�\pjnwill00 (�0� �' D`8|�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 $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"#North Carolina6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =z\�~ 9@~ 9Q+~ 9&A~ 9`{!A~ 9 �#A~ 9(�A~ 9(9A~ 9T�@~ 9o@~ 9@"@~ 9@~ 9@ /" .Dependent Exemptions Count~ =�~ 9@~ 9~ A~ 9lA~ 9hA~ 9܋A~ 9A~ 9hA~ 9@~ 9�-@~ 9�)@~ 9@~ 9@@ / .Joint Returns Count~ =&X~ 9@~ 9 @~ 9XQA~ 9A~ 9 A~ 9oA~ 9|A~ 9 @~ 9O@~ 9 @~ 9~@~ 9@ / .Single Returns Count~ =X~ 9@~ 98�A~ 9A~ 9A~ 98� A~ 9@!@~ 9�:@~ 9:@~ 9|@~ 9*@~ 9@~ 9v@ / .Head of Household Count~ =&�$~ 9@~ 9��@~ 9 A~ 9A~ 9W@~ 9@~ 9t@~ 9@~ 90@~ 9H@~ 9Z@~ 9B@ /.Number of Farm Returns~ =@~ 9Ρ@~ 9@~ 9 @~ 9@~ 9t@~ 9@~ 9p@~  9"@~  90@~  9|@~  9r@~  9g@/#.Paid Preparer Returns Count~ =�#~~ 9@~ 9h�A~ 9,{A~ 9�A~ 9<'~ 9A~ 9p$"A~ 9tOA~ 9�A~  9@~  9 @~  9 @~  9@~  9$@/. Amount~ =��~ 9�A~ 9Vò~ 9�,~ 9~ 9^,~ 9H~ 92�!~  9n~  9nN~  9M�~  9�~  9\MBA/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =h~ 9@~ 98!A~ 9�* A~ 9} A~ 9~A~ 9@�A~ 9xBA~  9@G@~  9@~  9 @~  9@~  9j@/. Amount~ =Z~ 9`@~ 9��@~ 9D�A~ 9`\A~ 9�<A~ 9jA~ 9P�A~  9̈A~  9A~  9cA~  9H� A~  9JA/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ =t@~ 9@~ 9@~ 9@~ 9F@~ 9@@~ 9@@~ 9m@~  9q@~  9[@~  9@~  9@~  9@/. Amount~ =y.A~ 9@~ 9@~ 9@@~ 9 @~ 9Ђ@~ 90@~ 9`@~  9p@~  9m@~  9BA~  9O@~  9�A/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ =82(A~ 9b@~ 9D@~ 90@~ 9p@~ 9H"A~ 9A~ 9@@~  90@~  9�.@~  9�@~  9@~  9\@/. Amount~ =FA~ 9@~ 9 @~ 9p@~ 9@~ 9X�A~ 9@�A~ 9�5A~  9A~  9A A~  9]A~  9A~  9dA/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ =�&A~ 9@~ 9n@~ 9@~ 9\@~ 9P�A~ 9�9 A~ 9`k@~  9h@~  9@~  9@~  9u@~  9@/. Amount~ =)~ 9u@~ 9~@~ 9 @~ 9@`@~ 9�@~ 9(�A~ 9@@~  9�@~  9`@~  9`;@~  9@~  9�@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =A~ 9@~ 9@~ 9� @~ 9@~ 9`@~ 9@~ 9@~ 9@~ 9@~ 9*@~ 92@~ 9H@ /!. Amount~ !=>g*~ !9w~ !9& A~ !9�A~ !9>A~ !9\1&A~ !9�&A~ !9TlA~ ! 9'~ ! 9sA~ ! 9n�,~ ! 90yA~ ! 9A!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #=t�#A~ #9z@~ #9�7@~ #9@~ #9@~ #9@~ #9@~ #9@~ # 9p=@~ # 9�$@~ # 9`o@~ # 9¼@~ # 9`@#/$. Amount~ $=ư<~ $9@~ $9@~ $9�@~ $9@�A~ $9 �A~ $9T�!A~ $9`�!A~ $ 9,A~ $ 9{'~ $ 9k~ $ 9nF~ $ 9:D�$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &= A~ &9@~ &9 @~ &9@@~ &9_@~ &9@&@~ &9]@~ &9@@~ & 9�,@~ & 9d@~ & 9@~ & 9@~ & 9t@&/'. Amount~ '=>Պ~ '9r@~ '9?@~ '9 sA~ '9ЪA~ '9x�A~ '9x A~ '9sA~ ' 9ĀA~ ' 9�&A~ ' 9� A~ ' 9@~ ' 9@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=�$~ )9@~ )9B@~ )9h@~ )9@~ )90�@~ )9y@~ )9@~ ) 9`@~ ) 9@~ ) 9u@~ ) 9@~ ) 9@)/*. Amount~ *=ʔ�~ *9@~ *9hA~ *9Ve2~ *97~ *9e~ *9Nqo~ *9C~ * 9�*A~ * 9A~ * 9ĩA~ * 9@~ * 9@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=3@~ ,9d@~ ,9@~ ,9@~ ,9@~ ,9:@~ ,9@~ ,9A@~ , 9@~ , 9@~ , 9@~ , 9pr@~ , 9g@,/-. Amount~ -=Pj~ -9~ -9V~ -9~ -9j~ -9�~ -9~ -9~ - 9d~ - 9~ - 92~ - 9U~ - 9�-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /= dA~ /9~@~ /9[@~ /9 @~ /9@@~ /9@@~ /9@@~ /9@~ / 9@~ / 9@~@~ / 9o@~ / 94@~ / 9@//0. Amount~ 0=(�A~ 09(@~ 09�@~ 09@~ 09@~ 090@~ 09@~ 09@~ 0 9.@~ 0 9l@~ 0 9@~ 0 9Q@~ 0 9E@0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=�?A~ 29L@~ 29@~ 29Z@~ 29@~ 29�@~ 29@~ 29A@~ 2 9@~ 2 9s@~ 2 9ܺ@~ 2 9@@~ 2 9@2/3. Amount~ 3=�">A~ 39s@~ 39J@~ 39@~ 39Ђ@~ 39h A~ 39V(~ 39h'A~ 3 9X� A~ 3 9�@~ 3 9g@~ 3 9{@~ 3 9@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=@~ 59u@~ 59X@~ 59@~ 59@~ 59@~ 59@~ 59@~ 5 9@~ 5 9d@~ 5 9j@~ 5 9 |@~ 5 9b@5/6. Amount~ 6=qA~ 69@~ 69@~ 69@~ 69@@~ 69@~ 69@~ 69@~ 6 9/@~ 6 9@~ 6 9c@~ 6 9@~ 6 9@@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=@~ 89n@~ 89T@~ 89@~ 89@~ 89S@~ 89@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9= @~ 99e@~ 99@~ 99i@~ 99,@~ 99�8@~ 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~ ;=J@~ ;9@~ ;9@@~ ;9Y@~ ;9b@~ ;9@.@~ ;9@~ ;9@~ ; 9@~ ; 9f@~ ; 9@~ ; 9(@~ ; 9@;/<. Amount~ <=A~ <9̡@~ <9f@~ <9@F@~ <9@~ <9@~ <9@@~ <9C@~ < 9@~ < 9@~ < 9/@~ < 9@~ < 9r@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >9J@~ >9j@~ >9@~ >9`@~ >9@~ >9@~ >9@~ > 9@~ > 9@~ > 9@~ > 9X@~ > 9Ps@>/?. Amount~ ?=Xk A~ ?9p@~ ?9 u@~ ?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��[��\��]��^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=$~ A9ݰ@~ A9r@~ A94@~ A9@@~ A9CA~ A9@~ A9�@~ A 9@~ A 9@~ A 9M@~ A 9Ԯ@~ A 9@A/B. Amount~ B=*P~ B9@~ B9 E@~ B9Y@~ B9�*@~ B9T A~ B98, A~ B9*A~ B 9�?A~ B 90O@~ B 9�A~ B 9� @~ B 9@L@B/C: AGI Amount~ C>._�"~ C?ر+~ C?��~ C?,deA~ C?b\~ C?N�~ C?U�~ C?� ~ C ?v٦~ C ?� �~ C ? ~ C ?{F~ C ? >C;"D0Total Itemized Deductions:D=D9D9D9D9D9D9D9D 9D 9D 9D 9D 9D/E1 Number of Returns~ E=pH~ E9۴@~ E9@~ E9@~ E9�@~ E9X�A~ E9A~ E9PA~ E 90@~ E 9@~ E 9@~ E 9,@~ E 9Ԫ@E/F. Amount~ F=u�~ F904�@~ F9_ A~ F98�$A~ F9zK~ F9B�~ F9�$~ F9;�~ F 9i�~ F 9H�1A~ F 9L�~ l9߸@~ l9H!A~ l9(~ l9 ~ l9"A~ l9hA~ l9�A~ l 9�@~ l 9k@~ l 9U@~ l 9A@~ l 9t@l/m. Amount~ m=B~ m9�9@~ m9 A~ m9�-5~ m9�8S~ m9�~ m9� �~ m9~ m 9,�>A~ m 9� 8~ m 9�3h~ m 9�+~ m 9t/m/n0Estimated Tax Payment:n=n9n9n9n9n9n9n9n 9n 9n 9n 9n 9n/o1 Number of Returns~ o= �A~ o9@~ o9@~ o9`i@~ o9@~ o9 @~ o9@~ o9 @~ o 9@~ o 9@~ o 9@~ o 9&@~ o 9@o/p. Amount~ p=~ p9@~ p9@X@~ p9@~ p9@~ p9pb A~ p9x�A~ p9đA~ p 9�A~ p 9A~ p 9�*A~ p 9l�A~ p 9 /Ap/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=�'~ r9@~ r9 A~ r9�:A~ r9tA~ r9؟@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s=F@~ s9@~ s9A~ s9~�$~ s9)A~ s9_@~ s9~ s9~ s 9~ s 9~ s 9~ s 9~ s 9s/$t0Excess Earned Income Credit:t=t9t9t9t9t9t9t9t 9t 9t 9t 9t 9t/u1 Number of Returns~ u= ~ u9@@~ u9`> A~ u9NA~ u9@~ u9|@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=I,A~ v9D@~ v9 KA~ v9 A~ v9pw@~ v9;@~ v9~ v9~ v 9~ v 9~ v 9~ v 9~ v 9v/w0Total Tax Payments:w=w9w9w9w9w9w9w9w 9w 9w 9w 9w 9w/x1 Number of Returns~ x= JA~ x9@~ x9>�%~ x9ء%A~ x9)!A~ x94�#A~ x9oA~ x9PA~ x 9 �@~ x 9K@~ x 9`@~ x 9@~ x 9@x/y. Amount~ y=�(f~ y9@~ y9X2!A~ y9t7A~ y9ga~ y9FA~ y9� �~ y9�~ y 9:!�~ y 9R3A~ y 9�3�~ y 9�Q~ y 92<�y/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z 9z 9z 9z/{1 Number of Returns~ {=�~ {9̽@~ {9ܛ!A~ {9�;#A~ {9DwA~ {9A~ {9P�A~ {9@~ { 9@~ { 9@~ { 9c@~ { 9@~ { 9}@{/|. Amount~ |=&Y~ |9@y~ |95~ |9�40~ |9@P#~ |9[�~ |9\#~ |9�~ | 97 ~ | 9~ | 9p~ | 9 ~ | 9 |/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9} 9} 9} 9}/~1 Number of Returns~ ~=v�.~ ~9@~ ~9}@~ ~9@@~ ~9@~ ~9�A~ ~9�@~ ~9@~ ~ 9�@~ ~ 9@@~ ~ 9@@~ ~ 9@~ ~ 9:@~/. Amount~ =8sDA~ 9@~ 9@~ 9p-@~ 9@~ 9 A~ 9A~ 9� A~  9,CA~  9A~  9�A~  9A~  9 �A/�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=� A~ �9@~ �9$@~ �9@~ �9Q@~ �9p@~ �9@~ �9@~ � 9@~ � 9Ѝ@~ � 9@~ � 9E@~ � 9"@�/�. Amount~ �=ZC~ �9@@~ �9P@~ �9pA~ �9uA~ �9tWA~ �9�*A~ �9Љ@~ � 9�9@~ � 9@~ � 9p@~ � 9v@~ � 9؄@�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=zVE~ �9@~ �9@~ �9@~ �9@~ �9VA~ �9x\A~ �9AA~ � 9@~ � 9@~ � 9 @~ � 9@~ � 9@�/�. Amount~ �=R~ �9@~ �9Z@~ �9@~ �9P8@~ �9~� ~ �9>�>~ �91~ � 92~ � 90oA~ � 9 �(A~ � 9(mA~ � 9�#�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=~@~ �9ٰ@~ �9@~ �9@x@~ �9@@~ �9F A~ �9XA~ �9�+A~ � 9P5@~ � 9@~ � 9@~ � 9 @~ � 9@�/�. Amount~ �=[Z~ �9g@~ �9 @~ �9@~ �9п@~ �9 A~ �9A~ �9 A~ � 9H� A~ � 9j@~ � 9A~ � 9A@~ � 9� @�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�2A~ �9@~ �9@A@~ �9@~ �9@~ �9|�A~ �9t�A~ �9A~ � 9@~ � 9@~ � 9@~ � 97@~ � 9@�/�. Amount~ �=* �~ �9@~ �9 @~ �9@~ �9�' A~ �9~�1~ �9�W~ �90A~ � 9L�0A~ � 9(3A~ � 9-A~ � 9QA~ � 9$�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=[>~ �90@~ �9@~ �9@~ �9 @~ �9a A~ �9A~ �9@TA~ � 9�@~ � 9 @@~ � 9 X@~ � 9@~ � 9@�/�. Amount~ �=j,�~ �9`@~ �9@~ �9 A~ �9(A~ �9βU~ �9it~ �9jK~ � 9.�?~ � 9BA~ � 9x6"A~ � 9�A~ � 9DA�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=/A~ �9~ �9@~ �9`@~ �9p@~ �9 A~ �98�A~ �9A~ � 9l@~ � 9�'@~ � 9�@~ � 9@~ � 9l@�/�3 Amount~ �@2~ �A~ �A0@~ �A�@~ �A@aA~ �A�&A~ �Ad�%A~ �A4�A~ � AA~ � A� A~ � AuA~ � AQA~ � 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��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�%�> ��" ������������������������������