�\pjnwill00 45,MA �'8D`}׹�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 89Colorado  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~ Bt@A~ Eq@~ E@�A~ EA~ EL�A~ E!A~ EA~ E0SA~ E@~ E V@~ E@@~ E@~ ER@ # ,Joint Returns Count~ B)A~ E@~ E@~ E @~ E�@~ E�A~ E� A~ EA~ E@@~ E@~ E}@~ Eδ@~ E֥@ # ,Single Returns Count~ Bl�.A~ E@~ EA~ Eh�A~ EA~ E@A~ E�@~ E@~ E@@~ E@~ E@~ E@~ Ey@ # ,Head of Household Count~ B A~ Eȍ@~ E@~ E`@~ E@~ E@@~ E@~ E'@~ E@~ E@~ E@~ E`@~ E@T@ # ,Number of Farm Returns~ B@~ E@~ E@~ Eޭ@~ E:@~ E%@~ Eѵ@~ E@@~ E`@~ E(@~ E@~ En@~ E@f@ ##,Paid Preparer Returns Count~ BFD~ E0@~ EA~ Ex%A~ E}A~ EXv A~ EeA~ Ep@~  E0@~  E-@~  E�9@~  E+@~  E@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ B~n~ E˿@~ E[A~ E0�A~ EA~ ȆA~ EP�A~ EH�A~  EP'@~  Ec@~  E@@~  E/@~  EP@#, Amount~ B��~ E�5A~ Ev6A~ E�~ Ei~ E)~ E9�~ E�~  Ep�~  EZs!~  E�~  Eo~  E�# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B�F~ E@~ E@~ E-@~ EP@~ E� A~ E(� A~ E8�A~  Eu@~  E�@~  E Q@~  E@~  E*@#, Amount~ B�~ E@@~ E�?@~ EA~ E(�A~ E�"A~ EuA~ EA~  ExA~  EA~  EXmA~  EX�A~  E"A#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B @~ E@~ E@~ Eh@~ EZ@~ E@~ E@~ E @~  E@~  E@~  E@~  E@~  E @#, Amount~ B*A~ E@~ E@~ E!@~ E@~ E@B@~ E@~ E@~  E0@~  E@@~  EJA~  E0@~  E0�A#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B֏$~ E@~ E�?@~ E�@~ E@~ E�3@~ EY@~ E`6@~  E@@~  E@@~  E@@~  EƵ@~  Ev@#, Amount~ BLw=A~ E@~ E @~ E�@~ E q@~ EA~ EA~ E�0A~  EH. A~  EOA~  E �A~  Eh�A~  EA# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ Bh�A~ Eƥ@~ EY@~ E'@~ E@~ E`@~ EдA~ E�;@~  E`@~  E@~  E@@~  Ep@~  E @#, Amount~ B\A~ E@~ E@~ E4@~ Ei@~ E@~ E`@~ E@~  E@~  E@@~  E@~  E@@~  E @#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ BA~ E*@~ E@~ E @~ E@~ E�5@~ E@~ E@@~  E@~  Eh@~  E}@~  E$@~  E@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ B�.�~ E`~ E�*@~ E �A~ EA~ El� A~ E�&~ E,A~ Ep-#A~ EA~ E�#A~ EA~ E`@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B�A~ "E@~ "E@~ "E@$@~ "E�!@~ "E0Q@~ "E@~ "EH@~ " E`@~ " E@~ " E@'@~ " E@~ " E@"##, Amount~ #BVy�~ #E@@~ #E@~ #E+@~ #E @~ #E@~ #EA~ #E3 A~ # EȋA~ # E$�A~ # Eh@~ # EG(A~ # E&##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %BpA~ %E@~ %E&@~ %E@~ %E@@~ %E@u@~ %E@@~ %E@~ % E @~ % EƯ@~ % E@~ % Ey@~ % E@i@%#&, Amount~ &B^~ &E@~ &E@@~ &E�>@~ &EA@~ &Epj A~ &ElA~ &E_ A~ & E(�A~ & E@~ & EؘA~ & E@l@~ & E@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (BA~ (E@~ (E@@~ (E`n@~ (E @~ (E�@~ (E-@~ (Ey@~ ( E@3@~ ( E@~ ( E@~ ( E(@~ ( Ep@(#), Amount~ )B"U~ )E@@~ )E`@~ )EBA~ )E8�A~ )El.0A~ )E�N~ )E�*A~ ) E(�'A~ ) E4A~ ) EصA~ ) E`@~ ) E@T@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@{@~ +ED@~ +E@~ +E@~ +E@~ +E@~ +E@~ +E@~ + E @~ + E@~ + E @~ + E`m@~ + E`e@+#,, Amount~ ,Bl�~ ,E�~ ,E~ ,E@~ ,E@n~ ,E�~ ,E1~ ,E~ , E9~ , EF~ , E~ , EP~ , E�,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B@@~ .Eo@~ .Ef@~ .EN@~ .E@~ .E@~ .E@~ .E+@~ . EL@~ . ET@~ . EP@~ . EN@~ . E0@.