�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CD South Dakota  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3A~ 6ε@~ 9Е@~ 9``@~ 9@~ 9�"@~ 9@E@~ 9@~ 9@~ 9@~ 9Ҩ@~ 9@~ 9pp@ ' &Joint Returns Count~ 3�A~ 6@~ 9@~ 9`@~ 9t@~ 9@~ 9F@~ 9e@~ 9/@~ 9@~ 9 @~ 9@~ 9k@ ' &Single Returns Count~ 3�A~ 6ޥ@~ 9@5@~ 9`@~ 9@~ 9%@~ 9в@~ 9@~ 9(@~ 9`k@~ 9r@~ 9P@~ 9@@ ' &Head of Household Count~ 3@@~ 6e@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@h@~ 9@^@~ 9@@~ 9E@~ 9 @~ 9@ ' &Number of Farm Returns~ 3@@~ 6v@~ 9}@~ 9@~ 9@~ 9@~ 9ϳ@~ 9ě@~ 9@~ 9t@~ 9x@~ 9O@~ 9:@ '#&Paid Preparer Returns Count~ 3(] A~ 6w@~ 9@@~ 9@@~ 9S@~ 9 @~ 9@@~ 9@~  9}@~  9.@~  9@~  9p@~  9n@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3TA~ 6:@~ 9`@~ 9�%@~ 9g@~ 9O@~ 9@~ 96@~  98@~  90@~  9R@~  9 @~  9l@'& Amount~ 3J"~ 6@~ 9pA~ 9�-~ 9�B~ 9x~ 9΋�~ 9P/A~  9'~  9 A~  9D}A~  9� A~  98@' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3A~ 6@~ 9@~ 9@@~ 9p@~ 9'@~ 9�3@~ 9A@~  9;@~  9@~  9@~  9@~  9`p@'& Amount~ 3�:#~ 6Y@~ 9I@~ 9@ @~ 9�@~ 9K@~ 9@~ 9@�@~  9`R@~  9a@~  9@~  9@~  9;@'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3@~ 6f@~ 90@~ 9Ȕ@~ 9@~ 98@~ 9Z@~ 9ԕ@~  9@~  9@~  9@~  9p@~  9b@'& Amount~ 3]@~ 6Ȋ@~ 9@~ 9u@~ 9?@~ 9i@~ 9!@~ 9s@~  9@~  9Z@~  9S@~  9h@~  9@@'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3@~ 6@~ 94@~ 9@~ 9@~ 9@@~ 9@~ 9I@~  9϶@~  9@~  9D@~  9h@~  9`o@'& Amount~ 3�. A~ 6 @~ 9ҽ@~ 9R@~ 9S@~ 9@@~ 9@@~ 9�?@~  9j@~  9@~  9@@~  9@~  9@' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3<@~ 6B@~ 9@Y@~ 9`m@~ 9p@~ 9@~ 9@~ 9@~  9~@~  9`e@~  9 s@~  9W@~  9S@'& Amount~ 3ò@~ 6M@~ 9O@~ 9c@~ 9_@~ 9y@~ 9@~ 9@~  9P|@~  9i@~  9@~  9@k@~  9h@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 3@@~ 6@~ 9*@~ 9@~ 9w@~ 9@~ 9@~ 9 @~  9P@~  9Ј@~  9@~  9d@~  9U@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3A~ 6�~ 9@~ 9@@~ 9 R@~ 9p@~ 9 @~ 9�@~ 9b@~ 9@~ 9@~ 9@~ 9@ '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3 @~ "6@~ "9@~ "9@~ "9@~ "9�@~ "9@~ "9>@~ " 9@~ " 9$@~ " 9@~ " 9p@~ " 9o@"'#& Amount~ #3 �%A~ #6@~ #9:@~ #9@@~ #9�(@~ #9@~ #90@~ #9�?@~ # 9`@~ # 9@~ # 9@~ # 9@~ # 9A#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3@~ %6j@~ %98@~ %9@~ %9װ@~ %9{@~ %9D@~ %9@~ % 9@~ % 9v@~ % 90u@~ % 9D@~ % 98@%'&& Amount~ &3@� A~ &6h@~ &9@~ &9@w@~ &9@@~ &9@~ &9@~ &9@@~ & 9&@~ & 9Y@~ & 9@~ & 96@~ & 9إ@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3@~ (6@~ (9_@~ (9 @~ (9b@~ (9i@~ (9@~ (9@~ ( 9 @~ ( 9ȁ@~ ( 9@~ ( 9@Y@~ ( 9K@(')& Amount~ )3.