�\pjnwill00 (�0� �'D_2|�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 x�Arial1 ��Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@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" ";_(* "0"_);_(@_) "$"#,##0.00 "$"#,##0,)_(* #,##0_);_(* \-#,##0_);_(* "0"_);_(@_) m/d/yyyy ##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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"#Virginia6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =��~ 9@3@~ 9x�"A~ 9#~ 9�A~ 9$~ 9T�A~ 9i A~ 98!A~ 9 @~ 9@@~ 9@~ 9ڰ@ /" .Dependent Exemptions Count~ =ez~ 9δ@~ 9�A~ 9PWA~ 9�A~ 90A~ 9A~ 9  A~ 9� A~ 9@~ 9(@~ 9@~ 9B@ / .Joint Returns Count~ =4F4A~ 9{@~ 9`@~ 9 I@~ 9@~ 9h�A~ 9A~ 9x;A~ 9p=A~ 9@~ 9 @~ 9@~ 98@ / .Single Returns Count~ =�$6A~ 9Z@~ 9xvA~ 9A~ 9 A~ 9� A~ 9@@~ 9@~ 9@~ 9>@~ 9@~ 9@~ 9@ / .Head of Household Count~ =�A~ 9`@~ 9@~ 9A~ 9@~ 9pS@~ 9@H@~ 9@~ 9@~ 9X@~ 9@~ 9`@~ 9@S@ /.Number of Farm Returns~ =5@~ 9@~ 9d@~ 9[@~ 9ߴ@~ 9@~ 9h@~ 9@~  9@~  9@~  9@~  9 u@~  9`j@/#.Paid Preparer Returns Count~ = �7A~ 9@~ 9X� A~ 9T�A~ 9`� A~ 9D�A~ 9� A~ 9z@~  9Ю@~  9@~  9� @~  9d@~  9@/0Salaries and Wages:=9999999 9 9 9 9 9/1 Number of Returns~ =fd�~ 99@~ 9DA~ 90�A~ 9A~ 9 A~ 9�A~ 9 A~  90A~  9`@~  9`r@~  9@~  9¬@/. Amount~ =7�~ 9 @~ 9r~ 9�!�~ 9DD~ 96y�~ 9P~ 9~?�~  9^~  96�~  9.�~  9*~  9n/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =i~ 93@~ 9p"A~ 9A~ 9PoA~ 9�A~ 9�A~ 9h�A~  9xuA~  9g@~  9�@~  9x@~  9@/. Amount~ = G�~ 9 @~ 90@~ 9P_A~ 9KA~ 9A~ 9v!~ 9̧A~  9A~  9P� A~  9A~  9A~  9 !A/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ =`�@~ 9 @~ 9I@~ 9ڵ@~ 9̷@~ 9@~ 9@@~ 9@@~  9@@~  9C@~  9@~  9@~  9ڣ@/. Amount~ =1A~ 9H@~ 9@~ 9\@~ 9v@~ 9Ђ@~ 9E@~ 90@~  9ȨA~  9@~  9�# A~  9@~  90� A/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ =7~ 9S@~ 90@~ 9@~ 9@~ 9A~ 9�A~ 9@@~  9� @~  9@~  9@k@~  9@~  91@/. Amount~ =I�~ 9@@~ 9�5@~ 90@~ 9m@~ 9�A~ 9A~ 9A~  9PtA~  9̤A~  9Ȯ!A~  9�!A~  9R A/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ =@�'A~ 9ܖ@~ 9N@~ 9@~ 9@~ 9A~ 9 A~ 9h�A~  90@~  9`@~  9X@~  9@~  9@/. Amount~ =D!A~ 9@~ 9&@~ 9Y@~ 9@:@~ 9@~ 9�3@~ 9�@~  9[@~  9�@~  9 @~  9_@~  9`B@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =�$~ !9�3A~ ! 9^�*~ ! 9x�A~ ! 9�'A~ ! 9A~ ! 9�3A!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=.~ #9@~ #9@~ #9@@~ #9@~ #9`E@~ #9lA~ #9@~ # 9@~ # 9@A@~ # 9@~ # 9@~ # 9=@#/$. Amount~ $=:M�~ $90@~ $9@@~ $9R�@~ $9�@~ $9�A~ $9�!A~ $9#A~ $ 9�E~ $ 9>F1~ $ 9>A~ $ 9B~ $ 92�$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=A~ &9؂@~ &9@~ &9@@~ &9@~ &9@~ &9`@~ &9@@~ & 9Y@~ & 9}@~ & 9@~ & 9@~ & 9Pq@&/'. Amount~ '=Ny~ '9@~ '9b@~ '9p-@~ '9`V@~ '9}A~ '9�A~ '9,A~ ' 9PA~ ' 9P2A~ ' 9� A~ ' 9@^@~ ' 9w@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=!A~ )9x@~ )9P@~ )908@~ )9@~ )9`7@~ )9@~ )9@@~ ) 9@@~ ) 9@~ ) 9J@~ ) 9`@~ ) 9@)/*. Amount~ *=Jzw~ *9N@~ *9TA~ *9(�'A~ *9p�*A~ *9�k~ *9L�~ *9*a~ * 98A~ * 9#A~ * 9�>"~ * 9�6@~ * 9� @*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=`@~ ,9@~ ,9@@~ ,9)@~ ,9@~ ,9q@~ ,9@~ ,9@~ , 9(@~ , 90@~ , 9@~ , 9`t@~ , 9h@,/-. Amount~ -=� ~ -93~ -9c~ -9i~ -9j~ -9@2~ -9@~ -9~ - 9~ - 9~ - 9B~ - 9 ~ - 9�8-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=P6@~ /9`c@~ /9@~ /9@@~ /9@~ /9@~ /9@~ /9@~ / 9@~ / 9@~ / 9Pz@~ / 9C@~ / 91@//0. Amount~ 0=A~ 09x@~ 09@~ 09H@~ 09@~ 09 @~ 090@~ 09D@~ 0 9o@~ 0 9\@~ 0 9 @~ 0 9`@~ 0 9D@0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=X� A~ 29S@~ 29@~ 29@~ 29`@~ 29|@~ 29`@~ 29@~ 2 9]@~ 2 9@~ 2 9G@~ 2 9@~ 2 9@2/3. Amount~ 3=H�1 Number of Returns~ >=@~ >9L@~ >9@h@~ >98@~ >9@~ >9f@~ >9[@~ >9`@~ > 9@~ > 9@~ > 9;@~ > 9<@~ > 9}@>/?. Amount~ ?=T�A~ ?9`w@~ ?9h@~ ?9@~ ?9@~ ?9@~ ?9D@~ ?9N@~ ? 9� @~ ? 9@~ ? 9@@~ ? 9@~ ? 9N@?/@�lA��B��C��<D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=F-"~ A9B@~ A9@~ A9X@~ A9@~ A9Ё@~ A90@~ A9`R@~ A 9 *@~ A 9@~ A 9�@~ A 9ޮ@~ A 9@A/B. Amount~ B=̜5A~ B9@~ B9@~ B9�:@~ B9�-@~ B9@?A~ B9("A~ B9p�A~ B 9A~ B 9�6@~ B 9- A~ B 9�(@~ B 9 g@B/C: AGI Amount~ C>��%~ C?p1~ C?�~ C?�/~ C?^�~ C?~~ C?��~ C?Y�~ C ?�.~ C ?fe~ C ?.�~ C ?DQ~ C ?z�0C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=I~ E9@~ E9@~ E9@~ E90;@~ E9H�A~ E9A~ E9ZA~ E 9H�A~ E 9@~ E 9`9@~ E 9־@~ E 9G@E/F. Amount~ F=Z7W~ F9IA~ F9� A~ F9N"~ F9i-A~ F9u�~ F9> ~ F9 l�~ F 9:z�~ F 9^ d~ F 9�"~~ F 9I"A~ F 9.PF/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=F5}~ H9@~ H9H$~ H9�8 A~ H9yA~ H90�A~ H9@uA~ H9`<@~ H 9@~ H 9@~ H 9|@~ H 9s@~ H 9`b@H/I. Amount~ I=b~ I9� @~ I9�~ I9>~ I9$h?A~ I9��~ I9-A~ I9(� A~ I 9@~ I 9@~ I 9@~ I 9*@~ I 9@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=* � K9** K9**~ K9�0A~ K90vA~ K9n�$~ K9x�A~ K9c A~ K 9�A~ K 9`@~ K 9@~ K 9@~ K 9Ұ@K/L. Amount~ L= L9** L9**~ L9X�~ L9^s~ L9LlA~ L9�~ L9u~ L 9�~ L 9~ L 9f� ~ L 9b�,~ L 9n_�L/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=�~ N9D@~ N9 A~ N9(0A~ N9vA~ N9~�$~ N9A~ N9c A~ N 9�A~ N 9@~ N 9@~ N 9@~ N 9Ұ@N/O. Amount~ O=�8�~ O9@~ O9`J@~ O9dA~ O97~ O9[BA~ O9�?�~ O9x�~ O 9�~ O 9t~ O 9J~ O 9 _~ O 9F�O/P0Child Tax Credit:P=P9P9P9P9P9P9P9P 9P 9P 9P 9P 9P/Q1 Number of Returns~ Q=�>$A~ Q9:@~ Q9w@~ Q9� @~ Q9@~ Q9p^A~ Q9tA~ Q9@~ Q 9@~ Q 9B@~ Q 9~ Q 9~ Q 9Q/R. Amount~ R=}A~ R9@~ R9C@~ R9@!@~ R9@~ R9�A~ R9 �A~ R9@~ R 9@@~ R 95@~ R 9~ R 9~ R 9R/S0Child Care Credit:S=S9S9S9S9S9S9S9S 9S 9S 9S 9S 9S/T1 Number of Returns~ T=p<A T9** T9**~ T9%@~ T9j@~ T9?@~ T90@~ T9@~ T 9Y@~ T 9@~ T 9@~ T 9 x@~ T 9c@T/U. Amount~ U=@ U9** U9**~ U9)@~ U9@~ U9� @~ U9�@~ U9h@~ U 9'@~ U 9@~ U 9؝@~ U 9@l@~ U 9U@U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W=ZA~ W9@~ W9@~ W9@v@~ W9@@~ W9!