\pjnwill00 45,MA (Da}pB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 nArial1 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"_);_(@_) ##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  ,C  ,C  ,C #<C  ,C  ,U} #}   ,l::::      yTax Year 2001, 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, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          4567777%7Size of Adjusted Gross Income7 7 7 7 7 89District of Columbia  Breakeven~ ;?~ <@~ <@~ <L@~ <j@~ <O@~  <j@~  <OA~  <jA~  <A~  <.A9  Total   and  Under  Under  Under  Under  Under  Under  Under  Under  Under  Under  and9!!Returns !Loss~ =@~ =@~ =L@~ =j@~ =O@~ =j@~  =OA~  =jA~  =A~  =.A  !Over>/+""""""" " " " " " , Returns Count~ B;A~ E@~ E@p@~ E M@~ E@@~ E@~ E@~ Ef@~ E@~ E@~ E@~ E@~ E@ # ,Joint Returns Count~ B` @~ E@o@~ E@~ E@~ E@~ E@~ E@~ E@~ EC@~ Ez@~ E;@~ E,@~ EЂ@ # ,Single Returns Count~ B \A~ EȘ@~ E@~ E~@~ E @~ E`@~ E@~ Ey@~ Ee@~ E@~ E@~ Er@~ E`@ # ,Head of Household Count~ B@~ EX@~ Ea@~ E6@~ E@~ E@~ Eб@~ Eؐ@~ E@@~ E@_@ F **  F ** ~ E4@ # ,Number of Farm Returns~ Bq@~ E@~ E1@~ E$@~ E*@~ E;@~ E?@~ E=@~ EG@~ E<@~ EC@~ E:@~ E,@ ##,Paid Preparer Returns Count~ B(A~ El@~ E@~ E@~ EV@~ E@7@~ E@~ E5@~  E?@~  E @~  E,@~  E@~  E@@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ BA A~ E y@~ E@~ E@~ E@~ Eo@~ E@~ Ew@~  E-@~  E@~  E@~  E,@~  E؁@#, Amount~ B~ Ec@~ E?A~ E$~ E-A~ Ey~ E9A~ EnB~  EzO~  EL%A~  E6 L~  EhDA~  E(3# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B.@~ E@~ E@~ Ee@~ Eg@~ EU@~ E@~ E@~  E@~  E´@~  E@~  E@~  Ep@#, Amount~ B`A~ EϿ@~ Ep@~ E@~ E[@~ E@~ E`3@~ Es@~  E`@~  E@@~  E@~  E@~  EA#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B@~ E@X@~ E@~ Ez@~ E ~@~ ET@~ E@~ E$@~  EȠ@~  E$@~  E@~  Ep@~  E@#, Amount~ B A~ Et@~ E<@~ E@~ ET@~ E@~ Eo@~ E@~  E@~  E1@~  E`@~  E@U@~  E@#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ Bp@~ EЋ@~ E@~ E@~ E@~ E=@~ E@~ E@~  Ep@~  E@~  Eӷ@~  E@~  E@#, Amount~ BTA~ E@~ E@~ E@~ E@~ Ex@~ E@~ E@~  E@@~  E}@~  E@~  E@~  EP@# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ B@~ E`g@~ Eȉ@~ E @~ E@~ Es@~ E@~ E]@~  E"@~  Ej@~  E@~  E@~  E@#, Amount~ Bp@~ E@~ E@~ E̗@~ E @~ E@~ E6@~ E+@~  E_@~  Ew@~  Em@~  E@~  E@@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ B@~ E@~ E_@~ EH@~ E@~ E/@~ Eu@~ En@~  EH@~  E\@~  E|@~  E0~@~  E0q@# l!"