�\pjnwill00 �� 4;C齈B� d褚MbP?_"*+�€%��1��Arial1��Arial1��Arial1��Arial1x�Arial1��Arial1��Arial1��Arial1��Arial1��Arial��&�?'�?(�?)�?MdXX�"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$0%0.00%0.00E+00 #\ ?/?#\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ h:mm'$#,##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 ,瘟C (�C (�C (�C (�C (��C (�罜"8纹�罜"8��C "<��C8�罜"8�罜 "<��罜 "<��C <��罜 <��C8�亮C8�亮C <��亮C <��亮C8��C$"<��罜<��亮C<��C $"<��罜 ,�罜 ,�C ,�罜 ,�罜 ,�C ,�罜 ,�罜 ,�罜 ,�罜 ,��罜 ,��C ,�C$ �瘟C ,瘟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~ !堄@~ !L軥~ !j鐯~ !€O駺~ !j鳣~ "jA ~ #堄@ #under #under #under #under #under$or more% & '~ (L軥~ (j鐯~ (€O駺~ (j鳣~ (jA) * ~ +�?~ +@~ +@~ +@~ +@~ +@~ +@~ , @ -NEW YORK . . . . . . . /0Number of returns~ 1尉 ~ 1�*�~ 1fvF~ 1j&b~ 12E~ 1t�"A~ 1X�"A~ 2@A3Number of joint returns~ .萴FA~ .旟A~ .燩A~ .H�A~ .L%~ .狀A~ .琱A~ /冈A- 3%Number with paid preparer's signature~ .襝@~ .箁~ .骠)~ .魖-A~ .�&A~ .eA~ .€�A~ /饖A4Number of exemptions~ ."~ .締)~ .﹥~ .隉�~ .^鵂~ .鑓~ .柦j~ /糥#A#0Adjusted gross income (AGI)~ 1聏al~ 1�-o~ 1测�~ 1F滬~ 1��~ 1栛�~ 1�~ 2嫱_ *3"Salaries and wages in AGI: Number~ .:'�~ .�4�~ .t�.A~ .�26A~ .紂/A~ .@>!A~ .|x!A~ /p�A5Amount~ .�5擯~ .Z�?~ .哻�~ .� �~ .B6� ~ .忡V ~ .�#�~ /螃!3Taxable interest: Number~ .�'~ .V麳~ .�=A~ .瑢,A~ .え*A~ .臼 ~ .S#~ /癙 A5Amount~ ."�~ .赌j~ .轴&~ .灲C~ .�#L~ .6~ .鎑\~ /編?3Dividends: Number ~ .F覒~ .4� A~ .hA~ .H�A~ .,A~ .(�A~ .4QA~ /搬A5Amount~ .蕶5~ .r)A~ .鋫A~ .顋%~ .8['A~ .滒"A~ .j擭~ /迚&860Business or profession net income (less loss): ......./5Number~ .妝O~ .匀 A~ .犵兀~ .HA~ .hpA~ .兵@~ .��@~ /黼@5Amount~ .2�4~ .�>�~ .FBA~ .奟W~ .蠷7A~ .奸3A~ .�9�~ /烕s3Number of farm returns~ .€;蹳~ .B腀~ .鞋@~ .值@~ .a盄~ .敔@~ .8淍~ /構@43,Net capital gain (less loss) in AGI: Number~ .z頻~ .h�A~ .A~ .�4A~ .愗A~ . A~ .餚A~ /�A5Amount~ .��~ .楺A~ .軝@~ .`メ@~ .€\A~ .X=A~ .M~ /蝋R26*Taxable Individual Retirement Arrangements......./5distributions: Number~ .鑼 A~ .�$A~ .衃馌~ .袉鳣~ .�鯜~ .�-锧~ . 闌~ /"褸5Amount~ .r釿~ .�#A~ .芑A~ .N�,~ .~�9~ .拿&A~ .�K~ /糂-A.3&Pensions and annuities in AGI: Number~ .蕍Y~ .�A~ .AA~ .堘A~ .rA~ . �A~ .袧A~ /�4鉆 �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��<� ��= ��> ��? �� 5Amount~ .巏�~ .啒�~ .赮�~ .廪~ .V/0~ .#�~ .v ~ /钛c*!3"Unemployment compensation: Number~ !.6S*~ !.�4A~ !.麫~ !.�A~ !. @~ !.`炵@~ !. 掋@~ !/€X繞"5Amount~ ".F幯~ ".鬒/A~ ".磦"A~ ".�,~ ".D�A~ ".hA~ ".8� A~ "/鄶霡0#3(Social Security benefits in AGI: Number~ #.矩,~ #.€囏@~ #.鹁兀~ #.�2 A~ #. A~ #.惉魼~ #.纜鬇~ #/@撨@$5Amount~ $.~ $.@?霡~ $.蠽A~ $.�'Q~ $.畑�~ $.j維~ $.疏X~ $/幷&1%3)Self-employment retirement plans: Number~ %. &鳣~ %.牠@~ %.獲~ %.€X繞~ %.财@~ %.捌@~ %.谰跕~ %/€孓@&5Amount~ &.~筦~ &./蠤~ &.€$螥~ &.燿锧~ &.