�\pjnwill00 45,MA (Da}p�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C #<�C  ,�C  ,�������������������U} �#}  � ,�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89District of Columbia  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ B;A~ E@~ E@p@~ E M@~ E@@~ E@~ E@~ Ef@~ E@~ E@~ E@~ E@~ E@ # ,Joint Returns Count~ B` @~ E@o@~ E@~ E@~ E@~ E@~ E@~ E�@~ EC@~ Ez@~ E;@~ E,@~ EЂ@ # ,Single Returns Count~ B \A~ EȘ@~ E@~ E~@~ E @~ E`@~ E@~ Ey@~ Ee@~ E@~ E@~ Er@~ E`@ # ,Head of Household Count~ B@~ EX@~ Ea@~ E6@~ E@~ E@~ Eб@~ Eؐ@~ E@@~ E@_@ F **  F ** ~ E4@ # ,Number of Farm Returns~ Bq@~ E@~ E1@~ E$@~ E*@~ E;@~ E?@~ E=@~ EG@~ E<@~ EC@~ E:@~ E,@ ##,Paid Preparer Returns Count~ B(�A~ El@~ E@~ E@~ EV@~ E@7@~ E@~ E5@~  E?@~  E @~  E,@~  E@~  E@@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ BA A~ E y@~ E�@~ E@~ E@~ Eo@~ E@~ Ew@~  E-@~  E@~  E@~  E,@~  E؁@#, Amount~ B�~ Ec@~ E�?A~ E�$~ E-A~ Ey~ E9A~ EnB~  EzO~  EL�%A~  E6 L~  EhDA~  E�(3# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B�.@~ E@~ E@~ Ee@~ Eg@~ EU@~ E@~ E@~  E@~  E´@~  E@~  E@~  Ep@#, Amount~ B`�A~ EϿ@~ Ep@~ E@~ E[@~ E@~ E`3@~ Es@~  E`@~  E@@~  E@~  E@~  E�A#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B@~ E@X@~ E@~ Ez@~ E ~@~ ET@~ E@~ E$@~  EȠ@~  E$@~  E@~  Ep@~  E@#, Amount~ B� A~ Et@~ E<@~ E@~ ET@~ E@~ Eo@~ E@~  E@~  E�1@~  E`@~  E@U@~  E@#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ Bp@~ EЋ@~ E@~ E@~ E@~ E=@~ E@~ E@~  Ep@~  E@~  Eӷ@~  E@~  E@#, Amount~ BT�A~ E@~ E@~ E@~ E@~ Ex@~ E@~ E@~  E@@~  E}@~  E@~  E@~  EP@# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B@~ E`g@~ Eȉ@~ E @~ E@~ Es@~ E@~ E]@~  E"@~  Ej@~  E@~  E@~  E@#, Amount~ Bp@~ E@~ E@~ E̗@~ E @~ E@~ E6@~ E+@~  E_@~  Ew@~  Em@~  E@~  E@@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B@~ E@~ E_@~ EH@~ E@~ E/@~ Eu@~ En@~  EH@~  E\@~  E|@~  E0~@~  E0q@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ B$~ E ~ E@~ E@~ E@@~ E@6@~ E@@~ ET@~ EG@~ E@@~ E�A~ E @~ E`@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B@@~ "Eh@~ "Eت@~ "E@~ "E@~ "Eӽ@~ "Ew@~ "E\@~ " E@~ " E@~ " E@~ " EȔ@~ " E@"##, Amount~ #B^=~ #E@~ #E\@~ #E@~ #E"@~ #Em@~ #E@~ #E@~ # Es@~ # Es@~ # Ep�A~ # E`c@~ # Eu"A##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B@~ %EM@~ %E@~ %E@~ %E@~ %E@~ %E@~ %E@~ % E@~ % E(@~ % EЅ@~ % E]@~ % EI@%#&, Amount~ &BЫA~ &E@~ &E`@~ &Eh@~ &EN@~ &E@~ &EI@~ &E@~ & E@@~ & E@~ & E@~ & E@~ & Ed@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B@@~ (E@`@~ (EĦ@~ (E\@~ (Eν@~ (E@~ (Eo@~ (E@~ ( E@~ ( E@~ ( E@~ ( Er@~ ( E`c@(#), Amount~ )BC~ )E@~ )E\@~ )E@~ )E@�@~ )E A~ )EA~ )E`�@~ ) E�@~ ) Ec@~ ) EK@~ ) E@Y@~ ) E@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +Bp@~ +E@~ +E1@~ +E$@~ +E*@~ +E;@~ +E>@~ +E:@~ + EG@~ + E;@~ + EB@~ + E7@~ + E(@+#,, Amount~ ,B~ ,EA~ ,Ei~ ,E@b~ ,ER~ ,Ei~ ,E@j~ ,E5@~ , EV~ , E[~ , Ex~ , E`~ , E,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B@~ .E2@~ .E8@~ .ER@~ .EF@~ .E@@~ .E@~ .Ez@~ . E`s@~ . E@]@~ . EU@. F ** . F ** .