�\pjnwill00 8yX�� ~(Dma}�-�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�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_);_(* \(#,##0\);_(* "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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C "<�C "<�C  ,C #��C #��C " ��C " ��C " �C #<�C  �C #��C  ,�C  ��C  ��C  (�C  ,�C !��C  ���C  ,�C #<�C "<��C "<C "�C "�C "<�C "<�C "<�C "�C  ��C #��C  �C "<C "<�C "<�C "<��C "<��C "<�C xA�C  ,��C  ,��C  ,�C  ,�C  ,�C  ,�C #<�C  �������������������U} �#}  � X�l������6��6��6�6 � �� �� �� �� ���������������������������������������yTax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002     -%(Amounts are in thousands of dollars)          >D33333%3Size of Adjusted Gross Income3 3 3 3 3 45? New HampshireB Breakeven~ 7�?~ 8@~ 8@~ 8L@~ 8j@~ 8O@~  8j@~  8OA~  8jA~  8�A~  8�.A5@BTotal  and Under Under Under Under Under Under  Under  Under  Under  Under  and5ACReturns  Loss~ 9@~ 9@~ 9L@~ 9j@~ 9O@~ 9j@~  9OA~  9jA~  9�A~  9�.A  Over:.*!!!!!!! ! ! ! ! ! + Returns Count~ EP#A~ Hs@~ H@~ H0@@~ H0@~ H0|@~ H@~ Hm@~ H@~ H@~ HA@~ H@~ HH@ " +Joint Returns Count~ E�1A~ H@~ H@~ HG@~ HD@~ H@~ H0@~ H @~ H@~ Hi@~ H@~ H@~ H@ " +Single Returns Count~ EL�A~ H|@~ H @~ H`@~ H@~ H@~ H@$@~ H*@~ H^@~ H@~ H8@~ Hh@~ H[@ " +Head of Household Count~ E@~ H h@~ HX@~ H@~ H@~ H@~ H̲@~ Hp@~ H@~ Hk@~ Hj@~ HD@~ H*@ " +Number of Farm Returns~ E@~ HZ@~ H f@~ Hl@~ Hm@~ Hw@~ Hx@~ Hl@~ H e@~ HS@~ HY@~ H7@~ H$@ "#+Paid Preparer Returns Count~ E �A~ HD@~ H@W@~ H@~ H@*@~ H�@~ H]@~ Hr@~  H@#@~  H-@~  H@~  H@~  H@",Salaries and Wages:EHHHHHHH H H H H H"- Number of Returns~ Eh� A~ H@~ H@~ H@~ H0~@~ H@~ H`@~ H@~  H@~  H@~  Hf@~  HL@~  HІ@"+ Amount~ Ej~ H@@~ Hd�A~ H�5=~ Hj~ H�~ H+~ Hn[�~  Hz~  H6A~  Hd�=A~  H�+"A~  H�64" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ Ep�A~ Hn@~ H`@~ H @~ H@~ H|@~ Hp.@~ H`@~  H�@~  HO@~  H@~  H@~  H(@"+ Amount~ Eh5~ H@~ H@~ H�/@~ H� @~ H@@~ Hе@~ HP@~  H @~  H�@~  H@~  H�<@~  H0@",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ E@@~ Hp@~ Hܒ@~ H@~ H@~ H`@~ H@~ Hئ@~  H(@~  H@~  Hv@~  H@~  H@@"+ Amount~ E��?�� + Amount~ E^~ H@"~ H`@~ H@~ Hm@~ HX� A~ H(]A~ HNA~ Hh A~ HAA~ H@� A~ Ho@~ H`@ "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "E�A~ "H@~ "H@~ "HE@~ "H@~ "H@~ "H@~ "H5@~ " H@~ " HŽ@~ " H@~ " H\@~ " H@""#+ Amount~ #Ezu~ #H۷@~ #H@~ #Hx@~ #H@~ #H@~ #H`@~ #Hp@~ # H�@~ # HV@~ # HRA~ # Hh A~ # HV�:#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %E@~ %Hj@~ %H<@~ %H@~ %H@~ %H@~ %H@~ %Hݵ@~ % HF@~ % H|@~ % H@~ % H@_@~ % HM@%"&+ Amount~ &E@<A~ &H@~ &Hx@~ &H@|@~ &HA@~ &H0f@~ &H@~ &H/@~ & H�@~ & H�5@~ & H`P@~ & H߸@~ & H@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (Ej@~ (Hw@~ (HѼ@~ (H@~ (H@~ (H@@~ (Ho@~ (H@~ ( H@~ ( H@~ ( Hx@~ ( Hpr@~ ( H`f@(")+ Amount~ )Ed47A~ )H߱@~ )H@~ )HA~ )HpgA~ )HT�A~ )HDA~ )H� A~ ) HXA~ ) H@~ ) H@~ ) H@~ ) HB@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +EX@~ +HY@~ +He@~ +Hk@~ +H@l@~ +H@w@~ +H`x@~ +H@l@~ + Hd@~ + HS@~ + H@Y@~ + H6@~ + H$@+",+ Amount~ ,E~ ,H~ ,H|~ ,Hp~ ,H@~ ,Ht~ ,H~ ,HP~ , Hȋ~ , H`{~ , HD~ , Hi~ , H{�,""-,Unemployment Compensation:-E-H-H-H-H-H-H-H- H- H- H- H- H-".