�\pjnwill00 8IXa� <(D#aT}5�Q�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 "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C "<C "<�C "<�C "<��C "<��C "<�C xA�C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � X�l������6��6��6�6 � �� �� �� �� ���������������������������������������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? MississippiB Breakeven~ 7�?~ 8@~ 8@~ 8L@~ 8j@~ 8O@~  8j@~  8OA~  8jA~  8�A~  8�.A5@BTotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and5ACReturns  Loss~ 9@~ 9@~ 9L@~ 9j@~ 9O@~ 9j@~  9OA~  9jA~  9�A~  9�.A  Over:.*!!!!!!! ! ! ! ! ! + Returns Count~ E~G~ H@~ H�.A~ H8CA~ H�A~ H�A~ Hp@~ H@~ H@r@~ H@~ H@~ Hԗ@~ HH@ " +Joint Returns Count~ EA~ H+@~ H@~ H @~ H@~ H@~ H@~ HG@~ H@~ H@~ H.@~ H@~ HX@ " +Single Returns Count~ EA~ H)@~ HH�A~ H @~ H@~ H@~ H@~ H@~ H@~ Hx@~ Hh@~ H`@~ HR@ " +Head of Household Count~ E� A~ H|@~ H@~ H�1�@~ H@~ H@~ H@~ Hp@~ H@@~ H`@~ H`b@~ H;@~ H&@ " +Number of Farm Returns~ E`v@~ H@~ H@~ H@~ H@~ H@~ H@~ H@~ H,@~ H(@~ H,@~ Hn@~ H@]@ "#+Paid Preparer Returns Count~ E6+~ H @~ HA~ Hx�A~ H`Y@~ H@@~ H�@~ H@~  H@~  H@~  Hʻ@~  HD@~  H0@",Salaries and Wages:EHHHHHHH H H H H H"- Number of Returns~ Eb/A~ Hr@~ H A~ H�;A~ H�A~ Hp�A~ H@~ H`@~  H@l@~  H+@~  H,@~  Hp@~  H~@"+ Amount~ EB~ H�@~ H4�1A~ H ~ H�)�~ H�~ HU{~ H�~  HBA~  H\='A~  H6eH~  H(�A~  HH�A" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ EA~ H@~ H;@~ H�1@~ H@'@~ H@~ HP@~ H@V@~  H@~  HX@~  Hs@~  H@~  H@"+ Amount~ EF2A~ HQ@~ HQ@~ H@~ H@~ HfA~ HA~ HP,@~  H@~  H@~  HA@~  H`-@~  H0@",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ Eq@~ H0s@~ H@~ H@@~ H`@~ H̤@~ H@~ H>@~  H@~  H؏@~  H@~  H@~  H t@"+ Amount~ EA~ H<@~ H@~ H@~ H@~ H@~ H@~ H}@~  H@@~  H:@~  H�:@~  H@~  H@",Dividends Received:EHHHHHHH H H H H H"- Number of Returns~ ESA~ HV@~ H@~ H@@~ H @~ H@Z@~ HP@~ H@{@~  H,@~  Hy@~  H;@~  H@~  H@"+ Amount~ E�A~ HϽ@~ H@~ H@~ H/@~ H�!@~ H@@~ H @~  H@~  HZ@~  H� @~  H`@~  H@" ,State and Local Refunds:EHHHHHHH H H H H H"- Number of Returns~ E(cA~ HX@~ HD@~ Hƶ@~ H*@~ H`@~ H`@~ H@~  H@~  H@~  HN@~  H0@~  Hu@"+ Amount~ EP@~ Ht@~ H(@~ HԤ@~ HB@~ H@~ H@~ H@~  H@~  H@~  Hu@~  H)@~  H@"6,.Business or Profession Net Income (less loss):EHHHHHHH H H H H H"- Number of Returns~ EA~ Hy@~ H@~ H@~ H@@~ H7@~ H@~ H@~  H@~  H.@~  H$@~  H@~  H p@" �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� + Amount~ Evo^~ H ~ H_@~ H�A~ H�@~ HذA~ H�A~ H�@~ HeA~ HP@~ HP� A~ H0@~ Hp@ "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "Ex%A~ "Hr@~ "H@~ "H@~ "H@~ "H@~ "H@~ "H@~ " Hm@~ " H8@~ " H@~ " H@~ " H@""#+ Amount~ #EK~ #H1@~ #H@~ #H/@~ #H@@~ #H@~ #H@~ #H@~ # H�7@~ # Hi@~ # HMA~ # Hx�A~ # HA#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %E@~ %Hpy@~ %H0@~ %H@~ %H3@~ %H@~ %H @~ %H@~ % H̫@~ % H@~ % H(@~ % H@c@~ % HG@%"&+ Amount~ &E� ~ &H;@~ &H @~ &H�@~ &H@~ &H@@~ &H@~ &Hpk@~ & H @~ & H@@~ & H@@~ & HK@~ & H@@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (E(?A~ (H@~ (H@~ (Hb@~ (H@~ (H`[@~ (H@J@~ (H@~ ( H@~ ( Hğ@~ ( H$@~ ( H r@~ ( Ha@(")+ Amount~ )EF �~ )H@~ )HO@~ )HLyA~ )HA~ )H & A~ )H~ A~ )H�A~ ) H � A~ ) H�%@~ ) H@~ ) H@~ ) H4@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +E�?