�\pjnwill00 4,-1 �',D`}ùB�  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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CD Pennsylvania  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3^a~ 6s@~ 9>kH~ 9l%.A~ 9^?2~ 9p�0A~ 9X�(A~ 9A~ 9p=A~ 9S@~ 9 0@~ 9!@~ 9{@ ' &Joint Returns Count~ 3�~ 6@~ 9`@~ 9 A~ 9 A~ 9T[A~ 9$~ 9ĢA~ 9p� A~ 9D@~ 9� @~ 9S@~ 9A@ ' &Single Returns Count~ 3�~ 6 @~ 9L�-A~ 9l�!A~ 9PA~ 9(~A~ 9sA~ 9}@~ 9@^@~ 9@~ 9@~ 9@~ 9@ ' &Head of Household Count~ 30�#A~ 6ș@~ 9�@~ 9A~ 9A~ 98�A~ 9`@~ 9@~ 9@~ 9ؔ@~ 9@~ 9i@~ 9X@ ' &Number of Farm Returns~ 3� @~ 6@~ 9C@~ 9:@~ 9@~ 9c@~ 93@~ 9@~ 9L@~ 9@~ 9@~ 9j@~ 9_@ '#&Paid Preparer Returns Count~ 3n~ 6@@~ 9.� ~ 9D ~ 9A~ 9 �!A~ 9l4A~ 9S A~  9@A~  9@~  9m@~  9$@~  9@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3j�'~ 6@~ 9&M8~ 9�&-~ 9*~ 9^<~ 9vE-~ 9|�A~  9 A~  9P\@~  9@~  9@~  9@'& Amount~ 3^d-~ 6|�A~ 9~ 9g~ 9�~ 9R[~ 9q� ~ 9Rv~  9N�~  9/~  9 xo~  9"�~  9G' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3IA~ 6@a@~ 9t~A~ 9L�A~ 9PA~ 9$�$A~ 9!'~ 9A~  9@� A~  9p5@~  9Pc@~  9@~  9G@'& Amount~ 3_�~ 6C@~ 9�A~ 9g4~ 9'+~ 91A~ 9NI~ 9�%'A~  9X&A~  9\?A~  9ε)~  9oA~  93'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3 A~ 6b@~ 9@~ 9@~ 9@~ 9�@~ 9@~ 9@h@~  9(@~  9@~  9@~  9R@~  9@'& Amount~ 3DrBA~ 6@T@~ 9� @~ 9 J@~ 9w@~ 98pA~ 9A~ 9�A~  99A~  9A~  9��?�� & Amount~ 3�8C~ 6I~ 9nA~ 9l$A~ 9#A~ 9VnJ~ 9:]R~ 9/A~ 9Q~ 9)A~ 9a~ 9x,A~ 9A '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3Z#I~ "6@@~ "9�A~ "9 @~ "90O@~ "9�A~ "9 A~ "9 A~ " 9��@~ " 9@~ " 9 @~ " 9@~ " 9Z@"'#& Amount~ #3bI~ #60R@~ #9@~ #95@~ #9R@~ #9qA~ #9A~ #9 A~ # 9�%~ # 9@1A~ # 9:W~ # 9.A~ # 9f+#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3�A~ %6 @~ %9W@~ %9c@~ %9@~ %9`@~ %9 @~ %9@~ % 9@@~ % 9@~ % 9q@~ % 9h@~ % 9{@%'&& Amount~ &3ڨ!~ &6@A@~ &9�$@~ &9l�A~ &9A~ &96�+~ &9�36~ &9K$A~ & 9|�$A~ & 9�A~ & 9A~ & 9 @~ & 9f@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3 E~ (6]@~ (9�@~ (9A~ (9}A~ (9�+ A~ (9X8A~ (9`@~ ( 9@8@~ ( 9@~ ( 9b@~ ( 9@~ ( 9ԓ@(')& Amount~ )3�lA~ )6@@~ )9 A~ )9_?A~ )9q~ )9 7�~ )9�~ )9~@~ 19A~ 19@~ 19D@~ 1 9a@~ 1 9@~ 1 9>@~ 1 9"@~ 1 9x@1'2& Amount~ 23� ~ 26@~ 29@~ 29@@~ 29jA~ 29�-A~ 29(a5A~ 29h�'A~ 2 9f A~ 2 9`kA~ 2 9p6 A~ 2 9`O@~ 2 9b@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43@AA~ 46؁@~ 49@~ 49@~ 49.