\pJames N. Willis $Sko '$<=PJbrB  dMbP?_"*+%FK1' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001 xArial1'x MS Sans Serifns Serif0001 Arial1'x Courier Newrier Newif0001 xArial1 Arial&?'?(?)?M d,,"d,,??@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 ;\(0\);; " "@*.@*. " "@*. 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C  U} #}  } I} } I} I} $   ,l@ ,8@ ,t@ ,@  ,c , ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@4D,Individual Income Tax Returns, Tax Year 2000p+hTable 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital+Status_)W(All figures are estimates based on samples--money amounts are in thousands of dollars)   "All#"Joint returns of#"Separate returns of#     &Item$returns%$married persons%$married persons%     Number ofAmount Number ofAmount Number ofAmount    returnsreturnsreturns    ~ ~ ~ ~ ~ ~     * ("Adjusted gross income less deficit~ 2T 4A~ 6f!  4`1A~ 8Ɨ~ 2<       (Salaries and wages~ 2**D 4A~ 6{M  4\A~ 8܂~ 2Sg       (Taxable interest~ 299~ 4/~ 66~ 4:@x~ 8"@~ 2{       (Tax-exempt interest~ 2R~ 4 ~ 6~ 4n0~ 8@~ 2|Q       ( Dividends~ 2#~ 4~j #~ 6b~ 4~ 8A~ 2THA       (State income tax refunds~ 2~ 4.]~ 6Od~ 466<~ 8@A~ 2A    (Alimony received~ 2A~ 4y~ 6@C@~ 4,A~ 8@~ 2h A    Business or profession:246482    ' Net income~ 2*,~ 4Q:~ 6N~ 4Z+~ 8 A~ 2b\2    'Net loss~ 2~ 4^S~ 6~ 4~ 8:@~ 22     Sales of capital assets:246482    'Net gain in AGI~ 2/f43A~ 6~ 4^q~ 8qA~ 2C    'Net loss in AGI~ 2v~ 4rF~ 6~ 4V~ 8"@~ 2-@    3(+Sales of property other than capital assets~ 2Ng~ 4 ,~ 6nM~ 4#~ 8@@~ 2    !(Taxable IRA distributions~ 2 ~ 4q~ 6mK~ 4ZMs~ 80U@~ 21A    %(Pensions and annuities in AGI~ 2rq0~ 4M~ 6\~ 4E3~ 8A~ 22+     Rent and royalty:246482    ' Net income~ 2*qX~ 4D~ 6~ 4K ~ 8 @~ 2~<<    ' Net loss [1]~ 2/~ 4~ 6>~ 4"~ 8@~ 2A    $(Farm rental income less loss~ 2)#A~ 4 g~ 6A~ 4@v>A~ 8+@~ 2+@    :,2Partnership and S Corporation net income less loss~ 2~ 472~ 6N~ 4:*~ 8 @~ 2>    -(%Estate and trust net income less loss~ 2,"A~ 4Jß~ 6A~ 4f4^~ 8f@~ 2PA    !(Farm net income less loss~ 2u?A~ 4~ 6e~ 4L~ 8*@~ 2x<     ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@! (Unemployment compensation~ 2Ng~ 4fN~ 66~ 4R~ 8 @~ 2A      '!(Social security benefits in AGI~ !2~~ !4r~ !6bQ~ !4~?#~ !8DA~ !2:6J!!! ! ! ! "(Other income less loss~ "2b~ "4x ~ "6~ "4ڤ6~ "8 @~ "2=$A""" " " " ##(Total statutory adjustments~ #2ۇ~ #4= ~ #6&0~ #4$ ~ #8LA~ #22A### # # # $' IRA payments~ $2&~ $4J]~ $6g~ $4N~ $8I@~ $2g@$$$ $ $ $ '%'Student loan interest deduction~ %2P~ %48#DA~ %6r~ %4? %8- %2-%%% % % %  &'Payments to a Keogh plan~ &2nN~ &4p~ &6<~ &4m~ &8@~ &2A&&& & & & )''!Deduction for self-employment tax~ '2h~ '4%~ '6?