�\pjnwill00 4,-1 �'(D`||�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CDNew York  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3,`A~ 6@6@~ 9jh~ 9Z~ 9\�1A~ 98�8A~ 9^IE~ 9^"A~ 9gA~ 9ȀA~ 9�A~ 9`#@~ 9@ ' &Joint Returns Count~ 3&ٳ~ 6@@~ 9@~ 9\A~ 9PUA~ 9`TA~ 9�#A~ 9t�A~ 9 �A~ 9p@~ 9A~ 9@~ 9@ ' &Single Returns Count~ 3h,OA~ 6+@~ 9ޜN~ 9n�0~ 9Tf!A~ 9^-~ 9A~ 9�@~ 9 z@~ 9@~ 9k@~ 9,@~ 9~@ ' &Head of Household Count~ 3fZ~ 6@~ 9A~ 9A~ 9L�A~ 9A~ 9&A~ 9@~ 9@~ 9@~ 9@~ 90@~ 9y@ ' &Number of Farm Returns~ 3I@~ 6@~ 90@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9|@~ 9(@~ 9f@~ 9i@ '#&Paid Preparer Returns Count~ 3SA~ 6z@~ 9h�+A~ 9P�*A~ 9>�)~ 9X-A~ 9F�+~ 94�A~  9A~  9@@~  9�"A~  9@~  9@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3g�~ 6M@~ 9 J~ 9�(F~ 96�=~ 9* Y~ 9>�>~ 9 A~  9DA~  98�A~  9UA~  9b@~  9@ @'& Amount~ 3. `R~ 6Vh&~ 9Zn~ 9�*�~ 9~ 9^F� ~ 9�w ~ 9r ~  9jf� ~  9�~  9��~  9�2kA~  9 ' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 323~ 6`@~ 9�!A~ 9%~ 9X!~ 9<~ 9vB7~ 9F� ~  9A~  9A~  9DA~  9@~  9@'& Amount~ 3rI~ 6"A~ 9 �A~ 9T�.A~ 9N*A~ 9_~ 9Gl~ 9i3A~  9V5A~  9V�+~  9b~  9v�;~  9�['(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3�A~ 6@~ 9@~ 9@)@~ 9E@~ 9`@~ 9�:@~ 9@~  9O@~  9@~  9@~  9@@~  9@'& Amount~ 3�~ 6�@~ 9@~ 9@~ 9�A~ 9�A~ 9\�A~ 9A~  9�?"A~  9A~  9v1A~  9&A~  9j'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3F�~ 6`@~ 9�%A~ 9�) A~ 9H_A~ 9(�A~ 9d A~ 9�&A~  9]A~  9@~  9X|A~  9@~  9@'& Amount~ 3^~ 6� A~ 9A~ 9�A~ 9�0A~ 9{*~ 9*A~ 9(P&A~  9|-A~  9K#~  9*X~  9(�+A~  9�' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3l�9A~ 6u@~ 9&@~ 9@~ 9�0@~ 9A~ 9LnA~ 9�A~  9~ A~  9@@@~  9@ @~  9@@~  9e@'& Amount~ 3\CA~ 6`g@~ 9@~ 9@@~ 9i@~ 9A~ 9UA~ 9 A~  9 A~  9o@~  94�A~  9A~  9(A'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 3jN~ 6o@~ 9A~ 9� A~ 90@~ 9 �A~ 9\A~ 9�@~  9@~  9 @~  9 @~  9@~  9@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3.~ 6#~ 9:e~ 9�3n~ 9O>~ 9yU~ 9nr]~ 9Ȉ3A~ 9� t~ 9o4A~ 9�~ 9&G~ 9U '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3Αt~ "6@~ "9A~ "9H�A~ "9ȕA~ "9A~ "9@hA~ "9`� A~ " 9 A~ " 9@@~ " 9�@~ " 9D@~ " 9@"'#& Amount~ #32G�~ #6f,~ #9ȼ~ #9@'@~ #9X@~ #9X�A~ #9<{A~ #9 A~ # 9�47~ # 9(A~ # 9> �~ # 96~ # 9nW#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3*"A~ %6@~ %9@~ %9@~ %9@~ %9@~ %9@~ %9�5@~ % 9`b@~ % 9@~ % 9N@~ % 9@~ % 9@%'&& Amount~ &3f~ &6`@~ &9p�@~ &9 �A~ &9A~ &94�(A~ &9�A~ &9ܴ*A~ & 9n=~ & 9\A~ & 9Fy0~ & 980 A~ & 9�:A&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3GW~ (6k@~ (9@~ (9(A~ (9h+A~ (9A~ (9�2A~ (9�A~ ( 9@/@~ ( 9`@~ ( 9� @~ ( 9@~ ( 9@(')& Amount~ )3ְ�~ )6`S@~ )9� A~ )9� �~ )9~~ )9S�~ )9~ )9֥�~ ) 9��~ ) 9lV1A~ ) 9LX2A~ ) 9A~ ) 9A)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3@~ +68@~ +9@~ +9@~ +9@~ +9@~ +9@~ +9@~ + 9T@~ + 9{@~ + 9@~ + 9e@~ + 9i@+',& Amount~ ,3\~ ,6@z~ ,9~~ ,9U~ ,9~ ,9V~ ,9~ ,9~ , 9ʱ~ , 9j~ , 9~ , 9~ , 9U,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3z#~ .6@~ .9@~ .9�@~ .9X@~ .9@F@~ .90$@~ .9@~ . 