\pjnwill00   " <4JDLSB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M dX"dX??@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 "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 } h                    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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , RHODE ISLAND - - - - - - - - .Number of returns~ /hA~ /JA~ /L@~ /@@~ /\@~ /@~ /@~ 0@ 1Number of joint returns~ 2A~ 21@~ 2]@~ 2@~ 2W@~ 2i@~ 2O@~ 3@- 1%Number with paid preparer's signature~ 2A~ 2@@~ 2@~ 2@~ 2@~ 2@~ 2'@~ 3@4Number of exemptions~ 2,A~ 2^ A~ 2@~ 2A~ 2oA~ 2!@~ 22@~ 3j@#.Adjusted gross income (AGI)~ /&t~ /\ 8A~ /Lk~ /:~ /+ ~ /T~ /o ~ 0>E*1"Salaries and wages in AGI: Number~ 2 ?A~ 2A~ 2@[@~ 2@~ 2@~ 2 J@~ 2@~ 3E@5Amount~ 2Ҷ~ 2Q~ 25A~ 2Y~ 2~ 2~ 26~ 3 o!1Taxable interest: Number~ 2A~ 2@~ 2Z@~ 2@~ 2 @~ 2@@~ 2@~ 3B@5Amount~ 2NA~ 20@~ 2@@~ 2'@~ 2@~ 2 @~ 2D@~ 3!@1Dividends: Number ~ 2`@~ 2@~ 2L@~ 2e@~ 2.@~ 2@?@~ 2V@~ 3w@5Amount~ 2A~ 2^@~ 2r@~ 2@~ 2`%@~ 2@S@~ 2@~ 3X,A860Business or profession net income (less loss): 222222235Number~ 2@~ 2@~ 2T@~ 2@~ 25@~ 22@~ 2@~ 3@5Amount~ 2KxN~ 2+b~ 2@x@~ 2"@~ 20@~ 2z@~ 2 A~ 3 A1Number of farm returns~ 2@~ 2@b@~ 2N@~ 2[@~ 2@Y@~ 2R@~ 2T@~ 3A@41,Net capital gain (less loss) in AGI: Number~ 2@~ 2@~ 2߻@~ 2+@~ 2E@~ 2@~ 2V@~ 3@5Amount~ 2C%A~ 70~ 2@~ 2ξ@~ 2@~ 2 @~ 2A~ 3P2A26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2@~ 2K@~ 2@~ 2@~ 2T@~ 2@~ 2@~ 3@5Amount~ 2FA~ 2`!@~ 2U@~ 2@5@~ 2@~ 2`@~ 2@~ 3@v@.1&Pensions and annuities in AGI: Number~ 2X@~ 2@~ 2@~ 2@~ 2@~ 2"@~ 2/@~ 3L@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 2&xP~ 2A~ 28A~ 2A~ 28A~ 2h,A~ 2x A~ 3 b@*!1"Unemployment compensation: Number~ !2 k@~ !2@~ !2@~ !2U@~ !2@~ !2ΰ@~ !2\@~ !3v@"5Amount~ "2A~ "2@%@~ "2@~ "2@~ "2 E@~ "2\@~ "2@~ "3@0#1(Social Security benefits in AGI: Number~ #2@~ #2@~ #2ܼ@~ #2@~ #2@@~ #2@~ #2-@~ #3L@$5Amount~ $2A~ $2@~ $2@~ $2c@~ $2@~ $20@~ $2q@~ $3@1%1)Self-employment retirement plans: Number~ %2@~ %2k@~ %2i@~ %2`}@~ %2P@~ %2@@~ %2ș@~ %3̑@&5Amount~ &2@~ &2Ȅ@~ &2@~ &2@~ &2Ʋ@~ &2ѷ@~ &2"@~ &3@+'4#Total itemized deductions: Number~ '2A~ '2@~ '29@~ '2 @~ '2@@~ '2 g@~ '2@@~ '38@(1Amount~ (2,`R~ (2~ (2A~ (2ԋA~ (2Z&A~ (2H"A~ (25(A~ (3 A.)1&State and local income taxes: Number~ )8(A~ )8@~ )8@~ )8 @~ )8@~ )8`T@~ )8@~ )-@*5Amount*8:vj)A*8Zd;@~ *8@~ *8@~ *8*@~ *8py@~ *8( A~ *-hA#+1Real estate taxes: Number~ +87A~ +8@~ +8]@~ +8 |@~ +8@~ +8a@~ +8@~ +-\@,5Amount~ ,8TC"A~ ,8@C@~ ,8g@~ ,8`@~ ,8PYA~ ,8@/@~ ,8A~ ,-PL@-1Taxes paid: Number~ -2A~ -2@~ -2@~ -2@~ -2 @~ -2i@~ -2@~ -38@.5Amount.2{f7A.2\ܶ@~ .2@~ .2A~ .24A~ .2HdA~ .2xA~ .3A/1Interest paid: Number~ /2`YA~ /2@~ /2@~ /2f@~ /2@G@~ /2B@~ /2@~ /36@05Amount~ 02J~ 02@~ 02`@~ 02HA~ 02xkA~ 02; A~ 02LA~ 030_@11Contributions: Number~ 12A~ 12`@~ 12r@~ 12 @~ 12@~ 12@v@~ 12@@~ 13ӿ@25Amount~ 22A~ 22R@~ 22t@~ 22D@~ 22@~ 22@~ 22@@~ 23@34Taxable income: Number~ 32LA~ 32$@~ 32@~ 32p@~ 32Q@~ 32@~ 