�\pjnwill00 (�0� �'D_2|�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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"#New York6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =~ 9@~ 9�4;A~ 9p7A~ 9�1A~ 9^~ 9<_0A~ 9k A~ 9pA~ 90�@~ 98�A~ 9 @~ 9@ /" .Dependent Exemptions Count~ ={I~ 9@~ 9B"A~ 9f�4~ 9ns,~ 9/A~ 9�+A~ 90�A~ 9(�A~ 9"@~ 9�#A~ 9E@~ 9 @ / .Joint Returns Count~ =r~ 9@~ 9pCA~ 9|�A~ 9ZA~ 9|� A~ 96('~ 9|�A~ 9A~ 9�@~ 9@~ 9@~ 9�2@ / .Single Returns Count~ =r$�~ 9@~ 9vQ~ 98o(A~ 9Fu"~ 9�%A~ 9A~ 9@~ 9 @~ 9@@~ 9,@~ 9~@~ 9@ / .Head of Household Count~ =�(T~ 9@~ 9hUA~ 9A~ 9D{A~ 9�8A~ 9@~ 94@~ 9@~ 9Z@~ 9r@~ 9@~ 9w@ /.Number of Farm Returns~ =@~ 9@~ 9@~ 9I@~ 9^@~ 9@~ 9@~ 9H@~  9@~  9}@~  9@~  9b@~  9h@/#.Paid Preparer Returns Count~ =�<~ 9`X@~ 9v:~ 98�+A~ 9�*~ 9J-A~ 9\�%A~ 9��?�� 1 Number of Returns~ =�H~ 9@@~ 9RA~ 9GA~ 9@~ 9A~ 9A~ 9\@~ 9@~ 9�>@~ 9D@~ 9}@~ 9´@ /!. Amount~ !=f~ !9l~ !9�&4A~ !9JAZ~ !9k,A~ !9�V~ !9[~ !9.QK~ ! 9n~ ! 9*K~ ! 9Vl�~ ! 9I?~ ! 9ڙK!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=~ #9@~ #9A~ #9H�A~ #9A~ #9t�A~ #9�A~ #9 A~ # 90� A~ # 9@~ # 9�@~ # 9@@~ # 9@@#/$. Amount~ $=> ~ $9�(~ $9\A~ $9A~ $9�,A~ $9d�-A~ $9X7A~ $9V^~ $ 9�~ $ 9�q~ $ 9aT~ $ 9�PA~ $ 9�$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=�#~ &9ȡ@~ &9@[@~ &9@@~ &9 @~ &90R@~ &9pd@~ &9@~ & 9c@~ & 9@~ & 9+@~ & 9ܦ@~ & 9@&/'. Amount~ '=ּt~ '9`@~ '9g@~ '9([A~ '9A~ '9x�&A~ '9(J.A~ '9H�(A~ ' 9�,A~ ' 9LBA~ ' 9"(A~ ' 9 A~ ' 98� A'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )= S~ )95@~ )9v�@~ )9A~ )9A~ )9|,A~ )9; A~ )9� @~ ) 9@~ ) 9y@~ ) 9@~ ) 9ٵ@~ ) 9ԭ@)/*. Amount~ *=_�~ *9 T@~ *9&�"~ *9AA~ *9�~ *9�%�~ *9j�~ *9��~ * 9�.�~ * 9,A~ * 9LC~ * 9|A~ * 9�A*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@~ ,9D@~ ,9b@~ ,9"@~ ,9@~ ,9~@~ ,9DZ@~ ,9@~ , 9t@~ , 9`}@~ , 9x@~ , 9a@~ , 9 g@,/-. Amount~ -=~ -9� ~ -9m~ -9h~ -98~ -9H@~ -9@~ -9@~ - 90w@~ - 98~ - 9~ - 9~ - 9l-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=PA~ /9@~ /9g@~ /9@@~ /9@~ /9N@~ /9@~ /9@~ / 9'@~ / 9̬@~ / 9V@~ / 9w@~ / 9b@//0. Amount~ 0=ZW~ 09L@~ 09@~ 09A~ 09`�A~ 09�A~ 09@� A~ 09@~ 0 9 @~ 0 9{@~ 0 9@~ 0 9@~ 0 9@0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=Z$A~ 29s@~ 292@~ 29=@~ 29C@~ 29�'A~ 29 TA~ 29~@~ 2 9�1@~ 2 9@~ 2 9@U@~ 2 9@~ 2 9 @2/3. Amount~ 3=l{VA~ 39x@~ 39@~ 39@~ 39B A~ 39�A~ 99(@~ 99m@~ 