�\pjnwill00 4e,}q $(gDza}*�V�@��@�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�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_);_(* \(#,##0\);_(* "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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C " ��C " ��C " �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � ,�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89Florida  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ Bn~ E @~ E Z~ E&a~ Eh2A~ E� 5A~ Eȅ+A~ E�=A~ E�A~ E`J@~ Ep@~ E@~ E.@ # ,Joint Returns Count~ B@�~ Ex@~ ElA~ EsA~ EGA~ Edb"A~ E>�&~ EA~ E؍A~ E{@~ E@~ E@ @~ E@ # ,Single Returns Count~ B~ E@@~ E�9B~ E�)A~ E]"~ EF!~ EPA~ E@~ E@~ E@~ E@~ E@~ E@ # ,Head of Household Count~ BI~ EP@~ EP A~ EĹA~ Ex�A~ EWA~ E@@~ E8@~ Eʼ@~ E@~ E@~ E{@~ E@j@ # ,Number of Farm Returns~ B�@~ E"@~ EJ@~ E@~ EN@~ EĹ@~ Eݺ@~ E@~ E @~ E@~ E@~ Eh@~ E{@ ##,Paid Preparer Returns Count~ B~ E@~ E�'A~ E&b8~ EV(~ E�&A~ Eh7A~ E A~  E`�A~  E0@~  E@~  E@P@~  E@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ Bz{~ E@~ EE~ EfM~ E^/A~ EAH~ E�.~ EMA~  EZA~  Ep@~  Ej@~  E�@~  EM@#, Amount~ B�5~ E�$A~ Eg~ E<~ Ev+�~ E: ~ ES� ~ ER^~  EM�~  E�8_~  E�;~  ET�~  El# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B@1KA~ E@~ E�A~ E�6A~ EA~ EP�%A~ Ep,#A~ Et2A~  EЬA~  EY@~  EP@~  E@@~  E@#, Amount~ BF�~ E82A~ E�A~ E�C~ Ee/A~ Ej,l~ Ew~ E>P~  E.W~  Ex�&A~  E�g~  E6~  E>#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ BA~ Et@~ E@~ Eo@~ E@I@~ EG@~ E`/@~ Ec@~  E@@~  E@~  E@@~  E:@~  E@#, Amount~ Brn~ EA~ E R@~ EHA~ Eh�A~ EL#A~ E� "A~ EA~  E&~  Ep;A~  E:@~  E� ~  EFN#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B:1s~ E�'@~ E8�A~ E@� A~ E`�A~ ERA~ E<A~ E�! A~  E�A~  E@~  E�)@~  E@@~  E@#, Amount~ BQ~ Ex�A~ E� A~ EsA~ EA~ Ev�3~ E �/A~ E0~  E�.A~  E!A~  E�1V~  E&A~  Ejw# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B`@~ EX@~ E4@~ E@~ E>@~ E@~ Er@~ E@~  Ej@~  E@~  ER@~  EN@~  E@#, Amount~ Bp� A~ E@~ Ex@~ E@~ E@~ E@~ E�@~ E@~  E'@~  E?@~  Ey@~  E@~  E@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B@B~ E@~ E06 A~ E`�A~ E�=�@~ E؆A~ EA~ E_@~  E/@~  E@@~  Ef@~  E@~  E$@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ Bjb�~ E\�~ EH -A~ E�Y~ E0-A~ E~S~ EJ1O~ E5~ EE~ E^+-~ E~+]~ EA~ E.) #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B^~ "E@~ "EvA~ "E�A~ "E@QA~ "EA~ "E�A~ "EA~ " EA~ " E`@~ " EpQ@~ " E@@~ " E@"##, Amount~ #B��~ #E� A~ #E ~ #E @~ #E@~ #E`7A~ #E&~ #El*~ # E.RL~ # E(.A~ # Eҗ�~ # E��~ # E�j##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B}"A~ %E<@~ %E@@~ %E�(@~ %E @~ %E@~ %E@~ %E%@~ % E '@~ % E@~ % Ek@~ % E@~ % E@%#&, Amount~ &BW�~ &Eu@~ &ExwA~ &EA~ &ErA~ &E<~ &E�P~ &Er0A~ & E bL~ & E>%'~ & E$0A~ & EA~ & EA&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B~W~ (EX@~ (E`@~ (Ep�A~ (E A~ (E_A~ (E�A~ (E� �@~ ( E@~ ( E@~ ( EX@~ ( E̲@~ ( E$@(#), Amount~ )Bh�~ )E0%@~ )EvA~ )E]�~ )E&Ӛ~ )E h~ )E� @~ )EF~ ) E�~ ) E R,A~ ) E� C~ ) E A~ ) E A)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@~ +EȢ@~ +E@~ +Eį@~ +E@~ +Ek@~ +Eu@~ +E@~ + E@~ + Eh@~ + E4@~ + E؁@~ + Ez@+#,, Amount~ ,B~ ,E~ ,E~ ,Ep~ ,E~ ,E~ ,E~ ,E@?~ , E#~ , E[~ , E ~ , E~ , E),#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .BA~ .E@~ .E@~ .E@~ .E`#@~ .E@~ .E|@~ .Ev@~ . E`@~ . E@~ . E@~ . Ea@~ . EE@.