�\pPreferred Customer (]�uy 0(D`|a��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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Montana&& 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~ AA~ 5@~ 5p@~ 5@~ 5@~ 5z@~ 5_@~ 5@~ 5/@~ 5H@~ 5@~ 5@~ 5p@ 1" 0Dependent Exemptions Count~ AоA~ 5@~ 5G@~ 5�3@~ 5@~ 5@~ 5{@~ 5V@~ 5@~ 5@~ 58@~ 5 @~ 5`h@ 1 0Joint Returns Count~ ATA~ 5@~ 5@~ 5�/@~ 5@~ 5`@~ 5g@~ 5@~ 5@~ 5@~ 5@~ 5@~ 5`l@ 1 0Single Returns Count~ AA~ 5@~ 5@~ 5@~ 5@~ 5_@~ 5@~ 54@~ 5x@~ 5u@~ 5pz@~ 5@S@~ 5<@ 1 0Head of Household Count~ A@@~ 5j@~ 5@~ 5@~ 5m@~ 5@~ 5ؕ@~ 5r@~ 5d@~ 5N@~ 5S@~ 5,@~ 5@ 10Number of Farm Returns~ A@~ 5<@~ 5@~ 5v@~ 5ک@~ 5@~ 5@~ 5@~  5@~  5s@~  5w@~  5U@~  5F@1#0Paid Preparer Returns Count~ AУA~ 5ܶ@~ 5@~ 5@~ 5@~ 5`@~ 5@@~ 55@~  5@~  5|@~  5:@~  5p@~  5@o@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5<�A~ 5@~ 5I@~ 5p-@~ 5`@~ 5@@~ 5�<@~ 5@~  5@~  5V@~  5ҥ@~  5~@~  5@h@10 Amount~ 3bn:~ 3@~ 3`^A~ 39~ 3DK0A~ 3�~ 3.�~ 3P/A~  3l#A~  38� A~  30�A~  3R@~  3\@1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5 A~ 5w@~ 5@@~ 5 F@~ 5@~ 5@~ 5;@~ 5g@~  5@~  5d@~  5J@~  5@~  5pp@10 Amount~ 5Z$A~ 5?@~ 5@~ 5@~ 5T@~ 5@~ 5@~ 5`@~  5@~  5@~  5N@~  5@~  5'@12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5e@~ 5 n@~ 5@~ 5x@~ 5ԙ@~ 5@~ 5@~ 5@~  5@~  5@~  5|@~  5s@~  5c@10 Amount~ 3 dA~ 3$@~ 3@~ 3@~ 3n@~ 3�@~ 3@~ 3@~  3@@~  3z@~  3@@~  3�@~  3 @12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3G@~ 3p@~ 30@~ 33@~ 3B@~ 3@~ 3.@~ 3@~  3@~  3@~  3ƨ@~  3p@~  3o@10 Amount~ 5uA~ 5@~ 5@~ 5@~ 5�@~ 5`,@~ 5B@~ 5{@~  5@ @~  5@@~  5@~  5B@~  5/@1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5@~ 5`|@~ 5@~ 5@~ 5%@~ 5@~ 5J@~ 5@~  5@~  5@~  5@~  5Pv@~  5 b@10 Amount~ 5P@~ 5@~ 5X@~ 54@~ 5@~ 5@~ 5@~ 5Q@~  5@~  5n@~  5@~  5t@~  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~ 3@~ 3@~ 3@~ 3*@~ 3@~ 3|@~ 3m@~ 3@~ 3@~ 3d@~ 38@~ 3l@~ 3Y@ 1!0 Amount~ !5�%~ !5~ !5@~ !5�@~ !5W@~ !5@~ !5 ^@~ !5`@~ ! 5@~ ! 5a@~ ! 5p@~ ! 5@@~ ! 5_@!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 z@~ #5@~ #5@+@~ #5@~ #5z@~ #5@@~ #5�4@~ #5]@~ # 5@~ # 5£@~ # 5@~ # 5X@~ # 5@p@#1$0 Amount~ $5 R~ $5g@~ $5@D@~ $5@~ $5�@~ $5Э@~ $5�@~ $5Е@~ $ 5A~ $ 5@~ $ 5�$ A~ $ 5`W@~ $ 5@-A$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3@@~ &3`r@~ &3J@~ &3s@~ &3p@~ &3@~ &3@~ &3@~ & 3@~ & 3`@~ & 3{@~ & 3P@~ & 35@&1'0 Amount~ '3,`A~ '3P@~ '3۷@~ '3@@~ '3V@~ '3@~ '3@~ '3@~ ' 3@j@~ ' 3�@~ ' 3@ @~ ' 3h@~ ' 3@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5@~ )58@~ )5@~ )5@~ )5@~ )5M@~ )5@~ )5g@~ ) 5@~ ) 5@@~ ) 5@~ ) 5`@~ ) 5K@)1*0 Amount~ *5f.