�\pPreferred Customer (]�u� G(D`|B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�Arial1 ��Arial1 x�Arial1 ��Arial1 x�Arial1 x�Arial1 x�Arial��&�?'�?(�?)�?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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ 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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<�C ! ��������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% California&& 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-.//////// / / / / / 0 Returns Count~ Ah�~ 5`EA~ 5iDA~ 5~ 5>A~ 5�~ 5u~ 5/A~ 5 *A~ 51A~ 5D;A~ 5@~ 5`'@ 1" 0Dependent Exemptions Count~ AN~ 5@~ 5Ψ<~ 5d�=A~ 5�c~ 5L�~ 5f~ 5�;~ 56�1~ 5,�A~ 5d�A~ 5�7@~ 5@P@ 1 0Joint Returns Count~ A"|V~ 5@~ 5 A~ 5� A~ 5n|#~ 5�/A~ 5&D~ 5�'A~ 5)~ 5 A~ 5zA~ 5@~ 5@ 1 0Single Returns Count~ Aj~ 5@~ 5&K}~ 5n[~ 5-A~ 5P2A~ 56�$~ 5� A~ 5�+A~ 5@~ 5@@~ 5@~ 5@ 1 0Head of Household Count~ Aj�~ 5!@~ 5LA~ 5dU$A~ 5�&A~ 5{A~ 50DA~ 5@~ 5@~ 5@~ 5 @~ 5|@~ 5@ 10Number of Farm Returns~ A@~ 5@~ 5@~ 5@~ 5P@~ 5@~ 5Z@~ 5K@~  5@~  5@~  5A@~  5@~  5@1#0Paid Preparer Returns Count~ A~ 5@~ 5@4A~ 5zb~ 552A~ 5:$a~ 5|�2A~ 5X4$A~  5x!~  5�A~  5DA~  5 @~  5 �@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5VB�~ 5V@~ 5�/~ 58�~ 5j~ 5x!BA~ 56g~ 5�8~  57.~  50hA~  5�A~  5`@~  5@t@10 Amount3lA~ 3zB~ 3ZR�~ 3l�~ 3� ~ 3rc�~ 3B9N~ 3��~  3V~  3BS~  3zt ~  3f+ ~  3&x1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5&~ 5y@~ 5'~ 5� )A~ 5f/~ 5~cY~ 55A~ 5.�5~  5t'A~  5�A~  5�"A~  5@~  5@10 Amount~ 5 \~ 5�$.~ 5d!A~ 5�U~ 5(4A~ 5��~ 56~ 5R�~  5�~  5S~  5.m�~  5>u\~  5�%E12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5"~ 5@~ 5 @~ 5�,@~ 5@@~ 5@~ 5 @~ 5@~  5P@~  5`g@~  5@~  56@~  5@10 Amount~ 3 ^A~ 3A~ 3w@~ 3 \A~ 3�A~ 3A~ 3�=%A~ 3ț!A~  3Ɯ/~  3\CA~  3S~  3V�/~  3n�12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3v~ 3Q@~ 3�A~ 3�A~ 3A~ 3I$~ 3>�)~ 3A~  38yA~  3 A~  3�A~  3`I@~  3 ,@10 Amount~ 5�y~ 5`A~ 5A~ 5�#A~ 5\_"A~ 58�3A~ 5i~ 5�Z~  5{~  5�M~  5�~  5W~  5�(1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5��?�� 4 Number of Returns~ 3^(�~ 3@~ 3A~ 3A~ 3�A~ 3LA~ 3-A~ 3� A~ 30 A~ 3 /@~ 3@~ 3�2@~ 3@ 1!0 Amount~ !5N|A ~ !5 o6~ !5h7A~ !5ލ�~ !5G�~ !5z~ !5̰QA~ !5�2�~ ! 5M~ ! 5�~ ! 5|�~ ! 5�~ ! 5F!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #5�~ #50+@~ #5l�A~ #5<�A~ #5X�A~ #5x(A~ #5#~ #5zA~ # 5A~ # 5x� A~ # 5A~ # 5d@~ # 5A@#1$0 Amount~ $5&~ $5�&D~ $5`A~ $5<�A~ $5v A~ $5Q~ $5�1�~ $5 ~ $ 5z�!~ $ 5�~ $ 5^S~ $ 5� ?~ $ 5>$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &3Q6~ &3]@~ &3@~ &3T@~ &3i@~ &3VA~ &3X�A~ &3`@~ & 3�'@~ & 3�0@~ & 3@~ & 3@~ & 3h@&1'0 Amount~ '3T�~ '30"@~ '3A~ '30d A~ '3C$~ '3ھM~ '3փr~ '3e~ ' 3f}~ ' 3l-0A~ ' 3�2i~ ' 3�A~ ' 3HkA'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5Z3�~ )5@~ )5VA~ )5A~ )5A~ )5t\A~ )5؞A~ )5@x A~ ) 5(]A~ ) 5`@~ ) 5 @~ ) 5@~ ) 5@)1*0 Amount~ *5e~ *5x>A~ *5l�#A~ *5�~ *5�~ *5*z~ *5�~ *5*�-~ * 5%#~ * 5*pt~ * 5V~ * 5bA~ * 5�A*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5 6@~ ,5?