\pjnwill00 (9Q% 'iD`|ZB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 xArial1 Arial1 xArial1 Arial1 nArial1 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" ";_(* "0"_);_(@_) "$"#,##0.00 "$"#,##0,)_(* #,##0_);_(* \-#,##0_);_(* "0"_);_(@_) ##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  XAC  C  C  C  C (XAC  C (XAC !<C  ,C !<C XAC #<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 #C #C ! 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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)           !""""%"Size of Adjusted Gross Income" " " " " #$D United States%% Breakeven~ &?~ '@~ '@~ 'L@~ 'j@~ 'O@~  'j@~  'OA~  'jA~  'A~  '.A$(%Total  %and %Under %Under %Under %Under %Under %Under  %Under  %Under  %Under  %Under  %and$)*Returns *Loss~ +@~ +@~ +L@~ +j@~ +O@~ +j@~  +OA~  +jA~  +A~  +.A  *Over,-........ . . . . . / Returns Count~ A:p~ 454A~ 4U~ 4=~ 4b~ 4:~ 4I~ 4~ 4H~ 4D9A~ 4޿q~ 4sA~ 4XA 0" /Dependent Exemptions Count~ A~ 4`'A~ 4v~ 4N~ 4"~ 4~ 4~ 4&~ 4ZL~ 4m:A~ 4u~ 4dA~ 4A 0 /Joint Returns Count~ AA ~ 4(4A~ 4t>A~ 4RA~ 4D~ 4.~ 4:~ 4/~ 4QA~ 4ΧX~ 4`~ 4!A~ 4A 0 /Single Returns Count~ A~ ~ 4V)~ 4bi~ 4R~ 4&o~ 4r@"~ 4~ 4=.A~ 4|"A~ 4A~ 4 A~ 4@@~ 4 @ 0 /Head of Household Count~ A'2~ 4x@~ 4(LA~ 4z_~ 4c~ 4~ 4;:~ 4 A~ 4`w@~ 4@~ 4.@~ 4ٷ@~ 4ȫ@ 0/Number of Farm Returns~ A ~ 4@~ 4 A~ 4D;A~ 4JA~ 4,tA~ 4A~ 4(A~  4P@~  4Z@~  4@~  49@~  4@0#/Paid Preparer Returns Count~ A~i~ 4he)A~ 4NG~ 4N;~ 4R}d~ 4F&~ 4 X~ 4>~  4H~  4\G~  4> Z~  4A~  4A01Salaries and Wages:44444444 4 4 4 4 402 Number of Returns~ 4^~ 4ԥA~ 4j~ 4p~ 4~ 4&~ 4~~ 4:~  4%~  4&Y~  4Z_~  4 A~  4hA0/ Amount3`/A~ 3~ 3E~ 3~ 4MJ~ 4'HA~ 4"U~ 4~J~ 4攘~ 4Xe~ 4!~  4ϑ~  4"~  4+~  4bA~  40 1State and Local Refunds:44444444 4 4 4 4 402 Number of Returns~ 4~ 4@~ 4A~ 4N,~ 4@V~ 4"~ 4f~ 4F~  4X~  4|'A~  4^4~  4A~  4@0/ Amount~ 4rpO~ 40tA~ 4`c@~ 4xA~ 4P!A~ 4)~ 4~ 4~  4WAA~  4/A~  4|~  4&.A~  4061.Business or Profession Net Income (less loss):44444444 4 4 4 4 40 l!"#$%&'()*+,-./0123456789:;<=>? 2 Number of Returns~ 3*]+~ 3A~ 3vQ~ 3CA~ 3Nz~ 32~ 3u~ 3X~ 3E~ 3\"A~ 3hEA~ 3 @~ 3@ 0!/ Amount~ !4C1~ !4~ !4x~ !4B'~ !4cz~ !4jD~ !4y~ !4v~ ! 4:~ ! 4@~ ! 4^ ~ ! 4AL~ ! 4?!0%"1Net Capital Gain (less loss):"4"4"4"4"4"4"4"4" 4" 4" 4" 4" 4"0#2 Number of Returns~ #4~ #4A~ #4 ~ #4~ #4j~ #4y~ #4^1~ #4z~ # 4 8~ # 4&J~ # 4^]~ # 4ԷA~ # 4A#0$/ Amount~ $4{~ $4&K~ $4:~ $4R,L~ $4rk~ $4>p~ $4~ $4*~ $ 4~ $ 4VfS~ $ 4a~ $ 4 ~ $ 4M;$0"%1Taxable IRA Distributions:%4%4%4%4%4%4%4%4% 4% 4% 4% 4% 4%0&2 Number of Returns~ &3c~ &3:@~ &3pcA~ &3]O~ &3s0A~ &3f~ &3,d~ &3&9~ & 3F$A~ & 3A~ & 3bA~ & 36@~ & 3@&0'/ Amount~ '34~ '3~!~ '3Y~ '3:NZ~ '3VA~ '3j;~ '3~~ '3.