�\pjnwill00  ���� 4:CPB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�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 $ �������������������U} �} �  �  �l �� �� �� �  Z �� �� �� �q �} �c �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,MONTANA - - - - - - - . /Number of returns~ 08A~ 0@�A~ 0@~ 0P@~ 0`[@~ 0x@~ 0`@~ 1G@ 2Number of joint returns~ -`A~ -�@~ -d@~ -`@~ -�'@~ -@~ -@~ .@- 2%Number with paid preparer's signature~ -A~ -p@~ -@~ - @~ -@~ -@~ -@~ .Ҭ@3Number of exemptions~ -x�)A~ -�$A~ -`g@~ -�7A~ -p�A~ -a@~ -@~ .@#/Adjusted gross income (AGI)~ 0Œu~ 0V~ 0~\~ 0P�~ 0�"HA~ 0.g~ 0.k~ 1w*2"Salaries and wages in AGI: Number~ -`WA~ -H�A~ -@~ - *@~ -@~ -:@~ -@~ .@4Amount~ -g~ -:.U~ -^GE~ -v&�~ -�~ -K~ -.A~ .έ%!2Taxable interest: Number~ -� A~ -P"@~ -A@~ -�@~ - %@~ -@~ -"@~ .@4Amount~ - A~ -@~ -@@~ -�@~ -@~ -`@~ -@~ .p@2Dividends: Number ~ -P@~ -@~ -@~ -@7@~ -@~ -@~ -@~ .T@4Amount~ - ~A~ -@!@~ -@~ -@~ -@~ -@~ -@~ .@850Business or profession net income (less loss): -------.4Number~ -�@~ -�@~ -"@~ -�6@~ -g@~ -@~ -@~ .@4Amount~ -N�(~ -0@~ -ж@~ -O@~ -`@~ -@~ -0�@~ .`&@2Number of farm returns~ -B@~ -_@~ -ʨ@~ -@~ -f@~ -@~ -H@~ .pz@42,Net capital gain (less loss) in AGI: Number~ -Pk@~ -@@~ -@~ -]@~ -}@~ -@~ -@~ .@4Amount~ -�/~ -@~ -@ @~ -@~ -\@~ -N@~ -@ �@~ .0�A25*Taxable Individual Retirement Arrangements-------.4distributions: Number~ -@~ -@~ -@~ -l@~ -J@~ -@~ -@~ .w@4Amount~ -�A~ -@@~ -@@~ -@~ -@~ -@@~ -@~ .@.2&Pensions and annuities in AGI: Number~ - @~ -@@~ -@~ -@~ -@~ -@~ -@~ .@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 4Amount~ -(h0A~ -A~ -A~ -� A~ -P A~ -p@~ -@~ .@*!2"Unemployment compensation: Number~ !-@~ !-@~ !-@~ !-8@~ !-@~ !-@~ !-z@~ !.G@"4Amount~ "-e@~ "-v@~ "-@~ "-@~ "-@~ "-ĭ@~ "-@~ ".`j@0#2(Social Security benefits in AGI: Number~ #-@~ #-@~ #-@~ #-u@~ #-@~ #-z@~ #-@~ #.P@$4Amount~ $-(A~ $-@~ $-@~ $-@;@~ $-@~ $-`R@~ $-{@~ $.@1%2)Self-employment retirement plans: Number~ %-@~ %-k@~ %-m@~ %-P@~ %-Ї@~ %-h@~ %-@~ %.@&4Amount~ &- @~ &-@~ &-0@~ &-@~ &-=@~ &- @~ &-@~ &.@+'3#Total itemized deductions: Number~ '-0�A~ '-@~ '-@~ '-@~ '- z@~ '-@~ '-@~ '.*@(2Amount(-:�AA~ (-YA~ (-^A~ (-A~ (-A~ (-�A(-ˡE7A~ (.A.)2&State and local income taxes: Number~ )6?�@~ )6|@~ )6@~ )6@5@~ )6;@~ )6@@~ )6A@~ )7Ȯ@*4Amount~ *6 �A~ *6@~ *6@~ *6@@~ *6@~ *6@~ *6 '@~ *7 @#+2Real estate taxes: Number~ +6s@~ +6\@~ +6@~ +6@~ +6l@~ +6@~ +6^@~ +7~@,4Amount~ ,6@� A~ ,6@~ ,6�,@~ ,6z@~ ,6`@~ ,6@~ ,6@@~ ,7@-2Taxes paid: Number~ --A~ --@x@~ --@~ --`@~ --y@~ --@@~ --@~ -."@.4Amount~ .-�f~ .-�*@~ .-@~ .- r@~ .-`A~ .-�!@~ .-� ~ ..(A/2Interest paid: Number~ /-`@~ /-@~ /-c@~ /-V@~ /-z@~ /-@~ /- @~ /.@04Amount~ 0-k/~ 0-@~ 0-@~ 0-A~ 0-p A~ 0-4@~ 0-G@~ 0. @12Contributions: Number~ 1- B@~ 1-u@~ 1-%@~ 1-U@~ 1-@~ 1-@~ 1-,@~ 1.@24Amount~ 2-A~ 2-P@~ 2-X@~ 2-*@~ 2-@~ 2-@~ 2-@~ 2.`{@33Taxable income: Number~ 3-�4A~ 3-`@~ 3-g@~ 3-@n@~ 3-@J@~ 3-q@~ 3-W@~ 3.=@42Amount~ 4-q0~ 4-H�A~ 4-G%A~ 4-vi~ 4-R7~ 4-I~ 4-V#R~ 4.�:f#53Total tax credits: Number~ 5-�@~ 5-I@~ 5-�>@~ 5-@~ 5-@~ 5-@~ 5-@~ 5.@62Amount~ 6-�@~ 6-@~ 6-@~ 6-@~ 6-R@~ 6-@~ 6-@~ 6.@!72Child tax credit: Number~ 7-�@~ 7-@~ 7- @~ 7-@6@~ 7-@~ 7-߼@~ 7-@~ 7.84Amount~ 8-`@~ 8-@~ 8-'@~ 8-'@~ 8-@~ 8-@~ 8-@~ 8."92Child care credit: Number~ 9-@~ 9- @~ 9- @~ 9-@~ 9-@~ 9-@~ 9-@~ 9.`e@:4Amount~ :-n@~ :-Pq@~ :-@~ :-`@~ :-@~ :-@~ :-@t@~ :.R@&;3Earned income credit: Number~ ;-@~ ;-h@~ ;-@~ ;-@~ ;-~ ;-~ ;-~ ;.<2Amount~ <-� @~ <-@<@~ <-@~ <-@~ <-~ <-~ <-~ <.3=5+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>4Number~ >-`!@~ >-�@~ >-s@~ >-<@~ >-~ >-~ >-~ >.?4Amount~ ?-@~ ?-@~ ?-@~ ?-@~ ?-~ ?-~ ?-~ ?.@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �HK �dL �bM �ZN �dO �eP�_Q�eR�\S�+T�aU�[V�aW�`X�'Y�fZ�b[�a\�`]�^�`_�^@3Income tax: Number~ @-ĆA~ @- @~ @-B@~ @-@~ @- @~ @-e@~ @-Y@~ @.F@A8Amount~ A7]~ A7@~ A7P@~ A7P�A~ A7H�A~ A7�A~ A7@�A~ A7A%B3Total tax liability: Number~ B-�#A~ B-P@~ B-O@~ B-v@~ B-'@~ B-k@~ B-\@~ B.G@C2Amount~ C-Nnf~ C-w@~ C-Ч@~ C-xZ A~ C-UA~ C-p� A~ C-x7A~ C.D�A+D3#Tax due at time of filing: Number~ D- @~ D-W@~ D-@~ D-B@~ D-@~ D-@~ D-@~ D.