@~ ,5F@~ ,5@~ ,5@~ ,5k@~ ,5@~ ,5@~ , 5r@~ , 5l@~ , 5@~ , 5@~ , 5@,1-0 Amount~ -3D�)~ -3�,~ -3~ -3`~ -3`W~ -3~ -3@T~ -3~ - 3�+~ - 3G~ - 3`~ - 3@~ - 3N-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5~�6~ /5@~ /5�6A~ /5 A~ /5(�A~ /5PmA~ /5`@~ /5@@~ / 5@~ / 5@~ / 5@~ / 5@~ / 5s@/100 Amount~ 05{~ 056@~ 05<@A~ 05o!~ 05A~ 050AA~ 05P A~ 05 =@~ 0 5@~ 0 5@~ 0 5@~ 0 5@~ 0 5p@01'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25zF~ 25@~ 25@@~ 25@Q@~ 25A~ 25xNA~ 25A~ 250�A~ 2 50A@~ 2 5� @~ 2 5 @~ 2 5U@~ 2 5@2130 Amount~ 33Rn~ 33<@~ 33@~ 33�.@~ 33A~ 33gl~ 33��~ 33;A~ 3 3j^~ 3 3%~ 3 3�0~ 3 3P�A~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53A~ 53@~ 53@~ 53@~ 53�@~ 530p@~ 53p @~ 53`@~ 5 3@0@~ 5 3@~ 5 3)@~ 5 3@~ 5 3@5160 Amount~ 65,%,A~ 65²@~ 65@@~ 65@[@~ 65�0@~ 65�A~ 65�A~ 65�2�@~ 6 5�A~ 6 5@~ 6 5@~ 6 5,@~ 6 5@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85JA~ 85@~ 85@~ 85@~ 85 @~ 85@�A~ 85`@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95h�A~ 956@~ 95@~ 95o@~ 95e@~ 95@{@~ 95@~ 95~ 9 5~ 9 5~ 9 5~ 9 5~ 9 591(:2 S.E. Health Insurance Deduction::5:5:5:5:5:5:5:5: 5: 5: 5: 5: 5:1;4 Number of Returns~ ;3@'A~ ;3"@~ ;3@w@~ ;3@~ ;3@~ ;3�%@~ ;3m@~ ;3�"@~ ; 3@~ ; 3@~ ; 3`'@~ ; 3@~ ; 3 @;1<0 Amount~ <5�8~ <5@@~ <5@~ <5@@~ <5@~ <5�A~ <5A~ <5�@~ < 5@@~ < 5�@~ < 5P@~ < 5@0@~ < 5Y@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= 5= 5=1>4 Number of Returns~ >5x� A~ >5@~ >5@~ >5@~ >5$@~ >5@@~ >5@~ >5@@~ > 5�@~ > 5@~ > 5 &@~ > 5Y@~ > 5}@>1?0 Amount~ ?52~ ?5@~ ?5@~ ?5P@~ ?5@?@~ ?5PL@~ ?5�A~ ?5 A~ ? 5LA~ ? 5H�A~ ? 5f1~ ? 5C A~ ? 5� @?1@�lA��B��C��=D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��:^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A3��~ A31@~ A3 A~ A3 �A~ A3<�A~ A3l!A~ A3X�A~ A38+ A~ A 3 A~ A 3@~ A 3`@~ A 3'@~ A 3@@A1B0 Amount~ B3z=~ B38� A~ B3(�A~ B34�A~ B30� A~ B3F}D~ B3V J~ B39~ B 3N~ B 3�(A~ B 3_b~ B 3T_A~ B 3AB1C; AGI AmountCIжA~ CI~ CId~ CI&?� ~ CI҆� ~ CI~ CI1~ CI.b~ C IPm~ C IR. ~ C I�1�~ C IS ~ C Ir�'C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E52S~ E5K@~ E5g@~ E5 A~ E5@�A~ E5^@~ E5Л3A~ E5*A~ E 5&�0~ E 5D�A~ E 5�A~ E 5@@~ E 5 @E1F0 Amount~ F5x�"~ F5ޞf~ F5v_~ F5�& ~ F5TA~ F5��~ F5JT~ F5jxt~ F 5*�3~ F 5Yu~ F 5J�~ F 5}~ F 5JF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3�7~ H3@@~ H3.t�~ H3�~ H3l�8A~ H36c~ H3W'~ H3A~ H 3`g@~ H 3@~ H 3@~ H 3@~ H 3ȓ@H1I0 Amount~ I5fF# ~ I58[A~ I5n~ I5 kI~ I5" =~ I5Z'O~ I5.�~ I5F~ I 5�7A~ I 5�@~ I 5@~ I 5@~ I 5@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5>�~ K5L@~ K5D")A~ K5~~ K5d�=A~ K5V�~ K5ZIu~ K5^?