\pjnwill00  {  '45D7SB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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 "8C "8C  "<C 8C "8C  "<C  "<C  <C  <C 8C 8C  <C  <C 8C $"<C <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 } h                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , PENNSYLVANIA - - - - - - - - .Number of returns~ /N`~ /I~ /8(A~ /B~ /(A~ /qA~ /@A~ 0K@ 1Number of joint returns~ 2AA~ 2 A~ 2`w A~ 24aA~ 2~p$~ 282A~ 2zA~ 3Э@- 1%Number with paid preparer's signature~ 2~ 2J+E~ 2IA~ 2!A~ 2nA~ 2 ] A~ 2CA~ 3 @4Number of exemptions~ 2{~ 2F~ 2FX~ 2~~ 2v~ 2zF~ 2F=~ 3A#.Adjusted gross income (AGI)~ /<~ /F~ /N~ /> ~ /bi ~ /1~ /R ~ 0. *1"Salaries and wages in AGI: Number~ 2&&~ 29A~ 2$%A~ 2-A~ 2-~ 2$A~ 2`A~ 3P@5Amount~ 2-~ 2V!c~ 2d~ 2Q~ 2u ~ 2~h~ 2@~ 3!1Taxable interest: Number~ 2~ 2*A~ 22A~ 2N&~ 2"A~ 2pA~ 2,A~ 3T@5Amount~ 2X}~ 2E~ 2 A~ 2*A~ 2~L6~ 2w!A~ 241~ 3vV1Dividends: Number ~ 2f~ 2,}A~ 2A~ 24A~ 2A~ 2A~ 2P A~ 3@@5Amount~ 2 /~ 2vG#~ 2AA~ 2 +A~ 2!A~ 2zA~ 2,)A~ 3\ ;A860Business or profession net income (less loss): 222222235Number~ 2~8*~ 2XA~ 2p@~ 2A~ 2 @~ 2 @~ 2@@~ 3@@5Amount~ 2G~ 2t%A~ 2A$A~ 2Y2A~ 29R~ 2D/A~ 2ޱ~ 3ܑ1Number of farm returns~ 2@~ 2@~ 2@~ 2m@~ 2@~ 2@~ 2@~ 3@41,Net capital gain (less loss) in AGI: Number~ 2&G~ 2hA~ 2J@~ 2A~ 2A~ 2XA~ 2X3A~ 35@5Amount~ 2 ~ 2@~ 2`@~ 2$@~ 2 A~ 25A~ 284~ 3vzZ26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2A~ 2A~ 2k@~ 20v@~ 2@~ 2!@~ 2K@~ 3$@5Amount~ 26~ 2$~ 2A~ 2f%)~ 2^*0~ 26#~ 2V0~ 3A.1&Pensions and annuities in AGI: Number~ 2F~ 2`A~ 2`vA~ 2/ A~ 2p(A~ 2$@~ 2@0@~ 3@@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 2Z~ 2~ 2 v~ 2GA~ 2VѺ~ 2fp~ 2ngv~ 3$A*!1"Unemployment compensation: Number~ !2O"A~ !2/A~ !2pF@~ !2A~ !2@~ !2@~ !2@@~ !3@"5Amount~ "26~ "2+~ "2A~ "2S.~ "2 `!A~ "20 A~ "2 &A~ "3J@0#1(Social Security benefits in AGI: Number~ #2A~ #2f@~ #2Р@~ #2A~ #2G@~ #2@~ #2v@~ #3@$5Amount~ $2Z~ $2P@~ $2A~ $29~ $2S5A~ $2'A~ $2NL+~ $3A1%1)Self-employment retirement plans: Number~ %2`@~ %2t@~ %2\@~ %2@~ %2@~ %2@~ %2h@~ %3@&5Amount~ &2ƭ%~ &2@~ &2Ǽ@~ &2>@~ &2]@~ &2@~ &2 A~ &3P&A+'4#Total itemized deductions: Number~ '2Ns~ '2 A~ '2 A~ '2A~ '2nA~ '2A~ '2 A~ '3@V@(1Amount~ (2:~ (2*s~ (2z u~ (2(~ (2Vc~ (2rO~ (2ɷ~ (386.)1&State and local income taxes: Number~ )7n~ )7@~ )78@~ )7DA~ )7A~ )7$A~ )7PA~ )8 H@*5Amount*7n#YA*7㥛Z@~ *7A~ *7hE$A~ *7O~ *71A~ *7>h~ *8\:A#+1Real estate taxes: Number~ +7.i~ +7@~ +7@~ +7A~ +7XwA~ +7HA~ +7YA~ +8P@,5Amount~ ,7cC~ ,7A~ ,7;A~ ,7@'A~ ,7fF~ ,7R,A~ ,7 2A~ ,8*-1Taxes paid: Number~ -2r~ -2`@~ -2ȝA~ -2A~ -2HA~ -2,A~ -2lA~ -3_@.5Amount.2|{gA.2jtjA.2MbA.2v6A~ .2~ .2V~ .2PFA~ .3ޡ/1Interest paid: Number~ /28A~ /2@~ /2p@~ /2A~ /2XA~ /2<A~ /2ȹA~ /3`@05Amount~ 02J ~ 027A~ 02n('~ 02 p~ 02Fͬ~ 022ԁ~ 02΢~ 03T7A11Contributions: Number~ 12f~ 12@~ 12,@~ 12AA~ 12TA~ 12A~ 12Cj~ 42>,~ 42~ 42RW~ 43W #54Total