�\pPreferred Customer (]�uy 0(D`|b��B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�Arial1 ��Arial1 x�Arial1 ��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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Florida&& 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-.//////// / / / / / 0 Returns Count~ A̚\A~ 5&@~ 5.[~ 5`~ 5ZG~ 5jQ~ 5*A~ 5dA~ 5`�A~ 5p@~ 5@~ 5@~ 5@ 1" 0Dependent Exemptions Count~ A`PA~ 5�@~ 5OA~ 5*A~ 5�%A~ 5v�3~ 5<$A~ 5A~ 5 A~ 50H@~ 5@~ 5m@~ 57@ 1 0Joint Returns Count~ A*~ 5@~ 5��@~ 5�A~ 5�A~ 5l"A~ 5##A~ 5{A~ 58c A~ 5 @~ 5p@~ 5I@~ 5o@ 1 0Single Returns Count~ Ay�~ 5�:@~ 5d�0A~ 5)A~ 5 A~ 5ܔA~ 5PA~ 5 @~ 5`:@~ 5@~ 5@~ 5 @~ 5@@ 1 0Head of Household Count~ AzG~ 5>@~ 5x8A~ 5 sA~ 5]A~ 5�A~ 5 )@~ 5@~ 5@~ 5f@~ 5:@~ 5|@~ 5p@ 10Number of Farm Returns~ A@3@~ 5|@~ 5ڧ@~ 5_@~ 5 @~ 5:@~ 5@~ 5@~  5ʪ@~  5X@~  5@~  5@~  5p@1#0Paid Preparer Returns Count~ A�~ 5�@~ 5Tr&A~ 5*A~ 5vw%~ 5Hy%A~ 5x>A~ 5 A~  5PsA~  5@~  5�@~  5@~  5@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5Jvt~ 5}@~ 5F~ 5JM~ 5ȣ.A~ 5 E~ 5,~ 5h�A~  5w A~  5`@~  5@~  5@+@~  5U@10 Amount~ 323~ 3� A~ 3�3j~ 3>~ 3ƀ~ 3NS� ~ 3^d7 ~ 3&E�~  3*g*~  3� .~  3ކ�~  3r^�~  3p�1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5z~ 5@~ 5A~ 5d~A~ 5$A~ 5�>,~ 5>&~ 5A~  5A~  5 1@~  5@~  5@C@~  5Q@10 Amount~ 5Vh�~ 5tpA~ 5�A~ 5� A~ 5H�.A~ 5�?h~ 5̲A~ 5Ψ@~ 5@~ 5 @~ 5@~ 5q@~ 5@~ 5F@~  5@@~  5@~  5@~  5@~  5@10 Amount~ 3K~~ 3p@~ 3�@~ 3p@~ 3x�A~ 38]A~ 3A~ 3�A~  3#%A~  3\�A~  3VGJ~  3k"A~  3sV12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3zsx~ 3@~ 3P�A~ 3H� A~ 3@�A~ 3mA~ 3|A~ 3 � A~  3�A~  30@~  3@~  3@@~  3B@10 Amount~ 5z~ 5`�A~ 5 D A~ 5A~ 5�A~ 5x2-A~ 5K~ 5C.A~  5 �3A~  50 (A~  5yr~  5X�.A~  5$OBA1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5-@~ 5@~ 5ƥ@~ 5@~ 5@~ 5@ @~ 5*@~ 5`@~  5@~  5>@~  5@~  5z@~  5@10 Amount~ 5� A~ 5X@~ 5P@~ 5@~ 5@~ 5.@~ 5l@~ 5A@~  5�@~  5@~  5@@~  5@~  5s@162.Business or Profession Net Income (less loss):55555555 5 5 5 5 51 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 3:3@~ 37@~ 3S A~ 3A~ 3@z@~ 3�/A~ 3rA~ 3@~ 3{@~ 3<@~ 3@~ 3r@~ 3l@ 1!0 Amount~ !5R�~ !5V�~ !5@�,A~ !5Z.Q~ !5v�5~ !5fP~ !5l.3A~ !5x\*A~ ! 5DD~ ! 5d&A~ ! 54 7A~ ! 5� !A~ ! 5%A!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #5j~ #5"@~ #5(rA~ #5A~ #5uA~ #5 >A~ #5P�A~ #58�A~ # 5A~ # 5@@~ # 5@~ # 5@~ # 5@#1$0 Amount~ $57 ~ $5A~ $5A~ $5L9A~ $58�A~ $5Q9~ $5�-`~ $5Va~ $ 5]�~ $ 5�?s~ $ 5a~ $ 5"�~ $ 5mo$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3�8$~ &3@~ &3@~ &3`@~ &3@~ &3@~ &3@~ &3@@~ & 3 e@~ & 3F@~ & 3b@~ & 3$@~ & 38@&1'0 Amount~ '3zw~ '3q@~ '3@~ '3,%A~ '3d�A~ '3^�8~ '3nO~ '3�4 Number of Returns~ >5 @~ >5d@~ >5 @~ >5@~ >5L@~ >5@~ >55@~ >58@~ > 5@~ > 5@~ > 5f@~ > 5Й@~ > 5@>1?0 Amount~ ?5A~ ?5@~ ?5@~ ?5@~ ?5@~ ?5@@~ ?5@@~ ?5b@~ ? 