\pjnwill00 8yX ~(Dma}-B  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_);_(* \(#,##0\);_(* "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 #<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? New HampshireB 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~ EP#A~ Hs@~ H@~ H0@@~ H0@~ H0|@~ H@~ Hm@~ H@~ H@~ HA@~ H@~ HH@ " +Joint Returns Count~ E1A~ H@~ H@~ HG@~ HD@~ H@~ H0@~ H @~ H@~ Hi@~ H@~ H@~ H@ " +Single Returns Count~ ELA~ H|@~ H @~ H`@~ H@~ H@~ H@$@~ H*@~ H^@~ H@~ H8@~ Hh@~ H[@ " +Head of Household Count~ E@~ H h@~ HX@~ H@~ H@~ H@~ H̲@~ Hp@~ H@~ Hk@~ Hj@~ HD@~ H*@ " +Number of Farm Returns~ E@~ HZ@~ H f@~ Hl@~ Hm@~ Hw@~ Hx@~ Hl@~ H e@~ HS@~ HY@~ H7@~ H$@ "#+Paid Preparer Returns Count~ E A~ HD@~ H@W@~ H@~ H@*@~ H@~ H]@~ Hr@~  H@#@~  H-@~  H@~  H@~  H@",Salaries and Wages:EHHHHHHH H H H H H"- Number of Returns~ Eh A~ H@~ H@~ H@~ H0~@~ H@~ H`@~ H@~  H@~  H@~  Hf@~  HL@~  HІ@"+ Amount~ Ej~ H@@~ HdA~ H5=~ Hj~ H~ H+~ Hn[~  Hz~  H6A~  Hd=A~  H+"A~  H64" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ EpA~ Hn@~ H`@~ H @~ H@~ H|@~ Hp.@~ H`@~  H@~  HO@~  H@~  H@~  H(@"+ Amount~ Eh5~ H@~ H@~ H/@~ H @~ H@@~ Hе@~ HP@~  H @~  H@~  H@~  H<@~  H0@",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ E@@~ Hp@~ Hܒ@~ H@~ H@~ H`@~ H@~ Hئ@~  H(@~  H@~  Hv@~  H@~  H@@"+ Amount~ E? + Amount~ E^~ H@"~ H`@~ H@~ Hm@~ HX A~ H(]A~ HNA~ Hh A~ HAA~ H@ A~ Ho@~ H`@ "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "EA~ "H@~ "H@~ "HE@~ "H@~ "H@~ "H@~ "H5@~ " H@~ " HŽ@~ " H@~ " H\@~ " H@""#+ Amount~ #Ezu~ #H۷@~ #H@~ #Hx@~ #H@~ #H@~ #H`@~ #Hp@~ # H@~ # HV@~ # HRA~ # Hh A~ # HV:#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %E@~ %Hj@~ %H<@~ %H@~ %H@~ %H@~ %H@~ %Hݵ@~ % HF@~ % H|@~ % H@~ % H@_@~ % HM@%"&+ Amount~ &E@<A~ &H@~ &Hx@~ &H@|@~ &HA@~ &H0f@~ &H@~ &H/@~ & H@~ & H5@~ & H`P@~ & H߸@~ & H@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (Ej@~ (Hw@~ (HѼ@~ (H@~ (H@~ (H@@~ (Ho@~ (H@~ ( H@~ ( H@~ ( Hx@~ ( Hpr@~ ( H`f@(")+ Amount~ )Ed47A~ )H߱@~ )H@~ )HA~ )HpgA~ )HTA~ )HDA~ )H A~ ) HXA~ ) H@~ ) H@~ ) H@~ ) HB@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +EX@~ +HY@~ +He@~ +Hk@~ +H@l@~ +H@w@~ +H`x@~ +H@l@~ + Hd@~ + HS@~ + H@Y@~ + H6@~ + H$@+",+ Amount~ ,E~ ,H~ ,H|~ ,Hp~ ,H@~ ,Ht~ ,H~ ,HP~ , Hȋ~ , H`{~ , HD~ , Hi~ , H{,""-,Unemployment Compensation:-E-H-H-H-H-H-H-H- H- H- H- H- H-".- Number of Returns~ .E`@~ .HH@~ .H@~ .He@~ .H@~ .H]@~ .H5@~ .H@~ . H@~ . H`@~ . Hr@ . K **  . K ** ."/+ Amount~ /E`d@~ /H@d@~ /HL@~ /H!