�\pjnwill00  {��� �4D!SB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M dX�"dX�?�?@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 $ ��C $ �������������������U} �} �  �  �l �� �� �� �  Z �� �� �� �q �} �j �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,SOUTH CAROLINA - - - - - - - - .Number of returns~ /Δm~ /x 'A~ /x�A~ /~A~ / � A~ /@@~ / @~ 0@ 1Number of joint returns~ 2.�)~ 2 g@~ 2@M@~ 2H�A~ 2�A~ 2pI@~ 2`@~ 3@- 1%Number with paid preparer's signature~ 2&G~ 2A~ 2H�A~ 2pB A~ 28`A~ 2@~ 2`@~ 3@Y@4Number of exemptions~ 2�~ 2�:H~ 2fV#~ 2�:%A~ 2|#~ 2wA~ 2h5 A~ 3@@#.Adjusted gross income (AGI)~ /›Q~ /.�~ /�~ /*`�~ /9~ /�+~ /_{~ 0^�3*1"Salaries and wages in AGI: Number~ 27A~ 2�-#A~ 2pA~ 2 �A~ 2@�A~ 2P@~ 2@@~ 3@5Amount~ 2�*� ~ 2Əw~ 2Rt~ 2n~ 2ʺ�~ 2~�~ 2�~ 3�: !1Taxable interest: Number~ 2.r*~ 2({A~ 2@~ 24A~ 2hA~ 2@~ 2=@~ 3@ @5Amount~ 2jR~ 2�8 A~ 2z@~ 20�A~ 2x.A~ 2A~ 2�A~ 3�A1Dividends: Number ~ 2A~ 2@~ 2@#@~ 2@~ 2@~ 2@~ 2@~ 3@5Amount2� sv/A~ 2`@~ 2@~ 2�9@~ 20�@~ 2@~ 2~ A3L7A�A860Business or profession net income (less loss): 222222235Number~ 28� A~ 2C@~ 2�@~ 2 @~ 2@@~ 2@@~ 2@~ 3@5Amount~ 2П?A~ 2(� A~ 2FA~ 2A~ 2 A~ 2u A~ 2yA~ 3�A1Number of farm returns~ 2}@~ 2@~ 2(@~ 2@~ 2@~ 2£@~ 26@~ 3 @41,Net capital gain (less loss) in AGI: Number~ 2(� A~ 2 @~ 2@)@~ 2@@~ 2@@~ 2D@~ 2@@~ 3@5Amount~ 2�'=A~ 2U@~ 2c@~ 2l@~ 2 @~ 2P@~ 2SA~ 3IQ26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2@~ 2m@~ 2$@~ 2@~ 2|@~ 2@~ 2Z@~ 3@5Amount~ 2fE~ 2@~ 20@~ 2A~ 2x A~ 2eA~ 20i A~ 3Ј@.1&Pensions and annuities in AGI: Number~ 2X=A~ 2@~ 2_@~ 2P_@~ 2 @~ 2@@~ 2@~ 3P@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 5Amount~ 2"�7~ 2�#A~ 2.3#~ 2>-@~ 2� F~ 2&A~ 2@[&A~ 3XA*!1"Unemployment compensation: Number~ !2�A~ !2�+@~ !2@~ !2@~ !2�@~ !2@~ !2f@~ !3r@"5Amount~ "2<�A~ "28�A~ "2З@~ "2B@~ "2@~ "2@~ "2@~ "3@0#1(Social Security benefits in AGI: Number~ #2h\A~ #2@~ #2>@~ #2F@~ #2`@~ #2@~ #2L@~ #3>@$5Amount~ $2ZK~ $2@~ $2@~ $28�A~ $2D�A~ $2 A~ $2Q A~ $3@?@1%1)Self-employment retirement plans: Number~ %2@~ %2@v@~ %2u@~ %2X@~ %2ē@~ %2H@~ %2b@~ %3@&5Amount~ &2B@~ &2H@~ &2@~ &2@~ &2E@~ &2O@~ &2@~ &3@+'4#Total itemized deductions: Number~ '2_"A~ '2@~ '2` @~ '2 FA~ '2HEA~ '2@~ '2@~ '32@(1Amount~ (2~ (2G,~ (2N�*~ (2;A~ (2r�~ (2ڪk~ (2JY{~ (3VS.)1&State and local income taxes: Number~ )7l"~ )7@@~ )7@~ )7jA~ )7A~ )7@~ )7P@~ )-@*5Amount*7ʱAA*7A`d@~ *7u@~ *7h�A~ *7A~ *7`�A~ *76~!~ *- A#+1Real estate taxes: Number~ +7N)!~ +7�6@~ +7@~ +7P@~ +7A~ +7@~ +7�@~ +-R@,5Amount~ ,7.