�\pjnwill00 (�0� �' D�_7|�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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"# South Dakota6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =eA~ 9@~ 9P@~ 9P@~ 9 {@~ 9@~ 9@~ 9V@~ 9(@~ 9.@~ 9Ħ@~ 9H@~ 9r@ /" .Dependent Exemptions Count~ =N A~ 9b@~ 9@~ 9@~ 9@~ 9@@~ 9{@~ 9@~ 9@~ 9@~ 9ҧ@~ 9Ȅ@~ 9@o@ / .Joint Returns Count~ =�A~ 9 @~ 9@~ 9@~ 9/@~ 98@~ 9}@~ 9@~ 9@~ 9ܡ@~ 9 @~ 9@~ 9@o@ / .Single Returns Count~ =@�A~ 9X@~ 9`F@~ 9 @~ 9W@~ 9�:@~ 9@~ 9<@~ 9`@~ 9o@~ 9q@~ 9L@~ 9D@ / .Head of Household Count~ =@~ 9 e@~ 9x@~ 9@~ 9{@~ 9<@~ 9p@~ 9f@~ 9X@~ 9D@~ 9D@~ 9$@~ 9@ /.Number of Farm Returns~ =,@~ 9@~ 9t@~ 9@~ 9@~ 9Ѿ@~ 9@~ 9@~  9 @~  9t@~  9`u@~  9O@~  9@@/#.Paid Preparer Returns Count~ =P A~ 9ڱ@~ 9@~ 9@~ 9@~ 9@@~ 9@~ 9V@~  9׷@~  9@~  9L@~  9Ё@~  9`q@/0Salaries and Wages:=9999999 9 9 9 9 9/1 Number of Returns~ =�A~ 9x@~ 9@Y@~ 9�@~ 9@~ 9@~ 9@~ 9@~  9@~  9@~  9H@~  9 @~  9o@/. Amount~ =��~ 9@@~ 9<�A~ 9pa'A~ 9V!?~ 9ʓv~ 9f=A~ 9�(A~  9L�A~  9pA~  9A~  9X�A~  9hA/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =@OA~ 9@~ 9@G@~ 9@~ 9�@~ 9@~ 9@[@~ 9K@~  9 @~  9Z@~  9"@~  9(@~  9r@/. Amount~ =� A~ 9@~ 9@~ 9@h@~ 9`@~ 9 @~ 9X@~ 9@@~  9`)@~  9�@~  9@~  9�<@~  9J@/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ =p@~ 9 `@~ 9@~ 9l@~ 9L@~ 9@~ 9@~ 9p@~  9@~  9x@~  9`@~  9r@~  9e@/. Amount~ =@~ 9@~ 9@~ 9J@~ 9v@~ 9 @~ 9@~ 9@~  97@~  9V@~  9@~  9s@~  9@J@/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ =0@~ 9@~ 9@~ 9I@~ 9B@~ 9@~ 9�4@~ 9@~  9@~  9l@~  9 @~  9@~  9r@/. Amount~ =P A~ 9@~ 9U@~ 9@~ 9>@~ 9�9@~ 9�-@~ 9P@~  9@~  9@~  9@~  9@~  9@/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ =@~ 9:@~ 9[@~ 9e@~ 9q@~ 9X@~ 9@~ 9(@~  9z@~  9g@~  9r@~  9@V@~  9T@/. Amount~ =@~ 9G@~ 9C@~ 9@X@~ 9 d@~ 9py@~ 9@~ 90{@~  9z@~  9i@~  9@~  9r@~  9@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =@~ 9$@~ 9Ի@~ 9@~ 9@~ 9H@~ 9[@~ 9@~ 9@~ 9@~ 9@~ 9h@~ 9X@ /!. Amount~ !=,+A~ !9p~ !9@J@~ !9@~ !9r@~ !9@@~ !9�@~ !9@Y@~ ! 9 @~ ! 9@~ ! 9`9@~ ! 9@~ ! 9@!