�\pjnwill00  ���� �4IBNB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��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 "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 $ �������������������U} �} �  �  �l �� �� �� �  Z �� �� �� �q �} �`9 �� �� �� ��9 �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,IOWA - - - - - - - . 6Number of returns~ 7JP~ 7 �A~ 7�A~ 7 A~ 7X�A~ 7R@~ 7@~ 8}@ 0Number of joint returns~ -b"A~ -@@~ -@t@~ -yA~ -h�A~ -0@~ -@~ .@- 0%Number with paid preparer's signature~ -�6~ -}A~ -A~ -`�A~ -X�A~ -@~ -@~ .o@/Number of exemptions~ -��~ -6�'~ -dA~ -V"A~ -"~ -\:A~ -XwA~ .�"@#6Adjusted gross income (AGI)~ 7� ~ 7n~ 7*~ 7u~ 7\�~ 7n�~ 7g�~ 8c{*0"Salaries and wages in AGI: Number~ -֦D~ -A~ -ЅA~ -(� A~ -ȍA~ -@~ -@t@~ .@1Amount~ -*P~ ~ -n~ -~ -�~ -vxa~ -o~ -<`TA~ .�!0Taxable interest: Number~ -.~ -� A~ - 5@~ -ȅA~ -A~ -�3@~ -@~ .@1Amount~ -e~ -,oA~ -A~ -A~ -A~ -0A~ -A~ .X�A0Dividends: Number ~ -A~ -p@~ -�"@~ -s@~ -K@~ -�!@~ -]@~ .+@1Amount~ ->�.~ -0@~ -�,@~ -P@~ -@@~ -@~ -@~ .�! A820Business or profession net income (less loss): -------.1Number~ -�,A~ -�@~ -@~ -@A@~ -@~ -@w@~ -@~ .:@1Amount~ -`g~ -?@~ -�A~ -L�A~ -A~ -P�A~ - `A~ .�A0Number of farm returns~ -@~ -@~ -@~ -@@~ -5@~ -P@~ -j@~ .@40,Net capital gain (less loss) in AGI: Number~ -h�A~ -�8@~ -@~ - U@~ -@~ -�;@~ -�)@~ .@1Amount~ -4A~ -�@~ -@@~ - @~ -�.@~ -�2@~ -h� A~ .� 122*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -�@~ -@~ -@~ -@~ -@~ -@~ -i@~ .4@1Amount~ -'A~ -@~ -А@~ -EA~ -A~ -L@~ -@~ .@2@.0&Pensions and annuities in AGI: Number~ -(� A~ -P@~ -@~ -@~ -@~ -j@~ -%@~ .@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 1Amount~ -*k�~ -tA~ -�8A~ -�$A~ -�&~ -4�A~ -�A~ .0@*!0"Unemployment compensation: Number~ !-@~ !-@~ !-@~ !-@~ !-S@~ !-@~ !-L@~ !.@b@"1Amount~ "-T�A~ "-P@~ "-@~ "-� @~ "- @~ "-@.@~ "-@~ ".H@0#0(Social Security benefits in AGI: Number~ #-z@~ #-@~ #-�5@~ #-` @~ #-h@~ #-@~ #-v@~ #.@$1Amount~ $-N�=~ $-@~ $-`V@~ $-� A~ $-]A~ $-\A~ $-@�A~ $.@,@1%0)Self-employment retirement plans: Number~ %-@~ %-@~ %-0@~ %-t@~ %-4@~ %-d@~ %-2@~ %.d@&1Amount~ &-H@~ &-ܗ@~ &-@~ &-@~ &-@~ &-@~ &-`p@~ &.3@+'/#Total itemized deductions: Number~ '-A~ '-@@~ '-E@~ '-�3@~ '-`R@~ '-`@~ '- |@~ '.