�\pjnwill00 (�0� �'D_3|�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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"#Nebraska6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =&1~ 9<@~ 9A~ 95A~ 90@~ 9~A~ 9@~ 9O@~ 9X@~ 9@~ 94@~ 9@~ 9؈@ /" .Dependent Exemptions Count~ =��?�� 1 Number of Returns~ =P@~ 9@~ 9@~ 9\@~ 9O@~ 9@O@~ 9d@~ 9L@~ 9@~ 9@~ 9@~ 9z@~ 9m@ /!. Amount~ !=-A~ !9@~ !9`@~ !9@@~ !90@~ !9@sA~ !9pcA~ !9P@~ ! 9@�@~ ! 9J@~ ! 9�#@~ ! 9�,@~ ! 9G@!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=H) A~ #9h@~ #9@~ #9Z@~ #9@~ #9@~ #9X@~ #9*@~ # 9,@~ # 9@~ # 9@~ # 9@~ # 9 @#/$. Amount~ $=G�~ $9 S@~ $9@~ $9f@~ $9@~ $90�A~ $9x/A~ $9 �A~ $ 9l A~ $ 9A~ $ 9LA~ $ 9 � A~ $ 9vA$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=@<@~ &9{@~ &9E@~ &9 @~ &9Y@~ &9@~ &9.@~ &9n@~ & 9@~ & 9p@~ & 9@~ & 9 e@~ & 9@X@&/'. Amount~ '=\�A~ '9f@~ '9@~ '9` @~ '9 @~ '93@~ '9�(@~ '9@~ ' 9`?@~ ' 9A@~ ' 9@~ ' 9@~ ' 9<@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=`@~ )9p@~ )9&@~ )9 @~ )9@@~ )9@~ )9r@~ )9@~ ) 9c@~ ) 9,@~ ) 9`@~ ) 9s@~ ) 9g@)/*. Amount~ *=T~ *9@~ *9 @~ *9 HA~ *9sA~ *9p�A~ *9(�A~ *9A~ * 9@]A~ * 9J@~ * 9@~ * 9 @~ * 9@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@~ ,9@~ ,9 @~ ,9H@~ ,9@~ ,9@~ ,9%@~ ,9B@~ , 9|@~ , 9h@~ , 9@~ , 9^@~ , 9L@,/-. Amount~ -=@~ -9�~ -9~ -9~ -9[@~ -9 J@~ -9�@~ -9M@~ - 9#@~ - 9X@~ - 9@~ - 9\@~ - 9@-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=@~ /9V@~ /9p@~ /9l@~ /9@~ /9e@~ /9v@~ /9 @~ / 9p@~ / 9I@ / 9**~ / 9 / 9**//0. Amount~ 0=@~ 09e@~ 09S@~ 09Z@~ 09 @~ 09@~ 094@~ 09@~ 0 9@~ 0 9@]@ 0 9**~ 0 9 0 9**0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=n@~ 297@~ 29i@~ 29@~ 29@~ 29@@~ 29@~ 29;@~ 2 9X@~ 2 9ؓ@~ 2 9ԕ@~ 2 9@o@~ 2 9b@2/3. Amount~ 3=BA~ 39X@~ 39@@~ 39P@~ 39@@~ 39j@~ 39ؚA~ 390@~ 3 9`3@~ 3 9@@~ 3 9@P@~ 3 9@~ 3 9@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=o@~ 59@U@~ 59@~ 59p@~ 59t@~ 59@~ 59@~ 59@~ 5 9@~ 5 9(@~ 5 9@~ 5 9X@~ 5 9D@5/6. Amount~ 6=0@~ 69d@~ 69@~ 69η@~ 69@~ 69@~ 69x@~ 69@~ 6 9ϳ@~ 6 9L@~ 6 9@~ 6 9t@~ 6 9a@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=@@~ 89d@~ 89X@~ 89w@~ 89@~ 89@~ 89{@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=@@~ 99S@~ 99P~@~ 99@~ 99@@~ 99˼@~ 996@~ 99~ 9 9~ 9 