�\pjnwill00 (9�Q% �'iD`|Z�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 ��Arial1 x�Arial1 ��Arial1 n�Arial1 ��Arial��&�?'�?(�?)�?M dX,�"dX,�?�?@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"_);_(@_) ##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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C #��C #<�C  ��C #��C  �C  (�C #��C  �C #��C !��C  ��C #��C #��C ! ��C #<��C #<�C #<�C "<�C ! ��C ! �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$D United States%% Breakeven~ &�?~ '@~ '@~ 'L@~ 'j@~ 'O@~  'j@~  'OA~  'jA~  '�A~  '�.A$(%Total  %and %Under %Under %Under %Under %Under %Under  %Under  %Under  %Under  %Under  %and$)*Returns *Loss~ +@~ +@~ +L@~ +j@~ +O@~ +j@~  +OA~  +jA~  +�A~  +�.A  *Over,-........ . . . . . / Returns Count~ A�:p~ 4�54A~ 4�U~ 4�=�~ 4b~ 4:~ 4I�~ 4�~ 4H~ 4D�9A~ 4޿q~ 4sA~ 4X�A 0" /Dependent Exemptions Count~ A�~ 4`'A~ 4v~ 4N~ 4�"�~ 4~ 4�~ 4�&�~ 4ZL~ 4m:A~ 4u~ 4dA~ 4A 0 /Joint Returns Count~ AA� ~ 4(4A~ 4t�>A~ 4RA~ 4D~ 4�.�~ 4�:�~ 4�/�~ 4QA~ 4ΧX~ 4`~ 4�!A~ 4�A 0 /Single Returns Count~ A~ ~ 4V�)~ 4bi�~ 4R�~ 4&o~ 4r@"~ 4�~ 4�=.A~ 4|"A~ 4A~ 4� A~ 4@@~ 4� @ 0 /Head of Household Count~ A�'2~ 4x@~ 4�(LA~ 4z_~ 4c�~ 4��~ 4�;:~ 4� A~ 4`w@~ 4@~ 4�.@~ 4ٷ@~ 4ȫ@ 0/Number of Farm Returns~ A �~ 4@~ 4 A~ 4D;A~ 4JA~ 4,tA~ 4A~ 4(�A~  4P@~  4Z@~  4@~  49@~  4@0#/Paid Preparer Returns Count~ A~i�~ 4he)A~ 4NG�~ 4N�;~ 4R}d~ 4F�&~ 4 X~ 4�>~  4H�~  4\G~  4> Z~  4A~  4A01Salaries and Wages:44444444 4 4 4 4 402 Number of Returns~ 4^�~ 4ԥA~ 4j~ 4p�~ 4~ 4&~ 4~�~ 4:�~  4�%~  4&Y~  4Z_~  4 �A~  4h�A0/ Amount3`�/A~ 3~ 3E�~ 3�~ 4MJ~ 4�'HA~ 4"U~ 4~J~ 4�~ 4Xe~ 4�!�~  4�~  4"�~  4�+�~  4bA~  4�0 1State and Local Refunds:44444444 4 4 4 4 402 Number of Returns~ 4��~ 4@~ 4A~ 4N�,~ 4@V~ 4"�~ 4f~ 4F~  4X�~  4|'A~  4^4~  4A~  4@0/ Amount~ 4rpO~ 40tA~ 4`c@~ 4x�A~ 4P�!A~ 4�)�~ 4�~ 4�~  4WAA~  4/A~  4|~  4�&.A~  4�061.Business or Profession Net Income (less loss):44444444 4 4 4 4 40 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 2 Number of Returns~ 3*]+~ 3A~ 3vQ�~ 3CA~ 3Nz~ 32~ 3u�~ 3X~ 3E~ 3\"A~ 3hEA~ 3 @~ 3@ 0!/ Amount~ !4C�1~ !4�~ !4x~ !4B�'~ !4cz~ !4jD~ !4y�~ !4v�~ ! 4:~ ! 4�@~ ! 4^� ~ ! 4AL~ ! 4?!0%"1Net Capital Gain (less loss):"4"4"4"4"4"4"4"4" 4" 4" 4" 4" 4"0#2 Number of Returns~ #4�~ #4A~ #4� �~ #4�~ #4j~ #4y~ #4^1~ #4z�~ # 4 8�~ # 4&J~ # 4^]~ # 4ԷA~ # 4�A#0$/ Amount~ $4�{~ $4&K~ $4:~ $4R,L~ $4rk~ $4>p~ $4�~ $4*~ $ 4�~ $ 4VfS~ $ 4a~ $ 4� ~ $ 4M;$0"%1Taxable IRA Distributions:%4%4%4%4%4%4%4%4% 4% 4% 4% 4% 4%0&2 Number of Returns~ &3c�~ &3�:@~ &3pcA~ &3]O~ &3s0A~ &3f~ &3�,d~ &3&�9~ & 3F$A~ & 3A~ & 3bA~ & 36@~ & 3@&0'/ Amount~ '34~ '3~�!~ '3�Y~ '3:NZ~ '3VA~ '3j;�~ '3~�~ '3�.