@E2Amount~ E-h� A~ E-@~ E-P@~ E-@~ E-�,@~ E-@~ E-`@~ E.@F3Overpayments: Number~ F-�A~ F-p�A~ F-|@~ F-@~ F-@n@~ F-@~ F-x@~ F.@G2Amount~ G-A~ G-(�A~ G-�3@~ G-`\@~ G-�@~ G-@~ G-@f@~ G.@H: FOOTNOTES:H;H9H9H9H9H9H9H9:I<2Details may not add to totals because of rounding.I.VJ=NThis table presents aggregates of all returns filed and processed through the J.TK=LIndividual Master ob (IMF) system during Calendar Year 2003. In general, K.LL=Dduring administrative or Master ob processing, taxpayer reporting L.VM=Ndiscrepancies are corrected only to the extent necessary to verify the income M.WN=Otax liability reported. Most of the other corrections to the taxpayer records N.QO=Iused for these statistics could not be made because of time and resource O.WP=Oconstraints. The statistics in this table should, therefore, be used with the P.NQ=Fknowledge that some of the data have not been perfected or edited for Q.R=statistical purposes.R.SS=KClassification by State was usually based on the taxpayer's home address. S.MT=EHowever, some taxpayers may have used the address of a tax lawyer or T.SU=Kaccountant or the address of a place of business; moreover, such addresses U.RV=Jcould each have been located in a State other than the State in which the V.W=taxpayer resided.W.XX=PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X.TY=LService constructs returns for certain non-filers on the basis of available Y.SZ=Kinformation and imposes an income tax on the resulting estimate of the tax Z.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�\b�_c�dd�de�bf�eg�ch�^i�]j�\k�al�cm�cn�_o�=p�Hq�hr�fs�`t�^u�`v�\w�$x�[y�`z�^{�I|�D}�A~�`�\N`=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 a.Vb=Nthese deductions would normally be subtracted.) In addition, if standard and b.Vc=Nitemized deductions were both reported on a tax return, the form of deduction c.Td=Lactually used in computing income tax was the one used for the statistics. d.We=OTherefore, if the standard deduction was the form of deduction used, the total e.Uf=Mreported for itemized deductions was excluded from the statistics. However, f.Pg=Hthe component deductions were not similarly excluded. As a result, the g.Oh=Gnumber of returns and related amounts for the component deductions are h.Ni=Fslightly overstated in relation to the grand total shown for itemized i.Sj=Kdeductions. These components are also overstated in relation to the total j.Uk=Mbecause there was a statutory limitation on the total of itemized deductions k.Ul=Mthat could be claimed by certain high-income taxpayers. This limitation did l.Qm=Inot affect the component deductions, the sum of which therefore exceeded m./n='the total used in computing income tax.n.:o=2Income tax includes the "alternative minimum tax."o.Zp=RTotal tax liability differs from "income tax" in that it is the sum of income tax p.Xq=Pafter subtraction of all tax credits except the "earned income credit," and, in q.Rr=Jaddition, includes the "alternative minimum tax," taxes from recapture of r.Ps=Hprior-year investment and low-income housing credits, tax applicable to s.Rt=JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t.Nu=Femployment income and on certain tip income, and certain other income-u.v=related taxes.v.Mw>EEarned income credit includes both the refundable and non-refundable w.Rx>Jportions. The non-refundable portion could reduce income tax and certain x.Py>Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y.;z>3there was no tax liability at all, were refundable.z.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 .�<��`��X��ZR>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,�> ��" ������������������������������