9~ 9 9~ 9 9~ 9 99/(:0 S.E. Health Insurance Deduction::=:9:9:9:9:9:9:9: 9: 9: 9: 9: 9:/;1 Number of Returns~ ;=Z@~ ;9@~ ;9j@~ ;9ܷ@~ ;9@~ ;9@~ ;9@@~ ;9@~ ; 9f@~ ; 9@~ ; 9X@~ ; 9u@~ ; 9f@;/<. Amount~ <=@~ <9$@~ <9{@~ <9@~ <9@~ <9@~ <9e@~ <9@~ < 9@~ < 9X@~ < 9@~ < 9P@~ < 9@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >96@~ >9O@~ >9 k@~ >9v@~ >9@~ >9 @~ >9@~ > 90@~ > 9@~ > 9h@~ > 9_@~ > 9F@>/?. Amount~ ?= @~ ?9S@~ ?9W@~ ?9Ѐ@~ ?9p@~ ?9@~ ?9V@~ ?9y@~ ? 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��[��\��]��^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=@aA~ A9@~ A9@V@~ A9@@~ A9@@~ A9c@~ A9 6@~ A9@~ A 9@~ A 9@~ A 9T@~ A 9x@~ A 9z@A/B. Amount~ B=<A~ B9Ю@~ B9U@~ B9@~ B9@~ B9X@~ B9]@~ B9`6@~ B 9`@~ B 9@~ B 9r@~ B 9@~ B 9L@B/C: AGI Amount~ C>N˘~ C?0,~ C?t�*A~ C?& �~ C?ZC�~ C?ʩj~ C?r�~ C?�~ C ?>~ C ?�#K~ C ?�AA~ C ?�-.A~ C ?v�C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=Ф A~ E9d@~ E9H@~ E94@~ E92@~ E9`@~ E9@~ E9 @~ E 9@~ E 9d@~ E 9μ@~ E 9ȕ@~ E 9@E/F. Amount~ F=6E�~ F9`@~ F9@~ F9�A~ F98HA~ F9�<A~ F9� 2~ F9"~ F 9A~ F 9p�A~ F 9x�A~ F 9�)@~ F 9�AF/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=#~ H9@~ H9\A~ H9A~ H9@~ H9@~ H9@~ H9@~ H 9@~ H 9z@~ H 9`v@~ H 9@U@~ H 9M@H/I. Amount~ I=0KHA~ I9@~ I9`�%A~ I9� .~ I9Nd$~ I9@�$A~ I9DQA~ I97@~ I 9@~ I 9`@~ I 9£@~ I 9Ȃ@~ I 9{@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=0)$A~ K9~ K9`@~ K9�$@~ K9 @~ K9iA~ K9@~ K9`J@~ K 9S@~ K 9@~ K 9,@~ K 9@~ K 9؈@K/L. Amount~ L=>8~ L9~ L9�A~ L9|(A~ L9ʏa~ L92~ L9Fu~ L9p�~ L 9SAA~ L 9-A~ L 9*t~ L 9vH5~ L 9�L/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=�($A~ N91@~ N9@~ N9�"@~ N9@~ N9iA~ N9@~ N9`J@~ N 9S@~ N 9@~ N 9,@~ N 9@~ N 9؈@N/O. Amount~ O=�-~ O9"@~ O9@@~ O9�@~ O98 A~ O9Ό#~ O9V�.~ O9�A~ O 9 �A~ O 9x� A~ O 9� A~ O 9A~ O 9$�$AO/P0Child Tax Credit:P=P9P9P9P9P9P9P9P 9P 9P 9P 9P 9P/Q1 Number of Returns~ Q=`�A~ Q9(@~ Q9@Q@~ Q9@~ Q9@~ Q9@~ Q9@~ Q9@@~ Q 9?