
 U.S. INTEREST                        $0         $0         $0         $0         $0         $26
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                     $0         $0         $0         $0       $501      $1,085
 STATE INCOME TAX DEDUCTED            $0         $0         $0       $941     $3,991      $7,693
 OTHER ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME       $400     $2,257     $6,636    $16,687    $34,309     $50,674
 UTAH INCOME TAX LIABILITY            $0        $11       $141       $593     $1,511      $2,374
 WITHHOLDING                          $0        $22       $178       $623     $1,472      $2,265
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 NET REFUND                           $0         $0        $55       $183       $387        $605
 DISABLED EXEMPTION                   $0         $0         $0         $0         $0          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE; BY RESIDENCY
 TABLE 3
 
 RESIDENCY=FULL YEAR RESIDENT
 
                                        NON                                  NON-ZERO      STANDARD
 TAX LINE                              ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME               753129    $25,718,453,569    $34,107    $34,149       $177,471     $1,769
 UTAH TAXABLE INCOME                 724464    $14,541,738,061    $19,285    $20,072       $272,783    $-5,369
 EXEMPTIONS                          650086         $1,729,227         $2         $3             $2         $0
 ADOPTION EXPENSE                       628           $638,134         $1     $1,016            $60         $0
 RR RETIREMENT                        1,349        $14,593,328        $19    $10,818           $579         $0
 NATIVE AMERICAN                      1,006        $18,266,426        $24    $18,157           $891         $0
 DEDUCTIONS                          750764     $6,949,323,852     $9,216     $9,256       $238,565     $2,004
 PERSONAL EXEMPTION $                469317     $2,600,325,015     $3,448     $5,541         $3,831         $0
 ONE-HALF FEDERAL TAX                607884     $1,598,351,625     $2,120     $2,629        $24,406         $0
 U.S. INTEREST                       26,219        $73,775,867        $98     $2,814         $3,611         $0
 RETIREMENT EXEMPTION                76,507       $652,882,970       $866     $8,534         $2,953         $0
 STATE TAX REFUND                    162923        $94,437,581       $125       $580         $1,214         $0
 STATE INCOME TAX DEDUCTED           252347       $816,488,579     $1,083     $3,236         $9,321         $0
 OTHER ADJUSTMENTS                      882        $11,849,744        $16    $13,435         $1,300         $0
 UTAH INCOME TAX LIABILITY           600575     $1,016,374,765     $1,348     $1,692         $9,688         $0
 WITHHOLDING                         648680       $937,511,173     $1,243     $1,445         $2,675         $0
 CREDIT FOR TAXES TO OTHER STATES     9,517        $13,105,506        $17     $1,377         $1,091         $0
 OTHER CREDITS                        5,060         $1,334,182         $2       $264            $86         $0
 NET REFUND                          558560       $197,410,065       $262       $353         $1,841         $0
 DISABLED EXEMPTION                   7,501             $8,384         $0         $1             $0         $0
 MEDICAL SAVING                          30            $56,809         $0     $1,894            $25         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME                $3,403     $9,478    $22,487    $43,697    $66,971     $86,563
 UTAH TAXABLE INCOME                 $-1,398     $1,526    $11,547    $27,379    $45,386     $60,455
 EXEMPTIONS                               $0         $1         $2         $3         $5          $6
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $3,900     $3,900     $6,550     $9,388    $15,586     $20,544
 PERSONAL EXEMPTION $                     $0         $0     $1,875     $5,625     $9,375     $11,250
 ONE-HALF FEDERAL TAX                     $0        $65       $760     $1,971     $3,930      $6,171
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0       $273      $7,500
 STATE TAX REFUND                         $0         $0         $0         $0       $427        $670
 STATE INCOME TAX DEDUCTED                $0         $0         $0     $1,529     $3,227      $4,448
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0        $20       $571     $1,728     $3,067      $4,151
 WITHHOLDING                              $0        $94       $667     $1,786     $3,016      $3,970
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0       $146       $343       $616        $828
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
 MEDICAL SAVING                           $0         $0         $0         $0         $0          $0
  GO TO TOC 
         
 1995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;                                                    BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=SINGLE
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME            29,632     $1,254,278,188    $41,879    $42,329     $1,211,404     $1,545
 UTAH TAXABLE INCOME              28,596       $688,907,111    $23,002    $24,091       $638,006    $-2,455
 EXEMPTIONS                       23,278            $24,206         $1         $1             $0         $0
 RR RETIREMENT                        12            $85,187         $3     $7,099           $202         $0
 NATIVE AMERICAN                      37           $531,776        $18    $14,372         $1,968         $0
 DEDUCTIONS                       29,113       $347,320,180    $11,597    $11,930       $535,672       $941
 PERSONAL EXEMPTION $             22,915        $44,471,398     $1,485     $1,941           $942         $0
 ONE-HALF FEDERAL TAX             22,880       $150,678,592     $5,031     $6,586       $106,614         $0
 U.S. INTEREST                     1,102        $57,243,912     $1,911    $51,945       $257,512         $0
 RETIREMENT EXEMPTION                809         $4,374,171       $146     $5,407           $967         $0
 STATE TAX REFUND                  2,766         $6,786,351       $227     $2,453         $3,604         $0
 STATE INCOME TAX DEDUCTED         4,441        $46,036,528     $1,537    $10,366        $27,485         $0
 OTHER ADJUSTMENTS                    75           $750,630        $25    $10,008         $1,004         $0
 NON-RES. UTAH TAXABLE INCOME     27,883       $287,788,123     $9,609    $10,321       $189,815         $0
 UTAH INCOME TAX LIABILITY        23,121         $9,986,377       $333       $432         $2,639         $0
 WITHHOLDING                      25,369         $9,660,367       $323       $381         $1,210         $0
 OTHER CREDITS                       413         $1,093,392        $37     $2,647         $2,641         $0
 NET REFUND                       21,964         $3,608,282       $120       $164         $1,347         $0
 DISABLED EXEMPTION                   15                $16         $0         $1             $0         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME            $2,648     $5,339    $10,577    $22,195    $42,820     $64,381
 UTAH TAXABLE INCOME             $-1,160       $428     $4,515    $14,223    $30,844     $47,595
 EXEMPTIONS                           $0         $1         $1         $1         $1          $1
 RR RETIREMENT                        $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                      $0         $0         $0         $0         $0          $0
 DEDUCTIONS                       $2,682     $3,900     $3,900     $3,900     $7,436     $14,317
 PERSONAL EXEMPTION $                 $0     $1,875     $1,875     $1,875     $1,875      $1,875
 ONE-HALF FEDERAL TAX                 $0         $3       $317     $1,100     $3,099      $5,654
 U.S. INTEREST                        $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                     $0         $0         $0         $0         $0        $331
 STATE INCOME TAX DEDUCTED            $0         $0         $0         $0     $1,085      $2,959
 OTHER ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME       $303     $1,582     $3,989     $8,885    $17,774     $26,503
 UTAH INCOME TAX LIABILITY            $0         $2        $61       $295       $800      $1,301
 WITHHOLDING                          $0        $24       $116       $351       $815      $1,281
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 NET REFUND                           $0         $0        $46       $129       $230        $311
 DISABLED EXEMPTION                   $0         $0         $0         $0         $0          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;                                                    BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=HEAD OF HOUSEHOLD
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME             3,600       $137,077,407    $38,056    $38,077       $176,539     $3,697
 UTAH TAXABLE INCOME               3,600        $76,692,223    $21,292    $21,303       $132,643    $-7,238
 EXEMPTIONS                        3,591             $9,082         $3         $3             $1         $1
 NATIVE AMERICAN                      40           $567,622       $158    $14,191         $1,961         $0
 DEDUCTIONS                        3,572        $33,365,629     $9,263     $9,341        $27,390     $5,750
 PERSONAL EXEMPTION $              3,549        $16,786,328     $4,660     $4,730         $1,974     $1,875
 ONE-HALF FEDERAL TAX              2,323        $11,820,549     $3,282     $5,088        $28,499         $0
 U.S. INTEREST                        91           $939,945       $261    $10,329         $4,814         $0
 RETIREMENT EXEMPTION                115           $410,813       $114     $3,572           $746         $0
 STATE TAX REFUND                    451           $930,643       $258     $2,064         $3,499         $0
 STATE INCOME TAX DEDUCTED           682         $4,551,270     $1,264     $6,673        $12,892         $0
 NON-RES. UTAH TAXABLE INCOME      3,402       $100,375,869    $27,867    $29,505       $992,122         $0
 UTAH INCOME TAX LIABILITY         2,442         $1,304,062       $362       $534         $1,400         $0
 WITHHOLDING                       3,064         $1,533,906       $426       $501           $702         $0
 OTHER CREDITS                        57           $115,115        $32     $2,020         $1,118         $0
 NET REFUND                        2,835           $641,395       $178       $226           $384         $0
 DISABLED EXEMPTION                   14                $18         $0         $1             $0         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME            $5,600     $9,811    $16,891    $31,367    $52,834     $78,265
 UTAH TAXABLE INCOME             $-5,098      $-963     $5,271    $17,069    $34,801     $55,546
 EXEMPTIONS                           $2         $2         $2         $3         $4          $4
 NATIVE AMERICAN                      $0         $0         $0         $0         $0          $0
 DEDUCTIONS                       $5,750     $5,750     $5,750     $5,750    $12,087     $18,940
 PERSONAL EXEMPTION $             $3,750     $3,750     $3,750     $5,625     $7,500      $7,500
 ONE-HALF FEDERAL TAX                 $0         $0       $287     $1,261     $3,062      $6,198
 U.S. INTEREST                        $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                     $0         $0         $0         $0       $189        $625
 STATE INCOME TAX DEDUCTED            $0         $0         $0         $0     $1,638      $3,170
 NON-RES. UTAH TAXABLE INCOME       $511     $2,595     $6,368    $14,021    $25,312     $34,985
 UTAH INCOME TAX LIABILITY            $0         $0        $51       $337       $982      $1,507
 WITHHOLDING                          $0        $38       $178       $506     $1,148      $1,633
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 NET REFUND                           $0        $12        $93       $242       $435        $571
 DISABLED EXEMPTION                   $0         $0         $0         $0         $0          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;                                                    BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=MARRIED JOINT
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME            35,413     $5,301,177,263    $149531    $149696     $1,615,554    $10,133
 UTAH TAXABLE INCOME              35,438     $3,446,826,038    $97,225    $97,264     $1,249,063    $-4,624
 EXEMPTIONS                       35,325           $117,708         $3         $3             $1         $2
 ADOPTION EXPENSE                     26            $25,619         $1       $985            $41         $0
 RR RETIREMENT                        37           $340,320        $10     $9,198           $391         $0
 NATIVE AMERICAN                     127         $2,537,114        $72    $19,977         $1,637         $0
 DEDUCTIONS                       35,274     $1,083,934,555    $30,575    $30,729       $327,882     $6,550
 PERSONAL EXEMPTION $             33,597       $208,013,986     $5,867     $6,191         $3,062         $0
 ONE-HALF FEDERAL TAX             31,178       $696,033,814    $19,633    $22,325       $242,707         $0
 U.S. INTEREST                     2,675        $81,300,741     $2,293    $30,393        $76,619         $0
 RETIREMENT EXEMPTION              1,726        $13,456,698       $380     $7,796         $2,019         $0
 STATE TAX REFUND                 10,933        $43,201,194     $1,219     $3,951        $19,136         $0
 STATE INCOME TAX DEDUCTED        16,810       $265,105,953     $7,478    $15,771       $111,145         $0
 OTHER ADJUSTMENTS                   292        $12,414,702       $350    $42,516        $15,954         $0
 NON-RES. UTAH TAXABLE INCOME     34,175       $762,748,067    $21,515    $22,319        $95,220         $0
 UTAH INCOME TAX LIABILITY        30,447        $33,887,158       $956     $1,113         $4,250         $0
 WITHHOLDING                      27,404        $28,021,266       $790     $1,023         $2,213         $0
 OTHER CREDITS                     1,420         $4,677,346       $132     $3,294         $3,057         $0
 NET REFUND                       23,743         $8,906,517       $251       $375         $1,192         $0
 DISABLED EXEMPTION                  207               $257         $0         $1             $0         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME           $14,353    $24,123    $42,533    $73,576    $144332    $286,083
 UTAH TAXABLE INCOME                $348     $8,986    $24,535    $49,558    $102702    $209,546
 EXEMPTIONS                           $2         $2         $3         $4         $5          $6
 ADOPTION EXPENSE                     $0         $0         $0         $0         $0          $0
 RR RETIREMENT                        $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                      $0         $0         $0         $0         $0          $0
 DEDUCTIONS                       $6,550     $6,550     $7,300    $15,786    $29,621     $51,051
 PERSONAL EXEMPTION $             $3,750     $3,750     $5,625     $7,500     $9,375     $11,250
 ONE-HALF FEDERAL TAX                 $0       $557     $1,768     $4,538    $12,793     $34,082
 U.S. INTEREST                        $0         $0         $0         $0         $0        $247
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                     $0         $0         $0       $174       $857      $1,847
 STATE INCOME TAX DEDUCTED            $0         $0         $0     $2,459     $6,336     $13,044
 OTHER ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME       $641     $3,822    $11,380    $25,000    $46,773     $65,726
 UTAH INCOME TAX LIABILITY            $0        $47       $296       $961     $2,126      $3,113
 WITHHOLDING                          $0        $16       $303       $967     $2,050      $2,947
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 NET REFUND                           $0         $0        $70       $260       $524        $800
 DISABLED EXEMPTION                   $0         $0         $0         $0         $0          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;                                                    BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=NON OR PART RESIDENT FILING STATUS=MARRIED SEPARATE
 
