�\pjnwill00 8IXa� <(DSa}e�ף�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"_);_(@_) ##0.0E+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  ,�������������������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? Other AreasB 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~ EZ~ H�A~ H(gA~ H� A~ H @~ Hp@~ HP@~ H@~ H+@~ H@~ H@~ H@~ HF@ " +Joint Returns Count~ ETA~ H@~ H`@~ H@~ H@~ H� @~ H |@~ H@~ Hj@~ HO@~ Hy@~ H@~ Hr@ " +Single Returns Count~ EQ%A~ HSA~ HuA~ H4A~ H@~ H@V@~ H@~ H/@~ HϹ@~ H@~ Hh@~ H@~ H@ " +Head of Household Count~ E`J@~ H @~ HA@~ Hy@~ H@~ Hl@~ H@~ H@~ H@~ H0v@~ H@~ H@g@~ Hc@ " +Number of Farm Returns~ Eh@~ Hy@~ Hr@~ Hh@~ H_@~ H`k@~ Hg@~ Ha@~ Hc@~ H@T@~ H_@~ HB@~ HF@ "#+Paid Preparer Returns Count~ E�#A~ H(�A~ HmA~ H`@~ H`@~ H @~ H@~ H"@~  H@@~  H@~  H@~  H@~  Hj@",Salaries and Wages:EHHHHHHH H H H H H"- Number of Returns~ E*A~ Hp(@~ H�A~ H�A~ H�6@~ Hp<@~ H�3@~ HB@~  H^@~  Hj@~  H@c@~  H5@~  H@"+ Amount~ E ~ H*~ H*~ H�~ H|�~ Hb�*~ HZ�~ H^L�~  H~  HΏ�~  H~  H��~  Hz�" ,Taxable Interest Income:EHHHHHHH H H H H H"- Number of Returns~ EA~ H@~ H�'A~ H@(@~ H@~ Hj@~ H @~ HN@~  H4@~  H@~  H@;@~  H@~  H*@"+ Amount~ E~(]~ H@z@~ H@~ H@~ HP@~ HO@~ H@@~ H@~  H`@~  H@l@~  HzA~  H�6@~  H� A",Tax-exempt Interest:EHHHHHHH H H H H H"- Number of Returns~ E@@~ H@~ HN@~ HP@~ H@~ H2@~ H"@~ H@~  HJ@~  H@~  Hة@~  H@~  H$@"+ Amount~ E�0A~ H<@~ H@~ H@~ H�>@~ H@~ H)@~ H@~  H.@~  H/@~  H @~  HT@~  H�&@",Dividends Received:EHHHHHHH H H H H H"- Number of Returns~ Eؿ A~ H@~ H`@~ HG@~ H@~ H@~ Hh@~ H@#@~  H@~  H@~  HC@~  H@~  HH@"+ Amount~ E�33A~ H@~ H`1@~ H G@~ H�@~ HP@~ H@~ H@~  H@~  H�@~  HP'A~  H@~  H�A" ,State and Local Refunds:EHHHHHHH H H H H H"- Number of Returns~ EG@~ H@~ H@~ H@~ H@~ H]@~ H=@~ HI@~  Hr@~  H@~  H@~  Hؖ@~  HX@"+ Amount~ E r�@~ H@~ Hi@~ H۴@~ HH@~ H@~ H.@~ H@~  H@~  H@~  Hc@~  Hd@~  H@@"6,.Business or Profession Net Income (less loss):EHHHHHHH H H H H H"- Number of Returns~ E@~ H@~ HC@~ H@~ Hj@~ H>@~ H-@~ H&@~  H@~  H@~  H<@~  H@~  Hz@" �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� + Amount~ EA~ H@~ Hx�A~ H@~ H@~ H@~ HЎ@~ H`@~ H�@~ H@~ H�@~ H@~ H�@ "%!,Net Capital Gain (less loss):!E!H!H!H!H!H!H!H! H! H! H! H! H!""