9H@~ . 9{@~ . 9'@~ . 98@~ . 9@v@.'/& Amount~ /3|�~ /6@~ /9�A~ /9ȆA~ /9A~ /9p�A~ /9PlA~ /9TA~ / 9A@~ / 9@~ / 9@Q@~ / 9w@~ / 9f@/''0(Taxable Social Security Income:03060909090909090 90 90 90 90 90'1) Number of Returns~ 13�-~ 160t@~ 19Ȧ@~ 19@@~ 19`-@~ 19 A~ 19x�A~ 19�@~ 1 9@~ 1 9S@~ 1 9@~ 1 9W@~ 1 9@1'2& Amount~ 23�~ 26ʢ@~ 29@~ 29 @~ 29PA~ 29:XQ~ 29r~ 29n^R~ 2 9z^A~ 2 9A~ 2 9oA~ 2 9`@~ 2 9@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 434CA~ 46@~ 49@~ 49Y@~ 49 E@~ 49@~ 49@@~ 49r@~ 4 9v@~ 4 9@~ 4 9˺@~ 4 9@~ 4 9 @4'5& Amount~ 53\�!A~ 56@~ 59F@~ 59`w@~ 590@~ 59tA~ 59`@~ 59@ @~ 5 9@~ 5 9@~ 5 9@~ 5 9?@~ 5 9@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 730�A~ 76@@~ 79@~ 79 @~ 79@R@~ 79p�A~ 79 #@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83�) A~ 86@~ 89@~ 89@~ 89@~ 89Д@~ 89@@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98'(9( S.E. Health Insurance Deduction:93969999999999999 99 99 99 99 99':) Number of Returns~ :3A~ :6ب@~ :9@~ :9@@~ :9@@~ :9@~ :9@~ :9@~ : 9@~ : 99@~ : 9@8@~ : 9@~ : 9@:';& Amount~ ;3!A~ ;6@~ ;9@@~ ;9@~ ;9@~ ;9X@~ ;9@~ ;9@~ ; 9@~ ; 9@@~ ; 9�8@~ ; 9@{@~ ; 9@N@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3`@~ =6l@~ =9@~ =9p@~ =9|@~ =9@~ =9@~ =96@~ = 9(@~ = 9@~ = 9@~ = 9¹@~ = 9@='>& Amount~ >3[R~ >6P@~ >9@~ >9ɻ@~ >9@~ >9`@~ >9@~ >9T@~ > 9�A~ > 9�;A~ > 9 �A~ > 9�A~ > 9A>'?(Total Adjustments:?3?6?9?9?9?9?9?9? 9? 9? 9? 9? 9?'@�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~ @3Uh~ @6\@~ @9HoA~ @9QA~ @9A~ @9A~ @9 A~ @9@~ @ 90@~ @ 9�7@~ @ 9`Q@~ @ 9@~ @ 9@@'A& Amount~ A3r�%~ A6@~ A9�7A~ A9pA~ A9̒A~ A9e"~ A9XA~ A9XKA~ A 9� A~ A 9 dA~ A 9*A~ A 9�A~ A 98mAA'B( AGI Amount~ B4s~ B7+~ B:#~ B:\=~ B:Z�~ B:2� ~ B:�~ B:BZ ~ B :K ~ B :�/~ B :� ~ B : ~ B :�B*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D36.�~ D6@~ D9@~ D9H�A~ D9XA~ D9>"*~ D90~ D9t5 A~ D 9�2A~ D 9�(A~ D 9P�A~ D 9@~ D 9@D'DDDDE& Amount~ E3�~ E6(�*A~ E96�)~ E9j~ E9_�~ E9z�3~ E9b~ E9�)t~ E 9f~ E 9֛4~ E 9�~ E 9r�~ E 9vOsE'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3ND~ G6`@~ G9de~ G9A4A~ G9+A~ G9~8~ G9gA~ G9J@~ G 9Q@~ G 9@~ G 9L@~ G 9{@~ G 9@m@G'H& Amount~ H3O~ H6ПA~ H96~ H9�~ H9I~ H9X~ H9AA~ H9�7 A~ H 9eA~ H 95@~ H 9@~ H 9@~ H 9@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3��~ J6@~ J9A~ J90A~ J9D~ J9za~ J9zE~ J9S"A~ J 9VA~ J 9uA~ J 9�A~ J 9�@~ J 9@J'K& Amount~ K32/ER~ K6 @~ K9H#'A~ K9^�~ K9Ro~ K9Ώ] ~ K9fC ~ K9j~ K 96 ~ K 9�~ K 9� ~ K 9~ K 9�?�K'"L(Income Tax Before Credits:L3L6L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3R�~ M6`@~ M9A~ M9C~ M98%1A~ M9a~ M9�E~ M9�$~ M 9VA~ M 9(uA~ M 9A~ M 9@~ M 9@M'N& Amount~ N3&N�~ N6@P@~ N9�@~ N9,A~ N9ޚ�~ N9N#{~ N9�~ N9Rw�~ N 9�,~ N 92�!