~ ' 3]Y~ ' 3r~ ' 32d~ ' 3@�~ ' 3\�:A'0%(1Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(0)2 Number of Returns~ )4~~ )4@~ )4m~ )4:OA~ )4�~ )4v~ )4� LA~ )4o~ ) 4� N~ ) 4A~ ) 4,%A~ ) 4@~ ) 4@@)0*/ Amount~ *4bG~ *4G@~ 64:&|~ 64b~ 64v�9~ 6 4�5~ 6 4�A~ 6 4D�A~ 6 4@8@~ 6 4@60(7- Student Loan Interest Deduction:74747474747474747 47 47 47 47 47082 Number of Returns~ 84:n�~ 84,@~ 843A~ 84^�%~ 844~ 84V~ 84:~ 84~ 8 4~ 8 4~ 8 4~ 8 4~ 8 4809/ Amount~ 94l@A~ 94@~ 94@~ 94oA~ 94hA~ 94F#5~ 94.A~ 94~ 9 4~ 9 4~ 9 4~ 9 4~ 9 490(:1 S.E. Health Insurance Deduction::4:4:4:4:4:4:4:4: 4: 4: 4: 4: 4:0;2 Number of Returns~ ;3n~�~ ;3@~ ;3A~ ;3�A~ ;3TA~ ;3'~ ;3h; A~ ;3�A~ ; 3�;A~ ; 3}A~ ; 3OA~ ; 3`k@~ ; 3@;0</ Amount~ <4�~ <4�=@~ <44A~ <4�#A~ <4� $A~ <4�D~ <4.A~ <4,�#A~ < 4'A~ < 4|�A~ < 4/~ < 4p� A~ < 4 8A<0/=1'Self-Employed Retirement Plan Payments:=4=4=4=4=4=4=4=4= 4= 4= 4= 4= 4=0>2 Number of Returns~ >4l3A~ >4x@~ >4@~ >4@~ >4v@~ >4MA~ >4�A~ >4p�A~ > 4I A~ > 4H�A~ > 4`� A~ > 4_@~ > 4L@>0?/ Amount~ ?4��~ ?4@~ ?4@@~ ?4 8@~ ?48;A~ ?4A~ ?4�<~ ?4PV1A~ ? 4Ơ�~ ? 4:A~ ? 4~~ ? 4tX-A~ ? 4MA?0@�lA��B��C��7D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��:^��_��@1Total Adjustments:@4@4@4@4@4@4@4@4@ 4@ 4@ 4@ 4@ 4@0A2 Number of Returns~ A3Nc~ A3ؿ A~ A3&�~ A3�*�~ A3�~ A3H(~ A3>�~ A38A~ A 3U~ A 3�"~ A 3&A~ A 3@A~ A 3@A0B/ Amount~ B3b ~ B3�)A~ B3At~ B3�LA~ B3~ B3z �~ B3��~ B3� Q~ B 3Z~ B 3�~ B 3�_A~ B 3�8�~ B 38gB0C5 AGI AmountCBP�~ H3�B~ H3(~ H3C~ H3&E�~ H3}~ H3�WA~ H3f5W~ H 3� A~ H 3�4@~ H 3p%A~ H 3�.@~ H 3@H0I/ Amount~ I4.�0p~ I4g5~ I4c~ I44~ I42~ I40~ I4�&� ~ I4�*k~ I 4:�~ I 4~�5~ I 4�'8~ I 4X� A~ I 4�#�@I0J1Taxable Income:J4J4J4J4J4J4J4J4J 4J 4J 4J 4J 4J0K2 Number of Returns~ K4�~ K4s@~ K4fz~ K4~6�~ K4"iH~ K4�~ K4p�~ K4R�~ K 4H~ K 4>xg~ K 4gh~ T4A@~ T4@~ T4$�A~ T47~ T4lS6A~ T4&\~ T4ޱ0~ T 4�(A~ T 4@~ T 4PO@~ T 4@~ T 43@T0U/ Amount~ U3Q�~ U3@~ U3s@~ U3�0A~ U3A~ U3%~ U3F$A~ U3p?A~ U 3 A~ U 3`@~ U 3 @~ U 3w@~ U 3@U0V-Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V0W2 Number of Returns~ W4&~ W4V@~ W4MA~ W4t�.A~ W49~ W4|b~ W4�0Y~ W4.A~ W 4@~ W 4`g@~ W 4\@~ W 40@~ W 44@W0X/ Amount~ X4ڭ~ X4.@~ X4`@~ X4e"A~ X4.(~ X4F>I~ X4R~ X4^+~ X 42@~ X 4i@~ X 4`@~ X 4@b@~ X 4.@X0Y1Foreign Tax Credit:Y4Y4Y4Y4Y4Y4Y4Y4Y 4Y 4Y 4Y 4Y 4Y0Z2 Number of Returns~ Z4u�~ Z4F@~ Z4PLA~ Z4A~ Z4@wA~ Z4,VA~ Z4]A~ Z4A~ Z 4`8A~ Z 4 .A~ Z 4KA~ Z 4Я�@~ Z 4@Z0[/ Amount~ [3fI~ [3v@~ [3@~ [3@~ [3@~ [30B@~ [3ХA~ [3ZA~ [ 34�A~ [ 3iA~ [ 3^G~ [ 3,~ [ 3n[0 \1General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\0]8 Number of Returns~ ]Cl�A~ ]CC@~ ]CD@~ ]C߾@~ ]C@~ ]C@~ ]CT@~ ]C@5@~ ] C`t@~ ] Ca@~ ] C k@~ ] C@~ ] C@]9^/ Amount~ ^4fR0~ ^49@~ ^4w@~ ^4D@~ ^4@~ ^4�@~ ^4@~ ^4@@~ ^ 4P@~ ^ 4@@~ ^ 4`@~ ^ 4@~ ^ 4s A^0_1Total Credits:_4_4_4_4_4_4_4_4_ 4_ 4_ 4_ 4_ 4_0`�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��{��|��}��~����`2 Number of Returns~ `4 �;~ `4:@~ `4|A~ `46�#~ `4^j~ `4j� ~ `4*�~ `4.