�\pjnwill00 (�0� �' D`8|�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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"# Massachusetts6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =�~ 9@~ 9fc"~ 9A~ 9d�A~ 9#~ 9|fA~ 9~ A~ 9XA~ 9@~ 9@~ 9@~ 9@ /" .Dependent Exemptions Count~ =ƕf~ 9ղ@~ 9@~ 9A~ 9�A~ 9A~ 9p�A~ 9 A~ 9� A~ 9�$@~ 9Y@~ 9q@~ 9L@ / .Joint Returns Count~ =k1A~ 9۰@~ 9O@~ 9T@~ 9@~ 9@1A~ 9P�A~ 9BA~ 9A~ 9`@~ 9I@~ 9 @~ 9@ / .Single Returns Count~ =J_~ 9o@~ 9D�A~ 9�A~ 9A~ 9A~ 9Б@~ 9Y@~ 9@~ 92@~ 9b@~ 9@~ 9@ / .Head of Household Count~ =A~ 9@~ 9@>@~ 90@~ 9�@~ 9@@~ 9@~ 9:@~ 9F@~ 9@~ 9@~ 9 i@~ 9[@ /.Number of Farm Returns~ =@~ 9p@~ 9y@~ 9Ȁ@~ 9z@~ 9@~ 9@~ 9z@~  9v@~  9f@~  9pq@~  9Q@~  9J@/#.Paid Preparer Returns Count~ =hc~ 9 @~ 9H� A~ 9p� A~ 9} A~ 9�(A~ 9X�A~ 9�A~  9@~  9@~  9 @~  9@~  9@/0Salaries and Wages:=9999999 9 9 9 9 9/1 Number of Returns~ =֞�~ 9Z@~ 9�A~ 9�:A~ 9DA~ 96 ~ 9�1A~ 9o A~  9h�A~  9@~  9@~  9@~  9@/. Amount~ =V�?~ 9'@~ 9J|~ 9xRA~ 9�7�~ 9r~ 9f,~ 9�~  9b~  9V�~  9�9�~  9J�~  9]A/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =|w~ 9@~ 9�" A~ 9 A~ 9� A~ 9�,A~ 9<A~ 9& A~  9hYA~  9� @~  92@~  9Q@~  9@/. Amount~ => "~ 9�>@~ 9A~ 9�/A~ 9$OA~ 9!~ 9F�$~ 9�A~  9d A~  9؋ A~  9PeA~  9vA~  9|S+A/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ =؇A~ 9،@~ 9@~ 9Ͽ@~ 9V@~ 9@~ 9@~ 9@~  9@~  9 @~  9@~  9,@~  9@/. Amount~ =8A~ 9@~ 9�;@~ 9�@~ 9@~ 9@~ 9@~ 9@@~  9HQA~  9@~  9x�A~  9 A~  9A/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ =^�8~ 9@~ 9P@~ 9@~ 9�@~ 9QA~ 9A~ 9`V@~  9@~  9l@~  9s@~  9@~  9@/. Amount~ =V~ 9@~ 9@~ 9p�A~ 9A~ 9`~A~ 9@A~ 9@�A~  94�A~  9A~  9%A~  9yA~  9l)A/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ =&A~ 9Ȗ@~ 9q@~ 9z@~ 9@~ 9A~ 9A~ 91A~  9м@~  9�4@~  9@~  9Һ@~  9@/. Amount~ =fY(~ 9@~ 9>@~ 9X@~ 9d@~ 9г@~ 9@~ 9@~  9p@~  9@@~  9Z@~  9`@~  9@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =D�A~ 9W@~ 9l@~ 9@~ 9:@~ 9p@~ 9�@~ 9 @~ 9@~ 9@~ 9@V@~ 9ڪ@~ 9@ /!. Amount~ !=[�~ !9@#~ !9xiA~ !9�0A~ !9T;A~ !9�"3~ !9v;~ !9`9'A~ ! 9~7>~ ! 9w#A~ ! 92A~ ! 9xkA~ ! 9AA!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=T)(A~ #9@~ #9@~ #9=@~ #9@~ #9@~ #9A~ #9@~ # 9� @~ # 9p@~ # 9@~ # 9@~ # 93@#/$. Amount~ $=~ $9�2A~ $9@~ $9�=A~ $9�"A~ $90 A~ $9.'