\pjnwill00 45,MA '4D`!}̹B  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 89 Iowa  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 Q~ EI@~ E|A~ EM A~ E0A~ ELA~ EA~ E@~ E@~ E@~ E@~ Ep@~ E@ # ,Joint Returns Count~ Bi"A~ E@~ E@@~ E@@~ E`H@~ EH2A~ EA~ E0@~ E@P@~ E@~ E@~ E @~ E@ # ,Single Returns Count~ B$~ E@~ Eh, A~ E8A~ Eq@~ E\@~ E@~ E@~ EZ@~ EȌ@~ EH@~ Ee@~ EP@ # ,Head of Household Count~ BO@~ Ey@~ E#@~ E@~ E@@~ E@i@~ E@~ E`@~ Ep@~ E`d@~ Eb@~ E8@~ E(@ # ,Number of Farm Returns~ B@~ EA@~ E@~ E@~ E @~ E@~ E@~ Ez@~ E@~ E@~ E@@~ E a@~ EJ@ ##,Paid Preparer Returns Count~ Bhl+A~ E@~ E A~ E:A~ EA~ EGA~ E0A~ E @~  E@C@~  E@~  Er@~  EH@~  E@#-Salaries and Wages:BEEEEEEE E E E E E#. Number of Returns~ BFLE~ E@~ E A~ EvA~ EXA~ E A~ E0A~ E@@~  E @~  E@~  E@~  E@~  E@#, Amount~ BY ~ E@~ E@~ E~ E~ E2x~ E]~ Ef!\~  E1MA~  E>K~  E>oq~  E $~  E\YA# -Taxable Interest Income:BEEEEEEE E E E E E#. Number of Returns~ B(A~ E@~ E@~ E`2@~ EE@~ EfA~ EXA~ E@~  E@@~  E @~  E`@~  E4@~  E@#, Amount~ B ~ E@s@~ E@~ EA~ E8 A~ E VA~ EpA~ ES A~  E[A~  Ep@~  E0&A~  E@~  E0@#-Tax-exempt Interest:BEEEEEEE E E E E E#. Number of Returns~ B@~ Ex@~ E^@~ E@~ E@~ E4@~ E@~ E@~  Ez@~  Ex@~  E@~  Ep@~  E`z@#, Amount~ BA~ E@~ E@~ E @~ E@~ E@~ Eq@~ E@G@~  E@~  E@@~  E@@~  E_@~  ET@#-Dividends Received:BEEEEEEE E E E E E#. Number of Returns~ B<A~ E@~ E#@~ E@~ E@@~ E@~ E@~ ER@~  E@~  Ee@~  E$@~  E @~  E@#, Amount~ B^4~ E@~ E5@~ E` @~ E@p@~ E@~ Eи@~ EP@~  E@~  E"@~  Ep$@~  E1@~  EP@# -State and Local Refunds:BEEEEEEE E E E E E#. Number of Returns~ BA~ E @~ E@~ E#@~ E@^@~ E@~ E@~ E@@~  E@~  E@~  E6@~  E@~  E@#, Amount~ B` A~ Eb@~ E@~ E@~ EB@~ E@~ E@~ E@~  E@~  E)@~  EY@~  E@~  EK@#6-.Business or Profession Net Income (less loss):BEEEEEEE E E E E E#. Number of Returns~ BA~ E@~ E@@~ E@~ E@@~ E j@~ E`@~ E@~  ET@~  E@~  E @~  E @~  Eh@# l!"#$%&'()*+,-./0123456789:;<=>? , Amount~ B<8A~ E@p~ E@~ E{@~ EqA~ EA~ ECA~ EA~ E A~ E@~ E A~ E @~ E@ #%!-Net Capital Gain (less loss):!B!E!E!E!E!E!E!E! E! E! E! E! E!