�\pjnwill00 4,-1 �'&D`}ʹB�  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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CDOregon  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 37A~ 6@@~ 9A~ 9tbA~ 9p� A~ 9�A~ 9�# A~ 90@~ 9 @~ 9@f@~ 9l@~ 90@~ 9@ ' &Joint Returns Count~ 3(~ 6@~ 9v@~ 9@@~ 9@~ 9�A~ 9p*A~ 9L@~ 9`t@~ 9�@~ 9 @~ 9&@~ 9@ ' &Single Returns Count~ 3 �%A~ 6@~ 9i A~ 9(&A~ 9@~ 9\@~ 9@~ 9@~ 9@~ 9$@~ 9@~ 9s@~ 9 e@ ' &Head of Household Count~ 3@�A~ 6p@~ 9@~ 9�"@~ 9`@~ 9@^@~ 9@~ 9@~ 9\@~ 9 y@~ 9Pu@~ 9L@~ 96@ ' &Number of Farm Returns~ 3�+@~ 6@~ 9@~ 94@~ 9P@~ 9@~ 9,@~ 9@~ 9@~ 9@~ 9Ԓ@~ 9`l@~ 9X@ '#&Paid Preparer Returns Count~ 3x9(A~ 6(@~ 9 @~ 9�A~ 9@~ 9(RA~ 9@~ 9@~  9@~  9x@~  9+@~  9L@~  9@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3O~ 6@~ 9 ! A~ 9 A~ 9jA~ 9NA~ 9�A~ 9=@~  9^@~  9�@~  9@6@~  9B@~  9@'& Amount~ 3j ~ 6@~ 9cE~ 9~ 9� ~ 9Z;A~ 9}�~ 9�5�~  9�=a~  9zs�~  9V~  9f�5~  9(�)A' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3^4~ 6N@~ 9 @~ 9�8@~ 90@~ 9A~ 98wA~ 9�,@~  9:@~  9H@~  9@@~  9ަ@~  9@'& Amount~ 3s�~ 6@~ 9@~ 9P� A~ 9�A~ 9t:A~ 9čA~ 9pG A~  9(k A~  9@~  9� A~  9n@~  9p�A'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3T@~ 6@~ 9@~ 9ζ@~ 9@~ 9@~ 9&@~ 9@~  9P@~  9X@~  9@~  9@~  9@'& Amount~ 3!A~ 6@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9`r@~  9@@~  9@~  9 @~  9`@~  9@'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3MA~ 6@~ 9 @~ 9@ @~ 9 @~ 9@~ 90@~ 9@~  9^@~  9@~  9@(@~  98@~  94@'& Amount~ 3M~ 6a@~ 9 ~@~ 9@~ 9P@~ 9wA~ 9 @A~ 9P@~  9A~  9@@~  90 A~  9p@~  9xA' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3DA~ 6@~ 9�@~ 9�(@~ 9*@~ 9P:@~ 9�=A~ 900@~  9@~  9@m@~  9@~  9@~  9@'& Amount~ 3"~ 6Q@~ 90@~ 9@~ 9@~ 9@~ 9@~ 9�1@~  9 d@~  9@~  9 @~  9-@~  9@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 3 A~ 6F@~ 9@~ 9�#@~ 9@@~ 9 @~ 9@~ 9@~  9V@~  9@~  9t@~  9x@~  9@t@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3�"�~ 6�~ 9@@~ 9u A~ 9X A~ 9\�A~ 9A~ 9 �A~ 9A~ 9 A~ 9�A~ 9p@~ 9 @ '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3�9A~ "6@~ "9`@~ "9 @~ "9@~ "9` @~ "9@~ "9�@~ " 9 @~ " 9@~ " 9V@~ " 9@~ " 