- Number of Returns~ .E`@~ .HH@~ .H@~ .He@~ .H@~ .H]@~ .H5@~ .H@~ . H@~ . H`@~ . Hr@ . K **  . K ** ."/+ Amount~ /E`d@~ /H@d@~ /HL@~ /H!@~ /Hs@~ /H@~ /H@~ /H@~ / HM@~ / Hz@~ / HL@ / K **  / K ** /"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 K0 K0"1- Number of Returns~ 1E @~ 1H2@~ 1He@~ 1H@~ 1H@~ 1H@~ 1H@~ 1HB@~ 1 HX@~ 1 HT@~ 1 H@~ 1 Hpp@~ 1 Hb@1"2+ Amount~ 2Eh�A~ 2Ha@~ 2Hȋ@~ 2H@~ 2HV@~ 2HS@~ 2Hp�A~ 2H�+@~ 2 H@A@~ 2 H@~ 2 H@@~ 2 H@~ 2 H@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4E@@~ 4HT@~ 4HX@~ 4H\@~ 4H@~ 4H@~ 4H@~ 4Hr@~ 4 H@~ 4 H�@~ 4 H~@~ 4 HU@~ 4 HF@4"5+ Amount~ 5E@~ 5Hb@~ 5HL@~ 5H@~ 5Hմ@~ 5Hk@~ 5Ht@~ 5H@~ 5 H@~ 5 HD@~ 5 H$@~ 5 Hq@~ 5 Ha@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7E@~ 7HX@~ 7H@~ 7H @~ 7H<@~ 7H@~ 7HS@~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8Ew@~ 8H@T@~ 8H@~ 8H@~ 8H@~ 8H@~ 8H@~ 8H~ 8 H~ 8 H~ 8 H~ 8 H~ 8 H8"(9, S.E. Health Insurance Deduction:9E9H9H9H9H9H9H9H9 H9 H9 H9 H9 H9":- Number of Returns~ :EV@~ :Hps@~ :H\@~ :H`@~ :H@~ :HW@~ :Hh@~ :H@~ : H"@~ : H@~ : H@~ : Hpu@~ : H@j@:";+ Amount~ ;E`@~ ;H@~ ;H@~ ;H@~ ;H@~ ;H@~ ;H@~ ;H@~ ; H@~ ; H2@~ ; H@~ ; H@~ ; H@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =E@~ =H(@~ =HS@~ =Ho@~ =Hy@~ =H@@~ =HԘ@~ =H|@~ = HT@~ = H @~ = H@~ = H`a@~ = HS@=">+ Amount~ >EW@~ >H@V@~ >Hd@~ >H(@~ >H@~ >H@~ >H^@~ >Hs@~ > HN@~ > Hq@~ > H@~ > H*@~ > H@>"?,Total Adjustments:?E?H?H?H?H?H?H?H? H? H? H? H? H?"@�lA��B��=C��D��E� F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@- Number of Returns~ @E�@~ @H @~ @Hm@~ @H@~ @H@~ @Hq@~ @H@6@~ @H.@~ @ H@~ @ HP@~ @ Hj@~ @ H؈@~ @ H@|@@"A+ Amount~ AEbA~ AH@~ AH@~ AH@@~ AH�@~ AH�@~ AH@7@~ AH @~ A Hc@~ A H@~ A H@@~ A H7@~ A Hv@A"B; AGI Amount~ BFVb�~ BIp� ~ BIܥ A~ BIS~ BIt@A~ BI� ~ BIn~ BI�~ B I >~ B Iz~ B IN~ B I\�0A~ B I�B<"C,Total Itemized Deductions:CECHCHCHCHCHCHCHC HC HC HC HC HC"D- Number of Returns~ DE�6 A~ DH(@~ DH@~ DH@~ DH5@~ DH@~ DHp@~ DHp@~ D H@~ D H@~ D H@~ D H`@~ D H؄@D"DDDDE+ Amount~ EEZ~ EHv@~ EH @~ EHP@~ EHHA~ EH�A~ EH�(A~ EH<%A~ E H,%A~ E H$A~ E H,5A~ E H0@~ E HAE"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GEXA~ GHҮ@~ GH@~ GH0@~ GH@~ GH@~ GHH@~ GH@~ G HK@~ G H<@~ G HԔ@~ G Hz@~ G Hi@G"H+ Amount~ HE�~ HH@~ HH4�A~ HHwA~ HHA~ HHD�A~ HHA~ HH�@~ H H@~ H H׿@~ H H-@~ H H@~ H H@H"HI,Taxable Income:IEIHIHIHIHIHIHIHI HI HI HI HI HI"IJ- Number of Returns~ JE` A~ JH~ JH p@~ JH0@~ JH@~ JH`L@~ JH@~ JHe@~ J H@~ J H@~ J H=@~ J HЙ@~ J H@@J"K+ Amount~ KE~ KH~ KH@0@~ KHХA~ KHV=I~ KH `�~ KH^*~ KH�!JA~ K Hzg�~ K Hc~ K HDA~ K H _/A~ K H�,�K""L,Income Tax Before Credits:LELHLHLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ ME ~ MH @~ MH@v@~ MH@~ MHЮ@~ MH L@~ MH@~ MHe@~ M H @~ M H@~ M H=@~ M HЙ@~ M H@@M"N+ Amount~ NE�4~ NH�?