�\pPreferred Customer (]�u� @(D`|q�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<�C ! ��������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Indiana&& 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~ A/�~ 5@~ 5N_$~ 5A~ 5A~ 5I A~ 5H�A~ 5(�A~ 5@u@~ 5@~ 5a@~ 5ŵ@~ 5R@ 1" 0Dependent Exemptions Count~ A>n~ 5C@~ 5GA~ 5�% A~ 5@� A~ 5��?�� 4 Number of Returns~ 3�"A~ 3)@~ 3]@~ 3@@~ 3@~ 3@~ 3@@~ 3�@~ 3@H@~ 3@~ 3@~ 3D@~ 3@ 1!0 Amount~ !5IA~ !5� ~ !5pA~ !5H�A~ !5XA~ !5 xA~ !5p!~ !5�A~ ! 5A~ ! 5A~ ! 5!~ ! 5p`A~ ! 5P@!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #5�) ~ #5&@~ #5�>@~ #5`@~ #5@~ #5@~ #5P@~ #50@~ # 5 @~ # 5@~ # 5@~ # 5@~ # 5D@#1$0 Amount~ $5j|~ $5C@~ $5�=@~ $5@~ $5 @~ $5hvA~ $5A~ $5�A~ $ 5,T"A~ $ 5< A~ $ 5B~ $ 5$A~ $ 5 ^?A$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3RA~ &3Ȉ@~ &3@~ &3@~ &3@~ &3 @~ &3@~ &3@@~ & 3@~ & 3T@~ & 3p@~ & 3}@~ & 3n@&1'0 Amount~ '3x~ '3@~ '3`@~ '3dA~ '3[A~ '3@�A~ '3� A~ '34�A~ ' 34�A~ ' 3@~ ' 3P�A~ ' 3@~ ' 3@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5A~ )5d@~ )5z@~ )5W@~ )5W@~ )50@~ )5@v@~ )5@~ ) 5@@~ ) 5@~ ) 5@~ ) 5@~ ) 5 @)1*0 Amount~ *5� {~ *5@~ *5 A~ *5v*A~ *5_0~ *5 FM~ *5zpJ~ *5x,~ * 5�!A~ * 5A~ * 5R A~ * 5 @~ * 5�@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5 @~ ,5$@~ ,5@~ ,50@~ ,5@~ ,5@~ ,5@~ ,5@~ , 5@@~ , 5@~ , 5@~ , 5m@~ , 5a@,1-0 Amount~ -3~ -3~ -3~ -38~ -3~ -3~ -3@~ -3@~ - 3�@~ - 3Ż@~ - 34@~ - 3̖~ - 3�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5@~ /5`h@~ /5@~ /5@~ /5@~ /5@@~ /5@@~ /5@~ / 5ʣ@~ / 5t@~ / 5@e@~ / 50@~ / 5@/100 Amount~ 05�A~ 05h@~ 05�@~ 05 k@~ 05 @~ 05p@~ 05D@~ 05@~ 0 5o@~ 0 5@~ 0 5@~ 0 5T@~ 0 54@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25g A~ 25P@~ 25X@~ 252@~ 25@~ 25W@~ 25@@~ 25@~ 2 5f@~ 2 5@~ 2 5ȴ@~ 2 5@@~ 2 5�@2130 Amount~ 33 �:A~ 33 @~ 33:@~ 33@~ 330j@~ 33T�A~ 33!A~ 33ȟA~ 3 3 A~ 3 3@~ 3 3o@~ 3 3@~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53 @~ 53 p@~ 53@~ 53@~ 53 @~ 53@@~ 53@~ 53x@~ 5 3̶@~ 5 3@~ 5 3d@~ 5 3 r@~ 5 3@]@5160 Amount~ 65A~ 65`@~ 65Ч@~ 65@~ 654@~ 65`@~ 65@~ 65@~ 6 5@~ 6 5ձ@~ 6 5@~ 6 5@~ 6 5y@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85�)@~ 85@n@~ 