Requirement import a Databricks notebook, in which complete the necessary work using your Databricks Community Edition account Please compose your written notes directly in the cells of the Databricks notebook and export the dbc file for submission ZIP Code DataTax Year 2013 Documentation GuideContents A Overview B Nature of Changes C Population Definitions and Tax Return Addresses D Disclosure Protection Procedures E File Characteristics F Selected Income and Tax Items G Endnotes A Overview The Statistics of Income (SOI) division bases its ZIP code data on administrative records of individual income tax returns (Forms 1040) from the Internal Revenue Service (IRS) Individual Master File (IMF) system Included in these data are returns filed during the 12 month period, January 1, 2014 to December 31, 2014 While the bulk of returns filed during the 12 month period are primarily for Tax Year 2013, the IRS received a limited number of returns for tax years before 2013 and these have been included within the ZIP code data B Nature of Changes The following changes have been made to the Tax Year 2013 ZIP Code data Nearly 20 new variables have been added to the data Please refer to section F for a complete list of variables and their corresponding names C Population Definitions and Tax Return Addresses ZIP Code data are based on population data that was filed and processed by the IRS during the 2014 calendar year State totals may not be comparable to State totals published elsewhere by SOI because of specific disclosure protection features in the ZIP code data 1 Data do not represent the full U S population because many individuals are not required to file an individual income tax return The address shown on the tax return may differ from the taxpayer's actual residence State codes were based on the ZIP code shown on the return Excluded were tax returns filed without a ZIP code and returns filed with a ZIP code that did not match the State code shown on the return Excluded were tax returns filed using Army Post Office (APO) and Fleet Post Office addresses, foreign addresses, and addresses in Puerto Rico, Guam, Virgin Islands, American Samoa, Marshall Islands, Northern Marianas, and Palau D Disclosure Protection Procedures SOI did not attempt to correct any ZIP codes on the returns however, it did take the following precautions to avoid disclosing information about specific taxpayers ZIP codes with less than 100 returns and those identified as a single building or nonresidential ZIP code were categorized as other (99999) Income and tax items with less than 20 returns for a particular AGI class were combined with another AGI class within the same ZIP Code Collapsed AGI classes are identified with a double asterisk ( ) All number of returns variables have been rounded to the nearest 10 Excluded from the data are items with less than 20 returns within a ZIP code Excluded from the data are tax returns with a negative adjusted gross income Excluded are tax returns representing a specified percentage of the total of any particular cell For example, if one return represented 75 percent of the value of a given cell, the return was suppressed from the tabulation The actual threshold percentage used cannot be released E File Characteristics The ZIP code data are available in three formats Individual state excel files 13zp xx xls ( 01 51 xx AL WY) A comma separated file ( csv) with AGI classes 13zpallagi csv A comma separated file 2 without AGI classes(The AGI STUB variable has been set to zero for this file) 13zpallnoagi csv For all the files, the money amounts are reported in thousands of dollars F Selected Income and Tax Items VARIABLE NAME DESCRIPTION VALUE LINE REFERENCE Type STATEFIPS The State Federal Information Processing System (FIPS) code 01 56 Char STATE The State associated with the ZIP code Two digit State abbreviation code Char ZIPCODE 5 digit Zip code Char AGI STUB Size of adjusted gross income 1 $1 under $25,000 2 $25,000 under $50,000 3 $50,000 under $75,000 4 $75,000 under $100,000 5 $100,000 under $200,000 6 $200,000 or more Num N1 Number of returns Num MARS1 Number of single returns Filing status is single Num MARS2 Number of joint returns Filing status is married filing jointly Num MARS4 Number of head of household returns Filing status is head of household Num PREP Number of returns with paid preparer's signature Num N2 Number of exemptions 1040 6d Num NUMDEP Number of dependents 1040 6c Num A00100 Adjust gross income (AGI) 