\pJames N. Willis  H`d "R9K|]B  dMbP?_"*+%,H1' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001 xArial1 Arial1 Arial1' MS Sans Serifns Serif0001 Arial&?'?(?)?M d,,"d,,??@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" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##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  C C  C / <C #C  C  C C !8C &8C &8C !C "8C 8C 8C C "8C  ,C 8C  C <C  C )#<C %#<C +#<C  C  C + #<C   C ( C  ,C )#<C %#<C +#<C #<C  (C  (C &8C &8C 8C 8C *#<C ,#<C &#<C *#<C ,#<C &#<C / U} (} } I} } I} I} $   ,l@ ,h@ ,N@  ,c  ,$ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@d\Table 2.2 --2001 Individual Income Tax Returns with Itemized Deductions: Sources of Income, JBAdjustments, Deductions, Credits, and Tax Items, by Marital Status_W(All figures are estimates based on samples--money amounts are in thousands of dollars)   AllJoint returns ofSeparate returns of     !Item"returns#"married persons#"married persons#    % Number of%Amount% Number of%Amount% Number of%Amount  &'returns''returns''returns'  (~ )~ )~ )~ )~ )~ )  **"Adjusted gross income less deficit~ +ޟ ,A~ +,`A~ -0A~ +   *Salaries and wages~ +VwF  ,`#A~ +6" ,`A~ -PZ,A~ +,      *Taxable interest~ +FW6~ ,~ +*~ ,^~ -"A~ +V     *Tax-exempt interest~ +:~ ,? ~ +~w~ ,b @~ --@~ +`4A     * Dividends~ +VM~ ,1E~ +H~ ,t~ -A~ +     *State income tax refunds~ +Ƥ~ ,b~ +~US~ ,zr~ -lA~ +\A    *Alimony received~ + A~ ,6$-~ +@X@~ ,`xA-*5,229+*227,317  Business or profession:+,+,-+  . Net income~ +~ ,)*~ +"{0~ ,&!~ -Q@~ +=  .Net loss~ +~ ,*i7~ +<=A~ ,E~ -`@~ +A   Sales of capital assets:+,+,-+  .Net gain in AGI~ +`A~ ,aE~ +β`~ ,T4~ -@~ +r:  .Net loss in AGI~ + ~ ,~ +:$~ ,ʘ~ -@~ +@n@  3*+Sales of property other than capital assets~ +?~ ,~ +1~ ,~ -8@~ +`R  !*Taxable IRA distributions~ +dAOA~ ,Η/~ +L~ , ~ -@@~ +#A  &*Taxable pensions and annuities~ +&DA~ ,& )~ +rv~ , ~ -xxA~ +D  Rent and royalty:+,+,-+  . Net income~ +T~ ,ҩ ~ +>~ ,~ -@~ +2;  .Net loss~ +~ ,'~ +*+~ ,x~ - @~ +zA  $*Farm rental income less loss~ +3A~ ,e_~ +0A~ ,<~ -@~ +@N@  :/2Partnership and S Corporation net income less loss~ +' ~ ,jHl7~ +{~ ,7.~ -`@~ +SA  -*%Estate and trust net income less loss~ +ؔA~ ,Y/~ +@A~ ,PA~ -@~ +A  !*Farm net income less loss~ +-~ ,z~ +#A~ ,~ -ƶ@~ +(  !*Unemployment compensation~ +~ ,~ +o~ ,~ -@~ +p-A   ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@( * Taxable social security benefits~ +nTA~ ,j ~ +$JA~ ,6R ~ -b@~ +V#    !*Other income less loss~ !+f~ !,>@~ !+&$~ !,L~ !-@~ !+\A!!! ! #"*Total statutory adjustments~ "+I~ ", l ~ "+~ ",~ "-A~ "+>0""" " #. IRA payments~ #+&v~ #,~ #+ W~ #,xJA~ #-@~ #+}@### # '$.Student loan interest deduction~ $+/T~ $,1~ $+\+A~ $,pA $0-- $+--$$$ $  %.Payments to a Keogh plan~ %+0A~ %,~ %+d4~ %,[~ %-@~ %+w@%%% % )&.!Deduction for self-employment tax~ &+R~ &,~ &+R~ &,:]`~ &-@~ &+9 A&&& & "'.Moving expenses adjustment~ '+A~ ',JHV~ '+P A~ ',.A~ '-%@~ '+@''' ' )(.!Medical savings account deduction~ (+@@~ (,@~ (+@~ (,@ (--- (+--((( ( !)