@~ Q 90@~ Q 9~ Q 9~ Q 9Q/R. Amount~ R=�A~ R9@~ R9@~ R9@~ R9@ @~ R9@~ R9 @~ 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=`@ T9** T9**~ T9@~ T9g@~ T9@~ T9@~ T9@~ T 9У@~ T 9@~ T 9z@~ T 9L@~ T 96@T/U. Amount~ U=@~@ U9** U9**~ U9@~ U9ʤ@~ U9@~ U9a@~ U9v@~ U 9@~ U 9`i@~ U 9@f@~ U 98@~ U 9"@U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W=@@ W9** W9**~ W9@~ W9c@~ W9 @~ W9/@~ W9@~ W 9@~ W 9~ W 9~ W 9~ W 9W/X. Amount~ X=`@ X9** X9**~ X9@~ X9@~ X9@~ X9@~ X9մ@~ 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=@~ Z9~ Z9@~ Z9@@~ Z94@~ Z9@~ Z9#@~ Z9@~ Z 9@~ Z 9@~ Z 9P@~ Z 9p@~ Z 9s@Z/[. Amount~ [=ڰ@~ [9~ [9<@~ [9C@~ [9I@~ [9c@~ [9p@~ [9 n@~ [ 9Pv@~ [ 9 f@~ [ 9@~ [ 9x@~ [ 9@[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=@~ ]9~ ]9>@~ ]9``@~ ]9f@~ ]9t@~ ]9|@~ ]9 z@~ ] 9{@~ ] 9p@~ ] 9`v@~ ] 9^@~ ] 9V@]/^. Amount~ ^=@~ ^9~ ^9@~ ^9P@~ ^9f@~ ^9@~ ^9@~ ^9@~ ^ 9@~ ^ 9@~ ^ 9@~ ^ 9x@~ ^ 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~ `=� A~ `9:@~ `9f@~ `9x@~ `9 @~ `9w@~ `9 ?@~ `9@~ ` 9@~ ` 9Ğ@~ ` 9Σ@~ ` 9p@~ ` 90x@`/a. Amount~ a=xy A~ a9@~ a9@~ a9 @~ a9@@~ a9@@~ a9{@~ a9@.@~ a 9Ѿ@~ a 9h@~ a 9@~ a 9@~ a 9@a/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c= r@~ c9P@~ c9@~ c9@~ c9i@~ c9@~ c9@~ c9@~ c 9}@~ c 9@~ c 9@~ c 9@~ c 9s@c/d. Amount~ d=Й A~ d9:@~ d9@~ d9@~ d9@~ d9@~ d9`w@~ d9@Z@~ d 94@~ d 9~@~ d 9�@~ d 9Z@~ d 94@d/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=\?#A~ f9;@~ f9PC@~ f9@~ f9\@~ f9A~ f9@@~ f9J@~ f 9T@~ f 9 @~ f 9,@~ f 9@~ f 9؈@f/g. Amount~ g=j�~ g9@~ g9q@~ g90\@~ g9 A~ g9H�A~ g9*~ g9`hA~ g 9L~A~ g 9 � A~ g 9f ~ g 9 �A~ g 9d)g/h0Total Tax Liability:h=h9h9h9h9h9h9h9h 9h 9h 9h 9h 9h/i1 Number of Returns~ i=�;(~ i9@~ i9�<@~ i9`@~ i9R@~ i9�&A~ i9@~ i9K@~ i 9U@~ i 9 @~ i 9-@~ i 9@~ i 9؈@i/j. Amount~ j=�~ j9@~ j9@@~ j9pg�@~ j9 A~ j9|`!A~ j9l�&A~ j9�/ ~ j 9 A~ j 9�,A~ j 9 A~ j 9<�A~ j 9$Aj/k0Withholding Tax:k=k9k9k9k9k9k9k9k 9k 9k 9k 9k 9k/l1 Number of Returns~ l=N�)~ l9@~ l9A~ l9@~ l9d@~ l90�A~ l9@~ l9 @~ l 9@~ l 9@~ l 9}@~ l 9@~ l 98@l/m. Amount~ m=Z*�~ m9ײ@~ m9 @~ m9H�A~ m9tfA~ m9!A~ m9%A~ m9zA~ m 9A~ m 9оA~ m 9�A~ m 9Pr@~ m 9p�Am/n0Estimated Tax Payment:n=n9n9n9n9n9n9n9n 9n 9n 9n 9n 9n/o1 Number of Returns~ o=g@~ o9Ȁ@~ o9ƭ@~ o9@~ o9@@~ o9@~ o9@\@~ o9b@~ o 9\@~ o 9Z@~ o 9|@~ o 9`@~ o 9@o/p. Amount~ p= A0A~ p9N@~ p9ݰ@~ p9@~ p9�2@~ p9�@~ p9K@~ p9@~ p 9@~ p 9@@~ p 9x;A~ p 90)@~ p 9�Ap/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=b@~ r9@~ r9@~ r9@~ r9z@~ r9y@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s=pA~ s9@~ s9@~ s9`N@~ s9@~ s98@~ 