�\pjnwill00 4,-1 �'-Da1}�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C #��C  ��C  (�C #��C !��C  ��C ! ��C #<�C  �C ! ��C #��C ! �C  �C  �C  ,�C  ,��C  ,��C #<��C  ,�C  ,�C #<�C  ,��C  ,�C  ,�C "<C XA�C "<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�������������������U} �#}  � ,�l������E��E��E�E � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          ?@ABBBB%BSize of Adjusted Gross IncomeB B B B B CD West Virginia  Breakeven~ F�?~ G@~ G@~ GL@~ Gj@~ GO@~  Gj@~  GOA~  GjA~  G�A~  G�.AD  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  andD!!Returns !Loss~ H@~ H@~ HL@~ Hj@~ HO@~ Hj@~  HOA~  HjA~  H�A~  H�.A  !OverI"#$%%%%%% % % % % % & Returns Count~ 3&A~ 6@~ 9(�A~ 9A~ 9@~ 90`A~ 9`@~ 9{@~ 9o@~ 9@~ 9@~ 9@@~ 9p@ ' &Joint Returns Count~ 38�A~ 6p@~ 9@~ 9@~ 9,@~ 9@~ 9@~ 9 @~ 9@@~ 9M@~ 9#@~ 9x@~ 9m@ ' &Single Returns Count~ 3X�A~ 6@~ 9�@~ 9`@~ 9@E@~ 9@~ 9@~ 9^@~ 9@~ 9 ~@~ 9H@~ 9@V@~ 95@ ' &Head of Household Count~ 3@~ 6`j@~ 9@~ 9R@~ 9`@~ 9@~ 9@~ 9H@~ 90s@~ 9V@~ 9Y@~ 94@~ 9$@ ' &Number of Farm Returns~ 3@~ 6p@~ 9@~ 9@~ 9Ȟ@~ 9֨@~ 9P@~ 9@~ 9�@~ 9e@~ 9i@~ 9D@~ 90@ '#&Paid Preparer Returns Count~ 3�A~ 6@~ 9@~ 9p)@~ 9@e@~ 9@~ 9h@~ 9@@~  9@~  9@~  9@~  9H@~  9`o@'(Salaries and Wages:36999999 9 9 9 9 9') Number of Returns~ 3 q#A~ 6@~ 9�A~ 9@~ 9@~ 9)�@~ 9P@~ 9@~  9p@~  9@~  9f@~  9@~  9`k@'& Amount~ 3�3�~ 62@~ 9i$A~ 9h~ 9 �~ 9kQA~ 9(~ 9:~  96b~  9TbA~  9+~  9o A~  9�A' (Taxable Interest Income:36999999 9 9 9 9 9') Number of Returns~ 3A~ 6@~ 9` @~ 9|@~ 9$@~ 9@@~ 9*@~ 9@w@~  9@@~  9@~  9 @~  9@~  9p@'& Amount~ 3]*A~ 6@~ 9@@~ 9 @~ 9@~ 9A~ 9A~ 9@~  90`@~  9@@~  9@~  9@~  9@'(Tax-exempt Interest:36999999 9 9 9 9 9') Number of Returns~ 3@~ 6b@~ 9p@~ 9D@~ 9h@~ 9@~ 9@~ 9@~  9@~  9@~  9@@~  9u@~  9`c@'& Amount~ 3@~ 6@~ 9ܞ@~ 9@~ 9@~ 9/@~ 9@~ 9#@~  9@~  9@~  9@@~  9Ҽ@~  9u@'(Dividends Received:36999999 9 9 9 9 9') Number of Returns~ 3(A~ 60@~ 9@~ 9@~ 9T@~ 9@@~ 9@@~ 9(@~  9@~  9B@~  9`@~  9@~  9o@'& Amount~ 