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I4B OB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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 "8�C "8��C  "<��C 8�C "8�C  "<�C  "<�C  <�C  <�C 8�C 8�C  <�C  <�C 8��C $"<�C <�C <��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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ @KANSAS , , , , , , , - 8Number of returns~ 9J~ 9�A~ 9pbA~ 9 A~ 9sA~ 9@~ 9�:@~ :@ 1Number of joint returns~ / A~ /[@~ /@~ /0A@~ /@A~ /P@~ /@~ 0@- 1%Number with paid preparer's signature~ /�.~ /H'A~ /@~ /A~ /�&@~ /@3@~ /H@~ 0@@.Number of exemptions~ / ~ /]#A~ /A~ / A~ /H�A~ /JA~ /A~ 0`@#8Adjusted gross income (AGI)~ 9nH ~ 9R%�~ 9�~ 9^�$~ 9�~ 90[A~ 9r|~ :FF�*1"Salaries and wages in AGI: Number~ /`�/A~ /`�A~ /@�A~ /p A~ /x�A~ /`a@~ /@~ 0@2Amount~ /q ~ /IA~ /~ /E�~ /"G~ /Qo~ /~J�~ 0n\�!1Taxable interest: Number~ /fK&~ /A~ /@~ /p`@~ /@~ /p@~ /@~ 0J@2Amount~ /jU~ /A~ /�@~ /� A~ / A~ /�@~ /8A~ 0KA1Dividends: Number ~ /�A~ /Pz@~ /@~ /l@~ / @~ /@@~ /@~ 0@2Amount~ /^,~ /@~ /� @~ /|@~ /@ @~ / @~ / �@~ 0(� A830Business or profession net income (less loss): ///////02Number~ /@A~ /@@~ /R@~ /`@~ /@~ / @~ /@~ 0@2Amount~ /=)~ //c~ /@~ /X� A~ /�A~ /؞A~ /d�A~ 0H A1Number of farm returns~ / @~ /@~ /@~ /@~ /@~ /u@~ /h@~ 0@41,Net capital gain (less loss) in AGI: Number~ /p� A~ /�@~ /@~ /_@~ /@~ /@@~ /@~ 0@2Amount~ /W~ /L@~ /@~ /@~ /@~ / @~ /(A~ 0/A23*Taxable Individual Retirement Arrangements///////02distributions: Number~ /�5@~ /!@~ /@~ /@~ /@~ /L@~ /@~ 0@2Amount~ /*A~ /@~ /G@~ /�A~ /wA~ /�%A~ /A~ 0@.1&Pensions and annuities in AGI: Number~ /а A~ /�@~ /@~ /@~ /@~ /]@~ /@~ 0ި@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 2Amount~ /*&�~ /�A~ /A~ /L�!A~ />(%~ /pYA~ /A~ 00@*!1"Unemployment compensation: Number~ !/ 3@~ !/@~ !/ @~ !/@@~ !/@~ !/-@~ !/@~ !0Pr@"2Amount~ "/A~ "/@~ "/`@~ "/@@~ "/`@~ "/�'@~ "/@~ "0|@0#1(Social Security benefits in AGI: Number~ #/�@~ #/@~ #/@~ #/@~ #/@ @~ #/@~ #/@~ #0@$2Amount~ $/j8~ $/@~ $/@~ $/A~ $/@�A~ $/�A~ $/A~ $0@1%1)Self-employment retirement plans: Number~ %/@~ %/z@~ %/z@~ %/ @~ %/ @~ %/\@~ %/h@~ %0@&2Amount~ &/@~ &/@~ &/@~ &/@~ &/@~ &/@~ &/@~ &0`X@+'.