#$%&'()*+,-./0123456789:;<=>? , Amount~ B$~ E ~ E@~ E@~ E@@~ E@6@~ E@@~ ET@~ EG@~ E@@~ EA~ E @~ E`@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B@@~ "Eh@~ "Eت@~ "E@~ "E@~ "Eӽ@~ "Ew@~ "E\@~ " E@~ " E@~ " E@~ " EȔ@~ " E@"##, Amount~ #B^=~ #E@~ #E\@~ #E@~ #E"@~ #Em@~ #E@~ #E@~ # Es@~ # Es@~ # EpA~ # E`c@~ # Eu"A##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B@~ %EM@~ %E@~ %E@~ %E@~ %E@~ %E@~ %E@~ % E@~ % E(@~ % EЅ@~ % E]@~ % EI@%#&, Amount~ &BЫA~ &E@~ &E`@~ &Eh@~ &EN@~ &E@~ &EI@~ &E@~ & E@@~ & E@~ & E@~ & E@~ & Ed@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (B@@~ (E@`@~ (EĦ@~ (E\@~ (Eν@~ (E@~ (Eo@~ (E@~ ( E@~ ( E@~ ( E@~ ( Er@~ ( E`c@(#), Amount~ )BC~ )E@~ )E\@~ )E@~ )E@@~ )E A~ )EA~ )E`@~ ) E@~ ) Ec@~ ) EK@~ ) E@Y@~ ) E@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +Bp@~ +E@~ +E1@~ +E$@~ +E*@~ +E;@~ +E>@~ +E:@~ + EG@~ + E;@~ + EB@~ + E7@~ + E(@+#,, Amount~ ,B~ ,EA~ ,Ei~ ,E@b~ ,ER~ ,Ei~ ,E@j~ ,E5@~ , EV~ , E[~ , Ex~ , E`~ , E,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B@~ .E2@~ .E8@~ .ER@~ .EF@~ .E@@~ .E@~ .Ez@~ . E`s@~ . E@]@~ . EU@. F ** . F ** .#/, Amount~ /B@~ /EM@~ /E@~ /E@~ /E@~ /E@~ /E@~ /E@~ / E@~ / EP}@~ / Et@/ F ** / F ** /#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 F0 F0#1. Number of Returns~ 1B@@~ 1E3@~ 1E[@~ 1E`t@~ 1E@~ 1E@~ 1EP@~ 1E(@~ 1 E@~ 1 E@~ 1 E@~ 1 E l@~ 1 E``@1#2, Amount~ 2BXA~ 2E`a@~ 2E@~ 2E@~ 2E[@~ 2ES@~ 2En@~ 2E@~ 2 E@~ 2 E@~ 2 EZ@~ 2 E@@~ 2 E4@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4E2@~ 4Ek@~ 4E@~ 4EȊ@~ 4E@~ 4EȆ@~ 4E@~ 4 E؂@~ 4 Ee@~ 4 Ea@~ 4 E5@~ 4 E1@4#5, Amount~ 5BA@~ 5ED@~ 5Eu@~ 5E@~ 5E@~ 5E\@~ 5E@~ 5E@~ 5 E@~ 5 Ev@~ 5 Ev@~ 5 EK@~ 5 EG@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7B@~ 7EM@~ 7E@~ 7E̛@~ 7E@~ 7E%@~ 7E$@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8Bo@~ 8ER@~ 8E|@~ 8E@~ 8E@~ 8E"@~ 8E @~ 8E~ 8 E~ 8 E~ 8 E~ 8 E~ 8 E8#(9- S.E. Health Insurance Deduction:9B9E9E9E9E9E9E9E9 E9 E9 E9 E9 E9#:. Number of Returns~ :B@~ :ES@~ :Ex@~ :E@~ :Eh@~ :EЎ@~ :E@~ :E@~ : EH@~ : E|@~ : E@~ : E`}@~ : E@l@:#;, Amount~ ;B@~ ;Ea@~ ;E@~ ;EH@~ ;E@~ ;E@~ ;E@~ ;E|@~ ; E@~ ; El@~ ; E"@~ ; E@~ ; E@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@=F ** =F ** ~ =EU@~ =E@a@~ =Ew@~ =E}@~ =E }@~ = E@~ = E @~ = E@~ = E@~ = Eq@=#>, Amount~ >B@@>F ** >F ** ~ >E@i@~ >E`{@~ >Eh@~ >E&@~ >E4@~ > E@~ > E@~ > E@~ > E@~ > E-@>#?-Total Adjustments:?B?F?F?E?E?E?E?E? E? E? E? E? E?