\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 XAC "<C "<C "<C "C "C "<C "<C "<C "U} #}   ,lEEEE      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 Tennessee  Breakeven~ F?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  GA~  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~  HA~  H.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3^!~ 6@~ 9A~ 9A~ 9AA~ 9puA~ 9A~ 9xA~ 9T@~ 9'@~ 9@~ 9@~ 9@ ' &Joint Returns Count~ 3v@~ 6F@~ 9 W@~ 90~@~ 9@~ 9A~ 9A~ 9@~ 9`%@~ 9Z@~ 9]@~ 9C@~ 9@ ' &Single Returns Count~ 3F ?~ 6@~ 9A~ 9A~ 9kA~ 9A~ 9`@~ 9@~ 9̺@~ 9~@~ 98@~ 9`|@~ 9n@ ' &Head of Household Count~ 3? & Amount~ 3{~ 6n ~ 9q A~ 9D>A~ 9A~ 9C A~ 9$!A~ 9mA~ 9.@%~ 9<A~ 92~ 9A~ 9P A '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3HA~ "6@~ "9@~ "9;@~ "9@~ "9O@~ "9u@~ "9@~ " 9@7@~ " 9@~ " 9@@~ " 9@~ " 9@"'#& Amount~ #3^~ #6@~ #9@~ #9@~ #9@~ #9@~ #9A~ #9A~ # 9ДA~ # 98?A~ # 9%~ # 9A~ # 9V#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3H`A~ %6(@~ %9@~ %9t@~ %9l@~ %90@~ %9@~ %9@~ % 9@~ % 9@~ % 9@~ % 9Pw@~ % 9d@%'&& Amount~ &3[~ &6@~ &9@@~ &9@~ &9`@~ &9 A~ &9A~ &9p A~ & 9Q A~ & 9@~ & 9`A~ & 9@~ & 9>@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3A~ (6@~ (9 o@~ (9@~ (9`g@~ (9@~ (9@~ (9k@~ ( 96@~ ( 9I@~ ( 9@~ ( 9@~ ( 9@(')& Amount~ )3U~ )6r@~ )9A~ )9 $A~ )9$A~ )91A~ )9:I~ )9%A~ ) 9N"~ ) 9xA~ ) 90A~ ) 9D@~ ) 9@)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3p@~ +6@~ +9*@~ +9k@~ +9a@~ +9@8@~ +95@~ +9J@~ + 9@~ + 9@~ + 9x@~ + 9y@~ + 9j@+',& Amount~ ,3<~ ,60O~ ,9@~ ,9 ~ ,9 ~ ,9~ ,9@~ ,9@~ , 9 ~ , 9O~ , 9~ , 9~ , 9,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3 A~ .6@~ .9@~ .9@~ .9 @~ .9@~ .9@@~ .9ϼ@~ . 9@~ . 9@~ . 90y@~ . 9G@~ . 90@.'/& Amount~ /34A~ /6\@~ /9 F@~ /9 1A~ /9@~ /9`@~ /90@~ /9@^@~ / 9@~ / 9@~ / 9ȗ@~ / 9m@~ / 9R@/''0(Taxable Social Security Income:03060909090909090 90 90 90 90 90'1) Number of Returns~ 13AA~ 16R@~ 19@~ 19 @~ 19%@~ 19@@~ 19B@~ 19{@~ 1 9%@~ 1 9@~ 1 9@~ 1 9(@~ 1 9y@1'2& Amount~ 23.N\~ 26|@~ 29@~ 29@~ 29 m@~ 29A~ 29lA~ 29kA~ 2 9wA~ 2 9 @~ 2 9@~ 2 9@~ 2 9@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43`a@~ 46pq@~ 49@~ 49@~ 492@~ 49'@~ 49%@~ 49g@~ 4 9@~ 4 9Ȗ@~ 4 9@~ 4 9m@~ 4 9[@4'5& Amount~ 53H@~ 56@~ 59~@~ 59@~ 59@~ 59@~ 59D@~ 59Q@~ 5 9@~ 5 9@~ 5 9 @~ 5 9X@~ 5 9v@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73@~ 76o@~ 79t@~ 79V@~ 79@~ 79P@~ 79@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83 @~ 86`l@~ 89@~ 89]@~ 89@~ 89e@~ 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@n@~ :6$@~ :9@~ :9@~ :9}@~ :9@~ :9@~ :9i@~ : 9f@~ : 9@~ : 9.@~ : 9@~ : 9p|@:';& Amount~ ;30A~ ;6$@~ ;9 @~ ;94@~ ;9 @~ ;9@@~ ;9@@~ ;9@~ ; 9@~ ; 9X@~ ; 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@@~ =6I@~ =9f@~ =9z@~ =9x@~ =9p@~ =9R@~ =9@~ = 9@~ = 9@~ = 9@~ = 9@@~ = 9q@='>& Amount~ >3 A~ >6r@~ >9w@~ >9Ȑ@~ >9@~ >9 @~ >9@~ >9@~ > 9`@~ > 9@~ > 9G@~ > 98@~ > 9@>'?