�\pjnwill00 8IXa� 8({DaP}1�M�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C "<C "<�C "<�C "<��C "<��C "<�C xA�C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � X�l������6��6��6�6 � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          >D33333%3Size of Adjusted Gross Income3 3 3 3 3 45?MontanaB Breakeven~ 7�?~ 8@~ 8@~ 8L@~ 8j@~ 8O@~  8j@~  8OA~  8jA~  8�A~  8�.A5@BTotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and5ACReturns  Loss~ 9@~ 9@~ 9L@~ 9j@~ 9O@~ 9j@~  9OA~  9jA~  9�A~  9�.A  Over:.*!!!!!!! ! ! ! ! ! + Returns Count~ E�A~ H@~ Hv@~ HP@~ H@~ H@~ H�"@~ H@~ H"@~ H@@~ H@~ H@~ Hj@ " +Joint Returns Count~ EPqA~ H@~ Hw@~ H@@~ H@~ HO@~ H`@~ H@~ H@~ H@~ Hx@~ H`~@~ H f@ " +Single Returns Count~ EA~ H@~ H�$@~ H@~ H@~ HS@~ Hz@~ H@~ H0@~ H0t@~ Hpu@~ HO@~ H@@ " +Head of Household Count~ E@~ Hp@~ H@~ H%@~ H~@~ Hk@~ H@~ HPs@~ Hd@~ HP@~ HN@ J** J** " +Number of Farm Returns~ E@~ H@~ H6@~ H@~ H@~ H@~ H@@~ H@~ H@~ H0s@~ Hv@~ HS@~ H=@ "#+Paid Preparer Returns Count~ E@�A~ Ht@~ H`!@~ H j@~ H@@~ H�@~ Hm@~ Hi@~  Hu@~  H@~  H@~  H@~  Hi@",Salaries and Wages:EHHHHHHH H H H H H"- Number of Returns~ E6A~ H@~ H$@~ HP@~ H`y@~ H�-@~ H�!@~ H@~  H@~  Hޣ@~  HH@~  H|@~  Hc@"+ Amount~ EzU~ H@@~ HA~ H\�,A~ H0A~ H�~ HF~ HF~  HD%A~  H42A~  HnA~  H@ @~  H@" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ EY A~ H@~ H@~ H@~ H%@~ H@~ H�4@~ H@~  H@~  H&@~  H@~  HP@~  Hj@"+ Amount~ E>�)~ Hv@~ H@~ Hp@~ HI@~ H@@~ HP$@~ H�3@~  HU@~  H@~  H@\@~  H@~  H@",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ E@~ Hr@~ H@~ H\@~ H8@~ Hƪ@~ Hԫ@~ H@~  H(@~  H@~  H̐@~  H`m@~  H@`@"+ Amount~ EA~ HP@~ Hȩ@~ HV@~ H@~ H@~ HI@~ H@~  H@~  H@~  H@~  H@~  H@",Dividends Received:EHHHHHHH H H H H H"- Number of Returns~ Eq@~ H@~ H�@~ HW@~ H@~ Hs@~ H@~ Hl@~  H@~  H@~  H*@~  H@~  Hi@"+ Amount~ E@�A~ H@~ H@~ H@~ H*@~ H�@~ H@~ H@~  HL@~  H)@~  H@~  H@~  H@D@" ,State and Local Refunds:EHHHHHHH H H H H H"- Number of Returns~ E @~ H@~ H@~ H@~ H@~ H@<@~ HC@~ H@~  H@~  H@~  H@~  Hr@~  H `@"+ Amount~ E@@~ HX@~ H،@~ H@~ H@~ H@~ H@~ H@~  Hǿ@~  Ḫ@~  H@~  Hʩ@~  Hl@"6,.Business or Profession Net Income (less loss):EHHHHHHH H H H H H"- Number of Returns~ E0@~ H@~ H@~ H@~ H@~ HW@~ H@~ H@~  H@~  H|@~  H@@~  Hg@~  HR@" �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� + Amount~ E(~ H@4~ H@~ H�@~ H@@~ HP@~ HM@~ H@~ H@~ H@~ HP@~ H[@~ H@ "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "E0z@~ "HB@~ "H@~ "H@~ "H@~ "H@~ "H@~ "H@~ " H@~ " H0@~ " H@~ " H�@~ " Hi@""#+ Amount~ #E3~ #Hh@~ #H3@~ #H@~ #H@~ #He@~ #H` @~ #H <@~ # H0K@~ # H@0@~ # H�A~ # H@~ # HZ A#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %EI@~ %Hpv@~ %HƢ@~ %H&@~ %HC@~ %H@@~ %H@~ %H8@~ % HH@~ % H{@~ % Hx@~ % HF@~ % H<@%"&+ Amount~ &EA~ &H@~ &H:@~ &H@~ &H@~ &H�)@~ &H�=@~ &H@~ & H�.@~ & H@~ & H@c@~ & H؟@~ & H`@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (EP)@~ (HЋ@~ (H@~ (H@~ (H@~ (H@~ (H@~ (H@~ ( H@~ ( Hx@~ ( H؄@~ ( HW@~ ( HG@(")+ Amount~ )E�->~ )H@~ )HJ@~ )HA~ )HA~ )H A~ )H�; A~ )H@@~ ) H0,@~ ) H�0@~ ) Hr@~ ) H@~ ) H@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +EH@~ +H@~ +HҤ@~ +HΩ@~ +H,@~ +H>@~ +H@~ +H@~ + H@~ + Hr@~ + H@v@~ + HS@~ + H<@+",+ Amount~ ,E~ ,H� ~ ,H~ ,H^~ ,H~ ,H~ ,H~ ,H~ , Hx~ , H~ , H~ , H[~ , H�,""-,Unemployment Compensation:-E-H-H-H-H-H-H-H- H- H- H- H- H-".- Number of Returns~ .E@@~ .Ha@~ .HP@~ .H!@~ .H@~ .HȾ@~ .Hp@~ .H@~ . HPs@~ . HN@~ . H<@~ . H@~ . H."/+ Amount~ /E@~ /H0v@~ /H@~ /H@~ /H@~ /HZ@~ /H@~ /H4@~ / H@~ / Hi@~ / HX@~ / H0@~ / H/"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 H0 H0"1- Number of Returns~ 1E+@~ 1H1@~ 1H d@~ 1H@~ 1H@~ 1H@~ 1H@~ 1Hԩ@~ 1 H@~ 1 Hh@~ 1 H@~ 1 HZ@~ 1 HJ@1"2+ Amount~ 2E8PA~ 2Hc@~ 2Hx@~ 2H\@~ 2H4@~ 2HpI@~ 2H@~ 2H@~ 2 H@~ 2 H@~ 2 H@~ 2 Hؙ@~ 2 H@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4E,@~ 4HW@~ 4H@~ 4H\@~ 4Hb@~ 4H@~ 4Hʩ@~ 4H@@~ 4 H0@~ 4 H@n@~ 4 H@f@~ 4 H@@~ 4 H,@4"5+ Amount~ 5E�@~ 5Hd@~ 5H@~ 5H,@~ 5Hϱ@~ 5H@~ 5H@~ 5H8@~ 5 H @~ 5 H@~ 5 H8@~ 5 H[@~ 5 HH@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7Ez@~ 7He@~ 7H@~ 7H@~ 7Hñ@~ 7H@~ 7HJ@~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8E9@~ 8H]@~ 8HP@~ 8Hʡ@~ 8H֧@~ 8Hӳ@~ 8H@~ 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~ :Ex@~ :HЃ@~ :H@~ :H@~ :H֧@~ :H@~ :H@~ :H@~ : H@~ : HȆ@~ : H@~ : H b@~ : HL@:";+ Amount~ ;E@~ ;HL@~ ;Hx@~ ;H+@~ ;HQ@~ ;Hi@~ ;Hc@~ ;H@~ ; H@~ ; Hb@~ ; H@~ ; Hz@~ ; Hg@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =E@~ =H(@~ =HN@~ =He@~ =Hq@~ =H@~ =H@~ =H@~ = H@~ = H@x@~ = HP}@~ = H@P@~ = H2@=">+ Amount~ >E@~ >HD@~ >H`@~ >Hx@~ >HX@~ >H @~ >Hi@~ >H@~ > HC@~ > H@~ > H@~ > H8@~ > Hw@>"?,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~ @E@~ @H@~ @H @~ @H@~ @H@~ @H@~ @H@D@~ @Hd@~ @ H@~ @ H,@~ @ H@~ @ Hr@~ @ H_@@"A+ Amount~ AEPI A~ AH@~ AHV@~ AH� @~ AH@~ AH @~ AH@@~ AHM@~ A H�@~ A H@~ A H2@~ A H@~ A Hh@A"B; AGI Amount~ BFt~ BIS~ BI� ~ BI&P~ BIZ~ BI2�~ BI� �~ BIe~ B I6J~ B I!