�\pPreferred Customer (]�uy 4(D`|f�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% Mississippi&& 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~ AʟG~ 5/@~ 5�A~ 54A~ 5p�A~ 5pyA~ 52@~ 5@M@~ 5@~ 58@~ 5@~ 5@~ 5@ 1" 0Dependent Exemptions Count~ A�,A~ 5R@~ 5H�A~ 5A~ 5hXA~ 5A~ 5P@~ 5`@~ 5@@~ 5J@~ 5@~ 5D@~ 5@ 1 0Joint Returns Count~ AA~ 5@~ 5@Z@~ 5{@~ 5 @~ 5`@~ 5@~ 5@~ 5@8@~ 5@~ 5@~ 5 @~ 5h@ 1 0Single Returns Count~ AxA~ 5@~ 5TA~ 5P@~ 5 @~ 5@~ 59@~ 5@~ 5ʠ@~ 5`@~ 5@@~ 5`g@~ 5S@ 1 0Head of Household Count~ A�A~ 5x@~ 5?@~ 5�@~ 5 @~ 5@~ 5@~ 5@~ 5~@~ 5 b@~ 5@d@~ 57@~ 5$@ 10Number of Farm Returns~ A@~ 5<@~ 5b@~ 5@~ 5\@~ 5a@~ 5@~ 5@~  5@~  5@~  5@~  5r@~  5]@1#0Paid Preparer Returns Count~ A�%A~ 5@~ 5x�A~ 5X�A~ 59@~ 5@~ 50@~ 5�@~  5@@~  5@~  5@~  5̘@~  5@@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5n]?~ 5@~ 5b A~ 5A~ 5A~ 58bA~ 5@@~ 5 @~  5@~  5@~  5@~  5T@~  5h@10 Amount~ 3>~ 3@k@~ 3ʛK~ 3IKA~ 3V~ 3F|~ 3Zq~ 3�~  3@A~  3(�%A~  3F~  3 9A~  3A1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5�A~ 5@~ 5]@~ 5@~ 5@~ 5c@~ 5@@~ 5@~  5@~  5 @~  5@~  5L@~  5P@10 Amount~ 5�H~ 5�@~ 5@~ 5,@~ 5p@~ 5xHA~ 5h,A~ 5 @~  5@~  5@~  5 @~  5@@~  5@12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5@~ 5@j@~ 5ȍ@~ 5@~ 5@~ 5@~ 5 @~ 5B@~  5@~  5@~  5@~  5`@~  5 v@10 Amount~ 3H A~ 3P@~ 3@~ 3*@~ 3|@~ 3@~ 3@~ 3@~  3@~  3u@~  3X@~  3z@~  3@F@12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3-A~ 3x@~ 3G@~ 3�?@~ 3@U@~ 3@~ 3�@~ 3@~  3@@~  3׵@~  3c@~  3@~  3@10 Amount~ 50"A~ 5@~ 5@~ 5@~ 5@~ 5�@~ 5Ћ@~ 5@~  5U@~  5@K@~  50@~  5@@~  5/@1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5x2A~ 5؄@~ 5T@~ 5@~ 5@~ 5@p@~ 5@~ 5@@~  5H@~  5έ@~  5ذ@~  5@@~  5w@10 Amount~ 5p@~ 5̘@~ 5H@~ 5Ơ@~ 5@~ 5o@~ 5@@~ 5@~  5@~  5@~  5@~  50@~  5{@162.Business or Profession Net Income (less loss):55555555 5 5 5 5 51 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 3yA~ 3@~ 3@~ 3@@~ 3@~ 3r@~ 3#@~ 3B@~ 3Q@~ 3@~ 3@~ 3@~ 3q@ 1!0 Amount~ !5^X~ !5@~ !5�@~ !5A~ !5p@~ !50�A~ !5pA~ !5LA~ ! 5^A~ ! 5к@~ ! 5@� A~ ! 5`@~ ! 5`R@!