\pjnwill00   - G4B OB  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  U} }    l      Z    q } p>    >                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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,DISTRICT OF COLUMBIA - - - - - - - . ;Number of returns~ <0A~ <g@~ <?@~ <@~ <@~ <(@~ <@~ =@ 0Number of joint returns~ -@~ -a@~ -ԫ@~ -<@~ -7@~ -۵@~ -@~ .@- 0%Number with paid preparer's signature~ -`A~ -N@~ -@~ -@@~ -@~ - @~ -/@~ .Ϲ@/Number of exemptions~ -;A~ -(-A~ -0q@~ -@~ - @~ -Z@~ -c@~ .@#;Adjusted gross income (AGI)~ <*y~ <$A~ <&!E~ <~%~ <v)~ <>V~ <X~ =^(*0"Salaries and wages in AGI: Number~ -` A~ -@~ -V@~ -~@~ -@~ -y@~ -@T@~ .@1Amount~ -~ -D&A~ -l,A~ -ܲ>A~ -^Mi~ -FE~ -J~ .xAA!0Taxable interest: Number~ -`c@~ -\@~ -@~ -@~ -@@~ -@~ -@~ .@1Amount~ -|A~ -@I@~ -@~ -@~ -@@~ -@~ -@~ .8[A0Dividends: Number ~ -@~ -@~ -+@~ -@~ -@~ -@~ -@~ .@1Amount~ -0mA~ -@~ -@~ -@~ -@@~ -]@~ -@~ .Xj A820Business or profession net income (less loss): -------.1Number~ -`A@~ -@~ -@~ -k@~ -@~ -X@~ -a@~ .@1Amount~ -z%~ -@~ -@@~ -@~ -@~ -`@~ -A~ .A0Number of farm returns~ -q@~ -B@~ -.@~ -7@~ -C@~ -;@~ -O@~ .S@40,Net capital gain (less loss) in AGI: Number~ -@~ -r@~ -$@~ -t@~ -@~ -@~ -@~ .ػ@1Amount~ -x'A~ - @~ -y@~ - @~ -@~ -.@~ -@~ .N)22*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -@~ -@~ -P@~ -@~ -@~ -8@~ -@~ .@1Amount~ -`@~ -Z@~ -@~ -@~ -@~ -@~ -@~ .@.0&Pensions and annuities in AGI: Number~ - @~ -U@~ -@~ -n@~ -@~ -@~ -h@~ .@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  1Amount~ -D~ -;@~ -P@~ -0 A~ -e A~ -]A~ -A~ .Z@*!0"Unemployment compensation: Number~ !-@~ !-u@~ !-@~ !-@~ !-H@~ !-@~ !-~@~ !.[@"1Amount~ "-)@~ "-N@~ "-@~ "-\@~ "-S@~ "-ʢ@~ "-@~ ".`@0#0(Social Security benefits in AGI: Number~ #-@~ #-(@~ #-D@~ #-@~ #-H@~ #-"@~ #-@~ #.X@$1Amount~ $-lA~ $-@~ $-@~ $-@~ $-@@~ $-@~ $-@~ $.a@1%0)Self-employment retirement plans: Number~ %-@~ %-a@~ %-``@~ %-w@~ %-P}@~ %-|@~ %-@~ %..@&1Amount~ &-@~ &-Ȇ@~ &-`@~ &-@~ &-@~ &-@~ &->@~ &.u@+'/#Total itemized deductions: Number~ '- @~ '-@~ '-@~ '-c@~ '-@~ '-D@~ '-@~ '.@(0Amount~ (-~ (- p@~ (-x;A~ (-|A~ (-ؔA~ (-xA~ (-v #~ (.24.)0&State and local income taxes: Number~ )3PK@~ )3@~ )3G@~ )3@@~ )3)@~ )3@~ )3@@~ )4@*1Amount*3Pn*A*3K@@~ *3@~ *3i@~ *3`M@~ *3`@~ *3A~ *4l|A#+0Real estate taxes: Number~ +3@~ +3@~ +3@~ +3@~ +3F@~ +3@~ +3v@~ +4k@,1Amount~ ,33A~ ,3#@~ ,3@~ ,3w@~ ,3@~ ,3@~ ,3x@~ ,4`r@-0Taxes paid: Number~ --E@~ --M@~ --@~ --3@~ --@~ --7@~ --@~ -.@.1Amount.-N${/A.-ˡE@~ .-.@~ .-@~ .-@~ .-%@~ .- A~ ..A/0Interest paid: Number~ /-*@~ /-@~ /-W@~ /-@~ /-@~ /-H@~ /-@~ /.Ӿ@01Amount~ 0-H5~ 0-@~ 0-;@~ 0-@@~ 0-XA~ 0-p@~ 0-@ A~ 0. A10Contributions: Number~ 1-@~ 1- @~ 1-@~ 1-@~ 1-K@~ 1-y@~ 1-i@~ 1.@21Amount~ 2-: ~ 2-w@~ 2-:@~ 2-@~ 2-h@~ 2-@~ 2-6@~ 2. A3/Taxable income: Number~ 3-x* A~ 3-@@~ 3-`@~ 3- w@~ 3-@~ 3-@@~ 3-~@~ 3.@40Amount~ 4-Vʗ~ 4- A~ 4-v"~ 4->]~ 4-_Z~ 4-8/A~ 4-8 ?A~ 4.r#5/Total tax credits: Number~ 5-@~ 5-@~ 5-@@~ 5-@_@~ 5-@~ 5-8@~ 5-@~ 5.@60Amount~ 6-В@~ 6-@~ 6-O@~ 6-@@~ 6-r@~ 6-@~ 6-\@~ 6.@!70Child tax credit: Number~ 7-@@~ 7-5@~ 7-t@~ 7-@~ 7-ٲ@~ 7-T@~ 7-@~ 7.81Amount~ 8-d@~ 8-4@~ 8-ɺ@~ 8-@~ 8-ݰ@~ 8-X@~ 8-ȏ@~ 8."90Child care credit: Number~ 9-{@~ 9-@~ 9-@~ 9-@~ 9-|@~ 9-@~ 9-@~ 9.ȅ@:1Amount~ :-@~ :-y@~ :-n@~ :-@~ :-@~ :-px@~ :-ȅ@~ :.py@&;/Earned income credit: Number~ ;-@~ ;-@~ ;-@~ ;-,@~ ;-~ ;-~ ;-~ ;.<0Amount~ <-@~ <-@~ <-@~ <-@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >-@~ >-`@~ >-2@~ >-ؐ@~ >-~ >-~ >-~ >.?1Amount~ ?-@~ ?- j@~ ?-@~ ?-w@~ ?-~ ?-~ ?-~ ?.@ lA B C D E F G H I fJ >K ZL XM PN ZO [PUQ[RRS!TWUQVWWVXY\ZX[W\V]^V_T@/Income tax: Number~ @-T A~ @-@@~ @- p@~ @- @~ @-@~ @-@~ @-@~ @.@A5Amount~ A4ғ~ A4@T@~ A4 @~ A4SA~ A4HA~ A4XA~ A4A~ A4f\K%B/Total tax liability: Number~ B- A~ B-r@~ B-`@~ B-@~ B- @~ B-@@~ B-@~ B.@C0Amount~ C-U~ C-@~ C->@~ C- A~ C-A~ C- A~ C-A~ C.t3A+D/#Tax due at time of filing: Number~ D-@~ D-&@~ D-@~ D-[@~ D-!@~ D-@~ D-W@~ D.