\pjnwill00 4U,m ^(DCat} I B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 nArial1 xArial1 xArial1 xArial1 Arial1  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 C  C  XAC  C  C  C  C (XAC  C (XAC !<C  ,C "<C "<C "<C  ,C #C #C ! C ! C ! C #<C  C #C  ,C  C  C  (C  ,C !C  C  ,C #<C "<C XAC "<C "<C "<C "C "C "<C "<C "<C "C  C #C  C  ,C  ,C  ,C  ,C  ,C #<C  ,Followed Hyperlink  HyperlinkU} #nk}  nk ,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)                  6789999%9Size of Adjusted Gross Income9 9 9 9 9 :;!Illinois"" Breakeven~ =?~ >@~ >@~ >L@~ >j@~ >O@~  >j@~  >OA~  >jA~  >A~  >.A;""Total  "and "Under "Under "Under "Under "Under "Under  "Under  "Under  "Under  "Under  "and;##Returns #Loss~ ?@~ ?@~ ?L@~ ?j@~ ?O@~ ?j@~  ?OA~  ?jA~  ?A~  ?.A  #Over@1-$$$$$$$ $ $ $ $ $ . Returns Count~ D.|`~ G2@~ GzC~ GdQ,A~ Gnb/~ GB~ G,W)A~ GA~ G,A~ G@~ Gp@~ G_@~ GX@ % .Joint Returns Count~ D-~ G@~ Gq@~ G`A~ G(A~ G$.A~ Gj A~ G;A~ GA~ G@~ G@~ G @~ G@ % .Single Returns Count~ DDA~ G @~ GX*A~ GXA~ GA~ GxA~ G0k A~ G`@~ G@~ G@~ Gi@~ G@~ G@ % .Head of Household Count~ DdX*A~ G:@~ GA~ G A~ GA~ GhnA~ G5@~ G@~ G@~ Gԛ@~ G@~ Go@~ G@a@ % .Number of Farm Returns~ D@~ G̯@~ G@~ Gk@~ G{@~ G\@~ G@~ G@~ G@~ Gt@~ G8@~ Gpw@~ Gn@ %#.Paid Preparer Returns Count~ D~ G`y@~ G| A~ G A~ GLNA~ G"A~ GA~ GXA~  GA~  G@~  G@@~  GU@~  G@%/Salaries and Wages:DGGGGGGG G G G G G%0 Number of Returns~ DG.~ Ge@~ G.5~ G,~ G$A~ G(-A~ G&8.~ GA~  G<,A~  G@~  Gp@~  G@~  G;@%. Amount~ DH3~ GA~ G#~ GNIk~ G~ G s~ G6 ~ Go~  GE~  G~  G{~  G=~  G9% /Taxable Interest Income:DGGGGGGG G G G G G%0 Number of Returns~ Dv~ GD@~ GpWA~ GA~ G0A~ G"A~ G"A~ GA~  GA~  G g@~  G@~  G@~  G3@%. Amount~ Dm~ GTA~ G,A~ Gt'A~ G(~ GMH~ G6R~ G(,A~  G&<~  G\A~  G<~  GV ~  Gk%/Tax-exempt Interest:DGGGGGGG G G G G G%0 Number of Returns~ D A~ G@~ G7@~ Gf@~ G@~ G@~ G@~ G@S@~  Gg@~  G@~  G@@~  G3@~  GX@%. Amount~ D~2~ G [@~ G@~ G @~ G4@~ GA~ Ghe A~ GA~  GsA~  GA~  GA~  G\0A~  G#A%/Dividends Received:DGGGGGGG G G G G G%0 Number of Returns~ D^nb~ G@~ GpA~ GxA~ Gp@~ GA~ GA~ G A~  GP>A~  G0@~  G@~  G@~  Gm@%. Amount~ DyUA~ G@~ GA~ G( A~ GH A~ GKA~ Gܲ"A~ GhA~  GXi#A~  G A~  G4~  GA~  Gd/A% /State and Local Refunds:DGGGGGGG G G G G G%0 Number of Returns~ D 3A~ G@~ G@~ G`@~ G @~ G A~ G7A~ GH A~  G(FA~  G@~  G@~  Go@~  GX@%. Amount~ D%~ G@~ Gҳ@~ G@~ GU@~ G:@~ G0@~ G@~  G)@~  G@@~  G@@~  G@~  GP\@%6/.Business or Profession Net Income (less loss):DGGGGGGG G G G G G%0 Number of Returns~ D ,~ G@~ G0@~ Ga@~ G@~ GPr@~ GS@~ Gb@~  G@@~  G@~  G@~  G@~  G2@% l!"