#". Number of Returns~ "B0A~ "E@~ "E@~ "E}@~ "E@<@~ "E @~ "E@~ "E@@~ " E@~ " E,@~ " E@~ " E|@~ " EP@"##, Amount~ #B e`~ #E@~ #E@~ #E`c@~ #E@@~ #E>@~ #EA~ #EPZ@~ # EHA~ # E@~ # E`hA~ # ExA~ # EA##"$-Taxable IRA Distributions:$B$E$E$E$E$E$E$E$ E$ E$ E$ E$ E$#%. Number of Returns~ %B@~ %E@~ %Eܻ@~ %E@O@~ %E@~ %E@~ %E@@~ %E @~ % E@~ % E@~ % E@~ % Ed@~ % EO@%#&, Amount~ &BL{+A~ &E{@~ &E@~ &E@<@~ &E0@~ &EA~ &ExA~ &Ep A~ & Ev@~ & E'@~ & E@@~ & Eh@~ & Er@&#%'-Taxable Pensions / Annuities:'B'E'E'E'E'E'E'E' E' E' E' E' E'#(. Number of Returns~ (Bc A~ (E@~ (E@~ (E@~ (E@~ (E@~ (E@~ (E@@~ ( E0@~ ( E@~ ( Ex@~ ( Ex@~ ( Ec@(#), Amount~ )B溩~ )E@~ )EV@~ )E|A~ )EA~ )E&~ )E=$~ )E A~ ) E A~ ) E0|@~ ) E @~ ) E@~ ) E@)#*-Farm Net Income / Loss:*B*E*E*E*E*E*E*E* E* E* E* E* E*#+. Number of Returns~ +B@~ +E%@~ +E{@~ +E@~ +E@~ +E@@~ +E\@~ +E6@~ + E@~ + EH@~ + E@~ + E`@~ + EH@+#,, Amount~ ,B~ ,E@~ ,EV~ ,Ei~ ,E~ ,Eb@~ ,EL@~ ,E@l@~ , E@~ , E۷@~ , E@~ , E~ , E s,#"--Unemployment Compensation:-B-E-E-E-E-E-E-E- E- E- E- E- E-#.. Number of Returns~ .B@~ .Ev@~ .E@~ .E@@~ .E@@~ .E@E@~ .E@@~ .E!@~ . E<@~ . El@~ . E@Z@~ . E @~ . E@.#/, Amount~ /BA~ /E$@~ /EH@~ /E-@~ /E@@~ /E@~ /E@B@~ /E@~ / Eh@~ / Eh@~ / Ey@~ / E8@~ / E@/#'0-Taxable Social Security Income:0B0E0E0E0E0E0E0E0 E0 E0 E0 E0 E0#1. Number of Returns~ 1Bv@~ 1E?@~ 1Ep@~ 1E@~ 1E@~ 1E@@~ 1E@~ 1E@~ 1 Eһ@~ 1 Ep@~ 1 Ev@~ 1 Epv@~ 1 E c@1#2, Amount~ 2B0A~ 2Ee@~ 2E@@~ 2Ed@~ 2E`@~ 2E8A~ 2EA~ 2ElA~ 2 Ec@~ 2 E<@~ 2 E T@~ 2 E @~ 2 Eҩ@2#3- IRA Payments:3B3E3E3E3E3E3E3E3 E3 E3 E3 E3 E3#4. Number of Returns~ 4B@~ 4Eb@~ 4E`@~ 4E(@~ 4EI@~ 4E@~ 4E_@~ 4E@~ 4 EN@~ 4 E@~ 4 Ez@~ 4 ES@~ 4 E;@4#5, Amount~ 5B8@~ 5Epq@~ 5E@~ 5E0@~ 5E6@~ 5Ez@~ 5E@@~ 5E@~ 5 E@~ 5 E\@~ 5 EȖ@~ 5 Eo@~ 5 EW@5#(6/ Student Loan Interest Deduction:6B6E6E6E6E6E6E6E6 E6 E6 E6 E6 E6#7. Number of Returns~ 7BS@~ 7Epv@~ 7Ę@~ 7E@~ 7E/@~ 7E@~ 7E@~ 7E~ 7 E~ 7 E~ 7 E~ 7 E~ 7 E7#8, Amount~ 8B=@~ 8Ej@~ 8Eؒ@~ 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 @~ :E@~ :Ew@~ :E@~ :Es@~ :E@~ :Ee@~ :Eg@~ : E@~ : E@~ : E@~ : E@~ : E@n@:#;, Amount~ ;B@@~ ;Er@~ ;E@~ ;E-@~ ;E@~ ;E`@~ ;E@~ ;E@~ ; E&@~ ; E@~ ; Ee@~ ; E@~ ; EH@;#/<-'Self-Employed Retirement Plan Payments:<B<E<E<E<E<E<E<E< E< E< E< E< E<#=. Number of Returns~ =B@~ =E9@~ =E_@~ =Ex@~ =E@~ =E@~ =Ed@~ =Ev@~ = E@~ = E@~ = E@~ = Eg@~ = EO@=#>, Amount~ >Bf@~ >EL@~ >E@j@~ >E@~ >E@~ >E@~ >EI@~ >E@@~ > E@w@~ > Ek@~ > E6@~ > E̯@~ > E@>#?-Total Adjustments:?B?E?E?E?E?E?E?E? E? E? E? E? E?