ࡱ> wz  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvyRoot Entry F[2D2DxWorkbookSummaryInformation(DocumentSummaryInformation8D \pcxmoul00 Ba==x-x<$8X@"1Arial1Calibri1Calibri1Calibri1Arial1Arial1Arial1Calibri1Arial1Arial1 Arial1$Arial1xArial1xCalibri1Arial1zCalibri1 zCalibri1zCalibri14zCalibri1 zCalibri1zCalibri1zCalibri1,>1>1>1>141<zCalibri1?zCalibri1h>zCambria1zCalibri1 zCalibri1PzArial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) \(@\)*%#,##0" ";\-#,##0" ";0" ";@" "&!#,##0" ";\-#,##0" ";0" ";@" ""#,##0" ";\-#,##0" ";0" ";@" "1,#,##0" ";\-#,##0" ";0" ";@" "2-#,##0" ";\-#,##0" ";0" ";@" "0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)50#,##0" ";\-#,##0" ";\-\-" ";@" "61#,##0" ";\-#,##0" ";"0 ";@" "=8#,##0" ";\-#,##0" ";\-\-" ";@" " " "@FA#,##0" ";\-#,##0" ";"0 ";@" " \(General\)MH#,##0" ";\-#,##0" ";0" ";@" "YT#,##0.0" ";\-#,##0.0" ";\-\-" ";@" "MH#,##0" [r] ";\-#,##0" ";0" ";@" "KF#,##0" [r] ";\-#,##0" ";0" ";@" ""Yes";"Yes";"No""True";"True";"False""On";"On";"Off"],[$ -2]\ #,##0.00_);[Red]\([$ -2]\ #,##0.00\) @" [4] [r]"                                                                      ff + ) , *      P  P         `   %           a  |@ % d %"| |@ | %|   l  #|  #|  #| % l % l  l #| #| #| % l  l #| #| #|  l #| #| #|  l #| #| #| % D %(T " "  1|@ |@ |@ |@ | | %|@ |@  \ (|`  |@ %|@   \ ||pbt}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef [$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L [$ -}A} 00_)23[$ -}A} 00_)23[$ -}A} 00_)23[$ -}A} 00_)23[$ -}A}  00_)23[$ -}A}! 00_)23 [$ -}A}" 00_)[$ -}A}# 00_)[$ -}A}$ 00_)[$ -}A}% 00_)[$ -}A}& 00_)[$ -}A}' 00_) [$ -}A}( 00_)[$ -}}) }00_)[$ -##0.  }}* 00_)[$ -???##0.??? ??? ???}-}/ 00_)}A}1 a00_)[$ -}A}2 00_)[$ -}A}3 00_)?[$ -}A}4 00_)23[$ -}-}5 00_)}}7 ??v00_)̙[$ -##0.  }A}8 }00_)[$ -}A}9 e00_)[$ -}x};00_)[$##  }}< ???00_)[$???## ???  ??? ???}-}> 00_)}U}? 00_)[$## }-}@ 00_) 20% - Accent1M 20% - Accent1 ef % 20% - Accent2M" 20% - Accent2 ef % 20% - Accent3M& 20% - Accent3 ef % 20% - Accent4M* 20% - Accent4 ef % 20% - Accent5M. 20% - Accent5 ef % 20% - Accent6M2 20% - Accent6  ef % 40% - Accent1M 40% - Accent1 L % 40% - Accent2M# 40% - Accent2 L湸 % 40% - Accent3M' 40% - Accent3 L % 40% - Accent4M+ 40% - Accent4 L % 40% - Accent5M/ 40% - Accent5 L % 40% - Accent6M3 40% - Accent6  Lմ % 60% - Accent1M 60% - Accent1 23 % 60% - Accent2M$ 60% - Accent2 23ٗ % 60% - Accent3M( 60% - Accent3 23֚ % 60% - Accent4M, 60% - Accent4 23 % 60% - Accent5M0 60% - Accent5 23 %! 60% - Accent6M4 60% - Accent6  23 % "Accent1AAccent1 O % #Accent2A!Accent2 PM % $Accent3A%Accent3 Y % %Accent4A)Accent4 d % &Accent5A-Accent5 K % 'Accent6A1Accent6  F %(Bad9Bad  %) Calculation Calculation  }% * Check Cell Check Cell  %????????? ???+ Comma,( Comma [0]-&Currency.. 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Warning Text %XTableStyleMedium9PivotStyleLight168dq:F3ffff̙̙3f3fff3f3f33333f33333\`dTable 4fRSPData BookData Book Ruth and Clay2009 Data BookWorking Master tablesTables 2_3_4 2009 wm.xlsxTable 2Table 3Table 4YYYFOOTER1<SS  ;F ZR3 A@@   ^^ S corporation PartnershipEstate and trust income tax123456789101112United States, totalAlabamaAlaskaArizonaArkansas CaliforniaColorado ConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentucky LouisianaMaineMaryland MassachusettsMichigan Minnesota MississippiMissouriMontanaNebraskaNevada New Hampshire New Jersey New