�\pjnwill00 (�0� �'D_/|�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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C  ��C #��C  �C #<��C #<�C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !" #Iowa6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ <�4A~ =@~ =�A~ =Ⱥ A~ =A~ =CA~ =�A~ =�@~ =@~ =4@~ =i@~ =@~ =@ /" .Dependent Exemptions Count~ <{2~ =@~ =@@~ = Q@~ =P@~ =0� A~ =� A~ =@~ =@~ =@~ =@~ =ޠ@~ =@ / .Joint Returns Count~ <`z"A~ =@~ =@<@~ =`o@~ =b@~ =�A~ =X�A~ =i@~ =@~ =@~ =@~ =؝@~ =@@ / .Single Returns Count~ <"A~ =9@~ = A~ =H�A~ =@~ =�@~ =9@~ =@~ =@~ =@~ =|@~ =g@~ =Y@ / .Head of Household Count~ <`0@~ =u@~ =@~ =@~ =@@~ =� @~ =@~ =@~ = }@~ =a@~ =d@~ =;@~ =(@ /.Number of Farm Returns~ <@~ =@~ =@~ = @~ =0@~ =@~ =e@~ =״@~  =@~  =@~  =h@~  =e@~  =R@/#.Paid Preparer Returns Count~ <x+A~ =@~ =A~ =0�A~ =H�A~ =ȗA~ =@fA~ =�>@~  =@~  =p@~  =@~  =x@~  =@/0Salaries and Wages:<======= = = = = =/1 Number of Returns~ <3E~ =ɱ@~ = A~ =�A~ =p�A~ = A~ =�A~ =�,@~  =@@~  =|@~  =@~  =М@~  =(@/. Amount~ <F~ =@~ =C~ =�~ =F2�~ =B�~ =bU6~ =�#~  =&��~  =|?0A~  =ܱ:A~  =�'~  =\�!A/ 0Taxable Interest Income:<======= = = = = =/1 Number of Returns~ <~43~ =@~ =@~ =P+@~ =@~ =hrA~ =HA~ =@~  = @~  =@~  =@~  =@~  =@/. Amount~ <]>A~ =q@~ =@~ =8�A~ =� A~ =@�A~ =l0A~ =�A~  =ІA~  =t@~  =УA~  = @~  =@@/0Tax-exempt Interest:<======= = = = = =/1 Number of Returns~ <w@~ =q@~ =ޡ@~ =@~ =@~ =Q@~ =z@~ ={@~  =B@~  =@~  =@~  =L@~  =X@/. Amount~ <X�A~ =p@~ =@~ =f@~ =@~ =H@~ =`@~ =X@~  =@@~  =@~  =`@~  =@:@~  =�*@/0Dividends Received:<======= = = = = =/1 Number of Returns~ <A~ =@~ =@~ =@~ = S@~ =p@~ =0u@~ =v@~  =@~  =@~  =+@~  =̞@~  =@/. Amount~ <d�.A~ =@~ =@@~ =)@~ =@~ =@~ =p�A~ =@~  =@~  =�$@~  = A~  =@~  =p$@/ 0State and Local Refunds:<======= = = = = =/1 Number of Returns~ <cA~ =@~ =@~ =J@~ =@~ =?@~ =p@@~ =@~  =E@~  =@~  = @~  =t@~  =@/. Amount~ < A~ =̓@~ =H@~ =ȯ@~ =%@~ =@~ =�@~ =@~  =@@~  =1@~  =@@~  =@~  =�>@/60.Business or Profession Net Income (less loss):<======= = = = = =/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ <p�A~ =ư@~ =@@~ =#@~ =@~ =B@~ =`@~ = @~ =@~ =ƨ@~ =@~ =@~ =l@ /!. Amount~ !