�\pjnwill00 (�0� �'D_2|�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 x�Arial1 ��Arial��&�?'�?(�?)�?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"_);_(@_) m/d/yyyy ##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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"#Georgia6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =�~ 9@~ 9p&A~ 9N�*~ 9 ~ 98�#A~ 9A~ 9 A~ 9PWA~ 9@~ 9@~ 9@~ 9ֲ@ /" .Dependent Exemptions Count~ =�~ 9j@~ 9IA~ 9&A~ 9A~ 9@�A~ 9A~ 9XT A~ 9pA~ 9@@~ 9X@~ 9@~ 9{@ / .Joint Returns Count~ =Q~ 9@~ 9z@~ 9pA@~ 9A~ 9[A~ 9A~ 9+A~ 9�A~ 9 @~ 9k@~ 9@~ 9A@ / .Single Returns Count~ =X~ 9@~ 9A~ 9A~ 9m A~ 9 A~ 9(@~ 9@@~ 9?@~ 9@~ 9ij@~ 98@~ 9@ / .Head of Household Count~ =�)~ 9@~ 9A~ 9 � A~ 9MA~ 9�@~ 9@~ 9@~ 9@@~ 90@~ 9@@~ 9`@~ 9R@ /.Number of Farm Returns~ =`.@~ 90@~ 9@~ 9@~ 9@~ 9j@~ 9@~ 9O@~  9@~  9(@~  9\@~  9@~  9r@/#.Paid Preparer Returns Count~ =Ny~ 9G@~ 9AA~ 9pA~ 9�A~ 9A~ 9A~ 9�'@~  90B@~  9@~  9@@~  9@~  9X@/0Salaries and Wages:=9999999 9 9 9 9 9/1 Number of Returns~ =6%�~ 9D@~ 9"A~ 9�"A~ 9L�A~ 9#~ 9A~ 9A~  9H�A~  9>@~  91@~  9@~  9@/. Amount~ =��~ 9p2A~ 9��~ 9J@~ 9bd�~ 9V� ~ 9CK~ 92~  9�3D~  9[~  9~  9*~  9~/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =nd]~ 9&@~ 9`lA~ 9x�A~ 9(XA~ 9�A~ 9 �A~ 9sA~  9(pA~  9@#@~  9@~  9@~  9@/. Amount~ =~ 9@~ 90@~ 9(�A~ 9A~ 9(�A~ 9\BA~ 9�#A~  9�A~  9ȋA~  9bA~  9 A~  9A/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ =�;@~ 9X@~ 9@~ 9@~ 9@~ 9n@~ 9*@~ 9@~  9@~  9+@~  93@~  9@~  9У@/. Amount~ =*A~ 9@~ 9t@~ 9$@~ 9@~ 9�/@~ 9@~ 9@~  9@~  9`H@~  9p1A~  9 L@~  98}A/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ = �&A~ 9!@~ 9�@~ 9@@~ 9@@~ 9`@~ 9X�A~ 9@~  9S@~  9@~  9@~  9w@~  9@/. Amount~ =Բ~ 9�@~ 9w@~ 9R@~ 9pZ@~ 9h*A~ 9|�A~ 98� A~  9l�A~  9 A~  9X} A~  94&A~  9"/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ =>0~ 9@~ 9Z@~ 9@*@~ 9�&@~ 9�A~ 9@� A~ 9}A~  9�@~  9@~  9@@~  9@~  9@/. Amount~ =,~$A~ 9B@~ 92@~ 9@~ 9@~ 9` @~ 9A~ 9p@~  9A@~  9 g@~  9@~  9@@~  9@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =d�A~ 9G@~ 9 @~ 9i@~ 9`d@~ 9�@~ 9e@~ 9@~ 98@~ 9@~ 9z@~ 9@~ 9@ /!. Amount~ !=-~ !9~ !9A~ !9�7A~ !9A~ !9�$A~ !9�)~ !9dNA~ ! 9#A~ ! 97A~ ! 9Ȥ(A~ ! 9H A~ ! 9@�A!