\pjnwill00  T ^ h4CRQB  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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @)&#,##0" ";\-#,##0" ";"-- ";@" "~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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  (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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,DELAWARE - - - - - - - . <Number of returns~ = qA~ =84A~ =` @~ =@~ =@~ =@~ =@~ >̹@ 0Number of joint returns~ -@A~ -@~ -\@~ -@@~ -@~ -@ @~ -@~ .c@- 0%Number with paid preparer's signature~ -A~ -8@~ -@~ -@~ -@~ -@z@~ -@~ .@/Number of exemptions~ -f-~ -`A~ -v@~ -A~ -HcA~ -@~ -+@~ .@#<Adjusted gross income (AGI)~ =R l~ =ZJ~ =S~ =~ =V~ =t~ =2U~ >*0"Salaries and wages in AGI: Number~ -dRA~ -@~ - z@~ -.@~ -{@~ -~@~ -@~ .O@1Amount~ -bS~ -<~ -0A~ -T~ -:ڤ~ -u~ -~ .`d9A!0Taxable interest: Number~ -A~ -@~ -@=@~ -T@~ -@~ -@~ -d@~ .@1Amount~ -ȥA~ - @~ -@~ -@~ -'@~ -@~ -@@~ .@Q@0Dividends: Number ~ -@@~ -@2@~ -@~ -@@~ -@~ -@~ -@e@~ .0@1Amount~ -WA~ -m@~ -e@~ -@~ -`@~ -@~ -P@~ . A820Business or profession net income (less loss): -------.1Number~ -@~ -p@~ -@~ -@~ -@~ -T@~ -@~ .@1Amount~ -A~ -@~ -@~ -@~ - +@~ - @~ -@~ ..@0Number of farm returns~ -Z@~ -Ї@~ -p@~ -}@~ -{@~ -l@~ -h@~ .Y@40,Net capital gain (less loss) in AGI: Number~ -@~ -@~ -@~ -'@~ -0@~ -@~ -e@~ .#@1Amount~ -X A~ 3~ -@~ -j@~ -G@~ -@~ -`@~ .A22*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -@@~ -ҷ@~ -@~ -_@~ -۳@~ -@~ -b@~ .@1Amount~ -cA~ -6@~ -@@~ -@@~ -@~ - :@~ -@~ .@@.0&Pensions and annuities in AGI: Number~ -@~ -@}@~ -g@~ -@~ -r@~ -@~ -@~ .0@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  1Amount~ -1Number~ >-@~ >-@@~ >-@~ >-@@~ >-~ >-~ >-~ >.?1Amount~ ?-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~ @-A~ @-@~ @-@~ @- @~ @-@~ @-@@~ @-@~ @.ǹ@A0Amount~ A-~ A-@~ A-p@~ A-  A~ A-~A~ A-dA~ A-T7"A~ A.3%B/Total tax liability: Number~ B- A~ B-B@~ B-`@~ B-@B@~ B-`@~ B-@~ B-@~ B.ɹ@C0Amount~ C-&~ C-`V@~ C-@~ C-p A~ C-eA~ C-A~ C-v%~ C.@j*A+D/#Tax due at time of filing: Number~ D-@~ D-@~ D-@~ D-@~ D-@~ D-@~ D-@~ D.@E0Amount~ E- A~ E-Թ@~ E-@~ E-@~ E-@~ E-@~ E-E@~ E.@F/Overpayments: Number~ F-;A~ F-a@~ F-@~ F-`0@~ F-@~ F-@@~ F-@~ F.@G0Amount~ G-!A~ G-A~ G-@~ G-P@~ G- @~ G-*@~ G- @~ G.q@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..= d%7> "