έ@E0Amount~ E-TA~ E-@~ E-@~ E-@~ E-@@~ E-@~ E-@~ E.E@F/Overpayments: Number~ F- A~ F-`X@~ F-w@~ F-@~ F-@@~ F-s@~ F-@~ F.@G0Amount~ G-A~ G-@~ G-P@~ G-@~ G-`T@~ G-*@~ G-@~ G.@H7 FOOTNOTES:H6H6H6H6H6H6H6H6:I82Details may not add to totals because of rounding.VJ9NThis table presents aggregates of all returns filed and processed through the TK9LIndividual Master ob (IMF) system during Calendar Year 2003. In general, LL9Dduring administrative or Master ob processing, taxpayer reporting VM9Ndiscrepancies are corrected only to the extent necessary to verify the income WN9Otax liability reported. Most of the other corrections to the taxpayer records QO9Iused for these statistics could not be made because of time and resource WP9Oconstraints. The statistics in this table should, therefore, be used with the NQ9Fknowledge that some of the data have not been perfected or edited for R9statistical purposes.SS9KClassification by State was usually based on the taxpayer's home address. MT9EHowever, some taxpayers may have used the address of a tax lawyer or SU9Kaccountant or the address of a place of business; moreover, such addresses RV9Jcould each have been located in a State other than the State in which the W9taxpayer resided.XX9PThis table includes (a) "substitutes for returns," whereby the Internal Revenue TY9LService constructs returns for certain non-filers on the basis of available SZ9Kinformation and imposes an income tax on the resulting estimate of the tax R[9Jbase, i.e., "taxable income," and (b) returns of nonresident or departing \9aliens.R]9JItemized deductions include any amounts reported by the taxpayer, even if P^9Hthey could not be used in computing "taxable income," the base on which N_9Fthe regular income tax was computed. Thus, total itemized deductions `laRbUcZdZeXf[gYhTiSjRkWlYmYnUo3p>q^r\sVtTuVvRwxQyVzT{?|:}7~VRN`9Finclude amounts that did not have to be reported by taxpayers with no Qa9I"adjusted gross income." (Adjusted gross income is the total from which Vb9Nthese deductions would normally be subtracted.) In addition, if standard and Vc9Nitemized deductions were both reported on a tax return, the form of deduction Td9Lactually used in computing income tax was the one used for the statistics. We9OTherefore, if the standard deduction was the form of deduction used, the total Uf9Mreported for itemized deductions was excluded from the statistics. However, Pg9Hthe component deductions were not similarly excluded. As a result, the Oh9Gnumber of returns and related amounts for the component deductions are Ni9Fslightly overstated in relation to the grand total shown for itemized Sj9Kdeductions. These components are also overstated in relation to the total Uk9Mbecause there was a statutory limitation on the total of itemized deductions Ul9Mthat could be claimed by certain high-income taxpayers. This limitation did Qm9Inot affect the component deductions, the sum of which therefore exceeded /n9'the total used in computing income tax.:o92Income tax includes the "alternative minimum tax."Zp9RTotal tax liability differs from "income tax" in that it is the sum of income tax Xq9Pafter subtraction of all tax credits except the "earned income credit," and, in Rr9Jaddition, includes the "alternative minimum tax," taxes from recapture of Ps9Hprior-year investment and low-income housing credits, tax applicable to Rt9JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-Nu9Femployment income and on certain tip income, and certain other income-v9related taxes.Mw:EEarned income credit includes both the refundable and non-refundable Rx:Jportions. The non-refundable portion could reduce income tax and certain Py:Hrelated taxes to zero; credit amounts in excess of tax, or amounts when ;z:3there was no tax liability at all, were refundable.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 <VNPR: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.= X\+> "