�\pjnwill00  ��� . L4BOB�  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 $"<������������������U} �} � � �  �l �� �� �� �  Z �� �� �� �q �} �i: �� �� �� ��: �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ? MASSACHUSETTS , , , , , , , - 7Number of returns~ 8J~ 8x .A~ 8PYA~ 88@"A~ 8qA~ 8\A~ 8qA~ 9@ 1Number of joint returns~ /ʯF~ /@@~ /@~ /A~ /OA~ /� A~ /�A~ 0�8@- 1%Number with paid preparer's signature~ /Zh~ /L�A~ /x A~ /�A~ /RA~ /XeA~ /h�A~ 0P@.Number of exemptions~ /va~ /ΥG~ /4�#A~ /p@~ /f@~ /e-~ / �)A~ 0L�A#7Adjusted gross income (AGI)~ 8Z�)~ 8@�~ 8p^~ 8�(�~ 8�~ 8Bw�~ 8� ~ 9:� *1"Salaries and wages in AGI: Number~ /H�~ /&A~ / �A~ /e A~ /DA~ /p�A~ /KA~ 0@2Amount~ /RZ�~ /�~ /~ /f~ /G\~ /��~ /FF~ 0~>�!1Taxable interest: Number~ /Vt~ /A~ /�A~ /�A~ /hrA~ /0� A~ /XA~ 0p@2Amount~ /�6~ /A~ /A~ /A~ /D�A~ /A~ /V%~ 0I\1Dividends: Number ~ / ,A~ /tA~ /pP@~ /0JA~ /(A~ /�!@~ /�A~ 0@2Amount~ /.~ /ȜA~ /�:@~ /{ A~ /A~ /H�A~ /~1#~ 0v]830Business or profession net income (less loss): ///////02Number~ /A~ / @~ /@~ /@~ /�?@~ /@~ / ,@~ 0@2Amount/^I\A/Mb A~ /A~ />�3~ /T9/A~ /&�3~ /�;A~ 0�2}1Number of farm returns~ /DZ@~ /T@~ /y@~ /0@~ /p@~ / }@~ /`@~ 0@v@41,Net capital gain (less loss) in AGI: Number~ /N�(~ /�@~ / @~ /� @~ /K@~ / @~ /�A~ 0W@2Amount~ /^� ~ /@@~ /«@~ /@~ /p@~ /hA~ /@\+A~ 0��23*Taxable Individual Retirement Arrangements///////02distributions: Number~ /� A~ /`C@~ /@~ /� @~ /z@~ /@~ /�@~ 0@2Amount~ / �~ / q A~ /8{A~ /A~ /čA~ /0�A~ /QA~ 0A.1&Pensions and annuities in AGI: Number~ /A~ /zA~ /@~ /@~ /@@~ /@~ /`@~ 0U@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 2Amount~ /�~ //A~ /� *A~ /J\~ /8A~ /V�?~ /M~ 0>� *!1"Unemployment compensation: Number~ !/A~ !/p@~ !/@~ !/@@~ !/`D@~ !/@@~ !/j@~ !0_@"2Amount~ "/(9?A~ "/� A~ "/�'A~ "/,�A~ "/ %A~ "/� A~ "/8 A~ "0@0#1(Social Security benefits in AGI: Number~ #/�A~ #/@~ #/@\@~ #/@~ #/@~ #/@~ #/@~ #0@$2Amount~ $/*p�~ $/@~ $/a@~ $/,�A~ $/&o+~ $/8�A~ $/xA~ $0 � A1%1)Self-employment retirement plans: Number~ %/@~ %/@~ %/@~ %/@@~ %/@~ %/@~ %/�@~ %0@&2Amount~ &/TJ"A~ &/@~ &/r@~ &/@Q@~ &/`@~ &/S@~ &/�!A~ &0A+'.