32@~ 33@41Amount~ 42L~ 42'A~ 42C8~ 42~ 42V2~ 42L~ 42~ 43;#54Total tax credits: Number~ 52ȋA~ 52@N@~ 52@@~ 52@~ 52@@~ 52@@~ 52@~ 53@61Amount~ 62@~ 62@~ 62@~ 62@_@~ 62@~ 62,@~ 62K@~ 63(@!71Child tax credit: Number~ 72@~ 72C@~ 72"@~ 72@~ 72@W@~ 72@~ 72@~ 7385Amount~ 824@~ 82@~ 82 @~ 82@~ 82@@~ 82@~ 82@~ 83"91Child care credit: Number~ 92=@~ 92 @~ 92b@~ 92@~ 92@~ 92@~ 92J@~ 93`}@:5Amount~ :2 @~ :2`m@~ :2@~ :2x@~ :2@~ :2@~ :2t@~ :3n@&;4Earned income credit: Number~ ;2@t@~ ;2`@~ ;2;@~ ;22@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2@~ <2К@~ <2@~ <2@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2@~ >2?@~ >2@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2`@~ ?2@~ ?2@~ ?2@~ ?2~ ?2~ ?2~ ?3@ lA B C D E F G H I fJ RK nL lM dN nO oPiQoRfS5TkUeVkWjX1YpZl[k\j]'^j_h@4Income tax: Number~ @2x?A~ @2+@~ @2`8@~ @2 q@~ @2P1@~ @2|@~ @2@~ @3@A1Amount~ A2~ A2@Y@~ A2@~ A2A~ A2A~ A2eA~ A2%A~ A3-A%B4Total tax liability: Number~ B24A~ B2@~ B2 <@~ B2P@~ B2=@~ B2@~ B2@~ B3@C1Amount~ C2~ C2{@~ C2l@~ C2$A~ C2h*A~ C2܄A~ C2&A~ C3vV=+D4#Tax due at time of filing: Number~ D2z@~ D2@@~ D2h@~ D2V@~ D2G@~ D2E@~ D2@~ D3@E1Amount~ E2DA~ E2r@~ E2W@~ E2^@~ E21@~ E2@@~ E2@~ E3P+@F4Overpayments: Number~ F20A~ F2A~ F2@~ F2@~ F2@~ F2@~@~ F2@@~ F3>@G1Amount~ G2t&A~ G2A~ G2@~ G2IA~ G2A~ G2@~ G2 M@~ G3@H: FOOTNOTES:H;H;H9H9H9H9H9H9:I<2Details may not add to totals because of rounding.I3I3VJ=NThis table presents aggregates of all returns filed and processed through the J3J3TK=LIndividual Master File (IMF) system during Calendar Year 2003. In general, K3K3LL=Dduring administrative or Master File processing, taxpayer reporting L3L3VM=Ndiscrepancies are corrected only to the extent necessary to verify the income M3M3WN=Otax liability reported. Most of the other corrections to the taxpayer records N3N3QO=Iused for these statistics could not be made because of time and resource O3O3WP=Oconstraints. The statistics in this table should, therefore, be used with the P3P3NQ=Fknowledge that some of the data have not been perfected or edited for Q3Q3R=statistical purposes.R3R3SS=KClassification by State was usually based on the taxpayer's home address. S3S3MT=EHowever, some taxpayers may have used the address of a tax lawyer or T3T3SU=Kaccountant or the address of a place of business; moreover, such addresses U3U3RV=Jcould each have been located in a State other than the State in which the V3V3W=taxpayer resided.W3W3XX=PThis table includes (a) "substitutes for returns," whereby the Internal Revenue X3X3TY=LService constructs returns for certain non-filers on the basis of available Y3Y3SZ=Kinformation and imposes an income tax on the resulting estimate of the tax Z3Z3R[=Jbase, i.e., "taxable income," and (b) returns of nonresident or departing [3[3\=aliens.