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					Tax Year 2000, 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, 2001 to December 31, 2001
(Amounts are in thousands of dollars)


                                                                                                                                        Size of Adjusted Gr
                                Illinois                         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                                      5,786,972          37,435          1,149,623          938,785             773,443     1,080,780

Dependent Exemptions Count                         3,860,104          13,448           319,430           520,874             491,809      746,544

Joint Returns Count                                2,185,503          12,011            61,979           158,415             178,806      402,979

Single Returns Count                               2,676,682          22,469           914,815           527,459             391,678      483,920

Head of Household Count                             848,255            1,801           162,728           238,664             187,015      173,907

Number of Farm Returns                               77,583            3,931             6,166              8,546              8,736       17,366

Paid Preparer Returns Count                        3,138,544          27,300           519,937           524,183             420,387      589,914

Salaries and Wages:

  Number of Returns                                4,945,357          11,654           906,704           743,805             673,620      972,216

   Amount                                        212,467,435         315,253          4,245,316        10,332,832       15,622,591      35,020,648

Taxable Interest Income:

  Number of Returns                                3,265,477          22,226           400,326           370,261             335,921      625,902

   Amount                                         10,259,095         142,032           316,331           761,441             647,980     1,161,874

Tax-exempt Interest:

  Number of Returns                                 238,733            1,714            11,422            12,900              12,684       28,010

   Amount                                          2,933,299          27,401            97,847            39,547              43,440      128,864

Dividends Received:

  Number of Returns                                1,701,830          15,305           194,436           149,140             130,889      266,576

   Amount                                          7,146,114          53,136           154,341           254,299             239,198      507,693

State and Local Refunds:

  Number of Returns                                1,464,957           4,563            17,323            47,539              77,804      253,439

   Amount                                           681,436            7,898             4,106            11,006              18,969       65,505

Business or Profession Net Income (less loss):

  Number of Returns                                 709,682           13,551           106,236            90,226              71,473      124,750

   Amount                                          8,268,909         -351,260          389,156           587,165             482,872      890,640

Net Capital Gain (less loss):

  Number of Returns                                1,421,461          17,292           168,907           113,583             101,084      211,211

   Amount                                         29,188,961         360,123           202,850           242,915             243,783      594,348

Taxable IRA Distributions:

  Number of Returns                                 427,127            1,580            24,425            64,007              51,135       81,492

   Amount                                          5,062,265          28,052            71,169           289,938             298,173      599,179

Taxable Pensions / Annuities:

  Number of Returns                                 993,344            4,037            82,476           180,626             133,275      197,189

   Amount                                         13,850,478          32,888           330,813          1,404,208           1,395,960    2,536,088
Farm Net Income / Loss:

  Number of Returns                           76,777        3,889       6,080         8,460        8,662      17,234

  Amount                                     266,811      -81,904      -12,195       -2,381      10,825       55,030

Unemployment Compensation:

  Number of Returns                          292,143          600      26,347       56,883       48,654       68,960

  Amount                                     984,433        2,438      61,499      181,997      177,611      248,046

Taxable Social Security Income:

  Number of Returns                          480,342          171       1,470         8,966      78,876      140,749

  Amount                                    4,121,545       1,387       6,731       14,827      141,618      796,267

IRA Payments:

  Number of Returns                          154,130          574       5,496       12,453       19,620       38,034

  Amount                                     333,548        1,324       8,737       22,920       37,801       77,272

Student Loan Interest Deduction:

  Number of Returns                          185,023          556       7,376       24,073       38,733       71,045

  Amount                                     109,708          428       3,373       11,861       24,909       48,621

S.E. Health Insurance Deduction:

  Number of Returns                          155,712        2,190       9,782       15,811       15,291       25,765

  Amount                                     355,237        4,651      13,172       24,949       26,447       49,303

Self-Employed Retirement Plan Payments:

  Number of Returns                           58,350          131         333         1,019        1,640        4,744

  Amount                                     627,314          992         686         2,453        4,780      17,291

Total Adjustments:

  Number of Returns                          964,803        7,167     111,242      117,720      116,318      205,631

