�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CDVermont  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3cA~ 6ƭ@~ 9U@~ 9@~ 9@~ 9�6@~ 9@~ 9\@~ 9@~ 9P@~ 94@~ 9~@~ 9`m@ ' &Joint Returns Count~ 3`@~ 6@~ 9ѱ@~ 9@~ 9V@~ 9|@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9x@~ 9`h@ ' &Single Returns Count~ 3�)A~ 6֢@~ 9@@~ 9@~ 9N@~ 9@~ 9@~ 9@~ 9@~ 9pu@~ 90w@~ 9U@~ 9@@ ' &Head of Household Count~ 3W@~ 6c@~ 9­@~ 9@~ 9@~ 9@~ 9@~ 90v@~ 9k@~ 9@P@~ 9S@ ;** ;** ' &Number of Farm Returns~ 3@~ 6pv@~ 9p@~ 9@~ 9@~ 9@~ 9X@~ 9s@~ 9m@~ 9V@~ 9Y@~ 95@~ 90@ '#&Paid Preparer Returns Count~ 3A~ 6@~ 9@~ 9@~ 9@J@~ 9@~ 9w@~ 9@~  9׹@~  9N@~  9Υ@~  9{@~  9@j@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3GA~ 6ؐ@~ 9�@~ 9r@~ 9`@~ 9u@~ 9!@~ 9@~  9>@~  9r@~  9@~  9x@~  9g@'& Amount~ 3�!~ 6J@~ 9� A~ 9>�"~ 9�28~ 9n~ 9�~ 9֠K~  9ht-A~  9\RA~  9,�A~  9p@~  9A' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3A~ 6^@~ 9@~ 9@~ 9v@~ 9p@~ 9@@~ 9�@~  9@~  9@~  9ʪ@~  9p~@~  9 m@'& Amount~ 3�A~ 6"@~ 9@~ 9e@~ 9;@~ 9N@~ 9@~ 9H@~  9@~  9@~  9@~  9@~  9@@'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3@~ 6 j@~ 9@~ 9،@~ 9@~ 9@~ 9@~ 9ԙ@~  9@~  9@~  94@~  9o@~  9c@'& Amount~ 3@@~ 6@~ 9@~ 9^@~ 9T@~ 9@~ 9@~ 9@~  9#@~  9@~  9@@~  9C@~  9@'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3�@~ 6@~ 93@~ 9'@~ 9@~ 9s@~ 9@~ 9M@~  9]@~  9@~  9@~  9p|@~  9l@'& Amount~ 3@�A~ 6@~ 9@~ 9@@~ 9@V@~ 9@~ 9�@~ 9<@~  92@~  9@~  9@@~  9@~  9@' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3@~ 60s@~ 9@~ 9ܣ@~ 9w@~ 9@~ 9@~ 9@~  9G@~  9@~  9@~  9p@~  9 b@'& Amount~ 3@@~ 6@~ 9@~ 9L@~ 9*@~ 9Ž@~ 9b@~ 95@~  9ָ@~  90@~  9@~  9P@~  9@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 3d@~ 6@~ 9̻@~ 9@~ 9[@~ 9l@~ 9>@~ 9˰@~  9|@~  9T@~  9@~  9`f@~  9N@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 36i&~ 6~ 9@~ 9`@~ 9e@~ 9@~ 9@~ 9@~ 9Pz@~ 9J@~ 9@@~ 9@~ 9@ '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3P@~ "6d@~ "9@~ "9ݺ@~ "9@~ "9@~ "9@~ "9Q@~ " 9z@~ " 9@~ " 9r@~ " 9|@~ " 9`l@"'#& Amount~ #3%~ #6 @~ #9@~ #9ؾ@~ #9@~ #9@q@~ #9+@~ #9@@~ # 9`@~ # 9`@~ # 9`A~ # 9�@~ # 98�A#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3@@~ %6`a@~ %9t@~ %9ܭ@~ %9@~ %9j@~ %9@~ %9T@~ % 9t@~ % 9{@~ % 9x@~ % 9A@~ % 93@%'&& Amount~ &3�A~ &6@~ &9@~ &9Q@~ &9@@~ &9@@~ &9j@~ &90@~ & 9@~ & 9@~ & 9�@~ & 9@~ & 9b@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3z@~ (6q@~ (9f@~ (9M@~ (9@~ (9@~ (9ÿ@~ (9@~ ( 9h@~ ( 9P@~ ( 9h@~ ( 9X@~ ( 9H@(')& Amount~ )3&~ )60@~ )9@~ )9P@~ )9@~ )9�(�@~ )9WA~ )9�?@~ ) 90@~ ) 9�?