~ NH@~ NH@~ NHh�A~ NHA~ NH*~ NHv�'~ N H�'A~ N HA~ N H&A~ N HA~ N H�+N"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PE@X�@~ PH*@~ PH:@~ PHɽ@~ PHH@~ PH@X@~ PH�=@~ PHS@~ P H@~ P HF@~ P H~ P K~ P KP"Q+ Amount~ QE~@~ QH@~ QH@~ QHԤ@~ QH@~ QH�@~ QH@~ QH@~ Q HG@~ Q H2@~ Q H~ Q K~ Q KQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR HR HR KR KR"S- Number of Returns~ SE4@~ SH~ SH@~ SH|@~ SH@~ SH@~ SH@~ SHӶ@~ S H֭@~ S H@~ S H@~ S HL@~ S H0@S"T+ Amount~ TEO@~ TH~ TH�?~ TH@~ TH@~ TH@~ TH@~ THڤ@~ T H@~ T H}@~ T Ht@~ T H?@~ T H$@T#U.Education Credits:UEUHUHUHUHUHUHUHU HU HU HU HU HU#V- Number of Returns~ VE� @~ VH~ VH@~ VH@~ VH@~ VH@~ VH,@~ VHC@~ V H~ V H~ V H~ V H~ V HV"W+ Amount~ WE@~ WH~ WHh@~ WH<@~ WH@~ WH@~ WH@~ WHܴ@~ W H~ W H~ W H~ W H~ W HW"X,Foreign Tax Credit:XEXHXHXHXHXHXHXHX HX HX HX HX HX"Y- Number of Returns~ YEJ@~ YH~ YHЊ@~ YH4@~ YH@~ YH"@~ YH@@~ YH@~ Y H@~ Y Hl@~ Y H@~ Y H8@~ Y Hz@Y"Z+ Amount~ ZE@~ ZH~ ZH3@~ ZHH@~ ZHT@~ ZH`j@~ ZH0y@~ ZHpw@~ Z H@~ Z H(@~ Z HX@~ Z H@~ Z H@Z" [,General Business Credit:[E[H[H[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \EД@~ \H~ \H$@~ \H<@~ \HQ@~ \Hb@~ \Hh@~ \Hf@~ \ H`n@~ \ Ha@~ \ Hi@~ \ HK@~ \ HL@\"]+ Amount~ ]E@~ ]H~ ]H�?~ ]H*@~ ]HP@~ ]Hf@~ ]Hps@~ ]Ht@~ ] H@@~ ] Hu@~ ] H@~ ] H@~ ] H؁@]"^,Total Credits:^E^H^H^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _E% A~ _H<@~ _H@~ _H F@~ _H@~ _H@8@~ _Hv@~ _H@@~ _ H@~ _ H&@~ _ H®@~ _ H @~ _ Hp~@_"`�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~ `E8�A~ `H@~ `H@~ `HH@~ `H@~ `H @~ `H@~ `H@~ ` H@~ ` Hڡ@~ ` H@~ ` H`@~ ` H@`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bE+@~ bH@~ bH@~ bH@~ bH @~ bH@~ bH@~ bH@~ b H{@~ b Hl@~ b H@~ b H@~ b H t@b"c+ Amount~ cEp: A~ cH@~ cH@~ cH@~ cH@~ cH @~ cH`Q@~ cHx@~ c H@@~ c H@~ c H@~ c H @~ c H@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eE`A~ eH@~ eH`@~ eH0@~ eH@~ eHph@~ eH@~ eHa@~ e H@~ e H@~ e H>@~ e Hؙ@~ e HH@e"f+ Amount~ fE[)~ fH@~ fHu@~ fH@~ fH_A~ fH`�A~ fH'~ fHl�"A~ f H�5.~ f HA~ f HP'A~ f HA~ f H%Af"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hE ~ hH@~ hH@@~ hH@~ hH@~ hHp@~ hH`@~ hHe@~ h H`@~ h H@~ h H>@~ h Hܙ@~ h HH@h"i+ Amount~ iEvk8~ iH@~ iH@~ iH@~ iHA~ iHGA~ iH�5%A~ iHX�#A~ i Hl.(A~ i H<�A~ i H<�'A~ i HT�A~ i H+i"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kETb!A~ kH@~ kH@~ kH0@~ kHP@~ kH@~ kH0@~ kH`\@~ k H@~ k H'@~ k H@~ k H@~ k H(@k"l+ Amount~ lE~ lH @~ lH@@~ lH@E@~ lH A~ lH� !A~ lHؽ&A~ lH6�&~ l HT9%A~ l H|�A~ l H�A~ l H �A~ l HTuAl"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nE�/@~ nH@~ nH@~ nH@~ nH@~ nH@~ nH@~ nH|@~ n HS@~ n H@~ n H @~ n H @~ n Hȁ@n"o+ Amount~ oE�B~ oH@~ oHT@~ oH@~ oH@@~ oH @~ oH@~ oH@~ o H�3�@~ o H @~ o H; A~ o HM@~ o H�Ao"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qE@~ qHy@~ qH@@@~ qH�@~ qH3@~ qHȐ@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rE0@~ rHr@~ rH^@~ rH @~ rHU@~ rH`l@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tE@~ tHm@~ tH$@~ tHS@~ tH@~ tHw@~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uER@~ uH@f@~ uH2@~ uH@~ uH@~ uHS@~ uH~ uH~ u H~ u H~ u H~ u H~ u Hu"v,Total Tax