\pjnwill00   4XBNB  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 $ C $ U} }    l      Z    q } g                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , MISSISSIPPI - - - - - - - . /Number of returns~ 0p1A~ 0F!~ 0A~ 0PA~ 0`@~ 0@~ 0@~ 1q@ 2Number of joint returns~ -A~ -@~ -{@~ -$@~ -@~ -@~ -@~ .@- 2%Number with paid preparer's signature~ -%A~ -qA~ -P@~ -)@~ -pG@~ -@@~ -@J@~ .@3Number of exemptions~ - ~ -6;~ -,uA~ -A~ -A~ -jA~ -@~ .@0@#/Adjusted gross income (AGI)~ 0C] ~ 0K2~ 0Z~ 06~ 0~ 0΁~ 0,~ 1%*2"Salaries and wages in AGI: Number~ -K>~ -xA~ -XA~ -`A~ -@+@~ -@@~ -@~ .@4Amount~ -@~ -j~ -Z~ -~ -jY~ -~ -;~ .y!2Taxable interest: Number~ -$.A~ -0@~ - @~ - @~ -I@~ -@~ -@@~ .l@4Amount~ -p)A~ -A~ -u@~ -p@~ -0@~ -@~ -0@~ .A2Dividends: Number ~ -A~ -@@~ -@~ -@~ -J@~ -@~ -@~ .2@4Amount~ -A~ -@~ -@~ -F@~ -:@~ -@~ -@~ .A850Business or profession net income (less loss): -------.4Number~ -hA~ -@@~ -J@~ -@~ -@@~ -@~ -@~ .h@4Amount~ -n^~ -X A~ -`@~ -A~ -A~ -8A~ -pA~ .(A2Number of farm returns~ -j@~ -@~ -+@~ -@~ -@~ -6@~ -:@~ .@42,Net capital gain (less loss) in AGI: Number~ -@y@~ -@~ -K@~ -@/@~ -@A@~ -9@~ -@~ .6@4Amount~ -.w:~ -@~ -}@~ -@~ -D@~ -@~ -A~ . #A25*Taxable Individual Retirement Arrangements-------.4distributions: Number~ -@~ -@~ -@~ -@~ -@~ -@~ -J@~ .@4Amount~ -sA~ -.@~ -%@~ -@~ -@~ - !@~ - @~ . d@.2&Pensions and annuities in AGI: Number~ -P!A~ -`_@~ -@~ -`@~ -@~ -@~ -@~ .@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  4Amount~ -7~ -A~ -T A~ -I!A~ -"~ -hIA~ -ȿA~ .T@*!2"Unemployment compensation: Number~ !-I@~ !-@~ !-D@~ !-@~ !-@~ !-@~ !-؏@~ !.S@"4Amount~ "-A~ "-p@~ "-@@~ "-V@~ "-@~ "-һ@~ "-@~ ".`p@0#2(Social Security benefits in AGI: Number~ #-@~ #-@~ #-@~ #-@x@~ #-@~ #-<@~ #-o@~ #.H@$4Amount~ $-6'~ $-@~ $-@~ $-AA~ $- / A~ $-p@~ $- @~ $.@@1%2)Self-employment retirement plans: Number~ %-4@~ %- d@~ %-c@~ %-|@~ %-ȅ@~ %-@~ %-Ę@~ %.@&4Amount~ &-@~ &-@@~ &- @~ &-@~ &-@~ &-@~ &-@@~ &.@+'3#Total itemized deductions: Number~ '-A~ '-@U@~ '-@~ '-@~ '-@~ '-@~ '-@~ '.]@(2Amount~ (-Fk"~ (-XA~ (-|A~ (-)A~ (-/A~ (-&A~ (-0B(A~ (.