�\pjnwill00 45,MA �'HD/+""""""" " " " " " , Returns Count~ B�=A~ E @~ E�@~ E]@~ E@~ E@~ E@~ E@~ EV@~ E�@~ E@~ E(@~ Ep~@ # ,Joint Returns Count~ Bx�A~ E@~ Eܧ@~ E=@~ E@~ E@~ E@~ E\@~ E@~ E_@~ E7@~ E@~ Ex@ # ,Single Returns Count~ B�8A~ E@~ E`(@~ E _@~ E-@~ EQ@~ E@~ E@~ E0@~ EP@~ Eȁ@~ E@\@~ ER@ # ,Head of Household Count~ B@~ EX@~ E{@~ E@~ ER@~ E@~ E@~ E(@~ Ez@~ E\@~ E@\@~ E(@~ E@ # ,Number of Farm Returns~ B@~ Eb@~ Ei@~ E@s@~ E`r@~ E�@~ E~@~ El@~ Ed@~ EI@~ ER@~ E1@~ E7@ ##,Paid Preparer Returns Count~ B0�A~ E@~ E@@~ E@~ E@~ E i@~ E@k@~ E@~  E@~  Ej@~  E$@~  Eȇ@~  Ey@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ B<4A~ E8@~ E�<@~ E L@~ EJ@~ E@@~ E`G@~ E@~  E@@~  E@~  E{@~  E@~  Ev@#, Amount~ BbK~ E@~ EuA~ E%A~ EB~ E�~ E�~ E~-�~  E�}~  ER'A~  EN2:~  E8dA~  E"# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B� A~ E0@~ E@~ E@'@~ E@~ E`@~ EI@~ E@~  E$@~  E}@~  E4@~  E@~  EP~@#, Amount~ B�7A~ E@~ E@~ E@@~ E-@~ E@~ E@~ E@~  E`@~  E@@~  E@~  E@\@~  E� @#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ Bl@~ EY@~ E @~ E@~ E@~ E"@~ ET@~ E@~  E@~  E@~  E(@~  E|@~  E@u@#, Amount~ BP�A~ E@~ E@~ E*@~ Eȱ@~ EM@~ E@~ E{@~  E@~  E@~  EX@~  E@~  E@#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ BPC@~ E@~ E@~ E@~ E0@~ E@~ E@@~ E@~  E@~  EN@~  E@~  E@~  Ep}@#, Amount~ BvA~ EP@~ E@~ EM@~ E@~ E @~ E8@~ E@@~  E@~  Eb@~  E@~  E 8@~  EMA# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B @~ Eh@~ Eh@~ E@~ Eʳ@~ E)@~ E@~ E@~  E@~  E:@~  E@~  E@~  Et@#, Amount~ B@~ E@~ E@u@~ E؎@~ E@~ E*@~ E@~ E@~  Ep@~  E@~  Ew@~  E@~  E<@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B@@~ E0@~ E@~ E@~ E~@~ E@~ E@~ E@~  E @~  E@~  E@~  E i@~  E[@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ B tA~ E~ E@~ E@~ EF@~ E`@~ E`�@~ E`U@~ EP@~ E$@~ Eq@~ E@m@~ E@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B0'@~ "E(@~ "EM@~ "E@~ "Eʶ@~ "E@~ "E@~ "El@~ " E@~ " E@@~ " E@~ " E(@~ " E }@"##, Amount~ #Bi%~ #E@~ #E@~ #E@~ #EX@~ #E@~ #E@~ #E@@~ # E�@~ # E @~ # E@~ # E@~ # E`�A##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B@~ %ES@~ %EX@~ %E@~ %Eث@~ %E@~ %Ey@~ %E@~ % E@~ % E@~ % E@~ % E@P@~ % E<@%#&, Amount~ &B{A~ &E(@~ &EH@~ &EZ@~ &EX@~ &E`l@~ &E`@~ &E@?@~ & E`v@~ & E@T@~ & E@~ & E@~ & E@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B`@~ (Ek@~ (EӲ@~ (E3@~ (E@~ (E@~ (E@~ (E@~ ( E@~ ( E@~ ( E@~ ( Eh@~ ( E_@(#), Amount~ )BL~ )E@~ )EV@~ )E�(@~ )E@�@~ )E A~ )EL�A~ )E�A~ ) E�-A~ ) E K@~ ) Ez@~ ) E@~ ) E @)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +BB@~ +Eb@~ +E i@~ +Er@~ +E0r@~ +E�@~ +E}@~ +E@l@~ + E@d@~ + EI@~ + EP@~ + E0@~ + E4@+#,, Amount~ ,B ~ ,E~ ,ER~ ,E~ ,E{@~ ,E@~ ,EĔ@~ ,Ey@~ , E@~ , Ew@~ , E~ , E d@~ , E0,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B@@@~ .E=@~ .E@~ .E@~ .EU@~ .Eڶ@~ .EƲ@~ .E@~ . E@~ . Eg@~ . ET@. G ** . G ** .