\pjnwill00   4+CPB  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 $"<C !<C !<U} }    l      Z    q } d                    f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ; ~ <?~ <@~ <@~ <@~ <@~ <@~ <@~ = @ )NEBRASKA * * * * * * * + ,Number of returns~ -(A~ -@A~ -@~ -xA~ -@@~ - @~ -V@~ .@ /Number of joint returns~ *pA~ *@~ * @~ *@~ *@~ *@~ *@~ +@- /%Number with paid preparer's signature~ *A~ * ZA~ *p@~ *@~ *@~ *U@~ *w@~ +@0Number of exemptions~ *nb~ *MA~ * A~ *|A~ *TA~ *(,A~ *@~ +W@#,Adjusted gross income (AGI)~ -Fo~ -~ -*~ -sk~ -F.~ -b ~ -n!~ .Z+*/"Salaries and wages in AGI: Number~ *+*~ *A~ *@~ *A~ *И@~ *`Q@~ *@~ +@1Amount~ *^V~ *2P~ *)~ *_*~ *^]~ *~ *VR~ +?!/Taxable interest: Number~ *(A~ *@~ *&@~ *@~ *@~ *@~ *O@~ +@1Amount~ *_0A~ *pA~ *@~ *ȎA~ *8A~ * Z@~ * @~ +A/Dividends: Number ~ * A~ *`@~ *@~ *4@~ * @~ *4@~ *@~ +@1Amount~ *H2A~ *@*@~ *@9@~ * @~ *@~ *@~ *@~ +A820Business or profession net income (less loss): *******+1Number~ *@8@~ * S@~ *w@~ *s@~ *@~ *@~ * @~ +@1Amount~ *^:~ *0@~ *@@~ *@A~ * A~ *@~ *A~ +XpA/Number of farm returns~ *}@~ *&@~ *@~ *m@~ *c@~ *@~ * @~ +Є@4/,Net capital gain (less loss) in AGI: Number~ *("A~ *@@~ *|@~ *k@~ *@~ *@~ *@~ +k@1Amount~ *1A~ *x@~ *@~ *z@~ *@~ *@~ *@~ +2(A22*Taxable Individual Retirement Arrangements*******+1distributions: Number~ *@~ *&@~ *=@~ *@~ *d@~ *@~ *@~ +@1Amount~ *A~ *0,@~ *<@~ *]@~ *@~ *@~ *@~ +@@./&Pensions and annuities in AGI: Number~ *{@~ * @~ *@#@~ *@~ *@~ *@~ *@~ +|@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  1Amount~ *j^~ * A~ *A~ *,$A~ *$A~ *P A~ *ؗA~ +N@*!/"Unemployment compensation: Number~ !*@~ !*@@~ !*@~ !*@~ !*@~ !*Ԙ@~ !*@~ !+R@"1Amount~ "*@~ "*@~ "*@~ "*V@~ "*)@~ "*@~ "**@~ "+|@0#/(Social Security benefits in AGI: Number~ #*p@~ #*t@~ #*X@~ #*@~ #*@~ #*v@~ #*a@~ #+@$1Amount~ $*t A~ $*n@~ $*@~ $*@~ $*PA~ $*0@~ $*@~ $+@@1%/)Self-employment retirement plans: Number~ %*i@~ %*r@~ %*pt@~ %*@~ %*H@~ %*x@~ %*@~ %+X@&1Amount~ &*@@~ &*@~ &*@~ &*@~ &*U@~ &*@~ &*@~ &+@+'0#Total itemized deductions: Number~ '*(A~ '*o@~ '*@~ '*@c@~ '*P@~ '*H@~ '*@h@~ '+m@(/Amount~ (*O~ (*l9A~ (*p9 A~ (* '~ (*n<~ (*H&A~ (*2~ (+#A.)/&State and local income taxes: Number~ )3- A~ )3@~ )3@~ )3`@~ )3 @~ )3&@~ )3@S@~ )4V@*1Amount~ *3n9~ *3@~ *3@@~ *3{@~ *3A~ *3oA~ *3 A~ *4`A#+/Real estate taxes: Number~ +30 A~ +3u@~ +3K@~ +3t@~ +3 @~ +3@Z@~ +3P@~ +4y@,1Amount~ ,3tO!A~ ,38@~ ,3F@~ ,3`!@~ ,3`7A~ ,3@~ ,3l@~ ,4 @-/Taxes paid: Number~ -*h*A~ -*@@~ -*@~ -* H@~ -* @~ -*E@~ -*g@~ -+m@.1Amount~ .*8A~ .*L@~ .* @~ .*xA~ .*A~ .*!A~ .*A~ .+DA//Interest paid: Number~ /*HA~ /*@~ /*o@~ /*`y@~ /**@~ /*@~ /*C@~ /+w@01Amount0*6A~ 0* g@~ 0*@~ 0* A~ 0*A~ 0*A~ 0*&A0+VFA1/Contributions: Number~ 1* A~ 1*@~ 1*@~ 1*@~ 1* @~ 1*D@~ 1*@~ 1+ @21Amount~ 2*.'A~ 2*@@~ 2*+@~ 2*q@~ 2*@~ 2*P@~ 2*@aA~ 2+( A30Taxable income: Number~ 3*a#A~ 3*IA~ 3*@~ 3*dA~ 3*@~ 3*@~ 3*`Q@~ 3+@4/Amount~ 4*J~ 4*-~ 4*6A~ 4*F~ 4**8~ 4*JX~ 4*~ 4+y#50Total tax credits: Number~ 5*PaA~ 5*@@~ 5*@~ 5*@~ 5*@~ 5*s@~ 5*@~ 5+@6/Amount~ 6*P? A~ 6*@~ 6*@~ 6*3@~ 6*@~ 6*@~ 6*@~ 6+ @!7/Child tax credit: Number~ 7*)A~ 7*3@~ 7*@~ 7*,@~ 7*{@~ 7*@~ 7*@~ 7+81Amount~ 8*JA~ 8*n@~ 8*@~ 8*`@~ 8*@~ 8*(@~ 8*@~ 8+"9/Child care credit: Number~ 9*@~ 9*j@~ 9*@~ 9*i@~ 9*m@~ 9*ٹ@~ 9*Ƭ@~ 9+~@:1Amount~ :*@~ :*h@~ :*@~ :*@~ :*x@~ :*@~ :*@~ :+j@&;0Earned income credit: Number~ ;*p@~ ;*@~ ;*@7@~ ;*(@~ ;*~ ;*~ ;*~ ;+</Amount~ <*A~ <*3A~ <*b@~ <*Z@~ <*~ <*~ <*~ <+3=2+Excess earned income credit (refundable): =*=*=*=*=*=*=*=+>1Number~ >* l@~ >* r@~ >*@~ >*@~ >*~ >*~ >*~ >+?1Amount~ ?*XA~ ?* `@~ ?*@~ ?*@~ ?*~ ?*~ ?*~ ?