�\pPreferred Customer (]�uy .(D`|`�~�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$ %Maine&& 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�$~ 5Z@~ 5pd@~ 5`@~ 50@~ 5@~ 5`@~ 5@~ 5@~ 5r@~ 5D@~ 5P@~ 5x@ 1" 0Dependent Exemptions Count~ A4A~ 5@~ 5p@~ 5`=@~ 5@~ 5U@~ 5@@~ 5s@~ 5@~ 5|@~ 5@~ 5@~ 5|@ 1 0Joint Returns Count~ AA~ 5@~ 5@~ 5#@~ 5v@~ 5 S@~ 5j@~ 5@~ 5@~ 5@~ 5@~ 5@~ 5|@ 1 0Single Returns Count~ A�/A~ 5@~ 5@~ 5I@~ 5`@~ 5�8@~ 5@~ 5@~ 5@~ 5@~ 5@~ 5a@~ 5U@ 1 0Head of Household Count~ A@~ 5`h@~ 5@~ 5@@~ 5@~ 5)@~ 5@~ 5h@~ 5u@~ 5Z@~ 5@a@~ 55@~ 5&@ 10Number of Farm Returns~ A@~ 5r@~ 5`@~ 58@~ 5@~ 5H@~ 5@~ 5Pv@~  5@i@~  5R@~  5Y@~  5*@~  5"@1#0Paid Preparer Returns Count~ A�A~ 5ު@~ 5@~ 5@~ 5n@~ 5o@~ 5L@~ 5@@~  50@~  54@~  5@~  5@~  5H@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5oA~ 54@~ 5@~ 5 @~ 5�@~ 5`@~ 5P@~ 5d@~  5&@~  5*@~  5@~  5ȋ@~  5z@10 Amount~ 3&�~ 3@~ 3MA~ 3N~ 3zp~ 3&�~ 3�~ 3}~  3T�4A~  30!~  3)A~  3A~  3+A1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5A~ 5\@~ 5@)@~ 5 @~ 5`@~ 5@~ 5P@~ 5@~  5@~  5@~  5@~  5$@~  5h@10 Amount~ 5<�&A~ 5p@~ 5@~ 5@~ 5@~ 50x@~ 5a@~ 5 @~  5`@~  5e@~  5@~  5�%@~  5`@12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5S@~ 5b@~ 5p@~ 5(@~ 5@~ 5j@~ 5@~ 5@~  5`@~  5@~  5@~  5@~  5t@10 Amount~ 3XJA~ 3 @~ 3x@~ 3m@~ 3հ@~ 3=@~ 3@~ 3'@~  3@~  3@@~  3`X@~  3@~  3@12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3�A~ 3@~ 3@@~ 3@~ 3�@~ 3@@~ 3:@~ 3@Y@~  3@~  3@~  3@~  3\@~  3@10 Amount~ 5o$~ 5@~ 5a@~ 5@x@~ 5O@~ 5�@~ 5@~ 5@~  5p@~  5@~  5@~  5@~  5@1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5 @~ 5u@~ 5\@~ 5\@~ 5g@~ 5]@~ 5@~ 5@~  5%@~  5$@~  5@~  5@@~  5v@10 Amount~ 5@~ 5@~ 5@~ 5@~ 5@~ 5@~ 5X@~ 5p@~  5U@~  5ʰ@~  5]@~  5 @~  5a@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~ 3Ў@~ 3ܣ@~ 3@~ 3@@~ 3@~ 3|@~ 3@@@~ 3@~ 3@~ 3@~ 3Ȟ@~ 3s@~ 3@c@ 1!0 Amount~ !5B~ !5@D~ !5� @~ !5P@~ !5@~ !5A~ !5A~ !5@"@~ ! 5@@~ ! 5p@~ ! 5�@~ ! 5@~ ! 5}@!