\3\3R]=JItemized deductions include any amounts reported by the taxpayer, even if ]3]3P^=Hthey could not be used in computing "taxable income," the base on which ^3^3N_=Fthe regular income tax was computed. Thus, total itemized deductions _3_3`lafbicndnelfogmhhigjfkklmmmnioGpRqrrpsjthujvfw.xeyjzh{S|N}K~jfN`=Finclude amounts that did not have to be reported by taxpayers with no `3`3Qa=I"adjusted gross income." (Adjusted gross income is the total from which a3a3Vb=Nthese deductions would normally be subtracted.) In addition, if standard and b3b3Vc=Nitemized deductions were both reported on a tax return, the form of deduction c3c3Td=Lactually used in computing income tax was the one used for the statistics. d3d3We=OTherefore, if the standard deduction was the form of deduction used, the total e3e3Uf=Mreported for itemized deductions was excluded from the statistics. However, f3f3Pg=Hthe component deductions were not similarly excluded. As a result, the g3g3Oh=Gnumber of returns and related amounts for the component deductions are h3h3Ni=Fslightly overstated in relation to the grand total shown for itemized i3i3Sj=Kdeductions. These components are also overstated in relation to the total j3j3Uk=Mbecause there was a statutory limitation on the total of itemized deductions k3k3Ul=Mthat could be claimed by certain high-income taxpayers. This limitation did l3l3Qm=Inot affect the component deductions, the sum of which therefore exceeded m3m3/n='the total used in computing income tax.n3n3:o=2Income tax includes the "alternative minimum tax."o3o3Zp=RTotal tax liability differs from "income tax" in that it is the sum of income tax p3p3Xq=Pafter subtraction of all tax credits except the "earned income credit," and, in q3q3Rr=Jaddition, includes the "alternative minimum tax," taxes from recapture of r3r3Ps=Hprior-year investment and low-income housing credits, tax applicable to s3s3Rt=JIndividual Retirement Arrangements (IRA's), Social Security taxes on self-t3t3Nu=Femployment income and on certain tip income, and certain other income-u3u3v=related taxes.v3v3Mw>EEarned income credit includes both the refundable and non-refundable w3w3Rx>Jportions. The non-refundable portion could reduce income tax and certain x3x3Py>Hrelated taxes to zero; credit amounts in excess of tax, or amounts when y3y3;z>3there was no tax liability at all, were refundable.z3z36{>.AGI Amount is less deficits, where applicable.{3{33|>+Tax-exempt Interest is not included in AGI.|3|3R}>JTotal Credits excludes the "earned income credit," shown separately below.}3}3N~>FExcess Earned Income Credit, or the refundable portion of the "earned ~3~3V>Nincome credit" equals the amount in excess of "total tax liability," which is 33<jbdR>Jshown in the table. The excess credit shown includes any "advance earned 33J>Bincome credit payments" for those returns that had such an excess.33L>DSOURCE: Internal Revenue Service, Information Services, Martinsburg 33]>UComputing Center, Master File Service Support Branch. Unpublished data. October 2004.33= x[,!> "