2 1040 37 1040A 21 1040EZ 4 Num N02650 Number of returns with total income 1040 22 1040A 15 1040EZ 4 Num A02650 Total income amount 1040 22 1040A 15 1040EZ 4 Num N00200 Number of returns with salaries and wages 1040 7 1040A 7 1040EZ 1 Num A00200 Salaries and wages amount 1040 7 1040A 7 1040EZ 1 Num N00300 Number of returns with taxable interest 1040 8a 1040A 8a 1040EZ 2 Num A00300 Taxable interest amount 1040 8a 1040A 8a 1040EZ 2 Num N00600 Number of returns with ordinary dividends 1040 9a 1040A 9a Num A00600 Ordinary dividends amount 1040 9a 1040A 9a Num N00650 Number of returns with qualified dividends 1040 9b 1040A 9b Num A00650 Qualified dividends amount 3 1040 9b 1040A 9b Num N00700 Number of returns with state and local income tax refunds 1040 10 Num A00700 State and local income tax refunds amount 1040 10 Num N00900 Number of returns with business or professional net income (less loss) 1040 12 Num A00900 Business or professional net income (less loss) amount 1040 12 Num N01000 Number of returns with net capital gain (less loss) 1040 13 1040A 10 Num A01000 Net capital gain (less loss) amount 1040 13 1040A 10 Num N01400 Number of returns with taxable individual retirement arrangements distributions 1040 15b 1040 11b Num A01400 Taxable individual retirement arrangements distributions amount 1040 15b 1040 11b Num N01700 Number of returns with taxable pensions and annuities 1040 16b 1040A 12b Num A01700 Taxable pensions and annuities amount 1040 16b 1040A 12b Num SCHF Number of farm returns 1040 18 Num N02300 Number of returns with unemployment compensation 1040 19 1040A 13 1040EZ 3 Num A02300 Unemployment compensation amount 4 1040 19 1040A 13 1040EZ 3 Num N02500 Number of returns with taxable Social Security benefits 1040 20b 1040A 14b Num A02500 Taxable Social Security benefits amount 1040 20b 1040A 14b Num N26270 Number of returns with partnership S corp net income (less loss) Schedule E 32 Num A26270 Partnership S corp net income (less loss) amount Schedule E 32 Num N02900 Number of returns with total statutory adjustments 1040 36 1040A 20 Num A02900 Total statutory adjustments amount 1040 36 1040A 20 Num N03220 Number of returns with educator expenses 1040 23 1040A 16 Num A03220 Educator expenses amount 1040 23 1040A 16 Num N03300 Number of returns with self employment retirement plans 1040 28 Num A03300 Self employment retirement plans amount 1040 28 Num N03270 Number of returns with self employment health insurance deduction 1040 29 Num A03270 Self employment health insurance deduction amount 1040 29 Num N03150 Number of returns with IRA payments 1040 32 1040A 17 Num A03150 IRA payments amount 1040 32 1040A 17 Num N03210 Number of returns with student loan interest deduction 1040 33 1040A 18 Num A03210 Student loan interest deduction amount 1040 33 1040A 18 Num N03230 Number of returns with tuition and fees deduction 1040 34 1040A 19 Num A03230 Tuition and fees deduction amount 1040 34 1040A 19 Num N03240 Returns with domestic production activities deduction 1040 35 Num A03240 Domestic production activities deduction amount 1040 35 Num N04470 Number of returns with itemized deductions 1040 40 Num A04470 Total itemized deductions amount 1040 40 Num A00101 Amount of AGI for itemized returns 1040 37 Num N18425 Number of returns with State and local income taxes Schedule A 5a Num A18425 State and local income taxes amount Schedule A 5a Num N18450 Number of returns with State and local general sales tax Schedule A 5b Num A18450 State and local general sales tax amount Schedule A 5b Num N18500 Number of returns with real estate taxes Schedule A 6 Num A18500 Real estate taxes amount Schedule A 6 Num N18300 Number of returns with taxes paid Schedule A 9 Num A18300 Taxes paid amount Schedule A 9 Num N19300 Number of returns with mortgage interest paid Schedule A 10 Num A19300 Mortgage interest paid amount Schedule A 10 Num N19700 Number of returns with contributions Schedule A 19 Num A19700 Contributions amount Schedule A 19 Num N04800 Number of returns with taxable income 1040 43 1040A 27 1040EZ 6 Num A04800 Taxable income amount 1040 43 1040A 27 1040EZ 6 Num N05800 Number of returns with income tax before credits 1040 46 1040A 28 1040EZ 10 Num A05800 Income tax before credits amount 1040 46 1040A 28 1040EZ 10 Num N09600 Number of returns with alternative minimum tax 1040 45 Num A09600 Alternative minimum tax amount 1040 45 Num N07100 Number of returns with total tax credits 1040 54 1040A 34 Num A07100 Total tax credits