@~ /Hs@~ /H@~ /H@~ /H@~ / HM@~ / Hz@~ / HL@ / K **  / K ** /"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 K0 K0"1- Number of Returns~ 1E @~ 1H2@~ 1He@~ 1H@~ 1H@~ 1H@~ 1H@~ 1HB@~ 1 HX@~ 1 HT@~ 1 H@~ 1 Hpp@~ 1 Hb@1"2+ Amount~ 2EhA~ 2Ha@~ 2Hȋ@~ 2H@~ 2HV@~ 2HS@~ 2HpA~ 2H+@~ 2 H@A@~ 2 H@~ 2 H@@~ 2 H@~ 2 H@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4E@@~ 4HT@~ 4HX@~ 4H\@~ 4H@~ 4H@~ 4H@~ 4Hr@~ 4 H@~ 4 H@~ 4 H~@~ 4 HU@~ 4 HF@4"5+ Amount~ 5E@~ 5Hb@~ 5HL@~ 5H@~ 5Hմ@~ 5Hk@~ 5Ht@~ 5H@~ 5 H@~ 5 HD@~ 5 H$@~ 5 Hq@~ 5 Ha@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7E@~ 7HX@~ 7H@~ 7H @~ 7H<@~ 7H@~ 7HS@~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8Ew@~ 8H@T@~ 8H@~ 8H@~ 8H@~ 8H@~ 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~ :EV@~ :Hps@~ :H\@~ :H`@~ :H@~ :HW@~ :Hh@~ :H@~ : H"@~ : H@~ : H@~ : Hpu@~ : H@j@:";+ Amount~ ;E`@~ ;H@~ ;H@~ ;H@~ ;H@~ ;H@~ ;H@~ ;H@~ ; H@~ ; H2@~ ; H@~ ; H@~ ; H@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =E@~ =H(@~ =HS@~ =Ho@~ =Hy@~ =H@@~ =HԘ@~ =H|@~ = HT@~ = H @~ = H@~ = H`a@~ = HS@=">+ Amount~ >EW@~ >H@V@~ >Hd@~ >H(@~ >H@~ >H@~ >H^@~ >Hs@~ > HN@~ > Hq@~ > H@~ > H*@~ > H@>"?,Total Adjustments:?E?H?H?H?H?H?H?H? H? H? H? H? H?"@lAB=CDE FGHIJKLMNOPQRSTUVWXYZ[\]^_@- Number of Returns~ @E@~ @H @~ @Hm@~ @H@~ @H@~ @Hq@~ @H@6@~ @H.@~ @ H@~ @ HP@~ @ Hj@~ @ H؈@~ @ H@|@@"A+ Amount~ AEbA~ AH@~ AH@~ AH@@~ AH@~ AH@~ AH@7@~ AH @~ A Hc@~ A H@~ A H@@~ A H7@~ A Hv@A"B; AGI Amount~ BFVb~ BIp ~ BIܥ A~ BIS~ BIt@A~ BI ~ BIn~ BI~ B I >~ B Iz~ B IN~ B I\0A~ B IB<"C,Total Itemized Deductions:CECHCHCHCHCHCHCHC HC HC HC HC HC"D- Number of Returns~ DE6 A~ DH(@~ DH@~ DH@~ DH5@~ DH@~ DHp@~ DHp@~ D H@~ D H@~ D H@~ D H`@~ D H؄@D"DDDDE+ Amount~ EEZ~ EHv@~ EH @~ EHP@~ EHHA~ EHA~ EH(A~ EH<%A~ E H,%A~ E H$A~ E H,5A~ E H0@~ E HAE"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GEXA~ GHҮ@~ GH@~ GH0@~ GH@~ GH@~ GHH@~ GH@~ G HK@~ G H<@~ G HԔ@~ G Hz@~ G Hi@G"H+ Amount~ HEى~ HH@~ HH4A~ HHwA~ HHA~ HHDA~ HHA~ HH@~ H H@~ H H׿@~ H H-@~ H H@~ H H@H"HI,Taxable Income:IEIHIHIHIHIHIHIHI HI HI HI HI HI"IJ- Number of Returns~ JE` A~ JH~ JH p@~ JH0@~ JH@~ JH`L@~ JH@~ JHe@~ J H@~ J H@~ J H=@~ J HЙ@~ J H@@J"K+ Amount~ KE~ KH~ KH@0@~ KHХA~ KHV=I~ KH `~ KH^*~ KH!JA~ K Hzg~ K Hc~ K HDA~ K H _/A~ K H,K""L,Income Tax Before Credits:LELHLHLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ ME ~ MH @~ MH@v@~ MH@~ MHЮ@~ MH L@~ MH@~ MHe@~ M H @~ M H@~ M H=@~ M HЙ@~ M H@@M"N+ Amount~ NE4~ NH?