#@lABACDE FGHIJKLMNOPQRSTUVWXYZ[\]^_@. Number of Returns~ @BD@~ @Et@~ @Eѷ@~ @Ex@~ @E@~ @E@~ @E϶@~ @Ej@~ @ Ep@~ @ E`@~ @ E@~ @ E@~ @ E ~@@#A, Amount~ AB A~ AEP@~ AEү@~ AE@~ AE@~ AE@~ AE@~ AEW@~ A E@~ A EZ@~ A E+@~ A E @~ A E@A#B? AGI Amount~ BCM~ BG^~ BG A~ BG-~ BGF~ BG^~ BG>}~ BG{T~ B Gh~ B G8.A~ B GfQ~~ B Gz.A~ B GďB@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBY@~ DE@~ DE@~ DE@~ DE@~ DE@~ DEU@~ DE>@~ D E@~ D E@~ D E@~ D El@~ D E@@D#DDDDE, Amount~ EB~ EE@7@~ EE@o@~ EE`Q@~ EE8DA~ EEA~ EEhA~ EEA~ E EpnA~ E EA~ E ExOA~ E EYA~ E E`AE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GB(A~ GE@~ GE`@~ GEW@~ GE@~ GE @~ GE@~ GE@~ G E@~ G Ea@~ G E@[@~ G E3@~ G E @G#H, Amount~ HB,A~ HE @~ HE A~ HE A~ HE01A~ HEA~ HE@~ HE@~ H EA@~ H E@~ H Ep@~ H E]@~ H EK@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB A~ JE~ JE@~ JE@~ JEF@~ JEj@~ JEs@~ JEG@~ J El@~ J Ex@~ J E@~ J E@~ J Ep@J#K, Amount~ KB*R~ KE~ KE@~ KE A~ KE$~ KE7A~ KEpV6A~ KE.=~ K Eq3A~ K E.~ K E(L9A~ K E~2~ K EVQxK#"L-Income Tax Before Credits:LBLELELELELELELEL EL EL EL EL EL#M. Number of Returns~ MB AMF ** MF ** ~ ME@@~ ME`F@~ MEj@~ MEs@~ MEG@~ M El@~ M Ex@~ M E@~ M E@~ M Ep@M#N, Amount~ NB oNF ** NF ** ~ NE 6@~ NE@~ NE(vA~ NEA~ NE A~ N EлA~ N Ex~A~ N E4A~ N E+A~ N E$AN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PB 4@PF ** PF ** ~ PE@~ PE@~ PE@~ PEA@~ PE@~ P E@P F ** P F ** P F ** ~ P FP#Q, Amount~ QB@QF ** QF ** ~ QER@~ QE̾@~ QE@~ QE@~ QE\@~ Q E@Q F ** Q F ** Q F ** ~ Q FQ#R-Child Care Credit:RBRFRFRERERERERER ER FR FR FR FR#S. Number of Returns~ SB@~ SESF ** SF ** ~ SE:@~ SE@~ SE@~ SE@~ S E؊@~ S Ey@~ S E@S F ** S F ** S#T, Amount~ TB@~ TETF ** TF ** ~ TEԡ@~ TE6@~ TE@~ TEpy@~ T E|@~ T E`k@~ T E t@T F ** T F ** T$U/Education Credits:UBUEUFUFUEUEUEUEU EU EU EU FU FU$V. Number of Returns~ VB@~ VE~ VEЁ@~ VE@~ VE@~ VE@~ VE@~ VE@~ V E~ V E~ V E~ V E~ V EV#W, Amount~ WB@~ WE~ WE\@~ WEZ@~ WE@~ WE]@~ WE@@~ WE`@~ W E~ W E~ W E~ W E~ W EW#X-Foreign Tax Credit:XBXEXEXEXEXEXEXEX EX EX EX EX EX#Y. Number of Returns~ YB>@~ YE~ YE@x@~ YEPv@~ YEz@~ YE@~ YE4@~ YE\@~ Y EZ@~ Y EH@~ Y E@~ Y E@~ Y E@Y#Z, Amount~ ZBT@~ ZE~ ZE(@~ ZE9@~ ZEC@~ ZE@b@~ ZE o@~ ZE0s@~ Z E@~ Z Ep~@~ Z E@~ Z E@~ Z E@Z# [-General Business Credit:[B[E[E[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \B@~ \E\F ** \F ** ~ \E0@~ \ED@~ \EK@~ \EK@~ \ EY@~ \ EM@~ \ E@[@~ \ EO@~ \ EM@\#], Amount~ ]B؝@~ ]E]F ** ]F ** ~ ]E.@~ ]E@Q@~ ]EP@~ ]EZ@~ ] Ea@~ ] EV@~ ] E u@~ ] Ew@~ ] E@]#^-Total Credits:^B^E^F^F^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _B0@~ _E&@~ _Ew@~ _Ex@~ _Eh@~ _E@~ _E"@~ _E@~ _ E @~ _ E@~ _ E@~ _ EЌ@~ _ Ex@_#`labcdefghijklmnopqrstuvwxyz{|}~`, Amount~ `B0*@~ `E@~ `E@v@~ `E@~ `E@~ `EZ@~ `E`@~ `E@~ ` EĨ@~ ` Ed@~ ` EF@~ ` E@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bB@~ bE@k@~ bE@~ bE̫@~ bE@~ bEl@~ bE@~ bE@~ b Eb@~ b E@~ b E@~ b E@~ b E@{@b#c, Amount~ cB @~ cE}@~ cE@~ cE@~ cE@~ cEN@~ cE2@~ cE)@~ c E@~ c E?