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=`@~ u9P@~ u9@V@~ u9@/@~ u9@~ u9]@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=@~ v9̒@~ v9N@~ v9�@~ v9@~ v9@~ 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=Ft-~ x9f@~ x9�"A~ x9A~ x9@~ x9A~ x90>@~ x9@~ x 9@~ x 9[@~ x 9@~ x 9@~ x 9@x/y. Amount~ y=~ y9@~ y9Ъ@~ y9nA~ y94�A~ y9e(~ y90�(A~ y9uA~ y 9TA~ y 9v A~ y 9T�A~ y 9m A~ y 9 Ay/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z 9z 9z 9z/{1 Number of Returns~ {= A~ {9@~ {9`EA~ {9@@~ {9`@~ {9 @~ {9{@~ {9i@~ { 9@~ { 9@~ { 9@~ { 9 n@~ { 9S@{/|. Amount~ |=�8�~ |9~ |9@~ |9�~ |9/~ |9B~ |9S~ |9~ | 9g~ | 9~ | 9~ | 9ֵ~ | 9m|/"}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@@~ ~9�+@~ ~9@~ ~9� @~ ~9`n@~ ~9@ @~ ~ 99@~ ~ 9@~ ~ 9@~ ~ 9@~ ~ 9p@~/. Amount~ =/~ 9|@~ 9@~ 9@@~ 9@~ 9x@~ 9@~ 9@~  9@C@~  9 @~  9@~  9 V@~  9A/�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=`.@~ �9@~ �9B@~ �9@~ �9@~ �9@~ �9@~ �9V@~ � 9@~ � 9`b@~ � 9V@ � 9** � 9**�/�. Amount~ �=EA~ �9и@~ �9@~ �9Ц@~ �9�=@~ �9�1@~ �9 w@~ �9@~ � 9@~ � 9@~ � 9@ � 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,@~ �9K@~ �9@~ �9 @@~ �9@\@~ �9`@~ � 9@~ � 9A@~ � 9@~ � 9@~ � 9І@�/�. Amount~ �=)A~ �9@~ �9@~ �9@~ �9@~ �9p@~ �9�A~ �9XA~ � 9�@~ � 9 @~ � 9@~ � 9@@~ � 9�@�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=A~ �9h@~ �9@~ �9@~ �9v@~ �9�7@~ �9@~ �9@~ � 9@~ � 9M@~ � 9@~ � 9|@~ � 9@�/�. Amount~ �=D�A~ �9,@~ �9@~ �9@~ �9u@~ �9@~ �9@~ �9@~ � 9x@~ � 94@~ � 9\@~ � 9x@~ � 9Q@�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=0S A~ �9 @~ �9@~ �9@~ �9@~ �9@~ �9@~ �9@~ � 9@~ � 9c@~ � 9˼@~ � 9ȕ@~ � 9@�/�. Amount~ �=R~ �9I@~ �9X@~ �9@~ �9 ;@~ �9A~ �9,�A~ �9� A~ � 9�A~ � 9� @~ � 9�2A~ � 95@~ � 9�@�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=A~ �9@~ �9x@~ �9A@~ �9y@~ �9@~ �9@~ �9@~ � 9)@~ � 9@~ � 9@~ � 9@~ � 9`@�/�. Amount~ �=^F~ �9@~ �9!@~ �9@j@~ �9z@~ �9XyA~ �9 �A~ �9 �A~ � 9 �A~ � 9@~ � 9p@~ � 9@~ � 9n@�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=A~ �9~ �9ؠ@~ �9&@~ �9@~ �9|@~ �9@~ �9@~ � 9]@~ � 9@~ � 9#@~ � 9T@~ � 9@�/�3 Amount~ �@f&A~ �A~ �A@~ �AR@~ �An@~ �A @~ �A @~ �AQ@~ � A@~ � A@~ � A@~ � A@~ � AGA�/�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�%�> ��" ������������������������������