~ $9&�*~ $ 92A~ $ 9>�9~ $ 9�1�~ $ 9ZCw~ $ 9�$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=XI A~ &9`@~ &9x@~ &9`@~ &96@~ &9@~ &9@~ &9@~ & 9c@~ & 9@~ & 98@~ & 9@~ & 9y@&/'. Amount~ '=>�~ '9 @~ '9�@~ '9lA~ '9�+A~ '98�A~ '9YA~ '94�A~ ' 9A~ ' 9�A~ ' 9y A~ ' 9'@~ ' 9@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=tA~ )9d@~ )9@@~ )9P@~ )9@ @~ )9@@~ )9w@~ )9j@~ ) 9@�@~ ) 9Y@~ ) 9@~ ) 9R@~ ) 9X@)/*. Amount~ *=.}�~ *9@~ *9pwA~ *9l1~ *9P](A~ *9fO~ *9P~ *9>w0~ * 9~�,~ * 9x�A~ * 9A~ * 9@~ * 9@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@~ ,90p@~ ,9y@~ ,9@~ ,9z@~ ,9@~ ,9@~ ,9 z@~ , 9u@~ , 9e@~ , 9p@~ , 9P@~ , 9H@,/-. Amount~ -=~ -9~ -90s~ -9 e~ -9`h~ -9g~ -9Pq@~ -9u@~ - 9z~ - 9s~ - 9~ - 9~ - 9P-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=`�A~ /90w@~ /9@~ /9M@~ /9�4@~ /9@~ /9@~ /9Y@~ / 9@~ / 9@~ / 9\@~ / 9@d@~ / 9I@//0. Amount~ 0=6*~ 090@~ 09@ @~ 09u@~ 09@~ 09P�A~ 09ȳA~ 09 v@~ 0 9`@~ 0 9j@~ 0 9J@~ 0 9x@~ 0 9pq@0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=� A~ 29P@~ 29p@~ 296@~ 29@@~ 29�@~ 29@~ 29H@~ 2 9@~ 2 9{@~ 2 9:@~ 2 9L@~ 2 9@2/3. Amount~ 3=Np~ 39{@~ 39ܪ@~ 39@~ 39�@~ 39|A~ 39ȵ!A~ 39bA~ 3 90i A~ 3 9@~ 3 9P �@~ 3 9@~ 3 9@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=@~ 59@u@~ 592@~ 59@~ 59j@~ 59S@~ 59@~ 59@~ 5 9@~ 5 9R@~ 5 9@~ 5 9@~ 5 9l@5/6. Amount~ 6=`� A~ 69@~ 69l@~ 69@~ 69w@~ 69@~ 69@~ 69@~ 6 9@~ 6 9 @~ 6 9D@~ 6 9@~ 6 9@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=cA~ 89v@~ 89@~ 89l@~ 89@~ 89`@~ 89�@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=0'@~ 990q@~ 99@~ 99@~ 99@~ 99@~ 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@~ ;99@~ ;9@~ ;9@~ ;9M@~ ; 9@~ ; 9@~ ; 9@~ ; 9Ԣ@~ ; 9@;/<. Amount~ <=� A~ <9Ԡ@~ <9տ@~ <9@~ <9�@~ <9 @~ <9@~ <9@@~ < 9@~ < 9@~ < 9@~ < 9@~ < 9@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >9Q@~ >9Pu@~ >9\@~ >9@~ >9@~ >9@~ >9#@~ > 9Q@~ > 9@~ > 9@~ > 9@~ > 9@>/?. Amount~ ?= &A~ ?9 u@~ ?9@~ ?9@~ ?9Ķ@~ ?9@~ ?9`@~ ?9V@~ ? 909@~ ? 9@~ ? 9A~ ? 9�4@~ ? 9h@?/@�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=y"A~ A9@~ A9@@~ A9@~ A9@~ A9p[A~ A9�-@~ A9@~ A 9@@~ A 9@@~ A 9@~ A 9 @~ A 9ʭ@A/B. Amount~ B=*j~ B97@~ B9 @~ B9�@~ B9�"@~ B9x� A~ B9b A~ B9ЮA~ B 9X� A~ B 9ȈA~ B 9A~ B 9R@~ B 9о@B/C: AGI Amount~ C>jz)~ C?Z�~ C?γ�~ C?fȰ~ C?6~ C?q~ C?>T~ C?JL�~ C ?l�~ C ?Rm~ C ?�~ C ?^* ~ C ?