\pjnwill00    4\BNB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 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 } 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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,INDIANA - - - - - - - . 7Number of returns~ 8F~ 8A~ 8yA~ 8N A~ 8 A~ 8A~ 8A~ 9@ 0Number of joint returns~ -EI~ -3A~ -p=@~ -aA~ -xA~ -`BA~ -xA~ .@- 0%Number with paid preparer's signature~ -?c~ -\"A~ - A~ -8_A~ -A~ -@A@~ -p@~ .@/Number of exemptions~ -H[~ -Q6A~ -N-~ -G~ -1A~ -$~ -ܱA~ .@#7Adjusted gross income (AGI)~ 8"~ 8b;~ 8_~ 8 ~ 822~ 8$~ 8"h~ 9G*0"Salaries and wages in AGI: Number~ -HBA~ -NA4~ -pA~ -lA~ -OA~ -lA~ -^A~ .@@1Amount~ -)~ -r~ -~~ ->(~ -A~ -B9~ -An~ .f!0Taxable interest: Number~ -<15A~ --A~ -bA~ -`A~ -XA~ -HA~ -P.@~ .@1Amount~ -~ -A~ - A~ -8A~ -,A~ -`Y A~ -vA~ .YA0Dividends: Number ~ ->q%~ -A~ -@@~ -s@~ -P @~ -R@~ -t@~ .@1Amount~ -P77A~ -A~ -@~ -8A~ -A~ -P4A~ -TA~ .4A820Business or profession net income (less loss): -------.1Number~ -,mA~ -@~ -@ @~ -i@~ -h@~ -@~ -y@~ .@1Amount~ -~ -" A~ -ȅA~ -A~ - A~ -(A~ -.~ .0&A0Number of farm returns~ -*@~ -@~ -@~ -Z@~ -h@~ -I@~ -f@~ .@40,Net capital gain (less loss) in AGI: Number~ -A~ -О@~ -@~ -`>@~ - @~ -@~ -@#@~ .@1Amount~ -|yGA~ -U@~ -@~ -peA~ -3A~ -:A~ -A~ .^x22*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -PA~ - E@~ -@~ -@~ -@~ --@~ -w@~ .Ʀ@1Amount~ -m~ -U A~ -nA~ -tuA~ -A~ -,A~ -[A~ .A.0&Pensions and annuities in AGI: Number~ -ƅ ~ -A~ -P@~ -p@~ -@~ -H@~ -@~ .s@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  1Amount~ -&7~ -M~ ->5~ -2V~ - @S~ -`(A~ -/~ .hW A*!0"Unemployment compensation: Number~ !- A~ !-O@~ !-~@~ !-`@~ !-@~ !-=@~ !-'@~ !.t@"1Amount~ "-R/~ "-' A~ "- A~ "-hA~ "- {A~ "-7@~ "-@~ ".ܘ@0#0(Social Security benefits in AGI: Number~ #-j A~ #-H@~ #-@~ #--@~ #-~@~ #-S@~ #-&@~ #.2@$1Amount~ $-zYr~ $-@~ $-u@~ $-@A~ $-&~ $-A~ $-4A~ $.@1%0)Self-employment retirement plans: Number~ %-@~ %-P@~ %-@~ %-@~ %-ȡ@~ %-Ԡ@~ %-@~ %.°@&1Amount~ &-~ A~ &-̛@~ &-@~ &-@~ &-@~ &-@~ &-@~ &.pk@+'/#Total itemized deductions: Number~ '-|,A~ '-0@~ '-@~ '-0A~ '-`A~ '- A~ '-h4A~ '.@(0Amount~ (-V~ (-h.A~ (-.~ (-~ (-<1KA~ (-MDA~ (-2~ (.