\pjnwill00 (9Q% 'WDK`|fB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial1 nArial1 xArial1 Arial1 xArial1 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" ";_(* "0"_);_(@_) "$"#,##0.00 "$"#,##0,)_(* #,##0_);_(* \-#,##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  XAC  C  C  C  C (XAC  C (XAC !<C  ,C !<C XAC #<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  C  (C #C #C #<C #<C #<C ! 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U} #}   l      yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)           !""""%"Size of Adjusted Gross Income" " " " " #$%Alabama&& Breakeven~ '?~ (@~ (@~ (L@~ (j@~ (O@~  (j@~  (OA~  (jA~  (A~  (.A$)&Total  &and &Under &Under &Under &Under &Under &Under  &Under  &Under  &Under  &Under  &and$*+Returns +Loss~ ,@~ ,@~ ,L@~ ,j@~ ,O@~ ,j@~  ,OA~  ,jA~  ,A~  ,.A  +Over-.//////// / / / / / 0 Returns Count~ A~ 3M@~ 3;@~ 3C A~ 3A~ 34A~ 3pLA~ 3xA~  3A~  3,@~  3pA~  3@~  3 A12Tax-exempt Interest:33333333 3 3 3 3 314 Number of Returns~ 5@l@~ 5r@~ 5@~ 5@~ 5"@~ 5@~ 5@~ 5@~  54@~  5@~  5}@~  5@~  5@10 Amount~ 5tA~ 5@~ 5@~ 5@~ 5!@~ 5@~ 5 @~ 5@@~  5}@~  5'@~  5p@~  5 @~  5o@12Dividends Received:55555555 5 5 5 5 514 Number of Returns~ 3A~ 3@~ 3S@~ 3@@~ 3@@~ 3@~ 3 J@~ 3`@~  3@~  3w@~  3@~  3@~  3@10 Amount~ 5^H~ 5@~ 5@~ 5@~ 5@,@~ 5{@~ 5A~ 5@@~  5 7A~  5Pi@~  5- A~  58@~  5zA1 2State and Local Refunds:55555555 5 5 5 5 514 Number of Returns~ 5YA~ 5|@~ 5@~ 5,@~ 5@~ 5@~ 5 q@~ 5`j@~  5@@~  5.@~  5{@~  5|@~  5@10 Amount~ 3Ȼ A~ 3@~ 3@~ 3f@~ 3>@~ 3`1@~ 3p@~ 3@~  3-@~  3@~  3@~  3@~  3@162.Business or Profession Net Income (less loss):33333333 3 3 3 3 31 l!"#$%&'()*+,-./0123456789:;<=>? 4 Number of Returns~ 5SA~ 5@~ 5l@~ 5?@~ 5@~ 5 6@~ 5@~ 5@~ 5f@~ 5@~ 5@~ 5@~ 5{@ 1!0 Amount~ !5~ۂ~ !5~ !5A~ !5 A~ !5HA~ !5TA~ !5 A~ !5~A~ ! 5UA~ ! 5 A~ ! 5XA~ ! 5P_@~ ! 5i@!1%"2Net Capital Gain (less loss):"5"5"5"5"5"5"5"5" 5" 5" 5" 5" 5"1#4 Number of Returns~ #3P]A~ #3@~ #3Q@~ #3@B@~ #3U@~ #3@~ #3;@~ #3 @~ # 3@~ # 3@~ # 3@@~ # 38@~ # 3,@#1$0 Amount~ $5n< ~ $5@~ $5@~ $5@~ $5f@~ $5A~ $5 A~ $5HC A~ $ 5HVA~ $ 5/A~ $ 5ƚ+~ $ 5rA~ $ 5Qi$1"%2Taxable IRA Distributions:%5%5%5%5%5%5%5%5% 5% 5% 5% 5% 5%1&4 Number of Returns~ &5@.