\pjnwill00  { 4#D%SB  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\(#\)'$#,##0" ";#,##0" ";"-- ";@" "wt@"................................................................................................................."vs" "@".........................................................................................................."zw" "@".........................................................................................................." \ \ \ \ @~{" "@".........................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , WASHINGTON - - - - - - - - .Number of returns~ /r~ /,A~ /(=A~ /!~ / XA~ / A~ /@,A~ 0@ 1Number of joint returns~ 2v*H~ 20A~ 2p@~ 2 A~ 2A~ 2A~ 2@eA~ 3v@- 1%Number with paid preparer's signature~ 2iQ~ 2A~ 28'A~ 2A~ 2 A~ 2,@~ 2e@~ 3 @4Number of exemptions~ 2"V~ 2ξN~ 2}%A~ 2E~ 2 0A~ 2v(~ 2`!A~ 3A#.Adjusted gross income (AGI)~ / ~ /6~ /0A~ /&~ /~KS~ /j;~ /rA%~ 0 Z*1"Salaries and wages in AGI: Number~ 2~ 2!&A~ 2hA~ 2A~ 2A~ 20/ A~ 2A~ 3@5Amount~ 2B~ 2~ 2Ҩ~ 26&~ 2~ 2z[~ 2~ 3ھE!1Taxable interest: Number~ 2>X~ 2DA~ 2A~ 280A~ 2A~ 2A~ 2^A~ 3@@5Amount~ 2^~ 2:)~ 2`\ A~ 2A~ 2A~ 2LA~ 2`D A~ 3j-A1Dividends: Number ~ 2%A~ 2A~ 2`]@~ 20@~ 2 qA~ 2 C@~ 2V@~ 3@5Amount~ 2-~ 2HbA~ 2@~ 2 A~ 2#A~ 24A~ 2A~ 3FB8860Business or profession net income (less loss): 222222235Number~ 2A~ 2.@~ 2@@~ 2@~ 2`@~ 2h@~ 2 @~ 3@5Amount2Zd;_RA2E9 A~ 28AA~ 2&~ 2f.~ 2"A~ 2vI~ 3h1A1Number of farm returns~ 2@~ 2@~ 2"@~ 2޴@~ 2@~ 2F@~ 2@~ 3@41,Net capital gain (less loss) in AGI: Number~ 2#~ 2R@~ 2F@~ 2@~ 2P>@~ 2@~ 2 @~ 3`@5Amount~ 2V@~ 2@?@~ 3@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 2v~ 2>~ 2p?+A~ 2f~ 2r~ 2I~ 23A~ 3A*!1"Unemployment compensation: Number~ !2A~ !2@@~ !22@~ !2@~ !2@~ !2@@~ !2@~ !3Й@"5Amount~ "24$~ 236334Taxable income: Number~ 32~ˋ~ 32A~ 32A~ 325Number~ >2$A~ >2Ȟ A~ >2x@~ >21@~ >2~ >2~ >2~ >3?5Amount~ ?2@A~ ?2leA~ ?2 @~ ?22@~ ?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~ @2~ @2HLA~ @2A~ @2"A~ @2A~ @2n A~ @2!A~ @3 @A8Amount~ A-j~ A-P% A~ A-$A~ A-p9A~ A-~ A-6~ A-~ A-:%B4Total tax liability: Number~ B2E~ B2XA~ B2ܧA~ B2<A~ B2A~ B2x A~ B2%A~ B3@C1Amount~ C2*~ C2UA~ C2x!A~ C2܍;A~ C2U~ C2~ C2* ~ C3v|+D4#Tax due at time of filing: Number~ D2 ~ D2@(@~ D2 @~ D2@.@~ D2@~ D2P&@~ D2T@~ D3@E1Amount~ E2~~ E2@~ E2@@~ E2ؽA~ E2!A~ E2A~ E2@A~ E3~=F4Overpayments: Number~ F2`?A~ F2V-~ F21A~ F2A~ F21A~ F28A~ F2@~ F3Q@G1Amount~ G2OA~ G2+A~ G2\\A~ G2,(A~ G2@d'A~ G2P&A~ G2A~ G3,AH: 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[,!> "