5v@~ ? 5#@~ ? 5`@~ ? 5@@~ ? 5�@?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��[��\��]��:^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A34A~ A3@~ A3� A~ A3 A~ A3X�A~ A3�A~ A3�A~ A3x@~ A 3@~ A 3o@~ A 3`@~ A 3@~ A 3@A1B0 Amount~ B3�~ B3@~ B3XA~ B3fA~ B3(|A~ B3xJA~ B34�A~ B3�A~ B 3x%A~ B 3A~ B 3�A~ B 3{@~ B 3@B1C; AGI Amount~ CImS~ CI~ CI��~ CI�!�~ CI6~ CI_ ~ CI֢� ~ CId~ C Ij[D~ C I�~ C IRE~ C I~ C I C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5�7}~ E5@<@~ E5�@~ E585A~ E5 A~ E5A~ E5`�A~ E5A~ E 5 A~ E 5�@~ E 5�@~ E 5 @~ E 5*@E1F0 Amount~ F5N~ F5|�A~ F5O%~ F5o~ F5hCDA~ F5Q~ F5�*�~ F5~ F 5�"~ F 5zy~ F 5�/�~ F 54A~ F 5FF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H36uL~ H3�.@~ H3X~ H3GW~ H3n^:~ H35~ H3h�A~ H3eA~ H 3`@~ H 3?@~ H 3@~ H 3Ϻ@~ H 3֭@H1I0 Amount~ I5Ҧf~ I5uA~ I5�~ I5�~ I5bT~ I5b�O~ I5�=�~ I5-A~ I 5A~ I 5A~ I 5fA~ I 5@~ I 5@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5vl~ K5 @~ K5A~ K5IL~ K5�!F~ K5P~ K5*A~ K54�A~ K 5h�A~ K 5@~ K 5@~ K 5@@~ K 5@K1L0 Amount~ L5~<~ L5b@~ L5�-~ L5HZ\A~ L5V�~ L5^�~ L5b�) ~ L5.ca~ L 5~ L 5|T~ L 5BT~ L 5u�~ L 5M� L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3fm~ N3f@~ N3(�A~ N3vDL~ N3n"F~ N3 P~ N3w5~ N3<�A~ N 3p�A~ N 3@~ N 3@~ N 3@@~ N 3@N1O0 Amount~ O3΂� ~ O3T@~ O3 @~ O3nC~ O3~ψ~ O3R2@~ O3JΏ~ O3�?~ O 3�s~ O 3V�~ O 3.�~ O 3zl1~ O 3&_sO1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5jS~ Q5f@~ Q5{@~ Q5� A~ Q5P�A~ Q5A~ Q50/A~ Q5kA~ Q 5J@~ Q 5C@~ Q 5@~ Q 5~ Q 5Q1R0 Amount~ R5v:~ R5O@~ R5N@~ R5A@~ R5fA~ R5d�A~ R5� A~ R5@~ R 5 @~ R 56@~ R 5@~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5@cA~ T5@~ T5Y@~ T5@~ T5�5@~ T5@~ T5@@~ T5� @~ T 5@K@~ T 50@~ T 54@~ T 5p@~ T 5l@T1U0 Amount~ U3 �A~ U3�?~ U33@~ U3@~ U3@~ U3@~ U3@~ U3@~ U 3@~ U 3@~ U 3d@~ U 30x@~ U 3^@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5A~ W5,@~ W5^@~ W5@~ W5 -@~ W5� @~ W5@@~ W5 @~ W 5@Y@~ W 50@~ W 5"@~ W 5@~ W 5W1X0 Amount~ X5S A~ X5*@~ X5ީ@~ X5@~ X5@~ X5@~ X5`@~ X5L@~ X 5Z@~ X 5.@~ X 5$@~ X 5@~ X 5X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5 A~ Z5*@~ Z5@~ Z5@~ Z5,@~ Z5@~ Z5 h@~ Z5@@~ Z 5b@~ Z 5@~ Z 5�+@~ Z 5@~ Z 5 @Z1[0 Amount~ [3�A~ [3�?