|�~ ` 4�>z~ ` 40RA~ ` 4p+"A~ ` 48A~ ` 4�.@`0a/ Amount~ a3ƞ~ a3Ј@~ a30@~ a3~{~ a3Z�~ a3�~ a3n�~ a3�~ a 3h~ a 30LA~ a 3H�7A~ a 3/A~ a 3�/�a0b1Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b0c2 Number of Returns~ c3nD_~ c3 A~ c3u�~ c3@@A~ c3�`~ c3V~ c3}~ c3N9B~ c 39~ c 3,�A~ c 3X~ g 4f ~ g 4 Q�~ g 4�4~ g 4B+g0h1Total Tax Liability:h4h4h4h4h4h4h4h4h 4h 4h 4h 4h 4h0i2 Number of Returns~ i4&i~ i4XVA~ i4.Q�~ i4&�8~ i4ڠ~ i4]u~ i4n8�~ i4�~ i 4ƣH~ i 4g~ i 4:q~ i 4@qA~ i 4�Ai0j/ Amountj4``A~ j4V�%~ j4Fs~ j4r}~ j4A~ j4޸�~ j4FW~ j47�~ j 46r~ j 4 ~ j 4ε�~ j 4c~ j 4n>�+j0k1Withholding Tax:k4k4k4k4k4k4k4k4k 4k 4k 4k 4k 4k0l2 Number of Returns~ l4z@�~ l4dLA~ l4j~ l4j8�~ l4�% ~ l4*�=~ l4 ~ l4~�~ l 4"0~ l 4h$7A~ l 4va~ l 4t�A~ l 4Al0m/ Amountm4wA~ m4N�6~ m4n�~ m4"qP~ m4I7 ~ m4�17~ m4~ m4�~ m 4�#~ m 4FH� ~ m 4R2l~ m 4B~ m 4vm0n1Estimated Tax Payment:n4n4n4n4n4n4n4n4n 4n 4n 4n 4n 4n0o2 Number of Returns~ o32�&~ o3 D@~ o3$A~ o3l_~ o3~Z~ o3��~ o3�(�~ o3�V~ o 3S~ o 3"A~ o 3�*A~ o 3 A~ o 3HAo0p/ Amount~ p3f.~ p3D3~ p3�/~ p3�~ p3�~ p3^�2~ p3 N~ p3��~ p 3�'i~ p 3�~ p 32:�~ p 3Qf~ p 3@�p0q1Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q0r2 Number of Returns~ r4bQ�~ r4@~ r4f~ r4Ʀ�~ r4& ~ r4@$@~ r4~ r4~ r 4~ r 4~ r 4~ r 4~ r 4r0s/ Amount~ s4 P�~ s4@~ s4֠o~ s4&~ s4�~ s4@~ s4~ s4~ s 4~ s 4~ s 4~ s 4~ s 4s0$t1Excess Earned Income Credit:t4t4t4t4t4t4t4t4t 4t 4t 4t 4t 4t0u2 Number of Returns~ u4VE�~ u4@~ u4z~ u4~ u4 ~ u4@~ u4~ u4~ u 4~ u 4~ u 4~ u 4~ u 4u0v/ Amount~ v3.x~ v3@~ v3�"5~ v3&�~ v3Q�~ v3$@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v0w1Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w0x2 Number of Returns~ x4n��~ x4D�!A~ x4f`~ x4[~ x4H~ x4}~ x4�~ x4~I�~ x 4XF~ x 4vf~ x 4p~ x 4,KA~ x 4Ax0y/ Amounty4 i4A~ y4�AA~ y4��~ y4~� ~ y4R�' ~ y4N~ y4&i ~ y4\~ y 4~ y 4NH ~ y 4�~ y 4V~ y 4`'y0&z<Overpayment (Negative Amount):z4z4z4z4z4z4z4z4z 4z 4z 4z 4z 4z0{2 Number of Returns~ {46~ {4�4A~ {4Z~ {4r~ {4Jv~ {4�#~ {4"9�~ {4�~ { 4CA~ { 4�#A~ { 4 �A~ { 4�@~ { 4@@{0|/ Amount~ |3&.~ |3pX9~ |3,+~ |3ξ~ |3�X~ |3iC~ |3D~ |3lg~ | 3~ | 3�,�~ | 3~ | 3n�~ | 3.G�|0"}1Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} 3} 3}0~2 Number of Returns~ ~3n�~ ~3A~ ~3rS�~ ~3u�~ ~3IA~ ~32SF~ ~3�~ ~3J3�~ ~ 3|BA~ ~ 3y*A~ ~ 3VB~ ~ 3 � A~ ~ 3 @~0/ Amount~ 4B�~ 4xxA~ 4d94A~ 4DA~ 4v�~ 4F~ 4N�Z~ 4�%~  4*~  4]A~  4 �~  4M�~  4��0�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#1Medical and Dental Expense:44444444 4 4 4 4 40�2 Number of Returns~ �4Z-{~ �4HfA~ �4A~ �40A~ �4t1A~ �4�0:A~ �4.NB~ �4A~ � 4XZA~ � 4@~ � 4@~ � 4F@~ � 4@z@�0�/ Amount~ �4tA~ �4�?~ �4N~ �4V:�~ �4f~ �4y�~ �4Jh~ �4�~ � 4h?A~ � 4$A~ � 4(A~ � 4|@~ � 4@@�0#�1State and Local Income Tax:�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�0�2 Number of Returns~ �Cv~ �C@~ �CA~ �C<�3A~ �C^>�~ �C�~ �C{.