3yA~ 6@~ 9@~ 9@~ 9@)@~ 9�,@~ 9t@~ 9`z@~  9`@~  9@&@~  9@~  9@~  9@M@' (State and Local Refunds:36999999 9 9 9 9 9') Number of Returns~ 3@~ 6p@~ 9`@~ 9$@~ 9l@~ 9@~ 9y@~ 9@~  9˴@~  9\@~  9j@~  9P{@~  9`@'& Amount~ 3@~ 6z@~ 9v@~ 9(@~ 9Ȓ@~ 9@~ 9f@~ 9)@~  9@~  9\@~  9@~  9X@~  9@'6(.Business or Profession Net Income (less loss):36999999 9 9 9 9 9') Number of Returns~ 3j@~ 6@~ 9!@~ 9@~ 9@~ 9@@~ 9@~ 9׸@~  9Ű@~  94@~  9H@~  9`w@~  9[@' �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 3n�=~ 6 s~ 9@~ 9b@~ 9@~ 9�5@~ 9p�@~ 9 @~ 9P@~ 9@~ 9(�A~ 9Pd@~ 9z@ '%!(Net Capital Gain (less loss):!3!6!9!9!9!9!9!9! 9! 9! 9! 9! 9!'") Number of Returns~ "3�@~ "6@~ "9@~ "9U@~ "9@~ "9@1@~ "9@-@~ "9]@~ " 9׿@~ " 9@~ " 9r@~ " 9(@~ " 9o@"'#& Amount~ #3{"~ #6]@~ #9@~ #9.@~ #9@~ #9@~ #9 b@~ #9M@~ # 9@~ # 9@~ # 9@~ # 9�+@~ # 9�A#'"$(Taxable IRA Distributions:$3$6$9$9$9$9$9$9$ 9$ 9$ 9$ 9$ 9$'%) Number of Returns~ %3@~ %6h@~ %9F@~ %9@~ %9#@~ %9@~ %9@~ %9@~ % 9@~ % 9@~ % 9H@~ % 9R@~ % 99@%'&& Amount~ &3A~ &6@~ &9n@~ &9�,@~ &9@~ &9о@~ &90 @~ &9@@~ & 9`c@~ & 9@~ & 9e@~ & 9@~ & 9@&'%'(Taxable Pensions / Annuities:'3'6'9'9'9'9'9'9' 9' 9' 9' 9' 9''() Number of Returns~ (3�A~ (6@~ (9R@~ (9f@~ (9@@~ (9@@~ (9@~ (9x@~ ( 9@~ ( 9X@~ ( 9Ē@~ ( 9 d@~ ( 9K@(')& Amount~ )3~s~ )6ֱ@~ )9e@~ )9{A~ )9A~ )9A~ )9(�A~ )9�A~ ) 906A~ ) 9@~ ) 9�'@~ ) 9@~ ) 9@)'*(Farm Net Income / Loss:*3*6*9*9*9*9*9*9* 9* 9* 9* 9* 9*'+) Number of Returns~ +3:@~ +6P@~ +9@~ +9@~ +9l@~ +9@~ +9@~ +9@~ + 9p@~ + 9@e@~ + 9`h@~ + 9B@~ + 9.@+',& Amount~ ,3p~ ,6~ ,9~ ,9~ ,9~ ,9~ ,9~ ,9~ , 9~ , 9~ , 9~ , 9~ , 9$,'"-(Unemployment Compensation:-3-6-9-9-9-9-9-9- 9- 9- 9- 9- 9-'.) Number of Returns~ .3@~ .6T@~ .9-@~ .9@~ .9 @~ .9@~ .9@~ .9l@~ . 9 @~ . 9V@~ . 9G@~ . 9@~ . 9.'