99@~ 99M@~ 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~ ;=�A~ ;9,@~ ;9@~ ;9@~ ;9@@~ ;9@O@~ ;9@i@~ ;9J@~ ; 9@~ ; 9@~ ; 9@@~ ; 9@~ ; 9u@;/<. Amount~ <=A~ <9@~ <9@~ <9@*@~ <9@~ <9@~ <9`K@~ <9`@~ < 9@~ < 9@~ < 9�'@~ < 9@O@~ < 9@;@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=0@~ >9f@~ >9@~ >9D@~ >9@~ >9@~ >9h@~ >9@~ > 9@~ > 9@~ > 9@~ > 9x@~ > 9Ҭ@>/?. Amount~ ?=*F~ ?9@@~ ?9<@~ ?9@~ ?9"@~ ?9 @~ ?9@~ ?9@~ ? 9H>A~ ? 9FA~ ? 9$IA~ ? 90�A~ ? 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=zb~ A9@~ A9$0A~ A9�A~ A9G A~ A9{A~ A9p{ A~ A9@E@~ A 9@~ A 9@~ A 9l@~ A 9@~ A 9 @A/B. Amount~ B=r�~ B9@~ B9H�A~ B9,�A~ B9xA~ B9 � A~ B9�3A~ B9A~ B 9�A~ B 9l�A~ B 9D�&A~ B 9pA~ B 9vAB/C: AGI Amount~ C>i~ C?&~ C?k/~ C?vP~ C?2�~ C?Mr~ C?^X�~ C?� ~ C ?r ~ C ?|M~ C ?v ~ C ?һ�~ C ?Jv�C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=4GA~ E9^@~ E9@~ E9 TA~ E9{A~ E9U$A~ E9O/~ E9t?A~ E 9aA~ E 9@@~ E 9�A~ E 9 i@~ E 9@@E/F. Amount~ F=F~ F9"~ F9�((~ F9Pg~ F96�~ F9p_A~ F9�~ F9[~ F 9,~ F 9�~ F 9~ F 9n�~ F 9*?�F/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=:D~ H9@@~ H9�8j~ H94A~ H9H�+A~ H9�76~ H9,-A~ H9@~ H 9@~ H 9^@~ H 9@~ H 9@@~ H 9s@H/I. Amount~ I=r~ I9hhA~ I9�~ I9~ I9N�:~ I9SA~ I9z x~ I9L�A~ I 9�A~ I 9@8@~ I 9@~ I 9n@~ I 94@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=�2�~ K9@~ K9~"$~ K9iH~ K9�E~ K9<^~ K9SA~ K9� ~ K 9wA~ K 9P�@~ K 9A~ K 9@~ K 9@K/L. Amount~ L=2�L~ L9@~ L9�'0A~ L9Zp�~ L9P�~ L9Q; ~ L9:$� ~ L9z~ L 9~ L 9.� ~ L 9�~ L 9�~ L 9n�-L/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=�=�~ N9g@~ N9�"A~ N9~iH~ N9A1A~ N9>=^~ N9U0A~ N9d A~ N 9xA~ N 9P�@~ N 9A~ N 9@~ N 9@@N/O. Amount~ O=�*~ O9j@~ O90�A~ O9lA~ O9�~ O9y~ O9J�~ O9� �~ O 9K�~ O 9"O~ O 9p�~ O 9:��~ O 9�'SO/P0Child Tax Credit:P=P9P9P9P9P9P9P9P 9P 9P 9P 9P 9P/Q1 Number of Returns~ Q=�^~ Q9]@~ Q9@~ Q9�A~ Q9A~ Q9puA~ Q9A~ Q9�A~ Q 9c@ Q 9** Q 9**~ Q 9~ Q 9Q/R. Amount~ R=6D~ R9.@~ R9Q@~ R9@~ R9�A~ R9)A~ R9�A~ R9�A~ R 9P+@ R 9** R 9**~ R 9~ R 9R/S0Child Care Credit:S=S9S9S9S9S9S9S9S 9S 9S 9S 9S 9S/T1 Number of Returns~ T=�A~ T9~ T9 a@~ T9 q@~ T9�@~ T9� @~ T9@~ T9@@~ T 9o@~ T 9@~ T 9@~ T 9̘@~ T 9@T/U. Amount~ U=�A~ U9~ U9.@~ U9'@~ U9@@~ U9`@~ U9@@~ U9@N@~ U 9@~ U 9d@~ U 9@~ U 9@~ U 9h@U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W=MA~ W9@~ W9@~ W9� @~ W9pX@~ W9��@~ W9@~ W9 @~ W 9]@~ W 9"@~ W 9&@ W 9** W 9**W/X. Amount~ X=HTA~ X9�?