#/, Amount~ /B}+A~ /E"@~ /E`@~ /Ev A~ /E@�A~ /EНA~ /E�@~ /E_@~ / E@~ / E(@~ / E @~ / E@~ / Eb@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1BΌ1~ 1E{@~ 1Eī@~ 1E@N@~ 1E`�A~ 1E A~ 1EX�A~ 1EC@~ 1 E`G@~ 1 E@~ 1 E@~ 1 Ez@~ 1 E @1#2, Amount~ 2B�~ 2Ḙ@~ 2E@~ 2E@~ 2EeA~ 2EW~ 2E�~ 2EN~ 2 EN!A~ 2 E�A~ 2 EA~ 2 E�3@~ 2 E F@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4BA A~ 4E@~ 4E@~ 4E@~ 4E@@~ 4E@~ 4E`@~ 4E-@~ 4 E@~ 4 Ek@~ 4 E0@~ 4 E@~ 4 E؆@4#5, Amount~ 5B�,A~ 5Eb@~ 5E@~ 5E`*@~ 5E\@~ 5E�@~ 5E�/@~ 5E`@~ 5 E Z@~ 5 E@Q@~ 5 E@~ 5 E@~ 5 E @5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B�A~ 7E@~ 7EU@~ 7E@~ 7E`@~ 7E�5@~ 7E`6@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B@~ 8E@~ 8E@~ 8E@~ 8E@-@~ 8E@g@~ 8E@~ 8E~ 8 E~ 8 E~ 8 E~ 8 E~ 8 E8#(9- S.E. Health Insurance Deduction:9B9E9E9E9E9E9E9E9 E9 E9 E9 E9 E9#:. Number of Returns~ :BH�A~ :EJ@~ :Ed@~ :E@~ :E@T@~ :E@~ :EP@~ :E@@~ : E�*@~ : E @~ : E @~ : E@~ : E@:#;, Amount~ ;BA~ ;EL@~ ;E@{@~ ;EM@~ ;E�.@~ ;Ej@~ ;E�1@~ ;Ey@~ ; E@~ ; E@~ ; E@@~ ; E@~ ; E[@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B�9@~ =Ed@~ =EH@~ =E@~ =Et@~ =E@~ =E0@~ =E@~ = E@~ = Eǰ@~ = E=@~ = E0@~ = E@=#>, Amount~ >B �A~ >EȚ@~ >E@~ >ED@~ >EQ@~ >EI@~ >E@~ >E s@~ > E@~ > E@~ > Ep@~ > E�?@~ > E@>#?-Total Adjustments:?B?E?E?E?E?E?E?E? E? E? E? E? E?#@�lA��B��AC��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~ @B4A~ @E@~ @EU A~ @E A~ @EțA~ @E�A~ @EHA~ @E�3@~ @ E0F@~ @ E@~ @ Ep@~ @ E@~ @ E@@#A, Amount~ ABd�~ AE@~ AEA~ AE� A~ AE(oA~ AE�3A~ AEA~ AE$�A~ A ESA~ A E A~ A EĈA~ A Ep@~ A Ep@A#B? AGI Amount~ BCFP~ BFt~ BF&~ BF�~ BF ~ BF�� ~ BF# ~ BF>M�~ B Fp~ B F޵�~ B FNA�~ B FR~ B F�V B@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DB�~ DE@z@~ DE@~ DE(vA~ DE@o A~ DEA~ DE�%A~ DExA~ D E A~ D EY@~ D ES@~ D E@k@~ D E@D#DDDDE, Amount~ EBv� ~ EE|,)A~ EEfc<~ EE>�~ EExFA~ EE~~ EE,ZA~ EE^o5~ E E-~ E EN~ E E�~ E E^N~ E EXGAE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBK~ GEp,@~ GE�W~ GEIJ5A~ GEu-A~ GE<5+A~ GEA~ GE8^A~ G E@~ G E@~ G E@~ G E@~ G EB@G#H, Amount~ HBZ~ HESA~ HEx�~ HE>&~ HE�c~ HE\~ HE�?�~ HE@�.A~ H Ex�A~ H E@~ H EH�A~ H E�=@~ H E{@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JBl~ JE9@~ JËA~ JEރI~ JE1A~ JErS~ JEl+A~ JE�,A~ J E A~ J E :@~ J Ep@~ J E@~ J E@J#K, Amount~ KB6�9~ KE@U@~ KE0:"A~ KEJ~ KE�~ KEV�~ KE�= ~ KEQ�~ K E�~ K E.�0~ K Ej~ K EIR~ K E�K#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MBl~ MEZ@~ MED�A~ ME}I~ MERG~ MErS~ MEl+A~ ME�,A~ M E A~ M E :@~ M E`@~ M E@~ M E@M#N, Amount~ NB� ~ NEZ@~ NE@~ NEHI/A~ NE��~ NED TA~ NEJ�~ NEbC~ N Eo~ N E�~ N EV�~ N E�%~ N EB�N#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB�U~ PE@_@~ PE0s@~ PE�A~ PEA~ PE;A~ PEt�A~ PEA~ P E R@P G ** P G ** P G ** ~ P GP#Q, Amount~ QBB~ QEN@~ QEC@~ QE@~ QEA~ QEA~ QEl�A~ QE�A~ Q E@Q G ** Q G ** Q G ** ~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER GR GR GR GR#S. Number of Returns~ SBL�ASG ** SG ** ~ SE@~ SEPY@~ SEc@~ SE {@~ SE_@~ S Ex@~ S E@~ S E@~ S E@~ S Ef@S#T, Amount~ TB@�ATG ** TG ** ~ TEJ@~ TE@@~ TE@@~ TE u@~ TE@~ T E@~ T E@~ T E6@~ T E@x@~ T EY@T$U/Education Credits:UBUGUGUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VBp�A~ VE,@~ VEG@~ VER@~ VE@~ VE�@~ VE@~ VE@V G ** V G ** ~ V E~ V E~ V EV#W, Amount~ WBh�A~ WE(@~ WE@~ WE @~ WEy@~ WEP@~ WE`@~ WE@-@W G ** W G ** ~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXEXEXEXEXEXEXEX GX GX EX EX EX#Y. Number of Returns~ YB  A~ YE@~ YE@~ YE@~ YE@~ YE @~ YEG@~ YE@~ Y E@@~ Y E(@~ Y Ew@~ Y E@~ Y E@Y#Z, Amount~ ZB\A ZG*~ ZEb@~ ZE8@~ ZEԛ@~ ZE@~ ZE @~ ZEھ@~ Z E@~ Z E@~ Z E@o@~ Z E@~ Z EP+@Z# [-General Business Credit:[B[G[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \Bm@~ \E~ \E@U@~ \E؁@~ \E@~ \E@~ \E@~ \E@~ \ En@~ \ E̒@~ \ EJ@~ \ E@~ \ EH@\#], Amount~ ]B@~ ]E~ ]E1@~ ]Ep@~ ]E@~ ]E,@~ ]ER@~ ]E@~ ] E@~ ] E@~ ] E@~ ] E@~ ] E@x@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _B��~ _E`z@~ _E�@~ _E)~ _E�"A~ _EN�#~ _E]A~ _Em A~ _ E@~ _ E@~ _ E@~ _ Eb@~ _ Eɽ@_#`�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~ `B�~ `ET@~ `E@~ `EH� A~ `EXaA~ `E� A~ `EX�A~ `E(� A~ ` E0@~ ` E@~ ` Ei@~ ` EY@~ ` E8XA`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bB)A~ bE@~ bEA~ bE(�A~ bE@~ bE@~ bE @~ bE@~ b E@@~ b E@~ b E@~ b Ef@~ b E:@b#c, Amount~ cB@�9A~ cEL@~ cE`�A~ cEf A~ cE8�A~ cE�1A~ cE A~ cEБA~ c E A~ c E@,@~ c E \A~ c E`y@~ c E@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eBQ~ eEp@~ eEA~ eEZ<~ eE~�=~ eElP~ eE>�6~ eE�'A~ e E� A~ e E=@~ e E @~ e E@~ e E@e#f, Amount~ fBPs ~ fE@~ fE @~ fE(A~ fEo~ fE~ fE֝u~ fEfE7~ f E j~ f E.~ f Ex�~ f Ep~ f E��f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hB*h~ hE@~ hEd!~ hE^gC~ hE(@~ hEjPQ~ hE~�6~ hE�.A~ h E�A~ h EB@~ h Ep@~ h E@~ h E"@h#i, Amount~ iB\� ~ iE@~ iE� A~ iEJPA~ iE�z~ iEK1~ iE^�~ iE�3B~ i Ev~ i E�~ i EΕ�~ i ENo~ i E��i#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kBYA~ kE@~ kEZ!D~ kE�(R~ kE`C~ kE3A~ kEz)A~ kE�*A~ k E|FA~ k E�@~ k E@@~ k E@~ k E@k#l, Amount~ lBW� ~ lEP@~ lE<~A~ lE{;A~ lE��~ lE6f~ lE�~ lE~ l EJJ)~ l E�~ l Eƣ~ l E�~ l E&l#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nB�+7~ nE@~ nE@^@~ nEЉ@~ nEP@~ nE�A~ nE[A~ nE@~ n E@~ n E@~ n E@~ n E@~ n E@n#o, Amount~ oB"%�~ oEcA~ oE@@~ oE0H A~ oE�A~ oE>d,~ oE B~ oEֳ;~ o EU~ o E �-A~ o Ev~ o Eo~ o ERcJo#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qBFS~ qE8@~ qE A~ qE�A~ qEA~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rBhAA~ rE@~ rE�$A~ rEN~ rED3A~ rE>@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tBQF~ tE&@~ tEA~ tE(sA~ tE| A~ tE&@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uBzy~ uE@~ uE>�#~ uEF0F~ uEx�A~ uE,@~ uE~ uE~ u E~ u E~ u E~ u E~ u Eu#v-Total Tax Payments:vBvEvEvEvEvEvEvEv Ev Ev Ev Ev Ev#w. Number of Returns~ wBP�~ wE`@~ wE~N~ wEʷZ~ wE1A~ wER~ wE�:+A~ wE�A~ w EA~ w E @~ w EP@~ w E@~ w E@w#x, Amount~ xBº�~ xEnA~ xEJL~ xE~ xEPPKA~ xE>~ xE~ xEnP_~ x E�~ x Ev~ x E2~ x Ej� ~ x E�x#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB&]~ zEe@~ zEzH~ zEvQ~ zE�.A~ zE@~ zE�"A~ zEA~ z E_A~ z E�@~ z E Y@~ z Ee@~ z E @z#{, Amount~ {Bn1,~ {Eu~ {E0~ {Enf�~ {E�~ {E�~ {E�~ {E�~ { EY�~ { E~ { E�&~ { E~ { El��{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B5A~ }E&@~ }EPA~ }E0�A~ }ExA~ }EA~ }E� A~ }EX8A~ } E�@~ } E@~ } E�@~ } E@~ } E@}#~, Amount~ ~B_~ ~E@~ ~E@~ ~E�A~ ~E0�A~ ~EA~ ~EA~ ~E4�A~ ~ EN%~ ~ E�A~ ~ ENA~ ~ E~�&~ ~ EZn~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l���������������������������������������������������������������������������������������������. Number of Returns~ BY!A~ E@~ E @~ E@~ Ef@~ Ep%A~ E@~ E?@~ E@~ E@~ EB@~ Eg@~ ED@#�, Amount~ �B�9�~ �E @~ �Et�A~ �E #A~ �E!