�\pjnwill00  ���$ 3 E4mC/QB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @)&#,##0" ";\-#,##0" ";"-- ";@" "~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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 "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 % �������������������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( ) ~ *�?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , NEW HAMPSHIRE - - - - - - - . /Number of returns~ 0XU#A~ 0H� A~ 0@~ 0@~ 0@~ 0@~ 0@~ 1@ 2Number of joint returns~ -^A~ -@~ -@~ - @~ - @~ -@;@~ -@~ .@- 2%Number with paid preparer's signature~ -|LA~ -@~ -U@~ - X@~ -@@~ -3@~ -f@~ .@3Number of exemptions~ -fbJ~ - � A~ -A~ -p+ A~ -0A~ -�A~ -A~ .`@#/Adjusted gross income (AGI)~ 0�~ 0T�9A~ 0c�~ 0�6!~ 06o~ 0!~ 0JT�~ 1އR*2"Salaries and wages in AGI: Number~ - A~ -6A~ -�:@~ -@~ -@~ - ,@~ - @~ .{@4Amount~ -�~ -tH6A~ -.h~ -R~�~ -�-~ -�~ -@~ .:!2Taxable interest: Number~ -DA~ -|@~ -@@~ -@~ -@~ - @~ -@~ .O@4Amount~ -d�$A~ -�0@~ - q@~ - @~ -�(@~ -@~ -`@~ .x�A2Dividends: Number ~ - �A~ - @~ -S@~ -s@~ -`@~ -@~ -<@~ .N@4Amount~ -V�#~ - @~ -\@~ -@~ -�?@~ -@~ -@~ .�8 A850Business or profession net income (less loss): -------.4Number~ -@@~ -@~ -@~ -@~ -@~ -@~ -@~ .@4Amount~ -v`~ -`@~ -@~ -xb A~ -4)A~ -hhA~ -A~ .�A2Number of farm returns~ -v@~ -(@~ -j@~ -w@~ -Pw@~ -h@~ -o@~ .`@42,Net capital gain (less loss) in AGI: Number~ -XqA~ -@S@~ -W@~ -@u@~ -�@~ -@@~ -�@~ ._@4Amount~ -BN~ 6~ -@~ -@~ - @~ - r@~ -A~ .�);25*Taxable Individual Retirement Arrangements-------.4distributions: Number~ -@~ -l@~ -@~ -L@~ -J@~ -@~ -@~ .@4Amount~ -h�A~ -�/@~ -@~ -@{@~ -@~ - ?@~ -0@~ .@.2&Pensions and annuities in AGI: Number~ -@~ -@@~ -@~ - @~ -R@~ -@~ -x@~ .@ �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� 4Amount~ -{8A~ -A~ -�A~ -T�A~ -dA~ -8� A~ -A~ .@*!2"Unemployment compensation: Number~ !-@ @~ !-@~ !-Ⱦ@~ !-@~ !-@~ !-B@~ !-@~ !.t@"4Amount~ "-g A~ "-@~ "-@J@~ "-~@~ "-@~ "-}@~ "-@~ ".Т@0#2(Social Security benefits in AGI: Number~ #-@~ #-$@~ #-}@~ #-W@~ #-@~ #-̶@~ #-@~ #.@$4Amount~ $-A~ $-@~ $-@@~ $-[@~ $-A~ $-M@~ $-@@~ $.a@1%2)Self-employment retirement plans: Number~ %-ܿ@~ %-Pu@~ %-w@~ %-X@~ %-x@~ %-@~ %-@~ %.@&4Amount~ &-`Z@~ &-p@~ &-@~ &-ϴ@~ &-#@~ &-@~ &-@~ &.@+'3#Total itemized deductions: Number~ '-� A~ '-@g@~ '-@~ '-@~ '-'@~ '-�@~ '-@~ '.X@(2Amount~ (-R~ (-A~ (-HA~ (-ή!~ (-� *A~ (-L�&A~ (- H.A~ (.�A.)2&State and local income taxes: Number~ )7@~ )7ȴ@~ )7@~ )7>@~ )7@@~ )7l@~ )7@@~ )8@*4Amount~ *7t A~ *7T@~ *7@~ *7a@~ *7@+@~ *7@~ *7@A@~ *8 }@#+2Real estate taxes: Number~ +7 A~ +7@~ +7r@~ +7�#@~ +7@@~ +7@d@~ +7o@~ +8@,4Amount~ ,7�:~ ,7 @~ ,7,@~ ,7-A~ ,7�$ A~ ,7�A~ ,7P~ A~ ,8p&@-2Taxes paid: Number~ --X� A~ --@~ --@~ -- p@~ --@~ --`@~ --`@~ -.j@.4Amount.