2002 UTAH INCOME TAX RETURN STATISTICS                                                                                                                
BY TAX LINE                                                                                                                                           
TABLE 2                                                                                                                                               
                                                                                                                                                      
TAX LINE                          NUMBER              TOTAL               MEAN             MEDIAN                P10                                  
                                                                                                                                                      
TOTAL EXEMPTIONS                 868,602         $2,214,090                 $3                 $2                 $1                                  
DISABLED EXEMPTIONS               10,810            $12,243                 $1                 $1                 $1                                  
ADJUSTED GROSS INCOME            963,630    $54,753,179,245            $56,820            $29,169             $5,253                                  
STATE INCOME TAX ADD BACK        400,268     $2,176,034,061             $5,436             $2,677               $789                                  
ALL ADDITIONS                      1,365        $14,698,135            $10,768             $1,139                $66                                  
  LUMP SUM DISTRIBUTIONN             559        $10,927,161            $19,548             $2,727               $248                                  
  TRUST TAXES                        252         $1,261,431             $5,006               $430                $13                                  
  MEDICAL SAVING ADDITION             45           $422,875             $9,397               $744                  .                                  
  EDUCATION SAVING ADDITION          132           $263,885             $1,999             $1,410               $300                                  
  ADOPTION REFUND ADDITION            83           $390,726             $4,708             $3,155               $637                                  
  CHILDRENS INCOME                   286           $186,953               $654               $690                $25                                  
FEDERAL DEDUCTIONS               968,426    $16,251,452,932            $16,781             $7,850             $4,700                                  
PERSONAL EXEMPTION $             859,669     $4,918,463,174             $5,721             $4,500             $2,250                                  
ONE-HALF FEDERAL TAX             690,786     $3,858,667,109             $5,586             $1,236               $118                                  
STATE TAX REFUND DEDUCTION       253,151       $372,793,834             $1,473               $624               $160                                  
TAXPAYER 65 OR OLDER              87,154            $87,234                 $1                 $1                 $1                                  
SPOUSE 65 OR OLDER                41,229            $41,252                 $1                 $1                 $1                                  
RETIREMENT EXEMPTION              81,740       $697,937,980             $8,539             $7,500             $2,498                                  
TOTAL OTHER DEDUCTIONS            83,878       $454,096,648             $5,414             $1,296               $121                                  
  U.S. INTEREST                   21,965       $140,283,357             $6,387               $280                $11                                  
  MEDICAL SAVING DEDUCTION           137           $160,731             $1,173               $648               $168                                  
  EDUCATION SAVING DEDUCTION       2,103         $6,136,066             $2,918             $2,050               $500                                  
  HEALTH INSURANCE PREMIUM        52,271       $217,743,952             $4,166             $1,296               $389                                  
  LONG TERM INSURANCE PREMIUM      2,897         $3,878,387             $1,339             $1,000               $195                                  
                                                                                                                                                      
TAX LINE                                     P25                P75                P90                                                                
                                                                                                                                                      
TOTAL EXEMPTIONS                              $1                 $4                 $5                                                                
DISABLED EXEMPTIONS                           $1                 $1                 $1                                                                
ADJUSTED GROSS INCOME                    $13,181            $55,905            $88,015                                                                
STATE INCOME TAX ADD BACK                 $1,602             $4,221             $6,722                                                                
ALL ADDITIONS                               $403             $3,755            $11,667                                                                
  LUMP SUM DISTRIBUTIONN                    $820             $8,562            $25,357                                                                
  TRUST TAXES                                $62             $1,911             $5,339                                                                
  MEDICAL SAVING ADDITION                      .                  .                  .                                                                
  EDUCATION SAVING ADDITION                 $651             $2,820             $4,327                                                                
  ADOPTION REFUND ADDITION                $1,200             $4,400             $5,655                                                                
  CHILDRENS INCOME                          $158               $750             $1,110                                                                
FEDERAL DEDUCTIONS                        $4,700            $14,307            $23,115                                                                
PERSONAL EXEMPTION $                      $2,250             $9,000            $11,250                                                                
ONE-HALF FEDERAL TAX                        $404             $2,833             $6,311                                                                
STATE TAX REFUND DEDUCTION                  $347             $1,009             $1,611                                                                
TAXPAYER 65 OR OLDER                          $1                 $1                 $1                                                                
SPOUSE 65 OR OLDER                            $1                 $1                 $1                                                                
RETIREMENT EXEMPTION                      $5,436            $13,999            $15,000                                                                
TOTAL OTHER DEDUCTIONS                      $584             $2,568             $5,093                                                                
  U.S. INTEREST                              $44             $1,484             $5,698                                                                
  MEDICAL SAVING DEDUCTION                  $310             $1,304             $2,684                                                                
  EDUCATION SAVING DEDUCTION              $1,180             $3,600             $5,640                                                                
  HEALTH INSURANCE PREMIUM                  $648             $2,215             $3,469                                                                
  LONG TERM INSURANCE PREMIUM               $431             $1,807             $2,857                                                                
                                                                                                                                                      