  Amount                                    2,552,283      18,386      66,855      129,111      160,715      332,308

AGI Amount                                302,994,176   -2,795,963   5,652,334   13,988,252   19,184,178   42,395,249

Total Itemized Deductions:

  Number of Returns                         1,957,638       9,217      28,666       85,155      132,411      378,535

  Amount                                   36,467,874     254,393     486,500     1,154,118    1,539,936    4,696,282

Total Standard Deduction:

  Number of Returns                         3,829,334      28,218    1,120,957     853,630      641,032      702,245

  Amount                                   20,761,163     130,788    4,733,115    4,784,891    3,650,964    4,176,670

Taxable Income:

  Number of Returns                         4,781,944          10     401,800      748,722      752,909     1,074,028

  Amount                                  223,399,374           4     749,456     4,635,902   10,166,387   27,516,215

Income Tax Before Credits:

  Number of Returns                         4,782,109         126     401,950      748,567      752,937     1,074,045

  Amount                                   50,722,833          42     112,465      691,716     1,517,840    4,387,320

Child Tax Credit:

  Number of Returns                         1,178,199         122         259      121,694      201,072      304,768

  Amount                                     903,722           38          39       43,891      127,110      249,954

Child Care Credit:

  Number of Returns                          262,585            4          70       19,753       43,827       63,351

  Amount                                     123,365            1          12         7,156      22,255       30,831
Education Credits:

  Number of Returns                319,085        16     11,185       47,935      48,605       81,215

   Amount                          247,883         9      2,676       31,686      38,566       64,855

Foreign Tax Credit:

  Number of Returns                204,148        11     12,395        9,091       9,284       21,349

   Amount                          123,918          *       227          457         700        1,776

General Business Credit:

  Number of Returns                 10,442         0         43          230         282          892

   Amount                           31,438         0          7          125         270        1,308

Total Credits:

  Number of Returns               1,639,599      239     25,367      189,322     254,599      383,354

   Amount                         1,495,042       51      3,118       84,427     189,489      351,592

Self-Employment Tax:

  Number of Returns                587,370      5,175    95,192       77,786      56,735       95,397

   Amount                         1,480,752     8,783    67,397      105,825      97,634      188,459

Income Tax:

  Number of Returns               4,568,822      158    390,821      640,397     685,670    1,049,619

   Amount                        49,471,759     3,353   109,764      607,546    1,328,639   4,037,218

Total Tax Liability:

  Number of Returns               4,733,336     5,988   478,460      686,709     701,758    1,056,854

   Amount                        51,184,095    14,707   180,511      720,581    1,435,867   4,251,216

Withholding Tax:

  Number of Returns               5,141,281    11,524   881,679      802,813     717,470    1,023,494

   Amount                        38,969,253    50,653   349,803    1,088,961    1,902,087   5,059,228

Estimated Tax Payment:

  Number of Returns                612,385      3,889    27,307       64,754      61,783      104,498

   Amount                        11,799,359    43,840    34,826      103,804     151,147      401,486

Earned Income Credit:

  Number of Returns                755,305      3,322   306,941      257,607     180,576        6,859

   Amount                         1,228,331     3,510   393,429      648,106     182,468          818

Excess Earned Income Credit:

  Number of Returns                627,026      2,265   263,905      247,730     111,237        1,889

   Amount                         1,065,245     2,373   359,003      585,983     117,665          222

Total Tax Payments:

  Number of Returns               5,478,110    16,768   969,957      870,231     757,063    1,068,237

   Amount                        54,954,244   104,616   782,887    1,850,595    2,256,274   5,488,582

Overpayment (Negative Amount):

  Number of Returns               4,198,829    13,724   885,614      750,826     628,237      834,328

   Amount                        -8,145,859   -79,549   -662,265   -1,238,328    -937,233   -1,513,969

Tax Due at Time of Filing:

  Number of Returns               1,299,503     3,053   174,588      151,267     126,884      219,121

   Amount                         6,022,215     5,135    58,335      103,895     122,592      308,374

Medical and Dental Expense:
   Number of Returns                                                                277,286      5,581    17,823    46,116    45,956     74,289

