�\pjnwill00 45,MA �'4D`!}̹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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � ,�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89 Iowa  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ B Q~ EI@~ E|A~ EM A~ E0A~ ELA~ EA~ E@~ E@~ E@~ E@~ Ep@~ E@ # ,Joint Returns Count~ Bi"A~ E@~ E@@~ E@@~ E`H@~ EH2A~ E�A~ E0@~ E@P@~ E@~ E@~ E @~ E@ # ,Single Returns Count~ B$~ E@~ Eh, A~ E�8A~ Eq@~ E\@~ E@~ E@~ EZ@~ EȌ@~ EH@~ Ee@~ EP@ # ,Head of Household Count~ BO@~ Ey@~ E#@~ E@~ E@@~ E@i@~ E@~ E`@~ Ep@~ E`d@~ Eb@~ E8@~ E(@ # ,Number of Farm Returns~ B�@~ EA@~ E@~ E@~ E @~ E@~ E@~ Ez@~ E@~ E@~ E@@~ E a@~ EJ@ ##,Paid Preparer Returns Count~ Bhl+A~ E@~ E A~ E�:A~ EA~ EGA~ E0�A~ E� @~  E@C@~  E@~  Er@~  EH@~  E@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ BFLE~ E@~ E A~ EvA~ EX�A~ E A~ E0�A~ E@@~  E @~  E@~  E@~  E@~  E@#, Amount~ BY ~ E@~ E@~ E�~ E��~ E2x�~ E]~ Ef!\~  E�1MA~  E>K~  E>oq~  E $~  E\YA# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B�(A~ E@~ E@~ E`2@~ EE@~ EfA~ EXA~ E@~  E@@~  E @~  E`@~  E4@~  E@#, Amount~ B� �~ E@s@~ E@~ E�A~ E�8 A~ E VA~ Ep�A~ ES A~  E[A~  Ep@~  E0&A~  E@~  E0@#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B@~ Ex@~ E^@~ E@~ E@~ E4@~ E@~ E@~  Ez@~  Ex@~  E@~  Ep@~  E`z@#, Amount~ B�A~ E@~ E@~ E @~ E@~ E@~ Eq@~ E@G@~  E�@~  E@@~  E@@~  E_@~  ET@#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B<�A~ E@~ E�#@~ E@~ E@@~ E@~ E@~ ER@~  E@~  Ee@~  E$@~  E @~  E@#, Amount~ B^�4~ E@~ E�5@~ E` @~ E@p@~ E@~ Eи@~ EP@~  E@~  E"@~  Ep$@~  E1@~  EP@# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ BA~ E @~ E@~ E#@~ E@^@~ E@~ E@~ E@@~  E@~  E@~  E6@~  E@~  E�@#, Amount~ B` A~ Eb@~ E@~ E@~ EB@~ E@~ E@~ E@~  E@~  E)@~  EY@~  E@~  EK@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B�A~ E@~ E@@~ E@~ E@@~ E j@~ E`@~ E@~  ET@~  E@~  E @~  E @~  Eh@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ B<�8A~ E@p~ E@~ E{@~ EqA~ EA~ ECA~ EA~ E� A~ E�@~ E� A~ E @~ E@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B0�A~ "E@~ "E@~ "E}@~ "E@<@~ "E� @~ "E@~ "E@@~ " E�@~ " E,@~ " E@~ " E|@~ " EP@"##, Amount~ #B e`~ #E@~ #E@~ #E`c@~ #E@@~ #E�>@~ #EA~ #EPZ@~ # EH�A~ # E@~ # E`hA~ # Ex�A~ # EA##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B@~ %E@~ %Eܻ@~ %E@O@~ %E@~ %E@~ %E@@~ %E @~ % E@~ % E@~ % E@~ % Ed@~ % EO@%#&, Amount~ &BL{+A~ &E{@~ &E@~ &E@<@~ &E0@~ &E�A~ &Ex�A~ &Ep A~ & Ev@~ & E�'@~ & E@@~ & Eh@~ & Er@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (Bc A~ (E@~ (E@~ (E@~ (E@~ (E@~ (E@~ (E@@~ ( E0@~ ( E@~ ( Ex@~ ( Ex@~ ( Ec@(#), Amount~ )B�~ )E@~ )EV@~ )E|A~ )EA~ )E�&~ )E�=$~ )E �A~ ) E A~ ) E0|@~ ) E @~ ) 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@~ +E@~ +E@@~ +E\@~ +E6@~ + E@~ + EH@~ + E@~ + E`@~ + EH@+#,, Amount~ ,B~ ,E@~ ,EV~ ,Ei~ ,E~ ,Eb@~ ,EL@~ ,E@l@~ , E@~ , E۷@~ , E@~ , E~ , E s�,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B�@~ .Ev@~ .E@~ .E@@~ .E@@~ .E@E@~ .E@@~ .E!