#Total itemized deductions: Number~ '/T�A~ '/'@~ '/w@~ '/0@~ '/@~ '/ z@~ '/@~ '0@n@(1Amount~ (/ZO�~ (/�:&~ (/HvA~ (/X[,A~ (/~_~ (/ u2A~ (/л6A~ (0~|?.)1&State and local income taxes: Number~ )4�A~ )4@~ )4@~ )4@~ )4A@~ )4@b@~ )4@@~ )5_@*2Amount~ *4x�7A~ *4�-@~ *4}@~ *40@~ *4xA~ *4\jA~ *4�>A~ *5 WA#+1Real estate taxes: Number~ +4A~ +4@~ +4�%@~ +4@~ +4�@~ +40@~ +4@@~ +5@,2Amount~ ,4&.,~ ,4@@~ ,4@~ ,4�@~ ,4` A~ ,4P�A~ ,4�0A~ ,55@-1Taxes paid: Number~ -/A~ -/@~ -/@~ -/@~ -/@~ -/P{@~ -/@~ -0n@.2Amount~ ./4yBA~ ./Pg@~ ./@~ ./X� A~ ./A~ ./A~ ./Գ"A~ .0�!/1Interest paid: Number~ //A~ //@~ //@@~ //�@~ //@~ //o@~ //@~ /0@02Amount~ 0/�5�~ 0/@~ 0/`I@~ 0/@A~ 0/"A~ 0/X�A~ 0/A~ 00A11Contributions: Number~ 1/t�A~ 1/@@~ 1/@~ 1/`@~ 1/x@~ 1/0.@~ 1/Q@~ 10@22Amount~ 2/�92A~ 2/`s@~ 2/`@~ 2/�@~ 2/p� A~ 2/�1A~ 2/�A~ 20� A3.Taxable income: Number~ 3/n;~ 3/ A~ 3/X�A~ 3/(� A~ 3/gA~ 3/`@~ 3/6@~ 30@41Amount~ 4/N�7~ 4/@~ 4/~ 4/ZL~ 4/��~ 4/r|@~ 4/�1�~ 40�#5.Total tax credits: Number~ 5/A~ 5/ @~ 5/p@~ 5/P"@~ 5/ 3@~ 5/@~ 5/K@~ 50@61Amount~ 6/p�A~ 6/@~ 6/<@~ 6/@~ 6/@~ 6/!@~ 6/@5@~ 60@!71Child tax credit: Number~ 7/A~ 7/h@~ 7/`m@~ 7/P@~ 7/0n@~ 7/`@~ 7/@~ 7082Amount~ 8/�8 A~ 8/@~ 8/[@~ 8/�8@~ 8/@~ 8/@;@~ 8/@~ 80"91Child care credit: Number~ 9/�@~ 9/@~ 9/@~ 9/�@~ 9/z@~ 9/;@~ 9/@~ 90@:2Amount~ :/@~ :/$@~ :/@~ :/�@~ :/@~ :/@~ :/@~ :0x@&;.Earned income credit: Number~ ;/@�A~ ;/P@~ ;/@@~ ;/0@~ ;/~ ;/~ ;/~ ;0<1Amount~ </81A~ </ A~ </0 @~ </@~ </~ </~ </~ <03=3+Excess earned income credit (refundable): =/=/=/=/=/=/=/=0>2Number~ >/A~ >/�8@~ >/@~ >/V@~ >/~ >/~ >/~ >0?2Amount~ ?/yA~ ?/A~ ?/@~ ?/z@~ ?/~ ?/~ ?/~ ?0@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �>K �ZL �XM �PN �ZO �[P�UQ�[R�RS�!T�WU�QV�WW�VX�Y�\Z�X[�W\�V]�^�V_�T@.Income tax: Number~ @/N6~ @/BA~ @/(�A~ @/ A~ @/�:A~ @/@~ @/�4@~ @0@A6Amount~ A5vx~ A52@~ A5 A~ A5�'~ A5X.A~ A5@4~ A5R~ A5fiz%B.Total tax liability: Number~ B/R9~ B/� A~ B/A~ B/U A~ B/(LA~ B/@~ B/�7@~ B0@C1Amount~ C/f2�~ C/�"A~ C/`hA~ C/%A~ C/c@~ C/�+A~ C/X�5A~ C0v^}+D.#Tax due at time of filing: Number~ D/�$ A~ D/]@~ D/@~ D/z@~ D/@~ D/@N@~ D/@~ D0ѽ@E1Amount~ E/$A~ E/@@~ E/@~ E/@~ E/ p@~ E/0@~ E/�A~ E0L�AF.Overpayments: Number~ F/J,A~ F/<�A~ F/A~ F/�A~ F/��@~ F/�@~ F/@~ F0z@G1Amount~ G/g~ G/A~ G/�A~ G/A~ G/D�A~ G/vA~ G/ A~ G0@H< FOOTNOTES:H7H7H7H7H7H7H7H7: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 `�la�Rb�Uc�Zd�Ze�Xf�[g�Yh�Ti�Sj�Rk�Wl�Ym�Yn�Uo�3p�>q�^r�\s�Vt�Tu�Vv�Rw�x�Qy�Vz�T{�?|�:}�7~�V�RN`>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 �<��V��N��PR?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.= (�(> ��" ������������������������������