~ �E2~ �EFk$~ �E�A~ � E@R A~ � E� @~ � E�@~ � E\@~ � EM@�##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B A~ �Eʢ@~ �E@~ �E@~ �E@~ �E @~ �E@@~ �E@@~ � Ew@~ � EA@~ � E@~ � E@~ � E@�#�, Amount~ �BJRL~ �E@~ �Ea@~ �Ea@~ �E@@~ �E@~ �E@@~ �E @~ � E@~ � EP@~ � EH�A~ � E�@~ � E A�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BZu~ �E@~ �E@@~ �EXHA~ �E�A~ �EHA~ �EqA~ �EA~ � E� A~ � Ep@~ � E0@~ � E@~ � EW@�#�, Amount~ �B_M~ �E@~ �Ep@~ �E A~ �E8�A~ �E&A~ �Eޮ8~ �E~�,~ � E/~ � EA~ � EQ(~ � EH� A~ � EA�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �Bf|~ �E@~ �EH@~ �EX�A~ �E�7 A~ �EA~ �EA~ �E�A~ � E� A~ � E�@~ � E $@~ � Ec@~ � E+@�#�, Amount~ �B~ �E8�A~ �El@~ �E8"A~ �EГA~ �Ed�)A~ �E^@~ �E �)A~ � E@�,A~ � EA~ � E8~ � ENA~ � EX�(A�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �Byr~ �E@�@~ �E@~ �E�-@~ �EH�A~ �E_A~ �ET2A~ �E,�A~ � E A~ � E�/@~ � Eu@~ � E3@~ � E@�#�, Amount~ �BJu~ �E0�A~ �Ed�A~ �E�<3~ �E�.3A~ �E&l�~ �E�~ �E֔�~ � E��~ � E6A?~ � E�.g~ � E!~ � E@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B4~ � H�"A~ � H�+*A~ � HA~ � H\�#�% FOOTNOTES:�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)�%* - Less than $500.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)J�%B** - Omitted to avoid disclosure of specific taxpayer information.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�):�&2Details may not add to totals because of rounding.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)U�&MSpecial Note: These data include Tax Year 2000 returns that were filed after �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�&FDecember 31, 2001, for those taxpayers who were granted an additional �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�&Fextension of time to file because of the events of September 11, 2001.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)V�%NThis table presents aggregates of all returns filed and processed through the �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)T�%LIndividual Master File (IMF) system during Calendar Year 2002. In general, �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)L�%Dduring administrative or Master File processing, taxpayer reporting �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)V�%Ndiscrepancies are corrected only to the extent necessary to verify the income �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)W�%Otax liability reported. Most of the other corrections to the taxpayer records �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)Q�%Iused for these statistics could not be made because of time and resource �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)W�%Oconstraints. The statistics in this table should, therefore, be used with the �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�%Fknowledge that some of the data have not been perfected or edited for �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)��l����������������������������������������������������������������������������������������������%statistical purposes.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)S�%KClassification by State was usually based on the taxpayer's home address. �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)M�%EHowever, some taxpayers may have used the address of a tax lawyer or �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)S�%Kaccountant or the address of a place of business; moreover, such addresses �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)R�%Jcould each have been located in a State other than the State in which the �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)�%taxpayer resided.