<Dk~ !=~ != 6@~ !=�@~ !=p�A~ !=l�A~ !=p�A~ !=kA~ ! = A~ ! =�#A~ ! =XqA~ ! =*@~ ! =i@!/%"0Net Capital Gain (less loss):"<"="="="="="="=" =" =" =" =" ="/#1 Number of Returns~ #<�7A~ #=@~ #=@~ #= ~@~ #=*@~ #=@~ #=P@~ #=+@~ # =@~ # =@~ # =@~ # =@~ # =p@#/$. Amount~ $<^~ $=@5@~ $=�+@~ $=`@~ $= '@~ $= A~ $=A~ $=A~ $ =,�A~ $ =i A~ $ =�6A~ $ =$�A~ $ =|?/A$/"%0Taxable IRA Distributions:%<%=%=%=%=%=%=%=% =% =% =% =% =%/&1 Number of Returns~ &< @~ &= @~ &=G@~ &=e@~ &=(@~ &=@@~ &="@~ &=@~ & =@~ & =`@~ & =`@~ & =j@~ & =U@&/'. Amount~ '<P1~ '=I@~ '=s@~ '=@~ '=`@~ '=� A~ '=aA~ '=z@~ ' =@~ ' =@~ ' =@~ ' =,@~ ' =@'/%(0Taxable Pensions / Annuities:(<(=(=(=(=(=(=(=( =( =( =( =( =(/)1 Number of Returns~ )<} A~ )=@~ )=B@~ )= @~ )=@~ )=@@~ )= @~ )=@~ ) =Y@~ ) =@~ ) =$@~ ) =`|@~ ) =k@)/*. Amount~ *<z~ *=2@~ *=`@~ *=|�A~ *=A~ *=8v A~ *=$�A~ *=A~ * =� A~ * =@~ * =Y@~ * =@~ * =@*/+0Farm Net Income / Loss:+<+=+=+=+=+=+=+=+ =+ =+ =+ =+ =+/,1 Number of Returns~ ,<@~ ,=m@~ ,=@~ ,=@~ ,=@~ ,=@~ ,=@~ ,=@~ , =`@~ , =@~ , =@~ , =`e@~ , =R@,/-. Amount~ -<@?A~ -=�~ -=� ~ -=b~ -=@~ -=@~ -=P@~ -=@~ - =�@~ - =@~ - =O@~ - =~ - ={�-/".0Unemployment Compensation:.<.=.=.=.=.=.=.=. =. =. =. =. =.//1 Number of Returns~ /</@~ /=0u@~ /=P@~ /=<@~ /=�@~ /=@~ /=@~ /=6@~ / =p@~ / =a@~ / =T@~ / = @~ / =@//0. Amount~ 0<0�A~ 0=@~ 0=U@~ 0=t@~ 0=@@~ 0=6@~ 0=@}@~ 0=7@~ 0 =>@~ 0 =@x@~ 0 =r@~ 0 =8@~ 0 =&@0/'10Taxable Social Security Income:1<1=1=1=1=1=1=1=1 =1 =1 =1 =1 =1/21 Number of Returns~ 2<@~ 2=B@~ 2=`s@~ 2=T@~ 2=t@~ 2= )@~ 2=s@~ 2=@~ 2 =̼@~ 2 =H@~ 2 =@~ 2 = x@~ 2 =f@2/3. Amount~ 3<8y+A~ 3=m@~ 3=В@~ 3=v@~ 3=N@~ 3= A~ 3=A~ 3=p�A~ 3 =p@~ 3 =@~ 3 =@~ 3 =@~ 3 =@3/40 IRA Payments:4<4=4=4=4=4=4=4=4 =4 =4 =4 =4 =4/51 Number of Returns~ 5<@~ 5=a@~ 5=@~ 5=.@~ 5=@~ 5=y@~ 5=@~ 5=F@~ 5 =2@~ 5 =@~ 5 =@~ 5 =Y@~ 5 =N@5/6. Amount~ 6<p@~ 6=`o@~ 6=ڢ@~ 6=@~ 6=�"@~ 6=7@~ 6=@ @~ 6=W@~ 6 =@~ 6 =@~ 6 =П@~ 6 =Pu@~ 6 =h@6/(7, Student Loan Interest Deduction:7<7=7=7=7=7=7=7=7 =7 =7 =7 =7 =7/81 Number of Returns~ 8<{@~ 8=`q@~ 8=z@~ 8=J@~ 8=p@~ 8=@~ 8=@~ 8=~ 8 =~ 8 =~ 8 =~ 8 =~ 8 =8/9. Amount~ 9<@~ 9=a@~ 9=8@~ 9=^@~ 9=@~ 9=2@~ 9=:@~ 9=~ 9 =~ 9 =~ 9 =~ 9 =~ 9 =9/(:0 S.E. Health Insurance Deduction::<:=:=:=:=:=:=:=: =: =: =: =: =:/;1 Number of Returns~ ;</@~ ;=t@~ ;=G@~ ;=@~ ;=@~ ;=@~ ;=@~ ;=@~ ; =2@~ ; =l@~ ; =,@~ ; =@~ ; =@p@;/<. Amount~ <<@~ <=,@~ <=-@~ <=@~ <=@~ <=@5@~ <=@~ <=@~ < =A@~ < =6@~ < =ε@~ < =@~ < =؄@<//=0'Self-Employed Retirement Plan Payments:=<=============== == == == == ==/>1 Number of Returns~ ><@~ >=;@~ >=@]@~ >=`{@~ >=@~ >=N@~ >=@~ >=@~ > =ڣ@~ > =@~ > =З@~ > =j@~ > =P@>/?. Amount~ ?< U@~ ?=N@~ ?=l@~ ?=@~ ?=D@~ ?=4@~ ?=@~ ?=@~ ? =�@~ ? =@~ ? =@~ ? =^@~ ? =0@?/@�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:@<@=@=@=@=@=@=@=@ =@ =@ =@ =@ =@/A1 Number of Returns~ A<<�A~ A=@~ A=W@~ A=h@~ A=@~ A=p@~ A=@~ A=@@~ A =@~ A =@~ A =@~ A =T@~ A =@A/B. Amount~ B<V�$~ B=@~ B=@~ B= ]@~ B=@@~ B=P@~ B= @~ B=`$@~ B =@~ B = @~ B =v@~ B =@~ B =@B/C9 AGI Amount~ C>�=p ~ C?� �~ C?:}W~ C?�~ C?6�.~ C?~~ C?}�~ C?f~ C ?"~ C ?P�=A~ C ?N~ C ?vW~ C ?BAC:"D0Total Itemized Deductions:D<D=D=D=D=D=D=D=D =D =D =D =D =D/E1 Number of Returns~ E<PHA~ E=@~ E=V@~ E=@~ E=-@~ E=@~ E=@~ E=`a@~ E =@~ E =@~ E =;@~ E =@~ E =@E/F. Amount~ F<d~ F=@~ F=GA~ F=�A~ F=�A~ F=8�+A~ F=�,T~ F=T+A~ F =o%A~ F =ܪA~ F =DA~ F =�A~ F =WAF/!G0Total Standard Deduction:G<G=G=G=G=G=G=G=G =G =G =G =G =G/H1 Number of Returns~ H<g-A~ H=@~ H=�A~ H=� A~ H=�A~ H=8=A~ H=p@~ H=@~ H =@~ H =@~ H =؂@~ H =U@~ H =?@H/I. Amount~ I<�.D~ I=�@~ I=Ġ1A~ I=ΧJ~ I=.�;~ I=z"H~ I=l�!A~ I=@~ I =@@~ I =ɶ@~ I =@~ I =@~ I =k@I/J0Taxable Income:J<J=J=J=J=J=J=J=J =J =J =J =J =J/K1 Number of Returns~ K<�>D~ K=~ K=@~ K=P�A~ K=A~ K=p2A~ K=A~ K=@~ K =`@~ K =0@~ K =c@~ K =@~ K =؍@K/L. Amount~ L<:n~ L=~ L= A~ L=SO~ L=:~ L=F�~ L=�~ L=~ L =��~ L =�+`~ L =FA~ L =zN~ L =i�L/"M0Income Tax Before Credits:M<M=M=M=M=M=M=M=M =M =M =M =M =M/N1 Number of Returns~ N<�1A~ N=0@~ N=@~ N=A~ N=8A~ N=p2A~ N=p�A~ N=@~ N =@@~ N =0@~ N =c@~ N =@~ N =؍@N/O. Amount~ O<�~ O=0@~ O=@~ O=p�A~ O=NA~ O=z/A~ O=L�4A~ O=8T+A~ O =0~ O =A~ O =F)A~ O =�A~ O =~f)O/P0Child Tax Credit:P<P=P=P=P=P=P=P=P =P =P =P =P =P/Q1 Number of Returns~ Q<H�A~ Q=*@~ Q=_@~ Q=@~ Q=Y@~ Q=0@~ Q=@U@~ Q=@~ Q =@~ Q =$@~ Q =~ Q =~ Q =Q/R. Amount~ R<Pb A~ R=�?