�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Michigan&& 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@~ 5f�9~ 5y.~ 5|l"A~ 5:)A~ 5$A~ 5p<A~ 5x�A~ 5�@~ 5@~ 5@~ 5@ 1" 0Dependent Exemptions Count~ A&,�~ 5@~ 5]A~ 5A~ 5IA~ 5�,"~ 5D�"A~ 5,8A~ 5�;A~ 50t@~ 5P7@~ 5@~ 5-@ 1 0Joint Returns Count~ Ah@~ 5@~ 54@~  5&@~  5@~  5ȍ@~  5@j@~  5[@1#0Paid Preparer Returns Count~ AF�~ 5@~ 5�A~ 5�A~ 5�A~ 5PA~ 5pA~ 5 A~  58�A~  5@~  5~@~  5@~  5@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5�~ 5@~ 5&�.~ 5l�"A~ 5�- ~ 5&A~ 5D #A~ 5A~  5@� A~  5@~  5@~  5@~  5@10 Amount~ 3ʑS&~ 3�A~ 3� �~ 3n �~ 3�~ 3/~ 3~ 3.|!~  3��~  3f�~  3�~  3�~  3�1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5@CA~ 5@~ 5A~ 5gA~ 5oA~ 5A~ 5�-A~ 5$ A~  5@E A~  5�7@~  5@~  5{@~  5@10 Amount~ 5y�~ 5X�A~ 5� A~ 5"~ 5вA~ 5 �(A~ 56~ 5"A~  5�(~  5<-A~  5�(~  5�A~  5 |(A12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5 TA~ 5@@~ 5@~ 5@~ 5@~ 5@@~ 5@~ 5@~  5@@~  5w@~  5@~  5@~  5ܨ@10 Amount~ 3�V~ 3@~ 3w@~ 3@z@~ 3�@~ 3`A~ 3D@~ 3@~  3 �A~  3`@~  3A~  3A~  3h�A12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3�M~ 3@~ 3A~ 3[�@~ 3@~ 3�A~ 3 A~ 3�A~  3�:A~  3@~  3 @~  3%@~  3γ@10 Amount~ 5VY~ 5@%@~ 5P@~ 5h�A~ 5 �A~ 5ȰA~ 5! ~ 5A~  5�"A~  5�A~  5'A~  5A~  5D�%A1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5F09~ 5^@~ 5@~ 5I@~ 5@~ 5�A~ 5pWA~ 5hmA~  5H�A~  5 @~  5@@~  5@~  5v@10 Amount~ 5<�A~ 5S@~ 5h@~ 5@~ 5@@~ 5�@~ 50@~ 5@~  5-@~  5@~  5`@~  5@~  5@M@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!~ 3)@~ 3[@~ 3Z@~ 3B@~ 3@@~ 3^@~ 3F@~ 3k@~ 3@~ 3@~ 3@~ 3P@ 1!0 Amount~ !5ET~ !58� ~ !5د A~ !5@A~ !57A~ !5 �%A~ !58�)A~ !5x�"A~ ! 5֚1~ ! 5A~ ! 5V[7~ ! 5G A~ ! 5~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~ #5A~ #5c@~ #5G@~ #5@^@~ #5@~ #5A~ #5lA~ #58A~ # 5A~ # 5i@~ # 5`@~ # 5@~ # 5@#1$0 Amount~ $5)~ $5@A~ $5ZA~ $5�A~ $5& A~ $5A~ $5fZ1~ $5�1~ $ 5M~ $ 5�*A~ $ 5@A~ $ 5nO~ $ 5$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3hA~ &3<@~ &3@~ &3`@~ &3@~ &3`@~ &3@~ &3@d@~ & 3@~ & 3|@~ & 3@~ & 3P@~ & 3~@&1'0 Amount~ '3�~ '3`@~ '3`[@~ '3� A~ '3h A~ '3TA~ '3�$A~ '3 A~ ' 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~ )5*A~ )5@~ )5@~ )5xsA~ )5Ћ@~ )5�A~ )5A~ )5D@~ ) 5�@~ ) 5@ @~ ) 5*@~ ) 5@~ ) 5@)1*0 Amount~ *5&M~ *5@@~ *5�A~ *5VZe~ *5(�7A~ *5�~ *5*К~ *5�a~ * 5:U~ * 5�A~ * 5 ~ * 5@~ * 5j@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5 @~ ,5@~ ,5^@~ ,5q@~ ,5@~ ,5@~ ,5@~ ,5@~ , 5Υ@~ , 5(@~ , 5@~ , 5@i@~ , 5Z@,1-0 Amount~ -3� ~ -3p|~ -3~ -3R~ -3~ -3o~ -3q~ -3~ - 3h~ - 3q~ - 3~ - 3X~ - 3`-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5A~ /5p@~ /5 @~ /5�@~ /5@~ /5r@~ /5@~ /5@~ / 5a@~ / 5<@~ / 5@~ / 5P@~ / 58@/100 Amount~ 05F1~ 05@~ 05`4@~ 05ȯA~ 05@[A~ 05A~ 05XA~ 05@@~ 0 5e@~ 0 5@~ 0 5ު@~ 0 5s@~ 0 5Q@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25�A~ 25d@~ 25@@~ 25V@~ 25@~ 25�!