~ N 9K�~ N 9J�~ N 9: lN'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3^~ P6e@~ P9@~ P9A~ P9FA~ P9A~ P9�A~ P9 L A~ P 9@~ P 90@~ P 9@~ P ;~ P ;P'Q& Amount~ Q34�3A~ Q6X@~ Q9V@~ Q9X@~ Q90�A~ Q9,�A~ Q9�A~ Q9 A~ Q 9`>@~ Q 9s@~ Q 9@~ Q ;~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R 9R 9R ;R ;R'S) Number of Returns~ S3A S8** S;**~ S9k@~ S9@~ S9y@~ S9p@~ S9E@~ S 9F@~ S 9U@~ S 9@~ S 9@~ S 9@S'T& Amount~ T3X� A T8** T;**~ T9@~ T9@~ T9@2@~ T9�@~ T9@@~ T 9@~ T 9ȷ@~ T 9@~ T 9@~ T 9@T*U"Education Credits:U3U8U;U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3(�A~ V6$@~ V9@~ V9�>@~ V9V@~ V9A~ V9�@~ V9�<@~ V 9&@~ V 9@~ V 9~ V 9~ V 9V'W& Amount~ W3@A~ W6&@~ W9@~ W9>@~ W9@~ W9H%A~ W9`8@~ W9@@~ W 90@~ W 9@~ W 9~ W 9~ W 9W'X(Foreign Tax Credit:X3X6X9X9X9X9X9X9X 9X 9X 9X 9X 9X'Y) Number of Returns~ Y3A~ Y6(@~ Y9@~ Y9@~ Y9B@~ Y9]@~ Y9@d@~ Y9p@~ Y 9@Y@~ Y 9@~ Y 9 @~ Y 9L@~ Y 9p@Y'Z& Amount~ Z3!~ Z6�?~ Z9q@~ Z9x@~ Z9@~ Z9@~ Z9@~ Z9@~ Z 9@@~ Z 9n@~ Z 9@~ Z 9@~ Z 9AZ' [(General Business Credit:[3[6[9[9[9[9[9[9[ 9[ 9[ 9[ 9[ 9['\) Number of Returns~ \3@ \8** \;**~ \9}@~ \9@~ \9@~ \9D@~ \9h@~ \ 9@~ \ 9@~ \ 9@~ \ 9x@~ \ 9@\']& Amount~ ]3@ ]8** ];**~ ]9j@~ ]9h@~ ]92@~ ]9@~ ]9,@~ ] 9(@~ ] 9@~ ] 9@~ ] 97@~ ] 9�@]'^(Total Credits:^3^8^;^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3N~ _6 @~ _9p@~ _9xc#A~ _9#~ _9o*~ _9P&A~ _9A~ _ 9 �A~ _ 9@~ _ 9@U@~ _ 9@H@~ _ 9S@_'`�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~ `3|FA~ `6@_@~ `9@~ `9p A~ `90rA~ `9#A~ `9�!~ `9P*A~ ` 9A~ ` 9@~ ` 9 =@~ ` 9@~ ` 9A`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3A~ b6@~ b9A~ b9[A~ b98@~ b9�@~ b9@N@~ b9Щ@~ b 9 @~ b 9�1@~ b 9@@~ b 9Z@~ b 9@@b'c& Amount~ c3:J�~ c6@@~ c9LA~ c9A~ c9�A~ c9P?A~ c9,HA~ c9P A~ c 9�A~ c 9ЕA~ c 9A~ c 9x�A~ c 9`�Ac'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3c�~ e6l@~ e9\A~ e97~ e9-A~ e9f^]~ e9� 1A~ e9N"A~ e 9YA~ e 9{A~ e 9A~ e 9�@~ e 9@e'f& Amount~ f30|~ f6L@~ f9 @~ f9F-~ f9�1k~ f9S~ f9N�~ f9K�~ f 9~ f 9o%~ f 9�1�~ f 9�~ f 9bgf'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3�~ h6@~ h9%A~ h9,�/A~ h90�.A~ h9.^~ h9D~ h9ި$~ h 9^A~ h 9|A~ h 9A~ h 9`@~ h 9@h'i& Amount~ i39~ i6�@~ i9�/A~ i9N�?~ i9�;w~ i9re~ i9��~ i9�~ i 9bb)~ i 9�SA~ i 9&~ i 9�~ i 9R|i'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3�~ k6@~ k9Ԡ1A~ k9I~ k9A~ k9w7A~ k9�0A~ k9!A~ k 9A~ k 9�1A~ k 9h�A~ k 9@~ k 9@k'l& Amount~ l3�~ l6@~ l9D�A~ l9>`~ l9�~ l9�~ l9(~ l9��~ l 9�~ l 9V%�~ l 9�~ l 9�~ l 9jl'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3�7~ n6 @~ n9@~ n9`@~ n9 @~ n9A~ n9h�A~ n9К@~ n 9@~ n 9�%@~ n 9k@~ n 9@<@~ n 9@n'o& Amount~ o3nO~ o6]@~ o9@~ o9 �A~ o9 oA~ o9�&~ o9d�-A~ o9D�+A~ o 9�&V~ o 9N�?~ o 9�~ o 9�~ o 9�o'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3~dT~ q6/@~ q9 U"A~ q9�A~ q9� A~ q9@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3��~ r6@~ r9�1~ r9py2A~ r9�A~ r9Q@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3�F~ t6@~ t9EA~ t9TA~ t9 A~ t9@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3^v~ u6t@~ u9�$A~ u9/A~ u9H; A~ u9@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u'v(Total Tax Payments:v3v6v9v9v9v9v9v9v 9v 9v 9v 9v 