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" " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" " ##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 !8C &8�C &8C !�C "8�C "8��C )#<��C %#<��C +#<��C  �C + #<��C )#<�C %#<�C +#<�C &8�C &8C *#<��C ,#<��C &#<��C #�C *#<�C ,#<�C &#<�C / �C  �C  �C  �C &8�C &8��C  �C  <��C  �C "<C  �C  �C ( �C  <��C  �C  8��C  8�C &8�C &8��������������U} �-1�} � �} I1�} 1�} I1�} I2�} $ 2� �  ,l@ ,j@ ,N@  ,c� ,�� ,��3 ,�3 ,a�3 ,^�3 ,��3 ,z�3 ,p�3 ,s�3 ,i�3 ,x�3 ,p�3,_�3,j�3,h�3,`�3,o�3,o�3,��3,y�3,~�3,Y�3,j�3,h�3,|�3,��3,��3,y�3f^Table 2.2 -- 2002, Individual Income Tax Returns with Itemized Deductions: Sources of Income, JBAdjustments, Deductions, Credits, and Tax Items, by Marital Status_1W(All figures are estimates based on samples--money amounts are in thousands of dollars)   AllJoint returns ofSeparate returns of33 3 3 3 3 Item4returns54married persons54married persons533 3 3 3 36 Number ofAmount Number ofAmount Number ofAmount7returnsreturnsreturns8~ 9~ 9~ 9~ 9~ 9~ 9�*""Adjusted gross income less deficit~ ��  `FgA~ ΰ� `nA~ !zPC~ �9 "Salaries and wages~ ^|   �!" A~ 4  `MA~ !�-A~ &  "Taxable interest~ ��~  )~ b~  9~ !$~ r "Tax-exempt interest~ >a�~  p� ~ >v~  j�~ !@l@~ M " Dividends~ e~  �~ n�~  a ~ ![A~ >O� "State income tax refunds~ T9~  c~ j~~  �~ !8�A~ �A"Alimony received~ 8T A~  j,~ @~  ]A~ !,@~  A6Business or profession:  !: Net income~ z~  ��+~ f�4~  �"~ !p@~ l�:Net loss~ 2>�~  �~ J5~  g�~ ! @~ {A 6Sales of capital assets:  !:Net gain in AGI~ y~  3~ i~  B�&~ !@@~ 2E�:Net loss in AGI~ ~  �>�~ ."d~  _;~ !�A~ /A3"+Sales of property other than capital assets~ vB~  x ~ V5~  ~ !@~ E!"Taxable IRA distributions~ �~  "H ~ �6�~  �44 ~ !@~ A&"Taxable pensions and annuities~ :Z~  j,~ �~  H~ !`�A~ x�6Rent and royalty:  !: Net income~ ~~  ZE� ~ *~  �~ !`t@~ FM5:Net loss~ �~  Q�~ �~  A�~ !#@~ @�A$"Farm rental income less loss~ �A~  d�7A~ PA~  . @~ !¢@~ @:"2Partnership and S Corporation net income less loss~ RA~  rB�;~ �~  �D1~ !~@~ g-"%Estate and trust net income less loss~ $�A~  Jp~ � A~  I~ !@~ �A!"Farm net income less loss~ R&A~  � ]~ ^n&~  v~ !@~ po��!"Unemployment compensation~ LA~  C]~ Z٤~  ~ !p@@~ 0 A ,l�3!,�3",v�3#,{�3$,l�3%,�3&,{�3',z�3(,x�3),��3*,��3+,z�3,,��3-,��3.,��3/,t�30,w�31,w�32,�33,~�34,v�35,w�36,q�37,q�38,��39,p�3:,p�3;,��3<,r�3=,r�3>,r�3?,r�3( " Taxable social security benefits~ >M~  Rp ~ �~  � ~ !@~ 0�$A!"Other income less loss~ !n�~ ! �~ !S�~ ! ,�~ !!@~ !�A#""Total statutory adjustments~ "� z~ " �5l ~ "V�~ " A~ "!0�A~ "H,A#: IRA payments~ #�~ *!@~ *Y@)+:!Medical savings account deduction~ +@@~ + @~ +E@~ + z@ +!*6 +*17!,"Total itemized deductions~ ,�� , A~ ,ΰ�, z A~ ,!zPC~ ,TnA--:%Medical and dental expenses deduction~ -f� ~ - v ~ -(~ - z3Q~ -!hA~ -�%A.:Taxes paid deduction~ .� ~ . (H~ .W�~ . ~�6~ .!@~ .:F/:Interest paid deduction~ /f.�~ / vS~ /j1~ / :>~ /!T+(A~ /.D|0:Contributions deduction~ 0>͡ ~ 0 �!