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L4BOB  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 $"<U} }    l      Z    q } i:    :                f^Tax Year 2002, United States Selected Income and Tax Items for Individual Income Tax Returns: NFForms 1040, 1040A & 1040EZ, By State and Size of Adjusted Gross IncomeF>Filing/Processing Period: January 1, 2003 to December 31, 20033+[Money amounts are in thousands of dollars]      %Size of adjusted gross income    State and item  All returns Under~  @~  L@~  j@~  O@~  j@~ !jA~ "@ "under "under "under "under "under#or more$ % &~ 'L@~ 'j@~ 'O@~ 'j@~ 'jA( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ ? MASSACHUSETTS , , , , , , , - 7Number of returns~ 8J~ 8x .A~ 8PYA~ 88@"A~ 8qA~ 8\A~ 8qA~ 9@ 1Number of joint returns~ /ʯF~ /@@~ /@~ /A~ /OA~ / A~ /A~ 08@- 1%Number with paid preparer's signature~ /Zh~ /LA~ /x A~ /A~ /RA~ /XeA~ /hA~ 0P@.Number of exemptions~ /va~ /ΥG~ /4#A~ /p@~ /f@~ /e-~ / )A~ 0LA#7Adjusted gross income (AGI)~ 8Z)~ 8@~ 8p^~ 8(~ 8~ 8Bw~ 8 ~ 9: *1"Salaries and wages in AGI: Number~ /H~ /&A~ / A~ /e A~ /DA~ /pA~ /KA~ 0@2Amount~ /RZ~ /~ /~ /f~ /G\~ /~ /FF~ 0~>!1Taxable interest: Number~ /Vt~ /A~ /A~ /A~ /hrA~ /0 A~ /XA~ 0p@2Amount~ /6~ /A~ /A~ /A~ /DA~ /A~ /V%~ 0I\1Dividends: Number ~ / ,A~ /tA~ /pP@~ /0JA~ /(A~ /!@~ /A~ 0@2Amount~ /.~ /ȜA~ /:@~ /{ A~ /A~ /HA~ /~1#~ 0v]830Business or profession net income (less loss): ///////02Number~ /A~ / @~ /@~ /@~ /?@~ /@~ / ,@~ 0@2Amount/^I\A/Mb A~ /A~ />3~ /T9/A~ /&3~ /;A~ 02}1Number of farm returns~ /DZ@~ /T@~ /y@~ /0@~ /p@~ / }@~ /`@~ 0@v@41,Net capital gain (less loss) in AGI: Number~ /N(~ /@~ / @~ / @~ /K@~ / @~ /A~ 0W@2Amount~ /^ ~ /@@~ /«@~ /@~ /p@~ /hA~ /@\+A~ 023*Taxable Individual Retirement Arrangements///////02distributions: Number~ / A~ /`C@~ /@~ / @~ /z@~ /@~ /@~ 0@2Amount~ / ~ / q A~ /8{A~ /A~ /čA~ /0A~ /QA~ 0A.1&Pensions and annuities in AGI: Number~ /A~ /zA~ /@~ /@~ /@@~ /@~ /`@~ 0U@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  2Amount~ /~ //A~ / *A~ /J\~ /8A~ /V?~ /M~ 0> *!1"Unemployment compensation: Number~ !/A~ !/p@~ !/@~ !/@@~ !/`D@~ !/@@~ !/j@~ !0_@"2Amount~ "/(9?A~ "/ A~ "/'A~ "/,A~ "/ %A~ "/ A~ "/8 A~ "0@0#1(Social Security benefits in AGI: Number~ #/A~ #/@~ #/@\@~ #/@~ #/@~ #/@~ #/@~ #0@$2Amount~ $/*p~ $/@~ $/a@~ $/,A~ $/&o+~ $/8A~ $/xA~ $0 A1%1)Self-employment retirement plans: Number~ %/@~ %/@~ %/@~ %/@@~ %/@~ %/@~ %/@~ %0@&2Amount~ &/TJ"A~ &/@~ &/r@~ &/@Q@~ &/`@~ &/S@~ &/!A~ &0A+'.