\pjnwill00  {  4!D#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 $ C $ U} }    l      Z    q } d                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,VIRGINIA - - - - - - - - .Number of returns~ /~ /FF~ /,rA~ /^&~ /|A~ /A~ /8A~ 0@M@ 1Number of joint returns~ 2'5A~ 2IA~ 2W@~ 2A~ 2A~ 2 A~ 2A~ 3@`@- 1%Number with paid preparer's signature~ 2ye~ 2pB!A~ 2` A~ 2A~ 2@ A~ 2@@~ 2A~ 3@4Number of exemptions~ 2z~ 2_~ 263~ 2`3A~ 2:+I~ 2V.~ 2)A~ 3X+ A#.Adjusted gross income (AGI)~ /3)~ /W~ /~ /Rw~ /84~ /⨷~ /F+i ~ 0*1"Salaries and wages in AGI: Number~ 2Ӵ~ 2{,A~ 2,A~ 2f#~ 2P/A~ 2 0A~ 2DA~ 3?@5Amount~ 2~ 2$~ 2NJ~ 2 +~ 2n~ 2z^~ 2ly~ 3C!1Taxable interest: Number~ 29A~ 2PA~ 2PA~ 2\A~ 2$A~ 2 A~ 2h%A~ 3P@5Amount~ 2lIA~ 2A~ 2 A~ 2@(A~ 2A~ 2A~ 2F$~ 361Dividends: Number ~ 2_6~ 2hA~ 2@s@~ 2HdA~ 2@A~ 2c@~ 2x{A~ 3_@5Amount~ 2Fy~ 2@ A~ 2`u@~ 2` A~ 2A~ 2A~ 2x&~ 3,A860Business or profession net income (less loss): 222222235Number~ 2H]A~ 2A@~ 2R@~ 2@~ 2@~ 2@~ 2@~ 3@5Amount~ 2A~ 2|;A~ 2A~ 2G#~ 2~g'~ 2I A~ 2FS~ 3OS1Number of farm returns~ 2@#@~ 2W@~ 20@~ 2u@~ 2p@~ 2@~ 2R@~ 3@41,Net capital gain (less loss) in AGI: Number~ 23(~ 2@~ 2x@~ 2@~ 2A@~ 2p@~ 2A~ 3@5Amount~ 2UA~ 2@~ 2@~ 2`@~ 2$A~ 28A~ 2^,~ 3~26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2pA~ 2@@~ 2&@~ 2@~ 2@~ 2N@~ 2@@~ 3U@5Amount~ 2v~ 2ȖA~ 2`A~ 2ȚA~ 2A~ 2A~ 2p]A~ 3O A.1&Pensions and annuities in AGI: Number~ 2Nz&~ 2pcA~ 2@~ 2@@~ 22@~ 2@@~ 2@~ 3@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 22~ 2D/A~ 2&q:~ 2Ny~ 2K~ 2vx~ 2x~ 34(A*!1"Unemployment compensation: Number~ !2 bA~ !2@~ !2^@~ !2@~ !2@~ !2@~ !2@~ !3@"5Amount~ "2-~ "2X^ A~ "28A~ "2A~ "2 @~ "2@@~ "2x@~ "30@0#1(Social Security benefits in AGI: Number~ #2A~ #2@~ #2 Q@~ #2@~ #2@~ #2@~ #2 @~ #3@$5Amount~ $2ʤ~ $2@~ $2 r@~ $2A~ $2w.~ $2,&A~ $2GA~ $3A1%1)Self-employment retirement plans: Number~ %2@~ %2@~ %2@~ %2 @~ %2@~ %2@~ %2 @~ %3@&5Amount~ &22A~ &2@~ &2@~ &2}@~ &2>@~ &2@~ &2A~ &3A+'4#Total itemized deductions: Number~ '2 5A~ '2@@~ '2@~ '2TA~ '2,JA~ '2( A~ '2PAA~ '3@(1Amount~ (2f~ (2:K~ (2jS~ (2KA~ (2&n>~ (2Nq~ (2~ (3} .)1&State and local income taxes: Number~ )7.4A~ )7@@~ )7`<@~ )78A~ )7(A~ )7@ A~ )7A~ )8@*5Amount~ *7m~ *7@~ *7P)@~ *7vA~ *7*A~ *7t,A~ *7~ 23:@34Taxable income: Number~ 32~ 32VD#~ 32eA~ 32s&~ 32A~ 32dA~ 32A~ 33H@41Amount~ 42:vB~ 42~ 42v[~ 42I~ 42V~ 42~ 42-~ 43j#54Total tax credits: Number~ 52)/A~ 52u@~ 52=A~ 52X A~ 52pL A~ 52A~ 52@~ 53e@61Amount~ 62*A~ 62@@~ 62b@~ 62' A~ 62 A~ 62 A~ 62<@~ 63W@!71Child tax credit: Number~ 72)~ 72`*@~ 720@~ 728A~ 72A~ 72Pt@~ 72@~ 7385Amount~ 82A"~ 82p@~ 82@=@~ 82xA~ 82A~ 82D@~ 82@~ 83"91Child care credit: Number~ 92`A~ 922@~ 92@~ 92a@~ 92@~ 92t@~ 92@~ 93p@:5Amount~ :20@~ :2@@~ :2c@~ :2@~ :2@~ :2n@~ :2@~ :3@&;4Earned income credit: Number~ ;2\A~ ;2A~ ;2A~ ;2@@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2J2~ <2>'~ <2A~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2ԮA~ >2$A~ >2@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2}&A~ ?27"A~ ?2@|A~ ?2f@~ ?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~ @20A~ @2A~ @2X"A~ @2A~ @2PA~ @2A~ @3I@A9Amount~ A88~ A8<A~ A8P"A~ A86t~ A8~ A8EA~ A8w~ A8%B4Total tax liability: Number~ B2x~ B2\!A~ B2tA~ B2>$~ B2A~ B2A~ B2A~ B3`K@C1Amount~ C2f`~ C2A~ C2x$A~ C2?A~ C2~ C2~~ C2b~ C36:+D4#Tax due at time of filing: Number~ D2HY#A~ D2Pk@~ D2 @~ D2p@~ D2@~ D20@~ D2@~ D3@E1Amount~ E2c~ E2~@~ E2 @~ E2A~ E2A~ E20A~ E2(A~ E3y/AF4Overpayments: Number~ F2PCA~ F2:~ F2A~ F2A~ F2`\A~ F2A~ F2PA~ F3@G1Amount~ G21H~ G2iN~ G2$A~ G27~ G2p5~ G2&"~ G2l%A~ G3xoAH; 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[,!> "