\pjnwill00 8IXa 9(|D@aq}RģnB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 nArial1 xArial1 xArial1 Arial1 xArial1 xArial&?'?(?)?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  XAC  C  C  C  C (XAC  C (XAC !<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  C #C  C "<C "<C "<C "<C "<C "<C xAC  ,C  ,C  ,C  ,C  ,C #<C  ,U} #}   Xl6666      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)          >D33333%3Size of Adjusted Gross Income3 3 3 3 3 45?MichiganB Breakeven~ 7?~ 8@~ 8@~ 8L@~ 8j@~ 8O@~  8j@~  8OA~  8jA~  8A~  8.A5@BTotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and5ACReturns  Loss~ 9@~ 9@~ 9L@~ 9j@~ 9O@~ 9j@~  9OA~  9jA~  9A~  9.A  Over:.*!!!!!!! ! ! ! ! ! + Returns Count~ E~ H@~ H7~ H.~ H$~ Hp)A~ Hd$A~ HOA~ HA~ H @~ H @~ H@~ H,@ " +Joint Returns Count~ Eq~ HL@~ Hd@~ HP#A~ H4A~ H{A~ H4A~ HA~ H A~ H@~ H@~ H@~ H@ " +Single Returns Count~ E?A~ H@@~ H=-~ H@A~ H A~ HFA~ HXwA~ H@~ HL@~ H@~ H@~ H@~ H0y@ " +Head of Household Count~ E"~ H$@~ H/@~ HMA~ H`>@~ H@~ H`M@~ H@~ HX@~ H(@~ Hh@~ Ha@~ HO@ " +Number of Farm Returns~ E@~ H@~ H_@~ H@~ H@~ H!@~ H@~ H5@~ HФ@~ H@~ H@~ He@~ HU@ "#+Paid Preparer Returns Count~ Eo~ H@~ HSA~ HA~ HA~ HA~ H A~ H A~  HA~  H@~  H-@~  H @~  H@",Salaries and Wages:EHHHHHHH H H H H H"- Number of Returns~ Ef~ H@~ Hn-~ HJ"A~ H+ ~ H-~ HP#A~ HdA~  HX$ A~  HH@~  H~@~  H@~  H@"+ Amount~ E&&~ HXA~ Hp~ HV~ HtfA~ H<~ H5~ H>~  H"~  HԷ_A~  H~~  Hv~  HY" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ E~ H@~ HA~ H#A~ HA~ H3A~ HA~ HxA~  H A~  H@~  H@~  HG@~  H@"+ Amount~ EK~~ H@PA~ HH A~ H!A~ HA~ Hd()A~ HM+A~ H %~  H_#A~  HA~  H^$~  HXA~  HU(",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ EA~ H@~ HO@~ H]@~ H@~ H@@~ H@u@~ H@~  H8@~  HF@~  H@~  H@~  HҢ@"+ Amount~ E S~ H|@~ HM@~ H@@~ HU@~ H@~ H8YA~ H@1@~  HPA~  Ht@~  HA~  HP@~  HA",Dividends Received:EHHHHHHH H H H H H"- Number of Returns~ EZH~ H@~ H @~ H`@~ H&@~ H;A~ HH A~ H-A~  H`>A~  Hv@~  H [@~  H@~  H@"+ Amount~ EHKA~ H}@~ H`@~ HA~ HA~ Hd,A~ HA~ HA~  H(A~  Hp A~  HA~  H3 A~  H "A" ,State and Local Refunds:EHHHHHHH H H H H H"- Number of Returns~ El~/A~ Hԩ@~ H@~ HK@~ H@@~ H~A~ HxA~ Hp1 A~  HA~  H}@~  H@~  H@~  H0@"+ Amount~ E"~ H"@~ H@~ HZ@~ H@~ Hp@~ H@~ HPk@~  Hа@~  Hg@~  H'@~  H/@~  H~@"6,.Business or Profession Net Income (less loss):EHHHHHHH H H H H H"- Number of Returns~ E !A~ Ht@~ H@~ H`@~ H@@~ H@~ H`}@~ H@~  H@~  H@~  H@~  H@~  H@" l!"