�\pPreferred Customer (m��� �( E�`7}޷B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 ��Arial1 x�Arial1 ��Arial1 x�Arial1 x�Arial1 x�Arial1 x�Arial1 x�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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm-*_(* #,##0_);_(* \-#,##0" ";_(* "0"_);_(@_) "$"#,##0.00 "$"#,##0,)_(* #,##0_);_(* \-#,##0_);_(* "0"_);_(@_) ##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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<�C #<�C #��C #<�C #��C #<�C ! ��������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Colorado&& Breakeven~ '�?~ (@~ (@~ (L@~ (j@~ (O@~  (j@~  (OA~  (jA~  (�A~  (�.A$)&Total  &and &Under &Under &Under &Under &Under &Under  &Under  &Under  &Under  &Under  &and$*+Returns +Loss~ ,@~ ,@~ ,L@~ ,j@~ ,O@~ ,j@~  ,OA~  ,jA~  ,�A~  ,�.A  +Over-.//////// / / / / / 0 Returns Count~ @?A~ 5@@~ 5A~ 5�A~ 5A~ 5~ 5@~ 5�A~ 5 A~ 5�A~ 5!A~ 5@~ 5o@~ 53@~ 5f@~ 5]@~ I0@~ I@ 1 0Head of Household Count~ @� A~ 5x@~ 5@~ 5@~ 5@@~ 5@V@~ 5@~ 5@~ 5@~ 5@~ 5@~ I@e@~ I@V@ 10Number of Farm Returns~ @@@~ 5@~ 5F@~ 5@~ 5Ƭ@~ 5@~ 5@~ 52@~  5@~  5@~  5@~  Is@~  I h@1#0Paid Preparer Returns Count~ @ξA~ 5@~ 5A~ 5A~ 5X�A~ 5H A~ 5P�A~ 5@c@~  5 $@~  5@~  5@!@~  Iݸ@~  IX@12Salaries and Wages:55555555 5 5 5 I I14 Number of Returns~ 5m~ 5r@~ 5A~ 5rA~ 5�A~ 5�A~ 5XA~ 5ЇA~  5@[@~  5F@~  5w@~  Iȷ@~  I@10 Amount~ 3*m~ 3H]A~ 3Ή[~ 3چ�~ 3~k~ 3 ~ 3zl~ 3~$�~  3Cy~  32�~  3�~  Jʝ~  JQA1 2Taxable Interest Income:33333333 3 3 3 J J14 Number of Returns~ 5npG~ 5@~ 5XeA~ 5@r@~ 5�@~ 5 A~ 50 A~ 5PmA~  5@~  5@~  5@~  I@~  I@10 Amount~ 5$3HA~ 5``@~ 5P@~ 5�A~ 5�A~ 58WA~ 5A~ 53A~  5(�A~  5p#A~  5t�A~  I8; A~  I'12Tax-exempt Interest:55555555 5 5 5 I I14 Number of Returns~ 5�@~ 5@~ 5@~ 5 @~ 5\@~ 5<@~ 5*@~ 5@~  5@~  5@~  5T@~  Ij@~  I @10 Amount~ 3H*A~ 3@~ 3@~ 3a@~ 3�3@~ 3y@~ 3k@~ 3@@~  3PU@~  3J@~  3ȷA~  J>@~  J6A12Dividends Received:33333333 3 3 3 J J14 Number of Returns~ 3m#A~ 3@~ 3�?@~ 3@~ 3@~ 3 @~ 3@@~ 3@~  3�:@~  3#@~  3`;@~  J@~  JI@10 Amount~ 5�~ 5@6@~ 5@@~ 5�@~ 5`_@~ 5�6A~ 5nA~ 5 A~  5�6A~  5A~  5A~  Ix�A~  IH 1 2State and Local Refunds:55555555 5 5 5 I I14 Number of Returns~ 5A~ 5@~ 5-@~ 5@~ 5@H@~ 5@~ 5�@~ 5V@~  5 @~  5@~  5@@~  I^@~  I@10 Amount~ 5A~ 5@~ 5£@~ 5@~ 5E@~ 5�#@~ 5@~ 5@~  5@~  5@@~  5� @~  I@~  I_@162.Business or Profession Net Income (less loss):55555555 5 5 5 I I1 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 3A~ 3*@~ 3X@~ 3@~ 3@~ 3�@~ 3@5@~ 3H@~ 3a@~ 3@~ 3j@~ J@~ J@ 1!0 Amount~ !5Q�~ !5�1~ !5@~ !5A~ !5�.A~ !5�; A~ !5�&~ !5A~ ! 5W#A~ ! 5yA~ ! 5#A~ ! IwA~ ! I@&A!