~ [3 d@~ [3 @~ [3@~ [3@~ [3@~ [3$@~ [ 3a@~ [ 3@~ [ 3@@~ [ 3@~ [ 3Pl@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H� @~ ]H~ ]H@V@~ ]Hx@~ ]H@~ ]H8@~ ]H@~ ]H@~ ] H0@~ ] H@~ ] H@~ ] H@~ ] H8@]9^0 Amount~ ^5@@~ ^5~ ^52@~ ^5s@~ ^5@~ ^5@~ ^5@~ ^5IJ@~ ^ 5@~ ^ 58@~ ^ 5d@~ ^ 5@~ ^ 5@@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ 5_ 5_1`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`4 Number of Returns~ `5ֆt~ `5t@~ `5@@~ `5h�A~ `5A~ `5A~ `5�A~ `5A~ ` 5O@~ ` 5@@~ ` 5@~ ` 5$@~ ` 5@`1a0 Amount~ a3�f~ a3U@~ a3@~ a3x�A~ a30vA~ a3�A~ a3�A~ a3�A~ a 3@~ a 3@~ a 3 @~ a 3@~ a 3zAa1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3�2~ c3J@~ c3�A~ c3�A~ c3@~ c3@~ c3p@~ c3@~ c 3`@~ c 3 @~ c 3k@~ c 3g@~ c 3C@c1d0 Amount~ d5>a~ d5h@~ d5~A~ d5 A~ d5A~ d50 A~ d5 A~ d5 �A~ d 5�#A~ d 5P@~ d 5A~ d 5w@~ d 5@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5^cY~ f5`t@~ f5A~ f5@~ f5N^@~ f5$�3A~ f5n]5~ f5A~ f 5A~ f 5@~ f 5@~ f 5@@~ f 5@f1g0 Amount~ g5ƪ ~ g5˲@~ g5@~ g5W;~ g5�>A~ g5R�'~ g5Nh{~ g5�.6~ g 5o~ g 5�~ g 5s ~ g 5#2~ g 5ng1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5�&m~ i5@~ i5�)$~ i5F~ i5v0A~ i5nO~ i5*A~ i5A~ i 5�A~ i 5@~ i 5@@~ i 5@@~ i 5@i1j0 Amount~ j5q� ~ j5@~ j5HJA~ j56oI~ j5\@A~ j5*�7~ j5J~ j5R@~ j 5[{~ j 5f~ j 5f�~ j 5K5~ j 5*sj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5�~ l5@~ l5VD~ l5,R~ l5f0A~ l5LK~ l5@�(A~ l5A~ l 5�A~ l 5@~ l 5T@~ l 5:@~ l 5t@l1m0 Amount~ m5u' ~ m5e@~ m5<>A~ m5S;A~ m5DA~ m5ʬW~ m5 u~ m5&�~ m 5ֿ~ m 5~~ m 5ڭ~ m 5H�~ m 5^�m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3+A~ o3_@~ o3U@~ o3�#@~ o30@~ o3P~A~ o3`"A~ o3Z@~ o 3pZ@~ o 3@@~ o 3 >@~ o 3O@~ o 3@o1p0 Amount~ p3�?�~ p3@~ p3@~ p3XA~ p3(m A~ p3^�%~ p3n<~ p3H�+A~ p 3� T~ p 34{.A~ p 3hFA~ p 3=A~ p 3� ip1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5�4A~ r5@~ r5�?!~ r5�A~ r5�A~ r5@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5V�~ s5@~ s5~�*~ s5ZH~ s5HA~ s5ܐ@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5BB~ u5@~ u5h�A~ u5A~ u5A~ u5@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3p~ v3'@~ v3�7%~ v3"0A~ v3 �A~ v3pp@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5:�~ x5@~ x5FN~ x5Y~ x5nE~ x5�4A~ x5�5~ x5 �A~ x 5<�A~ x 5 @~ x 5@~ x 5@@~ x 5\@x1y0 Amount~ y5�~ y5A~ y5�L~ y5�7�~ y5w�~ y5^c~ y5�~ y5�E~ y 5� n~ y 5�~ y 5�#�~ y 5�7~ y 5v�+y1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5D~ {5@~ {5> H~ {5LN~ {58~ {50S-A~ {5.�!~ {50 A~ { 5@~ { 5q@~ { 5@&@~ { 5@~ { 5@{1|0 Amount~ |3Ӵ~ |3~ |3>'�~ |3z|�~ |36�~ |3D�8~ |3�2~ |3J�~ | 3p�~ | 3 ~ | 3B~ | 3m~ | 3�!�|1"}2Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} 3} 3}1~4 Number of Returns~ ~3zk~ ~3@~ ~3X�A~ ~3pA~ ~38� A~ ~3L_A~ ~3A~ ~3�A~ ~ 3�A~ ~ 3@~ ~ 3�@~ ~ 3@~ ~ 36@~10 Amount~ 5Q~ 5@~ 5W@~ 5A~ 5� A~ 54A~ 5�!'