邮政编码数据文档指南2001纳税年度的数据显示邮政编码数据显示选定的收入和税目分类由州,邮政编码,调整后的总收益的大小。数据是基于行政记录(个人所得税申报表)国税局的个人主文件(IMF)系统,其中包括1040年每个表单记录,1040 a, 1040 ez, 1040个人电脑、1040 nr和提交的8814美国公民与美国国税局和外星人。记录包括在本研究所有这些类型的回报之间提交1月1日,2002年和2002年12月31日,包括有限数量的late-filed返回税年2001年之前。表是如何发展邮政编码数据是由排序返回的邮政编码由纳税人提供回报。没有尝试是正确的纳税人提供的邮政编码。在许多情况下,邮政编码目前无效的是有效的在过去的一段时间。与外国或APO和FPO地址返回,或者没有包含一个ZIP代码没有包含在这些统计数据。返回的状态是由邮政编码决定。采取了几个步骤以避免披露个人纳税人的信息。邮政编码的不到10返回被提起邮政编码组合成一个基地。 For example, the ZIP Code 80100 represents all ZIP Codes within the range 80101 through 80199 that had a total of less than 10 returns. Many of these ZIP codes were either invalid or reserved for commercial or government offices. Also, when an AGI class for a given ZIP code had a frequency of less than 10, it was combined with another AGI class within the same ZIP Code to create a total of 10 or greater. If the total frequency for salaries and wages, taxable interest, earned income credit, total tax or number of returns with Schedules A, C or F for a particular ZIP Code was less than 10, that total was not shown and the amount was deleted from the state total. Statistical Items Shown in the File The file is organized into 13 columns. Selected income and tax items are tabulated by state, ZIP code, and size of adjusted gross income (AGI). The AGI size classes included in this file are: Under $10,000 (which includes deficit returns); $10,000 under $25,000; $25,000 under $50,000; and $50,000 or more. Selected Income and Tax Items "Number of Returns" includes a count of all Forms 1040, 1040A, 1040EZ, 1040PC, 1040NR (U. S. Nonresident Alien Income Tax Return) and 8814 (Parent's Election to Report Child's Interest and Dividends) filed by citizens and resident aliens with the IRS filed between January 1, 2002 and December 31, 2002. Note that Forms 1040NR and 8814 are not included in counts of individual income tax returns shown in the SOI Bulletin or Statistics of Income-Individual Income Tax Returns, 2001. "Total Number of Exemptions" reflects the number of individuals covered on the tax returns. Persons who were claimed as a dependent on another person's return were not allowed to claim an exemption for themselves on their own return. "Number of Dependent Exemptions" includes exemptions claimed for children at home, children away from home, parents, and other dependents. "Adjusted Gross Income" is the sum of all taxable sources of income less any adjustments allowed. This is the equivalent of line 33 of Form 1040 for Tax Year 2001. On Form 8814, this amount is taken from line 4. "Salaries and Wages" is the amount generally reported to the taxpayer on Form W-2 and shown on line 7 of Form 1040. "Taxable Interest" is the taxable portion of interest reported to the taxpayer on Form 1099-INT and shown on line 8a of Form 1040 and line 1a of Form 8814. "Total Tax" is the amount of tax owed by the taxpayer for the tax year reduced by any credits to which the taxpayer is entitled. However, neither tax payments (such as withholding) nor the earned income credit were deducted from "Total Tax." This is the equivalent of line 56 of Form 1040. "Schedule C" is used by taxpayers to report income and expenses related to a non-farm sole proprietorship. "Schedule F" is used by taxpayers to report income and expenses related to a farm sole proprietorship. "Schedule A" is used by taxpayers to report their total itemized deductions after being limited on Form 1040 for high-income taxpayers and, for most taxpayers, when this amount is larger than their standard deduction. These deductions include deductions for medical expenses, state and local taxes, deductible interest expenses, charitable contributions, and other miscellaneous deductions. Taxpayers whose standard deduction exceeds these amounts generally do not file Schedule A.