�\pPreferred Customer (]�uy 2(D`|c�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% Minnesota&& 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~ Az~ 5n@~ 5A~ 5ԺA~ 5T�A~ 5�;A~ 5A~ 5A~ 5@~ 5`M@~ 5;@~ 5@~ 5b@ 1" 0Dependent Exemptions Count~ AʁX~ 5>@~ 50@~ 5�@~ 5UA~ 5A~ 5A~ 5A~ 5P�A~ 5 @~ 5C@~ 55@~ 5@ 1 0Joint Returns Count~ A`T.A~ 5@~ 5@~ 5@~ 5@~ 5p�A~ 5@A~ 5� A~ 5`@~ 5?@~ 5 @~ 5@~ 5.@ 1 0Single Returns Count~ AG~ 5@~ 5yA~ 5 A~ 5xnA~ 5f A~ 5@~ 5@$@~ 5@~ 5@~ 5@~ 5X@~ 5p|@ 1 0Head of Household Count~ A�A~ 5@~ 5@@~ 5l@~ 5G@~ 5@@~ 5i@~ 5@~ 5@~ 5@~ 5@~ 5^@~ 5I@ 10Number of Farm Returns~ ApX@~ 5@~ 5 @~ 5@~ 5;@~ 5@~ 5@~ 5?@~  5N@~  5$@~  5@~  5n@~  5a@1#0Paid Preparer Returns Count~ AM~ 5@~ 5SA~ 5A~ 5~A~ 5RA~ 5 A~ 5�@~  5 @~  5@~  5@@~  5·@~  5@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5f~~ 5@~ 5A~ 5�6A~ 5AA~ 5ąA~ 5<�A~ 5@>A~  50@~  5@~  53@~  57@~  5l@10 Amount~ 32g~ 3@~ 3cm~ 3�~ 3�~ 3&J�~ 3_~ 3 ~  3�~  3pPA~  3�ZA~  3~  38MGA1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 55A~ 5p@~ 5(�A~ 5�#A~ 5]A~ 5 DA~ 5<�A~ 5A~  5P@~  5a@~  5@@~  5λ@~  5<@10 Amount~ 5�~ 5w@~ 5k@~ 5ܸA~ 5PX A~ 5�A~ 5^A~ 5A~  5OA~  5A~  5 ,A~  58�A~  5�!12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5@~ 5p@~ 5\@~ 5ܹ@~ 5_@~ 5c@~ 5@@~ 5@~  52@~  5@~  5 @~  5B@~  5@10 Amount~ 3&4~ 3ʶ@~ 3@~ 3@~ 3�.@~ 3@~ 3i@~ 3@j@~  3`@~  3 p@~  3A~  3%@~  382 A12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3|M'A~ 3@~ 3`@~ 30@~ 3 Z@~ 3�@~ 3bA~ 3@~  3@@~  3@~  3@~  3@~  3@10 Amount~ 5ʵ�~ 5 @~ 5 @~ 5P@~ 5@~ 5lA~ 5 JA~ 5P� A~  5A~  5hBA~  5h�A~  5XeA~  5x�A1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5/%~ 5P@~ 5@~ 5@~ 5@@~ 59�@~ 50A~ 5L@~  5�@~  5@~  5@~  5l@~  5V@10 Amount~ 5 A~ 5W@~ 5@~ 5T@~ 5@~ 5p@~ 5p@~ 5`@~  5C@~  5�@~  5 @~  5@[@~  5@q@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~ 30�A~ 3@~ 3@~ 3@@~ 3w@~ 3@~ 3@~ 3`@~ 3@~ 3z@~ 3@~ 3l@~ 3@ 1!0 Amount~ !52~ !5 ~ !5`@~ !5T A~ !5h� A~ !5> ~ !5\&~ !5dA~ ! 5PTA~ ! 5@�A~ ! 5(xA~ ! 5�@~ ! 5`E@!