#/, Amount~ /B �A~ /EȎ@~ /E@~ /E@G@~ /E v@~ /E@@~ /E|@~ /E@e@~ / E@~ / E@~ / E@~ / E@n@~ / EG@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1Bp^A~ 1EQ@~ 1E؁@~ 1E`@~ 1Eg@~ 1E@w@~ 1E@~ 1Eg@~ 1 E)@~ 1 E@~ 1 E;@~ 1 E@~ 1 E}@1#2, Amount~ 2B$�2A~ 2E{@~ 2E@~ 2E@~ 2E@~ 2EX� A~ 2E�/A~ 2E@� A~ 2 ERA~ 2 ED@~ 2 E0@~ 2 E@~ 2 E1@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@l@~ 4E0w@~ 4E>@~ 4E@~ 4EV@~ 4E@~ 4E$@~ 4E@~ 4 E@~ 4 E@~ 4 E@~ 4 E`v@~ 4 E`@4#5, Amount~ 5B�,A~ 5EH@~ 5Ej@~ 5E@~ 5E{@~ 5E|@~ 5E<@~ 5E�@~ 5 E@~ 5 Em@~ 5 E@~ 5 E@~ 5 E0|@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7BZ@~ 7E@~ 7Eٱ@~ 7E$@~ 7E@~ 7E@~ 7E@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B &@~ 8E~@~ 8EV@~ 8E_@~ 8EZ@~ 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~ :BM@~ :E@~ :EO@~ :E~@~ :EY@~ :E@~ :EF@~ :E@~ : EC@~ : E@~ : E@~ : Ed@~ : EH@:#;, Amount~ ;BF A~ ;Ed@~ ;E@~ ;E@~ ;E@@~ ;E@~ ;Ez@~ ;E@N@~ ; EU@~ ; EG@~ ; E@@~ ; E)@~ ; E\@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@~ =E@U@~ =Epq@~ =E(@~ =E,@~ =Eޥ@~ =E;@~ =E@~ = E@~ = Er@~ = E<@~ = E@~ = Eps@=#>, Amount~ >BH� A~ >E`@~ >E8@~ >E@~ >E@~ >Eo@~ >E@~ >Eq@~ > E @~ > ER@~ > E�.@~ > E@~ > EW@>#?-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<A~ @E@~ @E@~ @E@@~ @E�&@~ @E@~ @E`@~ @E@@~ @ E@~ @ E@~ @ E@9@~ @ E@~ @ E@@#A, Amount~ AB:L~ AE-@~ AE@~ AE�'@~ AEЫ@~ AEX�A~ AE �A~ AEA~ A EVA~ A E@~ A EA~ A E`h@~ A EI@A#B? AGI Amount~ BC��~ BF�:�~ BFƐo~ BF&~ BF�~ BFB~ BF&^x~ BF&�j~ B F~ B F�~ B F2~ B FZ�~ B FFRB@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DB>y4~ DE@~ DE@~ DE@~ DE @@~ DE A~ DE� A~ DELA~ D Ek@~ D Ey@~ D E@C@~ D E�@~ D E@D#DDDDE, Amount~ EB%~ EEh2 A~ EE0n A~ EEA~ EE{/~ EEq�~ EEX�~ EE@zDA~ E EJo�~ E EzD~ E E`~ E EA~ E EO.AE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBfBL~ GE@~ GE�A~ GE ]A~ GE A~ GE�4 A~ GE@~ GE@3@~ G EP@~ G E@~ G E@~ G E0x@~ G Ei@G#H, Amount~ HB�~ HE�/@~ HE�,^~ HE18A~ HE&O~ HEfU~ HEn'~ HEHA~ H EЕ@~ H E@~ H E@~ H E@~ H E@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB:A~ JE~ JE @~ JE�?A~ JEA~ JEP�A~ JEA~ JEJA~ J E@~ J EM@~ J E@~ J Em@~ J E2@J#K, Amount~ KBJ~ KE~ KE`A~ KEc~ KE�~ KEZa~ KEz�~ KE>k~ K E��~ K E>%D~ K Eq;~ K Ej~ K ERhK#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MB\�:A~ MEC@~ ME�@~ ME�=A~ MEA~ MEP�A~ MEA~ MEKA~ M E@~ M EM@~ M E@~ M En@~ M E4@M#N, Amount~ NBG�~ NEA@~ NEE@~ NE� A~ NE!~ NE� `~ NE Á~ NE t~ N E*~ N EL73A~ N E~@�~ N E1A~ N EC�N#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB}A~ PEA@~ PET@~ PEQ@~ PE�5@~ PE@~ PE�@~ PE@m@~ P E�9@P G ** P G ** ~ P G~ P GP#Q, Amount~ QB\PA~ QE"@~ QE(@~ QE@~ QE@~ QEL@~ QE@~ QE`x@~ Q E@w@Q G ** Q G ** ~ Q G~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER GR GR GR GR#S. Number of Returns~ SB @~ SE~ SE6@~ SE4@~ SE@~ SE@@~ SE@~ SE@~ S E^@~ S Ę@~ S Ex@~ S E@o@~ S E@U@S#T, Amount~ TB~@~ TE~ TE@~ TE@~ TE@~ TE]@~ TE@~ TE@~ T E@~ T E@~ T Ȇ@~ T E`@~ T EF@T$U/Education Credits:UBUEUEUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VB @~ VE@~ VEȲ@~ VE@~ VEC@~ VE@~ VE@~ VE@O@~ V E@~ V E~ V E~ V E~ V EV#W, Amount~ WB@~ WE@~ WE@~ WE4@~ WE@~ WE.