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Full text of "Individual income tax returns"

BOSTON PUBLIC LIBRARY 

■llliilllil 
3 9999 06316 292 7 



Individual 
Income Tax 
Returns 1985 



Returns Filed, 

Sources of Income, Exemptions, 
Itemized Deductions, and 
Tax Computations 



4r^?^\^ Statistics of Income Division 
zM^^^^K internal Revenue Service 

Publication 1304 (Rev. 4-88) 




MAY I Q 






^SETTS 02133 



BOSTON ATAc^-A^ 



^x. 3S/S:'^!!5 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 



Publication 1304 (Rev. 4-88) 



Lawrence B. Gibbs 

Commissioner 

Charles H. Brennan 

Deputy Commissioner 
(Operations) 

Dominic E. Pecorella 

Assistant Commissioner 
(Taxpayer Service and 
Returns Processing) 

Fritz Scheuren 

Director, Statistics of Income Division 

Michael Coleman 

Chief, Individual Statistics Branch 



This report contains data on sources of income, adjusted gross income, 
exemptions, deductions, taxable income, income tax, tax credits, self- 
employment tax, tax withheld, and taxpayments. Classifications are by tax 
status, size of adjusted gross income, marital status, and type of tax com- 
putation. Data on high income returns are contained in Section 3 of this 
report. 

Additional unpublished information from individual income tax returns, 
classified by size of adjusted gross income, is available on a reimbursable 
basis. A public-use computer tape file — the Individual Tax Model File — 
containing the records selected for the Statistics of Income sample is also 
available on a reimbursable basis. This file is suitable primarily for making 
national level estimates. 



RECEIVED 




BOSTON PUBLICUbRARY 

§°y!-"'^'^£MT DOCUIViEWTS QFPAfiTH/iFMT 



Suggested Citation 

Internal Revenue Service 
Statistics of Income — 1985 
Individual Income Tax Returns 
U.S. Government Printing Office 
Washington, DC 1988 



For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402 



NEW STATISTICAL SERVICES 

(Available from Statistics of Income Division) 

As part of the Statistics of Income program a series of new services is now being offered (see below). 
Detailed information on these statistical services can be obtained by writing to Director, Statistics of In- 
come Division (TR:S), Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, DC 20224. 
Purchase is by check made payable to the IRS Accounting Section. 

Studies of International Income and Taxes, Publication 1267 — Price $45.00 

Purchase price includes a 516-page document for 1979-83 that presents information from 13 Statistics of 
Income studies in the international area, including: 

• Foreign activity of U.S. • Foreign interests in U.S. • Data presented by- 

corporations corporations geographical area or 

• Activity of foreign • Statistics related to individuals, industrial activity, as well as 

corporations in the U.S. trusts, and estates other classifiers 

Purchasers of this service also will be provided with additional information for one year as it becomes availa- 
ble. The one year period for receiving additional information can be extended at a cost of $35.00 per year A 
long-term subscription ($150) includes the compendium and additional information as it becomes available 
through August 1990. (The next compendium is scheduled for release in September 1990.) 

individual Income Tax Returns, Publication 1304 — Price $32.00 

The document for 1985 presents Statistics of Income data and tables on: 

• Sources of income • Itemized deductions • Data presented by— 

• Exemptions • Tax computations size of adjusted gross income 

• High income returns marital status 

Purchasers of this service also will be provided with additional articles relating to 1985 data and preliminary 
1986 data as they become available and will be notified of future statistical releases relating to individual income 
tax returns. 

Partnership Returns, Publication 369 — Price $22.00 

Purchase price includes a 314-page document for 1978-82 presenting previously unpublished Statistics of 
Income data for 1980, 1981 and 1982, as well as data previously issued in other publications. Features include: 

• Number of partnerships • Deductions • Data presented by— 

• Limited partnerships • Net income industry 

• Receipts • Capital gains size of total assets 

• Cost of sales and state 

operations number of partners 

Purchasers of this service also will be provided with data for 1983-1985 as they become available and will also 
be notified of future statistical releases relating to partnership returns. 

Other Services — Price dependent on the request 

• Unpublished tabulations from • Special tabulations produced • Public use tape files, including 

SOI programs are availa- to user specifications. the Individual Tax Model 

ble. Includes detailed ta- (1978-85), among others, 

bles underlying those (Earlier files are available 

published in SOI Bulletin. from the Machine Readable 

Branch (NNSR) of the Na- 
tional Archives, Washington, 
DC 20408 



BUSINESS SOURCE BOOKS 

(Available from Statistics of Income Division) 

In addition to the Corporation Source Book, two others are now being offered by the Statistics of Income 
Division (see below). Information can be obtained by writing to Director, Statistics of Income Division (TR:S) 
at the address on the previous page. Purchase of Source Books should be made at time of request by 
check payable to the IRS Accounting Section. 

Corporation Source Book, 1984, Publication 1053 — Price $175.00 

This is a 481 -page document that presents detailed income statement, balance sheet, tax and investment 
credit items by major and minor industries and size of total assets. This report is part of an annual series and can 
be purchased for $175 (issues prior to 1982 are for sale at $150). A magnetic tape containing the tabular statistics 
for 1984 can be purchased for $1,500. 

Partnership Source Book, Publication 1289 — Price $30.00 

This is a 291-page document showing key partnership data for 1957 through 1983, at the minor, major and 
division industry level. Includes an historical definition of terms section and legislative changes affecting partner- 
ships during that period. Tables feature: 

• Number of partnerships • Depreciation • Payroll 

• Number of partners • Taxes paid deductions • Payments to partners 

• Business receipts • Interest paid • Net income 

Purchasers of this service also will be advised of the release of subsequent years' data. A magnetic tape 
containing the tabular statistics can be purchased for an additional $200. 

Sole Proprietorship Source Book, Publication 1323 — Price $95.00 

This Source Book is a companion to that for partnerships, shown above. It is a 244-page document showing key 
proprietorship data for 1957 through 1984. Each page contains statistics for a particular industry. Included will be 
data on: 

• Number of businesses • Depreciation • Payroll 

• Business receipts • Taxes paid deductions • Net income 

• Interest paid 

As with Partnerships, a magnetic tape containing the tabular statistics can be purchased. The price is $245. 

OTHER PUBLICATIONS 

(Available from Superintendent of Documents GPO, Washington, D.C. 20402) 

The Statistics of Income (SOI) Bulletin (Quarterly) — Publication No. 1136 

Subscription price $16.00; Single copy price $6.00 

The SOI Bulletin provides the earliest published financial statistics from the various types of tax and information 
returns filed with the Internal Revenue Service. The Bulletin also includes information from periodic or special 
analytical studies of particular interest to tax administrators and economists. 

Statistics of Income— 1984, Corporation Income Tax Returns, Publication No. 16 

— Price $8.00 

Presents information on— 



• 



• Receipts • Taxable income • Distributions to stock- • Data classified by- 
Deductions • Income tax holders industry 

• Net income • Tax credits • Assets accounting period 

• Liabilities size of total assets 

size of business receipts 



CONTENTS 

Page 

Section 1 

INTRODUCTION, CHANGES IN LAW, SOURCES OF THE DATA, AND 

DESCRIPTION OF THE SAMPLE 1 

Requirements for Filing 1 

Changes in Law 3 

Sample Selection 4 

Sample Design and Selection Criteria 4 

Method of Estimation 5 

Sampling Variability and Confidence Intervals 5 

Processing and Management of the Sample 5 

Introduction of a New Income Classifier 7 

Comparison of 1 979 Income Concept and AGI 7 

Section 2 

BASIC TABLES 11 

Part 1 — Returns Filed and Sources of Income 12 

Part 2— Exemptions and Itemized Deductions 60 

Part 3 — Tax Computations 78 

Section 3 

HIGH INCOME RETURNS: TAXABLE AND NONTAXABLE 95 

Section 4 

EXPLANATION OF TERMS 119 

Section 5 

1985 FORMS AND INSTRUCTIONS 143 

Section 6 

INDEX 185 

USER SURVEY 



Section 1 



Introduction, Changes in Law, 

Sources of the Data, and 

Description of the Sample* 



The statistics presented in this report are 
estimates based on a stratified probability 
sample of individual income tax returns, 
selected before audit, and represent coverage 
of the 101.7 million Forms 1040, 1040A and 
1040EZ filed by the nation's taxpayers for Tax 
Year 1985. 

Table A shows selected tax 
Years 1970, 1975, 1980, 1984 
addition, percent changes for 
and 1985 are shown. Between 
the number of returns filed 



items for Tax 

and 1985. In 

Tax Years 1984 

1984 and 1985, 

increased by 



approximately 2.2 million, or 2.2 percent, and 
adjusted gross income increased by approxi- 
mately $166 billion, or 7.8 percent. Taxable 
income increased by 7.0 percent, and total 
income tax by 7.9 percent. 

REQUIREMENTS FOR FILING 

The Internal Revenue Code of 1954, as 
amended, provided the legal basis for tax 
activity detailed in this volume. For Tax 
Year 1985, as for previous tax years, the 
principal criteria that determined the general 
filing requirements were gross income, filing 
status, and age. Gross income included all 
income received in the form of money, pro- 
perty, and services that were not expressly 
exempt from tax. However, for Tax Year 1985, 
taxpayers were required to add the following 
normally excludible sources of income into 
their gross income for purposes of determining 
whether or not they. were requi red to f i 1e : the 
foreign earned income exclusion, the foreign 
housing deduction, and the one-time exclusion 
of capital gains from the sale of a resi- 
dence. A return had to be filed by: 

(1) a single person (other than a surviving 
spouse)under age 65, with gross income 
of at least $3,430; 

(2) a single person (other than a surviving 
spouse) age 65 or over, with gross 
income of at least $4,470; 

(3) a surviving spouse under age 65 with 
gross income of at least $4,580; 



(4) a surviving spouse age 65 or over with 
gross income of at least $5,620; 

(5) a married couple, filing a joint re- 
turn, with both spouses under age 65 
and with a combined gross income of at 
least $5,620; 

(6) a married couple, filing a joint re- 
turn, with one spouse age 65 or over 
and with a combined gross income of at 
least $6,660; 

(7) a married couple, filing a joint re- 
turn, with both spouses age 65 or over 
and with a combined gross income of at 
least $7,700; and 

(8) a married person regardless of age 
whose spouse was filing a separate 
return, if that married person 'had a 
gross income of at least $1,040. 

Notwithstanding these provisions, there were 
six additional filing requirements. Specifi- 
cally, an individual had to file a return for 
Tax Year 1985 if that individual: 

(1) was claimed as a dependent on another 
person's return and had "unearned 
income" (such as trust distributions, 
interest, or capital gains) of $1,040 
or more; 

(2) was liable for any of the following 
taxes: 

-social security tax on unreported tip 
income 

-uncollected social security tax or 
Railroad 

-Retirement Tax Act (RRTA) tax on re- 
ported tip income 
-alternative minimum tax 
-tax on premature IRA distributions 
-tax from recapture of investment credit 

(3) received advanced earned income pay- 
ments; 



*This report was prepared under the direction of Susan Hostetter, 
Chjef, Returns Analysis Section, Individual Statistics Branch. 
June Walters was responsible for overall production. Text was 
prepared by Marshall Epstein, Bonnye Walker and Susan Hostetter. 
Typing support was provided by Rose Kendall. 



Individual Returns/1985 



Table A.— Selected Income and Tax Items for Selected Years, 1970-1985 

(All figures are estimates based on samples— money amounts are in thousands of dollars] 



Percent 

change, 1984 

10 1985 



(11 



(2| 



(31 



Ol 



(51 



(61 



Ail returns 

Form 1040 returns 

Form 1040A returns 

Form 1 040EZ returns 

Total income, amount 

Adjuste(j gross income less deficit 

Salaries and wages: 

Number of returns 

Amount 

Interest received: 

Number of returns 

Amount 

Dividends in adjusted gross income; 

Number of returns 

Amount 

Business or profession net income less loss: 

Number of returns 

Amount 

Net Capital gain less loss: 

Number of returns 

Amount 

Pensions and annuities in adjusted gross income: 

Number of returns 

Amount 

Rents and royalties net income less loss: 

Number of returns 

Amount 

Partnership and S Corporations: 

Number of returns 

Amount 

Farm net income less loss: 

Number of returns 

Amount 

Total statutory adjustments: 

Number of returns 

Amount 

Individual Retirement Arrangement: 

Number of returns 

Amount 

Self-employed retirement (Keogfi): 

Number of returns 

Amount 

Married couple who both work: 

Number of returns 

Amount 

Exemptions: 

Number of exemptions 

Number, age 65 or over 

Total deductions: 

Number of returns 

Amount 

Total itemized deductions: 

Number of returns 

Amount 

Medical and dental expense 

Taxes paid 

Interest paid 

Contributions 

Taxable income: 

Number of returns 

Amount 

Income tax before credits: 

Number of returns 

Amount 

Total tax credits^ 

Child care credit 

Credit for the elderly and disabled 

Residential energy credit 

Foreign tax credit 

Investment credit , , 

Income tax after credits 

Total income tax: 

Number of returns 

Amount 



74,279,831 

N/A 

N/A 

N/A 

639,357.791 

631,692.540 

66.965.659 
531,883.892 

32,630.355 
22,021,267 

7,729,939 
15,806,924 

6,159,985 
30,554,201 

7,962,663 
9,006,683 

3,249.558 
7,878.808 

6.557.498 
3,232,817 



3,026,530 
2,788,713 

6,370,552 
7,665,251 

N/A 
N/A 

591,655 
847,692 

N/A 
N/A 

204,126,402 
8.904,331 

73,862,448 
120,549,755 

35.430,047 
88,178,487 
10,585,749 
32,014,673 
23,929,477 
12,892,732 

59,593,598 
401,154,285 

59,596,755 

84,156,695' 

369,610 

N/A 

167,656 

N/A 

169,623 

30,554 

83,787,323 

59,317,371 
83,909.311 



82.229.332 

54.527.726 

27.701.606 

N/A 

962.886.872 

947.784.873 

73.520,046 
795,399,462 

40,378,240 
43,433,554 

8,853,491 
21,892,126 

7,242,542 
39,421,478 

7,574,823 
14,071,893 

5,088,937 
20,886,871 

7.143.812 
5.202,078 

n.a. 
12.811.091 

2.755,041 
3,563,325 

9,024,255 
15.101,999 

1.211,794 
1,436,443 

595,892 
1,603,788 

N/A 
N/A 

212,202,596 
9,937,208 

81.585,541 
233.181.778 

26.074.061 
122.260.601 
11.422.312 
44.141.289 
38,885.282 
15.393,331 

65.852,602 
595,492.866 

65,854.734 

132.452.044 

8,069.846 

N/A 

128.968 

N/A 

381.985 

1.593.150 

124,382.197 

61,490.737 
124,526.297 



93,902.469 

57,122.592 

36,779.877 

N/A 

1.642,345.558 

1.613.731.497 

83.802,109 
1,349.842,802 

49,019,575 
102,009,444 

10,738,982 
38,761,253 

8,881,119 
55,129,154 

9,970,921 
30,029,074 

7.373,704 
43.339,736 

8,208,132 
4.105,381 

n.a. 
10,099,346 

2,608,430 
-1,792,466 

13,148,919 
28,614,061 

2,564,421 
3,430,894 

566,936 
2,007,666 

N/A 
N/A 

227.925,098 
11.847.168 

88.491.251 
346.000.155 

28.950.282 
218.028,139 
14,972,082 
69,404,275 
91,187,006 
25.809.608 

88.104.696 
1.279.985.360 

76.135.819 

256.294.315 

7.215.839 

956.439 

134.993 

562.141 

1,341.675 

3,288.415 

249.078.475 

73.906.244 
250,341.440 



99,438,708 
64,533,502 
18,431,641 
16,473,565 
2.229.649.431 
2.139.904.356 

85,925,617 
1,807,137.587 

62.059,703 
176,369,305 

14,259,407 
48,640,734 

11,237,218 
70,766,610 

12,447,762 
54,519,368 

11,551,051 
80,447,934 

10,118,104 
-9,482,800 

5,203,592 
- 2,268,204 

2,694,420 
-13,095,506 

37,025,796 
89,745,075 

15,232,856 
35,374,424 

648,958 
4,072,409 

24,126,180 
22,407,621 

240,886,327 
15,890,548 

94,855,579 
499,585,197' 

38,203,092 
358,876,015 

21,450,276 
115,245,288 
158,176,338 

42,119,812 

94,178,183 
1,701,365,731 

84,440,481 

306,686.024 

9.263.308 

2.648.834 

107.002 

645.093 

738.014 

6.347.422 

297.422.715 

81.639.509 
301.923.057 



101.660.287 

67.006.425 

18.124.702 

16.529.160 

2.401.033.782 

2.305.951.483 

87.198.001 
1 .928.200,978 

64,526,434 
182,109,194 

15,527,579 
55,046,351 

11,900,341 
78,772,577 

12,579.494 
68,277.779 

13.133,295 
95.096,003 

10.608.583 
-12.963,727 

5,487,671 
-2,526,591 

2,620,861 
-12,005,483 

37,763,418 
95,082,299 

16,205,846 
38,211,574 

675.822 
5,181,993 

24,835,278 
24,614,983 

244,180,202 
16,748,810 

96,848,626 
554,733,523' 

39,848,184 
405,023,525 

22,926,214 
128,084,618 
180,094,578 

47,962,848 

96,124,046 
1,820,740,833 

85,994,216 

332,165,333 

10,248,044 

3,127,702 

108,642 

811,675 

782.561 

6.968,070 

321,917,289 

82,846,420 
325.710.254 



223% 
3.83 
-1.67 
0.34 
7.69 
7.76 

1.48 
6.70 

3.97 
3.25 

8.89 
13.17 

5.90 
11.31 

1.06 
25.24 

13.70 
18.21 

4.85 
-36.71 

5.46 
-11.39 

-2.73 
8.32 

1.99 
5.95 

6.39 
8.02 

4.14 
27.25 

2.94 
9.85 

1.37 
5.40 

2.10 
11.04 

4.31 
12.86 

6.88 
11.14 
13.86 
13.87 

2.07 
7.02 

1.84 

8.31 
10.63 
18.08 

1.53 
25.82 

6.04 

9.78 

8.24 

1.48 
7.88 



n a Not available 

N/A Nol applicable 

' includes total itemized deductions, chanlable contributions lor nonitemizers. and zero bracket amount on nonitemized deductions 

? includes surcharge oi $2,0t8.078,CXK) 

3 Includes credits not shown sepaneiy below 

NOTE Detail may not add to total because oi rounding 



Individual Retums/1985 



3 



(4) had net earnings of at least $400 from 
self -employment income; 

(5) had wages of $100 or more from a church 
or qualified church-controlled organi- 
zation that was exempt from employer 
social security taxes; or 

(6) had gross income of at least $1,040 and 
excluded income from sources within 
U.S. possessions. 

These filing requirements applied to all 
U.S. citizens, residents of Puerto Rico, 
resident aliens for the entire tax year, 
certain dual-status taxpayers, and certain 
nonresident aliens married to U.S. citizens or 
residents at the end of 1985. 

Data shown in these tables also cover re- 
turns from taxpayers who did not meet the 
general or specific filing requirements 'but 
were eligible and did file for refunds or 
earned income credits. 

Most taxpayers were required to file tax 
returns within three and one-half months after 
the close of their accounting periods. Since 
most individuals use a calendar year period, 
nearly all returns were due by April 15, 
1986. However, each taxpayer could be 
granted, upon request, one automatic 
four-month extension of time to file. U.S. 
citizens residing or traveling outside the 
United States and Puerto Rico on the due date 
were automatically granted (without request- 
ing) a two-month extension. 

CHANGES IN LAW 

As a result of the Economic Recovery Tax Act 
of 1981, the Tax Equity and Fiscal Responsibi- 
lity Act of 1982, the 1983 Social Security 
Amendments Act and Railroad Retirement 
Solvency Act, and the Tax Reform Act of 1984, 
certain new tax provisions affected 1985 
income tax returns. Most of these tax law 
changes pertaining to individual returns are 
reflected in this report. 

All major changes are listed below in alpha- 
betical order. Section 4 contains more de- 
tailed explanations and definitions of terms 
used in this report. 

Credits 

Ch i 1 d and Dependent Care . Cred j.t -- Beginning 
i n Tax Vear I ^8fe, there was a change for 
separated or divorced taxpayers for claiming 
exemptions or claiming the child and dependent 
care credit for dependents. Such taxpayers 
could take the child and dependent care credit 
if the taxpayer was the designated custodial 
parent for the child, or if he or she was the 
noncustodial parent and: 

1) the custodial parent waived the right 
to the exemption (filed a Form 8332, 



Release of Claim to Exemption for Child 
of Divorced or Separated Parents), or 

2) the npncustodial parent contributed 
$600 or more for the child's support 
and a pre- 1985 divorce decree or 
written agreement granted the exemption 
to the noncustodial parent. 

(See "Exemptions" below.) 

Earned Income C r e d i t -- Beginning in Tax 
Year l^Sfe, new ru^es affected the amount of 
earned income credit and who could claim the 
credit. The limit on the amount of earned 
income and adjusted gross income a taxpayer 
could have and still be eligible for the 
credit increased from $10,000 to $11,000, and 
the maximum amount of the credit increased 
from $500 to $550. 

Taxpayers filing as heads of households or 
married couples filing jointly only needed to 
live with their child for more than half the 
year in Tax Year 1985, rather than the entire 
year, which was required for Tax Year 1984. 

Investment Jp. Credit ~ The maximum invest- 
ment tax creel U a taxpayer could claim on a 
passenger automobile was reduced to $675 for 
vehicles placed into service after April 2, 
1985. 

Mortgage . Interest . Credi t -- State and local 
governments may issue mortgage credit 
certificates (MCCs) to be used in connection 
with the acquisition, qualified rehabilita- 
tion, or qualified home improvement of a 
taxpayer's principal residence. A qualified 
MCC entitled a taxpayer to claim a credit 
against federal income tax and the certificate 
specified the amount of the debt that quali- 
fied for the credit and the credit's percent- 
age rate (10 percent to 50 percent). 

The credit was figured by multiplying the 
interest paid on the debt during the year by 
the credit percentage rate. If the credit's 
percentage rate exceeded 20 percent, the 
maximum allowable credit was $2,000 a year. 
Taxpayers had to reduce their Schedule A 
itemized deduction for interest expense by the 
amount of the credit. 

Depreciation 

For passenger automobiles placed in ser- 
vice after April 2, 1985, the total deprecia- 
tion deduction could not exceed $3,200 for the 
tax year during which the vehicle was placed 
in service and $4,800 for each tax year after 
that. These amounts of depreciation deduction 
were subject to reduction if business or in- 
vestment use of the vehicle was less than 100%. 

Beginning May 8, 1985, the minimum re- 
covery period for depreciating real property 
increased from 18 to 19 years. 



Individual Returns/1985 



Exemptions 

Beginning in Tax Year 1985 the rules for 
divorced or separated taxpayers were changed 
so that noncustodial parents (parents who have 
no custody or custody for the shorter time) 
could claim the exemption amount for a 
dependent chi Id if: 

1) the custodial parent waived the right 
to the exemption by filing a Form 8332 
(Release of Claim to Exemption for 
Child of Divorced or Separated 
Parents), or 

2) the noncustodial parent contributed 
$600 or more for the child's support 
and a pre-1985 divorce decree or writ- 
ten agreement granted the exemption to 
the noncustodial parent. 

Individual Retirement Arrangement 

For tax years beginning after 1984, all 
taxable alimony and separate maintenance 
payments received by a taxpayer under a decree 
of divorce or separate maintenance payments 
was treated as compensation for purposes of 
the Individual Retirement Arrangement (IRA) 
limit. 

Interest on Overpayments and Underpayments 

For the period January 1, 1985, through June 
30, 1985, the interest that applied to 
overpayments and underpayments was figured at 
the annual rate of 13 percent, and for the 
period July 1, 1985, through December 31, 
1985, the annual rate was 11 percent. 



Itemized, Deductions 

Medical and Dental Expenses -- Beginning in 
Tax Year 1985, if either parent claimed a 
child as a dependent under the rules for 
divorced or separated parents, each parent 
could deduct the medical expenses he or she 
paid for the child. 



Charitable Contributions -- Beginning in 
19"?5t \]ie deduction for use of a car in 
performing service for a charitable or- 
ganization was 12 cents a mile. In addition, 
taxpayers who did not itemize in Tax Year 
1985, could deduct one-half of their total 
qualifying contributions, up to the AGI 
limitation. 



Self -Employment Tax 

The limit for Tax Year 1985 on the amount of 
net earnings subject to self-employment tax 
Increased to $39,600. The self-employment 
income tax rate was 11.8% for Tax Year 1985. 



Tax Indexing 

For Tax Year 1985, the Tax Rate Schedules 
(and the Tax Table) including the zero bracket 
amount and the size of personal exemptions 
were adjusted to reflect the effect of in- 
flation so that inflation would not Increase a 
taxpayer's average tax rate. Similarly, the 
amount allowed as a deduction for each ex- 
emption increased to $1,040 and the zero 
bracket amounts for all filing statuses in- 
creased. 

SAMPLE SELECTION 

The statistics in this report were estimated 
from a stratified probability sample of 
unaudited Individual Income Tax Returns, Forms 
1040, 1040A, and 1040EZ filed by U.S. citizens 
and residents. The sample was designated at 
the National Computer Center and was processed 
in each of the ten Internal Revenue Service 
(IRS) Centers during Calendar Year 1986. The 
total sample of 121,480 returns was selected 
from a population of 101,836,347 returns. 

All returns processed during 1986 were 
subjected to sampling except tentative and 
amended returns. Tentative returns were not 
subjected to sampling because the revised re- 
turns may have been sampled later on, while 
amended returns were excluded because the 
original returns had already been subjected to 
sampling. A small percentage of returns were 
not identified as tentative or amended until 
after sampling. These returns along with 
those returns that contained no income in- 
formation were excluded from the tables in 
this report. Sample returns representing 
approximately 176,000 returns were excluded 
from the tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 

1985. While about 98 percent of the returns 
processed during Calendar Year 1986 were for 
Tax Year 1985, a few were for noncalendar 
years ending during 1985 and 1986 and some 
were returns for prior years. Returns for 
prior years were used in place of 1985 returns 
received and processed after December 31, 

1986. This was done in the belief that the 
characteristics of returns due but not yet 
filed could best be represented by the returns 
for previous income years that were processed 
in 1986. Therefore, data for Tax Year 1985 
may include amounts of minimum tax (or other 
discontinued items) reported on returns filed 
in 1986. 

SAMPLE DESIGN AND SELECTION CRITERIA 

Data from Forms 1040, 1040A, and 1040EZ 
processed to the IRS Individual Master File 
System at the National Computer Center during 
Calendar Year 1986 were stratified, by 
computer, into sample strata. These strata 
were based on the larger of total income or 



Individual Returns/1985 



total loss amounts and the size of business 
plus farm receipts. In addition the strata 
were based on the presence or absence of a 
Form 2555, Foreign Earned Income; a Form 1116, 
Computation of Foreign Tax Credit; a Schedule 
C, Profit or (Loss) From Business or 
Profession; and a Schedule F, Farm Income and 
Expenses. Twenty variables were used to 
derive the total income and loss amounts. 

Returns were then selected from the sample 
strata using two methodologies. One method 
used certain ending digits of the Social 
Security Number (SSN) and the second method 
used ending digits of random numbers generated 
from transformations of the SSN. The sampling 
rates ranged from 0.03 percent to 100 percent. 

Table B contains the number of returns in 
the population and sample by sample stratum 
for the United States and State Groups. The 
State Groups were formed on the basis of total 
number of Forms 1040, 1040A, and 1040EZ filed 
from each State. The sampling rates of each 
State Group were identical. A comparison of 
the population counts in Table B with the 
total shown in the national tables of this 
report will disclose a small difference. This 
difference is the result of having excluded 
approximately 176,000 returns (see above). 

METHOD OF ESTIMATION 

------ -■■-■---. — » 

Weighting factors were obtained by di- 
viding the computer population count of 
returns in a sample stratum by the number of 
sample returns for that stratum. The 
weighting factors were then converted to 
"integer weighting factors" which were applied 
to each return. For example, if a weight of 
44.24 was computed for a stratum, 24 percent 
of the sample returns in that stratum would 
receive an integer weight of 45, and 76 
percent a weight of 44. One set of weighting 
factors was computed for each State Group. 
These two sets of weighting factors were used 
to generate all of the estimated numbers of 
returns and amounts in this report. 

SAMPLING VARIABILITY AND CONFIDENCE INTERVALS 

The particular sample used in this study is 
one of a large number of all possible samples 
that could have been selected using the same 
sample design. Estimates derived from the 
different samples would differ from each 
other. The deviation of a sample estimate 
from the average of all possible samples is 
called the sampling error. The standard error 
of an estimate is a measure of the variation 
among the estimates from the possible samples 
and thus is a measure of the precision with 
which an estimate from a particular sample 
approximates the average result of all 
possible samples. 

The coefficient of variation (CV) is the 
standard error of the estimate expressed as a 
percent of the estimate. Table 1.4 CV 



contains computed CV's for many estimates in 
this report. The CV's were derived from using 
the sum-of-squares method. 

The sample estimate and an estimate of its 
standard error permit the construction of 
interval estimates with prescribed confidence 
that the interval includes the population 
value. For example, from Table 1.4, the 
amount estimate, X, for State income tax 
refunds is $8,553 billion and its related 
coefficient of variation, CV(X), is 1.16 
percent. The standard deviation (error) of 
the estimate, SE(X), is needed to construct 
the interval estimate and its coefficient of 
variation: 



(0.0116) 



SE(X) = X • CV(X) 

= ($8,553 billion) 

= $0,100 billion 



This SE(X) value is then subtracted from or 
added to the estimate, X, to construct a 68 
percent confidence interval estimate. The 
interval is calculated using the formula: 

(X - SE(X)) 1 Y < (X -H SE(X)) 

where Y is the population value estimated by 
X. Based on these data, the interval estimate 
is from $8,453 billion (8.553 - 0.100) to 
$8,653 billion (8.553 -•- 0.100). 

A conclusion that the average estimate of 
State income tax refunds lies within an 
interval computed in this way would be correct 
for approximately two-thirds of all possible 
similarly selected samples. To obtain this 
interval estimate with 95 percent confidence, 
multiply the SE(X) value by two. For these 
data, the resulting interval would be from 
$8,353 billion to $8,753 billion. 

Whenever a weighted frequency is less than 
3, the estimate and its corresponding amount 
are combined or deleted in order to avoid 
disclosure of information for specific tax- 
payers. These combinations and deletions are 
indicated by a double asterisk (**) and by a 
dagger (f), respectively. Estimates based on 
less than 10 sampled returns are considered to 
be unreliable. These estimates are noted by a 
single asterisk (*) to the left of the data 
unless all of the sampled returns are selected 
with certainty (at the 100 percent rate). 

Further details concerning confidence 
intervals, including the approximation of CV's 
for combined sample estimates, may be obtained 
by writing to the Statistics of Income 
Division, TR:S:I, Internal Revenue Service, 
nil Constitution Avenue, N.W., Washington, 
DC 20224. 

PROCESSING AND MANAGEMENT OF THE SAMPLE 

While the sample was being selected, the 
selection process was monitored by applying 
prescribed sampling rates for each stratum to 



6 Individual Returns/1985 

Table B.— Number of Forms 1040, 1040A and 1040EZ in the Population and Sample, 1985 





Number 0( Returns 


Description of the sample strata 


United Slates 
lolals ^ 


State Group A ^ 


State Group C ^ 




Populalion 
counl 


Sample 
count 


Population 
count 


Sample 
count 


Populalion 
counl 


Sample 
counl 




(1) 


(2) 


(3) 


(4) 


(5) 


(61 


Grand total 


101,836,347 


121,480 


6,735,607 


6,724 


95,100,740 


114,756 


Fornn 1040 returns only witn ad|usted gross mconne of $200,000 and over with 
no income tax after credits and no additional tax for tax preferences, total 


943" 


943 


41 


41 


902 


902 


Form 1040 returns only with combined Schedule C (business or profession) 
net profit or net loss of $200,000 and over, total 


13,304 


13,304 


686 


686 


12,618 


12,618 


Larger of total income amounts and Size of business receipts 
or total loss amounts plus farm receipts 














Forms 1040 only with Form 2555 


166,883 


125 


- 


- 


166,883 


125 


Under $1,000,000 Under $20,000,000 


166,801 


78 


- 


- 


166,801 


78 


$1 .000.000 and over Any amount 

Under $1 .000.000 $20,000,000 and over 


82 


47 








82 


47 


Forms 1040 only with Form 1116, but without Form 2555 


428,910 


1,993 


23,135 


80 


405,775 


1,913 


Under $1 ,000,000 Under $20,000,000 


425,108 


100 


23,006 


9 


402,102 


91 


$1 ,000,000 and over Any amount 

Under $1 ,000,000 $20,000,000 and over 


3,802 


1,893 


129 


71 


3,673 


1,822 


Forms 1040 only with Schedule C, but without a Form 2555 or Form 1116 


12,255,095 


24,850 


913,207 


1.475 


11.341,888 


23,375 


Under $20,000 Under $200,000 


4,661,111 


3,106 


369,525 


246 


4,291,586 


2,860 


$20,000 under $50,000 Under $500,000 

Under $20,000 $200,000 under $500,000 


5,182,441 


4,345 


393,333 


340 


4,789,108 


4,005 


$50,000 under $100,000 Under $1,000,000 

Under $50,000 $500,000 under $1 ,000,000 


1,839,912 


4,114 


117,851 


259 


1,722,061 


3,855 


$100,000 under $200,000 Under $5,000,000 

Under $100,000 $1,000,000 under $5,000,000 


430,657 


2,804 


25,168 


164 


405,489 


2,640 


$200,000 under $500,000 Under $10 000,000 

Under $200,000 $5,000,000 under $10,000,000 


113,977 


2,516 


6,045 


121 


107,932 


2,395 


$500,000 under $1 ,000,000 , , Under $20,000,000 

Under $500,000 ,., $10,000,000 under $20,000,000 


18.515 


2,886 


939 


126 


17,576 


2,760 


$1 ,000,000 under $2,000,000 Under $30,000,000 

Under $1 .000,000 $20,000,000 under $30,000,000 


5.776 


2,931 


239 


127 


5,537 


2,804 


$2,000,000 under $5,000,000 , Under $50,000,000 

Under $2,000,000 , . , $30,000,000 under $50,000,000 


2.184 


1,626 


87 


72 


2,097 


1,554 


$5,000,000 and over . Any amount 

Under $5,000,000 $50,000,000 and over 


522 


522 


20 


20 


502 


502 


Forms 1040 only with Schedule F, but without Form 2555, Form 1 1 16, or Schedule C 


2.037.413 


2,727 


190,472 


223 


1,846,941 


2,504 


Under $20,000 Under $200,000 


827.380 


244 


85,990 


28 


741,390 


216 


$20,000 under $50,000 Under $500,000 

Under $20,000 $200,000 under $500,000 


862,373 


338 


76,507 


30 


785,866 


308 


$50,000 under $100,000 Under $1 ,000,000 

Under $50,000 $500,000 under $1 ,000,000 


257,595 


280 


20,490 


17 


237,105 


263 


$100,000 under $200,000 Under $5,000,000 

Under $100,000 $1 ,000,000 under $5,000,000 


60,309 


193 


5,250 


17 


55,059 


176 


$200,000 under $500,000 Under $10,000,000 

Under $200,000 $5,000,000 under $10,000,000 


23,230 


255 


1,770 


21 


21,460 


234 


$500,000 under $1 ,000,000 Under $20,000,000 

Under $500,000 $1 0.000.000 unde' $20,000,000 


4,506 


374 


322 


26 


4,184 


348 


$1 .000.000 under $2,000,000 Under $30,000,000 

Under $1 ,000,000 $20,000,000 under $30,000,000 


1,327 


481 


90 


36 


1,237 


445 


$2,000,000 under $5,000,000 Under $50,000,000 

Under $2,000,000 $30,000,000 under $50,000,000 


526 


395 


40 


35 


486 


360 


$5,000,000 and over Any amount 

Under $5,000,000 $50,000,000 and over 


167 


167 


13 


13 


154 


154 


Forms 1040, 1040A and 1040EZ without a Form 2555, Form 1116, Schedule C, 
or Schedule F 


86,933,799 


77,538 


5.608,066 


4.219 


81,325,733 


73,319 


Under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 Not applicable 

$500,000 under $1 ,000,000 

$1,000,000 under $2,000,000 

$2,000,000 under $5,000,000 

$5,000,000 and over 


60,758,547 

28,658,139 

6,477,008 

791,069 

205,073 

30,748 

9,085 

3,303 

827 


17,879 
13,129 
10,342 
9,247 
9,222 
9,851 
4,600 
2,441 
827 


3,396,246 

1,817,056 

343,887 

39,704 

9,255 

1,335 

396 

156 

31 


1.208 
812 
563 
470 
394 
428 
207 
106 
31 


47,362,301 

26,841,083 

6,133,121 

751,365 

195,818 

29,413 

8,689 

3,147 

796 


16,671 
12,317 
9.779 
8.777 
8.828 
9.423 
4.393 
2.335 
796 



Thtee Stale Groups (A. B anc3 C) were avalaWe 'or use m the sample design, however, Stale Gfoup B was empiy 
^ Stale Group A conlams returns from Ihe Dislfict of Columbia ancJ the lollowmg states Alaska, Delaware, Hawaii, Idaho, Maine, Montana, 
West Virginia, and Wyoming 

^ Stale Group C includes feturns from those slates that are not included m Stale Group A and the lollowmg Puerto Rico, the Office ol ihe 
* This population includes 333 Form 1040 returns thai have allernalive minimum tax other ihan zero 



Nevada. New Hampshire, New Mexico, North Dakota, Rhode Island. South Dakota, Utah, Vermont. 
Assistant Commissioner (Iniernadonal) and Ihose taxpayers having APO/FPO addresses 



Individual Returns/1985 



the population for that stratum. A follow-up 
was required to reconcile differences between 
the actual number of returns selected and the 
expected number. 