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #5A~ #5\@~ #5@~ #5@~ #5@~ #5@~ #5@~ #5@~ # 5x@~ # 5@~ # 5x@~ # 5L@~ # 5@#1$0 Amount~ $5AA~ $5|@~ $5@~ $5@~ $5`@~ $50@~ $5hvA~ $5�A~ $ 5� A~ $ 5�A~ $ 5<�A~ $ 5F A~ $ 5>�6$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3@@~ &3e@~ &3@~ &3w@~ &3@~ &3@~ &3N@~ &3@~ & 3@~ & 3@~ & 3@~ & 3V@~ & 3E@&1'0 Amount~ '3XcA~ '3@~ '3v@~ '3&@~ '3@~ '3@~ '3@~ '3�@~ ' 3A@~ ' 3@~ ' 3 ]@~ ' 3}@~ ' 3h@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5@~ )5y@~ )5@~ )5@~ )5@~ )5|@~ )5@@~ )5@~ ) 5#@~ ) 5@~ ) 5p@~ ) 5`l@~ ) 5@a@)1*0 Amount~ *5�5A~ *5@~ *5@~ *5�.A~ *5�A~ *5�A~ *5P�A~ *5�A~ * 5`@~ * 5@~ * 5`@~ * 5@~ * 5@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5@~ ,50r@~ ,5 @~ ,5@~ ,5`@~ ,5(@~ ,5X@~ ,5u@~ , 5h@~ , 5R@~ , 5W@~ , 5*@~ , 5"@,1-0 Amount~ -3~ -3~ -3 ~ -3~ -3~ -3 ~ -3~ -3D~ - 3@X@~ - 3`i~ - 3~ - 3v~ - 3�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5@A@~ /5@R@~ /5J@~ /5@~ /5p@~ /5@~ /5@~ /5x@~ / 5 x@~ / 5N@~ / 5B@~ / 5 @~ / 5@/100 Amount~ 05@~ 05i@~ 05X@~ 05@~ 05@~ 05�,@~ 05~@~ 05ޢ@~ 0 5@~ 0 5p@~ 0 5b@~ 0 5>@~ 0 5$@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25 @~ 252@~ 25i@~ 25h@~ 25ܽ@~ 25v@~ 25@~ 25@~ 2 5@~ 2 5 @~ 2 5@~ 2 5h@~ 2 5@^@2130 Amount~ 33EA~ 33 b@~ 330@~ 33@~ 33@~ 33 @~ 33 ~@~ 33`@~ 3 3�$@~ 3 3@@~ 3 39@~ 3 3@~ 3 3l@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53@~ 53@T@~ 53@~ 53\@~ 53@~ 53@~ 53@~ 53@~ 5 3d@~ 5 3z@~ 5 30x@~ 5 3@U@~ 5 3>@5160 Amount~ 65@@~ 65e@~ 65@~ 65@~ 65ż@~ 65@~ 65@~ 65@~ 6 5@~ 6 5t@~ 6 5x@~ 6 5Pq@~ 6 5V@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85@~ 85X@~ 85@~ 85Ӳ@~ 85Ѷ@~ 85U@~ 85{@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95W@~ 95P@~ 95 @~ 95&@~ 95@~ 956@~ 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@~ ;3t@~ ;3 @~ ;3N@~ ;3(@~ ;3@~ ;3L@~ ;3X@~ ; 3H@~ ; 3Ȏ@~ ; 3@~ ; 3r@~ ; 3c@;1<0 Amount~ <5 r@~ <5ȃ@~ <5̦@~ <5(@~ <5@~ <5P@~ <5@~ <5t@~ < 5@~ < 5 @~ < 5!@~ < 5@~ < 5p}@<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(@~ >5R@~ >5`l@~ >5u@~ >5X@~ >50@~ >5@~ > 5P@~ > 5@~ > 5@~ > 5Z@~ > 5B@>1?0 Amount~ ?5@S@~ ?5U@~ ?5c@~ ?5(@~ ?5@~ ?5@~ ?5T@~ ?5Ӹ@~ ? 5=@~ ? 5@~ ? 5@~ ? 5̜@~ ? 