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~ #5@~ #5R@~ #5@~ #5@~ #5@~ #5@~ #5u@~ # 5=@~ # 5@~ # 5@~ # 5@~ # 5@#1$0 Amount~ $5x~ $5@~ $5@@~ $5@~ $5@~ $5@~ $5P�@~ $5 @~ $ 5vA~ $ 5@~ $ 54A~ $ 5З A~ $ 5N�%$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3@~ &3t@~ &3@~ &3B@~ &3S@~ &3L@~ &3@~ &3@~ & 36@~ & 3X@~ & 3@~ & 3b@~ & 3M@&1'0 Amount~ '3l�A~ '3I@~ '3'@~ '3`@~ '3_@~ '3@~ '3@~ '3@~ ' 3@ @~ ' 3@~ ' 3W@~ ' 3@~ ' 3@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5x�A~ )5h@~ )5@~ )5@~ )5@@~ )5 @~ )5@~ )5@~ ) 5@~ ) 5@~ ) 5@~ ) 5pv@~ ) 5 e@)1*0 Amount~ *5~�~ *5e@~ *5@~ *58�A~ *5x�A~ *5VA~ *5\�A~ *5x�A~ * 5� A~ * 5�@~ * 5P@~ * 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^@~ ,5ԝ@~ ,5@~ ,5۱@~ ,50@~ ,5@~ ,5ɽ@~ ,5>@~ , 5N@~ , 5@~ , 5,@~ , 5q@~ , 5]@,1-0 Amount~ -3 �~ -3~ -3}~ -3@~ -3Z~ -3t~ -3~ -3h~ - 3~ - 3ֵ~ - 36~ - 3~ - 3�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5�3@~ /5@[@~ /5d@~ /5@~ /5a@~ /5@~ /5@~ /5@~ / 50~@~ / 5U@~ / 5H@ / 5** / 5**/100 Amount~ 05{@~ 05Pr@~ 05@@~ 05`\@~ 05a@~ 05@~ 05@~ 05@~ 0 5@~ 0 5m@~ 0 5g@ 0 5** 0 5**01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25@~ 25@]@~ 25u@~ 25̑@~ 25@~ 25@:@~ 25@~ 25@~ 2 5@~ 2 5@~ 2 5P@~ 2 5t@~ 2 5`e@2130 Amount~ 33�!A~ 33@~ 33@~ 33H@~ 33?@~ 33��@~ 33YA~ 33u@~ 3 3�@~ 3 3@~ 3 3@@~ 3 3@~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53@p@~ 53^@~ 53H@~ 53\@~ 53@~ 53'@~ 53@~ 53@~ 5 3̟@~ 5 3x@~ 5 3@~ 5 3a@~ 5 3I@5160 Amount~ 65 9@~ 65p@~ 65@~ 65ڬ@~ 65,@~ 65@~ 65u@~ 65@~ 6 5@~ 6 5@~ 6 5@~ 6 5@~ 6 5@f@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85s@~ 85Y@~ 85,@~ 85@~ 85@~ 85;@~ 85T@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95@~ 95@P@~ 950@~ 95@~ 95b@~ 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~ ;3h@~ ;3pz@~ ;3ܞ@~ ;3b@~ ;3@~ ;3?@~ ;3@~ ;36@~ ; 3Ҡ@~ ; 3@~ ; 3@~ ; 3pv@~ ; 3@c@;1<0 Amount~ <5 $@~ <5p@~ <5@~ <5@~ <5@~ <5@~ <5`@~ <5@~ < 5a@~ < 5t@~ < 5߲@~ < 5@~ < 5@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= 5= 5=1>4 Number of Returns~ >5@~ >5*@~ >5D@~ >5^@~ >5 i@~ >5X@~ >5p@~ >5H@~ > 5h@~ > 5@@~ > 5T@~ > 5m@~ > 5T@>1?0 Amount~ ?5@~ ?58@~ ?5O@~ ?5@q@~ ?5p@~ ?5@~ ?5<@~ ?5N@~ ? 5@~ ? 5@~ ? 5@~ ? 5 @~ ? 5`@?1@�lA��B��C��=D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��:^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A3�A~ A3@~ A3@>@~ A3@~ A3@O@~ A3^@~ A3�@~ A3@~ A 3@~ A 3P@~ A 3@~ A 3@@~ A 3z@A1B0 Amount~ B3�A~ B3@~ B3m@~ B3@ @~ B3d@~ B3�2@~ B3@~ B3 '@~ B 3f@~ B 3@Z@~ B 3@~ B 3m@~ B 3s@B1C; AGI Amount~ CI V ~ CIp�~ CINZ~ CI�~ CI^~ CI�~ CI�~ CI�~ C I�~ C I P~ C I�)�~ C I[1A~ C IuoC<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5A~ E5@~ E5@~ E5@~ E5@~ E5@M@~ E5@@~ E5@@~ E 5f@~ E 5b@~ E 5)@~ E 5x@~ E 5Є@E1F0 