~ �CzT~ � C~ � C\�4A~ � CF\~ � C(�A~ � C(�A�0�/ Amount~ �3�(~ �3v8(~ �3lA~ �3�!B~ �3V~ �3~ �3:~ �3�3=~ � 3Ve�~ � 3r~ � 33~ � 3�+�~ � ;"a��0�1Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� ;�0�2 Number of Returns~ �3|~ �3H�A~ �3�(A~ �3 T\~ �3&9�~ �3V�~ �3rB~ �3i~ � 3l/QA~ � 36|Y~ � 3�(c~ � 3 \A~ � ;qA�0�/ Amount~ �4�~ �4,�$A~ �4.>3~ �4�~ �4NA~ �4{�~ �4J^V~ �4N_~ � 4Ʈ[~ � 4j~ � 4#~ � 4xCA~ � 4��0�1Taxes Paid Deduction:�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�0�2 Number of Returns~ �4&c� ~ �4^ A~ �4>W(~ �4nu~ �42N�~ �4nf~ �4vQ~ �4a�~ � 4&~ � 4_~ � 4l\:A~ � 4iA~ � 4ЪA�0�/ Amount~ �4Be@~ �48A~ �4.e~ �4"OA~ �48[A~ �4ZL~ �4�� ~ �4l ~ � 4�)� ~ � 4f~�~ � 4r~ � 40lA~ � 4N�0 �1Interest Paid Deduction:�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�0�2 Number of Returns~ �3F ~ �3 �A~ �3A~ �3z;O~ �3�~ �3&ú~ �3� 4~ �3UA~ � 3C~ � 3fQ~ � 3l+6A~ � 3,A~ � 3A�0�/ Amount~ �4J)F~ �4J,�~ �4&b�~ �4�:�~ �4rǁ~ �4� ~ �4�~ �4�8 ~ � 4�> ~ � 4VU1~ � 4;~ � 4{�~ � 4�0 �1Contributions Deduction:�4�4�4�4�4�4�4�4� 4� 4� 4� 4� 4�0�2 Number of Returns~ �3��~ �3~ �3A~ �3\~ �3~�~ �3$�~ �3A~ �3hVA~ � 3~ � 3f[~ � 3^9A~ � 3A~ � 3�A�0�= Amount~ �> B~ �?~ �?X2A~ �?6-�~ �?^�~ �?J~ �?�~ �?��~ � ?��~ � ?*|�~ � ?:lH~ � ?f~ � ?f(�0�E FOOTNOTES:�E* - Less than $500.J�EB** - Omitted to avoid disclosure of specific taxpayer information.:�@2Details may not add to totals because of rounding.V�ENThis table presents aggregates of all returns filed and processed through the T�ELIndividual Master File (IMF) system during Calendar Year 2000. In general, L�EDduring administrative or Master File processing, taxpayer reporting V�ENdiscrepancies are corrected only to the extent necessary to verify the income W�EOtax liability reported. Most of the other corrections to the taxpayer records Q�EIused for these statistics could not be made because of time and resource W�EOconstraints. The statistics in this table should, therefore, be used with the N�EFknowledge that some of the data have not been perfected or edited for �Estatistical purposes.S�EKClassification 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�EEHowever, some taxpayers may have used the address of a tax lawyer or S�EKaccountant or the address of a place of business; moreover, such addresses R�EJcould each have been located in a State other than the State in which the �Etaxpayer resided.X�EPThis table includes (a) "substitutes for returns," whereby the Internal Revenue T�ELService constructs returns for certain non-filers on the basis of available S�EKinformation and imposes an income tax on the resulting estimate of the tax R�EJbase, i.e., "taxable income," and (b) returns of nonresident or departing �Ealiens.R�EJItemized deductions include any amounts reported by the taxpayer, even if