�\pjnwill00 4E,]a (^DaF}Ś�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_);_(* \(#,##0\);_(* "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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C " ��C #<�C  �C " ��C #��C " �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CDNorth Carolina  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3KA~ 6@~ 9i$A~ 9�4,~ 9!A~ 96)~ 9�7A~ 9 A~ 9 �A~ 9`N@~ 9`Z@~ 9@~ 9@ ' &Joint Returns Count~ 3vZ~ 6@~ 9@~ 9�A~ 9KA~ 9 �A~ 9 �A~ 9P�A~ 9�A~ 9�@~ 9�@~ 9@~ 9@ ' &Single Returns Count~ 3jY~ 6@~ 9A~ 9A~ 9(�A~ 9 A~ 9e@~ 9@~ 9@~ 9ī@~ 9@~ 9@@~ 9r@ ' &Head of Household Count~ 3&~ 6L@~ 9@~ 9@o A~ 9�$A~ 9C@~ 9b@~ 9@~ 9*@~ 90@~ 9Ȅ@~ 9@^@~ 9D@ ' &Number of Farm Returns~ 3C@~ 6D@~ 9D@~ 93@~ 9@~ 9@~ 9G@~ 9Ȳ@~ 9̩@~ 9@~ 9@~ 9`r@~ 9 d@ '#&Paid Preparer Returns Count~ 3D@A~ 6@@~ 9lA~ 9dA~ 9A~ 9T`A~ 9D�A~ 9 A~  9@@~  9}@~  9@@~  9@~  9@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3�~ 6@~ 9|� A~ 9|�"A~ 9~" ~ 9vE%~ 9ğA~ 9 A~  9�A~  9@~  9X@~  9@~  9P@'& Amount~ 3B~ 6Z A~ 9 $EA~ 9u~ 9v~ 9[(~ 9�~ 9�"�~  9K~  9VL~  9�~  9z~  9' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3h~ 6@~ 9A~ 9iA~ 90�A~ 9A~ 9A~ 9�A~  9A~  9@"@~  9@~  95@~  9@'& Amount~ 3OA~ 6@~ 9(�A~ 9iA~ 9�A~ 9!~ 9W&~ 9]A~  9A~  98� A~  9A~  9J A~  9}A'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3�@~ 6Ē@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~  9{@~  9@~  9@~  9@~  9l@'& Amount~ 3k-A~ 6@~ 9O@~ 9@~ 9@~ 9@~ 9_@~ 9@@~  9В@~  9@~  9A~  9p@~  9@�A'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 30~ 6@~ 90;@~ 9p@~ 9@@~ 9A~ 98�A~ 9Р@~  9@~  9}@~  9`@~  9 @~  9Ц@'& Amount~ 3ns�~ 6a@~ 9p@~ 9@~ 9Z@~ 9o A~ 9 �A~ 9PqA~  9d�A~  9EA~  9|mA~  9 A~  9�A' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3F,3~ 6@~ 9@~ 9�@~ 9F@~ 9P�A~ 9�+ A~ 9�A~  90@~  9@@~  9@~  9@~  9,@'& Amount~ 3`�)A~ 6@~ 9ո@~ 9@~ 9H@~ 9@�@~ 9�A~ 9A~  9@~  9 @~  9@~  9@)@~  9 m@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 38aA~ 6@~ 9 >@~ 9@~ 9@@~ 9@~ 9@~ 9@~  9� @~  9H@~  9 @~  9@~  9@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3�'~ 6Tc~ 9h@A~ 9x�A~ 9̎A~ 9$A~ 9�%A~ 9 A~ 9#A~ 9ԻA~ 9f\.~ 90pA~ 9b�@ '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3%~ "6@~ "9�,@~ "9@`@~ "9y@~ "90@~ "9@t@~ "9`]@~ " 9q@~ " 9@~ " 9 a@~ " 9@~ " 9@"'#& Amount~ #3RC~ #6@~ #9@~ #9`@~ #9@~ #9`�A~ #9A~ #9 �A~ # 9\`A~ # 9D3A~ # 9�?