�\pPreferred Customer (]�uy 5(D`|g�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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C XA�C #<�C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C #��C  (�C #<�C #��C !��C  ��C #��C  �C  ��C #��C  �C  (�C #��C #��C #<��C #<�C ! ��C ! ��C ! �C  �C #<�C #<�C #<������������������U} �#}  �� ��l����������� � �� �� �� �� ���������������������������������������yTax Year 2000, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2001 to December 31, 2001     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$% South Dakota&& 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�A~ 5i@~ 5@T@~ 5@~ 5 @~ 5�@~ 5@~ 5@~ 5@~ 5B@~ 5@~ 5@~ 5t@ 1" 0Dependent Exemptions Count~ A A~ 5t@~ 5@~ 5@~ 5�@~ 5@~ 5`V@~ 5�*@~ 5q@~ 5@~ 5@~ 5@~ 5Pq@ 1 0Joint Returns Count~ AЗA~ 5@~ 5׶@~ 5@~ 5@~ 5L@~ 5@~ 5@~ 5J@~ 5@~ 5 @~ 5X@~ 5q@ 1 0Single Returns Count~ A/A~ 5~@~ 5p@~ 5`@~ 5@~ 5(@~ 5@~ 5@~ 5@~ 5q@~ 5`s@~ 5N@~ 5D@ 1 0Head of Household Count~ A�:@~ 5c@~ 5ϼ@~ 5q@~ 5@~ 5D@~ 5@~ 5j@~ 5@Z@~ 5A@~ 5G@~ 5@~ 5@ 10Number of Farm Returns~ A@~ 5@~ 5d@~ 5@~ 5@~ 5.@~ 5C@~ 5@~  5@~  5w@~  5 |@~  5R@~  5A@1#0Paid Preparer Returns Count~ Ae A~ 5S@~ 5@~ 5 y@~ 5@&@~ 5@~ 5`@~ 5@~  5չ@~  5@~  5@~  5@~  50s@12Salaries and Wages:55555555 5 5 5 5 514 Number of Returns~ 5XEA~ 5p@~ 5 @~ 5@~ 5�@~ 5`!@~ 5�@~ 5Q@~  5@~  5@~  5@~  50@~  5p@10 Amount~ 3R4~ 3@@@~ 3GA~ 3v.~ 3F@~ 3Vw~ 3�~ 3�4,A~  3�/$~  3} A~  3A~  30 A~  3 iA1 2Taxable Interest Income:33333333 3 3 3 3 314 Number of Returns~ 5A~ 5 @~ 5@~ 5@@~ 5@^@~ 5`@~ 5S@~ 5@~  5K@~  5@~  5p@~  5P@~  5t@10 Amount~ 5�"~ 5@~ 5@@~ 5@~ 5@~ 50@~ 5�=@~ 5S@~  5@~  5z@~  5@~  5@@~  5a@12Tax-exempt Interest:55555555 5 5 5 5 514 Number of Returns~ 5s@~ 5\@~ 5Ȅ@~ 5P@~ 5@~ 58@~ 5d@~ 5h@~  5@~  5@~  5H@~  5r@~  5g@10 Amount~ 3PL@~ 3@~ 3<@~ 3̬@~ 3@~ 3 @~ 3(@~ 3@~  3@~  3R@~  3@~  3w@~  3@12Dividends Received:33333333 3 3 3 3 314 Number of Returns~ 3@~ 3H@~ 3h@~ 3 @~ 3M@~ 3@~ 3u@~ 3@~  3@~  3X@~  3:@~  3H@~  3s@10 Amount~ 5P�A~ 5h@~ 5@~ 58@~ 5@~ 5@@~ 5`r@~ 5@o@~  5@~  5@~  5`@~  5@@~  5 ~@1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5@~ 58@~ 5@Y@~ 5`f@~ 5o@~ 5h@~ 5`@~ 5Ȅ@~  5~@~  5i@~  5s@~  5@V@~  5V@10 Amount~ 5@~ 5A@~ 5H@~ 5@W@~ 5@b@~ 5@x@~ 5@@~ 5@@~  5x@~  5 t@~  5@~  5w@~  5@162.Business or Profession Net Income (less loss):55555555 5 5 5 5 51 �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 4 Number of Returns~ 3 @~ 3H@~ 3@~ 3@~ 3Ƚ@~ 3@~ 3@~ 3l@~ 3@~ 3P@~ 3@~ 3@h@~ 3Y@ 1!0 Amount~ !5A~ !5~ !5O@~ !5@@~ !5@~ !5� @~ !5@~ !5U@~ ! 