�\pjnwill00  ���� �4XBNB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��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/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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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  (�C  (�C  (�C  (�C  (��C  (�C "8�C "8��C  "<��C 8�C "8�C  "<�C  "<�C  <�C  <�C 8�C 8�C  <�C  <�C 8��C $"<�C <�C <��C $"<�C  ,�C  ,�C  ,�C  ,�C  ,�C  ,�C  ,�C  ,�C   ,�C  ,��C  ,��C  ,�C  ,C $ �C $ ��C $ ��C $ �������������������U} �} �  �  �l �� �� �� �  Z �� �� �� �q �} �g �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , MISSISSIPPI - - - - - - - . /Number of returns~ 0p�1A~ 0F�!~ 0A~ 0P�A~ 0`@~ 0@~ 0@~ 1q@ 2Number of joint returns~ -�A~ -@~ -{@~ -�$@~ -@~ -�@~ -@~ .@- 2%Number with paid preparer's signature~ -%A~ -qA~ -P@~ -�)@~ -pG@~ -@@~ -@J@~ .@3Number of exemptions~ -� �~ -6�;~ -,uA~ -A~ -�A~ -jA~ -@~ .@0@#/Adjusted gross income (AGI)~ 0C] ~ 0K2~ 0Z~ 06~ 0�~ 0΁~ 0,~ 1%*2"Salaries and wages in AGI: Number~ -K>~ -xA~ -X�A~ -`�A~ -@+@~ -@@~ -@~ .@4Amount~ -�@~ -j�~ -Z~ -��~ -jY~ -�~ -�;�~ .�y!2Taxable interest: Number~ -$.A~ -0@~ - @~ -� @~ -I@~ -@~ -@@~ .l@4Amount~ -p�)A~ -A~ -u@~ -p@~ -0@~ -@~ -0@~ .A2Dividends: Number ~ -A~ -@@~ -@~ -@~ -J@~ -@~ -@~ .2@4Amount~ -A~ -@~ -@~ -F@~ -:@~ -@~ -@~ .A850Business or profession net income (less loss): -------.4Number~ -h�A~ -@@~ -J@~ -@~ -@@~ -@~ -@~ .h@4Amount~ -n^~ -X� A~ -`@~ -A~ -�A~ -8A~ -pA~ .(�A2Number of farm returns~ -j@~ -@~ -+@~ -@~ -@~ -6@~ -:@~ .@42,Net capital gain (less loss) in AGI: Number~ -@y@~ -@~ -K@~ -@/@~ -@A@~ -9@~ -@~ .6@4Amount~ -.w:~ -@~ -}@~ -@~ -D@~ -@~ -�A~ . #A25*Taxable Individual Retirement Arrangements-------.4distributions: Number~ -@~ -@~ -@~ -@~ -@~ -@~ -J@~ .@4Amount~ -sA~ -.@~ -%@~ -@~ -�@~ - !@~ - @~ . d@.2&Pensions and annuities in AGI: Number~ -P!A~ -`_@~ -@~ -`@~ -@~ -@~ -@~ .@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 4Amount~ -�7�~ -A~ -T A~ -I!A~ -"~ -hIA~ -ȿA~ .T@*!2"Unemployment compensation: Number~ !-I@~ !-@~ !-D@~ !-@~ !-@~ !-@~ !-؏@~ !.S@"4Amount~ "-A~ "-p@~ "-@@~ "-V@~ "-@~ "-һ@~ "-@~ ".`p@0#2(Social Security benefits in AGI: Number~ #-@~ #-@~ #-@~ #-@x@~ #-@~ #-<@~ #-o@~ #.H@$4Amount~ $-6�'~ $-@~ $-@~ $-AA~ $- / A~ $-p@~ $- @~ $.@@1%2)Self-employment retirement plans: Number~ %-4@~ %- d@~ %-c@~ %-|@~ %-ȅ@~ %-@~ %-Ę@~ %.@&4Amount~ &-@~ &-@@~ &- @~ &-@~ &-@~ &-@~ &-@@~ &.@+'3#Total itemized deductions: Number~ '-�A~ '-@U@~ '-@~ '-@~ '-@~ '-�@~ '-@~ '.]@(2Amount~ (-Fk"~ (-X�A~ (-|�A~ (-�)A~ (-/A~ (-&A~ (-0B(A~ (.�%A.)2&State and local income taxes: Number~ )6`A~ )6@~ )6@@~ )6�@~ )6@~ )6V@~ )6�6@~ )7@*4Amount*6s&A*6jt�+@~ *6@~ *6 h@~ *6DA~ *6�"�@~ *6VA~ *7A#+2Real estate taxes: Number~ +6z A~ +6Z@~ +6K@~ +6@~ +6@P@~ +6`@~ +6@~ +7Z@,4Amount~ ,6SA~ ,6'@~ ,6.