\pjnwill00  { 4D!SB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?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 "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 $ C $ U} }    l      Z    q } j                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,SOUTH CAROLINA - - - - - - - - .Number of returns~ /Δm~ /x 'A~ /xA~ /~A~ / A~ /@@~ / @~ 0@ 1Number of joint returns~ 2.)~ 2 g@~ 2@M@~ 2HA~ 2A~ 2pI@~ 2`@~ 3@- 1%Number with paid preparer's signature~ 2&G~ 2A~ 2HA~ 2pB A~ 28`A~ 2@~ 2`@~ 3@Y@4Number of exemptions~ 2~ 2:H~ 2fV#~ 2:%A~ 2|#~ 2wA~ 2h5 A~ 3@@#.Adjusted gross income (AGI)~ /›Q~ /.~ /~ /*`~ /9~ /+~ /_{~ 0^3*1"Salaries and wages in AGI: Number~ 27A~ 2-#A~ 2pA~ 2 A~ 2@A~ 2P@~ 2@@~ 3@5Amount~ 2* ~ 2Əw~ 2Rt~ 2n~ 2ʺ~ 2~~ 2~ 3: !1Taxable interest: Number~ 2.r*~ 2({A~ 2@~ 24A~ 2hA~ 2@~ 2=@~ 3@ @5Amount~ 2jR~ 28 A~ 2z@~ 20A~ 2x.A~ 2A~ 2A~ 3A1Dividends: Number ~ 2A~ 2@~ 2@#@~ 2@~ 2@~ 2@~ 2@~ 3@5Amount2 sv/A~ 2`@~ 2@~ 29@~ 20@~ 2@~ 2~ A3L7AA860Business or profession net income (less loss): 222222235Number~ 28 A~ 2C@~ 2@~ 2 @~ 2@@~ 2@@~ 2@~ 3@5Amount~ 2П?A~ 2( A~ 2FA~ 2A~ 2 A~ 2u A~ 2yA~ 3A1Number of farm returns~ 2}@~ 2@~ 2(@~ 2@~ 2@~ 2£@~ 26@~ 3 @41,Net capital gain (less loss) in AGI: Number~ 2( A~ 2 @~ 2@)@~ 2@@~ 2@@~ 2D@~ 2@@~ 3@5Amount~ 2'=A~ 2U@~ 2c@~ 2l@~ 2 @~ 2P@~ 2SA~ 3IQ26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2@~ 2m@~ 2$@~ 2@~ 2|@~ 2@~ 2Z@~ 3@5Amount~ 2fE~ 2@~ 20@~ 2A~ 2x A~ 2eA~ 20i A~ 3Ј@.1&Pensions and annuities in AGI: Number~ 2X=A~ 2@~ 2_@~ 2P_@~ 2 @~ 2@@~ 2@~ 3P@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 2"7~ 2#A~ 2.3#~ 2>-@~ 2 F~ 2&A~ 2@[&A~ 3XA*!1"Unemployment compensation: Number~ !2A~ !2+@~ !2@~ !2@~ !2@~ !2@~ !2f@~ !3r@"5Amount~ "2<A~ "28A~ "2З@~ "2B@~ "2@~ "2@~ "2@~ "3@0#1(Social Security benefits in AGI: Number~ #2h\A~ #2@~ #2>@~ #2F@~ #2`@~ #2@~ #2L@~ #3>@$5Amount~ $2ZK~ $2@~ $2@~ $28A~ $2DA~ $2 A~ $2Q A~ $3@?@1%1)Self-employment retirement plans: Number~ %2@~ %2@v@~ %2u@~ %2X@~ %2ē@~ %2H@~ %2b@~ %3@&5Amount~ &2B@~ &2H@~ &2@~ &2@~ &2E@~ &2O@~ &2@~ &3@+'4#Total itemized deductions: Number~ '2_"A~ '2@~ '2` @~ '2 FA~ '2HEA~ '2@~ '2@~ '32@(1Amount~ (2~ (2G,~ (2N*~ (2;A~ (2r~ (2ڪk~ (2JY{~ (3VS.)1&State and local income taxes: Number~ )7l"~ )7@@~ )7@~ )7jA~ )7A~ )7@~ )7P@~ )-@*5Amount*7ʱAA*7A`d@~ *7u@~ *7hA~ *7A~ *7`A~ *76~!~ *- A#+1Real estate taxes: Number~ +7N)!~ +76@~ +7@~ +7P@~ +7A~ +7@~ +7@~ +-R@,5Amount~ ,7.+~ ,7`A@~ ,7@~ ,7n@~ ,7XhA~ ,7#@~ ,7PA~ ,- X@-1Taxes paid: Number~ -2ޑ$~ -2@~ -2 @~ -2;A~ -2DA~ -2@~ -2`@~ -31@.5Amount~ .2~ .2@~ .2`@~ .2A~ .2|%A~ .2$~ .2O'A~ .3{$A/1Interest paid: Number~ /2A~ /2K@~ /2 @~ /2@~ /2]A~ /2p@~ /2@~ /3@05Amount~ 02~ 02A~ 02vA~ 02-~ 02-A~ 02)~ 02h{&A~ 03XA11Contributions: Number~ 12 ~ 12@@~ 12z@~ 12@~ 12yA~ 12P@~ 12 @~ 13@@25Amount~ 22n1}~ 22T@~ 22 @~ 22A~ 22LA~ 22A~ 22\A~ 23dA34Taxable income: Number~ 324A~ 32HA~ 328AA~ 