�\pPreferred Customer (]�uy 6(D`|g�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% Massachusetts&& 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@@~ 5 !~ 5A~ 5\HA~ 5x)"A~ 5VA~ 5�A~ 5A~ 5A@~ 50@~ 50@~ 5@ 1" 0Dependent Exemptions Count~ Ag~ 5@~ 5@~ 5h�A~ 5`�A~ 5A~ 5 A~ 5`� A~ 5�A~ 5P<@~ 5@~ 52@~ 5M@ 1 0Joint Returns Count~ AWF~ 5l@~ 5@~ 5 P@~ 5@@~ 5�A~ 5A~ 5�A~ 5rA~ 5�@~ 5@~ 5o@~ 5j@ 1 0Single Returns Count~ AOb~ 5@~ 5A~ 5H�A~ 5yA~ 5�%A~ 5A~ 5 F@~ 5@~ 5J@~ 5`@~ 5@~ 5P@ 1 0Head of Household Count~ A� A~ 5Ј@~ 5`@~ 5�@~ 5@~ 5`Q@~ 5U@~ 58@~ 5@~ 5H@~ 5@~ 5m@~ 5 f@ 10Number of Farm Returns~ A@~ 5o@~ 5w@~ 5~@~ 5y@~ 5h@~ 5X@~ 5|@~  5pw@~  5h@~  5p@~  5T@~  5M@1#0Paid Preparer Returns Count~ A@�8A~ 5U@~ 5x+ A~ 5(� A~ 5A~ 5A~ 58�A~ 5($A~  5К@~  5@X@~  5`@~  5)@~  5@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 52ܡ~ 5H@~ 5̒A~ 5]A~ 54�A~ 5S A~ 5H�A~ 5X� A~  5 �A~  5!@~  50@~  5@~  5N@10 Amount~ 3n~ 3O@~ 3n"y~ 3?RA~ 3~ 3�~ 3ִ?~ 3.S3~  36.k~  3~  3Nx~  3H~  3^�"1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5y~ 5@~ 5 A~ 5�' A~ 5x� A~ 5�A~ 5A~ 5 A~  5�;A~  5@~  5 @~  5@~  5[@10 Amount~ 5P~ 5 @~ 5�A~ 5ĨA~ 5�A~ 5�"A~ 5�(~ 5tkA~  5A~  5A~  5$~  5@�A~  5H12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5pA~ 5@~ 5@~ 5@~ 5k@~ 5@~ 5@~ 5Q@~  5K@~  5@~  5@'@~  5@~  5D@10 Amount~ 3��?�� 4 Number of Returns~ 34�A~ 3o@~ 3@~ 3@~ 3>@~ 3@~ 3!@~ 3 @~ 3@~ 3\@~ 3@~ 3@~ 3@ 1!0 Amount~ !5� �~ !50c~ !5X�A~ !5EA~ !5t"A~ !50~ !5.�;~ !5/~ ! 50A~ ! 5l�%A~ ! 55A~ ! 5 A~ ! 5HA!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #5V�6~ #5@~ #5@@~ #5@~ #5 @~ #5` A~ #5YA~ #5Y@~ # 5�3@~ # 5`@~ # 5@@~ # 5j@~ # 5@#1$0 Amount~ $5B <~ $58�A~ $5(�A~ $5�A~ $5(�A~ $5�:A~ $5^$A~ $5Ɩ,~ $ 5 R~ $ 5zA~ $ 5l�~ $ 5�~ $ 5Q�$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3l A~ &3Ȇ@~ &3@~ &3 @~ &3@~ &3@@~ &3@@~ &3@~ & 3m@~ & 3@~ & 3k@~ & 3@~ & 3H@&1'0 Amount~ '3N~ '3@~ '3�(@~ '3A~ '3A~ '3@bA~ '3@�A~ '3 NA~ ' 3h A~ ' 3(�A~ ' 3qA~ ' 3@~ ' 3`@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5 �A~ )5@@~ )5 @~ )5�%@~ )5@~ )5@~ )5P@~ )5` @~ ) 5@@~ ) 5@~ ) 5@~ ) 5v@~ ) 5@)1*0 Amount~ *5�~ *5Q@~ *5A~ *5$'A~ *5'A~ *5{Q~ *5$6A~ *5\ ,A~ * 5 �*A~ * 5@�A~ * 54=A~ * 5�-@~ * 5`@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5O@~ ,5n@~ ,5w@~ ,5 ~@~ ,5@y@~ ,5@~ ,5@~ ,5|@~ , 5v@~ , 5 h@~ , 5o@~ , 5S@~ , 5J@,1-0 Amount~ -3U~ -3~ -3~ -3X~ -3~ -3~ -3~ -3(~ - 3\~ - 3~ - 3X~ - 3@~ - 