�\pPreferred Customer (]�uy 5(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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% North Dakota&& 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~ AT{A~ 5@~ 5@~ 5q@~ 5`@~ 5_@~ 5@~ 5@~ 5@~ 5@~ 5@~ 5v@~ 5d@ 1" 0Dependent Exemptions Count~ A A~ 5 @~ 5@~ 5@~ 5@@~ 5@~ 5@~ 57@~ 5L@~ 5Ҥ@~ 5@~ 5pw@~ 5@a@ 1 0Joint Returns Count~ AhA~ 5R@~ 5@~ 5@~ 5�@~ 5`l@~ 5R@~ 5@~ 5պ@~ 5t@~ 5V@~ 5s@~ 5@b@ 1 0Single Returns Count~ A�A~ 5@~ 5@@~ 5@~ 5@~ 5@~ 5i@~ 54@~ 5P@~ 5l@~ 5@m@~ 5A@~ 50@ 1 0Head of Household Count~ A@@~ 5_@~ 5@~ 52@~ 5G@~ 5@~ 5@~ 5@b@~ 5V@~ 5=@~ 5@@~ 5@~ 5 10Number of Farm Returns~ A@@~ 5r@~ 5@~ 5ұ@~ 5o@~ 5@~ 5o@~ 5@~  5@~  5x@~  5`r@~  5D@~  52@1#0Paid Preparer Returns Count~ A�A~ 5 @~ 5� @~ 5 [@~ 5@~ 5@~ 5@@~ 5z@~  5@~  5\@~  5ڠ@~  5s@~  5 d@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 50�A~ 5@~ 5@~ 5 A@~ 5C@~ 5@~ 5@~ 5@~  5ȸ@~  5@~  5@~  5r@~  5a@10 Amount~ 3�~ 3@~ 3�A~ 3'~ 3�)A~ 3tS9A~ 3 2��?�� 4 Number of Returns~ 3 @~ 3̔@~ 3@~ 3@~ 3U@~ 3@~ 3@~ 3p@~ 3@~ 38@~ 3@~ 3V@~ 3N@ 1!0 Amount~ !5$�A~ !5~ !5@~ !5@~ !5s@~ !50@~ !5�2@~ !5@~ ! 5^@~ ! 5@@~ ! 5X@~ ! 5ٶ@~ ! 58@!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #5L@~ #5@~ #5@~ #5>@~ #55@~ #5@~ #5@~ #5@~ # 5A@~ # 5М@~ # 5j@~ # 5t@~ # 5c@#1$0 Amount~ $5d8$A~ $5h@~ $5@~ $5@E@~ $5@~ $5 R@~ $5@~ $5A@~ $ 5�=@~ $ 5@~ $ 5 @~ $ 5@~ $ 5�,A$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3@~ &3`@~ &3<@~ &3@~ &3j@~ &3.@~ &3@~ &3@~ & 3@~ & 3 u@~ & 3q@~ & 3:@~ & 30@&1'0 Amount~ '3�A~ '3P@~ '3r@~ '3L@~ '3�$@~ '3e@~ '3@@~ '3@@~ ' 3@~ ' 3@~ ' 3 @~ ' 3Ț@~ ' 3\@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5�=@~ )5u@~ )5$@~ )5Q@~ )5q@~ )5g@~ )5ӽ@~ )5D@~ ) 5Л@~ ) 5`@~ ) 5`@~ ) 5K@~ ) 5@@)1*0 Amount~ *5AA~ *5n@~ *5@~ *5@~ *5h@~ *5@~ *5]@~ *5`@~ * 5 @~ * 5v@~ * 5R@~ * 5@~ * 5(@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5�@~ ,5X@~ ,5@~ ,5@~ ,5\@~ ,5p@~ ,5@@~ ,5H@~ , 5`@~ , 5x@~ , 50r@~ , 5A@~ , 52@,1-0 Amount~ -30A~ -3�+~ -3�~ -3~ -3@~ -3-@~ -3@~ -3@~ - 3@@~ - 3@~ - 3@~ - 3x@~ - 3y�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5Z@~ /5P{@~ /5И@~ /5@~ /5@~ /5@~ /5ܦ@~ /5@~ / 5n@~ / 5@P@ / 5** / 5**~ / 5/100 Amount~ 05@@~ 05p@~ 05@~ 05@~ 05V@~ 05@~ 05a@~ 052@~ 0 5@~ 0 5 m@ 0 5** 0 5**~ 0 501'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25v@~ 25,@~ 25Q@~ 25{@~ 25P@~ 25@~ 25@~ 25*@~ 2 5T@~ 2 5Ѐ@~ 2 5~@~ 2 5L@~ 2 5D@2130 Amount~ 33cA~ 33@T@~ 33t@~ 33h@~ 33@~ 33@~ 33`"@~ 33�@~ 3 3�:@~ 3 3j@~ 3 3O@~ 3 3 @~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53#@~ 53F@~ 53`p@~ 53$@~ 53 @~ 53@~ 53l@~ 53@~ 5 3@~ 5 3 d@~ 5 3b@~ 5 30@~ 5 31@5160 Amount~ 65g@~ 65V@~ 650y@~ 