Selected historical and other data - Illustration

Statistics of Income Bulletin, Spring, 2003

Table 1.--Individual Income Tax Returns: Selected Income and Tax Items
for Specified Tax Years, 1980-2001

[All figures are estimates based on samples--money amounts are in
thousands of dollars]

          Item                         1980                1985

                                        (1)                 (2)

  All returns [1]                    93,902,469         101,660,287
Form 1040 returns [1]                57,122,592          67,006,425
Form 1040A returns [1]               36,779,877          18,124,702
Form 1040EZ returns [1]                     N/A          16,529,160
Form 1040PC returns [1]                     N/A                 N/A
Electronically-filed
  returns [1]                               N/A                 N/A
Returns by filing status:
  Joint returns                      45,243,211          47,809,791
  Returns of married persons
    filing separately                 1,699,165             895,789
  Returns of heads of households      7,691,103          10,038,229
  Returns of surviving spouses          125,646             113,289
  Returns of single persons          39,143,344          42,803,189
Returns with Presidential
  Election
  Campaign Fund checkoff: [2]
  Number of returns                        n.a.                n.a.
  Amount                                 32,639              34,713
  Number of boxes checked                  n.a.                n.a.
Adjusted gross income (AGI) [3]   1,613,731,497       2,305,951,483
  Salaries and wages:
    Number of returns                83,802,109          87,198,001
    Amount                        1,349,842,802       1,928,200,978
  Taxable interest
    received: [4]
    Number of returns                49,019,575          64,526,434
    Amount                          102,009,444         182,109,194
  Tax-exempt interest: [5]
    Number of returns                      n.a.                n.a.
    Amount                                 n.a.                n.a.
  Dividends in AGI: [6]
    Number of returns                10,738,982          15,527,579
    Amount                           38,761,253          55,046,351
  Business or profession net
    income:
    Number of returns                 6,305,794           8,640,701
    Amount                           66,995,010          98,775,563
  Business or profession net
    loss:
    Number of returns                 2,575,325           3,259,640
    Amount [7]                       11,865,856          20,002,986
  Net capital gain in
    AGI: [6,8]
    Number of returns                 6,973,930           9,991,808
    Amount                           32,723,298          72,183,321
  Net capital loss in AGI: [9]
    Number of returns                 1,955,544           2,667,409
    Amount                            3,063,698           3,905,541
  Sales of property other than
    capital assets, net
    gain: [10]
    Number of returns                   669,735           1,005,078
    Amount                            2,149,695           5,019,477
  Sales of property other than
    capital assets, net
    loss: [10]
    Number of returns                   424,922             612,504
    Amount                            2,073,409           3,492,144
  Pensions and annuities in
    AGI: [11]
    Number of returns                 7,373,704          13,133,295
    Amount                           43,339,736          95,096,003
  Unemployment compensation in
    AGI: [12]
    Number of returns                 1,798,210           4,771,546
    Amount                            2,028,456           6,355,539
  Social Security benefits in
    AGI: [13]
    Number of returns                       N/A           2,956,073
    Amount                                  N/A           9,594,182
  Rent net income: [14]
    Number of returns                 3,653,996           3,541,964
    Amount                           13,664,671          16,340,908
  Rent net loss: [14]
    Number of returns                 3,809,821           5,390,750
    Amount                           13,464,274          36,163,023
  Royalty net income: [15]
    Number of returns                   707,018             960,701
    Amount                            4,213,345           7,243,748
  Royalty net loss: [15]
    Number of returns                    37,297              77,189
    Amount                              308,361             385,360
  Partnership and S corporation
    net income: [16]
    Number of returns                 3,200,000           2,477,459
    Amount                           10,099,346          48,477,552
  Partnership and S corporation
    net loss: [16]
    Number of returns                      [16]           3,010,212
    Amount [7]                             [16]          51,004,143
  Estate or trust net income:
    Number of returns                   865,381           1,075,119
    Amount                            4,974,127          10,328,599
  Estate or trust net loss:
    Number of returns                    40,916              73,534
    Amount                              414,096             652,621
  Farm net income:
    Number of returns                 1,123,085             891,562
    Amount                            9,938,950           6,493,117
  Farm net loss:
    Number of returns                 1,485,345           1,729,299
    Amount [7]                       11,731,416          18,498,600
  Total statutory adjustments:
    Number of returns [17]           13,148,919          37,763,418
    Amount [17]                      28,614,061          95,082,299
    Individual Retirement
      Arrangements: [18]
      Number of returns               2,564,421          16,205,846
      Amount                          3,430,894          38,211,574
    Student loan interest
      deduction:
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Medical savings account
      deduction: [19]
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Keogh and self-employed
      retirement plans:
      Number of returns                 568,936             675,822
      Amount                          2,007,666           5,181,993
    Deduction for
      self-employment tax:
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Self-employed health
      insurance: [20]
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
  Exemptions:
    Number of exemptions,
      total                         227,925,098         244,180,202
    Amount [21]                     227,569,280         253,720,447
  Number of boxes checked for
    taxpayers age 65 or
    over [21]                        11,847,168          16,748,810
      Primary taxpayer                      N/A                 N/A
      Spouse                                N/A                 N/A
  Total deductions:
    Number of returns [22]           88,491,251          96,848,626
    Amount [22]                     364,000,155         554,733,523
    Standard deductions: [23]
      Number of returns              59,540,969          57,000,442
      Amount                        145,972,016         144,994,379
      Returns with additional
        standard deductions
        for age 65 or over
        or blindness:
          Number of returns                 N/A                 N/A
          Amount                            N/A                 N/A
    Itemized deductions:
      Number of returns [24]         28,950,282          39,848,184
      Amount [24]                   218,028,139         405,023,525
      Medical and dental
        expense: [25]
        Number of returns            19,458,318          10,777,296
        Amount                       14,972,082          22,926,214
      Taxes paid: [26]
        Number of returns            28,749,278          39,548,023
        Amount                       69,404,275         128,084,618
      Interest paid: [27]
        Number of returns            26,676,836          36,286,822
        Amount                       91,187,006         180,094,578
        Home mortgage
          interest paid:
          Number of returns          22,359,099          28,052,037
          Amount                     59,313,902         115,036,533
      Charitable
        contributions:
        Number of returns            26,601,428          36,162,178
        Amount                       25,809,608          47,962,848
  Taxable income: [28]
    Number of returns                88,104,696          96,124,046
    Amount                        1,279,985,360       1,820,740,833
  Income tax before
    credits: [29,30]
    Number of returns                76,135,819          85,994,216
    Amount                          256,294,315         332,165,333
  Tax credits:
    Number of returns [31,32]        19,674,483          20,995,285
    Total amount [31,32]              7,215,839          10,248,044
    Child care credit:
      Number of returns               4,230,757           8,417,522
      Amount                            956,439           3,127,702
    Credit for the elderly or
      disabled:
      Number of returns                 561,918             462,548
      Amount                            134,993             108,642
    Child tax credit: [33]
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Education credits:
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Foreign tax credit:
      Number of returns                 393,074             453,863
      Amount                          1,341,675             782,561
    Investment credit: [34]
      Number of returns                    n.a.                [34]
      Amount                          3,288,415                [34]
    General business
      credit: [34]
      Number of returns                     N/A           4,614,307
      Amount                                N/A           4,791,132
  Income tax after
    credits: [29]
    Number of returns                73,840,395          82,762,130
    Amount                          249,078,475         321,917,289
  Total income tax: [35]
    Number of returns                73,906,244          82,846,420
    Amount                          250,341,440         325,710,254
    Minimum tax: [36]
      Number of returns                  94,599                 N/A
      Amount                            412,638                 N/A
    Alternative minimum
      tax: [36]
      Number of returns                 122,670             427,688
      Amount                            850,326           3,791,672
  Earned income credit: [37]
    Number of returns                 6,953,621           6,499,568
    Amount                            1,985,996           2,087,658
    Used to offset income tax
      before credits:
      Number of returns               3,154,428           2,688,925
      Amount                            451,366             379,571
    Used to offset other taxes:
      Number of returns                 720,863             774,579
      Amount                            164,461             209,212
    Excess earned income
      credit (refundable):
      Number of returns               4,996,637           4,743,200
      Amount                          1,370,169           1,498,875
Tax payments, total:
    Number of returns [38]           87,439,159          93,979,989
    Amount [38]                     271,501,122         374,657,500
    Income tax withheld: [39]
      Number of returns              81,727,468          86,796,750
      Amount                        228,959,396         299,184,608
    Excess Social Security tax
      withheld:
      Number of returns               1,112,936             870,892
      Amount                            426,976             600,136
    Estimated tax
      payments: [40]
      Number of returns               8,503,963          11,794,640
      Amount                         37,867,010          64,406,134
    Payments with requests
      for extension of
      filing time: [41]
      Number of returns                 550,342             889,206
      Amount                          3,922,698          10,215,422
  Tax due at time of filing:
    Number of returns                21,755,516          21,210,194
    Amount                           32,843,576          39,091,228
  Tax overpayments,
    total: [42]
    Number of returns                69,868,451          77,424,003
    Amount                           49,458,344          76,220,146
    Overpayment refunds:
      Number of returns              68,232,903          74,914,665
      Amount                         46,680,072          68,933,993

          Item                         1990                1995

                                        (3)                 (4)

  All returns [1]                   113,717,138         118,218,327
Form 1040 returns [1]                69,270,236          64,774,724
Form 1040A returns [1]               25,917,288          24,463,262
Form 1040EZ returns [1]              18,529,614          21,644,177
Form 1040PC returns [1]                     N/A           7,102,740
Electronically-filed
  returns [1]                         8,755,040          14,724,219
Returns by filing status:
  Joint returns                      48,377,437          49,036,410
  Returns of married persons
    filing separately                 2,195,510           2,627,963
  Returns of heads of households     13,159,596          15,551,213
  Returns of surviving spouses          111,478             115,370
  Returns of single persons          49,873,116          50,887,371
Returns with Presidential
  Election
  Campaign Fund checkoff: [2]
  Number of returns                  22,512,682          14,935,134
  Amount                                 32,463              67,860
  Number of boxes checked            32,496,958          21,443,077
Adjusted gross income (AGI) [3]   3,405,427,348       4,189,353,615
  Salaries and wages:
    Number of returns                96,729,912         101,138,551
    Amount                        2,599,401,271       3,201,456,569
  Taxable interest
    received: [4]
    Number of returns                70,369,662          67,028,830
    Amount                          227,083,888         154,780,536
  Tax-exempt interest: [5]
    Number of returns                 3,916,925           5,006,129
    Amount                           40,228,405          48,518,428
  Dividends in AGI: [6]
    Number of returns                22,904,441          26,214,195
    Amount                           80,168,536          94,592,325
  Business or profession net
    income:
    Number of returns                11,221,925          12,217,261
    Amount                          161,657,252         191,809,620
  Business or profession net
    loss:
    Number of returns                 3,415,666           3,955,590
    Amount [7]                       20,227,059          22,466,293
  Net capital gain in
    AGI: [6,8]
    Number of returns                 9,217,141          14,829,385
    Amount                          123,783,047         180,130,460
  Net capital loss in AGI: [9]
    Number of returns                 5,070,741           5,133,540
    Amount                            9,551,854           9,715,254
  Sales of property other than
    capital assets, net
    gain: [10]
    Number of returns                   866,359             802,688
    Amount                            6,299,921           5,734,820
  Sales of property other than
    capital assets, net
    loss: [10]
    Number of returns                   825,018             974,545
    Amount                            4,828,713           8,744,858
  Pensions and annuities in
    AGI: [11]
    Number of returns                17,014,091          18,414,601
    Amount                          159,294,448         221,053,045
  Unemployment compensation in
    AGI: [12]
    Number of returns                 8,014,136           7,985,322
    Amount                           15,453,147          19,336,423
  Social Security benefits in
    AGI: [13]
    Number of returns                 5,082,575           6,598,033
    Amount                           19,686,539          45,715,361
  Rent net income: [14]
    Number of returns                 3,933,823           4,358,760
    Amount                           25,886,388          35,165,713
  Rent net loss: [14]
    Number of returns                 5,163,186           4,903,387
    Amount                           33,450,215          27,437,709
  Royalty net income: [15]
    Number of returns                 1,170,627           1,096,821
    Amount                            4,534,436           5,010,334
  Royalty net loss: [15]
    Number of returns                    49,133              36,680
    Amount                              125,855              84,550
  Partnership and S corporation
    net income: [16]
    Number of returns                 3,210,384           3,566,632
    Amount                          112,029,507         166,418,667
  Partnership and S corporation
    net loss: [16]
    Number of returns                 2,767,074           2,055,062
    Amount [7]                       45,007,276          40,666,189
  Estate or trust net income:
    Number of returns                   444,953             506,584
    Amount                            4,633,163           6,870,734
  Estate or trust net loss:
    Number of returns                    74,127              41,050
    Amount                              467,976             816,719
  Farm net income:
    Number of returns                   996,360             726,065
    Amount                           11,395,305           8,192,174
  Farm net loss:
    Number of returns                 1,324,793           1,493,178
    Amount [7]                       11,829,067          16,041,814
  Total statutory adjustments:
    Number of returns [17]           16,648,032          18,208,887
    Amount [17]                      33,974,231          41,139,577
    Individual Retirement
      Arrangements: [18]
      Number of returns               5,223,737           4,300,722
      Amount                          9,858,219               8,338
    Student loan interest
      deduction:
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Medical savings account
      deduction: [19]
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Keogh and self-employed
      retirement plans:
      Number of returns                 824,327           1,032,102
      Amount                          6,777,645           8,734,145
    Deduction for
      self-employment tax:
      Number of returns              11,006,093          12,849,084
      Amount                          9,921,387          13,341,810
    Self-employed health
      insurance: [20]
      Number of returns               2,754,040           3,011,145
      Amount                          1,627,356           2,601,145
  Exemptions:
    Number of exemptions,
      total                         227,549,246         237,164,486
    Amount [21]                     465,985,366         584,509,487
  Number of boxes checked for
    taxpayers age 65 or
    over [21]                        18,716,746          19,450,417
      Primary taxpayer               13,458,931          13,875,464
      Spouse                          5,257,815           5,574,953
  Total deductions:
    Number of returns [22]          112,795,712         117,230,454
    Amount [22]                     789,941,575         940,958,666
    Standard deductions: [23]
      Number of returns              80,620,774          83,222,737
      Amount                        331,456,520         413,584,632
      Returns with additional
        standard deductions
        for age 65 or over
        or blindness:
          Number of returns          10,954,167          10,809,600
          Amount                     10,615,715          12,319,288
    Itemized deductions:
      Number of returns [24]         32,174,938          34,007,717
      Amount [24]                   458,485,055         527,374,034
      Medical and dental
        expense: [25]
        Number of returns             5,090,958           5,351,066
        Amount                       21,456,587          26,964,295
      Taxes paid: [26]
        Number of returns            31,594,114          33,530,277
        Amount                      140,011,461         188,643,888
      Interest paid: [27]
        Number of returns            29,394,600          28,704,828
        Amount                      208,354,360         215,077,974
        Home mortgage
          interest paid:
          Number of returns          26,679,450          28,350,260
          Amount                    189,233,477         203,074,312
      Charitable
        contributions:
        Number of returns            29,230,265          30,540,637
        Amount                       57,242,757          74,991,519
  Taxable income: [28]
    Number of returns                93,148,332          94,612,292
    Amount                        2,263,661,230       2,813,826,386
  Income tax before
    credits: [29,30]
    Number of returns                93,089,368          94,497,909
    Amount                          453,127,579         596,168,654
  Tax credits:
    Number of returns [31,32]        12,483,535          15,240,064
    Total amount [31,32]              6,831,187          10,040,198
    Child care credit:
      Number of returns               6,143,590           5,964,253
      Amount                          2,549,004           2,517,962
    Credit for the elderly or
      disabled:
      Number of returns                 339,818             251,524
      Amount                             61,898              48,028
    Child tax credit: [33]
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Education credits:
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Foreign tax credit:
      Number of returns                 772,143           1,730,566
      Amount                          1,682,307           2,965,313
    Investment credit: [34]
      Number of returns                    [34]                [34]
      Amount                               [34]                [34]
    General business
      credit: [34]
      Number of returns                 262,573             267,527
      Amount                            616,288             702,906
  Income tax after
    credits: [29]
    Number of returns                89,844,225          89,233,118
    Amount                          446,296,392         586,128,456
  Total income tax: [35]
    Number of returns                89,862,434          89,252,989
    Amount                          447,126,703         588,419,030
    Minimum tax:
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Alternative minimum
      tax: [36]
      Number of returns                 132,103             414,106
      Amount                            830,313           2,290,576
  Earned income credit: [37]
    Number of returns                12,541,651          19,334,397
    Amount                            7,542,231          25,955,575
    Used to offset income tax
      before credits:
      Number of returns               5,702,209           7,850,841
      Amount                          1,616,812           3,145,736
    Used to offset other taxes:
      Number of returns               1,354,955           2,909,053
      Amount                            659,341           1,980,998
    Excess earned income
      credit (refundable):
      Number of returns               8,698,475          15,177,901
      Amount                          5,266,077          20,828,840
Tax payments, total:
    Number of returns [38]          104,815,832         111,098,864
    Amount [38]                     495,921,666         670,131,074
    Income tax withheld: [39]
      Number of returns              97,747,178         102,436,220
      Amount                        386,525,674         495,484,153
    Excess Social Security tax
      withheld:
      Number of returns                 931,283           1,033,189
      Amount                            905,327           1,081,454
    Estimated tax
      payments: [40]
      Number of returns              12,805,826          11,903,592
      Amount                         91,607,397         122,489,252
    Payments with requests
      for extension of
      filing time: [41]
      Number of returns               1,304,663           1,368,994
      Amount                         16,704,169          24,929,343
  Tax due at time of filing:
    Number of returns                26,986,948          29,734,331
    Amount                           56,561,150          71,153,015
  Tax overpayments,
    total: [42]
    Number of returns                83,507,580          85,348,771
    Amount                           88,479,352         119,462,121
    Overpayment refunds:
      Number of returns              80,514,484          82,744,440
      Amount                         78,103,385         104,537,379

          Item                         1999                2000

                                        (5)                 (6)

  All returns [1]                   127,076,146         129,373,500
Form 1040 returns [1]                74,165,814          78,846,102
Form 1040A returns [1]               26,961,302          28,826,589
Form 1040EZ returns [1]              20,752,420          21,700,809
Form 1040PC returns [1]               5,195,609                 N/A
Electronically-filed
  returns [1]                        35,495,320          40,078,595
Returns by filing status:
  Joint returns                      49,900,030          50,268,249
  Returns of married persons
    filing separately                 2,385,646           2,486,719
  Returns of heads of households     17,781,482          18,208,359
  Returns of surviving spouses           80,870              63,800
  Returns of single persons          56,927,117          58,346,372
Returns with Presidential
  Election
  Campaign Fund checkoff: [2]
  Number of returns                  14,208,181          13,958,259
  Amount                                 61,090              60,685
  Number of boxes checked            18,306,408          19,741,877
Adjusted gross income (AGI) [3]   5,855,467,909       6,365,376,648
  Salaries and wages:
    Number of returns               108,183,782         110,168,714
    Amount                        4,132,473,459       4,456,167,438
  Taxable interest
    received: [4]
    Number of returns                67,218,877          68,046,458
    Amount                          175,675,236         199,321,670
  Tax-exempt interest: [5]
    Number of returns                 4,801,877           4,658,345
    Amount                           52,513,007          53,951,877
  Dividends in AGI: [6]
    Number of returns                32,226,492          34,140,605
    Amount                          132,465,522         146,987,679
  Business or profession net
    income:
    Number of returns                13,165,318          13,312,586
    Amount                          233,746,237         244,598,112
  Business or profession net
    loss:
    Number of returns                 4,146,807           4,287,423
    Amount [7]                       25,332,170          30,732,759
  Net capital gain in
    AGI: [6,8]
    Number of returns                22,497,646          22,645,728
    Amount                          552,604,872         644,284,795
  Net capital loss in AGI: [9]
    Number of returns                 5,202,857           6,875,037
    Amount                            9,846,756          13,742,364
  Sales of property other than
    capital assets, net
    gain: [10]
    Number of returns                   834,575             827,490
    Amount                            6,557,503           7,445,007
  Sales of property other than
    capital assets, net
    loss: [10]
    Number of returns                   898,350             872,562
    Amount                            8,269,794           8,364,141
  Pensions and annuities in
    AGI: [11]
    Number of returns                21,343,646          21,765,211
    Amount                          304,310,714         325,827,702
  Unemployment compensation in
    AGI: [12]
    Number of returns                 6,775,723           6,478,292
    Amount                           17,530,779          16,913,305
  Social Security benefits in
    AGI: [13]
    Number of returns                 9,459,189          10,608,572
    Amount                           75,078,976          89,964,021
  Rent net income: [14]
    Number of returns                 4,355,533           4,200,588
    Amount                           43,459,764          45,099,159
  Rent net loss: [14]
    Number of returns                 4,616,526           4,520,263
    Amount                           28,341,505          30,309,122
  Royalty net income: [15]
    Number of returns                 1,117,408           1,103,851
    Amount                            6,482,226           7,997,803
  Royalty net loss: [15]
    Number of returns                    46,926              36,033
    Amount                              131,699             100,895
  Partnership and S corporation
    net income: [16]
    Number of returns                 4,154,776           4,179,537
    Amount                          269,757,830         285,424,865
  Partnership and S corporation
    net loss: [16]
    Number of returns                 2,121,841           2,120,784
    Amount [7]                       58,685,867          72,511,266
  Estate or trust net income:
    Number of returns                   516,024             556,534
    Amount                           10,975,854          12,134,000
  Estate or trust net loss:
    Number of returns                    40,071              39,026
    Amount                            1,092,143           1,127,838
  Farm net income:
    Number of returns                   725,782             703,083
    Amount                            9,201,162           8,270,319
  Farm net loss:
    Number of returns                 1,320,526           1,358,701
    Amount [7]                       15,444,076          17,305,037
  Total statutory adjustments:
    Number of returns [17]           22,659,973          23,197,425
    Amount [17]                      58,698,800          58,609,518
    Individual Retirement
      Arrangements: [18]
      Number of returns               3,687,149           3,505,032
      Amount                          7,883,438           7,477,074
    Student loan interest
      deduction:
      Number of returns               4,136,505           4,477,986
      Amount                          2,254,531           2,639,472
    Medical savings account
      deduction: [19]
      Number of returns                  50,393              65,415
      Amount                             81,977             120,330
    Keogh and self-employed
      retirement plans:
      Number of returns               1,264,007           1,287,706
      Amount                         11,928,242          12,475,396
    Deduction for
      self-employment tax:
      Number of returns              14,029,609          14,300,141
      Amount                         16,689,650          17,392,967
    Self-employed health
      insurance: [20]
      Number of returns               3,491,539           3,564,624
      Amount                          6,755,071           7,569,198
  Exemptions:
    Number of exemptions,
      total                         248,657,119         252,332,427
    Amount [21]                     669,241,317         690,109,474
  Number of boxes checked for
    taxpayers age 65 or
    over [21]                        21,785,802          22,475,999
      Primary taxpayer               15,760,847          16,159,749
      Spouse                          6,024,955           6,316,250
  Total deductions:
    Number of returns [22]          125,999,671         128,204,824
    Amount [22]                   1,205,337,338       1,293,181,391
    Standard deductions: [23]
      Number of returns              85,755,366          85,670,504
      Amount                        463,960,491 (r)     470,820,881 (r)
      Returns with additional
        standard deductions
        for age 65 or over
        or blindness:
          Number of returns          11,200,024          11,330,554
          Amount                     14,264,309          14,735,998
    Itemized deductions:
      Number of returns [24]         40,244,305          42,534,320
      Amount [24]                   741,376,847         822,360,510
      Medical and dental
        expense: [25]
        Number of returns             5,884,418           6,513,104
        Amount                       35,375,998          39,251,004
      Taxes paid: [26]
        Number of returns            39,564,240          41,826,555
        Amount                      265,365,133         294,711,547
      Interest paid: [27]
        Number of returns            33,705,780          35,405,336
        Amount                      291,552,907         322,931,506
        Home mortgage
          interest paid:
          Number of returns          33,267,570          34,914,116
          Amount                    272,148,740         299,963,368
      Charitable
        contributions:
        Number of returns            35,523,471          37,524,825
        Amount                      125,798,548         140,681,631
  Taxable income: [28]
    Number of returns               102,845,571         105,259,292
    Amount                        4,136,119,714       4,544,242,424
  Income tax before
    credits: [29,30]
    Number of returns               102,834,362         105,277,966
    Amount                          906,811,755       1,018,218,948
  Tax credits:
    Number of returns [31,32]        36,621,595          37,736,095
    Total amount [31,32]             35,892,344          37,722,293
    Child care credit:
      Number of returns               6,182,193           6,368,101
      Amount                          2,675,147           2,793,860
    Credit for the elderly or
      disabled:
      Number of returns                 181,813             155,796
      Amount                             33,629              32,608
    Child tax credit: [33]
      Number of returns              26,016,019          26,404,521
      Amount                         19,398,625          19,689,359
    Education credits:
      Number of returns               6,436,654           6,815,316
      Amount                          4,772,443           4,851,178
    Foreign tax credit:
      Number of returns               3,266,544           3,935,699
      Amount                          4,941,010           5,990,360
    Investment credit: [34]
      Number of returns                    [34]                [34]
      Amount                               [34]                [34]
    General business
      credit: [34]
      Number of returns                 287,658             275,116
      Amount                            783,920             764,253
  Income tax after
    credits: [29]
    Number of returns                94,511,758          96,815,794
    Amount                          870,919,411         980,496,655
  Total income tax: [35]
    Number of returns                94,546,080          96,817,602
    Amount                          877,401,489         980,645,201
    Minimum tax:
      Number of returns                     N/A                 N/A
      Amount                                N/A                 N/A
    Alternative minimum
      tax: [36]
      Number of returns               1,018,063           1,304,198
      Amount                          6,477,697           9,600,840
  Earned income credit: [37]
    Number of returns                19,258,715          19,277,225
    Amount                           31,901,107          32,296,341
    Used to offset income tax
      before credits:
      Number of returns               5,352,300           5,416,246
      Amount                          1,918,065           1,968,680
    Used to offset other taxes:
      Number of returns               3,137,122           3,147,876
      Amount                          2,378,860           2,523,703
    Excess earned income
      credit [refundable):
      Number of returns              16,049,812          16,125,542
      Amount                         27,604,182          27,803,959
Tax payments, total:
    Number of returns [38]          119,809,259         122,243,874
    Amount [38]                     981,100,157       1,084,868,447
    Income tax withheld: [39]
      Number of returns             111,193,931         113,733,442
      Amount                        695,526,980         763,901,388
    Excess Social Security tax
      withheld:
      Number of returns               1,377,613           1,640,582
      Amount                          1,712,649           2,184,849
    Estimated tax
      payments: [40]
      Number of returns              13,169,356          13,326,669
      Amount                        196,915,946         221,621,893
    Payments with requests
      for extension of
      filing time: [41]
      Number of returns               1,510,206           1,610,937
      Amount                         53,984,319          63,396,711
  Tax due at time of filing:
    Number of returns                29,200,902          30,624,423
    Amount                          119,091,512         134,944,362
  Tax overpayments,
    total: [42]
    Number of returns                94,827,237          95,921,082
    Amount                          182,049,186         196,198,780
    Overpayment refunds:
      Number of returns              91,600,741          93,000,030
      Amount                        155,513,635         167,577,365

          Item                        2001p

                                       [7]

  All returns [1]                   130,456,253
Form 1040 returns [1]                80,343,940
Form 1040A returns [1]               28,482,046
Form 1040EZ returns [1]              21,630,268
Form 1040PC returns [1]                     N/A
Electronically-filed
  returns [1]                        47,681,420
Returns by filing status:
  Joint returns                      51,376,012
  Returns of married persons
    filing separately                 2,374,529
  Returns of heads of households     18,583,135
  Returns of surviving spouses           74,112
  Returns of single persons          58,048,465
Returns with Presidential
  Election
  Campaign Fund checkoff: [2]
  Number of returns                  14,344,631
  Amount                                   n.a.
  Number of boxes checked            20,434,916
Adjusted gross income (AGI) [3]   6,181,889,543
  Salaries and wages:
    Number of returns               111,600,674
    Amount                        4,611,431,462
  Taxable interest
    received: [4]
    Number of returns                67,719,713
    Amount                          187,014,125
  Tax-exempt interest: [5]
    Number of returns                 4,571,684
    Amount                           56,091,639
  Dividends in AGI: [6]
    Number of returns                32,596,185
    Amount                          116,037,543
  Business or profession net
    income:
    Number of returns                13,608,626
    Amount                          241,732,033
  Business or profession net
    loss:
    Number of returns                 4,432,460
    Amount [7]                       31,537,028
  Net capital gain in
    AGI: [6,8]
    Number of returns                15,070,115
    Amount                          326,421,064
  Net capital loss in AGI: [9]
    Number of returns                10,817,913
    Amount                           22,916,974
  Sales of property other than
    capital assets, net
    gain: [10]
    Number of returns                   767,842
    Amount                            6,818,134
  Sales of property other than
    capital assets, net
    loss: [10]
    Number of returns                   798,078
    Amount                            8,209,308
  Pensions and annuities in
    AGI: [11]
    Number of returns                22,541,155
    Amount                          344,248,974
  Unemployment compensation in
    AGI: [12]
    Number of returns                 8,887,329
    Amount                           27,186,681
  Social Security benefits in
    AGI: [13]
    Number of returns                10,918,762
    Amount                           95,117,645
  Rent net income: [14]
    Number of returns                 4,191,670
    Amount                           46,649,035
  Rent net loss: [14]
    Number of returns                 4,448,019
    Amount                           30,741,630
  Royalty net income: [15]
    Number of returns                 1,097,553
    Amount                            9,032,881
  Royalty net loss: [15]
    Number of returns                    44,772
    Amount                               74,149
  Partnership and S corporation
    net income: [16]
    Number of returns                 4,043,655
    Amount                          271,311,548
  Partnership and S corporation
    net loss: [16]
    Number of returns                 1,995,275
    Amount [7]                       59,209,907
  Estate or trust net income:
    Number of returns                   477,353
    Amount                           10,685,736
  Estate or trust net loss:
    Number of returns                    42,140
    Amount                              445,830
  Farm net income:
    Number of returns                   659,744
    Amount                            8,076,885
  Farm net loss:
    Number of returns                 1,357,402
    Amount [7]                       18,335,978
  Total statutory adjustments:
    Number of returns [17]           23,375,424
    Amount [17]                      58,639,871
    Individual Retirement
      Arrangements: [18]
      Number of returns               3,489,724
      Amount                          7,509,629
    Student loan interest
      deduction:
      Number of returns               4,425,169
      Amount                          2,720,191
    Medical savings account
      deduction: [19]
      Number of returns                  68,437
      Amount                            118,698
    Keogh and self-employed
      retirement plans:
      Number of returns               1,279,319
      Amount                         12,471,858
    Deduction for
      self-employment tax:
      Number of returns              14,463,993
      Amount                         17,382,627
    Self-employed health
      insurance: [20]
      Number of returns               3,414,913
      Amount                          7,730,019
  Exemptions:
    Number of exemptions,
      total                         257,103,741
    Amount [21]                     730,212,862
  Number of boxes checked for
    taxpayers age 65 or
    over [21]                        23,090,120
      Primary taxpayer               16,588,048
      Spouse                          6,502,072
  Total deductions:
    Number of returns [22]          129,040,587
    Amount [22]                   1,348,173,950
    Standard deductions: [23]
      Number of returns              84,508,410
      Amount                        469,491,595
      Returns with additional
        standard deductions
        for age 65 or over
        or blindness:
          Number of returns          11,227,119
          Amount                     15,108,440
    Itemized deductions:
      Number of returns [24]         44,532,177
      Amount [24]                   863,573,915
      Medical and dental
        expense: [25]
        Number of returns             7,497,570
        Amount                       45,892,847
      Taxes paid: [26]
        Number of returns            43,805,620
        Amount                      304,446,730
      Interest paid: [27]
        Number of returns            36,746,377
        Amount                      340,166,542
        Home mortgage
          interest paid:
          Number of returns          36,294,445
          Amount                    326,633,624
      Charitable
        contributions:
        Number of returns            39,447,717
        Amount                      134,043,582
  Taxable income: [28]
    Number of returns               104,411,554
    Amount                        4,282,988,540
  Income tax before
    credits: [29,30]
    Number of returns               104,430,266
    Amount                          937,495,468
  Tax credits:
    Number of returns [31,32]        49,867,191
    Total amount [31,32]             45,229,945
    Child care credit:
      Number of returns               6,234,662
      Amount                          2,741,353
    Credit for the elderly or
      disabled:
      Number of returns                 141,117
      Amount                             31,051
    Child tax credit: [33]
      Number of returns              26,564,859
      Amount                         22,528,880
    Education credits:
      Number of returns               7,282,324
      Amount                          5,205,349
    Foreign tax credit:
      Number of returns               3,937,418
      Amount                          5,882,794
    Investment credit: [34]
      Number of returns                    [34]
      Amount                               [34]
    General business
      credit: [34]
      Number of returns                 256,149
      Amount                            611,694
  Income tax after
    credits: [29]
    Number of returns                94,912,461
    Amount                          892,265,523
  Total income tax: [35]
    Number of returns                94,912,843
    Amount                          892,298,267
    Minimum tax:
      Number of returns                     N/A
      Amount                                N/A
    Alternative minimum
      tax: [36]
      Number of returns               1,110,565
      Amount                          5,980,732
  Earned income credit: [37]
    Number of returns                19,810,008
    Amount                           33,803,688
    Used to offset income tax
      before credits:
      Number of returns               4,450,085
      Amount                          1,486,850
    Used to offset other taxes:
      Number of returns               3,549,027
      Amount                          2,889,108
    Excess earned income
      credit (refundable):
      Number of returns              16,827,409
      Amount                         29,427,729
Tax payments, total:
    Number of returns [38]          120,859,251
    Amount [38]                   1,023,211,921
    Income tax withheld: [39]
      Number of returns             115,371,839
      Amount                        787,245,061
    Excess Social Security tax
      withheld:
      Number of returns               1,441,302
      Amount                          1,925,143
    Estimated tax
      payments: [40]
      Number of returns              13,153,391
      Amount                        211,406,025
    Payments with requests
      for extension of
      filing time: [41]
      Number of returns                 918,882
      Amount                         22,431,417
  Tax due at time of filing:
    Number of returns                24,340,662
    Amount                          100,752,573
  Tax overpayments,
    total: [42]
    Number of returns               102,832,916
    Amount                          228,733,325
    Overpayment refunds:
      Number of returns              99,829,970
      Amount                        202,588,068

See notes at end of this section.

Table 2.--Individual Income and Tax Data, by State and Size of Adjusted
Gross Income, Tax Year 2001

[Money amounts are in thousands of dollars]

                                        Size of adjusted gross income

                                       All returns          Under
             State and item                              $20,000 [1]

                                           (1)                (2)

           UNITED STATES [2]

Number of returns                        130,977,219        50,394,803
  Number of joint returns                 51,193,206         7,053,335
  Number with paid
    preparer's signature                  73,973,374        27,401,382
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                            6,144,619,443       396,480,649
  Salaries and wages in
    AGI: [5] Number                      111,521,029        39,512,662
    Amount                             4,555,746,889       377,593,464
  Taxable interest: Number                67,160,248        16,043,480
    Amount                               197,174,284        26,231,769
  Tax-exempt interest: [6]
    Number                                 4,536,296           599,449
    Amount                                58,073,298         3,351,085
  Dividends: Number                       32,338,913         6,916,582
    Amount                               118,012,641        10,171,704
  Business or profession
    net income (less loss):
    Number                                18,196,016         5,975,402
    Amount                               218,966,724        19,810,036
  Number of farm returns                   2,048,843           581,095
  Net capital gain
    (less loss) in AGI:
    Number                                25,864,351         5,565,114
    Amount                               307,755,647         8,148,355
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                  8,866,908         2,016,764
    Amount                                97,666,608         9,000,171
  Pensions and annuities
    in AGI: Number                        21,967,195         5,938,313
    Amount                               335,920,670        42,986,796
  Social Security benefits in AGI:
    Number                                10,641,272           271,550
    Amount                                92,845,450           677,781
  Total statutory adjustments:
    Number                                23,256,932         6,390,875
    Amount                                61,049,028         6,863,204
    Self-employment retirement
      plans: [6] Number                    1,240,226            46,009
      Amount                              13,132,076           159,216
Total itemized deductions: [7]
  Number                                  44,961,551         3,575,326
  Amount                                 903,420,750        52,745,432
  Medical and dental expense:
    Number                                 7,739,614         2,001,642
    Amount                                52,854,358        16,872,999
  Taxes paid: Number                      44,416,103         3,335,007
    Amount                               315,005,855        10,287,764
  Interest paid: Number                  371,131,710         2,188,763
    Amount                               356,571,897        18,104,267
  Contributions: Number                   39,430,635         2,272,086
    Amount                               137,754,032         3,373,339
Taxable income: Number                   104,637,200        25,016,776
  Amount                               4,257,383,797       118,050,886
Total tax credits: [8] Number             48,865,327        11,739,340
  Amount                                  44,036,169         3,225,095
  Child care credit: Number                6,051,044           424,849
    Amount                                 2,684,275           145,524
Earned income credit: [9] Number          19,656,991        14,554,442
  Amount                                  33,244,266        27,797,335
  Excess earned income credit
    (refundable): [10]
    Number                                16,641,426        13,144,614
    Amount                                28,941,824        25,020,554
Income tax: [11] Number                   97,645,191        21,685,317
  Amount                                 891,653,445        13,849,565
Total tax liability: [12] Number         102,846,193        25,878,858
  Amount                                 932,785,121        19,914.716
Tax due at time of filing: [14]
  Number                                  24,217,377         5,826,244
  Amount                                  91,216,119         3,423,643
Overpayments: [14] Number                 99,514,374        40,555,353
  Amount                                 203,766,944        54,323,833

                ALABAMA

Number of returns                          1,892,976           828,363
  Number of joint returns                    768,708           130,042
  Number with paid
    preparer's signature                   1,170,986           504,191
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               72,103,862         7,353,132
  Salaries and wages in
    AGI: [5] Number                        1,642,328           686,780
    Amount                                54,646,965         6,731,887
  Taxable interest: Number                   802,574           194,767
    Amount                                 2,303,602           342,785
  Tax-exempt interest: [6]
    Number                                    36,717             4,598
    Amount                                   468,713            22,437
  Dividends: Number                          327,829            66,337
    Amount                                 1,077,340            88,451
  Business or profession
    net income (less loss):
    Number                                   253,383            95,964
    Amount                                 2,078,454           246,161
  Number of farm returns                      51,527            13,299
  Net capital gain
    (less loss) in AGI:
    Number                                   250,504            51,753
    Amount                                 2,382,002           100,487
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    103,056            24,450
    Amount                                 1,046,890           108,552
  Pensions and annuities
    in AGI: Number                           335,537            94,704
    Amount                                 5,092,534           715,720
  Social Security benefits in AGI:
    Number                                   143,484             3,258
    Amount                                 1,178,123             8,353
  Total statutory adjustments:
    Number                                   293,071            93,755
    Amount                                   604,523            82,397
    Self-employment retirement
      plans: [6] Number                        8,995               314
      Amount                                  96,293               760
Total itemized deductions: [7]
  Number                                     575,608            53,120
  Amount                                   9,362,967           608,587
  Medical and dental expense:
    Number                                   151,394            38,231
    Amount                                   777,138           215,086
  Taxes paid: Number                         573,502            50,572
    Amount                                 2,054,889            55,630
  Interest paid: Number                      482,514            34,176
    Amount                                 3,692,510           211,103
  Contributions: Number                      522,804            40,098
    Amount                                 2,089,551            76,882
Taxable income: Number                     1,439,816           385,215
  Amount                                  46,990,289         1,719,659
Total tax credits: [8] Number                718,972           202,657
  Amount                                     550,256            56,868
  Child care credit: Number                   93,487             8,954
    Amount                                    39,710             3,182
Earned income credit: [9] Number             447,392           345,064
  Amount                                     850,160           736,881
  Excess earned income credit
    (refundable): [10]
    Number                                   397,293           324,808
    Amount                                   766,986           683,247
Income tax: [11] Number                    1,306,000           310,235
  Amount                                   8,952,097           193,593
Total tax liability: [12] Number           1,390,003           381,270
  Amount                                   9,412,417           280,176
Tax due at time of filing: [14]
  Number                                     312,800            75,376
  Amount                                   1,016,306            41,907
Overpayments: [14] Number                  1,501,199           707,410
  Amount                                   3,042,538         1,208,934

                 ALASKA

Number of returns                            333,061           134,676
  Number of joint returns                    117,012             9,466
  Number with paid
    preparer's signature                     160,088            58,196
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               14,164,363           913,599
  Salaries and wages in
    AGI: [5] Number                          267,458            87,316
    Amount                                10,246,763           701,696
  Taxable interest: Number                   173,527            47,056
    Amount                                   322,144            31,603
  Tax-exempt interest: [6]
    Number                                     7,697             1,009
    Amount                                    55,356             3,807
  Dividends: Number                           89,297            25,378
    Amount                                   220,118            21,632
  Business or profession
    net income (less loss):
    Number                                    53,601            14,008
    Amount                                   605,237             5,916
  Number of farm returns                       1,310               250
  Net capital gain
    (less loss) in AGI:
    Number                                    58,943            13,397
    Amount                                   341,650             8,152
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     14,531             1,556
    Amount                                   172,071             7,162
  Pensions and annuities
    in AGI: Number                            44,593             6,340
    Amount                                   905,416            46,594
  Social Security benefits in AGI:
    Number                                    18,274               438
    Amount                                   157,433             1,332
  Total statutory adjustments:
    Number                                    63,991            14,859
    Amount                                   160,245            13,871
    Self-employment retirement
      plans: [6] Number                        3,844               137
      Amount                                  35,978               306
Total itemized deductions: [7]
  Number                                      84,405             4,372
  Amount                                   1,312,998            57,029
  Medical and dental expense:
    Number                                    12,013             2,481
    Amount                                    71,991            16,022
  Taxes paid: Number                          80,212             3,538
    Amount                                   223,426             7,368
  Interest paid: Number                       77,072             3,231
    Amount                                   719,129            24,846
  Contributions: Number                       70,363             2,430
    Amount                                   227,933             4,026
Taxable income: Number                       295,653            98,901
  Amount                                  10,281,457           360,966
Total tax credits: [8] Number                129,508            32,749
  Amount                                     103,736             8,592
  Child care credit: Number                   14,076               653
    Amount                                     5,988               166
Earned income credit: [9] Number              31,532            21,847
  Amount                                      42,714            32,902
  Excess earned income credit
    (refundable): [10]
    Number                                    25,442            19,069
    Amount                                    36,019            29,278
Income tax: [11] Number                      282,049            93,133
  Amount                                   2,026,291            42,203
Total tax liability: [12] Number             290,585            99,328
  Amount                                   2,136,784            52,544
Tax due at time of filing: [14]
  Number                                     108,997            51,106
  Amount                                     237,328            14,079
Overpayments: [14] Number                    207,217            74,320
  Amount                                     379,723            78,407

                ARIZONA

Number of returns                          2,201,468           818,599
  Number of joint returns                    904,766           135,484
  Number with paid
    preparer's signature                   1,254,186           452,670
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               97,892,228         7,021,528
  Salaries and wages in
    AGI: [5] Number                        1,862,016           650,084
    Amount                                71,768,221         6,646,010
  Taxable interest: Number                 1,030,425           234,839
    Amount                                 3,067,351           416,721
  Tax-exempt interest: [6]
    Number                                    83,775            12,749
    Amount                                   954,414            70,537
  Dividends: Number                          541,925           116,681
    Amount                                 1,857,409           195,453
  Business or profession
    net income (less loss):
    Number                                   293,853            92,851
    Amount                                 2,961,187           262,106
  Number of farm returns                       8,252             2,237
  Net capital gain
    (less loss) in AGI:
    Number                                   441,076            97,462
    Amount                                 4,420,773           120,451
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    163,292            36,493
    Amount                                 1,975,502           176,513
  Pensions and annuities
    in AGI: Number                           412,264           105,685
    Amount                                 6,673,775           798,121
  Social Security benefits in AGI:
    Number                                   206,502             5,136
    Amount                                 1,770,995            12,556
  Total statutory adjustments:
    Number                                   381,245            97,583
    Amount                                   950,245           111,034
    Self-employment retirement
      plans: [6] Number                       16,625               811
      Amount                                 167,073             2,177
Total itemized deductions: [7]
  Number                                     838,632            77,135
  Amount                                  15,595,390         1,146,030
  Medical and dental expense:
    Number                                   206,128            53,504
    Amount                                 1,081,914           336,556
  Taxes paid: Number                         834,889            74,186
    Amount                                 4,058,663           141,054
  Interest paid: Number                      743,002            57,816
    Amount                                 7,242,214           469,152
  Contributions: Number                      739,923            53,087
    Amount                                 2,163,260            69,473
Taxable income: Number                     1,774,773           414,267
  Amount                                  65,520,659         2,013,143
Total tax credits: [8] Number                865,685           211,350
  Amount                                     703,489            59,079
  Child care credit: Number                   98,899             6,440
    Amount                                    41,868             2,100
Earned income credit: [9] Number             345,965           245,508
  Amount                                     588,923           479,106
  Excess earned income credit
    (refundable): [10]
    Number                                   296,601           224,110
    Amount                                   522,599           439,009
Income tax: [11] Number                    1,633,668           353,327
  Amount                                  13,022,566           233,280
Total tax liability: [12] Number           1,713,129           414,559
  Amount                                  13,609,239           318,231
Tax due at time of filing: [14]
  Number                                     440,864            94,662
  Amount                                   1,448,236            50,892
Overpayments: [14] Number                  1,639,358           657,259
  Amount                                   3,226,466           904,074

      ARKANSAS

Number of returns                          1,121,265           504,597
  Number of joint returns                    490,763            97,903
  Number with paid
    preparer's signature                     720,317           319,851
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               39,556,047         4,294,105
  Salaries and wages in
    AGI: [5] Number                          961,114           413,845
    Amount                                29,521,100         4,009,011
  Taxable interest: Number                   475,929           129,171
    Amount                                 1,448,199           240,549
  Tax-exempt interest: [6]
    Number                                    22,877             3,304
    Amount                                   234,937            15,073
  Dividends: Number                          205,397            47,004
    Amount                                   966,853            56,749
  Business or profession
    net income (less loss):
    Number                                   168,251            67,688
    Amount                                 1,285,462           175,749
  Number of farm returns                      47,724            15,681
  Net capital gain
    (less loss) in AGI:
    Number                                   165,230            39,492
    Amount                                 1,396,066            54,664
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     65,582            17,026
    Amount                                   660,319            76,279
  Pensions and annuities
    in AGI: Number                           184,406            55,733
    Amount                                 2,546,627           391,424
  Social Security benefits in AGI:
    Number                                    90,488             2,066
    Amount                                   710,241             6,546
  Total statutory adjustments:
    Number                                   195,505            66,424
    Amount                                   350,842            56,654
    Self-employment retirement
      plans: [6] Number                        4,376               209
      Amount                                  39,813               780
Total itemized deductions: [7]
  Number                                     275,429            24,841
  Amount                                   4,625,197           330,797
  Medical and dental expense:
    Number                                    70,391            17,697
    Amount                                   429,886           145,389
  Taxes paid: Number                         274,182            23,528
    Amount                                 1,347,296            34,401
  Interest paid: Number                      222,340            15,322
    Amount                                 1,536,127            93,214
  Contributions: Number                      234,021            16,759
    Amount                                 1,031,502            35,049
Taxable income: Number                       845,583           235,179
  Amount                                  25,430,646         1,072,311
Total tax credits: [8] Number                420,755           120,862
  Amount                                     305,017            31,190
  Child care credit: Number                   50,171             4,498
    Amount                                    19,981             1,510
Earned income credit: [9] Number             253,779           191,421
  Amount                                     457,918           389,349
  Excess earned income credit
    (refundable): [10]
    Number                                   220,237           177,096
    Amount                                   406,251           356,504
Income tax: [11] Number                      771,150           196,966
  Amount                                   4,758,697           125,075
Total tax liability: [12] Number             828,909           245,459
  Amount                                   5,046,474           186,201
Tax due at time of filing: [14]
  Number                                     198,483            53,362
  Amount                                     582,232            32,213
Overpayments: [14] Number                    870,426           420,874
  Amount                                   1,627,752           656,111

      CALIFORNIA

Number of returns                         15,067,041         5,526,241
  Number of joint returns                  5,739,983           839,562
  Number with paid
    preparer's signature                   9,245,528         3,248,880
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              797,785,488        39,742,068
  Salaries and wages in
    AGI: [5] Number                       12,706,884         4,299,344
    Amount                               583,342,908        43,156,262
  Taxable interest: Number                 7,575,088         1,548,884
    Amount                                25,288,751         2,942,087
  Tax-exempt interest: [6]
    Number                                   554,649            66,599
    Amount                                 8,408,820           491,379
  Dividends: Number                        3,684,293           715,257
    Amount                                14,824,267         1,199,617
  Business or profession
    net income (less loss):
    Number                                 2,432,020           822,712
    Amount                                38,423,918         2,869,882
  Number of farm returns                      74,874            18,473
  Net capital gain
    (less loss) in AGI:
    Number                                 3,107,565           606,521
    Amount                                47,781,015           988,383
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    892,451           174,807
    Amount                                11,037,197           875,845
  Pensions and annuities
    in AGI: Number                         2,143,244           512,714
    Amount                                36,348,995         3,941,987
  Social Security benefits in AGI:
    Number                                 1,173,084            29,427
    Amount                                10,575,756            75,877
  Total statutory adjustments:
    Number                                 2,903,612           838,658
    Amount                                 9,616,201           915,729
    Self-employment retirement
      plans: [6] Number                      219,003             8,929
      Amount                               2,551,200            27,761
Total itemized deductions: [7]
  Number                                   5,805,997           468,937
  Amount                                 155,209,561         8,901,667
  Medical and dental expense:
    Number                                   914,559           242,750
    Amount                                 6,798,176         2,330,022
  Taxes paid: Number                       5,792,325           454,432
    Amount                                57,182,988         1,593,589
  Interest paid: Number                    4,734,059           337,966
    Amount                                66,091,043         3,928,762
  Contributions: Number                    5,152,615           289,543
    Amount                                18,250,804           381,162
Taxable income: Number                    12,038,314         2,693,411
  Amount                                 540,875,835        12,793,729
Total tax credits: [8] Number              5,912,045         1,420,595
  Amount                                   5,131,351           397,427
  Child care credit: Number                  773,344            38,896
    Amount                                   386,237            14,870
Earned income credit: [9] Number           2,289,696         1,688,133
  Amount                                   3,871,433         3,216,968
  Excess earned income credit
    (refundable): [10]
    Number                                 1,909,248         1,484,124
    Amount                                 3,306,659         2,826,545
Income tax: [11] Number                   11,089,694         2,280,243
  Amount                                 119,291,322         1,470,801
Total tax liability: [12] Number          11,818,622         2,842,406
  Amount                                 125,777,308         2,345,576
Tax due at time of filing: [14]
  Number                                   3,057,999           725,972
  Amount                                  13,378,108           473,660
Overpayments: [14] Number                 11,101,518         4,316,299
  Amount                                  25,255,252         5,885,310

      COLORADO

Number of returns                          2,109,160           722,229
  Number of joint returns                    644,400            89,508
  Number with paid
    preparer's signature                   1,118,595           364,867
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              108,578,215         5,366,292
  Salaries and wages in
    AGI: [5] Number                        1,816,927           570,936
    Amount                                78,660,136         5,344,067
  Taxable interest: Number                 1,148,517           258,177
    Amount                                 3,238,639           385,247
  Tax-exempt interest: [6]
    Number                                    80,418            10,952
    Amount                                   874,618            58,610
  Dividends: Number                          599,029           125,633
    Amount                                 1,931,084           177,189
  Business or profession
    net income (less loss):
    Number                                   342,903            93,378
    Amount                                 4,099,002           236,766
  Number of farm returns                      32,686             9,789
  Net capital gain
    (less loss) in AGI:
    Number                                   490,080           104,280
    Amount                                 6,872,661           121,174
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    142,851            27,586
    Amount                                 1,556,138           125,397
  Pensions and annuities
    in AGI: Number                           339,194            75,444
    Amount                                 5,601,800           546,349
  Social Security benefits in AGI:
    Number                                   150,478             3,377
    Amount                                 1,226,532             8,339
  Total statutory adjustments:
    Number                                   460,239           104,177
    Amount                                 1,246,734           116,461
    Self-employment retirement
      plans: [6] Number                       26,218             1,041
      Amount                                 242,313             2,902
Total itemized deductions: [7]
  Number                                     859,727            62,678
  Amount                                  17,221,956           945,486
  Medical and dental expense:
    Number                                   134,322            35,520
    Amount                                   866,839           232,510
  Taxes paid: Number                         864,503            59,490
    Amount                                 4,728,914           126,461
  Interest paid: Number                      777,302            47,179
    Amount                                 8,693,910           470,577
  Contributions: Number                      735,897            38,454
    Amount                                 2,394,981            50,666
Taxable income: Number                     1,744,012           375,200
  Amount                                  76,725,702         1,823,571
Total tax credits: [8] Number                790,547           170,260
  Amount                                     668,161            46,773
  Child care credit: Number                   98,050             5,194
    Amount                                    41,975             1,768
Earned income credit: [9] Number             227,224           163,120
  Amount                                     342,436           276,592
  Excess earned income credit
    (refundable): [10]
    Number                                   185,236           142,561
    Amount                                   291,486           245,108
Income tax: [11] Number                    1,648,927           333,861
  Amount                                  16,049,956           215,279
Total tax liability: [12] Number           1,723,350           390,152
  Amount                                  16,826,868           302,867
Tax due at time of filing: [14]
  Number                                     463,752            97,642
  Amount                                   1,898,636            56,956
Overpayments: [14] Number                  1,523,400           557,489
  Amount                                   3,021,210           624,738

              CONNECTICUT

Number of returns                          1,679,055           537,517
  Number of joint returns                    650,780            49,513
  Number with paid
    preparer's signature                     911,515           265,984
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              114,472,787         3,566,944
  Salaries and wages in
    AGI: [5] Number                        1,401,927           393,602
    Amount                                82,552,782         3,462,862
  Taxable interest: Number                 1,109,711           233,487
    Amount                                 3,573,804           371,962
  Tax-exempt interest: [6]
    Number                                    97,765            11,796
    Amount                                 1,649,192            67,278
  Dividends: Number                          593,112           121,290
    Amount                                 2,759,923           183,967
  Business or profession
    net income (less loss):
    Number                                   225,274            49,757
    Amount                                 4,528,556           199,880
  Number of farm returns                       3,165               661
  Net capital gain
    (less loss) in AGI:
    Number                                   482,432            99,975
    Amount                                 8,434,538           189,690
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    146,509            31,676
    Amount                                 1,613,508           131,548
  Pensions and annuities
    in AGI: Number                           301,020            75,027
    Amount                                 4,772,673           518,506
  Social Security benefits in AGI:
    Number                                   171,438             4,565
    Amount                                 1,628,940             8,983
  Total statutory adjustments:
    Number                                   314,215            58,656
    Amount                                 1,315,482            71,807
    Self-employment retirement
      plans: [6] Number                       31,615               808
      Amount                                 372,485             2,734
Total itemized deductions: [7]
  Number                                     713,823            41,127
  Amount                                  17,095,521           726,845
  Medical and dental expense:
    Number                                    98,220            25,320
    Amount                                   772,901           205,198
  Taxes paid: Number                         714,204            39,645
    Amount                                 7,877,643           237,953
  Interest paid: Number                      595,244            24,724
    Amount                                 6,279,225           218,727
  Contributions: Number                      654,605            28,071
    Amount                                 2,325,936            31,118
Taxable income: Number                     1,425,420           295,194
  Amount                                  86,737,196         1,383,317
Total tax credits: [8] Number                600,438           121,705
  Amount                                     571,658            32,172
  Child care credit: Number                   74,305             2,998
    Amount                                    33,326             1,016
Earned income credit: [9] Number             147,439           106,835
  Amount                                     222,718           181,209
  Excess earned income credit
    (refundable): [10]
    Number                                   119,848            94,381
    Amount                                   193,084           164,936
Income tax: [11] Number                    1,371,998           268,615
  Amount                                  21,356,741           164,406
Total tax liability: [12] Number           1,411,798           298,346
  Amount                                  22,162,504           219,879
Tax due at time of filing: [14]
  Number                                     353,705            80,700
  Amount                                   1,868,030            44,599
Overpayments: [14] Number                  1,220,371           406,221
  Amount                                   2,896,218           468,947

                DELAWARE

Number of returns                            380,789           132,669
  Number of joint returns                    143,727            13,484
  Number with paid
    preparer's signature                     196,294            63,806
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               18,484,828         1,211,647
  Salaries and wages in
    AGI: [5] Number                          331,023           108,239
    Amount                                13,823,256           998,687
  Taxable interest: Number                   196,982            41,197
    Amount                                   462,325            57,334
  Tax-exempt interest: [6]
    Number                                    15,065             1,633
    Amount                                   177,034             5,834
  Dividends: Number                          103,477            19,810
    Amount                                   499,119            27,383
  Business or profession
    net income (less loss):
    Number                                    40,146            10,096
    Amount                                   466,179            39,919
  Number of farm returns                       2,519               663
  Net capital gain
    (less loss) in AGI: Number                74,355            13,907
    Amount                                   612,973             5,491
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     28,184             5,441
    Amount                                   302,788            22,517
  Pensions and annuities
    in AGI: Number                            77,910            18,449
    Amount                                 1,260,534           142,923
  Social Security benefits in AGI:
    Number                                    37,377               885
    Amount                                   337,121             1,895
  Total statutory adjustments:
    Number                                    53,610            11,360
    Amount                                   138,072            12,368
    Self-employment retirement
      plans: [6] Number                        2,884                90
      Amount                                  28,250               232
Total itemized deductions: [7]
  Number                                     141,354             7,766
  Amount                                   2,589,095            96,246
  Medical and dental expense:
    Number                                    17,855             4,258
    Amount                                   125,823            31,033
  Taxes paid: Number                         141,099             7,310
    Amount                                   820,040            12,614
  Interest paid: Number                      126,094             5,624
    Amount                                 1,115,280            40,559
  Contributions: Number                      128,084             5,424
    Amount                                   412,261             7,649
Taxable income: Number                       318,832            72,485
  Amount                                  12,903,008           351,305
Total tax credits: [8] Number                140,837            31,570
  Amount                                     115,517             8,851
  Child care credit: Number                   22,802             1,631
    Amount                                    10,242               560
Earned income credit: [9] Number              49,638            35,354
  Amount                                      81,647            66,763
  Excess earned income credit
    (refundable): [10]
    Number                                    42,186            32,612
    Amount                                    72,974            62,184
Income tax: [11] Number                      301,181            63,738
  Amount                                   2,633,161            41,537
Total tax liability: [12] Number             309,578            70,283
  Amount                                   2,723,491            51,708
Tax due at time of filing: [14]
  Number                                      71,325            13,602
  Amount                                     226,878             7,356
Overpayments: [14] Number                    293,391           111,459
  Amount                                     612,868           189,067

          DISTRICT OF COLUMBIA

Number of returns                            282,308            95,697
  Number of joint returns                     45,147             4,387
  Number with paid
    preparer's signature                     137,477            49,244
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               15,913,850           833,496
  Salaries and wages in
    AGI: [5] Number                          239,673            76,080
    Amount                                11,009,956           784,945
  Taxable interest: Number                   123,631            21,513
    Amount                                   422,616            26,963
  Tax-exempt interest: [6]
    Number                                    13,259             1,023
    Amount                                   213,727             4,977
  Dividends: Number                           65,991             9,782
    Amount                                   437,653            14,990
  Business or profession
    net income (less loss):
    Number                                    36,104            11,325
    Amount                                   603,389            36,933
  Number of farm returns                         283                31
  Net capital gain
    (less loss) in AGI: Number                51,314             7,203
    Amount                                 1,005,477            25,815
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     12,857             1,580
    Amount                                   136,570             7,235
  Pensions and annuities
    in AGI: Number                            47,354            11,420
    Amount                                 1,110,497           119,297
  Social Security benefits in AGI:
    Number                                    18,113               456
    Amount                                   147,403             1,809
  Total statutory adjustments:
    Number                                    49,701            12,435
    Amount                                   212,098            11,351
    Self-employment retirement
      plans: [6] Number                        5,259               135
      Amount                                  85,876               467
Total itemized deductions: [7]
  Number                                     112,031             8,271
  Amount                                   2,784,885            99,621
  Medical and dental expense:
    Number                                    23,825             4,536
    Amount                                   142,260            22,717
  Taxes paid: Number                         111,213             7,879
    Amount                                 1,102,456            14,799
  Interest paid: Number                       73,138             4,339
    Amount                                   870,177            35,296
  Contributions: Number                      101,207             6,164
    Amount                                   548,211            12,127
Taxable income: Number                       234,972            50,237
  Amount                                  11,359,370           253,260
Total tax credits: [8] Number                106,467            30,308
  Amount                                      98,979             9,937
  Child care credit: Number                   14,161             1,647
    Amount                                     7,450               653
Earned income credit: [9] Number              51,270            37,632
  Amount                                      84,094            69,312
  Excess earned income credit
    (refundable): [10]
    Number                                    44,980            34,798
    Amount                                    75,698            64,093
Income tax: [11] Number                      214,404            39,971
  Amount                                   2,677,002            27,524
Total tax liability: [12] Number             222,946            47,257
  Amount                                   2,807,314            37,933
Tax due at time of filing: [14]
  Number                                      55,066            11,370
  Amount                                     218,843             7,147
Overpayments: [14] Number                    213,773            78,495
  Amount                                     501,503           122,427

      FLORIDA

Number of returns                          7,630,491         3,174,651
  Number of joint returns                  2,854,917           481,404
  Number with paid
    preparer's signature                   4,252,322         1,759,136
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              339,033,617        25,219,899
  Salaries and wages in
    AGI: [5] Number                        6,218,526         2,436,318
    Amount                               224,718,566        24,358,391
  Taxable interest: Number                 3,564,160           929,942
    Amount                                15,454,636         2,003,635
  Tax-exempt interest: [6]
    Number                                   307,050            45,920
    Amount                                 5,998,172           365,085
  Dividends: Number                        1,887,310           454,222
    Amount                                 9,728,300           918,869
  Business or profession
    net income (less loss):
    Number                                 1,085,479           462,909
    Amount                                11,049,114         1,962,883
  Number of farm returns                      38,917             9,683
  Net capital gain
    (less loss) in AGI: Number             1,550,826           370,224
    Amount                                24,625,398           511,124
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    605,924           144,070
    Amount                                 7,984,617           698,618
  Pensions and annuities
    in AGI: Number                         1,433,695           393,850
    Amount                                23,730,695         2,864,989
  Social Security benefits in AGI:
    Number                                   811,827            21,720
    Amount                                 7,420,782            63,377
  Total statutory adjustments:
    Number                                 1,366,996           468,777
    Amount                                 3,217,706           473,849
    Self-employment retirement
      plans: [6] Number                       41,421             2,297
      Amount                                 406,152             7,159
Total itemized deductions: [7]
  Number                                   2,194,081           260,594
  Amount                                  40,656,297         4,075,622
  Medical and dental expense:
    Number                                   568,516           151,851
    Amount                                 3,870,315         1,197,205
  Taxes paid: Number                       2,038,189           219,663
    Amount                                 7,339,649           631,970
  Interest paid: Number                    1,875,570           188,478
    Amount                                18,708,050         1,635,666
  Contributions: Number                    1,890,524           174,197
    Amount                                 7,317,985           239,359
Taxable income: Number                     5,973,639         1,573,699
  Amount                                 241,945,987         7,536,639
Total tax credits: [8] Number              2,786,531           796,707
  Amount                                   2,139,451           218,709
  Child care credit: Number                  369,747            32,373
    Amount                                   161,032            10,914
Earned income credit: [9] Number           1,371,025         1,044,169
  Amount                                   2,323,152         1,971,649
  Excess earned income credit
    (refundable): [10]
    Number                                 1,152,070           926,811
    Amount                                 1,998,174         1,744,677
Income tax: [11] Number                    5,536,641         1,343,249
  Amount                                  52,220,961           890,459
Total tax liability: [12] Number           5,910,666         1,664,058
  Amount                                  54,187,833        1 328,999
Tax due at time of filing: [14]
  Number                                   1,424,040           356,694
  Amount                                   6,281,206           220,315
Overpayments: [14] Number                  5,731,017         2,564,754
  Amount                                  11,858,853         3,801,501

                GEORGIA

Number of returns                          3,655,752         1,413,032
  Number of joint returns                  1,373,908           174,960
  Number with paid
    preparer's signature                   2,095,733           821,943
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              166,756,155        12,086,079
  Salaries and wages in
    AGI: [5] Number                        3,229,098         1,175,049
    Amount                               128,346,574        11,588,733
  Taxable interest: Number                 1,546,185           314,672
    Amount                                 4,130,037           499,311
  Tax-exempt interest: [6]
    Number                                    78,639             8,646
    Amount                                   890,540            42,221
  Dividends: Number                          765,590           134,826
    Amount                                 2,685,955           186,315
  Business or profession
    net income (less loss):
    Number                                   524,843           182,043
    Amount                                 4,798,351           459,529
  Number of farm returns                      49,347            12,130
  Net capital gain
    (less loss) in AGI: Number               596,609           108,846
    Amount                                 7,533,889           259,355
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    189,037            35,298
    Amount                                 2,120,866           163,315
  Pensions and annuities
    in AGI: Number                           563,082           131,302
    Amount                                 8,485,397           917,624
  Social Security benefits in AGI:
    Number                                   234,996             5,335
    Amount                                 2,019,475            15,382
  Total statutory adjustments:
    Number                                   633,475           180,644
    Amount                                 1,467,642           168,808
    Self-employment retirement
      plans: [6] Number                       27,299             1,034
      Amount                                 286,109             2,809
Total itemized deductions: [7]
  Number                                   1,382,043           100,806
  Amount                                  27,275,708         1,425,955
  Medical and dental expense:
    Number                                   250,044            53,172
    Amount                                 1,620,395           334,787
  Taxes paid: Number                       1,383,499            97,979
    Amount                                 8,457,586           191,650
  Interest paid: Number                    1,199,212            72,535
    Amount                                11,201,400           670,010
  Contributions: Number                    1,232,336            70,282
    Amount                                 4,844,140           123,997
Taxable income: Number                     2,882,197           668,423
  Amount                                 111,686,626         3,054,782
Total tax credits: [8] Number              1,397,518           347,081
  Amount                                   1,111,586           100,283
  Child care credit: Number                  203,386            17,527
    Amount                                    88,404             6,065
Earned income credit: [9] Number             739,224           550,774
  Amount                                   1,351,653         1,143,653
  Excess earned income credit
    (refundable): [10]
    Number                                   646,525           513,084
    Amount                                 1,205,149         1,051,543
Income tax: [11] Number                    2,636,873           542,283
  Amount                                  22,788,364           345,673
Total tax liability: [12] Number           2,794,408           670,981
  Amount                                  23,817,405           515,706
Tax due at time of filing: [14]
  Number                                     673,736           146,840
  Amount                                   2,590,220            94,259
Overpayments: [14] Number                  2,838,530         1,186,372
  Amount                                   6,041,650         1,914,984

      HAWAII

Number of returns                            577,693           220,052
  Number of joint returns                    226,850            31,388
  Number with paid
    preparer's signature                     325,354           117,628
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               23,882,640         1,756,810
  Salaries and wages in
    AGI: [5] Number                          481,989           169,088
    Amount                                17,342,662         1,676,258
  Taxable interest: Number                   365,391            94,944
    Amount                                   727,092           104,490
  Tax-exempt interest: [6]
    Number                                    20,967             3,031
    Amount                                   165,951            11,370
  Dividends: Number                          152,198            32,266
    Amount                                   425,060            41,183
  Business or profession
    net income (less loss):
    Number                                    82,870            26,166
    Amount                                   930,390            68,543
  Number of farm returns                       5,892             1,961
  Net capital gain
    (less loss) in AGI: Number               116,262            25,274
    Amount                                 1,044,276            11,604
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     44,780             8,477
    Amount                                   429,305            38,454
  Pensions and annuities
    in AGI: Number                           108,543            26,950
    Amount                                 2,030,953           211,652
  Social Security benefits in AGI:
    Number                                    53,988             1,223
    Amount                                   486,288             3,156
  Total statutory adjustments:
    Number                                    99,821            28,328
    Amount                                   265,014            38,567
    Self-employment retirement
      plans: [6] Number                        6,202               338
      Amount                                  58,808               942
Total itemized deductions: [7]
  Number                                     195,662            16,916
  Amount                                   3,888,714           229,694
  Medical and dental expense:
    Number                                    35,233             9,850
    Amount                                   187,187            55,436
  Taxes paid: Number                         194,533            16,139
    Amount                                 1,085,813            27,619
  Interest paid: Number                      151,070            10,415
    Amount                                 1,891,140           110,630
  Contributions: Number                      175,162            11,243
    Amount                                   472,152            15,660
Taxable income: Number                       467,267           115,026
  Amount                                  15,630,307           586,960
Total tax credits: [8] Number                220,490            55,809
  Amount                                     175,106            14,459
  Child care credit: Number                   28,185             1,378
    Amount                                    10,376               409
Earned income credit: [9] Number              71,275            52,715
  Amount                                     102,744            84,058
  Excess earned income credit
    (refundable): [10]
    Number                                    58,631            45,532
    Amount                                    89,144            75,380
Income tax: [11] Number                      438,303           103,012
  Amount                                   2,928,845            71,336
Total tax liability: [12] Number             458,738           119,173
  Amount                                   3,089,124            94,657
Tax due at time of filing: [14]
  Number                                     111,402            25,345
  Amount                                     312,026            14,028
Overpayments: [14] Number                    427,846           174,478
  Amount                                     747,316           198,050

                 IDAHO

Number of returns                            563,920           230,151
  Number of joint returns                    271,335            44,889
  Number with paid
    preparer's signature                     321,521           121,325
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               21,447,540         1,581,413
  Salaries and wages in
    AGI: [5] Number                          481,507           185,219
    Amount                                15,922,682         1,753,020
  Taxable interest: Number                   287,264            79,445
    Amount                                   781,290           140,504
  Tax-exempt interest: [6]
    Number                                    16,813             2,958
    Amount                                   141,137            13,973
  Dividends: Number                          128,278            31,863
    Amount                                   360,040            49,599
  Business or profession
    net income (less loss):
    Number                                    95,029            30,446
    Amount                                   775,146            54,103
  Number of farm returns                      23,188             7,229
  Net capital gain
    (less loss) in AGI: Number               115,823            29,444
    Amount                                   969,927            72,515
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     38,368             9,618
    Amount                                   374,198            44,433
  Pensions and annuities
    in AGI: Number                            92,107            26,908
    Amount                                 1,313,579           196,849
  Social Security benefits in AGI:
    Number                                    42,611               956
    Amount                                   335,175             2,231
  Total statutory adjustments:
    Number                                   116,544            31,656
    Amount                                   247,038            31,953
    Self-employment retirement
      plans: [6] Number                        4,245               222
      Amount                                  39,626               912
Total itemized deductions: [7]
  Number                                     206,880            20,105
  Amount                                   3,638,491           362,902
  Medical and dental expense:
    Number                                    47,680            13,303
    Amount                                   334,777           172,259
  Taxes paid: Number                         205,361            19,006
    Amount                                 1,141,947            40,221
  Interest paid: Number                      180,257            14,448
    Amount                                 1,442,065           113,989
  Contributions: Number                      172,610            12,621
    Amount                                   585,130            21,587
Taxable income: Number                       443,312           115,443
  Amount                                  13,660,298           531,459
Total tax credits: [8] Number                226,778            55,105
  Amount                                     191,230            13,783
  Child care credit: Number                   26,966             1,978
    Amount                                    10,290               627
Earned income credit: [9] Number              85,316            59,773
  Amount                                     138,753           111,851
  Excess earned income credit
    (refundable): [10]
    Number                                    71,234            53,348
    Amount                                   118,663            99,294
Income tax: [11] Number                      406,595           102,018
  Amount                                   2,493,346            62,971
Total tax liability: [12] Number             434,250           121,907
  Amount                                   2,665,522            90,646
Tax due at time of filing: [14]
  Number                                     116,757            29,649
  Amount                                     373,702            16,761
Overpayments: [14] Number                    416,226           182,081
  Amount                                     711,491           213,887

                ILLINOIS

Number of returns                          5,775,115         2,085,103
  Number of joint returns                  2,198,380           240,966
  Number with paid
    preparer's signature                   3,271,853         1,134,683
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              290,608,112        15,746,209
  Salaries and wages in
    AGI: [5] Number                        4,952,571         1,628,880
    Amount                               216,633,898        14,704,324
  Taxable interest: Number                 3,193,373           769,966
    Amount                                10,183,303         1,273,878
  Tax-exempt interest: [6]
    Number                                   230,386            29,881
    Amount                                 2,755,743           202,458
  Dividends: Number                        1,612,895           339,113
    Amount                                 5,629,600           456,663
  Business or profession
    net income (less loss):
    Number                                   721,713           220,770
    Amount                                 8,464,623           805,275
  Number of farm returns                      75,948            18,505
  Net capital gain
    (less loss) in AGI:
    Number                                 1,206,221           248,730
    Amount                                14,331,313           282,581
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    433,248            99,692
    Amount                                 4,862,188           437,568
  Pensions and annuities
    in AGI: Number                         1,008,965           276,860
    Amount                                14,392,524         1,853,103
  Social Security benefits in AGI:
    Number                                   483,156            12,800
    Amount                                 4,263,489            25,714
  Total statutory adjustments:
    Number                                   964,795           243,521
    Amount                                 2,643,968           256,927
    Self-employment retirement
      plans: [6] Number                       56,121             1,609
      Amount                                 665,641            30,035
Total itemized deductions: [7]
  Number                                   2,034,998           143,467
  Amount                                  39,579,407         2,344,333
  Medical and dental expense:
    Number                                   317,713            83,044
    Amount                                 2,630,812           943,494
  Taxes paid: Number                       2,033,229           139,640
    Amount                                13,181,269           431,720
  Interest paid: Number                    1,716,969            87,327
    Amount                                16,042,893           670,569
  Contributions: Number                    1,806,255            94,689
    Amount                                 5,976,167           132,416
Taxable income: Number                     4,686,223         1,037,096
  Amount                                 207,703,704         4,781,299
Total tax credits: [8] Number              2,138,494           453,550
  Amount                                   1,841,472           128,113
  Child care credit: Number                  260,980            18,268
    Amount                                   122,961             6,378
Earned income credit: [9] Number             769,690           561,927
  Amount                                   1,278,557         1,055,835
  Excess earned income credit
    (refundable): [10]
    Number                                   651,683           506,863
    Amount                                 1,123,898           959,670
Income tax: [11] Number                    4,396,938           903,790
  Amount                                  44,668,851           558,929
Total tax liability: [12] Number           4,590,351         1,059,231
  Amount                                  46,394,662           770,996
Tax due at time of filing: [14]
  Number                                   1,000,099           233,193
  Amount                                   4,037,887           126,834
Overpayments: [14] Number                  4,446,171         1,681,512
  Amount                                   9,848,774         2,214,494