- Number of Returns~ "E�A~ "H9@~ "H@~ "Hn@~ "HK@~ "H`@~ "H@~ "Hf@~ " H@~ " H)@~ " H@~ " H @~ " Hث@""#+ Amount~ #E2~ #H` @~ #H@~ #H@~ #H�@~ #Hpu@~ #H�%@~ #H@~ # Hh�A~ # HA~ # HA~ # HA~ # H~L�#""$,Taxable IRA Distributions:$E$H$H$H$H$H$H$H$ H$ H$ H$ H$ H$"%- Number of Returns~ %E@~ %Hw@~ %Hv@~ %H0@~ %H@~ %HV@~ %H:@~ %Hȡ@~ % H|@~ % H@~@~ % H@~ % H@Z@~ % HH@%"&+ Amount~ &EA~ &Hv@~ &H@~ &HH@~ &H@~ &H@~ &H�"@~ &H�@~ & H@~ & H@~ & H@~ & H@~ & HΨ@&"%',Taxable Pensions / Annuities:'E'H'H'H'H'H'H'H' H' H' H' H' H'"(- Number of Returns~ (E@~ (H8@~ (H@~ (H@~ (H@~ (H@~ (H@~ (H۳@~ ( H@~ ( Hx@~ ( H@~ ( H}@~ ( Hq@(")+ Amount~ )EΡ^~ )H@~ )H@~ )H A~ )HC A~ )Hl�A~ )H�A~ )H �A~ ) H�$�@~ ) H`_@~ ) H@~ ) H@<@~ ) HI@)"*,Farm Net Income / Loss:*E*H*H*H*H*H*H*H* H* H* H* H* H*"+- Number of Returns~ +E4@~ +Hx@~ +Hq@~ +Hh@~ +H@]@~ +Hj@~ +H`f@~ +H@a@~ + H b@~ + HS@~ + H^@~ + HA@~ + HD@+",+ Amount~ ,E@~ ,HT~ ,He~ ,Hr~ ,H~ ,HP~ ,H~ ,H}~ , H z~ , H|~ , H~ , Hp~ , H�,""-,Unemployment Compensation:-E-H-H-H-H-H-H-H- H- H- H- H- H-".- Number of Returns~ .E@~ .Hg@~ .H@~ .H\@~ .H@~ .Hܚ@~ .H@~ .Hw@~ . Hs@~ . H`@~ . H@c@~ . H4@~ . H(@."/+ Amount~ /E@@~ /H@~ /Hֵ@~ /H@~ /H@~ /H@~ /Hd@~ /H@~ / H@~ / HH@~ / H@~ / HS@~ / HB@/"'0,Taxable Social Security Income:0E0H0H0H0H0H0H0H0 H0 H0 H0 H0 H0"1- Number of Returns~ 1E@@~ 1H@~ 1H\@~ 1H؝@~ 1HD@~ 1H@~ 1H@~ 1HԜ@~ 1 H@~ 1 HP@~ 1 H@~ 1 Ha@~ 1 HT@1"2+ Amount~ 2EA~ 2HǴ@~ 2H'@~ 2H@~ 2H@~ 2Hy@~ 2H`I@~ 2H@@~ 2 H@~ 2 HT@~ 2 HS@~ 2 H@~ 2 Hx@2"3, IRA Payments:3E3H3H3H3H3H3H3H3 H3 H3 H3 H3 H3"4- Number of Returns~ 4Ec@~ 4H0}@~ 4H@~ 4H@~ 4H@~ 4H@~ 4H"@~ 4Hđ@~ 4 H@~ 4 Hs@~ 4 H@~ 4 Hc@~ 4 HR@4"5+ Amount~ 5E@~ 5HH@~ 5H @~ 5H@~ 5H@~ 5H@~ 5HY@~ 5H@~ 5 H@~ 5 H0@~ 5 H0@~ 5 H}@~ 5 Hl@5"(6. Student Loan Interest Deduction:6E6H6H6H6H6H6H6H6 H6 H6 H6 H6 H6"7- Number of Returns~ 7E @~ 7H@~ 7Hޣ@~ 7H4@~ 7H@~ 7H@~ 7H@~ 7H~ 7 H~ 7 H~ 7 H~ 7 H~ 7 H7"8+ Amount~ 8E@~ 8H@~ 8HL@~ 8Hh@~ 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~ :Eն@~ :H`z@~ :H@~ :Hp@~ :Hx@~ :H@~ :HP}@~ :Hq@~ : H w@~ : H@n@~ : H@~ : Hx@~ : Hr@:";+ Amount~ ;E@~ ;H0@~ ;HH@~ ;Hp@~ ;H@~ ;H̓@~ ;H@~ ;H@~ ; H@@~ ; H@~ ; HD@~ ; Hh@~ ; H,@;"/<,'Self-Employed Retirement Plan Payments:<E<H<H<H<H<H<H<H< H< H< H< H< H<"=- Number of Returns~ =Ez@~ =HV@~ =H_@~ =H]@~ =H@b@~ =Hp@~ =Hq@~ =H`l@~ = Hpu@~ = Hk@~ = H@~ = H{@~ = Hr@=">+ Amount~ >E@~ >Hp}@~ >Hx@~ >H(@~ >HP@~ >Hؙ@~ >Ht@~ >H@~ > H@~ > HD@~ > 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@~ @H@~ @H@+@~ @H@~ @HT@~ @Hs@~ @H@~ @ Hv@~ @ H~@~ @ HH@~ @ H0@~ @ Hh@@"A+ Amount~ AEE$~ AH@~ AH @~ AH@~ AHN@~ AHs@~ AH`@~ AH@~ A Hj@~ A H@y@~ A H�@~ A H @~ A H@A"B; AGI Amount~ BF^�$ ~ BI::�~ BI�S~ BI~~ BI��~ BIFt~ BI�8~ BI��~ B I�~ B ICA~ B II�~ B IrJ�~ B I&B<"C,Total Itemized Deductions:CECHCHCHCHCHCHCHC HC HC HC HC HC"D- Number of Returns~ DEȪA~ DH@~ DHA~ DH@@~ DH@~ DH`L@~ DH@~ DHA@~ D H@~ D H@~ D H@~ D Hr@~ D H@D"DDDDE+ Amount~ EE^~ EH]�@~ EH]A~ EH A~ EHh�A~ EH�A~ EH(WA~ EH A~ E HlA~ E H(�A~ E HWA~ E H�A~ E H8~"AE"EE!F,Total Standard Deduction:FEFHFHFHFHFHFHFHF HF HF HF HF HF"G- Number of Returns~ GEC~ GHA~ GH� A~ GHpzA~ GH`@~ GH@@~ GH�1@~ GH@&@~ G HO@~ G H@~ G H@~ G H@~ G H@G"H+ Amount~ HE2�~ HHW~ HH*~ HH-~ HHA~ HH\�A~ HH�A~ 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>F+~ JHW@~ JH�*@~ JH�<A~ JH�@~ JHPM@~ JHPB@~ JH@~ J H"@~ J H@~ J H@~ J H@~ J H<@J"K+ Amount~ KE:E ~ KHD@~ KHA~ KHEV~ KH�0_~ KHz~ KHk�~ KH�~ K HHA~ K Hg�~ K HF~ K H�~ K H�=�K""L,Income Tax Before Credits:LELHLHLHLHLHLHLHL HL HL HL HL HL"M- Number of Returns~ MEB+~ MH@f@~ MH0@~ MH<A~ MHP@~ MH L@~ MHpA@~ MH@~ M H!@~ M H@~ M H@~ M H@~ M H<@M"N+ Amount~ NE8|~ NHЄ@~ NH@@~ NH؉A~ NH� A~ NH$MA~ NHP"A~ NH�A~ N H<'A~ N H"~ N Hjs~ N H�Q~ N HZq�N"O,Child Tax Credit:OEOHOHOHOHOHOHOHO HO HO HO HO HO"P- Number of Returns~ PE@~ PHK@~ PHv@~ PH@~ PH@~ PH@~ PH@K@~ PHֻ@~ P H@~ P H.