�\pjnwill00 ,�� N&QA=\wE�1�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 x�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C "<�C  ,�C  ,C  ,�C  ,C  ��C  �C  ,��C  ,�C  ��C  (�C  �C  ,��C  ,�C #<�C #<��C !��C  ��C  ,��C  ,�C  ,�C ! ��C  ,�C ! ��C #<�C  ,�C  �C #<�C ! �C "<C XA�C "<�C "<��C "<C "�C "<�C "<�C "<�������������������U} �#}  � �l�������C��C��C�C � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          >?@AAAA%ASize of Adjusted Gross IncomeA A A A A B Wisconsin  Breakeven~ D�?~ E@~ E@~ EL@~ Ej@~ EO@~  Ej@~  EOA~  EjA~  E�A~  E�.A  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and!!Returns !Loss~ F@~ F@~ FL@~ Fj@~ FO@~ Fj@~  FOA~  FjA~  F�A~  F�.A  !Over"#$%%%%%% % % % % % & Returns Count~ '�~ (@@~ )QA~ )xA~ )DRA~ )~A~ )RA~ )"A~ )@~ )�?@~ )@~ )@~ )@ &Joint Returns Count~ 'B~ (@~ ) @~ ) @~ )@~ )(q A~ )�+A~ )A~ )@~ )@~ )@~ )@~ )@ &Single Returns Count~ '�3A~ (P@~ )QA~ )A~ )* A~ )X� A~ )@~ )@~ )F@~ )@~ )4@~ )}@~ )m@ &Head of Household Count~ ' A~ (@~ )z@~ ) @~ )@?@~ )@~ )@~ )ަ@~ )L@~ )pz@~ ){@~ )M@~ )B@ &Number of Farm Returns~ 'T@~ (@~ )@~ )p@~ )F@~ )@~ )@~ ).@~ )X@~ )8@~ )@~ )d@~ )V@#&Paid Preparer Returns Count~ 'l�5A~ (@@~ )P� A~ ) A~ )5A~ )HA~ )p� A~ )@~  )@~  )@~  )@2@~  )@~  )T@*Salaries and Wages:'()))))) ) ) ) ) )+ Number of Returns~ '�8�~ (޽@~ )�A~ )t(A~ )x�A~ )A~ )eA~ )sA~  )@~  )@D@~  )z@~  )M@~  )@& Amount~ 'Y^~ (A~ )�:x~ )�~ )b~ )V �~ )��~ )SA~  )v9T~  )e�~  )6v-~  )g~  ):zb *Taxable Interest Income:'()))))) ) ) ) ) )+ Number of Returns~ 'Vc~ (@~ ) A~ )�A~ )A~ ) _A~ )<A~ )A~  )Y@~  )@7@~  )G@~  )z@~  )@& Amount~ 'J~ (?@~ )jA~ )A~ )A~ )�A~ )&�!~ )x�A~  ) �A~  )�A~  )d�A~  )�A~  )ЎA*Tax-exempt Interest:'()))))) ) ) ) ) )+ Number of Returns~ '@@~ (@~ )@~ )@~ )@~ )@~ )@~ )@~  )@~  )@~  )@~  )@~  )(@& Amount~ '#A~ (@~ )@~ )c@~ )@~ )`@~ )p@~ )@~  )d@~  ) @~  )�?@~  )�"@~  )`<@*Dividends Received:'()))))) ) ) ) ) )+ Number of Returns~ '&A~ (x@~ )@~ )�;@~ )�6@~ )%A~ )`�A~ )@~  ) @~  )@~  )J@~  )Ʊ@~  )6@& Amount~ 'u~ (@~ )�+@~ )@h@~ )@~ )?A~ )�A~ )8A~  ) A~  )@~  )�A~  )`@~  )F A *State and Local Refunds:'()))))) ) ) ) ) )+ Number of Returns~ 'D 'A~ (^@~ )u@~ )p@~ )-@~ )0]A~ )� A~ )A~  )@@~  )@~  )@~  )@~  )@& Amount~ 'N�)~ (3@~ )@~ ),@~ )@@~ )H@~ )8lA~ )��@~  )@~  )@~  )G@~  )�&@~  )� @6*.Business or Profession Net Income (less loss):'()))))) ) ) ) ) )+ Number of Returns~ '8TA~ (@~ )@~ )@~ ) 6@~ )@~ )4@~ )@~  )@j@~  )ĸ@~  )c@~  )@~  )H@ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� & Amount~ 'B�~ (-~ )`@~ )A~ )O A~ )�+A~ )6�"~ )LA~ )_A~ )h%A~ )ܧA~ )0@~ ) V@%!*Net Capital Gain (less loss):!'!(!)!)!)!)!)!)