�\pjnwill00 45,MA �'5D` }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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � ,�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89 Idaho  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ B�5!A~ E9@~ Ep@~ E@~ E0@~ E� @~ Ep@~ Et@~ E@@~ E@~ E@~ E`@~ Ev@ # ,Joint Returns Count~ BA~ Eΰ@~ EM@~ E@|@~ E8@~ EM@~ Eb@~ E}@~ E:@~ E0@~ E@~ E@~ Es@ # ,Single Returns Count~ B�$ A~ E@~ E@~ E@~ E /@~ E@~ E%@~ E@~ Eē@~ E`v@~ E0z@~ EU@~ ED@ # ,Head of Household Count~ Bz@~ Es@~ E`@~ EU@~ E5@~ E@~ E@~ EЁ@~ Et@~ E@V@~ EW@ G** G** # ,Number of Farm Returns~ B@~ E@~ Ej@~ E@~ E`@~ ET@~ E@~ E@~ Et@~ Ew@~ Ey@~ ES@~ EA@ ##,Paid Preparer Returns Count~ BğA~ E@~ E@~ E@~ E @~ E@~ E�<@~ E@~  E@~  E@~  E�@~  E@~  Et@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ BcA~ EЧ@~ E@~ EЋ@~ E @~ E0+@~ E@~ E@~  E@~  E-@~  E@~  E@~  E q@#, Amount~ B�~ E� @~ E �A~ EVJ~ Ee~ E*~ EL�~ Eb�~  Ef \~  EA~  EN+~  E� A~  EX�A# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B�A~ E+@~ E@~ E�@~ E`@~ E@?@~ E@~ E@~  EC@~  E˲@~  E@~  E@~  Ev@#, Amount~ B'A~ E` @~ E@~ E`"@~ E k@~ E0&@~ E@~ E@~  E@~  E @~  E@~  E@@~  E@@#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B@k@~ Et@~ E @~ E@~ E@~ EƦ@~ E@~ E(@~  E@~  E@~  EĒ@~  Eu@~  Eg@#, Amount~ B�:A~ EU@~ EB@~ E@~ EŸ@~ E@@~ EB@~ ET@~  E @~  EO@~  E@~  Eҷ@~  E@#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B`Q�@~ E,@~ E>@~ E@~ E@~ Ei@~ E@~ E@~  E@~  E@~  Eʯ@~  E@~  E u@#, Amount~ BA~ E@~ E@~ E@@~ E@H@~ E@@~ E@~ Ez@~  E @~  E@4@~  Ej@~  E@~  E@# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B`0@~ E@~ ET@~ E?@~ E.@~ E@2@~ E@~ E@~  E@~  E@~  E@~  Ex@~  E i@#, Amount~ B@~ E@~ E@~ E@~ E@~ EH@~ E@s@~ E@~  E@~  E@~  E@~  E@~  EG@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ BP3@~ EP@~ ER@~ E@~ EI@~ E@~ EJ@~ E@~  Ev@~  Eܕ@~  E@~  En@~  EX@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ Bԧ'A~ E~ E@@~ E�8@~ E�@~ E@F@~ E@~ E@ @~ E 6@~ E@@~ E@~ E@@~ E<@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "BF@~ "E@~ "E@~ "EY@~ "E'@~ "E@@~ "E@~ "E/@~ " E@~ " EX@~ " E @~ " E @~ " Epu@"##, Amount~ #B3;~ #E@~ #Eݵ@~ #E@~ #E�@~ #E`@~ #E0@~ #Ef@~ # E@~ # E@z@~ # E`�A~ # E@~ # Eh�A##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B@~ %E{@~ %E@~ %E@~ %E@~ %E@@~ %E@~ %E(@~ % E@~ % EP@~ % E~@~ % ER@~ % E4@%#&, Amount~ &BA~ &Ey@~ &EW@~ &E@Z@~ &E@~ &E�1@~ &E�9@~ &E�4@~ & E @~ & E@~ & E&@~ & Ev@~ & EX@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B|@~ (E@~ (E@~ (E@~ (E1@~ (E@~ (EV@~ (Eg@~ ( Eg@~ ( E@~ ( E@~ ( E``@~ ( EQ@(#), Amount~ )B�,P~ )E^@~ )ES@~ )EA~ )EH�A~ )E�5A~ )E8A~ )EP�A~ ) Ez@~ ) E`}@~ ) E@~ ) E@~ ) E@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +BO@~ +EP@~ +E>@~ +E@~ +E@~ +E@~ +E@~ +E@~ + E@~ + E@w@~ + E0y@~ + E@S@~ + EA@+#,, Amount~ ,Bhm~ ,E~ ,E~ ,E~ ,E~ ,E@~ ,E~ ,E~ , Ed~ , E`k~ , E~ , E,~ , E8,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B�@~ .Ej@~ .Ei@~ .E@~ .E@~ .E@~ .EI@~ .Ex@~ . E@~ . Ee@~ . E@Q@~ . E@~ . E@.#/, Amount~ /BH2A~ /E@~ /Ed@~ /ET@~ /E@@~ /E�0@~ /E@~ /E@~ / E\@~ / EP@~ / Ek@~ / E1@~ / E@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1B`@~ 1E@@~ 1E`@~ 1E@~ 1E@~ 1E@~ 1Ez@~ 1Ew@~ 1 EP@~ 1 E@~ 1 E0@~ 1 E`@~ 1 EQ@1#2, Amount~ 2BuA~ 2Es@~ 2E@~ 2E@~ 2E@~ 2E@~ 2E@~ 2E�@~ 2 E`@~ 2 E@~ 2 E!@~ 2 EX@~ 2 E$@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4ET@~ 4E0}@~ 4E@~ 4E@~ 4E7@~ 4E@~ 4E@~ 4 E@~ 4 E`u@~ 4 Et@~ 4 EH@~ 4 E5@4#5, Amount~ 5B@~ 5E d@~ 5E؆@~ 5E@~ 5E?@~ 5E@~ 5E@~ 5E@~ 5 Eث@~ 5 EĐ@~ 5 E@~ 5 Ed@~ 5 ER@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@M@~ 7E`@~ 7Ed@~ 7E@~ 7EE@~ 7E.@~ 7EK@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B"@~ 8EU@~ 8E|@~ 8E@~ 8E@~ 8E@~ 8Eh@~ 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~ :BO@~ :E@~ :E|@~ :E@~ :E@~ :E@~ :Eح@~ :E@~ : E@~ : E@~ : E@~ : Ep@~ : E@X@:#;, Amount~ ;B�@~ ;E@~ ;E@~ ;E@~ ;E @~ ;E@~ ;E:@~ ;ET@~ ; E@~ ; E@~ ; E`@~ ; EP@~ ; Eu@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@~ =E1@~ =EJ@~ =E c@~ =El@~ =E@~ =E@~ =E@~ = EP@~ = E0y@~ = Eh@~ = E[@~ = E;@=#>, Amount~ >B@Y@~ >ES@~ >E`|@~ >Ew@~ >E@~ >E4@~ >E@~ >E.@~ > ER@~ > E@~ > Eh@~ > 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~ @Bt@~ @E@~ @E@~ @E@ @~ @E@~ @E@@~ @E@~ @E@~ @ E@~ @ Ed@~ @ E@~ @ E}@~ @ Eg@@#A, Amount~ AB�'A~ AE@~ AE@~ AE�@~ AE@@~ AE@~ AE@~ AE@~ A E�@~ A E@~ A E@~ A E@~ A E@A#B? AGI Amount~ BC� ~ BF��~ BF!A~ BFT�8A~ BF~ BF ~ BFC~ BFr~ B F��~ B Fn5~ B F|N6A~ B F!A~ B F8B@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBA A~ DE:@~ DEԲ@~ DE@~ DE@@~ DE@@~ DE@~ DE@@~ D E@@~ D E3@~ D E@~ D Ex@~ D E`u@D#DDDDE, Amount~ EBn�~ EE`@~ EE@@~ EE�? A~ EE@� A~ EE�$$A~ EEM3~ EEV% ~ E EJA~ E E�A~ E E A~ E E0w@~ E EЯ@E#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBA~ GEշ@~ GE0R@~ GE`x@~ GE@~ GE )@~ GEG@~ GEԫ@~ G E@@~ G Ei@~ G E`f@~ G EN@~ G E3@G#H, Amount~ HB?A~ HE@~ HEIA~ HE΍"~ HEA~ HE$EA~ HEA~ HE @~ H E@~ H ET@~ H EL@~ H E`|@~ H Eb@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB�A~ JE~ JE@~ JE@~ JE@~ JE @~ JE@~ JE@g@~ J E@~ J E@~ J E@~ J E8@~ J E`v@J#K, Amount~ KB*A~ KE~ KE ~@~ KEHA~ KET-A~ KE��~ KE֏�~ KEju~ K En`~ K E(~ K EJJI~ K EA~ K E(AK#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MBXA~ ME@~ ME`@~ ME@~ ME@~ ME@~ MEР@~ MEg@~ M E@~ M E@~ M E@~ M E8@~ M E`v@M#N, Amount~ NBF NG*~ NE@~ NE� @~ NEHXA~ NEA~ NE �A~ NE aA~ N E 4A~ N E�A~ N EX�A~ N EVA~ N E� AN#O-Child Tax Credit:OBOGOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB�@~ PE @~ PE0@~ PE@~ PEx@~ PE� @~ PE@ @~ PE@~ P E@~ P EI@~ P E~ P G~ P GP#Q, Amount~ QB@~ QE@~ QE@~ QE@~ QE@~ QE@~ QE6@~ QEl@~ Q E@~ Q E<@~ Q E~ Q G~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER ER ER GR GR#S. Number of Returns~ SBU@~ SE~ SE(@~ SE@~ SEd@~ SE0@~ SE@~ SE@~ S E@~ S Et@~ S Ei@~ S E9@~ S E@S#T, Amount~ TB@~ TE~ TE�?~ TE@~ TE\@~ TEZ@~ TE4@~ TE@~ T E8@~ T E`@~ T EX@~ T E0@~ T E@T$U/Education Credits:UBUEUEUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VB@ VG** VG**~ VE@~ VE@~ VE@~ VE@~ VE;@~ V E V G**~ V E~ V E~ V EV#W, Amount~ WB@ WG** WG**~ WE@~ WE@@~ WE@~ WE\@~ WEȧ@~ W E W G**~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXGXGXEXEXEXEXEX EX GX EX EX EX#Y. Number of Returns~ YBx@~ YE~ YE@~ YE`@~ YE@~ YE~@~ YE`@~ YE$@~ Y Eԛ@~ Y EІ@~ Y E@~ Y Eq@~ Y Ee@Y#Z, Amount~ ZB@~ ZE~ ZE*@~ ZED@~ ZEP@~ ZEc@~ ZEo@~ ZEPp@~ Z E0r@~ Z E q@~ Z E@~ Z Es@~ Z EP@Z# [-General Business Credit:[B[E[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \B @~ \E~ \E.@~ \EF@~ \ES@~ \Ef@~ \Ej@~ \Ee@~ \ Ei@~ \ EW@~ \ Eb@~ \ EH@~ \ E6@\#], Amount~ ]B@~ ]E~ ]E�?~ ]E8@~ ]EQ@~ ]Eo@~ ]Epy@~ ]Eps@~ ] E|@~ ] Eh@~ ] EP~@~ ] E`@~ ] E<@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _BЮ A~ _EC@~ _E @~ _E@[@~ _E@~ _ED@~ _E�?@~ _E@~ _ E"@~ _ E@~ _ EȚ@~ _ Ex@~ _ Ej@_#`�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~ `BWA~ `E@~ `E@~ `E@~ `E>@~ `E@~ `E @~ `Ej@~ ` E@~ ` Et@~ ` E@~ ` E̜@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bB�@~ bE @~ bE,@~ bE@~ bE@~ bEZ@~ bE@~ bE@~ b E@~ b EX@~ b EЙ@~ b E`t@~ b E_@b#c, Amount~ cBA~ cE@~ cE @~ cE@~ cE@~ cE\@~ cE@@~ cE[@~ c EV@~ c E@~ c E@~ c E"@~ c Eܖ@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB �A~ eE8@~ eE�@~ eE@@~ eES@~ eE@~ eEP_@~ eEU@~ e E@~ e E@~ e E@~ e EP@~ e Epv@e#f, Amount~ fB�.