In transcribing and tabulating the in- 
formation from the returns in the sample, 
checks were imposed to improve the quality of 
the resulting estimates. Incorrect or missing 
entries on the sampled record were altered 
during statistical editing to make them 
consistent with other entries on the return 
and accompanying schedules. Data were also 
adjusted during editing in an attempt to 
achieve consistent statistical definitions. 
For example, a taxpayer may have reported 
director's fees on the other income line of 
the Form 1040 return. If this situation had 
been detected during statistical editing, the 
amount of director's fees would have been 
included in salaries and wages in the sample 
record. 

The quality of the sample data vJas 
controlled at the IRS service centers by means 
of a continuous verification system that used 
computer tests to check for mathematical 
errors and inconsistent data. In addition, 
these tests identified items and areas of 
returns where SOI editors were required to 
transcribe additional data that is not 
available from revenue processing files. 

After the completion of service center 
review, data were further validated, tested, 
and finally balanced at the Detroit Data 
Center. Adjustments and imputations for 
selected fields were used to make each record 
internally consistent. Data were then tabu- 
lated. 

A small subsample of returns was selected 
and independently revi-ewed, analyzed, and 
processed for a quality evaluation. 

Finally, prior to publication, all statis- 
tics and tables were reviewed for accuracy and 
reasonableness in light of the provisions of 
the tax laws, taxpayer reporting variations 
and limitations, economic conditions, compar- 
ability with other statistical series, and 
statistical techniques used in data processing. 



INTRODUCTION OF A NEW INCOME CLASSIFIER 

The Economic Recovery Tax Act of 1981, the 
Tax Equity and Fiscal Responsibility Act of 
1982, and the Tax Reform Act of 1984, changed 
the definition of includible components of 
gross income and adjustments, and therefore 
the definition of AGI. Since this 
definitional base has been modified from year 
to year, the basic measurement of income in 
the SOI Individual study has changed as well. 
The concept that SOI has historically used — 
AGI ~ was designed to administer the 
collection of taxes, and is not entirely 
usable by many tax analysts. 

SOI determined that a more useful income 
classifier would use data reported on 



individual tax returns, would be applicable 
over several years (allowing comparisons both 
pre- and post- the major tax legislation of 
the 1980' s), and would be limited to income 
for a given year (excluding "carryovers" and 
"carrybacks"). • 

The result is a new Retrospective Income 
Concept, called "1979 Total Income" to reflect 
the base period 1979 through 1986. This base 
period was selected because it covers the tax 
law changes of the 1980' s and the underlying 
data reported on tax returns permit con- 
struction of an income measure that is defined 
consistently across all those years. Even 
though the new income concept is "retrospec- 
tive," its use will be continued in future 
years, to show an income that is conceptually 
similar to income published for these prior 
"base" years. The 1979 Total Income Concept 
does not adjust for costs of producing income, 
such as the investment interest expense, which 
is used in the "expanded income" concept des- 
cribed in Section 3. 

Expanded income, which has been published 
for ten years, is similar to the 1979 Total 
Income in that it adds to AGI, tax preferences 
that taxpayers were permitted by law to 
exclude. The expanded income is different in 
that it includes reported tax preferences in a 
given year whereas the 1979 Income Concept 
only covers preferences if they were included 
in reporting requirements for all years from 
1979 through 1986. The expanded income also 
reduces income by the investment interest 
expense. Figure 1 provides the derivation for 
the new concept, mostly using the line items 
on the income tax return. 

By applying this definition, IRS has come up 
with a concept of income that is broader and 
more consistent than AGI. The largest 
difference between the 1979 Income Concept and 
AGI is the 60 percent capital gains exclusion, 
which was included in the 1979 concept 
income. Since most adjustments are really tax 
items and not income, those were added back, 
leaving only expense items, such as the 
employee business expense, as adjustments to 
income. The State income tax refund was 
omitted because it is a tax recovery or 
adjustment -- again, not a measure of income. 
Social security benefits are obviously income, 
but they were omitted because they weren't 
potentially subject to tax or even partially 
included on the tax return until 1984 and, 
therefore, could not be used consistently for 
all years from 1979 through 1986. 

COMPARISON OF 1979 INCOME CONCEPT A ND AGI 

r i -i - -1 - - — - - - i f i T- nr - - — — - -^ ^.^- 

Figures 2 and 3 and Table C show differences 
in income and tax items for the 1979 Income 
Concept and AGI. Table C compares the two 
income concepts for all income classes, and 
the following Figures, 2 and 3, show 
differences only for the high income classes 
where the greatest changes occurred. 



Individual Returns/1985 



Figure 1 .--Calculation of the 1979 Total 
Income Concept 

1979 TOTAL INCOME = 
Salaries and wages* 

+ Interest (without any exclusion)* 

+ Dividends (without any exclusion)** 

+ Alimony received* 

+ Capital gains (without any exclu- 
sion, and allowing for 
short-term and long-term loss 
without limitation)** 

+ Capital gains not reported on Sche- 
dule D (without any exclusion)** 

+ Other gains reported on Form 4797* 

+ Net business income. Schedule C* 

+ Net farm income* 

+ Net rent income* 

+ Net royalty income* 

+ Net partnership income* 

+ Net Subchapter S Corporation 
income* 

+ Net farm rental income* 

+ Net estate and trust income* 

+ Unemployment insurance income 
reported** 

+ Depreciation in excess of 

straight-line depreciation 

+ Pension income reported** 

+ Net other income* 

LESS 

Moving expenses* 
+ Employee business expenses* 
+ Alimony paid* 

*Included in Tax Year 1985 AGI. 
**Modified from income included in Tax 

Year 1985 AGI. 
NOTE: Item without an asterisk was not 
included in Tax Year 1985 AGI. 



Total Income 

Total income increased $140 billion (or six 
percent) for all returns, when computed 
according to the 1979 Income Concept. Figure 
2 compares total income for the two concepts 
for returns with $200,000 or more of income. 
The greatest differences occur above $500,000, 
primarily because more taxpayers are now in 
those classes and they are credited with more 
income when computed for the 1979 Income 
Concept. The amount of income for returns 
with a million or more increased 78 percent, 
and the amount of increase was 46 percent for 
those from $500,000 to $1,000,000. 

_Number of Returns 

Figure 3 shows the distributions of large 
income returns by size of both AGI and the new 
Retrospective Income. It shows that the 
number of all returns for the high income 



Figure 2 

Total Income for High Income 
Returns by 1979 Income 
Concept and AGI 



Dollars (in billions) 




$200 $400 $600 $800 $1000 

to to to to or 

$300 $500 $700 $900 More 

Dollars (in OOO's) 



Figure 3 

Distribution of High Income 
Returns by 1979 Income 
Concept and AGI 

Returns (in OOO's) 
200 



100- 




$200 $400 $600 $800 $1000 

to to to to or 

$300 $500 $700 $900 More 

Dollars (in OOO's) 



classes -- over $200,000 ~ was consistently 
higher when the income was computed according 
to the 1979 Income Concept. The shift to 
income classes over $200,000 using the 1979 
Income Concept was about 86,000 returns or 29 
percent of the high income returns. Much of 



Individual Returns/1985 9 

Table C— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income and 1979 Income Concept, 
1985 Statistics of Income Individual File 

[All figures are estimales based on samples— number ol returns are in thousands and money amounts are in millions of dollars] 





Tolai Income 


Salaries and Wages 


Interest Received 


Size of income 


By Size of AGI | 


By 1979 Income Concept 


By Size of AGI 


By 1979 Income honcept 


By Size of AGI 


By 1979 Income Concept 




Relurns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 




(1) 


(2) 


(3) 


(41 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(It) 


(12) 


All returns total 


101,660 

33.240 
25,551 
16,434 
1 1 ,636 
6,702 

3.359 

1,727 

940 

515 

352 

472 

234 

123 

80 

153 

55 
31 
41 
17 


2,305,951 

127.334 
375.530 
405.267 
402.943 
297,914 

182,898 

111,453 
70.052 
43.507 
33,225 

52,473 
31,843 
19,911 
14.974 
36.457 

18.798 
13,731 
27,541 
40,100 


101,660 

32,047 
25,439 
16,304 
11.475 
6.942 

3,631 

1,942 

1,178 

669 

459 

559 
300 
189 

111 
210 

70 
42 
64 
30 


2,487,384 

123,566 
373,365 
402.030 
396.726 
309.198 

197,997 
125,244 
87,836 
56,584 
43,440 

62,146 
40,892 
30,491 
20,648 
50.270 

23.798 
18.812 
43.612 
80,728 


87,198 

26.457 
21 ,550 
14,893 
10,850 
6,247 

3.075 

1,560 

831 

445 

299 

397 
189 
103 
66 
127 

39 
23 
31 
14 


1,928,201 

137.789 
303.425 
353.673 
361,611 
267,749 

161,040 
93.858 
55.929 
33,248 
23,362 

35,895 
21,228 
13.171 
9.780 
21,922 

9,243 
5.261 
11.025 
8.992 


87.198 

25,545 
21,484 
14,552 
10,648 
6.481 

3,391 

1,791 

1,061 

574 

391 

475 
250 
149 
90 
166 

52 
27 
49 
23 


1,928,201 

130.368 
295,574 
334,378 
342,373 
266,651 

166.789 
102,844 
67,634 
38,849 
29,348 

38.964 
24.720 
15.017 
11,059 
24,135 

10.146 
6.065 
12,505 
10,785 


64,526 

14,891 
14,538 
11,791 
9,560 
6,062 

3,127 

1,640 

906 

495 

342 

457 
224 
121 
79 
150 

54 
30 
41 
17 


182,109 

24,791 
35,076 
25,729 
20.892 
16.582 

11,600 
8,236 
5,942 
3,846 
3.049 

4,835 
3,717 
1.839 
1.513 
3,457 

2,332 
1.506 
3.220 
3,945 


64,526 

14.137 
14.168 
11.646 
9.365 
6,235 

3,372 

1.841 

1,129 

652 

445 

545 
288 
185 
108 
207 

69 
42 
63 
30 


182,109 


Under $10.000 

$10,000 under $20.000 

$20,000 under $30,000 

$30 000 under $40 000 


22.718 
32.933 
27.088 
21.144 


$40 000 under $50 000 


15,749 


$50 000 under $60,000 


10.438 


$60 000 under $70 000 


7.864 




5.936 


$80,000 under $90.000 

$90 000 under $100 000 


4.808 
3,212 


$100 000 under $125,000 


4,809 


$125 000 under $150,000 


3.260 


$150,000 under $175,000 

$175,000 under $200,000 

$200,000 under $300,000 

$300,000 under $400,000 

$400,000 under $500.000 

$500,000 under $1 ,000,000 
$1 .000.000 or more . - 


2.903 
1.757 
4,470 

2,540 
1.696 
3.654 
5.131 




Dividends in AGI 


Dividends received 


Business Net Income (Less Loss) 


Sales of Capital Assets 


Size of income 


By Size ol AGI 


By 1979 Income Concept 


By S^e of AGI 


By 1979 Income Concept 


By Size of AGI 


By 1979 Income Concept 




Returns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 




15,528 

2,391 
2.898 
2.351 
2.382 
1.748 

1,175 
761 
482 
272 
218 

303 
160 
90 
58 
117 

45 
26 
36 

16 


55,046 

3,270 
5.893 
4,917 
5,017 
3,720 

3,325 
2,866 
2,242 
1,463 
1,719 

2,695 
2,160 
1,475 
866 
2.554 

2,706 
1,609 
2,590 
3.960 


19,717 

2.715 
3,428 
3,098 
2,958 
2,320 

1,567 
994 
705 
419 
307 

397 

222 

151 

86 

171 

58 
37 
56 
27 


57,004 

3,052 
5,571 
5.741 
4,878 
3,952 

2.976 
2.579 
2.223 
1.811 
1,526 

2,643 
1.767 
1.623 
1.237 
3.377 

1.543 
2,340 
3,492 
4.673 


11,900 

2,897 
2.517 
2.167 
1,656 
1,023 

570 
316 
206 
125 
84 

135 
67 
38 
20 
39 

17 
6 

14 
6 


78,773 

-153 
11.439 
1 1 .686 
9.990 
8.903 

6.658 
5,951 
4,455 
3,238 
2,610 

4,275 
2,163 
1,467 
982 
1,879 

755 

402 

1.146 

926 


11,900 

2.731 
2,421 
2,128 
1,655 
1.004 

625 
350 
240 
159 
124 

159 
88 
59 
35 
57 

23 
11 
20 
10 


78,773 

-95 

10,255 

11,122 

9,464 

7,747 

7,324 
4,467 
4.215 
3,821 
3.004 

4.604 
2,804 
2,541 
1.359 
2.455 

1,028 
446 

1,332 
878 


12,579 

1,713 
2,111 
2,008 
1,831 
1,428 

1,012 
679 
438 
270 
216 

306 

164 

90 

59 

124 

47 
27 
38 
16 


68,278 

5,891 
2.030 
2.388 
2.935 
2.923 

2,939 
2,660 
1,871 
1.815 
1,547 

3,819 
2,564 
1,703 
1,450 
4,526 

2.841 
2.741 
6.067 
15.564 


12,445 

1,530 
1,859 
1,940 
1,719 
1,389 

1,005 
689 
536 
357 
270 

353 

212 

143 

84 

173 

61 
39 
59 
29 


161,776 


Under $10 000 


-113 


$10 000 under $20 000 


2.592 


$20,000 under $30,000 

$30 000 under $40 000 


4.161 
5,155 


$40 000 under $50 000 


5,404 


$50 000 under $60 000 


5,281 


$60 000 under $70 000 


4,795 


$70,000 under $80,000 , 
$80,000 under $90,000 . 
$90 000 under $100 000 


5,587 
4.380 
5.014 


$100 000 under $125,000 


7.529 


$125,000 under $150,000 

$150,000 under $175,000 

$175 000 under $200.000 


6,258 
6,962 
3,810 


$200,000 under $300,000 

$300 000 under $400 000 


12,262 
6.599 


$400 000 under $500 000 


6.040 


$500,000 under $1 .000.000 

$1,000,000 or more 


17.597 
52.463 




Pensions and Annuities in 
AGI 


Pensions and Annuities 


Rent, Royalty and Farm Rental Net Income (Less Loss) 


Partnersfiip and S Corporation Net Income (Less Loss) 


Size of income 


By Size ol AGI 


By 1979 Income Concept 


By Size of AGI 


By 1979 Income Concept 


By Size of AGI 


By 1979 Income Concept 




Returns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 


Returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 




13,133 

2,893 
3,788 
2,244 
1,671 
1,048 

591 
340 
188 
102 
63 

79 
40 
22 
17 
26 

7 
3 
9 
3 


95,096 

10.808 
24,824 
18,308 
13,927 
9,302 

6.096 
3.667 
2.576 
1,213 
837 

1,316 
570 
363 
224 
516 

165 
80 
176 
126 


13,953 

2.733 
3.733 
2,450 
1,782 
1,198 

722 
399 
281 
166 
110 

141 
64 
46 
33 

51 

15 
9 

16 
6 


116,588 

10.417 
25.139 
21 .252 
15.545 
1 1 ,353 

7,117 
4,442 
3.561 
2.699 

1.771 

3.120 
1,680 
1,191 
992 
1.764 

1.124 

641 

1,449 

1.341 


9,964 

1,715 
1,838 
1,669 
1,439 
1.075 

659 
435 
281 
165 
128 

186 
110 
56 
39 
78 

31 
21 
28 

11 


-10,946 

-4,380 
-569 
-1,760 
-2,175 
-1.635 

-1.487 

-616 

-471 

-311 

-70 

-185 

54 

33 

92 

464 

257 
-530 
1,824 

521 


9,964 

1,592 
1,714 
1,580 
1.411 
1.113 

660 
446 
331 
220 
161 

221 

137 

91 

53 

110 

41 
23 
43 
18 


-10,946 

-3,417 
-233 
-1,373 
-1.663 
-1.752 

-1.219 
-997 
-498 
-157 
-860 

-251 

-386 

-205 

-18 

298 

131 
-583 
1,776 

462 


5,488 

794 
669 
713 
626 
602 

453 
335 
260 
182 
140 

227 

133 

74 

54 

108 

45 
21 
36 
15 


-2,527 

-16.812 

185 

-107 

491 

479 

-331 
192 
590 
732 

1,008 

1.162 
182 
107 
297 

1,609 

275 

768 

1.352 

5.295 


5,488 

743 
604 
657 
585 
584 

433 
340 
275 
213 
163 

235 
164 
122 
69 
141 

53 
30 
54 
26 


-2,527 


Under $10,000 

$10 000 under $20 000 


-13.363 
70 


$20,000 under $30,000 


135 


$30 000 under $40 000 


454 


$40,000 under $50,000 


950 


$50,000 under $60,000 


-25 


$60,000 under $70,000 


174 


$70 000 under $80 000 .... 


42 


$80 000 under $90 000 


531 


$90,000 under $1 00,000 


188 


$100 000 under $125,000 


671 


$125,000 under $150,000 

$1 50 000 under $1 75.000 


612 
185 


$1 75 000 under $200 000 


273 


$200,000 under $300,000 


1,081 


$300,000 under $400,000 


174 


$400 000 under $500 000 


133 


)0,000 under $1,000,000 

000.000 or more 


1.179 
4,010 



10 



Individual Returns/1985 



Table C— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income and 1979 Income Concept, 
1985 Statistics of Income Individual File 



(All figures are estimates based on samples— number of returns are in tfiousands and 


money amounts are in millions of dollars] 












Estate and Trust Net Income (Less Loss) 


Total statutory Adjustments 


Total Itemized Deductions 


Size 01 Income 


By Size of AGI 


By 1979 Income Concept 


By Size of AQI 


By 1979 Income Concept 


By Size of AQI 


By 1979 Income Concept 




Returns 


Amount 


Returns 


Amount 


Retums 


Amount 


Retums 


Amount 


Retums 


Amount 


Retums 


Amount 




(37) 


(38) 


(39) 


(40) 


(41) 


(42) 


(«3) 


(") 


(45) 


(«) 


(47) 


(48) 


All ratumt, total 


1,149 

250 
184 
134 
138 
93 

76 
55 
36 
22 
19 

36 
25 

16 

7 

16 

11 
11 
14 

4 


9,730 

454 
807 
680 
859 
419 

555 
426 
238 
226 
296 

350 
218 
258 
83 
261 

435 

1,930 

396 

838 


1,149 

226 
191 
133 
129 
99 

64 

54 
36 
30 
22 

36 
21 
17 
13 
28 

13 

10 

21 

6 


9,730 

416 
797 
716 
791 
517 

460 
310 
262 
256 
252 

431 
162 
193 
173 
311 

394 

1,969 

411 

910 


37,763 

2,244 
6,568 
8,581 
8,131 
5,438 

2,850 

1.481 

800 

436 

284 

383 
184 
101 
64 
118 

36 
21 
32 
12 


95,082 

3,255 
9,202 
14,543 
17,549 
15,399 

10,746 
7,290 
4,400 
2,617 
1,863 

2,776 

1,504 

898 

547 

1.115 

394 
184 
586 
216 


9,106 

651 
1,718 
1,827 
1,694 
1,123 

722 
405 
310 
166 
123 

140 
78 
46 
23 
42 

13 
6 

13 
5 


26,797 

1,550 
3,842 
4,196 
4,203 
3,087 

2,218 

1,586 

1,366 

793 

787 

917 
557 
349 
196 
437 

164 

75 

339 

135 


39,848 

2,303 
6,134 
8,576 
9,078 
6,006 

3.167 

1.642 

912 

500 

345 

460 

230 

121 

79 

151 

54 
30 
41 

17 


405,024 

11.697 
37.879 
59.295 
75.619 
62.523 

40.053 
24.638 
16,218 
10,297 
7,729 

12,387 
8,101 
4.651 
3.366 
7.922 

4,934 
3,289' 
6,323 
8,103 


39,848 

2,069 
5,813 
8,207 
8,678 
6,086 

3,404 

1.844 

1,126 

642 

447 

537 
293 
186 
109 
205 

68 
42 
63 
30 


405,024 

10,513 
35,064 
55,955 
70,720 
61 008 


Under $10,000 

$10,000 under $20,000 


$20 000 under $30 000 


$30,000 under $40,000 


$40 000 under $50 000 


$50 000 under $60 000 


40,127 
25,538 


$60,000 under $70,000 

$70,000 under $80,000 


$80 000 under $90 000 


1 1 ,497 


$90,000 under $100,000 


$100,000 under $125,000 


12,705 


$125,000 under $150,000 


$1 50 000 under $1 75 000 


6 384 


$175,000 under $200,000 




$200 000 under $300 000 


9 554 


$300,000 under $400 000 


4 768 


$400,000 under $500 000 


3.502 
7,721 
9,869 


$500,000 under $1 .000.000 

$1 .000.000 or more 






Taxable Income 


Total Tax Credits 


Total Income Tax 


Size of income 


By Size 01 AQI 


By 1979 Income Concept 


By Size of AQI 


By 1979 Incotne Concept 


By Size of AGI 


By 1979 Income Concept 




Returns 


Amount 


Returns 


Amoum 


Retums 


Amount 


Retums 


Amount 


Retums 


Amount 


Retums 


Amount 




(49) 


(SO) 


(51) 


(52) 


(53) 


(54) 


(55) 


(5«) 


(57) 


(58) 


(59) 


(60) 


All ratum*, total 


96,124 

27,969 
25,358 
16,401 
11,625 
6,693 

3,352 

1,723 
937 
514 
351 

470 
233 
123 
79 
152 

55 
30 
41 
17 


1.820,741 

107,980 
294,357 
325,795 
320,092 
233.646 

142.532 
86.728 
53,818 
33,190 
25,493 

40,080 
23,867 
15,261 
11,627 
28,564 

13,902 
10,454 
21,270 
32,087 


96,124 

26,890 
25,202 
16,248 
11,450 
6,923 

3.626 

1.936 

1,173 

665 

452 

555 
297 
187 
110 
207 

68 
42 
63 
29 


1,820,741 

102,897 
283,473 
312,857 
304.889 
231,817 

145,291 
90,702 
61,438 
39,51 1 
28,974 

41,596 
26,693 
18,371 
13.275 
31,409 

13,933 
11,079 
23,780 
38,755 


20,995 

3.552 
4.660 
3,747 
3,303 
2,227 

1,221 
698 
416 
241 
175 

267 

141 
74 
53 

104 

42 
25 
34 
15 


10,248 

677 
1.495 
1,378 
1,314 

979 

550 
485 
309 
191 
175 

450 
307 
152 
151 
424 

174 
135 
325 
577 


20.995 

3,187 
4,759 
3,598 
3,153 
2,289 

1,298 
750 
505 
301 
213 

287 
172 
122 
70 
137 

48 
33 
50 
24 


10.248 

615 
1,475 
1,307 
1,209 

977 

573 
494 
351 
196 
201 

388 
311 
192 
156 
451 

185 
145 
334 
687 


82.846 

15,879 
24,458 
16,210 
11,544 
6,678 

3,353 

1.720 

938 

513 

351 

470 
233 
123 
80 
152 

55 
30 
41 
17 


325,710 

5,665 
30,257 
43,337 
49,794 
41 ,502 

29,294 
19,517 
13,146 
8,735 
7,168 

12,055 
7,841 
5,414 
4,347 

11,362 

5,986 
4,685 
9,878 
15,728 


82,846 

15,176 
23,994 
16,005 
11,366 
6,895 

3,618 

1,934 

1,169 

666 

458 

555 
299 
187 
110 
209 

69 
42 
64 
30 


325.710 

5,292 
28,791 
41,117 
46,615 
40,147 

28,258 
19,544 
14,234 
9,952 
8,036 

11,899 
8,281 
6,102 
4,686 

12,004 

5,794 
4,867 
10,878 
19,214 


Under $10.000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 under $100,000 

$100,000 under $125,000 

$125,000 under $150,000 

$150,000 under $175,000 

$175,000 under $200,000 

$200,000 under $300,000 

$300,000 under $400,000 

$400,000 under $500,000 

$500,000 under $1 .000.000 

$1,000,000 or more 



this shift to higher income classes was due to 
the elifnination of the capital gains exclusion 
in the 1979 Income Concept. 

Total income tax was a greater percent of 
AGI (14.1 percent) than it was of the 1979 
Income Concept (13.3 percent) for all income 
classes. This would be expected, since AGI is 
a major component of taxable income and income 
tax under current law. The average tax paid 



for individuals in the million dollar class 
was $925,000 for AGI income and $665,000 for 
the 1979 concept income. Many of the tax- 
payers who moved into this income class had 
considerable capital gains income which was 
taxed at a lower rate, causing the average tax 
to drop. See columns 57 through 60 of Table C 
for a distribution of total income tax for all 
income classes. 



Section 2 Basic Tables 



Part 1 - Returns Filed and Sources of Income 

1.1 Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross 
Income 12 

1.2 All Returns: Adjusted Gross Income, Itemized Deductions, Exemptions, and Tax Items 

by Size of Adjusted Gross Income and by Marital Status 15 

1.3 All Returns: Sources of Income and Adjustments, Deductions and Tax Items, by Marital 
Status 19 

1 .4 All Returns: Sources of Income and Adjustments, by Size of Adjusted Gross Income ... 20 
1 .4CV Coefficient of Variation for Sources of Income and Adjustments by Size of Adjusted 

Gross Income 37 

1 .5 Form 1040EZ Returns: Sources of Income and Tax Items, by Size of Adjusted Gross 
Income 54 

1 .6 Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of 
Adjusted Gross Income 56 

Part 2 - Exemptions and Itemized Deductions 

2.1 Returns With Itemized Deductions: Sources of Income, Adjustments, Itemized 
Deductions by Type, Exemptions and Tax Items by Size of Adjusted Gross Income .... 60 

2.2 Returns With Itemized Deductions: Sources of Income and Adjustments, Deductions 

and Tax Items, by Marital Status 64 

2.3 All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross 
Income 65 

2.4 All Returns: Exemptions by Type and Number of Exemptions, by Marital Status 69 

2.5 Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of 
Adjusted Gross Income 71 

2.6 Returns of Taxpayers Age 65 or Over: Selected Tax Items by Marital Status of Taxpayer 77 

Part 3 - Tax Computations 

3.1 Returns With Income Subject to Tax; Adjusted Gross Income, Deductions, Exemptions, 
Taxable Income, and Tax Items, by Size of Adjusted Gross Income and Type of Tax 
Computation 78 

3.2 Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross 

Income, by Size of Adjusted Gross Inconne 79 

3.3 All Returns: Tax Liability, Tax Credits and Taxpayments, by Size of Adjusted Gross 
Income 81 

3.4 Income Subject to Tax and Tax, Classified by Both the Marginal Rate and Each Rate at 
Which Tax was Computed 87 

3.5 All Returns With Income Subject to Tax: Tax Generated by Rate and by Size of Adjusted 
Gross Income 90 



* Production and review of tables was coordinated by June Walters. Jeff Bates, William Bradley, Dorotfiy Collins, Marshall Epstein, John 

Labate, Martha Shiley, and Norman Waits were responsible for specific tables. '"' 



12 Individual Retums/1985 

Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



Size and accumulated size of 
adjusted gross income 



Number of 
returns 



Percent of 
total 



Adjusted gross income 
less deficit 



Percent of 
total 



Average 
(dollars) 



Taxable returns 



Number of 
returns 



Percent of 
total 



Adjusted gross income 
less deficit 



Percent of 
total 



Size of Adjusted Gross Income 
Total 



No adjusted gross income - 

$1 under $1,000 
$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $8 000 
$8,000 under $9,000 
$9,000 under $10,000 

$10,000 under $11,000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 

$15,000 under $16,000 
$16,000 under $17,000 
$17,000 under $18,000 
$18,000 under $19,000 
$19,000 under $20,000 , , . . 

$20,000 under $25,000 ,. . , 

$25,000 under $30.000 

$30,000 under $40,000 . . . 