                                     NON                                  NON-ZERO      STANDARD
 TAX LINE                           ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME             1,958       $252,574,644    $122017    $128996     $4,070,694         $0
 UTAH TAXABLE INCOME               2,043         $8,309,960     $4,014     $4,068     $3,368,292    $-3,689
 EXEMPTIONS                        1,953             $2,862         $1         $1             $1         $0
 DEDUCTIONS                        1,856       $177,007,685    $85,511    $95,371     $2,070,303         $0
 PERSONAL EXEMPTION $              1,857         $5,075,345     $2,452     $2,733         $1,940         $0
 ONE-HALF FEDERAL TAX              1,468        $60,228,425    $29,096    $41,028       $383,171         $0
 U.S. INTEREST                        84        $13,866,089     $6,699    $165072       $137,908         $0
 RETIREMENT EXEMPTION                 32           $116,793        $56     $3,650           $552         $0
 STATE TAX REFUND                    237         $3,410,853     $1,648    $14,392        $21,588         $0
 STATE INCOME TAX DEDUCTED           597        $14,292,408     $6,905    $23,940        $74,314         $0
 OTHER ADJUSTMENTS                    17         $1,237,791       $598    $72,811        $18,738         $0
 NON-RES. UTAH TAXABLE INCOME      1,752        $21,441,119    $10,358    $12,238        $73,477         $0
 UTAH INCOME TAX LIABILITY         1,517         $1,042,069       $503       $687         $2,032         $0
 WITHHOLDING                       1,544           $801,454       $387       $519           $936         $0
 OTHER CREDITS                        46           $143,437        $69     $3,118         $1,253         $0
 NET REFUND                        1,278           $366,698       $177       $287         $1,374         $0
 
  
 TAX LINE                            P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME            $1,220     $5,580    $13,447    $27,956    $57,090    $114,172
 UTAH TAXABLE INCOME             $-1,875       $621     $6,792    $18,327    $41,033     $81,748
 EXEMPTIONS                           $1         $1         $1         $1         $3          $4
 DEDUCTIONS                           $0     $3,275     $3,275     $3,900    $11,221     $23,151
 PERSONAL EXEMPTION $                 $0     $1,875     $1,875     $1,875     $5,625      $7,500
 ONE-HALF FEDERAL TAX                 $0         $0       $426     $1,423     $4,890     $13,397
 U.S. INTEREST                        $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                     $0         $0         $0         $0        $67        $440
 STATE INCOME TAX DEDUCTED            $0         $0         $0       $173     $2,036      $4,698
 OTHER ADJUSTMENTS                    $0         $0         $0         $0         $0          $0
 NON-RES. UTAH TAXABLE INCOME         $0     $1,183     $4,738    $11,907    $24,697     $37,552
 UTAH INCOME TAX LIABILITY            $0         $0        $90       $428     $1,112      $1,768
 WITHHOLDING                          $0         $0       $124       $417       $998      $1,535
 OTHER CREDITS                        $0         $0         $0         $0         $0          $0
 NET REFUND                           $0         $0        $28       $132       $293        $442
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;                                                    BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=SINGLE
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME               308,890     $4,484,988,009    $14,488    $14,520        $55,947       $986
 UTAH TAXABLE INCOME                 280,574     $2,433,332,620     $7,861     $8,673       $142,306    $-3,120
 EXEMPTIONS                          206,868           $217,439         $1         $1             $1         $0
 RR RETIREMENT                           365         $2,218,086         $7     $6,077           $274         $0
 NATIVE AMERICAN                         276         $1,968,069         $6     $7,131           $305         $0
 DEDUCTIONS                          307,170     $1,462,163,143     $4,723     $4,760       $134,371       $685
 PERSONAL EXEMPTION $                105,952       $210,901,984       $681     $1,991         $1,021         $0
 ONE-HALF FEDERAL TAX                231,069       $258,466,767       $835     $1,119         $8,151         $0
 U.S. INTEREST                         8,320        $23,192,997        $75     $2,788         $1,524         $0
 RETIREMENT EXEMPTION                 25,523       $163,505,748       $528     $6,406         $1,847         $0
 STATE TAX REFUND                     20,523         $8,790,805        $28       $428           $312         $0
 STATE INCOME TAX DEDUCTED            34,396        $78,275,475       $253     $2,276         $2,164         $0
 OTHER ADJUSTMENTS                       189         $1,773,506         $6     $9,384           $534         $0
 UTAH INCOME TAX LIABILITY           223,401       $166,839,726       $539       $747         $3,199         $0
 WITHHOLDING                         261,492       $167,857,951       $542       $642           $933         $0
 CREDIT FOR TAXES TO OTHER STATES      2,673         $2,227,037         $7       $833           $998         $0
 OTHER CREDITS                           747           $196,248         $1       $263            $63         $0
 NET REFUND                          236,671        $41,253,646       $133       $174           $354         $0
 DISABLED EXEMPTION                      485               $489         $0         $1             $0         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME                $1,695     $3,944     $9,355    $18,832    $31,711     $41,286
 UTAH TAXABLE INCOME                   $-868        $14     $3,698    $12,253    $23,144     $30,529
 EXEMPTIONS                               $0         $0         $1         $1         $1          $1
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $1,687     $3,900     $3,900     $3,900     $5,794      $8,820
 PERSONAL EXEMPTION $                     $0         $0         $0     $1,875     $1,875      $1,875
 ONE-HALF FEDERAL TAX                     $0         $0       $253       $906     $1,789      $2,917
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0      $7,500
 STATE TAX REFUND                         $0         $0         $0         $0         $0        $148
 STATE INCOME TAX DEDUCTED                $0         $0         $0         $0       $514      $1,907
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0         $0       $117       $700     $1,511      $2,061
 WITHHOLDING                              $0        $35       $224       $755     $1,511      $2,035
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $6        $93       $190       $296        $359
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;                                                    BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=HEAD OF HOUSEHOLD
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME                63,666     $1,424,246,273    $22,354    $22,371       $171,653     $3,446
 UTAH TAXABLE INCOME                  63,496       $672,664,830    $10,558    $10,594       $268,972    $-5,717
 EXEMPTIONS                           63,628           $157,754         $2         $2             $1         $1
 ADOPTION EXPENSE                         23            $10,662         $0       $464             $9         $0
 RR RETIREMENT                            39           $360,802         $6     $9,251           $295         $0
 NATIVE AMERICAN                         287         $4,450,484        $70    $15,507         $1,241         $0
 DEDUCTIONS                           63,524       $502,763,437     $7,891     $7,915       $229,198     $5,750
 PERSONAL EXEMPTION $                 40,864       $189,982,503     $2,982     $4,649         $2,747         $0
 ONE-HALF FEDERAL TAX                 42,870        $60,966,013       $957     $1,422        $18,793         $0
 U.S. INTEREST                         1,012         $2,001,752        $31     $1,978           $703         $0
 RETIREMENT EXEMPTION                  2,833        $14,468,925       $227     $5,107         $1,177         $0
 STATE TAX REFUND                      8,936         $4,386,437        $69       $491         $1,053         $0
 STATE INCOME TAX DEDUCTED            12,950        $27,429,245       $431     $2,118         $9,302         $0
 OTHER ADJUSTMENTS                        32           $472,295         $7    $14,759         $1,189         $0
 UTAH INCOME TAX LIABILITY            46,752        $42,610,086       $669       $911        $10,274         $0
 WITHHOLDING                          57,517        $50,639,123       $795       $880           $990         $0
 CREDIT FOR TAXES TO OTHER STATES        274           $432,277         $7     $1,578         $1,047         $0
 OTHER CREDITS                           136            $38,034         $1       $280            $30         $0
 NET REFUND                           52,777        $18,309,198       $287       $347         $2,871         $0
 DISABLED EXEMPTION                      721               $772         $0         $1             $0         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME                $5,792    $10,496    $17,334    $27,355    $39,816     $48,886
 UTAH TAXABLE INCOME                 $-3,362     $1,368     $8,007    $16,518    $26,905     $34,313
 EXEMPTIONS                               $1         $2         $2         $3         $4          $4
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $5,750     $5,750     $5,750     $5,750     $9,460     $12,311
 PERSONAL EXEMPTION $                     $0         $0     $3,750     $5,625     $5,625      $7,500
 ONE-HALF FEDERAL TAX                     $0         $0       $336     $1,067     $1,960      $2,803
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0         $0       $242        $480
 STATE INCOME TAX DEDUCTED                $0         $0         $0         $0     $1,618      $2,308
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0         $0       $232       $849     $1,661      $2,213
 WITHHOLDING                              $2       $141       $525     $1,154     $1,908      $2,388
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0        $48       $233       $420       $589        $693
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;                                                    BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=MARRIED JOINT
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME               367,338    $19,482,530,525    $53,013    $53,037       $232,156    $10,510
 UTAH TAXABLE INCOME                 367,251    $11,225,531,429    $30,545    $30,566       $348,062    $-8,380
 EXEMPTIONS                          367,025         $1,332,631         $4         $4             $2         $2
 ADOPTION EXPENSE                        596           $623,435         $2     $1,046            $86         $0
 RR RETIREMENT                           934        $11,895,628        $32    $12,736           $777         $0
 NATIVE AMERICAN                         432        $11,629,201        $32    $26,919         $1,125         $0
 DEDUCTIONS                          367,005     $4,911,416,964    $13,364    $13,382       $303,984     $6,550
 PERSONAL EXEMPTION $                315,060     $2,174,994,031     $5,918     $6,903         $3,877         $0
 ONE-HALF FEDERAL TAX                323,541     $1,254,573,581     $3,414     $3,878        $32,642         $0
 U.S. INTEREST                        16,614        $47,655,466       $130     $2,868         $4,949         $0
 RETIREMENT EXEMPTION                 47,634       $472,356,737     $1,285     $9,916         $3,792         $0
 STATE TAX REFUND                    131,797        $80,324,238       $219       $609         $1,639         $0
 STATE INCOME TAX DEDUCTED           201,421       $700,941,338     $1,907     $3,480        $12,269         $0
 OTHER ADJUSTMENTS                       627         $9,326,106        $25    $14,874         $1,718         $0
 UTAH INCOME TAX LIABILITY           319,220       $792,799,258     $2,157     $2,484        $12,483         $0
 WITHHOLDING                         318,130       $708,620,695     $1,928     $2,227         $3,556         $0
 CREDIT FOR TAXES TO OTHER STATES      6,440        $10,069,837        $27     $1,564         $1,153         $0
 OTHER CREDITS                         4,127         $1,082,382         $3       $262           $107         $0
 NET REFUND                          259,876       $134,880,240       $367       $519         $2,179         $0
 DISABLED EXEMPTION                    6,243             $7,069         $0         $1             $0         $0
 MEDICAL SAVING                           25            $42,644         $0     $1,706            $31         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME               $14,963    $25,296    $41,222    $60,251    $84,962    $113,096
 UTAH TAXABLE INCOME                 $-1,664     $9,837    $23,832    $39,601    $58,914     $80,130
 EXEMPTIONS                               $2         $2         $3         $5         $6          $7
 ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $6,550     $6,550     $8,554    $13,717    $20,119     $25,963
 PERSONAL EXEMPTION $                     $0     $3,750     $5,625     $7,500    $11,250     $13,125
 ONE-HALF FEDERAL TAX                     $0       $583     $1,607     $2,882     $5,778      $9,026
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0     $4,800     $15,000
 STATE TAX REFUND                         $0         $0         $0       $274       $638        $892
 STATE INCOME TAX DEDUCTED                $0         $0       $918     $2,746     $4,341      $5,875
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0       $379     $1,425     $2,639     $4,033      $5,560
 WITHHOLDING                              $0       $455     $1,500     $2,627     $3,915      $5,007
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0       $246       $506       $798      $1,051
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
 MEDICAL SAVING                           $0         $0         $0         $0         $0          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE;                                                    BY RESIDENCY AND FILING STATUS
 TABLE 4
 
 RESIDENCY=FULL YEAR RESIDENT FILING STATUS=MARRIED SEPARATE
 
                                         NON                                  NON-ZERO      STANDARD
 TAX LINE                               ZERO              TOTAL       MEAN      MEAN       DEVIATION         P5
 
 ADJUSTED GROSS INCOME                13,235       $326,688,762    $24,589    $24,684       $250,845     $2,529
 UTAH TAXABLE INCOME                  13,143       $210,209,183    $15,822    $15,994       $215,720    $-2,831
 EXEMPTIONS                           12,565            $21,403         $2         $2             $1         $0
 RR RETIREMENT                            11           $118,812         $9    $10,801           $354         $0
 NATIVE AMERICAN                          11           $218,672        $16    $19,879           $706         $0
 DEDUCTIONS                           13,065        $72,980,307     $5,493     $5,586        $23,958     $1,882
 PERSONAL EXEMPTION $                  7,441        $24,446,497     $1,840     $3,285         $2,428         $0
 ONE-HALF FEDERAL TAX                 10,404        $24,345,263     $1,832     $2,340        $31,626         $0
 U.S. INTEREST                           273           $925,652        $70     $3,391         $2,429         $0
 RETIREMENT EXEMPTION                    517         $2,551,560       $192     $4,935         $1,060         $0
 STATE TAX REFUND                      1,667           $936,101        $70       $562         $1,130         $0
 STATE INCOME TAX DEDUCTED             3,580         $9,842,521       $741     $2,749        $14,343         $0
 OTHER ADJUSTMENTS                        34           $277,837        $21     $8,172           $919         $0
 UTAH INCOME TAX LIABILITY            11,202        $14,125,695     $1,063     $1,261        $15,376         $0
