\pjnwill00 8IXa ;(~D!aR}3OB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 nArial1 xArial1 xArial1 Arial1 xArial1 xArial&?'?(?)?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 "C "C "<C "<C "<C "C  C #C  C "<C "<C "<C "<C "<C "<C xAC  ,C  ,C  ,C  ,C  ,C #<C  ,U} #}   Xl6666      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)          >D33333%3Size of Adjusted Gross Income3 3 3 3 3 45? New JerseyB Breakeven~ 7?~ 8@~ 8@~ 8L@~ 8j@~ 8O@~  8j@~  8OA~  8jA~  8A~  8.A5@BTotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and5ACReturns  Loss~ 9@~ 9@~ 9L@~ 9j@~ 9O@~ 9j@~  9OA~  9jA~  9A~  9.A  Over:.*!!!!!!! ! ! ! ! ! + Returns Count~ E~ H@~ H8%A~ HN$~ HfA~ H -~ H #~ HԷA~ HT+A~ HP@~ HN@~ H@~ H@ " +Joint Returns Count~ E6%_~ H@~ H{@~ H09@~ H@~ H A~ HxA~ H`A~ HuA~ Hp@~ HZ@~ H@@~ HB@ " +Single Returns Count~ E,~ H'~ H ~  Hs~  Hza~  H^}~  Hz~  HyR" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ Ej~ H'@~ HpA~ HpwA~ H08 A~ H|A~ H0A~ H tA~  H`QA~  H@~  HP@~  Hp@~  H>@"+ Amount~ E~ HУ@~ HqA~ HA~ HA~ H!2~ Hغ-A~ H~,~  H%1~  H\A~  H&51~  HA~  H3A",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ E- A~ HJ@~ H@~ H,@~ HA@~ H,@~ H@~ H@~  H@~  HI@~  H@~  H@~  H@"+ Amount~ E,DA~ H@~ H@@~ H@~ H@~ HA~ HP A~ HA~  Hp\A~  H 5A~  H KA~  H@4A~  H^*",Dividends Received:EHHHHHHH H H H H H"- Number of Returns~ EES~ Hs@~ HA~ HR@~ H@X@~ HJA~ Hz A~ HA~  HA~  H @~  H%@~  H@~  H@"+ Amount~ Eb'~ H *@~ Hp^A~ H0J A~ HpA~ H]A~ H8[A~ H^A~  Hs"~  HyA~  Hv(-~  H^A~  H8" ,State and Local Refunds:EHHHHHHH H H H H H"- Number of Returns~ E.A~ Hʨ@~ H@~ H@~ H @~ H0!A~ Hx A~ H0\A~  H`A~  H@~  H`,@~  H@~  HK@"+ Amount~ E$#0A~ H@~ H@~ H@~ H@~ H@~ H`E@~ H"@~  HA~  H@1@~  HA~  HO@~  Hh A"6,.Business or Profession Net Income (less loss):EHHHHHHH H H H H H"- Number of Returns~ EA~ H̿@~ H;@~ Hd@~ H`@~ H@~ Hx@~ H@~  H@~  HT@~  H@~  H@~  HО@" l!"#$%&'()*+,-./0123456789:;<=>? + Amount~ Ep~ H~ HA~ HA~ HA~ H8&A~ H+A~ H'A~ H G~ H^x1~ H:A~ H ~ H,A "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "E/A~ "H@~ "HЎ@~ "HU@~ "H@@~ "H~A~ "HA~ "H@EA~ " HеA~ " H@@~ " H@~ " H@~ " Ht@""#+ Amount~ #Ef~ #H@~ #HJ@~ #H@*@~ #H@~ #Hpb@~ #HA~ #HxL A~ # HlYA~ # HA~ # H7A~ # HG~ # H^d#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %ETA~ %HԔ@~ %HT@~ %H@~ %H @~ %H.@~ %H@~ %H b@~ % Ha@~ % H@~ % H@~ % H@~ % H0@%"&+ Amount~ &Ev~ &HH@~ &H@~ &H` A~ &H8 A~ &H̛A~ &Hv"~ &HA~ & HD%~ & HA~ & HA~ & H@~ & H@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (E*~ (H@~ (H@@~ (H@~ (Ht@~ (H@~ (H@@~ (HP@~ ( H`~@~ ( Hu@~ ( H@~ ( HB@~ ( Hx@(")+ Amount~ )E~ )H%@~ )H A~ )H-A~ )H9~ )H l~ )Hn@A~ )H7A~ ) Hx97A~ ) H#~ ) H #A~ ) H@~ ) Hu@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +E@~ +Hv@~ +H@~ +H@~ +H`@~ +H@~ +H,@~ +H@~ + Hx@~ + H@~ + H@~ + H`e@~ + Hc@+",+ Amount~ ,E~ ,H+~ ,H~ ,H~ ,H~ ,H~ ,H~ ,H~ , H~ , H~ , H~ , H&~ , H,""-,Unemployment Compensation:-E-H-H-H-H-H-H-H- H- H- H- H- H-".