纋魼~ &.p5鵃~ &.�6A~ &/蓉+A+'4#Total itemized deductions: Number~ '.汭A~ '.愘 A~ '.�A~ '.嶩*~ '.0W(A~ '.T~ A~ '.麶"A~ '/ � A(3Amount~ (.簓�~ (.戢�~ (.&N�~ (.F滽~ (.鈵~ (.襑�~ (.z瞒~ (/B7?.)3&State and local income taxes: Number~ )7.懥~ )77A~ )7繧A~ )7�4$A~ )7/~ )7,; A~ )7�<$~ )8x� A*5Amount~ *7綛�~ *7�+A~ *7悵A~ *7姀X~ *7茮�~ *7﨎�~ *7ZR=~ *8葷fA#+3Real estate taxes: Number~ +7�~ +7@qA~ +7`�A~ +7榞A~ +7 �!A~ +7@�A~ +7DA~ +8榑A,5Amount~ ,7焖eA~ ,7吴&~ ,74�A~ ,7獱R~ ,7寍~ ,7�o~ ,7b�~ ,8 a�-3Taxes paid: Number~ -.炙~ -.0AA~ -.囟A~ -.%A~ -.娈0~ -.爚 A~ -.枓$~ -/€� A.5Amount..+qX瑏A~ ..巶;..兝J�:)A~ ..席~ ..h-~ ..蔥~ ..V铎~ ./f硠/3Interest paid: Number~ /.� �~ /.�@~ /.heA~ /.�A~ /.~� ~ /.�A~ /.術A~ //�A05Amount~ 0.6炿~ 0.t0A~ 0.鴏+A~ 0.fu�~ 0.施�~ 0.THA~ 0.~ 0/矖13Contributions: Number~ 1.>�~ 1.钄A~ 1.@DA~ 1.�#A~ 1.^�-~ 1.T�A~ 1.�!A~ 1/p� A25Amount~ 2.��~ 2.X(A~ 2.T�A~ 2.~jR~ 2.祧9A~ 2.4A~ 2..鎪~ 2/:34Taxable income: Number~ 3.r輾~ 3.�Y~ 3.J^C~ 3.畦`~ 3.鐳~ 3.&G%~ 3.N�%~ 3/(� A43Amount~ 4."y|K~ 4.b{�~ 4.树F~ 4.% ~ 4.>�!~ 4.句�~ 4.:?i~ 4/�-#54Total tax credits: Number~ 5.*-�~ 5.A~ 5.�A~ 5.,�"A~ 5.飑A~ 5.鋓A~ 5.鑺 A~ 5/0魼63Amount~ 6.��~ 6.+鸃~ 6.A~ 6.L�!A~ 6.膬A~ 6.dA~ 6.拌A~ 6/\�A!73Child tax credit: Number~ 7.z~ 7.埤@~ 7.糥A~ 7.t�A~ 7.PA~ 7.李 A~ 7.`'�@~ 7/85Amount~ 8.zUK~ 8.€ 郂~ 8.饟A~ 8.TSA~ 8.癇A~ 8.pZA~ 8.`鸃~ 8/"93Child care credit: Number~ 9.枳A~ 9.€/銨~ 9.=魼~ 9.� 鸃~ 9.PA驚~ 9.`蜩@~ 9.€炿@~ 9/薂:5Amount~ :.攸 A~ :.茾~ :.酁錊~ :.@<霡~ :.@库@~ :.€@~ :.ホ@~ :/継&;4Earned income credit: Number~ ;.�=Z~ ;.&C~ ;.nA~ ;.铄@~ ;.~ ;.~ ;.~ ;/<�3Amount~ <�.CA~ <�.zQ�~ <�.�:A~ <�.@袬~ <�.~ <�.~ <�.~ <�/3=6+Excess earned income credit (refundable): =.=.=.=.=.=.=.=/>5Number~ >.03A~ >.�5-A~ >.P�A~ >.€孑@~ >.~ >.~ >.~ >/?5Amount~ ?.��~ ?.縨~ ?.@�A~ ?.€笃@~ ?.~ ?.~ ?.~ ?/@ �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\�`]�^�`_�^@4Income tax: Number~ @.Fy~ @.�J~ @.皡+A~ @.V塟~ @.�D~ @.F1%~ @.�"A~ @/€AA9Amount~ A8睮�~ A8pF#A~ A8燩5A~ A8 $$~ A8c�~ A8R羴~ A8涿hA~ A8j旦%B4Total tax liability: Number~ B.b_�~ B.Ncd~ B.鸟,A~ B.L7A~ B.`1A~ B. �"A~ B.�"A~ B/�AC3Amount~ C..P~ C.鷱J~ C.a~ C.稚6~ C.bt�~ C.�~ C.庍8~ C/瘦�+D4#Tax due at time of filing: Number~ D.n:V~ D.x-A~ D.豅A~ D.@�A~ D.嘬 A~ D.欣A~ D.�A~ D/ 鰼E3Amount~ E.�U~ E.09 A~ E.€�A~ E.躈A~ E.{A~ E.L�A~ E.69~ E/rY�F4Overpayments: Number~ F.⑾�~ F.緫�~ F.搡;~ F.(W4A~ F.fs5~ F.鸡A~ F.�A~ F/犻駺G3Amount~ G.J�~ G.:}�~ G.陫n~ G.^师~ G.跍�~ G.秛^~ G.P>:A~ G/捞4AH: FOOTNOTES:H;HHHHHHH: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体育 (IMF) system during Calendar Year 2003. In general, K/LL=Dduring administrative or Master ob体育 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体育 Service Support Branch. Unpublished data. October 2004.�/= hL,�> ��" ��