@~ c E@~ c E@~ c E@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eB , A~ eE@~ eEo@~ eE@~ eE@~ eE@~ eEU@~ eEB@~ e Er@~ e E@~ e E@~ e E@~ e Ex@e#f, Amount~ fB*d~ fE@~ fE<@~ fE@~ fE0@~ fEQ A~ fE A~ fExc A~ f ELA~ f EA~ f EdA~ f EKA~ f En)f#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hB7 A~ hE`u@~ hE@~ hE@~ hE @~ hE<@~ hEd@~ hEP@~ h E{@~ h E@~ h E@~ h E@~ h E@h#i, Amount~ iBJX~ iEȈ@~ iEe@~ iE+@~ iEp+@~ iEx A~ iEA~ iE A~ i EA~ i EA~ i EA~ i E`A~ i E$$Ai#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kB A~ kEp~@~ kE@~ kE@~ kE@~ kE@~ kE@~ kE@~ k E@~ k E~@~ k E@~ k E@~ k E@k#l, Amount~ lB~~ lE@~ lE@~ lE/@~ lE?@~ lE#A~ lEA~ lE A~ l ENA~ l E!A~ l ElA~ l E'@~ l E Al#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nB@~ nE o@~ nEP@~ nE@~ nE@~ nE<@~ nE @~ nEĥ@~ n E@~ n EH@~ n E@~ n Ed@~ n Eh@n#o, Amount~ oB>3~ oEx@~ oED@~ oE@~ oE @~ oE@~ oE@~ oE@~ o E@~ o E@~ o EȿA~ o EA~ o EtAo#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qB@~ qE\@~ qEX@~ qEK@~ qE9@~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB@~ rE@_@~ rE@@~ rE@@~ rE@~ rEd@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tB@~ tER@~ tE@+@~ tE{@~ tE(@~ tEPw@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uB {@~ uER@~ uE@@~ uE@~ uE@~ uET@~ uE~ uE~ u E~ u E~ u E~ u E~ u Eu#v-Total Tax Payments:vBvEvEvEvEvEvEvEv Ev Ev Ev Ev Ev#w. Number of Returns~ wBTA~ wE@~ wE @~ wE@~ wE``@~ wEW@~ wEl@~ wE;@~ w Ef@~ w Ew@~ w Eѻ@~ w E@~ w Eh@w#x, Amount~ xBHA~ xE@~ xE@~ xE`4@~ xE$A~ xElA~ xEA~ xE A~ x E'A~ x E A~ x ETWA~ x EA~ x E,x#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zBh A~ zE@~ zE`@~ zE ^@~ zE@~ zE@~ zE@~ zEe@~ z E@~ z E֧@~ z EF@~ z Er@~ z E`d@z#{, Amount~ {B~ {E`~ {E~ {E~ {E~ {Ev~ {EN~ {E+~ { E&~ { E@~ { E$~ { E!~ { E{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }B@@~ }Ei@~ }EA@~ }E[@~ }Ef@~ }E@~ }E@~ }E@~ } ET@~ } E@~ } E@~ } E@~ } E0r@}#~, Amount~ ~Bض A~ ~Eu@~ ~E@~ ~E̳@~ ~E&@~ ~E@~ ~E@~ ~E@~ ~ E5@~ ~ E>@~ ~ E@~ ~ E6@~ ~ E`@~##-Medical and Dental Expense:BEEEEEEE E E E E E#l. Number of Returns~ B@D@~ Epr@~ E@~ E@~ EA@~ EԽ@~ E@~ EȔ@~ E@~ Em@~ Eg@~ E1@~ E@#, Amount~ B]A~ E@~ E@~ E@~ E@~ ER@~ E@~ E@~ El@~ E@~ E@~ E@~ En@##-State and Local Income Tax:BEEEEEEE E E E E E#. Number of Returns~ B=@~ E s@~ El@~ E@~ E@~ E@~ E@@~ E@~ E@~ Eѵ@~ EM@~ EL@~ E@#, Amount~ B-A~ E@~ E@~ E@~ E'@~ E@ @~ E@~ E`k@~ E]@~ Ep@~ E`A~ E@P@~ E@A#-Real Estate Tax:BEEEEEEE E E E E E#. Number of Returns~ BP@~ Ew@~ E،@~ E@~ E.