�\pjnwill00 8YXq� J(DPa}b�ԣ~�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 n�Arial1 x�Arial1 x�Arial1 ��Arial1 x�Arial1 x�Arial1 ��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/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 $� ��C "� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C  ,C #��C #��C ! ��C ! ��C ! �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ,�C #<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C "<C "<�C "<��C "<��C "<�C xA�C  ,��C  ,��C  ,�C  ,�C #<�C  ,�C "�C  ��C  ,������������������U} �#}  � X�l������5��5��5�5 � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          =B22222%2Size of Adjusted Gross Income2 2 2 2 2 34I Minnesota@ Breakeven~ 6�?~ 7@~ 7@~ 7L@~ 7j@~ 7O@~  7j@~  7OA~  7jA~  7�A~  7�.A4>@Total  and Under Under Under Under Under Under  Under  Under  Under  Under  and4?AReturns  Loss~ 8@~ 8@~ 8L@~ 8j@~ 8O@~ 8j@~  8OA~  8jA~  8�A~  8�.A  Over9.*!!!!!!! ! ! ! ! ! + Returns Count~ C~ EE@~ E\�A~ ELA~ EA~ E<�A~ EA~ E`�A~ Ej�@~ E :@~ E !@~ Es@~ E@ " +Joint Returns Count~ C.A~ E@~ Ek@~ Es@~ Ei@~ E�A~ E8A~ EH"A~ Epb@~ E`s@~ E@7@~ E@~ E@ " +Single Returns Count~ C1A~ E @~ EWA~ E� A~ E�A~ E�1 A~ E@~ ES@~ ER@~ E@~ E@~ EH@~ Et@ " +Head of Household Count~ Cu A~ E(@~ E@~ E@~ E�@~ E[@~ E@S@~ EЮ@~ E@~ E@~ E@~ EZ@~ ED@ " +Number of Farm Returns~ C @~ Eְ@~ E@@~ E@@~ EE@~ E@^@~ E@~ E@~ E@~ E@~ E@~ Ei@~ E@]@ "#+Paid Preparer Returns Count~ CP~ E@~ ExA~ E�A~ E0nA~ E<A~ E A~ Ep@~  E@@~  E�7@~  E1@~  EԴ@~  E&@",Salaries and Wages:CEEEEEEE E E E E E"- Number of Returns~ C~~ E@~ E@}A~ EA~ EA~ Et�A~ E�A~ EhuA~  ER@~  E@@~  E`@~  Eo@~  E`@"+ Amount~ Cz�~ EA~ E�m~ E.~ E~ E6 �~ Es~ EJ~  E�!�~  E~�~  Ev~  E`@A~  EL\DA" ,Taxable Interest Income:CEEEEEEE E E E E E"- Number of Returns~ CƋT~ E\@~ E@�A~ EAA~ Ex�A~ E�A~ E�'A~ E@A~  E@Z@~  E$@~  E@~  E@~  Eh@"+ Amount~ C�~ E`@~ E @~ E�0A~ EpbA~ E�A~ E%A~ E�7A~  ET�A~  EA~  E�A~  EȬA~  EA",Tax-exempt Interest:CEEEEEEE E E E E E"- Number of Returns~ C@~ E@~ E@~ E<@~ E»@~ E@~ E@@~ E@~  E@~  E@~  E@~  E@~  E@"+ Amount~ Ch�(A~ Ep@~ E@~ E@~ E@~ Eu@~ EP@~ EC@~  E0,@~  E H@~  E�A~  E`@~  E`bA",Dividends Received:CEEEEEEE E E E E E"- Number of Returns~ C�,~ El@~ EV@~ E @~ E@~ E@~ EUA~ E0@~  E� @~  E@w@~  E@@~  E@~  E$@"+ Amount~ Czm~ E@~ E@~ E0@~ E@@~ EdA~ E8� A~ EQA~  E�A~  E06@~  EzA~  E�A~  EA" ,State and Local Refunds:CEEEEEEE E E E E E"- Number of Returns~ Cv8$~ E@~ E@~ E�@~ ER@~ E`@~ E(�A~ Ex@~  E@~  E@a@~  E@~  E@~  E@"+ Amount~ C(A~ E@~ Eԩ@~ El@~ E @~ E @~ E@~ E @@~  Ef@~  E@@~  E `@~  E@@~  EI@"6,.Business or Profession Net Income (less loss):CEEEEEEE E E E E E"- Number of Returns~ CDA~ E0@~ E@ @~ E@~ E@~ E@~ E @~ E@~  E@k@~  E@~  E@~  E̕@~  EȆ@" �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� + Amount~ C^�~ E`~ E@~ E`] A~ EHYA~ ElY A~ EV�&~ E@7A~ Ep�A~ E�+A~ EA~ E@~ EV@ "%!,Net Capital Gain (less loss):!C!E!E!E!E!E!E!E! E! E! E! E! E!""