~ B I~p<~ B I�A~ B If4!B<"C,Total Itemized Deductions:CECHCHCHCHCHCHCHC HC HC HC HC HC"D- Number of Returns~ DE|A~ DH@~ DH6@~ DH0@~ DH@~ DH @~ DH $@~ DH�1@~ D H@~ D H,@~ D H^@~ D H@@~ D Hg@D"DDDDE+ Amount~ EEm~ EH@~ EHG@~ EHP0�@~ EHX A~ EHA~ EHA~ EH�A~ E Hx� A~ E HF@~ E HH#A~ E H@~ E H @E"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GE(�A~ GH.@~ GH S@~ GH@@~ GHF@~ GH`@~ GH@~ GH@~ G H @~ G H@a@~ G He@~ G HD@~ G H7@G"H+ Amount~ HE�f~ HH@~ HHA~ HHhA~ HH8TA~ HHA~ HH`@~ HHa@~ H H˸@~ H H@~ H HԔ@~ H Hr@~ H H`e@H"HI,Taxable Income:IEIHIHIHIHIHIHIHI HI HI HI HI HI"IJ- Number of Returns~ JEt�A~ JH~ JHw@~ JH0@~ JH7@~ JH`@~ JH@@~ JH @~ J H@~ J H2@~ J H@~ J H@~ J H`j@J"K+ Amount~ KEz4~ KH~ KHU@~ KHA~ KH�>+~ KH6l~ KH*~ KHJ*I~ K H@8,A~ K H�A~ K H4�)A~ K H`A~ K H\SAK""L,Income Tax Before Credits:LELHLHLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ ME\�A~ MH@~ MH@v@~ MH@~ MH 7@~ MH @~ MH @~ MH @~ M H@~ M H4@~ M H@~ M H@~ M H`j@M"N+ Amount~ NE:A~ NH�?~ NH@~ NH @~ NH@~ NHԄA~ NHd�A~ NH� A~ N HA~ N H@~ N H0� A~ N H@~ N HAN"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PE@~ PH&@~ PH3@~ PH#@~ PH@~ PH@@~ PHf@~ PH@~ P H|@~ P H0@~ P H~ P J~ P JP"Q+ Amount~ QE@[@~ QH@~ QH@~ QHt@~ QH@~ QH@=@~ QH@~ QH@~ Q Hʢ@~ Q H @~ Q H~ Q J~ Q JQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR HR HR JR JR"S- Number of Returns~ SEJ@~ SH~ SH(@~ SH@~ SHԡ@~ SHf@~ SHl@~ SH@~ S Hx@~ S H d@~ S H@d@ S J** S J**S"T+ Amount~ TEƵ@~ TH~ TH�?~ THu@~ TH@~ TH\@~ TH@~ TH؂@~ T H o@~ T HL@~ T H@R@ T J** T J**T#U.Education Credits:UEUHUHUHUHUHUHUHU HU HU HU JU JU#V- Number of Returns~ VEK@ VJ** VJ**~ VHR@~ VH@~ VH@~ VHz@~ VHV@~ V H~ V H~ V H~ V H~ V HV"W+ Amount~ WE@ @ WJ** WJ**~ WH@~ WH@~ WH@~ WHq@~ WH̡@~ W H~ W H~ W H~ W H~ W HW"X,Foreign Tax Credit:XEXJXJXHXHXHXHXHX HX HX HX HX HX"Y- Number of Returns~ YE2@ YJ** YJ**~ YH̐@~ YHT@~ YH@~ YH@~ YH$@~ Y H@~ Y H@~ Y H@~ Y Hh@~ Y HV@Y"Z+ Amount~ ZE@ ZJ** ZJ**~ ZHH@~ ZHS@~ ZH0p@~ ZHt@~ ZH`r@~ Z H0~@~ Z Hr@~ Z H@~ Z H@~ Z H@Z" [,General Business Credit:[E[J[J[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \E@~ \H~ \H @~ \HM@~ \HR@~ \Hf@~ \Hh@~ \H@d@~ \ Hc@~ \ H@S@~ \ H@^@~ \ H?