�\pPreferred Customer (m��� �(EaH} �B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 ��Arial1 x�Arial1 ��Arial1 x�Arial1 x�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<�C #<�C #��C #<�C #��C #<�C #��C ! ��������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Delaware&& 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~ @�A~ 5К@~ 5P@~ 5@~ 5`@~ 5t@~ 5g@~ 5@~ 5b@~ 5η@~ 5@~ I`@~ I8@ 1" 0Dependent Exemptions Count~ @�5 A~ 5@~ 5�@~ 5�+@~ 5@~ 5�9@~ 5�>@~ 5@z@~ 5@~ 5 @~ 5`@~ I@~ I@z@ 1 0Joint Returns Count~ @p\A~ 5 @~ 5@~ 5@~ 5@~ 5@L@~ 5@@~ 5�@~ 5@~ 5@~ 5ز@~ I@~ I{@ 1 0Single Returns Count~ @p?A~ 5\@~ 5�=@~ 5k@~ 5,@~ 5@~ 5T@~ 5@~ 5h@~ 5P@~ 5@~ I^@~ I@X@ 1 0Head of Household Count~ @@c@~ 5S@~ 5 @~ 5x@~ 5 @~ 5@~ 5@~ 5@~ 5z@~ 5]@~ 5X@~ I(@~ I$@ 10Number of Farm Returns~ @v@~ 5a@~ 5o@~ 5pt@~ 5s@~ 5@~ 5 ~@~ 5@l@~  5e@~  5M@~  5M@~  I1@~  I4@1#0Paid Preparer Returns Count~ @A~ 5`@~ 5[@~ 5|@~ 5@~ 5@@~ 5@@~ 5@~  5@~  5@~  5@~  I@~  IP|@12Salaries and Wages:55555555 5 5 5 I I14 Number of Returns~ 5 A~ 5x@~ 5@~ 5@~ 5 5@~ 5`5@~ 5 @~ 5[@~  5@~  5"@~  5@~  I@~  I0x@10 Amount~ 3S1~ 3@@~ 3A~ 3P3&A~ 3NDB~ 3J~ 3~ 3lv>A~  3uq~  3E%A~  3d[+A~  J\�A~  J8�#A1 2Taxable Interest Income:33333333 3 3 3 J J14 Number of Returns~ 5A~ 5 @~ 5@~ 5� @~ 5�@~ 5@~ 5@~ 5@~  5@~  5@~  5:@~  I@~  I0@10 Amount~ 5x�A~ 5@~ 5*@~ 5@v@~ 5@~ 5^@~ 5@@~ 5�@~  5@~  52@~  5`@~  I@~  I@12Tax-exempt Interest:55555555 5 5 5 I I14 Number of Returns~ 5@~ 5L@~ 5~@~ 5Ȇ@~ 5 @~ 5Ȟ@~ 5@~ 58@~  5@~  5@~  5ĝ@~  I@~  Iv@10 Amount~ 3A~ 3`f@~ 3X@~ 3@~ 3֬@~ 3@~ 3A@~ 3R@~  3b@~  3B@~  3@@~  J@@~  J@12Dividends Received:33333333 3 3 3 J J14 Number of Returns~ 3@~ 3@~ 3o@~ 3*@~ 3@~ 3@~ 3Z@~ 3}@~  3 @~  3@~  3@~  J@~  J؀@10 Amount~ 5�"A~ 5@~ 5@~ 5r@~ 5@~ 5`@~ 5D@~ 5@~  5@~  5-@~  50Z@~  I`T@~  I�A1 2State and Local Refunds:55555555 5 5 5 I I14 Number of Returns~ 5 I@~ 5b@~ 5Ȇ@~ 5@~ 5@~ 5@h@~ 5@~ 5u@~  5.@~  54@~  5<@~  I@~  I0t@10 Amount~ 5[@~ 5q@~ 5u@~ 5@~ 5Ҡ@~ 5W@~ 55@~ 5@~  5-@~  5A@~  5M@~  Iܧ@~  I>@162.Business or Profession Net Income (less loss):55555555 5 5 5 I I1 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 3@~ 3@~ 3H@~ 3Ͳ@~ 3ޯ@~ 3@~ 3̼@~ 3̰@~ 3@~ 3x@~ 3@~ Jk@~ J_@ 1!0 Amount~ !5�A~ !5@~ !5@~ !5@~ !5f@~ !5@~@~ !5 @~ !5@~ ! 5pC@~ ! 5 d@~ ! 5@~ ! I@~ ! I@!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" I" I"1#4 Number of Returns~ #5�@~ #5@~ #5;@~ #5@~ #5@~ #5@~ #5@~ #5 @~ # 5@~ # 5K@~ # 5+@~ # Ih@~ # I@#1$0 Amount~ $5nP~ $5@~ $5@~ $5@~ $5@~ $5O@~ $5@~ $5p5@~ $ 5@~ $ 5}@~ $ 5 A~ $ I~A~ $ I A$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% I% I%1&4 Number of Returns~ &3@@~ &3R@~ &3@~ &3 @~ &3^@~ &3@~ &3@~ &3@~ & 3@~ & 3@~ & 3@~ & JY@~ & JC@&1'0 Amount~ '3�A~ '3T@~ '3ک@~ '3L@~ '3\@~ '3@~@~ '3@~ '3B@~ ' 3@@~ ' 3@@~ ' 3@~ ' J@~ ' J@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( J( J(1)4 Number of Returns~ )5@@~ )5e@~ )5@~ )5(@~ )5y@~ )5@~ )5@~ )51@~ ) 5з@~ ) 5Ԝ@~ ) 5@~ ) Ipp@~ ) I@a@)1*0 Amount~ *5@�2A~ *5\@~ *5|@~ *5�@~ *5@~ *5`5 A~ *5� A~ *5pA~ * 5qA~ * 5`?