- Number of Returns~ "C�'!A~ "EX@~ "E@~ "E@w@~ "E@@~ "E@~ "E y@~ "E@~ " E@~ " E�@~ " E(@~ " Eٵ@~ " E$@""#+ Amount~ #C~ #E`A~ #E@~ #ED@~ #E[@~ #EP2A~ #E A~ #Eh7 A~ # EA~ # EhXA~ # EN&A~ # EmA~ # E\�@~ 8E@@~ 8E~ 8 E~ 8 E~ 8 E~ 8 E~ 8 E8"(9, S.E. Health Insurance Deduction:9C9E9E9E9E9E9E9E9 E9 E9 E9 E9 E9":- Number of Returns~ :C@@~ :E@~ :E@~ :E@~ :ES@~ :E@~ :EI@~ :Eo@~ : E}@~ : E:@~ : Ew@~ : E@@~ : E`@:";+ Amount~ ;C�A~ ;EP@~ ;ES@~ ;E@@~ ;E@j@~ ;E�@~ ;E@@~ ;E@~ ; E@@~ ; E@~ ; E@~ ; E/@~ ; E&@;"/<,'Self-Employed Retirement Plan Payments:<C<E<E<E<E<E<E<E< E< E< E< E< E<"=- Number of Returns~ =C@~ =EE@~ =Eq@~ =E@~ =E$@~ =E@~ =E@~ =E@~ = E@~ = E>@~ = Ez@~ = Ep@~ = E`o@=">+ Amount~ >Cb A~ >E0r@~ >E@@~ >E|@~ >E*@~ >E@~ >E@~ >E@~ > E�@~ > E@~ > E@~ > E@~ > E@>"?,Total Adjustments:?C?E?E?E?E?E?E?E? E? E? E? E? E?"@�lA��B��<C��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@- Number of Returns~ @C|�A~ @E@~ @E@~ @E� @~ @E@~ @E@|@~ @E0@~ @E�@~ @ E@^@~ @ ED@~ @ E<@~ @ E@@~ @ Eܙ@@"A+ Amount~ ACnE~ AE@~ AE@~@~ AE�1@~ AE@~ AE@tA~ AEX�A~ AE0T@~ A E�A~ A E\@~ A E(4A~ A E`U@~ A E@A"B: AGI Amount~ BDa�~ BF.<�~ BF�~ BF�>~ BF��~ BF�`~ BFy~ BF�.~ B F�~ B FZXA~ B F�~ B F^�~ B FX�B;"C,Total Itemized Deductions:CCCECECECECECECEC EC EC EC EC EC"D- Number of Returns~ DC<~ DEg@~ DE@~ DE�(@~ DE=@~ DEk A~ DE,�A~ DEA~ D E |@~ D E@~ D E@~ D E@~ D E @D"DDDDE+ Amount~ EC}~ EE@~ EEA~ EEA~ EEX?'A~ EE�7CA~ EE�~ EE��~ E E~ E Eh�1A~ E E�:A~ E E�"A~ E E�.AE"EE!F,Total Standard Deduction:FCFEFEFEFEFEFEFEF EF EF EF EF EF"G- Number of Returns~ GC~T~ GE@@~ GEA~ GE�A~ GEx+A~ GEh�A~ GE0@~ GE@~ G Ḙ@~ G EH@~ G Eh@~ G E@f@~ G E@P@G"H+ Amount~ HC:~ HE@~ HEo~ HE@i~ HEJX~ HEa~ HEk&A~ HE� A~ H E@@~ H E@~ H E@~ H E\@~ H E{@H"HI,Taxable Income:ICIEIEIEIEIEIEIEI EI EI EI EI EI"IJ- Number of Returns~ JCz~ JE@~ JE`�A~ JEwA~ JE\A~ JE(YA~ JEA~ JEA~ J E`�@~ J E1@~ J E�@~ J Ec@~ J E|@J"K+ Amount~ KC8~ KE�?~ KE�A~ KEڈo~ KE�<~ KE~ KEI�~ KE�~ K Evs�~ K Ej�)~ K E~ K E�~ K E6d�K""L,Income Tax Before Credits:LCLELELELELELELEL EL EL EL EL EL"M- Number of Returns~ MC\�>A~ ME<@~ MEA~ MEvA~ ME<A~ ME YA~ MEA~ MEA~ M E`�@~ M E1@~ M E�@~ M Ec@~ M E|@M"N+ Amount~ NCU~ NE1@~ NE`%@~ NEt A~ NE$�#A~ NEzin~ NE�~ NE6T�~ N EV~ N E$F~ N E.�~ N EG~ N EH�N"O,Child Tax Credit:OCOEOEOEOEOEOEOEO EO EO EO EO EO"P- Number of Returns~ PCP�A~ PE@@~ PE@Q@~ PE@~ PE`g@~ PE @~ PEA~ PE@~ P E`s@P G ** P G ** ~ P G~ P GP"Q+ Amount~ QC`�A~ QE2@~ QE$@~ QE@~ QE@~ QE0@~ QEȪA~ QE@~ Q Eq@Q G ** Q G ** ~ Q G~ Q GQ"R,Child Care Credit:RCRERERERERERERER ER GR GR GR GR"S- Number of Returns~ SCASG ** SG ** ~ SE@~ SE@~ SE�@~ SE@~ SE@i@~ S E@~ S E@~ S EL@~ S Ep@~ S ER@S"T+ Amount~ TC@TG ** TG ** ~ TE@~ TE@~ TE�@~ TE@~ TE@~ T EƲ@~ T E@~ T E@~ T E@]@~ T EB@T#U.Education Credits:UCUGUGUEUEUEUEUEU EU EU EU EU EU#V- Number of Returns~ VCp{A~ VE@~ VEp@~ VE@~ VE@y@~ VE�@~ VE @~ VE�>@~ V E@~ V E~ V E~ V E~ V EV"W+ Amount~ WC`@~ WE@~ WEȑ@~ WE@~ WE@~ WEu@~ WE{@~ WE@@~ W E@~ W E~ W E~ W E~ W EW"X,Foreign Tax Credit:XCXEXEXEXEXEXEXEX EX EX EX EX EX"Y- Number of Returns~ YC�0@~ YE@~ YE8@~ YEN@~ YE@~ YE @~ YEe@~ YE?