~ 0JH~ 0 ' ~ 0!f85~ 0*(1: Casualty or theft loss deduction~ 1@~ 1 �O~ 1� @~ 1 .?2~ 1!@~ 1@&2:Total miscellaneous deductions~ 2�~ 2 KA~ 2p�~ 2 � ~ 2!A~ 2k3"Taxable income~ 3, 3 `A~ 3cz3 �%yA~ 3!N.@~ 3v 4"Alternative minimum tax~ 4@&;A~ 4 e�~ 4�3A~ 4 xRA~ 4!@m@~ 4 A5"Total tax credits~ 5r~ 5 \~ 5bu~ 5 ζo~ 5!|JA~ 5< A6:Child care credit~ 6.Q�~ 6 F^~ 6��~ 6 a3A~ 6!@~ 6@*7:"Credit for the elderly or disabled~ 7@~ 7 T@7*2,964 7 *435 7!-- 7--8:Child tax credit~ 8V& ~ 8 ��~ 82f�~ 8 ^j�~ 8!�A~ 8@�@9:Education credit~ 9r~ 9 ؏~ 9 @A~ 9 s 9!-- 9--.::&Retirement savings contribution credit~ :�6A~ : A~ :T�/A~ : 8�A~ :!@@~ :إ@;:Foreign tax credit~ ;d�~ ; |MA~ ;s~ ; �+�~ ;!^@~ ; ?A2<;*Earned income credit used to offset income<< << <!<=<tax before credits~ =�A~ = @@~ = @~ = "@ =!-- =-->:Minimum tax credit~ >]A~ > >�5~ >BA~ > F�-~ >!@~ >@?:General business credit~ ?01 A~ ? $A~ ?X�A~ ? ހ ~ ?!;@~ ?@@ ,l�3A ,��3B ,��3C ,�3D ,|�3E ,t�3F ,w�3G ,z�3H ,s�3I ,v�3J ,t�3K ,y�?L ,��@M ,�@N ,Y@ O ,c�3P ,��3Q ,��3R ,��3S ,��3T ,��3U ,��3V ,��3W ,��3X ,��3Y ,��3Z ,��3[ ,��3\ ,��3] ,��3^ ,��3_ ,��3@@:8Empowerment zone and renewal community employment credit~ @@~ @ @~ @f@~ @ @~ @!Y@~ @P@*A:"Nonconventional source fuel credit~ At@~ A 8@~ A@~ A @~ A!@@~ A@$B:New York liberty zone credit~ Bޢ@~ B F@~ B@~ B @ B!*10 B*190 C"Income tax after credits~ C5� C A~ CU2~ C r~ C!u/A~ CN_7D"Total income tax~ D5� D CA~ DU2~ D r~ D!u/A~ Dv7E"Total tax liability~ E&� E _lA~ E^Y~ E V9Lx~ E!�@~ E&5XF"Total tax payments~ FH� F ϞA~ F�F TiA~ F!@~ FzʊG:Income tax withheld~ G΍� ~ G P|~ GFf~ G "?^~ G!<~ Gj�H:Estimated tax payments~ H ~ H b6T(~ Hv�!~ H D�~ H!�@~ H�"I"Overpayment refunded~ I6m�~ I V~ I�~ I ~ I!s)~ I$7A!J=Tax due at time of filing~ J$Fo~ J%� ~ J$^~ J% ~ J&�A~ J$�m&K Footnotes at end of table.KKKKKKK>K>K >K >K >K >fL^Table 2.2 -- 2002, Individual Income Tax Returns with Itemized Deductions: Sources of Income, LLLLLLL>L>L >L >L >L >UMMAdjustments, Deductions, Credits, and Tax Items, by Marital Status--Continued_N1W(All figures are estimates based on samples--money amounts are in thousands of dollars)OOReturns of headsOO Returns ofOO' Returns ofO(O6O6O 6O 6 PItemP4 of householdsP5P4surviving spousesP5PAsingle personsPBP6P6P 6P 6Q6Q Number ofQAmountQ Number ofQAmountQ Number ofQAmountQ6Q6Q 6Q 6R7RreturnsRRreturnsRRreturnsRR6R6R 6R 6S8~ S9~ S9 ~ S9"~ S9$~ S9&~ S9(�S6S6S 6S 6*T""Adjusted gross income less deficit~ T)S�~ TW/~ T*@)@~ T)BA~ T)�T+bAT6T6T 6T 6U"Salaries and wages~ U)rd�~ UBV'~ U*!