- Number of Returns~ .EPA~ .H @~ .H@~ .H@@~ .H@~ .H@~ .Hx@~ .HM@~ . H@@~ . H+@~ . H@~ . H@@~ . Hd@."/+ Amount~ /E.U~ /H@~ /HP@~ /HA~ /H@ A~ /HA~ /HXV A~ /HA~ / H@~ / H@~ / H @~ / HШ@~ / Hx@/"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 H0 H0"1- Number of Returns~ 1E0A~ 1H`@~ 1H@~ 1Hg@~ 1Hz@~ 1HP@~ 1H@:@~ 1H@~ 1 H@~ 1 H@~ 1 H@~ 1 H*@~ 1 Hؔ@1"2+ Amount~ 2E#~ 2H@~ 2H@~ 2H@~ 2H@~ 2HV)~ 2H}G~ 2H&*.~ 2 H$~ 2 H rA~ 2 H`' A~ 2 H@~ 2 H@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4E@~ 4H}@~ 4H@~ 4H@~ 4H@~ 4H@@~ 4H@~ 4H@@~ 4 H@~ 4 H@~ 4 H@~ 4 H`@~ 4 Hs@4"5+ Amount~ 5E\A~ 5Hd@~ 5H@~ 5H@~ 5H@%@~ 5H{@~ 5H@~ 5H @~ 5 Hm@~ 5 H@~ 5 H@~ 5 H|@~ 5 H@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7EP@~ 7H}@~ 7H1@~ 7H@~ 7H@~ 7H@~ 7H[@~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8Ew@~ 8Hp@~ 8HΩ@~ 8H@~ 8H}@~ 8H @~ 8H@~ 8H~ 8 H~ 8 H~ 8 H~ 8 H~ 8 H8"(9, S.E. Health Insurance Deduction:9E9H9H9H9H9H9H9H9 H9 H9 H9 H9 H9":- Number of Returns~ :E @~ :H@~ :H]@~ :H@~ :H3@~ :H4@~ :H$@~ :H@~ : H@~ : H@~ : H@~ : H@~ : H@:";+ Amount~ ;EA~ ;H@~ ;H@~ ;HD@~ ;H@~ ;H@~ ;HQ@~ ;H@@~ ; H@~ ; H@~ ; H.@~ ; Hp@~ ; H*@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =E3@~ =HT@~ =Hp@~ =H،@~ =H@~ =H,@~ =H@~ =H׷@~ = H@~ = H@~ = H@~ = H0@~ = Hܒ@=">+ Amount~ >E&"~ >Hx@~ >H؂@~ >Hf@~ >HX@~ >H@~ >H/@~ >H`@~ > H@~ > H @~ > H A~ > H@@~ > H.@>"?,Total Adjustments:?E?H?H?H?H?H?H?H? H? H? H? H? H?"@lAB=CDE FGHIJKLMNOPQRSTUVWXYZ[\]^_@- Number of Returns~ @EO`~ E H~ E Hʶ~ E HSA~ E Hmg~ E HjE"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GElAA~ GH3@~ GH$A~ GHDA~ GH4A~ GH`ZA~ GH@%A~ GH@~ G H<@~ G H6@~ G HT@~ G Hp@~ G He@G"H+ Amount~ HE~ HH@@~ HH.~ HH:~ HH~ HHN~ HH:[K~ HH\A~ H H%A~ H H@~ H H@~ H H@~ H H@H"HI,Taxable Income:IEIHIHIHIHIHIHIHI HI HI HI HI HI"IJ- Number of Returns~ JE0IA JJ** JJ**~ JH>A~ JH/A~ JH>,~ JHn"~ JHA~ J H&A~ J H{@~ J HD@~ J H@@~ J Hz@J"K+ Amount~ KE* KJ** KJ**~ KHҹ~ KHJ\~~ KHV]~ KH~l~ KHR 1~ K H~#~ K HNi~ K HғR~ K H~ K HF!K""L,Income Tax Before Credits:LELJLJLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ MEZ~ MHN@~ MH4 A~ MH<=A~ MHl0A~ MH,~ MH"~ MHA~ M H&A~ M H{@~ M HD@~ M H@~ M Hz@M"N+ Amount~ NE ~ NH@Z@~ NH`@~ NHA~ NH,9~ NHj~ NH:B~ NH^d~ N H1m~ N H JA~ N H?