\pjnwill00  ! 7 Q4_DaSB  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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @&##,##0" ";#,##0" ";"-- ";@" "~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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 % C % U} }    l      Z    q } h                    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 DAKOTA - - - - - - - - .Number of returns~ /A~ / A~ /@~ /@~ /@~ /?@~ /@~ 0@ 1Number of joint returns~ 2A~ 2D@~ 2@l@~ 22@~ 2@~ 2@~ 2@~ 3N@- 1%Number with paid preparer's signature~ 2 A~ 2 @~ 2@~ 2`@~ 2@~ 2E@~ 2@~ 3@4Number of exemptions~ 2*~ 2гA~ 2 a@~ 25A~ 2A~ 2L@~ 2@n@~ 3@#.Adjusted gross income (AGI)~ /: ~ /:~ /FiS~ /X~ /:~ /[~ /7A~ 0'v*1"Salaries and wages in AGI: Number~ 2HdA~ 2p@~ 2d@~ 2`p@~ 2@~ 2@~ 2 @~ 3֩@5Amount~ 2&K5~ 2D~ 2:B~ 2>A~ 2AAA~ 2l>1A~ 2-A~ 3$A!1Taxable interest: Number~ 2 A~ 2@~ 2@@~ 2 @~ 2@~ 2+@~ 2.@~ 3ҭ@5Amount~ 2,A~ 2@@~ 2j@~ 2b@~ 2@~ 2y@~ 2@~ 3`@1Dividends: Number ~ 2 @~ 2\@~ 2'@~ 2@~ 21@~ 2@~ 2@~ 3@5Amount~ 2@wA~ 2@e@~ 2@~ 2E@~ 2A@~ 2@~ 2D@~ 3@@860Business or profession net income (less loss): 222222235Number~ 2@@~ 2@~ 2@~ 2m@~ 2@~ 2¯@~ 2d@~ 3@5Amount2䥛DyA2/$J"@~ 2@~ 2@~ 2@~ 2 @~ 2_@~ 37@1Number of farm returns~ 2n@~ 2<@~ 2N@~ 2=@~ 2G@~ 2L@~ 2@~ 3z@41,Net capital gain (less loss) in AGI: Number~ 2@~ 2@@~ 2@~ 2B@~ 27@~ 2@~ 2@~ 3@5Amount~ 2<"~ 2@~ 2W@~ 2 ?@~ 2@Z@~ 2 @~ 2@~ 3PA26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2@~ 2@~ 2@~ 2@~ 2'@~ 2@~ 2<@~ 3v@5Amount~ 200A~ 2@@~ 2@~ 2u@~ 2 X@~ 2@@~ 2@J@~ 3@.1&Pensions and annuities in AGI: Number~ 2q@~ 2@@~ 2@~ 2@~ 2v@~ 2@~ 2@~ 3(@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 2+~ 2.@~ 2@~ 2A~ 2جA~ 2~@~ 2@~ 3@*!1"Unemployment compensation: Number~ !2@~ !2@~ !2@~ !2@~ !2 @~ !2x@~ !2d@~ !30@"5Amount~ "2@~ "2G@~ "2^@~ "2y@~ "2*@~ "2@~ "2h@~ "3Y@0#1(Social Security benefits in AGI: Number~ #2@~ #2@~ #2"@~ #2@~ #2@~ #2@~ #2>@~ #7P@$5Amount~ $2PO A~ $2&@~ $2|@~ $2 @~ $2:@~ $2`@~ $2G@~ $7@1%1)Self-employment retirement plans: Number~ %2@~ %2@\@~ %2@c@~ %2x@~ %2P@~ %2{@~ %2@~ %3X@&5Amount~ &2@_@~ &2w@~ &2@@~ &28@~ &2v@~ &2<@~ &2G@~ &3@+'4#Total