~ ' 3]Y~ ' 3r~ ' 32d~ ' 3@~ ' 3\:A'0%(1Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(0)2 Number of Returns~ )4~~ )4@~ )4m~ )4:OA~ )4~ )4v~ )4 LA~ )4o~ ) 4 N~ ) 4A~ ) 4,%A~ ) 4@~ ) 4@@)0*/ Amount~ *4bG~ *4G@~ 64:&|~ 64b~ 64v9~ 6 45~ 6 4A~ 6 4DA~ 6 4@8@~ 6 4@60(7- Student Loan Interest Deduction:74747474747474747 47 47 47 47 47082 Number of Returns~ 84:n~ 84,@~ 843A~ 84^%~ 844~ 84V~ 84:~ 84~ 8 4~ 8 4~ 8 4~ 8 4~ 8 4809/ Amount~ 94l@A~ 94@~ 94@~ 94oA~ 94hA~ 94F#5~ 94.A~ 94~ 9 4~ 9 4~ 9 4~ 9 4~ 9 490(:1 S.E. Health Insurance Deduction::4:4:4:4:4:4:4:4: 4: 4: 4: 4: 4:0;2 Number of Returns~ ;3n~~ ;3@~ ;3A~ ;3A~ ;3TA~ ;3'~ ;3h; A~ ;3A~ ; 3;A~ ; 3}A~ ; 3OA~ ; 3`k@~ ; 3@;0</ Amount~ <4~ <4=@~ <44A~ <4#A~ <4 $A~ <4D~ <4.A~ <4,#A~ < 4'A~ < 4|A~ < 4/~ < 4p A~ < 4 8A<0/=1'Self-Employed Retirement Plan Payments:=4=4=4=4=4=4=4=4= 4= 4= 4= 4= 4=0>2 Number of Returns~ >4l3A~ >4x@~ >4@~ >4@~ >4v@~ >4MA~ >4A~ >4pA~ > 4I A~ > 4HA~ > 4` A~ > 4_@~ > 4L@>0?/ Amount~ ?4~ ?4@~ ?4@@~ ?4 8@~ ?48;A~ ?4A~ ?4<~ ?4PV1A~ ? 4Ơ~ ? 4:A~ ? 4~~ ? 4tX-A~ ? 4MA?0@lABC7DEFGHIJKLMNOPQRSTUVWXYZ[\]:^_@1Total Adjustments:@4@4@4@4@4@4@4@4@ 4@ 4@ 4@ 4@ 4@0A2 Number of Returns~ A3Nc~ A3ؿ A~ A3&~ A3*~ A3~ A3H(~ A3>~ A38A~ A 3U~ A 3"~ A 3&A~ A 3@A~ A 3@A0B/ Amount~ B3b ~ B3)A~ B3At~ B3LA~ B3~ B3z ~ B3~ B3 Q~ B 3Z~ B 3~ B 3_A~ B 38~ B 38gB0C5 AGI AmountCBP~ H3B~ H3(~ H3C~ H3&E~ H3}~ H3WA~ H3f5W~ H 3 A~ H 34@~ H 3p%A~ H 3.@~ H 3@H0I/ Amount~ I4.0p~ I4g5~ I4c~ I44~ I42~ I40~ I4& ~ I4*k~ I 4:~ I 4~5~ I 4'8~ I 4X A~ I 4#@I0J1Taxable Income:J4J4J4J4J4J4J4J4J 4J 4J 4J 4J 4J0K2 Number of Returns~ K4~ K4s@~ K4fz~ K4~6~ K4"iH~ K4~ K4p~ K4R~ K 4H~ K 4>xg~ K 4gh~ T4A@~ T4@~ T4$A~ T47~ T4lS6A~ T4&\~ T4ޱ0~ T 4(A~ T 4@~ T 4PO@~ T 4@~ T 43@T0U/ Amount~ U3Q~ U3@~ U3s@~ U30A~ U3A~ U3%~ U3F$A~ U3p?A~ U 3 A~ U 3`@~ U 3 @~ U 3w@~ U 3@U0V-Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V0W2 Number of Returns~ W4&~ W4V@~ W4MA~ W4t.A~ W49~ W4|b~ W40Y~ W4.A~ W 4@~ W 4`g@~ W 4\@~ W 40@~ W 44@W0X/ Amount~ X4ڭ~ X4.@~ X4`@~ X4e"A~ X4.(~ X4F>I~ X4R~ X4^+~ X 42@~ X 4i@~ X 4`@~ X 4@b@~ X 4.@X0Y1Foreign Tax Credit:Y4Y4Y4Y4Y4Y4Y4Y4Y 4Y 4Y 4Y 4Y 4Y0Z2 Number of Returns~ Z4u~ Z4F@~ Z4PLA~ Z4A~ Z4@wA~ Z4,VA~ Z4]A~ Z4A~ Z 4`8A~ Z 4 .A~ Z 4KA~ Z 4Я@~ Z 4@Z0[/ Amount~ [3fI~ [3v@~ [3@~ [3@~ [3@~ [30B@~ [3ХA~ [3ZA~ [ 34A~ [ 3iA~ [ 3^G~ [ 3,~ [ 3n[0 \1General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\0]8 Number of Returns~ ]ClA~ ]CC@~ ]CD@~ ]C߾@~ ]C@~ ]C@~ ]CT@~ ]C@5@~ ] C`t@~ ] Ca@~ ] C k@~ ] C@~ ] C@]9^/ Amount~ ^4fR0~ ^49@~ ^4w@~ ^4D@~ ^4@~ ^4@~ ^4@~ ^4@@~ ^ 4P@~ ^ 4@@~ ^ 4`@~ ^ 4@~ ^ 4s A^0_1Total Credits:_4_4_4_4_4_4_4_4_ 4_ 4_ 4_ 4_ 4_0`labcdefghijklmnopqrstuvwxyz{|}~`2 Number of Returns~ `4 ;~ `4:@~ `4|A~ `46#~ `4^j~ `4j ~ `4*~ `4.