\pjnwill00  { $ >4I2`B  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 $ C $ U} }    l      Z    q } g                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , OTHER AREAS - - - - - - - - .Number of returns~ / ]~ /C~ /@@~ /0@~ /pM@~ /M@~ / @~ /@%@ 0Number of joint returns~ 1A~ 18] A~ 1@@~ 1@@~ 1@~ 1@@~ 1i@~ 2@- 0%Number with paid preparer's signature~ 1`+~ 1PA~ 1@@~ 1`@~ 1 @~ 1@@~ 1@~ 2H@3Number of exemptions~ 1 FA~ 1]u~ 1P A~ 1A~ 1A~ 1@~ 1@~ 2c@#4Adjusted gross income (AGI)~ 5j ~ 5&~ 5 ~ 5(~ 5ttPA~ 5~ 5y~ 6/*0"Salaries and wages in AGI: Number~ 1O+A~ 1L A~ 1F@~ 1X@~ 1$@~ 1@~ 1@~ 2@7Amount~ 1n ~ 1fވ~ 1~ 1M/~ 1~ 1jf~ 1~ 2o!0Taxable interest: Number~ 1XA~ 1ȋ A~ 1@~ 1@~ 1!@~ 1@@~ 1@~ 2@7Amount~ 1gF~ 1` A~ 1<@~ 1`@~ 1Pj@~ 1@@~ 1A~ 2,A0Dividends: Number ~ 1M A~ 1@~ 1@[@~ 1@~ 1@@~ 1-@~ 1v@~ 2@@7Amount~ 1G~ 1 ,A~ 1^@~ 1`<@~ 1Ф@~ 1z@~ 1@~ 2?$A880Business or profession net income (less loss): 111111127Number~ 1@~ 1@~ 1@~ 1@~ 1~@~ 1@~ 1~@~ 2@7Amount~ 1J~ 1A~ 1@~ 1q@~ 1@~ 1@~ 1(A~ 2A0Number of farm returns~ 1t@~ 1@~ 1`@~ 1i@~ 1f@~ 1^@~ 1`l@~ 2k@40,Net capital gain (less loss) in AGI: Number~ 1EA~ 1@~ 1@~ 1@@~ 1@@~ 1@~ 1@T@~ 2@7Amount~ 1n~ 18<A~ 1@~ 1@~ 1 @~ 1@~ 1PlA~ 2 28*Taxable Individual Retirement Arrangements111111127distributions: Number~ 1/@~ 1@~ 1¡@~ 1ئ@~ 1H@~ 1@~ 1@~ 2X@7Amount~ 10A~ 1t@~ 1N@~ 1@@~ 1@~ 1@~ 1@%@~ 2@.0&Pensions and annuities in AGI: Number~ 1@~ 1|@~ 1Y@~ 1@~ 14@~ 1@~ 1f@~ 2x@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  7Amount~ 1h9A~ 1^A~ 1 A~ 1A~ 1PA~ 1xhA~ 18A~ 2(A*!0"Unemployment compensation: Number~ !1@~ !1γ@~ !10@~ !1@~ !1@~ !1@~ !1x@~ !2`p@"7Amount~ "1`@~ "1@@~ "1N@~ "1@~ "1һ@~ "1n@~ "1l@~ "2@0#0(Social Security benefits in AGI: Number~ #1@~ #12@~ #1@~ #1¶@~ #1@~ #1@~ #1\@~ #2@$7Amount~ $1A~ $1@~ $1Y@~ $1@~ $1 X@~ $1@@~ $1@~ $2@1%0)Self-employment retirement plans: Number~ %1@~ %1v@~ %1a@~ %1 n@~ %1q@~ %1`k@~ %1@~ %2@&7Amount~ &1@~ &1@~ &1(@~ &1H@~ &1@~ &1F@~ &1O@~ &2@+'3#Total itemized deductions: Number~ '1XfA~ '1P A~ '11@~ '1@0@~ '1@@~ '19@~ '1&@~ '2@(0Amount~ (1~ (1-~ (1PA~ (1WA~ (1)A~ (1 A~ (1TA~ (2h-A.)0&State and local income taxes: Number~ )9 FA~ )9A~ )9D@~ )9Z@~ )9@~ )9@~ )9@~ ):C@*7Amount*9]0A*9;O^ A~ *9@~ *9`a@~ *9@~ *9 @~ *9jA~ *:A#+0Real estate taxes: Number~ +9`@~ +9@~ +9@~ +9@~ +9@~ +9@~ +9@~ +:i@,7Amount~ ,9 * A~ ,9@@~ ,9@~ ,9@~ ,9@@~ ,9@~ ,9@-@~ ,:pz@-0Taxes paid: Number~ -1P\A~ -10A~ -13@~ -1@~ -1@~ -1c@~ -1@~ -2@.7Amount.1`Т4A.1CNA~ .1 @~ .1e@~ .1@~ .1u@~ .1 A~ .2"/0Interest paid: Number~ /1@~ /1 @~ /1;@~ /1@~ /1u@~ /1!@~ /1@~ /2@07Amount~ 01v'9~ 01 -@~ 01 @~ 01@~ 01`@~ 01@~ 01h?A~ 02 A10Contributions: Number~ 11@~ 11@@~ 11o@~ 11@~ 11V@~ 11@~ 11~@~ 12@27Amount~ 21 A~ 21@~ 21@~ 21@~ 21E@~ 21@~ 21@~ 22@ A33Taxable income: Number~ 31/%A~ 31h5A~ 31$@~ 310i@~ 31@?@~ 31D@~ 31@~ 32@40Amount~ 41~ 41Fc~ 41 ^~ 41Ӳ~ 41~ 41~ 41&?