�\pPreferred Customer (]�u� =(D`|o�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<�C ! ��������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$ %Iowa&& 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~ AZwR~ 5@~ 5A~ 5 A~ 5ЈA~ 5�9A~ 5طA~ 5� @~ 5�@~ 5@~ 55@~ 5 @~ 5@ 1" 0Dependent Exemptions Count~ A�/)A~ 5@~ 5@t@~ 5 v@~ 5P@~ 5p A~ 5c A~ 5@~ 5N@~ 5@~ 5@~ 5@~ 5@ 1 0Joint Returns Count~ Au"A~ 5@~ 5m@~ 5@~ 5@~ 5�A~ 5A~ 5�5@~ 5`@~ 5@~ 5e@~ 5t@~ 5@ 1 0Single Returns Count~ A%~ 5a@~ 50� A~ 5(�A~ 5@@~ 5w@~ 55@~ 5d@~ 5@~ 5@~ 5$@~ 5g@~ 5T@ 1 0Head of Household Count~ A@~ 5`t@~ 5@@~ 5@~ 5}@~ 5@~ 5@~ 5@~ 5@~ 5`d@~ 5c@~ 5B@~ 50@ 10Number of Farm Returns~ Ax@~ 5@~ 5@~ 5%@~ 5@~ 5@q@~ 5Z@~ 5@~  5@~  5؎@~  5@~  5e@~  5@S@1#0Paid Preparer Returns Count~ AN6~ 5@~ 5H�A~ 5 A~ 5`FA~ 5A~ 5X�A~ 5 ^@~  5@~  5@~  5r@~  5Н@~  5@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5zE~ 5@~ 5 A~ 5@9A~ 5A~ 5`� A~ 5dA~ 5� @~  5Q@~  5U@~  5@~  5@~  5@@10 Amount~ 3i' ~ 3@~ 3V2B~ 32�~ 3j�~ 3�~ 3zM~ 32A~  3(KA~  3ncH~  3Zpr~  3%~  3 1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 52~ 5@~ 5�@~ 5�@~ 5@~ 5A~ 5[A~ 5�?@~  5@~  5X@~  5@~  5@~  5@10 Amount~ 5�~ 5@@~ 5@~ 5� A~ 5L A~ 5x]A~ 5A~ 5� A~  5�9A~  5@~  5x.A~  5P@~  5P@12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5@ @~ 5@m@~ 5 @~ 5@~ 5@~ 5@~ 5'@~ 5ٺ@~  5p@~  5T@~  5@~  5@~  5@10 Amount~ 3$OA~ 3@~ 3@~ 3@~ 3*@~ 3�@~ 3@R@~ 3 @~  3@@~  3@@~  3 @~  3|@~  3`@12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3$DA~ 3@~ 3|@~ 3r@~ 3`d@~ 3 @~ 3�@~ 3@k@~  3@@~  3i@~  3@~  3@~  3@10 Amount~ 5uC~ 5A@~ 5@~ 5r@~ 5 @~ 5@~ 5A~ 5P}@~  5H�A~  5z@~  5`�A~  5@~  5@1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5gA~ 5@~ 5@~ 5|@~ 5@N@~ 5w@~ 5@~ 5@~  5@~  5@~  5*@~  5t@~  5@10 Amount~ 5( A~ 5@~ 5D@~ 5ү@~ 5@~ 5@~ 5�@~ 5@~  5@@~  5 @~  5q@~  5@~  5@162.Business or Profession Net Income (less loss):55555555 5 5 5 5 51 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 30�A~ 3@~ 3@@~ 3@g@~ 3@~ 3@~ 3@~ 3$@~ 3v@~ 3@~ 3@~ 3@~ 3 p@ 1!0 Amount~ !5�>i~ !5`~ !5`/@~ !5@~ !5�@~ !5|�A~ !5A~ !5P\A~ ! 5@v A~ ! 5�@~ ! 5H� A~ ! 5@~ ! 5m@!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&A~ #5@~ #5U@~ #5@~ #5@~ #5@~ #5@~ #5@~ # 5@~ # 5@~ # 5@~ # 5@~ # 5@#1$0 Amount~ $5�~ $5@+@~ $5@~ $5@~ $5`@~ $5�6 A~ $5A~ $5$�A~ $ 5l�A~ $ 5� A~ $ 5A~ $ 5P�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~ &3�+@~ &3 @~ &3`@~ &3@@~ &3@~ &3@~ &3@@~ &3+@~ & 3&@~ & 3h@~ & 3@~ & 3m@~ & 3U@&1'0 Amount~ '3Ƅ8~ '3@~ '3!