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=Fa%~ #9ʽ@~ #9 M@~ #9 m@~ #9 @~ #9@~ #9p@~ #9@~ # 9P@~ # 9O@~ # 9@~ # 9\@~ # 9@#/$. Amount~ $=F~ $9PeA~ $9pe@~ $9�@~ $9B@~ $9A~ $9�A~ $9A~ $ 9�6~ $ 9th$A~ $ 9jPw~ $ 9S~ $ 9�2/$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=nA~ &9@~ &9@~ &9@~ &9j@~ &9@e@~ &9@~ &9b@~ & 9@~ & 9@~ & 9@~ & 9@~ & 9 t@&/'. Amount~ '=^v~ '9/@~ '9@~ '9b@~ '9@~ '9 A~ '9A~ '9A~ ' 9sA~ ' 9�A~ ' 9`� A~ ' 9@~ ' 9 @'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=ĖA~ )9d@~ )9`@~ )9f@~ )9 /@~ )9 @~ )9@~ )9@@~ ) 9@~ ) 9%@~ ) 9n@~ ) 9@~ ) 9@)/*. Amount~ *=r0�~ *9U@~ *9A~ *9~�+~ *91~ *9Y~ *9b~ *9G/A~ * 9U*A~ * 9�A~ * 9A~ * 9�/@~ * 9z@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@~ ,9@~ ,9@~ ,9=@~ ,9i@~ ,9&@~ ,9@~ ,9@~ , 9@~ , 9@~ , 9@~ , 9 @~ , 9 r@,/-. Amount~ -=j~ -9X�~ -9~ -9~ -9~ -9`$~ -9@i~ -9� ~ - 9~ - 9~ - 9~ - 9~ - 9t-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=R�@~ /9p@~ /9O@~ /9@~ /9@~ /9s@~ /9�@~ /9ɵ@~ / 9@~ / 9X@~ / 9u@~ / 9<@~ / 9@//0. Amount~ 0=8� A~ 09P@~ 09@~ 09�@~ 09@@~ 09@~ 09`7@~ 09@~ 0 9޹@~ 0 9|@~ 0 9P@~ 0 9@a@~ 0 9E@0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=9A~ 29W@~ 29@~ 29@~ 29@~ 29 @~ 29@~ 29@~ 2 9@~ 2 9´@~ 2 9@~ 2 9@~ 2 9@@2/3. Amount~ 3=^~ 39@~ 39@~ 395@~ 39@~ 39p�A~ 39 �A~ 39A~ 3 9�/A~ 3 9 z@~ 3 9@~ 3 9@~ 3 9!@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=J@~ 59`u@~ 59t@~ 59@~ 59@~ 59m@~ 59N@~ 59C@~ 5 9G@~ 5 9 @~ 5 9@~ 5 9@~ 5 9n@5/6. Amount~ 6=�A~ 69@~ 69@~ 69D@~ 69@~ 69@~ 69Y@~ 69@~ 6 9�@~ 6 9@~ 6 9$@~ 6 9d@~ 6 9h@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=@@~ 89s@~ 89@~ 89@~ 89@~ 89@~ 89r@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=@~ 99j@~ 99@~ 99 @~ 99$@~ 99@@~ 99@~ 99~ 9 9~ 9 9~ 9 9~ 9 9~ 9 99/(:0 S.E. Health Insurance Deduction::=:9:9:9:9:9:9:9: 9: 9: 9: 9: 9:/;1 Number of Returns~ ;=@~ ;9,@~ ;9@~ ;9@~ ;9@~ ;9@~ ;9 @~ ;9@~ ; 9@~ ; 9@~ ; 9.@~ ; 9@~ ; 9@;/<. Amount~ <=SA~ <9@~ <9@~ <9@~ <9@~ <9"@~ <9@~ <96@~ < 9W@~ < 9x@~ < 9Y@~ < 9y@~ < 9<@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >9P@~ >9l@~ >9@~ >9$@~ >9x@~ >9b@~ >9f@~ > 94@~ > 9@~ > 9@~ > 9@~ > 9@~@>/?. Amount~ ?=4�A~ ?9t@~ ?9x@~ ?9 @~ ?9@~ ?9@~ ?9V@~ ?9@~ ? 9T@~ ? 9@~ ? 9p@~ ? 94@~ ? 9c@?/@�lA��B��C��<D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=&�$~ A9@~ A9M@~ A9�1@~ A9B@~ A9@~ A9@~ A9i@~ A 9@@~ A 9(@~ A 9@H@~ A 96@~ A 9Ԣ@A/B. Amount~ B=.Y~ B9�,@~ B9@~ B9o@~ B9}@~ B9A~ B9OA~ B9�5A~ B 90�A~ B 9@~ B 9x A~ B 9`@~ B 9�9@B/C: AGI Amount~ C>./J%~ C?p�~ C?&~ C?�!}~ C?*~ C?2t�~ C?�;i~ C?oqA~ C ?&LH~ C ?�~ C ?ƾ�~ C ?