�\pjnwill00 (�0� �'D_4|�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��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"_);_(@_) m/d/yyyy ##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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"# Louisiana6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =`A~ 9.�6~ 9\L~ 9c~ 9�y~ 9 wh~  9�~  9П5A~  9Rؐ~  96�2~  9;&A/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =d'A~ 9 @~ 9b@~ 90S@~ 9@~ 9 �A~ 90LA~ 90/@~  9@~  9j@~  9@~  9@~  9@/. Amount~ =Vo~ 9@U@~ 9@~ 9A~ 9@�A~ 9�8A~ 9A~ 9FA~  9X�A~  9@+@~  9A~  9� @~  9�%A/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ = a@~ 9v@~ 9J@~ 9ަ@~ 9@~ 9@~ 9@~ 9@~  9@~  9N@~  9@~  9@~  9@/. Amount~ =L�!A~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@Y@~  9@~  9�1@~  9oA~  9@@~  9@/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ =dQA~ 9@~ 9@~ 9@~ 9@#@~ 9@@~ 9@@~ 9@~  9@~  9@~  9@~  98@~  9@/. Amount~ =`�1A~ 9@~ 9@~ 9]@~ 9 @~ 9@~ 9�A~ 9@a@~  9�A~  9 N@~  9zA~  9x@~  9 �@/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ = �A~ 9@@~ 9|@~ 99@~ 9@~ 9@~ 9�+@~ 9@~  9@~  95@~  9@~  9P@~  9@/. Amount~ =@~ 9@~ 9@@~ 9,@~ 9@~ 9$@~ 9s@~ 9S@~  9@~  9@~  9@~  9W@~  9"@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =] A~ 9f@~ 9@~ 9@~ 9@@~ 9 q@~ 9` @~ 9z@~ 9/@~ 9@~ 9ܸ@~ 9H@~ 98@ /!. Amount~ !=K�~ !9@~ !9fA~ !9x� A~ !9_A~ !9�A~ !9(LA~ !9\ A~ ! 9$�A~ ! 9� A~ ! 9pA~ ! 9h�A~ ! 9pJ@!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=� A~ #9@~ #9]@~ #9{@~ #9@@~ #9�@~ #9`@~ #9 )@~ # 9@5@~ # 9s@~ # 9@~ # 9P@~ # 9@#/$. Amount~ $=X�~ $9�*@~ $9@@~ $9 @~ $9z@~ $9X�A~ $9� A~ $9\ A~ $ 9OA~ $ 9A A~ $ 9#A~ $ 9tA~ $ 9z*H$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=�.@~ &9y@~ &9@~ &9 @~ &9#@~ &9@~ &9�%@~ &9@~ & 9B@~ & 9l@~ & 9@~ & 9r@~ & 9]@&/'. Amount~ '=�0<~ '9s@~ '9@~ '9=@~ '9 3@~ '9ЂA~ '9xWA~ '9�7A~ ' 9؟A~ ' 9@~ ' 9v@~ ' 9$@~ ' 9@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=�A~ )9@~ )9w@~ )9 @~ )9@~ )9 q@~ )9`p@~ )9@~ ) 99@~ ) 9@~ ) 9\@~ ) 9@~ ) 9s@)/*. Amount~ *=��~ *9@~ *9@~ *9A~ *9A~ *9l�'A~ *9V.~ *9DA~ * 9p�A~ * 9@~ * 9б@~ * 9@@~ * 9@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@@~ ,9Ԝ@~ ,9|@~ ,9X@~ ,9@~ ,9y@~ ,9>@~ ,9"@~ , 9@~ , 9@~ , 9(@~ , 9i@~ , 9[@,/-. Amount~ -=`�~ -99~ -9~ -9~ -9R~ -9@~ -9~ -9~ - 9x~ - 9t~ - 9q~ - 9~ - 9-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=@~ /9c@~ /9Y@~ /9@@~ /9#@~ /9@~ /96@~ /9@~ / 90@~ / 9^@~ / 9@Q@ / 9** / 9**//0. Amount~ 0=�A~ 09px@~ 09@~ 09 @~ 09@@~ 09@~ 09@~ 09m@~ 0 9 @~ 0 9v@~ 0 9 k@ 0 9** 0 9**0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=@@~ 29V@~ 29}@~ 29@~ 29@~ 29@~ 29@~ 29 @~ 2 9@~ 2 9@~ 2 9x@~ 2 9h@~ 2 9o@2/3. Amount~ 3=&.