\pJames N. Willis  Mey "=9K}]B  dMbP?_"*+%,K1' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001 xArial1 Arial1 Arial1' MS Sans Serifns Serif0001' Courier Newrier Newif0001 Arial&?'?(?)?M d,,"d,,??@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 ;\(0\);; " "@*.@*. " "@*. 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U} (} } I} } I} I} $   ,l@ ,v@ ,,@  ,c ,# ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@rjTable 1.3 --2001 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, ( and Tax Items, by Marital Status_W(All figures are estimates based on samples--money amounts are in thousands of dollars)   AllJoint returns ofSeparate returns of      Item!returns"!married persons"!married persons"    $ Number of$Amount$ Number of$Amount$ Number of$Amount  %&returns&&returns&&returns&  '~ (~ (~ (~ (~ (~ (  *)"Adjusted gross income less deficit~ *&+`A~ ,B* +@PA~ -&~ *yC   )Salaries and wages~ *Ȅ + A~ ,y  + TA~ -~ *27     )Taxable interest~ *"~ +Z?/~ ,ʡ~ +-p~ -F=~ *     )Tax-exempt interest~ *)~ +z@ ~ ,x~ +T~ - D@~ *nW     ) Dividends~ *~ ~ +2~ ,vg~ +*~~ -^A~ *Z     )State income tax refunds~ *F~ +"~ ,e~ +~ -taA~ *TwA    )Alimony received~ *A~ +~ ,@~ +XA~ -/@~ * A  Business or profession:*+,+-*  . Net income~ *>~ +~|;~ ,ҏ~ +֮6+~ -A~ *3  .Net loss~ * ~ +:~ ,F0~ +j_~ -q@~ *>:   Sales of capital assets:*+,+-*  .Net gain in AGI~ *~ +vDSS~ ,T~ +2O=~ -A~ *FG  .Net loss in AGI~ *B~ + y~ ,y~ +ha~ -A~ *A  3)+Sales of property other than capital assets~ *6b~ +$<~ ,h2A~ +V2~ -@~ *H  !)Taxable IRA distributions~ *j1~ +L}~ ,dE~ +gd~ -@~ *H*A  %)Pensions and annuities in AGI~ *N~ +aP~ ,K~ +ڒ4~ -T;A~ *2|  Rent and royalty:*+,+-*  . Net income~ *&Y~ +~M~ ,z~ +" ~ -W@~ *I  .Net loss~ *c-~ + /:~ ,F~ +~ - X@~ *DvA  $)Farm rental income less loss~ *^`(~ +l~ ,*A~ +3}~ -@~ *n@  :/2Partnership and S Corporation net income less loss~ *~ +>5~ ,\~ +:-~ -P@~ *F9  -)%Estate and trust net income less loss~ *e A~ +o~ , A~ +\~ -@~ *A  !)Farm net income less loss~ *Z}z~ +NR`~ ,\8A~ +F~ -@@~ *`  !)Unemployment compensation~ *:~ +Ji~ ,~ +2W:~ -BA~ *\A   ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@' )Social security benefits in AGI~ *B~ +iN~ ,b~ +B~ -0A~ * .A    !)Other income less loss~ !*wV~ !+~ !,:8~ !+n~ !-R@~ !*PA!!! ! #")Total statutory adjustments~ "*&~ "+q~ ",8~ "+J ~ "-HA~ "*ִB""" " #. IRA payments~ #*&z~ #+J~ #,Fs~ #+N~ #-@~ #* n@### # '$.Student loan interest deduction~ $* ~ $+ւ~ $,m~ $+ZDB $0-- $*--$$$ $  %.Payments to a Keogh plan~ %*3A~ %+p ~ %,%.A~ %+v~ %-@~ %*XA%%% % )&.!Deduction for self-employment tax~ &*Ry~ &+R~ &,fY1~ &+F&~ &-A~ &*hA&&& & 0'.(Self-employed health insurance deduction~ '*(KA~ '+~ ', ~ '+^n~ '-P@~ '*а@''' ' "(.Moving expenses adjustment~ (*^9~ (+j~ (,sA~ (+^U~ (-@~ (*@@((( ( )).!Medical savings account deduction~ )*P@~ )+@~ ),`@~ )+@~ )-@b@~ )*c@))) ) !*)Total itemized deductions~ **ޟ *+Bj\A~ *,*+vA~ *-0A~ ***** * -+.%Medical and dental expenses deduction~ +* !