\pjnwill00 (0 ' D`8|B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 xArial1 xArial1 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  XAC  C  C  C  C (XAC  C (XAC !<C  ,C !<C #<C #<C #C "<C #<C #<C #<C "<C "<C #<C #<C #C  ,C  ,C  C #C  C  (C !C  C " C xAC #<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      !"# West Virginia6$ Breakeven~ %?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &A~  &.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *A~  *.A  )Over+,8------- - - - - - . Returns Count~ =&A~ 9@~ 9p!A~ 9A~ 9@@~ 9@A~ 9@~ 9@~ 9@~ 9װ@~ 9@~ 9p@~ 9r@ /" .Dependent Exemptions Count~ =A~ 9H@~ 9@~ 9n@~ 9`t@~ 9@@~ 9(@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9q@ / .Joint Returns Count~ =LA~ 9@~ 9@v@~ 9@~ 9 @~ 9@~ 9k@~ 9@~ 9M@~ 9@~ 9)@~ 9@~ 9o@ / .Single Returns Count~ =`}A~ 9@~ 9A~ 90@~ 9@~ 9 k@~ 9@~ 9ԡ@~ 9@~ 9@~ 90@~ 9U@~ 9>@ / .Head of Household Count~ =9@~ 9h@~ 9@~ 9_@~ 9@~ 9@~ 9@~ 9p}@~ 9p@~ 9@W@~ 9@V@~ 9,@~ 9@ /.Number of Farm Returns~ =E@~ 9@@~ 9Ě@~ 9@~ 9,@~ 9@~ 9@~ 9@~  9~@~  9`e@~  9@f@~  9B@~  92@/#.Paid Preparer Returns Count~ =wA~ 9@~ 9J@~ 93@~ 9@~ 9S@~ 9@~ 9@~  9,@~  9@~  9@~  9@~  9q@/0Salaries and Wages:=9999999 9 9 9 9 9/1 Number of Returns~ ==#A~ 9@~ 9pA~ 90@~ 9@~ 9@~ 9@~ 9 @~  9x@~  9@~  9@~  9ȃ@~  9m@/. Amount~ =HV~ 9@~ 9%A~ 9k~ 9~ 9Y~ 9] ~ 9~  9K~  9pA~  9ė#A~  9A~  90O@/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =A~ 9N@~ 9`\@~ 9@~ 9@~ 9@~ 9 @~ 9Z@~  9|@~  9@~  9@~  9@~  9pr@/. Amount~ =0~ 9s@~ 9`q@~ 9@~ 9 @~ 9A~ 9@~ 9q@~  9@~  9@@~  9@~  9@(@~  9@@/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ =@~ 9Z@~ 9 @~ 9̕@~ 9H@~ 9@~ 9@~ 9d@~  9d@~  90@~  98@~  9x@~  9 f@/. Amount~ =A~ 9@~ 9@~ 9Z@~ 9ܲ@~ 9@~ 9Z@~ 9@~  9@~  9@~  9@~  9@~  9@/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ =;A~ 9@~ 9@~ 9N@~ 9"@~ 9@f@~ 9@~ 9@~  9@~  9@~  9@~  9@~  9q@/. Amount~ =DA~ 9@~ 9k@~ 9o@~ 9@~ 9 @~ 9@~ 9Z@~  9"@~  9@~  9@@~  9@~  9@/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ =(@~ 9j@~ 9@~ 9h@~ 9$@~ 9N@~ 9@~ 9t@~  9ݱ@~  9ؙ@~  9@~  9y@~  9`g@/. Amount~ =@@~ 9y@~ 9p@~ 98@~ 9@~ 9:@~ 9@~ 9.@~  9$@~  9@~  9@~  9@~  9x@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ l!"#$%&'()*+,-./0123456789:;<=>? 1 Number of Returns~ =@~ 9*@~ 9@~ 9@~ 9i@~ 9@@~ 9@~ 9S@~ 9@~ 9@~ 9h@~ 9u@~ 9``@ /!. Amount~ !=D-A~ !9~ !9>@~ !9g@~ !9}@~ !90[@~ !9@~ !9к@~ ! 90S@~ ! 9@@~ ! 9 A~ ! 9@~ ! 9@!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #= @~ #9,@~ #9@~ #9@~ #9Z@~ #9@@~ #9@@~ #90@~ # 9ȿ@~ # 9R@~ # 9L@~ # 90@~ # 9q@#/$. Amount~ $=İ-A~ $9@~ $9@~ $9@~ $9@~ $9$@~ $9@@~ $90-@~ $ 9l@~ $ 9>@~ $ 9@6A~ $ 9 @~ $ 9 A$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=@~ &9a@~ &9@~ &9J@~ &9S@~ &9@~ &9@~ &9ީ@~ & 9@~ & 9@~ & 9H@~ & 9Q@~ & 9<@&/'. Amount~ '=A~ '9H@~ '9@~ '9@5@~ '9 @~ '9J@~ '9@~ '9@~ ' 9@@~ ' 9@~ ' 9@~ ' 9@~ ' 9@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=A~ )90@~ )9m@~ )9@~ )9/@~ )9@~ )94@~ )9@~ ) 9@~ ) 9@~ ) 9 @~ ) 9d@~ ) 9N@)/*. Amount~ *=:A~ *9@~ *9@~ *9xoA~ *9A~ *9A~ *9(UA~ *9A~ * 9@~ * 9`'@~ * 9`^@~ * 9ָ@~ * 9@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@~ ,9@~ ,9@~ ,9ڡ@~ ,9 @~ ,9@~ ,9ġ@~ ,9@@~ , 9~@~ , 9d@~ , 9e@~ , 9@@~ , 91@,/-. Amount~ -= ~ -9Խ~ -9ű~ -9'~ -9~ -9~ -91~ -9'~ - 9,~ - 9~ - 9~ - 9Ȑ~ - 9-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=@~ /9R@~ /9@~ /9@~ /9@~ /9T@~ /9O@~ /9@~ / 9 z@~ / 9M@~ / 9?@ / 9** / 9**//0. Amount~ 0=A~ 09 k@~ 09B@~ 09@~ 09@@~ 09`@~ 09@~ 09 @~ 0 9ؖ@~ 0 9i@~ 0 9Z@ 0 9** 0 9**0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=@~ 295@~ 29m@~ 29@~ 29x@~ 29@3@~ 29@~ 29@~ 2 9@~ 2 9@~ 2 9h@~ 2 9^@~ 2 9J@2/3. Amount~ 3=A~ 39`@~ 39̐@~ 39̠@~ 39P@~ 39@~ 39@~ 39@~ 3 9?@~ 3 9;@~ 3 9*@~ 3 9N@~ 3 9@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5==@~ 59O@~ 59؅@~ 59j@~ 59N@~ 59 @~ 59Ҫ@~ 59@~ 5 9@~ 5 9r@~ 5 90u@~ 5 9O@~ 5 90@5/6. Amount~ 6= @~ 69a@~ 69@~ 69@~ 69@~ 69@~ 69@~ 69h@~ 6 9:@~ 6 9@~ 6 9@~ 6 9`j@~ 6 9L@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=@~ 89@Q@~ 89P@~ 89z@~ 89@~ 89ø@~ 89o@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=H@~ 99E@~ 99`{@~ 99@~ 99X@~ 99@~ 99b@~ 99~ 9 9~ 9 9~ 9 9~ 9 9~ 9 99/(:0 S.E. Health Insurance Deduction::=:9:9:9:9:9:9:9: 9: 9: 9: 9: 9:/;1 Number of Returns~ ;=@~ ;9d@~ ;9Б@~ ;9@~ ;9@~ ;9B@~ ;9@@~ ;98@~ ; 9@~ ; 9Є@~ ; 9@~ ; 9@j@~ ; 9@Z@;/<. Amount~ <=2@~ <9`t@~ <9 @~ <9@~ <9¢@~ <9P@~ <9@~ <9@~ < 9 @~ < 9ԝ@~ < 9@~ < 90@~ < 9t@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >9 @~ >9:@~ >9@U@~ >9_@~ >9 v@~ >9@~ >9@~ > 98@~ > 9H@~ > 9@~ > 9c@~ > 9K@>/?. Amount~ ?=`@~ ?9Q@~ ?9B@~ ?9g@~ ?9u@~ ?9@~ ?9@~ ?9@~ ? 9l@~ ? 9_@~ ? 9@~ ? 9.@~ ? 9(@?/@lABC<DEFGHIJKLMNOPQRSTUVWXYZ[\]^_@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=*@~ A9@~ A9@Z@~ A9@)@~ A9@~ A9@e@~ A98@~ A9C@~ A 9$@~ A 9(@~ A 9@~ A 9~@~ A 9 j@A/B. Amount~ B=4 A~ B9@~ B9@~ B9@=@~ B9@~ B9 @~ B9@n@~ B9@~ B 9@~ B 93@~ B 9@~ B 95@~ B 9@B/C: AGI Amount~ C>~ C?8~ C?&c8~ C?0~ C?գ~ C?L~ C?~!H~ C?f~ C ?A@~ p9@>@~ p9@~ p 9@~ p 9e@~ p 9(A~ p 9L@~ p 9@@p/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=wA~ r9y@~ r9@~ r98@~ r9@~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s=p A~ s9u@~ s9@~ s9PC@~ s9@@~ s9?@~ s9~ s9~ s 9~ s 9~ s 9~ s 9~ s 9s/$t0Excess Earned Income Credit:t=t9t9t9t9t9t9t9t 9t 9t 9t 9t 9t/u1 Number of Returns~ u=P@~ u9@n@~ u9@~ u9v@~ u9@~ u9Z@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=A~ v9j@~ v9 @~ v9@~ v9@~ v9@~ 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=~G+~ x9l@~ x9A~ x90A~ x9@.