�\pjnwill00 45,MA �'7D` }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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � ,�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89Georgia  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ B$KA~ E@~ E\-%A~ E$A~ E A~ E� )~ Ex�A~ E8� A~ EؾA~ E�8@~ E@~ E@~ Ei@ # ,Joint Returns Count~ B4A~ E@~ E�@~ E@~ E(A~ EaA~ ED�A~ E0 A~ E0A~ E�@~ E @~ E@~ Eҭ@ # ,Single Returns Count~ BY~ E@~ EA~ Ed�A~ E�= A~ EA~ E@~ E�,@~ E@@~ Ej@~ El@~ E@~ E}@ # ,Head of Household Count~ B,~ E@~ E SA~ EXA~ E�A~ E @~ E@~ EY@~ Eث@~ E4@~ Ex@~ Ed@~ EU@ # ,Number of Farm Returns~ B`@~ E@~ E"@~ ED@~ E@~ E@~ E@~ E@~ E @~ E|@~ E`@~ E @~ Ep@ ##,Paid Preparer Returns Count~ B~ E� @~ EؑA~ E�A~ E�A~ Eh�A~ E$7A~ E@&A~  Em@~  E@@~  E@@~  Eb@~  E@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ B��~ E @~ EĪ!A~ E�!A~ EDkA~ EV�%~ E nA~ E� A~  E�6A~  E@~  E @~  E@~  E@#, Amount~ B:~ EP`A~ E* �~ E�~ E~�~ EPQ~ E¾�~ Eʤ~  EY ~  E��~  EF|~  E6�~  E"�# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B&_^~ E@~ E0A~ E�7A~ E� A~ E^A~ Eh�A~ EA~  EA~  E *@~  E@~  E@~  ED@#, Amount~ B��~ E� @~ E @~ E<�A~ ErA~ EذA~ ED�!A~ Ed�A~  EVA~  E`� A~  E<A~  EP A~  EzA#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B�2@~ E@~ E@~ Ed@~ EZ@~ EW@~ E@~ E@~  E@~  E@~  E@~  E@~  E@#, Amount~ BX-+A~ Eu@~ E@~ E@~ E@~ E�"@~ E0@~ E/@~  E@~  E@~  E0qA~  E`@~  EA#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B,]'A~ E @~ E@~ EW@~ E�+@~ E .@~ EA~ E�,@~  EP@~  E @~  E @~  Ep@~  Es@#, Amount~ B~ E@~ E@~ E@~ E@~ EA~ EA~ E� A~  E�%A~  EA~  EqA~  E�A~  E\ A# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ BN*A~ E@~ E@~ E@Z@~ E@~ EA~ E A~ E^A~  E0:@~  E-@~  E@~  E:@~  En@#, Amount~ B(A~ EI@~ E@~ Ec@~ E@@~ E@~ E@A~ E@@~  E@~  E9@~  Ep*@~  E@@~  E@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B� ~ E@~ Ep@~ E�-@~ E@@~ E@~ Eq@~ E @~  E @~  E@~  E@~  E"@~  E(@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ B>�$~ E\E~ E(�A~ EX�A~ EA~ E$~ Eޒ&~ EL�A~ Et'~ E�A~ Ef2~ E� A~ E�A #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "Bj$~ "E@~ "Eq@~ "E`/@~ "E@~ "E@~ "E@~ "E D@~ " Ep@~ " E@~ " E@~ " E@~ " E`@"##, Amount~ #B~ #EA~ #Eu@~ #E\@~ #E0[@~ #EA~ #EfA~ #E@`A~ # El{A~ # E zA~ # E�6I~ # EV=7~ # E�##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %BhA~ %E@~ %E@~ %EW@~ %E@~ %E@~ %E`@~ %E@@~ % El@~ % Eg@~ % EŲ@~ % EЅ@~ % Er@%#&, Amount~ &Br�~ &E@~ &E@~ &E@@~ &E0|�@~ &Ed�A~ &EA~ &EH%A~ & EH�A~ & E�A~ & E � A~ & E@~ & E @&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B/!A~ (E@~ (E`@~ (E@~ (E@~ (E#@~ (E@c@~ (E�@~ ( E @~ ( E5@~ ( E@~ ( E @~ ( E@(#), Amount~ )BV�~ )E@~ )EHA~ )E�,~ )E�3~ )E�9A~ )E�r~ )Eb3A~ ) EvyC~ ) EA~ ) E� A~ ) E@~ ) E@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@~ +E@~ +E@~ +E@~ +EԲ@~ +E@~ +EX@~ +E@~ + E@~ + E@~ + EО@~ + Ep~@~ + En@+#,, Amount~ ,B~ ,E ~ ,EJ~ ,E�-~ ,E~ ,Ey~ ,E~ ,E~ , E@~ , E ~ , Ed~ , E~ , E@�,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B�A~ .Ez@~ .E� @~ .E @~ .E`N@~ .E @~ .E@~ .E@~ . E<@~ . E@~ . E@~ . EK@~ . E(@.#/, Amount~ /Bl�A~ /E@~ /E ^@~ /E�@~ /E @~ /Ep@~ /E@~ /E@~ / E@~ / Ec@~ / EP@~ / Ej@~ / E8@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1B A~ 1E\@~ 1E@~ 1E@~ 1E@K@~ 1E@~ 1Eq@~ 1Eu@~ 1 E@@~ 1 E@~ 1 E@~ 1 E@~ 1 E؄@1#2, Amount~ 2BNB{~ 2E@~ 2E'@~ 2Eu@~ 2E@~ 2E�4A~ 2E#A~ 2E�1A~ 2 EtA~ 2 E@~ 2 E@~ 2 E@@~ 2 E@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4Ez@~ 4Ẹ@~ 4E@~ 4Ec@~ 4E@~ 4E@~ 4E$@~ 4 E@~ 4 E@~ 4 EX@~ 4 Ez@~ 4 Ef@4#5, Amount~ 5BA~ 5E؋@~ 5Eĭ@~ 5Eq@~ 5Ev@~ 5E ~@~ 5E@~ 5E�0@~ 5 E@~ 5 EC@~ 5 EJ@~ 5 E@~ 5 E@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@~ 7E~@~ 7EQ@~ 7Ed@~ 7E@~ 7E@~ 7E�@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8BP8@~ 8Ez@~ 8Ed@~ 8E@~ 8E@~ 8ED@~ 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@~ :E@~ :E~@~ :Ef@~ :E9@~ :E@~ :E@~ :E6@~ : E5@~ : E@~ : ED@~ : El@~ : E@:#;, Amount~ ;B�A~ ;E@~ ;Eo@~ ;E@~ ;E@~ ;E@@~ ;E@~ ;Ed@~ ; 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~ =B@~ =EW@~ =Ep@~ =E @~ =E@@~ =E@~ =E@~ =E@~ = E@~ = E@~ = E@~ = E,@~ = E�@=#>, Amount~ >BtvA~ >E@@~ >E@~ >EL@~ >E@~ >E`@~ >Eh@~ >E@~ > EF@~ > E@~ > 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�&~ @E@~ @E0H@~ @EI@~ @E�;@~ @E�@~ @E@~ @E@~ @ E@}@~ @ E(@~ @ E[@~ @ E߲@~ @ E@@#A, Amount~ ABY~ AE}@~ AE`@~ AE� @~ AE9@~ AEP A~ AE�A~ AE@A~ A E0 A~ A E@~ A E� A~ A El@~ A E @A#B? AGI Amount~ BC�'~ BF.�~ BF�<�~ BFo~ BFz#?~ BF@~ BF~�~ BFZE~ B Ff-~ B F^F~ B F�-�~ B FE�~ B F�B@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBnZT~ DEz@~ DE�@~ DE@@~ DE�3@~ DEP�A~ DEA~ DEl A~ D E`�A~ D E@~ D EW@~ D Ev@~ D E@D#DDDDE, Amount~ EBƀ~ EEA~ EEA~ EEj*A~ EE:`~ EEOA~ EE?