\pjnwill00  X&?UlB  dMbP?_"*+%,N1' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001 xArial1'x MS Sans Serifns Serif0001 Arial1'x Courier Newrier Newif0001 xArial1 Arial1 Arial1' MS Sans Serifns Serif000&?'?(?)?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" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "74#,##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 "8C !8C !C &8C &8C "8C C  C  C  (C . ,C  C &#<C &#<C %#<C %#<C (#<C (#<C )#<C )#<C ) #<C  C &8C &8C  C  C  <C  C "<C  C   C ' C  <C  8C !8C &8C &8C &8C &8C "8C "8C )#<C &#<C *#<C (#<C  C #C  C  C &8C &8C &8C &8C  <C  C "<C  C  C ' C  <C ) <C & <C * <C ( <C & <C . C . U} (}  } I} } I} I} $   ,l@ ,w@ ,,@  ,c , ,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 ,1skTable 1.3 --2002, Individual Income Tax, All Returns: Sources of Income, Adjustments, 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/-- - - - -0 Number ofAmount Number ofAmount Number ofAmount-- - - - -2returnsreturnsreturns-- - - - -3~ 4~ 4~ 4~ 4~ 4~ 4-- - - - -* "Adjusted gross income less deficit~ $n<&WzA~ (&;; &gmA~ *A~ $nj-- - - - - Salaries and wages~ $&%s &puA~ (Bz  &WA~ *Wy~ $XE - - - - - - Taxable interest~ $(~ &‡#~ (r\~ &ziZ~ *@{,A~ $x - - - - - - Tax-exempt interest~ $~ &Y ~ (~ &ZG~ *)@~ $V - - - - - - Dividends~ $~}~ &Y~ (Z~ &e*~ *TKA~ $ - - - - - - State income tax refunds~ $~ &C~ (J{~ &&~ *A~ $tA - - - - - - Alimony received~ $A~ &."~ (@~ &KA~ *,@~ $ A-- - - - -0Business or profession:$&(&*$-- - - - -5 Net income~ $KG~ &R>=~ (y~ &R#,~ * A~ $&.&-- - - - -5Net loss~ $'~ &~ (n~ &i~ *`@~ $3=-- - - - - 0Sales of capital assets:$&(&*$-- - - - -5Net gain in AGI~ $ٙ~ &l @~ ( ~ &.~ *,A~ $+-- - - - -5Net loss in AGI~ $Z*~ &Z~ (~~ &$I~ *8A~ $ A-- - - - -3 +Sales of property other than capital assets~ $}i~ &zVn~ (j@O~ &~ *@@~ $h -- - - - -! Taxable IRA distributions~ $v~ &f}~ (f/~ &&- ~ *@~ $-/-- - - - -% Pensions and annuities in AGI~ $Bo~ &PU~ (*~ &7~ *@MA~ $b -- - - - -0Rent and royalty:$&(&*$-- - - - -5 Net income~ $Z~ & L~ (~ & ! ~ *%@~ $ڂE-- - - - -5Net loss~ $1~ &ޚ ~ (0~ &@>~ * @~ $A-- - - - -$ Farm rental income less loss~ $6%~ &>~ (7A~ &$=A~ *@~ $#@-- - - - -: 2Partnership and S Corporation net income less loss~ $z]~ &V]8~ (6(~ &j?.~ *%@~ $ ^-- - - - -- %Estate and trust net income less loss~ $!A~ &~ (bA~ &U~ *@~ $@A-- - - - -! Farm net income less loss~ $y~ &~ (&a~ &^(4~ *@~ $0"-- - - - -! Unemployment compensation~ $v~ &eH ~ (ξ.