�\pjnwill00  ���  4]BNB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�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 $ ��C $ �C $"<������������������U} �} � � �  �l �� �� �� �  Z �� �� �� �q �} �d �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ?KENTUCKY , , , , , , , - .Number of returns~ /Wj~ /�3&A~ /A~ /�A~ /(S A~ /`2@~ /�@~ 0^@ 1Number of joint returns~ 2ƻ/~ 2H�A~ 2p@~ 2p�A~ 2A~ 2@~ 2g@~ 3@1@- 1%Number with paid preparer's signature~ 2nD~ 2OA~ 2A~ 2 A~ 2\A~ 2@~ 2@~ 3'@4Number of exemptions~ 2*~ 2fTC~ 2d"A~ 2@F&A~ 2x #A~ 2D`A~ 2@� A~ 3`@#.Adjusted gross income (AGI)~ /f�~ /�#t~ /F�~ /~ /�:b~ /W~ /�I~ 0H*1"Salaries and wages in AGI: Number~ 2V[~ 2[#~ 2h A~ 2�A~ 2D A~ 2@~ 2Ђ@~ 3@5Amount~ 2q8 ~ 2L~ 2>{A~ 2j ~~ 2@�~ 2N/�~ 2�~ 3�!1Taxable interest: Number~ 26.~ 2pUA~ 2�,@~ 2PA~ 2ZA~ 2@~ 2@~ 3@5Amount~ 2Z]~ 20A~ 2@+A~ 2 A~ 2O A~ 2�7A~ 2ЀA~ 3�A1Dividends: Number ~ 2p�A~ 2@~ 2@~ 2@~ 2 @~ 2@~ 2 @~ 3@5Amount~ 2�:~ 2p{@~ 2@~ 2@~ 2�,@~ 2@~ 2ȈA~ 3�A860Business or profession net income (less loss): 222222235Number~ 2@zA~ 20l@~ 2@~ 2`@~ 2@~ 2�@~ 22@~ 3@5Amount~ 2�~ 2aA~ 2SA~ 2�6A~ 2(3A~ 2h A~ 2|LA~ 3�A1Number of farm returns~ 2p@~ 2@~ 2@~ 2@~ 2@~ 2:@~ 2h@~ 3<@41,Net capital gain (less loss) in AGI: Number~ 2gA~ 2@~ 2@@~ 2`&@~ 2@~ 2O@~ 2S@~ 3I@5Amount~ 2&d~ 2P@~ 2 i@~ 2 #@~ 2�'@~ 2@~ 2x(A~ 3.A26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2P@~ 2w@~ 2}@~ 2@~ 2@~ 2h@~ 2@~ 3 @5Amount~ 2V�9~ 2P@~ 2Щ@~ 2HqA~ 2xoA~ 2بA~ 2A~ 3i@.1&Pensions and annuities in AGI: Number~ 2UA~ 2@~ 2@~ 2P@~ 2 @~ 2!@~ 2 @~ 3@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 5Amount~ 2~ 2%A~ 2v$~ 2�$/A~ 2t=~ 2�"A~ 2,^ A~ 3PD@*!1"Unemployment compensation: Number~ !2A~ !2@~ !2@~ !2Z@~ !2@~ !2#@~ !2֩@~ !3p@"5Amount~ "2�#!A~ "2PA~ "2x@~ "2 tA~ "2'@~ "2@~ "2@~ "3@0#1(Social Security benefits in AGI: Number~ #2@~ #2©@~ #2@~ #2[@~ #22@~ #2a@~ #2@~ #3B@$5Amount~ $2FP;~ $2@~ $2@~ $2 , A~ $2� A~ $2OA~ $2�=A~ $3@1%1)Self-employment retirement plans: Number~ %2@@~ %2v@~ %2q@~ %2Њ@~ %2@~ %2ȕ@~ %2Ԩ@~ %3 @&5Amount~ &20@~ &2@~ &2p@~ &2P@~ &2@~ &2 @~ &2 c@~ &3@+'4#Total itemized deductions: Number~ '2�2"~ '2%@~ '2 @~ '2S�@~ '20A~ '2@@~ '2P@~ '3@(1Amount~ (2�4~ (2F&~ (2A~ (2�7A~ (2~ (2^~ (2Vg~ (3x�1A.)1&State and