9v'w) Number of Returns~ w3�<�~ w6@~ w9�$W~ w9&S~ w9g1A~ w9^a~ w9�51A~ w9PH"A~ w 90GA~ w 90gA~ w 9X�A~ w 9 @~ w 9@w'x& Amount~ x3.HI~ x6Е A~ x9�>5A~ x9~ x9Z�~ x9��~ x9g~ x9^~ x 9_~ x 9�7D~ x 9�~ x 9[A~ x 9>x'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3r�~ z6@~ z93A~ z9fUJ~ z9؉-A~ z9L�3A~ z9>�4~ z9̱A~ z 9A~ z 9(@~ z 9 @~ z 9@~ z 9@z'{& Amount~ {3^Ej~ {6C~ {9�~ {9Bw�~ {9'�~ {9FLa�~ {9nk�~ {96~ { 9�~ { 9�(~ { 9$~ { 9H�~ { 9.a�{'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3^~ }6@~ }98� A~ }9a A~ }9�A~ }9\4A~ }9@� A~ }9NA~ } 9x�A~ } 9@@~ } 9@~ } 9@~ } 9@}'~& Amount~ ~3`XA~ ~6^@~ ~9B@~ ~9A~ ~9X�A~ ~9FA~ ~9A~ ~9�A~ ~ 9P�!A~ ~ 9�0A~ ~ 9[D~ ~ 9+~ ~ 9=A~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3�4!~ 6U@~ 9z@~ 9`@~ 9@~ 9A~ 9k@~ 9@~ 9�@~ 9@~ 9D@~ 9Pu@~ 9R@'�& Amount~ �3JA~ �6@~ �9@e A~ �9 $A~ �94�A~ �9%A~ �9�&~ �9�7A~ � 9� A~ � 9�@~ � 9�@~ � 93@~ � 94@�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3|�~ �6@~ �9@@~ �9@@~ �9 A~ �98C$A~ �9/~ �9�A~ � 9(�A~ � 9� A~ � 9A~ � 9@@~ � 9X@�'�& Amount~ �3�~ �6�A~ �9@~ �9�@~ �9X�A~ �9FY~ �9n~ �9r~ � 9g�~ � 9hq~ � 9N~ � 9~ � 9%�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3p�~ �6T@~ �9�@~ �9@~ �9p�A~ �9H�A~ �9�"A~ �9SA~ � 9A~ � 9@~ � 9A~ � 9@~ � 9@G@�'�& Amount~ �3��~ �6C@~ �9Є@~ �9\qA~ �9A~ �9]3A~ �9ju~ �9О9A~ � 9�;A~ � 9p�'A~ � 94�2A~ � 9� A~ � 9�-!A�'�(Taxes Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3{�~ �6�2@~ �9[@~ �90A~ �9A~ �9�%A~ �9u(A~ �9m ~ � 9�/A~ � 90'A~ � 9 �A~ � 9@~ � 9�@�'�& Amount~ �3Ɛ� ~ �6d�A~ �9� A~ �9\A~ �9ƌ3~ �9z~ �9΢&~ �9s~ � 9E~ � 9Zh�~ � 9,TA~ � 9~_�~ � 9nO�' �(Interest Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3x�~ �63@~ �9@W@~ �9p@~ �9lA~ �9PA~ �9F7!~ �9�#A~ � 9�A~ � 9`@~ � 9�)A~ � 9@@~ � 9O@�'�& Amount~ �3c&~ �6@�A~ �9(�A~ �9TPA~ �9d�*A~ �9ֺ�~ �9�=�~ �9j�~ � 9�~ � 9ʻT~ � 9jC�~ � 9�8~ � 9��' �(Contributions Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3GA~ �6~ �9�@~ �9nA~ �9 p A~ �9�,'~ �9G.~ �9T'A~ � 9dQA~ � 9x�A~ � 9�A~ � 9@~ � 9�*@�'�, Amount~ �<޸"~ �=~ �>-@~ �>� A~ �>x#A~ �>3A~ �>�?c~ �>nM~ � >4A~ � >%~ � >�#K~ � >^�*~ � > PA�'�- FOOTNOTES:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/�-* - Less than $500.�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/J�-B** - Omitted to avoid disclosure of specific taxpayer information.�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/:�02Details may not add to totals because of rounding.�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/U�0MSpecial Note: These data include Tax Year 2000 returns that were filed after �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/N�0FDecember 31, 2001, for those taxpayers who were granted an additional �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/N�0Fextension of time to file because of the events of September 11, 2001.�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/V�-NThis table presents aggregates of all returns filed and processed through the �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/T�-LIndividual Master ob (IMF) system during Calendar Year 2002. In general, �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/L�-Dduring administrative or Master ob processing, taxpayer reporting �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/V�-Ndiscrepancies are corrected only to the extent necessary to verify the income �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/W�-Otax liability reported. Most of the other corrections to the taxpayer records �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/Q�-Iused for these statistics could not be made because of time and resource �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/W�-Oconstraints. The statistics in this table should, therefore, be used with the �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/N�-Fknowledge that some of the data have not been perfected or edited for �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/��l����������������������������������������������������������������������������������������������-statistical purposes.�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/S�-KClassification by State was usually based on the taxpayer's home address. �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/M�-EHowever, some taxpayers may have used the address of a tax lawyer or �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/S�-Kaccountant or the address of a place of business; moreover, such addresses �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/R�-Jcould each have been located in a State other than the State in which the �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/�-taxpayer resided.�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/X�-PThis table includes (a) "substitutes for returns," whereby the Internal Revenue �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/T�-LService constructs returns for certain non-filers on the basis of available �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/S�-Kinformation and imposes an income tax on the resulting estimate of the tax �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/R�-Jbase, i.e., "taxable income," and (b) returns of nonresident or departing �5�5�5�5�5�5�5�5� 5� 5� 5� .� .�'�/�-aliens.�5�5�5�5�5�5�5�5� 5� 5� 5� .� .�'�/R�-JItemized deductions include any amounts reported by the taxpayer, even if �5�5�5�5�5�5�5�5� 5� 5� 5� .� .�'�/P�-Hthey could not be used in computing "taxable income," the base on which �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/N�-Fthe regular income tax was computed. Thus, total itemized deductions �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/N�-Finclude amounts that did not have to be reported by taxpayers with no �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/Q�-I"adjusted gross income." (Adjusted gross income is