@~ +H@~ +H@~ +H̱@~ +H@~ +H@~ +HA@~ +H@~ + H@~ + H؉@~ + HԐ@~ + H@n@~ + H\@+",+ Amount~ ,E`� ~ ,H~ ,H~ ,H~ ,H~ ,H`~ ,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~ .Eq@~ .H^@~ .H@~ .Hs@~ .H@~ .H@~ .H@~ .Hh@~ . H8@~ . H\@~ . HK@~ . H"@~ . H."/+ Amount~ /E8�A~ /H x@~ /H1@~ /H�&@~ /H@p@~ /H@~ /HD@~ /He@~ / H@~ / Ht@~ / H`e@~ / HB@~ / H/"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 H0 H0"1- Number of Returns~ 1E @~ 1H@i@~ 1H`v@~ 1H@~ 1Hp@~ 1H@w@~ 1H@@~ 1H!@~ 1 H@~ 1 H\@~ 1 H@~ 1 Hr@~ 1 H`@1"2+ Amount~ 2E"A~ 2H@~ 2H@~ 2H@~ 2H@@~ 2Hx�A~ 2Hi A~ 2H@~ 2 H@@~ 2 H@~ 2 H@~ 2 H@~ 2 H@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4E)@~ 4H``@~ 4H@~ 4H@~ 4H@~ 4H@~ 4HV@~ 4Hl@~ 4 Hʠ@~ 4 H8@~ 4 H@~ 4 H[@~ 4 HC@4"5+ Amount~ 5E`@~ 5HPr@~ 5H(@~ 5H@~ 5H@~ 5H@~ 5Ha@~ 5HS@~ 5 H@~ 5 H@~ 5 H$@~ 5 Hw@~ 5 H@b@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7E@~ 7H\@~ 7HĐ@~ 7H@~ 7H@~ 7H@~ 7HG@~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8E@~ 8H@X@~ 8H`@~ 8HМ@~ 8H@~ 8H@~ 8Hp@~ 8H~ 8 H~ 8 H~ 8 H~ 8 H~ 8 H8"(9, S.E. Health Insurance Deduction:9E9H9H9H9H9H9H9H9 H9 H9 H9 H9 H9":- Number of Returns~ :En@~ :H@~ :HH@~ :H@~ :H@~ :H@~ :Hέ@~ :Hr@~ : H$@~ : H؏@~ : H@~ : H u@~ : Ha@:";+ Amount~ ;E`5@~ ;H@~ ;H¨@~ ;HO@~ ;H۶@~ ;H@~ ;HS@~ ;Hg@~ ; H@~ ; HH@~ ; H@~ ; H@~ ; H@@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =E1@~ =H8@~ =HB@~ =H_@~ =Hi@~ =H}@~ =H@~ =H@~ = H@~ = H@~ = Hԑ@~ = Hk@~ = HV@=">+ Amount~ >EQ@~ >H@b@~ >H@S@~ >Hs@~ >H@~ >H@~ >H@~ >H+@~ > H@~ > H@~ > H@~ > HI@~ > H@>"?,Total Adjustments:?E?H?H?H?H?H?H?H? H? H? H? H? H?"@�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��[��\��]��^��_��@- Number of Returns~ @EA~ @Hڠ@~ @HD@~ @H@X@~ @H@~ @H@@~ @H@@~ @H@~ @ HE@~ @ Hd@~ @ H,@~ @ H@~ @ H x@@"A+ Amount~ AE\iA~ AHq@~ AH3@~ AH@~ AH@~ AHI@~ AH@5@~ AH@~ A H@~ A H@~ A Hj@~ A H:@~ A HͿ@A"B; AGI Amount~ BF;Z ~ BI,F~ BINV~ BIs�~ BI�~ BIh�~ BIj%�~ BI�~ B IhOJA~ B IyO~ B IBA~ B I`)/A~ B IV fB<"C,Total Itemized Deductions:CECHCHCHCHCHCHCHC HC HC HC HC HC"D- Number of Returns~ DE`9A~ DH@~ DHQ@~ DH@~ DH@~ DH`@~ DH`_@~ DH @~ D H@~ D H@~ D H,@~ D H@~ D H@D"DDDDE+ Amount~ EE~ EH@@~ EH@~ EHP� A~ EHYA~ EH�'A~ EHf�=~ EH�)*~ E Hp� A~ E H� A~ E HNA~ E Hr@~ E H(� AE"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GE�6~ GH^@~ GH(�A~ GHTA~ GH�A~ GHp�@~ GH @~ GH@~ G Hګ@~ G H@~ G H`|@~ G HT@~ G HJ@G"H+ Amount~ HEfK~ HH@~ HHfP~ HH^d~ HH_=~ HH^�5~ HHA~ HHp@~ H HO@~ H H^@~ H HD@~ H H@~ H Ht@H"HI,Taxable Income:IEIHIHIHIHIHIHIHI HI HI HI HI HI"IJ- Number of Returns~ JEf�3 JJ** JJ**~ JHA~ JHBA~ JHx�A~ JH@~ JH@~ J H@j@~ J H@~ J H@~ J Hė@~ J H(@J"K+ Amount~ KErC� KJ** KJ**~ KH-A~ KHF[�~ KH!~ KHRA~ KH&~ K HhDA~ K H>�>~ K Hy~ K HV+A~ K HXK""L,Income Tax Before Credits:LELJLJLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ ME)A~ MH7@~ MH+@~ MHA~ MHBA~ MHh�A~ MH@~ MH`@~ M H@j@~ M H@~ M H@~ M Hė@~ M H(@M"N+ Amount~ NEa$~ NH�?