@~ 25 @~ 25`@~ 2 5@@~ 2 5@~ 2 5@~ 2 5@@~ 2 5 @2130 Amount~ 33�&JA~ 338@~ 33l@~ 33v@~ 33 @~ 33$A~ 33 A~ 33^$A~ 3 3AA~ 3 3A~ 3 3@ZA~ 3 3@@~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53@~ 53Pw@~ 53ү@~ 53 @~ 53h@~ 53s@~ 53@m@~ 53l@~ 5 3@~ 5 3@~ 5 3 @~ 5 3{@~ 5 3g@5160 Amount~ 65� A~ 65X@~ 65@~ 65@~ 65K@~ 65P@~ 65.@~ 65�@~ 6 5@@~ 6 5Ͻ@~ 6 5@~ 6 5@~ 6 5@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85@�A~ 85Pv@~ 85@~ 85@@~ 85@~ 85@ @~ 85@@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 950@~ 95 n@~ 95ܢ@~ 95e@~ 957@~ 95@~ 95w@~ 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~ ;30R@~ ;3D@~ ;3@~ ;3B@~ ;3C@~ ;3Q@~ ;3]@~ ;3r@~ ; 3@~ ; 3@~ ; 3@~ ; 3@~ ; 38@;1<0 Amount~ <5�+ A~ <5$@~ <5@~ <5@l@~ <5@~ <5 @~ <5@(@~ <5`@~ < 5@~ < 5u@~ < 5@~ < 5j@~ < 5@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= 5= 5=1>4 Number of Returns~ >5i@~ >5N@~ >5r@~ >5؉@~ >5@~ >5:@~ >5@~ >5@~ > 5h@~ > 5`@~ > 5@~ > 5@~ > 5x@>1?0 Amount~ ?5IA~ ?5q@~ ?5 @~ ?5@@~ ?5@~ ?5@~ ?5t@~ ?5@2@~ ? 5@@~ ? 5h@~ ? 5P@~ ? 5s@~ ? 5`@?1@�lA��B��C��=D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��:^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A3%A~ A3ٲ@~ A3@~ A3�@~ A3 5@~ A3A~ A3@xA~ A3@~ A 3@~ A 3@@~ A 3@~ A 3$@~ A 3P@A1B0 Amount~ B3(9A~ B33@~ B3`@~ B3�0@~ B3p@~ B3H A~ B3 A~ B3hA~ B 3A~ B 3@~ B 3� A~ B 3@~ B 3@B1C; AGI Amount~ CI򆃵~ CI��~ CI �~ CI�~ CI~ CIJ~ CIZ�� ~ CIDy~ C IZn~ C I~ C I l~ C IH[A~ C I�XC<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5&d~ E5@~ E5@~ E5� @~ E5t@~ E5A~ E5$�A~ E5|�A~ E 5 A~ E 50=@~ E 5`b@~ E 5@~ E 5dz@E1F0 Amount~ F5�~ F5A~ F5(�A~ F57~ F5�31A~ F5v6�~ F5� l~ F5�-~ F 5.~ F 5k~ F 5*~ F 5�(&A~ F 5GF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3� �~ H3@~ H3^d8~ H3w*~ H3�;A~ H3p�A~ H3( A~ H3w@~ H 3@~ H 3@~ H 3@~ H 3}@~ H 3@n@H1I0 Amount~ I5 ~ I5@~ I5v,�~ I5��~ I5�"�~ I5~ I5>Hc~ I5ܮA~ I 5@eA~ I 5@>@~ I 53@~ I 5@~ I 5@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5 K5** K5**~ K5%~ K5�"A~ K50)A~ K5^a)~ K5�8A~ K 5A~ K 5�@~ K 5@~ K 5@~ K 5@K1L0 Amount~ L5"}�$ L5** L5**~ L5� �~ L5�~ L5~ L5*~ L52�~ L 5��~ L 5G~ L 5N�~ L 5u�~ L 5VDL1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3�~ N3L@~ N3A~ N3P�"A~ N3�"A~ N3�42~ N3Va)~ N3�8A~ N 3�A~ N 3�@~ N 3@~ N 3@~ N 3@N1O0 Amount~ O3�5�~ O3c@~ O3�@~ O3u#~ O3]2A~ O3@�~ O3.