~ 39(@~ 39`@~ 39԰@~ 39U@~ 39X�A~ 39� A~ 39@@~ 3 9 @~ 3 9@~ 3 9b@~ 3 9@~ 3 9@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=@@~ 59i@~ 59@~ 59#@~ 59@~ 59@~ 59@~ 59@~ 5 9@~ 5 9P@~ 5 9ܖ@~ 5 9r@~ 5 9@a@5/6. Amount~ 6=@~ 69P}@~ 69@~ 69@~ 696@~ 69@~ 69@~ 69@~ 6 9f@~ 6 9ڭ@~ 6 9@~ 6 9@~ 6 9~@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=`@~ 89`d@~ 89@@~ 89@~ 89@~ 89;@~ 89@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=N@~ 99Z@~ 99@~ 99<@~ 99Է@~ 99a@~ 99@~ 99~ 9 9~ 9 9~ 9 9~ 9 9~ 9 99/(:0 S.E. Health Insurance Deduction::=:9:9:9:9:9:9:9: 9: 9: 9: 9: 9:/;1 Number of Returns~ ;=@~ ;9@~ ;9@~ ;9_@~ ;9|@~ ;9¼@~ ;9u@~ ;9 @~ ; 90@~ ; 9ȟ@~ ; 9Ы@~ ; 9@~ ; 9r@;/<. Amount~ <=@~ <98@~ <9@~ <9@~ <9Y@~ <9@~ <9@~ <9c@~ < 9h@~ < 9!@~ < 9@~ < 9ܠ@~ < 9(@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >97@~ >9X@~ >9q@~ >9@z@~ >9Б@~ >9,@~ >9@~ > 9@~ > 9@~ > 9T@~ > 9z@~ > 9a@>/?. Amount~ ?=��@~ ?9\@~ ?9b@~ ?9@~ ?9@~ ?9@~ ?9@~ ?9@~ ? 9@~ ? 9@~ ? 9m@~ ? 9@~ ? 9@?/@�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��[��\��]��^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=�A~ A9(@~ A9`-@~ A9�+@~ A9@~ A9�+@~ A9@~ A9@~ A 9Q@~ A 9@~ A 9@~ A 9p@~ A 9@A/B. Amount~ B=%~ B9@~ B9M@~ B9�4@~ B9 @~ B9@~ B9I@~ B9K@~ B 9Z@~ B 9@~ B 9P@@~ B 9�@~ B 9(@B/C: AGI Amount~ C>f~ C?:'~ C?r�~ C?U}~ C?�~ C?v~ C?|~ C?ZO�~ C ?[s~ C ?xCA~ C ?*:~ C ?~ C ?�C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=�A~ E9@~ E9y@~ E9@~ E9@@~ E9@~ E9P@~ E9�-@~ E 9@~ E 9@~ E 9@~ E 9@~ E 9h@E/F. Amount~ F=28P~ F9 ^@~ F9@~ F9A~ F9A~ F9j+A~ F9F~ F9t2~ F 9&�+~ F 9�A~ F 9A~ F 9A~ F 9J AF/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=p\~ H9@~ H9p�A~ H9�A~ H9 A~ H9l A~ H9p@~ H9`@~ H 9@~ H 9@~ H 9@~ H 9w@~ H 9c@H/I. Amount~ I=>~ I9@@~ I9�~ I9�~ I9 ;U~ I9Z~ I9P2~ I9� A~ I 9@~ I 9@@~ I 9@~ I 9R@~ I 9p@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=ET K9** K9**~ K9lA~ K9A~ K94�A~ K9[ A~ K9j@~ K 9@~ K 9!@~ K 9F@~ K 9n@~ K 9̖@K/L. Amount~ L=�  L9** L9**~ L9.h~ L9�~ L9�~ L9"6+~ L9�7^~ L 9�.)~ L 9|�~ L 96�~ L 90{~ L 9�!�L/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=FT~ N9D@~ N9`@~ N9XA~ N9A~ N94�A~ N9[ A~ N9j@~ N 9@~ N 9!@~ N 9F@~ N 9n@~ N 9̖@N/O. Amount~ O=-~ O9J@~ O9@~ O9]A~ O9� A~ O9�I~ O9B]~ O9~D~ O 9j0A~ O 9A~ O 9`O~ O 9�#A~ O 9P]-AO/P0Child Tax Credit:P=P9P9P9P9P9P9P9P 9P 9P 9P 9P 9P/Q1 Number of Returns~ Q=4+A~ Q9:@~ Q9k@~ Q9@~ Q9X@~ Q9@~ Q9@~ Q9 @~ Q 9@ Q 9** Q 9**~ Q 9~ Q 9Q/R. Amount~ R=8"A~ R9@~ R9,@~ R9�@~ R9 @~ R9 >@~ R9Z@~ R9@@~ R 9@ R 9** R 9**~ R 9~ R 9R/S0Child Care Credit:S=S9S9S9S9S9S9S9S 9S 9S 9S 9S 9S/T1 Number of Returns~ T=0@~ T9~ T9A@~ T9G@~ T9@~ T9@@~ T9@~ T9B@~ T 9@~ T 9@~ T 9؎@~ T 9]@~ T 9?