�\pjnwill00 4,-1 �'%D`|w�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CD Texas  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3Z�1~ 6@~ 9fq~ 9�o~ 9h�4A~ 9c~ 9J!C~ 9!A~ 9_A~ 9P�A~ 9A~ 9@@~ 9@@ ' &Joint Returns Count~ 3�~ 6`O@~ 9(_A~ 9H\A~ 9xpA~ 9`4&A~ 9 �'A~ 9A~ 9� A~ 9P@~ 9@i@~ 9@~ 9j@ ' &Single Returns Count~ 3z~�~ 6_@~ 9�9R~ 9)A~ 9h!A~ 9\%~ 9X� A~ 9t@~ 9q@~ 9U@~ 9@~ 9@~ 9@ ' &Head of Household Count~ 38A~ 6J@~ 9A~ 9!~ 9�A~ 9P8A~ 9�#@~ 9@@~ 9V@~ 9@~ 9@~ 9p{@~ 9k@ ' &Number of Farm Returns~ 3 A~ 6@~ 9@~ 9@@~ 9@~ 9@@~ 9�>@~ 9@@~ 9@~ 9@~ 9@~ 9Ԡ@~ 9@ '#&Paid Preparer Returns Count~ 3j.~ 6 z@~ 9,A~ 90A~ 9(L'A~ 9@�)A~ 9N�!~ 9�A~  98� A~  9 @~  9p/@~  9@~  9@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3jo�~ 6@~ 9�9^~ 9S^~ 9^J~ 9D�6A~ 9e.A~ 9>a ~  9\*A~  9�@~  90@~  9@~  9@'& Amount~ 3HK~ 6n6%~ 9.~ 9�&:~ 9&�~ 9/� ~ 95 ~ 9v]� ~  9� ~  9m"~  9Nz~  92p~  9~�:' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3҂�~ 6@~ 9uA~ 9A~ 9A~ 9�*~ 9^>*~ 94/A~  9�A~  9@~  9�@~  9@4@~  9@'& Amount~ 3~ 6 &A~ 9LA~ 9lc&A~ 9֗)~ 96L~ 96-Y~ 9�/0A~  9H~  9�&~  9FP~  9%A~  9w�'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3x A~ 6@@~ 9@~ 9O@~ 9@~ 9@~ 9I@~ 9?@~  9@~  9@~  9c@~  9F@~  9@'& Amount~ 3~ 6@~ 9@~ 9�@~ 9@~ 9h= A~ 9DA~ 9X�A~  9� A~  9 � A~  9d�"A~  9 �A~  9R.'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3Ci~ 6@~ 9x�A~ 9A~ 9@@~ 9�A~ 9̎A~ 9 . A~  90� A~  9p@~  9@@~  9/@~  9@'& Amount~ 3&~ 6A~ 9�A~ 9@< A~ 9p� A~ 9XA~ 9$~ 9�(A~  9d %A~  9�A~  9;~  9A~  9W' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3�7@~ 6@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~  9@~  9*@~  9:@~  94@~  9@'& Amount~ 3P@~ 6T@~ 9@~ 9H@~ 9@~ 9@~ 9@~ 9@~  9V@~  9@~  9@~  9@~  9@@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 3zY~ 6 \@~ 9�A~ 9 A~ 9H�A~ 9 A~ 9 A~ 9W@~  9 /@~  9@@~  9n@~  9@~  94@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3Y~ 6�~ 9�<~ 9Ml~ 91A~ 9�+k~ 9� >A~ 9:M`~ 9�~ 98�6A~ 9��~ 9�//A~ 9C '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3d6A~ "6`@~ "9�@~ "9@~ "9E@~ "9 � A~ "9�A~ "9A~ " 9(+A~ " 9Pm@~ " 9`@~ " 9@~ " 9@"'#& Amount~ #3m�~ #6`*A~ #9l@~ #9@~ #9�@~ #9x" A~ #9tA~ #9A~ # 9�*A~ # 9�+~ # 9~ # 9&Ox~ # 9N �#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3 LA~ %6@~ %91@~ %9� @~ %9 @~ %9�4@~ %9@~ %9`^@~ % 9@@~ % 9@@~ % 9b@~ % 9@~ % 9@%'&& Amount~ &3*~ &6@~ &9�:@~ &9A~ &9(LA~ &9@5)A~ &9nH~ &9t.A~ & 9n'H~ & 9΀ ~ & 9#A~ & 9`@~ & 9p@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3(�3A~ (6_@~ (9`@~ (9 A~ (9�A~ (94xA~ (9H� A~ (9A~ ( 9$@~ ( 9F@~ ( 9�,@~ ( 9®@~ ( 9v@(')& Amount~ )3�~ )6 c@~ )9�A~ )9:A~ )9y~ )9F�~ )9 ~ )9@~ 29=@~ 29@~ 29{A~ 29:~ 29."b~ 29`-A~ 2 9[&A~ 2 9X�A~ 2 9DA~ 2 9@@~ 2 9@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 