Amount~ F5�=PA~ F5o@~ F5@~ F5�+A~ F5EA~ F5$�%A~ F5N�8~ F5"A~ F 5DzA~ F 5A~ F 5`�A~ F 5A~ F 5x�AF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3�,A~ H3b@~ H3@�A~ H3УA~ H3�A~ H3 &A~ H3@~ H3@~ H 3@~ H 3@~ H 3@~ H 3a@~ H 3K@H1I0 Amount~ I5"7G~ I5y@~ I5zYQ~ I5)c~ I5>�;~ I5`c*A~ I50�A~ I5d@~ I 5@~ I 5p@~ I 5[@~ I 5ȏ@~ I 5x@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K54 K5** K5**~ K5 5 A~ K5(ZA~ K5]A~ K5P&@~ K5@H@~ K 5@@~ K 5+@~ K 5@~ K 5@~ K 5p@K1L0 Amount~ L5@� L5** L5**~ L5>JA~ L5�AA~ L5U~ L5�TA~ L5Q�~ L 5J�~ L 5@0A~ L 5~ L 5�=~ L 5_L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3hi*A~ N33@~ N3`@~ N32 A~ N3ZA~ N3\A~ N3@&@~ N3@H@~ N 3@~ N 3+@~ N 3@~ N 3@~ N 3p@N1O0 Amount~ O3 Number of Returns~ ]H@~ ]H~ ]H,@~ ]HX@~ ]H@e@~ ]Hv@~ ]H�@~ ]Hv@~ ] Hp{@~ ] Ho@~ ] Hs@~ ] H@X@~ ] HP@]9^0 Amount~ ^5Z@~ ^5~ ^5@~ ^5A@~ ^5@X@~ ^5r@~ ^50z@~ ^5r@~ ^ 5~@~ ^ 5p{@~ ^ 5`@~ ^ 5 o@~ ^ 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~ `5A~ `5<@~ `5ޥ@~ `5@~ `5p@~ `5@~ `5`@~ `5@~ ` 5r@~ ` 5h@~ ` 5@~ ` 5P@~ ` 5u@`1a0 Amount~ a3H�A~ a3$@~ a3w@~ a3@@~ a3�@~ a3 _@~ a3Y@~ a3@@~ a 3@~ a 30@~ a 3Σ@~ a 3(@~ a 3Ϊ@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c30>@~ c3@~ c3@~ c3@@~ c3@~ c3@@@~ c3=@~ c3Y@~ c 3b@~ c 3&@~ c 3Ы@~ c 3x@~ c 3@u@c1d0 Amount~ d58�A~ d5@~ d5M@~ d5@~ d5[@~ d5@~ d5@~ d5@~ d 5@~ d 5|@~ d 5@~ d 5@~ d 5Ե@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5�?0~ f5@@~ f5 @~ f5x�A~ f5�A~ f5A~ f5@@~ f5E@~ f 5@~ f 5+@~ f 5@~ f 5@~ f 5x@f1g0 Amount~ g5~ g5t@~ g5@~ g5�@~ g5pA~ g5L�#A~ g5�(A~ g5$�!A~ g 5 � A~ g 5`'A~ g 5h1"A~ g 5TA~ g 5XGAg1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5)A~ i5x@~ i5@~ i5�A~ i5A~ i5�A~ i5#@~ i5`H@~ i 5@~ i 53@~ i 5@~ i 5@~ i 5@i1j0 Amount~ j5.~ j5v@~ j5@~ j5`�A~ j5A~ j5D*~ j5�*A~ j5�"A~ j 5f�"~ j 58�A~ j 5.&~ j 5A~ j 5�Aj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5/A~ l5,@~ l5R A~ l5�(A~ l5qA~ l5^A~ l5p@~ l5@~ l 5@@~ l 5@~ l 5@~ l 5@~ l 5@l1m0 Amount~ m56~ m5@~ m52@~ m5|�A~ m5�A~ m5hB(A~ m5�*A~ m5< A~ m 5 uA~ m 5+A~ m 5H#A~ m 5 yA~ m 5Am1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o30@~ o3`@~ o3D@~ o3@~ o3y@~ o3o@~ o3~@~ o3c@~ o 3@~ o 3@~ o 3e@~ o 3ؐ@~ o 3@o1p0 Amount~ p3f4@~ p3@~ p3Ҵ@~ p3T@~ p3q@~ p3`@~ p3@~ p3�"@~ p 3�@~ p 3@~ p 3 A~ p 3�+�@~ p 3 Ap1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5PA~ r5@@~ r5"�@~ r5A~ r5`@~ r5ĝ@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5~(~ s5@~ s5PZ A~ s5bA~ s5`v@~ s5@l@~ 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~ u5A~ u5@~ u5 @~ u58�A~ u5`@~ u5x@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v381"A~ v3@~ v3x�A~ v3X�A~ v3@~ v3G@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5�1A~ x5@~ x5`�A~ x5�A~ x5 GA~ x5�%A~ x5@~ x5�@~ x 5@@~ x 5@~ x 5t@~ x 5d@~ x 5 @x1y0 Amount~ y5�q~ y5|@~ y5�A~ y5^�*~ y5A~ y5�2*A~ y5T-A~ y5P�"A~ y 5n� ~ y 5�A~ y 5!~ y 50~A~ y 5Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5�+A~ {5@~ {5h A~ {5IA~ {5A~ {5NA~ {5`-@~ {5�2@~ { 5@~ { 5Ƣ@~ { 5ܞ@~ { 5s@~ { 5@\@{1|0 Amount~ |3Z�~ |3@r~ |3~ |3Y!~ |30a~ |3 ~ |3P,~ |3�.~ | 3~ | 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~ ~38g A~ ~3(@~ ~3@c@~ ~3@@~ ~3q@~ ~3@~ ~3W@~ ~3@o@~ ~ 3=@~ ~ 3@~ ~ 3;@~ ~ 3H@~ ~ 3x@~10 Amount~ 5f%A~ 5p@~ 5@~ 5@@~ 5@~ 5@~ 5 @~ 5@~  5@~  5 Q@~  5@~  5�1@~  5x@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5@6@~ �5̒@~ �5@~ �5u@~ �5]@~ �5@~ �5@~ �5*@~ � 58@~ � 5n@~ � 5^@ � 5** � 5**�1�0 Amount~ �5�A~ �5@~ �5C@~ �5`@~ �5e@~ �50@~ �5@~ �5@~ � 5@~ � 5n@~ � 5@ � 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~ �BL A~ �BԐ@~ �B@~ �B@~ �B@~ �B`@~ �B /@~ �B�;@~ � B@~ � Bܺ@~ � B@~ � BT@~ � B@�1�0 Amount~ �3%A~ �3@~ �3`@~ �3@~ �3@~ �3P@~ �30qA~ �3@~ � 3e@~ � 3@@~ � 3�8@~ � 3@G@~ � 6@�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&@~ �3u@~ �3 @~ �3�3@~ � 3@~ � 3@~ � 3s@~ � 3`@~ � 6@�1�0 Amount~ �5`�A~ �5@~ �5Ț@~ �57@~ �5>@~ �5/@~ �5 @~ �5@@~ � 5@~ � 5@~ � 5@i@~ � 5A@~ � 5@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5A~ �5@~ �5ª@~ �5@~ �5@~ �5@7@~ �5@~ �5 @~ � 5j@~ � 5a@~ � 5&@~ � 5@~ � 5؄@�1�0 Amount~ �5�<~ �5@~ �5@~ �5@~ �5@@~ �5@,@~ �5A~ �5�A~ � 5A~ � 5`h@~ � 5�@~ � 5@~ � 5@�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3xg A~ �3@~ �3@~ �3@~ �3@@~ �3�@~ �3`@~ �3@@~ � 3@@~ � 3@~ � 3@~ � 3@~ � 3p~@�1�0 Amount~ �5nPZ~ �5@~ �5j@~ �5@@~ �5 j@~ �5A~ �5�%A~ �5�? A~ � 5�A~ � 5`@~ � 5@~ � 5@T@~ � 5@�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3x� A~ �3~ �3 @~ �3@~ �3@~ �3@~ �3@~ �3q@~ � 3�@~ � 3@~ � 3ҽ@~ � 3@~ � 3 @�1�8 Amount~ �?&�<~ �@~ �@N@~ �@d@~ �@F@~ �@x�A~ �@A~ �@bA~ � @P'@~ � @@~ � @_@~ � @@~ � @`@�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 2001. 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= � �.�> ��" ������������������������������