�0~ O3�~ O 3=~ O 3rd�~ O 3�~ O 3 }~ O 3�8�O1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5P�,A~ Q5@P@~ Q5l@~ Q50@~ Q5 9A~ Q5� A~ Q5XA~ Q58�A~ Q 5P@~ Q 5Q@~ Q 5@~ Q 5~ Q 5Q1R0 Amount~ R5�&A~ R5:@~ R5<@~ R5t@~ R5P@~ R5A~ R5 A~ R5NA~ R 5]@~ R 5F@~ R 5@~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5�A T5** T5**~ T5@~ T5@~ T5Z@~ T5@@~ T5@~ T 5@l@~ T 5i@~ T 5@~ T 5q@~ T 5@T@T1U0 Amount~ U3p@ U3** U3**~ U3L@~ U3@~ U3@~ U3@@~ U3@~ U 3@~ U 3d@~ U 3@~ U 3b@~ U 3G@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5 A~ W5(@~ W5@~ W5 *@~ W5@~ W5`@~ W5�@~ W5 @~ W 5X@~ W 5@ W 5** W 5** W 5**W1X0 Amount~ X5P<A~ X5,@~ X5B@~ X5@@~ X5@~ X5`@~ X5H@~ X5j@~ X 5X@~ X 5@ X 5** X 5** X 5**X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5A~ Z5@~ Z5@~ Z5@~ Z5@~ Z5@~ Z5h@~ Z5(@~ Z 5@~ Z 5@~ Z 5@~ Z 5L@~ Z 5@Z1[0 Amount~ [3@ [3*~ [3b@~ [3@|@~ [30@~ [3@~ [3ڦ@~ [3@~ [ 3@~ [ 3l@~ [ 3@@~ [ 30@~ [ 3@@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]He@~ ]H~ ]HE@~ ]H o@~ ]Hw@~ ]H@@~ ]H@~ ]Hp@~ ] H@~ ] H8@~ ] H@~ ] H0x@~ ] H`r@]9^0 Amount~ ^5@@~ ^5~ ^5@~ ^5`@~ ^5 x@~ ^5@~ ^5b@~ ^5@~ ^ 5@~ ^ 5@~ ^ 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~ `5rN~ `5\@~ `5*@~ `5hRA~ `5P8A~ `5,>A~ `5p�A~ `5XKA~ ` 5@~ ` 5@w@~ ` 5(@~ ` 5@~ ` 5Ԩ@`1a0 Amount~ a3E~ a3F@~ a3z@~ a3� @~ a3q�@~ a3`yA~ a3fA~ a3A~ a 3m@~ a 3R@~ a 3@@~ a 3>@~ a 3 Q@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3�0A~ c3©@~ c3@~ c3@~ c3k@~ c3w@~ c3t@~ c3`@~ c 3 @~ c 3\@~ c 3@~ c 3ت@~ c 3@c1d0 Amount~ d5V�7~ d53@~ d5@~ d5p@~ d5@~ d5pyA~ d5oA~ d5�@~ d 5@@~ d 5@~ d 5@~ d 5@~ d 5 @d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5�~ f5@S@~ f5EA~ f5y!~ f5 A~ f5X�(A~ f5FF)~ f57A~ f 5A~ f 5�@~ f 5 @~ f 5@~ f 5@f1g0 Amount~ g5~ g5x@~ g5x@~ g5�A~ g5A~ g5�~ g5JU~ g5~~ g 5R:~ g 5s�~ g 5<%QA~ g 5�}~ g 5O�g1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5LA~ i5b@~ i54A~ i5!A~ i5�!A~ i5п(A~ i5R)~ i5 9A~ i 5A~ i 50@~ i 5@~ i 5@~ i 5@i1j0 Amount~ j5y�~ j5r@~ j5(ZA~ j5>�$~ j5nF~ j5�~ j5(~ j5o ~ j 5.B~ j 5�~ j 5lQA~ j 5 j~~ j 5Vj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5J~ l5'@~ l5-~ l587$A~ l5�?!A~ l5�(A~ l5#A~ l5̃A~ l 5A~ l 5@~ l 5y@~ l 5W@~ l 5@l1m0 Amount~ m5��~ m5l@~ m5A~ m5f"6~ m5FQZ~ m5 �~ m5"H~ m5"�~ m 5G$~ m 5]q~ m 5\FA~ m 5iG~ m 5&^m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3$\A~ o3¤@~ o3|@~ o3�@~ o3@~ o3P@~ o3`@~ o3`@~ o 3 c@~ o 3M@~ o 3@~ o 3 @~ o 3@o1p0 Amount~ p3r~ p3@@~ p3[@~ p3�<@~ p3@@~ p3̪A~ p3!A~ p3D�A~ p 3?