�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CD Rhode Island  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3\EA~ 6ƫ@~ 9P@~ 9�=@~ 90V@~ 9@~ 9W@~ 9@~ 9@~ 9d@~ 9@~ 9@~ 9@@ ' &Joint Returns Count~ 3A~ 6X@~ 9@~ 9@~ 9@~ 9 @~ 9`@~ 9@P@~ 9@~ 9@~ 9@~ 9x@~ 9|@ ' &Single Returns Count~ 3H9A~ 6أ@~ 9p3@~ 9-@~ 9 @~ 9@~ 9@~ 9`@~ 9@~ 9@~ 9@~ 9[@~ 9E@ ' &Head of Household Count~ 3@~ 6@d@~ 9@~ 9N@~ 9i@~ 9@~ 9@~ 9@~ 9@~ 9^@~ 9_@~ 99@~ 9$@ ' &Number of Farm Returns~ 3@~ 6B@~ 9H@~ 9K@~ 9L@~ 9Y@~ 9`@~ 9I@~ 9M@~ 95@~ 9=@~ 9@~ 9@ '#&Paid Preparer Returns Count~ 3A~ 6@~ 9 @~ 9@~ 9@~ 9@~ 9 @~ 9@~  9w@~  9@~  9g@~  9@~  9|@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3@-A~ 60@~ 9@~ 90@~ 9E@~ 9X@~ 9@~ 9@~  9@~  9@~  9̶@~  9@~  9}@'& Amount~ 3~ 6@~ 9A~ 96|:~ 9PW~ 9ڞ�~ 9�~ 9�~  9^~  9`�(A~  9(�0A~  9A~  9�A' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3+A~ 6@~ 9�@~ 9@~ 9@4@~ 9@~ 9@~ 9@~  9@.@~  9@~  9@~  9ܐ@~  9@'& Amount~ 3$A~ 6@~ 9r@~ 9@~ 9`;@~ 9Y@~ 9y@~ 9p@~  9p`@~  9t@~  9�@~  9B@~  9@'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3@~ 6@j@~ 9P@~ 9@~ 9@~ 9@~ 9f@~ 9@~  9ܡ@~  9@~  9@~  9P@~  9s@'& Amount~ 3P A~ 6@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~  9"@~  9@~  9@~  9�@~  9@4@'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3 @~ 6 @~ 9 @~ 91@~ 9@~ 9@~ 9@~ 9�(@~  9@~  9@~  9@~  9H@~  9P@'& Amount~ 3|mA~ 6>@~ 9V@~ 9�@~ 9@@~ 9@@~ 9`@~ 9@@~  9 @~  9@~  9(@~  9@@~  9@' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3�*@~ 6`r@~ 9@~ 9X@~ 9@~ 9@~ 9@@~ 9!@~  9s@~  9@~  9N@~  9Ȅ@~  9u@'& Amount~ 3@~ 6@~ 9@~ 9@~ 9@~ 9@~ 9@@~ 9@~  9]@~  9+@~  9@~  9@~  9I@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 3@~ 68@~ 9ؽ@~ 9@~ 9@~ 9j@~ 9I@~ 9Ѹ@~  9}@~  9@~  9@~  9q@~  9 a@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3�(A~ 6~ 9@~ 9@~ 9@~ 90@~ 9C�@~ 9`@~ 9@~ 9(@~ 9�A~ 9`-@~ 9^@ '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "30@~ "6|@~ "9@~ "9i@~ "9þ@~ "9 @~ "9@~ "9P@~ " 9@~ " 9@~ " 9O@~ " 9@~ " 9~@"'#& Amount~ #3�A~ #6@~ #90~@~ #9@@~ #9`@~ #9@~ #9`?@~ #9@~ # 9�#@~ # 9�/@~ # 9A~ # 9�@~ # 9�-!A#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3@~ %6`@~ %9@~ %9h@~ %9³@~ %9@~ %9+@~ %9@~ % 9@~ % 9؈@~ % 9@~ % 9@W@~ % 9K@%'&& Amount~ &3A~ &6@~ &9@~ &9@~ &9@~ &9@~ &9 @~ &9 @~ & 9@@~ & 9@~ & 9@@~ & 9M@~ & 9-@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (30@~ (6p@~ (9@~ (9@~ (9@~ (9�*@~ (9@~ (9@~ ( 9@~ ( 98@~ ( 9Г@~ ( 9j@~ ( 9 `@(')& Amount~ )36M~ )62@~ )9@@~ )90p�@~ )9 �@~ )98� A~ )9�A~ )9iA~ ) 9(�A~ ) 9@~@~ ) 9@~ ) 9ݻ@~ ) 9x@)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3P@~ +6B@~ +9H@~ +9J@~ +9K@~ +9Y@~ +9 `@~ +9I@~ + 9M@~ + 93@~ + 9;@~ + 9@~ + 9@+',& Amount~ ,3~ ,6@~ ,9L~ ,9S~ ,9d~ ,9]@~ ,9n@~ ,9T~ , 9W~ , 9r@~ , 9 o~ , 9@x~ , 9<�,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3`@~ .6@T@~ .9(@~ .9@~ .9^@~ .9;@~ .9X@~ .9@~ . 