�\pjnwill00 8IXaU (QD`%}�x�b�b�"�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�Arial1 x�Arial1 ��Arial1 x�Arial1 x�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � X�l������:��:��:�: � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89 Massachusetts  Breakeven~ ;�?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <�A~  <�.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =�A~  =�.A  !Over>/+""""""" " " " " " , Returns Count~ B�~ EI@~ E8�A~ E�A~ EA~ E$~ EA~ E�4A~ ER A~ E@~ E@~ E3@~ E;@ # ,Joint Returns Count~ B>F~ E@~ E@@~ E�"@~ E@~ E8A~ EzA~ E A~ EYA~ E@~ Ek@~ E@~ E=@ # ,Single Returns Count~ Bla8A~ E@~ E �A~ E\A~ EA~ EA~ EA~ E�8@~ E>@~ E@~ Eo@~ El@~ E@ # ,Head of Household Count~ BHHA~ EH@~ EC@~ ET@~ E@~ EL@~ E@~ E@~ EW@~ E|@~ E@~ E g@~ E`@ # ,Number of Farm Returns~ B@~ Ep@~ Ew@~ E{@~ Ey@~ Eȇ@~ E@~ EP|@~ EPy@~ E`h@~ E q@~ E@P@~ EI@ ##,Paid Preparer Returns Count~ B^g~ E@~ E � A~ E� A~ E A~ EA~ EPA~ E�A~  E@~  E@@~  E^@~  E@~  E@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ B�~ E@~ ESA~ E �A~ Ep<A~ E A~ EYA~ E�<A~  Ep�A~  EpT@~  E@~  E@~  E@#, Amount~ B��~ EA~ EJx~ E~ E&~ Ej~ Ee~ E�~  E�~  E@~  EBM�~  E~�!~  EN�# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B>x~ E@~ EiA~ Ex A~ E�A~ E4GA~ ERA~ E@ A~  Ep�A~  E0@~  Ep@~  E@~  E @#, Amount~ B־V~ E�+@~ EA~ EA~ EEA~ Et�"A~ Ek*~ E�A~  E A~  Ex�A~  Eș"A~  EH�A~  E� E#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B`1A~ E@~ E@~ Eܽ@~ E@~ EQ@~ El@~ E@`@~  E@@~  EK@~  E@@~  Er@~  EF@#, Amount~ BR=A~ E`X@~ EY@~ E@~ Eo@~ EP@~ E0M@~ E@~  E�A~  Ep�@~  EPOA~  E A~  E� A#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B9~ E@~ E`'@~ Ep@~ E0A@~ E(�A~ EA~ Ep@~  E@,�@~  E@~  E@~  El@~  E&@#, Amount~ Bn~ E@}@~ E`!@~ Ep*A~ E`z@~ EA~ ED�A~ EA~  EA~  E� A~  Eܬ#A~  EmA~  Ell.A# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B$^%A~ E@~ EU@~ E�3@~ EJ@~ Ep@~ E@�A~ EA~  E @~  E Z@~  ET@~  E@~  E@#, Amount~ BV�(~ E@~ E@~ E$@~ E@~ Er@~ E@~ E@~  E`@~  E@@~  E@~  E @~  E(�A#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B�&A~ E'@~ E@o@~ E@~ E�4@~ Eк@~ E@~ E`@~  E@~  E@~  E_@~  E@~  EL@# �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Amount~ B�.