�\pJames N. Willis  8�PD $E=[P)bB�  dMbP?_"*+�%�����H1'�� MS Sans Serifns Serif.y1'�� MS Sans Serifns Serif.y1'�� MS Sans Serifns Serif.y1'�� MS Sans Serifns Serif.y1'�� MS Sans Serifns Serif.y1 x�Arial1'x� MS Sans Serifns Serif.y1 ��Arial1 x�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 ;\(0\);; " "@*.@*. " "@*. " " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##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  �C #�C  �C "8��C  �C  (��C  ,��C 8��C <C !8C !�C �C &8C 8��C &8�C &8C 8�C 8��C "8�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 &8�C 8�C / �������������������U} �#} � } � } } I} I} $  �  ,l@ ,8@ ,N@ ,N@  ,c� ,��  ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@4,,Individual Income Tax Returns, Tax Year 2000J3BTable 2.2 -- Returns with Itemized Deductions: Sources of Income, J0BAdjustments, 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~ 5�$  7A~ 5v 7`MA~ 9. A~ 5f2�       )Salaries and wages~ 5_� 7BA~ 5vs� 7A~ 9L�,A~ 5R        )Taxable interest~ 5q�~ 7B^�~ 5�t~ 7�>�~ 9 %A~ 5�&�       )Tax-exempt interest~ 5�~ 7ҹ� ~ 5Tx~ 7w~ 9� @~ 52A       ) Dividends~ 5"~ 7�~ 5I ~ 7 ~ 9{A~ 5~       )State income tax refunds~ 5�~ 7M'~ 5�2~ 7v�~ 9|�A~ 5�A    )Alimony received~ 5: A~ 7�~ 5@~ 7@9*4,9285*186,658    Business or profession:575795    ( Net income~ 5Fv|~ 7�(~ 5+~ 72�!~ 9g@~ 5NY�    (Net loss~ 5 ~ 7f~ 5jr~ 7Nb�~ 9@~ 5�'A     Sales of capital assets:575795    (Net gain in AGI~ 5ơ�~ 7�~ 52�~ 7a~ 9 �A~ 5&    (Net loss in AGI~ 5~ 7J� ~ 5f~ 7o~ 9 @~ 5`J@    3)+Sales of property other than capital assets~ 5�A~ 7 �~ 5D�)A~ 7P~ 9@~ 5_    !)Taxable IRA distributions~ 5�~ 7�~ 5z~ 7� � ~ 9@@~ 5N�2    &)Taxable pensions and annuities~ 5"~ 7��&~ 5�g~ 7�%j~ 9p�A~ 5s�    Rent and royalty:575795    ( Net income~ 5QHA~ 7{ ~ 5AA~ 7�~ 9 @~ 5&/    (Net loss~ 5H�~ 7��~ 5~ 7֡m~ 9@~ 5JA    $)Farm rental income less loss~ 5HDA~ 7� Z~ 5�A~ 7?~ 98@~ 5@    :-2Partnership and S Corporation net income less loss~ 5�~ 7 �3~ 5F~ 7"+~ 9@@~ 5 �'    -)%Estate and trust net income less loss~ 5A~ 7VX~ 5 A~ 7^I~ 9H@~ 5QA    !)Farm net income less loss~ 5�:+~ 7>7~ 5W"A~ 7�~ 9D@~ 5S��     ,l@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,�@2 ,�@3 ,�@4 ,�@5 ,�@6 ,�@7 ,�@8 ,�@9 ,�@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@! )Unemployment compensation~ 5n|~ 7 ~ 5�&Y~ 7~�~ 91@~ 5@@      (!) Taxable social security benefits~ !50~ !7Fd� ~ !5ʗ�~ !7[~ !9@~ !5�(A!!! ! ! ! ")Other income less loss~ "5�3�~ "7�~ "5x CA~ "7�~ "9�@~ "5�A""" " " " ##)Total statutory adjustments~ #5�~ #7f!� ~ #5n�~ #7&~ #9�A~ #5.