tax credits: Number~ 52& c~ 52]A~ 52A~ 52A~ 52t A~ 52PA~ 52@~ 53|@61Amount~ 62Y~ 62P@~ 62A~ 62jA~ 62A~ 62 A~ 62@~ 63p>@!71Child tax credit: Number~ 720c0A~ 72@~ 72ȷA~ 72A~ 72 A~ 72NA~ 72@[@~ 7385Amount~ 828~ 82Z@~ 82W@~ 82WA~ 82A~ 82yA~ 82 @~ 83"91Child care credit: Number~ 92 A~ 92@~ 92f@~ 92`=@~ 92@~ 92@~ 92@~ 93@:5Amount~ :2@~ :2@~ :2@~ :2@~ :2@@~ :2@~ :2@~ :3j@&;4Earned income credit: Number~ ;2-~ ;2ԻA~ ;2HA~ ;2@@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2J~ <2.9~ <2A~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2fI'~ >2`|A~ >2pA~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2A~ ?2h>*A~ ?2 A~ ?2b@~ ?2~ ?2~ ?2~ ?3@ lA B C D E F G H I fJ RK nL lM dN nO oPiQoRfS5TkUeVkWjX1YpZl[k\j]'^j_h@4Income tax: Number~ @2Ε~ @2X,A~ @2n")~ @2ƶ>~ @2=1~ @2 aA~ @2tA~ @3G@A9Amount~ A8*~ A8A~ A86C~ A8~ A8$~ A8d~ A8n,~ A8n%B4Total tax liability: Number~ B2:~ B2x30A~ B2*~ B2?~ B2a1~ B2fA~ B2A~ B3PI@C1Amount~ C23~ C2x$A~ C2FK~ C2~ C2r5~ C2*l~ C2~ C38+D4#Tax due at time of filing: Number~ D2*A~ D2A~ D2t@~ D2PA~ D2 A~ D2@~ D2 @~ D3@@E1Amount~ E22~ E2g@~ E2 @~ E2A~ E2A~ E2+A~ E2 !A~ E3,25AF4Overpayments: Number~ F2~ F2T;A~ F2h%A~ F267~ F21#A~ F2 A~ F28A~ F3@@G1Amount~ G2N~ G2vy~ G2FG~ G2 :A~ G2&`~ G2x3~ G23~ G3AH; FOOTNOTES:H<H<H:H:H:H:H:H::I=2Details may not add to totals because of rounding.I3I3VJ>NThis table presents aggregates of all returns filed and processed through the J3J3TK>LIndividual Master File (IMF) system during Calendar Year 2003. In general, K3K3LL>Dduring administrative or Master File processing, taxpayer reporting L3L3VM>Ndiscrepancies are corrected only to the extent necessary to verify the income M3M3WN>Otax liability reported. Most of the other corrections to the taxpayer records N3N3QO>Iused for these statistics could not be made because of time and resource O3O3WP>Oconstraints. The statistics in this table should, therefore, be used with the P3P3NQ>Fknowledge that some of the data have not been perfected or edited for Q3Q3R>statistical purposes.R3R3SS>KClassification by State was usually based on the taxpayer's home address. S3S3MT>Eobever, some taxpayers may have used the address of a tax lawyer or T3T3SU>Kaccountant or the address of a place of business; moreover, such addresses U3U3RV>Jcould each have been located in a State other than the State in which the V3V3W>taxpayer resided.W3W3XX>PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X3X3TY>LService constructs returns for certain non-filers on the basis of available Y3Y3SZ>Kinformation and imposes an income tax on the resulting estimate of the tax Z3Z3R[>Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [3[3\>aliens.