�\pjnwill00 0!9] (SD`(}ӹ�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�Arial1 x�Arial1 ��Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm-*_(* #,##0_);_(* \-#,##0" ";_(* "0"_);_(@_) "$"#,##0.00 "$"#,##0,)_(* #,##0_);_(* \-#,##0_);_(* "0"_);_(@_) ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -� C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C %� ��C #� ��C $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C ! ��C ! �C  �C  ��C  �C #��C  �C #<�C  �C #��C  ,�C  ,C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C  ,�C #<�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � �l������G��G��G�G � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ABCDDDD%DSize of Adjusted Gross IncomeD D D D D EFAlabama  Breakeven~ H�?~ I@~ I@~ IL@~ Ij@~ IO@~  Ij@~  IOA~  IjA~  I�A~  I�.AF  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andF!!Returns !Loss~ J@~ J@~ JL@~ Jj@~ JO@~ Jj@~  JOA~  JjA~  J�A~  J�.A  !OverK"78###### # # # # # $ Returns Count~ .p�@~ =69f~ =-~ =h~ =�~ =j~ =N�~  =uf~  =Gu~  =Ju�~  =6z>~  =H0% &Taxable Interest Income:.9====== = = = = =%' Number of Returns~ .~(A~ 9@~ = @~ =`@~ =P1@~ =x%A~ =P�A~ =@~  =`@~  =@~  =@~  =P@~  =,@%$ Amount~ .ʙ�~ 9@~ =`@~ = A~ =A~ =eA~ =`�A~ = � A~  =�- A~  =Y@~  =� A~  =@~  =� A%&Tax-exempt Interest:.9====== = = = = =%' Number of Returns~ .@~ 9~@~ =Ȝ@~ =ơ@~ =@~ =Q@~ =4@~ =@~  =@~  =@~  =@~  =@~  =@%$ Amount~ .A~ 9@~ =@~ =@~ =@~ =@~ =i@~ =@~  =z@~  =e@~  =p@~  =` @~  =�@%&Dividends Received:.9====== = = = = =%' Number of Returns~ .TA~ 9:@~ =@~ =u@~ =@~ =�8@~ =@~ =`@~  =@~  =@~  =@~  =Ҧ@~  =ē@%$ Amount~ .\p0A~ 9@~ =Q@~ =S@~ =�+@~ =�@~ =@~ =p@~  =�,A~  = @~  =A~  =0@~  =�A% &State and Local Refunds:.9====== = = = = =%' Number of Returns~ .�A~ 9@~ =@~ =@~ =@@~ =0y@~ =@~ =@~  =@~  =@~  = @~  =@~  =8@%$ Amount~ .p�A~ 9@~ =t@~ =@~ =@~ =@@~ =@@~ =`@~  =@~  =Y@~  =@@~  =@~  =n@%6&.Business or Profession Net Income (less loss):.9====== = = = = =%' Number of Returns~ .8�A~ 9D@~ =F@~ = @~ = @~ =@~ =r@~ =,@~  =O@~  =Ұ@~  =@~  =`@~  =z@% �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� $ Amount~ .~~ 9@�~ =]A~ =1A~ =A~ =� A~ =A~ =EA~ =sA~ =FA~ =<�A~ =@~ = @ %%!&Net Capital Gain (less loss):!.!9!=!=!=!=!=!=! =! =! =! =! =!%"' Number of Returns~ ".@�A~ "9l@~ "=�5@~ "=@~ "=@~ "=`@~ "=@~ "=@~ " =@@~ " =@~ " =@~ " =X@~ " =@"%#$ Amount~ #.b�~ #9O@~ #=@~ #=�%@~ #= @~ #=@~ #=p@~ #=V@~ # =A~ # =A~ # =,bA~ # =@�A~ # =K,A#%"$&Taxable IRA Distributions:$.$9$=$=$=$=$=$=$ =$ =$ =$ =$ =$%%' Number of Returns~ %.)@~ %9@~ %=@~ %=@~ %=@~ %=@~ %=@~ %=K@~ % =S@~ % = @~ % =@@~ % = m@~ % =X@%%&$ Amount~ &./A~ &98@~ &=@~ &=!@~ &=@ @~ &=8sA~ &=� A~ &=A~ & =0A~ & =`@~ & =@~ & =*@~ & =@&%%'&Taxable Pensions / Annuities:'.'9'='='='='='=' =' =' =' =' ='%(' Number of Returns~ (.zA~ (9H@~ (=@~ (=0P@~ (=E@~ (=@S@~ (="@~ (=@@~ ( =p@~ ( =0@~ ( =L@~ ( =p@~ ( =t@(%)$ Amount~ ).6~ )9@~ )=@~ )=v�#~ )=^-&~ )=j@~ )=D~ )=&*~ ) =_ A~ ) =A~ ) =�>A~ ) =@~ ) =v@)%*&Farm Net Income / Loss:*.