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" " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "74#,##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  �C  �C . ,�C #�C  �C  �C �C !8C &8�C &8C !�C "8�C 8�C 8��C �C "8��C  ,��C 8��C  �C <C  �C &#<��C %#<��C (#<��C )#<��C  �C  �C ) #<��C   �C ' �C  ,��C &#<�C %#<�C (#<�C )#<�C  (��C  �C  (�C &8�C &8C 8�C 8��C *#<��C ) ,�C & ,�C * ,�C ( ,�C & ,�C . �������������������U} �(} �} I} } I} I} $  �  ,l@ ,v@ ,,@  ,c� ,��# ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@rjTable 1.3 --2001 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, ( and Tax Items, by Marital Status_W(All figures are estimates based on samples--money amounts are in thousands of dollars)   AllJoint returns ofSeparate returns of      Item!returns"!married persons"!married persons"    $ Number of$Amount$ Number of$Amount$ Number of$Amount  %&returns&&returns&&returns&  '~ (~ (~ (~ (~ (~ (�  *)"Adjusted gross income less deficit~ *&+`A~ ,B�* +@�PA~ -&�~ *yC   )Salaries and wages~ *� + A~ ,�y  + TA~ -~ *27�     )Taxable interest~ *"�~ +Z�?/~ ,ʡ�~ +�-p~ -F=~ *�     )Tax-exempt interest~ *)~ +z@ ~ ,x�~ +T~ - D@~ *nW     ) Dividends~ *~ �~ +2�~ ,vg~ +*~~ -^A~ *Z     )State income tax refunds~ *F~ +�"~ ,e�~ +��~ -taA~ *TwA    )Alimony received~ *A~ +��~ ,@~ +XA~ -/@~ * A  Business or profession:*+,+-*  . Net income~ *>~ +~|;~ ,ҏ�~ +֮6+~ -�A~ *3  .Net loss~ *� ~ +:~ ,F0�~ +j_~ -q@~ *>�:   Sales of capital assets:*+,+-*  .Net gain in AGI~ *�~ +vDSS~ ,T~ +2O�=~ -A~ *FG�  .Net loss in AGI~ *B~ + y~ ,y�~ +ha~ -�A~ *A  3)+Sales of property other than capital assets~ *6b~ +$�<~ ,h2A~ +V2~ -�@~ *H�  !)Taxable IRA distributions~ *j1~ +L}~ ,dE~ +gd~ -@~ *H�*A  %)Pensions and annuities in AGI~ *N~ +aP~ ,K~ +�4~ -T;A~ *2|  Rent and royalty:*+,+-*  . Net income~ *�&Y~ +~M~ ,z~ +"� ~ -W@~ *I  .Net loss~ *c-~ + /:~ ,F~ +�~ - X@~ *DvA  $)Farm rental income less loss~ *^`(~ +l�~ ,�*A~ +�3}~ -@~ *n@  :/2Partnership and S Corporation net income less loss~ *�~ +>5~ ,\~ +�:-~ -P@~ *F9�  -)%Estate and trust net income less loss~ *e A~ +o~ , �A~ +\~ -@~ *A  !)Farm net income less loss~ *Z}z~ +NR`~ ,\8A~ +F~ -@@~ *`��  !)Unemployment compensation~ *:~ +Ji~ ,~ +2W:~ -BA~ *\�A   ,l@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,�@2 ,�@3 ,�@4 ,�@5 ,�@6 ,�@7 ,�@8 ,�@9 ,�@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@' )Social security benefits in AGI~ *B~ +iN~ ,b~ +B~ -0�A~ * �.A    !)Other income less loss~ !