�\pjnwill00  ����  4;CPB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��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  (�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 �} �d �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��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$or more% & '~ (L@~ (j@~ (O@~ (j@~ (jA) * ~ +�?~ +@~ +@~ +@~ +@~ +@~ +@~ , @ -NEW YORK . . . . . . . / 0Number of returns~ 1ξ ~ 1�*�~ 1fvF~ 1j&b~ 12E~ 1t�"A~ 1X�"A~ 2@ A 3Number of joint returns~ .mFA~ .A~ .PA~ .H�A~ .L%~ .A~ .hA~ /A- 3%Number with paid preparer's signature~ .c@~ .r~ .)~ .z-A~ .�&A~ .eA~ .�A~ /A4Number of exemptions~ ."~ .)~ .~ .�~ .^~ .c~ .j~ /X#A#0Adjusted gross income (AGI)~ 1xal~ 1�-o~ 1�~ 1F~ 1��~ 1� ~ 1�~ 2_ *3"Salaries and wages in AGI: Number~ .:'�~ .�4�~ .t�.A~ .�26A~ .q/A~ .@>!A~ .|x!A~ /p�A5Amount~ .�5P~ .Z�?~ .c�~ .� � ~ .B6� ~ .V ~ .�#�~ /!3Taxable interest: Number~ .�'~ .VH~ .�=A~ .,A~ .*A~ . ~ .S#~ /P A5Amount~ ."�~ .j~ .&~ .C~ .�#L~ .6~ .d\~ /?3Dividends: Number ~ .Fґ~ .4� A~ .hA~ .H�A~ .,A~ .(�A~ .4QA~ /A5Amount~ .ʙ5~ .r)A~ .A~ .|%~ .8['A~ ."A~ .jN~ /މ&860Business or profession net income (less loss): ......./5Number~ .yO~ . A~ .@~ .HA~ .hpA~ .@~ .� �@~ /@5Amount~ .2�4~ .�>�~ .FBA~ .RW~ .R7A~ .3A~ .�9�~ /s3Number of farm returns~ .;@~ .B@~ .Ь@~ .ֵ@~ .a@~ .@~ .8@~ /@43,Net capital gain (less loss) in AGI: Number~ .zl~ .h�A~ .A~ .�4A~ .A~ . A~ .PA~ /�A5Amount~ .��~ .QA~ .ܙ@~ .`@~ .\A~ .X=A~ .M~ /`R26*Taxable Individual Retirement Arrangements......./5distributions: Number~ . A~ .�$A~ .[@~ .І@~ .�@~ .�-@~ . @~ /"@5Amount~ .rY~ .�#A~ .ܻA~ .N�,~ .~�9~ .&A~ .�K~ /B-A.3&Pensions and annuities in AGI: Number~ .vY~ .�A~ .AA~ .A~ .rA~ . �A~ .НA~ /�4@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 5Amount~ .k�~ .�~ .Y�~ .~ .V/0~ .#�~ .v ~ /c*!3"Unemployment compensation: Number~ !.6S*~ !.�4A~ !.@~ !.�A~ !. @~ !.`@~ !. @~ !/X@"5Amount~ ".F~ ".I/A~ "."A~ ".�,~ ".D�A~ ".hA~ ".8� A~ "/@0#3(Social Security benefits in AGI: Number~ #.,~ #.@~ #.@~ #.�2 A~ #. A~ #.@~ #.|@~ #/@@$5Amount~ $.~ $.@?@~ $.VA~ $.�'Q~ $.x�~ $.jS~ $.X~ $/&1%3)Self-employment retirement plans: Number~ %. &@~ %.@~ %.@~ %.X@~ %.@~ %.@~ %.@~ %/@&5Amount~ &.~`~ &./@~ &.$@~ &.d@~ &.l@~ &.p5@~ &.�6A~ &/+A+'4#Total itemized deductions: Number~ '.IA~ '. A~ '.�A~ '.H*~ '.0W(A~ '.T~ A~ '.J"A~ '/ � A(3Amount~ (.y�~ (.�~ (.&N�~ (.FK~ (.~ (.W�~ (.z~ (/B7?.)3&State and local income taxes: Number~ )7.~ )77A~ )7I A~ )7�4$A~ )7h/~ )7,; A~ )7�<$~ )8x� A*5Amount~ *7B�~ *7�+A~ *7A~ *7X~ *7ƛ�~ *7B�~ *7ZR=~ *8ȝfA#+3Real estate taxes: Number~ +7�~ +7@qA~ +7`�A~ +7gA~ +7 �!A~ +7@�A~ +7DA~ +8_A,5Amount~ ,7eA~ ,7&~ ,74�A~ ,7R~ ,7|~ ,7� o~ ,7b�~ ,8 a�-3Taxes paid: Number~ -.