�\pjnwill00  {��  !4/D1SB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M dX�"dX�?�?@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 $"<�C !<�C !<��������������������U} ��} � � �  �l �� �� �� �  Z �� �� �� �q �} �b �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( > ~ ?�?~ ?@~ ?@~ ?@~ ?@~ ?@~ ?@~ @ @ )OREGON * * * * * * * + ,Number of returns~ -_~ -X["A~ - A~ -A~ -(E A~ -W@~ -0C@~ .�@ /Number of joint returns~ 0̇$A~ 0pR@~ 0P/@~ 0 �A~ 0XAA~ 0@~ 0@~ 1@K@- /%Number with paid preparer's signature~ 0�=1~ 0�*A~ 0�@~ 0htA~ 0�9@~ 0:@~ 0`@~ 1@@2Number of exemptions~ 0JY�~ 0�-*A~ 00}A~ 0\P$A~ 0 �!A~ 0,]A~ 0PA~ 1@#,Adjusted gross income (AGI)~ -v'�~ -z~ -T~ -z~ -B~ -4~ -�~ .:z`*/"Salaries and wages in AGI: Number~ 0j-O~ 0 �A~ 0XA~ 0�;A~ 0�%A~ 0 @~ 0 @~ 1@c@3Amount~ 0� ~ 0RH~ 0� ~ 0g@~ 0܋~ 0y�~ 0*~ 1b�!/Taxable interest: Number~ 0'A~ 0A~ 0@~ 0�A~ 0ZA~ 0@~ 0p@~ 1+@3Amount~ 0;A~ 0l�A~ 0A~ 0f A~ 0P.A~ 0rA~ 0nA~ 1hnA/Dividends: Number ~ 08FA~ 0W@~ 0!@~ 0@~ 0 @~ 04@~ 0@~ 1@3Amount~ 0Nb@~ 0"A~ 0@~ 0@@~ 0fA~ 0\@~ 0A~ 1A840Business or profession net income (less loss): 000000013Number~ 0� A~ 0P@~ 0k@~ 0@~ 0@3@~ 0@~ 0@~ 1@3Amount0ʡbDA0�Z A~ 0X} A~ 00�A~ 0�%A~ 0�A~ 0�"A~ 1� /Number of farm returns~ 0 @~ 0@~ 0֭@~ 02@~ 0@~ 0V@~ 0Ƭ@~ 1ԕ@4/,Net capital gain (less loss) in AGI: Number~ 0A~ 00(@~ 0=@~ 0@@~ 0�9@~ 0@@~ 0@~ 1�@3Amount~ 0�~ 00<@~ 0@~ 0` @~ 0�@~ 0@�A~ 0l!A~ 1Ftm24*Taxable Individual Retirement Arrangements000000013distributions: Number~ 0@~ 0@~ 0!@~ 0[@~ 0@L@~ 0@~ 0a@~ 1@3Amount~ 0iH~ 0�A~ 0@@~ 0]A~ 0 A~ 0`}A~ 0@� A~ 1@./&Pensions and annuities in AGI: Number~ 0$A~ 0@~ 0@~ 0 @~ 0�@~ 0@~ 0`@~ 1s@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 3Amount~ 0S~ 0Z'~ 04�A~ 09~ 0X0A~ 0>q)~ 0Δ)~ 1A*!/"Unemployment compensation: Number~ !0A~ !0@~ !0`@~ !0 @~ !0,@~ !0&@~ !0,@~ !1@"3Amount~ "0U9~ "0�/A~ "0pA~ "0� A~ "0A~ "0@s@~ "0`@~ "1z@0#/(Social Security benefits in AGI: Number~ #00A~ #0=@~ #0@~ #0@@~ #0@~ #0@~ #0@~ #1^@$3Amount~ $0ʽH~ $0Z@~ $0^@~ $0XA~ $0hdA~ $0 A~ $0CA~ $1@1%/)Self-employment retirement plans: Number~ %0}@~ %0h@~ %0@~ %0 @~ %0@~ %0@~ %0ò@~ %1@&3Amount~ &0poA~ &0̧@~ &0ܬ@~ &0:@~ &0J@~ &0�@~ &0@~ &1@+'2#Total itemized deductions: Number~ '0(~ '0@@~ '0@~ '0A~ '0_A~ '0c@~ '0@~ '1@(/Amount~ (0J,~ (0C~ (0�4(A~ (0�,~ (0b�~ (0�|~ (0R’~ (1c.)/&State and local income taxes: Number~ )5<*#A~ )5@@~ )5@~ )5A~ )5A~ )5�1@~ )5`@~ )6{@*3Amount~ *5�~ *5@~ *5�@~ *5A~ *5>)~ *5ƴ"~ *50~ *6@�'A#+/Real estate taxes: Number~ +5a$~ +5D@~ +5@d@~ +5YA~ +5MA~ +5`@~ +5@~ +6@,3Amount~ ,5� W~ ,5@~ ,5C@~ ,50%A~ ,5@-A~ ,5L A~ ,5�A~ ,6�.A-/Taxes paid: Number~ -0.�(~ -005@~ -0u@~ -0p�A~ -0gA~ -0f@~ -0@~ -1@@.3Amount~ .0$~ .0A~ .0�A~ .0%~ .0/A~ .0]1~ .0A~ .1Α7//Interest paid: Number~ /0["~ /0@~ /0r@~ /00A~ /0A~ /0@~ /0�5@~ /1@!@03Amount~ 00v�9~ 00�&A~ 00@A~ 00�-A~ 00f!N~ 00D�)A~ 00+A~ 01,\A1/Contributions: Number~ 10�!