amount 1040 54 1040A 34 Num N07300 Number of returns with foreign tax credit 1040 47 Num A07300 Foreign tax credit amount 1040 47 Num N07180 Number of returns with child and dependent care credit 1040 48 1040A 29 Num A07180 Child and dependent care credit amount 1040 48 1040A 29 Num N07230 Number of returns with nonrefundable education credit 1040 49 1040A 31 Num A07230 Nonrefundable education credit amount 1040 49 1040A 31 Num N07240 Number of returns with retirement savings contribution credit 1040 50 1040A 32 Num A07240 Retirement savings contribution credit amount 1040 50 1040A 32 Num N07220 Number of returns with child tax credit 1040 51 1040A 33 Num A07220 Child tax credit amount 1040 51 1040A 33 Num N07260 Number of returns with residential energy tax credit 1040 52 Num A07260 Residential energy tax credit amount 1040 52 Num N09400 Number of returns with self employment tax 1040 56 Num A09400 Self employment tax amount 1040 56 Num N10600 Number of returns with total tax payments 1040 72 1040A 41 1040EZ 9 Num A10600 Total tax payments amount 1040 72 1040A 41 1040EZ 9 Num N59660 Number of returns with earned income credit 1040 64a 1040A 38a 1040EZ 8b Num A59660 Earned income credit amount 5 1040 64a 1040A 38a 1040EZ 8b Num N59720 Number of returns with excess earned income credit 1040 64a 1040A 38a 1040EZ 8b Num A59720 Excess earned income credit (refundable) amount 6 1040 64a 1040A 38a 1040EZ 8b Num N11070 Number of returns with additional child tax credit 1040 65 1040A 39 Num A11070 Additional child tax credit amount 1040 65 1040A 39 Num N10960 Number of returns with refundable education credit 1040 66 1040A 40 Num A10960 Refundable education credit amount 1040 66 1040A 40 Num N06500 Number of returns with income tax 1040 55 1040A 35 1040EZ 10 Num A06500 Income tax amount 7 1040 55 1040A 35 1040EZ 10 Num N10300 Number of returns with tax liability 1040 61 1040A 35 1040EZ 10 Num A10300 Total tax liability amount 8 1040 61 1040A 35 1040EZ 10 Num N85330 Number of returns with Additional Medicare tax 1040 60a Num A85330 Additional Medicare tax 1040 60a Num N85300 Number of returns with net investment income tax 1040 60b Num A85300 Net investment income tax 1040 60b Num N11901 Number of returns with tax due at time of filing 1040 76 1040A 45 1040EZ 12 Num A11901 Tax due at time of filing amount 9 1040 76 1040A 45 1040EZ 12 Num N11902 Number of returns with overpayments refunded 1040 73 1040A 42 1040EZ 11a Num A11902 Overpayments refunded amount 10 1040 73 1040A 42 1040EZ 11a Num G Endnotes 1 For complete individual income tax tabulations at the State level, see the historic table posted to Tax Stats at http www irs gov uac SOI Tax Stats Historic Table 2 2 Does not include returns with adjusted gross deficit 3 Qualified dividends are ordinary dividends received in tax years beginning after 2002 that meet certain conditions and receive preferential tax rates The maximum qualified dividends tax rate is 15 4 Includes the Alaskan permanent fund, reported by residents of Alaska on Forms 1040A and 1040EZ's This fund only applies to statistics in the totals, and the state of Alaska 5 Earned income credit includes both the refundable and non refundable portions The non refundable portion could reduce income tax and certain related taxes to zero The earned income credit amounts in excess of total tax liability, or amounts when there was no tax liability at all, were refundable See footnote 6 below for explanation of the refundable portion of the earned income credit 6 The refundable portion of the earned income credit equals total income tax minus the earned income credit If the result is negative, this amount is considered the refundable portion No other refundable credits were taken into account for this calculation 7 Income tax reflects the amount reported on Form 1040 line 55 It also includes data from Form 1040A and 1040EZ filers 8 Total tax liability differs from Income tax , in that Total tax liability includes the taxes from recapture of certain prior year credits, tax applicable to individual retirement arrangements (IRA's), social security taxes on self employment income and on certain tip income, advanced earned income payments, household employment taxes, and certain other taxes listed in the Form 1040 instructions 9 Reflects payments to or withholdings made to Total tax liability This is the amount the tax filer owes when the income tax return is filed 10 The amount of overpayments the tax filer requested to have refunded