$40,000 under $50.000 

$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 ,000,000 
$1,000,000 or more 



10t,6«a,287 

1 ,034.803 

2.257.204 
3,317.491 
3,453.996 
3,322.718 
3,362,763 

3,300,289 
3,270.679 
3,201,650 
3,462.629 
3,256.219 

2,978.825 
2,864.753 
2,718.168 
2.706.508 
2,680.264 

2,561,351 
2,334.042 
2,343,660 
2,198.938 
2,164.003 

8,976.271 
7,457.947 
1 1 ,635,660 
6.701,544 
5,628,639 

1,263,409 

909,357 

238,088 

41.107 

17.312 



22 
3,3 
34 
33 
3.3 

32 
32 
3 1 
34 
32 

2.9 
28 
27 
27 
26 

25 
23 
23 
22 
2 1 

88 
73 
11 4 
66 
55 

12 
09 
02 

1.^ 

(^ 



2,305,951,483 

-38,037,339 

1,296,383 
4.976,625 
8.604.620 
11.628.151 
15.141.718 
18.127.297 
21.229,599 
24,018,999 
29,458,890 
30.889,315 

31 ,236,025 
32,907,804 
33.955.577 
36,532.425 
38.819.866 

39.706.822 
38.518,446 
41,021,670 
40,653.596 
42.177.510 

200.868.257 
204.399.150 
402.942.962 
297.914.321 
333,710.362 

107.424.625 
119.200.439 
68.986.276 
27.541.427 
40,099.667 



1 
0,2 
04 
05 
07 

08 

9 

1 
1 3 
1 3 

1 4 
1 4 
1 5 
1 6 
1 7 

1 7 
1 7 



1 8 

87 

89 

17,5 

12,9 

14 5 

47 

52 

30 

12 

1 7 



22,683 

-36.758 
574 
1,500 
2,491 
3.500 
4.503 

5.493 
6,491 
7.502 
8.508 
9,486 

10,486 
11,487 
12.492 
13.498 
14.484 

15.502 
16.503 
1 7.503 
18.488 
19.491 

22.378 
27,407 
34,630 
44,455 
59,288 

85,028 

131,082 

289,751 

669.994 

2,316,293 



82,846,420 

10,928 

■32 

183,292 

193,747 

1,294,631 

2,169,016 

2,181,195 
2,160,975 
2,217,376 
2,692,796 
2,774,516 

2,722,412 
2,676,358 
2,579,792 
2,593,659 
2,580,391 

2,488.093 
2.264.914 
2.286.314 
2.151.361 
2.115.018 

8.826.109 
7.384.215 
1 1 ,544.233 
6.677,614 
5.615,517 

1,260.060 

905,961 

237,592 

41,037 

17,266 



100.0 

0.2 
0.2 
1,6 
2.6 

26 
26 
2,7 
33 
3,3 

33 
32 
3 1 
3 1 
3 1 

30 
27 
28 
26 
26 

107 
89 

139 
8 1 
68 

15 
1 1 
0,3 

{') 

(^) 



2,259,015,527 

-892,908 

•16 

280,570 

486,103 

4,789.602 

9.802,926 

12,013,854 
14,028,780 
16,652,470 
22,91 1 .862 
26,334,781 

28,552,866 
30.746,270 
32.222.238 
35,015,485 
37,370,643 

38,570,896 
37,381,737 
40,016,558 
39,771,446 
41,219,906 

197,514,567 
202,421,828 
399,798,575 
296,858,487 
332,907,760 

107,135,385 
118,789,867 
68,844,441 
27,491,537 
39,976,978 



O 

P) 
0.2 
0.4 

0.5 
0.6 
0.7 
1.0 
1.2 

1.3 
1.4 
1.4 
1.6 
1.7 

1.7 
1,7 
1.8 
1.8 
18 

8.7 
9.0 
17,7 
13.1 
14.7 

4.7 
5.3 
30 
1.2 
18 



Taxable returns — continued 



Taxable income 



Size arid accumulated size of 
adjusted gross income 



Number of 
returns 



Income tax after credits 



Numtier of 
returns 



Total income tax 



Taxable 
income 



Adjusted 

gross 

income 

less deficit 



Average 

income lax 

(dollars) 



(19) 



Size of Adjusted Gross Income 
Total 

No adjusted gross income 

$1 under $1,000 

$1 ,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11. 0(D0 

$11,000 under $12.000 

$12,000 under $13.000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $16,000 

$16,000 under $17,000 

$17,000 under $18,000 

$18,000 under $19,000 

$19.0(XI under $20.000 

$20,000 under $25.000 

$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 ,000,000 
$1 ,000,000 or more 



181,696 

187,375 

1,294,612 

2,167,742 

2.181.186 
2.158.127 
2.217,257 
2.692.572 
2.773.915 

2.722,100 
2,676,319 
2,579,763 
2,593,618 
2,579,765 

2,488,079 
2,264,801 
2,285,773 
2,150,489 
2.114,858 

8,825,593 
7.381.601 
11,542.962 
6,675,784 
5,607,677 

1 ,258,897 

903,290 

236.738 

40.885 

17.153 



1,787,293,215 



501.194 

672,019 

3,719,592 

7,433.678 

9.254.157 
10.995.627 
13.196.938 
17.978.112 
20.729.315 

22,218.949 
23.967.741 
25.615.750 
27.718.362 
30.005.534 

30.905.139 
30.059.060 
32.417,893 
32,471,586 
33,586,673 

160.304,808 
163.121.693 
318,646,388 
233,355,660 
259,215,293 

82,235,948 
90,772,450 
52,887,207 
21,257,242 
32,050,207 



(^ 

(^ 
02 
04 

05 
06 
0.7 
1 
1 2 

1 2 

1 3 
14 
1 6 
1 7 

1 7 
1 7 
18 
1 8 
1 9 

90 
9 1 
178 
13 1 
145 

46 
51 
30 
1 2 



82,762,130 

3,045 

183,197 

193,053 

1,294,527 

2,168,980 

2,180.267 
2.160,340 
2,217,258 
2,692,571 
2,773,869 

2,722,100 
2,676,318 
2,579,678 
2,593,617 
2.577,215 

2.488.034 
2,264.801 
2,285,619 
2,150,489 
2,113,132 

8.823,368 
7,380,317 
11.537,312 
6,661,020 
5,698,939 

1,251,250 

897,817 

236.024 

40.835 

17,138 



321,917,289 

1,192 

9.351 

26.457 

74.216 

267.386 

492,874 

685,831 

930,216 

1 ,326,265 

1,634.795 

1,841,971 
2,121,248 
2,424,580 
2,717,266 
3,062,703 

3,254,241 
3,276,123 
3,658,079 
3,814,025 
4,049,305 

20,384,592 
22,884,673 
49.674.507 
41.349.053 
55.685.202 

21 .462.399 
28.736.576 
21.352.126 
9.548.206 
15.171.832 



100.0 

(^ 

R 
0.1 

0.2 
0,2 
03 
04 
0,5 

06 

07 
08 
08 
10 

1 
1 
1 1 
1 2 
13 

63 
7 1 
16,4 
128 
17.3 

6,7 
89 
66 
30 
47 



325,710,254 

185.398 

524 

11.190 

30.508 

77.196 

270.682 

505.602 

687.441 

931.813 

1.327,950 

1,636,531 

1,844,248 
2,123,188 
2.425,656 
2,719,674 
3,069,821 

3.255.908 
3.278.453 
3.661.350 
3.820.712 
4,057.983 

20.420.486 
22.916.851 
49.793.757 
41.501.665 
56,064,781 

21,794,656 
29,656,937 
22.032,978 
9,878,188 
15,728,128 



100.0 

01 

^') 

01 

02 
02 
03 
04 
0,5 

06 
07 
07 
08 
09 

1 
1 
1 1 
1 2 
12 

63 
7,0 
15.3 
12.7 
17 2 
67 
9 1 
6.8 
30 
48 



18.2 

(=) 

(') 

22 

4.5 

2,1 

3.6 

55 
63 
7 1 
74 
79 

83 
89 
95 
98 
102 

10.5 

10 9 

11 3 

11 8 

12 1 

12.7 
14,0 
15.6 
17 8 
21,6 

265 
327 

41,7 
46 5 
49 1 



14.4 

208 

■32750 
40 
63 
1,6 
28 

4.2 
49 
56 
58 
6,2 

65 
6.9 
75 
78 
8.2 

84 
88 
9 1 
96 
98 

103 
11,3 
125 
14.0 
16,8 

20 3 
25 
32 
359 
39 3 



(20) 



3,931 

16.965 

16,376 
61 
157 
60 
125 

232 
318 
420 
493 
590 

677 

793 

940 

1,049 

1,190 

1.309 
1,447 
1.601 
1.776 
1,919 

2.314 
3,103 
4,313 
6.215 
9.984 

17.297 

32,735 

92,735 

240,714 

910.931 



Foolnole(s) at end ot latile 



Individual Returns/1985 
Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



13 



Size and accumulated size of 
adjusted gross income 



NumtMr of 
returns 



Percent of 
total 



Adjusted gross income 
less deficit 



Percent ot 
totaM 



Average 
(dollars) 



Taxable returns 



Number of 
returns 



Percent of 
total 



Adjusted gross income 
less deficit 



Percent of 
total 



(2) 



Cumulated from Smallest Size 
of Adjusted Gross Income 

No adjusted gross income 

$1 under $1,000 

$1 under $2,000 

$1 under $3,000 

$1 under $4,000 

$1 under $5,000 

$1 under $6,000 

$1 under $7,000 

$1 under $8,000 

$1 under $9,000 

$1 under $TO,000 

$1 under $11. 000 

$1 under $12.000 , 

$1 under $13.000 

$1 under $14,000 

$1 under $15,000 

$1 under $16,000 

$1 under $17,000 

$1 under $18,000 

$1 under $19,000 

$1 under $20,000 

$1 under $25.000 

$1 under $30,000 

$1 under $40,000 

$1 under $50,000 

$1 under $75,000 

$1 under $100,000 

$1 under $200,000 

$1 under $500,000 

$1 under $1 .000.000 

$1 or more 

All returns 



1 ,034,803 

2,257,204 
5,574,695 
9,028,691 
12,351.409 
15,714.172 

19,014,461 
22,285.140 
25,486.790 
28.949,419 
32,205,638 

35.184.463 
38.049,216 
40,767,384 
43.473,892 
46.154,156 

48.715.507 
51 ,049.549 
53.393.209 
55,592.147 
57,756.150 

66,732,421 
74,190,368 
85,826,028 
92,527,572 
98,156,211 

99,419,620 
100,328,977 
100.567,065 
100,608,172 
100.625,484 

101,660,287 



2.2 
5.5 
8.9 
12.1 
15.5 

18.7 
21.9 
25.1 
28.5 
31.7 

34.6 
37.4 
40 1 
42.8 
45.4 

47.9 
50.2 
52.5 
54.7 
56.8 

65,6 
73.0 
84,4 
91.0 
966 

97.8 
98.7 
98.9 
99.0 
99.0 

100.0 



-38,037.339 

1,296,383 

6,273.009 

14,877.628 

26,505.779 

41,647,497 

59,774,794 
81,004,393 
105,023.391 
134.482,281 
165,371,596 

196,607,621 
229.515,425 
263.471,002 
300,003.427 
338.823,292 

378,530.115 
417.048,561 
458,070.231 
498,723,827 
540,901.337 

741,769.593 

946,168,743 

1,349,111,705 

1 ,647,026,026 

1.980,736.389 

2.088,161,014 
2,207.361,453 
2,276.347,729 
2,303.889.156 
2,343.988,823 

2,305,951,483 



1 
0.3 
0.6 

1 1 
1.8 

2.6 
3.5 
4.5 
5.7 

7.1 

8.4 
9,8 
11.2 
12.8 
14.6 

16.1 
17.8 
19.5 

21,3 
23 1 

31 6 
404 
576 
703 
84,5 

89.1 
94.2 
97.1 
98.3 
100.0 



-36,758 
574 
1,125 
1,648 
2.146 
2.650 
3.144 
3.635 
4.121 
4.645 
5.135 

5,588 
6,032 
6,463 
6,901 
7,341 

7,770 
8,169 
8,579 
8,971 
9,365 

11,116 
12.753 
15,719 
17.800 
20.179 

21.004 
22.001 
22.635 
22.900 
23.294 

22,683 



10,928 

32 

183,324 

377,071 

1,671,702 

3,840,718 

6,021,913 
8,182,888 
10,400,264 
13,093,060 
15,867,576 

18,589,988 
21,266,346 
23,846.138 
26,439,797 
29,020,188 

31,508.281 
33.773.195 
36.059.5C9 
38.210.870 
40,325.888 

49.151.997 
56.536.212 
68.080.445 
74,758.059 
80.3/3.576 

81,633,636 
82,539,597 
82,777,189 
82,818,226 
82,835,492 

82,846,420 



(^) 
02 
0.5 
2.0 
4.6 

7.3 
9.9 
12.6 
15,8 
19.2 

224 
25.7 
28.8 
31 9 
35.0 

38.0 
408 
435 
46 1 
487 

593 
68,2 
82,2 
902 
970 

98,5 
99,6 
99,9 
1000 
1000 

100.0 



-892.908 

16 

280.586 

766,689 

5,556,291 

15.359.218 

27.373,072 
41, 401 ,852 
58,054,322 
80,966.184 
107,300,964 

135,853,831 
166,600,100 
198,822,339 
233,837,824 
271,208,467 

309,779,363 
347,161,100 
387,177,658 
426,949,105 
468,169,010 

665,683,577 

868,105,405 

1,267,903,980 

1,564,762,467 

1,897,670,227 

2,004,805,612 
2,123,595,479 
2,192,439,920 
2,219,931,457 
2,259,908,436 

2,259,015,527 



P) 

0.2 

0,7 

1,2 
1.8 
2.6 
3.6 
4.7 

6,0 

7.4 

8.8 

10.3 

12.0 

13.7 
15.4 
17.1 
18.9 
20.7 

29.5 
38,4 
56,1 
69.2 
84,0 

88.7 
94.0 
970 
98.2 
100.0 

100.0 



Taxat}le returns — continued 



Taxable Income 



Size and accumulated size of 
adjusted gross income 



Number of 
returns 



Income lax after credits 



Numt)er of 
returns 



Total income tax 



Taxatile 
income 



Adjusted 



Average 
income 



(dollais) 



Cumulsted from Smallest Size 
of Adjusted Gross Income 

No adjusted gross income 

$1 under $1 .000 

$1 under $2,000 

$1 under $3,000 

$1 under $4.000 

$1 under $5.000 

$1 under $6,000 

$1 under $7,000 

$1 under $8,000 

$1 under $9,1X10 

$1 under $10,000 

$1 under $11,000 

$1 under $12,000 

$1 under $13,000 

$1 under $14,000 

$1 under $15,000 

$1 under $16,000 

$1 under $17,000 

$1 under $18,000 

$1 under $19,000 

$1 under $20,000 

$1 under $25,000 

$1 under $30,000 

$1 under $40,000 

$1 under $60,000 

$1 under $75,000 

$1 under $100,000 

$1 under $200,000 

$1 under $500,000 

$1 under $1 .000.000 

$1 or more 

All returns 



181.696 

369.071 

1,663,683 

3,831,425 

6,012.611 
8,170.738 
10,387.995 
13,080,567 
15,854,482 

18,576,582 
21,252.901 
23,832,664 
26,426.282 
29,006,047 

31,494,126 
33,758,927 
36,044,700 
38,195,189 
40,310,047 

49,135,640 
56,517,241 
68,060,203 
74,735,987 
80,343,664 

81,602,561 
82,505,851 
82,742,589 
82,783,474 
82,800,627 

82,800,627 



501,194 

1,173,213 

4,892.805 

12.326.483 

21.580.640 
32.576.267 
45,772.205 
63,750.317 
84,479,633 

106,698.582 
130.666.323 
156.282.074 
184,000,436 
214,005,970 

244,911,109 
274,970,168 
307,388,061 
339,859,647 
373,446,320 

533,751,128 

696,872,821 

1,015,519,209 

1,248,874.869 

1,508,090,162 

1,590,326,110 
1.681,098,559 
1,733,985,766 
1,755,243,008 
1,787,293,215 

1,787,293,215 



(^ 
1 
0.3 
07 

1.2 
18 
2.6 
3.6 
47 

6.0 

7.3 

8.7 

10 3 

12.0 

13.7 
15.4 
17.2 
19.0 
20.9 

29.9 
39.0 
56.8 
69.9 
84.4 

89.0 
94 1 
97.0 
98.2 
100.0 

100.0 



183,197 

376,250 

1,670,777 

3.839,757 

6,020,024 
8,130,364 
10,397,622 
13.090.193 
15.864.062 

18.586.162 
21.262.480 
23.842,158 
26,435.776 
29.012.990 

31.501.024 
33.765.825 
36.051 .444 
38.201.933 
40.315.065 

49,138.433 
56,518.750 
68,056.062 
74,717.082 
80,316.021 

81,567.271 
82,465,088 
82,701,112 
82,741,947 
82,759.085 

82,762,130 



9,351 

35,808 

110,024 

377,410 

870,284 
1.556,115 
2.486,331 
3.812.596 
5.447.391 

7.289.362 
9.410.610 
11.836.189 
14,552.456 
17.615.158 

20.869.400 
24.145.522 
27,803.601 
31,617,626 
35,666,932 

56,051,524 

78,936,197 

128,610,704 

169,959,757 

225,644,959 

247,107,358 
275,843,934 
297,196,060 
306,744,266 
321.916,098 

321,917,289 



(=) 
(^ 
0.1 

0.3 
0.5 
0.8 
12 
1.7 

2,3 
2.9 
3.7 
4.5 
5.5 

6.5 
7.5 
8.6 
9.8 
11.1 

17.4 
24.5 
40.0 
52.8 
70.1 

76.8 
85.7 
92.3 
95.3 
100 

100.0 



185,398 

524 

11,714 

42,223 

119.418 

390.101 

895.703 
1.583.143 
2.514.957 
3.842.907 
5.479.437 

7.323,685 
9.446,672 
1 1 ,872,528 
14,592,202 
17,662,023 

20,917,931 
24,196,384 
27,857,735 
31,678,446 
35,736,430 

56.156.916 

79.073.765 

128.867.523 

170.369.188 

226.433.969 

248.228.625 
277,885.562 
299,918,540 
309,796,727 
325,524,856 

325,710,254 



(^ 
(^ 
(^ 
0.1 

0.3 
0.5 
0.8 
1.2 
1.7 

2.2 
2.9 
3.6 
4.5 
5.4 

6.4 
7.4 
8.6 
9.7 
11.0 

17.2 
243 
39.6 
52.3 
69.5 

76.2 
85.3 
92.1 
95.1 
99.9 

100.0 



P) 
P) 

2.3 
36 
24 
3.2 

4.2 
4.9 
55 
6,0 
6.5 

6,9 
7.2 
76 
7.9 
8.3 

8.5 
8.8 
9.1 
9.3 
9.6 

10.5 
11.3 
12.7 
13.6 
15.0 

15.6 
16.5 
17.3 
17.6 
18.2 

18.2 



20.8 

•3275.0 
4.2 

5.5 
2.1 
2.5 

3.3 
3.8 
4.3 
4.7 
5.1 

5.4 
5.7 
6.0 
6.2 
6.5 

6-8 
7.0 
7.2 
7.4 
7.6 
8.4 
9.1 
10.2 
10.9 
11.9 

12 4 
13.1 
13.7 
14.0 
14.4 

14.4 



16,965 

16,376 
64 

112 
71 

102 

149 
193 
242 
294 
345 

394 
444 
498 
552 
609 

664 
716 
773 
829 
886 

1.143 
1,399 
1,893 
2.279 
2.817 

3.041 
3,367 
3,623 
3,741 
3,930 

3,931 



Footnote(s) at end of table. 



14 Individual Returns/1985 

Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued 

(All figures are estirriates based on samples— money amounts are in thousands ot dollars) 





All returns 


Taxable returns 


Size and accumulated size ot 
adjusted gross income 


Numtier ol 
returns 


Percent of 
total 


Adjusted gross income 
less delicil 


Number of 
tetums 


Percent of 
total 


Adjusted gross income 
less deficit 




Amount 


Percent ot 

total' 


Average 

(dollars) 


Amount 


Percent of 

total 




(1) 


(2) 


(31 


C) 


(5) 


(6) 


(7) 


(8) 


(9) 


Cumulated from Largest Size 
ol Adjusted Gross Income 
























$1,000,000 Of mote 
$500,000 ot mote 
$200,000 or more 
$100,000 or more 
$75,000 or more 


17.312 

58.419 

296.507 

1.205.864 

2.469.273 


1 
03 

1 2 
24 


40.099.667 

67.641.094 

136.627.370 

255.827.809 

363.252.434 


1 7 
29 
58 
109 
155 


2.316.293 

1.157.861 

460.790 

212.153 

147.109 




17,266 

58,303 

295,895 

1.201,856 

2,461,916 




1 
04 

1 5 
30 


39.976,978 

67,468,516 

136,312,957 

255,102.824 

362.238.208 


18 
3.0 
6,0 
11.3 
160 


$50,000 or mote 
$40,000 or more 
$30,000 or more 
$25,000 or more 
$20,000 or more 


8.097.912 
14.799,456 
26.435.116 
33.893.063 
42.869.334 


80 
14.6 
260 
33.3 
422 


696.962.796 

994,877,117 

1.397,820,079 

1.602,219,230 

1,803,087,486 


29 7 
42 4 
59 6 
68.4 
769 


86.067 
67.224 
52,877 
47.273 
42,060 


8,077,433 
14.755.047 
26.299.280 
33.683.495 
42.509.604 




97 
178 
31 7 
40 7 
513 


695.145,969 

992,004,456 

1,391,803,030 

1,594,224,859 

1,791,739,425 


30 8 
439 
616 
705 
793 


$19,000 or more 
$18,000 or more 
$17,000 or mote 
$16,000 Of mote 
$1 5.000 ot mote 


45.033.337 
47,232.275 
49.575.935 
51.909.977 
54.471.328 


44 3 
46.5 
488 
51 1 
53.6 


1,845.264,996 
1,885,918,592 
1,926,940,262 
1.965.458,708 
2,005,165,531 


78.7 
80 5 

82 2 

83 9 ■ 
855 


40,976 
39,929 
38,868 
37.863 
36.811 


44,624,622 
46,775,983 
49,062,297 
51,327,211 
53,815,304 




53,9 
565 
59 2 
62 
650 


1 ,832,959,331 
1,872,730,777 
1,912,747,335 
1,950,129,072 
1,988,699,968 


81 1 
829 
846 
863 
880 


$14,000 ot mote 
$13,000 ot mote 
$12,000 ot mote 
$1 1.000 ot mote 
310.000 or mote 


57.151.592 
59.858.100 
62.576.268 
65.441.021 
68.419.846 


562 
58.9 
616 
644 
67 3 


2,043.985,396 
2,080.517.821 
2.114.473.398 
2.147.381.202 
2.178.617.227 


87 2 

88 8 
902 

91 6 

92 9. 


35.764 
34.757 
33.790 
32.814 
31.842 


56,395,695 
58,989,354 
61,569,146 
64,245,504 
66,967,916 




68,1 
71,2 
74,3 
77,5 
808 


2.026,070,612 
2,061,086,097 
2,093,308,335 
2,124,054,605 
2,152,607,471 


89 7 
91 2 
926 
940 
953 


$9,000 or more 
$8,000 or more 
$7,000 or more 
$6,000 ot mote 
$5,000 ot mote 


71.676.065 
75,138.694 
78,340,344 
81,611.023 
84,911.312 


70 5 
739 
77 1 
803 
83 5 


2.209.506.542 
2.238.965.431 
2.262.984.430 
2,284,214.029 
2.302.341.326 


94 3 

95 5 

96 5 

97 4 

98 2 


30.826 
29,798 
28,887 
27,989 
27.115 


69,742,432 
72,435,228 
74,652,604 
76,813,579 
78,994,774 




842 
874 
901 
927 
95,4 


2.178,942,252 
2.201.854.114 
2.218.506.584 
2.232.535.364 
2.244.549.218 


96.4 
974 
98.2 
98.8 
993 


$4,000 Of mote 
iS.OOO ot mote 
$2,000 ot mote 
$1,000 or more 
$1 or mote 


88,274.075 
91 ,596.793 
95,050,789 
98,368,280 
100,625,484 


868 
901 
935 
968 
99 


2.317.483.044 
2.329.111.194 
2.337.715.814 
2.342.692.440 
2.343.988.823 


98 9 

99 4 
99 7 
99 9 

1000 


26.253 
25,428 
24.594 
23.816 
23.294 


81,163,790 
82,458,421 
82,652.168 
82.835.460 
82.835,492 




98,0 
995 
998 
1000 
100,0 


2.254.352.144 
2.259.141.746 
2.259.627.850 
2,259.908,419 
2,259,908,436 


998 
1000 
1000 
100,0 
100.0 




101,660,287 


100.0 


2,305,951,483 


98.4 


22,683 


82,846,420 




100,0 


2,259,015,527 


100.0 






Taxable returns— continued 




Taxable income 


Income lax after credits 


Total income tax 


Size and accumulated size ol 


Number ot 
returns 


Amount 


Percent 
of 
total 


Number of 
returns 


Amount 


Percent 
of 
total 


Amount 


Percent ot 




adjusted gross income 


Tot^ 


Taxable 
income 


Adjusted 
gross 

income 
less 
deficrt 


Average 

income tax 

(dollara) 




(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(16) 


(19) 


(20) 


Cumulated from Largest Size 
of Adjusted Gross Income 
























$1 .000.000 or more 
$500,000 ot mote 
$200,000 ot mote 
$100,000 or mote 
$75,000 or more 


17,153 

58,038 

294,776 

1,198,066 

2,456,963 


32,050,207 

53,307,449 

106,194,655 

196,967.105 

279.203.052 


1 8 
30 
59 
110 
156 


17.138 

57.973 

293.997 

1.191.814 

2.443.064 


15.171.832 
24.720.038 
46.072.163 
74.808.739 
96.271.139 


47 

7 7 

143 

23.2 

29 9 


15.728.128 
25.606.316 
47.639.294 
77.296.231 
99.090.886 


48 

7.9 

146 

23,7 

304 


49 1 
48 
44 9 
39,2 
35,5 


39 3 
38 
34 9 
30,3 
27 4 


910.931 

439.194 

161.001 

64,314 

40,249 


$50,000 ot mote 

$40,000 01 more 

$30,000 Of more 
$25,000 or more 


8,064,640 
14,740,424 
26,283.386 
33.664.987 
42 490 580 


538.418.345 

771.774.005 

1.090.420.394 

1.253.542.087 

1 413 846 895 


30 1 
432 
610 
70 1 
79 1 


8.042.003 
14.703.023 
26.240,335 
33,620.652 
42.444,020 

44.557.152 
46.707.641 
48.993,260 
51,258,061 
53 746 095 


151.956.341 
193.305.394 
242.979.901 
265.864,574 
286 249 1 66 


47,2 
60 
75 5 
82.6 
68 9 


155.155.667 
196.657.333 
246.451 .090 
269.367.940 
289 788 426 


47,6 
604 
757 
82 7 
89 


288 
25 5 
22 6 
21 5 
20 5 


22 3 
198 
177 
16,9 
16 2 


19.209 
13.328 
9.371 
7 997 


$20,000 Of mote 


6817 


$19,000 Of mote 
$18,000 or mote 
$1 7 000 ot more 


44.605,438 
46,755.927 
49,041,700 
51.306.501 
53 794 580 


1.447.433,568 
1.479.905.153 
1.512.323,046 
1,542,382,106 
1 573 287 245 


81 
828 
846 
86 3 
88 


290,298.472 
294,112.497 
297.770.575 
301 ,046.698 
304 300 939 


90.2 
914 
925 
935 
94 5 


293,846.409 
297.667,121 
301,328,471 
304,606.925 
307 862 832 


90.2 
91,4 
92.5 
935 
94 5 


20,3 
20 1 
199 
19 7 
196 


160 
15 9 
158 
156 
155 


6.585 
6.364 
6 142 




5.935 


$15,000 or more 


5 721 


$14,000 or more 

$13,000 or more 

$12,000 or more ... . 


56.374.345 
58.967.963 
61.547.726 
64.224.045 
66.346.145 


1,603,292,779 
1,631.011.141 
1.656.626.891 
1.680.594.632 
1.702.813.582 


89 7 
91.3 
92 7 
94 
953 


56.323,310 
58,916,927 
61.496,605 
64,172,923 
66,895.023 


307.363.642 
310.080.908 
312.505.488 
314.626.736 
316.468.707 


955 
96.3 

97 1 
977 

98 3 


310,932,654 
313,652.327 
316.077.983 
318.201.171 
320.045.418 


95,5 
96,3 
970 
97,7 
98.3 


194 
192 
19 1 
189 
188 


153 
15,2 
15,1 
150 
149 


5.513 
5.317 
5 134 




4.953 


$1 0.000 or mote 


4.779 


$9,000 Of more 

$8,000 Of mote 

$7,000 or mote 

$6,000 or more . , 

$5,000 ot mote 


69.720,060 
72.412.632 
74.629.889 
76.788.016 
78.969.202 


1.723,542.897 
1.741.521,009 
1,754,716,948 
1,765,712,575 
1,774,966,732 


964 
974 
98 2 
988 
993 


69.668.892 
72.361 .463 
74.578.721 
76.739.061 
78.919.328 


318.103.502 
319.429.767 
320.359.983 
321.045,814 
321,538,688 


988 
992 
99 5 
997 
99.9 


321,681.949 
323.009.899 
323.941.712 
324.629.153 
325.134.755 


988 
992 
99,5 
99 7 
998 


187 
185 
185 
184 
183 


148 
147 
146 
145 
145 


4.612 
4.459 
4.339 
4,226 
4.116 


$4,000 Of more 
$3,000 ot more . . 
$2,000 ot mote 
$1,000 ot mote 
$1 ot more 


81.136.944 
82.431.556 
82.618.931 
82.800.627 
82,800,627 


1.782,400.410 
1,786,120,002 
1,786,792,020 
1.787,293,215 
1.787.293.215 


997 
999 
1000 
100 
100 


81.088.308 
82.382.835 
82.575.888 
82,759,085 
82,759,085 


321,806,074 
321,880,290 
321,906,747 
321,916,098 
321,916,098 


100 
100 
100 
1000 
100.0 


325,405.437 
325.482.633 
325.513.141 
325.524.332 
325.524,856 


99,9 
999 
999 
99 9 
99 9 


183 
182 
182 
182 
182 


144 
144 
144 
144 
144 


4.009 
3.947 
3.938 
3,930 
3.930 




82,800,627 




100.0 










100.0 


18.2 


14.4 


3,931 
























_ 



'Estimate should be used wlh caution because of the small number ot sample returns on which it is based 
' Percent based on positive income only 

2 Less than 05 percent 

3 Percent not computed 

NOTE Detail may not add lo totaJ because ol rounding 



Individual Returns/1985 



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cocoo "tj-'-incSr- m '- 

cp" ■^" iri CD* cm" ui ^" _; 

i?5 ^ o eg CM £; 



cooocor- p^-f^toco f-h-"q-e5co tomg^op r-enco^in CM'-f^'-'«T o 

CDt-CMCO m'-^'COCM CMO^CO'- CMCMinCMO g-cocMinf^ cDppeoCM M 

ininr^iPS intoco^-'- '-T-cDr^eg cd'^cmo)'^ cncMr>-tro cooinesr- o 

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i-CMCO tT'^TCO^-* ■VCOCOCOCM ' 



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XSSx SSSS- '-CMcO'^in toi^cocnp 

'-'. R R R R <-* R P. o 7- 1- '- T- ^ 1- '- 1- '- CM 

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•-oDCUf^ ^r-a)tD(D (Minintoco in^-^oj"- iDOtO 
coc^cooi cncNjincn'^ r^cocnoto r-inoin"- cmcocj 



otD i-~ n 5 o) CO 

00 CD ^ CD (D O) 

r^ (O 1- to r>- ^ o ■ 



-CD CMC0^OCJ> "-IDT 

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ooiincnto b-r-incJ)tD i^oitDoo-- c^oi^r^r- t\jot£>oo 



-ojcMOj tocDomin ojcncn 



roco i^coTfoico 

,.___.. .J, _. ... ^. _. _i o o as ■>t CD (o O) 

CO c^) CD O) c^ oa m c^ 1^ r- to en o to r^ m o 10 ■- pj en w r^ to »- to r- ^ o 

co' iri cvj 1' o' 01 iri oT <D* r-' ^■' iri d' to f».' 01 to od ^" tn O) ^ f~- f- oj o to o o 

• rjf^ui coimtn^ ootocvjiD o^to-^io h-of^o»^ or^iDOiio 

-- — "Stci'-cn ^^cof*-o> cDcoooo (D'-<o^in cn^cno-- 

•-' ■-' — " '-" '-" -r^ .-* -r^ -^ (\j* cy" OJ CO* co' o in lO cm' en o* t\j" 



— cDcnco incnoO'^c 
cMcnoin (o-tcncNir 



t^ to 00 •- 

^ '-' --" CJ 
CD CO f*- CM 
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onto--'- ooco'^'- cnoicncncM 1 
inmcM^"- or-^^m mcDr^CMin 
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SCft Tf to r- 
CO C*J CVl O) 
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tn o •- CM 

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h- CO CM 

»- t o en' o CD r-' CO •-' ci cm' o cd' cm '-' to" en co co cm' 
<5'?^t^'o ocoot7)CM inh-.ooi^<o ocnco 



jcnom cD^encMt^ mincM^i- or-^^tfi tncnr^cMin ^co^cou 
-toco'- r^io^coin ococncMOi oicoto-^t i/)inc7)cOf^ tooor-coc 



T- ^ CM ,- 



SOJ'wmr- "-nocoo (T>r-co«-cj) pjococm-- idcocococm 
cocMCMcn oicooir-co ocoocdcm tor— cor^co oenco 
o O) 13 at r^ in^coCMCM "-oococo cocncoto^ ■- 



tD Oi 



cocoon COCMCOCOID 

co' in CM cm' o* o>' "<f oi ifi 

cMf^m co^mm^ 

CM -^ CO 03 T- n 



•-COCM--C0 '-'-COtT'- CDOt-IHCO "-^ttiO^ m "- 

^mocDCM r- ■■- t^ <n y- O"-"-^^ r-o^^** tc 01 

CM (o CO o in p o O) cD_ to p CO m ot to >-_ co co cm -^f n m 

r-' ^-' iri oi to r-' cji m f^" ^' r-' V t\j oo ^ to f~- co' h-' o to ' 

oojtDCMin tJiTto^io too^tocj> cO'-comto m 

^«TtOr-<J) CDCDOOO tO'-tOCO-tJ CMCOCMCnO ^ 

^" ^" ■■-' i-" ^" ^' ^' cm" cy OJ co' to' o in in cm* co" co' cm -f 



I cocor-cD tomr-r-to ■-cDoj.-co i- — cO'^r-- coo- 
iincotocD ^h-oicoco vtootocM ■-•-r-to*- O'-t 



COCMCOCOtO CMtOCOOli 



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comojCM ocn^cnm r-i^-mento r^cjimr-^ r^-^ojco^ tof-cor^o 
CMr-in QO'q-inm-* ocncoojin oi'^to-'Tin too-c-tocn co»-cointD 

CM ■<3-COa) — CO ■^-^COr-Cn CDCDOOO tO'-tDCO'^t cmcooicdo 



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-^r-^co ^cootpm i-T-^-inr^ 

, -, _-.-.._ _icO'«*">fCM'-aoinO'VcoP-tD'-CM 

bfocoin encooiCMO) cocmcd-^-- mcn^mr- tooimcqcM 

^ ai ^ m r~- o T o eo' o ci ^- eo ^ cd oi 00' r-' o o m' cJ to" co e\j 

cDcoojCMO) ocoCTJi^cD ocooocM incDcDh^co ocnco 

otntoeni^ m'VcocMoj ^tnococo coencoto-^ »- 

OJ ^' — " ^' '-' '-' ^' -^ *-' »-' •-" '-' cm" --' --' 



I tDtoenm mcoeji'-tD 



.-T-oi«- oocoenh 



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cor-'-tooj i-cooh 
incMin^j-- to^CMh 
inointM'- r^'-in-: 



CO CM . . ,. 

t-- to h- CO to 
in ■^ o 00 CT> 



mcocoT^ r-T-ojcoh- 

• inocnotocMr--co'^ 

tO'-ojoJ *-eo'^cotD 



^r*.o>CMO tooen 

_, •- in r^ to i*~ ^ r- h- 

in O m O CM CM -^ O) O) ^ "A '^. ^. *. ^. 

CD ^" in •-" CM en ^ in 
Oi-o-^co "-encD 
co'q-CMO** eocoin 



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(Dcninojr- coocm--'- i 
•-tDOCMCO CMTTCDtOOJ , 
CMcor-e\jr^ oj'-inoto , 



' <3) o to c 



-cor^ ^tooitMoo CMh-tocom com-^-<s-in r-coojT-tM 



mtotooj cnocMtDin cMeo--0' 



ocDcncoT- CMin'-oiT 
r-cointoin om-q-oco 
OJ CO m h- eo •- co to cm t»- 



O) to CD 

r- OJ CO 
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o> CM I 
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C3) O •- CO ^ ■^ ■^ 



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cm' (7) CO 



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-mco inoj"-coco 



m in CO en r- oj CM•^ 



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T-totooi cnr-eneoin ooof*-co»- tocoe5coeM ^ 
inOCDCD'-COOOTcOtDf--(3)f^tOOO)(0 »«. 

Ti'^CMCM--enocDaScoentotD'<T'- r- 



itor-oiin incoO'-CM ^coco'-tn r-^h-^to ^mcMcnr^ O'-cd^o > 

I (jjinoiin to^cDCMh- toincM^o tjico^^o — cor-ojoo tjiCMoO'-oj 1 

to CO ^- ^ h- in CO CO m en eo tn cm en co cm to 'T n_ in tn tn oa in •- '- to 00 oj 

^" to •-' oj" -q-" 01 ^ in r~' o ^ o co' o en h- to ^ oi cm oo' cd cm' ^" to co' co co' cm" , 

oor-f*~CM cocoojCMtn tncooir-cD ocdooicm mtocor^co ooco 

'-•-tM'- OOfDOr^ in^eOCMCM "-OIOCDCO (SO>eoto*T •- 



CM CM OJ OJ CM 01 T. 



■- CM 



CM '- »- 



Sininintji oiino'-'^ oro'-com r-i-mtoto en-* 
r-CM^-to -v t^ io o -9 cooinco-^ ^cMeoOi-- r-en 
COOJO^O intOOtOCO OCM^ffl"- "-tOtOCMCO OICM 



toto en-*eDin^ inoi^mo ■ 
— - — r*.^.^T-incM^^i 
ooiCM ino^eof^ ' 
3 co' T " 
r^ CO o in 
--'co'co' •-" 



aeom en-'Tinoo tnototO'^T -tocMCoen enommm oojtomto 

3COCO cococoO"* totococO'^ encocooip- cooo-q-^co — r-co'^oi 

■)h-in ineococo^ com^mo cO'-^mto cootoh-t cocntotoo 

3 " iri iri to' •-" r-' to" cm' iri r-' co' r>-" --' o 00' r-' cm* »-' ■-" iri co' oj' co' co" •-" iri to' 

• inco»-cMr— cDcocomcM r-r-r^coco tomcotoo cocoojcmo . 

