�\pjnwill00 8YYq� �(XEa#~Q�7�}�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�Arial1 ��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 xA�C  ,��C  ,��C  ,�C  ,�C  ,�C  ,�C #<�C ! ��������������������U} �#}  � Y�l�������5��5��5�5  � �� �� �� ���������������������������������������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)     lKdSpecial Note: These data include Tax Year 2000 returns that were filed after December 31, 2001, for      rKjthose taxpayers who were granted an additional extension of time to file because of the Cerro Grande Fire.     =C22222%2Size of Adjusted Gross Income2 2 2 2 2 34> New MexicoA Breakeven~ 6�?~ 7@~ 7@~ 7L@~ 7j@~ 7O@~  7j@~  7OA~  7jA~  7�A~  7�.A4?ATotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and4@BReturns Loss~ 8@~ 8@~ 8L@~ 8j@~ 8O@~ 8j@~  8OA~  8jA~  8�A~  8�.A  Over9 - )                     * Returns Count~ D&�3~ G0@~ G>A~ G@~A~ G`@~ G�A~ G@@~ G@~ G@V@~ GK@~ GG@~ G@~ Gȇ@ ! *Joint Returns Count~ D5A~ G@~ G@@~ G Q@~ G @~ G@~ G@~ G^@~ G2@~ G@~ G̾@~ G@~ G@ ! *Single Returns Count~ DeA~ G@~ GX�A~ Gq@~ G @@~ G@~ G@~ G}@~ G@~ G @~ G@~ Gj@~ G^@ ! *Head of Household Count~ DPnA~ G`}@~ G�9@~ G`@~ G@j@~ G@~ G@~ Gd@~ G@~ G`m@~ Gp@~ GH@~ G.@ !*Number of Farm Returns~ DO@~ G,@~ GМ@~ G*@~ GН@~ G@~ G4@~ GȔ@~  G@~  Gt@~  G}@~  G@]@~  GP@!#*Paid Preparer Returns Count~ D�A~ GǼ@~ G`@~ GІ@~ Gp@~ G@~ G�%@~ G@O@~  G@m@~  G@~  Gw@~  G@~  G@!+Salaries and Wages:DGGGGGGG G G G G G!, Number of Returns~ D<�%A~ Gڤ@~ GA~ GA~ GP@~ Gp�@~ G@@~ GA@~  GS@~  G@~  GW@~  G@~  GX@!* Amount~ Do�~ GX@~ GN/~ G\k?A~ G~~ GL~ G@~ GҶ~  G`DA~  GD�,A~  GFM~  G\�A~  G�A! +Taxable Interest Income:DGGGGGGG G G G G G!, Number of Returns~ D`�A~ GX@~ G @@~ Gm@~ G@~ G`h@~ G@~ G@~  G@@~  Gc@~  G@~  G@~  G@!* Amount~ D6@~ G@@~ G�:@~ G@~ G0@~ G@`A~ GA~ G@~  Gp @~  GE@~  G@~  G@@~  G@!+Tax-exempt Interest:DGGGGGGG G G G G G!, Number of Returns~ D@e@~ Gy@~ G@~ G<@~ G8@~ G@~ G@~ G@~  G@~  G@~  Gz@~  G@~  Gz@!* Amount~ D�A~ G@~ G5@~ G@~ GY@~ G@~ GT@~ G@~  G@~  Gd@~  GM@~  GO@~  G@!+Dividends Received:DGGGGGGG G G G G G!, Number of Returns~ D8�A~ G@~ G@~ G/@~ G@~ G@p@~ G@~ GC@~  G@@~  G@~  G@~  G@~  G@!* Amount~ D�>$A~ Gm@~ G@@~ G@~ G@X@~ G@~ G7@~ G@~  G@~  G@~  GN@~  G�0@~  G@! +State and Local Refunds:DGGGGGGG G G G G G!, Number of Returns~ Dr@~ GH@~ Gޡ@~ Gu@~ G@~ G@~ G@~ G@~  G@~  G@~  G0@~  G؈@~  Gu@!