�\pjnwill00 (�0� �'D`8|�節B� d褚MbP?_"*+�€%��1��Arial1��Arial1��Arial1��Arial1��Arial1x�Arial1��Arial1��Arial1��Arial1x�Arial1x�Arial1x�Arial1��Arial��&�?'�?(�?)�?MdXX�"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$0%0.00%0.00E+00 #\ ?/?#\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ h:mm-*_(* #,##0_);_(* \-#,##0" ";_(* "0"_);_(@_)"$"#,##0.00"$"#,##0,)_(* #,##0_);_(* \-#,##0_);_(* "0"_);_(@_)m/d/yyyy##0.0E+0mm:ss@52_("$"* #,##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$� ��C%� ��C#� ��C � ��C XA�C �C �C �C �C(XA�C �C(XA�C!<��C ,��C!<�瘟罜#<��C#<�瘟亮C#�C"<��罜#<��罜#<��罜#<��罜"<��罜"<��屏C#<��屏C#<��屏C #�C ,�罜 ,纹罜 ��罜 #��C ��罜 (�罜!��罜 ��亮C " ��CxA铝�罜#<��罜#<��疗罜 ,纹�罜#<��罜 ��罜#��C �C#<��罜#<��罜#<��罜#<��亮罜#<��亮C " ��C " ��U}�#} � ��l�� yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ, rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000 -%(Amounts are in thousands of dollars) 5 % Size of Adjusted Gross Income !"# West Virginia6$ Breakeven~ %�?~ &埫@~ &堄@~ &L軥~ &j鐯~ &€O駺~ &j鳣~ &€OA~ &jA~ &€�A~ &€�.A"'6Total $and $Under $Under $Under $Under $Under $Under $Under $Under $Under $Under $and"(7Returns)Loss~ *埫@~ *堄@~ *L軥~ *j鐯~ *€O駺~ *j鳣~ *€OA~ *jA~ *€�A~ *€�.A )Over+,8------- - --- - . Returns Count~ =�&A~ 9牪@~ 9p!A~ 9�A~ 9@擔@~ 9@A~ 9穑魼~ 9呸@~ 9撐@~ 9装@~ 9⒉@~ 9p園~ 9€r@ /" .Dependent Exemptions Count~ =鑱A~ 9H楡~ 9犥霡~ 9恘鬇~ 9`t餈~ 9@戍@~ 9�(驚~ 9€︔@~ 9€藹~ 9腐@~ 9矦~ 9夽~ 9€q@ /.Joint Returns Count~ =L�A~ 9烜~ 9@v谸~ 9磊闌~ 9 闌~ 9琏@~ 9発駺~ 9糅@~ 9M薂~ 9柆@~ 9)癅~ 9鴦@~ 9€o@/.Single Returns Count~ =`}A~ 9á@~ 9�A~ 90滙@~ 9€陪@~ 9 k郂~ 9€斆@~ 9浴@~ 9旲~ 9悁@~ 90€@~ 9繳@~ 9>@/ .Head of Household Count~ =�9駺~ 9爃@~ 9フ@~ 9_貮~ 9壢@~ 9廾@~ 9挨@~ 9p}@~ 9p@~ 9@W@~ 9@V@~ 9,@~ 9@ /.Number of Farm Returns~ =E薂~ 9@€@~ 9臍@~ 9颉@~ 9,燖~ 9博@~ 9辍@~ 9爧@~ 9衺@~ 9`e@~ 9@f@~ 9B@~ 92@/#.Paid Preparer Returns Count~ =坵A~ 9嗒@~ 9燡駺~ 93鬇~ 9€囮@~ 9€S馌~ 9€@~ 9€拘@~ 9€,翤~ 9瑷@~ 9疈~ 9▎@~ 9鄎@/0Salaries and Wages:=9999999 9 999 9/1 Number of Returns~ =�=#A~ 9皳@~ 9pA~ 90�@~ 9笆鯜~ 9嗵兀~ 9嗾驚~ 9€蹳~ 9€x蔃~ 9獲~ 9姰@~ 9葍@~ 9鄊@/. Amount~ =HV~ 9幹@~ 9饓%A~ 9稙k~ 9醼~ 9猋~ 9朷 ~ 9�~ 9K~ 9p�A~ 9臈#A~ 9皣A~ 90O鯜/ 0Taxable Interest Income:=9999999 9 999 9/1 Number of Returns~ =�A~ 9N~ 9`\鐯~ 9喇顯~ 9狆鐯~ 9犓鬇~ 9 耩@~ 9Z跕~ 9€|藹~ 9癅~ 9睝~ 9園~ 9pr@/. Amount~ =粳0~ 9s菮~ 9`q銨~ 9爢兀~ 9 泠@~ 9�A~ 