\pjnwill00  { 3DSB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M dXX"dXX??@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 $ U} }    l      Z    q } c                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,VERMONT - - - - - - - - .Number of returns~ /lgA~ /@@~ /M@~ /:@~ /@~ /@~ /T@~ 0(@ 1Number of joint returns~ 2.@~ 2@G@~ 2@~ 2@@~ 2k@~ 2@~ 2@~ 3*@- 1%Number with paid preparer's signature~ 2:A~ 2 9@~ 2@~ 2(@~ 2@~ 2@~ 2f@~ 36@4Number of exemptions~ 2DS!A~ 2țA~ 2@@~ 2@~ 2Й@~ 2@~ 2s@~ 3@#.Adjusted gross income (AGI)~ /w~ /2~ /E~ /~ /F=~ /Nf~ /x~ 0Gj*1"Salaries and wages in AGI: Number~ 2P3A~ 2@~ 2 @~ 2@~ 2!@~ 2@~ 2;@~ 3(@5Amount~ 2.Q'~ 2nN0~ 2+A~ 2|o~ 2~ 2fP~ 2^QS~ 3V+!1Taxable interest: Number~ 2xA~ 2@Z@~ 2@@~ 2@@~ 2@@~ 2(@~ 2@~ 3@5Amount~ 2A~ 2d@~ 2@~ 2@@~ 2@~ 2z@~ 2 y@~ 3`o@1Dividends: Number ~ 2`8@~ 2@~ 2@~ 2@~ 2@~ 2@~ 25@~ 3@5Amount~ 26A~ 2@@~ 2@~ 28@~ 2@~ 2@~ 27@~ 3PM@860Business or profession net income (less loss): 222222235Number~ 2@~ 2]@~ 2p@~ 2@~ 2W@~ 2 @~ 2@~ 3ؔ@5Amount~ 2&~ 2@~ 2@~ 2@~ 2x@~ 2@~ 2<@~ 30@1Number of farm returns~ 2@~ 2@~ 2p@~ 2H@~ 2@~ 2s@~ 2`q@~ 3[@41,Net capital gain (less loss) in AGI: Number~ 2`K@~ 2b@~ 2Q@~ 2@~ 2u@~ 2@~ 2:@~ 3@5Amount~ 2 A~ 2@~ 2@~ 2@~ 2@@~ 2@~ 2p@~ 3)A26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2@~ 2&@~ 2@~ 2h@~ 2@~ 2@~ 2<@~ 3@x@5Amount~ 2pEA~ 2@9@~ 2@~ 2/@~ 2@@~ 2V@~ 2 @~ 30@.1&Pensions and annuities in AGI: Number~ 2 (@~ 2@~ 2׹@~ 2@~ 2&@~ 2N@~ 2ĩ@~ 3@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 2$A~ 2@~ 2@~ 2A~ 2HA~ 21@~ 2%@~ 3@*!1"Unemployment compensation: Number~ !2@~ !2@~ !2@~ !2@~ !2A@~ !2|@~ !2@~ !3M@"5Amount~ "2p$@~ "2@~ "2@~ "2@~ "2C@~ "2A@~ "2>@~ "3 x@0#1(Social Security benefits in AGI: Number~ #2@~ #2؄@~ #2j@~ #2@~ #2@~ #2Ԣ@~ #2 @~ #3`@$5Amount~ $24A~ $2@~ $2i@~ $2(@~ $2 @~ $2@~ $2`@~ $3@1%1)Self-employment retirement plans: Number~ %2@~ %2k@~ %2`l@~ %2@~ %2Ї@~ %2p@~ %2@~ %3 |@&5Amount~ &2`*@~ &2@~ &2@~ &2v@~ &2ܳ@~ &2@~ &2@~ &3@+'4#Total itemized deductions: Number~ '2 @~ '2d@~ '2ܽ@~ '2@P@~ '2@~ '2@&@~ '2@~ '3 @(1Amount(2'18A(2o.