�~ E\~ Eh�A~ E\A~ E�,A~ E>�2~ E�>~ En)A~ EfE~ E~+,~ EV~ ETA~ E, A #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "BT&A~ "E@~ "E�2@~ "E� @~ "E@~ "EH@~ "E�)@~ "E@~ " EP@~ " E�@~ " E@~ " E@~ " E@"##, Amount~ #Bb~ #E]@~ #E@~ #E/@~ #E@@~ #E0@~ #E�2 A~ #EA~ # E\�!A~ # EV� ~ # Ep~ # E T~ # E)##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B0� A~ %E@~ %E@~ %EX@~ %E@~ %E&@~ %E1@~ %E@~ % E@9@~ % E@~ % E@~ % E@~ % E }@%#&, Amount~ &B�$�~ &E^@~ &E�@~ &EwA~ &Eh�A~ &E0!A~ &E�A~ &ED/A~ & E,�A~ & EA~ & EsA~ & E @~ & E@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B�A~ (E@~ (E`@~ (E@~ (E@~ (Et@~ (E@~ (E `@~ ( E�@~ ( E@~ ( E@~ ( Ef@~ ( E@(#), Amount~ )Bz�~ )EW@~ )E�-A~ )E'A~ )E�0~ )E^V~ )E&7\~ )EM-A~ ) E@<+A~ ) E�-A~ ) ELA~ ) E@~ ) E@@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B6@~ +EPp@~ +Ew@~ +E{@~ +E0y@~ +EP@~ +E@~ +E{@~ + Ex@~ + Eh@~ + EPp@~ + EN@~ + EG@+#,, Amount~ ,B@~ ,EH~ ,E~ ,E`}~ ,Eu~ ,Ep~ ,E~ ,E`o@~ , EX~ , E~ , Eء~ , E0~ , EF@,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .BU A~ .Ey@~ .Eb@~ .E�@~ .E`@~ .Ed@~ .E@~ .E2@~ . E@~ . E@~ . Eά@~ . Eq@~ . EX@.#/, Amount~ /B�C~ /E@~ /Eg@~ /EA~ /EA~ /E0A~ /E8� A~ /E*@~ / E0@~ / E@~ / E@~ / E@~ / E@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1B EA~ 1ER@~ 1E0@~ 1E@~ 1E!@~ 1E_@~ 1E h@~ 1E@@~ 1 E@~ 1 E5@~ 1 E@~ 1 E@~ 1 E@1#2, Amount~ 2B�&�~ 2E@~ 2E@~ 2E@~ 2EK@~ 2E(�A~ 2E�#+~ 2E4<A~ 2 EA~ 2 E0@~ 2 EpA~ 2 E@~ 2 E�>@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B�@~ 4Et@~ 4Ez@~ 4E@~ 4E@~ 4E@~ 4ED@~ 4E8@~ 4 Eq@~ 4 E|@~ 4 Eң@~ 4 EP|@~ 4 E`j@4#5, Amount~ 5B@� A~ 5E@~ 5El@~ 5E@~ 5E@~ 5E@~ 5E @~ 5Eo@~ 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`A~ 7Ez@~ 7E@~ 7Em@~ 7E@f@~ 7E@I@~ 7E@}@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8Bpv@~ 8E z@~ 8E@~ 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 @~ :EԒ@~ :E@~ :E#@~ :EO@~ :E@~ :E@~ :E@~ : Ei@~ : E@~ : EB@~ : E@~ : E@:#;, Amount~ ;B�A~ ;Et@~ ;E@~ ;E�-@~ ;E@~ ;E`Q@~ ;E`m@~ ;E@@~ ; EQ@~ ; E@]@~ ; E@[@~ ; Ea@~ ; E@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@~ =ER@~ =E x@~ =E@~ =E@~ =E@~ =EV@~ =E@~ = E@~ = E@~ = El@~ = E@~ = E @=#>, Amount~ >BtA~ >Ey@~ >E0@~ >E@~ >E @~ >E@@~ >E`P@~ >E?@~ > E`[@~ > E@~ > EPjA~ > Ee@~ > 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�$%~ @E@~ @E`~@~ @E{@~ @EP@~ @EЋA~ @E@~ @E`@~ @ E@~ @ E@~ @ E@~ @ E@~ @ E@@#A, Amount~ AB�,v~ AE @~ AE@@~ AEP@~ AE@@~ AEA~ AEȼA~ AE0�A~ A E]A~ A EXRA~ A ETiA~ A EPV@~ A E� @A#B? AGI Amount~ BC<,~ BF�7~ BF��~ BF�4�~ BFh~ BFn~ BF[�~ BFҩu~ B Fl*~ B F>g�~ B FKP~ B F*~ B F��B@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBK~ DE@~ DE@@~ DEz@~ DE@~ DEH� A~ DEL�A~ DEU A~ D EA~ D E I@~ D E @~ D EG@~ D E@D#DDDDE, Amount~ EB>e~ EEA~ EEQA~ EE.