~ K 5|�)A~ K 5�(A~ K 5�0A~ K 5`@~ K 5@@K1L0 AmountL5VA~ L5\@~ L5�27A~ L5~ L5��~ L5 a~ L5fs�~ L5�~ L 5Z=�~ L 5f�1 ~ L 5ޙ�~ L 5B�~ L 5�,�#L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3��~ N3@{@~ N3�52~ N3^y~~ N3T�=A~ N3�~ N3Ju~ N3/A~ N 3�)A~ N 3�(A~ N 3�0A~ N 3 @~ N 3@N1O0 Amount~ O3�3;#~ O3}@~ O3p� A~ O3p~ O3^'�~ O3*s~ O3 >jA~ O3�~ O 3U�~ O 3B3~ O 3D~ O 3Z~ O 3Y O1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5.X� Q5** Q5**~ Q5A~ Q5]$~ Q5>n2~ Q5�9(~ Q5PA~ Q 5�A~ Q 5d@ Q 5** Q 5** Q 5**Q1R0 Amount~ R5z� R5** R5**~ R5A~ R5p�A~ R5�*~ R5#~ R5H9A~ R 5�A~ R 5@S@ R 5** R 5** R 5**R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5 �'A~ T5$@~ T5a@~ T5�&@~ T5@~ T5yA~ T5p�A~ T5�@~ T 5@~ T 5)@~ T 5@ T 5** T 5**T1U0 Amount~ U3`�A~ U3@~ U38@~ U3@~ U3`g@~ U3@~ U3�@~ U3`@~ U 3 @~ U 3@~ U 3@ U 3** U 3**U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5VW2~ W5P@~ W5@@~ W5(RA~ W5`GA~ W5 A~ W5�A~ W50@~ W 5 o@~ W 5>@~ W 5A@~ W 5@~ W 5@W1X0 Amount~ X54�A~ X5J@~ X5@~ X5@~ X5@@~ X5HuA~ X50n@~ X5@>@~ X 5@l@~ X 5<@~ X 5B@~ X 5@~ X 5x@X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5IA~ Z5@@~ Z5@~ Z5@~ Z5q@~ Z5i@~ Z5 D@~ Z5 z@~ Z 5`@~ Z 5@~ Z 5H@~ Z 5@~ Z 5@@Z1[0 Amount~ [3LA~ [3@~ [3w@~ [3ؐ@~ [3$@~ [3z@~ [3@~ [3@~ [ 3@~ [ 3@~ [ 3@~ [ 3�@~ [ 3d�A[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H�@ ]H** ]H** ]H**~ ]H@~ ]H"@~ ]H@~ ]Hm@~ ] H@~ ] H@~ ] H)@~ ] H@~ ] H@]9^0 Amount~ ^5@ ^5** ^5** ^5**~ ^5@@~ ^5@~ ^5j@~ ^5@~ ^ 5z@~ ^ 5@~ ^ 5@~ ^ 5@~ ^ 5@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ 5_ 5_1`�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��{��|��}��~����`4 Number of Returns~ `5*g~ `5T@~ `5@~ `5�6$~ `5&A~ `5^k?~ `50~ `5A~ ` 54�A~ ` 5Pc@~ ` 5@ @~ ` 5@@~ ` 5@`1a0 Amount~ a3�~ a3r@~ a3D@~ a308A~ a3h�A~ a3�-A~ a3�:)A~ a3tsA~ a 3�4 A~ a 3�>@~ a 3UA~ a 3+@~ a 3Aa1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3t~ c3@~ c3D�A~ c3 `A~ c3bA~ c3�>A~ c3 �A~ c3XA~ c 3�A~ c 3@=@~ c 3Ё@~ c 3@~ c 3@c1d0 Amount~ d5\~ d5@@~ d5�:A~ d5A~ d5 �A~ d5�,~ d5n�1~ d5̥"A~ d 5�-~ d 5dA~ d 5�',~ d 5T A~ d 5Ad1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5 eA~ f5X@~ f5620~ f5>j~ f5jMh~ f5�~ f5vt~ f5̨/A~ f 5�*A~ f 5@,A~ f 5t6A~ f 5@@~ f 5#@f1g0 Amount~ g5�"~ g5@~ g5 A~ g5`w8A~ g5G�~ g5jF9~ g5Vs~ g5�~ g 5��~ g 5zq;~ g 5�=~ g 563�~ g 5r� g1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5~ i5@~ i5ηB~ i5z_u~ i5Jql~ i5N՞~ i5Ju~ i5|�/A~ i 5�*A~ i 5 .A~ i 5X8A~ i 5@~ i 5 $@i1j0 Amount~ j5�8j$~ j5@~ j5�;A~ j5?A~ j5LIKA~ j5(McA~ j52N~ j5�!