@~ '3@~ '3`j@~ '3A~ '3`^A~ '3KA~ ' 3@�@~ ' 3 @~ ' 3@~ ' 3@~ ' 3M@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5Z A~ )5H@~ )5@~ )5@~ )5@~ )5@~ )5�@~ )5@~ ) 5@~ ) 5@~ ) 5@~ ) 5P}@~ ) 5l@)1*0 Amount~ *5� �~ *5@~ *5U@~ *5A~ *5t�A~ *5d�!A~ *5�8!A~ *5A~ * 5r A~ * 5`@~ * 5Ы@~ * 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~ ,5H@~ ,5e@~ ,5Z@~ ,5@~ ,5@~ ,5J@~ ,5�5@~ ,5^@~ , 50@~ , 5@@~ , 5@~ , 5d@~ , 5@R@,1-0 Amount~ -3�:�@~ -3Ы~ -3~ -3m~ -3@~ -3@~ -3 .@~ -3w@~ - 3 @~ - 3@~ - 3!@~ - 3@~ - 3�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5@~ /5o@~ /5d@~ /5I@~ /5@~ /5@~ /5@~ /5@~ / 5@~ / 5a@~ / 5T@ / 5** / 5**/100 Amount~ 05�A~ 05@~ 05[@~ 05@~ 05�@~ 05q@~ 05@~ 05@~ 0 5@~ 0 5z@~ 0 5 n@ 0 5** 0 5**01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25�:�@~ 25=@~ 25p@~ 25@~ 25@~ 25N@~ 25�@~ 25@~ 2 5@~ 2 5Ȥ@~ 2 5ƥ@~ 2 5z@~ 2 5g@2130 Amount~ 33|7/A~ 33f@~ 33@~ 33&@~ 33 f@~ 33H A~ 33�1A~ 33P@A~ 3 3P@~ 3 3w@~ 3 3@~ 3 3۾@~ 3 3l@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53�@~ 53@\@~ 53@~ 53@~ 53@~ 531@~ 53@~ 53@~ 5 3X@~ 5 3@~ 5 3p@~ 5 3@Y@~ 5 3F@5160 Amount~ 65@~ 65i@~ 654@~ 65~@~ 65@~ 65@~ 65@~ 65@~ 6 5@~ 6 5X@~ 6 5@~ 6 5u@~ 6 5@a@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 850@~ 85p@~ 85@~ 85@~ 85@~ 85b@~ 85"@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 955@~ 95f@~ 95@~ 95@~ 95@~ 95@~ 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(@~ ;3W@~ ;3@~ ;3@~ ;3@~ ;3d@~ ;3@~ ; 3@~ ; 3h@~ ; 3N@~ ; 3@~ ; 3q@;1<0 Amount~ <5@~ <5ԡ@~ <5@~ <5@~ <5L@~ <5@~ <5_@~ <5@~ < 5i@~ < 5i@~ < 5@~ < 58@~ < 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@~ >5@@~ >5Z@~ >5w@~ >5`@~ >5P@~ >5@~ >5j@~ > 5@~ > 5@~ > 5@~ > 5 n@~ > 5Q@>1?0 Amount~ ?5�@~ ?5Y@~ ?5e@~ ?5@~ ?5М@~ ?58@~ ?5@~ ?5u@~ ? 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��[��\��]��:^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A3A~ A3@~ A3@~ A3 }@~ A3`@~ A3P^@~ A3@~ A3@ @~ A 3 @~ A 3@~ A 3$@~ A 3@~ A 30@A1B0 Amount~ B3�"A~ B3ٵ@~ B3@9@~ B3 W@~ B3@~ B3�,@~ B36@~ B3`b@~ B 3Q@~ B 3V@~ B 3@~ B 3O@~ B 3j@B1C; AGI Amount~ CIb ~ CIp�~ CIT~ CI2f�~ CIx/~ CIf5}~ CI�:�~ CI�~ C I�G~ C I�@A~ C I��~ C I:gY~ C I8{@AC<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5A~ E5L@~ E5i@~ E5@@~ E5�$@~ E5 {@~ E5I@~ E5l@~ E 5@@~ E 5@~ E 5 @~ E 5l@~ E 5@E1F0 Amount~ F5�~ F5 @~ F5p�A~ F5�)A~ F5A~ F5T9~ F5(�6A~ F5ި>~ F 5�2~ F 5A~ F 5x�A~ F 5`�A~ F 5AF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3Խ,A~ H3F@~ H3 uA~ H3` A~ H3�A~ H3A~ H3&@~ H3@~ H 3@~ H 3X@~ H 3X@~ H 3T@~ H 3A@H1I0 Amount~ I5 A~ I5�@~ I5JD~ I5N2A~ I5�;~ I5NG~ I5$~ I5pN@~ I 5@~ I 5w@~ I 5~@~ I 5@@~ I 5o@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5D K5** K5**~ K5h�A~ K5A~ K5�$A~ K5A~ K5@~ K 5@ @~ K 5@~ K 51@~ K 5@~ K 5@K1L0 Amount~ L5zU� L5** L5**~ L5'L~ L5&ˢ~ L52�~ L5*H~ L5R�<~ L 5vo�~ L 5ng~ L 5V~ L 5�.O~ L 5.tL1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3�81A~ N3(@~ N3 @~ N3A~ N3�A~ N3l$A~ N3x�A~ N30@~ N 3 @~ N 3@~ N 31@~ N 3@~ N 3@N1O0 Amount~ O3.