* Amount~ D`@~ G@~ G`@~ Gʠ@~ G@~ G@~ G@N@~ G@~  G@~  GҸ@~  G@~  GQ@~  G@!6+.Business or Profession Net Income (less loss):DGGGGGGG G G G G G! �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� , Number of Returns~ DXA~ G@~ G@@~ GI@~ GM@~ G@@~ Gh@~ G@~ G@~ G@~ GJ@~ Gp@~ G o@ !!* Amount~ !D~M~ !G�~ !G@~ !G0@~ !G@~ !G�A~ !Gx�A~ !GkA~ ! G`�A~ ! G�-@~ ! G JA~ ! G@~ ! Ga@!!%"+Net Capital Gain (less loss):"D"G"G"G"G"G"G"G" G" G" G" G" G"!#, Number of Returns~ #Dp�A~ #GJ@~ #G@~ #G@~ #Gv@~ #G@@~ #G@~ #G@~ # G@~ # G;@~ # Gؼ@~ # Gd@~ # GH@#!$* Amount~ $D ~~ $GF@~ $GN@~ $GX@~ $G@~ $G@@~ $G@~ $GQ@~ $ GA~ $ Gp@~ $ GrA~ $ GP�A~ $ G\-+A$!"%+Taxable IRA Distributions:%D%G%G%G%G%G%G%G% G% G% G% G% G%!&, Number of Returns~ &D@~ &Gz@~ &G@~ &Gʺ@~ &Gٸ@~ &G>@~ &G@~ &G<@~ & G@~ & G(@~ & G,@~ & G@d@~ & GS@&!'* Amount~ 'Dd!A~ 'G@~ 'Gx@~ 'G@~ 'G@~ 'Gp\@~ 'GpS@~ 'G�#@~ ' G@~ ' G`@~ ' G@ @~ ' G0@~ ' G@'!%(+Taxable Pensions / Annuities:(D(G(G(G(G(G(G(G( G( G( G( G( G(!), Number of Returns~ )D@A~ )G@~ )G@~ )G@~ )G�3@~ )Go@~ )G7@~ )Gm@~ ) G@~ ) G0@~ ) G@~ ) Gu@~ ) Gc@)!** Amount~ *D@CA~ *G@~ *G@~ *GA~ *GOA~ *GA~ *Gx�!A~ *GdvA~ * GA~ * G G@~ * G@~ * G2@~ * G@*!++Farm Net Income / Loss:+D+G+G+G+G+G+G+G+ G+ G+ G+ G+ G+!,, Number of Returns~ ,D@~ ,GȔ@~ ,G`@~ ,G@~ ,G@~ ,GЦ@~ ,G @~ ,G@~ , G@~ , Gs@~ , G|@~ , G[@~ , GN@,!-* Amount~ -D�~ -G ~ -G~ -G~ -GP~ -G~ -G~ -G.~ - GU~ - GT~ - GZ~ - Gd~ - G�-!".+Unemployment Compensation:.D.G.G.G.G.G.G.G. G. G. G. G. G.!/, Number of Returns~ /D@~ /GU@~ /G{@~ /G^@~ /G@~ /Gι@~ /G@@~ /G@~ / G@~ / G\@ / J **  / J **  / J ** /!0* Amount~ 0Dt@~ 0Gr@~ 0G @~ 0G|@~ 0G@@~ 0G@~ 0G@~ 0G@~ 0 G̟@~ 0 GPw@ 0 J **  0 J **  0 J ** 0!'1+Taxable Social Security Income:1D1G1G1G1G1G1G1G1 G1 G1 J1 J1 J1!2, Number of Returns~ 2D@~ 2GB@~ 2G`p@~ 2GL@~ 2G@~ 2G@~ 2GH@~ 2G @~ 2 Gܴ@~ 2 G@~ 2 G @~ 2 Gt@~ 2 Ge@2!3* Amount~ 3D|� A~ 3Gq@~ 3G@~ 3Gؠ@~ 3G@~ 3G@~ 3GA~ 3G0@~ 3 G`N@~ 3 G@~ 3 G@@~ 3 Go@~ 3 G@3!4+ IRA Payments:4D4G4G4G4G4G4G4G4 G4 G4 G4 G4 G4!5, Number of Returns~ 5D@~ 5Gc@~ 5G@~ 5G@~ 5Gƥ@~ 5G@~ 5Gڰ@~ 5G@~ 5 G|@~ 5 G@~ 5 G @~ 5 GX@~ 5 GJ@5!6* Amount~ 6D@~ 6Gv@~ 6G@~ 6GD@~ 6Gc@~ 6G@~ 6G@~ 6GE@~ 6 G@~ 6 Gd@~ 6 G @~ 6 Gs@~ 6 G`g@6!(7- Student Loan Interest Deduction:7D7G7G7G7G7G7G7G7 G7 G7 G7 G7 G7!8, Number of Returns~ 8D@I@~ 8Gb@~ 8G$@~ 8G0@~ 8G@@~ 8GV@~ 8Gȵ@~ 8G~ 8 G~ 8 G~ 8 G~ 8 G~ 8 G8!9* Amount~ 9D@~ 9G@^@~ 9G`@~ 9GX@~ 9G@~ 9G@~ 9G"@~ 9G~ 9 G~ 9 G~ 9 G~ 9 G~ 9 G9!