#$%&'()*+,-./0123456789:;<=>? . Amount~ D~ G/~ G,A~ G'~ G`A~ Gn[7~ GʂA~ G4~ Gt2A~ G#'A~ G.[X~ G4A~ G-A %%!/Net Capital Gain (less loss):!D!G!G!G!G!G!G!G! G! G! G! G! G!%"0 Number of Returns~ "D6I~ "G^@~ "G @~ "G@~ "GX@~ "GA~ "Gx A~ "GA~ " GA~ " G@~ " G*@~ " G@~ " Gb@"%#. Amount~ #Dƶj~ #G A~ #G1@~ #GO@~ #G@~@~ #G:A~ #GXYA~ #GUA~ # G\&A~ # G.'~ # G?~ # G>;A~ # Gn#%"$/Taxable IRA Distributions:$D$G$G$G$G$G$G$G$ G$ G$ G$ G$ G$%%0 Number of Returns~ %DqA~ %G@~ %G@~ %G@~ %GM@~ %Gp@~ %G a@~ %G@@~ % G`@~ % G@~ % G@~ % Gؗ@~ % G@%%&. Amount~ &D(~ &Gz@~ &G@~ &GA~ &G4A~ &G'~ &G"5~ &Gl%A~ & GdF(A~ & GBA~ & Gv= ~ & G@@~ & G@&%%'/Taxable Pensions / Annuities:'D'G'G'G'G'G'G'G' G' G' G' G' G'%(0 Number of Returns~ (D=~ (G@~ (G0P@~ (GXA~ (GA~ (GA~ (GA~ (G@@~ ( G`@~ ( G@@~ ( G@@~ ( G@~ ( G@(%). Amount~ )D2sn~ )G @~ )GLA~ )G.X~ )Gj@Y~ )Gd~ )GTGA~ )Gy~ ) G;A~ ) GC'~ ) GV$A~ ) Gi@~ ) G"@)%*/Farm Net Income / Loss:*D*G*G*G*G*G*G*G* G* G* G* G* G*%+0 Number of Returns~ +D^@~ +Gv@~ +GA@~ +GG@~ +GZ@~ +GA@~ +G@~ +G¼@~ + GU@~ + G(@~ + G@~ + Gv@~ + Gm@+%,. Amount~ ,DPA~ ,G`~ ,G"~ ,Gh~ ,G@~ ,G@~ ,G@~ ,GP4@~ , G@~ , G@Q@~ , G@~ , G~ , G,%"-/Unemployment Compensation:-D-G-G-G-G-G-G-G- G- G- G- G- G-%.0 Number of Returns~ .DPA~ .G@~ .G`@~ .Gu@~ .G0i@~ .G@~ .GL@~ .G|@~ . G@~ . GF@~ . G6@~ . Gm@~ . G@R@.%/. Amount~ /D7A~ /Gx@~ /G@~ /GdjA~ /G8A~ /Gt8A~ /GL;A~ /G:@~ / G@~ / G@~ / Gv@~ / G|@~ / GPz@/%'0/Taxable Social Security Income:0D0G0G0G0G0G0G0G0 G0 G0 G0 G0 G0%10 Number of Returns~ 1DP}A~ 1G@i@~ 1G@~ 1G@~ 1G@~ 1GA~ 1G@~ 1G@~ 1 G@@~ 1 Gs@~ 1 G@~ 1 G8@~ 1 G8@1%2. Amount~ 2D9~ 2G@~ 2G@~ 2G@~ 2G0|A~ 2G)A~ 2GTP~ 2GPp)A~ 2 G A~ 2 GiA~ 2 GIA~ 2 G@~ 2 GA@2%3/ IRA Payments:3D3G3G3G3G3G3G3G3 G3 G3 G3 G3 G3%40 Number of Returns~ 4D@A~ 4G@~ 4G2@~ 4GU@~ 4Gt@~ 4G @~ 4G@~ 4G@@~ 4 G`@~ 4 G>@~ 4 G@~ 4 G(@~ 4 Gs@4%5. Amount~ 5DA~ 5G0@~ 5G@~ 5G@~ 5G`@~ 5G?@~ 5Gj@~ 5G@u@~ 5 G`@~ 5 G@~ 5 G@~ 5 G2@~ 5 G@5%(61 Student Loan Interest Deduction:6D6G6G6G6G6G6G6G6 G6 G6 G6 G6 G6%70 Number of Returns~ 7D8A~ 7G@~ 7G;@~ 7G@~ 7G@~ 7Gm@~ 7G c@~ 7G~ 7 G~ 7 G~ 7 G~ 7 G~ 7 G7%8. Amount~ 8D_@~ 8G@~ 8G@~ 8G@~ 8G@~ 8G@@~ 8G@~ 8G~ 8 G~ 8 G~ 8 G~ 8 G~ 8 G8%(9/ S.E. Health Insurance Deduction:9D9G9G9G9G9G9G9G9 G9 G9 G9 G9 G9%:0 Number of Returns~ :DA~ :G@~ :G@~ :G@~ :G@~ :G%@~ :G@@~ :G@~ : G@~ : G@~ : Gs@~ : Ge@~ : G@:%;. Amount~ ;DA~ ;G(@~ ;G@~ ;G@@~ ;G@~ ;G'@~ ;G o@~ ;G@~ ; G@~ ; G@@~ ; G@@~ ; GZ@~ ; G@;%/</'Self-Employed Retirement Plan Payments:<D<G<G<G<G<G<G<G< G< G< G< G< G<%=0 Number of Returns~ =D g@~ =G`c@~ =G y@~ =Gp@~ =G,@~ =G@~ =G8@~ =GX@~ = G@~ = GǸ@~ = G@~ = G@~ = G@=%>. Amount~ >D(~ >G@~ >G@~ >GJ@~ >G@~ >G4@~ >GU@~ >G@@~ > GL@~ > GP@~ > G A~ > GP@~ > G @>%?/Total Adjustments:?D?G?G?G?G?G?G?G? G? G? G? G? G?%@lABCCDE FGHIJKLMNOPQRSTUVWXYZ[\]^_@0 Number of Returns~ @D:~ @GM@~ @G@~ @G@~ @Gp@~ @GA~ @GvA~ @G@~ @ G@~ @ G@@~ @ G@~ @ G)@~ @ Ge@@%A. Amount~ AD,DA~ AG[@~ AGpq@~ AGXMA~ AGA~ AG$A~ AGA~ AGA~ A GA~ A GA~ A G qA~ A GA~ A G@A%BA AGI Amount~ BEOIE~ BH:)~ BHr`K~ BHL~ BH~ BH&0 ~ BHj$ ~ BH2 ~ B HP) ~ B HS~ B H~~ B H} ~ B H~PBB"C/Total Itemized Deductions:CDCGCGCGCGCGCGCGC GC GC GC GC GC%D0 Number of Returns~ DD4|~ DG@~ DGU@~ DG_@~ DGUA~ DG.A~ DGԅA~ DG\A~ D GA~ D G`b@~ D G@~ D G@~ D G@D%DDDDE. Amount~ ED>o ~ EG( A~ EGTb#A~ EGfHS~ EG|=A~ EG B~ EGG~ EGz~ E Gʉ~ E G"~ E Gq~ E G~O~ E GE%EE!F/Total Standard Deduction:FDFGFGFGFGFGFGFGF GF GF GF GF GF%G0 Number of Returns~ GDVG~ GG9@~ GGOA~ GG2~ GG[#A~ GGZ*~ GG(A~ GG@~ G G@~ G GF@~ G G[@~ G G@~ G Gx@G%H. Amount~ HDJ~ HGȞA~ HG O#~ HG=(~ HGv~ HGR~ HGt~ HG)~ H GvA~ H Gi@~ H G@~ H G@~ H GҦ@H%HI/Taxable Income:IDIGIGIGIGIGIGIGI GI GI GI GI GI%IJ0 Number of Returns~ JD>~ JG @~ JGHA~ JG%A~ JG(&A~ JGA~ JGv2~ JGA~ J GA~ J GP@~ J GP@~ J G@U@~ J GO@J%K. Amount~ KDb:1 KI*~ KG A~ KG~ KGS~ KGis~ KG*d~ KG֑~ K G~ K G2.~ K G~ K Gĺ~ K GrFK%"L/Income Tax Before Credits:LDLILGLGLGLGLGLGL GL GL GL GL GL%M0 Number of Returns~ MD~ MGP@~ MGA~ MG%A~ MG6-~ MGt{0A~ MGv2~ MGA~ M G|A~ M GP@~ M GP@~ M GU@~ M GO@M%N. Amount~ ND ~ NG?@~ NG\@~ NG%~ NGY~ NGNR~ NGn~ NG o@~ N G~~~ N GhHA~ N Gh~ N G~ N G<N%O/Child Tax Credit:ODOGOGOGOGOGOGOGO GO GO GO GO GO%P0 Number of Returns~ PD, 2A~ PGT@~ PG`i@~ PG@~ PGaA~ PG$A~ PGD*A~ PGA~ P G0V@~ P G{@~ P G@~ P I~ P IP%Q. Amount~ QD ?~ QGE@~ QG<@~ QGV@~ QGc@~ QG2A~ QGWA~ QG@ZA~ Q G@~ Q Gh@ Q I*~ Q I~ Q IQ%R/Child Care Credit:RDRGRGRGRGRGRGRGR GR GR IR IR IR%S0 Number of Returns~ SDA~ SG~ SGD@~ SG@~ SG`7@~ SG@~ SG~@~ SG@n@~ S G@.