~ 42~֍#53Total tax credits: Number~ 519A~ 517@~ 51@~ 51@Z@~ 51 @~ 51*@~ 51@@~ 52@=@60Amount~ 61:~ 61@~ 61`@~ 61`@~ 61t@~ 61@~ 61`A~ 62!70Child tax credit: Number~ 71@@~ 717@~ 71@~ 71`@~ 71@~ 71N@~ 71j@~ 7287Amount~ 81@~ 81@~ 81@~ 81@}@~ 81@@~ 81@~ 81@~ 82"90Child care credit: Number~ 91@~ 91@~ 91@~ 91@~ 91 @~ 91@~ 910@~ 92`@:7Amount~ :1:@~ :1 v@~ :1@~ :1T@~ :1@~ :1؈@~ :1@~ :2w@&;3Earned income credit: Number~ ;1r@~ ;1@~ ;1@~ ;1@~ ;1~ ;1~ ;1~ ;2<0Amount~ <1@~ <1@@~ <1@~ <1L@~ <1~ <1~ <1~ <23=8+Excess earned income credit (refundable): =1=1=1=1=1=1=1=2>7Number~ >1@@~ >1@~ >1@~ >1P@~ >1~ >1~ >1~ >2?7Amount~ ?1@~ ?1@@~ ?1@~ ?1@~ ?1~ ?1~ ?1~ ?2@ lA B C D E F G H I fJ K L M N O P Q R S qT U V W X mY Z [ \ ] c^ _ @3Income tax: Number~ @1&~ @1ĎA~ @10!@~ @1c@~ @1N@~ @1@~ @1 x@~ @2@@A;Amount~ A:Zk~ A:A~ A:A~ A:A~ A:cA~ A:A~ A:)A~ A:2%B3Total tax liability: Number~ B1x&A~ B1\ A~ B1@~ B1 @~ B1Pn@~ B1@~ B1`@~ B2@C0Amount~ C1d8XA~ C1A~ C1YA~ C1A~ C11A~ C1 A~ C1i*A~ C2jx+D3#Tax due at time of filing: Number~ D1@ A~ D17@~ D1'@~ D1@~ D1@@~ D1@~ D1u@~ D25@E0Amount~ E1*A~ E1A~ E1@~ E1a@~ E1`]@~ E1@~ E1P@~ E2`AF3Overpayments: Number~ F1DF.A~ F1%A~ F1I@~ F10Y@~ F1@~@~ F1@~ F1@~ F2%@G<Amount~ G1Nz~ G1F(A~ G1`RA~ G1 A~ G1A~ G1@~ G1pA~ G2,AH= FOOTNOTES:H>H>H>H>H>H>H>H>:I?2Details may not add to totals because of rounding.I2I2I2I2I2I2I2I2VJ@NThis table presents aggregates of all returns filed and processed through the J2J2J2J2J2J2J2J2TK@LIndividual Master ob (IMF) system during Calendar Year 2003. In general, K2K2K2K2K2K2K2K2LL@Dduring administrative or Master ob processing, taxpayer reporting L2L2L2L2L2L2L2L2VM@Ndiscrepancies are corrected only to the extent necessary to verify the income M2M2M2M2M2M2M2M2WN@Otax liability reported. Most of the other corrections to the taxpayer records N2N2N2N2N2N2N2N2QO@Iused for these statistics could not be made because of time and resource O2O2O2O2O2O2O2O2WP@Oconstraints. The statistics in this table should, therefore, be used with the P2P2P2P2P2P2P2P2NQ@Fknowledge that some of the data have not been perfected or edited for Q2Q2Q2Q2Q2Q2Q2Q2R@statistical purposes.R2R2R2R2R2R2R2R2SS@KClassification by State was usually based on the taxpayer's home address. S2S2S2S2S2S2S2S2MT@EHowever, some taxpayers may have used the address of a tax lawyer or T2T2T2T2T2T2T2T2SU@Kaccountant or the address of a place of business; moreover, such addresses U2U2U2U2U2U2U2U2RV@Jcould each have been located in a State other than the State in which the V2V2V2V2V2V2V2V2W@taxpayer resided.W2W2W2W2W2W2W2W2XX@PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X2X2X2X2X2X2X2X2TY@LService constructs returns for certain non-filers on the basis of available Y2Y2Y2Y2Y2Y2Y2Y2SZ@Kinformation and imposes an income tax on the resulting estimate of the tax Z2Z2Z2Z2Z2Z2Z2Z2R[@Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [2[2[2[2[2[2[2[2\@aliens.