�~ O3L@~ O3@@~ O3(�A~ O3�3A~ O3g>~ O3zV~ O3.<~ O 3&/6~ O 3A~ O 3fh5~ O 3 *A~ O 3$O1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5p�A~ Q53@~ Q5Q@~ Q5@@~ Q5@~ Q5@~ Q5@~ Q5`e@~ Q 5@ Q 5** Q 5**~ Q 5~ Q 5Q1R0 Amount~ R5j A~ R5 @~ R5&@~ R5@~ R5@~ R5�@~ R5�8@~ R5@~ R 5-@ R 5** R 5**~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5�@~ T5~ T5I@~ T5q@~ T5@~ T5@~ T5@@~ T5c@~ T 5N@~ T 5@~ T 5@~ T 5X@~ T 53@T1U0 Amount~ U3@~ U3~ U3@~ U3@~ U3@~ U3@~ U3@~ U3 @~ U 3ė@~ U 3pt@~ U 3p@~ U 3D@~ U 3"@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5`@ W5**~ W5b@~ W5@~ W5E@~ W5@~ W5@~ W5@~ W 5"@ W 5** W 5**~ W 5~ W 5W1X0 Amount~ X58@ X5**~ X5x@~ X5@~ X5@~ X5H@~ X5k@~ X5{@~ X 5@ X 5** X 5**~ X 5~ X 5X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5`b@~ Z5~ Z5h@~ Z52@~ Z5j@~ Z5@~ Z5@~ Z5ŵ@~ Z 5@~ Z 5@~ Z 5@~ Z 5@~ Z 5@~@Z1[0 Amount~ [31@~ [3~ [3E@~ [3@T@~ [3_@~ [30v@~ [3@~ [3@}@~ [ 3@~ [ 3p~@~ [ 3@~ [ 3@~ [ 3@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H@~ ]H~ ]H:@~ ]H a@~ ]H i@~ ]H{@~ ]HX@~ ]HP@~ ] H@~ ] Hr@~ ] Hw@~ ] H[@~ ] H@R@]9^0 Amount~ ^5r@~ ^5~ ^5@~ ^5@Q@~ ^5@f@~ ^5x@~ ^5@~ ^5@~ ^ 58@~ ^ 5@~ ^ 5l@~ ^ 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~ `5�;A~ `5D@~ `5=@~ `5@~ `5S@~ `5`@~ `5@~ `5@~ ` 5@~ ` 5@~ ` 50@~ ` 5@~ ` 5@@`1a0 Amount~ a3A~ a3&@~ a3x@~ a3@~ a3u@~ a3@@~ a3p@~ a3` @~ a 3@~ a 3D@~ a 3@~ a 3Π@~ a 3@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3A~ c3N@~ c3+@~ c3�=@~ c3@~ c3`R@~ c3 M@~ c3W@~ c 3Q@~ c 38@~ c 3@~ c 3x@~ c 3y@c1d0 Amount~ d5xA~ d5>@~ d5v@~ d5d@~ d5 @~ d5@~ d5@~ d5l@~ d 5 U@~ d 5@U@~ d 5�@~ d 5@~ d 5֡@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f50A~ f5;@~ f5@~ f5vA~ f5'A~ f5A~ f5X�A~ f50@~ f 5� @~ f 5@~ f 52@~ f 5@~ f 5@f1g0 Amount~ g5z~ g5@~ g5@~ g5(]A~ g5X�A~ g5>�7~ g5N~ g5,A~ g 5*A~ g 5A~ g 5~�5~ g 5HRA~ g 5Ƚ"Ag1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5�,1A~ i5(@~ i5�@~ i5�A~ i5A~ i50�A~ i5ȪA~ i5�@~ i 5 @~ i 5@~ i 53@~ i 5 @~ i 5@i1j0 Amount~ j5J~ j5@~ j5Q@~ j5�!A~ j5 A~ j5<~ j5VKT~ j5x9.A~ j 58~ j 5�A~ j 5ބ7~ j 5�A~ j 5"Aj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5|�1A~ l5@~ l5�+ A~ l5fA~ l5�A~ l5� A~ l5 �A~ l5P}@~ l 5`@~ l 5@~ l 5y@~ l 5@~ l 5@l1m0 Amount~ m5xa~ m5R@~ m5P8@~ m5�A~ m5�#A~ m5@~ m5P~ m5�1~ m 5�#A~ m 5�)A~ m 5d�A~ m 5xkA~ m 5BAm1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o39A~ o3؋@~ o3@~ o3h@~ o3V@~ o3@~ o3�@~ o3�"@~ o 3m@~ o 3C@~ o 3ۻ@~ o 3@~ o 3@o1p0 Amount~ p3(�;A~ p3@~ p3[@~ p3@@~ p3@@~ p3p�@~ p3tA~ p3zA~ p 3� A~ p 3P^A~ p 3A~ p 3�A~ p 3{Ap1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5@�A~ r5@~ r5`@~ r5@~ r5@~ r5(@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5 A~ s5\@~ s5w@~ s5@~ s5@~ s5`f@~ 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~ u5@~ u5`@~ u5�@~ u5@~ u5/@~ u5x@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v38�A~ v3@~ v3@~ v3pA@~ v3@@~ v3F@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5�1M~ x5l@~ x5h A~ x5� A~ x5A~ x5�A~ x5vA~ x5@~ x 5@~ x 5@~ x 5@~ x 5@~ x 5@x1y0 Amount~ y5*~ y5^@~ y5htA~ y5A~ y5F�!~ y5*0I~ y5\~ y5.A~ y 5*A~ y 5l2A~ y 5)A~ y 5A~ y 5T�"Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {56#9~ {5<@~ {5 A~ {5ȆA~ {5X�A~ {5A~ {5\A~ {5@@~ { 5@~ { 5{@~ { 5(@~ { 5{@~ { 5e@{1|0 Amount~ |3�~ |3j~ |3~ |3HG ~ |3�~ |3T�~ |3~ |3c~ | 3 ~ | 32~ | 3@�~ | 3 ~ | 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~ ~3A~ ~3T@~ ~3@@~ ~3~@~ ~3`@~ ~3@~ ~3@~ ~3^@~ ~ 3@@~ ~ 3@~ ~ 3z@~ ~ 3Ȓ@~ ~ 3{@~10 Amount~ 5h�+A~ 5ȡ@~ 5@~ 5@~ 5@@~ 5U@~ 5A~ 5�@~  5@<A~  5 @~  5T@~  5@~  5@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5@~ �5(@~ �5i@~ �5@G@~ �5K@~ �5@~ �5@~ �5ү@~ � 58@~ � 5@q@~ � 5e@ � 5** � 5**�1�0 Amount~ �5x+~ �5@~ �5@@~ �5�,A~ �50-@~ �5@�A~ �5G@~ �5@~ � 5�.@~ � 5r@~ � 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~ �B�A~ �B8@~ �B@~ �B@~ �Bi@~ �B @~ �B(@~ �B^@~ � B�@~ � B@~ � B @~ � Bb@~ � Bȋ@�1�0 Amount~ �3�.8A~ �3@~ �3@~ �3T@~ �3g@~ �3PA~ �3ħA~ �34A~ � 3A~ � 3 @~ � 3x A~ � 3^@~ � 6:@�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3|�A~ �3x@~ �3&@~ �3@~ �3@@~ �30@~ �3x@~ �3A@~ � 3@~ � 3S@~ � 3@~ � 3@~ � 6@�1�0 Amount~ �5d#A~ �5@~ �5u@~ �5@@~ �5@p@~ �5 @~ �5�A~ �5@@~ � 5@@~ � 5%@~ � 5@~ � 5&@~ � 5@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5(�A~ �5@~ �5=@~ �5'@~ �5@~ �5Pv@~ �5 W@~ �5n@~ � 5`@~ � 5@~ � 5"@~ � 5n@~ � 5@�1�0 Amount~ �56�~ �5h@~ �5@~ �5 @~ �5q@~ �5� A~ �5� A~ �5PA~ � 5T�A~ � 5�A~ � 5 mA~ � 5p@~ � 5@�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3A~ �3@~ �3ʤ@~ �3@~ �3@~ �3�=@~ �3P@~ �3@~ � 3;@~ � 3@~ � 3@~ � 3@~ � 3@�1�0 Amount~ �5 |~ �5@~ �5@~ �5@~ �5f@~ �5p9A~ �5� $~ �5,�A~ � 5P A~ � 5`@~ � 5�&�@~ � 5V@~ � 5@�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3D�A~ �3~ �3ٲ@~ �3@~ �3@@~ �3w@~ �3@~ �3 @~ � 3 8@~ � 3@~ � 3q@~ � 3@~ � 3@�1�8 Amount~ �?O=~ �@~ �@H@~ �@@~ �@ @~ �@ @~ �@�A~ �@ �A~ � @ �A~ � @�9@~ � @0,@~ � @@@~ � @@�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= � �.�> ��" ������������������������������