@~ S G@~ S G4@~ S G`@~ S G@l@S%T. Amount~ TD@~ TG~ TG@~ TG@~ TG@~ TG@@~ TGc@~ TG@~ T G@~ T G8@~ T G@~ T Gw@~ T G`@T&U1Education Credits:UDUGUGUGUGUGUGUGU GU GU GU GU GU&V0 Number of Returns~ VDhA~ VG@~ VG@~ VGM@~ VG@~ VG@~ VG@~ VG4@ V I** V I**~ V G~ V G~ V GV%W. Amount~ WD`&A~ WG"@~ WGb@~ WGC@~ WG@[@~ WG @~ WG@~ WGi@ W I** W I**~ W G~ W G~ W GW%X/Foreign Tax Credit:XDXGXGXGXGXGXGXGX IX IX GX GX GX%Y0 Number of Returns~ YDpA~ YG@~ YG@~ YG@~ YG @~ YG@~ YG`@~ YG @~ Y G@@~ Y Gi@~ Y G#@~ Y G߾@~ Y G)@Y%Z. Amount~ ZD@xA~ ZG?~ ZGf@~ ZG}@~ ZG؇@~ ZG@~ ZG©@~ ZG@~ Z G:@~ Z GE@~ Z G3@~ Z Gw@~ Z G@Z% [/General Business Credit:[D[G[G[G[G[G[G[G[ G[ G[ G[ G[ G[%\0 Number of Returns~ \D@~ \G~ \G@P@~ \G`k@~ \G@u@~ \Gh@~ \Gt@~ \Gh@~ \ GԘ@~ \ G@~ \ G@@~ \ G@@~ \ GX@\%]. Amount~ ]D@~ ]G~ ]G@~ ]GU@~ ]G0r@~ ]G@~ ]G@~ ]Gޠ@~ ] G@~ ] G0@~ ] GK@~ ] G@~ ] G@]%^/Total Credits:^D^G^G^G^G^G^G^G^ G^ G^ G^ G^ G^%^^^^_0 Number of Returns~ _D~ _Gs@~ _G S@~ _G UA~ _GA~ _G_A~ _GA~ _G^ A~ _ GA~ _ G@@~ _ G@~ _ GC@~ _ G@_%`labcdefghijklmnopqrstuvwxyz{|}~`. Amount~ `D@,~ hG"@~ hGPA~ hG!'~ hGֳ(~ hG/A~ hG 0)A~ hGA~ h GA~ h G@~ h GP@~ h G[@~ h GU@h%i. Amount~ iD ~ iG@~ iGA~ iG"A~ iG"4A~ iG~ iGrc~ iGV<~ i G~ i G.~ i G&S~ i G~ i GƮi%j/Withholding Tax:jDjGjGjGjGjGjGjGj Gj Gj Gj Gj Gj%k0 Number of Returns~ kDe:~ kGM@~ kG8*A~ kGA0~ kGd%A~ kG@~ tGpA~ tG A~ tGHA~ tG@~ tG~ tG~ t G~ t G~ t G~ t G~ t Gt%u. Amount~ uDD~ uG@~ uG A~ uGX"A~ uGA~ uG@~ uG~ uG~ u G~ u G~ u G~ u G~ u Gu%v/Total Tax Payments:vDvGvGvGvGvGvGvGv Gv Gv Gv Gv Gv%w0 Number of Returns~ wDNO~ wG^@~ wG<:~ wG4~ wGz.~ wGNA~ wGFZ2~ wGA~ w G A~ w G@~ w GP@~ w GH@~ w GM@w%x. Amount~ xD ~ xG;A~ xG>/~ xG=A~ xGF~ xGtUA~ xG~ xG(j~ x GVʣ~ x Gl~ x Gm~ x GS~ x Gvx%&y2Overpayment (Negative Amount):yDyGyGyGyGyGyGyGy Gy Gy Gy Gy Gy%z0 Number of Returns~ zDn_~ zG@~ zG (+A~ zG$'A~ zGd#A~ zG *A~ zGޱ&~ zG\A~ z GA~ z Gm@~ z Gq@~ z G˲@~ z G@z%{. Amount~ {D~ {G`{~ {G8$~ {G5~ {GN~ {G~~ {G0o:~ {GN$~ { Gl~ { GG~ { GD~ { Ge~ { G0 {%"|/Tax Due at Time of Filing:|D|G|G|G|G|G|G|G| G| G| G| G| G|%}0 Number of Returns~ }D =~ }G̪@~ }G0@~ }G@~ }G@~ }GA~ }G.A~ }G @~ } GE@~ } G@~ } G@~ } GW@~ } G@}%~. Amount~ ~Ds~ ~GJ@~ ~G@~ ~GG@~ ~Gp@~ ~GXtA~ ~G+A~ ~GA~ ~ GA~ ~ G`A~ ~ G.4-~ ~ G$A~ ~ G-A~%#/Medical and Dental Expense:DGGGGGGG G G G G G%l0 Number of Returns~ DDdA~ Gü@~ G@~ G @~ GT@~ G`@~ G@~ G@@~ G@~ Gڡ@~ G@~ GT@~ G1@%. Amount~ Dr~ G@~ GrA~ G ~ G{A~ G A~ GA~ GDA~ G@~ G @~ G`@~ G@~ G|@%#/State and Local Income Tax:DGGGGGGG G G G G G%0 Number of Returns~ DZv~ G@~ G@@~ G@~ G@~ GX,A~ GA~ GA~ G@YA~ G:@~ G@~ G}@~ G@%. Amount~ D{z~ Gv@~ G@~ G@~ GЍ@~ GdA~ Gs*A~ G3~ Go<~ GA~ G.8~ GA~ G.A%/Real Estate Tax:DGGGGGGG G G G G G%0 Number of Returns~ Dp~ G @~ G@~ G`@~ G`@~ GA~ GPA~ GKA~ GA~ G c@~ G @~ G@@~ G@%. Amount~ Dҏ~ G`@~ G%@~ GTA~ GA~ G)A~ GngO~ G$L1A~ G2A~ GܝA~ G$A~ GA~ G uA%/Taxes Paid Deduction:DGGGGGGG G G G G G%0 Number of Returns~ D6|~ G@~ G@~ G@~ G EA~ G5A~ GA~ GeA~ G0A~ Gf@~ G@~ G@~ G@%. Amount~ DV$~ GP<@~ G@~ GH A~ GA~ GR~ G.