@~ * 5@~ * I=@~ * I@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ I+ I+1,4 Number of Returns~ ,5*@~ ,5 a@~ ,5 o@~ ,5Pt@~ ,5s@~ ,5@~ ,5}@~ ,5@k@~ , 5e@~ , 5L@~ , 5M@~ , I0@~ , I3@,1-0 Amount~ -3@~ -3,~ -3i~ -3Pu@~ -3@~ -3@~ -3@~ -3@~ - 3P@~ - 3@~ - 3C~ - J]~ - Ju�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. J. J.1/4 Number of Returns~ /5@~ /58@~ /5(@~ /5>@~ /5@~ /5@~ /5n@~ /5@~ / 5@~ / 5Z@~ / 5P@~ / I@~ / I/100 Amount~ 05 @~ 05U@~ 05 @~ 05@~ 05@~ 05@~ 05@~ 05ų@~ 0 5@~ 0 5`t@~ 0 5r@~ 0 IB@~ 0 I01'12Taxable Social Security Income:15151515151515151 51 51 51 I1 I1124 Number of Returns~ 25@~ 25@~ 25[@~ 25@~ 25s@~ 25@~ 25@~ 25I@~ 2 54@~ 2 5@~ 2 5 @~ 2 I m@~ 2 Ic@2130 Amount~ 330�A~ 33A@~ 33P}@~ 33@~ 33N@~ 33@~ 33q@~ 33`z@~ 3 3@~ 3 3@T@~ 3 3@~ 3 Jf@~ 3 J@3142 IRA Payments:43434343434343434 34 34 34 J4 J4154 Number of Returns~ 53p@~ 53<@~ 53`s@~ 53@~ 53@~ 53@~ 53 @~ 53P@~ 5 3@~ 5 3`n@~ 5 3`i@~ 5 JA@~ 5 J9@5160 Amount~ 65�2@~ 65N@~ 650@~ 65t@~ 65@~ 65>@~ 65l@~ 65@~ 6 5ܢ@~ 6 5@~ 6 5@~ 6 I[@~ 6 IR@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 I7 I7184 Number of Returns~ 85!@~ 854@~ 85t@~ 85@~ 85&@~ 85z@~ 85N@~ 85~ 8 5~ 8 5~ 8 5~ 8 I~ 8 I8190 Amount~ 95@~ 954@~ 95c@~ 95@~ 95@~ 95@~ 95$@~ 95~ 9 5~ 9 5~ 9 5~ 9 I~ 9 I91(:2 S.E. Health Insurance Deduction::5:5:5:5:5:5:5:5: 5: 5: 5: I: I:1;4 Number of Returns~ ;3ݿ@~ ;3Z@~ ;3@~ ;3P@~ ;3 @~ ;3@~ ;3H@~ ;3@~ ; 3@~ ; 3y@~ ; 3@~ ; Jc@~ ; JT@;1<0 Amount~ <57@~ <5j@~ <5@~ <5x@~ <5ė@~ <5B@~ <5<@~ <5T@~ < 5@~ < 5@~ < 5Ρ@~ < Ih@~ < It@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= I= I=1>4 Number of Returns~ >5@~ >5@~ >55@~ >5N@~ >5S@~ >5q@~ >5p{@~ >5x@~ > 5@~ > 5u@~ > 58@~ > IZ@~ > II@>1?0 Amount~ ?5@~ ?5"@~ ?5G@~ ?5a@~ ?5Pp@~ ?5h@~ ?5@~ ?5@~ ? 5@~ ? 5@~ ? 5@~ ? I$@~ ? Iؑ@?1@�lA��B��C��<D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��9^��_��@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ I@ I@1A4 Number of Returns~ A3�@~ A3s@~ A3@~ A3P@~ A3'@~ A3@~ A3>@~ A3@~ A 3v@~ A 3@~ A 3@~ A JPy@~ A Jl@A1B0 Amount~ B3�A~ B3@~ B3 @~ B3@~ B3 @~ B3@@~ B3@~ B3Z@~ B 3@@~ B 3@~ B 3@@~ B J@~ B J.@B1C: AGI Amount~ CH�r~ CH`~ CH A~ CH�-A~ CHh�4A~ CHγ�~ CH�~ CH&~ C HƬ�~ C HH�/A~ C Hl8A~ C Kh$A~ C K`9AC;"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D ID ID1E4 Number of Returns~ E5�A~ E5x@~ E5d@~ E52@~ E5K@~ E5@~ E5j@~ E5@@~ E 5@~ E 5@~ E 5@~ E I@~ E Ih@E1F0 Amount~ F5ˑ~ F5@~ F5@~ F5@~ F5@@~ F5ԕA~ F5,nA~ F5A~ F 5�A~ F 5P+A~ F 5  A~ F I @~ F IAF1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G IG IG1H4 Number