�\pjnwill00 8IXa� ;(~D!aR}3�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C "<C "<�C "<�C "<��C "<��C "<�C xA�C  ,��C  ,��C  ,�C  ,�C  ,�C #<�C  ,�������������������U} �#}  � X�l������6��6��6�6 � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          >D33333%3Size of Adjusted Gross Income3 3 3 3 3 45? New JerseyB Breakeven~ 7�?~ 8@~ 8@~ 8L@~ 8j@~ 8O@~  8j@~  8OA~  8jA~  8�A~  8�.A5@BTotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and5ACReturns  Loss~ 9@~ 9@~ 9L@~ 9j@~ 9O@~ 9j@~  9OA~  9jA~  9�A~  9�.A  Over:.*!!!!!!! ! ! ! ! ! + Returns Count~ E�~ H@~ H8�%A~ HN�$~ HfA~ H� -~ H� #~ HԷA~ HT+A~ HP@~ HN@~ H@~ H@ " +Joint Returns Count~ E6%_~ H@~ H{@~ H09@~ H@~ H A~ Hx�A~ H`�A~ HuA~ Hp@~ HZ@~ H@@~ HB@ " +Single Returns Count~ E,�~ H�'�~ H ~  H�s~  Hza�~  H^}~  Hz~  HyR" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ Ej~ H�'@~ Hp�A~ HpwA~ H08 A~ H|A~ H0�A~ H tA~  H`QA~  H@~  HP@~  Hp@~  H>@"+ Amount~ E��~ HУ@~ HqA~ HA~ H�A~ H�!2~ Hغ-A~ H~,~  H%1~  H\A~  H&51~  HA~  H3A",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ E�- A~ HJ@~ H@~ H,@~ HA@~ H,@~ H@~ H@~  H@~  HI@~  H@~  H@~  H@"+ Amount~ E,DA~ H@~ H@@~ H@~ H@~ HA~ HP� A~ H�A~  Hp\A~  H 5A~  H KA~  H@4A~  H^*",Dividends Received:EHHHHHHH H H H H H"- Number of Returns~ EES~ Hs@~ HA~ HR@~ H@X@~ HJA~ Hz A~ HA~  HA~  H @~  H�%@~  H@~  H@"+ Amount~ Eb�'~ H *@~ Hp^A~ H0J A~ HpA~ H]A~ H8[A~ H^A~  Hs"~  HyA~  Hv(-~  H^A~  H8" ,State and Local Refunds:EHHHHHHH H H H H H"- Number of Returns~ E.A~ Hʨ@~ H@~ H�@~ H @~ H0!A~ Hx� A~ H0\A~  H`�A~  H@~  H`,@~  H@~  HK@"+ Amount~ E$#0A~ H@~ H@~ H@~ H@~ H@~ H`E@~ H"@~  HA~  H@1@~  H�A~  HO@~  Hh� A"6,.Business or Profession Net Income (less loss):EHHHHHHH H H H H H"- Number of Returns~ E�A~ H̿@~ H;@~ Hd@~ H`@~ H@~ Hx@~ H@~  H�@~  HT@~  H@~  H@~  HО@" �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� + Amount~ Ep�~ H~ HA~ HA~ H�A~ H8�&A~ H�+A~ H'A~ H G~ H^x1~ H:A~ H ~ H�,A "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "E/A~ "H@~ "HЎ@~ "HU@~ "H@@~ "H~A~ "H�A~ "H@EA~ " HеA~ " H@@~ " H@~ " H@~ " Ht@""#+ Amount~ #Ef~ #H@~ #HJ@~ #H@*@~ #H@~ #Hpb@~ #HA~ #HxL A~ # HlYA~ # HA~ # H�7A~ # H�G~ # H^d#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %ETA~ %HԔ@~ %HT@~ %H@~ %H @~ %H.@~ %H@~ %H b@~ % Ha@~ % H@~ % H@~ % H@~ % H0@%"&+ Amount~ &Ev~ &HH@~ &H@~ &H` A~ &H8 A~ &H̛A~ &Hv�"~ &HA~ & HD%~ & HA~ & H�A~ & H@~ & H@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (E*~ (H@~ (H@@~ (H@~ (Ht@~ (H��@~ (H@@~ (HP@~ ( H`~@~ ( Hu@~ ( H@~ ( HB@~ ( Hx@(")+ Amount~ )E�~ )H%@~ )H A~ )H-A~ )H9~ )H l~ )Hn@A~ )H7A~ ) Hx97A~ ) H#~ ) H� #A~ ) H@~ ) Hu@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +E@~ +Hv@~ +H�@~ +H@~ +H`@~ +H@~ +H,@~ +H@~ + Hx@~ + H@~ + H@~ + H`e@~ + Hc@+",+ Amount~ ,E~ ,H+~ ,H~ ,H~ ,H~ ,H~ ,H~ ,H~ , H~ , H~ , H~ , H&~ , H�,""-,Unemployment Compensation:-E-H-H-H-H-H-H-H- H- H- H- H- H-".