@T/U. Amount~ U=@~ U9~ U9@~ U9|@~ U9@@~ U9@~ U9@~ U9@~ U 90@~ U 9p~@~ U 9`}@~ U 9Q@~ U 9,@U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W=PZ@ W9**~ W9@~ W9@~ W9@~ W9@~ W9@~ W9@ W 9** W 9**~ W 9 W 9**~ W 9W/X. Amount~ X=@ X9**~ X9X@~ X9 @~ X9@~ X9&@~ X9@~ X9ػ@ X 9** X 9**~ X 9 X 9**~ X 9X/Y0Foreign Tax Credit:Y=Y9Y9Y9Y9Y9Y9Y9Y 9Y 9Y 9Y 9Y 9Y/Z1 Number of Returns~ Z=@6@~ Z9~ Z9l@~ Z9x@~ Z9ܖ@~ Z9ک@~ Z9*@~ Z9@~ Z 9@~ Z 9`@~ Z 9@~ Z 9(@~ Z 9@Z/[. Amount~ [=N@~ [9~ [9A@~ [9R@~ [9[@~ [9t@~ [9ܐ@~ [9t@~ [ 9(@~ [ 9l@~ [ 9@~ [ 9@~ [ 9@[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=Z@~ ]9~ ]9(@~ ]9@T@~ ]9@`@~ ]9t@~ ]9{@~ ]90y@~ ] 9p@~ ] 9p@~ ] 90@~ ] 9 g@~ ] 9`@]/^. Amount~ ^=@~ ^9~ ^9@~ ^9F@~ ^9^@~ ^9{@~ ^9@~ ^9 @~ ^ 9(@~ ^ 9X@~ ^ 9@~ ^ 9@~ ^ 9x@^/_0Total Credits:_=_9_9_9_9_9_9_9_ 9_ 9_ 9_ 9_ 9_/`�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��{��|��}��~����`1 Number of Returns~ `=A~ `9B@~ `9@~ `9@~ `9(@~ `9`�@~ `9`@~ `9@~ ` 9@~ ` 9@~ ` 9@~ ` 9@~ ` 9@`/a. Amount~ a=A~ a9@~ a9@~ a9@~ a9`@~ a9V@~ a9`@~ a9 q@~ a 9@~ a 9Ʃ@~ a 9@~ a 9@~ a 9@a/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c=XKA~ c9H@~ c9@~ c9Z@~ c9@@~ c9@~ c9�<@~ c98@~ c 97@~ c 9L@~ c 9!@~ c 9<@~ c 9@c/d. Amount~ d=xA~ d9@~ d9@@~ d9@@~ d9`@~ d9 @~ d9t@~ d9`@~ d 9F@~ d 9@~ d 9`@~ d 9O@~ d 9Ժ@d/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=Z�M~ f9L@~ f9u@~ f9 A~ f9ؕ A~ f9mA~ f9R A~ f9Pi@~ f 9@~ f 9$@~ f 9@H@~ f 9r@~ f 9Ԗ@f/g. Amount~ g=&N~ g9@~ g9�@~ g90v A~ g9ԓA~ g9$}0A~ g9:W~ g9B~ g 9v@~ g 9@�A~ g 9>O~ g 9`�#A~ g 9^a:g/h0Total Tax Liability:h=h9h9h9h9h9h9h9h 9h 9h 9h 9h 9h/i1 Number of Returns~ i=}R~ i9@~ i9h�A~ i9 uA~ i9pH A~ i9�A~ i9(X A~ i9pk@~ i 9@@~ i 9)@~ i 9@I@~ i 9t@~ i 9ؖ@i/j. Amount~ j=Ƣ3~ j9r@~ j9@~ j9@A~ j9�A~ j91A~ j9f_[~ j9D~ j 9J8D~ j 9!~ j 9>S~ j 9o(~ j 9^;j/k0Withholding Tax:k=k9k9k9k9k9k9k9k 9k 9k 9k 9k 9k/l1 Number of Returns~ l=�9A~ l9ʬ@~ l9�4A~ l9�A~ l9`EA~ l9A~ l9@A~ l9pJ@~ l 9`@~ l 9�@~ l 9 @~ l 9¤@~ l 9ؒ@l/m. Amount~ m=�~ m9@~ m9�@~ m9�'A~ m9$~ m9A4A~ m9vB^~ m9Ԗ.A~ m 9^)A~ m 9 �A~ m 9#A~ m 9A~ m 9(�Am/n0Estimated Tax Payment:n=n9n9n9n9n9n9n9n 9n 9n 9n 9n 9n/o1 Number of Returns~ o=�A~ o9@~ o9F@~ o9 @~ o9@~ o9@@~ o9@@~ o9@~ o 9@~ o 9@~ o 9@~ o 9@~ o 9 @o/p. Amount~ p=F'~ p9T@~ p9h@~ p9P@~ p9'@~ p9@~ p9أA~ p9PdA~ p 90} A~ p 9A~ p 9^ ~ p 9��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=f@~ �9@~ �96@~ �9i@~ �9j@~ �9k@~ �9r@~ �9@~ � 9̟@~ � 9z@~ � 9q@~ � 9:@~ � 9@�/�. Amount~ �=�A~ �9@~ �9@~ �9`U@~ �9@~ �90@~ �9�@~ �9@~ � 9@~ � 9m@~ � 9e@~ � 9@~ � 9@�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=A~ �9@~ �9 @~ �9@~ �9@@~ �9@~ �9`Z@~ �9@~ � 9 @~ � 9@~ � 9@~ � 9@~ � 90@�/�. Amount~ �=.8~ �9@~ �9|@~ �9@~ �9@p@~ �9@~ �9PA~ �9@~ � 9�@~ � 9@@~ � 9АA~ � 9`@~ � 9 @�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �= A~ �9@~ �9>@~ �9@~ �9@~ �9@@~ �9`@~ �9R@~ � 9_@~ � 9@~ � 9J@~ � 9 @~ � 9@�/�. Amount~ �=yA~ �9@~ �9@~ �9@~ �9.