                                                                                                                                                      
P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE                                                                                                  
2002 UTAH INCOME TAX RETURN STATISTICS                                                                                                                
BY TAX LINE                                                                                                                                           
TABLE 2                                                                                                                                               
                                                                                                                                                      
TAX LINE                             NUMBER              TOTAL               MEAN             MEDIAN                P10                               
                                                                                                                                                      
  ADOPTION EXPENSE                      857         $5,244,878             $6,120             $3,150               $465                               
  NATIVE AMERICAN                     1,465        $32,377,857            $22,101            $17,222             $2,968                               
  RR RETIREMENT                       1,593        $18,531,173            $11,633             $9,020             $1,065                               
  EQUITABLE ADJUSTMENTS                 571         $5,786,139            $10,133             $1,350                 $1                               
UTAH TAXABLE INCOME                 774,710    $34,466,438,149            $44,489            $20,762             $2,801                               
UTAH INCOME TAX LIABILITY           761,410     $1,533,159,380             $2,014             $1,163                $81                               
NON-RES. UTAH TAXABLE INCOME         75,252     $2,702,959,509            $35,919             $9,000             $1,285                               
NON-RES ADJUSTED GROSS INCOME        79,230    $17,012,535,199           $214,723            $33,010             $6,700                               
TOTAL NON-REFUNDABLE CREDITS         18,215        $25,403,267             $1,395               $111                $30                               
  TAXES TO OTHER STATE               11,639        $23,288,199             $2,001               $283                $20                               
  AT HOME PARENT                      5,557           $605,745               $109               $100                $88                               
  QUALIFIED WORKSHOP                    108            $14,751               $137               $145                $47                               
  RENEWABLE ENERGY SYSTEM                77            $80,001             $1,039               $848                $50                               
  CLEAN FUEL                            231            $22,222                $96                $50                $50                               
  CLEAN FUEL VEHICLE                     54            $90,073             $1,668             $1,774               $131                               
  HISTORICAL PRESERVATION               119           $416,165             $3,497             $2,414               $477                               
  ENTERPRISE ZONE                       128           $369,981             $2,890             $1,382               $159                               
  LOW-INCOME HOUSING                     65           $139,163             $2,141               $417               $178                               
  RECYCLING MARKET                       81           $107,450             $1,327             $1,011               $251                               
  TUTORING DISABLED                      86            $13,892               $162               $100                $95                               
  RESEARCH ACTIVITIES                    66            $76,797             $1,164               $444                $15                               
  RESEARCH EQUIPMENT                      3                  .                  .                  .                  .                               
TOTAL CONTRIBUTIONS                  14,509           $335,683                $23                $10                 $2                               
  HOMELESS                            9,382           $149,426                $16                 $5                 $2                               
                                                                                                                                                      
TAX LINE                                        P25                P75                P90                                                             
                                                                                                                                                      
  ADOPTION EXPENSE                             $970             $8,880            $16,650                                                             
  NATIVE AMERICAN                            $8,292            $29,110            $46,587                                                             
  RR RETIREMENT                              $2,977            $18,111            $25,404                                                             
  EQUITABLE ADJUSTMENTS                        $291             $4,633            $21,751                                                             
UTAH TAXABLE INCOME                          $8,344            $40,467            $65,738                                                             
UTAH INCOME TAX LIABILITY                      $362             $2,468             $4,095                                                             
NON-RES. UTAH TAXABLE INCOME                 $3,407            $21,933            $44,491                                                             
NON-RES ADJUSTED GROSS INCOME               $14,459            $71,280           $158,239                                                             
TOTAL NON-REFUNDABLE CREDITS                   $100               $588             $2,136                                                             
  TAXES TO OTHER STATE                          $72             $1,034             $3,244                                                             
  AT HOME PARENT                               $100               $100               $100                                                             
  QUALIFIED WORKSHOP                            $99               $200               $200                                                             
  RENEWABLE ENERGY SYSTEM                      $225             $1,892             $2,000                                                             
  CLEAN FUEL                                    $50                $50               $100                                                             
  CLEAN FUEL VEHICLE                           $500             $2,741             $3,000                                                             
  HISTORICAL PRESERVATION                    $1,120             $4,033             $9,121                                                             
  ENTERPRISE ZONE                              $666             $3,648             $6,978                                                             
  LOW-INCOME HOUSING                           $250               $746             $6,375                                                             
  RECYCLING MARKET                             $340             $1,738             $2,786                                                             
  TUTORING DISABLED                            $100               $100               $200                                                             
  RESEARCH ACTIVITIES                          $130               $917             $2,733                                                             
  RESEARCH EQUIPMENT                              .                  .                  .                                                             
TOTAL CONTRIBUTIONS                              $4                $20                $50                                                             
  HOMELESS                                       $2                $10                $25                                                             
                                                                                                                                                      