|~ ` 4>z~ ` 40RA~ ` 4p+"A~ ` 48A~ ` 4.@`0a/ Amount~ a3ƞ~ a3Ј@~ a30@~ a3~{~ a3Z~ a3~ a3n~ a3~ a 3h~ a 30LA~ a 3H7A~ a 3/A~ a 3/a0b1Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b0c2 Number of Returns~ c3nD_~ c3 A~ c3u~ c3@@A~ c3`~ c3V~ c3}~ c3N9B~ c 39~ c 3,A~ c 3X~ g 4f ~ g 4 Q~ g 44~ g 4B+g0h1Total Tax Liability:h4h4h4h4h4h4h4h4h 4h 4h 4h 4h 4h0i2 Number of Returns~ i4&i~ i4XVA~ i4.Q~ i4&8~ i4ڠ~ i4]u~ i4n8~ i4~ i 4ƣH~ i 4g~ i 4:q~ i 4@qA~ i 4Ai0j/ Amountj4``A~ j4V%~ j4Fs~ j4r}~ j4A~ j4޸~ j4FW~ j47~ j 46r~ j 4 ~ j 4ε~ j 4c~ j 4n>+j0k1Withholding Tax:k4k4k4k4k4k4k4k4k 4k 4k 4k 4k 4k0l2 Number of Returns~ l4z@~ l4dLA~ l4j~ l4j8~ l4% ~ l4*=~ l4 ~ l4~~ l 4"0~ l 4h$7A~ l 4va~ l 4tA~ l 4Al0m/ Amountm4wA~ m4N6~ m4n~ m4"qP~ m4I7 ~ m417~ m4~ m4~ m 4#~ m 4FH ~ m 4R2l~ m 4B~ m 4vm0n1Estimated Tax Payment:n4n4n4n4n4n4n4n4n 4n 4n 4n 4n 4n0o2 Number of Returns~ o32&~ o3 D@~ o3$A~ o3l_~ o3~Z~ o3~ o3(~ o3V~ o 3S~ o 3"A~ o 3*A~ o 3 A~ o 3HAo0p/ Amount~ p3f.~ p3D3~ p3/~ p3~ p3~ p3^2~ p3 N~ p3~ p 3'i~ p 3~ p 32:~ p 3Qf~ p 3@p0q1Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q0r2 Number of Returns~ r4bQ~ r4@~ r4f~ r4Ʀ~ r4& ~ r4@$@~ r4~ r4~ r 4~ r 4~ r 4~ r 4~ r 4r0s/ Amount~ s4 P~ s4@~ s4֠o~ s4&~ s4~ s4@~ s4~ s4~ s 4~ s 4~ s 4~ s 4~ s 4s0$t1Excess Earned Income Credit:t4t4t4t4t4t4t4t4t 4t 4t 4t 4t 4t0u2 Number of Returns~ u4VE~ u4@~ u4z~ u4~ u4 ~ u4@~ u4~ u4~ u 4~ u 4~ u 4~ u 4~ u 4u0v/ Amount~ v3.x~ v3@~ v3"5~ v3&~ v3Q~ v3$@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v0w1Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w0x2 Number of Returns~ x4n~ x4D!A~ x4f`~ x4[~ x4H~ x4}~ x4~ x4~I~ x 4XF~ x 4vf~ x 4p~ x 4,KA~ x 4Ax0y/ Amounty4 i4A~ y4AA~ y4~ y4~ ~ y4R' ~ y4N~ y4&i ~ y4\~ y 4~ y 4NH ~ y 4~ y 4V~ y 4`'y0&z<Overpayment (Negative Amount):z4z4z4z4z4z4z4z4z 4z 4z 4z 4z 4z0{2 Number of Returns~ {46~ {44A~ {4Z~ {4r~ {4Jv~ {4#~ {4"9~ {4~ { 4CA~ { 4#A~ { 4 A~ { 4@~ { 4@@{0|/ Amount~ |3&.~ |3pX9~ |3,+~ |3ξ~ |3X~ |3iC~ |3D~ |3lg~ | 3~ | 3,~ | 3~ | 3n~ | 3.G|0"}1Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} 3} 3}0~2 Number of Returns~ ~3n~ ~3A~ ~3rS~ ~3u~ ~3IA~ ~32SF~ ~3~ ~3J3~ ~ 3|BA~ ~ 3y*A~ ~ 3VB~ ~ 3 A~ ~ 3 @~0/ Amount~ 4B~ 4xxA~ 4d94A~ 4DA~ 4v~ 4F~ 4NZ~ 4%~  4*~  4]A~  4 ~  4M~  40lN>ZXPZ[U[R!#1Medical and Dental Expense:44444444 4 4 4 4 402 Number of Returns~ 4Z-{~ 4HfA~ 4A~ 40A~ 4t1A~ 40:A~ 4.NB~ 4A~ 4XZA~ 4@~ 4@~ 4F@~ 4@z@0/ Amount~ 4tA~ 4?