654@~ 65Ҩ@~ 65Ѻ@~ 65w@~ 65&@~ 6 5@~ 6 5~@~ 6 5@~ 6 5J@~ 6 5P@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85p@~ 85^@~ 85h@~ 85@~ 85|@~ 85@~ 85@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95E@~ 95@P@~ 95w@~ 95@~ 95@~ 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@~ ;30@~ ;3l@~ ;3 @~ ;3B@~ ;3@~ ;3@~ ;3@~ ; 3@~ ; 3 {@~ ; 3{@~ ; 3M@~ ; 3F@;1<0 Amount~ <5s@~ <5P@~ <5@~ <5˲@~ <5O@~ <5D@~ <5]@~ <5@~ < 5@~ < 5D@~ < 5@~ < 5e@~ < 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~ >54@~ >5"@~ >58@~ >5@T@~ >5a@~ >5|@~ >5@~ >5 @~ > 5@~ > 5q@~ > 5@j@~ > 5<@~ > 5@>1?0 Amount~ ?5@~ ?5@@~ ?5=@~ ?5@e@~ ?5pu@~ ?5@~ ?5~@~ ?5@~ ? 5@~ ? 5¬@~ ? 5.@~ ? 5x@~ ? 5P@?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~ A3p@~ A3 @~ A3F@~ A3@~ A3@~ A3@~ A3!@~ A3f@~ A 32@~ A 3ȑ@~ A 3@@~ A 3 g@~ A 3@Y@A1B0 Amount~ B3(�A~ B3J@~ B3@~ B3@~ B3@@~ B3`$@~ B3k@~ B3@~ B 3@~ B 3@~ B 3@~ B 3@~ B 3@B1C; AGI Amount~ CI~2�~ CI ~ CID�A~ CIf+A~ CIB~ CIo�~ CIf~ CI4�2A~ C I�7~ C I`�A~ C I+~ C I�% A~ C IAC<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5@@~ E5@~ E5ԑ@~ E5@~ E5%@~ E5@~ E5@~ E5I@~ E 5C@~ E 5@~ E 5@~ E 5s@~ E 5`b@E1F0 Amount~ F5V�3~ F5K@~ F5N@~ F5 '@~ F5@~ F5�@~ F5YA~ F5� �@~ F 5@~ F 5�@~ F 5@~ F 5@@~ F 5@F1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3X A~ H3@~ H3P@~ H3@@~ H3^@~ H3@~ H3@~ H3@~ H 3d@~ H 3h@~ H 3`s@~ H 3D@~ H 33@H1I0 Amount~ I5Z Number of Returns~ ]HH@~ ]H~ ]H"@~ ]HP@~ ]H@[@~ ]Hi@~ ]Hi@~ ]H b@~ ] Hj@~ ] HR@~ ] Ha@~ ] HD@~ ] H6@]9^0 Amount~ ^5@~ ^5~ ^5@~ ^5?@~ ^5[@~ ^5 t@~ ^5w@~ ^5@r@~ ^ 5@~ ^ 5l@~ ^ 5@~ ^ 5u@~ ^ 5j@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ 5_ 5_1`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`4 Number of Returns~ `5@~ `5&@~ `5@~ `5d@~ `5R@~ `5@~ `5@~ `5U@~ ` 5@~ ` 5@~ ` 5؎@~ ` 5 g@~ ` 5Y@`1a0 Amount~ a3@~ a3@~ a3p@~ a3;@~ a3%@~ a3@~ a3@@~ a3@~ a 3"@~ a 3}@~ a 3@~ a 3l@~ a 3@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3@~ c3t@~ c3@~ c3{@~ c3@~ c3>@~ c3@~ c3d@~ c 3F@~ c 3@~ c 3(@~ c 3`a@~ c 3S@c1d0 Amount~ d5f@~ d5P@~ d5z@~ d5@~ d5@~ d5@~ d5@~ d5@~ d 5@~ d 54@~ d 5F@~ d 5@~ d 5r@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5� A~ f5$@~ f5�@~ f5@@~ f5e@~ f5 @~ f5@@~ f5@~ f 5@~ f 5@~ f 5@~ f 5v@~ f 5d@f1g0 Amount~ g5NaQ~ g53@~ g5˼@~ g5=@~ g5@~ g5�?A~ g5$A~ g5A~ g 5�1A~ g 5�@~ g 5P�A~ g 5@@~ g 5`@g1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5 FA~ i5`@~ i5`'@~ i5@~ i5�8@~ i5@~ i5 @~ i5 @~ i 5@~ i 5@~ i 5@~ i 5v@~ i 5d@i1j0 Amount~ j5[X~ j5@~ j5@~ j5@~ j5@@~ j5�% A~ j50�A~ j5kA~ j 50�A~ j 5n@~ j 5_A~ j 5`@~ j 5@j1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5A~ l5@~ l5@@~ l5^@~ l5@@~ l5I@~ l5`@~ l5@~ l 5@~ l 5@@~ l 5j@~ l 5r@~ l 5@b@l1m0 Amount~ m5δ?