�\pjnwill00  {��� �4DSB�  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 �} �i �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , WEST VIRGINIA - - - - - - - - .Number of returns~ /&A~ /2A~ /x@~ /�&A~ /@~ /`@~ /@~ 0@ 1Number of joint returns~ 2h�A~ 20@~ 2@{@~ 2 Y@~ 2н@~ 2@~ 2h@~ 3@- 1%Number with paid preparer's signature~ 2pA~ 2@�A~ 2@~ 2p@~ 2 @~ 2@~ 2@~ 3w@4Number of exemptions~ 2[~ 2pA~ 2 A~ 2|�A~ 2(�A~ 2}@~ 2 @~ 3@c@#.Adjusted gross income (AGI)~ /.C;~ /�~ /�/�~ /^ P~ /n"m~ /f~ /GA~ 0dBA*1"Salaries and wages in AGI: Number~ 2v�&~ 2�A~ 2@@~ 2@~ 201@~ 2` @~ 2c@~ 3@5Amount~ 2�~ 2^~ 2f~ 2~ 2v1~ 2fv�~ 2�~ 3Y@!1Taxable interest: Number~ 2sA~ 2p@~ 2`@~ 2p|@~ 2@~ 2@ @~ 2@~ 3@5Amount~ 2D�#A~ 2h A~ 2�@~ 2Q@~ 2@~ 2 e@~ 2@~ 30@1Dividends: Number ~ 2�&A~ 2`@~ 28@~ 21@~ 2@~ 2k@~ 2r@~ 3@5Amount~ 2�A~ 2@@~ 2@~ 2r@~ 2@~ 2w@~ 2@~ 3P@860Business or profession net income (less loss): 222222235Number~ 2 @~ 2n@~ 2@~ 2}@~ 2@~ 2;@~ 2@~ 3@5Amount~ 2�#>~ 2@~ 2%@~ 2@~ 2pn@~ 2 %@~ 2u A~ 3tA1Number of farm returns~ 2@~ 2ʱ@~ 2@~ 2 @~ 2|@~ 2@~ 2@~ 3`p@41,Net capital gain (less loss) in AGI: Number~ 2@~ 2@~ 2T@~ 2@~ 2c@~ 23@~ 2@~ 3#@5Amount~ 2iA~ 2 @~ 2m@~ 2@@~ 2S@~ 2@~ 2@~ 3\A26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2`O@~ 2\@~ 2˻@~ 29@~ 2@~ 2T@~ 2ȣ@~ 38@5Amount~ 2WA~ 2 @~ 2Q@~ 2p[@~ 2P@~ 2@@~ 2@~ 3f@.1&Pensions and annuities in AGI: Number~ 2uA~ 2}@~ 2@~ 2@~ 2-@~ 2@~ 2@~ 3\@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 5Amount~ 2�4z~ 2YA~ 20�A~ 2(&A~ 2@\A~ 2p�A~ 2bA~ 3 @*!1"Unemployment compensation: Number~ !2 @~ !2@M@~ !2@~ !2}@~ !2@~ !2>@~ !2p@~ !3M@"5Amount~ "2 A~ "2@~ "2P@~ "2�@~ "2@~ "2@~ "2ޯ@~ "3 p@0#1(Social Security benefits in AGI: Number~ #2@T@~ #2@~ #2@~ #2@@~ #2@~ #2#@~ #2,@~ #3T@$5Amount~ $2x/A~ $2?@~ $2C@~ $2p*@~ $2�A~ $2r@~ $2@~ $3@1%1)Self-employment retirement plans: Number~ %2@~ %2`@~ %2@[@~ %2pq@~ %2{@~ %2}@~ %2@~ %3t@&5Amount~ &2d@~ &2@~ &2x@~ &2ĕ@~ &2@~ &24@~ &2@~ &3@@+'4#Total itemized deductions: Number~ '2HZA~ '2u@~ '2@~ '2@~ '2@@~ '2@0@~ '2@~ '3@(1Amount~ (2V1�~ (2p�@~ (2@~ (2kA~ (26� ~ (2A~ (2A~ (3�A.)1&State and local income taxes: Number~ )78�A~ )7@~ )7@~ )7u@~ )7@@~ )7@@~ )7@~ )-@*5Amount~ *7�*"A~ *7b@~ *7@~ *7@~ *7@@~ *7]@~ *7�A~ *-0 A#+1Real estate taxes: Number~ +7Y@~ +7T@~ +7@~ +7+@~ +7`@~ +7t@~ +7@~ +-#@,5Amount~ ,7@~ ,7@~ ,7z@~ ,7@~ ,7@~ ,7@~ ,7@~ ,-}@-1Taxes paid: Number~ -2JA~ -2r@~ -2a@~ -2@~ -2@~ -24@~ -2@~ -3@.5Amount~ .2^ .