*Total itemized deductions~ )+ޟ ),Bj\A~ )+),vA~ )-0A~ )+))) ) &*.Itemized deductions limitation~ *+&nY~ *,c~ *+6RA~ *,G:~ *-dA~ *+R4*** * -+.%Medical and dental expenses deduction~ ++ !~ +,9 ~ ++*~ +,a~ +- A~ +++!+++ + ,.Taxes paid deduction~ ,++q ~ ,,JmI~ ,+Jk~ ,,b7~ ,-.A~ ,+"H,,, , -.Interest paid deduction~ -+!~ -,>?lS~ -+~ -,Z:|>~ --X8'A~ -+V|--- - ..Contributions deduction~ .+zc ~ .,2!~ .+N0~ .,Z5~ .-(A~ .+c... . (/. Casualty or theft loss deduction~ /+@~ /,,:A~ /+@~ /,ƥG~ /-Ѻ@~ /+@/// / &0.Total miscellaneous deductions~ 0+TfA~ 0,j~ 0+~ 0," ~ 0-!A~ 0+j000 0 1*Taxable income~ 1+I 1,YA~ 1+jl1,>A~ 1-.A~ 1+/ 111 1 2*Alternative minimum tax~ 2+0A~ 2,i~ 2+$s%A~ 2,!~ 2-@~ 2+XMA222 2 3*Total tax credits~ 3+œ~ 3,~ 3+bE~ 3,Ʊ~ 3-(A~ 3+A333 3 4.Child care credit~ 4+v~ 4,B_~ 4+~ 4,lN~ 4-@\@~ 4+@444 4 *5."Credit for the elderly or disabled~ 5++@~ 5,F@5+*7,8525,*1,166 5--- 5+--555 5 6.Child tax credit~ 6+B ~ 6,6p~ 6+4~ 6,,~ 6-A~ 6+A666 6 7.Education credit~ 7+vȽ~ 7,AA~ 7+H{CA~ 7,^Bw 7--- 7+--777 7 8.Rate reduction credit~ 8+*~ 8,vI~ 8+~ 8,-~ 8-@|@~ 8+v@888 8 9.Foreign tax credit~ 9+ƞ~ 9,f$~ 9+St~ 9,N8~ 9-\@~ 9+A999 9 2:1*Earned income credit used to offset income:+:,:+:,:-:+::: : ;2tax before credits~ ;+A~ ;,@~ ;+ @~ ;,L@ ;--- ;+--;;; ; <.Minimum tax credit~ <+N A~ <,NBS~ <+A~ <, :C~ <-@~ <+@<<< < =.General business credit~ =+ A~ =,!&~ =+A~ =,l=A~ =-@~ =+-@=== = *>."Empowerment zone employment credit~ >+q@~ >,@~ >+ @~ >,@ >-*51 >+*556>>> >  ?*Income tax after credits~ ?+V ?,yA~ ?+L=~ ?,*~ ?-<~ ?+T??? ? @ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,8H ,9I ,@J ,Y@ K ,c@L ,p@M ,~@N ,u@O ,a@P,^@Q,@R,r@S,p@T,s@U,i@V,x@W,p@X,_@Y,j@Z,k@[,`@\,o@],o@^,@_,@@*Total income tax~ @+" @,yA~ @+M=~ @,V~ @-o.A~ @+¸T@@@ @ A*Total tax liability~ A+ A,rlJA~ P+us,~ P?@~ P>~ P>P@PjAQ*Salaries and wages~ Q>J-~ Q+g$~ Q?@B@~ Q>H8A~ Q>j%~ Q@ ~oR*Taxable interest~ R>ֆy~ R+Ǫ~ R?@~ R>@~ R>&~~ R@{S*Tax-exempt interest~ S>`@~ S+NT'~ S?D@~ S>@@~ S>.A~ S@VT* Dividends~ T>.~ T+v6~ T?k@~ T>@Q@~ T>b+~ T@ U*State income tax refunds~ U> a~ U+ E~ U?@~ U>K@~ U>ژ~ U@~V*Alimony received~ V> n@~ V+m V?-- V>--~ V>@~ V@4 EAWBusiness or profession:W>W+W?W>W>W@X. Net income~ X>LrA~ X+&~ X?S@~ X> A~ X>W<~ X@Y.Net loss~ Y>iA~ Y+; Y?*44 Y>*329~ Y>`7A~ Y@DA ZSales of capital assets:Z>Z+Z?Z>Z>Z@[.Net gain in AGI~ [>A~ [+~ [?@~ [>8@~ [>؆~ [@>ά \.Net loss in AGI~ \>A~ \+D%~ \?@~ \>@S@~ \>fh~ \@3]*+Sales of property other than capital assets~ ]>@~ ]+t~ ]?@~ ]>0@~ ]>8A~ ]@A!^*Taxable IRA distributions~ ^>@A~ ^+9h^?*1,427^>*10,908~ ^>fH~ ^@&_*Taxable pensions and annuities~ _>A~ _+vy~ _?@~ _>4A~ _>[~ _@6h `,l@a,Y@b,j@c,h@d,@e,@f,@g,~@h,@i,@j,@k,{@l,r@m,@n,~@o,@p,{@q,@r,y@s,~@t,@u,t@v,w@w,w@x,@y,~@z,n@{,{@|,q@},y@~,@,p@`Rent and royalty:`>`+`?`>`>`@a. Net income~ a>@~ a+@~ a>L*&A~ a@nmb.Net loss~ b>;A~ b+&T~ b?O@~ b>@~ b>FJ)~ b@$c*Farm rental income less loss~ c>p@~ c+ @ c?