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" " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "74#,##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 "8��C !8C !�C &8�C &8C "8�C �C  �C  �C  (�C . ,�C  �C &#<��C &#<�C %#<��C %#<�C (#<��C (#<�C )#<��C )#<�C ) #<��C  �C &8�C &8��C  �C  �C  <��C  �C "<C  �C   �C ' �C  <��C  8��C !8C &8�C &8C &8�C &8C "8�C "8��C )#<��C &#<��C *#<��C (#<��C  �C #�C  �C  �C &8�C &8��C &8�C &8��C  <��C  �C "<C  �C  �C ' �C  <��C ) <�C & <�C * <�C ( <�C & <�C . �C . �������������������U} �(} � } I} } I} I} $  �  ,l@ ,w@ ,,@  ,c� ,�� ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1skTable 1.3 --2002, Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, ( and Tax Items, by Marital Status_W(All figures are estimates based on samples--money amounts are in thousands of dollars)   AllJoint returns ofSeparate returns of-- - - - - Item.returns/.married persons/.married persons/-- - - - -0 Number ofAmount Number ofAmount Number ofAmount-- - - - -2returnsreturnsreturns-- - - - -3~ 4~ 4~ 4~ 4~ 4~ 4�-- - - - -* "Adjusted gross income less deficit~ $n<&WzA~ (&;; &gmA~ *A�~ $nj-- - - - - Salaries and wages~ $&%s &puA~ (Bz  &WA~ *Wy~ $XE - - - - - - Taxable interest~ $(~ &‡#~ (r\~ &ziZ~ *@{,A~ $x� - - - - - - Tax-exempt interest~ $�~ &Y ~ (�~ &ZG~ *�)@~ $V - - - - - - Dividends~ $~}~ &Y�~ (Z~ &e*~ *TKA~ $�� - - - - - - State income tax refunds~ $~ &C�~ (J{�~ &&~ *A~ $tA - - - - - - Alimony received~ $�A~ &."�~ (@~ &KA~ *,@~ $ A-- - - - -0Business or profession:$&(&*$-- - - - -5 Net income~ $KG~ &R�>=~ (y~ &R#,~ * A~ $&.&-- - - - -5Net loss~ $'~ &��~ (n�~ &i�~ *`@~ $�3=-- - - - - 0Sales of capital assets:$&(&*$-- - - - -5Net gain in AGI~ $ٙ~ &l @~ (� �~ &�.~ *,A~ $+-- - - - -5Net loss in AGI~ $Z�*~ &Z�~ (~�~ &�$I~ *�8A~ $� A-- - - - -3 +Sales of property other than capital assets~ $}i~ &zVn�~ (j@O~ &��~ *@@~ $h �-- - - - -! Taxable IRA distributions~ $v�~ &f}~ (f�/~ &&-� ~ *@~ $�-/-- - - - -% Pensions and annuities in AGI~ $Bo~ &PU~ (*�~ &�7~ *@MA~ $b� -- - - - -0Rent and royalty:$&(&*$-- - - - -5 Net income~ $Z~ &� L~ (��~ &� ! ~ *%@~ $ڂE-- - - - -5Net loss~ $1~ &ޚ ~ (�0�~ &@>~ * @~ $�A-- - - - -$ Farm rental income less loss~ $6�%~ &>�~ (�7A~ &$�=A~ *@~ $�#@-- - - - -: 2Partnership and S Corporation net income less loss~ $z]�~ &V]�8~ (6�(~ &j?�.~ *�%@~ $ ^-- - - - -- %Estate and trust net income less loss~ $!A~ &�~ (bA~ &U~ *@~ $@�A-- - - - -! Farm net income less loss~ $y~ &~ (&a~ &^(4~ *@~ $0"�-- - - - -! Unemployment compensation~ $v~ &eH ~ (ξ.