�\pjnwill00 89XQE �'/+""""""" " " " " " , Returns Count~ Bj~ E@~ EаA~ ECA~ EX'A~ EA~ ExQA~ E8Z A~ EA~ E@p@~ E S@~ Eҽ@~ Eh@ # ,Joint Returns Count~ B �,A~ E@~ EO@~ Eh@~ E /@~ Ex[A~ E� A~ ElA~ EA~ E@~ E@~ Ei@~ E@ # ,Single Returns Count~ BVxG~ E@~ Ed�A~ Eu A~ EA~ E A~ E@~ E@@~ E@c@~ E@~ E@~ EP@~ Ev@ # ,Head of Household Count~ BA~ E@~ E(@~ E@s@~ EC@~ EQ@~ E@~ E@~ E:@~ Eȏ@~ EP@~ E``@~ EO@ # ,Number of Farm Returns~ B@~ Eȅ@~ E@~ E@~ E@~ E@~ E<@~ E @~ E@~ EX@~ E@~ E@c@~ E_@ ##,Paid Preparer Returns Count~ Bܥ3A~ E9@~ EQA~ EnA~ E�A~ EhMA~ E0�A~ E@~  E v@~  E_@~  E@H@~  Eo@~  E@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ Br~ E@~ EA~ E\�A~ EH�A~ EA~ E�A~ Ex* A~  EhA~  E�2@~  E@~  E@~  Ep@#, Amount~ B�~ E@@~ E�e~ Ez. ~ E�~ Ee�~ EM�~ Et�~  EjP~  EfD�~  E^23~  Eߚ~  E��# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B~V~ E@~ EDA~ E�@~ E�@~ ED5A~ EA~ EA~  E�A~  E @~  E@@~  En@~  E8@#, Amount~ BB�~ E@~ E0v@~ EP�A~ Ex�A~ E0�A~ EA~ EPA~  E�A~  EPU A~  EvA~  EGA~  EX�A#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B0r@~ EP@~ E@~ E@~ E3@~ E@~ E@@~ E@~  E@~  Ey@~  E@~  E|@~  ER@#, Amount~ B C~ E@~ Em@~ E@~ E @~ E�@~ EA~ E ?@~  E�A~  E@~  EA~  E f@~  EЎ A#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B&*~ EL@~ E`l@~ E@~ E�*@~ E S@~ E�@~ E@~  E@~  E 0@~  EH@~  E@~  E@#, Amount~ BBA~ E@~ E`,@~ E @~ Ej@~ E�A~ Eh�A~ E(� A~  EH"A~  EYA~  EA~  EQA~  E kA# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B/~ E@~ EH@~ ES@~ E�>@~ Eh�A~ EA~ EKA~  E`@~  Ep@~  E:@~  EA@~  E΢@#, Amount~ B3~ E@~ E@~ E@~ E O@~ Ed@~ E�2A~ E0xA~  EhA~  E*@~  EP@~  E�@~  E`@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ BHA~ E@~ E @~ E�/@~ E@~ E@@@~ E`@~ E@~  E@~  E@~  E@~  E<@~  EP@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ B�~ Er ~ E�A~ E�!A~ E A~ E �A~ EtxA~ EA~ EV'~ E<"A~ E�.3~ E�( A~ E�9A #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B_ A~ "E_@~ "E #@~ "E@~ "E@~ "E@~ "Ej@~ "EpP@~ " E`@~ " E@p@~ " E@~ " Eٺ@~ " E*@"##, Amount~ #ByG~ #Eu@~ #E@~ #E�"@~ #E@~ #Ed@~ #E�@~ #EcA~ # EOA~ # EzA~ # ET�)A~ # E7!A~ # E*<�##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %BA~ %E@~ %E@~ %E@~ %E@y@~ %E@>@~ %E @~ %E@~ % E@~ % E{@~ % E@~ % EЁ@~ % Eo@%#&, Amount~ &B|k~ &E@~ &E@~ &E@~ &E @~ &E0F A~ &Ep A~ &E0/A~ & E]A~ & ESA~ & EHA~ & E@~ & EJ@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (BgA~ (E|@~ (E@~ (E@~ (E@~ (E@~ (E@~ (E@~ ( E@~ ( E@~ ( E@~ ( E@~ ( E(@(#), Amount~ )Bc~ )E@~ )E *�@~ )Eh�#A~ )EW-~ )EJ^~ )Ezv~ )EBV~ ) ER~ ) E�A~ ) E?A~ ) E @~ ) E @)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@~ +Eh@~ +E@~ +Et@~ +Ep@~ +E@~ +E@~ +Eؗ@~ + E@~ + E@~ + Ex@~ + E`b@~ + E^@+#,, Amount~ ,B ~ ,E~ ,Eة~ ,Ed~ ,E@~ ,E>~ ,E~ ,E~ , Em~ , EԪ~ , E~ , E~ , E�,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B@~ .Ef@~ .E@~ .E@@~ .E@~ .E@0@~ .Ex@~ .E@~ . E˷@~ . E@~ . E@~ . EN@~ . E0@.