5@~ ! 5�?@~ ! 5@~ ! 5@~ ! 5 @!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 @~ #5R@~ #5@~ #5@~ #5@~ #5@~ #5f@~ #52@~ # 5s@~ # 5 @~ # 5p@~ # 5@~ # 5`t@#1$0 Amount~ $51A~ $5D@~ $5@~ $5@@~ $5`@~ $5@~ $5@~ $5@~ $ 5 @~ $ 5W@~ $ 5зA~ $ 5�@~ $ 5A$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &33@~ &3@h@~ &3@~ &3V@~ &3@~ &3@~ &3@~ &3@~ & 3@~ & 3{@~ & 3y@~ & 3J@~ & 3=@&1'0 Amount~ '3 � A~ '3@~ '3@~ '3@z@~ '3�6@~ '3 @~ '3@@~ '3@@~ ' 3@@~ ' 3@~ ' 3@~ ' 3@~ ' 3`@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5`t@~ )5|@~ )5@~ )5@~ )5@~ )5@~ )5@~ )5@~ ) 5,@~ ) 5h@~ ) 5(@~ ) 5@^@~ ) 5O@)1*0 Amount~ *5'~ *5@~ *5 @~ *5@~ *5�:@~ *5�A~ *5A~ *5@~ * 5 @~ * 5@~ * 5X@~ * 5@~ * 5 @*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,5@~ ,5Ȥ@~ ,5H@~ ,5Ӵ@~ ,5@~ ,5@~ ,5@~ ,58@~ , 5d@~ , 5`w@~ , 5{@~ , 5@Q@~ , 5A@,1-0 Amount~ -3 @~ -3~ -3w~ -3~ -3@~ -3@~ -3@~ -3@@~ - 3s@~ - 3@~ - 3@~ - 3X@~ - 3�-1".2Unemployment Compensation:.3.3.3.3.3.3.3.3. 3. 3. 3. 3. 3.1/4 Number of Returns~ /5=@~ /5J@~ /5(@~ /5آ@~ /5@~ /5ʠ@~ /5Đ@~ /5`m@~ / 5@P@~ / 5.@~ / 5$@~ / 5~ / 5/100 Amount~ 05V@~ 05Y@~ 05@~ 05а@~ 05@~ 050@~ 05\@~ 05p@~ 0 5`f@~ 0 59@~ 0 5A@~ 0 5~ 0 501'12Taxable Social Security Income:15151515151515151 51 51 51 51 51124 Number of Returns~ 25@F@~ 252@~ 25[@~ 25@~ 25@~ 25f@~ 25@~ 25@~ 2 5(@~ 2 5@~ 2 5@~ 2 5Z@~ 2 5@R@2130 Amount~ 338 A~ 33X@~ 33�@~ 33ȏ@~ 33"@~ 33@n@~ 33@~ 33`@~ 3 3i@~ 3 3@~ 3 3@~ 3 3@~ 3 3@3142 IRA Payments:43434343434343434 34 34 34 34 34154 Number of Returns~ 53v@~ 53J@~ 53Pv@~ 53 @~ 53b@~ 53@~ 53@~ 53@~ 5 3@@~ 5 3@o@~ 5 3Pq@~ 5 3H@~ 5 3 @5160 Amount~ 65@~ 65X@~ 65@@~ 65ڡ@~ 65?@~ 65@~ 65@~ 65@~ 6 5@~ 6 5@~ 6 5`@~ 6 5`f@~ 6 5?@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85@~ 85`c@~ 85T@~ 85f@~ 851@~ 85@~ 85@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 95@~ 95W@~ 95v@~ 95@~ 95@~ 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@~ ;3@~ ;3@~ ;3@~ ;3@~ ;3ı@~ ;3@~ ;3@~ ; 3h@~ ; 3ȃ@~ ; 3@~ ; 3g@~ ; 3Z@;1<0 Amount~ <5@~ <5 @~ <5ƣ@~ <5U@~ <5S@~ <5m@~ <5@~ <5@~ < 5@~ < 5@~ < 5@~ < 5Ђ@~ < 5q@<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~ >5 @~ >5@~ >58@~ >5R@~ >5`a@~ >5@~ >58@~ >5@@~ > 5P@~ > 50u@~ > 5 y@~ > 5Q@~ > 57@>1?0 Amount~ ?5@@~ ?5?