9愐兀~ 9恞餈~ 9罁頏~ 9@廑@~ 9牳鐯~ 9@(諤~ 9@瀑@/0Tax-exempt Interest:=9999999 9 999 9/1 Number of Returns~ =蜗@~ 9繸@~ 9 婡~ 9虝@~ 9H擛~ 9坤@~ 9ˊ~ 9d濦~ 9d濦~ 90岪~ 98桜~ 9恱@~ 9 f@/. Amount~ =樆A~ 9@~ 9~ 9Z獲~ 9懿@~ 9€肱@~ 9€Z螥~ 9嗵銨~ 9溃袬~ 9€呗@~ 9€諤~ 9琅@~ 9€�聾/0Dividends Received:=9999999 9 999 9/1 Number of Returns~ =�;A~ 9怈~ 9蜙~ 9€N袬~ 9€"藹~ 9@f貮~ 9栏貮~ 9€乘@~ 9袈@~ 9姪@~ 9戤@~ 9竼@~ 9恞@/. Amount~ =D�A~ 9辅@~ 9k葽~ 9纎蹳~ 9€涄@~ 9 翳@~ 9牊顯~ 9郱鍬~ 9�"霡~ 9�這~ 9@@~ 9朗軥~ 9污@/ 0State and Local Refunds:=9999999 9 999 9/1 Number of Returns~ =�(鏎~ 9爅@~ 9饎@~ 9h淍~ 9$狜~ 9€N茾~ 9邮@~ 9t篅~ 9荼@~ 9貦@~ 9敔@~ 9恲@~ 9`g@/. Amount~ =@捿@~ 9衴@~ 9餻@~ 98凘~ 9悙@~ 9:瑻~ 9碄~ 9.狜~ 9$瑻~ 9湢@~ 9矦~ 9~ 9x/60.Business or Profession Net Income (less loss):=9999999 9 999 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =€欥@~ 9*~ 9梨蠤~ 9€單@~ 9€i茾~ 9@褸~ 9€蔃~ 9S禓~ 9棘@~ 9槚@~ 9h滰~ 9u@~ 9``@ /!. Amount~ !=D�-A~ !9牻胬~ !9€>隌~ !9爂魼~ !9}馌~ !90[兀~ !9兀~ !9泻鬇~ ! 90S鼲~ ! 9@囿@~ !9� A~ !9鄦頏~ ! 9€娿@!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9"9"9" 9"/#1 Number of Returns~ #= 壶@~ #9,揁~ #9媲@~ #9€肭@~ #9Z腀~ #9@兑@~ #9@砸@~ #90臔~ # 9瓤@~ # 9R~ #9L瑻~ #90咢~ # 9恞@#/$. Amount~ $=陌-A~ $9聾~ $9€胪@~ $9€踟@~ $9来跕~ $9�$餈~ $9@增@~ $90-驚~ $ 9恖鶣~ $ 9€>馌~ $9@6A~ $9 梏@~ $ 9鄫 A$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9%9%9% 9%/&1 Number of Returns~ &=爧鉆~ &9郺@~ &9ⅳ@~ &9J繞~ &9S笯~ &9罖~ &9粿~ &9蕞@~ & 9鵀@~ & 9纮@~ &9H丂~ &9繯@~ & 9<@&/'. Amount~ '=�A~ '9H朄~ '9榛@~ '9@5這~ '9 冟@~ '9J頏~ '9馌~ '9狑錊~ ' 9@@~ ' 9廓袬~ '9€貮~ '9歃@~ ' 9娆@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9(9(9( 9(/)1 Number of Returns~ )=鴿A~ )90丂~ )9m蠤~ )9嘣釦~ )9/譆~ )9@~ )94訞~ )9淇@~ ) 9啾@~ ) 9剴@~ )9 扏~ )9€d@~ ) 9€N@)/*. Amount~ *=▌:A~ *9徊@~ *9鹳驚~ *9xoA~ *9A~ *9�A~ *9(UA~ *9�A~ * 9皽鸃~ * 9`'酅~ *9`^酅~ *9指@~ * 9懕@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+9+9+ 9+/,1 Number of Returns~ ,=€薂~ ,9€@~ ,9垰@~ ,9凇@~ ,9 燖~ ,9尒@~ ,9摹@~ ,9@婡~ , 9纞@~ , 9€d@~ ,9€e@~ ,9@@~ , 91@,/-. Amount~ -= 鹄~ -9越纞 -9疟纞 -9'嚼~ -9寰纞 -9笆纞 -91吕~ -9'蠢~ - 9,├~ - 9铚纞 -9哀纞 -9葠纞 - 9缐�-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9.9.9. 9.//1 Number of Returns~ /=�鞞~ /9R@~ /9€繞~ /9姿@~ /9€柶@~ /9T螥~ /9O粿~ /9紭@~ / 9 z@~ / 9€M@~ /9?