#/, Amount~ /BfA~ /E@~ /E@~ /E@~ /E@~ /EP@~ /E@~ /Ei@~ / E@@~ / E`@~ / E@~ / El@~ / EO@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1Bf A~ 1E@R@~ 1E@~ 1E@~ 1E@@~ 1E@~ 1E@~ 1E@~ 1 E@@~ 1 EC@~ 1 E @~ 1 EԐ@~ 1 Eh@1#2, Amount~ 2B0=A~ 2E`@~ 2Eت@~ 2E@~ 2E`@~ 2EL�A~ 2Ev#~ 2EhEA~ 2 Et2A~ 2 E @~ 2 E@~ 2 E@~ 2 E@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4Epq@~ 4E@~ 4E@~ 4E@~ 4E@~ 4E6@~ 4E@~ 4 E@~ 4 EJ@~ 4 E@~ 4 Ep@~ 4 E_@4#5, Amount~ 5BRA~ 5E@~ 5EF@~ 5E@~ 5E@~ 5E@@~ 5E!@~ 5E@~ 5 E@~ 5 E&@~ 5 E@~ 5 E@@~ 5 E{@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@@~ 7E@n@~ 7E@~ 7E@~ 7E@~ 7E@~ 7EG@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B@@~ 8Ep@~ 8Eh@~ 8E@~ 8E@~ 8ES@~ 8En@~ 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~ :BA@~ :E0@~ :EF@~ :E@~ :E>@~ :EL@~ :E6@~ :E@~ : E»@~ : Ef@~ : E@~ : EО@~ : E@:#;, Amount~ ;BA~ ;E@~ ;E@~ ;EV@~ ;E@~ ;E@~ ;E@@~ ;EI@~ ; E@~ ; EF@~ ; E@~ ; Ez@~ ; E)@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B]@~ =EN@~ =Ei@~ =Eh@~ =E@~ =E@~ =E@~ =Eί@~ = Eθ@~ = E@~ = E@~ = E@~ = E@=#>, Amount~ >B�A~ >E{@~ >E w@~ >Ep@~ >Eܤ@~ >E+@~ >E@~ >E@~ > 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`NA~ @E*@~ @E6@~ @E@~ @E@@~ @E=@~ @E @~ @E@'@~ @ E@~ @ E@~ @ EM@~ @ E@~ @ E@@#A, Amount~ AB43A~ AE@~ AE@ @~ AEK@~ AE0o@~ AEx A~ AE �A~ AE@~ A E�6A~ A E�1@~ A E0� A~ A E�"@~ A E@A#B? AGI Amount~ BC!~ BFη�~ BFF�~ BF\~ BF F~ BFv�~ BF �~ BF�~ B FDO~ B F^~ B FjA~ B Fڪ:~ B FwUB@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DB@�2A~ DE@~ DEJ@~ DE�3@~ DE@~ DEH�A~ DE�7A~ DE@* A~ D ExA~ D E�#@~ D E`@~ D E[@~ D E̫@D#DDDDE, Amount~ EBV~ EE� A~ EEpVA~ EE`�$A~ EEF~ EE2%�~ EEbn:~ EEҞ~ E E%~ E EN'w~ E Eؔ~ E En&A~ E EINE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBj8R~ GE@~ GE0�A~ GEA~ GE(�A~ GE| A~ GEf@~ GE�@~ G E@~ G E@~ G E`}@~ G E]@~ G ES@G#H, Amount~ HBJ@�~ HE @~ HEj~ HEzp~ HEX~ HE(�5A~ HE&�"~ HEh�A~ H E@~ H E@~ H E@~ H E@~ H E؀@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JBL@AJG ** JG ** ~ JE|A~ JEgA~ JEtYA~ JE:A~ JExN A~ J EA~ J E`f@~ J EG@~ J E@~ J EH@J#K, Amount~ KB��KG ** KG ** ~ KEo~ KE�~ KE�~ KE&~ KE"~ K E"~ K E�~ K E2~ K Eb~ K EK#"L-Income Tax Before Credits:LBLGLGLELELELELEL EL EL EL EL EL#M. Number of Returns~ MBr~ ME=@~ ME(�A~ ME{A~ MEgA~ MElYA~ ME :A~ ME`N A~ M EA~ M E`f@~ M EG@~ M E½@~ M EH@M#N, Amount~ NB�~ NES@~ NE@~ NE|gA~ NE#A~ NEr~ NE)�~ NE}�~ N E]�~ N E:A~ N EK�~ N EW~ N E2�N#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PBW A~ PEB@~ PEY@~ PEu@~ PE@~ PE[A~ PEph@~ PE 5@~ P E `@~ P Eg@~ P E@~ P G~ P GP#Q, Amount~ QB�=A~ QE.