@~ WE@~ WE@~ W E@~ W E~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXEXEXEXEXEXEXEX EX EX EX EX EX#Y. Number of Returns~ YB@~ YE@~ YE6@~ YE@~ YE@~ YE@~ YE@~ YE.@~ Y E@~ Y EM@~ Y E@~ Y E@@~ Y Ep@Y#Z, Amount~ ZB|@ ZG*~ ZE@S@~ ZEd@~ ZEo@~ ZE@~ ZE@~ ZE@~ Z E@~ Z E@~ Z E@~ Z E@~ Z E@Z# [-General Business Credit:[B[G[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \BU@~ \E~ \EG@~ \Ec@~ \Ep@~ \E@~ \ED@~ \E@~ \ E@~ \ E@~ \ E0@~ \ Er@~ \ En@\#], Amount~ ]B@m@~ ]E~ ]E"@~ ]ES@~ ]Em@~ ]E@@~ ]E@~ ]E@~ ] E@~ ] E @~ ] E@~ ] E@~ ] EB@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _BN@0~ _E h@~ _Ei@~ _EhA~ _E0eA~ _E 0A~ _E0�A~ _Ec@~ _ E e@~ _ E"@~ _ E_@~ _ E@~ _ E0@_#`�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�(~ `E8@~ `E@~ `E@~ `EV@~ `EA~ `E@�A~ `EpE@~ ` E A@~ ` EJ@~ ` E@~ ` EJ@~ ` E`@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bBlKA~ bE @~ bE@@~ bE @~ bE@~ bE�@~ bE@~ bE@~ b E)@~ b Ea@~ b Ek@~ b E@~ b E(@b#c, Amount~ cB�*~ cE@~ cE@~ cE@~ cE @~ cE0@~ cE_@~ cE�@~ c E @~ c E`Q@~ c E�?@~ c E @~ c E&@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB~d~ eED@~ eE@~ eE A~ eE� A~ eEA~ eEqA~ eEEA~ e E@~ e EN@~ e E`@~ e Es@~ e E@@e#f, Amount~ fB�~ fE0x@~ fE�@~ fEh�A~ fEA~ fEHV~ fE� x~ fEAo~ f ENH�~ f EL~ f E B�~ f E*H~ f Ez�f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hBZ/i~ hE@~ hEA~ hE\ A~ hE�A~ hE�"A~ hE\�A~ hEKA~ h EP@~ h EQ@~ h E@~ h Ev@~ h EF@h#i, Amount~ iB�~ iE@~ iE@~ iEhbA~ iEB A~ iEV]~ iE�~ iE�u~ i ENܕ~ i Eh4A~ i ER�~ i EU2A~ i E˪i#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kBt_Ho#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qB A~ qE@~ qE@~ qEZ@~ qE@~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rBA~ rEP@~ rEt@~ rEA~ rE @~ rEЏ@~ 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~ tBA~ tE@~ tEQ@~ tE�@~ tE@~ tE<@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uBx�A~ uEX@~ uE@~ uEEA~ uEl@~ 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~ wBy~ wE@~ wE�A~ wEKA~ wE@A~ wEA~ wExwA~ wE�1A~ w Ea@~ w E�2@~ w E @~ w EK@~ w E@w#x, Amount~ xBRl~ xE@~ xE A~ xEv"A~ xE1~ xE=A~ xEBA~ xEJ~ x E�~ x EZQ~ x E�~ x ED~ x E�x#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB�>7A~ zE[@~ zE̘A~ zE@�A~ zE� A~ zEL�A~ zEc A~ zE`}@~ z EP@~ z E @~ z E@~ z E@~ z E0@z#{, Amount~ {BG�~ {E~ {E~~ {EL�~ {EP~ {E�6 ~ {E~ {EL�~ { Et~~ { Eh~ { E~ { E ~ { E�{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B NA~ }E@~ }E @~ }E @~ }E�6@~ }E @~ }E�<@~ }E@~ } E@~ } Ep@~ } E@@~ } E@~ } EH@}#~, Amount~ ~B@~ � E@~ � E@�#�, Amount~ �BZ�~ �E[A~ �E@~ �E� A~ �EA~ �E4A~ �E�#=A~ �EY~ � Ea5A~ � E8� A~ � E*~ � Eh�A~ � E} A�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �Bf�,~ �E~ �E@~ �EL@~ �E@~ �EA~ �EЂA~ �E`�@~ � E@~ � E @~ � E@@~ � E2@~ � E@�#�1 Amount~ �D�-�~ �H~ �H@~ �H@~ �H@@~ �Hh A~ �HoA~ �HA~ � H�A~ � HRA~ � HIA~ � H�#@~ � HxEA�#�% 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,�> ��" ������������������������������