@~ ?5 h@~ ?5j@~ ?5u@~ ?5@~ ?52@~ ?5@~ ? 5;@~ ? 5@~ ? 5J@~ ? 5@~ ? 5x@?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~ A30L@~ A3@~ A3@~ A3 @~ A3@~ A3@[@~ A3[@~ A3r@~ A 3F@~ A 3@~ A 3`@~ A 3 z@~ A 3@h@A1B0 Amount~ B3@A~ B3x@~ B3!@~ B3F@~ B3!@~ B3-@~ B3�@~ B3@~ B 3@~ B 3@~ B 3@~ B 3@~ B 3@B1C; AGI Amount~ CI֩'~ CI ~ CI,A~ CIT1/A~ CI>lR~ CI��~ CI ڪ~ CI�T~ C IEA~ C I:A~ C I@�,A~ C INA~ C IFu9C<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5@~ E5@~ E5@~ E5|@~ E5@~ E5@~ E5@~ E5@~ E 5ڵ@~ E 5,@~ E 5@~ E 5 x@~ E 5m@E1F0 Amount~ F5,7~ F5f@~ F5@~ F5@+@~ F5F@~ F5X�A~ F5�A~ F5@~ F 50@~ F 5@~ F 5u@~ F 5@~ F 5@F1!G2Total Standard Deduction:G5G5G5G5G5G5G5G5G 5G 5G 5G 5G 5G1H4 Number of Returns~ H3�/A~ H3M@~ H30 @~ H3s@~ H3 9@~ H3@~ H3@~ H3@~ H 3@~ H 3X@~ H 3x@~ H 3q@~ H 3Y@H1I0 Amount~ I5�h~ I5@~ I5@~ K 5@~ K 5@~ K 5t@K1L0 Amount~ L5�5 L5** L5**~ L5A~ L5%A~ L5.rc~ L5oz~ L5.@~ L 5l�*A~ L 5̴A~ L 5R4~ L 5x�A~ L 5�)AL1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N3gA~ N3,@~ N3�3@~ N3U@~ N3�(@~ N3 @~ N3 @~ N3@~ N 3@~ N 3>@~ N 3 @~ N 3@~ N 3t@N1O0 Amount~ O3t~ O3@~ O3i@~ O3@~ O3 @~ O30�A~ O3A~ O3A~ O 3� A~ O 3P@~ O 3�, A~ O 3pA~ O 3`AO1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5 @~ Q5*@~ Q5.@~ Q5@~ Q5@~ Q5@~ Q5@N@~ Q5 @~ Q 5f@ Q 5** Q 5**~ Q 5~ Q 5Q1R0 Amount~ R5@[@~ R5@~ R5@~ R5@~ R5S@~ R5G@~ R5�@~ R5t@~ R 5@ R 5** R 5**~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T5@~ T5~ T5$@~ T5@~ T5@~ T5@~ T59@~ T58@~ T 5@~ T 5@l@~ T 5 e@~ T 5<@~ T 5$@T1U0 Amount~ U3@~ U3~ U3@~ U3Ё@~ U3(@~ U3@~ U3$@~ U3Ȋ@~ U 3u@~ U 3U@~ U 3Q@~ U 3*@~ U 3@U1V.Education Credits:V3V3V3V3V3V3V3V3V 3V 3V 3V 3V 3V1W4 Number of Returns~ W5M@ W5** W5**~ W5.@~ W54@~ W5`@~ W5@~ W5@ W 5** W 5**~ W 5~ W 5~ W 5W1X0 Amount~ X5@ X5** X5**~ X5ܤ@~ X5@~ X5@~ X5I@~ X5@ X 5** X 5**~ X 5~ X 5~ X 5X1Y2Foreign Tax Credit:Y5Y5Y5Y5Y5Y5Y5Y5Y 5Y 5Y 5Y 5Y 5Y1Z4 Number of Returns~ Z5L@~ Z5~ Z5@~ Z5@~ Z5؂@~ Z5D@~ Z5@~ Z5`@~ Z 5<@~ Z 5�@~ Z 5x@~ Z 5l@~ Z 5`b@Z1[0 Amount~ [3@~ [3~ [3"@~ [34@~ [3@@~ [3X@~ [3@]@~ [3`@~ [ 3@c@~ [ 3U@~ [ 3`l@~ [ 3@W@~ [ 3u@[1 \2General Business Credit:\3\3\3\3\3\3\3\3\ 3\ 3\ 3\ 3\ 3\1]> Number of Returns~ ]H@~ ]H~ ]H(@~ ]HI@~ ]H@R@~ ]H@c@~ ]H@f@~ ]Hb@~ ] He@~ ] HV@~ ] H`e@~ ] HO@~ ] HE@]9^0 Amount~ ^5(@~ ^5~ ^5�?