@(0Amount~ (-~�~ (-X�"A~ (-T�A~ (-B~ (-d~ (-FUI~ (-&K~ (.Ķ(A.)0&State and local income taxes: Number~ )3A~ )3@@~ )3`@~ )3@~ )3 /@~ )3p@~ )3`@~ )4b@*1Amount~ *3Tc~ *3R@~ *3@~ *3cA~ *3� A~ *3^A~ *3A~ *4L�A#+0Real estate taxes: Number~ +3A~ +3@~ +3@~ +3@~ +3@~ +3_@~ +3i@~ +4@,1Amount~ ,3.~ ,3� @~ ,3�@~ ,3@~ ,3�A~ ,3�A~ ,3�'A~ ,4@5@-0Taxes paid: Number~ --T�A~ --�@~ --�@~ --�$@~ --]@~ --@~ --y@~ -.@.1Amount~ .-�CA~ .-0@~ .-@~ .-0�A~ .-z#~ .-p�A~ .-VO!~ ..A/0Interest paid: Number~ /-�1A~ /-L@~ /-�!@~ /-v@~ /-0@~ /-�@~ /- F@~ /.@01Amount~ 0-֠�~ 0-P@~ 0-@~ 0-�A~ 0-&(~ 0-FA~ 0-�A~ 0.�6A10Contributions: Number~ 1-lPA~ 1-@J@~ 1-@@~ 1-@~ 1-`@~ 1-`@~ 1- m@~ 1.@21Amount~ 2->@~ 2-`@~ 2-@@~ 2- �@~ 2-�/ A~ 2-`+A~ 2-�: A~ 2.TA3/Taxable income: Number~ 3-�A~ 3-h�A~ 3-A~ 3-0N@~ 3- @~ 3.v@40Amount~ 4-z@~ 4-�!2A~ 4-d�~ 4-b~ 4-b~ 4-bG~ 4-W~ 4.F#5/Total tax credits: Number~ 5-tA~ 5-@@~ 5-K@~ 5-@~ 5-|@~ 5-!@~ 5-@+@~ 5.@60Amount~ 6-($A~ 6-@~ 6-`@~ 6-c@~ 6-X*A~ 6-@~ 6-@~ 6. @!70Child tax credit: Number~ 7-ܽA~ 7-W@~ 7-�9@~ 7-r@~ 7-0@~ 7-@@~ 7-@~ 7.81Amount~ 8-|A~ 8-1@~ 8-@~ 8-`@~ 8-w@~ 8- @~ 8-@~ 8."90Child care credit: Number~ 9-P@~ 9-@~ 9-@~ 9-@@~ 9-@@~ 9-@~ 9-x@~ 9.@:1Amount~ :-@~ :-@~ :-@~ :-m@~ :-@~ :-ͱ@~ :-d@~ :. s@&;/Earned income credit: Number~ ;-p}A~ ;-`@~ ;-@~ ;-u@~ ;-~ ;-~ ;-~ ;.<0Amount~ <-dA~ <-�-A~ <- @~ <-@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >-%A~ >-e@~ >-6@~ >-@~ >-~ >-~ >-~ >.?1Amount~ ?- A~ ?-A~ ?-@~ ?-V@~ ?-~ ?-~ ?-~ ?.@ �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@/Income tax: Number~ @-<..A~ @- A~ @-A~ @- A~ @-SA~ @-F@~ @-@~ @.x@A0Amount~ A-a~ A-l@~ A-@�A~ A-i,~ A-*`B~ A-R*A~ A-1A~ A.n`%B/Total tax liability: Number~ B-/A~ B-_A~ B-@�A~ B-lA~ B-dA~ B-K@~ B-@~ B.{@C0Amount~ C-y~ C-A~ C-�(A~ C-ę(A~ C-1A~ C-7~ C-~J~ C.Jb+D/#Tax due at time of filing: Number~ D-�8A~ D-@~ D-i@~ D-@~ D-K@~ D-@~ D-@@~ D. @E0Amount~ E-|8"A~ E-@~ E-@j@~ E-�@~ E-P@~ E-g@~ E- @~ E.�3AF/Overpayments: Number~ F-`j.A~ F-p_A~ F-A~ F-�A~ F-hA~ F-@~ F-�@~ F.e@G0Amount~ G-%h~ G-A~ G-<>A~ G-A~ G-,�A~ G-A~ 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�>�����������?�:�7��<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.= 8X|)C> ��" ������������������������������