�\pjnwill00  ���� 4LBNB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�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 "8�C "8��C  "<��C 8�C "8�C  "<�C  "<�C  <�C  <�C 8�C 8�C  <�C  <�C 8��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,GEORGIA - - - - - - - . 7Number of returns~ 8k�~ 8�2V~ 8!~ 8$A~ 8�A~ 8KA~ 8� A~ 9P@ 0Number of joint returns~ -f~T~ -h�A~ -FA~ - 2A~ -A~ -px A~ -PL A~ . @- 0%Number with paid preparer's signature~ -Ԁ~ -,!)A~ -$�A~ -�A~ -$XA~ -h�A~ -�@~ ._@/Number of exemptions~ -b{�~ -N~ -D~ -ʲW~ - I~ -hU%A~ -$A~ .Y A#7Adjusted gross income (AGI)~ 8'~ 8>�~ 8A~ 8A~ 8f~ 8~ 8*]^~ 9z*0"Salaries and wages in AGI: Number~ -p�~ -؜1A~ -DA~ -`�"A~ -ؖA~ -`T A~ - A~ .`~@1Amount~ -Z~ -տ~ -�~ -�?[~ -�~ -z�=~ -R�~ .��!0Taxable interest: Number~ -�6A~ -(=A~ -�(A~ -p�A~ -8CA~ -mA~ -8�A~ .`@1Amount~ -�.�~ -A~ -p A~ -�A~ -�A~ -A~ -�)A~ .�320Dividends: Number ~ -&A~ -X�A~ -�@~ -<@~ -h�A~ -R@~ -�A~ .@1Amount~ -z�~ - A~ -`L@~ -x;A~ - A~ -@�A~ -_A~ .�@820Business or profession net income (less loss): -------.1Number~ -D!A~ -A~ -@~ -@~ -�@~ -�5@~ - A@~ .@1Amount~ -&~ -%~ - A~ -h� A~ -�9%~ -A~ -L/A~ .>qJ0Number of farm returns~ -t@~ -k@~ -Y@~ -@~ -@~ -@~ -@~ .\@40,Net capital gain (less loss) in AGI: Number~ -^!~ -<@~ -@~ -<@~ -@~ -@M@~ -p@~ .'@1Amount~ -vla~ -hA~ -@@~ -Н@~ -�A~ -@�A~ -T $A~ .�022*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -A~ -@ @~ -� @~ -f@~ -`@~ -Y@~ -L@~ .@1Amount~ -�>y~ -(BA~ -A~ -A~ -�7A~ -�/A~ -h�A~ .@� A.0&Pensions and annuities in AGI: Number~ -!A~ -�$A~ -`(@~ -p@~ -\@~ -|@~ -l@~ .U@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 1Amount~ -'~ -�8/A~ -l7~ -vk~ -8>A~ -P�4A~ -j_~ .P%A*!0"Unemployment compensation: Number~ !- A~ !-c@~ !-]@~ !- R@~ !- _@~ !-j@~ !-@~ !.@"1Amount~ "-a'A~ "-9A~ "-� A~ "-xCA~ "-@~ "-@~ "-�'@~ ".Q@0#0(Social Security benefits in AGI: Number~ #-� A~ #-5@~ #-@~ #-@~ #-B@~ #-@~ #-@~ #.@$1Amount~ $-}~ $-@@~ $-@~ $-vA~ $-T�#A~ $-�5A~ $-�A~ $.A1%0)Self-employment retirement plans: Number~ %-@~ %- @~ %-`@~ %-@~ %-@~ %-@~ %--@~ %.Ӽ@&1Amount~ &-XA~ &-@~ &- @~ &-8@~ &-l@~ &-@~ &-`e@~ &.H�A+'/#Total itemized deductions: Number~ '-4�5A~ '-`B@~ '- OA~ '-T�A~ '-�A~ '-� A~ '- A~ '.d@(0Amount~ (-�~ (-:A~ (-f!v~ (-@*QA~ (-Q~ (-�/~ (-VA~ (. .)0&State and local income taxes: Number~ )3fS~ )3@~ )3І@~ )3A~ )3d�A~ )3p� A~ )3pc A~ )4I@*1Amount~ *3A\~ *3@@~ *3@~ *3_ A~ *3|�,A~ *36~ *3jY~ *4Ze#+0Real estate taxes: Number~ +3L~ +3@~ +3�&@~ +3wA~ +3 9A~ +3{ A~ +3u A~ +4@@,1Amount~ ,3�~ ,3Ю�@~ ,30N@~ ,3A~ ,3(�A~ ,3�#A~ ,3V#~ ,4rA-0Taxes paid: Number~ --�5A~ --U@~ --JA~ --A~ --A~ --X A~ --`� A~ -.f@.1Amount~ .-~ .-(� A~ .-�/A~ .-9~ .->0Z~ .-`v4A~ .-r �~ ..Z/0Interest paid: Number~ /-K~ /-�2@~ /-@j@~ /-X�A~ /-�A~ /-�A~ /-0= A~ /.@01Amount~ 0- ~ 0-(~ 0-@0~ 0-zKw~ 0-BA~ 0-xo~ 0-�~ 0.T10Contributions: Number~ 1-.M~ 1-0@~ 1-@~ 1-SA~ 1- A~ 1-�= A~ 1-E A~ 1.@21Amount~ 2-2~ 2-A~ 2-�A~ 2-R,~ 2-+A~ 2-�8&A~ 2- �/A~ 2.\J3/Taxable income: Number~ 3-|�~ 3-l%~ 3-�; ~ 3-Ɨ(~ 3-A~ 3-x>A~ 3-� A~ 3.@40Amount~ 4-Z�~ 4-�EA~ 4-� y~ 4-� �~ 4-�/~ 4-�~ 4-&o~ 4.R!b#5/Total tax credits: Number~ 5-D~ 5-�A~ 5-OA~ 5-@A~ 5-H�A~ 5-@~ 5-@~ 5.@60Amount~ 6-F�9~ 6-@@~ 6-A~ 6-A~ 6- A~ 6-hiA~ 6-@~ 6.� @!70Child tax credit: Number~ 7-�(A~ 7-@~ 7-0�A~ 7- � A~ 7-sA~ 7-@p@~ 7-@~ 7.81Amount~ 8-d##A~ 8-@~ 8-00@~ 8-A~ 8-`uA~ 8-p@~ 8-@~ 8."90Child care credit: Number~ 9-H1 A~ 9-�@~ 9-u@~ 9- @~ 9-`@~ 9-6@~ 9-@@~ 9.@:1Amount~ :-`~@~ :-K@~ :-@~ :-@~ :-@~ :-@~ :-{@~ :. @&;/Earned income credit: Number~ ;-(A~ ;-y#~ ;-s A~ ;-@~ ;-~ ;-~ ;-~ ;.<0Amount~ <-^~ <-(53A~ <-�=A~ <-@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >-\1&A~ >- A~ >-A~ >-@~ >-~ >-~ >-~ >.?1Amount~ ?