 WITHHOLDING                          11,541        $10,393,403       $782       $901         $2,404         $0
 CREDIT FOR TAXES TO OTHER STATES        130           $376,355        $28     $2,895         $1,519         $0
 OTHER CREDITS                            50            $17,519         $1       $350            $79         $0
 NET REFUND                            9,236         $2,966,980       $223       $321         $4,226         $0
 DISABLED EXEMPTION                       52                $54         $0         $1             $0         $0
 
  
 TAX LINE                                P10        P25     MEDIAN        P75        P90         P95
 
 ADJUSTED GROSS INCOME                $4,520     $8,935    $15,762    $25,083    $37,600     $48,308
 UTAH TAXABLE INCOME                   $-218     $3,517     $9,650    $17,389    $26,230     $34,397
 EXEMPTIONS                               $1         $1         $1         $2         $3          $4
 RR RETIREMENT                            $0         $0         $0         $0         $0          $0
 NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0
 DEDUCTIONS                           $3,275     $3,275     $3,275     $4,025     $9,142     $12,629
 PERSONAL EXEMPTION $                     $0         $0     $1,875     $1,875     $5,625      $7,500
 ONE-HALF FEDERAL TAX                     $0        $56       $553     $1,206     $2,437      $3,748
 U.S. INTEREST                            $0         $0         $0         $0         $0          $0
 RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0          $0
 STATE TAX REFUND                         $0         $0         $0         $0       $118        $372
 STATE INCOME TAX DEDUCTED                $0         $0         $0       $235     $1,752      $2,506
 OTHER ADJUSTMENTS                        $0         $0         $0         $0         $0          $0
 UTAH INCOME TAX LIABILITY                $0        $73       $478     $1,053     $1,754      $2,351
 WITHHOLDING                              $0       $124       $496     $1,045     $1,725      $2,280
 CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0
 OTHER CREDITS                            $0         $0         $0         $0         $0          $0
 NET REFUND                               $0         $0        $92       $212       $372        $529
 DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0
  GO TO TOC 
         
 1995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=ADJUSTED GROSS INCOME
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695     30,307       $-17,400,748       $-562       $-574        $986
 SINGLE                 $1,695      $3,153     30,949        $74,686,452      $2,413      $2,413      $2,405
 SINGLE                 $3,153      $4,813     30,949       $122,567,793      $3,960      $3,960      $3,945
 SINGLE                 $4,813      $6,851     30,957       $179,588,442      $5,801      $5,801      $5,789
 SINGLE                 $6,851      $9,355     30,949       $249,526,944      $8,063      $8,063      $8,044
 SINGLE                 $9,355     $12,490     30,967       $336,681,855     $10,872     $10,872     $10,845
 SINGLE                $12,490     $16,371     30,946       $443,830,344     $14,342     $14,342     $14,294
 SINGLE                $16,371     $21,938     30,962       $586,286,102     $18,936     $18,936     $18,833
 SINGLE                $21,938     $31,711     30,949       $813,836,396     $26,296     $26,296     $26,055
 SINGLE                $31,711           .     30,955     $1,695,384,428     $54,769     $54,769     $41,286
 HEAD OF HOUSEHOLD           .      $5,792      6,325        $15,826,454      $2,483      $2,502      $3,447
 HEAD OF HOUSEHOLD      $5,792      $9,102      6,371        $48,049,193      $7,542      $7,542      $7,587
 HEAD OF HOUSEHOLD      $9,102     $11,907      6,371        $66,950,964     $10,509     $10,509     $10,496
 HEAD OF HOUSEHOLD     $11,907     $14,562      6,374        $84,374,112     $13,237     $13,237     $13,239
 HEAD OF HOUSEHOLD     $14,562     $17,334      6,368       $101,458,657     $15,933     $15,933     $15,919
 HEAD OF HOUSEHOLD     $17,334     $20,536      6,373       $120,330,672     $18,881     $18,881     $18,857
 HEAD OF HOUSEHOLD     $20,536     $24,614      6,373       $143,209,772     $22,471     $22,471     $22,433
 HEAD OF HOUSEHOLD     $24,614     $30,623      6,369       $174,730,607     $27,435     $27,435     $27,356
 HEAD OF HOUSEHOLD     $30,623     $39,816      6,372       $221,923,981     $34,828     $34,828     $34,680
 HEAD OF HOUSEHOLD     $39,816           .      6,370       $447,391,861     $70,234     $70,234     $48,890
 MARRIED JOINT               .     $14,963     36,588       $185,106,520      $5,037      $5,059     $10,510
 MARRIED JOINT         $14,963     $21,993     36,753       $682,655,525     $18,574     $18,574     $18,636
 MARRIED JOINT         $21,993     $28,554     36,746       $929,278,110     $25,289     $25,289     $25,297
 MARRIED JOINT         $28,554     $34,949     36,753     $1,167,697,539     $31,771     $31,771     $31,792
 MARRIED JOINT         $34,949     $41,222     36,748     $1,399,301,631     $38,078     $38,078     $38,077
 MARRIED JOINT         $41,222     $47,941     36,749     $1,636,554,871     $44,533     $44,533     $44,504
 MARRIED JOINT         $47,941     $55,675     36,751     $1,899,596,909     $51,688     $51,688     $51,610
 MARRIED JOINT         $55,675     $65,851     36,751     $2,220,593,184     $60,423     $60,423     $60,252
 MARRIED JOINT         $65,851     $84,962     36,749     $2,718,065,619     $73,963     $73,963     $73,267
 MARRIED JOINT         $84,962           .     36,750     $6,643,680,617    $180,780    $180,780    $113,097
 MARRIED SEPARATE            .      $4,520      1,278        $-6,408,048     $-4,822     $-5,014      $2,529
 MARRIED SEPARATE       $4,520      $7,594      1,329         $8,134,101      $6,120      $6,120      $6,153
 MARRIED SEPARATE       $7,594     $10,246      1,329        $11,866,394      $8,929      $8,929      $8,935
 MARRIED SEPARATE      $10,246     $12,982      1,329        $15,430,029     $11,610     $11,610     $11,609
 MARRIED SEPARATE      $12,982     $15,762      1,327        $19,050,918     $14,356     $14,356     $14,309
 MARRIED SEPARATE      $15,762     $18,716      1,329        $22,917,305     $17,244     $17,244     $17,240
 MARRIED SEPARATE      $18,716     $22,579      1,330        $27,423,521     $20,619     $20,619     $20,608
 MARRIED SEPARATE      $22,579     $28,057      1,327        $33,413,489     $25,180     $25,180     $25,085
 MARRIED SEPARATE      $28,057     $37,600      1,329        $42,876,979     $32,263     $32,263     $31,994
 MARRIED SEPARATE      $37,600           .      1,328       $151,984,075    $114,446    $114,446     $48,328
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=UTAH TAXABLE INCOME
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695     20,644       $-79,890,865     $-2,579     $-3,870          $0
 SINGLE                 $1,695      $3,153     17,992       $-15,340,905       $-496       $-853          $0
 SINGLE                 $3,153      $4,813     25,430       $-82,464,210     $-2,665     $-3,243         $50
 SINGLE                 $4,813      $6,851     30,800       $-15,205,214       $-491       $-494      $1,556
 SINGLE                 $6,851      $9,355     30,937        $73,030,092      $2,360      $2,361      $3,390
 SINGLE                 $9,355     $12,490     30,963       $142,617,722      $4,605      $4,606      $5,830
 SINGLE                $12,490     $16,371     30,944       $236,603,449      $7,646      $7,646      $8,907
 SINGLE                $16,371     $21,938     30,961       $363,839,219     $11,751     $11,752     $12,795
 SINGLE                $21,938     $31,711     30,948       $561,180,047     $18,132     $18,133     $18,658
 SINGLE                $31,711           .     30,955     $1,248,963,285     $40,348     $40,348     $30,521
 HEAD OF HOUSEHOLD           .      $5,792      6,278       $-35,500,086     $-5,570     $-5,655     $-4,267
 HEAD OF HOUSEHOLD      $5,792      $9,102      6,297       $-64,052,057    $-10,054    $-10,172       $-665
 HEAD OF HOUSEHOLD      $9,102     $11,907      6,333        $10,190,452      $1,600      $1,609      $1,835
 HEAD OF HOUSEHOLD     $11,907     $14,562      6,365        $26,417,373      $4,145      $4,150      $4,345
 HEAD OF HOUSEHOLD     $14,562     $17,334      6,366        $42,580,190      $6,687      $6,689      $6,923
 HEAD OF HOUSEHOLD     $17,334     $20,536      6,373        $57,384,215      $9,004      $9,004      $9,297
 HEAD OF HOUSEHOLD     $20,536     $24,614      6,373        $76,788,997     $12,049     $12,049     $12,361
 HEAD OF HOUSEHOLD     $24,614     $30,623      6,369       $102,444,773     $16,085     $16,085     $16,573
 HEAD OF HOUSEHOLD     $30,623     $39,816      6,372       $140,313,798     $22,020     $22,020     $22,513
 HEAD OF HOUSEHOLD     $39,816           .      6,370       $316,097,175     $49,623     $49,623     $34,316
 MARRIED JOINT               .     $14,963     36,522      $-448,930,455    $-12,215    $-12,292     $-3,896
 MARRIED JOINT         $14,963     $21,993     36,741      $-216,205,821     $-5,883     $-5,885      $4,422
 MARRIED JOINT         $21,993     $28,554     36,744       $349,665,124      $9,516      $9,516     $10,598
 MARRIED JOINT         $28,554     $34,949     36,752       $565,434,049     $15,385     $15,385     $16,100
 MARRIED JOINT         $34,949     $41,222     36,746       $763,988,600     $20,790     $20,791     $21,329
 MARRIED JOINT         $41,222     $47,941     36,748       $966,147,131     $26,290     $26,291     $26,862
 MARRIED JOINT         $47,941     $55,675     36,749     $1,172,604,579     $31,907     $31,908     $32,835
 MARRIED JOINT         $55,675     $65,851     36,751     $1,441,719,101     $39,229     $39,229     $40,207
 MARRIED JOINT         $65,851     $84,962     36,749     $1,826,877,452     $49,712     $49,712     $50,194
 MARRIED JOINT         $84,962           .     36,749     $4,804,231,669    $130,727    $130,731     $80,070
 MARRIED SEPARATE            .      $4,520      1,200       $-12,244,042     $-9,213    $-10,203       $-931
 MARRIED SEPARATE       $4,520      $7,594      1,317         $1,617,963      $1,217      $1,229      $2,011
 MARRIED SEPARATE       $7,594     $10,246      1,327         $5,038,799      $3,791      $3,797      $4,686
 MARRIED SEPARATE      $10,246     $12,982      1,329         $8,043,885      $6,053      $6,053      $7,023
 MARRIED SEPARATE      $12,982     $15,762      1,327        $11,284,932      $8,504      $8,504      $9,633
 MARRIED SEPARATE      $15,762     $18,716      1,329        $14,382,481     $10,822     $10,822     $12,011
 MARRIED SEPARATE      $18,716     $22,579      1,330        $17,955,785     $13,501     $13,501     $14,744
 MARRIED SEPARATE      $22,579     $28,057      1,327        $22,541,859     $16,987     $16,987     $18,082
 MARRIED SEPARATE      $28,057     $37,600      1,329        $28,740,726     $21,626     $21,626     $22,267
 MARRIED SEPARATE      $37,600           .      1,328       $112,846,794     $84,975     $84,975     $34,399
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=EXEMPTIONS
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695      7,514             $8,021          $0          $1          $0
 SINGLE                 $1,695      $3,153      7,824             $8,159          $0          $1          $0
 SINGLE                 $3,153      $4,813     10,424            $10,781          $0          $1          $0
 SINGLE                 $4,813      $6,851     15,425            $15,895          $1          $1          $0
 SINGLE                 $6,851      $9,355     21,396            $22,086          $1          $1          $1
 SINGLE                 $9,355     $12,490     25,764            $26,741          $1          $1          $1
 SINGLE                $12,490     $16,371     28,223            $29,308          $1          $1          $1
 SINGLE                $16,371     $21,938     29,572            $30,806          $1          $1          $1
 SINGLE                $21,938     $31,711     30,192            $32,070          $1          $1          $1
 SINGLE                $31,711           .     30,534            $33,572          $1          $1          $1
 HEAD OF HOUSEHOLD           .      $5,792      6,315            $15,540          $2          $2          $2
 HEAD OF HOUSEHOLD      $5,792      $9,102      6,361            $15,495          $2          $2          $2
 HEAD OF HOUSEHOLD      $9,102     $11,907      6,365            $15,459          $2          $2          $2
 HEAD OF HOUSEHOLD     $11,907     $14,562      6,374            $15,880          $2          $2          $2
 HEAD OF HOUSEHOLD     $14,562     $17,334      6,367            $16,093          $3          $3          $2
 HEAD OF HOUSEHOLD     $17,334     $20,536      6,368            $15,978          $3          $3          $2
 HEAD OF HOUSEHOLD     $20,536     $24,614      6,372            $16,062          $3          $3          $2
 HEAD OF HOUSEHOLD     $24,614     $30,623      6,368            $15,906          $2          $2          $2
 HEAD OF HOUSEHOLD     $30,623     $39,816      6,370            $15,672          $2          $2          $2
 HEAD OF HOUSEHOLD     $39,816           .      6,368            $15,669          $2          $2          $2
 MARRIED JOINT               .     $14,963     36,535           $109,667          $3          $3          $2
 MARRIED JOINT         $14,963     $21,993     36,672           $115,117          $3          $3          $3
 MARRIED JOINT         $21,993     $28,554     36,691           $124,148          $3          $3          $3
 MARRIED JOINT         $28,554     $34,949     36,710           $132,400          $4          $4          $3
 MARRIED JOINT         $34,949     $41,222     36,718           $138,468          $4          $4          $4
 MARRIED JOINT         $41,222     $47,941     36,731           $141,989          $4          $4          $4
 MARRIED JOINT         $47,941     $55,675     36,742           $143,136          $4          $4          $4
 MARRIED JOINT         $55,675     $65,851     36,747           $142,114          $4          $4          $4
 MARRIED JOINT         $65,851     $84,962     36,746           $141,018          $4          $4          $4
 MARRIED JOINT         $84,962           .     36,733           $144,574          $4          $4          $4
 MARRIED SEPARATE            .      $4,520      1,028             $1,436          $1          $1          $1
 MARRIED SEPARATE       $4,520      $7,594      1,146             $1,761          $1          $2          $1
 MARRIED SEPARATE       $7,594     $10,246      1,230             $2,054          $2          $2          $1
 MARRIED SEPARATE      $10,246     $12,982      1,274             $2,235          $2          $2          $1
 MARRIED SEPARATE      $12,982     $15,762      1,294             $2,258          $2          $2          $1
 MARRIED SEPARATE      $15,762     $18,716      1,304             $2,221          $2          $2          $1
 MARRIED SEPARATE      $18,716     $22,579      1,315             $2,326          $2          $2          $1
 MARRIED SEPARATE      $22,579     $28,057      1,323             $2,340          $2          $2          $1
 MARRIED SEPARATE      $28,057     $37,600      1,325             $2,433          $2          $2          $1
 MARRIED SEPARATE      $37,600           .      1,326             $2,339          $2          $2          $1
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=ADOPTION EXPENSE
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695          0                 $0          $0           .          $0
 SINGLE                 $1,695      $3,153          0                 $0          $0           .          $0
 SINGLE                 $3,153      $4,813          0                 $0          $0           .          $0
 SINGLE                 $4,813      $6,851          0                 $0          $0           .          $0
 SINGLE                 $6,851      $9,355          0                 $0          $0           .          $0
 SINGLE                 $9,355     $12,490          0                 $0          $0           .          $0
