\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 $ 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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , WISCONSIN - - - - - - - - .Number of returns~ /~ /,A~ /XA~ /UA~ /0A~ /A~ /A~ /S@ 0Number of joint returns~ 1 IC~ 1m@~ 10@~ 1 A~ 1A~ 1bA~ 1@~ 2@- 0%Number with paid preparer's signature~ 1Ȭ5A~ 10A~ 1AA~ 1pCA~ 1q A~ 1@c@~ 1@~ 2@3Number of exemptions~ 1`YSA~ 1^F~ 1!&~ 1>~ 1%1A~ 1l"A~ 1A~ 2@#4Adjusted gross income (AGI)~ 5~ 53~ 5-$~ 5Z8~ 5j~ 5~ 5C~ 6n"*0"Salaries and wages in AGI: Number~ 1z~ 1T&A~ 1jA~ 1A~ 1pJA~ 1A~ 1&@~ 2@7Amount~ 1"~ 1~ 1|~ 1nA~ 1ּ~ 1g~ 1:+:~ 2>!0Taxable interest: Number~ 1x^~ 1hA~ 1 A~ 1A~ 1A~ 1A~ 1w@~ 2@7Amount~ 1ӟ~ 1ĬA~ 1 A~ 1A~ 1 A~ 1s A~ 1A~ 2V"0Dividends: Number ~ 1&A~ 18A~ 1@~ 1@@~ 1)A~ 1PH@~ 1`Y@~ 2@@7Amount~ 1i~ 1@ A~ 1`@~ 1(RA~ 1 A~ 1pA~ 1}A~ 2 A880Business or profession net income (less loss): 111111127Number~ 1 A~ 1@~ 1@~ 1J@~ 1j@~ 1@~ 1@~ 2@7Amount~ 1HA~ 1A~ 1C A~ 1A~ 1h`!A~ 1A~ 1M&A~ 2"0Number of farm returns~ 1@@~ 1@~ 1f@~ 1@~ 1@~ 1 @~ 1@~ 2Б@40,Net capital gain (less loss) in AGI: Number~ 1&| ~ 1`UA~ 1h@~ 1`@~ 12@~ 1@~ 1@~ 2@7Amount~ 1J~ 1g@~ 1`K@~ 1@~ 1 A~ 1 A~ 1>e&~ 228*Taxable Individual Retirement Arrangements111111127distributions: Number~ 10 A~ 1`@~ 1@~ 1@~ 1@~ 1@E@~ 1@~ 2@7Amount~ 1#w~ 1p@A~ 1pA~ 1̙A~ 1 A~ 1$A~ 1MA~ 2ИA.0&Pensions and annuities in AGI: Number~ 1`A~ 1<A~ 1`@~ 1@~ 1@~ 1`@~ 1@~ 2@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  7Amount~ 1ڳ~ 1N|9~ 1:+~ 1MN~ 18E7A~ 1<-A~ 147~ 2h A*!0"Unemployment compensation: Number~ !1جA~ !1 @~ !1@@~ !1@@~ !1z@~ !1@~ !1@~ !2`@"7Amount~ "1^pA~ "1|A~ "1h A~ "1A~ "1H= A~ "14@~ "1@@~ "2p@0#0(Social Security benefits in AGI: Number~ #10W A~ #1J@~ #1e@~ #1@~ #1@~ #1@~ #1@u@~ #2@$7Amount~ $1xm)~ 41щ~ 41~ 41B~ 41~ 41~ 41&,~ 42L#53Total tax credits: Number~ 5160~ 51Y@~ 51@~ 51 A~ 51A~ 51t@~ 51|@~ 52@60Amount~ 61$+~ 61@@~ 61@~ 610A~ 61h A~ 61@~ 61 @~ 62@!70Child tax credit: Number~ 71 A~ 71@~ 71`@~ 71@A~ 71@A~ 71@~ 71`E@~ 7287Amount~ 81A~ 81]@~ 81`@~ 81F@~ 81`A~ 81@~ 81L@~ 82"90Child care credit: Number~ 917@~ 91@~ 91@~ 91@~ 91@~ 91@~ 91@~ 92|@:7Amount~ :1@~ :1Ȓ@~ :1"@~ :1@~ :1@~ :1@~ :1@~ :2@&;3Earned income credit: Number~ ;1pdA~ ;1ЪA~ ;1+@~ ;1@~ ;1~ ;1~ ;1~ ;2<0Amount~ <1YA~ <1A~ <12@~ <1@~ <1~ <1~ <1~ <23=8+Excess earned income credit (refundable): =1=1=1=1=1=1=1=2>7Number~ >1M A~ >1HA~ >1@~ >1*@~ >1~ >1~ >1~ >2?7Amount~ ?1\A~ ?1A~ ?1ps@~ ?1@~ ?1~ ?1~ ?1~ ?2@ lA B C D E F G H I fJ RK nL lM dN nO oPiQoRfS5TkUeVkWjX1YpZl[k\j]'^j_h@3Income tax: Number~ @1F{x~ @1@A~ @1A~ @1IA~ @1A~ @1A~ @1A~ @2@P@A:Amount~ A-@~ A-x A~ A-<0A~ A-Y~ A-~ A-h=A~ A-h~ A-֧%B3Total tax liability: Number~ B1L}~ B1\YA~ B1QA~ B1lA~ B1A~ B1A~ B1A~ B2Q@C0Amount~ C16h~ C1ZA~ C10H!A~ C1;8A~ C1Ɛ~ C1z~ C1V~ C2+D3#Tax due at time of filing: Number~ D1A~ D1M@~ D17@~ D1Q@~ D15@~ D1@~ D1@~ D2E@E0Amount~ E176A~ E1 @~ E1@~ E1{@~ E1aA~ E1PDA~ E1!A~ E2\%AF3Overpayments: Number~ F1y~ F1~-~ F1A~ F18lA~ F10A~ F1PA~ F1R@~ F2;@G0Amount~ G1 c~ G1.H-~ G1 A~ G1*~ G1,v%A~ G1`A~ G1PA~ G2PqAH< FOOTNOTES:H=H=H;H;H;H;H;H;:I>2Details may not add to totals because of rounding.I2I2VJ?NThis table presents aggregates of all returns filed and processed through the J2J2TK?LIndividual Master ob (IMF) system during Calendar Year 2003. In general, K2K2LL?Dduring administrative or Master ob processing, taxpayer reporting L2L2VM?Ndiscrepancies are corrected only to the extent necessary to verify the income M2M2WN?Otax liability reported. Most of the other corrections to the taxpayer records N2N2QO?Iused for these statistics could not be made because of time and resource O2O2WP?Oconstraints. The statistics in this table should, therefore, be used with the P2P2NQ?Fknowledge that some of the data have not been perfected or edited for Q2Q2R?statistical purposes.R2R2SS?KClassification by State was usually based on the taxpayer's home address. S2S2MT?EHowever, some taxpayers may have used the address of a tax lawyer or T2T2SU?Kaccountant or the address of a place of business; moreover, such addresses U2U2RV?Jcould each have been located in a State other than the State in which the V2V2W?taxpayer resided.W2W2XX?PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X2X2TY?LService constructs returns for certain non-filers on the basis of available Y2Y2SZ?Kinformation and imposes an income tax on the resulting estimate of the tax Z2Z2R[?Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [2[2\?aliens.\2\2R]?JItemized deductions include any amounts reported by the taxpayer, even if ]2]2P^?Hthey could not be used in computing "taxable income," the base on which ^2^2N_?Fthe regular income tax was computed. Thus, total itemized deductions _2_2`lafbicndnelfogmhhigjfkklmmmnioGpRqrrpsjthujvfw.xeyjzh{S|N}K~jfN`?Finclude amounts that did not have to be reported by taxpayers with no `2`2Qa?I"adjusted gross income." (Adjusted gross income is the total from which a2a2Vb?Nthese deductions would normally be subtracted.) In addition, if standard and b2b2Vc?Nitemized deductions were both reported on a tax return, the form of deduction c2c2Td?Lactually used in computing income tax was the one used for the statistics. d2d2We?OTherefore, if the standard deduction was the form of deduction used, the total e2e2Uf?Mreported for itemized deductions was excluded from the statistics. However, f2f2Pg?Hthe component deductions were not similarly excluded. As a result, the g2g2Oh?Gnumber of returns and related amounts for the component deductions are h2h2Ni?Fslightly overstated in relation to the grand total shown for itemized i2i2Sj?Kdeductions. These components are also overstated in relation to the total j2j2Uk?Mbecause there was a statutory limitation on the total of itemized deductions k2k2Ul?Mthat could be claimed by certain high-income taxpayers. This limitation did l2l2Qm?Inot affect the component deductions, the sum of which therefore exceeded m2m2/n?'the total used in computing income tax.n2n2:o?2Income tax includes the "alternative minimum tax."o2o2Zp?RTotal tax liability differs from "income tax" in that it is the sum of income tax p2p2Xq?Pafter subtraction of all tax credits except the "earned income credit," and, in q2q2Rr?Jaddition, includes the "alternative minimum tax," taxes from recapture of r2r2Ps?Hprior-year investment and low-income housing credits, tax applicable to s2s2Rt?JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t2t2Nu?Femployment income and on certain tip income, and certain other income-u2u2v?related taxes.v2v2Mw@EEarned income credit includes both the refundable and non-refundable w2w2Rx@Jportions. The non-refundable portion could reduce income tax and certain x2x2Py@Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y2y2;z@3there was no tax liability at all, were refundable.z2z26{@.AGI Amount is less deficits, where applicable.{2{23|@+Tax-exempt Interest is not included in AGI.|2|2R}@JTotal Credits excludes the "earned income credit," shown separately below.}2}2N~@FExcess Earned Income Credit, or the refundable portion of the "earned ~2~2V@Nincome credit" equals the amount in excess of "total tax liability," which is 22<jbdR@Jshown in the table. The excess credit shown includes any "advance earned 22J@Bincome credit payments" for those returns that had such an excess.22L@DSOURCE: Internal Revenue Service, Information Services, Martinsburg 22]@UComputing Center, Master ob Service Support Branch. Unpublished data. October 2004.22= v{*> "