                                                                                                                                                      
P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE                                                                                                  
2002 UTAH INCOME TAX RETURN STATISTICS                                                                                                                
BY TAX LINE                                                                                                                                           
TABLE 2                                                                                                                                               
                                                                                                                                                      
TAX LINE                             NUMBER              TOTAL               MEAN             MEDIAN                P10                               
                                                                                                                                                      
  ORGAN TRANSPLANT                    3,424            $43,389                $13                 $5                 $1                               
  NONGAME WILDLIFE                    1,099            $15,560                $14                $10                 $2                               
  SCHOOL DISTRICT                       603            $13,335                $22                $10                 $1                               
TOTAL OTHER PAYMENTS                  4,443           $243,708                $55                $21                 $5                               
  USE TAX                             4,434           $243,347                $55                $21                 $5                               
  RECAPTURE                               9                  .                  .                  .                  .                               
TOTAL TAX                           763,045     $1,511,243,280             $1,981             $1,128                $57                               
WITHHOLDING                         848,816     $1,482,631,718             $1,747             $1,090                $86                               
PREPAID TAXES                        19,577       $137,850,041             $7,041             $2,000               $119                               
TOTAL REFUNDABLE CREDITS              4,637         $7,920,171             $1,708               $177                $14                               
  TARGETED BUSINESS                       4                  .                  .                  .                  .                               
  SPECIAL NEEDS ADOPTION                 55            $79,705             $1,449             $1,000             $1,000                               
  NON-RESIDENT'S WITHHOLDING          1,403         $6,128,835             $4,368               $698                $45                               
  MINERAL PRODUCTION WITHHOLDING      1,907         $1,068,618               $560                $70                 $6                               
  OFF-HIGHWAY GAS TAX                 1,266           $311,998               $246               $135                $29                               
WITHHOLDING AND CREDITS             862,433     $1,653,805,197             $1,918             $1,108                $87                               
NET REFUND                          729,831       $341,380,997               $468               $288                $47                               
TAXES DUE WITH RETURN               175,143       $217,222,666             $1,240               $353                $26                               
PAID TAXES                           12,942            $51,844                 $4                 $0                 $0                               
PAID PENALTY                        175,841       $209,357,714             $1,191               $322                $25                               
PAID INTEREST                        19,455         $2,079,069               $107                $50                $18                               
PENALTY ASSESSED                     31,334           $651,370                $21                 $5                 $0                               
INTEREST ASSESSED                    24,377         $2,459,873               $101                $41                $20                               
                                                                                                                                                      
TAX LINE                                        P25                P75                P90                                                             
                                                                                                                                                      
  ORGAN TRANSPLANT                               $2                $10                $25                                                             
  NONGAME WILDLIFE                               $5                $15                $25                                                             
  SCHOOL DISTRICT                                $5                $20                $50                                                             
TOTAL OTHER PAYMENTS                            $11                $44                $99                                                             
  USE TAX                                       $11                $44                $99                                                             
  RECAPTURE                                       .                  .                  .                                                             
TOTAL TAX                                      $320             $2,441             $4,066                                                             
WITHHOLDING                                    $336             $2,370             $3,946                                                             
PREPAID TAXES                                  $500             $5,000            $12,000                                                             
TOTAL REFUNDABLE CREDITS                        $49               $656             $2,736                                                             
  TARGETED BUSINESS                               .                  .                  .                                                             
  SPECIAL NEEDS ADOPTION                     $1,000             $2,000             $3,000                                                             
  NON-RESIDENT'S WITHHOLDING                   $188             $2,887             $8,737                                                             
  MINERAL PRODUCTION WITHHOLDING                $20               $290             $1,091                                                             
  OFF-HIGHWAY GAS TAX                           $61               $306               $551                                                             
WITHHOLDING AND CREDITS                        $341             $2,419             $4,074                                                             
NET REFUND                                     $132               $564               $960                                                             
TAXES DUE WITH RETURN                           $97             $1,127             $2,714                                                             
PAID TAXES                                       $0                 $2                 $6                                                             
PAID PENALTY                                    $88             $1,088             $2,696                                                             
PAID INTEREST                                   $20               $103               $220                                                             
PENALTY ASSESSED                                 $1                $17                $44                                                             
INTEREST ASSESSED                               $23                $95               $207                                                             
                                                                                                                                                      
                                                                                                                                                      
                                                                                                                                                      
                                                                                                                                                      
P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE