�\pPreferred Customer (m��� �( E`6}ݷB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 ��Arial1 x�Arial1 ��Arial1 x�Arial1 x�Arial1 x�Arial1 x�Arial1 x�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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ 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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C #<�C  �C #<�C #<�C #<�C #��C  ,C #<�C #��C ! ��������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Arizona&& 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-.//////// / / / K K 0 Returns Count~ @b�~ 5@~ 5�A~ 5A~ 5uA~ 5� A~ 5UA~ 5�A~ 5@~ 5�+@~ 5@~ I׵@~ I@ 1" 0Dependent Exemptions Count~ @N\~ 5<@~ 5�A~ 54�A~ 5� A~ 5SA~ 5P�A~ 5 A~ 5T@~ 5@~ 5@~ Iݴ@~ IV@ 1 0Joint Returns Count~ @F�5~ 5@~ 5?@~ 50b@~ 5`@~ 5X�A~ 5A~ 5�@~ 5}@~ 5@~ 5I@~ IK@~ I @ 1 0Single Returns Count~ @�79~ 5-@~ 5�+A~ 5 A~ 5(GA~ 5`�A~ 5@~ 5�@~ 5@~ 5@~ 5ܭ@~ I@~ Iw@ 1 0Head of Household Count~ @A~ 5@~ 5�!@~ 50@~ 5п@~ 5 @~ 5.@~ 56@~ 5@~ 5@~ 5@~ I`@~ IK@ 10Number of Farm Returns~ @5@~ 5@~ 5@~ 5@~ 5@~ 5@~ 5P@~ 5H@~  5@~  5Pq@~  5P}@~  I^@~  IY@1#0Paid Preparer Returns Count~ @G~ 5@~ 5h"A~ 5M A~ 5(�A~ 5� A~ 5@�A~ 5@~  5`^@~  5y@~  5@~  I@~  IZ@12Salaries and Wages:55555555 5 5 5 I I14 Number of Returns~ 5;A~ 5Z@~ 5wA~ 5 %A~ 5|�A~ 5 �A~ 5�2A~ 5@~  5 }@~  5S@~  5 @~  Iu@~  I֢@10 Amount~ 3\~ 3�*@~ 3>[a~ 3+~ 3�'�~ 3R� ~ 3n�(~ 3B�!~  3j~  3�~  3f�(~  Jf~  J��1 2Taxable Interest Income:33333333 3 3 3 J J14 Number of Returns~ 5q?~ 5@~ 5�@~ 5@�@~ 5�@~ 5P, A~ 50IA~ 50@~  5P3@~  5@@~  5@@~  I?@~  I@10 Amount~ 5GA~ 5@~ 5�#@~ 5� A~ 5` A~ 5 �A~ 5\�A~ 5A~  5�A~  5�A~  5x�A~  I(PA~  IA12Tax-exempt Interest:55555555 5 5 5 I I14 Number of Returns~ 5�1@~ 5P@~ 5«@~ 5@~ 5 @~ 5@~ 5@~ 5'@~  5@~  5@~  5k@~  I@~  I@10 Amount~ 3X/A~ 3@~ 3@~ 3@x@~ 3@~ 3J@~ 3?@~ 30<@~  3@~  3�;@~  3|A~  JȈA~  J 4�@12Dividends Received:33333333 3 3 3 J J14 Number of Returns~ 3VZ"~ 3;@~ 3�@~ 3%@~ 3@~ 3�$@~ 3@~ 3!@~  3 @~  3@@~  3@~  J߳@~  J@10 Amount~ 5�~ 5�@~ 5@~ 5 @~ 5`@~ 5^ A~ 5x�A~ 5D A~  5ZA~  5KA~  5RA~  IA~  IA1 2State and Local Refunds:55555555 5 5 5 I I14 Number of Returns~ 5ؚA~ 5Ԝ@~ 5 @~ 5S@~ 5@@~ 5@~ 5 Z@~ 5@c@~  5`P@~  5M@~  5@~  I@~  I@10 Amount~ 56�"~ 5@~ 5d@~ 5@~ 5@~ 5 @~ 5@@~ 5~@~  5 e@~  5@~  5@~  Ir@~  I� @162.Business or Profession Net Income (less loss):55555555 5 5 5 I I1 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 3zA~ 3@~ 3Q@~ 3@�@~ 3@%@~ 3`@~ 3@~ 3@2@~ 3{@~ 3@@~ 3@~ J$@~ J@ 1!0 Amount~ !56�~ !5D~ !5�/�@~ !5@�A~ !5X� A~ !5(dA~ !5ܛA~ !5h�A~ ! 5A~ ! 5mA~ ! 5A~ ! I@~ ! I X@!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" I" I"1#4 Number of Returns~ #5t"A~ #5i@~ #5@@~ #5@~ #5@~ #5k@~ #5P@~ #5@i@~ # 5n@~ # 5@~ # 5@~ # I@~ # I@#1$0 Amount~ $5{~ $5`@~ $5k@~ $5R@~ $5@~ $5�A~ $5�A~ $5oA~ $ 5xI%A~ $ 5�A~ $ 5q5A~ $ Io6~ $ I��$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% I% I%1&4 Number of Returns~ &3PeA~ &3@@~ &3F@~ &3�@~ &3@@~ &3@~ &3X@~ &3@~ & 3@~ & 3@~ & 3@~ & J�@~ & Ji@&1'0 Amount~ '33~~ '3L@~ '3@~ '3@~ '30@~ '3A~ '3A~ '3�A~ ' 3A~ ' 3haA~ ' 3pD A~ ' J@~ ' J@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( J( J(1)4 Number of Returns~ )5HZA~ )5,@~ )5 @~ )5�@~ )5@@~ )5y@~ )5A@~ )5�(@~ ) 5@@~ ) 5-@~ ) 5@~ ) I @~ ) Ih@)1*0 Amount~ *5ʒ�~ *51@~ *5@~ *5^�$~ *5(~ *5>5K~ *5^T~ *5N7~ * 5y/~ * 5mA~ * 5d A~ * I @~ * I@f@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ I+ I+1,4 Number of Returns~ ,5ֿ@~ ,5@@~ ,5@@~ ,5@@~ ,5H@~ ,5@~ ,5@~ ,5ȉ@~ , 5@~ , 5p@~ , 5P|@~ , I]@~ , IX@,1-0 Amount~ -30j~ -3@@~ -3~ -38~ -3~ -3~ -3~ -34~ - 3M~ - 3~ - 3c~ - J~ - J�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. J. J.1/4 Number of Returns~ /5@~ /5 e@~ /5@~ /5V@~ /5@~ /5U@~ /5@~ /5@~ / 5ԛ@~ / 5y@~ / 5o@~ / I5@~ / I&@/100 Amount~ 05HaA~ 05@~ 05�<@~ 05@~ 05@@~ 05@~ 05@^@~ 05d@~ 0 5@~ 0 5đ@~ 0 5@@~ 0 IO@~ 0 I;@01'12Taxable Social Security Income:15151515151515151 51 51 51 I1 I1124 Number of Returns~ 25A~ 25U@~ 25P@~ 25 @~ 25\@~ 25�,@~ 25@@~ 25|@~ 2 5@~ 2 5Ͷ@~ 2 5@~ 2 I@~ 2 I@2130 Amount~ 33VAi~ 33 @~ 33@~ 33ʺ@~ 33@~ 33�A~ 33 A~ 33 #A~ 3 3XN A~ 3 3@~ 3 3�@~ 3 J@@~ 3 Jq@3142 IRA Payments:43434343434343434 34 34 34 J4 J4154 Number of Returns~ 53@@~ 53q@~ 53^@~ 53@~ 53@~ 53K@~ 53@~ 53@~ 5 3@~ 5 3@~ 5 3@~ 5 J`r@~ 5 Jd@5160 Amount~ 65 @~ 65p@~ 65.@~ 65~@~ 65@~ 65@~ 65@~ 65b@~ 6 5@~ 6 5@~ 6 5@~ 6 IX@~ 6 I@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 I7 I7184 Number of Returns~ 85@~ 85t@~ 85@~ 85@~ 85@~ 85@~ 85h@~ 85~ 8 5~ 8 5~ 8 5~ 8 I~ 8 I8190 Amount~ 95`@~ 95 p@~ 95@~ 95(@~ 95@~ 95@I@~ 95 @~ 95~ 9 5~ 9 5~ 9 5~ 9 I~ 9 I91(:2 S.E. Health Insurance Deduction::5:5:5:5:5:5:5:5: 5: 5: 5: I: I:1;4 Number of Returns~ ;3@~ ;3(@~ ;3{@~ ;3@~ ;3@~ ;3@~ ;3@~ ;3+@~ ; 3@~ ; 3@~ ; 3n@~ ; J@~ ; J@;1<0 Amount~ <5@~ <5@~ <5l@~ <5^@~ <5x@~ <5@~ <5r@~ <5@~ < 5]@~ < 5@~ < 5@~ < I@~ < I@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= I= I=1>4 Number of Returns~ >5@~ >5G@~ >5h@~ >5P@~ >5@~ >5@~ >5إ@~ >5@~ > 5F@~ > 5@~ > 5@~ > I0|@~ > I m@>1?0 Amount~ ?5�A~ ?5v@~ ?5 }@~ ?5@~ ?50@~ ?5z@~ ?5@~ ?5@~ ? 5@~ ? 5w@~ ? 5@~ ? I@~ ? Iu@?1@�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��[��\��]��9^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ I@ I@1A4 Number of Returns~ A3,A~ A3@~ A3K@~ A3m@~ A3 I@~ A3p@~ A3О@~ A3�4@~ A 3U@~ A 3U@~ A 34@~ A J@~ A J4@A1B0 Amount~ B3n�7~ B3B@~ B3@~ B3 @~ B3X@~ B3ȒA~ B3p�A~ B30@~ B 3о@~ B 3P9@~ B 30@~ B J@5@~ B J-@B1C: AGI Amount~ CH�~ CHX�3~ CHl{~ CH�*�~ CH6~ CH~H�~ CH$~ CH�)�~ C Hr~ C HR?8~ C H�7,~ C LLA~ C L}C;"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D ID ID1E4 Number of Returns~ E5�00~ E5n@~ E5@~ E5@@~ E5�&@~ E5�A~ E5h%A~ E5p#@~ E 5@~ E 5\@~ E 5`@~ E I@~ E I@E1F0 Amount~ F5� o~ F58G A~ F5@�A~ F5`B!A~ F5I0~ F5�~ F5f®~ F5~ F 5>A~ F 5&�1~ F 5nM~ F IPA~ F Iv0F1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G IG IG1H4 Number of Returns~ H3h�4A~ H3P@~ H3A~ H3� A~ H3�+A~ H3  A~ H3 @~ H3H@~ H 3g@~ H 3@~ H 3И@~ H Js@~ H Je@H1I0 Amount~ I5R~ I5 @~ I5gd~ I5.~ I5z^~ I54�5A~ I5$~ I5A~ I 5@~ I 5@~ I 5@~ I I:@~ I Iē@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J IJ IJ1K4 Number of Returns~ K5k~ K5~ K5�,@~ K5�A~ K5`�A~ K54�A~ K5JA~ K5HA~ K 5@~ K 5!@~ K 5@~ K Iϵ@~ K I@K1L0 Amount~ L5f]W~ L5~ L5 A~ L5Nw~ L5>~ L5Z~ L5F�~ L5y~ L 5>~ L 5� �~ L 5�~ L I� �~ L I�L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M IM IM1N4 Number of Returns~ N3k~ N3D@~ N3�-@~ N3A~ N3A~ N3L�A~ N3JA~ N3XA~ N 3@~ N 3"@~ N 3@~ N Jϵ@~ N J@N1O0 Amount~ O3]z~ O3V@~ O3@~ O3�A~ O3f�%~ O37A~ O3>A~ O3Ne~ O 3t~ O 3-A~ O 3n~ O J?~ O JJ"�O1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P JP JP1Q4 Number of Returns~ Q5t8A~ Q5I@~ Q5 b@~ Q5@~ Q5@~ Q5x�@~ Q5�@~ Q5@~ Q 5@ Q 5** Q 5**~ Q I~ Q IQ1R0 Amount~ R5rA~ R5<@~ R55@~ R5@@~ R5�/@~ R5�@~ R5p@~ R5@~ R 5�@ R 5** R 5**~ R I~ R IR1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S IS IS1T4 Number of Returns~ T5�@~ T5~ T5C@~ T5E@~ T5@~ T5@~ T5@~ T5 @~ T 5@~ T 5N@~ T 5@~ T If@~ T IH@T1U0 Amount~ U3Z@~ U3~ U3@~ U3@~ U3I@~ U3@~ U3@~ U3@~ U 3@~ U 3@~ U 3@@~ U JY@~ U J8@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V JV JV1W4 Number of Returns~ W5 @~ W5@~ W5@~ W5a@~ W5L@~ W5C@~ W5@~ W5b@ W 5**~ W 5 W 5**~ W I~ W IW1X0 Amount~ X5j@~ X5�?~ X5`@~ X5L@~ X5@~ X5@@~ X5@~ X5@ X 5**~ X 5 X 5**~ X I~ X IX1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y IY IY1Z4 Number of Returns~ Z5�@~ Z5@~ Z5$@~ Z5@~ Z5@~ Z5@~ Z5@~ Z5y@~ Z 5J@~ Z 5@~ Z 5@~ Z IȞ@~ Z I@Z1[0 Amount~ [3@ [3*~ [3G@~ [3h@~ [3x@~ [3@~ [3|@~ [3@~ [ 3@~ [ 3d@~ [ 3@~ [ Jv@~ [ J3@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ J\ J\1]= Number of Returns~ ]G'@~ ]G~ ]GA@~ ]Ga@~ ]Gl@~ ]G@~ ]G@~ ]Gp@~ ] G(@~ ] G{@~ ] Gh@~ ] Ig@~ ] I`b@]8^0 Amount~ ^5@~ ^5~ ^5@~ ^5@S@~ ^5n@~ ^58@~ ^5`@~ ^5@~ ^ 5@~ ^ 50@~ ^ 5@~ ^ I@~ ^ I@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ I_ I_1`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`4 Number of Returns~ `5�#A~ `5]@~ `5@~ `5w@~ `5�@~ `5pjA~ `5@~ `5@~ ` 5@~ ` 5~@~ ` 5@~ ` I@~ ` Id@`1a0 Amount~ a3 A~ a3D@~ a3@~ a3�=@~ a3�@~ a3�A~ a3t�@~ a3p6@~ a 3@~ a 3f@~ a 3T@~ a J@~ a JD@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b Jb Jb1c4 Number of Returns~ c3 A~ c34@~ c3�@~ c3@@~ c3@@~ c3 @~ c3@c@~ c3D@~ c 3@~ c 3@~ c 3:@~ c J@~ c J@c1d0 Amount~ d5A~ d5$@~ d5@~ d5n@~ d5'@~ d5�%@~ d5@~ d5@~ d 5h@~ d 5@~ d 5E@~ d I#@~ d IK@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e Ie Ie1f4 Number of Returns~ f5d9A~ f5W@~ f5@~ f5`�A~ f5A~ f5�A~ f5�8A~ f5(A~ f 5@~ f 5$@~ f 5@@~ f Iҵ@~ f I@f1g0 Amount~ g5`~ g5@~ g5@~ g5?A~ g5^ A~ g5U~ g5X�a~ g 5l�X~ �5|x/A~ � 5�8~ � 5A~ � 5A~ � IA~ � IȈ A�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �3hC%A~ �3~ �3@~ �3@E@~ �3`&@~ �3A~ �3 �A~ �3Q@~ � 3@~ � 3@:@~ � 37@~ � J߳@~ � J@�1�7 Amount~ �>D#@A~ �?~ �?@~ �?@~ �?R@~ �? A~ �?A~ �?4VA~ � ?�A~ � ?0 A~ � ?A~ � MP7@~ � MA�1�B FOOTNOTES:�E�E�E�E�E�E�E�E� E� E� E� E� E�F�B* - Less than $500.�E�E�E�E�E�E�E�E� E� E� E� E� E�FJ�BB** - Omitted to avoid disclosure of specific taxpayer information.�E�E�E�E�E�E�E�E� E� E� E� E� E�F:�C2Details may not add to totals because of rounding.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�Fo�NgSpecial Note: These data do not include Tax Year 2000 returns that were filed after December 31, 2001, �E�E�E�E�E�E�E�E� E� E� E� E� E�Fn�Nffor those taxpayers who were granted an additional extension of time to file because of the events of �E�E�E�E�E�E�E�E� E� E� E� E� E�F�NSeptember 11, 2001.�E�E�E�E�E�E�E�E� E� E� E� E� E�FV�BNThis table presents aggregates of all returns filed and processed through the �E�E�E�E�E�E�E�E� E� E� E� E� E�FT�BLIndividual Master ob (IMF) system during Calendar Year 2001. In general, �E�E�E�E�E�E�E�E� E� E� E� E� E�FL�BDduring administrative or Master ob processing, taxpayer reporting �E�E�E�E�E�E�E�E� E� E� E� E� E�FV�BNdiscrepancies are corrected only to the extent necessary to verify the income �E�E�E�E�E�E�E�E� E� E� E� E� E�FW�BOtax liability reported. Most of the other corrections to the taxpayer records �E�E�E�E�E�E�E�E� E� E� E� E� E�FQ�BIused for these statistics could not be made because of time and resource �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FW�BOconstraints. The statistics in this table should, therefore, be used with the �E�E�E�E�E�E�E�E� E� E� E� E� E�F��l���������������������������������������������������������������������������������������������N�BFknowledge that some of the data have not been perfected or edited for �E�E�E�E�E�E�E�E� E� E� E� E� E�F�Bstatistical purposes.�E�E�E�E�E�E�E�E� E� E� E� E� E�FS�BKClassification by State was usually based on the taxpayer's home address. �E�E�E�E�E�E�E�E� E� E� E� E� E�FM�BEHowever, some taxpayers may have used the address of a tax lawyer or �E�E�E�E�E�E�E�E� E� E� E� E� E�FS�BKaccountant or the address of a place of business; moreover, such addresses �E�E�E�E�E�E�E�E� E� E� E� E� E�FR�BJcould each have been located in a State other than the State in which the �E�E�E�E�E�E�E�E� E� E� E� E� E�F�Btaxpayer resided.�E�E�E�E�E�E�E�E� E� E� E� E� E�FX�BPThis table includes (a) "substitutes for returns," whereby the Internal Revenue �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FT�BLService constructs returns for certain non-filers on the basis of available �E�E�E�E�E�E�E�E� E� E� E� E� E�FS�BKinformation and imposes an income tax on the resulting estimate of the tax �E�E�E�E�E�E�E�E� E� E� E� E� E�FR�BJbase, i.e., "taxable income," and (b) returns of nonresident or departing �E�E�E�E�E�E�E�E� E� E� E� E� E�F�Baliens.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FR�BJItemized deductions include any amounts reported by the taxpayer, even if �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FP�BHthey could not be used in computing "taxable income," the base on which �E�E�E�E�E�E�E�E� E� E� E� E� E�FN�BFthe regular income tax was computed. Thus, total itemized deductions �E�E�E�E�E�E�E�E� E� E� E� E� E�FN�BFinclude amounts that did not have to be reported by taxpayers with no �E�E�E�E�E�E�E�E� E� E� E� E� E�FQ�BI"adjusted gross income." (Adjusted gross income is the total from which �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FV�BNthese deductions would normally be subtracted.) In addition, if standard and �E�E�E�E�E�E�E�E� E� E� E� E� E�FV�BNitemized deductions were both reported on a tax return, the form of deduction �E�E�E�E�E�E�E�E� E� E� E� E� E�FT�BLactually used in computing income tax was the one used for the statistics. �E�E�E�E�E�E�E�E� E� E� E� E� E�FW�BOTherefore, if the standard deduction was the form of deduction used, the total �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FU�BMreported for itemized deductions was excluded from the statistics. However, �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FP�BHthe component deductions were not similarly excluded. As a result, the �E�E�E�E�E�E�E�E� E� E� E� E� E�FO�BGnumber of returns and related amounts for the component deductions are �E�E�E�E�E�E�E�E� E� E� E� E� E�FN�BFslightly overstated in relation to the grand total shown for itemized �E�E�E�E�E�E�E�E� E� E� E� E� E�FS�BKdeductions. These components are also overstated in relation to the total �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FU�BMbecause there was a statutory limitation on the total of itemized deductions �E�E�E�E�E�E�E�E� E� E� E� E� E�FU�BMthat could be claimed by certain high-income taxpayers. This limitation did �E�E�E�E�E�E�E�E� E� E� E� E� E�FQ�BInot affect the component deductions, the sum of which therefore exceeded �E�E�E�E�E�E�E�E� E� E� E� E� E�F/�B'the total used in computing income tax.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�F:�B2Income tax includes the "alternative minimum tax."�F�F�F�F�F�F�F�F� F� F� F� F� F�FZ�BRTotal tax liability differs from "income tax" in that it is the sum of income tax �F�F�F�F�F�F�F�F� F� F� F� F� F�F�������������V��R����Q��V��T��?��:��7��V��R��Z��V��N��P��T�� �� �� �� �� �� �� �� X�BPafter subtraction of all tax credits except the "earned income credit," and, in �F�F�F�F�F�F�F�F� F� F� F� F� F�FR�BJaddition, includes the "alternative minimum tax," taxes from recapture of �F�F�F�F�F�F�F�F� F� F� F� F� F�FP�BHprior-year investment and low-income housing credits, tax applicable to �F�F�F�F�F�F�F�F� F� F� F� F� F�FR�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�DEEarned income credit includes both the refundable and non-refundable R�DJportions. The non-refundable portion could reduce income tax and certain P�DHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�D3there was no tax liability at all, were refundable.6�D.AGI Amount is less deficits, where applicable.3�D+Tax-exempt Interest is not included in AGI.R�DJTotal Credits excludes the "earned income credit," shown separately below.N�DFExcess Earned Income Credit, or the refundable portion of the "earned V�DNincome credit" equals the amount in excess of "total tax liability," which is R�DJshown in the table. The excess credit shown includes any "advance earned J�DBincome credit payments" for those returns that had such an excess.L�DDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�DHComputing Center, Master ob Service Support Branch. Unpublished data.�D�D�D�D�D�D�D�D�D= � �.�> ��" ������������������������������