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Requirement import a Databricks notebook, in which complete the necessary work using your Databricks Community Edition account. Please compose your written notes directly in the

Requirement import a Databricks notebook, in which complete the necessary work using your Databricks Community Edition account. Please compose your written notes directly in the cells of the Databricks notebook and export the .dbc file for submission.

ZIP Code DataTax Year 2013 Documentation GuideContents

A. Overview

B. Nature of Changes

C. Population Definitions and Tax Return Addresses

D. Disclosure Protection Procedures

E. File Characteristics

F. Selected Income and Tax Items

G. Endnotes

A. OverviewThe Statistics of Income (SOI) division bases its ZIP code data on administrative records of individual income tax returns (Forms 1040) from the Internal Revenue Service (IRS) Individual Master File (IMF) system. Included in these data are returns filed during the 12-month period, January 1, 2014 to December 31, 2014. While the bulk of returns filed during the 12-month period are primarily for Tax Year 2013, the IRS received a limited number of returns for tax years before 2013 and these have been included within the ZIP code data.

B. Nature of ChangesThe following changes have been made to the Tax Year 2013 ZIP Code data:

Nearly 20 new variables have been added to the data. Please refer to section F for a complete list of variables and their corresponding names.

C. Population Definitions and Tax Return Addresses

ZIP Code data are based on population data that was filed and processed by the IRS during the 2014 calendar year.

State totals may not be comparable to State totals published elsewhere by SOI because of specific disclosure protection features in the ZIP code data.[1]

Data do not represent the full U.S. population because many individuals are not required to file an individual income tax return.

The address shown on the tax return may differ from the taxpayer's actual residence.

State codes were based on the ZIP code shown on the return.

Excluded were tax returns filed without a ZIP code and returns filed with a ZIP code that did not match the State code shown on the return.

Excluded were tax returns filed using Army Post Office (APO) and Fleet Post Office addresses, foreign addresses, and addresses in Puerto Rico, Guam, Virgin Islands, American Samoa, Marshall Islands, Northern Marianas, and Palau.

D. Disclosure Protection ProceduresSOI did not attempt to correct any ZIP codes on the returns; however, it did take the following precautions to avoid disclosing information about specific taxpayers:

ZIP codes with less than 100 returns and those identified as a single building or nonresidential ZIP code were categorized as "other" (99999).

Income and tax items with less than 20 returns for a particular AGI class were combined with another AGI class within the same ZIP Code. Collapsed AGI classes are identified with a double asterisk (**).

All number of returns variables have been rounded to the nearest 10.

Excluded from the data are items with less than 20 returns within a ZIP code.