"-CM-- e\je\jco^t ^totoinr— tom'-inT- r-CMom'- , 



to "t 



■- CO CO ■- 



5 to ■- r^_ CM o> 



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to' iri f^" iri o CO en" co" o" o co* cm' to' oj' ^' o ■*" m ■^ to •- tt ^ rr en ^ o co to cm n 

• • T-incocvjOCMCO'-mtOOlOlOCO^r-CMtOCOtD'TtOOOOmCO o 



-CM OJOJOJCMCM ^--' 



co^co or>-coa)r- oj'-CMooeo CMcoCMinoi intootJio ^otMto^ n 

o* CO cor-Oh--- tO'-r-co>- coootocMin "-eocMtov r^^^oco m 

h- p Oi en p r- eo_ co_ CM -- p ^ CM tt p p h- p ^ cm p p tt ^ p f~- cm o 

iri CO CM* to* 1-' >— ' CM to* iri iri cm' "tf* ^" iri r-' to o o o co' m oo" ^" o co eo cm" ry 

< • intOh-^oeocor^f-O'-cotO'-totOtOcotOcDoaJco la 



SGLf < ^.^ \ ^ ^ 
CD O G) CO 

in CO »- 



3 I 



: •- tn o 

5 rj CM in 

: to CO CO 
r cm" to* ">»' 



CM — -- 

h- ^ in 
r^' ^' tri 



It y- OlUt y- CM'-^tl 
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5 O) -- to tr - ■- 



- r>- CO ^ CD ot 



Sto intO'-coT)- CM^ 



r- CO CM c 

^ in 

<n to 



i^cocotoco totoint^r^ o 

'-ooo'-O) ocMoj-^ro h. 

comooo oinr-inoj n 

eo" r-" .-" to iri oj'co'eo' --" fC 



Ol^-cn cocoh-ino to»-tDo^ oo'-cnto 'TinmcMo m^oir^o 

i^'W'^i t-^cocor-cM r-ojooocM "-coor-^co tomcococn oir-ooiCM 

to»-co m'-tO'-m ^cMcomcn ttoco^r- pcoQOr*-co cnpp^TT 

tri r^" r-' en cm' cm" cm' ^" co" co" o cm' co" eo' cm r-' en" m" to oj" r-' to en o en o ^" --" 

totom '-h-mtO'- cni-i-f^en eotO'-Tin totMOincM coenocoo 

-■-■-■ ^ — T'-inCM 



oj'-cDtDo inr^cncoto -jtocncocM cnin--vcD eninmoif- CMOJtnmo o) 

tocoom^ tnoicocM^ oimtomm toco^ocM mojh-f^to ^cor^cM^ o) 

ocMintDin --r-ineocM r-cococMT tootoojco CMr-menoj pr^--r*~eM a> 

00' in" ai T-' OJ m to o* i-' ■»■* '-' cm" i-' 01 r-" o" •«■" 01 V to" co" V V 5 tn' •-" o to' co" oa" ^ 

• O'-to^r tD^^enot r^p^ooo co^r-cjto coto^oooo ooeo m 

^^i-.-i-^^^^^^CM'-tMCMCMCMCMCM^'-'^ineO"- ot 



in'-m eo^r^^CM mooto^ CMcoojincn totooeno ^ocnen^ 

tncM*- r-cocor--- eM^in>-tn cocotoojin tTicocMto^ r-inooco 

r-. TT CM p p p p p OJ -- p CM p OJ TT p p r- Tj ■^i- OJ p p ^ p — r^ cm 

CO* to* ^* cm' CO* ffl iri to en m" o oi d ^ m' 1--' to o oJ 0' co" eo" to' ^' o" co* co* cm 

encMr- O)omino ■^^eor^o '-cotO'-to totoeococo oenco 

,- 'T- ■.- ^■i-.-^T-^CMtMOJOJCMCM'-'>-"^incO'- 



_ _ ineomtotn oj(D--coin r-ocococ 

,.._. _ eor-^ eoincM^'- Ttoencoen cm^-ojcoc 

r r- p p •-_ --. -v r- ■■- cm -^ p oj co h- •- p •- p ■* p p p p r 

to ■- 1- CO en CO* ^-* to m* o ^ vr -^ to co' co co cm" oi eo tn en ^ ^ ^ to cm" to to c 

i^coencooj eotDCMOO) otooaocM "-otococo oicnoitnin tOTtm 

000)0)0 f^inifineM "-tDr^toto vcmcm'-o ^cortcotc ^ y 

oj' co' cm' cm" cd OJ cm" cm* oj* cm* cm' '-" '-" --* '-" — " •-" — ' -r-' •-' m oj" cm" 



ocor-o CM'TOr^CM mtoentn'- co^eoioto toco 

encM^-co cou^r-CMCD enincoto^ '-tnm^oj oen 

eneooiCM inco^Txtj) tOTCOinto oinr-totn cDh- 

CO* to' to* CO* oi CO* CO* cd cd to' cd cm" o' eo" 3 o' o f-' ■*!■' p '-' 

mmoj tn rt^i~irv,(-im m f~, in in e~i m(TiTi-«— cm to 



inenco tococMO^co n 
r^enco --toojtrcM n 

r-'en'en to cm' to' to" cd a! 



CM '- ^ '- '- '-' ^ ^ -- ^ cd cm' c 



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cococn co'-ooco in'-rrincM otnojCMco 

pino oiT-cococM ^oopmm co^ojinr^ r^i^T-^uj«- 

o to to' to CD CO o' CO ^ CO o' o r^' ^ r~ en r-' cd V ^ cm' o cm" 

totocM ^tD'*tDco tOTto^co r-tneocMcn cor-inoo 

to to CO en CO to ^ to -"T -» r^ to CM p en r- ^- p ^. p p p p 

^' to' ^- to to f*- r^ CD ^' to" ^ 



i^mooo r~coaotoco cor-coento -- Oi v r- 

CM ^ h- in 'f in p p p p TT CO y-_ p CM CM p ^ ^ 

I V en •- cm' co" to' r*- to' to r- 1-- co r-" to r- to to 1 



II 



o enenen^Toj cMtor-r-oo in'-mcoo r^tor^eoo ^to^coo* mr^^f 

CO inr-cMOf^ '-r^cnO'- h^in^r^to (DCMCM^^c\I r^cocoeof^ t-t-^^ 

CO oco^oco OCMcnh-o r-coO)c\jeo CM'-to^in ^encocMto inoeoo 

■ cd to" r^' r-' en to' -w' r-" o' o" to' to cd --" eo" '-' to to' iri o" iri m V o* ■** cm' eo" ">»' cd c 

rr "-cooto-v ^oji-cotM i-tO'-entn ojtn'-oto r-r^oi^to ooico 

eo p h- h- p ■w p p p p p p ■'I ■<»■ CM p '- en O) CO p p p eo ^ '- 

^' cm' cm' cm" oj" cm" cm' ^ ^' ^' ^' ^' ^" ^' *-' ■-' ^" oj 1-' 1-' 



CO CM (^ m o - 
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to r- CO CD h- 



«-toco(o incotD^CM opto^'- ooco^*- enenoi 

CMOioin eo^oicMr- inincMTfT- of^-r^m menr- 

r- p p •- r- p ^ p p p p p p p p p P ^ ^ p p p 

^* r-* 1-' oj' ^' en ^* iri r*-* ^" V o cd o cd ^ to ^ o> oj' o co cm ■- cD co" co" co' cm 

cocor>~c\j cococMCMcn encotnr-cD ocooencM inr^cor^co 00)co 

■■-■.- CM T- p p p p r- p Tj p p p 1- en o CO to p p p to •« •- 

• »-' oj' oj" '-" ^" ^' "-" T-* "-" "-" ^ ^ ^' ^ cm' ^' — 



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Individual Returns/1985 



19 



ss 



en CO o T— CO 

■^ O CNJ CD CO 

c\j T- O) CD in 

CD co' 1-" Tj r-~' 

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eo CD O) CO -- 

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coocnoinr-cocDcoT-of^'^cncDLO 
cDcoiO(7)'-'-if)ir)ai'-r-ir)iDincMco 
in ■^' T-' cNj co' o" CO cd' cd" co' co' o' cd' co" ai cJ 

CDh-OCOCDCOCJ)CDLOO^OCJ)COCDO 

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co" c\j co" ■^" 1 co" '-" --' c\j" cnT cd' --" 



I incocDO^ocDa)0)r-.incoio^cj)CDr-o 

I '3'I^CDm^OOCOCOCMTfP-COCDT-V'— Ol 
^_ CD CD 01_ r-. CO TT CO CO CM 03 CO O CO CO CD CD CO 

1- r~-" co" o' co' cd" co" cm' CD i- oi -i- co" o" i- ^" ^' o 
'~0)OOCT)00)'^Ocoo)'^^cor*^r-^co^O 
■^[^cocDOic\)r>-«— mh~'*co co 

V ^- ai c\j" h-" in in" ^" i-' cm 

CO -^ CM ^ CO 



cO"fl-cocor-cni^(DCM 

(D-q-i-CM-trr-CMCOCM 
COCOCM'-CMOlCDtDO 

cd' i^" ■^' r-." cm' CD* CO* o' en 
ini-r-cDTT'-cocnh- 
T— cDr-r^r-cD^a-OCM 



in cj) in r- m 

CO cj) TT r- 00 

CO -q- 00 h- en 

cd" r^' cri T-' cm' 

t3> o 1— o) in 

CO O Tt -"J- T- 



'-in o-*'^incMO'-oicDO)cDOO'~coin 

in-^ CMintncM'^CMr-r^cnr-CDr-cDinr-CM 

I--0 ocDoininr>-tJ)coin'^i*-'^Lnocj)-i~ 

cd" co" cm" CO co' co" n' co" cd" ■^'" co" co" r^" en" •-" r^" co" cd" 

cD'^ i-r-r-co(DcoococDCDC3^cncococncn 

r-_(D cqr-cMcocncMCMCMincococMinr- i- 

T- cm' co" '-" T-' »-" in co" 



I oiinoinininmcO'— ococnoicocDo 
' co'-co^ococMinr*-o^cocMO'-co 
in CO ^_ CO CM (D_ CO en r- r- r~- co co cm m co 
cm' r-." en" co" ■>- '- co" in co' o" ai o ^" m" ■^" co' 
CMf^r~-incDiDT(Dcor^m^oor*-oo 
in CM_ CM in o in en r- CM o in ^ CO CO en 
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'- cy" "- co" o eg" eg" -q-" eg" co' o ^ co o to ^ ^ cnT to tn cm' co co co" cy" co' — * oi" cr' yf 
• • ■-• •- •- • • coi-i-. i-CM coiocMtDtO'-'-f^ior-r»-cocoinia 
•• •' . • '-'-cocyr^cot^coeO'-S 



-cooco ^oininT- coo 

I cor^-tocno mO'-CM^ 0^0)^tO CMCO 

' (DcocMocM r^tocooco TTintoin^ 

in 1-" eg" eg" in" di to" t-~" o o" 



00 CO CD ^ O 

o O) in o ■«■ 

— O) CT) 



w ^« ij ■^ to •- f^ CM r- O CM 

Mj i-j i>j i^ 1-j vj i_r uj -? uj <.w uj CO o) cy in 'S" ■•— ^ in o o in >— uj u* ■— ■— 

eg" eg" in" c:)" to" t-~" o o" ^' i^' o co' to' oi" co" co" cm" co' cy cd cm' ■^t' ^' co" cy to" co' to' 

^CM^- T-,-,-^^ --T-i-i-eg i-i-CMCOto ooi^oeg '-eg-^-r- 

. ...... y- CM CM CO 1-1- 




O ^ to O) in CO o cy o ID eg o) O 

o) 5 toinmcoco ^too-*co eo 

a 00 o^T-into ocoocor^ cm 

in O) o" • o o 1-' CO cm' co' oj eo o ' cy 

r..to-^ -t-in- h-tj)T-T-r "■ — 



in i^ ' 



h- o> 



■V <D O) fO inr-inmcT) oi^ 

.cOmh-CM totO'-cOco f^in-<ji— mj v ■.-■ 

rv.T-o T-totOi-^- m 03 -v CO m tocycocyoi ^ o 

' cm' co" 1-' CO to" o" r-" cy" co" co" co" ■g-' to' to* to' cd ei cm" 

h- (Mcg--i^i- CMOOO'-O peg'W-cyoo co »- 

cvj . , . ^ com-- — cy ocoini-T- ^ r- 



I 125! 

T- CM 



_ ,-. _. .g{Ocy.-cotJ)cocotocD''ttDaocyr^'g-coco«p 
co^cO'- CO r-inoi coi-cmcmoo ino^cocy tD'-OLO-- * 
eg' ai oi o o) m m" eg" co" ^' o" V t-" cd" ^" rf m" ^-" « 
i-cgto tMi-oinoo cMOomin ino)c\ie\ioo a 
• • CM . ^T-. . coini-ooi- T^cyini-'- m 



3 f^ O Oi r- CD ^ 



> TT to »- to in 



nco'-Q'-intnooo"<TCT)cnoincy _. .^ _ =- - 

in 1- 00(Dh-to r-r-cj)co(D ^cooicmco cocMtotoej cotocoiO't 0)0r-coi^ eo i 
M 1- ininr-TTCM cocococnin in* i-cmcm egr^ocyco <o co -v to lo tocyinr-cD m ' 



n r- -- 1- CO m 



to to mo eg 



'o)-^(--^ O) 'oco'V -q-cootDin 
i-^toco T- T-oco or^-ftncM 
^' • iri ■fl-" 1-" ^' ■*'"*" CO cj I--* cm" cd 



CO in to tj) cj) CO to Q m CO i 
cytotpcnco i-coo^-to 
T- r- o CO 1^ tn (D in r^ to i 
of ^' oi' iri eo" cycyincM'-" 
CM CO g- 



1 CD ID 0> in lO r 



r-oirrmto oco^oio o>cyr^tnco co^min-- ocyenio^ 
eg^cycoco ^rr-in^co --r^cococM CMtD'-<j)r- egcoincM^r 
toOJOi'-h- cOh-OJinri- or^r^h-O OTCyi-r^co — r^r-cyr- 



i eg r- o> CM 



i-OOOOCM Ul'VmtOi- tOtO^'VO ■^■l^'-'^CM egcotocMto ioottoo I 
•-CMcycocM egcg»-CMto cycycMCO'V co(OU5in<D cyincomi- co'Votcm'- i 

eg OJ ^ CO tD CM CM I 



i^'-cocj)'- cotD'-cocM in'^r-r-r- r-co-ftoo 

• r^r-^o) oico^coto co^-T-com OJf^r^-into 

fs. to p --_ ^_ CO h-_ eg_ i-^ p 00 in OJ_ CO ^_ to to co eg 

^.' r-' r--' iri r-' in O) co ^^f p to' t ^ 55 of cm" ^" 



I-, f- 1- . 7-^ c\j CNj cy cy CO eo to -^ in u 



r^ r- CO — oi 1^ n -^ yj^ c-t I 

Sto^tDto "-ini— tocft I 

CO CO in m ■«■ ■w to •- co i 

in" .»" o to V CO en" ^" o o 

o^r-^i- cocooieg"- , 

eg eg ■» CO to eg eg 



to O)or-coin inr-.TCMtD cncvj 
r- cooegtoin tO'q-ocotD ■<i-co 
h- cotni^inr*- coooi. ' 



7- T T CO ID 



5| 



OO) ■■-■^Tcycoco cor-tomcD cooitDcoco ■ 

.__f^co mr-'-OT cocnr^torr cooiocmoi ■ 

ocycoo)^ O'-'-r^co mcoiom^ ooocMtji'- ■ 

r-' in" cd co' co' od i^ cd to* to' eg' o' to' o) o co cd O) -q-' cd . 

ey i-focgcMCOtoeo'^'rf'- 



co CM CM to to 



inegcooco t-cocoo^ 
r-cotoh-co r^oogjcoh- 
oo eg CO cj) ■* to o eg co r>- 



1 CO to "» 
■) to in -"T 



eft CO tp to CO I 

eg to o CM oi i 

p CO T- (j> r- I 

■ P? 00 Ol ^ CO I 



9-S- 



cj to cocoQOr>-co ay y- <jnn "t COOI-cTM-'S- i-CMCO^-- OOtJlCMin'^- CMt-COCOU 

cj CO r-t'-ooin cDcor^'-in oco^i-r-. oocopinr*- ^ocytoco coto^inr- 

(D CO cotoinoin inegT-coin ^or^egin r-oioccto h-cococoo o^-CMto 

eo <o r-' tt od o>' CO in ■<t' i--* t-' cd od o o>' r-' tn ■*' cd o' r--" to' ■-' od •-' ■*' m' --" cd en 

to 1- y- y- ' .-cy cye^. ■'Tcm eoeocycycy cyrrcyiO'j- cm'^cdi^cd meg 



-cnooo) m^ootD" 

31^ CO CO *— f^ o> . 
CD CO in r^ (D cn 



■) o r-- cy T- m h 



Sininr-- top^cocom 

r-CD^ cDQCOinr- 

0> C0_ CO CD CT) ID eg CO 

M-' <J> ri t" O co" co" 

.- in r- o-> m eg 
.- ey T- ^ 



> r- OO eg in CM -^ 

( CD O CO "5 CM o 

( .- CD "<i- in o -"t 

r in" co" .-"•-" cd o" 

I CO .— CO to " 






cycy.-.-i- i-cycyegeg 



8co^co cotDcotoo) r*-tO'-co 

i-(Dcy incn-'T'^to oj'g-cDco 

in to O) CO OO r^ r- to to -- p cd p pj r^ co p i*~ p p in p oO ■*_ p m eg 

O)O)O>c0'— oor^F^coco cjcocoegcj) ^ m oy i-^ o> t^.— coooco i/i o 

■^aStD.-o romm-iT.- tnoi'-r^tD cotniO'^co tooiooooco « (5 

i-cycyegeg i-.-7-cycM .-.-to.-cy i-coin^_T-_iScoincgin ^ eg 



■■CO"-coo) oey' 
'^ — '"•om lOTt 
CO CO r 



r^CM r^o^-CMO cof^o^eg Ttoini^cy iniD'-cO'- 

iO at pCMCgr-co CMtotO'^-^ omotocD cDcncD'^^ 

■r-_ r*._ CO p p p ■«, en R *H ^- ■*. *H *o ■^. *° ''^. '". '^. ^. "A '". 

f^i ^*i rrt »^ irt /^ fM irv «» hn. rM K. rt\ t* iti m rvi fvi fr* ^t- rft f\i 



^ eg .- CO to a> e 



in »- eg p eg 
o CM CO in OO 
CO in CO CM CO i 
cm" CO cy" cy" eg' 
in m h- CO CO ' 
in m in CM in . 






O CM ^ <3) to 

^ i*~ inf*~couiu/ -M 

(D p r- p »- p p p 

m ^" to' h-" eg" ^ n." r-" co ^ ^ h- to" p" 

u) O) tocoto-win cointo'^ffo min 



to CMOtJi^cn to f 



_ _ rSm .-egcoom 
of cm" e" in" --' co" o" o ■^' eg" 



.-CM incomcnm co.-cy^in ootomcoto tor-intoto entotor-cy O) 
T-in .-Q)Oo>co tMOiOicyr- r-.-tocyr- in^rr^.-.- tom^co^T O) 
inr^ moocDO minr-ineg coom-"!-© in.-intoeg inr^egoin in 



eo eg to r- 

Scy — - 
o ■ 



CM in in CO to in 
cy -- eg en .- m 
CM r^ en to o a> 



en CD .- C? CO t-* CM 
CO "» p ^ -■ — ■" 

eg ■^^ 



in T-OOtOpCM inCMf^'DtO y- 

Sm.-co'^p Q^.-ineg o 
tj-cor^incDO^coi^^r- 
t-*" cm' in cd y-' ■>? CO in" o co" cd eg" if to' cm' id' p a> y-~ eg to' cd p ^' oi le 5 

Sinto.-.- ootD^m.- .-incof^p oocQ»Tinin .-rvSjcoin X w 
oco.-.- o.-cooin cocofo^in cocoinooS mr^to^v ft 



in toh-to.-in «o y- 
t^ ptO"^5(D to to 
o egtJ)coo)^ in •- 



Soof*-cM .-.-opco h-CM^pp ^ 

r-toco pi-^ino) too^ioin cy 

scor^f^co •^cotoa)tD r^-c^r^oto to 

- to" in" cm" m" m" r*" co" p »-" 5" in" •»" p" rC ^' 

• * cor- pmi-too tOi-rttop t- 

.-CM oj^^torv. h-motort o 



■^ .- .- m in 

CD r>~ o g> (D 

© eg 00 O) »- 

S' in eg" cm" in"®''-' 

T- o ^ p 9 S 



-oin cotjjto.-.- 



eg eg CM f^ .- eg o 
_ coooinococDQ 
a)Coeg ■^fCDr--p«.(D o 

r- f^ to ^ ^ ^ 
to" in" o tj) in o) cj) CO t-" ^' q 



15 



§in .-cyppeo pmr^cyp ojoir^ego) .-inptn.- ^ in tocMincy^ tp 

CO 5PinP'- pcoegp© t^^'.-cop p'-pto5 0» iQ • p-wcye? m 

m coco^fttD winoor^ cocyeir^eo B^eqcMco t- co in* f^, ^. o*. 

o cd p eg" K 5 p' r^' .-' co" r-" cy" in" p in" iri co" --" 5" in p" o> r-' p to' ^" co" p" ^' o co' nT W' 

T- cMintoort Coprnf-K- ooo)c5iofj) cncooNo! ft'fco.-s'M cm3v»- co 

t- -i-t-i-t-CM CMOj.-CM'- '-■•-e-ji-r- T- — CM.-V- co^■r-r-r- cMi- 3 



♦- r^ aoeg'^TtDO) ■^cm 
Q ■.- CMr^i-^-t ino 
K ^ ejcooocDco T-T- 



, J> CO CM CM e 

> r- CO to CO ^ 

38" 5258S S!SR;3R SSfeSfc S2SSS RJS??" S 

^ .-.-.-.-.— .-.-^-^^•T-T-oof^'-r^-h-eg.- 1^ 





.-CMCO^in cor^cooio inoopm ocyin.-Ii: 
.- .- 1- 1- .- .- T- -^ T- cy cyp-j'"'^ .-wwwo 



(D<D<Da)(D (DlOaiSS StDtStDd] V'O'O'd; 
"O'D'OTJ'O "□"OTD'aX) TJ'D'DTJ'D Trccc^ 
ccccc c c c cz c c c c c a cdddc 




O'-cMco'* intor^coo) oinooo in___ 
■f-T-f-,-..- ■i-.-^.-.- cycyp'^in r^i-Siin.- 

iAWVUAtA tfiWWWV* t/itfimmW WWWWVi 



22 



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Individual Returns/1985 



23 



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■^'-tDOico co(oi--r-co LnotDino) inr-cnojco coO'-m'- 

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•30.557 
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•50.649 
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•23,194 


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•14,803 
•61.017 

66.367 
•34.107 

86,137 


230,264 
319,991 
421,529 
439,146 
660,961 


648,169 

1,074,709 

958,561 

537,877 

1,018,662 


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■•1,850 

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■5.207 
■24.093 


•13.606 
•6.681 
■19,159 
•14,298 
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73,323 
262,845 
307.503 
369.620 
604.208 


510.316 

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1,002.278 

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52.799 
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38,152 
52,600 
23,141 
10.266 
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"6,705 

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•58,211 

•33.603 

•7,915 


•8.308 

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•30.489 

•19.241 

•92.146 


297,859 
272.407 
686,123 
721.683 
1,246.934 


1.354.649 
2,238.226 
2,471.491 
1,888,046 
5,799,815 


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245,605 
233,373 
685,616 
647.726 
1.237.943 


1.344.785 
2,212,834 
2,462,329 
1,881,999 
5,781,938 
1,184,916 


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6.683 
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1.657 
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1,501 
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66.311 
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32.788 
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157.383 
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138.406 
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138,656 
47,189 
160,465 
169,887 
163,620 


119.164 
239.657 
267,292 
250.688 
132.564 


1,413.182 
1,098,703 
2,089,511 
2,098,601 
5,312,004 


3,631,890 
8,095,791 
6.311.662 
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107,737 


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64,724 
116,018 
139,663 
139,426 

94.771 


1,016,946 
927,446 
1,679,539 
1,814,236 
5,045,249 


3,553.369 
7,977,852 
6.242.012 
2,763,816 
3.454.443 
16,646,712 


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19,676 
16,140 
18,468 
19,766 
21.029 


25.087 
23.612 
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18,606 
33,064 


20,569 
17,185 
19,603 
37,497 
20.055 


33.119 
49.391 
52.686 
1 7.364 
45,867 


194,431 
198,389 
348,183 
377,410 
592,590 


297,022 

356,707 

128.050 

29.798 

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21.174 


1 1 .832 
16.812 
16,498 
30,922 
13,863 


27,933 
40,893 
46,469 
13,088 
39.747 


173.462 
187.681 
333.414 
368,343 
586,547 


295,398 
354,927 
127,753 
29,761 
11,928 
448.383 




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124,833 
95.963 
356.974 
104,065 


169.595 
156,844 
75,002 
343,243 
175,415 


154,122 
302,787 
335,450 
192,864 
252,684 


1.146.339 
1.309.220 
2.411,537 
2,350,232 
5,032,983 


4,818,380 
8,735,025 
7,474,246 
2,798,642 
3,996,902 


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•27,456 
76,683 
27,578 

192,782 
72,142 


136.942 
146.953 
■65.796 
233.653 
115.564 


136,406 
193.147 
229,763 
160,156 
225,020 


960,052 
1,134,450 
2,186.795 
2.148.215 
4.865.337 


4,783.777 
8.671.418 
7.436.606 
2.786.944 
3.961.874 
4,250,831 


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29,476 
32,820 
16.739 
49.303 
34,036 


42,480 
53,305 
50,578 
38,216 
49,076 


196,575 
173.274 
296.330 
274.952 
463.674 


242,351 

288,599 

113,550 

27,122 

10,760 


to 
eo 

i 


s 

CO 

co' 


•7 

■2,932 

■8.539 

■11.374 

■6.711 


•» CO CO o tr 

CM m CD T CD 

in CO o cn ^ 
CD' r^' cm' o co' 

• CM .- CM CM 


24.648 
30.780 
■15.223 
37.975 
27.594 


CM r- CD CM CD 

ID ^ CO in .- 
o i^' o cu' co' 

^ IT ■^ CO T 


178,277 
166,061 
284,350 
266,405 
467,667 


241,030 
287,288 
113,311 
27,079 
10,732 
351,612 


1 

S 

LL 


1 
1 


1 

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1 


I 


IS 


1 


•13.113 


■"2.904 

■6.981 

•32.654 

•10.972 

•50,656 


•10,274 

•2,420 

•18,468 

•13,843 


•1,488 

•5.916 

■432 

■16.199 


73,200 
■20,277 
41,504 
36,272 
68,340 


31,935 

39.802 

20.595 

7.432 

2.072 


to 


CM 
1^ 


■6.232 


•6.981 

•3.434 
•50.656 


■10.274 

■2.325 

■658 

•13,843 


• 1 .488 

•5,916 

•432 

•16,199 


•62,684 
•20,277 
•41,361 
35,272 
••137,983 


20,595 

7.432 

2.072 

141,358 


■5 „ 

il 

2 


g 


a 
in 


o 

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•7.179 


■3,002 

■2,839 

•447 

•9.361 

•13.907 


K8KS 1 

CD tM_ C0_ 1- 

iri <d' to' cm 


■2,228 

•6,678 
•1,192 
•2,229 


12,572 

■11.487 

9.847 

21.268 

9.840 


CO r^ CM cu o 
t- CD CO CM 01 
in CM CVJ CVJ 
•q-' CO' .-' 


n 


? 


■2,839 


•2.839 

•6,522 
•13,907 


•5,678 
•2.839 
•1.192 
•2.186 


•2.228 

■5,678 
■1,192 
•2,229 


■10,753 

■11,487 

■9.824 

21.268 

••17,464 


. » CM CM O O 

• • CO CM C31 in 

CM CM CO 

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■1.073 
■15,832 
•50,764 
■42,134 
■21,900 


•65,870 
•68,375 
•74.850 
•54.997 
•87.782 


•127,160 
•91,487 
•40,380 
•36,536 
•41.868 


211,165 
87,364 
370,907 
281,078 
362.676 


112.717 

101.993 

130,957 

3,676 

3,698 


C4 

in 
o 

CO 


^ 


1 M 1 1 


•■71 
■25,811 
■42,134 
■21,900 


•55,870 

•68,375 

•74,850 

••399,747 


... to CO 
... CO CD 

m CD 
S5 


211,165 
87,364 
370,907 
280,968 
362,676 


112.717 
•■236.497 

3,598 
172,581 


|l 


' 


m 

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cy 
in 
in 
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•2,839 
•11,366 
•5.840 
•2.839 
•7.731 


•1,501 
•10,018 
•21,926 

•8,618 
•14.747 


ID ID CD r- t^ 
CO O) O CM 'J 

in to OT 'T r^ 

h~" iri r-' co" ^' 

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a> r^ CO o o 
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cm" it" .-" cm' ai 


38.933 
33.233 
63.316 
37.871 
43,788 


S8SSS 

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in 
to 




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••2.841 

•14.746 

■8.518 

•14,747 


CD CD CO r- • 


: : : SS 


CO CO CD CO CO 
CO CO .- CM CO 
0> CM_ CO CO N- 

CO CO CO r^ CO 

CO CO CD CO 'S- 


7,174 
■■10,449 

123 
55,904 


m CD cn CD 

^' ^' ^" ^ 


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o o o o o 
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r $100,000 
er $200,000 
er $600,000 
er $1,000,000 

more 

urns, total . . . 












r $100,000 
er $200,000 
er $500,000 
er $1,000,000 
more . 


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r $11,000 
r $12,000 
r $13,000 
r $14,000 
r $15,000 


§8888 

o o o o o 
cd" r^" CD" ai o" 


88888 
o o o o o 
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o o o o o 
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00 . . 
$2,000 
$3,000 
$4,000 
$6,000 


8888§ 

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cd" < co" OJ" y~ 
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$1 under $1.C 
$1,000 under 
$2,000 under 
$3,000 under 
$4,000 under 


$5,000 under 
$6,000 under 
$7,000 under 
$8,000 under 
$9,000 under 


$10,000 unde 
$1 1 ,000 unde 
$12,000 unde 
$13,000 unde 
$14,000 unde 


$15,000 unde 
$16,000 unde 
$17,000 unde 
$18,000 unde 
$19,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1,000,000 or 


$1 under $1,0 
$1,000 under 
$2,000 under 
$3,000 under 
$4,000 under 


$5,000 under 
$6,000 under 
$7,000 under 
$8,000 under 
$9,000 under 


$10,000 unde 
$11,000 unde 
$12,000 unde 
$13,000 unde 
$14,000 unde 


$16,000 unde 
$16,000 unde 
$17,000 unde 
$18,000 unde 
$19,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1,000,000 or 
Nontaxable ret 



26 



Individual Returns/1985 



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Individual Returns/1985 



29 



OCMCOCDCO ooiCvjCM'T idt-'itcmcj cooO'^co i^r*-»-c^co tDi-cDcnr^ 

r-cD^cno iD'-coioco iD'^oicdoj i-cor^mco oi'^tO'-O) c«ji-a3(DO 

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CM CM CM eg' cm' 


cm" eg" cm" cm" eg" 


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CM ■<!■ CO r- CM 


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co' 


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cm' CD cri to" ai 
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CM CO ^ P- '- 


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CO in CD en 


h- I--, to tO_ CO 


in CM CO '- •- 


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1^ CD in 10 in 


trey eg ^ ^ 


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CM cm' cm' cm' cm' 


cm" eg" cm' cm' cm' 


eo f^" --' to" iri 




CM 

ID 




t-"cm" 


CM CM CM eg" cm' 


eg' eg' cm" cm" cm" 


eg" cm" eg" eg" cm" 


co" < ■-' CD iri 


■^ CM 






= 








1 


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■^ 1 1 1 1 


1 1 1 1 1 


1 1 I 1 1 


1 1 1 1 1 


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1 


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■* CO CO CO to 


CD ' 1 1 1 




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to' r~' co" ai 0" 

T- ■.- T- 1- CM 


iri 0" 0' 0" iri 


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c c c tz tl 


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■□ TD T3 "D -D 


t= c c c c 


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34 



Individual Returns/1985 





O 
■D 

O 

TD 

c 

g 

C 
OJ 

03 
W 
C 

g 
E 

s- 

c 
o 
E 

J, 
cu 
a 
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0) 

to 

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tTJ 

CI) 
0) 
CO 

< 


1 


1 


1 


g 2^ 

s 


8.267 

40.566 

84.036 

142.655 

363.441 


607.666 

812.182 

1,028,890 

1,500,338 

1,804,091 


2,025,224 
2,319,833 
2,627,659 
2,881,044 
3,304,026 


3,459,891 
3.527,201 
3,912,539 
4,044,912 

4,309,719 


21.538,185 
23,880,300 
51,568,159 
42.889,442 
57,829,175 


22,604,285 

30,506,264 
22,379,218 
10,063,763 
16,247,288 


n CO 

S i 

n tM 

m 
m 


•566 

11,652 

30,772 

93,687 

304,179 


548,947 
756,256 
987,844 

1,435,331 
1.747,276 


1,976,777 
2,270,814 
2,584,968 
2,851,577 

3.271,144 


3,418,540 
3,486,998 
3.878,077 
4,015.701 
4.269,801 


21,450.653 
23,817,094 

51,439,165 
42.854,583 
57,805,870 


22,591,180 
30,489.235 
22,377,415 
10,063,239 
16,245,004 
1,434.177 




Ii 


1 


a 
m 

a 

CO 


•^, 


(D in UD »- ■* 

CO r- CM CO r^ 

CD to CO r- ■•- 

CO CO -^ CO 

'-"nj" 


g|gS| 

CO CO oi iri CD 

CO en o o in 

CO CM CO CO CO 
CM C\i CM CM CM 


'- T O -^ CM 

CM CD CD CO en 

'- CM TT ^ T- 

ai^'- -r- CO 
r-- eo •- CM O 
r-_ r-_ CD tD CD 

CM CM CM CM cm' 


CM UO (^ CO CM 

CO CO CO •- cn 
T o r- 1- eo 
o" to" en" CO '-' 

CM OlO ^~ ^ 
CM CM CM CM* cm" 


■^ o o r- in 

r- ■^ (ji o in 
r- tM tD in in 

stsgg 

CO ^ in to to 
eo" h-* •-' cd' in 


CM tD 1- ■- tD 

o a> en CO oo 

S OCO ^ ^ 
OJ CD CM 


s s 

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CO 


C\J C\J f^ ,- (D 

CO en t3i CD 

^'CM 


in in tD CD to 
en r- f^ en ^ 
.- en CO t^ in 
•- o" r^" cm" ■^' 
00 CD 1- en r- 
■-_ •- CM p 1^ 
CM CM CM CM* CM 


CM 00 CM en ■- 
T- in en in o) 
•3- CO r- CD CO 
cm' cd" en" co' o' 
Cvj r- r-~ tJi 00 
r- CD in in in 
cy cm' rJ cm' cm" 


CO -7 M- ^ CO 
O S CO CO o 
co' ■<T co' '-' iri 
CO CD CO in '- 

Tt CM CM -- '- 

rg' cm" cm' cm' cm' 


■- p p p p 
to ^ ^ ^- iri 
OJ 00 "* 1^ -- 
CO ro ^^ to to 
co" h-" T-" co" in 


o ^ CM r- to <c 

to CD cn CO CD o 

o en in o CM m 
o" iri r-~' T- r^" rt 
to o ro TT T- W 
pen CM o 
■^ oJ" 




if 

l! 

