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					Tax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,
By State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002
(Amounts are in thousands of dollars)


                                                                                                                                                                     Size of Adjuste
                           Nebraska                                    Breakeven             $0.01              $10,000             $20,000             $30,000
                                                  Total                  and                Under               Under               Under               Under
                                                 Returns                 Loss               $10,000             $20,000             $30,000             $50,000


Returns Count                                               805,959                10,944             165,649             143,155             122,595             153,683

Joint Returns Count                                         350,116                 4,880              11,900              29,878              37,026              84,975

Single Returns Count                                        372,002                 5,563             139,049              88,126              63,540              53,273

Head of Household Count                                      74,054                  312               13,173              22,550              19,563              13,407

Number of Farm Returns                                       51,051                 4,438               5,779               7,768               7,662              11,820

Paid Preparer Returns Count                                 486,862                 9,547              84,655              86,697              73,589              97,108

Salaries and Wages:

  Number of Returns                                         692,580                 4,179             138,049             114,462             107,108             137,749

   Amount                                                 23,903,611               67,507             669,226           1,606,036           2,457,079           4,859,646

Taxable Interest Income:

  Number of Returns                                         461,580                 7,427              65,231              62,168              56,938              94,510

   Amount                                                  1,318,707               26,887              53,315             137,628             118,688             199,929

Tax-exempt Interest:

  Number of Returns                                          32,546                  364                1,765               3,052               2,974               5,886

   Amount                                                   299,714                 3,888               5,134              10,484              12,535              32,161

Dividends Received:

  Number of Returns                                         216,812                 3,865              25,175              24,387              22,140              40,766

   Amount                                                   536,264                 6,788              17,096              32,989              29,523              55,827

State and Local Refunds:

  Number of Returns                                         133,171                  479                1,500               4,559               9,238              30,397

   Amount                                                   101,284                 1,408                682                1,821               3,833              14,994

Business or Profession Net Income (less loss):

  Number of Returns                                         117,405                 3,454              14,411              15,563              14,934              26,246

   Amount                                                   952,955             -36,896                35,218              72,967              79,486             160,739

Net Capital Gain (less loss):

  Number of Returns                                         195,733                 5,642              22,670              22,101              20,371              36,588

   Amount                                                  1,601,077               39,553               9,574              28,000              32,528              64,963

Taxable IRA Distributions:

  Number of Returns                                          66,144                  512                4,961              11,984               9,573              14,003

   Amount                                                   566,550                 5,557              14,314              51,918              52,173              93,181

Taxable Pensions / Annuities:

  Number of Returns                                         125,359                 1,078              10,419              23,738              19,024              26,888

   Amount                                                  1,525,666                7,290              38,185             163,915             177,621             316,004

Farm Net Income / Loss:
  Number of Returns                          50,580      4,386      5,738      7,713       7,600      11,727

  Amount                                     -89,480   -144,799   -18,056     -12,111      -2,269     13,842

Unemployment Compensation:

  Number of Returns                          33,206        115      4,312      8,146       6,379       7,768

  Amount                                     74,599        282      8,098     18,557      14,598      17,675

Taxable Social Security Income:

  Number of Returns                          69,390         24       218       1,584      13,485      23,387

  Amount                                    569,406        152       878       2,908      24,624     132,965

IRA Payments:

  Number of Returns                          27,210        102       754       2,532       4,072       7,826

  Amount                                     58,389        209      1,120      4,605       7,967      16,908

Student Loan Interest Deduction:

  Number of Returns                          41,066        245      1,643      5,649       8,250      13,579

  Amount                                     23,816        152       630       2,477       4,931       9,086

S.E. Health Insurance Deduction:

  Number of Returns                          35,656        901      3,299      5,601       5,207       7,326

  Amount                                     77,924      2,136      5,163     10,074      10,292      14,870

Self-Employed Retirement Plan Payments:

  Number of Returns                            7,046        13        68         202         350         956

  Amount                                     54,009         47       162         448       1,016       3,211

Total Adjustments:

  Number of Returns                         173,849      2,830     16,744     23,387      25,711      42,812

  Amount                                    362,241      4,741     12,408     29,235      37,632      71,687

AGI Amount                                32,537,889   -610,602   827,841   2,142,020   3,031,364   6,025,162

Total Itemized Deductions:

  Number of Returns                         242,647      1,742      4,460     13,117      18,645      51,052

  Amount                                   4,292,579    37,257     58,697    170,071     215,846     666,348

Total Standard Deduction:

  Number of Returns                         563,312      9,202    161,189    130,038     103,950     102,631

  Amount                                   3,233,975    52,099    711,233    746,280     618,858     684,138

Taxable Income:

