�\pPreferred Customer (]�uy 1(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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Maryland&& 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~u�~ 5=@~ 5A~ 5A~ 5�%A~ 5�A~ 5A~ 58 A~ 5WA~ 5� @~ 5@~ 5o@~ 5^@ 1" 0Dependent Exemptions Count~ A -9A~ 5@~ 5@~ 5V A~ 5� A~ 5T�A~ 5A~ 5� A~ 5A~ 5�@~ 5 @~ 5@~ 52@ 1 0Joint Returns Count~ An�8~ 5@~ 5� @~ 5@~ 5@~ 5A~ 5h� A~ 5 �A~ 5`�A~ 5@@~ 5@~ 5ȼ@~ 5J@ 1 0Single Returns Count~ AUG~ 5]@~ 5,A~ 5 A~ 5A~ 50� A~ 5@~ 5X@~ 5@~ 5@~ 5j@~ 5@~ 5z@ 1 0Head of Household Count~ At�A~ 5 @~ 5�@~ 5@~ 5@~ 5pu@~ 5�4@~ 5M@~ 5R@~ 5D@~ 5@~ 5``@~ 5R@ 10Number of Farm Returns~ A(@~ 5@~ 5@~ 50@~ 5@~ 5@~ 5@~ 5@~  5x@~  5�@~  5@~  5f@~  5`a@1#0Paid Preparer Returns Count~ AJK~ 5a@~ 5A~ 50.A~ 5@�A~ 5� A~ 5@�A~ 5p^@~  5`@~  5�+@~  5T@~  5@~  5@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5:Ԇ~ 5ȭ@~ 5hIA~ 5sA~ 5A~ 5A~ 5DeA~ 5A~  5A~  5g@~  5 L@~  5@~  5@10 Amount~ 3� ~ 3@~ 3�9A~ 3�~ 3r~ 3TnA~ 3_~ 3� �~  3�;�~  3K�~  3b� ~  3s�~  3~c�1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5,�5A~ 5e@~ 5aA~ 5p�A~ 5P�A~ 50�A~ 5A~ 5hgA~  5H�A~  5`@~  5@~  5<@~  59@10 Amount~ 56;�~ 5@~ 5n@~ 58�A~ 5aA~ 5wA~ 5<�A~ 50�A~  5l�A~  5� A~  5�,A~  5y A~  5<\ A12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5�@~ 5 @~ 5B@~ 5@~ 5i@~ 5@~ 5y@~ 5@~  5'@~  5@~  5@~  5@~  5L@10 Amount~ 3D1A~ 3@~ 3@~ 3@~ 3@@~ 3`@~ 3@k@~ 3`GA~  3`�@~  3 @~  3Y A~  3`@~  3� A12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3>�,~ 33@~ 3@~ 3@@~ 3 �@~ 3�@~ 3�@~ 3`@~  3@~  3@~  3Z@~  3@~  3@10 Amount~ 5jٸ~ 5o@~ 5�$@~ 5�@~ 5P!@~ 5fA~ 5A~ 5hA~  5A~  5 @A~  5�9 A~  5g A~  50 A1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5^�-~ 5p@~ 5¼@~ 5\@~ 5 (@~ 5h.A~ 5A~ 5{A~  5^@~  5@@~  5v@~  5#@~  5l@10 Amount~ 5@?'A~ 5@~ 5@~ 5l@~ 5[@~ 5 @~ 5A~ 5 @~  5@~  5m@~  5@~  5Q@~  5�.@162.Business or Profession Net Income (less loss):55555555 5 5 5 5 51 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 3,�A~ 3@~ 3@~ 3`l@~ 3c@~ 3@~ 3 |@~ 3@~ 3@@~ 3y@~ 3@~ 3@~ 3(@ 1!0 Amount~ !5Z~ !5~ !5�A~ !5`H A~ !5("A~ !5p A~ !5A~ !5�A~ ! 5J%~ ! 5PMA~ ! 5v(A~ ! 5H�A~ ! 5X�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~ #5,U#A~ #5@~ #5`W@~ #5@@~ #5L@~ #5B@~ #5`@~ #5L@~ # 5@~ # 5`@~ # 5@~ # 5@~ # 5@#1$0 Amount~ $5V�~ $5P7@~ $5E@~ $5�<@~ $5p&@~ $57 A~ $5l�A~ $5A~ $ 5k4~ $ 5v:(~ $ 5 :A~ $ 5J0A~ $ 5fO$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &30�A~ &3x@~ &3H@~ &3@@~ &3+@~ &3@~ &3`Z@~ &3@D@~ & 3@@~ & 3@~ & 3@~ & 3؆@~ & 3 u@&1'0 Amount~ '3Z(r~ '3@~ '3@@~ '3Y@~ '3 @~ '3�& A~ '3X�A~ '3fA~ ' 3'A~ ' 3�A~ ' 3+ A~ ' 3@~ ' 3`@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5A~ )5`@~ )5@~ )5@~ )5T@~ )5"@~ )5`M@~ )5@C@~ ) 5 8@~ ) 5.