~ &v3~ *�A~ $1-- - - - - ,l�1! ,��1" ,��1# ,��1$ ,��1% ,��1& ,��1' ,��1( ,��1) ,��1* ,��1+ ,��1, ,��1- ,��1. ,��1/ ,��10 ,��11 ,��12 ,��13 ,��14 ,��15 ,��16 ,��17 ,��18 ,��19 ,��1: ,��1; ,��1< ,��1= ,��1> ,��1? ,��1' Social security benefits in AGI~ $�:�~ &PH~ (^~ &n='~ *؉A~ $"F - - - - - -! Other income less loss~ !$M~ !&Zԍ~ !(6J�~ !&^~ !*@~ !$ 5@!-!-! -! -! -! -#" Total statutory adjustments~ "$�~ "&be~ "(~ "&:� ~ "*qA~ "$nH"-"-" -" -" -" -#5 IRA payments~ #$� �~ #&A~ #(�~ #&�~ #*@~ #$�/@#-#-# -# -# -# -'$5Student loan interest deduction~ $$$UYA~ $&~ $(�~ $&ΐ� $,-- $$--$-$-$ -$ -$ -$ -#%5Educator expenses deduction~ %$� �~ %&|+~ %(*w~ %&A~ %,`@~ %$@%-%-% -% -% -% -"&5Tuition and fees deduction~ &$6C�~ &&w~ &(N~ &&NA &,-- &$--&-&-& -& -& -& - '5Payments to a Keogh plan~ '$rH~ '&�~ '(t�+A~ '&~ '*N@~ '$h�A'-'-' -' -' -' -)(5!Deduction for self-employment tax~ ($f ~ (&t~ (("i1~ (&=~ (*� A~ ($|A(-(-( -( -( -( -0)5(Self-employed health insurance deduction~ )$�>KA~ )&~ )(l�~ )&V~ )*@~ )$A)-)-) -) -) -) -"*5Moving expenses adjustment~ *$�,A~ *&~7�~ *(lDA~ *&:VV~ **@~ *$@*-*-* -* -* -* -)+5!Medical savings account deduction~ +$@~ +& @~ +(@@~ +&@~ +*m@~ +$p@+-+-+ -+ -+ -+ -!, Total itemized deductions~ ,$�� ,&A~ ,(ΰ�,&z A~ ,*zPC~ ,$TnA,-,-, -, -, -, ---5%Medical and dental expenses deduction~ -$f� ~ -&v ~ -((~ -&z3Q~ -*hA~ -$�%A----- -- -- -- -.5Taxes paid deduction~ .$� ~ .&(H~ .(W�~ .&~�6~ .*@~ .$:F.-.-. -. -. -. -/5Interest paid deduction~ /$f.�~ /&vS~ /(j1~ /&:>~ /*T+(A~ /$.D|/-/-/ -/ -/ -/ -05Contributions deduction~ 0$>͡ ~ 0&�!~ 0(JH~ 0&' ~ 0*f85~ 0$*0-0-0 -0 -0 -0 -(15 Casualty or theft loss deduction~ 1$@~ 1&�O~ 1(� @~ 1&.?2~ 1*@~ 1$@1-1-1 -1 -1 -1 -&25Total miscellaneous deductions~ 2$�~ 2&KA~ 2(p�~ 2&� ~ 2*A~ 2$k2-2-2 -2 -2 -2 - 3 Basic standard deduction~ 3$^ߴ~ 3&�%q~ 3(B_B~ 3&vY<)~ 3*nE~ 3$V@3-3-3 -3 -3 -3 -%4 Additional standard deduction~ 4$*~ 4&>E�~ 4(z-L~ 4& ~ 4*@@~ 4$@4-4-4 -4 -4 -4 -5 Taxable income~ 5$nb5&`TA~ 5(֏� 5&`PMA~ 5*||~ 5$&ε5-5-5 -5 -5 -5 -6 Alternative minimum tax~ 6$t~ 6&6T�~ 6(R~ 6&6~ 6*@P@~ 6$"A6-6-6 -6 -6 -6 -7 Total tax credits~ 7$� ~ 7&.� ~ 7(��~ 7&*~ 7*#A~ 7$.7-7-7 -7 -7 -7 -85Child care credit~ 8$y~ 8&�1�~ 8(*Z�~ 8&:i~ 8*\@~ 8$@8-8-8 -8 -8 -8 -*95"Credit for the elderly or disabled~ 9$MA~ 9&@~ 9(@~ 9&C@ 9*-- 9$--9-9-9 -9 -9 -9 -:5Child tax credit~ :$f=/~ :&>~!~ :(~ :&�~ :*zA~ :$@�A:-:-: -: -: -: -;5Education credit~ ;$�5�~ ;&�*~ ;(B�~ ;&v0� ;*-- ;$--;-;-; -; -; -; -.<5&Retirement savings contribution credit~ <$C~ <&@~ <(�~ <&�-(~ <*�@~ <$@<-<-< -< -< -< -=5Foreign tax credit~ =$�~ =&VA~ =(6�~ =&nI~ =*`4@~ =$D�A=-=-= -= -= -= -2>6*Earned income credit used to offset income>$>&>(>&>*>$>->-> -> -> -> -?7tax before credits~ ?