�\pjnwill00 89XQE �'AD`*} �}�g�g�'�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � X�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89 Maine  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ B<�"A~ E @~ E@~ E0@@~ E08@~ Eu@~ E@~ E� @~ E^@~ E@~ Ez@~ Eh@~ Ey@ # ,Joint Returns Count~ BA~ E@~ E@~ E@~ E@~ E@~ EP@~ E@]@~ E@Z@~ E@~ Eg@~ E@~ Eu@ # ,Single Returns Count~ BYA~ EΫ@~ E @~ E @~ EB@~ E@@~ Ez@~ E @~ E@~ E`@~ E@~ E`@~ EL@ # ,Head of Household Count~ B @~ El@~ Ej@~ E@~ E@~ E#@~ E@~ E@~ E`t@~ E[@~ E`@~ E*@~ E&@ # ,Number of Farm Returns~ Bв@~ Er@~ Eh@~ E@~ EX@~ Eh@~ E@~ Et@~ E@h@~ E@Q@~ E@W@~ E,@~ E @ ##,Paid Preparer Returns Count~ BA~ E!@~ E`@~ E(@~ E@~ E@[@~ E�$@~ E�@~  E@~  EX@~  EI@~  E@~  Epx@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ BA~ EԜ@~ EPe@~ Ey@~ E�,@~ Ey@~ E@~ E0@~  E@$@~  Er@~  E@~  E`@~  Et@#, Amount~ BV#~ E@~ ED7A~ E*.M~ E^r~ E~ E��~ EjU�~  E4�7A~  E~�"~  E0�*A~  E@� A~  E\A# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B`�A~ E@~ E@~ E@~ E�.@~ E@~ EPB@~ Ev@~  E@~  E@~  E @~  E0@~  Ey@#, Amount~ B�9&A~ E@~ E@@~ Eps@~ E�@~ E@@~ E@@~ E@~  Ey@~  E@@~  E�;@~  E@~  E`@#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B2@~ Eh@~ E@~ E@~ E@~ Eئ@~ E>@~ E@~  EԢ@~  E@~  Ed@~  E{@~  E@n@#, Amount~ B�A~ E̒@~ E@~ Eh@~ E@~ E@~ E@~ E@~  Ez@~  E@~  E4@~  E5@~  E@#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ BH�A~ E*@~ E@~ E@~ E@~ E@~ El@~ E@~  E@~  E+@~  E@~  E0@~  E0x@#, Amount~ BRA~ Eʮ@~ E@~ E@@~ EI@~ Eb@~ E�@~ E@~  E@~  E�#@~  E`Z@~  EW@~  EL@# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B`@~ Epz@~ EP@~ E'@~ E@~ E@~ E`B@~ Ea@~  E@~  Ej@~  E@~  E~@~  E@m@#, Amount~ B0@~ EА@~ E@~ Er@~ E@~ E@~ E@~ EK@~  E@~  E@~  EX@~  EJ@~  E@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B@~ E@~ Ec@~ E@~ E!@~ EW@~ E@~ E@~  E@~  ET@~  E@~  E`o@~  E@W@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ BC~ E~ E @~ EP@~ E@~ EI A~ E@xA~ E�4@~ E _@~ E@~ E�@~ E@u@~ E@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B@~ "E@~ "Em@~ "E1@~ "E@~ "E@@~ "E@@~ "E@~ " E@~ " E@~ " E@~ " E@~ " E@x@"##, Amount~ #B0A~ #Eѷ@~ #E@~ #E@~ #E�@~ #E @~ #E@~ #E@@~ # EP@~ # Eq@~ # E(4 A~ # E z@~ # E�A##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B`L@~ %En@~ %E>@~ %Ee@~ %E@~ %E`@~ %E@~ %E@~ % E@~ % EЄ@~ % E@~ % EL@~ % EA@%#&, Amount~ &B�A~ &E:@~ &E@~ &E�.@~ &E@~ &EA@~ &E@~ &Ep@~ & E@~ & E@X@~ & E@@~ & E@~ & E@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B�@~ (E|@~ (E;@~ (E@@~ (E@~ (E�@~ (E@~ (EW@~ ( E@~ ( E,@~ ( E@~ ( Ed@~ ( E@Y@(#), Amount~ )B� X~ )E@~ )E@~ )E?A~ )Ep�A~ )E$A~ )EA~ )EA~ ) Eo@~ ) E`D@~ ) E@~ ) EZ@~ ) Ex@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B{@~ +Er@~ +E@~ +EP@~ +E@~ +E4@~ +E0@~ +Et@~ + Eg@~ + EP@~ + EU@~ + E(@~ + E @+#,, Amount~ ,B~ ,Ez~ ,E~ ,E~ ,ED~ ,Ej~ ,E ~ ,EІ~ , E0v@~ , Ee~ , Eb@~ , EX~ , E�,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B�@~ .EU@~ .E@~ .E@~ .E@~ .E@~ .E@~ .E(@~ . E@~ . EU@~ . EM@ . G **  . G ** .