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~ A3�7A~ A3@~ A3N@~ A3@@~ A3@~ A3@@~ A38@~ A3@~ A 3@~ A 3Т@~ A 3ئ@~ A 3@~ A 3r@A1B0 Amount~ B3L^A~ B3@~ B3@~ B3@~ B3@@~ B3f@~ B3`+@~ B3@~ B 3 @~ B 3@r@~ B 3A@~ B 30@~ B 3@B1C; AGI Amount~ CI&~ CI�<~ CIp#A~ CIk~ CIG�~ CI.>~ CI/~ CIHEA~ C I~ C Ia/A~ C IL� Number of Returns~ ]H<@~ ]H~ ]H&@~ ]HL@~ ]H[@~ ]Hg@~ ]H`n@~ ]Hh@~ ] Hl@~ ] H]@~ ] H b@~ ] HC@~ ] H>@]9^0 Amount~ ^5Τ@~ ^5~ ^5@~ ^5@@~ ^5Y@~ ^5pp@~ ^5x@~ ^5t@~ ^ 5v@~ ^ 5k@~ ^ 5|@~ ^ 5@r@~ ^ 5`i@^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~ `5PgA~ `52@~ `5@~ `5@~ `5�@~ `5@@~ `5@~ `5@@~ ` 5@~ ` 5@~ ` 5@@~ ` 5@~ ` 5pv@`1a0 Amount~ a3A~ a3"@~ a3o@~ a3:@~ a3�@~ a3@~ a3@~ a3x@~ a 3@~ a 3@~ a 3Τ@~ a 3@~ a 3˲@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c30@~ c3@~ c3@~ c3-@~ c3@~ c3@~ c3<@~ c3@~ c 3@~ c 3ܙ@~ c 3@~ c 3u@~ c 3 g@c1d0 Amount~ d5dA~ d5@~ d5@~ d5@~ d5 @~ d5@~ d5@ @~ d5L@~ d 5n@~ d 5c@~ d 5@~ d 5@~ d 5@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5;A~ f5 @~ f5@~ f5@~ f5�@~ f5�7@~ f5@~ f5@~ f 5@~ f 5o@~ f 5A@~ f 5L@~ f 5x@f1g0 Amount~ g5R�~ g5I@~ g5@~ g5@~ g5A~ g5LA~ g5A~ g50VA~ g 5`&A~ g 5ȽA~ g 5PA~ g 5@/A~ g 5tQAg1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5D�A~ i5@~ i5@!@~ i53@~ i5а@~ i5Ph@~ i5P@~ i5@@~ i 5@~ i 5p@~ i 5A@~ i 5L@~ i 5x@i1j0 Amount~ j5F�~ j5@~ j5o@~ j5@~ j50.A~ j5dYA~ j5d!A~ j5A~ j 5^A~ j 5 �A~ j 507A~ j 5p{A~ j 5Aj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5N� ~ l5P@~ l5@~ l5@~ l50L@~ l50*@~ l5@@~ l5@~ l 5@~ l 5@~ l 5@~ l 5@~ l 5 |@l1m0 Amount~ m5ZŚ~ m5@~ m5@~ m5A~ m5� A~ m5(�A~ m5�!A~ m5DLA~ m 5MA~ m 5@~ m 5x A~ m 50=@~ m 5p\@m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3pE@~ o3px@~ o3@~ o3U@~ o3i@~ o3@~ o3(@~ o3A@~ o 3@~ o 3@~ o 38@~ o 30@~ o 3{@o1p0 Amount~ p3.~ p3@~ p3@~ p3@~ p3@~ p3:@~ p3@ @~ p3�*@~ p 30@~ p 3@~ p 30VA~ p 3@~ p 3`Ap1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5[@~ r5`@~ r5\@~ r5@~ r5@~ r5@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5Pd@~ s5y@~ s5@~ s5`@~ s5@<@~ s5@S@~ 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~ u5v@~ u5r@~ u5[@~ u5@`@~ u5v@~ u5@e@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3�$@~ v3`o@~ v3�?