$Ft�~ ?&D1A~ ?("A~ ?&A ?*-- ?$--?-?-? -? -? -? -@ ,l�1A ,��1B ,��1C ,��1D ,��1E ,��1F ,��1G ,��1H ,��1I ,��1J ,��1K ,��1L ,��9M ,��!N ,�@O ,w@P ,7@ Q ,c�HR ,��HS ,��HT ,��HU ,��HV ,��HW ,��HX ,��HY ,��HZ ,��H[ ,��H\ ,��H] ,��H^ ,��H_ ,��H@5Minimum tax credit~ @$�A~ @&�-A~ @(yA~ @&D2~ @*@~ @$@@-@-@ -@ -@ -@ -A5General business credit~ A$`A~ A&�-~ A(PXA~ A&!A~ A*6@~ A$@@A-A-A -A -A -A -@B58Empowerment zone and renewal community employment credit~ B$@~ B&@~ B(@~ B&`@~ B*Y@~ B$P@B-B-B -B -B -B -*C5"Nonconventional source fuel credit~ C$r@~ C&�@~ C(@~ C&@~ C*@@~ C$@C-C-C -C -C -C -$D5New York liberty zone credit~ D$ޢ@~ D&F@~ D(@~ D&@~ D*$@~ D$g@D-D-D -D -D -D - E Income tax after credits~ E$�E&)zA~ E(�7� E&�0A~ E*Vw~ E$�E-E-E -E -E -E -F Total income tax~ F$�F&΅A~ F(�9� F&�2A~ F*Zw~ F$BF-F-F -F -F -F -G Total tax liability~ G$JrsG&A~ G(d G&�2A~ G*T�>A~ G$J� G-G-G -G -G -G -H Total tax payments~ H$6I�H&:"lA~ H(ǰ H&wvA~ H*v~ H$:H-H-H -H -H -H -I5Income tax withheld~ I$šbI&bA~ I( ~ I&ʰq~ I*.[z~ I$BI-I-I -I -I -I -J5Estimated tax payments~ J$N~ J&?/~ J(ʲ�~ J&K#~ J* |A~ J$6J-J-J -J -J -J -K Overpayment refunded~ K$G�~ K&Rx1~ K(�~ K&�~ K*S~ K$ǀK-K-K -K -K -K -!L8Tax due at time of filing~ L%&p~ L'q�~ L)�~ L'j ~ L+0~ L%JJ�L-L-L -L -L -L -&M" Footnotes at end of table.M#M#M#M#M#M#MMM M M M sNkTable 1.3 --2002, Individual Income Tax, All Returns: Sources of Income, Adjustments, Deductions, Credits, 3O+and Tax Items, by Marital Status--Continued_PW(All figures are estimates based on samples--money amounts are in thousands of dollars)Q:Q;Returns of headsQ<Q; Returns ofQ<Q= Returns ofQ>QGQGQ GQ G R?ItemRI of householdsRJRIsurviving spousesRJRKsingle personsRLRGRGR GR GSGS@ Number ofS@AmountS@ Number ofS@AmountS@ Number ofS@AmountSG SG S GS GTMT@returnsT@T@returnsT@T@returnsT@TGTGT GT GUN~ UO~ UO ~ UO"~ UO$~ UO&~ UO(�UGUGU GU G*VE"Adjusted gross income less deficit~ VAj�~ VB�:_y~ VC@~ VDJ�~ VB�2� VBAVGVGV GV GWESalaries and wages~ WAIC~ WBbDk~ WC@~ WDBA~ WB^8 WB�+AWGWGW GW GXETaxable interest~ XA~ XB�~ XC@~ XDhEA~ XBbɓ~ XB� XGXGX GX GYETax-exempt interest~ YA0@~ YB�.~ YCH@~ YD@!