#/, Amount~ /B@~ /EM@~ /E@~ /E@~ /E@~ /E@~ /E@~ /E@~ / E@~ / EP}@~ / Et@/ F ** / F ** /#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 F0 F0#1. Number of Returns~ 1B@@~ 1E3@~ 1E[@~ 1E`t@~ 1E@~ 1E@~ 1EP@~ 1E(@~ 1 E@~ 1 E@~ 1 E@~ 1 E l@~ 1 E``@1#2, Amount~ 2BX�A~ 2E`a@~ 2E@~ 2E@~ 2E[@~ 2ES@~ 2En@~ 2E�@~ 2 E@~ 2 E@~ 2 EZ@~ 2 E@@~ 2 E4@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4E2@~ 4Ek@~ 4E@~ 4EȊ@~ 4E@~ 4EȆ@~ 4E@~ 4 E؂@~ 4 Ee@~ 4 Ea@~ 4 E5@~ 4 E1@4#5, Amount~ 5BA@~ 5ED@~ 5Eu@~ 5E@~ 5E@~ 5E\@~ 5E@~ 5E@~ 5 E@~ 5 Ev@~ 5 Ev@~ 5 EK@~ 5 EG@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@~ 7EM@~ 7E@~ 7E̛@~ 7E@~ 7E%@~ 7E$@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8Bo@~ 8ER@~ 8E|@~ 8E@~ 8E@~ 8E"@~ 8E @~ 8E~ 8 E~ 8 E~ 8 E~ 8 E~ 8 E8#(9- S.E. Health Insurance Deduction:9B9E9E9E9E9E9E9E9 E9 E9 E9 E9 E9#:. Number of Returns~ :B@~ :ES@~ :Ex@~ :E@~ :Eh@~ :EЎ@~ :E@~ :E@~ : EH@~ : E|@~ : E@~ : E`}@~ : E@l@:#;, Amount~ ;B@~ ;Ea@~ ;E�@~ ;EH@~ ;E@~ ;E@~ ;E@~ ;E|@~ ; E@~ ; El@~ ; E"@~ ; E@~ ; E@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@=F ** =F ** ~ =EU@~ =E@a@~ =Ew@~ =E}@~ =E }@~ = E@~ = E @~ = E@~ = E@~ = Eq@=#>, Amount~ >B@@>F ** >F ** ~ >E@i@~ >E`{@~ >Eh@~ >E&@~ >E4@~ > E@~ > E@~ > E@~ > E@~ > E-@>#?-Total Adjustments:?B?F?F?E?E?E?E?E? E? E? E? E? E?#@�lA��B��AC��D��E� F��G��H��I��J��K��L��M��N��O��P��Q�R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@. Number of Returns~ @BD@~ @Et@~ @Eѷ@~ @Ex@~ @E@~ @E@~ @E϶@~ @Ej@~ @ Ep@~ @ E`@~ @ E@~ @ E@~ @ E ~@@#A, Amount~ AB� A~ AEP@~ AEү@~ AE@~ AE@~ AE@~ AE@~ AEW@~ A E@~ A EZ@~ A E�+@~ A E @~ A E@A#B? AGI Amount~ BCM�~ BG^~ BG A~ BG-~ BGF~ BG^~ BG>}~ BG{T~ B G�h~ B G�8.A~ B GfQ~~ B Gz.A~ B G�B@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBY@~ DE�@~ DE@~ DE@~ DE@~ DE@~ DEU@~ DE>@~ D E@~ D E@~ D E@~ D El@~ D E@@D#DDDDE, Amount~ EB�~ EE@7@~ EE@o@~ EE`Q@~ EE8DA~ EE�A~ EEh�A~ EEA~ E EpnA~ E EA~ E ExOA~ E EYA~ E E`�AE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GB(�A~ GE@~ GE`@~ GEW@~ GE@~ GE @~ GE@~ GE@~ G E@~ G Ea@~ G E@[@~ G E3@~ G E @G#H, Amount~ HB�,A~ HE @~ HE� A~ HE A~ HE01A~ HEA~ HE@~ HE@~ H EA@~ H E@~ H Ep@~ H E]@~ H EK@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB A~ JE~ JE@~ JE@~ JEF@~ JEj@~ JEs@~ JEG@~ J El@~ J Ex@~ J E@~ J E@~ J Ep@J#K, Amount~ KB*R�~ KE~ KE@~ KE� A~ KE$~ KE7A~ KEpV6A~ KE.�=~ K Eq3A~ K E�.