Payments:vEvHvHvHvHvHvHvHv Hv Hv Hv Hv Hv"w- Number of Returns~ wEX}"A~ wH~@~ wH S@~ wH@~ wHp@~ wH� @~ wH @~ wHP@~ w H@~ w H@~ w H#@~ w H@~ w H(@w"x+ Amount~ xEF\~ xH�@~ xH0 @~ xHA~ xH�A~ xHh)#A~ xHx3~ xH`)&A~ x Ht�)A~ x H�A~ x H-~ x H�A~ x H_$Ax"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zE@A~ zH @~ zH0@~ zH <@~ zH @~ zHH@~ zH@~ zH@~ z H7@~ z H@~ z HX@~ z H|@~ z H h@z"{+ Amount~ {ED�~ {H~ {H N~ {Hx~ {H~ {Ht~ {Ht~ {H`~ { H~ { H~ { H~ { Hp~ { H@{""|,Tax Due at Time of Filing:|E|H|H|H|H|H|H|H| H| H| H| H| H|"}- Number of Returns~ }EZ@~ }Hx@~ }H@~ }Hm@~ }H@~ }H@6@~ }H@~ }H@~ } H @~ } H@~ } H5@~ } H@~ } H{@}"~+ Amount~ ~El)A~ ~H @~ ~H@@~ ~H@~ ~H@~ ~H�5@~ ~H@~ ~H@~ ~ H@~ ~ H@~ ~ H@f@~ ~ H@~ ~ H;@~"#,Medical and Dental Expense:EHHHHHHH H H H H H"�l�����������������������������������������������������4��3��b��R��m��f��f��n��l��d��n��o��i��o- Number of Returns~ E@@~ H؋@~ Hn@~ HV@~ H=@~ H@~ H@~ H@~ Hԓ@~ H`m@~ H@c@ K **  K ** "�+ Amount~ �En A~ �Hٵ@~ �H@~ �H{@~ �H@~ �H@~ �H`@~ �H@~ � HJ@~ � H@~ � H@ � K **  � K ** �"#�,State and Local Income Tax:�E�H�H�H�H�H�H�H� H� H� H� K� K�"�- Number of Returns~ �E @~ �Hp@~ �H̐@~ �H~@~ �H۰@~ �H@~ �HR@~ �Hu@~ � H@'@~ � H@~ � H@~ � H0@~ � H@�"�+ Amount~ �El�A~ �H@~ �H@~ �H@~ �Hs@~ �H@@~ �H@U@~ �Hv@~ � H@~ � H`@~ � H @~ � HD@~ � H+@�"�,Real Estate Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E A~ �H@~ �H@~ �H@~ �Hf@~ �HB@~ �H�@~ �H`@~ � H @~ � HG@~ � H>@~ � H@~ � H@�"�+ Amount~ �E4~ �H@~ �HP@~ �Hm@~ �H?@~ �H0i@~ �HA~ �Hp�A~ � HuA~ � H�@~ � H@~ � HD@~ � H@�"�,Taxes Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E� A~ �H(@~ �HN@~ �H@~ �H@~ �H@~ �H`n@~ �Hr@~ � H@~ � H@~ � H@~ � H@~ � H@�"�+ Amount~ �E&P~ �H@~ �H>@~ �H@@~ �H@~ �HA~ �HA~ �H�' A~ � HA~ � H@~ � H�A~ � H_@~ � H@�" �,Interest Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E8�A~ �H؏@~ �H@~ �Hݷ@~ �HK@~ �H�1@~ �H@~ �H@~ � HH@~ � H@~ � H(@~ � HЏ@~ � H@�"�+ Amount~ �E6f~ �H@~ �H@~ �H@~ �H@~ �H A~ �HnA~ �HA~ � H�A~ � H0*@~ � H0�@~ � H@@~ � H@�" �,Contributions Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �EA~ �H~ �Hb@~ �Hk@~ �H @~ �H=@~ �H�$@~ �H@~ � Hb@~ � H@~ � H@~ � HВ@~ � Hx@�"�0 Amount~ �G�+A~ �J~ �J@~ �J@~ �J@~ �J@~ �J@@~ �J@I@~ � J�@~ � J *@~ � J`S@~ � JR@~ � J@�"�$ FOOTNOTES:�L�"�(�$* - 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.�(�(:�$2Income tax includes the "alternative minimum tax."�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(Z�$RTotal tax liability differs from "income tax" in that it is the sum of income tax �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(X�$Pafter subtraction of all tax credits except the "earned income credit," and, in �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(��l���������������������������������������������������������������������������������������������R�$Jaddition, includes the "alternative minimum tax," taxes from recapture of �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�$Hprior-year investment and low-income housing credits, tax applicable to �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�$JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(N�$Femployment income and on certain tip income, and certain other income-�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�$related taxes.