9@~ . 9 w@~ . 9p@~ . 9;@~ . 9"@.'/& Amount~ /3^A~ /6u@~ /9C@~ /9@~ /9@~ /9`@~ /9@~ /9@~ / 9׿@~ / 9l@~ / 9@~ / 9 c@~ / 9H@/''0(Taxable Social Security Income:03060909090909090 90 90 90 90 90'1) Number of Returns~ 13@@~ 168@~ 19`@~ 19@~ 19@~ 19s@~ 19z@~ 19@~ 1 9Ԩ@~ 1 9@~ 1 9X@~ 1 9f@~ 1 9]@1'2& Amount~ 23fA~ 26d@~ 29@~ 29t@~ 29@~ 29@~ 290@~ 29Pn@~ 2 9@~ 2 9@~ 2 9U@~ 2 9@~ 2 9@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43@~ 46B@~ 49@~ 49t@~ 49ܟ@~ 498@~ 49Z@~ 49T@~ 4 9@~ 4 90x@~ 4 9t@~ 4 9J@~ 4 97@4'5& Amount~ 53j@~ 56@R@~ 59@~ 59@~ 59@~ 59@~ 59I@~ 59ֲ@~ 5 9@~ 5 9P@~ 5 9@~ 5 9f@~ 5 9@Q@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73d@~ 76H@~ 79H@~ 79:@~ 79`@~ 79#@~ 79@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 839@~ 86J@~ 89 @~ 89\@~ 89^@~ 89@~ 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~ :3z@~ :6g@~ :9 @~ :9@~ :9\@~ :9@~ :9@~ :9 @~ : 9|@~ : 9@~ : 9@~ : 9s@~ : 9e@:';& Amount~ ;3�:@~ ;6~@~ ;9|@~ ;9"@~ ;9T@~ ;9(@~ ;9_@~ ;9@~ ; 9@~ ; 9¨@~ ; 9 @~ ; 9X@~ ; 9@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3@~ =6*@~ =9E@~ =9`d@~ =9`j@~ =9P@~ =90@~ =9@~ = 9@~ = 9@~ = 9،@~ = 9@_@~ = 9G@='>& Amount~ >3@6@~ >6V@~ >9T@~ >9v@~ >9@~ >9؟@~ >9{@~ >95@~ > 9@~ > 9@~ > 9�@~ > 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@"@~ @6@~ @9C@~ @9@~ @9@~ @9(@~ @9@~ @9@~ @ 9@~ @ 9p@~ @ 9B@~ @ 9(@~ @ 9r@@'A& Amount~ A3  A~ A60@~ A99@~ A9@~ A9�&@~ A9 @~ A90@~ A9@~ A 9R@~ A 9@~ A 9@~ A 9@~ A 9F@A'B( AGI Amount~ B4�p~ B7 ~ B:A~ B:�O~ B::A~ B:Y�~ B:v� ~ B:2#�~ B :FA~ B :P2A~ B :.]t~ B : ]&A~ B :N-_B*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3`SA~ D6h@~ D9̥@~ D9@~ D9@~ D9� @~ D9`J@~ D9@~ D 9@~ D 9޺@~ D 9@~ D 9@~ D 9�@D'DDDDE& Amount~ E3~ E6U@~ E9�@~ E9@@~ E9� A~ E9A~ E9+~ E9"~ E 9 A~ E 9 A~ E 9~A~ E 9@~ E 9eAE'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3�A~ G6l@~ G9�*@~ G9�9@~ G9g@~ G9N@~ G9@~ G9@~ G 9@~ G 9`@~ G 9]@~ G 99@~ G 9.@G'H& Amount~ H3`:A~ H6@~ H9A~ H9�A~ H9�1A~ H9|zA~ H9�A~ H9)@~ H 9@~ H 9@~ H 9@~ H 9`g@~ H 9@Z@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3�A~ J6~ J9i@~ J9y@~ J9P@~ J9`@~ J9M@~ J9@~ J 9@~ J 9W@~ J 9@~ J 9@~ J 98@J'K& Amount~ K3~ K6~ K9@@~ K9|2A~ K9�6:~ K9�~ K9s�~ K9�AA~ K 9d AA~ K 9.�8~ K 9X`~ K 9P#A~ K 9nTK'"L(Income Tax Before Credits:L3L6L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3�A~ M6@~ M9i@~ M9x@~ M9@@~ M9P@~ M9M@~ M9@~ M 9@~ M 9W@~ M 9@~ M 9@~ M 98@M'N& Amount~ N3^~ N6�?