@~ EL@~ E@~ E@~ E@~ E@~ E@~ E`@~ E0@#, Amount~ BA~ E,@~ E̒@~ E@~ E@~ E~@~ E@~ E@~ E.@~ E'@~ E@~ E@~ E@#-Taxes Paid Deduction:BEEEEEEE E E E E E#. Number of Returns~ B&@~ E~@~ E,@~ E@~ EK@~ Em@~ EH@~ E-@~ E@~ E@~ E@~ Ep@~ E8@#, Amount~ Bx0A~ E@~ E@~ E@~ E@ @~ Eh@~ E@~ E[@~ EA~ E@~ EL A~ E@~ EA# -Interest Paid Deduction:BEEEEEEE E E E E E#. Number of Returns~ B @~ Ex@~ EH@~ EB@~ E@~ E@~ E.@~ E@~ E@~ E@~ Ey@~ Eԓ@~ EX@#, Amount~ B5~ E@~ E@~ EJ@~ E @~ E@~ EA~ E@@~ E0@~ E @~ EA~ E@~ E@@# -Contributions Deduction:BEEEEEEE E E E E E#. Number of Returns~ Bp@~ E~ E@~ Eͳ@~ Ee@~ EY@~ E@~ E@~ E@~ E@~ E^@~ E@~ E@#1 Amount~ Du!~ H~ H<@~ H@~ H@@~ H@~ Hm@~ H y@~ H@~ H@~ Ht@~ H@@~ HA#% FOOTNOTES:22222222 2 2 2 2 2#)%* - Less than $500.22222222 2 2 2 2 2#)J%B** - Omitted to avoid disclosure of specific taxpayer information.22222222 2 2 2 2 2#):&2Details may not add to totals because of rounding.22222222 2 2 2 2 2#)U&MSpecial Note: These data include Tax Year 2000 returns that were filed after 22222222 2 2 2 2 2#)N&FDecember 31, 2001, for those taxpayers who were granted an additional 22222222 2 2 2 2 2#)N&Fextension of time to file because of the events of September 11, 2001.22222222 2 2 2 2 2#)V%NThis table presents aggregates of all returns filed and processed through the 22222222 2 2 2 2 2#)T%LIndividual Master File (IMF) system during Calendar Year 2002. In general, 22222222 2 2 2 2 2#)L%Dduring administrative or Master File processing, taxpayer reporting 22222222 2 2 2 2 2#)V%Ndiscrepancies are corrected only to the extent necessary to verify the income 22222222 2 2 2 2 2#)W%Otax liability reported. Most of the other corrections to the taxpayer records 22222222 2 2 2 2 2#)Q%Iused for these statistics could not be made because of time and resource 22222222 2 2 2 2 2#)W%Oconstraints. The statistics in this table should, therefore, be used with the 22222222 2 2 2 2 2#)N%Fknowledge that some of the data have not been perfected or edited for 22222222 2 2 2 2 2#)l%statistical purposes.22222222 2 2 2 2 2#)S%KClassification by State was usually based on the taxpayer's home address. 22222222 2 2 2 2 2#)M%Eobever, some taxpayers may have used the address of a tax lawyer or 22222222 2 2 2 2 2#)S%Kaccountant or the address of a place of business; moreover, such addresses 22222222 2 2 2 2 2#)R%Jcould each have been located in a State other than the State in which the 22222222 2 2 2 2 2#)%taxpayer resided.22222222 2 2 2 2 2#)X%PThis table includes (a) "substitutes for returns," whereby the