�\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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CD Washington  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3>7�~ 61@~ 9ЌA~ 9ZA~ 9hCA~ 9Ϋ!~ 9oA~ 9 A~ 9A~ 9@~ 9e@~ 9}@~ 9@ ' &Joint Returns Count~ 3^G~ 6t@~ 9P@~ 9@~ 9Z@~ 9� A~ 9NA~ 9aA~ 9xA~ 9�'@~ 9@~ 9D@~ 9@ ' &Single Returns Count~ 3ʺN~ 6�@~ 9[A~ 9d�A~ 9@ A~ 9/A~ 9_@~ 9@@~ 9B@~ 9 @~ 9i@~ 98@~ 9@ ' &Head of Household Count~ 3�A~ 6@~ 9@~ 9 6@~ 9@~ 9�@~ 9@T@~ 9]@~ 9@~ 9 @~ 9@~ 9``@~ 9W@ ' &Number of Farm Returns~ 3{@~ 6@~ 9@~ 9@~ 9@~ 9@~ 9@@~ 9@~ 9ܡ@~ 9h@~ 9@~ 9h@~ 9@`@ '#&Paid Preparer Returns Count~ 3zO~ 6@~ 9A~ 9� A~ 9�A~ 9NA~ 9 A~ 90@~  9@~  9@3@~  9@~  9i@~  9@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3>p�~ 6{@~ 9�-A~ 9A~ 9d�A~ 9A~ 9@�A~ 9> A~  9�A~  9@~  9�@~  9{@~  9@'& Amount~ 3ʊw~ 6� A~ 9Fr~ 9J�,~ 9jH�~ 9�+~ 9�)~ 9 *�~  9 ^O~  9�+~  9�~  9^�~  9wU' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3]~ 6@@~ 9iA~ 9QA~ 9XVA~ 9A~ 9@A~ 9�$A~  9h�A~  9@~  9@@~  9@~  9@'& Amount~ 3. ~ 6`�A~ 9@~ 9A~ 9A~ 9[!~ 9w&~ 9�A~  9@�A~  9@z A~  9A~  9@\ A~  9A'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3@~ 6`@~ 9ڵ@~ 9@~ 9@~ 9@@~ 9t@~ 9 @~  9@~  9@~  9t@~  9ڣ@~  9@'& Amount~ 3�=4A~ 6@~ 9E@~ 9`@~ 9@~ 9*@~ 9A~ 9@~  9p�A~  9@~  9� A~  90b@~  9@*A'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3�-~ 6W@~ 9B@~ 9~@~ 9d@~ 9P@~ 9A~ 9@~  9@~  9@~  9@~  9~@~  9@'& Amount~ 3��~ 6@~ 9�@~ 9@~ 9P@~ 9X A~ 9�A~ 9' A~  9A~  9 �A~  9�?A~  9A~  9A' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3 `@~ 6`w@~ 9P@~ 9@~ 9@~ 9c@~ 9�@~ 9@~  9~@~  9r@~  9@~  9 @~  9(@'& Amount~ 3P@~ 6@~ 90@~ 9@~ 9"@~ 9@~ 9@~ 9@~  9@~  9@~  9Y@~  9 @~  9(@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 30xA~ 6@~ 9@~ 9@~ 9X@~ 9U@~ 9@~ 9@~  9@~  9p@~  9@~  9T@~  9@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3&�*~ 6� ~ 9 @~ 9X3A~ 9L-A~ 9�&~ 9.~ 9M#~ 9�6'A~ 9A~ 93~ 9(.A~ 9A '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3No&~ "6@~ "9@~ "9R@~ "9@~ "9�@~ "9�@~ "9P@~ " 9 @~ " 9P@~ " 9@~ " 9@~ " 9r@"'#& Amount~ #3Rv�~ #6 A~ #9ެ@~ #9@p@~ #9 @~ #9@~ #9ț A~ #9�,A~ # 9A~ # 9A~ # 9�H~ # 9'A~ # 9FKA#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3 A~ %6@~ %9~@~ %9@~ %9@~ %9@~ %9@~ %9@@~ % 9@@~ % 9@~ % 9@~ % 9�@~ % 9m@%'&& Amount~ &3v �~ &6@ @~ &9L@~ &9�@~ &9(kA~ &9pA~ &9@�A~ &98�A~ & 9A~ & 9A~ & 9: A~ & 9@~ & 9@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3l'A~ (68@~ (9@~ (9@@~ (9@@~ (9P@~ (9@~ (9@~ ( 9@~ ( 9O@~ ( 9a@~ ( 9ؑ@~ ( 9@(')& Amount~ )3�~ )6@@~ )98A~ )9�&A~ )9,�)A~ )9�*8A~ )9x|;A~ )9 E~ ) 9p~-A~ ) 9mA~ ) 9A~ ) 94@~ ) 9@)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3�@~ +6Ģ@~ +9@~ +9^@~ +9^@~ +9T@~ +9@~ +9N@~ + 9@~ + 9@~ + 9@~ + 9h@~ + 9^@+',& Amount~ ,3 ~ ,6R~ ,9~ ,9W~ ,9A~ ,9~ ,9@~ ,9~ , 9ʹ~ , 9֩~ , 9~ , 9X~ , 9�,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3t�A~ .6ȃ@~ .9@~ .9G@~ .9H@~ .9@~ .98@~ .9@~ . 9@~ . 9@~ . 9@~ . 9\@~ . 9;@.'/& Amount~ /3A~ /6@~ /9�@~ /9@A~ /9�A~ /9A~ /9 A~ /9@~ / 9@|@~ / 98@~ / 94@~ / 9؄@~ / 9a@/''0(Taxable Social Security Income:03060909090909090 90 90 90 90 90'1) Number of Returns~ 13`� A~ 16b@~ 19P@~ 19L@~ 19 @~ 19p@~ 19@~ 19?@~ 1 9@~ 1 9@~ 1 9)@~ 1 9@~ 1 9 @1'2& Amount~ 23^@A~ 26$@~ 29@~ 29@~ 29h@~ 29{A~ 29*~ 29A~ 2 9`A~ 2 9p�@~ 2 9Ь@~ 2 9@~ 2 9@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43l@~ 46{@~ 49b@~ 49@~ 49w@~ 49� @~ 49�"@~ 492@~ 4 9k@~ 4 9 @~ 4 9̚@~ 4 9@q@~ 4 9 b@4'5& Amount~ 537A~ 56(@~ 59 @~ 59&@~ 59@~ 59@~ 59@~ 59@~ 5 9@~ 5 9d@~ 5 9@~ 5 9@~ 5 9`|@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73\@~ 76�@~ 79@~ 79@~ 79t@~ 79]@~ 79@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83@~ 86{@~ 89X@~ 89̺@~ 89 @~ 89@~ 89n@~ 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@@~ :6p@~ :9w@~ :9@~ :9@~ :9@@~ :9_@~ :9M@~ : 9E@~ : 9s@~ : 9@~ : 9@~ : 9Ћ@:';& Amount~ ;38� A~ ;6@~ ;9E@~ ;9g@~ ;9@P@~ ;9@@~ ;9`@~ ;9@@~ ; 9@~ ; 9K@~ ; 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@~ =6U@~ =9t@~ =9@~ =9@~ =96@~ =9x@~ =9@~ = 9@~ = 9Ҩ@~ = 9B@~ = 9@~ = 9 q@='>& Amount~ >3�A~ >6`}@~ >9x@~ >9x@~ >9X@~ >9@~ >9#@~ >9.@~ > 9P@~ > 9�@~ > 9@~ > 9@~ > 9ŷ@>'?(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~ @3A~ @6@~ @9`7@~ @9`@~ @9\@~ @9@~ @9M@~ @9@@~ @ 9`M@~ @ 9@~ @ 9i@~ @ 9@~ @ 9@@@'A& Amount~ A3<�4A~ A6.@~ A9@~ A9@~ A9�@~ A9� A~ A9 A~ A9 �A~ A 9jA~ A 9�3@~ A 9@A~ A 9@@~ A 9@A'B( AGI Amount~ B4n!~ B7f�~ B:� BA~ B:2~ B:�B~ B:F)~ B:ʟW~ B:j~ B :X~ B :b6�~ B :Ұ�~ B :l-RA~ B :B*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3-A~ D6@~ D9V@~ D9@o@~ D9*@~ D9A~ D9ZA~ D9A~ D 9�@~ D 9@~ D 9@~ D 9@~ D 9@D'DDDDE& Amount~ E3"�;~ E6.A~ E9A~ E9"A~ E9H4~ E9ĖCA~ E9��~ E9��~ E 9:u�~ E 9<�-A~ E 9�N~ E 9�9A~ E 9(p(AE'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G36o~ G6�%@~ G9hwA~ G9A~ G9�8A~ G9h�A~ G9ЅA~ G9@/@~ G 9@@~ G 9@~ G 9b@~ G 9@~ G 9@G'H& Amount~ H3x~ H6Њ@~ H9kz~ H9PAA~ H9o~ H9��~ H9�J~ H9�A~ H 9A~ H 9i@~ H 9J@~ H 9@~ H 9@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3J~ J6@~ J9A~ J9P�A~ J9pUA~ J9Y!