#@lABACDE FGHIJKLMNOPQRSTUVWXYZ[\]^_@. Number of Returns~ @BȪA~ @E @~ @E@~ @E@@~ @E@~ @Ep@~ @E`k@~ @E@:@~ @ EO@~ @ E,@~ @ Eȵ@~ @ E@~ @ EP|@@#A, Amount~ ABn%A~ AEp@~ AEt@~ AE @~ AER@~ AE @~ AE @~ AEr@~ A E @~ A Ej@~ A E@~ A E9@~ A E@A#B? AGI Amount~ BCjI ~ BF&G~ BFAQ~ BFXJA~ BFG/~ BFj~ BF2~ BFfS~ B FޤF~ B Fx>A~ B Fzm~ B FJL~ B FaB@"C-Total Itemized Deductions:CBCECECECECECECEC EC EC EC EC EC#D. Number of Returns~ DBh/A~ DEL@~ DE@~ DE@~ DE@~ DE@~ DE %@~ DEk@~ D E v@~ D E@~ D E@~ D E\@~ D E0@D#DDDDE, Amount~ EB~ EE @~ EEx@~ EEA~ EE3A~ EEk@~ EE}8A~ EE*dE~ E E"6~ E EA~ E E(A~ E EpA~ E EAE#EE!F-Total Standard Deduction:FBFEFEFEFEFEFEFEF EF EF EF EF EF#G. Number of Returns~ GBP+A~ GE@~ GE0*A~ GE A~ GEpA~ GE9A~ GE`@~ GE@~ G E@~ G E0@~ G Ey@~ G E@Q@~ G E2@G#H, Amount~ HB.B~ HE @~ HED~ HE42A~ HE.A~ HEZDG~ HEZ"A~ HEa@~ H E@@~ H EB@~ H E@~ H E@~ H E@`@H#HI-Taxable Income:IBIEIEIEIEIEIEIEI EI EI EI EI EI#IJ. Number of Returns~ JB C JG **  JG ** ~ JE0A~ JEA~ JE(1A~ JEpA~ JE@~ J E`@~ J E@~ J E@~ J EH@~ J E@J#K, Amount~ KB2d KG **  KG ** ~ KEv1A~ KEd~ KE[~ KEF ~ KEC~ K ENA~ K Er`~ K E~ K E!C~ K E&OVK#"L-Income Tax Before Credits:LBLGLGLELELELELEL EL EL EL EL EL#M. Number of Returns~ MBJC~ ME0@~ ME@~ ME A~ ME A~ ME 1A~ MEXA~ ME@~ M E @~ M E@~ M E@~ M EH@~ M E@M#N, Amount~ NBYA~ NEH@~ NE@~ NE(_A~ NEXtA~ NE&6=~ NEfST~ NE.A~ N Ex'*A~ N EA~ N E/~ N E$A~ N E,AN#O-Child Tax Credit:OBOEOEOEOEOEOEOEO EO EO EO EO EO#P. Number of Returns~ PBdQA~ PE3@~ PEH@~ PE@]@~ PE @~ PE9@~ PE@~ PEy@~ P E @ P G **  P G ** ~ P G~ P GP#Q, Amount~ QBA~ QE"@~ QE@~ QE@~ QE@ @~ QE@~ QE0@~ QEB@~ Q E@ Q G **  Q G ** ~ Q G~ Q GQ#R-Child Care Credit:RBRERERERERERERER ER GR GR GR GR#S. Number of Returns~ SB_@~ SE~ SE?@~ SE@~ SE@~ SE@|@~ SET@~ SE@~ S E4@~ S EP@~ S E@~ S E@Q@~ S E @S#T, Amount~ TB3@~ TE~ TE@~ TE@~ TE@~ TEz@~ TE@~ TEG@~ T E$@~ T EPt@~ T En@~ T E>@~ T E@T$U/Education Credits:UBUEUEUEUEUEUEUEU EU EU EU EU EU$V. Number of Returns~ VB;@~ VE@~ VEШ@~ VE@~ VE @~ VE^@~ VE@~ VEK@~ V E~ V E~ V E~ V E~ V EV#W, Amount~ WB@~ WE@~ WE@~ WE@~ WEz@~ WE@@~ WE=@~ WEX@~ 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`Z@ YG **  YG ** ~ YEԡ@~ YEj@~ YEr@~ YE@~ YEմ@~ Y Ez@~ Y E@~ Y E@~ Y E`@~ Y Ew@Y#Z, Amount~ ZB͸@ ZG **  ZG ** ~ ZEW@~ ZE@c@~ ZE x@~ ZE@~ ZE{@~ Z E@~ Z Eu@~ Z EԐ@~ Z E@~ Z EƠ@Z# [-General Business Credit:[B[G[G[E[E[E[E[E[ E[ E[ E[ E[ E[#\. Number of Returns~ \B@~ \E~ \E=@~ \E]@~ \Eh@~ \Ep|@~ \E@~ \Ez@~ \ E|@~ \ Ep@~ \ EPv@~ \ E\@~ \ EV@\#], Amount~ ]B]@~ ]E~ ]E@~ ]EI@~ ]E@d@~ ]Ep@~ ]E|@~ ]E@~ ] E@~ ] E@~ ] E@~ ] E`@~ ] E@]#^-Total Credits:^B^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^#^^^^_. Number of Returns~ _BlA~ _EL@~ _E@~ _E@~ _E @~ _E@~ _E @~ _E<@~ _ E@S@~ _ E@~ _ E@~ _ E@~ _ E{@_#`labcdefghijklmnopqrstuvwxyz{|}~`, Amount~ `BA~ `E$@~ `E@~ `E@~ `E`z@~ `E`h@~ `EA~ `E @~ ` E@@~ ` E@~ ` E@~ ` EО@~ ` E@`#``a-Self-Employment Tax:aBaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea#b. Number of Returns~ bBkA~ bER@~ bE@~ bE@&@~ bE]@~ bE @~ bE@~ bE)@~ b E@~ b E4@~ b E@~ b E@~ b Es@b#c, Amount~ cB A~ cE^@~ cEs@~ cE@~ cE@@~ cEM@~ cE@~ cE@~ c E@@~ c E@~ c E@~ c E.@~ c Eę@c#cd- Income Tax:dBdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed#e. Number of Returns~ eBܼ/A~ eE9@~ eE"@~ eEA~ eEGA~ eEA~ eEA~ eE0@~ e E @~ e E@~ e E@~ e E\@~ e E@e#f, Amount~ fB~ fE`p@~ fE]@~ fEA~ fEEA~ fEd*A~ fEK~ fEL,A~ f E)A~ f EA~ f E/~ f EA~ f EdAf#fg-Total Tax Liability:gBgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg#h. Number of Returns~ hBkB~ hE"@~ hE@~ hEzA~ hE(A~ hEA~ hEA~ hE@~ h E@~ h E@~ h E@~ h Ed@~ h E@h#i, Amount~ iBn`~ iE.@~ iEP@~ iEA~ iE,A~ iEU:~ iEJ4A~ iE;~ i EO6~ i EA~ i Em1~ i EA~ i E-Ai#j-Withholding Tax:jBjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej#k. Number of Returns~ kBNF~ kED@~ kExf A~ kEA~ kEhA~ kE( A~ kE5A~ kEk@~ k E)@~ k EU@~ k E@~ k E@~ k E@k#l, Amount~ lBf~ lE@~ lE@~ lEXMA~ lE.A~ lEA~ lEƉR~ lEL*A~ l Ex%A~ l EA~ l E_A~ l EHA~ l Ep@l#m-Estimated Tax Payment:mBmEmEmEmEmEmEmEm Em Em Em Em Em#n. Number of Returns~ nBA~ nE@~ nE+@~ nE@~ nE@~ nE@~ nE@~ nE+@~ n E#@~ n EO@~ n E@~ n EȒ@~ n E0@n#o, Amount~ oBU:A~ oEv@~ oE@~ oE@~ oE@~ oE@A~ oEhmA~ oE@A~ o E@A~ o E`@~ o EA~ o EdA~ o E|0Ao#p-Earned Income Credit:pBpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep#q. Number of Returns~ qBA~ qE@~ qE@~ qE@~ qE@~ qER@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq#r, Amount~ rB' A~ rE@~ rEQ@~ rE@a@~ rE?