\pjnwill00   3>BNB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?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 $ U} }    l      Z    q } e                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , MINNESOTA - - - - - - - . /Number of returns~ 0R~ 0X(A~ 0TA~ 0xA~ 0xA~ 0vA~ 0XA~ 1d@ 2Number of joint returns~ -l.A~ -P@~ -0@~ -A~ -A~ -ȞA~ -XyA~ . @- 2%Number with paid preparer's signature~ -n4R~ -\A~ -8A~ -bA~ -P A~ - l@~ -@~ .`6@3Number of exemptions~ -r ~ -8-A~ ->E!~ -P,A~ -.=~ -7"A~ -`A~ .hbA#/Adjusted gross income (AGI)~ 0҈~ 0*}~ 0~ 0O]~ 0?~ 0~ 070~ 1 *2"Salaries and wages in AGI: Number~ -D~~ -^/'~ -A~ -A~ -A~ -A~ - A~ .+@4Amount~ -ZY+~ -Z~ -J~ -IJlA~ -Հ~ -Fj~ -~ .eA!2Taxable interest: Number~ -`M~ -A~ - $@~ -` A~ -PaA~ -@+A~ - A~ .@W@4Amount~ -Zr~ -4A~ -A~ -A~ -pA~ - A~ -QA~ .,2Dividends: Number ~ -%A~ -A~ -@~ -@~ -bA~ -@@~ - @~ .{@4Amount~ -]~ -wA~ -G@~ -8A~ -XA~ -`A~ -A~ .e"850Business or profession net income (less loss): -------.4Number~ -hA~ -D@~ -,@~ - @~ -pC@~ -H@~ -`@~ .@4Amount~ -v~ -P A~ -H`A~ -k A~ -DV#A~ -`A~ -{1~ .f'2Number of farm returns~ -О@~ -@~ -'@~ -@@~ -@~ -@~ -)@~ .ȕ@42,Net capital gain (less loss) in AGI: Number~ -8A~ -0j@~ -@~ -@~ -U@~ -@~ -`@~ . 3@4Amount~ -L~ -@~ -`@~ -G@~ -A~ -FA~ -$A~ .L25*Taxable Individual Retirement Arrangements-------.4distributions: Number~ -A~ -e@~ -@S@~ -@~ -@~ -@~ -A@~ .@4Amount~ -Ja~ - A~ -(A~ -A~ -yA~ -( A~ -A~ .A.2&Pensions and annuities in AGI: Number~ -?A~ -@~ -@~ -@~ -@~ -n@~ -@~ .@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  4Amount~ -Fr|~ -+~ -#A~ -ZI~ -[~ -~g:~ -3:~ .A*!2"Unemployment compensation: Number~ !-A~ !-@~ !-@~ !-@~ !- @~ !-@~ !-@~ !.8@"4Amount~ "->}5~ "-PA~ "-XA~ "-h A~ "-A~ "-0@~ "-E@~ ".@0#2(Social Security benefits in AGI: Number~ #-PA~ #-ֳ@~ #-@~ #-k@~ #-;@~ #-s@~ #-@@~ #.I@$4Amount~ $-9A~ $-@~ $-R@~ $-A~ $-N"~ $-TA~ $-h;A~ $.Ш@1%2)Self-employment retirement plans: Number~ %-{@~ %-d@~ %-̑@~ %-̨@~ %-?@~ %-ޯ@~ %-/@~ %.]