\pjnwill00    84zBNB  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 $ C $"<U} }    l      Z    q } a:    :                f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ?MAINE , , , , , , , - 7Number of returns~ 8q%~ 8Щ A~ 8@~ 8@@~ 8`@~ 8@~ 8@~ 9ͻ@ 1Number of joint returns~ /A~ /`@~ /@V@~ /@@~ /@~ /@@~ /@~ 0'@- 1%Number with paid preparer's signature~ /VA~ /@~ /@!@~ /@@~ /@~ /O@~ /@~ 0O@.Number of exemptions~ /:rG~ /A~ /A~ /A~ / A~ /@~ /@~ 04@#7Adjusted gross income (AGI)~ 8v~ 81|~ 8nĎ~ 8־ ~ 8NX?~ 8~ 8~~ 9Z*1"Salaries and wages in AGI: Number~ /A~ /@A~ /@~ /@@~ /9@~ /@~ /@~ 0R@2Amount~ /^?~ /xj~ /Jq~ /,~ /~ / !~ /,AA~ 0P!1Taxable interest: Number~ /4A~ /p@~ /`C@~ /@y@~ /@~ /$@~ /@~ 0S@2Amount~ /!~ /`v@~ / @~ /h@~ /0@~ /e@~ /p|@~ 0Pn@1Dividends: Number ~ /A~ /@~ /@~ /@|@~ /t@~ /@~ /@~ 0@2Amount~ /<A~ /@@~ /@~ /@q@~ /@~ /@E@~ /0P@~ 0 b@830Business or profession net income (less loss): ///////02Number~ /;@~ /@~ /x@~ /h@~ /@@~ /7@~ /@~ 0ޠ@2Amount~ />lE~ /@@~ /d@~ /A~ /A~ /N@~ /hoA~ 06A1Number of farm returns~ /}@~ / @~ /`@~ /`@~ /@~ /t@~ /0q@~ 0Z@41,Net capital gain (less loss) in AGI: Number~ /=@~ / @~ /k@~ /@>@~ /8@~ /@~ /@~ 0@2Amount~ / +A~ /3@~ /L@~ /_@~ /`@~ / l@~ /?A~ 0M!A23*Taxable Individual Retirement Arrangements///////02distributions: Number~ /`@~ /@~ /@~ /@~ /@~ /T@~ /@~ 0@2Amount~ /XA~ /@~ /@~ /`@~ /@~ /h@~ /@~ 0@.1&Pensions and annuities in AGI: Number~ /@~ /@@~ /@~ /)@~ /@@~ /@~ /{@~ 0@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  2Amount~ /J\~ /T A~ /@ A~ /d(A~ /A~ /7A~ /A~ 0@@*!1"Unemployment compensation: Number~ !/@~ !/@~ !/@~ !/@~ !/G@~ !/@~ !/@~ !0@U@"2Amount~ "/A~ "/@S@~ "/U@~ "/@~ "/ @~ "/߼@~ "/@~ "00@0#1(Social Security benefits in AGI: Number~ #/`@~ #/<@~ #/@~ #/M@~ #/M@~ #/@~ #/ڬ@~ #0Ȓ@$2Amount~ $/lA~ $/@~ $/H@~ $/0q@~ $/@~ $/@~ $/.@~ $0@1%1)Self-employment retirement plans: Number~ %/@~ %/t@~ %/w@~ %/`@~ %/ȑ@~ %/(@~ %/@~ %0؋@&2Amount~ &/`-@~ &/@~ &/@~ &/@~ &/]@~ &/ӿ@~ &/@~ &0^@+'.#Total itemized deductions: Number~ '/;A~ '/@~ '//@~ '/8@~ '/@@~ '/@~ '/@~ '0@(1Amount(/\IA~ (/ A(/=A~ (/ A~ (/0~ (/f"~ (/?