@~ Y E@~ Y E�@~ Y E@~ Y E@~ Y EP@Y"Z+ Amount~ ZC@@ ZG*~ ZEN@~ ZEc@~ ZEp@~ ZE`@~ ZEh@~ ZE@~ Z E@~ Z E@~ Z E`@~ Z E@~ Z E@Z" [,General Business Credit:[C[G[E[E[E[E[E[E[ E[ E[ E[ E[ E["\- Number of Returns~ \CP@~ \E~ \EK@~ \E@r@~ \E|@~ \E$@~ \E@~ \EȒ@~ \ E@~ \ E@~ \ E@~ \ E@t@~ \ E@q@\"]+ Amount~ ]C@~ ]E~ ]E$@~ ]E`@~ ]Ew@~ ]E(@~ ]E@~ ]E@~ ] E|@~ ] E@~ ] EP@~ ] EȜ@~ ] E@]"^,Total Credits:^C^E^E^E^E^E^E^E^ E^ E^ E^ E^ E^"^^^^_- Number of Returns~ _C�*A~ _E\@~ _E@(@~ _EA~ _ElA~ _E�A~ _E`A~ _EPa@~ _ E`@~ _ E@~ _ E@~ _ E@~ _ E|@_"`�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��{��|��}��~����`+ Amount~ `CƁ/~ `E:@~ `E@~ `E@~ `EJ@~ `E�"A~ `E�- A~ `E�@~ ` Eu@~ ` Eh@~ ` E@~ ` E@~ ` E@`"``a,Self-Employment Tax:aCaEaEaEaEaEaEaEa Ea Ea Ea Ea Ea"b- Number of Returns~ bClA~ bE@~ bE� @~ bE@~ bE?@~ bE 1@~ bE�@~ bE@@~ b Ed@~ b E@~ b E2@~ b E$@~ b EH@b"c+ Amount~ cCNV(~ cE"@~ cE@~ cE@~ cE @~ cE@~ cE8A~ cEZ@~ c E@~ c E@~ c E`@~ c EK@~ c EC@c"cd, Income Tax:dCdEdEdEdEdEdEdEd Ed Ed Ed Ed Ed"e- Number of Returns~ eC6t~ eEC@~ eEFA~ eEX`A~ eET-A~ eE4/A~ eEt�A~ eEh�A~ e E`�@~ e E`5@~ e E�@~ e Eg@~ e E@e"f+ Amount~ fC�~ fE@~ fE@~ fEb A~ fED!A~ fE8A~ fEAA~ fE~~ f EAA~ f E*F~ f E�(�~ f E`H~ f EXlAAf"fg,Total Tax Liability:gCgEgEgEgEgEgEgEg Eg Eg Eg Eg Eg"h- Number of Returns~ hCO>A~ hEڭ@~ hEA~ hEbA~ hE�A~ hEȩA~ hE�A~ hEA~ h E@e�@~ h E7@~ h E�@~ h El@~ h E@h"i+ Amount~ iC ~ iE@~ iE� @~ iEPWA~ iEF�%~ iE:A~ iEDBA~ iET�~ i E�8�~ i EN2A~ i E CA~ i EhM2A~ i EH�i"j,Withholding Tax:jCjEjEjEjEjEjEjEj Ej Ej Ej Ej Ej"k- Number of Returns~ kCu�~ kE@~ kEp0A~ kEA~ kEA~ kE@�A~ kEA~ kE8A~ k E@~ k E@~ k E@~ k E@~ k E@k"l+ Amount~ lCg~ lE@~ lE /A~ lEP�A~ lE�,~ lE.Cx~ lE�~ lE�=~ l E�~ l Eԑ-A~ l E� i~ l E\�$A~ l E�3l"m,Estimated Tax Payment:mCmEmEmEmEmEmEmEm Em Em Em Em Em"n- Number of Returns~ nCA~ nEĜ@~ nE0@~ nE@'@~ nE-@~ nE!@~ nE@~ nE@~ n E@~ n E@~ n E@~ n E@~ n En@n"o+ Amount~ oC�-�~ oE@~ oE� @~ oE�3@~ oE� @~ oEx=A~ oE�A~ oEȯA~ o E�A~ o Eg A~ o E]$A~ o ET�A~ o E$�/Ao"p,Earned Income Credit:pCpEpEpEpEpEpEpEp Ep Ep Ep Ep Ep"q- Number of Returns~ qCx� A~ qE@~ qE@~ qE@~ qED@~ qE@~ qE~ qE~ q E~ q E~ q E~ q E~ q Eq"r+ Amount~ rC4�A~ rE@~ rE_@~ rE�A~ rE@~ rEP@~ rE~ rE~ r E~ r E~ r E~ r E~ r Er"$s,Excess Earned Income Credit:sCsEsEsEsEsEsEsEs Es Es Es Es Es"t- Number of Returns~ tCvA~ tE@~ tE@~ tE@~ tEJ@~ tEp@~ tE~ tE~ t E~ t E~ t E~ t E~ t Et"u+ Amount~ uC�A~ uE@~ uEN@~ uE0�A~ uE@@~ uEx@~ uE~ uE~ u E~ u E~ u E~ u E~ u Eu"v,Total Tax Payments:vCvEvEvEvEvEvEvEv Ev Ev Ev Ev Ev"w- Number of Returns~ wC��~ wE@~ wEFA~ wEHTA~ wE#A~ wE�3A~ wEA~ wE`�A~ w E@�@~ w E@~ w E`@~ w Ea@~ w E~@w"x+ Amount~ xC"|~ xE@~ xEA A~ xE0�"A~ xE,�+A~ xE@A~ xE�~ xE�~ x En�~ x EFWK~ x E�~ x EuF~ x E�x"&y/Overpayment (Negative Amount):yCyEyEyEyEyEyEyEy Ey Ey Ey Ey Ey"z- Number of Returns~ zCح:A~ zEz@~ zEԢA~ zEA~ zE�A~ zEhA~ zEؙA~ zEp>�@~ z E@ @~ z E@@~ z E@~ z EК@~ z Ep@z"{+ Amount~ {CA�~ {E@~ {E�7~ {E�=~ {E�~ {E(t!~ {E8�"~ {E�?