@~ P H~ P J~ P JP"Q+ Amount~ QEH@~ QH5@~ QHL@~ QH@~ QH@~ QH@~ QH@~ QH@~ Q HR@~ Q H @~ Q H~ Q J~ Q JQ"R,Child Care Credit:RERHRHRHRHRHRHRHR HR HR HR JR JR"S- Number of Returns~ SE@@SJ ** SJ ** ~ SHL@~ SH@~ SHD@~ SH(@~ SH@~ S Hl@~ S H0{@~ S H@@~ S HZ@~ S HQ@S"T+ Amount~ TE@TJ ** TJ ** ~ TH(@~ TH`@~ THz@~ THܞ@~ TH`@~ T Hx@~ T H l@~ T Hpq@~ T H@P@~ T HG@T#U.Education Credits:UEUJUJUHUHUHUHUHU HU HU HU HU HU#V- Number of Returns~ VE@~ VH~ VH�@~ VH1@~ VH^@~ VHo@~ VHZ@VJ ** V J ** ~ V HV J ** ~ V HV J ** V"W+ Amount~ WE@~ WH~ WHW@~ WHt@~ WH@~ WHN@~ WH@WJ ** W J ** ~ W HW J ** ~ W HW J ** W"X,Foreign Tax Credit:XEXHXHXHXHXHXHXJX JX HX JX HX JX"Y- Number of Returns~ YEp�@~ YH.@~ YHZ@~ YH@~ YH @~ YH�@~ YH@@~ YH@~ Y HQ@~ Y H<@~ Y H@~ Y Hb@~ Y Hb@Y"Z+ Amount~ ZE�~ ZH@~ ZHv@~ ZH'@~ ZH@~ ZH�@~ ZH0@~ ZH@~ Z H[A~ Z H�A~ Z H3~ Z H�$~ Z H&VZ" [,General Business Credit:[E[H[H[H[H[H[H[H[ H[ H[ H[ H[ H["\- Number of Returns~ \Ex@~ \H~ \H?@~ \HK@~ \HK@~ \H@U@~ \H@W@~ \H@R@~ \ H@X@~ \ HF@~ \ H`@~ \ HU@~ \ H@`@\"]+ Amount~ ]E&@~ ]H~ ]H@~ ]HF@~ ]HH@~ ]HX@~ ]Hb@~ ]HW@~ ] H^@~ ] HQ@~ ] Hpu@~ ] H@p@~ ] H@]"^,Total Credits:^E^H^H^H^H^H^H^H^ H^ H^ H^ H^ H^"^^^^_- Number of Returns~ _EcA~ _H``@~ _H@~ _Hp@~ _H`@~ _H @~ _H@~ _H|@~ _ H@^@~ _ HN@~ _ 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��{��|��}��~����`+ Amount~ `E�~ `H;@~ `H@~ `H@@~ `HB@~ `Hp@~ `H� @~ `H@~ ` HCA~ ` HA~ ` H�8*A~ ` H$~ ` H.WX`"``a,Self-Employment Tax:aEaHaHaHaHaHaHaHa Ha Ha Ha Ha Ha"b- Number of Returns~ bEP@~ bHP@~ bH@~ bH@~ bH@~ bH4@~ bHT@~ bH`@~ b H|@~ b Hh@~ b H @~ b Hh@~ b H8@b"c+ Amount~ cE�A~ cHp�A~ cH@~ cH@~ cH@~ cHY@~ cH@~ cH@~ c H@~ c HȲ@~ c H@~ c H@~ c H`@c"cd, Income Tax:dEdHdHdHdHdHdHdHd Hd Hd Hd Hd Hd"e- Number of Returns~ eE'~ eHPx@~ eH0@~ eHH�A~ eH0@~ eH@~ eHPB@~ eH @~ e H<@~ e HS@~ e H�?@~ e Hb@~ e H@e"f+ Amount~ fE�~ fH@~ fH@0@~ fH�A~ fHA~ fH�A~ fHP�A~ fHkA~ f Hz"~ f HA~ f H]0A~ f H.�-~ f HR�f"fg,Total Tax Liability:gEgHgHgHgHgHgHgHg Hg Hg Hg Hg Hg"h- Number of Returns~ hE.~ hH`@~ hHp�@~ hHA~ hH@~ hH�>@~ hHt@~ hH@]@~ h H@~ h H@~ h H@~ h H@~ h H$@h"i+ Amount~ iEV�~ iH�7 A~ iH,@~ iH� A~ iHp�A~ iHA~ iHLEA~ iHA~ i HL�!A~ i HxWA~ i H6B~ i H�.~ i HBAi"j,Withholding Tax:jEjHjHjHjHjHjHjHj Hj Hj Hj Hj Hj"k- Number of Returns~ kE&A~ kH@J@~ kH�A~ kH�A~ kH@.