local income taxes: Number~ )7^I ~ )7@~ )7@~ )7�@~ )7A~ )7@@~ )7@~ )8@*5Amount~ *7> �~ *7@~ *7b@~ *7x'A~ *7�!A~ *7A~ *7@V!A~ *8 #+1Real estate taxes: Number~ +74�A~ +7`@~ +7 k@~ +70/@~ +70�A~ +70@~ +7 :@~ +8@,5Amount~ ,7D#A~ ,7@~ ,7`@~ ,7@~ ,7 NA~ ,7p@~ ,7@~ ,8T@-1Taxes paid: Number~ -2!A~ -2@~ -2h@~ -2N�@~ -2P1A~ -2@~ -20@~ -3@@.5Amount~ .2j~ .2@~ .2@~ .2X�A~ .2~ /~ .2y%~ .2�9,~ .3� #A/1Interest paid: Number~ /2A~ /2@~ /2�3@~ /2@~ /2�7A~ /2@~ /2@~ /3@05Amount~ 02� �~ 02�6A~ 02x�A~ 02%~ 02n�5~ 02.x#~ 02.�"~ 03t�A11Contributions: Number~ 12�7A~ 12L@~ 123@~ 12r@~ 12(�A~ 12J@~ 12�?@~ 13@25Amount~ 22Hp6A~ 22@@~ 22@~ 22`PA~ 22A~ 22 A~ 22A~ 23 8A34Taxable income: Number~ 32Q~ 32GA~ 320�A~ 32$�A~ 32G A~ 32�*@~ 320 @~ 33@V@41Amount~ 42N9 ~ 42^~ 42�~ 42W�~ 42~H~ 42~H~ 42>O�~ 43^�#54Total tax credits: Number~ 52A~ 52`L@~ 52P@~ 52 �A~ 52`@~ 52U@~ 52@~ 53@61Amount~ 62`�A~ 62v@~ 62G@~ 62:@~ 62p@~ 62@~ 62@~ 63@!71Child tax credit: Number~ 72LA~ 72@~ 720@~ 72p0@~ 72`@~ 72@~ 72$@~ 7385Amount~ 82P�A~ 82@~ 82 @~ 820�@~ 82@~ 82`l@~ 82i@~ 83"91Child care credit: Number~ 92@~ 92@~ 92b@~ 92�@~ 92�@~ 92H@~ 92@~ 93@:5Amount~ :2T@~ :2@~ :2@~ :2j@~ :2h@~ :2b@~ :2(@~ :30z@&;4Earned income credit: Number~ ;2`uA~ ;2 A~ ;2A@~ ;2@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2p\!A~ <2tA~ <2@~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2A~ >2 A~ >2 $@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2A~ ?2mA~ ?2r@~ ?2@~ ?2~ ?2~ ?2~ ?3@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �>K �ZL �XM �PN �ZO �[P�UQ�[R�RS�!T�WU�QV�WW�VX�Y�\Z�X[�W\�V]�^�V_�T@4Income tax: Number~ @2�K~ @2A~ @2� A~ @2@�A~ @2 A~ @2� @~ @2� @~ @3W@A9Amount~ A8U�~ A8A~ A8D�A~ A8t+A~ A8N~ A8(>/A~ A8�[~ A8f�%B4Total tax liability: Number~ B2&hP~ B2A~ B2� A~ B2A~ B2�- A~ B2@(@~ B2` @~ B3@[@C1Amount~ C2�~ C2� A~ C2�A~ C2<�-A~ C2QS~ C2e0A~ C2�+`~ C3Z�+D4#Tax due at time of filing: Number~ D2�A~ D2@~ D2w@~ D2@@~ D2@~ D2@~ D2�@~ D3@E1Amount~ E2U(A~ E2�/@~ E2@@~ E2$@~ E20@~ E2@~ E2A~ E3AF4Overpayments: Number~ F2T5A~ F2�5%~ F2t A~ F28�A~ F2EA~ F2W@~ F2@~ F3@@G1Amount~ G2CA~ G2V 1~ G2h�A~ G2A~ G2A~ G28�A~ G2�1A~ G3@H; FOOTNOTES:H:H:H:H:H:H:H:H::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.= ��'�> ��" ������������������������������