~ # 9z%A~ # 9FOp#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3 A~ %6@~ %9@~ %9 @~ %9@~ %9�@~ %9x@~ %9,@~ % 9"@~ % 9F@~ % 9@~ % 9@~ % 9p@%'&& Amount~ &3ʗ�~ &6@~ &9Y@~ &9A~ &9(�A~ &9A~ &9A~ &9A~ & 9d�A~ & 9A~ & 9T A~ & 9f@~ & 9@@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (38+#A~ (6D@~ (9@@~ (9Ц@~ (9v@~ (9A~ (9@~ (9@S@~ ( 9@~ ( 9$@~ ( 9\@~ ( 9|@~ ( 9@(')& Amount~ )3e.~ )6�9@~ )9pA~ )9?3~ )99~ )9ܺ;A~ )9o~ )9` 5A~ ) 9\�0A~ ) 9X7A~ ) 9�A~ ) 9@~ ) 9q@)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3@~ +6@~ +9 @~ +9@~ +9@~ +9{@~ +9 @~ +9@~ + 9`@~ + 9`@~ + 9@~ + 9q@~ + 9`c@+',& Amount~ ,3(l~ ,6~ ,9~ ,9a~ ,9~~ ,9l~ ,9~ ,9ҷ~ , 9ԩ~ , 9H~ , 9#~ , 9~ , 9l,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3FA~ .6Ѐ@~ .9@ @~ .9V@~ .9 @~ .9@~ .9@~ .9@~ . 9@~ . 9@~ . 9`@~ . 9<@~ . 9 @.'/& Amount~ /3�'A~ /6@~ /9@~ /9� A~ /9sA~ /90wA~ /90@~ /9@@~ / 9@~ / 9@~ / 9x@~ / 9Z@~ / 9F@/''0(Taxable Social Security Income:03060909090909090 90 90 90 90 90'1) Number of Returns~ 13H�A~ 16T@~ 19@~ 19@~ 19@~ 19`A@~ 19g@~ 19�,@~ 1 9%@~ 1 9@@~ 1 9@~ 1 9x@~ 1 90@1'2& Amount~ 23�2�~ 26P~@~ 29 @~ 29@~ 29@@~ 29�A~ 291~ 29A~ 2 9\A~ 2 90@~ 2 9p$@~ 2 9@@~ 2 9@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43m@~ 46`y@~ 49@~ 49]@~ 49T@~ 49�@~ 49[@~ 49V@~ 4 9>@~ 4 9$@~ 4 9@~ 4 9r@~ 4 9Z@4'5& Amount~ 53�A~ 56(@~ 59Q@~ 59@~ 59@@~ 59A@~ 59@$@~ 59@~ 5 9�+@~ 5 9R@~ 5 9+@~ 5 9\@~ 5 9w@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73�"@~ 76y@~ 79@~ 797@~ 79@~ 79b@~ 79)@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83~@~ 86t@~ 89@~ 89@~ 89 @~ 89@~ 89P@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98'(9( S.E. Health Insurance Deduction:93969999999999999 99 99 99 99 99':) Number of Returns~ :3@~ :6ȝ@~ :9@~ :9@~ :9@~ :9@~ :9@~ :9^@~ : 9"@~ : 9@~ : 9H@~ : 9L@~ : 9 @:';& Amount~ ;3؈ A~ ;6@~ ;9@~ ;9@L@~ ;9@1@~ ;9q@~ ;9�&@~ ;9@~ ; 9@~ ; 9@~ ; 9G@~ ; 9@~ ; 9~@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3@@~ =6@R@~ =9l@~ =9 @~ =9@~ =9@~ =9@~ =9@~ = 9@~ = 9@~ = 9@~ = 9H@~ = 9Pr@='>& Amount~ >3X�A~ >6@~ >9X@~ >9`@~ >9@~ >9@~ >9@@~ >9@~ > 9�3@~ > 9@~ > 9`,@~ > 9z@~ > 9@>'?(Total Adjustments:?3?6?9?9?9?9?9?9? 9? 9? 9? 9? 9?'@�lA��B��C��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@) Number of Returns~ @3�#A~ @6@~ @9@~ @9@~ @9@~ @9p~A~ @9� @~ @9@~ @ 9@~ @ 95@~ @ 9@@~ @ 9@~ @ 9ܙ@@'A& Amount~ A3�~ E9m�~ E 9�0�~ E 9lq6A~ E 9��~ E 9&.~ E 96E'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3�9�~ G6�=@~ G9M'~ G9#A~ G9xA~ G9A~ G95A~ G9@@~ G 9@~ G 9@~ G 9@~ G 9`f@~ G 9@S@G'H& Amount~ H3�)1~ H6@3@~ H9�)GA~ H9�~ H9.