#$%&'()*+,-./0123456789:;<=>? + Amount~ EU~ H ~ HA~ H0A~ HpA~ Hl%A~ H)A~ H#A~ H0~ HTvA~ Hn6~ H A~ H \A "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "E0f+A~ "HK@~ "H@~ "HO@~ "H@~ "H*A~ "HA~ "H{@~ " H@~ " H(@~ " Hn@~ " H)@~ " H,@""#+ Amount~ #ES_~ #HA~ #H@~ #H4@~ #H`d@~ #HA~ #H4A~ #HxA~ # H ~ # H A~ # HA~ # H6*~ # Hy#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %EwA~ %H@~ %H@m@~ %HE@~ %H@~ %H@x@~ %H|@~ %H@~ % H@@~ % H@~ % H@~ % H`@~ % H`u@%"&+ Amount~ &E~ &H @~ &H~@~ &HX=A~ &HpA~ &HA~ &H*~ &Htr A~ & H0!A~ & H  A~ & HȻA~ & H@~ & H@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (Em+A~ (Hʬ@~ (H@~ (H>A~ (HЅ@~ (HA~ (HA~ (H&@~ ( H@~ ( H@~ ( H@~ ( H|@~ ( H@(")+ Amount~ )E.S6~ )H@~ )HLA~ )H>j~ )HT-9A~ )H~ )H|DA~ )HĤ9A~ ) HS~ ) H^A~ ) HTA~ ) H@~ ) HP@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +E@~ +HV@~ +H%@~ +HC@~ +Hѵ@~ +H@~ +H@~ +H@~ + Hh@~ + H @~ + HH@~ + Hd@~ + HS@+",+ Amount~ ,Ey ~ ,H ~ ,H@}~ ,H~ ,H~ ,Hg~ ,H~ ,H~ , H~ , H^~ , H~ , H~ , H,,""-,Unemployment Compensation:-E-H-H-H-H-H-H-H- H- H- H- H- H-".- Number of Returns~ .E~A~ .Hȇ@~ .H@@~ .H@~ .H0S@~ .H.@~ .Ho@~ .Hx@~ . H@@~ . H@~ . H @~ . H@V@~ . H4@."/+ Amount~ /E,5A~ /H@~ /H@~ /H2A~ /HA~ /HA~ /H0fA~ /H@~ / H`4@~ / H\@~ / H @~ / Hw@~ / HQ@/"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 H0 H0"1- Number of Returns~ 1EP)A~ 1Hd@~ 1H`@~ 1H@~ 1H@~ 1H`@~ 1H@~ 1HX@~ 1 H@@~ 1 H@~ 1 He@~ 1 Hh@~ 1 H@1"2+ Amount~ 2EVN~ 2Hh@~ 2HQ@~ 2H@~ 2HH]A~ 2H6,~ 2HC~ 2H'~ 2 HIA~ 2 HA~ 2 HBA~ 2 H@~ 2 H&@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4E @~ 4H|@~ 4H@~ 4H5@~ 4H@~ 4H@~ 4H@~ 4H@~ 4 HW@~ 4 H@~ 4 Hh@~ 4 Hv@~ 4 H c@4"5+ Amount~ 5E A~ 5HH@~ 5H@~ 5H+@~ 5H]@~ 5H@~ 5H@@~ 5H.@~ 5 H@~ 5 H@~ 5 H@~ 5 Hԓ@~ 5 HP@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7E$A~ 7H`}@~ 7H@~ 7H@~ 7H@~ 7H@~ 7HM@~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8EL@~ 8Hw@~ 8HX@~ 8H@~ 8H@~ 8Hf@~ 8H@l@~ 8H~ 8 H~ 8 H~ 8 H~ 8 H~ 8 H8"(9, S.E. Health Insurance Deduction:9E9H9H9H9H9H9H9H9 H9 H9 H9 H9 H9":- Number of Returns~ :E0K@~ :H<@~ :H~@~ :H@~ :H]@~ :H1@~ :H@~ :Hx@~ : H@~ : H}@~ : H@~ : H@~ : H<@:";+ Amount~ ;E(A~ ;H@~ ;H@~ ;H@~ ;H@~ ;H@~ ;H@ @~ ;H@@~ ; H@~ ; HW@~ ; H@~ ; H;@~ ; Hɲ@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =Er@~ =H@V@~ =Ht@~ =H@~ =Hl@~ =Hh@~ =H#@~ =HT@~ = H@~ = H@~ = H.