#/, Amount~ /B`W@~ /E@Y@~ /E#@~ /E@~ /E:@~ /Ej@~ /E @~ /E@~ / E@~ / E@~ / Es@/ G ** / G ** /#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 G0 G0#1. Number of Returns~ 1B @@~ 1E@~ 1E\@~ 1E@~ 1E@~ 1E@~ 1EM@~ 1E@~ 1 E@~ 1 E@@~ 1 E@~ 1 E`e@~ 1 EY@1#2, Amount~ 2BA~ 2E0@~ 2E@~ 2Eԓ@~ 2E@~ 2E@@~ 2E@~ 2Ey@~ 2 E@~ 2 Es@~ 2 E @~ 2 E@~ 2 ET@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4E5@~ 4Er@~ 4E@~ 4E@~ 4E@~ 4E@~ 4EȒ@~ 4 E@~ 4 E`j@~ 4 Ee@~ 4 E@@~ 4 E.@4#5, Amount~ 5B)@~ 5EI@~ 5E|@~ 5E|@~ 5E@~ 5E@~ 5E @~ 5E@~ 5 Eҥ@~ 5 Eh@~ 5 E@~ 5 E@Z@~ 5 EE@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@~ 7E2@~ 7E0v@~ 7E@~ 7Ex@~ 7E@~ 7EH@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B@~ 8E4@~ 8Eh@~ 8E@~ 8Ed@~ 8ER@~ 8E8@~ 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@~ :EЌ@~ :E@~ :Ep@~ :E @~ :E@~ : E@~ : E`z@~ : EX@~ : E@f@~ : EX@:#;, Amount~ ;B@~ ;Et@~ ;E(@~ ;E0@~ ;E,@~ ;E¨@~ ;E(@~ ;EX@~ ; E@~ ; Ep@~ ; Ep@~ ; E؈@~ ; E`y@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@~ =E@~ =E8@~ =EN@~ =EZ@~ =E p@~ =E`y@~ =E0x@~ = EЂ@~ = Epv@~ = E@~ = E@]@~ = EG@=#>, Amount~ >B@~ >EG@~ >EJ@~ >E`@~ >E0s@~ >E@~ >E@~ >E@~ > E@~ > 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~ @B@-@~ @Eu@~ @E@~ @E[@~ @EQ@~ @El@~ @E@~ @EW@~ @ E@~ @ Ep@~ @ E@~ @ Ey@~ @ Ej@@#A, Amount~ ABA~ AEx@~ AEj@~ AE=@~ AE@~ AE@@~ AE@>@~ AE@~ A E@@~ A E@~ A Ej@~ A E.@~ A E*@A#B? AGI Amount~ BCr9h~ BFp8~ BFWA~ BF(U-A~ BF*S~ BF\�~ BFҐ�~ BFz~ B F�~ B F�@~ B F]~ B F6�$~ B F�*MB@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBPAA~ DEh@~ DEh@~ DEo@~ DE@~ DE@~ DE@~ DE� @~ D E@@~ D E<@~ D Eb@~ D EX@~ D E}@D#DDDDE, Amount~ EB��~ EEw@~ EE@~ EE`^@~ EE@~ EE0 A~ EEX/A~ EEA~ E E� A~ E EP�A~ E E1 A~ E E@~ E EAE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBX: A~ GE@~ GE]@~ GE@~ GE�@~ GE b@~ GE�3@~ GE5@~ G E@~ G E`h@~ G Ed@~ G E:@~ G E,@G#H, Amount~ HB�4A~ HE@~ HEA~ KET�%A~ KE�)p~ KE.~ KEڞt~ K Ex~ K E�)A~ K E�3A~ K ET�A~ K ECK#"L-Income Tax Before Credits:LBLGLGLELELELELEL EL EL EL EL EL#M. Number of Returns~ MBuA~ ME@~ ME@C@~ MEC@~ ME9@~ ME@~ ME@~ ME@@~ M EP@~ M E@~ M E@~ M E@~ M EP~@M#N, Amount~ NB:~ NE@~ NE@~ NE@~ NE�"@~ NEA~ NE�&A~ NEA~ N EA~ N ExXA~ N E�A~ N E@�A~ N E|�AN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB` @PG ** PG ** ~ PE˽@~ PE{@~ PE@~ PEX@~ PEn@~ P EY@~ P E2@~ P E~ P G~ P GP#Q, Amount~ QB!