C m 

1° 


1 
1 


1 




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CD 

to' 


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CO CO r- CD •- 
eo ■^^ r^_ to CD 
CM CO CM ^ in 

1- ^ C\J 


CM CO I-- CVJ -^ 

cn r- '- CM cn 
CD CO to CO in 

TT (D* T-' ai iri 

Tj- CO CM ■- 


SUM 
en 


1 1 11 1 


1 1 1 1 1 


1 1 1 1 1 


n CO 


1 1 1 1 1 


Mill 


Mill 


1 1 1 M 


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1 


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r-' co" T3-' co" ■^" 

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SUM 

r- 
co 


1 1 1 1 1 


11 1 1 1 


1 1 1 1 1 


(0 to 


1 1 1 1 1 


11 1 11 


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Mill 


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r--" co' I--' co" co' 


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m r- o cn CM 
r^ in CO CM 

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1 1 1 1 1 


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■d' 1 --T in 00 
CD • l^. ^ 






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p p p l^_ 

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3 
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CD 
co" 


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o en o r~- CO 
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co" cm" •-" ui cm" 


eo CO 1 '- •- 
CO in in 00 
iri -r-' .-" cd" 


1 tsss 

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co" cm" to" ■>*■" 


o to r^ o CM 
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to' co' CT> o> in 
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CM 


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p p p p 
CO •- iri CM* 


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1 • • 00 1- 


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to -- »- 1^ ■w cn 

n- 1-- to o 
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o 

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i 
1 


1 

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1 


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in 
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COCD 1^ .^ 


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•q- in •- CD CD 


CO <7) CD TT O 
h-_ p to (O 5 
O Q iri ci to 
r^ CT> O) in CM 


r- to O CM CD 

(J) ^_ en en S 
o cm' iri r^ to' 

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in r- rr en cj> 
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p O p p p 

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p p in p p 
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48 



Individual Returns/1985 



|i 



8 CO o CO '-■'5 h~ m (n ^ mcouigio oomrj^in ^ lo n r- m coioiocno n -n qcoqqco '^'-oiot (D y- rr a> ^ locof^wto (Mtonvui (ooimDO • 
0)pa>(0 oo^roo o)^-^-o)v ptoifiof^ ^corttOCT) inifto^h- »- ^ oooocti ocn^W'-in cp^ino>p (OmcyipiS f\iT-iAr«.oi uir^ai^h- K 
ogio^'- OOTO^tb ^ih'-csjoj oi^cn^»- cdcO'-cocb ^ooof^ in po ooiooo) oitor^cio ooicbh-o c\JcD»oc\jm (0(6>-ncb ^oiooN^ mi 



S5 QeDQ®0 qji-cO'-io CTirncor^O) (omeoi-i- tDQcy^m rtcococno* rt ■v oooQOoo f^-'-aoo*- r^r^m-^to mr-CMOcg »-(Dr«.<0(0 i 

^ pojpoji*^ (Di-r^tDin cnioic^i^ u)^cy»^r^ w<D<-oco oS'-r^i/i ^ ■«■ ooiooo) o>ojo)c\jco ncocnin^ •*c»3^9'- oooi-maS i 

M w ogiogJd qj'-^coQ^ f^«-'^<do) »-^tpoJ^Ni cdr^u^tricn r^f^iri-c-co n w bmoog? gioooito^' (Dcntdoo^ pjr^ourio oif^touSco i 

CO a> oir^inp)cocn^(NjcgcycMi-eMRii-eMe\j co O) 0)o>co^nmcncMCNjcyc\icMc\jcypij?? 



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r* Q 25QQO cNjp'^h-'^ ojtof^ooo a>oc\jco(o oipppp Oppcgp m co pQppp cO'-'-og) »-r^iopp oo^Jtoco oioooo ooocoo r* 
K CO pppocn <- in ^ io -^ cnjojOT'-ct) of^oopi cooooo ooocoo lo CO ooooo cr)CJO»-o oj^cvjiCc) -tfr^ooifo cooooo oooSo » 
ot c^J oooocT) omtoihcvj pijcDCNJor^ oicoajffio cooooo ooo — ci m c\j ooooo cno6'-'-a> r^c\j<'-r^ <b(xia){7>o cooooo ddO'-o in 



O CNJ QOQQ^ '-5C\ja)CM coco'-cijm T-^pytpr^ cvjppOO QQQCOid «e c\j OOOOO ^^csj^cp cvj'-epvo) OJ^c\jtDh- WOOOO OOOCD<D i 
K CD OOOO'- oeonno) t-h-cvuno) cnOTi-ftrj r^oooo oooacNj ^ to ooooo u> m a> <- 9> --009^5) r-.dS'-*rj r-oooo oooffloj ■ 
fC ih dddod iri'-copto (Or^cvjoiai '-cocogi'- r^dddd ddO'-d e ui ddddd r«.triirid'- ndcopoi r«.ebcoo)*- ^^dddd ddd^d 



Sifi S5222S t:2Q°2 H'^Q^'O 2"^r:'^2 r^qjcv'-cn totoincai oi cc ioopco eocootos loomoiuj mojcjooflp (DcnjcO'-co cp-'^-opg? • 
<o ppOTipcy prtyN;0) ^^cq<pt- QOLopr»A ^©cocoin cyfipjan ot (6 oooom oioior^rt coocsjincD oncoSo inr-coeoin txioortwft # 
r^ g ddgid^ j-ebtdcricj cjcjerj'-^evj cjpj^cjcy iriiri^^cn p»-^(btciin r^ O) ddddoj ojsjdf^r^ i/itoiricvjcij co^^cviw lou^^^n r-^^cD(Dio « 



ot uj ppooo^ o^cotor^ (D'-'-ffl'- 0)r^cog>r«. r^qjoioo cctMmcotp in in oopoco cocopr^^ cpCMinov coh-c\j'-^ ^»-P*-P cocnjcopj(D to 
* (O ppa)Oy coojco'-^ '-iDO)00> oocooJOJO ■^iH^oro ooiSoBoi ui co ooooo) moiotoco 5'-'-r«-in oopJ'-i- intoi^oco ooincjai ra 
«>: oi ddgjdd oitd'^N^ ^^•-^doJ 0^001-^ ^^c3-*cvj co-^iDto-* r^ oi ddddoj dddcopj pjcoridd ^ oi -t^ ^ ■^ -v xr n ^ c\i (b-^uitov uj 



f** 9i oroQ'^'- cvjT-cjpcM g)CT)r*-ino to^com^ ^-cy.-fv'T c\j{do— cy p co proocMcn <DfflCM^ca pmoiogco P'-o^5 oO'^toO'^ pjoiO'-p-* h» 
CD CO OOitor^^ f^copjto'* 0> •« en -^ y- ift'-r^O'v •-inrO'-^ in^CMcoro K co oor^iO'- cypoO'-O) 2o)'»cvjr». Sf^'-OO OrtCM'-'* mooJcoco o 
»^ tp dgjgjpoo i/)pjco«-'~ dr-cvjo-- --c\icsjc\je\i ihin'-tuoco (O-^ihoicvi ^ 00 oojoaj-v dinodiho) tricsjco^'^ t-cgrjc\jc*j uiiri^ujco (b^irioioj «j 



So coioc\jr-m rtcoiO'-'- ■-■vminm lor^mojo oocoCTi-g'fD w^^cn^ 
p ^0)N-a3m rtcoin---- pi^cocsi'- irtmr^O)© inininajt^ Ao^h 
00)01 aocoo>scb cocoobcbo) c^coCMcvi*- cocricb' 



h- p ojirjocoo m^i^ — ED oi-qor^co cm^^co-- oifMp'^'r^ Ui y- m -^ tn » 
O in y- oi r^ inr^ cyinpco® (oui — (Dto r^rtO)^*- miD(0<ftr^ ino-^r-i^ n 



CD O) ocor--.o)aj m'^mi-cy (Dr^tototn ■^cytoo© r*.^incot^ r-»-'^o)p o m pcouiin'- g>c\jeoeoco mmcouim co'-oi'^tD conc\jioc\j _..,_.. 
o o) oincoino oococco) inTr-co-- ^^t^'^CNj r^t^-'j-inr^ o^co'^to n o omtoN-co oioococn oicmo-wo) mo^eocj i^0)0<or^ '-inoo 
e^ CO oi-cvjino »-cof^QO<b coooo>o di-odi- ^lo^irico i^cvid^--- m d o^cytgco copoooeo dtMCsjod dcvi^d*- ■^V'^iocd r-cg^-rw* 



Is 



;5a: 



cocotoinin mr-cof^r- h-i^r^r-i"^ n nc\iC\i y- cocjtor 



O'^rcocop c\jO)CD'-<D r-mni^O) iococD'^cnj '^lomcpco r* 

JCOOJOO COtD'-COeO COCOO)COOJ CNJCVJCOtDtD CMCO'-in'^ K 
doJoir^r- i^tcr-coo) (ocoesicj'.- tr)cy<£>r^d m 



o (O c\j 00 o 
^ in in to (D 
-^ tOCOCOfOCO tociciod rjtococoto 



■ r^r*.i~ij- yf CO rt o oi 

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■N-cvjcgco O^CNj'-r- "-cooih 



rco cocococMcvj c^coococo cococicoco T— T-1— I— o c\j»-Tr" 



rco cococococo cotocococo cococococo t-i— ^1— o (vj^-^^o m 




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T-, r-~ V a; HI m 






Individual Returns/1 985 



49 



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ppppo ppppp opooo ppopp poo^p c\joppp 

oc3odc3 dcDOCDO ddodd ddddd dddcdd 'Toiojooiri 

oi CO lo CO CO CM 



CO OOOOO OOOOO OOOOO OOOOO OOOCJO OlOJOCO^ 

^ ppppp opppo pppoo OOOOO ppptpo cycvjp*-^ 
CNJ ddddcD odddd ddcJdd doddd dddjr-d P^S^S^ 



ooooo ooooo ooooo ooooo OOOCMO OlOJOCO^ CO 
ooooo OOOOO OOOOO OOOOO OOOCDO CNJCVJtO'-^ V 



at CO ojcsjtDOj'- oincMC>jo> r-r-.0)in<D cnoD-^eno r-cvjinmco ocor-cMh- n -- toocoinco o-g-m'-co cooitD^-r;-; "^tSS^tl SP'Si^iS ™JSSJ2S !£ 

o S Sr^cq-^O) (pr^i-"i^i=-^ pq^tn-S^ (O^inpaco ^'-r^-r-.r-. ptpcopcn o m cp--c\jcpin ptoppcM '--^pcop r-.-^pT-Tf Trr>-p--p ^cpoppcn — 

o 1-^ cocn^(b(b oitD-^cdcd iricb'-^ui'- tocD'-c\iiri cj^cdt-^i^ cd^cocd'- e^ co iricdcdod 'Otr'"^^ codtn^cd dd-i-^co ---rocbcor- cotj-coco'- m 

"'-co'V'a-cMCyojcvjcococMCviCDCorgcocytDojcMCsj^-^m'- — n, m r^ .n r^ 



T- cgcocntDh- mco-^coco co'^tc 



J *!■ CM OJ CM 1- r 



CM ifi tocococnto Kt -^ aumn oj t^t^ co t- tSt^Cit;^ ^'^SSISI ^S^EPfX 

u) ifi inTttD'-cj ^-f»-mo^ T-ifjppio co^oopr--; lOtpoocqcNj cMp^^^io 

w (D cDoidcocd d(bio<oco cocdi^co'* ^obcoioifi tbcd^^co ^cyr^oo 

CMC>dCM-i-'-eMi-i--i-'«-'-->-t-'-'-'-'-'^'-'- C^ 



Bc^-^j-'^i- CMOcncoco tDtDcoo-r- cgtor-r-1- coc>o'«fOir^ _ 

^pp ^ppT-i- c\joh-r-co coi-ppco cMp^h-;ir) in 

(bdcooJcT) iricocvjr^f^ r-^coccicdai t^r--^iriirico ^cMi^dd w 
uicoeoojcMCJCJCvji-'-i-'-T-''-'- "M 



CM ttcocococo ■<3-cocmcm'* ^lotDCsjco ooococD'sr cor-o-^co t^ o> r^ r^ -r- lo to poCMr>r- nCi'^Q'^ SS'~'*3 ?3'^t:^i; JIP'SPSJ S^tlt;?;;; 

CO o-«^ti.ri.cy ^oiLOco? r--ocoi-S mcocomco -rrocooo) '-(D'^cdcd o> o So^-oi-^ coor--.cDr-- p-^^-^p p'-p-'rp cMh-ior-^cb ptp-^pp 

1-^ T^ aor^ r^ in oicor-dd cdcod'-co cocdr-dcvi aidcd-r-tri cococotOT-^ r^ ai d dr^ air^ Q^^-nt^ ?5^^f^f^ i-r^cMTfoi ooGO''-ifi tocococD-- 

(or-.ininco'^r^cMCMCMCvjCMCMCMCvjcM'-oj'-csjoj T- 1- CO r-cnto 



rCOCM COCOCMCMCM CMCOCMCMCy t-^ r- 



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See 

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^ Ouiotricvi o>cor~-T-o cyocgiriTr '-T-r^cjtb r^ocdr^co cgtb^esi'- a ^ oioococvj mcoh-^o Pvjocviiri-. ^^h~c\J(0 h-oc6r^cd tvitb^cO^ o 



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c\j ooooinevj incM^-CMto moui^iD i-tocMcor- CMCOOr^O) ^o^tncvj csi •- oor-co-- ootoenoo ocar- 

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22 r- — cNjift'- 



Individual Returns/1985 



51 



C\J >- •'T CD O O 



7- t^ T- ID r^ f- COCDOJCMOl '-OlOOtD CMCOPJi-CO ■■-r-P— "-CNJ i-CO!^OJO in 

■- "stomojtD inr^tpinco ^rc^^-^co ^a-mmtoio ^mi-ioo ^r^cotrjcp oo 
■^ ■tyr-tDr-'^T cdrjcorjcn cocotricotn cnrioococo i-^t-i-t-.- cnJi--*"c^o ^ 



CO cDcnoocvjco ncDcooo oO'-'-- .,.-., ,., -. 
, txj (Dr^r-'^co rjcocococo cococorico cocococriro -r- 



^ oiO'-'-f^ (M an <ji i£> Gi coa)CNJO)c\j n co incntocoi— ooidcnjco ocji^r-h- cor^^^TO c\icoo)f*~0} ^ocoooo co 
1- cvjcoco-^eo cO'^O'^rtD ocD'^un-^ w (d cMcoomm mm-^i-p i-i-t-t-i- cvjcoco'^'^ co'^, p-^tp pf*-'<j;to-<3' (p 
rn mrhrnirirn t-t^i-^^o cyT-^-tT-TTo o CO crioJcvJTrtri cococoricd cdcdcopjco cococococo ■r^T-'i-T-^ci c\i'-'V"<j-o m 



PS in OLnoD-^jo camoair*- ■toooo ooooo ooooo ooooo oo co ooooo ooooo ooooo ooooo ooooo oogoo 

CO O) tocncoCT)!^ c^cDr--ri.i- inopoo poooo ooooo ooooo oo co oopoo ooopo popoo poooo oppoo ppooo 

ui to pvi^'-oiri co^cdtj-cj f~-oooo ooooo ooocici oocioo t- '- ooood ooooo oocioo cicicioci ooooo oocioo 

T-rrC\ICMCM^-.--^^-^CMCM OiCD 



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5 £ 

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in CD ooO'-o cor~-r-oico r-coor^o ooitoiooo ooicoooi h-cDOcDco 

in CM ooocoo o>cocnr-a) ncoooim or-'^oocvj r-p'-cDco i-o-i-ojo) 

A ^ ooocbo r-~a)aJ'-cr> r-oooici oaJr-~'-ir) or^O'-r- aicdr-^coaJ 

CD CO cor^oiaDoir--m ?)CD tDCDf*-cocDC\jcoc\j-^CNJCO'*nco 



■^ OOOOO ooor^oico cocoor-o ocntDCMco ocooiotD r-cDcococo m 

ID ooooo oioaii^oi r*-coooiin or>-tDc\joj r-^iootDun T-T-cocNip * 

oi ooooo f-^ocri'-O) cbcooaiai ocor^coui ococoi-r^ cnod^-cbcn |sJ 

in CO oicoocoun oico tcicDr^cococMcocM'-c\jco'3-nnp> 



o> '- ooocoo coinr 



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CO C31 ^ouocDT toaioitDOi CDT-CD^h- rrr-cMOir--. r^incocoo) ttcoocmoi 
pj CO lopppirt inpi-inm co^'-^ifi i---i-;if)c\j^ ^-Tf^cor*- ^rcopo^ 
r^ ai oco^ooj 0)0)000 ooo^o O'— Oi— •- -^lOTr^co ^corvir^"- 



(D (DCOCOCyCM lOTCOPJp tOptDOpcp (Dt-COQCM CO'-fOO'- ^•-r-COCM (p 

r^ lDO^^r^co tDdir^cop r^oitqiJnip <DCD^oin l^Olp^-^^^) ^0)T-(pcsj e 
CO tDOoicdr-^ r«»it--ic6cdod cdcdcdoico cocbodaicd cococococg Tfcocvjcd'- t^ 



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CNi^i- oo)0)OCT> oJoioioicD co^rcocory ■^cocvitb'- c>i 



-■^ CDCOCODCO COCOCOCOCO COCOCOCOCO ^^T-T-T- CVJ'-'^COO o ^ 



iritD(Dr--Tr cbcocococo cococococo cococococo i- t~ t 
c\j ■.- T- 



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o CO CTJCvicg-Tfco cricocococo cococococo cococococo ^^*-T-0 C\J^-* 

C\J UD '- '- 



onooj w CO incntDcO'- ootDOJco ocyr-r-r- cof-.-^-g-o CNjcocnr-ci ■^jocoocnj 

r«~^(OTj cj <£) cNjpoinu^ loio^'-p ^^^^t- csjcocO'^-^ co-^o^to o^-^u^-^ 

3 CO a)OJC\i^CO cococococo cococococo cococococo ^^'-'-O CVJi-T-q-O 

OJ CD -- 1- ■- 



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■^ coO'-cyeo locDLOOoj ■^j-oj'-o)'- mc\jt3-c\jcD o0'-oc7>-- cDco-^co-* ^ T coO'-ojco mcDinooo rrcTi'-a)'- inco-tjooco cD'-pp'- pcn^co'^ 

■<3- iricDT-cnin cri'-cDinr-- oiP-inif)*- 0'-c\ii--T cdocriTrco cbmcocvi'- m -^ incD'-ajm cTi--cbinr- o)f^i/iir)'- 0'-c\jt-tt cdcbcj>*=r(X) couicocvj'- 

c\jma>coh- c3icomr-cD Tr^CDcor- Lnr*-mincoc\j^'-'- cvjiocncor^ cjiooior*-to ^r-cDcnr-^ mr— ir^inco c\j^'-'- 



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56 



Individual Returns/1985 



Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



Size of adlusled gross income 



















Unempioymeni 






Salaries and iwages 


Interest received 


Dividends in AGI 


compensation 


Number of 
returns 


Adjusted gross 
income 














In AGI 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Numbef of 
retums 


Amount 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


18,124,702 


238,521,921 


17,795,378 


236,143,671 


6,506,368 


4,997,436 


663,511 


309,115 


968,672 


951,617 


437.206 


256.992 


352,036 


211,188 


113,560 


41.486 


•19.873 


•4.318 








638.775 


947.965 


599,029 


852,203 


161,823 


86.220 


31.229 


13.800 


_ 





814.793 


2.051.078 


777,886 


1,856.198 


232,798 


195.738 


•14.195 


•5.763 


_ 


_ 


735.301 


2.579,459 


712,589 


2,408,999 


195,891 


167.524 


•19.873 


■11.092 


•2.839 


•312 


894.285 


4.014.142 


846,022 


3.654.755 


258,349 


327.161 


51.102 


33,236 


•2.839 


■7,804 


826.149 


4.529.508 


786,403 


4.164.316 


261,188 


341.753 


28,390 


27,902 


•2.839 


•5,130 


914.158 


S.938.879 


891.446 


5,648,318 


269,705 


311,765 


•22,712 


•12,917 


•5,678 


•4,284 


851.703 


6.381.545 


834.669 


6,106,872 


232.798 


286,679 


39,746 


28,012 


_ 


_ 


931.195 


7.912.354 


925.517 


7,662,284 


278.222 


309,349 


•17,034 


•9,911 


•2,839 


•633 


885.768 


8.423.191 


882.929 


8,299.615 


244.154 


174,391 


•8,517 


•106 


•8,617 


•3,708 


817.633 


8.572.388 


814.794 


8.426.477 


252.671 


200,081 


•25.551 


•8.077 


•19,873 


•12.290 


823.310 


9.450.988 


817.632 


9.265.380 


266.866 


235,992 


•17.034 


•2.791 


34,068 


17.528 


658.650 


8.; .'3.958 


658.650 


8.177.585 


204.408 


91,529 


•19.873 


•6.209 


36.907 


20.361 


738.140 


9.954.423 


738.140 


9.863.288 


229.959 


99.178 


•17.034 


•3.263 


70.975 


47.670 


695.555 


10.075.392 


695.555 


10,036.938 


229.959 


91 .089 


•25.551 


•14.382 


62,458 


37.560 


660.831 


10.231.956 


660.831 


10.182.615 


280.405 


147.160 


• 1 1 .356 


•5.005 


62,468 


60.031 


536.571 


8.834.721 


536.571 


8,741.741 


190.213 


110.091 


31,229 


15.382 


39.746 


57.053 


507.526 


8.884.310 


507,525 


8,753.565 


195.235 


200.230 


•8,517 


•3.943 


48.263 


42.914 


532.191 


9.845,103 


532,191 


9.766.005 


226.235 


129.341 


37,778 


25,026 


62.468 


59,616 


467.951 


9.105.348 


467,951 


9,064.888 


236.050 


100.835 


26.421 


4.754 


54.369 


54,499 


1.709.144 


38.110.942 


1,709,144 


38.068.526 


755.255 


458.402 


72.031 


27,252 


244.481 


311,229 


1,025,911 


27.978.404 


1.025.911 


28.265.234 


545.698 


367.117 


54.572 


16,532 


102,597 


104,420 


864.386 


29.248.248 


864.386 


29.563.252 


532.601 


416.705 


63.299 


18.247 


82,946 


81,413 


157.571 


6.970.630 


157.571 


7.103.629 


112,345 


107.622 


20.694 


11.203 


21,522 


23.163 


13,003,146 


214.850,833 


12,886,747 


213,269,980 


5,455,956 


4,186,208 


561,434 


256,367 


962,994 


949,539 


•2.839 


•8.347 


•2,839 


•8.347 


- 


- 


- 


- 


- 


- 


184.535 


688.540 


173,179 


622.022 


82.331 


70.561 


•5.678 


•2.742 


•2,839 


•312 


383.265 


1.730.646 


360,553 


1.522.996 


167.501 


175.507 


39.746 


29.347 


•2,839 


■7,804 


357.714 


1.967.719 


320,807 


1.641.853 


181.696 


297.397 


•22.712 


•25.378 


•2,839 


•5,130 


377.587 


2.453.935 


360,553 


2.219.825 


190.213 


253.506 


•17.034 


•9.445 


•2.839 


•2,839 


400.302 


3.010.667 


388,946 


2.851.396 


139.111 


175.950 


•25.551 


•20.446 


_ 


_ 


607.549 


5.151.952 


601,871 


4.909.558 


238.476 


288.601 


•14.195 


•9.332 


— 


_ 


655.809 


6.245.519 


652.970 


6.118.616 


218.603 


1 70.658 


•8.517 


•106 


•8,517 


•3.708 


743.819 


7,803.266 


740.980 


7.653.605 


244.154 


199.752 


•25.651 


•8.077 


•19,873 


•12.290 


792.081 


9.092.428 


786.403 


8.906.244 


264.027 


235.958 


•14.195 


•2.325 


34,068 


17.628 


630.260 


7.868.083 


630.260 


7.821 .004 


195.891 


90,550 


•19.873 


•6.209 


36.907 


20.361 


726.784 


9,803,470 


726.784 


9,709,286 


229.959 


99.178 


•17.034 


•3.253 


70.975 


47.670 


684.199 


9.908,164 


684.199 


9,868,412 


229.959 


91.089 


•25.551 


•14.382 


62.468 


37.560 


657.992 


10.186.605 


657,992 


10.137.265 


280.405 


147.160 


•11.356 


•5.006 


62.458 


60.031 


533,732 


8.788.508 


533,732 


8.694.452 


190.213 


110.091 


31.229 


16.382 


39,746 


57.053 


507.525 


8.884.310 


507.525 


8,753.565 


195,235 


200.230 


•8.517 


•3.943 


48,263 


42.914 


532.191 


9.845.103 


532.191 


9.766.005 


226,235 


129.341 


37.778 


26.026 


62,458 


59.616 


467.951 


9.105.348 


467.951 


9.064.888 


236,050 


100.835 


26.421 


4.764 


54,369 


54.499 


1.709.144 


38.110.942 


1.709.144 


38.068.526 


755,255 


458.402 


72.031 


27.252 


244,481 


311.229 


1.025.911 


27.978.404 


1,025,911 


28.265.234 


545.698 


367.117 


54,572 


16.532 


102.597 


104.420 


864.386 


29,248,248 


864,386 


29,563.252 


532.601 


416.705 


63,299 


18.247 


82.946 


81.413 


157.571 


6,970,630 


157,571 


7.103.629 


112.345 


107,622 


20.594 


11.203 


21.522 


23.163 


5,121,556 


23,671,068 


4,908,631 


22,873,691 


1,050,430 


811,230 


122,077 


50,727 


■5,678 


•2,078 



All returns, total 

Under $1,000 

$1 ,(XX) under $2,000 ... 

$2,000 under $3,000 

$3,000 under $4.000 

$4,000 under $5,000 
$5,000 under $6,000 

$6,000 under $7,000 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 
$10,000 under $11,000 
$11. 000 under $12,000. . 

$12,000 under $13.000.. . 
$13,000 under $14,000. . . 
$14,000 under $15.000... 
$15,000 under $16,000. . . 
$16,000 under $17,000, . . 
$17,000 under $18,000. . . 

$18,000 under $19,000. ., 
$19,000 under $20,000. . . 
$20,000 under $25,000 . . . 
$25,000 under $30,000 . . . 
$30,000 under $40,000 . . . 
$40,000 or more 

Taxable returns, total . . 

Under $1,000 

$1,000 under $2.000 

$2,000 under $3.000 

$3,000 under $4.000 

$4,000 under $5.000 

$5,000 under $6,000 

$6,000 under $7.000 

$7,000 under $8.000 

$8,000 under $9,000 

$9,000 under $10.000 

$10,000 under $11.000... 
$11,000 under $12,000 . . . 

$12,000 under $13.000... 
$13,000 under $14.000... 
$14,000 under $16,000. . . 
$15,000 under $16,000 
$16,000 under $17,000 
$17,000 under $18,000. . . 
$18,000 under $19,000 . . , 
$19,000 under $20.000.. . 
$20,000 under $25,000 . . . 
$25,000 under $30,000 . . . 
$30,000 under $40,000 . . . 
$40,000 or more 

Nontaxable returns, total 

Foo[note(s) at end of [able 



Individual Returns/1985 

Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income- 
Continued 

(All figures are estimates Ijased on samples— money amounts are in thousands of dollars) 



57 





Stalutory ad|ustment3 


Contributions deduction 
for noortemizers 


Zero bracket amount 


Size or adjusted gross incofne 


Total 


Payments 


toanlFW 


Deduction for working 
mamed couple 


Number of 
rstums 


Amount 


Number of 
returns 






Numlwf of 
returns 


Amount 


Numtier of 
returns 


Amount 


Number of 
returns 


Amount 






(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 




4,151,333 

•5.678 
•14,195 
•17,034 
31,229 
51,102 

65,297 
56,780 
119,238 
116,399 
127,755 
119,238 

139,111 
119.238 
170.340 
186.718 
144.789 
146.972 

197,189 
161.339 
820.745 
635,189 
578,440 
127,318 

3,884,467 

•5,678 
•5.678 
•5.678 

34.068 
39.746 
62.458 
88.009 
116.399 
113.560 

136.272 
113.560 
167,501 
186,718 
141,950 
146,972 

197,189 
161,339 
820,745 
635.189 
578.440 
127.318 

266,866 


3,880,119 

_ 

•4.259 
■6.621 
■8,469 
8,815 
9,593 

38,406 
40,019 
69,822 
54,628 
74,538 
70,702 

71,727 
58,966 
104,577 
162,855 
89,545 
116,342 

134,886 
119.628 
754.466 
774.898 
831,369 
274,988 

3,813,280 

■7,098 
■5,008 
■2,038 

31,680 
37,126 
55,539 
47,567 
70,458 
69,626 

70.041 
55.917 
103.280 
162.855 
88.469 
116.342 

134.886 
119.628 
754.466 
774,898 
831,369 
274,988 

66,839 


1,091,427 

■5,678 
■2,839 
■5,678 
■5,678 
■2,839 

•25,551 
•22,712 
36,907 
31,229 
45.424 
34.068 

34.068 
■25.551 
31.229 
58.963 
39.746 
30.573 

43,883 
31,870 
183,357 
178,989 
157,162 
57,433 

1,080,071 

•5,678 
•5.678 
•2.839 

■25.551 
■22.712 
34.068 
31,229 
45,424 
34,068 

34,068 
■25,551 
31,229 
58.963 
39.746 
30.573 

43.883 
31.870 
183.357 
178.989 
157.162 
57.433 

•11,356 


1,748,350 

•4,259 
■5,678 
•7,098 
•5,008 
•1,420 

•30,292 
•32,367 
53,356 
35,752 
51,074 
47,707 

39.241 
•23.592 

44.714 
109,775 

42,446 

54,695 

61,275 
42,919 
274,879 
326,490 
316,538 
137,777 

1,732,025 

•7.098 
•5.008 
•1.420 

•30,292 
•32,367 
46,968 
35,752 
51,074 
47,707 

39,241 
•23.592 

44.714 
109.775 

42.446 

54.695 

61.275 
42.919 
274,879 
326,490 
316,538 
137,777 

•16,324 


3,310,202 

•11,356 
•11,356 
•25,551 
48,263 

39,746 
34.068 
82.331 
85.170 
82.331 
88.009 

107.882 
93.687 
141,950 
132,777 
105,043 
121,421 

155.489 
131.652 
681.043 
532.599 
493.311 
105.167 

3,054,692 

•2,839 

■8,517 
■17,034 
28,390 
56,780 
70,975 
82.331 

105.043 
88.009 
139.111 
132.777 
102.204 
121.421 

155,489 
131,652 
681,043 
532,599 
493,311 
105.167 

255,510 


2,131,769 

•943 
■1,371 
■3,807 
8,173 

8,114 
7,651 
16,466 
18,877 
23,464 
22.996 

32.487 
35.374 
59.863 
53.081 
47,099 
61,647 

73,610 
76,709 
479,588 
448,409 
514.830 
137,211 

2,081,255 

•619 

•1,388 
•4,758 
8,571 
11,816 
19.385 
21.920 

30.800 
32.325 
58.566 
53.081 
46,023 
61,647 

73,610 
76,709 
479,588 
448,409 
514,830 
137,211 

50,514 


7,123,334 

•19,873 
•25,551 
116,399 
113.560 
193.052 
244,154 

309,451 
312,290 
346,361 
340,680 
346,359 
349,197 

303,773 
312,290 
295.256 
325,829 
249.832 
280,405 

260,089 
260,287 
912,417 
589,355 
515,140 
101,734 

6,180,786 

42.585 
119.238 
147.628 

178.857 
150,467 
252,674 
255,510 
317,969 
329,324 

286.739 
312.290 
292.417 
325.829 
249.832 
280.405 

260,089 
260,287 
912,417 
589,355 
515,140 
101,734 

942,548 


1,196,247 

•994 
•786 
6,612 
7,609 
25,108 
27.464 

37.651 
47.110 
47.142 
65,956 
52,428 
56,485 

48,169 
49,248 
57,493 
48,921 
29.815 
60.612 

46.097 
43,526 
175,121 
122,795 
116,834 
22,272 

1.064,203 

2,183 
11.759 
16.719 

21,426 
24,336 
33,046 
37,463 
47,939 
52.499 

46.227 
49.248 
55,363 
48.921 
29.815 
60,612 

46,097 
43,526 
175,121 
122,795 
116,834 
22,272 

132,045 


16,929,483 

309,451 
576,317 
644,453 
843,183 
792,081 

908,480 
846,025 
931,195 
882.929 
817.633 
823.310 

658,650 
738,140 
695,555 
660,831 
536.571 
507.525 

532.191 
467,951 
1,709,144 
1,025,911 
864,386 
157,571 

13,003,146 

■2,839 
184.535 
383,265 
357,714 

377,587 
400,302 
607,549 
655.809 
743.819 
792.081 

630.260 
726.784 
684,199 
657,992 
533,732 
507,525 

532,191 
467,951 
1,709,144 
1,025,911 
864,386 
157,571 

3,926,337 


44,816,851 






$1 000 under $2 000 


141.939 


$2 000 under $3 000 


649,061 


$3 000 under $4 000 


1,059,827 


$4 000 under $5 000 


1 ,680,095 


$5 000 under $6 000 


1,761,696 


$6 000 under $7 000 


2,187,907 


$7 000 under $8,000 


2,123,003 


$8 000 under $9 000 


2,478,332 


$9,000 under $10,000 

$10 000 under $11, 000 


2,366,403 
2,270.828 


$11, 000 under $12,000 

$12 000 under $13 000 


2,284.603 
1,817,592 


$13,000 under $14,000 

$14 000 under $15.000 


2,038,970 
1,979.209 


$15000 under $16000 


1 .889.389 


$16 000 under $17 000 


1.538.057 


$17 000 under $18 000 


1.477.535 


$18,000 under $19,000 


1.570.242 


$19 000 under $20 000 


1.407,412 


$20 000 under $25 000 


5,335,835 


$25 000 under $30 000 


3,319,242 


$30 000 under $40.000 


2,886,897 


$40 000 or more 


552.780 




37,388,230 


Under $1 000 




$1 .000 under $2 000 


_ 


$2 000 under $3 000 


■5,025 


$3 000 under $4 000 


432,465 


$4 000 under $5 000 


901,155 


$5,000 under $6.000 


861,012 


$6 000 under $7 000 


937,409 


$7,000 under $8,000 


1,009,783 


$8 000 under $9 000 


1 .569.406 


$9,000 under $10,000 


1.731.393 


$10 000 under $11 000 


2.079.172 


$11,000 under $12,000 


2.203,121 


$12 000 under $13 000 


1,743,633 


$13,000 under $14,000 


2,005.299 


$14 000 under $15 000 


1 ,948,803 


$15,000 under $16,000 


1,882,603 
1 ,528.007 


$17 000 under $18 000 


1,477.535 


$18,000 under $19.000 

$19 000 under $20 000 


1,570,242 
1,407,412 


$20 000 under $25 000 


5,335,835 


$25,000 under $30.000 


3,319,242 


$30 000 under $40 000 


2,886,897 




552,780 


Nontaxable returns, total 


7,428,621 



Foolnote(s) at end of lable 



54 



Individual Returns/1985 



Table 1.5— Form 1040EZ Returns: Sources of Income and Tax Items, by Size of Adjusted Gross Income 

(All figures are estimates based on samples—money amounts are in thousands ot dollars) 



Size of adjusted gross income 



Number ot 
returns 



Adjusted 

gross income 

less deficit 



Salaries and wages 



Number ot 
returns 



Interest received 



Number of 
returns 



Contributions deduction for 
nonitemizers 



Number of 
returns 



(2) 



(4) 



All returns, total 

Under $1.000 

$1,000 under $2,000 ... 
$2,000 under $3,000 . . . 
$3,000 under $4,000 . . . 
$4,000 under $5,000 . . . 
$5,000 under $6,000 

$6,000 under $7,000 , . 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 
$10,000 under $11,000. . . 
$11,000 under $12,000. .. 