~ ^5<@~ ^5P@~ ^5k@~ ^5p@~ ^5l@~ ^ 5w@~ ^ 5f@~ ^ 5~@~ ^ 5 |@~ ^ 5D@^1_2Total Credits:_5_5_5_5_5_5_5_5_ 5_ 5_ 5_ 5_ 5_1`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`4 Number of Returns~ `5_@~ `50@~ `5@~ `5@~ `5|@~ `5@@~ `5�*@~ `5d@~ ` 5Z@~ ` 5@~ ` 5@~ ` 5r@~ ` 5e@`1a0 Amount~ a3@~ a3@~ a3`r@~ a3 @~ a3@~ a3@U@~ a3�@~ a3@~ a 3@~ a 3@@~ a 3@~ a 3ȋ@~ a 3B@a1b2Self-Employment Tax:b3b3b3b3b3b3b3b3b 3b 3b 3b 3b 3b1c4 Number of Returns~ c3 @~ c3 @~ c3I@~ c3'@~ c3@~ c3a@~ c3@~ c3@~ c 3@~ c 3@~ c 3T@~ c 3 r@~ c 3a@c1d0 Amount~ d5@~ d5@@~ d5d@~ d5Z@~ d5!@~ d5@~ d5{@~ d5@~ d 5W@~ d 5=@~ d 5@~ d 5$@~ d 5@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5zA~ f5$@~ f5.@~ f5`@~ f5@@~ f5@~ f5s@~ f5@~ f 5@~ f 5<@~ f 5@~ f 5@~ f 5t@f1g0 Amount~ g5VMo~ g5Z@~ g5@~ g5@~ g5p@~ g5 A~ g5A~ g5�A~ g 5�A~ g 5@~ g 5`= A~ g 5hA~ g 5�.Ag1h2Total Tax Liability:h5h5h5h5h5h5h5h5h 5h 5h 5h 5h 5h1i4 Number of Returns~ i5hA~ i5@~ i5`'@~ i5@~ i5@~ i5 c@~ i5 z@~ i5@~ i 5@~ i 5>@~ i 5@~ i 5@~ i 5t@i1j0 Amount~ j5=A~ j5(@~ j5@~ j5@@~ j5�7@~ j5HA~ j5H�A~ j5� A~ j 5A~ j 5Pa@~ j 50]A~ j 5P�A~ j 5�=Aj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l51A~ l5h@~ l5`_@~ l5 @~ l5 @~ l5`@~ l5@~ l5@~ l 5d@~ l 5@~ l 5@~ l 5@~ l 5p@l1m0 Amount~ m5\3A~ m5Ƥ@~ m5@g@~ m5Ќ@~ m5`@~ m5P� A~ m5pA~ m5XA~ m 5p`@~ m 5�,@~ m 5`@~ m 5 @~ m 5@m1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o3`@~ o3q@~ o3@~ o3T@~ o3@~ o3t@~ o3@~ o3N@~ o 3@~ o 3@~ o 3@~ o 3@|@~ o 3 q@o1p0 Amount~ p3Ϊ!~ p3@~ p3@~ p3@~ p3[@~ p3@@~ p3`@~ p3@~ p 3`X@~ p 3 @~ p 3@k@~ p 3@@~ p 30�Ap1q2Earned Income Credit:q3q3q3q3q3q3q3q3q 3q 3q 3q 3q 3q1r4 Number of Returns~ r5@~ r5x@~ r5@~ r5a@~ r5@~ r5|@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5@~ s5@~ s5@@~ s5`@~ s5@~ s5K@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u5@|@~ u5@~ u5~@~ u5@~ u5@~ u5@Z@~ u5~ u5~ u 5~ u 5~ u 5~ u 5~ u 5u1v0 Amount~ v3@~ v3@~ v3@@~ v3@O@~ v32@~ v3(@~ v3~ v3~ v 3~ v 3~ v 3~ v 3~ v 3v1w2Total Tax Payments:w3w3w3w3w3w3w3w3w 3w 3w 3w 3w 3w1x4 Number of Returns~ x54A~ x5@~ x5`=@~ x5�&@~ x5@~ x52@~ x5 "@~ x5@~ x 5$@~ x 5@~ x 5@~ x 5P@~ x 5t@x1y0 Amount~ y5ty~ y5J@~ y5@~ y5�@~ y5@A~ y5A~ y5lA~ y50A~ y 5A~ y 5`@~ y 5� A~ y 5�@~ y 5 ]Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5P A~ {5@~ {5H@~ {5�)@~ {5@~ {5 !