~ X9Ӳ@~ X9@J@~ X9�>@~ X9T@~ X9w@~ X9@~ X 9Y@~ X 9$@~ X 9,@ X 9** X 9**X/Y0Foreign Tax Credit:Y=Y9Y9Y9Y9Y9Y9Y9Y 9Y 9Y 9Y 9Y 9Y/Z1 Number of Returns~ Z= YA~ Z9@~ Z9K@~ Z9@~ Z9@~ Z9�6@~ Z9`@~ Z9G@~ Z 9@~ Z 9>@~ Z 9`6@~ Z 9@~ Z 9R@Z/[. Amount~ [=u# [9*~ [9t@~ [9 @~ [9@~ [9<@~ [9}@~ [9f@~ [ 9@~ [ 9@~ [ 9@~ [ 9�@~ [ 9\A[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=@ ]9** ]9**~ ]9~@~ ]9ȇ@~ ]9@~ ]9@~ ]9@~ ] 9j@~ ] 9h@~ ] 9@~ ] 9@~ ] 90@]/^. Amount~ ^=@ ^9** ^9**~ ^9 p@~ ^9@~ ^9"@~ ^9@~ ^9@~ ^ 9@~ ^ 9D@~ ^ 9@~ ^ 9@~ ^ 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~ `=�~ `9`i@~ `9`*@~ `9�A~ `9X�A~ `9 ~ `9l�A~ `9A~ ` 9~A~ ` 9{@~ ` 9@@~ ` 9{@~ ` 9@`/a. Amount~ a=Z*�~ a9C@~ a9ӵ@~ a98�A~ a9BA~ a9�%A~ a9TA~ a9pA~ a 9@~ a 9@ @~ a 9`@~ a 9s@~ a 9Aa/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c=|�-A~ c9@~ c9~A~ c9A~ c9@U@~ c90�@~ c9@~ c9@~ c 9`L@~ c 9@@~ c 9�@~ c 9*@~ c 9@c/d. Amount~ d=z�~ d9@~ d9Hc A~ d9 A~ d9cA~ d9�A~ d9H~A~ d9A~ d 9A~ d 9�A~ d 9A~ d 9A~ d 9� Ad/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=��~ f9~@~ f9o!A~ f9v�=~ f9� ?~ f9�7A~ f9�A~ f9>� ~ f 9yA~ f 9�@~ f 9A~ f 9@~ f 9@f/g. Amount~ g=��~ g9g@~ g9@@A~ g9,A~ g9Nx~ g9|UA~ g9�~ g9�~~ g 9�;�~ g 9Q~ g 9JĐ~ g 9�~ g 9Gg/h0Total Tax Liability:h=h9h9h9h9h9h9h9h 9h 9h 9h 9h 9h/i1 Number of Returns~ i=nP�~ i9 @~ i9v�0~ i9zC~ i9@~ i9\~ i9�7A~ i9N� ~ i 9{A~ i 9�@~ i 9A~ i 9@~ i 9@i/j. Amount~ j=*V~ j9@s@~ j9ԘA~ j9^H~ j92q�~ j9Ym~ j9b~ j9�~ j 9�_A~ j 9~ j 9�~ j 9�"�~ j 9B\j/k0Withholding Tax:k=k9k9k9k9k9k9k9k 9k 9k 9k 9k 9k/l1 Number of Returns~ l=^]�~ l9@~ l9�62A~ l9K~ l9KA~ l9Y~ l9@>~ l9@4A~ l 9,�A~ l 9@~ l 9�A~ l 9&@~ l 9@l/m. Amount~ m=fE ~ m9w@~ m9KA~ m9`,8A~ m9:ѧ~ m9�~ m9Z~ m9Z{~ m 9�<�~ m 9�~ m 9~6�~ m 9�~ m 9�m/n0Estimated Tax Payment:n=n9n9n9n9n9n9n9n 9n 9n 9n 9n 9n/o1 Number of Returns~ o=E7~ o9ɴ@~ o9,@~ o9@~ o9 @~ o9[A~ o9�A~ o9�%@~ o 9`@~ o 9�'@~ o 9pW@~ o 9@@~ o 9@o/p. Amount~ p=�/Q~ p9@@~ p9@@~ p9("A~ p9H� A~ p9"~ p9G5~ p91~ p 9M~ p 98~ p 9�~ p 9�~ p 9 i�p/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=O~ r9@~ r9$~ r9A~ r9`�A~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s=.