%A.)2&State and local income taxes: Number~ )6`A~ )6@~ )6@@~ )6@~ )6@~ )6V@~ )66@~ )7@*4Amount*6s&A*6jt+@~ *6@~ *6 h@~ *6DA~ *6"@~ *6VA~ *7A#+2Real estate taxes: Number~ +6z A~ +6Z@~ +6K@~ +6@~ +6@P@~ +6`@~ +6@~ +7Z@,4Amount~ ,6SA~ ,6'@~ ,6.@~ ,6@~ ,6@~ ,6@~ ,6@~ ,7@-2Taxes paid: Number~ --\A~ --@~ --@~ --@~ --P@~ --@~ --@@~ -.Y@.4Amount.-O0A.-SE@~ .-@~ .-.A~ .- A~ .-hA~ .- A~ .. A/2Interest paid: Number~ /-] A~ /-k@~ /-@~ /-@~ /-@~ /-@~ /-@~ /.@04Amount~ 0-.ta~ 0-@~ 0-@@~ 0-A~ 0-pA~ 0-XA~ 0-`A~ 0.A12Contributions: Number~ 1-k A~ 1-q@~ 1-@~ 1-,@~ 1-]@~ 1-@@~ 1-@y@~ 1.@24Amount~ 2-A~ 2- E@~ 2-4@~ 2-A~ 2- A~ 2-{A~ 2-0A~ 2. A33Taxable income: Number~ 3- d)A~ 3- A~ 3-A~ 3-A~ 3-@~ 3-@~ 3-`@~ 3.b@42Amount~ 4-"µ~ 4-V-A~ 4-Nh}~ 4-2~ 4-B=~ 4-~ 4-~~ 4. p#53Total tax credits: Number~ 5-A~ 5-P-@~ 5-@~ 5-e@~ 5-@E@~ 5-0@~ 5-@~ 5.@62Amount6-""A~ 6-@@~ 6-@~ 6-@~ 6-`@~ 6-@~ 6-@6.Zd;_O@!72Child tax credit: Number~ 7-A~ 7-@~ 7-@~ 7-7@~ 7-#@~ 7--@~ 7-&@~ 7.84Amount~ 8-ȌA~ 8-@~ 8-P@~ 8-@~ 8-`@~ 8-@:@~ 8-8@~ 8."92Child care credit: Number~ 9-@@~ 9-@~ 9-o@~ 9-_@~ 9-@~ 9-@~ 9-֩@~ 9.|@:4Amount~ :-@~ :-@~ :->@~ :-^@~ :-@~ :-b@~ :-L@~ :.@l@&;3Earned income credit: Number~ ;-A~ ;-A~ ;-9@~ ;-@~ ;-~ ;-~ ;-~ ;.<2Amount~ <-H5'A~ <-#A~ <-p@~ <-@~ <-~ <-~ <-~ <.3=5+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>4Number~ >-A~ >- A~ >-PW@~ >-@~ >-~ >-~ >-~ >.?4Amount~ ?-*~ ?-$~ ?-0@~ ?-@~ ?-~ ?-~ ?-~ ?.@ 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~ @-A~ @-hA~ @-0 A~ @-p@~ @-@~ @-@~ @.e@A8Amount~ A7_~ A7@~ A7A~ A7`A~ A76*~ A7N)"~ A7/~ A7@2A%B3Total tax liability: Number~ B-f/~ B-J A~ B-ؾA~ B-}A~ B-P@~ B-@~ B-`@~ B.j@C2Amount~ C-Fr ~ C-'A~ C- A~ C-R"~ C-&A~ C-v$~ C-^2~ C.AM+D3#Tax due at time of filing: Number~ D-AA~ D-@2@~ D-@~ D-@~ D-)@~ D-@~ D-@~ D.-@E2Amount~ E- ~ E-@@~ E- @~ E-@]@~ E-`j@~ E-@Z@~ E-`@~ E.pRAF3Overpayments: Number~ F-8~ F-MA~ F-A~ F-A~ F-Ў@~ F-a@~ F-:@~ F.@G2Amount~ G- w~ G-67~ G-HA~ G-D)A~ G-8A~ G-#@~ G-В@~ G.@H: FOOTNOTES:H9H9H9H9H9H9H9H9: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>?:7<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*> "