Excluded from the data are tax returns with a negative adjusted gross income.

Excluded are tax returns representing a specified percentage of the total of any particular cell. For example, if one return represented 75 percent of the value of a given cell, the return was suppressed from the tabulation. The actual threshold percentage used cannot be released.

E. File Characteristics

The ZIP code data are available in three formats:

Individual state excel files13zp##xx.xls (## = 01-51; xx = AL-WY)
A comma separated file (.csv) with AGI classes 13zpallagi.csv
A comma separated file[2] without AGI classes(The AGI_STUB variable has been set to zero for this file)13zpallnoagi.csv

For all the files, the money amounts are reported in thousands of dollars.

F. Selected Income and Tax Items

VARIABLE NAME	DESCRIPTION	VALUE/LINE REFERENCE	Type
STATEFIPS	The State Federal Information Processing System (FIPS) code	01-56	Char
STATE	The State associated with the ZIP code	Two-digit State abbreviation code	Char
ZIPCODE	5-digit Zip code		Char
AGI_STUB	Size of adjusted gross income	1 = $1 under $25,000 2 = $25,000 under $50,000 3 = $50,000 under $75,000 4 = $75,000 under $100,000 5 = $100,000 under $200,000 6 = $200,000 or more	Num





N1	Number of returns		Num
MARS1	Number of single returns	Filing status is single	Num
MARS2	Number of joint returns	Filing status is married filing jointly	Num
MARS4	Number of head of household returns	Filing status is head of household	Num
PREP	Number of returns with paid preparer's signature		Num
N2	Number of exemptions	1040:6d	Num
NUMDEP	Number of dependents	1040:6c	Num
A00100	Adjust gross income (AGI) [2]	1040:37 / 1040A:21 / 1040EZ:4	Num
N02650	Number of returns with total income	1040:22 / 1040A:15 / 1040EZ:4	Num
A02650	Total income amount	1040:22 / 1040A:15 / 1040EZ:4	Num
N00200	Number of returns with salaries and wages	1040:7 / 1040A:7 / 1040EZ:1	Num
A00200	Salaries and wages amount	1040:7 / 1040A:7 / 1040EZ:1	Num
N00300	Number of returns with taxable interest	1040:8a / 1040A:8a / 1040EZ:2	Num
A00300	Taxable interest amount	1040:8a / 1040A:8a / 1040EZ:2	Num
N00600	Number of returns with ordinary dividends	1040:9a / 1040A:9a	Num
A00600	Ordinary dividends amount	1040:9a / 1040A:9a	Num
N00650	Number of returns with qualified dividends	1040:9b / 1040A:9b	Num
A00650	Qualified dividends amount [3]	1040:9b / 1040A:9b	Num
N00700	Number of returns with state and local income tax refunds	1040:10	Num
A00700	State and local income tax refunds amount	1040:10	Num
N00900	Number of returns with business or professional net income (less loss)	1040:12	Num
A00900	Business or professional net income (less loss) amount	1040:12	Num
N01000	Number of returns with net capital gain (less loss)	1040:13 1040A:10	Num
A01000	Net capital gain (less loss) amount	1040:13 1040A:10	Num
N01400	Number of returns with taxable individual retirement arrangements distributions	1040:15b / 1040:11b	Num
A01400	Taxable individual retirement arrangements distributions amount	1040:15b / 1040:11b	Num
N01700	Number of returns with taxable pensions and annuities	1040:16b / 1040A:12b	Num
A01700	Taxable pensions and annuities amount	1040:16b / 1040A:12b	Num
SCHF	Number of farm returns	1040:18	Num
N02300	Number of returns with unemployment compensation	1040:19 / 1040A:13 / 1040EZ:3	Num
A02300	Unemployment compensation amount [4]	1040:19 / 1040A:13 / 1040EZ:3	Num
N02500	Number of returns with taxable Social Security benefits	1040:20b / 1040A:14b	Num
A02500	Taxable Social Security benefits amount	1040:20b / 1040A:14b	Num
N26270	Number of returns with partnership/S-corp net income (less loss)	Schedule E:32	Num
A26270	Partnership/S-corp net income (less loss) amount	Schedule E:32	Num
N02900	Number of returns with total statutory adjustments	1040:36 / 1040A:20	Num
A02900	Total statutory adjustments amount	1040:36 / 1040A:20	Num
N03220	Number of returns with educator expenses	1040:23 / 1040A:16	Num
A03220	Educator expenses amount	1040:23 / 1040A:16	Num
N03300	Number of returns with self-employment retirement plans	1040:28	Num
A03300	Self-employment retirement plans amount	1040:28	Num
N03270	Number of returns with self-employment health insurance deduction	1040:29	Num
A03270	Self-employment health insurance deduction amount	1040:29	Num
N03150	Number of returns with IRA payments	1040:32 / 1040A:17	Num
A03150	IRA payments amount	1040:32 / 1040A:17	Num
N03210	Number of returns with student loan interest deduction	1040:33 / 1040A:18	Num
