\pjnwill00 4,-1 ',D`}B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 nArial1 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"_);_(@_) ##0.0E+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 XAC "<C "<C "<C "C "<C "<C "<C "U} #}   ,l?????      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)     ========= = = = = =>@ABCCCC%CSize of Adjusted Gross IncomeC C C C C DE North Dakota Breakeven~ F?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  GA~  G.AETotal  and Under Under Under Under Under Under  Under  Under  Under  Under  andEReturns Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  HA~  H.A  OverI !"###### # # # # # $ Returns Count~ 1eA~ 4B@~ 7 @~ 7@@~ 7@~ 7`j@~ 7@~ 7@~ 7@~ 7Ρ@~ 7b@~ 7s@~ 7`@ % $Joint Returns Count~ 1HA~ 4 @~ 7k@~ 7i@~ 7@~ 7@~ 7@~ 7)@~ 7>@~ 7F@~ 7|@~ 7q@~ 7[@ % $Single Returns Count~ 1p~A~ 4@~ 7:@~ 7`@~ 7W@~ 7@@~ 7@~ 7ȏ@~ 7P@~ 7@c@~ 7@h@~ 7A@~ 74@ % $Head of Household Count~ 1%@~ 4c@~ 7@~ 7@~ 7´@~ 7@~ 7@~ 7@c@~ 7W@~ 79@ 8** 8**~ 7 % $Number of Farm Returns~ 1-@~ 4@~ 7@~ 7@~ 71@~ 7@~ 79@~ 7@~ 7P@~ 7u@~ 7q@~ 7:@~ 74@ %#$Paid Preparer Returns Count~ 1 wA~ 4l@~ 7\@~ 7@~ 7@~ 7@~ 7@~ 7@~  7@~  7@~  7@~  7q@~  7@^@%&Salaries and Wages:14777777 7 7 7 7 7%' Number of Returns~ 1A~ 4@~ 7 @~ 7@@~ 7@-@~ 7 @~ 7|@~ 7F@~  7@~  7ĝ@~  7@~  7p@~  7]@%$ Amount~ 16k~ 4:@~ 7A~ 7'~ 7N2~ 7^9A~ 7Px~ 7-A~  76!A~  7 A~  7`zA~  79@~  7`@% &Taxable Interest Income:14777777 7 7 7 7 7%' Number of Returns~ 1hA~ 4¨@~ 7@~ 7@@~ 7q@~ 7@@~ 7@@~ 7n@~  7E@~  7@~  7@~  7s@~  7``@%$ Amount~ 1A~ 4(@~ 7@~ 7@~ 7`@~ 7p@~ 7`1@~ 7@~  7n@~  7B@~  7@~  7%@~  7@%&Tax-exempt Interest:14777777 7 7 7 7 7%' Number of Returns~ 18@~ 4^@~ 7Ȃ@~ 7@~ 7@~ 7|@~ 7@~ 7@~  7@~  7 @~  7@~  7`@~  7M@%$ Amount~ 1k@~ 4~@~ 7ĕ@~ 7@~ 7p@~ 7@~ 7Z@~ 7D@~  7X@~  7@~  7@~  7A@~  7@%&Dividends Received:14777777 7 7 7 7 7%' Number of Returns~ 1@~ 4@~ 7@~ 7X@~ 7@~ 7@~ 7P@~ 7a@~  7V@~  7@~  7@~  7q@~  7]@%$ Amount~ 1(nA~ 4@~ 7@~ 7/@~ 7)@~ 7@@~ 7m@~ 7!@~  7@~  7@~  7@~  7^@~  7@% &State and Local Refunds:14777777 7 7 7 7 7%' Number of Returns~ 1@~ 4c@~ 7`t@~ 7@~ 7"@~ 7@~ 7@~ 7)@~  7@~  7@@~  7@~  7`e@~  7@T@%$ Amount~ 1@~ 4h@~ 7Z@~ 7r@~ 70~@~ 7|@~ 7&@~ 7@~  7|@~  7@~  7X@~  7@~  7`@%6&.Business or Profession Net Income (less loss):14777777 7 7 7 7 7%' Number of Returns~ 1@@~ 4ܕ@~ 7@~ 7@~ 7@~ 7@~ 79@~ 7 @~  7@~  7Є@~  7X@~  7X@~  7F@% l!"