@~ ,6�@~ ,6@~ ,6@~ ,6@~ ,7@-2Taxes paid: Number~ --\�A~ --@~ --@~ --@~ --P@~ --�@~ --@@~ -.Y@.4Amount.-O��0A.-SE@~ .-@~ .-.A~ .- A~ .-hA~ .- A~ .. A/2Interest paid: Number~ /-] A~ /-k@~ /-@~ /-@~ /-@~ /-@~ /-@~ /.@04Amount~ 0-.ta~ 0-@~ 0-@@~ 0-A~ 0-p�A~ 0-X�A~ 0-`�A~ 0.�A12Contributions: Number~ 1-k A~ 1-q@~ 1-@~ 1-�,@~ 1-]@~ 1-@@~ 1-@y@~ 1.@24Amount~ 2-A~ 2- E@~ 2-�4@~ 2-A~ 2-� A~ 2-{A~ 2-0�A~ 2.� A33Taxable income: Number~ 3- d)A~ 3- A~ 3-�A~ 3-�A~ 3-@~ 3-@~ 3-`@~ 3.b@42Amount~ 4-"µ~ 4-V-A~ 4-Nh}~ 4-2�~ 4-B=~ 4-�~ 4-~�~ 4. p�#53Total tax credits: Number~ 5-A~ 5-P-@~ 5-�@~ 5-e@~ 5-@E@~ 5-�0@~ 5-@~ 5.@62Amount6-�""�A~ 6-@@~ 6-�@~ 6-�@~ 6-`@~ 6-@~ 6-@6.Zd;_O@!72Child tax credit: Number~ 7-�A~ 7-@~ 7-@~ 7-�7@~ 7-#@~ 7-�-@~ 7-&@~ 7.84Amount~ 8-ȌA~ 8-@~ 8-P@~ 8-@~ 8-`@~ 8-@:@~ 8-8@~ 8."92Child care credit: Number~ 9-@@~ 9-@~ 9-o@~ 9-_@~ 9-@~ 9-@~ 9-֩@~ 9.|@:4Amount~ :-@~ :-@~ :->@~ :-^@~ :-@~ :-b@~ :-L@~ :.@l@&;3Earned income credit: Number~ ;-A~ ;-A~ ;-�9@~ ;-@~ ;-~ ;-~ ;-~ ;.<2Amount~ <-H5'A~ <-�#A~ <-p@~ <-@~ <-~ <-~ <-~ <.3=5+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>4Number~ >-A~ >- A~ >-PW@~ >-@~ >-~ >-~ >-~ >.?4Amount~ ?-�*~ ?-$~ ?-0@~ ?-@~ ?-~ ?-~ ?-~ ?.@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �>K �ZL �XM �PN �ZO �[P�UQ�[R�RS�!T�WU�QV�WW�VX�Y�\Z�X[�W\�V]�^�V_�T@3Income tax: Number~ @-�%A~ @-A~ @-h�A~ @-0 A~ @-p@~ @-@~ @-@~ @.e@A8Amount~ A7_�~ A7@~ A7�A~ A7`A~ A76�*~ A7N)"~ A7/~ A7@�2A%B3Total tax liability: Number~ B-f�/~ B-J A~ B-ؾA~ B-}A~ B-P@~ B-@~ B-`@~ B.j@C2Amount~ C-Fr ~ C-'A~ C- A~ C-R"~ C-�&A~ C-v$~ C-^�2~ C.AM+D3#Tax due at time of filing: Number~ D-AA~ D-@2@~ D-@~ D-@~ D-)@~ D-@~ D-@~ D.-@E2Amount~ E- ~ E-@@~ E- @~ E-@]@~ E-`j@~ E-@Z@~ E-`@~ E.pRAF3Overpayments: Number~ F-8~ F-MA~ F-�A~ F-A~ F-Ў@~ F-a@~ F-:@~ F.@G2Amount~ G-� w~ G-6�7~ G-H�A~ G-D)A~ G-8�A~ G-�#@~ G-В@~ G.@H: FOOTNOTES:H9H9H9H9H9H9H9H9:I;2Details may not add to totals because of rounding.VJ<NThis table presents aggregates of all returns filed and processed through the TK<LIndividual Master File (IMF) system during Calendar Year 2003. In general, LL<Dduring administrative or Master File processing, taxpayer reporting VM<Ndiscrepancies are corrected only to the extent necessary to verify the income WN<Otax liability reported. Most of the other corrections to the taxpayer records QO<Iused for these statistics could not be made because of time and resource WP<Oconstraints. The statistics in this table should, therefore, be used with the NQ<Fknowledge that some of the data have not been perfected or edited for R<statistical purposes.SS<KClassification by State was usually