~ EE6�6~ EE�~ EEښ ~ EE2D�~ E E6f~ E Er�~ E ED�~ E EC0A~ E E��E#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GByP�~ N E�~ N EJ�;~ N E>ț~ N E�N#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB A~ PEC@~ PE@X@~ PE`@~ PE0@~ PE@~ PEx�A~ PE�)@~ P EC@ P G** P G**~ P G~ P GP#Q, Amount~ QB�A~ QE(@~ QE&@~ QE@~ QE@~ QE@~ QEA~ QE@~ Q E@ Q G** Q G**~ Q G~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER GR GR GR GR#S. Number of Returns~ SBA~ SE~ SE;@~ SE@~ SE@~ SE@@~ SE@@~ SE6@~ S E�@~ S E*@~ S E^@~ S E@~ S Eq@S#T, Amount~ TB@~ TE~ TE@~ TEd@~ TE;@~ TE@~ TE@~ TE@~ T E@~ T E@~ T EШ@~ T E`v@~ T Ed@T$U/Education Credits:UBUEUEUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VBA VG** VG**~ VE@~ VEr@~ VEP@~ VE@~ VE@~ V E @~ V E~ V E~ V E~ V EV#W, Amount~ WB@�@ WG** WG**~ WE=@~ WE@~ WE�*@~ WE@~ WE @~ W E@~ W E~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXGXGXEXEXEXEXEX EX EX EX EX EX#Y. Number of Returns~ YB@~ YE@~ YE@~ YE[@~ YEԶ@~ YE<@~ YE@@~ YE0@~ Y EM@~ Y E@~ Y E@@~ Y E[@~ Y E@Y#Z, Amount~ ZB`@ ZG*~ ZE `@~ ZE`q@~ ZEw@~ ZE̐@~ ZE@~ ZE@~ Z E@~ Z E@~ Z E@~ Z E@~ Z E@Z# [-General Business Credit:[B[G[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \B@~ \E~ \EG@~ \Ed@~ \E p@~ \EX@~ \Ex@~ \E @~ \ E @~ \ E@~ \ E@~ \ E@@~ \ E@\#], Amount~ ]B@e@~ ]E~ ]E,@~ ]ER@~ ]Ek@~ ]E`@~ ]E@~ ]E\@~ ] E:@~ ] E@~ ] E@~ ] E:@~ ] EQ@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _B&B~ _Ea@~ _E@~ _EoA~ _EX�A~ _EX" A~ _EA~ _E`A~ _ E@~ _ E@~ _ E@~ _ E:@~ _ E$@_#`�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;~ `E,@~ `E@~ `E@@~ `EH@~ `E|A~ `E8 A~ `E�A~ ` E`%@~ ` E@~ ` E E@~ ` Er@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bBA~ bE¤@~ bE�$@~ bE`|@~ bE` @~ bE`@~ bE@~ bE^@~ b E@@~ b E@~ b E4@~ b Ex@~ b Ex@b#c, Amount~ cBT�0A~ cEN@~ cE@~ cEPi@~ cE@~ cEh�A~ cEvA~ cE�@~ c E�A~ c E@~ c EHBA~ c E`@~ c E[@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB�~ eEL@~ eEH�A~ eE �A~ eE A~ eE!A~ eEyA~ eE*A~ e EH A~ e E@~ e E@~ e E)@~ e E/@e#f, Amount~ fBF~ fE@~ fE@~ fEtiA~ fEk&A~ fEN�~ fE�~ fE�4�~ f E~ f Ev�~ f E`?~ f E ~ f Ef#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hB*A�~ hE@~ hE`: A~ hEA~ hEX�A~ hE@�!A~ hEx�A~ hE�-A~ h E0L A~ h E@~ h E@~ h E+@~ h E/@h#i, Amount~ iB�~ iEA@~ iE0@~ iEԳA~ iE(A~ iE��~ iE�~ iE�HA~ i E~ i E�.�~ i E2[I~ i E]�~ i E��i#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kB�~ kEo@~ kEA~ kEA~ kEA~ kEx!A~ kEPA~ kE 'A~ k EH( A~ k E@~ k EC@~ k E@~ k EM@k#l, Amount~ lB �~ lEL@~ lE~A~ lEA~ lE6E>~ lEH�~ lE��~ lEZG�~ l E[�~ l Ey~ l E6~ l EfYU~ l EE�l#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nBh�A~ nE@~ nE@!