\3\3R]>JItemized deductions include any amounts reported by the taxpayer, even if ]3]3P^>Hthey could not be used in computing "taxable income," the base on which ^3^3N_>Fthe regular income tax was computed. Thus, total itemized deductions _3_3`lafbicndnelfogmhhigjfkklmmmnioGpRqrrpsjthujvfw.xeyjzh{S|N}K~jfN`>Finclude amounts that did not have to be reported by taxpayers with no `3`3Qa>I"adjusted gross income." (Adjusted gross income is the total from which a3a3Vb>Nthese deductions would normally be subtracted.) In addition, if standard and b3b3Vc>Nitemized deductions were both reported on a tax return, the form of deduction c3c3Td>Lactually used in computing income tax was the one used for the statistics. d3d3We>OTherefore, if the standard deduction was the form of deduction used, the total e3e3Uf>Mreported for itemized deductions was excluded from the statistics. obever, f3f3Pg>Hthe component deductions were not similarly excluded. As a result, the g3g3Oh>Gnumber of returns and related amounts for the component deductions are h3h3Ni>Fslightly overstated in relation to the grand total shown for itemized i3i3Sj>Kdeductions. These components are also overstated in relation to the total j3j3Uk>Mbecause there was a statutory limitation on the total of itemized deductions k3k3Ul>Mthat could be claimed by certain high-income taxpayers. This limitation did l3l3Qm>Inot affect the component deductions, the sum of which therefore exceeded m3m3/n>'the total used in computing income tax.n3n3:o>2Income tax includes the "alternative minimum tax."o3o3Zp>RTotal tax liability differs from "income tax" in that it is the sum of income tax p3p3Xq>Pafter subtraction of all tax credits except the "earned income credit," and, in q3q3Rr>Jaddition, includes the "alternative minimum tax," taxes from recapture of r3r3Ps>Hprior-year investment and low-income housing credits, tax applicable to s3s3Rt>JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t3t3Nu>Femployment income and on certain tip income, and certain other income-u3u3v>related taxes.v3v3Mw?EEarned income credit includes both the refundable and non-refundable w3w3Rx?Jportions. The non-refundable portion could reduce income tax and certain x3x3Py?Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y3y3;z?3there was no tax liability at all, were refundable.z3z36{?.AGI Amount is less deficits, where applicable.{3{33|?+Tax-exempt Interest is not included in AGI.|3|3R}?JTotal Credits excludes the "earned income credit," shown separately below.}3}3N~?FExcess Earned Income Credit, or the refundable portion of the "earned ~3~3V?Nincome credit" equals the amount in excess of "total tax liability," which is 33<jbdR?Jshown in the table. The excess credit shown includes any "advance earned 33J?Bincome credit payments" for those returns that had such an excess.33L?DSOURCE: Internal Revenue Service, Information Services, Martinsburg 33]?UComputing Center, Master File Service Support Branch. Unpublished data. October 2004.33= x[,!> "