�\pjnwill00 45,MA �'>D`}ƹB�  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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � ,�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89 California  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ B�~ Ep�A~ E�~ E�~ Ef~~ EHEA~ Ey~ E,�0A~ E�7~ E$�A~ E8A~ E @~ E�@ # ,Joint Returns Count~ B>W^~ E@~ EU A~ EL� A~ E�"A~ E�/A~ EQ1A~ E,�(A~ E^-~ Eh�A~ EA~ E @~ E@S@ # ,Single Returns Count~ BcZA~ Em@~ EAy~ E[~ El�-A~ EJ~ E> '~ E A~ E8�A~ E`@~ E@u@~ En@~ E@ # ,Head of Household Count~ B ~ E@~ E4A~ E�'~ EOA~ E\yA~ EA~ E@~ E@~ E{@~ Eɾ@~ Eԓ@~ EX@ # ,Number of Farm Returns~ BG@~ E(@~ Eò@~ E>@~ E@~ E`@~ E@~ E @~ Eq@~ E@~ E@~ E@@~ EĐ@ ##,Paid Preparer Returns Count~ BbM4~ E`�A~ EFrU~ ENg~ EZM~ E:e~ EL~ E A~  E� A~  E@~  E@@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ B�~ E @~ E>A~ EN~ EVl~ E�~ Ek~ E<~  ENZ2~  E$�A~  E-A~  E@~  E@@#, AmountBbA~ EvG~ E�~ Ev�~ Ey� ~ E G~ Ek~ En�/~  ERU�~  EA~  E6mp ~  EFI~  EvkV# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B\A~ E@I@~ E]'~ Ev�0~ E&A~ EW~ E(�5A~ E0,A~  E1~  EA~  E0 A~  E@~  E@@#, Amount~ B~ E8~ E$~ EU~ EP~ ERv�~ E�8�~ EJj�~  E�5�~  E8m5A~  E~  E� [~  E�0#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ Bf�!~ E@~ E@@~ E@~ E�;@~ E @~ EPE@~ E@~  Ep@~  E�@~  E@@~  E�@~  E@@#, Amount~ B�;~ E@HA~ ErA~ E@A~ EV A~ E�' A~ Ek)A~ E@�"A~  E6~  E� ~  EhT~  E�.~  E�8@A#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B~ E`*@~ E�A~ EH�A~ E�A~ EƎ!~ El#A~ EA~  E|�A~  E` A~  EzA~  E@~  Ek@#, Amount~ B.͈~ EA~ E@A~ E&}#~ EX A~ EB~ E5A~ EF~  E�7A~  ES:~  Evg�~  EC~  EJ# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ BN1�~ Eh@~ E@~ E�@~ E� A~ E�(~ E2~ En5 ~  E`�A~  EfA~  EwA~  E@ @~  E@#, Amount~ Bʗ ~ E@~ E@~ E@v@~ E@~ EqA~ E&A~ E<�!A~  E"A~  E�?A~  EuA~  E A~  Eq$A#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ BRp�~ E@@~ E\A~ EA~ EA~ E�A~ EHQA~ E(� A~  EX A~  Ez@~  E0j@~  E3@~  Ev@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ B�5) ~ E�9~ E_~ EN�~ E�~ E2�~ E^#~ E�~ E\T~ E�~ E_�~ E(6?A~ E\n #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B�~ "E�!@~ "E� A~ "E A~ "EP# A~ "E`CA~ "EvA~ "Eh�A~ " EPA~ " E ^A~ " E A~ " E@~ " E�9@"##, Amount~ #B^Rd ~ #E<,A~ #EP~ #E@~ #E`@~ #E�A~ #E@�'A~ #E&�;~ # E}~ # E r~ # E�~ # E)~ # E&##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %Bx6~ %E@~ %E`@~ %E R@~ %E�>@~ %EA~ %E}A~ %E@~ % E @~ % E@~ % E@@~ % E~@~ % E@%#&, Amount~ &B6~ &E0@~ &EX�A~ &E�-$~ &EX:#A~ &E.tQ~ &Es~ &Ec~ & E qu~ & E|9~ & EE4A~ & E�A~ & E(~A&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B2Ђ~ (EG@~ (EhiA~ (E�A~ (EA~ (EA~ (E�A~ (E� A~ ( E�A~ ( E�>@~ ( E@~ ( E1@~ ( Ec@(#), Amount~ )B~ )E$A~ )E �$A~ )Ev)�~ )EJ~ )EƱ�~ )EL�~ )E`D~ ) Eʘ.