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(Unemployment compensation~ 2Ng�~ 4fN~ 66~ 4R~ 8 @~ 2A      '!(Social security benefits in AGI~ !2~�~ !4r~ !6bQ�~ !4~?#~ !8DA~ !2:6J!!! ! ! ! "(Other income less loss~ "2b~ "4x ~ "6~ "4ڤ6~ "8 @~ "2=$A""" " " " ##(Total statutory adjustments~ #2�~ #4�=� ~ #6&�0~ #4�$� ~ #8L�A~ #22A### # # # $' IRA payments~ $2&~ $4J]�~ $6g�~ $4N~ $8I@~ $2g@$$$ $ $ $ '%'Student loan interest deduction~ %2P~ %48#DA~ %6r~ %4�? %8- %2-%%% % % %  &'Payments to a Keogh plan~ &2nN~ &4p�~ &6�<~ &4�m~ &8@~ &2A&&& & & & )''!Deduction for self-employment tax~ '2h~ '4�%~ '6�?(~ '4~ '8d A~ '2L�A''' ' ' ' 0('(Self-employed health insurance deduction~ (2(2KA~ (4�~ (6f}�~ (4VA~ (81@~ (2 F@((( ( ( ( ")'Moving expenses adjustment~ )2T1-A~ )4.{�~ )6�A~ )4� I~ )8h@~ )2@))) ) ) ) )*'!Medical savings account deduction~ *2@~ *4`@~ *6@~ *4�@~ *8@~ *2@*** * * * !+(Total itemized deductions~ +2�$ +4�A~ +6v+4A~ +8. A~ +2��+++ + + + -,'%Medical and dental expenses deduction~ ,2tXA~ ,4[ ~ ,6�~ ,4W~ ,8x9A~ ,2Ϊ&,,, , , , -'Taxes paid deduction~ -2 ~ -4CF~ -6Vw~ -4vu5~ -8�>~ -26L--- - - - .'Interest paid deduction~ .2bp~ .4�,L~ .6~l�~ .4J--:~ .80z'A~ .2>uw... . . . /'Contributions deduction~ /2fU�~ /4~!~ /6��~ /4�s~ /8D)A~ /2GA/// / / / (0' Casualty or theft loss deduction~ 02@*@~ 04`�/A~ 06� @~ 04 ;&A~ 08@~ 02@000 0 0 0 &1'Total miscellaneous deductions~ 12��~ 14b~ 16��~ 14�~ 18�"A~ 12ZG`111 1 1 1  2(Basic standard deduction~ 22l~ 24N6l~ 26�9_~ 24\u'~ 28VR~ 22F]-222 2 2 2 %3(Additional standard deduction~ 32�~ 34i�~ 36_\~ 346V~ 38�!@~ 32@333 3 3 3 4(Taxable income~ 42r�44/A~ 46�� 44kWA~ 48@A~ 42^*444 4 4 4 5(Alternative minimum tax~ 52O~ 54"I~ 56\7~ 54~ 58@~ 52�# A555 5 5 5 6(Total tax credits~ 62~:�~ 64b�~ 66vK~ 64~ 688�A~ 62p�$A666 6 6 6 7'Child care credit~ 72�~ 74~ 76�~ 74:o~ 78@~ 72�@777 7 7 7 *8'"Credit for the elderly or disabled~ 82�A~ 84@~ 86`H@~ 84@~ 88@~ 82 v@888 8 8 8 9'Child tax credit~ 92K~ 94>~ 96~ 94j~ 98$�A~ 92�A999 9 9 9 :'Education credit~ :2R~ :4�(~ :6lNA~ :4& :8- :2-::: : : : ;'Foreign tax credit~ ;2N7�~ ;4bm~ ;6�'�~ ;4�~ ;8@~ ;2�A;;; ; ; ; 2<0*Earned income credit used to offset income<2<4<6<4<8<2<<< < < < =/tax before credits~ =2ڔJ~ =4( >A~ =6�4~ =4�A =8- =2-=== = = = >'Minimum tax credit~ >2\A~ >4N~ >6{A~ >4�A~ >8H@~ >2@>>> > > > ?'General business credit~ ?2A~ ?4v�.~ ?6h A~ ?4D$"A~ ?8@~ ?2@??? ? ? ? @ ,l@A ,�@B ,�@C ,�@D ,�@E ,�@F ,�@G ,�@H ,�@I ,��-J ,��-K ,��-L ,�@M ,t@N ,@ O ,c@P ,p@Q ,~@R ,�@S ,a@T ,^@U ,�@V ,v@W ,p@X ,s@Y ,i@Z ,x@[ ,n@\ ,_@] ,j@^ ,h@_ ,`@*@'"Empowerment zone employment credit~ @2ѳ@~ @4o@~ @60@~ @4@@~ @8J@~ @2r@@@@ @ @ @ *A'"Nonconventional source fuel credit~ A2@~ A4@~ A6@~ A4`@~ A8 @~ A2Ѓ@AAA A A A  B(Income tax after credits~ B2�*B48A~ B6~F2 B4�A~ B82-�~ B2*BBB B B B C(Total income