*wV~ !+�~ !,:8�~ !+�n~ !-R@~ !*P�A!!! ! #")Total statutory adjustments~ "*&�~ "+�q~ ",8~ "+J ~ "-H�A~ "*ִB""" " #. IRA payments~ #*&z�~ #+J�~ #,Fs�~ #+N~ #-@~ #* n@### # '$.Student loan interest deduction~ $* ~ $+ւ�~ $,�m~ $+ZDB $0-- $*--$$$ $  %.Payments to a Keogh plan~ %*�3A~ %+p ~ %,�%.A~ %+v�~ %-@~ %*XA%%% % )&.!Deduction for self-employment tax~ &*Ry~ &+R~ &,fY1~ &+F�&~ &-A~ &*hA&&& & 0'.(Self-employed health insurance deduction~ '*�(KA~ '+��~ ',� �~ '+^n�~ '-P@~ '*а@''' ' "(.Moving expenses adjustment~ (*^�9~ (+j�~ (,sA~ (+^U~ (-@~ (*@@((( ( )).!Medical savings account deduction~ )*P@~ )+@~ ),`@~ )+@~ )-@b@~ )*c@))) ) !*)Total itemized deductions~ **ޟ *+Bj\A~ *,�*+vA~ *-�0A~ **�*** * -+.%Medical and dental expenses deduction~ +* !�~ ++�9 ~ +,*�~ ++a~ +- �A~ +*�+!+++ + ,.Taxes paid deduction~ ,*+q ~ ,+JmI~ ,,Jk�~ ,+b7~ ,-.A~ ,*"H,,, , -.Interest paid deduction~ -*�!�~ -+>?lS~ -,~ -+Z:|>~ --X8'A~ -*V|--- - ..Contributions deduction~ .*zc ~ .+�2!~ .,N0~ .+Z5�~ .-�(A~ .*c�... . (/. Casualty or theft loss deduction~ /*@~ /+,�:A~ /,@~ /+ƥG~ /-Ѻ@~ /*@/// / &0.Total miscellaneous deductions~ 0*TfA~ 0+j~ 0,�~ 0+"� ~ 0-�!A~ 0*j000 0  1)Basic standard deduction~ 1*f~~ 1+bUo~ 1,nU~ 1+_~(~ 1-�4A~ 1*�SA111 1 %2)Additional standard deduction~ 2*V~ 2+�~ 2,�S~ 2+P~ 2-Z@~ 2* @222 2 3)Taxable income~ 3*P�3+ A~ 3,F � 3+mħA~ 3-�#�~ 3**\333 3 4)Alternative minimum tax~ 4*\D~ 4+e�~ 4,Ц&A~ 4+v.~ 4-@~ 4*PEA444 4 5)Total tax credits~ 5*� ~ 5+z� ~ 5,� ~ 5+Zy7~ 5-�-~ 5*+555 5 6.Child care credit~ 6*xy~ 6+��~ 6,0tNA~ 6+�j~ 6-�@~ 6*T@666 6 *7."Credit for the elderly or disabled~ 7*A~ 7+@~ 7, @~ 7+@~ 7-@~ 7*i@777 7 8.Child tax credit~ 8*.N~ 8+vX~ 8,~�~ 8+XoA~ 8-,A~ 8*A888 8 9.Education credit~ 9**8�~ 9+z�:~ 9,k�~ 9+� 9--- 9*--999 9 :.Rate reduction credit~ :*vD~ :+JSA~ :,~ :+>A~ :-A~ :*�<@::: : ;.Foreign tax credit~ ;*2~ ;+~}~ ;,Z~ ;+~ ;-`@~ ;*p�A;;; ; 2<1*Earned income credit used to offset income<*<+<,<+<-<*<<< < =2tax before credits~ =*T ~ =+n6A~ =,"A~ =+A =--- =*--=== = >.Minimum tax credit~ >*MA~ >+fW~ >,A~ >+F~ >-@~ >*@>>> > ?.General business credit~ ?*@uA~ ?+%A~ ?,@�A~ ?+n�"~ ?-@~ ?