~ -.0A A~ -.ضA~ -. %A~ -.0~ -.~ A~ -.$~ -/� A.5Amount.. +qXA~ ..;..J�:)A~ ..ϯ~ ..h-~ ..[~ ..V~ ./f/3Interest paid: Number~ /.� �~ /.�@~ /.heA~ /.�A~ /.~� ~ /. �A~ /.gA~ //�A05Amount~ 0.6~ 0.t0A~ 0.l+A~ 0.fu�~ 0.ʩ�~ 0.THA~ 0.~ 0/13Contributions: Number~ 1.>�~ 1.A~ 1.@D A~ 1.�#A~ 1.^�-~ 1.T�A~ 1.�!A~ 1/p� A25Amount~ 2.��~ 2.X(A~ 2.T�A~ 2.~jR~ 2.9A~ 2.|4A~ 2..}~ 2/:B34Taxable income: Number~ 3.rݚ~ 3.�Y~ 3.J^C~ 3.`~ 3.D~ 3.&G%~ 3.N�%~ 3/(� A43Amount~ 4."y|K~ 4.b{�~ 4.F~ 4.% ~ 4.>�! ~ 4.�~ 4.:?i~ 4/�-#54Total tax credits: Number~ 5.*-�~ 5.A~ 5.�A~ 5.,�"A~ 5.A~ 5.iA~ 5. A~ 5/0@63Amount~ 6.��~ 6.+@~ 6.A~ 6.L�!A~ 6.ăA~ 6.dA~ 6.A~ 6/\�A!73Child tax credit: Number~ 7.z\~ 7.@~ 7.XA~ 7.t�A~ 7.PA~ 7. A~ 7.`'�@~ 7/85Amount~ 8.zUK~ 8. @~ 8.A~ 8.TSA~ 8.BA~ 8.pZ A~ 8.`@~ 8/"93Child care credit: Number~ 9.A~ 9./@~ 9.=@~ 9.� @~ 9.PA@~ 9.`@~ 9.@~ 9/@:5Amount~ :. A~ :.@~ :.@~ :.@<@~ :.@@~ :.@~ :.@~ :/@&;4Earned income credit: Number~ ;.�=Z~ ;.&C~ ;.nA~ ;.@~ ;.~ ;.~ ;.~ ;/<3Amount~ <.CA~ <.zQ�~ <.�:A~ <.@@~ <.~ <.~ <.~ </3=6+Excess earned income credit (refundable): =.=.=.=.=.=.=.=/>5Number~ >.0 3A~ >.�5-A~ >.P�A~ >.@~ >.~ >.~ >.~ >/?5Amount~ ?.��~ ?.m~ ?.@�A~ ?.@~ ?.~ ?.~ ?.~ ?/@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �HK �dL �bM �ZN �dO �eP�_Q�eR�\S�+T�aU�[V�aW�`X�'Y�fZ�b[�a\�`]�^�`_�^@4Income tax: Number~ @.Fy~ @.�J~ @.+A~ @.VZ~ @.�D~ @.F1%~ @.�"A~ @/ AA9Amount~ A8I�~ A8pF#A~ A8P5A~ A8 $$~ A8c�~ A8R~ A8hA~ A8j%B4Total tax liability: Number~ B.b_�~ B.Ncd~ B.,A~ B.L7A~ B.`1A~ B. �"A~ B.�"A~ B/� AC3Amount~ C..P~ C.J~ C.a~ C.6~ C.bt�~ C.�~ C.8~ C/�+D4#Tax due at time of filing: Number~ D.n:V~ D.x-A~ D.LA~ D.@� A~ D. A~ D.A~ D.�A~ D/ @E3Amount~ E.�U~ E.09 A~ E.�A~ E.NA~ E.{A~ E.L�A~ E.69~ E/rY�F4Overpayments: Number~ F.�~ F.�~ F.;~ F.(W4A~ F.fs5~ F.A~ F.�A~ F/@G3Amount~ G.J�~ G.:}�~ G.n~ G.^ʦ~ G.ڜ�~ G.u^~ G.P>:A~ G/4AH: FOOTNOTES:H;HHHHHHH:I<2Details may not add to totals because of rounding.I/VJ=NThis table presents aggregates of all returns filed and processed through the J/TK=LIndividual Master File (IMF) system during Calendar Year 2003. In general, K/LL=Dduring administrative or Master File processing, taxpayer reporting L/VM=Ndiscrepancies are corrected only to the extent necessary to verify the income M/WN=Otax liability reported. Most of the other corrections to the taxpayer records N/QO=Iused for these statistics could not be made because of time and resource O/WP=Oconstraints. The statistics in this table should, therefore, be used with the P/NQ=Fknowledge that some of the data have not been perfected or edited for Q/R=statistical purposes.R/SS=KClassification by State was usually based on the taxpayer's home