the total from which �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/V�-Nthese deductions would normally be subtracted.) In addition, if standard and �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/V�-Nitemized deductions were both reported on a tax return, the form of deduction �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/T�-Lactually used in computing income tax was the one used for the statistics. �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/W�-OTherefore, if the standard deduction was the form of deduction used, the total �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/U�-Mreported for itemized deductions was excluded from the statistics. However, �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/P�-Hthe component deductions were not similarly excluded. As a result, the �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/O�-Gnumber of returns and related amounts for the component deductions are �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/N�-Fslightly overstated in relation to the grand total shown for itemized �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�'�/S�-Kdeductions. These components are also overstated in relation to the total �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�/�/U�-Mbecause there was a statutory limitation on the total of itemized deductions �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�/�/U�-Mthat could be claimed by certain high-income taxpayers. This limitation did �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�/�/Q�-Inot affect the component deductions, the sum of which therefore exceeded �5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�/�//�-'the total used in computing income tax.�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�/�/:�-2Income tax includes the "alternative minimum tax."�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/Z�-RTotal tax liability differs from "income tax" in that it is the sum of income tax �.�.�.�.�.�.�.�.� .� .� .� .� .�/�/X�-Pafter subtraction of all tax credits except the "earned income credit," and, in �.�.�.�.�.�.�.�.� .� .� .� .� .�/�/��l���������������������������������������������������������������������������������������������R�-Jaddition, includes the "alternative minimum tax," taxes from recapture of �.�.�.�.�.�.�.�.� .� .� .� .� .�/�/P�-Hprior-year investment and low-income housing credits, tax applicable to �.�.�.�.�.�.�.�.� .� .� .� .� .�/�/R�-JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/N�-Femployment income and on certain tip income, and certain other income-�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�-related taxes.�'�'�'�'�'�'�'�'� '� '� '� '� '�/�/M�2EEarned income credit includes both the refundable and non-refundable �'�'�'�'�'�'�'�'� '� '� '� '� '�/�/R�2Jportions. The non-refundable portion could reduce income tax and certain �'�'�'�'�'�'�'�'� '� '� '� '� '�/�/P�2Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �.�.�.�.�.�.�.�.� .� .� .� .� .�/�/;�23there was no tax liability at all, were refundable.�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/6�2.AGI Amount is less deficits, where applicable.�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/3�2+Tax-exempt Interest is not included in AGI.�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/R�2JTotal Credits excludes the "earned income credit," shown separately below.�'�'�'�'�'�'�'�'� '� '� '� '� '�/�/N�2FExcess Earned Income Credit, or the refundable portion of the "earned �'�'�'�'�'�'�'�'� '� '� '� '� '�/�/V�2Nincome credit" equals the amount in excess of "total tax liability," which is �.�.�.�.�.�.�.�.� .� .� .� .� .�/�/R�2Jshown in the table. The excess credit shown includes any "advance earned �.�.�.�.�.�.�.�.� .� .� .� .� .�/�/J�2Bincome credit payments" for those returns that had such an excess.�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/L�2DSOURCE: Internal Revenue Service, Information Services, Martinsburg �.�.�.�.�.�.�.�.� .� .� .� .� .�/�/P�2HComputing Center, Master ob Service Support Branch. Unpublished data.�'�'�'�'�'�'�'�'� '� '� '� '� '�/�/�2 April 2003.�'�'�'�'�'�'�'�'� '� '� '� '� '�/�/�2�'�'�'�'�'�'�'�'� '� '� '� '� '�/�/�2�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�2�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�2�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�2�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�'�'�'�'�'�'�'�'� '� '� '� '� 1�/�/�'�'�'�'�'�'�'�'� '� '� '� '� 1�/�/�'�'�'�'�'�'�'�'� '� '� '� '� 1�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/��l����������������������������������������������������������������������������������������������.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�'�'�'�'�'�'�'�'� '� '� '� '� '�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�.�.�.�.�.�.�.�.� .� .� .� .� .�/�/�'�'�'�'�'�'�'�'� '� '� '� '� '�/�/�'�'�'�'�'�'�'�'� '� '� '� '� '�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�/�/�/�/�/�/�/�/� /� /� /� /� /�/�/�l���������������� �� �� �� �� ��������������������������������������//////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / / / / / / / / / /  /  /  /  /  / / / / / / / / /  /  /  /  /  / / / / / / / / /  /  /  /  /  / / / / / / / / /  /  /  /  /  / / / / / / / / /  /  /  /  /  ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / ///////// / / / / / ��!��"��#��$��%��&��'��(��)��*��+�� / / / / / / / /  /  /  /  /  /!/!/!/!/!/!/!/!/! /! /! /! /! /"/"/"/"/"/"/"/"/" /" /" /" /" /#/#/#/#/#/#/#/#/# /# /# /# /# /$/$/$/$/$/$/$/$/$ /$ /$ /$ /$ /%/%/%/%/%/%/%/%/% /% /% /% /% /&/&/&/&/&/&/&/&/& /& /& /& /& /'/'/'/'/'/'/'/'/' /' /' /' /' /(/(/(/(/(/(/(/(/( /( /( /( /( /)/)/)/)/)/)/)/)/) /) /) /) /) /*/*/*/*/*/*/*/*/* /* /* /* /* /+/+/+/+/+/+/+/+/+ /+ /+ /+ /+ /= X\+�> ��" ������������������������������