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Ordinary dividends: Number Alternative minimum tax: NumberSize of adjusted gross income(Child and dependent care credit: Number&Residential energy tax credit: Number[2] Less deficit.�[8] The refundable portion of the "earned income credit" equals "total income tax" minus the "earned income credit". If the result is negative, this amount is considered the refundable portion. K[12] The amount of overpayments the tax filer requested to have refunded. Adjusted gross income (AGI) [2]%Salaries and wages in AGI: [3] Number.Taxable pensions and annuities in AGI: Number&Unemployment compensation: [4] Number0Taxable Social Security benefits in AGI: Number&Total itemized deductions: [5] NumberTotal tax credits: [6] Number!Earned income credit: [7] Number8 Excess earned income credit (refundable): [8] NumberIncome tax: [9] Number!Total tax liability: [10] Number'Tax due at time of filing: [11] Number#Overpayments refunded: [12] Number7Note: Detail may not add to totals because of rounding.Under $50,000 [1]$50,000 under $75,000$75,000 under $100,000$100,000 under $200,000$200,000 or more�** - Not shown to avoid disclosure of information about specific taxpayers. ob体育ever, the data are combined with data in an adjacent size class, as appropriate, and included in the appropriate totals.h[3] "Number," here, and elsewhere in Table 2, represents number of returns, unless otherwise specified.�[4] Includes the Alaskan permanent fund, reported by residents of Alaska on Forms 1040A and 1040EZ's. This fund only applies to statistics in the U.S. totals, and the state of Alaska.+[5] "Itemized deductions" include any amounts reported by the taxpayer, even if they could not be used in computing "taxable income," the base on which the regular income tax was computed. Thus, total itemized deductions include amounts that did not have to be reported by taxpayers with no "adjusted gross income." (Adjusted gross income is the total from which these deductions would normally be subtracted.) In addition, if standard and itemized deductions were both reported on a tax return, the form of deduction actually used in computing income tax was the one used for the statistics. Therefore, if the standard deduction was the form of deduction used, the total reported for itemized deductions was excluded from the statistics. ob体育ever, the component deductions were not similarly excluded. As a result, the number of returns and related amounts for the component deductions are slightly overstated in relation to the grand total shown for itemized deductions. These components are also overstated in relation to the total because there was a statutory limitation on the total of itemized deductions that could be claimed by certain high-income taxpayers. This limitation did not affect the component deductions, the sum of which therefore exceeded the total used in computing income tax. �[6] Unlike Table 1, Table 2's "Total tax credits" excludes the "earned income credit" which is shown separately below in the table. �[7] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero. The earned income credit amounts in excess of total tax liability, or amounts when there was no tax liability at all, were refundable. See footnote 8 below for explanation of the refundable portion of the earned income credit.��[9] "Income tax" is in general, the same as "income tax after credits" which was redefined in Tax Year 2000 to include the "alternative minimum tax (AMT)". Table 2 "Income tax" differs from "total income tax" (in Tables 1 and 3) in that Table 2 "Income tax" is after the subtraction of all tax credits except the earned income credit. See footnotes 7 and 8 above, for an explanation of the treatment of the earned income credit. "Income tax" reflects the amount reported on the tax return and is, therefore, before any examination or enforcement activities by the Internal Revenue Service. It represents the tax filer reported income tax liability that was payable to the U.S. Department of the Treasury.�[10] For Table 2, "Total tax liability" differs from "Income tax," in that "Total tax liability" includes the taxes from recapture of certain prior-year credits, tax applicable to individual retirement arrangements (IRA's), Social Security taxes on self-employment income and on certain tip income, advanced earned income payments, household employment taxes, and certain "other taxes" listed in the Form 1040 instructions. �[11] Reflects payments to or withholdings made to "Total tax liability" (footnote 10). The amount the tax filer owes when the income tax return is filed.R[13] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.�In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the total tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in Table 2 should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes and that U.S. totals in this table may not be altogether comparable to U.S. totals in Tables 1 and 3, as a result. Also, see footnote 13, above for differences in tax return coverage, which affects U.S. totals in this table.��<Classification by State was usually based on the taxpayer's home address. ob体育ever, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.\For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the respective years' "Individual Income Tax Returns," Publication 1304.��$First-time homebuyer credit: NumberMortgage interest paid: NumberTSOURCE: IRS, Statistics of Income Division, Individual Master File System, May 2010.�NOTE: This table presents aggregates of all returns filed and processed through the Individual Master File (IMF) system during Calendar Year 2009, including any returns filed for tax years preceding 2008.(,cTable 2. Individual Income and Tax Data, by State And Size of Adjusted Gross Income, Tax Year 2008KANSAS�J�€�� MZ�(��4�ccF||th=鶐}A} ........ef........}A} ........ef........}A} ........ef........}A} ........ef........}A} ........ef........}A} ........ef ........}A} ........蘈........}A} ........蘈........}A} ........蘈........}A} ........蘈........}A} ........蘈........}A} ........蘈 ........}A} ........23........}A} ........23........}A} ........23........}A} ........23........}A} ........23........}A}! ........23 ........}A}" ................}A}# ................}A}$ ................}A}% ................}A}& ................}A}' ........ ........}A}( ��........�俏�........}�}) 鷠�........蝌�........�........�........ �......" �}�}* ........ゥ�........???�........???�........ ???�......" ???�}-}/ �........}A}1 a�........骑�........}A}2 ................}A}3 ........�?........}A}4 ........23........}-}5 ........}�}7 ??v�........�虣�........�........�........ �......" �}A}8 鷠�........�€�........}A}9 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