-K �ZL �XM �PN �ZO �[P�UQ�[R�RS�!T�WU�QV�WW�VX�Y�\Z�X[�W\�V]�^�V_�T@/Income tax: Number~ @-�~ @-A~ @-H�A~ @-"A~ @-HSA~ @-�/A~ @-� A~ @.@@A5Amount~ A4�~ A4A~ A4l$~ A4(-p&~ B-XtA~ B-@;A~ B- A~ B.@C0Amount~ C-vi!~ C-�<A~ C-)~ C-y~ C-�~ C-�~ C-f�-~ C.x�+D/#Tax due at time of filing: Number~ D-&~ D-p�A~ D-I@~ D-t@~ D-pn@~ D-@~ D-P@~ D.@E0Amount~ E-*~ E-P@~ E-@~ E-SA~ E-pQ A~ E- R A~ E-4�A~ E.0AF/Overpayments: Number~ F-r7�~ F-eH~ F-A~ F- ~ F-aA~ F- �A~ F-�#A~ F.@G0Amount~ G-A}~ G-w~ G-H�,A~ G-w/A~ G-H�*A~ G-A~ G-!A~ G.t�AH; FOOTNOTES:H6H6H6H6H6H6H6H6:I<2Details may not add to totals because of rounding.VJ=NThis table presents aggregates of all returns filed and processed through the TK=LIndividual Master ob (IMF) system during Calendar Year 2003. In general, LL=Dduring administrative or Master ob processing, taxpayer reporting VM=Ndiscrepancies are corrected only to the extent necessary to verify the income WN=Otax liability reported. Most of the other corrections to the taxpayer records QO=Iused for these statistics could not be made because of time and resource WP=Oconstraints. The statistics in this table should, therefore, be used with the NQ=Fknowledge that some of the data have not been perfected or edited for R=statistical purposes.SS=KClassification by State was usually based on the taxpayer's home address. MT=EHowever, some taxpayers may have used the address of a tax lawyer or SU=Kaccountant or the address of a place of business; moreover, such addresses RV=Jcould each have been located in a State other than the State in which the W=taxpayer resided.XX=PThis table includes (a) "substitutes for returns," whereby the Internal Revenue TY=LService constructs returns for certain non-filers on the basis of available SZ=Kinformation and imposes an income tax on the resulting estimate of the tax 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�Rb�Uc�Zd�Ze�Xf�[g�Yh�Ti�Sj�Rk�Wl�Ym�Yn�Uo�3p�>q�^r�\s�Vt�Tu�Vv�Rw�x�Qy�Vz�T{�?|�:}�7~�V�RN`=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 Vb=Nthese deductions would normally be subtracted.) In addition, if standard and Vc=Nitemized deductions were both reported on a tax return, the form of deduction Td=Lactually used in computing income tax was the one used for the statistics. We=OTherefore, if the standard deduction was the form of deduction used, the total Uf=Mreported for itemized deductions was excluded from the statistics. However, Pg=Hthe component deductions were not similarly excluded. As a result, the Oh=Gnumber of returns and related amounts for the component deductions are Ni=Fslightly overstated in relation to the grand total shown for itemized Sj=Kdeductions. These components are also overstated in relation to the total Uk=Mbecause there was a statutory limitation on the total of itemized deductions Ul=Mthat could be claimed by certain high-income taxpayers. This limitation did Qm=Inot affect the component deductions, the sum of which therefore exceeded /n='the total used in computing income tax.:o=2Income tax includes the "alternative minimum tax."Zp=RTotal tax liability differs from "income tax" in that it is the sum of income tax Xq=Pafter subtraction of all tax credits except the "earned income credit," and, in Rr=Jaddition, includes the "alternative minimum tax," taxes from recapture of Ps=Hprior-year investment and low-income housing credits, tax applicable to Rt=JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-Nu=Femployment income and on certain tip income, and certain other income-v=related 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 �<��V��N��PR>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.= hL,�> ��" ������������������������������