\pjnwill00   4LBNB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial&?'?(?)?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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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  (C  (C  (C  (C  (C  (C "8C "8C  "<C 8C "8C  "<C  "<C  <C  <C 8C 8C  <C  <C 8C $"<C <C <C $"<C  ,C  ,C  ,C  ,C  ,C   ,C  ,C  ,C  ,C  ,C  ,C  ,C  ,C  C $ C $ C $ C $ U} }    l      Z    q } c:    :                f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,GEORGIA - - - - - - - . 7Number of returns~ 8k~ 82V~ 8!~ 8$A~ 8A~ 8KA~ 8 A~ 9P@ 0Number of joint returns~ -f~T~ -hA~ -FA~ - 2A~ -A~ -px A~ -PL A~ . @- 0%Number with paid preparer's signature~ -Ԁ~ -,!)A~ -$A~ -A~ -$XA~ -hA~ -@~ ._@/Number of exemptions~ -b{~ -N~ -D~ -ʲW~ - I~ -hU%A~ -$A~ .Y A#7Adjusted gross income (AGI)~ 8'~ 8>~ 8A~ 8A~ 8f~ 8~ 8*]^~ 9z*0"Salaries and wages in AGI: Number~ -p~ -؜1A~ -DA~ -`"A~ -ؖA~ -`T A~ - A~ .`~@1Amount~ -Z~ -տ~ -~ -?[~ -~ -z=~ -R~ .!0Taxable interest: Number~ -6A~ -(=A~ -(A~ -pA~ -8CA~ -mA~ -8A~ .`@1Amount~ -.~ -A~ -p A~ -A~ -A~ -A~ -)A~ .320Dividends: Number ~ -&A~ -XA~ -@~ -<@~ -hA~ -R@~ -A~ .@1Amount~ -z~ - A~ -`L@~ -x;A~ - A~ -@A~ -_A~ .@820Business or profession net income (less loss): -------.1Number~ -D!A~ -A~ -@~ -@~ -@~ -5@~ - A@~ .@1Amount~ -&~ -%~ - A~ -h A~ -9%~ -A~ -L/A~ .>qJ0Number of farm returns~ -t@~ -k@~ -Y@~ -@~ -@~ -@~ -@~ .\@40,Net capital gain (less loss) in AGI: Number~ -^!~ -<@~ -@~ -<@~ -@~ -@M@~ -p@~ .'@1Amount~ -vla~ -hA~ -@@~ -Н@~ -A~ -@A~ -T $A~ .022*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -A~ -@ @~ - @~ -f@~ -`@~ -Y@~ -L@~ .@1Amount~ ->y~ -(BA~ -A~ -A~ -7A~ -/A~ -hA~ .@ A.0&Pensions and annuities in AGI: Number~ -!A~ -$A~ -`(@~ -p@~ -\@~ -|@~ -l@~ .U@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  1Amount~ -'~ -8/A~ -l7~ -vk~ -8>A~ -P4A~ -j_~ .P%A*!0"Unemployment compensation: Number~ !- A~ !-c@~ !-]@~ !- R@~ !- _@~ !-j@~ !-@~ !.@"1Amount~ "-a'A~ "-9A~ "- A~ "-xCA~ "-@~ "-@~ "-'@~ ".Q@0#0(Social Security benefits in AGI: Number~ #- A~ #-5@~ #-@~ #-@~ #-B@~ #-@~ #-@~ #.@$1Amount~ $-}~ $-@@~ $-@~ $-vA~ $-T#A~ $-5A~ $-A~ $.A1%0)Self-employment retirement plans: Number~ %-@~ %- @~ %-`@~ %-@~ %-@~ %-@~ %--@~ %.Ӽ@&1Amount~ &-XA~ &-@~ &- @~ &-8@~ &-l@~ &-@~ &-`e@~ &.HA+'/#Total itemized deductions: Number~ '-45A~ '-`B@~ '- OA~ '-TA~ '-A~ '- A~ '- A~ '.d@(0Amount~ (-~ (-:A~ (-f!v~ (-@*QA~ (-Q~ (-/~ (-VA~ (. .)0&State and local income taxes: Number~ )3fS~ )3@~ )3І@~ )3A~ )3dA~ )3p A~ )3pc A~ )4I@*1Amount~ *3A\~ *3@@~ *3@~ *3_ A~ *3|,A~ *36~ *3jY~ *4Ze#+0Real estate taxes: Number~ +3L~ +3@~ +3&@~ +3wA~ +3 9A~ +3{ A~ +3u A~ +4@@,1Amount~ ,3ڎ~ ,3Ю@~ ,30N@~ ,3A~ ,3(A~ ,3#A~ ,3V#~ ,4rA-0Taxes paid: Number~ --5A~ --U@~ --JA~ --A~ --A~ --X A~ --` A~ -.f@.1Amount~ .