<~ *5ظ@~ *5)@~ *5�@~ *5�A~ *5 A~ *5 A~ *5@@~ * 5�+@~ * 5P@~ * 5@~ * 5@~ * 5@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5@~ ,5@~ ,5@~ ,5@~ ,5@~ ,5O@~ ,5R@~ ,5l@~ , 5Њ@~ , 5`s@~ , 5w@~ , 5@U@~ , 5E@,1-0 Amount~ -3P~ -3L~ -30~ -3ӿ~ -3%~ -3~ -3pv~ -3~ - 3(~ - 3 h@~ - 3~ - 3~ - 3�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5@@~ /5c@~ /5B@~ /5ͼ@~ /5$@~ /5x@~ /58@~ /5Ȇ@~ / 5`j@~ / 5C@~ / 5B@ / 5** / 5**/100 Amount~ 05@~ 05s@~ 05 @~ 05y@~ 05u@~ 05~@~ 05F@~ 05̞@~ 0 58@~ 0 5`d@~ 0 5@_@ 0 5** 0 5**01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25@@~ 259@~ 25a@~ 258@~ 25X@~ 25@~ 250@~ 25~@~ 2 5@~ 2 5@~ 2 5P@~ 2 5`@~ 2 5N@2130 Amount~ 33tA~ 33g@~ 33@~ 33D@~ 33s@~ 338@~ 33|@~ 33 !@~ 3 3@~ 3 3@~ 3 3@~ 3 3@~ 3 30@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53@~ 53W@~ 53@~ 53h@~ 536@~ 53L@~ 53$@~ 53@~ 5 3p@~ 5 3`p@~ 5 3@n@~ 5 3D@~ 5 3&@5160 Amount~ 65 @~ 65g@~ 65d@~ 65@~ 65E@~ 65k@~ 65m@~ 65@~ 6 5@~ 6 5@~ 6 5@~ 6 5`@~ 6 5B@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85@*@~ 85e@~ 85@~ 85a@~ 85]@~ 855@~ 85F@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95@~ 95@[@~ 95X@~ 95Ƣ@~ 95n@~ 95R@~ 95|@~ 95~ 9 5~ 9 5~ 9 5~ 9 5~ 9 591(:2 S.E. Health Insurance Deduction::5:5:5:5:5:5:5:5: 5: 5: 5: 5: 5:1;4 Number of Returns~ ;3@@~ ;3@~ ;3@~ ;3@~ ;3@~ ;3@~ ;3P@~ ;3`@~ ; 3|@~ ; 3@~ ; 3@~ ; 3 b@~ ; 3P@;1<0 Amount~ <5 @~ <5,@~ <5@~ <5@~ <54@~ <5G@~ <5@~ <5Ȭ@~ < 5ή@~ < 5,@~ < 58@~ < 5z@~ < 5w@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= 5= 5=1>4 Number of Returns~ >5@~ >50@~ >5@Q@~ >5d@~ >5`n@~ >5@~ >58@~ >5 @~ > 5Ȇ@~ > 5w@~ > 5@~ > 5S@~ > 57@>1?0 Amount~ ?5`@~ ?5G@~ ?5a@~ ?5t@~ ?5Ȅ@~ ?5,@~ ?5@~ ?5@~ ? 5S@~ ? 5@~ ? 5@~ ? 5@~ ? 5}@?1@�lA��B��C��=D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��:^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A3@~ A3@@~ A3@~ A3v@~ A3@~ A3@~ A3z@~ A3@~ A 3B@~ A 3@~ A 3L@~ A 3pu@~ A 3 c@A1B0 Amount~ B3X� A~ B3n@~ B3R@~ B3@~ B3@~ B3@~ B3 @~ B3\@~ B 3�@~ B 3@~ B 3@~ B 3@~ B 3Ė@B1C; AGI Amount~ CINkv~ CI~ CIq A~ CIVP~ CI&X~ CI�~ CI��~ CI6_~ C I2A~ C I!~ C I>SA~ C IYA~ C I4�$AC<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5�@~ E5,@~ E5@~ E5t@~ E5o@~ E5K@~ E5@~ E5@~ E 5Z@~ E 5ʧ@~ E 5.@~ E 5؂@~ E 5n@E1F0 Amount~ F5j>}~ F5@~ F5_@~ F5@~ F5A~ F5<�A~ F5A~ F5xSA~ F 5A~ F 5@~ F 5A~ F 5@~ F 5@F1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3A~ H3X@~ H3`"@~ H35@~ H3@@~ H3@~ H31@~ H3@~ H 3H@~ H 3g@~ H 3 l@~ H 3B@~ H 34@H1I0 Amount~ I5V1c~ I5@~ I5NA~ I5� A~ I5ěA~ I5xJA~ I5`C@~ I5@@~ I 5޻@~ I 5@~ I 5@~ I 5p@~ I 5`@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5A~ K5~ K5@~ K5� @~ K5@@~ K50W@~ K5 S@~ K5@~ K 5)@~ K 5<@~ K 5@~ K 5@~ K 5p@K1L0 Amount~ L5ҲD~ L5~ L5 @@~ L5t�A~ L5fP+~ L5l~ L5~~ L5xF~ L 5,A~ L 5xA~ L 5.