�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � ,�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89Indiana  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ B`�~ EZ@~ E!A~ ELUA~ E,�A~ E ~ EdA~ E�%A~ E`@~ E_@~ E@;@~ E@~ Eȟ@ # ,Joint Returns Count~ Bj)I~ E{@~ Eg@~ E� @~ E H@~ E$A~ E`~A~ EȸA~ E@~ E@~ EH@~ E˰@~ E@ # ,Single Returns Count~ BK~ Ei@~ E�A~ E,�A~ EA~ E�A~ Eq@~ EZ@~ E@~ E@~ E@~ E|@~ Eg@ # ,Head of Household Count~ B�A~ E@~ E@~ E@@~ E@~ E`@~ E@@~ E@~ Eܘ@~ Ez@~ E{@~ EN@~ E9@ # ,Number of Farm Returns~ B@~ Ez@~ E@~ E@~ E@~ E@~ E)@~ E@~ E$@~ E@~ EL@~ Ei@~ EY@ ##,Paid Preparer Returns Count~ BXc~ E@~ ECA~ Ed�A~ E8Y A~ E{A~ EPA~ Es@~  E@@~  E4@~  E@<@~  E~@~  E @#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ B�7�~ E?@~ E�A~ EPvA~ E�A~ EA~ E\aA~ EA~  E@~  E{@~  E@~  E:@~  EЛ@#, Amount~ Bb~ E@�A~ E ˅~ E>~ E��~ E� '~ EfB;~ E>\~  E�/~  ER�~  E�&~  EnaW~  E>Y# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B*Z~ E^@~ E�A~ E@eA~ EXyA~ E8�A~ EA~ E`A~  EJ@~  E@@~  E@o@~  Eϲ@~  E@#, Amount~ B�~ Ej@~ EA~ EA~ E,iA~ E�A~ E.� ~ El�A~  EdA~  E NA~  E� A~  E�%A~  ETA#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B@~ E@~ E @~ E@~ E@~ E@~ E@~ E@~  E@~  ET@~  E߽@~  E@~  E@#, Amount~ Bf�3~ E@~ E@~ E@7@~ E@~ E?@~ ET@~ EV@~  Ez@~  E@&@~  EU�@~  E�@~  E(wA#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B"A~ EH@~ E@@~ E@n@~ E @~ E@~ EP]@~ E@~  E @~  EJ@~  E�7@~  E7@~  E@#, Amount~ B� h~ E@s@~ E@~ E@~ E@~ EMA~ E) A~ EA~  E`QA~  E0 @~  E A~  EP�@~  EX� A# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B|A~ Ep@~ Er@~ E@~ Eo@~ E@~ E@@~ E0 @~  E:@~  E[@~  E@~  E@~  Eԑ@#, Amount~ B�A~ E@~ E@~ E@~ E@~ E@@~ Ec@~ E@~  E@~  E@~  E@@~  E:@~  E<@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B�/A~ E@~ E@~ E@~ E *@~ E@~ E@~ EF@~  Ez@~  E{@~  E@~  E@~  E @# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ BN�~ Epd~ E�(A~ EPA~ E�A~ EQA~ E!~ E�A~ ElA~ EdA~ E� A~ ECA~ E=@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B A~ "E@~ "E@@~ "E y@~ "E�)@~ "E@~ "E0@~ "E`O@~ " E@~ " E@@~ " E@@~ " E#@~ " E@"##, Amount~ #B^~ #E3@~ #E@~ #EP'@~ #E@@~ #Ex+ A~ #ErA~ #E�5 A~ # Eh`A~ # ES A~ # E& $~ # ECA~ # E�1P##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B� A~ %E@~ %Ez@~ %E`'@~ %E@~ %E @~ %Eg@~ %E@~ % E@~ % E@~ % E@~ % Ex@~ % Ed@%#&, Amount~ &Biw~ &E@~ &E @~ &E�A~ &E _A~ &EA~ &ElA~ &E�<A~ & EA~ & E@~ & E`iA~ & E@~ & E@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B� ~ (E@~ (E�7@~ (E@~ (E0#@~ (E@~ (E@~ (E @~ ( E@f@~ ( Ed@~ ( Eֵ@~ ( E@~ ( E|@(#), Amount~ )By�~ )E@8@~ )EbA~ )E�6~ )EvA3~ )EQ~ )EL�3A~ )El2'A~ ) E!A~ ) EP�A~ ) ExzA~ ) Ef@~ ) E@Z@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@=@~ +EB@~ +E@~ +E»@~ +E@~ +Eb@~ +E@~ +Eɷ@~ + E@~ + E(@~ + E@~ + E i@~ + EX@+#,, Amount~ ,B4~ ,E~ ,E~ ,E~ ,E}~ ,E˷~ ,E@~ ,Ei@~ , E@~ , E@~ , E@~ , E ~ , EF,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B0�A~ .Er@~ .EV@~ .E@~ .Eq@~ .E z@~ .E@~ .E@~ . E~@~ . E@~ . En@~ . E$@~ . E@.