~ 5�;"A~  5�7)A~  5 ~  5>[~  5F�5~  5:1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5WA~ �5@~ �5@~ �5@~ �5z@~ �5�@~ �5�@~ �5@~ � 5Z@~ � 5Q@~ � 5@~ � 5n@~ � 5D@�1�0 Amount~ �5jc�~ �5�4@~ �5 A~ �5 !~ �5"A~ �5$A~ �5\�A~ �5�A~ � 5A~ � 5`@~ � 5`>@~ � 5@~ � 5.@�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �BA~ �B@~ �BJ@~ �B@~ �Be@~ �B@~ �B@~ �B*@~ � B@~ � B@~ � B@@~ � B@~ � B@�1�0 Amount~ �3�2A~ �3@~ �3 @~ �3@~ �3@~ �3`!@~ �3@~ �3@~ � 3@~ � 3@~ � 3XRA~ � 3xJA~ � 6fS!�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3:xn~ �3@~ �3`@~ �3@'@~ �3`A~ �3P�A~ �3�$A~ �3x�A~ � 3 A~ � 3�1@~ � 3@~ � 3@b@~ � 6@�1�0 Amount~ �5f[)~ �5@~ �5@~ �5�1 A~ �5`A~ �5#A~ �5<)A~ �5&~ � 5L�$A~ � 5{A~ � 54�"A~ � 5HU A~ � 5A�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5�5u~ �5M@~ �5j@~ �5�A~ �5(lA~ �5eA~ �5A~ �5hqA~ � 5 A~ � 5@@~ � 5@~ � 5@~ � 5/@�1�0 Amount~ �5�~ �50v@~ �5@~ �5�A~ �5�6A~ �58'A~ �50�,A~ �5-~ � 5_3~ � 5A~ � 5M6~ � 5 A~ � 58+A�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3k~ �3@~ �3�,@~ �3@~ �3KA~ �3A~ �3A~ �30�A~ � 3�6A~ � 3@~ � 30@~ � 3t@~ � 3~@�1�0 Amount~ �5Zv~ �5ȈA~ �5 A~ �5*~ �5�0A~ �5�~ �5�~ �5�~ � 5܁~ � 5~�9~ � 56b~ � 5V#~ � 5:R�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �363l~ �3~ �31@~ �3�&@~ �3�A~ �3lZA~ �3A~ �3�%A~ � 3pb A~ � 3@~ � 3�@~ � 3@~ � 3@�1�8 Amount~ �? [A~ �@~ �@@~ �@A~ �@�A~ �@vy,~ �@�0:~ �@-~ � @s0~ � @ SA~ � @n6~ � @0|A~ � @To�1�C FOOTNOTES:�G�G�G�G�G�G�G�G� G� G� G� G� G�F�C* - Less than $500.�G�G�G�G�G�G�G�G� G� G� G� G� G�FJ�CB** - Omitted to avoid disclosure of specific taxpayer information.�G�G�G�G�G�G�G�G� G� G� G� G� G�F:�D2Details may not add to totals because of rounding.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FV�CNThis table presents aggregates of all returns filed and processed through the �G�G�G�G�G�G�G�G� G� G� G� G� G�FT�CLIndividual Master ob (IMF) system during Calendar Year 2001. In general, �G�G�G�G�G�G�G�G� G� G� G� G� G�FL�CDduring administrative or Master ob processing, taxpayer reporting �G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNdiscrepancies are corrected only to the extent necessary to verify the income �G�G�G�G�G�G�G�G� G� G� G� G� G�FW�COtax liability reported. Most of the other corrections to the taxpayer records �G�G�G�G�G�G�G�G� G� G� G� G� G�FQ�CIused for these statistics could not be made because of time and resource �G�G�G�G�G�G�G�G� G� G� G� G� G�FW�COconstraints. The statistics in this table should, therefore, be used with the �G�G�G�G�G�G�G�G� G� G� G� G� G�FN�CFknowledge that some of the data have not been perfected or edited for �G�G�G�G�G�G�G�G� G� G� G� G� G�F�Cstatistical purposes.