�\pjnwill00 45,MA �'FD9aj}%��O��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 89Kansas  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~ B2A~ E@~ EXA~ E A~ EPA~ E@l A~ EP�A~ E@~ E @~ EZ@~ E@@~ Eʢ@~ EH@ # ,Joint Returns Count~ B A~ Eu@~ EW@~ E`E@~ EL@~ Ep@~ EZA~ E@~ E\@~ E@~ E@~ Eڠ@~ E@ # ,Single Returns Count~ Bt A~ E@~ EA~ Ep@~ Ez@~ E@~ E@&@~ E7@~ Eܫ@~ E@~ E@~ Ej@~ EV@ # ,Head of Household Count~ B0@~ Ex@~ E@~ E ?@~ E@I@~ E@~ Eӽ@~ E4@~ E؉@~ Em@~ E@n@~ E?@~ E @ # ,Number of Farm Returns~ B @~ ED@~ E@~ E@~ E@~ E@~ E@~ E@~ E@~ EP@~ E@~ E@g@~ E@W@ ##,Paid Preparer Returns Count~ B�&A~ E@~ E�@~ E�6A~ E@~ Eh A~ E@~ E@b@~  Ej@~  E@~  Ez@~  E@~  E@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ B`0A~ E@~ EA~ E]A~ EHlA~ EO A~ EA~ E`@~  E4@~  E@~  E@~  E:@~  EP@#, Amount~ BJY ~ EY@~ E�;~ EJ֍~ EdJA~ E&*�~ Eh`A~ E*��?�� , Amount~ B*f~ EpN~ E`@~ E�<@~ E�%@~ E A~ EZA~ E �A~ Ex�A~ EA~ E A~ EP@~ E@@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B@9A~ "E@~ "E@@~ "EM@~ "E@~ "E@@~ "E@@~ "E@@~ " E@@~ " EG@~ " E@~ " E@~ " E@"##, Amount~ #B^i~ #E(�A~ #E?@~ #E@@~ #E@4@~ #E� @~ #Ep|@~ #E@_@~ # ExA~ # E @~ # EH�A~ # E�, A~ # EA##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %BpK@~ %E`@~ %E@~ %E�@~ %EU@~ %E@~ %E@@~ %E<@~ % Eּ@~ % El@~ % EP@~ % Eg@~ % EV@%#&, Amount~ &B8.A~ &E@~ &E2@~ &E� @~ &E@~ &EГA~ &EA~ &EA~ & EA~ & E}@~ & E@~ & E@~ & E@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B# A~ (ET@~ (E@~ (E@~ (E@~ (E@~ (EF@~ (E@W@~ ( E@~ ( E@~ ( Er@~ ( E|@~ ( E@m@(#), Amount~ )Bj;�~ )E@~ )Ep8@~ )EA~ )E�5A~ )E A~ )E9"A~ )E<�A~ ) E@�A~ ) E@@~ ) E|@~ ) E@~ ) E@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@~ +E@~ +EI@~ +E@~ +Ei@~ +E@~ +EN@~ +EK@~ + E~@~ + EЊ@~ + Ep@~ + Ef@~ + EW@+#,, Amount~ ,Bؒ ~ ,Ee~ ,E~ ,E@~ ,E~ ,E@.~ ,Ed@~ ,E~ , E@~ , Ew@~ , E`~ , Eo~ , En,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B@~ .E`@~ .EV@~ .E@~ .E@~ .E@~ .E@~ .Eد@~ . El@~ . Ew@~ . Em@. G ** . G ** .#/, Amount~ /B�A~ /E{@~ /E@~ /E�@~ /Ee@~ /E@~ /E@~ /E@~ / Eյ@~ / E@~ / E(@/ G ** / G ** /#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 G0 G0#1. Number of Returns~ 1B@~ 1EE@~ 1Et@~ 1E@~ 1E@$@~ 1E@~ 1Ey@~ 1E(@~ 1 EƼ@~ 1 E:@~ 1 E@~ 1 E`y@~ 1 Ei@1#2, Amount~ 2B[:~ 2Eq@~ 2E@~ 2EB@~ 2E@~ 2E A~ 2E�A~ 2E�1A~ 2 EP{@~ 2 E@O@~ 2 E@~ 2 Eؽ@~ 2 E@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4Ea@~ 4E@~ 4E@~ 4E'@~ 4E@~ 4EY@~ 4E@~ 4 ED@~ 4 E@~ 4 Eh@~ 4 E]@~ 4 EG@4#5, Amount~ 5B@~ 5EPq@~ 5EH@~ 5E@~ 5Ed@~ 5E@@~ 5E@~ 5E*@~ 5 E|@~ 5 E4@~ 5 EL@~ 5 Ez@~ 5 Ed@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@@~ 7E j@~ 7E@~ 7E<@~ 7E>@~ 7E@~ 7E @~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B@~ 8Eb@~ 8EȈ@~ 8Ep@~ 8E@~ 8Eb@~ 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~ :Bi@~ :E@~ :E@~ :E1@~ :E@~ :E]@~ :E@~ :E8@~ : EĮ@~ : EĜ@~ : E@~ : E@@~ : Et@:#;, Amount~ ;Bj@~ ;E@~ ;E@~ ;EQ@~ ;E@~ ;Ek@~ ;E]@~ ;E@~ ; E@~ ; E@~ ; E@~ ; E @~ ; EH@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =BB@~ =E@@~ =E@W@~ =Eq@~ =Ep{@~ =E@~ =E@~ =Ex@~ = Eȡ@~ = E@~ = E @~ = Ep@~ = EX@=#>, Amount~ >B0u@~ >Er@~ >Ec@~ >E؄@~ >E@~ >E@~ >E@~ >E@~ > E7@~ > EK@~ > E@~ > E5@~ > 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 A~ @E@~ @E@�@~ @EN@~ @EJ@~ @EA@~ @E`D@~ @E6@~ @ Eu@~ @ El@~ @ E@~ @ E@~ @ E@@#A, Amount~ AB A~ AE@~ AE @~ AE�2@~ AE�?@~ AE@~ AE0@~ AE@~ A E�$@~ A Ee@~ A EЁ@~ A E@~ A Eþ@A#B? AGI Amount~ BCl ~ BF��~ BF�K~ BF*~ BF~ BFz�-~ BFJ�~ BF�~ B Fj{~ B Fo�~ B Fj�~ B Fa~ B F�B@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBhA~ DEj@~ DE@~ DE*@~ DE@5@~ DE`@~ DEq@~ DE`6@~ D E@~ D Et@~ D E@~ D E.@~ D E@D#DDDDE, Amount~ EB &�~ EE@~ EE~A~ EE@~A~ EEA~ EEx+A~ EEV~ EEG~ E E~@~ E E�;A~ E En�%~ E EPA~ E E,�AE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBi3~ GE*@~ GEH# A~ GEeA~ GE�)A~ GEaA~ GE�.@~ GE@~ G Eʫ@~ G E|@~ G Es@~ G ES@~ G E>@G#H, Amount~ HBƪ*~ HE@~ HE\A~ HE�D~ HE+A~ HEv?@~ HEt� A~ HE@~ H E}@~ H E@~ H Eޢ@~ H E@~ H E@m@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JBN.AJG ** JG ** ~ JE�-A~ JE@�A~ JE�4 A~ JEh�A~ JE@~ J E@~ J EO@~ J E4@~ J Eʢ@~ J E@@J#K, Amount~ KBoKG ** KG ** ~ KE�.A~ KEv~ KE~UZ~ KEj~ KEb"C~ K Eޱ~ K E`v~ K Ei�~ K E؅5A~ K EG|K#"L-Income Tax Before Credits:LBLGLGLELELELELEL EL EL EL EL EL#M. Number of Returns~ MB<~ ME5@~ MEt@~ ME�,A~ MEA~ ME�4 A~ MEX�A~ ME@~ M E@~ M EO@~ M E4@~ M Eʢ@~ M E@@M#N, Amount~ NB֨�~ NEH@~ NE@~ NEp�A~ NE�A~ NE*A~ NEwK~ NE:.A~ N E~�<~ N EA~ N E�-A~ N ED�A~ N Et�$AN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB^A~ PE;@~ PEE@~ PE@@~ PEK@~ PE`@~ PE@~ PE @~ P Eh@P G ** P G ** ~ P G~ P GP#Q, Amount~ QB@� A~ QE,@~ QE @~ QE}@~ QE@@~ QEЂ@~ QEd@~ QE@~ 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`s@SG ** SG ** ~ SEg@~ SEJ@~ SE@K@~ SE@~ SE@~ S E@~ S E8@~ S E(@~ S E@R@~ S E8@S#T, Amount~ TB@TG ** TG ** ~ TE@~ TE@~ TE@~ TE@~ TE@~ T E>@~ T E{@~ T Epv@~ T EA@~ T E*@T$U/Education Credits:UBUGUGUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VB0|@VG ** VG ** ~ VET@~ VEW@~ VE@~ VE@~ VE@V G ** ~ V EV G ** ~ V E~ V EV#W, Amount~ WB�(@WG ** WG ** ~ WE@~ WE<@~ WE@~ WE@~ WE@@W G ** ~ W EW G ** ~ W E~ W EW#X-Foreign Tax Credit:XBXGXGXEXEXEXEXEX GX EX GX EX EX#Y. Number of Returns~ YB @~ YE@~ YE@~ YE8@~ YE|@~ YEe@~ YE@~ YE!@~ Y EH@~ Y E@~ Y E@~ Y E@~ Y E@Y#Z, Amount~ ZB=@ ZG*~ ZE<@~ ZET@~ ZE`a@~ ZEq@~ ZE~@~ ZE@~ Z EЊ@~ Z E`}@~ Z E@~ Z E @~ Z E>@Z# [-General Business Credit:[B[G[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \Bz@~ \E~ \E6@~ \E@W@~ \Ea@~ \Er@~ \Ez@~ \Ex@~ \ E|@~ \ Eq@~ \ Epy@~ \ E`@~ \ EW@\#], Amount~ ]B@~ ]E~ ]E@~ ]EC@~ ]E@\@~ ]Ex@~ ]E8@~ ]E@~ ] E@~ ] E@~ ] E@~ ] E@~ ] E^@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _BA~ _E@Q@~ _E@~ _E@~ _EY@~ _E@~ _Ep@~ _E@F@~ _ E@@~ _ E@~ _ E@~ _ Eh@~ _ EЃ@_#`�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~ `E0@~ `EĔ@~ `E@~ `Ec@~ `E@~ `E@~ `E�@~ ` E�@~ ` E¡@~ ` Ev@~ ` E֭@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bB0A~ bEV@~ bE@~ bE@~ bE@@~ bE@~ bE@@~ bE_@~ b E@~ b E@~ b E@~ b E@~ b E~@b#c, Amount~ cB�A~ cE\@~ cE@~ cEH@~ cEj@~ cE` @~ cE`@~ cE@~ c E@2@~ c E@~ c E@~ c E@~ c E`@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB8~ eE=@~ eE@~ eEYA~ eE�A~ eE8� A~ eE(�A~ eE @~ e E@~ e EU@~ e E9@~ e Eʢ@~ e ED@e#f, Amount~ fBn~ fEq@~ fEU@~ fE`z@~ fE�A~ fE�!/~ fE@31A~ fE,�,A~ f Ev�;~ f EHA~ f E-A~ f EA~ f E&;)f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hBF�;~ hE@~ hE�@~ hEA~ hEA~ hEXY A~ hEA~ hE@~ h E@~ h EW@~ h E=@~ h Eʢ@~ h EH@h#i, Amount~ iB:ǵ~ iE@~ iE@~ iE�A~ iEA~ iE�3~ iE�/I~ iE~!<~ i Eh/A~ i EA~ i E=~ i E|MA~ i E$Ai#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kBNGA~ kE @~ kExtA~ kEXJA~ kEDA~ kE`` A~ kE}A~ kEp@~ k E@@~ k EU@~ k E@~ k Eb@~ k E@k#l, Amount~ lBFmu~ lE@~ lE�;@~ lEHY A~ lE�A~ lEE:~ lEK~ lE~8~ l E�<4~ l E�A~ l E&~ l Ef A~ l Eh Al#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nBgA~ nE@@~ nE}@~ nE\@~ nE�@~ nE@~ nEh@~ nE<@~ n E@~ n E@~ n E2@~ n E@~ n E0@n#o, Amount~ oBi~ oE2@~ oEF@~ oE@~ oE�#@~ oE0R@~ oEA~ oE�?A~ o E0kA~ o EqA~ o E\fA~ o E�A~ o E,0Ao#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qBHA~ qE@~ qE�5@~ qE @~ qE� @~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB(� A~ rEl@~ rE @~ rEi@~ rE� @~ rEp@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tB�@~ tE@~ tE@~ tE@~ tE@@~ tE,@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uBA~ uE@~ uE"@~ uEP@~ uE:@~ uEpq@~ 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~ wBjF~ wE}@~ wE@� A~ wE�A~ wEA~ wE� A~ wEh�A~ wE@~ w E@`@~ w E@~ w E@~ w E@~ w E8@w#x, Amount~ xB�~ xE@~ xEH5A~ xE,�A~ xE�A~ xEnB~ xEX�5A~ xEjA~ x EV0A~ x EzA~ x E�.A~ x EWA~ x E#Ax#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zBn�7~ zE@~ zE8A~ zEA~ zE8EA~ zEh�A~ zE�@~ zE @~ z E@~ z E@~ z Ev@~ z E@~ z Eh@z#{, Amount~ {B[9~ {E;~ {EY�~ {E~ {E� ~ {EX�~ {E�/~ {E~ { E~ { E ~ { Ea~ { E@~ { Eo{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }Bi A~ }E@~ }E@@~ }E@~ }E@@~ }E@o@~ }Es@~ }E�@~ } E@~ } E@~ } E@~ } E@~ } E~@}#~, Amount~ ~BT_&A~ ~E@~ ~E½@~ ~E@@~ ~E@~ ~E@~ ~E`z@~ ~E@@~ ~ Ep@~ ~ E@~ ~ Ep@~ ~ E@@~ ~ E N@~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l���������������������������������������������������������������������������������������������. Number of Returns~ B@~ EĠ@~ E@~ E@~ E@~ E@|@~ E@~ Eɶ@~ EZ@~ EPz@~ Eh@ G **  G ** #�, Amount~ �B>4/~ �E@~ �E @~ �E �A~ �EP@~ �EpHA~ �E@~ �E@;@~ � E@~ � E@~ � Eĵ@� G ** � G ** �##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� G� G�#�. Number of Returns~ �BjA~ �EH@~ �Ep@~ �EA@~ �E@~ �E@~ �E`+@~ �E�@~ � E@~ � EQ@~ � E@~ � E"@~ � E@�#�, Amount~ �Bb~ �E@~ �E@~ �EW@~ �EJ@~ �E@~ �EzA~ �EpiA~ � E4�A~ � ElA~ � E`�A~ � ED@~ � E@�A�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BHiA~ �E@~ �E&@~ �E@~ �E@@~ �E@~ �E@~ �EP@~ � E@~ � E^@~ � E@~ � E@~ � E@�#�, Amount~ �B�#$A~ �E@~ �E@~ �E@~@~ �E@~ �E@~ �EXqA~ �E@~ � E@q@~ � E@~ � E�=@~ � EZ@~ � E@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B:A~ �E@~ �E@~ �E@@~ �E@~ �E @~ �E0u@~ �E9@~ � E@~ � Eq@~ � E@~ � E0@~ � E@�#�, Amount~ �B~ �E@~ �E"@~ �E@~ �E;@~ �E�! A~ �E�A~ �E0�A~ � EhA~ � E،A~ � EdjA~ � Ei@~ � EVA�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B$A~ �Et@~ �Ej@~ �E@~ �E@~ �E�>@~ �EI@~ �E@@~ � E@~ � E@~ � Ez@~ � El@~ � E@@�#�, Amount~ �BAA~ �Eg@~ �E@~ �E T@~ �E@~ �E �A~ �E#~ �E�+A~ � Et9A~ � EP�A~ � E`mA~ � E`@~ � E`@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B4]A~ �E~ �EF@~ �E@~ �E@~ �E@~ �Ep[@~ �E@@~ � E@~ � Ec@~ � E@~ � Eڡ@~ � E@@�#�1 Amount~ �DF~ �H~ �H}@~ �H@~ �H` @~ �HP@~ �H A~ �H!A~ � HA~ � H @~ � H�A~ � H@~ � HL@�#�% 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,�> ��" ������������������������������