@~ W9@r@~ W9@~ W 9W@~ W 9(@~ W 9@~ W 9~ W 9W/X. Amount~ X=0@ X9*~ X9@~ X9@~ X9@~ X9@@~ X9�>@~ X9�@~ X 9T@~ X 9"@~ X 9@~ X 9~ X 9X/Y0Foreign Tax Credit:Y=Y9Y9Y9Y9Y9Y9Y9Y 9Y 9Y 9Y 9Y 9Y/Z1 Number of Returns~ Z=@~ Z9~ Z9˷@~ Z9@~ Z9@~ Z9@~ Z9@~ Z9@~ Z 9�:@~ Z 9"@~ Z 9@~ Z 9Ԩ@~ Z 9,@Z/[. Amount~ [=@~ [9~ [9@^@~ [9`c@~ [9 o@~ [9@@~ [9<@~ [9L@~ [ 9ܨ@~ [ 9@~ [ 9@~ [ 9@~ [ 9@[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=@~ ]9~ ]9A@~ ]9`@~ ]9`k@~ ]9`@~ ]9Б@~ ]9@~ ] 9И@~ ] 9@~ ] 9@~ ] 9@v@~ ] 9p@]/^. Amount~ ^=@~ ^9~ ^9@~ ^9R@~ ^9i@~ ^9(@~ ^9@~ ^9@~ ^ 9t@~ ^ 9@~ ^ 9r@~ ^ 9H@~ ^ 9@^/_0Total Credits:_=_9_9_9_9_9_9_9_ 9_ 9_ 9_ 9_ 9_/`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`1 Number of Returns~ `=+A~ `9O@~ `9@~ `9@~ `9A~ `9p A~ `9A~ `9@~ ` 9�/@~ ` 9@~ ` 9@F@~ ` 9֭@~ ` 9@`/a. Amount~ a=Nw.~ a9@~ a9@~ a9c@~ a9@~ a9�A~ a9A~ a9@~ a 9@@~ a 9ؿ@~ a 9@~ a 9\@~ a 9C@a/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c=`A~ c9֡@~ c9 9@~ c9@~ c9@~ c9 @~ c9@@~ c9@~ c 9@~ c 9@~ c 9@~ c 9N@~ c 9@c/d. Amount~ d=v�.~ d9&@~ d9l@~ d9@~ d9@~ d9� @~ d9a@~ d9@~ d 9@~ d 9�@~ d 9p\@~ d 9[@~ d 9@@d/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=CA~ f9V@~ f9 A~ f9�&A~ f9YA~ f9&$~ f9A~ f9b A~ f 9@A~ f 9`@~ f 9@~ f 9@~ f 9ְ@f/g. Amount~ g=~ g9@~ g9@~ g9ZA~ g9m1~ g9r�~ g9$GA~ g92�~ g 9ھ�~ g 9N%u~ g 9�~ g 9U`~ g 9HPAg/h0Total Tax Liability:h=h9h9h9h9h9h9h9h 9h 9h 9h 9h 9h/i1 Number of Returns~ i=~ i9*@~ i9A~ i9x�A~ i9A~ i9G$~ i9$�A~ i9He A~ i 9XA~ i 9@~ i 9@~ i 9@~ i 9ذ@i/j. Amount~ j=B~ j9@~ j9 @~ j9LaA~ j9Ħ*A~ j9~ j9*~ j9� �~ j 9��~ j 9vGy~ j 9z~ j 9>Zb~ j 9.�j/k0Withholding Tax:k=k9k9k9k9k9k9k9k 9k 9k 9k 9k 9k/l1 Number of Returns~ l=�:�~ l9@~ l9@A~ l9A~ l9jA~ l9̦!A~ l9d�A~ l9@L A~ l 9�A~ l 9@~ l 9`6@~ l 9@~ l 90@l/m. Amount~ m=j<�~ m9@~ m9A~ m9n�)~ m9aC~ m9n}�~ m9��~ m9.�~ m 9`fGA~ m 9�8[~ m 9~�~ m 9'A~ m 9{m/n0Estimated Tax Payment:n=n9n9n9n9n9n9n9n 9n 9n 9n 9n 9n/o1 Number of Returns~ o=�A~ o9|@~ o9@~ o9@~ o9@~ o9�@~ o9@~ o9�8@~ o 9@~ o 9@~ o 9@~ o 9@~ o 9L@o/p. Amount~ p=**~ p9)@~ p9@@~ p9t@~ p9@~ p9A~ p9"A~ p9tPA~ p 9\=A~ p 9�A~ p 9.;~ p 90b A~ p 9z^Ap/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=KA~ r98@~ r9{A~ r9A~ r9@~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s=%A~ s9p@~ s90k A~ s9A~ s9x@~ s9W@~ s9~ s9~ s 9~ s 9~ s 9~ s 9~ s 9s/$t0Excess Earned Income Credit:t=t9t9t9t9t9t9t9t 9t 9t 9t 9t 9t/u1 Number of Returns~ u=�A~ u9h@~ u98�A~ u9XOA~ u9`@~ u9v@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=h^"A~ v9@~ v9}A~ v95A~ v9 @~ v96@~ v9~ v9~ v 9~ v 9~ v 9~ v 9~ v 9v/w0Total Tax Payments:w=w9w9w9w9w9w9w9w 9w 9w 9w 9w 9w/x1 Number of Returns~ x=�'�~ x9K@~ x9t�A~ x9F�!~ x9�A~ x9ކ$~ x9A~ {9@�A~ { 9p.@~ { 9M@~ { 9@~ { 9$@~ { 9X@{/|. Amount~ |=�~ |9@~ |9~ |9��~ |9~ |9lP%~ |9�$~ |9�~ | 9L�~ | 9P~ | 9 ~ | 9~ | 9h|/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9} 9} 9} 9}/~1 Number of Returns~ ~=>/~ ~9@~ ~9@-@~ ~9@~ ~9@~ ~9йA~ ~9 8@~ ~9 @~ ~ 9@~ ~ 9@Z@~ ~ 9 @~ ~ 9@~ ~ 9̣@~/. Amount~ =j�~ 9ئ@~ 9[@~ 9@@~ 9�"@~ 9�)A~ 9�6 A~ 9r A~  9�+A~  9 A~  9q!