~ .2@~ .2@~ .2@~ .2H#A~ .2A~ .2�A~ .3pgA/1Interest paid: Number~ /2�@~ /2 @~ /2)@~ /2@~ /2@~ /2@~ /2@~ /3G@05Amount~ 02F\1~ 02 @~ 02` @~ 02�:A~ 02� A~ 02(NA~ 02h+A~ 03@11Contributions: Number~ 12й@~ 12@~ 12@~ 12Y@~ 12@~ 12@@~ 12@~ 13~@25Amount~ 22A~ 22'@~ 22@~ 22@p@~ 22@~ 22@~ 22@~ 23`@34Taxable income: Number~ 32^t"~ 32gA~ 32@~ 32A~ 32@~ 32\@~ 32@~ 33@41Amount~ 42k�~ 42$A~ 42O3A~ 42n~ 42~ 42t�~ 426�~ 43F�#54Total tax credits: Number~ 52A~ 52@@~ 52`@~ 52@~ 52@~ 52@~ 52@~ 53h@61Amount~ 62�A~ 62�@~ 62@~ 62@~ 62@~ 62@~ 62@~ 63l@!71Child tax credit: Number~ 72A~ 72@~ 72@~ 72�@~ 72@~ 72@~ 72w@~ 7385Amount~ 82�>@~ 82@~ 82s@~ 82`@~ 82M@~ 82@~ 820@~ 83"91Child care credit: Number~ 92@=@~ 92@~ 92$@~ 92i@~ 92C@~ 92B@~ 92<@~ 93o@:5Amount~ :2k@~ :2 h@~ :20@~ :2@~ :2@~ :2 @~ :2@~ :3^@&;4Earned income credit: Number~ ;28�A~ ;2� @~ ;2@@~ ;2A@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2@ A~ <2ȑA~ <2�@~ <2ġ@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2@~ >2@~ >2@@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2h> A~ ?2A~ ?2�@~ ?2@~ ?2~ ?2~ ?2~ ?3@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �RK �nL �lM �dN �nO �oP�iQ�oR�fS�5T�kU�eV�kW�jX�1Y�pZ�l[�k\�j]�'^�j_�h@4Income tax: Number~ @2�A~ @2`qA~ @2j@~ @2�<A~ @2@~ @2Y@~ @2@~ @3@A8Amount~ A-P'EA~ A-@~ A-�A~ A-A~ A-!A~ A-NA~ A-yA~ A-#A%B4Total tax liability: Number~ B2,� A~ B2hgA~ B2l@~ B2PqA~ B2@~ B2\@~ B2@~ B3@C1Amount~ C2j~ C2 @~ C2�A~ C2<@A~ C2VJ%~ C2lzA~ C2f�!~ C3~$A+D4#Tax due at time of filing: Number~ D2@~ D2@~ D2B@~ D2@@~ D2@~ D2@~ D2@~ D3@E1Amount~ E2HA~ E2@~ E24@~ E2@~ E2!@~ E2@@~ E2@~ E3`@F4Overpayments: Number~ F26S%~ F2TA~ F20@~ F2\@~ F2@~ F2@~ F2@~ F3T@G1Amount~ G2`L0A~ G2tmA~ G2{A~ G2 A~ G2@�A~ G2�@~ G2 @~ G3X@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`�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= �u�)�> ��" ������������������������������