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FS�CKClassification by State was usually based on the taxpayer's home address. �G�G�G�G�G�G�G�G� G� G� G� G� G�F��l���������������������������������������������������������������������������������������������M�CEHowever, some taxpayers may have used the address of a tax lawyer or �G�G�G�G�G�G�G�G� G� G� G� G� G�FS�CKaccountant or the address of a place of business; moreover, such addresses �G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJcould each have been located in a State other than the State in which the �G�G�G�G�G�G�G�G� G� G� G� G� G�F�Ctaxpayer resided.�G�G�G�G�G�G�G�G� G� G� G� G� G�FX�CPThis table includes (a) "substitutes for returns," whereby the Internal Revenue �G�G�G�G�G�G�G�G� G� G� G� G� G�FT�CLService constructs returns for certain non-filers on the basis of available �G�G�G�G�G�G�G�G� G� G� G� G� G�FS�CKinformation and imposes an income tax on the resulting estimate of the tax �G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJbase, i.e., "taxable income," and (b) returns of nonresident or departing �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�F�Caliens.�G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJItemized deductions include any amounts reported by the taxpayer, even if �G�G�G�G�G�G�G�G� G� G� G� G� G�FP�CHthey could not be used in computing "taxable income," the base on which �G�G�G�G�G�G�G�G� G� G� G� G� G�FN�CFthe regular income tax was computed. Thus, total itemized deductions �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FN�CFinclude amounts that did not have to be reported by taxpayers with no �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FQ�CI"adjusted gross income." (Adjusted gross income is the total from which �G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNthese deductions would normally be subtracted.) In addition, if standard and �G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNitemized deductions were both reported on a tax return, the form of deduction �G�G�G�G�G�G�G�G� G� G� G� G� G�FT�CLactually used in computing income tax was the one used for the statistics. �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FW�COTherefore, if the standard deduction was the form of deduction used, the total �G�G�G�G�G�G�G�G� G� G� G� G� G�FU�CMreported for itemized deductions was excluded from the statistics. However, �G�G�G�G�G�G�G�G� G� G� G� G� G�FP�CHthe component deductions were not similarly excluded. As a result, the �G�G�G�G�G�G�G�G� G� G� G� G� G�FO�CGnumber of returns and related amounts