                INDIANA

Number of returns                          2,824,241         1,075,862
  Number of joint returns                  1,198,682           147,826
  Number with paid
    preparer's signature                   1,627,697           590,123
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              117,976,731         9,005,519
  Salaries and wages in
    AGI: [5] Number                        2,461,175           865,751
    Amount                                90,259,224         7,581,255
  Taxable interest: Number                 1,483,914           380,806
    Amount                                 3,384,572           556,234
  Tax-exempt interest: [6]                    77,418            10,767
    Number                                   850,521            38,295
    Amount                                   617,194           138,029
  Dividends: Number
    Amount                                 1,704,546           161,200
  Business or profession
    net income (less loss):
    Number                                   347,125            96,385
    Amount                                 3,474,963           257,202
  Number of farm returns                      60,542            14,642
  Net capital gain
    (less loss) in AGI:
    Number                                   545,098           118,865
    Amount                                 3,863,703           170,629
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    197,020            51,182
    Amount                                 1,956,422           211,878
  Pensions and annuities
    in AGI: Number                           524,537           169,257
    Amount                                 6,430,330         1,153,270
  Social Security benefits in AGI:
    Number                                   228,493             6,119
    Amount                                 1,877,231            12,444
  Total statutory adjustments:
    Number                                   449,368           104,689
    Amount                                   940,004            93,257
    Self-employment retirement
      plans: [6] Number                       17,629               530
      Amount                                 180,444             1,375
Total itemized deductions: [7]
  Number                                     898,232            58,121
  Amount                                  14,357,750           786,078
  Medical and dental expense:
    Number                                   135,016            36,048
    Amount                                   868,324           273,304
  Taxes paid: Number                         901,538            58,202
    Amount                                 4,645,877           123,607
  Interest paid: Number                      791,223            37,462
    Amount                                 6,003,189           245,068
  Contributions: Number                      747,185            37,155
    Amount                                 2,349,851            61,868
Taxable income: Number                     2,275,140           541,298
  Amount                                  80,185,274         2,559,955
Total tax credits: [8] Number              1,042,538           229,782
  Amount                                     866,213            60,102
  Child care credit: Number                  116,370             7,801
    Amount                                    47,477             2,517
Earned income credit: [9] Number             373,810           268,499
  Amount                                     600,509           489,844
  Excess earned income credit
    (refundable): [10]
    Number                                   315,928           246,093
    Amount                                   529,529           451,394
Income tax: [11] Number                    2,150,474           483,963
  Amount                                  15,221,056           306,695
Total tax liability: [12] Number           2,233,339           548,883
  Amount                                  15,936,323           390,767
Tax due at time of filing: [14]
  Number                                     439,788           100,895
  Amount                                   1,470,374            51,440
Overpayments: [14] Number                  2,254,894           901,502
  Amount                                   4,392,703         1,143,903

                  IOWA

Number of returns                          1,338,114           510,179
  Number of joint returns                    603,358            76,854
  Number with paid
    preparer's signature                     898,612           317,611
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               52,695,642         3,947,240
  Salaries and wages in
    AGI: [5] Number                        1,135,377           401,075
    Amount                                39,220,865         3,580,194
  Taxable interest: Number                   813,696           227,029
    Amount                                 2,132,026           365,988
  Tax-exempt interest: [6]
    Number                                    48,799             6,984
    Amount                                   342,464            18,298
  Dividends: Number                          372,943            89,194
    Amount                                   867,991           100,071
  Business or profession
    net income (less loss):
    Number                                   194,466            52,803
    Amount                                 1,618,492            32,510
  Number of farm returns                      86,060            25,651
  Net capital gain
    (less loss) in AGI:
    Number                                   307,724            74,898
    Amount                                 1,579,330            74,959
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    113,512            29,707
    Amount                                   900,518           112,027
  Pensions and annuities
    in AGI: Number                           240,765            71,656
    Amount                                 2,780,857           453,528
  Social Security benefits in AGI:
    Number                                   128,873             2,925
    Amount                                 1,100,780             5,040
  Total statutory adjustments:
    Number                                   289,458            69,295
    Amount                                   702,296           174,395
    Self-employment retirement
      plans: [6] Number                       13,832               544
      Amount                                 104,047             1,400
Total itemized deductions: [7]
  Number                                     429,018            37,974
  Amount                                   6,815,859           563,483
  Medical and dental expense:
    Number                                    96,359            31,002
    Amount                                   814,662           355,599
  Taxes paid: Number                         425,347            34,561
    Amount                                 2,428,699            67,086
  Interest paid: Number                      337,334            15,490
    Amount                                 2,262,489            82,757
  Contributions: Number                      371,397            27,001
    Amount                                 1,013,087            40,718
Taxable income: Number                     1,099,810           279,856
  Amount                                  35,196,093         1,303,802
Total tax credits: [8] Number                509,787           111,662
  Amount                                     436,292            29,629
  Child care credit: Number                   79,358             5,033
    Amount                                    30,927             1,531
Earned income credit: [9] Number             148,182           104,599
  Amount                                     222,459           178,268
  Excess earned income credit
    (refundable): [10]
    Number                                   120,162            92,361
    Amount                                   189,536           160,055
Income tax: [11] Number                    1,039,982           253,537
  Amount                                   6,348,931           155,692
Total tax liability: [12] Number           1,088,199           289,285
  Amount                                   6,756,379           205,171
Tax due at time of filing: [14]
  Number                                     271,914            71,380
  Amount                                     687,529            37,130
Overpayments: [14] Number                    988,336           398,809
  Amount                                   1,676,560           420,787

                 KANSAS

Number of returns                          1,225,868           469,715
  Number of joint returns                    544,070            69,886
  Number with paid
    preparer's signature                     753,292           273,930
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               52,117,375         3,650,278
  Salaries and wages in
    AGI: [5] Number                        1,048,672           374,102
    Amount                                39,217,234         3,392,371
  Taxable interest: Number                   669,990           178,886
    Amount                                 1,854,292           302,080
  Tax-exempt interest: [6]
    Number                                    44,277             6,335
    Amount                                   449,832            28,490
  Dividends: Number                          318,716            73,081
    Amount                                   865,880            82,383
  Business or profession
    net income (less loss):
    Number                                   178,375            47,056
    Amount                                 1,685,450            60,130
  Number of farm returns                      63,673            19,701
  Net capital gain
    (less loss) in AGI:
    Number                                   265,808            63,169
    Amount                                 1,734,487           203,617
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    103,807            25,554
    Amount                                   983,068           102,304
  Pensions and annuities
    in AGI: Number                           214,115            60,094
    Amount                                 2,707,162           395,001
  Social Security benefits in AGI:
    Number                                   110,896             2,816
    Amount                                   956,157             5,569
  Total statutory adjustments:
    Number                                   235,837            54,331
    Amount                                   551,890            56,491
    Self-employment retirement
      plans: [6] Number                       11,397               408
      Amount                                 100,179             1,121
Total itemized deductions: [7]
  Number                                     383,523            28,511
  Amount                                   6,916,482           565,458
  Medical and dental expense:
    Number                                    80,721            22,037
    Amount                                   773,391           370,382
  Taxes paid: Number                         380,548            26,122
    Amount                                 2,420,487            57,895
  Interest paid: Number                      312,905            13,566
    Amount                                 2,347,968            85,004
  Contributions: Number                      333,645            18,776
    Amount                                 1,157,245            33,136
Taxable income: Number                       993,124           244,954
  Amount                                  35,381,926         1,139,273
Total tax credits: [8] Number                472,557           105,685
  Amount                                     391,192            27,699
  Child care credit: Number                   64,411             4,214
    Amount                                    26,194             1,330
Earned income credit: [9] Number             148,105           103,951
  Amount                                     233,989           188,176
  Excess earned income credit
    (refundable): [10]
    Number                                   123,322            93,678
    Amount                                   203,739           171,483
Income tax: [11] Number                      933,431           219,051
  Amount                                   6,793,499           135,020
Total tax liability: [12] Number             975,121           250,563
  Amount                                   7,172,558           177,990
Tax due at time of filing: [14]
  Number                                     232,762            56,296
  Amount                                     733,098            29,161
Overpayments: [14] Number                    917,467           371,941
  Amount                                   1,661,712           417,461

                KENTUCKY

Number of returns                          1,759,231           736,822
  Number of joint returns                    785,159           142,175
  Number with paid
    preparer's signature                   1,120,938           459,630
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               67,345,098         6,381,679
  Salaries and wages in
    AGI: [5] Number                        1,513,244           592,438
    Amount                                50,610,449         5,523,882
  Taxable interest: Number                   818,373           210,214
    Amount                                 2,077,640           352,134
  Tax-exempt interest: [6]
    Number                                    39,652             5,079
    Amount                                   400,645            25,902
  Dividends: Number                          329,816            70,640
    Amount                                 1,031,438            88,192
  Business or profession
    net income (less loss):
    Number                                   246,141            88,060
    Amount                                 2,276,898           264,560
  Number of farm returns                      93,571            28,870
  Net capital gain
    (less loss) in AGI:
    Number                                   343,249            83,629
    Amount                                 2,560,715           234,129
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    100,395            23,484
    Amount                                 1,011,362           102,889
  Pensions and annuities
    in AGI: Number                           314,477            91,618
    Amount                                 4,314,334           649,750
  Social Security benefits in AGI:
    Number                                   131,280             2,994
    Amount                                 1,007,173             6,557
  Total statutory adjustments:
    Number                                   307,883            94,472
    Amount                                   608,215            80,363
    Self-employment retirement
      plans: [6] Number
      Amount                                  10,458               338
Total itemized deductions: [7]
  Number                                     104,848               971
  Amount                                     551,842            42,737
  Medical and dental expense:
    Number                                 9,011,822           524,887
    Amount                                    95,154            28,100
  Taxes paid: Number                         543,513           183,301
    Amount                                   549,934            40,645
  Interest paid: Number                    3,328,339            86,436
    Amount                                   467,703            27,668
  Contributions: Number                    3,328,373           177,790
    Amount                                   470,480            28,354
Taxable income: Number                     1,394,132            46,099
  Amount                                   1,377,780           364,255
Total tax credits: [8] Number             43,967,859         1,745,119
  Amount                                     655,490           172,815
  Child care credit: Number                  484,469            42,610
    Amount                                    70,164             5,323
Earned income credit: [9] Number              27,249             1,613
  Amount                                     304,572           231,072
  Excess earned income credit                496,222           419,888
    (refundable): [10]
    Number
    Amount                                   257,811           208,668
Income tax: [11] Number                      433,163           379,522
  Amount                                   1,292,223           323,428
Total tax liability: [12] Number           8,201,759           208,172
  Amount                                   1,370,856           389,241
Tax due at time of filing: [14]
  Number                                   8,666,347           288,325
  Amount                                     296,494            78,761
Overpayments: [14] Number                    896,038            44,320
  Amount                                   1,383,710           614,827

               LOUISIANA

Number of returns                          1,881,047           868,887
  Number of joint returns                    681,994           107,785
  Number with paid
    preparer's signature                   1,061,863           488,428
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               70,033,555         7,735,548
  Salaries and wages in
    AGI: [5] Number                        1,645,241           733,208
    Amount                                52,433,351         7,077,456
  Taxable interest: Number                   750,475           189,484
    Amount                                 2,015,405           286,646
  Tax-exempt interest: [6]
    Number                                   40,376              5,474
    Amount                                   481,262            31,032
  Dividends: Number                          327,384            71,982
    Amount                                   959,756            93,253
  Business or profession
    net income (less loss):
    Number                                   253,755            96,368
    Amount                                 2,534,618           305,772
  Number of farm returns                      29,004             7.427
  Net capital gain
    (less loss) in AGI:
    Number                                   254,465            57,108
    Amount                                 2,309,088            70,635
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     93,811            20,722
    Amount                                 1,090,639            96,251
  Pensions and annuities
    in AGI: Number                           278,290            82,079
    Amount                                 4,018,103           617,479
  Social Security benefits in AGI:
    Number                                   117,182             2,850
    Amount                                   942,649             7,917
  Total statutory adjustments:
    Number                                   293,849            96,547
    Amount                                   656,656            80,825
    Self-employment retirement
      plans: [6] Number                       11,966               428
      Amount                                 139,163             1,335
Total itemized deductions: [7]
  Number                                     399,782            30,847
  Amount                                   6,904,134           412,350
  Medical and dental expense:
    Number                                    94,657            18,810
    Amount                                   642,286           131,530
  Taxes paid: Number                         394,836            27,727
    Amount                                 1,403,939            54,537
  Interest paid: Number                      327,490            18,610
    Amount                                 2,572,604           126,960
  Contributions: Number                      348,295            20,897
    Amount                                 1,356,585            41,673
Taxable income: Number                     1,391,418           389,723
  Amount                                  46,356,690         1,714,764
Total tax credits: [8] Number                724,283           213,239
  Amount                                     546,054            58,933
  Child care credit: Number                   87,178             7,747
    Amount                                    36,433             2,654
Earned income credit: [9] Number             488,473           388,301
  Amount                                     965,264           852,728
  Excess earned income credit
    (refundable): [10]
    Number                                   437,961           367,484
    Amount                                   879,453           796,798
Income tax: [11] Number                    1,254,492           310,044
  Amount                                   8,996,009           190,795
Total tax liability: [12] Number           1,339,812           383,147
  Amount                                   9,499,745           280,060
Tax due at time of filing: [14]
  Number                                     303,014            76,521
  Amount                                   1,079,616            42,632
Overpayments: [14] Number                  1,495,703           747,431
  Amount                                   3,060,893         1,315,392

                 MAINE

Number of returns                            610,718           243,712
  Number of joint returns                    259,861            37,386
  Number with paid
    preparer's signature                     310,206           110,600
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               23,877,690         2,125,125
  Salaries and wages in
    AGI: [5] Number                          521,711           193,830
    Amount                                17,356,220         1,773,542
  Taxable interest: Number                   356,696            95,021
    Amount                                   728,258           118,680
  Tax-exempt interest: [6]
    Number                                    18,632             2,443
    Amount                                   180,064             8,567
  Dividends: Number                          144,041            34,785
    Amount                                   496,801            49,163
  Business or profession
    net income (less loss):
    Number                                   104,987            35,365
    Amount                                 1,108,131           126,938
  Number of farm returns                       4,816             1,582
  Net capital gain
    (less loss) in AGI:
    Number                                   114,273            27,574
    Amount                                 1,091,476            23,073
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     43,619            11,871
    Amount                                   392,512            49,603
  Pensions and annuities
    in AGI: Number                           102,541            30,089
    Amount                                 1,442,559           220,598
  Social Security benefits in AGI:
    Number                                    47,193             1,139
    Amount                                   351,530             3,113
  Total statutory adjustments:
    Number                                   133,971            37,524
    Amount                                   309,149            39,659
    Self-employment retirement
      plans: [6] Number                        6,446               342
      Amount                                  51,967               898
Total itemized deductions: [7]
  Number                                     193,450            14,858
  Amount                                   3,368,664           184,400
  Medical and dental expense:
    Number                                    35,467             9,457
    Amount                                   234,455            65,855
  Taxes paid: Number                         193,337            14,458
    Amount                                 1,432,002            43,351
  Interest paid: Number                      164,288             9,832
    Amount                                 1,198,485            56,318
  Contributions: Number                      167,200             9,518
    Amount                                   387,435            10,372
Taxable income: Number                       495,628           131,966
  Amount                                  15,707,686           647,651
Total tax credits: [8] Number                222,125            56,005
  Amount                                     171,990            13,734
  Child care credit: Number                   27,608             1,952
    Amount                                    11,385               646
Earned income credit: [9] Number              76,343            55,665
  Amount                                     115,724            94,556
  Excess earned income credit
    (refundable): [10]
    Number                                    60,335            47,602
    Amount                                    95,384            81,953
Income tax: [11] Number                      469,966           120,055
  Amount                                   2,898,614            79,772
Total tax liability: [12] Number             494,992           139,867
  Amount                                   3,099,563           111,967
Tax due at time of filing: [14]
  Number                                     115,434            31,751
  Amount                                     358,808            19,925
Overpayments: [14] Number                    464,166           195,246
  Amount                                     774,101           207,166

                MARYLAND

Number of returns                          2,583,130           822,373
  Number of joint returns                    936,326            72,785
  Number with paid
    preparer's signature                   1,287,644           396,419
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              138,921,475         6,522,598
  Salaries and wages in
    AGI: [5] Number                        2,239,580           654,199
    Amount                               105,367,226         6,150,684
  Taxable interest: Number                 1,417,138           273,653
    Amount                                 3,526,790           367,900
  Tax-exempt interest: [6]
    Number                                   104,227            10,671
    Amount                                 1,107,650            37,135
  Dividends: Number                          688,201           123,290
    Amount                                 2,445,264           161,229
  Business or profession
    net income (less loss):
    Number                                   348,678            88,097
    Amount                                 3,924,654           151,581
  Number of farm returns                      13,080             3,048
  Net capital gain
    (less loss) in AGI:
    Number                                   536,560            95,267
    Amount                                 5,365,350           148,493
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    170,005            28,946
    Amount                                 1,761,057           121,968
  Pensions and annuities
    in AGI: Number                           465,406            96,659
    Amount                                 8,820,934           782,616
  Social Security benefits in AGI:
    Number                                   216,283             4,843
    Amount                                 1,906,736            12,044
  Total statutory adjustments:
    Number                                   431,000            93,393
    Amount                                 1,258,512            97,933
    Self-employment retirement
      plans: [6] Number                       31,092               785
      Amount                                 345,519             2,186
Total itemized deductions: [7]
  Number                                   1,236,032            76,221
  Amount                                  26,589,316         1,041,359
  Medical and dental expense:
    Number                                   198,020            40,286
    Amount                                 1,296,911           319,476
  Taxes paid: Number                       1,233,695            73,999
    Amount                                 9,998,387           194,785
  Interest paid: Number                    1,005,126            45,361
    Amount                                10,093,489           349,625
  Contributions: Number                    1,125,283            54,310
    Amount                                 3,938,720            86,260
Taxable income: Number                     2,178,200           437,953
  Amount                                  94,586,292         2,063,185
Total tax credits: [8] Number                997,672           208,136
  Amount                                     834,778            62,287
  Child care credit: Number                  167,751            10,074
    Amount                                    83,854             3,878
Earned income credit: [9] Number             312,451           217,472
  Amount                                     500,019           402,314
  Excess earned income credit
    (refundable): [10]
    Number                                   262,983           196,942
    Amount                                   435,643           364,425
Income tax: [11] Number                    2,044,818           376,111
  Amount                                  19,834,520           236,360
Total tax liability: [12] Number           2,119,061           432,884
  Amount                                  20,635,795           319,304
Tax due at time of filing: [14]
  Number                                     486,913            98,541
  Amount                                   1,747,410            53,501
Overpayments: [14] Number                  1,979,842           667,116
  Amount                                   4,220,113           833,444

             MASSACHUSETTS

Number of returns                          3,106,209           991,197
  Number of joint returns                  1,157,199            95,972
  Number with paid
    preparer's signature                   1,693,569           493,676
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              185,543,146         7,624,209
  Salaries and wages in
    AGI: [5] Number                        2,666,861           757,827
    Amount                               133,496,949         6,736,633
  Taxable interest: Number                 1,975,823           420,716
    Amount                                 5,615,541           592,649
  Tax-exempt interest: [6]
    Number                                   149,036            16,777
    Amount                                 1,921,712            86,784
  Dividends: Number                          947,641           182,918
    Amount                                 3,941,147           258,894
  Business or profession
    net income (less loss):
    Number                                   428,470           102,294
    Amount                                 7,621,537           464,057
  Number of farm returns                       4,503             1,089
  Net capital gain
    (less loss) in AGI:
    Number                                   731,738           133,865
    Amount                                14,204,793           143,389
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    233,606            52,678
    Amount                                 2,394,411           222,132
  Pensions and annuities
    in AGI: Number                           508,406           132,663
    Amount                                 7,462,588           960,172
  Social Security benefits in AGI:
    Number                                   266,568             6,222
    Amount                                 2,329,009            13,650
  Total statutory adjustments:
    Number                                   608,551           121,581
    Amount                                 1,936,166           139,943
    Self-employment retirement
      plans: [6] Number                       50,176             1,611
      Amount                                 499,004             4,003
Total itemized deductions: [7]
  Number                                   1,240,197            75,790
  Amount                                  26,833,487         1,200,329
  Medical and dental expense:
    Number                                   171,744            45,067
    Amount                                 1,241,471           378,895
  Taxes paid: Number                       1,238,529            73,186
    Amount                                11,625,317           354,866
  Interest paid: Number                    1,012,563            45,405
    Amount                                 9,854,846           341,152
  Contributions: Number                    1,139,686            53,077
    Amount                                 3,613,276            58,341
Taxable income: Number                     2,650,264           553,753
  Amount                                 137,078,864         2,698,992
Total tax credits: [8] Number              1,097,161           222,748
  Amount                                     977,785            61,776
  Child care credit: Number                  131,842             6,196
    Amount                                    56,981             2,013
Earned income credit: [9] Number             268,718           194,906
  Amount                                     393,624           318,016
  Excess earned income credit
    (refundable): [10]
    Number                                   214,301           167,908
    Amount                                   333,827           282,998
Income tax: [11] Number                    2,548,836           503,492
  Amount                                  30,516,078           323,255
Total tax liability: [12] Number           2,625,610           561,872
  Amount                                  31,731,518           431,177
Tax due at time of filing: [14]
  Number                                     635,115           135,041
  Amount                                   3,043,362            79,321
Overpayments: [14] Number                  2,297,346           771,675
  Amount                                   5,129,507           830,112

                MICHIGAN

Number of returns                          4,585,188         1,707,038
  Number of joint returns                  1,863,483           217,635
  Number with paid
    preparer's signature                   2,563,068           892,645
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              208,988,138        14,010,481
  Salaries and wages in
    AGI: [5] Number                        3,979,097         1,359,749
    Amount                               160,016,517        11,359,526
  Taxable interest: Number                 2,557,294           639,396
    Amount                                 6,263,524           950,495
  Tax-exempt interest: [6]
    Number                                   145,282            19,705
    Amount                                 1,360,550            75,182
  Dividends: Number                        1,180,822           262,865
    Amount                                 3,547,280           354,422
  Business or profession
    net income (less loss):
    Number                                   558,428           163,560
    Amount                                 5,602,481           487,235
  Number of farm returns                      46,942            13,871
  Net capital gain
    (less loss) in AGI:
    Number                                   897,816           198,881
    Amount                                 5,756,097           210,984
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    335,343            80,225
    Amount                                 3,552,883           333,759
  Pensions and annuities
    in AGI: Number                           898,752           282,501
    Amount                                13,472,971         2,189,844
  Social Security benefits in AGI:
    Number                                   395,860            11,128
    Amount                                 3,429,269            21,134
  Total statutory adjustments:
    Number                                   708,094           178,174
    Amount                                 1,581,909           174,145
    Self-employment retirement
      plans: [6] Number                       32,200             1,284
      Amount                                 285,270             3,559
Total itemized deductions: [7]
  Number                                   1,704,376           111,672
  Amount                                  29,785,044         1,460,121
  Medical and dental expense:
    Number                                   197,185            63,038
    Amount                                 1,241,043           414,183
  Taxes paid: Number                       1,705,833           109,304
    Amount                                10,461,242           318,054
  Interest paid: Number                    1,490,227            74,470
    Amount                                12,371,354           508,602
  Contributions: Number                    1,521,970            77,486
    Amount                                 4,590,696           121,783
Taxable income: Number                     3,708,954           856,926
  Amount                                 143,430,277         4,038,139
Total tax credits: [8] Number              1,655,716           343,803
  Amount                                   1,394,452            93,993
  Child care credit: Number                  181,823             9,661
    Amount                                    75,543             3,147
Earned income credit: [9] Number             572,210           420,142
  Amount                                     932,875           770,790
  Excess earned income credit
    (refundable): [10]
    Number                                   486,290           382,195
    Amount                                   820,009           701,937
Income tax: [11] Number                    3,512,903           767,418
  Amount                                  28,402,901           480,496
Total tax liability: [12] Number           3,658,809           883,987
  Amount                                  29,473,770           625,029
Tax due at time of filing: [14]
  Number                                     732,662           170,357
  Amount                                   2,235,244            64,918
Overpayments: [14] Number                  3,619,260         1,407,609
  Amount                                   7,387,524         1,644,125

               MINNESOTA

Number of returns                          2,384,900           810,672
  Number of joint returns                  1,000,310            92,141
  Number with paid
    preparer's signature                   1,321,146           407,003
Number of exemptions [3]                        n.a.               n.a
Adjusted gross income
  (AGI) [4]                              116,938,872         6,245,285
  Salaries and wages in
    AGI: [5] Number                        2,077,926           649,771
    Amount                                88,096,350         5,707,105
  Taxable interest: Number                 1,385,201           324,543
    Amount                                 3,304,125           447,545
  Tax-exempt interest: [6]
    Number                                    97,146            12,717
    Amount                                   817,076            50,026
  Dividends: Number                          722,169           146,164
    Amount                                 1,793,710           177,178
  Business or profession
    net income (less loss):
    Number                                   345,361            64,583
    Amount                                 3,573,655           244,853
  Number of farm returns                      77,426            21,910
  Net capital gain
    (less loss) in AGI:
    Number                                   562,144           118,504
    Amount                                 4,502,844           194,481
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    193,762            44,150
    Amount                                 1,865,647           190,054
  Pensions and annuities
    in AGI: Number                           387,990            97,783
    Amount                                 5,873,862           653,944
  Social Security benefits in AGI:
    Number                                   198,561             4,467
    Amount                                 1,652,487             9,356
  Total statutory adjustments:
    Number                                   500,575           108,524
    Amount                                 1,146,651           108,790
    Self-employment retirement
      plans: [6] Number                       28,307             1,121
      Amount                                 224,348             2,730
Total itemized deductions: [7]
  Number                                     994,725            60,295
  Amount                                  18,836,139           932,238
  Medical and dental expense:
    Number                                   157,333            40,860
    Amount                                 1,050,281           370,658
  Taxes paid: Number                         992,090            57,584
    Amount                                 7,342,269           216,913
  Interest paid: Number                      856,641            35,740
    Amount                                 7,335,447           241,227
  Contributions: Number                      900,813            43,435
    Amount                                 2,638,389            63,470
Taxable income: Number                     2,008,961           449,971
  Amount                                 180,618,085         2,120,185
Total tax credits: [8] Number                881,280           175,817
  Amount                                     778,353            50,649
  Child care credit: Number                  131,299             7,872
    Amount                                    50,862             2,190
Earned income credit: [9] Number             218,063           153,592
  Amount                                     320,973           254,486
  Excess earned income credit
    (refundable): [10]
    Number                                   175,808           134,350
    Amount                                   270,724           225,739
Income tax: [11] Number                    1,913,805           406,787
  Amount                                  16,235,247           247,678
Total tax liability: [12] Number           1,986,532           459,422
  Amount                                  16,972,843           327,612
Tax due at time of filing: [14]
  Number                                     515,237           112,814
  Amount                                   1,747,004            60,197
Overpayments: [14] Number                  1,748,440           634,710
  Amount                                   3,117,187           613,234

              MISSISSIPPI

Number of returns                          1,165,215           558,997
  Number of joint returns                    422,653            75,256
  Number with paid
    preparer's signature                     705,997           331,164
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               39,227,073         5,103,380
  Salaries and wages in
    AGI: [5] Number                        1,028,470           479,571
    Amount                                29,823,143         4,741,282
  Taxable interest: Number                   404,527           102,410
    Amount                                 1,197,716           197,412
  Tax-exempt interest: [6]
    Number                                    17,863             2,631
    Amount                                   184,595            12,018
  Dividends: Number                          166,512            36,037
    Amount                                   488,385            45,577
  Business or profession
    net income (less loss):
    Number                                   154,097            61,059
    Amount                                 1,547,229           184,604
  Number of farm returns                      37,811             9,449
  Net capital gain
    (less loss) in AGI:
    Number                                   132,271            29,628
    Amount                                 1,238,759            44,479
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     52,428            12,601
    Amount                                   525,417            59,474
  Pensions and annuities
    in AGI: Number                           174,053            50,314
    Amount                                 2,441,873           352,443
  Social Security benefits in AGI:
    Number                                    77,186             2,002
    Amount                                   621,136             5,719
  Total statutory adjustments:
    Number                                   180,092            60,129
    Amount                                   367,191            51,757
    Self-employment retirement
      plans: [6] Number                        5,425               185
      Amount                                  57,996               527
Total itemized deductions: [7]
  Number                                     265,816             21875
  Amount                                   4,569,705            341272
  Medical and dental expense:
    Number                                    69,488            14,302
    Amount                                   353,865            88,308
  Taxes paid: Number                         263,598            20,301
    Amount                                 1,120,474            89,666
  Interest paid: Number                      217,674            13,766
    Amount                                 1,570,872           101,289
  Contributions: Number                      231,891            15,233
    Amount                                 1,006,360            32,569
Taxable income: Number                       849,177           248,894
  Amount                                  24,350,940         1,067,701
Total tax credits: [8] Number                449,110           138,990
  Amount                                     324,766            39,051
  Child care credit: Number                   53,405             5,490
    Amount                                    22,662             1,833
Earned income credit: [9] Number             347,251           270,970
  Amount                                     687,717           601,768
  Excess earned income credit
    (refundable): [10]
    Number                                   310,306           257,828
    Amount                                   626,620           564,914
Income tax: [11] Number                      752,300           191,320
  Amount                                   4,480,873           117,393
Total tax liability: [12] Number             810,217           240,239
  Amount                                   4,784,752           175,378
Tax due at time of filing: [14]
  Number                                     191,985            49,739
  Amount                                     609,782            29,058
Overpayments: [14] Number                    928,120           483,731
  Amount                                   1,885,405           911,114

                MISSOURI

Number of returns                          2,566,494         1,023,963
  Number of joint returns                  1,071,768           157,310
  Number with paid
    preparer's signature                   1,563,424           599,508
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              107,031,790         8,529,331
  Salaries and wages in
    AGI: [5] Number                        2,195,994           817,687
    Amount                                80,087,886         7,528,181
  Taxable interest: Number                 1,293,962           341,590
    Amount                                 3,719,673           627,369
  Tax-exempt interest: [6]
    Number                                    85,129            11,480
    Amount                                   868,765            50,370
  Dividends: Number                          633,894           141,612
    Amount                                 2,026,756           208,257
  Business or profession
    net income (less loss):
    Number                                   351,182           111,731
    Amount                                 3,269,289           164,407
  Number of farm returns                     104,662            33,084
  Net capital gain
    (less loss) in AGI:
    Number                                   506,555           116,886
    Amount                                 4,195,314           218,652
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    192,283            46,762
    Amount                                 1,914,681           192,057
  Pensions and annuities
    in AGI: Number                           476,394           141,309
    Amount                                 6,428,373           961,804
  Social Security benefits in AGI:
    Number                                   219,837             5,404
    Amount                                 1,756,528            11,505
  Total statutory adjustments:
    Number                                   452,733           119,936
    Amount                                   979,718           112,581
    Self-employment retirement
      plans: [6] Number                       18,727               698
      Amount                                 172,223             1,721
Total itemized deductions: [7]
  Number                                     806,699            58,774
  Amount                                  13,995,426           871,994
  Medical and dental expense:
    Number                                   142,265            38,604
    Amount                                 1,053,276           392,796
  Taxes paid: Number                         802,585            54,600
    Amount                                 4,759,162           112,001
  Interest paid: Number                      683,114            35,907
    Amount                                 5,304,196           257,845
  Contributions: Number                      689,727            38,164
    Amount                                 2,294,571            65,087
Taxable income: Number                     2,049,052           521,196
  Amount                                  72,401,534         2,463,152
Total tax credits: [8] Number                956,193           234,058
  Amount                                     746,334            60,732
  Child care credit: Number                  122,836             7,956
    Amount                                    49,941             2,686
Earned income credit: [9] Number             384,532           281,374
  Amount                                     631,340           521,788
  Excess earned income credit
    (refundable): [10]
    Number                                   325,089           255,735
    Amount                                   555,564           477,702
Income tax: [11] Number                    1,922,271           460,628
  Amount                                  14,154,294           293,966
Total tax liability: [12] Number           2,016,851           535,783
  Amount                                  14,857,762           392,956
Tax due at time of filing: [14]
  Number                                     466,168           116,141
  Amount                                   1,581,846            61,369
Overpayments: [14] Number                  1,965,879           830,443
  Amount                                   3,667,536         1,036,639

                MONTANA

Number of returns                            426,919           201,125
  Number of joint returns                    183,850            35,711
  Number with paid
    preparer's signature                     258,664           112,336
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               14,496,553         1,522,127
  Salaries and wages in
    AGI: [5] Number                          347,521           154,436
    Amount                                 9,797,278         1,379,868
  Taxable interest: Number                   240,432            81,920
    Amount                                   683,151           121,336
  Tax-exempt interest: [6]
    Number                                    18,135             3,453
    Amount                                   140,032            12,002
  Dividends: Number                          116,497            35,588
    Amount                                   310,480            42,400
  Business or profession
    net income (less loss):
    Number                                    76,979            27,646
    Amount                                   667,707            66,455
  Number of farm returns                      22,111             8,194
  Net capital gain
    (less loss) in AGI:
    Number                                   104,355            32,652
    Amount                                   846,375            49,174
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     31,014             8,432
    Amount                                   277,737            34,884
  Pensions and annuities
    in AGI: Number                            74,389            24,659
    Amount                                 1,018,751           178,671
  Social Security benefits in AGI:
    Number                                    35,160               975
    Amount                                   267,278             2,373
  Total statutory adjustments:
    Number                                   101,425            31,682
    Amount                                   223,530            33,374
    Self-employment retirement
      plans: [6] Number                        4,359               244
      Amount                                  36,476               562
Total itemized deductions: [7]
  Number                                     135,069            18,209
  Amount                                   2,104,188           219,468
  Medical and dental expense:
    Number                                    44,146            14,256
    Amount                                   245,271            92,196
  Taxes paid: Number                         133,919            17,163
    Amount                                   707,385            35,520
  Interest paid: Number                      106,878            10,722
    Amount                                   751,024            66,602
  Contributions: Number                      112,677            11,853
    Amount                                   296,140            14,869
Taxable income: Number                       320,413            98,079
  Amount                                   9,248,421           452,242
Total tax credits: [8] Number                156,171            45,647
  Amount                                     116,543            10,544
  Child care credit: Number                   16,682             1,264
    Amount                                     5,574               337
Earned income credit: [9] Number              65,924            50,857
  Amount                                     103,265            87,274
  Excess earned income credit
    (refundable): [10]
    Number                                    54,500            44,493
    Amount                                    87,734            76,881
Income tax: [11] Number                      298,836            88,896
  Amount                                   1,664,776            54,824
Total tax liability: [12] Number             322,143           106,865
  Amount                                   1,809,781            79,248
Tax due at time of filing: [14]
  Number                                      90,856            27,624
  Amount                                     230,568            15,058
Overpayments: [14] Number                    301,708           152,327
  Amount                                     479,139           168,302

                NEBRASKA

Number of returns                            805,959           319,748
  Number of joint returns                    350,116            46,658
  Number with paid
    preparer's signature                     486,862           180,899
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               32,537,889         2,359,259
  Salaries and wages in
    AGI: [5] Number                          692,580           256,690
    Amount                                23,903,611         2,342,769
  Taxable interest: Number                   461,580           134,826
    Amount                                 1,318,707           217,830
  Tax-exempt interest: [6]
    Number                                    32,546             5,181
    Amount                                   299,714            19,506
  Dividends: Number                          216,812            53,427
    Amount                                   536,264            56,873
  Business or profession
    net income (less loss):
    Number                                   117,405            33,428
    Amount                                   952,955            71,289
  Number of farm returns                      51,051            17,985
  Net capital gain
    (less loss) in AGI:
    Number                                   195,733            50,413
    Amount                                 1,601,077            77,127
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     66,144            17,457
    Amount                                   566,550            71,789
  Pensions and annuities
    in AGI: Number                           125,359            35,235
    Amount                                 1,525,666           209,390
  Social Security benefits in AGI:
    Number                                    69,390             1,826
    Amount                                   569,406             3,938
  Total statutory adjustments:
    Number                                   173,849            42,961
    Amount                                   362,241            46,384
    Self-employment retirement
      plans: [6] Number                        7,046               283
      Amount                                  54,009               657
Total itemized deductions: [7]
  Number                                     242,647            19,319
  Amount                                   4,292,579           266,025
  Medical and dental expense:
    Number                                    50,914            14,813
    Amount                                   446,604           140,022
  Taxes paid: Number                         239,808            17,152
    Amount                                 1,560,919            42,756
  Interest paid: Number                      195,157             8,681
    Amount                                 1,426,187            50,784
  Contributions: Number                      215,939            13,325
    Amount                                   723,724            21,064
Taxable income: Number                       652,190           171,301
  Amount                                  21,905,457           812,570
Total tax credits: [8] Number                306,576            69,789
  Amount                                     256,544            18,496
  Child care credit: Number                   49,564             3,591
    Amount                                    19,832             1,144
Earned income credit: [9] Number              94,290            65,915
  Amount                                     147,809           118,061
  Excess earned income credit
    (refundable): [10]
    Number                                    77,534            58,670
    Amount                                   127,068           106,487
Income tax: [11] Number                      612,616           154,544
  Amount                                   4,115,912            97,003
Total tax liability: [12] Number             643,917           177,596
  Amount                                   4,354,554           128,738
Tax due at time of filing: [14]
  Number                                     159,506            42,256
  Amount                                     554,632            23,017
Overpayments: [14] Number                    598,400           250,383
  Amount                                   1,026,590           268,112

      NEVADA

Number of returns                            980,542           337,409
  Number of joint returns                    368,752            43,856
  Number with paid
    preparer's signature                     543,280           180,663
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               47,726,925         2,332,895
  Salaries and wages in
    AGI: [5] Number                          851,388           275,317
    Amount                                32,869,016         2,899,001
  Taxable interest: Number                   404,753            83,291
    Amount                                 1,965,914           225,598
  Tax-exempt interest: [6]
    Number                                    25,123             3,554
    Amount                                   593,315           112,361
  Dividends: Number                          190,896            38,237
    Amount                                 1,025,135            78,194
  Business or profession
    net income (less loss):
    Number                                   118,083            34,813
    Amount                                 1,333,569             1,028
  Number of farm returns                       4,004             1,009
  Net capital gain
    (less loss) in AGI:
    Number                                   162,510            32,956
    Amount                                 3,883,018           135,383
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     59,511            11,680
    Amount                                   796,563            69,544
  Pensions and annuities
    in AGI: Number                           175,214            39,238
    Amount                                 3,034,966           306,977
  Social Security benefits in AGI:
    Number                                    86,305             2,148
    Amount                                   706,295             6,039
  Total statutory adjustments:
    Number                                   148,112            35,494
    Amount                                   411,861            44,123
    Self-employment retirement
      plans: [6] Number                        5,996               298
      Amount                                  65,130               957
Total itemized deductions: [7]
  Number                                     348,479            30,994
  Amount                                   7,016,021           451,062
  Medical and dental expense:
    Number                                    59,086            14,987
    Amount                                   299,679            78,340
  Taxes paid: Number                         338,559            28,368
    Amount                                   959,083            53,616
  Interest paid: Number                      315,053            24,998
    Amount                                 3,671,272           247,646
  Contributions: Number                      302,181            20,224
    Amount                                   930,635            22,163
Taxable income: Number                       816,508           182,076
  Amount                                  33,851,610           942,050
Total tax credits: [8] Number                376,213            90,164
  Amount                                     333,006            25,187
  Child care credit: Number                   48,209             3,088
    Amount                                    22,375             1,135
Earned income credit: [9] Number             135,725            91,808
  Amount                                     213,933           166,039
  Excess earned income credit
    (refundable): [10]
    Number                                   114,460            82,682
    Amount                                   190,513           153,786
Income tax: [11] Number                      760,337           158,249
  Amount                                   7,174,277           113,134
Total tax liability: [12] Number             787,749           179,158
  Amount                                   7,422,619           143,988
Tax due at time of filing: [14]
  Number                                     189,416            35,707
  Amount                                     852,892            22,440
Overpayments: [14] Number                    742,603           275,662
  Amount                                   1,511,687           375,004

      NEW HAMPSHIRE

Number of returns                            632,936           209,442
  Number of joint returns                    265,316            22,134
  Number with paid
    preparer's signature                     310,787            90,075
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               32,413,845         1,704,546
  Salaries and wages in
    AGI: [5] Number                          549,556           166,996
    Amount                                24,408,218         1,469,629
  Taxable interest: Number                   387,612            82,603
    Amount                                   875,011           104,628
  Tax-exempt interest: [6]
    Number                                    23,433             2,853
    Amount                                   282,831            13,346
  Dividends: Number                          181,865            35,800
    Amount                                   670,830            51,822
  Business or profession
    net income (less loss):
    Number                                    94,222            23,456
    Amount                                 1,552,810            98,658
  Number of farm returns                       2,128               509
  Net capital gain
    (less loss) in AGI:
    Number                                   143,587            27,386
    Amount                                 1,918,878            15,732
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     46,327            10,130
    Amount                                   495,376            45,732
  Pensions and annuities
    in AGI: Number                           104,109            25,057
    Amount                                 1,520,740           173,640
  Social Security benefits in AGI:
    Number                                    52,553             1,184
    Amount                                   455,834             3,159
  Total statutory adjustments:
    Number                                   130,570            27,047
    Amount                                   366,768            31,826
    Self-employment retirement
      plans: [6] Number                        8,643               344
      Amount                                  75,130               898
Total itemized deductions: [7]
  Number                                     222,930            14,346
  Amount                                   3,816,214           198,555
  Medical and dental expense:
    Number                                    33,284             9,096
    Amount                                   224,733            66,760
  Taxes paid: Number                         221,620            13,628
    Amount                                 1,322,889            50,823
  Interest paid: Number                      196,071             9,372
    Amount                                 1,683,981            62,290
  Contributions: Number                      194,937             9,372
    Amount                                   461,553             9,406
Taxable income: Number                       536,690           116,388
  Amount                                  23,602,246           572,536
Total tax credits: [8] Number                230,560            44,791
  Amount                                     200,903            12,466
  Child care credit: Number                   29,904             1,381
    Amount                                    12,959               498
Earned income credit: [9] Number              52,543            36,518
  Amount                                      75,987            60,230
  Excess earned income credit
    (refundable): [10]
    Number                                    40,588            31,197
    Amount                                    62,103            52,360
Income tax: [11] Number                      516,120           106,433
  Amount                                   4,871,933            68,913
Total tax liability: [12] Number             533,483           119,391
  Amount                                   5,118,685            93,073
Tax due at time of filing: [14]
  Number                                     120,236            24,076
  Amount                                     510,555            15,585
Overpayments: [14] Number                    479,264           169,416
  Amount                                     945,919           169,987

               NEW JERSEY

Number of returns                          4,088,063         1,357,415
  Number of joint returns                  1,558,861           149,235
  Number with paid
    preparer's signature                   2,433,765           768,914
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              247,502,074        10,420,603
  Salaries and wages in
    AGI: [5] Number                        3,455,654         1,003,852
    Amount                               187,851,189         9,070,366
  Taxable interest: Number                 2,466,266           550,761
    Amount                                 7,537,982           856,233
  Tax-exempt interest: [6]
    Number                                   206,264            25,627
    Amount                                 2,723,928           119,451
  Dividends: Number                        1,364,294           279,271
    Amount                                 4,846,616           394,853
  Business or profession
    net income (less loss):
    Number                                   490,373           134,827
    Amount                                 8,248,361           688,834
  Number of farm returns                       9,335             1,622
  Net capital gain
    (less loss) in AGI:
    Number                                 1,036,926           206,492
    Amount                                10,075,361            98,509
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    303,061            66,092
    Amount                                 3,418,013           283,668
  Pensions and annuities
    in AGI: Number                           696,547           178,793
    Amount                                10,609,765         1,239,476
  Social Security benefits in AGI:
    Number                                   390,476            10,836
    Amount                                 3,852,518            22,274
  Total statutory adjustments:
    Number                                   696,222           158,090
    Amount                                 2,280,539           167,615
    Self-employment retirement
      plans: [6] Number                       49,566             1,274
      Amount                                 571,849             3,805
Total itemized deductions: [7]
  Number                                   1,785,895           132,782
  Amount                                  40,537,082         2,040,759
  Medical and dental expense:
    Number                                   346,054            88,090
    Amount                                 2,157,731           623,398
  Taxes paid: Number                       1,785,086           129,144
    Amount                                18,046,748           673,835
  Interest paid: Number                    1,397,489            71,472
    Amount                                13,644,906           516,472
  Contributions: Number                    1,657,597            96,821
    Amount                                 5,040,848           114,788
Taxable income: Number                     3,393,120           693,880
  Amount                                 178,849,779         3,161,337
Total tax credits: [8] Number              1,500,950           303,295
  Amount                                   1,281,190            91,555
  Child care credit: Number                  205,992            10,956
    Amount                                   100,887             4,341
Earned income credit: [9] Number             452,848           329,540
  Amount                                     734,482           606,588
  Excess earned income credit
    (refundable): [10]
    Number                                   378,090           294,189
    Amount                                   631,647           539,959
Income tax: [11] Number                    3,208,368           603,038
  Amount                                  40,997,271           361,737
Total tax liability: [12] Number           3,328,643           696,903
  Amount                                  42,375,704           510,631
Tax due at time of filing: [14]
  Number                                     770,307           177,012
  Amount                                   3,371,117            95,457
Overpayments: [14] Number                  3,052,900         1,040,222
  Amount                                   7,262,746         1,303,582

               NEW MEXICO

Number of returns                            849,993           376,811
  Number of joint returns                    331,079            59,457
  Number with paid
    preparer's signature                     458,497           205,930
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               33,299,736         3,046,754
  Salaries and wages in
    AGI: [5] Number                          716,702           304,452
    Amount                                23,124,968         2,877,877
  Taxable interest: Number                   372,888            95,432
    Amount                                 1,059,341           140,659
  Tax-exempt interest: [6]
    Number                                    27,029             3,416
    Amount                                   258,497            15,825
  Dividends: Number                          176,455            39,316
    Amount                                   663,410            58,750
  Business or profession
    net income (less loss):
    Number                                   132,075            49,572
    Amount                                 1,271,775            84,911
  Number of farm returns                      16,031             5,396
  Net capital gain
    (less loss) in AGI:
    Number                                   144,206            33,228
    Amount                                 2,079,042            66,607
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     50,415            10,298
    Amount                                   569,860            48,805
  Pensions and annuities
    in AGI: Number                           148,200            39,226
    Amount                                 2,603,136           315,756
  Social Security benefits in AGI:
    Number                                    65,144             1,406
    Amount                                   544,830             3,691
  Total statutory adjustments:
    Number                                   153,645            49,194
    Amount                                   338,051            42,753
    Self-employment retirement
      plans: [6] Number                        6,935               360
      Amount                                  62,942               909
Total itemized deductions: [7]
  Number                                     242,149            21,418
  Amount                                   4,421,073           366,513
  Medical and dental expense:
    Number                                    49,291            12,731
    Amount                                   338,299           145,479
  Taxes paid: Number                         239,456            19,854
    Amount                                 1,298,796            39,969
  Interest paid: Number                      209,241            15,901
    Amount                                 1,906,540           135,082
  Contributions: Number                      201,769            12,957
    Amount                                   630,027            17,339
Taxable income: Number                       640,746           173,676
  Amount                                  22,187,610           808,965
Total tax credits: [8] Number                340,120            92,706
  Amount                                     249,748            23,572
  Child care credit: Number                   28,742             2,492
    Amount                                    11,406               694
Earned income credit: [9] Number             182,647           140,398
  Amount                                     309,270           263,251
  Excess earned income credit
    (refundable): [10]
    Number                                   158,215           128,351
    Amount                                   274,873           240,571
Income tax: [11] Number                      588,174           148,383
  Amount                                   4,328,911            94,912
Total tax liability: [12] Number             629,123           182,770
  Amount                                   4,580,918           137,969
Tax due at time of filing: [14]
  Number                                     174,147            41,466
  Amount                                     785,630            24,629
Overpayments: [14] Number                    631,282           308,912
  Amount                                   1,211,322           504,817

                NEW YORK

Number of returns                          8,667,488         3,295,471
  Number of joint returns                  2,946,633           428,689
  Number with paid
    preparer's signature                   5,206,544         1,850,123
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              484,813,868        23,277,584
  Salaries and wages in
    AGI: [5] Number                        7,215,607         2,396,710
    Amount                               345,506,379        22,371,802
  Taxable interest: Number                 5,031,436         1,240,124
    Amount                                17,984,604         2,111,809
  Tax-exempt interest: [6]
    Number                                   419,012            57,332
    Amount                                 6,957,308           328,724
  Dividends: Number                        2,458,065           543,793
    Amount                                11,611,735           866,326
  Business or profession
    net income (less loss):
    Number                                 1,288,026           543,490
    Amount                                17,007,755         2,819,943
  Number of farm returns                      28,964             9,752
  Net capital gain
    (less loss) in AGI:
    Number                                 1,909,875           420,081
    Amount                                35,721,676           774,155
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    595,264           142,754
    Amount                                 6,515,865           632,781
  Pensions and annuities
    in AGI: Number                         1,430,010           395,797
    Amount                                23,243,829         2,946,207
  Social Security benefits in AGI:
    Number                                   745,543            21,556
    Amount                                 7,271,279            50,967
  Total statutory adjustments:
    Number                                 1,709,382           599,291
    Amount                                 4,815,004           534,706
    Self-employment retirement
      plans: [6] Number                      105,414             3,727
      Amount                               1,349,346            11,568
Total itemized deductions: [7]
  Number                                   3,345,293           234,299
  Amount                                  82,780,777         3,741,499
  Medical and dental expense:
    Number                                   544,041           126,187
    Amount                                 3,535,304           936,751
  Taxes paid: Number                       3,333,874           223,920
    Amount                                40,051,761         1,088,201
  Interest paid: Number                    2,235,964           122,299
    Amount                                21,600,505         1,023,434
  Contributions: Number                    3,112,440           169,589
    Amount                                13,151,799           240,390
Taxable income: Number                     6,882,943         1,579,107
  Amount                                 345,066,444         7,180,995
Total tax credits: [8] Number              3,174,931           761,925
  Amount                                   2,960,632           215,486
  Child care credit: Number                  422,137            41,904
    Amount                                   209,003            15,762
Earned income credit: [9] Number           1,382,687         1,066,684
  Amount                                   2,360,294         2,032,726
  Excess earned income credit
    (refundable): [10]
    Number                                 1,147,947           932,155
    Amount                                 1,943,383         1,709,992
Income tax: [11] Number                    6,428,919         1,358,228
  Amount                                  81,726,465           834,903
Total tax liability: [12] Number           6,893,807         1,762,523
  Amount                                  84,835,378         1,425,021
Tax due at time of filing: [14]
  Number                                   1,551,871           450,108
  Amount                                   6,472,064           272,519
Overpayments: [14] Number                  6,560,939         2,549,851
  Amount                                  15,036,073         3,576,184

             NORTH CAROLINA

Number of returns                          3,648,792         1,425,951
  Number of joint returns                  1,483,997           200,346
  Number with paid
    preparer's signature                   2,187,912           856,935
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              154,110,655        12,921,622
  Salaries and wages in
    AGI: [5] Number                        3,188,010         1,176,650
    Amount                               116,696,272        11,710,710
  Taxable interest: Number                 1,714,438           378,812
    Amount                                 4,134,368           556,419
  Tax-exempt interest: [6]
    Number                                    98,587            11,813
    Amount                                   964,064            48,767
  Dividends: Number                          802,019           160,552
    Amount                                 2,661,595           218,724
  Business or profession
    net income (less loss):
    Number                                   514,126           165,511
    Amount                                 4,834,924           416,150
  Number of farm returns                      51,741            13,977
  Net capital gain
    (less loss) in AGI:
    Number                                   615,931           125,018
    Amount                                 5,297,286           153,279
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    242,834            54,565
    Amount                                 2,614,770           243,930
  Pensions and annuities
    in AGI: Number                           628,124           154,729
    Amount                                 9,148,792         1,040,442
  Social Security benefits in AGI:
    Number                                   287,634             6,360
    Amount                                 2,493,606            16,112
  Total statutory adjustments:
    Number                                   626,170           167,422
    Amount                                 1,429,309           170,441
    Self-employment retirement
      plans: [6] Number                       26,345               913
      Amount                                 251,019             2,553
Total itemized deductions: [7]
  Number                                   1,334,943           107,901
  Amount                                  24,755,502         1,425,020
  Medical and dental expense:
    Number                                   283,682            67,541
    Amount                                 1,616,304           491,938
  Taxes paid: Number                       1,331,908           105,087
    Amount                                 8,555,021           227,873
  Interest paid: Number                    1,140,641            72,521
    Amount                                 9,617,600           494,373
  Contributions: Number                    1,175,555            76,504
    Amount                                 4,187,726           136,066
Taxable income: Number                     2,913,618           716,951
  Amount                                 100,497,457         3,394,129
Total tax credits: [8] Number              1,407,544           361,903
  Amount                                   1,066,674           101,037
  Child care credit: Number                  205,700            20,649
    Amount                                    84,026             6,655
Earned income credit: [9] Number             660,829           487,489
  Amount                                   1,137,872           953,148
  Excess earned income credit
    (refundable): [10]
    Number                                   568,647           449,828
    Amount                                 1,010,709           878,023
Income tax: [11] Number                    2,686,275           599,954
  Amount                                  19,498,576           396,242
Total tax liability: [12] Number           2,829,133           714,117
  Amount                                  20,534,997           549,522
Tax due at time of filing: [14]
  Number                                     657,407           145,391
  Amount                                   2,104,993            87,021
Overpayments: [14] Number                  2,833,451         1,194,799
  Amount                                   5,540,173         1,760,125

              NORTH DAKOTA

Number of returns                            301,436           130,310
  Number of joint returns                    131,145            19,267
  Number with paid
    preparer's signature                     184,036            73,824
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               10,680,419           974,868
  Salaries and wages in
    AGI: [5] Number                          252,819           104,037
    Amount                                 7,674,573           953,314
  Taxable interest: Number                   177,261            57,114
    Amount                                   473,986            85,910
  Tax-exempt interest: [6]
    Number                                    11,377             1,751
    Amount                                    79,545             5,408
  Dividends: Number                           77,743            20,810
    Amount                                   142,789            19,234
  Business or profession
    net income (less loss):
    Number                                    44,306            13,338
    Amount                                   381,665            30,370
  Number of farm returns                      29,876            10,424
  Net capital gain
    (less loss) in AGI:
    Number                                    69,491            19,550
    Amount                                   363,496            28,348
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     22,642             5,736
    Amount                                   177,287            20,354
  Pensions and annuities
    in AGI: Number                            41,671            12,039
    Amount                                   486,296            72,922
  Social Security benefits in AGI:
    Number                                    26,610               578
    Amount                                   207,465             1,322
  Total statutory adjustments:
    Number                                    76,317            21,207
    Amount                                   152,802            21,021
    Self-employment retirement
      plans: [6] Number                        2,956               111
      Amount                                  20,839               236
Total itemized deductions: [7]
  Number                                      59,534             5,865
  Amount                                     916,434            77,256
  Medical and dental expense:
    Number                                    15,452             4,877
    Amount                                   129,411            46,270
  Taxes paid: Number                          58,171             4,886
    Amount                                   258,655             8,695
  Interest paid: Number                       45,378             2,253
    Amount                                   303,507            12,698
  Contributions: Number                       51,115             3,928
    Amount                                   162,912             6,158
Taxable income: Number                       243,170            73,412
  Amount                                   7,217,756           349,730
Total tax credits: [8] Number                115,686            30,915
  Amount                                      95,856             8,050
  Child care credit: Number                   17,021             1,273
    Amount                                     6,608               433
Earned income credit: [9] Number              35,372            26,422
  Amount                                      53,624            44,370
  Excess earned income credit
    (refundable): [10]
    Number                                    28,498            22,869
    Amount                                    45,433            39,484
Income tax: [11] Number                      228,156            66,167
  Amount                                   1,279,254            41,608
Total tax liability: [12] Number             241,981            76,738
  Amount                                   1,391,591            56,247
Tax due at time of filing: [14]
  Number                                      70,534            19,764
  Amount                                     231,337            11,490
Overpayments: [14] Number                    213,262           100,333
  Amount                                     325,395           103,550

                  OHIO

Number of returns                          5,547,528         2,078,128
  Number of joint returns                  1,947,665           250,121
  Number with paid
    preparer's signature                   2,903,066         1,016,509
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              226,733,944        18,180,827
  Salaries and wages in
    AGI: [5] Number                        4,802,377         1,671,948
    Amount                               172,422,773        14,950,534
  Taxable interest: Number                 2,867,413           715,097
    Amount                                 6,606,641         1,020,001
  Tax-exempt interest: [6]
    Number                                   164,101            21,179
    Amount                                 1,415,117            70,017
  Dividends: Number                        1,363,427           296,908
    Amount                                 4,219,173           405,558
  Business or profession
    net income (less loss):
    Number                                   648,122           186,135
    Amount                                 6,983,285           602,513
  Number of farm returns                      76,078            19,291
  Net capital gain
    (less loss) in AGI:
    Number                                 1,067,076           239,909
    Amount                                 6,641,424           261,296
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    406,486           101,536
    Amount                                 4,267,971           427,846
  Pensions and annuities
    in AGI: Number                         1,021,935           308,688
    Amount                                14,329,762         2,260,204
  Social Security benefits in AGI:
    Number                                   433,272            11,476
    Amount                                 3,389,881            26,787
  Total statutory adjustments:
    Number                                   844,963           204,665
    Amount                                 1,911,701           195,611
    Self-employment retirement
      plans: [6] Number                       40,008             1,424
      Amount                                 377,500             3,792
Total itemized deductions: [7]
  Number                                   1,920,976           116,628
  Amount                                  31,595,280         1,741,133
  Medical and dental expense:
    Number                                   203,168            57,293
    Amount                                 1,616,681           622,191
  Taxes paid: Number                       1,913,182           110,162
    Amount                                12,502,540           314,283
  Interest paid: Number                    1,649,817            80,064
    Amount                                12,240,077           537,804
  Contributions: Number                    1,593,972            72,475
    Amount                                 4,297,827           101,456
Taxable income: Number                     4,547,802         1,105,123
  Amount                                 152,255,363         5,412,036
Total tax credits: [8] Number              1,954,092           460,626
  Amount                                   1,548,678           122,109
  Child care credit: Number                  171,711            13,066
    Amount                                    69,445             3,654
Earned income credit: [9] Number             698,056           511,409
  Amount                                   1,130,712           935,005
  Excess earned income credit
    (refundable): [10]
    Number                                   589,487           467,236
    Amount                                   993,600           857,669
Income tax: [11] Number                    4,319,131           994,131
  Amount                                  29,269,275           656,674
Total tax liability: [12] Number           4,470,018         1,113,178
  Amount                                  30,596,084           828,129
Tax due at time of filing: [14]
  Number                                     924,411           221,992
  Amount                                   2,523,095           115,307
Overpayments: [14] Number                  4,356,368         1,716,421
  Amount                                   8,033,851         2,014,052

                OKLAHOMA

Number of returns                          1,472,656           635,673
  Number of joint returns                    650,962           118,947
  Number with paid
    preparer's signature                     873,835           367,036
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               55,605,617         5,183,701
  Salaries and wages in
    AGI: [5] Number                        1,249,961           512,646
    Amount                                41,049,456         4,885,107
  Taxable interest: Number                   671,129           180,182
    Amount                                 1,861,644           305,273
  Tax-exempt interest: [6]
    Number                                    35,749             4,967
    Amount                                   418,523            24,499
  Dividends: Number                          264,582            60,216
    Amount                                   717,963            71,584
  Business or profession
    net income (less loss):
    Number                                   238,785            84,748
    Amount                                 2,055,709           227,292
  Number of farm returns                      80,142            25,729
  Net capital gain
    (less loss) in AGI:
    Number                                   225,651            53,879
    Amount                                 1,863,969            63,160
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     91,432            21,568
    Amount                                 1,005,121           103,151
  Pensions and annuities
    in AGI: Number                           259,338            73,374
    Amount                                 3,722,436           564,393
  Social Security benefits in AGI:
    Number                                   121,045             2,890
    Amount                                   979,776             7,198
  Total statutory adjustments:
    Number                                   267,257            83,383
    Amount                                   500,271            71,896
    Self-employment retirement
      plans: [6] Number                        7,672               334
      Amount                                  68,212             1,024
Total itemized deductions: [7]
  Number                                     433,105            36,759
  Amount                                   7,110,651           453,479
  Medical and dental expense:
    Number                                   108,801            27,487
    Amount                                   702,007           190,425
  Taxes paid: Number                         444,032            36,921
    Amount                                 2,306,155            64,738
  Interest paid: Number                      357,122            22,885
    Amount                                 2,324,652           130,609
  Contributions: Number                      382,542            26,775
    Amount                                 1,528,659            53,176
Taxable income: Number                     1,132,976           305,140
  Amount                                  36,622,421         1,422,164
Total tax credits: [8] Number                560,026           150,239
  Amount                                     442,843            37,705
  Child care credit: Number                   60,938             4,563
    Amount                                    23,465             1,336
Earned income credit: [9] Number             275,526           206,168
  Amount                                     470,238           395,872
  Excess earned income credit
    (refundable): [10]
    Number                                   235,795           188,038
    Amount                                   411,729           357,851
Income tax: [11] Number                    1,045,441           265,148
  Amount                                   6,992,530           168,571
Total tax liability: [12] Number           1,117,101           323,632
  Amount                                   7,400,592           244,772
Tax due at time of filing: [14]
  Number                                     277,815            70,101
  Amount                                     836,029            40,738
Overpayments: [14] Number                  1,120,883           522,112
  Amount                                   2,018,351           703,981

                 OREGON

Number of returns                          1,571,716           597,515
  Number of joint returns                    669,221            95,304
  Number with paid
    preparer's signature                     793,788           271,363
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               67,352,647         4,614,137
  Salaries and wages in
    AGI: [5] Number                        1,305,131           457,354
    Amount                                48,439,898         4,288,557
  Taxable interest: Number                   853,847           213,831
    Amount                                 2,366,657           376,933
  Tax-exempt interest: [6]
    Number                                    66,889            10,629
    Amount                                   575,608            45,715
  Dividends: Number                          414,588            98,461
    Amount                                 1,269,797           148,925
  Business or profession
    net income (less loss):
    Number                                   236,946            73,053
    Amount                                 2,623,671           150,007
  Number of farm returns                      37,214             9,711
  Net capital gain
    (less loss) in AGI:
    Number                                   347,759            84,041
    Amount                                 3,179,693           150,757
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    125,942            31,476
    Amount                                 1,298,299           142,225
  Pensions and annuities
    in AGI: Number                           274,717            80,043
    Amount                                 4,408,534           585,745
  Social Security benefits in AGI:
    Number                                   140,596             3,785
    Amount                                 1,182,650             9,201
  Total statutory adjustments:
    Number                                   309,698            80,439
    Amount                                   935,950           188,165
    Self-employment retirement
      plans: [6] Number                       18,538               990
      Amount                                 172,890             2,618
Total itemized deductions: [7]
  Number                                     656,202            67,356
  Amount                                  12,768,387           972,372
  Medical and dental expense:
    Number                                   143,046            47,522
    Amount                                   845,161           332,173
  Taxes paid: Number                         654,171            64,819
    Amount                                 5,008,626           197,513
  Interest paid: Number                      551,895            44,911
    Amount                                 5,044,267           346,113
  Contributions: Number                      546,119            43,898
    Amount                                 1,551,454            62,630
Taxable income: Number                     1,256,531           298,752
  Amount                                  43,668,824         1,434,378
Total tax credits: [8] Number                576,621           139,239
  Amount                                     458,906            35,163
  Child care credit: Number                   64,584             5,015
    Amount                                    25,213             1,587
Earned income credit: [9] Number             201,421           147,266
  Amount                                     312,946           255,627
  Excess earned income credit
    (refundable): [10]
    Number                                   167,377           129,850
    Amount                                   269,634           227,891
Income tax: [11] Number                    1,179,426           266,017
  Amount                                   8,383,557           173,285
Total tax liability: [12] Number           1,242,937           314,292
  Amount                                   8,895,806           243,248
Tax due at time of filing: [14]
  Number                                     335,834            81,668
  Amount                                     995,831            45,775
Overpayments: [14] Number                  1,128,646           452,826
  Amount                                   2,050,327           509,386

              PENNSYLVANIA

Number of returns                          5,789,615         2,226,465
  Number of joint returns                  2,342,393           300,895
  Number with paid
    preparer's signature                   3,029,851         1,106,302
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              255,829,616        17,864,071
  Salaries and wages in
    AGI: [5] Number                        4,843,418         1,674,485
    Amount                               190,394,647        14,505,988
  Taxable interest: Number                 3,376,472           917,749
    Amount                                 8,099,814         1,336,256
  Tax-exempt interest: [6]
    Number                                   213,328            32,205
    Amount                                 2,417,800           142,666
  Dividends: Number                        1,665,493           415,848
    Amount                                 5,717,607           603,166
  Business or profession
    net income (less loss):
    Number                                   680,147           193,903
    Amount                                 9,489,971           709,681
  Number of farm returns                      43,093            13,643
  Net capital gain
    (less loss) in AGI:
    Number                                 1,198,294           291,943
    Amount                                 9,585,944           132,048
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    485,383           139,528
    Amount                                 4,745,782           559,215
  Pensions and annuities
    in AGI: Number                         1,141,250           386,454
    Amount                                14,720,128         2,632,841
  Social Security benefits in AGI:
    Number                                   507,044            14,265
    Amount                                 4,341,996            34,210
  Total statutory adjustments:
    Number                                   999,838           238,360
    Amount                                 2,642,949           351,597
    Self-employment retirement
      plans: [6] Number                       53,658             1,894
      Amount                                 518,770             5,058
Total itemized deductions: [7]
  Number                                   1,851,076           120,643
  Amount                                  32,317,798         1,770,159
  Medical and dental expense:
    Number                                   258,942            74,420
    Amount                                 2,025,658           708,311
  Taxes paid: Number                       1,849,299           116,388
    Amount                                12,017,625           397,971
  Interest paid: Number                    1,555,301            71,246
    Amount                                12,129,586           448,794
  Contributions: Number                    1,657,967            83,534
    Amount                                 5,004,288           119,375
Taxable income: Number                     4,668,547         1,134,980
  Amount                                 178,295,633         5,336,814
Total tax credits: [8] Number              2,015,850           462,856
  Amount                                   1,655,238           118,594
  Child care credit: Number                  202,229            13,119
    Amount                                    87,491             4,375
Earned income credit: [9] Number             688,567           496,779
  Amount                                   1,075,024           874,347
  Excess earned income credit
    (refundable): [10]
    Number                                   573,078           445,259
    Amount                                   942,368           799,567
Income tax: [11] Number                    4,428,503         1,023,949
  Amount                                  35,949,682           651,619
Total tax liability: [12] Number           4,586,295         1,145,623
  Amount                                  37,564,928           839,037
Tax due at time of filing: [14]
  Number                                     961,185           241,629
  Amount                                   3,154,404           121,970
Overpayments: [14] Number                  4,475,362         1,779,092
  Amount                                   8,493,551         2,010,650

              RHODE ISLAND

Number of returns                            495,959           184,147
  Number of joint returns                    184,541            18,763
  Number with paid
    preparer's signature                     277,026            95,491
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               22,808,544         1,540,226
  Salaries and wages in
    AGI: [5] Number                          428,880           147,830
    Amount                                16,785,725         1,350,844
  Taxable interest: Number                   281,312            64,970
    Amount                                   678,612            95,564
  Tax-exempt interest: [6]
    Number                                    15,920             2,028
    Amount                                   180,522             9,500
  Dividends: Number                          126,562            26,491
    Amount                                   400,223            34,634
  Business or profession
    net income (less loss):
    Number                                    60,676            16,505
    Amount                                   789,620             8,741
  Number of farm returns                         598               141
  Net capital gain
    (less loss) in AGI:
    Number                                    97,747            19,577
    Amount                                 1,065,449            14,942
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     37,896             9,953
    Amount                                   341,927            40,702
  Pensions and annuities
    in AGI: Number                            82,339            22,694
    Amount                                 1,263,501           158,485
  Social Security benefits in AGI:
    Number                                    42,650               980
    Amount                                   367,031             2,362
  Total statutory adjustments:
    Number                                    90,660            20,490
    Amount                                   229,860            21,665
    Self-employment retirement
      plans: [6] Number                        5,300               219
      Amount                                  49,586               524
Total itemized deductions: [7]
  Number                                     182,892            11,858
  Amount                                   3,373,253           149,680
  Medical and dental expense:
    Number                                    23,474             6,466
    Amount                                   150,559            43,441
  Taxes paid: Number                         182,609            11,487
    Amount                                 1,534,392            42,625
  Interest paid: Number                      155,445             7,832
    Amount                                 1,204,950            48,223
  Contributions: Number                      168,588             8,407
    Amount                                   377,681             8,455
Taxable income: Number                       411,058           101,695
  Amount                                  15,754,436           498,673
Total tax credits: [8] Number                179,025            43,928
  Amount                                     141,547            12,327
  Child care credit: Number                   18,155             1,057
    Amount                                     7,428               282
Earned income credit: [9] Number              58,737            44,168
  Amount                                      91,811            78,848
  Excess earned income credit
    (refundable): [10]
    Number                                    49,106            39,583
    Amount                                    80,428            70,151
Income tax: [11] Number                      390,560            90,692
  Amount                                   3,151,480            59,284
Total tax liability: [12] Number             403,375           100,818
  Amount                                   3,293,967            76,136
Tax due at time of filing: [14]
  Number                                      83,510            19,348
  Amount                                     302,411            11,306
Overpayments: [14] Number                    388,514           152,601
  Amount                                     735,241           175,052

             SOUTH CAROLINA

Number of returns                          1,799,466           762,257
  Number of joint returns                    681,731            98,255
  Number with paid
    preparer's signature                   1,166,740           493,256
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               68,916,663         6,896,753
  Salaries and wages in
    AGI: [5] Number                        1,582,412           646,130
    Amount                                51,984,155         6,308,434
  Taxable interest: Number                   751,269           170,368
    Amount                                 1,824,058           255,877
  Tax-exempt interest: [6]
    Number                                    43,312             5,222
    Amount                                   451,077            31,204
  Dividends: Number                          341,461            69,904
    Amount                                 1,147,319            96,682
  Business or profession
    net income (less loss):
    Number                                   228,768            77,316
    Amount                                 2,079,132           206,065
  Number of farm returns                      22,214             4,903
  Net capital gain
    (less loss) in AGI:
    Number                                   259,379            53,920
    Amount                                 2,434,182            68,221
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    104,063            22,646
    Amount                                 1,200,734           106,529
  Pensions and annuities
    in AGI: Number                           323,521            82,706
    Amount                                 4,819,023           580,423
  Social Security benefits in AGI:
    Number                                   141,224             3,287
    Amount                                 1,210,993             9,180
  Total statutory adjustments:
    Number                                   277,353            76,620
    Amount                                   607,176            73,865
    Self-employment retirement
      plans: [6] Number                        9,666               367
      Amount                                  92,637             1,270
Total itemized deductions: [7]
  Number                                     587,857            46,546
  Amount                                  10,352,282           613,535
  Medical and dental expense:
    Number                                   123,356            27,708
    Amount                                   659,254           183,206
  Taxes paid: Number                         586,006            45,069
    Amount                                 3,326,296           100,232
  Interest paid: Number                      506,925            33,081
    Amount                                 4,018,173           227,830
  Contributions: Number                      522,853            33,492
    Amount                                 1,944,968            62,188
Taxable income: Number                     1,401,510           375,555
  Amount                                  44,028,116         1,745,637
Total tax credits: [8] Number                680,159           192,562
  Amount                                     508,266            54,504
  Child care credit: Number                   96,309             9,462
    Amount                                    42,195             3,317
Earned income credit: [9] Number             385,542           289,743
  Amount                                     680,487           577,376
  Excess earned income credit
    (refundable): [10]
    Number                                   336,467           270,794
    Amount                                   612,782           538,900
Income tax: [11] Number                    1,280,710           308,089
  Amount                                   8,224,999           200,458
Total tax liability: [12] Number           1,349,638           363,992
  Amount                                   8,669,661           270,533
Tax due at time of filing: [14]
  Number                                     309,719            69,817
  Amount                                     943,652            40,332
Overpayments: [14] Number                  1,416,860           654,192
  Amount                                   2,676,635           996,369

