�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% Pennsylvania&& 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`b~ 5`"@~ 5J~ 5=~ 5(A~ 50A~ 5(A~ 5�A~ 5XA~ 50@~ 5 q@~ 5@~ 5@ 1" 0Dependent Exemptions Count~ A��~ 5@~ 5�A~ 5IA~ 5�A~ 5�,~ 5%A~ 5�A~ 5A~ 5p@~ 5@~ 5$@~ 5O@ 1 0Joint Returns Count~ A^�~ 5E@~ 5P@~ 5[ A~ 5(B A~ 5@A~ 5�$~ 5H�A~ 5 A~ 51@~ 5@~ 5@~ 5@ 1 0Single Returns Count~ AN^�~ 5@@~ 5.�=~ 5Q"A~ 5>A~ 5,�A~ 5A~ 5@~ 5@~ 5@~ 5m@~ 5$@~ 5@ 1 0Head of Household Count~ A4U#A~ 5@~ 5@~ 58�A~ 5A~ 5�,�@~ 5@~ 5@~ 5n@~ 5Е@~ 5 @~ 5@j@~ 5]@ 10Number of Farm Returns~ AA@~ 5@~ 5 @~ 5 @~ 5@~ 5@~ 5@~ 5Ħ@~  5T@~  5@~  5@~  5o@~  5b@1#0Paid Preparer Returns Count~ A:~ 5@z@~ 5\�A~ 5(A~ 5FA~ 5!A~ 5vA~ 50�A~  5X�A~  5@7@~  58@~  5@~  5@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5&~ 5@~ 5,A~ 5xG'A~ 5l7%A~ 5r;~ 5,~ 5A~  5  A~  5�@~  5b@~  55@~  5@10 Amount~ 3 c,~ 3x# A~ 3 �~ 3z~ 3c�~ 3zs;~ 3~zg ~ 3e~  3-~  3* ~  3[~  3"~  3Ʃ�1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5ZN�~ 5@~ 5aA~ 54�A~ 5A~ 5|%A~ 5�#A~ 5A~  5p0 A~  5@~  5@~  5D@~  5@10 Amount~ 5�~ 5@~ 5lpA~ 5n�4~ 5^B+~ 5L�1A~ 5�J~ 5vr.~  5'A~  5X-A~  5&A~  5MA~  5912Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5 A~ 5ė@~ 5@~ 5@~ 5@~ 5@~ 5J@~ 5@~  5N@~  54@~  5:@~  5ͻ@~  5@10 Amount~ 3BA~ 3@@~ 3@q@~ 3�3@~ 3@~ 3�A~ 3hA A~ 3�=A~  3_A~  3x�A~  3D�A~  3� A~  30!A12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3k~ 3@~ 3 A~ 3vA~ 3A~ 3 yA~ 3A~ 30 A~  3�A~  3@~  3p"@~  3g@~  3 @10 Amount~ 5�(�~ 5`@~ 5�8A~ 5�A~ 5� A~ 5�$#A~ 5�1~ 5�#A~  5[)A~  5A~  5 A~  5F ~  5^J1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5� #A~ 5@~ 5@~ 5@~ 5N@~ 5 @~ 58?A~ 5@9@~  5@~  5d@~  5@q@~  5@~  5A@10 Amount~ 5< A~ 5Z@~ 5@~ 5@~ 5:@~ 5@~ 5@~ 5&@~  5@@~  5@~  5 g@~  5@~  5@O@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~ 3O)~ 3N@~ 3@~ 3@~ 3@~ 3@0A~ 3@~ 3E@~ 3�2@~ 3L@~ 3�@~ 3N@~ 3@ 1!0 Amount~ !5�4:~ !5l~ !5l�A~ !5>�&~ !5&�%~ !5NI~ !5~P~ !5�;<~ ! 5քQ~ ! 5)A~ ! 5a~ ! 5A~ ! 5�0A!