of Returns~ H3t A~ H3@~ H3[@~ H3�@~ H3@~ H3�@~ H3@~ H3@~ H 3ę@~ H 3q@~ H 3k@~ H JE@~ H J:@H1I0 Amount~ I5O~ I5K@~ I50*A~ I5A~ I5�A~ I5HcA~ I5`@~ I5 q@~ I 5@~ I 5x@~ I 5D@~ I Ir@~ I Ih@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J IJ IJ1K4 Number of Returns~ K5A~ K5~ K5X@~ K5`#@~ K5 @~ K5_@~ K5@^@~ K5@~ K 5_@~ K 5˷@~ K 5@~ K IX@~ K I8@K1L0 Amount~ L5-~ L5~ L5 @~ L50�A~ L5F�,~ L5>o~ L5\AA~ L5�@~ ]GQ@~ ]GZ@~ ]GY@~ ] Gb@~ ] GR@~ ] GZ@~ ] IB@~ ] I3@]8^0 Amount~ ^5@~ ^5 ^5** ^5**~ ^5@@~ ^5U@~ ^5 f@~ ^5`g@~ ^ 5p@~ ^ 5 `@~ ^ 50v@~ ^ I s@~ ^ Il@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ I_ I_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@~ `5&@~ `5@~ `5@~ `5@~ `5@~ `5�9@~ `5@~ ` 5@~ ` 5d@~ ` 5ޠ@~ ` I@~ ` Iw@`1a0 Amount~ a3@~ a3@~ a3b@~ a3@~ a3@~ a3@~ a3@d@~ a3@~ a 3}@~ a 3@~ a 3@~ a J@~ a J6@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b Jb Jb1c4 Number of Returns~ c3@~ c3@h@~ c3@~ c3 @~ c3R@~ c3E@~ c3@~ c30@~ c 3@~ c 3@~ c 3t@~ c J@s@~ c Je@c1d0 Amount~ d5@~ d5q@~ d5@~ d5N@~ d5@~ d5@~ d5@~ d5e@~ d 5@~ d 5߲@~ d 5n@~ d I@~ d I@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e Ie Ie1f4 Number of Returns~ f5(�A~ f5*@~ f5@~ f5@~ f5@~ f5P@~ f5S@~ f5@~ f 5@_@~ f 5˷@~ f 5@~ f IX@~ f I8@f1g0 Amount~ g5~ g5a@~ g5T@~ g5@~ g5@~ g5A~ g5PA~ g5�,A~ g 5�"A~ g 5A~ g 5>A~ g IpQA~ g I$�Ag1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h Ih Ih1i4 Number of Returns~ i5�3A~ i5p@~ i5 @~ i5@~ i5w@~ i5.@~ i5X@~ i5@~ i 5`@~ i 5̷@~ i 5@~ i I`@~ i I8@i1j0 Amount~ j5�~ j5@~ j51@~ j5`@~ j5�@~ j5@A~ j5A~ j5A~ j 5A~ j 5h� A~ j 5l�A~ j IA~ j IAj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k Ik Ik1l4 Number of Returns~ l5�A~ l5@~ l5X@~ l5� @~ l5@~ l5@~ l5@l@~ l5@~ l 5@p@~ l 5@~ l 5g@~ l IH@~ l Iy@l1m0 Amount~ m5͍~ m5@~ m5@~ m5@~ m5� A~ m5A~ m5T�A~ m5(A~ m 5XvA~ m 5�A~ m 5(7 A~ m IP@~ m IU Am1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n In In1o4 Number of Returns~ o3@~ o3c@~ o3<@~ o3 @~ o32@~ o3O@~ o3@~ o3@~ o 3@~ o 3@~ o 3Υ@~ o JЂ@~ o Jy@o1p0 Amount~ p349!A~ p3@~ p3@~ p3W@~ p3.@~ p3m@~ p3@~ p3 @~ p 3�*@~ p 3@~ p 3�;@~ p J`@~ p JAp1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q Jq Jq1r4 Number of Returns~ r5`@~ r5a@~ r5@~ r5@@~ r58@~ r5y@~ r5~ r5~ r 5~ r 5~ r 5~ r I~ r Ir1s0 Amount~ s5:@~ s5a@~ s5@~ s5@~ s5@~ s5H@~ s5~ s5~ s 5~ s 5~ s 5~ s I~ s Is1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t It It1u4 Number of Returns~ u5 @~ u5V@~ u5]@~ u5@`@~ u5@~ u5V@~ u5~ u5~ u 5~ u 5~ u 5~ u I~ u Iu1v0 Amount~ v3@~ v3@W@~ v3i@~ v3+@~ v3D@~ v3"@~ v3~ v3~ v 3~ v 3~ v 3~ v J~ v Jv1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w Jw Jw1x4 Number of Returns~ x5\$A~ x5@~ x5A@~ x5@~ x5�@~ x5B@~ x5F@~ x5@~ x 5Q@~ x 5@~ x 5ٵ@~ x IH@~ x I@x1y0 Amount~ y5�~ y5$@~ y5@+@~ y5@~ y5X�A~ y5|9A~ y5�;A~ y5\�A~ y 5PkA~ y 5FA~ y 5A~ y IXPA~ y I@�Ay1&z6Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z Iz Iz1{4 Number of Returns~ {5P�A~ {5Ѓ@~ {5%@~ {5@~ {5@d@~ {5@~ {5@@~ {5b@~ { 5@~ { 5&@~ { 5@~ { I e@~ { IT@{1|0 Amount~ |3~ |3~ |3~ |3~ |3�~ |3~ |3~ |3~ | 3S~ | 39~ | 3~ | J~ | J�|1"}2Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} J} J}1~4 Number of Returns~ ~30K@~ ~3@a@~ ~3@~ ~3@~ ~3@~ ~3@f@~ ~3@~ ~3@~ ~ 3@~ ~ 3D@~ ~ 3@~ ~ J@~ ~ Js@~10 Amount~ 5`�A~ 5k@~ 5t@~ 5@~ 5@~ 5@@~ 5@~ 5�@~  5w@~  5@@~  5@~  I@~  I@F@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 I I1�4 Number of Returns~ �5@~ �5o@~ �5@~ �5F@~ �56@~ �5߰@~ �5@~ �5@~ � 5@~ � 5b@~ � 5[@~ � I(@~ � I@�1�0 Amount~ �5@@~ �5@~ �5@~ �5@X@~ �5*@~ �5)@~ �5@~ �5@~ � 5x@~ � 5@~ � 5@~ � I@~ � I~@�1#�2State and Local Income Tax:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �Ax0A~ �A l@~ �A@~ �Aʪ@~ �A@~ �A�5@~ �A@Q@~ �A@~ � A@~ � A@~ � A@~ � I@~ � I@�1�0 Amount~ �3l$~ �3Ѕ@~ �3 @~ �34@~ �3E@~ �3 b@~ �3@~ �3P@~ � 3В@~ � 3@@~ � 3p@~ � J@~ � J@�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� J� J�1�4 Number of Returns~ �3 T@~ �3@t@~ �3@~ �36@~ �3@~ �3@Z@~ �3@~ �3@~ � 3@~ � 3@~ � 3@~ � Jȋ@~ � J~@�1�0 Amount~ �5A~ �58@~ �5@~ �5@~ �5@~ �5+@~ �5@~ �5@@~ � 5q@~ � 5x@~ � 5@~ � I@~ � I@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �5ȯA~ �50w@~ �5L@~ �5!@~ �50@~ �5@~ �5{@~ �5!@~ � 5@@~ � 5@~ � 5@~ � I@~ � IP@�1�0 Amount~ �5v)/~ �5@~ �5@~ �5@~ �5@~ �5�"@~ �5 @~ �5@~ � 5A~ � 5 @~ � 5`@~ � I@~ � I``@�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �3@~ �30u@~ �3@~ �3T@~ �3@~ �3@~ �3@~ �3@T@~ � 3@~ � 3@~ � 3k@~ � J@~ � J z@�1�0 Amount~ �5�=?~ �5@~ �5@~ �5y@~ �5@@~ �5tA~ �5(A~ �5kA~ � 5tA~ � 5�3@~ � 5@~ � IQ@~ � I@�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� I� I�1�4 Number of Returns~ �3T@~ �3~ �3h@~ �3@~ �3 @~ �3@@~ �3@~ �3@~ � 31@~ � 3@~ � 3n@~ � J`@~ � J�@�1�7 Amount~ �>]A~ �?~ �?@~ �?@~ �?6@~ �? @~ �?@~ �?'@~ � ?�@~ � ?@ @~ � ?`@~ � Lc@~ � L`@�1�B FOOTNOTES:�F�F�F�F�F�F�F�F� F� F� F� M� M�E�B* - Less than $500.�F�F�F�F�F�F�F�F� F� F� F� M� M�EJ�BB** - Omitted to avoid disclosure of specific taxpayer information.�F�F�F�F�F�F�F�F� F� F� F� M� M�E:�C2Details may not add to totals because of rounding.�1�1�1�1�1�1�1�1� 1� 1� 1� N� N�Eo�OgSpecial Note: These data do not include Tax Year 2000 returns that were filed after December 31, 2001, �F�F�F�F�F�F�F�F� F� F� F� M� M�En�Offor those taxpayers who were granted an additional extension of time to file because of the events of �F�F�F�F�F�F�F�F� F� F� F� M� M�E�OSeptember 11, 2001.