              SOUTH DAKOTA

Number of returns                            354,978           152,881
  Number of joint returns                    152,707            22,863
  Number with paid
    preparer's signature                     215,973            86,667
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               12,983,789         1,142,826
  Salaries and wages in
    AGI: [5] Number                          300,333           123,458
    Amount                                 8,950,446         1,109,312
  Taxable interest: Number                   187,039            58,287
    Amount                                   577,193            96,315
  Tax-exempt interest: [6]
    Number                                    12,786             2,248
    Amount                                   112,094             8,619
  Dividends: Number                           89,244            23,603
    Amount                                   206,289            25,980
  Business or profession
    net income (less loss):
    Number                                    55,170            16,212
    Amount                                   491,373            32,368
  Number of farm returns                      33,946            12,267
  Net capital gain
    (less loss) in AGI:
    Number                                    84,002            23,532
    Amount                                   710,928            63,469
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     27,592             7,146
    Amount                                   217,224            26,765
  Pensions and annuities
    in AGI: Number                            54,756            15,718
    Amount                                   681,419            95,611
  Social Security benefits in AGI:
    Number                                    30,918               724
    Amount                                   241,013             1,867
  Total statutory adjustments:
    Number                                    90,141            23,961
    Amount                                   191,344            23,835
    Self-employment retirement
      plans: [6] Number                        3,438               120
      Amount                                  28,531               256
Total itemized deductions: [7]
  Number                                      60,471             6,080
  Amount                                     933,066            87,884
  Medical and dental expense:
    Number                                    16,346             4,780
    Amount                                   138,478            47,100
  Taxes paid: Number                          54,703             4,191
    Amount                                   141,303             7,435
  Interest paid: Number                       48,606             2,767
    Amount                                   396,912            20,690
  Contributions: Number                       51,056             3,869
    Amount                                   205,875             6,682
Taxable income: Number                       280,771            80,529
  Amount                                   8,950,583           378,575
Total tax credits: [8] Number                133,861            34,120
  Amount                                     115,168             9,446
  Child care credit: Number                   22,914             1,556
    Amount                                     9,141               510
Earned income credit: [9] Number              48,045            34,850
  Amount                                      74,946            61,094
  Excess earned income credit
    (refundable): [10]
    Number                                    39,616            31,051
    Amount                                    64,496            55,237
Income tax: [11] Number                      261,128            71,518
  Amount                                   1,706,513            44,797
Total tax liability: [12] Number             278,015            83,989
  Amount                                   1,839,824            61,382
Tax due at time of filing: [14]
  Number                                      79,076            20,394
  Amount                                     292,184            12,002
Overpayments: [14] Number                    254,961           120,634
  Amount                                     413,024           135,780

      TENNESSEE

Number of returns                          2,558,039         1,052,502
  Number of joint returns                  1,060,829           172,329
  Number with paid
    preparer's signature                   1,477,973           608,358
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              102,171,197         9,030,608
  Salaries and wages in
    AGI: [5] Number                        2,222,790           859,319
    Amount                                78,206,474         8,240,433
  Taxable interest: Number                 1,114,484           272,364
    Amount                                 3,145,136           478,295
  Tax-exempt interest: [6]
    Number                                    51,374             6,745
    Amount                                   648,898            36,325
  Dividends: Number                          453,699            97,494
    Amount                                 1,528,804           125,601
  Business or profession
    net income (less loss):
    Number                                   385,930           140,332
    Amount                                 4,562,627           380,911
  Number of farm returns                      84,341            24,403
  Net capital gain
    (less loss) in AGI:
    Number                                   360,850            79,395
    Amount                                 4,488,087           124,519
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    142,345            32,898
    Amount                                 1,503,781           151,417
  Pensions and annuities
    in AGI: Number                           411,399           116,911
    Amount                                 5,600,737           823,144
  Social Security benefits in AGI:
    Number                                   182,305             4,332
    Amount                                 1,512,331            11,997
  Total statutory adjustments:
    Number                                   441,187           135,715
    Amount                                 1,050,073           120,072
    Self-employment retirement
      plans: [6] Number                       19,461               654
      Amount                                 211,921             1,746
Total itemized deductions: [7]
  Number                                     599,675            49,032
  Amount                                   9,969,948           628,087
  Medical and dental expense:
    Number                                   109,242            27,414
    Amount                                   641,844           178,638
  Taxes paid: Number                         560,740            41,428
    Amount                                 1,223,097            63,700
  Interest paid: Number                      523,863            34,564
    Amount                                 4,850,880           265,495
  Contributions: Number                      516,092            31,747
    Amount                                 2,514,986            64,905
Taxable income: Number                     2,008,966           516,231
  Amount                                  69,963,625         2,435,175
Total tax credits: [8] Number                939,104           246,288
  Amount                                     714,735            66,315
  Child care credit: Number                  122,764            10,157
    Amount                                    51,410             3,440
Earned income credit: [9] Number             489,706           361,262
  Amount                                     832,555           695,118
  Excess earned income credit
    (refundable): [10]
    Number                                   415,785           329,354
    Amount                                   726,786           628,952
Income tax: [11] Number                    1,862,152           441,126
  Amount                                  13,736,281           289,438
Total tax liability: [12] Number           1,976,644           536,751
  Amount                                  14,603,813           418,162
Tax due at time of filing: [14]
  Number                                     436,313           108,774
  Amount                                   1,499,249            67,172
Overpayments: [14] Number                  2,013,776           882,001
  Amount                                   3,881,638         1,291,871

                 TEXAS

Number of returns                          9,202,582         3,778,651
  Number of joint returns                  3,663,865           607,602
  Number with paid
    preparer's signature                   4,954,814         2,099,140
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              413,497,441        30,792,448
  Salaries and wages in
    AGI: [5] Number                        8,018,906         3,113,284
    Amount                               315,765,885        30,228,513
  Taxable interest: Number                 3,694,772           818,560
    Amount                                12,086,977         1,478,207
  Tax-exempt interest: [6]
    Number                                   238,063            29,229
    Amount                                 3,502,465           222,841
  Dividends: Number                        1,724,613           332,188
    Amount                                 6,371,337           525,690
  Business or profession
    net income (less loss):
    Number                                 1,458,398           542,045
    Amount                                17,258,090         1,819,493
  Number of farm returns                     234,166            57,662
  Net capital gain
    (less loss) in AGI:
    Number                                 1,447,268           282,227
    Amount                                18,930,500           576,860
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    496,387            98,246
    Amount                                 6,434,314           495,599
  Pensions and annuities
    in AGI: Number                         1,295,912           311,262
    Amount                                19,854,778         2,242,435
  Social Security benefits in AGI:
    Number                                   581,059            13,529
    Amount                                 5,123,679            36,934
  Total statutory adjustments:
    Number                                 1,602,586           517,674
    Amount                                 3,690,894           473,540
    Self-employment retirement
      plans: [6] Number                       69,628             2,387
      Amount                                 759,026             7,689
Total itemized deductions: [7]
  Number                                   2,075,262           142,687
  Amount                                  38,228,594         2,381,327
  Medical and dental expense:
    Number                                   361,060            84,309
    Amount                                 2,659,146           801,326
  Taxes paid: Number                       1,914,874           111,769
    Amount                                 7,811,575           429,209
  Interest paid: Number                    1,785,917            92,049
    Amount                                16,642,280           730,311
  Contributions: Number                    1,745,528            85,076
    Amount                                 8,266,828           162,394
Taxable income: Number                     7,109,032         1,742,606
  Amount                                 295,436,171         8,052,520
Total tax credits: [8] Number              3,603,054           920,333
  Amount                                   3,114,595           263,551
  Child care credit: Number                  425,208            29,759
    Amount                                   193,559            10,462
Earned income credit: [9] Number           1,906,013         1,415,383
  Amount                                   3,527,612         2,983,256
  Excess earned income credit
    (refundable): [10]
    Number                                 1,652,600         1,309,376
    Amount                                 3,077,838         2,678,861
Income tax: [11] Number                    6,467,293         1,429,748
  Amount                                  62,564,309           908,678
Total tax liability: [12] Number           6,938,382         1,822,990
  Amount                                  65,677,771         1,433,546
Tax due at time of filing: [14]
  Number                                   1,625,623           361,547
  Amount                                   6,694,923           233,213
Overpayments: [14] Number                  7,156,686         3,187,494
  Amount                                  15,040,253         5,061,647

                  UTAH

Number of returns                            954,936           371,897
  Number of joint returns                    449,827            56,791
  Number with paid
    preparer's signature                     471,176           165,816
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               39,764,870         2,879,717
  Salaries and wages in
    AGI: [5] Number                          845,292           315,094
    Amount                                30,599,609         2,939,328
  Taxable interest: Number                   529,047           133,597
    Amount                                 1,066,585           149,737
  Tax-exempt interest: [6]
    Number                                    19,970             3,307
    Amount                                   193,365            14,784
  Dividends: Number                          180,650            38,809
    Amount                                   514,652            49,693
  Business or profession
    net income (less loss):
    Number                                   139,369            36,248
    Amount                                 1,009,173            59,333
  Number of farm returns                      14,567             3,453
  Net capital gain
    (less loss) in AGI:
    Number                                   156,604            34,433
    Amount                                 1,520,559            53,149
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     53,494            11,141
    Amount                                   558,092            51,181
  Pensions and annuities
    in AGI: Number                           141,355            34,475
    Amount                                 2,267,210           278,594
  Social Security benefits in AGI:
    Number                                    63,916             1,395
    Amount                                   531,553             3,546
  Total statutory adjustments:
    Number                                   162,123            36,233
    Amount                                   320,037            34,507
    Self-employment retirement
      plans: [6] Number                        4,479               159
      Amount                                  44,167               397
Total itemized deductions: [7]
  Number                                     391,149            28,240
  Amount                                   7,853,403           460,807
  Medical and dental expense:
    Number                                    63,162            15,426
    Amount                                   437,966           153,663
  Taxes paid: Number                         389,936            27,317
    Amount                                 2,059,235            60,068
  Interest paid: Number                      338,743            20,514
    Amount                                 3,155,203           182,245
  Contributions: Number                      352,802            19,734
    Amount                                 1,989,155            44,886
Taxable income: Number                       761,492           191,751
  Amount                                  24,435,407           915,271
Total tax credits: [8] Number                408,232            88,395
  Amount                                     390,489            25,794
  Child care credit: Number                   35,926             1,905
    Amount                                    14,016               632
Earned income credit: [9] Number             112,184            76,159
  Amount                                     179,704           142,665
  Excess earned income credit
    (refundable): [10]
    Number                                    95,640            69,309
    Amount                                   156,184           128,239
Income tax: [11] Number                      691,192           168,164
  Amount                                   4,485,468           104,766
Total tax liability: [12] Number             727,833           190,821
  Amount                                   4,697,606           133,744
Tax due at time of filing: [14]
  Number                                     170,116            38,298
  Amount                                     536,870            19,253
Overpayments: [14] Number                    744,000           309,037
  Amount                                   1,347,383           321,309

                VERMONT

Number of returns                            301,294           116,414
  Number of joint returns                    123,190            15,731
  Number with paid
    preparer's signature                     155,193            54,232
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               12,390,156           939,650
  Salaries and wages in
    AGI: [5] Number                          256,248            90,275
    Amount                                 8,940,613           808,316
  Taxable interest: Number                   186,067            50,039
    Amount                                   402,754            65,967
  Tax-exempt interest: [6]
    Number                                    13,136             1,960
    Amount                                   125,636             7,690
  Dividends: Number                           86,077            21,405
    Amount                                   326,032            31,771
  Business or profession
    net income (less loss):
    Number                                    54,054            16,619
    Amount                                   629,325            67,293
  Number of farm returns                       4,340             1,525
  Net capital gain
    (less loss) in AGI:
    Number                                    67,605            16,726
    Amount                                   622,181            12,990
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     22,081             5,718
    Amount                                   200,835            22,661
  Pensions and annuities
    in AGI: Number                            46,037            13,593
    Amount                                   630,945            90,024
  Social Security benefits in AGI:
    Number                                    23,565               639
    Amount                                   194,198             1,398
  Total statutory adjustments:
    Number                                    75,015            19,378
    Amount                                   178,702            20,563
    Self-employment retirement
      plans: [6] Number                        4,070               213
      Amount                                  30,595               552
Total itemized deductions: [7]
  Number                                      96,876             7,687
  Amount                                   1,622,154            96,105
  Medical and dental expense:
    Number                                    16,082             4,718
    Amount                                   108,999            32,240
  Taxes paid: Number                          96,977             7,573
    Amount                                   681,931            24,281
  Interest paid: Number                       82,793             5,002
    Amount                                   594,045            29,685
  Contributions: Number                       79,029             4,509
    Amount                                   192,997             5,014
Taxable income: Number                       248,942            63,636
  Amount                                   8,451,288           314,963
Total tax credits: [8] Number                109,025            26,468
  Amount                                      94,431             6,534
  Child care credit: Number                   13,475               658
    Amount                                     5,699               192
Earned income credit: [9] Number              33,050            23,709
  Amount                                      47,128            37,747
  Excess earned income credit
    (refundable): [10]
    Number                                    25,241            19,681
    Amount                                    37,895            32,085
Income tax: [11] Number                      235,395            58,431
  Amount                                   1,581,848            38,794
Total tax liability: [12] Number             247,425            67,772
  Amount                                   1,691,182            54,667
Tax due at time of filing: [14]
  Number                                      58,447            15,862
  Amount                                     176,633             9,581
Overpayments: [14] Number                    223,855            90,399
  Amount                                     385,628            92,952

                VIRGINIA

Number of returns                          3,372,644         1,160,326
  Number of joint returns                  1,368,157           137,919
  Number with paid
    preparer's signature                   1,624,505           558,484
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              170,858,125         9,757,623
  Salaries and wages in
    AGI: [5] Number                        2,950,148           954,069
    Amount                               130,420,585         9,187,074
  Taxable interest: Number                 1,740,152           338,620
    Amount                                 4,359,951           490,016
  Tax-exempt interest: [6]
    Number                                   124,297            11,307
    Amount                                 1,199,984            48,199
  Dividends: Number                          912,988           155,737
    Amount                                 3,099,802           212,538
  Business or profession
    net income (less loss):
    Number                                   415,679           112,389
    Amount                                 4,982,240           339,882
  Number of farm returns                      43,253            11,156
  Net capital gain
    (less loss) in AGI:
    Number                                   699,723           116,950
    Amount                                 6,358,026           117,418
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    218,011            36,682
    Amount                                 2,222,195           155,994
  Pensions and annuities
    in AGI: Number                           617,627           127,024
    Amount                                11,614,881           956,589
  Social Security benefits in AGI:
    Number                                   273,013             5,473
    Amount                                 2,395,128            14,202
  Total statutory adjustments:
    Number                                   581,395           127,979
    Amount                                 1,598,679           132,695
    Self-employment retirement
      plans: [6] Number                       33,302               810
      Amount                                 365,637             2,802
Total itemized deductions: [7]
  Number                                   1,342,201            79,023
  Amount                                  26,614,554         1,095,611
  Medical and dental expense:
    Number                                   211,809            44,625
    Amount                                 1,361,620           297,877
  Taxes paid: Number                       1,337,513            75,548
    Amount                                 8,990,816           244,775
  Interest paid: Number                    1,157,639            51,916
    Amount                                11,554,752           386,108
  Contributions: Number                    1,191,795            54,208
    Amount                                 3,892,747            81,576
Taxable income: Number                     2,812,379           620,980
  Amount                                 118,844,413         2,996,859
Total tax credits: [8] Number              1,279,309           293,218
  Amount                                   1,000,794            79,388
  Child care credit: Number                  176,488            12,291
    Amount                                    80,170             4,362
Earned income credit: [9] Number             436,060           320,580
  Amount                                     711,267           592,793
  Excess earned income credit
    (refundable): [10]
    Number                                   367,561           290,556
    Amount                                   626,908           543,715
Income tax: [11] Number                    2,654,307           542,526
  Amount                                  24,573,663           354,835
Total tax liability: [12] Number           2,751,695           618,533
  Amount                                  25,568,904           467,023
Tax due at time of filing: [14]
  Number                                     655,984           133,062
  Amount                                   2,248,812            75,257
Overpayments: [14] Number                  2,575,076           958,275
  Amount                                   5,152,160         1,210,957

               WASHINGTON

Number of returns                          2,788,815           946,865
  Number of joint returns                  1,171,799           128,518
  Number with paid
    preparer's signature                   1,308,126           413,673
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              138,877,860         7,089,349
  Salaries and wages in
    AGI: [5] Number                        2,366,479           742,736
    Amount                               102,621,874         7,036,115
  Taxable interest: Number                 1,536,318           336,512
    Amount                                 4,408,139           579,634
  Tax-exempt interest: [6]
    Number                                   109,377            15,122
    Amount                                 1,328,588            87,319
  Dividends: Number                          748,103           151,735
    Amount                                 2,588,774           232,721
  Business or profession
    net income (less loss):
    Number                                   368,140            97,188
    Amount                                 4,893,705           215,175
  Number of farm returns                      29,167             7,529
  Net capital gain
    (less loss) in AGI:
    Number                                   629,715           126,790
    Amount                                 7,429,524           262,028
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    209,587            40,025
    Amount                                 2,492,445           186,928
  Pensions and annuities
    in AGI: Number                           477,659           114,686
    Amount                                 7,943,925           926,315
  Social Security benefits in AGI:
    Number                                   243,980             6,214
    Amount                                 2,145,312            17,060
  Total statutory adjustments:
    Number                                   484,793           104,346
    Amount                                 1,349,692           119,389
    Self-employment retirement
      plans: [6] Number                       29,808             1,234
      Amount                                 280,315             3,075
Total itemized deductions: [7]
  Number                                     966,732            72,963
  Amount                                  17,780,008         1,457,331
  Medical and dental expense:
    Number                                   156,283            44,267
    Amount                                 1,279,414           538,190
  Taxes paid: Number                         932,794            63,825
    Amount                                 3,091,296           257,092
  Interest paid: Number                      879,290            53,858
    Amount                                 9,989,986           524,041
  Contributions: Number                      819,778            44,438
    Amount                                 2,741,153            65,154
Taxable income: Number                     2,320,530           500,905
  Amount                                 100,239,089         2,463,513
Total tax credits: [8] Number              1,050,779           226,909
  Amount                                     890,316            60,244
  Child care credit: Number                  112,633             5,765
    Amount                                    48,187             1,879
Earned income credit: [9] Number             308,030           222,898
  Amount                                     476,240           388,662
  Excess earned income credit
    (refundable): [10]
    Number                                   255,740           198,978
    Amount                                   412,666           350,867
Income tax: [11] Number                    2,201,001           447,944
  Amount                                  21,018,745           296,149
Total tax liability: [12] Number           2,281,314           508,337
  Amount                                  21,919,383           390,793
Tax due at time of filing: [14]
  Number                                     563,743           112,080
  Amount                                   2,254,561            62,799
Overpayments: [14] Number                 21,064,342           751,918
  Amount                                   4,087,621           899,017

             WEST VIRGINIA

Number of returns                            750,456           334,109
  Number of joint returns                    354,190            73,806
  Number with paid
    preparer's signature                     392,448           167,529
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               26,177,768         3,064,720
  Salaries and wages in
    AGI: [5] Number                          637,072           266,577
    Amount                                19,778,811         2,409,271
  Taxable interest: Number                   361,796           104,228
    Amount                                   863,964           173,585
  Tax-exempt interest: [6]
    Number                                    14,599             2,164
    Amount                                   114,108             8,242
  Dividends: Number                          131,173            32,239
    Amount                                   384,582            40,247
  Business or profession
    net income (less loss):
    Number                                    91,821            33,274
    Amount                                 1,015,387            92,787
  Number of farm returns                      14,078             4,420
  Net capital gain
    (less loss) in AGI:
    Number                                    94,605            23,614
    Amount                                   564,971            19,094
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     44,525            12,211
    Amount                                   403,307            48,443
  Pensions and annuities
    in AGI: Number                           148,415            53,836
    Amount                                 1,894,815           415,507
  Social Security benefits in AGI:
    Number                                    59,843             1,545
    Amount                                   455,893             3,693
  Total statutory adjustments:
    Number                                   115,190            35,773
    Amount                                   246,172            29,344
    Self-employment retirement
      plans: [6] Number                        4,062               118
      Amount                                  48,520               294
Total itemized deductions: [7]
  Number                                     139,048             8,787
  Amount                                   2,176,117           110,381
  Medical and dental expense:
    Number                                    19,499             5,118
    Amount                                   136,845            41,802
  Taxes paid: Number                         138,783             8,361
    Amount                                   742,377            12,626
  Interest paid: Number                      115,675             5,492
    Amount                                   805,795            35,632
  Contributions: Number                      110,682             5,034
    Amount                                   343,253             8,888
Taxable income: Number                       576,622           163,091
  Amount                                  16,990,637           749,358
Total tax credits: [8] Number                265,413            75,528
  Amount                                     181,733            15,606
  Child care credit: Number                   16,155               976
    Amount                                     5,518               229
Earned income credit: [9] Number             133,414           102,521
  Amount                                     213,081           181,089
  Excess earned income credit
    (refundable): [10]
    Number                                   113,961            92,924
    Amount                                   189,608           166,324
Income tax: [11] Number                      543,269           147,626
  Amount                                   3,081,480            94,425
Total tax liability: [12] Number             571,016           170,971
  Amount                                   3,269,958           123,271
Tax due at time of filing: [14]
  Number                                     112,929            31,910
  Amount                                     303,006            15,748
Overpayments: [14] Number                    604,338           283,085
  Amount                                   1,030,718           353,718

               WISCONSIN

Number of returns                          2,590,020           938,134
  Number of joint returns                  1,096,814           114,934
  Number with paid
    preparer's signature                   1,409,388           466,589
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              114,224,632         7,753,904
  Salaries and wages in
    AGI: [5] Number                        2,248,242           749,360
    Amount                                85,431,928         6,598,774
  Taxable interest: Number                 1,636,437           424,497
    Amount                                 3,598,034           564,972
  Tax-exempt interest: [6]
    Number                                    81,508            10,628
    Amount                                   653,910            31,506
  Dividends: Number                          748,662           174,074
    Amount                                 1,918,215           200,435
  Business or profession
    net income (less loss):
    Number                                   300,302            76,497
    Amount                                 3,084,454           174,450
  Number of farm returns                      66,892            21,338
  Net capital gain
    (less loss) in AGI:
    Number                                   585,664           141,007
    Amount                                 4,522,108           140,765
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    233,901            62,067
    Amount                                 2,219,043           260,789
  Pensions and annuities
    in AGI: Number                           445,273           130,221
    Amount                                 6,386,453           645,035
  Social Security benefits in AGI:
    Number                                   221,855             4,652
    Amount                                 1,867,706             8,457
  Total statutory adjustments:
    Number                                   440,567            95,763
    Amount                                 1,036,833           102,731
    Self-employment retirement
      plans: [6] Number                       22,974               877
      Amount                                 182,380             2,354
Total itemized deductions: [7]
  Number                                     996,133            67,233
  Amount                                  16,883,257           867,651
  Medical and dental expense:
    Number                                   154,928            46,871
    Amount                                 1,010,879           346,527
  Taxes paid: Number                         993,434            63,760
    Amount                                 7,553,758           211,295
  Interest paid: Number                      827,391            36,335
    Amount                                 5,820,067           214,487
  Contributions: Number                      864,292            47,016
    Amount                                 2,112,048            62,615
Taxable income: Number                     2,155,569           518,494
  Amount                                  77,435,592         2,469,215
Total tax credits: [8] Number                957,118           205,199
  Amount                                     782,000            54,791
  Child care credit: Number                   94,839             5,148
    Amount                                    36,130             1,498
Earned income credit: [9] Number             252,517           179,012
  Amount                                     385,530           309,042
  Excess earned income credit
    (refundable): [10]
    Number                                   205,961           159,123
    Amount                                   331,669           280,256
Income tax: [11] Number                    2,056,978           472,162
  Amount                                  14,802,990           295,062
Total tax liability: [12] Number           2,122,586           520,790
  Amount                                  15,447,757           366,917
Tax due at time of filing: [14]
  Number                                     493,497           112,998
  Amount                                   1,489,266            53,124
Overpayments: [14] Number                  1,961,555           748,989
  Amount                                   3,442,565           752,424

                WYOMING

Number of returns                            238,645            97,219
  Number of joint returns                    104,998            14,276
  Number with paid
    preparer's signature                     137,238            50,676
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               10,727,343           654,500
  Salaries and wages in
    AGI: [5] Number                          203,952            79,413
    Amount                                 6,898,821           718,018
  Taxable interest: Number                   128,600            36,543
    Amount                                   445,407            65,993
  Tax-exempt interest: [6]
    Number                                     9,066             1,490
    Amount                                   154,089            11,103
  Dividends: Number                           61,676            15,630
    Amount                                   303,131            29,527
  Business or profession
    net income (less loss):
    Number                                    38,775            11,431
    Amount                                   385,802             9,308
  Number of farm returns                       9,781             3,245
  Net capital gain
    (less loss) in AGI:
    Number                                    53,445            13,861
    Amount                                 1,210,160            29,622
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     16,304             3,495
    Amount                                   194,661            16,106
  Pensions and annuities
    in AGI: Number                            38,930            10,401
    Amount                                   579,783            76,857
  Social Security benefits in AGI:
    Number                                    19,823               518
    Amount                                   164,890             1,375
  Total statutory adjustments:
    Number                                    49,375            12,470
    Amount                                   110,334            12,449
    Self-employment retirement
      plans: [6] Number                        1,879                77
      Amount                                  17,459               244
Total itemized deductions: [7]
  Number                                      49,217             4,544
  Amount                                     978,206            65,788
  Medical and dental expense:
    Number                                    12,083             3,215
    Amount                                    82,612            26,423
  Taxes paid: Number                          47,140             3,822
    Amount                                   125,472             5,907
  Interest paid: Number                       41,855             2,874
    Amount                                   412,710            23,346
  Contributions: Number                       38,806             2,617
    Amount                                   307,234             4,251
Taxable income: Number                       190,547            50,378
  Amount                                   7,985,121           236,742
Total tax credits: [8] Number                 91,880            22,843
  Amount                                      76,846             5,407
  Child care credit: Number                    9,656               596
    Amount                                     3,563               183
Earned income credit: [9] Number              30,199            22,682
  Amount                                      46,594            38,814
  Excess earned income credit
    (refundable): [10]
    Number                                    25,180            20,204
    Amount                                    40,432            35,049
Income tax: [11] Number                      180,109            45,700
  Amount                                   1,652,956            28,602
Total tax liability: [12] Number             189,029            52,661
  Amount                                   1,732,086            38,171
Tax due at time of filing: [14]
  Number                                      47,832            10,915
  Amount                                     217,459             5,844
Overpayments: [14] Number                    176,551            78,941
  Amount                                     322,152            94,670

            OTHER AREAS (15)

Number of returns                          1,485,293         1,064,944
  Number of joint returns                    395,029           184,961
  Number with paid
    preparer's signature                     622,662           417,421
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               46,740,951         2,961,434
  Salaries and wages in
    AGI: [5] Number                          883,162           509,556
    Amount                                50,701,801         9,885,239
  Taxable interest: Number                   467,582           221,345
    Amount                                 1,526,303           256,522
  Tax-exempt interest: [6]
    Number                                    27,401             8,877
    Amount                                   330,791            38,130
  Dividends: Number                          235,515            88,987
    Amount                                 1,256,416           151,897
  Business or profession
    net income (less loss):
    Number                                    52,805            27,952
    Amount                                 1,075,234           269,142
  Number of farm returns                       2,010               895
  Net capital gain
    (less loss) in AGI:
    Number                                   201,409            80,754
    Amount                                 4,687,820           170,698
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     24,226             7,632
    Amount                                   308,082            45,304
  Pensions and annuities
    in AGI: Number                            85,469            34,046
    Amount                                 1,550,451           315,519
  Social Security benefits in AGI:
    Number                                    22,321             4,426
    Amount                                   184,471            28,844
  Total statutory adjustments:
    Number                                   120,848            55,810
    Amount                                   594,289           227,123
    Self-employment retirement
      plans: [6] Number                        3,261               330
      Amount                                  56,564             1,576
Total itemized deductions: [7]
  Number                                     371,378           216,317
  Amount                                   3,423,895           773,165
  Medical and dental expense:
    Number                                    11,101             4,297
    Amount                                   180,005           126,295
  Taxes paid: Number                         324,699           179,469
    Amount                                 1,559,130           366,502
  Interest paid: Number                       72,890             8,297
    Amount                                 1,013,561            76,755
  Contributions: Number                      100,546            24,216
    Amount                                   517,157            14,908
Taxable income: Number                       709,007           293,539
  Amount                                  38,887,694         1,690,120
Total tax credits: [8] Number                334,051            86,386
  Amount                                   3,698,803            23,794
  Child care credit: Number                   20,505             1,404
    Amount                                     9,626               528
Earned income credit: [9] Number              13,884             9,407
  Amount                                      14,234            11,545
  Excess earned income credit
    (refundable): [10]
    Number                                    12,842             8,823
    Amount                                    13,364            11,007
Income tax: [11] Number                      650,873           278,177
  Amount                                   6,848,315           202,492
Total tax liability: [12] Number             766,179           388,064
  Amount                                   7,247,273           478,669
Tax due at time of filing: [14]
  Number                                     220,552           118,795
  Amount                                     974,200           133,037
Overpayments: [14] Number                    965,186           681,368
  Amount                                   2,003,798           795,178

                                        Size of adjusted gross income

                                          20,000            30,000
                                          under             under
             State and item              $30,000            50,000

                                           (3)               (4)

           UNITED STATES [2]

Number of returns                         18,741,155        24,343,572
  Number of joint returns                  5,064,275        10,240,186
  Number with paid
    preparer's signature                  10,617,934        13,741,400
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              463,982,209       951,148,247
  Salaries and wages in
    AGI: [5] Number                       16,336,925        21,781,241
    Amount                               378,995,122       781,856,685
  Taxable interest: Number                 7,352,998        13,305,536
    Amount                                13,334,391        23,522,433
  Tax-exempt interest: [6]
    Number                                   295,880           625,949
    Amount                                 1,837,554         4,142,461
  Dividends: Number                        2,744,695         5,324,336
    Amount                                 4,837,315         9,681,445
  Business or profession
    net income (less loss):
    Number                                 2,019,765         3,252,361
    Amount                                15,047,337        25,877,545
  Number of farm returns                     250,445           430,112
  Net capital gain
    (less loss) in AGI:
    Number                                 2,116,573         4,092,332
    Amount                                 2,171,128         5,198,695
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                  1,139,747         1,777,867
    Amount                                 6,745,077        13,430,584
  Pensions and annuities
    in AGI: Number                         3,106,852         4,505,944
    Amount                                36,065,863        65,528,293
  Social Security benefits in AGI:
    Number                                 1,813,108         3,264,928
    Amount                                 3,426,781        18,632,317
  Total statutory adjustments:
    Number                                 2,950,338         4,911,596
    Amount                                 4,354,768         8,552,332
    Self-employment retirement
      plans: [6] Number                       46,764           120,810
      Amount                                 151,574           503,971
Total itemized deductions: [7]
  Number                                   3,530,369         9,306,894
  Amount                                  43,445,620       121,204,928
  Medical and dental expense:
    Number                                 1,330,900         2,094,425
    Amount                                 7,798,995        11,595,433
  Taxes paid: Number                       3,438,966         9,197,046
    Amount                                 8,613,852        29,091,289
  Interest paid: Number                    2,569,464         7,551,114
    Amount                                17,116,348        52,442,036
  Contributions: Number                    2,834,566         7,891,349
    Amount                                 5,035,448        15,097,821
Taxable income: Number                    18,092,349        24,120,324
  Amount                                 232,399,702       591,095,295
Total tax credits: [8] Number              9,164,788        10,686,800
  Amount                                   5,957,110        10,233,003
  Child care credit: Number                  915,981         1,433,261
    Amount                                   413,750           623,974
Earned income credit: [9] Number           4,765,521           337,028
  Amount                                   5,373,936            72,994
  Excess earned income credit
    (refundable): [10]
    Number                                 3,343,319           153,493
    Amount                                 3,889,070            32,200
Income tax: [11] Number                   15,610,601        23,061,418
  Amount                                  28,771,825        82,670,576
Total tax liability: [12] Number          16,220,561        23,389,277
  Amount                                  31,922,995        88,361,956
Tax due at time of filing: [14]
  Number                                   2,836,761         4,679,507
  Amount                                   2,897,606         6,752,727
Overpayments: [14] Number                 15,464,646        19,006,029
  Amount                                  25,519,375        34,912,448

                ALABAMA

Number of returns                            287,621           333,370
  Number of joint returns                     90,176           174,237
  Number with paid
    preparer's signature                     179,112           208,632
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                7,076,200        12,986,840
  Salaries and wages in
    AGI: [5] Number                          254,179           299,944
    Amount                                 5,912,807        10,758,691
  Taxable interest: Number                    94,997           165,039
    Amount                                   185,972           317,812
  Tax-exempt interest: [6]
    Number                                     2,369             5,201
    Amount                                    11,265            34,574
  Dividends: Number                           29,236            55,749
    Amount                                    43,358            90,143
  Business or profession
    net income (less loss):
    Number                                    30,774            46,429
    Amount                                   151,837           242,657
  Number of farm returns                       6,468            10,766
  Net capital gain
    (less loss) in AGI:
    Number                                    21,290            40,859
    Amount                                    23,598            62,695
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     13,840            21,300
    Amount                                    82,084           159,335
  Pensions and annuities
    in AGI: Number                            51,752            70,964
    Amount                                   625,495         1,060,058
  Social Security benefits in AGI:
    Number                                    24,995            47,299
    Amount                                    43,726           250,843
  Total statutory adjustments:
    Number                                    37,121            59,095
    Amount                                    49,700            90,889
    Self-employment retirement
      plans: [6] Number                          296               762
      Amount                                     854             2,997
Total itemized deductions: [7]
  Number                                      58,765           135,995
  Amount                                     628,593         1,739,273
  Medical and dental expense:
    Number                                    30,580            45,863
    Amount                                   124,588           257,092
  Taxes paid: Number                          58,494           136,190
    Amount                                    77,972           266,936
  Interest paid: Number                       43,360           112,189
    Amount                                   226,019           642,057
  Contributions: Number                       50,928           121,602
    Amount                                   115,552           314,074
Taxable income: Number                       280,312           331,317
  Amount                                   3,348,069         7,871,664
Total tax credits: [8] Number                156,156           155,714
  Amount                                     105,278           150,417
  Child care credit: Number                   16,698            23,985
    Amount                                     7,492             9,899
Earned income credit: [9] Number              96,717             5,611
  Amount                                     112,084             1,196
  Excess earned income credit
    (refundable): [10]
    Number                                    70,128             2,357
    Amount                                    83,261               478
Income tax: [11] Number                      234,831           318,800
  Amount                                     395,828         1,067,819
Total tax liability: [12] Number             243,679           322,398
  Amount                                     435,045         1,137,975
Tax due at time of filing: [14]
  Number                                      39,083            62,597
  Amount                                      37,070            84,803
Overpayments: [14] Number                    243,726           263,658
  Amount                                     453,231           489,101

                 ALASKA

Number of returns                             39,926            57,399
  Number of joint returns                      9,523            21,619
  Number with paid
    preparer's signature                      19,129            27,991
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                  991,767         2,254,111
  Salaries and wages in
    AGI: [5] Number                           35,679            52,146
    Amount                                   775,297         1,794,488
  Taxable interest: Number                    15,475            30,917
    Amount                                    14,719            34,590
  Tax-exempt interest: [6]
    Number                                       397               915
    Amount                                     1,741             3,710
  Dividends: Number                            7,081            13,833
    Amount                                    16,477            27,581
  Business or profession
    net income (less loss):
    Number                                     5,630            10,072
    Amount                                    35,855            65,670
  Number of farm returns                          95               181
  Net capital gain
    (less loss) in AGI:
    Number                                     3,704             8,316
    Amount                                     3,659             8,989
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      1,145             2,707
    Amount                                     6,965            18,802
  Pensions and annuities
    in AGI: Number                             4,410             8,779
    Amount                                    51,002           140,063
  Social Security benefits in AGI:
    Number                                     2,272             4,727
    Amount                                     4,426            27,057
  Total statutory adjustments:
    Number                                     8,401            14,139
    Amount                                    11,902            24,961
    Self-employment retirement
      plans: [6] Number                          148               424
      Amount                                     496             1,676
Total itemized deductions: [7]
  Number                                       4,373            14,993
  Amount                                      49,626           176,073
  Medical and dental expense:
    Number                                     1,518             2,970
    Amount                                     8,699            15,859
  Taxes paid: Number                           3,856            13,907
    Amount                                     7,061            28,085
  Interest paid: Number                        3,536            13,334
    Amount                                    23,380            95,513
  Contributions: Number                        3,201            11,631
    Amount                                     6,228            23,852
Taxable income: Number                        38,681            57,112
  Amount                                     531,289         1,472,187
Total tax credits: [8] Number                 21,046            27,477
  Amount                                      13,814            27,320
  Child care credit: Number                    1,752             3,319
    Amount                                       637             1,363
Earned income credit: [9] Number               8,933               752
  Amount                                       9,640               172
  Excess earned income credit
    (refundable): [10]
    Number                                     6,084               289
    Amount                                     6,673                68
Income tax: [11] Number                       33,712            54,550
  Amount                                      66,332           208,804
Total tax liability: [12] Number              35,087            55,364
  Amount                                      74,293           224,857
Tax due at time of filing: [14]
  Number                                       8,000            13,569
  Amount                                       9,105            21,971
Overpayments: [14] Number                     31,101            42,424
  Amount                                      48,192            73,417

                ARIZONA

Number of returns                            347,179           426,180
  Number of joint returns                    102,102           189,079
  Number with paid
    preparer's signature                     196,020           241,884
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                8,584,406        16,588,880
  Salaries and wages in
    AGI: [5] Number                          300,942           374,068
    Amount                                 7,044,397        13,403,244
  Taxable interest: Number                   119,569           210,714
    Amount                                   222,540           384,390
  Tax-exempt interest: [6]
    Number                                     7,062            14,153
    Amount                                    44,870           106,233
  Dividends: Number                           51,877            95,025
    Amount                                   105,975           198,908
  Business or profession
    net income (less loss):
    Number                                    33,937            55,014
    Amount                                   223,677           394,492
  Number of farm returns                         872             1,359
  Net capital gain
    (less loss) in AGI:
    Number                                    41,412            74,871
    Amount                                    29,947            82,348
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     21,775            33,760
    Amount                                   139,310           277,339
  Pensions and annuities
    in AGI: Number                            59,588            87,656
    Amount                                   708,750         1,327,005
  Social Security benefits in AGI:
    Number                                    35,350            64,057
    Amount                                    67,250           367,345
  Total statutory adjustments:
    Number                                    51,229            84,632
    Amount                                    76,845           150,546
    Self-employment retirement
      plans: [6] Number                          754             1,930
      Amount                                   2,557             8,382
Total itemized deductions: [7]

  Number                                      76,011           191,981
  Amount                                     986,480         2,465,038
  Medical and dental expense:
    Number                                    35,319            56,039
    Amount                                   159,593           239,767
  Taxes paid: Number                          75,544           191,567
    Amount                                   137,829           455,954
  Interest paid: Number                       62,673           170,147
    Amount                                   430,042         1,256,824
  Contributions: Number                       62,433           164,592
    Amount                                    93,915           269,854
Taxable income: Number                       331,190           421,451
  Amount                                   4,089,718         9,973,438
Total tax credits: [8] Number                178,197           197,310
  Amount                                     114,180           190,222
  Child care credit: Number                   14,960            24,207
    Amount                                     6,317             9,967
Earned income credit: [9] Number              93,390             7,067
  Amount                                     108,285             1,532
  Excess earned income credit
    (refundable): [10]
    Number                                    68,859             3,632
    Amount                                    82,824               767
Income tax: [11] Number                      277,377           397,634
  Amount                                     497,229         1,366,910
Total tax liability: [12] Number             288,151           403,757
  Amount                                     546,062         1,455,702
Tax due at time of filing: [14]
  Number                                      56,327            90,663
  Amount                                      50,742           120,752
Overpayments: [14] Number                    282,633           323,293
  Amount                                     462,736           567,066

      ARKANSAS

Number of returns                            181,421           202,807
  Number of joint returns                     67,800           123,589
  Number with paid
    preparer's signature                     117,516           131,064
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,468,113         7,896,621
  Salaries and wages in
    AGI: [5] Number                          159,598           181,077
    Amount                                 3,674,851         6,426,785
  Taxable interest: Number                    64,098           102,960
    Amount                                   139,142           223,068
  Tax-exempt interest: [6]
    Number                                     1,840             3,703
    Amount                                     9,655            24,120
  Dividends: Number                           22,816            39,434
    Amount                                    29,729            55,796
  Business or profession
    net income (less loss):
    Number                                    22,513            32,295
    Amount                                   131,144           204,952
  Number of farm returns                       6,562            10,374
  Net capital gain
    (less loss) in AGI:
    Number                                    17,953            30,694
    Amount                                    25,220            55,834
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      9,876            14,192
    Amount                                    60,139           112,743
  Pensions and annuities
    in AGI: Number                            30,622            40,656
    Amount                                   341,679           567,231
  Social Security benefits in AGI:
    Number                                    16,629            31,512
    Amount                                    27,792           163,999
  Total statutory adjustments:
    Number                                    27,390            41,514
    Amount                                    35,427            64,047
    Self-employment retirement
      plans: [6] Number                          190               500
      Amount                                     721             1,773
Total itemized deductions: [7]
  Number                                      25,839            62,777
  Amount                                     286,106           746,268
  Medical and dental expense:
    Number                                    12,899            20,163
    Amount                                    70,162           104,809
  Taxes paid: Number                          25,656            62,845
    Amount                                    36,495           140,308
  Interest paid: Number                       18,479            50,508
    Amount                                    92,509           269,041
  Contributions: Number                       20,235            51,219
    Amount                                    49,641           137,057
Taxable income: Number                       176,573           201,685
  Amount                                   2,122,786         4,807,317
Total tax credits: [8] Number                 96,659            96,392
  Amount                                      62,003            93,778
  Child care credit: Number                    8,513            14,339
    Amount                                     3,438             5,514
Earned income credit: [9] Number              58,523             3,835
  Amount                                      67,725               845
  Excess earned income credit
    (refundable): [10]
    Number                                    41,524             1,617
    Amount                                    49,408               339
Income tax: [11] Number                      148,604           193,840
  Amount                                     255,342           646,844
Total tax liability: [12] Number             155,261           196,202
  Amount                                     286,189           698,230
Tax due at time of filing: [14]
  Number                                      28,051            42,776
  Amount                                      28,590            63,782
Overpayments: [14] Number                    149,727           154,634
  Amount                                     266,346           268,140

      CALIFORNIA

Number of returns                          2,066,073         2,761,872
  Number of joint returns                    593,120         1,038,848
  Number with paid
    preparer's signature                   1,272,406         1,670,542
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               51,116,864       107,994,815
  Salaries and wages in
    AGI: [5] Number                        1,778,901         2,437,625
    Amount                                41,721,454        89,244,291
  Taxable interest: Number                   750,952         1,440,177
    Amount                                 1,319,719         2,497,940
  Tax-exempt interest: [6]
    Number                                    31,983            69,808
    Amount                                   240,349           529,378
  Dividends: Number                          271,936           549,809
    Amount                                   540,716         1,093,103
  Business or profession
    net income (less loss):
    Number                                   259,701           386,373
    Amount                                 2,615,206         4,254,156
  Number of farm returns                       6,017            10,944
  Net capital gain
    (less loss) in AGI:
    Number                                   222,314           446,680
    Amount                                   121,190           361,707
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     99,307           169,238
    Amount                                   630,060         1,334,539
  Pensions and annuities
    in AGI: Number                           275,695           423,039
    Amount                                 3,400,530         6,548,593
  Social Security benefits in AGI:
    Number                                   173,396           324,494
    Amount                                   352,956         1,881,151
  Total statutory adjustments:
    Number                                   342,075           560,419
    Amount                                   570,490         1,149,008
    Self-employment retirement
      plans: [6] Number                        8,848            21,881
      Amount                                  30,691           104,865
Total itemized deductions: [7]
  Number                                     424,959         1,091,408
  Amount                                   6,371,535        17,055,552
  Medical and dental expense:
    Number                                   142,143           233,505
    Amount                                   843,175         1,343,786
  Taxes paid: Number                         423,075         1,092,050
    Amount                                 1,237,049         3,574,520
  Interest paid: Number                      317,161           864,941
    Amount                                 2,994,623         8,478,211
  Contributions: Number                      347,635           960,653
    Amount                                   554,667         1,736,323
Taxable income: Number                     1,942,099         2,712,732
  Amount                                  23,789,827        64,307,309
Total tax credits: [8] Number              1,106,749         1,310,541
  Amount                                     713,509         1,248,393
  Child care credit: Number                  103,770           190,871
    Amount                                    50,895            97,177
Earned income credit: [9] Number             556,271            45,292
  Amount                                     644,519             9,946
  Excess earned income credit
    (refundable): [10]
    Number                                   400,462            24,662
    Amount                                   474,823             5,291
Income tax: [11] Number                    1,603,652         2,538,302
  Amount                                   2,844,505         8,922,052
Total tax liability: [12] Number           1,697,702         2,594,596
  Amount                                   3,329,650         9,747,328
Tax due at time of filing: [14]
  Number                                     360,442           591,308
  Amount                                     411,152           925,179
Overpayments: [14] Number                  1,649,488         2,089,083
  Amount                                   2,736,597         3,840,126

      COLORADO

Number of returns                            289,875           411,713
  Number of joint returns                     70,044           156,509
  Number with paid
    preparer's signature                     151,457           216,779
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                7,206,328        16,099,792
  Salaries and wages in
    AGI: [5] Number                          253,369           369,779
    Amount                                 5,930,755        13,269,354
  Taxable interest: Number                   113,557           221,983
    Amount                                   176,421           329,905
  Tax-exempt interest: [6]
    Number                                     5,210            11,065
    Amount                                    27,187            66,596
  Dividends: Number                           46,791            95,037
    Amount                                    79,634           162,770
  Business or profession
    net income (less loss):
    Number                                    37,044            63,918
    Amount                                   292,087           554,422
  Number of farm returns                       3,613             6,181
  Net capital gain
    (less loss) in AGI:
    Number                                    37,134            75,027
    Amount                                    38,833           102,057
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     16,505            29,141
    Amount                                    95,257           208,206
  Pensions and annuities
    in AGI: Number                            43,092            69,930
    Amount                                   507,726         1,060,460
  Social Security benefits in AGI:
    Number                                    22,942            46,010
    Amount                                    41,980           244,107
  Total statutory adjustments:
    Number                                    57,653           100,700
    Amount                                    88,765           184,427
    Self-employment retirement
      plans: [6] Number                        1,099             2,799
      Amount                                   3,399            11,486
Total itemized deductions: [7]
  Number                                      61,953           180,643
  Amount                                     777,961         2,530,428
  Medical and dental expense:
    Number                                    20,853            35,591
    Amount                                   111,779           260,364
  Taxes paid: Number                          61,097           179,816
    Amount                                   121,342           506,973
  Interest paid: Number                       52,244           163,579
    Amount                                   421,502         1,371,800
  Contributions: Number                       47,128           145,909
    Amount                                    69,300           224,514
Taxable income: Number                       278,014           407,060
  Amount                                   3,728,252         9,992,150
Total tax credits: [8] Number                134,310           173,572
  Amount                                      83,310           160,439
  Child care credit: Number                   12,159            21,625
    Amount                                     5,280             8,890
Earned income credit: [9] Number              59,348             4,756
  Amount                                      64,825             1,018
  Excess earned income credit
    (refundable): [10]
    Number                                    40,469             2,206
    Amount                                    45,920               458
Income tax: [11] Number                      244,928           388,780
  Amount                                     473,726         1,413,682
Total tax liability: [12] Number             254,939           395,440
  Amount                                     532,744         1,529,267
Tax due at time of filing: [14]
  Number                                      53,686            90,498
  Amount                                      56,250           133,650
Overpayments: [14] Number                    229,314           310,611
  Amount                                     332,834           531,308

              CONNECTICUT

Number of returns                            201,843           308,230
  Number of joint returns                     38,713            90,586
  Number with paid
    preparer's signature                     105,482           166,179
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                5,025,052        12,105,045
  Salaries and wages in
    AGI: [5] Number                          168,392           270,333
    Amount                                 3,883,522         9,698,205
  Taxable interest: Number                    99,927           203,529
    Amount                                   176,982           335,583
  Tax-exempt interest: [6]
    Number                                     5,016            10,771
    Amount                                   111,322            73,005
  Dividends: Number                           41,153            85,133
    Amount                                    81,737           172,623
  Business or profession
    net income (less loss):
    Number                                    19,757            36,621
    Amount                                   208,001           427,458
  Number of farm returns                         286               494
  Net capital gain
    (less loss) in AGI:
    Number                                    34,116            68,077
    Amount                                    61,488            99,249
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     17,654            27,535
    Amount                                    97,679           191,237
  Pensions and annuities
    in AGI: Number                            37,182            56,243
    Amount                                   406,178           776,308
  Social Security benefits in AGI:
    Number                                    28,114            47,210
    Amount                                    56,546           295,222
  Total statutory adjustments:
    Number                                    33,559            62,666
    Amount                                    58,042           133,211
    Self-employment retirement
      plans: [6] Number                          924             2,486
      Amount                                   3,102            11,457
Total itemized deductions: [7]
  Number                                      38,229           117,972
  Amount                                     488,389         1,539,565
  Medical and dental expense:
    Number                                    15,187            24,064
    Amount                                   102,532           148,703
  Taxes paid: Number                          38,241           118,642
    Amount                                   136,461           496,889
  Interest paid: Number                       27,280            95,930
    Amount                                   176,929           645,228
  Contributions: Number                       32,155           103,906
    Amount                                    42,389           141,950
Taxable income: Number                       195,633           305,116
  Amount                                   2,722,386         7,917,317
Total tax credits: [8] Number                 87,396           113,589
  Amount                                      54,345            98,639
  Child care credit: Number                    8,034            13,198
    Amount                                     3,514             5,672
Earned income credit: [9] Number              37,887             2,717
  Amount                                      40,923               585
  Excess earned income credit
    (refundable): [10]
    Number                                    24,455             1,012
    Amount                                    27,937               211
Income tax: [11] Number                      178,389           296,649
  Amount                                     350,896         1,164,715
Total tax liability: [12] Number             183,597           300,442
  Amount                                     390,713         1,248,563
Tax due at time of filing: [14]
  Number                                      34,397            59,567
  Amount                                      37,948            89,377
Overpayments: [14] Number                    161,900           239,665
  Amount                                     249,163           443,511

                DELAWARE

Number of returns                             54,878            73,080
  Number of joint returns                     11,706            25,336
  Number with paid
    preparer's signature                      28,543            37,705
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,361,610         2,856,754
  Salaries and wages in
    AGI: [5] Number                           47,703            65,314
    Amount                                 1,094,906         2,309,876
  Taxable interest: Number                    20,390            38,651
    Amount                                    35,176            64,941
  Tax-exempt interest: [6]
    Number                                       994             2,065
    Amount                                     4,552            11,418
  Dividends: Number                            8,800            17,292
    Amount                                    16,157            34,129
  Business or profession
    net income (less loss):
    Number                                     4,222             7,608
    Amount                                    32,027            58,651
  Number of farm returns                         294               510
  Net capital gain
    (less loss) in AGI: Number                 5,834            11,615
    Amount                                     3,372            11,187
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      3,564             5,801
    Amount                                    19,808            41,827
  Pensions and annuities
    in AGI: Number                            10,696            15,913
    Amount                                   129,684           234,808
  Social Security benefits in AGI:
    Number                                     6,334            11,087
    Amount                                    12,058            65,780
  Total statutory adjustments:
    Number                                     6,481            11,992
    Amount                                     9,666            20,265
    Self-employment retirement
      plans: [6] Number                          104               258
      Amount                                     307             1,016
Total itemized deductions: [7]
  Number                                       9,607            29,287
  Amount                                     108,846           346,124
  Medical and dental expense:
    Number                                     3,012             4,842
    Amount                                    18,461            26,733
  Taxes paid: Number                           9,562            29,337
    Amount                                    15,315            70,916
  Interest paid: Number                        7,988            26,110
    Amount                                    54,547           178,684
  Contributions: Number                        7,934            25,361
    Amount                                    13,227            44,344
Taxable income: Number                        53,707            72,669
  Amount                                     716,202         1,837,673
Total tax credits: [8] Number                 25,665            29,070
  Amount                                      17,363            27,072
  Child care credit: Number                    3,727             4,894
    Amount                                     11683             2,161
Earned income credit: [9] Number              13,385               899
  Amount                                      14,688               197
  Excess earned income credit
    (refundable): [10]
    Number                                     9,200               374
    Amount                                    10,708                81
Income tax: [11] Number                       47,342            70,328
  Amount                                      89,689           263,179
Total tax liability: [12] Number              48,490            70,921
  Amount                                      96,099           275,731
Tax due at time of filing: [14]
  Number                                       7,950            13,829
  Amount                                       7,402            18,046
Overpayments: [14] Number                     45,932            57,573
  Amount                                      72,832           101,399

          DISTRICT OF COLUMBIA

Number of returns                             46,634            60,757
  Number of joint returns                      3,803             6,673
  Number with paid
    preparer's signature                      22,874            25,821
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,157,953         2,358,295
  Salaries and wages in
    AGI: [5] Number                           40,680            54,140
    Amount                                   971,218         1,997,757
  Taxable interest: Number                    13,519            26,966
    Amount                                    13,494            29,474
  Tax-exempt interest: [6]
    Number                                       482             1,237
    Amount                                     2,858             8,113
  Dividends: Number                            4,513            10,875
    Amount                                     7,562            18,915
  Business or profession
    net income (less loss):
    Number                                     3,713             5,935
    Amount                                    16,489            37,298
  Number of farm returns                          13                27
  Net capital gain
    (less loss) in AGI: Number                 3,060             7,635
    Amount                                     2,065             7,021
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      1,136             2,426
    Amount                                     5,710            12,705
  Pensions and annuities
    in AGI: Number                             7,630            10,501
    Amount                                   129,684           225,395
  Social Security benefits in AGI:
    Number                                     2,526             5,138
    Amount                                     5,211            24,910
  Total statutory adjustments:
    Number                                     6,422            12,174
    Amount                                     8,754            19,216
    Self-employment retirement
      plans: [6] Number                          138               381
      Amount                                     438             1,754
Total itemized deductions: [7]
  Number                                      11,610            26,148
  Amount                                     133,255           360,481
  Medical and dental expense:
    Number                                     5,185             7,636
    Amount                                    20,410            32,074
  Taxes paid: Number                          11,414            26,038
    Amount                                    20,517            79,501
  Interest paid: Number                        5,526            15,365
    Amount                                    36,193           106,909
  Contributions: Number                       10,442            23,911
    Amount                                    28,189            78,320
Taxable income: Number                        45,622            60,246
  Amount                                     601,129         1,547,440
Total tax credits: [8] Number                 26,016            24,211
  Amount                                      20,210            25,960
  Child care credit: Number                    4,154             4,087
    Amount                                     2,282             2,203
Earned income credit: [9] Number              12,914               724
  Amount                                      14,615               167
  Excess earned income credit
    (refundable): [10]
    Number                                     9,809               373
    Amount                                    11,524                80
Income tax: [11] Number                       38,373            57,398
  Amount                                      69,891           223,803
Total tax liability: [12] Number              39,025            57,831
  Amount                                      74,423           233,245
Tax due at time of filing: [14]
  Number                                       7,526            13,075
  Amount                                       7,206            16,904
Overpayments: [14] Number                     38,461            46,622
  Amount                                      64,662            83,820

      FLORIDA

Number of returns                          1,206,472         1,379,528
  Number of joint returns                    332,261           602,418
  Number with paid
    preparer's signature                     656,789           741,900
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               29,770,818        53,575,904
  Salaries and wages in
    AGI: [5] Number                        1,027,954         1,183,845
    Amount                                23,775,965        41,759,566
  Taxable interest: Number                   450,941           720,296
    Amount                                 1,028,746         1,772,314
  Tax-exempt interest: [6]
    Number                                    23,845            47,677
    Amount                                   178,701           461,011
  Dividends: Number                          194,540           332,982
    Amount                                   440,057           845,021
  Business or profession
    net income (less loss):
    Number                                   127,966           176,347
    Amount                                   950,936         1,369,055
  Number of farm returns                       3,879             6,596
  Net capital gain
    (less loss) in AGI: Number               150,056           261,785
    Amount                                   105,754           314,840
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     80,530           121,706
    Amount                                   498,823           985,029
  Pensions and annuities
    in AGI: Number                           213,184           301,048
    Amount                                 2,536,649         4,692,482
  Social Security benefits in AGI:
    Number                                   135,436           246,049
    Amount                                   268,641         1,439,942
  Total statutory adjustments:
    Number                                   177,017           261,858
    Amount                                   269,258           478,435
    Self-employment retirement
      plans: [6] Number                        2,013             4,544
      Amount                                   6,481            18,727
Total itemized deductions: [7]
  Number                                     241,128           487,978
  Amount                                   2,977,520         6,338,847
  Medical and dental expense:
    Number                                   104,047           148,654
    Amount                                   553,325           832,481
  Taxes paid: Number                         206,583           443,910
    Amount                                   419,060           847,666
  Interest paid: Number                      186,537           415,735
    Amount                                 1,257,096         2,988,809
  Contributions: Number                      194,970           413,076
    Amount                                   335,503           818,923
Taxable income: Number                     1,168,588         1,367,207
  Amount                                  14,809,078        33,547,157
Total tax credits: [8] Number                590,028           586,003
  Amount                                     383,062           540,660
  Child care credit: Number                   66,965            91,704
    Amount                                    28,565            38,642
Earned income credit: [9] Number             307,688            19,168
  Amount                                     347,345             4,158
  Excess earned income credit
    (refundable): [10]
    Number                                   216,991             8,268
    Amount                                   251,759             1,739
Income tax: [11] Number                    1,015,391         1,317,681
  Amount                                   1,830,970         4,718,009
Total tax liability: [12] Number           1,051,139         1,332,250
  Amount                                   2,015,218         5,001,924
Tax due at time of filing: [14]
  Number                                     175,899           275,888
  Amount                                     186,502           388,902
Overpayments: [14] Number                    999,690         1,057,926
  Amount                                   1,707,602         1,987,973

                GEORGIA

Number of returns                            551,166           672,365
  Number of joint returns                    131,237           268,409
  Number with paid
    preparer's signature                     319,622           372,570
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               13,617,374        26,224,738
  Salaries and wages in
    AGI: [5] Number                          498,385           615,893
    Amount                                11,732,255        22,303,780
  Taxable interest: Number                   156,064           300,989
    Amount                                   269,499           502,838
  Tax-exempt interest: [6]
    Number                                     4,186             9,391
    Amount                                    21,182            57,623
  Dividends: Number                           55,646           119,522
    Amount                                    85,544           186,065
  Business or profession
    net income (less loss):
    Number                                    60,746            93,773
    Amount                                   356,137           600,313
  Number of farm returns                       4,892             9,077
  Net capital gain
    (less loss) in AGI: Number                42,823            88,712
    Amount                                    71,091           151,954
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     22,282            37,999
    Amount                                   128,963           275,993
  Pensions and annuities
    in AGI: Number                            77,787           119,345
    Amount                                   851,713         1,642,964
  Social Security benefits in AGI:
    Number                                    37,466            72,314
    Amount                                    68,905           396,605
  Total statutory adjustments:
    Number                                    78,782           130,904
    Amount                                   107,409           205,226
    Self-employment retirement
      plans: [6] Number                          968             2,426
      Amount                                   2,941             9,409
Total itemized deductions: [7]
  Number                                     123,705           309,780
  Amount                                   1,584,846         4,190,072
  Medical and dental expense:
    Number                                    46,501            75,270
    Amount                                   330,177           429,548
  Taxes paid: Number                         123,862           311,605
    Amount                                   245,099           885,926
  Interest paid: Number                       93,892           262,947
    Amount                                   601,033         1,788,985
  Contributions: Number                      104,325           270,138
    Amount                                   228,966           655,003
Taxable income: Number                       532,534           666,220
  Amount                                   6,524,527        15,838,207
Total tax credits: [8] Number                298,339           302,515
  Amount                                     206,792           285,682
  Child care credit: Number                   38,147            48,474
    Amount                                    17,534            20,883
Earned income credit: [9] Number             178,068            10,382
  Amount                                     205,747             2,253
  Excess earned income credit
    (refundable): [10]
    Number                                   128,978             4,463
    Amount                                   152,674               932
Income tax: [11] Number                      443,246           637,067
  Amount                                     768,261         2,191,995
Total tax liability: [12] Number             461,580           645,907
  Amount                                     853,248         2,340,692
Tax due at time of filing: [14]
  Number                                      80,718           133,675
  Amount                                      88,327           199,687
Overpayments: [14] Number                    462,470           526,750
  Amount                                     830,522           964,499

      HAWAII

Number of returns                             90,192           111,389
  Number of joint returns                     25,817            48,628
  Number with paid
    preparer's signature                      50,023            62,781
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,234,342         4,341,944
  Salaries and wages in
    AGI: [5] Number                           78,589            97,182
    Amount                                 1,846,254         3,485,377
  Taxable interest: Number                    50,449            79,844
    Amount                                    54,783           107,748
  Tax-exempt interest: [6]
    Number                                     1,427             3,323
    Amount                                     5,418            17,562
  Dividends: Number                           14,572            28,916
    Amount                                    19,255            42,112
  Business or profession
    net income (less loss):
    Number                                     9,610            15,599
    Amount                                    60,416           106,243
  Number of farm returns                         731             1,123
  Net capital gain
    (less loss) in AGI: Number                10,368            20,817
    Amount                                     3,815            16,457
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,015             9,492
    Amount                                    27,203            61,858
  Pensions and annuities
    in AGI: Number                            14,615            22,846
    Amount                                   193,362           399,596
  Social Security benefits in AGI:
    Number                                     7,962            16,302
    Amount                                    14,589            90,567
  Total statutory adjustments:
    Number                                    14,164            21,357
    Amount                                    23,726            41,342
    Self-employment retirement
      plans: [6] Number                          349               760
      Amount                                   1,111             2,980
Total itemized deductions: [7]
  Number                                      17,909            42,942
  Amount                                     220,135           599,025
  Medical and dental expense:
    Number                                     6,871             9,806
    Amount                                    27,202            41,931
  Taxes paid: Number                          17,730            42,790
    Amount                                    32,057           115,841
  Interest paid: Number                       11,192            31,002
    Amount                                   100,884           298,293
  Contributions: Number                       15,494            38,352
    Amount                                    27,711            71,823
Taxable income: Number                        86,636           110,028
  Amount                                   1,129,463         2,643,975
Total tax credits: [8] Number                 41,062            48,316
  Amount                                      24,855            45,468
  Child care credit: Number                    3,421             6,633
    Amount                                     1,181             2,401
Earned income credit: [9] Number              17,429             1,131
  Amount                                      18,441               246
  Excess earned income credit
    (refundable): [10]
    Number                                    12,516               583
    Amount                                    13,643               122
Income tax: [11] Number                       75,916           104,599
  Amount                                     144,212           370,019
Total tax liability: [12] Number              78,339           106,096
  Amount                                     157,042           393,341
Tax due at time of filing: [14]
  Number                                      13,401            23,231
  Amount                                      12,280            28,849
Overpayments: [14] Number                     74,668            84,491
  Amount                                     112,269           146,438

                 IDAHO

Number of returns                             84,627           110,795
  Number of joint returns                     35,264            70,873
  Number with paid
    preparer's signature                      48,433            65,904
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,090,558         4,341,959
  Salaries and wages in
    AGI: [5] Number                           73,234            98,995
    Amount                                 1,667,254         3,515,082
  Taxable interest: Number                    35,947            61,946
    Amount                                    64,345           107,107
  Tax-exempt interest: [6]
    Number                                     1,440             2,915
    Amount                                     6,341            18,353
  Dividends: Number                           13,074            23,972
    Amount                                    19,745            38,082
  Business or profession
    net income (less loss):
    Number                                    12,947            21,275
    Amount                                    73,838           124,004
  Number of farm returns                       2,992             5,204
  Net capital gain
    (less loss) in AGI: Number                11,854            21,405
    Amount                                    20,487            44,651
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,565             8,321
    Amount                                    32,647            63,887
  Pensions and annuities
    in AGI: Number                            14,434            20,382
    Amount                                   169,353           298,346
  Social Security benefits in AGI:
    Number                                     7,847            14,709
    Amount                                    13,293            78,160
  Total statutory adjustments:
    Number                                    17,271            28,265
    Amount                                    24,637            46,318
    Self-employment retirement
      plans: [6] Number                          224               574
      Amount                                     768             2,074
Total itemized deductions: [7]
  Number                                      20,045            53,122
  Amount                                     227,048           660,034
  Medical and dental expense:
    Number                                     8,270            13,637
    Amount                                    40,964            58,074
  Taxes paid: Number                          19,827            53,007
    Amount                                    40,930           152,210
  Interest paid: Number                       16,588            47,104
    Amount                                   101,006           308,199
  Contributions: Number                       15,057            42,446
    Amount                                    28,961            91,853
Taxable income: Number                        80,144           109,682
  Amount                                     952,618         2,459,259
Total tax credits: [8] Number                 42,533            57,892
  Amount                                      25,848            60,501
  Child care credit: Number                    3,762             8,289
    Amount                                     1,367             2,989
Earned income credit: [9] Number              23,447             2,096
  Amount                                      26,464               438
  Excess earned income credit
    (refundable): [10]
    Number                                    16,756             1,130
    Amount                                    19,141               228
Income tax: [11] Number                       66,874           100,762
  Amount                                     116,274           316,208
Total tax liability: [12] Number              71,254           103,648
  Amount                                     133,981           347,340
Tax due at time of filing: [14]
  Number                                      16,155            25,606
  Amount                                      16,168            37,087
Overpayments: [14] Number                     66,343            82,162
  Amount                                     102,730           138,944

                ILLINOIS

Number of returns                            776,347         1,090,111
  Number of joint returns                    181,506           396,169
  Number with paid
    preparer's signature                     447,379           615,374
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               19,268,091        42,745,225
  Salaries and wages in
    AGI: [5] Number                          674,774           980,372
    Amount                                15,672,419        35,439,477
  Taxable interest: Number                   324,172           607,948
    Amount                                   663,907         1,184,610
  Tax-exempt interest: [6]
    Number                                    13,830            29,600
    Amount                                    55,712           163,472
  Dividends: Number                          125,863           254,786
    Amount                                   227,625           463,596
  Business or profession
    net income (less loss):
    Number                                    72,840           124,709
    Amount                                   507,096           906,971
  Number of farm returns                       8,438            16,752
  Net capital gain
    (less loss) in AGI:
    Number                                    87,433           180,055
    Amount                                    75,748           190,301
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     53,870            84,167
    Amount                                   321,357           640,815
  Pensions and annuities
    in AGI: Number                           136,819           201,246
    Amount                                 1,462,298         2,693,380
  Social Security benefits in AGI:
    Number                                    84,809           144,097
    Amount                                   159,622           840,132
  Total statutory adjustments:
    Number                                   114,119           204,116
    Amount                                   163,010           340,361
    Self-employment retirement
      plans: [6] Number                        1,675             4,628
      Amount                                   5,118            17,619
Total itemized deductions: [7]
  Number                                     141,987           396,222
  Amount                                   1,900,668         5,277,058
  Medical and dental expense:
    Number                                    51,876            84,550
    Amount                                   417,533           545,530
  Taxes paid: Number                         141,476           396,660
    Amount                                   452,034         1,352,551
  Interest paid: Number                      103,074           325,136
    Amount                                   676,651         2,260,297
  Contributions: Number                      114,261           336,961
    Amount                                   189,328           610,102
Taxable income: Number                       748,820         1,080,174
  Amount                                   9,763,499        27,056,747
Total tax credits: [8] Number                375,602           464,874
  Amount                                     253,449           444,104
  Child care credit: Number                   43,451            63,205
    Amount                                    22,076            30,979
Earned income credit: [9] Number             193,385            14,378
  Amount                                     219,599             3,124
  Excess earned income credit
    (refundable): [10]
    Number                                   136,249             6,571
    Amount                                   162,838             1,390
Income tax: [11] Number                      644,483         1,033,611
  Amount                                   1,206,162         3,838,724
Total tax liability: [12] Number             666,869         1,046,628
  Amount                                   1,319,624         4,057,028
Tax due at time of filing: [14]
  Number                                     102,767           178,235
  Amount                                     101,415           249,483
Overpayments: [14] Number                    653,234           880,528
  Amount                                   1,141,881         1,753,057

                INDIANA

Number of returns                            408,907           536,993
  Number of joint returns                    111,746           264,455
  Number with paid
    preparer's signature                     240,423           319,206
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               10,129,670        21,061,198
  Salaries and wages in
    AGI: [5] Number                          359,489           489,788
    Amount                                 8,193,000        17,417,020
  Taxable interest: Number                   167,723           294,286
    Amount                                   301,643           499,699
  Tax-exempt interest: [6]                     5,869            11,809
    Number                                   100,609            66,545
    Amount                                    56,873           105,355
  Dividends: Number
    Amount                                    85,805           166,330
  Business or profession
    net income (less loss):
    Number                                    39,249            71,912
    Amount                                   250,288           496,745
  Number of farm returns                       7,421            13,629
  Net capital gain
    (less loss) in AGI:
    Number                                    55,631            97,915
    Amount                                   118,468           206,191
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     27,378            40,497
    Amount                                   158,692           308,405
  Pensions and annuities
    in AGI: Number                            78,387           105,121
    Amount                                   839,773         1,341,567
  Social Security benefits in AGI:
    Number                                    46,453            75,010
    Amount                                    83,743           428,059
  Total statutory adjustments:
    Number                                    56,502           101,406
    Amount                                    71,752           147,058
    Self-employment retirement
      plans: [6] Number                          537             1,603
      Amount                                   1,695             5,866
Total itemized deductions: [7]
  Number                                      65,991           190,433
  Amount                                     710,393         2,194,330
  Medical and dental expense:
    Number                                    23,065            36,750
    Amount                                   140,651           205,123
  Taxes paid: Number                          66,424           191,499
    Amount                                   140,858           538,577
  Interest paid: Number                       52,976           168,489
    Amount                                   302,657         1,045,087
  Contributions: Number                       47,522           145,114
    Amount                                    83,976           262,935
Taxable income: Number                       398,386           533,930
  Amount                                   5,264,890        13,220,654
Total tax credits: [8] Number                183,573           237,598
  Amount                                     115,477           232,693
  Child care credit: Number                   15,540            25,939
    Amount                                     6,374             9,925
Earned income credit: [9] Number              97,641             7,670
  Amount                                     109,032             1,633
  Excess earned income credit
    (refundable): [10]
    Number                                    66,652             3,183
    Amount                                    77,490               646
Income tax: [11] Number                      353,234           513,610
  Amount                                     669,264         1,825,760
Total tax liability: [12] Number             364,010           519,909
  Amount                                     724,958         1,941,394
Tax due at time of filing: [14]
  Number                                      51,260            86,543
  Amount                                      48,272           122,439
Overpayments: [14] Number                    349,473           438,206
  Amount                                     576,725           842,120

                  IOWA

Number of returns                            200,678           267,060
  Number of joint returns                     62,019           149,065
  Number with paid
    preparer's signature                     136,789           190,706
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,968,953        10,476,211
  Salaries and wages in
    AGI: [5] Number                          170,507           237,179
    Amount                                 3,851,516         8,265,228
  Taxable interest: Number                   103,514           175,298
    Amount                                   223,002           365,960
  Tax-exempt interest: [6]
    Number                                     4,366             8,809
    Amount                                    14,856            36,231
  Dividends: Number                           40,514            72,392
    Amount                                    56,194           105,834
  Business or profession
    net income (less loss):
    Number                                    24,113            45,905
    Amount                                   134,710           288,188
  Number of farm returns                      12,313            21,484
  Net capital gain
    (less loss) in AGI:
    Number                                    33,250            59,470
    Amount                                    44,498           103,404
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     17,434            24,460
    Amount                                    86,515           153,472
  Pensions and annuities
    in AGI: Number                            38,744            53,119
    Amount                                   376,613           623,855
  Social Security benefits in AGI:
    Number                                    26,366            44,946
    Amount                                    45,051           251,911
  Total statutory adjustments:
    Number                                    42,932            73,607
    Amount                                    62,103           122,114
    Self-employment retirement
      plans: [6] Number                          662             1,991
      Amount                                   1,902             6,929
Total itemized deductions: [7]
  Number                                      36,088            93,184
  Amount                                     396,535         1,055,458
  Medical and dental expense:
    Number                                    18,253            25,057
    Amount                                   133,617           169,136
  Taxes paid: Number                          35,568            93,101
    Amount                                    78,522           290,664
  Interest paid: Number                       23,060            74,027
    Amount                                   108,520           389,164
  Contributions: Number                       28,329            75,759
    Amount                                    46,473           123,357
Taxable income: Number                       194,872           265,290
  Amount                                   2,578,745         6,493,934
Total tax credits: [8] Number                 86,201           122,751
  Amount                                      52,179           128,646
  Child care credit: Number                    9,619            22,001
    Amount                                     3,704             8,058
Earned income credit: [9] Number              40,342             3,241
  Amount                                      43,512               679
  Excess earned income credit
    (refundable): [10]
    Number                                    26,488             1,313
    Amount                                    29,211               270
Income tax: [11] Number                      174,333           253,207
  Amount                                     332,131           874,418
Total tax liability: [12] Number             181,526           258,066
  Amount                                     369,419           955,765
Tax due at time of filing: [14]
  Number                                      34,044            58,174
  Amount                                      38,997            93,722
Overpayments: [14] Number                    159,548           199,067
  Amount                                     237,527           352,524

                 KANSAS

Number of returns                            174,609           232,840
  Number of joint returns                     55,908           122,391
  Number with paid
    preparer's signature                     109,169           147,885
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,322,165         9,135,838
  Salaries and wages in
    AGI: [5] Number                          150,921           207,357
    Amount                                 3,473,096         7,408,265
  Taxable interest: Number                    74,255           132,850
    Amount                                   170,429           281,630
  Tax-exempt interest: [6]
    Number                                     3,498             7,053
    Amount                                    16,336            44,635
  Dividends: Number                           29,371            56,016
    Amount                                    43,138            84,563
  Business or profession
    net income (less loss):
    Number                                    20,695            37,996
    Amount                                   115,291           243,187
  Number of farm returns                       8,470            14,379
  Net capital gain
    (less loss) in AGI:
    Number                                    24,686            46,154
    Amount                                    33,186            69,790
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     13,994            21,263
    Amount                                    76,028           152,186
  Pensions and annuities
    in AGI: Number                            30,836            44,776
    Amount                                   314,747           553,698
  Social Security benefits in AGI:
    Number                                    20,625            35,933
    Amount                                    38,350           209,397
  Total statutory adjustments:
    Number                                    31,019            55,823
    Amount                                    45,565            94,600
    Self-employment retirement
      plans: [6] Number                          439             1,216
      Amount                                   1,440             4,366
Total itemized deductions: [7]
  Number                                      25,813            74,086
  Amount                                     324,348           884,924
  Medical and dental expense:
    Number                                    13,160            20,977
    Amount                                   106,021           133,390
  Taxes paid: Number                          25,323            73,904
    Amount                                    66,488           222,260
  Interest paid: Number                       17,175            59,893
    Amount                                    89,546           337,027
  Contributions: Number                       20,164            60,791
    Amount                                    41,043           122,597
Taxable income: Number                       168,904           231,068
  Amount                                   2,177,885         5,674,335
Total tax credits: [8] Number                 83,352           109,280
  Amount                                      51,996           110,048
  Child care credit: Number                    8,340            16,685
    Amount                                     3,291             6,418
Earned income credit: [9] Number              41,071             3,083
  Amount                                      45,159               654
  Excess earned income credit
    (refundable): [10]
    Number                                    28,289             1,355
    Amount                                    31,978               279
Income tax: [11] Number                      146,608           220,423
  Amount                                     273,095           772,219
Total tax liability: [12] Number             152,692           224,043
  Amount                                     303,679           835,893
Tax due at time of filing: [14]
  Number                                      27,757            47,994
  Amount                                      28,183            72,672
Overpayments: [14] Number                    141,479           177,037
  Amount                                     221,469           309,782