$12,000 under $13,000 . 
$13,000 under $14,000 
$14,000 under $15,000. . . 
$15,000 under $16,000. .. 
$16,000 under $17,000. . . 
$17,000 under $18,000 , , 

$18,000 under $19,000 
$19,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
$30.0000 under $40,000 . . 
$40,000 or more 

Taxable returns, total . . 

Under $1,000 

$1,000 under $2,000 . . . . 
$2,000 under $3,000 . . . 
$3,000 under $4,000 . . . 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 
$10,000 under $11,000 
$11,000 under $12,000 

$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 
$15,000 under $16,000 
$16,000 under $17,000 
$17,000 under $18,000 

$18,000 under $19,000. . . 
$19,000 under $20,000. . . 
$20,000 under $25,000 . . . 
$25,000 under $30,000 . . 
$30.0000 under $40,000 . . 
$40,000 or more 

Nontaxable returns, total 

Footnote<s) at end ot table 



1.277.550 
1.689.205 
1.533.060 
1.388.271 
1.149.795 
985.133 

868.734 
885.768 
891 .446 
843.189 
715.430 
550.766 

559.285 
451.401 
488.308 
360.553 
266.866 
272.544 

306.612 
215.764 
539.162 
224.831 
61.122 
•4.365 



692,716 

1,149,795 

985,133 

868,734 
885,768 
891,446 
843,189 
715,430 
550,766 

559,285 
451,401 
488,308 
360,553 
266,866 
272,544 

306,612 
215,764 
539,162 
224,831 
61,122 
•4.365 

5,195,370 



129,165,574 

741.419 
2,546,821 
3,802.162 
4.835.109 
5.173.413 
5.412.091 

5.650.411 
6.633.437 
7.597.655 
7.975,408 
7.495.787 
6.318.067 

6.998.719 
6.091.353 
7.078.391 
5.593.213 
4.405.941 
4.763,004 

5,670,102 
4,197,663 
1 1 ,858,962 
6,117,370 
2,020,603 
•188,472 

119,819.595 



1,232,126 
1 ,689.205 
1 .533.060 
1.388.271 
1.149.795 
985.133 

868.734 
885.768 
891.446 
843.189 
715.430 
550.766 

559.285 
451,401 
485.469 
360.553 
266.866 
272.544 

306.612 
215.764 
539.162 
224.831 
61.122 
•4.365 



2.579.532 


692,716 


5.173.413 


1,149,795 


5.412.091 


985,133 


5.650.411 


868,734 


6.633.437 


885,768 


7.597.655 


891,446 


7.975.408 


843,189 


7.495.787 


715,430 


6.318.067 


550,766 


6.998.719 


559,285 


6.091.353 


451,401 


7.078.391 


485,469 


5,593.213 


360,553 


4,405,941 


266,866 


4,763,004 


272,544 


5,670,102 


306,612 


4,197,663 


215,764 


1 1 ,858,962 


539,162 


6,117,370 


224,831 


2,020,603 


61.122 


•188,472 


•4,365 


9,345,979 


5,149,946 



128,710,873 

724,856 
2,517,412 
3,773,204 
4,798,594 
5,149,478 
5,384,743 

5,630,617 
6,621,655 
7,576,999 
7,959,155 
7,478,285 
6,305,243 

6,982,690 
6,078,756 
7,020,980 
5,579,918 
4,396,399 
4,750,487 

5,656,248 
4,187,511 
11,828,562 
6,104,824 
2,016,082 
•188,175 



5,338,209 

224,281 
437,206 
465,596 
457,079 
371,909 
309,451 

281,061 
224,281 
266,866 
289,578 
255,510 
158,984 

201,569 
141,950 
178,857 
173,179 
88,009 
124,916 

144,789 
102,204 
288,133 
113,508 
37,110 
•2,183 



2,561,675 


232,798 


5,149,478 


371,909 


5,384,743 


309,451 


5,630,617 


281.061 


6,621,655 


224,281 


7,576,999 


266,866 


7,959,155 


289,578 


7,478,285 


255,510 


6,305,243 


158,984 


6,982,690 


201,569 


6,078,756 


141,950 


7,020,980 


178,857 


5,579,918 


173,179 


4,396,399 


88,009 


4,750,487 


124,916 


5,656,248 


144,789 


4,187,511 


102,204 


11,828,562 


288,133 


6,104,824 


113,508 


2,016,082 


37,110 


•188,175 


•2,183 


9,252.392 


1,351,364 



16,563 
29,409 
28,958 
36,515 
23,936 
27,348 

19,794 
11,782 
20,657 
16,253 
17,502 
12,824 

16,029 
12,597 
57.410 
13,295 
9,542 
12,517 

13,854 
10,152 
30,400 
12,547 
4,521 
•297 



17,857 
23,936 
27,348 

19,794 
11,782 
20,657 
16,253 
17,502 
12,824 

16,029 
12,597 
57,410 
13,295 
9,542 
12,517 

13,854 
10,152 
30,400 
12,547 
4,521 
•297 

93,588 



59,619 
181,696 
204,408 
269,705 
300,934 
312,290 

232,798 
281,061 
300,934 
269,708 
281,061 
207,247 

181,698 
184,535 
181,696 
173,179 
110,721 
141,950 

119,238 

90,848 

272,857 

117,874 

32,744 



167,501 
300,934 
312,290 

232,798 
281,061 
300,934 
269,708 
281,061 
207,247 

181,698 
184,535 
181,696 
173,179 
110,721 
141,950 

119,238 

90,848 

272,857 

117,874 

32,744 



1,794 
7,864 
10,765 
13,962 
25,426 
26,423 

31,561 
33,710 
30,303 
26,724 
36,453 
26,065 

18,936 
18,326 
25,449 
30,959 
9,857 
17,659 

15,325 
11,717 
40,800 
33,703 
9,026 



8,670 
25,426 
26,423 

31,561 
33,710 
30,303 
26,724 
36,453 
26,065 

18,936 
18,326 
25,449 
30,959 
9,857 
17,659 

15,325 
11,717 
40,800 
33,703 
9,026 

25,716 



Individual Returns/1 985 
Table 1.5— Form 1040EZ Returns: Sources of Income and Tax Items, by Size of Adjusted Gross Income— Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



55 



Size of adjusted gross income 



Taxable income 



Numtier of 
returns 



Total income tax 



Numtier of 
returns 



Income tax wrttiheld 



Number of 
returns 



Oveipayinent refunded 



Number of 
returns 



Tax due at time of filing 



Number of 
returns 



(9) 



(10) 



(11) 



(13) 



(1<) 



All returns, total 

Under $1,000 

$1 ,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,0(X) 

$6,000 under $7.000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 . . . . 
$10,000 under $11, 000. .. 
$11. 000 under $12,000. .. 

$12,000 under $13,000. .. 
$13,000 under $14,000, . . 
$14,000 under $15,000. . . 
$15,000 under $16,000. .. 
$16,000 under $17,000. , . 
$17,000 under $18,000. .. 

$18,000 under $19,000. , . 
$19,000 under $20,000 . . . 
$20,000 under $25,000 . . . 
$25,000 under $30,000 , , . 
$30,0000 under $40,000 . . 
$40,000 or more 

Taxable letums, total . . 

Under $1 .000 

$1 .000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 . . . 
$9,000 under $10,000 , . . 
$10,000 under $11,000. . . 
$11. 000 under $12.000. . . 

$12,000 under $13.0(X). . . 
$13,000 under $14,000. . . 
$14,000 under $15,000. . . 
$15,000 under $16,000. . . 
$16,000 under $17,000, . . 
$17,000 under $18,000. . . 

$18,000 under $19,000, .. 
$19,000 under $20,000 . . . 
$20,000 under $25,000 , . . 
$26,000 under $30,000 . . . 
$30.0000 under $40,000 . . 
$40,000 or nnore 

Nontaxable returns, total 



1,635,264 
1,533,060 
1,388,271 
1,149,795 
985,133 

868,734 
885,768 
891 ,446 
843,189 
715,430 
550,766 

559,285 
451,401 
488,308 
360,553 
266,866 
272,544 

306,612 
215,764 
539,162 
224,831 
61,122 
•4,365 



692,716 

1,149,795 

986,133 

868,734 
885,768 
891,446 
843,189 
715,430 
550,766 

559,285 
451,401 
488,308 
360,553 
266,866 
272.544 

306,612 
215,764 
539,162 
224,831 
61,122 
•4,365 

3,863,879 



112,067,711 

784,078 
2.197.241 
3.377.800 
3,952,655 
4,361,471 

4.715.593 
5.678.982 
6.640,702 
7,072,222 
6,715.514 
5.719.205 

6,398,240 
5.603.683 
6.545.329 
5.187.279 
4,118,543 
4.461,900 

5,335.901 
3.961.893 
1 1 .267.695 
5.849.843 
1.948.010 
•183.933 

107,559,484 



1 .850.892 
3,952,655 
4,361,471 

4.715.593 
5.678.982 
6,640.702 
7,072,222 
6,715.514 
5.719.205 

6.398.240 
5.603.683 
6.545.329 
5.187.279 
4.118.543 
4.461.900 

5.335.901 

3.961 .893 
11.257.696 

5.849.843 
1.948.010 
•183.933 

4,508,227 



11,333,790 



692,716 

1,149,795 

985,133 

868,734 
885,768 
891,446 
843,189 
715,430 
550,766 

659,285 
451,401 
488,308 
360,553 
266,866 
272,544 

306,612 
215.764 
539,162 
224,831 
61,122 
•4,365 

11,333,790 



692,716 

1,149,795 

985,133 

868.734 
885.768 
891.446 
843,189 
715.430 
550.766 

559.285 
451.401 
488.308 
360.553 
266,866 
272,544 

306,612 
215,764 
539,162 
224,831 
61,122 
•4,365 



21,557 
133,799 
231,361 

322,124 
450,458 
588,408 
675,383 
684,110 
614,326 

721,872 
660,970 
803.252 
662.864 
546,854 
615,225 

764,810 
567,693 
1 .808.903 
1 .069.026 
402,797 
•45.112 



21.557 
133.799 
231.361 
322,124 
450,458 
588,408 
675,383 
684,110 
614,326 

721,872 
660,970 
803,252 
662,864 
546,854 
615,225 

764,810 
587,693 
1 ,808,903 
1 ,069,026 
402.797 
•45.112 



16,067,059 

1.169.668 
1.621.069 
1 ,462.085 
1,317,296 
1,101,532 
956,743 

860,217 
865,895 
880,090 
834,672 
712,591 
547,927 

556,446 
445,723 
485,469 
360,553 
266,866 
272.544 

306.612 
215.764 
536.979 
224.831 
61.122 
•4.365 

11,138,555 



641,614 

1,101,532 

956,743 

860,217 
865,895 
880,090 
834,672 
712,591 
547,927 

556,446 
445,723 
485.469 
360.553 
266.866 
272,544 

306.612 
215.764 
536.979 
224.831 
61.122 
•4.365 

4,928,504 



16,220,838 

52,025 
162,814 
258,536 
347,800 
412,825 
480,362 

560,771 
663,577 
810,586 
898.802 
890.148 
779.277 

887,699 
776,677 
963,906 
781 ,409 
642,383 
704,021 

882,617 
658,719 
1.999.595 
1.154.839 
412.247 
•39.205 



183.981 
412.825 
480.362 

560.771 
663,577 
810,586 
898,802 
890,148 
779,277 

887,699 
776,677 
963,906 
781,409 
642,383 
704,021 

882.617 
658.719 
1 .999.595 
1,154.839 
412.247 
•39.205 

637,194 



1.169,668 
1.621,069 
1 ,462,085 
1 ,297,423 
1,044,752 
919.836 

817,632 
820,471 
823,310 
814,799 
678,523 
533,732 

533,734 
408,816 
462,757 
337,841 
258,349 
249.832 

292,417 
190,213 
493,321 
203,003 
45,842 
•2,182 

10,553,103 



621,741 

1.044,752 

919,836 

817,632 
820.471 
823.310 
814.799 
678.523 
533.732 

533.734 
408,816 
462,757 
337,841 
258,349 
249,832 

292,417 
190,213 
493,321 
203,003 
45.842 
•2.182 



52.025 
162.814 
258.536 
328,069 
287,838 
260,368 

245,784 
233,488 
240,020 
233,256 
210.476 
169.446 

174.837 
133,379 
167,535 
123,076 
98,735 
90.953 

123.218 
80.710 

208.500 

99,793 

20,441 

•648 

3,366,752 



164.250 
287.838 
260.368 

245.784 
233.488 
240.020 
233.256 
210,476 
169.446 

174,837 
133,379 
167,535 
123,076 
98,735 
90,953 

123,218 
80,710 

208.500 

99.793 

20.441 

•648 

637,194 



68.136 
105.043 
65.297 

48,263 
65,297 
68,136 
28,390 
34,068 
•17.034 

■25.551 
42.585 

•25.551 

•22.712 
■8,517 

•22,712 

•14,195 
•25,551 
45.841 
21.828 
•15.280 
•2.183 

772,170 



68.136 
105.043 
65.297 

48.263 
65.297 
68,136 
28,390 
34,068 
•17,034 

•25,551 
42,585 

•25,551 

■22,712 
•8,517 

•22,712 

•14,195 
•25.551 
45.841 
21,828 
•15.280 
•2.183 



(18) 



194,013 



1,825 
8,812 
1 1 .367 

7.137 

20.370 

17.843 

9,837 

4,437 

•4,494 

•9,011 
17,673 
•6,882 
•4.531 
•3.205 
■2.158 

•5,411 
•9,684 
17,808 
13,980 
•10,991 
•6,556 

194,013 



1,825 
8,812 
11,367 

7,137 

20.370 

17.843 

9.837 

4,437 

•4.494 

•9.011 
17,673 
•6,882 
•4,531 
•3,205 
•2,158 

•5,411 
•9,684 
17,806 
13,980 
•10,991 
•6,556 



* Estimate should tie used witti caution because of ttie small number of sample returns on wfiicb il is based 
NOTE: Detail may not add to total tiecause of rounding. 



58 



Individual Returns/1985 



Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income- 
Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



Size of adjusted gross income 



Exemptions 


Taxable income 


Ctiild care credit 


Political contributions 


Earned income credit used to 

offset income tax before 

credits 


Number of 
exemptions 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


(2tl 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


46,503,197 


48,333,295 


16,929,483 


190,585,103 


2,345,275 


965,845 


454,805 


22,309 


1,642,511 


260,498 


803.437 


833.758 


_ 


_ 


_ 


_ 


_ 


_ 


_ 





1.223,609 


1,270.736 


309.451 


141.939 


— 


— 


— 


— 


— 


_ 


1.635.264 


1,699.198 


576.317 


649.430 


_ 


— 


— 


— 


— 


_ 


1.527.382 


1,587.342 


644.453 


1,122.484 


— 


— 


— 


— 


— 


— 


1.904.969 


1,980,032 


843,183 


2,069.500 


•19.873 


•829 


•14.195 


•511 


70,975 


2.246 


1,913.486 


1.989.003 


792,081 


2.541.507 


53.941 


5,235 


•11.356 


•568 


133,433 


12.889 


2.257.005 


2.344.333 


908,480 


3.564.981 


76.653 


13.894 


• 1 7.034 


•568 


258,349 


36.263 


2,126,420 


2.210.228 


846,025 


4.134.283 


105.043 


24.660 


•25.551 


■767 


286,739 


59.057 


2,214,423 


2.300.729 


931,195 


5.564.483 


144.789 


43,161 


•17.034 


•383 


329,324 


73,556 


2,390,438 


2,484,579 


882,929 


5.872.860 


144.789 


49,120 


•19.873 


•889 


383.265 


55.346 


2.197,390 


2,284.150 


817.633 


6.235.810 


156.145 


68,951 


28,391 


1,349 


380.426 


21,142 


2.157.640 


2.242.469 


823.310 


7,152,034 


127,755 


58,259 


28,390 


1,522 


- 


- 


1.754.506 


1.824.346 


658.650 


6,361,443 


88.009 


42,909 


34,068 


1,769 


_ 


_ 


2.004.334 


2.082,804 


738,140 


7,822.371 


153.306 


66,381 


•17,034 


•707 


— 


— 


1,879.418 


1.953.573 


695,555 


8.064,327 


136.272 


68,471 


•14,195 


•653 


— 


— 


1,787.258 


1.858.294 


660,831 


8,324,740 


116.399 


50.358 


•25,551 


•968 


— 


— 


1.396.788 


1.452.432 


536,571 


7,352,473 


76.653 


45.407 


•17,034 


•539 


— 


— 


1.448.761 


1.506.371 


507,525 


7.317.327 


102,204 


58.617 


•22,712 


•1,261 


— 


— 


1.499.634 


1.558.597 


532,191 


8.240.408 


110,721 


48.260 


•5.678 


•213 


_ 


_ 


1.239.406 


1.288.528 


467,951 


7.773.294 


91,276 


38.074 


•14.195 


•1.110 


— 


— 


4.913,525 


5,108.320 


1.709.144 


32.827.501 


325,251 


137.723 


76.403 


4,610 


— 


— 


3.064,644 


3.185.746 


1.025.911 


24.669.864 


161,524 


70.805 


26,195 


1,401 


— 


— 


2.647.721 


2.751.360 


864.386 


26.380.053 


133,147 


61,533 


32,742 


1.967 


— 


— 


515.739 


536.369 


157.571 


6,411.990 


21,525 


13,198 


•7,174 


•555 


— 


— 


32,441,630 


33,719,940 


13.003,146 


180,066,690 


1,715,017 


761,985 


417,898 


20,881 


777,886 


114,454 


•2.839 


•2.953 


•2,839 


•5.394 


- 


- 


- 


— 


— 


— 


184,535 


191.235 


184,535 


495,122 


— 


— 


— 


— 


— 


— 


440,045 


457.193 


383,265 


1,261,694 


— 


— 


•11,356 


•440 


— 


— 


457,079 


475.249 


357,714 


1,475,752 


•2,839 


•102 


•8.517 


•426 


- 


- 


553,605 


574.727 


377,587 


1,857,782 


_ 


_ 


•14.195 


•426 


_ 


_ 


607,555 


630.608 


400,302 


2.355,723 


— 


— 


•14.195 


•440 


28,390 


9.752 


1,053,272 


1,094,722 


607,549 


4.024,184 


•17,034 


•4,676 


•14,196 


•312 


136,272 


41.347 


1.388,271 


1,442,326 


655,809 


4.765.730 


28,390 


7,186 


•14,195 


•576 


264,027 


43.533 


1.904,973 


1,980,036 


743.819 


5.775.290 


99,365 


38,610 


•22,713 


•1.093 


349,197 


19,822 


2,001.495 


2,080,079 


792.081 


6,959.851 


99,365 


45,503 


28,390 


1.522 


— 


— 


1.601.200 


1,664,907 


630.260 


6.156.948 


68,136 


28,132 


31,229 


1.661 


_ 


_ 


1.944.715 


2.020.800 


726.784 


7,733.422 


141.950 


59,872 


•17,034 


•707 


— 


— 


1.822.638 


1.894.521 


684,199 


7.958.279 


124.916 


58,861 


•14,195 


•653 


— 


— 


1.770.224 


1.840.579 


657,992 


8.297.106 


113.560 


47.695 


•25,551 


•968 


_ 


— 


1.379,754 


1,434.717 


533,732 


7.323.976 


73.814 


43.139 


•17.034 


•539 


— 


— 


1.448.761 


1,506.371 


507.525 


7.317.327 


102.204 


58.617 


•22.712 


•1.261 


~ 




1.499.634 


1.558,597 


532,191 


8.240.408 


110.721 


48.260 


•5.678 


•213 


_ 


_ 


1 .239.406 


1 .288.528 


467,951 


7.773.294 


91.276 


38.074 


•14.195 


•1.110 


— 


— 


4.913,525 


5.108.320 


1.709.144 


32.827.501 


325.251 


137,723 


76,403 


4.610 


— 


— 


3.064.644 


3,185.746 


1.025.911 


24.669.864 


161,524 


70,805 


26,195 


1.401 


— 


— 


2.647.721 


2.751.360 


864.386 


26.380.053 


133,147 


61,533 


32,742 


1.967 


— 


— 


515.739 


536,369 


157.571 


6.411.990 


21,525 


13,198 


•7,174 


•555 


— 


- 


14,061,567 


14,613,355 


3,926,337 


10,518,413 


630,258 


203,860 


36,907 


1,426 


1,064,625 


146,044 



All returns, total 

Under $1,000 

$1,000 under $2.000 

S2.000 under $3,000 

$3,000 under $4,000 - . 

$4,000 under $5.000 

$5,000 under $6,000 . . . . 

$6.(XX) under $7.000 

$7,000 under $8.000 

$8,000 under $9.000 

$9,000 under $10,000 . . . . 
$10,000 under $11,000 . . . 
$11,000 under $12,000, , 

$12,000 under $13,000 . 
$13,000 under $14,000 . , 
$14,000 under $15,000 . . 
$15,000 under $16,000 
$16,000 under $17,000 
$17,000 under $18,000 

$18,000 under $19,000 
$19,000 under $20,000 
$20,000 under $25,000 . . 
$25,000 under $30,000 , - . 
$30,000 under $40,000 . . . 
$40,000 or more 

Taxable returns, total . . 

Under $1,000 

$1,000 under $2.000 

$2,000 under $3.000 

$3,000 under $4,000 

$4,000 under $5.000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000. , , , 
$10,000 under $11.000. . . 
$11,000 under $12,000, , 

$12,000 under $13,000 
$13,000 under $14,000, , . 
$14,000 under $15,000. . . 
$15,000 under $16,000, . - 
$16,000 under $17,000. . . 
$17,000 under $18,000 , , 

$18,000 under $19,000 
$19,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 . , 
$30,000 under $40,000 . . . 
$40,000 or more 

Nontaxable returns, total 



Foolnote(s) at end of tatife 



Individual Returns/1985 



59 



Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income- 
Continued 

{All figures are estimates based on samples— money amounts are In thousands of dollars) 





Income tax after credits 




Overpayment refunded 


Tax due at time of filing 




Numljer of 
returns 


Amount 


Total 


Income tax withtield 


Number of 
returns 


Amount 


Number of 
retums 






Number of 
returns 


Amount 


Numl»r of 


Amount 


Amount 




(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(38) 


(40) 




13,003,146 

•2,839 
184.535 
383,265 
357,714 

377,587 
400,302 
607,649 
655,809 
743,819 
792.081 

630.260 
726.784 
684.199 
667,992 
633,732 
507,525 

632,191 
467,951 
1,709,144 
1,025,911 
864,386 
157,571 

13,003,146 

•2.839 
184.535 
383,265 
357,714 

377,587 
400.302 
607.549 
655,809 
743,819 
792,081 

630,260 
726,784 
684.199 
657.992 
533.732 
507.525 

532.191 
467,951 
1,709,144 
1 ,025,91 1 
864,386 
157,571 


21,511,125 

•45 

6,873 

39,479 

70,004 

110,216 
156,438 
258,129 
327.973 
404.067 
569.134 

553.034 
713.009 
766.700 
851 .076 
791.610 
788.613 

936,577 
914,893 
4,166,061 
3,627,335 
4,334,696 
1,235,264 

21,511,125 

•45 

6,873 

39,479 

70.004 

110,216 
156,438 
268,129 
327,973 
404,067 
569,134 

553,034 
713,009 
766,700 
861.076 
791.610 
788.513 

936.577 
914,893 
4.166.061 
3.527.335 
4.334.695 
1,235,264 


17,156,603 

303,773 
542,249 
704,072 
630,258 
769,369 
706,91 1 

831 ,827 
797,762 
891 ,449 
851,700 
792,082 
809,115 

650,133 
729,623 
695,566 
657,992 
533,732 
504.686 

529.352 
467.951 
1.709.144 
1.025.911 
864,386 
157,571 

12,679,500 

•2,839 
150.467 
340.680 
292.417 

326,485 
377,590 
581,998 
635,936 
721,107 
777,886 

624,582 
718,267 
684,199 
655,153 
530,893 
504,686 

629.352 
467.951 
1.709.144 
1.025.911 
864.386 
157,671 

4,477,103 


28,676,048 

15,285 
51.678 
112.138 
155.413 
240.634 
287.477 

401,866 
497,962 
630,122 
718,772 
785,038 
918,013 

834,206 
1 .050.936 
1.134.970 
1.167.143 
1 .046.529 
1 .073.262 

1.190.627 
1,178,042 
5,093,104 
4,086,300 
4,747,654 
1,260,888 

27,229,971 

•449 
44,655 
118,452 
139,696 

185,972 
275,325 
456,259 
583,139 
728,093 
888,863 

811,557 
1.039.324 
1.120.699 
1.163.741 
1.044,082 
1,073,252 

1,190,627 
1,178,042 
5,093,104 
4,086,300 
4,747.654 
1.260.888 

1,448,077 


17,156,603 

303.773 
642.249 
704.072 
530,258 
769,369 
706,911 

831,827 
797,762 
891.449 
851.700 
792.082 
809.115 

650.133 
729.623 
695.555 
657,992 
533,732 
504,686 

529,352 
467,951 
1,709,144 
•,.025.911 
864.386 
157.571 

12,679,500 

•2,839 
150,467 
340,680 
292,417 

326.486 
377.590 
581.998 
635.936 
721.107 
777.886 

624,582 
718,267 
684,199 
655,153 
530,893 
504,686 

629,352 
467,951 
1,709,144 
1.025.911 
864.386 
157.571 

4,477,103 


28,678,008 

15.286 
51.678 
112.138 
165.413 
240.634 
287.477 

401.866 
497.962 
630.122 
718.772 
786.038 
918.013 

834.206 
1.060.935 
1.134.970 
1.167.143 
1.046.529 
1.073.252 

1.190.627 
1.178.042 
5.093.104 
4.086.300 
4.747.654 
1.260.848 

27,229,931 

•449 
44.555 
118.452 
139.696 

185.972 
275,325 
456.259 
583.139 
728.093 
888.863 

811.557 
1,039,324 
1,120,599 
1,163,741 
1 ,044,082 
1,073,252 
1.190.627 
1.178.042 
5.093.104 
4,086.300 
4.747.654 
1,260,848 

1,448,077 


15,971,348 

332.163 
579.166 
736.301 
652.970 
772.208 
723.945 

811.954 
789,245 
851,703 
823,310 
749,497 
752,335 

621,743 
664.326 
630.258 
587.673 
474.113 
462.101 

470,389 
440,669 
1,464,678 
860,021 
624,273 
97.327 

11,241,574 

•2.839 
144.789 
315.129 
272.544 

292.417 
352.039 
528.057 
593.351 
675.683 
721.106 

596.192 
652.970 
618.902 
684.834 
471 .274 
462.101 

470.389 
440.659 
1.464.678 
860.021 
624.273 
97.327 

4,729,774 


8,786,859 

26.735 
94.539 
201.813 
268.643 
381,837 
434,100 

636,026 
477,930 
450.783 
437.802 
401 .403 
367.912 

287.441 
368.270 
376.227 
333.483 
272.666 
293.250 

275.746 
272.699 
1.012,561 
628,821 
514,115 
84,055 

6,251,883 

•403 
38,539 
85,014 
81,051 

93,429 
129,485 
215,876 
273,467 
341,004 
338,761 
264,792 
346,659 
361,856 
330.082 
270.219 
293.250 

275.746 
272,699 
1,012,561 
628,821 
614,115 
84.055 

2,536,976 


1,754,367 

39.746 
68.136 
85.170 

85,170 
48,263 
79,492 
62,468 
68,136 
70.976 

34.068 
70.975 
65.297 
73.168 
62.458 
45.424 

61.802 

27.292 

242.283 

165.890 

237.930 

60.244 

1,754,367 

39,746 
68,136 
85,170 

85.170 
48,263 
79,492 
62.458 
68.136 
70.975 

34.068 
70.975 
65.297 
73.168 
62.458 
45,424 

61,802 
27,292 
242,283 
165,890 
237,930 
60,244 


533,037 


Under $1 000 


_ 


SI 000 under S2 000 


_ 




— 


£3 000 under $4 000 


857 




6,041 


$5 000 under $6 000 


11,369 




17,673 




10,598 


$8 000 under $9 000 


17,747 


$9 000 under $10 000 


18,300 


$1 000 under $1 1 000 


16,977 


$11 000 under $12.000 


19.033 


$12 000 under $13 000 


6.269 


$13 000 under $14 000 


20.344 


$14 000 under $15 000 


7.958 


$15 000 under $16 000 


17.417 


$16 000 under $17 000 


17,747 


$17 000 under $18,000 


8.511 


$18 000 under $19 000 


21 .695 


$19 000 under $20.000 


9.560 




76.618 


$25 000 under $30 000 


69.857 


$30 000 under $40 000 


101.156 




68.431 




533,037 







$1 000 under $2 000 


_ 


$2 000 under $3 000 


— 


$3 000 under $4 000 


857 


$4 000 under $5,000 


6.041 


$5 000 under $6 000 


11,359 


Se 000 under $7 000 


17,673 


$7 000 under $8.000 


10,598 


S8 000 under S9 000 


17,747 


$9,000 under $1 0,000 


18,300 


$10 000 under $11 000 ,. 


16,977 


$1 1 000 under $1 2,000 


19,033 


$12 000 under $13 000 


6.269 


$13 000 under $14 000 


20.344 


$14,000 under $16.000 


7.958 


$15000under$16000 


17.417 


$16 000 under $17 000 


17.747 


$17 000 under $18 000 


8.511 


$18 000 under $19 000 


21.695 


$19 000 under $20 000 


9,650 


$20 000 under $25 000 


75,518 


$26 000 under $30 000 


69,857 


$30 000 under $40.000 


101,155 


$40 000 or more 


58,431 


Nontaxable retuma, total 


- 



"Estimate shcxild be used witti caution because of tha small number of sar.iple retums on whK:h it is b 
NOTE: Detail may not add to tota; because o( rcxjrxJing. 



60 



Individual Returns/1985 



Table 2.1— Returns With Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, 
Exemptions, and Tax Items by Size of Adjusted Gross Income 



(All figures are estimates based on samples— money amounts are in thousands of dollars) 














Numtjer of 
returns 


Adjusted 
gross 
income 


Salaries and wages 


Interest received 


Dividends in AGl 


Size of adjusted gross Income 


Numt)er of 
returns 


Amount 


Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total 


39,848,184 

728,600 
1,574.129 
2.603,520 
3,530.921 

4,016.484 
4,559.737 
4.777.792 
4.300,424 
3,456.642 

2.549.855 
1.823,161 
1,344,172 
2.169.879 
1,229.157 

890.381 

235.317 

40.783 

17,230 

37,725,442 
2,122,742 


1,582,586,902 

2.281,163 
12,108,254 
32.980,422 
62.071 ,279 

90,568.213 
125,317,770 
155,141,435 
160,983,232 
146.581.536 

120,851,535 
95,498,479 
77.090,416 
144.253.048 
104.558,798 

116.835,313 
68.225,715 
27.331.095 
39,909.199 

1.555,902,935 
26,683,966 


34,747,514 

270,757 

829,507 

1.800,833 

2.871.657 

3,528.785 
4,257.249 
4,508,700 
4,049,952 
3,259,607 

2,409,944 
1 ,688,989 
1,247,993 
1.975.186 
1.072,665 

743,411 

187.492 

30.764 

14.023 

33.510.229 
1.237.285 


1,290,921,715 

1,630,080 

6,737,350 

21,564,686 

47,451,474 

75,115,694 
113,177,965 
141.526.170 
146.545.914 
134.071.631 

110.548.150 
85.674.722 
69,456,354 

123,065,949 
79,050,073 

79,096,749 

36,243,699 

10,996,022 

8,969,034 

1,270.936.617 
19.985.098 


33,721,689 

641.854 
1.228.144 
1.920.155 
2.670.025 

3,057,387 
3,702,745 
3,945,876 
3,719,529 
3,145,972 

2,330,798 
1,687,741 
1,263,155 
2.065.400 
1,190.892 

862.661 

231,759 

40.459 

17,137 

32,008,319 
1,713,370 


111,258,222 

1,178,401 
3,481,188 
5,437,867 
6,746,525 

7,217.002 
5,630.310 
6.726.391 
7.532.394 
7.179.557 

5.685.145 
4.969,454 
4.550.100 
10,103,981 
8.981,175 

11,522,489 
7,197,297 
3,188,539 
3,930,406 

105.286.859 
5.971.362 


10,255,679 

239.831 
350.351 
484,517 
667,027 

689,437 
753,622 
916,125 
1.011,539 
822,540 

723,830 
606,753 
486,197 
979.969 
685.725 

599.633 

187,196 

35,888 

15,499 

9,789,941 
465,738 


45,329,602 

310,255 

607,414 

1 ,039,036 

1,833,122 

1,614,495 
1.545.358 
1.828.610 
2.134,089 
1.864.235 

1.289,251 
1,615,006 
1,365,284 
3,765,285 
4,078,995 

7,052,490 
6,848,310 
2,584,096 
3.954,270 

43.937.101 
1.392.501 


Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 , 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $35,000 
$35,000 under $40,000 
$40,000 under $45,000 

$45,000 under $50,000 
$50,000 under $55,000 
$56,000 under $60,000 
$60,000 under $75,000 , . 
$75,000 under $100,000 . . 