  Number of Returns                         652,190          3     57,223    114,075     118,716     152,568

  Amount                                  21,905,457          *    97,295    715,275    1,558,111   3,702,125

Income Tax Before Credits:

  Number of Returns                         652,107         11     57,211    114,031     118,697     152,553

  Amount                                   4,351,634         1     11,066    104,149     232,060     571,755

Child Tax Credit:

  Number of Returns                         169,647         10        34      11,904      28,196      51,011

  Amount                                    157,253          2         3       3,879      17,194      50,502

Child Care Credit:

  Number of Returns                          49,564          0        22       3,569       6,734      13,598

  Amount                                     19,832          0         2       1,142       2,631       5,245

Education Credits:
  Number of Returns                 56,577         **        **     8,404      7,679     14,223

   Amount                           36,676         **        **     4,541      4,465      9,323

Foreign Tax Credit:

  Number of Returns                 23,711         0      1,212     1,427      1,869      4,009

   Amount                            3,414         0        20         48         66        197

General Business Credit:

  Number of Returns                  2,281         0        26         77        121        277

   Amount                            5,199         0         6         31        108        423

Total Credits:

  Number of Returns                306,576        34     11,308    58,447     54,352     71,953

   Amount                          256,544         5       875     17,616     33,307     74,353

Self-Employment Tax:

  Number of Returns                105,105     2,223     13,823    14,926     13,739     23,130

   Amount                          216,069     2,468      8,574    18,651     21,536     42,890

Income Tax:

  Number of Returns                612,616        16     55,255    99,273    104,223    144,889

   Amount                        4,115,912       192     10,214    86,597    198,769    497,612

Total Tax Liability:

  Number of Returns                643,917     2,405     67,529   107,662    109,155    147,883

   Amount                        4,354,554     2,934     19,296   106,508    221,938    544,113

Withholding Tax:

  Number of Returns                697,410     3,303    130,087   117,630    110,119    141,546

   Amount                        3,559,977     6,936     50,449   159,946    276,770    610,411

Estimated Tax Payment:

  Number of Returns                 86,215       763      4,202    10,853     11,215     18,435

   Amount                        1,117,258     4,083      6,422    20,736     30,336     75,015

Earned Income Credit:

  Number of Returns                 94,290     1,456     34,219    30,240     26,421      1,954

   Amount                          147,809     1,805     39,543    76,713     29,330        419

Excess Earned Income Credit:

  Number of Returns                 77,534     1,001     29,311    28,358     18,020        844

   Amount                          127,068     1,260     36,164    69,063     20,403        177

Total Tax Payments:

  Number of Returns                752,778     5,464    141,690   129,758    118,634    150,445

   Amount                        4,964,003    14,123     97,186   267,659    349,491    694,358

Overpayment (Negative Amount):

  Number of Returns                598,400     4,585    132,074   113,724     98,130    114,662

   Amount                        -1,026,590   -11,721   -82,636   -173,755   -145,594   -196,747

Tax Due at Time of Filing:

  Number of Returns                159,506     1,181     19,078    21,997     20,716     33,716

   Amount                          554,632     1,343      5,767    15,907     22,073     55,899

Medical and Dental Expense:

  Number of Returns                 50,914     1,384      3,636     9,793      8,812     13,246
    Amount                                                                         446,604    10,886   36,790   92,346   67,955   137,374

State and Local Income Tax:

   Number of Returns                                                               232,619     1,059    2,448    9,735   17,091    49,848

    Amount                                                                         961,296     6,148    2,408    7,400   17,254    79,744

Real Estate Tax:

   Number of Returns                                                               217,729     1,133    2,664    9,137   15,206    44,980

    Amount                                                                         508,768     3,698    4,463   15,506   24,948    77,524

Taxes Paid Deduction:

   Number of Returns                                                               239,808     1,517    3,738   11,897   18,263    50,825

    Amount                                                                        1,560,919   10,272    7,443   25,041   45,923   170,061

Interest Paid Deduction:

   Number of Returns                                                               195,157     1,064    1,808    5,809   12,533    41,197

    Amount                                                                        1,426,187   13,055    9,437   28,292   63,377   238,479

Contributions Deduction:

   Number of Returns                                                               215,939        0     3,049   10,276   14,936    43,390

    Amount                                                                         723,724        0     3,624   17,440   25,534    76,131

FOOTNOTES:

* - Less than $500.

** - Omitted to avoid disclosure of specific taxpayer information.

Details may not add to totals because of rounding.

Special Note: These data include Tax Year 2000 returns that were filed after

December 31, 2001, for those taxpayers who were granted an additional

extension of time to file because of the events of September 11, 2001.