@~ v3�>@~ v3&@~ v34@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5D}!A~ x5@~ x50f@~ x5@~ x5~@~ x5@n@~ x5@~ x5s@~ x 5@~ x 5E@~ x 5@~ x 54@~ x 5P@x1y0 Amount~ y5N~ y5%@~ y50@~ y5x� A~ y5yA~ y5� ~ y5xB#A~ y5�/A~ y 5GA~ y 5A~ y 5(�A~ y 5uA~ y 54�Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5d�A~ {5D@~ {5@~ {5g@~ {5@~ {5@~ {5@~ {5@~ { 5@~ { 5@~ { 5@@~ { 5 h@~ { 5@T@{1|0 Amount~ |3�~ |3 ~ |3 ~ |3@~ |3i~ |3�~ |3 (~ |3`k~ | 3@O~ | 3~ | 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~ ~3HPA~ ~3@~ ~3@@~ ~3@T@~ ~3@ @~ ~3@@~ ~3 @~ ~3@~ ~ 3e@~ ~ 3~@~ ~ 3.@~ ~ 3@~ ~ 3pt@~10 Amount~ 5Y ~ 5 @~ 5@~ 5@~ 5z@~ 5 @~ 5@~ 5@~  5Q@~  5@V@~  50@~  5M@~  5w@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5@@~ �5P@~ �5,@~ �5ݳ@~ �5=@~ �5@~ �57@~ �5@~ � 5@~ � 5e@~ � 5`@ � 5** � 5**�1�0 Amount~ �5CA~ �50@~ �5@~ �5`u@~ �5@_@~ �5e@~ �5@~ �5@~ � 5'@~ � 5@~ � 5K@ � 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(@~ �Bx@~ �BV@~ �Bg@~ �B@@~ �B 4@~ �B^@~ � B|@~ � BX@~ � B.@~ � Bd@~ � B0@�1�0 Amount~ �35~ �3֪@~ �3@~ �3ٳ@~ �3�@~ �3�@~ �3xZA~ �3zA~ � 3�@~ � 3@~ � 3@�@~ � 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�6A~ �3@~ �3С@~ �3@~ �36@~ �3�@~ �3L@~ �3@~ � 3@~ � 3@~ � 3i@~ � 3@~ � 6�@�1�0 Amount~ �5A~ �5@~ �5@~ �5c@~ �5�0@~ �5@~ �5@~ �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~ �5A~ �5@~ �5X@~ �5@~ �5A@~ �5@y@~ �5@s@~ �5@~ � 5@~ � 5}@~ � 5P@~ � 5|@~ � 58@�1�0 Amount~ �5t�4A~ �5R@~ �5@~ �5C@~ �5@~ �5 �A~ �5H_A~ �5 A~ � 5�A~ � 5@~ � 5HA~ � 5 @~ � 5@�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3DA~ �3@~ �3@~ �3@~ �3@~ �3`@~ �3@~ �3@1@~ � 3<@~ � 3̱@~ � 3@~ � 3Ј@~ � 3w@�1�0 Amount~ �5TQ/A~ �5@~ �5V@~ �5>@~ �5@~ �5�% A~ �5jA~ �5�A~ � 5p@~ � 5`"@~ � 5p@~ � 5@~ � 5O@�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3(vA~ �3~ �3<@~ �3W@~ �3.@~ �3@~ �3d@~ �3@@~ � 3j@~ � 3@~ � 3_@~ � 3@~ � 3�@�1�8 Amount~ �?ПA~ �@~ �@|@~ �@º@~ �@@~ �@@@~ �@`^@~ �@` @~ � @�@~ � @@~ � @@~ � @@@~ � @@�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= � �.�> ��" ������������������������������