�.### # # # $( IRA payments~ $5(=A~ $7~ $5 +W~ $7�~ $9J@~ $5@@$$$ $ $ $ '%(Student loan interest deduction~ %55A~ %7�(A~ %5�+A~ %7d�A %9- %5-%%% % % %  &(Payments to a Keogh plan~ &5A~ &7"~ &54~ &7ܷaA~ &9~@~ &5vA&&& & & & )'(!Deduction for self-employment tax~ '5�~ '7�~ '5�9H~ '7&3C~ '9�@~ '5h� A''' ' ' ' "((Moving expenses adjustment~ (5<�A~ (7*|M~ (5x�A~ (7 7)A(9*1,683(5*4,205((( ( ( ( ))(!Medical savings account deduction~ )5 j@~ )7�.@~ )5@~ )75@ )9*3 )5*5))) ) ) ) !*)Total itemized deductions~ *5�$ *7�A~ *5v*7A~ *9. A~ *5��*** * * * &+(Itemized deductions limitation~ +5Fp~ +7N_ ~ +5"k3~ +7�3�~ +9 A~ +5xN-A+++ + + + -,(%Medical and dental expenses deduction~ ,5tXA~ ,7[ ~ ,5�~ ,7W~ ,9x9A~ ,5Ϊ&,,, , , , -(Taxes paid deduction~ -5 ~ -7CF~ -5Vw~ -7vu5~ -9�>~ -56L--- - - - .(Interest paid deduction~ .5bp~ .7�,L~ .5~l�~ .7J--:~ .90z'A~ .5>uw... . . . /(Contributions deduction~ /5fU�~ /7~!~ /5��~ /7�s~ /9D)A~ /5GA/// / / / (0( Casualty or theft loss deduction~ 05@*@~ 07`�/A~ 05� @~ 07 ;&A 09*92805*3,198000 0 0 0 &1(Total miscellaneous deductions~ 15��~ 17b~ 15��~ 17�~ 19�"A~ 15ZG`111 1 1 1 2)Taxable income~ 25� 27�A~ 25E27YИA~ 29>F>~ 25��222 2 2 2 3)Alternative minimum tax~ 35�42A~ 37Ι#~ 35T�)A~ 37zqw~ 39@@~ 35' A333 3 3 3 4)Total tax credits~ 45"~ 47�~ 456N~ 47B� ~ 49m A~ 45pA444 4 4 4 5(Child care credit~ 55`�~ 57^_~ 55� GA~ 57ޙP~ 59@~ 55@555 5 5 5 *6("Credit for the elderly or disabled~ 65@~ 67@65*5,80967*1,213 69- 65-666 6 6 6 7(Child tax credit~ 75d�~ 77Sq~ 75^su~ 77&~ 79XOA~ 75x@777 7 7 7 8(Education credit~ 85u�~ 87�4�~ 85e�~ 87vt 89- 85-888 8 8 8 9(Foreign tax credit~ 95ry�~ 97B�~ 95:p~ 97�~ 99@~ 95uA999 9 9 9 2:2*Earned income credit used to offset income:5:7:5:7:9:5::: : : : ;1tax before credits~ ;5T[A~ ;7@~ ;5W@~ ;7v@ ;9- ;5-;;; ; ; ; <(Minimum tax credit~ <5�?A~ <7I~ <5;A~ <7^.A~ <9 @~ <5@<<< < < < =(General business credit~ =5X� A~ =7&)~ =5�A~ =70�A~ =9p@~ =5@=== = = = *>("Empowerment zone employment credit~ >57@~ >7$@~ >5@~ >7T@ >9*52 >5*289>>> > > >  ?)Income tax after credits~ ?5:m ?7(_A~ ?5j$?7+A~ ?9&v=~ ?5N�??? ? ? ? @ ,l@A ,�@B ,�@C ,�@D ,�@E ,�@F ,�@G ,��H ,��/I ,��/J ,�@K ,L@ L ,c@M ,p@N ,~@O ,u@P,a@Q,^@R,�@S,r@T,p@U,s@V,i@W,x@X,n@Y,_@Z,q@[,p@\,`@],o@^,o@_,�@@)Total income tax~ @5m @7QA~ @5m$@7ԺA~ @9v=~ @5Jp�@@@ @ @ @ A)Total tax liability~ A5^ A7EbA~ A5BAA7�)\A~ A9�/A~ A5*AAA A A A B)Total tax payments~ B5� B7�*A~ B5cB7^A~ B96�=~ B5�9�BBB B B B C(Income tax withheld~ C5^< C7HA~ C5ڝ~ C7zd~ C9-A~ C5v�CCC C C C D(Estimated tax payments~ D5_�~ D7R,~ D5=(~ D7~l�"~ D9@~ D5�9DDD D D D E)Overpayment