32NA~ 32 A~ 32@~ 32@~ 33@41Amount~ 42C ~ 42J_~ 42R~ 42Ʋ~ 42j ~ 42~ 42J~ 43a#54Total tax credits: Number~ 52 A~ 52o@~ 52p@~ 52HA~ 52`V@~ 52J@~ 52@{@~ 53a@61Amount~ 62A~ 62@~ 62 @~ 62`@~ 62@~ 62@~ 62@~ 63 @!71Child tax credit: Number~ 72TA~ 72 %@~ 72@~ 72`@~ 72@~ 72\@~ 72@@~ 7385Amount~ 82A~ 82@~ 82@~ 82L@~ 82o@~ 82`@~ 82@~ 83"91Child care credit: Number~ 92}@~ 92@~ 92@~ 92@~ 92W@~ 92@~ 92ֽ@~ 93(@:5Amount~ :2B@~ :2@~ :2v@~ :2@~ :2J@~ :2@~ :2T@~ :3@&;4Earned income credit: Number~ ;28fA~ ;2hFA~ ;2p@~ ;2@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2N'A~ <2~%~ <2A~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2ԫA~ >2A~ >20@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2C%A~ ?2!A~ ?2@~ ?2@~ ?2~ ?2~ ?2~ ?3@ lA B C D E F G H I fJ RK nL lM dN nO oPiQoRfS5TkUeVkWjX1YpZl[k\j]'^j_h@4Income tax: Number~ @2J~ @2A~ @2H A~ @2$A~ @2h A~ @2`@~ @2Г@~ @3@@A8Amount~ A-~ A- A~ A-HA~ A-M5~ A-I~ A-Y/A~ A-(8A~ A-ʗ%B4Total tax liability: Number~ B2zO~ B2A~ B2 A~ B2sA~ B2 A~ B2@~ B2@~ B3@C1Amount~ C2ƈ~ C2pB A~ C2A~ C2,A~ C2>mN~ C2o0A~ C2h?9A~ C3AA+D4#Tax due at time of filing: Number~ D2-A~ D2`t@~ D2`@~ D2`@~ D2@~ D2@L@~ D29@~ D3k@E1Amount~ E2c5~ E2@~ E2`A@~ E2`@~ E20@~ E2@~ E2(A~ E3L.AF4Overpayments: Number~ F2Ԫ5A~ F2P#A~ F28mA~ F28A~ F2KA~ F2@~ F2 @~ F3@G1Amount~ G2֧~ G2v^<~ G2LA~ G2MA~ G2L A~ G2h.A~ G2PA~ G3@H: FOOTNOTES:H;H;H9H9H9H9H9H9:I<2Details may not add to totals because of rounding.I3I3VJ=NThis table presents aggregates of all returns filed and processed through the J3J3TK=LIndividual Master ob (IMF) system during Calendar Year 2003. In general, K3K3LL=Dduring administrative or Master ob processing, taxpayer reporting L3L3VM=Ndiscrepancies are corrected only to the extent necessary to verify the income M3M3WN=Otax liability reported. Most of the other corrections to the taxpayer records N3N3QO=Iused for these statistics could not be made because of time and resource O3O3WP=Oconstraints. The statistics in this table should, therefore, be used with the P3P3NQ=Fknowledge that some of the data have not been perfected or edited for Q3Q3R=statistical purposes.R3R3SS=KClassification by State was usually based on the taxpayer's home address. S3S3MT=EHowever, some taxpayers may have used the address of a tax lawyer or T3T3SU=Kaccountant or the address of a place of business; moreover, such addresses U3U3RV=Jcould each have been located in a State other than the State in which the V3V3W=taxpayer resided.W3W3XX=PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X3X3TY=LService constructs returns for certain non-filers on the basis of available Y3Y3SZ=Kinformation and imposes an income tax on the resulting estimate of the tax Z3Z3R[=Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [3[3\=aliens.