@~ = HP@~ = Hs@=">+ Amount~ >EXiA~ >Hz@~ >H @~ >H@~ >H@~ >HS@~ >HG@~ >H)@~ > H@~ > H@~ > H@~ > H@~ > H3@>"?,Total Adjustments:?E?H?H?H?H?H?H?H? H? H? H? H? H?"@lAB=CDE FGHIJKLMNOPQRSTUVWXYZ[\]^_@- Number of Returns~ @E%A~ @H̶@~ @Hr@~ @H@@~ @H@~ @HA~ @H8aA~ @H@@~ @ HW@~ @ H@~ @ H@~ @ H@~ @ H @@"A+ Amount~ AEV`~ AH{@~ AHx@~ AH)@~ AHM@~ AH0 A~ AHxA~ AHA~ A Hx A~ A H@D@~ A HS A~ A H@@~ A H`L@A"B; AGI Amount~ BF1~ BI'~ BI~ BIq~ BIBI~ BI~ BIv  ~ BI~~ B Ir)1~ B I~~ B I~ B IVA~ B I&VB<"C,Total Itemized Deductions:CECHCHCHCHCHCHCHC HC HC HC HC HC"D- Number of Returns~ DE:A~ DH@~ DH@@~ DH@~ DHP @~ DH(A~ DHXA~ DHA~ D H A~ D H@~ D H @~ D H@~ D H&@D"DDDDE+ Amount~ EER~ EHXR A~ EH-A~ EHģ+A~ EHnQ~ EH*~ EH*~ EH@D~ E H<~ E H;A~ E H6~ E H$A~ E H><E"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GEԯ~ GH@~ GH8+A~ GHr)~ GHA~ GHH+A~ GH A~ GHd@~ G HY@~ G Hڢ@~ G H@~ G Ho@~ G H``@G"H+ Amount~ HEJ~ HHI@~ HH `~ HH.~ HH6=~ HHq~ HHfb~ HH<A~ H H@~ H H@~ H H@~ H H@~ H H@H"HI,Taxable Income:IEIHIHIHIHIHIHIHI HI HI HI HI HI"IJ- Number of Returns~ JEj`~ JH@~ JHHKA~ JH&$~ JH!A~ JH2~ JHΨ)~ JHJA~ J HA~ J H`@~ J H@~ J H@~ J H @J"K+ Amount~ KEJ2"~ KHH@~ KH(FA~ KH FKA~ KHS~ KHG~ KH~ KHe~ K Hf~ K H~ K H\~ K HeE~ K HK""L,Income Tax Before Credits:LELHLHLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ MEZ_~ MHG@~ MHJA~ MHT"A~ MH#~ MH2~ MHΨ)~ MHJA~ M HA~ M H`@~ M H@@~ M H@~ M H @M"N+ Amount~ NE ~ NHI@~ NH@~ NH$A~ NHF~ NH~ NH'~ NH~ N H4'~ N Hj~~ N H.~ N H i:A~ N HHN"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PEԮ,A~ PHJ@~ PHe@~ PH@~ PH5A~ PHx@ A~ PHA~ PH@bA~ P H0@ P J **  P J ** ~ P J~ P JP"Q+ Amount~ QEF4~ QH:@~ QH8@~ QH"@~ QH@~ QHP A~ QH4A~ QHA~ Q H@ Q J **  Q J ** ~ Q J~ Q JQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR JR JR JR JR"S- Number of Returns~ SE1A SJ **  SJ ** ~ SH@~ SH@~ SH @~ SH @~ SH@Z@~ S H@~ S Hy@~ S H@~ S H q@~ S HO@S"T+ Amount~ TEpq@ TJ **  TJ ** ~ TH@~ TH5@~ TH@~ TH@~ TH@~ T H@~ T H@~ T H@~ T H@a@~ T HA@T#U.Education Credits:UEUJUJUHUHUHUHUHU HU HU HU HU HU#V- Number of Returns~ VEA~ VH@~ VH @~ VH@~ VH@~ VH@P@~ VH|@~ VH@ V J **  V J ** ~ V H~ V H~ V HV"W+ Amount~ WExA~ WH@~ WH$@~ WHE@~ WH}@~ WH@~ WH @~ WHT@ W J **  W J ** ~ W H~ W H~ W HW"X,Foreign Tax Credit:XEXHXHXHXHXHXHXHX JX JX HX HX HX"Y- Number of Returns~ YEA YJ **  YJ ** ~ YHF@~ YHM@~ YH@@~ YH@O@~ YH@&@~ Y H@~ Y H@~ Y H@~ Y HT@~ Y H@Y"Z+ Amount~ ZE@ ZJ **  ZJ ** ~ ZH}@~ ZHЅ@~ ZH@~ ZHʦ@~ ZHV@~ Z H@~ Z H׶@~ Z H@~ Z Hļ@~ Z H%@Z" [,General Business Credit:[E[J[J[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \E@~ \H~ \HK@~ \Hn@~ \Hpz@~ \H(@~ \H@~ \HВ@~ \ HЗ@~ \ H@~ \ HT@~ \ H0u@~ \ Hp@\"]+ Amount~ ]E@~ ]H~ ]H"@~ ]HX@~ ]Ht@~ ]H@~ ]H$@~ ]HP@~ ] HФ@~ ] H@~ ] Hʨ@~ ] H@~ ] H˰@]"^,Total Credits:^E^H^H^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _EC9A~ _Hb@~ _H @~ _HLA~ _HnA~ _HA~ _HpLA~ _HA~ _ H04@~ _ He@~ _ H@@~ _ H@~ _ H@_"`labcdefghijklmnopqrstuvwxyz{|}~`+ Amount~ `EG5A~ `H@@~ `H#@~ `HP@~ `HA~ `HA~ `HA~ `H@ A~ ` H@~ ` H~@~ ` H@9@~ ` H@~ ` H@`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bE#A~ bH@~ bH:@~ bH@~ bHT@~ bH09@~ bH <@~ bH@~ b HA@~ b H@~ b HG@~ b H@~ b H@b"c+ Amount~ cE8~ cH@~ cH`]@~ cH'@~ cHv@~ cHؿA~ cH([A~ cH @~ c H@@~ c H@~ c H@~ c HA@~ c H@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eEi~ eHN@~ eHA~ eHA~ eHA~ eH.z0~ eH$A~ eHGA~ e HA~ e H@~ e H@~ e H@~ e H"@e"f+ Amount~ fEV~ fHȊ@~ fH'@~ fH`AA~ fH .A~ fH&d~ fH:~ fH҆~ f HI"~ f H~~ f Hv~ f Hi~ f HFAf"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hEP~ hHx@~ hHdA~ hH A~ hH ~ hH1~ hHޅ)~ hHIA~ h H(A~ h H@~ h H@~ h H@~ h H(@h"i+ Amount~ iE~ iH@~ iH@~ iHA~ iH)A~ iHy~ iHNH~ iHF~ i HRA~ i HN~ i HlNA~ i Hk~ i Hj?i"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kE28~ kH@~ kHY&A~ kH'~ kHM!A~ kH~0~ kH.$A~ kHA~ k H A~ k H @~ k H @~ k Hk@~ k HP@k"l+ Amount~ lEM~ lH@~ lH0A~ lH5~ lHvZ~ lH*1~ lHLTA~ lHPA~ l H~ l Hn~ l HJj~ l H@~ l HIl"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nE\A~ nH`@~ nH@~ nH@~ nH @~ nHv@~ nH@~ nH`@~ n H@~ n H@~ n H@~ n H@~ n H@@n"o+ Amount~ oEV_~ oH@~ oH@~ oH`@~ oHBA~ oHоA~ oHGA~ oH A~ o H%~ o H<A~ o HƫD~ o H "A~ o HT|5Ao"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qEdv!A~ qHަ@~ qH A~ qHhhA~ qHh>A~ qH@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rE.8~ rH@~ rHA~ rHRA~ rHA~ rH@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tEHA~ tH@~ tH, A~ tH =A~ tH6@~ tH2@~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uE 2~ uH@~ uH A~ uH,A~ uH@~ uH@~ uH~ uH~ u H~ u H~ u H~ u H~ u Hu"v,Total Tax Payments:vEvHvHvHvHvHvHvHv Hv Hv Hv Hv Hv"w- Number of Returns~ wEU ~ wH@~ wH}(A~ wHF+~ wHL&"A~ wH|8)A~ wH$A~ wH>A~ w HA~ w H@~ w Ht@~ w H{@~ w H@w"x+ Amount~ xE~|~ xH@~ xHV%~ xH \~ xHbo~ xHrV~ xHڢj~ xH+~ x HnF~ x H~ x H.