\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 $ 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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,WYOMING - - - - - - - - .Number of returns~ /H/ A~ /0@~ /@~ /@~ /`@~ /5@~ /@~ 0@ 1Number of joint returns~ 2@@~ 2T@~ 2j@~ 2@~ 2@~ 2H@~ 2@~ 3r@- 1%Number with paid preparer's signature~ 2A~ 2 @~ 2@@~ 2@~ 2@~ 2@~ 2@~ 3|@4Number of exemptions~ 2A~ 20@~ 2@~ 2@~ 2"@~ 2@k@~ 2@~ 3[@#.Adjusted gross income (AGI)~ /e~ /Q!~ /Ȩ'A~ /:A~ /~~ /V~ /~nP~ 0^1*1"Salaries and wages in AGI: Number~ 2A~ 2%@~ 2@@~ 2"@~ 2 %@~ 2@~ 2)@~ 3|@5Amount~ 2V~ 2&A~ 2%~ 2YV~ 2N(o~ 2jD~ 2l)A~ 3D#A!1Taxable interest: Number~ 2D@~ 2@@~ 23@~ 2@~ 2@~ 2@~ 2@~ 3ڧ@5Amount~ 2@A~ 2<@~ 2@m@~ 2@~ 2g@~ 2%@~ 2@~ 3@@1Dividends: Number ~ 2B@~ 2@~ 2&@~ 2~@~ 2Q@~ 2@~ 2?@~ 3@5Amount~ 2A~ 2v@~ 2t@~ 2@~ 2@~ 2@~ 2@~ 3piA860Business or profession net income (less loss): 222222235Number~ 2C@~ 2@~ 2@~ 2 @~ 2|@~ 2T@~ 2@~ 3@5Amount~ 2tA~ 2n@~ 2j@~ 2]@~ 2@@~ 2:@~ 2,@~ 30@1Number of farm returns~ 2@~ 2<@~ 2ؑ@~ 2ܜ@~ 2d@~ 2@~ 2@~ 3pt@41,Net capital gain (less loss) in AGI: Number~ 2 @~ 2@~ 2@~ 2_@~ 2@~ 2@~ 2.@~ 3,@5Amount~ 2.A~ 2@@~ 2C@~ 2@~ 2@@~ 2@r@~ 2@~ 3v126*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2@~ 2@~ 2,@~ 2"@~ 2|@~ 2d@~ 2 @~ 3r@5Amount~ 2A~ 2@@~ 2@~ 2@~ 2V@~ 2b@~ 2w@~ 3>@.1&Pensions and annuities in AGI: Number~ 2@s@~ 2@~ 2@~ 2@~ 2۽@~ 2@~ 2@~ 3@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 2_%~ 2@~ 2P@~ 25A~ 2@A~ 2@~ 2z@~ 3@*!1"Unemployment compensation: Number~ !2@~ !2B@~ !2V@~ !2@~ !24@~ !2@~ !2e@~ !3,@"5Amount~ "2@~ "2@~ "2@~ "2@~ "2@~ "2 @~ "2Ȅ@~ "3B@0#1(Social Security benefits in AGI: Number~ #2&@~ #2@~ #2@~ #2@~ #2@~ #2j@~ #2@~ #3p@$5Amount~ $20A~ $2L@~ $2@~ $2t@~ $24@~ $2@~ $2@~ $3@1%1)Self-employment retirement plans: Number~ %2@~ %2T@~ %2S@~ %2f@~ %2@r@~ %2q@~ %2}@~ %3s@&5Amount~ &2@~ &2s@~ &2v@~ &2Љ@~ &2ě@~ &2@~ &2Ժ@~ &3O@+'4#Total itemized deductions: Number~ '2@~ '2\@~ '2@~ '2@~ '2z@~ '2@~ '2K@~ '3@(1Amount(2'1¨-A(2A`@~ (2~ (2YA~ (2A~ (2P@~ (2AA~ (3A.)1&State and local income taxes: Number~ )7@~ )7|@~ )7@y@~ )7x@~ )7@~ )7p@~ )7(@~ )-@*5Amount*7X9ƻ@*7+@~ *7q@~ *7@~ *7ڨ@~ *7@~ *7j@~ *-`@#+1Real estate taxes: Number~ +7@D@~ +7@~ +72@~ +7@~ +7^@~ +7D@~ +77@~ +-@,5Amount~ ,7A@~ ,73@~ ,7@~ ,7j@~ ,7$@~ ,7Y@~ ,7@~ ,-J@-1Taxes paid: Number~ -2@~ -2@~ -2>@~ -2@~ -2@~ -2@~ -2@~ -3 @.5Amount.2x^oA.2/ݷ@~ .2@~ .2@~ .2 @~ .2\@~ .2@~ .3@/1Interest paid: Number~ /2@~ /2@~ /2@~ /2`@~ /2@~ /2@~ /2Ķ@~ /3@05Amount~ 02A~ 02@~ 02{@~ 02@~ 02p@~ 02W@~ 02@~ 03@11Contributions: Number~ 12@~ 12*@~ 12@~ 12@~ 12)@~ 12@~ 12@~ 13@25Amount~ 22VA~ 22@~ 22͵@~ 22@~ 22@B@~ 22@~ 22@@~ 23A34Taxable income: Number~ 32A~ 32 @~ 32@~ 32`x@~ 32@~ 322@~ 32@~ 33f@41Amount~ 42Z*~ 42 A~ 42{A~ 42^A~ 42L`~ 420A~ 42ZxA~ 43Q#54Total tax credits: Number~ 52 5@~ 52f@~ 52@~ 52{@~ 52@~ 52d@~ 52@~ 53 @61Amount~ 62@@~ 62@~ 62@~ 62@5@~ 62@~ 62o@~ 62@~ 635@!71Child tax credit: Number~ 72@~ 72p@~ 72q@~ 72@~ 72h@~ 72@~ 72Ҡ@~ 7385Amount~ 82f@~ 82@~ 82@~ 82_@~ 82@~ 82ٸ@~ 82,@~ 83"91Child care credit: Number~ 92@~ 92@~ 92@~ 92v@~ 92L@~ 92`@~ 92@~ 93@Z@:5Amount~ :2@~ :2`b@~ :2u@~ :2@~ :2@~ :28@~ :2q@~ :3G@&;4Earned income credit: Number~ ;2b@~ ;2@@~ ;2;@~ ;2D@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2`@~ <2@~ <2@~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2@~ >2@~ >2Ϸ@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2@~ ?2`@~ ?2@~ ?2y@~ ?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~ @28MA~ @2 t@~ @2@~ @2 @~ @2@~ @2.@~ @2@~ @3r@A8Amount~ A-t+6A~ A-@@~ A-@~ A-@~ A-h A~ A-}A~ A- A~ A-I#A%B4Total tax liability: Number~ B2hA~ B2'@~ B2|@~ B2`}@~ B2@~ B2@2@~ B2@~ B3t@C1Amount~ C2t]~ C2@~ C2`e@~ C2XWA~ C2T A~ C2A~ C2H A~ C3#A+D4#Tax due at time of filing: Number~ D2 @~ D2@~ D2ұ@~ D2}@~ D2@~ D2d@~ D2ڲ@~ D3@E1Amount~ E2`A~ E2L@~ E2@~ E2@~ E2@~ E2f@~ E2@~ E3K@F4Overpayments: Number~ F2pA~ F2W@~ F2@5@~ F2@~ F2@~ F2@~ F2r@~ F3H@G1Amount~ G2hA~ G2p@~ G2@@~ G2@~ G2 @~ G2y@~ G2@~ 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= wk+ > "