@~ ) 5q@~ ) 5@~ ) 5@)1*0 Amount~ *5�~ *5@~ *5�@~ *5&~ *5,�%A~ *5>*Z~ *5ZFo~ *5Z'P~ * 53A~ * 5�A~ * 5 (A~ * 5e@~ * 5H@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5@~ ,5P@~ ,5l@~ ,5@~ ,5T@~ ,5\@~ ,5@~ ,5 @~ , 5@~ , 5~@~ , 5(@~ , 5f@~ , 5a@,1-0 Amount~ -3d~ -3@U~ -3:~ -3~ -3T~ -3H~ -3~ -3`~ - 3~ - 3Ϋ~ - 3g~ - 3~ - 3>-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5@~ /5c@~ /5@~ /5�@~ /5@~ /5@~ /5@~ /5/@~ / 5@~ / 5X@~ / 5Pz@~ / 5@@~ / 5$@/100 Amount~ 05pO A~ 05`~@~ 05@~ 05@@~ 05@~ 05@~ 05 z@~ 05Z@~ 0 5@~ 0 5@~ 0 5@~ 0 5@Z@~ 0 5N@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25Н A~ 25L@~ 25Ѕ@~ 25,@~ 25@~ 25`h@~ 25`{@~ 25@~ 2 5�@~ 2 5@~ 2 5@~ 2 5@~ 2 5@2130 Amount~ 33t�;A~ 33x@~ 33ʪ@~ 33@~ 33�<@~ 33`A~ 33u ~ 33htA~ 3 3h[A~ 3 3@~ 3 3P@~ 3 3@@~ 3 3@1@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53@~ 53n@~ 53@~ 53ɶ@~ 53!@~ 53@@~ 53@~ 53@~ 5 3s@~ 5 3@~ 5 3@~ 5 3r@~ 5 3a@5160 Amount~ 65^A~ 65@~ 65V@~ 65@~ 65Z@~ 65G@~ 65@@~ 65@@~ 6 5u@~ 6 52@~ 6 5+@~ 6 5Ў@~ 6 5~@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85@~ 85k@~ 85@~ 85Q@~ 85@~ 85@~ 85�@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95a@~ 95i@~ 95@~ 95@~ 95@~ 95^@~ 95F@~ 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@~ ;3C@~ ;3@~ ;3@~ ; 3@~ ; 3@~ ; 3@~ ; 3t@~ ; 3$@;1<0 Amount~ <5A~ <5<@~ <5k@~ <5@~ <58@~ <5@~ <5r@~ <5@~ < 5@M@~ < 5@~ < 5@~ < 5L@~ < 5@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= 5= 5=1>4 Number of Returns~ >5O@~ >5@R@~ >5 i@~ >5@~ >5`@~ >5@~ >5@~ >5@~ > 5ܸ@~ > 5@~ > 5Ⱥ@~ > 5$@~ > 5@>1?0 Amount~ ?5LSA~ ?5s@~ ?5Px@~ ?5̒@~ ?5~@~ ?5B@~ ?5@~ ?5@@~ ? 5[@~ ? 5@~ ? 5�?@~ ? 5@G@~ ? 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�A~ A3Z@~ A3@~ A3@~ A3`@~ A3@~ A3�*@~ A3@@~ A 3@~ A 3@~ A 3@(@~ A 35@~ A 3@A1B0 Amount~ B3� 2A~ B3@~ B3� @~ B3�.@~ B3@~ B3EA~ B3�A~ B3u@~ B 3`�A~ B 3@~ B 3 A~ B 3P@~ B 3@B1C; AGI Amount~ CIF^!~ CIP�/~ CI��~ CI�g~ CI\ ~ CI�,�~ CIj:r~ CInLd~ C I&_~ C IA~ C Izi~ C IUA~ C II5C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5zxH~ E5l@~ E5@~ E5@~ E5g@~ E5A~ E5p�A~ E5`�A~ E 5h�A~ E 5`@~ E 5,@~ E 5@~ E 5@E1F0 Amount~ F5F�~ F5h�A~ F5� A~ F5&�&~ F5rH~ F5�~ F5�!"~ F5� �~ F 5 ~ F 5>\j~ F 5?