�~ j 5:�~ j 5�$W~ j 5m~ j 5�"�~ j 5j� j1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l5b�~ l5m@~ l5&r~ l5�~ l5xo~ l5 0�~ l5>Sm~ l5� ;~ l 5'A~ l 5�3A~ l 58FA~ l 5`@~ l 5 @l1m0 Amount~ m5 ~ m5LA~ m5~],~ m5��~ m5^G�~ m5~ m5.E~ m5by�~ m 5jJ~ m 5:Dz~ m 5V�,~ m 5J=[~ m 5ޛ#m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3*,h~ o3�@~ o3@~ o3h�A~ o3`A~ o3tA~ o3A~ o3HzA~ o 3A~ o 3@~ o 3�A~ o 3@~ o 3A@o1p0 Amount~ p3�8~ p3@�@~ p3U@~ p3A~ p3(tA~ p36F~ p3;A~ p3j~ p 3��~ p 3}~ p 3u~ p 3LA~ p 3jZp1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5G�~ r5@~ r5V�6~ r5@)A~ r5oA~ r5O@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5�~ s5R@~ s5E~ s5d~ s5| ~ s5@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5r~ u5@~ u5(�&A~ u5p�'A~ u5�%A~ u5@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3\gHA~ v3m@~ v3.A~ v3No~ v3�A~ v3x@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x5T~ x5@~ x5d�~ x5^O�~ x5w~ x5W�~ x5Jat~ x5>~ x 5)A~ x 5<A~ x 5h A~ x 5 @~ x 5 @x1y0 Amount~ y5zÀ$~ y5BA~ y5y~ y5V72~ y5>B?~ y5)�~ y5�~ y5P!~ y 5b� ~ y 5�9F~ y 5Z:�~ y 5F1~ y 5�+� y1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5&t~ {5`>@~ {5{~ {5�~ {5�?^~ {5w=A~ {5<�3A~ {5� #A~ { 5uA~ { 5DA~ { 5@~ { 5@~ { 5@{1|0 Amount~ |3z�~ |3 ~ |3t�9~ |3�1�~ |3V}�~ |3�=�~ |3�N~  5 `�~  5*~  5JS1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �51~ �5N@~ �5�1@~ �5G@~ �5�@~ �5P� A~ �5 *A~ �5|@~ � 5@@~ � 5@~ � 5%@~ � 5 {@~ � 5@W@�1�0 Amount~ �5g~ �5 A~ �5,�"A~ �5fM~ �50�%A~ �5_C~ �5~�4~ �5�A~ � 5�A~ � 5N�@~ � 5x�A~ � 56@~ � 5@�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �B�3@~ �B�0@~ �B@~ �B0A~ �B( A~ �BnS=~ �B� M~ �B8�*A~ � B�(A~ � BA~ � B�A~ � B@~ � B`t@�1�0 Amount~ �3� ~ �3h� A~ �3@@~ �3A~ �3T!A~ �3X~ �3��~ �3e�~ � 3:~ � 3GA~ � 3�~ � 3^~ � 6~�9�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3~ �3@~ �3@,@~ �3p� A~ �3�*A~ �3ކ4~ �30A~ �3b�~ �5&~ �5K�~ �5�(~ � 5�,b~ � 5~ � 5��~ � 5x~ � 5 �1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3RA~ �3~ �3@~ �3� A~ �3�<A~ �38~ �3JG~ �3(A~ � 3&A~ � 3A~ � 3,�A~ � 3@@~ � 3 @�1�8 Amount~ �?rA~ �@~ �@@~ �@x1A~ �@�A~ �@m8A~ �@Nm�~ �@<�>A~ � @�~ � @\�0A~ � @~X~~ � @b-A~ � @��1�C FOOTNOTES:�G�G�G�G�G�G�G�G� G� G� G� G� G�F�C* - Less than $500.�G�G�G�G�G�G�G�G� G� G� G� G� G�FJ�CB** - Omitted to avoid disclosure of specific taxpayer information.�G�G�G�G�G�G�G�G� G� G� G� G� G�F:�D2Details may not add to totals because of rounding.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�Fo�JgSpecial Note: These data do not include Tax Year 2000 returns that were filed after December 31, 2001, �G�G�G�G�G�G�G�G� G� G� G� G� G�Fn�Jffor those taxpayers who were granted an additional extension of time to file because of the events of �G�G�G�G�G�G�G�G� G� G� G� G� G�F�JSeptember 11, 2001.