! )! )! )! )! )"+ Number of Returns~ "'�!A~ "(@~ ")@~ ")@~ ")`1@~ ")_@~ ")@~ ") @~ " )`@~ " )D@~ " )@~ " )w@~ " )@#& Amount~ #'�~ #(�@~ #)@~ #)@~ #)0<@~ #)pA~ #)؈A~ #) �A~ # )� A~ # )p�A~ # )O&A~ # )DuA~ # )B8A"$*Taxable IRA Distributions:$'$($)$)$)$)$)$)$ )$ )$ )$ )$ )%+ Number of Returns~ %'h� A~ %(@~ %)�@~ %)4@~ %)�@~ %)@@~ %) @~ %)5@~ % )@~ % )N@~ % )~@~ % )p~@~ % )`k@&& Amount~ &'p�~ &(@~ &) )@~ &)�;A~ &)qA~ &)^A~ &)P�A~ &)(A~ & )tA~ & ) j@~ & )(A~ & )@~ & )�@%'*Taxable Pensions / Annuities:'''(')')')')')')' )' )' )' )' )(+ Number of Returns~ ('d-A~ ((N@~ ()e@~ ()p@~ ()f@~ () @~ ()@~ ()@~ ( )@~ ( )@~ ( )@~ ( )@~ ( )x@)& Amount~ )'V̅~ )(@~ ))�A~ ))$A~ ))6�(~ ))>I~ ))*Z~ ))Nk:~ ) )Ȉ&A~ ) )ؐ A~ ) )XW A~ ) ) @~ ) )@@**Farm Net Income / Loss:*'*(*)*)*)*)*)*)* )* )* )* )* )++ Number of Returns~ +'.@~ +(b@~ +)@~ +)Q@~ +)"@~ +)@~ +)N@~ +)@~ + )@~ + )@~ + )@~ + )d@~ + )@V@,& Amount~ ,'~ ,(~ ,){~ ,)@~ ,)d~ ,)4~ ,)X~ ,)@~ , )@~ , )~ , )~ , )~ , )"-*Unemployment Compensation:-'-(-)-)-)-)-)-)- )- )- )- )- ).+ Number of Returns~ .'LNA~ .(@~ .)@E@~ .)@~ .) 1@~ .)�*@~ .)@~ .)@~ . )G@~ . )X@~ . )}@~ . )F@~ . )(@/& Amount~ /'�.~ /(D@~ /)@@~ /) A~ /)eA~ /) A~ /)8�A~ /) ~@~ / )@~ / )D@~ / )`@~ / )`c@~ / )D@'0*Taxable Social Security Income:0'0(0)0)0)0)0)0)0 )0 )0 )0 )0 )1+ Number of Returns~ 1'� A~ 1(O@~ 1)p@~ 1)@~ 1)@~ 1)S@~ 1)�@~ 1)@@~ 1 )@~ 1 )@~ 1 )@~ 1 )@~ 1 )z@2& Amount~ 2'q~ 2(@~ 2)ģ@~ 2)@~ 2)@~ 2)@RA~ 2)&~ 2)A~ 2 )PU A~ 2 ) H@~ 2 )-@~ 2 )@~ 2 )@3* IRA Payments:3'3(3)3)3)3)3)3)3 )3 )3 )3 )3 )4+ Number of Returns~ 4'K@~ 4(o@~ 4)@~ 4)l@~ 4)@~ 4)v@~ 4)7@~ 4)@~ 4 )@~ 4 )@~ 4 )@~ 4 )`d@~ 4 )P@5& Amount~ 5'A~ 5(p~@~ 5)D@~ 5)l@~ 5)�@~ 5)@~ 5)I@~ 5)a@~ 5 )@~ 5 )F@~ 5 )@~ 5 )P@~ 5 ) l@(6" Student Loan Interest Deduction:6'6(6)6)6)6)6)6)6 )6 )6 )6 )6 )7+ Number of Returns~ 7'�-@~ 7(s@~ 7)I@~ 7)@~ 7)@@~ 7) [@~ 7)`@~ 7)~ 7 )~ 7 )~ 7 )~ 7 )~ 7 )8& Amount~ 8' @~ 8(n@~ 8)@~ 8)@~ 8)@~ 8)<@~ 8)_@~ 8)~ 8 )~ 8 )~ 8 )~ 8 )~ 8 )(9* S.E. Health Insurance Deduction:9'9(9)9)9)9)9)9)9 )9 )9 )9 )9 ):+ Number of Returns~ :'@3@~ :(@~ :)@~ :)l@~ :)@~ :)@~ :)@~ :)Z@~ : )`@~ : )@~ : )@~ : )ē@~ : )@;& Amount~ ;'�?A~ ;(@~ ;)T@~ ;)d@~ ;)@~ ;)@~ ;)@ @~ ;)@~ ; )C@~ ; )g@~ ; )F@~ ; )(@~ ; )ޫ@/<*'Self-Employed Retirement Plan Payments:<'<(<)<)<)<)<)<)< )< )< )< )< )=+ Number of Returns~ ='o@~ =(@Q@~ =)h@~ =)@~ =)@~ =)L@~ =)g@~ =)ȭ@~ = )@~ = )@~ = )J@~ = )|@~ = )f@>& Amount~ >'`CA~ >(u@~ >){@~ >)x@~ >)ک@~ >)_@~ >)@@~ >)@~ > )`>@~ > )@~ > )@~ > )@~ > )Ʃ@?*Total Adjustments:?'?(?)?)?)?)?)?)? )? )? )? )? )@�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~ @'A~ @(@~ @)@~ @)@~ @)?@~ @)�@~ @)@~ @)@~ @ )@~ @ )W@~ @ )@~ @ )ȣ@~ @ )<@A& Amount~ A'H?~ A(@~ A)@@~ A) f@~ A)@~ A)A~ A)=A~ A)@~ A )`@~ A )P@~ A )�)@~ A )@~ A )@B* AGI Amount~ B,;~ B--~ B.m�~ B.Z}~ B.)~ B.W�~ B.v�~ B.~~ B .G~ B ."