*9*=*=*=*=*=*=* =* =* =* =* =*%+' Number of Returns~ +.`@~ +9P@~ +=ݰ@~ +=@~ +=@~ +=@~ +=@~ +=@~ + = @~ + = @~ + =@~ + =ps@~ + =d@+%,$ Amount~ ,.�~ ,9@~ ,=�~ ,=~ ,= ~ ,= ~ ,= ~ ,=@~ , =@~ , =>~ , =~ , =~ , =},%"-&Unemployment Compensation:-.-9-=-=-=-=-=-=- =- =- =- =- =-%.' Number of Returns~ ..ȆA~ .9m@~ .=@@~ .=�-@~ .=(@~ .=@~ .=Q@~ .=@~ . =@~ . =s@~ . =`c@~ . =&@~ . =.%/$ Amount~ /.A~ /9@~ /=@~ /=`!@~ /=@~ /=�@~ /= M@~ /=^@~ / =ϳ@~ / =Ȉ@~ / =z@~ / =@@~ / =/%'0&Taxable Social Security Income:0.090=0=0=0=0=0=0 =0 =0 =0 =0 =0%1' Number of Returns~ 1.A~ 19K@~ 1=�@~ 1= @~ 1=h@~ 1=`@~ 1=<@~ 1=@~ 1 =1@~ 1 =̦@~ 1 =&@~ 1 =@~ 1 = q@1%2$ Amount~ 2..G~ 29@x@~ 2=Ƞ@~ 2=@~ 2=Y@~ 2=؞A~ 2=A~ 2=X� A~ 2 =�A~ 2 =@~ 2 =�@~ 2 =@~ 2 =2@2%3& IRA Payments:3.393=3=3=3=3=3=3 =3 =3 =3 =3 =3%4' Number of Returns~ 4.@~ 49f@~ 4=4@~ 4=@~ 4=h@~ 4=\@~ 4=@~ 4=+@~ 4 =@~ 4 =@~ 4 =؏@~ 4 =h@~ 4 =S@4%5$ Amount~ 5.�@~ 59px@~ 5=|@~ 5=%@~ 5=O@~ 5=@@~ 5=@~ 5=6@~ 5 =@~ 5 = @~ 5 =:@~ 5 =x@~ 5 =p@5%(6" Student Loan Interest Deduction:6.696=6=6=6=6=6=6 =6 =6 =6 =6 =6%7' Number of Returns~ 7.@~ 79e@~ 7=Ԟ@~ 7=@~ 7=9@~ 7=<@~ 7=@~ 7=~ 7 =~ 7 =~ 7 =~ 7 =~ 7 =7%8$ Amount~ 8.@~ 89b@~ 8=(@~ 8=@~ 8=@~ 8=@~ 8=@~ 8=~ 8 =~ 8 =~ 8 =~ 8 =~ 8 =8%(9& S.E. Health Insurance Deduction:9.999=9=9=9=9=9=9 =9 =9 =9 =9 =9%:' Number of Returns~ :.�-@~ :9@~ :=(@~ :=@~ :=@~ :=@~ :=c@~ :=x@~ : =r@~ : =@@~ : =@~ : =@~ : =u@:%;$ Amount~ ;.p2@~ ;9@~ ;=߶@~ ;=@~ ;=@~ ;=Y@~ ;=@~ ;=@~ ; =n@~ ; =@~ ; =@~ ; =.@~ ; =@@;%/<&'Self-Employed Retirement Plan Payments:<.<9<=<=<=<=<=<=< =< =< =< =< =<%=' Number of Returns~ =.@~ =9;@~ ==X@~ ==g@~ ==r@~ ==Ї@~ ==@~ ==P@~ = =@~ = =̐@~ = =|@~ = =u@~ = =]@=%>$ Amount~ >.P@~ >9h@~ >=d@~ >=0y@~ >=@~ >=j@~ >=)@~ >=^@~ > =@~ > =@~ > =@@~ > =Ƚ@~ > =b@>%?&Total Adjustments:?.?9?=?=?=?=?=?=? =? =? =? =? =?%@�lA��B��2C��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@' Number of Returns~ @.<�A~ @94@~ @=@~ @=@~ @= @~ @=@~ @=@~ @=@~ @ =@@~ @ =@~ @ =d@~ @ =@~ @ =8@@%A$ Amount~ A.$~ A9@~ A=@~ A=|@~ A=D@~ A=�0@~ A=к@~ A=*@~ A = T@~ A =@~ A =@~ A =�+@~ A =@A%B/ AGI Amount~ B00~ B:Կ+~ B>~�~ B>ޢx~ B>�~ B>b�~ B>֪\~ B>~52~ B >NG�~ B >��~ B >�.=~ B >2�~ B >�)�B1"C&Total Itemized Deductions:C.C9C=C=C=C=C=C=C =C =C =C =C =C%D' Number of Returns~ D.!A~ D9@~ D=o@~ D=`2@~ D=@~ D=ؙA~ D=A~ D=�*@~ D =@~ D =<@~ D =@u@~ D = @~ D =@D%DDDDE$ Amount~ E.^x;~ E9Q@~ E=@v�@~ E=$3A~ E=]&~ E=&(j~ E=�1{~ E=�X~ E =K~ E =:A~ E =[%A~ E = A~ E =�:AE%EE!F&Total Standard Deduction:F.F9F=F=F=F=F=F=F =F =F =F =F =F%G' Number of Returns~ G.�4A~ G9@~ G=A~ G=,A~ G= A~ G=�A~ G=@~ G=@J@~ G =@~ G = @~ G =@~ G =h@~ G =@[@G%H$ Amount~ H.�~ H9`@~ H=fs~ H=$AA~ H=h�5A~ H=N4A~ H=J#A~ H=A~ H =*@~ H =@~ H =@~ H =8@~ H =p@H%HI&Taxable Income:I.I9I=I=I=I=I=I=I =I =I =I =I =I%IJ' Number of Returns~ J.H�5A J;** J?