@~ YB:"h~ YB�?kYGYGY GY GZE Dividends~ ZA<�3A~ ZBL�~ ZC@@~ ZD@~ ZBR�~ ZB^�ZGZGZ GZ G [EState income tax refunds~ [A`=A~ [B;Y~ [C@~ [D@ @~ [BZ~ [B�[G[G[ G[ G\EAlimony received~ \Ap�A~ \B6 � \C-- \D--~ \B A~ \BJ�\G\G\ G\ G]GBusiness or profession:]A]B]C]D]B]B]G]G] G] G^P Net income~ ^A�8A~ ^BR~ ^C@~ ^D@~ ^BRU�~ ^BS ^G^G^ G^ G_PNet loss~ _A�)A~ _BNϐ~ _Cz@~ _D@~ _B AJ~ _BK�_G_G_ G_ G` ,l�Ha ,��Hb ,��Hc ,��Hd ,��He ,��Hf ,��Hg ,��Hh ,��Hi ,��Hj ,��Hk ,��Hl ,��Hm ,��Hn ,��Ho ,��Hp ,��Hq ,��Hr ,��Hs ,��Ht ,��Hu ,��Hv ,��Hw ,��Hx ,��Hy ,��Hz ,��H{ ,��H| ,��H} ,��H~ ,��H ,��H `GSales of capital assets:`A`B`C`D`B`B`G`G` G` GaPNet gain in AGI~ aA� A~ aBXA~ aCԯ@~ aD^@~ aB�~ aB�"w aGaGa Ga GbPNet loss in AGI~ bAT!~ bB>8D~ bC@@~ bD`@~ bB�~ bBh~bGbGb Gb G3cE+Sales of property other than capital assets~ cA@!@~ cBC~ cC@~ cD~ cB^A~ cBԨ&�cGcGc Gc G!dETaxable IRA distributions~ dA �A~ dB�>LA~ dC֩@~ dD@~ dB*~ dB�dGdGd Gd G%eEPensions and annuities in AGI~ eAv+W~ eBLkA~ eC@~ eD�A~ eBc�~ eBf&�eGeGe Ge GfGRent and royalty:fAfBfCfDfBfBfGfGf Gf GgP Net income~ gAp� A~ gB ,>A~ gC@~ gD@~ gBN]~ gBVigGgGg Gg GhPNet loss~ hA@�A~ hB��~ hC@~ hDd@~ hB>L~ hBC hGhGh Gh G$iEFarm rental income less loss~ iA@~ iB�(@~ iC8@~ iD@~ iBXp A~ iBX�%AiGiGi Gi G:jE2Partnership and S Corporation net income less loss~ jA� A~ jB�m~ jCð@~ jD@<@~ jB4 7A~ jB�03jGjGj Gj G-kE%Estate and trust net income less loss~ kA@~ kB�A~ kC @~ kDG@~ kBhBA~ kB2�kGkGk Gk G!lEFarm net income less loss~ lA@@~ lB� lC-- lD--~ lBP�A~ lB�'q�lGlGl Gl G!mEUnemployment compensation~ mAn~ mB�+�~ mC@~ mD@~ mB�~ mBƅ>mGmGm Gm G'nESocial security benefits in AGI~ nAA~ nB8A~ nC{@~ nD@@~ nBU�~ nB�snGnGn Gn GoEOther income less loss~ oA$sA~ oB�A~ oC@~ oD@~ oB&c~ oBf,WoGoGo Go G#pETotal statutory adjustments~ pA jGA~ pBR�2~ pC@@~ pD@E@~ pBV&~ pB��pGpGp Gp GqP IRA payments~ qA A~ qBA~ qC@~ qD@~ qB3+A~ qBvqGqGq Gq G'rPStudent loan interest deduction~ rA$~ rB`A~ rC@~ rD@t@~ rB~~ rBn.`rGrGr Gr G#sPEducator expenses deduction~ sA�A~ sBG@~ sCݸ@~ sD@~ sB$�"A~ sB�AsGsGs Gs G"tPTuition and fees deduction~ tA 2A~ tBB$A~ tC@~ tDS@~ tB`i,A~ tBhZtGtGt Gt G uPPayments to a Keogh plan~ uA9@~ uBx,"A~ uCx@~ uDj@~ uB�& A~ uBw�uGuGu Gu G)vP!Deduction for self-employment tax~ vAJc~ vB�S~ vC@~ vDG@~ vB>�~ vBIAvGvGv Gv G0wP(Self-employed health insurance deduction~ wA 4A~ wB�A~ wCޡ@~ wDD@~ wB�+A~ wBbwGwGw Gw G"xPMoving expenses adjustment~ xA0 @~ xB�$A xC-- xD--~ xBA~ xB�!xGxGx Gx G)yP!Medical savings account deductionyA*2,307yB*3,446 yC*8 yD*16yB*13,627yB*11,710yGyGy Gy G!zETotal itemized deductions~ zAS�~ zB�� ~ zC@)@~ zD/~ zB�~ zB?+zGzGz Gz G-{P%Medical and dental expenses deduction~ {A*~ {B�<�~ {C*@~ {D� @~ {BΞ�~ {BJt{G{G{ G{ G|PTaxes paid deduction~ |ANd�~ |B�~ |C )@~ |DAA~ |B�?