\pjnwill00  $ , 64xBNB  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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @)&#,##0" ";\-#,##0" ";"-- ";@" "~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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  (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 } b:    :                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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ,HAWAII - - - - - - - . 7Number of returns~ 8v#~ 8 A~ 80 @~ 8н@~ 8j@~ 8@~ 8@~ 9@ 0Number of joint returns~ -` A~ -@~ -@~ - t@~ -@~ -@~ -@@~ .ͷ@- 0%Number with paid preparer's signature~ -xUA~ -X@~ -`@~ -@`@~ -@~ -@@~ -@~ .>@/Number of exemptions~ -{E~ -iA~ - ZA~ -` A~ -A~ -pf@~ -r@~ .@M@#7Adjusted gross income (AGI)~ 8~ 8h~ 8Zr~ 8f~ 8t)~ 8JA~ 8>u~ 9:*0"Salaries and wages in AGI: Number~ -8A~ -eA~ -p&@~ - 4@~ -` @~ -@~ -e@~ .~@1Amount~ ->M~ -md~ -p~ -N~ -.~ -`~ -n~ . 5A!0Taxable interest: Number~ -pVA~ -@~ - Y@~ -`@~ -@@~ -@~ -"@~ .ջ@1Amount~ -VA~ -@~ -@~ -@\@~ -+@~ -@@~ -`@~ .@0Dividends: Number ~ -A~ -/@~ -@~ -@D@~ -@~ -@~ -@~ .2@1Amount~ -A~ -K@~ -@@@~ -C@~ -@~ - @~ -T@~ .@820Business or profession net income (less loss): -------.1Number~ -ж@~ -|@~ -@~ -@~ -7@~ -ȿ@~ -@~ .@1Amount~ -.A~ -U@~ - @~ -0@~ -0@~ -`@~ - A~ .A0Number of farm returns~ -@~ -4@~ -p@~ -@~ -@~ -؀@~ -{@~ .e@40,Net capital gain (less loss) in AGI: Number~ -,@~ -@@~ -@~ -@~ -v@~ -@~ -@~ .V@1Amount~ -&A~ -0@~ 3d~ -F@~ -@~ -]@~ -P7A~ .!22*Taxable Individual Retirement Arrangements-------.1distributions: Number~ -@{@~ -@~ -3@~ -o@~ -@~ -@~ -6@~ .0@1Amount~ -,UA~ -@=@~ -@=@~ -@@~ -`B@~ - @~ -@~ .@@.0&Pensions and annuities in AGI: Number~ -@~ -@~ -x@~ -@~ -e@~ -@~ -@~ .@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  1Amount~ -8J@A~ -( A~ - A~ -A~ -A~ -A~ -_A~ .`#@*!0"Unemployment compensation: Number~ !-@ @~ !-@~ !-@~ !-C@~ !-@~ !-&@~ !-@~ !.]@"1Amount~ "- *A~ "-6@~ "-$@~ "-`$@~ "-@~ "-N@~ "-@~ ".ȇ@0#0(Social Security benefits in AGI: Number~ #-v@~ #-@~ #-'@~ #-@~ #-i@~ #-@~ #-@~ #.H@$1Amount~ $-h`A~ $-@~ $-@~ $-@@~ $-HA~ $-@@~ $- H@~ $.I@1%0)Self-employment retirement plans: Number~ %-M@~ %- u@~ %-r@~ %-Ѕ@~ %-H@~ %-@~ %-Ԛ@~ %.