~ s9@~ s9PG(A~ s9�A~ s9P A~ s9Pq@~ 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=v!A~ u9@~ u9A~ u9\eA~ u9�A~ u9@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=]j~ v9 @~ v9(~ v9,,A~ v9A~ v9S@~ 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=�~ x9l@~ x9VGX~ x9>gT~ x9�%E~ x9ں]~ x9@0A~ x9T A~ x 94^A~ x 9}�@~ x 9A~ x 9@@~ x 9@x/y. Amount~ y=b~ y90@~ y9�Q~ y9�~ y9 '�~ y9Xj]A~ y93~ y9�~ y 9{�~ y 9� ~ y 9V|~ y 96`}~ y 96eLy/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z 9z 9z 9z/{1 Number of Returns~ {=o~ {9@@~ {93A~ {9:G~ {9e8~ {9H~ {9a'A~ {9A~ { 9 A~ { 9@~ { 9@z@~ { 9s@~ { 9>@{/|. Amount~ |=� O~ |9R~ |96�~ |9�~ |9 $�~ |9c�~ |9�~ |9/~ | 9e�~ | 9�~ | 9|�~ | 9�~ | 9D�|/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9} 9} 9} 9}/~1 Number of Returns~ ~=s~ ~9i@~ ~9pCA~ ~9�7A~ ~9`( A~ ~9�/A~ ~9�,A~ ~9A~ ~ 9A~ ~ 9`@~ ~ 9@~ ~ 9@~ ~ 9@~/. Amount~ =Ҩ�~ 90@~ 9�A~ 9 �A~ 98{ A~ 9A~ 9b!A~ 9t�A~  9K'A~  9A~  96A~  9>9~  9�/�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=\�A~ �9@~ �9@~ �9@~ �9@~ �9A~ �9pe@~ �9@n@~ � 9@~ � 9@~ � 9̧@~ � 9p@~ � 9P@�/�. Amount~ �=H�~ �9@~ �9A~ �9A~ �9L_A~ �9f�%~ �9WA~ �9HD A~ � 9kA~ � 9P1@~ � 9`@~ � 9@~ � 9ѹ@�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=F޳~ �9@~ �9@~ �9�@~ �9@_ A~ �9�,'~ �9�/'A~ �9\�A~ � 9 *A~ � 9@~ � 9gA~ � 9U@~ � 9@o@�/�. Amount~ �=Z~ �9@>@~ �9M@~ �9@~ �9X4A~ �9�S~ �9!�~ �9VU�~ � 9�~ � 9�7A~ � 9.A�~ � 9xx~ � 9��/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�~ �96@~ �9@~ �9@~ �9�>A~ �9LtA~ �9o$~ �9TLA~ � 9l�A~ � 9�$@~ � 9д�@~ � 90@~ � 9@�/�. Amount~ �=^~ �9@~ �9� @~ �9A~ �9( A~ �9JBP~ �9x~ �9e`~ � 9]`~ � 9v(~ � 9LP0A~ � 9LA~ � 9X�A�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�<�~ �9@~ �9O@~ �9x�A~ �9@MA~ �9ι(~ �9\/~ �9@A~ � 9`A~ � 9 @~ � 9A~ � 9 j@~ � 9@�/�. Amount~ �=!~ �9xs A~ �9T#A~ �9A~ �9&/~ �9w�~ �9.�~ �9t�~ � 9~ � 9 c�~ � 9~ � 9n|�~ � 9R<��/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=zs�~ �9@~ �9@@~ �9�1@~ �9x�A~ �9�<A~ �9�!~ �9�;A~ � 9A~ � 9@~ � 90@~ � 9J@~ � 9@�/�. Amount~ �=^i~ �9x A~ �9�A~ �9A~ �9(A~ �96j�~ �9�~ �9Ƭ�~ � 9|CA~ � 9ξB~ � 9�=A~ � 9/~ � 9u�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=6A�~ �9~ �9@~ �9c@~ �9(+ A~ �96�%~ �9n�,~ �9�1A~ � 9A~ � 9к@~ � 9A~ � 9� @~ � 9@3@�/�3 Amount~ �@�=�~ �A~ �A@@~ �A�A~ �A�A~ �At0A~ �AU~ �A^@~ � AFD~ � AA~ � Al-0A~ � Ap_"A~ � 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��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�%�> ��" ������������������������������