�\pjnwill00 8YXq� I(D/a`}A�]�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�Arial1 x�Arial1 ��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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C "<C "<�C "<��C "<��C "<�C xA�C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�C "�������������������U} �#}  � X�l������6��6��6�6 � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          >C33333%3Size of Adjusted Gross Income3 3 3 3 3 45KMissouriA Breakeven~ 7�?~ 8@~ 8@~ 8L@~ 8j@~ 8O@~  8j@~  8OA~  8jA~  8�A~  8�.A5?ATotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and5@BReturns  Loss~ 9@~ 9@~ 9L@~ 9j@~ 9O@~ 9j@~  9OA~  9jA~  9�A~  9�.A  Over:.*!!!!!!! ! ! ! ! ! + Returns Count~ Dz~ G@~ G@�A~ G A~ G|-A~ G~A~ G_A~ GP�A~ G@~ G@~ G@~ G.@~ GP@ " +Joint Returns Count~ DZ0A~ G@~ G@@@~ G J@~ GP@~ G^ A~ G]A~ GX�A~ Gf@~ G�@~ G@6@~ G@~ G@ " +Single Returns Count~ DD~ G@~ GLA~ G�A~ GA~ GX@A~ G@~ G@~ Gۿ@~ G@~ GF@~ G@~ Gq@ " +Head of Household Count~ D0�A~ G@~ G @~ G`U@~ Gp@~ G0@~ G @~ G*@~ G@~ G@~ G0@~ GT@~ GE@ " +Number of Farm Returns~ D`@~ G@~ G@~ Gg@~ G.@~ G@~ G@~ G@~ G@~ G@~ G,@~ G u@~ G d@ "#+Paid Preparer Returns Count~ D �7A~ G@~ GL�A~ G$]A~ GP� A~ G�A~ G A~ G @~  G@~  G@~  G @~  GK@~  G`@",Salaries and Wages:DGGGGGGG G G G G G"- Number of Returns~ Dj�~ G@~ G�$A~ G\KA~ GdA~ GRA~ GkA~ GlA~  GP@~  G@@~  G@~  G/@~  Gܞ@"+ Amount~ D:-~ G�A~ Gg~ GnRC~ GV�~ G�~ GJ~ GNڰ~  GvB3~  G�~  G0RA~  Gh~  GU}" ,Taxable Interest Income:DGGGGGGG G G G G G"- Number of Returns~ D*N~ G@~ GA~ GA~ GA~ GdA~ GA~ GuA~  G@)@~  G@@~  Gh@~  G߳@~  G,@"+ Amount~ D��~ G@~ G�A~ GA~ G �A~ G A~ G�"~ G�4A~  G�A~  GyA~  GCA~  GoA~  GiA",Tax-exempt Interest:DGGGGGGG G G G G G"- Number of Returns~ D@~ G@~ GW@~ G @~ G@~ G@~ G@~ GV@~  G@~  G@~  G @~  GT@~  G@"+ Amount~ Dv5~ G@q@~ G@~ G�4@~ G{@~ G@~ G H@~ G@~  G0@~  G@@~  G� A~  Gн@~  GA",Dividends Received:DGGGGGGG G G G G G"- Number of Returns~ DLX#A~ G@~ G@_@~ G@~ G`@~ G@~ G0]@~ Gp@~  G @~  G@~  G@~  G@~  Gz@"+ Amount~ D�>A~ Ge@~ GK@~ GP@~ GN@~ GA~ G� A~ GA~  G A~  GЊ@~  Gl�A~  G� A~  GA" ,State and Local Refunds:DGGGGGGG G G G G G"- Number of Returns~ DA~ GZ@~ G@~ G@~ G @~ G@~ G0A~ G@@~  G@*@~  G@~  G@~  G@~  GT@"+ Amount~ DMA~ G@~ Gb@~ G\@~ G@~ G@>@~ G[@~ G�@~  G@J@~  G@~  G @~  G-@~  G@"6,.Business or Profession Net Income (less loss):DGGGGGGG G G G G G"- Number of Returns~ D8oA~ G;@~ Ga@~ G@~ G@@~ Ga@~ G@~ GL@~  G@~  G@~  Gn@~  G4@~  GH@" �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� + Amount~ D�~ G~ GX�A~ G�.A~ GxA~ G4A~ GxYA~ GT@A~ GA~ G8TA~ G A~ G@~ G@ "%!,Net Capital Gain (less loss):!D!G!G!G!G!G!G!G! G! G! G! G! G!""