�\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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"# Tennessee6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =tZCA~ 9O@~ 9F�!~ 9� A~ 9A~ 9h�A~ 9A~ 9p@~ 9P{@~ 9[@~ 9@~ 9ڴ@~ 9@ /" .Dependent Exemptions Count~ =c~ 9@~ 9�:A~ 9t$A~ 9A~ 9A~ 9 UA~ 9@~ 9P"@~ 9@~ 9@@~ 9@~ 9:@ / .Joint Returns Count~ =F\@~ 9;@~ 9@L@~ 9P@~ 9A~ 9�,A~ 9�A~ 9@~ 9z@~ 9@~ 9k@~ 9<@~ 9@ / .Single Returns Count~ =/A~ 9@~ 9hA~ 9�&A~ 9�A~ 9A~ 9@?@~ 9@~ 9*@~ 9F@~ 96@~ 9@@~ 9s@ / .Head of Household Count~ =�1A~ 9Ј@~ 9~@~ 9h A~ 9`@~ 9 -@~ 9@~ 9@~ 9x@~ 9 z@~ 9|@~ 9Q@~ 9A@ /.Number of Farm Returns~ =@~ 9J@~ 9@~ 9_@~ 9>@~ 9@~ 9q@~ 9@~  9@~  9(@~  9 @~  9p}@~  9@p@/#.Paid Preparer Returns Count~ =�V~ 9@~ 9\}A~ 9ĻA~ 9 Y A~ 9�A~ 9�A~ 9`|@~  9@~  9v@~  9@~  9IJ@~  9@/0Salaries and Wages:=9999999 9 9 9 9 9/1 Number of Returns~ =�~ 9@~ 9 �A~ 9�,A~ 9hA~ 9`GA~ 9t$A~ 9�&@~  9@@~  9@~  9@~  9@~  9b@/. Amount~ =�~ 9� @~ 9v~ 9�.~~ 9�/~ 9�~ 9JO�~ 9z~  9�'�~  9DCA~  9V�~  9�g~  9�/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =�;1A~ 9i@~ 9@~ 9�A~ 9ȭA~ 9� A~ 9@� A~ 9a@~  9@~  9&@~  9@@~  9@~  9ʤ@/. Amount~ =(EA~ 9@~ 9@~ 9A~ 9x, A~ 9P�A~ 9A~ 9X A~  9@� A~  9Z�@~  9�A~  9 �A~  9�A/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ =@~ 9`z@~ 9.@~ 9ة@~ 9@~ 9@~ 9@~ 9A@~  9ȼ@~  9@~  9*@~  9T@~  9@/. Amount~ =i$~ 9n@~ 9@~ 9H@~ 9@~ 9J@~ 9(@~ 9@~  9?@~  9f@~  9@T@~  9pQ@~  9@/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ =`A~ 9)@~ 9`@~ 9.@~ 9� @~ 9l@~ 9�2@~ 9@~  9`@~  9@~  9~@~  9@~  9@/. Amount~ =df~ 9x@~ 9 @~ 9@@~ 9@~ 9 A~ 9PXA~ 98A~  9�A~  9@~  9�?A~  9A~  9A/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ =@~ 9j@~ 9@~ 9@~ 9@~ 9@~ 97@~ 9@~  9s@~  9@~  9d@~  9h@~  9P@/. Amount~ =X@~ 9r@~ 9q@~ 9@~ 9$@~ 9f@~ 9J@~ 9P@~  9v@~  9`@~  9:@~  9К@~  9@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =A~ 9z@~ 9N@~ 9@~ 9I@~ 9Э@~ 9�@~ 9@~ 9@~ 9@~ 9R@~ 9p@~ 9@ /!. Amount~ !=b�~ !98&~ !9ȷ A~ !9A~ !9A~ !9,� A~ !9#~ !9l�A~ ! 90i"A~ ! 9@�A~ ! 9�0~ ! 9s A~ ! 9bA!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=A~ #96@~ #9@@~ #9 @~ #9v@~ #9@~ #9Pr@~ #9@~ # 9@~ # 9@~ # 9�,@~ # 9@~ # 9 @#/$. Amount~ $=�~ $9`@~ $9`@~ $9�@~ $9 @~ $90Q A~ $9L�A~ $9TAA~ $ 9�A~ $ 9�A~ $ 90A~ $ 9-~ $ 9Vo�$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=U�@~ &9h@~ &9N@~ &9r@~ &9k@~ &9@~ &9@@~ &9(@~ & 9 @~ & 9@~ & 9>@~ & 9z@~ & 9f@&/'. Amount~ '=O~ '9@~ '9@]@~ '9@~ '9@~ '9x�A~ '90oA~ '9A~ ' 98&A~ ' 9И@~ ' 9M@~ ' 9@~ ' 9@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=A~ )9x@~ )9v@~ )9@~ )9@ @~ )9@~ )9 B@~ )9Z@~ ) 9@~ ) 9(@~ ) 9C@~ ) 9@~ ) 9@)/*. Amount~ *=�4~ *9@~ *9A~ *9$'~ *9�#A~ *9u@~ *9�/A~ *9�!A~ * 9ԛA~ * 9�#A~ * 9KA~ * 9`@~ * 9@@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@~ ,9@~ ,9@~ ,9C@~ ,9#@~ ,9@~ ,9M@~ ,9@~ , 9@~ , 9@~ , 9@~ , 9|@~ , 9n@,/-. Amount~ -=$�~ -9�~ -9~ -9 ~ -9�%~ -9~ -9 ~ -9(~ - 9~ - 9~ - 9~ - 9|~ - 99-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=�A~ /90u@~ /9@~ /9� @~ /9@~ /9@~ /9@~ /91@~ / 9@~ / 9`x@~ / 9q@~ / 9>@~ / 9*@//0. Amount~ 0=A~ 09Ȍ@~ 09@@~ 09�6@~ 09@~ 09u@~ 09�5@~ 09@~ 0 9V@~ 0 9@~ 0 9l@~ 0 9\@~ 0 9C@0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=@�A~ 29P@~ 29@~ 29|@~ 29@J@~ 29@~ 29 !@~ 29V@~ 2 9@~ 2 9D@~ 2 9@~ 2 98@~ 2 9v@2/3. Amount~ 3=�G~ 39@y@~ 39@~ 39@~ 39 @~ 39XWA~ 39A~ 39@SA~ 3 9�A~ 3 9@@~ 3 9@@~ 3 9@~ 3 9@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=�0@~ 59j@~ 59@~ 59@~ 59e@~ 59@~ 59@~ 59@~ 5 9@~ 5 9@~ 5 9ț@~ 5 9pv@~ 5 9e@5/6. Amount~ 6=@~ 69p|@~ 69@~ 69|@~ 69@~ 69@~ 69�@~ 69+@~ 6 9@~ 6 9ֳ@~ 6 9@~ 6 9d@~ 6 9@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=@~ 89k@~ 89*@~ 89u@~ 89@~ 89@~ 89@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=@@~ 99a@~ 99@~ 991@~ 99Ǿ@~ 99@~ 99\@~ 99~ 9 9~ 9 9~ 9 9~ 9 9~ 9 99/(:0 S.E. Health Insurance Deduction::=:9:9:9:9:9:9:9: 9: 9: 9: 9: 9:/;1 Number of Returns~ ;=@@~ ;9H@~ ;9e@~ ;9@~ ;9@~ ;9@~ ;9'@~ ;9z@~ ; 9ƶ@~ ; 9@~ ; 9=@~ ; 9t@~ ; 9 @;/<. Amount~ <=@~ <9@~ <9W@~ <9 @~ <9@~ <9r@~ <93@~ <9]@~ < 9@~ < 9g@~ < 9)@~ < 96@~ < 9H@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=o@~ >9D@~ >9@b@~ >9z@~ >9`@~ >9@~ >9@~ >9D@~ > 9*@~ > 9@~ > 9̮@~ > 9Ј@~ > 9p@>/?. Amount~ ?=pTA~ ?9q@~ ?9 p@~ ?9Ѝ@~ ?9p@~ ?9@~ ?9@~ ?9@@~ ? 9@~ ? 9@@~ ? 9@~ ? 9@~ ? 9@?/@�lA��B��C��<D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=$xA~ A9@~ A9`@~ A9@~ A9�*@~ A9t@~ A9� @~ A9@@~ A 9@[@~ A 9@~ A 9@~ A 9@~ A 9|@A/B. Amount~ B=� =~ B9@@~ B9 @~ B9`N@~ B9�@~ B9(�A~ B9UA~ B9 ,@~ B 9_@~ B 9@~ B 9fA~ B 9@~ B 9@ @B/C: AGI Amount~ C>N}�~ C?�~ C?j~ C?�!�~ C?d~ C?\~ C?&m~ C?}~ C ?rS&~ C ?j�~ C ?�~ C ?z~ C ?