@~ U)� ]~ U)ʕ6~ U+b� rU6U6U 6U 6V"Taxable interest~ V)c=A~ V/3~ m*@~ m)@~ m)ne'~ m+��m6m6m 6m 6#n"Total statutory adjustments~ n)6~ nZ~ n*@~ n)@~ n)��~ n+l#n6n6n 6n 6o: IRA payments~ o)`@~ o�Ao**1,902o)*6,547~ o)�A~ o+Ȩ)Ao6o6o 6o 6'p:Student loan interest deduction~ p)hyA~ p#@ p**918 p)*324~ p) A~ p+HAp6p6p 6p 6#q:Educator expenses deduction~ q)�@~ q`@q**4,355 q)*833~ q)P�A~ q+@q6q6q 6q 6"r:Tuition and fees deduction~ r)A~ r4Ar**3,111r)*4,375~ r)A~ r+`�Ar6r6r 6r 6 s:Payments to a Keogh plan~ s)x@~ s  s**395s)*2,869~ s)dA~ s+Ns6s6s 6s 6)t:!Deduction for self-employment tax~ t)A~ t A~ t*ب@~ t)@~ t)N@~ t+� nt6t6t 6t 60u:(Self-employed health insurance deduction~ u)pm@~ u=A~ u*|@~ u)=@~ u)p�A~ u+82.Au6u6u 6u 6"v:Moving expenses adjustment~ v)_@~ v@ v*-- v)--~ v) @~ v+Av6v6v 6v 6)w:!Medical savings account deductionw)*2,307w*3,446 w**8 w)*16~ w)@~ w+(@w6w6w 6w 6!x"Total itemized deductions~ x)S�~ x�� ~ x*@)@~ x)/~ x)�~ x+?+x6x6x 6x 6-y:%Medical and dental expenses deduction~ y)*~ y�<�~ y**@~ y)� @~ y)Ξ�~ y+Jty6y6y 6y 6z:Taxes paid deduction~ z)Nd�~ z�~ z* )@~ z)AA~ z)�?�~ z+%� z6z6z 6z 6{:Interest paid deduction~ {).5�~ {έJ~ {*@~ {)sA~ {):~ {+� {6{6{ 6{ 6|:Contributions deduction~ |) �~ |2�~ |*d@~ |)�@~ |)h]~ |+6||6|6| 6| 6(}: Casualty or theft loss deduction~ })V@~ }�A }*-- })--~ })@^@~ }+4�A}6}6} 6} 6&~:Total miscellaneous deductions~ ~)dh4A~ ~F�~ ~*E@~ ~)@~ ~)J �~ ~+�~6~6~ 6~ 6"Taxable income~ )�3�~ �~ *@~ )�X~ )2�~ +Fe3w66 6 6 ,�3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��3� ,��,� ,��,� ,��� ,��� ,��� ,��� ,F�1"Alternative minimum tax~ )A~ p�A **670)*2,296~ )�, A~ +FU<66 6 6�"Total tax credits~ �)�~ �J[t~ �*@~ �)C@~ �)a~ �+JW�6�6� 6� 6�:Child care credit~ �)v�"~ ��$A�**1,684 �)*697~ �)@~ �+@@�6�6� 6� 6*�:"Credit for the elderly or disabled �)-- �-- �*-- �)--�)*7,651�+*1,186�6�6� 6� 6�:Child tax credit~ �)�;A~ �jI~ �*@~ �)@~ �)h�A~ �+@3@�6�6� 6� 6�:Education credit~ �)z A~ �A�**4,983�)*3,164~ �)A~ �+A�6�6� 6� 6.�:&Retirement savings contribution credit~ �) A~ � @ �*-- �)--~ �)A~ �+@�6�6� 6� 6�:Foreign tax credit~ �)@~ �P@~ �*@~ �)s@~ �)N%A~ �+~�)�6�6� 6� 62�;*Earned income credit used to offset income�)��*�)�)�+�6�6� 6� 6�<tax before credits~ �)�A~ � w@ �*-- �)--~ �)@@~ �+@�6�6� 6� 6�:Minimum tax credit~ �)@~ �@ �**157 �)*272~ �)b@~ �+r@�6�6� 6� 6�:General business credit~ �)إ@~ �{@�**1,075�)*1,926~ �)G@~ �+0#@�6�6� 6� 6@�:8Empowerment zone and renewal community employment credit �)*258 �*412 �*-- �)--~ �)@~ �+p@�6�6� 6� 6*�:"Nonconventional source fuel credit�)*1,050 �*261 �*-- �)--~ �),@~ �+ @�6�6� 6� 6$�:New York liberty zone credit �)*15 �*93 �*-- �)--~ �) l@~ �+t@�6�6� 6� 6 �"Income tax after credits~ �)tpEA~ �ΰ~ �*�>@~ �)`A~ �)z~ �+f��6�6� 6� 6�"Total income tax~ �)tpEA~ �ΰ~ �*�>@~ �)`A~ �)z~ �+j��6�6� 6� 6�"Total tax liability~ �)R~ �"X�~ �*�>@~ �)A~ �)�~ �+\��6�6� 6� 6�"Total tax payments~ �)W�~ �~ �*@4@~ �)t�A~ �)~~ �+�?��6�6� 6� 6�:Income tax withheld~ �)m�~ ��~ �*@f@~ �)A~ �)vYp~ �+�8E�6�6� 6� 6�:Estimated tax payments~ �) A~ �2U�~ �*О@~ �)@~ �)fx~ �+nb�6�6� 6� 6�"Overpayment refunded~ �)nk�~ �z�~ �*i@~ �)�>@~ �)N!~ �+E�6�6� 6� 6� 3� 3!�=Tax due at time of filing~ �- ����?�?�?�?m%d�wVVl�q!�%��*0�%��%��*0�*0��)�%X�%d��(0��%�(0X�%d���(j!0k!8k!k!k!k!qq     ��" ������������������������������