@~ x9A~ x9P@~ x9@~ x 9a@~ x 9@~ x 9@~ x 98@~ x 9pr@x/y. Amount~ y=*~ y9 @~ y9hA~ y9bA~ y9A~ y9)~ y96-~ y9$A~ y 9eA~ y 9XA~ y 9A~ y 9`A~ y 9Ay/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z 9z 9z 9z/{1 Number of Returns~ {=!A~ {9X@~ {9p}A~ {9A~ {9@~ {9@~ {9 @~ {9@~ { 9<@~ { 9d@~ { 9ܑ@~ { 9 `@~ { 9B@{/|. Amount~ |=*~ |9'~ |9~ |9 ~ |9a~ |9@~ |98~ |9`~ | 9t~ | 9~ | 9~ | 9~ | 9~|/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9} 9} 9} 9}/~1 Number of Returns~ ~=0@~ ~9y@~ ~9s@~ ~99@~ ~9@~ ~9@~ ~9=@~ ~9@~ ~ 9C@~ ~ 9@~ ~ 9^@~ ~ 9{@~ ~ 9c@~/. Amount~ =TA~ 9 @~ 9{@~ 9@~ 9 @~ 9@~ 9@@~ 9@@~  9z@~  9@0@~  9`@~  9@~  9@/lN>ZXPZ[U[R!#0Medical and Dental Expense:=9999999 9 9 9 9 9/1 Number of Returns~ =@~ 9@w@~ 9t@~ 9@~ 9l@~ 9@~ 9֤@~ 9@~ 9z@~ 9@U@~ 9M@~ 9@~ 9/. Amount~ =o@~ 9@~ 9@~ 9@~ 9@@~ 9j@~ 9@~ 9@~ 9E@~ 9L@~ 9x@~ 9q@~ 9/#0State and Local Income Tax:=9999999 9 9 9 9 9/1 Number of Returns~ =B@~ 9y@~ 90@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@@~ 9q@/. Amount~ =A~ 9&@~ 9@~ 9@~ 9@~ 9@~ 9P@~ 9A@~ 9 @~ 9`@~ 9Q@~ 9"@~ 9`@/0Real Estate Tax:=9999999 9 9 9 9 9/1 Number of Returns~ =@+@~ 9p{@~ 9p@~ 9@~ 9@~ 9@~ 9@~ 9\@~ 9@~ 9@~ 9M@~ 90@~ 90p@/. Amount~ = @~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9/@~ 94@~ 9̓@/0Taxes Paid Deduction:=9999999 9 9 9 9 9/1 Number of Returns~ =@~ 9Ё@~ 9 @~ 9/@~ 96@~ 9 @~ 9@~ 9@@~ 9@~ 9@~ 9ȱ@~ 9h@~ 9q@/. Amount~ =ƙ&~ 96@~ 9@~ 9@~ 9l@~ 9@~ 98@~ 9@~ 9@@~ 9@~ 9 @~ 9@~ 9`x@/ 0Interest Paid Deduction:=9999999 9 9 9 9 9/1 Number of Returns~ =@~ 9@~ 9@~ 9@~ 9ĸ@~ 9@~ 9@~ 9Y@~ 9 @~ 94@~ 9^@~ 9@~ 9f@/. Amount~ =d$A~ 9@~ 9@~ 9@~ 9`K@~ 9@~ 9A~ 9P@~ 9A@~ 9@~ 9 @~ 9:@~ 99@/ 0Contributions Deduction:=9999999 9 9 9 9 9/1 Number of Returns~ =0@~ 9~ 9@~ 9R@~ 9 @~ 9@~ 9@~ 9@F@~ 9@~ 9x@~ 9@~ 9@~ 9q@/3 Amount~ @4A~ A~ A@~ A"@~ AQ@~ A e@~ A@~ A`@~ A@~ A@@~ A@~ Av@~ AL@/B FOOTNOTES:B* - Less than $500.JBB** - Omitted to avoid disclosure of specific taxpayer information.:42Details may not add to totals because of rounding.VBNThis table presents aggregates of all returns filed and processed through the TBLIndividual Master ob (IMF) system during Calendar Year 2000. In general, LBDduring administrative or Master ob processing, taxpayer reporting VBNdiscrepancies are corrected only to the extent necessary to verify the income WBOtax liability reported. Most of the other corrections to the taxpayer records QBIused for these statistics could not be made because of time and resource WBOconstraints. The statistics in this table should, therefore, be used with the NBFknowledge that some of the data have not been perfected or edited for Bstatistical purposes.SBKClassification by State was usually based on the taxpayer's home address. lQWV\XWVVTRRUZZX[YTSRWYYU3>^\VMBEHowever, some taxpayers may have used the address of a tax lawyer or SBKaccountant or the address of a place of business; moreover, such addresses RBJcould each have been located in a State other than the State in which the Btaxpayer resided.XBPThis table includes (a) "substitutes for returns," whereby the Internal Revenue TBLService constructs returns for certain