~ EE�~ E Er�~ E Ei~ E E��~ E Er)A~ E EQE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GB�~ GE@~ GE`}$A~ GE"A~ GEA~ GEd!A~ GE�+A~ GE�;@~ G Ew@~ G E@~ G E@~ G E0r@~ G E^@G#H, Amount~ HB~ HE@~ HEoHA~ HEN;�~ HE>�~ HEJ~ HEf�8~ HE A~ H E @~ H E@~ H E@~ H E<@~ H E@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JBV~ JE"@~ JEA~ JEXIA~ JEl@ A~ JET$A~ JEЖA~ JE A~ J EA~ J E�.@~ J E@~ J E@~ J EZ@J#K, Amount~ KB�~ KE@~ KEA~ KE�~ KE�9�~ KE�~ KE~ KE�~ K Enb�~ K E�\A~ K Eb7~ K E\~ K E� iK#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MB>~ MEL@~ ME�A~ MEGA~ MEv ~ MET$A~ MEA~ ME A~ M EA~ M E�.@~ M E@~ M E@~ M EZ@M#N, Amount~ NB��~ NES@~ NE�9@~ NEx�A~ NE-A~ NE�+�~ NE^~ NE!�~ N EJg�~ N E\�:A~ N E~ N Eo~ N EHAN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB~�2~ PE@Q@~ PE`f@~ PE N@~ PEXA~ PEh� A~ PE�4A~ PEp@~ P E@ P G** P G**~ P G~ P GP#Q, Amount~ QBt�#A~ QE<@~ QE9@~ QE @~ QE@~ QE�A~ QECA~ QE@ @~ Q Et@ Q G** Q G**~ Q G~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER GR GR GR GR#S. Number of Returns~ SBA~ SE@~ SEA@~ SE@~ SE`@~ SE@@~ SE@~ SE,@~ S E@~ S E˰@~ S Eب@~ S E v@~ S ER@S#T, Amount~ TB@@~ TE�?~ TE@~ TE@~ TE@~ TEd@~ TE@~ TE@~ T E@~ T E@~ T E4@~ T E h@~ T EF@T$U/Education Credits:UBUEUEUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VB�A VG** VG**~ VE@~ VE@~ VEh@~ VE@~ VE@~ V E@~ V E~ V E~ V E~ V EV#W, Amount~ WB =@ WG** WG**~ WE@~ WE@~ WE[@~ WE�@~ WE @~ W E@~ W E~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXGXGXEXEXEXEXEX EX EX EX EX EX#Y. Number of Returns~ YBu@~ YE@~ YE@~ YE@~ YE@~ YEB@~ YE3@~ YEq@~ Y EF@~ Y E@@~ Y E@~ Y Eت@~ Y E@Y#Z, Amount~ ZB`@ ZG*~ ZE@P@~ ZE`@~ ZEg@~ ZE @~ ZE @~ ZEГ@~ Z EX@~ Z E@~ Z E)@~ Z EV@~ Z E@Z# [-General Business Credit:[B[G[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \Bڶ@~ \E~ \EM@~ \Eb@~ \En@~ \E@~ \E@~ \EȆ@~ \ E@~ \ E@~ \ E@~ \ EPw@~ \ Eq@\#], Amount~ ]B@~ ]E~ ]E@~ ]EM@~ ]E@d@~ ]E@~ ]E@~ ]E@~ ] E@~ ] Ed@~ ] Ed@~ ] Ej@~ ] Ey@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _B:LU~ _E d@~ _E n@~ _E~A~ _E�5A~ _EvA~ _Ez A~ _EE@~ _ E0)@~ _ Eq@~ _ E@@~ _ Eb@~ _ EB@_#`�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~ `BC~ `E?