tax~ C2GC49A~ C62R2 C4 �A~ C8�-�~ C2*�CCC C C C D(Total tax liability~ D2rP�D4RA~ D6| D4HA~ D8Z+�~ D2zk�DDD D D D E(Total tax payments~ E2uE4pWA~ E6n] E4A~ E8n~ E2�EEE E E E F'Income tax withheld~ F2 �F4�A~ F6. ~ F4�+{~ F8b�~ F2ڵ�FFF F F F G'Estimated tax payments~ G22e-~ G44~ G6�~ G4 X�'~ G8PA~ G2UGGG G G G H(Overpayment refunded~ H2zE,~ H4V�'~ H66A�~ H4^z�~ H8X~ H2+uHHH H H H !I*Tax due at time of filing~ I3�*M~ I5Y, ~ I7��~ I5E~ I9p+A~ I3:b�III I I I &J. Footnotes at end of table.J1J1J1J1J1J1JJJ J J J 4KD,Individual Income Tax Returns, Tax Year 2000K1K1K1K1K1K1KKK K K K pL+hTable 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by MaritalM+Status--Continued_N)W(All figures are estimates based on samples--money amounts are in thousands of dollars)OO"Returns of headsO#O" Returns ofO#O? Returns ofO  P&ItemP$ of householdsP%P$surviving spousesP%P@single personsP!Q Number ofQAmountQ Number ofQAmountQ Number ofQAmount Q RRreturnsRRreturnsRRreturnsRS~ S~ S ~ S"~ S$~ S&~ S(�*T("Adjusted gross income less deficit~ T8YW~ T2^o~ T:'@~ T6�$�~ T2.� T2@cDAU(Salaries and wages~ U8f)~ U2�4a~ U:K@~ U6;A~ U2_b U2�%AV(Taxable interest~ V8 ~ V2c~ V: @~ V6`A~ V2�+~ V2~�W(Tax-exempt interest~ W8@~ W2�1&A~ W:@~ W6@~ W2J`l~ W2�;-X( Dividends~ X8Y~ X2m�~ X:@~ X6@~ X2J=(~ X2�.�  Y(State income tax refunds~ Y8VBa~ Y2FC~ Y:U@~ Y6]@~ Y2�%~ Y2�Z(Alimony received~ Z8A~ Z2� Z:- Z6-~ Z2 A~ Z2�JA[Business or profession:[8[2[:[6[2[2\' Net income~ \8T~ \2\�~ \:@~ \6XtA~ \2��~ \2HE ]'Net loss~ ]8<�A~ ]2n;A~ ]:l@~ ]6@~ ]2i/A~ ]2 ^Sales of capital assets:^8^2^:^6^2^2_'Net gain in AGI~ _8�6~ _2F�+~ _:�@~ _6RA~ _2&~ _26� `,l@a,o@b,�@c,y@d,}@e,Y@f,j@g,l@h,z@i,�@j,�@k,y@l,y@m,@n,v@o,{@p,l@q,@r,x@s,�@t,�@u,z@v,�@w,y@x,�@y,t@z,w@{,w@|,~@},~@~,x@,}@`'Net loss in AGI~ `84�A~ `2ܳA~ `:.@~ `6@~ `2BA~ `2~ 3a(+Sales of property other than capital assets~ a8@@~ a2I~ a:ܖ@~ a6@~ a2XA~ a2!b(Taxable IRA distributions~ b8uA~ b2 ~ b:ȹ@~ b6@~ b2��~ b2BA�%c(Pensions and annuities in AGI~ c8N~ c2r;�~ c:�@~ c6� A~ c2�~ c2fSdRent and royalty:d8d2d:d6d2d2e' Net income~ e8 A~ e2Op~ e:`@~ e6@~ e2zm[~ e2V'!f' Net loss [1]~ f8x�A~ f2�<�~ f:@~ f6 @~ f2�H~ f2�!�$g(Farm rental income less loss~ g8A@~ g2@ g:- g6-~ g2i A~ g2-A:h,2Partnership and S Corporation net income less loss~ h8�0 A~ h2�')~ h: @~ h6@@~ h2fZ~ h2�$]-i(%Estate and trust net income less loss~ i8@~ i2l�A~ i:[@~ i6 @~ i2A~ i2ʊ!j(Farm net income less loss~ j8u@~ j2D~ j:@~ j6Y~ j2h�A~ j26T�!k(Unemployment compensation~ k8xH~ k2Zͭ~ k:۲@~ k6F@~ k2 @A~ k2dJ'l(Social security benefits in AGI~ l8�A~ l2�c~ l:<@~ l6@~ l24KA~ l2��m(Other income less loss~ m8T>A~ m2n[~ m:@~ m6@~ m2�~ o2Fd'p'Student loan interest deduction~ p8k ~ p2nA~ p:@~ p6@~ p2Z ~~ p2JZQ q'Payments to a Keogh plan~ q8o@~ q2A~ q:x@~ q6F@~ q2A A~ q2Zl)r'!Deduction for self-employment