�\pjnwill00 8IXa� 7(zD]a}o�˾ �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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C "<C "<�C "<�C "<��C "<��C "<�C xA�C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � X�l������6��6��6�6 � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          >D33333%3Size of Adjusted Gross Income3 3 3 3 3 45?NevadaB Breakeven~ 7�?~ 8@~ 8@~ 8L@~ 8j@~ 8O@~  8j@~  8OA~  8jA~  8�A~  8�.A5@BTotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and5ACReturns  Loss~ 9@~ 9@~ 9L@~ 9j@~ 9O@~ 9j@~  9OA~  9jA~  9�A~  9�.A  Over:.*!!!!!!! ! ! ! ! ! + Returns Count~ E|�-A~ H:@~ HA~ Hp�A~ HA~ HA~ Hh�A~ H@~ H@~ H@~ H@~ H@~ H@ " +Joint Returns Count~ EA~ Hȫ@~ H@~ H@~ H @~ H@~ H�@~ H@@~ H@~ H!@~ H@~ H@~ Hܔ@ " +Single Returns Count~ E�A~ HF@~ H�@~ H D@~ H�@~ H(@~ H@@~ H@~ H@@~ H$@~ H@~ Hp@~ H}@ " +Head of Household Count~ E@PA~ H{@~ H@~ H@7@~ HD@~ H@~ Hs@~ H@~ H,@~ Hv@~ Hy@~ HR@~ HJ@ " +Number of Farm Returns~ EH@~ Hx@~ H@q@~ H u@~ Ht@~ H8@~ Hp@~ HPz@~ H`t@~ Ha@~ Hh@~ HR@~ HR@ "#+Paid Preparer Returns Count~ E`� A~ H@~ Hp@~ H @~ HPV@~ HP@~ H0'@~ H @~  H@~  HN@~  H@~  HD@~  H @",Salaries and Wages:EHHHHHHH H H H H H"- Number of Returns~ Ex�)A~ HZ@~ Hb@~ HA~ HhvA~ H-A~ H`@~ H @~  H@~  H@~  Hp@~  HȠ@~  H@"+ Amount~ Eb*�~ H@~ Hm&~ H\@A~ H�~ HJ�~ H: �~ H~  HJA~  H�1J~  H�r~  H,~  H�.Y" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ ED�A~ H@~ H@~ H`@~ H`G@~ H@@~ H@~ H@~  H`M@~  H@~  H&@~  Hn@~  Ht@"+ Amount~ Ejw~ HU@~ H@~ HN@~ H@~ HA~ HA~ HPA~  H,A~  H@~  H A~  HnA~  HЪ!A",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ E@~ H}@~ H@~ H@@~ H@~ HT@~ Hm@~ H~@~  H~@~  H@~  H@~  H@~  H@"+ Amount~ E�6$~ HA@~ H@~ H@~ H@~ H@~ H@@~ H�@~  H@~  H@~  H@~  H�@~  H(pA",Dividends Received:EHHHHHHH H H H H H"- Number of Returns~ EMA~ H@~ H@~ H@~ Hu@~ H b@~ H@~ H9@~  H@@~  H@~  H@~  H@~  H̚@"+ Amount~ E>~ HI@~ H@~ H@6@~ H@~ H`@~ H3@~ HP%@~  Hv@~  H x@~  Ht�@~  H@~  HH'A" ,State and Local Refunds:EHHHHHHH H H H H H"- Number of Returns~ E@@~ H t@~ Hx@~ H@~ H@~ H-@~ Hߴ@~ Hf@~  H@~  H@~  H`@~  H{@~  H@"+ Amount~ E@d@~ Hؗ@~ HP@~ H@~ Hؒ@~ H@~ H@~ H@~  H^@~  H@~  H@~  HȪ@~  H@"6,.Business or Profession Net Income (less loss):EHHHHHHH H H H H H"- Number of Returns~ E0@~ Hz@~ Hz@~ H@~ Hw@~ H@~ H.