                KENTUCKY

Number of returns                            267,024           328,233
  Number of joint returns                     94,852           185,165
  Number with paid
    preparer's signature                     172,420           214,678
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                6,592,445        12,819,257
  Salaries and wages in
    AGI: [5] Number                          234,027           296,243
    Amount                                 5,322,592        10,442,271
  Taxable interest: Number                   101,632           172,551
    Amount                                   200,028           330,252
  Tax-exempt interest: [6]
    Number                                     2,893             6,096
    Amount                                    13,390            35,337
  Dividends: Number                           31,693            59,504
    Amount                                    44,177            91,701
  Business or profession
    net income (less loss):
    Number                                    30,981            47,914
    Amount                                   187,164           310,821
  Number of farm returns                      12,720            20,833
  Net capital gain
    (less loss) in AGI:
    Number                                    40,054            65,531
    Amount                                    95,130           162,581
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     14,166            21,649
    Amount                                    81,364           163,352
  Pensions and annuities
    in AGI: Number                            49,468            68,738
    Amount                                   559,474           960,601
  Social Security benefits in AGI:
    Number                                    24,974            45,893
    Amount                                    41,959           237,412
  Total statutory adjustments:
    Number                                    42,072            65,799
    Amount                                    52,408            96,862
    Self-employment retirement
      plans: [6] Number
      Amount                                     343               959
Total itemized deductions: [7]
  Number                                       1,044             3,859
  Amount                                      48,120           128,411
  Medical and dental expense:
    Number                                   502,741         1,482,345
    Amount                                    17,918            26,151
  Taxes paid: Number                          91,393           124,813
    Amount                                    47,929           128,521
  Interest paid: Number                      103,209           427,713
    Amount                                    37,800           109,786
  Contributions: Number                      202,262           618,239
    Amount                                    36,674           103,668
Taxable income: Number                        63,066           186,198
  Amount                                     260,442           326,500
Total tax credits: [8] Number              3,288,808         7,873,987
  Amount                                     128,857           149,160
  Child care credit: Number                   77,277           140,061
    Amount                                     9,475            17,054
Earned income credit: [9] Number               3,508             6,149
  Amount                                      68,696             4,804
  Excess earned income credit                 75,300             1,034
    (refundable): [10]
    Number
    Amount                                    47,105             2,038
Income tax: [11] Number                       53,223               418
  Amount                                     227,742           315,265
Total tax liability: [12] Number             411,978         1,074,092
  Amount                                     236,515           318,834
Tax due at time of filing: [14]
  Number                                     454,091         1,149,061
  Amount                                      38,309            60,988
Overpayments: [14] Number                     37,527            84,710
  Amount                                     223,417           259,288

               LOUISIANA

Number of returns                            272,662           318,054
  Number of joint returns                     75,449           153,138
  Number with paid
    preparer's signature                     151,620           174,883
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                6,713,444        12,387,451
  Salaries and wages in
    AGI: [5] Number                          242,158           287,900
    Amount                                 5,649,760        10,376,139
  Taxable interest: Number                    87,904           151,623
    Amount                                   162,538           274,807
  Tax-exempt interest: [6]
    Number                                     2,673             5,777
    Amount                                    15,914            43,597
  Dividends: Number                           30,141            55,958
    Amount                                    45,593            91,342
  Business or profession
    net income (less loss):
    Number                                    29,906            45,009
    Amount                                   160,472           261,535
  Number of farm returns                       3,204             5,715
  Net capital gain
    (less loss) in AGI:
    Number                                    22,236            41,591
    Amount                                    17,799            51,406
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     12,480            19,725
    Amount                                    78,839           167,086
  Pensions and annuities
    in AGI: Number                            42,706            57,828
    Amount                                   514,181           850,214
  Social Security benefits in AGI:
    Number                                    20,173            38,155
    Amount                                    35,959           198,997
  Total statutory adjustments:
    Number                                    37,373            57,183
    Amount                                    50,160            91,529
    Self-employment retirement
      plans: [6] Number                          355             1,025
      Amount                                   1,017             4,066
Total itemized deductions: [7]
  Number                                      35,401            87,486
  Amount                                     427,048         1,222,229
  Medical and dental expense:
    Number                                    16,172            28.616
    Amount                                    88,761           228,343
  Taxes paid: Number                          34,268            86,619
    Amount                                    32,322           120,286
  Interest paid: Number                       23,937            68,360
    Amount                                   138,253           413,787
  Contributions: Number                       29,012            73,663
    Amount                                    70,917           194,400
Taxable income: Number                       265,434           315,618
  Amount                                   3,222,183         7,641,394
Total tax credits: [8] Number                152,237           152,826
  Amount                                     103,995           146,876
  Child care credit: Number                   14,102            20,725
    Amount                                     6,108             8,432
Earned income credit: [9] Number              94,678             5,494
  Amount                                     111,344             1,192
  Excess earned income credit
    (refundable): [10]
    Number                                    68,318             2,159
    Amount                                    82,202               453
Income tax: [11] Number                      221,347           303,357
  Amount                                     378,234         1,041,788
Total tax liability: [12] Number             229,712           306,564
  Amount                                     416,972         1,107,479
Tax due at time of filing: [14]
  Number                                      38,975            61,371
  Amount                                      37,822            86,125
Overpayments: [14] Number                    228,524           249,125
  Amount                                     424,863           465,079

                 MAINE

Number of returns                             95,107           120,671
  Number of joint returns                     29,414            65,032
  Number with paid
    preparer's signature                      46,636            64,218
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,349,000         4,721,762
  Salaries and wages in
    AGI: [5] Number                           82,639           108,444
    Amount                                 1,867,991         3,799,809
  Taxable interest: Number                    47,478            80,649
    Amount                                    70,074           118,148
  Tax-exempt interest: [6]
    Number                                     1,414             2,924
    Amount                                     5,623            17,412
  Dividends: Number                           15,667            27,764
    Amount                                    27,943            56,085
  Business or profession
    net income (less loss):
    Number                                    14,403            22,876
    Amount                                   112,971           207,156
  Number of farm returns                         683             1,050
  Net capital gain
    (less loss) in AGI:
    Number                                    11,702            21,025
    Amount                                    17,443            40,489
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      6,555             9,408
    Amount                                    36,175            66,585
  Pensions and annuities
    in AGI: Number                            16,368            22,547
    Amount                                   193,998           328,073
  Social Security benefits in AGI:
    Number                                     8,353            16,688
    Amount                                    13,896            82,568
  Total statutory adjustments:
    Number                                    20,331            31,911
    Amount                                    31,473            60,615
    Self-employment retirement
      plans: [6] Number                          341               996
      Amount                                   1,155             3,996
Total itemized deductions: [7]
  Number                                      16,302            45,074
  Amount                                     271,321           528,834
  Medical and dental expense:
    Number                                     6,222             9,847
    Amount                                    36,739            50,316
  Taxes paid: Number                          16,284            45,228
    Amount                                    49,349           177,692
  Interest paid: Number                       12,915            38,972
    Amount                                   158,833           217,776
  Contributions: Number                       12,600            37,622
    Amount                                    14,405            45,543
Taxable income: Number                        92,872           119,942
  Amount                                   1,227,309         2,932,100
Total tax credits: [8] Number                 39,968            51,462
  Amount                                      23,329            50,197
  Child care credit: Number                    3,516             7,338
    Amount                                     1,371             2,876
Earned income credit: [9] Number              19,344             1,334
  Amount                                      20,888               281
  Excess earned income credit
    (refundable): [10]
    Number                                    12,224               509
    Amount                                    13,328               103
Income tax: [11] Number                       83,556           115,770
  Amount                                     159,809           403,189
Total tax liability: [12] Number              86,947           117,379
  Amount                                     181,372           442,188
Tax due at time of filing: [14]
  Number                                      16,296            25,208
  Amount                                      17,809            38,512
Overpayments: [14] Number                     76,436            92,011
  Amount                                     106,268           153,591

                MARYLAND

Number of returns                            346,582           503,164
  Number of joint returns                     61,817           142,191
  Number with paid
    preparer's signature                     176,118           248,237
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                8,622,466        19,693,981
  Salaries and wages in
    AGI: [5] Number                          303,378           451,688
    Amount                                 7,155,326        16,456,004
  Taxable interest: Number                   129,454           265,553
    Amount                                   188,047           375,372
  Tax-exempt interest: [6]
    Number                                     5,171            12,053
    Amount                                    21,548            65,583
  Dividends: Number                           45,398            99,634
    Amount                                    79,521           177,488
  Business or profession
    net income (less loss):
    Number                                    34,416            59,906
    Amount                                   209,214           369,091
  Number of farm returns                       1,260             2,164
  Net capital gain
    (less loss) in AGI:
    Number                                    32,618            72,619
    Amount                                    24,680            64,294
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     17,893            31,993
    Amount                                    98,258           215,238
  Pensions and annuities
    in AGI: Number                            56,728            92,511
    Amount                                   742,883         1,550,546
  Social Security benefits in AGI:
    Number                                    31,421            60,549
    Amount                                    60,899           341,459
  Total statutory adjustments:
    Number                                    48,930            91,096
    Amount                                    71,411           147,887
    Self-employment retirement
      plans: [6] Number                          849             2,144
      Amount                                   2,670             8,791
Total itemized deductions: [7]
  Number                                      94,449           261,609
  Amount                                   1,162,922         3,737,932
  Medical and dental expense:
    Number                                    34,555            59,388
    Amount                                   167,052           273,883
  Taxes paid: Number                          94,039           261,653
    Amount                                   249,303         1,011,520
  Interest paid: Number                       61,240           199,459
    Amount                                   405,127         1,416,551
  Contributions: Number                       80,804           232,954
    Amount                                   166,553           545,659
Taxable income: Number                       334,306           497,245
  Amount                                   4,321,987        11,903,140
Total tax credits: [8] Number                174,089           212,791
  Amount                                     122,422           197,611
  Child care credit: Number                   25,157            37,168
    Amount                                    13,121            18,527
Earned income credit: [9] Number              88,795                --
  Amount                                      96,358                --
  Excess earned income credit
    (refundable): [10]
    Number                                    62,905                --
    Amount                                    70,554                --
Income tax: [11] Number                      288,593           474,780
  Amount                                     524,199         1,681,047
Total tax liability: [12] Number             298,229           480,918
  Amount                                     572,187         1,770,000
Tax due at time of filing: [14]
  Number                                      49,134            89,354
  Amount                                      47,826           116,738
Overpayments: [14] Number                    291,119           403,745
  Amount                                     474,507           750,862

             MASSACHUSETTS

Number of returns                            405,753           602,925
  Number of joint returns                     76,064           173,827
  Number with paid
    preparer's signature                     211,862           320,675
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               10,107,204        23,603,355
  Salaries and wages in
    AGI: [5] Number                          347,932           542,426
    Amount                                 8,026,633        19,409,434
  Taxable interest: Number                   200,769           381,389
    Amount                                   332,149           611,770
  Tax-exempt interest: [6]
    Number                                     7,448            16,708
    Amount                                    35,704           101,557
  Dividends: Number                           70,675           144,997
    Amount                                   124,838           260,439
  Business or profession
    net income (less loss):
    Number                                    41,382            72,621
    Amount                                   428,836           832,015
  Number of farm returns                         412               761
  Net capital gain
    (less loss) in AGI:
    Number                                    48,416           103,566
    Amount                                    42,674           102,323
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     29,523            45,364
    Amount                                   162,669           313,420
  Pensions and annuities
    in AGI: Number                            68,651           100,170
    Amount                                   801,477         1,410,391
  Social Security benefits in AGI:
    Number                                    43,276            79,353
    Amount                                    79,036           441,866
  Total statutory adjustments:
    Number                                    74,053           135,546
    Amount                                   121,044           251,798
    Self-employment retirement
      plans: [6] Number                        1,774             4,612
      Amount                                   5,899            19,273
Total itemized deductions: [7]
  Number                                      72,154           211,337
  Amount                                     898,253         2,751,087
  Medical and dental expense:
    Number                                    28,018            44,038
    Amount                                   166,204           238,737
  Taxes paid: Number                          71,965           211,674
    Amount                                   236,301           870,874
  Interest paid: Number                       50,812           167,344
    Amount                                   345,729         1,124,224
  Contributions: Number                       61,675           189,033
    Amount                                    79,760           250,095
Taxable income: Number                       394,682           598,215
  Amount                                   5,608,291        15,685,459
Total tax credits: [8] Number                169,259           214,091
  Amount                                     103,552           184,218
  Child care credit: Number                   14,660            22,101
    Amount                                     6,203             8,975
Earned income credit: [9] Number              69,111             4,701
  Amount                                      74,587             1,021
  Excess earned income credit
    (refundable): [10]
    Number                                    44,545             1,848
    Amount                                    50,443               386
Income tax: [11] Number                      362,051           581,872
  Amount                                     734,708         2,331,571
Total tax liability: [12] Number             372,246           588,448
  Amount                                     810,836         2,482,155
Tax due at time of filing: [14]
  Number                                      65,915           114,326
  Amount                                      69,705           162,298
Overpayments: [14] Number                    329,674           472,843
  Amount                                     476,950           841,199

                MICHIGAN

Number of returns                            604,727           833,628
  Number of joint returns                    157,338           351,991
  Number with paid
    preparer's signature                     341,559           476,719
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               14,996,048        32,700,654
  Salaries and wages in
    AGI: [5] Number                          527,085           753,263
    Amount                                11,586,464        26,163,134
  Taxable interest: Number                   264,044           478,450
    Amount                                   490,564           824,370
  Tax-exempt interest: [6]
    Number                                    10,524            21,157
    Amount                                    37,544           104,632
  Dividends: Number                          103,022           190,305
    Amount                                   178,398           346,905
  Business or profession
    net income (less loss):
    Number                                    58,754           104,816
    Amount                                   371,612           707,382
  Number of farm returns                       5,640             9,795
  Net capital gain
    (less loss) in AGI:
    Number                                    74,016           140,631
    Amount                                    67,142           178,685
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     44,580            67,460
    Amount                                   259,438           520,896
  Pensions and annuities
    in AGI: Number                           129,117           177,781
    Amount                                 1,650,004         2,813,121
  Social Security benefits in AGI:
    Number                                    77,757           122,358
    Amount                                   142,249           721,165
  Total statutory adjustments:
    Number                                    86,024           154,209
    Amount                                   120,030           245,414
    Self-employment retirement
      plans: [6] Number                        1,243             3,380
      Amount                                   3,848            12,967
Total itemized deductions: [7]
  Number                                     118,933           339,338
  Amount                                   1,328,347         4,125,834
  Medical and dental expense:
    Number                                    35,448            50,503
    Amount                                   185,028           310,955
  Taxes paid: Number                         119,185           340,623
    Amount                                   316,628         1,130,080
  Interest paid: Number                       94,464           294,824
    Amount                                   554,680         1,852,331
  Contributions: Number                       95,440           287,841
    Amount                                   168,953           522,361
Taxable income: Number                       586,354           827,813
  Amount                                   7,738,561        20,550,137
Total tax credits: [8] Number                269,232           355,499
  Amount                                     171,738           338,211
  Child care credit: Number                   23,655            38,953
    Amount                                    10,346            15,780
Earned income credit: [9] Number             141,261            10,807
  Amount                                     159,774             2,312
  Excess earned income credit
    (refundable): [10]
    Number                                    99,181             4,914
    Amount                                   117,050             1,022
Income tax: [11] Number                      517,317           794,251
  Amount                                     984,196         2,889,993
Total tax liability: [12] Number             534,343           804,723
  Amount                                   1,067,621         3,055,173
Tax due at time of filing: [14]
  Number                                      83,412           140,392
  Amount                                      75,506           212,590
Overpayments: [14] Number                    507,732           671,447
  Amount                                     814,160         1,285,240

               MINNESOTA

Number of returns                            321,855           468,239
  Number of joint returns                     75,423           188,531
  Number with paid
    preparer's signature                     175,558           265,985
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                8,013,619        18,351,661
  Salaries and wages in
    AGI: [5] Number                          279,558           423,197
    Amount                                 6,432,709        14,977,037
  Taxable interest: Number                   143,663           273,733
    Amount                                   248,910           424,065
  Tax-exempt interest: [6]
    Number                                     7,106            14,336
    Amount                                    27,764            67,418
  Dividends: Number                           61,580           125,002
    Amount                                    88,100           167,057
  Business or profession
    net income (less loss):
    Number                                    38,168            72,396
    Amount                                   256,809           535,734
  Number of farm returns                      10,891            18,809
  Net capital gain
    (less loss) in AGI:
    Number                                    46,522            92,704
    Amount                                    56,031           132,682
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     25,777            39,554
    Amount                                   146,344           276,481
  Pensions and annuities
    in AGI: Number                            53,933            80,809
    Amount                                   583,239         1,137,461
  Social Security benefits in AGI:
    Number                                    34,766            63,231
    Amount                                    61,984           354,732
  Total statutory adjustments:
    Number                                    69,021           120,772
    Amount                                    97,521           200,328
    Self-employment retirement
      plans: [6] Number                        1,225             3,573
      Amount                                   3,861            13,265
Total itemized deductions: [7]
  Number                                      66,512           208,226
  Amount                                     761,772         2,518,920
  Medical and dental expense:
    Number                                    26,778            42,337
    Amount                                   160,182           227,490
  Taxes paid: Number                          66,144           208,318
    Amount                                   165,181           686,266
  Interest paid: Number                       50,599           179,712
    Amount                                   307,237         1,172,036
  Contributions: Number                       54,386           178,531
    Amount                                    83,690           266,656
Taxable income: Number                       311,831           464,458
  Amount                                   4,296,507        11,545,927
Total tax credits: [8] Number                134,552           184,864
  Amount                                      83,118           181,340
  Child care credit: Number                   16,205            28,679
    Amount                                     6,081            10,750
Earned income credit: [9] Number              59,936             4,535
  Amount                                      65,518               970
  Excess earned income credit
    (refundable): [10]
    Number                                    39,510             1,948
    Amount                                    44,586               398
Income tax: [11] Number                      281,429            445389
  Amount                                     557,858         1,628,076
Total tax liability: [12] Number             292,293           453,234
  Amount                                     618,577           1756092
Tax due at time of filing: [14]
  Number                                      61,891           104,714
  Amount                                      61,415           152,186
Overpayments: [14] Number                    251,618           350,773
  Amount                                     338,183           571,924

              MISSISSIPPI

Number of returns                            186,659           193,922
  Number of joint returns                     53,165           102,058
  Number with paid
    preparer's signature                     112,022           117,812
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,587,763         7,526,915
  Salaries and wages in
    AGI: [5] Number                          168,802           176,174
    Amount                                 3,934,837         6,283,393
  Taxable interest: Number                    51,514            85,613
    Amount                                   105,614           175,322
  Tax-exempt interest: [6]
    Number                                     1,368             2,662
    Amount                                     7,092            16,450
  Dividends: Number                           16,426            30,057
    Amount                                    23,740            47,375
  Business or profession
    net income (less loss):
    Number                                    19,557            27,868
    Amount                                   114,922           185,883
  Number of farm returns                       4,376             7,938
  Net capital gain
    (less loss) in AGI:
    Number                                    12,613            23,047
    Amount                                    16,953            38,268
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      7,475            11,170
    Amount                                    44,287            84,772
  Pensions and annuities
    in AGI: Number                            27,672            37,595
    Amount                                   308,351           529,158
  Social Security benefits in AGI:
    Number                                    13,536            26,077
    Amount                                    23,453           137,967
  Total statutory adjustments:
    Number                                    24,491            36,714
    Amount                                    32,495            57,933
    Self-employment retirement
      plans: [6] Number                          200               473
      Amount                                     574             1,834
Total itemized deductions: [7]
  Number                                       26370             62971
  Amount                                      300671           784,258
  Medical and dental expense:
    Number                                    12,598            21,197
    Amount                                    61,512            94,896
  Taxes paid: Number                          25,920            62,694
    Amount                                    35,031           126,859
  Interest paid: Number                       19,176            51,065
    Amount                                   100,888           287,520
  Contributions: Number                       21,730            53,238
    Amount                                    54,952           148,328
Taxable income: Number                       182,366           192,719
  Amount                                   2,152,145         4,556,870
Total tax credits: [8] Number                107,481            94,888
  Amount                                      74,331            91,458
  Child care credit: Number                   10,927            13,902
    Amount                                     4,844             5,816
Earned income credit: [9] Number              72,467             3,814
  Amount                                      85,098               851
  Excess earned income credit
    (refundable): [10]
    Number                                    51,129             1,349
    Amount                                    61,423               282
Income tax: [11] Number                      150,883           185,428
  Amount                                     247,781           612,622
Total tax liability: [12] Number             157,158            187790
  Amount                                     275,485           659,462
Tax due at time of filing: [14]
  Number                                      26,564            41,138
  Amount                                      26,566            59,167
Overpayments: [14] Number                    157,063           148,395
  Amount                                     300,091           262,161

                MISSOURI

Number of returns                            379,743           483,248
  Number of joint returns                    114,165           240,597
  Number with paid
    preparer's signature                     234,314           303,170
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                9,390,388        18,892,985
  Salaries and wages in
    AGI: [5] Number                          329,305           431,268
    Amount                                 7,570,389        15,314,728
  Taxable interest: Number                   153,142           263,193
    Amount                                   337,347           554,606
  Tax-exempt interest: [6]
    Number                                     6,405            13,574
    Amount                                    31,215            78,209
  Dividends: Number                           61,563           114,637
    Amount                                    99,566           193,363
  Business or profession
    net income (less loss):
    Number                                    43,234            71,199
    Amount                                   263,966           493,005
  Number of farm returns                      14,428            24,072
  Net capital gain
    (less loss) in AGI:
    Number                                    48,539            89,652
    Amount                                    57,801           141,849
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     26,769            39,986
    Amount                                   152,071           292,407
  Pensions and annuities
    in AGI: Number                            72,518           101,199
    Amount                                   800,021         1,396,883
  Social Security benefits in AGI:
    Number                                    41,391            73,442
    Amount                                    73,156           398,496
  Total statutory adjustments:
    Number                                    62,879           103,545
    Amount                                    84,531           165,091
    Self-employment retirement
      plans: [6] Number                          738             1,851
      Amount                                   2,056             6,949
Total itemized deductions: [7]
  Number                                      62,225           172,838
  Amount                                     693,558         2,034,128
  Medical and dental expense:
    Number                                    24,443            38,581
    Amount                                   157,057           219,004
  Taxes paid: Number                          61,563           172,922
    Amount                                   125,567           496,828
  Interest paid: Number                       47,356           146,382
    Amount                                   265,303           870,349
  Contributions: Number                       47,566           139,906
    Amount                                    90,034           270,955
Taxable income: Number                       369,303           480,113
  Amount                                   4,775,383        11,800,498
Total tax credits: [8] Number                179,053           213,688
  Amount                                     112,382           206,645
  Child care credit: Number                   16,911            31,010
    Amount                                     6,739            11,794
Earned income credit: [9] Number              96,193             6,965
  Amount                                     108,049             1,503
  Excess earned income credit
    (refundable): [10]
    Number                                    66,458             2,896
    Amount                                    77,266               596
Income tax: [11] Number                      322,912           461,849
  Amount                                     600,623         1,629,568
Total tax liability: [12] Number             335,305           467,993
  Amount                                     660,466         1,746,797
Tax due at time of filing: [14]
  Number                                      58,449            96,077
  Amount                                      55,300           134,094
Overpayments: [14] Number                    312,324           373,849
  Amount                                     503,520           670,730

                MONTANA

Number of returns                             60,416            76,636
  Number of joint returns                     24,191            47,740
  Number with paid
    preparer's signature                      36,466            49,286
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,489,018         2,999,500
  Salaries and wages in
    AGI: [5] Number                           50,123            66,271
    Amount                                 1,105,916         2,255,081
  Taxable interest: Number                    31,894            51,128
    Amount                                    64,078           106,228
  Tax-exempt interest: [6]
    Number                                     1,742             3,427
    Amount                                     7,942            18,243
  Dividends: Number                           13,683            22,990
    Amount                                    21,674            38,935
  Business or profession
    net income (less loss):
    Number                                    10,682            16,735
    Amount                                    65,330           119,061
  Number of farm returns                       3,274             4,738
  Net capital gain
    (less loss) in AGI:
    Number                                    12,177            20,056
    Amount                                    25,158            54,061
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,675             6,976
    Amount                                    26,195            49,486
  Pensions and annuities
    in AGI: Number                            12,132            16,328
    Amount                                   144,148           242,552
  Social Security benefits in AGI:
    Number                                     6,910            12,284
    Amount                                    12,392            66,711
  Total statutory adjustments:
    Number                                    15,633            24,127
    Amount                                    24,296            44,713
    Self-employment retirement
      plans: [6] Number                          281               696
      Amount                                     843             2,576
Total itemized deductions: [7]
  Number                                      14,800            33,817
  Amount                                     164,139           404,452
  Medical and dental expense:
    Number                                     7,925            11,903
    Amount                                    43,867            55,124
  Taxes paid: Number                          14,667            33,815
    Amount                                    32,761           104,259
  Interest paid: Number                       10,719            27,589
    Amount                                    59,252           164,549
  Contributions: Number                       11,362            27,544
    Amount                                    16,367            42,776
Taxable income: Number                        57,784            75,990
  Amount                                     708,525         1,769,549
Total tax credits: [8] Number                 28,162            37,315
  Amount                                      16,111            37,112
  Child care credit: Number                    2,282             5,478
    Amount                                       727             1,751
Earned income credit: [9] Number              13,970             1,097
  Amount                                      15,761               229
  Excess earned income credit
    (refundable): [10]
    Number                                     9,509               498
    Amount                                    10,749               104
Income tax: [11] Number                       50,029            71,710
  Amount                                      89,084           233,623
Total tax liability: [12] Number              53,416            73,464
  Amount                                     104,677           262,189
Tax due at time of filing: [14]
  Number                                      12,692            19,904
  Amount                                      13,494            32,257
Overpayments: [14] Number                     45,358            53,341
  Amount                                      67,691            89,860

                NEBRASKA

Number of returns                            122,595           153,683
  Number of joint returns                     37,026            84,975
  Number with paid
    preparer's signature                      73,589            97,108
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,031,364         6,025,162
  Salaries and wages in
    AGI: [5] Number                          107,108           137,749
    Amount                                 2,457,079         4,859,646
  Taxable interest: Number                    56,938            94,510
    Amount                                   118,688           199,929
  Tax-exempt interest: [6]
    Number                                     2,974             5,886
    Amount                                    12,535            32,161
  Dividends: Number                           22,140            40,766
    Amount                                    29,523            55,827
  Business or profession
    net income (less loss):
    Number                                    14,934            26,246
    Amount                                    79,486           160,739
  Number of farm returns                       7,662            11,820
  Net capital gain
    (less loss) in AGI:
    Number                                    20,371            36,588
    Amount                                    32,528            64,963
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      9,573            14,003
    Amount                                    52,173            93,181
  Pensions and annuities
    in AGI: Number                            19,024            26,888
    Amount                                   177,621           316,004
  Social Security benefits in AGI:
    Number                                    13,485            23,387
    Amount                                    24,624           132,965
  Total statutory adjustments:
    Number                                    25,711            42,812
    Amount                                    37,632            71,687
    Self-employment retirement
      plans: [6] Number                          350               956
      Amount                                   1,016             3,211
Total itemized deductions: [7]
  Number                                      18,645            51,052
  Amount                                     215,846           666,348
  Medical and dental expense:
    Number                                     8,812            13,246
    Amount                                    67,955           137,374
  Taxes paid: Number                          18,263            50,825
    Amount                                    45,923           170,061
  Interest paid: Number                       12,533            41,197
    Amount                                    63,377           238,479
  Contributions: Number                       14,936            43,390
    Amount                                    25,534            76,131
Taxable income: Number                       118,716           152,568
  Amount                                   1,558,111         3,702,125
Total tax credits: [8] Number                 54,352            71,953
  Amount                                      33,307            74,353
  Child care credit: Number                    6,734            13,598
    Amount                                     2,631             5,245
Earned income credit: [9] Number              26,421             1,954
  Amount                                      29,330               419
  Excess earned income credit
    (refundable): [10]
    Number                                    18,020               844
    Amount                                    20,403               177
Income tax: [11] Number                      104,223           144,889
  Amount                                     198,769           497,612
Total tax liability: [12] Number             109,155           147,883
  Amount                                     221,938           544,113
Tax due at time of filing: [14]
  Number                                      20,716            33,716
  Amount                                      22,073            55,899
Overpayments: [14] Number                     98,130           114,662
  Amount                                     145,594           196,747

      NEVADA

Number of returns                            167,998           201,266
  Number of joint returns                     38,345            81,167
  Number with paid
    preparer's signature                      91,493           109,061
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,147,957         7,869,595
  Salaries and wages in
    AGI: [5] Number                          151,245           181,666
    Amount                                 3,535,279         6,541,997
  Taxable interest: Number                    47,675            84,932
    Amount                                    82,200           152,820
  Tax-exempt interest: [6]
    Number                                     1,732             3,626
    Amount                                    13,684            31,591
  Dividends: Number                           17,876            33,553
    Amount                                    32,676            65,363
  Business or profession
    net income (less loss):
    Number                                    13,038            22,316
    Amount                                    79,988           152,974
  Number of farm returns                         330               711
  Net capital gain
    (less loss) in AGI:
    Number                                    14,472            27,466
    Amount                                     7,503            26,030
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      7,328            12,472
    Amount                                    47,286           100,421
  Pensions and annuities
    in AGI: Number                            24,070            38,159
    Amount                                   287,973           591,248
  Social Security benefits in AGI:
    Number                                    13,638            26,185
    Amount                                    25,403           142,682
  Total statutory adjustments:
    Number                                    19,226            32,470
    Amount                                    30,986            61,128
    Self-employment retirement
      plans: [6] Number                          306               671
      Amount                                   1,173             2,804
Total itemized deductions: [7]
  Number                                      35,312            82,810
  Amount                                     427,475         1,104,947
  Medical and dental expense:
    Number                                     9,864            15,700
    Amount                                    44,774            68,486
  Taxes paid: Number                          33,489            80,132
    Amount                                    47,666           131,963
  Interest paid: Number                       30,052            74,243
    Amount                                   242,815           646,331
  Contributions: Number                       28,595            70,500
    Amount                                    35,582           105,544
Taxable income: Number                       162,068           199,399
  Amount                                   2,078,440         4,848,477
Total tax credits: [8] Number                 80,291            86,985
  Amount                                      51,952            83,250
  Child care credit: Number                    8,040            11,970
    Amount                                     3,772             5,510
Earned income credit: [9] Number              41,230             2,687
  Amount                                      47,302               592
  Excess earned income credit
    (refundable): [10]
    Number                                    30,382             1,396
    Amount                                    36,430               296
Income tax: [11] Number                      139,833           190,171
  Amount                                     259,301           678,933
Total tax liability: [12] Number             143,514           192,454
  Amount                                     278,143           715,010
Tax due at time of filing: [14]
  Number                                      24,944            41,173
  Amount                                      23,614            56,952
Overpayments: [14] Number                    139,985           155,574
  Amount                                     224,457           278,493

      NEW HAMPSHIRE

Number of returns                             86,792           120,771
  Number of joint returns                     18,706            49,015
  Number with paid
    preparer's signature                      41,298            61,455
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,156,600         4,733,507
  Salaries and wages in
    AGI: [5] Number                           75,747           108,640
    Amount                                 1,750,626         3,862,270
  Taxable interest: Number                    40,253            75,724
    Amount                                    59,469           110,100
  Tax-exempt interest: [6]
    Number                                     1,448             3,248
    Amount                                     7,485            19,093
  Dividends: Number                           15,172            29,516
    Amount                                    28,279            56,918
  Business or profession
    net income (less loss):
    Number                                    10,513            18,627
    Amount                                   108,249           219,019
  Number of farm returns                         232               376
  Net capital gain
    (less loss) in AGI:
    Number                                    11,230            22,115
    Amount                                    12,155            31,510
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,803             9,279
    Amount                                    33,295            67,171
  Pensions and annuities
    in AGI: Number                            13,853            21,149
    Amount                                   150,766           288,789
  Social Security benefits in AGI:
    Number                                     8,507            16,369
    Amount                                    15,533            91,448
  Total statutory adjustments:
    Number                                    17,336            29,127
    Amount                                    28,683            57,463
    Self-employment retirement
      plans: [6] Number                          411             1,040
      Amount                                   1,535             4,327
Total itemized deductions: [7]
  Number                                      13,930            40,520
  Amount                                     164,073           491,825
  Medical and dental expense:
    Number                                     5,437             8,490
    Amount                                    31,406            47,132
  Taxes paid: Number                          13,643            40,176
    Amount                                    46,840           147,456
  Interest paid: Number                       10,903            35,215
    Amount                                    65,143           228,689
  Contributions: Number                       10,777            33,260
    Amount                                    11,789            38,686
Taxable income: Number                        84,712           120,006
  Amount                                   1,199,957         3,069,954
Total tax credits: [8] Number                 33,845            47,554
  Amount                                      20,546            44,657
  Child care credit: Number                    2,931             5,624
    Amount                                     1,216             2,265
Earned income credit: [9] Number              14,951             1,074
  Amount                                      15,530               227
  Excess earned income credit
    (refundable): [10]
    Number                                     9,011               380
    Amount                                     9,666                78
Income tax: [11] Number                       78,136           116,359
  Amount                                     158,716           439,576
Total tax liability: [12] Number              80,750           117,895
  Amount                                     178,261           479,684
Tax due at time of filing: [14]
  Number                                      12,163            21,721
  Amount                                      14,857            35,247
Overpayments: [14] Number                     72,322            95,361
  Amount                                     105,741           175,772

               NEW JERSEY

Number of returns                            498,097           738,093
  Number of joint returns                    104,944           219,218
  Number with paid
    preparer's signature                     293,855           431,273
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               12,378,765        28,922,949
  Salaries and wages in
    AGI: [5] Number                          424,379           657,032
    Amount                                 9,859,529        23,817,871
  Taxable interest: Number                   222,982           433,969
    Amount                                   440,581           821,355
  Tax-exempt interest: [6]
    Number                                    10,882            23,730
    Amount                                    60,812           170,807
  Dividends: Number                           91,524           190,803
    Amount                                   188,654           382,826
  Business or profession
    net income (less loss):
    Number                                    43,780            72,781
    Amount                                   443,308           741,532
  Number of farm returns                         698             1,340
  Net capital gain
    (less loss) in AGI:
    Number                                    63,098           135,131
    Amount                                    24,246            71,207
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     35,001            55,664
    Amount                                   205,831           403,187
  Pensions and annuities
    in AGI: Number                            83,784           127,389
    Amount                                   944,803         1,770,119
  Social Security benefits in AGI:
    Number                                    62,420           106,869
    Amount                                   129,306           681,621
  Total statutory adjustments:
    Number                                    75,823           137,622
    Amount                                   122,216           258,511
    Self-employment retirement
      plans: [6] Number                        1,446             3,606
      Amount                                   4,696            16,338
Total itemized deductions: [7]
  Number                                     121,764           306,325
  Amount                                   1,690,449         4,430,140
  Medical and dental expense:
    Number                                    58,218            89,488
    Amount                                   343,556           513,808
  Taxes paid: Number                         121,440           307,330
    Amount                                   476,893         1,399,959
  Interest paid: Number                       74,449           220,083
    Amount                                   475,547         1,509,626
  Contributions: Number                      106,305           279,646
    Amount                                   161,190           482,769
Taxable income: Number                       478,200           729,935
  Amount                                   6,264,594        18,311,381
Total tax credits: [8] Number                243,684           303,005
  Amount                                     168,754           278,155
  Child care credit: Number                   28,288            41,589
    Amount                                    14,721            20,472
Earned income credit: [9] Number             115,252             8,056
  Amount                                     126,132             1,763
  Excess earned income credit
    (refundable): [10]
    Number                                    80,102             3,799
    Amount                                    90,872               815
Income tax: [11] Number                      417,351           700,978
  Amount                                     768,093         2,640,840
Total tax liability: [12] Number             432,209           710,302
  Amount                                     850,607         2,788,948
Tax due at time of filing: [14]
  Number                                      72,194           123,851
  Amount                                      74,680           169,393
Overpayments: [14] Number                    411,975           592,469
  Amount                                     697,237         1,163,969

               NEW MEXICO

Number of returns                            126,870           147,395
  Number of joint returns                     40,929            73,293
  Number with paid
    preparer's signature                      68,023            77,084
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,131,036         5,740,450
  Salaries and wages in
    AGI: [5] Number                          110,037           129,287
    Amount                                 2,548,191         4,576,001
  Taxable interest: Number                    44,750            75,398
    Amount                                    76,051           134,152
  Tax-exempt interest: [6]
    Number                                     1,806             3,853
    Amount                                     9,395            23,403
  Dividends: Number                           16,349            30,145
    Amount                                    30,049            59,326
  Business or profession
    net income (less loss):
    Number                                    15,514            23,373
    Amount                                   102,297           172,949
  Number of farm returns                       1,908             2,944
  Net capital gain
    (less loss) in AGI:
    Number                                    13,036            23,557
    Amount                                    19,028            47,154
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      6,361            10,364
    Amount                                    37,952            79,303
  Pensions and annuities
    in AGI: Number                            21,711            31,167
    Amount                                   283,632           519,268
  Social Security benefits in AGI:
    Number                                    10,230            20,247
    Amount                                    18,290           109,007
  Total statutory adjustments:
    Number                                    20,313            30,974
    Amount                                    28,979            53,501
    Self-employment retirement
      plans: [6] Number                          387               840
      Amount                                   1,184             3,521
Total itemized deductions: [7]
  Number                                      21,689            52,720
  Amount                                     254,302           653,032
  Medical and dental expense:
    Number                                     8,087            13,224
    Amount                                    38,712            60,015
  Taxes paid: Number                          21,165            52,324
    Amount                                    33,902           118,035
  Interest paid: Number                       17,964            46,347
    Amount                                   130,140           333,405
  Contributions: Number                       16,309            41,994
    Amount                                    24,447            69,347
Taxable income: Number                       122,304           146,244
  Amount                                   1,494,709         3,496,647
Total tax credits: [8] Number                 69,576            74,709
  Amount                                      43,016            70,011
  Child care credit: Number                    4,602             7,225
    Amount                                     1,741             2,783
Earned income credit: [9] Number              39,480             2,769
  Amount                                      45,411               607
  Excess earned income credit
    (refundable): [10]
    Number                                    28,534             1,330
    Amount                                    34,014               288
Income tax: [11] Number                      102,538           139,209
  Amount                                     180,505           473,648
Total tax liability: [12] Number             106,932           141,114
  Amount                                     202,612           512,653
Tax due at time of filing: [14]
  Number                                      22,540            35,429
  Amount                                      23,475            53,598
Overpayments: [14] Number                    101,659           107,923
  Amount                                     173,135           185,500

                NEW YORK

Number of returns                          1,167,196         1,615,928
  Number of joint returns                    267,604           513,304
  Number with paid
    preparer's signature                     683,663           961,656
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               28,989,119        63,072,780
  Salaries and wages in
    AGI: [5] Number                        1,012,941         1,458,890
    Amount                                23,543,687        52,744,599
  Taxable interest: Number                   546,345           992,237
    Amount                                   862,058         1,569,525
  Tax-exempt interest: [6]
    Number                                    24,854            52,427
    Amount                                   147,676           369,287
  Dividends: Number                          199,657           391,946
    Amount                                   347,175           696,005
  Business or profession
    net income (less loss):
    Number                                   122,435           178,948
    Amount                                 1,020,921         1,400,423
  Number of farm returns                       3,700             5,913
  Net capital gain
    (less loss) in AGI:
    Number                                   144,057           288,442
    Amount                                    71,041           187,147
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     73,544           113,193
    Amount                                   419,695           808,858
  Pensions and annuities
    in AGI: Number                           189,805           277,116
    Amount                                 2,292,959         4,035,810
  Social Security benefits in AGI:
    Number                                   123,606           211,672
    Amount                                   254,026         1,332,750
  Total statutory adjustments:
    Number                                   202,164           327,074
    Amount                                   304,307           563,555
    Self-employment retirement
      plans: [6] Number                        3,774             9,122
      Amount                                  13,686            42,363
Total itemized deductions: [7]
  Number                                     262,422           690,319
  Amount                                   3,348,461         9,232,926
  Medical and dental expense:
    Number                                    97,563           155,288
    Amount                                   502,925           719,706
  Taxes paid: Number                         260,567           690,776
    Amount                                   844,593         2,813,022
  Interest paid: Number                      134,557           398,369
    Amount                                   873,522         2,551,477
  Contributions: Number                      232,964           641,843
    Amount                                   428,254         1,287,568
Taxable income: Number                     1,123,621         1,599,134
  Amount                                  14,416,020        39,281,651
Total tax credits: [8] Number                588,029           695,269
  Amount                                     400,524           651,468
  Child care credit: Number                   81,677           104,350
    Amount                                    44,719            53,650
Earned income credit: [9] Number             295,721            20,282
  Amount                                     323,136             4,433
  Excess earned income credit
    (refundable): [10]
    Number                                   205,730            10,062
    Amount                                   231,273             2,118
Income tax: [11] Number                      968,144         1,529,753
  Amount                                   1,756,287         5,563,646
Total tax liability: [12] Number           1,005,592         1,548,235
  Amount                                   1,953,507         5,859,676
Tax due at time of filing: [14]
  Number                                     168,672           265,495
  Amount                                     177,067           364,973
Overpayments: [14] Number                    967,916         1,304,908
  Amount                                   1,668,665         2,600,175

             NORTH CAROLINA

Number of returns                            585,558           673,741
  Number of joint returns                    158,075           324,168
  Number with paid
    preparer's signature                     352,616           399,381
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               14,438,514        26,264,100
  Salaries and wages in
    AGI: [5] Number                          526,495           610,653
    Amount                                12,183,709        21,632,767
  Taxable interest: Number                   203,910           356,216
    Amount                                   320,390           556,089
  Tax-exempt interest: [6]
    Number                                     6,398            13,716
    Amount                                    29,659            79,921
  Dividends: Number                           70,667           136,594
    Amount                                   116,140           241,120
  Business or profession
    net income (less loss):
    Number                                    63,226           100,476
    Amount                                   385,971           686,074
  Number of farm returns                       6,371            10,612
  Net capital gain
    (less loss) in AGI:
    Number                                    50,126            98,323
    Amount                                    53,239           143,404
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     32,252            49,383
    Amount                                   193,445           376,380
  Pensions and annuities
    in AGI: Number                            92,010           135,798
    Amount                                   947,105         1,817,308
  Social Security benefits in AGI:
    Number                                    48,260            91,158
    Amount                                    86,484           508,151
  Total statutory adjustments:
    Number                                    84,672           135,118
    Amount                                   118,742           221,991
    Self-employment retirement
      plans: [6] Number                          894             2,427
      Amount                                   2,544             9,007
Total itemized deductions: [7]
  Number                                     125,752           303,375
  Amount                                   1,473,141         3,846,060
  Medical and dental expense:
    Number                                    52,360            81,030
    Amount                                   257,428           379,178
  Taxes paid: Number                         125,272           303,406
    Amount                                   298,565           944,031
  Interest paid: Number                       97,773           258,847
    Amount                                   585,060         1,661,847
  Contributions: Number                      103,019           257,775
    Amount                                   216,452           583,371
Taxable income: Number                       567,132           668,092
  Amount                                   7,044,495        15,890,185
Total tax credits: [8] Number                294,961           298,981
  Amount                                     192,333           277,405
  Child care credit: Number                   36,204            47,441
    Amount                                    15,213            18,789
Earned income credit: [9] Number             164,244             9,096
  Amount                                     182,756             1,968
  Excess earned income credit
    (refundable): [10]
    Number                                   114,975             3,844
    Amount                                   131,900               785
Income tax: [11] Number                      485,206           641,967
  Amount                                     861,649         2,190,395
Total tax liability: [12] Number             503,648           650,652
  Amount                                     952,731         2,358,319
Tax due at time of filing: [14]
  Number                                      82,082           135,750
  Amount                                      81,768           190,450
Overpayments: [14] Number                    493,656           523,169
  Amount                                     822,966           913,267

              NORTH DAKOTA

Number of returns                             44,184            56,147
  Number of joint returns                     15,146            34,093
  Number with paid
    preparer's signature                      26,610            36,366
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,089,152         2,200,639
  Salaries and wages in
    AGI: [5] Number                           37,226            48,713
    Amount                                   827,539         1,662,632
  Taxable interest: Number                    22,983            36,986
    Amount                                    50,587            64,695
  Tax-exempt interest: [6]
    Number                                     1,062             2,238
    Amount                                     4,208            12,295
  Dividends: Number                            8,627            15,271
    Amount                                    10,322            20,469
  Business or profession
    net income (less loss):
    Number                                     5,771            10,132
    Amount                                    35,178            74,086
  Number of farm returns                       4,401             6,645
  Net capital gain
    (less loss) in AGI:
    Number                                     7,932            13,429
    Amount                                    14,231            31,754
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      3,422             5,121
    Amount                                    16,442            31,727
  Pensions and annuities
    in AGI: Number                             6,744             9,540
    Amount                                    66,064           115,845
  Social Security benefits in AGI:
    Number                                     5,184             9,740
    Amount                                     8,987            53,469
  Total statutory adjustments:
    Number                                    11,899            18,653
    Amount                                    17,281            33,097
    Self-employment retirement
      plans: [6] Number                          152               477
      Amount                                     404             1,764
Total itemized deductions: [7]
  Number                                       4,738            12,146
  Amount                                      56,359           141,184
  Medical and dental expense:
    Number                                     2,710             4,014
    Amount                                    22,431            30,331
  Taxes paid: Number                           4,525            11,978
    Amount                                     8,340            28,408
  Interest paid: Number                        2,709             8,950
    Amount                                    13,692            46,474
  Contributions: Number                        3,728             9,659
    Amount                                     6,979            18,443
Taxable income: Number                        43,192            55,834
  Amount                                     567,767         1,375,560
Total tax credits: [8] Number                 19,454            26,561
  Amount                                      11,483            28,235
  Child care credit: Number                    2,065             5,279
    Amount                                       778             2,013
Earned income credit: [9] Number               8,324               626
  Amount                                       9,123               131
  Excess earned income credit
    (refundable): [10]
    Number                                     5,398               231
    Amount                                     5,902                46
Income tax: [11] Number                       38,101            53,303
  Amount                                      72,885           183,350
Total tax liability: [12] Number              40,178            54,411
  Amount                                      84,052           206,703
Tax due at time of filing: [14]
  Number                                       9,430            15,369
  Amount                                      11,460            30,478
Overpayments: [14] Number                     33,296            38,694
  Amount                                      47,185            64,245

                  OHIO

Number of returns                            866,671         1,163,182
  Number of joint returns                    197,675           429,842
  Number with paid
    preparer's signature                     463,714           640,051
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               21,561,683        45,346,906
  Salaries and wages in
    AGI: [5] Number                          757,766         1,052,224
    Amount                                17,386,513        37,215,717
  Taxable interest: Number                   358,514           653,600
    Amount                                   612,532         1,072,359
  Tax-exempt interest: [6]
    Number                                    11,953            27,023
    Amount                                    44,106           127,278
  Dividends: Number                          135,180           272,656
    Amount                                   202,455           428,059
  Business or profession
    net income (less loss):
    Number                                    77,886           136,795
    Amount                                   537,120           987,663
  Number of farm returns                      10,420            18,217
  Net capital gain
    (less loss) in AGI:
    Number                                   108,201           206,110
    Amount                                   124,426           270,626
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     60,411            90,212
    Amount                                   353,015           698,976
  Pensions and annuities
    in AGI: Number                           165,974           229,701
    Amount                                 1,980,718         3,444,672
  Social Security benefits in AGI:
    Number                                    85,911           149,808
    Amount                                   162,680           824,074
  Total statutory adjustments:
    Number                                   116,717           198,517
    Amount                                   157,820           316,597
    Self-employment retirement
      plans: [6] Number                        1,654             4,430
      Amount                                   5,176            16,948
Total itemized deductions: [7]
  Number                                     173,170           511,447
  Amount                                   1,637,851         5,462,102
  Medical and dental expense:
    Number                                    37,900            56,263
    Amount                                   230,494           322,614
  Taxes paid: Number                         171,858           510,968
    Amount                                   386,415         1,690,098
  Interest paid: Number                      136,108           441,471
    Amount                                   754,809         2,539,374
  Contributions: Number                      121,628           397,633
    Amount                                   169,569           582,508
Taxable income: Number                       848,396         1,157,033
  Amount                                  11,736,917        29,208,855
Total tax credits: [8] Number                357,649           462,068
  Amount                                     224,644           431,837
  Child care credit: Number                   25,611            37,625
    Amount                                     9,890            14,285
Earned income credit: [9] Number             173,807            12,840
  Amount                                     192,968             2,740
  Excess earned income credit
    (refundable): [10]
    Number                                   116,956             5,295
    Amount                                   134,840             1,090
Income tax: [11] Number                      769,780         1,121,364
  Amount                                   1,530,162         4,231,087
Total tax liability: [12] Number             788,900         1,132,320
  Amount                                   1,642,782         4,448,372
Tax due at time of filing: [14]
  Number                                     127,361           212,813
  Amount                                     110,769           264,964
Overpayments: [14] Number                    719,768           920,075
  Amount                                   1,065,701         1,639,986

                OKLAHOMA

Number of returns                            224,338           271,844
  Number of joint returns                     85,044           157,106
  Number with paid
    preparer's signature                     134,164           164,321
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                5,540,065        10,603,332
  Salaries and wages in
    AGI: [5] Number                          193,089           240,345
    Amount                                 4,497,946         8,619,089
  Taxable interest: Number                    83,715           141,389
    Amount                                   163,905           271,534
  Tax-exempt interest: [6]
    Number                                     2,785             5,825
    Amount                                    15,945            39,819
  Dividends: Number                           26,474            48,313
    Amount                                    37,182            70,453
  Business or profession
    net income (less loss):
    Number                                    30,324            46,295
    Amount                                   177,987           288,771
  Number of farm returns                      10,524            17,373
  Net capital gain
    (less loss) in AGI:
    Number                                    22,197            40,125
    Amount                                    25,698            58,516
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     12,954            19,595
    Amount                                    79,211           154,994
  Pensions and annuities
    in AGI: Number                            41,041            57,440
    Amount                                   497,430           838,972
  Social Security benefits in AGI:
    Number                                    22,050            40,957
    Amount                                    39,715           219,534
  Total statutory adjustments:
    Number                                    36,646            57,359
    Amount                                    46,817            87,594
    Self-employment retirement
      plans: [6] Number                          338               827
      Amount                                     926             3,118
Total itemized deductions: [7]
  Number                                      37,958            99,758
  Amount                                     471,383         1,150,433
  Medical and dental expense:
    Number                                    18,468            30,993
    Amount                                   168,121           161,648
  Taxes paid: Number                          39,863           104,383
    Amount                                    67,530           266,099
  Interest paid: Number                       28,294            83,404
    Amount                                   135,218           423,382
  Contributions: Number                       31,833            85,844
    Amount                                    73,160           202,669
Taxable income: Number                       217,313           270,169
  Amount                                   2,653,863         6,450,295
Total tax credits: [8] Number                117,409           131,194
  Amount                                      73,233           130,818
  Child care credit: Number                    9,175            17,159
    Amount                                     3,373             6,321
Earned income credit: [9] Number              64,599             4,759
  Amount                                      73,340             1,026
  Excess earned income credit
    (refundable): [10]
    Number                                    45,652             2,105
    Amount                                    53,436               442
Income tax: [11] Number                      183,203           257,549
  Amount                                     323,324           867,372
Total tax liability: [12] Number             192,039           261,438
  Amount                                     363,555           936,100
Tax due at time of filing: [14]
  Number                                      36,839            59,361
  Amount                                      37,456            85,756
Overpayments: [14] Number                    182,499           205,607
  Amount                                     304,819           356,561

                 OREGON

Number of returns                            226,990           306,178
  Number of joint returns                     70,112           148,345
  Number with paid
    preparer's signature                     109,345           158,277
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                5,618,823        11,983,294
  Salaries and wages in
    AGI: [5] Number                          191,834           267,171
    Amount                                 4,374,580         9,457,366
  Taxable interest: Number                    97,507           179,999
    Amount                                   188,509           331,421
  Tax-exempt interest: [6]
    Number                                     5,557            11,305
    Amount                                    28,350            72,094
  Dividends: Number                           38,329            72,875
    Amount                                    71,973           134,899
  Business or profession
    net income (less loss):
    Number                                    28,465            48,745
    Amount                                   213,515           406,743
  Number of farm returns                       3,880             7,170
  Net capital gain
    (less loss) in AGI:
    Number                                    31,764            59,467
    Amount                                    41,645            98,536
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     16,738            26,267
    Amount                                   100,963           200,347
  Pensions and annuities
    in AGI: Number                            39,589            56,867
    Amount                                   472,296           873,082
  Social Security benefits in AGI:
    Number                                    24,616            44,654
    Amount                                    46,700           254,770
  Total statutory adjustments:
    Number                                    42,073            71,198
    Amount                                    70,542           142,564
    Self-employment retirement
      plans: [6] Number                          962             2,459
      Amount                                   3,069             9,944
Total itemized deductions: [7]
  Number                                      56,737           150,526
  Amount                                     699,884         2,013,290
  Medical and dental expense:
    Number                                    24,718            35,690
    Amount                                   127,687           172,111
  Taxes paid: Number                          56,683           150,840
    Amount                                   166,858           611,328
  Interest paid: Number                       44,796           129,614
    Amount                                   304,446           934,012
  Contributions: Number                       43,012           119,365
    Amount                                    70,412           198,211
Taxable income: Number                       215,561           302,406
  Amount                                   2,740,701         7,101,652
Total tax credits: [8] Number                102,032           132,508
  Amount                                      59,756           121,889
  Child care credit: Number                    9,808            16,246
    Amount                                     3,979             6,038
Earned income credit: [9] Number              50,122             4,033
  Amount                                      56,436               882
  Excess earned income credit
    (refundable): [10]
    Number                                    35,509             2,018
    Amount                                    41,316               427
Income tax: [11] Number                      188,548           287,033
  Amount                                     349,400           983,050
Total tax liability: [12] Number             197,339           292,428
  Amount                                     394,954         1,069,728
Tax due at time of filing: [14]
  Number                                      46,046            72,550
  Amount                                      45,232           103,431
Overpayments: [14] Number                    173,607           223,543
  Amount                                     247,434           367,977

              PENNSYLVANIA

Number of returns                            823,255         1,106,032
  Number of joint returns                    220,089           497,365
  Number with paid
    preparer's signature                     424,568           585,488
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               20,401,631        43,322,464
  Salaries and wages in
    AGI: [5] Number                          699,195           984,599
    Amount                                15,937,323        35,046,356
  Taxable interest: Number                   393,492           685,074
    Amount                                   707,013         1,163,684
  Tax-exempt interest: [6]
    Number                                    15,834            31,803
    Amount                                    87,932           192,007
  Dividends: Number                          156,039           285,934
    Amount                                   291,144           552,353
  Business or profession
    net income (less loss):
    Number                                    77,100           132,390
    Amount                                   648,672         1,219,477
  Number of farm returns                       5,820             9,414
  Net capital gain
    (less loss) in AGI:
    Number                                   103,667           195,329
    Amount                                    79,136           200,246
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     69,166            95,756
    Amount                                   403,301           718,541
  Pensions and annuities
    in AGI: Number                           167,867           222,591
    Amount                                 1,861,871         2,969,026
  Social Security benefits in AGI:
    Number                                    99,305           163,452
    Amount                                   183,638           950,782
  Total statutory adjustments:
    Number                                   140,825           233,108
    Amount                                   212,804           414,757
    Self-employment retirement
      plans: [6] Number                        1,966             5,343
      Amount                                   6,022            20,728
Total itemized deductions: [7]
  Number                                     134,085           388,058
  Amount                                   1,505,135         4,639,478
  Medical and dental expense:
    Number                                    45,614            66,949
    Amount                                   294,283           402,595
  Taxes paid: Number                         133,592           388,922
    Amount                                   383,387         1,396,453
  Interest paid: Number                       99,598           323,258
    Amount                                   534,118         1,913,618
  Contributions: Number                      108,800           331,190
    Amount                                   175,536           553,989
Taxable income: Number                       802,791         1,099,526
  Amount                                  10,733,960        27,588,239
Total tax credits: [8] Number                346,142           442,282
  Amount                                     217,633           428,191
  Child care credit: Number                   28,365            43,464
    Amount                                    12,575            17,794
Earned income credit: [9] Number             178,322            13,466
  Amount                                     197,791             2,886
  Excess earned income credit
    (refundable): [10]
    Number                                   121,998             5,821
    Amount                                   141,591             1,210
Income tax: [11] Number                      716,598         1,060,733
  Amount                                   1,387,185         3,901,856
Total tax liability: [12] Number             738,690         1,072,894
  Amount                                   1,514,487         4,148,634
Tax due at time of filing: [14]
  Number                                     112,270           183,372
  Amount                                     103,685           238,113
Overpayments: [14] Number                    689,610           890,033
  Amount                                   1,071,214         1,640,668

              RHODE ISLAND

Number of returns                             71,011            92,873
  Number of joint returns                     15,306            34,761
  Number with paid
    preparer's signature                      38,453            52,672
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,760,644         3,626,566
  Salaries and wages in
    AGI: [5] Number                           61,992            83,329
    Amount                                 1,430,575         2,959,266
  Taxable interest: Number                    31,953            56,688
    Amount                                    53,723            95,644
  Tax-exempt interest: [6]
    Number                                       959             2,051
    Amount                                     5,638            15,160
  Dividends: Number                           11,011            21,406
    Amount                                    17,413            36,578
  Business or profession
    net income (less loss):
    Number                                     6,427            10,965
    Amount                                    60,916           110,563
  Number of farm returns                          56               100
  Net capital gain
    (less loss) in AGI:
    Number                                     7,875            15,894
    Amount                                     5,984            16,164
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,058             7,444
    Amount                                    28,166            50,325
  Pensions and annuities
    in AGI: Number                            11,557            16,555
    Amount                                   130,386           243,719
  Social Security benefits in AGI:
    Number                                     7,302            13,543
    Amount                                    13,368            76,096
  Total statutory adjustments:
    Number                                    12,096            19,616
    Amount                                    17,563            33,865
    Self-employment retirement
      plans: [6] Number                          211               501
      Amount                                     703             2,038
Total itemized deductions: [7]
  Number                                      12,839            36,949
  Amount                                     148,507           457,252
  Medical and dental expense:
    Number                                     4,120             6,344
    Amount                                    23,579            33,122
  Taxes paid: Number                          12,788            37,003
    Amount                                    45,305           161,966
  Interest paid: Number                       10,132            31,388
    Amount                                    58,667           193,386
  Contributions: Number                       10,953            33,252
    Amount                                    12,352            39,994
Taxable income: Number                        69,365            92,310
  Amount                                     953,771         2,323,771
Total tax credits: [8] Number                 30,345            36,158
  Amount                                      18,537            32,533
  Child care credit: Number                    2,216             3,444
    Amount                                       804             1,331
Earned income credit: [9] Number              13,696               873
  Amount                                      14,786               177
  Excess earned income credit
    (refundable): [10]
    Number                                     9,153               370
    Amount                                    10,203                74
Income tax: [11] Number                       63,001            89,410
  Amount                                     124,032           334,259
Total tax liability: [12] Number              64,629            90,321
  Amount                                     134,926           354,467
Tax due at time of filing: [14]
  Number                                       9,612            15,434
  Amount                                      10,032            22,291
Overpayments: [14] Number                     59,863            75,141
  Amount                                      88,472           134,394

             SOUTH CAROLINA

Number of returns                            294,999           317,364
  Number of joint returns                     75,305           149,611
  Number with paid
    preparer's signature                     194,402           205,451
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                7,269,307        12,335,969
  Salaries and wages in
    AGI: [5] Number                          265,824           286,490
    Amount                                 6,160,400        10,087,808
  Taxable interest: Number                    92,185           156,472
    Amount                                   149,567           258,889
  Tax-exempt interest: [6]
    Number                                     2,969             6,479
    Amount                                    14,809            40,349
  Dividends: Number                           32,296            60,340
    Amount                                    52,760           108,827
  Business or profession
    net income (less loss):
    Number                                    28,102            43,777
    Amount                                   162,294           289,022
  Number of farm returns                       2,315             4,336
  Net capital gain
    (less loss) in AGI:
    Number                                    23,061            42,844
    Amount                                    23,787            68,041
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     14,275            21,735
    Amount                                    88,586           172,558
  Pensions and annuities
    in AGI: Number                            49,149            70,391
    Amount                                   534,577           997,062
  Social Security benefits in AGI:
    Number                                    23,660            45,570
    Amount                                    42,724           251,602
  Total statutory adjustments:
    Number                                    37,744            59,234
    Amount                                    51,294            97,032
    Self-employment retirement
      plans: [6] Number                          369               932
      Amount                                   1,093             3,534
Total itemized deductions: [7]
  Number                                      58,283           138,016
  Amount                                     646,460         1,720,999
  Medical and dental expense:
    Number                                    23,163            36,207
    Amount                                   109,212           160,732
  Taxes paid: Number                          57,969           137,875
    Amount                                   112,214           400,520
  Interest paid: Number                       46,762           118,826
    Amount                                   265,429           728,040
  Contributions: Number                       48,682           119,261
    Amount                                   105,178           286,123
Taxable income: Number                       287,126           314,812
  Amount                                   3,571,292         7,478,689
Total tax credits: [8] Number                149,710           140,288
  Amount                                     100,628           133,242
  Child care credit: Number                   17,797            22,575
    Amount                                     7,958             9,555
Earned income credit: [9] Number              90,994             4,805
  Amount                                     102,068             1,044
  Excess earned income credit
    (refundable): [10]
    Number                                    63,764             1,909
    Amount                                    73,493               389
Income tax: [11] Number                      246,451           303,200
  Amount                                     433,864         1,029,268
Total tax liability: [12] Number             254,836           307,140
  Amount                                     473,341         1,102,229
Tax due at time of filing: [14]
  Number                                      42,913            66,324
  Amount                                      40,432            90,980
Overpayments: [14] Number                    247,152           243,742
  Amount                                     414,072           420,013

              SOUTH DAKOTA

Number of returns                             55,452            66,094
  Number of joint returns                     17,872            40,605
  Number with paid
    preparer's signature                      33,439            42,145
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,370,049         2,589,620
  Salaries and wages in
    AGI: [5] Number                           47,932            57,976
    Amount                                 1,083,242         1,980,806
  Taxable interest: Number                    25,026            39,224
    Amount                                    55,495            91,322
  Tax-exempt interest: [6]
    Number                                     1,251             2,332
    Amount                                     5,439            11,986
  Dividends: Number                           10,093            17,501
    Amount                                    12,967            24,441
  Business or profession
    net income (less loss):
    Number                                     7,543            13,090
    Amount                                    43,665            96,567
  Number of farm returns                       5,091             7,807
  Net capital gain
    (less loss) in AGI:
    Number                                     9,787            16,382
    Amount                                    24,739            54,478
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,311             6,011
    Amount                                    20,049            38,070
  Pensions and annuities
    in AGI: Number                             8,901            12,499
    Amount                                    87,893           160,201
  Social Security benefits in AGI:
    Number                                     5,800            10,919
    Amount                                     9,891            58,262
  Total statutory adjustments:
    Number                                    14,301            22,591
    Amount                                    20,102            40,073
    Self-employment retirement
      plans: [6] Number                          145               445
      Amount                                     381             1,561
Total itemized deductions: [7]
  Number                                       5,578            12,922
  Amount                                      63,789           152,024
  Medical and dental expense:
    Number                                     2,891             4,265
    Amount                                    23,949            33,436
  Taxes paid: Number                           4,567            11,458
    Amount                                     7,067            19,463
  Interest paid: Number                        3,626            10,220
    Amount                                    20,123            62,715
  Contributions: Number                        4,117            10,144
    Amount                                     7,712            20,852
Taxable income: Number                        54,052            65,707
  Amount                                     710,486         1,612,587
Total tax credits: [8] Number                 24,893            31,811
  Amount                                      15,670            35,161
  Child care credit: Number                    3,083             6,967
    Amount                                     1,133             2,661
Earned income credit: [9] Number              12,263               932
  Amount                                      13,652               200
  Excess earned income credit
    (refundable): [10]
    Number                                     8,205               360
    Amount                                     9,183                76
Income tax: [11] Number                       47,172            62,182
  Amount                                      89,788           211,771
Total tax liability: [12] Number              49,810            63,831
  Amount                                     102,511           240,003
Tax due at time of filing: [14]
  Number                                      10,251            17,724
  Amount                                      11,928            34,132
Overpayments: [14] Number                     43,622            46,025
  Amount                                      66,902            78,597

      TENNESSEE

Number of returns                            413,764           482,652
  Number of joint returns                    125,214           252,443
  Number with paid
    preparer's signature                     241,922           277,216
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               10,219,024        18,802,055
  Salaries and wages in
    AGI: [5] Number                          371,616           440,213
    Amount                                 8,644,918        15,822,513
  Taxable interest: Number                   136,902           236,322
    Amount                                   262,125           437,709
  Tax-exempt interest: [6]
    Number                                     3,448             7,134
    Amount                                    18,067            90,340
  Dividends: Number                           41,518            79,463
    Amount                                    59,157           119,433
  Business or profession
    net income (less loss):
    Number                                    47,180            72,647
    Amount                                   304,237           532,950
  Number of farm returns                      11,018            18,787
  Net capital gain
    (less loss) in AGI:
    Number                                    31,443            60,028
    Amount                                    42,112           100,920
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     19,888            29,890
    Amount                                   122,246           236,920
  Pensions and annuities
    in AGI: Number                            64,315            89,837
    Amount                                   684,012         1,178,900
  Social Security benefits in AGI:
    Number                                    33,070            60,762
    Amount                                    58,217           328,943
  Total statutory adjustments:
    Number                                    58,610            91,657
    Amount                                    79,902           150,033
    Self-employment retirement
      plans: [6] Number                          623             1,692
      Amount                                   1,857             6,667
Total itemized deductions: [7]
  Number                                      55,083           135,462
  Amount                                     629,756         1,643,595
  Medical and dental expense:
    Number                                    19,729            31,012
    Amount                                   105,993           152,809
  Taxes paid: Number                          47,879           123,231
    Amount                                    56,461           156,645
  Interest paid: Number                       43,798           117,503
    Amount                                   286,991           831,209
  Contributions: Number                       42,858           111,100
    Amount                                   106,121           299,878
Taxable income: Number                       404,478           479,982
  Amount                                   5,119,910        11,789,649
Total tax credits: [8] Number                204,244           212,572
  Amount                                     134,492           204,150
  Child care credit: Number                   21,327            31,355
    Amount                                     9,253            12,554
Earned income credit: [9] Number             120,580             7,864
  Amount                                     135,756             1,681
  Excess earned income credit
    (refundable): [10]
    Number                                    83,424             3,007
    Amount                                    97,212               622
Income tax: [11] Number                      349,268           464,557
  Amount                                     631,625         1,628,355
Total tax liability: [12] Number             362,083           469,649
  Amount                                     700,372         1,753,950
Tax due at time of filing: [14]
  Number                                      54,548            86,850
  Amount                                      58,616           130,644
Overpayments: [14] Number                    352,612           386,036
  Amount                                     622,578           708,650

                 TEXAS

Number of returns                          1,366,632         1,635,111
  Number of joint returns                    416,798           727,600
  Number with paid
    preparer's signature                     763,412           841,888
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               33,761,012        63,568,596
  Salaries and wages in
    AGI: [5] Number                        1,226,263         1,484,612
    Amount                                28,951,753        54,135,745
  Taxable interest: Number                   376,289           698,693
    Amount                                   681,461         1,246,221
  Tax-exempt interest: [6]
    Number                                    13,626            30,307
    Amount                                    88,380           231,341
  Dividends: Number                          126,916           259,971
    Amount                                   220,878           459,862
  Business or profession
    net income (less loss):
    Number                                   159,977           237,236
    Amount                                 1,169,832         1,755,901
  Number of farm returns                      23,390            43,058
  Net capital gain
    (less loss) in AGI:
    Number                                   103,516           210,404
    Amount                                    94,313           230.479
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     58,633            99,145
    Amount                                   381,706           826,016
  Pensions and annuities
    in AGI: Number                           177,680           269,837
    Amount                                 1,997,553         3,805,573
  Social Security benefits in AGI:
    Number                                    89,267           173,554
    Amount                                   167,793           965,419
  Total statutory adjustments:
    Number                                   191,702           302,584
    Amount                                   253,171           477,774
    Self-employment retirement
      plans: [6] Number                        2,163             6,004
      Amount                                   6,943            24,571
Total itemized deductions: [7]
  Number                                     138,108           379,553
  Amount                                   1,720,328         4,771,059
  Medical and dental expense:
    Number                                    53,790            94,895
    Amount                                   353,123           557,388
  Taxes paid: Number                         113,463           333,853
    Amount                                   251,961           802,727
  Interest paid: Number                       99,222           309,591
    Amount                                   593,888         1,914,328
  Contributions: Number                      101,633           296,855
    Amount                                   239,791           746,541
Taxable income: Number                     1,323,380         1,624,866
  Amount                                  16,282,522        40,215,905
Total tax credits: [8] Number                772,413           786,978
  Amount                                     533,617           796,629
  Child care credit: Number                   56,772           100,834
    Amount                                    30,184            44,518
Earned income credit: [9] Number             457,890            32,740
  Amount                                     537,214             7,143
  Excess earned income credit
    (refundable): [10]
    Number                                   328,906            14,318
    Amount                                   395,941             3,036
Income tax: [11] Number                    1,077,001         1,547,679
  Amount                                   1,902,875         5,530,348
Total tax liability: [12] Number           1,130,741         1,568,421
  Amount                                   2,145,513         5,926,700
Tax due at time of filing: [14]
  Number                                     181,380           300,271
  Amount                                     202,460           498,324
Overpayments: [14] Number                  1,161,236         1,298,209
  Amount                                   2,181,225         2,420,242

                  UTAH

Number of returns                            133,146           186,089
  Number of joint returns                     49,905           112,804
  Number with paid
    preparer's signature                      66,952            96,295
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,292,747         7,316,329
  Salaries and wages in
    AGI: [5] Number                          117,529           169,098
    Amount                                 2,739,311         6,150,434
  Taxable interest: Number                    59,714           113,734
    Amount                                    73,937           132,914
  Tax-exempt interest: [6]
    Number                                     1,457             2,993
    Amount                                     5,317            14,476
  Dividends: Number                           16,092            31,768
    Amount                                    22,855            44,017
  Business or profession
    net income (less loss):
    Number                                    15,589            31,045
    Amount                                    73,923           139,780
  Number of farm returns                       1,712             3,336
  Net capital gain
    (less loss) in AGI:
    Number                                    13,441            26,774
    Amount                                    15,056            40,970
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      7,149            11,855
    Amount                                    41,619            87,297
  Pensions and annuities
    in AGI: Number                            20,721            32,221
    Amount                                   268,139           505,994
  Social Security benefits in AGI:
    Number                                    10,459            21,339
    Amount                                    18,004           112,437
  Total statutory adjustments:
    Number                                    20,036            39,904
    Amount                                    24,576            55,383
    Self-employment retirement
      plans: [6] Number                          158               454
      Amount                                     449             1,908
Total itemized deductions: [7]
  Number                                      31,698            99,800
  Amount                                     390,594         1,438,208
  Medical and dental expense:
    Number                                    10,795            19,601
    Amount                                    46,808           138,651
  Taxes paid: Number                          31,547            99,709
    Amount                                    66,720           286,446
  Interest paid: Number                       25,736            87,084
    Amount                                   189,173           670,732
  Contributions: Number                       26,438            87,918
    Amount                                    68,402           273,493
Taxable income: Number                       124,275           182,450
  Amount                                   1,514,309         3,943,144
Total tax credits: [8] Number                 69,028           104,037
  Amount                                      44,196           109,657
  Child care credit: Number                    4,432             9,983
    Amount                                     1,757             3,625
Earned income credit: [9] Number              32,785             3,240
  Amount                                      36,360               680
  Excess earned income credit
    (refundable): [10]
    Number                                    24,380             1,951
    Amount                                    27,542               402
Income tax: [11] Number                      103,060           161,813
  Amount                                     182,285           498,765
Total tax liability: [12] Number             108,867           168,182
  Amount                                     200,034           534,234
Tax due at time of filing: [14]
  Number                                      21,421            36,002
  Amount                                      18,700            45,800
Overpayments: [14] Number                    109,132           146,558
  Amount                                     168,375           270,910

                VERMONT

Number of returns                             46,326            57,781
  Number of joint returns                     11,949            28,144
  Number with paid
    preparer's signature                      22,825            31,518
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,146,864         2,260,457
  Salaries and wages in
    AGI: [5] Number                           40,659            52,143
    Amount                                   920,761         1,810,555
  Taxable interest: Number                    24,026            39,815
    Amount                                    35,288            60,021
  Tax-exempt interest: [6]
    Number                                       950             2,023
    Amount                                     4,180            11,594
  Dividends: Number                            8,693            15,590
    Amount                                    16,729            34,304
  Business or profession
    net income (less loss):
    Number                                     7,003            11,480
    Amount                                    58,159           109,192
  Number of farm returns                         562               800
  Net capital gain
    (less loss) in AGI:
    Number                                     6,429            11,767
    Amount                                     9,707            25,029
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      3,163             4,458
    Amount                                    16,461            29,661
  Pensions and annuities
    in AGI: Number                             6,836             9,525
    Amount                                    72,491           127,628
  Social Security benefits in AGI:
    Number                                     4,219             7,604
    Amount                                     7,583            41,687
  Total statutory adjustments:
    Number                                    11,579            17,515
    Amount                                    18,278            34,532
    Self-employment retirement
      plans: [6] Number                          248               605
      Amount                                     843             2,630
Total itemized deductions: [7]
  Number                                       7,603            20,658
  Amount                                      85,459           235,275
  Medical and dental expense:
    Number                                     2,684             4,126
    Amount                                    17,267            21,792
  Taxes paid: Number                           7,608            20,758
    Amount                                    23,018            77,577
  Interest paid: Number                        6,078            18,041
    Amount                                    33,031           104,105
  Contributions: Number                        5,279            15,495
    Amount                                     6,234            18,763
Taxable income: Number                        45,297            57,437
  Amount                                     624,127         1,437,944
Total tax credits: [8] Number                 18,187            24,030
  Amount                                      10,884            23,672
  Child care credit: Number                    1,514             3,268
    Amount                                       566             1,263
Earned income credit: [9] Number               8,674               667
  Amount                                       9,242               139
  Excess earned income credit
    (refundable): [10]
    Number                                     5,312               248
    Amount                                     5,760                51
Income tax: [11] Number                       41,090            55,458
  Amount                                      82,204           199,961
Total tax liability: [12] Number              42,824            56,308
  Amount                                      93,419           220,428
Tax due at time of filing: [14]
  Number                                       7,295            11,612
  Amount                                       7,931            17,190
Overpayments: [14] Number                     37,682            44,119
  Amount                                      52,421            75,672