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=f@~ #92@~ #9@~ #9;@~ #9@~ #9� @~ #9@k@~ #9@~ # 9n@~ # 9@~ # 9$@~ # 90@~ # 9@r@#/$. Amount~ $=O~ $9�5@~ $9@@~ $9@@~ $9@~ $9@~ $9@~ $9�@~ $ 9@~ $ 9 @~ $ 9�A~ $ 9P@~ $ 9!A$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=@~ &9@f@~ &9 @~ &9;@~ &9@~ &9 @~ &9t@~ &9f@~ & 9Г@~ & 9t@~ & 9pt@~ & 9I@~ & 98@&/'. Amount~ '=A~ '9@~ '9@~ '9@~ '9+@~ '9V@~ '9`B@~ '9@~ ' 9@~ ' 94@~ ' 9@~ ' 9@~ ' 9`@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=`@~ )9 |@~ )9$@~ )9L@~ )9`@~ )9]@~ )9@~ )96@~ ) 9 @~ ) 9@~ ) 9X@~ ) 9@[@~ ) 9L@)/*. Amount~ *=�$~ *9@~ *98@~ *9�8@~ *9@~ *9@bA~ *9A~ *9@@~ * 9� @~ * 9@~ * 9,@~ * 9Z@~ * 9֡@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@~ ,9h@~ ,9P@~ ,9϶@~ ,9@~ ,9@~ ,9@~ ,9@~ , 9@~ , 9t@~ , 90u@~ , 9N@~ , 9?@,/-. Amount~ -=+@~ -9~ -9~ -9t~ -9 @~ -9@~ -9@~ -9@#@~ - 9@�@~ - 9@~ - 9Ҵ@~ - 9@@~ - 9@-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=@~ /9I@~ /9@~ /9b@~ /9H@~ /9ơ@~ /9@~ /9 g@~ / 9P@~ / 9$@ / 9** / 9**~ / 9//0. Amount~ 0="@~ 09]@~ 09@~ 09B@~ 09@~ 09@~ 09@~ 09x@~ 0 9@c@~ 0 9>@ 0 9** 0 9**~ 0 90/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=@~ 29*@~ 29[@~ 29z@~ 29@~ 29a@~ 29@~ 29"@~ 2 9<@~ 2 9@~ 2 9@~ 2 9V@~ 2 9H@2/3. Amount~ 3=A~ 39@R@~ 39P~@~ 39x@~ 39a@~ 39x@~ 39 @~ 39e@~ 3 9G@~ 3 9ٻ@~ 3 9@~ 3 9Ȗ@~ 3 9h@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=@~ 59M@~ 59y@~ 59@~ 59.@~ 59@~ 59T@~ 590@~ 5 9X@~ 5 9 o@~ 5 9`q@~ 5 9L@~ 5 90@5/6. Amount~ 6=@~ 69Y@~ 69p@~ 692@~ 69+@~ 69@~ 69Ƿ@~ 69@~ 6 9@~ 6 9Љ@~ 6 9@~ 6 9i@~ 6 9K@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=@~ 89`@~ 89@~ 89@~ 89Ͳ@~ 898@~ 89@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=@~ 99@P@~ 99v@~ 99\@~ 99@~ 99@~ 99ԣ@~ 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@~ ;9d@~ ;9@~ ;9@~ ;9@~ ;9 @~ ;9\@~ ; 9@~ ; 9@~ ; 9@~ ; 9@f@~ ; 9X@;/<. Amount~ <=_@~ <9@~ <9@~ <9b@~ <9-@~ <9L@~ <9@~ <9.@~ < 9 @~ < 9@~ < 9ܟ@~ < 9~@~ < 9m@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >9$@~ >92@~ >9@V@~ >9`c@~ >9`@~ >9@~ >9ȁ@~ > 9@~ > 9u@~ > 9`x@~ > 9H@~ > 95@>/?. Amount~ ?=1@~ ?98@~ ?93@~ ?9e@~ ?9 y@~ ?9(@~ ?9@~ ?9ܪ@~ ? 9?@~ ? 9@~ ? 9z@~ ? 9(@~ ? 9pt@?/@�lA��B��C��<D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=�#@~ A9@~ A9P@~ A9B@~ A9@~ A9@@~ A9@~ A9@~ A 9 @~ A 9@~ A 9@~ A 9w@~ A 9i@A/B. Amount~ B=�A~ B9p@~ B9@~ B9 @~ B9^@~ B9r@~ B9`J@~ B9@~ B 9@~ B 9@~ B 9@~ B 9$@~ B 9@B/C: AGI Amount~ C>~ C?Y~ C?A~ C?