\pjnwill00  e n x4Il`B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1jHelvetica-Narrowa-Narrowy;0'T&T;0'T1jF0 O &?'?(?)?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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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  (C  (C  (C  (C  (C  (C "8C "8C  "<C 8C "8C  "<C  "<C  <C  <C 8C 8C  <C  <C 8C $"<C <C <C $"<C  ,C  ,C  ,C  ,C  ,C   ,C ! ,C  ,C  ,C  ,C  ,C  ,C  ,C  C $ C $ C $ C $ C  ,U} }    l      Z    q } c:    :                f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,ALABAMA - - - - - - - . 7Number of returns~ 8̹A~ - A~ -0@~ -@~ .@1Amount~ -D ~ - I~ -.h~ -Rʑ~ -~ -~ -"/~ .~(!0Taxable interest: Number~ -F,~ -XA~ -f@~ -`A~ -A~ -@~ -"@~ .@*@1Amount~ -e~ -,A~ -pA~ - A~ -(g A~ -A~ -^ A~ .A0Dividends: Number ~ -A~ -Ё@~ -@-@~ -`_@~ - @~ -@@~ -I@~ .@@1Amount~ -ޟ;~ -@@~ -@~ -h@~ -\@~ -0@~ -hsA~ .4A820Business or profession net income (less loss): -------.1Number~ -xA~ -A@~ -@x@~ - @~ -@~ -@~ -@]@~ .@1Amount~ -}~ -XA~ -jA~ -( A~ -cA~ -qA~ -vA~ . A0Number of farm returns~ -5@~ -@~ -@~ -@~ - @~ -ܳ@~ -(@~ .l@40,Net capital gain (less loss) in AGI: Number~ -  A~ -@~ -@X@~ -@~ -@~ -@@~ -@~ .3@1Amount~ -{~ -6@~ -@T@~ -@~ -@~ -@~ -A~ .ZZ22*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -s@~ -@~ -}@~ -@~ -@~@~ -@~ -)@~ .@1Amount~ -.A~ -?@~ -A@~ -ȃA~ -A~ -ȘA~ -?A~ . $@.0&Pensions and annuities in AGI: Number~ -PA~ -@~ -@~ -W@~ -@~ -8@~ -@~ .@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  1Amount~ -ڧE~ -0~ -$A~ -zC~ -RF~ -0h&A~ -+~ .eA*!0"Unemployment compensation: Number~ !-(MA~ !-@~ !-@~ !-@~ !-@~ !-r@~ !-Ҧ@~ !. q@"1Amount~ "-6A~ "-A~ "-@@~ "- @~ "- @~ "-@~ "-l@~ ".@0#0(Social Security benefits in AGI: Number~ #-A~ #-@~ #-@~ #-@~ #- 5@~ #-@~ #-%@~ #.~@$1Amount~ $-e2A~ $-@~ $- @~ $-[A~ $- hA~ $- A~ $-`A~ $.@1%1)Self-employment retirement plans: Number~ %-{@~ %-r@~ %-l@~ %-@~ %-0@~ %-А@~ %-@~ %.@&3Amount~ &-@~ &-@~ &-X@~ &-@~ &-=@~ &-&@~ &-@~ &.G@+'/#Total itemized deductions: Number~ '-ָ#~ '-`@~ '- @~ '-A~ '-(A~ '-@~ '-@~ '.@(0Amount~ (-J~ (-X&A~ (-#A~ (-z|f~ (-F}~ (-"7A~ (-:A~ (. ZJ.)0&State and local income taxes: Number~ )- A~ )-@~ )-r@~ )-@~ )-A~ )-`c@~ )-P@~ ).@*1Amount~ *-'b~ *-@~ *-@~ *-'A~ *-HA~ *-gA~ *-LA~ *.0A#+0Real estate taxes: Number~ +- jA~ +-@~ +-@~ +-@@~ +-p@~ +-p@~ +-@~ +.@,1Amount~ ,-dA~ ,-*@~ ,-@y@~ ,-@~ ,-z@~ ,-@T@~ ,-@~ ,.?@-0Taxes paid: Number~ --N#~ --!@~ --@~ --A~ --@A~ --@~ --@~ -.@.1Amount~ .-ǀ~ .- @~ .-g@~ .-,A~ .-"A~ .-gA~ .->A~ ..A/0Interest paid: Number~ /-A~ /-`@@~ /-@~ /-`_@~ /-Б@~ /-`@~ /-@~ /.o@01Amount~ 0-~ 0-W A~ 0- A~ 0-ԭ#A~ 0-4 *A~ 0-[&~ 0- 9%A~ 0.hEA10Contributions: Number~ 1-S ~ 1-@@~ 1-`@~ 1-@~ 1-`A~ 1-@~ 1-"@~ 1.Q@21Amount~ 2-F~ 2-0@~ 2-@~ 2-X2A~ 2-ВA~ 2-<%A~ 2-MA~ 2.A3/Taxable income: Number~ 3- U~ 3- A~ 3-A~ 3-A~ 3-0 A~ 3-p @~ 3-Я@~ 3.@40Amount~ 4- ~ 4-:m^~ 4-6~ 4-a~ 4-.E~ 4-vd~ 4-z~ 4.¥2#5/Total tax credits: Number~ 5-0!A~ 5-P@~ 5-a@~ 5-8`A~ 5-r@~ 5-`/@~ 5-@~ 5. @60Amount~ 6-A~ 6-T@~ 6-@.@~ 6-8A~ 6-P@~ 6-@@~ 6-@~ 6.