\pjnwill00  ' 1 C4BOB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 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 "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 $ C $ C $"<U} }    l      Z    q } d;    ;                f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ @MARYLAND , , , , , , , - 8Number of returns~ 9CA~ 9]1~ 9A~ 9HA~ 9<A~ 9@( A~ 9A~ :@ 1Number of joint returns~ /9~ /]@~ /@~ /@A~ / A~ /XA~ /^ A~ 0 @- 1%Number with paid preparer's signature~ /,3A~ /DYA~ /0A~ /pA~ /LA~ /p @~ /0=@~ 0@@.Number of exemptions~ /278~ /A~ /H"A~ /F:~ /5+A~ /b&~ /~-~ 0 A#8Adjusted gross income (AGI)~ 9J^!~ 9K~ 9rY ~ 9Ǹ~ 9ڙ~ 9>~ 90~ : *1"Salaries and wages in AGI: Number~ /j~ /p#A~ /QA~ /A~ /XFA~ / A~ / A~ 0@2Amount~ /*~ /nq~ /۰~ /~ / ~ /2~ / :~ 0#!1Taxable interest: Number~ /4A~ /A~ /0t@~ /8 A~ /| A~ /A~ /Ț A~ 0@2Amount~ /PDA~ /A~ /XA~ /cA~ /~A~ /`A~ /A~ 0V11Dividends: Number ~ /(~ /P@~ /`@~ /`s@~ /@~ /`L@~ /@A~ 0@2Amount~ />2~ / A~ /{@~ /A~ / A~ /= A~ /A~ 01830Business or profession net income (less loss): ///////02Number~ /l1A~ /@~ /@@~ /@~ /@@~ / U@~ /@~ 0@2Amount~ /j~ /hA~ / A~ /|!A~ /'A~ /hA~ /p21A~ 0O1Number of farm returns~ /_@~ /@~ /Ē@~ /@~ /@~ /@~ /H@~ 0@41,Net capital gain (less loss) in AGI: Number~ /xeA~ /@~ /@@~ /X@~ /`@~ /p@~ /N@~ 0@2Amount~ /LA~ /@~ /@~ /@@~ /@~ /P@~ /A~ 0a23*Taxable Individual Retirement Arrangements///////02distributions: Number~ /A~ /@~ /5@~ /@~ /@~@~ /@~ /@~ 0@2Amount~ /J]~ /@~ /[@~ /0A~ /+A~ /(# A~ / A~ 0A.1&Pensions and annuities in AGI: Number~ /XA~ /@~ /@~ /@~ /@@~ /``@~ /i@~ 0@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  2Amount~ /r3~ /n2~ /x'A~ /c~ /&R}~ /ZY~ /v~ 0hW A*!1"Unemployment compensation: Number~ !/`A~ !/`q@~ !/@@~ !/@@~ !/@@~ !/v@~ !/5@~ !0@"2Amount~ "/6 ~ "/@A~ "/&@~ "/@j@~ "/p@~ "/$@~ "/@@~ "09@0#1(Social Security benefits in AGI: Number~ #/ A~ #/@~ #/F@~ #/ @~ #/@~ #/@@~ #/8@~ #0@$2Amount~ $/Tx~ $/|@~ $/N@~ $/(mA~ $/ "A~ $/A~ $/@\A~ $0(A1%1)Self-employment retirement plans: Number~ %/@@~ %/ @~ %/X@~ %/@~ %/@~ %/ʭ@~ %/@~ %0.@&2Amount~ &/tA~ &/n@~ &/@~ &/C@~ &/@~ &/@@~ &/@~ &0PA+'.#Total itemized deductions: Number~ '/BM~ '/@~ '/@~ '/l0A~ '/jA~ '/ A~ '/MA~ '0@@(1Amount~ (/~ (/^MC~ (/3A~ (/~ (/~@~ (/~ (/f~ (0@.)1&State and local income taxes: Number~ )4~J~ )4 @~ )4@~ )4ЬA~ )4$9A~ )4x A~ )4P'A~ )5@*2Amount~ *4>!~ *409@~ *4@~ *4"A~ *4G1A~ *4^F~ *4Ȃ~ *5|c>A#+1Real estate taxes: Number~ +48s0A~ +4@~ +4.@~ +4A~ +4A~ +4A~ +4( A~ +5 @,2Amount~ ,4~~ ,4@~ ,4Е@~ ,4A~ ,43 A~ ,4jA~ ,4PQ&A~ ,5A-1Taxes paid: Number~ -/C3A~ -/@~ -/pn@~ -//A~ -/,mA~ -/ A~ -/KA~ -0@@.2Amount./" cA~ ./0M A~ ./ A./V- V.A~ ./9A~ ./T8A~ ./Ű~ .0/1Interest paid: Number~ //d/A~ //e@~ //@@~ //PJA~ //A~ //A~ //8N A~ /0 W@02Amount~ 0/jWo~ 0/A~ 0/A~ 0/V~ 0/d@A~ 0/p~ 0/}~ 00TL11Contributions: Number~ 1/`1A~ 1/ @~ 1/@/@~ 1/ A~ 1/A~ 1/ A~ 1/$ A~ 10@@22Amount~ 2/9~ 2/p<@~ 2/(uA~ 2/fR#~ 2/-~ 2/#A~ 2/,-A~ 20(L,A3.Taxable income: Number~ 3/^~ 3/A~ 3/A~ 3/2Number~ >/(A~ >/H A~ >/@~ >/@~ >/~ >/~ >/~ >0?2Amount~ ?/tA~ ?/,A~ ?/N@~ ?/@~ ?/~ ?/~ ?/~ ?0@ 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~ @/6z~ @/A~ @/|A~ @/]A~ @/"A~ @/( A~ @/@A~ @0@@A6Amount~ A5m~ A5YA~ A5ȬA~ A5|Y~ A5 AA~ A5^n~ A5J1~ A5N^%B.Total tax liability: Number~ B/9~ B/ A~ B/6A~ B/A~ B/AA~ B/ A~ B/ A~ B0@C1Amount~ C/V~ C/A~ C/pA~ C/_~ C/κ~ C/r~ C/h=~ C0Nú+D.#Tax due at time of filing: Number~ D/A~ D/@~ D/@~ D/@~ D/ @~ D/k@~ D/y@~ D0@@E1Amount~ E/Fa~ E/@~ E/ @~ E/t@~ E/A~ E/6A~ E/A~ E0.].F.Overpayments: Number~ F/y~ F/8$A~ F/A~ F/5A~ F/!A~ F/A~ F/ A~ F0@G1Amount~ G/~ G/1~ G/VA~ G/'A~ G/@'A~ G/^A~ G/#~ G08QAH< 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 `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.= 8X|)C> "