~ N Hv~ N HNJN"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PE@/~ PH@R@~ PHb@~ PHP#@~ PHp"@~ PHA~ PH XA~ PHA~ P H`@~ P H0t@~ P H@~ P J~ P JP"Q+ Amount~ QE$A~ QHC@~ QH1@~ QHu@~ QHW@~ QHA~ QHA~ QHXA~ Q Hd@~ Q H`@~ Q H@~ Q J~ Q JQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR HR HR JR JR"S- Number of Returns~ SE@% A SJ** SJ**~ SH_@~ SH@~ SHN@~ SHF@~ SH @~ S H`@~ S H@~ S H8@~ S H8@~ S Hs@S"T+ Amount~ TEp@ TJ** TJ**~ TH@~ TH@~ TH@~ TH@@~ THR@~ T H@~ T H@~ T H@~ T H@~ T H`g@T#U.Education Credits:UEUJUJUHUHUHUHUHU HU HU HU HU HU#V- Number of Returns~ VE(G A~ VH@~ VH@~ VH`N@~ VH@~ VH0@~ VH@@~ VH@ V J**~ V H V J**~ V H~ V HV"W+ Amount~ WE(l A~ WH@~ WH@~ WH @~ WH>@~ WH@~ WH@~ WH@ W J**~ W H W J**~ W H~ W HW"X,Foreign Tax Credit:XEXHXHXHXHXHXHXHX JX HX JX HX HX"Y- Number of Returns~ YEXA~ YH&@~ YH@~ YH@~ YHk@~ YHu@~ YHm@~ YH@~ Y Hs@~ Y H@~ Y H@~ Y H@~ Y H@Y"Z+ Amount~ ZEp@ ZJ*~ ZHc@~ ZHq@~ ZHpw@~ ZHd@~ ZHL@~ ZH$@~ Z HO@~ Z HԴ@~ Z H@~ Z HL@~ Z H@Z" [,General Business Credit:[E[J[H[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \EӶ@~ \H~ \HB@~ \H@X@~ \Hc@~ \H~@~ \Hh@~ \Hh@~ \ Hx@~ \ H@~ \ H,@~ \ H0|@~ \ H{@\"]+ Amount~ ]E@~ ]H~ ]H(@~ ]HJ@~ ]H``@~ ]Hȃ@~ ]H(@~ ]Hx@~ ] H@~ ] Hx@~ ] Hj@~ ] H4@~ ] HD@]"^,Total Credits:^E^H^H^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _EZ[~ _Hn@~ _H@@~ _H8A~ _H A~ _Ht~A~ _HMA~ _H0A~ _ HTA~ _ H@@~ _ H@~ _ H@~ _ H@_"`labcdefghijklmnopqrstuvwxyz{|}~`+ Amount~ `E2N~ `HH@~ `H­@~ `H i@~ `HA~ `H,A~ `H@A~ `HA~ ` H0@~ ` H@~ ` H/@~ ` HW@~ ` Hp@`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bEbA~ bH$@~ bH@~ bH@~ bH@~ bHr@~ bHo@~ bH@@~ b H@~ b H@~ b HE@~ b H̷@~ b H@b"c+ Amount~ cEL~ cH@~ cH@ @~ cH @~ cH@@~ cHzA~ cH}A~ cH%A~ c HEA~ c H c@~ c HA~ c H@~ c Ht@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eEXzHA~ eHY@~ eH/ A~ eH 5A~ eHyA~ eHdd%A~ eH"~ eHA~ e Hl&A~ e H@~ e H`J@~ e H@~ e H~@e"f+ Amount~ fE^F ~ fH@~ fH@~ fHMA~ fHv.~ fH%DA~ fHv~ fHƱ~ f Hbh~ f Hm~ f H-~ f H~ f H.nf"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hE*~ hHد@~ hH8A~ hH4TA~ hHDaA~ hH<%A~ hHe!A~ hH0A~ h H(A~ h H @~ h HI@~ h H@@~ h Hx@h"i+ Amount~ iEbh ~ iH@~ iH\@~ iHA~ iH3~ iHR9~ iH~ iHr~ i Hgt~ i HKA~ i HRZ~ i HV~ i HJhi"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kE^~ kH@~ kHA~ kHA~ kH$A~ kH4R%A~ kHs!~ kHA~ k HttA~ k Hp8@~ k HP@~ k H@~ k Hk@k"l+ Amount~ lEӥ~ lH@~ lH A~ lHTg$A~ lHI~ lH~ lHbe~ lHR@~ l H,CVA~ l H~ l HJ_~ l H~ l H l"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nE( A~ nH̳@~ nHK@~ nH`@~ nH@~ nH@~ nH@~ nH]@~ n H@@~ n H@@~ n H @~ n H?@~ n H@n"o+ Amount~ oE ~ oHK@~ oH@~ oH@~ oH Q@~ oH@A~ oHS ~ oHA~ o H.