9@"'#& Amount~ #3��~ #6`@~ #9@~ #9@~ #9U@~ #9@~ #9� A~ #9@�A~ # 9�A~ # 9p+ A~ # 9!A~ # 9dA~ # 9ZC#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3`@~ %6H@~ %9@~ %9@~ %9X@~ %9@~ %9@~ %9#@~ % 9@~ % 9@~ % 98@~ % 9n@~ % 9@Y@%'&& Amount~ &3�=O~ &6<@~ &9v@~ &9@~ &90@~ &9tA~ &9� A~ &9iA~ & 9(�A~ & 9 @~ & 9�>@~ & 9@~ & 9@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3t�A~ (6 @~ (9@~ (9�7@~ (9T@~ (9`@~ (9@~ (9@~ ( 9d@~ ( 9@~ ( 9@~ ( 98@~ ( 9Pp@(')& Amount~ )3Z ~ )6@@~ )9@@~ )9A~ )9A~ )9*A~ )9D�.A~ )96�&~ ) 9tXA~ ) 9 A~ ) 9�,A~ ) 9@~ ) 9@)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3@~ +6@~ +9T@~ +9֮@~ +9@~ +9@~ +9Ļ@~ +9@~ + 9@~ + 9X@~ + 9t@~ + 9k@~ + 9@X@+',& Amount~ ,3l~ ,6Q~ ,9~ ,9B~ ,9~ ,9@w~ ,9@*~ ,9P~ , 9~ , 9~ , 9"~ , 9Ԣ~ , 9�,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3A~ .6`|@~ .9@@~ .9X@~ .9@@~ .9`@~ .9�@~ .9f@~ . 9@~ . 9Ȉ@~ . 9}@~ . 9D@~ . 9&@.'/& Amount~ /3&�!~ /6L@~ /9@W@~ /9@~ /90@~ /9x�A~ /9 Q@~ /9@~ / 9a@~ / 9v@~ / 9@~ / 9f@~ / 9G@/''0(Taxable Social Security Income:03060909090909090 90 90 90 90 90'1) Number of Returns~ 13�)A~ 16P@~ 19X@~ 19@~ 19 @~ 19@~ 19@~ 19{@~ 1 9@~ 1 9,@~ 1 9@~ 1 9p~@~ 1 9q@1'2& Amount~ 23�.H~ 26P}@~ 29"@~ 29@~ 29@~ 29�A~ 29A~ 29`7 A~ 2 9�8A~ 2 9V@~ 2 9@@~ 2 9$@~ 2 9@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43@~ 46 r@~ 49@@~ 49a@~ 49ۻ@~ 49@~ 49M@~ 49@~ 4 9C@~ 4 9 @~ 4 9 @~ 4 9[@~ 4 9A@4'5& Amount~ 53�@~ 56؂@~ 59@~ 59@~ 59@~ 59z@~ 593@~ 59\@~ 5 9@~ 5 9@~ 5 9@~ 5 9`w@~ 5 9Z@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73@~ 76u@~ 79@~ 79@~ 79@~ 79@g@~ 79@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83@~ 86q@~ 89\@~ 89G@~ 89@~ 89@~ 89Y@~ 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 `@~ :6H@~ :9i@~ :9 @~ :9@~ :9@~ :9@~ :9@~ : 9@~ : 9F@~ : 9 @~ : 9x@~ : 9u@:';& Amount~ ;3�A~ ;6@~ ;9-@~ ;9@~ ;9@~ ;9@~ ;9@~ ;9m@~ ; 9@~ ; 9@~ ; 9@~ ; 9@~ ; 9@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3@~ =6M@~ =9n@~ =9p@~ =9@~ =96@~ =9@~ =9ޤ@~ = 9R@~ = 9@~ = 9@~ = 90s@~ = 9Z@='>& Amount~ >3�A~ >6y@~ >9(@~ >9@~ >9@~ >9l@~ >9@@~ >9@~ > 9`@~ > 9�@~ > 9@~ > 9g@~ > 9J@>'?