�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% Tennessee&& 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~ 5@@~ 5 ~ 5A~ 5l+A~ 5DA~ 5TQA~ 5LA~ 5@~ 5U@~ 5@j@~ 5@~ 5@ 1" 0Dependent Exemptions Count~ Ad~ 5~@~ 5@qA~ 5A~ 5,;A~ 5A~ 5A~ 5@~ 5@~ 5@~ 5^@~ 5@~ 5@ 1 0Joint Returns Count~ Aj@~ 5@~ 5B@~ 5@~ 50@~ 5pA~ 5�A~ 5@~ 5@D@~ 5b@~ 5@@~ 5@~ 5@ 1 0Single Returns Count~ A�0A~ 5*@~ 5x�A~ 5A~ 5ЬA~ 5aA~ 5 @~ 5d@~ 5@~ 5(@~ 5\@~ 5@~ 5r@ 1 0Head of Household Count~ A@�A~ 5@~ 5@~ 5A~ 5 @~ 5@~ 5@~ 5@~ 5@~ 5�@~ 5h@~ 5R@~ 5A@ 10Number of Farm Returns~ A0@~ 5 @~ 5@~ 56@~ 5@~ 5@@~ 5@~ 5@~  5@~  5x@~  5@~  5 }@~  5q@1#0Paid Preparer Returns Count~ AbW~ 5!@~ 5��?�� 4 Number of Returns~ 3p,A~ 3@~ 3@~ 3`u@~ 3@@~ 3@~ 3@~ 3@~ 3@~ 3@~ 3D@~ 3D@~ 3@ 1!0 Amount~ !5�~ !5m ~ !5 A~ !5D�A~ !5�A~ !5n$ ~ !5y"~ !5A~ ! 5P."A~ ! 5H�A~ ! 5t�(A~ ! 5A~ ! 5A!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@~ #5�@~ #5 @~ #5@~ #5v@~ #5 @~ #5@~ # 5`@~ # 5�>@~ # 5@~ # 5ӳ@~ # 5"@#1$0 Amount~ $5֎�~ $5 @~ $5@~ $5 @~ $5�!@~ $50r A~ $5A~ $5�A~ $ 5p�A~ $ 5D0A~ $ 5y/A~ $ 5%A~ $ 5N�$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3(�A~ &3@~ &3$@~ &3@?@~ &3F@~ &3G@~ &3@~ &3 @~ & 3z@~ & 3ʨ@~ & 3@~ & 3pz@~ & 3`g@&1'0 Amount~ '3�$]~ '3&@~ '3[@~ '3@~ '3B@~ '3 L A~ '3hcA~ '3`� A~ ' 3� A~ ' 3`@~ ' 3XA~ ' 3@@~ ' 3@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5iA~ )5v@~ )5@~ )5-@~ )5@~ )5`#@~ )5`9@~ )5@~ ) 5@~ ) 5@~ ) 5@~ ) 5@~ ) 5Ђ@)1*0 Amount~ *5I~ *5@~ *5�A~ *5t&~ *5d#A~ *50A~ *5�E~ *5H$A~ * 5!!A~ * 5P A~ * 5� A~ * 5@a@~ * 5@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5p@~ ,5Ψ@~ ,5\@~ ,5@~ ,5@~ ,5@~ ,5@~ ,5g@~ , 5@~ , 5@~ , 5L@~ , 5@|@~ , 5Pp@,1-0 Amount~ -3x�~ -3~ -3~ -3@l~ -3~ -30~ -3~ -3@~ - 3~ - 3Y~ - 3@~ - 3~ - 3O-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5A~ /5v@~ /5�@~ /5 @~ /54@~ /5`@~ /5@@~ /5@~ / 5@~ / 5`|@~ / 5r@~ / 53@~ / 5&@/100 Amount~ 05fA~ 05Đ@~ 05@~ 05@~ 05�@~ 05@~ 05C@~ 05@~ 0 5~@~ 0 5t@~ 0 50@~ 0 5O@~ 0 5B@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25hMA~ 25S@~ 25@~ 25*@~ 25@~ 25E@~ 25`y@~ 25@~ 2 5|@~ 2 5@~ 2 5ϳ@~ 2 5Ќ@~ 2 5|@2130 Amount~ 33̗5A~ 33`@~ 33@~ 33@~ 33`@~ 33$eA~ 33A~ 33�A~ 3 3�?A~ 3 3@~ 