P�EHthey could not be used in computing "taxable income," the base on which N�EFthe regular income tax was computed. Thus, total itemized deductions N�EFinclude amounts that did not have to be reported by taxpayers with no Q�EI"adjusted gross income." (Adjusted gross income is the total from which V�ENthese deductions would normally be subtracted.) In addition, if standard and V�ENitemized deductions were both reported on a tax return, the form of deduction T�ELactually used in computing income tax was the one used for the statistics. W�EOTherefore, if the standard deduction was the form of deduction used, the total U�EMreported for itemized deductions was excluded from the statistics. However, P�EHthe component deductions were not similarly excluded. As a result, the O�EGnumber of returns and related amounts for the component deductions are N�EFslightly overstated in relation to the grand total shown for itemized S�EKdeductions. These components are also overstated in relation to the total U�EMbecause there was a statutory limitation on the total of itemized deductions U�EMthat could be claimed by certain high-income taxpayers. This limitation did Q�EInot affect the component deductions, the sum of which therefore exceeded /�E'the total used in computing income tax.:�E2Income tax includes the "alternative minimum tax."Z�ERTotal tax liability differs from "income tax" in that it is the sum of income tax X�EPafter subtraction of all tax credits except the "earned income credit," and, in R�EJaddition, includes the "alternative minimum tax," taxes from recapture of P�EHprior-year investment and low-income housing credits, tax applicable to ��,��V��R����Q��V��T��?��:��7��V��R��Z��V��N��PR�EJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-N�EFemployment income and on certain tip income, and certain other income-�Erelated taxes.M�FEEarned income credit includes both the refundable and non-refundable R�FJportions. The non-refundable portion could reduce income tax and certain P�FHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�F3there was no tax liability at all, were refundable.6�F.AGI Amount is less deficits, where applicable.3�F+Tax-exempt Interest is not included in AGI.R�FJTotal Credits excludes the "earned income credit," shown separately below.N�FFExcess Earned Income Credit, or the refundable portion of the "earned V�FNincome credit" equals the amount in excess of "total tax liability," which is R�FJshown in the table. The excess credit shown includes any "advance earned J�FBincome credit payments" for those returns that had such an excess.L�FDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�FHComputing Center, Master File Service Support Branch. Unpublished data.= X�%�> ��" ������������������������������