itemized deductions: Number~ '2`i@~ '2@~ '2ȶ@~ '2@~ '2@~ '2 @~ '2a@~ '3@(1Amount(2MbL/A~ (2@(2n@~ (2XA~ (2pQ A~ (28A~ (2 A~ (3yA.)1&State and local income taxes: Number~ )8>@~ )8@{@~ )8p~@~ )8t@~ )8@~ )8@~ )8ԓ@~ )-x@*5Amount~ *8@u@~ *8@~ *8@~ *8 @~ *8@~ *8@~ *8@~ *- @#+1Real estate taxes: Number~ +8b@~ +8˲@~ +8@~ +8@~ +8@~ +8@~ +8@~ +-"@,5Amount~ ,8@~ ,8z@~ ,8@~ ,8~@~ ,8@~ ,8@~ ,8@~ ,-O@-1Taxes paid: Number~ -2r@~ -2߳@~ -2ٲ@~ -2@~ -2@~ -2@~ -2@~ -3@.5Amount~ .2K~ .2C@~ .2O@~ .2s~ .2`'@~ .2@~ .2g@~ .3@/1Interest paid: Number~ /2 @~ /22@~ /2@~ /2@~ /2@~ /2s@~ /2/@~ /3̡@05Amount025^I]A~ 02w@02T㥛D+@~ 02J@~ 02 @~ 02@~ 02@~ 03I@11Contributions: Number~ 12@a@~ 12@~ 12@~ 12@~ 12+@~ 12@~ 12@~ 13~@25Amount~ 22A~ 22h@~ 22@~ 22@~ 22 @~ 22@~ 22@~ 23@o@34Taxable income: Number~ 32A~ 32@G@~ 32`#@~ 32@~ 32@~ 32=@~ 32@~ 33@41Amount~ 42~ 42HAA~ 42v)~ 42Q`~ 42H>A~ 42PE~ 42~]L~ 43l#54Total tax credits: Number~ 52@~ 52@~ 52@~ 52@~ 52@~ 52@~ 52 @~ 53@61Amount~ 62 :@~ 62@~ 62/@~ 62@~ 62\@~ 62@~ 62@~ 63*@!71Child tax credit: Number~ 72`@~ 72F@~ 72@~ 72@_@~ 72@~ 72@~ 72@~ 7385Amount~ 829@~ 82@~ 82@~ 82@#@~ 82@~ 823@~ 82@~ 83"91Child care credit: Number~ 92@@~ 92`@~ 92@~ 92@~ 92۽@~ 92:@~ 92,@~ 93j@:5Amount~ :2@~ :2Pw@~ :2@~ :2@~ :2f@~ :2Đ@~ :2@~ :3U@&;4Earned income credit: Number~ ;2@~ ;2`v@~ ;2@~ ;2@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2`@~ <2@~ <2@@~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2@~ >2g@~ >2u@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2`@~ ?2H@~ ?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~ @2zA~ @2 @~ @2`@~ @2`e@~ @2 @~ @2@9@~ @2@~ @3@A9Amount~ A-_~ A-@~ A-@~ A-pA~ A-0A~ A-A~ A- A~ A-L!A%B4Total tax liability: Number~ B2rA~ B2F@~ B2<@~ B2 @~ B2@~ B2;@~ B2@~ B3@C1Amount~ C29A~ C2J@~ C2Я@~ C2A~ C2_A~ C28A~ C2A~ C3,"A+D4#Tax due at time of filing: Number~ D2`@~ D2@~ D2@~ D2@~ D2V@~ D2|@~ D2@~ D3@E1Amount~ E2( A~ E2@~ E2O@~ E2;@~ E2@~ E2@~ E2@@~ E3@F4Overpayments: Number~ F2PA~ F2@~ F2@~ F2@m@~ F2@~ F2@~ F2Ѳ@~ F3P@G1Amount~ G2lA~ G28A~ G2@~ G2@@~ G2@~ G21@~ G2@~ G3m@H; FOOTNOTES:H<H<H:H:H:H:H:H::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[,!> "