�)~ )6P@~ )9X@~ )9 @~ )9Pu@~ )9H�A~ )9A~ )9�0@~ ) 9�?@~ ) 9@!@~ ) 9q@~ ) 9@~ ) 9h@)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3t@~ +66@~ +9]@~ +9@~ +9dz@~ +9S@~ +9@~ +9@~ + 9l@~ + 9s@~ + 9x@~ + 9N@~ + 9:@+',& Amount~ ,3\@~ ,6P~ ,9~ ,9~ ,9~ ,9T@~ ,94@~ ,9G@~ , 9@~ , 9J@~ , 9@~ , 9P~ , 9�,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3i@~ .6J@~ .9x@~ .9@~ .9@~ .9@~ .9x@~ .9u@~ . 9]@~ . 91@ . ;** . ;**~ . 9.'/& Amount~ /3@~ /6 a@~ /9@~ /9{@~ /9@~ /9@~ /9@~ /9(@~ / 9Pt@~ / 9F@ / ;** / ;**~ / 9/''0(Taxable Social Security Income:03060909090909090 90 90 ;0 ;0 90'1) Number of Returns~ 131@~ 164@~ 19[@~ 19@~ 19@~ 19S@~ 19ͼ@~ 19@~ 1 9@~ 1 9@~ 1 9@~ 1 9@Z@~ 1 9N@1'2& Amount~ 23k A~ 26]@~ 29x@~ 29(@~ 29Q@~ 29r@~ 29@~ 29@~ 2 9@~ 2 94@~ 2 9A@~ 2 9H@~ 2 9$@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43P@~ 46H@~ 49u@~ 49@~ 49X@~ 49n@~ 49@~ 49@~ 4 9@~ 4 9@l@~ 4 9j@~ 4 9F@~ 4 9 @4'5& Amount~ 53@@~ 56@V@~ 598@~ 59ޠ@~ 59r@~ 59;@~ 59f@~ 59@~ 5 9@@~ 5 9h@~ 5 9@~ 5 9 d@~ 5 9:@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73@/@~ 76c@~ 79@~ 79@~ 79j@~ 79Ӽ@~ 79@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83@~ 86T@~ 89x@~ 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~ :3`@~ :6@~ :9(@~ :9Z@~ :9§@~ :9D@~ :9R@~ :9@~ : 9@~ : 9(@~ : 9H@~ : 9g@~ : 9Y@:';& Amount~ ;3�@~ ;6P@~ ;9@~ ;9@~ ;9ߵ@~ ;9@~ ;9@~ ;9@~ ; 9t@~ ; 9T@~ ; 9T@~ ; 9 @~ ; 9ps@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3ܪ@~ =6@~ =9<@~ =9@U@~ =9 b@~ =9{@~ =9@~ =9@~ = 9@~ = 9s@~ = 9`y@~ = 9Q@~ = 95@='>& Amount~ >3@~ >63@~ >9J@~ >9g@~ >9w@~ >9d@~ >9@~ >9@~ > 9@~ > 9@~ > 9.@~ > 9T@~ > 9 x@>'?(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�@~ @68@~ @9*@~ @9@~ @9@~ @9�@~ @9@~ @9r@~ @ 9@~ @ 9t@~ @ 9@~ @ 9v@~ @ 9@e@@'A& Amount~ A3[A~ A6@~ A9ܸ@~ A9@~ A9@~ A9 @~ A9@U@~ A9@~ A 9Y@~ A 9@~ A 9@~ A 9@~ A 9$@A'B( AGI Amount~ B4w~ B7�~ B:�<A~ B:�.A~ B:S~ B:��~ B:f~ B:zX~ B :@B~ B :�"A~ B :�8~ B : �A~ B :#AB*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3@~ D6X@~ D9h@~ D9@~ D9ʵ@~ D9=@~ D9@~ D9@~ D 9Ŷ@~ D 9X@~ D 9~@~ D 9w@~ D 9`e@D'DDDDE& Amount~ E3y,A~ E6@~ E9�@~ E9 @~ E9�%@~ E9A~ E9@d A~ E9�A~ E 9K@~ E 9 c@~ E 9@~ E 9@~ E 9@E'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3A~ G6c@~ G90@@~ G9`@~ G9@Z@~ G9@~ G9@~ G9_@~ G 9@~ G 98@~ G 9@~ G 9l@~ G 9W@G'H& Amount~ H3Fj~ H6@@~ H9x�A~ H9MA~ H9gA~ H9�0A~ H9X� A~ H9'@~ H 9@~ H 9(@~ H 9@~ H 9d@~ H 9؄@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3 #A J8** J;**~ J9@K@~ J9d@~ J9� @~ J9 ?