~ x H&uj~ x Hx"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zE~ zH@~ zHr.~ zH&~ zHPA~ zH^(~ zH& ~ zH02A~ z HA~ z H @~ z H@~ z HJ@~ z H @z"{+ Amount~ {E=~ {H~ {Hxs ~ {H/~ {H(~ {Hx3~ {HS6~ {H~ { H#~ { H ~ { H~ { H~ { HA{""|,Tax Due at Time of Filing:|E|H|H|H|H|H|H|H| H| H| H| H| H|"}- Number of Returns~ }E[&A~ }HF@~ }H@~ }H @~ }H@]@~ }H@#A~ }HG@~ }Hp@~ } Hw@~ } H@~ } H@~ } H~@~ } HL@}"~+ Amount~ ~Em~ ~H@~ ~H@~ ~H4@~ ~H o@~ ~Hp A~ ~HH A~ ~H A~ ~ HA~ ~ HYA~ ~ HA~ ~ HA~ ~ HA~"#,Medical and Dental Expense:EHHHHHHH H H H H H"l*3bRmffnldnoio- Number of Returns~ EA~ H9@~ H@~ H`Y@~ HO@~ H@~ H@'@~ H0@~ H#@~ H@~ Hx@~ HF@~ H&@"+ Amount~ ENK~ H@~ HG@~ HXA~ H A~ HA~ HA~ H0@~ H@@~ H@~ H@(@~ H@~ H@"#,State and Local Income Tax:EHHHHHHH H H H H H"- Number of Returns~ Ec~ H-@~ HW@~ H@~ H@~ HA~ HeA~ HA~ H( A~ H @~ H@~ H@~ H@"+ Amount~ EFr~ H;@~ Hx@~ Hc@~ H c@~ H4 A~ HE~ H$B~ HAG~ H\A~ HT&A~ HXA~ H`eA",Real Estate Tax:EHHHHHHH H H H H H"- Number of Returns~ E_~ Hں@~ H@@~ H@~ Hp@~ HSA~ HA~ H4A~ H A~ H @~ H@~ H@~ HX@"+ Amount~ E~ H@@~ H`&@~ H@~ HXA~ H4 A~ Hx)A~ H%A~ H&A~ HA~ H0A~ HV@~ Ho@",Taxes Paid Deduction:EHHHHHHH H H H H H"- Number of Returns~ Eh~ H>@~ HR@~ H '@~ H@~ H<A~ HA~ HA~ H A~ H@~ H@~ H@~ H$@"+ Amount~ E~~ H@~ Hu@~ HA~ HPSA~ H`>1A~ Hf~ Hr~ HVyw~ HV-~ HC~ H-A~ H A" ,Interest Paid Deduction:EHHHHHHH H H H H H"- Number of Returns~ EZ~ H@~ H@~ H@~ H@~ HA~ HL>A~ HD_A~ HX1 A~ H@~ H @~ H@~ H@"+ Amount~ Ej~ HO@~ HК@~ H8A~ Hp A~ Hq~ H^z~ Hv1~ Hn~ H(&A~ HV6~ H A~ HA" ,Contributions Deduction:EHHHHHHH H H H H H"- Number of Returns~ E\~ H~ HU@~ H@~ HM@~ HA~ HA~ HA~ H A~ H`@~ H`@~ H@~ H@"0 Amount~ G1~ K~ KN@~ K@~ KȟA~ KA~ KW4~ K&A~ KN.~ KA~ KDA~ K,A~ KA"$ 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 "(l5kekj1plkj'jhffinnlomhgfkmmiG$statistical purposes."(S$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.((:$2Income tax includes the "alternative minimum tax."11111111 1 1 1 1 1((Z$RTotal tax liability differs from "income tax" in that it is the sum of income tax 11111111 1 1 1 1 1((X$Pafter subtraction of all tax credits except the "earned income credit," and, in 11111111 1 1 1 1 1((lR$Jaddition, includes the "alternative minimum tax," taxes from recapture of 11111111 1 1 1 1 1((P$Hprior-year investment