@~ {5@~ {5@~ { 5@~ { 5@~ { 5h@~ { 5]@~ { 5C@{1|0 Amount~ |3~ |3+~ |3W~ |3PI~ |3`^~ |3 >~ |3`~ |3~ | 3~ | 3~ | 3ռ~ | 3~ | 3h|1"}2Tax Due at Time of Filing:}3}3}3}3}3}3}3}3} 3} 3} 3} 3} 3}1~4 Number of Returns~ ~3g@~ ~3Ȇ@~ ~3@~ ~3z@~ ~3@~ ~3@~ ~3@~ ~3 @~ ~ 3@~ ~ 3@~ ~ 3@@~ ~ 3 x@~ ~ 3i@~10 Amount~ 5A~ 5@@~ 5ԯ@~ 5@~ 5@~ 5 @~ 53@~ 5@~  5B@~  5#@~  5@~  5@~  5?@1�l���������������������������������������������������������������������������������������������#2Medical and Dental Expense:55555555 5 5 5 5 51�4 Number of Returns~ �5e@~ �5p{@~ �5@~ �5|@~ �5X@~ �5@~ �5"@~ �5@~ � 5 v@~ � 5R@ � 5**~ � 5 � 5**�1�0 Amount~ �5`@~ �5R@~ �5o@~ �5@~ �5� @~ �5@~ �5@@~ �5@~ � 5@~ � 5|@ � 5**~ � 5 � 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@~ �BG@~ �BM@~ �B l@~ �B`w@~ �B@~ �B@~ �B̐@~ � B@~ � Bv@~ � B @~ � B`@~ � B`@�1�0 Amount~ �3@@~ �3 `@~ �3N@~ �3b@~ �3w@~ �3X@~ �3D@~ �3r@~ � 3<@~ � 3@~ � 3@~ � 3@~ � 6@�1�2Real Estate Tax:�3�3�3�3�3�3�3�3� 3� 3� 3� 3� 6�1�4 Number of Returns~ �3@O@~ �3x@~ �3@~ �3@~ �3ܮ@~ �3@~ �3@~ �3^@~ � 3{@~ � 3p@~ � 3(@~ � 3w@~ � 6j@�1�0 Amount~ �5@~ �5x@~ �5А@~ �5&@~ �5a@~ �5@_@~ �5@~ �5(@~ � 5@~ � 5@~ � 5@~ � 5,@~ � 5@�1�2Taxes Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �5`T@~ �5y@~ �5@~ �5@~ �5{@~ �5&@~ �5&@~ �5 @~ � 5@~ � 5L@~ � 5@~ � 5 x@~ � 5 l@�1�0 Amount~ �5�A~ �5@@~ �5@@~ �56@~ �5Ϲ@~ �5@;@~ �5@~ �5@~ � 5J@~ � 57@~ � 5@~ � 5K@~ � 5H@�1 �2Interest Paid Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3 w@~ �3Pw@~ �3}@~ �3,@~ �3@~ �3@~ �3|@~ �3e@~ � 3@~ � 3@~ � 3t@~ � 3t@~ � 3f@�1�0 Amount~ �5(�A~ �5w@~ �5B@~ �5@~ �5@~ �5X@~ �5]@~ �5y@~ � 5t@~ � 5@@@~ � 5@a@~ � 5@~ � 5]@�1 �2Contributions Deduction:�5�5�5�5�5�5�5�5� 5� 5� 5� 5� 5�1�4 Number of Returns~ �3 @~ �3~ �3@~ �3Ҥ@~ �3\@~ �3@~ �3@~ �3v@~ � 3@~ � 3(@~ � 3 @~ � 3 x@~ � 3l@�1�8 Amount~ �?H A~ �@~ �@h@~ �@@~ �@Y@~ �@@~ �@�@~ �@@~ � @@~ � @7@~ � @@~ � @@~ � @@�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�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 �G�G�G�G�G�G�G�G� G� G� G� G� G�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�FN�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.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�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�F��l���������������������������������������������������������������������������������������������M�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 �G�G�G�G�G�G�G�G� G� G� G� G� G�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 �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�F�Caliens.