��C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=VE~ E9@~ E9M@~ E9 @~ E9T@~ E9 A~ E9A~ E9@�A~ E 90A~ E 9�4@~ E 9`@~ E 9@~ E 9@E/F. Amount~ F=n~ F9$@~ F9�A~ F9A~ F9�0~ F9 ��~ F9^P�~ F9�~ F 9�&�~ F 9Njb~ F 9z~ F 9N`7~ F 9� �F/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=�t~ H9#@~ H9x!~ H9T5A~ H9`pA~ H9�A~ H9�A~ H9@@~ H 9@~ H 9@~ H 9`@~ H 90}@~ H 9pp@H/I. Amount~ I=ҁK~ I9`@~ I9^�~ I9FH�~ I9mq~ I9�&}~ I9+A~ I9(i A~ I 9N@~ I 96@~ I 9@~ I 9@~ I 9@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=Ҿ� K9** K9**~ K9P�A~ K9OA~ K9x#~ K9WA~ K9pv A~ K 9 TA~ K 9@~ K 9 @~ K 9@~ K 9@K/L. Amount~ L=V L9** L9**~ L92~ L9s~ L9S�~ L9�s~ L9}~ L 9*~ L 9J�~ L 9~ L 9ޮ�~ L 9�wL/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=fğ~ N9F@~ N9 A~ N9A~ N9PA~ N94�!A~ N9WA~ N9v A~ N 90TA~ N 9`@~ N 9 @~ N 9@~ N 9@N/O. Amount~ O=~ O90@~ O9@@~ O9d�A~ O9&�7~ O9>�~ O9C�~ O9��~ O 9j~ O 9Hw~ O 9k~ O 9N=�~ O 9�O/P0Child Tax Credit:P=P9P9P9P9P9P9P9P 9P 9P 9P 9P 9P/Q1 Number of Returns~ Q= ~ Q9>@~ Q9k@~ Q9 @~ Q9(@~ Q9�@~ Q9�*A~ Q9 E@~ Q 9`@~ Q 9@@~ Q 9~ Q 9~ Q 9Q/R. Amount~ R=`A~ R9@~ R98@~ R9�?@~ R9@@~ R9`@~ R9�&A~ R9@~ R 9 @~ R 91@~ R 9~ R 9~ R 9R/S0Child Care Credit:S=S9S9S9S9S9S9S9S 9S 9S 9S 9S 9S/T1 Number of Returns~ T= �@~ T9@~ T9K@~ T9@~ T9@~ T9#@~ T9@~ T9�@~ T 9@~ T 9͵@~ T 9@~ T 9@~ T 9s@T/U. Amount~ U= @~ U9�?~ U9@~ U9`@~ U9@~ U9@~ U9@~ U9@~ U 9@~ U 9@~ U 94@~ U 90v@~ U 9 e@U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W=8�A~ W9~ W9@~ W9@~ W9@~ W9-@~ W9@~ W9@r@~ W 9R@~ W 9@ W 9** W 9**~ W 9W/X. Amount~ X=�A~ X9~ X9@~ X9&@~ X9@~ X9@~ X9@~ X9@@~ X 9R@~ X 9&@ X 9** X 9**~ X 9X/Y0Foreign Tax Credit:Y=Y9Y9Y9Y9Y9Y9Y9Y 9Y 9Y 9Y 9Y 9Y/Z1 Number of Returns~ Z=�@~ Z9~ Z9@~ Z9@~ Z9@~ Z9@~ Z9y@~ Z9@~ Z 9q@~ Z 9 @~ Z 9�@~ Z 9@~ Z 9Я@Z/[. Amount~ [=�$@~ [9~ [9a@~ [9n@~ [9v@~ [9`@~ [9|@~ [9@~ [ 9Ȭ@~ [ 9P@~ [ 9]@~ [ 9@~ [ 9@f@[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=@~ ]9~ ]9G@~ ]9b@~ ]9q@~ ]9І@~ ]9@~ ]9@~ ] 94@~ ] 9p@~ ] 9@~ ] 9Ȁ@~ ] 9@@]/^. Amount~ ^=�@~ ^9~ ^9,@~ ^9W@~ ^9 s@~ ^9 @~ ^9@~ ^9@~ ^ 9@~ ^ 9@~ ^ 9l@~ ^ 9ҫ@~ ^ 9@^/_0Total Credits:_=_9_9_9_9_9_9_9_ 9_ 9_ 9_ 9_ 9_/`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`1 Number of Returns~ `=�/~ `9L@~ `9 @~ `9pM@~ `9@~ `9h�A~ `9AA~ `9P@~ ` 9@~ ` 9@~ ` 9@@~ ` 9@~ ` 9%@`/a. Amount~ a=�&A~ a9@~ a9@~ a9@~ a9@~ a9]A~ a9xA~ a9�5@~ a 9`@~ a 9M@~ a 9@~ a 9@~ a 9�@a/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c=�1A~ c9~@~ c9@~ c9 N@~ c9 @~ c9X@~ c9`t@~ c9@~ c 9e@~ c 9#@~ c 9@~ c 9j@~ c 9@c/d. Amount~ d=�$.A~ d9 @~ d9@<@~ d9o@~ d9 [@~ d9A~ d9cA~ d9'@~ d 9H0A~ d 9c@~ d 9@~ d 9�+@~ d 9P@d/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=LaCA~ f9`@~ f9�4 A~ f9(VA~ f9`�A~ f9y!A~ f9KA~ f9pv A~ f 9@UA~ f 9@~ f 9@~ f 9@~ f 9@f/g. Amount~ g=�)�~ g9J@~ g9P@~ g9A~ g9)A~ g9J~ g9V��~ g9DA~ g 9j�~ g 9 >A~ g 9�RA~ g 9^�~ g 9�;�g/h0Total Tax Liability:h=h9h9h9h9h9h9h9h 9h 9h 9h 9h 9h/i1 Number of Returns~ i=�-�~ i9b@~ i9_A~ i9||A~ i9qA~ i9$�!A~ i9QA~ i98x A~ i 9pVA~ i 9@~ i 9Ѓ@~ i 9@~ i 9@i/j. Amount~ j=�6~ j9.@~ j9�-@~ j9A~ j9h�+A~ j9~ �~ j9�~ j9�~ j 9̂KA~ j 9|~ j 9*~ j 9�~ j 9ܶj/k0Withholding Tax:k=k9k9k9k9k9k9k9k 9k 9k 9k 9k 9k/l1 Number of Returns~ l=*�~ l9G@~ l9\�A~ l9LrA~ l9�A~ l9V�!~ l9�.A~ l9�6 A~ l 9A~ l 9@~ l 9@~ l 92@~ l 9@l/m. Amount~ m=j,.~ m9@F@~ m99A~ m9� A~ m9@~ m9k�~ m9:D�~ m9V�~ m 9�~ m 9F[~ m 9�~ m 9mI~ m 9T�m/n0Estimated Tax Payment:n=n9n9n9n9n9n9n9n 9n 9n 9n 9n 9n/o1 Number of Returns~ o=rA~ o9؝@~ o9 @~ o9`(@~ o9w@~ o9@~ o9�7@~ o9@@~ o 9 e@~ o 9@@~ o 9@@~ o 9@~ o 9@o/p. Amount~ p=m�~ p9O@~ p9@1@~ p9`@~ p9@~ p9#A~ p9A~ p9�#A~ p 9XG A~ p 9XAA~ p 9ZJ~ p 9�'A~ p 9.6�p/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=l�A~ r9@~ r9@~ r9 }@~ r9@~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s=�A~ s9@~ s9 @~ s9t A~ s9`@~ s9P@~ s9~ s9~ s 9~ s 9~ s 9~ s 9~ s 9s/$t0Excess Earned Income Credit:t=t9t9t9t9t9t9t9t 9t 9t 9t 9t 9t/u1 Number of Returns~ u=X* A~ u9،@~ u9p@~ u9D@~ u9i@~ u9n@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=4 A~ v98@~ v9`@~ v9(A~ v9@~ v93@~ v9~ v9~ v 9~ v 9~ v 9~ v 9~ v 9v/w0Total Tax Payments:w=w9w9w9w9w9w9w9w 9w 9w 9w 9w 9w/x1 Number of Returns~ x=�4�~ x9"@~ x9rA~ x9�A~ x9T;A~ x98�!A~ x9=A~ x9^ A~ x 9�?A~ x 9 @~ x 9pr@~ x 9y@~ x 9@x/y. Amount~ y=^~ y9@~ y9`A~ y9�2~ y9J~ y9*~ y9�~ y9f}�~ y 9Ry�~ y 9w~ y 9�~ y 92x�~ y 9�y/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z 9z 9z 9z/{1 Number of Returns~ {=N]�~ {9 @~ {9H]A~ {9�A~ {9�1A~ {9ԎA~ {94BA~ {9@A~ { 9 -@~ { 9@@~ { 9@~ { 9̟@~ { 9@{/|. Amount~ |=f��~ |9@~ |9h�~ |9,~ |9ȿ~ |9~�~ |9,�%~ |9~ | 9�~ | 9~ | 9XG~ | 9`~ | 