@~ &5pz@~ &5'@~ &5@~ &5@~ &5@@~ &5@ @~ &5[@~ & 5@~ & 5؜@~ & 5@~ & 5@q@~ & 5W@&1'0 Amount~ '38~ '3޴@~ '35@~ '30@~ '3_@~ '3A~ '3xA~ '3A~ ' 3A~ ' 3 -@~ ' 3~@~ ' 3>@~ ' 3X@'1%(2Taxable Pensions / Annuities:(3(3(3(3(3(3(3(3( 3( 3( 3( 3( 3(1)4 Number of Returns~ )5\A~ )5@~ )5.@~ )5 @~ )5@~ )5 @~ )5q@~ )5!@~ ) 5@~ ) 5@~ ) 5:@~ ) 5@~ ) 5v@)1*0 Amount~ *5;~ *5@~ *5@~ *5V/#~ *5` "A~ *5V:~ *5[.A~ *5"~ * 5`bA~ * 5A~ * 5p@~ * 5@@~ * 5@*1+2Farm Net Income / Loss:+5+5+5+5+5+5+5+5+ 5+ 5+ 5+ 5+ 5+1,4 Number of Returns~ ,3@~ ,3@~ ,3@~ ,3[@~ ,3z@~ ,3@~ ,3@~ ,3@~ , 3@~ , 3@~ , 3 @~ , 3t@~ , 3h@,1-0 Amount~ -5~ -5~ -5@~ -5~ -5~ -5 ^~ -5`W~ -5@M~ - 5~ - 5~ - 5;~ - 5m~ - 5-1".2Unemployment Compensation:.5.5.5.5.5.5.5.5. 5. 5. 5. 5. 5.1/4 Number of Returns~ /5 k@~ /5`g@~ /5@~ /5@~ /5@@~ /5@~ /5@~ /5@~ / 5`@~ / 5g@~ / 5V@~ / 5(@~ / 5@/100 Amount~ 03A~ 03`z@~ 03@s@~ 03 f@~ 03@@~ 03[@~ 03@~ 03@~ 0 30@~ 0 3p{@~ 0 3j@~ 0 3B@~ 0 32@01'12Taxable Social Security Income:13131313131313131 31 31 31 31 31124 Number of Returns~ 25P@~ 25d@~ 25P@~ 25@~ 25@~ 25@~ 25@@~ 25@~ 2 5G@~ 2 5@~ 2 5X@~ 2 5@@~ 2 5n@2130 Amount~ 358~ 35@~ 35@~ 35O@~ 35@~ 358 A~ 35A~ 35A~ 3 5@~ 3 5`@~ 3 5`E@~ 3 5"@~ 3 5ԭ@3142 IRA Payments:45454545454545454 54 54 54 54 54154 Number of Returns~ 53`{@~ 53@d@~ 53ؖ@~ 53~@~ 53@~ 53@~ 53@~ 53@~ 5 3@~ 5 3X@~ 5 3H@~ 5 3pr@~ 5 3Z@5160 Amount~ 65@~ 65u@~ 65Ƣ@~ 65 @~ 65%@~ 65@@~ 65@@~ 65@~ 6 5@~ 6 5@~ 6 5@~ 6 54@~ 6 5w@61(7. Student Loan Interest Deduction:75757575757575757 57 57 57 57 57184 Number of Returns~ 85@@~ 85^@~ 85l@~ 85~@~ 85@~ 85@~ 851@~ 85~ 8 5~ 8 5~ 8 5~ 8 5~ 8 58190 Amount~ 93@'@~ 93S@~ 93(@~ 93Ԥ@~ 93@~ 93¿@~ 93@~ 93~ 9 3~ 9 3~ 9 3~ 9 3~ 9 391(:2 S.E. Health Insurance Deduction::3:3:3:3:3:3:3:3: 3: 3: 3: 3: 3:1;4 Number of Returns~ ;5`/@~ ;5@~ ;5@~ ;5@~ ;5@~ ;5@~ ;5@~ ;5L@~ ; 5ȩ@~ ; 5Ț@~ ; 5@~ ; 5@~ ; 5Pv@;1<0 Amount~ <5P@~ <5̒@~ <5/@~ <5U@~ <5V@~ <57@~ <5c@~ <5V@~ < 5%@~ < 56@~ < 5@~ < 5@~ < 5؎@<1/=2'Self-Employed Retirement Plan Payments:=5=5=5=5=5=5=5=5= 5= 5= 5= 5= 5=1>4 Number of Returns~ >3^@~ >35@~ >3@T@~ >3 h@~ >3`v@~ >3@~ >3@~ >3@~ > 3@~ > 3Đ@~ > 3<@~ > 3u@~ > 3X@>1?0 Amount~ ?5a@~ ?5_@~ ?5a@~ ?50z@~ ?5@~ ?5@~ ?5@~ ?58@~ ? 