$100,000 under $200,000 
$200,000 under $500,000 . 
$500,000 under $1 ,000,000 
$1 .000.000 or more 

Total taxable returns 

Total nontaxable returns 




Size of adjusted gross income 


Business or profession 
net income less loss 


State income tax refunds 


Farm net income less loss 


Sales of capital assets 
net gain less loss 


Number of 
returns 


Amount 


Numtjer of 
returns 


Amount 


Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Total 


7,157,273 

122,998 
343.156 
530.919 
669.683 

743.180 
782.061 
767.742 
661.334 
548.287 

404,093 
304,554 
236,996 
409,338 
297,204 

254,057 

61,548 

14,253 

5,870 

6,392.700 
764.573 


66,206,642 

84.554 

799.891 

2,403.879 

3,317.791 

4,053.244 
3,940.308 
4,277,692 
3,888,884 
4,126,776 

4.037,958 
3.185,043 
2,979,018 
7,584,722 
7,949,885 

8.631,513 

2,950.494 

1,131,355 

863.634 

62,918,624 
3.288,018 


18,233,141 

75,671 

429,237 

797,41 1 

1.293,183 

1.756.118 
2.284.808 
2.362.083 
2,210.091 
1,874.516 

1,390.968 
934.298 
679,039 

1,051,332 
564,186 

401,766 

100,767 

19,011 

8.656 

17,604.276 
628.865 


8,143,242 

34,437 
105,726 
202.303 
363,916 

547.574 
676.861 
788.451 
768.165 
733,469 

606,034 
438,411 
380,964 
707,872 
512.394 

602.535 
351.519 
139.017 
183.593 
7,855.777 
287.465 


1,065,005 

1 1 ,707 
43,656 
66.039 
100.483 

122.682 
150.145 
110.823 
79,245 
98,299 

37,287 
37,029 
34.382 
65.247 
43.546 

41.026 

13.961 

7.579 

1,869 

947,269 
117,736 


- 4,625,776 

-103.879 
-120.610 
-213.222 
-332,342 

-537,191 
-298,531 
-312,712 
-142,155 
-432,107 

-120,686 
-148,433 
-206.960 
-247,104 
-190,088 

-446,947 
-445,606 
-100,288 
-226,917 

-4.278.362 
-347.414 


8,907,124 

130,090 
280.517 
373.557 
629.602 

640.074 
718.648 
734.867 
785,780 
703,127 

570,509 
514,620 
428,679 
865.605 
670.782 

609.884 
196.996 

37,513 
16,274 

8,462,981 
444,143 


58,944,701 

231.436 
365,671 
368,334 
724,326 

745,460 

833,599 

968,211 

1.326.769 

1.281.084 

1,299,906 
1,349,207 
1,351,332 
3,420,744 
4,017,322 

9,181,434 
9.973.463 
5.999.293 
15.507.110 

57,961,007 
983,694 


Under $5.000 

$5,000 under $10,000 . 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 , 
$30,000 under $35,000 . 
$35,000 under $40,000 
$40,000 under $45,000 

$45,000 under $50,000 , , 
$50,000 under $55,000 
$55,000 under $60,000 , . 
$60,000 under $75,000 
$75,000 under $100,000 

$100,000 under $200,000 
$200,000 under $500,000 , 
$500,000 under $1 ,000,000 
$1 .000.000 or more 




Total nontaxable returns 




Size of adjusted gross income 


Sales of property 

ottier trian capital assets 

net gain less loss 


Pensions and annuities 
inAGI 


Rent net income less loss 


Royally net income less loss 




Numljer of 
returns 


Amount 


Numl)Or of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(181 


(19) 


(20) 


(21) 


(22) 


(231 


(24) 


Total 


1,006,828 

22,246 
42,416 
42.370 
59,875 

87,326 
83,855 
76,905 
69.174 
80.328 
50.471 
49.186 
37.005 
88.040 
76,433 

83.939 

40.682 

1 1 .607 

4,970 

874,933 
131,895 


1,762,299 

-44.024 

-16.214 

32.004 

674 

62,144 
93,567 

157,976 
28,868 

115,912 

63,453 

33,413 

318,665 

156,385 

164.612 

280.321 

114.893 

78.179 

121,473 

1,689,422 
72.877 


6,498,322 

66.542 
382.811 
642.563 
678.107 

649.217 
554,498 
653,362 
617,294 
487,069 

382,103 
312.244 
215.645 
422.851 
234.032 

153.293 

36.118 

9,083 

2,490 

6,047,541 
450,781 


53,541,321 

175.328 
1.539.300 
4.036.220 
4.596.120 

5,320,107 
4,187,944 
5,393,248 
4,610,507 
4.011.118 

3.178.437 
3.156.371 
2.060.094 
4.505,268 
3,317,281 

2,395,642 
756,726 
175,753 
125,857 

51,288,161 
2,253.161 


6,180,675 

96,201 
221,067 
396,561 
477.329 

499.204 
572.034 
530,509 
527,457 
513,731 

382,564 
308,607 
254,642 
502.282 
389,992 

353.858 

119.030 

26.168 

9,439 

5,702,397 
478,278 


- 16,525,976 

-453.095 
-632.861 

- 685.970 
-965.824 

-1.177,829 
-1,191,967 
-1,419,463 
-1,387,512 
- 1 ,329,408 

- 948.554 
-965,107 

-1,207,365 
-1,590,084 
-1,162,334 

-983,241 

-768,137 

282,226 

60.549 

-13.922.424 
-2.603.553 


650,421 

15.528 
17,052 
44,177 
50,500 

45,640 
39,108 
60.278 
47.968 
36,850 

35,974 
35,474 
25,016 
52,805 
51,479 

52.177 

25.114 

12.591 

2,690 

599,293 
51,128 


5,624,874 

32,990 
28.373 
184.067 
82.362 

131.436 
39,939 
139,857 
117,077 
177.621 

199.323 
143.394 
198.205 
300.684 
362,598 

808.455 

735,172 

1.489.247 

454.075 

5,312,170 
312,704 


Under $5,000 


$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 


$25,000 under $30 000 


$30,000 under $35,000 
$35,000 under $40,000 
$40,000 under $45,000 

$45,000 under $50 000 


$50,000 under $55,000 . 


$55,000 under $60,000 , 
$60,000 under $75,000 
$75,000 under $100,000 

$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 

$1,000,000 or more 

Total taxable returns 







Footnote(s) ai end ot table 



Individual Returns/1 985 

Table 2.1— Returns With Itemized Deductions: Sources of Income, Adjustments, itemized Deductions by Type, 
Exemptions, and Tax Items by Size of Adjusted Gross income— Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



61 





Partnership and S Corporation 
net income less loss 


Farm rental 
net inrxjme less loss 


Estate or trust 
net income less loss 


Unemployment compensation 
. In AGI 




Number o1 
returns 


Amount 


Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


Total 


4,140,211 

74,976 
109,456 
128.895 
198.338 

236.051 
273.488 
270,115 
257,480 
308,738 

255,780 
227,020 
202,453 
449,345 
440,498 

483.809 

172.968 

35.599 

15.202 

3,848,940 
291,271 


10,930,604 

-462.888 
-372.997 
- 383.992 
-252.547 

-283,872 
-31,091 

-244,416 
282.454 
234,870 

49,426 
- 78.075 

-386,529 
241.571 

1,821.974 

1.572.536 
2.599.140 
1.347,105 
5.277,934 

13,398,227 
-2,467,624 


275,618 

•1,501 
■14,196 
31,275 
30,100 

21,625 
27,390 
25,427 
•13.581 
25,977 

14,580 
17,422 
10,742 
18,179 
9,184 

9.825 

3.978 

425 

211 

267.046 
8.572 


995,201 

•- 1.357 
•51.138 
25.047 
198,632 

8,227 

23,589 

55,154 

■120,048 

26,097 

51,222 
145,166 
46,682 
31.579 
44J80 

61,582 

110.967 

-4,417 

1,463 

1,024,802 
-29,601 


792,709 

38,092 
52,871 
43,862 
36,266 

34,836 
58,348 
52.806 
53,640 
50.178 

38.045 
35,997 
33.253 
72,178 
53,534 

83.034 

38.242 

13.858 

3.669 

738.889 
53,820 


8,458,795 

55.738 
172,446 
299,951 
192,195 

200.807 
279.879 
316.015 
283,753 
200,496 

185,121 
287,468 
193,640 
498.357 
569,651 

885.813 

2,608,468 

394,292 

834,705 

8,170,384 
288,41 1 


2,672,871 

•18,697 

76,033 

238,625 

380,101 
455.123 
467.609 
394.749 
241,106 

140,659 
93,091 
50,730 
76,489 
23.657 

12.875 

3,228 

73 

26 

2,631.601 
41,270 


3,971,668 


Under $5 000 





$5 000 under $10 000 


•16.062 


$1 000 under $1 5 000 


53.493 


$15 000 under $20,000 


305.722 


$20 000 under $25 000 


568,646 


$25 000 under $30 000 


708,605 


$30 000 under $35 000 


728,198 


$35 000 under $40 000 


608,690 




366.247 




194.097 


$50 000 under $55 000 


127.194 


$55 000 under $60 000 


83.948 


$60 000 under $75 000 


121.743 


■ $75 000 under $100,000 


43.961 


$200,000 under $500.000 

$500,000 under $1 ,000,000 

$1 000 000 or more 


42.503 

2.325 

206 

28 




3,935.503 


Total nontaxable returns 


36,165 




Other income less loss 


Total statutory adjustments 


Itemized deductions 


Size of adjusted gross income 


Numtwr of 
returns 


Amount 


Number of 
returns 


Amount 


Total 


f,1edical and dental 
expense doduction 




Number of 
returns 


Amount 




(331 


(34) 


(36) 


(36) 


(37) 


(38) 


(39) 


Total 


3,603,179 

45.879 
107.223 
197,249 
276,819 

280,504 
350,880 
401 ,553 
333,454 
303,197 

244.952 

202.920 

145.211 

293,605 

191,002 

160,197 

53,992 

8,990 

5,552 

3.353,421 
249,758 


3,995,615 

-225.998 

-222.841 

-301,564 

140,243 

165,546 
392.903 
90.887 
425.578 
578.804 

292,308 
400,600 
247,038 
3,825 
401,051 

951,806 

365,803 

194,813 

94,812 

5,224,983 
-1,229,368 


25,294,077 

71.120 

287.563 

751.991 

1,378,076 

1,983,108 
2,752,867 
3,275,122 
3,237,270 
2,799.652 

2.160.387 
1.559.616 
1.173.130 
1 .887.793 
1.035.942 

723.068 

173.493 

32.315 

11.564 

24,615.307 
678,770 


76,033,452 

188,099 

505,644 

1,265,110 

2,587,056 

3,542,036 
5,275,644 
6,878,053 
7,452,645 
7,528,325 

6.463.933 
5.532.161 
4.813.486 
9.504.926 
6.337.269 

5.673,049 

1.686,397 

584.999 

214.619 

74,329,056 
1,704,396 


405,023,525 

2,576,972 

9,119,779 

15.770,823 

22,107,924 

26.480.672 
32,814.059 
37,836.202 
37,782.551 
34,569,251 

27,954,208 
21,952,247 
18,100,776 
33,771,533 
25.110,746 

28.504.675 
16.145.525 
6.322.885 
8.102.697 

380.274.361 
24,749.164 


10,777,296 

234,107 
1,014,955 
1,577,647 
1,730,039 

1.429.621 

1.292.838 

1.036.238 

791.215 

547.679 

327.264 
225.415 
159,112 
236,511 
116,823 

50,913 

6,254 

490 

175 

9.354.429 
1.422.867 


22,926,214 


Under $5,000 


726.154 


$5 000 under $10 000 


3,135,138 


$1 000 under $1 5,000 


3,775,093 


$15 000 under $20 000 


3.305,527 


$20 000 under $25 000 


2.513.508 


$25,000 under $30,000 


1.838.303 


$30 000 under $35 000 


1,566.320 


$35 000 under $40,000 


1,452.006 


$40 000 under $45 000 


929,186 


$45 000 under $50,000 


593,071 




477,959 


$55,000 under $60 000 


374,415 


$60,000 under $75,000 

$75,000 under $100,000 

$100 000 under $200 000 


953,942 
642,701 

442,899 


$200 000 under $500 000 


167,957 


$500,000 under $1.000.000 

$1 000 000 or more . , . . , 


21,996 
10.039 




16.253,611 


Total nontaxable returns 


6,672.603 




Itemized deductions— Continued 




Taxes paid deduction 


Size of adluitad groM Inoome 


Total 


State and local 
Inoome taxea 


Rati estate taxes 


Qenersl sales taxes 




NumtMr of 
returns 


Airtoum 


Number of 
returns 


Amount 


Number of 
ratums 


Amount 


Number of 
returns 


Amount 




(40) 


(41) 


(42) 


(43) 


(44) 


(46) 


(4«) 


(47) 


Total 


39,548,023 

610,532 
1 ,495.974 
2,557,833 
3,516,726 

4,004,377 
4,550.358 
4,771.358 
4,296.058 
3.453,833 

2.549,228 
1.822,085 
1,344,171 
2,169,346 
1,229,154 

885,993 

233,030 

40,762 

17,205 

37.509,976 
2,038,047 


126,084,618 

427.811 
1.653.259 
3,233,041 
5,541,447 

7,333,870 
9,714,719 
12,186.404 
12,267.921 
11.401.115 

9.506,926 
7.552,123 
6.226,973 
11.532,477 
8,498,653 

9,798.138 
5,941.553 
2.268.322 
2.999.865 

124.539.444 
3.545,174 


32,562,803 

232,877 

898,653 

1,853,938 

2,803.217 

3.323.040 
3,923.166 
4.103.365 
3.654.366 
2,957,680 

2,193,903 
1,560,253 
1,168,194 
1,841,041 
1 ,045,337 

752,552 

200,801 

35.608 

14,812 

31.380.752 


66,186,711 

68.299 

295.015 

782,881 

1,893,742 

2,984,843 
4,529,590 
5,846,934 
6,007,395 
5.647.809 

4.875.743 
3.862,801 
3,290.281 
6,300,432 
4,782,490 

6,111,960 
4,352,339 
1 ,858,427 
2,695,728 

65.340.949 


32,110,174 

242.461 
1.013.437 
1,895,701 
2,607,176 

3,016,776 
3,479,078 
3,870,433 
3.530,531 
3,035.679 

2.284.807 
1,649,450 
1,228.910 
2,001,224 
1,144,226 

834,630 

220,344 

38,959 

16,352 

30,529,860 


35,967,583 

231,596 

937,574 

1,548,232 

2.120,989 

2.432.282 
2.793.601 
3,524.300 
3,409.803 
3.176.822 

2,632.282 
2,127.485 
1,728,540 
3,085,011 
2,291,297 

2.403,342 

1.062.810 

278.991 

172,625 

34,099,424 


38,133,436 

554,351 
1.396,420 
2.41 1 .400 
3.372.875 

3,810.364 
4,379.976 
4,617,577 
4,181,820 
3,355,618 

2,486,821 
1.783.218 
1.313.661 
2.108,813 
1.205.261 

869.048 

229.154 

40.196 

16.863 

36,243.388 


16,149,312 


Under $6 000 ... 


80,436 


$5,000 under $10,000 


252,811 


$10 000 under $15 000 


529,896 


$15,000 under $20 000 


892.578 


$20,000 under $25,000 


1.196.872 


$25 000 under $30 000 


1.486.099 


$30 000 under $35 000 


1,802.218 


$35,000 under $40,000 


1,808.192 


$40 000 under $45 000 


1,574,173 


$45 000 under $50,000 


1 ,235,522 


$50 000 under $55 000 


959,031 


$55,000 under $60 000 


745,728 


$60 000 under $75 000 


1,372,783 




915,283 


$100 000 under $200 000 


825,552 


$200,000 under $500,000 


325,777 


$500,000 under $1,000.000 

$1 000 000 or more 


75,386 
70,972 




15,673.480 


Total nontaxable returns 




1.182.051 




845.762 


1.5 


80.314 


1,858.1 


59 


1 ,890.048 




475.831 



Fooinoie(s) at end ol table. 



62 



Individual Returns/1985 



Table 2.1— Returns With Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, 
Exemptions, and Tax Items by Size of Adjusted Gross Income— Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 





Itemized deductions — Continued 




Taxes paid deduction— Continued 


Interest paid deduction 


Size ot adjusted gross income 


Sales taxes on motor vejiicles 


Personal property taxes 


Other taxes 


Total 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Aittoum 




(481 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


Total 


11,992,919 

62,358 
228,924 
653,696 
919,466 

1,099,620 
1,358,203 
1,521,073 
1,378,288 
1.176.802 

967.361 
666,293 
497,739 
708,699 
398,980 

273,999 

62,284 

14,059 

5,075 

11.583,729 
409,190 


5,708,073 

26,845 

82,956 

247,104 

377,956 

437,601 
547,657 
622,562 
640,633 
575,799 

472,535 
369,773 
276,030 
432,259 
270,478 

226,347 
68,928 
21 ,955 
10,656 

5,520,765 
187,309 


11,863,048 

91,595 

318,718 

620,230 

1,026,724 

1,112,758 
1 ,342,321 
1,354,139 
1,317,749 
1,085,797 

805,985 
621,092 
453.163 
767,042 
483.318 

342.627 

95,043 

17.598 

7,149 

11,321,485 
541,563 


2,342,457 

13.159 
39.736 
70,886 
156.834 

145.838 
217,819 
214,510 
223,61 7 
211,769 

162,092 
134,480 
108,654 
203,570 
147,902 

142,767 
91,940 
22,105 
34,779 

2,241,937 
100,520 


8,432,556 

53,917 
212,587 
464,294 
775,753 

899,969 
977,213 
1,016,768 
970,833 
785,276 

572,322 
406,856 
312,137 
492,024 
254,279 

179.274 

44.640 

10,892 

3,522 

8,102,642 
329,914 


1,740,482 

7,474 

45,168 

54,041 

99,348 

136,434 

139,953 

175,880 

1 78,280 

214,743 

128.751 
98,552 
77,740 

138,423 
91 ,203 

88,170 
39,769 
11,469 
15,105 

1,662,889 
77,593 


36,286,822 

282,062 
1,108,439 
2,173,003 
3,181,189 

3,702,762 
4,330,862 
4,518,977 
4,087,353 
3,268,696 

2,430,776 
1,738,024 
1,264,868 
2,025,993 
'1.121.020 

805.571 

208,541 

33,160 

15,526 

34,566,607 
1.720,215 


180,094,578 

1,011,852 
2,950,156 
6,180,796 
9,204,309 

12,118,808 
15,629,831 
17,903,141 
17,811,199 
16,650,959 

13,430,811 
10,190,614 
8,538,494 
15,664,088 
1 1 ,392,788 

12,438,420 
6,290,126 
1,664,355 
2,133,831 

169,254,241 
10.840.337 


Under $5.000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $35,000 
$35,000 under $40,000 
$40,000 under $45,000 , . 

$45,000 under $50,000 

$50,000 under $55,000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100,000 , , 

$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $ 1 .000.000 
$1 ,000,000 or more 

Total taxable returns 


Total nontaxable returns 






Itemized deductions — Continued 




Interest paid deduction— Continued 


Size of adjusted gross income 


Home mortgage interest 


Credit card interest 




Total 


Paid to financiaJ institutions 


Paid to individuals 


Number of 
returns 






Numtwr of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Amount 




(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


Total 


28.052,037 

186.730 

749,258 

1,494,208 

2,152.192 

2,612,419 
3,238,147 
3,516,764 
3,243,864 
2,738,742 

2,053,234 
1 ,459,024 
1,073,986 
1,741,116 
942,010 

668,325 

152,794 

19.756 

9,468 

26,685.723 

1,366,314 


115,036,533 

559,739 
1.840.214 
4.025,522 
5.989.256 

8,045,387 
10,630,510 
1 1 ,880,658 
11,844,130 
1 1 ,279,072 
9,146,341 
6,798,361 
5,639,673 
10,448,209 
7,480,516 

6,702,017 

2,117,594 

372,120 

237,215 

108,296,071 
6,740,462 


27,201,014 

175,068 

703,930 

1,453,650 

2,044,754 

2,513,756 
3,110,285 
3,417.536 
3,160.837 
2.670.461 

2.016.304 

1.422.289 

1.047,516 

1,704,174 

926,518 

655,627 

149,831 

19,226 

9,252 

25,888,659 
1,312.355 


109,690,969 

497,458 
1 ,699,475 
3,827,480 
5,577,936 

7,644,087 
10,069,372 
11,388,056 
11,253.826 
10,784.801 

8,842,709 
6,510,803 
5,455,304 
9,939,336 
7,214,232 

6,411,443 

2,009,283 

344,642 

220,726 

103,380,283 
6,310,685 


2,187,258 

18,042 

83,081 

89,594 

206.427 

236,902 
290,738 
257,947 
220,735 
211.267 

126,740 

112,331 

72,241 

137,894 

61,700 

44,937 

14,536 

1,498 

649 

2,049,034 
138,224 


5,345,565 

62,281 
140.739 
198.042 
411,320 

401,300 
561,138 
492,602 
690,304 
494,271 

303,632 
287,558 
184,369 
508,874 
266,283 

290,573 

108,310 

27,478 

16,489 

4,915,788 
429,777 


26,044,572 

180,476 

656,754 

1 ,345,626 

2,123,280 

2,538,780 
3,178,971 
3,303,580 
3,116,498 
2,495,581 

1,910,583 
1.359,803 

964,763 
1 ,600,950 

776,859 

473,724 

102,602 

10,976 

4,777 

24.957,540 
1,087,032 


12,237,014 

89,333 
255,538 
562,047 
826,152 

1,099,895 
1,357,116 
1,483,035 
1,429,194 
1,236,531 

968,927 
722,962 
529,545 
915,120 
435,423 
264,829 


Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $35,000 
$35,000 under $40,000 
$40,000 under $45,000 

$45,000 under $50,000 
$50,000 under $55,000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100.000 

$100,000 under $200,000 


$200,000 under $500,000 


$500,000 under $1,000,000 

$1 .000.000 or more 

Total taxable returns 

Total nontaxable returns 


6,162 
2,057 

11.655.213 
581 .801 




llemized deductions — Continued 




interest paid deduction—Continued 


Contnbutlon deduction 


Size ot adjusted gross Income 


Ottier interest 


Total 


Casti contributions 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Under $3,000 to a 
single organization 


S3,000 or rT>ore to a 
single organization 




Number ot 
returns 


Amount 


Number of 
returns 


Amount 




(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


(71) 


Total 


29,030,892 

171,215 
694,009 
1.517.297 
2,319.136 
2.808.404 
3,414,698 
3,667,540 
3,420,375 
2,763.983 

2,047,389 

1,475,375 

1,085,918 

1 ,733,821 

971 ,062 

709.114 

186,610 

30,614 

14,332 

27,838,093 
1,192,799 


52,821,030 

362,780 

854,404 

1,593.227 

2,388,901 

2,973,527 
3,642,205 
4,539,448 
4,537,876 
4,135,356 

3,315,543 
2,669,292 
2,369,276 
4,190,758 
3,476,850 

5,471,574 
3,119,382 
1,286,072 
1.894,560 

49.302,956 
3,518,074 


36,162,178 

329.878 
1,216,702 
2,194.046 
3,104.265 

3,546,426 
4,152,626 
4,402,527 
3,997,074 
3,265,256 

2,446,548 

1,754,460 

1,307,740 

2,102,774 

1.184.915 

869.761 

230,162 

40.090 

16,928 

34,477,720 
1,684,458 


47,962,848 

146,162 

750,609 

1,708,029 

2,627,134 

2,854,819 
3.342,612 
3.814.572 
3.697.167 
3.451.806 

2,858,379 
2,454,009 
1 ,969,853 
3,748,589 
2,982,820 
3,664,614 
3,667,462 
1 ,928,838 
2,495.374 

46,176,320 
1,787,528 


35,407,395 

321,980 
1,179,431 
2,137,652 
3,028,124 

3,457,749 
4,015.277 
4,320,501 
3,937,175 
3,210,980 
2,411,497 
1,727,453 
1 ,285,430 
2,071,666 
1,164,547 

856,958 

226.418 

39,187 

16,380 

33,774,386 
1,633,009 


29,127,117 

127,095 
608,378 
1,280.780 
1,936,470 
2,200,587 
2,453,286 
2,827,604 
2,727,615 
2,446,156 

1,945,645 
1,647,266 
1,309,749 
2,404,063 
1,659,014 

1 ,909,042 

1,004.428 

385,831 

254,110 

27,980,708 
1,146,409 


1,545,202 

•2,699 
22,564 
56,069 
86,445 
86,887 
139,871 
146,659 
139,795 
135,407 

123,405 
94,897 
65,459 
134,223 
1 1 1 ,969 
110,124 
60,336 
20,132 
8,271 

1,473.420 
71,782 


10,789,064 

•12.502 

89.712 

260.068 

364,173 

389,058 
594,755 
636,596 
665,271 
649,487 

593,266 
517,049 
372,062 
771,461 
835,707 

1,010,812 

1,282,394 

767,910 

996,778 

10,367,661 
421,513 


Under $5,000 

$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30.000 

$30,000 under $35,000 
$35,000 under $40,000 
$40,000 under $45,000 

$45,000 under $50,000 
$50,000 under $55,000 
$55,000 under $60,000 
$60,000 under $75,000 
$75,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000.000 

$1 ,000,000 or more 

Total taxable returns 
Total nontaxable returns 



FootnoMs) al end o' laNe 



Individual Returns/1985 

Table 2.1— Returns With Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, 
Exemptions, and Tax items by Size of Adjusted Gross Income— Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



63 





Itemized deductions— Continued 




Contribution deduction — Cikjntinued 


Net casualty or theft loss 


r^jscellaneous deductions 


Size o( adjusted gross income 


Other titan casit contributions 


Carrvover from previous years 


Amount not deductible because 
of income limitations 


Number of 
returns 


Amount 


Number of 
returns 






Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 






(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(76) 


(79) 


(60) 


(61) 


Total 


10,566,582 

51.797 
237.101 
408.420 
690.363 

864.322 
1.079.792 
1.139.056 
1.168.909 
1.050.760 

839.173 
648.680 
516.438 
869.934 
514.393 

376,588 

86.895 

17.352 

7.609 

10.220.633 
345.949 


6,591,229 

14.058 
53.453 
165.803 
192.373 

241.615 
279.534 
338,123 
305,317 
343,456 

267,641 
271,863 
273,059 
518,718 
442,666 

630,317 

482,806 

707,764 

1 ,062,663 

6,436,223 
155.006 


187,130 

6.428 
•5,291 
24.223 
24.979 

18.043 
10.926 
10.796 
14.595 
17.022 

10.506 
4,046 
5,789 
9,123 
7,978 

6,888 

8,414 

1,120 

963 

146.904 
40.226 


1,918,175 

5.363 
•4,009 
24.724 
54.297 

23.810 
15.123 
12.286 
9,326 
12.849 

52.073 
19.045 
16.553 
68.084 
45.578 

156,964 
861,011 
140,641 
396,441 

1,839,588 
78,587 


307,761 

10,820 
13,571 
55,213 
59,361 

47,266 
30,438 
17,578 
21,869 
12,951 

10,794 
6,768 
4,523 
5,954 
5.614 

3.636 

1.079 

178 

148 

275.393 
32.368 


462,736 

12,857 

4,943 

13,346 

20,179 

251 

86 

37 

363 

141 

246 

1,214 

1,570 

13,736 

145 

42,521 

63,176 

73,308 

214,617 

448,750 
13,987 


249,558 

•4.032 
•19.918 
32.105 
39.442 

30.219 
16.676 
22.234 
23.138 
22.732 

1 1 .684 
6,708 

•3,846 
8,054 
4,878 

3,295 

522 

40 

35 

211,706 
37,852 


1,489,406 

•24,958 
•153,463 
127,282 
371.038 

121.592 
107,640 

68,456 
107,141 

54,873 

25,750 
17,212 
•20,248 
31.218 
41.529 

157.123 

44,791 

4,596 

10.495 

617.784 
871.622 


32,881,461 

339.660 
1.021.529 
1.923.593 
2.739.196 

3.260.403 
3,836.131 
4,106.866 
3.759.366 
3.001,792 

2.166.943 
1,595,071 
1,161,109 
1.888.153 
1.060.922 

767.188 

202,353 

36,154 

15,032 

31,479,347 
1.402,114 


24,465,862 


Under $5 000 


240,036 


$5,000 under $10.000 


477,153 
746,581 


$15 000 under $20 000 


1,158,468 


$20 000 under $25 000 


1,538,075 


$25 000 under $30 000 


2,180,954 


$30 000 under $35 000 


2.297,309 


$35 000 under $40 000 


2.447.118 


$40 000 under $45 000 


2.081.312 


$45 000 under $50 000 


1.539,271 


$50 000 under $55 000 


1 ,260,329 


$55 000 under $60 000 


970,793 


$60 000 under $75 000 


1,951,218 


$75 000 under $100 000 


1,552,255 


$100,000 under $200,000 

$200,000 under $500,000 

$600,000 under $1 ,000,000 

$1 000 000 or more 


2,003,480 

1,133,637 

434,778 

453,093 




23,433,963 




1 ,031 ,899 








Excess itemized deductions 


Unused zero bracket amount 


Exemptions 


Taxable income 


Zero bracket amount 


Size ol adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
exemptions 


Amount 


Number of 
returns 


Amount 


Numtier of 
returns 


Amount 




(62) 


(63) 


(84) 


(65) 


(86) 


(87) 


(86) 


(89) 


(90) 


(91) 


Total 

Under $5,000 


39,271,148 

335,389 
1.443,535 
2.562.200 
3.530.921 

4.009.935 
4.559.737 
4.773.541 
4.300.424 
3.456.642 

2,549,855 
1,822.535 
1.344.172 
2.169,879 
1.229.157 

889.971 

235.249 

40.777 

17.229 

37.162.676 
2.108.472 


278,802,507 

1 .486.893 
4.968.480 
8.302.246 
11.760.757 

14.283.477 
18.602,183 
22.353.971 
23.457.965 
22.859.436 

19.235.787 
15.711.483 
13.473.634 
26.323.653 
20.911.301 

25.483.459 
15.358.240 
6.184.205 
8.045.337 

260.559.704 
18.242.803 


577,036 

393.21 1 
130.594 
41.320 

•6.549 
•4.251 

•626 

•410 
•68 
••7 

562.766 
•14.270 


1.068,551 

789,255 
194,136 
68,710 

•10.337 
•5.373 

•41 

•584 

•110 

••6 

1,045.514 
•23.036 


116,475,034 

1.101.201 
3.526.247 
6,511.986 
8.955.082 

10.695.633 
12.985.456 
14.522.811 
13.479.203 
10.978.837 

8,305.646 
5,933,383 
4,423,638 
7,068,637 
4,042,491 

2,967,040 

790,754 

131,156 

55.833 

110,197,278 
6,277,756 


121,048,583 

1,143,997 
3,662,562 
6,764,376 
9,306,118 
11.113.037 
13.494.766 
15.093.536 
14.010.475 
11,412,728 

8,633.441 
6.167.224 
4.597.964 
7.347918 
4.200.857 

3.083.462 

821.791 

136.313 

58,020 

114,529,736 
6,518,847 


39,126,444 

510,272 
1,333,064 
2.479,605 
3,465,493 

3,996.217 
4.547.082 
4.772.996 
4.294.540 
3.452,309 

2.545.305 
1.821.978 
1.339.049 
2.164.113 
1.226.747 

885.855 

234.147 

40.583 

17.089 

37.696,110 
1 .430.334 


1,189,728,739 

1,677.528 

5.387.132 

18.818.304 

41,505.149 

65,308,886 
93,463,343 
117,760,548 
123,607,015 
112,370,883 

93,059,829 
73,653,182 
59,213,855 
110,708,616 
79,538,761 

88.529,378 
52.168.162 
21.060.156 
31.898.009 

1.182,678.921 
7.049.818 


39,555,279 

654,115 
1.441.383 
2.557,940 
3.514,199 

4.006.429 
4.554.187 
4.777.008 
4.298.716 
3.455.142 

2,548.970 
1,823,026 
1,344,058 
2,168,307 
1,228,711 

889,820 

235,265 

40,773 

17,230 

37,719,449 
1,835.830 


125,216,912 

1,527,754 


$5,000 under $10.000 


3,353,256 


$10,000 under $15,000 


7,116.765 




10.194.370 


$20,000 under $25,000 


12.149.727 


$25,000 under $30,000 

$30,000 under $35.000 

$35 000 under $40 000 


14.177.483 
15.472.837 
14.310.047 


$40,000 under $45,000 

$45 000 under $50 000 


1 1 .699,297 
8.714,719 


$50 000 under $55 000 


6.237.129 


$55 000 under $60 000 


4,623,108 


$60 000 under $75 000 


7,442,01 1 


$75 000 under $100000 


4,196,816 


$100 000 under $200 000 


3,018,437 


$200,000 under $500,000 

$500,000 under $1 ,000.000 

$1 000 000 or more 


787,148 
138,650 
57,358 




120,711,830 


Total nontaxable returns 


4,505,082 








Income tax before credits 


Totaf credits 


Income lax after credits 




Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Numtierof 
returns 


Amount 


Number of 
relurns 


Amount 


Number of 
returns 


Amount 




(92) 


(93) 


(94) 


(95) 


(96) 


(97) 


(98) 


(99) 


(100) 


(101) 


Total 


38,287,291 

408.242 

927.467 

2.273.445 

3.389,467 

3.975,467 
4,537,503 
4,761,707 
4,290,329 
3,450,120 

2,544,866 
1,820,597 
1,341.679 
2,163,385 
1.226,120 

885,119 

234,096 

40,591 

17.091 

37.701.713 
585.578 


252,290,499 

80.212 

315.432 

1.556.443 

4.447,257 

8.132,041 
12.938.931 
17.671.148 
20.021.271 
19.478,932 

17,245,149 
14,664,038 
12,813,242 
25.61 1 ,930 
21,134,503 

28,994,650 

21,755,758 

9,773,738 

15.655.826 

251.740.872 
549.627 


12,197,063 

26.298 
294.375 
591.319 
777.905 

999.372 
1.282,499 
1,463,784 
1,283,592 
1,174.398 

898.554 
656.231 
518.482 
901.447 
583.635 

526.823 

169.358 

33,938 

15.053 

1 1 .61 1 .485 
585.578 


7,219,351 

4.443 

48.074 

123,111 

232,433 

364,632 
416,966 
509,348 
524,972 
468,731 

380,654 
271,124 
250,074 
585,399 
466,492 

957,911 
719,424 
322,599 
572,963 

6,669,724 
549,627 


37,658,163 

406,113 

762,541 

2,163,495 

3,287,876 

3,884,356 
4,496,432 
4,731,692 
4.259,785 
3,437,405 

2,533,304 
1,816,243 
1,336,987 
2,154,921 
1,217,308 

878,842 

233,292 

40,514 

17,057 

37,658,163 


245,071,148 

75,768 

267,358 

1,433,331 

4,214,823 

7,767,409 
12,521.965 
17.161,799 
19,496,299 
19.010,201 

16.864.495 
14.392.914 
12.563.169 
25.025.530 
20.668.011 

28.036.739 

21.036.334 

9.451.139 

15.082.863 

245.071.148 


394,580 

921 
2.509 
1.760 
8.819 

14.258 
13.406 
16.042 
15.608 
14.980 

26.747 
20,496 
20,181 
51,683 
58,055 

86,875 

32,125 

6,139 

3,976 

394,580 


3,532,937 

9.238 
18.229 

9.923 
21.339 

34.572 
32.168 
42.578 
70.302 
76.206 

64.403 

62.696 

96.825 

204.460 

331.805 

895.937 
677.766 
328.447 
556.042 
3.532.937 


37,725,442 

406.989 

765.047 

2.164.628 

3.291,347 

3,886,944 
4,500,328 
4,733,236 
4,263,775 
3,441,960 

2,540,607 
1,819,992 
1,341,698 
2,163,027 
1,226,117 

886,986 

234,860 

40,716 

17,185 

37,725,442 


248,605,097 


Under $5 000 


85,006 


$5 000 under $10.000 


285,587 


$10 000 under $15 000 


1 ,443,254 


$15,000 under $20,000 

$20 000 under $25 000 


4,236,163 
7,801,981 


$25 000 under $30 000 


12,554,133 


$30 000 under $35 000 


17,204,377 


$35,000 under $40 000 .... 


19,566,601 


$40 000 under $45 000 


19,086,408 


$45,000 under $50 000 


16,928,898 


$50,000 under $55,000 

$55,000 under $60,000 


14,455,610 
12,659,994 


$60 000 under $75 000 


25,230,990 


$75,000 under $100,000 


20,999,816 


$100 000 under $200 000 


28,933,403 


$200 000 under $500 000 


21,714,176 


$500,000 under $1 .000.000 

$1 000 000 or more 


9,779,717 
15,638,983 




248,605,097 


Total nontaxable returns 


_ 







"Estimale should be used with caution because of the small numtDer ol sample returns on which it is based 
* *Data combined to avoid disclosure of information for specific taxpayers. 
NOTE Detail may not add to tolal because of rounding. 