9B��|/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9} 9} 9} 9}/~1 Number of Returns~ ~=|'A~ ~9@~ ~9 @~ ~9P~@~ ~9@@~ ~96A~ ~9@~ ~9p@~ ~ 9`@~ ~ 9@<@~ ~ 9@~ ~ 9@~ ~ 9d@~/. Amount~ =Z�~ 9$@~ 9B@~ 9@~ 9`@~ 9A~ 98A~ 9 A~  9�A~  9A~  9��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=@>A~ �9@~ �9S@~ �9@e@~ �9@;@~ �9H@~ �9@~ �9>@~ � 9@~ � 9d@~ � 9@~ � 9W@~ � 92@�/�. Amount~ �=0A~ �9@~ �9A~ �9P�A~ �9xNA~ �9A~ �9PA~ �9V@~ � 9@~ � 9@{@~ � 9@~ � 9@~ � 9P@�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�8D~ �9 @~ �9@~ �9`@~ �9@5@~ �9p A~ �9wA~ �9�A~ � 9h A~ � 9@~ � 9� @~ � 9@~ � 9@�/�. Amount~ �=~ �9@&@~ �9@~ �9@~ �9@~ �9A~ �9H,A~ �9�),A~ � 9�A~ � 9c!~ � 9� C~ � 9D�A~ � 9yM�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=|�/A~ �9F@~ �9@~ �9@@~ �9 @~ �9�4A~ �9NA~ �9`�A~ � 9A~ � 9P@~ � 9`@~ � 9@~ � 9@�/�. Amount~ �= �~ �9@I@~ �9}@~ �9`@~ �9a@~ �9xA~ �94%~ �94�A~ � 9|A~ � 9�; A~ � 9�3A~ � 9@~ � 9 @�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=E~ �9:@~ �9k@~ �9w@~ �9PM@~ �9� A~ �9�A~ �9ȫA~ � 9�A~ � 9�3@~ � 9�@~ � 9@~ � 9@�/�. Amount~ �=ht~ �9@@~ �9 @~ �9@~ �9�3A~ �9G4~ �9ja~ �9eZ~ � 9گc~ � 9j(A~ � 96A~ � 9�6"A~ � 9vT�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�-A~ �9@~ �9`@~ �9@~ �9@~ �9wA~ �9pA~ �9`GA~ � 9� A~ � 9@~ � 9@~ � 9m@~ � 9"@�/�. Amount~ �=N~ �9@~ �9v@~ �9@�A~ �9`HA~ �9f@~ �9M:A~ �9FT~ � 9vS~ � 9t&"A~ � 96~ � 90T A~ � 9H�A�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�@~ �9~ �9(@~ �9�@~ �9@Z@~ �9�"A~ �9TA~ �9(SA~ � 9=A~ � 9�@~ � 9`8@~ � 9!@~ � 9@�/�3 Amount~ �@<3HA~ �A~ �A@~ �A@~ �A0=@~ �AV A~ �A\�A~ �AqA~ � AA~ � AXA~ � A�)A~ � Ak A~ � AH�.A�/�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��W��Q��X��U��=��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.S�CKOther Areas includes, for example, returns filed from Army Post Office and M�CEFleet Post Office addresses by members of the armed forces stationed T�CLoverseas; returns filed by other U.S. citizens abroad; and returns filed by Q�CIresidents of Puerto Rico with income from sources outside Puerto Rico or 9�C1with income earned as U.S. Government employees. L�CDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�CHComputing Center, Master File Service Support Branch. Unpublished data.= xZ�%�> ��" ������������������������������