~ 4N~ 4V:~ 4f~ 4y~ 4Jh~ 4ԣ~ 4h?A~ 4$A~ 4(A~ 4|@~ 4@@0#1State and Local Income Tax:44444444 4 4 4 4 402 Number of Returns~ Cv~ C@~ CA~ C<3A~ C^>~ C~ C{.~ CzT~ C~ C\4A~ CF\~ C(A~ C(A0/ Amount~ 3(~ 3v8(~ 3lA~ 3!B~ 3V~ 3~ 3:~ 33=~ 3Ve~ 3r~ 33~ 3+~ ;"a01Real Estate Tax:33333333 3 3 3 3 ;02 Number of Returns~ 3|~ 3HA~ 3(A~ 3 T\~ 3&9~ 3V~ 3rB~ 3i~ 3l/QA~ 36|Y~ 3(c~ 3 \A~ ;qA0/ Amount~ 4Ǯ~ 4,$A~ 4.>3~ 4~ 4NA~ 4{~ 4J^V~ 4N_~ 4Ʈ[~ 4j~ 4#~ 4xCA~ 4꥜01Taxes Paid Deduction:44444444 4 4 4 4 402 Number of Returns~ 4&c ~ 4^ A~ 4>W(~ 4nu~ 42N~ 4nf~ 4vQ~ 4a~ 4&~ 4_~ 4l\:A~ 4iA~ 4ЪA0/ Amount~ 4Be@~ 48A~ 4.e~ 4"OA~ 48[A~ 4ZL~ 4 ~ 4l ~ 4) ~ 4f~~ 4r~ 40lA~ 4N0 1Interest Paid Deduction:44444444 4 4 4 4 402 Number of Returns~ 3F ~ 3 A~ 3A~ 3z;O~ 3ǔ~ 3&ú~ 3 4~ 3UA~ 3C~ 3fQ~ 3l+6A~ 3,A~ 3A0/ Amount~ 4J)F~ 4J,~ 4&b~ 4:~ 4rǁ~ 4 ~ 4ʰ~ 48 ~ 4> ~ 4VU1~ 4;~ 4{~ 40 1Contributions Deduction:44444444 4 4 4 4 402 Number of Returns~ 3~ 3~ 3A~ 3\~ 3~~ 3$~ 3A~ 3hVA~ 3~ 3f[~ 3^9A~ 3A~ 3A0= Amount~ > B~ ?~ ?X2A~ ?6-~ ?^~ ?J~ ?~ ?~ ?~ ?*|~ ?:lH~ ?f~ ?f(0E FOOTNOTES:E* - Less than $500.JEB** - Omitted to avoid disclosure of specific taxpayer information.:@2Details may not add to totals because of rounding.VENThis table presents aggregates of all returns filed and processed through the TELIndividual Master File (IMF) system during Calendar Year 2000. In general, LEDduring administrative or Master File processing, taxpayer reporting VENdiscrepancies are corrected only to the extent necessary to verify the income WEOtax liability reported. Most of the other corrections to the taxpayer records QEIused for these statistics could not be made because of time and resource WEOconstraints. The statistics in this table should, therefore, be used with the NEFknowledge that some of the data have not been perfected or edited for Estatistical purposes.SEKClassification by State was usually based on the taxpayer's home address. lQWV\XWVVTRRUZZX[YTSRWYYU3>^\VMEEobever, some taxpayers may have used the address of a tax lawyer or SEKaccountant or the address of a place of business; moreover, such addresses REJcould each have been located in a State other than the State in which the Etaxpayer resided.XEPThis table includes (a) "substitutes for returns," whereby the Internal Revenue TELService constructs returns for certain non-filers on the basis of available SEKinformation and imposes an income tax on the resulting estimate of the tax REJbase, i.e., "taxable income," and (b) returns of nonresident or departing Ealiens.REJItemized deductions include any amounts reported by the taxpayer, even if PEHthey could not be used in computing "taxable income," the base on which NEFthe