@~ �9@;@~ �9@~ �9t@~ � 9@~ � 9@@~ � 9@~ � 9@~ � 9Ž@�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=4�A~ �9D@~ �9ʯ@~ �9@~ �9@~ �9Q@~ �9@~ �92@~ � 9@~ � 9@~ � 9@~ � 9@~ � 9p@�/�. Amount~ �=e1A~ �9 @~ �9@~ �9K@~ �9@~ �9P{@~ �9x�A~ �9}A~ � 9�A~ � 9j@~ � 9A~ � 9P@~ � 9@�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=A~ �9D@~ �9|@~ �9 @~ �9T@~ �9@~ �9y@~ �9@~ � 9@~ � 9@~ � 9@~ � 9@~ � 9@�/�. Amount~ �=�~ �9@~ �9@~ �9z@~ �9 @~ �9xA~ �9X�A~ �9P'A~ � 9P�A~ � 9@~ � 9`?A~ � 9�@~ � 9p@�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=|zA~ �9~ �9ԩ@~ �9@~ �9a@~ �9W@~ �9v@~ �9�1@~ � 9@~ � 9@~ � 9@~ � 9@~ � 9@�/�3 Amount~ �@:"E~ �A~ �A@~ �A@X@~ �A`@~ �AA~ �A A~ �AA~ � A8�A~ � A@,@~ � APgA~ � A�@~ � Ap@�/�B FOOTNOTES:�B* - Less than $500.J�BB** - Omitted to avoid disclosure of specific taxpayer information.:�42Details may not add to totals because of rounding.V�BNThis table presents aggregates of all returns filed and processed through the T�BLIndividual Master File (IMF) system during Calendar Year 2000. In general, L�BDduring administrative or Master File processing, taxpayer reporting V�BNdiscrepancies are corrected only to the extent necessary to verify the income W�BOtax liability reported. Most of the other corrections to the taxpayer records Q�BIused for these statistics could not be made because of time and resource W�BOconstraints. The statistics in this table should, therefore, be used with the N�BFknowledge that some of the data have not been perfected or edited for �Bstatistical purposes.S�BKClassification by State was usually based on the taxpayer's home address. ��l��Q��W��V����\��X��W��V����V��T��R��R��U��Z��Z��X��[��Y��T��S��R��W��Y��Y��U��3��>��^��\��VM�BEHowever, some taxpayers may have used the address of a tax lawyer or S�BKaccountant or the address of a place of business; moreover, such addresses R�BJcould each have been located in a State other than the State in which the �Btaxpayer resided.X�BPThis table includes (a) "substitutes for returns," whereby the Internal Revenue T�BLService constructs returns for certain non-filers on the basis of available S�BKinformation and imposes an income tax on the resulting estimate of the tax R�BJbase, i.e., "taxable income," and (b) returns of nonresident or departing �Baliens.R�BJItemized deductions include any amounts reported by the taxpayer, even if P�BHthey could not be used in computing "taxable income," the base on which N�BFthe regular income tax was