5@~ ? 5@~ ? 5`@~ ? 5@~ ? 5@?1@lABC=DEFGHIJKLMNOPQRSTUVWXYZ[\]:^_@2Total Adjustments:@5@5@5@5@5@5@5@5@ 5@ 5@ 5@ 5@ 5@1A4 Number of Returns~ A5A~ A5\@~ A5@~ A5[@~ A5@@~ A5@~ A5`U@~ A5@l@~ A 5@~ A 5z@~ A 5@~ A 5@~ A 5x@A1B0 Amount~ B3!A~ B38@~ B3@@~ B3 @~ B3@~ B3ph@~ B3P@~ B3@~ B 3C@~ B 3`@~ B 3P@~ B 3v@~ B 3@B1C; AGI Amount~ CBꩾ~ CB~ CBNZ~ CBh~ CB>\~ CB{~ CBʻ:~ CB ~ C B~ C BS~ C B5~ C Bt~ C B*UC<"D2Total Itemized Deductions:D5D5D5D5D5D5D5D5D 5D 5D 5D 5D 5D1E4 Number of Returns~ E5A~ E5|@~ E5@~ E5n@~ E5@~ E5 @~ E5A~ E5@~ E 5`A@~ E 5@~ E 5@~ E 5 @~ E 5P@E1F0 Amount~ F3R~ F3t@~ F3A~ F3XA~ F3V ~ F3T~ F3x:A~ F3H~ F 34.A~ F 3A~ F 3Φ%~ F 30 A~ F 34}AF1!G2Total Standard Deduction:G3G3G3G3G3G3G3G3G 3G 3G 3G 3G 3G1H4 Number of Returns~ H5jT~ H5@~ H5A~ H5PA~ H5X? A~ H5@A~ H50@~ H57@~ H 5@~ H 5@~ H 50@~ H 5`j@~ H 5^@H1I0 Amount~ I5~ I5@/@~ I5 w~ I5?~ I5uT~ I5P~ I5p"A~ I5PA~ I 5@~ I 5P@~ I 5S@~ I 58@~ I 5@I1J2Taxable Income:J5J5J5J5J5J5J5J5J 5J 5J 5J 5J 5J1K4 Number of Returns~ K5X~ K5~ K5@~ K5A~ K5, A~ K5A~ K5H A~ K5 *@~ K 5p@~ K 5@~ K 5@~ K 5@~ K 5,@K1L0 Amount~ L5z ~ L5~ L5A~ L5jtm~ L5~U~ L5~ L5.E~ L5vbq~ L 5]=~ L 5~ L 5r ~ L 5j[~ L 5L1"M2Income Tax Before Credits:M5M5M5M5M5M5M5M5M 5M 5M 5M 5M 5M1N4 Number of Returns~ N5X~ N5C@~ N5@@~ N5LA~ N5T A~ N5A~ N5@ A~ N5 *@~ N 5p@~ N 5@~ N 5@~ N 5@~ N 5,@N1O0 Amount~ O3~D~ O3N@~ O3@~ O3dA~ O3LA~ O3*:L~ O3$*8A~ O3^G~ O 3V1A~ O 38 A~ O 3 FK~ O 3P+$A~ O 3EO1P2Child Tax Credit:P3P3P3P3P3P3P3P3P 3P 3P 3P 3P 3P1Q4 Number of Returns~ Q5XA~ Q5<@~ Q5g@~ Q5 @~ Q5p@~ Q5@~ Q59@~ Q5 @~ Q 5@~ Q 5*@~ Q 5~ Q 5~ Q 5Q1R0 Amount~ R5A~ R5@~ R51@~ R5@e@~ R5#@~ R5@~ R5@~ R5K@~ R 5,@~ R 5@~ R 5~ R 5~ R 5R1S2Child Care Credit:S5S5S5S5S5S5S5S5S 5S 5S 5S 5S 5S1T4 Number of Returns~ T3&@~ T3~ T3A@~ T3@~ T3R@~ T3@~ T3@~ T3N@~ T 3Գ@~ T 3@~ T 3@~ T 3Y@~ T 3>@T1U0 Amount~ U5@+@~ U5~ U5@~ U5|@~ U5Ƽ@~ U5@~ U5@~ U5m@~ U 5@~ U 5|@~ U 5x@~ U 5K@~ U 50@U1V.Education Credits:V5V5V5V5V5V5V5V5V 5V 5V 5V 5V 5V1W4 Number of Returns~ W5@~ W5~ W5Χ@~ W5E@~ W5@~ W5@~ W5@@~ W5@ W 5** W 5**~ W 5~ W 5~ W 5W1X0 Amount~ X31@~ X3~ X3h@~ X3@~ X3@~ X3@~ X3@~ X3@ X 3** X 3**~ X 3~ X 3~ X 3X1Y2Foreign Tax Credit:Y3Y3Y3Y3Y3Y3Y3Y3Y 3Y 3Y 3Y 3Y 3Y1Z4 Number of Returns~ Z5@~ Z5~ Z5@~ Z5@~ Z5@~ Z5@~ Z5&@~ Z5X@~ Z 5j@~ Z 5@~ Z 5F@~ Z 5H@~ Z 5p@Z1[0 Amount~ [5#@~ [5~ [5?