~ K E(L9A~ K E~2~ K EVQxK#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MB AMF ** MF ** ~ ME@@~ ME`F@~ MEj@~ MEs@~ MEG@~ M El@~ M Ex@~ M E@~ M E@~ M Ep@M#N, Amount~ NB o�NF ** NF ** ~ NE 6@~ NE@~ NE(vA~ NEA~ NE A~ N EлA~ N Ex~A~ N E�4A~ N E�+A~ N E$AN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB 4@PF ** PF ** ~ PE@~ PE@~ PE@~ PEA@~ PE@~ P E@P F ** P F ** P F ** ~ P FP#Q, Amount~ QB@QF ** QF ** ~ QER@~ QE̾@~ QE@~ QE@~ QE\@~ Q E@Q F ** Q F ** Q F ** ~ Q FQ#R-Child Care Credit:RBRFRFRERERERERER ER FR FR FR FR#S. Number of Returns~ SB@~ SESF ** SF ** ~ SE:@~ SE@~ SE@~ SE@~ S E؊@~ S Ey@~ S E@S F ** S F ** S#T, Amount~ TB@~ TETF ** TF ** ~ TEԡ@~ TE6@~ TE@~ TEpy@~ T E|@~ T E`k@~ T E t@T F ** T F ** T$U/Education Credits:UBUEUFUFUEUEUEUEU EU EU EU FU FU$V. Number of Returns~ VB@~ VE~ VEЁ@~ VE@~ VE@~ VE@~ VE@~ VE@~ V E~ V E~ V E~ V E~ V EV#W, Amount~ WB@~ WE~ WE\@~ WEZ@~ WE@~ WE]@~ WE@@~ WE`@~ W E~ W E~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXEXEXEXEXEXEXEX EX EX EX EX EX#Y. Number of Returns~ YB>@~ YE~ YE@x@~ YEPv@~ YEz@~ YE@~ YE4@~ YE\@~ Y EZ@~ Y EH@~ Y E@~ Y E@~ Y E�@Y#Z, Amount~ ZBT@~ ZE~ ZE(@~ ZE9@~ ZEC@~ ZE@b@~ ZE o@~ ZE0s@~ Z E@~ Z Ep~@~ Z E@~ Z E@~ Z E@Z# [-General Business Credit:[B[E[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \B@~ \E\F ** \F ** ~ \E0@~ \ED@~ \EK@~ \EK@~ \ EY@~ \ EM@~ \ E@[@~ \ EO@~ \ EM@\#], Amount~ ]B؝@~ ]E]F ** ]F ** ~ ]E.@~ ]E@Q@~ ]EP@~ ]EZ@~ ] Ea@~ ] EV@~ ] E u@~ ] Ew@~ ] E@]#^-Total Credits:^B^E^F^F^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _B0@~ _E&@~ _Ew@~ _Ex@~ _Eh@~ _E@~ _E"@~ _E@~ _ E @~ _ E@~ _ E@~ _ EЌ@~ _ Ex@_#`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`, Amount~ `B0*@~ `E@~ `E@v@~ `E@~ `E@~ `EZ@~ `E`@~ `E@~ ` EĨ@~ ` Ed@~ ` EF@~ ` E@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bB@~ bE@k@~ bE@~ bE̫@~ bE@~ bEl@~ bE@~ bE@~ b Eb@~ b E@~ b E@~ b E@~ b E@{@b#c, Amount~ cB @~ cE}@~ cE@~ cE@~ cE@~ cEN@~ cE2@~ cE)@~ c E@~ c E?@~ c E@~ c E@~ c E@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB , A~ eE@~ eEo@~ eE@~ eE@~ eE�@~ eEU@~ eEB@~ e Er@~ e E@~ e E@~ e E@~ e Ex@e#f, Amount~ fB*d�~ fE@~ fE<@~ fE@~ fE0@~ fEQ A~ fE� A~ fExc A~ f EL�A~ f E�A~ f Ed�A~ f EKA~ f En)f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hB7 A~ hE`u@~ hE@~ hE@~ hE @~ hE�<@~ hEd@~ hEP@~ h E{@~ h E@~ h E@~ h E@~ h E@h#i, Amount~ iBJX�~ iEȈ@~ iEe@~ iE�+@~ iEp+@~ iEx A~ iEA~ iE A~ i EA~ i E�A~ i EA~ i E`A~ i E$�$Ai#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kB A~ kEp~@~ kE@~ kE@~ kE@~ kE@~ kE@~ kE@~ k E@~ k E~@~ k E@~ k E@~ k E@k#l, Amount~ lB~~ lE@~ lE@~ lE�/@~ lE�?