A03210	Student loan interest deduction amount	1040:33 / 1040A:18	Num
N03230	Number of returns with tuition and fees deduction	1040:34 / 1040A:19	Num
A03230	Tuition and fees deduction amount	1040:34 / 1040A:19	Num
N03240	Returns with domestic production activities deduction	1040:35	Num
A03240	Domestic production activities deduction amount	1040:35	Num
N04470	Number of returns with itemized deductions	1040:40	Num
A04470	Total itemized deductions amount	1040:40	Num
A00101	Amount of AGI for itemized returns	1040:37	Num
N18425	Number of returns with State and local income taxes	Schedule A:5a	Num
A18425	State and local income taxes amount	Schedule A:5a	Num
N18450	Number of returns with State and local general sales tax	Schedule A:5b	Num
A18450	State and local general sales tax amount	Schedule A:5b	Num
N18500	Number of returns with real estate taxes	Schedule A:6	Num
A18500	Real estate taxes amount	Schedule A:6	Num
N18300	Number of returns with taxes paid	Schedule A:9	Num
A18300	Taxes paid amount	Schedule A:9	Num
N19300	Number of returns with mortgage interest paid	Schedule A:10	Num
A19300	Mortgage interest paid amount	Schedule A:10	Num
N19700	Number of returns with contributions	Schedule A:19	Num
A19700	Contributions amount	Schedule A:19	Num
N04800	Number of returns with taxable income	1040:43 / 1040A:27 / 1040EZ:6	Num
A04800	Taxable income amount	1040:43 / 1040A:27 / 1040EZ:6	Num
N05800	Number of returns with income tax before credits	1040:46 / 1040A:28 / 1040EZ:10	Num
A05800	Income tax before credits amount	1040:46 / 1040A:28 / 1040EZ:10	Num
N09600	Number of returns with alternative minimum tax	1040:45	Num
A09600	Alternative minimum tax amount	1040:45	Num
N07100	Number of returns with total tax credits	1040:54 / 1040A:34	Num
A07100	Total tax credits amount	1040:54 / 1040A:34	Num
N07300	Number of returns with foreign tax credit	1040:47	Num
A07300	Foreign tax credit amount	1040:47	Num
N07180	Number of returns with child and dependent care credit	1040:48 / 1040A:29	Num
A07180	Child and dependent care credit amount	1040:48 / 1040A:29	Num
N07230	Number of returns with nonrefundable education credit	1040:49 / 1040A:31	Num
A07230	Nonrefundable education credit amount	1040:49 / 1040A:31	Num
N07240	Number of returns with retirement savings contribution credit	1040:50 / 1040A:32	Num
A07240	Retirement savings contribution credit amount	1040:50 / 1040A:32	Num
N07220	Number of returns with child tax credit	1040:51 / 1040A:33	Num
A07220	Child tax credit amount	1040:51 / 1040A:33	Num
N07260	Number of returns with residential energy tax credit	1040:52	Num
A07260	Residential energy tax credit amount	1040:52	Num
N09400	Number of returns with self-employment tax	1040:56	Num
A09400	Self-employment tax amount	1040:56	Num
N10600	Number of returns with total tax payments	1040:72 / 1040A:41 / 1040EZ:9	Num
A10600	Total tax payments amount	1040:72 / 1040A:41 / 1040EZ:9	Num
N59660	Number of returns with earned income credit	1040:64a / 1040A:38a / 1040EZ:8b	Num
A59660	Earned income credit amount [5]	1040:64a / 1040A:38a / 1040EZ:8b	Num
N59720	Number of returns with excess earned income credit	1040:64a / 1040A:38a / 1040EZ:8b	Num
A59720	Excess earned income credit (refundable) amount [6]	1040:64a / 1040A:38a / 1040EZ:8b	Num
N11070	Number of returns with additional child tax credit	1040:65 / 1040A:39	Num
A11070	Additional child tax credit amount	1040:65 / 1040A:39	Num
N10960	Number of returns with refundable education credit	1040:66 / 1040A:40	Num
A10960	Refundable education credit amount	1040:66 / 1040A:40	Num
N06500	Number of returns with income tax	1040:55 / 1040A:35 / 1040EZ:10	Num
A06500	Income tax amount [7]	1040:55 / 1040A:35 / 1040EZ:10	Num
N10300	Number of returns with tax liability	1040:61 / 1040A:35 / 1040EZ: 10	Num
A10300	Total tax liability amount [8]	1040:61 / 1040A:35 / 1040EZ: 10	Num
N85330	Number of returns with Additional Medicare tax	1040:60a	Num
A85330	Additional Medicare tax	1040:60a	Num
N85300	Number of returns with net investment income tax	1040:60b	Num
A85300	Net investment income tax	1040:60b	Num
N11901	Number of returns with tax due at time of filing	1040:76 / 1040A:45 / 1040EZ:12	Num
A11901	Tax due at time of filing amount [9]	1040:76 / 1040A:45 / 1040EZ:12	Num
N11902	Number of returns with overpayments refunded	1040:73 / 1040A:42 / 1040EZ:11a	Num
A11902	Overpayments refunded amount [10]	1040:73 / 1040A:42 / 1040EZ:11a	Num