refunded~ E5n�~ E7~ E5^m&~ E7Rc ~ E9G#A~ E5�!PEEE E E E !F+Tax due at time of filing~ F6T�~ F8h~ F6�&~ F86�~ F: �A~ F6>�FFF F F F &G4 Footnotes at end of table.G.G.G.G.G.G.GGG G G G 4H,,Individual Income Tax Returns, Tax Year 2000H.H.H.H.H.H.HHH H H H WI,OTable 2.2 -- Returns with Itemized Deductions: Sources of Income, Adjustments, IIIIIIIII I I I HJ0@Deductions, Credits, and Tax Items, by Marital Status--Continued_K*W(All figures are estimates based on samples--money amounts are in thousands of dollars)LL#Returns of headsL$L# Returns ofL$LA Returns ofL! M'ItemM% of householdsM&M%surviving spousesM&MBsingle personsM"N Number ofNAmountN Number ofNAmountN Number ofNAmountOOreturnsOOreturnsOOreturnsOP~ P~ P ~ P"~ P$~ P&~ P(�*Q)"Adjusted gross income less deficit~ Q;z~ Q5^�&)~ Q=`@~ Q;}~ Q;W�Q?%9AR)Salaries and wages~ R;pIFA~ R5q� ~ R=@@~ R;A~ R;62~ R?yuhS)Taxable interest~ S;s~ S5 BA~ S=]@~ S;@~ S;J�~ S?P�T)Tax-exempt interest~ T;@~ T5"~ T=@~ T;t@~ T;~:~ T?�3:U) Dividends~ U;'A~ U5��~ U=@@~ U;Q@~ U;>x(~ U?"b� V)State income tax refunds~ V;W~ V5/A~ V=@~ V;@~ V;6,�~ V?FAW)Alimony received~ W;@~ W5Io W=- W;-~ W;�@~ W?�8�XBusiness or profession:X;X5X=X;X;X?Y( Net income~ Y;rA~ Y5NӍ Y=*356Y;*77,740~ Y;�8~ Y?csZ(Net loss~ Z;L@~ Z5p�+AZ=*1,368Z;*5,294~ Z;� A~ Z?� [Sales of capital assets:[;[5[=[;[;[?\(Net gain in AGI~ \;hOA~ \5R_~ \=B@~ \;$vA~ \;m�~ \?f+l](Net loss in AGI~ ];` A~ ]5�A~ ]=@~ ];@~ ];�@~ ]?Nh�3^)+Sales of property other than capital assets~ ^;@@~ ^5 ~ ^= @~ ^;@n~ ^;JA~ ^?P?@!_)Taxable IRA distributions~ _;O@~ _5j_=*1,965_;*14,860~ _;�2>~ _?&7`,l@a,~@b,Y@c,j@d,h@e,z@f,�@g,�@h,@i,@j,@k,v@l,{@m,t@n,�@o,}@p,�@q,x@r,�@s,y@t,~@u,�@v,t@w,w@x,w@y,~@z,~@{,r@|,@},q@~,y@,�@&`)Taxable pensions and annuities~ `;�A~ `5D~ `=A@~ `;@~ `;~ `?" aRent and royalty:a;a5a=a;a;a?b( Net income~ b;R@~ b5M~ b=@~ b;@~ b;n�*~ b?*�c(Net loss~ c;�6A~ c52A~ c=@~ c;I@~ c;&~ c?$d)Farm rental income less loss~ d;@~ d5@@ d=- d;-~ d;@~ d?(�A:e-2Partnership and S Corporation net income less loss~ e;�@~ e5�~ e=ӳ@~ e;@~ e;1~ e?�'-f)%Estate and trust net income less loss~ f;@~ f5l�A~ f=[@~ f; @~ f;A~ f?r �!g)Farm net income less loss~ g;#@~ g5@� g=*401g;*-6,628~ g;Ё@~ g?!�!h)Unemployment compensation~ h;�@~ h5A h=*948h;*3,832~ h;h�A~ h?�S(i) Taxable social security benefits~ i; �@~ i5W)A~ i=@~ i;@~ i;8A~ i?�j)Other income less loss~ j;�A~ j5&.2~ j= @~ j;@~ j;%~ j?v!�#k)Total statutory adjustments~ k;"~ k5�{~ k=C@~ k;@~ k;�7?A~ k?>6�l( IRA payments~ l;p@~ l5�@l=*1,877l;*3,753~ l;@�A~ l?"A'm(Student loan interest deduction~ m;H|A~ m5@ m=*925 m;*542~ m;8A~ m?