(:+ S.E. Health Insurance Deduction::D:G:G:G:G:G:G:G: G: G: G: G: G:!;, Number of Returns~ ;D@~ ;G@~ ;G@~ ;G@~ ;G@~ ;G4@~ ;GF@~ ;G@~ ; G@~ ; G@~ ; Gl@~ ; G@u@~ ; Gc@;!<* Amount~ <D@z@~ <GP@~ <G`@~ <G0@~ <G@~ <G]@~ <Gw@~ <G@~ < GJ@~ < G @~ < G@~ < Gh@~ < GH@<!/=+'Self-Employed Retirement Plan Payments:=D=G=G=G=G=G=G=G= G= G= G= G= G=!>, Number of Returns~ >D@~ >G:@~ >GX@~ >G`m@~ >G0x@~ >G@@~ >GX@~ >G`@~ > GT@~ > G؆@~ > G8@~ > Ga@~ > GI@>!?* Amount~ ?D@~ ?Gk@~ ?G h@~ ?G~@~ ?G@~ ?G@~ ?G}@~ ?G9@~ ? Gu@~ ? G@~ ? Gg@~ ? G@~ ? G<@?!@�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��[��\��]��^��_��@+Total Adjustments:@D@G@G@G@G@G@G@G@ G@ G@ G@ G@ G@!A, Number of Returns~ ADh�A~ AG@~ AG@@~ AG� @~ AG@@~ AG?@~ AGH@~ AG@~ A GF@~ A G@~ A G@~ A G@~ A Gw@A!B* Amount~ BD �A~ BGگ@~ BG@~ BGK@~ BGL@~ BG�@~ BG�%@~ BG@~ B G@}@~ B GK@~ B G@C@~ B G @~ B G@B!C: AGI Amount~ CEbt�~ CH�~ CH-A~ CHN~ CHr�~ CH^^~ CHo~ CHfI�~ C HK�~ C Ha~ C Hv �~ C H~B~ C H2C;"D+Total Itemized Deductions:DDDGDGDGDGDGDGDGD GD GD GD GD GD!E, Number of Returns~ ED(� A~ EG @~ EGJ@~ EG@~ EG@.@~ EG@~ EG@@~ EG`@~ E G@~ E Ge@~ E Gz@~ E G`@~ E G @E!EEEEF* Amount~ FDF� ~ FGw@~ FGpA~ FGX�A~ FG� A~ FG#A~ FG� *A~ FGL$A~ F G#A~ F G vA~ F GA~ F Gp!�@~ F Gd AF!FF!G+Total Standard Deduction:GDGGGGGGGGGGGGGGG GG GG GG GG GG!H, Number of Returns~ HDȌ"A~ HGP@~ HGțA~ HGA~ HGЭ@~ HG0@~ HG@K@~ HG @~ H G@~ H G|@~ H Gy@~ H GY@~ H GJ@H!I* Amount~ ID�6KA~ IG @~ IG6~ IG0c-A~ IG#A~ IGt#A~ IGnA~ IG�/@~ I G�-@~ I G@~ I G @~ I G@~ I Gw@I!IJ+Taxable Income:JDJGJGJGJGJGJGJGJ GJ GJ GJ GJ GJ!JK, Number of Returns~ KDԍ#A~ KG~ KG @~ KGi�@~ KG@~ KG �A~ KG@~ KG �@~ K GJ@~ K GE@~ K G?@~ K G@~ K G@K!L* Amount~ LDj9J~ LG~ LG�@~ LG l&A~ LG�:[~ LGk�~ LG�7�~ LG:5�~ L G(�~ L G(X3A~ L GQ�~ L G�3:~ L GtL!"M+Income Tax Before Credits:MDMGMGMGMGMGMGMGM GM GM GM GM GM!N, Number of Returns~ ND�'~ NG"@~ NG`@~ NG@g�@~ NG@~ NG�A~ NG@~ NG �@~ N GJ@~ N GE@~ N G?@~ N G@~ N G@N!O* Amount~ OD~ OG@~ OG%@~ OG@@~ OGxG A~ OGH� A~ OG�%A~ OGx!A~ O G`�"A~ O GOA~ O G�,%~ O GA~ O G0�!AO!P+Child Tax Credit:PDPGPGPGPGPGPGPGP GP GP GP GP GP!Q, Number of Returns~ QD[A~ QG&@~ QG=@~ QG@~ QG@~ QG [@~ QG`@~ QG@@~ Q GD@~ Q G3@~ Q G~ Q J~ Q JQ!R* Amount~ RD-A~ RG@~ RG@~ RG@~ RG@~ RG@~ RG;@~ RG@~ R Gw@~ R G"@~ R G~ R J~ R JR!S+Child Care Credit:SDSGSGSGSGSGSGSGS GS GS GS JS JS!T, Number of Returns~ TD@~ TG~ TG&@~ TGb@~ TG@~ TG9@~ TG@~ TGv@~ T G@~ T G@~ T G |@~ T GJ@~ T G.