@~ lE�#A~ lE�A~ lE A~ l ENA~ l E!A~ l ElA~ l E'@~ l E �Al#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nB@~ nE o@~ nEP@~ nE@~ nE@~ nE<@~ nE @~ nEĥ@~ n E@~ n EH@~ n E@~ n Ed@~ n Eh@n#o, Amount~ oB�>3~ oEx@~ oED@~ oE@~ oE @~ oE@~ oE@~ oE@~ o E@~ o E@~ o EȿA~ o EA~ o EtAo#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qB�@~ qE\@~ qEX@~ qEK@~ qE9@~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB@~ rE@_@~ rE@@~ rE@@~ rE@~ rEd@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tB@~ tER@~ tE@+@~ tE{@~ tE(@~ tEPw@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uB {@~ uER@~ uE@@~ uE@~ uE@~ uET@~ 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~ wBT�A~ wE@~ wE @~ wE@~ wE``@~ wEW@~ wEl@~ wE;@~ w Ef@~ w Ew@~ w Eѻ@~ w E@~ w Eh@w#x, Amount~ xBHA~ xE@~ xE@~ xE`4@~ xE�$A~ xElA~ xEA~ xE A~ x E�'A~ x E A~ x ETWA~ x E�A~ x E,x#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zBh A~ zE@~ zE`@~ zE ^@~ zE@~ zE@~ zE@~ zEe@~ z E@~ z E֧@~ z EF@~ z Er@~ z E`d@z#{, Amount~ {B~ {E`~ {E~ {E~ {E~ {Ev~ {EN~ {E�+~ { E�&~ { E@~ { E�$~ { E!~ { E{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B@@~ }Ei@~ }EA@~ }E[@~ }Ef@~ }E@~ }E@~ }E@~ } ET@~ } E@~ } E@~ } E@~ } E0r@}#~, Amount~ ~Bض A~ ~Eu@~ ~E@~ ~E̳@~ ~E&@~ ~E@~ ~E@~ ~E@~ ~ E5@~ ~ E>@~ ~ E@~ ~ E6@~ ~ E`@~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l���������������������������������������������������������������������������������������������. Number of Returns~ B@D@~ Epr@~ E@~ E@~ EA@~ EԽ@~ E@~ EȔ@~ E@~ Em@~ Eg@~ E1@~ E@#�, Amount~ �B]A~ �E@~ �E@~ �E@~ �E@~ �ER@~ �E@~ �E@~ � El@~ � E@~ � E@~ � E@~ � En@�##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B�=@~ �E s@~ �El@~ �E@~ �E@~ �E@~ �E@@~ �E@~ � E@~ � Eѵ@~ � EM@~ � EL@~ � E@�#�, Amount~ �B�-A~ �E@~ �E@~ �E@~ �E'@~ �E@ @~ �E@~ �E`k@~ � E]@~ � Ep@~ � E`�A~ � E@P@~ � E@�A�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BP@~ �Ew@~ �E،@~ �E@~ �E.@~ �EL@~ �E@~ �E@~ � E@~ � E@~ � E@~ � E`@~ � E0@�#�, Amount~ �BA~ �E,@~ �E̒@~ �E@~ �E@~ �E~@~ �E�@~ �E@~ � E�.@~ � E'@~ � E@~ � E@~ � E@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B�&@~ �E~@~ �E,@~ �E@~ �EK@~ �Em@~ �EH@~ �E-@~ � E@~ � E@~ � E@~ � Ep@~ � E8@�#�, Amount~ �Bx�0A~ �E@~ �E@~ �E@~ �E@ @~ �Eh@~ �E@~ �E[@~ � EA~ � E@~ � EL A~ � E@~ � EA�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B @~ �Ex@~ �EH@~ �EB@~ �E@~ �E@~ �E.@~ �E@~ � E@~ � E@~ � Ey@~ � Eԓ@~ � EX@�#�, Amount~ �B�5~ �E@~ �E@~ �EJ@~ �E @~ �E�@~ �E�A~ �E@@~ � E0@~ � E @~ � E�A~ � E@~ � E@@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �Bp@~ �E~ �E@~ �Eͳ@~ �Ee@~ �EY@~ �E@~ �E@~ � E@~ � E@~ � E^@~ � E@~ � E@�#�1 Amount~ �Du!~ �H~ �H<@~ �H@~ �H@@~ �H@~ �Hm@~ �H y@~ � H@~ � H@~ � Ht@~ � H@@~ � 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,�> ��" ������������������������������