3 3`\@~ 3 3;@~ 3 3R@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53X@~ 53`n@~ 53ě@~ 53@~ 53V@~ 53N@~ 53@~ 53@~ 5 3@~ 5 3Ԗ@~ 5 3@~ 5 3 t@~ 5 3a@5160 Amount~ 65@~ 65@~ 65@~ 65@~ 65{@~ 65� @~ 65@~ 65@~ 6 5 @~ 6 5@~ 6 53@~ 6 5@~ 6 5|@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85x@~ 85j@~ 85b@~ 85�@~ 85@~ 85@~ 85@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95@~ 95c@~ 95X@~ 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~ ;3Ђ@~ ;3@~ ;3@~ ;3]@~ ;3w@~ ;3U@~ ;3[@~ ;3е@~ ; 3%@~ ; 3N@~ ; 37@~ ; 3@~ ; 3؂@;1<0 Amount~ <5@~ <5@~ <5@~ <5]@~ <5@~ <5�@~ <5@~ <56@~ < 5^@~ < 5@~ < 5|@~ < 5 @~ < 5T@<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~ >5B@~ >5E@~ >5b@~ >5w@~ >5@~ >5d@~ >5"@~ >5r@~ > 5@~ > 5@~ > 5@~ > 5؉@~ > 5u@>1?0 Amount~ ?5@�A~ ?5r@~ ?5q@~ ?5`@~ ?5(@~ ?5@~ ?5c@~ ?5@~ ? 5@~ ? 5�5@~ ? 5�8@~ ? 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~ A3A~ A3ʮ@~ A3`@~ A3r@~ A3 @~ A3@~ A3P@~ A3X@~ A 3@~ A 3@~ A 3@~ A 34@~ A 3@A1B0 Amount~ B3Y/A~ B3@~ B3`@~ B3@~ B3� @~ B3`A~ B3@VA~ B30@~ B 3@@~ B 3�@~ B 3�A~ B 3 @~ B 3 @B1C; AGI Amount~ CIf~ CIX�~ CI�~ CIn~ CIjm~ CI�?t~ CI�~ CIք�~ C Inc~ C I:^~ C IH#`A~ C I^�~ C In7�C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5�"~ E5<@~ E5@~ E5>@~ E5 @~ E5��@~ E5@�A~ E5`;@~ E 5\@~ E 5B@~ E 5t@~ E 5 @~ E 5\@E1F0 Amount~ F5VC3~ F5c@~ F5f@~ F5�/A~ F5 A~ F5M7A~ F5A~ H3@~ H3�0 A~ H3A~ H3�A~ H3}A~ H3h A~ H3@~ H 3K@~ H 3L@~ H 3׷@~ H 3ܘ@~ H 3@H1I0 Amount~ I5K�~ I5P@~ I5fBA~ I5��~ I5V�~ I5IAA~ I5Ь2A~ I5A~ I 5h�A~ I 5@~ I 5@~ I 5O@~ I 58@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5�9?A~ K5~ K5h�A~ K5,�A~ K5A~ K5,'A~ K5HKA~ K58HA~ K 5|@~ K 5O@~ K 5b@~ K 5@~ K 5@K1L0 Amount~ L5M2~ L5~ L5иA~ L5�~ L5^D~ L5:u�~ L5R{L~ L5~ L 5O�~ L 54ELA~ L 5�~ L 5�~ L 5�L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3|~ N3H@~ N3�A~ N3A~ N3A~ N3D'A~ N3HKA~ N3 HA~ N 3|@~ N 3P@~ N 3@b@~ N 3@~ N 3@N1O0 Amount~ O3�~ O3&@~ O3A@~ O3PA~ O3P;(A~ O3�9r~ O3�~ O3 �9A~ O 3:A~ O 3X�+A~ O 3�~ O 3C~ O 3��O1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q58� A~ Q5I@~ Q5@c@~ Q5 @~ Q5@~ Q58�A~ Q5B@~ Q5Y@~ Q 5�@~ Q 56@~ Q 5~ Q 5~ Q 5Q1R0 Amount~ R5xA~ R5*@~ R51@~ R5-@~ R5 @~ R5@~ R5 @@~ R5@~ R 50@~ R 5*@~ R 5~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5p@ T5** T5**~ T5S@~ T5@~ T5 #@~ T5@~ T5@~ T 5L@~ T 5@~ T 5x@~ T 5i@~ T 5J@T1U0 Amount~ U3@ U3** U3**~ U3F@~ U3@~ U3@~ U3;@~ U3@~ U 3^@~ U 3x@~ U 38@~ U 3Z@~ U 3<@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5b@~ W5@~ W5@~ W5@e@~ W53@~ W5@~ W5@~ W5@~ W 5B@ W 5** W 5** W 5** W 5**W1X0 Amount~ X5@~ X5@~ X5@~ X5@~ X5@~ X5@~ X5@~ X5@~ X 5A@ X 5** X 5** X 5** X 5**X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5@~ Z5@~ Z5F@~ Z5@~ Z5@~ Z5@~ Z5@~ Z5@~ Z 5@~ Z 5@~ Z 5:@~ Z 5@~ Z 5@Z1[0 Amount~ [3@ [3*~ [3K@~ [3R@~ [3Y@~ [3t@~ [3x@~ [3@~ [ 3@~ [ 3̖@~ [ 3@~ [ 3h@~ [ 3v@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H@~ ]H~ ]H2@~ ]HR@~ ]H`@~ ]Hu@~ ]H@~ ]H8@~ ] H@~ ] Hy@~ ] H@~ ] H`i@~ ] Hg@]9^0 Amount~ ^5�@~ ^5~ ^5@~ ^5D@~ ^5@c@~ ^5@~ ^5h@~ ^5Đ@~ ^ 5@~ ^ 5@~ ^ 5d@~ ^ 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~ `5$A~ `5S@~ `50@~ `5@~ `5HA~ `5�A~ `5FA~ `5@~ ` 5@@~ ` 5Ķ@~ ` 5@~ ` 5@~ ` 5t@`1a0 Amount~ a3|]!A~ a32@~ a3̑@~ a3@~ a3`@~ a3A~ a3@A~ a3v@~ a 3_@~ a 3֯@~ a 3d@~ a 3@~ a 3@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3\�A~ c3D@~ c3@~ c3�@~ c3@~ c3�'@~ c3�.@~ c3@~ c 3@~ c 3q@~ c 3|@~ c 3@~ c 3@c1d0 Amount~ d5-~ d5@~ d5R@~ d50�@~ d5@~ d5`@~ d5`@~ d5�!@~ d 500@~ d 5F@~ d 5@~ d 5o@~ d 5|@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5�1v~ f5L@~ f5A~ f5 �A~ f5P�A~ f5(�A~ f5XDA~ f5FA~ f 5{@~ f 5O@~ f 5c@~ f 5@~ f 5@f1g0 Amount~ g5Jz~ g5@~ g5@~ g5jA~ g5 0%A~ g5~h~ g5Jq�~ g58A~ g 5�j~ g 5�+A~ g 5 ~ g 5C~ g 5u�g1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5R|~ i5@~ i5 A~ i5l�A~ i5<8A~ i5�A~ i5HIA~ i5HIA~ i 5~@~ i 5@R@~ i 5e@~ i 5@~ i 5@i1j0 Amount~ j5ܭ~ j5@~ j5@~ j5�A~ j5T2'A~ j5� p~ j5@~ o3@@~ o3@@~ o3@@~ o 3@~ o 3 @~ o 32@~ o 3 @~ o 3\@o1p0 Amount~ p3�~ p3@~ p3@~ p3@~ p3`j@~ p3p�A~ p3 A~ p3b A~ p 3� A~ p 30� A~ p 3)~ p 3�8A~ p 3vs(p1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5(=A~ r5@~ r50�A~ r5�A~ r5p@~ r5\@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5t0~ s5@~ s5QA~ s5,JA~ s5@~ s5p{@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5GA~ u5X@~ u5H�A~ u5QA~ u502@~ u5`@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3$A~ v3P@~ v3pl A~ v3�A~ v3@~ v3@U@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5j&�~ x5@~ x5l*A~ x5A~ x5T�A~ x5A~ x5x+A~ x5�-A~ x 5S@~ x 5@~ x 5$@~ x 5@~ x 5@x1y0 Amount~ y5 �~ y5�!