~ C ?j�C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=2A~ E9+@~ E9@@~ E9 @~ E9�3@~ E9A~ E9�A~ E9A~ E 9_A~ E 9@~ E 9 @~ E 9<@~ E 9@E/F. Amount~ F=6?6~ F9�3A~ F9DA~ F96M$~ F9gE~ F9�0�~ F9 ~ F9��~ F 9& �~ F 9ZVS~ F 9^~ F 9&A~ F 9OF/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=t�~ H9@@~ H9+~ H9#A~ H9JA~ H9� A~ H90 �@~ H9@~ H 9@~ H 9@~ H 9t@~ H 9x@~ H 9 g@H/I. Amount~ I=�~ I9r@~ I98~HA~ I9 t�~ I9�~ I9�~ I9�14~ I9XDA~ I 9@ @~ I 9T@~ I 9h@~ I 96@~ I 9p@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=>�~ K9@~ K9 A~ K9T� A~ K9� A~ K98j#A~ K9A~ K9 A~ K 9SA~ K 9@~ K 9z@~ K 9@~ K 9Ѳ@K/L. Amount~ L=Δ�~ L9@~ L9ԥA~ L9�~ L9�~ L9p�~ L9i~ L9J5%~ L 96*:~ L 9f'�~ L 9�+ ~ L 9rwc~ L 9�L/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=��~ N9P@~ N9� A~ N9&!~ N9� A~ N9&~ N9A~ N9 A~ N 9SA~ N 9@~ N 9z@~ N 9@~ N 9Ѳ@N/O. Amount~ O=c�~ O9H@~ O9@~ O9A~ O9>~ O9t�~ O9~ O9*~ O 9XFA~ O 9�8A~ O 97KA~ O 9p~ O 9��O/P0Child Tax Credit:P=P9P9P9P9P9P9P9P 9P 9P 9P 9P 9P/Q1 Number of Returns~ Q=z(A~ Q9C@~ Q9x@~ Q9A~ Q9�$A~ Q9аA~ Q9P]A~ Q9f@~ Q 9@ Q 9** Q 9**~ Q 9~ Q 9Q/R. Amount~ R=^'"~ R9@~ R9A@~ R9`\@~ R9@~ R9A~ R9x$A~ R9H@~ R 9y@ R 9** R 9**~ R 9~ R 9R/S0Child Care Credit:S=S9S9S9S9S9S9S9S 9S 9S 9S 9S 9S/T1 Number of Returns~ T=�A~ T9~ T9M@~ T9n@~ T9@~ T9@~ T9 @~ T9�7@~ T 9@~ T 9@~ T 9f@~ T 9 x@~ T 9@]@T/U. Amount~ U=@~ U9~ U9@~ U9@~ U95@~ U9�@~ U9@~ U9m@~ U 9U@~ U 9@~ U 9@~ U 9j@~ U 9@P@U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W=p@~ W9~ W9Ӳ@~ W9@@~ W9@~ W9j@~ W9�@~ W9@@ W 9** W 9** W 9**~ W 9~ W 9W/X. Amount~ X=�3@~ X9~ X9@~ X9'@~ X9@~ X9@~ X9@k@~ X9@ X 9** X 9** X 9**~ X 9~ X 9X/Y0Foreign Tax Credit:Y=Y9Y9Y9Y9Y9Y9Y9Y 9Y 9Y 9Y 9Y 9Y/Z1 Number of Returns~ Z=@@ Z9** Z9**~ Z9j@~ Z9\@~ Z9R@~ Z9@~ Z9M@~ Z 9@~ Z 9I@~ Z 9*@~ Z 9b@~ Z 9@Z/[. Amount~ [=`@ [9** [9**~ [9[@~ [9g@~ [9@~ [9@~ [9@~ [ 9֦@~ [ 9@~ [ 9@~ [ 9@~ [ 9B@[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=�@ ]9** ]9**~ ]9@e@~ ]9`l@~ ]9@~ ]9H@~ ]9@~ ] 9H@~ ] 9@~ ] 9D@~ ] 9{@~ ] 9u@]/^. Amount~ ^=@ ^9** ^9**~ ^9@T@~ ^9@f@~ ^9@~ ^9@~ ^9@@~ ^ 9@~ ^ 9|@~ ^ 9@~ ^ 92@~ ^ 98@^/_0Total Credits:_=_9_9_9_9_9_9_9_ 9_ 9_ 9_ 9_ 9_/`�la��b��c��d��e��f��g��h��i��j��k��l��m��n��o��p��q��r��s��t��u��v��w��x��y��z��{��|��}��~����`1 Number of Returns~ `=\�-A~ `9O@~ `9f@~ `9x�A~ `9�A~ `9U A~ `9SA~ `9@~ ` 9@~ ` 9@~ ` 9 @~ ` 9@~ ` 9@`/a. Amount~ a=N�1~ a9@~ a9@~ a9�@~ a9TA~ a9K A~ a98�A~ a9@~ a 9m@~ a 9@~ a 9@@~ a 9P@~ a 9@@a/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c=$GA~ c9@~ c9�#@~ c9k@~ c9@@~ c9�@~ c9[@~ c9E@~ c 9@~ c 9@~ c 9@~ c 9@~ c 9@c/d. Amount~ d=)A~ d9@@~ d9 g@~ d9@~ d90@~ d9�@~ d9 @~ d9@~ d 9@~ d 9@~ d 9@~ d 9@~ d 9@d/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=6~ f9a@~ f90d A~ f9A~ f9-A~ f9�&~ f9A~ f9 A~ f 9TA~ f 9@@~ f 9}@~ f 9@~ f 9Ӳ@f/g. Amount~ g=�;b~ g9@~ g9� @~ g9A~ g9l�*A~ g9�~ g9�~ g9^�~ g 9�~ g 9<8A~ g 9~KA~ g 9�q~ g 9s�g/h0Total