�\pPreferred Customer (]�uy 6(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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% West Virginia&& 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(dA~ 5h�A~ 5p@~ 5)A~ 5@~ 5c@~ 5P@~ 5ܲ@~ 5t@~ 5(@~ 5q@ 1" 0Dependent Exemptions Count~ A�?A~ 5@~ 5@J@~ 5@@~ 5@~ 5@J@~ 5@~ 5�@~ 5@~ 5@~ 5@~ 5@~ 5q@ 1 0Joint Returns Count~ A �A~ 5(@~ 5@*@~ 5�@~ 5@~ 5�:@~ 5�@~ 5H@~ 5@~ 5S@~ 5w@~ 5@~ 5n@ 1 0Single Returns Count~ Ad�A~ 5d@~ 5pD�@~ 50@~ 5 @~ 5@~ 5@~ 5.@~ 5@~ 5Ѐ@~ 58@~ 5W@~ 56@ 1 0Head of Household Count~ A`h@~ 5 g@~ 5@A@~ 5@~ 5@~ 5}@~ 5@~ 5@~ 5q@~ 5U@~ 5[@~ 5"@~ 5@ 10Number of Farm Returns~ A@~ 5�@~ 5,@~ 5@~ 5Ğ@~ 5@~ 5@~ 5|@~  5؀@~  5`g@~  5@j@~  5F@~  5$@1#0Paid Preparer Returns Count~ AX�A~ 5@~ 5Ж@~ 50U@~ 5 @~ 5@~ 5@~ 5f@~  5@~  5j@~  5D@~  5@~  5Pp@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5&~ 5@~ 5A~ 5 F�@~ 5@~ 5@~ 5`@~ 5h@~  5@~  5@~  5,@~  5@~  5l@10 Amount~ 3�~ 3@m@~ 3�*~ 3jj~ 3o~ 3z�~ 3�&~ 3V �~  3VTU~  3�!A~  3U)~  3�= A~  3@1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5d�A~ 5@~ 5@}@~ 5 @~ 5`@~ 5�$@~ 5po@~ 5~@~  5� @~  5 @~  5@~  5@~  5q@10 Amount~ 565~ 5T@~ 5 @~ 5P@~ 5!@~ 5�&A~ 5�&A~ 5P@~  5@~  5@@~  5`@~  5�-@~  5@12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5,@~ 5@Z@~ 5Ј@~ 5@~ 5@~ 5@~ 5@~ 5@~  5X@~  5Ȏ@~  5@~  5x@~  5 e@10 Amount~ 3A~ 3@~ 3_@~ 3@~ 3İ@~ 3g@~ 3-@~ 3 @~  3@~  3@~  3@~  3@~  3}@12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3h�A~ 3@~ 3@~ 3 @~ 3@~ 3@~ 3@~ 3@~  3@~  3@~  3&@~  3`@~  3 q@10 Amount~ 5x�A~ 5@~ 5@~ 53@~ 5c@~ 5 @~ 5@~ 5@~  5`@~  5 @~  5@~  5@~  5k@1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5 o@~ 5j@~ 5@~ 5@~ 5T@~ 5@~ 5;@~ 5@~  5@~  5@~  5̡@~  5`}@~  5`c@10 Amount~ 5@~ 5v@~ 5p@~ 5@~ 5@~ 5d@~ 5@~ 5@~  5Į@~  5@~  5^@~  5*@~  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~ 3pw@~ 3@~ 3@Q@~ 3<@~ 3@~ 3@~ 3@~ 3@~ 3@~ 3\@~ 3@~ 3w@~ 3@`@ 1!0 Amount~ !5P-A~ !5~ !5@~ !5`@~ !5P@~ !5]@~ !5@"@~ !5p@~ ! 5pf@~ ! 5@~ ! 50%A~ ! 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`@~ #5@~ #5@~ #5@~ #5@~ #5@~ #5@@~ #5@~ # 5@~ # 5r@~ # 5a@~ # 5@~ # 5 q@#1$0 Amount~ $5^A~ $5S@~ $5u@~ $5�@~ $5{@~ $5@~ $5@~ $5p/@~ $ 5A~ $ 5p@~ $ 5�A~ $ 5@~ $ 5P�A$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3K@~ &3a@~ &3T@~ &3@~ &3º@~ &3t@~ &3 @~ &3@~ & 3>@~ & 3X@~ & 3@~ & 3U@~ & 3;@&1'0 Amount~ '3,A~ '3đ@~ '3@~ '3 �@~ '3@~ '3@@~ '3N@~ '3@#@~ ' 3`|@~ ' 3@~ ' 3@~ ' 3 @~ ' 3F@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5P�A~ )5�@~ )5@~ )5@ @~ )5�(@~ )5@~ )5@~ )58@~ ) 5д@~ ) 5t@~ ) 5@~ ) 5f@~ ) 5Q@)1*0 Amount~ *5o~ *5@~ *5`@~ *5@�A~ *5A~ *5toA~ *5DA~ *5p�A~ * 5p A~ * 5v@~ * 5`@~ * 5@~ * 5@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5@~ ,5P@~ ,5@~ ,5@~ ,5d@~ ,5Ω@~ ,5F@~ ,58@~ , 5@~ , 5f@~ , 5h@~ , 5C@~ , 5$@,1-0 Amount~ -3~ -38~ -3ܲ~ -3~ -3~ -3~ -3~ -3˶~ - 3n~ - 3d~ - 3p~ - 3R~ - 3 -1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5@`@~ /5@Q@~ /5_@~ /5@~ /5@~ /5@~ /5ܽ@~ /5@~ / 5@~ / 5S@~ / 5F@ / 5** / 5**/100 Amount~ 05��@~ 05i@~ 05%@~ 05@~ 05I@~ 05`@~ 05@~ 05q@~ 0 5@~ 0 5pp@~ 0 5b@ 0 5** 0 5**01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25@~ 25;@~ 25n@~ 25@~ 25G@~ 25@~ 25o@~ 25>@~ 2 5©@~ 2 5`@~ 2 5@~ 2 5c@~ 2 5M@2130 Amount~ 33̔A~ 33`g@~ 33T@~ 33@~ 33@@~ 33 @~ 333A~ 33@~ 3 3n@~ 3 3@~ 3 3@@~ 3 3@~ 3 3x@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53�#@~ 53I@~ 53@~ 53h@~ 53 @~ 53=@~ 53@~ 53@~ 5 3(@~ 5 3t@~ 5 3ps@~ 5 3K@~ 5 3&@5160 Amount~ 65 @~ 65Z@~ 65@~ 65@~ 65$@~ 65@~ 65M@~ 65@~ 6 5@~ 6 5@~ 6 5<@~ 6 5g@~ 6 5B@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85|@~ 85N@~ 85@~ 854@~ 85@~ 85Q@~ 855@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 951@~ 95F@~ 95P}@~ 95@~ 95f@~ 959@~ 95v@~ 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~ ;3k@~ ;3e@~ ;3d@~ ;3ܘ@~ ;3@~ ;3@~ ;3@~ ;3@~ ; 3|@~ ; 3؄@~ ; 3@~ ; 3m@~ ; 3U@;1<0 Amount~ <5@~ <5v@~ <5@~ <5@~ <5T@~ <5@~ <5z@~ <5@~ < 5<@~ < 5\@~ < 5@~ < 5؊@~ < 50s@<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&@~ >57@~ >5@T@~ >5^@~ >5s@~ >5@~ >5 @~ > 5؈@~ > 5@~ > 5`@~ > 5@g@~ > 5D@>1?0 Amount~ ?5t@~ ?5<@~ ?5S@~ ?5h@~ ?5s@~ ?5@~ ?5@~ ?5@~ ? 5'@~ ? 5@~ ? 5@S@~ ? 5{@~ ? 5d@?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~ A3pn@~ A3@~ A3@~ A3@~ A3@~ A3@@~ A3@~ A3<@~ A 3@~ A 3@~ A 3@~ A 3@~ A 3f@A1B0 Amount~ B3X� A~ B3h@~ B3@~ B3@~ B3@~ B3 @~ B3@~ B3@ @~ B 3@~ B 3U@~ B 3@~ B 3@~ B 3@B1C; AGI Amount~ CI@~ CI0~ CI,:+A~ CIEBA~ CIδ�~ CIO~ CIy[~ CIP�~ C I�~ C IQ2~ C I�7A~ C IM#~ C Id~"AC<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5H A~ E5@~ E5@~ E5@~ E5)@~ E5@~ E5@@~ E5@~ E 5@~ E 5&@~ E 53@~ E 5؉@~ E 5p@E1F0 Amount~ F5l>A~ F5v@~ F5@~ F53@~ F5s@~ F5D�A~ F5t�A~ F5�A~ F 5A~ F 5@~ F 5A~ F 5`@~ F 5M@F1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3�"A~ H3@~ H38.A~ H3 !A~ H3Pj@~ H3p@~ H3@@~ H3N@~ H 3Ц@~ H 3`{@~ H 3t@~ H 3E@~ H 3&@H1I0 Amount~ I5g�~ I5@~ I5(A~ I5Z8~ I5�#A~ I5 'A~ I5�&A~ I5�@~ I 5@@~ I 5ܩ@~ I 5̢@~ I 5s@~ I 5Q@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5h# K5** K5**~ K5 @~ K5p'@~ K5�A~ K5@~ K5@`@~ K 5M@~ K 5ڲ@~ K 5t@~ K 5(@~ K 5q@K1L0 Amount~ L5� L5** L5**~ L5�&A~ L5~gR~ L5X�~ L5v~ L5�'�~ L 5e~ L 5(�$A~ L 5~!P~ L 5`�A~ L 5 AL1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3p�!A~ N3$@~ N3�@~ N3@~ N3@'@~ N3�A~ N3@~ N3@`@~ N 3M@~ N 3ڲ@~ N 3t@~ N 3(@~ N 3q@N1O0 Amount~ O3�5�~ O35@~ O3u@~ O3X@~ O3A~ O3$� A~ O3$A~ O3̍A~ O 3�A~ O 3h�A~ O 3l>A~ O 30DA~ O 3�7AO1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5�A~ Q5 @~ Q5B@~ Q5@~ Q5 @~ Q5@n@~ Q5�/@~ Q5@ Q 5** Q 5**~ Q 5~ Q 5~ Q 5Q1R0 Amount~ R5P@~ R5@~ R5@~ R5z@~ R5@~ R5 @~ R5@~ R5u@ R 5** R 5**~ R 5~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5@~ T5~ T5 @~ T5p@~ T5@~ T5@~ T5$@~ T5F@~ T 5Đ@~ T 5m@~ T 5@k@ T 5** T 5**T1U0 Amount~ U3@~ U3~ U3�?~ U3Pp@~ U3@~ U3@~ U3@~ U3@~ U 3y@~ U 3Z@~ U 3X@ U 3** U 3**U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5C@ W5**~ W5@~ W5`@~ W5̮@~ W5@~ W51@~ W5,@ W 5**~ W 5 W 5**~ W 5~ W 5W1X0 Amount~ X5n@ X5**~ X5p@~ X5@~ X5<@~ 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@~ Z5ȁ@~ Z5@~ Z54@~ Z5@@~ Z58@~ Z 5,@~ Z 5p@~ Z 5|@~ Z 5v@~ Z 5a@Z1[0 Amount~ [3@~ [3~ [3$@~ [32@~ [3@@~ [3T@~ [3_@~ [3@b@~ [ 3f@~ [ 3o@~ [ 3pt@~ [ 3]@~ [ 3\@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H@~ ]H~ ]H@~ ]HC@~ ]HH@~ ]H[@~ ]H`d@~ ]H@a@~ ] Hc@~ ] H@V@~ ] H`b@~ ] HL@~ ] H8@]9^0 Amount~ ^5@~ ^5 ^5*~ ^55@~ ^5F@~ ^5c@~ ^5p@~ ^5o@~ ^ 5s@~ ^ 5 e@~ ^ 5}@~ ^ 5`q@~ ^ 5 y@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ 5_ 5_1`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`4 Number of Returns~ `5x�A~ `51@~ `5>@~ `5A@~ `5 #@~ `5�@~ `5 '@~ `5@~ ` 5ܶ@~ ` 5P@~ ` 5|@~ ` 5 {@~ ` 5e@`1a0 Amount~ a3A~ a3@~ a3@s@~ a3@~ a3@@~ a3@~ a3@~ a3@~ a 3F@~ a 3ȇ@~ a 3@~ a 3 @~ a 3,@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3�@~ c38@~ c3T@~ c3 @~ c3<@~ c3@~ c3@~ c3@~ c 3f@~ c 34@~ c 3@~ c 3{@~ c 3b@c1d0 Amount~ d5�A~ d5Ȏ@~ d5@~ d5 @~ d5@~ d5@~ d5@~ d5u@~ d 5q@~ d 59@~ d 5@~ d 5@~ d 5Π@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5 A~ f5&@~ f5@~ f5p@~ f5@~ f5@�A~ f5@~ f5_@~ f 5L@~ f 5ڲ@~ f 5t@~ f 5(@~ f 5q@f1g0 Amount~ g5n[�~ g5G@~ g5@~ g5`_@~ g5�A~ g5pA~ g5Q'~ g54�A~ g 5T�A~ g 5A~ g 5eA~ g 5WA~ g 5\Ag1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5v#~ i5@~ i5`@~ i5t@~ i5@p@~ i5A~ i5@~ i5`a@~ i 5@O@~ i 5۲@~ i 5t@~ i 5(@~ i 5q@i1j0 Amount~ j5��~ j5l@~ j5@~ j5@@~ j5A~ j5| A~ j5t{$A~ j5ԶA~ j 5/A~ j 5XA~ j 5�A~ j 5A~ j 5жAj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5.