~ o H @!A~ o Hjj~ o HH10A~ o H׫o"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qEA~ qH@~ qHA~ qHpHA~ qH@#@~ qHx@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rE$j&A~ rHf@~ rH A~ rHYA~ rH@@~ rH@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tEA~ tH@~ tHPA~ tHX)A~ tH`@~ tH@~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uE~&~ uH@~ uHH A~ uHA~ uH/@~ uHx@~ uH~ uH~ u H~ u H~ u H~ u H~ u Hu"v,Total Tax Payments:vEvHvHvHvHvHvHvHv Hv Hv Hv Hv Hv"w- Number of Returns~ wERs~ wH@~ wH!A~ wH A~ wH@A~ wHF&A~ wHj!A~ wHA~ w HA~ w Hm@~ w H5@~ w H@@~ w Hv@w"x+ Amount~ xE;` ~ xH`@~ xH.A~ xH~kI~ xHH6A~ xH~ xHzY<~ xH#'~ x H[~ x H~ x HRW~ x H}~ x Hx"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zEU~ zH@~ zHg A~ zHA~ zH%A~ zHV)$~ zHHsA~ zHA~ z HXA~ z H@~ z H`{@~ z Hu@~ z H@z"{+ Amount~ {ED~ {H~ {H~ {H)~ {Hq~ {H~ {H U~ {HT*~ { Hv~ { H,@~ { H ~ { H~ { H`{""|,Tax Due at Time of Filing:|E|H|H|H|H|H|H|H| H| H| H| H| H|"}- Number of Returns~ }E/~ }H@~ }H`@~ }H@ @~ }H @~ }H<@~ }H@~ }H@~ } H@~ } Hz@~ } H m@~ } H@~ } H@}"~+ Amount~ ~E~ ~Hl@~ ~H`@~ ~H5@~ ~H;@~ ~HA~ ~H8 A~ ~Hp A~ ~ H(A~ ~ H A~ ~ H)~ ~ HA~ ~ H*A~"#,Medical and Dental Expense:EHHHHHHH H H H H H"l*3bRmffnldnoio- Number of Returns~ EA~ Hõ@~ H@~ H ;@~ H@m@~ H@~ H@u@~ H@~ H@~ H@~ H\@~ HV@~ H.@"+ Amount~ E~ Hw@~ HHA~ HxA~ HA~ H@\A~ HWA~ H@A~ H@~ Hi@~ H@~ H@~ H@"#,State and Local Income Tax:EHHHHHHH H H H H H"- Number of Returns~ Eh~ H@~ H@@~ H@~ HL@~ HA~ H:A~ H0DA~ HA~ H`@~ H@~ H@~ H&@"+ Amount~ E;~ H@~ HP@~ H@~ H3@~ HA~ HtW%A~ H)A~ Hc5A~ H5~ Hu~ Hh,A~ HԀ",Real Estate Tax:EHHHHHHH H H H H H"- Number of Returns~ E]`~ H@~ H@@~ H@~ H@~ H@A~ HA~ HA~ H,A~ HpU@~ H@~ H@@~ H@"+ Amount~ E~ H @~ H@~ HA~ HA~ H|;-A~ H.=X~ H%Q~ H`~ H%A~ H.s;~ HA~ HgA",Taxes Paid Deduction:EHHHHHHH H H H H H"- Number of Returns~ El~ H7@~ H@~ H`@~ H@~ HA~ HA~ HcA~ HA~ H@~ HP@~ H@~ H/@"+ Amount~ Er|M~ H@~ H A~ HOA~ HtA~ H^rU~ H^~ Hf~ Hh~ H"b~ HfFA~ H2A~ H" ,Interest Paid Deduction:EHHHHHHH H H H H H"- Number of Returns~ EKU~ H}@~ H@@~ HH@~ H-@~ H A~ HA~ H/A~ HA~ HW@~ H0@@~ H@~ H@"+ Amount~ E@~ HU@~ H0@~ H.A~ HlA~ H#\~ H~ H.؇~ HZI~ HI~ Hf~ H4A~ H,!A" ,Contributions Deduction:EHHHHHHH H H H H H"- Number of Returns~ E+e~ H~ HP@~ HPO@~ H@~ HxA~ H %A~ HxA~ H^A~ H@~ H2@~ H@L@~ H@"0 Amount~ G:SA~ K~ K@@~ KD@~ K0A~ KDwA~ K.~+~ K<<$A~ K(A~ K\ A~ K#A~ K,A~ K^0"$ FOOTNOTES:"($* - Less than $500."(J$B** - Omitted to avoid disclosure of specific taxpayer information."(:%2Details may not add to totals because of rounding."(U%MSpecial Note: These data include Tax Year 2000 returns that were filed after "(N%FDecember 31, 2001, for those taxpayers who were granted an additional "(N%Fextension of time to file because of the events of September 11, 2001."