#$%&'()*+,-./0123456789:;<=>? $ Amount~ 1KA~ 4~ 7@~ 7@~ 7@-@~ 7`@~ 70@~ 7z@~ 7@~ 7@~ 7@@~ 7A@~ 7@ %%!&Net Capital Gain (less loss):!1!4!7!7!7!7!7!7! 7! 7! 7! 7! 7!%"' Number of Returns~ "10@~ "4.@~ "7y@~ "7j@~ "7@~ "7:@~ "7@~ "7ƺ@~ " 7@~ " 7И@~ " 7@~ " 7q@~ " 7^@"%#$ Amount~ #1/A~ #4m@~ #7@~ #71@~ #7@~ #7@~ #7@~ #7@@~ # 7r@~ # 7@+@~ # 7@~ # 7@~ # 7@#%"$&Taxable IRA Distributions:$1$4$7$7$7$7$7$7$ 7$ 7$ 7$ 7$ 7$%%' Number of Returns~ %1@~ %4b@~ %7@~ %7$@~ %7@~ %7@~ %7б@~ %7$@~ % 7ԑ@~ % 7r@~ % 7 p@~ % 79@~ % 7$@%%&$ Amount~ &18A~ &4؋@~ &7ج@~ &7@~ &7@~ &7@~ &7@~ &7]@~ & 7@~ & 7@~ & 7@~ & 7D@~ & 7@@&%%'&Taxable Pensions / Annuities:'1'4'7'7'7'7'7'7' 7' 7' 7' 7' 7'%(' Number of Returns~ (1X@~ (4`v@~ (7@~ (7@~ (7X@~ (7@~ (7L@~ (7ԧ@~ ( 7@~ ( 7{@~ ( 7`z@~ ( 7H@~ ( 77@(%)$ Amount~ )1`A~ )4@~ )7[@~ )7`@~ )7!@~ )7PH@~ )7 @~ )7@@~ ) 7@?@~ ) 7@~ ) 72@~ ) 7@~ ) 7ʡ@)%*&Farm Net Income / Loss:*1*4*7*7*7*7*7*7* 7* 7* 7* 7* 7*%+' Number of Returns~ +1@~ +4@~ +7p@~ +7j@~ +7@~ +7ǹ@~ +7@~ +7P@~ + 7@~ + 70u@~ + 7p@~ + 7:@~ + 74@+%,$ Amount~ ,1@~ ,4 8~ ,7~ ,7J~ ,7 @~ ,7@~ ,7A@~ ,7@@~ , 7]@~ , 7L@~ , 7@~ , 7d~ , 7H,%"-&Unemployment Compensation:-1-4-7-7-7-7-7-7- 7- 7- 7- 7- 7-%.' Number of Returns~ .11@~ .4Z@~ .7\@~ .7@@~ .7@~ .7D@~ .7v@~ .7@~ . 7c@~ . 7:@~ . 7(@~ . 7~ . 7.%/$ Amount~ /1 @~ /4k@~ /7@~ /7@~ /7U@~ /7@~ /7@~ /7@~ / 7p~@~ / 7@U@~ / 7;@~ / 7~ / 7/%'0&Taxable Social Security Income:01040707070707070 70 70 70 70 70%1' Number of Returns~ 11@~ 14@~ 17P@~ 17@~ 17@@~ 17@~ 17¸@~ 17@~ 1 7h@~ 1 7z@~ 1 7z@~ 1 7P@~ 1 7=@1%2$ Amount~ 21HS A~ 24C@~ 27p@~ 27@~ 27@~ 27@~ 27@~ 27_@~ 2 7>@~ 2 7:@~ 2 7a@~ 2 7@~ 2 7@2%3& IRA Payments:31343737373737373 73 73 73 73 73%4' Number of Returns~ 41B@~ 44?@~ 47 p@~ 47Ȋ@~ 478@~ 47@~ 47@~ 47@~ 4 7@~ 4 7@]@~ 4 7a@~ 4 77@~ 4 7&@4%5$ Amount~ 51@~ 54L@~ 57y@~ 57@~ 57d@~ 57j@~ 57f@~ 57\@~ 5 7@~ 5 7v@~ 5 7@~ 5 7S@~ 5 7F@5%(6 Student Loan Interest Deduction:61646767676767676 76 76 76 76 76%7' Number of Returns~ 71@@~ 74Z@~ 77T@~ 77@~ 77@~ 77@~ 77$@~ 77~ 7 7~ 7 7~ 7 7~ 7 7~ 7 77%8$ Amount~ 81 @~ 84@P@~ 87Py@~ 87<@~ 87.