~ &v3~ *A~ $1-- - - - - ,l1! ,1" ,1# ,1$ ,1% ,1& ,1' ,1( ,1) ,1* ,1+ ,1, ,1- ,1. ,1/ ,10 ,11 ,12 ,13 ,14 ,15 ,16 ,17 ,18 ,19 ,1: ,1; ,1< ,1= ,1> ,1? ,1' Social security benefits in AGI~ $:~ &PH~ (^~ &n='~ *؉A~ $"F - - - - - -! Other income less loss~ !$M~ !&Zԍ~ !(6J~ !&^~ !*@~ !$ 5@!-!-! -! -! -! -#" Total statutory adjustments~ "$~ "&be~ "(~ "&: ~ "*qA~ "$nH"-"-" -" -" -" -#5 IRA payments~ #$ ~ #&A~ #(拂~ #&~ #*@~ #$/@#-#-# -# -# -# -'$5Student loan interest deduction~ $$$UYA~ $&~ $(~ $&ΐ $,-- $$--$-$-$ -$ -$ -$ -#%5Educator expenses deduction~ %$ ~ %&|+~ %(*w~ %&A~ %,`@~ %$@%-%-% -% -% -% -"&5Tuition and fees deduction~ &$6C~ &&w~ &(N~ &&NA &,-- &$--&-&-& -& -& -& - '5Payments to a Keogh plan~ '$rH~ '&~ '(t+A~ '&~ '*N@~ '$hA'-'-' -' -' -' -)(5!Deduction for self-employment tax~ ($f ~ (&t~ (("i1~ (&=~ (* A~ ($|A(-(-( -( -( -( -0)5(Self-employed health insurance deduction~ )$>KA~ )&~ )(l~ )&V~ )*@~ )$A)-)-) -) -) -) -"*5Moving expenses adjustment~ *$,A~ *&~7~ *(lDA~ *&:VV~ **@~ *$@*-*-* -* -* -* -)+5!Medical savings account deduction~ +$@~ +& @~ +(@@~ +&@~ +*m@~ +$p@+-+-+ -+ -+ -+ -!, Total itemized deductions~ ,$ ,&A~ ,(ΰ,&z A~ ,*zPC~ ,$TnA,-,-, -, -, -, ---5%Medical and dental expenses deduction~ -$f ~ -&v ~ -((~ -&z3Q~ -*hA~ -$%A----- -- -- -- -.5Taxes paid deduction~ .$ ~ .&(H~ .(W~ .&~6~ .*@~ .$:F.-.-. -. -. -. -/5Interest paid deduction~ /$f.~ /&vS~ /(j1~ /&:>~ /*T+(A~ /$.D|/-/-/ -/ -/ -/ -05Contributions deduction~ 0$>͡ ~ 0&˃!~ 0(JH~ 0&' ~ 0*f85~ 0$*0-0-0 -0 -0 -0 -(15 Casualty or theft loss deduction~ 1$@~ 1&O~ 1( @~ 1&.?2~ 1*@~ 1$@1-1-1 -1 -1 -1 -&25Total miscellaneous deductions~ 2$~ 2&KA~ 2(p~ 2&׈ ~ 2*A~ 2$k2-2-2 -2 -2 -2 - 3 Basic standard deduction~ 3$^ߴ~ 3&%q~ 3(B_B~ 3&vY<)~ 3*nE~ 3$V@3-3-3 -3 -3 -3 -%4 Additional standard deduction~ 4$*~ 4&>E~ 4(z-L~ 4& ~ 4*@@~ 4$@4-4-4 -4 -4 -4 -5 Taxable income~ 5$nb5&`TA~ 5(֏ 5&`PMA~ 5*||~ 5$&ε5-5-5 -5 -5 -5 -6 Alternative minimum tax~ 6$t~ 6&6T~ 6(R~ 6&6~ 6*@P@~ 6$"A6-6-6 -6 -6 -6 -7 Total tax credits~ 7$ ~ 7&. ~ 7(~ 7&*~ 7*#A~ 7$.7-7-7 -7 -7 -7 -85Child care credit~ 8$y~ 8&1~ 8(*Z~ 8&:i~ 8*\@~ 8$@8-8-8 -8 -8 -8 -*95"Credit for the elderly or disabled~ 9$MA~ 9&@~ 9(@~ 9&C@ 9*-- 9$--9-9-9 -9 -9 -9 -:5Child tax credit~ :$f=/~ :&>~!~ :(~ :&~ :*zA~ :$@A:-:-: -: -: -: -;5Education credit~ ;$5~ ;&*~ ;(B~ ;&v0 ;*-- ;$--;-;-; -; -; -; -.