@ /9** / 9**//0. Amount~ 0=�A~ 09 k@~ 09€B菮~ 09@~ 09@蹳~ 09`垮@~ 09€儆@~ 09 睝~ 0 9貣@~ 0 9纈@~ 09繸@ 09** 0 9**0/'10Taxable Social Security Income:1=191919191919191 91 919191 91/21 Number of Returns~ 2=€宠@~ 295@~ 29€m@~ 29皩@~ 29x腀~ 29@3褸~ 29掌@~ 29槸@~ 2 9~ 2 9皦@~ 29h婡~ 29€^@~ 2 9€J@2/3. Amount~ 3=鉴A~ 39`@~ 39虗@~ 39虪@~ 39繮蠤~ 39�鰼~ 39朗兀~ 39懒锧~ 3 9�?釦~ 3 9€;菮~ 39*薂~ 39N燖~ 3 9鑿@3/40 IRA Payments:4=494949494949494 94 949494 94/51 Number of Returns~ 5=�=袬~ 59€O@~ 59貐@~ 59j燖~ 59N~ 59 礍~ 59要@~ 59寯@~ 5 9瑦@~ 5 9€r@~ 590u@~ 59€O@~ 5 90@5/6. Amount~ 6= 釦~ 69燼@~ 69湋@~ 69棘@~ 69幍@~ 69€撆@~ 69@~ 69h〡~ 6 9:~ 6 9鑻@~ 69笐@~ 69`j@~ 6 9L@6/(7, Student Loan Interest Deduction:7=797979797979797 97 979797 97/81 Number of Returns~ 8=€囉@~ 89@Q@~ 89P擛~ 89z獲~ 89@~ 89酶@~ 89o矦~ 89~ 8 9~ 8 9~ 89~ 89~ 8 98/9. Amount~ 9=H聾~ 99€E@~ 99`{@~ 99敆@~ 99X烜~ 99啱@~ 99b~ 99~ 9 9~ 9 9~ 99~ 99~ 9 99/(:0 S.E. Health Insurance Deduction::=:9:9:9:9:9:9:9: 9: 9:9:9: 9:/;1 Number of Returns~ ;=@~ ;9纃@~ ;9袘@~ ;9敋@~ ;9鞏@~ ;9B燖~ ;9@橜~ ;98廆~ ; 9鴳@~ ; 9袆@~ ;9◣@~ ;9@j@~ ; 9@Z@;/<�. Amount~ <�=2谸~ <�9`t@~ <�9楡~ <�9@~ <�9垄@~ <�9P珸~ <�9猕@~ <�9病@~ <� 9 ~ <� 9詽@~ <�9劎@~ <�90咢~ <� 9恡@<�//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9=9=9= 9=/>1 Number of Returns~ >=癅~ >9 @~ >9:@~ >9@U@~ >9€_@~ >9 v@~ >9竵@~ >9悂@~ > 98園~ > 9H丂~ >9鑹@~ >9纁@~ > 9K@>/?. Amount~ ?=`嶅@~ ?9€Q@~ ?9€B@~ ?9g@~ ?9鄒@~ ?9磾@~ ?9搐@~ ?9珸~ ? 9l粿~ ? 9_紷~ ?9€鑫@~ ?9.疈~ ? 9(擛?/@�lA��B��C��€<�D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��€^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@9@9@ 9@/A1 Number of Returns~ A=*麫~ A9婡~ A9@Z袬~ A9@)覢~ A9蠤~ A9@e貮~ A9€8褸~ A9C窣~ A 9$睝~ A 9(滰~ A9睿@~ A9€~@~ A 9 j@A/B. Amount~ B=�4A~ B9紴@~ B9€聾~ B9@=褸~ B9�訞~ B9 麾@~ B9@n郂~ B9@~ B 9貮~ B 9€3袬~ B9@~ B9€5繞~ B 9斧@B/C: AGI Amount~ C>睹�~ C?8�羱 C?&c8~ C?0�~ C?喺�~ C?驏L~ C?~!H~ C?f担~ C ?珹鐯~ p9@>餈~ p9犖锧~ p 9€黩@~ p 9e隌~ p9�(A~ p9怢馌~ p 9@啉@p/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q9q9q 9q/r1 Number of Returns~ r=鄔A~ r9恲@~ r9€蓓@~ r9�8鍬~ r9€@~ r9€@~ r9~ r9~ r 9~ r 9~ r9~ r9~ r 9r/s. Amount~ s=p� A~ s9饀@~ s9愾馌~ s9PC鸃~ s9@柏@~ s9?@~ s9~ s9~ s 9~ s 9~ s9~ s9~ s 9s/$t0Excess Earned Income Credit:t=t9t9t9t9t9t9t9t 9t 9t9t9t 9t/u1 Number of Returns~ u=P蝶@~ u9@n@~ u9涝锧~ u9爒錊~ u9舷@~ u9€Z@~ u9~ u9~ u 9~ u 9~ u9~ u9~ u 9u/v. Amount~ v=�A~ v9鄇@~ v9 嗮@~ v9隘鳣~ v9€诚@~ v9@~ v9~ v9~ v 9~ v 9~ v9~ v9~ v 9v/w0Total Tax Payments:w=w9w9w9w9w9w9w9w 9w 9w9w9w 9w/x1 Number of Returns~ x=~G+~ x9l烜~ x9�A~ x90�A~ x9@.