~ ) Er~ ) E�v~ ) EWA~ ) E�A)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@~ +Eϻ@~ +Ez@~ +Eθ@~ +E/@~ +E@~ +ES@~ +E̿@~ + E޾@~ + Eb@~ + Es@~ + E@~ + Eȏ@+#,, Amount~ ,B�5+~ ,E{~ ,E@~ ,E�~ ,E~ ,E~ ,E~ ,E~ , EO~ , E@~ , Ed~ , E~ , E �,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .BjE~ .E@~ .E�A~ .E8�A~ .EH,A~ .E� A~ .Ep�A~ .E@@~ . E�@~ . EI@~ . E@~ . E̐@~ . Ev@.#/, Amount~ /BL�~ /E@~ /E4?A~ /EJ%A~ /EhA~ /El!A~ /EX A~ /EH�A~ / EuA~ / E @~ / E_@~ / E0@~ / E@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1B\�1A~ 1E@~ 1E@~ 1E@@~ 1E�*A~ 1E8�A~ 1E`A~ 1EVA~ 1 EP@~ 1 EI@~ 1 E@~ 1 E@~ 1 E{@1#2, Amount~ 2B2~�~ 2E@~ 2E@@~ 2E@~ 2EA~ 2Er~ 2EA�~ 2E$>A~ 2 E\W8A~ 2 E$~ 2 E,~ 2 E؛A~ 2 E@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4BA~ 4E@~ 4E>@~ 4Ew@~ 4E@~ 4Ep}@~ 4E@~ 4E@~ 4 E@~ 4 Eo@~ 4 Ej@~ 4 E~@~ 4 E@4#5, Amount~ 5B7~ 5E@~ 5E@~ 5E@~ 5Ep@~ 5EA~ 5E�A~ 5EA~ 5 E�A~ 5 E@~ 5 E@@~ 5 Ed@~ 5 E@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B�?A~ 7E.@~ 7E@~ 7E@@~ 7E@~ 7E�%A~ 7E@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B�8A~ 8E@~ 8E@~ 8E@~ 8E@~ 8E@~ 8E@~ 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�A~ :Ea@~ :E@~ :E @~ :E@~ :Ep\@~ :E@~ :E`l@~ : E@~ : E@~ : E@~ : E!@~ : Ex@:#;, Amount~ ;B�=~ ;E@~ ;E�%@~ ;E @~ ;E/@~ ;ENA~ ;E8(A~ ;E@~ ; E@]@~ ; E@~ ; E@~ ; E@@~ ; E)@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =Bػ A~ =EH@~ =E@~ =E8@~ =EH@~ =E@^@~ =EC@~ =E@1@~ = E@~ = E@~ = E@~ = Eƽ@~ = E@=#>, Amount~ >BvCA~ >E@~ >E@~ >E@~ >E@~ >E@~ >E�(A~ >Ej A~ > E�A~ > E0HA~ > E^_3~ > E| A~ > EP(@>#?-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~ @B�8�~ @E@@~ @E\�A~ @ERA~ @EA~ @E�4"~ @E�A~ @E�; A~ @ E8� A~ @ E@~ @ EI@~ @ E�:@~ @ E@@#A, Amount~ AB&J~ AE�A~ AEA~ AE8�A~ AEh!A~ AEP�1A~ AE2A~ AE�-<~ A E�4A~ A E2~ A Ebe~ A E�A~ A E<�AA#B? AGI AmountBCȞA~ BF&w~ BFr5G~ BF>f� ~ BF�/ ~ BFz�~ BF|(~ BFb3�~ B F&�~ B F: ~ B FK~ B FZv|~ B FxB@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DB^b~ DE-@~ DEP@~ DEA~ DEA~ DEP�0A~ DEzOQ~ DE@9~ D E/*A~ D E@�A~ D EA~ D E @~ D E@D#DDDDE, Amount~ EBf=%~ EE�~ EEd|~ EE"�~ EE>~ EECpA~ EEr~ EE~ E E�/ ~ E E6;�~ E El~ E ER~~ E E�E#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GB�?5~ GE06A~ GE�~ GEN~ GEj*d~ GE@}9A~ GEa(~ GEA~ G E�/@~ G E9@~ G E@~ G E@~ G E�@G#H, Amount~ HB� ~ HE� %~ HE�~ HE~b~ HEW~ HEVn~ HE�-~ HEzJ~ H EA~ H E~@~ H En@~ H Et@~ H E@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB�~ JEJ@~ JEtx%A~ JEry~ JENv~ JEr~ JEx~ JE~B~ J Ev7~ J EA~ J E�A~ J E`r@~ J E@J#K, AmountKB�A~ KEPt@~ KE>H~ KE�:�~ KE�~ KE�U~ KEC~ KE:6Y~ K E�J~ K E²< ~ K E�~ K Ej�~ K E�5=K#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MB� MG** MG**~ MEjfy~ MEzv~ ME�~ MEJx~ MEB~ M Ev7~ M EA~ M E�A~ M Es@~ M E@@M#N, Amount~ NB]. NG** NG**~ NE�h~ NEV�~ NEtl~ NElMjA~ NE� �~ N E�7�~ N Efo-~ N EFܒ~ N E@~ N EZ]N#O-Child Tax Credit:OBOGOGOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PBGA~ PE v@~ PE@~ PEA~ PEh)"A~ PE)A~ PE>@)~ PEA~ P EP� A~ P E@@ P G** P G** P G**P#Q, Amount~ QB�~ QEf@~ QE@X@~ QE`^@~ QE�A~ QE_/~ QEfX+~ QEX�A~ Q EA~ Q Er@ Q G** Q G** Q G**Q#R-Child Care Credit:RBRERERERERERERER ER ER GR GR GR#S. Number of Returns~ SB'A~ SE@~ SE@X@~ SE @~ SEU@~ SELA~ SEHA~ SE@~ S E`@~ S E@~ S E@@~ S E@~ S E@S#T, Amount~ TBA~ TE@~ TE.@~ TE@~ TE@~ TE@~ TE@~ TE`d@~ T Ei@~ T E@~ T E@~ T E@~ T E@T$U/Education Credits:UBUEUEUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VBf/7~ VEA@~ VE�@~ VE A~ VEH�A~ VEA~ VEP�A~ VE@~ V E<@ V G** V G**~ V E~ V EV#W, Amount~ WBv A~ WE:@~ WE @~ WE@~ WE �@~ WE@A~ WE0T@~ WE@@~ W E?@ W G** W G**~ W E~ W EW#X-Foreign Tax Credit:XBXEXEXEXEXEXEXEX EX GX GX EX EX#Y. Number of Returns~ YBSA~ YE;@~ YE@~ YE @~ YE@~ YE_@~ YE@~ YE@@~ Y E@"@~ Y E@@~ Y E�@~ Y E@~ Y EI@Y#Z, Amount~ ZBiA~ ZE�?~ ZEt@~ ZEȑ@~ ZEz@~ ZE@~ ZE@~ ZE@~ Z E@~ Z E�+@~ Z E @~ Z E`@~ Z E8_ AZ# [-General Business Credit:[B[E[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \By@~ \E~ \E i@~ \E8@~ \E@~ \Eک@~ \EE@~ \Ej@~ \ E@~ \ Ed@~ \ E@~ \ E@~ \ E@\#], Amount~ ]B@@~ ]E~ ]EB@~ ]Ew@~ ]E @~ ]EȲ@~ ]EH@~ ]EI@~ ] E@~ ] E@~ ] Eq@~ ] E6@~ ] E@@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _Bh~ _E@~ _Ex{ A~ _EX2A~ _EC~ _E6O~ _E�7~ _E�%"~ _ EL�A~ _ E@~ _ E@~ _ E@@~ _ E�*@_#`�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~ `B^19~ `E`l@~ `E@~ `E .A~ `E+~ `E&2L~ `EV_>~ `E�%~ ` E$�A~ ` E@~ ` E@�A~ ` Ep@~ ` E�A`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bBX�=A~ bE@~ bE�A~ bEDVA~ bE A~ bEp{A~ bE�A~ bEH�A~ b EA~ b EF@~ b Ep@~ b E@@~ b E@b#c, Amount~ cBjg~ cE@~ cEA~ cE,�A~ cEA~ cEY'A~ cE>h3~ cE�*'~ c EV�/~ c E^A~ c E&A~ c E�2 A~ c E�Ac#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eBzܤ~ eE@~ eEg$A~ eEfTb~ eEDx8A~ eE�~ eE\�=A~ eE0A~ e Evz7~ e EA~ e E A~ e E@~ e E@@e#f, Amount~ fBp~ fE@~ fE�@~ fE >4A~ fEf~ fE� ~ fE� ~ fE� �~ f E�.�~ f E |3~ f E.~ f E.I~ f Elf#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hBY�~ hE @~ hE|.A~ hEFo~ hEg~ hE\�~ hEGx~ hEVC~ h E$�+A~ h EA~ h EA~ h E@~ h E@ @h#i, Amount~ iBr~ iE`b@~ iE�'A~ iE&p~ iE�9�~ iEpbA~ iED~ iEL�~ i EF�~ i E~P~ i E&~ i EW~ i ENi#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kB"�~ kE`@~ kE�o~ kEƱ�~ kE1q~ kEN3�~ kE(a�~ l E�~ l E��~ l E*~ l E2~ l E��l#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nBNf~ nE@~ nE @~ nEA~ nEP�A~ nEA~ nELqA~ nEA~ n E}A~ n E�7@~ n EP4A~ n E@~ n E@n#o, Amount~ oB�~ oE�A~ oEOA~ oEA~ oEt2A~ oEP~ oEny~ oEZ r~ o EV�~ o E�0�~ o E�.y~ o Ej�~ o E�>�o#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qBxAA~ qE@~ qEU4~ qEl�(A~ qE!