85ʪ@~ 85@~ 85@~ 85@@~ 85@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 958@~ 95e@~ 95t@~ 95@~ 95@~ 95I@~ 95@~ 95~ 9 5~ 9 5~ 9 5~ 9 5~ 9 591(:2 S.E. Health Insurance Deduction::5:5:5:5:5:5:5:5: 5: 5: 5: 5: 5:1;4 Number of Returns~ ;3@~ ;3@~ ;3@~ ;3 @~ ;3@~ ;3@~ ;3@~ ;3@~ ; 3@~ ; 3@~ ; 3@~ ; 3$@~ ; 3(@;1<0 Amount~ <5A~ <5@~ <5@~ <5H@~ <5@~ <5@~ <5@~ <5@~ < 5@}@~ < 5@~ < 5@~ < 5@~ < 5*@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= 5= 5=1>4 Number of Returns~ >5|@~ >5D@~ >5@\@~ >5@u@~ >5@~ >5P@~ >5@~ >5@~ > 5@~ > 5@~ > 5ܫ@~ > 5@~ > 5l@>1?0 Amount~ ?5p+A~ ?5n@~ ?5k@~ ?5(@~ ?5@~ ?5@~ ?51@~ ?5<@~ ? 5@~ ? 5@~ ? 5 e@~ ? 5@~ ? 5_@?1@�lA��B��C��=D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��:^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A3L�A~ A3@~ A3� @~ A3@~ A3@~ A3@~ A3@~ A3@~ A 3@@~ A 3J@~ A 3E@~ A 3@~ A 3̗@A1B0 Amount~ B37~ B3�@~ B3@@~ B3@@~ B3 p@~ B3A~ B3@A~ B3@~ B 3`u@~ B 3@~ B 3A~ B 3`N@~ B 3�#@B1C; AGI Amount~ CIr~ CIj2~ CIjD�~ CI�~ CI&e~ CI&~ CI�-~ CI"~ C I�-~ C IRA~ C Ivo~ C I֩�~ C II�C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E54~ E5­@~ E5@~ E5@~ E5@~ E5�A~ E5A~ E5A~ E 5|@~ E 5@~ E 5@~ E 5@~ E 5&@E1F0 Amount~ F5j�<~ F5 \@~ F5 �A~ F5!A~ F5(�"A~ F5�>A~ F5��~ F5J�~ F 5H�=A~ F 54�$A~ F 5J@~ F 5A~ F 5^�$F1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3x~ H3>@~ H3~�#~ H3H�A~ H3<A~ H3ЎA~ H3A~ H3x@~ H 3@~ H 3̞@~ H 3t@~ H 3Pr@~ H 3b@H1I0 Amount~ I5�~ I50<@~ I5vP�~ I5�7�~ I5x~ I5�~ I5�7I~ I5�A~ I 56@~ I 5@~ I 5d@~ I 5l@~ I 5@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5�~ K5~ K5A~ K5[A~ K5RA~ K5o ~ K5T�A~ K5�A~ K 50p@~ K 5@~ K 5@Z@~ K 5@~ K 5J@K1L0 Amount~ L5z]�~ L5~ L5`A~ L5J�~ L5VK~ L5n�4~ L5ڝY~ L5�~ L 5�6x~ L 5�7�~ L 5R~ L 5~ L 5xVAL1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3>~ N3I@~ N3A~ N3ZA~ N3RA~ N3�7 A~ N3P�A~ N3`�A~ N 3 p@~ N 3@@~ N 3Z@~ N 3@~ N 3J@N1O0 Amount~ O3N~ O3*@~ O3@l@~ O3�A~ O34�(A~ O3 π~ O3�~ O3z~ O 3i�~ O 3 �,A~ O 3׀~ O 3A~ O 3P=AO1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5l�"A~ Q5K@~ Q5d@~ Q5.@~ Q5@~ Q5`A~ Q5�4A~ Q5`?