�F�F�F�F�F�F�F�F� F� F� F� M� M�EV�BNThis table presents aggregates of all returns filed and processed through the �F�F�F�F�F�F�F�F� F� F� F� M� M�ET�BLIndividual Master File (IMF) system during Calendar Year 2001. In general, �F�F�F�F�F�F�F�F� F� F� F� M� M�EL�BDduring administrative or Master File processing, taxpayer reporting �F�F�F�F�F�F�F�F� F� F� F� M� M�EV�BNdiscrepancies are corrected only to the extent necessary to verify the income �F�F�F�F�F�F�F�F� F� F� F� M� M�EW�BOtax liability reported. Most of the other corrections to the taxpayer records �F�F�F�F�F�F�F�F� F� F� F� M� M�EQ�BIused 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�EW�BOconstraints. The statistics in this table should, therefore, be used with the �F�F�F�F�F�F�F�F� F� F� F� F� F�E��l���������������������������������������������������������������������������������������������N�BFknowledge that some of the data have not been perfected or edited for �F�F�F�F�F�F�F�F� F� F� F� F� F�E�Bstatistical purposes.�F�F�F�F�F�F�F�F� F� F� F� F� F�ES�BKClassification by State was usually based on the taxpayer's home address. �F�F�F�F�F�F�F�F� F� F� F� F� F�EM�BEHowever, some taxpayers may have used the address of a tax lawyer or �F�F�F�F�F�F�F�F� F� F� F� F� F�ES�BKaccountant or the address of a place of business; moreover, such addresses �F�F�F�F�F�F�F�F� F� F� F� F� F�ER�BJcould each have been located in a State other than the State in which the �F�F�F�F�F�F�F�F� F� F� F� F� F�E�Btaxpayer resided.�F�F�F�F�F�F�F�F� F� F� F� F� F�EX�BPThis table includes (a) "substitutes for returns," whereby the Internal Revenue �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�ET�BLService constructs returns for certain non-filers on the basis of available �F�F�F�F�F�F�F�F� F� F� F� F� F�ES�BKinformation and imposes an income tax on the resulting estimate of the tax �F�F�F�F�F�F�F�F� F� F� F� F� F�ER�BJbase, i.e., "taxable income," and (b) returns of nonresident or departing �F�F�F�F�F�F�F�F� F� F� F� F� F�E�Baliens.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�ER�BJItemized deductions include any amounts reported by the taxpayer, even if �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EP�BHthey could not be used in computing "taxable income," the base on which �F�F�F�F�F�F�F�F� F� F� F� F� F�EN�BFthe regular income tax was computed. Thus, total itemized deductions �F�F�F�F�F�F�F�F� F� F� F� F� F�EN�BFinclude amounts that did not have to be reported by taxpayers with no �F�F�F�F�F�F�F�F� F� F� F� F� F�EQ�BI"adjusted gross income." (Adjusted gross income is the total from which �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EV�BNthese deductions would normally be subtracted.) In addition, if standard and �F�F�F�F�F�F�F�F� F� F� F� F� F�EV�BNitemized deductions were both reported on a tax return, the form of deduction �F�F�F�F�F�F�F�F� F� F� F� F� F�ET�BLactually used in computing income tax was the one used for