3 -1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5 qA~ /5s@~ /5Z@~ /5@@~ /5|@~ /5@k@~ /5�@~ /5@~ / 5@~ / 5X@~ / 5@~ / 5@h@~ / 5T@/100 Amount~ 05#A~ 05@@~ 05|@~ 05W@~ 05@~ 058 A~ 05�A~ 05U@~ 0 5`(@~ 0 5@~ 0 5t@~ 0 5@~ 0 5@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25�+A~ 25S@~ 25@~ 25@~ 25@~ 25@~ 25 j@~ 25@@~ 2 5@~ 2 53@~ 2 5)@~ 2 5P@~ 2 5t@2130 Amount~ 33YAA~ 33`@~ 334@~ 33߽@~ 33�3@~ 33X�A~ 33$A~ 33ܢA~ 3 30�A~ 3 3 A~ 3 3@FA~ 3 3 x@~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53PQ@~ 53q@~ 53@~ 53@~ 53?@~ 53@~ 53@~ 53@~ 5 3u@~ 5 3@~ 5 3@~ 5 3@~ 5 3`p@5160 Amount~ 65� A~ 658@~ 65ϴ@~ 65@~ 65]@~ 65@~ 65�-@~ 65j@~ 6 5@~ 6 5@~ 6 56@~ 6 5@~ 6 5@@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85A~ 85w@~ 85V@~ 85@Q@~ 85@~ 85`@~ 85T@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95@@~ 95t@~ 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~ ;3P@~ ;30@~ ;3ij@~ ;3@~ ;3@~ ;3@~ ;3@~ ;3@~ ; 3@~ ; 3 @~ ; 3)@~ ; 3Φ@~ ; 3@;1<0 Amount~ <5DA~ <5֡@~ <5B@~ <5�%@~ <5g@~ <5`Q@~ <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@~ >5P@~ >5Pu@~ >5\@~ >5@~ >5˱@~ >5@~ >5m@~ > 5@~ > 5@~ > 5@~ > 5@~ > 5@>1?0 Amount~ ?5HA~ ?5p}@~ ?5@~ ?5@~ ?5@@~ ?5@N@~ ?5@~ ?5@~ ? 5�-@~ ? 50(@~ ? 5QA~ ? 5 o@~ ? 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~ A3@~ A3@@~ A3@~ A3� @~ A3(�A~ A3@]@~ A3J@~ A 3V@~ A 3@@~ A 3@~ A 3@~ A 3q@A1B0 Amount~ B3p~ B3@~ B3�.@~ B3@~ B3p@~ B3J A~ B3 A~ B3JA~ B 30[A~ B 3HgA~ B 30OA~ B 3f@~ B 3i@B1C; AGI Amount~ CI�C0~ CIj*�~ CI(DA~ CI~ CI~u~ CI�=�~ CINۏ~ CI7~ C IR~ C I�~ C I^P�~ C I�~ C I� C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5Q2A~ E5(@~ E5@~ E5@~ E5@~ E5P7 A~ E5oA~ E5p7 A~ E 5@�A~ E 5`@~ E 5c@~ E 5@~ E 5h@E1F0 Amount~ F5�~ F5YA~ F5 � A~ F5A~ F5nc5~ F5V~ F5�~ F5^~ F 5.~ F 5$�N�~ I5Jq~ I5s@A~ I5`}/A~ I5A~ I 5"@~ I 5Z@~ I 5@~ I 5y@~ I 5@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5vB� K5** K5**~ K5 �A~ K5A~ K5t"A~ K5DFA~ K5H�A~ K 5 �A~ K 5�<@~ K 5�@~ K 5)@~ K 5|@K1L0 Amount~ L5`% L5** L5**~ L5�~ L5n�i~ L5&~ L5F~ L5J�~ L 56$a~ L 5^M~ L 5K�~ L 5T~ L 5�L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3VE�~ N3N@~ N3� A~ N3�A~ N3A~ N3&$~ N3dFA~ N3`�A~ N 30�A~ N 3�<@~ N 3�@~ N 3)@~ N 3|@N1O0 Amount~ O3z~ O3P@~ O3@~ O3�A~ O3+A~ O3`eCA~ O3�~ O3�~ O 3f~ O 3>~ O 3W~ O 3>~ O 3ZO1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5� ~ Q5O@~ Q5a@~ Q5@~ Q50@~ Q5@~ Q5P�A~ Q5@~ Q 5@@~ Q 5B@~ Q 5@~ Q 5~ Q 5Q1R0 Amount~ R54{A~ R54@~ R5:@~ R58@~ R5@@~ R5@~ R5�@~ R5p+@~ R 5@~ R 50@~ R 5@~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T57A T5** T5**~ T5 @~ T5?