                VIRGINIA

Number of returns                            464,058           631,108
  Number of joint returns                    116,011           257,928
  Number with paid
    preparer's signature                     229,714           301,473
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               11,505,656        24,717,462
  Salaries and wages in
    AGI: [5] Number                          411,579           568,694
    Amount                                 9,624,925        20,556,657
  Taxable interest: Number                   168,359           329,698
    Amount                                   274,003           519,810
  Tax-exempt interest: [6]
    Number                                     5,858            14,584
    Amount                                    25,836            80,360
  Dividends: Number                           63,582           139,535
    Amount                                   107,328           245,750
  Business or profession
    net income (less loss):
    Number                                    43,780            74,913
    Amount                                   318,388           571,027
  Number of farm returns                       4,890             8,681
  Net capital gain
    (less loss) in AGI:
    Number                                    44,681            99,148
    Amount                                    41,208           108,324
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     23,617            41,853
    Amount                                   128,805           281,555
  Pensions and annuities
    in AGI: Number                            75,465           121,187
    Amount                                   900,796         1,884,396
  Social Security benefits in AGI:
    Number                                    39,404            79,387
    Amount                                    72,754           438,482
  Total statutory adjustments:
    Number                                    69,493           127,241
    Amount                                    99,649           208,208
    Self-employment retirement
      plans: [6] Number                          844             2,325
      Amount                                   2,395             9,122
Total itemized deductions: [7]
  Number                                      96,966           264,013
  Amount                                   1,179,245         3,405,728
  Medical and dental expense:
    Number                                    35,793            60,096
    Amount                                   242,464           308,157
  Taxes paid: Number                          96,115           263,667
    Amount                                   194,679           785,813
  Interest paid: Number                       71,702           222,484
    Amount                                   465,399         1,558,060
  Contributions: Number                       78,188           223,187
    Amount                                   137,250           428,566
Taxable income: Number                       450,391           625,890
  Amount                                   5,899,748        15,454,450
Total tax credits: [8] Number                223,388           267,779
  Amount                                     142,267           243,360
  Child care credit: Number                   24,157            37,939
    Amount                                    10,842            16,291
Earned income credit: [9] Number             108,305             7,175
  Amount                                     116,913             1,561
  Excess earned income credit
    (refundable): [10]
    Number                                    73,876             3,129
    Amount                                    82,537               656
Income tax: [11] Number                      396,423           602,842
  Amount                                     740,071         2,192,648
Total tax liability: [12] Number             409,262           609,896
  Amount                                     808,911         2,320,391
Tax due at time of filing: [14]
  Number                                      69,509           121,698
  Amount                                      67,058           158,891
Overpayments: [14] Number                    386,689           496,360
  Amount                                     604,043           858,697

               WASHINGTON

Number of returns                            381,146           551,667
  Number of joint returns                    103,853           230,354
  Number with paid
    preparer's signature                     176,528           256,448
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                9,470,309        21,647,600
  Salaries and wages in
    AGI: [5] Number                          323,673           485,694
    Amount                                 7,492,122        17,494,467
  Taxable interest: Number                   158,411           307,107
    Amount                                   290,868           546,553
  Tax-exempt interest: [6]
    Number                                     8,229            16,973
    Amount                                    59,181           119,464
  Dividends: Number                           62,246           125,477
    Amount                                   117,365           238,187
  Business or profession
    net income (less loss):
    Number                                    39,623            71,005
    Amount                                   314,195           623,165
  Number of farm returns                       3,022             5,510
  Net capital gain
    (less loss) in AGI:
    Number                                    50,404           102,702
    Amount                                    46,233           122,721
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     25,303            42,876
    Amount                                   150,885           329,244
  Pensions and annuities
    in AGI: Number                            65,018            99,594
    Amount                                   640,854         1,583,752
  Social Security benefits in AGI:
    Number                                    40,433            74,199
    Amount                                    79,499           433,917
  Total statutory adjustments:
    Number                                    60,133           109,259
    Amount                                    96,249           205,362
    Self-employment retirement
      plans: [6] Number                        1,275             3,099
      Amount                                   4,012            12,237
Total itemized deductions: [7]
  Number                                      66,216           195,033
  Amount                                     856,627         2,567,560
  Medical and dental expense:
    Number                                    25,063            39,328
    Amount                                   166,284           227,905
  Taxes paid: Number                          61,291           186,060
    Amount                                   126,525           403,605
  Interest paid: Number                       54,534           175,854
    Amount                                   429,847         1,502,512
  Contributions: Number                       49,876           155,210
    Amount                                    84,158           266,106
Taxable income: Number                       365,916           546,427
  Amount                                   4,889,894        13,661,982
Total tax credits: [8] Number                172,685           232,018
  Amount                                     104,603           214,259
  Child care credit: Number                   14,102            25,609
    Amount                                     5,638            10,418
Earned income credit: [9] Number              78,711             6,421
  Amount                                      86,187             1,391
  Excess earned income credit
    (refundable): [10]
    Number                                    53,758             3,004
    Amount                                    61,167               632
Income tax: [11] Number                      324,801           523,947
  Amount                                     625,918         1,941,589
Total tax liability: [12] Number             335,998           531,086
  Amount                                     692,358         2,075,077
Tax due at time of filing: [14]
  Number                                      61,495           109,045
  Amount                                      60,412           150,811
Overpayments: [14] Number                    308,966           426,355
  Amount                                     469,811           757,754

             WEST VIRGINIA

Number of returns                            109,663           142,342
  Number of joint returns                     49,504            89,793
  Number with paid
    preparer's signature                      58,154            75,768
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,704,825         5,570,807
  Salaries and wages in
    AGI: [5] Number                           93,306           127,633
    Amount                                 2,114,372         4,566,592
  Taxable interest: Number                    47,396            79,972
    Amount                                   100,635           152,338
  Tax-exempt interest: [6]
    Number                                     1,242             2,421
    Amount                                     4,866            11,870
  Dividends: Number                           13,992            25,189
    Amount                                    24,741            45,415
  Business or profession
    net income (less loss):
    Number                                    11,554            18,181
    Amount                                    72,849           123,739
  Number of farm returns                       1,970             3,179
  Net capital gain
    (less loss) in AGI:
    Number                                     9,762            17,605
    Amount                                    12,680            30,248
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      7,203             9,693
    Amount                                    40,100            72,685
  Pensions and annuities
    in AGI: Number                            24,409            30,257
    Amount                                   292,966           422,564
  Social Security benefits in AGI:
    Number                                    12,704            21,505
    Amount                                    21,589           115,966
  Total statutory adjustments:
    Number                                    15,973            25,642
    Amount                                    19,760            39,226
    Self-employment retirement
      plans: [6] Number                           98               341
      Amount                                     262             1,270
Total itemized deductions: [7]
  Number                                       9,369            28,773
  Amount                                     106,631           334,429
  Medical and dental expense:
    Number                                     3,357             5,389
    Amount                                    23,878            31,169
  Taxes paid: Number                           9,315            28,820
    Amount                                    15,383            68,156
  Interest paid: Number                        6,919            23,739
    Amount                                    39,741           135,501
  Contributions: Number                        6,293            20,606
    Amount                                    12,644            42,019
Taxable income: Number                       107,534           141,843
  Amount                                   1,324,115         3,500,989
Total tax credits: [8] Number                 52,088            62,596
  Amount                                      29,337            58,883
  Child care credit: Number                    1,824             4,167
    Amount                                       538             1,293
Earned income credit: [9] Number              28,563             2,330
  Amount                                      31,499               493
  Excess earned income credit
    (refundable): [10]
    Number                                    20,050               987
    Amount                                    23,079               205
Income tax: [11] Number                       93,859           137,795
  Amount                                     168,575           482,848
Total tax liability: [12] Number              97,079           138,874
  Amount                                     184,487           510,810
Tax due at time of filing: [14]
  Number                                      15,006            24,005
  Amount                                      13,334            30,660
Overpayments: [14] Number                     92,314           115,044
  Amount                                     150,599           202,073

               WISCONSIN

Number of returns                            365,713           499,641
  Number of joint returns                     89,065           224,805
  Number with paid
    preparer's signature                     198,305           283,199
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                9,069,624        19,600,880
  Salaries and wages in
    AGI: [5] Number                          321,054           453,563
    Amount                                 7,274,264        15,974,997
  Taxable interest: Number                   187,515           333,763
    Amount                                   308,790           508,207
  Tax-exempt interest: [6]
    Number                                     5,628            11,725
    Amount                                    17,336            48,475
  Dividends: Number                           70,510           132,256
    Amount                                   105,597           198,640
  Business or profession
    net income (less loss):
    Number                                    33,201            63,446
    Amount                                   215,541           461,562
  Number of farm returns                       8,845            14,882
  Net capital gain
    (less loss) in AGI:
    Number                                    53,643            99,839
    Amount                                    78,787           189,294
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     32,919            46,314
    Amount                                   192,055           350,124
  Pensions and annuities
    in AGI: Number                            64,310            89,922
    Amount                                   667,789         1,206,351
  Social Security benefits in AGI:
    Number                                    40,856            70,970
    Amount                                    68,907           398,480
  Total statutory adjustments:
    Number                                    61,944           106,639
    Amount                                    88,529           185,596
    Self-employment retirement
      plans: [6] Number                        1,056             2,854
      Amount                                   3,309            10,942
Total itemized deductions: [7]
  Number                                      70,764           210,588
  Amount                                     784,665         2,492,213
  Medical and dental expense:
    Number                                    27,460            39,360
    Amount                                   166,124           213,487
  Taxes paid: Number                          70,493           210,873
    Amount                                   239,220           930,137
  Interest paid: Number                       51,882           176,440
    Amount                                   264,398           969,673
  Contributions: Number                       54,607           169,332
    Amount                                    75,365           232,187
Taxable income: Number                       355,257           496,411
  Amount                                   4,873,770        12,327,085
Total tax credits: [8] Number                148,052           205,273
  Amount                                      85,600           191,347
  Child care credit: Number                    9,862            19,705
    Amount                                     3,588             6,984
Earned income credit: [9] Number              68,389             5,116
  Amount                                      75,405             1,082
  Excess earned income credit
    (refundable): [10]
    Number                                    44,754             2,084
    Amount                                    50,994               418
Income tax: [11] Number                      324,128           477,608
  Amount                                     641,253         1,730,278
Total tax liability: [12] Number             333,649           484,068
  Amount                                     694,352         1,844,097
Tax due at time of filing: [14]
  Number                                      57,883            97,257
  Amount                                      49,477           126,057
Overpayments: [14] Number                    298,688           388,920
  Amount                                     411,033           666,110

                WYOMING

Number of returns                             31,323            44,590
  Number of joint returns                     11,057            24,902
  Number with paid
    preparer's signature                      18,002            26,723
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                  774,413         1,755,410
  Salaries and wages in
    AGI: [5] Number                           26,854            39,549
    Amount                                   612,848         1,415,392
  Taxable interest: Number                    14,392            25,494
    Amount                                    26,418            46,452
  Tax-exempt interest: [6]
    Number                                       713             1,453
    Amount                                     3,489            10,021
  Dividends: Number                            5,909            11,017
    Amount                                    10,264            20,745
  Business or profession
    net income (less loss):
    Number                                     4,634             8,125
    Amount                                    26,528            55,455
  Number of farm returns                       1,158             1,927
  Net capital gain
    (less loss) in AGI:
    Number                                     5,058             9,440
    Amount                                     8,996            21,342
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      2,098             3,536
    Amount                                    12,301            29,946
  Pensions and annuities
    in AGI: Number                             5,625             8,382
    Amount                                    66,997           121,170
  Social Security benefits in AGI:
    Number                                     3,281             6,358
    Amount                                     6,166            35,373
  Total statutory adjustments:
    Number                                     6,516            11,345
    Amount                                     8,976            18,531
    Self-employment retirement
      plans: [6] Number                           71               224
      Amount                                     196               810
Total itemized deductions: [7]
  Number                                       3,810            10,586
  Amount                                      44,307           126,656
  Medical and dental expense:
    Number                                     1,822             3,274
    Amount                                    12,602            19,057
  Taxes paid: Number                           3,455            10,110
    Amount                                     3,778            12,230
  Interest paid: Number                        2,841             8,831
    Amount                                    17,791            60,340
  Contributions: Number                        2,628             7,691
    Amount                                     5,169            16,714
Taxable income: Number                        30,434            44,318
  Amount                                     396,546         1,106,592
Total tax credits: [8] Number                 15,002            21,193
  Amount                                       8,580            20,607
  Child care credit: Number                    1,119             2,746
    Amount                                       386               939
Earned income credit: [9] Number               6,909               608
  Amount                                       7,652               128
  Excess earned income credit
    (refundable): [10]
    Number                                     4,691               285
    Amount                                     5,325                56
Income tax: [11] Number                       26,827            42,343
  Amount                                      50,491           151,686
Total tax liability: [12] Number              28,005            43,026
  Amount                                      56,894           164,379
Tax due at time of filing: [14]
  Number                                       5,360             9,515
  Amount                                       5,485            14,431
Overpayments: [14] Number                     24,971            33,602
  Amount                                      38,584            60,437

            OTHER AREAS (15)

Number of returns                            118,402           116,791
  Number of joint returns                     44,118            55,391
  Number with paid
    preparer's signature                      53,147            50,497
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,901,366         4,529,425
  Salaries and wages in
    AGI: [5] Number                          103,279           103,367
    Amount                                 3,170,049         4,891,608
  Taxable interest: Number                    44,703            60,245
    Amount                                    80,229           124,144
  Tax-exempt interest: [6]
    Number                                     1,707             2,585
    Amount                                    66,540            16,254
  Dividends: Number                           19,299            29,475
    Amount                                    51,430            85,365
  Business or profession
    net income (less loss):
    Number                                     5,226             6,206
    Amount                                    67,784           102,029
  Number of farm returns                         126               219
  Net capital gain
    (less loss) in AGI:
    Number                                    15,511            22,914
    Amount                                    59,422           104,279
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      2,814             4,438
    Amount                                    26,611            44,996
  Pensions and annuities
    in AGI: Number                            12,628            14,862
    Amount                                   215,161           306,011
  Social Security benefits in AGI:
    Number                                     3,362             5,796
    Amount                                    15,783            37,838
  Total statutory adjustments:
    Number                                    13,862            18,768
    Amount                                    37,488            50,079
    Self-employment retirement
      plans: [6] Number                          146               264
      Amount                                     714             1,654
Total itemized deductions: [7]
  Number                                      28,572            35,427
  Amount                                     161,837           279,597
  Medical and dental expense:
    Number                                     1,666             2,198
    Amount                                    11,257            14,748
  Taxes paid: Number                          26,422            32,634
    Amount                                    53,866            90,936
  Interest paid: Number                        4,737            10,186
    Amount                                    43,285            87,230
  Contributions: Number                        7,646            13,778
    Amount                                    12,402            27,497
Taxable income: Number                       114,749           115,925
  Amount                                   1,559,615         2,997,662
Total tax credits: [8] Number                 61,355            65,209
  Amount                                      45,590           105,463
  Child care credit: Number                    4,374             7,236
    Amount                                     1,816             3,389
Earned income credit: [9] Number               4,399                78
  Amount                                       2,672                16
  Excess earned income credit
    (refundable): [10]
    Number                                     3,986                33
    Amount                                     2,350                 7
Income tax: [11] Number                       92,707           102,344
  Amount                                     160,289           376,711
Total tax liability: [12] Number              94,328           103,404
  Amount                                     193,582           392,377
Tax due at time of filing: [14]
  Number                                      15,731            22,470
  Amount                                      17,030            37,281
Overpayments: [14] Number                     94,844            85,353
  Amount                                     183,454           219,634

                                        Size of adjusted gross income

                                          50,000           $75,000
                                          under             under
             State and item              $75,000          $100,000

                                           (5)               (6)

           UNITED STATES [2]

Number of returns                         17,639,483         8,943,249
  Number of joint returns                 12,083,689         7,349,674
  Number with paid
    preparer's signature                  10,228,017         5,077,444
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                            1,080,651,879       768,666,571
  Salaries and wages in
    AGI: [5] Number                       15,942,274         8,176,707
    Amount                               871,919,105       618,192,064
  Taxable interest: Number                12,868,024         7,514,157
    Amount                                26,122,435        17,849,754
  Tax-exempt interest: [6]
    Number                                   754,386           549,608
    Amount                                 5,582,953         4,529,277
  Dividends: Number                        5,932,166         4,077,199
    Amount                                12,356,703         9,989,982
  Business or profession
    net income (less loss):
    Number                                 2,882,782         1,605,373
    Amount                                28,703,529        21,981,196
  Number of farm returns                     377,334           177,581
  Net capital gain
    (less loss) in AGI:
    Number                                 4,540,880         3,170,713
    Amount                                 8,924,714         9,569,739
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                  1,718,667         1,012,256
    Amount                                17,918,983        14,407,130
  Pensions and annuities
    in AGI: Number                         3,935,180         2,082,383
    Amount                                72,272,732        46,475,734
  Social Security benefits in AGI:
    Number                                 2,579,541         1,216,480
    Amount                                29,343,690        16,937,025
  Total statutory adjustments:
    Number                                 3,954,742         1,793,284
    Amount                                 8,517,936         6,013,931
    Self-employment retirement
      plans: [6] Number                      181,258           169,182
      Amount                                 939,156         1,109,579
Total itemized deductions: [7]
  Number                                  11,173,709         7,315,576
  Amount                                 169,440,975       134,665,078
  Medical and dental expense:
    Number                                 1,412,089           542,554
    Amount                                 8,121,077         3,793,294
  Taxes paid: Number                      11,119,425         7,292,272
    Amount                                49,473,335        44,505,157
  Interest paid: Number                    9,662,138         6,441,869
    Amount                                75,516,125        58,393,453
  Contributions: Number                   10,009,362         6,817,788
    Amount                                22,132,085        18,300,843
Taxable income: Number                    17,585,907         8,927,787
  Amount                                 737,701,221       550,443,163
Total tax credits: [8] Number              8,336,641         4,720,959
  Amount                                   9,450,720         5,250,493
  Child care credit: Number                1,483,290           888,517
    Amount                                   661,528           411,180
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                   17,473,222         8,917,828
  Amount                                 115,050,028        99,335,520
Total tax liability: [12] Number          17,525,292         8,927,733
  Amount                                 121,299,412       103,817,869
Tax due at time of filing: [14]
  Number                                   4,029,399         2,663,193
  Amount                                   8,495,684         7,711,411
Overpayments: [14] Number                 12,977,901         5,879,424
  Amount                                  32,757,928        18,545,138

                ALABAMA

Number of returns                            230,559           107,479
  Number of joint returns                     82,387            95,952
  Number with paid
    preparer's signature                     144,875            64,064
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               14,101,173         9,211,231
  Salaries and wages in
    AGI: [5] Number                          209,386            98,257
    Amount                                11,434,778         7,357,651
  Taxable interest: Number                   161,354            89,162
    Amount                                   342,168           229,188
  Tax-exempt interest: [6]
    Number                                     6,452             4,771
    Amount                                    47,944            38,655
  Dividends: Number                           64,677            44,163
    Amount                                   119,232           101,975
  Business or profession
    net income (less loss):
    Number                                    37,776            18,610
    Amount                                   271,142           198,836
  Number of farm returns                      10,138             5,061
  Net capital gain
    (less loss) in AGI:
    Number                                    47,048            32,311
    Amount                                   101,399           107,873
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     20,024            11,414
    Amount                                   205,529           161,149
  Pensions and annuities
    in AGI: Number                            59,668            29,665
    Amount                                 1,122,671           690,563
  Social Security benefits in AGI:
    Number                                    35,300            15,865
    Amount                                   390,318           219,659
  Total statutory adjustments:
    Number                                    49,061            20,562
    Amount                                    89,005            57,680
    Self-employment retirement
      plans: [6] Number                        1,185             1,108
      Amount                                   5,673             7,262
Total itemized deductions: [7]
  Number                                     145,138            86,702
  Amount                                   2,018,427         1,443,495
  Medical and dental expense:
    Number                                    25,387             7,844
    Amount                                   103,732            41,438
  Taxes paid: Number                         145,453            86,827
    Amount                                   420,262           348,379
  Interest paid: Number                      129,749            78,851
    Amount                                   872,727           614,128
  Contributions: Number                      134,572            82,730
    Amount                                   419,430           323,168
Taxable income: Number                       230,149           107,367
  Amount                                   9,693,805         6,723,080
Total tax credits: [8] Number                111,892            55,896
  Amount                                     123,951            60,165
  Child care credit: Number                   23,957            11,649
    Amount                                    10,288             5,149
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      229,362           107,318
  Amount                                   1,465,114         1,206,495
Total tax liability: [12] Number             229,765           107,378
  Amount                                   1,536,989         1,254,673
Tax due at time of filing: [14]
  Number                                      53,576            35,114
  Amount                                     107,279            98,561
Overpayments: [14] Number                    170,189            68,028
  Amount                                     410,757           193,048

                 ALASKA

Number of returns                             46,166            26,653
  Number of joint returns                     29,539            22,041
  Number with paid
    preparer's signature                      23,917            14,051
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,840,734         2,298,259
  Salaries and wages in
    AGI: [5] Number                           42,047            24,659
    Amount                                 2,199,787         1,786,020
  Taxable interest: Number                    32,548            21,773
    Amount                                    48,689            39,948
  Tax-exempt interest: [6]
    Number                                     1,381             1,120
    Amount                                     6,782             6,728
  Dividends: Number                           15,300            10,976
    Amount                                    34,823            26,818
  Business or profession
    net income (less loss):
    Number                                     9,968             6,256
    Amount                                    85,399            66,432
  Number of farm returns                         255               194
  Net capital gain
    (less loss) in AGI:
    Number                                    10,706             8,348
    Amount                                    17,919            22,198
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      3,575             2,684
    Amount                                    33,661            33,868
  Pensions and annuities
    in AGI: Number                            10,137             6,997
    Amount                                   219,551           182,723
  Social Security benefits in AGI:
    Number                                     5,008             2,813
    Amount                                    50,857            32,933
  Total statutory adjustments:
    Number                                    12,113             5,900
    Amount                                    26,307            18,795
    Self-employment retirement
      plans: [6] Number                          660               603
      Amount                                   3,494             3,770
Total itemized deductions: [7]
  Number                                      21,712            17,427

  Amount                                     298,582           272,938
  Medical and dental expense:
    Number                                     2,802             1,398
    Amount                                    15,565             8,246
  Taxes paid: Number                          20,738            16,969
    Amount                                    48,225            45,648
  Interest paid: Number                       20,124            16,533
    Amount                                   169,073           157,353
  Contributions: Number                       17,920            15,253
    Amount                                    45,362            43,457
Taxable income: Number                        46,107            26,629
  Amount                                   2,033,916         1,740,129
Total tax credits: [8] Number                 23,190            14,236
  Amount                                      27,411            15,934
  Child care credit: Number                    3,601             2,520
    Amount                                     1,615             1,172
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       45,825            26,606
  Amount                                     326,186           322,767
Total tax liability: [12] Number              45,950            26,625
  Amount                                     345,506           336,907
Tax due at time of filing: [14]
  Number                                      13,305            10,122
  Amount                                      30,519            29,930
Overpayments: [14] Number                     31,330            15,422
  Amount                                      73,417            43,618

                ARIZONA

Number of returns                            293,466           147,614
  Number of joint returns                    208,646           123,332
  Number with paid
    preparer's signature                     170,069            84,767
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               17,977,641        12,682,012
  Salaries and wages in
    AGI: [5] Number                          257,944           131,448
    Amount                                13,972,309         9,786,355
  Taxable interest: Number                   197,247           117,098
    Amount                                   426,246           290,874
  Tax-exempt interest: [6]
    Number                                    15,207            10,090
    Amount                                   122,979           125,313
  Dividends: Number                          100,162            67,248
    Amount                                   238,542           183,414
  Business or profession
    net income (less loss):
    Number                                    48,195            27,018
    Amount                                   431,002           325,760
  Number of farm returns                       1,338               840
  Net capital gain
    (less loss) in AGI:
    Number                                    78,059            52,691
    Amount                                   166,947           185,591
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     32,263            18,355
    Amount                                   381,006           301,341
  Pensions and annuities
    in AGI: Number                            76,411            40,330
    Amount                                 1,499,093           964,557
  Social Security benefits in AGI:
    Number                                    51,290            23,958
    Amount                                   584,678           333,101
  Total statutory adjustments:
    Number                                    68,066            30,104
    Amount                                   148,237           104,678
    Self-employment retirement
      plans: [6] Number                        2,702             2,389
      Amount                                  14,258            17,380
Total itemized deductions: [7]
  Number                                     206,796           127,337
  Amount                                   3,152,682         2,352,543
  Medical and dental expense:
    Number                                    37,830            14,610
    Amount                                   179,956            80,920
  Taxes paid: Number                         206,873           127,349
    Amount                                   702,095           608,783
  Interest paid: Number                      190,063           118,113
    Amount                                 1,615,400         1,163,472
  Contributions: Number                      187,203           119,688
    Amount                                   387,655           311,902
Taxable income: Number                       292,428           147,353
  Amount                                  12,034,739         8,993,997
Total tax credits: [8] Number                140,818            76,203
  Amount                                     160,542            83,793
  Child care credit: Number                   25,550            14,618
    Amount                                    11,006             6,553
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      290,108           147,127
  Amount                                   1,847,785         1,610,863
Total tax liability: [12] Number             291,151           147,303
  Amount                                   1,944,928         1,680,299
Tax due at time of filing: [14]
  Number                                      77,270            50,900
  Amount                                     153,153           142,709
Overpayments: [14] Number                    205,001            89,802
  Amount                                     482,113           274,493

      ARKANSAS

Number of returns                            130,757            52,284
  Number of joint returns                    109,574            47,356
  Number with paid
    preparer's signature                      83,796            32,774
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                7,959,840         4,471,248
  Salaries and wages in
    AGI: [5] Number                          117,037            46,677
    Amount                                 6,283,623         3,409,378
  Taxable interest: Number                    91,168            43,219
    Amount                                   225,423           137,151
  Tax-exempt interest: [6]
    Number                                     4,310             2,823
    Amount                                    33,062            23,543
  Dividends: Number                           40,333            23,003
    Amount                                    68,683            51,571
  Business or profession
    net income (less loss):
    Number                                    23,227             9,980
    Amount                                   184,568           111,866
  Number of farm returns                       7,998             3,256
  Net capital gain

    (less loss) in AGI:
    Number                                    30,640            17,686
    Amount                                    83,134            79,660
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     12,442             6,019
    Amount                                   139,673            94,427
  Pensions and annuities
    in AGI: Number                            31,980            13,767
    Amount                                   576,427           314,868
  Social Security benefits in AGI:
    Number                                    22,216             9,018
    Amount                                   245,421           124,430
  Total statutory adjustments:
    Number                                    31,025            11,564
    Amount                                    56,995            32,733
    Self-employment retirement
      plans: [6] Number                          741               563
      Amount                                   3,583             3,325
Total itemized deductions: [7]
  Number                                      73,979            42,171
  Amount                                     995,225           687,124
  Medical and dental expense:
    Number                                    13,165             4,330
    Amount                                    62,921            24,167
  Taxes paid: Number                          74,130            42,208
    Amount                                   259,466           219,329
  Interest paid: Number                       63,902            36,722
    Amount                                   382,653           249,558
  Contributions: Number                       64,262            38,458
    Amount                                   196,506           141,759
Taxable income: Number                       130,588            52,228
  Amount                                   5,522,077         3,283,033
Total tax credits: [8] Number                 63,707            26,361
  Amount                                      69,043            27,073
  Child care credit: Number                   13,965             5,255
    Amount                                     5,797             2,208
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      130,199            52,208
  Amount                                     826,039           589,212
Total tax liability: [12] Number             130,382            52,249
  Amount                                     873,466           617,370
Tax due at time of filing: [14]
  Number                                      34,141            18,791
  Amount                                      75,745            63,190
Overpayments: [14] Number                     92,045            30,843
  Amount                                     207,690            87,546

      CALIFORNIA

Number of returns                          1,993,761         1,101,356
  Number of joint returns                  1,135,076           806,934
  Number with paid
    preparer's signature                   1,259,563           697,758
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              122,298,163        94,948,568
  Salaries and wages in
    AGI: [5] Number                        1,766,886           992,063
    Amount                                98,231,034        76,278,747
  Taxable interest: Number                 1,434,664           918,040
    Amount                                 2,952,753         2,202,258
  Tax-exempt interest: [6]
    Number                                    87,125            66,001
    Amount                                   833,010           616,736
  Dividends: Number                          636,500           469,801
    Amount                                 1,415,316         1,158,726
  Business or profession
    net income (less loss):
    Number                                   349,266           220,069
    Amount                                 4,773,813         3,897,460
  Number of farm returns                      12,119             8,257
  Net capital gain
    (less loss) in AGI:
    Number                                   515,519           387,162
    Amount                                   771,616           977,225
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    176,035           113,998
    Amount                                 1,884,355         1,636,466
  Pensions and annuities
    in AGI: Number                           390,471           229,104
    Amount                                 7,738,145         5,314,566
  Social Security benefits in AGI:
    Number                                   284,733           150,233
    Amount                                 3,117,177         1,970,980
  Total statutory adjustments:
    Number                                   441,856           239,484
    Amount                                 1,240,796           985,983
    Self-employment retirement
      plans: [6] Number                       30,988            29,893
      Amount                                 189,724           224,602
Total itemized deductions: [7]
  Number                                   1,332,190           938,029
  Amount                                  24,439,644        21,014,460
  Medical and dental expense:
    Number                                   167,519            71,349
    Amount                                   984,409           505,353
  Taxes paid: Number                       1,333,711           938,645
    Amount                                 6,354,880         6,305,581
  Interest paid: Number                    1,099,380           786,745
    Amount                                12,140,169        10,241,285
  Contributions: Number                    1,217,482           870,492
    Amount                                 2,586,164         2,233,704
Taxable income: Number                     1,980,983         1,097,567
  Amount                                  79,827,197        64,376,206
Total tax credits: [8] Number                912,647           559,459
  Amount                                   1,021,909           606,515
  Child care credit: Number                  172,937           117,422
    Amount                                    89,436            60,195
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                    1,958,492         1,095,400
  Amount                                  12,791,809        11,666,034
Total tax liability: [12] Number           1,970,629         1,097,877
  Amount                                  13,712,950        12,374,843
Tax due at time of filing: [14]
  Number                                     493,172           313,140
  Amount                                   1,135,959         1,005,346
Overpayments: [14] Number                  1,421,544           736,949
  Amount                                   3,738,639         2,558,181

      COLORADO

Number of returns                            305,389           166,502
  Number of joint returns                    205,652           137,150
  Number with paid
    preparer's signature                     167.092            88,439
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               18,749,321        14,335,945
  Salaries and wages in
    AGI: [5] Number                          276,564           153,609
    Amount                                15,027,780        11,516,150
  Taxable interest: Number                   220,101           138,087
    Amount                                   364,376           276,411
  Tax-exempt interest: [6]
    Number                                    13,202             9,753
    Amount                                    85,979            68,094
  Dividends: Number                          107,931            78,694
    Amount                                   203,900           165,399
  Business or profession
    net income (less loss):
    Number                                    60,597            35,034
    Amount                                   631,879           475,595
  Number of farm returns                       5,585             2,848
  Net capital gain
    (less loss) in AGI:
    Number                                    64,602            62,023
    Amount                                   187,670           214,626
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     29,813            18,014
    Amount                                   295,963           240,638
  Pensions and annuities
    in AGI: Number                            66,256            37,838
    Amount                                 1,279,787           855,918
  Social Security benefits in AGI:
    Number                                    38,191            17,820
    Amount                                   396,258           220,136
  Total statutory adjustments:
    Number                                    85,350            40,226
    Amount                                   193,316           139,007
    Self-employment retirement
      plans: [6] Number                        4,155             3,786
      Amount                                  20,604            24,006
Total itemized deductions: [7]
  Number                                     212,033           141,721
  Amount                                   3,347,975         2,684,032
  Medical and dental expense:
    Number                                    26,000            10,027
    Amount                                   138,665            59,115
  Taxes paid: Number                         211,772           141,671
    Amount                                   750,133           699,342
  Interest paid: Number                      197,751           133,346
    Amount                                 1,909,640         1,468,649
  Contributions: Number                      164,410           129,798
    Amount                                   351,229           308,909
Taxable income: Number                       304,419           166,238
  Amount                                  12,592,094        10,156,175
Total tax credits: [8] Number                143,590            87,601
  Amount                                     160,488            95,319
  Child care credit: Number                   25,452            16,167
    Amount                                    11,016             7,323
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      302,195           166,064
  Amount                                   1,966,881         1,822,834
Total tax liability: [12] Number             303,319           166,256
  Amount                                   2,097,639         1,917,110
Tax due at time of filing: [14]
  Number                                      78,797            55,278
  Amount                                     169,117           160,957
Overpayments: [14] Number                    216,184           104,406
  Amount                                     517,093           324,883

              CONNECTICUT

Number of returns                            250,887           150,520
  Number of joint returns                    148,615           122,145
  Number with paid
    preparer's signature                     144,900            85,530
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               15,443,669        12,998,324
  Salaries and wages in
    AGI: [5] Number                          224,235           137,720
    Amount                                12,195,476        10,442,577
  Taxable interest: Number                   211,623           138,934
    Amount                                   402,117           290,785
  Tax-exempt interest: [6]
    Number                                    14,278            11,267
    Amount                                   9,740.7           140,638
  Dividends: Number                          101,444            76,606
    Amount                                   236,543           201,564
  Business or profession
    net income (less loss):
    Number                                    40,159            27,413
    Amount                                   541,872           473,542
  Number of farm returns                         606               354
  Net capital gain
    (less loss) in AGI:
    Number                                    78,322            58,876
    Amount                                   147,876           155,864
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     27,730            18,244
    Amount                                   261,123           229,742
  Pensions and annuities
    in AGI: Number                            53,898            32,630
    Amount                                   974,851           710,517
  Social Security benefits in AGI:
    Number                                    41,418            21,274
    Amount                                   490,121           305,320
  Total statutory adjustments:
    Number                                    56,681            32,575
    Amount                                   156,308           129,965
    Self-employment retirement
      plans: [6] Number                        4,147             4,247
      Amount                                  22,419            28,189
Total itemized deductions: [7]
  Number                                     166,893           128,254
  Amount                                   2,561,062         2,363,280
  Medical and dental expense:
    Number                                    18,700             8,220
    Amount                                   128,000            76,705
  Taxes paid: Number                         167,533           128,476
    Amount                                   944,345           954,204
  Interest paid: Number                      143,392           112,325
    Amount                                 1,099,610           977,622
  Contributions: Number                      153,926           121,985
    Amount                                   244,757           232,295
Taxable income: Number                       249,776           150,094
  Amount                                  10,668,078         9,292,182
Total tax credits: [8] Number                107,201            79,149
  Amount                                     115,625            85,798
  Child care credit: Number                   15,776            14,578
    Amount                                     6,870             6,821
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      248,598           150,015
  Amount                                   1,731,103         1,684,796
Total tax liability: [12] Number             249,375           150,176
  Amount                                   1,840,413         1,776,550
Tax due at time of filing: [14]
  Number                                      55,247            40,288
  Amount                                     118,901           113,814
Overpayments: [14] Number                    185,707           103,275
  Amount                                     498,024           341,220

                DELAWARE

Number of returns                             54,839            30,564
  Number of joint returns                     36,550            25,968
  Number with paid
    preparer's signature                      30,125            16,388
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,367,988         2,630,558
  Salaries and wages in
    AGI: [5] Number                           49,723            28,264
    Amount                                 2,665,069         2,116,447
  Taxable interest: Number                    39,500            25,347
    Amount                                    72,367            50,372
  Tax-exempt interest: [6]
    Number                                     2,730             1,990
    Amount                                    19,086            13,047
  Dividends: Number                           19,581            14,152
    Amount                                    45,508            38,810
  Business or profession
    net income (less loss):
    Number                                     7,408             4,501
    Amount                                    65,531            49,835
  Number of farm returns                         491               231
  Net capital gain
    (less loss) in AGI: Number                13,648             9,944
    Amount                                    21,471            29,245
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,753             3,673
    Amount                                    58,683            51,706
  Pensions and annuities
    in AGI: Number                            14,877             8,538
    Amount                                   277,267           188,476
  Social Security benefits in AGI:
    Number                                     9,371             4,498
    Amount                                   110,287            64,463
  Total statutory adjustments:
    Number                                    10,284             4,951
    Amount                                    20,729            13,859
    Self-employment retirement
      plans: [6] Number                          406               387
      Amount                                   1,918             2,163
Total itemized deductions: [7]
  Number                                      36,200            25,647
  Amount                                     510,934           437,038
  Medical and dental expense:
    Number                                     3,429             1,389
    Amount                                    21,908            11,982
  Taxes paid: Number                          36,299            25,713
    Amount                                   126,873           126,800
  Interest paid: Number                       33,304            23,813
    Amount                                   259,889           210,487
  Contributions: Number                       33,115            24,427
    Amount                                    69,135            62,088
Taxable income: Number                        54,731            30,529
  Amount                                   2,338,379         1,910,710
Total tax credits: [8] Number                 24,475            16,254
  Amount                                      27,402            17,842
  Child care credit: Number                    5,180             3,856
    Amount                                     2,370             1,841
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       54,526            30,515
  Amount                                     368,512           344,783
Total tax liability: [12] Number              54,612            30,530
  Amount                                     382,982           355,387
Tax due at time of filing: [14]
  Number                                      12,744             9,356
  Amount                                      23,995            23,158
Overpayments: [14] Number                     40,410            20,077
  Amount                                      97,928            56,992

          DISTRICT OF COLUMBIA

Number of returns                             33,885            16,076
  Number of joint returns                      7,149             5,631
  Number with paid
    preparer's signature                      15,108             7,477
Number of exemptions [3]                        n.a.               n.a
Adjusted gross income
  (AGI) [4]                                2,060,111         1,384,161
  Salaries and wages in
    AGI: [5] Number                           29,780            14,062
    Amount                                 1,672,432         1,091,419
  Taxable interest: Number                    22,288            12,717
    Amount                                    37,275            29,134
  Tax-exempt interest: [6]
    Number                                     1,794             1,545
    Amount                                    15,583            13,883
  Dividends: Number                           11,318             7,960
    Amount                                    27,774            28,164
  Business or profession
    net income (less loss):
    Number                                     4,725             2,743
    Amount                                    46,338            41,639
  Number of farm returns                          31                29
  Net capital gain
    (less loss) in AGI: Number                 8,431             6,236
    Amount                                    13,870            15,926
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      2,679             1,829
    Amount                                    18,724            18,231
  Pensions and annuities
    in AGI: Number                             7,279             3,706
    Amount                                   201,617           127,318
  Social Security benefits in AGI:
    Number                                     3,880             1,994
    Amount                                    33,648            21,567
  Total statutory adjustments:
    Number                                     5,839             2,869
    Amount                                    14,146            12,463
    Self-employment retirement
      plans: [6] Number                          474               466
      Amount                                   2,835             3,866
Total itemized deductions: [7]
  Number                                      23,895            13,949
  Amount                                     390,042           277,756
  Medical and dental expense:
    Number                                     3,791             1,330
    Amount                                    25,356            13,603
  Taxes paid: Number                          23,840            13,915
    Amount                                   122,171           103,864
  Interest paid: Number                       15,964             9,756
    Amount                                   131,540            97,348
  Contributions: Number                       21,606            12,657
    Amount                                    71,389            43,977
Taxable income: Number                        33,692            16,015
  Amount                                   1,463,920         1,015,563
Total tax credits: [8] Number                  9,796             5,139
  Amount                                      12,992             5,285
  Child care credit: Number                    1,515               766
    Amount                                       802               407
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       33,453            16,005
  Amount                                     264,237           207,983
Total tax liability: [12] Number              33,568            16,032
  Amount                                     275,046           217,170
Tax due at time of filing: [14]
  Number                                       8,482             4,359
  Amount                                      17,076            13,299
Overpayments: [14] Number                     24,331            10,955
  Amount                                      64,119            37,213

      FLORIDA

Number of returns                            901,860           429,925
  Number of joint returns                    633,807           353,658
  Number with paid
    preparer's signature                     495,066           237,140
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               55,112,633        36,901,711
  Salaries and wages in
    AGI: [5] Number                          763,843           365,412
    Amount                                40,637,672        26,718,292
  Taxable interest: Number                   628,280           347,293
    Amount                                 1,957,825         1,319,951
  Tax-exempt interest: [6]
    Number                                    53,627            35,608
    Amount                                   591,434           468,411
  Dividends: Number                          329,167           205,886
    Amount                                 1,037,702           800,315
  Business or profession
    net income (less loss):
    Number                                   136,563            71,166
    Amount                                 1,297,490           879,165
  Number of farm returns                       6,877             4,043
  Net capital gain
    (less loss) in AGI: Number               262,329           168,959
    Amount                                   631,137           695,103
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    112,988            63,784
    Amount                                 1,312,246         1,077,936
  Pensions and annuities
    in AGI: Number                           253,665           127,146
    Amount                                 5,243,759         3,252,753
  Social Security benefits in AGI:
    Number                                   193,707            91,193
    Amount                                 2,289,697         1,288,378
  Total statutory adjustments:
    Number                                   197,481            90,943
    Amount                                   455,678           305,545
    Self-employment retirement
      plans: [6] Number                        6,192             5,405
      Amount                                  32,647            35,737
Total itemized deductions: [7]
  Number                                     477,547           295,838
  Amount                                   7,040,176         5,069,783
  Medical and dental expense:
    Number                                    96,985            39,416
    Amount                                   596,689           296,694
  Taxes paid: Number                         455,467           287,840
    Amount                                 1,059,671           849,040
  Interest paid: Number                      429,205           270,795
    Amount                                 3,534,948         2,549,045
  Contributions: Number                      425,311           273,650
    Amount                                 1,038,646           821,189
Taxable income: Number                       898,628           428,853
  Amount                                  38,749,297        27,579,488
Total tax credits: [8] Number                399,208           208,318
  Amount                                     423,894           217,541
  Child care credit: Number                   87,986            47,869
    Amount                                    39,849            22,542
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      894,991           428,541
  Amount                                   6,121,333         5,099,865
Total tax liability: [12] Number             896,991           428,986
  Amount                                   6,395,779         5,278,968
Tax due at time of filing: [14]
  Number                                     235,907           149,259
  Amount                                     499,879           456,141
Overpayments: [14] Number                    621,578            252353
  Amount                                   1,556,695           809,023

                GEORGIA

Number of returns                            469,726           244,359
  Number of joint returns                    325,585           205,062
  Number with paid
    preparer's signature                     265,673           132,296
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               28,761,990        21,025,110
  Salaries and wages in
    AGI: [5] Number                          433,027           227,489
    Amount                                23,785,392        17,279,282
  Taxable interest: Number                   306,202           192,534
    Amount                                   574,242           408,409
  Tax-exempt interest: [6]
    Number                                    12,136             9,550
    Amount                                    80,675            70,385
  Dividends: Number                          143,828           107,213
    Amount                                   253,302           221,596
  Business or profession
    net income (less loss):
    Number                                    79,647            44,105
    Amount                                   631,991           473,619
  Number of farm returns                       9,528             5,390
  Net capital gain
    (less loss) in AGI: Number               104,704            78,914
    Amount                                   257,241           257,032
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     38,715            24,605
    Amount                                   389,868           330,066
  Pensions and annuities
    in AGI: Number                           108,084            59,438
    Amount                                 1,869,495         1,270,464
  Social Security benefits in AGI:
    Number                                    58,255            28,119
    Amount                                   640,582           380,003
  Total statutory adjustments:
    Number                                   104,728            48,864
    Amount                                   197,247           140,168
    Self-employment retirement
      plans: [6] Number                        3,443             3,408
      Amount                                  16,803            20,542
Total itemized deductions: [7]
  Number                                     337,252           216,472
  Amount                                   5,241,192         4,170,940
  Medical and dental expense:
    Number                                    47,504            17,373
    Amount                                   234,274           180,047
  Taxes paid: Number                         338,989           216,904
    Amount                                 1,418,191         1,284,603
  Interest paid: Number                      306,223           198,261
    Amount                                 2,352,913         1,774,928
  Contributions: Number                      304,651           202,014
    Amount                                   643,311           676,972
Taxable income: Number                       468,404           243,992
  Amount                                  19,200,133        14,776,880
Total tax credits: [8] Number                216,913           123,992
  Amount                                     237,202           133,617
  Child care credit: Number                   46,191            27,826
    Amount                                    20,023            12,568
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      465,791           243,788
  Amount                                   2,970,875         2,642,671
Total tax liability: [12] Number             467,028           244,054
  Amount                                   3,124,964         2,751,135
Tax due at time of filing: [14]
  Number                                     111,629            76,879
  Amount                                     236,397           217,908
Overpayments: [14] Number                    346,503           159,596
  Amount                                     914,342           481,073

      HAWAII

Number of returns                             77,914            39,241
  Number of joint returns                     54,294            33,331
  Number with paid
    preparer's signature                      46,081            23,092
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,771,226         3,371,171
  Salaries and wages in
    AGI: [5] Number                           68,606            35,005
    Amount                                 3,686,061         2,536,754
  Taxable interest: Number                    66,385            36,375
    Amount                                   120,526            84,991
  Tax-exempt interest: [6]
    Number                                     3,974             2,931
    Amount                                    20,580            16,425
  Dividends: Number                           29,454            20,048
    Amount                                    54,097            44,103
  Business or profession
    net income (less loss):
    Number                                    13,751             7,918
    Amount                                   127,268           105,143
  Number of farm returns                         934               507
  Net capital gain
    (less loss) in AGI: Number                21,669            15,142
    Amount                                    34,871            43,399
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      9,884             6,124
    Amount                                    87,106            74,430
  Pensions and annuities
    in AGI: Number                            20,356            11,719
    Amount                                   453,841           321,989
  Social Security benefits in AGI:
    Number                                    13,512             7,173
    Amount                                   149,277           100,596
  Total statutory adjustments:
    Number                                    16,513             7,893
    Amount                                    39,882            26,636
    Self-employment retirement
      plans: [6] Number                        1,042               952
      Amount                                   5,512             6,052
Total itemized deductions: [7]
  Number                                      50,121            31,945
  Amount                                     862,750           671,954
  Medical and dental expense:
    Number                                     5,773             1,900
    Amount                                    29,501            14,047
  Taxes paid: Number                          50,135            31,925
    Amount                                   205,424           184,287
  Interest paid: Number                       40,429            27,504
    Amount                                   455,541           358,935
  Contributions: Number                       46,262            30,053
    Amount                                    94,587            69,763
Taxable income: Number                        77,593            39,158
  Amount                                   3,127,189         2,326,748
Total tax credits: [8] Number                 38,345            20,963
  Amount                                      43,604            22,621
  Child care credit: Number                    7,728             4,804
    Amount                                     2,900             1,820
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       76,828            39,109
  Amount                                     481,242           410,898
Total tax liability: [12] Number              77,126            39,144
  Amount                                     507,614           430,600
Tax due at time of filing: [14]
  Number                                      20,102            13,387
  Amount                                      38,974            37,057
Overpayments: [14] Number                     54,005            23,101
  Amount                                     126,995            66,652

                 IDAHO

Number of returns                             76,471            32,211
  Number of joint returns                     64,277            29,175
  Number with paid
    preparer's signature                      45,542            19,154
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,657,381         2,752,028
  Salaries and wages in
    AGI: [5] Number                           69,194            29,252
    Amount                                 3,707,695         2,136,196
  Taxable interest: Number                    55,240            27,142
    Amount                                   113,326            70,056
  Tax-exempt interest: [6]
    Number                                     3,155             1,994
    Amount                                    19,723            12,969
  Dividends: Number                           24,636            14,814
    Amount                                    44,519            31,208
  Business or profession
    net income (less loss):
    Number                                    16,021             6,930
    Amount                                   122,288            78,004
  Number of farm returns                       4,040             1,763
  Net capital gain
    (less loss) in AGI: Number                21,588            12,894
    Amount                                    67,891            62,261
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      7,659             3,732
    Amount                                    78,748            53,671
  Pensions and annuities
    in AGI: Number                            16,731             7,271
    Amount                                   303,118           163,018
  Social Security benefits in AGI:
    Number                                    10,484             4,215
    Amount                                   117,242            57,583
  Total statutory adjustments:
    Number                                    21,202             7,580
    Amount                                    42,356            24,424
    Self-employment retirement
      plans: [6] Number                          738               611
      Amount                                   3,724             3,863
Total itemized deductions: [7]
  Number                                      56,728            28,649
  Amount                                     840,573           526,677
  Medical and dental expense:
    Number                                     8,591             2,697
    Amount                                    38,706            14,425
  Taxes paid: Number                          56,691            28,637
    Amount                                   241,049           180,700
  Interest paid: Number                       51,594            26,069
    Amount                                   378,178           217,078
  Contributions: Number                       49,218            26,452
    Amount                                   131,065            87,512
Taxable income: Number                        76,303            32,157
  Amount                                   3,023,861         1,917,210
Total tax credits: [8] Number                 41,471            18,047
  Amount                                      50,809            20,906
  Child care credit: Number                    7,950             3,039
    Amount                                     3,226             1,255
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       75,253            32,087
  Amount                                     433,322           330,386
Total tax liability: [12] Number              75,665            32,146
  Amount                                     463,516           348,703
Tax due at time of filing: [14]
  Number                                      20,182            11,601
  Amount                                      44,774            37,895
Overpayments: [14] Number                     53,619            19,114
  Amount                                     117,995            54,662

                ILLINOIS

Number of returns                            830,358           442,162
  Number of joint returns                    537,932           364,286
  Number with paid
    preparer's signature                     486,448           251,723
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               50,934,810        38,041,996
  Salaries and wages in
    AGI: [5] Number                          757,257           410,026
    Amount                                41,569,671        31,189,697
  Taxable interest: Number                   612,428           371,489
    Amount                                 1,356,109           935,444
  Tax-exempt interest: [6]
    Number                                    37,085            27,981
    Amount                                   216,237           186,742
  Dividends: Number                          296,420           211,798
    Amount                                   612,718           498,208
  Business or profession
    net income (less loss):
    Number                                   120,126            71,215
    Amount                                 1,073,330           866,471
  Number of farm returns                      16,463             7,429
  Net capital gain
    (less loss) in AGI:
    Number                                   212,271           155,040
    Amount                                   349,782           398,712
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     83,474            50,330
    Amount                                   870,585           708,150
  Pensions and annuities
    in AGI: Number                           179,954            97,748
    Amount                                 3,058,048         1,993,827
  Social Security benefits in AGI:
    Number                                   117,113            55,124
    Amount                                 1,316,139           833,576
  Total statutory adjustments:
    Number                                   167,647            81,404
    Amount                                   346,110           251,380
    Self-employment retirement
      plans: [6] Number                        7,736             7,512
      Amount                                  37,548            44,570
Total itemized deductions: [7]
  Number                                     500,085           350,006
  Amount                                   7,459,314         6,194,415
  Medical and dental expense:
    Number                                    59,079            23,669
    Amount                                   356,709           166,016
  Taxes paid: Number                         501,189           350,573
    Amount                                 2,211,275         2,016,871
  Interest paid: Number                      441,214           317,373
    Amount                                 3,341,470         2,757,574
  Contributions: Number                      448,271           327,539
    Amount                                   925,921           804,889
Taxable income: Number                       828,189           441,592
  Amount                                  35,203,722        27,555,236
Total tax credits: [8] Number                390,135           240,599
  Amount                                     441,005           265,110
  Child care credit: Number                   58,352            37,746
    Amount                                    27,020            17,464
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      823,348           441,235
  Amount                                   5,572,979         4,992,470
Total tax liability: [12] Number             825,350           441,581
  Amount                                   5,830,172         5,182,888
Tax due at time of filing: [14]
  Number                                     165,343           118,482
  Amount                                     346,822           328,827
Overpayments: [14] Number                    633,975           303,895
  Amount                                   1,732,400           997,101

                INDIANA

Number of returns                            427,993           197,818
  Number of joint returns                    335,768           177,945
  Number with paid
    preparer's signature                     253,962           112,433
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               26,199,979        16,945,226
  Salaries and wages in
    AGI: [5] Number                          399,447           185,939
    Amount                                21,942,425        14,091,855
  Taxable interest: Number                   310,066           166,942
    Amount                                   535,883           337,883
  Tax-exempt interest: [6]                    14,100             9,595
    Number                                    87,373            83,296
    Amount                                   124,373            81,164
  Dividends: Number
    Amount                                   214,304           164,001
  Business or profession
    net income (less loss):
    Number                                    67,681            33,332
    Amount                                   552,037           389,063
  Number of farm returns                      12,883             6,160
  Net capital gain
    (less loss) in AGI:
    Number                                   106,739            66,806
    Amount                                   269,472           231,102
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     37,693            20,538
    Amount                                   400,164           298,794
  Pensions and annuities
    in AGI: Number                            89,497            43,105
    Amount                                 1,309,772           760,118
  Social Security benefits in AGI:
    Number                                    54,420            23,208
    Amount                                   637,569           334,320
  Total statutory adjustments:
    Number                                    94,058            36,906
    Amount                                   151,790            96,198
    Self-employment retirement
      plans: [6] Number                        2,520             2,447
      Amount                                  11,024            14,049
Total itemized deductions: [7]
  Number                                     261,302           159,337
  Amount                                   3,470,574         2,542,872
  Medical and dental expense:
    Number                                    25,787             8,747
    Amount                                   139,459            56,259
  Taxes paid: Number                         262,306           159,761
    Amount                                 1,036,641           860,357
  Interest paid: Number                      241,695           147,766
    Amount                                 1,650,409         1,120,999
  Contributions: Number                      218,494           144,087
    Amount                                   455,932           378,987
Taxable income: Number                       427,373           197,668
  Amount                                  18,148,029        12,431,189
Total tax credits: [8] Number                215,491           108,381
  Amount                                     250,574           122,417
  Child care credit: Number                   34,721            19,022
    Amount                                    14,414             8,402
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      425,585           197,589
  Amount                                   2,734,981         2,215,296
Total tax liability: [12] Number             426,300           197,678
  Amount                                   2,865,957         2,304,168
Tax due at time of filing: [14]
  Number                                      79,114            53,745
  Amount                                     163,334           150,768
Overpayments: [14] Number                    337,351           137,127
  Amount                                     871,183           414,714

                  IOWA

Number of returns                            203,736            85,178
  Number of joint returns                    172,121            78,179
  Number with paid
    preparer's signature                     145,862            57,429
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               12,451,788         7,279,833
  Salaries and wages in
    AGI: [5] Number                          185,638            77,876
    Amount                                 9,921,635         5,703,769
  Taxable interest: Number                   163,979            76,126
    Amount                                   369,820           215,666
  Tax-exempt interest: [6]
    Number                                     9,779             6,080
    Amount                                    48,012            35,386
  Dividends: Number                           76,750            43,668
    Amount                                   125,837            92,677
  Business or profession
    net income (less loss):
    Number                                    38,075            16,236
    Amount                                   315,627           202,003
  Number of farm returns                      16,173             5,498
  Net capital gain
    (less loss) in AGI:
    Number                                    61,317            34,610
    Amount                                   144,542           124,325
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     21,617            10,776
    Amount                                   185,935           131,406
  Pensions and annuities
    in AGI: Number                            42,934            18,261
    Amount                                   593,789           322,819
  Social Security benefits in AGI:
    Number                                    30,602            12,061
    Amount                                   426,239           175,488
  Total statutory adjustments:
    Number                                    60,251            18,665
    Amount                                   113,330            60,311
    Self-employment retirement
      plans: [6] Number                        3,122             2,235
      Amount                                  13,971            13,441
Total itemized deductions: [7]
  Number                                     123,474            71,357
  Amount                                   1,605,072         1,136,906
  Medical and dental expense:
    Number                                    15,340             4,592
    Amount                                    96,106            32,344
  Taxes paid: Number                         123,764            71,425
    Amount                                   563,488           458,404
  Interest paid: Number                      108,033            62,596
    Amount                                   647,536           427,260
  Contributions: Number                      109,117            66,713
    Amount                                   198,515           157,475
Taxable income: Number                       203,470            85,118
  Amount                                   8,569,873         5,293,611
Total tax credits: [8] Number                110,546            49,639
  Amount                                     138,016            57,436
  Child care credit: Number                   26,963            10,066
    Amount                                    11,252             4,167
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      202,622            85,075
  Amount                                   1,244,194           927,356
Total tax liability: [12] Number             202,973            85,118
  Amount                                   1,329,908           977,475
Tax due at time of filing: [14]
  Number                                      50,075            28,910
  Amount                                     121,817            93,205
Overpayments: [14] Number                    145,243            52,023
  Amount                                     328,270           141,210

                 KANSAS

Number of returns                            178,698            85,177
  Number of joint returns                    142,175            76,507
  Number with paid
    preparer's signature                     113,423            51,986
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               10,946,066         7,299,433
  Salaries and wages in
    AGI: [5] Number                          162,226            78,118
    Amount                                 8,821,568         5,836,554
  Taxable interest: Number                   132,483            72,447
    Amount                                   299,134           186,491
  Tax-exempt interest: [6]
    Number                                     8,148             5,660
    Amount                                    50,002            40,732
  Dividends: Number                           62,605            40,283
    Amount                                   107,203            84,009
  Business or profession
    net income (less loss):
    Number                                    34,176            17,160
    Amount                                   284,344           204,708
  Number of farm returns                      11,520             4,737
  Net capital gain
    (less loss) in AGI:
    Number                                    50,178            31,749
    Amount                                   100,295            91,636
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     20,309            11,384
    Amount                                   196,081           156,480
  Pensions and annuities
    in AGI: Number                            39,476            19,805
    Amount                                   597,124           369,551
  Social Security benefits in AGI:
    Number                                    27,111            11,857
    Amount                                   320,449           173,624
  Total statutory adjustments:
    Number                                    47,651            18,648
    Amount                                    94,611            58,832
    Self-employment retirement
      plans: [6] Number                        2,050             1,758
      Amount                                   9,017            10,607
Total itemized deductions: [7]
  Number                                     104,222            70,502
  Amount                                   1,422,441         1,164,871
  Medical and dental expense:
    Number                                    15,733             5,833
    Amount                                    92,684            37,338
  Taxes paid: Number                         104,275            70,545
    Amount                                   443,879           424,972
  Interest paid: Number                       91,295            62,842
    Amount                                   589,499           461,563
  Contributions: Number                       91,575            65,218
    Amount                                   209,951           181,283
Taxable income: Number                       178,381            85,082
  Amount                                   7,548,954         5,294,232
Total tax credits: [8] Number                 93,287            47,666
  Amount                                     110,028            53,455
  Child care credit: Number                   19,344             9,141
    Amount                                     8,249             3,976
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      177,541            85,042
  Amount                                   1,127,232           938,390
Total tax liability: [12] Number             177,918            85,101
  Amount                                   1,199,102           985,183
Tax due at time of filing: [14]
  Number                                      41,887            26,111
  Amount                                      96,166            81,444
Overpayments: [14] Number                    129,404            54,697
  Amount                                     297,964           155,357

                KENTUCKY

Number of returns                            232,587           100,224
  Number of joint returns                    188,170            89,987
  Number with paid
    preparer's signature                     149,967            61,008
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               14,196,656         8,574,317
  Salaries and wages in
    AGI: [5] Number                          214,025            92,701
    Amount                                11,564,524         6,856,506
  Taxable interest: Number                   163,527            83,234
    Amount                                   335,163           203,100
  Tax-exempt interest: [6]
    Number                                     7,142             4,961
    Amount                                    48,155            38,521
  Dividends: Number                           65,125            41,424
    Amount                                   119,143            98,017
  Business or profession
    net income (less loss):
    Number                                    38,460            17,886
    Amount                                   302,944           214,299
  Number of farm returns                      16,882             6,948
  Net capital gain
    (less loss) in AGI:
    Number                                    62,039            35,859
    Amount                                   193,565           157,312
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     19,561            10,563
    Amount                                   201,322           147,262
  Pensions and annuities
    in AGI: Number                            55,640            25,441
    Amount                                   947,697           539,763
  Social Security benefits in AGI:
    Number                                    31,364            12,460
    Amount                                   344,136           166,310
  Total statutory adjustments:
    Number                                    53,432            20,005
    Amount                                    91,510            58,446
    Self-employment retirement
      plans: [6] Number
      Amount                                   1,566             1,483
Total itemized deductions: [7]
  Number                                       7,375             9,366
  Amount                                     157,179            86,330
  Medical and dental expense:
    Number                                 2,146,439         1,473,378
    Amount                                    15,550             4,828
  Taxes paid: Number                          77,156            30,814
    Amount                                   157,378            86,402
  Interest paid: Number                      760,923           583,833
    Amount                                   140,553            77,160
  Contributions: Number                      883,618           563,681
    Amount                                   136,885            80,005
Taxable income: Number                       289,130           218,990
  Amount                                     232,249           100,131
Total tax credits: [8] Number              9,687,476         6,159,448
  Amount                                     116,031            53,567
  Child care credit: Number                  126,213            57,457
    Amount                                    20,907            10,261
Earned income credit: [9] Number               8,449             4,424
  Amount                                          --                --
  Excess earned income credit                     --                --
    (refundable): [10]
    Number
    Amount                                        --                --
Income tax: [11] Number                           --                --
  Amount                                     231,476           100,085
Total tax liability: [12] Number           1,447,066         1,088,213
  Amount                                     231,843           100,145
Tax due at time of filing: [14]
  Number                                   1,522,544         1,138,352
  Amount                                      49,618            30,631
Overpayments: [14] Number                    103,430            89,967
  Amount                                     175,586            65,138

               LOUISIANA

Number of returns                            220,095           101,254
  Number of joint returns                    168,453            88,932
  Number with paid
    preparer's signature                     123,530            56,659
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               13,460,566         8,674,831
  Salaries and wages in
    AGI: [5] Number                          201,746            93,256
    Amount                                11,104,888         7,029,398
  Taxable interest: Number                   148,223            82,048
    Amount                                   295,799           196,431
  Tax-exempt interest: [6]
    Number                                     6,772             4,784
    Amount                                    53,240            46,144
  Dividends: Number                           62,940            41,842
    Amount                                   111,664            93,542
  Business or profession
    net income (less loss):
    Number                                    36,864            18,713
    Amount                                   282,768           221,464
  Number of farm returns                       5,686             3,003
  Net capital gain
    (less loss) in AGI:
    Number                                    46,595            31,437
    Amount                                    83,988            94,002
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     18,697            10,539
    Amount                                   221,240           170,179
  Pensions and annuities
    in AGI: Number                            48,101            23,582
    Amount                                   856,179           492,487
  Social Security benefits in AGI:
    Number                                    28,178            12,338
    Amount                                   300,392           161,312
  Total statutory adjustments:
    Number                                    46,976            20,217
    Amount                                    89,135            60,451
    Self-employment retirement
      plans: [6] Number                        1,479             1,507
      Amount                                   7,388            10,047
Total itemized deductions: [7]
  Number                                      99,301            65,071
  Amount                                   1,432,221         1,051,875
  Medical and dental expense:
    Number                                    19,851             7,223
    Amount                                   101,852            44,890
  Taxes paid: Number                          99,243            65,161
    Amount                                   212,023           200,403
  Interest paid: Number                       87,285            59,104
    Amount                                   608,459           454,045
  Contributions: Number                       87,512            59,834
    Amount                                   257,032           203,488
Taxable income: Number                       219,583           101,131
  Amount                                   9,427,037         6,492,428
Total tax credits: [8] Number                112,750            55,310
  Amount                                     125,090            60,444
  Child care credit: Number                   23,155            12,417
    Amount                                     9,905             5,394
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      218,731           101,063
  Amount                                   1,437,405         1,180,165
Total tax liability: [12] Number             219,218           101,156
  Amount                                   1,508,381         1,231,203
Tax due at time of filing: [14]
  Number                                      50,236            32,927
  Amount                                     104,905            98,026
Overpayments: [14] Number                    162,649            63,770
  Amount                                     400,032           183,240

                 MAINE

Number of returns                             84,654            34,910
  Number of joint returns                     69,077            31,093
  Number with paid
    preparer's signature                      47,397            19,571
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                5,161,112         2,979,364
  Salaries and wages in
    AGI: [5] Number                           77,514            31,936
    Amount                                 4,146,485         2,331,994
  Taxable interest: Number                    70,693            32,219
    Amount                                   117,732            69,609
  Tax-exempt interest: [6]
    Number                                     3,487             2,308
    Amount                                    22,456            16,458
  Dividends: Number                           28,083            15,780
    Amount                                    70,041            51,096
  Business or profession
    net income (less loss):
    Number                                    16,998             7,061
    Amount                                   184,072           115,534
  Number of farm returns                         788               335
  Net capital gain
    (less loss) in AGI:
    Number                                    21,529            12,740
    Amount                                    67,882            69,060
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      7,960             3,920
    Amount                                    76,913            52,096
  Pensions and annuities
    in AGI: Number                            18,334             8,023
    Amount                                   325,946           169,877
  Social Security benefits in AGI:
    Number                                    11,410             4,422
    Amount                                   117,069            56,572
  Total statutory adjustments:
    Number                                    24,183             8,260
    Amount                                    53,547            31,354
    Self-employment retirement
      plans: [6] Number                        1,269               950
      Amount                                   6,107             6,181
Total itemized deductions: [7]
  Number                                      55,954            30,791
  Amount                                     779,270           520,872
  Medical and dental expense:
    Number                                     6,533             2,153
    Amount                                    47,225            14,789
  Taxes paid: Number                          56,098            30,803
    Amount                                   308,031           239,341
  Interest paid: Number                       50,149            27,284
    Amount                                   307,133           186,881
  Contributions: Number                       49,787            28,598
    Amount                                    70,256            51,265
Taxable income: Number                        84,427            34,855
  Amount                                   3,524,270         2,138,788
Total tax credits: [8] Number                 42,133            19,242
  Amount                                      48,386            21,095
  Child care credit: Number                    8,585             3,725
    Amount                                     3,789             1,637
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       84,141            34,836
  Amount                                     522,054           376,484
Total tax liability: [12] Number              84,296            34,867
  Amount                                     557,416           398,077
Tax due at time of filing: [14]
  Number                                      18,976            10,660
  Amount                                      41,098            33,497
Overpayments: [14] Number                     62,634            22,564
  Amount                                     142,913            65,986

                MARYLAND

Number of returns                            382,046           224,071
  Number of joint returns                    213,976           175,490
  Number with paid
    preparer's signature                     195,462           110,657
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               23,496,194        19,329,897
  Salaries and wages in
    AGI: [5] Number                          344,099           206,159
    Amount                                19,075,952        15,834,416
  Taxable interest: Number                   277,872           188,063
    Amount                                   475,394           365,600
  Tax-exempt interest: [6]
    Number                                    17,201            14,104
    Amount                                   138,589            91,122
  Dividends: Number                          123,277            98,033
    Amount                                   261,133           234,853
  Business or profession
    net income (less loss):
    Number                                    59,179            40,021
    Amount                                   466,461           420,655
  Number of farm returns                       2,334             1,544
  Net capital gain
    (less loss) in AGI:
    Number                                    91,823            75,015
    Amount                                   130,491           158,819
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     35,049            24,410
    Amount                                   312,092           281,548
  Pensions and annuities
    in AGI: Number                            89,273            55,532
    Amount                                 1,944,542         1,413,281
  Social Security benefits in AGI:
    Number                                    54,350            28,643
    Amount                                   574,557           364,890
  Total statutory adjustments:
    Number                                    73,920            41,274
    Amount                                   151,876           126,441
    Self-employment retirement
      plans: [6] Number                        3,651             4,071
      Amount                                  18,170            24,072
Total itemized deductions: [7]
  Number                                     298,479           206,152
  Amount                                   5,151,640         4,286,388
  Medical and dental expense:
    Number                                    37,786            15,242
    Amount                                   283,221           111,470
  Taxes paid: Number                         298,725           206,200
    Amount                                 1,663,003         1,572,974
  Interest paid: Number                      251,920           181,488
    Amount                                 2,108,574         1,773,103
  Contributions: Number                      274,026           194,565
    Amount                                   703,215           576,806
Taxable income: Number                       380,544           223,695
  Amount                                  15,328,777        13,154,047
Total tax credits: [8] Number                164,636           116,092
  Amount                                     180,269           128,358
  Child care credit: Number                   32,535            26,215
    Amount                                    15,943            13,347
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      377,363           223,402
  Amount                                   2,447,377         2,343,820
Total tax liability: [12] Number             378,696           223,634
  Amount                                   2,554,243         2,432,527
Tax due at time of filing: [14]
  Number                                      78,918            58,844
  Amount                                     147,386           142,174
Overpayments: [14] Number                    292,240           157,300
  Amount                                     755,861           492,973

             MASSACHUSETTS

Number of returns                            453,820           265,519
  Number of joint returns                    269,996           209,942
  Number with paid
    preparer's signature                     267,316           156,274
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               27,891,452        22,899,316
  Salaries and wages in
    AGI: [5] Number                          415,357           247,699
    Amount                                22,639,010        18,936,352
  Taxable interest: Number                   365,754           237,608
    Amount                                   694,977           483,311
  Tax-exempt interest: [6]
    Number                                    20,914            16,769
    Amount                                   124,115           108,794
  Dividends: Number                          161,502           121,783
    Amount                                   343,121           288,097
  Business or profession
    net income (less loss):
    Number                                    74,049            48,379
    Amount                                 1,017,507           833,350
  Number of farm returns                         799               453
  Net capital gain
    (less loss) in AGI:
    Number                                   119,455            93,406
    Amount                                   214,613           273,983
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     43,400            26,432
    Amount                                   411,258           347,089
  Pensions and annuities
    in AGI: Number                            88,600            49,921
    Amount                                 1,510,857           960,228
  Social Security benefits in AGI:
    Number                                    64,321            30,833
    Amount                                   706,805           413,453
  Total statutory adjustments:
    Number                                   105,147            55,411
    Amount                                   251,801           196,166
    Self-employment retirement
      plans: [6] Number                        6,998             6,819
      Amount                                  35,459            43,512
Total itemized deductions: [7]
  Number                                     287,955           223,930
  Amount                                   4,368,054         4,067,596
  Medical and dental expense:
    Number                                    31,857            12,898
    Amount                                   192,186           100,333
  Taxes paid: Number                         288,515           224,094
    Amount                                 1,624,085         1,665,086
  Interest paid: Number                      242,988           191,877
    Amount                                 1,857,913         1,680,175
  Contributions: Number                      267,925           212,326
    Amount                                   401,483           378,881
Taxable income: Number                       452,306           265,018
  Amount                                  19,416,914        16,454,969
Total tax credits: [8] Number                195,444           139,980
  Amount                                     213,863           153,186
  Child care credit: Number                   28,189            24,792
    Amount                                    11,626            11,182
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      450,155           264,833
  Amount                                   3,172,029         3,001,644
Total tax liability: [12] Number             451,358           265,068
  Amount                                   3,355,874         3,146,688
Tax due at time of filing: [14]
  Number                                     103,409            73,341
  Amount                                     215,922           204,384
Overpayments: [14] Number                    334,197           181,403
  Amount                                     882,954           612,219

                MICHIGAN

Number of returns                            683,826           365,511
  Number of joint returns                    473,421           311,231
  Number with paid
    preparer's signature                     402,888           209,437
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               42,009,373        31,436,935
  Salaries and wages in
    AGI: [5] Number                          632,932           343,769
    Amount                                34,431,677        26,181,998
  Taxable interest: Number                   504,813           309,214
    Amount                                   894,698           608,313
  Tax-exempt interest: [6]
    Number                                    25,045            18,320
    Amount                                   133,927           103,188
  Dividends: Number                          220,457           157,112
    Amount                                   426,992           340,537
  Business or profession
    net income (less loss):
    Number                                   100,310            56,597
    Amount                                   822,030           625,098
  Number of farm returns                       8,687             4,405
  Net capital gain
    (less loss) in AGI:
    Number                                   162,114           116,665
    Amount                                   303,693           319,774
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     64,484            38,272
    Amount                                   689,251           538,938
  Pensions and annuities
    in AGI: Number                           147,632            78,444
    Amount                                 2,719,992         1,680,580
  Social Security benefits in AGI:
    Number                                    92,574            43,719
    Amount                                 1,108,097           640,109
  Total statutory adjustments:
    Number                                   134,183            59,370
    Amount                                   249,620           171,479
    Self-employment retirement
      plans: [6] Number                        5,155             4,692
      Amount                                  23,836            27,812
Total itemized deductions: [7]
  Number                                     455,638           309,411
  Amount                                   6,490,807         5,312,558
  Medical and dental expense:
    Number                                    30,877            10,849
    Amount                                   169,617            73,139
  Taxes paid: Number                         457,020           309,993
    Amount                                 2,097,241         1,876,005
  Interest paid: Number                      413,587           264,625
    Amount                                 2,956,951         2,329,693
  Contributions: Number                      411,259           292,359
    Amount                                   857,595           742,388
Taxable income: Number                       682,547           365,225
  Amount                                  28,813,347        22,642,096
Total tax credits: [8] Number                332,572           201,314
  Amount                                     378,498           223,232
  Child care credit: Number                   46,961            32,105
    Amount                                    19,270            13,839
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      678,780           364,998
  Amount                                   4,470,798         4,055,476
Total tax liability: [12] Number             680,311           365,175
  Amount                                   4,657,683         4,188,305
Tax due at time of filing: [14]
  Number                                     124,031            86,359
  Amount                                     239,891           219,490
Overpayments: [14] Number                    538,313           265,356
  Amount                                   1,463,292           876,093