- Number of Returns~ "DA~ "G@~ "G@L@~ "G`@~ "G`@~ "G@@~ "G)@~ "G�@~ " G`@~ " G@@~ " G]@~ " G@~ " Gr@""#+ Amount~ #D�~ #G�A~ #G[@~ #G@~ #G 9@~ #GPA~ #G@� A~ #GP�A~ # GA~ # G�; A~ # G%~ # G0+A~ # Gl#""$,Taxable IRA Distributions:$D$G$G$G$G$G$G$G$ G$ G$ G$ G$ G$"%- Number of Returns~ %DxA~ %G@~ %GK@~ %G@@~ %G@$@~ %G@@~ %G�:@~ %G@~ % G@~ % G@~ % G@~ % G{@~ % G@h@%"&+ Amount~ &Dt~ &G@~ &GP@~ &G0pA~ &G8�A~ &GA~ &GxeA~ &G�A~ & GUA~ & Gp@~ & G`�A~ & G@~ & G @&"%',Taxable Pensions / Annuities:'D'G'G'G'G'G'G'G' G' G' G' G' G'"(- Number of Returns~ (D�A~ (G^@~ (G@~ (GC@~ (G`@~ (G@~ (G F@~ (G`@~ ( G@~ ( G@~ ( G9@~ ( G@~ ( G0@(")+ Amount~ )DV[�~ )G@@~ )GA~ )Gh.~ )GV�0~ )GNBU~ )G>aV~ )Gy(A~ ) G@�"A~ ) GȻA~ ) G�A~ ) G�@~ ) G�6@)"*,Farm Net Income / Loss:*D*G*G*G*G*G*G*G* G* G* G* G* G*"+- Number of Returns~ +Dpb@~ +G@~ +G@~ +G:@~ +G @~ +G`@~ +G@~ +GG@~ + G@~ + Gؓ@~ + G@~ + Gt@~ + G@c@+",+ Amount~ ,D�/~ ,G~ ,G`8~ ,G@I~ ,Gy~ ,Gv~ ,G`~ ,G.~ , G~ , G~ , G ~ , G ~ , GC,""-,Unemployment Compensation:-D-G-G-G-G-G-G-G- G- G- G- G- G-".- Number of Returns~ .D�A~ .G{@~ .G@~ .G @~ .G�+@~ .G@q@~ .G@>@~ .Gu@~ . G)@~ . G@~ . Gw@~ . G@@~ . G&@."/+ Amount~ /D,A~ /G@~ /G@j@~ /G`*@~ /G @~ /G@~ /G`@~ /G@@~ / G1@~ / G@~ / G`@~ / G@Y@~ / GA@/"'0,Taxable Social Security Income:0D0G0G0G0G0G0G0G0 G0 G0 G0 G0 G0"1- Number of Returns~ 1D A~ 1GX@~ 1G@~ 1G۱@~ 1G�5@~ 1G @~ 1G@~ 1G@y@~ 1 G@~ 1 GӰ@~ 1 G@~ 1 G8@~ 1 G~@1"2+ Amount~ 2Dp�:A~ 2GP@~ 2G @~ 2G@~ 2G@@~ 2GRA~ 2G#~ 2G�=A~ 2 Gm A~ 2 G@~ 2 G`.@~ 2 G@~ 2 G:@2"3, IRA Payments:3D3G3G3G3G3G3G3G3 G3 G3 G3 G3 G3"4- Number of Returns~ 4D @~ 4Gp@~ 4G@~ 4GG@~ 4G@~ 4GW@~ 4G@~ 4G@~ 4 Gg@~ 4 G@~ 4 G4@~ 4 Gj@~ 4 GY@4"5+ Amount~ 5D�A~ 5G@~ 5G@~ 5G@~ 5G`@~ 5G�4@~ 5G@!@~ 5G@u@~ 5 G@~ 5 G@~ 5 G)@~ 5 G@~ 5 Gu@5"(6. Student Loan Interest Deduction:6D6G6G6G6G6G6G6G6 G6 G6 G6 G6 G6"7- Number of Returns~ 7D@~ 7Gs@~ 7GN@~ 7G@~ 7G@~ 7G@~ 7G@W@~ 7G~ 7 G~ 7 G~ 7 G~ 7 G~ 7 G7"8+ Amount~ 8D�@~ 8Go@~ 8GH@~ 8GԶ@~ 8G@~ 8G@@~ 8G@~ 8G~ 8 G~ 8 G~ 8 G~ 8 G~ 8 G8"(9, S.E. Health Insurance Deduction:9D9G9G9G9G9G9G9G9 G9 G9 G9 G9 G9":- Number of Returns~ :D@~ :G4@~ :GD@~ :G=@~ :G@~ :G@~ :G@~ :G@~ : G@~ : Gn@~ : GE@~ : G@~ : G@:";+ Amount~ ;Dp�A~ ;G@~ ;G@~ ;G@~ ;G@@~ ;G@~ ;G@@~ ;G@~ ; Gn@~ ; G@~ ; G@~ ; G[@~ ; G@;"/<,'Self-Employed Retirement Plan Payments:<D<G<G<G<G<G<G<G< G< G< G< G< G<"=- Number of Returns~ =DI@~ =GD@~ =Ge@~ =GP~@~ =G@~ =G@~ =G@~ =GX@~ = G@~ = Gx@~ = GB@~ = G@~ = G0p@=">+ Amount~ >D�A~ >G@k@~ >Gs@~ >G@~ >G@~ >G%@~ >G@~ >G@~ > G@~ > Gk@~ > G@~ > G@~ > G@>"?,Total Adjustments:?D?G?G?G?G?G?G?G? G? G? G? G? G?"@�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��[��\��]��^��_��@- Number of Returns~ @DA~ @Gز@~ @G@@~ @G�%@~ @G@~ @GG@~ @GZ@~ @G@~ @ G@~ @ G@~ @ G{@~ @ G@~ @ G@@"A+ Amount~ AD �-A~ AG!