} A n(Payments to a Keogh plan~ n;@X@~ n5�A n=*42n;*1,036~ n;A~ n?~BX)o(!Deduction for self-employment tax~ o;lvA~ o5�"A~ o=x@~ o;p@~ o;�/A~ o?7A"p(Moving expenses adjustment~ p;B@~ p5 @ p=- p;-~ p;`@~ p?A)q(!Medical savings account deduction q;*548 q5*905 q=- q;-~ q;@~ q?@!r)Total itemized deductions~ r;z~ r5V� ~ r=`@~ r;A~ r;W�~ r?�v&&s(Itemized deductions limitation~ s;P@~ s5g$~ s=@~ s;@~ s;>�(~ s?�QA-t(%Medical and dental expenses deduction~ t;A~ t5kt=*2,503t;*8,215~ t;ޥ�~ t?f qu(Taxes paid deduction~ u;�~ u5hA~ u=`@~ u;h�A~ u;ځ~ u?_X v(Interest paid deduction~ v;:~ v5Z�~ v=@~ v;�A~ v;�~ v?*24 w(Contributions deduction~ w;g�~ w5&\~ w=[@~ w;.@~ w;� ~ w?wA(x( Casualty or theft loss deduction~ x;@@~ x5`@ x=- x;-~ x;@~ x?0A&y(Total miscellaneous deductions~ y;@~ y5(;SA~ y= @~ y;@@~ y;�~ y?Rz)Taxable income~ z;�-�~ z5�~ z=@'@~ z;_W~ z;�oz?� A{)Alternative minimum tax~ {;p@~ {5A{=*1,217{;*3,102~ {;A~ {? |)Total tax credits~ |;�#s~ |5Q8A~ |=z@~ |;@~ |;vQ~ |?S}(Child care credit~ };VA~ }5h= A}=*3,024};*1,139~ };@~ }?z@*~("Credit for the elderly or disabled ~;- ~5- ~=- ~;-~;*11,162~?*2,311(Child tax credit~ ;�(`~ 5;~ =@~ ;0@~ ;09A~ ?� @ ,�@� ,x@� ,r@� ,r@� ,p@� ,v@� ,y@� ,~@� ,x@� ,p@� ,s@� ,r@� ,s@� ,v�� ,��� ,��C� ,r�C� ,C�C� ,s�C� ,�� �P(Education credit~ ;0WA~ 57A=*3,723;*3,413~ ;*A~ ?АA�(Foreign tax credit~ �;@S@~ �5@~ �=P{@~ �;m@~ �;D&A~ �?(�$A2�2*Earned income credit used to offset income�;�5�=�;�;�?�1tax before credits~ �;zA~ �5@ �=- �;-~ �;@B@~ �?Y@�(Minimum tax credit~ �;,@~ �5;@ �=*166 �;*306~ �;@~ �?ȰA�(General business credit~ �;@~ �5@ �=*8 �;*598~ �; N@~ �?PC@*�("Empowerment zone employment credit �;- �5- �=- �;-~ �;v@~ �?:@ �)Income tax after credits~ �;ʼ�~ �5~ �=X@~ �; �A~ �;"3k~ �?R�5�)Total income tax~ �;ʼ�~ �5~ �=X@~ �; �A~ �;J3k~ �?Z�6�)Total tax liability~ �;�~ �5ZM~ �=X@~ �;�'A~ �;^u~ �?¿"�)Total tax payments~ �;^׺~ �52,~ �=@;@~ �;hA~ �;�3x~ �?V�! �(Income tax withheld~ �;f�~ �5^h~ �=@~ �;� A~ �;1~ �?���(Estimated tax payments~ �;�5A~ �5IA~ �=@~ �;0�@~ �;ƨ~ �?^��)Overpayment refunded~ �;Ϋ�~ �5Z~ �=g@~ �;p5@~ �;j�~ �?6$��� � � � !�+Tax due at time of filing~ �<FA~ �6N)�~ �>@~ �<Z@~ �<��~ �@:��� � � � n�Cf* Estimate should be used with caution due to the small number of sample returns on which it is based.?�C7NOTE: Detail may not add to totals because of rounding.o�CgSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 2000, Publication 1304 (Rev. 04-2003).������� �  � = ��X/�> ����?�?�?�?mHK�d�wVVl�b\M���*0\M��\M���*0�*0��)\M�L�d��(0�lZ��(0L�d���(`[[[[[\qq     ��" ������������������������������