@&1Amount~ &-`@~ &-@~ &-@~ &-@~ &--@~ &-@~ &- @~ &.@+'/#Total itemized deductions: Number~ '-A~ '-=@~ '-@~ '-`@~ '-@O@~ '-@~ '-9@~ '.@(0Amount~ (- ~ (- A~ (-з A~ (-"A~ (-S*A~ (-X$A~ (-2~ (.A.)0&State and local income taxes: Number~ )4QA~ )4@~ )4@~ )4t@~ )4\@~ )4*@~ )4@@~ )5@*1Amount~ *4(*A~ *4_@~ *4@t@~ *4;@~ *4A~ *4dA~ *4i A~ *5 A#+0Real estate taxes: Number~ +4A~ +49@~ +4y@~ +4@~ +4@0@~ +4@~ +4[@~ +5۹@,1Amount~ ,4A~ ,4_@~ ,4@~ ,4@~ ,4@~ ,4@@~ ,4w@~ ,5@-0Taxes paid: Number~ --A~ --E@~ --@~ --@~ --K@~ --@~ --6@~ -.@.1Amount~ .-T/A~ .-p@~ .-@@~ .-(@~ .-A~ .- A~ .-`A~ ..pv A/0Interest paid: Number~ /-HA~ /-1@~ /-@~ /-@~ /-`@~ /-@~ /-@~ /.T@01Amount~ 0-r~ 0-0@~ 0-@@~ 0-XA~ 0-0A~ 0-/A~ 0-A~ 0.|A10Contributions: Number~ 1-A~ 1-i@~ 1-Y@~ 1-@~ 1-b@~ 1-"@~ 1-@@~ 1.׹@21Amount~ 2-8A~ 2-@~ 2-@~ 2-`@~ 2-`@~ 2-f@~ 2-}@~ 2.@3/Taxable income: Number~ 3-H{A~ 3- g@~ 3-0@~ 3-Y@~ 3-S@~ 3- @~ 3-@@~ 3.@40Amount~ 4-f~ 4-b!~ 4-1C~ 4-~ 4-zs~ 4-f~ 4-Z0~ 4.#5/Total tax credits: Number~ 5-RA~ 5-@@~ 5-`P@~ 5-@~ 5-@~ 5-0@~ 5-@~ 5.:@60Amount~ 6-PrA~ 6-@~ 6-@~ 6-|@~ 6-`k@~ 6-@~ 6-$@~ 6.@!70Child tax credit: Number~ 7-@~ 7-@~ 7-@@~ 7-m@~ 7-@~ 7-@~ 7-N@~ 7.81Amount~ 8-@~ 8-F@~ 8-@~ 8-@~ 8-g@~ 8-@@~ 8-^@~ 8."90Child care credit: Number~ 9-@~ 9-@~ 9-V@~ 9-@~ 9-@~ 9-'@~ 9-@~ 9.X@:1Amount~ :-^@~ :-r@~ :-@~ :-@~ :-@~ :-H@~ :-0@~ :.n@&;/Earned income credit: Number~ ;-q@~ ;-@@~ ;-@~ ;-J@~ ;-~ ;-~ ;-~ ;.<0Amount~ <-`R@~ <-@k@~ <-2@~ <-@~ <-~ <-~ <-~ <.3=2+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>1Number~ >-A@~ >- @~ >-Z@~ >-̣@~ >-~ >-~ >-~ >.?1Amount~ ?-@~ ?-.@~ ?-2@~ ?-@~ ?-~ ?-~ ?-~ ?.@ lA B C D E F G H I fJ >K ZL XM PN ZO [PUQ[RRS!TWUQVWWVXY\ZX[W\V]^V_T@/Income tax: Number~ @->A~ @-#@~ @-@~ @-pc@~ @-@~ @- @~ @-@~ @.@A0Amount~ A-L~ A-`@~ A-@~ A-00A~ A-_A~ A-gA~ A-h#A~ A.&.%B/Total tax liability: Number~ B-0A~ B-X@~ B-d@~ B-@~ B-@~ B-@~ B-@~ B.@C0Amount~ C-v~ C-t@~ C-P A~ C-TA~ C- A~ C-TA~ C-؜$A~ C.f&0+D/#Tax due at time of filing: Number~ D-`@~ D-@~ D-@~ D-@A@~ D-@@~ D-f@~ D-@~ D.@E0Amount~ E-JA~ E-@~ E-@~ E-@@~ E-@~ E- <@~ E-@~ E.@F/Overpayments: Number~ F-zA~ F-cA~ F-@~ F-0@~ F-|@~ F-@~ F--@~ F.@G0Amount~ G-s.~ G-A~ G-p@~ G-pA~ G-@~ G-@@~ G-`@~ G.@3@H; 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,> "