/& Amount~ /30�A~ /60q@~ /9@~ /9@~ /9@~ /9@~ /9@~ /9@~ / 9Ȣ@~ / 9w@~ / 9f@~ / 96@~ / 9/''0(Taxable Social Security Income:03060909090909090 90 90 90 90 90'1) Number of Returns~ 13`8@~ 162@~ 19j@~ 19@~ 19@~ 19@@~ 19@~ 19@~ 1 9@~ 1 9ȍ@~ 1 9@~ 1 9b@~ 1 9K@1'2& Amount~ 23T�A~ 26]@~ 29x@~ 29T@~ 29@@~ 29O@~ 29nA~ 29@~ 2 9@~ 2 9 @~ 2 9@~ 2 9L@~ 2 9@2'3( IRA Payments:33363939393939393 93 93 93 93 93'4) Number of Returns~ 43@~ 46I@~ 490@~ 49К@~ 49Z@~ 49a@~ 498@~ 49 @~ 4 9@~ 4 9q@~ 4 9ps@~ 4 9G@~ 4 98@4'5& Amount~ 53@~ 56[@~ 59`@~ 59F@~ 59[@~ 59@~ 59ػ@~ 59*@~ 5 9@~ 5 9H@~ 5 9@~ 5 9a@~ 5 9U@5'(6" Student Loan Interest Deduction:63666969696969696 96 96 96 96 96'7) Number of Returns~ 73?@~ 76M@~ 79@~ 79@@~ 79@~ 79M@~ 79@~ 79~ 7 9~ 7 9~ 7 9~ 7 9~ 7 97'8& Amount~ 83@~ 86J@~ 89}@~ 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@~ :6d@~ :9p@~ :9@~ :9 @~ :9@~ :9ܘ@~ :9@~ : 9@~ : 9@~ : 9ԑ@~ : 9`m@~ : 9T@:';& Amount~ ;3@~ ;6@x@~ ;9@~ ;9J@~ ;9ʢ@~ ;9@~ ;9@~ ;9@~ ; 9@~ ; 9@~ ; 9Q@~ ; 90@~ ; 9ps@;'/<('Self-Employed Retirement Plan Payments:<3<6<9<9<9<9<9<9< 9< 9< 9< 9< 9<'=) Number of Returns~ =3@~ =6,@~ =9<@~ =9S@~ =9X@~ =9Pu@~ =9@~ =9@~ = 9@~ = 9H@~ = 9P@~ = 9@d@~ = 9E@='>& Amount~ >3@~ >6Y@~ >9D@~ >9 c@~ >9`p@~ >9ؓ@~ >9R@~ >9N@~ > 9@~ > 9 @~ > 9@~ > 9Ӳ@~ > 9d@>'?(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~ @3`@~ @6P@~ @9@~ @9@B@~ @92@~ @9 @~ @9@~ @9@~ @ 9@~ @ 9@~ @ 9@~ @ 9Ȁ@~ @ 9f@@'A& Amount~ A3� A~ A6@~ A9@~ A9@@~ A9L@~ A9@'@~ A9j@~ A9\@~ A 9o@~ A 9@4@~ A 9�@~ A 9@~ A 9@A'B( AGI Amount~ B4=~ B7�~ B:Y4~ B:��~ B:��~ B:�T~ B:�g~ B:�*�~ B :2 �~ B :(A~ B :X~ B :�"~ B :('$AB*"C(Total Itemized Deductions:C3C6C9C9C9C9C9C9C 9C 9C 9C 9C 9C'D) Number of Returns~ D3@�A~ D6P@~ D9P@~ D9@~ D9L@~ D9@@~ D9@~ D9@~ D 9@~ D 9@~ D 9ز@~ D 9@~ D 9o@D'DDDDE& Amount~ E3�~ E6@~ E9{@~ E9@~ E9p@~ E9tiA~ E9�A~ E9GA~ E 9A~ E 9`@~ E 9hA~ E 9@~ E 9`@E'EE!F(Total Standard Deduction:F3F6F9F9F9F9F9F9F 9F 9F 9F 9F 9F'G) Number of Returns~ G3"A~ G6ײ@~ G9VA~ G9�A~ G9`|@~ G9@~ G9 @~ G9"@~ G 9@~ G 90r@~ G 9k@~ G 9D@~ G 90@G'H& Amount~ H32~ H6@@~ H9&1~ H9,A~ H9�;'~ H9/~ H9 �A~ H9@ @~ H 9@Y@~ H 9x@~ H 9@~ H 9s@~ H 9^@H'HI(Taxable Income:I3I6I9I9I9I9I9I9I 9I 9I 9I 9I 9I'IJ) Number