\pjnwill00    45CPB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?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 $ U} }    l      Z    q } f                    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 MEXICO - - - - - - - . /Number of returns~ 01~ 0(A~ 0@~ 0 A~ 0PK@~ 0 ,@~ 0@@~ 1@ 2Number of joint returns~ 3lA~ 3:@~ 3@~ 3@~ 3p#@~ 3@~ 3@~ 4@- 2%Number with paid preparer's signature~ 3 A~ 3+ A~ 3@@~ 3<@~ 3m@~ 3R@~ 3@@~ 4@5Number of exemptions~ 3:nd~ 3#~ 3НA~ 3A~ 3 A~ 3P{@~ 3@@~ 4X@#/Adjusted gross income (AGI)~ 0?~ 0lFA~ 0y~ 0 L~ 0T~ 08~ 0F~ 1*2"Salaries and wages in AGI: Number~ 3&)~ 3XA~ 3@F@~ 3%@~ 3@~ 3@~ 3=@~ 4=@6Amount~ 3j/~ 3R~ 3F~ 3Ο ~ 3 ~ 38~ 3~ 4^W!2Taxable interest: Number~ 3^A~ 3W@~ 3p@~ 3@@~ 3s@~ 3`@~ 3q@~ 4@6Amount~ 3%A~ 36@~ 3@~ 3@~ 3`@~ 3.@~ 3@~ 4`PA2Dividends: Number ~ 3_A~ 3@~ 3@~ 3@@~ 3@~ 3@~ 3^@~ 4<@6Amount~ 3A~ 3`@~ 3@~ 3@~ 3@~ 3C@~ 3@~ 4p#A870Business or profession net income (less loss): 333333346Number~ 3@~ 3@~ 3=@~ 3@~ 3@~ 3@~ 3@~ 4Z@6Amount~ 3:~ 3@~ 3{@~ 3`u@~ 3A~ 3X@~ 3 A~ 4hA2Number of farm returns~ 3@~ 3ߴ@~ 3@~ 3@~ 3 @~ 3X@~ 3(@~ 4py@42,Net capital gain (less loss) in AGI: Number~ 3@~ 3@~ 3@~ 3z@~ 3@ @~ 3@~ 3@@~ 4@6Amount~ 3FT2~ 3@~ 3s@~ 3@~ 3 @~ 3 @~ 3xA~ 4E!A27*Taxable Individual Retirement Arrangements333333346distributions: Number~ 3 @~ 3@~ 3@~ 3|@~ 3ھ@~ 3"@~ 3&@~ 4@6Amount~ 3-A~ 3@~ 3@~ 3@~ 3O@~ 3P7@~ 3p@~ 4@.2&Pensions and annuities in AGI: Number~ 3'A~ 3i@~ 3@~ 3@~ 3@?@~ 3@~ 3@~ 40@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  6Amount~ 3ۗ~ 30A~ 3dA~ 3tA~ 3-"~ 3AA~ 3A~ 4c@*!2"Unemployment compensation: Number~ !3@@~ !3@~ !3@~ !3@~ !3+@~ !3H@~ !3@~ !4T@"6Amount~ "3vA~ "3 O@~ "3V@~ "3h@~ "3@~ "3~@~ "3P@~ "4{@0#2(Social Security benefits in AGI: Number~ #3U@~ #3\@~ #3@~ #3@@~ #3@~ #3@~ #3u@~ #4@$6Amount~ $3A~ $3"@~ $3,@~ $3@~ $3A~ $3@~ $3!@~ $4@1%2)Self-employment retirement plans: Number~ %3@~ %30s@~ %3q@~ %3@~ %3Ї@~ %3@@~ %3@~ %4@&6Amount~ &3`@~ &3P@~ &3p@~ &3@~ &3ڴ@~ &3@~ &3j@~ &4@+'5#Total itemized deductions: Number~ '3( A~ '3@~ '3@~ '3`@~ '3`@~ '3@@~ '3T@~ '4C@(2Amount~ (3f~ (3HA~ (3X A~ (3)~ (3.I1~ (3\%~ (30~ (4H(A.)2&State and local income taxes: Number~ )8F A~ )8@~ )8@~ )8X@~ )8 @~ )8`@~ )8@~ )9@*6Amount~ *8 3~ *8@~ *8@~ *8u@~ *88A~ *8%A~ *8 A~ *9 A#+2Real estate taxes: Number~ +8A~ +8@~ +8@?@~ +8@~ +8(@~ +8@u@~ +8@@~ +9@,6Amount~ ,8 A~ ,8"@~ ,8w@~ ,8w@~ ,8X@~ ,8M@~ ,8@~ ,9@-2Taxes paid: Number~ -3p A~ -3@@~ -3@@~ -3`[@~ -3@@~ -3@~ -3O@~ -4F@.6Amount~ .3'D~ .3g@~ .3>@~ .3%@~ .3kA~ .3pA~ .3A~ .4llA/2Interest paid: Number~ /3lA~ /3@~ /3W@~ /3f@~ /3 @~ /3@~ /3g@~ /4v@06Amount~ 03Z8g~ 03@~ 03@~ 03A~ 03TA~ 03,A~ 03ZA~ 04`@12Contributions: Number~ 13ȈA~ 13%@~ 13@~ 13`z@~ 13@~ 13@~ 13E@~ 14@26Amount~ 23N ~ 23W@~ 23@~ 230@~ 23@~ 23'@~ 23@@~ 24@Z@35Taxable income: Number~ 33l"A~ 33-A~ 33@~ 33XA~ 33:@~ 33#@~ 33@~ 34@42Amount~ 43ZU`~ 43+~ 43T~ 43B~ 43Ri~ 43J~ 43~ 44 FA#55Total tax credits: Number~ 53 A~ 53@~ 53[@~ 53@~ 53 @~ 53@@~ 538@~ 54 @62Amount~ 63cA~ 63T@~ 63@~ 63 [@~ 635@~ 63Z@~ 63%@~ 64@!72Child tax credit: Number~ 73A~ 73@~ 73@@~ 73D@~ 73s@~ 73@~ 73@~ 7486Amount~ 83J@~ 83@~ 83@@~ 83=@~ 83V@~ 83@~ 83@~ 84"92Child care credit: Number~ 93@~ 93p@~ 93@~ 93@~ 93|@~ 93@~ 93.