 SINGLE                $12,490     $16,371          0                 $0          $0           .          $0
 SINGLE                $16,371     $21,938          0                 $0          $0           .          $0
 SINGLE                $21,938     $31,711          0                 $0          $0           .          $0
 SINGLE                $31,711           .          1               $500          $0        $500          $0
 HEAD OF HOUSEHOLD           .      $5,792          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562          1               $500          $0        $500          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334          1               $350          $0        $350          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614          1               $500          $0        $500          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623          3             $1,218          $0        $406          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816         10             $4,897          $1        $490          $0
 HEAD OF HOUSEHOLD     $39,816           .          7             $3,197          $1        $457          $0
 MARRIED JOINT               .     $14,963         10             $7,473          $0        $747          $0
 MARRIED JOINT         $14,963     $21,993         25            $32,276          $1      $1,291          $0
 MARRIED JOINT         $21,993     $28,554         41            $34,001          $1        $829          $0
 MARRIED JOINT         $28,554     $34,949         50            $62,734          $2      $1,255          $0
 MARRIED JOINT         $34,949     $41,222         64            $52,421          $1        $819          $0
 MARRIED JOINT         $41,222     $47,941         85            $87,038          $2      $1,024          $0
 MARRIED JOINT         $47,941     $55,675         80           $123,173          $3      $1,540          $0
 MARRIED JOINT         $55,675     $65,851         80            $72,073          $2        $901          $0
 MARRIED JOINT         $65,851     $84,962         79            $69,357          $2        $878          $0
 MARRIED JOINT         $84,962           .         82            $82,889          $2      $1,011          $0
 MARRIED SEPARATE            .      $4,520          0                 $0          $0           .          $0
 MARRIED SEPARATE       $4,520      $7,594          0                 $0          $0           .          $0
 MARRIED SEPARATE       $7,594     $10,246          0                 $0          $0           .          $0
 MARRIED SEPARATE      $10,246     $12,982          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,982     $15,762          0                 $0          $0           .          $0
 MARRIED SEPARATE      $15,762     $18,716          0                 $0          $0           .          $0
 MARRIED SEPARATE      $18,716     $22,579          2               $577          $0        $289          $0
 MARRIED SEPARATE      $22,579     $28,057          2               $960          $1        $480          $0
 MARRIED SEPARATE      $28,057     $37,600          1               $500          $0        $500          $0
 MARRIED SEPARATE      $37,600           .          3             $1,500          $1        $500          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=RR RETIREMENT
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695          4            $11,382          $0      $2,846          $0
 SINGLE                 $1,695      $3,153          5            $26,600          $1      $5,320          $0
 SINGLE                 $3,153      $4,813          6            $20,228          $1      $3,371          $0
 SINGLE                 $4,813      $6,851         10            $31,297          $1      $3,130          $0
 SINGLE                 $6,851      $9,355         39           $161,845          $5      $4,150          $0
 SINGLE                 $9,355     $12,490         45           $255,505          $8      $5,678          $0
 SINGLE                $12,490     $16,371         61           $280,932          $9      $4,605          $0
 SINGLE                $16,371     $21,938         62           $402,645         $13      $6,494          $0
 SINGLE                $21,938     $31,711         68           $422,793         $14      $6,218          $0
 SINGLE                $31,711           .         65           $604,859         $20      $9,306          $0
 HEAD OF HOUSEHOLD           .      $5,792          4            $32,270          $5      $8,068          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102          1             $7,908          $1      $7,908          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907          3            $14,889          $2      $4,963          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562          4            $21,176          $3      $5,294          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334          7            $63,621         $10      $9,089          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536          1             $4,711          $1      $4,711          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614          4            $45,105          $7     $11,276          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623          4            $54,864          $9     $13,716          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816          4            $54,421          $9     $13,605          $0
 HEAD OF HOUSEHOLD     $39,816           .          7            $61,837         $10      $8,834          $0
 MARRIED JOINT               .     $14,963         92           $841,529         $23      $9,147          $0
 MARRIED JOINT         $14,963     $21,993        162         $1,825,153         $50     $11,266          $0
 MARRIED JOINT         $21,993     $28,554        140         $1,451,757         $40     $10,370          $0
 MARRIED JOINT         $28,554     $34,949        128         $1,512,384         $41     $11,816          $0
 MARRIED JOINT         $34,949     $41,222         92         $1,314,126         $36     $14,284          $0
 MARRIED JOINT         $41,222     $47,941         79         $1,061,380         $29     $13,435          $0
 MARRIED JOINT         $47,941     $55,675         56         $1,044,870         $28     $18,658          $0
 MARRIED JOINT         $55,675     $65,851         70         $1,187,624         $32     $16,966          $0
 MARRIED JOINT         $65,851     $84,962         65           $940,126         $26     $14,463          $0
 MARRIED JOINT         $84,962           .         50           $716,679         $20     $14,334          $0
 MARRIED SEPARATE            .      $4,520          0                 $0          $0           .          $0
 MARRIED SEPARATE       $4,520      $7,594          1             $6,885          $5      $6,885          $0
 MARRIED SEPARATE       $7,594     $10,246          0                 $0          $0           .          $0
 MARRIED SEPARATE      $10,246     $12,982          1             $7,031          $5      $7,031          $0
 MARRIED SEPARATE      $12,982     $15,762          1            $15,135         $11     $15,135          $0
 MARRIED SEPARATE      $15,762     $18,716          2            $10,335          $8      $5,168          $0
 MARRIED SEPARATE      $18,716     $22,579          1             $8,191          $6      $8,191          $0
 MARRIED SEPARATE      $22,579     $28,057          2            $42,020         $32     $21,010          $0
 MARRIED SEPARATE      $28,057     $37,600          2            $19,964         $15      $9,982          $0
 MARRIED SEPARATE      $37,600           .          1             $9,251          $7      $9,251          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=NATIVE AMERICAN
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695         34            $41,440          $1      $1,219          $0
 SINGLE                 $1,695      $3,153         55           $130,299          $4      $2,369          $0
 SINGLE                 $3,153      $4,813         47           $165,398          $5      $3,519          $0
 SINGLE                 $4,813      $6,851         28           $148,776          $5      $5,313          $0
 SINGLE                 $6,851      $9,355         32           $191,746          $6      $5,992          $0
 SINGLE                 $9,355     $12,490         21           $198,186          $6      $9,437          $0
 SINGLE                $12,490     $16,371         22           $287,835          $9     $13,083          $0
 SINGLE                $16,371     $21,938         17           $316,071         $10     $18,592          $0
 SINGLE                $21,938     $31,711         16           $338,891         $11     $21,181          $0
 SINGLE                $31,711           .          4           $149,427          $5     $37,357          $0
 HEAD OF HOUSEHOLD           .      $5,792         34           $138,105         $22      $4,062          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102         30           $207,387         $33      $6,913          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907         38           $354,329         $56      $9,324          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562         39           $463,922         $73     $11,895          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334         33           $505,418         $79     $15,316          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536         40           $725,023        $114     $18,126          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614         34           $723,445        $114     $21,278          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623         14           $358,891         $56     $25,635          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816         13           $444,425         $70     $34,187          $0
 HEAD OF HOUSEHOLD     $39,816           .         12           $529,539         $83     $44,128          $0
 MARRIED JOINT               .     $14,963         56           $510,187         $14      $9,110          $0
 MARRIED JOINT         $14,963     $21,993         79         $1,171,605         $32     $14,830          $0
 MARRIED JOINT         $21,993     $28,554         73         $1,506,392         $41     $20,636          $0
 MARRIED JOINT         $28,554     $34,949         46         $1,122,325         $31     $24,398          $0
 MARRIED JOINT         $34,949     $41,222         34         $1,084,208         $30     $31,888          $0
 MARRIED JOINT         $41,222     $47,941         52         $1,868,760         $51     $35,938          $0
 MARRIED JOINT         $47,941     $55,675         46         $1,962,152         $53     $42,655          $0
 MARRIED JOINT         $55,675     $65,851         23         $1,023,167         $28     $44,486          $0
 MARRIED JOINT         $65,851     $84,962         19         $1,075,105         $29     $56,584          $0
 MARRIED JOINT         $84,962           .          4           $305,300          $8     $76,325          $0
 MARRIED SEPARATE            .      $4,520          2             $4,626          $3      $2,313          $0
 MARRIED SEPARATE       $4,520      $7,594          2             $9,933          $7      $4,967          $0
 MARRIED SEPARATE       $7,594     $10,246          0                 $0          $0           .          $0
 MARRIED SEPARATE      $10,246     $12,982          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,982     $15,762          0                 $0          $0           .          $0
 MARRIED SEPARATE      $15,762     $18,716          0                 $0          $0           .          $0
 MARRIED SEPARATE      $18,716     $22,579          0                 $0          $0           .          $0
 MARRIED SEPARATE      $22,579     $28,057          2            $35,475         $27     $17,738          $0
 MARRIED SEPARATE      $28,057     $37,600          4           $126,069         $95     $31,517          $0
 MARRIED SEPARATE      $37,600           .          1            $42,569         $32     $42,569          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=DEDUCTIONS
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695     29,940        $51,799,359      $1,672      $1,730      $1,081
 SINGLE                 $1,695      $3,153     30,534        $81,476,168      $2,633      $2,668      $2,524
 SINGLE                 $3,153      $4,813     30,715       $191,858,410      $6,199      $6,246      $3,900
 SINGLE                 $4,813      $6,851     30,798       $170,854,002      $5,519      $5,548      $3,900
 SINGLE                 $6,851      $9,355     30,818       $126,186,005      $4,077      $4,095      $3,900
 SINGLE                 $9,355     $12,490     30,834       $128,875,387      $4,162      $4,180      $3,900
 SINGLE                $12,490     $16,371     30,831       $131,529,980      $4,250      $4,266      $3,900
 SINGLE                $16,371     $21,938     30,889       $136,960,800      $4,424      $4,434      $3,900
 SINGLE                $21,938     $31,711     30,882       $157,355,798      $5,084      $5,095      $3,900
 SINGLE                $31,711           .     30,929       $285,267,235      $9,216      $9,223      $6,949
 HEAD OF HOUSEHOLD           .      $5,792      6,259        $36,237,492      $5,686      $5,790      $5,750
 HEAD OF HOUSEHOLD      $5,792      $9,102      6,348        $94,487,048     $14,831     $14,885      $5,750
 HEAD OF HOUSEHOLD      $9,102     $11,907      6,356        $37,396,980      $5,870      $5,884      $5,750
 HEAD OF HOUSEHOLD     $11,907     $14,562      6,369        $37,854,786      $5,939      $5,944      $5,750
 HEAD OF HOUSEHOLD     $14,562     $17,334      6,357        $37,956,445      $5,960      $5,971      $5,750
 HEAD OF HOUSEHOLD     $17,334     $20,536      6,365        $39,228,586      $6,155      $6,163      $5,750
 HEAD OF HOUSEHOLD     $20,536     $24,614      6,368        $40,857,767      $6,411      $6,416      $5,750
 HEAD OF HOUSEHOLD     $24,614     $30,623      6,364        $44,139,013      $6,930      $6,936      $5,750
 HEAD OF HOUSEHOLD     $30,623     $39,816      6,371        $50,331,530      $7,899      $7,900      $6,420
 HEAD OF HOUSEHOLD     $39,816           .      6,367        $84,273,790     $13,230     $13,236      $9,592
 MARRIED JOINT               .     $14,963     36,466       $357,520,708      $9,728      $9,804      $6,550
 MARRIED JOINT         $14,963     $21,993     36,695       $601,672,410     $16,371     $16,397      $6,550
 MARRIED JOINT         $21,993     $28,554     36,704       $290,266,122      $7,899      $7,908      $6,550
 MARRIED JOINT         $28,554     $34,949     36,715       $311,168,056      $8,466      $8,475      $6,550
 MARRIED JOINT         $34,949     $41,222     36,729       $342,498,650      $9,320      $9,325      $8,050
 MARRIED JOINT         $41,222     $47,941     36,737       $379,425,919     $10,325     $10,328      $9,317
 MARRIED JOINT         $47,941     $55,675     36,737       $422,712,947     $11,502     $11,506     $10,710
 MARRIED JOINT         $55,675     $65,851     36,743       $476,419,474     $12,963     $12,966     $12,214
 MARRIED JOINT         $65,851     $84,962     36,735       $572,472,791     $15,578     $15,584     $14,831
 MARRIED JOINT         $84,962           .     36,744     $1,157,259,887     $31,490     $31,495     $22,615
 MARRIED SEPARATE            .      $4,520      1,224         $4,092,778      $3,080      $3,344      $3,275
 MARRIED SEPARATE       $4,520      $7,594      1,299         $4,489,788      $3,378      $3,456      $3,275
 MARRIED SEPARATE       $7,594     $10,246      1,316         $4,524,979      $3,405      $3,438      $3,275
 MARRIED SEPARATE      $10,246     $12,982      1,315         $4,621,965      $3,478      $3,515      $3,275
 MARRIED SEPARATE      $12,982     $15,762      1,312         $4,819,567      $3,632      $3,673      $3,275
 MARRIED SEPARATE      $15,762     $18,716      1,315         $5,122,575      $3,854      $3,895      $3,275
 MARRIED SEPARATE      $18,716     $22,579      1,317         $5,616,162      $4,223      $4,264      $3,275
 MARRIED SEPARATE      $22,579     $28,057      1,318         $6,610,151      $4,981      $5,015      $3,275
 MARRIED SEPARATE      $28,057     $37,600      1,326         $8,868,440      $6,673      $6,688      $5,819