#/, Amount~ /BP`@~ /Epp@~ /E@~ /E@~ /E@~ /E@@~ /E@~ /E,@~ / E@~ / E t@~ / E i@ / G **  / G ** /#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 G0 G0#1. Number of Returns~ 1B @~ 1E6@~ 1Ej@~ 1E8@~ 1EP@~ 1EL@~ 1EI@~ 1EF@~ 1 E*@~ 1 E؋@~ 1 E@~ 1 E`b@~ 1 ET@1#2, Amount~ 2BtA~ 2Eb@~ 2E@~ 2E@~ 2E$@~ 2E(@~ 2EД@~ 2E@~ 2 E�@~ 2 E@~ 2 E3@~ 2 EΡ@~ 2 E@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4EW@~ 4E@~ 4E̢@~ 4E@~ 4E@~ 4E@~ 4EX@~ 4 Et@~ 4 EPu@~ 4 Eu@~ 4 EQ@~ 4 E9@4#5, Amount~ 5B ]@~ 5E`i@~ 5E0@~ 5E#@~ 5EY@~ 5Ec@~ 5E@~ 5E@~ 5 Eܮ@~ 5 E`@~ 5 Eؑ@~ 5 El@~ 5 EU@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@~ 7E``@~ 7E@~ 7E@~ 7E@~ 7EO@~ 7E@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B@~ 8E@[@~ 8E8@~ 8El@~ 8EZ@~ 8E@~ 8Ee@~ 8E~ 8 E~ 8 E~ 8 E~ 8 E~ 8 E8#(9- S.E. Health Insurance Deduction:9B9E9E9E9E9E9E9E9 E9 E9 E9 E9 E9#:. Number of Returns~ :B@~ :Ex@~ :E@~ :EƩ@~ :EȨ@~ :Em@~ :E@~ :E@~ : E@~ : E @~ : EĔ@~ : E`p@~ : E@a@:#;, Amount~ ;B@=@~ ;Ep@~ ;Ed@~ ;E<@~ ;EP@~ ;E#@~ ;E@~ ;E8@~ ; E@~ ; E@~ ; E@~ ; E@~ ; E~@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B.@~ =E1@~ =E@U@~ =En@~ =EPu@~ =E @~ =Eԓ@~ =E@~ = Eܐ@~ = E@~ = E@~ = EW@~ = E;@=#>, Amount~ >B_@~ >EJ@~ >Ef@~ >E@~ >E @~ >E8@~ >E۷@~ >E%@~ > E@~ > E@~ > EZ@~ > E@~ > E@>#?-Total Adjustments:?B?E?E?E?E?E?E?E? E? E? E? E? E?#@�lA��B��AC��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@. Number of Returns~ @BZA~ @E@~ @E@~ @E@@~ @E@~ @E�)@~ @E@~ @E"@~ @ E@~ @ Ej@~ @ EΥ@~ @ E@~ @ Em@@#A, Amount~ ABt�A~ AE0@~ AE@~ AE3@~ AE@@~ AE@~ AE`%@~ AE@~ A E@@~ A EV@~ A E@@~ A EU@~ A E(@A#B? AGI Amount~ BC`�~ BFx� ~ BFq%~ BF�#j~ BFAA~ BF�1 ~ BFb;~ BF�~ B FLAA~ B FF�9~ B Fdr:A~ B F g"A~ B F�">B@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBP�A~ DE@~ DE@~ DEk@~ DE@~ DE@@~ DE@R@~ DE�@~ D E@@~ D E @~ D E@~ D EX@~ D Ex@D#DDDDE, Amount~ EBlIA~ EE@~ EE @~ EEE@~ EEd�A~ EE�# A~ EE �'A~ EEA~ E E@�A~ E EA~ E E$�A~ E Et@~ E EAE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBwA~ GE@~ GE@@~ GE@~ GEP=@~ GEt@~ GE@~ GE@~ G Ep@~ G E a@~ G E h@~ G EA@~ G E.@G#H, Amount~ HB޿�~ HE @~ HETH A~ HEn%~ HED�A~ HE|�A~ HE  A~ HE@~ H E@~ H EЏ@~ H E4@~ H E@o@~ H E]@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB0@A~ JE~ JE @~ JE@~ JE@~ JE`H@~ JE@~ JE�@~ J EP@~ J E@~ J Ek@~ J E`@~ J E y@J#K, Amount~ KB�~ KE~ KE`@~ KE!A~ KEJ~ KE~ KE��~ KE�~ K ETe~ K EZ&A~ K E4�5A~ K E0�A~ K E&)6K#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MB@A~ ME@~ ME@@~ ME@@~ ME@~ ME@H@~ MEМ@~ ME�@~ M EP@~ M E@~ M El@~ M E`@~ M E y@M#N, Amount~ NB^~ NE$@~ NE@~ NE@~ NEZA~ NEl�A~ NEf�"~ NE@~ _E@@~ _E@~ _E� @~ _E@~ _E@~ _ E@~ _ E @~ _ Ev@~ _ Ex@~ _ En@_#`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`, Amount~ `BA~ `E@~ `E@~ `E@~ `E@@~ `E@~ `E@@~ `E@~ ` Et@~ ` E`@~ ` E:@~ ` E@@~ ` E.