of Returns~ J3ܘ!AJ8 ** J; ** ~ J9w@~ J9@@~ J9PA~ J9@@~ J9w@~ J 9@l@~ J 9@~ J 9@~ J 9@@~ J 9p@J'K& Amount~ K3� K8 ** K; ** ~ K9`�$A~ K9NP~ K9�~ K9p~ K9Z�~ K 9wj~ K 9DG$A~ K 9vL~ K 9$�A~ K 9^�$K'"L(Income Tax Before Credits:L3L8L;L9L9L9L9L9L 9L 9L 9L 9L 9L'M) Number of Returns~ M3!A~ M6@~ M9@~ M9`u@~ M9@@~ M9PA~ M9@@~ M9w@~ M 9@l@~ M 9@~ M 9@~ M 9@@~ M 9p@M'N& Amount~ N3֚� N8*~ N9@~ N9@~ N9((A~ N9 A~ N9t�$A~ N9_A~ N 9A~ N 9qA~ N 9XrA~ N 9A~ N 9`�AN'O(Child Tax Credit:O3O8O9O9O9O9O9O9O 9O 9O 9O 9O 9O'P) Number of Returns~ P3RA~ P6@~ P9@@~ P9e@~ P9@~ P9t@~ P9�@~ P9@~ P 9t@~ P 9&@~ P 9~ P ;~ P ;P'Q& Amount~ Q30h@~ Q6@~ Q9@~ Q9D@~ 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~ S3@~ S6S; ** S; ** ~ S9@~ S9G@~ S9@~ S9@~ S 9@~ S 9@l@~ S 9k@~ S 97@~ S 9@S'T& Amount~ T3@~ T6T; ** T; ** ~ T9Ѐ@~ T94@~ T9@~ T9H@~ T 9}@~ T 9V@~ T 9Z@~ T 9(@~ T 9@T*U"Education Credits:U3U6U;U;U9U9U9U9U 9U 9U 9U 9U 9U*V) Number of Returns~ V3 @V8 ** V; ** ~ V9@~ V9k@~ V99@~ V9@~ V9@~ V 9@~ V 9~ V 9~ V 9~ V 9V'W& Amount~ W3;@W8 ** W; ** ~ W9@~ W9t@~ W9t@~ W9@~ W9ȯ@~ 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~ Y3@~ Y6~ Y9y@~ Y9@~ Y9@~ Y9p@~ Y9@~ Y9@~ Y 9З@~ Y 9@~ Y 9@~ Y 9t@~ Y 9@_@Y'Z& Amount~ Z3@~ Z6~ Z9"@~ Z96@~ Z9@@~ Z9T@~ Z9`c@~ Z9b@~ Z 9 i@~ Z 9f@~ Z 9x@~ Z 9U@~ Z 9Y@Z' [(General Business Credit:[3[6[9[9[9[9[9[9[ 9[ 9[ 9[ 9[ 9['\) Number of Returns~ \30@~ \6~ \9 @~ \9<@~ \9I@~ \9\@~ \9b@~ \9]@~ \ 9c@~ \ 9S@~ \ 9a@~ \ 9D@~ \ 90@\']& Amount~ ]3ޡ@~ ]6~ ]9@~ ]9"@~ ]9C@~ ]9b@~ ]9o@~ ]9@l@~ ] 9s@~ ] 9 c@~ ] 9`@~ ] 9l@~ ] 9v@]'^(Total Credits:^3^6^9^9^9^9^9^9^ 9^ 9^ 9^ 9^ 9^'^^^^_) Number of Returns~ _33A~ _64@~ _9@~ _9@~ _9o@~ _9@~ _9�8@~ _9@~ _ 9@~ _ 9@~ _ 9@~ _ 9{@~ _ 9d@_'`�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~ `6@~ `9@~ `9@~ `9@@~ `9`@~ `9g@~ `9@~ ` 9@~ ` 9(@~ ` 9@~ ` 9P@~ ` 9@`'``a(Self-Employment Tax:a3a6a9a9a9a9a9a9a 9a 9a 9a 9a 9a'b) Number of Returns~ b3@~ b6X@~ b9@~ b9@~ b9*@~ b9@~ b9A@~ b9ٲ@~ b 9@~ b 9@~ b 9@~ b 9 |@~ b 9@`@b'c& Amount~ c3�A~ c6@~ c9V@~ c9<@~ c9@~ c9@~ c9@~ c9@~ c 9@~ c 9c@~ c 9@@~ c 9!