@ @!70Child tax credit: Number~ 7-h$A~ 7- f@~ 7-O@~ 7-@N@~ 7-`@~ 7-@H@~ 7-9@~ 7.81Amount~ 8-TA~ 8-w@~ 8-`@~ 8-pw@~ 8-`6@~ 8-k@~ 8-a@~ 8."90Child care credit: Number~ 9-@~ 9-@~ 9-@~ 9-U@~ 9-C@~ 9-@~ 9-E@~ 9.@:1Amount~ :-U@~ :-@~ :-@~ :-@~ :-3@~ :-P@~ :-@~ :.}@&;/Earned income credit: Number~ ;-+A~ ;-A~ ;-P@~ ;-'@~ ;-~ ;-~ ;-~ ;.<0Amount~ <-9~ <--0~ <-xzA~ <-@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >-XA~ >-NA~ >-@~ >-:@~ >-~ >-~ >-~ >.?1Amount~ ?-4~ ?-F,~ ?-@~ ?-@~ ?-~ ?-~ ?-~ ?.@ lA B C D E F G H I fJ K L M N O P Q R S qT U V W X mY Z [ \ ] c^ _ @/Income tax: Number~ @- L~ @-\A~ @-0^ A~ @-A~ @-P A~ @-0@~ @-@~ @.@A0Amount~ A-~ A-`]A~ A-A~ A-;+A~ A-eO~ A-E~ A-ښk~ A.%B/Total tax liability: Number~ B-^Q~ B-|A~ B- A~ B-%A~ B-H A~ B- @~ B-@~ B.@C0Amount~ C-~ C-8 A~ C-tA~ C-`-A~ C->S~ C-΍H~ C-D&@~ D-e@~ D.@E0Amount~ E-+A~ E-@~ E->@~ E-@~ E-o@~ E-P@~ E-A~ E.DqAF/Overpayments: Number~ F- 7A~ F-0`%A~ F-^A~ F-pfA~ F-A~ F-U@~ F-`@~ F.@G4Amount~ G5~ G5RI~ G5A~ G5hA~ G5LVA~ G5`A~ G5A~ G6@H> FOOTNOTES:H?H?H?H?H?H?H?H?:I;2Details may not add to totals because of rounding.I.I.I.I.I.I.I.I.VJ<NThis table presents aggregates of all returns filed and processed through the J.J.J.J.J.J.J.J.TK<LIndividual Master ob (IMF) system during Calendar Year 2003. In general, K.K.K.K.K.K.K.K.LL<Dduring administrative or Master ob processing, taxpayer reporting L.L.L.L.L.L.L.L.VM<Ndiscrepancies are corrected only to the extent necessary to verify the income M.M.M.M.M.M.M.M.WN<Otax liability reported. Most of the other corrections to the taxpayer records N.N.N.N.N.N.N.N.QO<Iused for these statistics could not be made because of time and resource O.O.O.O.O.O.O.O.WP<Oconstraints. The statistics in this table should, therefore, be used with the P.P.P.P.P.P.P.P.NQ<Fknowledge that some of the data have not been perfected or edited for Q.Q.Q.Q.Q.Q.Q.Q.R<statistical purposes.R.R.R.R.R.R.R.R.SS<KClassification by State was usually based on the taxpayer's home address. S.S.S.S.S.S.S.S.MT<EHowever, some taxpayers may have used the address of a tax lawyer or T.T.T.T.T.T.T.T.SU<Kaccountant or the address of a place of business; moreover, such addresses U.U.U.U.U.U.U.U.RV<Jcould each have been located in a State other than the State in which the V.V.V.V.V.V.V.V.W<taxpayer resided.W.W.W.W.W.W.W.W.XX<PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X.X.X.X.X.X.X.X.TY<LService constructs returns for certain non-filers on the basis of available Y.Y.Y.Y.Y.Y.Y.Y.SZ<Kinformation and imposes an income tax on the resulting estimate of the tax Z.Z.Z.Z.Z.Z.Z.Z.R[<Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [.[.[.[.[.[.[.[.\<aliens.\.\.\.\.\.\.\.\.R]<JItemized deductions include any amounts reported by the taxpayer, even if ].].].].].].].].P^<Hthey could not be used in computing "taxable income," the base on which ^.^.^.^.^.^.^.^.N_<Fthe regular income tax was computed. Thus, total itemized deductions _._._._._._._._.` la b c d e f g h i j k l m n o p q r s t u v w jx y z { | } ~  N`<Finclude amounts that did not have to be reported by taxpayers with no `.`.`.`.`.`.`.