�~ fE`h@~ fEQ@~ fE@~ fE c@~ fELA~ fErA~ fEH*A~ f EA~ f Eh=A~ f E�+A~ f EȄA~ f EAf#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hB(�A~ hE@~ hE@@~ hE@~ hE`e@~ hEN@~ hEy@~ hEd@~ h E@~ h E@~ h E@~ h EP@~ h Epv@h#i, Amount~ iBʰ�~ iE0@~ iE@~ iE`@~ iEZA~ iE03A~ iEpJA~ iE|HA~ i EA~ i E@cA~ i E8A~ i E�A~ i ElAi#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kBT�A~ kEԣ@~ kE�5@~ kE� @~ kE@~ kEB@~ kEД@~ kEy@~ k E�'@~ k Ed@~ k E@~ k E@~ k Eo@k#l, Amount~ lBV �~ lEô@~ lE7@~ lEP@~ lE�%A~ lEXSA~ lE�A~ lEDA~ l E0 A~ l E@~ l E �A~ l E@~ l E@\@l#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nB@@@~ nE@~ nEr@~ nEj@~ nE@~ nE@~ nE@~ nE@~ n E@~ n E@~ n E@~ n E`@~ n E@q@n#o, Amount~ oB�)~ oE8@~ oEղ@~ oE@~ oE@~ oE@@~ oEO@~ oEs@~ o EP@~ o E`@~ o EXrA~ o E@~ o E�Ao#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qB@@~ qE@~ qE@~ qE@@~ qE@~ qE`@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB�A~ rED@~ rE`@~ rEp.@~ rE@~ rE`{@~ 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 d@~ tE@~ tE@~ tE@~ tE]@~ tE@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uBp@~ uE@~ uE@~ uE�@~ uE@@~ uEl@~ 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~ wB�) A~ wE\@~ wE@~ wEh@~ wE� @~ wE @~ wEs@~ wE@@~ w E@~ w E@~ w EL@~ w EЊ@~ w Ev@w#x, Amount~ xBr~ xE[@~ xE�@~ xE`�A~ xE�/ A~ xE�A~ xE�,!~ xE�A~ x EA~ x EA~ x E@~ �EA~ �ExCA~ � E`C@~ � E@@~ � E@~ � EL@~ � E@�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BA~ �E̠@~ �E@~ �EX@~ �E@@~ �EF@~ �E@@~ �E@~ � E@ @~ � EC@~ � E,@~ � E@@~ � EPt@�#�, Amount~ �B(�A~ �Eo@~ �E@~ �E@~ �E@@~ �Ey@~ �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� A~ �E@~ �E~@~ �E@~ �E\@~ �E@~ �E`@~ �E@@~ � E@~ � E0@~ � E@~ � Ep@~ � E`u@�#�, Amount~ �BE~ �EI@~ �E@~ �E@~ �E@@~ �EA~ �El A~ �E�A~ � E�A~ � EPz@~ � E�@~ � E�@~ � E@�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BA~ �E"@~ �Ez@~ �E@~ �E3@~ �E@~ �E@1@~ �E@u@~ � E@~ � E@~ � E@~ � EЄ@~ � Eq@�#�, Amount~ �BFX~ �E@~ �E@T@~ �E@~ �E@~ �EA~ �EA~ �E� A~ � EhA~ � E@~ � E�?@~ � E@?@~ � E�7@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BA~ �E~ �EV@~ �EQ@~ �Eh@~ �E@~ �E@@~ �E@~ � E@~ � Ea@~ � E>@~ � Ex@~ � Et@�#�1 Amount~ �DT�!A~ �H~ �H>@~ �H-@~ �H@H@~ �Hl@~ �H��@~ �H]@~ � H0@~ � H�7@~ � H h@~ � HV@~ � 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,�> ��" ������������������������������