- Number of Returns~ .EP�A~ .H @~ .H@~ .H@@~ .H@~ .H@~ .Hx@~ .HM@~ . H@@~ . H+@~ . H@~ . H@@~ . Hd@."/+ Amount~ /E.U~ /H@~ /HP@~ /HA~ /H@� A~ /HA~ /HXV A~ /H�A~ / H@~ / H@~ / H @~ / HШ@~ / Hx@/"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 H0 H0"1- Number of Returns~ 1E0�A~ 1H`@~ 1H@~ 1Hg@~ 1Hz@~ 1HP@~ 1H@:@~ 1H@~ 1 H@~ 1 H@~ 1 H@~ 1 H*@~ 1 Hؔ@1"2+ Amount~ 2E�#�~ 2H@~ 2H@~ 2H@~ 2H�@~ 2HV�)~ 2H}G~ 2H&*.~ 2 H�$~ 2 H rA~ 2 H`' A~ 2 H@~ 2 H@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4E��@~ 4H}@~ 4H@~ 4H@~ 4H@~ 4H@@~ 4H@~ 4H@@~ 4 H@~ 4 H@~ 4 H@~ 4 H`@~ 4 Hs@4"5+ Amount~ 5E\A~ 5Hd@~ 5H@~ 5H@~ 5H@%@~ 5H{@~ 5H@~ 5H @~ 5 Hm@~ 5 H@~ 5 H@~ 5 H|@~ 5 H@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7EP@~ 7H}@~ 7H1@~ 7H@~ 7H@~ 7H@~ 7H[@~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8Ew@~ 8Hp@~ 8HΩ@~ 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~ :E @~ :H@~ :H]@~ :H@~ :H3@~ :H4@~ :H$@~ :H@~ : H@~ : H@~ : H@~ : H@~ : H@:";+ Amount~ ;EA~ ;H@~ ;H@~ ;HD@~ ;H@~ ;H@~ ;HQ@~ ;H@@~ ; H�@~ ; H@~ ; H.@~ ; Hp@~ ; H*@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =E�3@~ =HT@~ =Hp@~ =H،@~ =H@~ =H,@~ =H@~ =H׷@~ = H@~ = H@~ = H@~ = H0@~ = Hܒ@=">+ Amount~ >E&�"~ >Hx@~ >H؂@~ >Hf@~ >HX@~ >H@~ >H/@~ >H`@~ > H�@~ > H @~ > H� A~ > H@@~ > H�.@>"?,Total Adjustments:?E?H?H?H?H?H?H?H? H? H? H? H? H?"@�lA��B��=C��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@- Number of Returns~ @EO`~ E H��~ E Hʶ�~ E HSA~ E Hmg~ E Hj�E"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GElAA~ GH3@~ GH$A~ GHDA~ GH4�A~ GH`ZA~ GH@%A~ GH@~ G H�<@~ G H6@~ G HT@~ G Hp@~ G He@G"H+ Amount~ HE�~ HH@�@~ HH.~ HH:~ HH��~ HHN~ HH:[K~ HH\A~ H H�%A~ H H@~ H H@~ H H@~ H H@H"HI,Taxable Income:IEIHIHIHIHIHIHIHI HI HI HI HI HI"IJ- Number of Returns~ JE0IA JJ** JJ**~ JH�>A~ JH�/A~ JH>�,~ JHn�"~ JHA~ J H&A~ J H{@~ J HD@~ J H@@~ J Hz@J"K+ Amount~ KE��* KJ** KJ**~ KHҹ�~ KHJ\~~ KHV]~ KH~l�~ KHR 1~ K H~#�~ K HNi~ K HғR~ K H�~ K HF!�K""L,Income Tax Before Credits:LELJLJLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ MEZ�~ MHN@~ MH�4 A~ MH<=A~ MHl0A~ MH,~ MH"~ MHA~ M H&A~ M H{@~ M HD@~ M H@~ M Hz@M"N+ Amount~ NE� ~ NH@Z@~ NH`@~ NH�A~ NH,9~ NHj�~ NH:B~ NH^d�~ N H�1m~ N H� JA~ N H�?