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" I" I"1#4 Number of Returns~ #5H�!A~ #5@~ #5@~ #5]@~ #5@~ #5`b@~ #5J@~ #5@~ # 5P@~ # 5@~ # 5�3@~ # Iv@~ # I@#1$0 Amount~ $5 ~ $5@~ $50;@~ $5Y@~ $5@~ $5iA~ $5A~ $5 cA~ $ 5�%5~ $ 5v$A~ $ 5ڊq~ $ IJQ~ $ IJ�$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% I% I%1&4 Number of Returns~ &3�3A~ &30@~ &3ź@~ &3�/@~ &3@~ &3@@~ &3@E@~ &3@~ & 3@~ & 3@~ & 3Ү@~ & J@~ & Jp@&1'0 Amount~ '3Vc~ '3@~ '3@@~ '3`x@~ '3*@~ '3�#A~ '3A~ '3`� A~ ' 3aA~ ' 3A~ ' 3X�A~ ' J@~ ' J@@@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( J( J(1)4 Number of Returns~ )5�%A~ )5@~ )5@~ )5@u@~ )5`R@~ )5@~ )5@~ )5@~ ) 5@~ ) 5'@~ ) 5t@~ ) I@~ ) I@@)1*0 Amount~ *5qE~ *53@~ *50y@~ *5p�A~ *5�A~ *5^�;~ *5XH~ *5l�'A~ * 5F�-~ * 5\SA~ * 5�>A~ * Iu@~ * I @*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ I+ I+1,4 Number of Returns~ ,5@~ ,5~@~ ,5@~ ,5~@~ ,5v@~ ,5z@~ ,5A@~ ,5@~ , 5V@~ , 5@@~ , 54@~ , I`s@~ , Ig@,1-0 Amount~ -3H� ~ -3^~ -3~ -3~ -3~ -3Y~ -3p~ -3~ - 3f~ - 3x~ - 3~ - J~~ - J�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. J. J.1/4 Number of Returns~ /5f@~ /5g@~ /5a@~ /5z@~ /5@~ /5+@~ /5@~ /5@~ / 5@~ / 50@~ / 5u@~ / I?@~ / I@/100 Amount~ 05H�A~ 05(@~ 05t@~ 05@~ 05@~ 05@\@~ 05�+@~ 05@~ 0 5ܷ@~ 0 5@~ 0 5 @~ 0 I]@~ 0 I8@01'12Taxable Social Security Income:15151515151515151 51 51 51 I1 I1124 Number of Returns~ 25A~ 25U@~ 25P~@~ 25̠@~ 25@~ 25`@~ 25G@~ 25�3@~ 2 5@~ 2 5u@~ 2 5 @~ 2 I@~ 2 I@@2130 Amount~ 33dU3A~ 33@~ 33¡@~ 33@~ 33Q@~ 33в A~ 33(�A~ 33L A~ 3 3XZA~ 3 3@~ 3 3�@~ 3 J@~ 3 J}@3142 IRA Payments:43434343434343434 34 34 34 J4 J4154 Number of Returns~ 53@@~ 53s@~ 53"@~ 53@~ 53@~ 53@~ 53@~ 53@~ 5 3L@~ 5 3X@~ 5 3"@~ 5 J y@~ 5 J`j@5160 Amount~ 65H�A~ 65@~ 65D@~ 65@~ 65s@~ 65@~ 65@~ 65@n@~ 6 5u@~ 6 5@~ 6 5 @~ 6 It@~ 6 I@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 I7 I7184 Number of Returns~ 85@~ 850z@~ 85(@~ 85@~ 85@@~ 85`i@~ 85w@~ 85~ 8 5~ 8 5~ 8 5~ 8 I~ 8 I8190 Amount~ 95@~ 95t@~ 95@~ 95ܺ@~ 95@~ 95@~ 95A@~ 95~ 9 5~ 9 5~ 9 5~ 9 I~ 9 I91(:2 S.E. Health Insurance Deduction::5:5:5:5:5:5:5:5: 5: 5: 5: I: I:1;4 Number of Returns~ ;3p%@~ ;3`@~ ;3@~ ;3@~ ;3Q@~ ;3x@~ ;3>@~ ;3\@~ ; 3O@~ ; 3k@~ ; 3@~ ; J4@~ ; J@;1<0 Amount~ <5�%A~ <5@~ <5ļ@~ <5@~ <59@~ <5-@~ <5@~ <5@@~ < 5r@~ < 5@~ < 5@~ < IY@~ < IP@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= I= I=1>4 Number of Returns~ >5@@~ >5@S@~ >5q@~ >5p@~ >5`@~ >5@~ >5 @~ >5Ю@~ > 5@~ > 5@~ > 5C@~ > Ip@~ > Ix@>1?0 Amount~ ?5p3 A~ ?5�@~ ?5P~@~ ?5@~ ?5 @~ ?5@~ ?5w@~ ?5@~ ? 5@5@~ ? 5@@~ ? 5`@~ ? I@~ ? I@?1@�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��[��\��]��9^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ I@ I@1A4 Number of Returns~ A3A~ A3d@~ A3`R@~ A3`t@~ A3@~ A30@~ A3@~ A3@~ A 3Y@~ A 3R@~ A 3P@~ A JP@~ A J@A1B0 Amount~ B3e2A~ B3>@~ B3@~ B3@~ B3J@~ B3h�A~ B3A~ B3� A~ B 3A~ B 3`,@~ B 3xA~ B J@~ B J�@B1C: AGI Amount~ CHr�~ CHj�~ CHS=A~ CHƧ,~ CH�~ CHz~ CHW~ CH9~ C H�/i~ C HV�~ C H� �~ C K +7~ C KbbjC;"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D ID ID1E4 Number of Returns~ E5U2~ E5Ƕ@~ E5@~ E5`@~ E5 @~ E5HA~ E5H A~ E5xEA~ E 5@~ E 5v@~ E 5r@~ E IM@~ E I@E1F0 Amount~ F5�~ F5h�A~ F5x%A~ F5UA~ F5(A~ F5:�~ F5� �~ F5V8�~ F 5Zk�~ F 5�?