�\pjnwill00 45,MA �'@D`)}ܹ�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�Arial1 x�Arial1 x�Arial1 ��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/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ 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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � ,�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89Arkansas  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ BoD~ EG@~ E؞ A~ EXeA~ Eh%A~ EA~ EP�@~ E@~ E@~ EN@~ E@~ E$@~ E`@ # ,Joint Returns Count~ B,�A~ E@~ E�5@~ E@~ E@~ EP,@~ E`@~ E@~ EE@~ E@~ EC@~ El@~ E�@ # ,Single Returns Count~ B{A~ Er@~ EA~ E�0@~ E`@~ E@@~ E@~ E@~ E@~ E0@~ Eȇ@~ E`@~ EN@ # ,Head of Household Count~ BjA~ E@{@~ E`S@~ E@~ E`@~ E"@~ E@~ EP@~ Ey@~ E^@~ E]@~ E5@~ E@ # ,Number of Farm Returns~ BM@~ Eĩ@~ EB@~ E@~ E@~ EC@~ E>@~ Ep@~ E@~ E @~ E@~ Ec@~ EQ@ ##,Paid Preparer Returns Count~ B+~ E@~ EZA~ EfA~ E@~ E��@~ E@u@~ E�@~  E@~  E@~  E�@~  Eؕ@~  E؀@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ BT-A~ E@~ E0�A~ E�; A~ Ep{A~ E�A~ EВ@~ E@~  Eo@~  E@~  E@~  E@~  E@@#, Amount~ B2� ~ E@~ E>~ E{�~ EK�~ EB�~ E~ E��~  E�~  E4~  E&[~  Ep�A~  EĎA# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ Bd A~ E@~ E@@~ EF@~ E@L@~ E#@~ EB@~ E`@~  E@@~  E|@~  En@~  E@~  E@@#, Amount~ BdX~ E@@~ E@~ E`A~ E0�A~ E�: A~ Ex� A~ EA~  E�)�@~  E@,@~  E0B@~  E�@~  EnA#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B@W@~ Eq@~ E@~ E$@~ E@~ E@~ Eְ@~ E@~  E¤@~  EH@~  E6@~  Eȁ@~  Er@#, Amount~ Bȭ A~ Eڰ@~ Ev@~ E̺@~ E@~ E@~ E�$@~ E@~  E@~  E@7@~  E@~  E@~  EN@#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B� A~ E̮@~ E@@~ E@@~ EH@~ E@A@~ E@~ Ev@~  E@~  E@~  Eż@~  E@~  E8@#, Amount~ B;~ E@~ E@~ E@R@~ E@@~ E>@~ E@~ E`.@~  E@~  E`@~  E@~  E�8@~  ET�A# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ BpA~ E(@~ E&@~ E@~ Et@~ E`@~ Ep@~ E@~  Ei@~  E@~  E@~  E@~  E u@#, Amount~ B`@~ ED@~ E(@~ E2@~ E@~ E@~ Ew@~ E@~  E@~  E@~  E@~  E@~  EȺ@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B؉A~ E@~ E)@~ E@~ E@@~ E@~ E@~ E~@~  E@~  E֡@~  Eb@~  E~@~  Ei@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ BZuN~ E~ E@~ Ex�A~ E@A~ E� A~ EA~ EO@~ EA~ E�@~ EA~ EM@~ Eh@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "Bp+A~ "E@~ "E@~ "E�!@~ "E@@~ "E@~ "E@~ "EE@~ " EO@~ " E&@~ " E)@~ " E,@~ " E(@"##, Amount~ #B�5U~ #E@~ #E@~ #E@~ #E@~ #E@C@~ #EK@~ #Er@~ # E�1@~ # E0@~ # Ev A~ # E�A~ # E A##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B�@~ %E@~ %E@~ %E@~ %EJ@~ %E@~ %EM@~ %E@~ % E4@~ % E<@~ % E@~ % E`@~ % EG@%#&, Amount~ &B~M(~ &E@~ &E@~ &E@~ &E`]@~ &Ep@~ &E� A~ &E� @~ & EW@~ & E@~ & E@~ & EG@~ & E0@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (BA~ (E`@~ (E@~ (E @~ (E@~ (E@~ (E;@~ (E@~ ( E@~ ( E@~ ( E@~ ( Epq@~ ( E_@(#), Amount~ )Bo�~ )E<@~ )E@@~ )EPA~ )EA~ )E"~ )E�.#~ )E�7A~ ) E� A~ ) E`@~ ) E@~ ) Er@~ ) E:@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@@~ +E@~ +E@~ +Eݻ@~ +E@~ +E @~ +E@~ +E@~ + E@~ + E؄@~ + E@~ + Ec@~ + EP@+#,, Amount~ ,B\5~ ,E~~ ,E@+~ ,E~ ,E~ ,E~ ,E~ ,E)~ , E ~ , E~ , E~ , Ec~ , E,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B�@~ .Er@~ .E@~ .E@~ .E@~ .EV@~ .E@~ .E @~ . E؈@~ . E``@~ . EQ@ . G **  . G ** .