~ R=,@~ R=@~ R=@~ R=�@~ R=p@~ R=6@~ R =L@~ R =@~ R =~ R =~ R =R/S0Child Care Credit:S<S=S=S=S=S=S=S=S =S =S =S =S =S/T1 Number of Returns~ T<@~ T=~ T=P@~ T= @~ T=@~ T=@@~ T=@-@~ T=@~ T =@~ T =x@~ T =@~ T =@Y@~ T =5@T/U. Amount~ U<@~ U=~ U="@~ U=@~ U=Э@~ U=@~ U=@~ U=@~ U =H@~ U =q@~ U =j@~ U =G@~ U = @U/V,Education Credits:V<V=V=V=V=V=V=V=V =V =V =V =V =V/W1 Number of Returns~ W<p@~ W=~ W=2@~ W=^@~ W=@~ W=@@~ W= @~ W=K@~ W =3@~ W =~ W =~ W =~ W =W/X. Amount~ X<z@~ X=~ X=X@~ X=@~ X=@~ X= @~ X=.@~ X=]@~ X =0@~ X =~ X =~ X =~ X =X/Y0Foreign Tax Credit:Y<Y=Y=Y=Y=Y=Y=Y=Y =Y =Y =Y =Y =Y/Z1 Number of Returns~ Z<@~ Z=~ Z=@~ Z=H@~ Z=@~ Z=@~ Z=^@~ Z=@~ Z =@~ Z =@~ Z =@~ Z =0@~ Z =@y@Z/[. Amount~ [<@~ [=~ [=D@~ [=S@~ [=Z@~ [=s@~ [=@}@~ [=`z@~ [ =@~ [ =`@~ [ =(@~ [ ={@~ [ =@[/ \0General Business Credit:\<\=\=\=\=\=\=\=\ =\ =\ =\ =\ =\/]1 Number of Returns~ ]<@~ ]=~ ]=A@~ ]=b@~ ]=n@~ ]=~@~ ]=@~ ]=h@~ ] =@~ ] =r@~ ] =0{@~ ] =b@~ ] =@Z@]/^. Amount~ ^<T@~ ^=~ ^=@~ ^=S@~ ^= p@~ ^=@@~ ^= @~ ^=@~ ^ = @~ ^ =`@~ ^ =@~ ^ =@~ ^ =4@^/_0Total Credits:_<_=_=_=_=_=_=_=_ =_ =_ =_ =_ =_/`�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~ `=4@~ `=@~ `=`J@~ `=@@~ `=`@~ `=�+@~ `=V@~ ` =C@~ ` =@~ ` =8@~ ` = @~ ` =@`/a. Amount~ a<�"A~ a=�?~ a=@~ a=F@~ a=@~ a=@~ a=@@~ a=W@~ a =@~ a =@~ a ="@~ a = @~ a =C@a/b0Self-Employment Tax:b<b=b=b=b=b=b=b=b =b =b =b =b =b/c1 Number of Returns~ c<`$A~ c=@~ c=?@~ c=]@~ c=$@~ c= @~ c=@~ c=b@~ c = @~ c =@~ c =ٰ@~ c =@~ c = x@c/d. Amount~ d<^A~ d=ȩ@~ d=d@~ d=@~ d=@~ d=Pw@~ d=F@~ d=@~ d =@~ d =�@~ d =@~ d =@~ d =@d/e0 Income Tax:e<e=e=e=e=e=e=e=e =e =e =e =e =e/f1 Number of Returns~ f<fA~ f=D@~ f=� @~ f=�$A~ f=8"A~ f=A~ f=(�A~ f=@@~ f =@@~ f =2@~ f =d@~ f =@~ f =؍@f/g. Amount~ g<��~ g=v@~ g=@~ g=0HA~ g=A~ g=P,A~ g=,L~ g=( *A~ g =t(A~ g =<�A~ g =t)A~ g =(A~ g =H)g/h0Total Tax Liability:h<h=h=h=h=h=h=h=h =h =h =h =h =h/i1 Number of Returns~ i<�D~ i=6@~ i=8gA~ i=x�A~ i=A~ i=p�A~ i=A~ i=�@~ i =@@~ i =2@~ i =e@~ i =@~ i =@i/j. Amount~ j<*~ j=Į@~ j=�@~ j=A A~ j=3A~ j=.A~ j=VQ~ j=>$7~ j =6#3~ j =x7A~ j =;*A~ j =lcA~ j =T�$Aj/k0Withholding Tax:k<k=k=k=k=k=k=k=k =k =k =k =k =k/l1 Number of Returns~ l<E~ l=p@~ l=P� A~ l=A~ l=A~ l= A~ l=�A~ l= {@~ l =D@~ l =@~ l =@~ l =@~ l =x@l/m. Amount~ m<j^O~ m=@~ m=0H@~ m=�.A~ m=�A~ m=&@~ m=M~ m=�+&A~ m =�!A~ m =0% A~ m =A~ m =dA~ m =#Am/n0Estimated Tax Payment:n<n=n=n=n=n=n=n=n =n =n =n =n =n/o1 Number of Returns~ o<^A~ o= @~ o=@~ o=[@~ o=t@~ o=@~ o=@~@~ o==@~ o =!