~l.)0&State and local income taxes: Number~ )3+A~ )39@~ )3f@~ )3|A~ )3A~ )3A~ )30.A~ )4@*1Amount~ *3z~ *3@@~ *3`@~ *3A~ *3&)~ *3#~ *3, &A~ *4nI)#+0Real estate taxes: Number~ +33~ +3`@~ +3@~ +3-A~ +3PA~ +36A~ +3A@~ +4@@,1Amount~ ,3S~ ,3 @~ ,3`@~ ,3&A~ ,3\A~ ,3(A~ ,3]A~ ,4A-0Taxes paid: Number~ --L,A~ --@~ --@~ --0A~ --A~ --A~ --H8A~ -.`@.1Amount~ .-f#~ .-h8A~ .-ȵA~ .-W"~ .-hA~ .-n6~ .-A~ ..8*A/0Interest paid: Number~ /-V1~ /-!@~ /-`@~ /-A~ /- A~ /-hA~ /-7@~ /.q@01Amount~ 0-[p~ 0-A~ 0-\A~ 0-.@~ 0-d~ 0-1A~ 0-wD~ 0. A10Contributions: Number~ 1-b'A~ 1-@~ 1-@~ 1-00A~ 1- A~ 1-A~ 1-@~ 1.@21Amount~ 2-.~ 2-`@~ 2-`@~ 2-LA~ 2--A~ 2-tA~ 2-A~ 2.n#3/Taxable income: Number~ 3-.~ 3-A~ 3-جA~ 3-e ~ 3-A~ 3-ȹA~ 3-pA~ 3.@@40Amount~ 4- ~ 4-2~ 4-.~ 4-2Q~ 4-ޓ=~ 4- B~ 4-kA~ 4.L#5/Total tax credits: Number~ 5- )A~ 5-@@~ 5-x A~ 5-= A~ 5-A~ 5-2@~ 5-@~ 5.@60Amount~ 6-t'A~ 6-@ @~ 6-@~ 6-@t A~ 6-P= A~ 6-@~ 6-(@~ 6.@!70Child tax credit: Number~ 7-0|"A~ 7-@~ 7-@~ 7-A~ 7-A~ 7-P@~ 7- @~ 7.81Amount~ 8-/ A~ 8-J@~ 8-@@~ 8-A~ 8-(fA~ 8-)@~ 8-{@~ 8."90Child care credit: Number~ 9-U@~ 9-@~ 9-@~ 9-@~ 9-@~ 9-@/@~ 9-@~ 9.$@:1Amount~ :-@~ :-p@~ :-\@~ :-I@~ :-@~ :-@~ :-@~ :.@&;/Earned income credit: Number~ ;-TRA~ ;-A~ ;-П@~ ;- @~ ;-~ ;-~ ;-~ ;.<0Amount~ <-X%A~ <-Ԁ A~ <-0A~ <-<@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >-0A~ >-t'A~ >-г@~ >-9@~ >-~ >-~ >-~ >.?1Amount~ ?-&%~ ?-4A~ ?-/@~ ?-@~ ?-~ ?-~ ?-~ ?.@ 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~ @-}~ @-A~ @-A~ @-\XA~ @-|A~ @- A~ @-A~ @.@A5Amount~ A4P~ A4`+ A~ A4 A~ A4_^~ A4>~ A4~~ A4j~ A4 %B/Total tax liability: Number~ B-j~ B-%A~ B-A~ B-A~ B-tA~ B-ȶA~ B-`A~ B.@C0Amount~ C-{~ C-~A~ C-f#~ C-ke~ C-:ڛ~ C-z7~ C-~ C.J+D/#Tax due at time of filing: Number~ D-yA~ D-@~ D-H@~ D-b@~ D-@~ D-`z@~ D- @~ D.@E0Amount~ E-f4A~ E->@~ E-@~ E-@~ E-A~ E-A~ E-A~ E.M"AF/Overpayments: Number~ F-%~ F-7~ F-xtA~ F-AA~ F-lmA~ F-@JA~ F-=@~ F.@G0Amount~ G-(~ G-ƺB~ G-?&~ G-6~ G-5~ G-<A~ G-|A~ G.(NAH; 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 `laRbUcZdZeXf[gYhTiSjRkWlYmYnUo3p>q^r\sVtTuVvRwxQyVzT{?|:}7~VRN`=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 <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.= Hl*> "