~ m5@~ m5@~ m5@~ m5@~ m5A~ m5(� A~ m58 A~ m 5k@~ m 5 @~ m 5]@~ m 5U@~ m 5�@m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3@~ o3j@~ o3@~ o3Ѳ@~ o3@~ o3>@~ o3P@~ o32@~ o 3@~ o 3(@~ o 3@~ o 3@l@~ o 3``@o1p0 Amount~ p3dA~ p3@@~ p3t@~ p3@~ p3@~ p3@~ p3@B@~ p3@0@~ p 3@@~ p 3@~ p 3@@~ p 3@~ p 3@p1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5@&@~ r5@~ r5@~ r5@~ r5l@~ r5pt@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5w@~ s5@~ s5W@~ s5@@~ s5@~ s5C@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5�@~ u5@~ u5@~ u5g@~ u5|@~ u5P@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3@@~ v3p@~ v3_@~ v3@~ v3@~ v3@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5|A~ x5,@~ x5`A@~ x5`P@~ x5`@~ x5@~ x5`@~ x5@~ x 5K@~ x 5@~ x 5@~ x 5u@~ x 5d@x1y0 Amount~ y5X~ y5@~ y5@@~ y5p@~ y5�(@~ y5 A~ y5A~ y52A~ y 5?A~ y 50@~ y 5jA~ y 5@~ y 5@y1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5A~ {5@~ {5�9@~ {5@@~ {5%@~ {5@~ {5�@~ {5@~ { 5T@~ { 5@~ { 5؄@~ { 5S@~ { 53@{1|0 Amount~ |3�~ |3~ |3~ |3F~ |3C~ |35~ |3� ~ |3S~ | 3|~ | 3e~ | 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@~ ~3t@~ ~3�@~ ~3@~ ~3r@~ ~ 3@~ ~ 3ĕ@~ ~ 3<@~ ~ 3j@~ ~ 3Z@~10 Amount~ 5�A~ 5d@~ 5@~ 5@~ 5@~ 5@@~ 5F@~ 5@~  5@~  5@~  5@ @~  5@~  5u@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5$@~ �50|@~ �5P@~ �5Φ@~ �5@~ �5@~ �54@~ �5@~ � 5 s@~ � 5K@ � 5** � 5**~ � 5�1�0 Amount~ �5p@~ �5@~ �5@~ �5�@~ �5@~ �5f@~ �5@~ �5@~ � 5r@~ � 5@ � 5** � 5**~ � 5�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �B @~ �Br@~ �BH@~ �B@~ �Bد@~ �B@~ �BZ@~ �B @~ � B@~ � BĜ@~ � B @~ � Bs@~ � B`b@�1�0 Amount~ �3@~ �3|@~ �3t@~ �3@~ �3D@~ �3@~ �3@~ �3p@~ � 3@~ � 3@~ � 3@?@~ � 3@~ � 6+@�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3 @~ �3r@~ �3@~ �3J@~ �3@~ �3@~ �3@~ �3 @~ � 3`@~ � 3<@~ � 3$@~ � 3@r@~ � 6``@�1�0 Amount~ �5@~ �5@~ �5@~ �5Ʃ@~ �5I@~ �5@y@~ �5@~ �5y@~ � 5-@~ � 5J@~ � 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@~ �50y@~ �5x@~ �5@~ �5^@~ �5@~ �5@~ �5E@~ � 5@@~ � 5@~ � 5@~ � 5s@~ � 5`b@�1�0 Amount~ �5( A~ �5@~ �5@~ �5_@~ �5s@~ �5w@~ �5 @~ �5`@~ � 5R@~ � 5�9@~ � 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~ �3E@~ �3s@~ �3y@~ �3@~ �3@~ �3G@~ �3@~ �3@~ � 3w@~ � 3@@~ � 3ܙ@~ � 3`m@~ � 3@\@�1�0 Amount~ �5$aA~ �5N@~ �5@~ �5[@~ �55@~ �5`@~ �5 =@~ �5`@~ � 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@@~ �3~ �30@~ �3@~ �3@~ �3/@~ �3)@~ �3H@~ � 3m@~ � 3@~ � 3@~ � 3Ps@~ � 3 b@�1�8 Amount~ �?p�A~ �@~ �@@~ �@@~ �@W@~ �@2@~ �@^@~ �@@~ � @@~ � @@~ � @@~ � @5@~ � @H@�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= � �.�> ��" ������������������������������