@~ AGK@~ AG@@~ AG0@~ AG'A~ AG�&A~ AG�@~ A G0@~ A G@@~ A G@"�@~ A G@u@~ A G@A"B; AGI Amount~ BE�~ BH~յ�~ BH:*�~ BH~ BH�$=~ BH�"�~ BH~ BHn%AE"EE!F,Total Standard Deduction:FDFGFGFGFGFGFGFGF GF GF GF GF GF"G- Number of Returns~ GDhk~ GG@~ GG0 A~ GG�A~ GG8aA~ GG(�A~ GG�@~ GG@~ G G@~ G Gh@~ G GX@~ G Gg@~ G G@Z@G"H+ Amount~ HD6o~ HGx@~ HG�~ HGf�~ HG\u~ HGs|~ HG�::~ HG0�A~ H G�)@~ H G@~ H G@~ H G@~ H G@H"HI,Taxable Income:IDIGIGIGIGIGIGIGI GI GI GI GI GI"IJ- Number of Returns~ JDD?A~ JG@~ JGA~ JGĄA~ JG\�A~ JGMA~ JGUA~ JG�A~ J G @~ J G@~ J G@@~ J G$@~ J GJ@J"K+ Amount~ KD� C KI*~ KGhOA~ KG~ KG^w#~ KG�>�~ KG� �~ KGvJn~ K G|/~ K G�~ K G�~ K GA�~ K G:TK""L,Income Tax Before Credits:LDLILGLGLGLGLGLGL GL GL GL GL GL"M- Number of Returns~ MD&}~ MG4@~ MGH�A~ MGȂA~ MG,�A~ MGMA~ MGlUA~ MG�A~ M G @~ M G@~ M G@@~ M G$@~ M GJ@M"N+ Amount~ NDj-�~ NG@~ NGE@~ NGA~ NG%A~ NG� p~ NG�~ NG~t~ N GWw~ N GP�*A~ N G=A~ N GNQ<~ N GpN"O,Child Tax Credit:ODOGOGOGOGOGOGOGO GO GO GO GO GO"P- Number of Returns~ PDX A~ PG<@~ PGY@~ PG@~ PG�@~ PGuA~ PG(�A~ PGZ@~ P G@@~ P G `@~ P G~ P I~ P IP"Q+ Amount~ QD`3A~ QG4@~ QG2@~ QG@~ QG A@~ QG\A~ QG@gA~ QGc@~ Q G@F@~ Q GM@~ Q G~ Q I~ Q IQ"R,Child Care Credit:RDRGRGRGRGRGRGRGR GR GR GR IR IR"S- Number of Returns~ SD@@~ SG~ SG>@~ SG@~ SG@~ SGH@~ SG @~ SG@~ S G3@~ S GH@~ S GĘ@~ S Gh@~ S GI@S"T+ Amount~ TDb@~ TG~ TG@~ TG@~ TGS@~ TG @~ TGz@~ TGn@~ T G˰@~ T G@~ T G`@~ T GW@~ T G<@T#U.Education Credits:UDUGUGUGUGUGUGUGU GU GU GU GU GU#V- Number of Returns~ VD8hA~ VG@~ VG@~ VG@"@~ VG@@~ VG�@~ VG`J@~ VGU@~ V G@~ V G~ V G~ V G~ V GV"W+ Amount~ WD@~ WG@~ WG@~ WG@~ WGp@~ WG@@~ WG�9@~ WG@~ W G@~ W G~ W G~ W G~ W GW"X,Foreign Tax Credit:XDXGXGXGXGXGXGXGX GX GX GX GX GX"Y- Number of Returns~ YDP@ YI** YI**~ YG@~ YG@~ YG@~ YG)@~ YG@~ Y G@~ Y G@~ Y G@~ Y GP@~ Y G@Y"Z+ Amount~ ZD@ ZI** ZI**~ ZGe@~ ZGq@~ ZG@~ ZG@~ ZG0@~ Z GL@~ Z G8@~ Z G&@~ Z Gң@~ Z G$@Z" [,General Business Credit:[D[I[I[G[G[G[G[G[ G[ G[ G[ G[ G["\- Number of Returns~ \D0@~ \G~ \G6@~ \G a@~ \Gg@~ \G}@~ \G@~ \G@~ \ G@~ \ Gu@~ \ G@~ \ Gk@~ \ Gg@\"]+ Amount~ ]D@~ ]G~ ]G@~ ]GN@~ ]Gg@~ ]G@~ ]GȔ@~ ]G@~ ] G@~ ] G@~ ] Gܛ@~ ] G@~ ] G@]"^,Total Credits:^D^G^G^G^G^G^G^G^ G^ G^ G^ G^ G^"^^^^_- Number of Returns~ _D\:~ _G@U@~ _G@~ _Gh!A~ _Gh�A~ _G� A~ _G�:A~ _G@~ _ G@~ _ GZ@~ _ G@~ _ Gؤ@~ _ G8@_"`�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~ `D&A~ `G9@~ `G@~ `G`Z@~ `Go@~ `G�9 A~ `G�A~ `G ,@~ ` G @~ ` Gi@~ ` Ga@~ ` G^@~ ` G@`"``a,Self-Employment Tax:aDaGaGaGaGaGaGaGa Ga Ga Ga Ga Ga"b- Number of Returns~ bDhUA~ bGh@~ bG`k@~ bG@~ bG@~ bG@~ bG@~ bG@~ b G@~ b G[@~ b G@~ b G@~ b G@b"c+ Amount~ cD"A~ cG@~ cG@@~ cG@~ cG@~ cGk@~ cG@~ cGm@~ c G@@~ c G@Q@~ c G@@~ c G@~ c G'@c"cd, Income Tax:dDdGdGdGdGdGdGdGd Gd Gd Gd Gd Gd"e- Number of Returns~ eD~Su~ eGL@~ eG�A~ eG|A~ eG�A~ eGd0A~ eG<>A~ eGA~ e G@~ e G@~ e G@~ e G'@~ e GL@e"f+ Amount~ fD_~ fG@~ fG@~ fG�5A~ fG$~ fG�8A~ fG>Έ~ fGn~ f Gb=A~ f G� 6~ f Gdu~ f GD=.A~ f G0&@w"x+ Amount~ xD�$%~ xGP@~ xG gA~ xG-A~ xG�1A~ xGdAA~ xGR�~ xG?A~ x GvI~ x G,A~ x GN w~ x Gx-A~ x G4d9Ax"&y/Overpayment (Negative Amount):yDyGyGyGyGyGyGyGy Gy Gy Gy Gy Gy"z- Number of Returns~ zDw~ zG@~ zG�"A~ zGA~ zGA~ zGd�A~ zGX�A~ zG@~ z G`@~ z G1@~ z G@~ z G@~ z Gw@z"{+ Amount~ {D(K~ {G�~ {G4�~ {Gg�~ {G�~ {Gx$~ {G�~ {G�8~ { G ~ { GA~ { G�2~ { G`~ { G �{""|,Tax Due at Time of Filing:|D|G|G|G|G|G|G|G| G| G| G| G| G|"}- Number of Returns~ }DsA~ }G`@~ }G@@~ }G^@~ }G @~ }Gt@~ }G @~ }G`@~ } GC@~ } G@~ } G-@~ } G@~ } Gԓ@}"~+ Amount~ ~DZ`~ ~G|@~ ~G@~ ~G� @~ ~G@~ ~Gp^A~ ~G�>A~ ~GA~ ~ GA~ ~ G@~ ~ G� A~ ~ GH�A~ ~ G�6A~"#,Medical and Dental Expense:DGGGGGGG G G G G G"�l�����������������������������������������������������*��3��b��R��m��f��f��n��l��d��n��o��i��o- Number of Returns~ D]A~ G@~ G@~ Gj@~ G@~ G@~ G@~ G@~ Gx@~ G@~ G}@~ GF@~ G$@"�+ Amount~ �D\0A~ �GC@~ �G`@~ �G8mA~ �G,A~ �G A~ �G OA~ �GZ@~ � G`@~ � G@~ � G@~ � Gޥ@~ � G@�"#�,State and Local Income Tax:�D�G�G�G�G�G�G�G� G� G� G� G� G�"�- Number of Returns~ �D'A~ �G@~ �G@~ �G�%@~ �G @~ �Gp�A~ �G� A~ �G`�A~ � G�@~ � G@@~ � G@~ � Ge@~ � Gp@�"�+ Amount~ �D~�~ �G@~ �G@~ �GR@~ �G�%@~ �G(�A~ �G A~ �G� A~ � G6� ~ � G A~ � GA~ � G� A~ � G�A�"�,Real Estate Tax:�D�G�G�G�G�G�G�G� G� G� G� G� G�"�- Number of Returns~ �D,~ �G@~ �G$@~ �G@~ �G`+@~ �GA~ �Gp A~ �G�A~ � GPM@~ � G@~ � G@~ � G@~ � Gؠ@�"�+ Amount~ �D>6K~ �GV@~ �G@~ �G@@~ �G@@~ �GA~ �GA~ �G�# A~ � G�A~ � G@~ � G@~ � Gg@~ � G@�"�,Taxes Paid Deduction:�D�G�G�G�G�G�G�G� G� G� G� G� G�"�- Number of Returns~ �Df�0~ �G@~ �G@~ �G�%@~ �G`@~ �G�A~ �G A~ �GA~ � Gp3@~ � G@~ � G@~ � Gx@~ � G@�"�+ Amount~ �Dy"~ �G@@~ �G7@~ �G�/@~ �G@~ �GRA~ �G�7~ �GNM0~ � GN�/~ � G�A~ � G$�!A~ � G_ A~ � G�A�" �,Interest Paid Deduction:�D�G�G�G�G�G�G�G� G� G� G� G� G�"�- Number of Returns~ �D$A~ �G@~ �G@~ �G@|@~ �G@~ �Gp�A~ �G`�A~ �G`A@~ � GPK@~ � G@~ � G@~ � G\@~ � G@�"�+ Amount~ �DC~ �G�@~ �G@~ �GA~ �G\1A~ �G65~ �GNOP~ �G>�9~ � G�'A~ � GčA~ � G�:A~ � GP@~ � G@�" �,Contributions Deduction:�D�G�G�G�G�G�G�G� G� G� G� G� G�"�- Number of Returns~ �D�*~ �G~ �G@~ �Gx@~ �G�9@~ �GA~ �G�A~ �G@~ � G@@~ � G@@~ � G@~ � G@~ � G$@�"�0 Amount~ �F� �~ �J~ �JP@~ �Js@~ �J @~ �JA~ �Jl�A~ �J�8A~ � J uA~ � JwA~ � J]A~ � J`@~ � JA�"�$ FOOTNOTES:�"�(�$* - Less than $500.�"�(J�$B** - Omitted to avoid disclosure of specific taxpayer information.�"�(:�%2Details may not add to totals because of rounding.�"�(U�%MSpecial Note: These data include Tax Year 2000 returns that were filed after �"�(N�%FDecember 31, 2001, for those taxpayers who were granted an additional �"�(N�%Fextension of time to file because of the events of September 11, 2001.�"�(V�$NThis table presents aggregates of all returns filed and processed through the �"�(T�$LIndividual Master File (IMF) system during Calendar Year 2002. In general, �"�(L�$Dduring administrative or Master File processing, taxpayer reporting �"�(V�$Ndiscrepancies are corrected only to the extent necessary to verify the income �"�(W�$Otax liability reported. Most of the other corrections to the taxpayer records �"�(Q�$Iused for these statistics could not be made because of time and resource �"�(W�$Oconstraints. The statistics in this table should, therefore, be used with the �"�(N�$Fknowledge that some of the data have not been perfected or edited for �"�(��l��5��k��e��k��j��1��p��l��k��j��'��j��h��f��f��i��n��n��l��o��m��h��g��f��k��m��m��i��G�������$statistical purposes.