�C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=t A~ E9@~ E9<@~ E9H@~ E9@~ E9@~ E9ЭA~ E9Pj@~ E 9@@~ E 9z@~ E 9@~ E 9~@~ E 9@E/F. Amount~ F=�~ F9@~ F9 @~ F9eA~ F98�A~ F9ZP~ F9|n:A~ F9�5H~ F 9N@~ F 9A~ F 9&+~ F 9p� A~ F 9 AF/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=z~ H9Z@~ H9 A~ H9@uA~ H9 �A~ H9fA~ H9A~ H9@@~ H 9@~ H 9@~ H 9*@~ H 9l@~ H 9H@H/I. Amount~ I=�~ I9@~ I9�~ I9�~ I9JU~ I9J�~ I9G~ I9A~ I 9�@~ I 9@v@~ I 9U@~ I 9@~ I 9@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=*z~ K9~ K9GA~ K9@�A~ K9vA~ K9A~ K9A~ K9P@~ K 9@x@~ K 9W@~ K 9@@~ K 9Ҵ@~ K 9@K/L. Amount~ L=nv�~ L9~ L9tNA~ L9J�~ L9 C~ L9*l�~ L9�3~ L9&�~ L 9s�~ L 9ھ�~ L 9~ L 9�5�~ L 9F"�L/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=z~ N9B@~ N9xLA~ N9P�A~ N9uA~ N9A~ N9A~ N9P@~ N 9px@~ N 9W@~ N 9@@~ N 9Ҵ@~ N 9@N/O. Amount~ O=�.x~ O9Q@~ O9 =@~ O9A~ O95(A~ O9C@U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W= E@ W9** W9**~ W9@r@~ W9@~ W9@~ W9@~ W9@~ W 9D@~ W 9@~ W 9@~ W 9~ W 9W/X. Amount~ X=@ X9** X9**~ X9%@~ X9@~ X9@~ X9#@~ X9@~ X 9F@~ X 9@ X 9*~ X 9~ X 9X/Y0Foreign Tax Credit:Y=Y9Y9Y9Y9Y9Y9Y9Y 9Y 9Y 9Y 9Y 9Y/Z1 Number of Returns~ Z=@J@~ Z9~ Z9B@~ Z98@~ Z9@~ Z9j@~ Z97@~ Z9m@~ Z 9Ѷ@~ Z 9@~ Z 9(@~ Z 9@~ Z 9@Z/[. Amount~ [=@~ [9~ [9K@~ [9@P@~ [9@Z@~ [9`r@~ [9@~ [9ȁ@~ [ 9@~ [ 9 @~ [ 9@~ [ 9@~ [ 9=@[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=@~ ]9~ ]94@~ ]9@T@~ ]9_@~ ]9x@~ ]9@~ ]9X@~ ] 9@~ ] 9{@~ ] 9X@~ ] 9n@~ ] 9 k@]/^. Amount~ ^=@~ ^9~ ^9@~ ^9F@~ ^9`a@~ ^9`@~ ^9@~ ^9@~ ^ 9؛@~ ^ 9@~ ^ 9b@~ ^ 9p@~ ^ 9ĩ@^/_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~ `=z$A~ `9?@~ `9@~ `90`@~ `9A~ `9h�A~ `9 �A~ `9�4@~ ` 9@~ ` 9'@~ ` 9m@~ ` 9@~ ` 9@`/a. Amount~ a= A~ a9@~ a9@~ a9� @~ a9@~ a9gA~ a9p�A~ a9d@~ a 9@~ a 9@~ a 9@~ a 9G@~ a 9@a/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c=\�A~ c9@~ c9 @~ c9@~ c9 @~ c93@~ c9@~ c9@~ c 9@~ c 9@~ c 9D@~ c 9X@~ c 9@c/d. Amount~ d=ā&A~ d9@~ d9@~ d9M@~ d9`@~ d9�@~ d9@~ d9@~ d 9`n@~ d 9@~ d 9 6@~ d 9@)@~ d 9U@d/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=Ut~ f9T@~ f9A~ f9A~ f9wA~ f9\-A~ f9�A~ f9@~ f 9`x@~ f 9X@~ f 9@~ f 9Ҵ@~ f 9@f/g. Amount~ g=�Y~ g94@~ g9 @~ g9t8A~ g9Nt*~ g99A~ g9J�~ g9%7A~ g 9�$8A~ g 9B3~ g 9*{~ g 9FOA~ g 9�g/h0Total Tax Liability:h=h9h9h9h9h9h9h9h 9h 9h 9h 9h 9h/i1 Number of Returns~ i=^_z~ i9F@~ i9�; A~ i9mA~ i9T�A~ i9QA~ i9A~ i9 @~ i 9@y@~ i 9Y@~ i 9@~ i 9״@~ i 9@i/j. Amount~ j=��~ j9 @~ j9�2@~ j9$�A~ j9xK'A~ j9n~ j9:�~ j9ja~ j 9�9A~ j 9G+A~ j 9j�~ j 9zB~ j 9Zj/k0Withholding Tax:k=k9k9k9k9k9k9k9k 9k 9k 9k 9k 9k/l1 Number of Returns~ l=DWAA~ l9:@~ l9,A~ l9cA~ l9xeA~ l9UA~ l9A~ l9�4@~ l 9p@~ l 9N@~ l 9L@~ l 9@~ l 9@l/m. Amount~ m=�~ m9@~ m9�*A~ m97'~ m98$/A~ m9v�~ m9�~ m9U~ m 9VjM~ m 9T�!A~ m 9 �1A~ m 9� A~ m 95m/n0Estimated Tax Payment:n=n9n9n9n9n9n9n9n 9n 9n 9n 9n 9n/o1 Number of Returns~ o=�? A~ o9D@~ o9@~ o9�2@~ o9@~ o9�@~ o9�@~ o9@@~ o 9@~ o 9@~ o 9@~ o 9@~ o 9ؚ@o/p. Amount~ p=��~ p9f@~ p9@~ p9`7@~ p9w@~ p9@A~ p9x� A~ p9X A~ p 9A~ p 9� A~ p 9n$'~ p 9�7A~ p 9 ]$Ap/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=(�A~ r9@~ r9()A~ r9\A~ r9@@~ r94@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s='A~ s9X@~ s9@�A~ s9A~ s9pX@~ s9Y@~ s9~ s9~ s 9~ s 9~ s 9~ s 9~ s 9s/$t0Excess Earned Income Credit:t=t9t9t9t9t9t9t9t 9t 9t 9t 9t 9t/u1 Number of Returns~ u=8A~ u9@~ u9 A~ u9A~ u9 t@~ u9t@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=(~ v9(@~ v9� A~ v9$0A~ v9:@~ v94@~ v9~ v9~ v 9~ v 9~ v 9~ v 9~ v 9v/w0Total Tax Payments:w=w9w9w9w9w9w9w9w 9w 9w 9w 9w 9w/x1 Number of Returns~ x=e�~ x9:@~ x9@�A~ x9��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=@~ �9@@~ �9?@~ �9@~ �9@~ �9'@~ �9@~ �9@~ � 9@~ � 9|@~ � 9r@~ � 90@~ � 9@�/�. Amount~ �=lvA~ �9:@~ �9@@~ �9�/@~ �9@~ �9D@~ �9@~ �9@~ � 9@~ � 9>@~ � 9@~ � 9(@~ � 9{@�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=@~ �9x@~ �9 @~ �9 @~ �90@~ �9+@~ �9@@~ �9!@~ � 9@~ � 9l@~ � 9@~ � 9@~ � 9@�/�. Amount~ �=NA~ �9Ԧ@~ �9@~ �9 @~ �9@~ �9b@~ �9@~ �9@~ � 9h@~ � 9@g@~ � 91@~ � 9@~ � 9�@�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=dA~ �9@~ �9s@~ �9U@~ �9 =@~ �9u@~ �9@~ �9p@~ � 9d@~ � 9{@~ � 9@@~ � 9<@~ � 9(@�/�. Amount~ �=v +~ �9L@~ �9@~ �9@E@~ �9N@~ �90~@~ �98�A~ �9@~ � 9 @~ � 9`@~ � 9@~ � 9@~ � 9@@�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=A~ �9@@~ �9Ϻ@~ �9@~ �99@~ �9 @~ �9@�@~ �9@~ � 9@~ � 95@~ � 9f@~ � 9@~ � 9@�/�. Amount~ �=.�<~ �9@~ �9@~ �9@~ �9@~ �9�@~ �9�A~ �9@�A~ � 9�"A~ � 9�1@~ � 9ph@~ � 9w@~ � 9� @�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�(A~ �9$@~ �9ʶ@~ �9@~ �9 @~ �9l@~ �9@~ �9@~ � 9@@~ � 9@o@~ � 9@@~ � 9ܧ@~ � 9@�/�. Amount~ �=N~ �9 @~ �9 4@~ �9�0@~ �9@� A~ �9(~ �9i,A~ �9P�"A~ � 9B A~ � 98� A~ � 9�A~ � 9�@~ � 9A�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�A~ �9~ �9j@~ �9&@~ �9 @~ �9@~ �9@@~ �90@~ � 9@@~ � 9@~ � 9@~ � 90@~ � 9@�/�3 Amount~ �@rI�~ �A~ �A5@~ �A @~ �AD@~ �AA~ �AA~ �AػA~ � A49A~ � ALA~ � AX�A~ � 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�%�> ��" ������������������������������