MexicoNew YorkNorth Carolina North DakotaOhioOklahomaOregon Pennsylvania Rhode IslandSouth Carolina South Dakota TennesseeTexasUtahVermontVirginia Washington West Virginia WisconsinWyoming@SOURCE: Research, Analysis, and Statistics, Office of Research.'C or other corporation income tax [2]Individual income taxEmployment taxes [7]Tax-exempt organizations [8]Supplemental documents [9]Total individual returns [3]Online Free ob [5] Other [10]Practitioner filed [6] Puerto Ricoo[10] Includes U.S. Territories other than Puerto Rico, U.S. Armed Service members overseas, and international.[6] Includes cases in which a taxpayer transmitted the return via an authorized e-file provider, who was, in most cases, also the preparer of the return.[9] Includes Forms 4868 (automatic filing extension for individuals); 7004 (automatic filing extension for corporations); and 8868 (automatic filing extension for tax-exempt organizations).[7] Includes Forms 940 (employer s Federal unemployment tax return); 941 (employer s quarterly tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941 PR/SS (employer s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 944 (employer s annual tax return).Total returns [1]Total filed [4]%[2] Includes Forms 1120 (corporation income tax return); 1120 F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); and 1120 POL (income tax return for certain political organizations).[1] Excludes returns that do not have the option of filing electronically; information returns (e.g., Forms 1098, 1099, 5498, W 2, and W 2G, and Schedule K 1); tax-exempt bond returns (Forms 8038, 8038 B, 8038 CP, 8038 G, 8038 GC, 8038 T, 8038 TC, and 8328); and employee retirement benefit plan returns (Forms 5500, 5500 EZ, and 5500 SF). Also excludes excise tax returns (Forms 720 and 2290), which together totaled 197,762._Table 4. Number of Returns obd Electronically, by Type of Return and State, Fiscal Year 2013[3] Includes some of the Form 1040 series as follows: 1040 (individual income tax return); 1040 A (individual income tax return, short form); 1040 EZ (individual income tax return for single and joint filers with no dependents); 1040 PR (self-employment income tax return for Puerto Rico residents); and 1040 SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents).[4] Online e-filing is an option that allows taxpayers to prepare and file tax returns using a personal computer. Online returns can be filed through one of two processes: taxpayers either complete a tax return on a Website without downloading any software, or taxpayers purchase and load software onto their personal computers, prepare their returns, and transmit them to the IRS through an online filing company.a[5] Includes two Free ob income tax preparation and electronic filing options: (1) all taxpayers could use Free ob Fillable Forms, an electronic version of paper returns that performs simple mathematical calculations; and (2) taxpayers with adjusted gross incomes of $58,000 or less could prepare and file their taxes using commercial online software provided through a partnership between the Internal Revenue Service and Free ob Alliance, LLC, a group of private sector tax software companies. The Free ob Fillable Forms and Free ob commercial online software were both available through IRS.gov. State or area [8] Includes some of the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990 