(~ '4~ '8d A~ '2LA''' ' ' ' 0('(Self-employed health insurance deduction~ (2(2KA~ (4~ (6f}~ (4VA~ (81@~ (2 F@((( ( ( ( ")'Moving expenses adjustment~ )2T1-A~ )4.{~ )6A~ )4 I~ )8h@~ )2@))) ) ) ) )*'!Medical savings account deduction~ *2@~ *4`@~ *6@~ *4@~ *8@~ *2@*** * * * !+(Total itemized deductions~ +2$ +4A~ +6v+4A~ +8. A~ +2+++ + + + -,'%Medical and dental expenses deduction~ ,2tXA~ ,4[ ~ ,6~ ,4W~ ,8x9A~ ,2Ϊ&,,, , , , -'Taxes paid deduction~ -2 ~ -4CF~ -6Vw~ -4vu5~ -8>~ -26L--- - - - .'Interest paid deduction~ .2bp~ .4,L~ .6~l~ .4J--:~ .80z'A~ .2>uw... . . . /'Contributions deduction~ /2fU~ /4~!~ /6~ /4s~ /8D)A~ /2GA/// / / / (0' Casualty or theft loss deduction~ 02@*@~ 04`/A~ 06 @~ 04 ;&A~ 08@~ 02@000 0 0 0 &1'Total miscellaneous deductions~ 12~ 14b~ 16~ 14~ 18"A~ 12ZG`111 1 1 1  2(Basic standard deduction~ 22l~ 24N6l~ 269_~ 24\u'~ 28VR~ 22F]-222 2 2 2 %3(Additional standard deduction~ 32ꏳ~ 34i~ 36_\~ 346V~ 38!@~ 32@333 3 3 3 4(Taxable income~ 42r44/A~ 46 44kWA~ 48@A~ 42^*444 4 4 4 5(Alternative minimum tax~ 52O~ 54"I~ 56\7~ 54~ 58@~ 52# A555 5 5 5 6(Total tax credits~ 62~:~ 64b~ 66vK~ 64~ 688A~ 62p$A666 6 6 6 7'Child care credit~ 72~ 74~ 76~ 74:o~ 78@~ 72@777 7 7 7 *8'"Credit for the elderly or disabled~ 82A~ 84@~ 86`H@~ 84@~ 88@~ 82 v@888 8 8 8 9'Child tax credit~ 92K~ 94>~ 96~ 94j~ 98$A~ 92A999 9 9 9 :'Education credit~ :2R~ :4(~ :6lNA~ :4& :8- :2-::: : : : ;'Foreign tax credit~ ;2N7~ ;4bm~ ;6'~ ;4~ ;8@~ ;2A;;; ; ; ; 2<0*Earned income credit used to offset income<2<4<6<4<8<2<<< < < < =/tax before credits~ =2ڔJ~ =4( >A~ =64~ =4A =8- =2-=== = = = >'Minimum tax credit~ >2\A~ >4N~ >6{A~ >4A~ >8H@~ >2@>>> > > > ?'General business credit~ ?2A~ ?4v.~ ?6h A~ ?4D$"A~ ?8@~ ?2@??? ? ? ? @ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,@H ,@I ,-J ,-K ,-L ,@M ,t@N ,@ O ,c@P ,p@Q ,~@R ,@S ,a@T ,^@U ,@V ,v@W ,p@X ,s@Y ,i@Z ,x@[ ,n@\ ,_@] ,j@^ ,h@_ ,`@*@'"Empowerment zone employment credit~ @2ѳ@~ @4o@~ @60@~ @4@@~ @8J@~ @2r@@@@ @ @ @ *A'"Nonconventional source fuel credit~ A2@~ A4@~ A6@~ A4`@~ A8 @~ A2Ѓ@AAA A A A  B(Income tax after credits~ B2*B48A~ B6~F2 B4A~ B82-~ B2*BBB B B B C(Total income tax~ C2GC49A~ C62R2 C4 A~ C8-~ C2*CCC C C C D(Total tax liability~ D2rPD4RA~ D6| D4HA~ D8Z+~ D2zkDDD D D D E(Total tax payments~ E2uE4pWA~ E6n] E4A~ E8n~ E2EEE E E E