               MINNESOTA

Number of returns                            375,166           196,556
  Number of joint returns                    279,758           173,129
  Number with paid
    preparer's signature                     226,385           113,047
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               23,060,091        16,878,520
  Salaries and wages in
    AGI: [5] Number                          345,007           183,981
    Amount                                18,676,776        13,805,865
  Taxable interest: Number                   281,080           165,918
    Amount                                   461,124           298,468
  Tax-exempt interest: [6]
    Number                                    17,469            12,631
    Amount                                    86,309            66,609
  Dividends: Number                          142,003            97,891
    Amount                                   209,703           166,456
  Business or profession
    net income (less loss):
    Number                                    69,266            36,270
    Amount                                   633,493           445,904
  Number of farm returns                      14,678             5,534
  Net capital gain
    (less loss) in AGI:
    Number                                   104,338            72,777
    Amount                                   211,353           214,765
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     38,949            22,438
    Amount                                   368,758           280,559
  Pensions and annuities
    in AGI: Number                            74,761            39,435
    Amount                                 1,395,112           901,165
  Social Security benefits in AGI:
    Number                                    50,163            22,213
    Amount                                   560,650           299,363
  Total statutory adjustments:
    Number                                   101,587            39,086
    Amount                                   195,851           124,227
    Self-employment retirement
      plans: [6] Number                        5,603             4,602
      Amount                                  25,318            26,744
Total itemized deductions: [7]
  Number                                     273,099           179,380
  Amount                                   3,960,810         3,196,658
  Medical and dental expense:
    Number                                    31,003            10,978
    Amount                                   167,079            66,193
  Taxes paid: Number                         273,388           179,456
    Amount                                 1,297,371         1,205,363
  Interest paid: Number                      245,494           162,124
    Amount                                 1,815,593         1,365,269
  Contributions: Number                      251,222           171,524
    Amount                                   456,641           403,221
Taxable income: Number                       374,320           196,313
  Amount                                  15,471,207        11,873,447
Total tax credits: [8] Number                188,428           112,149
  Amount                                     230,836           130,761
  Child care credit: Number                   38,503            21,925
    Amount                                    15,549             9,019
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      371,869           196,173
  Amount                                   2,323,832         2,073,450
Total tax liability: [12] Number             372,994           196,319
  Amount                                   2,469,512         2,168,109
Tax due at time of filing: [14]
  Number                                      91,107            61,241
  Amount                                     192,818           167,107
Overpayments: [14] Number                    271,990           127,975
  Amount                                     609,180           348,144

              MISSISSIPPI

Number of returns                            125,687            52,864
  Number of joint returns                    102,091            47,672
  Number with paid
    preparer's signature                      78,303            32,595
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                7,670,106         4,522,279
  Salaries and wages in
    AGI: [5] Number                          114,744            48,267
    Amount                                 6,215,021         3,534,115
  Taxable interest: Number                    81,013            41,650
    Amount                                   184,926           119,493
  Tax-exempt interest: [6]
    Number                                     3,197             2,207
    Amount                                    21,411            23,030
  Dividends: Number                           33,414            20,973
    Amount                                    61,658            48,545
  Business or profession
    net income (less loss):
    Number                                    22,087            10,212
    Amount                                   196,419           129,208
  Number of farm returns                       7,579             3,716
  Net capital gain
    (less loss) in AGI:
    Number                                    25,398            15,923
    Amount                                    64,558            63,100
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     10,263             5,379
    Amount                                   106,153            79,543
  Pensions and annuities
    in AGI: Number                            31,017            14,731
    Amount                                   540,418           328,177
  Social Security benefits in AGI:
    Number                                    18,961             8,259
    Amount                                   208,187           113,883
  Total statutory adjustments:
    Number                                    29,353            11,646
    Amount                                    55,722            33,806
    Self-employment retirement
      plans: [6] Number                          759               726
      Amount                                   3,455             4,651
Total itemized deductions: [7]
  Number                                       71158             41073
  Amount                                   1,008,025           690,811
  Medical and dental expense:
    Number                                    14,482             4,791
    Amount                                    64,973            25,465
  Taxes paid: Number                          71,216            41,077
    Amount                                   215,137           177,149
  Interest paid: Number                       62,076            36,278
    Amount                                   390,844           258,675
  Contributions: Number                       63,405            38,056
    Amount                                   208,133           154,629
Taxable income: Number                       125,408            52,781
  Amount                                   5,264,573         3,302,601
Total tax credits: [8] Number                 63,931            27,364
  Amount                                      70,533            29,541
  Child care credit: Number                   13,765             5,885
    Amount                                     5,948             2,660
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      124,915            52,746
  Amount                                     786,610           591,041
Total tax liability: [12] Number             125,181            52,809
  Amount                                     834,515           621,199
Tax due at time of filing: [14]
  Number                                      33,079            19,569
  Amount                                      71,634            61,195
Overpayments: [14] Number                     88,478            30,822
  Amount                                     201,693            84,877

                MISSOURI

Number of returns                            350,205           163,818
  Number of joint returns                    268,142           143,947
  Number with paid
    preparer's signature                     220,497            98,481
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               21,423,354        14,044,955
  Salaries and wages in
    AGI: [5] Number                          318,199           150,928
    Amount                                17,240,761        11,286,163
  Taxable interest: Number                   250,291           134,834
    Amount                                   571,393           347,452
  Tax-exempt interest: [6]
    Number                                    15,615            10,413
    Amount                                    99,458            81,273
  Dividends: Number                          124,371            78,103
    Amount                                   245,488           185,969
  Business or profession
    net income (less loss):
    Number                                    58,887            28,976
    Amount                                   513,630           364,565
  Number of farm returns                      18,490             7,039
  Net capital gain
    (less loss) in AGI:
    Number                                    94,872            59,391
    Amount                                   217,512           201,610
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     37,335            20,342
    Amount                                   383,326           287,618
  Pensions and annuities
    in AGI: Number                            83,042            39,155
    Amount                                 1,415,247           802,014
  Social Security benefits in AGI:
    Number                                    52,965            21,989
    Amount                                   587,683           298,861
  Total statutory adjustments:
    Number                                    83,360            32,343
    Amount                                   156,893            98,398
    Self-employment retirement
      plans: [6] Number                        3,034             2,732
      Amount                                  14,193            16,972
Total itemized deductions: [7]
  Number                                     219,280           137,355
  Amount                                   3,007,758         2,280,256
  Medical and dental expense:
    Number                                    26,286             9,115
    Amount                                   149,988            62,160
  Taxes paid: Number                         219,764           137,503
    Amount                                   901,607           791,379
  Interest paid: Number                      196,044           123,926
    Amount                                 1,315,795           945,423
  Contributions: Number                      189,375           125,934
    Amount                                   418,651           331,299
Taxable income: Number                       349,537           163,617
  Amount                                  14,778,981        10,195,613
Total tax credits: [8] Number                173,905            90,013
  Amount                                     196,606            99,010
  Child care credit: Number                   34,916            18,300
    Amount                                    14,581             8,046
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      348,047           163,514
  Amount                                   2,241,423         1,818,554
Total tax liability: [12] Number             348,740           163,639
  Amount                                   2,362,634         1,898,746
Tax due at time of filing: [14]
  Number                                      79,874            50,771
  Amount                                     165,854           145,748
Overpayments: [14] Number                    258,219           106,203
  Amount                                     622,943           314,913

                MONTANA

Number of returns                             51,477            19,530
  Number of joint returns                     43,059            17,510
  Number with paid
    preparer's signature                      33,646            13,010
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,130,102         1,663,853
  Salaries and wages in
    AGI: [5] Number                           45,327            17,000
    Amount                                 2,322,193         1,158,659
  Taxable interest: Number                    41,383            17,330
    Amount                                   107,077            61,853
  Tax-exempt interest: [6]
    Number                                     3,562             2,112
    Amount                                    23,844            15,811
  Dividends: Number                           21,034            10,457
    Amount                                    42,822            30,728
  Business or profession
    net income (less loss):
    Number                                    11,813             4,589
    Amount                                   111,834            65,173
  Number of farm returns                       3,104             1,211
  Net capital gain
    (less loss) in AGI:
    Number                                    18,107             9,189
    Amount                                    69,814            59,873
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,817             2,716
    Amount                                    57,837            40,184
  Pensions and annuities
    in AGI: Number                            12,172             4,859
    Amount                                   223,101           109,540
  Social Security benefits in AGI:
    Number                                     8,176             3,306
    Amount                                    89,985            44,119
  Total statutory adjustments:
    Number                                    16,657             5,476
    Amount                                    38,362            20,788
    Self-employment retirement
      plans: [6] Number                          881               592
      Amount                                   4,201             4,061
Total itemized deductions: [7]
  Number                                      35,105            16,583
  Amount                                     486,264           280,301
  Medical and dental expense:
    Number                                     6,922             2,098
    Amount                                    32,142            11,957
  Taxes paid: Number                          35,134            16,596
    Amount                                   159,599           106,294
  Interest paid: Number                       30,490            14,250
    Amount                                   201,731           105,528
  Contributions: Number                       30,949            15,319
    Amount                                    55,331            37,669
Taxable income: Number                        51,362            19,496
  Amount                                   2,107,530         1,198,738
Total tax credits: [8] Number                 26,992            10,772
  Amount                                      31,206            11,778
  Child care credit: Number                    4,972             1,660
    Amount                                     1,769               603
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       51,021            19,470
  Amount                                     306,895           209,763
Total tax liability: [12] Number              51,183            19,495
  Amount                                     332,674           224,217
Tax due at time of filing: [14]
  Number                                      14,951             7,747
  Amount                                      36,600            27,828
Overpayments: [14] Number                     33,672            10,255
  Amount                                      74,367            29,978

                NEBRASKA

Number of returns                            114,762            49,748
  Number of joint returns                     95,009            45,132
  Number with paid
    preparer's signature                      73,158            30,410
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                7,014,087         4,256,860
  Salaries and wages in
    AGI: [5] Number                          104,763            45,667
    Amount                                 5,612,720         3,344,889
  Taxable interest: Number                    88,757            43,634
    Amount                                   201,229           120,852
  Tax-exempt interest: [6]
    Number                                     6,302             3,890
    Amount                                    39,047            27,448
  Dividends: Number                           43,211            25,419
    Amount                                    65,708            49,957
  Business or profession
    net income (less loss):
    Number                                    21,986             9,762
    Amount                                   175,053           109,011
  Number of farm returns                       7,882             2,789
  Net capital gain
    (less loss) in AGI:
    Number                                    37,211            21,818
    Amount                                    86,177            75,769
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     12,761             6,372
    Amount                                   113,698            77,285
  Pensions and annuities
    in AGI: Number                            23,155            10,973
    Amount                                   343,162           208,740
  Social Security benefits in AGI:
    Number                                    16,635             6,917
    Amount                                   192,111            98,821
  Total statutory adjustments:
    Number                                    35,007            11,478
    Amount                                    68,183            35,955
    Self-employment retirement
      plans: [6] Number                        1,462             1,148
      Amount                                   6,667             6,582
Total itemized deductions: [7]
  Number                                      69,014            41,818
  Amount                                     950,939           706,308
  Medical and dental expense:
    Number                                     9,377             3,147
    Amount                                    60,355            22,158
  Taxes paid: Number                          68,988            41,806
    Amount                                   325,366           278,616
  Interest paid: Number                       60,390            36,854
    Amount                                   383,287           261,812
  Contributions: Number                       62,781            39,868
    Amount                                   125,914           103,852
Taxable income: Number                       114,549            49,683
  Amount                                   4,776,746         3,054,598
Total tax credits: [8] Number                 62,833            29,137
  Amount                                      76,495            33,719
  Child care credit: Number                   15,384             6,279
    Amount                                     6,514             2,652
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      113,936            49,654
  Amount                                     695,880           532,701
Total tax liability: [12] Number             114,208            49,684
  Amount                                     744,601           560,014
Tax due at time of filing: [14]
  Number                                      28,194            16,093
  Amount                                      73,826            56,794
Overpayments: [14] Number                     81,983            31,174
  Amount                                     185,228            88,704

      NEVADA

Number of returns                            139,021            65,012
  Number of joint returns                     94,634            53,474
  Number with paid
    preparer's signature                      78,451            36,713
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                8,489,376         5,574,871
  Salaries and wages in
    AGI: [5] Number                          125,494            58,713
    Amount                                 6,783,822         4,341,357
  Taxable interest: Number                    81,665            47,048
    Amount                                   184,478           133,634
  Tax-exempt interest: [6]
    Number                                     4,205             2,879
    Amount                                    40,514            30,827
  Dividends: Number                           36,095            23,780
    Amount                                    82,744            66,133
  Business or profession
    net income (less loss):
    Number                                    20,664            11,269
    Amount                                   179,524           134,059
  Number of farm returns                         718               421
  Net capital gain
    (less loss) in AGI:
    Number                                    29,598            19,793
    Amount                                    58,127            77,488
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     12,461             7,156
    Amount                                   142,124           119,258
  Pensions and annuities
    in AGI: Number                            35,495            18,625
    Amount                                   704,870           454,891
  Social Security benefits in AGI:
    Number                                    21,711            10,089
    Amount                                   228,391           126,082
  Total statutory adjustments:
    Number                                    26,991            12,697
    Amount                                    63,260            43,633
    Self-employment retirement
      plans: [6] Number                          944               840
      Amount                                   5,468             6,081
Total itemized deductions: [7]
  Number                                      89,158            51,201
  Amount                                   1,383,371           953,260
  Medical and dental expense:
    Number                                    11,492             4,377
    Amount                                    54,754            25,363
  Taxes paid: Number                          87,485            50,637
    Amount                                   165,212           120,044
  Interest paid: Number                       82,736            48,409
    Amount                                   812,704           541,494
  Contributions: Number                       79,717            47,578
    Amount                                   151,920           117,149
Taxable income: Number                       138,551            64,851
  Amount                                   5,757,388         4,015,963
Total tax credits: [8] Number                 63,343            31,278
  Amount                                      71,398            34,226
  Child care credit: Number                   12,422             7,314
    Amount                                     5,793             3,544
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      137,699            64,797
  Amount                                     899,146           730,244
Total tax liability: [12] Number             138,092            64,873
  Amount                                     940,071           759,835
Tax due at time of filing: [14]
  Number                                      34,951            22,165
  Amount                                      73,054            66,163
Overpayments: [14] Number                     99,804            40,074
  Amount                                     241,110           120,214

      NEW HAMPSHIRE

Number of returns                             97,742            54,120
  Number of joint returns                     72,291            46,561
  Number with paid
    preparer's signature                      51,944            28,104
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                6,009,284         4,653,474
  Salaries and wages in
    AGI: [5] Number                           89,766            50,397
    Amount                                 4,912,626         3,839,707
  Taxable interest: Number                    78,567            48,947
    Amount                                   121,693            86,309
  Tax-exempt interest: [6]
    Number                                     3,833             2,924
    Amount                                    25,976            22,613
  Dividends: Number                           33,653            24,987
    Amount                                    72,949            61,782
  Business or profession
    net income (less loss):
    Number                                    17,593             9,961
    Amount                                   248,741           182,736
  Number of farm returns                         396               231
  Net capital gain
    (less loss) in AGI:
    Number                                    25,616            19,670
    Amount                                    55,179            70,087
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      9,037             5,597
    Amount                                    89,180            74,480
  Pensions and annuities
    in AGI: Number                            19,900            11,270
    Amount                                   332,079           219,104
  Social Security benefits in AGI:
    Number                                    12,851             5,954
    Amount                                   143,566            82,620
  Total statutory adjustments:
    Number                                    25,817            11,869
    Amount                                    59,834            44,809
    Self-employment retirement
      plans: [6] Number                        1,589             1,375
      Amount                                   7,774             9,446
Total itemized deductions: [7]
  Number                                      56,199            41,863
  Amount                                     788,558           689,054
  Medical and dental expense:
    Number                                     6,164             2,433
    Amount                                    38,043            18,066
  Taxes paid: Number                          56,179            41,876
    Amount                                   253,438           238,836
  Interest paid: Number                       51,396            38,832
    Amount                                   383,915           326,076
  Contributions: Number                       49,447            38,685
    Amount                                    67,940            66,708
Taxable income: Number                        97,513            54,056
  Amount                                   4,197,015         3,425,104
Total tax credits: [8] Number                 48,052            30,397
  Amount                                      54,976            34,264
  Child care credit: Number                    8,539             5,843
    Amount                                     3,706             2,669
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       97,146            54,030
  Amount                                     648,745           617,654
Total tax liability: [12] Number              97,350            54,060
  Amount                                     694,998           650,796
Tax due at time of filing: [14]
  Number                                      21,139            15,799
  Amount                                      46,190            44,662
Overpayments: [14] Number                     73,005            36,004
  Amount                                     183,936           110,374

               NEW JERSEY

Number of returns                            574,319           355,829
  Number of joint returns                    320,094           273,112
  Number with paid
    preparer's signature                     353,911           219,610
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               35,392,300        30,735,294
  Salaries and wages in
    AGI: [5] Number                          517,134           329,146
    Amount                                28,559,866        25,330,630
  Taxable interest: Number                   435,276           302,339
    Amount                                   974,188           721,375
  Tax-exempt interest: [6]
    Number                                    30,663            24,256
    Amount                                   235,338           204,611
  Dividends: Number                          225,114           178,362
    Amount                                   513,742           432,046
  Business or profession
    net income (less loss):
    Number                                    75,660            54,488
    Amount                                   888,008           781,144
  Number of farm returns                       1,639             1,217
  Net capital gain
    (less loss) in AGI:
    Number                                   164,017           133,288
    Amount                                   181,088           223,631
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     57,077            37,649
    Amount                                   572,573           504,936
  Pensions and annuities
    in AGI: Number                           121,508            75,845
    Amount                                 2,153,976         1,558,184
  Social Security benefits in AGI:
    Number                                    95,140            50,381
    Amount                                 1,171,319           756,361
  Total statutory adjustments:
    Number                                   111,438            66,127
    Amount                                   277,165           227,701
    Self-employment retirement
      plans: [6] Number                        5,769             6,103
      Amount                                  30,910            40,635
Total itemized deductions: [7]
  Number                                     384,711           300,733
  Amount                                   6,252,152         5,772,239
  Medical and dental expense:
    Number                                    62,378            27,451
    Amount                                   316,922           164,392
  Taxes paid: Number                         385,912           301,280
    Amount                                 2,201,508         2,223,769
  Interest paid: Number                      310,592           255,480
    Amount                                 2,368,109         2,225,675
  Contributions: Number                      362,824           288,734
    Amount                                   712,587           663,070
Taxable income: Number                       572,251           355,233
  Amount                                  24,140,575        21,775,188
Total tax credits: [8] Number                248,251           186,278
  Amount                                     271,504           202,709
  Child care credit: Number                   37,429            33,024
    Amount                                    17,666            16,037
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      568,257           354,912
  Amount                                   3,948,573         3,976,305
Total tax liability: [12] Number             570,106           355,212
  Amount                                   4,127,282         4,126,620
Tax due at time of filing: [14]
  Number                                     117,769            88,158
  Amount                                     235,399           237,614
Overpayments: [14] Number                    433,362           251,934
  Amount                                   1,223,358           881,066

               NEW MEXICO

Number of returns                             98,580            47,164
  Number of joint returns                     71,994            39,664
  Number with paid
    preparer's signature                      51,503            23,869
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                6,026,174         4,051,545
  Salaries and wages in
    AGI: [5] Number                           86,260            41,486
    Amount                                 4,591,677         2,995,335
  Taxable interest: Number                    68,633            39,088
    Amount                                   154,613           104,472
  Tax-exempt interest: [6]
    Number                                     4,736             3,570
    Amount                                    31,058            25,470
  Dividends: Number                           32,738            21,775
    Amount                                    74,608            61,608
  Business or profession
    net income (less loss):
    Number                                    18,850            10,176
    Amount                                   187,375           142,689
  Number of farm returns                       2,458             1,330
  Net capital gain
    (less loss) in AGI:
    Number                                    25,226            17,206
    Amount                                    77,194            87,312
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     10,227             5,948
    Amount                                   107,831            86,590
  Pensions and annuities
    in AGI: Number                            26,846            14,042
    Amount                                   576,188           368,025
  Social Security benefits in AGI:
    Number                                    16,016             7,712
    Amount                                   172,065           101,267
  Total statutory adjustments:
    Number                                    23,842            11,112
    Amount                                    53,551            37,880
    Self-employment retirement
      plans: [6] Number                        1,110             1,048
      Amount                                   6,013             7,481
Total itemized deductions: [7]
  Number                                      59,066            37,923
  Amount                                     856,156           656,294
  Medical and dental expense:
    Number                                     9,434             3,592
    Amount                                    47,903            22,152
  Taxes paid: Number                          58,950            37,872
    Amount                                   201,978           191,567
  Interest paid: Number                       53,057            34,031
    Amount                                   423,538           303,553
  Contributions: Number                       50,396            34,103
    Amount                                   104,973            89,580
Taxable income: Number                        98,336            47,097
  Amount                                   4,148,710         2,952,526
Total tax credits: [8] Number                 51,458            26,536
  Amount                                      54,267            26,863
  Child care credit: Number                    7,105             3,771
    Amount                                     2,958             1,639
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       97,887            47,063
  Amount                                     636,477           534,752
Total tax liability: [12] Number              98,083            47,097
  Amount                                     677,634           564,001
Tax due at time of filing: [14]
  Number                                      29,113            18,651
  Amount                                      67,929            64,474
Overpayments: [14] Number                     65,594            26,076
  Amount                                     150,356            74,963

                NEW YORK

Number of returns                          1,135,191           601,960
  Number of joint returns                    622,958           435,997
  Number with paid
    preparer's signature                     720,081           390,349
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               69,558,635        51,815,824
  Salaries and wages in
    AGI: [5] Number                        1,027,919           551,908
    Amount                                56,477,617        41,887,132
  Taxable interest: Number                   905,373           538,065
    Amount                                 1,774,066         1,272,268
  Tax-exempt interest: [6]
    Number                                    63,958            48,164
    Amount                                   501,079           423,991
  Dividends: Number                          426,585           297,380
    Amount                                   884,468           731,156
  Business or profession
    net income (less loss):
    Number                                   158,613            98,714
    Amount                                 1,531,035         1,280,200
  Number of farm returns                       4,610             2,143
  Net capital gain
    (less loss) in AGI:
    Number                                   317,968           226,636
    Amount                                   384,719           459,329
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    109,452            66,396
    Amount                                 1,066,661           875,118
  Pensions and annuities
    in AGI: Number                           247,390           139,419
    Amount                                 4,695,083         3,271,029
  Social Security benefits in AGI:
    Number                                   176,271            90,153
    Amount                                 2,155,356         1,349,531
  Total statutory adjustments:
    Number                                   227,061           110,062
    Amount                                   509,206           381,654
    Self-employment retirement
      plans: [6] Number                       12,735            12,396
      Amount                                  73,503            87,361
Total itemized deductions: [7]
  Number                                     800,869           531,130
  Amount                                  12,563,160        10,291,836
  Medical and dental expense:
    Number                                    95,934            38,320
    Amount                                   638,955           282,084
  Taxes paid: Number                         801,422           531,267
    Amount                                 4,827,315         4,562,116
  Interest paid: Number                      544,209           395,497
    Amount                                 3,723,113         3,054,261
  Contributions: Number                      758,255           510,421
    Amount                                 1,626,097         1,271,323
Taxable income: Number                     1,130,974           600,570
  Amount                                  47,250,905        36,567,962
Total tax credits: [8] Number                493,972           303,933
  Amount                                     549,443           330,388
  Child care credit: Number                   77,031            49,710
    Amount                                    36,981            23,573
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                    1,122,512           599,914
  Amount                                   7,672,740         6,738,667
Total tax liability: [12] Number           1,126,017           600,631
  Amount                                   7,995,967         6,992,099
Tax due at time of filing: [14]
  Number                                     228,040           149,974
  Amount                                     471,979           427,373
Overpayments: [14] Number                    861,583           420,979
  Amount                                   2,429,797         1,482,936

             NORTH CAROLINA

Number of returns                            478,718           229,443
  Number of joint returns                    370,947           201,066
  Number with paid
    preparer's signature                     287,313           131,108
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               29,294,682        19,691,016
  Salaries and wages in
    AGI: [5] Number                          436,209           209,566
    Amount                                23,487,679        15,517,868
  Taxable interest: Number                   345,344           192,898
    Amount                                   628,197           431,987
  Tax-exempt interest: [6]
    Number                                    17,184            12,766
    Amount                                   112,112            89,812
  Dividends: Number                          153,959           104,973
    Amount                                   324,680           269,396
  Business or profession
    net income (less loss):
    Number                                    84,943            43,208
    Amount                                   709,128           508,549
  Number of farm returns                       9,870             4,808
  Net capital gain
    (less loss) in AGI:
    Number                                   112,452            79,318
    Amount                                   253,777           273,992
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     48,069            27,826
    Amount                                   503,205           402,360
  Pensions and annuities
    in AGI: Number                           121,081            62,106
    Amount                                 2,087,915         1,379,424
  Social Security benefits in AGI:
    Number                                    71,291            33,125
    Amount                                   816,233           470,123
  Total statutory adjustments:
    Number                                   110,751            48,550
    Amount                                   217,073           146,769
    Self-employment retirement
      plans: [6] Number                        3,913             3,669
      Amount                                  18,325            21,240
Total itemized deductions: [7]
  Number                                     345,950           204,942
  Amount                                   5,214,163         3,857,223
  Medical and dental expense:
    Number                                    54,365            18,751
    Amount                                   266,573           111,954
  Taxes paid: Number                         346,135           204,998
    Amount                                 1,599,147         1,348,392
  Interest paid: Number                      309,615           184,427
    Amount                                 2,241,264         1,579,028
  Contributions: Number                      309,413           191,591
    Amount                                   820,047           621,353
Taxable income: Number                       477,379           229,075
  Amount                                  19,580,235        13,836,192
Total tax credits: [8] Number                229,797           121,239
  Amount                                     245,172           125,412
  Child care credit: Number                   52,291            26,946
    Amount                                    22,154            11,663
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      475,134           228,959
  Amount                                   2,962,091         2,448,282
Total tax liability: [12] Number             476,355           229,168
  Amount                                   3,137,056         2,566,434
Tax due at time of filing: [14]
  Number                                     117,177            75,578
  Amount                                     238,678           217,840
Overpayments: [14] Number                    347,013           144,495
  Amount                                     807,510           431,821

              NORTH DAKOTA

Number of returns                             42,240            15,636
  Number of joint returns                     36,535            14,418
  Number with paid
    preparer's signature                      27,147            10,182
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,574,167         1,333,473
  Salaries and wages in
    AGI: [5] Number                           37,862            13,964
    Amount                                 1,971,201           974,212
  Taxable interest: Number                    33,834            14,045
    Amount                                    82,710            45,032
  Tax-exempt interest: [6]
    Number                                     2,289             1,391
    Amount                                    14,005             9,352
  Dividends: Number                           16,033             8,033
    Amount                                    22,966            15,426
  Business or profession
    net income (less loss):
    Number                                     8,307             3,334
    Amount                                    72,803            43,984
  Number of farm returns                       4,921             1,766
  Net capital gain
    (less loss) in AGI:
    Number                                    13,270             6,854
    Amount                                    38,588            27,149
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,560             2,066
    Amount                                    38,517            24,951
  Pensions and annuities
    in AGI: Number                             7,756             3,050
    Amount                                   112,978            55,098
  Social Security benefits in AGI:
    Number                                     6,338             2,398
    Amount                                    72,649            33,533
  Total statutory adjustments:
    Number                                    14,586             4,522
    Amount                                    30,464            16,187
    Self-employment retirement
      plans: [6] Number                          718               484
      Amount                                   3,358             2,974
Total itemized deductions: [7]
  Number                                      16,855             9,686
  Amount                                     213,557           141,911
  Medical and dental expense:
    Number                                     2,649               789
    Amount                                    17,987             5,882
  Taxes paid: Number                          16,873             9,680
    Amount                                    55,305            43,305
  Interest paid: Number                       14,552             8,654
    Amount                                    88,578            57,016
  Contributions: Number                       14,856             9,105
    Amount                                    29,748            23,466
Taxable income: Number                        42,192            15,630
  Amount                                   1,812,436         1,006,416
Total tax credits: [8] Number                 23,844             9,459
  Amount                                      29,758            10,995
  Child care credit: Number                    5,755             1,678
    Amount                                     2,396               630
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       42,057            15,622
  Amount                                     262,006           178,416
Total tax liability: [12] Number              42,118            15,628
  Amount                                     286,992           192,382
Tax due at time of filing: [14]
  Number                                      12,891             6,552
  Amount                                      40,148            30,406
Overpayments: [14] Number                     27,656             8,243
  Amount                                      57,284            20,573

                  OHIO

Number of returns                            789,796           330,506
  Number of joint returns                    529,427           268,745
  Number with paid
    preparer's signature                     428,905           166,012
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               48,150,090        28,259,565
  Salaries and wages in
    AGI: [5] Number                          727,646           306,117
    Amount                                39,489,565        22,965,963
  Taxable interest: Number                   572,764           274,739
    Amount                                 1,075,227           621,411
  Tax-exempt interest: [6]
    Number                                    30,252            19,694
    Amount                                   152,794           135,102
  Dividends: Number                          276,125           157,948
    Amount                                   528,721           396,775
  Business or profession
    net income (less loss):
    Number                                   119,455            56,188
    Amount                                 1,107,341           773,053
  Number of farm returns                      15,300             6,277
  Net capital gain
    (less loss) in AGI:
    Number                                   203,504           118,528
    Amount                                   407,849           374,211
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     76,292            38,396
    Amount                                   845,809           593,734
  Pensions and annuities
    in AGI: Number                           171,921            73,925
    Amount                                 3,038,647         1,541,337
  Social Security benefits in AGI:
    Number                                   101,081            39,517
    Amount                                 1,094,059           522,935
  Total statutory adjustments:
    Number                                   165,677            61,835
    Amount                                   311,029           194,766
    Self-employment retirement
      plans: [6] Number                        6,813             5,692
      Amount                                  32,392            35,228
Total itemized deductions: [7]
  Number                                     532,167           283,326
  Amount                                   7,246,466         4,894,046
  Medical and dental expense:
    Number                                    33,356            11,270
    Amount                                   222,248            96,574
  Taxes paid: Number                         532,486           283,458
    Amount                                 2,586,763         1,951,123
  Interest paid: Number                      478,560           254,802
    Amount                                 3,218,899         2,001,788
  Contributions: Number                      454,842           258,511
    Amount                                   836,457           619,812
Taxable income: Number                       788,339           330,133
  Amount                                  33,287,616        20,278,098
Total tax credits: [8] Number                367,705           180,072
  Amount                                     415,391           205,409
  Child care credit: Number                   46,490            27,662
    Amount                                    19,100            12,611
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      784,955           329,963
  Amount                                   5,262,345         3,654,576
Total tax liability: [12] Number             786,377           330,192
  Amount                                   5,502,253         3,812,099
Tax due at time of filing: [14]
  Number                                     164,593            86,119
  Amount                                     319,780           244,284
Overpayments: [14] Number                    598,599           229,542
  Amount                                   1,502,503           726,545

                OKLAHOMA

Number of returns                            183,700            80,748
  Number of joint returns                    149,229            72,245
  Number with paid
    preparer's signature                     110,735            47,297
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               11,212,092         6,911,308
  Salaries and wages in
    AGI: [5] Number                          164,544            72,829
    Amount                                 8,935,563         5,385,402
  Taxable interest: Number                   128,199            67,338
    Amount                                   276,625           176,961
  Tax-exempt interest: [6]
    Number                                     6,526             4,427
    Amount                                    48,988            35,825
  Dividends: Number                           50,527            32,023
    Amount                                    85,838            66,772
  Business or profession
    net income (less loss):
    Number                                    36,859            17,706
    Amount                                   289,043           199,720
  Number of farm returns                      14,369             6,061
  Net capital gain
    (less loss) in AGI:
    Number                                    41,174            26,206
    Amount                                    91,558            85,364
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     18,115             9,453
    Amount                                   201,279           154,257
  Pensions and annuities
    in AGI: Number                            46,612            21,610
    Amount                                   818,419           458,174
  Social Security benefits in AGI:
    Number                                    29,187            12,467
    Amount                                   325,689           173,369
  Total statutory adjustments:
    Number                                    45,134            17,815
    Amount                                    81,383            50,713
    Self-employment retirement
      plans: [6] Number                        1,286             1,130
      Amount                                   5,902             7,269
Total itemized deductions: [7]
  Number                                     117,692            68,687
  Amount                                   1,567,116         1,110,617
  Medical and dental expense:
    Number                                    21,230             7,189
    Amount                                   103,487            40,561
  Taxes paid: Number                         121,056            69,370
    Amount                                   470,607           388,727
  Interest paid: Number                      103,631            60,060
    Amount                                   594,893           397,061
  Contributions: Number                      105,709            63,819
    Amount                                   290,849           215,631
Taxable income: Number                       183,410            80,678
  Amount                                   7,717,908         5,041,738
Total tax credits: [8] Number                 91,836            41,919
  Amount                                     104,455            45,268
  Child care credit: Number                   17,554             7,470
    Amount                                     7,195             3,117
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      182,659            80,617
  Amount                                   1,155,102           902,923
Total tax liability: [12] Number             183,011            80,672
  Amount                                   1,222,855           946,671
Tax due at time of filing: [14]
  Number                                      48,217            29,547
  Amount                                     102,113            88,866
Overpayments: [14] Number                    129,134            47,361
  Amount                                     289,340           129,671

                 OREGON

Number of returns                            222,332           106,467
  Number of joint returns                    165,198            91,343
  Number with paid
    preparer's signature                     122,763            59,132
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               13,603,679         9,129,832
  Salaries and wages in
    AGI: [5] Number                          196,450            95,192
    Amount                                10,526,573         6,983,031
  Taxable interest: Number                   167,655            90,829
    Amount                                   353,137           231,662
  Tax-exempt interest: [6]
    Number                                    12,365             8,162
    Amount                                    77,597            58,259
  Dividends: Number                           77,843            50,232
    Amount                                   157,700           118,133
  Business or profession
    net income (less loss):
    Number                                    40,764            20,083
    Amount                                   422,817           290,120
  Number of farm returns                       7,212             3,965
  Net capital gain
    (less loss) in AGI:
    Number                                    62,743            41,174
    Amount                                   164,285           176,584
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     24,203            13,383
    Amount                                   254,264           191,799
  Pensions and annuities
    in AGI: Number                            48,871            24,546
    Amount                                 1,005,474           637,453
  Social Security benefits in AGI:
    Number                                    34,765            15,607
    Amount                                   393,408           214,764
  Total statutory adjustments:
    Number                                    56,305            23,461
    Amount                                   136,792            87,939
    Self-employment retirement
      plans: [6] Number                        3,265             2,671
      Amount                                  17,173            17,332
Total itemized deductions: [7]
  Number                                     173,773            98,260
  Amount                                   2,808,859         1,989,029
  Medical and dental expense:
    Number                                    22,897             8,011
    Amount                                   117,913            48,229
  Taxes paid: Number                         174,028            98,288
    Amount                                 1,022,793           809,834
  Interest paid: Number                      152,105            86,531
    Amount                                 1,249,488           828,948
  Contributions: Number                      148,203            88,818
    Amount                                   289,328           215,896
Taxable income: Number                       221,580           106,257
  Amount                                   8,807,020         6,234,243
Total tax credits: [8] Number                104,789            54,763
  Amount                                     114,709            56,959
  Child care credit: Number                   17,315             8,937
    Amount                                     6,867             3,660
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      219,700           106,117
  Amount                                   1,331,695         1,091,208
Total tax liability: [12] Number             220,529           106,257
  Amount                                   1,421,032         1,150,113
Tax due at time of filing: [14]
  Number                                      57,044            33,727
  Amount                                     120,502           101,646
Overpayments: [14] Number                    155,975            67,355
  Amount                                     358,749           203,496

              PENNSYLVANIA

Number of returns                            816,172           389,246
  Number of joint returns                    604,347           338,097
  Number with paid
    preparer's signature                     445,723           207,481
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               49,945,581        33,403,895
  Salaries and wages in
    AGI: [5] Number                          741,725           357,663
    Amount                                40,524,903        27,110,932
  Taxable interest: Number                   641,089           340,129
    Amount                                 1,207,635           758,526
  Tax-exempt interest: [6]
    Number                                    36,308            24,993
    Amount                                   251,132           188,629
  Dividends: Number                          306,297           194,341
    Amount                                   676,966           514,780
  Business or profession
    net income (less loss):
    Number                                   117,986            62,993
    Amount                                 1,349,454         1,017,732
  Number of farm returns                       7,219             3,061
  Net capital gain
    (less loss) in AGI:
    Number                                   211,861           140,228
    Amount                                   361,862           377,736
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     84,690            46,270
    Amount                                   888,035           665,058
  Pensions and annuities
    in AGI: Number                           182,027            88,726
    Amount                                 2,929,970         1,740,575
  Social Security benefits in AGI:
    Number                                   118,832            51,749
    Amount                                 1,401,128           773,940
  Total statutory adjustments:
    Number                                   185,363            72,774
    Amount                                   382,835           252,447
    Self-employment retirement
      plans: [6] Number                        8,090             7,573
      Amount                                  39,050            47,290
Total itemized deductions: [7]
  Number                                     497,959           313,824
  Amount                                   6,870,866         5,226,354
  Medical and dental expense:
    Number                                    43,629            16,684
    Amount                                   299,614           140,189
  Taxes paid: Number                         499,236           314,314
    Amount                                 2,418,204         2,001,240
  Interest paid: Number                      439,342           280,759
    Amount                                 2,832,767         2,067,070
  Contributions: Number                      451,640           297,895
    Amount                                   860,670           703,463
Taxable income: Number                       814,471           388,835
  Amount                                  34,690,289        24,391,578
Total tax credits: [8] Number                383,983           210,811
  Amount                                     441,147           234,938
  Child care credit: Number                   50,740            32,904
    Amount                                    21,463            15,093
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      810,670           388,548
  Amount                                   5,347,681         4,382,649
Total tax liability: [12] Number             812,151           388,779
  Amount                                   5,619,646         4,574,925
Tax due at time of filing: [14]
  Number                                     158,925           105,821
  Amount                                     307,338           277,699
Overpayments: [14] Number                    627,216           265,313
  Amount                                   1,576,015           804,222

              RHODE ISLAND

Number of returns                             71,025            36,413
  Number of joint returns                     48,955            31,041
  Number with paid
    preparer's signature                      42,401            21,516
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,351,453         3,131,596
  Salaries and wages in
    AGI: [5] Number                           65,016            33,808
    Amount                                 3,521,697         2,531,499
  Taxable interest: Number                    56,527            32,494
    Amount                                   104,350            68,455
  Tax-exempt interest: [6]
    Number                                     2,611             2,060
    Amount                                    16,940            15,263
  Dividends: Number                           24,191            16,547
    Amount                                    46,195            38,858
  Business or profession
    net income (less loss):
    Number                                    10,899             6,353
    Amount                                   128,060            89,526
  Number of farm returns                         132                50
  Net capital gain
    (less loss) in AGI:
    Number                                    18,120            12,961
    Amount                                    35,323            42,205
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      6,955             4,080
    Amount                                    62,473            51,009
  Pensions and annuities
    in AGI: Number                            14,755             7,922
    Amount                                   276,423           183,604
  Social Security benefits in AGI:
    Number                                    10,485             4,793
    Amount                                   117,187            67,301
  Total statutory adjustments:
    Number                                    17,086             7,829
    Amount                                    35,200            24,347
    Self-employment retirement
      plans: [6] Number                          806               738
      Amount                                   4,219             4,661
Total itemized deductions: [7]
  Number                                      49,747            32,314
  Amount                                     720,685           569,063
  Medical and dental expense:
    Number                                     4,119             1,497
    Amount                                    22,373            11,729
  Taxes paid: Number                          49,831            32,322
    Amount                                   288,093           247,324
  Interest paid: Number                       43,903            28,514
    Amount                                   301,026           219,304
  Contributions: Number                       46,789            31,056
    Amount                                    67,300            56,672
Taxable income: Number                        70,875            36,373
  Amount                                   2,972,914         2,236,384
Total tax credits: [8] Number                 32,890            19,800
  Amount                                      36,503            21,302
  Child care credit: Number                    4,692             3,429
    Amount                                     1,930             1,539
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       70,643            36,363
  Amount                                     463,954           399,300
Total tax liability: [12] Number              70,759            36,381
  Amount                                     487,369           415,900
Tax due at time of filing: [14]
  Number                                      14,117             9,936
  Amount                                      29,009            27,299
Overpayments: [14] Number                     54,610            24,957
  Amount                                     138,158            76,622

             SOUTH CAROLINA

Number of returns                            221,122           102,747
  Number of joint returns                    174,597            92,356
  Number with paid
    preparer's signature                     142,545            62,401
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               13,532,584         8,800,821
  Salaries and wages in
    AGI: [5] Number                          201,272            93,793
    Amount                                10,780,459         6,869,403
  Taxable interest: Number                   153,553            85,084
    Amount                                   286,662           191,285
  Tax-exempt interest: [6]
    Number                                     7,960             5,796
    Amount                                    53,589            44,253
  Dividends: Number                           67,281            44,870
    Amount                                   142,701           119,818
  Business or profession
    net income (less loss):
    Number                                    37,444            18,584
    Amount                                   296,525           205,908
  Number of farm returns                       4,563             2,592
  Net capital gain
    (less loss) in AGI:
    Number                                    48,439            33,379
    Amount                                   117,146           124,291
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     20,787            11,812
    Amount                                   229,112           186,571
  Pensions and annuities
    in AGI: Number                            61,914            30,749
    Amount                                 1,099,685           699,110
  Social Security benefits in AGI:
    Number                                    34,924            16,021
    Amount                                   397,026           225,404
  Total statutory adjustments:
    Number                                    50,390            21,001
    Amount                                    95,387            62,243
    Self-employment retirement
      plans: [6] Number                        1,404             1,328
      Amount                                   6,799             8,005
Total itemized deductions: [7]
  Number                                     156,970            91,235
  Amount                                   2,314,013         1,672,902
  Medical and dental expense:
    Number                                    23,620             8,234
    Amount                                   111,337            47,376
  Taxes paid: Number                         157,049            91,239
    Amount                                   688,668           570,010
  Interest paid: Number                      141,410            82,684
    Amount                                   972,845           667,035
  Contributions: Number                      142,038            85,990
    Amount                                   402,071           303,510
Taxable income: Number                       220,612           102,590
  Amount                                   9,065,491         6,200,488
Total tax credits: [8] Number                106,936            53,711
  Amount                                     119,218            58,131
  Child care credit: Number                   25,463            12,651
    Amount                                    11,669             5,862
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      219,634           102,500
  Amount                                   1,359,168         1,090,130
Total tax liability: [12] Number             220,169           102,595
  Amount                                   1,435,661         1,139,070
Tax due at time of filing: [14]
  Number                                      53,855            34,061
  Amount                                     107,415            94,104
Overpayments: [14] Number                    159,982            64,139
  Amount                                     365,254           184,254

              SOUTH DAKOTA

Number of returns                             47,658            17,008
  Number of joint returns                     41,526            15,563
  Number with paid
    preparer's signature                      30,333            11,091
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,895,001         1,450,142
  Salaries and wages in
    AGI: [5] Number                           42,751            14,957
    Amount                                 2,204,403         1,026,152
  Taxable interest: Number                    35,230            14,466
    Amount                                    93,197            55,290
  Tax-exempt interest: [6]
    Number                                     2,477             1,397
    Amount                                    14,915            10,470
  Dividends: Number                           17,926             8,851
    Amount                                    27,621            20,735
  Business or profession
    net income (less loss):
    Number                                    10,145             3,845
    Amount                                    97,186            55,503
  Number of farm returns                       5,071             1,777
  Net capital gain
    (less loss) in AGI:
    Number                                    15,744             7,742
    Amount                                    66,304            47,615
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,444             2,502
    Amount                                    46,613            29,465
  Pensions and annuities
    in AGI: Number                            10,075             4,048
    Amount                                   162,490            82,698
  Social Security benefits in AGI:
    Number                                     7,373             2,957
    Amount                                    81,739            40,453
  Total statutory adjustments:
    Number                                    17,110             4,978
    Amount                                    35,498            18,084
    Self-employment retirement
      plans: [6] Number                          758               567
      Amount                                   3,677             3,337
Total itemized deductions: [7]
  Number                                      16,354             9,233
  Amount                                     208,008           135,888
  Medical and dental expense:
    Number                                     3,015               924
    Amount                                    20,873             7,162
  Taxes paid: Number                          15,537             8,934
    Amount                                    30,986            22,517
  Interest paid: Number                       14,624             8,391
    Amount                                   106,122            68,798
  Contributions: Number                       14,327             8,634
    Amount                                    32,562            26,162
Taxable income: Number                        47,609            17,000
  Amount                                   2,046,339         1,106,569
Total tax credits: [8] Number                 26,873             9,829
  Amount                                      34,951            11,984
  Child care credit: Number                    7,686             2,283
    Amount                                     3,361               941
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       47,401            16,983
  Amount                                     293,049           196,432
Total tax liability: [12] Number              47,511            16,995
  Amount                                     320,528           211,633
Tax due at time of filing: [14]
  Number                                      14,764             7,655
  Amount                                      42,501            33,752
Overpayments: [14] Number                     30,895             8,362
  Amount                                      66,198            23,249

      TENNESSEE

Number of returns                            320,838           139,535
  Number of joint returns                    254,744           123,373
  Number with paid
    preparer's signature                     181,576            75,169
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               19,562,677        11,946,059
  Salaries and wages in
    AGI: [5] Number                          294,350           127,407
    Amount                                16,140,448         9,604,085
  Taxable interest: Number                   218,373           113,735
    Amount                                   451,385           293,682
  Tax-exempt interest: [6]
    Number                                     8,474             6,165
    Amount                                    57,993            47,165
  Dividends: Number                           86,216            55,281
    Amount                                   151,946           125,842
  Business or profession
    net income (less loss):
    Number                                    57,395            27,857
    Amount                                   582,290           432,966
  Number of farm returns                      15,554             6,511
  Net capital gain
    (less loss) in AGI:
    Number                                    64,428            42,758
    Amount                                   156,115           162,678
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     27,635            15,344
    Amount                                   294,454           217,646
  Pensions and annuities
    in AGI: Number                            71,931            33,628
    Amount                                 1,199,798           708,360
  Social Security benefits in AGI:
    Number                                    43,543            18,924
    Amount                                   490,843           269,036
  Total statutory adjustments:
    Number                                    72,800            29,854
    Amount                                   148,194            99,263
    Self-employment retirement
      plans: [6] Number                        2,601             2,517
      Amount                                  12,622            16,279
Total itemized deductions: [7]
  Number                                     150,100            92,321
  Amount                                   2,058,878         1,477,107
  Medical and dental expense:
    Number                                    19,757             7,135
    Amount                                   105,425            48,140
  Taxes paid: Number                         142,869            89,614
    Amount                                   214,564           172,216
  Interest paid: Number                      137,216            85,150
    Amount                                 1,101,778           775,251
  Contributions: Number                      131,806            85,675
    Amount                                   430,334           350,867
Taxable income: Number                       320,314           139,401
  Amount                                  13,817,712         8,979,147
Total tax credits: [8] Number                152,226            71,239
  Amount                                     167,711            77,107
  Child care credit: Number                   32,670            15,660
    Amount                                    14,027             6,952
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      319,331           139,301
  Amount                                   2,110,873         1,636,766
Total tax liability: [12] Number             319,905           139,402
  Amount                                   2,245,415         1,729,096
Tax due at time of filing: [14]
  Number                                      73,276            47,556
  Amount                                     180,886           144,279
Overpayments: [14] Number                    238,395            86,309
  Amount                                     564,530           244,080

                 TEXAS

Number of returns                          1,099,858           579,068
  Number of joint returns                    773,766           485,805
  Number with paid
    preparer's signature                     555,731           279,785
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               67,396,137        49,835,547
  Salaries and wages in
    AGI: [5] Number                          996,064           530,511
    Amount                                55,410,402        40,818,525
  Taxable interest: Number                   692,119           445,389
    Amount                                 1,461,069         1,060,792
  Tax-exempt interest: [6]
    Number                                    37,453            28,924
    Amount                                   364,854           259,115
  Dividends: Number                          304,051           230,852
    Amount                                   605,939           510,500
  Business or profession
    net income (less loss):
    Number                                   205,762           120,185
    Amount                                 1,969,404         1,577,806
  Number of farm returns                      45,557            25,856
  Net capital gain
    (less loss) in AGI:
    Number                                   245,972           187,793
    Amount                                   417,067           470,243
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    100,337            62,195
    Amount                                 1,181,147           997,968
  Pensions and annuities
    in AGI: Number                           242,473           135,893
    Amount                                 4,385,656         2,921,592
  Social Security benefits in AGI:
    Number                                   144,614            71,368
    Amount                                 1,607,819           962,564
  Total statutory adjustments:
    Number                                   248,220           120,154
    Amount                                   492,480           363,230
    Self-employment retirement
      plans: [6] Number                        9,152             9,076
      Amount                                  47,400            59,743
Total itemized deductions: [7]
  Number                                     467,847           363,238
  Amount                                   6,564,279         5,780,365
  Medical and dental expense:
    Number                                    72,518            32,591
    Amount                                   442,724           224,920
  Taxes paid: Number                         437,313           349,539
    Amount                                 1,237,990         1,206,747
  Interest paid: Number                      414,295           334,259
    Amount                                 2,889,780         2,681,739
  Contributions: Number                      393,752           323,717
    Amount                                 1,164,353         1,112,970
Taxable income: Number                     1,097,349           578,346
  Amount                                  48,184,570        37,754,873
Total tax credits: [8] Number                537,808           308,860
  Amount                                     618,188           347,668
  Child care credit: Number                  103,631            63,672
    Amount                                    48,425            30,891
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                    1,092,694           577,792
  Amount                                   7,571,009         6,972,841
Total tax liability: [12] Number           1,095,147           578,315
  Amount                                   8,011,238         7,301,249
Tax due at time of filing: [14]
  Number                                     268,240           197,827
  Amount                                     593,373           585,541
Overpayments: [14] Number                    794,852           357,049
  Amount                                   1,928,428         1,034,514

                  UTAH

Number of returns                            139,481            64,169
  Number of joint returns                    116,584            58,651
  Number with paid
    preparer's signature                      72,693            32,774
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                8,534,980         5,498,001
  Salaries and wages in
    AGI: [5] Number                          129,225            59,911
    Amount                                 7,117,506         4,506,041
  Taxable interest: Number                   108,783            56,400
    Amount                                   148,037           105,114
  Tax-exempt interest: [6]
    Number                                     3,411             2,369
    Amount                                    17,160            27,962
  Dividends: Number                           35,858            23,643
    Amount                                    54,029            41,128
  Business or profession
    net income (less loss):
    Number                                    27,827            13,430
    Amount                                   155,528           115,604
  Number of farm returns                       3,095             1,414
  Net capital gain
    (less loss) in AGI:
    Number                                    29,964            19,885
    Amount                                    67,623            69,774
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     11,272             6,142
    Amount                                   114,744            89,262
  Pensions and annuities
    in AGI: Number                            27,820            13,681
    Amount                                   526,916           307,413
  Social Security benefits in AGI:
    Number                                    16,311             7,120
    Amount                                   181,946            99,565
  Total statutory adjustments:
    Number                                    33,413            13,319
    Amount                                    54,215            35,941
    Self-employment retirement
      plans: [6] Number                          672               651
      Amount                                   3,212             3,957
Total itemized deductions: [7]
  Number                                     113,575            59,567
  Amount                                   1,950,053         1,252,267
  Medical and dental expense:
    Number                                    12,262             3,515
    Amount                                    69,799            16,434
  Taxes paid: Number                         113,576            59,548
    Amount                                   477,763           351,286
  Interest paid: Number                      101,752            53,450
    Amount                                   871,085           509,470
  Contributions: Number                      105,472            56,924
    Amount                                   444,811           324,088
Taxable income: Number                       138,929            64,057
  Amount                                   5,125,947         3,576,983
Total tax credits: [8] Number                 83,794            39,011
  Amount                                     113,990            52,140
  Child care credit: Number                   11,373             4,959
    Amount                                     4,509             2,097
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      134,431            63,707
  Amount                                     705,746           588,783
Total tax liability: [12] Number             136,007            63,874
  Amount                                     744,562           614,859
Tax due at time of filing: [14]
  Number                                      29,905            19,356
  Amount                                      56,436            51,205
Overpayments: [14] Number                    106,395            42,771
  Amount                                     257,220           131,419

                VERMONT

Number of returns                             42,671            18,802
  Number of joint returns                     33,943            16,504
  Number with paid
    preparer's signature                      24,031            10,196
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,608,758         1,608,653
  Salaries and wages in
    AGI: [5] Number                           39,180            17,147
    Amount                                 2,082,529         1,239,093
  Taxable interest: Number                    35,970            17,503
    Amount                                    61,415            39,488
  Tax-exempt interest: [6]
    Number                                     2,296             1,653
    Amount                                    20,119            11,604
  Dividends: Number                           16,258             9,883
    Amount                                    40,990            33,252
  Business or profession
    net income (less loss):
    Number                                     9,341             4,299
    Amount                                   108,704            72,016
  Number of farm returns                         683               304
  Net capital gain
    (less loss) in AGI:
    Number                                    12,345             7,761
    Amount                                    39,256            40,690
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,104             2,218
    Amount                                    37,717            27,840
  Pensions and annuities
    in AGI: Number                             8,131             3,829
    Amount                                   133,872            82,940
  Social Security benefits in AGI:
    Number                                     5,560             2,439
    Amount                                    62,372            33,920
  Total statutory adjustments:
    Number                                    14,164             5,107
    Amount                                    31,988            19,627
    Self-employment retirement
      plans: [6] Number                          835               654
      Amount                                   3,977             4,162
Total itemized deductions: [7]
  Number                                      26,552            15,946
  Amount                                     352,613           256,596
  Medical and dental expense:
    Number                                     2,805             1,089
    Amount                                    16,209             9,213
  Taxes paid: Number                          26,545            15,965
    Amount                                   131,438           108,788
  Interest paid: Number                       24,129            14,194
    Amount                                   157,310           101,005
  Contributions: Number                       21,938            14,354
    Amount                                    30,929            25,940
Taxable income: Number                        42,558            18,764
  Amount                                   1,810,637         1,175,615
Total tax credits: [8] Number                 21,370            10,534
  Amount                                      25,174            11,923
  Child care credit: Number                    4,385             2,087
    Amount                                     2,000               972
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       42,401            18,757
  Amount                                     270,827           208,906
Total tax liability: [12] Number              42,471            18,775
  Amount                                     291,560           221,750
Tax due at time of filing: [14]
  Number                                       9,848             6,128
  Amount                                      20,136            18,248
Overpayments: [14] Number                     30,965            11,565
  Amount                                      70,945            33,659

                VIRGINIA

Number of returns                            486,350           267,437
  Number of joint returns                    324,230           213,171
  Number with paid
    preparer's signature                     232,515           120,768
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               29,876,334        23,031,819
  Salaries and wages in
    AGI: [5] Number                          439,835           244,031
    Amount                                24,242,331        18,502,860
  Taxable interest: Number                   346,138           222,353
    Amount                                   628,086           476,711
  Tax-exempt interest: [6]
    Number                                    20,570            17,661
    Amount                                   123,820           114,448
  Dividends: Number                          172,244           130,316
    Amount                                   353,117           323,279
  Business or profession
    net income (less loss):
    Number                                    69,836            43,176
    Amount                                   625,632           517,189
  Number of farm returns                       8,093             4,126
  Net capital gain
    (less loss) in AGI:
    Number                                   125,617            99,247
    Amount                                   202,520           248,025
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     46,123            30,926
    Amount                                   405,833           359,283
  Pensions and annuities
    in AGI: Number                           119,378            72,335
    Amount                                 2,468,882         1,886,740
  Social Security benefits in AGI:
    Number                                    68,292            35,867
    Amount                                   733,040           468,486
  Total statutory adjustments:
    Number                                   105,036            51,616
    Amount                                   212,714           162,796
    Self-employment retirement
      plans: [6] Number                        3,813             4,234
      Amount                                  17,926            24,483
Total itemized deductions: [7]
  Number                                     326,979           228,163
  Amount                                   4,992,576         4,268,261
  Medical and dental expense:
    Number                                    42,317            17,233
    Amount                                   236,982           123,205
  Taxes paid: Number                         326,937           228,231
    Amount                                 1,408,232         1,382,013
  Interest paid: Number                      293,845           206,554
    Amount                                 2,388,523         1,988,771
  Contributions: Number                      291,857           212,420
    Amount                                   655,871           579,488
Taxable income: Number                       485,117           267,049
  Amount                                  20,383,755        16,405,447
Total tax credits: [8] Number                221,152           136,340
  Amount                                     237,956           143,551
  Child care credit: Number                   42,478            26,745
    Amount                                    19,325            12,799
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      482,646           266,870
  Amount                                   3,227,003         2,982,473
Total tax liability: [12] Number             483,775           267,077
  Amount                                   3,369,140         3,093,281
Tax due at time of filing: [14]
  Number                                     110,811            80,031
  Amount                                     204,131           201,961
Overpayments: [14] Number                    361,882           177,650
  Amount                                     855,851           528,636

               WASHINGTON

Number of returns                            433,148           227,094
  Number of joint returns                    299,961           191,522
  Number with paid
    preparer's signature                     209,746           108,659
Number of exemptions [3]                        n.a.               na.
Adjusted gross income
  (AGI) [4]                               26,601,458        19,506,010
  Salaries and wages in
    AGI: [5] Number                          388,048           206,785
    Amount                                21,334,648        15,665,794
  Taxable interest: Number                   315,426           189,598
    Amount                                   630,271           441,728
  Tax-exempt interest: [6]
    Number                                    19,923            13,842
    Amount                                   146,673           105,567
  Dividends: Number                          144,529           100,492
    Amount                                   296,625           238,832
  Business or profession
    net income (less loss):
    Number                                    69,450            38,567
    Amount                                   762,799           578,419
  Number of farm returns                       5,896             3,158
  Net capital gain
    (less loss) in AGI:
    Number                                   118,893            83,201
    Amount                                   242,553           281,404
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     44,588            27,165
    Amount                                   485,328           403,022
  Pensions and annuities
    in AGI: Number                            93,609            51,172
    Amount                                 1,801,338         1,145,794
  Social Security benefits in AGI:
    Number                                    61,152            28,926
    Amount                                   701,935           404,476
  Total statutory adjustments:
    Number                                    95,451            44,066
    Amount                                   221,080           153,860
    Self-employment retirement
      plans: [6] Number                        4,984             4,484
      Amount                                  24,718            28,858
Total itemized deductions: [7]
  Number                                     256,834           169,372
  Amount                                   3,834,802         2,950,652
  Medical and dental expense:
    Number                                    29,275            11,327
    Amount                                   177,992            79,955
  Taxes paid: Number                         250,306           166,841
    Amount                                   632,250           514,447
  Interest paid: Number                      240,804           160,787
    Amount                                 2,341,353         1,790,346
  Contributions: Number                      220,797           154,340
    Amount                                   451,697           389,038
Taxable income: Number                       431,937           226,787
  Amount                                  18,393,485        14,325,582
Total tax credits: [8] Number                205,289           118,848
  Amount                                     228,539           127,250
  Child care credit: Number                   30,086            19,379
    Amount                                    13,146             8,998
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      429,276           226,544
  Amount                                   2,888,608         2,605,012
Total tax liability: [12] Number             430,502           226,754
  Amount                                   3,047,728         2,719,676
Tax due at time of filing: [14]
  Number                                     102,889            73,751
  Amount                                     211,245           204,751
Overpayments: [14] Number                    314,448           143,270
  Amount                                     768,151           425,729

             WEST VIRGINIA

Number of returns                             96,678            37,855
  Number of joint returns                     80,218            34,329
  Number with paid
    preparer's signature                      52,039            20,101
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                5,883,260         3,230,383
  Salaries and wages in
    AGI: [5] Number                           88,789            34,766
    Amount                                 4,865,723         2,615,886
  Taxable interest: Number                    70,312            32,221
    Amount                                   145,530            85,625
  Tax-exempt interest: [6]
    Number                                     2,636             1,791
    Amount                                    15,370            13,382
  Dividends: Number                           25,859            14,928
    Amount                                    54,183            39,891
  Business or profession
    net income (less loss):
    Number                                    14,127             6,359
    Amount                                   127,383            88,194
  Number of farm returns                       2,472             1,093
  Net capital gain
    (less loss) in AGI:
    Number                                    17,589            10,427
    Amount                                    43,793            43,630
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      7,919             3,912
    Amount                                    82,131            55,234
  Pensions and annuities
    in AGI: Number                            22,388             9,456
    Amount                                   359,562           185,313
  Social Security benefits in AGI:
    Number                                    13,835             5,097
    Amount                                   159,186            72,304
  Total statutory adjustments:
    Number                                    19,971             7,060
    Amount                                    35,671            21,875
    Self-employment retirement
      plans: [6] Number                          497               515
      Amount                                   2,345             3,367
Total itemized deductions: [7]
  Number                                      40,061            25,498
  Amount                                     520,002           381,414
  Medical and dental expense:
    Number                                     3,634             1,232
    Amount                                    20,179             9,299
  Taxes paid: Number                          40,167            25,537
    Amount                                   146,847           135,672
  Interest paid: Number                       35,526            22,561
    Amount                                   220,158           150,378
  Contributions: Number                       32,124            22,147
    Amount                                    72,978            58,609
Taxable income: Number                        96,548            37,821
  Amount                                   4,201,518         2,447,033
Total tax credits: [8] Number                 45,511            19,258
  Amount                                      47,932            19,456
  Child care credit: Number                    5,032             2,420
    Amount                                     1,840               937
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       96,389            37,812
  Amount                                     640,212           445,982
Total tax liability: [12] Number              96,464            37,827
  Amount                                     668,198           464,518
Tax due at time of filing: [14]
  Number                                      18,949            11,187
  Amount                                      35,641            30,441
Overpayments: [14] Number                     74,815            24,976
  Amount                                     176,055            68,930

               WISCONSIN

Number of returns                            414,887           197,699
  Number of joint returns                    330,472           179,550
  Number with paid
    preparer's signature                     242,286           110,040
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               25,473,693        16,916,356
  Salaries and wages in
    AGI: [5] Number                          383,342           183,924
    Amount                                20,742,195        13,653,240
  Taxable interest: Number                   345,103           179,643
    Amount                                   551,113           352,734
  Tax-exempt interest: [6]
    Number                                    14,785            10,693
    Amount                                    67,911            52,516
  Dividends: Number                          153,452            97,360
    Amount                                   251,552           197,255
  Business or profession
    net income (less loss):
    Number                                    61,860            30,580
    Amount                                   572,557           398,126
  Number of farm returns                      12,031             4,910
  Net capital gain
    (less loss) in AGI:
    Number                                   113,758            73,266
    Amount                                   303,670           288,515
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     44,737            24,790
    Amount                                   439,828           329,226
  Pensions and annuities
    in AGI: Number                            81,745            40,566
    Amount                                 1,474,762           957,139
  Social Security benefits in AGI:
    Number                                    55,310            24,285
    Amount                                   635,499           343,459
  Total statutory adjustments:
    Number                                    92,302            34,230
    Amount                                   182,192           113,512
    Self-employment retirement
      plans: [6] Number                        4,711             3,812
      Amount                                  21,137            22,530
Total itemized deductions: [7]
  Number                                     301,279           178,932
  Amount                                   4,241,834         3,109,592
  Medical and dental expense:
    Number                                    27,287             9,361
    Amount                                   156,407            66,753
  Taxes paid: Number                         301,893           179,051
    Amount                                 1,819,518         1,446,024
  Interest paid: Number                      266,458           157,454
    Amount                                 1,666,035         1,137,737
  Contributions: Number                      265,579           166,944
    Amount                                   412,540           334,079
Taxable income: Number                       414,126           197,511
  Amount                                  17,127,816        11,959,885
Total tax credits: [8] Number                214,055           114,237
  Amount                                     246,117           126,344
  Child care credit: Number                   31,124            17,357
    Amount                                    12,245             7,058
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      411,921           197,373
  Amount                                   2,542,019         2,077,817
Total tax liability: [12] Number             412,751           197,482
  Amount                                   2,673,202         2,163,270
Tax due at time of filing: [14]
  Number                                      92,137            62,015
  Amount                                     173,120           156,013
Overpayments: [14] Number                    309,986           128,168
  Amount                                     717,274           357,015

                WYOMING

Number of returns                             36,253            15,962
  Number of joint returns                     28,883            14,380
  Number with paid
    preparer's signature                      21,982             9,891
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,219,252         1,362,952
  Salaries and wages in
    AGI: [5] Number                           32,939            14,461
    Amount                                 1,786,116         1,050,651
  Taxable interest: Number                    26,296            13,414
    Amount                                    52,746            35,149
  Tax-exempt interest: [6]
    Number                                     1,705             1,039
    Amount                                    11,664             9,005
  Dividends: Number                           12,393             7,523
    Amount                                    24,964            21,086
  Business or profession
    net income (less loss):
    Number                                     7,345             3,415
    Amount                                    61,762            47,545
  Number of farm returns                       1,599               795
  Net capital gain
    (less loss) in AGI:
    Number                                    10,193             6,265
    Amount                                    33,049            32,534
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      3,500             1,868
    Amount                                    39,399            30,240
  Pensions and annuities
    in AGI: Number                             7,659             3,693
    Amount                                   135,623            75,917
  Social Security benefits in AGI:
    Number                                     4,906             2,164
    Amount                                    54,058            29,143
  Total statutory adjustments:
    Number                                     9,705             3,942
    Amount                                    18,773            12,275
    Self-employment retirement
      plans: [6] Number                          348               306
      Amount                                   1,716             1,751
Total itemized deductions: [7]
  Number                                      13,777             8,301
  Amount                                     179,424           123,697
  Medical and dental expense:
    Number                                     2,430               864
    Amount                                    13,847             5,449
  Taxes paid: Number                          13,472             8,219
    Amount                                    20,100            15,686
  Interest paid: Number                       12,453             7,709
    Amount                                    95,798            68,659
  Contributions: Number                       11,047             7,239
    Amount                                    27,758            21,200
Taxable income: Number                        36,198            15,946
  Amount                                   1,587,875         1,048,493
Total tax credits: [8] Number                 18,564             8,788
  Amount                                      20,951             9,373
  Child care credit: Number                    3,099             1,387
    Amount                                     1,221               549
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       36,031            15,937
  Amount                                     241,971           190,889
Total tax liability: [12] Number              36,106            15,948
  Amount                                     256,064           201,223
Tax due at time of filing: [14]
  Number                                       9,242             6,241
  Amount                                      20,217            20,714
Overpayments: [14] Number                     25,615             8,851
  Amount                                      58,643            23,327

            OTHER AREAS (15)

Number of returns                             70,913            34,205
  Number of joint returns                     37,857            19,990
  Number with paid
    preparer's signature                      31,612            17,546
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,312,627         2,950,194
  Salaries and wages in
    AGI: [5] Number                           63,901            30,986
    Amount                                 4,645,142         3,199,767
  Taxable interest: Number                    46,833            25,915
    Amount                                   118,212            80,569
  Tax-exempt interest: [6]
    Number                                     2,577             1,734
    Amount                                    14,930            14,653
  Dividends: Number                           27,043            16,525
    Amount                                    83,984            65,144
  Business or profession
    net income (less loss):
    Number                                     4,397             2,451
    Amount                                    88,301            65,003
  Number of farm returns                         188               141
  Net capital gain
    (less loss) in AGI:
    Number                                    21,138            13,516
    Amount                                   115,291           105,406
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,154             2,276
    Amount                                    49,430            37,023
  Pensions and annuities
    in AGI: Number                            10,494             5,083
    Amount                                   251,522           145,924
  Social Security benefits in AGI:
    Number                                     4,045             1,845
    Amount                                    41,547            22,537
  Total statutory adjustments:
    Number                                    12,518             5,600
    Amount                                    42,611            26,215
    Self-employment retirement
      plans: [6] Number                          287               227
      Amount                                   2,618             2,687
Total itemized deductions: [7]
  Number                                      27,506            16,644
  Amount                                     300,490           227,326
  Medical and dental expense:
    Number                                     1,583               659
    Amount                                    12,097             6,146
  Taxes paid: Number                          25,434            15,718
    Amount                                   102,164            85,872
  Interest paid: Number                       11,635             8,300
    Amount                                   105,949            81,422
  Contributions: Number                       14,013             9,486
    Amount                                    35,329            28,953
Taxable income: Number                        70,693            34,142
  Amount                                   3,250,939         2,369,215
Total tax credits: [8] Number                 40,776            20,976
  Amount                                     110,778            97,503
  Child care credit: Number                    3,860             1,341
    Amount                                     1,975               684
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       66,597            32,849
  Amount                                     483,796           400,103
Total tax liability: [12] Number              67,406            33,514
  Amount                                     495,955           409,507
Tax due at time of filing: [14]
  Number                                      18,141            11,433
  Amount                                      45,194            41,655
Overpayments: [14] Number                     47,740            19,958
  Amount                                     167,638            99,316

                                        Size of adjusted gross income

                                        $100,000
                                          under           $200,000
             State and item             $200,000           or more

                                           (7)               (8)

           UNITED STATES [2]

Number of returns                          8,338,922         2,576,035
  Number of joint returns                  7,193,879         2,208,168
  Number with paid
    preparer's signature                   4,924,871         1,982,326
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                            1,097,709,873     1,385,980,016
  Salaries and wages in
    AGI: [5] Number                        7,562,569         2,208,651
    Amount                               832,251,744       694,938,705
  Taxable interest: Number                 7,590,334         2,485,719
    Amount                                28,506,403        61,607,099
  Tax-exempt interest: [6]
    Number                                   923,495           787,529
    Amount                                 9,934,196        28,695,772
  Dividends: Number                        5,172,270         2,171,665
    Amount                                20,323,554        50,651,938
  Business or profession
    net income (less loss):
    Number                                 1,768,961           691,372
    Amount                                49,188,725        58,358,355
  Number of farm returns                     160,297            71,979
  Net capital gain
    (less loss) in AGI:
    Number                                 4,327,441         2,051,298
    Amount                                30,493,972       243,249,043
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    962,609           238,998
    Amount                                22,952,381        13,212,282
  Pensions and annuities
    in AGI: Number                         1,910,324           488,199
    Amount                                53,848,876        18,742,376
  Social Security benefits in AGI:
    Number                                 1,104,675           390,990
    Amount                                17,003,463         6,824,392
  Total statutory adjustments:
    Number                                 2,192,095         1,064,002
    Amount                                12,385,646        14,361,212
    Self-employment retirement
      plans: [6] Number                      375,775           300,428
      Amount                               4,020,835         6,247,746
Total itemized deductions: [7]
  Number                                   7,640,865         2,418,812
  Amount                                 196,148,027       185,770,691
  Medical and dental expense:
    Number                                   321,618            36,386
    Amount                                 3,535,578         1,136,979
  Taxes paid: Number                       7,619,366         2,414,021
    Amount                                74,040,643        98,993,817
  Interest paid: Number                    6,651,857         2,047,965
    Amount                                80,140,498        54,859,169
  Contributions: Number                    7,272,092         2,333,392
    Amount                                27,705,156        46,109,338
Taxable income: Number                     8,324,546         2,569,511
  Amount                                 828,587,999     1,199,105,530
Total tax credits: [8] Number              3,193,095         1,023,704
  Amount                                   3,032,070         6,887,678
  Child care credit: Number                  761,410           143,736
    Amount                                   356,407            71,911
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                    8,324,887         2,571,918
  Amount                                 182,075,408       369,900,525
Total tax liability: [12] Number           8,330,969         2,573,503
  Amount                                 189,931,748       377,536,426
Tax due at time of filing: [14]
  Number                                   3,005,794         1,176,479
  Amount                                  16,486,013        45,449,036
Overpayments: [14] Number                  4,723,046           907,975
  Amount                                  21,686,965        16,021,257

                ALABAMA

Number of returns                             83,022            22,562
  Number of joint returns                     75,793            20,121
  Number with paid
    preparer's signature                      51,093            19,019
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               10,752,652        10,622,635
  Salaries and wages in
    AGI: [5] Number                           74,852            18,930
    Amount                                 7,794,537         4,656,614
  Taxable interest: Number                    75,381            21,874
    Amount                                   338,775           546,902
  Tax-exempt interest: [6]
    Number                                     7,461             5,865
    Amount                                    87,811           226,027
  Dividends: Number                           49,179            18,488
    Amount                                   208,463           425,718
  Business or profession
    net income (less loss):
    Number                                    17,264             6,566
    Amount                                   443,819           524,001
  Number of farm returns                       4,079             1,716
  Net capital gain
    (less loss) in AGI:
    Number                                    39,785            17,458
    Amount                                   322,404         1,663,545
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      9,827             2,201
    Amount                                   221,841           108,401
  Pensions and annuities
    in AGI: Number                            23,795             4,989
    Amount                                   699,397           178,630
  Social Security benefits in AGI:
    Number                                    12,745             4,022
    Amount                                   194,602            70,623
  Total statutory adjustments:
    Number                                    22,504            10,973
    Amount                                   113,070           121,783
    Self-employment retirement
      plans: [6] Number                        2,846             2,484
      Amount                                  30,504            48,243
Total itemized deductions: [7]
  Number                                      74,692            21,196
  Amount                                   1,689,835         1,234,757
  Medical and dental expense:
    Number                                     3,238               251
    Amount                                    27,409             7,794
  Taxes paid: Number                          74,746            21,220
    Amount                                   457,149           428,560
  Interest paid: Number                       66,524            17,665
    Amount                                   691,149           435,327
  Contributions: Number                       72,223            20,651
    Amount                                   410,317           430,128
Taxable income: Number                        82,943            22,513
  Amount                                   8,306,628         9,327,385
Total tax credits: [8] Number                 29,071             7,586
  Amount                                      24,245            29,332
  Child care credit: Number                    7,304               940
    Amount                                     3,239               461
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       82,933            22,521
  Amount                                   1,813,552         2,809,696
Total tax liability: [12] Number              82,974            22,539
  Amount                                   1,891,425         2,876,135
Tax due at time of filing: [14]
  Number                                      35,392            11,662
  Amount                                     195,856           450,830
Overpayments: [14] Number                     41,669             6,519
  Amount                                     176,839           110,627