    Amount                                                                         2,146,164    35,051   279,760   467,692   286,591    417,533

State and Local Income Tax:

   Number of Returns                                                               1,877,354     5,969    18,219    64,248   119,214    363,648

    Amount                                                                         6,076,981    27,208     9,038    48,463    85,687    419,071

Real Estate Tax:

   Number of Returns                                                               1,778,891     7,916    21,588    67,810   109,151    328,679

    Amount                                                                         6,037,624    40,346    54,215   155,917   246,259    760,204

Taxes Paid Deduction:

   Number of Returns                                                               1,955,733     8,874    27,617    82,850   131,784    378,886

    Amount                                                                        12,468,279    72,421    65,649   212,236   344,776   1,252,238

Interest Paid Deduction:

   Number of Returns                                                               1,662,194     7,376    16,785    52,078    97,925    314,911

    Amount                                                                        14,923,007   125,457   110,826   316,115   602,186   2,025,374

Contributions Deduction:

   Number of Returns                                                               1,737,530        0     18,083    63,732   105,939    319,884

    Amount                                                                         5,896,843        0     18,284    92,254   165,275    546,462

FOOTNOTES:

* - Less than $500.

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

Details may not add to totals because of rounding.

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

Individual Master File (IMF) system during Calendar Year 2001. 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.
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


                       822,169      430,979      312,137       98,333      108,973         21,544        12,771

                       734,201      442,198      328,477      105,179      120,033         23,948        13,963

                       544,356      354,229      266,547       83,777       93,029         18,467        10,908

                       207,996       61,166       37,671       12,168       13,319          2,523          1,498

                        60,853       12,882         6,304        1,791        1,848          305            157

                        16,534         7,548        4,820        1,466        1,774          413            283

                       473,713      242,088      174,485       59,919       77,739         17,754        11,125



                       746,892      396,148      284,492       87,593       93,905         17,865        10,463

                     40,679,951   29,680,179   28,253,535   11,602,565   18,815,216     7,026,974     10,872,376



                       624,945      370,358      284,735       92,310      104,670         21,147        12,676

                      1,323,153     916,144      984,862      487,831     1,036,595       577,003      1,903,848



                        37,390       29,227       35,251       18,345       33,094         10,520          8,176

                       190,191      169,268      251,579      180,389      565,497        326,743       912,531



                       313,040      221,409      206,875       77,227       94,483         20,152        12,298

                       720,350      612,427      835,982      506,045     1,182,375       621,924      1,458,343



                       375,897      276,473      225,064       73,543       85,011         17,591        10,710

                       113,585       98,128       96,577       41,447       79,195         39,899       105,120



                       120,299       69,297       57,217       21,271       26,630          5,377          3,355

                      1,077,222     849,338     1,188,398     754,336     1,468,255       477,686       455,101



                       252,390      182,872      179,946       71,167       90,678         20,012        12,319

                      1,007,684    1,061,961    1,804,044    1,308,816    4,066,383     3,062,812     15,233,242



                        84,196       52,238       40,485       12,125       12,352          2,077          1,015

                       861,365      712,706      835,552      409,364      666,965        185,735       104,066



                       177,364       96,291       71,261       22,027       22,328          4,032          2,438

                      2,840,048    1,849,032    1,719,836     647,078      773,717        171,831       148,977
   16,371         7,463        4,776        1,441        1,726         398          277

  108,697       79,500       79,497       27,636       16,575        -4,310      -10,159



   52,806       22,133       11,164         2,501        1,837         181           77

  178,243       75,094       40,315         9,793        8,131         856          410



  116,743       55,586       40,550       14,130       17,405         3,553        2,143

 1,291,535     714,939      558,253      210,209      283,295       63,155       39,331



   31,783       18,769       17,315         4,328        4,436         903          419

   68,318       43,535       42,285       12,260       14,637         3,054        1,405



   43,240            0            0            0            0            0            0

   20,516            0            0            0            0            0            0



   23,669       14,628       16,389         8,502      15,345         4,782        3,558

   50,072       34,826       43,332       25,183       51,655       18,036       13,613