#/, Amount~ /BX A~ /E@~ /E@@~ /E @~ /E�@~ /E@~ /E@@~ /E,@~ / E&@~ / EP@~ / Ep@ / G **  / G ** /#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 G0 G0#1. Number of Returns~ 1B@~ 1EC@~ 1Ex@~ 1Ex@~ 1E@=@~ 1E@~ 1E@~ 1E@~ 1 E@~ 1 E@~ 1 Ed@~ 1 E@q@~ 1 E`@1#2, Amount~ 2BY+~ 2Em@~ 2EΣ@~ 2Ez@~ 2E$@~ 2E�A~ 2Eh� A~ 2E`@~ 2 E@~ 2 Er@~ 2 E"@~ 2 E@~ 2 E@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4E a@~ 4EІ@~ 4E@~ 4E@~ 4E @~ 4E@~ 4E@~ 4 E@~ 4 E@~ 4 EH@~ 4 E\@~ 4 EG@4#5, Amount~ 5B`@~ 5E@s@~ 5E@~ 5ED@~ 5Ev@~ 5E@~ 5E@~ 5Ea@~ 5 E@~ 5 E@~ 5 E`@~ 5 Ex@~ 5 Ed@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@~ 7Ea@~ 7E@~ 7E@~ 7E3@~ 7E@~ 7EƼ@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8BZ@~ 8E\@~ 8E�@~ 8E0@~ 8E@~ 8E@~ 8Ej@~ 8E~ 8 E~ 8 E~ 8 E~ 8 E~ 8 E8#(9- S.E. Health Insurance Deduction:9B9E9E9E9E9E9E9E9 E9 E9 E9 E9 E9#:. Number of Returns~ :B@~ :E؄@~ :E@~ :E@~ :E@~ :E>@~ :EY@~ :E@~ : ET@~ : E@~ : E@~ : Ep@~ : E@T@:#;, Amount~ ;B@~ ;Eؔ@~ ;E@~ ;E@~ ;E@~ ;E@~ ;E@~ ;Eɴ@~ ; E@~ ; E(@~ ; E@~ ; E`@~ ; Es@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@~ =E6@~ =EE@~ =E b@~ =Eg@~ =E@@~ =E(@~ =E@~ = E@~ = E�@~ = EH@~ = E@Y@~ = E;@=#>, Amount~ >Bp@~ >Et@~ >EY@~ >Eu@~ >E@~ >E@~ >E@~ >E@~ > E3@~ > E@~ > E@~ > E@~ > E(@>#?-Total Adjustments:?B?E?E?E?E?E?E?E? E? E? E? E? E?#@�lA��B��AC��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@. Number of Returns~ @BA~ @E@~ @EN@~ @Eo@~ @E@~ @E@E@~ @E@L@~ @E@~ @ EC@~ @ E@~ @ E<@~ @ E؈@~ @ Et@@#A, Amount~ ABiA~ AE @~ AE@@~ AE@@~ AE`L@~ AEE@~ AE`@~ AE@@~ A E �@~ A E0@~ A E @~ A E@~ A E@A#B? AGI Amount~ BC>On ~ BF%~ BFM~ BFZY�~ BFF�~ BF�~ BFH]^A~ BFtQA~ B F ~ B FH�5A~ B Fj �~ B F\h/A~ B FnB@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBA~ DE^@~ DEϴ@~ DEb@~ DE�;@~ DE @~ DE�@~ DE`@~ D EV@~ D E@~ D Eg@~ D E@~ D EH@D#DDDDE, Amount~ EBL~ EE@~ EEZ@~ EE@�A~ EEhvA~ EE8�&A~ EEf�<~ EE(�$A~ E EfI#~ E EM A~ E E�A~ E E@~ E E�AE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GB�)A~ GE@~ GE`� A~ GEY A~ GEA~ GE�A~ GE@@~ GE@~ G E֤@~ G E`{@~ G Ew@~ G EQ@~ G EA@G#H, Amount~ HB9~ HE@~ HE`2A~ HE$�5A~ HE�.A~ HEDb-A~ HEH�A~ HE�:@~ H E@@~ H Eª@~ H E(@~ H E@~ H Ep@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB>�3~ JE~ JE@~ JEh�A~ JEA~ JEA~ JE�@~ JE@~ J E@~ J EH@~ J E@~ J E@~ J E`@J#K, Amount~ KB�)~ KE~ KE@~ KE;~ KE�~ KEVj%~ KEv Q~ KEfa�~ K E6~ K ED~ K E�2�~ K Ex�+A~ K E{eK#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MB�3~ ME(@~ ME@~ MEA~ MEA~ MEA~ ME�@~ ME`@~ M E@~ M EH@~ M E@~ M E@~ M E`@M#N, Amount~ NB�4~ NE&@~ NE@~ NEA~ NE,]A~ NE^0-~ NE~�6~ NE"A~ N E"~ N EQA~ N EX#A~ N E8�A~ N E!AN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB A~ PE4@~ PEI@~ PE@~ PE@~ PEW@~ PE@r@~ PE@~ P Ei@~ P E5@~ P E~ P G~ P GP#Q, Amount~ QB(8A~ QE @~ QE@~ QE@~ QE� @~ QE&@~ QEv@~ QE@~ Q E@~ Q E@~ Q E~ Q G~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER ER ER GR GR#S. Number of Returns~ SB`@ SG **  SG ** ~ SE@~ SE@~ SE@~ SEF@~ SE@~ S Eޣ@~ S E8@~ S E`|@~ S EE@~ S E&@S#T, Amount~ TB@@ TG **  TG ** ~ TE@~ TEܪ@~ TE@~ TE@~ TE@@~ T Et@~ T E`m@~ T Ei@~ T E4@~ T E@T$U/Education Credits:UBUGUGUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VB@ VG **  VG ** ~ VEH@~ VE@~ VE@~ VEJ@~ VE@~ V E~ V E V G ** ~ V E~ V EV#W, Amount~ WB@^@ WG **  WG ** ~ WE@~ WE@~ WE@~ WE@~ WEޮ@~ W E~ W E W G ** ~ W E~ W EW#X-Foreign Tax Credit:XBXGXGXEXEXEXEXEX EX EX GX EX EX#Y. Number of Returns~ YB@~ YE~ YE~@~ YED@~ YE@~ YE@~ YEz@~ YE@~ Y E~@~ Y E@~ Y E@~ Y E }@~ Y Eg@Y#Z, Amount~ ZBF@~ ZE~ ZE @~ ZEH@~ ZES@~ ZEf@~ ZEo@~ ZE0r@~ Z E}@~ Z Eps@~ Z E@~ Z E@~ Z El@Z# [-General Business Credit:[B[E[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \B@~ \E~ \E(@~ \EB@~ \E@P@~ \E`a@~ \Ek@~ \E h@~ \ Ei@~ \ E_@~ \ E@h@~ \ EL@~ \ EC@\#], Amount~ ]BR@~ ]E~ ]E�?