@~ 94x@:6Amount~ :3@~ :3 @~ :3 @~ :3@~ :3x@~ :3L@~ :3ܒ@~ :4g@&;5Earned income credit: Number~ ;3`A~ ;3ȐA~ ;3@~ ;3@~ ;3~ ;3~ ;3~ ;4<2Amount~ <3&A~ <3)A~ <3@~ <3@~ <3~ <3~ <3~ <43=7+Excess earned income credit (refundable): =3=3=3=3=3=3=3=4>6Number~ >3`8A~ >30A~ >3 @~ >3V@~ >3~ >3~ >3~ >4?6Amount~ ?3A~ ?3A~ ?3 s@~ ?3@~ ?3~ ?3~ ?3~ ?4@ lA B C D E F G H I fJ HK dL bM ZN dO eP_QeR\S+TaU[VaW`X'YfZb[a\`]^`_^@5Income tax: Number~ @3" A~ @3@~ @3@~ @3M@~ @3@~ @3 @~ @3@@~ @4@A2Amount~ A3~ A3P@~ A3pA~ A3aA~ A3n] ~ A3A~ A3X&A~ A40%*A%B5Total tax liability: Number~ B3"~ B3A~ B3 @~ B3@~ B3@~ B3@#@~ B3@~ B4@C2Amount~ C3~ C3@~ C3HA~ C3TJA~ C3nV"~ C3<A~ C3p'A~ C4$*A+D5#Tax due at time of filing: Number~ D3kA~ D3@~ D3H@~ D3@~ D3]@~ D3@~ D3@~ D4ޭ@E2Amount~ E3<A~ E3<@~ E3\@~ E3@@~ E3 @~ E31@~ E3@~ E4(#AF5Overpayments: Number~ F3.?&~ F3dA~ F3_@~ F30r@~ F3@@~ F3C@~ F3@~ F4ԣ@G2Amount~ G31A~ G3ؓA~ G38A~ G3X3A~ G3A~ G3 @~ G3@~ G4@H; FOOTNOTES:H.H:H:H:H:H:H:H::I<2Details may not add to totals because of rounding.I4VJ=NThis table presents aggregates of all returns filed and processed through the J4TK=LIndividual Master File (IMF) system during Calendar Year 2003. In general, K4LL=Dduring administrative or Master File processing, taxpayer reporting L4VM=Ndiscrepancies are corrected only to the extent necessary to verify the income M4WN=Otax liability reported. Most of the other corrections to the taxpayer records N4QO=Iused for these statistics could not be made because of time and resource O4WP=Oconstraints. The statistics in this table should, therefore, be used with the P4NQ=Fknowledge that some of the data have not been perfected or edited for Q4R=statistical purposes.R4SS=KClassification by State was usually based on the taxpayer's home address. S4MT=EHowever, some taxpayers may have used the address of a tax lawyer or T4SU=Kaccountant or the address of a place of business; moreover, such addresses U4RV=Jcould each have been located in a State other than the State in which the V4W=taxpayer resided.W4XX=PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X4TY=LService constructs returns for certain non-filers on the basis of available Y4SZ=Kinformation and imposes an income tax on the resulting estimate of the tax Z4R[=Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [4\=aliens.