Internal Revenue 22222222 2 2 2 2 2#)T%LService constructs returns for certain non-filers on the basis of available 22222222 2 2 2 2 2#)S%Kinformation and imposes an income tax on the resulting estimate of the tax 22222222 2 2 2 2 2#)R%Jbase, i.e., "taxable income," and (b) returns of nonresident or departing 22222222 2 2 2 3 3#)%aliens.22222222 2 2 2 3 3#)R%JItemized deductions include any amounts reported by the taxpayer, even if 22222222 2 2 2 3 3#)P%Hthey could not be used in computing "taxable income," the base on which 22222222 2 2 2 2 2#)N%Fthe regular income tax was computed. Thus, total itemized deductions 22222222 2 2 2 2 2#)N%Finclude amounts that did not have to be reported by taxpayers with no 22222222 2 2 2 2 2#)Q%I"adjusted gross income." (Adjusted gross income is the total from which 22222222 2 2 2 2 2#)V%Nthese deductions would normally be subtracted.) In addition, if standard and 22222222 2 2 2 2 2#)V%Nitemized deductions were both reported on a tax return, the form of deduction 22222222 2 2 2 2 2#)T%Lactually used in computing income tax was the one used for the statistics. 22222222 2 2 2 2 2#)W%OTherefore, if the standard deduction was the form of deduction used, the total 22222222 2 2 2 2 2#)U%Mreported for itemized deductions was excluded from the statistics. obever, 22222222 2 2 2 2 2#)P%Hthe component deductions were not similarly excluded. As a result, the 22222222 2 2 2 2 2#)O%Gnumber of returns and related amounts for the component deductions are 22222222 2 2 2 2 2#)N%Fslightly overstated in relation to the grand total shown for itemized 22222222 2 2 2 2 2#)S%Kdeductions. These components are also overstated in relation to the total 22222222 2 2 2 2 2))U%Mbecause there was a statutory limitation on the total of itemized deductions 22222222 2 2 2 2 2))U%Mthat could be claimed by certain high-income taxpayers. This limitation did 22222222 2 2 2 2 2))Q%Inot affect the component deductions, the sum of which therefore exceeded 22222222 2 2 2 2 2))/%'the total used in computing income tax.22222222 2 2 2 2 2)):%2Income tax includes the "alternative minimum tax."(((((((( ( ( ( ( ())Z%RTotal tax liability differs from "income tax" in that it is the sum of income tax (((((((( ( ( ( ( ())X%Pafter subtraction of all tax credits except the "earned income credit," and, in (((((((( ( ( ( ( ())lR%Jaddition, includes the "alternative minimum tax," taxes from recapture of (((((((( ( ( ( ( ())P%Hprior-year investment and low-income housing credits, tax applicable to (((((((( ( ( ( ( ())R%JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-(((((((( ( ( ( ( ())N%Femployment income and on certain tip income, and certain other income-(((((((( ( ( ( ( ())%related taxes.