tax~ r8NV~ r2qE~ r:4@~ r6s@~ r2i�~ r2pGA0s'(Self-employed health insurance deduction~ s8A~ s2(kA~ s: @~ s6@~ s2�+A~ s24�1A"t'Moving expenses adjustment~ t8P@~ t2@NA~ t:@~ t6>@~ t2�A~ t2f-.)u'!Medical savings account deduction u8*558 u2*938 u:- u6-u2*14,434u2*16,640!v(Total itemized deductions~ v8z~ v2V� ~ v:`@~ v6A~ v2W�~ v2�v&-w'%Medical and dental expenses deduction~ w8A~ w2k~ w:@~ w6 @~ w2ޥ�~ w2f qx'Taxes paid deduction~ x8�~ x2hA~ x:`@~ x6h�A~ x2ځ~ x2_X y'Interest paid deduction~ y8:~ y2Z�~ y:@~ y6�A~ y2�~ y2*24 z'Contributions deduction~ z8g�~ z2&\~ z:[@~ z6.@~ z2� ~ z2wA({' Casualty or theft loss deduction~ {8@@~ {2`@ {:- {6-~ {2@~ {20A&|'Total miscellaneous deductions~ |8@~ |2(;SA~ |: @~ |6@@~ |2�~ |2R }(Basic standard deduction~ }8~ }2^~ }:a@~ }6A~ }2�* ~ }2&,-%~(Additional standard deduction~ ~8�A~ ~2@]A~ ~:@~ ~6@~ ~2@>~ ~2Je(Taxable income~ 8~ 2BE�7~ : @~ 6fSv~ 2>� 2AEA,l@�,w@�,q@�,q@�,�@�,p@�,p@�,r@�,r@�,r@�,r@�,w@�,~@�,�@�,x@�,p@� ,s�� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,�@� , @� , @� , @� ,@� ,@� ,@(Alternative minimum tax~ 8@~ 2A~ :@~ 6<@~ 2 A~ 2U��(Total tax credits~ �8G~ �2�~ �:@@~ �6@~ �2TA~ �2v,��'Child care credit~ �8v~ �20)+A~ �:@~ �6`@~ �2�@~ �2@*�'"Credit for the elderly or disabled�8*5,902�2*2,066 �:- �6-�2*113,550�2*22,850�'Child tax credit~ �8�~ �2~ �:w@~ �6@~ �2(6)A~ �28�A�'Education credit~ �8V^(~ �2H�A~ �:I@~ �6@~ �2v~ �2v?M�'Foreign tax credit~ �8�@~ �2A~ �:P{@~ �6m@~ �2jV~ �2�=H2�0*Earned income credit used to offset income�8�2�:�6�2�2�/tax before credits~ �8v~ �2{]~ �:@~ �6@~ �2vB~ �26A�'Minimum tax credit~ �8µ@~ �2@6@~ �:d@~ �6 s@~ �2@@~ �2A�'General business credit~ �8@~ �2@~ �: @~ �6@~ �2@~ �2A*�'"Empowerment zone employment credit �8- �2- �:- �6-~ �2v@~ �2:@*�'"Nonconventional source fuel credit �8*25 �2*99 �:- �6-�2*9,626�2*9,756 �(Income tax after credits~ �8e�~ �2*�/~ �:�"@~ �6A~ �2: � ~ �264�(Total income tax~ �8e�~ �20~ �:�"@~ �6A~ �2�� ~ �2FA�4�(Total tax liability~ �8>�~ �2Е~ �: @~ �6,�A~ �2[� ~ �2R�6�(Total tax payments~ �8@~ �2� ~ �:\@~ �6A~ �2j ~ �2wC9��� � � � �'Income tax withheld~ �8b~ �22 ~ �:@~ �6pA~ �2�� ~ �2�:�+��� � � � �'Estimated tax payments~ �8A~ �2�~ �:1@~ �6�@~ �26�1~ �2)� ��� � � � �(Overpayment refunded~ �8ک~ �2s ~ �:@~ �6`�A~ �2~`� ~ �2Z_ ��� � � � !�*Tax due at time of filing~ �;E~ �</�~ �=@~ �>[@~ �AF :~ �Ay��� � � � n�Bf* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � 1�B)[1] includes nondeductible rental losses.��������� � � � >�B6NOTE: Detail may not add to total because of rounding.��������� � � � o�CgSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 2000, Publication 1304 (Rev. 04-2003).������� � �B�B�B� ,@� ,@= ��X/�> ����?�?�?�?m�d�wVVl�Xx���*0x��x���*0�*0��)x���d��(0����(0��d���(�#@$H$�$�$ %qq     ��" ������������������������������