Tax Liability:h=h9h9h9h9h9h9h9h 9h 9h 9h 9h 9h/i1 Number of Returns~ i=L�~ i9@~ i9L�A~ i9�A~ i9A~ i9H/#A~ i9<�A~ i9x� A~ i 9(UA~ i 9@~ i 9`@~ i 9@~ i 9Ӳ@i/j. Amount~ j=Rw�~ j9@~ j90=@~ j9d�A~ j9q-A~ j94}BA~ j9�~ j9�5�~ j 9 ~ j 9:d~ j 9Ra�~ j 9@~ v9~ v9~ v 9~ v 9~ v 9~ v 9~ v 9v/w0Total Tax Payments:w=w9w9w9w9w9w9w9w 9w 9w 9w 9w 9w/x1 Number of Returns~ x=�~ x9@~ x9D�#A~ x9B$A~ x9� A~ x9y&~ x9�A~ x9`� A~ x 96A~ x 9r@~ x 9L@~ x 9@~ x 9@x/y. Amount~ y=� ~ y9@~ y9� '~ y9\~ y9Z~ y9�%�~ y9~,�~ y9�~ y 9!�~ y 9^~ y 9V~ y 9c~ y 9 ŷy/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z 9z 9z 9z/{1 Number of Returns~ {=ʾ�~ {9|@~ {9$~ {9#~ {9�A~ {9IA~ {9ܥA~ {9@~ { 9@~ { 9@~ { 9@~ { 9@~ { 9@@{/|. Amount~ |=Q~ |9~ |9\T!~ |9k�~ |96�~ |9'~ |9<�#~ |9~ | 9~ | 9~ | 9`~ | 9~ | 9�|/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9} 9} 9} 9}/~1 Number of Returns~ ~=<�'A~ ~9@~ ~9@~ ~9R@~ ~9P@~ ~9�A~ ~9�@~ ~9a@~ ~ 9P=@~ ~ 9x@~ ~ 9@~ ~ 9ͷ@~ ~ 9@~/. Amount~ =n�~ 9@~ 9`@~ 9@~ 9�@~ 9P� A~ 9�A~ 90(A~  9\0A~  9� A~  9D#A~  9x�A~  90/�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=A~ �9&@~ �9@~ �9!@~ �9@~ �9`6@~ �9z@~ �9;@~ � 9@~ � 9@~ � 9@~ � 9G@~ � 9*@�/�. Amount~ �=6~ �9`@~ �9@~ �9XA~ �9oA~ �9�8 A~ �9A~ �9@@~ � 9� @~ � 9,@~ � 9@?@~ � 9^@~ � 9x@�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=kG~ �9x@~ �9@~ �9@~ �9@~ �9A~ �9A~ �9A~ � 9�5A~ � 9@~ � 9 @~ � 9#@~ � 9 @�/�. Amount~ �="�6~ �9s@~ �9@~ �9@%@~ �9j@~ �9A~ �92~ �9Tc&A~ � 9&�0~ � 9A~ � 9N.~ � 9�A~ � 9Ld#A�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=F|B~ �9@~ �9@~ �9�@~ �9P@~ �9, A~ �9A~ �90�A~ � 9yA~ � 9`@~ � 9 @~ � 9@~ � 9w@�/�. Amount~ �=\���^��\��VM�BEHowever, some taxpayers may have used the address of a tax lawyer or S�BKaccountant or the address of a place of business; moreover, such addresses R�BJcould each have been located in a State other than the State in which the �Btaxpayer resided.X�BPThis table includes (a) "substitutes for returns," whereby the Internal Revenue T�BLService constructs returns for certain non-filers on the basis of available S�BKinformation and imposes an income tax on the resulting estimate of the tax R�BJbase, i.e., "taxable income," and (b) returns of nonresident or departing �Baliens.R�BJItemized deductions include any amounts reported by the taxpayer, even if P�BHthey could not be used in computing "taxable income," the base on which N�BFthe regular income tax was computed. Thus, total itemized deductions N�BFinclude amounts that did not have to be reported by taxpayers with no Q�BI"adjusted gross