鶣~ x9愨A~ x9P圂@~ x9€＾@~ x 9€a蜙~ x 9@~ x9啿@~ x98園~ x 9pr@x/y. Amount~ y=*点~ y9 紷~ y9h�A~ y9bA~ y9ㄈA~ y9�)~ y96�-~ y9$A~ y 9eA~ y 9X�A~ y9�A~ y9`�A~ y 9皫Ay/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z9z9z 9z/{1 Number of Returns~ {=栳!A~ {9X橜~ {9p}A~ {9扔A~ {9嘌魼~ {9€瘊@~ {9€ 餈~ {9忠@~ { 9<粿~ { 9d朄~ {9軕@~ {9 `@~ { 9B@{/|. Amount~ |=�*羱 |9'道~ |9�~ |9ì 羱 |9繿~ |9@�羱 |98�羱 |9`＄纞 | 9€t桌~ | 9€晾~ |9绕纞 |9挭纞 | 9~±|/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9}9}9} 9}/~1 Number of Returns~ ~=0@~ ~9爕@~ ~9€s褸~ ~99誁~ ~9缊蠤~ ~9�貮~ ~9=覢~ ~9€啬@~ ~ 9C籃~ ~ 9驙@~ ~9^~ ~9皗@~ ~ 9纁@~/. Amount~ =TA~ 9 €@~ 9{禓~ 9€葽~ 9€ 藹~ 9€朕@~ 9@肉@~ 9@這~ 9鄗釦~ 9@0誁~ 9`梃@~ 9権@~ 9ㄣ@/€�l��N��>��Z��X��P��Z��[��U��[��R��!#€0Medical and Dental Expense:€=€9€9€9€9€9€9€9€ 9€ 9€9€9€ 9€/�1 Number of Returns~ �=煌@~ �9@w@~ �9t怈~ �9尌@~ �9l~ �9煱@~ �9证@~ �9堾~ � 9恴@~ � 9@U@~ �9€M@~ �9@~ � 9�/�. Amount~ �=恛鶣~ �9酂@~ �9翤~ �9€爸@~ �9@寡@~ �9€j譆~ �9€@~ �9窣~ � 9E碄~ � 9L楡~ �9x旲~ �9鄎@~ � 9�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9�9�9� 9�/�1 Number of Returns~ �=怋鼲~ �9恲@~ �90廆~ �9グ@~ �9蹙@~ �9€溬@~ �9啖酅~ �9€@~ � 9€猩@~ � 9娈@~ �9贡@~ �9@嘆~ � 9纐@�/�. Amount~ �=A~ �9&~ �9饏@~ �9枽@~ �9緻~ �9炰@~ �9P@~ �9餉魼~ � 9 鬇~ � 9`鉆~ �9癚驚~ �9�"這~ � 9`嶀@�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9�9�9� 9�/�1 Number of Returns~ �=@+鶣~ �9p{@~ �9p岪~ �9獲~ �9飧@~ �9€@~ �9€郂~ �9\覢~ � 9菮~ � 9珸~ �9M癅~ �90匑~ � 90p@�/�. Amount~ �= 鯜~ �9園~ �9€咢~ �9垹@~ �9@~ �9€蔃~ �9ㄕ@~ �9€尴@~ � 9暿@~ � 9@~ �9€/罖~ �94~ � 9虛@�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9�9�9� 9�/�1 Number of Returns~ �=愝鼲~ �9衼@~ �9 朄~ �9/矦~ �9€6繞~ �9� 贎~ �9裴@~ �9@猎@~ � 9€肷@~ � 9@~ �9缺@~ �9h嘆~ � 9纐@�/�. Amount~ �=茩&~ �96瑻~ �9欯~ �9７@~ �9l葽~ �9勴@~ �9�8�@~ �9坝鶣~ � 9@桒@~ � 9鄝鍬~ �9� 鯜~ �9�酅~ � 9`x釦�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9�9�9� 9�/�1 Number of Returns~ �=�鵃~ �9�@~ �9垗@~ �9〡~ �9母@~ �9€钫@~ �9浪這~ �9€Y褸~ � 9€ 臔~ � 94~ �9^狜~ �9悁@~ � 9€f@�/�. Amount~ �=$A~ �9籃~ �9礍~ �9€囆@~ �9`K郂~ �9纥@~ �9€�A~ �9P曼@~ � 9蠥鬇~ � 9砾蹳~ �9 舒@~ �9€:菮~ � 99聾�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9�9�9� 9�/�1 Number of Returns~ �=0鳣~ �9~ �9婡~ �9R〡~ �9 禓~ �9€阋@~ �9€鬈@~ �9@F褸~ � 9虑@~ � 9x珸~ �9舶@~ �9槅@~ � 9q@�/�3 Amount~ �@4�A~ �A~ �A饛@~ �A"窣~ �A€Q臔~ �A e釦~ �A泪顯~ �A`鏎~ � A€蒌@~ � A@煲@~ �A纻釦~ �A€v藹~ � AL諤�/�B FOOTNOTES:�B* - Less than $500.J�BB** - Omitted to avoid disclosure of specific taxpayer information.:�42Details may not add to totals because of rounding.V�BNThis table presents aggregates of all returns filed and processed through the T�BLIndividual Master File (IMF) system during Calendar Year 2000. In general, L�BDduring administrative or Master File processing, taxpayer reporting V�BNdiscrepancies are corrected only to the extent necessary to verify the income W�BOtax liability reported. Most of the other corrections to the taxpayer records Q�BIused for these statistics could not be made because of time and resource W�BOconstraints. The statistics in this table should, therefore, be used with the N�BFknowledge that some of the data have not been perfected or edited for �Bstatistical purposes.S�BKClassification by State was usually based on the taxpayer's home address. ��l��Q��W��V��\��X��W��V��V��T��R��R��U��Z��Z��X��[��Y��T��S��R��W��Y��Y��U��3��>��^��\��VM�BEob体育ever, some taxpayers may have used the address of a tax lawyer or S�BKaccountant or the address of a place of business; moreover, such addresses R�BJcould each have been located in a State other than the State in which the �Btaxpayer resided.X�BPThis table includes (a) "substitutes for returns," whereby the Internal Revenue T�BLService constructs returns for certain non-filers on the basis of available S�BKinformation and imposes an income tax on the resulting estimate of the tax R�BJbase, i.e., "taxable income," and (b) returns of nonresident or departing �Baliens.R�BJItemized deductions include any amounts reported by the taxpayer, even if P�BHthey could not be used in computing "taxable income," the base on which N�BFthe regular income tax was computed. Thus, total itemized deductions N�BFinclude amounts that did not have to be reported by taxpayers with no Q�BI"adjusted gross income." (Adjusted gross income is the total from which V�BNthese deductions would normally be subtracted.) In addition, if standard and V�BNitemized deductions were both reported on a tax return, the form of deduction T�BLactually used in computing income tax was