^�~ H9ʌ�~ H9-A~ H9@A~ H 9@~ H 9@~ H 9Ͷ@~ H 9<@~ H 9h@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3Jձ~ J6@~ J9`7A~ J9�&!~ J9N!A~ J9xc$A~ J9 #A~ J9 A~ J 9h�A~ J 9E@~ J 9`P@~ J 9@~ J 9@J'K& Amount~ K3�~ K6@~ K9xdA~ K9�~ K9>~ K9&~ K9.�~ K9cjA~ K 9"/~ K 9 VA~ K 9r �~ K 9ʺ~ K 9^vK'"L(Income Tax Before Credits:L3L6L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3*ֱ~ M6K@~ M9�<A~ M9F$!~ M9&�"~ M9(~ M9#A~ M9 A~ M 9`�A~ M 9E@~ M 9`P@~ M 9@~ M 9@M'N& Amount~ N3R0�~ N67@~ N9@~ N9A~ N9Q@~ N9~ N9~~ N96Ü~ N 9g�~ N 9ށU~ N 9JJ�~ N 96X~ N 9VzN'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3>m0~ P6K@~ P9c@~ P9@~ P9� A~ P9� A~ P9pdA~ P9@~ P 9@ P ; **  P ; **  P ; ** ~ P ;P'Q& Amount~ Q3�"A~ Q63@~ Q94@~ Q9@)@~ Q9p!@~ Q9�A~ Q9pA~ Q9@~ Q 9 @ Q ; **  Q ; **  Q ; ** ~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R ;R ;R ;R ;R'S) Number of Returns~ S3  A S8 **  S; ** ~ S9"@~ S9@~ S9 *@~ S9`@~ S9P@~ S 9@~ S 9@~ S 9z@~ S 9s@~ S 9R@S'T& Amount~ T3@ T8 **  T; ** ~ T9@~ T9@~ T9@Y@~ T9@~ T9@~ T 9E@~ T 9@~ T 9@~ T 9 f@~ T 9C@T*U"Education Credits:U3U8U;U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3^A~ V6@~ V9 @~ V9@~ V9@%@~ V9V@~ V9 @~ V9@~ V 9@~ V 9~ V 9~ V 9~ V 9V'W& Amount~ W3P@~ W6@~ W9@~ W9%@~ W9@~ W9'@~ W9)@~ W9z@~ W 9@~ W 9~ W 9~ W 9~ W 9W'X(Foreign Tax Credit:X3X6X9X9X9X9X9X9X 9X 9X 9X 9X 9X'Y) Number of Returns~ Y3@~ Y6@~ Y9p@~ Y9L@~ Y9@~ Y9$@~ Y9@~ Y9@~ Y 9@~ Y 9@~ Y 9@~ Y 9z@~ Y 9P@Y'Z& Amount~ Z3@@ Z8*~ Z9W@~ Z9f@~ Z9r@~ Z9@~ Z9@~ Z9d@~ Z 9@~ Z 9@~ Z 9@~ Z 9@@~ Z 9@@Z' [(General Business Credit:[3[8[9[9[9[9[9[9[ 9[ 9[ 9[ 9[ 9['\) Number of Returns~ \36@~ \6~ \9C@~ \9`f@~ \9r@~ \9H@~ \9@~ \9@~ \ 9@~ \ 9@~ \ 9@@~ \ 9s@~ \ 9m@\']& Amount~ ]3@~ ]6~ ]99@~ ]9T@~ ]9n@~ ]9@~ ]9@~ ]9@~ ] 9@~ ] 9|@~ ] 9@~ ] 9ؠ@~ ] 9~@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _38z5A~ _6d@~ _9Q@~ _9JA~ _9�A~ _9�?A~ _9( A~ _9p@~ _ 9�$@~ _ 9@~ _ 9@~ _ 9@~ _ 9@_'`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`& Amount~ `3�A~ `6:@~ `9&@~ `9@~ `9hzA~ `9t�A~ `9 A~ `9@@~ ` 9@~ ` 9i@~ ` 9@n@~ ` 9H@~ ` 9@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3tJA~ b6l@~ b99@~ b9@@~ b9@~ b9`@~ b9@~ b9@@~ b 9@~ b 9t@~ b 9@~ b 9ޥ@~ b 9@b'c& Amount~ c3~N6~ c6-@~ c9@~ c90@~ c9`@~ c9ȢA~ c9h�A~ c90S@~ c 9@~ c 9`@~ c 9S@~ c 9�9@~ c 9A@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3~ e6K@~ e9�A~ e9ZA~ e9X�A~ e9�.'