~ F 5�]~ F ItcA~ F IBLF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G IG IG1H4 Number of Returns~ H3M~ H3@~ H3(A~ H3`�A~ H3P� A~ H3 A~ H3e@~ H3g@~ H 3@~ H 3@~ H 3p@~ H J@~ H Jr@H1I0 Amount~ I5`�~ I5E@~ I5>`]~ I5�`~ I5�7M~ I5�Q~ I5�%~ I5(�A~ I 5@~ I 5X@~ I 56@~ I I@~ I Id@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J IJ IJ1K4 Number of Returns~ K5k K5** K5**~ K5<�A~ K5�A~ K5�8A~ K5|A~ K5�-A~ K 5P@~ K 5@~ K 5 t@~ K IU@~ K I3@K1L0 Amount~ L5� L5** L5**~ L5.]m~ L5ʚ�~ L5n\_~ L5~ L5NU~ L 5�~ L 5�P~ L 5y~ L I"�~ L If$L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M IM IM1N4 Number of Returns~ N3k~ N3N@~ N3�3A~ N3x�A~ N3�A~ N349A~ N3�A~ N3�-A~ N 3`@~ N 3@~ N 3 t@~ N JU@~ N J3@N1O0 Amount~ O3p~ O3:@~ O3P@~ O3DHA~ O3G#~ O3Z9`~ O32�~ O3X� �~ g IV~ g IV�g1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h Ih Ih1i4 Number of Returns~ i5x�:A~ i5@~ i5H0A~ i5|A~ i59A~ i5l�A~ i5<A~ i5 .A~ i 5�"@~ i 5@@~ i 5v@~ i I[@~ i I9@i1j0 Amount~ j5^~ j5=@~ j5`@~ j5A~ j5!A~ j5s_~ j5&5�~ j5�t~ j 5z|�~ j 5S~ j 5�*�~ j I�X~ j Iaj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k Ik Ik1l4 Number of Returns~ l5@p~ l5K@~ l5A~ l5�A~ l5�7A~ l58�A~ l5�"A~ l5�-A~ l 503@~ l 5@~ l 5@~ l I@~ l I @l1m0 Amount~ m5w'~ m5@~ m5@@~ m5A~ m5lI$A~ m5Nf~ m5�~ m50�9A~ m 5nu~ m 5P[-A~ m 5d~ m I� %~ m IZm1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n In In1o4 Number of Returns~ o3ؕ A~ o3$@~ o3@~ o3@x@~ o3@2@~ o3 @~ o3@@~ o3@@~ o 3@@~ o 3@~ o 3f@~ o J@~ o Jn@o1p0 Amount~ p3j�~ p3@~ p3g@~ p3@~ p3@C@~ p3(tA~ p3�A~ p3� A~ p 3tbA~ p 3hoA~ p 3�8)A~ p J,A~ p JpYp1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q Jq Jq1r4 Number of Returns~ r5�5 A~ r5ܛ@~ r5�@~ r5@~ r5`u@~ r5@~ r5~ r5~ r 5~ r 5~ r 5~ r I~ r Ir1s0 Amount~ s5�!A~ s5Й@~ s5@~ s5FA~ s5�@~ s5p@~ s5~ s5~ s 5~ s 5~ s 5~ s I~ s Is1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t It It1u4 Number of Returns~ u5�A~ u5\@~ u5�>@~ u5@~ u5�2@~ u5@~ u5~ u5~ u 5~ u 5~ u 5~ u I~ u Iu1v0 Amount~ v3�A~ v3@~ v3@}@~ v3P�A~ v3@~ v3R@~ v3~ v3~ v 3~ v 3~ v 3~ v J~ v Jv1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w Jw Jw1x4 Number of Returns~ x5�)x~ x5@~ x5A~ x5H�A~ x5(A~ x5�A~ x5A~ x5pA~ x 5P@~ x 5 j@~ x 5K@~ x I@~ x I(@x1y0 Amount~ y5�~ y5`@~ y5� A~ y5�#~ y5�(A~ y5p~ y5Rk�~ y5&v~ y 5�~ y 5�3A~ y 5Nh�~ y IָK~ y I�y1&z6Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z Iz Iz1{4 Number of Returns~ {5lU~ {5%@~ {5p]A~ {5nA~ {5@� A~ {5$LA~ {5hA~ {50@~ { 5 @~ { 5)@~ { 5@~ { I@~ { I@{1|0 