�\pPreferred Customer (]�uy 0(D`|b��B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�Arial1 ��Arial1 x�Arial1 ��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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Vermont&& 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~ AEA~ 5@~ 5b@~ 5H@~ 5 @~ 5@~ 5B@~ 5�.@~ 5@~ 5X@~ 5`@~ 5@~ 50s@ 1" 0Dependent Exemptions Count~ Ax�A~ 5x@~ 5U@~ 5@@~ 5@~ 5@~ 5@c@~ 5@~ 5@~ 5@~ 52@~ 50@~ 5p@ 1 0Joint Returns Count~ A@~ 5(@~ 5@~ 55@~ 5@~ 5[@~ 5�<@~ 5@~ 5@~ 5l@~ 5Щ@~ 5P~@~ 5m@ 1 0Single Returns Count~ A� A~ 5,@~ 5@~ 5�&@~ 5a@~ 5�1@~ 5u@~ 5H@~ 5H@~ 5y@~ 5~@~ 5W@~ 5M@ 1 0Head of Household Count~ A@~ 5`@~ 5@~ 5;@~ 5@~ 5@~ 5@~ 5t@~ 5j@~ 5R@~ 5S@~ 5&@~ 5@ 10Number of Farm Returns~ A;@~ 5v@~ 50@~ 5@~ 5@~ 5x@~ 5ȅ@~ 5r@~  5k@~  5Y@~  5@\@~  58@~  5&@1#0Paid Preparer Returns Count~ Ah�A~ 5X@~ 5@~ 5_@~ 5@I@~ 5 @~ 5@:@~ 5@~  5@~  5@~  5.@~  5H@~  5q@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5h�A~ 5@~ 5@~ 5�"@~ 5 d@~ 5 @~ 5j@~ 5@~  5;@~  5@~  5@~  5{@~  5@l@10 Amount~ 3�9~ 3@~ 3 A~ 3#~ 36~ 3:A~ 3.x~ 3^C~  3|A*A~  3T_A~  3A~  3 @~  3p�A1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5A~ 5@~ 5^@~ 5@~ 5@~ 5`@~ 5@~ 5�,@~  5[@~  5@~  5@~  5@~  50s@10 Amount~ 5(�A~ 5U@~ 5@~ 5`<@~ 5@~ 5@~ 5 Y@~ 5@@~  5@~  5@~  5@~  5@@~  5@12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5[@~ 5@a@~ 5 @~ 5X@~ 5x@~ 5@~ 5"@~ 5T@~  58@~  5h@~  5Ș@~  5pt@~  5@j@10 Amount~ 3@~ 3@~ 3@~ 3ܢ@~ 3@~ 3@~ 3@~ 3@~  3:@~  3@~  3-@~  3;@~  3@12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3@@~ 3@~ 3@~ 3@~ 3@~ 3@~ 3@@~ 3@~  3@~  3ަ@~  3@~  3@~  3`r@10 Amount~ 5A~ 5@~ 5@~ 5@~ 5@@~ 5`g@~ 5 @~ 5@~  5`@~  5@~  5o@~  5@~  5@1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5�@~ 5l@~ 5@~ 5ҡ@~ 5@~ 5@~ 5i@~ 5F@~  5@~  58@~  5X@~  5s@~  5@g@10 Amount~ 5`@~ 5y@~ 50}@~ 5Ĕ@~ 5Ԡ@~ 5@~ 5\@~ 5A@~  5@~  5V@~  5r@~  5@~  5@162.Business or Profession Net Income (less loss):55555555 5 5 5 5 51 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 3@@~ 3Ē@~ 3s@~ 3@~ 3d@~ 3@~ 3@~ 3@~ 3@~ 3@~ 3D@~ 3i@~ 3@X@ 1!0 Amount~ !5�$~ !5~ !5@~ !5R@~ !5@~ !5@~ !50z@~ !5@~ ! 5@~ ! 5�@~ ! 5�.@~ ! 5Z@~ ! 5�@!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #5p@~ #5l@~ #5@~ #5I@~ #5s@~ #5@~ #5F@~ #5@~ # 5@~ # 5@~ # 5ª@~ # 5@~ # 5Pr@#1$0 Amount~ $5N~ $5X@~ $5@~ $5@~ $5W@~ $5 y@~ $5�!@~ $5@~ $ 5pA~ $ 5�0@~ $ 5 �A~ $ 5bA~ $ 5A$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3W@~ &3@`@~ &3ȗ@~ &3@~ &3@~ &3@~ &3I@~ &3@~ & 3d@~ & 3�@~ & 3@~ & 3N@~ & 34@&1'0 Amount~ '3� A~ '3 @~ '32@~ '3$@~ '3@~ '3@~ '3 @~ '3o@~ ' 3@~ ' 3@~ ' 3@2@~ ' 3}@~ ' 3T@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5"@~ )5 p@~ )5@~ )5@~ )5{@~ )5B@~ )5K@~ )5ܭ@~ ) 5<@~ ) 5@~ ) 50@~ ) 5b@~ ) 5P@)1*0 Amount~ *5n�%~ *5@~ *5y@~ *5�+@~ *5`@~ *5X@~ *5_�@~ *5q@~ * 5@~ * 5@@~ * 5`O@~ * 5@~ * 