438A~ 46D@~ 49s@~ 49K@~ 49@~ 49`@~ 49@V@~ 491@~ 4 9@D@~ 4 9ƹ@~ 4 9@~ 4 9L@~ 4 9Ё@4'5& Amount~ 53�:A~ 56@~ 59@~ 59@@~ 59@_@~ 59�0@~ 59@~ 59@O@~ 5 9@~ 5 9@@~ 5 9+@~ 5 9@~ 5 9\@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73 A~ 76,@~ 79@~ 79u@~ 79`o@~ 79[@~ 79 @~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83ȏA~ 86@~ 89@~ 89@~ 89�<@~ 89@~ 89k@~ 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~ :3A~ :6ƭ@~ :9@~ :9@~ :9@~ :9@~ :96@~ :9@@~ : 9v@~ : 9@~ : 9@~ : 9@~ : 9@:';& Amount~ ;3�6A~ ;6@~ ;9@@~ ;9@~ ;9s@~ ;9�@~ ;90@~ ;9 G@~ ; 9@~ ; 9@~ ; 9Q@~ ; 94@~ ; 9:@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3�@~ =6j@~ =9@@~ =9ԗ@~ =9@~ =9t@~ =9@~ =9@~ = 9@~ = 9@~ = 9@~ = 9B@~ = 9@='>& Amount~ >3�)'A~ >6x@~ >9p@~ >9@~ >9@~ >9@~ >9%@~ >9�+@~ > 90A@~ > 9�2@~ > 9OA~ > 9m@~ > 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~ @3ja~ @6?@~ @9 A~ @9vA~ @9fA~ @9wA~ @9LA~ @9U@~ @ 9p@~ @ 9`@~ @ 9@~ @ 9@~ @ 9N@@'A& Amount~ A3C�~ A6 H@~ A9HA~ A9ȗA~ A9A~ A98)A~ A9A~ A9x+A~ A 9t$A~ A 9�=A~ A 9�!A~ A 9P�A~ A 9�<@A'B( AGI Amount~ B4b~ B7~ B:�*H~ B:bo~ B:қ ~ B:R�'~ B:~ B:n ~ B :R ~ B :�"�~ B :\ ~ B :@�~ B :FB*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3~~ D6*@~ D9@~ D9@~ D9A~ D9�*A~ D9�A~ D9�+A~ D 9JA~ D 9`@~ D 9Y@~ D 9@~ D 9@D'DDDDE& Amount~ E3I ~ E6>#~ E9�!~ E9~L~ E9@:A~ E9�3#~ E9ަ�~ E96`~ E 9J~ E 9�~ E 9*~ E 9�G~ E 9�E'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3b�~ G6 W@~ G9o~ G9i~ G92A~ G9L~ G9.�&~ G9X A~ G 9@T@~ G 9e@~ G 9@~ G 9s@~ G 9@G'H& Amount~ H3�0 ~ H6`�A~ H9~ H9Vjw~ H95�~ H9"F�~ H9z�~ H9x68A~ H 9&A~ H 9h�A~ H 98�A~ H 9U@~ H 9U@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3�~ J6@~ J9A~ J9N~ J9t14A~ J9�,c~ J9B~ J9T�!A~ J 9LYA~ J 9�A~ J 9A~ J 9@@~ J 91@J'K& Amount~ K3.oF K8*~ K9v�.~ K9.~ K9j~ K9� ~ K9| ~ K9_ ~ K 9 ~ K 9*~ K 9I~ K 9F~ K 9CK'"L(Income Tax Before Credits:L3L8L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3*~ M6X@~ M9A~ M9N~ M9P~ M9�,c~ M9B~ M9L#~ M 9TYA~ M 9A~ M 9�A~ M 9@@~ M 92@M'N& Amount~ N3^\�~ N6b@~ N9`@~ N9*kA~ N9z~ N9~�~ N9f�~ N9�1�~ N 9T aA~ N 9U~ N 9JY~ N 91~ N 9&N'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3K~ P6^@~ P9s@~ P9A~ P9DNA~ P9l(!A~ P9|A~ P9h6 A~ P 9`@~ P 9w@ P ;** P ;**~ P ;P'Q& Amount~ Q3Kh~ Q6Q@~ Q9E@~ Q9`@~ Q9ptA~ Q9&� ~ Q9A~ Q9�> A~ Q 9m@~ Q 9`d@ Q ;** Q ;**~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R 9R ;R ;R ;R'S) Number of Returns~ S3A S8** S;**~ S9@~ S9@M@~ S9 @~ S9L@~ S9@~ S 9`A@~ S 9?