@~ [5F@~ [5P@~ [5i@~ [5x@~ [5@}@~ [ 5@~ [ 5H@~ [ 5,@~ [ 5@~ [ 5@[1 \2General Business Credit:\5\5\5\5\5\5\5\5\ 5\ 5\ 5\ 5\ 5\1]> Number of Returns~ ]C̩@~ ]C~ ]CA@~ ]CU@~ ]C`@~ ]C u@~ ]C@~ ]C|@~ ] C؁@~ ] Cr@~ ] Cx@~ ] Cf@~ ] C^@]9^0 Amount~ ^3A@~ ^3~ ^3@~ ^3C@~ ^3@W@~ ^3u@~ ^3p@~ ^3@~ ^ 3@~ ^ 3@~ ^ 3@~ ^ 3x@~ ^ 6@^1_2Total Credits:_3_3_3_3_3_3_3_3_ 3_ 3_ 3_ 3_ 6_1`labcdefghijklmnopqrstuvwxyz{|}~`4 Number of Returns~ `5 A~ `5>@~ `5@~ `5@j@~ `5@~ `5hA~ `5@~ `5@@~ ` 5@~ ` 5@~ ` 5`@~ ` 5`@~ ` 5H@`1a0 Amount~ a5pA~ a5@~ a5@~ a5`m@~ a5@~ a50@~ a5#@~ a5@~ a 5+@~ a 5N@~ a 5@~ a 5H@~ a 53@a1b2Self-Employment Tax:b5b5b5b5b5b5b5b5b 5b 5b 5b 5b 5b1c4 Number of Returns~ c3(A~ c3@~ c3@@~ c3`@~ c3L@~ c3@~ c3@h@~ c3{@~ c 3@~ c 3"@~ c 3@~ c 3,@~ c 3@c1d0 Amount~ d5\YA~ d5@~ d5+@~ d5 @~ d5B@~ d5M@~ d5W@~ d5@~ d 5@~ d 5@~ d 5w@~ d 5[@~ d 5W@d1e2 Income Tax:e5e5e5e5e5e5e5e5e 5e 5e 5e 5e 5e1f4 Number of Returns~ f5R~ f5J@~ f5@~ f5xzA~ f5A~ f54A~ f5 A~ f5)@~ f 5p@~ f 5@~ f 5@~ f 5@~ f 5,@f1g0 Amount~ g3-~ g3@~ g3@~ g3 A~ g3 JA~ g3 E~ g3rZ~ g3D~ g 3D~ g 3D A~ g 3 2A~ g 34$A~ g 3Eg1h2Total Tax Liability:h3h3h3h3h3h3h3h3h 3h 3h 3h 3h 3h1i4 Number of Returns~ i5,5A~ i5v@~ i5SA~ i54A~ i5xA~ i5A~ i5 A~ i5+@~ i 5r@~ i 5@~ i 5@~ i 5@~ i 54@i1j0 Amount~ j5 1H~ j5@~ j5@~ j5A~ j5A~ j5cI~ j57A~ j5fG~ j 5ްG~ j 5!~ j 5̑3A~ j 5$A~ j 5jEj1k2Withholding Tax:k5k5k5k5k5k5k5k5k 5k 5k 5k 5k 5k1l4 Number of Returns~ l3$h~ l3@~ l34A~ l3oA~ l3|aA~ l3?A~ l3x A~ l3,@~ l 3@@~ l 3;@~ l 3@~ l 3@~ l 3@l1m0 Amount~ m5z ~ m5@~ m5(PA~ m5(A~ m5l$A~ m55A~ m5 8A~ m5F-A~ m 5N7~ m 5A~ m 5)~ m 5)A~ m 5Am1n2Estimated Tax Payment:n5n5n5n5n5n5n5n5n 5n 5n 5n 5n 5n1o4 Number of Returns~ o5 A~ o5@~ o52@~ o5;@~ o5@~ o5c@~ o5\@~ o5@~ o 5 @~ o 58@~ o 5J@~ o 5n@~ o 5 @o1p0 Amount~ p5N~ p5@~ p54@~ p5@~ p5@~ p5P@~ p5 A~ p5qA~ p 5`A~ p 5P9A~ p 5WA~ p 5 iA~ p 5r&p1q2Earned Income Credit:q5q5q5q5q5q5q5q5q 5q 5q 5q 5q 5q1r4 Number of Returns~ r5A~ r5(@~ r50A~ r5BA~ r5@~ r50@~ r5~ r5~ r 5~ r 5~ r 5~ r 5~ r 5r1s0 Amount~ s5v0~ s5ȑ@~ s58A~ s5A~ s5 @~ s5R@~ s5~ s5~ s 5~ s 5~ s 5~ s 5~ s 5s1$t2Excess Earned Income Credit:t5t5t5t5t5t5t5t5t 5t 5t 5t 5t 5t1u4 Number of Returns~ u3bA~ u3@~ u38A~ u3A~ u3@~ u3Pq@~ u3~ u3~ u 3~ u 3~ u 3~ u 3~ u 3u1v0 Amount~ v5^+~ v5@~ v5Ѕ A~ v5lA~ v5@~ v51@~ v5~ v5~ v 5~ v 5~ v 5~ v 5~ v 5v1w2Total Tax Payments:w5w5w5w5w5w5w5w5w 5w 5w 5w 5w 5w1x4 Number of Returns~ x5X;A~ x5l@~ x5aA~ x5A~ x5A~ x5A~ x5 A~ x5@~ x 5`>@~ x 5C@~ x 5@@~ x 5@~ x 5@x1y0 Amount~ y5Z7~ y5g@~ y5<A~ y5.9;~ y5V(A~ y5(T7A~ y5.l~ y5FI~ y 5&D~ y 5TA~ y 5^E~ y 5@I"A~ y 5\O/Ay1&z7Overpayment (Negative Amount):z5z5z5z5z5z5z5z5z 5z 5z 5z 5z 5z1{4 Number of Returns~ {5fY~ {5з@~ {5A~ {5`|A~ {5Xj A~ {5(A~ {5h(A~ {5h@~ { 5@~ { 5>@~ { 5@~ { 5@~ { 5@m@{1|0 Amount~ |5c~ |5~ |5-~ |5m&~ |5ؓ~ |5PA~ |5~ |50y~ | 5Z~ | 5@g~ | 5`~ | 5~ | 5@|1"}2Tax Due at Time of Filing:}5}5}5}5}5}5}5}5} 5} 5} 5} 5} 5}1~4 Number of Returns~ ~3A~ ~3@~ ~3*@~ ~3@~ ~3@~ ~3@~ ~3@@~ ~3@)@~ ~ 3@~ ~ 3@~ ~ 3@~ ~ 3R@~ ~ 3@~10 Amount~ 52A~ 5l@~ 5@~ 5@~ 5@~ 5@D@~ 503@~ 50@~  5A~  5a@~  5P A~  5@~  5A1lN>ZXPZ[U[R!#2Medical and Dental Expense:55555555 5 5 5 5 514 Number of Returns~ 5pp@~ 5@~ 5@~ 5@@~ 5@~ 5 @~ 5@@~ 5@~ 5@~ 5s@~ 5 g@~ 5&@~ 5@10 Amount~ 3~ ~ 3@~ 3@m@~ 3t@~ 30@~ 38A~ 3 @~ 3a@~ 3*@~ 3@~ 3#@~ 3q@~ 30y@1#2State and Local Income Tax:33333333 3 3 3 3 314 Number of Returns~ 5@A~ 5`@~ 5P@~ 5@~ 55@~ 5C@~ 5dA~ 5A@~ 5@~ 5@~ 5T@~ 5@~ 54@10 Amount~ 5 7A~ 5@~ 5q@~ 5 `@~ 5@~ 5A~ 5A~ 5 A~ 5 A~ 5P@~ 5 iA~ 5p@~ 5@12Real Estate Tax:55555555 5 5 5 5 514 Number of Returns~ 3VA~ 34@~ 3@~ 3@~ 3@@~ 3(@~ 3@@~ 3@~ 3` @~ 3u@~ 3@~ 3֧@~ 3 @10 Amount~ 5$}A~ 5@~ 5@~ 5@~ 5@~ 5@@~ 5e@~ 5`-@~ 5@~ 5[@~ 5@~ 5@~ 5@12Taxes Paid Deduction:55555555 5 5 5 5 514 Number of Returns~ 5̸A~ 5@~ 5q@~ 5K@~ 5@~ 5@~ 5xA~ 5@~ 5E@~ 5@~ 5@~ 5@~ 5X@10 Amount~ 3 >A~ 3@~ 3@@~ 3S@~ 3_@~ 3d A~ 3hA~ 3TA~ 30A~ 3P@~ 30M A~ 3@~ 3A1 2Interest Paid Deduction:33333333 3 3 3 3 314 Number of Returns~ 5A~ 5j@~ 5@~ 5k@~ 5@~ 5@~ 5@m@~ 5@@~ 5`@~ 5@~ 5@~ 5 @~ 5@10 Amount~ 5J~ 5l@~ 5@~ 5@~ 5<A~ 5!~ 5 7'A~ 5GA~ 5A~ 5A~ 5`p A~ 5@~ 5@1 2Contributions Deduction:55555555 5 5 5 5 514 Number of Returns~ 5A~ 5~ 5@~ 5 @~ 5D@~ 5l@~ 5L@~ 5@~ 5`b@~ 5@~ 5@~ 5d@~ 5@18 Amount~ ?