�\pjnwill00  ���  4bBNB�  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 $ ��C $ �������������������U} �} �  �  �l �� �� �� �  Z �� �� �� �q �} �a8 �� �� �� ��8 �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,IDAHO - - - - - - - . 6Number of returns~ 7c!A~ 7l A~ 7@~ 7 B@~ 7@~ 7@~ 7@@~ 7@ 0Number of joint returns~ -A~ -@H@~ -@~ -N@~ -`@~ -@@~ -@~ .X@- 0%Number with paid preparer's signature~ -P�A~ -@~ -@~ -P+@~ -`b@~ -@~ -@~ .@1Number of exemptions~ -ΨK~ -�A~ -A~ -�A~ -p� A~ -0X@~ -|@~ .m@#9Adjusted gross income (AGI)~ :~ :U`~ : *@A~ :& ~ :> ~ :~ :Rl�~ ;^*0"Salaries and wages in AGI: Number~ -A~ -@�A~ -`@~ - k@~ -@2@~ -E@~ -�/@~ .@2Amount~ -B~ -:A~ -�(g~ -_�~ -�~ -2~ -^}~ .=0A!0Taxable interest: Number~ -, A~ -@@~ -@ @~ -� @~ -@~ -@~ -@~ .@2Amount~ -]"A~ -@J@~ -@@~ -@~ -`@~ -@~ -@~ .(2A0Dividends: Number ~ -T@~ -s@~ -9@~ -u@~ -@~ -@~ -@~ .@2Amount~ -A~ -`@~ -@V@~ -`Q@~ -@~ -(@~ -L@~ .0@830Business or profession net income (less loss): -------.2Number~ -�@~ -@~ -T@~ -D@~ -@@~ -@~ -I@~ .h@2Amount~ -{0~ -`H@~ -�@~ -0�@~ -@~ -@~ -�A~ .�6A0Number of farm returns~ -@\@~ -@~ -Ц@~ -X@~ -`@~ -@~ -D@~ .@@40,Net capital gain (less loss) in AGI: Number~ -@~ -@;@~ -@~ -@p@~ -~@~ -@~ -@~ .@2Amount~ -01)A~ - @~ -o@~ -@@~ -@~ -_@~ -�A~ .lA23*Taxable Individual Retirement Arrangements-------.2distributions: Number~ -J@~ -@~ -@~ -@~ -@~ -@~ -@~ .p@2Amount~ -A~ -p@~ -@@~ -@~ -`@~ -`C@~ -@Y@~ .@h@.0&Pensions and annuities in AGI: Number~ -P@~ -@~ -@~ -p@~ -@?@~ -@~ -@~ .@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 2Amount~ -*OT~ -� A~ -A~ -�&A~ -JA~ -pA~ -�A~ .@*!0"Unemployment compensation: Number~ !-`@~ !-@~ !-@~ !-@~ !-@~ !-2@~ !-@~ !.X@"2Amount~ "-X. A~ "-p@~ "-@~ "-`@~ "-�@~ "-R@~ "-@~ ".h@0#0(Social Security benefits in AGI: Number~ #-@~ #-D@~ #-@~ #-@~ #-@~ #-@~ #-@~ #.@$2Amount~ $-ܑA~ $-@~ $-@~ $-y@~ $-`@~ $-@~ $-@~ $.@1%0)Self-employment retirement plans: Number~ %-x@~ %-i@~ %-h@~ %-~@~ %-@~ %-0@~ %-@~ %.@&2Amount~ &-�0@~ &-`@~ &-@~ &-ģ@~ &-I@~ &- @~ &-@~ &.l@+'1#Total itemized deductions: Number~ '- A~ '-J@~ '-�9@~ '-�4@~ '-@~ '-@}@~ '-@~ '.Ķ@(0Amount~ (-V~ (- �A~ (- A~ (-$A~ (-hJ*A~ (-!~ (-\!A~ (.