Amount~ |3m�~ |3S~ |3~ |3q~ |3�~ |3M~ |3~ |3P� ~ | 3�~ | 3~ | 3\~ | J@~ | J|1"}2Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} J} J}1~4 Number of Returns~ ~3f�#~ ~3 @~ ~3P@~ ~3P@~ ~3@~ ~3�@~ ~30[@~ ~3`6@~ ~ 3 @~ ~ 3z@~ ~ 3@~ ~ Jh@~ ~ Jģ@~10 Amount~ 5�~ 5@@~ 5@@~ 5|@~ 5�@~ 5�A~ 5 A~ 5�A~  54�A~  5A~  5� ~  ILA~  I(A1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 I I1�4 Number of Returns~ �5�=@~ �54@~ �5-@~ �5@~ �5@~ �5@@~ �5@~ �5V@~ � 5m@~ � 5@~ � 5�@~ � IB@~ � I@�1�0 Amount~ �5&A~ �5@~ �5@~ �5p@~ �5`@~ �5xQ A~ �5 @~ �5 @~ � 5@~ � 5H@~ � 5t@~ � I@~ � Ie@�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �A'A~ �A@~ �A@~ �A@~ �A @~ �AA~ �AsA~ �A(A~ � Av@~ � AE@~ � AC@~ � I @~ � I@�1�0 Amount~ �3b�~ �3@~ �3@~ �3@~ �3@~ �3w A~ �3$�A~ �3t�A~ � 3ܮA~ � 3A~ � 3<�A~ � J`Q A~ � J%�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� J� J�1�4 Number of Returns~ �3~d-~ �3 @~ �3l@~ �3�@~ �3P@~ �3�A~ �3x�A~ �3P]@~ � 302@~ � 3@~ � 3@~ � J@~ � J~@�1�0 Amount~ �56E~ �5@~ �5~@~ �5Y@~ �5@@~ �5<A~ �5� A~ �5@�A~ � 5A~ � 5�@~ � 5i@~ � I@~ � Id@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �5�)A~ �5@~ �5f@~ �5`4@~ �5@@~ �5�.A~ �5� A~ �5CA~ � 5@@~ � 5v@~ � 5r@~ � IM@~ � I@�1�0 Amount~ �5 ~ �5@3@~ �5@~ �5`@~ �5�;@~ �5A~ �5N/,~ �5'~ � 5؆(A~ � 5H8A~ � 5>�&~ � IHA~ � IN.(�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �3.�-~ �3@~ �3@~ �3@@~ �3`@~ �3ZA~ �3\A~ �3Pz@~ � 3@@~ � 3`@~ � 3�@~ � JC@~ � J @�1�0 Amount~ �5~ �50@~ �5p@~ �5 A~ �54TA~ �5J~ �5�;g~ �503A~ � 5֬H~ � 5A~ � 5ƒ(~ � I dA~ � I@�A�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �3p�%A~ �3~ �3e@~ �3/@~ �3@~ �3� A~ �3ЮA~ �3P@~ � 30 @~ � 3@~ � 3@~ � JE@~ � J @�1�7 Amount~ �>2�~ �?~ �?@~ �? @~ �?@~ �?h> A~ �?(�A~ �?p,A~ � ?CA~ � ?X�A~ � ?hUA~ � LA~ � L!A�1�B FOOTNOTES:�F�F�F�F�F�F�F�F� F� F� F� M� M�E�B* - Less than $500.�F�F�F�F�F�F�F�F� F� F� F� M� M�EJ�BB** - Omitted to avoid disclosure of specific taxpayer information.�F�F�F�F�F�F�F�F� F� F� F� F� F�E:�C2Details may not add to totals because of rounding.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�Eo�NgSpecial Note: These data do not include Tax Year 2000 returns that were filed after December 31, 2001, �F�F�F�F�F�F�F�F� F� F� F� F� F�En�Nffor those taxpayers who were granted an additional extension of time to file because of the events of �F�F�F�F�F�F�F�F� F� F� F� F� F�E�NSeptember 11, 2001.