~ NH@~ NH@~ NHhA~ NHA~ NH*~ NHv'~ N H'A~ N HA~ N H&A~ N HA~ N H+N"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PE@X@~ PH*@~ PH:@~ PHɽ@~ PHH@~ PH@X@~ PH=@~ PHS@~ P H@~ P HF@~ P H~ P K~ P KP"Q+ Amount~ QE~@~ QH@~ QH@~ QHԤ@~ QH@~ QH@~ QH@~ QH@~ Q HG@~ Q H2@~ Q H~ Q K~ Q KQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR HR HR KR KR"S- Number of Returns~ SE4@~ SH~ SH@~ SH|@~ SH@~ SH@~ SH@~ SHӶ@~ S H֭@~ S H@~ S H@~ S HL@~ S H0@S"T+ Amount~ TEO@~ TH~ TH?~ TH@~ TH@~ TH@~ TH@~ THڤ@~ T H@~ T H}@~ T Ht@~ T H?@~ T H$@T#U.Education Credits:UEUHUHUHUHUHUHUHU HU HU HU HU HU#V- Number of Returns~ VE @~ VH~ VH@~ VH@~ VH@~ VH@~ VH,@~ VHC@~ V H~ V H~ V H~ V H~ V HV"W+ Amount~ WE@~ WH~ WHh@~ WH<@~ WH@~ WH@~ WH@~ WHܴ@~ W H~ W H~ W H~ W H~ W HW"X,Foreign Tax Credit:XEXHXHXHXHXHXHXHX HX HX HX HX HX"Y- Number of Returns~ YEJ@~ YH~ YHЊ@~ YH4@~ YH@~ YH"@~ YH@@~ YH@~ Y H@~ Y Hl@~ Y H@~ Y H8@~ Y Hz@Y"Z+ Amount~ ZE@~ ZH~ ZH3@~ ZHH@~ ZHT@~ ZH`j@~ ZH0y@~ ZHpw@~ Z H@~ Z H(@~ Z HX@~ Z H@~ Z H@Z" [,General Business Credit:[E[H[H[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \EД@~ \H~ \H$@~ \H<@~ \HQ@~ \Hb@~ \Hh@~ \Hf@~ \ H`n@~ \ Ha@~ \ Hi@~ \ HK@~ \ HL@\"]+ Amount~ ]E@~ ]H~ ]H?~ ]H*@~ ]HP@~ ]Hf@~ ]Hps@~ ]Ht@~ ] H@@~ ] Hu@~ ] H@~ ] H@~ ] H؁@]"^,Total Credits:^E^H^H^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _E% A~ _H<@~ _H@~ _H F@~ _H@~ _H@8@~ _Hv@~ _H@@~ _ H@~ _ H&@~ _ H®@~ _ H @~ _ Hp~@_"`labcdefghijklmnopqrstuvwxyz{|}~`+ Amount~ `E8A~ `H@~ `H@~ `HH@~ `H@~ `H @~ `H@~ `H@~ ` H@~ ` Hڡ@~ ` H@~ ` H`@~ ` H@`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bE+@~ bH@~ bH@~ bH@~ bH @~ bH@~ bH@~ bH@~ b H{@~ b Hl@~ b H@~ b H@~ b H t@b"c+ Amount~ cEp: A~ cH@~ cH@~ cH@~ cH@~ cH @~ cH`Q@~ cHx@~ c H@@~ c H@~ c H@~ c H @~ c H@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eE`A~ eH@~ eH`@~ eH0@~ eH@~ eHph@~ eH@~ eHa@~ e H@~ e H@~ e H>@~ e Hؙ@~ e HH@e"f+ Amount~ fE[)~ fH@~ fHu@~ fH@~ fH_A~ fH`A~ fH'~ fHl"A~ f H5.~ f HA~ f HP'A~ f HA~ f H%Af"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hE ~ hH@~ hH@@~ hH@~ hH@~ hHp@~ hH`@~ hHe@~ h H`@~ h H@~ h H>@~ h Hܙ@~ h HH@h"i+ Amount~ iEvk8~ iH@~ iH@~ iH@~ iHA~ iHGA~ iH5%A~ iHX#A~ i Hl.