@~ . E<@~ . El@~ . E@Z@~ . E @~ . E@.#/, Amount~ /BA~ /E$@~ /EH@~ /E�-@~ /E@@~ /E@~ /E@B@~ /E@~ / Eh@~ / Eh@~ / Ey@~ / E8@~ / E@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1Bv�@~ 1E?@~ 1Ep@~ 1E@~ 1E@~ 1E@@~ 1E@~ 1E@~ 1 Eһ@~ 1 Ep@~ 1 Ev@~ 1 Epv@~ 1 E c@1#2, Amount~ 2B0A~ 2Ee@~ 2E@@~ 2Ed@~ 2E`�@~ 2E8�A~ 2E�A~ 2ElA~ 2 Ec@~ 2 E�<@~ 2 E T@~ 2 E @~ 2 Eҩ@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4Eb@~ 4E`@~ 4E(@~ 4EI@~ 4E@~ 4E_@~ 4E@~ 4 EN@~ 4 E�@~ 4 Ez@~ 4 ES@~ 4 E;@4#5, Amount~ 5B�8@~ 5Epq@~ 5E@~ 5E0@~ 5E6@~ 5Ez@~ 5E@@~ 5E@~ 5 E@~ 5 E\@~ 5 EȖ@~ 5 Eo@~ 5 EW@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7BS@~ 7Epv@~ 7Ę@~ 7E@~ 7E/@~ 7E@~ 7E@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B�=@~ 8Ej@~ 8Eؒ@~ 8E@~ 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@~ :Ew@~ :E@~ :Es@~ :E@~ :Ee@~ :Eg@~ : E@~ : E@~ : E@~ : E@~ : E@n@:#;, Amount~ ;B@@~ ;Er@~ ;E@~ ;E-@~ ;E@~ ;E`@~ ;E�@~ ;E@~ ; E&@~ ; E@~ ; Ee@~ ; E@~ ; EH@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@~ =E9@~ =E_@~ =Ex@~ =E@~ =E@~ =Ed@~ =Ev@~ = E@~ = E@~ = E@~ = Eg@~ = EO@=#>, Amount~ >Bf@~ >EL@~ >E@j@~ >E@~ >E@~ >E@~ >EI@~ >E@@~ > E@w@~ > Ek@~ > E6@~ > E̯@~ > 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~ @BȪA~ @E @~ @E@~ @E@@~ @E@~ @Ep@~ @E`k@~ @E@:@~ @ EO@~ @ E,@~ @ Eȵ@~ @ E@~ @ EP|@@#A, Amount~ ABn%A~ AEp@~ AEt@~ AE @~ AER@~ AE @~ AE @~ AEr@~ A E @~ A Ej@~ A E@~ A E9@~ A E@A#B? AGI Amount~ BCjI� ~ BF&G�~ BFAQ~ BFXJA~ BFG/~ BFj~ BF2��~ BFfS�~ B FޤF~ B Fx�>A~ B Fzm�~ B FJL~ B FaB@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBh/A~ DEL@~ DE@~ DE@~ DE@~ DE@~ DE %@~ DEk@~ D E v@~ D E@~ D E@~ D E\@~ D E0@D#DDDDE, Amount~ EB��~ EE @~ EEx@~ EEA~ EE�3A~ EEk@~ EE}8A~ EE*dE~ E E�"6~ E EA~ E E(�A~ E Ep�A~ E EAE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBP�+A~ GE@~ GE0*A~ GE� A~ GEpA~ GE�9A~ GE`@~ GE@~ G E@~ G E0@~ G Ey@~ G E@Q@~ G E2@G#H, Amount~ HB.B~ HE @~ HED~ HE�42A~ HE.A~ HEZDG~ HEZ"A~ HEa@~ H E@@~ H EB@~ H E@~ H E@~ H E@`@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB� C JG **  JG ** ~ JE0�A~ JEA~ JE(1A~ JEp�A~ JE@~ J E`@~ J E@~ J E@~ J EH@~ J E@J#K, Amount~ KB�2d KG **  KG ** ~ KEv1A~ KEd�~ KE[�~ KEF ~ KE�C~ K ENA~ K Er`~ K E�~ K E�!C~ K E&OVK#"L-Income Tax Before Credits:LBLGLGLELELELELEL EL EL EL EL EL#M. Number of Returns~ MBJC~ ME0@~ ME@~ ME �A~ ME �A~ ME 1A~ MEX�A~ ME@~ M E @~ M E@~ M E@~ M EH@~ M E@M#N, Amount~ NBYA~ NEH@~ NE@~ NE(_A~ NEXtA~ NE&6=~ NEfST~ NE�.A~ N Ex'*A~ N E�A~ N E/~ N E$�A~ N E,AN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PBdQA~ PE3@~ PEH@~ PE@]@~ PE @~ PE�9@~ PE@~ PEy@~ P E @ P G **  P G ** ~ P G~ P GP#Q, Amount~ QB�A~ QE"@~ QE@~ QE@~ QE@ @~ QE@~ QE0@~ QEB@~ 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_@~ SE~ SE?@~ SE@~ SE@~ SE@|@~ SET@~ SE@~ S E4@~ S EP@~ S E@~ S E@Q@~ S E @S#T, Amount~ TB�3@~ TE~ TE@~ TE@~ TE@~ TEz@~ TE@~ TEG@~ T E$@~ T EPt@~ T En@~ T E>@~ T E@T$U/Education Credits:UBUEUEUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VB�;@~ VE@~ VEШ@~ VE@~ VE @~ VE^@~ VE@~ VEK@~ V E~ V E~ V E~ V E~ V EV#W, Amount~ WB@~ WE@~ WE@~ WE@~ WEz@~ WE@@~ WE=@~ WEX@~ W E~ W E~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXEXEXEXEXEXEXEX EX EX EX EX EX#Y. Number of Returns~ YB`Z@ YG **  YG ** ~ YEԡ@~ YEj@~ YEr@~ YE@~ YEմ@~ Y Ez@~ Y E@~ Y E@~ Y E`@~ Y Ew@Y#Z, Amount~ ZB͸@ ZG **  ZG ** ~ ZEW@~ ZE@c@~ ZE x@~ ZE@~ ZE{@~ Z E@~ Z Eu@~ Z EԐ@~ Z E@~ Z EƠ@Z# [-General Business Credit:[B[G[G[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \B@~ \E~ \E=@~ \E]@~ \Eh@~ \Ep|@~ \E@~ \Ez@~ \ E|@~ \ Ep@~ \ EPv@~ \ E\@~ \ EV@\#], Amount~ ]B]@~ ]E~ ]E@~ ]EI@~ ]E@d@~ ]Ep@~ ]E|@~ ]E@~ ] E@~ ] E@~ ] E@~ ] E`@~ ] E@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _BlA~ _EL@~ _E@~ _E@~ _E� @~ _E@~ _E @~ _E�<@~ _ E@S@~ _ E@~ _ E@~ _ E@~ _ E{@_#`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`, Amount~ `B�A~ `E$@~ `E@~ `E@~ `E`z@~ `E`h�@~ `E�A~ `E @~ ` E@@~ ` E@~ ` E@~ ` EО@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bBkA~ bER@~ bE@~ bE@&@~ bE]@~ bE @~ bE@~ bE)@~ b E@~ b E4@~ b E@~ b E@~ b Es@b#c, Amount~ cB �A~ cE^@~ cEs@~ cE@~ cE@@~ cEM@~ cE@~ cE@~ c E@@~ c E@~ c E@~ c E.@~ c Eę@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eBܼ/A~ eE9@~ eE�"@~ eEA~ eEGA~ eEA~ eEA~ eE0@~ e E @~ e E@~ e E@~ e E\@~ e E@e#f, Amount~ fB~ fE`p@~ fE]@~ fE�A~ fEEA~ fEd�*A~ fEK~ fEL,A~ f E�)A~ f EA~ f E�/~ f E�A~ f Ed�Af#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hBkB~ hE"@~ hE@~ hEzA~ hE�(A~ hEA~ hEA~ hE@~ h E�@~ h E@~ h E@~ h Ed@~ h E@h#i, Amount~ iBn`�~ iE.@~ iEP@~ iEA~ iE,�A~ iEU:~ iEJ4A~ iE�;~ i EO6~ i E�A~ i Em1~ i EA~ i E-Ai#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kBNF~ kED@~ kExf A~ kE�A~ kEh�A~ kE(� A~ kE�5A~ kEk@~ k E�)@~ k EU@~ k E@~ k E@~ k E@k#l, Amount~ lB�f~ lE@~ lE@~ lEXMA~ lE�.A~ lEA~ lEƉR~ lEL�*A~ l Ex%A~ l E�A~ l E_A~ l EHA~ l Ep�@l#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nBA~ nE@~ nE+@~ nE�@~ nE@~ nE@~ nE@~ nE�+@~ n E#@~ n EO@~ n E@~ n EȒ@~ n E0@n#o, Amount~ oBU:A~ oEv@~ oE@~ oE@~ oE@~ oE@�A~ oEhmA~ oE@�A~ o E@�A~ o E`�@~ o E�A~ o EdA~ o E|0Ao#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qB�A~ qE@~ qE@~ qE@~ qE@~ qER@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB�' A~ rE@~ rEQ@~ rE@a@~ rE?