�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CDVirginia  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3�~ 6@~ 9�.#~ 9P!A~ 9RA~ 9B#A~ 98�A~ 9RA~ 9Ho A~ 9@~ 9 @@~ 9@~ 9X@ ' &Joint Returns Count~ 3vS~ 6@~ 9@~ 9�>@~ 9R@~ 9@|A~ 9�A~ 9� A~ 9A~ 9@~ 9`�@~ 9S@~ 9@ ' &Single Returns Count~ 3[~ 6m@~ 9$A~ 9uA~ 9HR A~ 9A~ 9b@~ 9@~ 9@@~ 9@~ 9{@~ 98@~ 9{@ ' &Head of Household Count~ 3h�A~ 6@~ 9@~ 9PE�@~ 9@~ 9@@~ 9@~ 9@~ 9@~ 9P@~ 9@~ 9`@~ 9R@ ' &Number of Farm Returns~ 3�@~ 6@~ 9ܯ@~ 9%@~ 9@~ 9@~ 9@~ 9@~ 9b@~ 9@~ 9@~ 90t@~ 9h@ '#&Paid Preparer Returns Count~ 3�&c~ 6@~ 9�A~ 9�A~ 9� A~ 9fA~ 9b A~ 9|@~  9V@~  9f@~  9@~  9Ӻ@~  9̪@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3�~ 68@~ 9DKA~ 90�A~ 9�A~ 9Z!A~ 9l�A~ 9 A~  9YA~  9I@~  9@~  9@~  9t@'& Amount~ 3�=~ 6X�A~ 9�~ 9jH�~ 9vuK~ 9ƭ�~ 9n~ 92Si~  9�~  9Z�7~  9o�~  9�~  9v' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3x�:A~ 6p@~ 9h9A~ 9p�A~ 98�A~ 9�A~ 9h A~ 9�$ A~  98�A~  9@~  9`#@~  9[@~  9@'& Amount~ 3> ~ 6@@~ 90@~ 9A~ 9L�A~ 9�A~ 9�*#A~ 9�A~  9(g A~  9jA~  9A~  9� A~  94�A'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3X@~ 6$@~ 9@~ 9$@~ 9@~ 9|@~ 9@~ 9@?@~  9D@~  9@~  90@~  9<@~  9@'& Amount~ 3pO2A~ 6@~ 9@~ 9@@~ 9;@~ 9@~ 9�:@~ 9@~  9@xA~  9@~  9 A~  9@@~  9 A'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3+A~ 6@~ 9 L@~ 9@~ 9� @~ 9xA~ 9�A~ 9�@~  9eA~  9�!@~  9f@~  9@~  9 @'& Amount~ 3j2�~ 6@o@~ 9@~ 9Y@~ 94@~ 9� A~ 9t�A~ 9<�A~  9�A~  9�A~  9A~  9pu A~  9A' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3(A~ 6`@~ 9m@~ 9@~ 9V@~ 9IA~ 9x� A~ 9�%A~  9 �@~  9@~  9n@~  9ʳ@~  9@'& Amount~ 3x�#A~ 6@~ 9L@~ 9@~ 9+@~ 9T@~ 9`C@~ 9@@~  9 @~  9@~  9@5@~  9@ @~  9@|@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 3^A~ 6@~ 9`@~ 9@~ 9`@~ 9J@~ 9� @~ 9@~  9�@~  9t@~  9@~  9@~  9@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3xSA~ 6( ~ 9(8A~ 9A~ 9nA~ 9N�"~ 9�#A~ 9�A~ 9�*0~ 9@ A~ 9F8~ 9P A~ 9gA '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3.�*~ "6@~ "9`@~ "9�@~ "9 @~ "9�4@~ "9@~ "9�:@~ " 9x@~ " 9@~ " 9@j@~ " 9@~ " 9@"'#& Amount~ #3*�~ #6@@~ #9@@~ #9�5@~ #9@~ #9@r@~ #9A~ #9FA~ # 9ĥA~ # 90�A~ # 9E~ # 9^�)~ # 9a�#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3؜ A~ %6Ȉ@~ %9@~ %9@@~ %9@@~ %9o@~ %9`@~ %93@~ % 9@@~ % 9!