@~ Q 5&@~ Q 5A@~ Q 5@~ Q 5~ Q 5Q1R0 Amount~ R5A~ R53@~ R59@~ R5q@~ R5y@~ R50A~ R5A~ R5`C@~ R 5@~ R 54@~ R 5@~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5@ T5** T5**~ T5@~ T5@~ T5B@~ T5g@~ T5I@~ T 5@~ T 5@~ T 5@~ T 5d@~ T 5G@T1U0 Amount~ U3@p@ U3** U3**~ U3ڦ@~ U3U@~ U3@~ U3@~ U3@~ U 3ή@~ U 3Ї@~ U 3@~ U 3@V@~ U 39@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5�@~ W5@~ W5@~ W5@~ W5@~ W5@@~ W5@~ W5@@~ W 5D@ W 5** W 5**~ W 5 W 5**W1X0 Amount~ X50V@~ X5@~ X5H@~ X5@~ X5$@~ X5@~ X5@,@~ X5@@~ X 5E@ X 5** X 5**~ X 5 X 5**X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5`@~ Z5@~ Z5@~ Z5@~ Z5@~ Z5@~ Z5@~ Z5h@~ Z 5@~ Z 5k@~ Z 5;@~ Z 5@~ Z 5@Z1[0 Amount~ [3@ [3*~ [3S@~ [3 q@~ [3`w@~ [3@~ [3@~ [3@~ [ 3@~ [ 38@~ [ 3֮@~ [ 3@~ [ 3=@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H8@~ ]H~ ]H2@~ ]H\@~ ]Hf@~ ]H0|@~ ]Hh@~ ]H@~ ] HЈ@~ ] H |@~ ] H@~ ] Hj@~ ] He@]9^0 Amount~ ^5@~ ^5~ ^5@~ ^5M@~ ^5e@~ ^5h@~ ^5<@~ ^5@~ ^ 5@~ ^ 5(@~ ^ 5@~ ^ 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~ `5x)(A~ `5X@~ `5s@~ `5@~ `5P@~ `5X A~ `5A~ `5@~ ` 5 @~ ` 5@~ ` 5@~ ` 5@~ ` 5l@`1a0 Amount~ a3./+~ a3<@~ a3@~ a3 @~ a3@~ a3�A~ a3 A~ a3� @~ a 3@@~ a 3@~ a 3@~ a 3r@~ a 3@z@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3�>A~ c3@~ c3 j@~ c3@~ c3Y@~ c3@~ c3@~ c3�@~ c 3@@~ c 3C@~ c 3@~ c 3N@~ c 3@c1d0 Amount~ d56�$~ d5Z@~ d5@~ d5@~ d5@@~ d5@~ d50@~ d5$@~ d 5�@~ d 5@~ d 5@~ d 5@~ d 5@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5 ~ f5J@~ f5iA~ f5rA~ f5A~ f5H�A~ f5x�A~ f5�A~ f 5p@~ f 5@~ f 5]@~ f 5õ@~ f 5N@f1g0 Amount~ g5~ g5pw@~ g5 @~ g5rA~ g5�/&A~ g5Zu~ g5n~ g5�~ g 5v܇~ g 5-A~ g 5ξ�~ g 5~B~ g 5 sg1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5Y�~ i5@~ i5 A~ i5A~ i5\A~ i5� A~ i5A~ i5A~ i 5`r@~ i 5@~ i 5_@~ i 5õ@~ i 5R@i1j0 Amount~ j5o~ j5@~ j5@~ j5A~ j5�'A~ j5U|~ j5֍�~ j5~ j 5U�~ j 5_.A~ j 5@A~ j 5�'C~ j 5�#tj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5CA~ l5@~ l5P�A~ l5XLA~ l5HHA~ l5hA~ l5A~ l5(�A~ l 5 @~ l 5@A@~ l 5@~ l 5@~ l 5@l1m0 Amount~ m5~ m5n@~ m5X�A~ m5$~ m5&7?