�G�G�G�G�G�G�G�G� G� G� G� G� G�FR�CJItemized deductions include any amounts reported by the taxpayer, even if �G�G�G�G�G�G�G�G� G� G� G� G� G�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 �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FN�CFinclude amounts that did not have to be reported by taxpayers with no �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FQ�CI"adjusted gross income." (Adjusted gross income is the total from which �G�G�G�G�G�G�G�G� G� G� G� G� G�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. �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FW�COTherefore, if the standard deduction was the form of deduction used, the total �G�G�G�G�G�G�G�G� G� G� G� G� G�FU�CMreported for itemized deductions was excluded from the statistics. However, �G�G�G�G�G�G�G�G� G� G� G� G� G�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 �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FN�CFslightly overstated in relation to the grand total shown for itemized �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�FS�CKdeductions. These components are also overstated in relation to the total �G�G�G�G�G�G�G�G� G� G� G� G� G�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 �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�F/�C'the total used in computing income tax.�G�G�G�G�G�G�G�G� G� G� G� G� G�F:�C2Income tax includes the "alternative minimum tax."�G�G�G�G�G�G�G�G� G� G� G� G� G�FZ�CRTotal tax liability differs from "income tax" in that it is the sum of income tax �G�G�G�G�G�G�G�G� G� G� G� G� G�FX�CPafter subtraction of all tax credits except the "earned income credit," and, in �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�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�F��������������Q��V��T��?��:��7��V��R��Z��V��N��P��T�� �� �� �� �� �� �� �� R�CJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�F�F�F�F�F�F�F�F� F� F� F� F� F�FN�CFemployment income and on certain tip income, and certain other income-�F�F�F�F�F�F�F�F� F� F� F� F� F�F�Crelated taxes.�F�F�F�F�F�F�F�F� F� F� F� F� F�FM�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= � �.�> ��" ������������������������������