-xd[5A.-wO}@~ .-�@~ .-A~ .-غA~ .-pwA~ .-A~ ..(m A/2Interest paid: Number~ /-A~ /-@~ /-@~ /-@~ /- @~ /- @~ /- @~ /.p@04Amount~ 0-k~ 0-@~ 0-@~ 0-A~ 0-A~ 0-44A~ 0-x�A~ 0.A12Contributions: Number~ 1-hpA~ 1-8@~ 1-@~ 1-`@~ 1-@~ 1-`Y@~ 1-`@~ 1.@24Amount~ 2-�?A~ 2-@~ 2-l@~ 2-@~ 2-@~ 2-�)@~ 2-d@~ 2.h�A33Taxable income: Number~ 3-( A~ 3-v@~ 3-pM@~ 3-@@~ 3-@~ 3-@~ 3-@~ 3.@42Amount~ 4-~U~ 4-� A~ 4-E~ 4-.�~ 4-��~ 4-J~ 4-�9~ 4.nK1#53Total tax credits: Number~ 5-�2A~ 5-@~ 5-Y@~ 5-v@~ 5-@@~ 5-@W@~ 5-P@~ 5.ǰ@62Amount~ 6-A~ 6-@~ 6-@~ 6- @~ 6-@@~ 6-@@~ 6-@~ 6.Q@!72Child tax credit: Number~ 7-`@~ 7-@~ 7-[@~ 7-@~ 7-G@~ 7-@~ 7-@~ 7.84Amount~ 8-@~ 8-`@~ 8-x@~ 8-.@~ 8-@~ 8-�9@~ 8-@~ 8."92Child care credit: Number~ 9-V@~ 9-p@~ 9-@~ 9-@~ 9-@~ 9-?@~ 9-۲@~ 9.@:4Amount~ :-6@~ :-px@~ :-@~ :-ޡ@~ :-6@~ :-V@~ :-~@~ :.t@&;3Earned income credit: Number~ ;-@~ ;-@~ ;-@~ ;-ƥ@~ ;-~ ;-~ ;-~ ;.<2Amount~ <-@~ <-`@~ <-@@~ <-@~ <-~ <-~ <-~ <.3=5+Excess earned income credit (refundable): =-=-=-=-=-=-=-=.>4Number~ >- @~ >-@@~ >-@~ >-@~ >-~ >-~ >-~ >.?4Amount~ ?-W@~ ?-@~ ?-@~ ?-p@~ ?-~ ?-~ ?-~ ?.@ �lA ��B ��C ��D ��E ��F ��G ��H ��I �fJ �HK �dL �bM �ZN �dO �eP�_Q�eR�\S�+T�aU�[V�aW�`X�'Y�fZ�b[�a\�`]�^�`_�^@3Income tax: Number~ @-P|A~ @-@~ @-�@~ @-@~ @-@~ @-`@~ @-@~ @.@A2Amount~ A-b�~ A-`@~ A-P2�@~ A-A~ A-�7#~ A-"~ A-nA~ A.[%B3Total tax liability: Number~ B-�A~ B-@~ B-@~ B-U@~ B-@~ B-@~ B-`@~ B.@C2Amount~ C-rx~ C-@i@~ C-�A~ C-A~ C-�;&~ C-"A~ C-D~ C.:]+D3#Tax due at time of filing: Number~ D-0@~ D-;@~ D-J@~ D-@~ D-o@~ D-@~ D-@~ D.޶@E2Amount~ E-�?A~ E-)@~ E-@~ E-@@~ E-�@~ E-v@~ E- @~ E.0L AF3Overpayments: Number~ F-A~ F-x�A~ F-0@~ F-@~ F-@~ F-�@~ F-@~ F.Ұ@G2Amount~ G-�<~ G-�A~ G-@~ G-A~ G-� A~ G-0@~ G-`�@~ G.N@H: FOOTNOTES:H;H9H9H9H9H9H9H9:I<2Details may not add to totals because of rounding.I.VJ=NThis table presents aggregates of all returns filed and processed through the J.TK=LIndividual Master File (IMF) system during Calendar Year 2003. In general, K.LL=Dduring administrative or Master File processing, taxpayer reporting L.VM=Ndiscrepancies are corrected only to the extent necessary to verify the income M.WN=Otax liability reported. Most of the other corrections to the taxpayer records N.QO=Iused for these statistics could not be made because of time and resource O.WP=Oconstraints. The statistics in this table should, therefore, be used with the P.NQ=Fknowledge that some of the data have not been perfected or edited for Q.R=statistical purposes.R.SS=KClassification by State was usually based on the taxpayer's home address. S.MT=EHowever, some taxpayers may