~ B ."�~ B .�#�~ B .^m"C*Total Itemized Deductions:C'C(C)C)C)C)C)C)C )C )C )C )C )D+ Number of Returns~ D'<~ D(@~ D)i@~ D)F@~ D)F@~ D) A~ D)|cA~ D)A~ D )@@~ D )t@~ D )�5@~ D )@~ D )0@E& Amount~ E'x~ E(p@~ E)�3A~ E)ve!~ E)f�/~ E)��~ E)~ E)lGA~ E )V�~ E )е(A~ E )� J~ E )A~ N )�5~ N )ns~ N )<-A~ N )�2lO*Child Tax Credit:O'O(O)O)O)O)O)O)O )O )O )O )O )P+ Number of Returns~ P'\ A~ P(<@~ P)R@~ P)@~ P)0@~ P)�6A~ P)qA~ P)@~ P )@ P /** P /**~ P /~ P /Q& Amount~ Q'4OA~ Q(4@~ Q)(@~ Q)@~ Q)M@~ Q)fA~ Q)'A~ Q)@\@~ Q )� @ Q /** Q /**~ Q /~ Q /R*Child Care Credit:R'R(R)R)R)R)R)R)R )R /R /R /R /S+ Number of Returns~ S'p'@~ S(~ S)>@~ S)@~ S)C@~ S)@>@~ S)e@~ S)@@~ S )m@~ S )\@~ S )ؔ@~ S )@f@~ S )@@T& Amount~ T'@@~ T(~ T)@~ T)X@~ T)@~ T)H@~ T)@~ T)@~ T )@~ T )@~ T )@~ T )V@~ T )1@U"Education Credits:U'U(U)U)U)U)U)U)U )U )U )U )U )V+ Number of Returns~ V'8�A~ V(@~ V)@~ V).@~ V)@~@~ V)@~ V)@~ V)�"@~ V )@~ V )~ V )~ V )~ V )W& Amount~ W'`@~ W(@~ W)@~ W)@~ W)@~ W)@~ W)@~ W)q@~ W )@~ W )~ W )~ W )~ W )X*Foreign Tax Credit:X'X(X)X)X)X)X)X)X )X )X )X )X )Y+ Number of Returns~ Y'Я@~ Y(~ Y)@~ Y)M@~ Y)@~ Y)@~ Y)�!@~ Y)@~ Y )v@~ Y )@~ Y )p@~ Y )&@~ Y )@Z& Amount~ Z'@@~ Z(~ Z)@Q@~ Z)@i@~ Z) s@~ Z)@~ Z)@~ Z)@~ Z )x@~ Z )t@~ Z )@~ Z )@~ Z )@ [*General Business Credit:['[([)[)[)[)[)[)[ )[ )[ )[ )[ )\+ Number of Returns~ \'l@~ \(~ \)@@~ \)i@~ \)t@~ \)@~ \)X@~ \)@~ \ )@~ \ )}@~ \ )P@~ \ )j@~ \ ) h@]& Amount~ ]'Z@~ ](~ ])@~ ])@T@~ ])n@~ ])x@~ ])0@~ ])@~ ] )<@~ ] )`@~ ] )@~ ] )(@~ ] )@^*Total Credits:^'^(^)^)^)^)^)^)^ )^ )^ )^ )^ )_+ Number of Returns~ _'|5-A~ _(`@~ _)@~ _)A~ _)�A~ _)� A~ _)8! A~ _)@~ _ )`@~ _ )!@~ _ )|@~ _ )У@~ _ )\@`�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~ `'`�'A~ `(6@~ `) @~ `) |@~ `)@~ `)[A~ `)( A~ `)@~ ` )v@~ ` )c@~ ` )A@~ ` )@~ ` )T@a*Self-Employment Tax:a'a(a)a)a)a)a)a)a )a )a )a )a )b+ Number of Returns~ b' A~ b(@~ b)@~ b);@~ b)@p@~ b)`@~ b)� @~ b)@~ b )@~ b ) @~ b )@~ b )P@~ b )@c& Amount~ c'T�!A~ c(@~ c)&@~ c)@~ c)@~ c)@~ c)0r@~ c)�4@~ c )@~ c )@1@~ c )@~ c )@~ c )@d* Income Tax:d'd(d)d)d)d)d)d)d )d )d )d )d )e+ Number of Returns~ e'J}~ e(B@~ e)A~ e)lFA~ e)�A~ e)�&A~ e)D$A~ e)�A~ e )`@~ e );@~ e )@~ e )@~ e )@f& Amount~ f'�~ f(Ѐ@~ f){@~ f)8A~ f)�#'~ f)i~ f)'�~ f)~~ f )&y~ f )*A~ f )F0u~ f )K-A~ f )kg*Total Tax Liability:g'g(g)g)g)g)g)g)g )g )g )g )g )h+ Number of Returns~ h'j~ h(@~ h)QA~ h)fA~ h)D]A~ h)A~ h)<1A~ h)PA~ h )@~ h )=@~ h )@~ h )@~ h )@i& Amount~ i'6ۮ~ i(@~ i)@~ i)A~ i)�0%A~ i)p~ i)�(�~ i) �~ i )~~ i )f�7~ i )Dx~ i )d�-A~ i )|;Aj*Withholding Tax:j'j(j)j)j)j)j)j)j )j )j )j )j )k+ Number of Returns~ k'^w�~ k(@~ k)x/A~ k)A~ k)�A~ k)d�A~ k)PA~ k)�4A~ k ) h@~ k )@~ k )@@~ k )d@~ k )؟