~p~ @~ @@~ @@~ @@~ @A~ @A~ @A~ @@C A~ @@~ @A~ @i@~ @A1D FOOTNOTES:D* - Less than $500.JDB** - Omitted to avoid disclosure of specific taxpayer information.:E2Details may not add to totals because of rounding.VDNThis table presents aggregates of all returns filed and processed through the TDLIndividual Master File (IMF) system during Calendar Year 2000. In general, LDDduring administrative or Master File processing, taxpayer reporting VDNdiscrepancies are corrected only to the extent necessary to verify the income WDOtax liability reported. Most of the other corrections to the taxpayer records QDIused for these statistics could not be made because of time and resource WDOconstraints. The statistics in this table should, therefore, be used with the NDFknowledge that some of the data have not been perfected or edited for Dstatistical purposes.SDKClassification by State was usually based on the taxpayer's home address. lQWV\XWVVTRRUZZX[YTSRWYYU3>^\VMDEHowever, some taxpayers may have used the address of a tax lawyer or SDKaccountant or the address of a place of business; moreover, such addresses RDJcould each have been located in a State other than the State in which the Dtaxpayer resided.XDPThis table includes (a) "substitutes for returns," whereby the Internal Revenue TDLService constructs returns for certain non-filers on the basis of available SDKinformation and imposes an income tax on the resulting estimate of the tax RDJbase, i.e., "taxable income," and (b) returns of nonresident or departing Daliens.RDJItemized deductions include any amounts reported by the taxpayer, even if PDHthey could not be used in computing "taxable income," the base on which NDFthe regular income tax was computed. Thus, total itemized deductions NDFinclude amounts that did not have to be reported by taxpayers with no QDI"adjusted gross income." (Adjusted gross income is the total from which VDNthese deductions would normally be subtracted.) In addition, if standard and VDNitemized deductions were both reported on a tax return, the form of deduction TDLactually used in computing income tax was the one used for the statistics. WDOTherefore, if