~ ++9 ~ +,*~ ++a~ +- A~ +*+!+++ + ,.Taxes paid deduction~ ,*+q ~ ,+JmI~ ,,Jk~ ,+b7~ ,-.A~ ,*"H,,, , -.Interest paid deduction~ -*!~ -+>?lS~ -,~ -+Z:|>~ --X8'A~ -*V|--- - ..Contributions deduction~ .*zc ~ .+2!~ .,N0~ .+Z5~ .-(A~ .*c... . (/. Casualty or theft loss deduction~ /*@~ /+,:A~ /,@~ /+ƥG~ /-Ѻ@~ /*@/// / &0.Total miscellaneous deductions~ 0*TfA~ 0+j~ 0,~ 0+" ~ 0-!A~ 0*j000 0  1)Basic standard deduction~ 1*f~~ 1+bUo~ 1,nU~ 1+_~(~ 1-4A~ 1*SA111 1 %2)Additional standard deduction~ 2*V~ 2+~ 2,S~ 2+P~ 2-Z@~ 2* @222 2 3)Taxable income~ 3*P3+ A~ 3,F 3+mħA~ 3-#~ 3**\333 3 4)Alternative minimum tax~ 4*\D~ 4+e~ 4,Ц&A~ 4+v.~ 4-@~ 4*PEA444 4 5)Total tax credits~ 5* ~ 5+z ~ 5, ~ 5+Zy7~ 5--~ 5*+555 5 6.Child care credit~ 6*xy~ 6+~ 6,0tNA~ 6+j~ 6-@~ 6*T@666 6 *7."Credit for the elderly or disabled~ 7*A~ 7+@~ 7, @~ 7+@~ 7-@~ 7*i@777 7 8.Child tax credit~ 8*.N~ 8+vX~ 8,~~ 8+XoA~ 8-,A~ 8*A888 8 9.Education credit~ 9**8~ 9+z:~ 9,k~ 9+ 9--- 9*--999 9 :.Rate reduction credit~ :*vD~ :+JSA~ :,~ :+>A~ :-A~ :*<@::: : ;.Foreign tax credit~ ;*2~ ;+~}~ ;,Z~ ;+~ ;-`@~ ;*pA;;; ; 2<1*Earned income credit used to offset income<*<+<,<+<-<*<<< < =2tax before credits~ =*T ~ =+n6A~ =,"A~ =+A =--- =*--=== = >.Minimum tax credit~ >*MA~ >+fW~ >,A~ >+F~ >-@~ >*@>>> > ?.General business credit~ ?*@uA~ ?+%A~ ?,@A~ ?+n"~ ?-@~ ?*V@??? ? @ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,@H ,@I ,8J ,:K ,@L ,@M ,@ N ,c@O ,p@P ,~@Q ,@R ,a@S ,^@T ,@U ,v@V ,p@W ,s@X ,i@Y ,x@Z ,p@[ ,_@\ ,j@] ,h@^ ,`@_ ,o@*@."Empowerment zone employment credit~ @*Y@~ @+@~ @,@~ @+@~ @-I@~ @*`@@@@ @ *A."Nonconventional source fuel credit~ A*`&@~ A+`j@~ A,@~ A+@V@~ A-@~ A*|@AAA A  B)Income tax after credits~ B*nB+jvA~ B,N B+A~ B-=~ B*72BBB B C)Total income tax~ C**C+(vA~ C,~ C+LA~ C-@~ C*"F2CCC C D)Total tax liability~ D*BD+oA~ D,rf D+9ۧA~ D-~ D*:=cDDD D E)Total tax payments~ E*E+\MA~ E, E+˭IA~ E-'~ E*EEE E F.Income tax withheld~ F*ʼ^F+! A~ F,2 ~ F+5Q{~ F-f~ F*"FFFF F G.Estimated tax payments~ G*#~ G+4~ G,r[~ G+&~ G-(RA~ G*C<GGG G H)Overpayment refunded~ H*6~ H+90~ H,р~ H+o~ H-Z~ H*HHH H !I3Tax due at time of filing~ I4*P~ I5i~ I6~m~ I50~ I7b1~ I4III I I I "JFootnotes at end of table.J9J9J9J9J9J9JJJ J J J KTable 1.3 --2001 Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalLStatus--Continued_MW(All figures are estimates based on samples--money amounts are in thousands of dollars)NNReturns of headsNN Returns ofNN; Returns ofN< O ItemO! of householdsO"O!surviving spousesO"O=single personsO>P$ Number ofP$AmountP$ Number ofP$AmountP$ Number ofP$Amount P Q%Q&returnsQ&Q&returnsQ&Q&returnsQ&R'~ R(~ R( ~ R("~ R($~ R(&~ R((*S)"Adjusted gross income less deficit~ S-:h~ S*nݏt~ S? @~ S,L~ S*r S*xAT)Salaries and wages~ T- ~ T*Rf~ T?@~ T,D~ T*2g T*GAU)Taxable interest~ U-~ U*>,~ U?T@~ U,A~ U*~ U*nߪV)Tax-exempt interest~ V-@@~ V*'A~ V?H@~ V,@~ V*88;A~ V*bW) Dividends~ W-VR~ W*o~ W?@=@~ W,@~ W**O~ W*VS  X)State income tax refunds~ X-n~ X*jL~ X?