~ NH9@~ NHȳA~ NHL�A~ NHz%A~ NHD4~ NH�"A~ N H$#!A~ N H`� A~ N H!~ N H|�A~ N HؓAN"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PEt.A~ PH4@~ PHL@~ PH� @~ PHP`@~ PHS@~ PH @~ PH"@~ P H@~ P H1@~ P H~ P J~ P JP"Q+ Amount~ QE�. A~ QH@~ QH&@~ QH@~ QH w@~ QHU@~ QH`@~ QH@@~ Q H@~ Q H @~ Q H~ Q J~ Q JQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR HR HR JR JR"S- Number of Returns~ SE�@ SJ** SJ**~ SHe@~ SHW@~ SH'@~ SH@~ SH@~ S Hԣ@~ S H|@~ S Hw@~ S HI@~ S H4@S"T+ Amount~ TE!@ TJ** TJ**~ TH@~ TH@~ TH@~ TH<@~ THȤ@~ T H@~ T H i@~ T H f@~ T H=@~ T H"@T#U.Education Credits:UEUJUJUHUHUHUHUHU HU HU HU HU HU#V- Number of Returns~ VE@ VJ** VJ**~ VH8@~ VHR@~ VH@~ VH@~ VH<@~ V H~ V H~ V H~ V H~ V HV"W+ Amount~ WE@ WJ** WJ**~ WH@~ WH@~ WH@~ WH@~ WHh@~ W H~ W H~ W H~ W H~ W HW"X,Foreign Tax Credit:XEXJXJXHXHXHXHXHX HX HX HX HX HX"Y- Number of Returns~ YE>@~ YH~ YH@~ YH@~ YHЌ@~ YH@~ YH@~ YHh@~ Y H@~ Y H @~ Y H@~ Y HP~@~ Y H`n@Y"Z+ Amount~ ZE @~ ZH~ ZH(@~ ZH:@~ ZHI@~ ZH c@~ ZHs@~ ZH @~ Z H@~ Z H0@~ Z H@~ Z H{@~ Z HĤ@Z" [,General Business Credit:[E[H[H[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \E@~ \H~ \H<@~ \H@Z@~ \Ha@~ \Hps@~ \H@|@~ \H@u@~ \ H`w@~ \ Hi@~ \ Hr@~ \ HV@~ \ HJ@\"]+ Amount~ ]Ev@~ ]H~ ]H@~ ]H=@~ ]HS@~ ]Hm@~ ]Hy@~ ]HPv@~ ] H`}@~ ] H`q@~ ] H@~ ] Hu@~ ] HPt@]"^,Total Credits:^E^H^H^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _EXiA~ _HE@~ _H@~ _HI@~ _H�=@~ _H*@~ _H`7@~ _H@~ _ H@~ _ H(@~ _ Hģ@~ _ H@~ _ Ht@_"`�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~ `Ex�A~ `H@~ `H@@~ `H@~ `H�%@~ `H T@~ `HP8@~ `H@@~ ` HD@~ ` H@~ ` H£@~ ` H@~ ` H@`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bEp@~ bH@~ bH@~ bH@@~ bH@~ bH�@~ bH@^@~ bHh@~ b Hз@~ b Hd@~ b H@~ b HЅ@~ b H t@b"c+ Amount~ cED7A~ cH@~ cHs@~ cH@~ cH@~ cH@@~ cH @~ cH3@~ c H@~ c Hn@~ c H@~ c Hպ@~ c H@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eEX�&A~ eH9@~ eH@p@~ eHA~ eHkA~ eHA~ eH0@~ eH@@~ e Hg@~ e H@~ e H@~ e Hȗ@~ e H@@e"f+ Amount~ fE}~ fHz@~ fH]@~ fH�"@~ fH(?A~ fH�"A~ fHd(A~ fH$~ f HX� A~ f H A~ f Hv�!~ f H�A~ f H�Af"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hEs1~ hH@~ hHи@~ hH�9A~ hH0/A~ hHp�A~ hHЏ@~ hH @~ h Hm@~ h H@~ h H@~ h H̗@~ h HH@h"i+ Amount~ iE@RA~ iH@~ iH@?@~ iHPVA~ iHt�A~ iH $A~ iHN�2~ iH>�%~ i H#~ i H �A~ i H#~ i H,�A~ i H�Ai"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kE/A~ kH@~ kH A~ kHȆA~ kHqA~ kH �A~ kHp\@~ kH@~ k HW@~ k HϹ@~ k H@~ k Hd@~ k H�@k"l+ Amount~ lEb-~ lH@~ lH`Z@~ lHA~ lH̷A~ lH_(A~ lH~{5~ lHV!A~ l H4�A~ l H�A~ l Hd�A~ l H�9A~ l H@S@l"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nEa@~ nH@~ nH@~ nH@~ nHM@~ nH@~ nHn@~ nH@~ n H@~ n H@~ n H@~ n Hh@~ n H}@n"o+ Amount~ oE~�?