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Usually this address is the taxpayer s home address. However, some taxpayers may have used the �address of a tax attorney or accountant, or a place of business, and that address could be in a different state than the taxpayer s home.P(d) Detail of states may not add to the United States total because of rounding.�NOTES: (a) The data in the table are based on tabulations of all individual income tax returns filed and processed through the IRS Individual Master ob体育 system during Calendar Year 2005. �(b) The items in this table correspond for AGI to Form 1040, line 36, Form 1040A, line 21, and Form 1040EZ, line 4; for alternative minimum tax to Form 1040, line 44; Xand for income tax to Form 1040, line 56, Form 1040A, line 36, and Form 1040EZ, line 10.�Most returns filed in 2005 were for Tax Year 2004, but some are for prior years. The state data is processed for tax administration purposes rather than processed�for statistical presentation and analysis. Therefore, there may be some inconsistencies in the data because of the difference in processing, especially when performing year-to-year analysis. March 2006.7SOURCE: IRS, Individual Masterfile System. 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