^A.)0&State and local income taxes: Number~ )4A~ )4h@~ )4@~ )41@~ )4@~ )4@@~ )4@E@~ )/s@*2Amount~ *4ܱ&A~ *4@~ *4@~ *4�@~ *4EA~ *40@~ *4x�A~ */A#+0Real estate taxes: Number~ +4A~ +4@~ +4@@~ +4@@~ +4�=@~ +47@~ +4@@~ +/@,2Amount~ ,4TA~ ,4@~ ,4@~ ,4@@~ ,4@9@~ ,4@~ ,4{@~ ,/@-0Taxes paid: Number~ -- � A~ --@A@~ --@~ --�3@~ --@~ --@~ --@~ -.ö@.2Amount.-lg0A.-h|@~ .-@~ .-HA~ .- A~ .-�A~ .-X� A~ ..@� A/0Interest paid: Number~ /-0�A~ /-@~ /-@~ /-U@~ /-@@~ /-@~ /-#@~ /.@02Amount~ 0-t<6A~ 0- @~ 0-B@~ 0-t<A~ 0-ԬA~ 0-�8 A~ 0- A~ 0.0@10Contributions: Number~ 1-0�A~ 1-C@~ 1-@~ 1-N@~ 1- y@~ 1-O@~ 1-h@~ 1.@22Amount~ 2-X="A~ 2-@@~ 2-@~ 2-@~ 2-A~ 2-@~ 2-@~ 2.<@31Taxable income: Number~ 3-H�A~ 3-@~ 3-@~ 3-@~ 3-@~ 3-@~ 3-@~ 3.@40Amount~ 4- iA~ 4-QA~ 4-�8~ 4-�~ 4-ֱ�~ 4-�/v~ 4-�1�~ 4.�#51Total tax credits: Number~ 5-oA~ 5-b@~ 5- @@~ 5-_@~ 5-c@~ 5-@~ 5-@~ 5.ܞ@60Amount~ 6-h7A~ 6-@~ 6-@~ 6-@@~ 6-@~ 6-@@~ 6-@~ 6.E@!70Child tax credit: Number~ 7-P1�@~ 7-z@~ 7-_@~ 7-�"@~ 7-L@~ 7-@~ 7-@~ 7.82Amount~ 8-@~ 8-Ԣ@~ 8-L@~ 8-@~ 8-`|@~ 8-@~ 8-J@~ 8."90Child care credit: Number~ 9-@~ 9-@~ 9-ڬ@~ 9-@~ 9-@~ 9-@~ 9-D@~ 9.n@:2Amount~ :-@~ :-`}@~ :-@~ :-~@~ :- @~ :-\@~ :-@~ :.^@&;1Earned income credit: Number~ ;-@~ ;-`@~ ;-@~ ;-ڴ@~ ;-~ ;-~ ;-~ ;.<0Amount~ <- A~ <-{@~ <-j@~ <-@~ <-~ <-~ <-~ <.3=3+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>2Number~ >-c@~ >-_@~ >-@@~ >-@~ >-~ >-~ >-~ >.?2Amount~ ?-xA~ ?-�;@~ ?-B@~ ?-\@~ ?-~ ?-~ ?-~ ?.@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �>K �ZL �XM �PN �ZO �[P�UQ�[R�RS�!T�WU�QV�WW�VX�Y�\Z�X[�W\�V]�^�V_�T@1Income tax: Number~ @-l�A~ @-@@~ @-@~ @-P@~ @-u@~ @-@~ @-@~ @.@A0Amount~ A-�)�~ A-@~ A-@~ A-(A~ A-A~ A-A~ A-l�A~ A.�,+%B1Total tax liability: Number~ B-A~ B-@v@~ B-@@~ B-л@~ B-0@~ B-@@~ B-@@~ B.@C0Amount~ C-�~ C-@@~ C-&@~ C-`A~ C-A~ C-A~ C-LzA~ C.>Q,+D1#Tax due at time of filing: Number~ D-pl@~ D-@@~ D-@~ D-0@~ D-@@~ D-2@~ D-T@~ D.Ψ@E0Amount~ E-̫A~ E-@~ E-^@~ E- 9@~ E-@~ E-@~ E-_@~ E.0@F1Overpayments: Number~ F-A~ F-A~ F-@~ F-@~ F-�@~ F-@~ F-@~ F.x@G0Amount~ G-S&A~ G-f A~ G-@~ G-@�A~ G- I@~ G-c@~ G-@@~ G..@H< FOOTNOTES:H5H5H5H5H5H5H5H5: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.= X�\+�> ��" ������������������������������