based on the taxpayer's home address. MT<Eobever, some taxpayers may have used the address of a tax lawyer or SU<Kaccountant or the address of a place of business; moreover, such addresses RV<Jcould each have been located in a State other than the State in which the W<taxpayer resided.XX<PThis table includes (a) "substitutes for returns," whereby the Internal Revenue TY<LService constructs returns for certain non-filers on the basis of available SZ<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 `�la�Rb�Uc�Zd�Ze�Xf�[g�Yh�Ti�Sj�Rk�Wl�Ym�Yn�Uo�3p�>�����������?�:�7��<Finclude amounts that did not have to be reported by taxpayers with no Qa<I"adjusted gross income." (Adjusted gross income is the total from which Vb<Nthese deductions would normally be subtracted.) In addition, if standard and Vc<Nitemized deductions were both reported on a tax return, the form of deduction Td<Lactually used in computing income tax was the one used for the statistics. We<OTherefore, if the standard deduction was the form of deduction used, the total Uf<Mreported for itemized deductions was excluded from the statistics. obever, Pg<Hthe component deductions were not similarly excluded. As a result, the Oh<Gnumber of returns and related amounts for the component deductions are Ni<Fslightly overstated in relation to the grand total shown for itemized Sj<Kdeductions. These components are also overstated in relation to the total Uk<Mbecause there was a statutory limitation on the total of itemized deductions Ul<Mthat could be claimed by certain high-income taxpayers. This limitation did Qm<Inot affect the component deductions, the sum of which therefore exceeded /n<'the total used in computing income tax.:o<2Income tax includes the "alternative minimum tax."Zp<RTotal tax liability differs from "income tax" in that it is the sum of income tax Xq<Pafter subtraction of all tax credits except the "earned income credit," and, in Rr<Jaddition, includes the "alternative minimum tax," taxes from recapture of Ps<Hprior-year investment and low-income housing credits, tax applicable to Rt<JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-Nu<Femployment income and on certain tip income, and certain other income-v<related taxes.Mw=EEarned income credit includes both the refundable and non-refundable Rx=Jportions. The non-refundable portion could reduce income tax and certain Py=Hrelated taxes to zero; credit amounts in excess of tax, or amounts when ;z=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 �<��V��N��PR=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 ]�=UComputing Center, Master File Service Support Branch. Unpublished data. October 2004.= H�l*> ��" ������������������������������