#/, Amount~ /Bha A~ /EP@~ /Es@~ /E�@~ /EW@~ /E�A~ /E l@~ /E@G@~ / Eg@~ / E`@~ / EP@~ / ER@~ / E5@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1Bh� A~ 1EM@~ 1E؈@~ 1E@~ 1E@~ 1E P@~ 1E@~ 1E@~ 1 E@~ 1 Eί@~ 1 E@~ 1 EX@~ 1 Ev@1#2, Amount~ 2Br~ 2E{@~ 2EB@~ 2Ee@~ 2Eq@~ 2El A~ 2E�&~ 2EgA~ 2 EQ A~ 2 E0@~ 2 Ep@~ 2 E@~ 2 EY@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B @~ 4Er@~ 4EО@~ 4E,@~ 4E@~ 4E$@~ 4E@~ 4E$@~ 4 E@~ 4 E$@~ 4 E@~ 4 Ej@~ 4 EU@4#5, Amount~ 5BSA~ 5E@~ 5EX@~ 5E@~ 5E.@~ 5E@~ 5Ej@~ 5E)@~ 5 E9@~ 5 E@~ 5 E1@~ 5 E@~ 5 E`r@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7Bp)@~ 7Eq@~ 7E@~ 7E @~ 7E@~ 7E@~ 7E@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B�@~ 8E l@~ 8E@~ 8Eq@~ 8E@~ 8E@~ 8E@~ 8E~ 8 E~ 8 E~ 8 E~ 8 E~ 8 E8#(9- S.E. Health Insurance Deduction:9B9E9E9E9E9E9E9E9 E9 E9 E9 E9 E9#:. Number of Returns~ :B@~ :E@~ :E@~ :Ei@~ :E@~ :E?@~ :E@~ :E@~ : E@~ : E@~ : EX@~ : E@~ : E@:#;, Amount~ ;BpuA~ ;E@~ ;E@~ ;E@~ ;E@~ ;Ej@~ ;EN@~ ;E@@~ ; E@@~ ; El@~ ; E� @~ ; E@~ ; E @;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@7@~ =EH@~ =Ea@~ =E`u@~ =EȀ@~ =E @~ =E@~ =E@~ = E@~ = E@~ = E@~ = E@~ = Ed@=#>, Amount~ >B�A~ >Em@~ >Ep@~ >E0@~ >E|@~ >E@~ >E@~ >Ep@~ > E@~ > E@~ > E @~ > E@~ > E"@>#?-Total Adjustments:?B?E?E?E?E?E?E?E? E? E? E? E? E?#@�lA��B��AC��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@. Number of Returns~ @B`mA~ @E@~ @E @~ @E`0@~ @E@~ @E@~ @E@~ @E@@~ @ E@]@~ @ E@~ @ EC@~ @ E@~ @ E(@@#A, Amount~ ABȯ,A~ AE@~ AE@~ AE@~ AE@~ AEA~ AEp�A~ AE`|@~ A E@~ A E@~ A EPA~ A E{@~ A E@A#B? AGI Amount~ BCn� ~ BF4a.~ BFFɫ~ BFb~ BFDj~ BF:y~ BF�?~ BF*A ~ B F�5~ B Fv+$~ B Fb~ B F2�~ B FT7B@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBpi+A~ DE @~ DE@~ DE`O@~ DEp@~ DE?A~ DEA~ DEHsA~ D E@0@~ D E@@~ D E@~ D E;@~ D E@@D#DDDDE, Amount~ EBSl~ EEh�A~ EEhUA~ EEA~ EE[+~ EEj~ EE�~ EEfCA~ E EN�~ E E+~ E E@~ E E̙A~ E ET�AE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBu~ GE0@~ GEV9"~ GE`�A~ GE�A~ GE'A~ GEYA~ GE @~ G E@~ G ED@~ G E@~ G Eg@~ G EX@G#H, Amount~ HBw�~ HE/@~ HE�~ HEZ~ HE�*?A~ HEU�~ HEI~ HE�A~ H E�5@~ H E@~ H E@~ H E@~ H E@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB݊~ JE~ JE0�A~ JE0A~ JEPA~ JETK A~ JE�A~ JE !A~ J E@~ J E@U@~ J E3@~ J E@~ J Eğ@J#K, Amount~ KB�~ KE~ KEuA~ KEJʋ~ KEWA~ KE&~ KES~ KEV~ K EVt~ K E*�~ K E�<�~ K E�~ K EsK#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MB�~ ME5@~ MEA~ ME�A~ MEPA~ METK A~ ME�A~ ME(!A~ M E@~ M E@U@~ M E3@~ M E@~ M Eğ@M#N, Amount~ NB�~ NE@~ NE@~ NEfA~ NE�'A~ NE0g?A~ NE�#�~ NE�~ N E�2�~ N E$�+A~ N E(==A~ N EV�9~ N Er7AN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB@�"A~ PE<@~ PEY@~ PE@@~ PE @~ PE�:A~ PEX1A~ PEP@~ P E@@ P G** P G**~ P G~ P GP#Q, Amount~ QB!