######## # # # # #))M'EEarned income credit includes both the refundable and non-refundable ######## # # # # #))R'Jportions. The non-refundable portion could reduce income tax and certain ######## # # # # #))P'Hrelated taxes to zero; credit amounts in excess of tax, or amounts when (((((((( ( ( ( ( ());'3there was no tax liability at all, were refundable.(((((((( ( ( ( ( ())6'.AGI Amount is less deficits, where applicable.(((((((( ( ( ( ( ())3'+Tax-exempt Interest is not included in AGI.(((((((( ( ( ( ( ())R'JTotal Credits excludes the "earned income credit," shown separately below.######## # # # # #))N'FExcess Earned Income Credit, or the refundable portion of the "earned ######## # # # # #))V'Nincome credit" equals the amount in excess of "total tax liability," which is (((((((( ( ( ( ( ())R'Jshown in the table. The excess credit shown includes any "advance earned (((((((( ( ( ( ( ())J'Bincome credit payments" for those returns that had such an excess.(((((((( ( ( ( ( ())L'DSOURCE: Internal Revenue Service, Information Services, Martinsburg (((((((( ( ( ( ( ())P'HComputing Center, Master File Service Support Branch. Unpublished data.######## # # # # #))' April 2003.######## # # # # #))'######## # # # # #))'(((((((( ( ( ( ( ())'(((((((( ( ( ( ( ())'(((((((( ( ( ( ( ())'(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())######## # # # # *))######## # # # # *))######## # # # # *))(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())l(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())######## # # # # #))(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())(((((((( ( ( ( ( ())######## # # # # #))######## # # # # #)))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) ))))))))))) ) ) ) ) )))l     )))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ) ) ) ) ) ) ) ) )  )  )  )  )  ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ))))))))) ) ) ) ) ) !"#$%&'()*+ ) ) ) ) ) ) ) )  )  )  )  )  )!)!)!)!)!)!)!)!)! )! )! )! )! )")")")")")")")")" )" )" )" )" )#)#)#)#)#)#)#)#)# )# )# )# )# )$)$)$)$)$)$)$)$)$ )$ )$ )$ )$ )%)%)%)%)%)%)%)%)% )% )% )% )% )&)&)&)&)&)&)&)&)& )& )& )& )& )')')')')')')')')' )' )' )' )' )()()()()()()()()( )( )( )( )( )))))))))))))))))) )) )) )) )) )*)*)*)*)*)*)*)*)* )* )* )* )* )+)+)+)+)+)+)+)+)+ )+ )+ )+ )+ )= hKL,> "