@~ \ H@@\"]+ Amount~ ]E>@~ ]H~ ]H�?~ ]H@@~ ]HN@~ ]Hj@~ ]Ht@~ ]Ht@~ ] Hu@~ ] Hd@~ ] H @~ ] Hw@~ ] Hu@]"^,Total Credits:^E^H^H^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _EXA~ _HJ@~ _Hz@~ _H�$@~ _H@~ _H`8@~ _H\@~ _H @~ _ H@~ _ H@@~ _ HT@~ _ H@q@~ _ H@_@_"`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`+ Amount~ `Es@~ `H @~ `H@~ `Hh@~ `Hw@~ `H@~ `Hy@~ `H@~ ` H@~ ` HP@~ ` H @~ ` Hl@~ ` H$@`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bE6@~ bHx@~ bHN@~ bHQ@~ bH@~ bH@~ bHp@~ bH@~ b HԤ@~ b H@~ b H@~ b Hk@~ b HV@b"c+ Amount~ cEpBA~ cH|@~ cH@~ cH*@~ cHb@~ cH@~ cH@@~ cHA@~ c H&@~ c H�@~ c Hz@~ c Hx@~ c H8@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eEP=A~ eH@~ eH@@~ eH�@~ eHm@~ eH@~ eH@~ eH@~ e H@~ e H:@~ e H@~ e H@~ e Hj@e"f+ Amount~ fEg9A~ fHN@~ fH@~ fH*@~ fH@~ fH A~ fH<�A~ fH� A~ f H]A~ f H @~ f H A~ f H`@~ f HP�Af"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hE|�A~ hH@~ hH@~ hH�4@~ hH@~ hH@~ hH@~ hH� @~ h H@~ h H>@~ h H@~ h H@~ h Hj@h"i+ Amount~ iEun~ iH@~ iH@~ iH@~ iHP@~ iH�A~ iHNA~ iH^ A~ i HH A~ i H@~ i H0& A~ i H K@~ i H� Ai"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kElA~ kHʠ@~ kH@}@~ kHt@~ kH@~ kH@~ kH� @~ kH@8@~ k H@~ k H>@~ k H(@~ k H{@~ k H`d@k"l+ Amount~ lE�S~ lH@~ lH@@~ lH@~ lHPr@~ lH(�A~ lH�A~ lH8�A~ l H�@~ l H�@~ l H@~ l H |@~ l H@@l"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nE @~ nHЂ@~ nH@~ nH]@~ nH@~ nH@~ nH}@~ nH@~ n H9@~ n Hp@~ n H@~ n Hy@~ n H@h@n"o+ Amount~ oEt�"A~ oHR@~ oH@~ oHD@~ oH]@~ oH.@~ oH@~ oH@~ o H@~ o H`*@~ o H@@~ o H @~ o Hp+@o"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qE@@~ qHt@~ qH@~ qH@~ qHI@~ qH$@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rE6@~ rHP@~ rH@~ rH@~ rH@~ rHl@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tE@~ tH@~ tHq@~ tHT@~ tH@~ tH @~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uE`k@~ uHh@~ uH@~ uHD@~ uH@~ uHZ@~ 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~ wEA~ wH@~ wHP@~ wH@~ wH@o@~ wHV@~ wH`@~ wH@~ w H@~ w H@~ w Ht@~ w H0@~ w Hj@w"x+ Amount~ xE`�~ xHM@~ xH @~ xHA~ xHx�A~ xHA~ xHA~ xHk A~ x H� A~ x H@~ x H A~ x H@@~ x HAx"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zE0jA~ zHr@~ zHp~@~ zHp@~ zH�%@~ zH� @~ zHq@~ zH@~ z HӰ@~ z Hܒ@~ z H@~ z Ha@~ z HE@z"{+ Amount~ {E�>~ {H~ {H K~ {H@~ {H~ {H@~ {H�'~ {HF~ { H~ { H~ { H~ { H~ { H�{""|,Tax Due at Time of Filing:|E|H|H|H|H|H|H|H| H| H| H| H| H|"}- Number of Returns~ }E.