@T!U* Amount~ UDG@~ UG~ UG�?~ UG@~ UG4@~ UG@~ UG@~ UG@~ U Gp@~ U Gr@~ U Gj@~ U G=@~ U G"@U"V-Education Credits:VDVGVGVGVGVGVGVGV GV GV GV GV GV"W, Number of Returns~ WD@~ WG@~ WGИ@~ WGͻ@~ WG{@~ WG@~ WG@~ WG@~ W G~ W G~ W G~ W G~ W GW!X* Amount~ XD@@~ XG@~ XGp@~ XG4@~ XG@~ XG@~ XG3@~ XG"@~ X G~ X G~ X G~ X G~ X GX!Y+Foreign Tax Credit:YDYGYGYGYGYGYGYGY GY GY GY GY GY!Z, Number of Returns~ ZD@8@~ ZG~ ZG@~ ZG̑@~ ZG@~ ZGڧ@~ ZG@~ ZGЧ@~ Z G~@~ Z G̙@~ Z G@~ Z G@~ Z Gv@Z![* Amount~ [Dw@~ [G~ [G2@~ [GL@~ [GW@~ [Gq@~ [G~@~ [GP~@~ [ G@~ [ GH@~ [ G@~ [ G0x@~ [ Gԓ@[! \+General Business Credit:\D\G\G\G\G\G\G\G\ G\ G\ G\ G\ G\!], Number of Returns~ ]D @~ ]G~ ]G@~ ]GC@~ ]G@R@~ ]Gd@~ ]Gp@~ ]Gk@~ ] GPr@~ ] G`c@~ ] Gn@~ ] GK@~ ] GA@]!^* Amount~ ^D@~ ^G ^J*~ ^G3@~ ^GQ@~ ^Gn@~ ^G }@~ ^Gy@~ ^ G@~ ^ G v@~ ^ GP@~ ^ GP@~ ^ Gu@^!_+Total Credits:_D_G_J_G_G_G_G_G_ G_ G_ G_ G_ G_!____`�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~ `D`�A~ `GA@~ `G(@~ `G�@~ `G@~ `GP=@~ `G@ @~ `G@~ ` G@~ ` G@~ ` GI@~ ` Gp@~ ` G(@`!a* Amount~ aD|A~ aG@~ aG@~ aG@@~ aG@~ aG�@~ aG`@~ aG�;@~ a G@~ a G@~ a G@~ a G@~ a G3@a!aab+Self-Employment Tax:bDbGbGbGbGbGbGbGb Gb Gb Gb Gb Gb!c, Number of Returns~ cD@~ cG@~ cG@~ cG@~ cG@~ cG�+@~ cGj@~ cG3@~ c G<@~ c G:@~ c G@~ c GH@~ c Gq@c!d* Amount~ dD A~ dGl@~ dG3@~ dGL@~ dG@~ dG@@~ dG�<@~ dG�(@~ d GV@~ d G@~ d GJ@~ d G @~ d G@d!de+ Income Tax:eDeGeGeGeGeGeGeGe Ge Ge Ge Ge Ge!f, Number of Returns~ fD�!A~ fG@@~ fG�:@~ fG@~ fG�@~ fGH�A~ fG@~ fG@~ f GI@~ f GF@~ f GB@~ f G@~ f G@f!g* Amount~ gD>7~ gG{@~ gG5@~ gG� @~ gG�A~ gGA~ gG&~ gGQ A~ g Gm%~ g GPRA~ g G"A~ g G�A~ g G�!Ag!gh+Total Tax Liability:hDhGhGhGhGhGhGhGh Gh Gh Gh Gh Gh!i, Number of Returns~ iDf&~ iG@~ iGo@~ iG@~ iG@@~ iG�9A~ iG0@~ iG �@~ i GN@~ i GI@~ i GC@~ i G@~ i G@i!j* Amount~ jDژ~ jG@~ jG@l@~ jG@ @~ jGA~ jG4JA~ jG�$A~ jGl"~ j G.Y'~ j GEA~ j G�'~ j G\A~ j G#j!k+Withholding Tax:kDkGkGkGkGkGkGkGk Gk Gk Gk Gk Gk!l, Number of Returns~ lD�-~ lG@~ lGA~ lG�A~ lG@~ lG�A~ lG@~ lG@@~ l G@~ l G@~ l Gp@~ l G@~ l G@l!m* Amount~ mDz�~ mG@~ mG@~ mGBA~ mGDsA~ mG<�!A~ mGD�$A~ mG|-A~ m GyA~ m G�: A~ m G̮A~ m G@~ m G@m!n+Estimated Tax