F'Income tax withheld~ F2 F4A~ F6. ~ F4+{~ F8b~ F2ڵFFF F F F G'Estimated tax payments~ G22e-~ G44~ G6~ G4 X'~ G8PA~ G2UGGG G G G H(Overpayment refunded~ H2zE,~ H4V'~ H66A~ H4^z~ H8X~ H2+uHHH H H H !I*Tax due at time of filing~ I3*M~ I5Y, ~ I7~ I5E~ I9p+A~ I3:bIII I I I &J. Footnotes at end of table.J1J1J1J1J1J1JJJ J J J 4KD,Individual Income Tax Returns, Tax Year 2000K1K1K1K1K1K1KKK K K K pL+hTable 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalM+Status--Continued_N)W(All figures are estimates based on samples--money amounts are in thousands of dollars)OO"Returns of headsO#O" Returns ofO#O? Returns ofO  P&ItemP$ of householdsP%P$surviving spousesP%P@single personsP!Q Number ofQAmountQ Number ofQAmountQ Number ofQAmount Q RRreturnsRRreturnsRRreturnsRS~ S~ S ~ S"~ S$~ S&~ S(*T("Adjusted gross income less deficit~ T8YW~ T2^o~ T:'@~ T6$~ T2. T2@cDAU(Salaries and wages~ U8f)~ U24a~ U:K@~ U6;A~ U2_b U2%AV(Taxable interest~ V8 ~ V2c~ V: @~ V6`A~ V2+~ V2~W(Tax-exempt interest~ W8@~ W21&A~ W:@~ W6@~ W2J`l~ W2;-X( Dividends~ X8Y~ X2m~ X:@~ X6@~ X2J=(~ X2.  Y(State income tax refunds~ Y8VBa~ Y2FC~ Y:U@~ Y6]@~ Y2%~ Y2Z(Alimony received~ Z8A~ Z2 Z:- Z6-~ Z2 A~ Z2JA[Business or profession:[8[2[:[6[2[2\' Net income~ \8T~ \2\~ \:@~ \6XtA~ \2~ \2HE ]'Net loss~ ]8<A~ ]2n;A~ ]:l@~ ]6@~ ]2i/A~ ]2 ^Sales of capital assets:^8^2^:^6^2^2_'Net gain in AGI~ _86~ _2F+~ _:@~ _6RA~ _2&~ _26 `,l@a,o@b,@c,y@d,}@e,Y@f,j@g,l@h,z@i,@j,@k,y@l,y@m,@n,v@o,{@p,l@q,@r,x@s,@t,@u,z@v,@w,y@x,@y,t@z,w@{,w@|,~@},~@~,x@,}@`'Net loss in AGI~ `84A~ `2ܳA~ `:.@~ `6@~ `2BA~ `2~ 3a(+Sales of property other than capital assets~ a8@@~ a2I~ a:ܖ@~ a6@~ a2XA~ a2!b(Taxable IRA distributions~ b8uA~ b2 ~ b:ȹ@~ b6@~ b2~ b2BA%c(Pensions and annuities in AGI~ c8N~ c2r;~ c:@~ c6 A~ c2~ c2fSdRent and royalty:d8d2d:d6d2d2e' Net income~ e8 A~ e2Op~ e:`@~ e6@~ e2zm[~ e2V'!f' Net loss [1]~ f8xA~ f2<~ f:@~ f6 @~ f2H~ f2!$g(Farm rental income less loss~ g8A@~ g2@ g:- g6-~ g2i A~ g2-A:h,2Partnership and S Corporation net income less loss~ h80 A~ h2')~ h: @~ h6@@~ h2fZ~ h2$]-i(%Estate and trust net income less loss~ i8@~ i2lA~ i:[@~ i6 @~ i2A~ i2ʊ!j(Farm net income less loss~ j8u@~ j2D~ j:@~ j6Y~ j2hA~ j26T!k(Unemployment compensation~ k8xH~ k2Zͭ~ k:۲@~ k6F@~ k2 @A~ k2dJ'l(Social security benefits in AGI~ l8A~ l2c~ l:<@~ l6@~ l24KA~ l2m(Other income less loss~ m8T>A~ m2n[~ m:@~ m6@~ m2~ o2Fd'p'Student loan interest deduction~ p8k ~ p2nA~ p:@~ p6@~ p2Z ~~ p2JZQ q'Payments to a Keogh plan~ q8o@~ q2A~ q:x@~ q6F@~ q2A A~ q2Zl)r'!Deduction for self-employment tax~ r8NV~ r2qE~ r:4@~ r6s@~ r2i~ r2pGA0s'(Self-employed health insurance deduction~ s8A~ s2(kA~ s: @~ s6@~ s2+A~ s241A"t'Moving expenses adjustment~ t8P@~ t2@NA~ t:@~ t6>@~ t2A~ t2f-.)u'!Medical savings account deduction u8*558 u2*938 u:- u6-u2*14,434u2*16,640!v(Total itemized deductions~ v8z~ v2V ~ v:`@~ v6A~ v2W~ v2v&-w'%Medical and dental expenses deduction~ w8A~ w2k~ w:@~ w6 @~ w2ޥ~ w2f qx'Taxes paid deduction~ x8~ x2hA~ x:`@~ x6hA~ x2ځ~ x2_X y'Interest paid deduction~ y8:~ y2Z~ y:@~ y6A~ y2~ y2*24 z'Contributions deduction~ z8g~ z2&\~ z:[@~ z6.@~ z2 ~ z2wA({' Casualty or theft loss deduction~ {8@@~ {2`@ {:- {6-~ {2@~ {20A&|'Total miscellaneous deductions~ |8@~ |2(;SA~ |: @~ |6@@~ |2~ |2R }(Basic standard deduction~ }8~ }2^~ }:a@~ }6A~ }2* ~ }2&,-%~(Additional standard deduction~ ~8A~ ~2@]A~ ~:@~ ~6@~ ~2@>~ ~2Je(Taxable income~ 8~ 2BE7~ : @~ 6fSv~ 2> 2AEA,l@,w@,q@,q@,@,p@,p@,r@,r@,r@,r@,w@,~@,@,x@,p@ ,s , , , , , , , , ,@ , @ , @ , @ ,@ ,@ ,@(Alternative minimum tax~ 8@~ 2A~ :@~ 6<@~ 2 A~ 2U(Total tax credits~ 8G~ 2~ :@@~ 6@~ 2TA~ 2v,'Child care credit~ 8v~ 20)+A~ :@~ 6`@~ 2@~ 2@*'"Credit for the elderly or disabled8*5,9022*2,066 :- 6-2*113,5502*22,850'Child tax credit~ 8~ 2~ :w@~ 6@~ 2(6)A~ 28A'Education credit~ 8V^(~ 2HA~ :I@~ 6@~ 2v~ 2v?M'Foreign tax credit~ 8@~ 2A~ :P{@~ 6m@~ 2jV~ 2=H20*Earned income credit used to offset income82:622/tax before credits~ 8v~ 2{]~ :@~ 6@~ 2vB~ 26A'Minimum tax credit~ 8µ@~ 2@6@~ :d@~ 6 s@~ 2@@~ 2A'General business credit~ 8@~ 2@~ : @~ 6@~ 2@~ 2A*'"Empowerment zone employment credit 8- 2- :- 6-~ 2v@~ 2:@*'"Nonconventional source fuel credit 8*25 2*99 :- 6-2*9,6262*9,756 (Income tax after credits~ 8e~ 2*/~ :"@~ 6A~ 2: ~ 264(Total income tax~ 8e~ 20~ :"@~ 6A~ 2 ~ 2FA4(Total tax liability~ 8>~ 2Е~ : @~ 6,A~ 2[ ~ 2R6(Total tax payments~ 8@~ 2 ~ :\@~ 6A~ 2j ~ 2wC9    'Income tax withheld~ 8b~ 22 ~ :@~ 6pA~ 2 ~ 2:+    'Estimated tax payments~ 8A~ 2~ :1@~ 6@~ 261~ 2)     (Overpayment refunded~ 8ک~ 2s ~ :@~ 6`A~ 2~` ~ 2Z_     !*Tax due at time of filing~ ;E~ </~ =@~ >[@~ AF :~ Ay    nBf* Estimate should be used with caution due to the small number of sample returns on which it is based.    1B)[1] includes nondeductible rental losses.    >B6NOTE: Detail may not add to total because of rounding.    oCgSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 2000, Publication 1304 (Rev. 04-2003).  BBB ,@ ,@= X/> ????mdwVVlXx*0xx*0*0)xd(0(0d(#@$H$$$ %qq     "