@~ }H@~ }H@~ }H@~ }H@~ }Hp@~ }H3@~ }HC@~ } H@~ } H@~ } Hh@~ } H@o@~ } HT@}"~+ Amount~ ~E@% A~ ~H@~ ~HP@~ ~H@~ ~H[@~ ~H@@~ ~H@~ ~H-@~ ~ Hz@~ ~ H&@~ ~ H@@~ ~ Hc@~ ~ 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@@~ HH@~ Hr@~ H@~ H@~ H?@~ H @~ Hd@~ H`@~ H `@~ HP@ J** J**"�+ Amount~ �E A~ �H@~ �H�-@~ �H@@~ �H`k@~ �H@~ �Hc@~ �HZ@~ � H@~ � H@~ � H|@ � J** � J**�"#�,State and Local Income Tax:�E�H�H�H�H�H�H�H� H� H� H� J� J�"�- Number of Returns~ �E@~ �HL@~ �H@~ �H@~ �H@~ �H@~ �H@~ �H@~ � HB@~ � Hڧ@~ � H@~ � H@~ � H g@�"�+ Amount~ �E �A~ �H@~ �Hz@~ �H@~ �H@~ �H@~ �HK@~ �H@~ � Hy@~ � H@@~ � H@~ � H@@~ � H@�"�,Real Estate Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �Ej@~ �Hܘ@~ �H@~ �H@~ �H:@~ �He@~ �H@~ �H@~ � HS@~ � H@~ � H@~ � H`~@~ � Hf@�"�+ Amount~ �E8�A~ �H@~ �H @~ �H@~ �H@~ �H@~ �H�<@~ �H@@~ � H@~ � H@~ � H@~ � H@~ � H$@�"�,Taxes Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �EXA~ �H@~ �H@~ �HU@~ �H@~ �H@~ �H�'@~ �H5@~ � H@~ � H4@~ � HX@~ � HH@~ � Hg@�"�+ Amount~ �E�,+~ �H@~ �Hk@~ �H'@~ �H@@~ �H0t@~ �Hx{A~ �H`@~ � H@~ � H`@~ � H @~ � H@~ � H@&@�" �,Interest Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E�@~ �H@~ �Hp@~ �HA@~ �H@~ �H@@~ �H@~ �H@~ � Hν@~ � H@~ � H@~ � Hx@~ � H@`@�"�+ Amount~ �E`�&A~ �H]@~ �H6@~ �H@~ �H@~ �H(A~ �H�A~ �H@~ � H 8@~ � H@~ � H.@~ � Ht@~ � Hp@�" �,Contributions Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �EP@~ �H~ �H`@~ �H@~ �H1@~ �H@~ �H@9@~ �H@~ � Hj@~ � H@~ � HJ@~ � H@~ � H g@�"�0 Amount~ �G0A~ �K~ �K@~ �K@~ �K@~ �K@~ �K`@~ �Kd@~ � KY@~ � K@~ � K]@~ � K9@~ � K�@�"�$ 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!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� ( ( ( ( ( ( ( (  (  (  (  (  (!(!(!(!(!(!(!(!(! (! (! (! (! ("("("("("("("("(" (" (" (" (" (#(#(#(#(#(#(#(#(# (# (# (# (# ($($($($($($($($($ ($ ($ ($ ($ (%(%(%(%(%(%(%(%(% (% (% (% (% (&(&(&(&(&(&(&(&(& (& (& (& (& ('('('('('('('('(' (' (' (' (' (((((((((((((((((( (( (( (( (( ()()()()()()()()() () () () () (*(*(*(*(*(*(*(*(* (* (* (* (* (+(+(+(+(+(+(+(+(+ (+ (+ (+ (+ (,(,(,(,(,(,(,(,(, (, (, (, (, (-(-(-(-(-(-(-(-(- (- (- (- (- (.(.(.(.(.(.(.(.(. (. (. (. (. (/(/(/(/(/(/(/(/(/ (/ (/ (/ (/ (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,�> ��" ������������������������������