@~ rE8@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er#$s-Excess Earned Income Credit:sBsEsEsEsEsEsEsEs Es Es Es Es Es#t. Number of Returns~ tB V@~ tE@~ tE@P@~ tE3@~ tE@~ tE@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et#u, Amount~ uB#A~ uE@~ uE @~ uEd@~ uE@~ uEp@~ 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~ wB93A~ wEq@~ wEH A~ wEp A~ wE@A~ wE A~ wEA~ wE@~ w E @~ w E@~ w E@~ w E@@~ w E@w#x, Amount~ xB~ xE@~ xEA~ xE A~ xEf#~ xE2A~ xEZ_~ xE/A~ x EF6~ x EyA~ x E1~ x EIA~ x EȤAx#&y0Overpayment (Negative Amount):yByEyEyEyEyEyEyEy Ey Ey Ey Ey Ey#z. Number of Returns~ zB`).A~ zE;@~ zE A~ zE A~ zEyA~ zELA~ zEغA~ zEf@~ z E@~ z Eִ@~ z EX@~ z E@~ z E``@z#{, Amount~ {B9~ {E$~ {E~ {E~ {E ~ {E0~ {E8 ~ {E<~ { Ep~ { E~ { E~ { Es~ { E&{#"|-Tax Due at Time of Filing:|B|E|E|E|E|E|E|E| E| E| E| E| E|#}. Number of Returns~ }BA~ }E@~ }E@~ }E@~ }E@~ }Eg@~ }E`s@~ }E;@~ } E@~ } E@~ } E@~ } E@~ } Er@}#~, Amount~ ~B)~ ~E@~ ~E@~ ~E@p@~ ~E @~ ~E@~ ~E@~ ~EP@~ ~ Ep@~ ~ EJ@~ ~ EP@~ ~ E@~ ~ E@~##-Medical and Dental Expense:BEEEEEEE E E E E E#l. Number of Returns~ Bp@~ En@~ E@~ E@~ E@@~ E@x@~ E@~ E@~ E@~ En@~ Eb@~ E$@~ E#, Amount~ B(A~ ET@~ Epy@~ EA~ EOA~ EA~ Ev@~ E@~ E@~ E@@~ E @~ Et@~ E##-State and Local Income Tax:BEEEEEEE E E E E E#. Number of Returns~ Bx A~ E@~ E@~ E@~ E@~ EP[@~ E` @~ Ec@~ Ea@~ E@~ E@~ E@@~ E@#, Amount~ BVc~ EW@~ EB@~ E@~ E{@~ E/A~ E A~ EA~ ERA~ EE@~ E0A~ E@~ E4@#-Real Estate Tax:BEEEEEEE E E E E E#. Number of Returns~ BA~ E&@~ EQ@~ E@@~ Em@~ EC@~ E[@~ E@~ E@~ E@~ E&@~ E@@~ EH@#, Amount~ B*~ E@~ E@~ E@@~ E@~ Ep@~ E(A~ E GA~ E@~ E;@~ E5@~ E8@~ E@#-Taxes Paid Deduction:BEEEEEEE E E E E E#. Number of Returns~ B A~ E6@~ E @~ E@@~ E^@~ Eк@~ E@7@~ Ep@~ Eu@~ E@~ E@~ E\@~ E(@#, Amount~ Bn<~ E@~ E%@~ E @~ E+@~ EA~ E@2!A~ EA~ EZA~ E`xA~ E~A~ EO@~ EI@# -Interest Paid Deduction:BEEEEEEE E E E E E#. Number of Returns~ BؖA~ E@~ E@~ E@~ E@~ E@~ E`@~ E@~ E@~ E0@~ E@~ E@~ E~@#, Amount~ Bf~ E@~ E@~ Er@~ E~@~ EA~ E#A~ EA~ ED!A~ E`@~ E@~ E@~ E@# -Contributions Deduction:BEEEEEEE E E E E E#. Number of Returns~ BA~ E~ EF@~ E@~ E@@~ E~@~ EУ@~ EI@~ E@~ E3@~ E}@~ E@~ E؅@#1 Amount~ D~=~ H~ HT@~ H@@~ H @~ H@~ H;A~ H9A~ H+A~ H @~ Hp @~ H_@~ H@#% 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,> "