~ N9@~ N9@~ N9fA~ N9aA~ N9A~ N9A~ N 9A~ N 9 A~ N 9�A~ N 9A~ N 9\�AN'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3p@~ P6@~ P93@~ P9@~ P9@~ P9@~ P9@~ P91@~ P 9˼@~ P 91@~ P 9~ P ;~ P ;P'Q& Amount~ Q3`@~ Q6�?~ Q9@~ Q9@~ Q9@~ Q9@~ Q9]@~ Q9@~ Q 9@~ Q 9@~ Q 9~ Q ;~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R 9R 9R ;R ;R'S) Number of Returns~ S3@~ S6~ S9@~ S9x@~ S9P@~ S9@~ S9T@~ S9ʪ@~ S 9,@~ S 9@~ S 9py@~ S 9D@~ S 9$@S'T& Amount~ T3@~ T6 T;*~ T9q@~ T9 @~ T9̔@~ T9(@~ T9 @~ T 9@~ T 9n@~ T 9`i@~ T 95@~ T 9@T*U"Education Credits:U3U6U;U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3.@~ V6~ V9T@~ V9D@~ V9L@~ V9ȼ@~ V9 @ V;** V ;**~ V 9~ V 9~ V 9~ V 9V'W& Amount~ W3@~ W6~ W9@j@~ W9v@~ W9@~ W9@~ W9ӷ@ W;** W ;**~ W 9~ W 9~ W 9~ W 9W'X(Foreign Tax Credit:X3X6X9X9X9X9X9X;X ;X 9X 9X 9X 9X'Y) Number of Returns~ Y3B@ Y8** Y;**~ Y9Ј@~ Y9@~ Y9h@~ Y9ȣ@~ Y9@~ Y 9@~ Y 9T@~ Y 9@~ Y 9{@~ Y 90q@Y'Z& Amount~ Z3@ Z8** Z;**~ Z9B@~ Z9P@~ Z9@b@~ Z9m@~ Z9j@~ 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['\) Number of Returns~ \3h@~ \6~ \9@~ \96@~ \9B@~ \9S@~ \9b@~ \9``@~ \ 9b@~ \ 9@W@~ \ 9_@~ \ 9F@~ \ 9E@\']& Amount~ ]3N@~ ]6~ ]9@~ ]9.@~ ]9@@~ ]9V@~ ]9n@~ ]9k@~ ] 9m@~ ] 9h@~ ] 9x@~ ] 9t@~ ] 9@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3A~ _61@~ _9O@~ _9'@~ _9@@~ _9@~ _9@@~ _9V@~ _ 9@~ _ 9@~ _ 9h@~ _ 9H@~ _ 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~ `3XGA~ `6�?~ `9@~ `9@~ `9@@~ `9@@~ `9@~ `9@~ ` 9@~ ` 9@~ ` 9@~ ` 9@~ ` 9e@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3@M@~ b6w@~ b9@~ b9@~ b9@~ b9(@~ b9-@~ b9!@~ b 9@~ b 9 @~ b 90@~ b 9@w@~ b 9f@b'c& Amount~ c3@~ c6X@~ c9"@~ c9@~ c9@~ c9@~ c9f@~ c9y@~ c 9@K@~ c 9h@~ c 9 @~ c 9v@~ c 9h@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3�A~ e6@~ e9@Z@~ e9�@~ e9 @~ e9 @~ e90?@~ e9`@~ e 9@~ e 9]@~ e 9@~ e 9@~ e 98@e'f& Amount~ f3< HA~ f6]@~ f9@~ f9@@~ f9H@~ f9fA~ f9HQA~ f9_A~ f 9A~ f 98 A~ f 9�A~ f 9A~ f 9rAf'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3A~ h6pz@~ h9)@~ h9`@~ h9@~ h9 @~ h9pF@~ h9@~ h 9@@~ h 9`@~ h 9@~ h 9@~ h 9@@h'i& Amount~ i3> �~ i6Љ@~ i9@~ i9`J@~ i9pxA~ i9A~ i9$�A~ i9pbA~ i 9A~ i 9] A~ i 9�A~ i 9`` A~ i 9Ai'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3}A~ k6@~ k9 @~ k9p@~ k9�<@~ k9p@~ k9@~ k9�(@~ k 9@}@~ k 9f@~ k 9P@~ k 9`@~ k 90}@k'l& Amount~ l3J�~ l60@~ l9@@~ l9@~ l9pA~ l98HA~ l9d� A~ l9L�A~ l 9̂A~ l 9h�A~ l 94oA~ l 9 U@~ l 9Al'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3`X@~ n6|@~ n9@~ n9@~ n9@~ n9N@~ n9C@~ n9@~ n 9@~ n 9t@~ n 9ި@~ n 9@~ n 9`w@n'o& Amount~ o3&A~ o6r@~ o9t@~ o91@~ o9@~ o9�+@~ o9@ @~ o9�*@~ o 9H@~ o 9� @~ o 9A~ o 9@~ o 9Ao'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3 @~ q6s@~ q9@@~ q9L@~ q9@~ q9H@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r30j@~ r60p@~ r9@~ r9� @~ r9@~ r9 f@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3@@~ t6h@~ t9@U@~ t9@!