\pjnwill00  { 3DSB  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 } `                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,UTAH - - - - - - - - .Number of returns~ /:~ /pA~ /8A~ / A~ /A~ /@~ /S@~ 0H@ 1Number of joint returns~ 2A~ 2]@~ 2`@~ 2t@~ 2h@~ 2@^@~ 2 @~ 3@- 1%Number with paid preparer's signature~ 2| A~ 2A~ 2@~ 2@@~ 2p@~ 2`^@~ 2/@~ 3@4Number of exemptions~ 2VR~ 2A~ 2EA~ 2$A~ 2A~ 2 A~ 2KA~ 3z@#.Adjusted gross income (AGI)~ /5f ~ /Zޗ~ /tIA~ /[A~ / ~ /bX~ /Wy~ 0Sh*1"Salaries and wages in AGI: Number~ 2)A~ 2 !A~ 2<@~ 2pA~ 2 @~ 2@~ 2@@~ 3-@5Amount~ 2\~ 26~ 26ө~ 2u~ 2&O~ 2~ 2"h~ 3r!1Taxable interest: Number~ 2A~ 2@~ 2@~ 20@~ 2@B@~ 2 N@~ 2R@~ 3@5Amount~ 22~ 2A~ 2@~ 2@~ 20@~ 2`@~ 2@~ 3 A1Dividends: Number ~ 2!A~ 2@~ 2@~ 2t@~ 2 n@~ 2@@~ 2@~ 3x@5Amount~ 2HA~ 2e@~ 2@@~ 2o@~ 2a@~ 2 @~ 2@~ 3E A860Business or profession net income (less loss): 222222235Number~ 2HA~ 2X@~ 2=@~ 2@~ 2y@~ 2@~ 2@~ 3t@5Amount~ 2{~ 2a~ 2@~ 2A~ 2XA~ 20z@~ 2 + A~ 3h A1Number of farm returns~ 2@~ 2l@~ 2@~ 2Ȩ@~ 2@~ 2@~ 2@~ 3{@41,Net capital gain (less loss) in AGI: Number~ 28*A~ 2 u@~ 2@~ 2@~ 22@~ 2@q@~ 2@|@~ 3w@5Amount~ 2֞N~ 2s@~ 2@~ 2@@~ 2~@~ 2a@~ 2A~ 3,+A26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2`@~ 2@~ 2@~ 2@~ 2@~ 2-@~ 2@~ 38@5Amount~ 2ЂA~ 21@~ 2@~ 2@~ 2@~ 2@~ 2A@~ 3@.1&Pensions and annuities in AGI: Number~ 2 ^A~ 2@~ 2@~ 2y@~ 2@~ 2T@~ 2@~ 3̠@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 2^~ 2\zA~ 24A~ 20i A~ 2!A~ 2A~ 2pA~ 30;@*!1"Unemployment compensation: Number~ !2@~ !2@@~ !2T@~ !2@~ !2H@~ !2 @~ !2`@~ !3``@"5Amount~ "2,#A~ "2@~ "2@#@~ "2@~ "2@~ "2@@~ "2@~ "3x@0#1(Social Security benefits in AGI: Number~ #2@@~ #2@~ #2q@~ #2@~ #2@~ #2@~ #2T@~ #3@$5Amount~ $2~m!~ $2̯@~ $2B@~ $2@@~ $2A~ $20@~ $2g@~ $3@1%1)Self-employment retirement plans: Number~ %2@~ %2`e@~ %2 d@~ %2Py@~ %2@~ %2p@~ %2@~ %3X@&5Amount~ &2t@~ &2@~ &2@~ &2@~ &2@~ &2Q@~ &2@~ &3@i@+'4#Total itemized deductions: Number~ '2hA~ '22@~ '2@~ '2p@~ '2@~ '2@~ '2@~ '3@(1Amount~ (2n$~ (2!~ (2-A~ (2eW~ (2=A~ (2N~ (2WR~ (3fJ9.)1&State and local income taxes: Number~ )76A~ )7@@~ )7@~ )7@~ )7@~ )7 @~ )7 j@~ )-s@*5Amount~ *7-X~ *7@@~ *7s@~ *7 hA~ *74A~ *7HxA~ *7A~ *-TKA#+1Real estate taxes: Number~ +7QA~ +7q@~ +7n@~ +7p @~ +7@~ +7@~ +7`@~ +-@,5Amount~ ,72 ~ ,7S@~ ,7@~ ,7`*@~ ,7PA~ ,7 /@~ ,7pj@~ ,-@-1Taxes paid: Number~ -2PA~ -2@~ -2@@~ -20@~ -2@~ -2@~ -2@~ -3@.5Amount~ .2{~ .2`@~ .2p@~ .2dA~ .2A~ .2A~ .2\1A~ .3A/1Interest paid: Number~ /2'A~ /2@~ /2@~ /2@~ /2@~ /2@~ /2@~ /3\@05Amount~ 02~ 02H A~ 02XA~ 02*~ 024~ 02iA~ 02vA~ 03 A11Contributions: Number~ 12A~ 12`@~ 12@~ 12P@~ 12@~ 12`@~ 12@@~ 13@25Amount~ 22>A~ 22@~ 22@~ 220A~ 22A~ 22A~ 22hA~ 23cA34Taxable income: Number~ 32-~ 32@A~ 32_@~ 32A~ 32(A~ 32 @~ 32`J@~ 33:@41Amount~ 42@~ 42p)A~ 42 Y~ 42~ 424~ 42f}~ 42fY~ 43N+#54Total tax credits: Number~ 52pA~ 52@#@~ 52@~ 52P.@~ 52p@~ 52@`@~ 52@~ 53@61Amount~ 62lA~ 62=@~ 62@~ 62@~ 62@~ 62w@~ 62@~ 63@!71Child tax credit: Number~ 72 A~ 72@~ 72 @~ 72PE@~ 72`@~ 72@@~ 72@~ 7385Amount~ 82PW A~ 82@~ 82W@~ 82@@~ 82@~ 82 0@~ 82@~ 83"91Child care credit: Number~ 92@C@~ 92@~ 921@~ 92@~ 92@~ 92@~ 92@~ 93y@:5Amount~ :2@~ :2`@~ :2@~ :2@~ :2@~ :2@~ :2@~ :3`g@&;4Earned income credit: Number~ ;2(+A~ ;2@~ ;2`3@~ ;2@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2* A~ <2p1A~ <2L@~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2f@~ >2P@~ >2@~ >2 @~ >2~ >2~ >2~ >3?5Amount~ ?2HA~ ?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~ @2k(~ @2A~ @2@~ @2A~ @2,A~ @2@~ @2A@~ @3?@A8Amount~ A-v~ A- 3@~ A-A~ A-,-A~ A-("A~ A-&!~ A-z*A~ A-W%B4Total tax liability: Number~ B2%A~ B2A~ B2p@~ B2hA~ B2poA~ B2@~ B2@I@~ B3C@C1Amount~ C2>~ C2@~ C2EA~ C20`A~ C21(~ C2*#~ C2+A~ C3&Y+D4#Tax due at time of filing: Number~ D2A~ D2@~ D2J@~ D2@~ D2@~ D29@~ D2Q@~ D3g@E1Amount~ E2dA~ E2@@~ E2@~ E2@~ E2@~ E2@~ E2@~ E3 AF4Overpayments: Number~ F2<&A~ F2A~ F2@~ F2 A~ F2@~ F2@~ F2@~ F3@G1Amount~ G2R~ G2H0A~ G2)A~ G2ܺA~ G2-A~ G2Й@~ G2u@~ 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[,!> "