income." (Adjusted gross income is the total from which V�BNthese deductions would normally be subtracted.) In addition, if standard and V�BNitemized deductions were both reported on a tax return, the form of deduction T�BLactually used in computing income tax was the one used for the statistics. W�BOTherefore, if the standard deduction was the form of deduction used, the total U�BMreported for itemized deductions was excluded from the statistics. However, P�BHthe component deductions were not similarly excluded. As a result, the O�BGnumber of returns and related amounts for the component deductions are N�BFslightly overstated in relation to the grand total shown for itemized S�BKdeductions. These components are also overstated in relation to the total U�BMbecause there was a statutory limitation on the total of itemized deductions U�BMthat could be claimed by certain high-income taxpayers. This limitation did Q�BInot affect the component deductions, the sum of which therefore exceeded /�B'the total used in computing income tax.:�B2Income tax includes the "alternative minimum tax."Z�BRTotal tax liability differs from "income tax" in that it is the sum of income tax X�BPafter subtraction of all tax credits except the "earned income credit," and, in R�BJaddition, includes the "alternative minimum tax," taxes from recapture of P�BHprior-year investment and low-income housing credits, tax applicable to ��,��V��R����Q��V��T��?��:��7��V��R��Z��V��N��PR�BJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-N�BFemployment income and on certain tip income, and certain other income-�Brelated taxes.M�CEEarned income credit includes both the refundable and non-refundable R�CJportions. The non-refundable portion could reduce income tax and certain P�CHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�C3there was no tax liability at all, were refundable.6�C.AGI Amount is less deficits, where applicable.3�C+Tax-exempt Interest is not included in AGI.R�CJTotal Credits excludes the "earned income credit," shown separately below.N�CFExcess Earned Income Credit, or the refundable portion of the "earned V�CNincome credit" equals the amount in excess of "total tax liability," which is R�CJshown in the table. The excess credit shown includes any "advance earned J�CBincome credit payments" for those returns that had such an excess.L�CDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�CHComputing Center, Master File Service Support Branch. Unpublished data.= xZ�%�> ��" ������������������������������