@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bBP@~ bE@~ bEG@~ bEQ@~ bEz@~ bE@@~ bE@~ bER@~ b Eb@~ b E̙@~ b E@~ b Er@~ b E`a@b#c, Amount~ cB0A~ cED@~ cE@~ cE@~ cE@~ cE @~ cE@~ cEd@~ c E@@~ c E @~ c E@~ c EК@~ c E@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB8�A~ eE @~ eE@@~ eEF@~ eE@f@~ eEC@~ eEЊ@~ eE@~ e ET@~ e E@~ e Er@~ e Eh@~ e Ey@e#f, Amount~ fB�~ fEc@~ fE@~ fE`@~ fE�A~ fEԛA~ fE�A~ fEA~ f E\A~ f Eh+A~ f EDFA~ f EA~ f EAf#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hB@6A~ hE@~ hE@~ hEp@~ hE0:@~ hE0@~ hE@~ hE`@~ h EZ@~ h E@~ h Eu@~ h Eh@~ h Ey@h#i, Amount~ iB�.�~ iE<@~ iE+@~ iE @~ iE�#A~ iE0�A~ iE�!A~ iEKA~ i Eh#~ wE@~ wEA@~ wE`D@~ wE @~ wE�@~ wE@~ wE`@~ w E<@~ w Ex@~ w EG@~ w EP@~ w Ey@w#x, Amount~ xBI�~ xEJ@~ xE@~ xE@� A~ xEȞA~ xE�,!A~ xE�(~ xE<�A~ x EdzA~ x EX�A~ x EKA~ x E`A~ x E`M Ax#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zBTA~ zE@~ zEA@~ zEP@~ zE@@~ zEv@~ zE@@~ zE @~ z E0@~ z E@~ z EL@~ z El@~ z ER@z#{, Amount~ {B�~ {Ea~ {E ~ {E~ {E~ {E~ {Er~ {E ~ { E~ { E~ { E=~ { E~ { Eƶ�{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B�.@~ }EX@~ }E_@~ }EO@~ }E@~ }E@~ }E@~ }E@~ } E@~ } E@~ } E@~ } Ez@~ } E`j@}#~, Amount~ ~B`�A~ ~E@~ ~EP@~ ~E@~ ~E@d@~ ~E@~ ~E@@~ ~E [@~ ~ E @~ ~ Eg@~ ~ E`+@~ ~ E@~ ~ E@~##-Medical and Dental Expense:BEEEEEEE E E E E E#�l�����������������������������������������������������*��3��b��R��m��f��f��n��l��d��n��o��i��o. Number of Returns~ B`Q@~ E@~ E.@~ E@~ EN@~ E;@~ E@~ EҠ@~ E @~ Ed@~ E@^@~ E$@~ E#�, Amount~ �B A~ �Ez@~ �E@~ �E |@~ �E`@~ �E@~ �E @~ �E@~ � E@~ � E@~ � E@~ � E|@~ � E�##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BA~ �E@~ �E@~ �EW@~ �E@~ �E@@~ �E�&@~ �E@~ � E@y@~ � E@~ � E@~ � E0@~ � Ex@�#�, Amount~ �BZ,A~ �EP@~ �E@~ �EB@~ �E@@~ �E0@~ �EA~ �EȦA~ � EPPA~ � Er@~ � E�@~ � E =@~ � E @�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B�+A~ �E@~ �E@~ �E@~ �E@~ �E@~ �E�"@~ �E@@~ � E@@~ � EH@~ � E@~ � E@~ � E0x@�#�, Amount~ �B A~ �E@~ �E@~ �E�@~ �E@~ �Ew@~ �EP4@~ �E @~ � E�@~ � E@~ � E@~ � E@~ � E@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BșA~ �E@~ �E@@~ �E@~ �E@~ �E@~ �E@d@~ �E�@~ � E@~ � E @~ � E@~ � E`@~ � Ex@�#�, Amount~ �B gW~ �E@~ �E'@~ �EZ@~ �E�@~ �EA~ �EA~ �Eh7 A~ � EK A~ � E@~ � E�=A~ � E -@~ � E�1@�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BA~ �E@~ �E@~ �E@~ �E9@~ �E@~ �E|@~ �E@~ � E@~ � E>@~ � E@~ � E؄@~ � Eq@�#�, Amount~ �BV&I~ �E@~ �E@~ �E@~ �EcA~ �E� A~ �EA~ �E�A~ � E�@~ � E@@~ � E F@~ � E@~ � Ed@�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BiA~ �E~ �E@~ �Ee@~ �E@~ �E^@~ �E`O@~ �E@~ � E@~ � E(@~ � E@~ � E@~ � Ex@�#�1 Amount~ �DA~ �H~ �H<@~ �H@~ �H"@~ �H�<@~ �H'@~ �H @~ � H@~ � H@@~ � H�@~ � H@~ � H 7@�#�% FOOTNOTES:�#�)�%* - Less than $500.�#�)J�%B** - Omitted to avoid disclosure of specific taxpayer information.�#�):�&2Details may not add to totals because of rounding.