�~ |B%� |G|G| G| G}PInterest paid deduction~ }A.5�~ }BέJ~ }C@~ }DsA~ }B:~ }B� }G}G} G} G~PContributions deduction~ ~A �~ ~B2�~ ~Cd@~ ~D�@~ ~Bh]~ ~B6|~G~G~ G~ G(P Casualty or theft loss deduction~ AV@~ B�A C-- D--~ B@^@~ B4�AGG G G ,X�H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��H� ,��F� ,��F� ,��F� ,��F� ,��F� ,��� ,��� ,��� ,�@&PTotal miscellaneous deductions~ Adh4A~ BF�~ CE@~ D@~ BJ �~ B�GG G G �EBasic standard deduction~ �A>4�~ �B~ �C@~ �D,A~ �B~k� ~ �BFI.�G�G� G� G%�EAdditional standard deduction~ �A(jA~ �B �A~ �C@~ �D@~ �BNC0~ �B�,e�G�G� G� G�ETaxable income~ �AB ~ �B��9~ �C�<@~ �DR~~ �B>1 �B]A�G�G� G� G�EAlternative minimum tax~ �A`� A~ �BA~ �C@~ �D@~ �B A~ �B4�0A�G�G� G� G�ETotal tax credits~ �A�2g~ �B�~ �CO@~ �D�:@~ �BRO�~ �B�G�G� G� G�PChild care credit~ �A�~ �B+A~ �C@~ �D4@~ �BP�A~ �B�1@�G�G� G� G*�P"Credit for the elderly or disabled�A*6,938 �B*950 �C-- �D--�B*97,117�B*16,005�G�G� G� G�PChild tax credit~ �A�^A~ �BtQA~ �Ca@~ �D@~ �BC)A~ �B�A�G�G� G� G�PEducation credit~ �AT(A~ �B�: A~ �CQ@~ �D@~ �Bfy�~ �B�!R�G�G� G� G.�P&Retirement savings contribution credit~ �Aȑ4A~ �BC A~ �C@~ �DT@~ �B C~ �B{A�G�G� G� G�PForeign tax credit~ �A@~ �B A~ �C@~ �Ds@~ �BH~ �B/A�G�G� G� G2�Q*Earned income credit used to offset income�A�B�C�D�B�B�G�G� G� G�Rtax before credits~ �A6L�~ �Bo(A~ �Cf@~ �D@|@~ �B� 3A~ �B�A�G�G� G� G�PMinimum tax credit~ �A @~ �B@@~ �Cc@~ �Dq@~ �B�@~ �B`2@�G�G� G� G�PGeneral business credit~ �A@~ �B@~ �C̐@~ �D@~ �B@~ �B@�G�G� G� G@�P8Empowerment zone and renewal community employment credit �A*258 �B*412 �C-- �D--�B*2,112�B*9,269�G�G� G� G*�P"Nonconventional source fuel credit�A*1,050 �B*261 �C-- �D--�B*5,644�B*5,469�G�G� G� G$�PNew York liberty zone credit �A*15 �B*93 �C-- �D-- �B*225�B*3,002�G�G� G� G �EIncome tax after credits~ �A C�~ �BpV~ �C@B@~ �Dt�A~ �B� ~ �BM,�G�G� G� G�ETotal income tax~ �A C�~ �B{V~ �C@B@~ �Dt�A~ �B� ~ �BR,�G�G� G� G�ETotal tax liability~ �A.�~ �B W�~ �C@~ �Dt"A~ �B\ ~ �B.2�-�G�G� G� G�ETotal tax payments~ �AB�.~ �B�+� ~ �CpC@~ �D�A~ �BB` ~ �Bg�5�G�G� G� G� H� H�PIncome tax withheld~ �A~ �B�> ~ �C@~ �D\�A~ �BF ~ �Bj*�G�G� G� G� H� H�PEstimated tax payments~ �APA~ �Br�!~ �C @~ �D�@~ �Bz~ �B� �G�G� G� G� H� H�EOverpayment refunded~ �ABDK~ �BCp ~ �C.@~ �DX A~ �B. ~ �Bl �G�G� G� G� H� H!�STax due at time of filing~ �Tx�,A~ �U΍�~ �V:@~ �W@~ �XR1~ �X��G�G� G� G� H� Hn�Yf* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � >�Y6NOTE: Detail may not add to total because of rounding.��������� � � � k�ZcSource: IRS, Statistics of Income, Individual Complete Report 2002, Publication 1304, Febuary 2005.������� � �= ���#> ����?�?�?�?m�+�d�wVVl�� ���*0�����*0�*0��)�d��(0�|��(0d���( P� X� Ȣ 0� qq     ��" ������������������������������