~ { E8�~ { Ep~ { E~ { E�~ { E {""|,Tax Due at Time of Filing:|C|E|E|E|E|E|E|E| E| E| E| E| E|"}- Number of Returns~ }CrA~ }E@~ }E l@~ }E@~ }E`8@~ }E@~ }E0>@~ }E @~ } E e@~ } E|@~ } Ee@~ } E@~ } E`@}"~+ Amount~ ~C<�:A~ ~E@~ ~ER@~ ~E@~ ~E@~ ~EГA~ ~EA~ ~EfA~ ~ E A~ ~ E�/@~ ~ EXaA~ ~ ECA~ ~ E$�A~"#,Medical and Dental Expense:CEEEEEEE E E E E E"�l�����������������������������������������������������*��3��b��R��m��f��f��n��l��d��n��o��i��o- Number of Returns~ C�4A~ EĨ@~ E@~ E@@~ E&@~ E @~ EF@~ Eq@~ E@~ Eȃ@~ Et@~ E8@~ E@"�+ Amount~ �C�@~ �E7@~ �EX�A~ �ELA~ �EA~ �E� A~ �E8eA~ �E)@~ � E@~ � E@~ � EQ@~ � E@~ � Ev@�"#�,State and Local Income Tax:�C�E�E�E�E�E�E�E� E� E� E� E� E�"�- Number of Returns~ �CЛ-A~ �Eħ@~ �Ef@~ �E@@~ �E@~ �E� A~ �Ex�A~ �E@�A~ � Eg@~ � E@@~ � E@~ � E@~ � Eئ@�"�+ Amount~ �C�;~ �E@~ �E@~ �E^@~ �E@~ �E@TA~ �E� )A~ �EN�0~ � E� *A~ � Et�A~ � E>�.~ � E� A~ � En�#�"�,Real Estate Tax:�C�E�E�E�E�E�E�E� E� E� E� E� E�"�- Number of Returns~ �C^�8~ �Eh@~ �E@~ �E?@~ �E &@~ �E�#A~ �E�A~ �EpA~ � E@~ � Ea@~ � E g@~ � E*@~ � Ev@�"�+ Amount~ �C*w~ �EO@~ �E!@~ �E*@~ �E@~ �E0�A~ �E\�A~ �E`A~ � ET�A~ � E�A~ � E0�A~ � E @~ � E@@�"�,Taxes Paid Deduction:�C�E�E�E�E�E�E�E� E� E� E� E� E�"�- Number of Returns~ �CF.A~ �E@~ �E:@~ �E [@~ �E&@~ �Em A~ �EA~ �E�A~ � E{@~ � E@@~ � E@~ � EǷ@~ � E@�"�+ Amount~ �C�"�~ �E @~ �E� @~ �E`@~ �E�)A~ �Et�$A~ �En/O~ �EΑI~ � E: K~ � E!~ � Eغ-A~ � EXbA~ � E&�" �,Interest Paid Deduction:�C�E�E�E�E�E�E�E� E� E� E� E� E�"�- Number of Returns~ �CI4~ �E@~ �Ed@~ �E@~ �E@~ �E�A~ �E A~ �E`�A~ � E�2@~ � E@~ � E@~ � E@~ � EƢ@�"�+ Amount~ �C^~ �E@~ �E` @~ �E ?A~ �EA~ �ED�1A~ �En~ �EVTS~ � EE~ � EH�A~ � E A~ � EhA~ � EA�" �,Contributions Deduction:�C�E�E�E�E�E�E�E� E� E� E� E� E�"�- Number of Returns~ �C6�6~ �E~ �E@~ �EQ@~ �E@@~ �E�A~ �EA~ �E �A~ � E@~ � E ~@~ � E@y@~ � E=@~ � E@�"�J Amount~ �K��~ �H~ �H@~ �H@~ �Hn@~ �HFA~ �H�A~ �HT�A~ � HTA~ � HjA~ � H�A~ � HXqA~ � HA�"�$ FOOTNOTES:�"�(�$* - Less than $500.�"�(J�$B** - Omitted to avoid disclosure of specific taxpayer information.�"�(:�%2Details may not add to totals because of rounding.�"�(U�%MSpecial Note: These data include Tax Year 2000 returns that were filed after �"�(N�%FDecember 31, 2001, for those taxpayers who were granted an additional �"�(N�%Fextension of time to file because of the events of September 11, 2001.�"�(V�$NThis table presents aggregates of all returns filed and processed through the �"�(T�$LIndividual Master File (IMF) system during Calendar Year 2002. In general, �"�(L�$Dduring administrative or Master File processing, taxpayer reporting �"�(V�$Ndiscrepancies are corrected only to the extent necessary to verify the income �"�(W�$Otax liability reported. Most of the other corrections to the taxpayer records �"�(Q�$Iused for these statistics could not be made because of time and resource �"�(W�$Oconstraints. The statistics in this table should, therefore, be used with the �"�(N�$Fknowledge that some of the data have not been perfected or edited for �"�(��l��5��k��e��k��j��1��p��l��k��j��'��j��h��f��f��i��n��n��l��o��m��h��g��f��k��m��m��i��G�������$statistical purposes.