*V@??? ? @ ,l@A ,�@B ,�@C ,�@D ,�@E ,�@F ,�@G ,�@H ,�@I ,��8J ,��:K ,�@L ,�@M ,@ N ,c@O ,p@P ,~@Q ,�@R ,a@S ,^@T ,�@U ,v@V ,p@W ,s@X ,i@Y ,x@Z ,p@[ ,_@\ ,j@] ,h@^ ,`@_ ,o@*@."Empowerment zone employment credit~ @*Y@~ @+@~ @,@~ @+@~ @-I@~ @*`@@@@ @ *A."Nonconventional source fuel credit~ A*`&@~ A+`j@~ A,@~ A+@V@~ A-@~ A*|@AAA A  B)Income tax after credits~ B*nB+jvA~ B,N� B+A~ B-�=�~ B*72BBB B C)Total income tax~ C**C+(vA~ C,~� C+LA~ C-@�~ C*"F2CCC C D)Total tax liability~ D*BD+oA~ D,rf D+9ۧA~ D-�~ D*:=cDDD D E)Total tax payments~ E*��E+\MA~ E,� E+˭IA~ E-�'�~ E*��EEE E F.Income tax withheld~ F*ʼ^F+! A~ F,�2� ~ F+�5Q{~ F-f~ F*"F�FFF F G.Estimated tax payments~ G*#~ G+�4~ G,r[�~ G+&~ G-(RA~ G*C<GGG G H)Overpayment refunded~ H*6�~ H+90~ H,р~ H+o~ H-Z~ H*�HHH H !I3Tax due at time of filing~ I4*P�~ I5i�~ I6~m�~ I5�0�~ I7b1~ I4�III I I I "JFootnotes at end of table.J9J9J9J9J9J9JJJ J J J �K�Table 1.3 --2001 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalLStatus--Continued_MW(All figures are estimates based on samples--money amounts are in thousands of dollars)NNReturns of headsNN Returns ofNN; Returns ofN< O ItemO! of householdsO"O!surviving spousesO"O=single personsO>P$ Number ofP$AmountP$ Number ofP$AmountP$ Number ofP$Amount P Q%Q&returnsQ&Q&returnsQ&Q&returnsQ&R'~ R(~ R( ~ R("~ R($~ R(&~ R((�*S)"Adjusted gross income less deficit~ S-:h~ S*nݏt~ S? @~ S,L�~ S*r S*xAT)Salaries and wages~ T- ~ T*Rf~ T?@~ T,D�~ T*�2g T*GAU)Taxable interest~ U-~ U*>�,~ U?T@~ U,A~ U*~ U*nߪV)Tax-exempt interest~ V-@@~ V*'A~ V?H@~ V,@~ V*88;A~ V*bW) Dividends~ W-VR~ W*o�~ W?@=@~ W,@~ W**O�~ W*VS�  X)State income tax refunds~ X-n~ X*jL~ X?@~ X,@~ X*�0~ X* rLAY)Alimony received~ Y-H<A~ Y*�?� Y?-- Y,--~ Y* A~ Y*^ZBusiness or profession:Z-Z*Z?Z,Z*Z*[. Net income~ [-B[~ [*~ [?1@~ [,ؑ A~ [*N�~ [*K� \.Net loss~ \-yA~ \*|~ \?Py@~ \,@~ \*+B~ \*xx[A ]Sales of capital assets:]-]*]?],]*]*^.Net gain in AGI~ ^-"A~ ^*G~ ^?Z@~ ^, S@~ ^*r3b~ ^*_.Net loss in AGI~ _-�?A~ _*�56~ _?t@~ _,�@~ _*^�~ _*R�`,l@a,�@b,y@c,}@d,Y@e,j@f,h@g,|@h,�@i,�@j,y@k,y@l,@m,v@n,{@o,l@p,@q,x@r,�@s,�@t,z@u,�@v,y@w,�@x,t@y,w@z,w@{,@|,~@},x@~,}@,r@3`)+Sales of property other than capital assets~ `-@~ `*`~ `?ܜ@~ `,@~ `*p�A~ `* &�!a)Taxable IRA distributions~ a-HA~ a*��~ a?@~ a,@~ a*~ a*%b)Pensions and annuities in AGI~ b-T~ b*�Q~ b?@@~ b,d�A~ b*R2�~ b*�'�cRent and royalty:c-c*c?c,c*c*d. Net income~ d-� A~ d*İ;A~ d?Ğ@~ d,@\@~ d*ț7A~ d*–e.Net loss~ e-A~ e*�~ e?e@~ e,@~ e*.K~ e*��$f)Farm rental income less loss~ f-@~ f*�3@~ f?