~ G{~ GZՆ~ G-A~ Ge~ G(~ G32A% /Interest Paid Deduction:DGGGGGGG G G G G G%0 Number of Returns~ Dh~ G[@~ G@~ G1@~ G *@~ G@A~ GA~ G^A~ G[A~ G@@~ GM@~ G@~ G@%. Amount~ D6.~ GhA~ GPA~ GA~ GL)~ G&~ Gz~ GO~ GF̥~ GL0A~ G`~ Gp.A~ GA% /Contributions Deduction:DGGGGGGG G G G G G%0 Number of Returns~ D>n~ G~ G@~ G@~ GP@~ GA~ G<\A~ GA~ G$A~ G@~ GP@~ G9@~ GE@%3 Amount~ Fl~ J~ J)@~ J@~ JA~ Jl"A~ J8~ Jf 1~ JΠ6~ JA~ JM&A~ J@kA~ J-A%' FOOTNOTES:44444444 4 4 4 4 4%+'* - Less than $500.44444444 4 4 4 4 4%+J'B** - Omitted to avoid disclosure of specific taxpayer information.44444444 4 4 4 4 4%+:(2Details may not add to totals because of rounding.44444444 4 4 4 4 4%+U(MSpecial Note: These data include Tax Year 2000 returns that were filed after 44444444 4 4 4 4 4%+N(FDecember 31, 2001, for those taxpayers who were granted an additional 44444444 4 4 4 4 4%+N(Fextension of time to file because of the events of September 11, 2001.44444444 4 4 4 4 4%+V'NThis table presents aggregates of all returns filed and processed through the 44444444 4 4 4 4 4%+T'LIndividual Master ob (IMF) system during Calendar Year 2002. In general, 44444444 4 4 4 4 4%+L'Dduring administrative or Master ob processing, taxpayer reporting 44444444 4 4 4 4 4%+V'Ndiscrepancies are corrected only to the extent necessary to verify the income 44444444 4 4 4 4 4%+W'Otax liability reported. Most of the other corrections to the taxpayer records 44444444 4 4 4 4 4%+Q'Iused for these statistics could not be made because of time and resource 44444444 4 4 4 4 4%+W'Oconstraints. The statistics in this table should, therefore, be used with the 44444444 4 4 4 4 4%+N'Fknowledge that some of the data have not been perfected or edited for 44444444 4 4 4 4 4%+l'statistical purposes.44444444 4 4 4 4 4%+S'KClassification by State was usually based on the taxpayer's home address. 