�/A~ C?6Q~ C?Zl�~ C?jP�~ C?H~ C ?:~ C ?`A~ C ?� *A~ C ?,XA~ C ?zDC;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=@~ E9p}@~ E9Б@~ E9@~ E9r@~ E9@~ E9@~ E9@~ E 9@~ E 9(@~ E 9@~ E 9v@~ E 9@g@E/F. Amount~ F=.~ F9&@~ F9@~ F9@@~ F9s@~ F9@~ F9@DA~ F9@~ F 9n@~ F 9@~ F 9`@~ F 9h@~ F 9@F/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=.A~ H9۱@~ H9@~ H9@@~ H9� @~ H9�@~ H9@~ H9@~ H 9Z@~ H 9h@~ H 9@~ H 9`o@~ H 9\@H/I. Amount~ I=Df~ I9@~ I9̤A~ I9OA~ I9ԀA~ I9A~ I9`�A~ I9K@~ I 9�>@~ I 9@~ I 9H@~ I 9@~ I 9@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=�A K9** K9**~ K9@~ K9@~ K9@~ K9@~ K9U@~ K 9"@~ K 9,@~ K 9Ħ@~ K 9@@~ K 9r@K/L. Amount~ L=�" L9** L9**~ L9"A~ L9$�%A~ L9Veb~ L9z�/~ L 9�+A~ L 9$�'A~ L 9A~ L 9AL/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=�A~ N9@~ N9@~ N9@~ N9`@~ N9@~ N9 @~ N9U@~ N 9"@~ N 9,@~ N 9Ħ@~ N 9@@~ N 9r@N/O. Amount~ O=p~ O9�?~ O9@~ O9 >@~ O9@~ O9P6A~ O9A~ O9A~ O 9ؼA~ O 9r@~ O 9� A~ O 9p4@~ O 9@AO/P0Child Tax Credit:P=P9P9P9P9P9P9P9P 9P 9P 9P 9P 9P/Q1 Number of Returns~ Q=@~ Q9@~ Q9=@~ Q9@~ Q9\@~ Q9@@~ Q9f@~ Q9@~ Q 9@~ Q 9@~ Q 9~ Q 9~ Q 9Q/R. Amount~ R=Q@~ R9�?~ R9@~ R9X@~ R9@~ R9@|@~ R9@M@~ R9ɴ@~ R 9L@~ 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"@~ T9ț@~ T9Ψ@~ T9@~ T9}@~ T9`@~ T 9@~ T 9@g@~ T 9 g@~ T 98@~ T 9@T/U. Amount~ U=@~ U9~ U9@~ U9@~ U9@~ U9@~ U9N@~ U9@~ U 9Ps@~ U 9R@~ U 9T@~ U 9(@~ U 9�?U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W=H@ W9** W9**~ W9@~ W9@~ W9ɹ@~ W9@~ W9̣@ W 9**~ W 9~ W 9~ W 9~ W 9W/X. Amount~ X=%@ X9** X9**~ X9.@~ X9@~ X9@~ X9@~ X9$@ 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~ Z98@~ Z9y@~ Z9@@~ Z9(@~ Z9@~ Z9@~ Z 9@~ Z 9w@~ Z 9@~ Z 9f@~ Z 9@]@Z/[. Amount~ [=X@~ [9~ [9"@~ [92@~ [9>@~ [9T@~ [9]@~ [9@X@~ [ 9\@~ [ 9^@~ [ 9@Y@~ [ 9V@~ [ 9x@[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=@~ ]9~ ]9.@~ ]9@Q@~ ]9@W@~ ]9f@~ ]9@h@~ ]9`@~ ] 9@h@~ ] 9X@~ ] 9e@~ ] 9@P@~ ] 9I@]/^. Amount~ ^=\@~ ^9~ ^9@~ ^9<@~ ^9Y@~ ^9`p@~ ^9s@~ ^9j@~ ^ 9p{@~ ^ 9 k@~ ^ 9@~ ^ 9Pz@~ ^ 9P@^/_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@~ `9\@~ `9�@~ `9@~ `9@~ `9@~ `9+@~ ` 9D@~ ` 9h@~ ` 9@~ ` 9p@~ ` 9c@`/a. Amount~ a=@~ a9�?