regular income tax was computed. Thus, total itemized deductions NEFinclude amounts that did not have to be reported by taxpayers with no QEI"adjusted gross income." (Adjusted gross income is the total from which VENthese deductions would normally be subtracted.) In addition, if standard and VENitemized deductions were both reported on a tax return, the form of deduction TELactually used in computing income tax was the one used for the statistics. WEOTherefore, if the standard deduction was the form of deduction used, the total UEMreported for itemized deductions was excluded from the statistics. obever, PEHthe component deductions were not similarly excluded. As a result, the OEGnumber of returns and related amounts for the component deductions are NEFslightly overstated in relation to the grand total shown for itemized SEKdeductions. These components are also overstated in relation to the total UEMbecause there was a statutory limitation on the total of itemized deductions UEMthat could be claimed by certain high-income taxpayers. This limitation did QEInot affect the component deductions, the sum of which therefore exceeded /E'the total used in computing income tax.:E2Income tax includes the "alternative minimum tax."ZERTotal tax liability differs from "income tax" in that it is the sum of income tax XEPafter subtraction of all tax credits except the "earned income credit," and, in REJaddition, includes the "alternative minimum tax," taxes from recapture of PEHprior-year investment and low-income housing credits, tax applicable to ,VRQVT?:7VRZVNPREJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-NEFemployment income and on certain tip income, and certain other income-Erelated taxes.MFEEarned income credit includes both the refundable and non-refundable RFJportions. The non-refundable portion could reduce income tax and certain PFHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;F3there was no tax liability at all, were refundable.6F.AGI Amount is less deficits, where applicable.3F+Tax-exempt Interest is not included in AGI.RFJTotal Credits excludes the "earned income credit," shown separately below.NFFExcess Earned Income Credit, or the refundable portion of the "earned VFNincome credit" equals the amount in excess of "total tax liability," which is RFJshown in the table. The excess credit shown includes any "advance earned JFBincome credit payments" for those returns that had such an excess.LFDSOURCE: Internal Revenue Service, Information Services, Martinsburg PFHComputing Center, Master File Service Support Branch. Unpublished data.= X%> "