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #5W~ #5@~ #5x�A~ #5bA~ #5c@~ #5 A~ #5�A~ #50�A~ # 5�7A~ # 5@@~ # 5O@~ # 5 @~ # 5@#1$0 Amount~ $5�:�~ $5?A~ $5� A~ $5@SA~ $58�A~ $5~$A~ $5ΎA~ $5D/A~ $ 5�7A~ $ 56@~ $ 5x�~ $ 5ta=A~ $ 5`A$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3�(A~ &3d@~ &3 o@~ &3@~ &3P3@~ &3@~ &3@~ &3@~ & 3@@~ & 3@~ & 3L@~ & 3@~ & 3P@&1'0 Amount~ '3f�-~ '3@~ '3@~ '3l�A~ '3A~ '3�$A~ '35~ '3)~ ' 3`�&A~ ' 3 �A~ ' 3A~ ' 3 $�@~ ' 3K@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5E~ )5@~ )5�@~ )5�#A~ )5XA~ )5x� A~ )5@UA~ )5p@~ ) 5 R@~ ) 5@@~ ) 5@~ ) 5@~ ) 5@)1*0 Amount~ *5yw~ *5w@~ *5QA~ *5y~ *5&m~ *5�~ *5�~ *5>g~ * 5FW~ * 5) A~ * 5�)#A~ * 5� A~ * 5P@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5@~ ,5v@~ ,5۳@~ ,5Ź@~ ,5s@~ ,5@~ ,5@~ ,5r@~ , 5@~ , 5@~ , 5@~ , 5n@~ , 5a@,1-0 Amount~ -3@]~ -3t~ -3~ -3x@~ -3̽@~ -3@~ -3z@~ -3~ - 3~ - 3`~ - 3Q~ - 3S~ - 3g-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5qA~ /5h@~ /5`@~ /5�9@~ /5�@~ /5@~ /5@~ /5@~ / 5@~ / 5.@~ / 5D@~ / 5f@~ / 5Q@/100 Amount~ 05Q~ 05@~ 05@~ 05� A~ 05� A~ 05mA~ 05�A~ 05`@~ 0 5�@~ 0 5G@~ 0 5_@~ 0 5@~ 0 5px@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25�A~ 25c@~ 25@~ 25@~ 25@~ 25h�A~ 25P,@~ 25@~ 2 5�"@~ 2 5 @~ 2 5@~ 2 5@~ 2 5ĕ@2130 Amount~ 33.0~ 33ؑ@~ 33D@~ 33@|@~ 33�A~ 33+A~ 33V T~ 33t_&A~ 3 3~�!~ 3 30�A~ 3 3hgA~ 3 3@~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53@�A~ 53@~ 530@~ 53@~ 53@~ 53O@~ 53@~ 53@~ 5 3k@~ 5 3@~ 5 3X@~ 5 3@~ 5 3p@5160 Amount~ 65^A~ 65Ē@~ 65@~ 65@~ 65@~ 65 @~ 65�:@~ 65@~ 6 5�>@~ 6 5(@~ 6 5@~ 6 5l@~ 6 50@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85A~ 85p@~ 85q@~ 85�@~ 85U@~ 85@~ 85^@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95xA~ 95p{@~ 950@~ 95a@~ 95`@~ 95@~ 95?@~ 95~ 9 5~ 9 5~ 9 5~ 9 5~ 9 591(:2 S.E. Health Insurance Deduction::5:5:5:5:5:5:5:5: 5: 5: 5: 5: 5:1;4 Number of Returns~ ;3@7A~ ;3@~ ;3!@~ ;3@~ ;3c@~ ;3 @~ ;3@~ ;3@~ ; 3-@~ ; 3?@~ ; 3H@~ ; 3Ш@~ ; 3@;1<0 Amount~ <5(\A~ <5Ҳ@~ <5`@~ <5@~ <5@V@~ <5@$@~ <5s@~ <5@O@~ < 5�@~ < 5Y@~ < 5@~ < 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^@~ >5y@~ >5@~ >5@~ >5f@~ >5@~ >5@~ > 5@~ > 5o@~ > 5@~ > 5`@~ > 5@>1?0 Amount~ ?5\MA~ ?5p@~ ?5@~ ?5@~ ?59@~ ?5@~ ?5@@~ ?5@@~ ? 5�@~ ? 5@~ ? 5h*A~ ? 5X@~ ? 