�\pjnwill00  {��� ��3 D SB�  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 $ �������������������U} �} �  �  �l �� �� �� �  Z �� �� �� �q �} �e �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , TENNESSEE - - - - - - - - .Number of returns~ / Û~ /p�/A~ / �A~ /IA~ /A~ /8�A~ /�8@~ 0B@ 1Number of joint returns~ 2@~ 2h�A~ 2P=@~ 2`� A~ 2A~ 2a�@~ 2b@~ 3@- 1%Number with paid preparer's signature~ 2Z~ 2h�"A~ 2H� A~ 2 �A~ 2A~ 2�4@~ 2C@~ 3h@4Number of exemptions~ 2 ;~ 2n8A~ 2(A~ 2f@~ 2)A~ 2,1A~ 2`�A~ 3@#.Adjusted gross income (AGI)~ /�3~ /~ /{g~ /nt~ /�~ /x�~ /�~ 0oA*1"Salaries and wages in AGI: Number~ 2�~ 2h�)A~ 2XRA~ 2�A~ 2(8A~ 2XA~ 2l@~ 3@5Amount~ 2s~ 2n�~ 2~ 2�~ 2ԃoA~ 2]q~ 2O�~ 3be'!1Taxable interest: Number~ 2�/A~ 2h�A~ 2@~ 2� A~ 2�A~ 2!@~ 2Ў@~ 3 @5Amount~ 2�AA~ 2�"A~ 2A~ 2\1A~ 2�>A~ 2h~A~ 2A~ 3 1Dividends: Number ~ 2A~ 2�@~ 2@~ 2B@~ 2@~ 2�@~ 2@@~ 3p@5Amount~ 2@4A~ 2�>A~ 2`@~ 2л@~ 2A~ 2x@~ 2�$ A~ 3 860Business or profession net income (less loss): 222222235Number~ 2QA~ 2` A~ 2@~ 2@~ 2`@~ 2@@~ 2a@~ 3@5Amount~ 2r~ 2s ~ 2|�A~ 2a A~ 2h�!A~ 2�A~ 2?~ 3�4A1Number of farm returns~ 2H@~ 2@~ 2@~ 2F@~ 2@~ 2@~ 2@@~ 3@41,Net capital gain (less loss) in AGI: Number~ 26A~ 2@~ 2@@~ 2`@~ 2@~ 2 @~ 2 @~ 3@5Amount~ 2�~ 2@~ 2u@~ 2 @~ 20@~ 2@~ 2XfA~ 3n�26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2ȚA~ 2v@~ 2@~ 2@~ 2j@~ 2a@~ 2@~ 3Ҧ@5Amount~ 20d5A~ 2p�A~ 2P@~ 28) A~ 2A~ 2�4A~ 2heA~ 3SA.1&Pensions and annuities in AGI: Number~ 2(�A~ 2@~ 2@@~ 2@~ 2@@~ 2@~ 2w@~ 3@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 5Amount~ 2bg~ 2^8~ 2j&A~ 22A~ 2L~ 24u&A~ 2$6'A~ 3 A*!1"Unemployment compensation: Number~ !2( A~ !20v@~ !2Q@~ !2@~ !2^@~ !2N@~ !2@~ !3@"5Amount~ "2&�)~ "2�A~ "2@�@~ "2@A~ "2`@~ "2@~ "2@g@~ "3@0#1(Social Security benefits in AGI: Number~ #2p5A~ #2@~ #2`@~ #2`K@~ #2�.@~ #2q@~ #2@~ #3A@$5Amount~ $2^7A~ $2@~ $2@~ $2�0A~ $2A~ $2L A~ $2kA~ $3H@1%1)Self-employment retirement plans: Number~ %2�@~ %2@~ %20@~ %2@~ %2ʡ@~ %2@~ %2@~ %3G@&5Amount~ &2| A~ &2@~ &2f@~ &2@~ &2@~ &2Q@~ &2�:@~ &3`A+'4#Total itemized deductions: Number~ '2ز"A~ '2 @~ '2 ~@~ '2�A~ '2A~ '2>@~ '2J@~ '3@(1Amount~ (2nn~ (2x+~ (2 <$A~ (2x:A~ (2*~ (2�:^~ (2u~ (3[.)1&State and local income taxes: Number~ )7t@~ )7X@~ )72@~ )7@`@~ )7 @~ )7@~ )7@~ )-@*5Amount~ *7(<A~ *7@~ *7@~ *7@~ *7T@~ *7@~ *7d@~ *-@#+1Real estate taxes: Number~ +7g A~ +7r@~ +7 @~ +7�3@~ +70�A~ +7@@~ +7 @~ +-r@,5Amount~ ,78~ ,7 }@~ ,7@~ ,7A~ ,7jA~ ,7A~ ,7h_ A~ ,-A-1Taxes paid: Number~ -2"~ -2@~ -2@~ -20@~ -2(�A~ -2@~ -2@~ -3b@.5Amount~ .2F}K~ .2@~ .2@I@~ .2H�A~ .2(� A~ .2A~ .2�1A~ .3A/1Interest paid: Number~ /28J A~ /2@@~ /2@~ /2@~ /2H�A~ /2@~ /20e@~ /3@05Amount~ 02J$~ 02A~ 02�A~ 02L2~ 02ܩ0A~ 02A(A~ 02x�,A~ 03"11Contributions: Number~ 12$+ A~ 12 @~ 12@@~ 12P@~ 12xXA~ 12P@~ 12H@~ 13@25Amount~ 224CA~ 22@~ 22&@~ 22ȉA~ 22�A~ 22�A~ 220 A~ 23�*34Taxable income: Number~ 32@x~ 32�/A~ 32�2A~ 32�A~ 32A~ 32A~ 32�1@~ 33�<@41Amount~ 422*d~ 42�'�~ 42�'~ 42f�~ 42�#J~ 426~ 42{�~ 43T�#54Total tax credits: Number~ 52&A~ 52�7@~ 52`�A~ 52x A~ 52�A~ 52@~ 52@~ 53@61Amount~ 62t�"A~ 62@d@~ 62`@~ 62yA~ 62A~ 62H@~ 62G@~ 63H@!71Child tax credit: Number~ 72 ~ 72y@~ 72@~ 72@�A~ 72p@~ 72 y@~ 72@$@~ 7385Amount~ 82(ZA~ 82@~ 82� @~ 82wA~ 82p@~ 82`@~ 82m@~ 83"91Child care credit: Number~ 92@~ 92@~ 92@~ 92@@~ 92@~ 92@~ 92@~ 93d@:5Amount~ :2@~ :2@~ :2@~ :2s@~ :2V@~ :2ռ@~ :2w@~ :3@&;4Earned income credit: Number~ ;2B A~ ;28A~ ;2A~ ;2@*@~ ;2~ ;2~ ;2~ ;3<1Amount~ <29~ <2�,.~ <25A~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2SA~ >2<A~ >29@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2\�)A~ ?2$A~ ?2A~ ?2@~ ?2~ ?2~ ?2~ ?3@ �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@4Income tax: Number~ @2m~ @2`gA~ @2ĂA~ @2p~A~ @2(�A~ @2A~ @2p0@~ @3`>@A8Amount~ A-چ~ A-C A~ A-A~ A-S~ A-nt~ A-7A~ A-L�~ A-FZ%B4Total tax liability: Number~ B2zu~ B2A~ B2A~ B2A~ B2A~ B28�A~ B2�3@~ B3@@C1Amount~ C2q8~ C20~A~ C2t� A~ C2�6A~ C2|~ C2Ze~ C2�~ C3+D4#Tax due at time of filing: Number~ D2ܰA~ D2У@~ D2^@~ D2@~ D2@~ D2 X@~ D2`@@~ D3@E1Amount~ E2.T~ E2@~ E2@'@~ E2@@~ E2�<A~ E2�A~ E2 �A~ E3S"AF4Overpayments: Number~ F2v|~ F2*A~ F2A~ F2A~ F2H� A~ F2]@~ F2�@~ F3@G1Amount~ G2��~ G2N~ G2)~ G2X�&A~ G2!A~ G2�A~ G2h�A~ G3p� AH: 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`�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 `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�<��j��b��dR>Jshown in the table. The excess credit shown includes any "advance earned 33J�>Bincome credit payments" for those returns that had such an excess.�3�3L�>DSOURCE: Internal Revenue Service, Information Services, Martinsburg �3�3]�>UComputing Center, Master ob Service Support Branch. Unpublished data. October 2004.�3�3= �x[,�!> ��" ������������������������������