~ 10@~ 10@~ 10@~ 10hUA~ 10�"@~ 10Pj@~ 11@23Amount~ 20 ja~ 20`@~ 200m@~ 20 A~ 20D�A~ 20 A~ 20(2A~ 21�0A32Taxable income: Number~ 30�'K~ 30� A~ 30 A~ 304XA~ 30p* A~ 30`J@~ 30�9@~ 31@4/Amount~ 40@ ~ 40JQ~ 40&X�~ 40�5�~ 40`A~ 40ʦ~~ 40�'�~ 41F#52Total tax credits: Number~ 50TA~ 50 @~ 50 9@~ 50@~ 50p@~ 50@~ 50 @~ 51־@6/Amount~ 60�A~ 60@C@~ 60@@~ 60� @~ 60@~ 60 f@~ 60@@~ 61@@!7/Child tax credit: Number~ 70�A~ 70@~ 70k@~ 70@@~ 70�@~ 706@~ 70@~ 7183Amount~ 80 A~ 80u@~ 80@~ 80P@~ 80p@~ 80@@~ 80@~ 81"9/Child care credit: Number~ 90� @~ 90ձ@~ 90h@~ 90@~ 90@@~ 90@~ 90@~ 910@:3Amount~ :0!@~ :0(@~ :0@~ :0@~ :0@~ :0@~ :0@~ :1}@&;2Earned income credit: Number~ ;0 A~ ;0�A~ ;0`a@~ ;0@~ ;0~ ;0~ ;0~ ;1</Amount~ <0A~ <0A~ <0z@~ <0,@~ <0~ <0~ <0~ <13=4+Excess earned income credit (refundable): =0=0=0=0=0=0=0=1>3Number~ >0h�A~ >0�A~ >0`@~ >0@~ >0~ >0~ >0~ >1?3Amount~ ?0P�A~ ?0 A~ ?0@@~ ?0l@~ ?0~ ?0~ ?0~ ?1@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �RK �nL �lM �dN �nO �oP�iQ�oR�fS�5T�kU�eV�kW�jX�1Y�pZ�l[�k\�j]�'^�j_�h@2Income tax: Number~ @0^HE~ @0 A~ @0ЅA~ @0�A~ @0 A~ @09@~ @0�7@~ @1@A7Amount~ A6%�~ A6pWA~ A6|A~ A62~ A6ʰH~ A6.A~ A6�g~ A6ʛ�%B2Total tax liability: Number~ B0 I~ B0�*A~ B0@�A~ B0[A~ B0h� A~ B0 D@~ B00;@~ B1@C/Amount~ C0a�~ C0(` A~ C0D�A~ C0%8~ C0�3A~ C0&{A~ C0�m~ C1ү�+D2#Tax due at time of filing: Number~ D0(�A~ D0P@~ D0@~ D0PO@~ D0^@~ D0@~ D0@~ D1@E/Amount~ E0,�-A~ E0�)@~ E0@~ E0@~ E0 @~ E0@~ E0A~ E1AF2Overpayments: Number~ F0lE~ F0A~ F0A~ F0 A~ F0�A~ F00@~ F0^@~ F1@G/Amount~ G0�?A~ G0ԽA~ G0T�A~ G0�=A~ G0A~ G0ȻA~ G0 A~ G1 @H9 FOOTNOTES:H:H:H8H8H8H8H8H8:I;2Details may not add to totals because of rounding.I1I1VJ<NThis table presents aggregates of all returns filed and processed through the J1J1TK<LIndividual Master ob (IMF) system during Calendar Year 2003. In general, K1K1LL<Dduring administrative or Master ob processing, taxpayer reporting L1L1VM<Ndiscrepancies are corrected only to the extent necessary to verify the income M1M1WN<Otax liability reported. Most of the other corrections to the taxpayer records N1N1QO<Iused for these statistics could not be made because of time and resource O1O1WP<Oconstraints. The statistics in this table should, therefore, be used with the P1P1NQ<Fknowledge that some of the data have not been perfected or edited for Q1Q1R<statistical purposes.R1R1SS<KClassification by State was usually based on the taxpayer's home address. S1S1MT<EHowever, some taxpayers may have used the address of a tax lawyer or T1T1SU<Kaccountant or the address of a place of business; moreover, such addresses U1U1RV<Jcould each have been located in a State other than the State in which the V1V1W<taxpayer resided.W1W1XX<PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X1X1TY<LService constructs returns for certain non-filers on the basis of available Y1Y1SZ<Kinformation and imposes an income tax on the resulting estimate of the tax Z1Z1R[<Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [1[1\<aliens.