<5&Retirement savings contribution credit~ <$C~ <&@~ <(~ <&-(~ <*@~ <$@<-<-< -< -< -< -=5Foreign tax credit~ =$~ =&VA~ =(6~ =&nI~ =*`4@~ =$DA=-=-= -= -= -= -2>6*Earned income credit used to offset income>$>&>(>&>*>$>->-> -> -> -> -?7tax before credits~ ?$Ft~ ?&D1A~ ?("A~ ?&A ?*-- ?$--?-?-? -? -? -? -@ ,l1A ,1B ,1C ,1D ,1E ,1F ,1G ,1H ,1I ,1J ,1K ,1L ,9M ,!N ,@O ,w@P ,7@ Q ,cHR ,HS ,HT ,HU ,HV ,HW ,HX ,HY ,HZ ,H[ ,H\ ,H] ,H^ ,H_ ,H@5Minimum tax credit~ @$A~ @&-A~ @(yA~ @&D2~ @*@~ @$@@-@-@ -@ -@ -@ -A5General business credit~ A$`A~ A&-~ A(PXA~ A&!A~ A*6@~ A$@@A-A-A -A -A -A -@B58Empowerment zone and renewal community employment credit~ B$@~ B&@~ B(@~ B&`@~ B*Y@~ B$P@B-B-B -B -B -B -*C5"Nonconventional source fuel credit~ C$r@~ C&@~ C(@~ C&@~ C*@@~ C$@C-C-C -C -C -C -$D5New York liberty zone credit~ D$ޢ@~ D&F@~ D(@~ D&@~ D*$@~ D$g@D-D-D -D -D -D - E Income tax after credits~ E$E&)zA~ E(7 E&0A~ E*Vw~ E$E-E-E -E -E -E -F Total income tax~ F$F&΅A~ F(9 F&2A~ F*Zw~ F$BF-F-F -F -F -F -G Total tax liability~ G$JrsG&A~ G(d G&2A~ G*T>A~ G$J G-G-G -G -G -G -H Total tax payments~ H$6IH&:"lA~ H(ǰ H&wvA~ H*v~ H$:H-H-H -H -H -H -I5Income tax withheld~ I$šbI&bA~ I( ~ I&ʰq~ I*.[z~ I$BI-I-I -I -I -I -J5Estimated tax payments~ J$N~ J&?/~ J(ʲ~ J&K#~ J* |A~ J$6J-J-J -J -J -J -K Overpayment refunded~ K$G~ K&Rx1~ K(~ K&~ K*S~ K$ǀK-K-K -K -K -K -!L8Tax due at time of filing~ L%&p~ L'q~ L)~ L'j ~ L+0~ L%JJL-L-L -L -L -L -&M" Footnotes at end of table.M#M#M#M#M#M#MMM M M M sNkTable 1.3 --2002, Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, 3O+and Tax Items, by Marital Status--Continued_PW(All figures are estimates based on samples--money amounts are in thousands of dollars)Q:Q;Returns of headsQ<Q; Returns ofQ<Q= Returns ofQ>QGQGQ GQ G R?ItemRI of householdsRJRIsurviving spousesRJRKsingle personsRLRGRGR GR GSGS@ Number ofS@AmountS@ Number ofS@AmountS@ Number ofS@AmountSG SG S GS GTMT@returnsT@T@returnsT@T@returnsT@TGTGT GT GUN~ UO~ UO ~ UO"~ UO$~ UO&~ UO(UGUGU GU G*VE"Adjusted gross income less deficit~ VAj~ VB:_y~ VC@~ VDJ~ VB2 VBAVGVGV GV GWESalaries and wages~ WAIC~ WBbDk~ WC@~ WDBA~ WB^8 WB+AWGWGW GW GXETaxable interest~ XA~ XB~ XC@~ XDhEA~ XBbɓ~ XB XGXGX GX GYETax-exempt interest~ YA0@~ YB.~ YCH@~ YD@!