�"�(S�$KClassification by State was usually based on the taxpayer's home address. �"�(M�$EHowever, some taxpayers may have used the address of a tax lawyer or �"�(S�$Kaccountant or the address of a place of business; moreover, such addresses �"�(R�$Jcould each have been located in a State other than the State in which the �"�(�$taxpayer resided.�"�(X�$PThis table includes (a) "substitutes for returns," whereby the Internal Revenue �"�(T�$LService constructs returns for certain non-filers on the basis of available �"�(S�$Kinformation and imposes an income tax on the resulting estimate of the tax �"�(R�$Jbase, i.e., "taxable income," and (b) returns of nonresident or departing �"�(�$aliens.�"�(R�$JItemized deductions include any amounts reported by the taxpayer, even if �"�(P�$Hthey could not be used in computing "taxable income," the base on which �"�(N�$Fthe regular income tax was computed. Thus, total itemized deductions �"�(N�$Finclude amounts that did not have to be reported by taxpayers with no �"�(Q�$I"adjusted gross income." (Adjusted gross income is the total from which �"�(V�$Nthese deductions would normally be subtracted.) In addition, if standard and �"�(V�$Nitemized deductions were both reported on a tax return, the form of deduction �"�(T�$Lactually used in computing income tax was the one used for the statistics. �"�(W�$OTherefore, if the standard deduction was the form of deduction used, the total �"�(U�$Mreported for itemized deductions was excluded from the statistics. However, �"�(P�$Hthe component deductions were not similarly excluded. As a result, the �"�(O�$Gnumber of returns and related amounts for the component deductions are �"�(N�$Fslightly overstated in relation to the grand total shown for itemized �"�(S�$Kdeductions. These components are also overstated in relation to the total �(�(U�$Mbecause there was a statutory limitation on the total of itemized deductions �(�(U�$Mthat could be claimed by certain high-income taxpayers. This limitation did �(�(Q�$Inot affect the component deductions, the sum of which therefore exceeded �(�(/�$'the total used in computing income tax.�(�(:�$2Income tax includes the "alternative minimum tax."�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(Z�$RTotal tax liability differs from "income tax" in that it is the sum of income tax �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(X�$Pafter subtraction of all tax credits except the "earned income credit," and, in �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(��l���������������������������������������������������������������������������������������������R�$Jaddition, includes the "alternative minimum tax," taxes from recapture of �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(P�$Hprior-year investment and low-income housing credits, tax applicable to �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(R�$JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(N�$Femployment income and on certain tip income, and certain other income-�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�$related taxes.