 MARRIED SEPARATE      $37,600           .      1,323        $24,213,902     $18,233     $18,302      $9,664
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=PERSONAL EXEMPTION $
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695      2,785         $5,472,500        $177      $1,965          $0
 SINGLE                 $1,695      $3,153      2,385         $4,691,313        $152      $1,967          $0
 SINGLE                 $3,153      $4,813      3,616         $7,106,302        $230      $1,965          $0
 SINGLE                 $4,813      $6,851      5,928        $11,542,586        $373      $1,947          $0
 SINGLE                 $6,851      $9,355      9,510        $18,500,663        $598      $1,945          $0
 SINGLE                 $9,355     $12,490     11,397        $22,348,750        $722      $1,961          $0
 SINGLE                $12,490     $16,371     12,495        $24,469,338        $791      $1,958          $0
 SINGLE                $16,371     $21,938     13,960        $27,573,901        $891      $1,975          $0
 SINGLE                $21,938     $31,711     17,862        $35,923,125      $1,161      $2,011      $1,875
 SINGLE                $31,711           .     26,014        $53,273,506      $1,721      $2,048      $1,875
 HEAD OF HOUSEHOLD           .      $5,792      3,067        $14,263,125      $2,238      $4,651          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102      3,506        $15,981,500      $2,508      $4,558      $1,875
 HEAD OF HOUSEHOLD      $9,102     $11,907      3,586        $16,288,125      $2,557      $4,542      $1,875
 HEAD OF HOUSEHOLD     $11,907     $14,562      3,631        $16,742,063      $2,627      $4,611      $3,750
 HEAD OF HOUSEHOLD     $14,562     $17,334      3,617        $17,072,163      $2,681      $4,720      $3,750
 HEAD OF HOUSEHOLD     $17,334     $20,536      3,949        $18,532,500      $2,908      $4,693      $3,750
 HEAD OF HOUSEHOLD     $20,536     $24,614      4,069        $19,209,374      $3,014      $4,721      $3,750
 HEAD OF HOUSEHOLD     $24,614     $30,623      4,450        $20,988,750      $3,295      $4,717      $3,750
 HEAD OF HOUSEHOLD     $30,623     $39,816      5,073        $23,683,125      $3,717      $4,668      $3,750
 HEAD OF HOUSEHOLD     $39,816           .      5,916        $27,221,778      $4,273      $4,601      $3,750
 MARRIED JOINT               .     $14,963     25,386       $141,875,936      $3,860      $5,589      $3,750
 MARRIED JOINT         $14,963     $21,993     26,333       $153,747,599      $4,183      $5,839      $3,750
 MARRIED JOINT         $21,993     $28,554     27,069       $174,475,155      $4,748      $6,446      $3,750
 MARRIED JOINT         $28,554     $34,949     28,878       $201,228,750      $5,475      $6,968      $5,625
 MARRIED JOINT         $34,949     $41,222     31,037       $225,448,152      $6,135      $7,264      $5,625
 MARRIED JOINT         $41,222     $47,941     32,879       $243,318,652      $6,621      $7,400      $5,625
 MARRIED JOINT         $47,941     $55,675     36,180       $266,366,292      $7,248      $7,362      $7,500
 MARRIED JOINT         $55,675     $65,851     36,738       $267,661,950      $7,283      $7,286      $7,500
 MARRIED JOINT         $65,851     $84,962     36,748       $265,546,050      $7,226      $7,226      $7,500
 MARRIED JOINT         $84,962           .     33,812       $235,325,495      $6,403      $6,960      $5,625
 MARRIED SEPARATE            .      $4,520        520         $1,365,150      $1,027      $2,625          $0
 MARRIED SEPARATE       $4,520      $7,594        511         $1,515,049      $1,140      $2,965          $0
 MARRIED SEPARATE       $7,594     $10,246        541         $1,784,765      $1,343      $3,299          $0
 MARRIED SEPARATE      $10,246     $12,982        594         $2,072,684      $1,560      $3,489          $0
 MARRIED SEPARATE      $12,982     $15,762        612         $2,024,900      $1,526      $3,309          $0
 MARRIED SEPARATE      $15,762     $18,716        673         $2,227,000      $1,676      $3,309      $1,875
 MARRIED SEPARATE      $18,716     $22,579        748         $2,580,000      $1,940      $3,449      $1,875
 MARRIED SEPARATE      $22,579     $28,057        900         $3,045,588      $2,295      $3,384      $1,875
 MARRIED SEPARATE      $28,057     $37,600      1,140         $3,933,750      $2,960      $3,451      $1,875
 MARRIED SEPARATE      $37,600           .      1,202         $3,897,611      $2,935      $3,243      $1,875
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=ONE-HALF FEDERAL TAX
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695      7,862           $238,546          $8         $30          $0
 SINGLE                 $1,695      $3,153      9,312           $551,077         $18         $59          $0
 SINGLE                 $3,153      $4,813     14,880         $1,001,825         $32         $67          $0
 SINGLE                 $4,813      $6,851     18,868         $2,895,019         $94        $153         $69
 SINGLE                 $6,851      $9,355     28,539         $5,644,970        $182        $198        $153
 SINGLE                 $9,355     $12,490     29,786        $10,970,407        $354        $368        $342
 SINGLE                $12,490     $16,371     30,279        $18,498,577        $598        $611        $587
 SINGLE                $16,371     $21,938     30,479        $28,353,554        $916        $930        $910
 SINGLE                $21,938     $31,711     30,490        $43,512,395      $1,406      $1,427      $1,393
 SINGLE                $31,711           .     30,574       $146,800,399      $4,742      $4,801      $2,861
 HEAD OF HOUSEHOLD           .      $5,792        203            $73,473         $12        $362          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102        421           $305,573         $48        $726          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907      1,864           $416,874         $65        $224          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562      4,138           $838,630        $132        $203         $89
 HEAD OF HOUSEHOLD     $14,562     $17,334      5,412         $1,746,522        $274        $323        $272
 HEAD OF HOUSEHOLD     $17,334     $20,536      5,892         $2,986,879        $469        $507        $497
 HEAD OF HOUSEHOLD     $20,536     $24,614      6,129         $4,528,569        $711        $739        $745
 HEAD OF HOUSEHOLD     $24,614     $30,623      6,239         $6,684,350      $1,050      $1,071      $1,090
 HEAD OF HOUSEHOLD     $30,623     $39,816      6,281         $9,846,627      $1,545      $1,568      $1,573
 HEAD OF HOUSEHOLD     $39,816           .      6,291        $33,538,517      $5,265      $5,331      $2,698
 MARRIED JOINT               .     $14,963      7,408         $2,125,492         $58        $287          $0
 MARRIED JOINT         $14,963     $21,993     28,854        $11,374,920        $309        $394        $287
 MARRIED JOINT         $21,993     $28,554     34,026        $25,687,919        $699        $755        $741
 MARRIED JOINT         $28,554     $34,949     35,502        $39,373,264      $1,071      $1,109      $1,139
 MARRIED JOINT         $34,949     $41,222     35,989        $53,004,002      $1,442      $1,473      $1,509
 MARRIED JOINT         $41,222     $47,941     36,184        $67,075,237      $1,825      $1,854      $1,888
 MARRIED JOINT         $47,941     $55,675     36,260        $83,439,961      $2,270      $2,301      $2,335
 MARRIED JOINT         $55,675     $65,851     36,334       $109,105,059      $2,969      $3,003      $2,886
 MARRIED JOINT         $65,851     $84,962     36,391       $158,874,717      $4,323      $4,366      $4,350
 MARRIED JOINT         $84,962           .     36,593       $704,513,012     $19,170     $19,253      $8,984
 MARRIED SEPARATE            .      $4,520        235           $134,760        $101        $573          $0
 MARRIED SEPARATE       $4,520      $7,594        626            $97,875         $74        $156          $0
 MARRIED SEPARATE       $7,594     $10,246        966           $241,098        $181        $250        $180
 MARRIED SEPARATE      $10,246     $12,982      1,031           $408,133        $307        $396        $362
 MARRIED SEPARATE      $12,982     $15,762      1,146           $638,263        $481        $557        $561
 MARRIED SEPARATE      $15,762     $18,716      1,228           $894,670        $673        $729        $760
 MARRIED SEPARATE      $18,716     $22,579      1,268         $1,176,122        $884        $928        $992
 MARRIED SEPARATE      $22,579     $28,057      1,289         $1,573,064      $1,185      $1,220      $1,270
 MARRIED SEPARATE      $28,057     $37,600      1,303         $2,338,330      $1,759      $1,795      $1,739
 MARRIED SEPARATE      $37,600           .      1,312        $16,842,949     $12,683     $12,838      $3,675
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=U.S. INTEREST
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695        550           $319,838         $10        $582          $0
 SINGLE                 $1,695      $3,153        455           $234,721          $8        $516          $0
 SINGLE                 $3,153      $4,813        396           $235,730          $8        $595          $0
 SINGLE                 $4,813      $6,851        426           $438,744         $14      $1,030          $0
 SINGLE                 $6,851      $9,355        462           $649,708         $21      $1,406          $0
 SINGLE                 $9,355     $12,490        531           $853,624         $28      $1,608          $0
 SINGLE                $12,490     $16,371        696         $1,404,298         $45      $2,018          $0
 SINGLE                $16,371     $21,938        816         $1,809,447         $58      $2,217          $0
 SINGLE                $21,938     $31,711      1,122         $2,737,111         $88      $2,439          $0
 SINGLE                $31,711           .      2,866        $14,509,776        $469      $5,063          $0
 HEAD OF HOUSEHOLD           .      $5,792         16            $25,341          $4      $1,584          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102         29            $24,919          $4        $859          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907         41            $47,583          $7      $1,161          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562         52            $70,512         $11      $1,356          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334         45            $25,825          $4        $574          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536         64            $99,348         $16      $1,552          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614         93           $126,268         $20      $1,358          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623        108           $153,293         $24      $1,419          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816        190           $264,144         $41      $1,390          $0
 HEAD OF HOUSEHOLD     $39,816           .        374         $1,164,519        $183      $3,114          $0
 MARRIED JOINT               .     $14,963        674         $5,023,010        $137      $7,453          $0
 MARRIED JOINT         $14,963     $21,993        933         $2,752,855         $75      $2,951          $0
 MARRIED JOINT         $21,993     $28,554      1,008         $1,849,590         $50      $1,835          $0
 MARRIED JOINT         $28,554     $34,949      1,038         $1,834,030         $50      $1,767          $0
 MARRIED JOINT         $34,949     $41,222      1,093         $1,817,560         $49      $1,663          $0
 MARRIED JOINT         $41,222     $47,941      1,248         $1,974,726         $54      $1,582          $0
 MARRIED JOINT         $47,941     $55,675      1,641         $2,067,472         $56      $1,260          $0
 MARRIED JOINT         $55,675     $65,851      1,969         $3,249,058         $88      $1,650          $0
 MARRIED JOINT         $65,851     $84,962      2,601         $4,794,922        $130      $1,843          $0
 MARRIED JOINT         $84,962           .      4,409        $22,292,243        $607      $5,056          $0
 MARRIED SEPARATE            .      $4,520          9             $3,422          $3        $380          $0
 MARRIED SEPARATE       $4,520      $7,594         12             $2,479          $2        $207          $0
 MARRIED SEPARATE       $7,594     $10,246          9             $3,109          $2        $345          $0
 MARRIED SEPARATE      $10,246     $12,982          8             $7,945          $6        $993          $0
 MARRIED SEPARATE      $12,982     $15,762         11            $12,632         $10      $1,148          $0
 MARRIED SEPARATE      $15,762     $18,716         20            $29,592         $22      $1,480          $0
 MARRIED SEPARATE      $18,716     $22,579         12            $40,016         $30      $3,335          $0
 MARRIED SEPARATE      $22,579     $28,057         25            $19,918         $15        $797          $0
 MARRIED SEPARATE      $28,057     $37,600         35            $37,895         $29      $1,083          $0
 MARRIED SEPARATE      $37,600           .        132           $768,644        $579      $5,823          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=RETIREMENT EXEMPTION
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695        649         $4,457,567        $144      $6,868          $0
 SINGLE                 $1,695      $3,153        441         $3,028,428         $98      $6,867          $0
 SINGLE                 $3,153      $4,813        707         $4,704,839        $152      $6,655          $0
 SINGLE                 $4,813      $6,851      1,318         $8,938,301        $289      $6,782          $0
 SINGLE                 $6,851      $9,355      3,644        $25,455,773        $823      $6,986          $0
 SINGLE                 $9,355     $12,490      4,429        $30,812,692        $995      $6,957          $0
 SINGLE                $12,490     $16,371      4,552        $31,548,023      $1,019      $6,931          $0
 SINGLE                $16,371     $21,938      4,374        $29,493,312        $953      $6,743          $0
 SINGLE                $21,938     $31,711      4,092        $22,374,919        $723      $5,468          $0
 SINGLE                $31,711           .      1,317         $2,691,894         $87      $2,044          $0
 HEAD OF HOUSEHOLD           .      $5,792        100           $558,780         $88      $5,588          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102        199         $1,116,631        $175      $5,611          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907        368         $2,227,703        $350      $6,054          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562        353         $2,039,705        $320      $5,778          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334        291         $1,614,983        $254      $5,550          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536        322         $1,742,733        $273      $5,412          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614        345         $1,767,458        $277      $5,123          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623        391         $1,853,466        $291      $4,740          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816        353         $1,362,626        $214      $3,860          $0
 HEAD OF HOUSEHOLD     $39,816           .        111           $184,840         $29      $1,665          $0
 MARRIED JOINT               .     $14,963     10,662       $128,344,615      $3,492     $12,038          $0
 MARRIED JOINT         $14,963     $21,993     11,030       $129,081,069      $3,512     $11,703          $0
 MARRIED JOINT         $21,993     $28,554      8,486        $90,589,519      $2,465     $10,675          $0
 MARRIED JOINT         $28,554     $34,949      6,406        $60,304,928      $1,641      $9,414          $0
 MARRIED JOINT         $34,949     $41,222      5,308        $36,903,546      $1,004      $6,952          $0
 MARRIED JOINT         $41,222     $47,941      2,837        $17,276,101        $470      $6,090          $0