This table presents aggregates of all returns filed and processed through the

Individual Master File (IMF) system during Calendar Year 2002. In general,

during administrative or Master File processing, taxpayer reporting

discrepancies are corrected only to the extent necessary to verify the income

tax liability reported. Most of the other corrections to the taxpayer records

used for these statistics could not be made because of time and resource

constraints. The statistics in this table should, therefore, be used with the

knowledge that some of the data have not been perfected or edited for

statistical purposes.

Classification by State was usually based on the taxpayer's home address.

However, some taxpayers may have used the address of a tax lawyer or

accountant or the address of a place of business; moreover, such addresses

could each have been located in a State other than the State in which the

taxpayer resided.

This table includes (a) "substitutes for returns," whereby the Internal Revenue

Service constructs returns for certain non-filers on the basis of available

information and imposes an income tax on the resulting estimate of the tax

base, i.e., "taxable income," and (b) returns of nonresident or departing

aliens.

Itemized deductions include any amounts reported by the taxpayer, even if
they could not be used in computing "taxable income," the base on which

the regular income tax was computed. Thus, total itemized deductions

include amounts that did not have to be reported by taxpayers with no

"adjusted gross income." (Adjusted gross income is the total from which

these deductions would normally be subtracted.) In addition, if standard and

itemized deductions were both reported on a tax return, the form of deduction

actually used in computing income tax was the one used for the statistics.

Therefore, if the standard deduction was the form of deduction used, the total

reported for itemized deductions was excluded from the statistics. However,

the component deductions were not similarly excluded. As a result, the

number of returns and related amounts for the component deductions are

slightly overstated in relation to the grand total shown for itemized

deductions. These components are also overstated in relation to the total

because there was a statutory limitation on the total of itemized deductions

that could be claimed by certain high-income taxpayers. This limitation did

not affect the component deductions, the sum of which therefore exceeded

the total used in computing income tax.

Income tax includes the "alternative minimum tax."

Total tax liability differs from "income tax" in that it is the sum of income tax

after subtraction of all tax credits except the "earned income credit," and, in

addition, includes the "alternative minimum tax," taxes from recapture of

prior-year investment and low-income housing credits, tax applicable to

Individual Retirement Arrangements (IRA's), Social Security taxes on self-

employment income and on certain tip income, and certain other income-

related taxes.

Earned income credit includes both the refundable and non-refundable

portions. The non-refundable portion could reduce income tax and certain

related taxes to zero; credit amounts in excess of tax, or amounts when

there was no tax liability at all, were refundable.

AGI Amount is less deficits, where applicable.

Tax-exempt Interest is not included in AGI.

Total Credits excludes the "earned income credit," shown separately below.

Excess Earned Income Credit, or the refundable portion of the "earned

income credit" equals the amount in excess of "total tax liability," which is

shown in the table. The excess credit shown includes any "advance earned

income credit payments" for those returns that had such an excess.

SOURCE: Internal Revenue Service, Information Services, Martinsburg

Computing Center, Master File Service Support Branch. Unpublished data.

April 2003.
Size of Adjusted Gross Income
          $50,000               $75,000              $100,000             $150,000             $200,000             $500,000              $1,000,000
           Under                 Under                Under                Under                Under                 Under                  and
          $75,000               $100,000             $150,000             $200,000             $500,000             $1,000,000              Over


                    114,762                 49,748               28,053                7,615                7,740                 1,338                  677

                     95,009                 45,132               25,724                6,839                6,970                 1,191                  592

                     15,485                  3,666                1,856                 627                  629                   124                    64

                      3,645                   782                  379                  117                  101                    14                    11

                      7,882                  2,789                1,665                 511                  578                    96                    63

                     73,158                 30,410               17,995                5,576                6,294                 1,206                  627



                    104,763                 45,667               25,477                6,697                6,714                 1,138                  577

                   5,612,720             3,344,889            2,408,214              814,160            1,272,693              391,304             400,137



                     88,757                 43,634               26,001                7,347                7,568                 1,326                  673

                    201,229                120,852              105,834               49,279               92,619                50,859            161,589



                      6,302                  3,890                3,508                1,479                2,314                  604                   408

                     39,047                 27,448               29,530               17,069               37,390                18,467                66,561



                     43,211                 25,419               17,927                5,617                6,443                 1,213                  649

                     65,708                 49,957               52,794               31,002               69,742                36,333                88,506



                     41,038                 23,509               14,150                3,454                3,690                  740                   417

                     22,173                 14,463               12,274                4,904                9,988                 4,312                10,434



                     21,986                  9,762                6,230                2,035                2,216                  391                   177

                    175,053                109,011              123,318               75,911              110,297                34,001                13,850



                     37,211                 21,818               15,888                5,341                6,231                 1,217                  655