-~ .-( A~ .-/A~ .-9~ .->0Z~ .-`v4A~ .-r ~ ..Z/0Interest paid: Number~ /-K~ /-2@~ /-@j@~ /-XA~ /-A~ /-A~ /-0= A~ /.@01Amount~ 0- ~ 0-(~ 0-@0~ 0-zKw~ 0-BA~ 0-xo~ 0-~ 0.T10Contributions: Number~ 1-.M~ 1-0@~ 1-@~ 1-SA~ 1- A~ 1-= A~ 1-E A~ 1.@21Amount~ 2-2~ 2-A~ 2-A~ 2-R,~ 2-+A~ 2-8&A~ 2- /A~ 2.\J3/Taxable income: Number~ 3-|~ 3-l%~ 3-; ~ 3-Ɨ(~ 3-A~ 3-x>A~ 3- A~ 3.@40Amount~ 4-Z~ 4-EA~ 4- y~ 4- ~ 4-/~ 4-~ 4-&o~ 4.R!b#5/Total tax credits: Number~ 5-D~ 5-A~ 5-OA~ 5-@A~ 5-HA~ 5-@~ 5-@~ 5.@60Amount~ 6-F9~ 6-@@~ 6-A~ 6-A~ 6- A~ 6-hiA~ 6-@~ 6. @!70Child tax credit: Number~ 7-(A~ 7-@~ 7-0A~ 7- A~ 7-sA~ 7-@p@~ 7-@~ 7.81Amount~ 8-d##A~ 8-@~ 8-00@~ 8-A~ 8-`uA~ 8-p@~ 8-@~ 8."90Child care credit: Number~ 9-H1 A~ 9-@~ 9-u@~ 9- @~ 9-`@~ 9-6@~ 9-@@~ 9.@:1Amount~ :-`~@~ :-K@~ :-@~ :-@~ :-@~ :-@~ :-{@~ :. @&;/Earned income credit: Number~ ;-(A~ ;-y#~ ;-s A~ ;-@~ ;-~ ;-~ ;-~ ;.<0Amount~ <-^~ <-(53A~ <-=A~ <-@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >-\1&A~ >- A~ >-A~ >-@~ >-~ >-~ >-~ >.?1Amount~ ?-K ZL XM PN ZO [PUQ[RRS!TWUQVWWVXY\ZX[W\V]^V_T@/Income tax: Number~ @-~ @-A~ @-HA~ @-"A~ @-HSA~ @-/A~ @- A~ @.@@A5Amount~ A4~ A4A~ A4l$~ A4(-p&~ B-XtA~ B-@;A~ B- A~ B.@C0Amount~ C-vi!~ C-<A~ C-)~ C-y~ C-֪~ C-~ C-f-~ C.x+D/#Tax due at time of filing: Number~ D-&~ D-pA~ D-I@~ D-t@~ D-pn@~ D-@~ D-P@~ D.@E0Amount~ E-*~ E-P@~ E-@~ E-SA~ E-pQ A~ E- R A~ E-4A~ E.0AF/Overpayments: Number~ F-r7~ F-eH~ F-A~ F- ~ F-aA~ F- A~ F-#A~ F.@G0Amount~ G-A}~ G-w~ G-H,A~ G-w/A~ G-H*A~ G-A~ G-!A~ G.tAH; FOOTNOTES:H6H6H6H6H6H6H6H6:I<2Details may not add to totals because of rounding.VJ=NThis table presents aggregates of all returns filed and processed through the TK=LIndividual Master File (IMF) system during Calendar Year 2003. In general, LL=Dduring administrative or Master File processing, taxpayer reporting VM=Ndiscrepancies are corrected only to the extent necessary to verify the income WN=Otax liability reported. Most of the other corrections to the taxpayer records QO=Iused for these statistics could not be made because of time and resource WP=Oconstraints. The statistics in this table should, therefore, be used with the NQ=Fknowledge that some of the data have not been perfected or edited for R=statistical purposes.SS=KClassification by State was usually based on the taxpayer's home address. MT=EHowever, some taxpayers may have used the address of a tax lawyer or SU=Kaccountant or the address of a place of business; moreover, such addresses RV=Jcould each have been located in a State other than the State in which the W=taxpayer resided.XX=PThis table includes (a) "substitutes for returns," whereby the Internal Revenue TY=LService constructs returns for certain non-filers on the basis of available SZ=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 `laRbUcZdZeXf[gYhTiSjRkWlYmYnUo3p>q^r\sVtTuVvRwxQyVzT{?