 MARRIED JOINT         $47,941     $55,675      1,892         $8,274,230        $225      $4,373          $0
 MARRIED JOINT         $55,675     $65,851      1,013         $1,582,730         $43      $1,562          $0
 MARRIED JOINT         $65,851     $84,962          0                 $0          $0           .          $0
 MARRIED JOINT         $84,962           .          0                 $0          $0           .          $0
 MARRIED SEPARATE            .      $4,520         49           $275,711        $207      $5,627          $0
 MARRIED SEPARATE       $4,520      $7,594         65           $421,321        $317      $6,482          $0
 MARRIED SEPARATE       $7,594     $10,246         56           $324,624        $244      $5,797          $0
 MARRIED SEPARATE      $10,246     $12,982         49           $305,476        $230      $6,234          $0
 MARRIED SEPARATE      $12,982     $15,762         59           $331,300        $250      $5,615          $0
 MARRIED SEPARATE      $15,762     $18,716         73           $397,190        $299      $5,441          $0
 MARRIED SEPARATE      $18,716     $22,579         73           $303,037        $228      $4,151          $0
 MARRIED SEPARATE      $22,579     $28,057         68           $169,828        $128      $2,497          $0
 MARRIED SEPARATE      $28,057     $37,600         25            $23,074         $17        $923          $0
 MARRIED SEPARATE      $37,600           .          0                 $0          $0           .          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=STATE TAX REFUND
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695        155            $92,655          $3        $598          $0
 SINGLE                 $1,695      $3,153         91            $27,702          $1        $304          $0
 SINGLE                 $3,153      $4,813        124            $36,980          $1        $298          $0
 SINGLE                 $4,813      $6,851        217            $60,874          $2        $281          $0
 SINGLE                 $6,851      $9,355        315           $104,347          $3        $331          $0
 SINGLE                 $9,355     $12,490        495           $172,372          $6        $348          $0
 SINGLE                $12,490     $16,371        823           $311,830         $10        $379          $0
 SINGLE                $16,371     $21,938      1,748           $584,459         $19        $334          $0
 SINGLE                $21,938     $31,711      4,796         $1,532,293         $50        $319          $0
 SINGLE                $31,711           .     11,759         $5,867,293        $190        $499          $0
 HEAD OF HOUSEHOLD           .      $5,792         70            $49,782          $8        $711          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102         91            $32,586          $5        $358          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907        119            $42,126          $7        $354          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562        176            $54,815          $9        $311          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334        283           $105,554         $17        $373          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536        505           $178,367         $28        $353          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614        809           $324,338         $51        $401          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623      1,457           $601,554         $94        $413          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816      2,342         $1,009,097        $158        $431          $0
 HEAD OF HOUSEHOLD     $39,816           .      3,084         $1,988,218        $312        $645          $0
 MARRIED JOINT               .     $14,963      1,956         $1,304,291         $35        $667          $0
 MARRIED JOINT         $14,963     $21,993      2,982         $1,356,997         $37        $455          $0
 MARRIED JOINT         $21,993     $28,554      5,274         $2,496,817         $68        $473          $0
 MARRIED JOINT         $28,554     $34,949      9,059         $4,273,515        $116        $472          $0
 MARRIED JOINT         $34,949     $41,222     13,002         $5,998,705        $163        $461          $0
 MARRIED JOINT         $41,222     $47,941     16,249         $7,307,807        $199        $450          $0
 MARRIED JOINT         $47,941     $55,675     18,737         $8,519,520        $232        $455         $25
 MARRIED JOINT         $55,675     $65,851     20,833         $9,597,348        $261        $461        $114
 MARRIED JOINT         $65,851     $84,962     22,762        $12,291,851        $334        $540        $205
 MARRIED JOINT         $84,962           .     20,943        $27,177,387        $740      $1,298        $175
 MARRIED SEPARATE            .      $4,520         42            $38,404         $29        $914          $0
 MARRIED SEPARATE       $4,520      $7,594         25             $6,152          $5        $246          $0
 MARRIED SEPARATE       $7,594     $10,246         42            $11,062          $8        $263          $0
 MARRIED SEPARATE      $10,246     $12,982         35            $11,777          $9        $336          $0
 MARRIED SEPARATE      $12,982     $15,762         52            $12,811         $10        $246          $0
 MARRIED SEPARATE      $15,762     $18,716         81            $22,991         $17        $284          $0
 MARRIED SEPARATE      $18,716     $22,579        141            $51,327         $39        $364          $0
 MARRIED SEPARATE      $22,579     $28,057        228            $82,877         $62        $363          $0
 MARRIED SEPARATE      $28,057     $37,600        435           $148,807        $112        $342          $0
 MARRIED SEPARATE      $37,600           .        586           $549,893        $414        $938          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=STATE INCOME TAX DEDUCTED
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695        169           $272,074          $9      $1,610          $0
 SINGLE                 $1,695      $3,153        104           $140,064          $5      $1,347          $0
 SINGLE                 $3,153      $4,813        104            $40,465          $1        $389          $0
 SINGLE                 $4,813      $6,851        206           $101,033          $3        $490          $0
 SINGLE                 $6,851      $9,355        419           $217,674          $7        $520          $0
 SINGLE                 $9,355     $12,490        799           $421,189         $14        $527          $0
 SINGLE                $12,490     $16,371      1,442           $963,828         $31        $668          $0
 SINGLE                $16,371     $21,938      3,250         $2,917,279         $94        $898          $0
 SINGLE                $21,938     $31,711      8,436        $11,391,534        $368      $1,350          $0
 SINGLE                $31,711           .     19,467        $61,810,335      $1,997      $3,175      $1,846
 HEAD OF HOUSEHOLD           .      $5,792         73            $48,410          $8        $663          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102         85            $29,540          $5        $348          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907        148            $53,254          $8        $360          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562        259           $120,490         $19        $465          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334        421           $212,526         $33        $505          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536        787           $526,578         $83        $669          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614      1,275         $1,170,214        $184        $918          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623      2,083         $2,539,227        $399      $1,219          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816      3,235         $5,389,856        $846      $1,666        $335
 HEAD OF HOUSEHOLD     $39,816           .      4,584        $17,339,150      $2,722      $3,783      $2,236
 MARRIED JOINT               .     $14,963      2,287         $2,955,271         $80      $1,292          $0
 MARRIED JOINT         $14,963     $21,993      4,281         $3,562,561         $97        $832          $0
 MARRIED JOINT         $21,993     $28,554      8,675         $8,339,855        $227        $961          $0
 MARRIED JOINT         $28,554     $34,949     14,367        $18,217,791        $496      $1,268          $0
 MARRIED JOINT         $34,949     $41,222     19,959        $32,031,629        $872      $1,605        $841
 MARRIED JOINT         $41,222     $47,941     24,459        $48,695,220      $1,325      $1,991      $1,677
 MARRIED JOINT         $47,941     $55,675     27,969        $66,996,568      $1,823      $2,395      $2,224
 MARRIED JOINT         $55,675     $65,851     30,940        $90,358,571      $2,459      $2,920      $2,824
 MARRIED JOINT         $65,851     $84,962     33,347       $123,997,725      $3,374      $3,718      $3,648
 MARRIED JOINT         $84,962           .     35,137       $305,786,147      $8,321      $8,703      $5,709
 MARRIED SEPARATE            .      $4,520         84            $54,768         $41        $652          $0
 MARRIED SEPARATE       $4,520      $7,594         78            $22,790         $17        $292          $0
 MARRIED SEPARATE       $7,594     $10,246        103            $36,868         $28        $358          $0
 MARRIED SEPARATE      $10,246     $12,982        100            $42,039         $32        $420          $0
 MARRIED SEPARATE      $12,982     $15,762        157            $93,978         $71        $599          $0
 MARRIED SEPARATE      $15,762     $18,716        236           $175,986        $132        $746          $0
 MARRIED SEPARATE      $18,716     $22,579        331           $309,548        $233        $935          $0
 MARRIED SEPARATE      $22,579     $28,057        533           $705,979        $532      $1,325          $0
 MARRIED SEPARATE      $28,057     $37,600        842         $1,355,418      $1,020      $1,610      $1,309
 MARRIED SEPARATE      $37,600           .      1,116         $7,045,147      $5,305      $6,313      $2,404
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=OTHER ADJUSTMENTS
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695          6            $79,661          $3     $13,277          $0
 SINGLE                 $1,695      $3,153          2            $10,328          $0      $5,164          $0
 SINGLE                 $3,153      $4,813          4            $66,681          $2     $16,670          $0
 SINGLE                 $4,813      $6,851          6            $35,068          $1      $5,845          $0
 SINGLE                 $6,851      $9,355         17           $194,297          $6     $11,429          $0
 SINGLE                 $9,355     $12,490          8            $41,286          $1      $5,161          $0
 SINGLE                $12,490     $16,371         16           $150,976          $5      $9,436          $0
 SINGLE                $16,371     $21,938         24           $162,023          $5      $6,751          $0
 SINGLE                $21,938     $31,711         26           $199,238          $6      $7,663          $0
 SINGLE                $31,711           .         80           $833,948         $27     $10,424          $0
 HEAD OF HOUSEHOLD           .      $5,792          3             $3,437          $1      $1,146          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102          2            $37,463          $6     $18,732          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907          1                $61          $0         $61          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562          2            $21,090          $3     $10,545          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536          2            $23,591          $4     $11,796          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614          4             $8,439          $1      $2,110          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623          2            $10,861          $2      $5,431          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816          6            $11,948          $2      $1,991          $0
 HEAD OF HOUSEHOLD     $39,816           .         10           $355,405         $56     $35,541          $0
 MARRIED JOINT               .     $14,963         39           $624,859         $17     $16,022          $0
 MARRIED JOINT         $14,963     $21,993         46           $683,334         $19     $14,855          $0
 MARRIED JOINT         $21,993     $28,554         34           $533,875         $15     $15,702          $0
 MARRIED JOINT         $28,554     $34,949         47           $459,131         $12      $9,769          $0
 MARRIED JOINT         $34,949     $41,222         49           $898,099         $24     $18,329          $0
 MARRIED JOINT         $41,222     $47,941         43           $401,808         $11      $9,344          $0
 MARRIED JOINT         $47,941     $55,675         61           $624,554         $17     $10,239          $0
 MARRIED JOINT         $55,675     $65,851         56           $796,719         $22     $14,227          $0
 MARRIED JOINT         $65,851     $84,962         88           $930,130         $25     $10,570          $0
 MARRIED JOINT         $84,962           .        164         $3,373,597         $92     $20,571          $0
 MARRIED SEPARATE            .      $4,520          4            $24,089         $18      $6,022          $0
 MARRIED SEPARATE       $4,520      $7,594          1            $10,890          $8     $10,890          $0
 MARRIED SEPARATE       $7,594     $10,246          3            $27,682         $21      $9,227          $0
 MARRIED SEPARATE      $10,246     $12,982          3             $7,038          $5      $2,346          $0
 MARRIED SEPARATE      $12,982     $15,762          0                 $0          $0           .          $0
 MARRIED SEPARATE      $15,762     $18,716          3             $2,934          $2        $978          $0
 MARRIED SEPARATE      $18,716     $22,579          1               $844          $1        $844          $0
 MARRIED SEPARATE      $22,579     $28,057          4             $8,790          $7      $2,198          $0
 MARRIED SEPARATE      $28,057     $37,600          6            $20,588         $15      $3,431          $0
 MARRIED SEPARATE      $37,600           .          9           $174,982        $132     $19,442          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=NON-RES. UTAH TAXABLE INCOME
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695          0                 $0          $0           .          $0
 SINGLE                 $1,695      $3,153          0                 $0          $0           .          $0
 SINGLE                 $3,153      $4,813          0                 $0          $0           .          $0
 SINGLE                 $4,813      $6,851          0                 $0          $0           .          $0
 SINGLE                 $6,851      $9,355          0                 $0          $0           .          $0
 SINGLE                 $9,355     $12,490          0                 $0          $0           .          $0
 SINGLE                $12,490     $16,371          0                 $0          $0           .          $0
 SINGLE                $16,371     $21,938          0                 $0          $0           .          $0
 SINGLE                $21,938     $31,711          0                 $0          $0           .          $0
 SINGLE                $31,711           .          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD           .      $5,792          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $39,816           .          0                 $0          $0           .          $0
 MARRIED JOINT               .     $14,963          0                 $0          $0           .          $0
 MARRIED JOINT         $14,963     $21,993          0                 $0          $0           .          $0