@~ J9@~ J 9@~ J 9@~ J 9Ҩ@~ J 9@~ J 9pp@J'K& Amount~ K3L" K8** K;**~ K94[A~ K9%A~ K9lb~ K9|~ K9&C~ K 9*A~ K 9A~ K 9D�)A~ K 9TA~ K 9hW"AK'"L(Income Tax Before Credits:L3L8L;L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3�!A~ M6@~ M9 @~ M9F@~ M9@c@~ M9 @~ M9�>@~ M9@~ M 9@~ M 9@~ M 9Ҩ@~ M 9@~ M 9pp@M'N& Amount~ N3*n~ N6@~ N9@~ N9@~ N9@~ N9�"A~ N9A~ N9Xe A~ N 9A~ N 9@~ N 9 A~ N 9@~ N 9`� AN'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3p@~ P6$@~ P90@~ P9@~ P9@~ P9@~ P9�1@~ P9@~ P 9@~ P 9*@~ P 9~ P ;~ P ;P'Q& Amount~ Q3@~ Q6 @~ Q9@~ Q9@~ Q9ʾ@~ Q9@~ Q9@@~ Q9C@~ Q 9X@~ Q 9"@~ Q 9~ Q ;~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R 9R 9R ;R ;R'S) Number of Returns~ S3`@~ S6~ S9@~ S9<@~ S9@~ S97@~ S9@~ S9֡@~ S 9X@~ S 9@h@~ S 9f@~ S 95@~ S 9@S'T& Amount~ T3@~ T6 T;*~ T9�@~ T9@~ T9ʤ@~ T9B@~ T9h@~ T 9pw@~ T 9@R@~ T 9R@~ T 9$@~ T 9@T*U"Education Credits:U3U6U;U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3R@ V8** V;**~ V9@~ V9v@~ V9m@~ V9@~ V9@~ V 9~ V 9~ V 9~ V 9~ V 9V'W& Amount~ W3@ W8** W;**~ W9>@~ W98@~ W9u@~ W9@~ W9ޢ@~ W 9~ W 9~ W 9~ W 9~ W 9W'X(Foreign Tax Credit:X3X8X;X9X9X9X9X9X 9X 9X 9X 9X 9X'Y) Number of Returns~ Y3C@ Y8** Y;**~ Y9@~ Y9@~ Y9@~ Y9`@~ Y9@~ Y 9<@~ Y 9{@~ Y 9@~ Y 9k@~ Y 9\@Y'Z& Amount~ Z3@ Z8** Z;**~ Z95@~ Z9F@~ Z9@Z@~ Z9 a@~ Z9@`@~ Z 9`@~ Z 9V@~ Z 90q@~ Z 9V@~ Z 9V@Z' [(General Business Credit:[3[8[;[9[9[9[9[9[ 9[ 9[ 9[ 9[ 9['\) Number of Returns~ \3@~ \6~ \9*@~ \9C@~ \9G@~ \9a@~ \9h@~ \9_@~ \ 9c@~ \ 9V@~ \ 9 e@~ \ 9J@~ \ 9B@\']& Amount~ ]3@~ ]6~ ]9@~ ]93@~ ]9E@~ ]9f@~ ]9s@~ ]9 o@~ ] 9r@~ ] 9 l@~ ] 9p}@~ ] 9g@~ ] 9\@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3(WA~ _6=@~ _9@~ _9@~ _9@O@~ _9�@~ _9@>@~ _92@~ _ 9 @~ _ 9@~ _ 9@~ _ 9q@~ _ 9a@_'`�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@~ `6 @~ `9p{@~ `9@~ `9@~ `9 +@~ `9�@~ `9@@~ ` 9@~ ` 9@@~ ` 9@~ ` 9�@~ ` 9@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3@2@~ b6@@~ b9»@~ b9^@~ b9Ͻ@~ b9`@~ b9@~ b9@~ b 9L@~ b 9@~ b 9ē@~ b 9n@~ b 9]@b'c& Amount~ c3Z@~ c6@~ c99@~ c9@~ c9F@~ c9@@~ c9@~ c9.@~ c 9a@~ c 9@~ c 9@~ c 9d@~ c 9@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3@�A~ e6&@~ e9�@~ e9f@~ e9@~ e9\@~ e9 %@~ e9@~ e 9@~ e 9@~ e 9Ш@~ e 9@~ e 9pp@e'f& Amount~ f3F(h~ f6{@~ f9f@~ f9[@~ f9@~ f9 A~ f9A~ f9�A~ f 9ȋA~ f 9@~ f 9� A~ f 90@~ f 9 Af'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3A~ h6@~ h9G@~ h9 @~ h9@R@~ h9�*@~ h9�2@~ h9@~ h 9@~ h 9@~ h 9Ҩ@~ h 9@~ h 9pp@h'i& Amount~ i3�@~ o 94@~ o 9@~ o 9I@~ o 9`@~ o 9@{Ao'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3u@~ q6X@~ q9%@~ q9@~ q9@~ q9 @~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3 L@~ r6`@~ r9@~ r9`@~ r9@~ r9i@~ 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~ t3X@~ t6h@~ t9N@~ t9!