@l& Amount~ l'�4~ l(@Z@~ l)~A~ l)A~ l)S5~ l)��~ l)N~ l)F~ l )~k~ l )|$A~ l )�9M~ l )U ~ l )�> m*Estimated Tax Payment:m'm(m)m)m)m)m)m)m )m )m )m )m )n+ Number of Returns~ n'0A~ n(@~ n)@~ n)@@~ n) (@~ n)@@~ n)a@~ n)@L@~ n )]@~ n )@~ n )@~ n )@~ n )\@o& Amount~ o'�7�~ o(U@~ o)@~ o) @~ o)@~ o)� A~ o)8�A~ o)9A~ o )�A~ o )P� A~ o )�#A~ o ){A~ o ),Ap*Earned Income Credit:p'p(p)p)p)p)p)p)p )p )p )p )p )q+ Number of Returns~ q'(�A~ q(P@~ q)[@~ q)0@~ q)P@~ q)@~ q)~ q)~ q )~ q )~ q )~ q )~ q )r& Amount~ r'A~ r(`@~ r)@~ r)A~ r)h@~ r)@~ r)~ r)~ r )~ r )~ r )~ r )~ r )$s*Excess Earned Income Credit:s's(s)s)s)s)s)s)s )s )s )s )s )t+ Number of Returns~ t'H$ A~ t(T@~ t)p@~ t)p@~ t)@@~ t)H@~ t)~ t)~ t )~ t )~ t )~ t )~ t )u& Amount~ u'T>A~ u(@~ u)@~ u)(�A~ u)@@~ u) z@~ u)~ u)~ u )~ u )~ u )~ u )~ u )v*Total Tax Payments:v'v(v)v)v)v)v)v)v )v )v )v )v )w+ Number of Returns~ w'G�~ w(@~ w)p2A~ w)D�A~ w)A~ w)6A~ w)�/A~ w)� A~ w )@~ w )�@~ w )@@~ w )@~ w )@x& Amount~ x'�?~ x(@@~ x)X�A~ x)46'A~ x)> A~ x)^֒~ x)N �~ x)V~ x )�~ x )W,A~ x )w~ x )h,A~ x )e&y1Overpayment (Negative Amount):y'y(y)y)y)y)y)y)y )y )y )y )y )z+ Number of Returns~ z'Nw~ z(@~ z)<�A~ z)A~ z);A~ z)A~ z)A~ z)J�@~ z ){@~ z )@~ z )@~ z )@~ z )`x@{& Amount~ {'-�~ {(F~ {)ȃ ~ {)a~ {)d~ {)S$~ {)%~ {)\�~ { ) ~ { )�~ { )~ { )R~ { )`"|*Tax Due at Time of Filing:|'|(|)|)|)|)|)|)| )| )| )| )| )}+ Number of Returns~ }'�A~ }(@~ })@@~ })@~ })`C@~ })@~ })~@~ })G@~ } )� @~ } )n@~ } )B@~ } )@~ } )Ԓ@~& Amount~ ~'Z~ ~(@~ ~)k@~ ~)z@~ ~)�(@~ ~)@~ ~)"A~ ~)h A~ ~ )P�A~ ~ )@~ ~ ) A~ ~ )@~ ~ )A#*Medical and Dental Expense:'()))))) ) ) ) ) )�l���������������������������������������������������������������������������������������������+ Number of Returns~ '�A~ (@~ )@~ )@@~ )@~ )8@~ )@~ )H@~ )@~ )(@~ )t@~ )4@~ )@�& Amount~ �'=~ �(@~ �)O@~ �)p� A~ �)`GA~ �)x A~ �)�A~ �)L@~ � )@~ � )@~ � )@~ � )@~ � )x@#�*State and Local Income Tax:�'�(�)�)�)�)�)�)� )� )� )� )� )�+ Number of Returns~ �':~ �(d@~ �)@~ �)@~ �)P?@~ �)I A~ �)GA~ �)�A~ � )`@~ � )@X@~ � )@~ � )߲@~ � )"@�& Amount~ �'.a~ �(@~ �)@~ �)@~ �)P@~ �)A~ �)V�<~ �)3~ � )%A~ � )A~ � )wA~ � )� A~ � ) �A�*Real Estate Tax:�'�(�)�)�)�)�)�)� )� )� )� )� )�+ Number of Returns~ �'+A~ �(@~ �))@~ �)@P@~ �)�=@~ �)�A~ �)4A~ �)8�A~ � )^@~ � )@~ � )@~ � ) @~ � )f@�& Amount~ �' ӳ~ �(a@~ �) @~ �)@~ �);A~ �)شA~ �)R0~ �)q!A~ � )`�A~ � )A~ � )8>A~ � )V@~ � )r@�*Taxes Paid Deduction:�'�(�)�)�)�)�)�)� )� )� )� )� )�+ Number of Returns~ �'4Q.A~ �(@~ �)@~ �) H@~ �)�5@~ �)Ƚ A~ �)mA~ �)X�A~ � )@~ � )t@~ � )@6@~ � )@~ � )2@�& Amount~ �'z �~ �(`5@~ �) @~ �)0q�@~ �)�3 A~ �)f�8~ �)� o~ �)�6A~ � )yF~ � )t�A~ � )*~ � )p$A~ � )p�A �*Interest Paid Deduction:�'�(�)�)�)�)�)�)� )� )� )� )� )�+ Number of Returns~ �'�2~ �(2@~ �)2@~ �)@~ �)@U@~ �)A~ �)hCA~ �)p8A~ � )@~ � )@~ � )@@~ � )@~ � )@�& Amount~ �'�:c~ �((@~ �) k@~ �)@~ �)8#A~ �)&/;~ �)ίe~ �)&qE~ � )0~ � )�!A~ � )@ A~ � )`Z@~ � )@ �*Contributions Deduction:�'�(�)�)�)�)�)�)� )� )� )� )� )�+ Number of Returns~ �'H`*A~ �(~ �)@~ �)o@~ �)@~ �)A~ �)�5A~ �)aA~ � )`@~ � )@@~ � )`@~ � )m@~ � )@�2 Amount~ �3@A~ �4~ �5@~ �5� @~ �5Pf@~ �5W A~ �5�-A~ �5cA~ � 5vA~ � 5@~ � 5} A~ � 5@~ � 5в A�6 FOOTNOTES:�:�:�:�:�:�:�:�:� :� :� :� :� :�;�6* - Less than $500.�:�:�:�:�:�:�:�:� :� :� :� :� :�;J�6B** - Omitted to avoid disclosure of specific taxpayer information.�:�:�:�:�:�:�:�:� :� :� :� :� :�;:�82Details may not add to totals because of rounding.�:�:�:�:�:�:�:�:� :� :� :� :� :�;U�8MSpecial Note: These data include Tax Year 2000 returns that were filed after �:�:�:�:�:�:�:�:� :� :� :� :� :�;N�8FDecember 31, 2001, for those taxpayers who were granted an additional �:�:�:�:�:�:�:�:� :� :� :� :� :�;N�8Fextension of time to file because of the events of September 11, 2001.�:�:�:�:�:�:�:�:� :� :� :� :� :�;V�6NThis table presents aggregates of all returns filed and processed through the �:�:�:�:�:�:�:�:� :� :� :� :� :�;T�6LIndividual Master ob (IMF) system during Calendar Year 2002. In general, �:�:�:�:�:�:�:�:� :� :� :� :� :�;L�6Dduring administrative or Master ob processing, taxpayer reporting �:�:�:�:�:�:�:�:� :� :� :� :� :�;V�6Ndiscrepancies are corrected only to the extent necessary to verify the income �:�:�:�:�:�:�:�:� :� :� :� :� :�;W�6Otax liability reported. Most of the other corrections to the taxpayer records �:�:�:�:�:�:�:�:� :� :� :� :� :�;Q�6Iused for these statistics could not be made because of time and resource �:�:�:�:�:�:�:�:� :� :� :� :� :�;W�6Oconstraints. The statistics in this table should, therefore, be used with the �:�:�:�:�:�:�:�:� :� :� :� :� :�;N�6Fknowledge that some of the data have not been perfected or edited for �:�:�:�:�:�:�:�:� :� :� :� :� :�;��l����������������������������������������������������������������������������������������������6statistical purposes.�:�:�:�:�:�:�:�:� :� :� :� :� :�;S�6KClassification by State was usually based on the taxpayer's home address. �:�:�:�:�:�:�:�:� :� :� :� :� :�;M�6EHowever, some taxpayers may have used the address of a tax lawyer or �:�:�:�:�:�:�:�:� :� :� :� :� :�;S�6Kaccountant or the address of a place of business; moreover, such addresses �:�:�:�:�:�:�:�:� :� :� :� :� :�;R�6Jcould each have been located in a State other than the State in which the �:�:�:�:�:�:�:�:� :� :� :� :� :�;�6taxpayer resided.