@~ QE.@~ QE2@~ QE3@~ QE@~ QE~@~ QE@~ Q E@]@~ Q EU@~ Q E�?~ Q G~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER ER ER GR GR#S. Number of Returns~ SB8zA~ SE~ SE7@~ SE@~ SE@@~ SE&@~ SE@~ SE@~ S E@~ S E@~ S EM@~ S E`@~ S Ed@S#T, Amount~ TBx@~ TE~ TE@~ TEB@~ TE@~ TE�@~ TE#@~ TE@~ T E@~ T Ej@~ T Eh@~ T E r@~ T EX@T$U/Education Credits:UBUEUEUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VBسAVG ** ~ VE@~ VE@~ VEv@~ VE @~ VE@~ VEp@V G ** V G ** ~ V E~ V E~ V EV#W, Amount~ WB@@WG ** ~ WEh@~ WE@A@~ WE�3@~ WE@.@~ WE�@~ WE@@W G ** W G ** ~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXGXEXEXEXEXEXEX GX GX EX EX EX#Y. Number of Returns~ YB0@YG ** YG ** ~ YEV@~ YE@~ YEU@~ YEo@~ YE@~ Y E|@~ Y E{@~ Y Eo@~ Y EЩ@~ Y E@Y#Z, Amount~ ZB@ZG ** ZG ** ~ ZE`@~ ZEl@~ ZE@~ ZE@~ ZEx@~ Z E>@~ Z E@~ Z E޺@~ Z E@~ Z E@d@Z# [-General Business Credit:[B[G[G[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \B@\G ** \G ** ~ \EU@~ \E`@~ \E`z@~ \E@~ \E @~ \ E`@~ \ EȀ@~ \ E؇@~ \ Er@~ \ Eo@\#], Amount~ ]Bk@]G ** ]G ** ~ ]E@@~ ]E\@~ ]EЀ@~ ]E(@~ ]E@~ ] E@~ ] E@~ ] E@~ ] E@~ ] E@]#^-Total Credits:^B^G^G^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _BPr.A~ _E``@~ _E@@~ _ETA~ _EH@A~ _E A~ _E�A~ _EW@~ _ EO@~ _ E@~ _ E@~ _ Eί@~ _ EF@_#`�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~ `By)A~ `E@@~ `E@~ `E@-@~ `E`@~ `EXA~ `EhA~ `E`V�@~ ` EA@~ ` Eg@~ ` EE@~ ` E@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bBpdA~ bED@~ bE(@~ bE @~ bE@~ bE @~ bE$@~ bEF@~ b Eo@~ b E@~ b Es@~ b E@~ b EX@b#c, Amount~ cBX%A~ cE@~ cEW@~ cEu@~ cE`z@~ cEp-@~ cEpz@~ cEz@~ c E@~ c E@~ c Ep@~ c E @~ c E@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eBJ|~ eEI@~ eE�@~ eEx A~ eED�A~ eEp�A~ eELA~ eEPE A~ e EA~ e E`j@~ e EN@~ e Eɽ@~ e E^@e#f, Amount~ fBb~ fE@~ fE@~ fE A~ fEA~ fE^f~ fEF`�~ fE2�~ f EE�~ f E�>l~ f E6~ f EW~ f E2 �f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hBVV�~ hEH@~ hEA~ hEZA~ hE�3A~ hEXZA~ hE A~ hEL A~ h EA~ h E`l@~ h E`P@~ h EϽ@~ h Ed@h#i, Amount~ iBN~ iEb@~ iE@~ iEA~ iEn�"~ iE;A~ iE~ iE>x�~ i EfK�~ i E>^p~ i ER�~ i EzZ~ i EV�i#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kB>6�~ kE@~ kEhA~ kE0GA~ kEX�A~ kEoA~ kEHqA~ kEu A~ k E�A~ k E@~ k E/@~ k EW@~ k E@k#l, Amount~ lB?~ lEZ@~ lEp=�@~ lE�A~ lEޟ1~ lE�~ lE[�~ lERژ~ l Ez�~ l E}^~ l EZK�~ l E.~ l Eګ@l#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nB$,A~ nEn@~ nEj@~ nE@~ nE@\@~ nE@~ nE@@~ nE@~ n E`@~ n E@~ n E@@~ n E @~ n E@n#o, Amount~ oB.