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 �#A~ #5f@~ #5 @~ #5`@~ #5@~ #5� @~ #5@~ #5L@~ # 5�@~ # 5@@~ # 56@~ # 5@~ # 5@#1$0 Amount~ $5=~ $5@~ $5@@~ $50�@~ $5{A~ $58kA~ $5h�A~ $5h�A~ $ 5H�&A~ $ 5CA~ $ 5fV~ $ 5u:~ $ 5&]�$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3XRA~ &3@~ &3@~ &3m@~ &3�@~ &3@~ &3�8@~ &3@@~ & 3@~ & 3@~ & 3&@~ & 3@~ & 3Ps@&1'0 Amount~ '3�4=A~ '3@~ '34@~ '3@~ '3YA~ '3@�A~ '3,A~ '3qA~ ' 3�A~ ' 3�:A~ ' 3P�A~ ' 3�,@~ ' 3g@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5?A~ )5L@~ )5@@~ )5@@~ )5@~ )5H@~ )5�@~ )5@~ ) 5�7@~ ) 5.@~ ) 5@~ ) 5@~ ) 5P@)1*0 Amount~ *5V~ *5@~ *5H@~ *5A~ *5!~ *5A~ *56O~ *5(A~ * 5.�)~ * 5 A~ * 5 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~ ,5'@~ ,5گ@~ ,5ɼ@~ ,5@~ ,5@~ ,5@~ ,5@~ ,5@~ , 5@~ , 5@~ , 5t@~ , 5m@~ , 5a@,1-0 Amount~ -3@~ -3 ~ -3@a~ -3~ -3J~ -3@~ -3@~ -3@@~ - 3@~ - 3@~ - 37@~ - 3~ - 3K-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5@~ /5r@~ /5Ҷ@~ /5@~ /5@@~ /5@~ /5@@~ /58@~ / 5ک@~ / 5@~ / 5v@~ / 5?@~ / 5(@/100 Amount~ 05LgA~ 05H@~ 05|@~ 05@~ 05@~ 05@X@~ 05� @~ 05@F@~ 0 5@~ 0 5@~ 0 5@~ 0 5_@~ 0 5h@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25p�A~ 25H@~ 25 @~ 25@~ 25>@~ 25 @~ 25@~ 25@U@~ 2 5@~ 2 5@~ 2 5@~ 2 5@~ 2 5@2130 Amount~ 33&`~ 33p@~ 33@~ 33q@~ 33`t@~ 33HgA~ 33A~ 33�A~ 3 3�A~ 3 3G@~ 3 3@~ 3 3@~ 3 3U@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53@~ 53@f@~ 53(@~ 53@~ 53@~ 53@~ 53@~ 53@~ 5 3͵@~ 5 3@~ 5 3t@~ 5 3 h@~ 5 3@[@5160 Amount~ 65�A~ 65s@~ 65l@~ 656@~ 65@Z@~ 65 @~ 65@~ 65@ @~ 6 5@~ 6 5ƪ@~ 6 5@~ 6 5Ѓ@~ 6 5u@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85p�A~ 85 v@~ 85~@~ 85]@~ 85@c@~ 85@~ 85�4@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 950`@~ 95j@~ 95ܢ@~ 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~ ;3@~ ;3,@~ ;3�@~ ;3r@~ ;3k@~ ;3@|@~ ;3'@~ ;3ҿ@~ ; 3@~ ; 3J@~ ; 3ڷ@~ ; 3@~ ; 3 @;1<0 Amount~ <5HA~ <5"@~ <5Ϳ@~ <5@~ <5@@~ <5@@~ <5@~ <5@~ < 5@~ < 5@~ < 5@v@~ < 5x@~ < 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@@~ >5C@~ >5l@~ >5@~ >5@~ >5@~ >5@~ >5D@~ > 5@~ > 5P@~ > 5B@~ > 5@~ > 5 v@>1?0 Amount~ ?5@2 A~ ?5c@~ ?5y@~ ?5x@~ ?5@~ ?5@~ ?5@~ ?5K@~ ? 5`@~ ? 5@~ ? 5�@~ ? 5@~ ? 5j@?