\pjnwill00  { 4DSB  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 } 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( ) ~ *?~ *@~ *@~ *@~ *@~ *@~ *@~ + @ , WEST VIRGINIA - - - - - - - - .Number of returns~ /&A~ /2A~ /x@~ /&A~ /@~ /`@~ /@~ 0@ 1Number of joint returns~ 2hA~ 20@~ 2@{@~ 2 Y@~ 2н@~ 2@~ 2h@~ 3@- 1%Number with paid preparer's signature~ 2pA~ 2@A~ 2@~ 2p@~ 2 @~ 2@~ 2@~ 3w@4Number of exemptions~ 2[~ 2pA~ 2 A~ 2|A~ 2(A~ 2}@~ 2 @~ 3@c@#.Adjusted gross income (AGI)~ /.C;~ /ȶ~ //~ /^ P~ /n"m~ /f~ /GA~ 0dBA*1"Salaries and wages in AGI: Number~ 2v&~ 2A~ 2@@~ 2@~ 201@~ 2` @~ 2c@~ 3@5Amount~ 2~ 2^~ 2f~ 2~ 2v1~ 2fv~ 2~ 3Y@!1Taxable interest: Number~ 2sA~ 2p@~ 2`@~ 2p|@~ 2@~ 2@ @~ 2@~ 3@5Amount~ 2D#A~ 2h A~ 2@~ 2Q@~ 2@~ 2 e@~ 2@~ 30@1Dividends: Number ~ 2&A~ 2`@~ 28@~ 21@~ 2@~ 2k@~ 2r@~ 3@5Amount~ 2A~ 2@@~ 2@~ 2r@~ 2@~ 2w@~ 2@~ 3P@860Business or profession net income (less loss): 222222235Number~ 2 @~ 2n@~ 2@~ 2}@~ 2@~ 2;@~ 2@~ 3@5Amount~ 2#>~ 2@~ 2%@~ 2@~ 2pn@~ 2 %@~ 2u A~ 3tA1Number of farm returns~ 2@~ 2ʱ@~ 2@~ 2 @~ 2|@~ 2@~ 2@~ 3`p@41,Net capital gain (less loss) in AGI: Number~ 2@~ 2@~ 2T@~ 2@~ 2c@~ 23@~ 2@~ 3#@5Amount~ 2iA~ 2 @~ 2m@~ 2@@~ 2S@~ 2@~ 2@~ 3\A26*Taxable Individual Retirement Arrangements222222235distributions: Number~ 2`O@~ 2\@~ 2˻@~ 29@~ 2@~ 2T@~ 2ȣ@~ 38@5Amount~ 2WA~ 2 @~ 2Q@~ 2p[@~ 2P@~ 2@@~ 2@~ 3f@.1&Pensions and annuities in AGI: Number~ 2uA~ 2}@~ 2@~ 2@~ 2-@~ 2@~ 2@~ 3\@ l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  5Amount~ 24z~ 2YA~ 20A~ 2(&A~ 2@\A~ 2pA~ 2bA~ 3 @*!1"Unemployment compensation: Number~ !2 @~ !2@M@~ !2@~ !2}@~ !2@~ !2>@~ !2p@~ !3M@"5Amount~ "2 A~ "2@~ "2P@~ "2@~ "2@~ "2@~ "2ޯ@~ "3 p@0#1(Social Security benefits in AGI: Number~ #2@T@~ #2@~ #2@~ #2@@~ #2@~ #2#@~ #2,@~ #3T@$5Amount~ $2x/A~ $2?