�~ N Hv�~ N HNJN"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PE@/~ PH@R@~ PHb@~ PHP#@~ PHp"@~ PHA~ PH XA~ PHA~ P H`@~ P H0t@~ P H@~ P J~ P JP"Q+ Amount~ QE�$A~ QHC@~ QH1@~ QHu@~ QHW@~ QHA~ QHA~ QHX�A~ Q Hd@~ Q H`@~ Q H@~ Q J~ Q JQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR HR HR JR JR"S- Number of Returns~ SE@% A SJ** SJ**~ SH_@~ SH@~ SHN@~ SHF@~ SH @~ S H`@~ S H@~ S H8@~ S H8@~ S Hs@S"T+ Amount~ TEp@ TJ** TJ**~ TH@~ TH@~ TH@~ TH@@~ THR@~ T H@~ T H@~ T H@~ T H@~ T H`g@T#U.Education Credits:UEUJUJUHUHUHUHUHU HU HU HU HU HU#V- Number of Returns~ VE(G A~ VH@~ VH@~ VH`N@~ VH@~ VH0@~ VH@@~ VH@ V J**~ V H V J**~ V H~ V HV"W+ Amount~ WE(l A~ WH@~ WH@~ WH @~ WH�>@~ WH@~ WH@~ WH@ W J**~ W H W J**~ W H~ W HW"X,Foreign Tax Credit:XEXHXHXHXHXHXHXHX JX HX JX HX HX"Y- Number of Returns~ YEXA~ YH&@~ YH@~ YH@~ YHk@~ YHu@~ YHm@~ YH@~ Y Hs@~ Y H@~ Y H@~ Y H@~ Y H@Y"Z+ Amount~ ZEp@ ZJ*~ ZHc@~ ZHq@~ ZHpw@~ ZHd@~ ZHL@~ ZH$@~ Z HO@~ Z HԴ@~ Z H@~ Z HL@~ Z H@Z" [,General Business Credit:[E[J[H[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \EӶ@~ \H~ \HB@~ \H@X@~ \Hc@~ \H~@~ \Hh@~ \Hh@~ \ Hx@~ \ H@~ \ H,@~ \ H0|@~ \ H{@\"]+ Amount~ ]E�@~ ]H~ ]H(@~ ]HJ@~ ]H``@~ ]Hȃ@~ ]H(@~ ]Hx@~ ] H@~ ] Hx@~ ] Hj@~ ] H4@~ ] HD@]"^,Total Credits:^E^H^H^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _EZ[~ _Hn@~ _H@@~ _H8A~ _H � A~ _Ht~A~ _HMA~ _H0�A~ _ HTA~ _ 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��{��|��}��~����`+ Amount~ `E�2N~ `HH@~ `H­@~ `H i@~ `HA~ `H,�A~ `H@�A~ `HA~ ` H0@~ ` H@~ ` H�/@~ ` HW@~ ` Hp@`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bEbA~ bH$@~ bH@~ bH@~ bH@~ bHr@~ bHo@~ bH@@~ b H@~ b H@~ b HE@~ b H̷@~ b H@b"c+ Amount~ cEL~ cH@~ cH@ @~ cH @~ cH@@~ cHzA~ cH}A~ cH�%A~ c HEA~ c H c@~ c HA~ c H@~ c Ht@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eEXzHA~ eHY@~ eH�/ A~ eH 5A~ eHyA~ eHdd%A~ eH�"~ eH�A~ e Hl&A~ e H@~ e H`J@~ e H@~ e H~@e"f+ Amount~ fE^F� ~ fH@~ fH@~ fHMA~ fHv�.~ fH�%DA~ fHv�~ fHƱ�~ f Hbh~ f Hm�~ f H�-�~ f H��~ f H.nf"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hE*�~ hHد@~ hH8�A~ hH4TA~ hHDaA~ hH<�%A~ hHe!A~ hH0�A~ h H(A~ h H @~ h HI@~ h H@@~ h Hx@h"i+ Amount~ iEbh ~ iH@~ iH\@~ iH�A~ iH3~ iHR9�~ iH�~ iHr~ i Hgt~ i H�KA~ i HRZ�~ i HV~ i HJhi"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kE^~ kH@~ kHA~ kHA~ kH$�A~ kH4R%A~ kHs!~ kHA~ k HttA~ k Hp8@~ k HP@~ k H@~ k Hk@k"l+ Amount~ lE�~ lH@~ lH A~ lHTg$A~ lHI~ lH�~ lHbe~ lHR@~ l H,CVA~ l H�~ l HJ_~ l H��~ l H� l"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nE( A~ nH̳@~ nHK@~ nH`@~ nH@~ nH@~ nH@~ nH]@~ n H@@~ n H@@~ n H @~ n H?@~ n H@n"o+ Amount~ oE ~ oHK@~ oH�@~ oH@~ oH Q@~ oH@A~ oHS ~ oHA~ o H.