                     86,177                 75,769              103,160               73,337              178,167              125,645             784,204



                     12,761                  6,372                3,912                 981                  876                   139                    70

                    113,698                 77,285               73,206               31,100               42,031                 9,187                 2,899



                     23,155                 10,973                6,516                1,669                1,475                  256                   168

                    343,162                208,740              156,286               47,824               45,079                11,130                10,430
   7,795       2,754       1,645         502         566        92          62

  35,935      15,304      15,960       2,054       4,600      2,032      -1,971



   4,572       1,245         502         112          50         5           0

  10,439       3,014       1,444         309         166        18           0



  16,635       6,917       4,117       1,268       1,335       264         156

 192,111      98,821      64,205      20,934      23,925      4,907      2,978



   6,247       2,773       1,997         407         408        59          33

  13,075       6,491       5,026       1,272       1,404       196         116



  11,700           0           0           0           0         0           0

   6,540           0           0           0           0         0           0



   5,344       2,569       2,293       1,119       1,487       327         183

  12,166       6,357       6,346       3,529       5,094      1,212        684



   1,462       1,148       1,219         658         784       143          43

   6,667       6,582      10,139       8,239      13,943      2,946        608



  35,007      11,478       8,307       2,938       3,515       721         399

  68,183      35,955      38,263      21,546      32,297      7,234      3,062

7,014,087   4,256,860   3,326,127   1,301,968   2,241,729   894,017   2,087,315



  69,014      41,818      26,100       7,264       7,492      1,292        651

 950,939     706,308     580,982     222,476     347,924    120,086    215,645



  45,748       7,930       1,953         351         248        46          26

 339,692      61,280      15,295       2,713       1,857       330         201



 114,549      49,683      28,030       7,600       7,728      1,338        677

4,776,746   3,054,598   2,481,835   1,010,746   1,863,656   773,601   1,871,471



 114,550      49,683      28,029       7,599       7,728      1,338        677

 771,892     565,494     523,575     237,327     514,698    246,507    573,109



  48,532      21,116       8,783           **          **        0           0

  53,808      23,603       8,229           **          **        0           0



  15,384       6,279       2,896         606         414        54           8

   6,514       2,652       1,198         247         173        25           4
 15,528      8,809        0         0         0         0         0

 12,332      5,636        0         0         0         0         0



  4,803      3,426     2,957     1,308     1,882      492       326

    262       303       327       224       353       347      1,269



    423       336       366       194       291       101        69

    757       624       652       433       829       730       606



 62,833     29,137    12,468     2,304     2,721      633       386

 76,495     33,719    11,096     1,368     2,301     1,671     3,737



 18,261      7,832     5,624     2,139     2,603      532       273

 43,915     23,834    22,811    11,349    15,044     3,364     1,633



113,936     49,654    28,019     7,603     7,734     1,337      677

695,880    532,701   514,590   238,183   521,081   247,744   572,349



114,208     49,684    28,031     7,609     7,736     1,338      677

744,601    560,014   540,792   250,895   537,533   251,495   574,435



107,220     46,555    25,772     6,736     6,713     1,139      590

760,315    513,891   433,881   170,681   321,665   119,527   135,504



 16,464      9,049     7,278     2,929     3,666      833       528

103,762     83,568   108,013    73,414   184,853   106,028   321,026



      0         0         0         0         0         0         0

      0         0         0         0         0         0         0



      0         0         0         0         0         0         0

      0         0         0         0         0         0         0



112,965     49,095    27,614     7,481     7,635     1,325      672

867,931    601,214   547,767   249,308   520,822   234,346   519,799



 81,983     31,174    15,204     3,557     2,837      341       129

-185,228   -88,704   -59,695   -22,946   -33,160    -8,685   -17,718



 28,194     16,093    10,861     3,097     3,568      665       340

 73,826     56,794    65,309    34,568    74,142    38,506   110,500



  9,377      3,147     1,179      217       111         **        **
 60,355    22,158    10,855     3,657     3,422       **        **



 68,345    41,565    25,935     7,209     7,462    1,288      634

172,824   163,109   159,740    73,587   140,303   55,707    83,069



 64,453    39,768    24,683     6,818     7,035    1,227      625

128,581    96,536    75,755    26,574    36,986   10,387     7,811



 68,988    41,806    26,090     7,249     7,492    1,293      650

325,366   278,616   249,372   104,734   182,789   67,559    93,744



 60,390    36,854    22,178     5,939     5,921     969       495

383,287   261,812   193,264    66,415    93,027   27,424    48,317



 62,781    39,868    25,323     7,075     7,334    1,265      642

125,914   103,852    96,881    43,420    81,811   35,522   113,597

				
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