�F�F�F�F�F�F�F�F� F� F� F� F� F�EV�BNThis table presents aggregates of all returns filed and processed through the �F�F�F�F�F�F�F�F� F� F� F� F� F�ET�BLIndividual Master File (IMF) system during Calendar Year 2001. In general, �F�F�F�F�F�F�F�F� F� F� F� F� F�EL�BDduring administrative or Master File processing, taxpayer reporting �F�F�F�F�F�F�F�F� F� F� F� F� F�EV�BNdiscrepancies are corrected only to the extent necessary to verify the income �F�F�F�F�F�F�F�F� F� F� F� F� F�EW�BOtax liability reported. Most of the other corrections to the taxpayer records �F�F�F�F�F�F�F�F� F� F� F� F� F�EQ�BIused for these statistics could not be made because of time and resource �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EW�BOconstraints. The statistics in this table should, therefore, be used with the �F�F�F�F�F�F�F�F� F� F� F� F� F�E��l���������������������������������������������������������������������������������������������N�BFknowledge that some of the data have not been perfected or edited for �F�F�F�F�F�F�F�F� F� F� F� F� F�E�Bstatistical purposes.�F�F�F�F�F�F�F�F� F� F� F� F� F�ES�BKClassification by State was usually based on the taxpayer's home address. �F�F�F�F�F�F�F�F� F� F� F� F� F�EM�BEobever, some taxpayers may have used the address of a tax lawyer or �F�F�F�F�F�F�F�F� F� F� F� F� F�ES�BKaccountant or the address of a place of business; moreover, such addresses �F�F�F�F�F�F�F�F� F� F� F� F� F�ER�BJcould each have been located in a State other than the State in which the �F�F�F�F�F�F�F�F� F� F� F� F� F�E�Btaxpayer resided.�F�F�F�F�F�F�F�F� F� F� F� F� F�EX�BPThis table includes (a) "substitutes for returns," whereby the Internal Revenue �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�ET�BLService constructs returns for certain non-filers on the basis of available �F�F�F�F�F�F�F�F� F� F� F� F� F�ES�BKinformation and imposes an income tax on the resulting estimate of the tax �F�F�F�F�F�F�F�F� F� F� F� F� F�ER�BJbase, i.e., "taxable income," and (b) returns of nonresident or departing �F�F�F�F�F�F�F�F� F� F� F� F� F�E�Baliens.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�ER�BJItemized deductions include any amounts reported by the taxpayer, even if �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EP�BHthey could not be used in computing "taxable income," the base on which �F�F�F�F�F�F�F�F� F� F� F� F� F�EN�BFthe regular income tax was computed. Thus, total itemized deductions �F�F�F�F�F�F�F�F� F� F� F� F� F�EN�BFinclude amounts that did not have to be reported by taxpayers with no �F�F�F�F�F�F�F�F� F� F� F� F� F�EQ�BI"adjusted gross income." (Adjusted gross income is the total from which �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EV�BNthese deductions would normally be subtracted.) In addition, if standard and �F�F�F�F�F�F�F�F� F� F� F� F� F�EV�BNitemized deductions were both reported on a tax return, the form of deduction �F�F�F�F�F�F�F�F� F� F� F� F� F�ET�BLactually used in computing income tax was the one used for the statistics. �F�F�F�F�F�F�F�F� F� F� F� F� F�EW�BOTherefore, if the standard deduction was