and low-income housing credits, tax applicable to 11111111 1 1 1 1 1((R$JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-11111111 1 1 1 1 1((N$Femployment income and on certain tip income, and certain other income-11111111 1 1 1 1 1(($related taxes.11111111 1 1 1 1 1((M&EEarned income credit includes both the refundable and non-refundable 11111111 1 1 1 1 1((R&Jportions. The non-refundable portion could reduce income tax and certain 11111111 1 1 1 1 1((P&Hrelated taxes to zero; credit amounts in excess of tax, or amounts when 11111111 1 1 1 1 1((;&3there was no tax liability at all, were refundable.11111111 1 1 1 1 1((6&.AGI Amount is less deficits, where applicable.11111111 1 1 1 1 1((3&+Tax-exempt Interest is not included in AGI.11111111 1 1 1 1 1((R&JTotal Credits excludes the "earned income credit," shown separately below.11111111 1 1 1 1 1((N&FExcess Earned Income Credit, or the refundable portion of the "earned 11111111 1 1 1 1 1((V&Nincome credit" equals the amount in excess of "total tax liability," which is 11111111 1 1 1 1 1((R&Jshown in the table. The excess credit shown includes any "advance earned 11111111 1 1 1 1 1((J&Bincome credit payments" for those returns that had such an excess.11111111 1 1 1 1 1((L&DSOURCE: Internal Revenue Service, Information Services, Martinsburg 11111111 1 1 1 1 1((P&HComputing Center, Master ob Service Support Branch. Unpublished data.11111111 1 1 1 1 1((& April 2003.11111111 1 1 1 1 1((&11111111 1 1 1 1 1((&11111111 1 1 1 1 1((&11111111 1 1 1 2 2((&11111111 1 1 1 2 2((&11111111 1 1 1 2 2((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((l11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(("""""""" " " " " "(("""""""" " " " " "(("""""""" " " " " "(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(("""""""" " " " " "(("""""""" " " " " "(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(("""""""" " " " " "(("""""""" " " " " "(("""""""" " " " " "((l     '''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " )"""""""" " " " " )"""""""" " " " " ) ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  '"""""""" " " " " "'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " """"""""" " " " " "(((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ( l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hKL,> "