�G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNThis table presents aggregates of all returns filed and processed through the �G�G�G�G�G�G�G�G� G� G� G� G� G�FT�CLIndividual Master File (IMF) system during Calendar Year 2001. In general, �G�G�G�G�G�G�G�G� G� G� G� G� G�FL�CDduring administrative or Master File processing, taxpayer reporting �G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNdiscrepancies are corrected only to the extent necessary to verify the income �G�G�G�G�G�G�G�G� G� G� G� G� G�FW�COtax liability reported. Most of the other corrections to the taxpayer records �G�G�G�G�G�G�G�G� G� G� G� G� G�FQ�CIused for these statistics could not be made because of time and resource �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FW�COconstraints. The statistics in this table should, therefore, be used with the �G�G�G�G�G�G�G�G� G� G� G� G� G�F��l���������������������������������������������������������������������������������������������N�CFknowledge that some of the data have not been perfected or edited for �G�G�G�G�G�G�G�G� G� G� G� G� G�F�Cstatistical purposes.�G�G�G�G�G�G�G�G� G� G� G� G� G�FS�CKClassification by State was usually based on the taxpayer's home address. �G�G�G�G�G�G�G�G� G� G� G� G� G�FM�CEHowever, some taxpayers may have used the address of a tax lawyer or �G�G�G�G�G�G�G�G� G� G� G� G� G�FS�CKaccountant or the address of a place of business; moreover, such addresses �G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJcould each have been located in a State other than the State in which the �G�G�G�G�G�G�G�G� G� G� G� G� G�F�Ctaxpayer resided.�G�G�G�G�G�G�G�G� G� G� G� G� G�FX�CPThis table includes (a) "substitutes for returns," whereby the Internal Revenue �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FT�CLService constructs returns for certain non-filers on the basis of available �G�G�G�G�G�G�G�G� G� G� G� G� G�FS�CKinformation and imposes an income tax on the resulting estimate of the tax �G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJbase, i.e., "taxable income," and (b) returns of nonresident or departing �G�G�G�G�G�G�G�G� G� G� G� G� G�F�Caliens.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FR�CJItemized deductions include any amounts reported by the taxpayer, even if �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FP�CHthey could not be used in computing "taxable income," the base on which �G�G�G�G�G�G�G�G� G� G� G� G� G�FN�CFthe regular income tax was computed. Thus, total itemized deductions �G�G�G�G�G�G�G�G� G� G� G� G� G�FN�CFinclude amounts that did not have to be reported by taxpayers with no �G�G�G�G�G�G�G�G� G� G� G� G� G�FQ�CI"adjusted gross income." (Adjusted gross income is the total from which �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FV�CNthese deductions would normally be subtracted.) In addition, if standard and �G�G�G�G�G�G�G�G� G� G� G� G� G�FV�CNitemized deductions were both reported on a tax return, the form of deduction �G�G�G�G�G�G�G�G� G� G� G� G� G�FT�CLactually used in computing income tax was the one used for the statistics. �G�G�G�G�G�G�G�G� G� G� G� G� G�FW�COTherefore, if the standard deduction was the form of deduction