**~ J=A~ J=�A~ J=�8A~ J=( A~ J=p6@~ J =� @~ J =@~ J =u@~ J =@~ J =<@J%K$ Amount~ K.F4  K;** K?**~ K=_~ K=Y�~ K=,^A~ K=O~ K="X�~ K =fk~ K =v�~ K =�~ K =~x~ K =V �K%"L&Income Tax Before Credits:L.L;L?L=L=L=L=L=L =L =L =L =L =L%M' Number of Returns~ M. W~ M91@~ M=`N@~ M=4�A~ M=�A~ M=�8A~ M=0 A~ M=p6@~ M =� @~ M =@~ M =u@~ M =@~ M =<@M%N$ Amount~ N.&B~ N9@~ N=@~ N=Q A~ N=A~ N=RJ~ N=`~ N=L3A~ N =:M~ N =l !A~ N =2A~ N =i#A~ N =(�,AN%O&Child Tax Credit:O.O9O=O=O=O=O=O=O =O =O =O =O =O%P' Number of Returns~ P.@A~ P97@~ P=Q@~ P=X@~ P= @~ P=p@~ P=P@~ P=�@~ P =@~ P =C@~ P =~ P ?~ P ?P%Q$ Amount~ Q.D�A~ Q9$@~ Q="@~ Q==@~ Q=@@~ Q=@~ Q=^@~ Q=@~ Q =@~ Q =1@~ Q =~ Q ?~ Q ?Q%R&Child Care Credit:R.R9R=R=R=R=R=R=R =R =R =R ?R ?R%S' Number of Returns~ S.@ S;** S?**~ S=r@~ S=N@~ S=@l@~ S=@e@~ S=@~ S =@~ S =`@~ S =x@~ S =@Z@~ S =4@S%T$ Amount~ T.c@ T;** T?**~ T=֨@~ T=D@~ T=U@~ T=@~ T=@~ T =@~ T =@~ T =x@~ T =L@~ T =*@T(U"Education Credits:U.U;U?U=U=U=U=U=U =U =U =U =U =U(V' Number of Returns~ V.@ V;** V?**~ V=@~ V=@~ V=@^@~ V=@~ V=@~ V =~ V =~ V =~ V =~ V =V%W$ Amount~ W.@ W;** W?**~ W=@~ W=,@~ W=@@~ W=@~ W=@~ W =~ W =~ W =~ W =~ W =W%X&Foreign Tax Credit:X.X;X?X=X=X=X=X=X =X =X =X =X =X%Y' Number of Returns~ Y.M@ Y;** Y?**~ Y=X@~ Y= @~ Y=@~ Y=@~ Y=@~ Y ==@~ Y =.@~ Y =@~ Y =`@~ Y =h@Y%Z$ Amount~ Z.@ Z;** Z?**~ Z=J@~ Z=Q@~ Z=l@~ Z=w@~ Z=@~ Z =@~ Z =`@~ Z =X@~ Z =@~ Z =@Z% [&General Business Credit:[.[;[?[=[=[=[=[=[ =[ =[ =[ =[ =[%\' Number of Returns~ \.Ħ@~ \9~ \=C@~ \=V@~ \=_@~ \=s@~ \=p{@~ \=@y@~ \ = }@~ \ =pq@~ \ =P@~ \ =b@~ \ =@]@\%]$ Amount~ ].@~ ]9~ ]=@~ ]=A@~ ]=Q@~ ]= s@~ ]=@~ ]=P~@~ ] =8@~ ] =(@~ ] =4@~ ] =@~ ] =`@]%^&Total Credits:^.^9^=^=^=^=^=^=^ =^ =^ =^ =^ =^%^^^^_' Number of Returns~ _.%A~ _9G@~ _=@~ _=A~ _=�A~ _=A~ _=@Q@~ _=K@~ _ =U@~ _ =8@~ _ =D@~ _ =L@~ _ =X@_%`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`$ Amount~ `. A~ `9,@~ `=@~ `= @~ `=@~ `=\A~ `=B@~ `=`@~ ` =@@~ ` =@~ ` =}@~ ` =`@~ ` =@`%``a&Self-Employment Tax:a.a9a=a=a=a=a=a=a =a =a =a =a =a%b' Number of Returns~ b.A~ b9@~ b=h@~ b=@"@~ b=6@~ b=@~ b=@~ b=@~ b =@~ b =°@~ b =@~ b =T@~ b =@b%c$ Amount~ c.l.A~ c9@~ c=@Z@~ c= @~ c=@@~ c=@~ c= @~ c=�@~ c =@~ c =@~ c =@~ c =@~ c =@c%cd& Income Tax:d.d9d=d=d=d=d=d=d =d =d =d =d =d%e' Number of Returns~ e.3A~ e98@~ e=@@~ e=� A~ e=x� A~ e=@uA~ e=� A~ e=`3@~ e = @~ e =@~ e =v@~ e =@~ e =<@e%f$ Amount~ f.d"~ f9j@~ f=@~ f=P�A~ f=�(A~ f=�,A~ f=jlY~ f=~I~ f =NL~ f =v"~ f =VK~ f =@u#A~ f =8f%fg&Total Tax Liability:g.g9g=g=g=g=g=g=g =g =g =g =g =g%h' Number of Returns~ h.T~ h9@~ h=V�@~ h=8�A~ h= A~ h=x�A~ h=( A~ h= 7@~ h =� @~ h =@~ h =@z@~ h =@~ h =D@h%i$ Amount~ i.