                 ALASKA

Number of returns                             23,859             4,382
  Number of joint returns                     21,084             3,740
  Number with paid
    preparer's signature                      13,435             3,369
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,069,402         1,796,489
  Salaries and wages in
    AGI: [5] Number                           21,963             3,648
    Amount                                 2,231,843           757,631
  Taxable interest: Number                    21,511             4,247
    Amount                                    68,984            83,610
  Tax-exempt interest: [6]
    Number                                     1,880               995
    Amount                                    13,937            18,650
  Dividends: Number                           13,268             3,461
    Amount                                    41,981            50,806
  Business or profession
    net income (less loss):
    Number                                     6,136             1,531
    Amount                                   169,984           175,982
  Number of farm returns                         249                86
  Net capital gain
    (less loss) in AGI:
    Number                                    11,141             3,331
    Amount                                    82,608           198,125
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      2,515               349
    Amount                                    54,651            16,963
  Pensions and annuities
    in AGI: Number                             6,933               997
    Amount                                   223,944            41,539
  Social Security benefits in AGI:
    Number                                     2,411               605
    Amount                                    31,265             9,562
  Total statutory adjustments:
    Number                                     6,490             2,089
    Amount                                    36,867            27,543
    Self-employment retirement
      plans: [6] Number                        1,240               632
      Amount                                  13,417            12,817
Total itemized deductions: [7]
  Number                                      18,377             3,151
  Amount                                     347,941           110,808
  Medical and dental expense:
    Number                                       793                51
    Amount                                     6,632               969
  Taxes paid: Number                          18,060             3,144
    Amount                                    62,807            24,232
  Interest paid: Number                       17,429             2,885
    Amount                                   193,176            55,789
  Contributions: Number                       16,905             3,023
    Amount                                    65,505            39,503
Taxable income: Number                        23,844             4,379
  Amount                                   2,481,678         1,661,292
Total tax credits: [8] Number                  9,172             1,638
  Amount                                       7,529             3,138
  Child care credit: Number                    1,986               245
    Amount                                       919               117
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       23,844             4,379
  Amount                                     550,449           509,550
Total tax liability: [12] Number              23,850             4,381
  Amount                                     576,929           525,748
Tax due at time of filing: [14]
  Number                                      10,721             2,174
  Amount                                      59,153            72,571
Overpayments: [14] Number                     11,447             1,173
  Amount                                      42,877            19,795

                ARIZONA

Number of returns                            132,072            36,358
  Number of joint returns                    114,880            31,243
  Number with paid
    preparer's signature                      79,940            28,836
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               17,303,904        17,733,857
  Salaries and wages in
    AGI: [5] Number                          117,061            30,469
    Amount                                12,529,679         8,386,228
  Taxable interest: Number                   116,230            34,728
    Amount                                   479,056           847,523
  Tax-exempt interest: [6]
    Number                                    14,546             9,968
    Amount                                   181,249           303,231
  Dividends: Number                           81,201            29,731
    Amount                                   324,756           610,359
  Business or profession
    net income (less loss):
    Number                                    27,640             9,198
    Amount                                   667,574           656,576
  Number of farm returns                       1,017               589
  Net capital gain
    (less loss) in AGI:
    Number                                    68,002            28,579
    Amount                                   564,476         3,271,015
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     17,109             3,537
    Amount                                   476,955           223,039
  Pensions and annuities
    in AGI: Number                            34,936             7,658
    Amount                                 1,065,746           310,501
  Social Security benefits in AGI:
    Number                                    20,590             6,121
    Amount                                   306,435            99,631
  Total statutory adjustments:
    Number                                    35,018            14,613
    Amount                                   192,897           166,009
    Self-employment retirement
      plans: [6] Number                        4,872             3,167
      Amount                                  55,762            66,557
Total itemized deductions: [7]
  Number                                     124,246            35,126
  Amount                                   3,155,875         2,336,741
  Medical and dental expense:
    Number                                     8,071               755
    Amount                                    66,759            18,363
  Taxes paid: Number                         124,250            35,120
    Amount                                   962,347         1,050,601
  Interest paid: Number                      113,514            30,676
    Amount                                 1,450,096           857,228
  Contributions: Number                      119,031            33,889
    Amount                                   456,656           573,806
Taxable income: Number                       131,807            36,277
  Amount                                  13,022,747        15,392,878
Total tax credits: [8] Number                 48,659            13,148
  Amount                                      43,638            52,034
  Child care credit: Number                   11,241             1,883
    Amount                                     5,039               886
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      131,815            36,280
  Amount                                   2,846,950         4,619,549
Total tax liability: [12] Number             131,904            36,304
  Amount                                   2,960,872         4,703,143
Tax due at time of filing: [14]
  Number                                      53,601            17,441
  Amount                                     290,378           639,610
Overpayments: [14] Number                     68,893            12,477
  Amount                                     312,213           223,771

      ARKANSAS

Number of returns                             37,987            11,412
  Number of joint returns                     34,332            10,209
  Number with paid
    preparer's signature                      25,700             9,616
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,948,618         5,517,563
  Salaries and wages in
    AGI: [5] Number                           33,147             9,733
    Amount                                 3,319,798         2,397,654
  Taxable interest: Number                    34,285            11,028
    Amount                                   187,389           295,478
  Tax-exempt interest: [6]
    Number                                     3,955             2,942
    Amount                                    42,024            87,459
  Dividends: Number                           23,511             9,296
    Amount                                    91,135           613,190
  Business or profession
    net income (less loss):
    Number                                     8,855             3,693
    Amount                                   221,622           255,561
  Number of farm returns                       2,629             1,124
  Net capital gain
    (less loss) in AGI:
    Number                                    19,908             8,857
    Amount                                   195,519           902,035
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,905             1,122
    Amount                                   125,604            51,453
  Pensions and annuities
    in AGI: Number                             9,468             2,180
    Amount                                   276,257            78,741
  Social Security benefits in AGI:
    Number                                     6,947             2,100
    Amount                                   105,958            36,095
  Total statutory adjustments:
    Number                                    12,048             5,540
    Amount                                    57,529            47,457
    Self-employment retirement
      plans: [6] Number                        1,300               873
      Amount                                  13,533            16,097
Total itemized deductions: [7]
  Number                                      34,882            10,940
  Amount                                     810,007           769,672
  Medical and dental expense:
    Number                                     1,985               152
    Amount                                    17,533             4,907
  Taxes paid: Number                          34,881            10,934
    Amount                                   302,998           354,300
  Interest paid: Number                       28,918             8,489
    Amount                                   269,910           179,240
  Contributions: Number                       32,639            10,449
    Amount                                   174,701           296,789
Taxable income: Number                        37,936            11,394
  Amount                                   3,809,334         4,813,789
Total tax credits: [8] Number                 13,270             3,504
  Amount                                      10,596            11,334
  Child care credit: Number                    3,094               507
    Amount                                     1,288               225
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       37,935            11,398
  Amount                                     830,868         1,485,321
Total tax liability: [12] Number              37,955            11,401
  Amount                                     872,729         1,512,289
Tax due at time of filing: [14]
  Number                                      15,907             5,455
  Amount                                     115,408           203,306
Overpayments: [14] Number                     18,507             3,796
  Amount                                      84,889            57,030

      CALIFORNIA

Number of returns                          1,221,392           396,346
  Number of joint returns                    997,732           328,711
  Number with paid
    preparer's signature                     788,042           308,337
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                              162,519,895       219,165,116
  Salaries and wages in
    AGI: [5] Number                        1,099,612           332,453
    Amount                               125,389,524       109,321,595
  Taxable interest: Number                 1,103,901           378,470
    Amount                                 3,947,178         9,426,816
  Tax-exempt interest: [6]
    Number                                   123,405           109,728
    Amount                                 1,433,408         4,264,559
  Dividends: Number                          715,115           325,875
    Amount                                 2,497,021         6,919,769
  Business or profession
    net income (less loss):
    Number                                   284,972           108,927
    Amount                                 9,190,438        10,822,963
  Number of farm returns                      11,509             7,555
  Net capital gain
    (less loss) in AGI:
    Number                                   618,840           310,529
    Amount                                 3,940,781        40,620,113
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                    124,352            34,714
    Amount                                 2,865,993         1,809,939
  Pensions and annuities
    in AGI: Number                           244,794            67,427
    Amount                                 6,826,483         2,578,690
  Social Security benefits in AGI:
    Number                                   152,226            58,575
    Amount                                 2,198,421           979,193
  Total statutory adjustments:
    Number                                   328,837           152,283
    Amount                                 2,185,279         2,568,915
    Self-employment retirement
      plans: [6] Number                       67,598            50,866
      Amount                                 807,743         1,165,815
Total itemized deductions: [7]
  Number                                   1,161,304           389,170
  Amount                                  37,296,839        40,129,864
  Medical and dental expense:
    Number                                    50,737             6,556
    Amount                                   604,900           186,531
  Taxes paid: Number                       1,161,320           389,092
    Amount                                13,812,016        24,305,352
  Interest paid: Number                      991,694           336,172
    Amount                                16,954,066        11,353,926
  Contributions: Number                    1,095,518           371,292
    Amount                                 3,804,112         6,954,673
Taxable income: Number                     1,217,364           394,158
  Amount                                 115,453,270       180,328,296
Total tax credits: [8] Number               4,537.96           148,258
  Amount                                     394,888           748,709
  Child care credit: Number                  124,028            25,420
    Amount                                    61,126            12,538
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                    1,218,187           395,418
  Amount                                  25,389,756        56,206,365
Total tax liability: [12] Number           1,219,643           395,769
  Amount                                  26,717,104        57,549,857
Tax due at time of filing: [14]
  Number                                     402,749           171,216
  Amount                                   2,336,486         7,090,326
Overpayments: [14] Number                    734,202           153,953
  Amount                                   3,693,835         2,802,561

      COLORADO

Number of returns                            164,879            48,573
  Number of joint returns                    143,644            41,893
  Number with paid
    preparer's signature                      92,583            37,378
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               21,767,216        25,053,320
  Salaries and wages in
    AGI: [5] Number                          150,925            41,745
    Amount                                16,300,250        11,271,780
  Taxable interest: Number                   149,583            47,029
    Amount                                   491,273         1,195,007
  Tax-exempt interest: [6]
    Number                                    16,867            13,369
    Amount                                   154,773           413,380
  Dividends: Number                          104,605            40,338
    Amount                                   356,294           785,899
  Business or profession
    net income (less loss):
    Number                                    39,042            13,890
    Amount                                 1,018,100           890,152
  Number of farm returns                       3,125             1,545
  Net capital gain
    (less loss) in AGI:
    Number                                    88,387            38,627
    Amount                                   758,459         5,449,844
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     17,909             3,883
    Amount                                   399,078           191,599
  Pensions and annuities
    in AGI: Number                            37,583             9,051
    Amount                                 1,035,105           316,455
  Social Security benefits in AGI:
    Number                                    16,458             5,680
    Amount                                   226,402            89,311
  Total statutory adjustments:
    Number                                    50,393            21,740
    Amount                                   276,655           248,103
    Self-employment retirement
      plans: [6] Number                        8,146             5,192
      Amount                                  82,823            97,094
Total itemized deductions: [7]
  Number                                     154,246            46,453
  Amount                                   3,872,944         3,063,130
  Medical and dental expense:
    Number                                     5,801               530
    Amount                                    51,832            12,554
  Taxes paid: Number                         154,192            46,465
    Amount                                 1,164,499         1,340,165
  Interest paid: Number                      142,293            40,910
    Amount                                 1,953,104         1,098,636
  Contributions: Number                      145,529            44,669
    Amount                                   504,085           886,279
Taxable income: Number                       164,637            48,444
  Amount                                  16,470,279        21,963,181
Total tax credits: [8] Number                 62,829            18,385
  Amount                                      53,918            67,915
  Child care credit: Number                   14,626             2,827
    Amount                                     6,381             1,317
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      164,605            48,494
  Amount                                   3,606,842         6,550,713
Total tax liability: [12] Number             164,723            48,521
  Amount                                   3,771,515         6,675,726
Tax due at time of filing: [14]
  Number                                      64,550            23,401
  Amount                                     363,618           958,090
Overpayments: [14] Number                     88,999            16,397
  Amount                                     411,173           279,182

              CONNECTICUT

Number of returns                            164,529            65,529
  Number of joint returns                    143,368            57,840
  Number with paid
    preparer's signature                      94,654            48,786
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               21,831,945        43,501,808
  Salaries and wages in
    AGI: [5] Number                          150,305            57,340
    Amount                                16,946,897        25,923,241
  Taxable interest: Number                   157,949            64,262
    Amount                                   475,751         1,520,622
  Tax-exempt interest: [6]
    Number                                    21,240            23,397
    Amount                                   303,549           855,994
  Dividends: Number                          109,790            57,696
    Amount                                   440,829         1,442,659
  Business or profession
    net income (less loss):
    Number                                    34,864            16,703
    Amount                                 1,094,601         1,583,200
  Number of farm returns                         453               311
  Net capital gain
    (less loss) in AGI:
    Number                                    89,582            53,484
    Amount                                   550,022         7,230,348
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     18,309             5,361
    Amount                                   400,047           302,132
  Pensions and annuities
    in AGI: Number                            34,389            11,671
    Amount                                   925,811           460,503
  Social Security benefits in AGI:
    Number                                    20,427             8,430
    Amount                                   318,227           154,522
  Total statutory adjustments:
    Number                                    44,290            25,788
    Amount                                   300,596           465,553
    Self-employment retirement
      plans: [6] Number                        9,701             9,302
      Amount                                 105,804           198,781
Total itemized deductions: [7]
  Number                                     156,755            64,593
  Amount                                   3,991,776         5,424,604
  Medical and dental expense:
    Number                                     5,849               860
    Amount                                    81,008            30,755
  Taxes paid: Number                         156,645            64,622
    Amount                                 1,759,290         3,348,501
  Interest paid: Number                      135,815            55,778
    Amount                                 1,567,046         1,594,062
  Contributions: Number                      151,415            63,147
    Amount                                   427,123         1,206,304
Taxable income: Number                       164,200            65,407
  Amount                                  16,417,016        38,336,902
Total tax credits: [8] Number                 64,130            27,268
  Amount                                      49,181           135,897
  Child care credit: Number                   15,914             3,807
    Amount                                     7,489             1,943
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      164,258            65,474
  Amount                                   3,619,682        12,641,144
Total tax liability: [12] Number             164,372            65,490
  Amount                                   3,801,181        12,885,205
Tax due at time of filing: [14]
  Number                                      53,928            29,578
  Amount                                     274,004         1,189,389
Overpayments: [14] Number                     99,089            24,514
  Amount                                     454,293           441,061

                DELAWARE

Number of returns                             27,993             6,766
  Number of joint returns                     24,858             5,825
  Number with paid
    preparer's signature                      14,825             4,902
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,650,955         3,405,315
  Salaries and wages in
    AGI: [5] Number                           25,930             5,850
    Amount                                 2,812,519         1,825,752
  Taxable interest: Number                    25,359             6,538
    Amount                                    75,240           106,893
  Tax-exempt interest: [6]
    Number                                     3,255             2,398
    Amount                                    29,998            93,099
  Dividends: Number                           17,956             5,886
    Amount                                    80,388           256,745
  Business or profession
    net income (less loss):
    Number                                     4,810             1,501
    Amount                                   113,689           106,527
  Number of farm returns                         218               112
  Net capital gain
    (less loss) in AGI: Number                14,045             5,362
    Amount                                    83,688           458,518
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      3,312               640
    Amount                                    77,060            31,186
  Pensions and annuities
    in AGI: Number                             7,776             1,661
    Amount                                   221,198            66,178
  Social Security benefits in AGI:
    Number                                     3,945             1,257
    Amount                                    61,501            21,136
  Total statutory adjustments:
    Number                                     6,056             2,486
    Amount                                    29,714            31,470
    Self-employment retirement
      plans: [6] Number                          961               678
      Amount                                   9,097            13,516
Total itemized deductions: [7]
  Number                                      26,281             6,566
  Amount                                     622,719           467,185
  Medical and dental expense:
    Number                                       810               115
    Amount                                    10,939             4,768
  Taxes paid: Number                          26,309             6,569
    Amount                                   214,937           252,584
  Interest paid: Number                       23,706             5,549
    Amount                                   251,227           119,885
  Contributions: Number                       25,444             6,379
    Amount                                    91,564           124,255
Taxable income: Number                        27,959             6,752
  Amount                                   2,810,614         2,938,126
Total tax credits: [8] Number                 10,877             2,926
  Amount                                       8,552             8,434
  Child care credit: Number                    3,091               423
    Amount                                     1,428               198
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       27,970             6,762
  Amount                                     617,300           908,162
Total tax liability: [12] Number              27,977             6,765
  Amount                                     636,518           925,066
Tax due at time of filing: [14]
  Number                                      10,651             3,193
  Amount                                      47,136            99,786
Overpayments: [14] Number                     15,595             2,345
  Amount                                      59,638            35,012

          DISTRICT OF COLUMBIA

Number of returns                             19,858             9,401
  Number of joint returns                     10,624             6,880
  Number with paid
    preparer's signature                      10,181             6,772
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                2,695,986         5,423,847
  Salaries and wages in
    AGI: [5] Number                           17,413             7,518
    Amount                                 2,026,756         2,465,430
  Taxable interest: Number                    17,556             9,072
    Amount                                    63,932           222,344
  Tax-exempt interest: [6]
    Number                                     3,437             3,741
    Amount                                    38,955           129,358
  Dividends: Number                           13,311             8,232
    Amount                                    76,689           263,558
  Business or profession
    net income (less loss):
    Number                                     4,667             2,996
    Amount                                   129,815           294,877
  Number of farm returns                          74                78
  Net capital gain
    (less loss) in AGI: Number                11,139             7,610
    Amount                                    75,572           865,208
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      2,340               867
    Amount                                    36,839            37,126
  Pensions and annuities
    in AGI: Number                             4,659             2,159
    Amount                                   193,162           114,023
  Social Security benefits in AGI:
    Number                                     2,680             1,439
    Amount                                    36,000            24,258
  Total statutory adjustments:
    Number                                     5,328             4,634
    Amount                                    35,190           110,979
    Self-employment retirement
      plans: [6] Number                        1,344             2,321
      Amount                                  14,723            61,793
Total itemized deductions: [7]
  Number                                      18,893             9,265
  Amount                                     555,373           968,358
  Medical and dental expense:
    Number                                     1,136               211
    Amount                                    18,674             9,426
  Taxes paid: Number                          18,871             9,256
    Amount                                   240,326           521,278
  Interest paid: Number                       14,227             7,961
    Amount                                   201,525           261,368
  Contributions: Number                       17,501             8,926
    Amount                                    74,815           239,393
Taxable income: Number                        19,793             9,367
  Amount                                   2,028,429         4,449,628
Total tax credits: [8] Number                  6,280             4,717
  Amount                                       4,283            20,314
  Child care credit: Number                    1,271               721
    Amount                                       681               422
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       19,814             9,390
  Amount                                     474,563         1,409,000
Total tax liability: [12] Number              19,836             9,397
  Amount                                     498,914         1,470,582
Tax due at time of filing: [14]
  Number                                       6,457             3,797
  Amount                                      33,105           124,106
Overpayments: [14] Number                     11,721             3,188
  Amount                                      59,419            69,845

      FLORIDA

Number of returns                            391,764           146,291
  Number of joint returns                    330,104           121,265
  Number with paid
    preparer's signature                     242,479           119,812
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               51,744,282        86,708,371
  Salaries and wages in
    AGI: [5] Number                          326,103           115,051
    Amount                                34,038,179        33,430,501
  Taxable interest: Number                   346,930           140,478
    Amount                                 2,185,223         5,186,943
  Tax-exempt interest: [6]
    Number                                    53,373            47,000
    Amount                                 1,035,155         2,898,374
  Dividends: Number                          247,440           123,073
    Amount                                 1,564,434         4,121,900
  Business or profession
    net income (less loss):
    Number                                    75,921            34,607
    Amount                                 1,885,694         2,703,889
  Number of farm returns                       4,674             3,165
  Net capital gain
    (less loss) in AGI: Number               217,816           119,657
    Amount                                 2,236,575        20,130,865
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     62,519            20,327
    Amount                                 1,892,817         1,519,151
  Pensions and annuities
    in AGI: Number                           110,948            33,854
    Amount                                 3,581,060         1,559,003
  Social Security benefits in AGI:
    Number                                    86,503            37,219
    Amount                                 1,427,516           643,232
  Total statutory adjustments:
    Number                                   109,689            61,231
    Amount                                   577,997           656,943
    Self-employment retirement
      plans: [6] Number                       11,646             9,324
      Amount                                 125,183           180,221
Total itemized deductions: [7]
  Number                                     312,947           118,049
  Amount                                   7,086,907         8,067,443
  Medical and dental expense:
    Number                                    24,485             3,078
    Amount                                   289,876           104,046
  Taxes paid: Number                         307,439           117,287
    Amount                                 1,407,628         2,124,614
  Interest paid: Number                      282,453           102,367
    Amount                                 3,444,929         3,297,557
  Contributions: Number                      295,491           113,829
    Amount                                 1,267,780         2,796,584
Taxable income: Number                       390,754           145,910
  Amount                                  41,098,176        78,626,150
Total tax credits: [8] Number                147,062            59,205
  Amount                                     123,879           231.707
  Child care credit: Number                   36,319             6,531
    Amount                                    17,187             3,334
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      390,787           146,001
  Amount                                   9,165,453        24,394,873
Total tax liability: [12] Number             391,137           146,105
  Amount                                   9,457,695        24,709,249
Tax due at time of filing: [14]
  Number                                     159,912            70,481
  Amount                                   1,000,180         3,529,288
Overpayments: [14] Number                    191,630            42,686
  Amount                                     986,627         1,009,432

                GEORGIA

Number of returns                            233,889            71,215
  Number of joint returns                    205,619            63,036
  Number with paid
    preparer's signature                     129,837            53,792
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               30,845,744        34,195,120
  Salaries and wages in
    AGI: [5] Number                          216,791            62,464
    Amount                                24,041,290        17,615,842
  Taxable interest: Number                   207,055            68,649
    Amount                                   675,729         1,200,008
  Tax-exempt interest: [6]
    Number                                    17,767            16,963
    Amount                                   162,655           455,797
  Dividends: Number                          144,774            59,781
    Amount                                   507,756         1,245,378
  Business or profession
    net income (less loss):
    Number                                    46,830            17,699
    Amount                                 1,049,569         1,227,194
  Number of farm returns                       5,567             2,763
  Net capital gain
    (less loss) in AGI: Number               116,603            56,007
    Amount                                   802,147         5,735,069
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     24,346             5,792
    Amount                                   543,646           288,817
  Pensions and annuities
    in AGI: Number                            53,875            13,251
    Amount                                 1,476,235           456,880
  Social Security benefits in AGI:
    Number                                    24,984             8,523
    Amount                                   372,629           145,369
  Total statutory adjustments:
    Number                                    60,554            28,999
    Amount                                   290,718           358,067
    Self-employment retirement
      plans: [6] Number                        8,276             7,744
      Amount                                  81,516           152,088
Total itemized deductions: [7]
  Number                                     224,248            89,780
  Amount                                   5,868,587         4,794,114
  Medical and dental expense:
    Number                                     9,207             1,017
    Amount                                    64,450            27,114
  Taxes paid: Number                         224,362            69,798
    Amount                                 2,104,074         2,328,042
  Interest paid: Number                      203,872            61,482
    Amount                                 2,462,737         1,550,795
  Contributions: Number                      213,471            67,455
    Amount                                   975,698         1,340,193
Taxable income: Number                       233,545            71,079
  Amount                                  22,980,459        29,311,636
Total tax credits: [8] Number                 83,830            24,848
  Amount                                      68,157            79,854
  Child care credit: Number                   21,615             3,606
    Amount                                     9,609             1,722
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      233,591            71,107
  Amount                                   5,032,269         8,836,622
Total tax liability: [12] Number             233,716            71,142
  Amount                                   5,216,985         9,014,675
Tax due at time of filing: [14]
  Number                                      89,429            34,566
  Amount                                     480,369         1,273,274
Overpayments: [14] Number                    131,454            25,385
  Amount                                     577,891           358,340

      HAWAII

Number of returns                             31,545             7,360
  Number of joint returns                     27,394             5,998
  Number with paid
    preparer's signature                      19,740             6,009
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,068,392         3,338,754
  Salaries and wages in
    AGI: [5] Number                           27,643             5,876
    Amount                                 2,774,441         1,337,515
  Taxable interest: Number                    30,213             7,181
    Amount                                   117,687           136,867
  Tax-exempt interest: [6]
    Number                                     4,082             2,199
    Amount                                    29,822            64,974
  Dividends: Number                           20,804             6,138
    Amount                                    81,729           142,580
  Business or profession
    net income (less loss):
    Number                                     7,549             2,277
    Amount                                   227,232           235,545
  Number of farm returns                         454               182
  Net capital gain
    (less loss) in AGI: Number                17,148             5,844
    Amount                                   170,132           763,999
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,877               911
    Amount                                    97,293            42,963
  Pensions and annuities
    in AGI: Number                             9,944             2,113
    Amount                                   341,088           109,424
  Social Security benefits in AGI:
    Number                                     6,085             1,731
    Amount                                    97,047            31,057
  Total statutory adjustments:
    Number                                     8,461             3,105
    Amount                                    52,279            42,584
    Self-employment retirement
      plans: [6] Number                        1,797               964
      Amount                                  20,747            21,464
Total itemized deductions: [7]
  Number                                      28,804             7,025
  Amount                                     797,760           507,397
  Medical and dental expense:
    Number                                       928               105
    Amount                                    12,190             6,879
  Taxes paid: Number                          28,798             7,016
    Amount                                   264,920           255,664
  Interest paid: Number                       24,720             5,808
    Amount                                   397,413           169,445
  Contributions: Number                       27,209             6,549
    Amount                                    84,321           108,288
Taxable income: Number                        31,482             7,344
  Amount                                   3,002,569         2,813,403
Total tax credits: [8] Number                 12,906             3,089
  Amount                                      10,535            13,564
  Child care credit: Number                    3,673               548
    Amount                                     1,440               225
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       31,487             7,352
  Amount                                     646,363           804,776
Total tax liability: [12] Number              31,507             7,353
  Amount                                     679,567           826,305
Tax due at time of filing: [14]
  Number                                      12,967             2,969
  Amount                                      69,473           111,364
Overpayments: [14] Number                     14,751             2,352
  Amount                                      63,109            33,804

                 IDAHO

Number of returns                             23,379             6,286
  Number of joint returns                     21,274             5,583
  Number with paid
    preparer's signature                      15,675             5,488
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,039,139         2,985,063
  Salaries and wages in
    AGI: [5] Number                           20,572             5,041
    Amount                                 2,029,904         1,113,533
  Taxable interest: Number                    21,466             6,078
    Amount                                   107,002           178,951
  Tax-exempt interest: [6]
    Number                                     2,617             1,734
    Amount                                    21,904            47,874
  Dividends: Number                           14,753             5,166
    Amount                                    53,498           123,389
  Business or profession
    net income (less loss):
    Number                                     5,613             1,797
    Amount                                   155,988           166,920
  Number of farm returns                       1,434               526
  Net capital gain
    (less loss) in AGI: Number                13,539             5,099
    Amount                                   157,227           544,895
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      2,890               583
    Amount                                    69,351            31,462
  Pensions and annuities
    in AGI: Number                             5,292             1,089
    Amount                                   146,324            36,570
  Social Security benefits in AGI:
    Number                                     3,357             1,043
    Amount                                    49,650            17,016
  Total statutory adjustments:
    Number                                     7,528             3,042
    Amount                                    42,132            35,217
    Self-employment retirement
      plans: [6] Number                        1,149               727
      Amount                                  13,168            15,117
Total itemized deductions: [7]
  Number                                      22,204             6,027
  Amount                                     574,648           446,607
  Medical and dental expense:
    Number                                     1,117                65
    Amount                                     8,788             1,559
  Taxes paid: Number                          22,172             6,021
    Amount                                   233,255           253,583
  Interest paid: Number                       19,472             4,982
    Amount                                   210,500           113,114
  Contributions: Number                       21,035             5,781
    Amount                                   103,618           120,534
Taxable income: Number                        23,316             6,267
  Amount                                   2,252,756         2,523,137
Total tax credits: [8] Number                  9,416             2,314
  Amount                                       8,539            10,843
  Child care credit: Number                    1,709               239
    Amount                                       711               115
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       23,325             6,276
  Amount                                     483,300           750,886
Total tax liability: [12] Number              23,350             6,280
  Amount                                     511,084           770,251
Tax due at time of filing: [14]
  Number                                      10,343             3,221
  Amount                                      73,586           147,432
Overpayments: [14] Number                     11,060             1,847
  Amount                                      51,302            31,971

                ILLINOIS

Number of returns                            420,215           130,819
  Number of joint returns                    363,913           113,608
  Number with paid
    preparer's signature                     239,476            96,770
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               55,257,376        68,614,405
  Salaries and wages in
    AGI: [5] Number                          387,038           114,224
    Amount                                42,933,749        35,124,561
  Taxable interest: Number                   381,280           126,090
    Amount                                 1,466,656         3,302,700
  Tax-exempt interest: [6]
    Number                                    48,482            43,527
    Amount                                   457,380         1,473,742
  Dividends: Number                          272,077           112,638
    Amount                                 1,013,668         2,357,123
  Business or profession
    net income (less loss):
    Number                                    79,536            32,517
    Amount                                 1,983,232         2,322,250
  Number of farm returns                       6,190             2,171
  Net capital gain
    (less loss) in AGI:
    Number                                   217,816           104,876
    Amount                                 1,390,713        11,643,476
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     49,269            12,446
    Amount                                 1,160,160           723,553
  Pensions and annuities
    in AGI: Number                            92,257            24,081
    Amount                                 2,446,045           885,824
  Social Security benefits in AGI:
    Number                                    50,672            18,541
    Amount                                   755,898           332,410
  Total statutory adjustments:
    Number                                   100,959            53,029
    Amount                                   530,433           755,748
    Self-employment retirement
      plans: [6] Number                       16,889            16,072
      Amount                                 171,246           359,506
Total itemized deductions: [7]
  Number                                     378,644           124,587
  Amount                                   9,059,166         7,344,454
  Medical and dental expense:
    Number                                    13,980             1,515
    Amount                                   151,309            50,222
  Taxes paid: Number                         378,938           124,753
    Amount                                 3,188,740         3,530,078
  Interest paid: Number                      337,276           105,569
    Amount                                 3,815,773         2,520,558
  Contributions: Number                      363,091           121,443
    Amount                                 1,296,729         2,016,780
Taxable income: Number                       419,735           130,617
  Amount                                  42,433,196        60,910,007
Total tax credits: [8] Number                162,146            51,588
  Amount                                     128,020           181,671
  Child care credit: Number                   33,652             6,306
    Amount                                    15,838             3,207
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      419,769           130,702
  Amount                                   9,378,768        19,120,819
Total tax liability: [12] Number             419,942           130,750
  Amount                                   9,720,953        19,513,001
Tax due at time of filing: [14]
  Number                                     143,729            58,350
  Amount                                     730,763         2,153,743
Overpayments: [14] Number                    246,467            46,560
  Amount                                   1,144,547           865,294

                INDIANA

Number of returns                            141,892            34,776
  Number of joint returns                    129,980            30,962
  Number with paid
    preparer's signature                      83,724            27,826
Number of exemptions [3]                       n a.              n.a.
Adjusted gross income
  (AGI) [4]                               18,247,200        16,387,938
  Salaries and wages in
    AGI: [5] Number                          130,635            30,126
    Amount                                13,672,553         7,361,116
  Taxable interest: Number                   130,183            33,908
    Amount                                   454,877           698,353
  Tax-exempt interest: [6]                    14,139            11,139
    Number                                   139,488           334,915
    Amount                                    82,329            29,071
  Dividends: Number
    Amount                                   309,999            602308
  Business or profession
    net income (less loss):
    Number                                    29,030             9,536
    Amount                                   783,408           746,219
  Number of farm returns                       4,393             1,414
  Net capital gain
    (less loss) in AGI:
    Number                                    71,225            27,917
    Amount                                   533,145         2,334,697
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     18,423             3,309
    Amount                                   400,985           177,506
  Pensions and annuities
    in AGI: Number                            32,253             6,917
    Amount                                   775,380           250,450
  Social Security benefits in AGI:
    Number                                    17,819             5,464
    Amount                                   284,167            96,931
  Total statutory adjustments:
    Number                                    38,294            17,513
    Amount                                   189,775           190,174
    Self-employment retirement
      plans: [6] Number                        5,631             4,361
      Amount                                  58,592            87,844
Total itemized deductions: [7]
  Number                                     129,713            33,335
  Amount                                   2,811,636         1,841,869
  Medical and dental expense:
    Number                                     4,269               350
    Amount                                    42,721            10,789
  Taxes paid: Number                         129,933            33,413
    Amount                                 1,045,187           900,651
  Interest paid: Number                      115,602            27,233
    Amount                                 1,108,255           530,718
  Contributions: Number                      122,542            32,271
    Amount                                   497,250           608,902
Taxable income: Number                       141,747            34,738
  Amount                                  14,122,399        14,438,158
Total tax credits: [8] Number                 54,249            13,464
  Amount                                      46,267            38,684
  Child care credit: Number                   11,828             1,519
    Amount                                     5,137               709
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      141,748            34,745
  Amount                                   3,071,701         4,397,360
Total tax liability: [12] Number             141,804            34,755
  Amount                                   3,211,447         4,497,631
Tax due at time of filing: [14]
  Number                                      52,004            16,227
  Amount                                     288,886           645,235
Overpayments: [14] Number                     79,889            11,346
  Amount                                     340,244           203,815

                  IOWA

Number of returns                             56,960            14,323
  Number of joint returns                     52,203            12,917
  Number with paid
    preparer's signature                      38,419            11,796
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                7,357,359         6,214,257
  Salaries and wages in
    AGI: [5] Number                           50,791            12,311
    Amount                                 5,067,055         2,831,467
  Taxable interest: Number                    53,699            14,051
    Amount                                   273,394           318,196
  Tax-exempt interest: [6]
    Number                                     7,862             4,919
    Amount                                    57,346           132,335
  Dividends: Number                           38,203            12,222
    Amount                                   153,198           234,180
  Business or profession
    net income (less loss):
    Number                                    13,160             4,174
    Amount                                   360,780           284,673
  Number of farm returns                       3,847             1,094
  Net capital gain
    (less loss) in AGI:
    Number                                    32,631            11,548
    Amount                                   255,925           831,678
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      7,932             1,566
    Amount                                   159,910            71,252
  Pensions and annuities
    in AGI: Number                            13,013             3,038
    Amount                                   310,875            99,379
  Social Security benefits in AGI:
    Number                                     9,226             2,747
    Amount                                   147,493            49,559
  Total statutory adjustments:
    Number                                    17,611             7,097
    Amount                                   100,807            69,236
    Self-employment retirement
      plans: [6] Number                        3,578             1,700
      Amount                                  36,531            29,872
Total itemized deductions: [7]
  Number                                      53,115            13,826
  Amount                                   1,207,476           850,928
  Medical and dental expense:
    Number                                     1,961               154
    Amount                                    22,922             4,937
  Taxes paid: Number                          53,107            13,821
    Amount                                   533,940           436,596
  Interest paid: Number                       43,686            10,442
    Amount                                   393,559           213,693
  Contributions: Number                       51,006            13,472
    Amount                                   201,052           245,499
Taxable income: Number                        56,908            14,296
  Amount                                   5,625,794         5,330,334
Total tax credits: [8] Number                 23,244             5,744
  Amount                                      19,165            11,221
  Child care credit: Number                    4,990               686
    Amount                                     1,934               281
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       56,906            14,302
  Amount                                   1,216,391         1,598,750
Total tax liability: [12] Number              56,924            14,307
  Amount                                   1,284,853         1,633,788
Tax due at time of filing: [14]
  Number                                      23,176             6,155
  Amount                                     140,311           162,347
Overpayments: [14] Number                     28,532             5,114
  Amount                                     120,499            75,743

                 KANSAS

Number of returns                             66,917            17,912
  Number of joint returns                     60,973            16,230
  Number with paid
    preparer's signature                      42,298            14,601
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                8,705,297         8,058,297
  Salaries and wages in
    AGI: [5] Number                           60,318            15,630
    Amount                                 6,349,292         3,936,089
  Taxable interest: Number                    61,617            17,452
    Amount                                   261,370           353,157
  Tax-exempt interest: [6]
    Number                                     7,912             5,671
    Amount                                    84,369           185,269
  Dividends: Number                           42,361            14,999
    Amount                                   156,405           308,178
  Business or profession
    net income (less loss):
    Number                                    15,794             5,498
    Amount                                   413,634           364,156
  Number of farm returns                       3,657             1,209
  Net capital gain
    (less loss) in AGI:
    Number                                    35,680            14,192
    Amount                                   237,201           998,760
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      9,265             1,638
    Amount                                   213,931            86,059
  Pensions and annuities
    in AGI: Number                            15,572             3,556
    Amount                                   370,404           106,636
  Social Security benefits in AGI:
    Number                                     9,699             2,855
    Amount                                   156,207            52,561
  Total statutory adjustments:
    Number                                    19,798             8,567
    Amount                                   111,993            89,799
    Self-employment retirement
      plans: [6] Number                        3,493             2,033
      Amount                                  35,698            37,932
Total itemized deductions: [7]
  Number                                      62,900            17,489
  Amount                                   1,474,186         1,080,252
  Medical and dental expense:
    Number                                     2,770               211
    Amount                                    26,788             6,788
  Taxes paid: Number                          62,887            17,492
    Amount                                   612,085           592,908
  Interest paid: Number                       54,030            14,104
    Amount                                   518,279           267,050
  Contributions: Number                       60,109            17,012
    Amount                                   257,436           311,800
Taxable income: Number                        66,850            17,885
  Amount                                   6,620,324         6,926,924
Total tax credits: [8] Number                 26,381             6,906
  Amount                                      21,840            16,128
  Child care credit: Number                    5,817               870
    Amount                                     2,525               407
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       66,870            17,896
  Amount                                   1,439,983         2,107,560
Total tax liability: [12] Number              66,899            17,905
  Amount                                   1,515,158         2,155,554
Tax due at time of filing: [14]
  Number                                      24,590             8,127
  Amount                                     149,355           276,115
Overpayments: [14] Number                     36,609             6,300
  Amount                                     161,378            98,301

                KENTUCKY

Number of returns                             73,691            20,650
  Number of joint returns                     66,605            18,205
  Number with paid
    preparer's signature                      46,577            16,658
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                9,561,793         9,218,949
  Salaries and wages in
    AGI: [5] Number                           66,306            17,504
    Amount                                 6,747,898         4,152,775
  Taxable interest: Number                    67,157            20,058
    Amount                                   280,721           376,242
  Tax-exempt interest: [6]
    Number                                     7,634             5,847
    Amount                                    82,104           157,236
  Dividends: Number                           44,160            17,270
    Amount                                   200,566           389,642
  Business or profession
    net income (less loss):
    Number                                    16,508             6,332
    Amount                                   460,868           516,243
  Number of farm returns                       5,162             2,156
  Net capital gain
    (less loss) in AGI:
    Number                                    39,341            16,796
    Amount                                   366,980         1,351,018
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      8,942             2,030
    Amount                                   212,746           102,427
  Pensions and annuities
    in AGI: Number                            19,312             4,260
    Amount                                   522,191           134,857
  Social Security benefits in AGI:
    Number                                    10,250             3,345
    Amount                                   152,846            57,953
  Total statutory adjustments:
    Number                                    21,895            10,208
    Amount                                   116,581           112,045
    Self-employment retirement
      plans: [6] Number
      Amount                                   3,353             2,416
Total itemized deductions: [7]
  Number                                      35,332            46,904
  Amount                                      69,170            19,895
  Medical and dental expense:
    Number                                 1,650,893         1,231,139
    Amount                                     2,368               239
  Taxes paid: Number                          27,421             8,615
    Amount                                    69,165            19,894
  Interest paid: Number                      708,728           657,497
    Amount                                    59,012            15,724
  Contributions: Number                      567,980           314,805
    Amount                                    65,720            19,174
Taxable income: Number                       279,965           310,685
  Amount                                      73,597            20,606
Total tax credits: [8] Number              7,259,256         7,953,764
  Amount                                      27,473             7,587
  Child care credit: Number                   22,566            18,285
    Amount                                     6,214               930
Earned income credit: [9] Number               2,661               444
   Amount                                         --                --
  Excess earned income credit                     --                --
    (refundable): [10]
    Number
    Amount                                        --                --
Income tax: [11] Number                           --                --
  Amount                                      73,601            20,626
Total tax liability: [12] Number           1,573,503         2,398,733
  Amount                                      73,644            20,634
Tax due at time of filing: [14]
  Number                                   1,656,585         2,457.390
  Amount                                      28,563             9,624
Overpayments: [14] Number                    174,147           361,939
  Amount                                      38,684             6,770

               LOUISIANA

Number of returns                             76,956            23,139
  Number of joint returns                     68,322            19,915
  Number with paid
    preparer's signature                      47,525            19,218
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                9,992,181        11,069,533
  Salaries and wages in
    AGI: [5] Number                           68,330            18,643
    Amount                                 7,004,776         4,190,933
  Taxable interest: Number                    68,844            22,349
    Amount                                   308,649           490,535
  Tax-exempt interest: [6]
    Number                                     7,948             6,948
    Amount                                    93,397           197,938
  Dividends: Number                           45,323            19,198
    Amount                                   186,101           338,262
  Business or profession
    net income (less loss):
    Number                                    18,586             8,309
    Amount                                   539,082           763,524
  Number of farm returns                       2,701             1,268
  Net capital gain
    (less loss) in AGI:
    Number                                    37,281            18,217
    Amount                                   285,166         1,706,092
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      9,330             2,318
    Amount                                   245,893           111,152
  Pensions and annuities
    in AGI: Number                            19,390             4,604
    Amount                                   531,492           156,071
  Social Security benefits in AGI:
    Number                                    11,262             4,226
    Amount                                   165,267            72,803
  Total statutory adjustments:
    Number                                    23,130            12,423
    Amount                                   127,086           157,471
    Self-employment retirement
      plans: [6] Number                        3,610             3,562
      Amount                                  41,120            74,189
Total itemized deductions: [7]
  Number                                      60,952            20,724
  Amount                                   1,291,610         1,066,799
  Medical and dental expense:
    Number                                     3,602               383
    Amount                                    37,759             9,151
  Taxes paid: Number                          61,049            20,769
    Amount                                   326,203           458,166
  Interest paid: Number                       53,816            16,378
    Amount                                   517,728           313,373
  Contributions: Number                       57,489            19,888
    Amount                                   267,206           321,869
Taxable income: Number                        76,851            23,078
  Amount                                   7,930,400         9,928,483
Total tax credits: [8] Number                 29,484             8,437
  Amount                                      27,298            23,417
  Child care credit: Number                    7,842             1,190
    Amount                                     3,368               573
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       76,849            23,101
  Amount                                   1,752,531         3,015,092
Total tax liability: [12] Number              76,901            23,114
  Amount                                   1,846,287         3,109,365
Tax due at time of filing: [14]
  Number                                      31,948            11,036
  Amount                                     200,591           509,514
Overpayments: [14] Number                     37,899             6,305
  Amount                                     165,014           107,275

                 MAINE

Number of returns                             24,336             7,328
  Number of joint returns                     21,540             6,319
  Number with paid
    preparer's signature                      15,626             6,158
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,187,049         3,354,279
  Salaries and wages in
    AGI: [5] Number                           21,251             6,097
    Amount                                 2,112,211         1,324,187
  Taxable interest: Number                    23,427             7,209
    Amount                                   100,054           133,961
  Tax-exempt interest: [6]
    Number                                     3,554             2,502
    Amount                                    40,690            68,858
  Dividends: Number                           15,693             6,269
    Amount                                    99,773           142,698
  Business or profession
    net income (less loss):
    Number                                     6,173             2,111
    Amount                                   200,410           161,050
  Number of farm returns                         263               115
  Net capital gain
    (less loss) in AGI:
    Number                                    13,747             5,956
    Amount                                   177,488           696,040
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      3,178               727
    Amount                                    76,975            34,166
  Pensions and annuities
    in AGI: Number                             5,702             1,478
    Amount                                   155,938            48,130
  Social Security benefits in AGI:
    Number                                     3,856             1,325
    Amount                                    56,905            21,408
  Total statutory adjustments:
    Number                                     8,238             3,524
    Amount                                    52,716            39,786
    Self-employment retirement
      plans: [6] Number                        1,658               890
      Amount                                  17,427            16,202
Total itemized deductions: [7]
  Number                                      23,385             7,086
  Amount                                     589,483           494,483
  Medical and dental expense:
    Number                                     1,124               131
    Amount                                    14,603             4,928
  Taxes paid: Number                          23,379             7,087
    Amount                                   299,816           314,422
  Interest paid: Number                       19,545             5,591
    Amount                                   179,242            92,301
  Contributions: Number                       22,222             6,853
    Amount                                    71,621           123,974
Taxable income: Number                        24,261             7,305
  Amount                                   2,392,760         2,844,809
Total tax credits: [8] Number                 10,053             3,262
  Amount                                       7,948             7,300
  Child care credit: Number                    2,110               382
    Amount                                       887               180
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       24,288             7,320
  Amount                                     519,492           837,812
Total tax liability: [12] Number              24,313             7,323
  Amount                                     550,455           858,088
Tax due at time of filing: [14]
  Number                                       9,072             3,451
  Amount                                      60,016           147,951
Overpayments: [14] Number                     12,885             2,390
  Amount                                      62,426            35,751

                MARYLAND

Number of returns                            243,807            61,087
  Number of joint returns                    215,418            54,649
  Number with paid
    preparer's signature                     117,984            42,767
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               32,211,733        29,044,605
  Salaries and wages in
    AGI: [5] Number                          226,274            53,783
    Amount                                25,726,963        14,967,880
  Taxable interest: Number                   223,211            59,332
    Amount                                   651,428         1,103,050
  Tax-exempt interest: [6]
    Number                                    26,250            18,777
    Amount                                   215,860           537,812
  Dividends: Number                          146,442            52,127
    Amount                                   529,347         1,001,694
  Business or profession
    net income (less loss):
    Number                                    50,210            16,849
    Amount                                 1,089,102         1,218,551
  Number of farm returns                       1,807               923
  Net capital gain
    (less loss) in AGI:
    Number                                   120,488            48,730
    Amount                                   619,125         4,219,448
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     26,110             5,604
    Amount                                   483,821           248,130
  Pensions and annuities
    in AGI: Number                            61,533            13,170
    Amount                                 1,862,897           524,168
  Social Security benefits in AGI:
    Number                                    28,144             8,333
    Amount                                   406,991           145,894
  Total statutory adjustments:
    Number                                    56,550            25,837
    Amount                                   285,171           377,795
    Self-employment retirement
      plans: [6] Number                       10,447             9,145
      Amount                                  97,686           191,946
Total itemized deductions: [7]
  Number                                     238,702            60,420
  Amount                                   6,752,726         4,456,349
  Medical and dental expense:
    Number                                     9,821               942
    Amount                                   115,417            26,392
  Taxes paid: Number                         238,658            60,421
    Amount                                 2,792,995         2,513,827
  Interest paid: Number                      212,618            53,040
    Amount                                 2,692,889         1,347,619
  Contributions: Number                      229,741            58,883
    Amount                                   898,960           961,270
Taxable income: Number                       243,497            60,960
  Amount                                  23,385,131        24,430,025
Total tax credits: [8] Number                 96,334            25,594
  Amount                                      75,496            68,333
  Child care credit: Number                   31,255             5,347
    Amount                                    16,167             2,873
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      243,530            61,039
  Amount                                   5,087,527         7,514,192
Total tax liability: [12] Number             243,640            61,060
  Amount                                   5,270,120         7,717,414
Tax due at time of filing: [14]
  Number                                      84,801            27,321
  Amount                                     351,747           888,038
Overpayments: [14] Number                    145,493            22,829
  Amount                                   ,592,567            319,879

             MASSACHUSETTS

Number of returns                            288,264            98,731
  Number of joint returns                    245,831            85,567
  Number with paid
    preparer's signature                     169,757            74,009
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               38,302,974        55,114,637
  Salaries and wages in
    AGI: [5] Number                          268,181            87,439
    Amount                                30,388,628        27,360,258
  Taxable interest: Number                   272,689            96,898
    Amount                                   823,340         2,077,345
  Tax-exempt interest: [6]
    Number                                    35,047            35,373
    Amount                                   299,851         1,164,908
  Dividends: Number                          180,811            84,955
    Amount                                   673,081         1,992,677
  Business or profession
    net income (less loss):
    Number                                    62,591            27,154
    Amount                                 1,864,824         2,180,947
  Number of farm returns                         600               389
  Net capital gain
    (less loss) in AGI:
    Number                                   152,530            80,500
    Amount                                 1,113,091        12,314,722
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     28,370             7,839
    Amount                                   582,397           355,446
  Pensions and annuities
    in AGI: Number                            51,791            16,610
    Amount                                 1,239,440           580,023
  Social Security benefits in AGI:
    Number                                    30,072            12,491
    Amount                                   454,810           219,389
  Total statutory adjustments:
    Number                                    76,468            40,345
    Amount                                   434,624           540,789
    Self-employment retirement
      plans: [6] Number                       15,407            12,955
      Amount                                 152,183           238,675
Total itemized deductions: [7]
  Number                                     272,868            96,163
  Amount                                   6,823,977         6,724,191
  Medical and dental expense:
    Number                                     8,578             1,288
    Amount                                   113,159            51,957
  Taxes paid: Number                         272,890            96,205
    Amount                                 3,058,497         3,815,608
  Interest paid: Number                      233,056            81,081
    Amount                                 2,666,968         1,838,684
  Contributions: Number                      261,943            93,707
    Amount                                   690,317         1,754,399
Taxable income: Number                       287,775            98,515
  Amount                                  28,987,540        48,226,697
Total tax credits: [8] Number                113,963            41,676
  Amount                                      92,295           168,896
  Child care credit: Number                   28,454             7,450
    Amount                                    13,290             3,694
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      287,847            98,586
  Amount                                   6,412,087        14,540,785
Total tax liability: [12] Number             287,990            98,628
  Amount                                   6,680,570        14,824,218
Tax due at time of filing: [14]
  Number                                      97,843            45,240
  Amount                                     507,386         1,804,346
Overpayments: [14] Number                    171,876            35,678
  Amount                                     858,443           627,631

                MICHIGAN

Number of returns                            318,985            71,473
  Number of joint returns                    288,023            63,844
  Number with paid
    preparer's signature                     185,188            54,632
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               41,306,491        32,528,155
  Salaries and wages in
    AGI: [5] Number                          298,706            63,593
    Amount                                32,954,392        17,339,325
  Taxable interest: Number                   292,078            69,299
    Amount                                   945,372         1,549,711
  Tax-exempt interest: [6]
    Number                                    29,039            21,492
    Amount                                   226,457           679,619
  Dividends: Number                          187,265            59,796
    Amount                                   626,872         1,273,152
  Business or profession
    net income (less loss):
    Number                                    56,526            17,865
    Amount                                 1,280,596         1,308,527
  Number of farm returns                       3,419             1,125
  Net capital gain
    (less loss) in AGI:
    Number                                   149,906            55,603
    Amount                                   918,675         3,757,145
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     33,611             6,711
    Amount                                   800,910           409,687
  Pensions and annuities
    in AGI: Number                            68,917            14,360
    Amount                                 1,836,575           582,854
  Social Security benefits in AGI:
    Number                                    37,026            11,298
    Amount                                   592,500           204,016
  Total statutory adjustments:
    Number                                    67,297            28,837
    Amount                                   321,395           299,825
    Self-employment retirement
      plans: [6] Number                        9,878             6,568
      Amount                                  95,582           117,666
Total itemized deductions: [7]
  Number                                     299,832            69,552
  Amount                                   7,006,049         4,061,326
  Medical and dental expense:
    Number                                     5,824               646
    Amount                                    65,742            22,380
  Taxes paid: Number                         300,106            69,602
    Amount                                 2,703,466         2,019,768
  Interest paid: Number                      269,873            58,384
    Amount                                 2,874,257         1,294,839
  Contributions: Number                      289,711            67,874
    Amount                                 1,062,784         1,114,831
Taxable income: Number                       318,722            71,367
  Amount                                  31,400,223        28,247,773
Total tax credits: [8] Number                125,146            28,150
  Amount                                     105,496            83,284
  Child care credit: Number                   27,071             3,417
    Amount                                    11,641             1,518
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      318,729            71,410
  Amount                                   6,833,836         8,688,106
Total tax liability: [12] Number             318,829            71,441
  Amount                                   7,045,171         8,834,787
Tax due at time of filing: [14]
  Number                                      98,238            29,873
  Amount                                     446,843           956,007
Overpayments: [14] Number                    200,807            27,996
  Amount                                     873,951           430,663

               MINNESOTA

Number of returns                            166,009            46,403
  Number of joint returns                    149,954            41,374
  Number with paid
    preparer's signature                      97,283            35,885
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               21,712,248        22,677,447
  Salaries and wages in
    AGI: [5] Number                          154,498            41,914
    Amount                                16,739,460        11,757,397
  Taxable interest: Number                   151,240            45,024
    Amount                                   450,248           973,764
  Tax-exempt interest: [6]
    Number                                    18,815            14,072
    Amount                                   142,596           376,354
  Dividends: Number                          110,216            39,313
    Amount                                   319,973           665,242
  Business or profession
    net income (less loss):
    Number                                    33,486            11,192
    Amount                                   818,777           638,083
  Number of farm returns                       4,191             1,413
  Net capital gain
    (less loss) in AGI:
    Number                                    90,038            37,261
    Amount                                   589,489         3,104,043
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     19,046             3,848
    Amount                                   406,605           196,846
  Pensions and annuities
    in AGI: Number                            32,791             8,478
    Amount                                   928,324           274,618
  Social Security benefits in AGI:
    Number                                    18,039             5,682
    Amount                                   268,598            97,802
  Total statutory adjustments:
    Number                                    42,498            19,087
    Amount                                   224,203            195732
    Self-employment retirement
      plans: [6] Number                        7,729             4,454
      Amount                                  74,881            77,552
Total itemized deductions: [7]
  Number                                     161,578            45,635
  Amount                                   4,121,772         3,343,968
  Medical and dental expense:
    Number                                     5,015               362
    Amount                                    45,664            13,013
  Taxes paid: Number                         161,563            45,637
    Amount                                 1,781,111         1,990,063
  Interest paid: Number                      143,819            39,153
    Amount                                 1,568,571           865,515
  Contributions: Number                      157,083            44,632
    Amount                                   576,878           787,834
Taxable income: Number                       165,780            46,288
  Amount                                  16,106,615        19,204,196
Total tax credits: [8] Number                 67,451            18,019
  Amount                                      56,336            45,313
  Child care credit: Number                   15,300             2,815
    Amount                                     6,006             1,168
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      165,816            46,342
  Amount                                   3,491,010         5,913,344
Total tax liability: [12] Number             165,904            46,366
  Amount                                   3,628,269         6,004,670
Tax due at time of filing: [14]
  Number                                      61,985            21,485
  Amount                                     325,297           787,983
Overpayments: [14] Number                     93,909            17,465
  Amount                                     390,053           246,469

              MISSISSIPPI

Number of returns                             36,734            10,352
  Number of joint returns                     33,298             9,113
  Number with paid
    preparer's signature                      24,948             9,153
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,750,665         5,065,965
  Salaries and wages in
    AGI: [5] Number                           32,476             8,436
    Amount                                 3,202,198         1,912,297
  Taxable interest: Number                    32,388             9,939
    Amount                                   163,342           251,609
  Tax-exempt interest: [6]
    Number                                     3,159             2,639
    Amount                                    35,605            68,988
  Dividends: Number                           21,202             8,403
    Amount                                    94,499           166,992
  Business or profession
    net income (less loss):
    Number                                     9,373             3,941
    Amount                                   291,275           444,916
  Number of farm returns                       3,291             1,462
  Net capital gain
    (less loss) in AGI:
    Number                                    17,682             7,980
    Amount                                   166,411           844,988
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,471             1,069
    Amount                                   105,879            45,309
  Pensions and annuities
    in AGI: Number                            10,493             2,231
    Amount                                   303,971            79,356
  Social Security benefits in AGI:
    Number                                     6,352             1,999
    Amount                                    96,903            35,024
  Total statutory adjustments:
    Number                                    12,092             5,667
    Amount                                    64,415            71,063
    Self-employment retirement
      plans: [6] Number                        1,628             1,454
      Amount                                  16,932            30,024
Total itemized deductions: [7]
  Number                                      32,606             9,763
  Amount                                     753,641           691,028
  Medical and dental expense:
    Number                                     1,985               133
    Amount                                    15,576             3,133
  Taxes paid: Number                          32,616             9,774
    Amount                                   223,902           252,727
  Interest paid: Number                       27,691             7,622
    Amount                                   256,520           175,136
  Contributions: Number                       30,822             9,407
    Amount                                   180,602           227,144
Taxable income: Number                        36,683            10,326
  Amount                                   3,662,431         4,344,619
Total tax credits: [8] Number                 12,955             3,501
  Amount                                      11,513             8,338
  Child care credit: Number                    2,996               440
    Amount                                     1,347               215
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       36,675            10,333
  Amount                                     797,663         1,327,763
Total tax liability: [12] Number              36,702            10,338
  Amount                                     846,177         1,372,535
Tax due at time of filing: [14]
  Number                                      16,740             5,156
  Amount                                     113,587           248,575
Overpayments: [14] Number                     16,757             2,874
  Amount                                      71,427            54,044

                MISSOURI

Number of returns                            129,797            35,720
  Number of joint returns                    116,336            31,271
  Number with paid
    preparer's signature                      79,373            28,081
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               16,856,624        17,894,153
  Salaries and wages in
    AGI: [5] Number                          117,790            30,817
    Amount                                12,466,946         8,680,717
  Taxable interest: Number                   116,457            34,455
    Amount                                   480,432           801,074
  Tax-exempt interest: [6]
    Number                                    15,487            12,155
    Amount                                   151,381           376,860
  Dividends: Number                           83,141            30,467
    Amount                                   348,204           745,910
  Business or profession
    net income (less loss):
    Number                                    27,263             9,892
    Amount                                   741,965           727,751
  Number of farm returns                       5,567             1,982
  Net capital gain
    (less loss) in AGI:
    Number                                    68,484            28,731
    Amount                                   523,697         2,834,192
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     17,368             3,721
    Amount                                   421,238           185,966
  Pensions and annuities
    in AGI: Number                            31,744             7,427
    Amount                                   810,265           242,139
  Social Security benefits in AGI:
    Number                                    18,428             6,218
    Amount                                   277,744           109,083
  Total statutory adjustments:
    Number                                    34,653            16,017
    Amount                                   184,204           178,021
    Self-employment retirement
      plans: [6] Number                        5,553             4,121
      Amount                                  55,674            74,656
Total itemized deductions: [7]
  Number                                     121,643            34,584
  Amount                                   2,813,423         2,294,310
  Medical and dental expense:
    Number                                     4,717               519
    Amount                                    53,411            18,861
  Taxes paid: Number                         121,639            34,594
    Amount                                 1,114,682         1,217,097
  Interest paid: Number                      105,563            27,936
    Amount                                 1,045,297           604,186
  Contributions: Number                      115,317            33,465
    Amount                                   453,691           664,856
Taxable income: Number                       129,632            35,654
  Amount                                  12,882,097        15,505,810
Total tax credits: [8] Number                 51,026            14,450
  Amount                                      40,610            30,349
  Child care credit: Number                   11,915             1,828
    Amount                                     5,225               870
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      129,648            35,673
  Amount                                   2,811,133         4,759,029
Total tax liability: [12] Number             129,699            35,692
  Amount                                   2,937,921         4,858,242
Tax due at time of filing: [14]
  Number                                      48,126            16,730
  Amount                                     275,765           743,716
Overpayments: [14] Number                     72,358            12,483
  Amount                                     315,822           202,969

                MONTANA

Number of returns                             13,541             4,194
  Number of joint returns                     11,972             3,667
  Number with paid
    preparer's signature                      10,186             3,734
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,779,078         1,912,875
  Salaries and wages in
    AGI: [5] Number                           11,026             3,338
    Amount                                   962,295           613,265
  Taxable interest: Number                    12,673             4,104
    Amount                                    88,443           134,138
  Tax-exempt interest: [6]
    Number                                     2,399             1,440
    Amount                                    23,683            38,507
  Dividends: Number                            9,212             3,533
    Amount                                    49,330            84,591
  Business or profession
    net income (less loss):
    Number                                     4,018             1,496
    Amount                                   129,654           110,200
  Number of farm returns                       1,125               465
  Net capital gain
    (less loss) in AGI:
    Number                                     8,650             3,524
    Amount                                   142,901           445,393
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      1,930               468
    Amount                                    47,980            21,171
  Pensions and annuities
    in AGI: Number                             3,431               808
    Amount                                    94,086            26,652
  Social Security benefits in AGI:
    Number                                     2,708               801
    Amount                                    38,894            12,806
  Total statutory adjustments:
    Number                                     5,638             2,212
    Amount                                    38,287            23,709
    Self-employment retirement
      plans: [6] Number                        1,113               552
      Amount                                  13,294            10,940
Total itemized deductions: [7]
  Number                                      12,599             3,956
  Amount                                     301,212           248,351
  Medical and dental expense:
    Number                                       973                69
    Amount                                     8,795             1,191
  Taxes paid: Number                          12,589             3,955
    Amount                                   131,649           137,303
  Interest paid: Number                       10,062             3,046
    Amount                                    99,140            54,221
  Contributions: Number                       11,852             3,798
    Amount                                    50,378            78,750
Taxable income: Number                        13,514             4,188
  Amount                                   1,360,359         1,651,478
Total tax credits: [8] Number                  5,517             1,766
  Amount                                       4,697             5,095
  Child care credit: Number                      848               178
    Amount                                       306                81
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       13,517             4,193
  Amount                                     293,152           477,437
Total tax liability: [12] Number              13,527             4,193
  Amount                                     316,545           490,231
Tax due at time of filing: [14]
  Number                                       6,043             1,895
  Amount                                      47,160            58,171
Overpayments: [14] Number                      5,514             1,241
  Amount                                      29,396            19,544

                NEBRASKA

Number of returns                             35,668             9,755
  Number of joint returns                     32,563             8,753
  Number with paid
    preparer's signature                      23,571             8,127
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,628,095         5,223,061
  Salaries and wages in
    AGI: [5] Number                           32,174             8,429
    Amount                                 3,222,374         2,064,134
  Taxable interest: Number                    33,348             9,567
    Amount                                   155,113           305,067
  Tax-exempt interest: [6]
    Number                                     4,987             3,326
    Amount                                    46,599           122,418
  Dividends: Number                           23,544             8,305
    Amount                                    83,796           194,581
  Business or profession
    net income (less loss):
    Number                                     8,265             2,784
    Amount                                   199,229           158,148
  Number of farm returns                       2,176               737
  Net capital gain
    (less loss) in AGI:
    Number                                    21,229             8.103
    Amount                                   176,497         1,088,016
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,893             1,085
    Amount                                   104,306            54,117
  Pensions and annuities
    in AGI: Number                             8,185             1,899
    Amount                                   204,110            66,639
  Social Security benefits in AGI:
    Number                                     5,385             1,755
    Amount                                    85,139            31,810
  Total statutory adjustments:
    Number                                    11,245             4,635
    Amount                                    59,809            42,593
    Self-employment retirement
      plans: [6] Number                        1,877               970
      Amount                                  18,378            17,497
Total itemized deductions: [7]
  Number                                      33,364             9,435
  Amount                                     803,458           683,655
  Medical and dental expense:
    Number                                     1,396               123
    Amount                                    14,512             4,229
  Taxes paid: Number                          33,339             9,435
    Amount                                   354,106           344,092
  Interest paid: Number                       28,117             7,385
    Amount                                   259,679           168,768
  Contributions: Number                       32,398             9,241
    Amount                                   140,301           230,930
Taxable income: Number                        35,630             9,743
  Amount                                   3,492,581         4,508,728
Total tax credits: [8] Number                 14,772             3,740
  Amount                                      12,464             7,709
  Child care credit: Number                    3,502               476
    Amount                                     1,445               202
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       35,622             9,748
  Amount                                     752,773         1,341,174
Total tax liability: [12] Number              35,640             9,751
  Amount                                     791,687         1,363,463
Tax due at time of filing: [14]
  Number                                      13,958             4,573
  Amount                                      99,877           223,148
Overpayments: [14] Number                     18,761             3,307
  Amount                                      82,641            59,563

      NEVADA

Number of returns                             52,368            17,468
  Number of joint returns                     43,736            13,540
  Number with paid
    preparer's signature                      32,598            14,301
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                6,823,186        12,489,045
  Salaries and wages in
    AGI: [5] Number                           45,470            13,483
    Amount                                 4,700,197         4,067,362
  Taxable interest: Number                    43,662            16,480
    Amount                                   246,010           941,174
  Tax-exempt interest: [6]
    Number                                     4,649             4,478
    Amount                                    80,440           283,898
  Dividends: Number                           27,660            13,695
    Amount                                   135,981           564,042
  Business or profession
    net income (less loss):
    Number                                    11,191             4,792
    Amount                                   297,745           490,308
  Number of farm returns                         469               346
  Net capital gain
    (less loss) in AGI:
    Number                                    24,536            13,689
    Amount                                   256,140         3,322,347
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      6,565             1,849
    Amount                                   188,358           129,571
  Pensions and annuities
    in AGI: Number                            15,537             4,090
    Amount                                   493,862           195,143
  Social Security benefits in AGI:
    Number                                     8,865             3.669
    Amount                                   120,873            56,824
  Total statutory adjustments:
    Number                                    13,921             7,313
    Amount                                    77,452            91,281
    Self-employment retirement
      plans: [6] Number                        1,675             1,262
      Amount                                  19,722            28,926
Total itemized deductions: [7]
  Number                                      44,708            14,296
  Amount                                   1,204,434         1,491,473
  Medical and dental expense:
    Number                                     2,420               246
    Amount                                    20,332             7,629
  Taxes paid: Number                          44,275            14,173
    Amount                                   162,008           278,574
  Interest paid: Number                       41,777            12,838
    Amount                                   639,865           540,417
  Contributions: Number                       42,092            13,475
    Amount                                   153,443           344,835
Taxable income: Number                        52,193            17,370
  Amount                                   5,232,953        10,976,338
Total tax credits: [8] Number                 18,178             5,974
  Amount                                      16,162            50,830
  Child care credit: Number                    4,714               661
    Amount                                     2,274               344
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       52,194            17,394
  Amount                                   1,155,590         3,337,929
Total tax liability: [12] Number              52,244            17,414
  Amount                                   1,203,376         3,382,197
Tax due at time of filing: [14]
  Number                                      21,879             8,597
  Amount                                     133,294           477,377
Overpayments: [14] Number                     26,414             5,090
  Amount                                     124,611           147,799

      NEW HAMPSHIRE

Number of returns                             50,657            13,412
  Number of joint returns                     44,895            11,714
  Number with paid
    preparer's signature                      27,834            10,077
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                6,649,508         6,506,926
  Salaries and wages in
    AGI: [5] Number                           46,433            11,577
    Amount                                 5,159,842         3,413,517
  Taxable interest: Number                    48,284            13,234
    Amount                                   147,592           245,219
  Tax-exempt interest: [6]
    Number                                     5,237             3,890
    Amount                                    52,997           141,320
  Dividends: Number                           31,501            11,236
    Amount                                   133,415           265,666
  Business or profession
    net income (less loss):
    Number                                    10,598             3,474
    Amount                                   357,691           337,715
  Number of farm returns                         248               136
  Net capital gain
    (less loss) in AGI:
    Number                                    26,771            10,799
    Amount                                   232,868         1,501,346
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,285             1,196
    Amount                                   121,275            64,241
  Pensions and annuities
    in AGI: Number                            10,298             2,582
    Amount                                   263,170            93,193
  Social Security benefits in AGI:
    Number                                     5,613             2,075
    Amount                                    84,426            35,081
  Total statutory adjustments:
    Number                                    13,925             5,449
    Amount                                    83,531            60,622
    Self-employment retirement
      plans: [6] Number                        2,585             1,299
      Amount                                  27,008            24,144
Total itemized deductions: [7]
  Number                                      44,615            11,457
  Amount                                     955,295           528,854
  Medical and dental expense:
    Number                                     1,504               160
    Amount                                    17,968             5,359
  Taxes paid: Number                          44,629            11,489
    Amount                                   354,118           231,378
  Interest paid: Number                       40,529             9,824
    Amount                                   424,234           193,635
  Contributions: Number                       42,341            11,055
    Amount                                   115,520           151,503
Taxable income: Number                        50,617            13,398
  Amount                                   5,214,912         5,922,768
Total tax credits: [8] Number                 20,725             5,196
  Amount                                      17,548            16,447
  Child care credit: Number                    4,842               744
    Amount                                     2,243               361
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       50,613            13,403
  Amount                                   1,149,022         1,789,308
Total tax liability: [12] Number              50,633            13,404
  Amount                                   1,200,837         1,821,036
Tax due at time of filing: [14]
  Number                                      18,614             6,724
  Amount                                      98,183           255,832
Overpayments: [14] Number                     28,622             4,534
  Amount                                     125,757            74,352

               NEW JERSEY

Number of returns                            422,666           141,644
  Number of joint returns                    365,954           126,304
  Number with paid
    preparer's signature                     261,014           105,188
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               56,365,640        73,286,523
  Salaries and wages in
    AGI: [5] Number                          395,720           128,391
    Amount                                46,029,197        45,183,732
  Taxable interest: Number                   385,080           135,859
    Amount                                 1,204,335         2,519,916
  Tax-exempt interest: [6]
    Number                                    47,024            44,082
    Amount                                   482,752         1,450,159
  Dividends: Number                          276,196           123,024
    Amount                                   899,885         2,034,610
  Business or profession
    net income (less loss):
    Number                                    77,271            31,566
    Amount                                 1,984,473         2,721,063
  Number of farm returns                       1,757             1,062
  Net capital gain
    (less loss) in AGI:
    Number                                   221,774           113,126
    Amount                                   924,987         8,551,694
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     40,757            10,821
    Amount                                   904,049           543,770
  Pensions and annuities
    in AGI: Number                            85,447            23,781
    Amount                                 2,096,447           846,759
  Social Security benefits in AGI:
    Number                                    48,397            16,433
    Amount                                   790,641           300,997
  Total statutory adjustments:
    Number                                    97,067            50,055
    Amount                                   528,402           698,928
    Self-employment retirement
      plans: [6] Number                       16,125            15,243
      Amount                                 167,055           308,411
Total itemized deductions: [7]
  Number                                     399,996           139,584
  Amount                                  10,450,158         9,901,186
  Medical and dental expense:
    Number                                    18,575             1,854
    Amount                                   154,117            41,540
  Taxes paid: Number                         400,303           139,677
    Amount                                 4,629,164         6,441,620
  Interest paid: Number                      345,146           120,267
    Amount                                 3,847,804         2,701,674
  Contributions: Number                      387,033           136,234
    Amount                                 1,186,655         1,719,788
Taxable income: Number                       422,208           141,413
  Amount                                  42,156,530        63,040,175
Total tax credits: [8] Number                163,137            53,300
  Amount                                     126,509           142,004
  Child care credit: Number                   44,682            10,024
    Amount                                    22,338             5,313
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      422,283           141,549
  Amount                                   9,335,889        19,965,856
Total tax liability: [12] Number             422,404           141,507
  Amount                                   9,648,037        20,323,579
Tax due at time of filing: [14]
  Number                                     128,770            62,553
  Amount                                     601,135         1,957,439
Overpayments: [14] Number                    267,354            55,584
  Amount                                   1,208,926           784,608

               NEW MEXICO

Number of returns                             41,456            11,717
  Number of joint returns                     35,928             9,814
  Number with paid
    preparer's signature                      22,699             9,389
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                5,422,616         5,881,160
  Salaries and wages in
    AGI: [5] Number                           35,822             9,358
    Amount                                 3,567,458         1,968,431
  Taxable interest: Number                    36,191            11,396
    Amount                                   176,886           272,509
  Tax-exempt interest: [6]
    Number                                     5,746             3,902
    Amount                                    51,229           102,116
  Dividends: Number                           26,342             9,790
    Amount                                   121,936           257,134
  Business or profession
    net income (less loss):
    Number                                    10,706             3,884
    Amount                                   296,618           284,936
  Number of farm returns                       1,340               655
  Net capital gain
    (less loss) in AGI:
    Number                                    22,425             9,530
    Amount                                   270,204         1,511,545
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      5,814             1,403
    Amount                                   137,427            71,950
  Pensions and annuities
    in AGI: Number                            12,399             2,809
    Amount                                   416,368           123,898
  Social Security benefits in AGI:
    Number                                     7,103             2,430
    Amount                                   101,718            38,794
  Total statutory adjustments:
    Number                                    12,799             5,411
    Amount                                    68,888            52,499
    Self-employment retirement
      plans: [6] Number                        2,032             1,158
      Amount                                  21,703            22,130
Total itemized deductions: [7]
  Number                                      38,181            11,152
  Amount                                     902,534           732,244
  Medical and dental expense:
    Number                                     2,025               198
    Amount                                    19,339             4,699
  Taxes paid: Number                          38,143            11,148
    Amount                                   328,879           364,468
  Interest paid: Number                       32,837             9,104
    Amount                                   369,127           211,695
  Contributions: Number                       35,422            10,588
    Amount                                   136,227           188,114
Taxable income: Number                        41,394            11,695
  Amount                                   4,170,285         5,115,767
Total tax credits: [8] Number                 18,963             6,172
  Amount                                      15,453            16,566
  Child care credit: Number                    3,030               517
    Amount                                     1,340               250
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       41,393            11,701
  Amount                                     913,371         1,495,244
Total tax liability: [12] Number              41,422            11,705
  Amount                                     960,452         1,525,599
Tax due at time of filing: [14]
  Number                                      19,737             7,211
  Amount                                     140,510           411,013
Overpayments: [14] Number                     18,544             2,574
  Amount                                      79,393            43,157

