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" " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##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  �C �C  �C / <�C #�C  �C  �C �C !8C &8�C &8C !�C "8�C 8�C 8��C �C "8��C  ,��C 8��C  �C <C  �C )#<��C %#<��C +#<��C  �C  �C + #<��C   �C ( �C  ,��C )#<�C %#<�C +#<�C #<�C  (��C  (�C &8�C &8C 8�C 8��C *#<��C ,#<��C &#<��C *#<�C ,#<�C &#<�C / �������������������U} �(} �} I} } I} I} $  �  ,l@ ,h@ ,N@  ,c�  ,��$ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@d\Table 2.2 --2001 Individual Income Tax Returns with Itemized Deductions: Sources of Income, JBAdjustments, Deductions, Credits, and Tax Items, by Marital Status_W(All figures are estimates based on samples--money amounts are in thousands of dollars)   AllJoint returns ofSeparate returns of     !Item"returns#"married persons#"married persons#    % Number of%Amount% Number of%Amount% Number of%Amount  &'returns''returns''returns'  (~ )~ )~ )~ )~ )~ )�  **"Adjusted gross income less deficit~ +ޟ ,�A~ +�,`A~ -�0A~ +�   *Salaries and wages~ +VwF  ,`#A~ +�6" ,`A~ -PZ,A~ +,      *Taxable interest~ +FW6~ ,�~ +*�~ ,^�~ -�"A~ +V     *Tax-exempt interest~ +:~ ,? ~ +~w~ ,b @~ --@~ +`4A     * Dividends~ +VM�~ ,�1E~ +H~ ,t~ -A~ +��     *State income tax refunds~ +Ƥ�~ ,b�~ +~US~ ,zr�~ -l�A~ +\A    *Alimony received~ + A~ ,6$-~ +@X@~ ,`xA-*5,229+*227,317  Business or profession:+,+,-+  . Net income~ +~ ,�)*~ +"{0~ ,&�!~ -Q@~ +�=�  .Net loss~ +��~ ,*i7~ +<�=A~ ,E~ -`@~ +A   Sales of capital assets:+,+,-+  .Net gain in AGI~ +�`A~ ,aE~ +β`~ ,T�4~ -@~ +r�:  .Net loss in AGI~ + �~ ,~ +:�$~ ,ʘ�~ -@~ +@n@  3*+Sales of property other than capital assets~ +�?~ ,~ +1~ ,�~ -8@~ +`R  !*Taxable IRA distributions~ +dAOA~ ,Η/~ +L�~ , ~ -@@~ +#A  &*Taxable pensions and annuities~ +&DA~ ,& �)~ +rv~ ,� ~ -xxA~ +D�  Rent and royalty:+,+,-+  . Net income~ +T�~ ,ҩ� ~ +>~ ,��~ -@~ +�2;  .Net loss~ +��~ ,'�~ +*+�~ ,x~ - @~ +zA  $*Farm rental income less loss~ +�3A~ ,e_~ +0�A~ ,�<~ -@~ +@N@  :/2Partnership and S Corporation net income less loss~ +�' ~ ,jHl7~ +{�~ ,7�.~ -`@~ +SA  -*%Estate and trust net income less loss~ +ؔA~ ,Y/~ +@�A~ ,PA~ -@~ +A  !*Farm net income less loss~ +�-~ ,z~ +�#A~ ,~ -ƶ@~ +�(  !