�+~ ,7`A@~ ,7@~ ,7n@~ ,7XhA~ ,7#@~ ,7P�A~ ,- X@-1Taxes paid: Number~ -2ޑ$~ -2@~ -2 @~ -2�;A~ -2DA~ -2�@~ -2`@~ -3�1@.5Amount~ .2�~ .2�@~ .2`@~ .2A~ .2|�%A~ .2$~ .2O'A~ .3{$A/1Interest paid: Number~ /2�A~ /2K@~ /2 �@~ /2@~ /2]A~ /2p@~ /2@~ /3@05Amount~ 02�~ 02A~ 02vA~ 02�-~ 02-A~ 02)~ 02h{&A~ 03X�A11Contributions: Number~ 12� ~ 12@@~ 12z@~ 12@~ 12yA~ 12P@~ 12� @~ 13@@25Amount~ 22n1}~ 22T@~ 22 @~ 22�A~ 22LA~ 22A~ 22\�A~ 23dA34Taxable income: Number~ 324A~ 32HA~ 328AA~ 32NA~ 32 � A~ 32@~ 32@~ 33@41Amount~ 42C ~ 42J_~ 42R~ 42Ʋ�~ 42j� ~ 42�~ 42J~ 43a�#54Total tax credits: Number~ 52 A~ 52o@~ 52p@~ 52H�A~ 52`V@~ 52J@~ 52@{@~ 53a@61Amount~ 62�A~ 62@~ 62 @~ 62`@~ 62@~ 62@~ 62�@~ 63 @!71Child tax credit: Number~ 72T�A~ 72 %@~ 72@~ 72`@~ 72@~ 72\@~ 72@@~ 7385Amount~ 82A~ 82@~ 82@~ 82L@~ 82o@~ 82`@~ 82@~ 83"91Child care credit: Number~ 92}@~ 92@~ 92@~ 92@~ 92W@~ 92@~ 92ֽ@~ 93(@:5Amount~ :2B@~ :2@~ :2v@~ :2@~ :2J@~ :2@~ :2T@~ :3@&;4Earned income credit: Number~ ;28fA~ ;2hFA~ ;2p@~ ;2@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2N'A~ <2~�%~ <2�A~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2ԫA~ >2�A~ >20@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2C%A~ ?2!A~ ?2@~ ?2@~ ?2~ ?2~ ?2~ ?3@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �RK �nL �lM �dN �nO �oP�iQ�oR�fS�5T�kU�eV�kW�jX�1Y�pZ�l[�k\�j]�'^�j_�h@4Income tax: Number~ @2J~ @2�A~ @2H A~ @2$A~ @2h� A~ @2`@~ @2Г@~ @3@@A8Amount~ A-�~ A-� A~ A-HA~ A-M5~ A-I~ A-Y/A~ A-(8A~ A-ʗ�%B4Total tax liability: Number~ B2zO~ B2A~ B2� A~ B2sA~ B2 A~ B2@~ B2@~ B3@C1Amount~ C2ƈ�~ C2pB A~ C2A~ C2,A~ C2>mN~ C2o0A~ C2h?9A~ C3AA+D4#Tax due at time of filing: Number~ D2-A~ D2`t@~ D2`@~ D2`@~ D2�@~ D2@L@~ D29@~ D3k@E1Amount~ E2c5~ E2@~ E2`A@~ E2`@~ E20@~ E2@~ E2(�A~ E3L.AF4Overpayments: Number~ F2Ԫ5A~ F2P�#A~ F28mA~ F28�A~ F2KA~ F2�@~ F2� @~ F3@G1Amount~ G2�~ G2v^<~ G2LA~ G2MA~ G2L A~ G2h.A~ G2PA~ G3@H: FOOTNOTES:H;H;H9H9H9H9H9H9: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`�la�fb�ic�nd�ne�lf�og�mh�hi�gj�fk�kl�mm�mn�io�Gp�Rq�rr�ps�jt�hu�jv�fw�.x�ey�jz�h{�S|�N}�K~�j�fN`=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�<��j��b��dR>Jshown in the table. The excess credit shown includes any "advance earned 33J�>Bincome credit payments" for those returns that had such an excess.�3�3L�>DSOURCE: Internal Revenue Service, Information Services, Martinsburg �3�3]�>UComputing Center, Master File Service Support Branch. Unpublished data. October 2004.�3�3= �x[,�!> ��" ������������������������������