~  9LA~  9nv'/�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=A~ �9@~ �9@~ �9@@~ �9@~ �9`X@~ �9&@~ �9F@~ � 9@~ � 9@~ � 9@~ � 9I@~ � 90@�/�. Amount~ �=�D~ �9�@~ �9@9@~ �9HrA~ �9(�A~ �9�/ A~ �9�A~ �9O@~ � 9]@~ � 9@@~ � 9@/@~ � 9@~ � 9@�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=zF~ �9@~ �9@~ �9q@~ �9�@~ �9 A~ �9A~ �9�A~ � 9A~ � 9 @~ � 9 @~ � 9@~ � 9:@�/�. Amount~ �=6B~ �9@~ �9:@~ �9@~ �9 @~ �94A~ �9�0~ �9 5'A~ � 9VX9~ � 90�A~ � 9&A~ � 9A~ � 9~�-�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=چC~ �9@~ �9@~ �9@@~ �9p@~ �9B A~ �9�A~ �9`$A~ � 9�A~ � 9@~ � 94@~ � 9׽@~ � 9r@�/�. Amount~ �=�y~ �9d@~ �9[@~ �9@@~ �9@~ �9HA~ �9A~ �9șA~ � 9|�A~ � 9IA~ � 9A~ � 9@~ � 9@�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=I~ �9ʭ@~ �9@~ �9@~ �9�"@~ �9мA~ �9�A~ �9^A~ � 9A~ � 9@~ � 9;@~ � 9@~ � 9R@�/�. Amount~ �=�~ �9+@~ �9@~ �9@~ �9>A~ �9M&A~ �9P~ �9�I~ � 9tW~ � 9R)~ � 9o.A~ � 9iA~ � 9b(A�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �= @~ �9ԩ@~ �9=@~ �9@~ �9@~ �9p� A~ �9�2A~ �9p$A~ � 9`�A~ � 9`@~ � 9@~ � 9,@~ � 9@�/�. Amount~ �=RQ~ �9@~ �9@~ �9 � A~ �9HA~ �9hY~ �9J~ �9c~ � 9g~ � 9H�%A~ � 9�)A~ � 9X�A~ � 9�A�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=o0A~ �9~ �9:@~ �9 @~ �9@~ �9  A~ �9A~ �9A~ � 9A~ � 9@~ � 9 N@~ � 9@~ � 9p@�/�3 Amount~ �@�~ �A~ �A@~ �A@~ �A�&@~ �Ax_A~ �AM!A~ �A�A~ � A<6 A~ � A`\ A~ � AT?A~ � AA~ � A"�/�B FOOTNOTES:�B* - Less than $500.J�BB** - Omitted to avoid disclosure of specific taxpayer information.:�42Details may not add to totals because of rounding.V�BNThis table presents aggregates of all returns filed and processed through the T�BLIndividual Master ob (IMF) system during Calendar Year 2000. In general, L�BDduring administrative or Master ob processing, taxpayer reporting V�BNdiscrepancies are corrected only to the extent necessary to verify the income W�BOtax liability reported. Most of the other corrections to the taxpayer records Q�BIused for these statistics could not be made because of time and resource W�BOconstraints. The statistics in this table should, therefore, be used with the N�BFknowledge that some of the data have not been perfected or edited for �Bstatistical purposes.S�BKClassification by State was usually based on the taxpayer's home address. ��l��Q��W��V����\��X��W��V����V��T��R��R��U��Z��Z��X��[��Y��T��S��R��W��Y��Y��U��3��>��^��\��VM�BEHowever, some taxpayers may have used the address of a tax lawyer or S�BKaccountant or the address of a place of business; moreover, such addresses R�BJcould each have been located in a State other than the State in which the �Btaxpayer resided.X�BPThis table includes (a) "substitutes for returns," whereby the Internal Revenue T�BLService constructs returns for certain non-filers on the basis of available S�BKinformation and imposes an income tax on the resulting estimate of the tax R�BJbase, i.e., "taxable income," and (b) returns of nonresident or departing �Baliens.R�BJItemized deductions include any amounts reported by the taxpayer, even if P�BHthey could not be used in computing "taxable income," the base on which N�BFthe regular income tax was computed. Thus, total itemized deductions N�BFinclude amounts that did not have to be reported by taxpayers with no Q�BI"adjusted gross income." (Adjusted gross income is the total from which V�BNthese deductions would normally be subtracted.) In addition, if standard and V�BNitemized deductions were both reported on a tax return, the form of deduction T�BLactually used in computing income tax was the one used for the statistics. W�BOTherefore, if the standard deduction was the form of deduction used, the total U�BMreported for itemized deductions was excluded from the statistics. However, P�BHthe component deductions were not similarly excluded. As a result, the O�BGnumber of returns and related amounts for the component deductions are N�BFslightly overstated in relation to the grand total shown for itemized S�BKdeductions. These components are also overstated in relation to the total U�BMbecause there was a statutory limitation on the total of itemized deductions U�BMthat could be claimed by certain high-income taxpayers. This limitation did Q�BInot affect the component deductions, the sum of which therefore exceeded /�B'the total used in computing income tax.:�B2Income tax includes the "alternative minimum tax."Z�BRTotal tax liability differs from "income tax" in that it is the sum of income tax X�BPafter subtraction of all tax credits except the "earned income credit," and, in R�BJaddition, includes the "alternative minimum tax," taxes from recapture of P�BHprior-year investment and low-income housing credits, tax applicable to ��,��V��R����Q��V��T��?��:��7��V��R��Z��V��N��PR�BJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-N�BFemployment income and on certain tip income, and certain other income-�Brelated taxes.M�CEEarned income credit includes both the refundable and non-refundable R�CJportions. The non-refundable portion could reduce income tax and certain P�CHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�C3there was no tax liability at all, were refundable.6�C.AGI Amount is less deficits, where applicable.3�C+Tax-exempt Interest is not included in AGI.R�CJTotal Credits excludes the "earned income credit," shown separately below.N�CFExcess Earned Income Credit, or the refundable portion of the "earned V�CNincome credit" equals the amount in excess of "total tax liability," which is R�CJshown in the table. The excess credit shown includes any "advance earned J�CBincome credit payments" for those returns that had such an excess.L�CDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�CHComputing Center, Master ob Service Support Branch. Unpublished data.= xZ�%�> ��" ������������������������������