�#�)U�&MSpecial Note: These data include Tax Year 2000 returns that were filed after �#�)N�&FDecember 31, 2001, for those taxpayers who were granted an additional �#�)N�&Fextension of time to file because of the events of September 11, 2001.�#�)V�%NThis table presents aggregates of all returns filed and processed through the �#�)T�%LIndividual Master ob (IMF) system during Calendar Year 2002. In general, �#�)L�%Dduring administrative or Master ob processing, taxpayer reporting �#�)V�%Ndiscrepancies are corrected only to the extent necessary to verify the income �#�)W�%Otax liability reported. Most of the other corrections to the taxpayer records �#�)Q�%Iused for these statistics could not be made because of time and resource �#�)W�%Oconstraints. The statistics in this table should, therefore, be used with the �#�)N�%Fknowledge that some of the data have not been perfected or edited for �#�)��l��5��k��e��k��j��1��p��l��k��j��'��j��h��f��f��i��n��n��l��o��m��h��g��f��k��m��m��i��G�������%statistical purposes.�#�)S�%KClassification by State was usually based on the taxpayer's home address. �#�)M�%EHowever, some taxpayers may have used the address of a tax lawyer or �#�)S�%Kaccountant or the address of a place of business; moreover, such addresses �#�)R�%Jcould each have been located in a State other than the State in which the �#�)�%taxpayer resided.�#�)X�%PThis table includes (a) "substitutes for returns," whereby the Internal Revenue �#�)T�%LService constructs returns for certain non-filers on the basis of available �#�)S�%Kinformation and imposes an income tax on the resulting estimate of the tax �#�)R�%Jbase, i.e., "taxable income," and (b) returns of nonresident or departing �#�)�%aliens.�#�)R�%JItemized deductions include any amounts reported by the taxpayer, even if �#�)P�%Hthey could not be used in computing "taxable income," the base on which �#�)N�%Fthe regular income tax was computed. Thus, total itemized deductions �#�)N�%Finclude amounts that did not have to be reported by taxpayers with no �#�)Q�%I"adjusted gross income." (Adjusted gross income is the total from which �#�)V�%Nthese deductions would normally be subtracted.) In addition, if standard and �#�)V�%Nitemized deductions were both reported on a tax return, the form of deduction �#�)T�%Lactually used in computing income tax was the one used for the statistics. �#�)W�%OTherefore, if the standard deduction was the form of deduction used, the total �#�)U�%Mreported for itemized deductions was excluded from the statistics. However, �#�)P�%Hthe component deductions were not similarly excluded. As a result, the �#�)O�%Gnumber of returns and related amounts for the component deductions are �#�)N�%Fslightly overstated in relation to the grand total shown for itemized �#�)S�%Kdeductions. These components are also overstated in relation to the total �)�)U�%Mbecause there was a statutory limitation on the total of itemized deductions �)�)U�%Mthat could be claimed by certain high-income taxpayers. This limitation did �)�)Q�%Inot affect the component deductions, the sum of which therefore exceeded �)�)/�%'the total used in computing income tax.�)�):�%2Income tax includes the "alternative minimum tax."�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)Z�%RTotal tax liability differs from "income tax" in that it is the sum of income tax �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)X�%Pafter subtraction of all tax credits except the "earned income credit," and, in �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)��l���������������������������������������������������������������������������������������������R�%Jaddition, includes the "alternative minimum tax," taxes from recapture of �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)P�%Hprior-year investment and low-income housing credits, tax applicable to �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)R�%JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)N�%Femployment income and on certain tip income, and certain other income-�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�%related taxes.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)M�'EEarned income credit includes both the refundable and non-refundable �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)R�'Jportions. The non-refundable portion could reduce income tax and certain �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)P�'Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�);�'3there was no tax liability at all, were refundable.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)6�'.AGI Amount is less deficits, where applicable.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)3�'+Tax-exempt Interest is not included in AGI.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)R�'JTotal Credits excludes the "earned income credit," shown separately below.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)N�'FExcess Earned Income Credit, or the refundable portion of the "earned �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)V�'Nincome credit" equals the amount in excess of "total tax liability," which is �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)R�'Jshown in the table. The excess credit shown includes any "advance earned �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)J�'Bincome credit payments" for those returns that had such an excess.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)L�'DSOURCE: Internal Revenue Service, Information Services, Martinsburg �2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)P�'HComputing Center, Master ob Service Support Branch. 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