@~ 87@~ 87@~ 87~ 8 7~ 8 7~ 8 7~ 8 7~ 8 78%(9& S.E. Health Insurance Deduction:91949797979797979 79 79 79 79 79%:' Number of Returns~ :1@N@~ :4~@~ :7@~ :7X@~ :7ڣ@~ :7@~ :7>@~ :7 @~ : 7h@~ : 7x@~ : 7P~@~ : 7R@~ : 7F@:%;$ Amount~ ;1`@~ ;4@~ ;7@~ ;7@~ ;7\@~ ;76@~ ;7Ƶ@~ ;70@~ ; 7آ@~ ; 7@~ ; 7ȕ@~ ; 7k@~ ; 7``@;%/<&'Self-Employed Retirement Plan Payments:<1<4<7<7<7<7<7<7< 7< 7< 7< 7< 7<%=' Number of Returns~ =1@ =5** =8**~ =7@U@~ =7c@~ =7}@~ =7p@~ =7@~@~ = 7@~ = 7`n@~ = 7m@~ = 70@~ = 7"@=%>$ Amount~ >1Y@ >5** >8**~ >7h@~ >7@y@~ >7@~ >7<@~ >7<@~ > 7^@~ > 7@~ > 74@~ > 7j@~ > 7d@>%?&Total Adjustments:?1?5?8?7?7?7?7?7? 7? 7? 7? 7? 7?%@lABCDE FGHIJKLMNOPQRSTUVWXYZ[\]^_@' Number of Returns~ @1С@~ @4@~ @7@~ @7_@~ @7=@~ @7@7@~ @7}@~ @7@~ @ 7L@~ @ 7l@~ @ 7̓@~ @ 7g@~ @ 7@V@@%A$ Amount~ A1A~ A4T@~ A7*@~ A7@~ A7@@~ A7 )@~ A7@~ A7@~ A 7@~ A 7@~ A 7@~ A 78@~ A 7@A%B& AGI Amount~ B2~ B6~ B9A~ B9*+A~ B90A~ B9P~ B9^~ B9cQ~ B 9p+A~ B 9A~ B 9%A~ B 9 A~ B 9$AB("C&Total Itemized Deductions:C1C4C7C7C7C7C7C7C 7C 7C 7C 7C 7C%D' Number of Returns~ D1@~ D48@~ D7 @~ D7@~ D7@~ D7@~ D7u@~ D7@~ D 7g@~ D 7\@~ D 7^@~ D 7`r@~ D 7@\@D%DDDDE$ Amount~ E1+A~ E4 @~ E7@d@~ E7@~ E7@~ E7<A~ E7 A~ E7RA~ E 7V@~ E 7@~ E 7@~ E 7@@~ E 7@@E%EE!F&Total Standard Deduction:F1F4F7F7F7F7F7F7F 7F 7F 7F 7F 7F%G' Number of Returns~ G1p A~ G4@~ G7@~ G7`.@~ G7B@~ G7 |@~ G7@@~ G7>@~ G 7ܞ@~ G 7y@~ G 7 p@~ G 77@~ G 73@G%H$ Amount~ H1V~ H4@ @~ H7A~ H7kA~ H7P! A~ H7LA~ H70A~ H7E@~ H 7@~ H 7H@~ H 7Ԟ@~ H 7d@~ H 7b@H%HI&Taxable Income:I1I4I7I7I7I7I7I7I 7I 7I 7I 7I 7I%IJ' Number of Returns~ J1 A~ J4~ J7@~ J7@~ J7@~ J7@C@~ J7@~ J7@~ J 7@~ J 7ʡ@~ J 7b@~ J 7s@~ J 7 `@J%K$ Amount~ K1r~ K4~ K7@K@~ K7 A~ K7^"~ K7H4A~ K7ԧ;A~ K7.A~ K 7&A~ K 7hA~ K 7.#A~ K 7A~ K 7P- AK%"L&Income Tax Before Credits:L1L4L7L7L7L7L7L7L 7L 7L 7L 7L 7L%M' Number of Returns~ M1 A M5** M8**~ M7@~ M7@~ M7`B@~ M7@~ M7@~ M 7@~ M 7ʡ@~ M 7`@~ M 7s@~ M 7 `@M%N$ Amount~ N1:S N5** N8**~ N7@@~ N7@@~ N7 A~ N7A~ N7(A~ N 7A~ N 7@~ N 7nA~ N 7 @~ N 7@N%O&Child Tax Credit:O1O5O8O7O7O7O7O7O 7O 7O 7O 7O 7O%P' Number of Returns~ P1@~ P4@~ P70@~ P7@~ P73@~ P7L@~ P7@~ P7@~ P 7x@~ P 7(@~ P 7~ P 8~ P 8P%Q$ Amount~ Q1@~ Q4@~ Q7@~ Q7@~ Q7@~ Q7@~ Q7R@~ Q79@~ Q 7@~ Q 7@~ Q 7~ Q 8~ Q 8Q%R&Child Care Credit:R1R4R7R7R7R7R7R7R 7R 7R 7R 8R 8R%S' Number of Returns~ S1@@~ S4~ S7@~ S7ԓ@~ S7"@~ S7@~ S7{@~ S78@~ S 7Є@~ S 7c@~ S 7`@~ S 7$@~ S 7@S%T$ Amount~ T1й@~ T4~ T7?