@~ % 9@~ % 9@~ % 9@q@%'&& Amount~ &3Ρ�~ &6@~ &9|@~ &9y@~ &9Pr�@~ &9L/A~ &9$�A~ &9A~ & 9A~ & 9�A~ & 9PK A~ & 9@0@~ & 9t@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3n�%~ (6P@~ (9�@~ (9P @~ (9l@~ (90@~ (9 %@~ (9@~ ( 9@~ ( 9�@~ ( 9@~ ( 9@~ ( 9@(')& Amount~ )3�~ )6'@~ )90�A~ )9/~ )9x}+A~ )9& Amount~ >3QA~ >6ȋ@~ >9P~@~ >9P@~ >9@~ >9@~ >9@~ >9@~ > 9@~ > 9@~ > 9�A~ > 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~ @3N|#~ @6.@~ @9 @~ @90@~ @9P@~ @9��@~ @9@~ @94@~ @ 9@~ @ 9@~ @ 9@~ @ 9ְ@~ @ 9@@'A& Amount~ A3^a~ A6v@~ A9 @~ A9@~ A9T@~ A9j A~ A9P� A~ A9`�A~ A 9� A~ A 9HA~ A 9|A~ A 9p@~ A 9 G@A'B( AGI Amount~ B46Z�(~ B7~�~ B:�)�~ B:j�~ B:�?�~ B:Z~ B:~ B:.}~ B :V3~ B :�~ B :* '~ B :�]~ B :6~B*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3Q~ D6c@~ D9@~ D9G@~ D9`@~ D94A~ D9 �A~ D9� A~ D 9h�A~ D 9A@~ D 9@~ D 99@~ D 9p@D'DDDDE& Amount~ E3jlX~ E6 A~ E9A~ E9n(~ E9G~ E9IA~ E9� SA~ E9~ E 9f,~ E 96~ E 9z~ E 9b-~ E 9GE'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3{~ G6O@~ G9�"~ G9A~ G9gA~ G9gA~ G9XtA~ G9@-@~ G 9@~ G 9ę@~ G 9@~ G 9i@~ G 9]@G'H& Amount~ H3Vʴ~ H6Pz@~ H9�~ H9z~ H9RX�~ H9�~ H9(�0A~ H9A~ H 9@@~ H 9~@~ H 9V@~ H 9H@~ H 9 @H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3n~ J6~ J9 �A~ J9@#A~ J9\}A~ J9�#A~ J9A~ J9LA~ J 9h A~ J 9P@~ J 97@~ J 9@~ J 94@J'K& Amount~ K3U~ K6~ K9A~ K9�~ K9�h~ K9C�~ K9. �~ K9O�~ K 98WrA~ K 9jH~ K 9v~ K 93~ K 9*�9K'"L(Income Tax Before Credits:L3L6L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3n~ M66@~ M9�A~ M9�!A~ M9t}A~ M9�#A~ M9�A~ M9LA~ M 9h A~ M 9P@~ M 97@~ M 9@~ M 96@M'N& Amount~ N3~ N6$@~ N9W@~ N9pLA~ N94�*A~ N9BA~ N9S�~ N9�~ N 9:~ N 96~ N 9`NA~ N 9Gc~ N 9>.�N'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3�%A~ P6A@~ P9^@~ P9@~ P9@~ P98�A~ P9�A~ P9�#@~ P 9`%@ P ;** P ;**~ P ;~ P ;P'Q& Amount~ Q3�!A~ Q6?@~ Q9.@~ Q9@~ Q9�@~ Q9ZA~ Q9A~ Q9@~ Q 9@@ Q ;** Q ;**~ Q ;~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R ;R ;R ;R ;R'S) Number of Returns~ S3@�A S8** S;**~ S9@~ S9@@~ S9`@~ S9@~ S9@@~ S 9@~ S 9@~ S 9@~ S 90{@~ S 9\@S'T& Amount~ T3@ T8** T;**~ T9@~ T9-@~ T9@~ T9@@~ T9�@~ T 9@~ T 9L@~ T 9f@~ T 9o@~ T 9P@T*U"Education Credits:U3U8U;U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3YA V8**~ V9@~ V9@[@~ V9@~ V9@~ V9�1@~ V9�/@ V ;**~ V 9~ V 9 V ;**~ V 9V'W& Amount~ W30@ W8**~ W9@~ W9@~ W9@@~ W9K@~ W9@~ W9�@ W ;**~ W 9~ W 9 W ;**~ W 9W'X(Foreign Tax Credit:X3X8X9X9X9X9X9X9X ;X 9X 9X ;X 9X'Y) Number of Returns~ Y3k@~ Y6@~ Y9@~ Y9>@~ Y9H@~ Y9@~ Y9@~ Y9@~ Y 9@~ Y 9@~ Y 9@~ Y 9@@~ Y 9x@Y'Z& Amount~ Z3@ Z8*~ Z9@Y@~ Z9f@~ Z9r@~ Z98@~ Z9@~ Z9@~ 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[ 9['\) Number of Returns~ \3@~ \6~ \9B@~ \9@\@~ \9m@~ \9x@~ \9X@~ \9Ў@~ \ 94@~ \ 9@~ \ 9,@~ \ 9u@~ \ 90q@\']& Amount~ ]3@ @~ ]6~ ]9@~ ]9F@~ ]9e@~ ]9@~ ]9x@~ ]9X@~ ] 9L@~ ] 9T@~ ] 9@~ ] 9Ě@~ ] 9b@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _36N~ _6]@~ _9@~ _9eA~ _9D A~ _9 XA~ _9� A~ _9A~ _ 9h@~ _ 9@@~ _ 9@~ _ 9U@~ _ 9ڢ@_'`�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.A~ `6D@~ `9@~ `9@~ `9]A~ `9� A~ `9 A~ `9A~ ` 9@~ ` 9@~ ` 9@~ ` 9@~ ` 9^@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3UA~ b6@~ b9^@~ b9B@~ b9@~ b9�3@~ b9@~ b9@~ b 9@q@~ b 9@~ b 9@@~ b 9@~ b 9@b'c& Amount~ c34F*A~ c6r@~ c9`@~ c9@~ c9 @~ c9@F@~ c9PV@~ c9u@~ c 9�"@~ c 9D@~ c 9�/@~ c 9@~ c 9<@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3��~ e6J@~ e9 �A~ e9A~ e92A~ e9e"A~ e9XuA~ e9IA~ e 9g A~ e 9@~ e 9:@~ e 9@~ e 9J@e'f& Amount~ f3~~ f60u@~ f9@@~ f9l�A~ f9�+-~ f9@A~ f9�~ f9& �~ f 9OA~ f 9jŊ~ f 9v�~ f 9t�8A~ f 9Vf'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3>~ h64@~ h9� A~ h9A~ h9A~ h9М"A~ h9A~ h9MA~ h 9k A~ h 9@@~ h 9�<@~ h 9@~ h 9P@h'i& Amount~ i3"�~ i6@~ i9@@~ i9d�A~ i9>_1~ i9~ i9Ң�~ i9�~ i 9"�~ i 9XAA~ i 9�~ i 9Ve~ i 9i�i'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3~~ k63@~ k9�4A~ k9�%A~ k9\�A~ k9^�$~ k9A~ k9A~ k 9Hn A~ k 9@~ k 9@@~ k 9@~ k 9@k'l& Amount~ l3XuA~ l6@~ l9P-A~ l9�,$A~ l9vC~ l9F�~ l9�~ l9�/�~ l 92 �~ l 9� >A~ l 9�~ l 96�5~ l 9.~Rl'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3 0A~ n6@@~ n9@~ n9@d@~ n9@@~ n9@~ n9@~ n9`0@~ n 9@j@~ n 9@~ n 9@~ n 94@~ n 9@n'o& Amount~ o3�=5~ o6@H@~ o9k@~ o9H@~ o9#@~ o9XI A~ o9XA~ o9`1A~ o 9<�!A~ o 9A~ o 9C~ o 9%~ o 9KIo'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3p�A~ q6@~ q9 �A~ q9�&A~ q9q@~ q9@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3i+~ r6ȕ@~ r9�A~ r9< A~ r9@~ r9d@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3$oA~ t68@~ t9"A~ t9�6A~ t9@ @~ t9r@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3�!