                NEW YORK

Number of returns                            616,965           234,777
  Number of joint returns                    491,295           186,786
  Number with paid
    preparer's signature                     413,741           186,931
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               81,706,293       166,393,633
  Salaries and wages in
    AGI: [5] Number                          564,408           202,831
    Amount                                63,294,273        85,187,269
  Taxable interest: Number                   580,529           228,763
    Amount                                 2,115,641         8,279,237
  Tax-exempt interest: [6]
    Number                                    84,527            87,750
    Amount                                 1,000,521         4,186,030
  Dividends: Number                          395,332           203,372
    Amount                                 1,544,507         6,542,097
  Business or profession
    net income (less loss):
    Number                                   125,993            59,833
    Amount                                 3,240,523         5,714,710
  Number of farm returns                       1,911               935
  Net capital gain
    (less loss) in AGI:
    Number                                   323,741           188,950
    Amount                                 1,722,605        32,122,679
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     68,429            21,496
    Amount                                 1,497,349         1,215,403
  Pensions and annuities
    in AGI: Number                           140,159            40,324
    Amount                                 4,234,518         1,768,224
  Social Security benefits in AGI:
    Number                                    87,308            34,977
    Amount                                 1,459,843           668,808
  Total statutory adjustments:
    Number                                   149,553            94,177
    Amount                                   877,655         1,643,921
    Self-employment retirement
      plans: [6] Number                       30,235            33,425
      Amount                                 337,765           783,100
Total itemized deductions: [7]
  Number                                     594,370           231,884
  Amount                                  16,245,582        27,357,313
  Medical and dental expense:
    Number                                    26,716             4,033
    Amount                                   320,515           134,367
  Taxes paid: Number                         594,120           231,802
    Amount                                 8,064,078        17,852,436
  Interest paid: Number                      455,324           185,709
    Amount                                 4,579,879         5,794,820
  Contributions: Number                      574,600           224,768
    Amount                                 1,996,169         6,301,998
Taxable income: Number                       615,514           234,023
  Amount                                  60,565,435       139,803,477
Total tax credits: [8] Number                230,148           101,655
  Amount                                     180,502           632,822
  Child care credit: Number                   53,472            13,993
    Amount                                    26,475             7,841
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      615,883           234,485
  Amount                                  13,551,517        45,608,706
Total tax liability: [12] Number             616,256           234,553
  Amount                                  14,067,688        46,541,420
Tax due at time of filing: [14]
  Number                                     189,433           100,149
  Amount                                     969,561         3,788,591
Overpayments: [14] Number                    375,861            79,841
  Amount                                   1,742,523         1,535,794

             NORTH CAROLINA

Number of returns                            198,679            56,702
  Number of joint returns                    178,816            50,579
  Number with paid
    preparer's signature                     116,221            44,338
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               26,064,270        25,436,449
  Salaries and wages in
    AGI: [5] Number                          179,561            48,876
    Amount                                19,265,484        12,898,055
  Taxable interest: Number                   182,152            55,106
    Amount                                   647,370           993,916
  Tax-exempt interest: [6]
    Number                                    20,601            16,109
    Amount                                   197,646           406,146
  Dividends: Number                          127,166            48,108
    Amount                                   541,591           949,943
  Business or profession
    net income (less loss):
    Number                                    41,656            15,106
    Amount                                 1,057,101         1,071,950
  Number of farm returns                       4,326             1,777
  Net capital gain
    (less loss) in AGI:
    Number                                   105,108            45,586
    Amount                                   828,648         3,590,948
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     25,038             5,701
    Amount                                   598,511           296,940
  Pensions and annuities
    in AGI: Number                            50,853            11,547
    Amount                                 1,454,642           421,958
  Social Security benefits in AGI:
    Number                                    28,372             9,068
    Amount                                   438,586           157,917
  Total statutory adjustments:
    Number                                    54,915            24,742
    Amount                                   281,915           272,377
    Self-employment retirement
      plans: [6] Number                        8,275             6,254
      Amount                                  81,453           115,896
Total itemized deductions: [7]
  Number                                     191,373            55,650
  Amount                                   5,078,433         3,861,464
  Medical and dental expense:
    Number                                     8,923               712
    Amount                                    85,081            24,153
  Taxes paid: Number                         191,347            55,663
    Amount                                 2,035,715         2,101,298
  Interest paid: Number                      169,846            47,612
    Amount                                 1,954,369         1,101,659
  Contributions: Number                      183,044            54,209
    Amount                                   841,038           969,400
Taxable income: Number                       198,395            56,594
  Amount                                  19,314,680        21,437,541
Total tax credits: [8] Number                 77,386            23,277
  Amount                                      59,301            66,013
  Child care credit: Number                   19,031             3,138
    Amount                                     8,076             1,478
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      198,417            56,638
  Amount                                   4,190,812         6,449,105
Total tax liability: [12] Number             198,525            56,668
  Amount                                   4,378,327         6,592,608
Tax due at time of filing: [14]
  Number                                      75,450            25,979
  Amount                                     420,873           868,363
Overpayments: [14] Number                    109,515            20,804
  Amount                                     497,658           306,826

              NORTH DAKOTA

Number of returns                              9,989             2,930
  Number of joint returns                      9,057             2,629
  Number with paid
    preparer's signature                       7,384             2,523
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,303,456         1,204,664
  Salaries and wages in
    AGI: [5] Number                            8,459             2,558
    Amount                                   775,398           510,276
  Taxable interest: Number                     9,428             2,871
    Amount                                    56,448            68,606
  Tax-exempt interest: [6]
    Number                                     1,694               952
    Amount                                    14,900            19,376
  Dividends: Number                            6,609             2,360
    Amount                                    23,991            30,379
  Business or profession
    net income (less loss):
    Number                                     2,503               921
    Amount                                    73,173            52,070
  Number of farm returns                       1,390               329
  Net capital gain
    (less loss) in AGI:
    Number                                     6,087             2,369
    Amount                                    57,405           166,022
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      1,444               293
    Amount                                    31,051            14,244
  Pensions and annuities
    in AGI: Number                             2,048               494
    Amount                                    48,101            15,287
  Social Security benefits in AGI:
    Number                                     1,860               512
    Amount                                    28,722             8,781
  Total statutory adjustments:
    Number                                     3,905             1,545
    Amount                                    22,688            12,063
    Self-employment retirement
      plans: [6] Number                          757               257
      Amount                                   7,589             4,516
Total itemized deductions: [7]
  Number                                       7,614             2,630
  Amount                                     152,957           133,211
  Medical and dental expense:
    Number                                       390                23
    Amount                                     4,280             2,229
  Taxes paid: Number                           7,604             2,625
    Amount                                    54,345            60,457
  Interest paid: Number                        6,247             2,013
    Amount                                    51,748                33
  Contributions: Number                        7,296             2,543
    Amount                                    32,449            45,668
Taxable income: Number                         9,983             2,927
  Amount                                   1,045,162         1,060,686
Total tax credits: [8] Number                  4,160             1,193
  Amount                                       4,032             3,301
  Child care credit: Number                      822               149
    Amount                                       298                61
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                        9,979             2,927
  Amount                                     228,356           312,631
Total tax liability: [12] Number               9,980             2,928
  Amount                                     245,983           319,232
Tax due at time of filing: [14]
  Number                                       5,047             1,481
  Amount                                      49,781            57,576
Overpayments: [14] Number                      4,049               991
  Amount                                      18,252            14,307

                  OHIO

Number of returns                            247,065            72,180
  Number of joint returns                    210,550            61,305
  Number with paid
    preparer's signature                     132,616            55,259
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               32,281,881        32,952,991
  Salaries and wages in
    AGI: [5] Number                          223,729            62,947
    Amount                                23,800,580        16,613,901
  Taxable interest: Number                   223,168            69,531
    Amount                                   852,610         1,352,502
  Tax-exempt interest: [6]
    Number                                    29,654            24,346
    Amount                                   262,189           623,631
  Dividends: Number                          161,882            62,728
    Amount                                   750,796         1,506,810
  Business or profession
    net income (less loss):
    Number                                    51,908            19,755
    Amount                                 1,560,096         1,415,498
  Number of farm returns                       4,753             1,820
  Net capital gain
    (less loss) in AGI:
    Number                                   132,537            58,287
    Amount                                   938,948         4,264,069
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     32,004             7,635
    Amount                                   873,886           474,706
  Pensions and annuities
    in AGI: Number                            57,172            14,554
    Amount                                 1,541,443           522,739
  Social Security benefits in AGI:
    Number                                    33,783            11,696
    Amount                                   554,216           205,131
  Total statutory adjustments:
    Number                                    66,031            31,541
    Amount                                   382,531           353,347
    Self-employment retirement
      plans: [6] Number                       11,842             8,153
      Amount                                 128,426           155,538
Total itemized deductions: [7]
  Number                                     233,613            70,625
  Amount                                   5,762,635         4,851,047
  Medical and dental expense:
    Number                                     6,270               816
    Amount                                    90,343            32,216
  Taxes paid: Number                         233,626            70,624
    Amount                                 2,614,954         2,958,905
  Interest paid: Number                      201,451            57,361
    Amount                                 2,047,108         1,140,294
  Contributions: Number                      220,798            68,085
    Amount                                   825,121         1,162,903
Taxable income: Number                       246,716            72,062
  Amount                                  24,331,182        28,000,658
Total tax credits: [8] Number                 97,016            28,756
  Amount                                      81,235            68,052
  Child care credit: Number                   18,371             2,886
    Amount                                     8,532             1,371
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      246,788            72,130
  Amount                                   5,356,871         8,577,560
Total tax liability: [12] Number             246,904            72,147
  Amount                                   5,606,270             8,756
Tax due at time of filing: [14]
  Number                                      81,410            30,123
  Amount                                     455,704         1,012,286
Overpayments: [14] Number                    144,829            27,134
  Amount                                     671,566           413,498

                OKLAHOMA

Number of returns                             59,574            16,779
  Number of joint returns                     53,570            14,821
  Number with paid
    preparer's signature                      36,789            13,493
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                7,729,065         8,426,054
  Salaries and wages in
    AGI: [5] Number                           52,320            14,188
    Amount                                 5,312,329         3,414,018
  Taxable interest: Number                    54,067            16,239
    Amount                                   255,255           412,092
  Tax-exempt interest: [6]
    Number                                     6,423             4,796
    Amount                                    76,110           177,339
  Dividends: Number                           33,727            13,302
    Amount                                   125,481           260,651
  Business or profession
    net income (less loss):
    Number                                    16,226             6,627
    Amount                                   417,340           455,557
  Number of farm returns                       4,413             1,673
  Net capital gain
    (less loss) in AGI:
    Number                                    29,286            12,784
    Amount                                   207,203         1,332,469
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      8,029             1,718
    Amount                                   221,089            91,141
  Pensions and annuities
    in AGI: Number                            15,939             3,322
    Amount                                   430,763           114,286
  Social Security benefits in AGI:
    Number                                    10,254             3,240
    Amount                                   157,578            56,693
  Total statutory adjustments:
    Number                                    18,533             8,387
    Amount                                    88,193            73,675
    Self-employment retirement
      plans: [6] Number                        2,210             1,547
      Amount                                  22,770            27,203
Total itemized deductions: [7]
  Number                                      56,043            16,208
  Amount                                   1,262,585         1,095,040
  Medical and dental expense:
    Number                                     3,166               268
    Amount                                    29,063             8,703
  Taxes paid: Number                          56,225            16,214
    Amount                                   503,924           544,529
  Interest paid: Number                       46,446            12,402
    Amount                                   403,908           239,580
  Contributions: Number                       52,993            15,569
    Amount                                   268,210           424,964
Taxable income: Number                        59,512            16,754
  Amount                                   5,952,276         7,384,176
Total tax credits: [8] Number                 21,208             6,221
  Amount                                      19,874            31,489
  Child care credit: Number                    4,360               657
    Amount                                     1,817               306
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       59,507            16,578
  Amount                                   1,302,182         2,273,056
Total tax liability: [12] Number              59,541            16,768
  Amount                                   1,368,941         2,317,697
Tax due at time of filing: [14]
  Number                                      25,787             7,963
  Amount                                     162,455           318,644
Overpayments: [14] Number                     28,797             5,373
  Amount                                     123,516           110,462

                 OREGON

Number of returns                             88,091            24,143
  Number of joint returns                     77,818            21,101
  Number with paid
    preparer's signature                      53,734            19,174
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               11,514,809        10,888,075
  Salaries and wages in
    AGI: [5] Number                           77,043            20,087
    Amount                                 7,924,799         4,884,994
  Taxable interest: Number                    80,626            23,400
    Amount                                   351,830           533,162
  Tax-exempt interest: [6]
    Number                                    11,516             7,355
    Amount                                   100,698           192,894
  Dividends: Number                           56,358            20,490
    Amount                                   212,011           426,156
  Business or profession
    net income (less loss):
    Number                                    19,557             6,279
    Amount                                   609,537           530,932
  Number of farm returns                       3,745             1,531
  Net capital gain
    (less loss) in AGI:
    Number                                    49,177            19,393
    Amount                                   504,306         2,043,581
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     11,458             2,417
    Amount                                   278,151           130,551
  Pensions and annuities
    in AGI: Number                            20,324             4,477
    Amount                                   669,601           164,884
  Social Security benefits in AGI:
    Number                                    13,201             3,968
    Amount                                   197,071            66,737
  Total statutory adjustments:
    Number                                    26,049            10,173
    Amount                                   173,532           136,416
    Self-employment retirement
      plans: [6] Number                        5,218             2,973
      Amount                                  60,678            62,076
Total itemized deductions: [7]
  Number                                      85,851            23,699
  Amount                                   2,439,678         1,845,274
  Medical and dental expense:
    Number                                     3,887               321
    Amount                                    38,259             8,791
  Taxes paid: Number                          85,821            23,692
    Amount                                 1,118,448         1,081,852
  Interest paid: Number                       74,258            19,680
    Amount                                   912,342           468,918
  Contributions: Number                       80,136            22,687
    Amount                                   294,572           420,404
Taxable income: Number                        87,914            24,061
  Amount                                   8,354,278         8,996,552
Total tax credits: [8] Number                 33,626             9,664
  Amount                                      27,013            43,416
  Child care credit: Number                    6,134             1,129
    Amount                                     2,587               493
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       87,938            24,073
  Amount                                   1,806,013         2,648,905
Total tax liability: [12] Number              88,001            24,091
  Amount                                   1,906,766         2,709,966
Tax due at time of filing: [14]
  Number                                      33,925            10,874
  Amount                                     212,664           366,581
Overpayments: [14] Number                     46,704             8,636
  Amount                                     221,101           142,184

              PENNSYLVANIA

Number of returns                            330,974            97,471
  Number of joint returns                    295,161            86,439
  Number with paid
    preparer's signature                     185,944            74,345
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               43,308,419        47,583,555
  Salaries and wages in
    AGI: [5] Number                          300,726            85,025
    Amount                                32,926,993        24,342,153
  Taxable interest: Number                   305,023            93,916
    Amount                                 1,080,369         1,646,332
  Tax-exempt interest: [6]
    Number                                    40,020            32,165
    Amount                                   409,503         1,145,929
  Dividends: Number                          221,566            85,468
    Amount                                   982,019         2,097,179
  Business or profession
    net income (less loss):
    Number                                    68,254            27,521
    Amount                                 2,190,469         2,354,486
  Number of farm returns                       2,635             1,301
  Net capital gain
    (less loss) in AGI:
    Number                                   176,283            78,983
    Amount                                 1,078,167         7,356,748
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     40,300             9,673
    Amount                                   977,064           534,568
  Pensions and annuities
    in AGI: Number                            74,112            19,473
    Amount                                 1,862,253           723,593
  Social Security benefits in AGI:
    Number                                    44,293            15,148
    Amount                                   721,096           277,201
  Total statutory adjustments:
    Number                                    86,518            42,890
    Amount                                   510,739           517,769
    Self-employment retirement
      plans: [6] Number                       16,500            12,292
      Amount                                 169,459           231,160
Total itemized deductions: [7]
  Number                                     303,346            93,161
  Amount                                   6,906,495         5,399,310
  Medical and dental expense:
    Number                                    10,313             1,333
    Amount                                   138,531            42,136
  Taxes paid: Number                         303,566            93,281
    Amount                                 2,829,122         2,591,247
  Interest paid: Number                      263,776            77,322
    Amount                                 2,579,805         1,753,416
  Contributions: Number                      293,626            91,282
    Amount                                 1,037,358         1,553,894
Taxable income: Number                       330,606            97,338
  Amount                                  33,372,961        42,181,790
Total tax credits: [8] Number                129,666            40,110
  Amount                                     102,415           112,319
  Child care credit: Number                   28,181             5,456
    Amount                                    13,389             2,802
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      330,610            97,395
  Amount                                   7,339,731        12,938,962
Total tax liability: [12] Number             330,732            97,426
  Amount                                   7,667,113        13,201,086
Tax due at time of filing: [14]
  Number                                     114,759            44,409
  Amount                                     575,927         1,529,672
Overpayments: [14] Number                    190,018            34,080
  Amount                                     825,523           565,259

              RHODE ISLAND

Number of returns                             32,231             8,259
  Number of joint returns                     28,516             7,199
  Number with paid
    preparer's signature                      19,846             6,647
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                4,199,368         4,198,692
  Salaries and wages in
    AGI: [5] Number                           29,645             7,260
    Amount                                 3,137,479         1,854,346
  Taxable interest: Number                    30,559             8,121
    Amount                                   103,386           157,491
  Tax-exempt interest: [6]
    Number                                     3,500             2,711
    Amount                                    35,211            82,808
  Dividends: Number                           19,885             7,031
    Amount                                    78,239           148,308
  Business or profession
    net income (less loss):
    Number                                     7,136             2,391
    Amount                                   208,489           200,807
  Number of farm returns                          80                39
  Net capital gain
    (less loss) in AGI:
    Number                                    16,648             6,672
    Amount                                   142,268           808,564
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      3,597               809
    Amount                                    72,794            36,459
  Pensions and annuities
    in AGI: Number                             7,251             1,605
    Amount                                   212,375            58,509
  Social Security benefits in AGI:
    Number                                     4,202             1,345
    Amount                                    66,209            24,508
  Total statutory adjustments:
    Number                                     9,427             4,116
    Amount                                    52,260            44,961
    Self-employment retirement
      plans: [6] Number                        1,731             1,094
      Amount                                  17,599            19,841
Total itemized deductions: [7]
  Number                                      31,082             8,103
  Amount                                     757,144           570,922
  Medical and dental expense:
    Number                                       836                92
    Amount                                    12,628             3,686
  Taxes paid: Number                          31,071             8,107
    Amount                                   364,373           384,706
  Interest paid: Number                       26,922             6,754
    Amount                                   257,788           126,558
  Contributions: Number                       30,189             7,942
    Amount                                    84,296           108,613
Taxable income: Number                        32,193             8,247
  Amount                                   3,165,267         3,603,654
Total tax credits: [8] Number                 12,548             3,356
  Amount                                       9,855            10,490
  Child care credit: Number                    2,860               457
    Amount                                     1,312               231
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       32,200             8,251
  Amount                                     689,943         1,080,708
Total tax liability: [12] Number              32,213             8,254
  Amount                                     720,543         1,104,627
Tax due at time of filing: [14]
  Number                                      11,406             3,657
  Amount                                      62,733           139,741
Overpayments: [14] Number                     18,499             2,843
  Amount                                      77,821            44,723

             SOUTH CAROLINA

Number of returns                             79,007            21,970
  Number of joint returns                     71,980            19,627
  Number with paid
    preparer's signature                      50,266            18,419
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               10,260,595         9,820,634
  Salaries and wages in
    AGI: [5] Number                           70,502            18,401
    Amount                                 7,206,773         4,570,878
  Taxable interest: Number                    72,122            21,485
    Amount                                   282,015           399,763
  Tax-exempt interest: [6]
    Number                                     8,614             6,272
    Amount                                    94,989           171,883
  Dividends: Number                           48,395            18,375
    Amount                                   240,663           385,869
  Business or profession
    net income (less loss):
    Number                                    17,036             6,509
    Amount                                   442,415           476,902
  Number of farm returns                       2,380             1,125
  Net capital gain
    (less loss) in AGI:
    Number                                    40,220            17,516
    Amount                                   382,522         1,650,174
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     10,354             2,454
    Amount                                   278,079           139,300
  Pensions and annuities
    in AGI: Number                            23,370             5,242
    Amount                                   699,961           208,205
  Social Security benefits in AGI:
    Number                                    13,407             4,355
    Amount                                   210,855            74,203
  Total statutory adjustments:
    Number                                    22,173            10,191
    Amount                                   115,025           112,331
    Self-employment retirement
      plans: [6] Number                        2,931             2,335
      Amount                                  29,491            42,444
Total itemized deductions: [7]
  Number                                      75,411            21,396
  Amount                                   1,961,238         1,423,135
  Medical and dental expense:
    Number                                     4,025               399
    Amount                                    37,903             9,488
  Taxes paid: Number                          75,399            21,406
    Amount                                   740,825           713,827
  Interest paid: Number                       66,226            17,936
    Amount                                   729,994           426,998
  Contributions: Number                       72,524            20,866
    Amount                                   376,893           409,005
Taxable income: Number                        78,886            21,929
  Amount                                   7,628,014         8,338,504
Total tax credits: [8] Number                 28,881             8,071
  Amount                                      23,820            18,722
  Child care credit: Number                    7,341             1,020
    Amount                                     3,329               505
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       78,896            21,940
  Amount                                   1,643,792         2,468,319
Total tax liability: [12] Number              78,952            21,954
  Amount                                   1,720,637         2,528,191
Tax due at time of filing: [14]
  Number                                      32,368            10,381
  Amount                                     187,710           382,679
Overpayments: [14] Number                     40,420             7,233
  Amount                                     180,635           116,039

              SOUTH DAKOTA

Number of returns                             11,835             4,050
  Number of joint returns                     10,705             3,573
  Number with paid
    preparer's signature                       8,724             3,574
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,546,462         1,989,692
  Salaries and wages in
    AGI: [5] Number                            9,936             3,323
    Amount                                   881,935           664,598
  Taxable interest: Number                    10,856             3,950
    Amount                                    73,751           111,825
  Tax-exempt interest: [6]
    Number                                     1,756             1,325
    Amount                                    18,353            42,312
  Dividends: Number                            7,868             3,402
    Amount                                    34,532            60,013
  Business or profession
    net income (less loss):
    Number                                     3,138             1,197
    Amount                                    98,101            67,982
  Number of farm returns                       1,446               467
  Net capital gain
    (less loss) in AGI:
    Number                                     7,432             3,383
    Amount                                   101,186           353,136
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      1,774               404
    Amount                                    36,731            17,531
  Pensions and annuities
    in AGI: Number                             2,751               764
    Amount                                    72,324            20,201
  Social Security benefits in AGI:
    Number                                     2,355               790
    Amount                                    35,523            13,277
  Total statutory adjustments:
    Number                                     4,901             2,299
    Amount                                    30,865            22,886
    Self-employment retirement
      plans: [6] Number                          908               495
      Amount                                  10,033             9,285
Total itemized deductions: [7]
  Number                                       7,643             2,661
  Amount                                     145,366           140,107
  Medical and dental expense:
    Number                                       440                31
    Amount                                     5,189               769
  Taxes paid: Number                           7,401             2,615
    Amount                                    25,985            27,850
  Interest paid: Number                        6,714             2,264
    Amount                                    68,353            50,112
  Contributions: Number                        7,334             2,631
    Amount                                    37,052            74,854
Taxable income: Number                        11,825             4,049
  Amount                                   1,268,174         1,827,853
Total tax credits: [8] Number                  4,774             1,561
  Amount                                       4,098             3,937
  Child care credit: Number                    1,133               206
    Amount                                       448                87
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       11,823             4,049
  Amount                                     277,331           593,345
Total tax liability: [12] Number              11,829             4,050
  Amount                                     298,614           605,156
Tax due at time of filing: [14]
  Number                                       6,108             2,180
  Amount                                      58,357            99,515
Overpayments: [14] Number                      4,487               936
  Amount                                      22,628            19,673

      TENNESSEE

Number of returns                            113,119            35,629
  Number of joint returns                    101,312            31,414
  Number with paid
    preparer's signature                      65,279            28,453
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               14,806,480        17,804,293
  Salaries and wages in
    AGI: [5] Number                          100,432            29,453
    Amount                                10,757,772         8,996,305
  Taxable interest: Number                   102,191            34,597
    Amount                                   436,300           785,640
  Tax-exempt interest: [6]
    Number                                    10,104             9,304
    Amount                                   117,884           281,125
  Dividends: Number                           64,729            28,998
    Amount                                   269,046           677,777
  Business or profession
    net income (less loss):
    Number                                    28,455            12,064
    Amount                                 1,018,330         1,310,944
  Number of farm returns                       5,575             2,493
  Net capital gain
    (less loss) in AGI:
    Number                                    54,975            27,823
    Amount                                   457,345         3,444,397
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     13,450             3,240
    Amount                                   317,860           163,239
  Pensions and annuities
    in AGI: Number                            27,684             7,093
    Amount                                   757,538           248,986
  Social Security benefits in AGI:
    Number                                    16,205             5,469
    Amount                                   255,592            97,704
  Total statutory adjustments:
    Number                                    34,960            17,591
    Amount                                   218,860           233,750
    Self-employment retirement
      plans: [6] Number                        6,229             5,145
      Amount                                  68,586           104,165
Total itemized deductions: [7]
  Number                                      89,148            28,529
  Amount                                   1,883,153         1,649,375
  Medical and dental expense:
    Number                                     3,788               407
    Amount                                    38,228            12,613
  Taxes paid: Number                          87,400            28,319
    Amount                                   263,655           295,856
  Interest paid: Number                       80,961            24,671
    Amount                                   948,018           642,137
  Contributions: Number                       85,094            27,812
    Amount                                   498,792           764,088
Taxable income: Number                       112,989            35,571
  Amount                                  11,807,937        16,014,094
Total tax credits: [8] Number                 39,897            12,638
  Amount                                      32,622            32,338
  Child care credit: Number                    9,958             1,637
    Amount                                     4,405               777
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      112,994            35,575
  Amount                                   2,616,419         4,822,806
Total tax liability: [12] Number             113,055            35,599
  Amount                                   2,782,981         4,973,836
Tax due at time of filing: [14]
  Number                                      47,280            18,029
  Amount                                     284,402           653,252
Overpayments: [14] Number                     57,113            11,310
  Amount                                     244,672           205,256

                 TEXAS

Number of returns                            568,859           174,403
  Number of joint returns                    499,750           152,544
  Number with paid
    preparer's signature                     288,393           126,465
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               75,089,821        93,053,880
  Salaries and wages in
    AGI: [5] Number                          518,916           149,256
    Amount                                58,430,677        47,790,270
  Taxable interest: Number                   496,894           166,828
    Amount                                 1,813,496         4,345,732
  Tax-exempt interest: [6]
    Number                                    52,247            46,277
    Amount                                   580,887         1,755,046
  Dividends: Number                          328,141           142,494
    Amount                                 1,111,417         2,937,050
  Business or profession
    net income (less loss):
    Number                                   135,804            57,389
    Amount                                 3,769,846         5,195,808
  Number of farm returns                      25,950            12,893
  Net capital gain
    (less loss) in AGI:
    Number                                   281,658           135,698
    Amount                                 1,560,259        15,581,280
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     63,466            14,365
    Amount                                 1,714,702           837,177
  Pensions and annuities
    in AGI: Number                           127,840            30,927
    Amount                                 3,402,559         1,099,410
  Social Security benefits in AGI:
    Number                                    65,755            22,972
    Amount                                   990,845           392,307
  Total statutory adjustments:
    Number                                   150,794            71,458
    Amount                                   759,940           870,557
    Self-employment retirement
      plans: [6] Number                       21,845            19,001
      Amount                                 231,230           381,448
Total itemized deductions: [7]
  Number                                     445,251           138,578
  Amount                                   9,232,438         7,778,800
  Medical and dental expense:
    Number                                    20,647             2,310
    Amount                                   208,642            70,824
  Taxes paid: Number                         433,505           135,432
    Amount                                 2,181,751         1,701,190
  Interest paid: Number                      412,067           124,434
    Amount                                 4,313,103         3,519,130
  Contributions: Number                      412,222           132,273
    Amount                                 1,916,447         2,924,334
Taxable income: Number                       568,291           174,194
  Amount                                  60,251,089        84,694,691
Total tax credits: [8] Number                212,501            64,161
  Amount                                     202,316           352,624
  Child care credit: Number                   51,850             8,690
    Amount                                    24,771             4,305
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      568,179           174,200
  Amount                                  13,461,093        26,237,466
Total tax liability: [12] Number             568,487           174,281
  Amount                                  14,049,652        26,809,873
Tax due at time of filing: [14]
  Number                                     230,066            86,292
  Amount                                   1,274,282         3,307,730
Overpayments: [14] Number                    300,867            56,979
  Amount                                   1,289,894         1,124,103

                  UTAH

Number of returns                             47,343            12,811
  Number of joint returns                     43,585            11,507
  Number with paid
    preparer's signature                      26,850             9,796
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                6,148,448         6,094,648
  Salaries and wages in
    AGI: [5] Number                           43,335            11,100
    Amount                                 4,505,750         2,641,240
  Taxable interest: Number                    44,300            12,519
    Amount                                   159,837           297,009
  Tax-exempt interest: [6]
    Number                                     3,599             2,834
    Amount                                    30,110            83,557
  Dividends: Number                           24,845             9,635
    Amount                                    79,372           223,557
  Business or profession
    net income (less loss):
    Number                                    11,494             3,736
    Amount                                   230,626           234,379
  Number of farm returns                       1,094               463
  Net capital gain
    (less loss) in AGI:
    Number                                    22,529             9,578
    Amount                                   209,204         1,064,784
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      4,947               988
    Amount                                   123,820            50,168
  Pensions and annuities
    in AGI: Number                            10,326             2,111
    Amount                                   299,772            80,382
  Social Security benefits in AGI:
    Number                                     5,627             1,665
    Amount                                    87,595            28,460
  Total statutory adjustments:
    Number                                    13,703             5,515
    Amount                                    62,403            53,011
    Self-employment retirement
      plans: [6] Number                        1,422               963
      Amount                                  15,015            19,228
Total itemized deductions: [7]
  Number                                      45,776            12,493
  Amount                                   1,334,719         1,026,756
  Medical and dental expense:
    Number                                     1,452               111
    Amount                                    10,734             1,878
  Taxes paid: Number                          45,754            12,485
    Amount                                   417,762           399,191
  Interest paid: Number                       40,068            10,139
    Amount                                   483,644           248,854
  Contributions: Number                       44,187            12,129
    Amount                                   376,906           456,569
Taxable income: Number                        47,247            12,783
  Amount                                   4,332,120         5,027,632
Total tax credits: [8] Number                 20,096             3,871
  Amount                                      20,996            23,717
  Child care credit: Number                    2,883               391
    Amount                                     1,209               187
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       47,227            12,790
  Amount                                     913,681         1,491,442
Total tax liability: [12] Number              47,284            12,798
  Amount                                     952,243         1,517,928
Tax due at time of filing: [14]
  Number                                      18,917             6,217
  Amount                                     111,604           233,872
Overpayments: [14] Number                     25,573             4,534
  Amount                                     122,811            75,338

                VERMONT

Number of returns                             15,092             4,208
  Number of joint returns                     13,319             3,600
  Number with paid
    preparer's signature                       8,958             3,433
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,980,223         1,845,552
  Salaries and wages in
    AGI: [5] Number                           13,366             3,478
    Amount                                 1,330,891           748,468
  Taxable interest: Number                    14,565             4,149
    Amount                                    60,353            80,222
  Tax-exempt interest: [6]
    Number                                     2,551             1,703
    Amount                                    28,073            42,175
  Dividends: Number                           10,541             3,707
    Amount                                    67,740           101,247
  Business or profession
    net income (less loss):
    Number                                     3,923             1,389
    Amount                                   115,189            98,774
  Number of farm returns                         326               140
  Net capital gain
    (less loss) in AGI:
    Number                                     9,028             3,549
    Amount                                   114,206           380,304
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      1,948               452
    Amount                                    44,145            22,351
  Pensions and annuities
    in AGI: Number                             3,230               893
    Amount                                    89,714            34,276
  Social Security benefits in AGI:
    Number                                     2,296               808
    Amount                                    34,412            12,827
  Total statutory adjustments:
    Number                                     5,250             2,022
    Amount                                    32,965            20,749
    Self-employment retirement
      plans: [6] Number                        1,045               470
      Amount                                   9,910             8,522
Total itemized deductions: [7]
  Number                                      14,361             4,089
  Amount                                     335,748           260,367
  Medical and dental expense:
    Number                                       579                81
    Amount                                     8,774             3,505
  Taxes paid: Number                          14,363             4,087
    Amount                                   159,626           157,201
  Interest paid: Number                       12,150             3,199
    Amount                                   110,251            58,679
  Contributions: Number                       13,523             3,931
    Amount                                    43,945            62,172
Taxable income: Number                        15,053             4,197
  Amount                                   1,515,325         1,572,676
Total tax credits: [8] Number                  6,450             1,966
  Amount                                       5,455            10,790
  Child care credit: Number                    1,353               230
    Amount                                       596               111
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       15,056             4,202
  Amount                                     328,956           452,200
Total tax liability: [12] Number              15,071             4,204
  Amount                                     347,097           462,042
Tax due at time of filing: [14]
  Number                                       5,807             1,895
  Amount                                      34,649            68,899
Overpayments: [14] Number                      7,768             1,357
  Amount                                      37,452            22,527

                VIRGINIA

Number of returns                            288,888            74,477
  Number of joint returns                    252,682            66,216
  Number with paid
    preparer's signature                     131,233            50,318
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               38,372,235        33,596,997
  Salaries and wages in
    AGI: [5] Number                          266,194            65,746
    Amount                                29,793,106        18,513,632
  Taxable interest: Number                   262,952            72,032
    Amount                                   606,483         1,164,842
  Tax-exempt interest: [6]
    Number                                    32,985            21,332
    Amount                                   265,273           542,049
  Dividends: Number                          187,850            63,724
    Amount                                   725,672         1,132,116
  Business or profession
    net income (less loss):
    Number                                    53,726            17,859
    Amount                                 1,321,749         1,288,373
  Number of farm returns                       4,317             1,990
  Net capital gain
    (less loss) in AGI:
    Number                                   154,605            59,475
    Amount                                   890,045         4,750,487
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     32,374             6,436
    Amount                                   606,887           283,839
  Pensions and annuities
    in AGI: Number                            83,291            18,947
    Amount                                 2,732,263           785,214
  Social Security benefits in AGI:
    Number                                    34,739             9,851
    Amount                                   500,784           167,382
  Total statutory adjustments:
    Number                                    70,410            29,620
    Amount                                   366,169           416,446
    Self-employment retirement
      plans: [6] Number                       11,826             9,450
      Amount                                 111,795           197,114
Total itemized deductions: [7]
  Number                                     273,995            73,062
  Amount                                   7,104,934         4,568,199
  Medical and dental expense:
    Number                                    10,793               952
    Amount                                   121,839            31,096
  Taxes paid: Number                         273,939            73,076
    Amount                                 2,649,635         2,325,670
  Interest paid: Number                      246,728            64,410
    Amount                                 3,192,524         1,575,368
  Contributions: Number                      261,271            70,664
    Amount                                   964,738         1,045,259
Taxable income: Number                       288,583            74,369
  Amount                                  28,810,266        28,893,889
Total tax credits: [8] Number                108,135            29,297
  Amount                                      81,338            72,933
  Child care credit: Number                   27,801             5,077
    Amount                                    13,874             2,676
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      288,583            74,415
  Amount                                   6,337,426         8,739,207
Total tax liability: [12] Number             288,711            74,441
  Amount                                   6,559,352         8,950,809
Tax due at time of filing: [14]
  Number                                     106,279            34,594
  Amount                                     476,871         1,064,643
Overpayments: [14] Number                    166,132            28,088
  Amount                                     699,680           394,296

               WASHINGTON

Number of returns                            195,796            53,099
  Number of joint returns                    172,097            45,494
  Number with paid
    preparer's signature                     103,485            39,587
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               25,493,134        29,069,799
  Salaries and wages in
    AGI: [5] Number                          175,224            44,319
    Amount                                18,796,870        14,801,858
  Taxable interest: Number                   177,915            51,349
    Amount                                   701,656         1,217,432
  Tax-exempt interest: [6]
    Number                                    20,546            14,742
    Amount                                   211,543           596,840
  Dividends: Number                          119,280            44,344
    Amount                                   461,182         1,003,862
  Business or profession
    net income (less loss):
    Number                                    39,220            13,087
    Amount                                 1,201,579         1,198,373
  Number of farm returns                       2,971             1,281
  Net capital gain
    (less loss) in AGI:
    Number                                   104,629            43,096
    Amount                                   940,434         5,534,150
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     24,555             5,075
    Amount                                   624,840           312,198
  Pensions and annuities
    in AGI: Number                            43,997             9,583
    Amount                                 1,284,779           361,093
  Social Security benefits in AGI:
    Number                                    25,225             7,831
    Amount                                   378,914           129,510
  Total statutory adjustments:
    Number                                    50,684            20,854
    Amount                                   299,152           254,601
    Self-employment retirement
      plans: [6] Number                        9,057             5,675
      Amount                                  96,933           110,480
Total itemized deductions: [7]
  Number                                     163,359            42,955
  Amount                                   3,666,412         2,426,625
  Medical and dental expense:
    Number                                     6,391               632
    Amount                                    68,774            20,314
  Taxes paid: Number                         161,688            42,783
    Amount                                   676,939           480,439
  Interest paid: Number                      154,090            39,363
    Amount                                 2,170,655         1,231,230
  Contributions: Number                      153,746            41,371
    Amount                                   570,204           914,797
Taxable income: Number                       195,549            53,009
  Amount                                  19,996,387        26,508,247
Total tax credits: [8] Number                 74,425            20,605
  Amount                                      64,439            92,983
  Child care credit: Number                   15,133             2,559
    Amount                                     7,057             1,253
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      195,493            52,996
  Amount                                   4,395,373         8,266,095
Total tax liability: [12] Number             195,604            53,033
  Amount                                   4,588,989         8,404,761
Tax due at time of filing: [14]
  Number                                      78,464            26,019
  Amount                                     429,878         1,134,666
Overpayments: [14] Number                    102,603            16,782
  Amount                                     454,133           313,027

             WEST VIRGINIA

Number of returns                             23,652             6,157
  Number of joint returns                     21,202             5,338
  Number with paid
    preparer's signature                      13,824             5,033
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                3,046,592         2,677,181
  Salaries and wages in
    AGI: [5] Number                           20,896             5,105
    Amount                                 2,087,330         1,119,638
  Taxable interest: Number                    21,689             5,978
    Amount                                    98,720           107,531
  Tax-exempt interest: [6]
    Number                                     2,557             1,788
    Amount                                    23,138            37,241
  Dividends: Number                           13,942             5,024
    Amount                                    74,692           105,414
  Business or profession
    net income (less loss):
    Number                                     5,842             2,484
    Amount                                   210,350           300,085
  Number of farm returns                         684               260
  Net capital gain
    (less loss) in AGI:
    Number                                    10,971             4,637
    Amount                                    99,657           315,868
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      2,966               621
    Amount                                    74,457            30,257
  Pensions and annuities
    in AGI: Number                             6,653             1,416
    Amount                                   173,556            45,347
  Social Security benefits in AGI:
    Number                                     4,022             1,135
    Amount                                    63,175            19,981
  Total statutory adjustments:
    Number                                     7,247             3,524
    Amount                                    47,757            52,539
    Self-employment retirement
      plans: [6] Number                        1,350             1,143
      Amount                                  15,626            25,355
Total itemized deductions: [7]
  Number                                      20,683             5,877
  Amount                                     423,615           299,645
  Medical and dental expense:
    Number                                       700                69
    Amount                                     8,476             2,041
  Taxes paid: Number                          20,700             5,883
    Amount                                   179,717           183,975
  Interest paid: Number                       17,049             4,389
    Amount                                   145,976            78,412
  Contributions: Number                       18,939             5,539
    Amount                                    73,069            75,047
Taxable income: Number                        23,632             6,153
  Amount                                   2,408,843         2,358,781
Total tax credits: [8] Number                  8,126             2,306
  Amount                                       6,434             4,085
  Child care credit: Number                    1,485               251
    Amount                                       562               119
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       23,633             6,155
  Amount                                     529,601           719,836
Total tax liability: [12] Number              23,645             6,156
  Amount                                     564,027           754,646
Tax due at time of filing: [14]
  Number                                       9,027             2,845
  Amount                                      54,960           122,223
Overpayments: [14] Number                     12,338             1,766
  Amount                                      51,356            27,988

               WISCONSIN

Number of returns                            137,994            35,952
  Number of joint returns                    125,853            32,135
  Number with paid
    preparer's signature                      80,854            28,115
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                               17,794,861        17,615,314
  Salaries and wages in
    AGI: [5] Number                          125,482            31,517
    Amount                                12,937,124         8,251,334
  Taxable interest: Number                   130,683            35,233
    Amount                                   495,990           796,227
  Tax-exempt interest: [6]
    Number                                    16,134            11,915
    Amount                                   122,326           313,839
  Dividends: Number                           90,409            30,601
    Amount                                   349,923           614,813
  Business or profession
    net income (less loss):
    Number                                    26,221             8,497
    Amount                                   720,014           542,203
  Number of farm returns                       3,699             1,187
  Net capital gain
    (less loss) in AGI:
    Number                                    75,126            29,025
    Amount                                   733,829         2,787,249
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                     19,105             3,969
    Amount                                   443,331           203,690
  Pensions and annuities
    in AGI: Number                            30,931             7,578
    Amount                                   956,031           279,345
  Social Security benefits in AGI:
    Number                                    19,736             6,046
    Amount                                   306,988           105,914
  Total statutory adjustments:
    Number                                    34,202            15,487
    Amount                                   195,739           168,534
    Self-employment retirement
      plans: [6] Number                        6,172             3,492
      Amount                                  61,553            60,556
Total itemized deductions: [7]
  Number                                     132,439            34,898
  Amount                                   3,201,981         2,185,320
  Medical and dental expense:
    Number                                     4,228               361
    Amount                                    49,317            12,264
  Taxes paid: Number                         132,456            34,908
    Amount                                 1,572,607         1,334,957
  Interest paid: Number                      111,615            27,207
    Amount                                 1,054,391           513,348
  Contributions: Number                      126,923            33,891
    Amount                                   424,708           570,554
Taxable income: Number                       137,860            35,910
  Amount                                  13,358,993        15,318,827
Total tax credits: [8] Number                 55,847            14,455
  Amount                                      44,057            33,745
  Child care credit: Number                   10,098             1,545
    Amount                                     4,076               680
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                      137,860            35,926
  Amount                                   2,870,207         4,646,353
Total tax liability: [12] Number             137,911            35,935
  Amount                                   2,990,162         4,715,756
Tax due at time of filing: [14]
  Number                                      54,570            16,637
  Amount                                     282,567           648,909
Overpayments: [14] Number                     73,689            13,115
  Amount                                     312,405           226,304

                WYOMING

Number of returns                              9,924             3,374
  Number of joint returns                      8,695             2,805
  Number with paid
    preparer's signature                       6,987             2,977
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                1,286,865         2,673,951
  Salaries and wages in
    AGI: [5] Number                            8,267             2,469
    Amount                                   744,296           571,499
  Taxable interest: Number                     9,162             3,299
    Amount                                    58,673           159,975
  Tax-exempt interest: [6]
    Number                                     1,461             1,205
    Amount                                    20,302            88,505
  Dividends: Number                            6,389             2,815
    Amount                                    39,304           157,243
  Business or profession
    net income (less loss):
    Number                                     2,674             1,151
    Amount                                    88,686            96,519
  Number of farm returns                         684               373
  Net capital gain
    (less loss) in AGI:
    Number                                     5,822             2,806
    Amount                                    90,950           993,668
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      1,423               384
    Amount                                    39,960            26,710
  Pensions and annuities
    in AGI: Number                             2,466               704
    Amount                                    69,402            33,818
  Social Security benefits in AGI:
    Number                                     1,797               799
    Amount                                    26,014            12,760
  Total statutory adjustments:
    Number                                     3,577             1,820
    Amount                                    20,954            18,374
    Self-employment retirement
      plans: [6] Number                          526               327
      Amount                                   6,016             6,726
Total itemized deductions: [7]
  Number                                       6,080             2,119
  Amount                                     121,226           317,108
  Medical and dental expense:
    Number                                       426                52
    Amount                                     4,091             1,143
  Taxes paid: Number                           5,980             2,082
    Amount                                    18,258            49,513
  Interest paid: Number                        5,410             1,737
    Amount                                    61,724            85,051
  Contributions: Number                        5,567             2,017
    Amount                                    27,139           205,004
Taxable income: Number                         9,912             3,361
  Amount                                   1,058,010         2,550,864
Total tax credits: [8] Number                  3,945             1,545
  Amount                                       3,617             8,310
  Child care credit: Number                      597               112
    Amount                                       240                46
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                        9,909             3,362
  Amount                                     232,845           756,473
Total tax liability: [12] Number               9,914             3,369
  Amount                                     247,785           767,571
Tax due at time of filing: [14]
  Number                                       4,843             1,716
  Amount                                      38,137           112,631
Overpayments: [14] Number                      3,850               721
  Amount                                      18,808            27,682

            OTHER AREAS (15)

Number of returns                             46,758            33,280
  Number of joint returns                     29,766            22,946
  Number with paid
    preparer's signature                      29,479            22,960
Number of exemptions [3]                        n.a.              n.a.
Adjusted gross income
  (AGI) [4]                                6,421,353        22,664,553
  Salaries and wages in
    AGI: [5] Number                           42,572            29,501
    Amount                                 7,098,784        17,811,211
  Taxable interest: Number                    38,526            30,015
    Amount                                   164,744           701,883
  Tax-exempt interest: [6]
    Number                                     3,751             6,170
    Amount                                    25,275           155,008
  Dividends: Number                           27,971            26,215
    Amount                                   150,371           670,222
  Business or profession
    net income (less loss):
    Number                                     3,747             2,826
    Amount                                   153,626           329,349
  Number of farm returns                         233               208
  Net capital gain
    (less loss) in AGI:
    Number                                    23,410            24,166
    Amount                                   314,476         3,818,250
  Taxable Individual
    Retirement
    Arrangements
    distributions: Number                      2,179               733
    Amount                                    59,453            45,267
  Pensions and annuities
    in AGI: Number                             5,490             2,866
    Amount                                   183,625           132,691
  Social Security benefits in AGI:
    Number                                     1,964               883
    Amount                                    25,778            12,144
  Total statutory adjustments:
    Number                                     7,989             6,301
    Amount                                    55,609           155,166
    Self-employment retirement
      plans: [6] Number                          559             1,448
      Amount                                   8,841            38,474
Total itemized deductions: [7]
  Number                                      26,977            19,935
  Amount                                     487,346         1,194,137
  Medical and dental expense:
    Number                                       584               114
    Amount                                     6,170             3,290
  Taxes paid: Number                          25,948            19,074
    Amount                                   215,400           644,391
  Interest paid: Number                       15,817            13,918
    Amount                                   182,873           436,048
  Contributions: Number                       16,735            14,672
    Amount                                    58,746           339,320
Taxable income: Number                        46,712            33,247
  Amount                                   5,481,859        21,538,284
Total tax credits: [8] Number                 31,765            27,584
  Amount                                     403,024         2,912,652
  Child care credit: Number                    1,614               676
    Amount                                       848               390
Earned income credit: [9] Number                  --                --
  Amount                                          --                --
  Excess earned income credit
    (refundable): [10]
    Number                                        --                --
    Amount                                        --                --
Income tax: [11] Number                       45,463            32,736
  Amount                                     940,515         4,264,407
Total tax liability: [12] Number              46,349            33,114
  Amount                                     961,156         4,316,026
Tax due at time of filing: [14]
  Number                                      18,425            15,557
  Amount                                     119,293           580,710
Overpayments: [14] Number                     23,543            12,380
  Amount                                     181,860           356,718

Table 3.--Number of Individual Income Tax Returns, Income, Exemptions
and Deductions, Tax, and Average Tax, by Size of Adjusted Gross Income,
Tax Years 1999-2001

[All figures are estimates based on samples--money amounts are in
thousands of dollars except as indicated]

                                        Number of returns

Size of adjusted
gross income                 1999          2000          2001p

                              (1)           (2)           (3)

Total                     127,075,145   129,373,500   130,456,253
No adjusted gross
  income [1,2]              1,066,171     1,146,357     1,398,819
$1 under $1,000 [2]         1,814,159     1,819,159     1,810,142
$1,000 under $3,000 [2]     5,921,927     5,384,593     5,370,615
$3,000 under $5,000 [2]     5,613,885     5,598,989     5,387,533
$5,000 under $7,000         5,220,436     5,182,802     4,960,311
$7,000 under $9,000         5,102,064     4,972,035     4,989,803
$9,000 under $11,000        5,068,844     5,088,858     4,894,471
$11,000 under $13,000       4,957,068     4,859,308     4,665,376
$13,000 under $15,000       4,907,020     4,809,662     4,774,896
$15,000 under $17,000       5,022,849     4,784,819     4,671,916
$17,000 under $19,000       4,609,314     4,632,968     4,688,371
$19,000 under $22,000       6,245,201     6,501,661     6,403,489
$22,000 under $25,000       5,873,022     5,735,201     5,747,828
$25,000 under $30,000       8,392,768     8,368,756     8,588,493
$30,000 under $40,000      13,288,379    13,547,727    13,856,778
$40,000 under $50,000       9,870,200    10,412,090    10,643,278
$50,000 under $75,000      16,755,560    17,076,159    17,619,738
$75,000 under $100,000      7,811,626     8,597,328     8,928,859
$100,000 under $200,000     7,104,712     8,083,447     8,482,323
$200,000 under $500,000     1,876,561     2,135,763     2,018,978
$500,000 under
  $1,000,000                  348,256       396,131       358,466
$1,000,000 under
  $1,500,000                   87,739        99,510        86,455
$1,500,000 under
  $2,000,000                   37,841        44,582        36,280
$2,000,000 under
  $5,000,000                   56,583        66,768        53,275
$5,000,000 under
  $10,000,000                  14,307        17,610        12,654
$10,000,000 or more             8,655        11,215         7,106

                                Adjusted gross income or deficit

Size of adjusted
gross income                  1999            2000            2001p

                               (4)             (5)             (6)

Total                     5,855,467,909   6,365,376,648   6,181,889,543
No adjusted gross
  income [1,2]              -53,860,647     -58,599,965     -60,081,036
$1 under $1,000 [2]           1,104,288       1,070,919       1,046,133
$1,000 under $3,000 [2]      11,923,685      10,847,690      10,776,939
$3,000 under $5,000 [2]      22,401,749      22,284,773      21,483,905
$5,000 under $7,000          31,344,413      31,147,389      29,800,963
$7,000 under $9,000          40,798,516      39,649,057      39,842,321
$9,000 under $11,000         50,520,698      50,793,574      48,923,678
$11,000 under $13,000        59,487,740      58,272,602      56,023,316
$13,000 under $15,000        68,732,926      67,356,502      66,856,016
$15,000 under $17,000        80,324,715      76,493,297      74,648,622
$17,000 under $19,000        82,867,863      83,398,643      84,316,407
$19,000 under $22,000       127,840,363     133,181,037     131,285,808
$22,000 under $25,000       137,770,293     134,918,005     134,921,666
$25,000 under $30,000       229,838,965     229,375,741     235,831,354
$30,000 under $40,000       461,841,650     470,892,948     480,948,056
$40,000 under $50,000       441,506,289     465,603,449     476,696,948
$50,000 under $75,000     1,023,707,214   1,044,655,055   1,078,154,190
$75,000 under $100,000      671,217,536     737,503,612     766,078,255
$100,000 under $200,000     934,766,661   1,066,341,747   1,116,529,653
$200,000 under $500,000     542,447,737     613,755,638     578,665,894
$500,000 under
  $1,000,000                235,700,884     269,020,887     242,797,688
$1,000,000 under
  $1,500,000                105,997,062     120,604,227     104,535,192
$1,500,000 under
  $2,000,000                 65,119,517      76,710,836      62,170,413
$2,000,000 under
  $5,000,000                168,982,656     199,393,478     157,789,536
$5,000,000 under
  $10,000,000                97,597,826     120,577,375      86,296,219
$10,000,000 or more         215,487,308     300,128,133     155,551,405

                              Personal exemptions and total deductions

Size of adjusted
gross income                  1999            2000            2001p

                               (7)             (8)             (9)

Total                     1,874,578,655   1,983,290,865   2,078,386,812
No adjusted gross
  income [1,2]                5,769,094       6,527,161       6,861,752
$1 under $1,000 [2]           7,354,180       7,431,083       8,217,501
$1,000 under $3,000 [2]      28,961,785      26,203,065      28,041,752
$3,000 under $5,000 [2]      37,672,309      37,996,245      40,007,118
$5,000 under $7,000          43,606,697      41,987,632      42,599,132
$7,000 under $9,000          46,298,366      44,626,620      48,826,984
$9,000 under $11,000         49,626,432      51,593,714      51,974,505
$11,000 under $13,000        50,696,770      50,647,580      51,616,720
$13,000 under $15,000        52,445,021      51,771,942      53,660,699
$15,000 under $17,000        55,375,758      53,614,504      54,249,020
$17,000 under $19,000        52,108,469      52,934,568      56,239,886
$19,000 under $22,000        71,697,949      75,579,415      78,194,736
$22,000 under $25,000        68,412,393      68,654,457      71,998,633
$25,000 under $30,000       100,596,353     102,785,402     109,936,940
$30,000 under $40,000       177,696,634     182,515,793     194,058,861
$40,000 under $50,000       150,905,782     160,770,274     172,129,566
$50,000 under $75,000       313,545,490     321,187,073     344,480,195
$75,000 under $100,000      180,185,940     200,189,805     217,844,310
$100,000 under $200,000     213,183,708     244,999,310     270,886,887
$200,000 under $500,000      79,114,513      92,295,692      94,517,645
$500,000 under
  $1,000,000                 25,938,931      29,900,755      28,754,454
$1,000,000 under
  $1,500,000                 10,443,671      12,044,795      10,959,790
$1,500,000 under
  $2,000,000                  6,350,740       7,175,656       6,115,473
$2,000,000 under
  $5,000,000                 15,514,277      17,757,604      14,544,334
$5,000,000 under
  $10,000,000                 8,567,865      10,777,015       7,658,150
$10,000,000 or more          22,509,528      31,323,703      14,011,769

                                          Taxable income [3]

Size of adjusted
gross income                  1999            2000            2001p

                              (10)            (11)            (12)

Total                     4,136,119,714   4,544,242,424   4,282,988,540
No adjusted gross
  income [1,2]                       --              --              --
$1 under $1,000 [2]              34,775          28,806          13,580
$1,000 under $3,000 [2]         957,001         901,836         544,879
$3,000 under $5,000 [2]       1,398,000       1,379,946         693,358
$5,000 under $7,000           3,150,118       3,424,797       2,384,891
$7,000 under $9,000           5,487,839       5,560,113       4,361,126
$9,000 under $11,000         10,065,559       9,431,671       7,937,295
$11,000 under $13,000        14,401,406      13,808,358      12,046,796
$13,000 under $15,000        19,518,525      19,427,374      17,774,659
$15,000 under $17,000        27,485,125      25,200,276      23,373,606
$17,000 under $19,000        32,122,603      32,093,616      30,104,645
$19,000 under $22,000        57,276,495      59,134,290      55,088,346
$22,000 under $25,000        70,264,059      67,326,332      64,181,867
$25,000 under $30,000       130,116,151     127,600,390     127,230,418
$30,000 under $40,000       284,989,844     289,468,391     288,574,047
$40,000 under $50,000       290,993,509     305,175,955     306,059,308
$50,000 under $75,000       711,037,056     724,730,198     734,682,332
$75,000 under $100,000      491,122,090     537,645,034     548,572,075
$100,000 under $200,000     721,988,211     821,705,724     846,324,865
$200,000 under $500,000     463,540,868     521,942,794     485,081,196
$500,000 under
  $1,000,000                209,906,906     239,349,218     214,303,046
$1,000,000 under
  $1,500,000                 95,633,417     108,725,941      93,646,956
$1,500,000 under
  $2,000,000                 58,842,992      69,595,617      56,102,269
$2,000,000 under
  $5,000,000                153,587,805     181,760,398     143,419,038
$5,000,000 under
  $10,000,000                89,113,942     109,905,445      78,743,050
$10,000,000 or more         193,085,420     268,919,902     141,744,892

                                        Total income tax (4)

Size of adjusted
gross income                 1999          2000          2001p

                             (13)          (14)          (15)

Total                     877,401,489   980,645,201   892,298,267
No adjusted gross
  income [1,2]                109,267       123,842        39,188
$1 under $1,000 [2]             6,961         3,283         1,293
$1,000 under $3,000 [2]       132,455       127,001        69,426
$3,000 under $5,000 [2]       213,939       208,846        81,838
$5,000 under $7,000           476,424       515,052       247,952
$7,000 under $9,000           750,385       774,596       430,238
$9,000 under $11,000        1,419,017     1,309,333       837,812
$11,000 under $13,000       1,957,946     1,901,647     1,382,546
$13,000 under $15,000       2,559,388     2,563,838     2,052,866
$15,000 under $17,000       3,450,118     3,190,171     2,696,331
$17,000 under $19,000       3,906,424     3,864,657     3,415,058
$19,000 under $22,000       6,868,131     7,076,137     6,213,933
$22,000 under $25,000       8,667,172     8,236,333     7,355,259
$25,000 under $30,000      16,944,557    16,401,405    15,578,697
$30,000 under $40,000      39,695,871    40,229,243    38,428,979
$40,000 under $50,000      43,463,696    45,739,387    44,545,028
$50,000 under $75,000     113,204,249   115,745,997   114,389,860
$75,000 under $100,000     91,819,100    99,803,213    99,107,806
$100,000 under $200,000   162,224,990   184,034,909   185,980,560
$200,000 under $500,000   130,273,941   146,454,328   135,402,896
$500,000 under
  $1,000,000               66,964,769    76,021,565    68,806,904
$1,000,000 under
  $1,500,000               31,113,883    35,149,292    30,992,031
$1,500,000 under
  $2,000,000               19,191,852    22,521,143    18,625,632
$2,000,000 under
  $5,000,000               49,488,844    58,226,583    47,461,595
$5,000,000 under
  $10,000,000              27,803,055    34,332,526    25,544,587
$10,000,000 or more        54,695,055    76,090,875    42,609,954

                          Percentage of returns
                              showing no
                           total income tax [4]

Size of adjusted
gross income              1999   2000   2001p

                          (16)   (17)   (18)

Total                     25.6   25.2   27.2
No adjusted gross
  income [1,2]            99.5   99.5   99.7
$1 under $1,000 [2]       87.8   89.5   93.4
$1,000 under $3,000 [2]   83.1   82.4   87.8
$3,000 under $5,000 [2]   77.9   79.2   85.5
$5,000 under $7,000       69.7   66.6   69.2
$7,000 under $9,000       50.6   53.0   60.6
$9,000 under $11,000      43.6   45.2   46.6
$11,000 under $13,000     45.1   44.4   46.8
$13,000 under $15,000     39.6   39.6   42.9
$15,000 under $17,000     34.8   36.6   37.7
$17,000 under $19,000     34.8   34.8   36.3
$19,000 under $22,000     29.0   30.4   33.6
$22,000 under $25,000     19.5   20.9   26.9
$25,000 under $30,000     11.3   12.8   17.7
$30,000 under $40,000      3.7    4.0    7.3
$40,000 under $50,000      1.3    1.6    2.8
$50,000 under $75,000      0.5    0.7    0.9
$75,000 under $100,000     0.1    0.2    0.3
$100,000 under $200,000    0.1    0.1    0.1
$200,000 under $500,000    0.1    0.1    0.1
$500,000 under
  $1,000,000               0.1    0.1    0.1
$1,000,000 under
  $1,500,000               0.1    0.1    0.2
$1,500,000 under
  $2,000,000               0.1    0.1    0.1
$2,000,000 under
  $5,000,000               0.1    0.1    0.2
$5,000,000 under
  $10,000,000              0.1    0.1    0.2
$10,000,000 or more        0.1    0.1    0.1

                             Returns showing total income
                                        tax

                            Average tax (whole dollars) [4]

Size of adjusted
gross income                 1999        2000        2001p

                              (19)        (20)        (21)

Total                         9,280      10,129       9,401
No adjusted gross
  income [1,2]               22,567      21,673       8,680
$1 under $1,000 [2]              31          17          11
$1,000 under $3,000 [2]         132         134         106
$3,000 under $5,000 [2]         172         179         105
$5,000 under $7,000             302         297         162
$7,000 under $9,000             298         331         219
$9,000 under $11,000            497         470         320
$11,000 under $13,000           719         704         557
$13,000 under $15,000           864         883         753
$15,000 under $17,000         1,054       1,052         926
$17,000 under $19,000         1,300       1,279       1,143
$19,000 under $22,000         1,549       1,565       1,461
$22,000 under $25,000         1,832       1,815       1,751
$25,000 under $30,000         2,277       2,248       2,203
$30,000 under $40,000         3,101       3,094       2,990
$40,000 under $50,000         4,462       4,462       4,306
$50,000 under $75,000         6,788       6,824       6,551
$75,000 under $100,000       11,767      11,631      11,130
$100,000 under $200,000      22,855      22,783      21,943
$200,000 under $500,000      69,465      68,628      67,145
$500,000 under
  $1,000,000                192,426     192,092     192,204
$1,000,000 under
  $1,500,000                354,914     353,561     359,041
$1,500,000 under
  $2,000,000                507,694     505,605     514,080
$2,000,000 under
  $5,000,000                875,150     873,054     892,269
$5,000,000 under
  $10,000,000             1,945,630   1,951,599   2,022,372
$10,000,000 or more       6,326,785   6,790,191   6,000,557

                           Returns showing total
                               income tax

                           Tax as percentage of
                                 AGI [4]

Size of adjusted
gross income              1999   2000   2001p

                          (22)   (23)   (24)

Total                     15.7   16.1    15.3
No adjusted gross
  income [1,2]            (5)    (5)     (5)
$1 under $1,000 [2]        3.7    2.0     1.2
$1,000 under $3,000 [2]    7.0    6.9     5.6
$3,000 under $5,000 [2]    4.0    4.2     2.4
$5,000 under $7,000        5.1    5.0     2.7
$7,000 under $9,000        3.7    4.1     2.7
$9,000 under $11,000       5.0    4.7     3.2
$11,000 under $13,000      6.0    5.9     4.6
$13,000 under $15,000      6.2    6.3     5.4
$15,000 under $17,000      6.6    6.6     5.8
$17,000 under $19,000      7.2    7.1     6.4
$19,000 under $22,000      7.5    7.6     7.1
$22,000 under $25,000      7.8    7.7     7.4
$25,000 under $30,000      8.3    8.2     8.0
$30,000 under $40,000      8.9    8.9     8.6
$40,000 under $50,000     10.0    9.6     9.6
$50,000 under $75,000     11.1   11.2    10.7
$75,000 under $100,000    13.7   13.6    13.0
$100,000 under $200,000   17.4   17.3    16.7
$200,000 under $500,000   24.0   23.9    23.4
$500,000 under
  $1,000,000              28.4   28.3    28.4
$1,000,000 under
  $1,500,000              29.4   29.2    29.7
$1,500,000 under
  $2,000,000              29.5   29.4    30.0
$2,000,000 under
  $5,000,000              29.3   29.2    30.1
$5,000,000 under
  $10,000,000             28.5   28.5    29.7
$10,000,000 or more       25.4   25.4    27.4

See notes at end of this section.

Table 4.--Reconciliation of Adjusted Gross Income (AGI) and Personal
Income Used in the National Income and Product Accounts (NIPA), for
Specified Tax Years, 1980-2000

[All figures are estimates--money amounts are in billions of dollars]

 Income and adjustment items      1980      1985      1990

                                   (1)       (2)       (3)

1. Personal income (per NIPA)    2,323.9   3,515.0   4,903.2
2. Portion of personal income
    not included in AGI            678.6   1,238.3   1,679.6
    Transfer payments (except
      taxable military
      pay) [1]                     276.2     397.9     550.4
    Other labor income (except
      fees) [2]                    184.9     281.3     388.3
    Imputed income [3]              64.0      91.2     145.9
    Investment income of life
      insurance carriers and
      pension plans [4]             78.6     186.1     278.6
    Investment income received
      by nonprofit institu-
      tions or retained by
      fiduciaries                   19.9      37.5      51.6
    Net differences in
      accounting treatment
      (NIPA vs. IRS) [5]            11.5      87.9     109.7
    Other excluded or tax-
      exempt income [6]             43.6     156.4     155.0
3. Portion of AGI not included
    in personal income             186.3     353.1     589.5
    Personal contributions for
      social insurance [7]          77.2     133.6     203.7
    Net gain less loss from
      sales of property [8]         29.7      69.8     115.7
    Taxable pensions [9]            68.2     145.0     215.7
    S corporation income or
      loss (allocated to
      shareholders)                  0.7       6.3      36.4
    Other taxable income less
      loss [10]                     10.4      -1.7      18.1
4. Total net adjustment for
    conceptual differences
    (line 2 minus line 3)          492.3     885.1   1,090.1
5. Estimated total AGI (per
    NIPA) (line 1 minus
    line 4)                      1,831.6   2,629.9   3,813.2
6. Adjusted gross income (AGI)
    (SOI)                        1,613.7   2,306.0   3,405.4
7. Estimated difference in AGI
    (NIPA vs. SOI) (line 5
    minus line 6) [11]             217.9     323.9     407.8

 Income and adjustment items      1995      1998      1999     2000 (r)

                                   (4)       (5)       (6)       (7)

1. Personal income (per NIPA)    6,200.9   7,426.0   7,786.5    8,406.6
2. Portion of personal income
    not included in AGI          2,275.3   2,627.9   2,726.5    2,895.0
    Transfer payments (except
      taxable military
      pay) [1]                     806.0     889.0     911.8      946.2
    Other labor income (except
      fees) [2]                    494.6     487.9     507.4      541.3
    Imputed income [3]             242.7     320.3     343.5      370.6
    Investment income of life
      insurance carriers and
      pension plans [4]            358.8     427.9     431.2      469.6
    Investment income received
      by nonprofit institu-
      tions or retained by
      fiduciaries                   59.8      65.8      68.8       66.0
    Net differences in
      accounting treatment
      (NIPA vs. IRS) [5]            72.9      95.8     101.6      107.2
    Other excluded or tax-
      exempt income [6]            240.6     341.2     362.3      394.1
3. Portion of AGI not included
    in personal income             840.7   1,325.5   1,502.5    1,610.8
    Personal contributions for
      social insurance [7]         268.8     316.3     337.4      358.4
    Net gain less loss from
      sales of property [8]        167.4     444.5     541.0      573.6
    Taxable pensions [9]           292.2     356.3     383.3      412.8
    S corporation income or
      loss (allocated to
      shareholders)                 79.2     115.2     127.4      119.8
    Other taxable income less
      loss [10]                     33.2      93.2     113.3      146.3
4. Total net adjustment for
    conceptual differences
    (line 2 minus line 3)        1,434.6   1,302.4   1,224.0    1,284.2
5. Estimated total AGI (per
    NIPA) (line 1 minus
    line 4)                      4,766.4   6,123.7   6,562.4    7,122.4
6. Adjusted gross income (AGI)
    (SOI)                        4,189.4   5,416.0   5,855.5    6,330.6
7. Estimated difference in AGI
    (NIPA vs. SOI) (line 5
    minus line 6) [11]             577.0     707.7     707.0      791.9

See notes at end of this section.

Table 5.--Personal Income and Total Adjusted Gross Income Based on
Individual Income Tax Returns per National Income and Product Accounts
(NIPA), Tax Years 1950-2001

[All figures are estimates--money amounts are in billions of dollars]

                                                  Difference
                              Total
                          adjusted gross                 Percentage of
Tax    Personal income     income (AGI)                    personal
year   (per NIPA) [1]    (per NIPA) [1,2]   Amount [2]    income [2]

             (1)               (2)             (3)            (4)

1950        229.9             202.3            27.6          12.0
1951        258.7             228.8            29.9          11.6
1952        276.1             241.1            35.0          12.7
1953        292.6             255.4            37.2          12.7
1954        295.2             256.6            38.6          13.1
1955        316.8             278.0            38.8          12.2
1956        340.0             298.8            41.2          12.1
1957        359.3             312.1            47.2          13.1
1958        370.0             314.8            55.2          14.9
1959        394.0             339.1            54.9          13.9
1960        412.7             351.4            61.3          14.9
1961        430.3             365.8            64.5          15.0
1962        457.9             387.8            70.1          15.3
1963        481.0             409.2            71.8          14.9
1964        515.8             442.2            73.6          14.3
1965        557.4             479.8            77.6          13.9
1966        606.4             521.7            84.7          14.0
1967        650.4             555.4            95.0          14.6
1968        714.5             609.3           105.2          14.7
1969        780.8             663.3           117.5          15.0
1970        841.1             699.3           141.8          16.9
1971        905.1             744.8           160.3          17.7
1972        994.3             825.5           168.8          17.0
1973      1,113.4             926.1           187.3          16.8
1974      1,225.6           1,005.4           220.2          18.0
1975      1,331.7           1,048.0           283.7          21 3
1976      1,475.4           1,169.1           306.3          20.8
1977      1,637.1           1,297.6           339.5          20.7
1978      1,848.3           1,469.6           378.7          20.5
1979      2,081.5           1,658.5           423.0          20.3
1980      2,323.9           1,831.6           492.3          21.2
1981      2,599.4           2,016.3           583.1          22.4
1982      2,768.4           2,094.7           673.7          24.3
1983      2,946.9           2,225.7           721.2          24.5
1984      3,274.8           2,473.3           801.5          24.5
1985      3,515.0           2,629.9           885.1          25.2
1986      3,712.4           2,848.3           864.1          23.3
1987      3,962.5           3,125.4           837.1          21.1
1988      4,272.1           3,415.8           856.3          20.0
1989      4,599.8           3,658.6           941.2          20.5
1990      4,903.2           3,813.2         1,090.0          22.2
1991      5,085.4           3,864.4         1,221.0          24.0
1992      5,390.4           4,108.3         1,282.1          23.8
1993      5,610.0           4,260.0         1,350.0          24.1
1994      5,888.0           4,485.7         1,402.3          23.8
1995      6,200.9           4,766.4         1,434.5          23.1
1996      6,547.4           5,151.6         1,395.8          21.3
1997      6,937.0           5,594.3         1,342.7          19.4
1998      7,426.0           6,123.7         1,302.3          17.5
1999      7,786.5           6,562.4         1,224.1          15.7
2000      8,406.6           7,122.4         1,284.2          15.3
2001      8,685.3              n.a.            n.a.          n.a.

See notes at end of this section.

Table 6.--Total Adjusted Gross Income Estimated from National Income
and Product Accounts (NIPA) and Adjusted Gross Income Reported on
Individual Income Tax Returns per SOI, Tax Years 1950-2001

[All figures are estimates--money amounts are in billions of dollars]

          Adjusted gross income (AGI)            Difference

          Total         Reported on                       Percentage
Tax     (per NIPA)     tax returns                         of total
year      [1,2]        (per SOI) [2]     Amount [2]     (per NIPA) [2]

           (1)              (2)             (3)              (4)

1950      202.3            179.1            23.2             11.5
1951      228.8            202.3            26.5             11.6
1952      241.1            215.3            25.8             10.7
1953      255.4            228.7            26.7             10.5
1954      256.6            229.2            27.4             10.7
1955      278.0            248.5            29.5             10.6
1956      298.8            267.7            31.1             10.4
1957      312.1            280.3            31.8             10.2
1958      314.8            281.2            33.6             10.7
1959      339.1            305.1            34.0             10.0
1960      351.4            315.5            35.9             10.2
1961      365.8            329.9            35.9              9.8
1962      387.8            348.7            39.1             10.1
1963      409.2            368.8            40.4              9.9
1964      442.2            396.7            45.5             10.3
1965      479.8            429.2            50.6             10.5
1966      521.7            468.5            53.2             10.2
1967      555.4            504.8            50.6              9.1
1968      609.3            554.4            54.9              9.0
1969      663.3            603.5            59.8              9.0
1970      699.3            631.7            67.6              9.7
1971      744.8            673.6            71.2              9.6
1972      825.5            746.0            79.5              9.6
1973      926.1            827.1            99.0             10.7
1974    1,005.4            905.5            99.9              9.9
1975    1,048.0            947.8           100.2              9.6
1976    1,169.1          1,053.9           115.2              9.9
1977    1,297.6          1,158.5           139.1             10.7
1978    1,469.6          1,302.4           167.2             11.4
1979    1,658.5          1,465.4           193.1             11.6
1980    1,831.6          1,613.7           217.9             11.9
1981    2,016.3          1,772.6           243.7             12.1
1982    2,094.7          1,852.1           242.6             11.6
1983    2,225.7          1,942.6           283.1             12.7
1984    2,473.3          2,139.9           333.4             13.5
1985    2,629.9          2,306.0           323.9             12.3
1986    2,848.3          2,481.7           366.6             12.9
1987    3,125.4          2,773.8           351.6             11.2
1988    3,415.8          3,083.0           332.8              9.7
1989    3,658.6          3,256.4           402.2             11.0
1990    3,813.2          3,405.4           407.8             10.7
1991    3,864.4          3,464.5           399.9             10.3
1992    4,108.3          3,629.1           479.2             11.7
1993    4,260.0          3,723.3           536.7             12.6
1994    4,485.7          3,907.5           578.2             12.9
1995    4,766.4          4,189.4           577.0             12.1
1996    5,151.6          4,536.0           615.6             11.9
1997    5,594.3          4,969.9           624.4             11.2
1998    6,123.7          5,416.0           707.7             11.6
1999    6,562.4          5,855.5           707.7             10.8
2000r   7,122.4          6,365.4           757.0             10.6
p2001      n.a.          6,181.9            n.a.             n.a.

See notes at end of this section.

Table 7.--Standard, Itemized, and Total Deductions Reported on
Individual Income Tax Returns, Tax Years 1950-2001

[All figures are estimates based on samples--number of returns is in
millions; money amounts are in billions of dollars]

                                              Total deductions

                                                       As a percentage
Tax              Total Number           Amount        of adjusted gross
year              of returns              [1]          income (AGI) [2]

                     (1)                 (2)                (3)

1950                 53.1                21.9               12.2
1951                 55.4                25.2               12.5
1952                 56.5                27.3               12.7
1953                 57.8                29.8               13.0
1954                 56.7                30.7               13.4
1955                 58.3                33.6               13.5
1956                 59.2                36.4               13.6
1957                 59.8                39.5               14.1
1958                 59.1                40.7               14.5
1959                 60.3                45.4               14.9
1960                 61.0                48.4               15.3
1961                 61.5                51.3               15.6
1962                 62.7                54.8               15.7
1963                 63.9                59.2               16.1
1964                 65.4                67.0               16.9
1965                 67.6