�"�(S�$KClassification by State was usually based on the taxpayer's home address. �"�(M�$EHowever, some taxpayers may have used the address of a tax lawyer or �"�(S�$Kaccountant or the address of a place of business; moreover, such addresses �"�(R�$Jcould each have been located in a State other than the State in which the �"�(�$taxpayer resided.�"�(X�$PThis table includes (a) "substitutes for returns," whereby the Internal Revenue �"�(T�$LService constructs returns for certain non-filers on the basis of available �"�(S�$Kinformation and imposes an income tax on the resulting estimate of the tax �"�(R�$Jbase, i.e., "taxable income," and (b) returns of nonresident or departing �"�(�$aliens.�"�(R�$JItemized deductions include any amounts reported by the taxpayer, even if �"�(P�$Hthey could not be used in computing "taxable income," the base on which �"�(N�$Fthe regular income tax was computed. Thus, total itemized deductions �"�(N�$Finclude amounts that did not have to be reported by taxpayers with no �"�(Q�$I"adjusted gross income." (Adjusted gross income is the total from which �"�(V�$Nthese deductions would normally be subtracted.) In addition, if standard and �"�(V�$Nitemized deductions were both reported on a tax return, the form of deduction �"�(T�$Lactually used in computing income tax was the one used for the statistics. �"�(W�$OTherefore, if the standard deduction was the form of deduction used, the total �"�(U�$Mreported for itemized deductions was excluded from the statistics. However, �"�(P�$Hthe component deductions were not similarly excluded. As a result, the �"�(O�$Gnumber of returns and related amounts for the component deductions are �"�(N�$Fslightly overstated in relation to the grand total shown for itemized �"�(S�$Kdeductions. These components are also overstated in relation to the total �(�(U�$Mbecause there was a statutory limitation on the total of itemized deductions �(�(U�$Mthat could be claimed by certain high-income taxpayers. This limitation did �(�(Q�$Inot affect the component deductions, the sum of which therefore exceeded �(�(/�$'the total used in computing income tax.�(�(:�$2Income tax includes the "alternative minimum tax."�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(Z�$RTotal tax liability differs from "income tax" in that it is the sum of income tax �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(X�$Pafter subtraction of all tax credits except the "earned income credit," and, in �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(��l���������������������������������������������������������������������������������������������R�$Jaddition, includes the "alternative minimum tax," taxes from recapture of �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�$Hprior-year investment and low-income housing credits, tax applicable to �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�$JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(N�$Femployment income and on certain tip income, and certain other income-�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�$related taxes.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(M�&EEarned income credit includes both the refundable and non-refundable �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&Jportions. The non-refundable portion could reduce income tax and certain �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�&Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(;�&3there was no tax liability at all, were refundable.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(6�&.AGI Amount is less deficits, where applicable.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(3�&+Tax-exempt Interest is not included in AGI.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&JTotal Credits excludes the "earned income credit," shown separately below.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(N�&FExcess Earned Income Credit, or the refundable portion of the "earned �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(V�&Nincome credit" equals the amount in excess of "total tax liability," which is �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&Jshown in the table. The excess credit shown includes any "advance earned �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(J�&Bincome credit payments" for those returns that had such an excess.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(L�&DSOURCE: Internal Revenue Service, Information Services, Martinsburg �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�&HComputing Center, Master File Service Support Branch. Unpublished data.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�& April 2003.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(��l����������������������������������������������������������������������������������������������1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�l���������������� �� �� �� �� ��������������������������������������'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " )"""""""" " " " " )"""""""" " " " " ) ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  '"""""""" " " " " "'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " """"""""" " " " " "(((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ( �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� ( ( ( ( ( ( ( (  (  (  (  (  (!(!(!(!(!(!(!(!(! 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