�\pjnwill00 $%�=� }u0xBmTfB�  dMbP?_"*+�%�����N1'�� MS Sans Serifns Serif񲝮�0|�1'�� MS Sans Serifns Serif񲝮�0|�1'�� MS Sans Serifns Serif񲝮�0|�1'�� MS Sans Serifns Serif񲝮�0|�1'�� MS Sans Serifns Serif񲝮�0|�1 ��Arial1 x�Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M d,,�"d,,�?�?@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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm ;\(0\);; " "@*.@*. " "@*. " " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##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 !8C &8�C &8C  �C !�C "8�C &8�C &8��C "8��C  <��C  �C "<C  �C )#<��C %#<��C +#<��C  �C + #<��C   �C ( �C  <��C )#<�C %#<�C +#<�C / <�C #<�C  �C  8��C  8�C  �C *#<��C ,#<��C &#<��C #�C *#<�C ,#<�C &#<�������������������U} �(5�} � �} I5�} 5�} I5�} $ 5� �  ,l� ,�� ,��  ,�� ,�� ,�� ,u� ,a� ,^� ,�� ,z� ,p� ,s� ,r� ,s� ,x�,y�,_�,j�,h�,`�,o�,o�,��,y�,~�,Y�,j�,h�,|�,��,��f^Table 2.2 -- 2003, Individual Income Tax Returns with Itemized Deductions: Sources of Income, JBAdjustments, Deductions, Credits, and Tax Items, by Marital Status_W(All figures are estimates based on samples--money amounts are in thousands of dollars)   AllJoint returns ofSeparate returns of     Itemreturnsmarried personsmarried persons     Number of Amount Number of Amount Number of Amount! returns  returns  returns "~ #~ #~ #~ #~ #~ #�*$"Adjusted gross income less deficit~ %^xz &�A~ %H&cQA~ '>~ %>m $Salaries and wages~ %.�  & �A~ %s� &@֏sA~ 'f�5~ %N�  $Taxable interest~ %�2L~ &`\~ %�~ &) ~ 'A~ %&� $Tax-exempt interest~ %j~ & ~ %�b!~ &ja~ %^k�~ &6�~ '�A~ %n�� $Qualified dividends~ % ~ &j#�~ %F�~ &zY ~ 'P A~ %N^ $State income tax refunds~ %�4~ &~�2~ %Jf~ &V~ '@9A~ %HA$Alimony received~ %M A~ &"_"~ %9@~ &�"A'*2,880%*76,282Business or profession:%&%&'%( Net income~ %>*�~ &Έ\+~ %#~ &�!~ '`@~ %:W�(Net loss~ %DA~ &n�~ %Jw~ &:G�~ ' @~ %|XA Sales of capital assets:%&%&'%(Net gain in AGI~ %�=_~ &�?~ %�~ &>Q�0~ '�@~ %j8(Net loss in AGI~ %G�~ &sS~ %SA~ &�'�~ 'v@~ %�A3$+Sales of property other than capital assets~ %.�?~ &)~ %J0~ &@)~ 'O@~ %@!$Taxable IRA distributions~ %[LA~ &Z� ~ %�'�~ &P! ~ '�@~ %A&$Taxable pensions and annuities~ %E~ &�,~ % h~ &i;~ ' �A~ %�Rent and royalty:%&%&'%( Net income~ %F4�~ & ~ %.D�~ &Nr�~ '@~ %�3(Net loss~ %�~ &~ %~ &b� ~ '@~ % A$$Farm rental income less loss~ %� A~ &wU~ %jA~ &>".~ '<@~ %@@:$2Partnership and S Corporation net income less loss~ %^'~ &^C>~ %�~ &2w3~ '�@~ %ZZ-$%Estate and trust net income less loss~ %A~ &�~ %A~ &HYUA~ '@~ %A!$Farm net income less loss~ %h6$A~ &>i~ %P� A~ &B~ '޿@~ % � ,l�!,y�",�#,v�$,{�%,l�&,�',{�(,z�),x�*,��+,��,,z�-,��.,��/,��0,��1,t�2,w�3,w�4,�5,~�6,v�7,w�8,q�9,q�:,��;,p�<,p�=,��>,r�?,r�! $Unemployment compensation~ %R~ &ր ~ %��~ &q�~ ' @~ %T�A(!