~ QE.@~ QE,@~ QE�@~ QE@@~ QEpYA~ QE�A~ QEt@~ Q E@ Q G** Q G**~ Q G~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER GR GR GR GR#S. Number of Returns~ SB i@ SG** SG**~ SEO@~ SEZ@~ SET@~ SE @~ SE@~ S Es@~ S E8@~ S EД@~ S E d@~ S E:@S#T, Amount~ TB�.@ TG** TG**~ TE@~ TE@~ TEb@~ TE'@~ TEi@~ T E@~ T EȈ@~ T E@~ T E@V@~ T E.@T$U/Education Credits:UBUGUGUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VBA~ VE@~ VE@~ VE@ @~ VE@@~ VEa@~ VE;@ VG** V G**~ V E~ V E~ V E~ V EV#W, Amount~ WB@~ WE@~ WE@~ WE@~ WE@~ WE@~ WEz@ WG** W G**~ W E~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXEXEXEXEXEXEXGX GX EX EX EX EX#Y. Number of Returns~ YB� @ YG** YG**~ YE@~ YE@~ YEh@~ YE@~ YEp@~ Y E@~ Y E@~ Y EK@~ Y E,@~ Y E@Y#Z, Amount~ ZB@ ZG** ZG**~ ZEq@~ ZEx@~ ZE@~ ZE@~ ZE@~ Z E`@~ Z Eė@~ Z E@~ Z E@~ Z E+@Z# [-General Business Credit:[B[G[G[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \BŰ@~ \E~ \E<@~ \EY@~ \Ei@~ \E ~@~ \E @~ \E@~ \ E@~ \ Ey@~ \ E8@~ \ Eh@~ \ E c@\#], Amount~ ]B[@~ ]E~ ]E@~ ]EF@~ ]Ef@~ ]E(@~ ]E@~ ]E8@~ ] Eܖ@~ ] EH@~ ] E@~ ] E`@~ ] E}@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _B/A~ _EU@~ _EC@~ _E�A~ _EhA~ _E� A~ _EN A~ _Eu@~ _ E@~ _ E@~ _ E!@~ _ E@~ _ EH@_#`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`, Amount~ `B4~ `E1@~ `E@~ `E�&@~ `EP1@~ `Eg A~ `Ep�A~ `E@~ ` E� @~ ` E^@~ ` Eo@~ ` E@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bB�'A~ bE@~ bEk@~ bE`8@~ bE@~ bE@~ bE q@~ bEl@~ b E@~ b E@~ b E@~ b E@~ b E@b#c, Amount~ cB&�%~ cE@~ cE=@~ cE@~ cE l@~ cE0@~ cEp@~ cE@~ c E@~ c EH@~ c E]@~ c EM@~ c E@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB*A�~ eEE@~ eEdA~ eEA~ eEH�A~ eE(YA~ eEA~ eE�A~ e EP@~ e EW@~ e E�4@~ e E@~ e Eğ@e#f, Amount~ fB(mA~ fE,@~ fE@6@~ fEA~ fEl$A~ fE;A~ fE~ fE@A~ f E@A~ f Evv7~ f E*u~ f E.�9~ f En]f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hBO�~ hE8@~ hE�A~ hEXA~ hE�7A~ hEA~ hE�A~ hEp!A~ h E@~ h E[@~ h E@6@~ h E@~ h Eȟ@h#i, Amount~ iB~ iE@~ iE�@~ iEA~ iE�&A~ iEJ~v~ iE�~ iETAA~ i E~ i El,-A~ i E�z~ i E:~ i E>]i#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kB~ kEX@~ kE�A~ kED�A~ kEjA~ kEQA~ kE,8A~ kERA~ k E0v@~ k E @~ k E9@~ k E@~ k E@@k#l, Amount~ lBƥ�~ lE�@~ lEQA~ lEd$~ lEU?