`.Qa<I"adjusted gross income." (Adjusted gross income is the total from which a.a.a.a.a.a.a.a.Vb<Nthese deductions would normally be subtracted.) In addition, if standard and b.b.b.b.b.b.b.b.Vc<Nitemized deductions were both reported on a tax return, the form of deduction c.c.c.c.c.c.c.c.Td<Lactually used in computing income tax was the one used for the statistics. d.d.d.d.d.d.d.d.We<OTherefore, if the standard deduction was the form of deduction used, the total e.e.e.e.e.e.e.e.Uf<Mreported for itemized deductions was excluded from the statistics. However, f.f.f.f.f.f.f.f.Pg<Hthe component deductions were not similarly excluded. As a result, the g.g.g.g.g.g.g.g.Oh<Gnumber of returns and related amounts for the component deductions are h.h.h.h.h.h.h.h.Ni<Fslightly overstated in relation to the grand total shown for itemized i.i.i.i.i.i.i.i.Sj<Kdeductions. These components are also overstated in relation to the total j.j.j.j.j.j.j.j.Uk<Mbecause there was a statutory limitation on the total of itemized deductions k.k.k.k.k.k.k.k.Ul<Mthat could be claimed by certain high-income taxpayers. This limitation did l.l.l.l.l.l.l.l.Qm<Inot affect the component deductions, the sum of which therefore exceeded m.m.m.m.m.m.m.m./n<'the total used in computing income tax.n.n.n.n.n.n.n.n.:o<2Income tax includes the "alternative minimum tax."o.o.o.o.o.o.o.o.Zp<RTotal tax liability differs from "income tax" in that it is the sum of income tax p.p.p.p.p.p.p.p.Xq<Pafter subtraction of all tax credits except the "earned income credit," and, in q.q.q.q.q.q.q.q.Rr<Jaddition, includes the "alternative minimum tax," taxes from recapture of r.r.r.r.r.r.r.r.Ps<Hprior-year investment and low-income housing credits, tax applicable to s.s.s.s.s.s.s.s.Rt<JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t.t.t.t.t.t.t.t.Nu<Femployment income and on certain tip income, and certain other income-u.u.u.u.u.u.u.u.v<related taxes.v.v.v.v.v.v.v.v.Mw=EEarned income credit includes both the refundable and non-refundable w.w.w.w.w.w.w.w.Rx=Jportions. The non-refundable portion could reduce income tax and certain x.x.x.x.x.x.x.x.Py=Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y.y.y.y.y.y.y.y.;z=3there was no tax liability at all, were refundable.z.z.z.z.z.z.z.z.6{=.AGI Amount is less deficits, where applicable.{.{.{.{.{.{.{.{.3|=+Tax-exempt Interest is not included in AGI.|.|.|.|.|.|.|.|.R}=JTotal Credits excludes the "earned income credit," shown separately below.}.}.}.}.}.}.}.}.N~=FExcess Earned Income Credit, or the refundable portion of the "earned ~.~.~.~.~.~.~.~.V=Nincome credit" equals the amount in excess of "total tax liability," which is ........ <   R=Jshown in the table. The excess credit shown includes any "advance earned ........J=Bincome credit payments" for those returns that had such an excess.........L=DSOURCE: Internal Revenue Service, Information Services, Martinsburg ........]=UComputing Center, Master ob Service Support Branch. Unpublished data. October 2004.........]PKKT8%T{ Yoarro]PKKTP%T{ Yoarro= X\+> "