@~ c 9@c'cd( Income Tax:d3d6d9d9d9d9d9d9d 9d 9d 9d 9d 9d'e) Number of Returns~ e3�(!~ e6$@~ e9@ @~ e9@~ e90@~ e9�A~ e9P@~ e9v@~ e 9@l@~ e 9@~ e 9@~ e 9@@~ e 9p@e'f& Amount~ f3GA~ f6I@~ f9I@~ f9�%@~ f9A~ f9xA~ f9#A~ f9x8A~ f 9`�A~ f 9HuA~ f 9\�A~ f 9�A~ f 9Af'fg(Total Tax Liability:g3g6g9g9g9g9g9g9g 9g 9g 9g 9g 9g'h) Number of Returns~ h3m!A~ h6@~ h9@~ h9@@~ h9p@~ h9A~ h9@~ h9`x@~ h 9n@~ h 9@~ h 9@~ h 9@@~ h 9p@h'i& Amount~ i3~ i6@~ i9]@~ i9y@~ i98�A~ i9h-A~ i9Ld$A~ i9ZA~ i 9A~ i 9A~ i 9$�A~ i 9hjA~ i 9� Ai'j(Withholding Tax:j3j6j9j9j9j9j9j9j 9j 9j 9j 9j 9j'k) Number of Returns~ k3$A~ k6@~ k9A~ k9A~ k9`@~ k9P�A~ k90@~ k9@@~ k 9�@~ k 9o@~ k 9@~ k 9@~ k 9 l@k'l& Amount~ l3j[�~ l6@~ l9O@~ l9A~ l9P�A~ l9(G#A~ l9Ȧ&A~ l9aA~ l 9`pA~ l 9@~ l 9`A~ l 9}@~ l 9@l'm(Estimated Tax Payment:m3m6m9m9m9m9m9m9m 9m 9m 9m 9m 9m'n) Number of Returns~ n3@~ n6Ђ@~ n9@~ n9@~ n9k@~ n9R@~ n9@~ n9@~ n 9@~ n 9@~ n 9 @~ n 9`@~ n 9j@n'o& Amount~ o3f*~ o6H@~ o9@~ o9@~ o9~@~ o9 @~ o9<@~ o9@@~ o 90@~ o 9@~ o 9P�A~ o 9z@~ o 9@o'p(Earned Income Credit:p3p6p9p9p9p9p9p9p 9p 9p 9p 9p 9p'q) Number of Returns~ q30IA~ q6@{@~ q9^@~ q9y@~ q9@~ q94@~ q9~ q9~ q 9~ q 9~ q 9~ q 9~ q 9q'r& Amount~ r3� A~ r60x@~ r9@~ r90@~ r9@~ r9~@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r'$s(Excess Earned Income Credit:s3s6s9s9s9s9s9s9s 9s 9s 9s 9s 9s't) Number of Returns~ t3@~ t6p@~ t9�@~ t9?@~ t9@~ t9؎@~ t9~ t9~ t 9~ t 9~ t 9~ t 9~ t 9t'u& Amount~ u3@%A~ u6m@~ u9`@~ u9L@~ u9@~ u9i@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u'v(Total Tax Payments:v3v6v9v9v9v9v9v9v 9v 9v 9v 9v 9v'w) Number of Returns~ w3>�+~ w6@~ w9ȏA~ w9XA~ w9T@~ w9�:A~ w9@}@~ w9`i@~ w 9@Q@~ w 9@~ w 9@~ w 9@~ w 9p@w'x& Amount~ x3V�~ x6@~ x90�@~ x9 A~ x9A~ x9n�)~ x9`�(A~ x9�A~ x 9H�A~ x 9`A~ x 9sA~ x 9�A~ x 98�Ax'&y+Overpayment (Negative Amount):y3y6y9y9y9y9y9y9y 9y 9y 9y 9y 