@~ f, @~ f*x A~ f*.A:g/2Partnership and S Corporation net income less loss~ g-x� A~ g* c?~ g?l@~ g, IA~ g*d7A~ g*�%L-h)%Estate and trust net income less loss~ h-@~ h*L�A~ h?l@~ h,�@~ h*@�A~ h*l)!i)Farm net income less loss~ i-v@~ i*~ i?@~ i,4~ i*t�A~ i*z�!j)Unemployment compensation~ j-P7A~ j*>4 ~ j? @~ j,;@~ j*a�~ j*R'k)Social security benefits in AGI~ k-\�A~ k*Zf~ k?@~ k,W@~ k*j~ k*�l)Other income less loss~ l-H�A~ l*@q~ l?c@~ l,`@~ l*�9A~ l*�&,#m)Total statutory adjustments~ m-:c�~ m*~ m?@@~ m,@~ m*"G�~ m*5n. IRA payments~ n-P� A~ n*A~ n?8@~ n,8@~ n*D-A~ n*<�7A'o.Student loan interest deduction~ o-RA~ o*mA~ o?@~ o,0t@~ o*f�~ o*5A p.Payments to a Keogh plan~ p-`{@~ p*D�A~ p?H@~ p,@~ p* A~ p*w)q.!Deduction for self-employment tax~ q-6A~ q*kJ~ q?n@~ q,@~ q*r@�~ q*�0r.(Self-employed health insurance deduction~ r-pA~ r*ԥA~ r?@~ r,@~ r*�7~ r*U3A"s.Moving expenses adjustment~ s-о@~ s*@�A~ s? @~ s,A@~ s*؉A~ s* z A)t.!Medical savings account deductiont-*1,870t**1,928 t?-- t,--t**18,834t**20,033!u)Total itemized deductions~ u-lJA~ u*� ~ u?@~ u,)A~ u*�~ u*�*-v.%Medical and dental expenses deduction~ v-�+"A~ v*8�?A~ v?@~ v, v@~ v*>'�~ v*6�3w.Taxes paid deduction~ w-~ w*.dm~ w?@~ w,A~ w*z߳~ w*G x.Interest paid deduction~ x-F~ x*BE�~ x?@~ x,|�A~ x*u�~ x*� y.Contributions deduction~ y-j�~ y*t|~ y?l@~ y,iA~ y*KL~ y*F�(z. Casualty or theft loss deduction~ z-X@~ z*0p@ z?-- z,--~ z*;@~ z*�A&{.Total miscellaneous deductions~ {- ^3A~ {*>>�~ {?H@~ {,@~ {*pKA~ {*@& |)Basic standard deduction~ |-�~ |*~�~ |?f@~ |,~ �*~O#~ �?`@~ �,7A~ �*�� ~ �*_^:��� � � � �.Income tax withheld~ �->�~ �*B ~ �? @~ �,A~ �*� ~ �* �=-��� � � � �.Estimated tax payments~ �-�=A~ �*~ �?@~ �,@~ �*�'3~ �*"^ ��� � � � �)Overpayment refunded~ �-ʪ~ �*� ~ �?`@~ �,A~ �*� ~ �*f<� ��� � � � !�3Tax due at time of filing~ �@;~ �AHA~ �B^@~ �C�@~ �D &q~ �D��� � � � n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � S�K** Data combined to avoid disclosure of information for specific taxpayers.��������� � � � >�6NOTE: Detail may not add to total because of rounding.��������� � � � i�EaSource: IRS, Statistics of Income, Individual Complete Report 2001, Publication 1304, March 2004.������� � �= ����#> ����?�?�?�?m`�d�wVVl��3�:���*0�:���:���*0�*0��)�:��9�d��(0����(0�9�d���(xsssss0tqq     ��" ������������������������������