�7~ L 5�$A~ L 5#AL1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3A~ N32@~ N3@~ N30 @~ N3 @~ N3PW@~ N3 S@~ N3@~ N 3(@~ N 3<@~ N 3@~ N 3@~ N 3p@N1O0 Amount~ O3�,@~ Q5@~ Q5@~ Q5@~ Q5@~ Q5X@~ Q 5@@ Q 5** Q 5**~ Q 5~ Q 5Q1R0 Amount~ R5`@~ R5@~ R5@~ R5@~ R5@~ R5'@~ R5@~ R5@~ R 5L@ R 5** R 5**~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5@@~ T5~ T5&@~ T5@~ T5@~ T5@~ T5.@~ T5ؗ@~ T 5@~ T 5d@~ T 5d@~ T 55@~ T 5@T1U0 Amount~ U3 @~ U3~ U3�?~ U3z@~ U3@~ U3|@~ U3@~ U3P@~ U 3k@~ U 3M@~ U 3@P@~ U 3 @~ U 3�?U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5@@ W5** W5**~ W5°@~ W5ީ@~ W5@~ W5b@~ W5@ W 5**~ W 5 W 5**~ W 5~ W 5W1X0 Amount~ X5@ X5** X5**~ X5Ģ@~ X5H@~ X5@~ X5@~ X5@ X 5**~ X 5 X 5**~ X 5~ X 5X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5@~ Z5@~ Z5<@~ Z5@~ Z5 @~ Z5@~ Z5@~ Z5@~ Z 5@~ Z 5(@~ Z 58@~ Z 5o@~ Z 5^@Z1[0 Amount~ [3,@ [3*~ [32@~ [3G@~ [3S@~ [3l@~ [3u@~ [3t@~ [ 3y@~ [ 30u@~ [ 3@~ [ 30p@~ [ 3D@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]Hԓ@~ ]H~ ]HJ@~ ]H`@~ ]HW@~ ]Hg@~ ]H j@~ ]H`c@~ ] Hf@~ ] H@U@~ ] H\@~ ] HC@~ ] H9@]9^0 Amount~ ^5@~ ^5~ ^5 @~ ^5K@~ ^5W@~ ^5p@~ ^5u@~ ^5`p@~ ^ 5u@~ ^ 5o@~ ^ 5`y@~ ^ 5v@~ ^ 5n@^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~ `5@~ `5B@~ `5@~ `5k@~ `5j@~ `5@~ `57@~ `5@~ ` 5@~ ` 5P@~ ` 5p@~ ` 5s@~ ` 5`b@`1a0 Amount~ a3�<@~ a3@~ a3t@~ a3@~ a3@~ a3@@~ a3�@~ a3@~ a 3@~ a 38@~ a 3l@~ a 3@~ a 3}@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3F@~ c3@~ c3@~ c3@~ c3%@~ c3@~ c3@~ c3Ī@~ c 3@~ c 3@~ c 3@~ c 30p@~ c 3]@c1d0 Amount~ d5A~ d5@~ d5@~ d5{@~ d5@~ d5@~ d5@~ d5@~ d 5@~ d 5N@~ d 5@~ d 5@@~ d 5@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5иA~ f5.@~ f5@~ f5�'@~ f5@~ f5`@~ f5>@~ f5@@~ f 5*@~ f 5D@~ f 5@~ f 5@~ f 5p@f1g0 Amount~ g5k~ g5K@~ g57@~ g5@~ g5p@~ g5 A~ g5A~ g5f A~ g 5iA~ g 5|@~ g 5AA~ g 5P�@~ g 5�Ag1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5�A~ i5@~ i5@~ i5 @~ i5B@~ i5�@~ i5H@~ i5@~ i 5+@~ i 5F@~ i 5@~ i 5@~ i 5p@i1j0 Amount~ j5t~ j5$@~ j5S@~ j5P@~ j5pe@~ j5A~ j5wA~ j5�, A~ j 5B A~ j 5@J@~ j 5|A~ j 5}@~ j 5p"Aj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5�A~ l5h@~ l5@~ l5@~ l5�@~ l5@~ l5�@~ l5@~ l 5@~ l 5@~ l 5 @~ l 5p~@~ l 5g@l1m0 Amount~ m5dO~ m5ީ@~ m5@'@~ m5@h@~ m5 7@~ m5 HA~ m5hA~ m5A~ m 5#@~ m 5U@~ m 5@~ m 5`h@~ m 5@m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3 N@~ o3@~ o38@~ o3{@~ o3x@~ o3@~ o3;@~ o3@~ o 3@~ o 3@~ o 3<@~ o 3@@~ o 3`m@o1p0 Amount~ p3"A~ p3~@~ p3`@~ p3Q@~ p3F@~ p3L@~ p35@~ p3@@~ p 3 E@~ p 3@@~ p 3Y@~ p 3@~ p 3�@p1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5@@~ r5Ћ@~ r5@~ r55@~ r5@~ r5@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5P@~ s5؊@~ s5@~ s5@\@~ s5@~ s5P@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5@~ u5@~ u5@~ u5@~ u5@~ u5a@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3@@~ v3H@~ v3�3@~ v3@~ v3Ծ@~ v31@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5H�A~ x5@~ x5�@~ x5@~ x5`@~ x50@~ x5� @~ x5@@~ x 5@~ x 5@~ x 5@~ x 5؃@~ x 5pp@x1y0 Amount~ y5 ~~ y5@~ y5�5@~ y5�A~ y5A~ y5�A~ y5d�A~ y5p A~ y 5A~ y 5@~ y 5H� A~ y 5@~ y 5Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5�0A~ {5x@~ {5@~ {5�&@~ {5h@~ {5 )@~ {50@~ {5@~ { 5@@~ { 5@~ { 5@~ { 5`@~ { 5L@{1|0 Amount~ |3T[~ |3~ |3~ |3`~ |3 Q~ |3@a~ |3 u~ |3~ | 34~ | 3-~ | 3d~ | 3~ | 3�|1"}2Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} 3} 3}1~4 Number of Returns~ ~3@~ ~3@~ ~3@3@~ ~3@~ ~3*@~ ~3@~ ~3@ @~ ~3T@~ ~ 3u@~ ~ 34@~ ~ 3@~ ~ 30s@~ ~ 3Y@~10 Amount~ 5,�A~ 5@~ 5@~ 5@~ 5@~ 5@~ 5@@~ 5�@~  5@~  5@~  5K@~  5w@~  5@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5+@~ �5@@~ �5@~ �5@~ �5p@~ �5@~ �5@~ �5h@~ � 5@~ � 5`@~ � 5O@~ � 5@~ � 5�1�0 Amount~ �5A~ �5@~ �5@@~ �5@I@~ �5l@~ �5P@~ �5@-@~ �5+@~ � 5@~ � 5@~ � 5@~ � 5r@~ � 5�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �B ~@~ �B@~ �B@~ �B @~ �B@~ �B@~ �B[@~ �B@~ � B@~ � BX@~ � B̪@~ � B@~ � Bn@�1�0 Amount~ �34&A~ �3@~ �3@~ �3@~ �3'@~ �3`@~ �3@~ �3@=@~ � 3@~ � 3@~ � 3@~ � 3:@~ � 6w@�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �30L@~ �3@~ �3@~ �3%@~ �3@~ �3�@~ �3@@~ �3H@~ � 3&@~ � 3@~ � 3r@~ � 3H@~ � 6k@�1�0 Amount~ �5 WA~ �5@~ �5K@~ �5@~ �5@~ �5@W@~ �5@~ �5@~ � 5r@~ � 5@~ � 5@~ � 5@~ � 5\@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5 w�@~ �5 @~ �5$@~ �5@~ �5G@~ �5I@~ �5@~ �5@~ � 5X@~ � 5ʧ@~ � 5(@~ � 5@~ � 5n@�1�0 Amount~ �5%A~ �5H@~ �5�/@~ �5@d@~ �5@@~ �5@~ �5A~ �5@~ � 5`@~ � 5@~ � 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~ �34@~ �3@~ �3@~ �3 @~ �3V@~ �3@~ �3@~ �3r@~ � 3@~ � 3@~ � 3t@~ � 3@z@~ � 3f@�1�0 Amount~ �5*~ �5@~ �52@~ �5@~ �5@~ �5p;A~ �5P�A~ �5P@~ � 5@~ � 5)@~ � 5@~ � 5@~ � 5@�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3 e@~ �3~ �3@~ �3W@~ �3@~ �3a@~ �3/@~ �3@~ � 32@~ � 3@~ � 3@~ � 3@~ � 3n@�1�8 Amount~ �?�5A~ �@~ �@̣@~ �@@~ �@@~ �@@~ �@@~ �@R@~ � @@~ � @G@~ � @@~ � @z@~ � @@�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= � �.�> ��" ������������������������������