(V$NThis table presents aggregates of all returns filed and processed through the "(T$LIndividual Master File (IMF) system during Calendar Year 2002. In general, "(L$Dduring administrative or Master File processing, taxpayer reporting "(V$Ndiscrepancies are corrected only to the extent necessary to verify the income "(W$Otax liability reported. Most of the other corrections to the taxpayer records "(Q$Iused for these statistics could not be made because of time and resource "(W$Oconstraints. The statistics in this table should, therefore, be used with the "(N$Fknowledge that some of the data have not been perfected or edited for "(l5kekj1plkj'jhffinnlomhgfkmmiG$statistical purposes."(S$KClassification by State was usually based on the taxpayer's home address. "(M$Eobever, some taxpayers may have used the address of a tax lawyer or "(S$Kaccountant or the address of a place of business; moreover, such addresses "(R$Jcould each have been located in a State other than the State in which the "($taxpayer resided."(X$PThis table includes (a) "substitutes for returns," whereby the Internal Revenue "(T$LService constructs returns for certain non-filers on the basis of available "(S$Kinformation and imposes an income tax on the resulting estimate of the tax "(R$Jbase, i.e., "taxable income," and (b) returns of nonresident or departing "($aliens."(R$JItemized deductions include any amounts reported by the taxpayer, even if "(P$Hthey could not be used in computing "taxable income," the base on which "(N$Fthe regular income tax was computed. Thus, total itemized deductions "(N$Finclude amounts that did not have to be reported by taxpayers with no "(Q$I"adjusted gross income." (Adjusted gross income is the total from which "(V$Nthese deductions would normally be subtracted.) In addition, if standard and "(V$Nitemized deductions were both reported on a tax return, the form of deduction "(T$Lactually used in computing income tax was the one used for the statistics. "(W$OTherefore, if the standard deduction was the form of deduction used, the total "(U$Mreported for itemized deductions was excluded from the statistics. obever, "(P$Hthe component deductions were not similarly excluded. As a result, the "(O$Gnumber of returns and related amounts for the component deductions are "(N$Fslightly overstated in relation to the grand total shown for itemized "(S$Kdeductions. These components are also overstated in relation to the total ((U$Mbecause there was a statutory limitation on the total of itemized deductions ((U$Mthat could be claimed by certain high-income taxpayers. This limitation did ((Q$Inot affect the component deductions, the sum of which therefore exceeded ((/$'the total used in computing income tax.