\4R]=JItemized deductions include any amounts reported by the taxpayer, even if ]4P^=Hthey could not be used in computing "taxable income," the base on which ^4N_=Fthe regular income tax was computed. Thus, total itemized deductions _4`la\b_cdddebfegch^i]j\kalcmcn_o=pHqhrfs`t^u`v\w$x[y`z^{I|D}A~`\N`=Finclude amounts that did not have to be reported by taxpayers with no `4Qa=I"adjusted gross income." (Adjusted gross income is the total from which a4Vb=Nthese deductions would normally be subtracted.) In addition, if standard and b4Vc=Nitemized deductions were both reported on a tax return, the form of deduction c4Td=Lactually used in computing income tax was the one used for the statistics. d4We=OTherefore, if the standard deduction was the form of deduction used, the total e4Uf=Mreported for itemized deductions was excluded from the statistics. However, f4Pg=Hthe component deductions were not similarly excluded. As a result, the g4Oh=Gnumber of returns and related amounts for the component deductions are h4Ni=Fslightly overstated in relation to the grand total shown for itemized i4Sj=Kdeductions. These components are also overstated in relation to the total j4Uk=Mbecause there was a statutory limitation on the total of itemized deductions k4Ul=Mthat could be claimed by certain high-income taxpayers. This limitation did l4Qm=Inot affect the component deductions, the sum of which therefore exceeded m4/n='the total used in computing income tax.n4:o=2Income tax includes the "alternative minimum tax."o4Zp=RTotal tax liability differs from "income tax" in that it is the sum of income tax p4Xq=Pafter subtraction of all tax credits except the "earned income credit," and, in q4Rr=Jaddition, includes the "alternative minimum tax," taxes from recapture of r4Ps=Hprior-year investment and low-income housing credits, tax applicable to s4Rt=JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t4Nu=Femployment income and on certain tip income, and certain other income-u4v=related taxes.v4Mw>EEarned income credit includes both the refundable and non-refundable w4Rx>Jportions. The non-refundable portion could reduce income tax and certain x4Py>Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y4;z>3there was no tax liability at all, were refundable.z46{>.AGI Amount is less deficits, where applicable.{43|>+Tax-exempt Interest is not included in AGI.|4R}>JTotal Credits excludes the "earned income credit," shown separately below.}4N~>FExcess Earned Income Credit, or the refundable portion of the "earned ~4V>Nincome credit" equals the amount in excess of "total tax liability," which is 4<`XZR>Jshown in the table. The excess credit shown includes any "advance earned 4J>Bincome credit payments" for those returns that had such an excess.4L>DSOURCE: Internal Revenue Service, Information Services, Martinsburg 4]>UComputing Center, Master File Service Support Branch. Unpublished data. October 2004.4= hL,> "