�~ oE&@~ oE@~ oE`<@~ oE�@~ oEA~ oEA~ oE$�A~ o E�A~ o E�A~ o E-A~ o El�!A~ o EKo#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qB A~ qEX@~ qE@~ qE@~ qE@~ qE(@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB̄A~ rE @~ rEQA~ rEXUA~ rE`@~ rE @~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tB A~ tE@~ tEN@~ tEЖ@~ tE @~ tE@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uBA~ uE@~ uE@~ uE A~ uE�9@~ uE@~ 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~ wBV7�~ wEܽ@~ wE�>A~ wEA~ wE@�A~ wEXeA~ wE0A~ wEB A~ w E(�A~ w E@Y@~ w E`8@~ w E@~ w ER@w#x, Amount~ xB~ xE @~ xEyA~ xE'A~ xEfX=~ xE�~ xE�~ xE�~ x Ev~ x Eju~ x E:@�~ x E)X~ x E�x#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB x~ zE @~ zEA~ zEĥA~ zEA~ zEA~ zE@�A~ zE�3A~ z E0@~ z E@~ z E@~ z E@~ z E@z#{, Amount~ {Bl~ {EE~ {EU~ {E ~ {E,�~ {ED�&~ {E�~ {E�~ { E~ { E~ { E�~ { EV~ { E;{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B�A~ }E@~ }E D@~ }E�)@~ }E@~ }E@~ }E`D@~ }E@~ } E@~ } E@D@~ } E@~ } Eج@~ } E@}#~, Amount~ ~BJj~ ~E@~ ~E@~ ~E&@~ ~E@Z@~ ~E @~ ~EA~ ~EZA~ ~ E A~ ~ EhIA~ ~ Eh�A~ ~ E0sA~ ~ EA~##-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 ,A~ E`@~ E@~ E8@~ E`@~ E�@~ E@s@~ E@~ E@~ Eؙ@~ Ep@~ EI@~ E*@#�, Amount~ �B>(O~ �E@~ �E@~ �E A~ �E`dA~ �El�A~ �ETIA~ �E�6@~ � Ed@~ � E@$@~ � EW@~ � Ed@~ � E@@�##�-State and Local Income Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B&cI~ �Ȩ@~ �E@~ �EQ@~ �Ep@~ �EVA~ �EL A~ �E� A~ � E�A~ � E�@~ � E @~ � EF@~ � E@�#�, Amount~ �B�~ �EW@~ �E^@~ �E�6@~ �EuA~ �E"A~ �E hE~ �ED~ � E�W~ � E$A~ � E>~ � E`�A~ � E&�,�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B�5@~ �Eά@~ �E@~ �EV@~ �E`/@~ �Ep�A~ �EA~ �Ex2A~ � EX�A~ � E`@~ � E�3@~ � Eu@~ � E@�#�, Amount~ �B�~ �Ex@~ �E@'@~ �E@~ �E`;@~ �EA~ �EA~ �E�?A~ � E� A~ � EA~ � E(� A~ � EX@~ � E X@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B~LK~ �EB@~ �E@@~ �Ey@~ �Ep@~ �EA~ �E�;A~ �E�+ A~ � EA~ � E@"@~ � E @~ � Ea@~ � E֫@�#�, Amount~ �B@b~ �E`@~ �E`@~ �EpY@~ �EnA~ �E�.A~ �Ene~ �E�`~ � Ez u~ � El5~ � Ed3A~ � EDLA~ � El�'A�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B.A~ �EЬ@~ �E@~ �E@~ �E@~ �EYA~ �E�A~ �E'A~ � E�A~ � E�@~ � E2@~ � E@~ � E@�#�, Amount~ �B�h~ �E�@~ �E`$@~ �E� A~ �E�A~ �EuV~ �Ez~ �E�8l~ � Ed=A~ � E�.~ � E&�5~ � E+ A~ � EA�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BD~ �E~ �E@~ �E�@~ �E@@~ �Eo A~ �EA~ �E(�A~ � E�;A~ � E�=@~ � Ep@~ � Eʼ@~ � Eh@�#�1 Amount~ �D� NA~ �H~ �H@~ �H� @~ �HTA~ �HM!~ �H*~ �HL�!A~ � Hx�#A~ � HA~ � ĤA~ � H0A~ � Ht(A�#�% 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. Unpublished data.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�' April 2003.�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�'�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�'�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�'�2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�)�)�'�2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�)�)�'�2�2�2�2�2�2�2�2� 2� 2� 2� 3� 3�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)��l����������������������������������������������������������������������������������������������2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�2�2�2�2�2�2�2�2� 2� 2� 2� 2� 2�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�(�(�(�(�(�(�(�(� (� (� (� (� (�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�#�#�#�#�#�#�#�#� #� #� #� #� #�)�)�l���������������� �� �� �� �� ��������������������������������������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�l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� ) ) ) ) ) ) ) )  )  )  )  )  )!)!)!)!)!)!)!)!)! )! )! )! )! )")")")")")")")")" )" )" )" )" )#)#)#)#)#)#)#)#)# )# )# )# )# )$)$)$)$)$)$)$)$)$ )$ )$ )$ )$ )%)%)%)%)%)%)%)%)% )% )% )% )% )&)&)&)&)&)&)&)&)& )& )& )& )& )')')')')')')')')' )' )' )' )' )()()()()()()()()( )( )( )( )( )))))))))))))))))) )) )) )) )) )*)*)*)*)*)*)*)*)* )* )* )* )* )+)+)+)+)+)+)+)+)+ )+ )+ )+ )+ ),),),),),),),),), ), ), ), ), )-)-)-)-)-)-)-)-)- )- )- )- )- ).).).).).).).).). ). ). ). ). )/)/)/)/)/)/)/)/)/ )/ )/ )/ )/ )0)0)0)0)0)0)0)0)0 )0 )0 )0 )0 )1)1)1)1)1)1)1)1)1 )1 )1 )1 )1 )2)2)2)2)2)2)2)2)2 )2 )2 )2 )2 )3)3)3)3)3)3)3)3)3 )3 )3 )3 )3 )4)4)4)4)4)4)4)4)4 )4 )4 )4 )4 )5)5)5)5)5)5)5)5)5 )5 )5 )5 )5 )6)6)6)6)6)6)6)6)6 )6 )6 )6 )6 )7)7)7)7)7)7)7)7)7 )7 )7 )7 )7 )8)8)8)8)8)8)8)8)8 )8 )8 )8 )8 )9)9)9)9)9)9)9)9)9 )9 )9 )9 )9 ):):):):):):):):): ): ): ): ): ););););););););); ); ); ); ); )<)<)<)<)<)<)<)<)< )< )< )< )< )=)=)=)=)=)=)=)=)= )= )= )= )= )>)>)>)>)>)>)>)>)> )> )> )> )> )?)?)?)?)?)?)?)?)? )? )? )? )? )@��A��B��C��D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��@)@)@)@)@)@)@)@)@ )@ )@ )@ )@ )A)A)A)A)A)A)A)A)A )A )A )A )A )B)B)B)B)B)B)B)B)B )B )B )B )B )C)C)C)C)C)C)C)C)C )C )C )C )C )D)D)D)D)D)D)D)D)D )D )D )D )D )E)E)E)E)E)E)E)E)E )E )E )E )E )F)F)F)F)F)F)F)F)F )F )F )F )F )G)G)G)G)G)G)G)G)G )G )G )G )G )H)H)H)H)H)H)H)H)H )H )H )H )H )I)I)I)I)I)I)I)I)I )I )I )I )I )J)J)J)J)J)J)J)J)J )J )J )J )J )K)K)K)K)K)K)K)K)K )K )K )K )K )L)L)L)L)L)L)L)L)L )L )L )L )L )M)M)M)M)M)M)M)M)M )M )M )M )M )N)N)N)N)N)N)N)N)N )N )N )N )N )O)O)O)O)O)O)O)O)O )O )O )O )O )P)P)P)P)P)P)P)P)P )P )P )P )P )Q)Q)Q)Q)Q)Q)Q)Q)Q )Q )Q )Q )Q )R)R)R)R)R)R)R)R)R )R )R )R )R )S)S)S)S)S)S)S)S)S )S )S )S )S )T)T)T)T)T)T)T)T)T )T )T )T )T )U)U)U)U)U)U)U)U)U )U )U )U )U )V)V)V)V)V)V)V)V)V )V )V )V )V )W)W)W)W)W)W)W)W)W )W )W )W )W )= hKL,�> ��" ������������������������������