*Unemployment compensation~ +��~ ,�~ +o�~ ,~ -@~ +p-A   ,l@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,�@2 ,�@3 ,�@4 ,�@5 ,�@6 ,�@7 ,�@8 ,�@9 ,�@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@( * Taxable social security benefits~ +nTA~ ,j� ~ +�$JA~ ,6R ~ -b@~ +V�#    !*Other income less loss~ !+f~ !,>@~ !+&$�~ !,L~ !-@~ !+\�A!!! ! #"*Total statutory adjustments~ "+I�~ ",� l ~ "+�~ ",��~ "-�A~ "+>�0""" " #. IRA payments~ #+�&v~ #,�~ #+ W~ #,xJA~ #-@~ #+}@### # '$.Student loan interest deduction~ $+�/T~ $,1~ $+\+A~ $,p�A $0-- $+--$$$ $  %.Payments to a Keogh plan~ %+�0A~ %,~ %+d4~ %,[~ %-@~ %+w�@%%% % )&.!Deduction for self-employment tax~ &+R�~ &,�~ &+R~ &,:]`~ &-@~ &+9 A&&& & "'.Moving expenses adjustment~ '+A~ ',JHV~ '+P A~ ',.A~ '-%@~ '+@''' ' )(.!Medical savings account deduction~ (+@@~ (,@~ (+@~ (,@ (--- (+--((( ( !)*Total itemized deductions~ )+ޟ ),Bj\A~ )+�),vA~ )-�0A~ )+�))) ) &*.Itemized deductions limitation~ *+&nY~ *,�c~ *+�6RA~ *,G:~ *-dA~ *+R4*** * -+.%Medical and dental expenses deduction~ ++ !�~ +,�9 ~ ++*�~ +,a~ +- �A~ ++�+!+++ + ,.Taxes paid deduction~ ,++q ~ ,,JmI~ ,+Jk�~ ,,b7~ ,-.A~ ,+"H,,, , -.Interest paid deduction~ -+�!�~ -,>?lS~ -+~ -,Z:|>~ --X8'A~ -+V|--- - ..Contributions deduction~ .+zc ~ .,�2!~ .+N0~ .,Z5�~ .-�(A~ .+c�... . (/. Casualty or theft loss deduction~ /+@~ /,,�:A~ /+@~ /,ƥG~ /-Ѻ@~ /+@/// / &0.Total miscellaneous deductions~ 0+TfA~ 0,j~ 0+�~ 0,"� ~ 0-�!A~ 0+j000 0 1*Taxable income~ 1+I 1,YA~ 1+jl1,�>A~ 1-.A~ 1+/ 111 1 2*Alternative minimum tax~ 2+�0A~ 2,i�~ 2+$s%A~ 2,�!~ 2-@~ 2+XMA222 2 3*Total tax credits~ 3+œ�~ 3,�~ 3+bE�~ 3,�~ 3-�(A~ 3+A333 3 4.Child care credit~ 4+v~ 4,B_~ 4+�~ 4,lN~ 4-@\@~ 4+@444 4 *5."Credit for the elderly or disabled~ 5++@~ 5,F@5+*7,8525,*1,166 5--- 5+--555 5 6.Child tax credit~ 6+B ~ 6,6p�~ 6+�4�~ 6,�,�~ 6-A~ 6+�A666 6 7.Education credit~ 7+vȽ~ 7,AA~ 7+H{CA~ 7,^Bw 7--- 7+--777 7 8.Rate reduction credit~ 8+*~ 8,vI~ 8+�~ 8,-~ 8-@|@~ 8+v@888 8 9.Foreign tax credit~ 9+ƞ�~ 9,f$�~ 9+St~ 9,N8�~ 9-\@~ 9+�A999 9 2:1*Earned income credit used to offset income:+:,:+:,:-:+::: : ;2tax before credits~ ;+A~ ;,@~ ;+ @~ ;,L@ ;--- ;+--;;; ; <.Minimum tax credit~ <+N A~ <,NBS~ <+A~ <, :C~ <-@~ <+�@<<< < =.General business credit~ =+ A~ =,�!&~ =+A~ =,l=A~ =-@~ =+�-@=== = *>."Empowerment zone employment credit~ >+q@~ >,@~ >+ @~ >,@ >-*51 >+*556>>> >  ?*Income tax after credits~ ?+V ?,yA~ ?+L=~ ?,*~ ?-<~ ?