44444444 4 4 4 4 4%+M'EHowever, some taxpayers may have used the address of a tax lawyer or 44444444 4 4 4 4 4%+S'Kaccountant or the address of a place of business; moreover, such addresses 44444444 4 4 4 4 4%+R'Jcould each have been located in a State other than the State in which the 44444444 4 4 4 4 4%+'taxpayer resided.44444444 4 4 4 4 4%+X'PThis table includes (a) "substitutes for returns," whereby the Internal Revenue 44444444 4 4 4 4 4%+T'LService constructs returns for certain non-filers on the basis of available 44444444 4 4 4 4 4%+S'Kinformation and imposes an income tax on the resulting estimate of the tax 44444444 4 4 4 4 4%+R'Jbase, i.e., "taxable income," and (b) returns of nonresident or departing 44444444 4 4 4 5 5%+'aliens.44444444 4 4 4 5 5%+R'JItemized deductions include any amounts reported by the taxpayer, even if 44444444 4 4 4 5 5%+P'Hthey could not be used in computing "taxable income," the base on which 44444444 4 4 4 4 4%+N'Fthe regular income tax was computed. Thus, total itemized deductions 44444444 4 4 4 4 4%+N'Finclude amounts that did not have to be reported by taxpayers with no 44444444 4 4 4 4 4%+Q'I"adjusted gross income." (Adjusted gross income is the total from which 44444444 4 4 4 4 4%+V'Nthese deductions would normally be subtracted.) In addition, if standard and 44444444 4 4 4 4 4%+V'Nitemized deductions were both reported on a tax return, the form of deduction 44444444 4 4 4 4 4%+T'Lactually used in computing income tax was the one used for the statistics. 44444444 4 4 4 4 4%+W'OTherefore, if the standard deduction was the form of deduction used, the total 44444444 4 4 4 4 4%+U'Mreported for itemized deductions was excluded from the statistics. However, 44444444 4 4 4 4 4%+P'Hthe component deductions were not similarly excluded. As a result, the 44444444 4 4 4 4 4%+O'Gnumber of returns and related amounts for the component deductions are 44444444 4 4 4 4 4%+N'Fslightly overstated in relation to the grand total shown for itemized 44444444 4 4 4 4 4%+S'Kdeductions. These components are also overstated in relation to the total 44444444 4 4 4 4 4++U'Mbecause there was a statutory limitation on the total of itemized deductions 44444444 4 4 4 4 4++U'Mthat could be claimed by certain high-income taxpayers. This limitation did 44444444 4 4 4 4 4++Q'Inot affect the component deductions, the sum of which therefore exceeded 44444444 4 4 4 4 4++/''the total used in computing income tax.44444444 4 4 4 4 4++:'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 ******** * * * * *++lR'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,> "