@~ ) 9@ @~ ) 9Ү@~ ) 9@)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3@~ +6Pv@~ +9~@~ +9@~ +9p@~ +9@~ +90@~ +9r@~ + 9 m@~ + 9U@~ + 9W@~ + 94@~ + 9.@+',& Amount~ ,3Ͽ~ ,6}~ ,9~ ,9L@~ ,9d@~ ,98@~ ,9@~ ,9Ps@~ , 9~ , 97@~ , 9 ~ , 9~ , 9z�,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3@~ .6Q@~ .9Ԟ@~ .9X@~ .9@~ .9@~ .9ҫ@~ .9@~ . 9Pu@~ . 9Q@~ . 9A@ . ;** . ;**.'/& Amount~ /3k@~ /6p@~ /9z@~ /9@~ /9@~ /9\@~ /9|@~ /9@~ / 9В@~ / 9q@~ / 9`d@ / ;** / ;**/''0(Taxable Social Security Income:03060909090909090 90 90 90 ;0 ;0'1) Number of Returns~ 13@@~ 16&@~ 19V@~ 19Ȁ@~ 19{@~ 19@~ 19@~ 19@~ 1 9@~ 1 9@~ 1 9@~ 1 9W@~ 1 9E@1'2& Amount~ 23A~ 26V@~ 29py@~ 29 @~ 29@~ 29Z@~ 29t@~ 29@~ 2 9y@~ 2 9B@~ 2 9@~ 2 9@~ 2 9@@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43@~ 46E@~ 49~@~ 49@~ 49@~ 49@~ 49ئ@~ 494@~ 4 9@~ 4 9@m@~ 4 9`f@~ 4 98@~ 4 9@4'5& Amount~ 53@~ 56U@~ 59H@~ 59@~ 59N@~ 596@~ 59*@~ 59@~ 5 9n@~ 5 9@~ 5 9@~ 5 9S@~ 5 91@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73@~ 76V@~ 79t@~ 79@~ 79Ұ@~ 79@~ 79@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83@~ 86T@~ 890@~ 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@~ :6k@~ :9Ȏ@~ :9@~ :9H@~ :92@~ :9@~ :9@~ : 9@~ : 9@~ : 9@~ : 9a@~ : 9O@:';& Amount~ ;3@~ ;6@~ ;9@~ ;9Z@~ ;9X@~ ;9@~ ;9Ӳ@~ ;96@~ ; 9f@~ ; 9@~ ; 96@~ ; 9}@~ ; 9`l@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3̯@~ =6@~ =9I@~ =9c@~ =9o@~ =9@~ =9@~ =9p@~ = 9@~ = 90u@~ = 9y@~ = 9H@~ = 94@='>& Amount~ >3@~ >6<@~ >9T@~ >9{@~ >9X@~ >9@~ >9@~ >9B@~ > 9\@~ > 9@~ > 9~@~ > 9@~ > 9s@>'?(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~ @3pP@~ @6@~ @9d@~ @9@~ @9@~ @9�@~ @9@~ @9@~ @ 9@~ @ 9̖@~ @ 9@~ @ 9p@~ @ 9@^@@'A& Amount~ A3p�A~ A6@~ A9@~ A9@~ A9@~ A9@~ A9=@~ A9�*@~ A 9�@~ A 9E@~ A 9@~ A 9@~ A 9@A'B( AGI Amount~ B42<�~ B7~ B:pA~ B:� 0~ B:�1A~ B:�~ B:�9�~ B:6/b~ B :YT~ B :6�$~ B :T1.A~ B :�#A~ B :^ B*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3@~ D6h@~ D9@~ D9@~ D9@~ D9,@~ D9@~ D9%@~ D 9i@~ D 9@~ D 9l@~ D 90}@~ D 9k@D'DDDDE& Amount~ E38A~ E6.@~ E9@@~ E9m@~ E90@~ E9X� A~ E9A~ E9RA~ E 9 A~ E 9\@~ E 9؛A~ E 9@~ E 9 @E'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3�A~ G6@~ G9U@~ G9R@~ G9`@~ G9` @~ G9{@~ G9P@~ G 9ȃ@~ G 9X@~ G 9Y@~ G 98@~ G 9.@G'H& Amount~ H3E~ H6@~ H9�A~ H9IA~ H9� A~ H9P A~ H9 @~ 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~ J6~ J9@@~ J9`9@~ J9 @~ J9� @~ J9@~ J9S@~ J 9@~ J 9@@~ J 9&@~ J 9p~@~ J 9`m@J'K& Amount~ K3b�~ K6~ K9`@~ K9�!A~ K9�&~ K95A~ K96n~ K9G~ K 9/A~ K 9�A~ K 9�')A~ K 902A~ K 9{AK'"L(Income Tax Before Credits:L3L6L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3�%A~ M6&@~ M9@@~ M99@~ M9@@~ M9 @~ M9@~ M9R@~ M 9@~ M 9@@~ M 9&@~ M 9p~@~ M 9`m@M'N& Amount~ N3Ve~ N6@~ N9@~ N9@~ N9@~ N9HJ A~ N9p A~ N9� A~ N 9 A~ N 9 @~ N 9` A~ N 9@~ N 9AN'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3@~ P6@~ P9*@~ P9@~ P9@~ P9�,@~ P9 @~ P9i@~ P 90@~ P 9@~ 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~ S3Q@~ S6 S;** S;**~ S9@~ S9@~ S9!