~ J9]A~ J9� A~ J 9x�A~ J 9@~ J 9^@~ J 9p@~ J 9@J'K& Amount~ K3��~ K65@~ K9A~ K9�~ K9t*~ K9zA~ K96b~ K9:]j~ K 9�4\~ K 9Fh~ K 9�~ K 9lPA~ K 9K'"L(Income Tax Before Credits:L3L6L9L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3�~ M6C@~ M9A~ M9A~ M9`UA~ M9 A~ M9]A~ M9� A~ M 9�A~ M 9@~ M 9]@~ M 9n@~ M 9@M'N& Amount~ N34~ N6B@~ N9\@~ N9t�A~ N9,~ N9xq@A~ N9 GA~ N9�~ N 9 >�~ N 9V~ N 9>~ N 9�(V~ N 9�:�N'O(Child Tax Credit:O3O6O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3|R!A~ P6F@~ P9Y@~ P9@~ P9p:@~ P90�A~ P9p�A~ P9@~ P 9`b@~ P 9`b@~ P 9@~ P ;~ P ;P'Q& Amount~ Q3|�A~ Q62@~ Q9,@~ Q9v@~ Q9`_@~ Q9A~ Q9@A~ Q9@~ Q 9`j@~ Q 9U@~ Q 9�?~ Q ;~ Q ;Q'R(Child Care Credit:R3R6R9R9R9R9R9R9R 9R 9R 9R ;R ;R'S) Number of Returns~ S3�@~ S6~ S9D@~ S9]@~ S9@~ S9@@~ S9a@~ S9@~ S 9@~ S 9@~ S 9@~ S 9Pp@~ S 9[@S'T& Amount~ T3`@~ T6~ T9@~ T9(@~ T9@~ T9Y@~ T9@~ T9@~ T 9{@~ T 9X@~ T 9|@~ T 9a@~ T 9O@T*U"Education Credits:U3U6U9U9U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3ЂA V8 **  V; ** ~ V9@~ V9@)@~ V9B@~ V9h@~ V9@~ V 9@~ V 9~ V 9~ V 9~ V 9V'W& Amount~ W3@ W8 **  W; ** ~ W9x@~ W96@~ W9@C@~ W9@@~ W9@@~ 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~ Y30@ Y8 **  Y; ** ~ Y9@~ Y9'@~ Y9Q@~ Y9�$@~ Y9@~ Y 9@~ Y 9ǻ@~ Y 9@~ Y 9@~ Y 9@Y'Z& Amount~ Z3@ Z8 **  Z; ** ~ Z9q@~ Z9ȁ@~ Z9ܚ@~ Z9"@~ Z9H@~ Z 9̱@~ Z 9@~ Z 9,@~ Z 9@~ Z 9g@Z' [(General Business Credit:[3[8[;[9[9[9[9[9[ 9[ 9[ 9[ 9[ 9['\) Number of Returns~ \3]@~ \6~ \9A@~ \9b@~ \9@o@~ \9 @~ \9@~ \9p@~ \ 9@~ \ 9@~ \ 90@~ \ 9p@~ \ 9Pr@\']& Amount~ ]34@~ ]6~ ]9@~ ]9N@~ ]9@k@~ ]9`@~ ]9@~ ]9Ě@~ ] 9@~ ] 9@~ ] 9d@~ ] 96@~ ] 9=@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _3n"@~ _6 f@~ _9!@~ _9 %A~ _9hA~ _9R A~ _9H A~ _9@~ _ 9@~ _ 9@~ _ 9@~ _ 9@~ _ 9ԣ@_'`�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~ `63@~ `9@~ `9�@~ `9@~ `9�' A~ `9X� A~ `9 �@~ ` 9i@~ ` 97@~ ` 9@@~ ` 9@@~ ` 9�3@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3A~ b6@~ b9[@~ b9@~ b9@~ b9@~ b9 @~ b9@~ b 9@~ b 9@~ b 9N@~ b 9l@~ b 9l@b'c& Amount~ c3U0~ c6t@~ c9@I@~ c9@ @~ c9@~ c9`O@~ c9A~ c9@~ c 9�$@~ c 9 @~ c 9p@~ c 9h@~ c 9@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3V�~ e6S@~ e9�4A~ e9x�A~ e9�A~ e9A~ e9p3A~ e9� A~ e 9A~ e 9@~ e 9`]@~ e 9i@~ e 9@e'f& Amount~ f3~ f6@~ f9 @~ f9HA~ f9�#A~ f9Vv~ f9� FA~ f9R��~ f 9b�~ f 9U~ f 9�~ f 9l5A~ f 9�f'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3�=�~ h6$@~ h9�7A~ h9d&A~ h9A~ h95 A~ h9FA~ h9� A~ h 9A~ h 9@~ h 9`@~ h 9p@~ h 9@h'i& Amount~ i3^�9~ i6@~ i9`@~ i9A~ i9 !