~ T7{@~ T7P@~ T7t@~ T7@~ T7@~ T 7n@~ T 7J@~ T 7L@~ T 7@~ T 7@T(U Education Credits:U1U4U7U7U7U7U7U7U 7U 7U 7U 7U 7U(V' Number of Returns~ V1@ V5**~ V7@@~ V7+@~ V7֦@~ V7@~ V7@ V8** V 8**~ V 7~ V 7~ V 7~ V 7V%W$ Amount~ W1F@ W5**~ W7h@~ W7j@~ W7@@~ W7ʯ@~ W7@ W8** W 8**~ W 7~ W 7~ W 7~ W 7W%X&Foreign Tax Credit:X1X5X7X7X7X7X7X8X 8X 7X 7X 7X 7X%Y' Number of Returns~ Y1@~ Y4~ Y7@~ Y7@~ Y7@~ Y7D@~ Y7@~ Y7̑@~ Y 7@~ Y 7py@~ Y 7p@~ Y 7^@~ Y 7I@Y%Z$ Amount~ Z1l@~ Z4~ Z7 @~ Z7@@~ Z7I@~ Z7 a@~ Z7i@~ Z7@b@~ Z 7o@~ Z 7e@~ Z 7 o@~ Z 7D@~ Z 7*@Z% [&General Business Credit:[1[4[7[7[7[7[7[7[ 7[ 7[ 7[ 7[ 7[%\' Number of Returns~ \1@~ \4~ \7*@~ \7H@~ \7U@~ \7`d@~ \7g@~ \7@b@~ \ 7d@~ \ 7@S@~ \ 7``@~ \ 7A@~ \ 7.@\%]$ Amount~ ]1@~ ]4~ ]7@~ ]77@~ ]7S@~ ]7n@~ ]7Pv@~ ]7Pr@~ ] 7z@~ ] 7q@~ ] 7@@~ ] 7r@~ ] 7`b@]%^&Total Credits:^1^4^7^7^7^7^7^7^ 7^ 7^ 7^ 7^ 7^%^^^^_' Number of Returns~ _1`>@~ _4&@~ _7p@~ _7@~ _7@~ _7@ @~ _7I@~ _7y@~ _ 7@~ _ 7@~ _ 7@~ _ 7@e@~ _ 7@R@_%`labcdefghijklmnopqrstuvwxyz{|}~`$ Amount~ `1g@~ `4@~ `7@z@~ `7̽@~ `7m@~ `7@~ `7@~ `7y@~ ` 7|@~ ` 7@~ ` 7,@~ ` 7@~ ` 7@`%``a&Self-Employment Tax:a1a4a7a7a7a7a7a7a 7a 7a 7a 7a 7a%b' Number of Returns~ b1T@~ b4h@~ b7@~ b7P@~ b7c@~ b7@~ b7|@~ b7@~ b 78@~ b 7(@~ b 7@~ b 7@a@~ b 7Q@b%c$ Amount~ c1p@~ c4@~ c7^@~ c7@~ c7@~ c7@@~ c7@~ c7@~ c 7@~ c 7@~ c 7R@~ c 7x@~ c 7@c%cd& Income Tax:d1d4d7d7d7d7d7d7d 7d 7d 7d 7d 7d%e' Number of Returns~ e1 A~ e4,@~ e7@@~ e7@~ e7@~ e7@~ e7 @~ e7@~ e 7@~ e 7ơ@~ e 7^@~ e 7s@~ e 7``@e%f$ Amount~ f1ZN~ f47@~ f7ϰ@~ f7@4@~ f7P@~ f7aA~ f7A~ f7A~ f 7КA~ f 7@~ f 7oA~ f 7@~ f 7@f%fg&Total Tax Liability:g1g4g7g7g7g7g7g7g 7g 7g 7g 7g 7g%h' Number of Returns~ h1 A~ h4P@~ h7@~ h7@~ h7@@~ h7`@~ h7@~ h7@~ h 7@~ h 7ȡ@~ h 7`@~ h 7s@~ h 7``@h%i$ Amount~ i1T~ i4@~ i7K@~ i7@~ i7@@~ i7x; A~ i7@A~ i7{A~ i 7A~ i 7@~ i 7A~ i 7@~ i 7@i%j&Withholding Tax:j1j4j7j7j7j7j7j7j 7j 7j 7j 7j 7j%k' Number of Returns~ k10A~ k4ؕ@~ k7@~ k7@@~ k7@~ k7 G@~ k7@@~ k7@~ k 7@~ k 7@~ k 7@~ k 7q@~ k 7\@k%l$ Amount~ l1X0A~ l4ܤ@~ l7@@~ l7P@~ l7-@~ l7, A~ l7 A~ l7x?A~ l 7"@~ l 7@~ l 7@~ l 7@~ l 7Z@l%m&Estimated Tax Payment:m1m4m7m7m7m7m7m7m 7m 7m 7m 7m 7m%n' Number of Returns~ n1@~ n4p@~ n7@~ n7@~ n7ٳ@~ n7@~ n7@~ n7@~ n 7@~ n 7X@~ n 7@~ n 7h@~ n 7[@n%o$ Amount~ o1|A~ o4@~ o7@~ o7l@~ o7@~ o7@~ o7`@~ o7@~ o 7`@~ o 7@@~ o 7`k@~ o 7:@~ o 7@o%p&Earned Income Credit:p1p4p7p7p7p7p7p7p 7p 7p 7p 7p 7p%q' Number of Returns~ q1E@~ q4@~ q7k@~ q7@~ q7B@~ q7@~ q7~ q7~ q 7~ q 7~ q 7~ q 7~ q 7q%r$ Amount~ r1/@~ r4@~ r7@~ r7@~ r7@~ r7``@~ r7~ r7~ r 7~ r 7~ r 7~ r 7~ r 7r%$s&Excess Earned Income Credit:s1s4s7s7s7s7s7s7s 7s 7s 7s 7s 7s%t' Number of Returns~ t1@~ t4@~ t7@~ t7@~ t7@~ t7l@~ t7~ t7~ t 7~ t 7~ t 7~ t 7~ t 7t%u$ Amount~ u1 /@~ u4@~ u7.@~ u7@~ u7@~ u7G@~ u7~ u7~ u 7~ u 7~ u 7~ u 7~ u 7u%v&Total Tax Payments:v1v4v7v7v7v7v7v7v 7v 7v 7v 7v 7v%w' Number of Returns~ w1A~ w4ƥ@~ w7@~ w7 @~ w7@@~ w7@~ w7@J@~ w7@~ w 7P@~ w 7L@~ w 7@~ w 7s@~ w 7 `@w%x$ Amount~ x1.\~ x4@~ x7@~ x7@~ x7@~ x7 A~ x7A~ x7A~ x 7A~ x 7@@~ x 7SA~ x 7@@~ x 7~@x%&y)Overpayment (Negative Amount):y1y4y7y7y7y7y7y7y 7y 7y 7y 7y 7y%z' Number of Returns~ z1p A~ z4@~ z7{@~ z7`a@~ z7B@~ z7@~ z7@~ z7@~ z 7@~ z 7Ȋ@~ z 7@~ z 7U@~ z 73@z%{$ Amount~ {1L~ {4R~ {7@)~ {7pX~ {7 ~ {7^~ {7~ {7@~ { 7B~ { 7ȶ~ { 7i~ { 7l~ { 7؝{%"|&Tax Due at Time of Filing:|1|4|7|7|7|7|7|7| 7| 7| 7| 7| 7|%}' Number of Returns~ }1`8@~ }4@~ }7i@~ }7@~ }7k@~ }7@~ }7-@~ }7@~ } 7v@~ } 7@~ } 7L@~ } 7@e@~ } 7S@}%~$ Amount~ ~1H= A~ ~4x@~ ~7Z@~ ~7F@~ ~7b@~ ~7@~ ~7@~ ~7@~ ~ 7@~ ~ 7@b@~ ~ 7@l@~ ~ 7@@~ ~ 7[@~%#&Medical and Dental Expense:14777777 7 7 7 7 7%l' Number of Returns~ 1.@~ 4@~@~ 7@~ 7@~ 7,@~ 7\@~ 7@~ 7@~ 7t@~ 7N@ 8** 8** 8**%$ Amount~ 10@~ 4@~ 7@~ 73@~ 7@~ 7@~ 7@~ 7@~ 7:@~ 7؈@ 8** 8** 8**%#&State and Local Income Tax:14777777 7 7 8 8 8%' Number of Returns~ 1N@~ 4s@~ 7@~ 7@~ 77@~ 7@~ 7E@~ 7@~ 76@~ 78@~ 7F@~ 7Pr@~ 7[@%$ Amount~ 1@~ 4І@~ 7r@~ 78@~ 7F@~ 7@~ 7@8@~ 7Z@~ 7@@~ 7@~ 7@~ 7F@~ 7"@%&Real Estate Tax:14777777 7 7 7 7 7%' Number of Returns~ 1 @~ 4t@~ 7@~ 7H@~ 7R@~ 7G@~ 7@~ 7@~ 7@~ 7@~ 7@~ 7p@~ 7Y@%$ Amount~ 1_@~ 4@~ 7В@~ 7^@~ 7ʷ@~ 7@&@~ 7l@~ 7@@~ 7@~ 7\@~ 7*@~ 7М@~ 7@%&Taxes Paid Deduction:14777777 7 7 7 7 7%' Number of Returns~ 1`g@~ 4p|@~ 7t@~ 7d@~ 7@~ 7e@~ 7@z@~ 7@~ 7^@~ 7X@~ 7X@~ 7`r@~ 7[@%$ Amount~ 18A~ 4,@~ 7@~ 7(@~ 7J@~ 7@~ 7 @~ 7 %@~ 7 @~ 7@~ 7 @~ 7J@~ 72@% &Interest Paid Deduction:14777777 7 7 7 7 7%' Number of Returns~ 1@(@~ 4u@~ 7|@~ 7@~ 7*@~ 7{@~ 7l@~ 7@~ 7@~ 7,@~ 7ؚ@~ 7j@~ 7T@%$ Amount~ 