     7,956        7,753      10,987         6,491      12,154         3,186        1,956

   36,214       45,546       92,090       77,897      217,288       80,190       51,887



  170,652       79,355       71,510       28,155       40,060       10,164         6,829

  340,460      243,540      319,954      193,134      445,026      165,187      137,607

50,425,601   37,071,058   37,299,272   16,845,236   31,566,140   14,656,164   36,706,656



  488,924      337,483      273,521       89,846      101,667       20,121       12,092

 6,944,226    5,719,577    5,757,799    2,381,537    3,749,604    1,292,601    2,491,301



  333,245       93,496       38,616         8,487        7,306        1,423         679

 2,223,520     658,149      275,470       60,918       51,926         9,967        4,785



  820,567      430,594      311,893       98,267      108,873       21,526       12,755

35,476,002   27,331,064   28,770,999   13,632,790   27,436,914   13,356,920   34,326,722



  820,575      430,593      311,895       98,266      108,873       21,527       12,755

 6,120,233    5,315,937    6,303,104    3,303,550    7,674,731    4,240,689   11,055,208



  297,286      169,771       83,128            **           **           0            0

  266,880      153,495       62,256            **           **           0            0



   60,169       36,898       25,412         6,547        5,569         709          276

   27,748       17,130       11,791         3,091        2,790         393          167
   71,318      58,617         160          12          14           **           **

   68,481      41,400         142          14          18           **           **



   30,517      26,047      32,680      17,003      29,562       9,015         7,194

    3,134       3,430       6,049       5,487      18,173      12,558       71,928



    1,384       1,224       1,790       1,030       1,841         738          988

    2,106       1,887       3,118       2,098       5,452       4,270       10,795



  363,129     224,126     120,318      24,464      36,649      10,179         7,853

  372,967     219,837      85,681      12,984      37,609      27,817      109,471



   92,251      53,567      48,096      20,444      30,116       7,560         5,051

  217,774     155,329     183,982      99,193     192,771      72,834       90,771



  818,320     430,455     311,887      98,286     108,916      21,532       12,761

5,752,870    5,106,148   6,238,298   3,309,720   7,726,613   4,249,902   11,001,688



  819,403     430,640     311,990      98,299     108,934      21,538       12,763

6,007,903    5,291,860   6,457,563   3,424,914   7,941,210   4,328,514   11,129,251



  782,586     411,339     294,192      90,471      96,679      18,329       10,705

6,407,637    5,034,584   5,460,008   2,578,502   4,983,069   2,253,940    3,800,781



  107,710      69,235      70,281      31,917      48,832      12,910         9,269

  648,626     611,742     946,862     686,481    2,155,075   1,477,408    4,538,062



        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



  816,347     428,724     310,447      97,757     108,391      21,447       12,741

7,082,936    5,683,515   6,496,771   3,343,787   7,444,785   4,024,802   10,394,693



  587,081     264,241     157,661      40,691      30,538       4,046         1,842

-1,473,613    -777,070    -573,752    -223,001    -318,339    -127,273     -221,467



  208,742     149,896     136,767      48,081      62,210      12,314         6,580

  448,277     436,024     624,097     384,319    1,090,511    648,711     1,791,947
  52,494      20,658      10,453       2,226       1,531       134          25

 313,390     147,261     106,003      38,147      45,793      6,627      2,315



 479,330     333,268     270,928      89,146     101,206     20,107     12,071

 821,891     797,612     905,658     437,974     898,649    452,996   1,172,735



 450,546     319,714     260,130      85,363      97,065     19,355      11,574

1,214,537   1,042,970   1,067,434    444,322     661,809    188,921    160,691



 489,991     337,893     273,781      89,949     101,820     20,167     12,121

2,077,467   1,872,350   2,008,857    901,944    1,608,389   667,695   1,384,257



 434,491     306,034     242,830      77,677      85,881     16,518      9,688

3,137,054   2,523,003   2,434,552   1,001,171   1,521,537   466,060    659,672



 436,922     315,329     261,129      86,368      98,564     19,711     11,869

 857,127     748,748     823,367     378,933     742,878    357,318   1,166,195

				
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