~ oH@~ oHl@~ oH@~ oH@0@~ oH <@~ oH@~ oH`@~ o H G@~ o H0@~ o HM A~ o H0@~ o Hx Ao"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qE�1A~ qH@~ qHG@~ qH0�A~ qH0@~ qH̭@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rE)~ rH@@~ rH(uA~ rHoA~ rH@~ rH@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tEA~ tH؂@~ tH@@~ tHcA~ tH @~ tH@~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uEx#A~ uHh@~ uH�A~ uH�A~ uH@~ uHq@~ 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~ wEC~ wHr@~ wHP} A~ wH`pA~ wHRA~ wHVA~ wHi@~ wH @~ w H@~ w H'@~ w Hl@~ w H@~ w H @w"x+ Amount~ xEZ z~ xH@~ xHA~ xH-~ xHn�!~ xH� 5~ xH~;~ xH#A~ x HW#~ x Hx�A~ x H�!A~ x HA~ x H�Ax"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zER,A~ zH@~ zHh A~ zHrA~ zH8,A~ zHXA~ zH@~ zH@~ z H@~ z H@~ z H@~ z Hw@~ z HY@z"{+ Amount~ {E�~ {H~ {HA~ {Hnu�~ {HP~ {HD~ {H~ {Hи~ { H@~ { H@~ { H�~ { H3~ { H�{""|,Tax Due at Time of Filing:|E|H|H|H|H|H|H|H| H| H| H| H| H|"}- Number of Returns~ }EoA~ }H@@~ }H@~ }H@x@~ }H@~ }H@@~ }H�&@~ }H@@~ } H@~ } H~@~ } HƯ@~ } HX@~ } H`u@}"~+ Amount~ ~E"A~ ~H@~ ~H @~ ~H/@~ ~H@~ ~H@~ ~H }@~ ~H`@~ ~ H@~ ~ H`@~ ~ HМ@~ ~ H @~ ~ H@~"#,Medical and Dental Expense:EHHHHHHH H H H H H"�l�����������������������������������������������������*��3��b��R��m��f��f��n��l��d��n��o��i��o- Number of Returns~ E@~ H@~ H@~ H@~ H@~ H@@~ HI@~ H@~ Hd@~ Hm@~ H^@ J** J**"�+ Amount~ �E$�A~ �H@~ �Hr@~ �H@~ �H @~ �H+@~ �H@~ �H@@~ � H@~ � H^@~ � Hޤ@ � J** � J**�"#�,State and Local Income Tax:�E�H�H�H�H�H�H�H� H� H� H� J� J�"�- Number of Returns~ �E@� A~ �Ht@~ �H@~ �H@~ �HI@~ �HJ@~ �H0@~ �Hn@~ � H@X@~ � H�@~ � Hٽ@~ � Hp@~ � H@�"�+ Amount~ �EF1~ �H@~ �Hě@~ �H@T@~ �H@@~ �H @~ �HGA~ �H@~ � H w@~ � H�:@~ � H@~ � Hu@~ � H`@�"�,Real Estate Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E� A~ �HX@~ �H@~ �H@~ �H_@~ �H@@~ �Hv@~ �HZ@~ � H@~ � HY@~ � H@~ � H@~ � H@�"�+ Amount~ �E A~ �HL@~ �HT@~ �Hܼ@~ �H@~ �H 0@~ �H@@~ �H@~ � H /@~ � H@~ � Hz@~ � H@~ � H~@�"�,Taxes Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E�A~ �Ht@~ �H*@~ �H @~ �HP@~ �H@~ �Hc@~ �H�@~ � H@~ � H@~ � H3@~ � H@~ � H@�"�+ Amount~ �EjcD~ �H3@~ �H@~ �Hp@~ �H�@~ �H@~ �HC A~ �HA~ � H�:A~ � H`4@~ � H�@~ � H@@~ � HХ@�" �,Interest Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �EP� A~ �H,@~ �H@~ �H]@~ �H@~ �H @~ �HO@~ �H@~ � Hk@~ � H@~ � Hŷ@~ � H<@~ � H {@�"�+ Amount~ �E8�7A~ �H�@~ �H@~ �H`@~ �H@~ �H�A~ �HA~ �HA~ � H MA~ � H@@~ � H@~ � H@~ � H@�" �,Contributions Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �EN A~ �H~ �H@~ �H@~ �H8@~ �H@~ �H@~ �H@~ � H@~ � H/@~ � H@~ � H@~ � H0@�"�0 Amount~ �G0�.A~ �K~ �Ks@~ �K1@~ �K@~ �K@A~ �K(h A~ �K(�A~ � K@[�@~ � Kx@~ � K@~ � K@~ � K @�"�$ 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.�(�(:�$2Income tax includes the "alternative minimum tax."�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(Z�$RTotal tax liability differs from "income tax" in that it is the sum of income tax �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(X�$Pafter subtraction of all tax credits except the "earned income credit," and, in �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(��l���������������������������������������������������������������������������������������������R�$Jaddition, includes the "alternative minimum tax," taxes from recapture of �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�$Hprior-year investment and low-income housing credits, tax applicable to �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�$JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(N�$Femployment income and on certain tip income, and certain other income-�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�$related taxes.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(M�&EEarned income credit includes both the refundable and non-refundable �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&Jportions. The non-refundable portion could reduce income tax and certain �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�&Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(;�&3there was no tax liability at all, were refundable.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(6�&.AGI Amount is less deficits, where applicable.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(3�&+Tax-exempt Interest is not included in AGI.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&JTotal Credits excludes the "earned income credit," shown separately below.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(N�&FExcess Earned Income Credit, or the refundable portion of the "earned �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(V�&Nincome credit" equals the amount in excess of "total tax liability," which is �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&Jshown in the table. The excess credit shown includes any "advance earned �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(J�&Bincome credit payments" for those returns that had such an excess.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(L�&DSOURCE: Internal Revenue Service, Information Services, Martinsburg �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�&HComputing Center, Master ob Service Support Branch. Unpublished data.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�& April 2003.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(��l����������������������������������������������������������������������������������������������1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�l���������������� �� �� �� �� ��������������������������������������'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " )"""""""" " " " " )"""""""" " " " " ) ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  '"""""""" " " " " "'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " """"""""" " " " " "(((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ( �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� ( ( ( ( ( ( ( (  (  (  (  (  (!(!(!(!(!(!(!(!(! 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(@��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,�> ��" ������������������������������