(Total Adjustments:?3?6?9?9?9?9?9?9? 9? 9? 9? 9? 9?'@lABCDE FGHIJKLMNOPQRSTUVWXYZ[\]^_@) Number of Returns~ @3A~ @6@~ @9@~ @9`@~ @9@@~ @9`@~ @9@~ @9'@~ @ 9@~ @ 95@~ @ 9p@~ @ 92@~ @ 9@@'A& Amount~ A3f@~ A6a@~ A9`@~ A9 @~ A9@~ A9PA~ A9A~ A9;@~ A 9VA~ A 9@~ A 9оA~ A 9O@~ A 9@A'B( AGI Amount~ B4\~ B72~ B:ơ~ B:~~ B:Bo~ B:{~ B:~ B:.!~ B :z~ B :^ ~ B :+~ B :~~ B :i~B*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3$~ D6@~ D9@~ D9)@~ D9`@~ D90A~ D9RA~ D9@~ D 9@~ D 9@~ D 9@~ D 9@~ D 9@D'DDDDE& Amount~ E3r`~ E6@~ E9@~ E9aA~ E97#A~ E9.Qd~ E9}~ E9'Z~ E 9R~ E 9$j A~ E 9)A~ E 9XA~ E 9 AE'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3=A~ G6@@~ G9A~ G9 A~ G9dA~ G90A~ G9A~ G9 @~ G 9 @~ G 9|@~ G 9@~ G 9l@~ G 9(@G'H& Amount~ H3*~ H6p@~ H9Vړ~ H9EA~ H9~ H9h~ H9p3A~ H9A~ H 9A~ H 9 @~ H 9@~ H 9@~ H 9ر@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3z J8** J;**~ J9dA~ J9A~ J9KA~ J9A~ J9HA~ J 9N@~ J 9@~ J 9@@~ J 9@~ J 9@J'K& Amount~ K3= K8** K;**~ K9~ K9~8~ K9F~ K9]K~ K9. $~ K 9~ K 9j"~ K 9憷~ K 9%~ K 9ο\K'"L(Income Tax Before Credits:L3L8L;L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3&z~ M6A@~ M9?A~ M9bA~ M9ЯA~ M9KA~ M9A~ M9@A~ M 9N@~ M 9@~ M 9@@~ M 9@~ M 9@M'N& Amount~ N3no~ N6A@~ N9@~ N9A~ N9.~ N9o~ N9*~ N9h~ N 9l~ N 9V95~ N 9J{~ N 9d=~ N 9TmN'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3.L!~ P6C@~ P9Y@~ P9p@~ P9@~ P9A~ P9@~ P9@~ P 9@ P ;** P ;**~ P ;~ P ;P'Q& Amount~ Q34A~ Q6(@~ Q9(@~ Q9@~ Q9@~ Q9NA~ Q9A@~ Q90@~ Q 96@ Q ;** Q ;**~ Q ;~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R ;R ;R ;R ;R'S) Number of Returns~ S3@ S8** S;**~ S9@~ S9@~ S9@~ S9@~ S9@~ S 9@~ S 9@~ S 9$@~ S 9e@~ S 9G@S'T& Amount~ T3@@ T8** T;**~ T9ت@~ T9@~ T9@~ T9e@~ T9(@~ T 9@~ T 9P@~ T 9@~ T 9X@~ T 99@T*U"Education Credits:U3U8U;U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3p#@~ V6@~ V9:@~ V9@~ V9@~ V9@~ V9@ V;** V ;**~ V 9~ V 9~ V 9~ V 9V'W& Amount~ W3@~ W6@~ W9h@~ W9L@~ W9@~ W9@~ W9@ 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~ Y3q@ Y8** Y;**~ Y9X@~ Y9@~ Y9@~ Y9@~ Y9@~ Y 9ź@~ Y 9R@~ Y 9@~ Y 9@~ Y 9@Y'Z& Amount~ Z3@ @ Z8** Z;**~ Z9R@~ Z9a@~ Z9x@~ Z9@@~ Z9X@~ Z 9@~ Z 98@~ Z 9ܪ@~ Z 9@~ Z 9@@Z' [(General Business Credit:[3[8[;[9[9[9[9[9[ 9[ 9[ 9[ 9[ 9['\) Number of Returns~ \3@~ \6~ \9;@~ \9V@~ \9`@~ \9w@~ \9؀@~ \9{@~ \ 9X@~ \ 9 w@~ \ 9 @~ \ 9g@~ \ 9e@\']& Amount~ ]3\@~ ]6~ ]9@~ ]9I@~ ]9@a@~ ]9@~ ]9Ȑ@~ ]9 @~ ] 9@~ ] 9@~ ] 9@~ ] 9@~ ] 92@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3,A~ _6@W@~ _9@~ _9 A~ _9A~ _9 A~ _9A~ _9pd@~ _ 9 [@~ _ 9@~ _ 9@~ _ 9@~ _ 9@_'`labcdefghijklmnopqrstuvwxyz{|}~`& Amount~ `3+~ `63@~ `9V@~ `9)@~ `9jA~ `9A~ `9xA~ `90@~ ` 9@@~ ` 9@~ ` 98@~ ` 9\@~ ` 