1LA~ 4@~ 7@~ 7@~ 7@~ 7@@~ 7 @~ 7@~ 7@~ 7@~ 7n@~ 7@~ 7Ʒ@% &Contributions Deduction:14777777 7 7 7 7 7%' Number of Returns~ 1`@~ 4~ 7Ќ@~ 7|@~ 7 @~ 7@~ 7@~ 7@~ 7h@~ 7`@~ 7Ơ@~ 7r@~ 7[@%* Amount~ :A~ ;~ <d@~ <@~ <C@~ <@~ < @~ <@~ < @~ <I@~ <@~ <y@~ <1@%+ FOOTNOTES:33333333 3 3 3 3 3%-+* - Less than $500.33333333 3 3 3 3 3%-J+B** - Omitted to avoid disclosure of specific taxpayer information.33333333 3 3 3 3 3%-:.2Details may not add to totals because of rounding.33333333 3 3 3 3 3%-U.MSpecial Note: These data include Tax Year 2000 returns that were filed after 33333333 3 3 3 3 3%-N.FDecember 31, 2001, for those taxpayers who were granted an additional 33333333 3 3 3 3 3%-N.Fextension of time to file because of the events of September 11, 2001.33333333 3 3 3 3 3%-V+NThis table presents aggregates of all returns filed and processed through the 33333333 3 3 3 3 3%-T+LIndividual Master ob (IMF) system during Calendar Year 2002. In general, 33333333 3 3 3 3 3%-L+Dduring administrative or Master ob processing, taxpayer reporting 33333333 3 3 3 3 3%-V+Ndiscrepancies are corrected only to the extent necessary to verify the income 33333333 3 3 3 3 3%-W+Otax liability reported. Most of the other corrections to the taxpayer records 33333333 3 3 3 3 3%-Q+Iused for these statistics could not be made because of time and resource 33333333 3 3 3 3 3%-W+Oconstraints. The statistics in this table should, therefore, be used with the 33333333 3 3 3 3 3%-N+Fknowledge that some of the data have not been perfected or edited for 33333333 3 3 3 3 3%-l+statistical purposes.33333333 3 3 3 3 3%-S+KClassification by State was usually based on the taxpayer's home address. 33333333 3 3 3 3 3%-M+EHowever, some taxpayers may have used the address of a tax lawyer or 33333333 3 3 3 3 3%-S+Kaccountant or the address of a place of business; moreover, such addresses 33333333 3 3 3 3 3%-R+Jcould each have been located in a State other than the State in which the 33333333 3 3 3 3 3%-+taxpayer resided.33333333 3 3 3 3 3%-X+PThis table includes (a) "substitutes for returns," whereby the Internal Revenue 33333333 3 3 3 3 3%-T+LService constructs returns for certain non-filers on the basis of available 33333333 3 3 3 3 3%-S+Kinformation and