the form of deduction used, the total �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EU�BMreported for itemized deductions was excluded from the statistics. obever, �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EP�BHthe component deductions were not similarly excluded. As a result, the �F�F�F�F�F�F�F�F� F� F� F� F� F�EO�BGnumber of returns and related amounts for the component deductions are �F�F�F�F�F�F�F�F� F� F� F� F� F�EN�BFslightly overstated in relation to the grand total shown for itemized �F�F�F�F�F�F�F�F� F� F� F� F� F�ES�BKdeductions. These components are also overstated in relation to the total �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EU�BMbecause there was a statutory limitation on the total of itemized deductions �F�F�F�F�F�F�F�F� F� F� F� F� F�EU�BMthat could be claimed by certain high-income taxpayers. This limitation did �F�F�F�F�F�F�F�F� F� F� F� F� F�EQ�BInot affect the component deductions, the sum of which therefore exceeded �F�F�F�F�F�F�F�F� F� F� F� F� F�E/�B'the total used in computing income tax.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�E:�B2Income tax includes the "alternative minimum tax."�E�E�E�E�E�E�E�E� E� E� E� E� E�EZ�BRTotal tax liability differs from "income tax" in that it is the sum of income tax �E�E�E�E�E�E�E�E� E� E� E� E� E�E�������������V��R����Q��V��T��?��:��7��V��R��Z��V��N��P��T�� �� �� �� �� �� �� �� X�BPafter subtraction of all tax credits except the "earned income credit," and, in �E�E�E�E�E�E�E�E� E� E� E� E� E�ER�BJaddition, includes the "alternative minimum tax," taxes from recapture of �E�E�E�E�E�E�E�E� E� E� E� E� E�EP�BHprior-year investment and low-income housing credits, tax applicable to �E�E�E�E�E�E�E�E� E� E� E� E� E�ER�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�DEEarned income credit includes both the refundable and non-refundable R�DJportions. The non-refundable portion could reduce income tax and certain P�DHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�D3there was no tax liability at all, were refundable.6�D.AGI Amount is less deficits, where applicable.3�D+Tax-exempt Interest is not included in AGI.R�DJTotal Credits excludes the "earned income credit," shown separately below.N�DFExcess Earned Income Credit, or the refundable portion of the "earned V�DNincome credit" equals the amount in excess of "total tax liability," which is R�DJshown in the table. The excess credit shown includes any "advance earned J�DBincome credit payments" for those returns that had such an excess.L�DDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�DHComputing Center, Master File Service Support Branch. Unpublished data.�D�D�D�D�D�D�D�D�D= � �.�> ������" ������������������������������