%A~ i9~~ i9@GA~ i9�~ i 9R�~ i 9Y~ i 9vٷ~ i 9jW~ i 9��i'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3o�~ k6U@~ k9A~ k9lA~ k9?A~ k9�A~ k9�A~ k9`_ A~ k 98�A~ k 9@~ k 9@~ k 9@~ k 9@k'l& Amount~ l3?~ l6@~ l9�A~ l9A~ l9*A~ l9G�~ l9Z~ l9�~ l 9FP�~ l 9nA~ l 9މn~ l 9M+~ l 9ll'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3T.A~ n68@~ n9@~ n9�8@~ n9@^@~ n9`Y@~ n9 @~ n9@~ n 9@~ n 9x@~ n 9@~ n 9T@~ n 9@n'o& Amount~ o3.~ o6@@~ o9{@~ o9pT@~ o9p@~ o9A~ o9�,A~ o9�*A~ o 9&b ~ o 9CA~ o 9�;~ o 9v5!~ o 9V Oo'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q3A~ q6@~ q9 D@~ q9~@~ q9p7@~ q9@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3@A~ r6@~ r9�9A~ r9A~ r9� @~ 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~ t3�7A~ t6@~ t9�&@~ t9@~ t9�?@~ t9x@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3�/A~ u6@~ u9@~ 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~ w3<4DA~ w6T@~ w9|{A~ w9x\A~ w9p�A~ w9H� A~ w9�9A~ w9� A~ w 9A~ w 9`@~ w 9�2@~ w 9?@~ w 9@w'x& Amount~ x3[�~ x6@~ x9< A~ x9�5*A~ x9C~ x9d�~ x9~ x9hFA~ x 9�:�~ x 9� [~ x 9e�~ x 9CS~ x 9�x'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3Z�}~ z6@~ z9L�A~ z9HTA~ z9A~ z9�A~ z9@1A~ z90}A~ z 9�8@~ z 9P@~ z 9@~ z 9̙@~ z 9@@z'{& Amount~ {3�~ {6^~ {9Th~ {9U�~ {9̬~ {9�'~ {9��~ {9�~ { 9~ { 9�0�~ { 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~h"~ }6ޡ@~ }9@~ }9 @~ }9�@~ }9P@~ }9�@~ }9p@~ } 9@~ } 9@~ } 9@~ } 9J@~ } 9Π@}'~& Amount~ ~3�~ ~6@~ ~9@~ ~9f@~ ~9@~ ~9hA~ ~9h� A~ ~9x�A~ ~ 9\�A~ ~ 9� A~ ~ 9t A~ ~ 9A~ ~ 9 A~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3�A~ 6?@~ 9@~ 9@@~ 9y@~ 94@~ 9@~ 9@~ 9,@~ 9X@~ 9@~ 9G@~ 9 @'�& Amount~ �3�N~ �6`@~ �9 �A~ �9XA~ �9`LA~ �9� A~ �9@�A~ �90@~ � 9@@~ � 9z@~ � 9w@~ � 9@~ � 9t@�'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3`@~ �6`@~ �9@~ �9@~ �90@~ �9@@~ �9 @~ �9@Z@~ � 97@~ � 9@~ � 9ٷ@~ � 9@~ � 9@�'�& Amount~ �3A~ �6@~ �9@~ �9@~ �9C@~ �9c@~ �9@~ �9^@~ � 9@~ � 9@~ � 9w@~ � 9@@~ � 9h@�'�(Real Estate Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3S+A~ �6A@~ �9@~ �9~@~ �9@~ �9A~ �98Q A~ �9A~ � 9@~ � 9L@~ � 9@~ � 9@~ � 9Z@�'�& Amount~ �3Fx�~ �6@~ �9=@~ �9 @~ �9�@~ �9x�A~ �9M!~ �9A~ � 9IA~ � 9A~ � 9�- A~ � 9 @~ � 9@�'�(Taxes Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3tw,A~ �66@~ �9o@~ �9@~ �9`@~ �9`�A~ �9�A~ �9]A~ � 9@~ � 9@~ � 9`@~ � 9@~ � 9@�'�& Amount~ �3GA~ �6�A~ �9`}@~ �9@~ �9@~ �9T�A~ �9tK#A~ �9R@~ �>@~ �>@~ �>�=A~ �>đA~ �>A~ � >uA~ � >�A~ � >T�A~ � >H�@~ � >,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\+�> ��" ������������������������������