Payment:nDnGnGnGnGnGnGnGn Gn Gn Gn Gn Gn!o, Number of Returns~ oD0@~ oG8@~ oG/@~ oG@~ oG@~ oG@~ oG@~ oG @~ o G^@~ o G@~ o G@~ o G4@~ o G@o!p* Amount~ pDeA~ pG:@~ pG@~ pG@~ pGT@~ pGr@~ pG~@~ pG@~ p Gpe@~ p G`y@~ p G � A~ p G @~ p G� Ap!q+Earned Income Credit:qDqGqGqGqGqGqGqGq Gq Gq Gq Gq Gq!r, Number of Returns~ rDKA~ rG@~ rG@~ rG�@~ rGG@~ rG@~ rG~ rG~ r G~ r G~ r G~ r G~ r Gr!s* Amount~ sDX�A~ sG؇@~ sG5@~ sG@pA~ sG`,@~ sG@~ sG~ sG~ s G~ s G~ s G~ s G~ s Gs!$t+Excess Earned Income Credit:tDtGtGtGtGtGtGtGt Gt Gt Gt Gt Gt!u, Number of Returns~ uD8PA~ uG@~ uGY@~ uG@~ uG@~ uGȔ@~ uG~ uG~ u G~ u G~ u G~ u G~ u Gu!v* Amount~ vDA~ vG0|@~ vG @~ vGA~ vG@~ vGr@~ vG~ vG~ v G~ v G~ v G~ v G~ v Gv!w+Total Tax Payments:wDwGwGwGwGwGwGwGw Gw Gw Gw Gw Gw!x, Number of Returns~ xD~�0~ xG@~ xGȄA~ xGP1A~ xG`0@~ xG(�A~ xG@@~ xG@~ x G@~ x G@~ x G@~ x G@~ x GH@x!y* Amount~ yDZc5~ yG@~ yGP�A~ yG{A~ yG4�A~ yG#A~ yG'A~ yG!A~ y G�9#A~ y G�A~ y G�!A~ y G0� A~ y G�Ay!&z.Overpayment (Negative Amount):zDzGzGzGzGzGzGzGz Gz Gz Gz Gz Gz!{, Number of Returns~ {DC#A~ {G@~ {GPHA~ {G A~ {G@~ {G0Y@~ {G�@~ {Gw@~ { Gc@~ { GR@~ { G@~ { Gj@~ { GQ@{!|* Amount~ |D�~ |G~ |G~ |G�~ |Gx"~ |G~ |GZ~ |G0M~ | G~ | GT~ | G@y~ | G ~ | G�|!"}+Tax Due at Time of Filing:}D}G}G}G}G}G}G}G} G} G} G} G} G}!~, Number of Returns~ ~DBA~ ~G@~ ~GE@~ ~GD@~ ~G@~ ~GL@~ ~G@n@~ ~G�6@~ ~ G@~ ~ G @~ ~ G@~ ~ G@~ ~ G@~!* Amount~ D'A~ G|@~ G@~ G@%@~ G@~ G�+@~ G@~ G@{@~  G^@~  G`@~  G�A~  G�3@~  GH A!�l��������������������������������������������������������*��3��b��R��m��f��f��n��l��d��n��o��i#+Medical and Dental Expense:DGGGGGGG G G G G G!�, Number of Returns~ �D`@~ �G<@~ �Gn@~ �Gu@~ �G@~ �G@~ �Gm@~ �G@~ � G@~ � G@t@~ � G@g@~ � G"@~ � G@�!�* Amount~ �DA~ �G@~ �G@~ �G@~ �G@~ �GM@~ �Gc@~ �G@~ � G@~ � Gӱ@~ � G@~ � G p@~ � G c@�!#�+State and Local Income Tax:�D�G�G�G�G�G�G�G� G� G� G� G� G�!�, Number of Returns~ �D A~ �GD@~ �G,@~ �GJ@~ �G`@~ �Gi@~ �G@@~ �G 6@~ � G@,@~ � G&@~ � G=@~ � G@~ � Gȅ@�!�* Amount~ �D/.A~ �GN@~ �Gf@~ �GO@~ �G@~ �G�@~ �GA~ �G0LA~ � GjA~ � G@~ � GXRA~ � G�&@~ � G` @�!�+Real Estate Tax:�D�G�G�G�G�G�G�G� G� G� G� G� G�!�, Number of Returns~ �D A~ �G@~ �G@~ �Gq@~ �G� @~ �G@~ �G@~ �G@@~ � G@~ � G^@~ � G@~ � G@~ � Gp@�!�* Amount~ �D�;A~ �G@~ �G^@~ �G@~ �G@K@~ �G@~ �G@~ �G@~ � G@~ � GZ@~ � GI@~ � Gm@~ � GT@�!