@~ o =@~ o =ӹ@~ o =@~ o =@o/p. Amount~ p<\�;A~ p=@~ p=H@~ p=/@~ p=@~ p=xA~ p=,A~ p=PVA~ p =�A~ p =p@~ p =�4A~ p =H]A~ p =ԻAp/q0Earned Income Credit:q<q=q=q=q=q=q=q=q =q =q =q =q =q/r1 Number of Returns~ r<�A~ r=\@~ r=`6@~ r=o@~ r=`@@~ r=@~ r=~ r=~ r =~ r =~ r =~ r =~ r =r/s. Amount~ s<p� A~ s=@~ s=`"@~ s=@~ s=@~ s=F@~ s=~ s=~ s =~ s =~ s =~ s =~ s =s/$t0Excess Earned Income Credit:t<t=t=t=t=t=t=t=t =t =t =t =t =t/u1 Number of Returns~ u< @~ u=@~ u=`@~ u=@>@~ u=@=@~ u=f@~ u=~ u=~ u =~ u =~ u =~ u =~ u =u/v. Amount~ v<P�A~ v=Ĕ@~ v=@~ v=p.@~ v= @~ v=&@~ v=~ v=~ v =~ v =~ v =~ v =~ v =v/w0Total Tax Payments:w<w=w=w=w=w=w=w=w =w =w =w =w =w/x1 Number of Returns~ x<JL~ x=@~ x=Xw A~ x=P� A~ x=A~ x=�A~ x=X�A~ x=@~ x =_@~ x =@~ x =;@~ x =@~ x =@x/y. Amount~ y<u�~ y=:@~ y=A~ y= 6A~ y=[!~ y=|E2A~ y=�Y~ y=*A~ y =�'A~ y =�'A~ y =�&0~ y =d�A~ y ='y/&z2Overpayment (Negative Amount):z<z=z=z=z=z=z=z=z =z =z =z =z =z/{1 Number of Returns~ {<8~ {=@~ {=M A~ {=A~ {=؂A~ {=0A~ {=H�@~ {=V@~ { =@~ { =|@~ { =¦@~ { =z@~ { =`@{/|. Amount~ |< կ�~ |=Q~ |=~ |=� ~ |= %~ |= .~ |=(�~ |=U~ | =@~ | =~ | =~ | =I~ | =�|/"}0Tax Due at Time of Filing:}<}=}=}=}=}=}=}=} =} =} =} =} =}/~1 Number of Returns~ ~<h�A~ ~=@~ ~=@~ ~= O@~ ~=s@~ ~=0@~ ~=@~ ~=@~ ~ = @~ ~ =ɸ@~ ~ =ѻ@~ ~ =\@~ ~ =Ѐ@~/. Amount~ <F�7~ =@~ =@~ =�&@~ =@~ =� @~ =؞A~ =@~  =pK�@~  =^@~  =@@~  =@~  =@/�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:<======= = = = = =/�1 Number of Returns~ �<`@~ �=<@~ �=+@~ �=Z@~ �=@~ �=@~ �=@~ �=@~ � = @~ � =@l@~ � =_@~ � =@~ � =�/�. Amount~ �<,�%A~ �=@~ �=e@~ �=XD A~ �=@~ �=� @~ �=P@~ �=d@~ � =@~ � =p@~ � =@~ � ={@~ � =�/#�0State and Local Income Tax:�<�=�=�=�=�=�=�=� =� =� =� =� =�/�1 Number of Returns~ �<BA~ �=@~ �=@~ �=.