}>~ i9ڰ@~ i=p@~ i=� A~ i=A~ i=tE~ i=v]~ i=FL~ i =l�3A~ i =ֳ#~ i =ޠN~ i =0�#A~ i =0�,Ai%j&Withholding Tax:j.j9j=j=j=j=j=j=j =j =j =j =j =j%k' Number of Returns~ k.f h~ k9@~ k=nA~ k=jA~ k=A~ k=`�A~ k=� A~ k=�;@~ k =c@~ k =@~ k =$@~ k =@~ k =ȑ@k%l$ Amount~ l.M~ l9@~ l=0@~ l=t�A~ l=f)~ l=�5A~ l=�>g~ l=I~ l =�0A~ l =HpA~ l =&H-~ l =A~ l =�/Al%m&Estimated Tax Payment:m.m9m=m=m=m=m=m=m =m =m =m =m =m%n' Number of Returns~ n.UA~ n9(@~ n={@~ n=A@~ n=@~ n=a@~ n=@~ n=b@~ n =&@~ n =@~ n =@~ n =t@~ n =`@n%o$ Amount~ o. �>A~ o9q@~ o=@~ o=@@~ o=@~ o=p@~ o=`A~ o=A~ o =@F A~ o =�A~ o =(1A~ o =(�A~ o =Ao%p&Earned Income Credit:p.p9p=p=p=p=p=p=p =p =p =p =p =p%q' Number of Returns~ q.NA~ q90@~ q=A~ q=A~ q=М@~ q=@~ q=~ q=~ q =~ q =~ q =~ q =~ q =q%r$ Amount~ r.)A~ r9@~ r=pBA~ r=A~ r=@]@~ r=@~ r=~ r=~ r =~ r =~ r =~ r =~ r =r%$s&Excess Earned Income Credit:s.s9s=s=s=s=s=s=s =s =s =s =s =s%t' Number of Returns~ t.�?A~ t9H@~ t= A~ t=|A~ t=@~ t=j@~ t=~ t=~ t =~ t =~ t =~ t =~ t =t%u$ Amount~ u.h'A~ u98@~ u= A~ u=ȶA~ u=S@~ u=}@~ u=~ u=~ u =~ u =~ u =~ u =~ u =u%v&Total Tax Payments:v.v9v=v=v=v=v=v=v =v =v =v =v =v%w' Number of Returns~ w.;A~ w9@~ w=@�A~ w=,�A~ w=<8A~ w=0A~ w=� A~ w=�@~ w =@~ w =@~ w =@Q@~ w =v@~ w =8@w%x$ Amount~ x.`�~ x9@~ x=L�A~ x=/A~ x=*A~ x=|�7A~ x=6\q~ x=4A~ x =,X4A~ x =!A~ x =0�2A~ x =F %~ x =/*Ax%&y)Overpayment (Negative Amount):y.y9y=y=y=y=y=y=y =y =y =y =y =y%z' Number of Returns~ z.>[~ z9M@~ z=8�A~ z=�'A~ z=p� A~ z=�A~ z=h�A~ z=@~ z =@~ z =ǻ@~ z =@~ z =P@~ z = l@z%{$ Amount~ {.ZLF�~ {9~ {=q~ {=�1�~ {=~ {=4�~ {=~ {=~ { =XH~ { =7~ { =k~ { =%~ { =5{%"|&Tax Due at Time of Filing:|.|9|=|=|=|=|=|=| =| =| =| =| =|%}' Number of Returns~ }.A~ }9@~ }=@%@~ }= @~ }=`@~ }=@~ }=)@~ }=@%@~ } =@~ } =@~ } =@~ } =X@~ } =H@}%~$ Amount~ ~.�/A~ ~9@~ ~=@~ ~=@~ ~=�@~ ~=0@~ ~=�0@~ ~=@~ ~ = @~ ~ =@~ ~ =h}A~ ~ =�)@~ ~ =8�A~%#&Medical and Dental Expense:.9====== = = = = =%�l���������������������������������������������������������������������������������������������' Number of Returns~ .{A~ 9@~ =w@~ =g@~ =@~ =d@~ =@~ =@~ =V@~ =w@~ =m@ ?** ?**%�$ Amount~ �.d�'A~ �9[@~ �=@~ �= A~ �=j@~ �= bA~ �=@S@~ �=�;@~ � =I@~ � =@~ � =@ � ?** � ?**�%#�&State and Local Income Tax:�.�9�=�=�=�=�=�=� =� =� =� ?� ?�%�' Number of Returns~ �.n A~ �9>@~ �=C@~ �=@~ �=`@~ �= �@~ �=)A~ �=@~ � =�6@~ � =@~ � =N@~ � =@~ � =@�%�$ Amount~ �.ڬ`~ �9@~ �=@~ �=@~ �=@~ �=@�A~ �=h�A~ �=A~ � =p;A~ � =P@~ � =0'A~ � =@~ � =@�%�&Real Estate Tax:�.�9�=�=�=�=�=�=� =� =� =� =� =�%�' Number of Returns~ �.A~ �9@~ �=@~ �=@~ �=@~ �=@~ �=�@~ �= @~ � =Z@~ � =@~ � =@~ � =@~ � =p@�%�$ Amount~ �.plA~ �9@~ �=@~ �=Z@~ �=�@~ �= @~ �=P@~ �=�&@~ � =B@~ � =@~ � =@H@~ � =@~ � =y@�%�&Taxes Paid Deduction:�.�9�=�=�=�=�=�=� =� =� =� =� =�%�' Number of Returns~ �.|!A~ �9@~ �=@~ �=`@~ �=@~ �=A~ �=h�A~ �=�2@~ � =@~ � =F@~ � =y@~ � =(@~ � =@�%�$ Amount~ �.k}~ �9@@~ �=@~ �=�@~ �=@ @~ �=JA~ �=A~ �=lCA~ � =�A~ � =�@~ � = A~ � = u@~ � =Pp@�% �&Interest Paid Deduction:�.�9�=�=�=�=�=�=� =� =� =� =� =�%�' Number of Returns~ �.HsA~ �9@~ �=!@~ �=@F@~ �=,@~ �=c@~ �=P�@~ �=0@@~ � =`@~ � =@~ � =@~ � =P@~ � =@�%�$ Amount~ �.z_�~ �9`@~ �= H@~ �=@~ �=� A~ �=&0'~ �=^D5~ �="A~ � =,4A~ � =�A~ � =BA~ � = @~ � =�:@�% �&Contributions Deduction:�.