(A~ i H<A~ i H<'A~ i HTA~ i H+i"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kETb!A~ kH@~ kH@~ kH0@~ kHP@~ kH@~ kH0@~ kH`\@~ k H@~ k H'@~ k H@~ k H@~ k H(@k"l+ Amount~ lE~ lH @~ lH@@~ lH@E@~ lH A~ lH !A~ lHؽ&A~ lH6&~ l HT9%A~ l H|A~ l HA~ l H A~ l HTuAl"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nE/@~ nH@~ nH@~ nH@~ nH@~ nH@~ nH@~ nH|@~ n HS@~ n H@~ n H @~ n H @~ n Hȁ@n"o+ Amount~ oEB~ oH@~ oHT@~ oH@~ oH@@~ oH @~ oH@~ oH@~ o H3@~ o H @~ o H; A~ o HM@~ o HAo"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qE@~ qHy@~ qH@@@~ qH@~ qH3@~ qHȐ@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rE0@~ rHr@~ rH^@~ rH @~ rHU@~ rH`l@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tE@~ tHm@~ tH$@~ tHS@~ tH@~ tHw@~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uER@~ uH@f@~ uH2@~ uH@~ uH@~ uHS@~ uH~ uH~ u H~ u H~ u H~ u H~ u Hu"v,Total Tax Payments:vEvHvHvHvHvHvHvHv Hv Hv Hv Hv Hv"w- Number of Returns~ wEX}"A~ wH~@~ wH S@~ wH@~ wHp@~ wH @~ wH @~ wHP@~ w H@~ w H@~ w H#@~ w H@~ w H(@w"x+ Amount~ xEF\~ xH@~ xH0 @~ xHA~ xHA~ xHh)#A~ xHx3~ xH`)&A~ x Ht)A~ x HA~ x H-~ x HA~ x H_$Ax"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zE@A~ zH @~ zH0@~ zH <@~ zH @~ zHH@~ zH@~ zH@~ z H7@~ z H@~ z HX@~ z H|@~ z H h@z"{+ Amount~ {ED~ {H~ {H N~ {Hx~ {H~ {Ht~ {Ht~ {H`~ { H~ { H~ { H~ { Hp~ { H@{""|,Tax Due at Time of Filing:|E|H|H|H|H|H|H|H| H| H| H| H| H|"}- Number of Returns~ }EZ@~ }Hx@~ }H@~ }Hm@~ }H@~ }H@6@~ }H@~ }H@~ } H @~ } H@~ } H5@~ } H@~ } H{@}"~+ Amount~ ~El)A~ ~H @~ ~H@@~ ~H@~ ~H@~ ~H5@~ ~H@~ ~H@~ ~ H@~ ~ H@~ ~ H@f@~ ~ H@~ ~ H;@~"#,Medical and Dental Expense:EHHHHHHH H H H H H"l43bRmffnldnoio- Number of Returns~ E@@~ H؋@~ Hn@~ HV@~ H=@~ H@~ H@~ H@~ Hԓ@~ H`m@~ H@c@ K **  K ** "+ Amount~ En A~ Hٵ@~ H@~ H{@~ H@~ H@~ H`@~ H@~ HJ@~ H@~ H@ K **  K ** "#,State and Local Income Tax:EHHHHHHH H H H K K"- Number of Returns~ E @~ Hp@~ H̐@~ H~@~ H۰@~ H@~ HR@~ Hu@~ H@'@~ H@~ H@~ H0@~ H@"+ Amount~ ElA~ H@~ H@~ H@~ Hs@~ H@@~ H@U@~ Hv@~ H@~ H`@~ H @~ HD@~ H+@",Real Estate Tax:EHHHHHHH H H H H H"- Number of Returns~ E A~ H@~ H@~ H@~ Hf@~ HB@~ H@~ H`@~ H @~ HG@~ H>@~ H@~ H@"+ Amount~ E4~ H@~ HP@~ Hm@~ H?@~ H0i@~ HA~ HpA~ HuA~ H@~ H@~ HD@~ H@",Taxes Paid Deduction:EHHHHHHH H H H H H"- Number of Returns~ E A~ H(@~ HN@~ H@~ H@~ H@~ H`n@~ Hr@~ H@~ H@~ H@~ H@~ H@"+ Amount~ E&P~ H@~ H>@~ H@@~ H@~ HA~ HA~ H' A~ HA~ H@~ HA~ H_@~ H@" ,Interest Paid Deduction:EHHHHHHH H H H H H"- Number of Returns~ E8A~ H؏@~ H@~ Hݷ@~ HK@~ H1@~ H@~ H@~ HH@~ H@~ H(@~ HЏ@~ H@"+ Amount~ E6f~ H@~ H@~ H@~ H@~ H A~ HnA~ HA~ HA~ H0*@~ H0@~ H@@~ H@" ,Contributions Deduction:EHHHHHHH H H H H H"- Number of Returns~ EA~ H~ Hb@~ Hk@~ H @~ H=@~ H$@~ H@~ Hb@~ H@~ H@~ HВ@~ Hx@"0 Amount~ G+A~ J~ J@~ J@~ J@~ J@~ J@@~ J@I@~ J@~ J *@~ J`S@~ JR@~ J@"$ FOOTNOTES:L"($* - 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,> "