#Total itemized deductions: Number~ '/DL~ '/@@~ '/p@~ '/> A~ '/ A~ '/ A~ '/A~ '0p@(1Amount~ (/>\~ (/5A~ (/Ύ>~ (/:~ (/B~ (/~ (/~ (0Y.)1&State and local income taxes: Number~ )4I~ )4`l@~ )4`%@~ )4 A~ )4(dA~ )4@v A~ )44A~ )5f@*2Amount*4t,XA*4$A@~ *4@@*4+YA~ *4~3~ *4l,A~ *4nn~ *5r#+1Real estate taxes: Number~ +4*3E~ +4@~ +4 @~ +4A~ +4A~ +4 A~ +4@A~ +5p@,2Amount~ ,4~ ,4  A~ ,4oA~ ,4A~ ,4+~ ,4#A~ ,4j@~ ,5%A-1Taxes paid: Number~ -/L~ -/@~ -/v@~ -/@ A~ -/ܕA~ -/0 A~ -/ԐA~ -0@.2Amount./}?56dA~ ./NA./;O7A~ ./6~ ./z)c~ ./je~ ./FA~ .0/1Interest paid: Number~ //>~ //`@~ //@~ //A~ //p A~ //A~ // A~ /07@02Amount~ 0/Ca~ 0/|vA~ 0/A~ 0/rH~ 0/5v~ 0/N?l~ 0/~ 00Ca11Contributions: Number~ 1/8o1A~ 1/@~ 1/~@~ 1/RA~ 1/@IA~ 1/- A~ 1/A~ 100@22Amount~ 2/n7~ 2/@~ 2/@~ 2/A~ 2/\nA~ 2/:A~ 2/*~ 205A3.Taxable income: Number~ 3/]~ 3/+A~ 3/|A~ 3/$~ 3/HUA~ 3/SA~ 3/kA~ 30 @41Amount~ 4/ ~ 4/R~ 4/C~ 4/ ~ 4/~s~ 4/~ 4/.~ 40` #5.Total tax credits: Number~ 5/95~ 5/0M@~ 5/@~ 5/NA~ 5/A~ 5/=A~ 5/@~ 50`P@61Amount~ 6/)A~ 6/_@~ 6/@~ 6/0A~ 6/A~ 6/XA~ 6/~@~ 60b@!71Child tax credit: Number~ 7/ A~ 7/"@~ 7/@~ 7/0H@~ 7/A~ 7/@~ 7/6@~ 7082Amount~ 8/h A~ 8/{@~ 8/>@~ 8/@~ 8/aA~ 8/p@~ 8/ !@~ 80"91Child care credit: Number~ 9/A~ 9/@~ 9/@~ 9/ @~ 9/e@~ 9/~@~ 9/@O@~ 90@:2Amount~ :/@@~ :/ @~ :/@~ :/@~ :/@~ ://@~ :/@~ :0@&;.Earned income credit: Number~ ;/lA~ ;/. A~ ;/@O@~ ;/@~ ;/~ ;/~ ;/~ ;0<1Amount~ </?A~ </(A~ </[@~ </@~ </~ </~ </~ <03=3+Excess earned income credit (refundable): =/=/=/=/=/=/=/=0>2Number~ >/ A~ >/hA~ >/@~ >/@~ >/~ >/~ >/~ >0?2Amount~ ?/ cA~ ?/A~ ?/~@~ ?/Σ@~ ?/~ ?/~ ?/~ ?0@ lA B C D E F G H I fJ >K ZL XM PN ZO [PUQ[RRS!TWUQVWWVXY\ZX[W\V]^V_T@.Income tax: Number~ @/vR~ @/A~ @/A~ @/ހ"~ @/<A~ @/LA~ @/TjA~ @0@@A1Amount~ A/>XC~ A/@2A~ A/"A~ A/8{~ A/k~ A/ͨ~ A/bl~ A0ʻ%B.Total tax liability: Number~ B/~ B/TA~ B/pA~ B/#~ B/x3A~ B/tRA~ B/XmA~ B0@C1Amount~ C/{~ C/@A~ C/,$A~ C/@A~ C/~ C/:~ C/z}~ C0?+D.#Tax due at time of filing: Number~ D/#~ D/0@~ D/@~ D/@~ D/@~ D/@~ D/ @~ D0@E1Amount~ E/~ E/p@~ E/@~ E/XoA~ E/A~ E/bA~ E/TA~ E0*QF.Overpayments: Number~ F/ތ~ F/'A~ F/<A~ F/PA~ F/A~ F/HA~ F/A~ F0@<@G1Amount~ G/{6~ G/n1~ G/ԥA~ G/^5~ G/ƛ6~ G/hE#A~ G/%(A~ G0N!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.= ((> "