+@ lA B C D E F G H I fJ HK dL bM ZN dO eP_QeR\S+TaU[VaW`X'YfZb[a\`]^`_^@0Income tax: Number~ @*>#~ @*A~ @*p@~ @*A~ @*f@~ @*@~ @*P@~ @+@A/Amount~ A*N~ A*`@~ A*(0A~ A*ZA~ A*"A~ A*TA~ A*F*~ A+L%B0Total tax liability: Number~ B*%~ B*p/A~ B*#@~ B*vA~ B*~@~ B*@~ B*S@~ B+ @C/Amount~ C*~ C*&@~ C*A~ C*A~ C*6'~ C*A~ C*&A~ C+:NN+D0#Tax due at time of filing: Number~ D*A~ D*@:@~ D*w@~ D*@~ D* @~ D*@~ D*@~ D+ʱ@E/Amount~ E*A~ E*@@~ E*@~ E*`L@~ E*@~ E*@~ E*@C@~ E+`AAF0Overpayments: Number~ F*V%~ F*(A~ F*`@~ F*@~ F*@~ F*@~ F*@@~ F+@G/Amount~ G*@~ G* A~ G*8JA~ G*0] A~ G*>A~ G*P@~ G*0@~ G+>@H6 FOOTNOTES:H7H5H5H5H5H5H5H5:I82Details may not add to totals because of rounding.I+VJ9NThis table presents aggregates of all returns filed and processed through the J+TK9LIndividual Master ob (IMF) system during Calendar Year 2003. In general, K+LL9Dduring administrative or Master ob processing, taxpayer reporting L+VM9Ndiscrepancies are corrected only to the extent necessary to verify the income M+WN9Otax liability reported. Most of the other corrections to the taxpayer records N+QO9Iused for these statistics could not be made because of time and resource O+WP9Oconstraints. The statistics in this table should, therefore, be used with the P+NQ9Fknowledge that some of the data have not been perfected or edited for Q+R9statistical purposes.R+SS9KClassification by State was usually based on the taxpayer's home address. S+MT9EHowever, some taxpayers may have used the address of a tax lawyer or T+SU9Kaccountant or the address of a place of business; moreover, such addresses U+RV9Jcould each have been located in a State other than the State in which the V+W9taxpayer resided.W+XX9PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X+TY9LService constructs returns for certain non-filers on the basis of available Y+SZ9Kinformation and imposes an income tax on the resulting estimate of the tax Z+R[9Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [+\9aliens.\+R]9JItemized deductions include any amounts reported by the taxpayer, even if ]+P^9Hthey could not be used in computing "taxable income," the base on which ^+N_9Fthe regular income tax was computed. Thus, total itemized deductions _+`la\b_cdddebfegch^i]j\kalcmcn_o=pHqhrfs`t^u`v\w$x[y`z^{I|D}A~`\N`9Finclude amounts that did not have to be reported by taxpayers with no `+Qa9I"adjusted gross income." (Adjusted gross income is the total from which a+Vb9Nthese deductions would normally be subtracted.) In addition, if standard and b+Vc9Nitemized deductions were both reported on a tax return, the form of deduction c+Td9Lactually used in computing income tax was the one used for the statistics. d+We9OTherefore, if the standard deduction was the form of deduction used, the total e+Uf9Mreported for itemized deductions was excluded from the statistics. However, f+Pg9Hthe component deductions were not similarly excluded. As a result, the g+Oh9Gnumber of returns and related amounts for the component deductions are h+Ni9Fslightly overstated in relation to the grand total shown for itemized i+Sj9Kdeductions. These components are also overstated in relation to the total j+Uk9Mbecause there was a statutory limitation on the total of itemized deductions k+Ul9Mthat could be claimed by certain high-income taxpayers. This limitation did l+Qm9Inot affect the component deductions, the sum of which therefore exceeded m+/n9'the total used in computing income tax.n+:o92Income tax includes the "alternative minimum tax."o+Zp9RTotal tax liability differs from "income tax" in that it is the sum of income tax p+Xq9Pafter subtraction of all tax credits except the "earned income credit," and, in q+Rr9Jaddition, includes the "alternative minimum tax," taxes from recapture of r+Ps9Hprior-year investment and low-income housing credits, tax applicable to s+Rt9JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t+Nu9Femployment income and on certain tip income, and certain other income-u+v9related 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 +<`XZR: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,> "