+T??? ? @ ,l@A ,�@B ,�@C ,�@D ,�@E ,�@F ,�@G ,��8H ,��9I ,�@J ,Y@ K ,c@L ,p@M ,~@N ,u@O ,a@P,^@Q,�@R,r@S,p@T,s@U,i@V,x@W,p@X,_@Y,j@Z,k@[,`@\,o@],o@^,�@_,�@@*Total income tax~ @+" @,yA~ @+M=~ @,V~ @-o.A~ @+¸T@@@ @ A*Total tax liability~ A+�� A,rlJA~ P+us,~ P?@~ P>�~ P>�P@PjAQ*Salaries and wages~ Q>J-�~ Q+�g$~ Q?@B@~ Q>H�8A~ Q>j%~ Q@ ~oR*Taxable interest~ R>ֆy~ R+�~ R?@~ R>@~ R>&~~ R@{�S*Tax-exempt interest~ S>`@~ S+NT'~ S?D@~ S>@@~ S>�.A~ S@V�T* Dividends~ T>.~ T+v6�~ T?k@~ T>@Q@~ T>b�+~ T@�� U*State income tax refunds~ U> a~ U+� E~ U?@~ U>K@~ U>ژ~ U@~�V*Alimony received~ V> n@~ V+m V?-- V>--~ V>��@~ V@4 EAWBusiness or profession:W>W+W?W>W>W@X. Net income~ X>LrA~ X+�&�~ X?S@~ X> �A~ X>W<~ X@Y.Net loss~ Y>iA~ Y+�; Y?*44 Y>*329~ Y>`7A~ Y@DA ZSales of capital assets:Z>Z+Z?Z>Z>Z@[.Net gain in AGI~ [>A~ [+��~ [?@~ [>8@~ [>�~ [@>ά \.Net loss in AGI~ \>�A~ \+D%~ \?@~ \>@S@~ \>fh~ \@�3]*+Sales of property other than capital assets~ ]>�@~ ]+t~ ]?@~ ]>0@~ ]>8�A~ ]@A!^*Taxable IRA distributions~ ^>@�A~ ^+�9h^?*1,427^>*10,908~ ^>fH~ ^@�&_*Taxable pensions and annuities~ _>A~ _+vy~ _?@~ _>4�A~ _>[�~ _@6h� `,l@a,Y@b,j@c,h@d,�@e,�@f,�@g,~@h,@i,@j,@k,{@l,r@m,�@n,~@o,�@p,{@q,�@r,y@s,~@t,�@u,t@v,w@w,w@x,@y,~@z,n@{,{@|,q@},y@~,�@,p@`Rent and royalty:`>`+`?`>`>`@a. Net income~ a>@~ a+�@~ a>L*&A~ a@nmb.Net loss~ b>�;A~ b+&T~ b?O@~ b>@~ b>FJ)~ b@$c*Farm rental income less loss~ c>p@~ c+� @ c?*961c>*8,256~ c>$@~ c@A:d/2Partnership and S Corporation net income less loss~ d>A~ d+0~ d?2@~ d>�A~ d>t�*A~ d@F2^-e*%Estate and trust net income less loss~ e>{@~ e+4lA~ e?l@~ e>�@~ e>@gA~ e@^�!f*Farm net income less loss~ f>@~ f+� f?*3f>*-7,868~ f>@~ f@n7�!g*Unemployment compensation~ g>A~ g+�"& g?*975g>*1,205~ g>E$A~ g@��(h* Taxable social security benefits~ h> g@~ h+�6~ h?@~ h>@~ h>Fi~ h@BTi*Other income less loss~ i>HfA~ i+@�!Ai?*3,292i>*64,322~ i>n$'~ i@j#j*Total statutory adjustments~ j>�:&~ j+W?A~ j?@~ j>@~ j>n~ j@�k. IRA payments~ k> @~ k+�A k?*935k>*1,870~ k>A~ k@"A'l.Student loan interest deduction~ l>�,@~ l+@@ l?*931 l>*323~ l>A~ l@� A m.Payments to a Keogh plan~ m>@P@~ m+DA m?*777m>*9,782~ m>H�A~ m@we)n.!Deduction for self-employment tax~ n>�A~ n+A~ n?@~ n>@~ n>6A~ n@k"o.Moving expenses adjustment~ o>`M@~ o+P7@ o?*8 o>*34~ o>A~ o@DaA)p.!Medical savings account deductionp>*1,524p+*1,422 p?