9C@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3 A~ b6Z@~ b9`@~ b9 @~ b9 @~ b9@~ b9l@~ b9$@~ b 9@~ b 9@~ b 98@~ b 94@~ b 9@b'c& Amount~ c3'A~ c6ݵ@~ c9@l@~ c9p @~ c9@~ c90@~ c9@~ c9@~ c 9Pi@~ c 9u@~ c 9@~ c 9@~ c 9@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3jA~ h6@~ h9@A~ h9@CA~ h9A~ h9dA~ h9A~ h9PA~ h 9Q@~ h 9#@~ h 9@~ h 9@~ h 9@h'i& Amount~ i3X{~ i6@~ i9`@~ i9A~ i9_%A~ i9z k~ i9 ~ i9Hb:A~ i 9q~ i 9^,A~ i 9I@A~ i 9|/A~ i 9;Ai'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3f~ k6@~ k9XjA~ k9AA~ k9A~ k9("A~ k9|A~ k99A~ k 9@~ k 9J@~ k 9b@~ k 9@~ k 9,@k'l& Amount~ l3.{~ l6@~ l9HXA~ l96%~ l9i/A~ l9Z~ l9N~ l9b~ l 9\~ l 9 $A~ l 9O~ l 9#~ l 92l'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3HA~ n6ڤ@~ n9@~ n9@~ n9@~ n9@~ n9@~ n9@~ n 9@@~ n 9v@~ n 9@~ n 9@~ n 9@n'o& Amount~ o3ҫ~ o6@@~ o9@~ o9@~ o9P:@~ o98[A~ o9 A~ o9p( A~ o 9bA~ o 9 A~ o 9L$A~ o 9A~ o 9>y$o'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3A~ q6ԟ@~ q9xA~ q9P"A~ q9@p@~ q9@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r32~ r6@~ r9 A~ r9\A~ r9`A~ r9D@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3`A~ t6@~ t9`A~ t9,A~ t9^@~ t9~@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3.&A~ u6Џ@~ u9 A~ u9,A~ u9@~ u9p@~ 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~ w3j~ w6@~ w9tFA~ w9?A~ w9A~ w9A~ w9(oA~ w9A~ w 9%@~ w 9@~ w 9E@~ w 9@~ w 9@w'x& Amount~ x3f %~ x6+@~ x9A~ x91A~ x9:M~ x9n~ x9Z.~ x9q~ x 9s~ x 9I,A~ x 96~~ x 9(+.A~ x 9\hx'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3P>A~ z6@~ z9<A~ z9A~ z9A~ z9ЏA~ z9 A~ z9P@~ z 9 ]@~ z 9@~ z 9y@~ z 9@~ z 9@z'{& Amount~ {3j~ {6N~ {9d~ {9~ {9"~ {9T%~ {9d:!~ {9 ~ { 9\~ { 9~ { 9w~ { 9=~ { 9` {'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3dA~ }6@~ }9@~ }9'@~ }9@~ }9 4@~ }9@~ }98@~ } 9 @~ } 9[@~ } 9@~ } 9j@~ } 9@}'~& Amount~ ~3Ɓ[~ ~6@~ ~9@@~ ~9G@~ ~9@~ ~9@@~ ~9A~ ~9A~ ~ 9A~ ~ 9/@~ ~ 9-A~ ~ 9 #@~ ~ 9XA~'#(Medical and Dental Expense:36999999 9 9 9 9 9'l) Number of Returns~ 3@~ 6@~ 9@~ 9@~ 9@D@~ 9I@~ 9@K@~ 9߻@~ 9Ш@~ 9 @~ 9pw@~ 9<@~ 9@'& Amount~ 3h#A~ 6@~ 9@~ 9@~ 9@~ 9HA~ 9@~ 9@~ 9@~ 9D@~ 9O@~ 9@~ 9z@'#(State and Local Income Tax:36999999 9 9 9 9 9') Number of Returns~ 3p@~ 6@~ 9,@~ 9@~ 9|@~ 91@~ 9@~ 9@~ 9@Q@~ 9@~ 9@~ 9`@~ 9<@'& Amount~ 3xCA~ 6@~ 9̛@~ 97@~ 9@~ 9D@~ 9O@~ 9@@~ 9@~ 9T@~ 9|@~ 9@~ 9P@'(Real Estate Tax:36999999 9 9 9 9 9') Number of Returns~ 3A~ 6`@~ 9P@~ 9G@~ 9@~ 9@~ 9@YA~ 9@~ 9@~ 9@@~ 9@~ 9V@~ 9P@'& Amount~ 3*A~ 63@~ 9K@~ 9@~ 9@~ 9@~ 9LA~ 9xA~ 9A~ 9 @~ 9@.