~ ]E0@~ ]EK@~ ]Ej@~ ]E`w@~ ]Et@~ ] Ew@~ ] Eo@~ ] E@~ ] E~@~ ] E@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _BL�A~ _EH@~ _E;@~ _E@~ _E0@~ _E@~ _E`@~ _E@@~ _ E@~ _ E|@~ _ E`@~ _ E@~ _ Ep@_#`�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��{��|��}��~����`, Amount~ `BA~ `E&@~ `Eԑ@~ `EU@~ `E`F@~ `E @~ `E0@~ `E@p@~ ` ET@~ ` E@~ ` EP@~ ` E@~ ` Eݷ@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bBA~ bE@~ bE@~ bE@~ bE@x@~ bEU@~ bE@6@~ bE$@~ b E @~ b E@~ b E@~ b Eh@~ b Ep@b#c, Amount~ cBP#A~ cEԦ@~ cE�@~ cE�@~ cEJ@~ cEO@~ cE@~ cE@@~ c E@~ c E@~ c Eg@~ c Ep@~ c E4@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB'A~ eE6@~ eE@~ eEHXA~ eE�#A~ eE�A~ eEp�@~ eE~@~ e E@~ e EJ@~ e E@~ e E@~ e E`@e#f, Amount~ fBr"~ fEq@~ fEz@~ fE�@~ fEp+A~ fEx�#A~ fEj2~ fE8�!A~ f E0!A~ f E@VA~ f Ef8&~ f EA~ f E�"f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hB2~ hE6@~ hE@~ hEh�A~ hEA~ hEP�A~ hE�@~ hE @~ h E@~ h EK@~ h E@~ h E @~ h E`@h#i, Amount~ iB*4~ iEH@~ iE@~ iE8�A~ iEwA~ iEN%A~ iE*A~ iE4�"A~ i E^$~ i E)A~ i En'~ i E<�A~ i E^�"i#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kBP.A~ kEl@~ kEP�A~ kE� A~ kEA~ kERA~ kEP8@~ kE @~ k E@@~ k E@~ k E3@~ k E@~ k Ep@k#l, Amount~ lBk ~ lE@~ lE@~ lEPRA~ lEA~ lEF2~ lE�7~ lE!~ l EDA~ l E0<A~ l EԛA~ l EA~ l E0,�@l#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nBPZ@~ nE$@~ nEC@~ nE@~ nE@~ nE@~ nE@~ nE@~ n E@~ n E@~ n Eհ@~ n E@~ n EPz@n#o, Amount~ oBOJ~ oE@~ oE9@~ oE@u@~ oE@@~ oE@~ oE@~ oE@~ o E@~ o E�@~ o E�A~ o EV@~ o E�+Ao#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qBA~ qE@~ qE@I@~ qEp@~ qE`@~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rBA~ rE@~ rE(A~ rE0�A~ rEЈ@~ rEh@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tBh� A~ tE@~ tE@~ tEC@~ tEF@~ tED@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uBA~ uEȋ@~ uEA@~ uE0H A~ uE @~ uE0u@~ uE~ uE~ u E~ u E~ u E~ u E~ u Eu#v-Total Tax Payments:vBvEvEvEvEvEvEvEv Ev Ev Ev Ev Ev#w. Number of Returns~ wB�30A~ wEL@~ wE A~ wEO A~ wE`�A~ wE8_A~ wE�@~ wE B@~ w E@~ w E@~ w E@~ w Eؗ@~ w E@@w#x, Amount~ xBWA~ xEW@~ xEH� A~ xEN�"~ xEn6 ~ xE+A~ xE~>~ xE'~ x E� "A~ x EA~ x E\�"A~ x Ep�A~ x E"x#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB4�*A~ zE@~ zE( A~ zE`� A~ zEFA~ zEP�A~ zEx@~ zE�@~ z E@~ z EԬ@~ z E@~ z Ey@~ z E\@z#{, Amount~ {Bh�8~ {E~ {E�3~ {E~ {EA~ {E]~ {EPZ ~ {E_~ { E� ~ { E~ { E`4~ { E(~ { Ei{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B�:A~ }Eؔ@~ }E@~ }E@~ }Ed@~ }E@~ }E@~ }EY@~ } E$@~ } E@~ } E:@~ } E؇@~ } Eq@}#~, Amount~ ~B!A~ ~E8@~ ~E@~ ~E@@~ ~E@~ ~E�$@~ ~E~@~ ~E@~ ~ E�5@~ ~ E@~ ~ E@~ ~ E@~ ~ E@~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l���������������������������������������������������������������������������������������������. Number of Returns~ Bp/@~ E@~ E.@~ E@~ E1@~ E@~ E@~ E@~ E@~ E@p@~ Ea@ G **  G ** #�, Amount~ �B�<A~ �E@~ �E@@~ �EP@~ �E !@~ �E@~ �E @~ �E@~ � El@~ � EH@~ � Eb@ � G **  � G ** �##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� G� G�#�. Number of Returns~ �BA~ �ED@~ �E@~ �E@~ �E@~ �E@~ �E@~ �EO@~ � E@~ � Ex@~ � E7@~ � E@~ � E@�#�, Amount~ �BB~ �E@~ �E@~ �E@~ �E@~ �E@~ �EA~ �E�A~ � EA~ � E0H@~ � E�-A~ � Er@~ � Ep@�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B A~ �E@~ �E@~ �E@~ �E*@~ �E @~ �E6@~ �E@~ � E$@~ � EI@~ � E@~ � EL@~ � E@�#�, Amount~ �BA~ �EҤ@~ �E.