non-filers on the basis of available SBKinformation and imposes an income tax on the resulting estimate of the tax RBJbase, i.e., "taxable income," and (b) returns of nonresident or departing Baliens.RBJItemized deductions include any amounts reported by the taxpayer, even if PBHthey could not be used in computing "taxable income," the base on which NBFthe regular income tax was computed. Thus, total itemized deductions NBFinclude amounts that did not have to be reported by taxpayers with no QBI"adjusted gross income." (Adjusted gross income is the total from which VBNthese deductions would normally be subtracted.) In addition, if standard and VBNitemized deductions were both reported on a tax return, the form of deduction TBLactually used in computing income tax was the one used for the statistics. WBOTherefore, if the standard deduction was the form of deduction used, the total UBMreported for itemized deductions was excluded from the statistics. However, PBHthe component deductions were not similarly excluded. As a result, the OBGnumber of returns and related amounts for the component deductions are NBFslightly overstated in relation to the grand total shown for itemized SBKdeductions. These components are also overstated in relation to the total UBMbecause there was a statutory limitation on the total of itemized deductions UBMthat could be claimed by certain high-income taxpayers. This limitation did QBInot 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."ZBRTotal tax liability differs from "income tax" in that it is the sum of income tax XBPafter subtraction of all tax credits except the "earned income credit," and, in RBJaddition, includes the "alternative minimum tax," taxes from recapture of PBHprior-year investment and low-income housing credits, tax applicable to ,VRQVT?:7VRZVNPRBJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-NBFemployment income and on certain tip income, and certain other income-Brelated taxes.MCEEarned income credit includes both the refundable and non-refundable RCJportions. The non-refundable portion could reduce income tax and certain PCHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;C3there was no tax liability at all, were refundable.6C.AGI Amount is less deficits, where applicable.3C+Tax-exempt Interest is not included in AGI.RCJTotal Credits excludes the "earned income credit," shown separately below.NCFExcess Earned Income Credit, or the refundable portion of the "earned VCNincome credit" equals the amount in excess of "total tax liability," which is RCJshown in the table. The excess credit shown includes any "advance earned JCBincome credit payments" for those returns that had such an excess.LCDSOURCE: Internal Revenue Service, Information Services, Martinsburg PCHComputing Center, Master ob Service Support Branch. Unpublished data.= xZ%> "