EZ (tax-exempt organization information return, short form); 990 N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990 EZ); and 990 PF (private foundation information return). Also includes Form 8872 (political organization report of contributions and expenditures).vw  )* INOTES: Detail may not add to totals because of rounding. Classification by State is based on the individual s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a State other than the State in which the individual resided. Similarly, taxes withheld reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State. 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KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK /R9N/S4cAT@TE@T@SHASAS@Sc AU|@T@T@T@ \/ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 0R:N0S>yTQ@T@T @S.<SD.AS@@SXU@@T@Tg@T^A \0 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 1R;N1S.TP@TxATz AS>S3SpASIU AT: ATT@Tm@ \1 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 2V<N2W =4AX@Xh@Xh@W.AWAW+@W4!AY@X[@X@XPA \2 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 3M=N3NpCAO0@O@O@NHAN;@N:@NAPB@O@Ob@O@ \3 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 4R>N4S:TO@T@T@@SfS|6AS @SveU I@T( AT@TA \4 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 5R?N5S T@T@T@SSf{QS0@S>RU@TwAT@@TA \5 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 6R@N6Sθ,Tڦ@T@T5@So(ShAS@S4AU@Tz@T@T@ \6 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 7RAN7S hTC@T@T@S.S7S@SZZU`@T`@Tq@TA \7 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 8VBN8WЍAXZ@X@X4@W|;AW,@W@W`AY{@X@Xr@X@ \8 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 9RNN9S @TU@T@X@Tn@S` @Sv@S\@S|@UW@T@T`v@T@ :ZLN:[t!A\u@\u@\'@[$A[A[+@[A]@\@\v@\@ ;mV;mmmmmmmmmmmm <kU<kkkkkkkkkkkk =kX=kkkkkkkkkkkk >kY>kkkkkkkkkkkk ?oZ?oooooooooooo D/l``0000@ J@A _B @C ,@D ?@E @F @G H I J K L M N O PQRSTUVWXYZ[\]^_ @kP@kkkkkkkkkkkk AkRAkkkkkkkkkkkk Bk\Bkkkkkkkkkkkk CkQCkkkkkkkkkkkk DkODkkkkkkkkkkkk Ek]Ekkkkkkkkkkkk FkCFkkkkkkkkkkkk GBH`I`JaKbLaMaNaOaPaQaRbSaTaUaVaWaXaYbZa[a\a]a^a_aDl0000000 `abcdefghijklmnopqrstuvwxyz{|}~`baabacadaeafagbhai`j`k`l`m`nboapaqarasataubvawaxayaza{a|b}a~aaDl aaabaaaaaaabaaBB$, (  c  d~dpGpG?Text Box 2"ïPK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!& drs/shapexml.xmlV_O1 z-J1$ ˵䖄٧\[Ƥ=ipusڈA;a&+` E`K0Ϊ\UW- ta ;PU 5ʢrK?6^tBaTN9bq鮔1"*$Ό @ᾪFVM+x%5O h.Tt[(d;=݄ .RDF'4cb[e.{RX?_|p+ѓ&zCuSh[oh\ bPw5;S7NRZsׂKM_\9:F|/$UT^vGJs98=92CQR;N4>OG\zUD!Rv!(u7ژ}׍XIg {uT^]c93rR?ڒD&ɘ-݉rMOI+2QF7R,=4 ߞ+)gK8˅`Dez611'qmԾL;^X>03F  NԒҚKU}E;6XIazΥ p1]Lh~>@Ox (_KЂ3$30xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!c drs/shapexml.xmlVR0wl P(P`x-dɕ?ҒC{jwo|~j[9?:L94Գ?=9sthp|U tЄv2rxeIFM'4Jkc[xDJi:J\gT_G /m4WB"jkHFG@n q_Ee)HYǑMG` Ε7[dk "xqk&yJg}tsxLV9?LCyD}ɬ؈'[% X]nM;jւ\5gb$ Df24pD, ˔l1)=1TϺ *4tT؍ԅ՚"/6A@\[_2Tli˹1+8S_5ux05_l8`L7D\f9;+g .3įqHSТ>3ي354+ƾ}ۨm΅>౹'=Ϲ}gճ&B5򢰭Ʌ镲l)ֵcõ]ʆ7 }dڪlu ԙ^3xy]\qk+%t0OO&<ѩܮvgPx_GF,7Vq]Say檢a\QK m!էb0,>=Ǒ y2!cgmrɫt_ts |{H2~B*Yal7(bMWeBNaNza8.?&ɸ?PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!c *drs/shapexml.xmlPK-!2<drs/downrev.xmlPK  ]`(~d`l <7 <!!>@ A   ;; AA DD  ??   == << >> FF EE CC BB @@  7ggDggh'h @  Oh+'0HPdx  cxmoul00 cxmoul00Microsoft Macintosh Excel@@zh@p2D՜.+,0 PX|  Internal Revenue Service Table 4'Table 4'!Print_Area  Worksheets Named Ranges F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObj r