�\pjnwill00 (�0� �'D_3|�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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"#Michigan6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =R"~ 9@~ 9-A~ 9p�'A~ 9�$~ 9^�1~ 9lJ$A~ 9A~ 9 A~ 9@~ 9�6@~ 9@~ 9n@ /" .Dependent Exemptions Count~ =Z�~ 9J@~ 9�A~ 9�A~ 9A~ 9"~ 9d&~ 9��?�� 1 Number of Returns~ =~� ~ 9@~ 9@~ 9 @~ 9 $@~ 9@J@~ 9P�@~ 9`@~ 9@~ 9P@~ 9~@~ 9@~ 9d@ /!. Amount~ !=E~ !9~ !9 A~ !9A~ !9X�A~ !9f:-~ !9@�)A~ !9L&~ ! 91~ ! 9A~ ! 9(A~ ! 9(J A~ ! 9�5A!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=4F.A~ #9@~ #9pj@~ #9 :@~ #9@~ #9@�A~ #9 aA~ #9@�@~ # 9�7@~ # 9@~ # 9 @~ # 9 @~ # 9Z@#/$. Amount~ $=1~ $9X�A~ $9СA~ $9 BA~ $9xf A~ $9D�A~ $9)A~ $9 )A~ $ 9 L~ $ 9h)A~ $ 9ʀ�~ $ 9�M~ $ 9R�1$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=(�A~ &9@~ &9@~ &9@Q@~ &9(@~ &9�@~ &9`@~ &9@~ & 9E@~ & 9@~ & 9@~ & 9h@~ & 9@y@&/'. Amount~ '=�~ '9@@~ '9`@~ '9( A~ '9z A~ '9A~ '9.�#~ '9�A~ ' 9hA~ ' 9x9 A~ ' 9 sA~ ' 9�=@~ ' 9 @'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=�*A~ )9l@~ )9@~ )9`�A~ )9P@~ )9A~ )9A~ )9pB@~ ) 9j@~ ) 9|@~ ) 9J@~ ) 9 @~ ) 9D@)/*. Amount~ *=zm�~ *9@~ *9,'A~ *98A~ *9Fx]~ *9�9�~ *9 AA~ *9|4A~ * 9FG~ * 9�>A~ * 9�A~ * 9@~ * 9@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=`k@~ ,9@~ ,9V@~ ,9@~ ,9@~ ,9@~ ,9f@~ ,9@~ , 9@~ , 9x@~ , 9`@~ , 9g@~ , 9@Z@,/-. Amount~ -=~ -9`~ -9~ -9 ~ -9~ -9~ -9 ~ -90z@~ - 9@~ - 9p@~ - 9~ - 9\~ - 9-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=A~ /9|@~ /9@k@~ /9�@~ /9@~ /9`@~ /9e@~ /9@~ / 9~@~ / 9@~ / 9@~ / 9V@~ / 9E@//0. Amount~ 0=.~ 09@~ 09@~ 09[A~ 09mA~ 09�A~ 09�A~ 09@q@~ 0 9@~ 0 9ʳ@~ 0 9@~ 0 9z@~ 0 9 e@0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=�7A~ 29@b@~ 29@@~ 29@~ 29@~ 29@~ 29�@~ 29K@~ 2 9@@~ 2 9~@~ 2 9"@~ 2 9@~ 2 9@@2/3. Amount~ 3=V2�~ 39@~ 39@~ 39d@~ 39@~ 39"A~ 39h,A~ 39A~ 3 9({A~ 3 90@~ 3 9ȨA~ 3 9@~ 3 9{@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=y@~ 59@w@~ 59e@~ 59Y@~ 59s@~ 59@@~ 59@~ 59@~ 5 9`@~ 5 9@~ 5 9f@~ 5 9X@~ 5 9k@5/6. Amount~ 6=A~ 69@~ 69Q@~ 69@~ 69<@~ 69@~ 69@@~ 69@~ 6 9@~ 6 9 @~ 6 9%@~ 6 9@~ 6 9x@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=0G�@~ 89s@~ 895@~ 89@~ 89@.@~ 89@~ 89@@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=c@~ 99h@~ 99@~ 99@~ 99@~ 99@@~ 99@~ 99~ 9 9~ 9 9~ 9 9~ 9 9~ 9 99/(:0 S.E. Health Insurance Deduction::=:9:9:9:9:9:9:9: 9: 9: 9: 9: 9:/;1 Number of Returns~ ;=B@~ ;9P@~ ;9E@~ ;9;@~ ;9@~ ;9@~ ;9@~ ;9 @~ ; 9R@~ ; 9@~ ; 9@~ ; 9(@~ ; 9@;/<. Amount~ <=MA~ <9H@~ <9@~ <9�$@~ <9@@~ <92@~ <9@~ <9E@~ < 9@~ < 9j@~ < 9@@~ < 9!@~ < 9 @<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >9L@~ >9 r@~ >9p@~ >9@~ >9X@~ >9@~ >9@~ > 9@~ > 9F@~ > 9ʹ@~ > 90@~ > 9@t@>/?. Amount~ ?=DA~ ?9q@~ ?9@@~ ?9Ԡ@~ ?9®@~ ?9J@~ ?9@#@~ ?9@1@~ ? 9`@~ ? 9V@~ ? 97@~ ? 9?@~ ? 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= %A~ A9ѱ@~ A9~@~ A9 @~ A9P;@~ A9 �A~ A9xA~ A9`M@~ A 9@~ A 9S@~ A 9@~ A 9Z@~ A 9|@A/B. Amount~ B=&[~ B9@~ B9�9@~ B9@~ B9P@~ B98C A~ B9P� A~ B9�!A~ B 9�A~ B 9� @~ B 9خA~ B 9`N@~ B 9@@B/C: AGI Amount~ C>"b1~ C?X!:~ C?$~ C?6�~ C?�7�~ C?n~ C?Z ~ C?. ~ C ?�=�~ C ?k~ C ?�~ C ?�~ C ?j]C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=O_~ E9@~ E9@~ E9@~ E9@~ E9A~ E9iA~ E94�A~ E 9m A~ E 9@@~ E 9(@~ E 9@~ E 9@E/F. Amount~ F=L ~ F9@~ F9Pj A~ F9#A~ F9ʒB~ F9h�~ F9\W~ F9n_~ F 9~ F 9JMY~ F 9f}~ F 9�#A~ F 9� LF/!G0Total Standard Deduction:G=G9G9G9G9G9G9G9G 9G 9G 9G 9G 9G/H1 Number of Returns~ H=�~ H9@ @~ H9� -A~ H9p+~ H9$aA~ H9A~ H90V A~ H9@@~ H 9@~ H 9@~ H 9@~ H 90z@~ H 9 j@H/I. Amount~ I=J~ I9`@~ I960�~ I97�~ I9fEA~ I9�~ I9_~ I9A~ I 9С@~ I 9C@~ I 9@~ I 9,@~ I 9X@I/J0Taxable Income:J=J9J9J9J9J9J9J9J 9J 9J 9J 9J 9J/K1 Number of Returns~ K=t� K9** K9**~ K9n�&~ K9^�#~ K9`1~ K9n�(~ K9\�A~ K 9| A~ K 9 @~ K 9�2@~ K 9@~ K 9d@K/L. Amount~ L=`+# L9** L9**~ L9�2�~ L9R�~ L9�~ L9�~ L9�3:~ L 9F~ L 9^~ L 9fo~ L 9Nv~ L 9dL/"M0Income Tax Before Credits:M=M9M9M9M9M9M9M9M 9M 9M 9M 9M 9M/N1 Number of Returns~ N=LA~ N9K@~ N9 �A~ N9(R#A~ N9#~ N9(A~ N9n�(~ N9`�A~ N 9| A~ N 9 @~ N 9�2@~ N 9@~ N 9d@N/O. Amount~ O=Z~ O9b@~ O9@~ O9^�$~ O96J~ O9`4IA~ O9O-~ O9�~ O 9�6~ O 9L>A~ O 9:~ O 9\*>A~ O 9�QAO/P0Child Tax Credit:P=P9P9P9P9P9P9P9P 9P 9P 9P 9P 9P/Q1 Number of Returns~ Q=XH,A~ Q9A@~ Q9y@~ Q900@~ Q9�A~ Q9 \ A~ Q9JA~ Q90A~ Q 9@7@ Q 9**~ Q 9 Q 9**~ Q 9Q/R. Amount~ R=~&A~ R9@~ R9B@~ R9I@~ R9@~ R9�, A~ R9ȍ A~ R90@~ R 9@ R 9**~ R 9 R 9**~ R 9R/S0Child Care Credit:S=S9S9S9S9S9S9S9S 9S 9S 9S 9S 9S/T1 Number of Returns~ T=qA T9** T9**~ T9@~ T9@s@~ T9 @~ T9N@~ T9@~ T 9�@~ T 9ү@~ T 9 @~ T 9 q@~ T 9R@T/U. Amount~ U=o@ U9** U9**~ U9$@~ U9<@~ U9@~ U9@@~ U9@~ U 9=@~ U 9@~ U 9@~ U 9`a@~ U 9E@U/V,Education Credits:V=V9V9V9V9V9V9V9V 9V 9V 9V 9V 9V/W1 Number of Returns~ W= � A W9**~ W9+@~ W9`@~ W9@~ W9@~ W9'@~ W9@~ W 9[@~ W 9@ W 9** W 9**~ W 9W/X. Amount~ X=WA X9**~ X9Ơ@~ X9@~ X9@~ X9@~ X9d@~ X9@N@~ X 9@W@~ X 9@ X 9** X 9**~ X 9X/Y0Foreign Tax Credit:Y=Y9Y9Y9Y9Y9Y9Y9Y 9Y 9Y 9Y 9Y 9Y/Z1 Number of Returns~ Z=� A Z9** Z9**~ Z9I@~ Z9@~ Z9@~ Z9@~ Z9@~ Z 9�?@~ Z 9@~ Z 9@~ Z 9@~ Z 9@Z/[. Amount~ [=r@ [9** [9**~ [9|@~ [9(@~ [94@~ [9@~ [9@~ [ 9@~ [ 9@~ [ 9@~ [ 9h@~ [ 9@[/ \0General Business Credit:\=\9\9\9\9\9\9\9\ 9\ 9\ 9\ 9\ 9\/]1 Number of Returns~ ]=@~ ]9~ ]9G@~ ]9q@~ ]9x@~ ]9<@~ ]9@@~ ]9@~ ] 9@~ ] 98@~ ] 9@~ ] 9@z@~ ] 9@x@]/^. Amount~ ^=@~ ^9~ ^9(@~ ^9c@~ ^90x@~ ^9@~ ^9^@~ ^94@~ ^ 9F@~ ^ 9L@~ ^ 9@~ ^ 9@~ ^ 9@^/_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~ `=VhL~ `9Q@~ `9F@~ `9A~ `9P�A~ `9�)A~ `90�A~ `9�A~ ` 9@@~ ` 9@~ ` 9@~ ` 9@~ ` 9@`/a. Amount~ a=Z9G~ a9.@~ a9n@~ a9@~ a9@~ a9ȩA~ a9A~ a9�*A~ a 9@~ a 9T@~ a 9@~ a 9@~ a 90@a/b0Self-Employment Tax:b=b9b9b9b9b9b9b9b 9b 9b 9b 9b 9b/c1 Number of Returns~ c=HuA~ c9(@~ c9@~ c9@a@~ c9�@~ c9X@~ c9`,@~ c9`@~ c 9@~ c 9@~ c 9�@~ c 9@~ c 9\@c/d. Amount~ d=�:+A~ d9@~ d9@~ d9@~ d9@~ d9A~ d9(gA~ d9@~ d 9@~ d 9@~ d 9@&@~ d 91@~ d 9K@d/e0 Income Tax:e=e9e9e9e9e9e9e9e 9e 9e 9e 9e 9e/f1 Number of Returns~ f=wKA~ f9^@~ f9|A~ f9T!A~ f9 A~ f9n0~ f9vv(~ f9A~ f 9} A~ f 9� @~ f 94@~ f 9@~ f 9h@f/g. Amount~ g=G~ g9h@~ g9 J@~ g9 ~ g9jB~ g9.�~ g9@~ p 9x "A~ p 9?bp/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=o!~ r9@~ r9H� A~ r9x=A~ r9 5@~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s=4~ s9@~ s9pfA~ s9XA~ s9pF@~ s9a@~ s9~ s9~ s 9~ s 9~ s 9~ s 9~ s 9s/$t0Excess Earned Income Credit:t=t9t9t9t9t9t9t9t 9t 9t 9t 9t 9t/u1 Number of Returns~ u=T�A~ u9 @~ u9F A~ u9pA~ u9`@~ u9X@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=�$.~ v9L@~ v9LA~ v9�A~ v9@~ v9D@~ 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=:�~ x9b@~ x9H�)A~ x9�,~ x9!A~ x9(A~ x9d(~ x9A~ x 9(h A~ x 9@~ x 9�@~ x 9@~ x 9a@x/y. Amount~ y=P~ y9`@~ y9n &~ y9VrW~ y9i~ y9H�~ y9�4`~ y9~ y 9*~ y 9y~ y 9~{�~ y 9�o~ y 9�7NAy/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z 9z 9z 9z/{1 Number of Returns~ {=�'�~ {9@~ {9/~ {9,#A~ {9l�A~ {9na&~ {9dZA~ {9 A~ { 9�@~ { 9@:@~ { 9@~ { 9@~ { 9H@{/|. Amount~ |=.~ |9M~ |9x� ~ |9�~ |9T#~ |9��~ |9Zo�~ |9X$~ | 9P~ | 9 ~ | 9~ | 9~ | 9� |/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9} 9} 9} 9}/~1 Number of Returns~ ~=�,A~ ~9x@~ ~9P@~ ~9@~ ~9p@~ ~9A~ ~9�A~ ~9�@~ ~ 9�@~ ~ 9�@~ ~ 9@~ ~ 9q@~ ~ 9@~/. Amount~ =�~ 9@~ 9^@~ 9`b@~ 9{@~ 9 A~ 9A~ 9�A~  9A~  9P� A~  9f!A~  9JA~  9U1/�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=�A~ �9<@~ �9@~ �9'@~ �9�@~ �9 @~ �90@~ �9@~ � 9R@~ � 9@~ � 9|@~ � 9D@~ � 9@�/�. Amount~ �=�.,A~ �9@~ �9�?@~ �9xyA~ �9A~ �9H A~ �9l@~ �9#@~ � 9�.@~ � 9@~ � 9@~ � 9@~ � 9@r@�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=[~ �9Ȩ@~ �9J@~ �9�@~ �9�6@~ �9�<A~ �9A~ �9|�A~ � 9O A~ � 9@~ � 9@@~ � 9@~ � 9@�/�. Amount~ �=n~ �9@~ �9\@~ �9v@~ �9@~ �9A~ �9`�1A~ �9v~@~ � 9RB~ � 9p�A~ � 9ְ+~ � 94A~ � 9(�"A�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=W~ �9Ȱ@~ �93@~ �9`;@~ �9`@~ �9�A~ �9 oA~ �94�A~ � 9J A~ � 9 @~ � 9B@~ � 9X@~ � 9@�/�. Amount~ �=�-�~ �9@~ �9@~ �9p@~ �98A~ �9�<A~ �9�.&A~ �9޺$~ � 9�"A~ � 9(� A~ � 9A~ � 9@@~ � 9K@�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=}_~ �9@~ �9@@~ �9@5@~ �9@~ �9A~ �9A~ �9A~ � 9Hr A~ � 9 @~ � 9.@~ � 9@~ � 9@�/�. Amount~ �=~I~ �9@~ �9@~ �9t@~ �9`� A~ �9e.A~ �9�7v~ �9V:A~ � 9�j~ � 9y#A~ � 9 �/A~ � 9qA~ � 9΋*�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=:S~ �9y@~ �9@~ �9@~ �9`@~ �9A~ �9xA~ �9)A~ � 9�A~ � 9@~ � 9@~ � 9@~ � 9̭@�/�. Amount~ �="b~ �9M@~ �9@~ �9� A~ �9iA~ �9�Z~ �9�~ �9.Wr~ � 9e~ � 96�!~ � 9V,~ � 9.A~ � 9b A�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=&nU~ �9~ �9@~ �9�%@~ �9`@~ �9A~ �9�A~ �9,�A~ � 9t A~ � 9@~ � 9[@~ � 9@~ � 9J@�/�3 Amount~ �@v� ~ �A~ �AT@~ �A0A@~ �ApA~ �AT�A~ �A�'A~ �Avi'~ � A9$A~ � AP A~ � AA~ � AXA~ � A@�&A�/�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��W��Q��X��U��=��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.S�CKOther Areas includes, for example, returns filed from Army Post Office and M�CEFleet Post Office addresses by members of the armed forces stationed T�CLoverseas; returns filed by other U.S. citizens abroad; and returns filed by Q�CIresidents of Puerto Rico with income from sources outside Puerto Rico or 9�C1with income earned as U.S. Government employees. L�CDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�CHComputing Center, Master File Service Support Branch. Unpublished data.= xZ�%�> ��" ������������������������������