#A~ p 3A~ p 3*K~ p 3^0'~ p 3hp1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5 A~ r5@~ r5n A~ r5A~ r5�@~ r5@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5V�5~ s5@~ s5`�A~ s5(�A~ s5 �@~ s58@~ 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~ u5l�A~ u5P@~ u5h�A~ u5 A~ u50 @~ u5X@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3f�.~ v3@~ v3�A~ v3D�A~ v3p:@~ v3 c@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5f ~ x5_@~ x5f�1~ x5X�%A~ x5V$$~ x58�(A~ x5,�$A~ x5`*A~ x 5A~ x 5`@~ x 5y@~ x 5@~ x 5@x1y0 Amount~ y5~ y5@~ y5Fk%~ y5V~ y5�j~ y5&��~ y5r\e~ y5� *~ y 5�4N~ y 5�~ y 5 ~ y 5f-u~ y 5Ny1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5c�~ {5@~ {5S.~ {5�:%~ {5A~ {5�&~ {5خA~ {5Xq A~ { 5�"A~ { 5@@~ { 5z@~ { 5`@~ { 5@{1|0 Amount~ |3V.~ |3`~ |3~~ |3�=+~ |3$U$~ |3.�~ |3}�~ |3|�~ | 3(e ~ | 3 �~ | 3~ | 3~ | 3^|1"}2Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} 3} 3}1~4 Number of Returns~ ~3@;~ ~3@~ ~3@~ ~3 @~ ~3@~ ~38A~ ~3X:A~ ~3P @~ ~ 3@~ ~ 3@~ ~ 3�+@~ ~ 3ѷ@~ ~ 3z@~10 Amount~ 5Fs�~ 5@~ 5{@~ 5�-@~ 50@~ 5� A~ 5�;A~ 5�A~  5D�A~  5 A~  5!A~  5A~  5$$A1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5X`A~ �5@~ �5@~ �5�&@~ �5@~ �5�@~ �5@8@~ �5o@~ � 5w@~ � 5@~ � 5@~ � 5J@~ � 5@�1�0 Amount~ �5I~ �5@@~ �5X�A~ �5A~ �5P�A~ �5� A~ �5A~ �5@~ � 5@~ � 5G@~ � 5@~ � 54@~ � 5v@�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@8A~ �BJ@~ �B@~ �B @~ �B@~ �Bd�A~ �B(�A~ �BkA~ � Bc A~ � BP,@~ � B M@~ � B@~ � B@�1�0 Amount~ �3.g{~ �3@~ �3N@~ �3`@~ �30N@~ �3 �A~ �38�0A~ �3�)A~ � 3.NH~ � 3|�A~ � 3�*(A~ � 3\YA~ � 6�$�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3n|\~ �3s@~ �3@@~ �3@~ �3C@~ �38<A~ �3l�A~ �3A~ � 3J A~ � 3P@~ � 3e@~ � 3O@~ � 64@�1�0 Amount~ �57�~ �5>@~ �5�@~ �5P @~ �5wA~ �5A~ �5f�-~ �5U'~ � 5r$A~ � 5A~ � 5�-A~ � 5bA~ � 5|@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5�e~ �5\@~ �5@~ �5i@~ �5}@~ �5ПA~ �5�A~ �5�A~ � 5 A~ � 5B@~ � 5j@~ � 5@~ � 5ϳ@�1�0 Amount~ �5m~ �5@~ �5`/@~ �50�A~ �5hA~ �5>~ �5 �=A~ �5�m~ � 5qu~ � 5&A~ � 51A~ � 5�A~ � 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 8X~ �3@~ �3@~ �3@~ �3�@~ �3A~ �3LjA~ �3�A~ � 3X A~ � 3 2@~ � 3@`@~ � 3@~ � 3H@�1�0 Amount~ �5:�~ �5p@~ �5�@~ �5pBA~ �5A~ �58A~ �5Ν�~ �5u~ � 5n)y~ � 5X %A~ � 5l�*A~ � 5 A~ � 5h�A�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3ZZ~ �3~ �3@~ �3@~ �30!@~ �3rA~ �3�)A~ �3tA~ � 3h A~ � 3 s@~ � 3@~ � 3x@~ � 3q@�1�8 Amount~ �?~ �@~ �@@~ �@0@~ �@�-A~ �@(�A~ �@N�0~ �@R%A~ � @/.~ � @DHA~ � @ĐA~ � @xA~ � @ �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= � �.�> ��" ������������������������������