�+Taxes Paid Deduction:�D�G�G�G�G�G�G�G� G� G� G� G� G�!�, Number of Returns~ �D; A~ �G@~ �Gx@~ �G@~ �G@@~ �G@~ �G@~ �G~@~ � G@@~ � G_@~ � Gx@~ � G`@~ � G@�!�* Amount~ �Dl�3A~ �G:@~ �GD@~ �G@@~ �G@~ �G0@~ �GЧA~ �GxbA~ � Gh A~ � Gy@~ � GXiA~ � G0@~ � G`X�@�! �+Interest Paid Deduction:�D�G�G�G�G�G�G�G� G� G� G� G� G�!�, Number of Returns~ �DȊ A~ �GP@~ �Gd@~ �G@~ �G@~ �G`@~ �G @~ �G@~ � G@~ � G @~ � G@~ � G̒@~ � G@�!�* Amount~ �Dl=A~ �G-@~ �Gm@~ �G@~ �G�@~ �GtYA~ �GA~ �G�A~ � G,�A~ � G�@~ � G�@~ � G�@~ � G@�! �+Contributions Deduction:�D�G�G�G�G�G�G�G� G� G� G� G� G�!�, Number of Returns~ �DH�A~ �G~ �Gj@~ �G@~ �G@~ �G@@~ �G@~ �G@~ � G}@~ � G4@~ � G@~ � G@~ � GP@�!�/ Amount~ �F.t&~ �I~ �I(@~ �I@~ �I@~ �I0@~ �IР@~ �I@~ � I@@~ � I�@~ � I@~ � IB@~ � I`@�!�# 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 �!�'��l��f��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���N�#Fknowledge that some of the data have not been perfected or edited for �!�'�#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."�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'Z�#RTotal tax liability differs from "income tax" in that it is the sum of income tax �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'��l���������������������������������������������������������������������������������������������X�#Pafter subtraction of all tax credits except the "earned income credit," and, in �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'R�#Jaddition, includes the "alternative minimum tax," taxes from recapture of �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'P�#Hprior-year investment and low-income housing credits, tax applicable to �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'R�#JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'N�#Femployment income and on certain tip income, and certain other income-�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�#related taxes.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'M�%EEarned income credit includes both the refundable and non-refundable �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'R�%Jportions. The non-refundable portion could reduce income tax and certain �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'P�%Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�';�%3there was no tax liability at all, were refundable.