the standard deduction was the form of deduction used, the total UDMreported for itemized deductions was excluded from the statistics. However, PDHthe component deductions were not similarly excluded. As a result, the ODGnumber of returns and related amounts for the component deductions are NDFslightly overstated in relation to the grand total shown for itemized SDKdeductions. These components are also overstated in relation to the total UDMbecause there was a statutory limitation on the total of itemized deductions UDMthat could be claimed by certain high-income taxpayers. This limitation did QDInot affect the component deductions, the sum of which therefore exceeded /D'the total used in computing income tax.:D2Income tax includes the "alternative minimum tax."ZDRTotal tax liability differs from "income tax" in that it is the sum of income tax XDPafter subtraction of all tax credits except the "earned income credit," and, in RDJaddition, includes the "alternative minimum tax," taxes from recapture of PDHprior-year investment and low-income housing credits, tax applicable to VRQVT?:7VRZVNPT        RDJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-NDFemployment income and on certain tip income, and certain other income-Drelated taxes.MFEEarned income credit includes both the refundable and non-refundable RFJportions. The non-refundable portion could reduce income tax and certain PFHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;F3there was no tax liability at all, were refundable.6F.AGI Amount is less deficits, where applicable.3F+Tax-exempt Interest is not included in AGI.RFJTotal Credits excludes the "earned income credit," shown separately below.NFFExcess Earned Income Credit, or the refundable portion of the "earned VFNincome credit" equals the amount in excess of "total tax liability," which is RFJshown in the table. The excess credit shown includes any "advance earned JFBincome credit payments" for those returns that had such an excess.LFDSOURCE: Internal Revenue Service, Information Services, Martinsburg PFHComputing Center, Master File Service Support Branch. Unpublished data.FFFFFFFFF= hK%> "