G. Endnotes:

[1] For complete individual income tax tabulations at the State level, see the historic table posted to Tax Stats at http://www.irs.gov/uac/SOI-Tax-Stats---Historic-Table-2.

[2] Does not include returns with adjusted gross deficit.

[3] "Qualified dividends" are ordinary dividends received in tax years beginning after 2002 that meet certain conditions and receive preferential tax rates. The maximum qualified dividends tax rate is 15%.

[4] Includes the Alaskan permanent fund, reported by residents of Alaska on Forms 1040A and 1040EZ's.

This fund only applies to statistics in the totals, and the state of Alaska.

[5] Earned income credit includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero. The earned income credit amounts in excess of total tax liability, or amounts when there was no tax liability at all, were refundable. See footnote 6 below for explanation of the refundable portion of the earned income credit.

[6] The refundable portion of the earned income credit equals total income tax minus the earned income credit. If the result is negative, this amount is considered the refundable portion. No other refundable credits were taken into account for this calculation.

[7] Income tax reflects the amount reported on Form 1040 line 55. It also includes data from Form 1040A and 1040EZ filers.

[8] "Total tax liability" differs from "Income tax", in that "Total tax liability" includes the taxes from recapture of certain prior-year credits, tax applicable to individual retirement arrangements (IRA's), social security taxes on self-employment income and on certain tip income, advanced earned income payments, household employment taxes, and certain other taxes listed in the Form 1040 instructions.

[9] Reflects payments to or withholdings made to "Total tax liability". This is the amount the tax filer owes when the income tax return is filed.

[10] The amount of overpayments the tax filer requested to have refunded.