5X@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5 @~ ,5v@~ ,5~@~ ,5@~ ,5Ȁ@~ ,50@~ ,5@~ ,5@r@~ , 5k@~ , 5@X@~ , 5@[@~ , 57@~ , 5 @,1-0 Amount~ -3~ -3~ -3~ -3&@~ -3@~ -3r~ -3h@~ -3K@~ - 3~ - 3@R~ - 3~ - 3~ - 3u�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5@~ /5E@~ /5 @~ /5-@~ /5ƪ@~ /5Į@~ /5$@~ /5@~ / 5i@~ / 5F@~ / 5A@~ / 5@~ / 5/100 Amount~ 05`@~ 05`a@~ 054@~ 05;@~ 05@~ 05@~ 05@~ 05@~ 0 5@~ 0 5g@~ 0 5 c@~ 0 5 @~ 0 501'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25@~ 25*@~ 25Z@~ 25v@~ 25@~ 25@~ 25i@~ 25@~ 2 5`@~ 2 5Ѕ@~ 2 5p@~ 2 5a@~ 2 5M@2130 Amount~ 33�A~ 33@[@~ 33p@~ 33X@~ 33@~ 33@~ 33@~ 33+@~ 3 3@@~ 3 3@~ 3 3@~ 3 3@~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53@~ 53G@~ 53�@~ 53,@~ 53~@~ 53@~ 53@~ 53@~ 5 3 @~ 5 3m@~ 5 3n@~ 5 3@@~ 5 3(@5160 Amount~ 65@~ 65Y@~ 650@~ 65ԣ@~ 65n@~ 65@~ 65a@~ 65@~ 6 5@~ 6 5@~ 6 5@~ 6 5@\@~ 6 5C@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85@B@~ 85@S@~ 85@~ 85R@~ 85K@~ 85@~ 85r@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95@~ 95N@~ 95p}@~ 95@~ 95F@~ 95@~ 958@~ 95~ 9 5~ 9 5~ 9 5~ 9 5~ 9 591(:2 S.E. Health Insurance Deduction::5:5:5:5:5:5:5:5: 5: 5: 5: 5: 5:1;4 Number of Returns~ ;3p@~ ;3h@~ ;3@~ ;3@~ ;3ؙ@~ ;3ʤ@~ ;3@~ ;3<@~ ; 3l@~ ; 3(@~ ; 38@~ ; 3`a@~ ; 3@V@;1<0 Amount~ <5<@~ <50y@~ <5p@~ <5@~ <5ڦ@~ <5|@~ <5M@~ <5@~ < 5@~ < 5̖@~ < 5@~ < 5`z@~ < 5q@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= 5= 5=1>4 Number of Returns~ >5@~ >5&@~ >5<@~ >5d@~ >5k@~ >5@@~ >5@@~ >5@~ > 50@~ > 5u@~ > 5z@~ > 5Q@~ > 55@>1?0 Amount~ ?5\@~ ?5<@~ ?5D@~ ?5z@~ ?5@~ ?5ܠ@~ ?5Z@~ ?5@~ ? 5@~ ? 5@~ ? 5@~ ? 5@~ ? 5@@?1@�lA��B��C��=D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��:^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A3�@~ A3@~ A30@~ A3"@~ A3 @~ A3@~ A3@~ A3k@~ A 3*@~ A 3L@~ A 3̜@~ A 3r@~ A 3c@A1B0 Amount~ B3A~ B3@~ B3(@~ B3@~ B3@~ B3@~ B3�@~ B3Y@~ B 3+@~ B 3!@~ B 3@~ B 3r@~ B 3@B1C; AGI Amount~ CI~ CI�~ CIA~ CI(�(A~ CI�(D~ CI2y�~ CI*~ CI6A~ C I~@R~ C I~�$~ C ID1A~ C IA~ C I�0C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5@@~ E5@~ E5|@~ E5@~ E5n@~ E5@~ E5@@~ E5@~ E 5@~ E 5B@~ E 5*@~ E 5(@~ E 5r@E1F0 Amount~ F5(O7A~ F5@~ F5@~ F5@~ F5c@~ F5� A~ F5p�A~ F5 A~ F 50 A~ F 5P@~ F 5`�A~ F 5}@~ F 5`8@F1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3PD A~ H3@~ H3@~ H3`2@~ H3`@~ H3@~ H3@~ H36@~ H 3P@~ H 3`a@~ H 3`c@~ H 3G@~ H 32@H1I0 Amount~ I5jC~ I5@~ I5вA~ I5@PA~ I5 � A~ I50 A~ I5J@~ I5�7@~ I 5@~ I 5x@~ I 5@~ I 5`t@~ I 5 `@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5WA~ K5~ K5@~ K5`B@~ K5@~ K5@~ K5�7@~ K5@+@~ K 5@~ K 5V@~ K 5X@~ K 5@~ K 5 s@K1L0 Amount~ L5�~ L5~ L5`@~ L5A~ L5#&~ L5JW~ L5C;A~ L5�4D~ L 5�/A~ L 5_A~ L 5�::~ L 5اA~ L 5� *L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3XA~ N3$@~ N3�@~ N3`C@~ N3@~ N3@~ N3�7@~ N3@+@~ N 3@~ N 3T@~ N 3X@~ N 3@~ N 3 s@N1O0 Amount~ O3�:A~ O3@~ O3@~ O3`@~ O3@~ O3Q A~ O30�A~ O3(� A~ O 3X" A~ O 3r@~ O 38�A~ O 3@~ O 3AO1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5 @~ Q5"@~ Q50@~ Q5@~ Q5@~ Q5@~ Q5b@~ Q5ܺ@ Q 5** Q 5**~ Q 5~ Q 5~ Q 5Q1R0 Amount~ R5@~ R5@~ R5@~ R5ț@~ R5@~ R5@~ R5@~ R5ݷ@ R 5** R 5**~ R 5~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5@~ T5 T5** T5**~ T5ė@~ T5@@~ T53@~ T5H@~ T 5\@~ T 5n@~ T 5m@~ T 50@~ T 5.