@~ `E8@~ `E@~ `E@> A~ `EoA~ `E A~ `EOA~ ` E`@~ ` Ea@~ ` Ey@~ ` EG@~ ` E @`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bB�5A~ bEӰ@~ bEp@~ bE@<@~ bE`@~ bEz@~ bE�#@~ bEM@~ b Ex@~ b E@~ b E@~ b E@~ b ET@b#c, Amount~ cB2+A~ cE@~ cE@@~ cE @~ cE@~ cEf�@~ cEM�@~ cEB@~ c E`&@~ c E�1@~ c E@@~ c E@@~ c E�@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB&~ eEP@~ eE!A~ eE�A~ eE� A~ eE.�&~ eEmA~ eE`� A~ e E8�A~ e E2@~ e E@~ e E@~ e E]@e#f, Amount~ fB2n~ fE@~ fE @~ fEA~ fE�.~ fE�~ fES�~ fEK�~ f E ~ f E.j~ f E\LA~ f E~o~ f ER�f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hBQEA~ hEw@~ hE A~ hE�A~ hE0,A~ hENl'~ hEP�A~ hE A~ h Ex�A~ h E�4@~ h E@@~ h E�@~ h Ee@h#i, Amount~ iB�~ iEG@~ iE`o@~ iECA~ iE *A~ iERݎ~ iE�~ iE~~ i E ~ i E^on~ i E2~ i Eq~ i E�i#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kB0�~ kEZ@~ kE�!~ kEhX"A~ kEP�A~ kEnC'~ kEA~ kE A~ k E�A~ k E u@~ k E@~ k E=@~ k E@k#l, Amount~ lBBg�~ lE@~ lE A~ lE�;'A~ lE6L~ lE:�~ lE�~ lE|�~ l E�"�~ l EVZ~ l ExCA~ l Ej;~ l EMl#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nBjA~ nE@~ nE@~ nES@~ nE@@~ nE@~ nE@#@~ nE@~ n E@~ n E@~ n E@^@~ n EO@~ n E@n#o, Amount~ oB~QA~ oE@~ oE@~ oE`@~ oE�@~ oEA~ oE�A~ oE�A~ o E �A~ o EHA~ o E�8~ �Ev5~ � ES.A~ � EaA~ � E� +A~ � EA~ � E�6'�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B�,J~ �Eս@~ �E@~ �E}@~ �Ep@~ �E@A~ �Eh�A~ �E�A~ � EA~ � E@~ � EP@~ � E@~ � E;@�#�, Amount~ �B?A~ �E@~ �E@@~ �E@~ �E@~ �E� A~ �E�A~ �Et$A~ � E9A~ � E(�A~ � E@+A~ � E@~ � E @�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B.qT~ �E@~ �E� @~ �Epr@~ �E`=@~ �E�A~ �EA~ �E@z A~ � EH�A~ � E @~ � EW@~ � Ez@~ � E@�#�, Amount~ �B�5~ �E@~ �E@~ �E @~ �EX� A~ �EL +A~ �E>V~ �EgN~ � EUW~ � Ef)~ � E1A~ � EeA~ � E&+�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BlL2A~ �E,@~ �Ea@~ �E@~ �E@@~ �E� A~ �EA~ �E�3A~ � E0�A~ � E@ @~ � EA@~ � E@~ � Et@�#�, Amount~ �B�~ �EA~ �Ee@~ �E@�A~ �E&�$~ �E�0m~ �EF~ �EP;A~ � E:A~ � Ef$,~ � E=~ � E]A~ � EHRA�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B2A~ �E~ �E+@~ �E@~ �EPx@~ �E|A~ �E,�A~ �EA~ � EA~ � E }@~ � E_@~ � E�@~ � E@�#�1 Amount~ �D'~ �H~ �H@~ �H @~ �H0� A~ �Hn�'~ �Hx3~ �Hب$A~ � H$A~ � HA~ � H  A~ � H� A~ � HF>$�#�% 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,�> ��" ������������������������������