\3\3R]=JItemized deductions include any amounts reported by the taxpayer, even if ]3]3P^=Hthey could not be used in computing "taxable income," the base on which ^3^3N_=Fthe regular income tax was computed. Thus, total itemized deductions _3_3`lafbicndnelfogmhhigjfkklmmmnioGpRqrrpsjthujvfw.xeyjzh{S|N}K~jfN`=Finclude amounts that did not have to be reported by taxpayers with no `3`3Qa=I"adjusted gross income." (Adjusted gross income is the total from which a3a3Vb=Nthese deductions would normally be subtracted.) In addition, if standard and b3b3Vc=Nitemized deductions were both reported on a tax return, the form of deduction c3c3Td=Lactually used in computing income tax was the one used for the statistics. d3d3We=OTherefore, if the standard deduction was the form of deduction used, the total e3e3Uf=Mreported for itemized deductions was excluded from the statistics. However, f3f3Pg=Hthe component deductions were not similarly excluded. As a result, the g3g3Oh=Gnumber of returns and related amounts for the component deductions are h3h3Ni=Fslightly overstated in relation to the grand total shown for itemized i3i3Sj=Kdeductions. These components are also overstated in relation to the total j3j3Uk=Mbecause there was a statutory limitation on the total of itemized deductions k3k3Ul=Mthat could be claimed by certain high-income taxpayers. This limitation did l3l3Qm=Inot affect the component deductions, the sum of which therefore exceeded m3m3/n='the total used in computing income tax.n3n3:o=2Income tax includes the "alternative minimum tax."o3o3Zp=RTotal tax liability differs from "income tax" in that it is the sum of income tax p3p3Xq=Pafter subtraction of all tax credits except the "earned income credit," and, in q3q3Rr=Jaddition, includes the "alternative minimum tax," taxes from recapture of r3r3Ps=Hprior-year investment and low-income housing credits, tax applicable to s3s3Rt=JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t3t3Nu=Femployment income and on certain tip income, and certain other income-u3u3v=related taxes.v3v3Mw>EEarned income credit includes both the refundable and non-refundable w3w3Rx>Jportions. The non-refundable portion could reduce income tax and certain x3x3Py>Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y3y3;z>3there was no tax liability at all, were refundable.z3z36{>.AGI Amount is less deficits, where applicable.{3{33|>+Tax-exempt Interest is not included in AGI.|3|3R}>JTotal Credits excludes the "earned income credit," shown separately below.}3}3N~>FExcess Earned Income Credit, or the refundable portion of the "earned ~3~3V>Nincome credit" equals the amount in excess of "total tax liability," which is 33<jbdR>Jshown in the table. The excess credit shown includes any "advance earned 33J>Bincome credit payments" for those returns that had such an excess.33L>DSOURCE: Internal Revenue Service, Information Services, Martinsburg 33]>UComputing Center, Master ob Service Support Branch. Unpublished data. October 2004.33= x[,!> "