used, the total �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FU�CMreported for itemized deductions was excluded from the statistics. However, �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FP�CHthe component deductions were not similarly excluded. As a result, the �G�G�G�G�G�G�G�G� G� G� G� G� G�FO�CGnumber of returns and related amounts for the component deductions are �G�G�G�G�G�G�G�G� G� G� G� G� G�FN�CFslightly overstated in relation to the grand total shown for itemized �G�G�G�G�G�G�G�G� G� G� G� G� G�FS�CKdeductions. These components are also overstated in relation to the total �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FU�CMbecause there was a statutory limitation on the total of itemized deductions �G�G�G�G�G�G�G�G� G� G� G� G� G�FU�CMthat could be claimed by certain high-income taxpayers. This limitation did �G�G�G�G�G�G�G�G� G� G� G� G� G�FQ�CInot affect the component deductions, the sum of which therefore exceeded �G�G�G�G�G�G�G�G� G� G� G� G� G�F/�C'the total used in computing income tax.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�F:�C2Income tax includes the "alternative minimum tax."�F�F�F�F�F�F�F�F� F� F� F� F� F�FZ�CRTotal tax liability differs from "income tax" in that it is the sum of income tax �F�F�F�F�F�F�F�F� F� F� F� F� F�F�������������V��R����Q��V��T��?��:��7��V��R��Z��V��N��P��T�� �� �� �� �� �� �� �� X�CPafter subtraction of all tax credits except the "earned income credit," and, in �F�F�F�F�F�F�F�F� F� F� F� F� F�FR�CJaddition, includes the "alternative minimum tax," taxes from recapture of �F�F�F�F�F�F�F�F� F� F� F� F� F�FP�CHprior-year investment and low-income housing credits, tax applicable to �F�F�F�F�F�F�F�F� F� F� F� F� F�FR�CJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-N�CFemployment income and on certain tip income, and certain other income-�Crelated taxes.M�EEEarned income credit includes both the refundable and non-refundable R�EJportions. The non-refundable portion could reduce income tax and certain P�EHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�E3there was no tax liability at all, were refundable.6�E.AGI Amount is less deficits, where applicable.3�E+Tax-exempt Interest is not included in AGI.R�EJTotal Credits excludes the "earned income credit," shown separately below.N�EFExcess Earned Income Credit, or the refundable portion of the "earned V�ENincome credit" equals the amount in excess of "total tax liability," which is R�EJshown in the table. The excess credit shown includes any "advance earned J�EBincome credit payments" for those returns that had such an excess.L�EDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�EHComputing Center, Master File Service Support Branch. Unpublished data.�E�E�E�E�E�E�E�E�E= � �.�> ��" ������������������������������