-- p>--~ p>@~ p@@!q*Total itemized deductions~ q>lJA~ q+� ~ q?@~ q>)A~ q>�~ q@�*&r.Itemized deductions limitation~ r>@~ r+� ~ r?$@~ r>@~ r>�"A~ r@ް�-s.%Medical and dental expenses deduction~ s>�+"A~ s+8�?A~ s?@~ s> v@~ s>>'�~ s@6�3t.Taxes paid deduction~ t>~ t+.dm~ t?@~ t>A~ t>z߳~ t@G u.Interest paid deduction~ u>F~ u+BE�~ u?@~ u>|�A~ u>u�~ u@� v.Contributions deduction~ v>j�~ v+t|~ v?l@~ v>iA~ v>KL~ v@F�(w. Casualty or theft loss deduction~ w>X@~ w+0p@ w?-- w>--~ w>;@~ w@�A&x.Total miscellaneous deductions~ x> ^3A~ x+>>�~ x?H@~ x>@~ x>pKA~ x@@&y*Taxable income~ y>6~ y+�=�~ y?@~ y>]~ y>rA�~ y@.${z*Alternative minimum tax~ z>�.@~ z+sA z?*166 z>*576~ z>�0A~ z@L3A{*Total tax credits~ {>�~ {+(@A~ {?@~ {>�@~ {>J~ {@d|.Child care credit~ |>v�!~ |+LA|?*4,652|>*2,323~ |> @~ |@i@*}."Credit for the elderly or disabled }>-- }+-- }?-- }>--~ }>@~ }@T@~.Child tax credit~ ~>|�:A~ ~+2A~ ~? @~ ~>3@~ ~>x6A~ ~@@.Education credit~ >8? A~ +`�A?*3,608 >*755~ >8�A~ @P; A ,�@� ,u@� ,r@� ,r@� ,v@� ,t@� ,|@� ,�@� ,x@� ,p@� ,s@� ,r@� ,s@� ,v�� ,��� ,��� ,��� ,��� ,��� ,F�� ,P@.Rate reduction credit~ >>8~ +` A~ ?U@~ >Ԣ@~ >T�,A~ @�A�.Foreign tax credit~ �>p@~ �+@~ �?%@~ �>`@~ �>'A~ �@+2�1*Earned income credit used to offset income�>�+�?�>�>�@�2tax before credits~ �> A~ �+�-@ �?*975 �>*232~ �>@~ �@@�.Minimum tax credit~ �>6@~ �+@ �?*13 �>*92~ �>*@~ �@ A�.General business credit~ �>>@~ �+޶@ �?*44�>*1,750~ �>@~ �@@*�."Empowerment zone employment credit �>*12 �+*72 �?-- �>--~ �>@~ �@l@ �*Income tax after credits~ �>�~ �+S�~ �?@~ �>�A~ �>HdA~ �@*�*Total income tax~ �>�~ �+Zt�~ �?@~ �>�A~ �>:)�~ �@��*Total tax liability~ �>��~ �+N#~ �?@~ �>�A~ �>*�~ �@I��*Total tax payments~ �> l�~ �+b�~ �?@@~ �>�/A~ �>2~ �@�(5!�.Income tax withheld~ �>ʫ�~ �+�~ �?@~ �>A~ �>Y~ �@  �.Estimated tax payments~ �>`�A~ �+:~ �?`@~ �>@@~ �> ~ �@*C��*Overpayment refunded~ �>�~ �+>"V~ �?@{@~ �>@~ �>�.~ �@B��� � � � !�3Tax due at time of filing~ �A8)A~ �4u~ �B^@~ �A@~ �AZ�~ �CH���� � � � n�Df* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � ?�D7NOTE: Detail may not add to totals because of rounding.��������� � � � i�DaSource: IRS, Statistics of Income, Individual Complete Report 2001, Publication 1304, March 2004.��� � � � ���� � � � ������� �  � = ����#> ����?�?�?�?ml_�d�wVVl�`A�a���*0a��a���*0�*0��)a�`�d��(0�E��(0`�d���(x�0�qq     ��" ������������������������������