imposes an income tax on the resulting estimate of the tax 33333333 3 3 3 3 3%-R+Jbase, i.e., "taxable income," and (b) returns of nonresident or departing 33333333 3 3 3 , ,%-+aliens.33333333 3 3 3 , ,%-R+JItemized deductions include any amounts reported by the taxpayer, even if 33333333 3 3 3 , ,%-P+Hthey could not be used in computing "taxable income," the base on which 33333333 3 3 3 3 3%-N+Fthe regular income tax was computed. Thus, total itemized deductions 33333333 3 3 3 3 3%-N+Finclude amounts that did not have to be reported by taxpayers with no 33333333 3 3 3 3 3%-Q+I"adjusted gross income." (Adjusted gross income is the total from which 33333333 3 3 3 3 3%-V+Nthese deductions would normally be subtracted.) In addition, if standard and 33333333 3 3 3 3 3%-V+Nitemized deductions were both reported on a tax return, the form of deduction 33333333 3 3 3 3 3%-T+Lactually used in computing income tax was the one used for the statistics. 33333333 3 3 3 3 3%-W+OTherefore, if the standard deduction was the form of deduction used, the total 33333333 3 3 3 3 3%-U+Mreported for itemized deductions was excluded from the statistics. However, 33333333 3 3 3 3 3%-P+Hthe component deductions were not similarly excluded. As a result, the 33333333 3 3 3 3 3%-O+Gnumber of returns and related amounts for the component deductions are 33333333 3 3 3 3 3%-N+Fslightly overstated in relation to the grand total shown for itemized 33333333 3 3 3 3 3%-S+Kdeductions. These components are also overstated in relation to the total 33333333 3 3 3 3 3--U+Mbecause there was a statutory limitation on the total of itemized deductions 33333333 3 3 3 3 3--U+Mthat could be claimed by certain high-income taxpayers. This limitation did 33333333 3 3 3 3 3--Q+Inot affect the component deductions, the sum of which therefore exceeded 33333333 3 3 3 3 3--/+'the total used in computing income tax.33333333 3 3 3 3 3--:+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 ,,,,,,,, , , , , ,--lR+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.