$ Taxable social security benefits~ !%ATA~ !&bc ~ !%�0�~ !&N ~ !'p@~ !%`0"$Other income less loss~ "%6~ "&^�~ "%R�~ "&�~ "'@@~ "%0�A##$Total statutory adjustments~ #%"\u~ #&�~ #%�~ #&V ~ #'A~ #%*&A$( IRA payments~ $%^5m~ $&VY~ $%>M~ $&m~ $'G@~ $%@'%(Student loan interest deduction~ %%�~ %&T�>A~ %%�~ %&7A %'-- %%--#&(Educator expenses deduction~ &%�@A~ &&(/ A~ &%`~ &&x0A~ &'@~ &%@"'(Tuition and fees deduction~ '%v~ '&f~ '%ĵ6A~ '&: ''-- '%-- ((Payments to a Keogh plan~ (%Vj=~ (&N~ (%$(A~ (&z~ ('@~ (%UA))(!Deduction for self-employment tax~ )%�~ )&�~ )%�>F~ )&Mt~ )' \@~ )% A0*((Self-employed health insurance deduction~ *%�~ *&�~ *% �9A~ *&�bA~ *)T@~ *%@P�@"+(Moving expenses adjustment~ +%WA~ +&�:`~ +%A~ +&0A~ +'9@~ +%@),(!Medical savings account deduction~ ,%s@~ ,&@~ ,%@~ ,&0@ ,'*11 ,%*39H-(@Certain business expenses of reservist, performing artists, etc.-%*5,310-&*22,583-%*1,054-&*2,853 -'-- -%--!.$Total itemized deductions~ .%^xz .&A~ .%H.&[A~ .'>~ .%Z-/(%Medical and dental expenses deduction~ /%®~ /&fZ ~ /%n<~ /&�~ /'�A~ /%&A0(Taxes paid deduction~ 0%A~ 0&�J~ 0%Z�;~ 0&f6~ 0'<~ 0%^D1(Interest paid deduction~ 1%�-�~ 1&Vn#Q~ 1%� �~ 1& :~ 1'4�%A~ 1%4UA2(Contributions deduction~ 2%Z�5 ~ 2&�"~ 2%�~ 2&�~ 2'NH0~ 2%�(3( Casualty or theft loss deduction~ 3%P@~ 3&{8A~ 3%@~ 3&n =~ 3'@@~ 3%p�@&4(Total miscellaneous deductions~ 4%v~ 4&N�/~ 4%&~ 4&�$ ~ 4'A~ 4% I;A5$Taxable income~ 5%*� 5&hA~ 5%"5&ԍA~ 5'|�-A~ 5%�2� 6$Alternative minimum tax~ 6%�4AA~ 6&�%~ 6%i~ 6&w�~ 6'�@~ 6%D[A7$Total tax credits~ 7%Z�:~ 7&&Y~ 7%{2~ 7&NU~ 7'`� A~ 7%x�A8(Child care credit~ 8%nx�~ 8&l~ 8%�~ 8&DZ5A~ 8'@@~ 8%W@*9("Credit for the elderly or disabled~ 9%@~ 9&Χ@9%*2,002 9&*1849'*1,990 9%*450:(Child tax credit~ :%.~ :&҂�~ :%ΓO~ :&�q~ :'A~ :%A;(Education credit~ ;%[FA~ ;&z~ ;%J~ ;&Nw ;'-- ;%--.<(&Retirement savings contribution credit~ <%L~ <&@7 A~ <%x(A~ <&�A~ <'@~ <%@=(Foreign tax credit~ =%f�~ =&��~ =%Zx~ =&v�~ =' }@~ =%8A2>**Earned income credit used to offset income>%>&>%>&>'>%?+tax before credits~ ?% A~ ?&i@~ ?%]@~ ?&@ ?'-- ?%--@ ,l�A ,r�B ,w�C ,��D ,��E ,|�F ,|�G ,t�H ,w�I ,v�J ,s�K ,v�L ,t�M ,y�3N ,��4O ,��P,�� Q,��R,p�S,~�T,u�U,a�V,^�W,��X,r�Y,p�Z,s�[,r�\,s�],x�^,p�_,_�@(Minimum tax credit~ @% A~ @&�'A~ @%8�A~ @&C(~ @'@~ @%@A(General business credit~ A%�A~ A&0�A~ A%A~ A&A~ A'ҩ@~ A%e@@B(8Empowerment zone and renewal community employment credit~ B%@~ B&i@~ B%@~ B&@~ B'V@~ B%@*C("Nonconventional source fuel credit~ C%i@~ C&@~ C%@~ C&L@ C'*25 C%*375$D(New York liberty zone credit~ D%@~ D&@~ D%@~ D&,@~ D'8@~ D%k@ E$Income tax after credits~ E%9 E&?7A~ E%~ E&i~ E'|9~ E%B&�F$Total income tax~ F%9 F&T�7A~ F%~ F&~ӣi~ F'|9~ F%b{�G$Total tax liability~ G%v?w G&+�A~ G%g�~ G&Tn~ G',X-A~ G%�H$Total tax payments~ H%z� H&ʝA~ H%�"~ H&f@4|~ H'T .A~ H%�#I(Income tax withheld~ I%�&� ~ I&.v~ I%y�~ I&2[X~ I'7~ I%�J(Estimated tax payments~ J%.