\pjnwill00   + =4eC'QB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial&?'?(?)?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 $ C $ U} }    l      Z    q } f;    ;                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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , CALIFORNIA - - - - - - - . 8Number of returns~ 9~ 9{N~ 9V;~ 9KEA~ 9>A~ 9:zD~ 9&GK~ :TA 0Number of joint returns~ -`#VA~ - *A~ -b"A~ -@@~ -E~ -/)A~ -H/A~ .(A- 0%Number with paid preparer's signature~ -B>~ ->?~ -4A~ -i~ -3A~ -+~ -0~ .(A/Number of exemptions~ -~ -L~ - ~ -bw~ -2,~ -C~ -n ~ .@#8Adjusted gross income (AGI)9MA~ 9“ ~ 9L ~ 9~ 9lW~ 9 ~ 9'~ :&-*0"Salaries and wages in AGI: Number~ -J~ -fj~ -Pm~ -~ -T,;A~ -=~ -FD~ .4A1Amount- 2A~ -9 ~ - ~ -F~ -~ -~ -_~ .!0Taxable interest: Number~ -/~ -D6A~ -*~ -44A~ -5A~ -Q7~ -^B~ .PA1Amount~ -T~ -ڽ~ -0V.A~ -.n~ -NX~ -`~ -jU~ .N0Dividends: Number ~ -~ -%A~ -(NA~ -A~ -#~ -A~ -(~ .A1Amount~ ->~ -L2A~ -A~ -,A~ -vG~ -9~ -x~ .^:G820Business or profession net income (less loss): -------.1Number~ -~ -*A~ - A~ - 2A~ -A~ - A~ -{A~ .Pr@1Amount~ ->E ~ -Z~ -G~ ->~ -*~ -~ -<~ .~)}0Number of farm returns~ -@~ -@~ -(@~ -@~ -@~ -V@~ -@~ .Ի@40,Net capital gain (less loss) in AGI: Number~ -V~ -"A~ - A~ -A~ -A~ - A~ -O#~ .A1Amount~ -&~ -A~ -<@~ -pA~ -A~ - ?  1Amount~ ->+ ~ -~ -8wKA~ -~ -~~ -T\~ -~ .*!0"Unemployment compensation: Number~ !-:JX~ !-4A~ !-H A~ !-0zA~ !-DA~ !- @~ !-@~ !.@"1Amount~ "-Eg~ "-r~ "-A>~ "-H~ "-)A~ "- A~ "-YA~ ".@@0#0(Social Security benefits in AGI: Number~ #-F~ #-n@~ #-8A~ #-nA~ #-A~ #-x,A~ #-A~ #.@$1Amount~ $-~ $-@~ $-.A~ $-r~ $-6H~ $-{~ $-Ɇ~ $.-A1%1)Self-employment retirement plans: Number~ %-6 A~ %-!@~ %-*@~ %-@~ %-@~ %-!@~ %- Y@~ %.@&3Amount~ &-~ &-E@~ &-@~ &-@~ &- A~ &-UA~ &-.A~ &.6W+'/#Total itemized deductions: Number~ '-fh~ '-A~ '-A~ '-vD~ '-R~ '-:~ '-G~ '.>A(0Amount~ (-$~ (-U~ (-v_~ (-i~ (-d(~ (-RA~ (-  ~ (.~.)0&State and local income taxes: Number~ )4^P~ )4$A~ )4pA~ )4@~ )4P~ )4-A~ )4:3G~ )5LA*1Amount~ *4r~ *4K-~ *4A~ *49A~ *4^~ *4HLA~ *4LG~ *5z#+0Real estate taxes: Number~ +4f2~ +4A~ +4pA~ +47~ +4^F~ +4,)A~ +4@0A~ +5A,1Amount~ ,4~ ,4D^,A~ ,4L#A~ ,4 l~ ,4m~ ,4p3AA~ ,4Vr~ ,5-0Taxes paid: Number~ --g~ --,A~ --dA~ --D1A~ --4R~ --V:~ --1A~ -.\>A.1Amount.-GiA.-Hzt6A~ .-S~ .-4V~ .-~ .-C~ .-W~ ..v/0Interest paid: Number~ /-m(~ /-YA~ /-A~ /- 6~ /-!1A~ /-(A~ /->W>~ /.@eA01Amount~ 0-b-~ 0-֪~ 0-:~ 0- ~ 0-R~ 0-~ 0-V,~ 0.Je10Contributions: Number~ 1-?~ 1-HA~ 1-A~ 1-&<~ 1-K~ 1-q6~ 1- C~ 1.@A21Amount~ 2-`~ 2-A~ 2-!A~ 2-p~ 2-v~ 2- ~ 2-6~ 2.f3/Taxable income: Number~ 3-~ 3-~ 3-v~ 3-`DA~ 3- zy~ 3-9D~ 3-:K~ 3.4A40Amount~ 4-ښz~ 4-q~ 4-w~ 4-z.~ 4-z`~ 4-Ze~ 4-[~ 4.t%#5/Total tax credits: Number~ 5-`~ 5-J)~ 5-Է*A~ 5- H~ 5-3~ 5-A~ 5-DXA~ 5.p=@60Amount~ 6-΃ ~ 6-| A~ 6- A~ 6-\B~ 6-_;~ 6-$~ 6-ПA~ 6.#A!70Child tax credit: Number~ 7-~ 7-0A~ 7-!A~ 7-4~ 7-<%A~ 7-A~ 7-A~ 7.81Amount~ 8-~ 8-@~ 8-3A~ 8-6.~ 8-%A~ 8-A~ 8- A~ 8."90Child care credit: Number~ 9-f/~ 9-@~ 9-@~ 9-A~ 9-@.A~ 9- @~ 9-@~ 9.@@:1Amount~ :-A~ :-@~ :-@~ :-q@~ :-P@~ :-`&@~ :-@~ :.@&;/Earned income credit: Number~ ;-BA~ ;-i~ ;-P#A~ ;-@~ ;-~ ;-~ ;-~ ;.<0Amount~ <-~ <-~ <-*A~ <-G@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >-~ >-p87A~ >-4A~ >-`@~ >-~ >-~ >-~ >.?1Amount~ ?-~ ?-z~ ?-d'%A~ ?-[@~ ?-~ ?-~ ?-~ ?.@ 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~ @-~ @-?A~ @-5\~ @-͖~ @-=A~ @-0A~ @-K~ @.<AA0Amount~ A-+~ A-1A~ A-^~ A-&~ A-t~ A-~ A-z~ A.p %B6Total tax liability: Number~ B5~ B5j~ B58A~ B5v~ B5N$x~ B5L 1A~ B5n(K~ B5AC0Amount~ C-*~ C-.~ C-:~ C-6 ~ C-֎~ C-~ C-F}~ C. +D/#Tax due at time of filing: Number~ D-]~ D-C+~ D-A~ D- A~ D-|qA~ D-EA~ D-cA~ D.XEAE0Amount~ E-&+~ E-A~ E-QA~ E-*A~ E-JmB~ E-<.A~ E-Y~ E.gF/Overpayments: Number~ F-Z~ F-~ F-9A~ F-V~ F-X~ F-.~ F-,~ F.XAG0Amount~ G-f?~ G-V^~ G-6~ G-_~ G-~ G-r~ G->~ G.z H< FOOTNOTES:H=H7H7H7H7H7H7H7:I>2Details 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..= '> "