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(M�&EEarned income credit includes both the refundable and non-refundable �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(R�&Jportions. The non-refundable portion could reduce income tax and certain �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(P�&Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(;�&3there was no tax liability at all, were refundable.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(6�&.AGI Amount is less deficits, where applicable.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(3�&+Tax-exempt Interest is not included in AGI.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(R�&JTotal Credits excludes the "earned income credit," shown separately below.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(N�&FExcess Earned Income Credit, or the refundable portion of the "earned �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(V�&Nincome credit" equals the amount in excess of "total tax liability," which is �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(R�&Jshown in the table. The excess credit shown includes any "advance earned �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(J�&Bincome credit payments" for those returns that had such an excess.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(L�&DSOURCE: Internal Revenue Service, Information Services, Martinsburg �0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(P�&HComputing Center, Master File Service Support Branch. Unpublished data.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�& April 2003.�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�&�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�&�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�&�0�0�0�0�0�0�0�0� 0� 0� 0� 1� 1�(�(�&�0�0�0�0�0�0�0�0� 0� 0� 0� 1� 1�(�(�&�0�0�0�0�0�0�0�0� 0� 0� 0� 1� 1�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(��l����������������������������������������������������������������������������������������������0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�0�0�0�0�0�0�0�0� 0� 0� 0� 0� 0�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�l���������������� �� �� �� �� ��������������������������������������'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " )"""""""" " " " " )"""""""" " " " " ) ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  '"""""""" " " " " "'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " """"""""" " " " " "(((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ( �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� ( ( ( ( ( ( ( (  (  (  (  (  (!(!(!(!(!(!(!(!(! 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