(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 @~ @9a@~ @9 ~@~ @9@@~ @ 9@~ @ 9A@~ @ 9@~ @ 9@~ @ 9@@'A& Amount~ A3�,A~ A60v@~ A9@&@~ A9 @~ A9�8@~ A9 gA~ A9A~ A90x@~ A 9P@~ A 9�@~ A 9u@~ A 9E@~ A 9=@A'B( AGI Amount~ B4�~ B7ʔ�~ B:.[~ B:C~ B:V~ B:f�~ B:~M>~ B:�=-~ B ::|�~ B :R�~ B :f[~ B :y~ B :�B*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3�$A~ D6ӻ@~ D9@~ D9@~ D9 @~ D9_A~ D9h6A~ D9@@~ D 9�3@~ D 9@~ D 9@~ D 9@~ D 9@D'DDDDE& Amount~ E3R ~ E6P�A~ E9> A~ E9#~ E9[%A~ E9z~ E9np�~ E9fy~ E 9zj~ E 9@%A~ E 9Nh?~ E 9�5A~ E 9�AE'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3t�+A~ G6@~ G9D�A~ G9 A~ G9h�A~ G9 A~ G9@~ G9@~ G 9 @~ G 9w@~ G 90u@~ G 9@Q@~ G 9B@G'H& Amount~ H39~ H6@~ H9 *3A~ H9�=5A~ H9a=~ H9�<~ H9pA~ H9@@~ H 9;@~ H 9\@~ H 9@~ H 9~@~ H 9p@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3NL~ J6@~ J9@~ J9h5 A~ J9HP A~ J9uA~ J9` A~ J9@~ J 90@~ J 9Y@~ J 9]@~ J 9@~ J 9@J'K& Amount~ K3bUi ~ K6B@~ K9�A~ K9�O~ K9vG�~ K9Rs�~ K9~ K9|~ K 9b~ K 9f�~ K 9~ K 9�g~ K 9NK'"L(Income Tax Before Credits:L3L6L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M30,3A~ M6A@~ M9@~ M9H3 A~ M9O A~ M9$uA~ M9p A~ M9@~ M 90@~ M 9Y@~ M 9]@~ M 9@~ M 9@M'N& Amount~ N3~ N6&@~ N9@d@~ N9 EA~ N9�A~ N9iC~ N9>1X~ N9vE~ N 9DJ~ N 9�0$~ N 9K~ N 9�" ~ N 9)AN'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3�A~ P6A@~ P9V@~ P9@\@~ P9 @~ P9�3@~ P9@~ P9`@~ P 9[@ P ; **  P ; ** ~ P ;~ P ;P'Q& Amount~ Q3UA~ Q6$@~ Q9(@~ Q9@~ Q9@~ Q9@~ Q9@~ Q9@~ Q 9@ Q ; **  Q ; ** ~ Q ;~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R ;R ;R ;R ;R'S) Number of Returns~ S3@ S8 **  S; ** ~ S9@~ S9(@~ S9@~ S9@~ S9t@~ S 9$@~ S 9H@~ S 9P@~ S 9@Z@~ S 96@S'T& Amount~ T3@@ T8 **  T; ** ~ T9@~ T9@~ T9@~ T9Ӻ@~ T9@~ T 9.@~ T 9 @~ T 9{@~ T 9H@~ T 9&@T*U"Education Credits:U3U8U;U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3Y@~ V6~ V9@~ V9b@~ V9@~ V9 @~ V9@ V; **  V ; **  V ; ** ~ V 9~ V 9~ V 9V'W& Amount~ W3@~ W6~ W9@~ W99@~ W9@~ W9@~ W9@ W; **  W ; **  W ; ** ~ W 9~ W 9~ W 9W'X(Foreign Tax Credit:X3X6X9X9X9X9X9X;X ;X ;X 9X 9X 9X'Y) Number of Returns~ Y3@@ Y8 **  Y; ** ~ Y9@~ Y9@~ Y9@~ Y9@~ Y9f@~ Y 9@~ Y 9@~ Y 9@~ Y 9@~ Y 9@Y'Z& Amount~ Z3� @ Z8 **  Z; ** ~ Z9d@~ Z9`l@~ Z9(@~ Z9@~ Z9@~ Z 9@~ Z 9l@~ Z 9L@~ Z 9@~ Z 9@Z' [(General Business Credit:[3[8[;[9[9[9[9[9[ 9[ 9[ 9[ 9[ 9['\) Number of Returns~ \3N@~ \6~ \9<@~ \9@_@~ \9j@~ \9@~ \9@~ \9`@~ \ 9@~ \ 9Pv@~ \ 90@~ \ 9d@~ \ 9@Z@\']& Amount~ ]3@~ ]6~ ]9@~ ]9F@~ ]9 d@~ ]9@~ ]9@~ ]9(@~ ] 9@~ ] 9@~ ] 9,@~ ] 98@~ ] 9d@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3�1#~ _6`c@~ _9"@~ _9 ,@~ _9@~ _9�,A~ _9P@~ _9`@~ _ 9@!@~ _ 9ն@~ _ 9¼@~ _ 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~ `3hA~ `6(@~ `9@~ `9@I@~ `9-@~ `9@~ `9P@~ `9@~ ` 9/@~ ` 9ǰ@~ ` 9@~ ` 99@~ ` 9@@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3x�A~ b6x@~ b9@~ b9@~ b9@~ b9@~ b9�@~ b9T@~ b 9%@~ b 9@~ b 9@~ b 9P@~ b 90|@b'c& Amount~ c3�A~ c6T@~ c9@~ c9@~ c9t@~ c90@~ c9C@~ c9@~ c 9�@~ c 9@~ c 9�2@~ c 9@~ c 9 @c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3G~ e6@@~ e9Ф@~ e9A~ e9 A~ e9A~ e9 A~ e9P@~ e 9 @~ e 9\@~ e 9_@~ e 9@~ e 9@e'f& Amount~ f3�~ f6@~ f9O@~ f9(6A~ f9`SA~ f9.A~ f9GQ~ f90A~ f 9~I~ f 9P"A~ f 9M~ f 9�' A~ f 9ֻ3f'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3K~ h6R@~ h9 @~ h9�A~ h9�A~ h90�A~ h9 A~ h9@~ h 9У@~ h 9a@~ h 9b@~ h 9@~ h 9@h'i& Amount~ i3~ i6 @~ i9`x@~ i9�A~ i9(A~ i9R0A~ i95A~ i9�2F~ i 9M~ i 9F�&~ i 9jP~ i 9g A~ i 9P�)Ai'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3.Q~ k6ӳ@~ k9� A~ k9 A~ k9A~ k9JA~ k90i A~ k9[@~ k 9 @~ k 9@~ k 9u@~ k 9^@~ k 98@k'l& Amount~ l3�~ l64@~ l90 @~ l9EA~ l9l�A~ l91A~ l9%6A~ l9.A~ l 9�/A~ l 9�A~ l 9a'A~ l 9A~ l 9�Al'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3`�A~ n6@~ n9@~ n9@~ n9@~ n9 C@~ n9� @~ n9@@~ n 9@~ n 9̽@~ n 9I@~ n 9@~ n 9@n'o& Amount~ o3N&�~ o6|@~ o9,@~ o9@~ o9`@~ o9A~ o98p A~ o9A~ o 9�A~ o 9A~ o 9!A~ o 9 A~ o 9Ao'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3h�A~ q6h@~ q9a@~ q9�@~ q9@y@~ q9@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3�A~ r6@~ r9@~ r9�A~ r9@~ 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~ t3nA~ t6@~ t9Y@~ t9@~ t9V@~ t9@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3uA~ u68@~ u9y@~ u9huA~ u9,@~ u9z@~ 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~ w3F|Y~ w6@~ w9`� A~ w90cA~ w9 A~ w9H_A~ w9 A~ w9@~ w 9p@~ w 9@,@~ w 9�<@~ w 9@~ w 9@w'x& Amount~ x3|q~ x6@~ x9A~ x9A~ x90W"A~ x9t�4A~ x9^f~ x9M~ x 9P;4A~ x 9.j'~ x 9~hO~ x 9A~ x 9 �)Ax'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3D~ z6Y@~ z9{ A~ z90� A~ z981A~ z9I A~ z98 A~ z9q@~ z 9@"@~ z 9@~ z 9@~ z 9(@~ z 9q@z'{& Amount~ {3�~ {6@~ {9~ {9�,~ {9P4~ {9u~ {9t�~ {9@�~ { 98~ { 9~ { 9~ { 9>~ { 9�{'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3hA~ }6̜@~ }9@~ }9`'@~ }9{@~ }9`@~ }9@~ }9w@~ } 9m@~ } 9Ͼ@~ } 9A@~ } 9@~ } 9@}'~& Amount~ ~3<~ ~6H@~ ~9@~ ~9@~ ~9@~ ~9p@@~ ~9`k@~ ~9@~ ~ 9YA~ ~ 98@~ ~ 9�0A~ ~ 9@~ ~ 9 [@~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 30vA~ 6@~ 93@~ 9@+@~ 9#@~ 9@m@~ 9@\@~ 9K@~ 9ة@~ 9@~ 9r@~ 91@~ 9@'�& Amount~ �33~ �6@~ �9`I@~ �9 � A~ �9p,�@~ �9xA~ �9@~ �9@~ � 9]@~ � 9�@~ � 9X@~ � 9@~ � 9w@�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3F&~ �6@~ �9@~ �9@~ �9u@~ �9x�A~ �9�A~ �9@~ � 9@~ � 9@@~ � 9@~ � 9@~ � 9t@�'�& Amount~ �3:~ �6@~ �9@~ �9`K@~ �9@~ �9\�A~ �9m%A~ �9�#~ � 9#~ � 9D>A~ � 9A~ � 9�A~ � 9xmA�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3v#~ �6"@~ �9,@~ �9 @~ �9g@~ �9�A~ �9�A~ �9@~ � 9`;@~ � 9@~ � 9L@~ � 9Υ@~ � 9@�'�& Amount~ �3nP~ �6_@~ �9@@~ �9@~ �9@~ �9 A~ �90�A~ �9Y A~ � 9A~ � 9{@~ � 9@~ � 9@@~ � 9@�'�(Taxes Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3n�'~ �6@~ �9@@~ �9�@~ �9`@~ �9iA~ �9`>A~ �9�@~ � 9�2@~ � 9@~ � 9�@~ � 9@~ � 9@�'�& Amount~ �3ʳ1~ �6@~ �9@~ �9P@~ �9P^A~ �9�"A~ �9&m>~ �9Զ(A~ � 9.�/~ � 9A~ � 9Υ#~ � 9� A~ � 9kA�' �(Interest Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3^�!~ �6@~ �9@~ �9^@~ �9@~ �9�@~ �9H�A~ �90 @~ � 9�@~ � 9U@~ � 9� @~ � 9@~ � 9h@�'�& Amount~ �33~ �6`@~ �9PS@~ �9GA~ �9A~ �9,A~ �9�3A~ �9(L)A~ � 9S$A~ � 9�A~ � 9t�A~ � 9r@~ � 9@�' �(Contributions Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3U!~ �6~ �9_@~ �9�.@~ �9@~ �9P$@~ �9XA~ �9 @~ � 9�,@~ � 9@@~ � 9�=@~ � 9إ@~ � 9@�'�, Amount~ �<z^~ �=~ �>9@~ �>@~ �>�0@~ �>2A~ �>A~ �>Z A~ � >h�A~ � >�/@~ � >(A~ � >@&@~ � >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\+�> ��" ������������������������������