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'6�%.AGI Amount is less deficits, where applicable.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'3�%+Tax-exempt Interest is not included in AGI.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'R�%JTotal Credits excludes the "earned income credit," shown separately below.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'N�%FExcess Earned Income Credit, or the refundable portion of the "earned �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'V�%Nincome credit" equals the amount in excess of "total tax liability," which is �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'R�%Jshown in the table. The excess credit shown includes any "advance earned �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'J�%Bincome credit payments" for those returns that had such an excess.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'L�%DSOURCE: Internal Revenue Service, Information Services, Martinsburg �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'P�%HComputing Center, Master ob Service Support Branch. Unpublished data.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�% April 2003.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�%�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�%�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�%�0�0�0�0�0�0�0�0� 0� 0� 0� 1� 1�'�'�%�0�0�0�0�0�0�0�0� 0� 0� 0� 1� 1�'�'�%�0�0�0�0�0�0�0�0� 0� 0� 0� 1� 1�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'��l����������������������������������������������������������������������������������������������0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�!�!�!�!�!�!�!�!� !� !� !� !� !�'�'�!�!�!�!�!�!�!�!� !� !� !� !� !�'�'�!�!�!�!�!�!�!�!� !� !� !� !� !�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�!�!�!�!�!�!�!�!� !� !� !� !� !�'�'�!�!�!�!�!�!�!�!� !� !� !� !� !�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�&�&�&�&�&�&�&�&� &� &� &� &� &�'�'�!�!�!�!�!�!�!�!� !� !� !� !� !�'�'�!�!�!�!�!�!�!�!� !� !� !� !� !�'�'�l���������������� �� �� �� �� ��������������������������������������!!!!!!!! ! ! ! ! !''&&&&&&&& & & & & &&&&&&&&& & & & & &&&&&&&&& & & & & &&&&&&&&& & & & & &&&&&&&&& & & & & &&&&&&&&& & & & & &!!!!!!!! ! ! ! ! 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