\pjnwill00  ' 9 C4kC-QB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial1 Arial1 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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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 } d?    ?                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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,ARKANSAS - - - - - - - . <Number of returns~ =XD~ =A~ =pA~ =8A~ =@~ =F@~ =@~ >s@ 0Number of joint returns~ -A~ -@~ -PE@~ -,@~ -@~ -@~ -`b@~ .@- 0%Number with paid preparer's signature~ -q,~ -A~ -`@~ -P@~ -@~ -q@~ -@@~ .@/Number of exemptions~ -ˎ~ -2~ - !A~ -A~ -0A~ -0A~ -0e@~ . O@#<Adjusted gross income (AGI)~ = x ~ =v~ =z~ =D~ =,~ =N~ =&6~ >O*0"Salaries and wages in AGI: Number~ -~\:~ -A~ -@NA~ -A~ -P@~ -@~ -@~ .I@1Amount~ -f-~ -M~ -q~ -~ -P~ ->~ -V~ .V!0Taxable interest: Number~ -XA~ -0@~ - @~ -`s@~ -T@~ -o@~ -@@~ .@1Amount~ -VQA~ -Y A~ -@~ -`lA~ - pA~ -@@~ -p3@~ .8? A0Dividends: Number ~ -A~ -@~ -@~ -s@~ -h@~ -@@~ -}@~ .@1Amount~ -N7~ - @~ -@A@~ -'@~ - @~ -@@~ - @~ .!A820Business or profession net income (less loss): -------.1Number~ -HA~ -Y@~ -@a@~ -@~ -@@~ -<@~ -@~ .@1Amount-x)V4A-KYlA~ -h,A~ -зA~ -"A~ -`@~ -8 A~ .V A0Number of farm returns~ - @~ -S@~ -4@~ -k@~ -@~ -@~ -@~ .ܐ@40,Net capital gain (less loss) in AGI: Number~ -A~ -M@~ -@~ -@~ -@~ -@~ -A@~ .@1Amount~ -NN~ -i@~ -@~ - o@~ - 4@~ -r@~ -0eA~ .422*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -@~ -@~ -@~ -@~ -a@~ -q@~ -Z@~ .D@1Amount~ -!'~ -P@~ -@~ -R@~ -(DA~ -\@~ -@~ .@.0&Pensions and annuities in AGI: Number~ -A~ -@~ -@~ -@@~ -@@~ -@~ -@~ .@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  1Amount~ -r2~ -A~ -pA~ -,!A~ - ;"A~ -A~ -A~ . @*!0"Unemployment compensation: Number~ !-@@~ !- @~ !-@~ !-@7@~ !-@~ !-@~ !-@~ !.Y@"1Amount~ "-_A~ "-q@~ "-J@~ "-{@~ "-@~ "-i@~ "-@~ ".@0#0(Social Security benefits in AGI: Number~ #-@~ #-2@~ #-@~ #-r@~ #-(@~ #-6@~ #-w@~ #.@$1Amount~ $-~+~ $-B@~ $-@~ $-6A~ $- A~ $-@~ $-`#@~ $. @1%1)Self-employment retirement plans: Number~ %-@~ %-@j@~ %-e@~ %-z@~ %-@~ %-p@~ %-@~ %.@&3Amount~ &-@~ &-@~ &-h@~ &-T@~ &-@~ &-@~ &-@~ &.@@+'/#Total itemized deductions: Number~ '-\>A~ '-@~ '- @~ '- @~ '-`(@~ '-@O@~ '-@~ '.@(0Amount~ (-"~ (- A~ (-|A~ (-{'A~ (-dB/A~ (-&A~ (-X)A~ (.&A.)0&State and local income taxes: Number~ )4)A~ )4@~ )4B@~ )4@@~ )4@~ )4@~ )4@v@~ )5H@*1Amount~ *4C~ *4@@~ *4@@~ *43@~ *4 A~ *4x&A~ *4H&A~ *5A#+0Real estate taxes: Number~ +4` A~ +4.@~ +4@~ +4@~ +4`E@~ +4a@~ +4 m@~ +5@,1Amount~ ,4I A~ ,4@~ ,4@~ ,4@i@~ ,4@@~ ,4@~ ,4V@~ ,5@u@-0Taxes paid: Number~ --LA~ --@~ --@~ --@~ --`+@~ --O@~ --@~ -.@.1Amount~ .-h4A~ .-T@~ .--@~ .-h}A~ .-A~ .- A~ .-@A~ ..JA/0Interest paid: Number~ /-@ A~ /-@~ /-@.@~ /-@~ /-@V@~ /-@@~ /-@@~ /.@01Amount~ 0-f{^~ 0-@~ 0-@~ 0-FA~ 0-2A~ 0-A~ 0-hA~ 0.@A10Contributions: Number~ 1-M A~ 1-@@~ 1-@~ 1-2@~ 1-@~ 1- k@~ 1- @~ 1.@21Amount~ 2- ?~ 2-`o@~ 2-B@~ 2-ȒA~ 2- A~ 2-lA~ 2-hA~ 2.A3/Taxable income: Number~ 3-DE)A~ 3- A~ 3-p6A~ 3-fA~ 3-0@~ 3-?@~ 3- @~ 3.g@40Amount~ 4-5~ 4-,<~ 4-{~ 4-i~ 4-FL~ 4-IA~ 4-,~ 4.Zz #5/Total tax credits: Number~ 5-8 A~ 5-S@~ 5-`@~ 5-0@~ 5-@#@~ 5-@~ 5-@~ 5.ҧ@60Amount~ 6-A~ 6-@~ 6-,@~ 6-?@~ 6-o@~ 6-B@~ 6-!@~ 6.@!70Child tax credit: Number~ 7- A~ 7-M@~ 7-u@~ 7-@@~ 7-`@~ 7-@~ 7-K@~ 7.81Amount~ 8-A~ 8-@~ 8-@~ 8-w@~ 8-@~ 8-@@~ 8-@~ 8."90Child care credit: Number~ 9-@~ 9-@~ 9-@~ 9-(@~ 9-@~ 9-n@~ 9-|@~ 9.@:1Amount~ :-@~ :-@~ :-|@~ :-˵@~ :-D@~ :- @~ :-@~ :.m@&;/Earned income credit: Number~ ;-8A~ ;-hA~ ;-@~ ;-@~ ;-~ ;-~ ;-~ ;.<0Amount~ <-0A~ <-A~ <-06@~ <-@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >- A~ >-A~ >-@~ >-H@~ >-~ >-~ >-~ >.?1Amount~ ?-GA~ ?-A~ ?-p@~ ?-@~ ?-~ ?-~ ?-~ ?.