@~ H@~  HI@~  HH@~  HX@~  H@~  H@" �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� + Amount~ EeQ~ H�~ H @~ H@~ H@@~ Hp�A~ H �A~ HX]A~ HX�A~ H`0@~ HNA~ H�1@~ H`rA "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "Ep�A~ "Hγ@~ "H@~ "H@~ "HD@~ "H@~ "H@~ "H@T@~ " HC@~ " H̺@~ " Hi@~ " Hv@~ " H@""#+ Amount~ #E*�~ #HRA~ #H ~ #HB@~ #HO@~ #Hk@~ #Ha@~ #H@~ # HA~ # H@~ # H�1A~ # HA~ # HJ#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %E�@~ %H}@~ %H@~ %H;@~ %H@~ %H\@~ %HV@~ %H@~ % H@~ % H@~ % H|@~ % Hpp@~ % H`b@%"&+ Amount~ &EN�0~ &H@~ &H@~ &H@~ &H�@~ &HP@~ &H`YA~ &H�@~ & H@~ & H@@~ & H@~ & H`@~ & H@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (EpcA~ (Hܐ@~ (H@~ (H�4@~ (H@~ (H@~ (HT@~ (H@0@~ ( H@~ ( H @~ ( H4@~ ( H0@~ ( Hy@(")+ Amount~ )EZ=�~ )H@~ )H@~ )H} A~ )HA~ )H "A~ )Ĥ%A~ )HA~ ) HA~ ) Hp@~ ) Ho@~ ) H|@~ ) H@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +Eή@~ +H@x@~ +Hq@~ +Ht@~ +Hpt@~ +H@~ +H0@~ +Hz@~ + Hs@~ + Ha@~ + H h@~ + HR@~ + H@Q@+",+ Amount~ ,E~ ,Ht~ ,H؟~ ,HF~ ,HN~ ,H4~ ,H:~ ,H ~ , Hf~ , Hؑ~ , H~ , HƲ~ , H�,""-,Unemployment Compensation:-E-H-H-H-H-H-H-H- H- H- H- H- H-".- Number of Returns~ .E(@~ .H`j@~ .H@~ .H@~ .H@~ .H[@~ .H@~ .HJ@~ . H@~ . Hv@~ . H@j@~ . H3@~ . H&@."/+ Amount~ /E A~ /H@~ /H@�@~ /H ;@~ /H`s@~ /H@@~ /Hz@~ /H @~ / H@~ / H@~ / H@~ / HQ@~ / Hc@/"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 H0 H0"1- Number of Returns~ 1E@~ 1HR@~ 1Hpv@~ 1HԚ@~ 1H@~ 1H@@~ 1H�3@~ 1H@~ 1 HϹ@~ 1 H@~ 1 H\@~ 1 HP@~ 1 H{@1"2+ Amount~ 2E�+~ 2H@~ 2H̙@~ 2H̭@~ 2H@~ 2HjA~ 2H8� A~ 2H @~ 2 H@~ 2 H@~ 2 H�2@~ 2 H.@~ 2 H@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4E@~ 4H`@~ 4HH@~ 4HH@~ 4H֨@~ 4Hd@~ 4H@~ 4HR@~ 4 H@~ 4 H@~ 4 H@~ 4 Hf@~ 4 H[@4"5+ Amount~ 5E@@~ 5H@r@~ 5H@~ 5HP@~ 5Ho@~ 5H@~ 5H@~ 5Hͻ@~ 5 H߷@~ 5 H(@~ 5 HH@~ 5 HX@~ 5 Hv@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7E@@~ 7H@a@~ 7H@~ 7Hڧ@~ 7H@~ 7H1@~ 7H @~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8E@~ 8H]@~ 8H�@~ 8HD@~ 8H̦@~ 8Hy@~ 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~ :E@@~ :HP@~ :Hĕ@~ :H@~ :H@~ :H@~ :H @~ :H@@~ : H@~ : H@~ : HP@~ : H@~ : Hs@:";+ Amount~ ;E@~ ;H̑@~ ;H@~ ;H@~ ;H@~ ;H>@~ ;H[@~ ;H\@~ ; H@~ ; H֧@~ ; H@~ ; Hl@~ ; H@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =El@~ =H=@~ =HP@~ =H@i@~ =H s@~ =H@~ =H@~ =H@@~ = H@~ = H@~ = H@~ = H@h@~ = H\@=">+ Amount~ >E@@~ >HPp@~ >Ha@~ >HP@~ >HT@~ >H@~ >H\@~ >H@~ > H@~ > Hu@~ > H@~ > H @~ > 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~ @H@~ @Hm@~ @H@~ @H@~ @H@~ @H[@~ @H@~ @ H@~ @ H@~ @ H@~ @ H@~ @ H@@"A+ Amount~ AET#A~ AH@~ AH@~ AH@~ AHB@~ AH@~ AH@~ AH N@~ A H*@~ A HN@~ A H@~ A H)@~ A Hj@A"B; AGI Amount~ BF6a ~ BI�~ BI8�'A~ BIJԥ~ BI�+�~ BInR�~ BI41`A~ BI^CT~ B I'~ B Ix~ B Ih�~ B Iv~ B I�;�B<"C,Total Itemized Deductions:CECHCHCHCHCHCHCHC HC HC HC HC HC"D- Number of Returns~ DEDA~ DH@~ DHʺ@~ DH@~ DH>@~ DH�7@~ DH`@~ DH @~ D H@~ D HW@~ D H@~ D Hڠ@~ D H@D"DDDDE+ Amount~ EEV9�~ EH@~ EH @~ EH A~ EHLA~ EHpC~ EH.oT~ EHX-A~ E HI5~ E H�9A~ E HA~ E Hx A~ E HN�,E"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GE&~ GH@~ GH�A~ GHnA~ GHp2A~ GH@~ GHX@~ GH@~ G Hy@~ G H̙@~ G H@~ G H@~ G H{@G"H+ Amount~ HE^�~ HH@~ HH,(~ HH�6~ HH!/~ HH@b&A~ HHLA~ HH0@~ H H@~ H H@~ H H@~ H H@~ H H@H"HI,Taxable Income:IEIHIHIHIHIHIHIHI HI HI HI HI HI"IJ- Number of Returns~ JE(AJJ ** JJ ** ~ JHxPA~ JHA~ JH8WA~ JHA~ JH`@~ J H`@~ J Hw@~ J H@~ J H@~ J H@J"K+ Amount~ KEj#KJ ** KJ ** ~ KHNg5~ KH?A~ KHv�'~ KH2g_~ KHn�~ K H�~ K HJ_~ K Hz$�~ K H�)h~ K H uK""L,Income Tax Before Credits:LELJLJLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ ME1~ MH4@~ MH`@~ MHNA~ MHA~ MH0WA~ MHA~ MH`@~ M H`@~ M Hw@~ M H@~ M H@~ M H@M"N+ Amount~ NE�~ NH @~ NH?@~ NH@�@~ NHx�A~ NHf�.~ NHx�-A~ NH^�.~ N H(A~ N HA~ N H5~ N H} A~ N HvN"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PE8� A~ PH6@~ PHB@~ PH@~ PH�@~ PH.@~ PH@=@~ PH@K@~ P H5@P J ** P J ** ~ P J~ P JP"Q+ Amount~ QE`�A~ QH @~ QH@~ QHk@~ QH@@~ QH @~ QH�"@~ QHi@~ Q H@Q J ** Q J ** ~ Q J~ Q JQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR JR JR JR JR"S- Number of Returns~ SE @SJ ** SJ ** ~ SH@~ SHh@~ SHa@~ SHC@~ SH@~ S H@~ S HX@~ S H@~ S HR@~ S H3@S"T+ Amount~ TE@TJ ** TJ ** ~ TH@~ THx@~ TH@~ TH@~ TH@~ T H@~ T HPv@~ T H@r@~ T HD@~ T H&@T#U.Education Credits:UEUJUJUHUHUHUHUHU HU HU HU HU HU#V- Number of Returns~ VES@VJ ** VJ ** ~ VH@~ VH@~ VH@~ VH@~ VH@~ V H@~ V H~ V H~ V H~ V HV"W+ Amount~ WE@WJ ** WJ ** ~ WH޲@~ WH˵@~ WH@~ WHi@~ WH2@~ W H@~ W H~ W H~ W H~ W HW"X,Foreign Tax Credit:XEXJXJXHXHXHXHXHX HX HX HX HX HX"Y- Number of Returns~ YEX@~ YH~ YH@~ YH@~ YHX@~ YHd@~ YH@~ YH:@~ Y H@~ Y H@~ Y H@~ Y HȊ@~ Y H@Y"Z+ Amount~ ZE@~ ZH~ ZH*@~ ZHJ@~ ZH@[@~ ZHv@~ ZH�@~ ZH@~ Z H@~ Z HP@~ Z H@~ Z H@~ Z H@Z" [,General Business Credit:[E[H[H[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \E@~ \H~ \H@~ \HJ@~ \HS@~ \H@j@~ \Hr@~ \H`m@~ \ Hpq@~ \ H`@~ \ H@s@~ \ H`@~ \ H`f@\"]+ Amount~ ]E@~ ]H ]J*~ ]H9@~ ]HL@~ ]Hr@~ ]H@~ ]H~@~ ] H@~ ] Hps@~ ] H@~ ] H@~ ] Hc@]"^,Total Credits:^E^H^J^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _ET�A~ _HO@~ _H@~ _H@@~ _H0@~ _H�<@~ _H@~ _H@~ _ H@~ _ H @~ _ H@~ _ H0@~ _ 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~ `E8SA~ `H @~ `H @~ `H@~ `H^@~ `H S@~ `H`n@~ `H@@~ ` Hn@~ ` H@~ ` Hʵ@~ ` Hϵ@~ ` H^@`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bE@~ bH@~ bHU@~ bH<@~ bH7@~ bH@~ bHr@~ bHH@~ b H@~ b H@~ b H:@~ b H@~ b H @b"c+ Amount~ cE A~ cH@~ cH@~ cH@~ cH$@~ cH@~ cHe@~ cH�*@~ c H@~ c H?@~ c H@~ c H@~ c H@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eEFh.~ eHA@~ eH@~ eH-@~ eH�A~ eH�6A~ eH�A~ eH@~ e H@~ e H{@~ e H@~ e H@~ e Hԝ@e"f+ Amount~ fE~ fHr@~ fH6@~ fHp@~ fH(�A~ fHVp)~ fHp+A~ fHI&A~ f H/~ f HdA~ f H*A~ f H4� A~ f Htf"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hE�0~ hHԗ@~ hHf@~ hH�*�@~ hHЄA~ hH0~A~ hH`�A~ hH @~ h H`@~ h H@~ h H@~ h H @~ h H@h"i+ Amount~ iEn �~ iHh@~ iHG@~ iHB@~ iHA~ iH�%A~ iH`9~ iHn`.~ i H�(A~ i HA~ i Hg7~ i Hؿ A~ i HJui"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kE�+A~ kH@~ kH`o@~ kHXiA~ kHx_A~ kHjA~ kH�3A~ kH@@~ k He@~ k H@~ k HX@~ k Hl@~ k H@k"l+ Amount~ lE>xM~ lH@~ lH@~ lH@� A~ lHL�A~ lH6�4~ lH=~ lH$&A~ l Hԩ$A~ l HA~ l H�A~ l H, A~ l HH�Al"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nE`@~ nH@~ nH$@~ nH|@~ nH@~ nH@~ nH@~ nH@~ n H@~ n H@~ n H^@~ n Ht@~ n H@n"o+ Amount~ oE@A~ oH@Q@~ oH@~ oH@w@~ oHe@~ oH@~ oH�@~ oH@~ o HA~ o H q@~ o H@A~ o HX�A~ o H\F/Ao"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qEh�A~ qH@~ qH]@~ qH@~ qH�!@~ qH@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rEh A~ rH@~ rH@@~ rH@~ rH�@~ rH@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tE@~ tH ~@~ tH�&@~ tH`@~ tH@~ tHЕ@~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uEAA~ uH w@~ uH@~ uH@~ uH@~ uHr@~ uH~ uH~ u H~ u H~ u H~ u H~ u Hu"v,Total Tax Payments:vEvHvHvHvHvHvHvHv Hv Hv Hv Hv Hv"w- Number of