�9�=�=�=�=�=�=� =� =� =� =� =�%�' Number of Returns~ �.A~ �9~ �=@~ �=@[@~ �=@~ �= @~ �=`mA~ �=�2@~ � =@~ � =A@~ � =�@~ � =@~ � =\@�%�* Amount~ �6>�~ �<~ �@@~ �@@~ �@6@~ �@h+A~ �@A~ �@�A~ � @0 A~ � @@~ � @x� A~ � @@~ � @�7A�%�+ FOOTNOTES:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4�+* - Less than $500.�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4J�+B** - Omitted to avoid disclosure of specific taxpayer information.�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4:�,2Details may not add to totals because of rounding.�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4U�,MSpecial Note: These data include Tax Year 2000 returns that were filed after �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4N�,FDecember 31, 2001, for those taxpayers who were granted an additional �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4N�,Fextension of time to file because of the events of September 11, 2001.�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4V�+NThis table presents aggregates of all returns filed and processed through the �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4T�+LIndividual Master File (IMF) system during Calendar Year 2002. In general, �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4L�+Dduring administrative or Master File processing, taxpayer reporting �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4V�+Ndiscrepancies are corrected only to the extent necessary to verify the income �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4W�+Otax liability reported. Most of the other corrections to the taxpayer records �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4Q�+Iused for these statistics could not be made because of time and resource �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4W�+Oconstraints. The statistics in this table should, therefore, be used with the �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4N�+Fknowledge that some of the data have not been perfected or edited for �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4��l����������������������������������������������������������������������������������������������+statistical purposes.�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4S�+KClassification by State was usually based on the taxpayer's home address. �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4M�+EHowever, some taxpayers may have used the address of a tax lawyer or �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4S�+Kaccountant or the address of a place of business; moreover, such addresses �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4R�+Jcould each have been located in a State other than the State in which the �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4�+taxpayer resided.�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4X�+PThis table includes (a) "substitutes for returns," whereby the Internal Revenue �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4T�+LService constructs returns for certain non-filers on the basis of available �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4S�+Kinformation and imposes an income tax on the resulting estimate of the tax �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4R�+Jbase, i.e., "taxable income," and (b) returns of nonresident or departing �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4�+aliens.�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4R�+JItemized deductions include any amounts reported by the taxpayer, even if �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4P�+Hthey could not be used in computing "taxable income," the base on which �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4N�+Fthe regular income tax was computed. Thus, total itemized deductions �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4N�+Finclude amounts that did not have to be reported by taxpayers with no �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4Q�+I"adjusted gross income." (Adjusted gross income is the total from which �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4V�+Nthese deductions would normally be subtracted.) In addition, if standard and �%�%�%�%�%�%�%�%� %� %� %� %� 5�%�4V�+Nitemized deductions were both reported on a tax return, the form of deduction �%�%�%�%�%�%�%�%� %� %� %� %� 5�%�4T�+Lactually used in computing income tax was the one used for the statistics. �%�%�%�%�%�%�%�%� %� %� %� %� 5�%�4W�+OTherefore, if the standard deduction was the form of deduction used, the total �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4U�+Mreported for itemized deductions was excluded from the statistics. However, �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4P�+Hthe component deductions were not similarly excluded. As a result, the �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4O�+Gnumber of returns and related amounts for the component deductions are �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4N�+Fslightly overstated in relation to the grand total shown for itemized �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4S�+Kdeductions. These components are also overstated in relation to the total �%�%�%�%�%�%�%�%� %� %� %� %� %�%�4U�+Mbecause there was a statutory limitation on the total of itemized deductions �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�%�4U�+Mthat could be claimed by certain high-income taxpayers. This limitation did �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�4�4Q�+Inot affect the component deductions, the sum of which therefore exceeded �3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�4�4/�+'the total used in computing income tax.�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�4�4:�+2Income tax includes the "alternative minimum tax."�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 3�4�4Z�+RTotal tax liability differs from "income tax" in that it is the sum of income tax �%�%�%�%�%�%�%�%� %� %� %� %� %�4�4X�+Pafter subtraction of all tax credits except the "earned income credit," and, in �%�%�%�%�%�%�%�%� %� %� %� %� %�4�4��l���������������������������������������������������������������������������������������������R�+Jaddition, includes the "alternative minimum tax," taxes from recapture of �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4P�+Hprior-year investment and low-income housing credits, tax applicable to �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4R�+JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4N�+Femployment income and on certain tip income, and certain other income-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�+related taxes.�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4M�-EEarned income credit includes both the refundable and non-refundable �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4R�-Jportions. The non-refundable portion could reduce income tax and certain �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4P�-Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4;�-3there was no tax liability at all, were refundable.�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�46�-.AGI Amount is less deficits, where applicable.�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�43�-+Tax-exempt Interest is not included in AGI.�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4R�-JTotal Credits excludes the "earned income credit," shown separately below.�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4N�-FExcess Earned Income Credit, or the refundable portion of the "earned �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4V�-Nincome credit" equals the amount in excess of "total tax liability," which is �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4R�-Jshown in the table. The excess credit shown includes any "advance earned �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4J�-Bincome credit payments" for those returns that had such an excess.�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4L�-DSOURCE: Internal Revenue Service, Information Services, Martinsburg �4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4P�-HComputing Center, Master File Service Support Branch. Unpublished data.�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�- April 2003.�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�-�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4��l����������������������������������������������������������������������������������������������4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�4�4���44444444 4 4 4 4 44444444444 4 4 4 4 444= hKL,�> ������" ������������������������������