@~ kHY@~ kH}@~ kH�@~ k H@~ k H@~ k H@~ k H@~ k H@k"l+ Amount~ lEn:~ lH@~ lH(A~ lH1A~ lHoA~ lHPA~ lH~ ~ lHA~ l HQA~ l H�A~ l HG)~ l HT�A~ l H/Al"m,Estimated Tax Payment:mEmHmHmHmHmHmHmHm Hm Hm Hm Hm Hm"n- Number of Returns~ nE@~ nH@~ nH;@~ nH@~ nHj@~ nHR@~ nH@~ nHr@~ n H@~ n Hޫ@~ n H@~ n H@~ n H@n"o+ Amount~ oE~e~ oHpD@~ oH@~ oHH@~ oH@~ oH`@~ oH @~ oH@~ o H�@~ o H @~ o HЍ A~ o H�A~ o H�$,o"p,Earned Income Credit:pEpHpHpHpHpHpHpHp Hp Hp Hp Hp Hp"q- Number of Returns~ qE@~ qHM@~ qH"@~ qH@~ qH/@~ qHS@~ qH~ qH~ q H~ q H~ q H~ q H~ q Hq"r+ Amount~ rE@~ rHB@~ rHΧ@~ rH@~ rH@~ rH0@~ rH~ rH~ r H~ r H~ r H~ r H~ r Hr"$s,Excess Earned Income Credit:sEsHsHsHsHsHsHsHs Hs Hs Hs Hs Hs"t- Number of Returns~ tE@~ tHE@~ tHR@~ tH$@~ tH$@~ tH@@~ tH~ tH~ t H~ t H~ t H~ t H~ t Ht"u+ Amount~ uE@~ uH:@~ uH`@~ uH@~ uH\@~ uH@~ 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~ wE0�0A~ wH A~ wHnA~ wHh�A~ wH0<@~ wH@~ wH @~ wH}@~ w H@@~ w H@~ w H� @~ w Ht@~ w H@w"x+ Amount~ xE ~ xHpTA~ xH�A~ xH`A~ xHx3A~ xHz#~ xHn;&~ xH� A~ x Hx'~ x H�A~ x H>C~ x H&A~ x Hnx"&y/Overpayment (Negative Amount):yEyHyHyHyHyHyHyHy Hy Hy Hy Hy Hy"z- Number of Returns~ zEt-A~ zHx] A~ zHpA~ zH �A~ zH�'@~ zH@~ zHO@~ zH}@~ z H'@~ z H[@~ z H@~ z H@~ z H@z"{+ Amount~ {E�~ {H E~ {H�~ {H  ~ {Hd~ {H ~ {Hv~ {H@?~ { H@~ { Hu~ { H�7~ { HZ~ { HM��{""|,Tax Due at Time of Filing:|E|H|H|H|H|H|H|H| H| H| H| H| H|"}- Number of Returns~ }E@� A~ }HG@~ }H7@~ }H@@~ }H@~ }H@~ }H@@~ }HT@~ } H@~ } H@~ } H:@~ } H@~ } Hp@}"~+ Amount~ ~E-A~ ~H@~ ~HY@~ ~H�@~ ~H@~ ~H 4@~ ~H@@~ ~HV@~ ~ Hm@~ ~ Hd@~ ~ H8bA~ ~ HA~ ~ H8�A~"#,Medical and Dental Expense:EHHHHHHH H H H H H"�l�����������������������������������������������������*��3��b��R��m��f��f��n��l��d��n��o��i��o- Number of Returns~ E@~ H،@~ H@~ H@~ H@~ H,@~ H@~ H@~ H@|@~ H`@~ HY@~ H @~ H@"�+ Amount~ �E(�A~ �HX@~ �H�@~ �H@@~ �H@~ �H@~ �H@~ �H@~ � H@~ � HL@~ � HP@~ � H@v@~ � H|@�"#�,State and Local Income Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E8�A~ �H@~ �HP+@~ �Hk@~ �H@~ �H@~ �H@~ �H@~ � H@~ � H@~ � H>@~ � H@~ � H<@�"�+ Amount~ �E`S~ �H`@~ �HA~ �HC@~ �H�>@~ �H�@~ �H@@~ �H@@~ � HC@~ � H@~ � H�A~ � Hr@~ � H�A�"�,Real Estate Tax:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E`@~ �HH@~ �H$@~ �Hj@~ �Hڮ@~ �H @~ �Hc@~ �H$@~ � H@~ � HF@~ � H@~ � H@~ � H@�"�+ Amount~ �E�A~ �H@~ �H@~ �H@~ �H{@~ �H@~ �H6@~ �H@~ � H%@~ � H@~ � H`~@~ � Ha@~ � H@@�"�,Taxes Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �El�A~ �H@~ �HP%@~ �H@~ �H@~ �H@~ �H@~ �H@~ � H@@~ � H@~ � H@~ � HX@~ � HV@�"�+ Amount~ �Ej)_~ �H@~ �HA~ �H`t@~ �H@M@~ �H3@~ �H@@~ �H@~ � H@S�@~ � H@C@~ � H A~ � H@~ � HUA�" �,Interest Paid Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E@~ �H@~ �H@~ �H@~ �H@~ �H@~ �H@~ �H6@~ � H@~ � Hn@~ � H@~ � Hң@~ � H@�"�+ Amount~ �E=~ �Hx@~ �H@~ �H@@~ �H�"@~ �HK@~ �H@~ �H@~ � H�@~ � H@~ � HeA~ � H0@~ � HA�" �,Contributions Deduction:�E�H�H�H�H�H�H�H� H� H� H� H� H�"�- Number of Returns~ �E @~ �H~ �H@~ �H/@~ �H޽@~ �H@~ �H^@~ �H@~ � H@~ � H"@~ � H@~ � HT@~ � H@�"�0 Amount~ �GA~ �K~ �K@~ �K@~ �K9@~ �K@@~ �K @@~ �K@F@~ � Kt@~ � Kv@~ � K5@~ � Kd@~ � KHEA�"�$ 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.�(�(:�$2Income tax includes the "alternative minimum tax."�1�1�1�1�1�1�1�1� 1� 1� 1� 1� 1�(�(Z�$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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(@��A��B��C��D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��@(@(@(@(@(@(@(@(@ (@ (@ (@ (@ (A(A(A(A(A(A(A(A(A (A (A (A (A (B(B(B(B(B(B(B(B(B (B (B (B (B (C(C(C(C(C(C(C(C(C (C (C (C (C (D(D(D(D(D(D(D(D(D (D (D (D (D (E(E(E(E(E(E(E(E(E (E (E (E (E (F(F(F(F(F(F(F(F(F (F (F (F (F (G(G(G(G(G(G(G(G(G (G (G (G (G (H(H(H(H(H(H(H(H(H (H (H (H (H (I(I(I(I(I(I(I(I(I (I (I (I (I (J(J(J(J(J(J(J(J(J (J (J (J (J (K(K(K(K(K(K(K(K(K (K (K (K (K (L(L(L(L(L(L(L(L(L (L (L (L (L (M(M(M(M(M(M(M(M(M (M (M (M (M (N(N(N(N(N(N(N(N(N (N (N (N (N (O(O(O(O(O(O(O(O(O (O (O (O (O (P(P(P(P(P(P(P(P(P (P (P (P (P (Q(Q(Q(Q(Q(Q(Q(Q(Q (Q (Q (Q (Q (R(R(R(R(R(R(R(R(R (R (R (R (R (S(S(S(S(S(S(S(S(S (S (S (S (S (T(T(T(T(T(T(T(T(T (T (T (T (T (U(U(U(U(U(U(U(U(U (U (U (U (U (V(V(V(V(V(V(V(V(V (V (V (V (V (W(W(W(W(W(W(W(W(W (W (W (W (W (= hKL,�> ��" ������������������������������