\2\2\2\2\2\2\2\2R]@JItemized deductions include any amounts reported by the taxpayer, even if ]2]2]2]2]2]2]2]2P^@Hthey could not be used in computing "taxable income," the base on which ^2^2^2^2^2^2^2^2N_@Fthe regular income tax was computed. Thus, total itemized deductions _2_2_2_2_2_2_2_2` la b c d e f g h i j k l m n o p q r s t u v w jx y z { | } ~  N`@Finclude amounts that did not have to be reported by taxpayers with no `2`2`2`2`2`2`2`2Qa@I"adjusted gross income." (Adjusted gross income is the total from which a2a2a2a2a2a2a2a2Vb@Nthese deductions would normally be subtracted.) In addition, if standard and b2b2b2b2b2b2b2b2Vc@Nitemized deductions were both reported on a tax return, the form of deduction c2c2c2c2c2c2c2c2Td@Lactually used in computing income tax was the one used for the statistics. d2d2d2d2d2d2d2d2We@OTherefore, if the standard deduction was the form of deduction used, the total e2e2e2e2e2e2e2e2Uf@Mreported for itemized deductions was excluded from the statistics. However, f2f2f2f2f2f2f2f2Pg@Hthe component deductions were not similarly excluded. As a result, the g2g2g2g2g2g2g2g2Oh@Gnumber of returns and related amounts for the component deductions are h2h2h2h2h2h2h2h2Ni@Fslightly overstated in relation to the grand total shown for itemized i2i2i2i2i2i2i2i2Sj@Kdeductions. These components are also overstated in relation to the total j2j2j2j2j2j2j2j2Uk@Mbecause there was a statutory limitation on the total of itemized deductions k2k2k2k2k2k2k2k2Ul@Mthat could be claimed by certain high-income taxpayers. This limitation did l2l2l2l2l2l2l2l2Qm@Inot affect the component deductions, the sum of which therefore exceeded m2m2m2m2m2m2m2m2/n@'the total used in computing income tax.n2n2n2n2n2n2n2n2:o@2Income tax includes the "alternative minimum tax."o2o2o2o2o2o2o2o2Zp@RTotal tax liability differs from "income tax" in that it is the sum of income tax p2p2p2p2p2p2p2p2Xq@Pafter subtraction of all tax credits except the "earned income credit," and, in q2q2q2q2q2q2q2q2Rr@Jaddition, includes the "alternative minimum tax," taxes from recapture of r2r2r2r2r2r2r2r2Ps@Hprior-year investment and low-income housing credits, tax applicable to s2s2s2s2s2s2s2s2Rt@JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t2t2t2t2t2t2t2t2Nu@Femployment income and on certain tip income, and certain other income-u2u2u2u2u2u2u2u2v@related taxes.v2v2v2v2v2v2v2v2MwAEEarned income credit includes both the refundable and non-refundable w2w2w2w2w2w2w2w2RxAJportions. The non-refundable portion could reduce income tax and certain x2x2x2x2x2x2x2x2PyAHrelated taxes to zero; credit amounts in excess of tax, or amounts when y2y2y2y2y2y2y2y2;zA3there was no tax liability at all, were refundable.z2z2z2z2z2z2z2z26{A.AGI Amount is less deficits, where applicable.{2{2{2{2{2{2{2{23|A+Tax-exempt Interest is not included in AGI.|2|2|2|2|2|2|2|2R}AJTotal Credits excludes the "earned income credit," shown separately below.}2}2}2}2}2}2}2}2N~AFExcess Earned Income Credit, or the refundable portion of the "earned ~2~2~2~2~2~2~2~2VANincome credit" equals the amount in excess of "total tax liability," which is 22222222 <   RAJshown in the table. The excess credit shown includes any "advance earned 22222222JABincome credit payments" for those returns that had such an excess.22222222LADSOURCE: Internal Revenue Service, Information Services, Martinsburg 22222222]AUComputing Center, Master ob Service Support Branch. Unpublished data. October 2004.22222222= x[,!> "