 MARRIED JOINT         $21,993     $28,554          0                 $0          $0           .          $0
 MARRIED JOINT         $28,554     $34,949          0                 $0          $0           .          $0
 MARRIED JOINT         $34,949     $41,222          0                 $0          $0           .          $0
 MARRIED JOINT         $41,222     $47,941          0                 $0          $0           .          $0
 MARRIED JOINT         $47,941     $55,675          0                 $0          $0           .          $0
 MARRIED JOINT         $55,675     $65,851          0                 $0          $0           .          $0
 MARRIED JOINT         $65,851     $84,962          0                 $0          $0           .          $0
 MARRIED JOINT         $84,962           .          0                 $0          $0           .          $0
 MARRIED SEPARATE            .      $4,520          0                 $0          $0           .          $0
 MARRIED SEPARATE       $4,520      $7,594          0                 $0          $0           .          $0
 MARRIED SEPARATE       $7,594     $10,246          0                 $0          $0           .          $0
 MARRIED SEPARATE      $10,246     $12,982          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,982     $15,762          0                 $0          $0           .          $0
 MARRIED SEPARATE      $15,762     $18,716          0                 $0          $0           .          $0
 MARRIED SEPARATE      $18,716     $22,579          0                 $0          $0           .          $0
 MARRIED SEPARATE      $22,579     $28,057          0                 $0          $0           .          $0
 MARRIED SEPARATE      $28,057     $37,600          0                 $0          $0           .          $0
 MARRIED SEPARATE      $37,600           .          0                 $0          $0           .          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=UTAH INCOME TAX LIABILITY
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695      6,492            $53,641          $2          $8          $0
 SINGLE                 $1,695      $3,153      7,279           $126,580          $4         $17          $0
 SINGLE                 $3,153      $4,813     13,578           $272,344          $9         $20          $0
 SINGLE                 $4,813      $6,851     22,584         $1,097,544         $35         $49         $25
 SINGLE                 $6,851      $9,355     26,824         $3,041,268         $98        $113         $90
 SINGLE                 $9,355     $12,490     26,638         $6,820,798        $220        $256        $237
 SINGLE                $12,490     $16,371     27,973        $12,561,465        $406        $449        $448
 SINGLE                $16,371     $21,938     30,449        $21,105,620        $682        $693        $732
 SINGLE                $21,938     $31,711     30,734        $35,584,174      $1,150      $1,158      $1,173
 SINGLE                $31,711           .     30,850        $86,176,292      $2,784      $2,793      $2,061
 HEAD OF HOUSEHOLD           .      $5,792         94               $747          $0          $8          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102        326             $9,408          $1         $29          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907      3,379           $125,438         $20         $37          $3
 HEAD OF HOUSEHOLD     $11,907     $14,562      5,435           $521,275         $82         $96         $80
 HEAD OF HOUSEHOLD     $14,562     $17,334      6,008         $1,179,382        $185        $196        $191
 HEAD OF HOUSEHOLD     $17,334     $20,536      6,204         $2,152,938        $338        $347        $354
 HEAD OF HOUSEHOLD     $20,536     $24,614      6,288         $3,491,297        $548        $555        $577
 HEAD OF HOUSEHOLD     $24,614     $30,623      6,329         $5,430,917        $853        $858        $882
 HEAD OF HOUSEHOLD     $30,623     $39,816      6,345         $8,373,730      $1,314      $1,320      $1,344
 HEAD OF HOUSEHOLD     $39,816           .      6,344        $21,324,953      $3,348      $3,361      $2,214
 MARRIED JOINT               .     $14,963      7,059           $414,355         $11         $59          $0
 MARRIED JOINT         $14,963     $21,993     24,705         $5,453,350        $148        $221        $100
 MARRIED JOINT         $21,993     $28,554     31,559        $16,399,402        $446        $520        $475
 MARRIED JOINT         $28,554     $34,949     35,938        $30,296,131        $824        $843        $898
 MARRIED JOINT         $34,949     $41,222     36,509        $44,967,604      $1,224      $1,232      $1,291
 MARRIED JOINT         $41,222     $47,941     36,629        $60,261,040      $1,640      $1,645      $1,701
 MARRIED JOINT         $47,941     $55,675     36,668        $76,581,138      $2,084      $2,089      $2,148
 MARRIED JOINT         $55,675     $65,851     36,720        $96,149,166      $2,616      $2,618      $2,686
 MARRIED JOINT         $65,851     $84,962     36,718       $123,886,105      $3,371      $3,374      $3,405
 MARRIED JOINT         $84,962           .     36,715       $338,390,969      $9,208      $9,217      $5,556
 MARRIED SEPARATE            .      $4,520        214             $5,242          $4         $24          $0
 MARRIED SEPARATE       $4,520      $7,594        838            $45,763         $34         $55         $17
 MARRIED SEPARATE       $7,594     $10,246      1,091           $166,047        $125        $152        $117
 MARRIED SEPARATE      $10,246     $12,982      1,207           $330,458        $249        $274        $275
 MARRIED SEPARATE      $12,982     $15,762      1,275           $535,636        $404        $420        $455
 MARRIED SEPARATE      $15,762     $18,716      1,310           $762,530        $574        $582        $633
 MARRIED SEPARATE      $18,716     $22,579      1,314         $1,029,863        $774        $784        $831
 MARRIED SEPARATE      $22,579     $28,057      1,314         $1,390,883      $1,048      $1,059      $1,103
 MARRIED SEPARATE      $28,057     $37,600      1,317         $1,885,889      $1,419      $1,432      $1,457
 MARRIED SEPARATE      $37,600           .      1,322         $7,973,385      $6,004      $6,031      $2,353
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=WITHHOLDING
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695     21,265           $645,986         $21         $30         $11
 SINGLE                 $1,695      $3,153     26,506         $1,573,308         $51         $59         $49
 SINGLE                 $3,153      $4,813     27,084         $2,907,375         $94        $107         $96
 SINGLE                 $4,813      $6,851     27,283         $4,823,960        $156        $177        $166
 SINGLE                 $6,851      $9,355     26,013         $7,209,592        $233        $277        $263
 SINGLE                 $9,355     $12,490     26,024        $11,003,188        $355        $423        $409
 SINGLE                $12,490     $16,371     26,405        $16,228,302        $524        $615        $606
 SINGLE                $16,371     $21,938     27,120        $23,917,366        $772        $882        $880
 SINGLE                $21,938     $31,711     27,607        $36,252,357      $1,171      $1,313      $1,305
 SINGLE                $31,711           .     26,185        $63,296,516      $2,045      $2,417      $2,024
 HEAD OF HOUSEHOLD           .      $5,792      4,954           $374,367         $59         $76         $35
 HEAD OF HOUSEHOLD      $5,792      $9,102      5,300           $899,039        $141        $170        $124
 HEAD OF HOUSEHOLD      $9,102     $11,907      5,477         $1,460,089        $229        $267        $221
 HEAD OF HOUSEHOLD     $11,907     $14,562      5,727         $2,174,427        $341        $380        $351
 HEAD OF HOUSEHOLD     $14,562     $17,334      5,922         $3,047,004        $478        $515        $504
 HEAD OF HOUSEHOLD     $17,334     $20,536      5,995         $4,057,939        $637        $677        $680
 HEAD OF HOUSEHOLD     $20,536     $24,614      6,061         $5,408,899        $849        $892        $914
 HEAD OF HOUSEHOLD     $24,614     $30,623      6,094         $7,307,393      $1,147      $1,199      $1,226
 HEAD OF HOUSEHOLD     $30,623     $39,816      6,133        $10,032,674      $1,574      $1,636      $1,678
 HEAD OF HOUSEHOLD     $39,816           .      5,854        $15,877,292      $2,493      $2,712      $2,365
 MARRIED JOINT               .     $14,963     22,577         $6,393,621        $174        $283         $56
 MARRIED JOINT         $14,963     $21,993     27,254        $14,668,823        $399        $538        $388
 MARRIED JOINT         $21,993     $28,554     30,806        $26,629,256        $725        $864        $805
 MARRIED JOINT         $28,554     $34,949     32,971        $39,865,718      $1,085      $1,209      $1,207
 MARRIED JOINT         $34,949     $41,222     33,920        $52,450,791      $1,427      $1,546      $1,579
 MARRIED JOINT         $41,222     $47,941     34,461        $65,629,772      $1,786      $1,904      $1,957
 MARRIED JOINT         $47,941     $55,675     34,638        $79,167,528      $2,154      $2,286      $2,357
 MARRIED JOINT         $55,675     $65,851     34,625        $95,216,144      $2,591      $2,750      $2,852
 MARRIED JOINT         $65,851     $84,962     34,322       $118,345,271      $3,220      $3,448      $3,569
 MARRIED JOINT         $84,962           .     32,556       $210,253,771      $5,721      $6,458      $4,929
 MARRIED SEPARATE            .      $4,520        866           $106,704         $80        $123         $23
 MARRIED SEPARATE       $4,520      $7,594      1,112           $178,824        $135        $161        $129
 MARRIED SEPARATE       $7,594     $10,246      1,172           $310,650        $234        $265        $245
 MARRIED SEPARATE      $10,246     $12,982      1,209           $463,245        $349        $383        $384
 MARRIED SEPARATE      $12,982     $15,762      1,218           $650,677        $490        $534        $538
 MARRIED SEPARATE      $15,762     $18,716      1,225           $853,581        $642        $697        $724
 MARRIED SEPARATE      $18,716     $22,579      1,234         $1,092,951        $822        $886        $911
 MARRIED SEPARATE      $22,579     $28,057      1,214         $1,389,872      $1,047      $1,145      $1,177
 MARRIED SEPARATE      $28,057     $37,600      1,203         $1,827,276      $1,375      $1,519      $1,536
 MARRIED SEPARATE      $37,600           .      1,088         $3,519,622      $2,650      $3,235      $2,254
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=CREDIT FOR TAXES TO OTHER STATES
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695         24                $90          $0          $4          $0
 SINGLE                 $1,695      $3,153         27               $228          $0          $8          $0
 SINGLE                 $3,153      $4,813         92             $1,628          $0         $18          $0
 SINGLE                 $4,813      $6,851        148             $3,270          $0         $22          $0
 SINGLE                 $6,851      $9,355        270            $12,715          $0         $47          $0
 SINGLE                 $9,355     $12,490        270            $25,328          $1         $94          $0
 SINGLE                $12,490     $16,371        262            $33,307          $1        $127          $0
 SINGLE                $16,371     $21,938        290            $53,999          $2        $186          $0
 SINGLE                $21,938     $31,711        395           $120,807          $4        $306          $0
 SINGLE                $31,711           .        895         $1,975,665         $64      $2,207          $0
 HEAD OF HOUSEHOLD           .      $5,792          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907          4                $60          $0         $15          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562         11               $412          $0         $37          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334         14             $1,431          $0        $102          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536         23             $1,428          $0         $62          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614         28             $4,657          $1        $166          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623         34             $6,850          $1        $201          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816         34             $9,173          $1        $270          $0
 HEAD OF HOUSEHOLD     $39,816           .        126           $408,266         $64      $3,240          $0
 MARRIED JOINT               .     $14,963         84             $2,285          $0         $27          $0
 MARRIED JOINT         $14,963     $21,993        291            $20,557          $1         $71          $0
 MARRIED JOINT         $21,993     $28,554        398            $52,023          $1        $131          $0
 MARRIED JOINT         $28,554     $34,949        500            $89,076          $2        $178          $0
 MARRIED JOINT         $34,949     $41,222        502           $132,844          $4        $265          $0
 MARRIED JOINT         $41,222     $47,941        490           $160,843          $4        $328          $0
 MARRIED JOINT         $47,941     $55,675        578           $245,234          $7        $424          $0
 MARRIED JOINT         $55,675     $65,851        656           $364,566         $10        $556          $0
 MARRIED JOINT         $65,851     $84,962        850           $653,078         $18        $768          $0
 MARRIED JOINT         $84,962           .      2,091         $8,349,330        $227      $3,993          $0
 MARRIED SEPARATE            .      $4,520          2                 $7          $0          $4          $0
 MARRIED SEPARATE       $4,520      $7,594         10               $142          $0         $14          $0
 MARRIED SEPARATE       $7,594     $10,246          9               $444          $0         $49          $0
 MARRIED SEPARATE      $10,246     $12,982         12             $1,371          $1        $114          $0
 MARRIED SEPARATE      $12,982     $15,762          7               $444          $0         $63          $0
 MARRIED SEPARATE      $15,762     $18,716         11             $1,401          $1        $127          $0
 MARRIED SEPARATE      $18,716     $22,579          9             $1,109          $1        $123          $0
 MARRIED SEPARATE      $22,579     $28,057          7             $1,087          $1        $155          $0
 MARRIED SEPARATE      $28,057     $37,600         25             $7,168          $5        $287          $0
 MARRIED SEPARATE      $37,600           .         38           $363,182        $273      $9,557          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=OTHER CREDITS
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695         88            $21,975          $1        $250          $0
 SINGLE                 $1,695      $3,153         24             $1,558          $0         $65          $0
 SINGLE                 $3,153      $4,813         25             $3,547          $0        $142          $0
 SINGLE                 $4,813      $6,851         50             $7,124          $0        $142          $0
 SINGLE                 $6,851      $9,355         66             $9,833          $0        $149          $0
 SINGLE                 $9,355     $12,490         70            $11,135          $0        $159          $0
 SINGLE                $12,490     $16,371         73            $14,515          $0        $199          $0
 SINGLE                $16,371     $21,938         67            $11,000          $0        $164          $0
 SINGLE                $21,938     $31,711         97            $17,265          $1        $178          $0
 SINGLE                $31,711           .        187            $98,296          $3        $526          $0