#A~ u6@~ u9P6A~ u9�A~ u9�&@~ 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~ w3f~ w6[@~ w9@A~ w9H A~ w9@�A~ w9.&~ w9 �A~ w94CA~ w 9W A~ w 9`@~ w 9�!@~ w 9@~ w 9D@w'x& Amount~ x3Ң�~ x6@~ x9A~ x9:F~ x94A~ x9ʰ�~ x9>d�~ x9p\JA~ x 9~ x 9tBA~ x 9z(�~ x 9Va~ x 9Rx'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3�+�~ z6t@~ z9� A~ z9A~ z9�A~ z9KA~ z9hA~ z9A~ z 9�&�@~ z 9 @~ z 9j@~ z 94@~ z 9@z'{& Amount~ {3hS~ {6� ~ {9~ {9(~ {9�!�~ {9ޖ�~ {9V�~ {9�! ~ { 9~ { 9X� ~ { 9 ~ { 9D~ { 9 �{'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3�$A~ }6ؚ@~ }9`@~ }9�@~ }9P@~ }9 @~ }9� @~ }9@~ } 90@~ } 9i@~ } 9@~ } 9@~ } 9@}'~& Amount~ ~3A�~ ~6@~ ~9@~ ~9[@~ ~9 _@~ ~9XeA~ ~9�A~ ~9H�A~ ~ 9A~ ~ 9�8A~ ~ 9P[A~ ~ 9� A~ ~ 9A~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3� A~ 6̫@~ 9@~ 9@~ 9 z@~ 9X@~ 9@~ 9@@~ 9@~ 9@~ 9@~ 9@P@~ 9@'�& Amount~ �34A~ �6@~ �9@~ �9�A~ �9� A~ �9A~ �9 A~ �9P@~ � 9@~ � 9@~ � 9@J@~ � 9@~ � 9H@�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3N~ �6^@~ �99@~ �9x@~ �9S@~ �9 �A~ �9|�A~ �9x� A~ � 9A~ � 9'@~ � 9@~ � 9%@~ � 9>@�'�& Amount~ �3Fr~ �6@@~ �9A@~ �9@!@~ �9PJ@~ �9�A~ �9�*A~ �96~ � 9\H~ � 9�%~ � 9�9~ � 9H�A~ � 9D�"A�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3I~ �6ݱ@~ �9x@~ �9 @~ �9`5@~ �9Ȼ A~ �9|vA~ �9N A~ � 9 �A~ � 9@~ � 9@~ � 9s@~ � 9@�'�& Amount~ �3.Ҕ~ �6@~ �9%@~ �9@~ �9`>@~ �9A~ �9@�A~ �9 TA~ � 9�A~ � 9< A~ � 9GA~ � 9@|@~ � 9@�'�(Taxes Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3Q~ �6t@~ �9@~ �9`7@~ �90w@~ �9�A~ �9d�A~ �98� A~ � 9A~ � 9A@~ � 9@~ � 99@~ � 9x@�'�& Amount~ �3 &aA~ �6�@~ �9:@~ �90W@~ �9A~ �9V�/~ �9|5A~ �9YT~ � 9ޖk~ � 9�+A~ � 9L~ � 9؆A~ � 9(�' �(Interest Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3F~ �6ر@~ �9w@~ �9@~ �9`@~ �9�( A~ �9T�A~ �9�6 A~ � 9_A~ � 9`@~ � 9@]@~ � 9ݻ@~ � 9@�'�& Amount~ �3� fA~ �6$@~ �90@~ �9M A~ �9gA~ �9,�7A~ �9�~ �9by~ � 9@A~ � 9-A~ � 9bB~ � 92 A~ � 9�+A�' �(Contributions Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3νH~ �6~ �9/@~ �9@@~ �9�@~ �9�> A~ �9D�A~ �9 � A~ � 9A~ � 9@~ � 9`@~ � 9@~ � 9@�'�, Amount~ �<.~ �=~ �>@~ �>@~ �>�A~ �>X(A~ �>�(~ �>@�!A~ � >�7$A~ � >rA~ � >�A~ � > A~ � >�A�'�- 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\+�> ��" ������������������������������