have used the address of a tax lawyer or T.SU=Kaccountant or the address of a place of business; moreover, such addresses U.RV=Jcould each have been located in a State other than the State in which the V.W=taxpayer resided.W.XX=PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X.TY=LService constructs returns for certain non-filers on the basis of available Y.SZ=Kinformation and imposes an income tax on the resulting estimate of the tax Z.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�\b�_c�dd�de�bf�eg�ch�^i�]j�\k�al�cm�cn�_o�=p�Hq�hr�fs�`t�^u�`v�\w�$x�[y�`z�^{�I|�D}�A~�`�\N`=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 a.Vb=Nthese deductions would normally be subtracted.) In addition, if standard and b.Vc=Nitemized deductions were both reported on a tax return, the form of deduction c.Td=Lactually used in computing income tax was the one used for the statistics. d.We=OTherefore, if the standard deduction was the form of deduction used, the total e.Uf=Mreported for itemized deductions was excluded from the statistics. However, f.Pg=Hthe component deductions were not similarly excluded. As a result, the g.Oh=Gnumber of returns and related amounts for the component deductions are h.Ni=Fslightly overstated in relation to the grand total shown for itemized i.Sj=Kdeductions. These components are also overstated in relation to the total j.Uk=Mbecause there was a statutory limitation on the total of itemized deductions k.Ul=Mthat could be claimed by certain high-income taxpayers. This limitation did l.Qm=Inot affect the component deductions, the sum of which therefore exceeded m./n='the total used in computing income tax.n.:o=2Income tax includes the "alternative minimum tax."o.Zp=RTotal tax liability differs from "income tax" in that it is the sum of income tax p.Xq=Pafter subtraction of all tax credits except the "earned income credit," and, in q.Rr=Jaddition, includes the "alternative minimum tax," taxes from recapture of r.Ps=Hprior-year investment and low-income housing credits, tax applicable to s.Rt=JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t.Nu=Femployment income and on certain tip income, and certain other income-u.v=related taxes.v.Mw>EEarned income credit includes both the refundable and non-refundable w.Rx>Jportions. The non-refundable portion could reduce income tax and certain x.Py>Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y.;z>3there was no tax liability at all, were refundable.z.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 .�<��`��X��ZR>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.�.= H�l*> ��" ������������������������������