@T1U0 Amount~ U3n@~ U3 U3** U3**~ U3@~ U3$@~ U3@~ U3ȋ@~ U 3|@~ U 3Z@~ U 3@[@~ U 3 @~ U 3 @U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5@~ W5~ W5p@~ W5@~ W5@~ W5f@~ W5t@~ W5Ρ@~ W 5@~ W 5~ W 5~ W 5~ W 5W1X0 Amount~ X5@~ X5~ X5``@~ X5@~ X5P@~ X5@~ X5@~ X5@~ X 5@~ X 5~ X 5~ X 5~ X 5X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5@~ Z5~ Z5P@~ Z5@~ Z5(@~ Z5 @~ Z5Ğ@~ Z5,@~ Z 5t@~ Z 5@~ Z 5`@~ Z 5q@~ Z 5e@Z1[0 Amount~ [3@~ [3~ [30@~ [3B@~ [3@Q@~ [3 h@~ [3r@~ [3Ps@~ [ 3X@~ [ 3@s@~ [ 3@~ [ 3v@~ [ 3@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]Hȉ@~ ]H~ ]H.@~ ]H@@~ ]HA@~ ]HZ@~ ]H d@~ ]H[@~ ] Hc@~ ] HN@~ ] H\@~ ] H7@~ ] H$@]9^0 Amount~ ^5@~ ^5~ ^5@~ ^55@~ ^5<@~ ^5 c@~ ^5n@~ ^5f@~ ^ 5r@~ ^ 5\@~ ^ 5w@~ ^ 5d@~ ^ 5w@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ 5_ 5_1`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`4 Number of Returns~ `50p@~ `56@~ `5̔@~ `5 @~ `5@~ `5@@~ `5@~ `5@~ ` 5 @~ ` 5đ@~ ` 5@~ ` 5t@~ ` 5 h@`1a0 Amount~ a3pB@~ a3@~ a3d@~ a3ԫ@~ a3%@~ a3@Y@~ a3@~ a3@~ a 3@~ a 3@~ a 3@~ a 3p@~ a 3@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c39@~ c3z@~ c3̷@~ c3B@~ c3@~ c3@~ c3>@~ c3¨@~ c 3R@~ c 3@~ c 3@~ c 3i@~ c 3Z@c1d0 Amount~ d5Y@~ d5~@~ d5a@~ d5@~ d5@~ d5@~ d5@~ d5a@~ d 5@~ d 5@~ d 5.@~ d 5ܔ@~ d 5P@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5H A~ f5@~ f5@~ f5 7@~ f5@C@~ f5�@~ f5�+@~ f5@*@~ f 5@~ f 5V@~ f 5\@~ f 5@~ f 50s@f1g0 Amount~ g5�:A~ g5]@~ g5@~ g5`S@~ g5@~ g58�A~ g5h�A~ g58�A~ g 5h� A~ g 5@~ g 5PdA~ g 5I@~ g 5�Ag1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5 �A~ i5@~ i5@~ i5@~ i5@~ i5D@~ i5 3@~ i5�+@~ i 5@~ i 5V@~ i 5^@~ i 5@~ i 50s@i1j0 Amount~ j5X�;A~ j5 @~ j5W@~ j59@~ j5`9@~ j5S A~ j5<�A~ j5 = A~ j 5L A~ j 5p@~ j 5�.A~ j 5@~ j 5EAj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5A~ l5(@~ l5@~ l51@~ l5 2@~ l5@~ l5 @~ l5@~ l 5@~ l 5@~ l 5@~ l 5{@~ l 5@l@l1m0 Amount~ m5X4A~ m5n@~ m5@@~ m5@~ m5k@~ m5 A~ m5�'A~ m5�A~ m 5A~ m 5@~ m 5@~ m 5P@~ m 5@m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3F@~ o3 t@~ o3X@~ o3@~ o3P@~ o3ȿ@~ o3@~ o3{@~ o 3Ͱ@~ o 3`@~ o 34@~ o 30|@~ o 30p@o1p0 Amount~ p3�A~ p3,@~ p3@@~ p3@~ p3N@~ p3V@~ p3`@~ p3]@~ p 3@~ p 3@@~ p 3`@~ p 3x@~ p 3@p1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5@@~ r5r@~ r5:@~ r5i@~ r5x@~ r5u@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5@~ s5`n@~ s5@~ s5@~ s5>@~ s5D@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5@~ u5`g@~ u5^@~ u5@~ u5İ@~ u5Q@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3@~ v3c@~ v3)@~ v3r@~ v3@~ v3 @~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5 ,A~ x5@~ x5 ^@~ x5@b@~ x5@~ x5@O@~ x5@~ x5�@~ x 5@~ x 5@~ x 5<@~ x 5p@~ x 5s@x1y0 Amount~ y5rt~ y5@~ y5@~ y5@~ y5�@~ y5fA~ y5�A~ y5H� A~ y 53 A~ y 5@~ y 5� A~ y 5j@~ y 5�Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5xj A~ {58@~ {5@~ {5'@~ {5`"@~ {5`@~ {5@@~ {5@@~ { 5S@~ { 5 @~ { 58@~ { 5W@~ { 5D@{1|0 Amount~ |3 �~ |3~ |3~ |3~ |3~ |3~ |3`7~ |3~ | 3~ | 3~ | 3G~ | 3~ | 3V|1"}2Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} 3} 3}1~4 Number of Returns~ ~3�@~ ~3t@~ ~34@~ ~3A@~ ~3K@~ ~3@~ ~3@~ ~3]@~ ~ 3ܵ@~ ~ 3@~ ~ 3@~ ~ 3`u@~ ~ 3@d@~10 Amount~ 5X�A~ 5r@~ 5:@~ 5@~ 5@~ 5u@~ 5@@~ 5@@~  5@~  5t@~  5u@~  5@W@~  5`@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5@~ �5{@~ �5؎@~ �5@~ �5@~ �5T@~ �5@~ �5@~ � 5|@~ � 5@Z@~ � 5@S@~ � 5"@~ � 5@�1�0 Amount~ �5@~ �5@@~ �5@~ �5@~ �5@~ �5x@~ �5@~ �5t@~ � 5G@~ � 5@~ � 5h@~ � 5 @~ � 5f@�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �B@@~ �Bx@~ �B@~ �Bԩ@~ �Bz@~ �B#@~ �B@~ �B@~ � B_@~ � B0@~ � B@~ � B0@~ � Bq@�1�0 Amount~ �3�#A~ �3Ș@~ �3،@~ �3@~ �3@~ �3?@~ �3@~ �3@~ � 3@~ � 3@@~ � 3p@~ � 3@~ � 6`}@�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3 @~ �3@~ �3@~ �3@~ �3b@~ �3�&@~ �3@~ �3w@~ � 3@~ � 3@~ � 3@~ � 3@~ � 6q@�1�0 Amount~ �5A~ �5ܠ@~ �5ĥ@~ �5@~ �5r@~ �5@~ �5@~ �5@~ � 5 @~ � 5#@~ � 5@~ � 5q@~ � 5@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5 @~ �5@~ �5@~ �5/@~ �5I@~ �5@~ �5+@~ �5@~ � 5@~ � 5F@~ � 5.@~ � 5P@~ � 5 r@�1�0 Amount~ �5&~ �5@~ �5L@~ �5@~ �5@@~ �5 @~ �5`T@~ �5Pc@~ � 5@=@~ � 5f@~ � 5@~ � 5@~ � 5@�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3[@~ �3@@~ �3؏@~ �3@~ �3y@~ �3[@~ �3@~ �3@~ � 3@~ � 3@~ � 3d@~ � 3 y@~ � 3i@�1�0 Amount~ �5N�!~ �5@~ �5S@~ �5&@~ �5 @~ �5p*@~ �5A~ �5@~ � 5r@~ � 5@~ � 5 @~ � 5<@~ � 5=@�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3j@~ �3~ �3@~ �3z@~ �3@~ �3 @~ �3@@~ �3@~ � 38@~ � 3Ш@~ � 3.@~ � 3@~ � 3q@�1�8 Amount~ �?� A~ �@~ �@@~ �@@~ �@@~ �@@~ �@@~ �@6@~ � @@~ � @@~ � @@@~ � @2@~ � @@�1�C FOOTNOTES:�G�G�G�G�G�G�G�G� G� G� G� G� G�F�C* - Less than $500.�G�G�G�G�G�G�G�G� G� G� G� G� G�FJ�CB** - Omitted to avoid disclosure of specific taxpayer information.�G�G�G�G�G�G�G�G� G� G� G� G� G�F:�D2Details may not add to totals because of rounding.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FV�CNThis table presents aggregates of all returns filed and processed through the �G�G�G�G�G�G�G�G� G� G� G� G� G�FT�CLIndividual Master File (IMF) system during Calendar Year 2001. In general, �G�G�G�G�G�G�G�G� G� G� G� G� G�FL�CDduring administrative or Master File processing, taxpayer reporting �G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNdiscrepancies are corrected only to the extent necessary to verify the income �G�G�G�G�G�G�G�G� G� G� G� G� G�FW�COtax liability reported. Most of the other corrections to the taxpayer records �G�G�G�G�G�G�G�G� G� G� G� G� G�FQ�CIused for these statistics could not be made because of time and resource �G�G�G�G�G�G�G�G� G� G� G� G� G�FW�COconstraints. The statistics in this table should, therefore, be used with the �G�G�G�G�G�G�G�G� G� G� G� G� G�FN�CFknowledge that some of the data have not been perfected or edited for �G�G�G�G�G�G�G�G� G� G� G� G� G�F�Cstatistical purposes.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FS�CKClassification by State was usually based on the taxpayer's home address. �G�G�G�G�G�G�G�G� G� G� G� G� G�F��l���������������������������������������������������������������������������������������������M�CEobever, some taxpayers may have used the address of a tax lawyer or �G�G�G�G�G�G�G�G� G� G� G� G� G�FS�CKaccountant or the address of a place of business; moreover, such addresses �G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJcould each have been located in a State other than the State in which the �G�G�G�G�G�G�G�G� G� G� G� G� G�F�Ctaxpayer resided.�G�G�G�G�G�G�G�G� G� G� G� G� G�FX�CPThis table includes (a) "substitutes for returns," whereby the Internal Revenue �G�G�G�G�G�G�G�G� G� G� G� G� G�FT�CLService constructs returns for certain non-filers on the basis of available �G�G�G�G�G�G�G�G� G� G� G� G� G�FS�CKinformation and imposes an income tax on the resulting estimate of the tax �G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJbase, i.e., "taxable income," and (b) returns of nonresident or departing �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�F�Caliens.�G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJItemized deductions include any amounts reported by the taxpayer, even if �G�G�G�G�G�G�G�G� G� G� G� G� G�FP�CHthey could not be used in computing "taxable income," the base on which �G�G�G�G�G�G�G�G� G� G� G� G� G�FN�CFthe regular income tax was computed. Thus, total itemized deductions �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FN�CFinclude amounts that did not have to be reported by taxpayers with no �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FQ�CI"adjusted gross income." (Adjusted gross income is the total from which �G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNthese deductions would normally be subtracted.) In addition, if standard and �G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNitemized deductions were both reported on a tax return, the form of deduction �G�G�G�G�G�G�G�G� G� G� G� G� G�FT�CLactually used in computing income tax was the one used for the statistics. �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FW�COTherefore, if the standard deduction was the form of deduction used, the total �G�G�G�G�G�G�G�G� G� G� G� G� G�FU�CMreported for