@~ 9#@~ 9:@'(Taxes Paid Deduction:36999999 9 9 9 9 9') Number of Returns~ 3!A~ 6l@~ 9K@~ 94@~ 9`@~ 9@~ 9pA~ 9@~ 9:@~ 9o@~ 9W@~ 9@~ 9@'& Amount~ 3J~ 6@~ 9@~ 9@~ 9@~ 9(A~ 9 1 A~ 9A~ 9A~ 9f@~ 9-A~ 9`@~ 9`@' (Interest Paid Deduction:36999999 9 9 9 9 9') Number of Returns~ 3\A~ 6N@~ 9ӽ@~ 98@~ 9b@~ 9@~ 9A~ 9@~ 9<@~ 9@~ 9@@~ 9@~ 9ؖ@'& Amount~ 30RA~ 6@@~ 9H@~ 9xA~ 9<A~ 92~ 9J?C~ 9NQ/~ 9\$A~ 9`A~ 9A~ 9Y@~ 9(A' (Contributions Deduction:36999999 9 9 9 9 9') Number of Returns~ 3A~ 6~ 9˼@~ 9@~ 9@@~ 9@~ 9A~ 9@~ 9 @~ 9@@~ 9@~ 9 @~ 9@', Amount~ <~ =~ >@~ >@~ >@~ >MA~ >CA~ >LjA~ > A~ >A~ >tA~ >@~ >(A'- FOOTNOTES:55555555 5 5 5 5 5'/-* - Less than $500.55555555 5 5 5 5 5'/J-B** - Omitted to avoid disclosure of specific taxpayer information.55555555 5 5 5 5 5'/:02Details may not add to totals because of rounding.55555555 5 5 5 5 5'/U0MSpecial Note: These data include Tax Year 2000 returns that were filed after 55555555 5 5 5 5 5'/N0FDecember 31, 2001, for those taxpayers who were granted an additional 55555555 5 5 5 5 5'/N0Fextension of time to file because of the events of September 11, 2001.55555555 5 5 5 5 5'/V-NThis table presents aggregates of all returns filed and processed through the 55555555 5 5 5 5 5'/T-LIndividual Master ob (IMF) system during Calendar Year 2002. In general, 55555555 5 5 5 5 5'/L-Dduring administrative or Master ob processing, taxpayer reporting 55555555 5 5 5 5 5'/V-Ndiscrepancies are corrected only to the extent necessary to verify the income 55555555 5 5 5 5 5'/W-Otax liability reported. Most of the other corrections to the taxpayer records 55555555 5 5 5 5 5'/Q-Iused for these statistics could not be made because of time and resource 55555555 5 5 5 5 5'/W-Oconstraints. The statistics in this table should, therefore, be used with the 55555555 5 5 5 5 5'/N-Fknowledge that some of the data have not been perfected or edited for 55555555 5 5 5 5 5'/l-statistical purposes.55555555 5 5 5 5 5'/S-KClassification by State was usually based on the taxpayer's home address. 55555555 5 5 5 5 5'/M-EHowever, some taxpayers may have used the address of a tax lawyer or 55555555 5 5 5 5 5'/S-Kaccountant or the address of a place of business; moreover, such addresses 55555555 5 5 5 5 5'/R-Jcould each have been located in a State other than the State in which the 55555555 5 5 5 5 5'/-taxpayer resided.55555555 5 5 5 5 5'/X-PThis table includes (a) "substitutes for returns," whereby the Internal Revenue 55555555 5 5 5 5 5'/T-LService constructs returns for certain non-filers on the basis of available 55555555 5 5 5 5 5'/S-Kinformation and imposes an income tax on the resulting estimate of the tax 55555555 5 5 5 5 5'/R-Jbase, i.e., "taxable income," and (b) returns of nonresident or departing 55555555 5 5 5 . .'/-aliens.55555555 5 5 5 . .'/R-JItemized deductions include any amounts reported by the taxpayer, even if 55555555 5 5 5 . .'