%%%%%%%% % % % % %--M0EEarned income credit includes both the refundable and non-refundable %%%%%%%% % % % % %--R0Jportions. The non-refundable portion could reduce income tax and certain %%%%%%%% % % % % %--P0Hrelated taxes to zero; credit amounts in excess of tax, or amounts when ,,,,,,,, , , , , ,--;03there was no tax liability at all, were refundable.,,,,,,,, , , , , ,--60.AGI Amount is less deficits, where applicable.,,,,,,,, , , , , ,--30+Tax-exempt Interest is not included in AGI.,,,,,,,, , , , , ,--R0JTotal Credits excludes the "earned income credit," shown separately below.%%%%%%%% % % % % %--N0FExcess Earned Income Credit, or the refundable portion of the "earned %%%%%%%% % % % % %--V0Nincome credit" equals the amount in excess of "total tax liability," which is ,,,,,,,, , , , , ,--R0Jshown in the table. The excess credit shown includes any "advance earned ,,,,,,,, , , , , ,--J0Bincome credit payments" for those returns that had such an excess.,,,,,,,, , , , , ,--L0DSOURCE: Internal Revenue Service, Information Services, Martinsburg ,,,,,,,, , , , , ,--P0HComputing Center, Master ob Service Support Branch. Unpublished data.%%%%%%%% % % % % %--0 April 2003.%%%%%%%% % % % % %--0%%%%%%%% % % % % %--0,,,,,,,, , , , , ,--0,,,,,,,, , , , , ,--0,,,,,,,, , , , , ,--0,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--%%%%%%%% % % % % /--%%%%%%%% % % % % /--%%%%%%%% % % % % /--,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--l,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--%%%%%%%% % % % % %--,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--,,,,,,,, , , , , ,--%%%%%%%% % % % % %--%%%%%%%% % % % % %---------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ----------- - - - - ---l     -------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - - - - - - - - - -  -  -  -  -  - - - - - - - - -  -  -  -  -  - - - - - - - - -  -  -  -  -  - - - - - - - - -  -  -  -  -  - - - - - - - - -  -  -  -  -  --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - --------- - - - - - !"#$%&'()*+ - - - - - - - -  -  -  -  -  -!-!-!-!-!-!-!-!-! -! -! -! -! -"-"-"-"-"-"-"-"-" -" -" -" -" -#-#-#-#-#-#-#-#-# -# -# -# -# -$-$-$-$-$-$-$-$-$ -$ -$ -$ -$ -%-%-%-%-%-%-%-%-% -% -% -% -% -&-&-&-&-&-&-&-&-& -& -& -& -& -'-'-'-'-'-'-'-'-' -' -' -' -' -(-(-(-(-(-(-(-(-( -( -( -( -( -)-)-)-)-)-)-)-)-) -) -) -) -) -*-*-*-*-*-*-*-*-* -* -* -* -* -+-+-+-+-+-+-+-+-+ -+ -+ -+ -+ -= X\+> "