9y'z) Number of Returns~ z3dq"A~ z6Ȝ@~ z9h�A~ z9p�A~ z9@~ z9@@~ z9C@~ z9d@~ z 95@~ z 9@~ z 9d@~ z 9`e@~ z 9A@z'{& Amount~ {3|t/~ {6f~ {9T~ {9h ~ {98b~ {9Ȫ~ {9}~ {9 ~ { 9`~ { 9~ { 9~ { 9޲~ { 9�{'"|(Tax Due at Time of Filing:|3|6|9|9|9|9|9|9| 9| 9| 9| 9| 9|'}) Number of Returns~ }3@~ }6|@~ }9@~ }9@~ }9O@~ }9@q@~ }9@@~ }9@~ } 9c@~ } 9@~ } 9ġ@~ } 9`z@~ } 9b@}'~& Amount~ ~3x~A~ ~6`|@~ ~9@~ ~9@~ ~9 @~ ~9@~ ~9 g@~ ~9@@~ ~ 9X@~ ~ 9@~ ~ 9 @~ ~ 9@~ ~ 9T@~'#(Medical and Dental Expense:36999999 9 9 9 9 9'�l���������������������������������������������������������������������������������������������) Number of Returns~ 3� @~ 6}@~ 9p@~ 9$@~ 9:@~ 9 @~ 9d@~ 9@@~ 9X@~ 9@\@~ 9@P@ ; **  ; ** '�& Amount~ �3h�A~ �6¥@~ �9@~ �9@~ �9Q@~ �9@p@~ �9@~ �9)@~ � 9@~ � 9p@~ � 9@� ; ** � ; ** �'#�(State and Local Income Tax:�3�6�9�9�9�9�9�9� 9� 9� 9� ;� ;�'�) Number of Returns~ �3`�A~ �6}@~ �9@~ �9˳@~ �9Y@~ �9@~ �9`v@~ �9@~ � 9@~ � 9`@~ � 9̲@~ � 9@~ � 9o@�'�& Amount~ �3"A~ �6@~ �9@~ �9,@~ �9E@~ �9 A@~ �9P@~ �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@~ �6@@~ �9@~ �9]@~ �9@~ �9@,@~ �9@~ �9@~ � 9@~ � 9@~ � 9h@~ � 9P@~ � 9l@�'�& Amount~ �3P@~ �6x@~ �90@~ �9D@~ �9@~ �9@~ �9=@~ �9@~ � 9,@~ � 9@~ � 9*@~ � 9~@~ � 9L@�'�(Taxes Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3A~ �6@~ �9@@~ �9@~ �91@~ �9%@~ �9@~ �9@@~ � 9@~ � 9@~ � 9ܲ@~ � 9@~ � 9o@�'�& Amount~ �3O-~ �62@~ �96@~ �9@~ �9 @~ �9@~ �9A~ �9A~ � 9@~ � 9 @~ � 9`@~ � 9d@~ � 9u@�' �(Interest Paid Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3�=@~ �6@~ �9@~ �9V@~ �9@~ �9�.@~ �9X@~ �9@@~ � 9@~ � 9 @~ � 9V@~ � 9@~ � 9 e@�'�& Amount~ �3�.1~ �6P@~ �9+@~ �9@@~ �9g@~ �9h�A~ �9 A~ �9P[A~ � 9@~ � 9 k@~ � 9�@~ � 9@~ � 9@�' �(Contributions Deduction:�3�6�9�9�9�9�9�9� 9� 9� 9� 9� 9�'�) Number of Returns~ �3�@~ �6~ �9@~ �9@~ �9@~ �9@~ �9_@~ �9@~ � 9@~ � 9Q@~ � 9@~ � 9ȇ@~ � 9 o@�'�, Amount~ �<T�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\+�> ��" ������������������������������