address. S/MT=Eobever, some taxpayers may have used the address of a tax lawyer or T/SU=Kaccountant or the address of a place of business; moreover, such addresses U/RV=Jcould each have been located in a State other than the State in which the V/W=taxpayer resided.W/XX=PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X/TY=LService constructs returns for certain non-filers on the basis of available Y/SZ=Kinformation and imposes an income tax on the resulting estimate of the tax Z/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�\b�_c�dd�de�bf�eg�ch�^i�]j�\k�al�cm�cn�_o�=p�Hq�hr�fs�`t�^u�`v�\w�$x�[y�`z�^{�I|�D}�A~�`�\N`=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 a/Vb=Nthese deductions would normally be subtracted.) In addition, if standard and b/Vc=Nitemized deductions were both reported on a tax return, the form of deduction c/Td=Lactually used in computing income tax was the one used for the statistics. d/We=OTherefore, if the standard deduction was the form of deduction used, the total e/Uf=Mreported for itemized deductions was excluded from the statistics. obever, f/Pg=Hthe component deductions were not similarly excluded. As a result, the g/Oh=Gnumber of returns and related amounts for the component deductions are h/Ni=Fslightly overstated in relation to the grand total shown for itemized i/Sj=Kdeductions. These components are also overstated in relation to the total j/Uk=Mbecause there was a statutory limitation on the total of itemized deductions k/Ul=Mthat could be claimed by certain high-income taxpayers. This limitation did l/Qm=Inot affect the component deductions, the sum of which therefore exceeded m//n='the total used in computing income tax.n/:o=2Income tax includes the "alternative minimum tax."o/Zp=RTotal tax liability differs from "income tax" in that it is the sum of income tax p/Xq=Pafter subtraction of all tax credits except the "earned income credit," and, in q/Rr=Jaddition, includes the "alternative minimum tax," taxes from recapture of r/Ps=Hprior-year investment and low-income housing credits, tax applicable to s/Rt=JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t/Nu=Femployment income and on certain tip income, and certain other income-u/v=related taxes.v/Mw>EEarned income credit includes both the refundable and non-refundable w/Rx>Jportions. The non-refundable portion could reduce income tax and certain x/Py>Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y/;z>3there was no tax liability at all, were refundable.z/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 /�<��`��X��ZR>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.�/= hL,�> ��" ������������������������������