computed. Thus, total itemized deductions N�BFinclude amounts that did not have to be reported by taxpayers with no Q�BI"adjusted gross income." (Adjusted gross income is the total from which V�BNthese deductions would normally be subtracted.) In addition, if standard and V�BNitemized deductions were both reported on a tax return, the form of deduction T�BLactually used in computing income tax was the one used for the statistics. W�BOTherefore, if the standard deduction was the form of deduction used, the total U�BMreported for itemized deductions was excluded from the statistics. However, P�BHthe component deductions were not similarly excluded. As a result, the O�BGnumber of returns and related amounts for the component deductions are N�BFslightly overstated in relation to the grand total shown for itemized S�BKdeductions. These components are also overstated in relation to the total U�BMbecause there was a statutory limitation on the total of itemized deductions U�BMthat could be claimed by certain high-income taxpayers. This limitation did Q�BInot affect the component deductions, the sum of which therefore exceeded /�B'the total used in computing income tax.:�B2Income tax includes the "alternative minimum tax."Z�BRTotal tax liability differs from "income tax" in that it is the sum of income tax X�BPafter subtraction of all tax credits except the "earned income credit," and, in R�BJaddition, includes the "alternative minimum tax," taxes from recapture of P�BHprior-year investment and low-income housing credits, tax applicable to ��,��V��R����Q��V��T��?��:��7��V��R��Z��V��N��PR�BJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-N�BFemployment income and on certain tip income, and certain other income-�Brelated taxes.M�CEEarned income credit includes both the refundable and non-refundable R�CJportions. The non-refundable portion could reduce income tax and certain P�CHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�C3there was no tax liability at all, were refundable.6�C.AGI Amount is less deficits, where applicable.3�C+Tax-exempt Interest is not included in AGI.R�CJTotal Credits excludes the "earned income credit," shown separately below.N�CFExcess Earned Income Credit, or the refundable portion of the "earned V�CNincome credit" equals the amount in excess of "total tax liability," which is R�CJshown in the table. The excess credit shown includes any "advance earned J�CBincome credit payments" for those returns that had such an excess.L�CDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�CHComputing Center, Master File Service Support Branch. Unpublished data.= xZ�%�> ��" ������������������������������