@~ YB:"h~ YB?kYGYGY GY GZE Dividends~ ZA<3A~ ZBL~ ZC@@~ ZD@~ ZBR~ ZB^ZGZGZ GZ G [EState income tax refunds~ [A`=A~ [B;Y~ [C@~ [D@ @~ [BZ~ [B[G[G[ G[ G\EAlimony received~ \ApA~ \B6  \C-- \D--~ \B A~ \BJ\G\G\ G\ G]GBusiness or profession:]A]B]C]D]B]B]G]G] G] G^P Net income~ ^A8A~ ^BR~ ^C@~ ^D@~ ^BRU~ ^BS ^G^G^ G^ G_PNet loss~ _A)A~ _BNϐ~ _Cz@~ _D@~ _B AJ~ _BK_G_G_ G_ G` ,lHa ,Hb ,Hc ,Hd ,He ,Hf ,Hg ,Hh ,Hi ,Hj ,Hk ,Hl ,Hm ,Hn ,Ho ,Hp ,Hq ,Hr ,Hs ,Ht ,Hu ,Hv ,Hw ,Hx ,Hy ,Hz ,H{ ,H| ,H} ,H~ ,H ,H `GSales of capital assets:`A`B`C`D`B`B`G`G` G` GaPNet gain in AGI~ aA A~ aBXA~ aCԯ@~ aD^@~ aB~ aB"w aGaGa Ga GbPNet loss in AGI~ bAT!~ bB>8D~ bC@@~ bD`@~ bB~ bBh~bGbGb Gb G3cE+Sales of property other than capital assets~ cA@!@~ cBC~ cC@~ cD~ cB^A~ cBԨ&cGcGc Gc G!dETaxable IRA distributions~ dA A~ dB>LA~ dC֩@~ dD@~ dB*~ dBdGdGd Gd G%eEPensions and annuities in AGI~ eAv+W~ eBLkA~ eC@~ eDA~ eBc~ eBf&eGeGe Ge GfGRent and royalty:fAfBfCfDfBfBfGfGf Gf GgP Net income~ gAp A~ gB ,>A~ gC@~ gD@~ gBN]~ gBVigGgGg Gg GhPNet loss~ hA@A~ hB~ hC@~ hDd@~ hB>L~ hBC hGhGh Gh G$iEFarm rental income less loss~ iA@~ iB(@~ iC8@~ iD@~ iBXp A~ iBX%AiGiGi Gi G:jE2Partnership and S Corporation net income less loss~ jA A~ jBm~ jCð@~ jD@<@~ jB4 7A~ jB03jGjGj Gj G-kE%Estate and trust net income less loss~ kA@~ kBA~ kC @~ kDG@~ kBhBA~ kB2kGkGk Gk G!lEFarm net income less loss~ lA@@~ lB lC-- lD--~ lBPA~ lB'qlGlGl Gl G!mEUnemployment compensation~ mAn~ mB+~ mC@~ mD@~ mB~ mBƅ>mGmGm Gm G'nESocial security benefits in AGI~ nAA~ nB8A~ nC{@~ nD@@~ nBU~ nBsnGnGn Gn GoEOther income less loss~ oA$sA~ oBA~ oC@~ oD@~ oB&c~ oBf,WoGoGo Go G#pETotal statutory adjustments~ pA jGA~ pBR2~ pC@@~ pD@E@~ pBV&~ pBpGpGp Gp GqP IRA payments~ qA A~ qBA~ qC@~ qD@~ qB3+A~ qBvqGqGq Gq G'rPStudent loan interest deduction~ rA$~ rB`A~ rC@~ rD@t@~ rB~~ rBn.`rGrGr Gr G#sPEducator expenses deduction~ sAA~ sBG@~ sCݸ@~ sD@~ sB$"A~ sBAsGsGs Gs G"tPTuition and fees deduction~ tA 2A~ tBB$A~ tC@~ tDS@~ tB`i,A~ tBhZtGtGt Gt G uPPayments to a Keogh plan~ uA9@~ uBx,"A~ uCx@~ uDj@~ uB& A~ uBwuGuGu Gu G)vP!Deduction for self-employment tax~ vAJc~ vBS~ vC@~ vDG@~ vB>~ vBIAvGvGv Gv G0wP(Self-employed health insurance deduction~ wA 4A~ wBA~ wCޡ@~ wDD@~ wB+A~ wBbwGwGw Gw G"xPMoving expenses adjustment~ xA0 @~ xB$A xC-- xD--~ xBA~ xB!xGxGx Gx G)yP!Medical savings account deductionyA*2,307yB*3,446 yC*8 yD*16yB*13,627yB*11,710yGyGy Gy G!zETotal itemized deductions~ zAS~ zB ~ zC@)@~ zD/~ zB~ zB?