#Total itemized deductions: Number~ '/DL~ '/@@~ '/p@~ '/�> A~ '/ �A~ '/� A~ '/A~ '0p@(1Amount~ (/>\~ (/5A~ (/Ύ>~ (/�:�~ (/B~ (/�~ (/�~ (0Y.)1&State and local income taxes: Number~ )4I~ )4`l@~ )4`%@~ )4 A~ )4(dA~ )4@v A~ )44A~ )5f@*2Amount*4t,XA*4�$A@~ *4@@*4+�YA~ *4~�3~ *4l�,A~ *4nn~ *5r#+1Real estate taxes: Number~ +4*3E~ +4@~ +4 @~ +4A~ +4�A~ +4� A~ +4@A~ +5p@,2Amount~ ,4~ ,4  A~ ,4oA~ ,4�A~ ,4�+~ ,4�#A~ ,4j@~ ,5%A-1Taxes paid: Number~ -/�L~ -/@~ -/v@~ -/@ A~ -/ܕA~ -/0� A~ -/ԐA~ -0@.2Amount./}?56dA~ ./NA./;O7A~ ./6~ ./z)c~ ./je~ ./FA~ .0��/1Interest paid: Number~ //>~ //`@~ //@~ //A~ //p� A~ //A~ // A~ /0�7@02Amount~ 0/Ca~ 0/|vA~ 0/A~ 0/rH~ 0/5v~ 0/N?l~ 0/�~ 00Ca11Contributions: Number~ 1/8o1A~ 1/�@~ 1/~@~ 1/RA~ 1/@IA~ 1/- A~ 1/A~ 100@22Amount~ 2/n7�~ 2/@~ 2/@~ 2/�A~ 2/\nA~ 2/�:A~ 2/*~ 205A3.Taxable income: Number~ 3/]�~ 3/�+A~ 3/|A~ 3/$~ 3/HUA~ 3/SA~ 3/kA~ 30� @41Amount~ 4/ ~ 4/R�~ 4/C~ 4/� �~ 4/~s�~ 4/�~ 4/.~ 40�` #5.Total tax credits: Number~ 5/�95~ 5/0M@~ 5/@~ 5/NA~ 5/�A~ 5/�=A~ 5/@~ 50`P@61Amount~ 6/)A~ 6/_@~ 6/@~ 6/0�A~ 6/A~ 6/X�A~ 6/~@~ 60b@!71Child tax credit: Number~ 7/ � A~ 7/�"@~ 7/@~ 7/0H@~ 7/A~ 7/@~ 7/6@~ 7082Amount~ 8/h A~ 8/{@~ 8/�>@~ 8/@~ 8/aA~ 8/p@~ 8/ !@~ 80"91Child care credit: Number~ 9/A~ 9/@~ 9/@~ 9/ @~ 9/e@~ 9/~@~ 9/@O@~ 90@:2Amount~ :/@@~ :/ @~ :/@~ :/@~ :/@~ ://@~ :/@~ :0@&;.Earned income credit: Number~ ;/lA~ ;/. A~ ;/@O@~ ;/@~ ;/~ ;/~ ;/~ ;0<1Amount~ </�?A~ </(�A~ </[@~ </@~ </~ </~ </~ <03=3+Excess earned income credit (refundable): =/=/=/=/=/=/=/=0>2Number~ >/ A~ >/h�A~ >/@~ >/@~ >/~ >/~ >/~ >0?2Amount~ ?/ cA~ ?/A~ ?/~@~ ?/Σ@~ ?/~ ?/~ ?/~ ?0@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �>K �ZL �XM �PN �ZO �[P�UQ�[R�RS�!T�WU�QV�WW�VX�Y�\Z�X[�W\�V]�^�V_�T@.Income tax: Number~ @/vR�~ @/�A~ @/A~ @/ހ"~ @/<A~ @/LA~ @/TjA~ @0@@A1Amount~ A/>XC~ A/@2A~ A/�"A~ A/�8{~ A/k�~ A/�~ A/bl~ A0ʻ�%B.Total tax liability: Number~ B/��~ B/T�A~ B/p�A~ B/�#~ B/x3A~ B/tRA~ B/XmA~ B0�@C1Amount~ C/{�~ C/@A~ C/,�$A~ C/@A~ C/�~ C/:�~ C/z}~ C0�?�+D.#Tax due at time of filing: Number~ D/�#~ D/0@~ D/@~ D/@~ D/@~ D/@~ D/ @~ D0@E1Amount~ E/��~ E/p@~ E/@~ E/XoA~ E/A~ E/bA~ E/T�A~ E0*QF.Overpayments: Number~ F/�~ F/�'A~ F/�<A~ F/PA~ F/�A~ F/H�A~ F/A~ F0@<@G1Amount~ G/{6~ G/n�1~ G/ԥA~ G/^�5~ G/ƛ6~ G/hE#A~ G/�%(A~ G0N�!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 `�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.= (�(> ��" ������������������������������