@~ X,@~ X*0~ X* rLAY)Alimony received~ Y-H<A~ Y*? Y?-- Y,--~ Y* A~ Y*^ZBusiness or profession:Z-Z*Z?Z,Z*Z*[. Net income~ [-B[~ [*~ [?1@~ [,ؑ A~ [*N~ [*K \.Net loss~ \-yA~ \*|~ \?Py@~ \,@~ \*+B~ \*xx[A ]Sales of capital assets:]-]*]?],]*]*^.Net gain in AGI~ ^-"A~ ^*G~ ^?Z@~ ^, S@~ ^*r3b~ ^*_.Net loss in AGI~ _-?A~ _*56~ _?t@~ _,@~ _*^~ _*R`,l@a,@b,y@c,}@d,Y@e,j@f,h@g,|@h,@i,@j,y@k,y@l,@m,v@n,{@o,l@p,@q,x@r,@s,@t,z@u,@v,y@w,@x,t@y,w@z,w@{,@|,~@},x@~,}@,r@3`)+Sales of property other than capital assets~ `-@~ `*`~ `?ܜ@~ `,@~ `*pA~ `* &!a)Taxable IRA distributions~ a-HA~ a*~ a?@~ a,@~ a*~ a*%b)Pensions and annuities in AGI~ b-T~ b*Q~ b?@@~ b,dA~ b*R2~ b*'cRent and royalty:c-c*c?c,c*c*d. Net income~ d- A~ d*İ;A~ d?Ğ@~ d,@\@~ d*ț7A~ d*–e.Net loss~ e-A~ e*~ e?e@~ e,@~ e*.K~ e*$f)Farm rental income less loss~ f-@~ f*3@~ f?@~ f, @~ f*x A~ f*.A:g/2Partnership and S Corporation net income less loss~ g-x A~ g* c?~ g?l@~ g, IA~ g*d7A~ g*%L-h)%Estate and trust net income less loss~ h-@~ h*LA~ h?l@~ h,@~ h*@A~ h*l)!i)Farm net income less loss~ i-v@~ i*~ i?@~ i,4~ i*tA~ i*z!j)Unemployment compensation~ j-P7A~ j*>4 ~ j? @~ j,;@~ j*a~ j*R'k)Social security benefits in AGI~ k-\A~ k*Zf~ k?@~ k,W@~ k*j~ k*l)Other income less loss~ l-HA~ l*@q~ l?c@~ l,`@~ l*9A~ l*&,#m)Total statutory adjustments~ m-:c~ m*~ m?@@~ m,@~ m*"G~ m*5n. IRA payments~ n-P A~ n*A~ n?8@~ n,8@~ n*D-A~ n*<7A'o.Student loan interest deduction~ o-RA~ o*mA~ o?@~ o,0t@~ o*f~ o*5A p.Payments to a Keogh plan~ p-`{@~ p*DA~ p?H@~ p,@~ p* A~ p*w)q.!Deduction for self-employment tax~ q-6A~ q*kJ~ q?n@~ q,@~ q*r@~ q*0r.(Self-employed health insurance deduction~ r-pA~ r*ԥA~ r?@~ r,@~ r*7~ r*U3A"s.Moving expenses adjustment~ s-о@~ s*@A~ s? @~ s,A@~ s*؉A~ s* z A)t.!Medical savings account deductiont-*1,870t**1,928 t?-- t,--t**18,834t**20,033!u)Total itemized deductions~ u-lJA~ u* ~ u?@~ u,)A~ u*~ u*҈*-v.%Medical and dental expenses deduction~ v-+"A~ v*8?A~ v?@~ v, v@~ v*>'~ v*63w.Taxes paid deduction~ w-~ w*.dm~ w?@~ w,A~ w*z߳~ w*G x.Interest paid deduction~ x-F~ x*BE~ x?@~ x,|A~ x*u~ x* y.Contributions deduction~ y-j~ y*t|~ y?l@~ y,iA~ y*KL~ y*F(z. Casualty or theft loss deduction~ z-X@~ z*0p@ z?-- z,--~ z*;@~ z*A&{.Total miscellaneous deductions~ {- ^3A~ {*>>~ {?H@~ {,@~ {*pKA~ {*@& |)Basic standard deduction~ |-~ |*~~ |?f@~ |,~ *~O#~ ?`@~ ,7A~ * ~ *_^:    .Income tax withheld~ ->~ *B ~ ? @~ ,A~ * ~ * =-    .Estimated tax payments~ -=A~ *~ ?@~ ,@~ *'3~ *"^     )Overpayment refunded~ -ʪ~ *ꔨ ~ ?`@~ ,A~ * ~ *f<     !3Tax due at time of filing~ @;~ AHA~ B^@~ C@~ D &q~ D    nf* Estimate should be used with caution due to the small number of sample returns on which it is based.    SK** Data combined to avoid disclosure of information for specific taxpayers.    >6NOTE: Detail may not add to total because of rounding.    iEaSource: IRS, Statistics of Income, Individual Complete Report 2001, Publication 1304, March 2004.  = #> ????m`dwVVl3:*0::*0*0):9d(0(09d(xsssss0tqq     "