@ lA B C D E F G H I fJ HK dL bM ZN dO eP_QeR\S+TaU[VaW`X'YfZb[a\`]^`_^@/Income tax: Number~ @-&,~ @-XA~ @-A~ @-A~ @-@@~ @-8@~ @-`@~ @.i@A0Amount~ A- ~ A-&@~ A-A~ A-. ~ A-,~ A-| A~ A-@(A~ A.pX%B/Total tax liability: Number~ B-s(A~ B-? A~ B-ȬA~ B-CA~ B-@~ B- =@~ B- @~ B.l@C0Amount~ C-r~ C-huA~ C- A~ C-!A~ C-'A~ C->#~ C-\)A~ C.6Z+D/#Tax due at time of filing: Number~ D-EA~ D-@]@~ D-@~ D- @~ D-2@~ D-I@~ D-Q@~ D.@E0Amount~ E-6!~ E-L@~ E-@~ E-8@~ E-`@~ E-d@~ E-m@~ E.C AF/Overpayments: Number~ F-5~ F-8A~ F-A~ F-;A~ F-@~ F-@@~ F-]@~ F.@G0Amount~ G--:A~ G-(~ G-@"A~ G-t[A~ G- A~ G-@~ G- @~ G.@H7 FOOTNOTES:H8H6H6H6H6H6H6H6:I92Details may not add to totals because of rounding.I.VJ:NThis table presents aggregates of all returns filed and processed through the J.TK:LIndividual Master ob (IMF) system during Calendar Year 2003. In general, K.LL:Dduring administrative or Master ob processing, taxpayer reporting L.VM:Ndiscrepancies are corrected only to the extent necessary to verify the income M.WN:Otax liability reported. Most of the other corrections to the taxpayer records N.QO:Iused for these statistics could not be made because of time and resource O.WP:Oconstraints. The statistics in this table should, therefore, be used with the P.NQ:Fknowledge that some of the data have not been perfected or edited for Q.R:statistical purposes.R.SS:KClassification by State was usually based on the taxpayer's home address. S.MT:EHowever, some taxpayers may have used the address of a tax lawyer or T.SU:Kaccountant or the address of a place of business; moreover, such addresses U.RV:Jcould each have been located in a State other than the State in which the V.W:taxpayer resided.W.XX:PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X.TY:LService constructs returns for certain non-filers on the basis of available Y.SZ:Kinformation and imposes an income tax on the resulting estimate of the tax 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_cdddebfegch^i]j\kalcmcn_o=pHqhrfs`t^u`v\w$x[y`z^{I|D}A~`\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.Vb:Nthese deductions would normally be subtracted.) In addition, if standard and b.Vc:Nitemized deductions were both reported on a tax return, the form of deduction c.Td:Lactually used in computing income tax was the one used for the statistics. d.We:OTherefore, if the standard deduction was the form of deduction used, the total e.Uf:Mreported for itemized deductions was excluded from the statistics. However, f.Pg:Hthe component deductions were not similarly excluded. As a result, the g.Oh:Gnumber of returns and related amounts for the component deductions are h.Ni:Fslightly overstated in relation to the grand total shown for itemized i.Sj:Kdeductions. These components are also overstated in relation to the total j.Uk:Mbecause there was a statutory limitation on the total of itemized deductions k.Ul:Mthat could be claimed by certain high-income taxpayers. This limitation did l.Qm:Inot affect the component deductions, the sum of which therefore exceeded m./n:'the total used in computing income tax.n.:o:2Income tax includes the "alternative minimum tax."o.Zp:RTotal tax liability differs from "income tax" in that it is the sum of income tax p.Xq:Pafter subtraction of all tax credits except the "earned income credit," and, in q.Rr:Jaddition, includes the "alternative minimum tax," taxes from recapture of r.Ps:Hprior-year investment and low-income housing credits, tax applicable to s.Rt:JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t.Nu:Femployment income and on certain tip income, and certain other income-u.v:related taxes.v.Mw;EEarned income credit includes both the refundable and non-refundable w.Rx;Jportions. The non-refundable portion could reduce income tax and certain x.Py;Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y.;z;3there was no tax liability at all, were refundable.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 .<`XZR;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..= ((> "