听力原文：Most taxpayers have had enough income tax collected by their employers during the

听力原文： Most taxpayers have had enough income tax collected by their employers during the year. So they do not owe any more money. In fact, most Americans get some money back. Last year, the Internal Revenue Service returned at least some money to more than one hundred million Americans paying individual income tax.

The United States has what is called a progressive tax system. Tax rates increase as earnings increase. This year, people earning more than three hundred twenty-six thousand dollars are taxed at the highest rate.

Earnings above that amount are taxed at thirty-five percent. Earnings below that amount are taxed at lower rates.

Individuals who earn less than seven thousand three hundred dollars pay no income tax. But they do pay Social Security, Medicare and other taxes.

There are many different ways for people and businesses to reduce their federal income taxes. Most homeowners, for example, can reduce their taxes a little by reporting to the I.R.S. the interest they pay on a home loan. This is called a tax deduction. In two thousand four, personal income taxes provided the government with most of its money: thirty-five percent of the budget. Social security and other retirement taxes provided thirty-two percent. Other forms of income include business income taxes, money borrowed to cover the deficit and special taxes on trade and property.

But income from taxes did not provide enough to pay for government spending. The I.R.S. says the budget deficit for two thousand four was about four hundred million dollars.

Preparing tax documents can be complex. The I.R.S. estimates that taxpayers need an average of about thirteen hours to prepare tax documents. And that is just for the basic tax form. For businesses, the I.R.S. estimates an average tax preparer needs more than fifty hours. This is why a lot of Americans pay professional tax preparers to complete their tax documents for them.

Most taxpayers have had enough income tax collected by their employers during the year. So they do not (36) any money. In fact, most Americans get some money back. Last year, the Internal Revenue Service returned at least some money to more than (37) Americans paying individual income tax.

The United States has what is called (38) . Tax rates increase as (39) increase. This year, people earning more than (40) are taxed at the highest rate.

Earnings above that amount are taxed at (41) . Earnings below that amount are taxed at lower rates.

Individuals who earn less than (42) pay no income tax. But they do pay (43) , Medicare and other taxes.

There are many different ways for people and businesses to reduce their (44) Most homeowners, for example, can reduce their taxes a little by reporting to the I.R.S. the interest they pay (45) . This is called a (46)

In 2004, personal income taxes provided the government with most of its money: (47) of the budget. Social security and other (48) taxes provided (49) . Other forms of income include (50) , money borrowed to (51) and special taxes on (52) .

But income from taxes did not provide enough to pay for government spending. The I.R.S. says the budget deficit for 2004 was about (53) dollars.

Preparing tax documents can be complex. The I.R.S. estimates that taxpayers need an average of about 13 hours to prepare tax documents. And that is just for the basic tax form. For business, the I.R.S. estimates an (54) needs more than 50 hours. This is why a lot of Americans pay (55) to complete their tax documents for them.

(36)