@~ S9&@~ S 9@~ S 9p@~ S 9i@~ S 92@~ S 9@S'T& Amount~ T3C@~ T6 T;** T;**~ T9@~ T9@~ T9@@~ T9`@~ T 9}@~ T 9@]@~ T 9X@~ T 9(@~ T 9@T*U"Education Credits:U3U6U;U;U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3'@ V8** V;**~ V9&@~ V9@~ V9z@~ V9L@~ V9@ V ;**~ V 9~ V 9~ V 9~ V 9V'W& Amount~ W3Z@ W8** W;**~ W9L@~ W9ܗ@~ W9\@~ W9i@~ W9؟@ W ;**~ W 9~ W 9~ W 9~ W 9W'X(Foreign Tax Credit:X3X8X;X9X9X9X9X9X ;X 9X 9X 9X 9X'Y) Number of Returns~ Y3v@~ Y6~ Y9 @~ Y9x@~ Y9 @~ Y9М@~ Y9@~ Y9@~ Y 9@~ Y 9@~ Y 9@~ Y 9 m@~ Y 9``@Y'Z& Amount~ Z3@~ Z6~ Z90@~ Z9A@~ Z9@T@~ Z9l@~ Z9s@~ Z9s@~ Z 9@~ Z 9pw@~ Z 9@~ Z 9@~ Z 9 @Z' [(General Business Credit:[3[6[9[9[9[9[9[9[ 9[ 9[ 9[ 9[ 9['\) Number of Returns~ \3@~ \6~ \9@~ \9;@~ \9G@~ \9]@~ \9 c@~ \9^@~ \ 9`a@~ \ 9M@~ \ 9W@~ \ 95@~ \ 9*@\']& Amount~ ]3P@~ ]6~ ]9~ ]90@~ ]9I@~ ]9c@~ ]9p@~ ]9l@~ ] 9@r@~ ] 9\@~ ] 9v@~ ] 9c@~ ] 9`o@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3@~ _68@~ _9@~ _9@_@~ _9@~ _9w@~ _9@~ _9@~ _ 9@~ _ 9@~ _ 9@~ _ 90q@~ _ 9c@_'`�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@~ `9s@~ `9G@~ `9B@~ `9@~ `9@~ `9I@~ ` 9@~ ` 9@~ ` 9ğ@~ ` 9@~ ` 9ʻ@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3 @~ b6`@~ b9@~ b9@~ b9@~ b9@~ b9@~ b9@~ b 9@~ b 9@~ b 9\@~ b 9g@~ b 9S@b'c& Amount~ c3w@~ c6@~ c9@~ c9b@~ c9@~ c9@~ c9@~ c9@~ c 9@~ c 9�@~ c 9@~ c 9ܑ@~ c 9@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3� A~ e6$@~ e9,@~ e9`@~ e9@@~ e9@@~ e9 @~ e9@Q@~ e 9@~ e 9D@~ e 9,@~ e 9~@~ e 9`m@e'f& Amount~ f3#8A~ f6H@~ f9@~ f9`@~ f9�@~ f9hA~ f9A~ f9P A~ f 9 A~ f 9@~ f 9� A~ f 9@~ f 9�;Af'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h34A~ h6H@~ h9[@~ h9@~ h9@~ h9~@~ h9@~ h9U@~ h 9@~ h 9J@~ h 9.@~ h 9~@~ h 9`m@h'i& Amount~ i3�8g~ i6`@~ i9R@~ i9�>@~ i9@~ i9`� A~ i9A~ i9� A~ i 9�3 A~ i 90V@~ i 9p A~ i 9�>@~ i 9xVAi'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3�A~ k6p@~ k9�<@~ k9 @~ k9@~ k9 i@~ k9@~ k9H@~ k 9@~ k 9@~ k 9ަ@~ k 9x@~ k 9g@k'l& Amount~ l3JU~ l6x@~ l9@@~ l9@~ l9h@~ l9� A~ l9�A~ l9HA~ l 9H�A~ l 9P@~ l 9O@~ l 9@@~ l 9@@l'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3K@~ n6�@~ n9@~ n9l@~ n9@~ n91@~ n9l@~ n9C@~ n 9P@~ n 9 @~ n 9:@~ n 9`v@~ n 9`f@n'o& Amount~ o3kA~ o6@~ o9@~ o9@~ o9S@~ o9F@~ o9@~ o9O@~ o 9*@~ o 9@~ o 9 @~ o 9@~ o 9@o'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3@#@~ q6v@~ q9@~ q9@~ q9@~ q9؄@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3@~ r6s@~ r9d@~ r9@\@~ r9 @~ r9`a@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3@@~ t6@l@~ t9 @~ t9@~ t9@~ t9o@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3@~ u6h@~ u9@~ u9@@~ u9@~ u9I@~ 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]A~ w6@~ w9�@~ w9@~ w9�)@~ w9@@~ w9@~ w9C@~ w 9@~ w 9&@~ w 9@~ w 9~@~ w 9@m@w'x& Amount~ x3�=A~ x6#@~ x9d@~ x9_@~ x9� A~ x9�?A~ x9�7A~ x9x A~ x 9u A~ x 9@~ x 9(} A~ x 9`D@~ x 9�@x'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3xS A~ z6ܔ@~ z9 @~ z9@~ z9@f@~ z9@~ z9@=@~ z9@~ z 9 @~ z 94@~ z 9@~ z 9Y@~ z 9F@z'{& Amount~ {3p�~ {6~ {9l~ {9`~ {9~ {9y~ {9R~ {9`o~ { 9~ { 9~ { 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@~ }6w@~ }97@~ }9B@~ }9@~ }9@~ }9<@~ }9@~ } 9E@~ } 9@~ } 9@~ } 9o@~ } 9]@}'~& Amount~ ~3ȏA~ ~6y@~ ~9H@~ ~9@~ ~9@~ ~9@~ ~9@~ ~9@~ ~ 9�$@~ ~ 9c@~ ~ 9@@~ ~ 9@~ ~ 9@~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3_@~ 6ȁ@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@}@~ 9[@~ 9R@ ;** ;**'�& Amount~ �3p@~ �6d@~ �9@~ �9@7@~ �9@~ �9H@~ �9@~ �9@~ � 9@~ � 9@~ � 9¤@ � ;** � ;**�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� ;� ;�'�) Number of Returns~ �3P@~ �6(@~ �9@~ �9ح@~ �9�@~ �9@@~ �9@@~ �9@~ � 9L@~ � 9t@~ � 9D@~ � 9|@~ � 9k@�'�& Amount~ �3$�A~ �6ܠ@~ �9ę@~ �9J@~ �9t@~ �9@~ �9@~ �9@@~ � 9@@~ � 9@~ � 9�!@~ � 9@~ � 9�>@�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3�#@~ �6p@~ �9(@~ �9@~ �9@~ �9@~ �9@~ �9@~ � 9x@~ � 9p@~ � 9@~ � 9`|@~ � 9k@�'�& Amount~ �3`�A~ �6Z@~ �9@~ �9w@~ �9@~ �9`@~ �9@!@~ �9&@~ � 9 @~ � 9B@~ � 9@~ � 9۲@~ � 9@�'�(Taxes Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3@~ �6(@~ �9@~ �91@~ �9@~ �9E@~ �9@@~ �9.@~ � 9i@~ � 9@~ � 9f@~ � 90}@~ � 9k@�'�& Amount~ �3.�)~ �6Ӵ@~ �9[@~ �9@~ �9z@~ �9@~ �9p A~ �9@@~ � 9@~ � 9@~ � 90}@~ � 9x@~ � 9� @�' �(Interest Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3�6@~ �6@~ �9ܒ@~ �9@~ �9@~ �9@@~ �9@@~ �9@~ � 9T@~ � 9@~ � 9@~ � 9Pu@~ � 9`d@�'�& Amount~ �3A$~ �65@~ �9}@~ �9K@~ �9� @~ �9j@~ �9�3A~ �9Ш@~ � 9@~ � 9@3@~ � 9@~ � 9@~ � 9@�' �(Contributions Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3PK@~ �6~ �9@~ �9@~ �9@~ �9C@~ �9l@~ �9 @~ � 9 @~ � 9v@~ � 9@~ � 9|@~ � 9 k@�'�, Amount~ �<(�A~ �=~ �><@~ �>@~ �>Z@~ �>R@~ �>@4@~ �>U@~ � >8@~ � >c@~ � >@~ � >@~ � >@@�'�- 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\+�> ��" ������������������������������