~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB&K�~ rE@~ rE�0A~ rEQ�~ rEV'~ rEm@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tB"=A~ tE`@~ tE~I+~ tExX'A~ tE8qA~ tE@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uB�~ uE1@~ uE+A~ uE�.t~ uE�A~ uE@~ 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~ wBb~ wE`'@~ wER�~ wER�~ wE yz~ wEڔ�~ wEPx~ wEB~ w E77~ w EA~ w E|�A~ w Ec@~ w E@w#x, Amount~ xB��!~ xE܋A~ xEv~ xE&I~ xEZ~ xEʊ ~ xE��~ xE}^~ x Ebh~ x E�q~ x E~ x E�C~ x Ecx#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB:~ zE @~ zEz~ zE>�~ zEP+9A~ zE~ zE5A~ zE,~ z EM"~ z E8A~ z E� A~ z Ez@~ z EY@z#{, Amount~ {B~ {EG~ {EY:~ {EVx�~ {EX�~ {E ��~ {E�~ {Enc�~ { E�,d�~ { E_�~ { E>�~ { ET�~ { E'�{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B>~ }E�@~ }E mA~ }EA~ }E�A~ }E� "A~ }E�A~ }E�A~ } Ep�A~ } EV@~ } E�/A~ } Ez@~ } Et@}#~, Amount~ ~B0~ ~E@~ ~E�#�@~ ~E� A~ ~E@A~ ~Ew8~ ~E^UE~ ~ED�.A~ ~ E�,W~ ~ En7~ ~ E��~ ~ ET74A~ ~ Ev~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l���������������������������������������������������������������������������������������������. Number of Returns~ B7~ E`M@~ E� @~ EA~ EYA~ E� A~ ErA~ EPk@~ E�"@~ E@~ E}@~ E|@~ EU@#�, Amount~ �BYA~ �ED�A~ �E*~ �EZN~ �Ev3~ �E�R~ �Ef<~ �E$�A~ � E`�A~ � E`�A~ � E0�A~ � E@~ � E>@�##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BM~ �E@~ �E`@~ �Ep�A~ �E�A~ �E/A~ �E~O~ �EF�8~ � E�*A~ � EfA~ � E�A~ � E`@~ � E@{@�#�, Amount~ �Be� ~ �EHaA~ �EYA~ �EP� A~ �E�A~ �E�)b~ �E�;�~ �EMA~ � Er~ � EF~ � Eja�~ � Evg�~ � Eh�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BZ{*~ �E`@~ �E�@~ �E A~ �E �A~ �EH�*A~ �ED~ �Eq1~ � ETK'A~ � E$�A~ � EMA~ � E@~ � E@'@�#�, Amount~ �Bv�9~ �Ex�A~ �E�A~ �EXMA~ �E"~ �Ef`~ �Eތ�~ �EPz~ � ER�~ � EF~ � E�>h~ � El�A~ � E A�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �Ba~ �E@~ �E@~ �EhA~ �EA~ �EJB~ �E>gQ~ �EVJ9~ � E_4~ � ÉA~ � EA~ � E�@~ � E@�#�, Amount~ �B2,� ~ �E�A~ �E�A~ �E%A~ �EK~ �E|EKA~ �E�=XA~ �E܀~ � EB~ � E,~ � E]@~ � Er~ � Eu��# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B ~ �E@~ �EC@~ �E` A~ �E[A~ �E4~ �Et�0A~ �E�0~ � E,~ � E�A~ � E$9A~ � E@~ � Ey@�#�, Amount~ �B�~ �EJ~ �ET�'A~ �EUu~ �E�~ �Ex~ �E&~ �Eq~ � E~ � E6B~ � EnN�~ � ENm~ � E̲AA�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B}:~ �E~ �E@~ �Eؕ A~ �E�7A~ �E6�:~ �E*OJ~ �E*A~ � E(A~ � Ep|A~ � EP�A~ � E @~ � E@�#�1 Amount~ �DY~ �H~ �H�<@~ �Hl�A~ �H!~ �Hi~ �H�~ �H� AA~ � HB�~ � HH~ � H@�?A~ � Hf�5~ � HNA�#�% 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,�> ��" ������������������������������