@~ (2`@~ (2 A~ (2A~ (2A~ (2A~ (3 A.)1&State and local income taxes: Number~ )7@~ )7˶@~ )7@~ )7@~ )7@@~ )7 @~ )7@~ )-@*5Amount~ *7CA~ *7@~ *7@~ *7@@~ *7@@~ *7@~ *7@~ *-8@#+1Real estate taxes: Number~ +7Pr@~ +7@~ +7Ϻ@~ +7@@~ +7@~ +7@~ +7@~ +-H@,5Amount~ ,7WA~ ,7@[@~ ,7@~ ,7@~ ,7@~ ,7 @~ ,7@~ ,-@`@-1Taxes paid: Number~ -2@~ -2]@~ -2@~ -2W@~ -2@@~ -2*@~ -2@~ -3"@.5Amount~ .2Р$A~ .2@@~ .2@~ .2@=@~ .2.A~ .2@~ .2A~ .3QA/1Interest paid: Number~ /2p@~ /2ٴ@~ /2@~ /2@@~ /2^@~ /2@~ /2@~ /3ا@05Amount~ 02v0$~ 02)@~ 02 @~ 02@~ 02A~ 02 @~ 02@~ 032@11Contributions: Number~ 120@~ 12@~ 12@~ 12@~ 129@~ 12@~ 12e@~ 13@25Amount~ 22PA~ 22}@~ 22W@~ 22@~ 22@~ 22k@~ 22W@~ 23@34Taxable income: Number~ 32` A~ 32@~ 32@~ 32 @~ 32 @~ 32@@~ 32C@~ 33@41Amount~ 42J~ 42A~ 42>$~ 425A~ 42lm~ 42I~ 42d6A~ 43[#54Total tax credits: Number~ 52=@~ 52@~ 52@~ 52m@~ 52@~ 52@~ 52@~ 53@61Amount~ 62_@~ 62@~ 62@~ 62@@~ 62p@~ 62@~ 62*@~ 63 @!71Child tax credit: Number~ 72*@~ 72̫@~ 72w@~ 72@~ 72@~ 72@~ 72@~ 7385Amount~ 82@~ 828@~ 82@~ 82@~ 82H@~ 82,@~ 82 @~ 83"91Child care credit: Number~ 92 @~ 92@~ 92T@~ 92@~ 92@~ 92@~ 92(@~ 93j@:5Amount~ :2@~ :2c@~ :2@~ :2ԓ@~ :2@~ :2p@~ :2@~ :3Y@&;4Earned income credit: Number~ ;2`"@~ ;22@~ ;2@~ ;2@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2`@~ <2a@~ <2@~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2@@~ >2@~ >2c@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2@@~ ?2v@~ ?2@~ ?2x@~ ?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~ @2 A~ @2@~ @2@@~ @2@~ @2 @~ @2@~ @2D@~ @3 @A1Amount~ A2(5A~ A2@~ A207@~ A20A~ A2 A~ A2IA~ A2XA~ A3A%B4Total tax liability: Number~ B2xk A~ B2-@~ B2@~ B2@~ B2`@~ B2@@~ B2K@~ B3$@C1Amount~ C2^~ C2@@~ C20@~ C2xrA~ C2,A~ C2 A~ C2A~ C34A+D4#Tax due at time of filing: Number~ D2@,@~ D2 @~ D2@~ D2@~ D2~@~ D2Ǹ@~ D2'@~ D3@E1Amount~ E2A~ E2'@~ E2@~ E2@~ E2@~ E2@~ E2@@~ E3@@F4Overpayments: Number~ F2 A~ F2G@~ F2@@~ F2@@~ F2@@~ F2@~ F2@~ F3X@G1Amount~ G2pA~ G24@~ G2n@~ G2P2@~ G2@~ G2@~ G2@~ G3@a@H9 FOOTNOTES:H:H:H8H8H8H8H8H8: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[,!> "