~ e9�A~ e9 A~ e 9�A~ e 9 H@~ e 9S@~ e 9@~ e 9@e'f& Amount~ f3B�~ f6ȍ@~ f9'@~ f9�A~ f9F�4~ f9�~ f9�~ f9jn�~ f 92��~ f 9r5A~ f 9^\�~ f 9EY~ f 9yf'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h36~ h65@~ h9XR A~ h9 A~ h9�A~ h98�#A~ h9 A~ h9� A~ h 98�A~ h 9J@~ h 9V@~ h 9@~ h 9 @h'i& Amount~ i3V[�~ i6L@~ i9$@~ i9A~ i9n&:~ i9�~ i9GA~ i9�~ i 9�2FA~ i 9ޣY~ i 9�~ i 9Z~ i 9�{i'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3~ k6@~ k9q ~ k9F '~ k9v�!~ k9|�#A~ k9A~ k9x� A~ k 9(�A~ k 9u@~ k 9@~ k 9\@~ k 9¤@k'l& Amount~ l36$X~ l6�@~ l9 A~ l9I)A~ l9S~ l9F~ l9�!�~ l9R~ l 9_�~ l 9>eE~ l 9.x~ l 9l1~ l 9i&Al'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3@�A~ n6@~ n9@~ n9`V@~ n9@~ n9@~ n9@~ n9@~ n 9@~ n 9@~ n 9@~ n 9@~ n 9@n'o& Amount~ o3�5~ o6S@~ o9@~ o9@~ o9PU@~ o9�A~ o9A~ o9P A~ o 9�A~ o 9�A~ o 9�,A~ o 9n� ~ o 9,Ao'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3vU(~ q6f@~ q9{ A~ q9A~ q9� A~ q9@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3\1A~ r6֢@~ r9�A~ r9F '~ r9 OA~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3�"~ t6@~ t9�/ A~ t9� A~ t9�@~ t9@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3V�=~ u6<@~ u9}A~ u9V$~ u9�A~ u9@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u'v(Total Tax Payments:v3v6v9v9v9v9v9v9v 9v 9v 9v 9v 9v'w) Number of Returns~ w3j~ w6r@~ w9�"A~ w9$A~ w9>#~ w9~�(~ w94A~ w9 A~ w 98�A~ w 9�'@~ w 9 /@~ w 9p@~ w 9@w'x& Amount~ x3e�~ x6�@~ x9 A~ x9Ș8A~ x9fg~ x9F~ x9LA~ x9�~ x 9�~ x 9>&\~ x 9�~ x 9TW~ x 9nvx'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3�~ z6K@~ z9�!A~ z9�.&~ z9`!A~ z9A~ z9.A~ z9x�A~ z 9@~ z 9@~ z 9@~ z 9ܠ@~ z 9@z'{& Amount~ {3ڭ~ {6~ {9(7~ {9v�~ {9l)~ {96B�~ {9(~ {94[~ { 9a~ { 9x�~ { 9~ { 9 S~ { 9`�{'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3�(~ }6J@~ }9@~ }9 @~ }9 @~ }90�A~ }9@~ }9s@~ } 9B@~ } 9)@~ } 9@@~ } 9@~ } 9(@}'~& Amount~ ~3z~ ~6 @~ ~9@~ ~9K@~ ~9@~ ~9�?A~ ~9�" A~ ~9� A~ ~ 9l[A~ ~ 9p�A~ ~ 9A~ ~ 9ذA~ ~ 98=A~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3PA~ 6϶@~ 99@~ 9@@~ 9@~ 9`@~ 9@~ 9O@~ 9ӽ@~ 9 @~ 9@~ 9D@~ 9"@'�& Amount~ �38A~ �6`^@~ �9`@~ �9$.A~ �9lA~ �9�$A~ �94EA~ �9 U@~ � 9�@~ � 9@ @~ � 9@~ � 9@~ � 9@�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3M~ �6@~ �9@~ �9G@~ �90 @~ �9t�A~ �9A~ �9x�A~ � 9X�A~ � 9@~ � 9 @~ � 9Ľ@~ � 9Z@�'�& Amount~ �3L�~ �6p@~ �9@x@~ �9@~ �9A~ �9�$~ �9&D~ �9@3.A~ � 9g@~ � 92A~ � 9+A~ � 9A~ � 9,A�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3�2A~ �6λ@~ �9B@~ �9@~ �9q@~ �9H�A~ �9QA~ �9uA~ � 9�A~ � 9@~ � 9�@~ � 9ּ@~ � 9@�'�& Amount~ �3pF@~@~ �>@~ �> l A~ �>.�#~ �>> 2~ �>%~ � >f�#~ � >�A~ � >A~ � >A~ � >T�A�'�- 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\+�> ��" ������������������������������