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(M�&EEarned income credit includes both the refundable and non-refundable �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&Jportions. The non-refundable portion could reduce income tax and certain �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�&Hrelated taxes to zero; credit amounts in excess of tax, or amounts when �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(;�&3there was no tax liability at all, were refundable.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(6�&.AGI Amount is less deficits, where applicable.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(3�&+Tax-exempt Interest is not included in AGI.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&JTotal Credits excludes the "earned income credit," shown separately below.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(N�&FExcess Earned Income Credit, or the refundable portion of the "earned �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(V�&Nincome credit" equals the amount in excess of "total tax liability," which is �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(R�&Jshown in the table. The excess credit shown includes any "advance earned �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(J�&Bincome credit payments" for those returns that had such an excess.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(L�&DSOURCE: Internal Revenue Service, Information Services, Martinsburg �1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(P�&HComputing Center, Master File Service Support Branch. Unpublished data.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�& April 2003.�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�&�1�1�1�1�1�1�1�1� 1� 1� 1� 2� 2�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(��l����������������������������������������������������������������������������������������������1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�'�'�'�'�'�'�'�'� '� '� '� '� '�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�"�"�"�"�"�"�"�"� "� "� "� "� "�(�(�l���������������� �� �� �� �� ��������������������������������������'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " )"""""""" " " " " )"""""""" " " " " ) ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  ' ' ' ' ' ' ' ' '  '  '  '  '  '"""""""" " " " " "'''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' ''''''''' ' ' ' ' '"""""""" " " " " """"""""" " " " " "(((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ((((((((( ( ( ( ( ( �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� ( ( ( ( ( ( ( (  (  (  (  (  (!(!(!(!(!(!(!(!(! 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