@~ $2C@~ $2p*@~ $2A~ $2r@~ $2@~ $3@1%1)Self-employment retirement plans: Number~ %2@~ %2`@~ %2@[@~ %2pq@~ %2{@~ %2}@~ %2@~ %3t@&5Amount~ &2d@~ &2@~ &2x@~ &2ĕ@~ &2@~ &24@~ &2@~ &3@@+'4#Total itemized deductions: Number~ '2HZA~ '2u@~ '2@~ '2@~ '2@@~ '2@0@~ '2@~ '3@(1Amount~ (2V1~ (2p@~ (2@~ (2kA~ (26 ~ (2A~ (2A~ (3A.)1&State and local income taxes: Number~ )78A~ )7@~ )7@~ )7u@~ )7@@~ )7@@~ )7@~ )-@*5Amount~ *7*"A~ *7b@~ *7@~ *7@~ *7@@~ *7]@~ *7A~ *-0 A#+1Real estate taxes: Number~ +7Y@~ +7T@~ +7@~ +7+@~ +7`@~ +7t@~ +7@~ +-#@,5Amount~ ,7@~ ,7@~ ,7z@~ ,7@~ ,7@~ ,7@~ ,7@~ ,-}@-1Taxes paid: Number~ -2JA~ -2r@~ -2a@~ -2@~ -2@~ -24@~ -2@~ -3@.5Amount~ .2^ .~ .2@~ .2@~ .2@~ .2H#A~ .2A~ .2A~ .3pgA/1Interest paid: Number~ /2@~ /2 @~ /2)@~ /2@~ /2@~ /2@~ /2@~ /3G@05Amount~ 02F\1~ 02 @~ 02` @~ 02:A~ 02 A~ 02(NA~ 02h+A~ 03@11Contributions: Number~ 12й@~ 12@~ 12@~ 12Y@~ 12@~ 12@@~ 12@~ 13~@25Amount~ 22A~ 22'@~ 22@~ 22@p@~ 22@~ 22@~ 22@~ 23`@34Taxable income: Number~ 32^t"~ 32gA~ 32@~ 32A~ 32@~ 32\@~ 32@~ 33@41Amount~ 42k~ 42$A~ 42O3A~ 42n~ 42~ 42t~ 426~ 43F#54Total tax credits: Number~ 52A~ 52@@~ 52`@~ 52@~ 52@~ 52@~ 52@~ 53h@61Amount~ 62A~ 62@~ 62@~ 62@~ 62@~ 62@~ 62@~ 63l@!71Child tax credit: Number~ 72A~ 72@~ 72@~ 72@~ 72@~ 72@~ 72w@~ 7385Amount~ 82>@~ 82@~ 82s@~ 82`@~ 82M@~ 82@~ 820@~ 83"91Child care credit: Number~ 92@=@~ 92@~ 92$@~ 92i@~ 92C@~ 92B@~ 92<@~ 93o@:5Amount~ :2k@~ :2 h@~ :20@~ :2@~ :2@~ :2 @~ :2@~ :3^@&;4Earned income credit: Number~ ;28A~ ;2 @~ ;2@@~ ;2A@~ ;2~ ;2~ ;2~ ;3<1Amount~ <2@ A~ <2ȑA~ <2@~ <2ġ@~ <2~ <2~ <2~ <33=6+Excess earned income credit (refundable): =2=2=2=2=2=2=2=3>5Number~ >2@~ >2@~ >2@@~ >2@~ >2~ >2~ >2~ >3?5Amount~ ?2h> A~ ?2A~ ?2@~ ?2@~ ?2~ ?2~ ?2~ ?3@ lA B C D E F G H I fJ RK nL lM dN nO oPiQoRfS5TkUeVkWjX1YpZl[k\j]'^j_h@4Income tax: Number~ @2A~ @2`qA~ @2j@~ @2<A~ @2@~ @2Y@~ @2@~ @3@A8Amount~ A-P'EA~ A-@~ A-A~ A-A~ A-!A~ A-NA~ A-yA~ A-#A%B4Total tax liability: Number~ B2, A~ B2hgA~ B2l@~ B2PqA~ B2@~ B2\@~ B2@~ B3@C1Amount~ C2j~ C2 @~ C2A~ C2<@A~ C2VJ%~ C2lzA~ C2f!~ C3~$A+D4#Tax due at time of filing: Number~ D2@~ D2@~ D2B@~ D2@@~ D2@~ D2@~ D2@~ D3@E1Amount~ E2HA~ E2@~ E24@~ E2@~ E2!@~ E2@@~ E2@~ E3`@F4Overpayments: Number~ F26S%~ F2TA~ F20@~ F2\@~ F2@~ F2@~ F2@~ F3T@G1Amount~ G2`L0A~ G2tmA~ G2{A~ G2 A~ G2@A~ G2@~ G2 @~ G3X@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= u)> "