@~ 49`$@~ 49@~ 49)@~ 4 97@~ 4 9@~ 4 9|@~ 4 9@~ 4 9k@4'5& Amount~ 53A~ 56̒@~ 59>@~ 59d@~ 59�"@~ 59@@~ 59@~ 59 @~ 5 9D@~ 5 9a@~ 5 9@~ 5 9X@~ 5 9@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73A~ 76@@~ 79@~ 79@@~ 79 k@~ 79 @~ 79 U@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83�'A~ 86@~ 89[@~ 89w@~ 89@~ 89 h@~ 89@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98'(9( S.E. Health Insurance Deduction:93969999999999999 99 99 99 99 99':) Number of Returns~ :3x@A~ :6@~ :9@~ :9@~ :9@Y@~ :9@~ :9@s@~ :9@~ : 9�@~ : 9T@~ : 9@~ : 9 @~ : 9@:';& Amount~ ;3|�A~ ;6r@~ ;9@~ ;9` @~ ;9�-@~ ;9@~ ;9@~ ;9`b@~ ; 9`d@~ ; 9t@~ ; 9�&@~ ; 9Z@~ ; 9_@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3@3@~ =6`@~ =9@~ =9@~ =9@~ =9ߴ@~ =9@~ =9@~ = 9+@~ = 9@~ = 9B@~ = 9@~ = 9Є@='>& Amount~ >3ȩA~ >6@~ >9@~ >9ƨ@~ >9@~ >9>@~ >9@@~ >9@@~ > 9`@~ > 9@~ > 9 !A~ > 9@~ > 9@@>'?(Total Adjustments:?3?6?9?9?9?9?9?9? 9? 9? 9? 9? 9?'@�lA��B��C��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@) Number of Returns~ @3<�.A~ @6/@~ @9^@~ @9A~ @9�0A~ @9t A~ @9A~ @9`@~ @ 9m@~ @ 9@~ @ 9�@~ @ 9@~ @ 9@@'A& Amount~ A3P�~ A6@~ A9@~ A9�)A~ A9 � A~ A9PA~ A9]A~ A9A~ A 9tQA~ A 9A~ A 9d�A~ A 9P@~ A 9@A'B( AGI Amount~ B4™�<~ B7^qc�~ B:>Z~ B:�~ B:~7�~ B:�1T ~ B:o� ~ B:�~ B :fC~ B :~ B :d~ B :�~ B :NB*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3�>~ E 9-~ E 9D�=A~ E 9�.�~ E 9<�)A~ E 9֊bE'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3c�~ G6@~ G9F~ G9�<7~ G9$%A~ G9,�%A~ G9lA~ G9i@~ G 9@~ G 9 @~ G 9@~ G 9@~ G 9r@G'H& Amount~ H3WR~ H6xA~ H9X7~ H9rC~ H9�/OA~ H9&T~ H9&�~ H9W!A~ H 9pA~ H 9�%@~ H 9@~ H 9V@~ H 9@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3�~ J6@~ J98=A~ J9d(A~ J9�0~ J9C~ J9�1~ J9A~ J 9�4A~ J 9M@~ J 9@)@~ J 9@~ J 9r@J'K& Amount~ K3FM�*~ K68@~ K9Y"~ K9a#~ K9"&�~ K9>ړ~ K9SE~ K9j~ K 9(vA~ K 9n~ K 9��~ K 90]A~ K 9޺�K'"L(Income Tax Before Credits:L3L6L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3~ M6O@~ M9tBA~ M9^0~ M90~ M9�C~ M9�(A~ M9|�A~ M 9�4A~ M 9L@~ M 9P)@~ M 9@~ M 9s@M'N& Amount~ N3~z�~ N6B@~ N9PU@~ N9f%A~ N9Fa~ N9R;~ N9Za~ N9r~ N 9a/~ N 9�~ N 9NL~ N 9r~ N 9z�.N'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3B~ P6O@~ P9@j@~ P90u@~ P9A~ P98|A~ P9A~ P9ȬA~ P 90q@~ P 9u@~ P 9@~ P ;~ P ;P'Q& Amount~ Q3H�-A~ Q6>@~ Q9@@~ Q9l@~ Q9@@~ Q9{A~ Q9A~ Q9A~ Q 9pG@~ Q 9a@~ Q 9@~ Q ;~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R 9R 9R ;R ;R'S) Number of Returns~ S3A~ S6@~ S9D@~ S9@~ S9@@~ S99@~ S9@~ S9@~ S 9@~ S 9k@~ S 9ٲ@~ S 9`@~ S 9 `@S'T& Amount~ T30\@~ T6@~ T9@~ T9@~ T9@~ T9`@~ T9@~ T9z@~ T 9@~ T 9v@~ T 98@~ T 9p@~ T 9R@T*U"Education Credits:U3U6U9U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3TsA~ V6@~ V9@~ V9@~ V9 4@~ V9�!@~ V9P@~ V9@8@V ; ** ~ V 9V ; ** ~ V 9~ V 9V'W& Amount~ W3T&A~ W6$@~ W9@~ W9f@~ W9@~ W9`D@~ W9�,@~ W9�@W ; ** ~ W 9W ; ** ~ W 9~ W 9W'X(Foreign Tax Credit:X3X6X9X9X9X9X9X9X ;X 9X ;X 9X 9X'Y) Number of Returns~ Y3@A~ Y6@~ Y91@~ Y9@~ Y9|@~ Y9@@~ Y9@~ Y9@@~ Y 9@~ Y 9s@~ Y 9@n@~ Y 9@~ Y 9@Y'Z& Amount~ Z3`@ Z8*~ Z9 d@~ Z9@w@~ Z9h@~ Z9@~ Z9@~ Z9b@~ Z 9C@~ Z 9ȫ@~ 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~ \3@~ \6~ \9F@~ \9q@~ \9`}@~ \9`@~ \9@~ \9@~ \ 9L@~ \ 9@~ \ 9@~ \ 9@~ \ 9|@\']& Amount~ ]3@@~ ]6~ ]9"@~ ]9@`@~ ]9z@~ ]9Ԛ@~ ]9@~ ]9@@~ ] 9ܫ@~ ] 9@~ ] 96@~ ] 9\@~ ] 9j@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3� {~ _6 i@~ _9 :@~ _9t�A~ _9x A~ _9A~ _9oA~ _9ػ A~ _ 9`q@~ _ 9@~ _ 9@~ _ 9i@~ _ 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~ `3e~ `6G@~ `9h@~ `9@~ `9� A~ `9|"A~ `9A~ `9Э A~ ` 9P)@~ ` 9@~ ` 9@@~ ` 9F@~ ` 9@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3q!~ b6@~ b92@~ b9@~ b9@@~ b9@~ b9p@~ b9`@~ b 9@q@~ b 9`@~ b 9u@~ b 9g@~ b 9@b'c& Amount~ c3ZX~ c6@~ c9@@~ c9 @~ c9@~ c9xH A~ c9�9 A~ c90~A~ c 9@:A~ c 9 @~ c 9A~ c 9@~ c 9@u@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3^K~ e6Y@~ e9`�A~ e9$A~ e9l�%A~ e9@~ e9\�(A~ e9�A~ e 9`4A~ e 9`N@~ e 9,@~ e 9@~ e 9u@e'f& Amount~ f3�1�~ f6Й@~ f9�-@~ f9�#~ f9ƪT~ f9MA~ f9eF~ f9~ ~ f 9.�*~ f 9BA~ f 9|TA~ f 9��~ f 9C-f'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3~ h6@~ h9A~ h9M&A~ h9�&A~ h9{A~ h9ޑ1~ h9A~ h 97A~ h 9O@~ h 9�-@~ h 9@~ h 9w@h'i& Amount~ i3A~ i6@~ i9`@~ i9C+~ i9o\~ i9j6�~ i9V~ i96;~ i 97~ i 9�~ i 9bY~ i 9�9�~ i 9c/i'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3N:~ k6@~ k9N38~ k9$�)A~ k9 ['A~ k9�&@~ k9'A~ k9�A~ k 9x� A~ k 9@~ k 90@~ k 9@~ k 9y@k'l& Amount~ l3�~ l6@~ l9A~ l9 �1A~ l9&|~ l94~ l9DWA~ l9J~ l 9~ l 9y~ l 9�~ l 9vW~ l 9ql'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3\&~ n6@~ n9|@~ n9@~ n9@~ n9�'@~ n9�@~ n9 @~ n 9@~ n 9�@~ n 9@~ n 9@~ n 9@n'o& Amount~ o3VM~ o6�@~ o9`@~ o9P^A~ o9� A~ o9`;A~ o9T-&A~ o9]#A~ o 9\f+A~ o 9x#A~ o 9Sj~ o 9649~ o 9T�o'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3�*~ q6~@~ q9A~ q9H A~ q9A~ q9M@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3Pg0A~ r6>@~ r9شA~ r9,>!A~ r9�$A~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3,}!A~ t64@~ t9 A~ t9g A~ t9@~ t9@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3@�,A~ u6ܛ@~ u9(IA~ u98hA~ u9HA~ 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�N~ w6]@~ w94�.A~ w9 ,A~ w9$�(A~ w9 �0A~ w90�(A~ w9A~ w 9�A~ w 9�=@~ w 9@~ w 9@~ w 9g@w'x& Amount~ x32� ~ x6�@~ x9~k,~ x9(�=A~ x9zU�~ x9V~ x9q�~ x9�;~ x 9R1L~ x 9z)�~ x 9~Y~ x 9rؘ~ x 9^q'x'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3�'~ z6@~ z9Ω9~ z98�(A~ z9� %A~ z9R6~ z9 $#A~ z9�1A~ z 9{A~ z 9@~ z 9@~ z 9@~ z 9\@z'{& Amount~ {3F~ {6~ {9va�~ {9�~ {9J�~ {9�9~ {9�~ {9(~ { 9�!~ { 9h� ~ { 9�,~ { 9\~ { 9��{'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3:~ }6v@~ }9p%@~ }9� �@~ }9h@~ }9`bA~ }9hfA~ }9@~ } 9H@~ } 9@~ } 9�*@~ } 9@~ } 9֦@}'~& Amount~ ~3�~ ~6(@~ ~9 @~ ~9@~ ~9PP@~ ~9 A~ ~9(�A~ ~9 �A~ ~ 9@[A~ ~ 98� A~ ~ 9�!A~ ~ 9$�A~ ~ 9h'~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3A~ 6C@~ 9@B@~ 9@~ 9E@~ 9PX@~ 9M@~ 9K@~ 9@~ 9@~ 9D@~ 9U@~ 90@'�& Amount~ �3{~ �6@~ �9�A~ �9,vA~ �9,�A~ �9A~ �9xIA~ �9�A~ � 9@~ � 9@~ � 9@~ � 9x@~ � 9`@�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3�)m~ �6e@~ �94@~ �97@~ �9@~ �9xA~ �9TA~ �9A~ � 9�1 A~ � 9�;@~ � 9O@~ � 9@~ � 9M@�'�& Amount~ �3~9�~ �6@~ �9K@~ �9`@~ �9~A~ �9p(~ �9� N~ �94 1A~ � 9�1A~ � 9A~ � 9n 9~ � 9A~ � 96�$�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �39A~ �6ȼ@~ �9@@~ �9 @~ �9`g@~ �9XA~ �9cA~ �9PA~ � 9h2 A~ � 9@@~ � 9@~ � 9'@~ � 9@�'�& Amount~ �3E(~ �6�)@~ �9@~ �9`vA~ �9 A~ �9A~ � 9W>A~ � 9�)A~ � 9V~ � 9A~ � 9e%A�' �(Interest Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3^~ �6|@~ �99@~ �9@~ �9P@~ �9A~ �9A~ �9�"A~ � 9�A~ � 9@~ � 9@~ � 9=@~ � 9z@�'�& Amount~ �3T�~ �6@~ �9p@~ �9�$A~ �9L A~ �9Jt~ �9�~ �9�)~~ � 9p~ � 9T&A~ � 9/A~ � 9� A~ � 9�*A�' �(Contributions Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3�1e~ �6~ �9@@~ �9 p@~ �9@~ �9�6A~ �9A~ �9�.A~ � 9j A~ � 9 @~ � 9@~ � 9r@~ � 9@�'�, Amount~ �<SA~ �=~ �>@~ �>@D@~ �>mA~ �>�!~ �>C*A~ �>*~ � >n�+~ � >LfA~ � >�"A~ � >vA~ � >v+�'�- 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\+�> ��" ������������������������������