%~ (0 A.)1&State and local income taxes: Number~ )4AA~ )4Q@~ )4@~ )4@~ )4K@~ )4@|@~ )4@~ )5Ǻ@*2Amount~ *47+A~ *4g@~ *4@~ *4@~ *4_A~ *4@A~ *4A~ *5( A#+1Real estate taxes: Number~ +40A~ +4@~ +4%@~ +4@~ +4@^@~ +4@~ +4@~ +55@,2Amount~ ,4A~ ,4@~ ,4!@~ ,4#@~ ,4@~ ,4@~ ,4@~ ,5@-1Taxes paid: Number~ -/)A~ -/@~ -/@~ -/=@~ -/@~ -/@~ -/@~ -0@.2Amount~ ./ 6A~ ./@~ ./ @~ ./vA~ ./AA~ ./#A~ ./4A~ .0A/1Interest paid: Number~ //@A~ //@~ //@~ //`.@~ //`@~ //@@~ //@C@~ /0@02Amount0/rhB1A~ 0/@0/+Ѵ@~ 0/ A~ 0/0A~ 0/+A~ 0/A~ 00`@11Contributions: Number~ 1/A~ 1/@~ 1/@~ 1/n@~ 1/h@~ 1/l@~ 1/@~ 10@22Amount~ 2/@A~ 2/@~ 2/T@~ 2/@~ 2/@~ 2/@~ 2/ @~ 20l@3.Taxable income: Number~ 3/$A~ 3//@~ 3/`u@~ 3/O@~ 3/@~ 3/`@~ 3/@~ 30@41Amount~ 4/*~ 4/1"A~ 4/|2A~ 4/z~ 4/~ 4/A~ 4/~ 40#5.Total tax credits: Number~ 5/A~ 5/@~ 5/,@~ 5/ L@~ 5/ @~ 5/^@~ 5/U@~ 50@61Amount~ 6/A~ 6/@~ 6/@e@~ 6/(@~ 6/@@~ 6/&@~ 6/6@~ 60s@!71Child tax credit: Number~ 7/ @~ 7/n@~ 7/9@~ 7/`i@~ 7/@@~ 7/@~ 7/@~ 7082Amount~ 8/0@~ 8/Ң@~ 8/@~ 8/@ @~ 8/@@~ 8/@~ 8/@~ 80"91Child care credit: Number~ 9/@~ 9/@~ 9/@@~ 9/ݻ@~ 9/@~ 9/p@~ 9/@~ 90 v@:2Amount~ :/@~ :/}@~ :/l@~ :/@~ :/@~ :/(@~ :/@~ :0d@&;.Earned income credit: Number~ ;/@@~ ;/@@~ ;/@~ ;/@~ ;/~ ;/~ ;/~ ;0<1Amount~ </H=A~ </@~ </@~ </\@~ </~ </~ </~ <03=3+Excess earned income credit (refundable): =/=/=/=/=/=/=/=0>2Number~ >/P@~ >/ @~ >/"@~ >/@~ >/~ >/~ >/~ >0?2Amount~ ?/0E@~ ?/0@~ ?/@~ ?/@~ ?/~ ?/~ ?/~ ?0@ 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~ @/XA~ @/@~ @/`J@~ @/@~ @/@~ @/ @~ @/@~ @0̻@A1Amount~ A/~ A/@a@~ A/0`@~ A/(A~ A/A~ A/(.A~ A/iA~ A0'A%B.Total tax liability: Number~ B/A~ B/pA~ B/`@~ B/:@~ B/@~ B/ @~ B/@~ B0̻@C1Amount~ C/F/~ C/@~ C/vA~ C/DlA~ C/ A~ C/A~ C/\!~ C0$`(A+D.#Tax due at time of filing: Number~ D/@~ D/@~ D/;@~ D/@~ D/@~ D/;@~ D/@~ D0ĩ@E1Amount~ E/KA~ E/C@~ E/[@~ E/@~ E/ @~ E/@@~ E/R@~ E0\@F.Overpayments: Number~ F/̼A~ F/A~ F/p(@~ F/@~ F/@~ F/@@~ F/6@~ F0@G1Amount~ G/0~ G/T A~ G/ @~ G/A~ G/AA~ G/@~ G/4@~ G0`@H; 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*> "