for the component deductions are �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FN�CFslightly overstated in relation to the grand total shown for itemized �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FS�CKdeductions. These components are also overstated in relation to the total �G�G�G�G�G�G�G�G� G� G� G� G� G�FU�CMbecause there was a statutory limitation on the total of itemized deductions �G�G�G�G�G�G�G�G� G� G� G� G� G�FU�CMthat could be claimed by certain high-income taxpayers. This limitation did �G�G�G�G�G�G�G�G� G� G� G� G� G�FQ�CInot affect the component deductions, the sum of which therefore exceeded �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�F/�C'the total used in computing income tax.�G�G�G�G�G�G�G�G� G� G� G� G� G�F:�C2Income tax includes the "alternative minimum tax."�G�G�G�G�G�G�G�G� G� G� G� G� G�FZ�CRTotal tax liability differs from "income tax" in that it is the sum of income tax �G�G�G�G�G�G�G�G� G� G� G� G� G�FX�CPafter subtraction of all tax credits except the "earned income credit," and, in �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FR�CJaddition, includes the "alternative minimum tax," taxes from recapture of �F�F�F�F�F�F�F�F� F� F� F� F� F�FP�CHprior-year investment and low-income housing credits, tax applicable to �F�F�F�F�F�F�F�F� F� F� F� F� F�F��������������Q��V��T��?��:��7��V��R��Z��V��N��P��T�� �� �� �� �� �� �� �� R�CJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�F�F�F�F�F�F�F�F� F� F� F� F� F�FN�CFemployment income and on certain tip income, and certain other income-�F�F�F�F�F�F�F�F� F� F� F� F� F�F�Crelated taxes.�F�F�F�F�F�F�F�F� F� F� F� F� F�FM�EEEarned income credit includes both the refundable and non-refundable R�EJportions. The non-refundable portion could reduce income tax and certain P�EHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�E3there was no tax liability at all, were refundable.6�E.AGI Amount is less deficits, where applicable.3�E+Tax-exempt Interest is not included in AGI.R�EJTotal Credits excludes the "earned income credit," shown separately below.N�EFExcess Earned Income Credit, or the refundable portion of the "earned V�ENincome credit" equals the amount in excess of "total tax liability," which is R�EJshown in the table. The excess credit shown includes any "advance earned J�EBincome credit payments" for those returns that had such an excess.L�EDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�EHComputing Center, Master ob Service Support Branch. Unpublished data.�E�E�E�E�E�E�E�E�E= � �.�> ��" ������������������������������