/P-Hthey could not be used in computing "taxable income," the base on which 55555555 5 5 5 5 5'/N-Fthe regular income tax was computed. Thus, total itemized deductions 55555555 5 5 5 5 5'/N-Finclude amounts that did not have to be reported by taxpayers with no 55555555 5 5 5 5 5'/Q-I"adjusted gross income." (Adjusted gross income is the total from which 55555555 5 5 5 5 5'/V-Nthese deductions would normally be subtracted.) In addition, if standard and 55555555 5 5 5 5 5'/V-Nitemized deductions were both reported on a tax return, the form of deduction 55555555 5 5 5 5 5'/T-Lactually used in computing income tax was the one used for the statistics. 55555555 5 5 5 5 5'/W-OTherefore, if the standard deduction was the form of deduction used, the total 55555555 5 5 5 5 5'/U-Mreported for itemized deductions was excluded from the statistics. However, 55555555 5 5 5 5 5'/P-Hthe component deductions were not similarly excluded. As a result, the 55555555 5 5 5 5 5'/O-Gnumber of returns and related amounts for the component deductions are 55555555 5 5 5 5 5'/N-Fslightly overstated in relation to the grand total shown for itemized 55555555 5 5 5 5 5'/S-Kdeductions. These components are also overstated in relation to the total 55555555 5 5 5 5 5//U-Mbecause there was a statutory limitation on the total of itemized deductions 55555555 5 5 5 5 5//U-Mthat could be claimed by certain high-income taxpayers. This limitation did 55555555 5 5 5 5 5//Q-Inot affect the component deductions, the sum of which therefore exceeded 55555555 5 5 5 5 5///-'the total used in computing income tax.55555555 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 ........ . . . . .//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.'''''''' ' ' ' ' '//M2EEarned income credit includes both the refundable and non-refundable '''''''' ' ' ' ' '//R2Jportions. The non-refundable portion could reduce income tax and certain '''''''' ' ' ' ' '//P2Hrelated taxes to zero; credit amounts in excess of tax, or amounts when ........ . . . . .//;23there was no tax liability at all, were refundable......... . . . . .//62.AGI Amount is less deficits, where applicable......... . . . . .//32+Tax-exempt Interest is not included in AGI......... . . . . .//R2JTotal Credits excludes the "earned income credit," shown separately below.'''''''' ' ' ' ' '//N2FExcess Earned Income Credit, or the refundable portion of the "earned '''''''' ' ' ' ' '//V2Nincome credit" equals the amount in excess of "total tax liability," which is ........ . . . . .//R2Jshown in the table. The excess credit shown includes any "advance earned ........ . . . . .//J2Bincome credit payments" for those returns that had such an excess......... . . . . .//L2DSOURCE: Internal Revenue Service, Information Services, Martinsburg ........ . . . . .//P2HComputing Center, Master ob Service Support Branch. Unpublished data.'''''''' ' ' ' ' '//2 April 2003.'''''''' 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