@&4Amount~ &-A~ &-ʩ@~ &-@~ &-@~ &-@~ &-@@~ &-@~ &. q@+'3#Total itemized deductions: Number~ '-=~ '-pO@~ '-@~ '- A~ '-A~ '-GA~ '-xA~ '.@(2Amount~ (-@~ (->E>~ (-)A~ (-~A~ (-v~ (-HA~ (-B~ (..)2&State and local income taxes: Number~ )6p-A~ )6@@~ )6`]@~ )6u A~ )6DA~ )6H:A~ )6A~ )7@*4Amount*6+6ҦRA*6CP@~ *6@~ *6A~ *6.U1~ *6u(A~ *6nJ~ *7֯]#+2Real estate taxes: Number~ +6,A~ +6` @~ +6 @~ +6؋A~ +6A~ +6A~ +6`BA~ +7b@,4Amount~ ,6j~ ,6@~ ,6`@~ ,6 A~ ,6A~ ,6$A~ ,6( A~ ,7 A-2Taxes paid: Number~ --@.A~ --@~ --@~ -- A~ --\A~ --JA~ --PA~ -.@@.4Amount.-y&c$ZA.-/$ %A~ .-EA~ .-e$A~ .-:L~ .-VMG~ .-9A~ ..zm/2Interest paid: Number~ /-*A~ /-@~ /-@D@~ /-^A~ /-7A~ /-XOA~ /-A~ /.@04Amount~ 0-~ 0-LPA~ 0-LA~ 0-UL~ 0-nt~ 0-5A~ 0-Fb~ 0._(A12Contributions: Number~ 1-(+A~ 1-@~ 1- y@~ 1-`A~ 1-`A~ 1-pLA~ 1-BA~ 1.s@24Amount~ 2-~ 2-p@~ 2-`5@~ 2-TFA~ 2-0A~ 2-@A~ 2-`"A~ 2. .33Taxable income: Number~ 3-=x~ 3-PqA~ 3-A~ 3-1A~ 3-TA~ 3-oA~ 3-xRA~ 3.[@42Amount~ 4- ~ 4-w~ 4-b~ 4-~ 4-z ~ 4-~ 4-F~ 4._#53Total tax credits: Number~ 5-Xj&A~ 5-%@~ 5- @~ 5-A~ 5-hA~ 5-@~ 5- @~ 5.@62Amount~ 6-w%A~ 6-@x@~ 6- @~ 6-0A~ 6- A~ 6-@~ 6-@~ 6.@!72Child tax credit: Number~ 7-A~ 7-@~ 7-O@~ 7-0S@~ 7-A~ 7- @~ 7- @~ 7.84Amount~ 8-(A~ 8-@~ 8-Q@~ 8-S@~ 8-SA~ 8-@~ 8-@~ 8."92Child care credit: Number~ 9-@~ 9-)@~ 9-@~ 9-f@~ 9- @~ 9-@@~ 9-@~ 9.@:4Amount~ :-h@~ :-@~ :-@~ :-@~ :-}@~ :-@~ :-@~ :.L@&;3Earned income credit: Number~ ;-(QA~ ;-@tA~ ;-@~ ;-@~ ;-~ ;-~ ;-~ ;.<2Amount~ <-A~ <-LQA~ <-@~ <-@~ <-~ <-~ <-~ <.3=5+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>4Number~ >-+ A~ >-A~ >-y@~ >-:@~ >-~ >-~ >-~ >.?4Amount~ ?-A~ ?-A~ ?-@~ ?-@~ ?-~ ?-~ ?-~ ?.@ lA B C D E F G H I fJ >K ZL XM PN ZO [PUQ[RRS!TWUQVWWVXY\ZX[W\V]^V_T@3Income tax: Number~ @-/A~ C-~ C.Y+D3#Tax due at time of filing: Number~ D-\GA~ D-q@~ D- @~ D-@~ D-p@~ D-@~ D- @~ D.@@E2Amount~ E-5d~ E-@~ E-@~ E-@~ E-A~ E-0A~ E-\A~ E.&AF3Overpayments: Number~ F-:A~ F-d#A~ F-X!A~ F-A~ F-{A~ F-=@~ F-\@~ F.@G2Amount~ G-F~ G-z"A~ G-8A~ G-R"A~ G-ޕ$~ G-BA~ G-A~ G. AH9 FOOTNOTES:H8H8H8H8H8H8H8H8: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,> "