@~ S 9½@~ S 9@~ S 9 o@S'T& Amount~ T3A T8** T;**~ T9h@~ T9z@~ T9@~ T9 @~ T9�*@~ T 9@m@~ T 9@~ T 9Ҭ@~ T 9P}@~ T 9`b@T*U"Education Credits:U3U8U;U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3tOA~ V6(@~ V9@~ V9u@~ V9E@~ V9@~ V9@~ V9@ V ;** V ;**~ V 9~ V 9~ V 9V'W& Amount~ W3(2A~ W6 @~ W9(@~ W9B@~ W9@~ W9@t@~ W9`@~ W9`@ W ;** W ;**~ W 9~ W 9~ W 9W'X(Foreign Tax Credit:X3X6X9X9X9X9X9X9X ;X ;X 9X 9X 9X'Y) Number of Returns~ Y3X A~ Y6@~ Y9@~ Y9G@~ Y9@~ Y9@~ Y9@~ Y9�@~ Y 9`0@~ Y 9R@~ Y 9@~ Y 9@~ Y 9@Y'Z& Amount~ Z3P1A Z8*~ Z9e@~ Z9@~ Z9`@~ Z9,@~ Z93@~ Z9@~ Z 9@@~ Z 9@~ Z 9`R@~ 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~ \9@[@~ \9@r@~ \90x@~ \9@~ \9x@~ \9p@~ \ 9@~ \ 9@~ \ 9@~ \ 9x@~ \ 9p@\']& Amount~ ]3`@~ ]6~ ]9=@~ ]9`@~ ]9v@~ ]9`@~ ]9@~ ]9@~ ] 9h@~ ] 9@~ ] 9@~ ] 9@~ ] 9@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3�~ _6z@~ _9�@~ _9\2(A~ _9�$/~ _9D(A~ _9i A~ _9A~ _ 9A~ _ 9@l@~ _ 9�@~ _ 9.@~ _ 9p@_'`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`& Amount~ `3��~ `6T@~ `9@~ `98�A~ `9Ƒ ~ `9V�0~ `9"A~ `9P8A~ ` 9FA~ ` 9 @~ ` 9n@~ ` 9`@~ ` 9 A`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3D~ b6u@~ b9 A~ b9H� A~ b9 {@~ b9БA~ b9�A~ b9r@~ b 9B@~ b 9S@~ b 9@@~ b 9z@~ b 9@b'c& Amount~ c3�~ c6Y@~ c9A~ c9sA~ c9H� A~ c9�A~ c9@�A~ c9A~ c 9�A~ c 9�A~ c 9D�A~ c 9@~ c 9_@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3v~ e6h@~ e9̺A~ e9<~ e9&A~ e9~v^~ e9ZB~ e9�!A~ e 9WA~ e 9h�A~ e 9�A~ e 9@~ e 93@e'f& Amount~ f3�~ f6k@~ f9D@~ f96�1~ f9n$t~ f9Q~ f9�~ f9�~ f 9T~ f 9D~ f 9Y~ f 9�/~ f 9>f'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3:|�~ h6 @~ h9�$A~ h9dF~ h9�E~ h9_~ h9B~ h9.L#~ h 9d[A~ h 9p�A~ h 9�A~ h 9@~ h 98@h'i& Amount~ i3.~ i68@~ i9(�A~ i9E~ i9�~ i9i~ i9�~ i9~ i 9&�/~ i 9)~ i 9m~ i 9D6~ i 9^$�i'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3^~ k6@~ k9d`6A~ k9u`~ k9�N~ k9ؼ7A~ k9?~ k9Ʋ!~ k 9A~ k 9p@~ k 9l@~ k 9@~ k 9@k'l& Amount~ l3& ~ l6 :@~ l9�"A~ l9Ή|~ l90�~ l9b=�~ l9~ l9I�~ l 9(�~ l 9~M�~ l 9~ l 9DA~ l 9�l'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3�/,~ n6@~ n9`@~ n9P@~ n9b@~ n9@~ n9 �@~ n9p7@~ n 9G@~ n 9X@~ n 9@~ n 9@~ n 9@n'o& Amount~ o3]~ o6 @~ o9 @~ o9�A~ o9� A~ o9 A~ o9*A~ o9~3~ o 9N~ o 9n,A~ o 9&EA~ o 9:A~ o 9o'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3vUt~ q6@~ q94�$A~ q9,~ q9A~ q9@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3N�~ r6@~ r9vf<~ r9Q>A~ r9d A~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3x79A~ t6[@~ t94d"A~ t9.�*~ t9(A~ t9@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3:ۻ~ u6@~ u9� 6~ u9TM;A~ u9�*A~ 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�8~ w6@~ w9e~ w9i~ w9Q~ w9 yb~ w9.B~ w9`�!A~ w 9�0A~ w 9A~ w 9`�A~ w 9@~ w 9@w'x& Amount~ x3JF%~ x6X�A~ x9ae~ x9tPA~ x9OA~ x9�?�~ x9?@~ x9�~ x 9?~ x 9RA~ x 9ަ]~ x 9R�+~ x 9�x'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3:ϴ~ z6@@~ z97A~ z9Va~ z9�1A~ z9�|@~ �>8CA~ �>xE A~ �>-~ �>G~ �>*C~ � >O~ � >x�"A~ � >ZB~ � >fA~ � >NS�'�- 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\+�> ��" ������������������������������