\1\1R]<JItemized deductions include any amounts reported by the taxpayer, even if ]1]1P^<Hthey could not be used in computing "taxable income," the base on which ^1^1N_<Fthe regular income tax was computed. Thus, total itemized deductions _1_1`�la�fb�ic�nd�ne�lf�og�mh�hi�gj�fk�kl�mm�mn�io�Gp�Rq�rr�ps�jt�hu�jv�fw�.x�ey�jz�h{�S|�N}�K~�j�fN`<Finclude amounts that did not have to be reported by taxpayers with no `1`1Qa<I"adjusted gross income." (Adjusted gross income is the total from which a1a1Vb<Nthese deductions would normally be subtracted.) In addition, if standard and b1b1Vc<Nitemized deductions were both reported on a tax return, the form of deduction c1c1Td<Lactually used in computing income tax was the one used for the statistics. d1d1We<OTherefore, if the standard deduction was the form of deduction used, the total e1e1Uf<Mreported for itemized deductions was excluded from the statistics. However, f1f1Pg<Hthe component deductions were not similarly excluded. As a result, the g1g1Oh<Gnumber of returns and related amounts for the component deductions are h1h1Ni<Fslightly overstated in relation to the grand total shown for itemized i1i1Sj<Kdeductions. These components are also overstated in relation to the total j1j1Uk<Mbecause there was a statutory limitation on the total of itemized deductions k1k1Ul<Mthat could be claimed by certain high-income taxpayers. This limitation did l1l1Qm<Inot affect the component deductions, the sum of which therefore exceeded m1m1/n<'the total used in computing income tax.n1n1:o<2Income tax includes the "alternative minimum tax."o1o1Zp<RTotal tax liability differs from "income tax" in that it is the sum of income tax p1p1Xq<Pafter subtraction of all tax credits except the "earned income credit," and, in q1q1Rr<Jaddition, includes the "alternative minimum tax," taxes from recapture of r1r1Ps<Hprior-year investment and low-income housing credits, tax applicable to s1s1Rt<JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t1t1Nu<Femployment income and on certain tip income, and certain other income-u1u1v<related taxes.v1v1Mw=EEarned income credit includes both the refundable and non-refundable w1w1Rx=Jportions. The non-refundable portion could reduce income tax and certain x1x1Py=Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y1y1;z=3there was no tax liability at all, were refundable.z1z16{=.AGI Amount is less deficits, where applicable.{1{13|=+Tax-exempt Interest is not included in AGI.|1|1R}=JTotal Credits excludes the "earned income credit," shown separately below.}1}1N~=FExcess Earned Income Credit, or the refundable portion of the "earned ~1~1V=Nincome credit" equals the amount in excess of "total tax liability," which is 11�<��j��b��dR=Jshown in the table. The excess credit shown includes any "advance earned 11J�=Bincome credit payments" for those returns that had such an excess.�1�1L�=DSOURCE: Internal Revenue Service, Information Services, Martinsburg �1�1]�=UComputing Center, Master ob Service Support Branch. Unpublished data. October 2004.�1�1= �x[,�!> ��" ������������������������������