Returns~ wE�#9~ wH@~ wHI�@~ wHx�A~ wH�A~ wH�<A~ wHp�A~ wH{@~ w H`@~ w H4@~ w Ho@~ w H@~ w H@w"x+ Amount~ xEP~ xH m@~ xH@~ xH�A~ xH@eA~ xH\�,A~ xHXD~ xHX2~ x HV3~ x HA~ x HF6~ x H�4 A~ x H,=Ax"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zE.S-~ zHP@~ zH}@~ zHrA~ zH�A~ zHA~ zH]@~ zH@@~ z H@~ z H\@~ z H(@~ z H@~ z Hu@z"{+ Amount~ {E�~ {H~ {H~ {H@`~ {HHf ~ {Ht�~ {Hn ~ {H`Y~ { HP~ { HA~ { H~ { H~ { HS{""|,Tax Due at Time of Filing:|E|H|H|H|H|H|H|H| H| H| H| H| H|"}- Number of Returns~ }E@A~ }HЊ@~ }H@~ }H@~ }H\@~ }H�@~ }H�@~ }H@@~ } HA@~ } Hp@~ } Hi@~ } H@~ } H@@}"~+ Amount~ ~E8*A~ ~HT@~ ~Hk@~ ~H@~ ~H@~ ~H@~ ~H@~ ~H0'@~ ~ H` @~ ~ H@~ ~ HA~ ~ H@~ ~ H aA~"#,Medical and Dental Expense:EHHHHHHH H H H H H"�l�����������������������������������������������������*��3��b��R��m��f��f��n��l��d��n��o��i��o- Number of Returns~ E@~ H@~ H:@~ Hw@~ HD@~ H@~ Hr@~ H@~ H@~ H w@~ H l@~ H.@~ H@"�+ Amount~ �E|JA~ �H@~ �H@~ �H`@~ �H@~ �H`@~ �H@@~ �H@~ � H@~ � H@~ � HJ@~ � HX@~ � H@�"#�,State and Local Income Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E`~@~ �HP@~ �H@@~ �H@~ �Hʦ@~ �Hl@~ �H[@~ �Hc@~ � Hy@~ � H@~ � H@~ � H@@~ � H@�"�+ Amount~ �EHA~ �Hҫ@~ �H8@~ �H@~ �H@~ �H@@~ �H'@~ �H@~ � H@@~ � H@~ � H#@~ � H@@~ � H0@�"�,Real Estate Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E 8A~ �H@~ �Hŵ@~ �HI@~ �H@~ �H@~ �H�@~ �H@~ � H>@~ � H@~ � H@~ � H@~ � H@�"�+ Amount~ �EW"~ �H#@~ �H@~ �H@~ �H@~ �HP@@~ �H@~ �H$@~ � H@@~ � H:@~ � H@i@~ � H@~ � H@@�"�,Taxes Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �EA~ �H@~ �H @~ �Hz@~ �H Z@~ �H@@~ �H[@~ �H@~ � H@~ � H.@~ � H@~ � H@~ � Hܖ@�"�+ Amount~ �E:~ �H@~ �H@~ �H@z@~ �H@F@~ �H�A~ �H�*A~ �HN@~ � H@~ � H`g@~ � HPh@~ � H�0@~ � H�A�" �,Interest Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E�:A~ �H@~ �H@~ �H@~ �HY@~ �H0 @~ �H3@~ �H @~ � H@~ � H@~ � H@~ � H@~ � H̓@�"�+ Amount~ �EtLA~ �H@~ �H@ @~ �H`@~ �H A~ �Hr'~ �H@�(A~ �Hl� A~ � HA~ � Hh�A~ � H`5 A~ � HB@~ � HP! A�" �,Contributions Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �EqA~ �H~ �H@~ �H~@~ �H@~ �H@6@~ �HPv@~ �H@;@~ � H @~ � H5@~ � H@~ � Hȟ@~ � H@�"�0 Amount~ �G.�8~ �K~ �KB@~ �K@~ �K_@~ �K@~ �K�A~ �KЙ@~ � K@~ � K@~ � K@@~ � K�(@~ � K@= A�"�$ 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,�> ��" ������������������������������