�:�:�:�:�:�:�:�:� :� :� :� :� :�;X�6PThis table includes (a) "substitutes for returns," whereby the Internal Revenue �:�:�:�:�:�:�:�:� :� :� :� :� :�;T�6LService constructs returns for certain non-filers on the basis of available �:�:�:�:�:�:�:�:� :� :� :� :� :�;S�6Kinformation and imposes an income tax on the resulting estimate of the tax �:�:�:�:�:�:�:�:� :� :� :� :� :�;R�6Jbase, i.e., "taxable income," and (b) returns of nonresident or departing �:�:�:�:�:�:�:�:� :� :� :� <� <�;�6aliens.�:�:�:�:�:�:�:�:� :� :� :� <� <�;R�6JItemized deductions include any amounts reported by the taxpayer, even if �:�:�:�:�:�:�:�:� :� :� :� <� <�;P�6Hthey could not be used in computing "taxable income," the base on which �:�:�:�:�:�:�:�:� :� :� :� :� :�;N�6Fthe regular income tax was computed. Thus, total itemized deductions �:�:�:�:�:�:�:�:� :� :� :� :� :�;N�6Finclude amounts that did not have to be reported by taxpayers with no �:�:�:�:�:�:�:�:� :� :� :� :� :�;Q�6I"adjusted gross income." (Adjusted gross income is the total from which �:�:�:�:�:�:�:�:� :� :� :� :� :�;V�6Nthese deductions would normally be subtracted.) In addition, if standard and �:�:�:�:�:�:�:�:� :� :� :� :� :�;V�6Nitemized deductions were both reported on a tax return, the form of deduction �:�:�:�:�:�:�:�:� :� :� :� :� :�;T�6Lactually used in computing income tax was the one used for the statistics. �:�:�:�:�:�:�:�:� :� :� :� :� :�;W�6OTherefore, if the standard deduction was the form of deduction used, the total �:�:�:�:�:�:�:�:� :� :� :� :� :�;U�6Mreported for itemized deductions was excluded from the statistics. However, �:�:�:�:�:�:�:�:� :� :� :� :� :�;P�6Hthe component deductions were not similarly excluded. As a result, the �:�:�:�:�:�:�:�:� :� :� :� :� :�;O�6Gnumber of returns and related amounts for the component deductions are �:�:�:�:�:�:�:�:� :� :� :� :� :�;N�6Fslightly overstated in relation to the grand total shown for itemized �:�:�:�:�:�:�:�:� :� :� :� :� :�;S�6Kdeductions. These components are also overstated in relation to the total �:�:�:�:�:�:�:�:� :� :� :� :� :�;U�6Mbecause there was a statutory limitation on the total of itemized deductions �:�:�:�:�:�:�:�:� :� :� :� :� :�;U�6Mthat could be claimed by certain high-income taxpayers. This limitation did �:�:�:�:�:�:�:�:� :� :� :� :� :�;Q�6Inot affect the component deductions, the sum of which therefore exceeded �:�:�:�:�:�:�:�:� :� :� :� :� :�;/�6'the total used in computing income tax.�:�:�:�:�:�:�:�:� :� :� :� :� :�;:�62Income tax includes the "alternative minimum tax."�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;Z�6RTotal tax liability differs from "income tax" in that it is the sum of income tax �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;X�6Pafter subtraction of all tax credits except the "earned income credit," and, in �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;��l���������������������������������������������������������������������������������������������R�6Jaddition, includes the "alternative minimum tax," taxes from recapture of �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;P�6Hprior-year investment and low-income housing credits, tax applicable to �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;R�6JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;N�6Femployment income and on certain tip income, and certain other income-�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;�6related taxes.�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;M�=EEarned income credit includes both the refundable and non-refundable �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;R�=Jportions. The non-refundable portion could reduce income tax and certain �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;P�=Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;;�=3there was no tax liability at all, were refundable.�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;6�=.AGI Amount is less deficits, where applicable.�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;3�=+Tax-exempt Interest is not included in AGI.�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;R�=JTotal Credits excludes the "earned income credit," shown separately below.�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;N�=FExcess Earned Income Credit, or the refundable portion of the "earned �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;V�=Nincome credit" equals the amount in excess of "total tax liability," which is �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;R�=Jshown in the table. The excess credit shown includes any "advance earned �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;J�=Bincome credit payments" for those returns that had such an excess.�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;L�=DSOURCE: Internal Revenue Service, Information Services, Martinsburg �7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;P�=HComputing Center, Master ob Service Support Branch. Unpublished data.�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;�= April 2003.�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;�7�7�7�7�7�7�7�7� 7� 7� 7� 9� 9�;�7�7�7�7�7�7�7�7� 7� 7� 7� 9� 9�;�7�7�7�7�7�7�7�7� 7� 7� 7� 9� 9�;�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;�7�7�7�7�7�7�7�7� 7� 7� 7� 7� 7�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;��l����������������������������������������������������������������������������������������������;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;�;�;�;�;�;�;�;�;� ;� ;� ;� ;� ;�;= H�l*> ��" ������������������������������