@~ y5�;A~ y5�0A~ y52A~ y5pAA~ y5��~ y5ޥk~ y 5�3;A~ y 5p�+A~ y 5m|~ y 5V?~ y 5zTry1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5F.w~ {5,@~ {5A~ {5A~ {5 �A~ {5H�A~ {5J A~ {5�@~ { 5Q@~ { 57@~ { 5@~ { 5Ԑ@~ { 5z@{1|0 Amount~ |31�~ |3`~ |3~ |3�~ |3~ |3�~ |3t~ |3}~ | 3�9~ | 3~ | 3�7~ | 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~ ~3h�A~ ~3H@~ ~3�(@~ ~3A@~ ~3@~ ~3J@~ ~3@~ ~3@~ ~ 3�>@~ ~ 3@~ ~ 3@~ ~ 3@@~ ~ 3̘@~10 Amount~ 5x~ 5֦@~ 5@~ 5 5@~ 5C@~ 5HA~ 5A~ 5'A~  5x� A~  5�@~  5P�A~  5}A~  5�&A1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5�@~ �5¢@~ �5Ƶ@~ �5N@~ �5@~ �5W@~ �5@~ �5@~ � 5p@~ � 5h@~ � 5pv@~ � 5:@~ � 5@�1�0 Amount~ �5!A~ �5@~ �5@~ �5p@~ �5`@~ �5�A~ �5>@~ �5@h@~ � 5{@~ � 5@~ � 5@~ � 5T@~ � 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~ �Bp@~ �B@~ �BH@~ �B@~ �B@~ �B@~ �B@~ �B@B@~ � B�@~ � B`@~ � B@~ � B@~ � B@�1�0 Amount~ �3P�A~ �3@~ �3(@~ �3 @~ �3g@~ �3@~ �3@~ �3n@~ � 3@<@~ � 3:@~ � 3B@~ � 3t@~ � 60@�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3�!A~ �3ާ@~ �3@~ �3@~ �3 (@~ �3@~ �30e�@~ �3@~ � 3d@~ � 3@C@~ � 3^@~ � 3­@~ � 6@�1�0 Amount~ �5&A~ �57@~ �5 @~ �5|@~ �5 D@~ �50@~ �5X�A~ �5P@~ � 50@~ � 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~ �5j ~ �5@~ �5�@~ �5v@~ �5v@~ �5n@~ �5A~ �5@@~ � 5@~ � 5@~ � 5�7@~ � 52@~ � 5\@�1�0 Amount~ �5v]E~ �59@~ �5m@~ �5@~ �5@~ �5A~ �5A~ �5`RA~ � 5�+A~ � 50@~ � 5@�A~ � 5@~ � 5@�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3GA~ �3@~ �3(@~ �3�9@~ �3@~ �3� @~ �3� A~ �3@~ � 3 o@~ � 3�@~ � 3p@~ � 3ީ@~ � 3,@�1�0 Amount~ �5~ �5@~ �5`i@~ �5�(A~ �5 �A~ �5Ή-~ �5d�.A~ �5�*~ � 5%~ � 5x�A~ � 5xA~ � 5@~ � 5�%A�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3A~ �3~ �3�@~ �3@~ �3"@~ �3P@~ �3@~ �3@~ � 3`@~ � 3t@~ � 3@@~ � 3Ԯ@~ � 3@�1�8 Amount~ �?��~ �@~ �@@~ �@d@~ �@r@~ �@A~ �@0�A~ �@صA~ � @�A~ � @�A~ � @PA~ � @�@~ � @$: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= � �.�> ��" ������������������������������