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~ A3f=~ A3й@~ A30@~ A3A~ A3xLA~ A3H� A~ A3�A~ A3T@~ A 3`@~ A 3@@~ A 3@~ A 3@~ A 3@A1B0 Amount~ B3BA~ B3p@~ B3@~ B3A~ B3hZ A~ B3A~ B3ЋA~ B3% A~ B 3A~ B 3{A~ B 3A~ B 30e@~ B 3�@B1C; AGI Amount~ CI6>~ CI.{�~ CIzvf~ CIF>�~ CI2\�~ CI? ~ CI^ ~ CIR~ C IC|A~ C Ink~ C Ib&�~ C Ib]~ C IOC<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5l~ E5@~ E5�:@~ E5[@~ E5@~ E5A~ E5A~ E5H\A~ E 5(� A~ E 5(@~ E 5�.@~ E 5@~ E 5@E1F0 Amount~ F5r>5~ F5�A~ F5wA~ F5 ,A~ F5�R~ F5�~ F5s�~ F5.�-~ F 5~ F 5^n~ F 5.�~ F 5+A~ F 5*[hF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3 NA~ H3@~ H3@Y2A~ H3|�,A~ H3x%A~ H3,~ H3A~ H3p@~ H 3@~ H 3[@~ H 3#@~ H 3@~ H 3H@H1I0 Amount~ I5C<~ I5A~ I51~ I5ZB~ I5Ɓ�~ I5"�~ I5@A~ I5,@!A~ I 5A~ I 5@~ I 5w@~ I 5@~ I 5@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5�"~ K5@~ K54A~ K5v�2~ K5|(A~ K5>B~ K5(A~ K5�A~ K 5RA~ K 5@~ K 5@l@~ K 5@~ K 5@K1L0 Amount~ L5w�,~ L5Q@~ L5o.~ L5=~ L5~ L5�~ L5M~ L5k�~ L 5vw~ L 5�~ L 5VA~ L 5�#'~ L 5"!�L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3"~ N3U@~ N3�A~ N32~ N36�0~ N3vB~ N3.51~ N3�A~ N 3RA~ N 3@~ N 3@l@~ N 3@~ N 3@N1O0 Amount~ O3K� ~ O3[@~ O3@~ O3M/~ O3h 9A~ O3.k ~ O3e~ O3T~ O 30~ O 3�,�~ O 3mg~ O 3r�~ O 3 O1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5kB~ Q5U@~ Q5m@~ Q5@~ Q5A~ Q5 �A~ Q5T�A~ Q5A~ Q 50 @~ Q 5R@ Q 5** Q 5**~ Q 5Q1R0 Amount~ R5� 3~ R5C@~ R5@@~ R5`@~ R5`@~ R5X�A~ R5�,A~ R5 �@~ R 5@~ R 5C@ R 5** R 5**~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5تA~ T5@~ T5G@~ T5@~ T5@~ T5_@~ T5@~ T5@@~ T 5D@~ T 5;@~ T 5Y@~ T 5@~ T 5f@T1U0 Amount~ U3Y@~ U3�?~ U3$@~ U3S@~ U3-@~ U3_@~ U3�0@~ U3{@~ U 3@~ U 3T@~ U 3@~ U 3q@~ U 3@Y@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W54�A~ W5"@~ W5b@~ W5@~ W5�'@~ W5R@~ W5@~ W5`@~ W 5@_@~ W 5.@ W 5** W 5** W 5**W1X0 Amount~ X5�A~ X5"@~ X5ʡ@~ X5� @~ X5�%@~ X5@~ X50@~ X5 @~ X 5]@~ X 54@ X 5** X 5** X 5**X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5X<A Z5** Z5**~ Z54@~ Z5@~ Z5@~ Z5V@~ Z5@@~ Z 5�2@~ Z 5@~ Z 5@~ Z 5N@~ Z 5@Z1[0 Amount~ [3@ [3** [3**~ [3v@~ [3`@~ [3@~ [3@~ [3b@~ [ 3ʰ@~ [ 3h@~ [ 3y@~ [ 3@~ [ 3@9@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H@ ]H** ]H**~ ]Hp@~ ]Hz@~ ]H@~ ]HX@~ ]HȖ@~ ] H@~ ] H@~ ] H@~ ] H�@~ ] H{@]9^0 Amount~ ^5@ ^5** ^5**~ ^5b@~ ^5y@~ ^5|@~ ^5@~ ^5X@~ ^ 5@~ ^ 5@~ ^ 5g@~ ^ 5 @~ ^ 58@^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־[~ `5c@~ `5@@~ `5X�A~ `5H= A~ `5A~ `5�A~ `5� A~ ` 5@~ ` 5@~ ` 5@@~ ` 5q@~ ` 5h@`1a0 Amount~ a3Q~ a3@S@~ a3@~ a3@~ a3 �A~ a3dA~ a38�A~ a3�A~ a 3@~ a 3@~ a 3c@~ a 3@~ a 3@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3� A~ c3ڱ@~ c3@~ c3@~ c3@~ c3 @~ c3@~ c3 s@~ c 3e@~ c 3l@~ c 3E@~ c 3J@~ c 3@c1d0 Amount~ d5KV~ d5Ի@~ d5`4@~ d5@~ d5@~ d5ȿ A~ d5�> A~ d5x�A~ d 5@�A~ d 5@~ d 5A~ d 5 @~ d 5 8@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5r�~ f5_@~ f58wA~ f5Ԏ&A~ f5~t-~ f5bA~ f5�1~ f5�A~ f 5PSA~ f 5@~ f 5m@~ f 5@~ f 5@f1g0 Amount~ g5gY ~ g5L@~ g5`@~ g5~�*~ g5^cZ~ g5LNA~ g5>yO~ g52�~ g 5-~ g 5z~ g 5^i~ g 5v�~ g 5�g1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5J/ ~ i55@~ i5`tA~ i5|�'A~ i5~p.~ i5A~ i5В(A~ i5dA~ i 5TA~ i 5@~ i 5n@~ i 5@~ i 5@i1j0 Amount~ j5u� ~ j5@~ j5�'A~ j5@�(A~ j5a~ j5�1~ j52_~ j5 B~ j 5p:~ j 5K�~ j 5nt~ j 5>*�~ j 5�j1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5v�9~ l5@~ l5\�,A~ l54~ l5VX.~ l5n?~ l5� /~ l5A~ l 5`[ A~ l 5@~ l 5P @~ l 5@~ l 5@l1m0 Amount~ m5.~ m5@~ m5A~ m5*|H~ m5>1{~ m5RS0~ m5:9r~ m5zL~ m 5HOA~ m 5H�>~ �5Nv/~ � 5�,~ � 5H�A~ � 5@]A~ � 5�@~ � 5 @�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5l~ �5@~ �5a@~ �5P@~ �5@~ �5A~ �5A~ �5dA~ � 5 A~ � 5p-@~ � 5p7@~ � 5@~ � 5@�1�0 Amount~ �5V�~ �5@~ �5 b@~ �5~A~ �5�A~ �5� P~ �5nM�~ �5p\2�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3�\~ �3J@~ �3@~ �3 b@~ �3Y@~ �3YA~ �3xVA~ �3bA~ � 3VA~ � 3@~ � 3@~ � 32@~ � 3*@�1�0 Amount~ �5�5�~ �5N@~ �5@@~ �5� A~ �5A~ �5&gk~ �5�~ �5bs~ � 5J9A~ � 5(~ � 5>~ � 5A~ � 5TA�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3ƺa~ �3~ �3_@~ �3`'@~ �3@~ �3�A~ �3<�A~ �3nA~ � 3x A~ � 3@~ � 3`@~ � 3\@~ � 3w@�1�8 Amount~ �?�SA~ �@~ �@Y@~ �@@~ �@xA~ �@�A~ �@~L1~ �@�$A~ � @;)~ � @<�A~ � @�%~ � @\�A~ � @N+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 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= � �.�> ��" ������������������������������