@~ rE8@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tB V@~ tE@~ tE@P@~ tE�3@~ tE@~ tE@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uB#A~ uE@~ uE @~ uEd@~ uE@~ uEp@~ uE~ uE~ u E~ u E~ u E~ u E~ u Eu#v-Total Tax Payments:vBvEvEvEvEvEvEvEv Ev Ev Ev Ev Ev#w. Number of Returns~ wB�93A~ wEq@~ wEH� A~ wEp� A~ wE@�A~ wE A~ wEA~ wE@~ w E @~ w E@~ w E@~ w E@@~ w E@w#x, Amount~ xB�~ xE@~ xEA~ xE �A~ xEf#~ xE2A~ xEZ_~ xE/A~ x EF�6~ x EyA~ x E1~ x EIA~ x EȤAx#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB`).A~ zE;@~ zE A~ zE �A~ zEyA~ zELA~ zEغA~ zEf@~ z E@~ z Eִ@~ z EX@~ z E@~ z E``@z#{, Amount~ {B�9~ {E�$~ {E�~ {E~ {E ~ {E0�~ {E8 ~ {E�<~ { Ep~ { E~ { E~ { Es~ { E&{#"|-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@~ }Eg@~ }E`s@~ }E;@~ } E@~ } E@~ } E@~ } E@~ } Er@}#~, Amount~ ~B)~ ~E@~ ~E@~ ~E@p@~ ~E� @~ ~E@~ ~E@~ ~EP@~ ~ Ep@~ ~ EJ@~ ~ EP@~ ~ E@~ ~ E@~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l���������������������������������������������������������������������������������������������. Number of Returns~ Bp@~ En@~ E@~ E@~ E@@~ E@x@~ E@~ E@~ E@~ En@~ Eb@~ E$@~ E#�, Amount~ �B(A~ �ET@~ �Epy@~ �EA~ �EOA~ �E�A~ �Ev@~ �E@~ � E@~ � E@@~ � E @~ � Et@~ � E�##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �Bx A~ �E@~ �E@~ �E�@~ �E@~ �EP[@~ �E` @~ �Ec@~ � Ea@~ � E@~ � E@~ � E@@~ � E@�#�, Amount~ �BVc~ �EW@~ �EB@~ �E@~ �E{@~ �E/A~ �E �A~ �EA~ � ERA~ � EE@~ � E0A~ � E@~ � E�4@�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BA~ �E&@~ �EQ@~ �E@@~ �Em@~ �EC@~ �E[@~ �E@~ � E@~ � E@~ � E&@~ � E@@~ � EH@�#�, Amount~ �B*~ �E@~ �E@~ �E@@~ �E@~ �Ep@~ �E(�A~ �E GA~ � E@~ � E�;@~ � E�5@~ � E8@~ � E@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B �A~ �E6@~ �E @~ �E@@~ �E^@~ �Eк@~ �E@7@~ �Ep@~ � Eu@~ � E@~ � E@~ � E\@~ � E(@�#�, Amount~ �Bn<�~ �E@~ �E%@~ �E @~ �E�+@~ �EA~ �E@2!A~ �EA~ � EZA~ � E`xA~ � E~A~ � EO@~ � EI@�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BؖA~ �E@~ �E@~ �E@~ �E@~ �E�@~ �E`@~ �E@~ � E�@~ � E0@~ � E@~ � E@~ � E~@�#�, Amount~ �Bf�~ �E@~ �E@~ �Er@~ �E~@~ �EA~ �E#A~ �E�A~ � ED!A~ � E`@~ � E�@~ � E@~ � E@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B�A~ �E~ �EF@~ �E@~ �E@@~ �E~@~ �EУ@~ �EI@~ � E@~ � E3@~ � E}@~ � E@~ � E؅@�#�1 Amount~ �D~�=~ �H~ �HT@~ �H@@~ �H @~ �H�@~ �H�;A~ �H9A~ � H+A~ � H @~ � Hp @~ � H_@~ � 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,�> ��" ������������������������������