((:$2Income tax includes the "alternative minimum tax."11111111 1 1 1 1 1((Z$RTotal tax liability differs from "income tax" in that it is the sum of income tax 11111111 1 1 1 1 1((X$Pafter subtraction of all tax credits except the "earned income credit," and, in 11111111 1 1 1 1 1((lR$Jaddition, includes the "alternative minimum tax," taxes from recapture of 11111111 1 1 1 1 1((P$Hprior-year investment and low-income housing credits, tax applicable to 11111111 1 1 1 1 1((R$JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-11111111 1 1 1 1 1((N$Femployment income and on certain tip income, and certain other income-11111111 1 1 1 1 1(($related taxes.11111111 1 1 1 1 1((M&EEarned income credit includes both the refundable and non-refundable 11111111 1 1 1 1 1((R&Jportions. The non-refundable portion could reduce income tax and certain 11111111 1 1 1 1 1((P&Hrelated taxes to zero; credit amounts in excess of tax, or amounts when 11111111 1 1 1 1 1((;&3there was no tax liability at all, were refundable.11111111 1 1 1 1 1((6&.AGI Amount is less deficits, where applicable.11111111 1 1 1 1 1((3&+Tax-exempt Interest is not included in AGI.11111111 1 1 1 1 1((R&JTotal Credits excludes the "earned income credit," shown separately below.11111111 1 1 1 1 1((N&FExcess Earned Income Credit, or the refundable portion of the "earned 11111111 1 1 1 1 1((V&Nincome credit" equals the amount in excess of "total tax liability," which is 11111111 1 1 1 1 1((R&Jshown in the table. The excess credit shown includes any "advance earned 11111111 1 1 1 1 1((J&Bincome credit payments" for those returns that had such an excess.11111111 1 1 1 1 1((L&DSOURCE: Internal Revenue Service, Information Services, Martinsburg 11111111 1 1 1 1 1((P&HComputing Center, Master File Service Support Branch. Unpublished data.11111111 1 1 1 1 1((& April 2003.11111111 1 1 1 1 1((&11111111 1 1 1 1 1((&11111111 1 1 1 1 1((&11111111 1 1 1 2 2((&11111111 1 1 1 2 2((&11111111 1 1 1 2 2((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((l11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1((11111111 1 1 1 1 1(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(("""""""" " " " " "(("""""""" " " " " "(("""""""" " " " " "(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(("""""""" " " " " "(("""""""" " " " " "(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(('''''''' ' ' ' ' '(("""""""" " " " " "(("""""""" " " " " "(("""""""" " " " " "((l     '''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " )"""""""" " " " " )"""""""" " " " " ) ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  '"""""""" " " " " "'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " """"""""" " " " " "(((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ( l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hKL,> "