the statistics. �F�F�F�F�F�F�F�F� F� F� F� F� F�EW�BOTherefore, 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�EU�BMreported for itemized deductions was excluded from the statistics. However, �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EP�BHthe component deductions were not similarly excluded. As a result, the �F�F�F�F�F�F�F�F� F� F� F� F� F�EO�BGnumber of returns and related amounts for the component deductions are �F�F�F�F�F�F�F�F� F� F� F� F� F�EN�BFslightly overstated in relation to the grand total shown for itemized �F�F�F�F�F�F�F�F� F� F� F� F� F�ES�BKdeductions. These components are also overstated in relation to the total �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�EU�BMbecause there was a statutory limitation on the total of itemized deductions �F�F�F�F�F�F�F�F� F� F� F� F� F�EU�BMthat could be claimed by certain high-income taxpayers. This limitation did �F�F�F�F�F�F�F�F� F� F� F� F� F�EQ�BInot affect the component deductions, the sum of which therefore exceeded �F�F�F�F�F�F�F�F� F� F� F� F� F�E/�B'the total used in computing income tax.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�E:�B2Income tax includes the "alternative minimum tax."�E�E�E�E�E�E�E�E� E� E� E� E� E�EZ�BRTotal tax liability differs from "income tax" in that it is the sum of income tax �E�E�E�E�E�E�E�E� E� E� E� E� E�E�������������V��R����Q��V��T��?��:��7��V��R��Z��V��N��P��T�� �� �� �� �� �� �� �� X�BPafter subtraction of all tax credits except the "earned income credit," and, in �E�E�E�E�E�E�E�E� E� E� E� E� E�ER�BJaddition, includes the "alternative minimum tax," taxes from recapture of �E�E�E�E�E�E�E�E� E� E� E� E� E�EP�BHprior-year investment and low-income housing credits, tax applicable to �E�E�E�E�E�E�E�E� E� E� E� E� E�ER�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�DEEarned income credit includes both the refundable and non-refundable R�DJportions. The non-refundable portion could reduce income tax and certain P�DHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�D3there was no tax liability at all, were refundable.6�D.AGI Amount is less deficits, where applicable.3�D+Tax-exempt Interest is not included in AGI.R�DJTotal Credits excludes the "earned income credit," shown separately below.N�DFExcess Earned Income Credit, or the refundable portion of the "earned V�DNincome credit" equals the amount in excess of "total tax liability," which is R�DJshown in the table. The excess credit shown includes any "advance earned J�DBincome credit payments" for those returns that had such an excess.L�DDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�DHComputing Center, Master File Service Support Branch. Unpublished data.�D�D�D�D�D�D�D�D�D= � �.�> ��" ������������������������������