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)X�%PThis table includes (a) "substitutes for returns," whereby the Internal Revenue �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)T�%LService constructs returns for certain non-filers on the basis of available �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)S�%Kinformation and imposes an income tax on the resulting estimate of the tax �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)R�%Jbase, i.e., "taxable income," and (b) returns of nonresident or departing �2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�#�)�%aliens.�2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�#�)R�%JItemized deductions include any amounts reported by the taxpayer, even if �2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�#�)P�%Hthey could not be used in computing "taxable income," the base on which �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�%Fthe regular income tax was computed. Thus, total itemized deductions �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�%Finclude amounts that did not have to be reported by taxpayers with no �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)Q�%I"adjusted gross income." (Adjusted gross income is the total from which �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)V�%Nthese deductions would normally be subtracted.) In addition, if standard and �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)V�%Nitemized deductions were both reported on a tax return, the form of deduction �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)T�%Lactually used in computing income tax was the one used for the statistics. �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)W�%OTherefore, if the standard deduction was the form of deduction used, the total �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)U�%Mreported for itemized deductions was excluded from the statistics. However, �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)P�%Hthe component deductions were not similarly excluded. As a result, the �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)O�%Gnumber of returns and related amounts for the component deductions are �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�%Fslightly overstated in relation to the grand total shown for itemized �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)S�%Kdeductions. These components are also overstated in relation to the total �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)U�%Mbecause there was a statutory limitation on the total of itemized deductions �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)U�%Mthat could be claimed by certain high-income taxpayers. This limitation did �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)Q�%Inot affect the component deductions, the sum of which therefore exceeded �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)/�%'the total used in computing income tax.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�):�%2Income tax includes the "alternative minimum tax."�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)Z�%RTotal tax liability differs from "income tax" in that it is the sum of income tax �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)X�%Pafter subtraction of all tax credits except the "earned income credit," and, in �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)��l���������������������������������������������������������������������������������������������R�%Jaddition, includes the "alternative minimum tax," taxes from recapture of �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)P�%Hprior-year investment and low-income housing credits, tax applicable to �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)R�%JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)N�%Femployment income and on certain tip income, and certain other income-�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�%related taxes.�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)M�'EEarned income credit includes both the refundable and non-refundable �#�#�#�#�#�#�#�#� #� #� #� #� #�)�)R�'Jportions. The non-refundable portion could reduce income tax and certain �#�#�#�#�#�#�#�#� #� #� #� #� #�)�)P�'Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �(�(�(�(�(�(�(�(� (� (� (� (� (�)�);�'3there was no tax liability at all, were refundable.�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)6�'.AGI Amount is less deficits, where applicable.�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)3�'+Tax-exempt Interest is not included in AGI.�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)R�'JTotal Credits excludes the "earned income credit," shown separately below.�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)N�'FExcess Earned Income Credit, or the refundable portion of the "earned �#�#�#�#�#�#�#�#� #� #� #� #� #�)�)V�'Nincome credit" equals the amount in excess of "total tax liability," which is �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)R�'Jshown in the table. The excess credit shown includes any "advance earned �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)J�'Bincome credit payments" for those returns that had such an excess.�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)L�'DSOURCE: Internal Revenue Service, Information Services, Martinsburg �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)P�'HComputing Center, Master File Service Support Branch. Unpublished data.�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�' April 2003.�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�'�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�'�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�'�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�'�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�'�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� *�)�)�#�#�#�#�#�#�#�#� #� #� #� #� *�)�)�#�#�#�#�#�#�#�#� #� #� #� #� *�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)��l����������������������������������������������������������������������������������������������(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�l���������������� �� �� �� �� ��������������������������������������)))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ) ��!��"��#��$��%��&��'��(��)��*��+�� ) ) ) ) ) ) ) )  )  )  )  )  )!)!)!)!)!)!)!)!)! )! )! )! )! )")")")")")")")")" )" )" )" )" )#)#)#)#)#)#)#)#)# )# )# )# )# )$)$)$)$)$)$)$)$)$ )$ )$ )$ )$ )%)%)%)%)%)%)%)%)% )% )% )% )% )&)&)&)&)&)&)&)&)& )& )& )& )& )')')')')')')')')' )' )' )' )' )()()()()()()()()( )( )( )( )( )))))))))))))))))) )) )) )) )) )*)*)*)*)*)*)*)*)* )* )* )* )* )+)+)+)+)+)+)+)+)+ )+ )+ )+ )+ )= hKL,�> ��" ������������������������������