@~ �E@~ �E@~ �E@~ �E�=@~ �E� @~ � E@@~ � E @~ � E@1@~ � Eb@~ � Ez@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B�A~ �E@~ �EB@~ �El@~ �E@~ �E@~ �E @~ �E@~ � E@V@~ � E@~ � Ee@~ � E@~ � EH@�#�, Amount~ �B4A~ �E@~ �E@~ �EI@~ �E@~ �E� A~ �EP�A~ �E� A~ � E A~ � E@~ � E�A~ � EP@~ � E@�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B $ A~ �EΠ@~ �E@~ �Eu@~ �E� @~ �E@~ �E�3@~ �E@@~ � E@@~ � E@~ � E[@~ � E@~ � Ex@�#�, Amount~ �B]~ �E@~ �E@~ �E_@~ �EЕ@~ �EkA~ �EZA~ �EvA~ � EA~ � EP@~ � E`#@~ � E@~ � En@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B(� A~ �E~ �E|@~ �E\@~ �E@~ �E`@~ �E`@~ �E@@~ � E@~ � E@~ � E@~ � E @~ � E؀@�#�1 Amount~ �Dz/A~ �H~ �H{@~ �H@~ �H =@~ �H�A~ �HA~ �HMA~ � H@~ � H@~ � H@~ � HS@~ � H�A�#�% FOOTNOTES:�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)�%* - Less than $500.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)J�%B** - Omitted to avoid disclosure of specific taxpayer information.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�):�&2Details may not add to totals because of rounding.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)U�&MSpecial Note: These data include Tax Year 2000 returns that were filed after �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�&FDecember 31, 2001, for those taxpayers who were granted an additional �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�&Fextension of time to file because of the events of September 11, 2001.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)V�%NThis table presents aggregates of all returns filed and processed through the �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)T�%LIndividual Master ob (IMF) system during Calendar Year 2002. In general, �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)L�%Dduring administrative or Master ob processing, taxpayer reporting �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)V�%Ndiscrepancies are corrected only to the extent necessary to verify the income �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)W�%Otax liability reported. Most of the other corrections to the taxpayer records �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)Q�%Iused for these statistics could not be made because of time and resource �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)W�%Oconstraints. The statistics in this table should, therefore, be used with the �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�%Fknowledge that some of the data have not been perfected or edited for �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)��l����������������������������������������������������������������������������������������������%statistical purposes.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)S�%KClassification by State was usually based on the taxpayer's home address. �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)M�%EHowever, some taxpayers may have used the address of a tax lawyer or �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)S�%Kaccountant or the address of a place of business; moreover, such addresses �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)R�%Jcould each have been located in a State other than the State in which the �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)�%taxpayer resided.