�\pjnwill00  ���� � 45CPB�  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 $ �������������������U} �} �  �  �l �� �� �� �  Z �� �� �� �q �} �b �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,NEVADA - - - - - - - . /Number of returns~ 0ܦ.A~ 04A~ 0A~ 0H A~ 0}A~ 0P@~ 0@~ 1@ 2Number of joint returns~ -|A~ -@~ -@~ -@~ -a@~ -`#@~ -@~ .5@- 2%Number with paid preparer's signature~ -�?!A~ -A~ -_@~ -s@~ -@@~ - @~ -@~ .@3Number of exemptions~ -z~ -�A~ -A~ -qA~ -� A~ -A~ -xSA~ .@#/Adjusted gross income (AGI)~ 0� ~ 0|~ 0~ 0t�~ 0ZM~ 0|d~ 0�2�~ 1�*2"Salaries and wages in AGI: Number~ -F�4~ -A~ -P�A~ -АA~ -Ћ�@~ -�@~ -@~ .@4Amount~ -Y~ -~ -�~ -&/�~ -r~ -�8~ -o6~ .Jx�!2Taxable interest: Number~ -eA~ -@~ -1@~ -@~ -@~ -U@~ -@Z@~ .x@4Amount~ -HG9A~ - A~ -@~ -@~ -X A~ -G@~ - A~ .pt(A2Dividends: Number ~ -yA~ -�@~ -@@~ -@&@~ -@~ -@@~ -@~ .&@4Amount~ -\�)A~ -@~ -@@~ -@@~ -@~ -y@~ -@~ .�A850Business or profession net income (less loss): -------.4Number~ -@~ -@~ -@~ -s@~ -@~ -@~ - @~ .@4Amount-A`Y`5A-�Vpy@~ -�8@~ -A~ -�4A~ -XWA~ -0TA~ .�A2Number of farm returns~ -*@~ -H@~ -u@~ -p@~ -`@~ -y@~ -{@~ .t@42,Net capital gain (less loss) in AGI: Number~ -�A~ -@~ -@~ -�@~ -@@~ -@~ -\@~ .@4Amount~ -z&�~ -0i@~ -@~ -@~ - @~ -@~ -� A~ .��25*Taxable Individual Retirement Arrangements-------.4distributions: Number~ -�$@~ -@~ -@~ -]@~ -*@~ -@~ -@~ .̚@4Amount~ -�&A~ -`k@~ -@J@~ -�@~ -A~ -@7@~ -�=A~ .@.2&Pensions and annuities in AGI: Number~ -�:A~ -@~ -@~ -�@~ -@~ -@@~ -@~ .L@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 4Amount~ - HA~ -�A~ -A~ -�*#A~ -D'A~ -l'A~ -?!~ .A*!2"Unemployment compensation: Number~ !-@@~ !-@~ !-@~ !-@~ !-@~ !-״@~ !-ҥ@~ !.pp@"4Amount~ "-(�A~ "-�6@~ "-@~ "-@~ "- S@~ "-@~ "-F@~ ".p@0#2(Social Security benefits in AGI: Number~ #-@~ #-ʣ@~ #-@~ #-@@~ #-@@~ #-d@~ #-@~ #.@$4Amount~ $-x�&A~ $-@~ $-"@~ $-�A~ $- A~ $-A~ $-@~ $.@1%2)Self-employment retirement plans: Number~ %-е@~ %-r@~ %-q@~ %-H@~ %-x@~ %- @~ %-<@~ %.t@&4Amount~ &-�@~ &-̘@~ &-d@~ &-0@~ &-]@~ &-̻@~ &-K@~ &.@@+'3#Total itemized deductions: Number~ '-t�A~ '- @~ '-`@~ '-;@~ '-`@~ '-``@~ '-[@~ '.@(2Amount~ (-\A~ (-l�!A~ (-$A~ (-� 2A~ (-h�6A~ (->~ (-6YL~ (.