�~ F 5fD-~ F 5�[F1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3S~ H3@~ H3@ A~ H3A~ H38A~ H3p� A~ H3@~ H3�6@~ H 3H@~ H 3@~ H 3@~ H 3e@~ H 3[@H1I0 Amount~ I5F~ I5@~ I5i~ I5*q~ I5FV~ I5jpS~ I5 A~ I5Ы�@~ I 5@~ I 5@~ I 5@~ I 5T@~ I 5p@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5U�~ K5@~ K5� A~ K5x�A~ K5ԋA~ K5A~ K5A~ K5x A~ K 5RA~ K 5�@~ K 5@~ K 5k@~ K 5W@K1L0 Amount~ L5~K~ L5@~ L5^A~ L5NYz~ L5~ L52{�~ L5n~ L5�+~ L 5�~ L 5V�~ L 5��~ L 5,~ L 5X�L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3Z�~ N3G@~ N3�A~ N3`�A~ N3$�A~ N3�A~ N3A~ N3� A~ N 3RA~ N 3�@~ N 3@~ N 3k@~ N 3W@N1O0 Amount~ O3�~ O3$@~ O3@~ O3HA~ O3a$A~ O3 Number of Returns~ ]H'@~ ]H~ ]H<@~ ]HR@~ ]H^@~ ]Hx@~ ]H@~ ]H@~ ] H@~ ] H@~ ] Hh@~ ] Hq@~ ] H0q@]9^0 Amount~ ^5@~ ^5~ ^5@~ ^5D@~ ^5Z@~ ^5@~ ^5`@~ ^5x@~ ^ 5l@~ ^ 5@~ ^ 5X@~ ^ 5 @~ ^ 5g@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ 5_ 5_1`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`4 Number of Returns~ `5v�-~ `5X@~ `57@~ `5@~ `5p@~ `50�A~ `5�2A~ `5@~ ` 5@~ ` 5@~ ` 5z@~ ` 5L@~ ` 5@`1a0 Amount~ a3(~ a3<@~ a3ؖ@~ a3@~ a3D@~ a3(}A~ a3TA~ a3@~ a 3B@~ a 3[@~ a 3 @~ a 3@~ a 3y@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3A~ c3x@~ c3@~ c3@~ c3s@~ c3@@~ c3`@~ c3@~ c 3�!@~ c 3.@~ c 3@~ c 3`@~ c 3@c1d0 Amount~ d5�3(~ d5@~ d5@~ d5@~ d5@~ d5`@~ d5 @~ d5@~ d 5�3@~ d 5 @~ d 50@~ d 5@@~ d 5@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5@~ f5S@~ f5@lA~ f5`�A~ f5t�A~ f5A~ f5x�A~ f50 A~ f 5RA~ f 5@ @~ f 5@~ f 5l@~ f 5[@f1g0 Amount~ g5�~ g5p@~ g5@~ g5vA~ g5�4#~ g5.4i~ g5n$�~ g5z~ g 5F�~ g 5�7j~ g 5��~ g 5v_~ g 5��g1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5�'�~ i5@~ i51A~ i5A~ i5X-A~ i5�A~ i5A~ i5X A~ i 58UA~ i 5@ @~ i 5@~ i 5l@~ i 5\@i1j0 Amount~ j5^0-~ j5@~ j5@~ j5D�A~ j5%~ j5^jn~ j5}�~ j5~��~ j 5�~ j 5� n~ j 5�+�~ j 5>zb~ j 5 >�j1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5D�~ l5@~ l5<{A~ l5A~ l5X�A~ l5H�A~ l5,�A~ l5h A~ l 5pnA~ l 5`@~ l 5`@~ l 5@~ l 5h@l1m0 Amount~ m5�4~ m56@~ m5�*�@~ m5VA~ m51~ m5FS�~ m5��~ m5> �~ m 5�~ m 5�<5A~ m 5~ m 5'A~ m 5F]Nm1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3ZA~ o3\@~ o3@~ o3@~ o3-@~ o3@R@~ o3@~ o3,@~ o 3`@~ o 3@~ o 3@~ o 3@~ o 3Ҩ@o1p0 Amount~ p3:� ~ p3D@~ p3@~ p3o@~ p3@@~ p3A~ p3�A~ p3�=A~ p 3�A~ p 3`CA~ p 3,A~ p 3�!A~ p 3h�3Ap1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5T�A~ r50@~ r5`@~ r5@@~ r5 H@~ r5z@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5PA~ s5ȏ@~ s5A~ s5pMA~ s5@~ s5u@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5@TA~ u5@~ u5@~ u5@~ u5 @~ u5p@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3A~ v3@~ v3�@~ v3h? A~ v3@~ v3@Y@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5�3�~ x5@~ x5x�A~ x50�A~ x5̼A~ x5�A~ x5A~ x5X� A~ x 5FA~ x 5 @~ x 5o@~ x 5^@~ x 5T@x1y0 Amount~ y5"~ y5`v@~ y5 �A~ y5v*.~ y5�:~ y5V'�~ y5*ù~ y5�~ y 5XIA~ y 5Nk~ y 5G�~ y 5Y~ y 5F�y1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5�q~ {5@~ {5pqA~ {5eA~ {5l4A~ {5� A~ {5x[A~ {5؛A~ { 502@~ { 5@~ { 5@~ { 5@~ { 5@{1|0 Amount~ |3v*�~ |3`f~ |3 ~ |3ȕ~ |3�~ |3nr�~ |3N�~ |3{~ | 3~ | 30V~ | 3� �~ | 3�~ | 3P�|1"}2Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} 3} 3}1~4 Number of Returns~ ~3~%%~ ~3̔@~ ~3�@~ ~3@~ ~3@~ ~3D@~ ~3@~ ~3N@~ ~ 30@~ ~ 3@~ ~ 3@@~ ~ 3@~ ~ 3@~10 Amount~ 5�~ 5О@~ 5%@~ 5@~ 5�@~ 5 UA~ 5A~ 5A~  5A~  5@VA~  5A~  5@A~  5)1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5A~ �5@~ �5ѿ@~ �5@~ �5@~ �5@L@~ �5�:@~ �5@~ � 5@~ � 5H@~ � 5@~ � 5O@~ � 5 @�1�0 Amount~ �53A~ �5v@~ �5n@~ �5� A~ �5 A~ �5`� A~ �5A~ �5@~ � 50"@~ � 5@~ � 5t@~ � 5 @~ � 5{@�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �B|F~ �Bġ@~ �B@~ �B@@~ �B�@~ �B(aA~ �BA~ �BA~ � BA~ � B`@~ � B`@~ � B@~ � B@�1�0 Amount~ �3Rŭ~ �3F@~ �3Ŀ@~ �3 S@~ �3@~ �3 �!A~ �3 B~ �3F�?~ � 3N~ � 3$~ � 3�2-A~ � 3d�A~ � 6XG+A�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3^A>~ �3"@~ �3!@~ �3@~ �3�(@~ �3A~ �3(AA~ �3�A~ � 3zA~ � 3U@~ � 3�2@~ � 3@~ � 6i@�1�0 Amount~ �5w�~ �5@~ �5@e@~ �5@~ �5`4@~ �5TWA~ �5QA~ �50:A~ � 5iA~ � 5sA~ � 5� A~ � 5I@~ � 5@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �542A~ �5@~ �5@~ �5`(@~ �5pU@~ �5H�A~ �5A~ �5�A~ � 5A~ � 5 @~ � 5 .@~ � 5@~ � 5@�1�0 Amount~ �5_G~ �5[@~ �5@K@~ �5@~ �5(A~ �5� :~ �50f8A~ �5Y~ � 5�k~ � 5�6(A~ � 5H~ � 5PA~ � 5T�,A�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3\�-A~ �3@~ �3@~ �3=@~ �3N@~ �3 .A~ �3IA~ �3hA~ � 3CA~ � 3J@~ � 3`@~ � 3@~ � 3V@�1�0 Amount~ �5R�<~ �5P@~ �5@~ �5rA~ �5A~ �5�S~ �5z*y~ �5 Tc~ � 5zeh~ � 5~[)~ � 5$�(A~ � 5І A~ � 5jA�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3A~ �3~ �3@~ �3@~ �3`@~ �3t A~ �3�=A~ �3`�A~ � 3A~ � 3 @~ � 3@~@~ � 3g@~ � 3@�1�8 Amount~ �?.~ �@~ �@@~ �@`L@~ �@A~ �@�(A~ �@�#A~ �@� A~ � @!A~ � @� A~ � @l�A~ � @iA~ � @W"�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 2000. 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= � �.�> ��" ������������������������������