�(~ l5@~ l5KA~ l5^A~ l5@~ l5XtA~ l5`@~ l5 @~ l 5@~ l 57@~ l 5ɰ@~ l 5h@~ l 5l@l1m0 Amount~ m5�~ m5@~ m5@~ m5�A~ m5A~ m5�#A~ m5�%A~ m5^A~ m 5RA~ m 5� @~ m 5`nA~ m 5g@~ m 5@m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3 @~ o3~@~ o3*@~ o3@~ o3'@~ o3N@~ o3@~ o3ո@~ o 30@~ o 3~@~ o 3@~ o 3X@~ o 3l@o1p0 Amount~ p3$A~ p3X@~ p3@~ p3@~ p3@~ p3@~ p3�5@~ p3@~ p 3@@~ p 3`@~ p 30CA~ p 3` @~ p 3@p1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5@A~ r5{@~ r5,@~ r5@@~ r5@~ r5x@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5`� A~ s5z@~ s56@~ s5P@~ s5p@~ s5``@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u50J@~ u5p@~ u5V@~ u5@~ u5\@~ u5m@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3X[A~ 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~ x5Ƙ+~ x5f@~ x5A~ x5A~ x5@@~ x5�A~ x5@~ x5J@~ x 5@2@~ x 5@~ x 5I@~ x 5@~ x 5q@x1y0 Amount~ y5ڡ�~ y5@~ y5($A~ y5,2A~ y5d�A~ y5� )~ y5/~ y5�A~ y 5оA~ y 5AA~ y 5p�A~ y 5_A~ y 5�Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5!A~ {5@~ {5A~ {5X�A~ {5@~ {5@~ {5@~ {5@~ { 5@~ { 5@~ { 58@~ { 5c@~ { 5?@{1|0 Amount~ |3h�+~ |3~ |30I~ |3 ~ |3 ~ |38�~ |3�~ |3`~ | 3~ | 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@|A~ ~3{@~ ~3@~ ~3@~ ~3@~ ~3@~ ~3@~ ~3@~ ~ 3@~ ~ 3t@~ ~ 3ަ@~ ~ 3 }@~ ~ 3@c@~10 Amount~ 5�A~ 5X@~ 5@~ 5@~ 5@~ 5@@~ 5 @~ 51@~  5`@~  5@@~  5|@~  5@a@~  5@T@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5@~ �5px@~ �50@~ �5(@~ �5@~ �5@~ �5@~ �5@~ � 5P~@~ � 5Y@ � 5** � 5** � 5**�1�0 Amount~ �5�2�@~ �5֡@~ �5@~ �5@c@~ �5@@~ �5@`@~ �5@~ �5@~ � 5n@~ � 5ܙ@ � 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@O�@~ �By@~ �Bx@~ �B۱@~ �B1@~ �Be@~ �B`@~ �B@ @~ � B@~ � B@~ � B@~ � B@~ � Bp@�1�0 Amount~ �3>;!~ �3h@~ �3@@~ �3V@~ �3ؿ@~ �3@c@~ �3@~ �3o@~ � 3@P@~ � 3@~ � 3P@~ � 3 @~ � 6b@�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3@~ �3|@~ �3@~ �3@~ �3չ@~ �3� @~ �3@~ �3@}@~ � 3@~ � 3t@~ � 3@~ � 30@~ � 6m@�1�0 Amount~ �5�;@~ �5 @~ �5@~ �5@~ �5@~ �5@~ �5@@~ �5@ @~ � 5@~ � 5@~ � 5@~ � 5@~ � 5x@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5hA~ �5x@~ �5@@~ �5@~ �5@~ �5@~ �5@@~ �5@)@~ � 5@~ � 5+@~ � 57@~ � 5@~ � 5p@�1�0 Amount~ �5w)~ �5¡@~ �5؜@~ �5%@~ �5@~ �5@~ �5p�A~ �5`@~ � 5@~ � 5@~@~ � 5P@~ � 5@~ � 5`;@�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3@~ �3 @~ �38@~ �3X@~ �3@~ �3@|@~ �3@~ �3v@~ � 3@~ � 3@~ � 3B@~ � 3 @~ � 3`g@�1�0 Amount~ �5&A~ �5@~ �5@~ �5@~ �5�@~ �5�@~ �5A~ �5H�A~ � 5p@~ � 5�@~ � 5@~ � 5E@~ � 5@�1 �2Contributions 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@I@~ �3�!@~ �3D@~ � 3s@~ � 3@~ � 3ѱ@~ � 3@~ � 3p@�1�8 Amount~ �?� A~ �@~ �@x@~ �@@~ �@@~ �@�@~ �@@~ �@G@~ � @`9@~ � @@~ � @�@~ � @}@~ � @@�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= � �.�> ��" ������������������������������