@~ �=m@~ �=<@~ �=@~ �=K@~ � = @~ � =@~ � =(@~ � =@~ � =@�/�. Amount~ �<z{Y~ �=^@~ �=@~ �=@~ �=@~ �=�A~ �=HpA~ �=$A~ � =} A~ � =�@~ � =�A~ � =J@~ � =@�/�0Real Estate Tax:�<�=�=�=�=�=�=�=� =� =� =� =� =�/�1 Number of Returns~ �< A~ �=d@~ �=@~ �=0@~ �=@~ �=`f@~ �=@<@~ �=@@~ � =`@~ � =@~ � =@~ � =@~ � =@�/�. Amount~ �<k#~ �="@~ �=@~ �=@@~ �=@~ �= @~ �=�A~ �=@~ � =@~ � =@~ � =z@~ � =o@~ � =@�/�0Taxes Paid Deduction:�<�=�=�=�=�=�=�=� =� =� =� =� =�/�1 Number of Returns~ �<8A~ �=ؙ@~ �=@~ �=@~ �=@~ �=@~ �=@~ �=g@~ � =@~ � =@~ � =?@~ � =@~ � =@�/�. Amount~ �<�~ �=µ@~ �=@~ �=�@~ �=@~ �=PVA~ �=NA~ �=jA~ � =A~ � =�A~ � = A~ � =R@~ � =H�A�/ �0Interest Paid Deduction:�<�=�=�=�=�=�=�=� =� =� =� =� =�/�1 Number of Returns~ �<,WA~ �=d@~ �=@~ �=K@~ �=s@~ �=@~ �=@~ �={@~ � =�@~ � =W@~ � =u@~ � =$@~ � =8@�/�. Amount~ �<>1p~ �=9@~ �=@~ �=z@~ �=j@~ �=�A~ �=&� ~ �=$�A~ � =X� A~ � =@@~ � = @~ � =(@~ � =�@�/ �0Contributions Deduction:�<�=�=�=�=�=�=�=� =� =� =� =� =�/�1 Number of Returns~ �<`PA~ �=~ �=@~ �=�*@~ �=@~ �=@~ �=@~ �=@~ � =@~ � =@~ � =@~ � =l@~ � =P@�/�3 Amount~ �@O;~ �A~ �Aϳ@~ �A@P@~ �Ao@~ �A� @~ �AA~ �A8 A~ � A@~ � AH@~ � A@~ � Ak@~ � AZA�/�B FOOTNOTES:�B* - Less than $500.J�BB** - Omitted to avoid disclosure of specific taxpayer information.:�42Details may not add to totals because of rounding.V�BNThis table presents aggregates of all returns filed and processed through the T�BLIndividual Master File (IMF) system during Calendar Year 2000. In general, L�BDduring administrative or Master File processing, taxpayer reporting V�BNdiscrepancies are corrected only to the extent necessary to verify the income W�BOtax liability reported. Most of the other corrections to the taxpayer records Q�BIused for these statistics could not be made because of time and resource W�BOconstraints. The statistics in this table should, therefore, be used with the N�BFknowledge that some of the data have not been perfected or edited for �Bstatistical purposes.S�BKClassification by State was usually based on the taxpayer's home address. ��l��Q��W��V����\��X��W��V����V��T��R��R��U��Z��Z��X��[��Y��T��S��R��W��Y��Y��U��3��>��^��\��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�%�> ��" ������������������������������