~ a9 s@~ a9@~ a9@~ a9@~ a9�<@~ a9@~ a 98@~ a 9@~ a 9@~ a 9@~ a 9̡@a/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c= @~ c9@~ c9-@~ c9@~ c97@~ c9@~ c9@~ c9@~ c 9Z@~ c 9@~ c 9@~ c 9 q@~ c 9b@c/d. Amount~ d=P@~ d9@~ d9@~ d9@~ d9+@~ d9@m@~ d9@%@~ d9B@~ d 9@~ d 9s@~ d 9վ@~ d 9З@~ d 90@d/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=8 A~ f97@~ f9@~ f99@~ f9`]@~ f9`@~ f9@~ f9T@~ f 9"@~ f 9,@~ f 9Ħ@~ f 9@@~ f 9r@f/g. Amount~ g=j~ g9H@~ g9@~ g9`d@~ g9p@~ g9_ A~ g9A~ g9 �A~ g 9X}A~ g 9k@~ g 9 A~ g 9&@~ g 9`3Ag/h0Total Tax Liability:h=h9h9h9h9h9h9h9h 9h 9h 9h 9h 9h/i1 Number of Returns~ i=` A~ i9@~ i9@~ i9@~ i9@@~ i9@~ i9@~ i9T@~ i 9%@~ i 9.@~ i 9Ħ@~ i 9@@~ i 9r@i/j. Amount~ j=|���Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=G@~ �9Px@~ �98@~ �9@~ �9Σ@~ �9@~ �9h@~ �9@~ � 9pq@~ � 9M@~ � 9@@~ � 9@~ � 9�/�. Amount~ �=0d@~ �9\@~ �9J@~ �9@~ �9�@~ �9@~ �9v@~ �9@~ � 9@~ � 9@~ � 9P@~ � 9r@~ � 9�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�@~ �9:@~ �9F@~ �9`j@~ �9w@~ �9@~ �9h@~ �9@~ � 9@~ � 9t@~ � 9}@~ � 9b@~ � 9@[@�/�. Amount~ �=@~ �9Z@~ �99@~ �9 a@~ �90r@~ �9h@~ �9@~ �9@~ � 9r@~ � 9|@~ � 9@~ � 9@~ � 9ٸ@�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=r@~ �9s@~ �9@~ �9,@~ �9*@~ �9?@~ �9z@~ �9Q@~ � 9@~ � 9Ԙ@~ � 9\@~ � 9u@~ � 9e@�/�. Amount~ �=q@~ �9Ȉ@~ �9h@~ �9@~ �9-@~ �9H@~ �9@~ �9U@~ � 9P@~ � 9@~ � 9@~ � 9@~ � 9̝@�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �= [@~ �9 t@~ �9`@~ �9\@~ �9@~ �9D@~ �9h@~ �9@~ � 99@~ � 9X@~ � 9@~ � 9`v@~ � 9f@�/�. Amount~ �=@~ �9p@~ �9@~ �9@~ �9 @~ �9@Y@~ �9A@~ �9@~ � 9@~ � 9@~ � 9=@~ � 9@~ � 9s@�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=@~ �9@s@~ �9@|@~ �9@~ �9@~ �9@~ �9@~ �91@~ � 9{@~ � 9|@~ � 9@~ � 9s@~ � 9b@�/�. Amount~ �=`A~ �9@~ �9h@~ �9@~ �9f@~ �9@~ �9@~ �9 @~ � 9F@~ � 9@~ � 9@@~ � 9@~ � 9@�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=@~ �9~ �9@~ �9ޣ@~ �9@~ �9@~ �9@~ �9N@~ � 99@~ � 9\@~ � 9@~ � 9v@~ � 9g@�/�3 Amount~ �@(�A~ �A~ �Ah@~ �A@~ �AB@~ �A�<@~ �A_@~ �Al@~ � A@~ � Ab@~ � A@~ � 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�%�> ��" ������������������������������