|:}7~VRN`=Finclude amounts that did not have to be reported by taxpayers with no Qa=I"adjusted gross income." (Adjusted gross income is the total from which Vb=Nthese deductions would normally be subtracted.) In addition, if standard and Vc=Nitemized deductions were both reported on a tax return, the form of deduction Td=Lactually used in computing income tax was the one used for the statistics. We=OTherefore, if the standard deduction was the form of deduction used, the total Uf=Mreported for itemized deductions was excluded from the statistics. However, Pg=Hthe component deductions were not similarly excluded. As a result, the Oh=Gnumber of returns and related amounts for the component deductions are Ni=Fslightly overstated in relation to the grand total shown for itemized Sj=Kdeductions. These components are also overstated in relation to the total Uk=Mbecause there was a statutory limitation on the total of itemized deductions Ul=Mthat could be claimed by certain high-income taxpayers. This limitation did Qm=Inot affect the component deductions, the sum of which therefore exceeded /n='the total used in computing income tax.:o=2Income tax includes the "alternative minimum tax."Zp=RTotal tax liability differs from "income tax" in that it is the sum of income tax Xq=Pafter subtraction of all tax credits except the "earned income credit," and, in Rr=Jaddition, includes the "alternative minimum tax," taxes from recapture of Ps=Hprior-year investment and low-income housing credits, tax applicable to Rt=JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-Nu=Femployment income and on certain tip income, and certain other income-v=related taxes.Mw>EEarned income credit includes both the refundable and non-refundable Rx>Jportions. The non-refundable portion could reduce income tax and certain Py>Hrelated taxes to zero; credit amounts in excess of tax, or amounts when ;z>3there was no tax liability at all, were refundable.6{>.AGI Amount is less deficits, where applicable.3|>+Tax-exempt Interest is not included in AGI.R}>JTotal Credits excludes the "earned income credit," shown separately below.N~>FExcess Earned Income Credit, or the refundable portion of the "earned V>Nincome credit" equals the amount in excess of "total tax liability," which is <VNPR>Jshown in the table. The excess credit shown includes any "advance earned J>Bincome credit payments" for those returns that had such an excess.L>DSOURCE: Internal Revenue Service, Information Services, Martinsburg ]>UComputing Center, Master File Service Support Branch. Unpublished data. October 2004.= hL,> "