�\pjnwill00  ���' 1 C4BOB�  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 $ ��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ @MARYLAND , , , , , , , - 8Number of returns~ 9CA~ 9]1~ 9A~ 9H�A~ 9<�A~ 9@( A~ 9A~ :@ 1Number of joint returns~ /9~ /]@~ /@~ /@�A~ / A~ /X�A~ /^ A~ 0 @- 1%Number with paid preparer's signature~ /,�3A~ /DYA~ /0�A~ /p�A~ /LA~ /p @~ /0=@~ 0@@.Number of exemptions~ /278~ /A~ /H�"A~ /F�:~ /�5+A~ /b&~ /~�-~ 0 A#8Adjusted gross income (AGI)~ 9J^!~ 9K�~ 9rY ~ 9�~ 9ڙ�~ 9>~ 9�0�~ :� �*1"Salaries and wages in AGI: Number~ /j~ /p#A~ /QA~ /A~ /XFA~ /� A~ /� A~ 0@2Amount~ /�*�~ /nq~ /۰~ /��~ /� �~ /2~ / :�~ 0�#�!1Taxable interest: Number~ /�4A~ /�A~ /0t@~ /8� A~ /| A~ /A~ /Ț A~ 0@2Amount~ /PDA~ /�A~ /X�A~ /cA~ /~A~ /`A~ /�A~ 0V11Dividends: Number ~ /�(~ /P@~ /`@~ /`s@~ /�@~ /`L@~ /@�A~ 0@2Amount~ />2�~ /� A~ /{@~ /A~ /� A~ /�= A~ /�A~ 01830Business or profession net income (less loss): ///////02Number~ /l1A~ /�@~ /@@~ /@~ /@@~ / U@~ /@~ 0@2Amount~ /j�~ /h�A~ / A~ /|!A~ /�'A~ /h�A~ /p21A~ 0O1Number of farm returns~ /_@~ /@~ /Ē@~ /@~ /@~ /@~ /H@~ 0@41,Net capital gain (less loss) in AGI: Number~ /xeA~ /@~ /@@~ /X@~ /`@~ /p@~ /N@~ 0@2Amount~ /�LA~ /@~ /@~ /@@~ /@~ /P@~ /A~ 0a�23*Taxable Individual Retirement Arrangements///////02distributions: Number~ /�A~ /@~ /�5@~ /@~ /@~@~ /@~ /@~ 0@2Amount~ /J]~ /@~ /[@~ /0�A~ /�+A~ /(# A~ /� A~ 0A.1&Pensions and annuities in AGI: Number~ /X�A~ /�@~ /@~ /@~ /@@~ /``@~ /i@~ 0@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 2Amount~ /r3~ /n�2~ /x�'A~ /c~ /&R}~ /ZY~ /v~ 0hW A*!1"Unemployment compensation: Number~ !/`�A~ !/`q@~ !/@@~ !/@@~ !/@@~ !/v@~ !/5@~ !0@"2Amount~ "/6� ~ "/@�A~ "/&@~ "/@j@~ "/p@~ "/$@~ "/@@~ "09@0#1(Social Security benefits in AGI: Number~ #/� A~ #/@~ #/F@~ #/ @~ #/@~ #/@@~ #/�8@~ #0@$2Amount~ $/Tx~ $/|@~ $/N@~ $/(mA~ $/ "A~ $/A~ $/@\A~ $0(�A1%1)Self-employment retirement plans: Number~ %/@@~ %/ @~ %/X@~ %/@~ %/@~ %/ʭ@~ %/@~ %0.@&2Amount~ &/t�A~ &/n@~ &/@~ &/C@~ &/�@~ &/@@~ &/@~ &0PA+'.#Total itemized deductions: Number~ '/BM~ '/@~ '/@~ '/l0A~ '/jA~ '/ A~ '/MA~ '0@@(1Amount~ (/�~ (/^MC~ (/3A~ (/�~ (/~@~ (/~ (/f~ (0@.)1&State and local income taxes: Number~ )4~J~ )4� @~ )4�@~ )4ЬA~ )4$9A~ )4x� A~ )4P'A~ )5@*2Amount~ *4>!�~ *409@~ *4@~ *4"A~ *4G1A~ *4^F~ *4Ȃ~ *5|c>A#+1Real estate taxes: Number~ +48s0A~ +4@~ +4.@~ +4A~ +4�A~ +4�A~ +4(� A~ +5 @,2Amount~ ,4~�~ ,4@~ ,4Е@~ ,4A~ ,4�3 A~ ,4jA~ ,4PQ&A~ ,5A-1Taxes paid: Number~ -/C3A~ -/@~ -/pn@~ -//A~ -/,mA~ -/ A~ -/KA~ -0@@.2Amount./" cA~ ./0M A~ ./ A./V-� V.A~ ./9A~ ./T�8A~ ./Ű~ .0��/1Interest paid: Number~ //d/A~ //e@~ //@@~ //PJA~ //�A~ //�A~ //8N A~ /0 W@02Amount~ 0/jWo~ 0/A~ 0/A~ 0/V~ 0/d@A~ 0/�p~ 0/}�~ 00TL11Contributions: Number~ 1/`�1A~ 1/ @~ 1/@/@~ 1/ A~ 1/A~ 1/ A~ 1/�$ A~ 10@@22Amount~ 2/�9�~ 2/p<@~ 2/(uA~ 2/fR#~ 2/-~ 2/#A~ 2/,�-A~ 20(L,A3.Taxable income: Number~ 3/^~ 3/A~ 3/�A~ 3/2Number~ >/(A~ >/H A~ >/@~ >/@~ >/~ >/~ >/~ >0?2Amount~ ?/tA~ ?/,�A~ ?/N@~ ?/@~ ?/~ ?/~ ?/~ ?0@ �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~ @/6z~ @/A~ @/|A~ @/]A~ @/"A~ @/( A~ @/@�A~ @0@@A6Amount~ A5m~ A5YA~ A5ȬA~ A5|Y~ A5� AA~ A5^n�~ A5J�1~ A5N^�%B.Total tax liability: Number~ B/9~ B/ �A~ B/�6A~ B/A~ B/AA~ B/ A~ B/ �A~ B0@C1Amount~ C/V�~ C/A~ C/p�A~ C/_~ C/κ�~ C/r�~ C/h=~ C0Nú+D.#Tax due at time of filing: Number~ D/A~ D/@~ D/�@~ D/@~ D/ @~ D/k@~ D/y@~ D0@@E1Amount~ E/Fa~ E/@~ E/ @~ E/t@~ E/�A~ E/�6A~ E/A~ E0.].F.Overpayments: Number~ F/y~ F/8$A~ F/A~ F/5A~ F/�!A~ F/�A~ F/ A~ F0@G1Amount~ G/�~ G/�1~ G/VA~ G/'A~ G/@�'A~ G/^A~ G/#~ G08QAH< FOOTNOTES:H7H7H7H7H7H7H7H7: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.= 8X|)C> ��" ������������������������������