@~ T5@~ T5@~ T5@~ T 5T@~ T 5u@~ T 5@~ T 5h@~ T 50~@T1U0 Amount~ U3@ @ U3** U3**~ U3@~ U3@~ U3@~ U3@~ U3&@~ U 3@~ U 3(@~ U 38@~ U 3}@~ U 3p@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5�2A W5**~ W5/@~ W5S@~ W5@@~ W5w@~ W5`@~ W5~@~ W 5@R@~ W 5"@ W 5** W 5**~ W 5W1X0 Amount~ X5x0A X5**~ X5@~ X5@r@~ X5@~ X5 '@~ X5@~ X5@@~ X 5U@~ X 5$@ X 5** X 5**~ X 5X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5 �@~ Z5@~ Z5@~ Z5@~ Z5@~ Z5R@~ Z5@~ Z5@~ Z 5B@~ Z 5q@~ Z 5@~ Z 5@~ Z 5@Z1[0 Amount~ [38@ [3*~ [3`@~ [3n@~ [3`v@~ [3@@~ [3؛@~ [3@~ [ 3@~ [ 3@~ [ 3U@~ [ 3!@~ [ 3o@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H@ ]H** ]H**~ ]Hd@~ ]Hh@~ ]H@~ ]H8@~ ]H@~ ] H@~ ] H@~ ] H@@~ ] H�@~ ] H@]9^0 Amount~ ^5@ ^5** ^5**~ ^5X@~ ^5@h@~ ^50@~ ^5@~ ^5ؕ@~ ^ 5@~ ^ 5h@~ ^ 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~ `51~ `5W@~ `56@~ `5`@~ `5v@~ `5A~ `5�A~ `5�2�@~ ` 5@~ ` 5@@~ ` 5#@~ ` 5@~ ` 5|@`1a0 Amount~ a30�'A~ a3;@~ a3@~ a3 v@~ a3G@~ a3A~ a3�?A~ a3`@~ a 3@~ a 3@~ a 3@~ a 3@~ a 3@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c38hA~ c3@~ c3@~ c3s@~ c3� @~ c3`@~ c3@~ c3@~ c 3`@~ c 3n@~ c 3@~ c 3@~ c 3@c1d0 Amount~ d5|�/A~ d5@~ d5@@~ d5@@~ d5p@~ d5P;A~ d5A~ d5h@~ d 5 �A~ d 5@~ d 5iA~ d 5@N@~ d 5 @d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5*~ f5U@~ f58d A~ f5fA~ f5sA~ f5d�!A~ f5�6A~ f5A~ f 5A~ f 5>@~ f 50@~ f 5,@~ f 5}@f1g0 Amount~ g5J~ g5 @~ g5�,@~ g5A~ g5w1~ g5VQ�~ g5�~ g5: �~ g 5�~ g 50AA~ g 5Zp^~ g 5f�~ g 5g�g1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5�~ i5@~ i5FA~ i5�A~ i5p�A~ i5!A~ i54@A~ i5A~ i 5A~ i 50?@~ i 50@~ i 5-@~ i 5~@i1j0 Amount~ j5R~ j5@~ j5P@~ j5�A~ j5H�*A~ j5��~ j5~ j5f[�~ j 5�~ j 5 ~ j 5b h~ j 5vT�~ j 5�j1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5.U�~ l5 @~ l5HA~ l5`�A~ l5`aA~ l5u"~ l5�A~ l5 A~ l 5CA~ l 5� @~ l 5p@~ l 59@~ l 5@l1m0 Amount~ m5~ m5@@~ m5aA~ m5 ~ m5T�/A~ m5I�~ m5Zq�~ m5~�~ m 5JA~ m 5̣;A~ m 5R~ m 5\~ m 5^�m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3�A~ o3@~ o3@~ o3|@~ o3`4@~ o3@~ o3@@~ o3 @~ o 3`@~ o 3@~ o 3/@~ o 3@~ o 3g@o1p0 Amount~ p3P�~ p3@~ p3@~ p3�.