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~ A3A~ A3 @~ A3C@~ A3`@~ A3Y@~ A3p@~ A3@D@~ A3�=@~ A 3C@~ A 3@~ A 3g@~ A 3@~ A 3,@A1B0 Amount~ B3D~ B3@~ B3=@~ B3�@~ B30@~ B3hA~ B3A~ B3@~ B 3A~ B 3@~ B 3H�A~ B 3@~ B 3g@B1C; AGI Amount~ CIf~ CI�2�~ CISAA~ CIzD~ CI.Y�~ CI XS~ CIju~ CIƱ�~ C I^ {~ C I6~ C I:n�~ C IY*~ C IF[�C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5`J-A~ E5z@~ E5@~ E5@~ E5@~ E5h�A~ E5}A~ E5`�A~ E 5@~ E 5@~ E 5 @~ E 54@~ E 5t@E1F0 Amount~ F5"�1~ F5AA~ F5`�@~ F5�A~ F5N�(~ F5FӋ~ F5a�~ F5�~ F 5�%DA~ F 5B~ F 5�/:A~ F 5\&~ F 5MF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3� W~ H3@~ H3�<A~ H3A~ H38�A~ H3A~ H3p@~ H3 @~ H 3l@~ H 3@~ H 3X@~ H 3@m@~ H 3]@H1I0 Amount~ I5m�~ I5A@~ I5>m~ I5Z:A~ I5T6A~ I5�7A~ I5+~ I5�@~ I 5|@~ I 5S@~ I 5@~ I 5@~ I 5@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5|~ K5@~ K5�%A~ K5L^A~ K5dPA~ K5�A~ K5L�A~ K5H�A~ K 5@~ K 5G@~ K 55@~ K 5@~ K 5X@K1L0 Amount~ L5? L5*~ L58A~ L5y~ L5j�~ L5�~ L5�~ L5Ҳ�~ L 5��~ L 5r�1~ L 5C~ L 5�~ L 5EL1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N341?A~ N3@@~ N3P%A~ N3]A~ N3 Number of Returns~ ]HT@~ ]H~ ]HJ@~ ]Ht@~ ]H@~ ]H@~ ]H@~ ]Hؑ@~ ] H@~ ] H@~ ] H@~ ] Ht@~ ] Hr@]9^0 Amount~ ^5M@~ ^5~ ^5(@~ ^5g@~ ^5�@~ ^5D@~ ^5@~ ^5h@~ ^ 5N@~ ^ 5t@~ ^ 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~ `5t�$A~ `5R@~ `5@~ `5@~ `5� @~ `5NA~ `5X A~ `5]@~ ` 5@~ ` 59@~ ` 5 @~ ` 5X@~ ` 5ġ@`1a0 Amount~ a3n8'~ a3;@~ a3@@~ a3@P@~ a3@@~ a3EA~ a3�6A~ a3�5@~ a 3@]@~ a 3@~ a 33@~ a 3N@~ a 3@L@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3<_A~ c3@~ c3w@~ c3@@~ c3�5@~ c3d@~ c3 @~ c3@~ c 3�@~ c 3 @~ c 3=@~ c 3x@~ c 3@c1d0 Amount~ d5'~ d5d@~ d5e@~ d5~@~ d5@~ d5`h@~ d5@A~ d5p@~ d 5pV@~ d 5@ @~ d 5$@~ d 5@~ d 5@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5^tx~ f5F@~ f5psA~ f58gA~ f5�A~ f5jA~ f5A~ f5A~ f 50@~ f 5@J@~ f 5�9@~ f 5@~ f 5b@f1g0 Amount~ g5�7~ g5@~ g5@~ g5`4A~ g5.�$~ g5\g~ g5jBA~ g5~~ g 52~ g 5 qI~ g 5DDA~ g 5R~ g 5�0GAg1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5 4|~ i5 @~ i5(� A~ i5}A~ i5A~ i5̲A~ i5�A~ i5A~ i 5@~ i 5K@~ i 5:@~ i 5@~ i 5b@i1j0 Amount~ j5�9d~ j5@~ j5P@~ j5IA~ j5H$A~ j5;A~ j5r8�~ j5d@A~ j 5 $�~ j 5� L~ j 5v�~ j 5vS~ j 5DYGAj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5~ l5@~ l5lA~ l5A~ l5A~ l5A~ l50�A~ l5(�A~ l 5p2@~ l 5@~ l 5@f@~ l 5@~ l 5 @l1m0 Amount~ m5QT~ m5@~ m5�A~ m5LJA~ m5�-~ m5}v~ m5gCA~ m5�$w~ m 5=A~ m 5\8~ m 5g~ m 5)~ m 5&�<m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3hA~ o3@~ o3@~ o3@@~ o3@~ o3@@~ o3]@~ o3*@~ o 3~@~ o 3@~ o 3�<@~ o 3J@~ o 3@o1p0 Amount~ p3�~ p3@~ p3#@~ p3@~ p3@@~ p3A~ p3�A~ p3N A~ p 3@x1y0 Amount~ y5bx~ y5@~ y5HF A~ y5�#~ y5w*A~ y5D@A~ y5@EA~ y5�~ y 56~ y 5\H~ y 5�~ y 5I~ y 5y�y1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {58A~ {5'@~ {5A~ {5 �A~ {5(k A~ {5A~ {5xcA~ {5,@~ { 5@K@~ { 51@~ { 5*@~ { 5@~ { 50@{1|0 Amount~ |3B~ |3|~ |3h�~ |3~ |3~ |3S~ |3�"~ |3 ~ | 3(C~ | 3P`~ | 3p~ | 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~ ~3J$A~ ~3؛@~ ~3�0@~ ~3е@~ ~3R@~ ~3K@~ ~3@~ ~3�@~ ~ 3 y@~ ~ 3@~ ~ 3@~ ~ 3@~ ~ 3@~10 Amount~ 5�~ 5@~ 5�@~ 5@~ 5@@~ 5@A~ 5H� A~ 5 A~  5�A~  5A~  5A~  5�1A~  5#A1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5 �A~ �5@~ �5@~ �5@~ �5@@~ �5`E@~ �5^@~ �5%@~ � 52@~ � 5؁@~ � 5Ps@~ � 5?@~ � 5&@�1�0 Amount~ �5�7~ �5M@~ �5@~ �5�A~ �5�$A~ �5(�A~ �5TA~ �5K@~ � 5@@~ � 5@~ � 5@~ � 5P@~ � 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�)9~ �B@~ �Bu@~ �BX@~ �B@~ �BIA~ �BmA~ �Bx�A~ � BP@~ � B@~ � B@~ � B@~ � B @�1�0 Amount~ �32�9~ �3@~ �3v@~ �3`2@~ �3P@~ �38A~ �30~ �3-~ � 3L�)A~ � 3TA~ � 3E.~ � 3]A~ � 6,�&A�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3TG+A~ �3@~ �3Z@~ �3�<@~ �3`@~ �3pgA~ �3`8A~ �3�A~ � 3@~ � 3`N@~ � 3@S@~ � 3@~ � 6@�1�0 Amount~ �5N%l~ �5@~ �5@~ �5�%@~ �50<@~ �5`� A~ �5�A~ �5aA~ � 5bA~ � 5�@~ � 5A~ � 5 @~ � 5�4@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5`4-A~ �5@~ �5@~ �5@~ �5s@~ �5A~ �5d�A~ �5X�A~ � 5P@~ � 5 @~ � 5@~ � 5?@~ � 5l@�1�0 Amount~ �5ְ~ �5L@~ �5@~ �5@~ �5xvA~ �5Ԃ#A~ �5�L~ �5�1A~ � 5.D~ � 5A~ � 5j-A~ � 5A~ � 5(A�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �32~ �3@~ �3e@~ �3@~ �3@~ �3fA~ �3 A~ �3`�A~ � 3_@~ � 3@~ � 3�@~ � 3{@~ � 3:@�1�0 Amount~ �5�~ �5O@~ �5@F@~ �5`J@~ �58TA~ �5�0A~ �5e~ �5@/2A~ � 5ވ<~ � 5kA~ � 58@ A~ � 5A~ � 5 A�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3*A~ �3~ �3@~ �3f@~ �3 @~ �3A~ �30VA~ �3A~ � 3@~ � 3c@~ � 3s@~ � 3@~ � 3ڬ@�1�8 Amount~ �?�~ �@~ �@ƾ@~ �@@~ �@Е@~ �@ A~ �@[A~ �@}A~ � @(�A~ � @P�A~ � @xUA~ � @A~ � @�"A�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= � �.�> ��" ������������������������������