@~ nE@~ nEr@~ nE�@~ nEl@~ nE@~ n Eo@~ n E@~ n E 4@~ n Eп@~ n E_@n#o, Amount~ oBf�~ oE@ @~ oE@~ oEg@~ oE@~ oEl5A~ oE�1A~ oE0�A~ o EC#A~ o EP3A~ o E6A~ o EԔ-A~ o E��o#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qBfA~ qE @~ qE@~ qER@~ qEp@~ qE]@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB`A~ rE@~ rE@~ rE9 A~ rE�5@~ rE@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tB�( A~ tE@~ tE�@~ tEP@~ tE @~ tE@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uB `A~ uE`@~ uE@@~ uE]A~ uE`@~ uE x@~ 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~ wBZ~ wE@~ wEP)A~ wEA~ wE�;A~ wEj$~ wEP�A~ wE�"A~ w E`7 A~ w E@~ w E@~ w E@~ w E'@w#x, Amount~ xBbY~ xE>@~ xEh�A~ xE`)A~ xE&AK~ xE�~ xEj~ xE~ x EQA~ x EXCA~ x E~H~ x E�~ x Enx#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB 8�~ zE$@~ zE�A~ zEA~ zE(A~ zE,�A~ zEeA~ zE�$A~ z E@%A~ z EW@~ z E@~ z E@~ z El@z#{, Amount~ {Bv~ {E~ {EC~ {Eģ~ {EX~ {EF�~ {E�*~ {E�~ { Eؔ"~ { Ev~ { E]~ { E ~ { E@[�{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B&~ }E@~ }E� @~ }E�@~ }E�@~ }E`@~ }E?@~ }E@~ } E`v@~ } E@@~ } E�!@~ } E׹@~ } E@}#~, Amount~ ~B�~ ~E$@~ ~EK@~ ~E`@~ ~E�@~ ~EA~ ~E[ A~ ~E�A~ ~ EA~ ~ E�'A~ ~ E!A~ ~ Ex�A~ ~ Er+A~##-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@~ E@~ E\@~ E@~ E@@~ E1@~ E\@~ E@~ Et@~ E@X@~ E$@#�, Amount~ �BK~ �EG@~ �E@~ �EHwA~ �EIA~ �E�$ A~ �EuA~ �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~ �BvI~ �EҰ@~ �E@~ �E@~ �E@k@~ �E�: A~ �EDpA~ �EX: A~ � E �A~ � Ep<@~ � Es@~ � E4@~ � E@�#�, Amount~ �BF~ �E`@~ �E[@~ �E@~ �E}@~ �EA~ �EVx7~ �E=~ � E*O~ � E<�$A~ � EN~ � E@= A~ � EJ�#�-Real Estate Tax:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �B�+D~ �EJ@~ �EC@~ �E@~ �E4@~ �EiA~ �E�A~ �EX5 A~ � EP�A~ � E� @~ � E@~ � E`@~ � E@�#�, Amount~ �B KA~ �E7@~ �E@@~ �E�@~ �E0�A~ �E�A~ �E6�'~ �E�"A~ � E(~ � E�A~ � EA~ � E�@~ � E@�#�-Taxes Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BK~ �E;@~ �E@#@~ �E@@~ �EБ@~ �E A~ �E �A~ �EZ A~ � EH�A~ � EI@~ � E@~ � EO@~ � E@�#�, Amount~ �B�~ �E@1@~ �E @~ �Ex A~ �Eh� A~ �E*A~ �EV c~ �Ee~ � EV|~ � E�/A~ � EV9m~ � E[$A~ � ER�# �-Interest Paid Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BN�=~ �Eݱ@~ �EK@~ �E@:@~ �E@~ �EmA~ �E`� A~ �E(lA~ � E�A~ � Ee@~ � EI@~ � E#@~ � E%@�#�, Amount~ �B}Y~ �E@@~ �E-@~ �E`A~ �EA~ �E'1A~ �Eeq~ �Ef~ � Ep~ � E1~ � E1A~ � E%A~ � E�A�# �-Contributions Deduction:�B�E�E�E�E�E�E�E� E� E� E� E� E�#�. Number of Returns~ �BE~ �E~ �E@~ �E @~ �E`@~ �EHA~ �ETZA~ �E0� A~ � E8�A~ � E@~ � E@~ � E@~ � E@�#�1 Amount~ �Dr~ �H~ �H@~ �H <@~ �Hy@~ �Hx�A~ �H,�A~ �H A~ � H%A~ � H8� A~ � H(xA~ � H A~ � HD*0A�#�% 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,�> ��" ������������������������������