 HEAD OF HOUSEHOLD           .      $5,792         13             $1,677          $0        $129          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102         13             $1,665          $0        $128          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907         10             $1,335          $0        $134          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562          9             $2,548          $0        $283          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334          4               $221          $0         $55          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536         11             $2,324          $0        $211          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614         15             $3,053          $0        $204          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623         15             $4,434          $1        $296          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816         17             $6,125          $1        $360          $0
 HEAD OF HOUSEHOLD     $39,816           .         29            $14,652          $2        $505          $0
 MARRIED JOINT               .     $14,963        916           $262,127          $7        $286          $0
 MARRIED JOINT         $14,963     $21,993        440            $83,187          $2        $189          $0
 MARRIED JOINT         $21,993     $28,554        383            $69,527          $2        $182          $0
 MARRIED JOINT         $28,554     $34,949        331            $57,213          $2        $173          $0
 MARRIED JOINT         $34,949     $41,222        318            $52,254          $1        $164          $0
 MARRIED JOINT         $41,222     $47,941        304            $40,520          $1        $133          $0
 MARRIED JOINT         $47,941     $55,675        285            $42,498          $1        $149          $0
 MARRIED JOINT         $55,675     $65,851        316            $63,899          $2        $202          $0
 MARRIED JOINT         $65,851     $84,962        350            $90,617          $2        $259          $0
 MARRIED JOINT         $84,962           .        484           $320,539          $9        $662          $0
 MARRIED SEPARATE            .      $4,520          9             $1,857          $1        $206          $0
 MARRIED SEPARATE       $4,520      $7,594          3               $159          $0         $53          $0
 MARRIED SEPARATE       $7,594     $10,246          2               $674          $1        $337          $0
 MARRIED SEPARATE      $10,246     $12,982          1               $100          $0        $100          $0
 MARRIED SEPARATE      $12,982     $15,762          0                 $0          $0           .          $0
 MARRIED SEPARATE      $15,762     $18,716          5               $561          $0        $112          $0
 MARRIED SEPARATE      $18,716     $22,579          2               $109          $0         $55          $0
 MARRIED SEPARATE      $22,579     $28,057          7             $1,995          $2        $285          $0
 MARRIED SEPARATE      $28,057     $37,600          8             $1,285          $1        $161          $0
 MARRIED SEPARATE      $37,600           .         13            $10,779          $8        $829          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=NET REFUND
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695     21,011           $710,056         $23         $34         $11
 SINGLE                 $1,695      $3,153     26,027         $1,545,239         $50         $59         $48
 SINGLE                 $3,153      $4,813     26,556         $2,787,877         $90        $105         $93
 SINGLE                 $4,813      $6,851     26,346         $3,969,021        $128        $151        $133
 SINGLE                 $6,851      $9,355     24,569         $4,577,170        $148        $186        $155
 SINGLE                 $9,355     $12,490     23,949         $4,861,125        $157        $203        $164
 SINGLE                $12,490     $16,371     23,548         $4,799,099        $155        $204        $156
 SINGLE                $16,371     $21,938     23,224         $4,956,016        $160        $213        $152
 SINGLE                $21,938     $31,711     22,218         $5,157,872        $167        $232        $143
 SINGLE                $31,711           .     19,223         $7,890,171        $255        $410        $128
 HEAD OF HOUSEHOLD           .      $5,792      4,957           $390,949         $61         $79         $36
 HEAD OF HOUSEHOLD      $5,792      $9,102      5,299           $896,268        $141        $169        $124
 HEAD OF HOUSEHOLD      $9,102     $11,907      5,393         $1,356,518        $213        $252        $203
 HEAD OF HOUSEHOLD     $11,907     $14,562      5,511         $1,705,129        $268        $309        $269
 HEAD OF HOUSEHOLD     $14,562     $17,334      5,535         $1,960,869        $308        $354        $312
 HEAD OF HOUSEHOLD     $17,334     $20,536      5,486         $2,076,149        $326        $378        $336
 HEAD OF HOUSEHOLD     $20,536     $24,614      5,449         $2,159,244        $339        $396        $341
 HEAD OF HOUSEHOLD     $24,614     $30,623      5,421         $2,262,328        $355        $417        $350
 HEAD OF HOUSEHOLD     $30,623     $39,816      5,285         $2,272,803        $357        $430        $345
 HEAD OF HOUSEHOLD     $39,816           .      4,441         $3,228,941        $507        $727        $262
 MARRIED JOINT               .     $14,963     23,198         $6,510,514        $177        $281         $64
 MARRIED JOINT         $14,963     $21,993     26,058        $10,001,890        $272        $384        $224
 MARRIED JOINT         $21,993     $28,554     27,945        $12,163,973        $331        $435        $287
 MARRIED JOINT         $28,554     $34,949     28,584        $12,907,583        $351        $452        $303
 MARRIED JOINT         $34,949     $41,222     28,292        $12,783,010        $348        $452        $299
 MARRIED JOINT         $41,222     $47,941     27,559        $12,551,554        $342        $455        $285
 MARRIED JOINT         $47,941     $55,675     26,739        $12,263,554        $334        $459        $267
 MARRIED JOINT         $55,675     $65,851     25,858        $12,317,237        $335        $476        $261
 MARRIED JOINT         $65,851     $84,962     25,131        $14,386,294        $391        $572        $302
 MARRIED JOINT         $84,962           .     20,512        $28,994,631        $789      $1,414        $167
 MARRIED SEPARATE            .      $4,520        864           $109,926         $83        $127         $22
 MARRIED SEPARATE       $4,520      $7,594      1,038           $141,562        $107        $136         $94
 MARRIED SEPARATE       $7,594     $10,246      1,047           $173,982        $131        $166        $116
 MARRIED SEPARATE      $10,246     $12,982      1,011           $180,342        $136        $178        $116
 MARRIED SEPARATE      $12,982     $15,762        973           $180,859        $136        $186        $113
 MARRIED SEPARATE      $15,762     $18,716        927           $188,074        $142        $203        $101
 MARRIED SEPARATE      $18,716     $22,579        878           $193,846        $146        $221         $96
 MARRIED SEPARATE      $22,579     $28,057        847           $205,712        $155        $243         $92
 MARRIED SEPARATE      $28,057     $37,600        856           $265,736        $200        $310        $119
 MARRIED SEPARATE      $37,600           .        795         $1,326,943        $999      $1,669        $152
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=DISABLED EXEMPTION
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695         30                $30          $0          $1          $0
 SINGLE                 $1,695      $3,153         20                $20          $0          $1          $0
 SINGLE                 $3,153      $4,813         37                $37          $0          $1          $0
 SINGLE                 $4,813      $6,851         31                $31          $0          $1          $0
 SINGLE                 $6,851      $9,355         55                $56          $0          $1          $0
 SINGLE                 $9,355     $12,490         70                $71          $0          $1          $0
 SINGLE                $12,490     $16,371         51                $51          $0          $1          $0
 SINGLE                $16,371     $21,938         58                $58          $0          $1          $0
 SINGLE                $21,938     $31,711         64                $65          $0          $1          $0
 SINGLE                $31,711           .         69                $70          $0          $1          $0
 HEAD OF HOUSEHOLD           .      $5,792         51                $62          $0          $1          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102         36                $38          $0          $1          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907         53                $55          $0          $1          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562         76                $78          $0          $1          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334         86                $91          $0          $1          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536         72                $75          $0          $1          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614         90                $99          $0          $1          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623        110               $116          $0          $1          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816         63                $67          $0          $1          $0
 HEAD OF HOUSEHOLD     $39,816           .         84                $91          $0          $1          $0
 MARRIED JOINT               .     $14,963        341               $394          $0          $1          $0
 MARRIED JOINT         $14,963     $21,993        648               $727          $0          $1          $0
 MARRIED JOINT         $21,993     $28,554        760               $907          $0          $1          $0
 MARRIED JOINT         $28,554     $34,949        767               $875          $0          $1          $0
 MARRIED JOINT         $34,949     $41,222        744               $837          $0          $1          $0
 MARRIED JOINT         $41,222     $47,941        704               $797          $0          $1          $0
 MARRIED JOINT         $47,941     $55,675        650               $737          $0          $1          $0
 MARRIED JOINT         $55,675     $65,851        614               $677          $0          $1          $0
 MARRIED JOINT         $65,851     $84,962        558               $607          $0          $1          $0
 MARRIED JOINT         $84,962           .        457               $511          $0          $1          $0
 MARRIED SEPARATE            .      $4,520          3                 $3          $0          $1          $0
 MARRIED SEPARATE       $4,520      $7,594          1                 $1          $0          $1          $0
 MARRIED SEPARATE       $7,594     $10,246          4                 $4          $0          $1          $0
 MARRIED SEPARATE      $10,246     $12,982          5                 $5          $0          $1          $0
 MARRIED SEPARATE      $12,982     $15,762          4                 $4          $0          $1          $0
 MARRIED SEPARATE      $15,762     $18,716          5                 $6          $0          $1          $0
 MARRIED SEPARATE      $18,716     $22,579          3                 $3          $0          $1          $0
 MARRIED SEPARATE      $22,579     $28,057          9                 $9          $0          $1          $0
 MARRIED SEPARATE      $28,057     $37,600          7                 $7          $0          $1          $0
 MARRIED SEPARATE      $37,600           .         11                $12          $0          $1          $0
11995 UTAH INCOME TAX RETURN STATISTICS
 BY TAX LINE
 FOR FULL YEAR RESIDENTS BY FILING STATUS
 BY INCOME (AGI) DECILES
 TABLE 5
 
 TAX LINE=MEDICAL SAVING
 
                         LOWER       UPPER        NON                                   NON-ZERO
 FILING STATUS          INCOME      INCOME       ZERO              TOTAL        MEAN      MEAN        MEDIAN
 
 SINGLE                      .      $1,695          0                 $0          $0           .          $0
 SINGLE                 $1,695      $3,153          0                 $0          $0           .          $0
 SINGLE                 $3,153      $4,813          0                 $0          $0           .          $0
 SINGLE                 $4,813      $6,851          0                 $0          $0           .          $0
 SINGLE                 $6,851      $9,355          0                 $0          $0           .          $0
 SINGLE                 $9,355     $12,490          0                 $0          $0           .          $0
 SINGLE                $12,490     $16,371          0                 $0          $0           .          $0
 SINGLE                $16,371     $21,938          0                 $0          $0           .          $0
 SINGLE                $21,938     $31,711          3            $12,693          $0      $4,231          $0
 SINGLE                $31,711           .          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD           .      $5,792          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $5,792      $9,102          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD      $9,102     $11,907          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $11,907     $14,562          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $14,562     $17,334          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $17,334     $20,536          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $20,536     $24,614          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $24,614     $30,623          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $30,623     $39,816          0                 $0          $0           .          $0
 HEAD OF HOUSEHOLD     $39,816           .          0                 $0          $0           .          $0
 MARRIED JOINT               .     $14,963          0                 $0          $0           .          $0
 MARRIED JOINT         $14,963     $21,993          1             $1,563          $0      $1,563          $0
 MARRIED JOINT         $21,993     $28,554          1            $17,580          $0     $17,580          $0
 MARRIED JOINT         $28,554     $34,949          0                 $0          $0           .          $0
 MARRIED JOINT         $34,949     $41,222          1               $400          $0        $400          $0
 MARRIED JOINT         $41,222     $47,941          1             $2,600          $0      $2,600          $0
 MARRIED JOINT         $47,941     $55,675          1             $1,200          $0      $1,200          $0
 MARRIED JOINT         $55,675     $65,851          5             $5,352          $0      $1,070          $0
 MARRIED JOINT         $65,851     $84,962          5             $3,125          $0        $625          $0
 MARRIED JOINT         $84,962           .         10            $10,824          $0      $1,082          $0
 MARRIED SEPARATE            .      $4,520          0                 $0          $0           .          $0
 MARRIED SEPARATE       $4,520      $7,594          1               $338          $0        $338          $0
 MARRIED SEPARATE       $7,594     $10,246          0                 $0          $0           .          $0
 MARRIED SEPARATE      $10,246     $12,982          0                 $0          $0           .          $0
 MARRIED SEPARATE      $12,982     $15,762          1             $1,134          $1      $1,134          $0
 MARRIED SEPARATE      $15,762     $18,716          0                 $0          $0           .          $0
 MARRIED SEPARATE      $18,716     $22,579          0                 $0          $0           .          $0
 MARRIED SEPARATE      $22,579     $28,057          0                 $0          $0           .          $0
 MARRIED SEPARATE      $28,057     $37,600          0                 $0          $0           .          $0
 MARRIED SEPARATE      $37,600           .          0                 $0          $0           .          $0
  GO TO TOC