~ m5�,�~ m5�~ m5�9�~ m 5 u~ m 5Ȭ$A~ m 5H~ m 5�A~ m 5�%m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3$+A~ o34@~ o3J@~ o3@ @~ o3&@~ o3@~ o3 S@~ o3"@~ o 3@~ o 3<@~ o 3@~ o 3@~ o 3؞@o1p0 Amount~ p3*~ p3@@~ p35@~ p3@{@~ p3�@~ p3@A~ p3>�~ x5@~ x5x�A~ x5$A~ x5 bA~ x5>B ~ x58�A~ x5tA~ x 5O@~ x 5@~ x 5�6@~ x 5@~ x 5@@x1y0 Amount~ y5V�~ y5@}@~ y5A~ y5Ve:~ y5 I~ y5J �~ y5v~ y5vʚ~ y 5AA~ y 5`7-A~ y 5q|~ y 5/A~ y 5):Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5~ {5Q@~ {5A~ {5A~ {5A~ {5A~ {5oA~ {5p@~ { 5@~ { 5@~ { 5ƾ@~ { 5@~ { 5v@{1|0 Amount~ |3^��~ |3~ |3x~ |3"~ |3�#~ |3փ�~ |3�~ |3�~ | 3� ~ | 3~ | 3@~ | 3r~ | 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~ ~3s!~ ~3@~ ~3o@~ ~3;@~ ~3F@~ ~3@~ ~3�#@~ ~3@~ ~ 3@~ ~ 3 @~ ~ 3@~ ~ 3F@~ ~ 3@~10 Amount~ 5r~ 5@~ 5@~ 5`@~ 5�@~ 5@MA~ 5A~ 5A~  5{ A~  50A~  5A~  5QA~  5�A1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5@~ �5@~ �51@~ �5@ @~ �5@~ �5@r@~ �5@4@~ �5̼@~ � 5ک@~ � 5P@~ � 5`t@~ � 53@~ � 5@�1�0 Amount~ �5�7~ �5@~ �5.@~ �5A~ �5d@~ �5XgA~ �5�=@~ �5@~ � 5@~ � 5B@~ � 5@~ � 5̐@~ � 5 y@�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �B�.4~ �Bئ@~ �B@~ �B^@~ �Bb@~ �BA~ �Bh�A~ �BX�A~ � By@~ � B@~ � B@~ � B@~ � B8@�1�0 Amount~ �3�~ �3@~ �3@~ �3@~ �3;@~ �3oA~ �3x#A~ �34N A~ � 3A~ � 3�(A~ � 3�A~ � 3WA~ � 60�A�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3V80~ �3\@~ �3@~ �3@~ �3�;@~ �3X�A~ �3x� A~ �3x�A~ � 3w@~ � 3@~ � 3@~ � 3@~ � 6@�1�0 Amount~ �5*G~ �5߾@~ �5@~ �5@@~ �5z@~ �5A~ �5�=A~ �5 A~ � 5H�A~ � 50@~ � 5pL@~ � 5@@~ � 5A@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �54~ �5N@~ �5@~ �5}@~ �5 @~ �5*A~ �5H�A~ �5@�A~ � 5 @~ � 5 @~ � 5@~ � 5@~ � 5D@�1�0 Amount~ �5~ �5@@~ �5@~ �5�@~ �5@~ �5�=A~ �5-A~ �5{(A~ � 5(�%A~ � 5oA~ � 5� A~ � 50�A~ � 5mA�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3�3'A~ �3@~ �3@~ �3@~ �3@@~ �3A~ �3 A~ �3QA~ � 3@@~ � 3@~ � 3@@~ � 31@~ � 3@�1�0 Amount~ �5nR~ �5@~ �5t@~ �50]@~ �54FA~ �5�59~ �5D7A~ �5TM/A~ � 5x'A~ � 5�A~ � 50�A~ � 5@N@~ � 5;@�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3~�+~ �3~ �3z@~ �3@@~ �3`-@~ �3A~ �30� A~ �3A~ � 3@~ � 3@~ � 3@~ � 32@~ � 3@�1�8 Amount~ �?:�~ �@~ �@@~ �@@~ �@0D@~ �@Xe A~ �@A~ �@8�A~ � @D�A~ � @pHA~ � @�A~ � @@~ � @~A�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�JLIndividual 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= � �.�> ��" ������������������������������