the one used for the statistics. W�BOTherefore, if the standard deduction was the form of deduction used, the total U�BMreported for itemized deductions was excluded from the statistics. ob体育ever, P�BHthe component deductions were not similarly excluded. As a result, the O�BGnumber of returns and related amounts for the component deductions are N�BFslightly overstated in relation to the grand total shown for itemized S�BKdeductions. These components are also overstated in relation to the total U�BMbecause there was a statutory limitation on the total of itemized deductions U�BMthat could be claimed by certain high-income taxpayers. This limitation did Q�BInot affect the component deductions, the sum of which therefore exceeded /�B'the total used in computing income tax.:�B2Income tax includes the "alternative minimum tax."Z�BRTotal tax liability differs from "income tax" in that it is the sum of income tax X�BPafter subtraction of all tax credits except the "earned income credit," and, in R�BJaddition, includes the "alternative minimum tax," taxes from recapture of P�BHprior-year investment and low-income housing credits, tax applicable to ��,��V��R��Q��V��T��?��:��7��V��R��Z��V��N��PR�BJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-N�BFemployment income and on certain tip income, and certain other income-�Brelated taxes.M�CEEarned income credit includes both the refundable and non-refundable R�CJportions. The non-refundable portion could reduce income tax and certain P�CHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�C3there was no tax liability at all, were refundable.6�C.AGI Amount is less deficits, where applicable.3�C+Tax-exempt Interest is not included in AGI.R�CJTotal Credits excludes the "earned income credit," shown separately below.N�CFExcess Earned Income Credit, or the refundable portion of the "earned V�CNincome credit" equals the amount in excess of "total tax liability," which is R�CJshown in the table. The excess credit shown includes any "advance earned J�CBincome credit payments" for those returns that had such an excess.L�CDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�CHComputing Center, Master File Service Support Branch. Unpublished data.= xZ�%�> ��" ��