*961c>*8,256~ c>$@~ c@A:d/2Partnership and S Corporation net income less loss~ d>A~ d+0~ d?2@~ d>A~ d>t*A~ d@F2^-e*%Estate and trust net income less loss~ e>{@~ e+4lA~ e?l@~ e>@~ e>@gA~ e@^!f*Farm net income less loss~ f>@~ f+ f?*3f>*-7,868~ f>@~ f@n7!g*Unemployment compensation~ g>A~ g+"& g?*975g>*1,205~ g>E$A~ g@(h* Taxable social security benefits~ h> g@~ h+6~ h?@~ h>@~ h>Fi~ h@BTi*Other income less loss~ i>HfA~ i+@!Ai?*3,292i>*64,322~ i>n$'~ i@j#j*Total statutory adjustments~ j>:&~ j+W?A~ j?@~ j>@~ j>n~ j@k. IRA payments~ k> @~ k+A k?*935k>*1,870~ k>A~ k@"A'l.Student loan interest deduction~ l>,@~ l+@@ l?*931 l>*323~ l>A~ l@ A m.Payments to a Keogh plan~ m>@P@~ m+DA m?*777m>*9,782~ m>HA~ m@we)n.!Deduction for self-employment tax~ n>A~ n+A~ n?@~ n>@~ n>6A~ n@k"o.Moving expenses adjustment~ o>`M@~ o+P7@ o?*8 o>*34~ o>A~ o@DaA)p.!Medical savings account deductionp>*1,524p+*1,422 p?-- p>--~ p>@~ p@@!q*Total itemized deductions~ q>lJA~ q+ ~ q?@~ q>)A~ q>~ q@҈*&r.Itemized deductions limitation~ r>@~ r+ ~ r?$@~ r>@~ r>"A~ r@ް-s.%Medical and dental expenses deduction~ s>+"A~ s+8?A~ s?@~ s> v@~ s>>'~ s@63t.Taxes paid deduction~ t>~ t+.dm~ t?@~ t>A~ t>z߳~ t@G u.Interest paid deduction~ u>F~ u+BE~ u?@~ u>|A~ u>u~ u@ v.Contributions deduction~ v>j~ v+t|~ v?l@~ v>iA~ v>KL~ v@F(w. Casualty or theft loss deduction~ w>X@~ w+0p@ w?-- w>--~ w>;@~ w@A&x.Total miscellaneous deductions~ x> ^3A~ x+>>~ x?H@~ x>@~ x>pKA~ x@@&y*Taxable income~ y>6~ y+=~ y?@~ y>]~ y>rA~ y@.${z*Alternative minimum tax~ z>.@~ z+sA z?*166 z>*576~ z>0A~ z@L3A{*Total tax credits~ {>~ {+(@A~ {?@~ {>@~ {>J~ {@d|.Child care credit~ |>v!~ |+LA|?*4,652|>*2,323~ |> @~ |@i@*}."Credit for the elderly or disabled }>-- }+-- }?-- }>--~ }>@~ }@T@~.Child tax credit~ ~>|:A~ ~+2A~ ~? @~ ~>3@~ ~>x6A~ ~@@.Education credit~ >8? A~ +`A?*3,608 >*755~ >8A~ @P; A ,@ ,u@ ,r@ ,r@ ,v@ ,t@ ,|@ ,@ ,x@ ,p@ ,s@ ,r@ ,s@ ,v , , , , , ,F ,P@.Rate reduction credit~ >>8~ +` A~ ?U@~ >Ԣ@~ >T,A~ @A.Foreign tax credit~ >p@~ +@~ ?%@~ >`@~ >'A~ @+21*Earned income credit used to offset income>+?>>@2tax before credits~ > A~ +-@ ?*975 >*232~ >@~ @@.Minimum tax credit~ >6@~ +@ ?*13 >*92~ >*@~ @ A.General business credit~ >>@~ +޶@ ?*44>*1,750~ >@~ @@*."Empowerment zone employment credit >*12 +*72 ?-- >--~ >@~ @l@ *Income tax after credits~ >ۨ~ +S~ ?@~ >A~ >HdA~ @**Total income tax~ >ܨ~ +Zt~ ?@~ >A~ >:)~ @*Total tax liability~ >~ +N#~ ?@~ >A~ >*~ @I*Total tax payments~ > l~ +b~ ?@@~ >/A~ >2~ @(5!.Income tax withheld~ >ʫ~ +~ ?@~ >A~ >Y~ @  .Estimated tax payments~ >`A~ +:~ ?`@~ >@@~ > ~ @*C*Overpayment refunded~ >÷~ +>"V~ ?@{@~ >@~ >.~ @B    !3Tax due at time of filing~ A8)A~ 4u~ B^@~ A@~ AZ~ CH    nDf* Estimate should be used with caution due to the small number of sample returns on which it is based.    ?D7NOTE: Detail may not add to totals because of rounding.    iDaSource: IRS, Statistics of Income, Individual Complete Report 2001, Publication 1304, March 2004.            = #> ????ml_dwVVl`Aa*0aa*0*0)a`d(0E(0`d(x0qq     "