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)X�%PThis table includes (a) "substitutes for returns," whereby the Internal Revenue �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)T�%LService constructs returns for certain non-filers on the basis of available �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)S�%Kinformation and imposes an income tax on the resulting estimate of the tax �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)R�%Jbase, i.e., "taxable income," and (b) returns of nonresident or departing �2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�#�)�%aliens.�2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�#�)R�%JItemized deductions include any amounts reported by the taxpayer, even if �2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�#�)P�%Hthey could not be used in computing "taxable income," the base on which �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�%Fthe regular income tax was computed. Thus, total itemized deductions �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�%Finclude amounts that did not have to be reported by taxpayers with no �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)Q�%I"adjusted gross income." (Adjusted gross income is the total from which �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)V�%Nthese deductions would normally be subtracted.) In addition, if standard and �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)V�%Nitemized deductions were both reported on a tax return, the form of deduction �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)T�%Lactually used in computing income tax was the one used for the statistics. �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)W�%OTherefore, if the standard deduction was the form of deduction used, the total �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)U�%Mreported for itemized deductions was excluded from the statistics. However, �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)P�%Hthe component deductions were not similarly excluded. As a result, the �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)O�%Gnumber of returns and related amounts for the component deductions are �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)N�%Fslightly overstated in relation to the grand total shown for itemized �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�#�)S�%Kdeductions. These components are also overstated in relation to the total �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)U�%Mbecause there was a statutory limitation on the total of itemized deductions �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)U�%Mthat could be claimed by certain high-income taxpayers. This limitation did �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)Q�%Inot affect the component deductions, the sum of which therefore exceeded �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)/�%'the total used in computing income tax.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�):�%2Income tax includes the "alternative minimum tax."�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)Z�%RTotal tax liability differs from "income tax" in that it is the sum of income tax �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)X�%Pafter subtraction of all tax credits except the "earned income credit," and, in �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)��l���������������������������������������������������������������������������������������������R�%Jaddition, includes the "alternative minimum tax," taxes from recapture of �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)P�%Hprior-year investment and low-income housing credits, tax applicable to �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)R�%JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)N�%Femployment income and on certain tip income, and certain other income-�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�%related taxes.�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)M�'EEarned income credit includes both the refundable and non-refundable �#�#�#�#�#�#�#�#� #� #� #� #� #�)�)R�'Jportions. The non-refundable portion could reduce income tax and certain �#�#�#�#�#�#�#�#� #� #� #� #� #�)�)P�'Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �(�(�(�(�(�(�(�(� (� (� (� (� (�)�);�'3there was no tax liability at all, were refundable.�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)6�'.AGI Amount is less deficits, where applicable.�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)3�'+Tax-exempt Interest is not included in AGI.�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)R�'JTotal Credits excludes the "earned income credit," shown separately below.�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)N�'FExcess Earned Income Credit, or the refundable portion of the "earned �#�#�#�#�#�#�#�#� #� #� #� #� #�)�)V�'Nincome credit" equals the amount in excess of "total tax liability," which is �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)R�'Jshown in the table. The excess credit shown includes any "advance earned �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)J�'Bincome credit payments" for those returns that had such an excess.�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)L�'DSOURCE: Internal Revenue Service, Information Services, Martinsburg �(�(�(�(�(�(�(�(� (� (� (� (� (�)�)P�'HComputing Center, Master ob Service Support Branch. Unpublished data.�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�' April 2003.�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�'�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�'�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�'�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�'�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�'�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� *�)�)�#�#�#�#�#�#�#�#� #� #� #� #� *�)�)�#�#�#�#�#�#�#�#� #� #� #� #� *�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)��l����������������������������������������������������������������������������������������������(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�)�)�)�)�)�)�)�)� )� )� )� )� )�)�)�l���������������� �� �� �� �� ��������������������������������������)))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ) ��!��"��#��$��%��&��'��(��)��*��+�� ) ) ) ) ) ) ) )  )  )  )  )  )!)!)!)!)!)!)!)!)! )! )! )! )! )")")")")")")")")" )" )" )" )" )#)#)#)#)#)#)#)#)# )# )# )# )# )$)$)$)$)$)$)$)$)$ )$ )$ )$ )$ )%)%)%)%)%)%)%)%)% )% )% )% )% )&)&)&)&)&)&)&)&)& )& )& )& )& )')')')')')')')')' )' )' )' )' )()()()()()()()()( )( )( )( )( )))))))))))))))))) )) )) )) )) )*)*)*)*)*)*)*)*)* )* )* )* )* )+)+)+)+)+)+)+)+)+ )+ )+ )+ )+ )= hKL,�> ��" ������������������������������