+zGzGz Gz G-{P%Medical and dental expenses deduction~ {A*~ {B<~ {C*@~ {D @~ {BΞ~ {BJt{G{G{ G{ G|PTaxes paid deduction~ |ANd~ |B~ |C )@~ |DAA~ |B?~ |B% |G|G| G| G}PInterest paid deduction~ }A.5~ }BέJ~ }C@~ }DsA~ }B:~ }B }G}G} G} G~PContributions deduction~ ~A ~ ~B2~ ~Cd@~ ~D@~ ~Bh]~ ~B6|~G~G~ G~ G(P Casualty or theft loss deduction~ AV@~ BA C-- D--~ B@^@~ B4AGG G G ,XH ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,H ,F ,F ,F ,F ,F , , , ,@&PTotal miscellaneous deductions~ Adh4A~ BF~ CE@~ D@~ BJ ~ BGG G G EBasic standard deduction~ A>4~ B~ C@~ D,A~ B~k ~ BFI.GG G G%EAdditional standard deduction~ A(jA~ B A~ C@~ D@~ BNC0~ B,eGG G GETaxable income~ AB ~ B9~ C<@~ DR~~ B>1 B]AGG G GEAlternative minimum tax~ A` A~ BA~ C@~ D@~ B A~ B40AGG G GETotal tax credits~ A2g~ B~ CO@~ D:@~ BRO~ BGG G GPChild care credit~ A~ B+A~ C@~ D4@~ BPA~ B1@GG G G*P"Credit for the elderly or disabledA*6,938 B*950 C-- D--B*97,117B*16,005GG G GPChild tax credit~ A^A~ BtQA~ Ca@~ D@~ BC)A~ BAGG G GPEducation credit~ AT(A~ B: A~ CQ@~ D@~ Bfy~ B!RGG G G.P&Retirement savings contribution credit~ Aȑ4A~ BC A~ C@~ DT@~ B C~ B{AGG G GPForeign tax credit~ A@~ B A~ C@~ Ds@~ BH~ B/AGG G G2Q*Earned income credit used to offset incomeABCDBBGG G GRtax before credits~ A6L~ Bo(A~ Cf@~ D@|@~ B 3A~ BAGG G GPMinimum tax credit~ A @~ B@@~ Cc@~ Dq@~ B@~ B`2@GG G GPGeneral business credit~ A@~ B@~ C̐@~ D@~ B@~ B@GG G G@P8Empowerment zone and renewal community employment credit A*258 B*412 C-- D--B*2,112B*9,269GG G G*P"Nonconventional source fuel creditA*1,050 B*261 C-- D--B*5,644B*5,469GG G G$PNew York liberty zone credit A*15 B*93 C-- D-- B*225B*3,002GG G G EIncome tax after credits~ A C~ BpV~ C@B@~ DtA~ B ~ BM,GG G GETotal income tax~ A C~ B{V~ C@B@~ DtA~ B ~ BR,GG G GETotal tax liability~ A.~ B W~ C@~ Dt"A~ B\ ~ B.2-GG G GETotal tax payments~ AB.~ B+ ~ CpC@~ DA~ BB` ~ Bg5GG G G H HPIncome tax withheld~ A~ B> ~ C@~ D\A~ BF ~ Bj*GG G G H HPEstimated tax payments~ APA~ Br!~ C @~ D@~ Bz~ B GG G G H HEOverpayment refunded~ ABDK~ BCp ~ C.@~ DX A~ B. ~ Bl GG G G H H!STax due at time of filing~ Tx,A~ U΍~ V:@~ W@~ XR1~ XGG G G H HnYf* Estimate should be used with caution due to the small number of sample returns on which it is based.    >Y6NOTE: Detail may not add to total because of rounding.    kZcSource: IRS, Statistics of Income, Individual Complete Report 2002, Publication 1304, Febuary 2005.  = #> ????m+dwVVl *0*0*0)d(0|(0d( P X Ȣ 0 qq     "