@QG ** QG ** ~ QEj@~ QEz@~ QE�@~ QE@~ QE3@~ Q E۴@~ Q E"@~ Q E~ Q G~ Q GQ#R-Child Care Credit:RBRGRGRERERERERER ER ER ER GR GR#S. Number of Returns~ SBD@~ SESG ** SG ** ~ SE@~ SE@~ SE<@~ SE @~ S Eƣ@~ S E@~ S Ew@~ S EB@~ S E"@S#T, Amount~ TB@~ TETG ** TG ** ~ TEL@~ TE@~ TE@~ TEĜ@~ T El@~ T E o@~ T Ee@~ T E5@~ T E@T$U/Education Credits:UBUEUGUGUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VB@U@~ VE~ VEP{@~ VE @~ VEx@~ VE@~ VE@~ VE^@~ V E~ V E~ V E~ V E~ V EV#W, Amount~ WB@~ WE~ WE@U@~ WE\@~ WE@~ WEƬ@~ WE6@~ 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@@YG ** YG ** ~ YE@~ YE@~ YE@~ YE@~ YEt@~ Y E@~ Y E@~ Y E@~ Y E`z@~ Y Eq@Y#Z, Amount~ ZBe@ZG ** ZG ** ~ ZE>@~ ZED@~ ZEZ@~ ZEf@~ ZEp@~ Z E�@~ Z Es@~ Z E@~ Z E@~ Z E@Z# [-General Business Credit:[B[G[G[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \Bh@~ \E\G ** \G ** ~ \E<@~ \EM@~ \EZ@~ \E@W@~ \ E^@~ \ EU@~ \ EU@~ \ E>@~ \ E;@\#], Amount~ ]Bt@~ ]E]G ** ]G ** ~ ]E<@~ ]EW@~ ]Ef@~ ]E h@~ ] En@~ ] E`c@~ ] Ep@~ ] Ek@~ ] Es@]#^-Total Credits:^B^E^G^G^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _B(1A~ _E@~ _E@~ _E@~ _E@@~ _Ec@~ _E@~ _E@~ _ E@~ _ E@~ _ E@~ _ E@~ _ Es@_#`�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�3@~ `E�?~ `EPs@~ `E@~ `E@~ `Ep@~ `E@~ `El@~ ` E@~ ` E@~ ` E>@~ ` E@~ ` Ec@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bB@f@~ bEn@~ bE@~ bE@~ bEX@~ bEy@~ bE�@~ bE@~ b E@~ b E@~ b E@~ b Er@~ b Ee@b#c, Amount~ cB@~ cEz@~ cE@~ cE7@~ cEJ@~ cE>@~ cE@~ cE@~ c E@~ c Ej@~ c E@~ c E@~ c E@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eBaA~ eE@~ eE@~ eE�9@~ eE�@~ eE+@~ eE@~ eE@~ e EQ@~ e E@~ e E@~ e E(@~ e Ep~@e#f, Amount~ fB&~ fEF@~ fE@~ fEX@~ fE@~ fE,A~ fE~A~ fE< A~ f E|{A~ f EcA~ f Et&A~ f E8�A~ f Ex�Af#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hB(�A~ hE@s@~ hE7@~ hE`@~ hE@@~ hEP@~ hE@~ hE@~ h E@S@~ h E@~ h E@~ h E(@~ h Ep~@h#i, Amount~ iB�:�~ iE@~ iEٺ@~ iE@@~ iE0v@~ iEL�A~ iE`A~ iEA~ i EBA~ i EP- A~ i EA~ i E�&A~ i E�Ai#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kBDSA~ kEH@~ kE@~ kE@~ kE=@~ kEP@~ kE @~ kE@@~ k E@~ k E@~ k E@~ k E@~ k E`w@k#l, Amount~ lBN~ lEР@~ lE@@~ lE@~ lE�.A~ lE\2A~ lESA~ lEX`A~ l EpvA~ l E'A~ l E A~ l E�@~ l E`�Al#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nB`@~ nEo@~ nEx@~ nE@~ nE@~ nE4@~ nE]@~ nE|@~ n E@~ n E|@~ n E@~ n EЀ@~ n Eu@n#o, Amount~ oB^"~ oEԚ@~ oE|@~ oE@~ oE@~ oE@~ oE@@~ oE`@~ o E�0@~ o E@~ o E0@~ o E @~ o E �Ao#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qB�<@~ qEc@~ qE@~ qE@~ qE$@~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB@~ rEa@~ rE@~ rE @~ rE@~ 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~ tB@@~ tEX@~ tEX@~ tE@~ tE@~ tE`w@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uB@~ uEV@~ uE@~ uE�@~ uE@~ uE@T@~ 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~ wBpcA~ wE @~ wE`@~ wE@~ wET@~ wE@~ wE@~ wE@~ w E@G@~ w E@~ w E@~ w E@~ w E`~@w#x, Amount~ xB21�~ xE@~ xE�+@~ xE 4A~ xEA~ xE�A~ xE�#A~ xE�A~ x EA~ x E� A~ x EzA~ x Ex�A~ x E�Ax#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB<�A~ zE@~ zEq@~ zE@~ zEm@~ zE�@~ zE@@~ zE@@~ z E@~ z E@~ z E@~ z E m@~ z EX@z#{, Amount~ {B�"~ {Ev~ {E@~ {E|~ {E~ {Ep~ {E~ {E~ { E@~ { E~ { 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~ }Bi@~ }E f@~ }E}@~ }E@~ }E@~ }E@~ }E@~ }EF@~ } E@~ } Eģ@~ } Eȣ@~ } E{@~ } Ek@}#~, Amount~ ~B A~ ~El@~ ~E@~ ~E@~ ~E@~ ~E@~ ~En@~ ~E@~ ~ EC@~ ~ E@~ ~ E@~ ~ E:@~ ~ E@o@~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l���������������������������������������������������������������������������������������������. Number of Returns~ Bo@~ Eu@~ EА@~ E:@~ E@~ E@~ Eʪ@~ E@~ E@@~ E@`@~ EY@~ E"@~ E@#�, Amount~ �B@~ �Ex@~ �E]@~ �E(@~ �E@@~ �E@@~ �Ee@~ �Eg@~ � E}@~ � E|@~ � E@~ � Eh@~ � E@�##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BA~ �E0s@~ �E@~ �E@@~ �E@~ �E@~ �E@~ �E@~ � E@@~ � E@~ � EL@~ � E @~ � E }@�#�, Amount~ �BL%~ �EV@~ �E@~ �E@~ �E@~ �EF@~ �E@~ �E @~ � E@~ � E�"@~ � E`@~ � E�3@~ � E@�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BpI�@~ �Ez@~ �E@~ �E@~ �E'@~ �E@~ �E8@~ �E@@~ � E@~ � E%@~ � Ew@~ � E(@~ � E@|@�#�, Amount~ �Bx�A~ �Ep@~ �E@~ �E@~ �E@~ �E@~ �E`@~ �E@~ � E@1@~ � E@~ � E@~ � E_@~ � E@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BX9A~ �Ep~@~ �E@~ �Ef@~ �E@~ �E@@~ �E`@~ �E@@~ � E@@~ � E@@~ � Eh@~ � EP@~ � Ep}@�#�, Amount~ �B�)A~ �E@~ �ET@~ �E'@~ �E@~ �E@P@~ �E@~ �E@~ � E A~ � EPE@~ � E�@~ � E`@~ � E�.@�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B@~ �Ez@~ �Et@~ �E\@~ �E4@~ �E@~ �EC@~ �E@A@~ � E @~ � Er@~ � EU@~ � EȆ@~ � Ew@�#�, Amount~ �B�1A~ �E_@~ �E@~ �E@~ �E`@~ �EA~ �EA~ �E A~ � EX�A~ � E@~ � E@@~ � E�@~ � E@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B@E�@~ �E~ �E@~ �E°@~ �E@~ �E@@~ �E`+@~ �E@~ � E�;@~ � Eu@~ � Edz@~ � E@~ � E }@�#�1 Amount~ �D�)A~ �H~ �H@~ �H@~ �H@~ �H@~ �H@~ �HQ@~ � HP@~ � HY@~ � H@~ � H@~ � H�'@�#�% 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,�> ��" ������������������������������