~ o H @!A~ o Hjj~ o HH10A~ o H׫o"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qEA~ qH@~ qH�A~ qHpHA~ qH@#@~ qHx@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rE$j&A~ rHf@~ rH A~ rHYA~ rH@@~ rH@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tE�A~ tH@~ tHP�A~ tHX)A~ tH`@~ tH@~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uE~�&~ uH@~ uHH A~ uHA~ uH/@~ uHx@~ uH~ uH~ u H~ u H~ u H~ u H~ u Hu"v,Total Tax Payments:vEvHvHvHvHvHvHvHv Hv Hv Hv Hv Hv"w- Number of Returns~ wERs�~ wH@~ wH!A~ wH A~ wH@�A~ wHF&A~ wHj!A~ wH�A~ w H�A~ w Hm@~ w H�5@~ w H@@~ w Hv@w"x+ Amount~ xE�;` ~ xH`@~ xH�.A~ xH~kI~ xHH�6A~ xH~ xHzY<~ xH�#'~ x H[�~ x H�~ x HRW�~ x H}�~ x H�x"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zEU�~ zH@~ zHg A~ zHA~ zH%A~ zHV)$~ zHHsA~ zHA~ z HX�A~ z H�@~ z H`{@~ z Hu@~ z H@z"{+ Amount~ {ED~ {H~ {H~ {H)~ {Hq�~ {H�~ {H U�~ {HT�*~ { Hv�~ { 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 @~ }H�<@~ }H@~ }H@~ } H@~ } Hz@~ } H m@~ } H@~ } H@}"~+ Amount~ ~E�~ ~Hl@~ ~H`@~ ~H5@~ ~H;@~ ~HA~ ~H8� A~ ~Hp A~ ~ H�(A~ ~ H A~ ~ H�)~ ~ HA~ ~ H*A~"#,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~ EA~ Hõ@~ H@~ H ;@~ H@m@~ H@~ H@u@~ H@~ H@~ H@~ H\@~ HV@~ H.@"�+ Amount~ �E�~ �Hw@~ �HHA~ �Hx�A~ �H�A~ �H@\A~ �HWA~ �H@A~ � H@~ � Hi@~ � H@~ � H@~ � H@�"#�,State and Local Income Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E�h~ �H@~ �H@@~ �H@~ �HL@~ �HA~ �H�:A~ �H0DA~ � HA~ � H`@~ � H@~ � H@~ � H&@�"�+ Amount~ �E;~ �H@~ �HP@~ �H�@~ �H3@~ �HA~ �HtW%A~ �H)A~ � Hc5A~ � H5~ � Hu~ � Hh,A~ � HԀ�"�,Real Estate Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E]`~ �H@~ �H@@~ �H@~ �H@~ �H@�A~ �HA~ �HA~ � H,�A~ � HpU@~ � H@~ � H@@~ � H@�"�+ Amount~ �E��~ �H� @~ �H@~ �HA~ �HA~ �H|;-A~ �H.=X~ �H�%Q~ � H�`~ � H%A~ � H.s;~ � HA~ � HgA�"�,Taxes Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �El~ �H7@~ �H@~ �H`@~ �H@~ �H�A~ �HA~ �HcA~ � HA~ � H@~ � HP@~ � H@~ � H/@�"�+ Amount~ �Er|M~ �H@~ �H A~ �HOA~ �HtA~ �H^rU~ �H^�~ �Hf~ � Hh�~ � H"b~ � HfFA~ � H�2A~ � H��" �,Interest Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �EKU~ �H}@~ �H@@~ �HH@~ �H-@~ �H A~ �H�A~ �H�/A~ � HA~ � HW@~ � H0@@~ � H@~ � H@�"�+ Amount~ �E@~ �HU�@~ �H0@~ �H�.A~ �HlA~ �H�#\~ �H�~ �H.؇~ � HZI�~ � HI~ � Hf~ � H4�A~ � H,�!A�" �,Contributions Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E�+e~ �H~ �HP@~ �HPO@~ �H@~ �HxA~ �H %A~ �Hx�A~ � H^A~ � H�@~ � H2@~ � H@L@~ � H@�"�0 Amount~ �G�:SA~ �K~ �K@@~ �KD@~ �K0�A~ �KDwA~ �K.~+~ �K<<$A~ � K�(A~ � K\ A~ � K#A~ � K,�A~ � K^�0�"�$ 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,�> ��" ������������������������������