~ lE�2�~ lE$2IA~ lE �~ l E;>A~ l Ep*~ l E�1A~ l E�A~ l E�>Al#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nB�A~ nE2@~ nEQ@~ nEG@~ nEd@~ nE@~ nEq@~ nE@@~ n E+@~ n E\@~ n Ec@~ n E@~ n EX@n#o, Amount~ oBt�~ oE@~ oE@~ oE@~ oE@~ oEdA~ oEA~ oE`)A~ o Eh�A~ o E�A~ o E�-~ o EA~ o E�/o#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qBA~ qEt@~ qEA~ qEm@~ qE@~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB$~ rE@~ rEȝA~ rEA~ 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`HA~ tE@~ tE@�@~ tE@~ tEE@~ tEި@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uBQ ~ uEh@~ uE�A~ uEsA~ uE @~ uE0@~ 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^ܤ~ wE#@~ wEA~ wEA~ wEx�A~ wEvu ~ wEX�A~ wE� A~ w E@~ w E3@~ w E�@~ w E@~ w E@w#x, Amount~ xBz`�~ xE@~ xE8�A~ xE.A~ xE�"M~ xEzDA~ xE~ xEP�~ x E @�~ x E|�-A~ x E*x~ x E8~ x E(�5Ax#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB�~ zE@~ zEćA~ zE<�A~ zETA~ zEA~ zE�A~ zE8�A~ z E`?@~ z E @~ z E.@~ z E @~ z E0s@z#{, Amount~ {B~ {E`f~ {Eh~ {EY�~ {E�~ {E�)~ {E�~ {EO~ { E�~ { E` ~ { E~ { Ei~ { Em{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }BA~ }E@~ }E@~ }E@@~ }E@~ }E� @~ }EP@~ }E >@~ } E@~ } E@~ } E@~ } ER@~ } E(@}#~, Amount~ ~BY~ ~Eh@~ ~E@~ ~E@~ ~E@~ ~Ep@~ ~E0�A~ ~EgA~ ~ EA~ ~ E@~ ~ E�*A~ ~ E`@~ ~ EP�A~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l���������������������������������������������������������������������������������������������. Number of Returns~ B@{A~ Er@~ Ew@~ E@~ E@@~ E@~ E�.@~ E@~ E@~ EX@~ Et@~ E7@~ E@#�, Amount~ �B�*A~ �E@@~ �E@@~ �EkA~ �EX+A~ �E A~ �EA~ �E`x@~ � E�@~ � E @~ � Er@~ � E|@~ � E@�##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B,-+A~ �E@~ �E@~ �E �@~ �E@~ �E�*A~ �E(�A~ �EtA~ � E+@~ � E@@~ � E�@~ � E8@~ � E@@�#�, Amount~ �B^~ �E@~ �E@~ �E�0@~ �E@~ �EL�A~ �E�(~ �Ef�"~ � EhUA~ � EA~ � E�A~ � E�1A~ � EpE A�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BV2~ �E@~ �E3@~ �E@~ �El@~ �E�A~ �E� A~ �E(�A~ � E�2@~ � E@@~ � E(@~ � E̱@~ � E|@�#�, Amount~ �BeM~ �E@~ �E@~ �E`@~ �E (@~ �EA~ �E�A~ �EpH A~ � EH; A~ � E@~ � E@~ � E�@~ � E@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BD�+A~ �E@~ �EZ@~ �E�2@~ �E7@~ �EX`A~ �E�A~ �EA~ � E�:@~ � E@~ � E�*@~ � ED@~ � EX@�#�, Amount~ �B֏~ �E�+@~ �EH@~ �EP@~ �E�1A~ �EF� ~ �EE?~ �E�4~ � EO.~ � EX{A~ � E�A~ � E2A~ � EA�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BJ0~ �E@~ �E@~ �E@@~ �E@~ �EH�A~ �E A~ �E� A~ � EP@~ � E@?@~ � E@~ � E@~ � E@�#�, Amount~ �Bgn~ �E@@@~ �E@~ �E0gA~ �EyA~ �E~�?~ �Ed~ �EkD~ � E>>3~ � E@fA~ � E4LA~ � E @~ � E@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �Bƚ-~ �E~ �E@~ �E@@~ �E@4@~ �EжA~ �E A~ �EA~ � E@~ � E@~ � E0@~ � EԱ@~ � E@�#�1 Amount~ �Dnl�~ �H~ �H@~ �HN@~ �H@~ �H\ A~ �HA~ �H�!A~ � HA~ � H(yA~ � H�A~ � 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,�> ��" ������������������������������