\.)2&State and local income taxes: Number~ )6@~ )60@~ )6P@~ )6ǽ@~ )6@~ )6@~ )6ؿ@~ )7/@*4Amount*6n�&A*6S㥛G@~ *6@*6Sc@~ *6'@~ *6@~ *6 @~ *7A#+2Real estate taxes: Number~ +6,^A~ +6@@~ +6S@~ +6@~ +6@~ +6`@~ +6n@~ +7@,4Amount~ ,6H�#A~ ,6 @~ ,6z@~ ,6�?@~ ,6�A~ ,6@~ ,6P@~ ,7B@-2Taxes paid: Number~ --A~ --@~ -- @~ --@~ --V@~ --`@~ -- %@~ -.@.4Amount~ .-/A~ .-p{@~ .-n@~ .- �A~ .-,A~ .-�;A~ .-ȝA~ ..NA/2Interest paid: Number~ /-HA~ /-@~ /-@@~ /-@~ /-@~ /-@~ /-`@~ /.2@04Amount~ 0-v~ 0-`^A~ 0-UA~ 0-(~ 0-3~ 0-X!A~ 0-�%~ 0.� 12Contributions: Number~ 1-A~ 1-@~ 1-p@~ 1-@~ 1-Z@~ 1- |@~ 1- @~ 1.M@24Amount~ 2-~�<~ 2-@~ 2-i@~ 2-T@~ 2-h`A~ 2-u�@~ 2-A~ 2.A33Taxable income: Number~ 3-X!)A~ 3-FA~ 3-A~ 3-@�A~ 3-lA~ 3-`@~ 3-@~ 3.@@42Amount~ 4-N� ~ 4-*A~ 4-.{~ 4-� &~ 4-d~ 4-6~ 4-TA~ 4.��#53Total tax credits: Number~ 5-FA~ 5- Q@~ 5-@~ 5-@~ 5- 6@~ 5-q@~ 5-�!@~ 5.1@62Amount~ 6-�A~ 6-@~ 6- @~ 6-P@~ 6-�@~ 6- @~ 6-0@~ 6.@!72Child tax credit: Number~ 7- A~ 7-@u@~ 7-`@~ 7-@@~ 7-@~ 7-N@~ 7-@~ 7.84Amount~ 8-X�A~ 8-@~ 8-@~ 8-@~ 8-@~ 8-@@~ 8-@~ 8."92Child care credit: Number~ 9-�.@~ 9-@~ 9-"@~ 9-@~ 9-@~ 9-@~ 9-0@~ 9.X@:4Amount~ :-@~ :-H@~ :-@~ :-ɵ@~ :-V@~ :- @~ :-£@~ :.u@&;3Earned income credit: Number~ ;-x�A~ ;-U@~ ;-P@~ ;-@~ ;-~ ;-~ ;-~ ;.<2Amount~ <-(�A~ <-A~ <-�@~ <-@~ <-~ <-~ <-~ <.3=5+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>4Number~ >-@A~ >-@~ >-@~ >-@~ >-~ >-~ >-~ >.?4Amount~ ?- A~ ?-A~ ?- @~ ?-@~ ?-~ ?-~ ?-~ ?.@ �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~ @-�-~ @-�A~ @-[A~ @-(A~ @-;A~ @-Љ@~ @-@~ @.@A2Amount~ A-�~ A-V@~ A- A~ A-d"A~ A-2~ A-xh%A~ A-u1A~ A.%B3Total tax liability: Number~ B-/~ B-@ A~ B-�A~ B-cA~ B-0LA~ B-@~ B-`@~ B.@C2Amount~ C-dZA~ C-@~ C-� A~ C-n�&~ C-D�*A~ C-\&A~ C-H~ C.ƅ�+D3#Tax due at time of filing: Number~ D-`�A~ D-@~ D-@@~ D-�)@~ D-`@~ D-X@~ D-^@~ D.@E2Amount~ E-a*A~ E-n@~ E-o@~ E-�5@~ E-@~ E-�@~ E-X*A~ E.VAF3Overpayments: Number~ F-hY'A~ F-� A~ F-A~ F-P�A~ F-0!@~ F-@~ F-l@~ F.@G2Amount~ G-�d~ G-|�A~ G-�A~ G-0,A~ G-A~ G-0�@~ G- �@~ G.AH9 FOOTNOTES:H:H8H8H8H8H8H8H8: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,�> ��" ������������������������������