@~ p3�4@~ p3` A~ p3�A~ p3 0A~ p 3"A~ p 3A~ p 3ηW~ p 3$�,A~ p 3kIAp1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5A~ r5̕@~ r5@~ r5@~ r5@~ r5@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5|A~ s5 @~ s5pI@~ s5A~ s5@@~ s5Pp@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5B A~ u5@~ u5@~ u5\@~ u5@~ u5�@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3A~ v3P@~ v3@~ v3(�A~ v3`@~ v3N@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5~ x5y@~ x5hA~ x5A~ x5ĵA~ x5#~ x5�(A~ x5A~ x 5rA~ x 5-@~ x 5@~ x 5@~ x 5s@x1y0 Amount~ y5z~ y5J@~ y5,�A~ y5s1~ y5^I~ y5.~ y5F�~ y5և�~ y 5r�~ y 5~~ y 5JD~ y 5DA~ y 52Uy1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {50W@A~ {5@~ {5�A~ {5|)A~ {5A~ {5�A~ {5A~ {5A~ { 5P@~ { 5@~ { 5@~ { 5Ƥ@~ { 5@{1|0 Amount~ |3J��~ |3~ |3 ~ |3t�~ |3~ |3g�~ |3�&~ |3(A~ | 3 ~ | 3�~ | 3�~ | 3 8~ | 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~ ~36�1~ ~3`@~ ~37@~ ~3@~ ~3@@~ ~3h�A~ ~3�3�@~ ~3�@~ ~ 3Ј@~ ~ 3 @~ ~ 3 @~ ~ 3Y@~ ~ 3@~10 Amount~ 5n`~ 5@~ 5`G@~ 5@ @~ 5H@~ 5A~ 5�A~ 5<�A~  5dLA~  5LpA~  5-A~  5$~  5�&�1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5�A~ �5ʦ@~ �5@~ �5@@~ �5@~ �5@~ �5�@~ �5@~ � 5@~ � 58@~ � 5(@~ � 5Z@~ � 55@�1�0 Amount~ �5E~ �5`@~ �5Pr@~ �5�A~ �5h A~ �58�A~ �5xA~ �50@~ � 5@~ � 5@~ � 5@@~ � 5@~ � 5X@�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �B.mG~ �B@~ �B@~ �BI@~ �B W@~ �B`�A~ �B$JA~ �B( A~ � BA~ � B@~ � BpS@~ � B@~ � B]@�1�0 Amount~ �36I�~ �3d@~ �3@~ �3@~ �3�4@~ �3A~ �3>�6~ �3@~-A~ � 3*hH~ � 3�,#A~ � 3fL~ � 3L!A~ � 6 k�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3�?B~ �3֮@~ �3q@~ �3\@~ �3�!@~ �3�"A~ �3A~ �3�-A~ � 3�!A~ � 3@~ � 3J@~ � 3|@~ � 6@�1�0 Amount~ �5~4�~ �5 @~ �5@@~ �50@~ �5@~ �5A~ �5"A~ �5.>!~ � 5#~ � 50�A~ � 5�9A~ � 5�%@~ � 5xxA�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5�$I~ �5@~ �5@~ �5@~ �5p@~ �5> A~ �5XuA~ �5x: A~ � 5h�A~ � 5P@~ � 5e@~ � 5@~ � 5p@�1�0 Amount~ �5�#fA~ �5A@~ �5pd@~ �5@~ �5c A~ �5P�*A~ �5*`~ �5_~ � 5.o~ � 5|C,A~ � 5@p:A~ � 5*~ � 5ֲu�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3^<~ �3Ԭ@~ �3@~ �3@~ �3 @~ �3rA~ �3 A~ �3XoA~ � 3KA~ � 3@~ � 3�*@~ � 3@~ � 34@�1�0 Amount~ �5RY)~ �5@@~ �5@ @~ �5P A~ �5X�A~ �5j[@~ �50�:A~ �5\�6A~ � 5J%`~ � 5+~ � 50A~ � 50�A~ � 5BA�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3vB~ �3~ �3@~ �3@~ �3 6@~ �3PMA~ �3�A~ �38�A~ � 3@�A~ � 3`@~ � 3@~ � 3@~ � 3@�1�8 Amount~ �?F�~ �@~ �@@~ �@@~ �@@~ �@�2 A~ �@A~ �@A~ � @\A~ � @X� A~ � @�A~ � @pk A~ � @za�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= � �.�> ��" ������������������������������