@~ t9@~ t9v@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3~@~ u6 @~ u9@~ u9�#@~ u9@~ u9S@~ 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~ w35A~ w6d@~ w9�@~ w9 @~ w98@~ w9@~ w9@~ w9O@~ w 9w@~ w 9v@~ w 9H@~ w 9@~ w 90p@w'x& Amount~ x3z|~ x6@~ x9@F@~ x9�@~ x9nA~ x9A~ x9PA~ x9� A~ x 9BA~ x 9H@~ x 9@! A~ x 9P?@~ x 9h� Ax'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3�A~ z6@~ z9`@~ z9@~ z9L@~ z9 y@~ z9�+@~ z9U@~ z 9@~ z 9@~ z 9@~ z 9b@~ z 9C@z'{& Amount~ {35~ {6 ~ {9P~ {9 ~ {9`U~ {9P0~ {9`)~ {9@~ { 9v~ { 9x~ { 9~ { 9ε~ { 9{'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3@N@~ }6@~ }9@~ }9@~ }9@~ }9O@~ }9@~ }9@~ } 9m@~ } 9@~ } 94@~ } 9r@~ } 9a@}'~& Amount~ ~3`�A~ ~6@~ ~9ƥ@~ ~9~@~ ~9L@~ ~9@~ ~9@~ ~9{@~ ~ 9@~ ~ 9@~ ~ 9@@~ ~ 9@~ ~ 9@{@~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3@~ 6@@~ 9L@~ 9J@~ 9@~ 9@~ 9@~ 9@~ 9x@~ 9L@ ;** ;**~ 9'�& Amount~ �3p�A~ �6ĭ@~ �90@~ �9@~ �9@c@~ �9S@~ �9@b@~ �9@~ � 9ܮ@~ � 9\@ � ;** � ;**~ � 9�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� ;� ;� 9�'�) Number of Returns~ �3K@~ �6H@~ �9@P@~ �9l@~ �9p{@~ �9@~ �9d@~ �9x@~ � 9P@~ � 90u@~ � 9x@~ � 9b@~ � 9X@�'�& Amount~ �3@~ �6x@~ �9`@~ �9d@~ �9 |@~ �9T@~ �92@~ �9@~ � 90@~ � 9x@~ � 9@~ � 9@~ � 9շ@�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3@~ �6y@~ �9؊@~ �9"@~ �9Ӱ@~ �9?@~ �9[@~ �9@~ � 9w@~ � 9@~ � 9x@~ � 9v@~ � 9`d@�'�& Amount~ �3 e@~ �6x@~ �9@~ �9@~ �9Ҹ@~ �9@@~ �9@~ �9@~ � 9@~ � 9"@~ � 9p@~ � 9ҥ@~ � 9h@�'�(Taxes Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3@~ �60{@~ �90@~ �9L@~ �9ױ@~ �9a@~ �9X@~ �9s@~ � 9 @~ � 9|@~ � 9"@~ � 9pw@~ � 9e@�'�& Amount~ �3�?A~ �60@~ �9@~ �9}@~ �9@~ �9�@~ �9B@~ �9@@~ � 9@~ � 9O@~ � 9@~ � 9*@~ � 9<@�' �(Interest Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3@~ �6Py@~ �9@~ �9 @~ �9T@~ �9@~ �9@~ �9c@~ � 9@~ � 9t@~ � 9@~ � 9pt@~ � 9b@�'�& Amount~ �3�9A~ �6�@~ �9@~ �9@~ �9@~ �9`@~ �9@~ �9@~ � 9@~ � 9@@~ � 9@Z@~ � 9@~ � 9@�' �(Contributions Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3@~ �6~ �9@~ �9 @~ �9@~ �9@~ �9@~ �9@~ � 9Ƶ@~ � 9@~ � 9<@~ � 9w@~ � 9e@�'�, Amount~ �<�! A~ �=~ �>@@~ �>@~ �> @~ �>]@~ �>@~ �>@~ � >$@~ � >@~ � >Z@~ � >9@~ � >@@�'�- 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\+�> ��" ������������������������������