itemized deductions was excluded from the statistics. obever, �G�G�G�G�G�G�G�G� G� G� G� G� G�FP�CHthe component deductions were not similarly excluded. As a result, the �G�G�G�G�G�G�G�G� G� G� G� G� G�FO�CGnumber of returns and related amounts for the component deductions are �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FN�CFslightly overstated in relation to the grand total shown for itemized �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FS�CKdeductions. These components are also overstated in relation to the total �G�G�G�G�G�G�G�G� G� G� G� G� G�FU�CMbecause there was a statutory limitation on the total of itemized deductions �G�G�G�G�G�G�G�G� G� G� G� G� G�FU�CMthat could be claimed by certain high-income taxpayers. This limitation did �G�G�G�G�G�G�G�G� G� G� G� G� G�FQ�CInot affect the component deductions, the sum of which therefore exceeded �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�F/�C'the total used in computing income tax.�G�G�G�G�G�G�G�G� G� G� G� G� G�F:�C2Income tax includes the "alternative minimum tax."�G�G�G�G�G�G�G�G� G� G� G� G� G�FZ�CRTotal tax liability differs from "income tax" in that it is the sum of income tax �G�G�G�G�G�G�G�G� G� G� G� G� G�FX�CPafter subtraction of all tax credits except the "earned income credit," and, in �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FR�CJaddition, includes the "alternative minimum tax," taxes from recapture of �F�F�F�F�F�F�F�F� F� F� F� F� F�FP�CHprior-year investment and low-income housing credits, tax applicable to �F�F�F�F�F�F�F�F� F� F� F� F� F�F��������������Q��V��T��?��:��7��V��R��Z��V��N��P��T�� �� �� �� �� �� �� �� R�CJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�F�F�F�F�F�F�F�F� F� F� F� F� F�FN�CFemployment income and on certain tip income, and certain other income-�F�F�F�F�F�F�F�F� F� F� F� F� F�F�Crelated taxes.�F�F�F�F�F�F�F�F� F� F� F� F� F�FM�EEEarned income credit includes both the refundable and non-refundable R�EJportions. The non-refundable portion could reduce income tax and certain P�EHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�E3there was no tax liability at all, were refundable.6�E.AGI Amount is less deficits, where applicable.3�E+Tax-exempt Interest is not included in AGI.R�EJTotal Credits excludes the "earned income credit," shown separately below.N�EFExcess Earned Income Credit, or the refundable portion of the "earned V�ENincome credit" equals the amount in excess of "total tax liability," which is R�EJshown in the table. The excess credit shown includes any "advance earned J�EBincome credit payments" for those returns that had such an excess.L�EDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�EHComputing Center, Master File Service Support Branch. Unpublished data.�E�E�E�E�E�E�E�E�E= � �.�> ��" ������������������������������