@~ t9@~ t9 w@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3@~ u6 g@~ u92@~ u9@~ u9@~ u9R@~ 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~ w3A~ w6@~ w9O@~ w9@~ w9p@~ w9 s@~ w9>@~ w9@~ w 9@~ w 97@~ w 9ٹ@~ w 9@~ w 90@w'x& Amount~ x3�~ x6s@~ x9[@~ x9XA~ x9(] A~ x98�A~ x9g"A~ x9A~ x 9(�A~ x 9 A~ x 9 �A~ x 9�A~ x 9HUAx'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3A~ z6 @~ z9�+@~ z9 @~ z9�:@~ z9PX@~ z9@@~ z9@_@~ z 9Q@~ z 9@@~ z 9V@~ z 9p@~ z 9@Y@z'{& Amount~ {3��~ {6~ {9�~ {9p~ {9~ {9g~ {9p�~ {9~ { 9 S~ { 9Y~ { 9&~ { 9F~ { 9�{'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3`c@~ }6l@~ }9@~ }9@~ }9@~ }9%@~ }9@~ }9h@~ } 9@~ } 9B@~ } 9@~ } 9Ѐ@~ } 9l@}'~& Amount~ ~3,uA~ ~6t@~ ~9"@~ ~9ѿ@~ ~9@~ ~9@~ ~9@T@~ ~9@~ ~ 9@@~ ~ 9L@~ ~ 9@~ ~ 9@$@~ ~ 9�@~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3@~ 6|@~ 9@~ 9@~ 9@~ 9ȸ@~ 9@~ 9d@~ 9X@~ 9 c@~ 9U@ ;** ;**'�& Amount~ �3`A~ �6x@~ �9L@~ �9@W@~ �9�@~ �9@,@~ �9@@~ �9@~ � 9@~ � 92@~ � 9̦@ � ;** � ;**�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� ;� ;�'�) Number of Returns~ �3 �A~ �6@~ �9@~ �9k@~ �9@~ �9 @~ �9�(@~ �9l@~ � 9@~ � 9@~ � 9m@~ � 9|@~ � 9�@�'�& Amount~ �35~ �6@~ �9@~ �9^@~ �9s@~ �9 @~ �9A~ �9"�@~ � 90�A~ � 9@~ � 96A~ � 9`@~ � 9@�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3A~ �6@@~ �9@~ �9*@~ �9Y@~ �9@~ �9@@~ �9@~ � 9@~ � 9@~ � 9@~ � 9 @~ � 9~@�'�& Amount~ �38&!A~ �6p@~ �9Z@~ �9@~ �9@~ �9@@~ �9P�@~ �9�-@~ � 9q@~ � 9`@~ � 9@@~ � 94@~ � 9@�'�(Taxes Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3JA~ �6`@~ �9@~ �9a@~ �9@~ �9`@~ �9T@~ �9@~ � 9@@~ � 9޺@~ � 9@~ � 9@~ � 9�@�'�& Amount~ �3i7A~ �6v@~ �9ӿ@~ �9N@~ �9 @~ �9p�A~ �9t�A~ �9�0A~ � 9x<A~ � 9`|@~ � 90�A~ � 9@~ � 9>�@�' �(Interest Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3A~ �6@~ �9@~ �9@~ �9@~ �9@~ �9o@~ �9@~ � 9@~ � 9@~ � 9o@~ � 9@~ � 9y@�'�& Amount~ �3ZI~ �6@~ �9B@~ �9@~ �9`@~ �9P�A~ �9_A~ �9@� A~ � 9pEA~ � 9d@~ � 9pQ@~ � 9@~ � 9@x@�' �(Contributions Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3`�A~ �6~ �9(@~ �9͹@~ �9d@~ �9<@~ �9@~ �9T@~ � 9@~ � 93@~ � 9@~ � 9T@~ � 9p@�'�, Amount~ �<D A~ �=~ �>@~ �>@~ �> @~ �>@@~ �>@n@~ �>@~ � > @~ � >�#@~ � >�?@~ � >T@~ � >@�'�- 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\+�> ��" ������������������������������