~ J&f�:%~ J%OA~ J&�~ J'@~ J%nK$Overpayment refunded~ K%v�~ K&"+H~ K%� �~ K&{~ K'�$A~ K%F{^!L,Tax due at time of filing~ L-Қ~ L.�p ~ L-\~ L.�j ~ L/A~ L-6W"M0Footnotes at end of table.M1M1M1M1M1M1M2M2M 2M 2M 2M 2fN^Table 2.2 -- 2003, Individual Income Tax Returns with Itemized Deductions: Sources of Income, NNNNNNN2N2N 2N 2N 2N 2UOMAdjustments, Deductions, Credits, and Tax Items, by Marital Status--ContinuedOOOOOO_PW(All figures are estimates based on samples--money amounts are in thousands of dollars)PPPPPPQQReturns of headsQQ Returns ofQQ Returns ofQ RItemR of householdsRRsurviving spousesRRsingle personsRS Number ofS AmountS Number ofS AmountS Number ofS AmountT!T returnsT T returnsT T returnsT U"~ U#~ U# ~ U#"~ U#$~ U#&~ U#(�*V$"Adjusted gross income less deficit~ V65�~ V%�3~ V7@ @~ V6�~ V6�V8հAW$Salaries and wages~ W6�~ W%a+~ W7@~ W6jM~ W6� I~ W8�5}uX$Taxable interest~ X6m~ X%޷t~ X7 @~ X6�@~ X6>�~ X8|DY$Tax-exempt interest~ Y60@~ Y%4."A~ Y7Ě@~ Y6.@~ Y6y.A~ Y8&mZ$Ordinary dividends~ Z6\'A~ Z%� y~ Z7@~ Z6@~ Z6F:~ Z8.P[$Qualified dividends~ [6nA~ [%>3L~ [7@~ [6@~ [6i�~ [8vƫ \$State income tax refunds~ \6p~ \%�;Z~ \7@ @~ \6@~ \6>A~ \8MA]$Alimony received~ ]60@~ ]%2v ]7-- ]6--~ ]6i@~ ]8xCA^Business or profession:^6^%^7^6^6^8_( Net income~ _6A~ _%�� _7*221_6*50,557~ _6<�0A~ _8�4�`,l�a,n�b,`�c,o�d,o�e,��f,|�g,~�h,Y�i,j�j,h�k,�l,��m,��n,��o,�p,�q,v�r,{�s,r�t,��u,��v,z�w,~�x,��y,��z,z�{,��|,��},y�~,��,t�`(Net loss~ `68' A~ `%v` `7*981`6*1,147~ `6$.A~ `8F� aSales of capital assets:a6a%a7a6a6a8b(Net gain in AGI~ b6@ A~ b%J@~ b7@~ b6@~ b6_~ b8i c(Net loss in AGI~ c6LA~ c%<�%A~ c7@~ c6@~ c6�;@A~ c803d$+Sales of property other than capital assets~ d6@~@~ d%~ d7@@~ d6@`~ d6� A~ d8|@!e$Taxable IRA distributions~ e6A~ e%vDn e7*12 e6*525~ e6F~ e8O&f$Taxable pensions and annuities~ f6DVA~ f%V~ f7H@~ f6�A~ f6E�~ f8Rm� gRent and royalty:g6g%g7g6g6g8h( Net income~ h6@~ h%P~ h7@~ h6@~ h63'A~ h8yi(Net loss~ i60� A~ i%�~ i7\@~ i6@~ i6X%A~ i8W$j$Farm rental income less loss~ j6h@~ j%3@ j7*10 j6*435~ j6� @~ j8F":k$2Partnership and S Corporation net income less loss~ k6A~ k%�~ k7 @~ k6@~ k6\u,A~ k8�:�-l$%Estate and trust net income less loss~ l6d@~ l%H�A~ l7P@~ l6@~ l6A~ l8�,!m$Farm net income less loss~ m6@~ m% m7*444m6*-16,737~ m6@~ m8�4%�!n$Unemployment compensation~ n68�A~ n%5A n7*952n6*1,695~ n6�%A~ n8v(o$ Taxable social security benefits~ o6@~ o%�8~ o7 @~ o6r@~ o6.Ei~ o8VMp$Other income less loss~ p6TA~ p%�+*~ p7^@~ p60� A~ p6"A~ p8pPKA#q$Total statutory adjustments~ q6,I/A~ q%b�~ q7[@~ q6t@~ q6�~ q8VЂr( IRA payments~ r6`@~ r%O A r7*978r6*3,422~ r64�A~ r8�+A's(Student loan interest deduction~ s6' A~ s% �As7*2,023 s6*427~ s6� ~ s8 �A#t(Educator expenses deduction~ t6dA~ t%@t7*3,021 t6*278~ t6�&A~ t8`@"u(Tuition and fees deduction~ u6P� A~ u%A u7-- u6--~ u6 A~ u8�)A v(Payments to a Keogh plan~ v6@)@~ v%  v7*208v6*5,856~ v6A~ v8^�)w(!Deduction for self-employment tax~ w6@8A~ w% ~ w7@~ w6N@~ w6IG~ w8=A0x((Self-employed health insurance deduction~ x6�0@~ x%`�A~ x7H@~ x6@~ x6 A~ x8*yb"y(Moving expenses adjustment~ y6k@~ y%@@ y7-- y6--~ y6�A~ y8�A)z(!Medical savings account deductionz6*1,187z%*2,779 z7-- z6--~ z6@~ z8a@H{(@Certain business expenses of reservist, performing artists, etc.{6*4,047{%*19,578 {7-- {6-- {6*209 {8*151!|$Total itemized deductions~ |65�~ |%~ |7@ @~ |6~p*~ |6�~ |8�--}(%Medical and dental expenses deduction~ }66�/~ }%�~ }7m@~ }6@~ }6z~ }82~(Taxes paid deduction~ ~6R'�~ ~%"@9~ ~7@~ ~6x� A~ ~6~ ~8fO� (Interest paid deduction~ 6v~ %�~ 7@q@~ 6A~ 6:~ 8`I,X��,w��,��,~��,n��,w��,q��,q��,���,p��,x��,���,r��,r��,x��,t�� ,{�� ,��� ,��� ,��� ,x�� ,p�� ,s�� ,r�� ,s�� ,v�9� ,��9� ,��� ,��� ,��� ,��(Contributions deduction~ 6�~ %�~ 7�@~ 6}@~ 6ίh~ 8��(�( Casualty or theft loss deduction~ �6 @~ �%@ �7-- �6--~ �6@~ �8�A&�(Total miscellaneous deductions~ �6ni[~ �%"V�~ �7ݿ@~ �6�(@~ �6��~ �8 vA�$Taxable income~ �6�~ �%S~ �7@~ �6|k3A~ �62t�~ �8[{�$Alternative minimum tax~ �6xA~ �%$�A~ �7ԕ@~ �6�@~ �6A~ �8ʁM�$Total tax credits~ �6�~ �%~ �7@~ �6@~ �6~dg~ �8�a�(Child care credit~ �6x#A~ �%0�A~ �7 @~ �6ԓ@~ �6|@~ �8@*�("Credit for the elderly or disabled �6-- �%-- �7-- �6--�6*10,614�8*2,413�(Child tax credit~ �6�@$�(New York liberty zone credit �6*252�%*2,992 �7-- �6--~ �6\@~ �8Z@ �$Income tax after credits~ �6j~ �%�~ �7@~ �6� A~ �6�3�~ �8>Fj�$Total income tax~ �6j~ �%�~ �7@~ �6� A~ �6�3�~ �8>Fj�$Total tax liability~ �6�%�~ �%b�!~ �7�@~ �6A~ �6�~ �8���$Total tax payments~ �6�~ �%{d~ �7@~ �6X^A~ �6~�~ �8�!�(Income tax withheld~ �6~LA~ �%2L~ �7J@~ �6?A~ �6*'�~ �8U�(Estimated tax payments~ �6 A~ �%:~ �7@~ �6`\@~ �6:x~ �8�$Overpayment refunded~ �6JA~ �%ڎ�~ �7@@~ �6P�@~ �6ʇ5~ �8.n���� � � � !�,Tax due at time of filing~ �:{A~ �-9A~ �;d@~ �:}@~ �:j�~ �<�,F��� � � � n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � ?�7NOTE: Detail may not add to totals because of rounding.��������� � � � k�cSource: IRS, Statistics of Income, Individual Complete Report 2003, Publication 1304, October 2005.��� � � � ���� � � � �� � = ���#> ����?�?�?�?mk�~&wD�V�D�V,�����*0(�������*0�*0t��)��� ��(0l��(0 �\�\���(x�P�X�\�qq     ��" ������������������������������