64 



Individual Returns/1985 



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ii 



Individual Retums/1 985 
Table 2.3— All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income 

(All figures are estinnates based on sannples— money amounts are in thousands of dollars) 



65 





~~ 
















Exemptions tor age 65 or over 


Size of adjusted gross income 


Numtjer of 
returns 


NumtMr of 
exemptions 


Number of 
exemptions 
tof taxpayers 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Totaf income tax 




Number of 
retums 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total 


101,660,287 

16,748,975 
16,491,466 
13,948,518 
11,601,994 

8,976,271 
7,457,947 
6,451 ,040 
5,184,620 
3,935,507 

2,766,037 
1,948,948 
1,409,811 
2,269,880 
1,263,409 

909,357 

238,088 

41,107 

17,312 

82,846,420 
18,813,867 


244,180,202 

25,801,347 
32,620,462 
30,698,594 
27.686,524 

23,446,876 
20,755,801 
19,222,769 
16,186,435 
12,343,630 

8,973,018 
6,303,115 
4,629,554 
7.365.622 
4.140.732 

3.019,322 

798,391 

131,957 

56,053 

202,318,055 
41,862,147 


149,523,674 

18,915,628 
20,353,489 
18,532,759 
16,663,296 

14,115,091 
12,281,187 
11,270,341 
9,443,812 
7,332,190 

5,251,861 
3,697,254 
2.697.386 
4.324.880 
2.396.136 

1.702.549 

436.842 

77.332 

31.641 

125,177,821 
24,345,853 


12,433,421 

1,357,959 
3,095,866 
2,323,876 
1,708,089 

1,034,169 
562,355 
474,671 
373,467 
300,410 

212,760 
181,178 
132,936 
254,461 
184,429 

156,476 

58,958 

16,450 

4,911 

10,078,604 
2,354,817 


16,748,810 

1,674,809 
3,925,249 
3,125.808 
2.386.599 

1 .485.909 
791.487 
618.112 
544.712 
415.487 

319,455 
264,510 
203,256 
360,684 
277,323 

241,522 

86,167 

20,402 

7,319 

13,519,092 
3,229,718 


283,393,324 

500.699 
23.475.519 
28.573,178 
29.587.531 

22.992.995 
15.453.951 
15.384.066 
13.900.074 
12.766.325 

10.127.757 
9,469,702 
7,621,257 
16,972,913 
15,747,853 

20,970,576 
17,331,276 
10,919,430 
11,598,222 

273,479,787 
9,913,537 


10,078,604 

142,795 
2,198,020 
2,161,803 
1,660,626 

1,017,542 
559,614 
471,884 
365,838 
300,323 

212,312 
181,091 
132,936 
253,659 
183,714 

156,220 

58,890 

16,435 

4,902 

10,078,604 


46,664,555 


Under $5,000 

$5 000 under $10 000 


26,094 
615,044 


$10 000 under $15 000 


1,577,797 


$15,000 under $20,000. 

$20,000 under $25,000 
$25,000 under $30,000 . 
$30 000 under $35 000 




2,277.609 




2.144.513 
1.752,171 




2,027,859 


$35 000 under $40 000 


1,970,456 




2,021,393 


$45 000 under $50 000 


1,689,464 


$50 000 under $55 000 


1 ,684,452 


$55,000 under $60,000 . 
$60 000 under $75 000 




1,472,658 




3,637,684 


$75,000 under $100,000 

$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,0 
$1 000 000 or more 




3,721,617 




5,962.170 




5.841,593 


30 .... 


3,745,315 
4,496,666 


Total taxable returns 

Total nontaxable returns 




46,664,555 












Exemptions for blindness 


Exemptions for dependents 




Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Total 


Size of adjusted gross income 


Number of 
retums 


Amount 


Number of 
retums 


Number 01 
exemptions 


Adjusted 

gross income 

fess deficit 


Total income tax 




Number of 
retums 


Amount 




0) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


Total 


326,521 

25,486 
108,659 
46,778 
48,426 

35,581 

■12,477 

•12,106 

•8,934 

•6,373 

•5,558 
•5,637 
•626 
•4.289 
•2.722 

2.028 

663 

117 

61 

222,385 
104,136 


327,319 

25.486 
108,659 
46,778 
48,426 

35,581 

•12,477 

•12,106 

•8,934 

■6,373 

■5,558 
■5,637 
■626 
■4,915 
•2,722 

2,199 

664 

117 

61 

223.182 


6,078,877 

20,707 
777,267 
570,605 
827,670 

780,330 
•330,151 
•387,970 
•338,368 
•265,883 

■265,639 
■294,194 
•36,772 
•271,239 
•230,868 

266,975 

193,544 

77,198 

143,497 

5,408,356 


222,385 

38,408 
45,586 
45,587 

31,215 

■12,477 

•12,106 

•8,934 

■6,373 

•5,558 
•5,637 
■626 
■4,289 
•2,722 

2,028 

661 

117 

61 

, 222,385 


714,900 

5,506 
29,569 
50,728 

60,218 
•30,657 
•46,205 
•45,312 
•38,656 

•47,232 
•50,677 
•8,947 
•38,756 
•50,503 

63,754 
70,287 
27,456 
50,439 

714,900 


39,550,811 

2,862,677 
4,243,920 
4,604,426 
4,506,213 

3,984,204 
3,800,110 
3,664,209 
3,067.336 
2,322,844 

1,696.770 
1.186.557 

856.956 
1.362.341 

732.504 

509.513 

126.002 

16,207 

8,022 

32,620,073 
6,930,738 


77,580,399 

5,185,424 
8,233,065 
8,993,249 
8,588,203 

7,810,295 
7,670,650 
7,322.210 
6.188.977 
4.589.580 

3.396.144 
2.335.714 
1.728.286 
2.675.143 
1.464.551 

1,073.052 

274.718 

34.106 

17.032 

63,397,960 


1,157,515,513 

-12,708,020 
32,176,855 
57,748,903 
78,688,891 

89,488,289 
104,269,187 
118,883,316 
114,800,454 

98,432.620 

80,372,092 
62,170,698 
49,163,534 
90,491 .228 
62.305.485 

66.333.818 
36.092.711 
10.878.409 
17.927.043 

1,129,705,125 


32,620,073 

52,705 
1,089,040 
4,091,971 
4,304,208 

3,884,863 
3,737,900 
3,627.426 
3.043.408 
2.313.220 

1 .689.639 
1.184.450 

854.899 
1,358,525 

730,640 

507,296 

125,714 

16,170 

7,999 

32,620,073 


153,572,433 


Under $5 000 




134,388 


$5,000 under $10,000 






258,054 


$10 000 under $15,p00 






2,555,017 


$15,000 under $20,000 

$20,000 under $25,000 . 
$25 000 under $30 000 






5,265,733 

7,305,955 
9,715,681 


$30,000 under $35,000 






12,366,864 


$35 000 under $40 000 






13,198,920 


$40,000 under $45,000 

$45,000 under $50,000 
$50,000 under $55,000 
$55,000 under $60,000 
$60,000 under $75,000 
$75,000 under $100,000 

$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 ,000,0( 


X) 




12,036,900 

10,523,064 
8,888,977 
7,372,717 
14,825.227 
11,719.572 

15,406,231 
11,077,401 
3,943,816 
6,977,915 




153,572,433 


Total nontaxable returns 


10 


4,137 


670, 


S20 




_ 


14,182,439 


27,810,388 




2_ 


— 



Foolnote<s) at end of table. 



66 



Individual Returns/1985 



Table 2.3— All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income — 
Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 





Exemptions lor dependents — Continued 




Exemptions lor ctiildren at home 


Exemptions for children away from home 


Size of adjusteO gross income 


Number o( 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Number or 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number ol 
returns 


Amount 


Number ol 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 


36,970,298 

2.682.614 
3.880.937 
4,149,793 
4,128,845 

3,716,728 
3.561.477 
3.450.408 
2.930.576 
2.240.748 

1,633,283 
1.140,982 

824.262 
1.306.597 

697.766 

483.329 

119.623 

14.979 

7.351 

30,333,221 
6,637,077 


71,071,345 

4.809.856 
7.389.132 
7.893.346 
7.674.857 

7.144.866 
7.068.969 
6.779.535 
5.800,141 
4,343,502 

3,218,848 
2,187,684 
1 .607.897 
2.492,175 
1.361.445 

996.907 

256.065 

30.870 

15.250 

57,848,243 
13,223,102 


1,093,202,199 

-12,232,956 
29,370,799 
51,997,709 
72,108,106 

83,504,325 
97,723.411 
111.938.666 
109.702.571 
94.943.820 

77.369.302 
59.782.929 
47.287.081 
86.761.147 
59.359.415 

62.821.810 
34.249.399 
10.057.340 
16.457.326 

1,066,357,102 
26,845,097 


30,333,221 

23,980 

827,205 

3,656,357 

3,935,751 

3,618,666 
3,507,362 
3,413,649 
2,907,848 
2,232,426 

1 ,627,048 
1,139,183 

822,208 
1,302,784 

696,000 

481,123 

119,353 

14.948 

7.330 

30,333,221 


144,095,159 

127.472 

176.965 

2.166.964 

4.673.561 

6.638.209 
8.926.905 
11.480.750 
12.455.282 
11.559.186 

10.075.154 
8.490.636 
7.052.058 
14.161.415 
11.115.852 

14.485.771 
10.480.121 
3.644.339 
6.384.521 

144,095,159 


1,497,382 

62.964 
118.940 
177.623 
179.144 

167.591 
141.669 
1 54,040 
143,734 
77,159 

62,698 
43,647 
34,070 
59,486 
39,624 

27,687 

5,803 

978 

525 

1,360,544 
136,838 


2,256,587 

93,239 
187,005 
275,065 
293,286 

256,208 
202,704 
211,345 
213,465 
114,764 

90,778 
73,181 
55,884 
83,507 
54,221 

40,379 

9,188 

1,557 

811 

2.029,858 
226,729 


48,337,760 

-805,048 

931,624 

2,204,089 

3,171,372 

3,757,564 
3,884,436 
4,987,610 
5,342,257 
3,281 ,594 

2,964,576 
2,288,390 
1,963,170 
3,956,618 
3,344,991 

3,642,095 

1,641,912 

656,135 

1,124,373 

48,115.555 
222,204 


1,360,544 

8.933 

70.189 

160.824 

171.854 

163.970 
138.388 
153.883 
1 42.440 
77.129 

61.646 
43.339 
34.066 
59.482 
39.605 

27.523 

5.778 

974 

521 

1,360,544 


7,522,586 

9.007 

23,889 

131,094 

268,397 

391,644 
459,729 
599,460 
713,234 
445,924 

410,578 
354,355 
322,746 
651,802 
653,382 

919,867 
495,732 
237,391 
434,356 

7,522,586 


Under $5,000 

$5,000 under $10.000 


$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $35.000 

$35,000 under $40.000 

$40,000 under $45,000 , 

$45,000 under $50.000 

$50,000 under $55,000 

$55,000 under $60.000 

$60,000 under $75,000 
$75,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 
$500,000 under $1 .000.000 
$1,000,000 or more 
Total taxable returns 


Total nontaxable returns 




Exemptions tor dependents — Continued 




Exemptions for parents 


Exemptions for other dependents 


size of adjusted gross Income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total Income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(38) 


(37) 


(38) 


Total 


1,650,623 

105.215 
218.900 
284,405 
203,150 

156,474 
163,311 
169,101 
57.281 
57.567 

58.452 
37.028 
29.071 
53.919 
29.143 

20.390 

5.568 

977 

571 

1,376,824 
273,699 


1,933,209 

138.552 
262.985 
341.348 
229.426 

177.336 
187.224 
205.308 
65.872 
62.583 
61.097 
40.403 
32.472 
61.716 
34,921 

24,055 

6,175 

1,083 

653 

1,593,767 
339,442 


45,103,129 

-334.236 
1,716.989 
3.551.673 
3.464.620 

3.512.513 
4,478.029 
5,502,517 
2,134,193 
2,460,953 

2,761,815 
1 ,948,567 
1,675,943 
3,614,513 
2,477,443 

2,684,077 

1,596,136 

645,938 

1,211,448 

43,558,642 
1,544,487 


1,376,824 

5.753 

94.694 

260.938 

196,274 

150,293 
156,251 
166,067 
55,641 
56,289 

58,452 
36,873 
29,071 
53.919 
28.901 

20.304 

5.559 

975 

570 

1,376,824 


8,070,802 

5.770 

31.478 

191.118 

239,542 

307,351 
422,730 
557,861 
227,263 
284,182 

388,022 
279,208 
228,684 
586,81 1 
452,905 

642,266 
502,130 
233,681 
489.801 

6,070,802 


1,691,975 

112.270 
282.612 
327.417 
278.963 

174.729 
154,423 
95,462 
82,898 
60,789 

24,527 

28,271 

19,066 

27,197 

11,869 

8,441 

2,402 

413 

226 

1,420,191 
271,784 


2,319,258 

143,777 
393,943 
483,490 
390,634 

231,885 
211,753 
126,022 
109,499 
68,731 

25,421 
34,446 
32,033 
37,745 
13,964 

11,711 

3,290 

596 

318 

1,926,092 
393,166 


37,173,703 

28,379 
2,171,307 
4,190,433 
4,844,904 

3,884,322 
4,220,324 
3,106,208 
3,099,577 
2,566,501 

1,158,735 
1,486,611 
1,080,524 
1 ,794,033 
1 ,003,046 

1,141,488 

694.382 

273.177 

429.752 

35,635,377 

1,538,327 


1,420,191 

14,292 
142.376 
305,259 
272,123 

174,728 
153,348 
92,087 
82,898 
60,789 

24,527 
28,271 
19.063 
27.174 
11.784 

8.440 

2.395 

412 

225 

1,420,191 


4,113,079 

1 329 


Under $5,000 


$5,000 under $10,000 


34 773 


$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 , 

$25,000 under $30.000 

$30,000 under $35.000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 . . 

$50,000 under $55.000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000 
$200,000 under $600,000 
$500,000 under $1 .000.000 
$1,000,000 or more 

Total taxable returns 


216,899 
339,721 

331,933 
410,604 
298,595 
368,286 
327,936 

154,392 
202,822 
160,321 
317.800 
183.243 

272.044 

223.560 

96.427 

172.396 

4.113,079 


Total nontaxable returns 



FoolrK5te(s) al end of table 



Individual Returns/1 985 

Table 2.3— All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income — 
Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



67 





Numljer of exemptions other ttian age or blindness: 




Total 


One 


Size of adjusted gross income 


Numtjer of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 




Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 




(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


Total 


101,660,287 

16,748,975 
16,491,466 
13,948,518 
1 1 ,601 ,994 

8,976,271 
7,457.947 
6.451,040 
5,184,620 
3,935,507 

2,766,037 
1 ,948,948 
1 ,409,81 1 
2,269,880 
1,263,409 

909,357 

238,088 

41,107 

17,312 

82,846,420 
18,813,867 


2,305,951,483 

3,610,157 
123,724,100 
173,451,696 
202,078,044 

200,868,257 
204,399,150 
209,135,063 
193,807,899 
166,810,498 

131,103,823 
102,050,112 
80,847,660 
150.812,590 
107,424,625 

119,200,439 
68.986,276 
27,541,427 
40,099,667 

2,259,015,527 
46,935,956 


82,846,420 

3.851.646 
12.026.868 
13.152.612 
11.305.700 

8.826.109 
7.384.215 
6.399.139 
5.145.094 
3.920.825 

2.756.789 
1.945.779 
1.407.337 
2.262.401 
1.260.060 

905.961 

237.592 

41.037 

17.266 

82,846,420 


325,710,254 

575,499 
5,089,337 
12,182,586 
18,074,407 

20,420,486 
22,916,851 
25,080,332 
24,713,424 
22,636,388 
18,865,277 
15,810,993 
13,482,662 
26.771.126 
21,794.656 

29.656.937 

22.032.978 

9.878.188 

15.728.128 

325,710,254 


42,634,028 

12.792.010 
10.060.128 
7.030.638 
4.848.555 

2.827.027 

1.952.906 

1.171.484 

652.182 

425.649 

222.413 
152.164 
93.396 
172.110 
103.543 

90.113 

33.687 

3.748 

2.275 

33,013,214 
9,620,814 


542,503,629 

25.555.874 
74.506.219 
86.891.094 
84.133.196 

62.859.618 
53.393.096 
37.865.344 
24.228.769 
18.018.209 

10.552.096 
7.929.057 
5.360.709 

11.425.441 
8.877.915 

12.037.286 
10.635.528 
2.532.840 
5.701.340 

525,768,482 
16,735,147 


33,013,214 

3.793.360 
9.633.397 
6.920.294 
4.801.701 

2.806,198 

1 ,949,029 

1,166,493 

645,995 

424,641 

221.964 
152.010 
93.179 
172.020 
103.381 

89.940 

33.609 

3.734 

2.269 

33,013,214 


72,764,828 


Under $5,000 


393.900 




4.545 532 


$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $35.000 

$35,000 under $40.000 

$40,000 under $45.000 

$45,000 under $50.000 

$50,000 under $55.000 

$55,000 under $60.000 

$60,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1,000,000 , 
$1 000 000 or more 


8.250.351 
9.910.789 

8.550.699 
8.046.262 
6.195.776 
4.114.416 
3.261.394 

1 .948.338 
1.627,755 
1.133.318 
2.676.974 
2.244.713 

3.320.210 

3.364.399 

968.479 

2 21 1 525 




72,764,828 


Total nontaxable returns 






Numtjer ot eKemptions ottier ttian age or blindess—Continued 




Two 


Three 


Size of adjusted gross income 


Numtjer of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 




Numtjerof 
returns 


Amount 


Number of 
returns 


Amount 




(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Total 


25,568,790 

2.132.799 
3,493.751 
3.487.040 
3,169,696 

2,753,115 
2,128,028 
1,896,126 
1 ,607,562 
1,266,102 

888,224 
636,497 
473,933 
759,630 
441 ,554 

324,297 

81,359 

21 ,699 

7,378 

21,529,494 
4,039,296 


701,885,228 

-7,396,922 
26,915,854 
43,513,511 
55,277,180 

61 ,683,692 
58,307,493 
61,466,473 
60,092,998 
53.706.209 

42.143.308 
33.321.668 
27.148.469 
50,511.203 
37.452.536 

42.747.088 
23.114.158 
14.500.585 
17.379.724 

691,949,595 
9,935,633 


21,529,494 

48.490 
1.895.985 
3.263.110 
3.115.082 

2.723.100 
2.113.950 
1.884.355 
1.598.151 
1.261.964 

886.250 
635.588 
473.733 
756.057 
440.228 

323.198 

81.216 

21.677 

7.360 

21,529,494 


110,023,970 

55.289 

457.245 

2.332.736 

4.390.243 

6.062.567 
6.567.281 
7.750.890 
8.185.924 
7.862.509 

6.711.152 
5.546.258 
5.138.404 
9.584.852 
8.110.774 

1 1 .399.946 

7.869.419 

5,098,870 

6,899,611 

11 n n^a 470 


13,075,928 

916.540 
1.364.034 
1.536.378 
1.584.981 

1.325.273 
1.175.931 
1.219.402 
1.035.637 
756.682 

540.500 
413.687 
290.955 
482.585 
240.173 

151.307 

33.937 

5.411 

2.515 

10,889,098 
2,186,830 


380,698,739 

-3.587.282 
10.290.636 
19.280.452 
27.651.878 

29.612.221 
32.282.919 
39.544.821 
38.762.338 
32.108.457 

25.619.409 
21.686.013 
16.678.858 
32.024.751 
20.336.473 

19.516.124 
9.702.584 
3.646.330 
5.541.755 

372,200,636 
8,498,103 


10,889,098 

5.400 

338.864 

1.411.656 

1.521.004 

1.303.054 
1.163.624 
1.208.483 
1 .028.052 
754.071 

538.081 
413.441 
289.861 
481.148 
239.661 

150.930 

33.860 

5.403 

2.505 

10,889,098 


52,595,846 


Under $5,000 


33.621 


$5,000 under $10,000 


68.229 


$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $35.000 

$35,000 under $40.000 

$40,000 under $45.000 

$45,000 under $50.000 

$50,000 under $55,000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000 . 

$200,000 under $500,000 

$500,000 under $1,000,000 . , 
$1 .000.000 or more 


900.629 
1.909.380 

2.537.306 
3.204.040 
4.417.151 
4.806.289 
4.148.964 

3.591.474 
3.298.207 
2.649.161 
5.590.324 
4.013.514 

4.739.681 
3.138.984 
1.346.671 
2.202.220 


Total taxable returns .... 


52,595,846 


Total nontaxable returns 




- 





Footnoie(s) al end ol table. 



68 



Individual Retums/1985 



Table 2.3— All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income- 
Continued 

(All figures are eslimates based on samples— money amounts are in thousands of dollars) 





Number ol exemptions oltier ttian age or blindess— Continued 




Four 


Five or more 


Size 01 adjusted gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


Total 


12,272,333 

528.806 

893.591 

1 ,096,580 

1.172,069 

1,212.054 
1 .296.220 
1 ,324,000 
1.151,266 
956,738 

709,555 
482,900 
339,118 
544.112 
307.983 

198,565 

50.427 

5.552 

2.797 

10,670,143 
1,602,190 


414,978,811 

-5.804,552 

6,738.710 

13.814,966 

20,593.767 

27,324.643 
35,562.755 
42,926,011 
43,141,306 
40,558,926 

33.600,503 
25.286,537 
19.443.511 
36.162.061 
26.247.571 

25.688.872 
13.816.684 
3,716.180 
6,160.360 

409,043,672 
5,935,138 


10,670,143 

2,976 

124,231 

956,750 

1,103,512 

1.172,105 
1.271,189 
1.314.991 
1,137.013 
953.830 

706.196 
481.937 
338.607 
543,281 
307,529 

197,327 

50,339 

5,537 

2,793 

10,670,143 


56,345,620 

45,565 

14,151 

489.799 

1,212,452 

2,056,727 
3,144,465 
4,333,355 
4,816,638 
4,874,597 

4.375.150 
3.529.732 
2,860.545 
5,866.407 
4.845.552 

5.911.627 
4,240.434 
1,346,319 
2,382,106 

56,345,620 


8,109,208 

378,820 
679,962 
797,882 
826,693 

858,802 
904,862 
840.028 
737.973 
530.336 

405,345 
263.700 
212.409 
311.443 
170.156 

145.075 

38.678 

4.697 

2.347 

6,744,471 
1,364,737 


265,885,077 

-5,156.960 
5.272.680 
9,951.673 
14.422.023 

19.388.082 
24.852.888 
27.332.413 
27.582.489 
22,418,696 

19,188,508 
13,826,839 
12,216,113 
20,689,133 
14,510,130 

19,211,069 
11.717,321 
3,145.492 
5,316,488 

260,053,143 
5,831,935 


6,744,471 

1,420 

34,381 

600,802 

764,401 

821,652 
886,423 
824,817 
735,883 
526,319 

404,298 
262.803 
211,957 
309.895 
169.261 

144.566 

38.568 

4.686 

2.339 

6.744,471 


33,979,990 

47,124 

4,179 

209,070 

651,543 

1,213,187 
1,954,802 
2.383,160 
2,790.158 
2,488,924 

2,239,163 
1 ,809,041 
1.701,235 
3.052.569 
2.580.104 

4.285,472 
3.419.743 
1.117.849 
2,032.667 

33,979,990 


Under $5,000 

$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $35,000 
$35,000 under $40,000 
$40,000 under $45,000 

$45,000 under $50,000 
$50,000 under $55,000 , 
$55,000 under $60,000 
$60,000 under $75,000 , , 
$75,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 .... 

Total taxable returns 


Total nontaxable returns 



"Estimate should be usee] with caution because ol the small number ol sample returns on whic^h it is basecj 
NOTE Detajl may not add lo total because ot rounding 



Individual Retums/1985 
Exemptions by Type, and Number of Exemptions, by Marital Status 



69 



Table 2.4— All Returns 

{All figures are estimates based on samples— money amounts are in thousands of dollars) 



Number of 
returns 



Number ol 
exemptions 



Numljer of 
exemptions 
for taxpayers 



Exemptions for age 65 or over 



Numt>er ot 
returns 



Numljer of 
exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number ol 
returns 



a I 



|2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Number of returns 

Joint returns of fiusbands and 

wives 

Separate returns of fiusbands and 

wives: 

Total 

Spouse filing 

Spouse not filing 

Returns of fieads of ttousefiolds . 
Returns of surviving spouses . . 
Returns of single persons 



101.660.287 
47.809.791 



895.789 

842.193 

53.596 

10.038.229 
113,289 

42.803.189 



244.180.202 
165.233.990 



1 .564.643 

1 .404.850 

169.793 

26.541.049 

324,839 

50.515.681 



149.523.674 
95.619.582 



949.385 
842,193 
107,192 

10.038,229 
113,289 

42,803,189 



12,433.421 
6.845.644 



80.366 
75.386 
•4.980 
224.078 
13.510 
5.269.823 



16.748.810 
11.156.053 



85.346 
75.386 
•9.960 
224.078 
13.510 
5.269.823 



283.393,324 
188.668,297 



1.871.774 
1 .842,248 

•29,527 
3,778,010 

154,035 
88.921.207 



10.078.604 
5.556,948 



62,483 

t 

t 

179.423 

•9.171 

4.270.579 



46.664.555 
32.174.732 



438.717 

t 

t 

458,710 

•16,386 

13,576,010 



Exemptions for blindness 



Marital status 



Number of 
returns 



Number of 
exemptions 



Adjusted 

gross income 

less deficit 



Totai income tax 



Number of 
returns 



Exemptions for dependents 



Number of 
returns 



Number of 
exemptions 



Adjusted 

gross income 

iess deficit 



Totai income tax 



Number of 
returns 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



Number of returns 

Joint returns of husbands and 

wives 

Separate returns of tiusbands and 

wives: 

Total 

Spouse filing 

Spouse not filing 

Returns of heads of fiousetiolds . 
Returns ot surviving spouses . 
Returns of single persons 



326,521 


327.319 


191.207 


192.005 


•47 


•47 


•47 


•47 


•2.841 


•2,841 


132.426 


132,426 



6.078,877 
4,052,188 



•16.093 
•16.093 



•27.963 
1 .982.633 



222.385 
132,031 



•47 
•47 



•2,841 
87.466 



714,900 
464.343 



•6,906 
•6.906 



•598 
243.052 



39.550,81 1 
28.367.688 



322.070 

301.819 

20.251 

9.246.950 
113.289 

1.500.814 



77.580,399 
58.266.350 



529.865 

487,224 

42.641 

16.275.901 

198.040 

2,310,243 



1.157,515,513 
985,552,855 



5,305,490 

4,840,377 

465,113 

136,296,803 

2,535,594 

27.824,772 



32,620,073 
25,103,703 



259,916 

245,351 

14,565 

5,922,014 

88,023 

1.246.417 



153.572.433 
136.014.746 



881.012 

809.037 

71.974 

12.448.961 

302.030 

3.925,684 



Exemptions for dependents — Continued 



Exemptions lor children at home 



Number of 
returns 



(19) 



Number of returns 

Joint returns of husbands and 

wives 

Separate returns of husbands and 

wives: 

Total 

Spouse filing 

Spouse not filing 

Returns of heads of households 
Returns of surviving spouses 
Returns of single persons 

Footnote(s) at end ol table. 



36,970.298 
27.619.005 



280.480 
263,068 
17,412 
3,343,355 
113,289 
614,169 



Numtjer of 
exemptions 



(20) 



71,071,345 
55,248,812 



456,339 
418,719 
37,620 
14,231,789 
195.845 
938.560 



Adjusted 

gross income 

less deficit 



(21) 



1,093.202,199 
956,874,166 



4,506,653 
4,072,576 
434.077 
120.322.285 
2,535.594 
8,963,501 



Total income tax 



Number of 
returns 



(22) 



30,333,221 
24,424,963 



219,631 
207,906 
• 1 1 ,726 
5,158,776 
88,023 
441,828 



(23) 



144,095,159 
131,292,570 



745,380 
674,434 
•70.946 
10.660.448 
302.030 
1.094.730 



Exemptions for children away from home 



Numtjer ol 
returns 



(24) 



1.497.382 
716.561 



27.103 
27.103 

181.363 

t 

572.353 



Numtwr of 
exemptions 



(25) 



2.256.587 
1.051.806 



47.509 
47.509 

304.686 

t 

852.584 



Adjusted 

gross income 

iess deficit 



(26) 



48.337.760 
30.169.155 



512.715 
512.715 

3,880.858 

t 

13.769.830 



Total income lax 



Number o( 
returns 



127) 



1.360.544 
659.285 



22.937 
22.937 

146.511 

t 

531.809 



(28) 



7.522.586 
4.696.410 



93.463 
93.463 

508,256 

t 

2,222,121 



70 Individual Returns/1 985 

Table 2.4— All Returns: Exemptions by Type, and Number of Exemptions, by Marital Status— Continued 



(All figures are estimates based or 


samples— money amounts are in ttiousands ol dollars) 




























Exemptions for dependents — Continued 




Exemptions for parents 


Exemptions for ottier dependents 


Marital status 


Numtjer of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number ol 
returns 


Amount 


Number of 
returns 


Amount 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(38) 


(37) 


(38) 


Number of returns 


1 .650,523 


1 ,933,209 


45,103,129 


1,376,824 


6,070,802 


1,691.975 


2,319,258 


37.173,703 


1,420,191 


4,113,079 


Joint returns of tiusbands and 






















wives 


803,413 


965,656 


30,561,509 


708,733 


4,486,235 


721,602 


1,000,076 


21 ,958,425 


646,105 


2,678,547 


Separate returns of husbands arid 






















wives: 






















Total 


9,224 


9,226 


213,832 


6,381 


41,315 


16,778 


16,791 


274,963 


16,771 


34,990 


Spouse filing 


7,042 


7.044 


157,538 


4,199 


31,808 


13,939 


13.952 


243,927 


13,932 


33,962 


Spouse not filing 


■2.182 


•2,182 


•56,293 


•2,182 


•9,507 


•2,839 


•2,839 


•31,036 


•2,839 


•1,028 


Returns of tieads of housefiolds 


687,581 


762.322 


11.916,529 


523,489 


1,259,737 


720,412 


977,104 


11,232,215 


563,585 


971.787 


Returns of surviving spouses 


•10 


•10 


•4,593 


•10 


•1,930 


•2,183 


•2,183 


•54,073 


•2,183 


•5,986 


Returns of single persons 


150,295 


195.995 


2,406,666 


138,211 


281,586 


231,000 


323,104 


3,654,027 


191,547 


421,769 




Number ot exemptions ottier tfian age or blindness: 




Total 


One 


Tv»o 


Marital status 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Adjusted 

gross income 

less delicit 


Total income tax 




Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 




(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


Numljer of returns 


101,660,287 


2,305,951,483 


82,846,420 


325,710,254 


42,634,028 


542.503,629 


33,013,214 


72,764,828 


25,568,790 


701,885,228 


21,529,494 


110,023,970 


Joint returns of tiusbands and 


























wives 


47.809,791 


1,591,133,968 


42,290,417 


235,342,613 




— 


— 


— 


19,442,103 


605,581,113 


17,186,714 


99,327,867 


Separate returns of tiusbands and 
wives. 
Total , , 


























895,789 


12,708,352 


728,445 


2,329,385 


540,374 


7,051,634 


442,110 


1,403.247 


200,747 


3,014,107 


163,758 


539,938 


Spouse filing 


842,193 


11,892,011 


687,461 


2,212,284 


540,374 


7,051,634 


442,110 


1 .403,247 


167,402 


2,662,879 


137,339 


494,811 


Spouse not filing 


53,596 


816,341 


40,984 


117,100 


— 


— 


— 


— 


33,345 


351,228 


26,419 


45,126 


Returns of fieads of fiousefiolds 


10,038,229 


149,401,220 


6,556,819 


13,962,009 


791,279 


13,104,417 


634,805 


1.513,047 


4,934,563 


74,542,685 


3,337,009 


7,510,812 


Returns ol sun/iving spouses 


113,289 


2,535,594 


88,023 


302,030 


— 


— 


— 


— 


61,661 


1,199,308 


48,614 


143,204 


Returns of single persons 


42,803,189 


550,172,349 


33,182,716 


73,774,218 


41.302,375 


522,347,577 


31,936,299 


69.848.534 


929.716 


17,548,015 


793,399 


2,502,150 




Number of exemptions olfier Itian age or blindess — Continued 




Throe 


Four 


Five or more 


M^ital status 


Number ol 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Adjusted 

gross income 

less delicit 


Total income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Numtier of 
returns 


Amount 




(61) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


Numtaer of returns 


13,075,928 


380,698,739 


10.889.098 


52,595,846 


12,272,333 


414,978,811 


10,670,143 


56.345.620 


8,109,208 


265,885,077 


6,744,471 


33,979,990 


Joint returns of tiusbands and 


























wives 


9,925,124 


333.199,666 


8,878.599 


47.953,139 


11,042,546 


397,127,878 


9,890,171 


54.867.039 


7,400,018 


255,225,312 


6,334,933 


33.194,569 


Separate returns of tiusbands and 
wives. 
Total 


























105.839 


1,574,813 


88.211 


181,940 


31,446 


695,490 


25,513 


138.564 


17,383 


372.307 


8,853 


65,696 


Spouse filing , , . 


97,931 


1 ,483,466 


83,143 


176,213 


24,127 


401,563 


18,200 


78.508 


12,359 


292.469 


6,669 


59,506 


Spouse not filing 


•7.908 


•91,348 


•5,068 


•5,727 


•7,319 


•293,927 


•7,313 


•60,056 


•5,024 


•79.838 


•2,184 


•6,190 


Returns of tieads of fiousefiolds , 


2,591,688 


37,499,947 


1 ,567,246 


3,252,739 


1,086,511 


14,981,017 


661,099 


1,070,528 


634,188 


9.273.153 


356,660 


614,883 


Returns of surviving spouses 


31,768 


858,484 


28,670 


109,097 


13,500 


310,348 


7,267 


32,852 


6,360 


167.454 


•3,472 


•16,877 


Returns of single persons 


421,509 


7,565,829 


326,372 


1,098,931 


98,330 


1,864,078 


86,093 


236,637 


51,259 


846,851 


40,553 


87,966 



*Eslimale should be used with caulion because of the small number of sample returns on wtiich il is based 

tOata deleted to avoid disclosure o! infofmaiion for specific taxpayers Deleted data are included m the appropriate totals 

NOTE Detail may not add lo total because of rounding 



Individual Returns/1985 71 

Table 2.5— Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross Income 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



size of adjusted gross inconie 













n adjusted 


Total net income less loss from 


Number of 


gross income 










gross 


ncome 


business actJvitlesi 






















lessdefldl 


Number of 
returns 


Amount 


Numtwr of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


12,433,421 


283,393,324 


4,027,499 


58,791,416 


11,659,356 


95,879,341 


4,572,101 


28,638,205 


2,062,733 


6,370,600 


113,036 


-3.572.960 


17.121 


268.453 


87,431 


643.216 


27,523 


174.243 


81,790 


-2,628,511 


97,587 


48.837 


•15.697 


■11,724 


74,161 


60.001 


•10,019 


•13,485 


39,306 


-70,207 


143,686 


216.964 


30.098 


44,017 


103,453 


86.955 


•15.742 


•12.241 


25,787 


-2,602 


232,900 


584.987 


73,903 


120,689 


197,316 


390.953 


25.133 


43.589 


42,687 


-27,725 


263,060 


929.367 


81,081 


214,432 


227,004 


417.139 


54.949 


61.099 


58,652 


61,273 


507,690 


2,293.504 


136,469 


451,731 


444,744 


1.091.417 


91.035 


73.929 


70,484 


10.826 


532,089 


2,920,459 


147.279 


594.027 


482.163 


1.392.785 


116.240 


153.727 


66,493 


129 


568.657 


3,677,985 


157,186 


692,301 


510.051 


1,738.370 


120.797 


152.706 


67,492 


8,883 


665,082 


4,998,427 


195,734 


868,113 


611.138 


2,196,162 


136.185 


219.988 


41.837 


38,757 


732,865 


6,225,997 


188.832 


1.023.359 


689.567 


2,895,807 


152.041 


166.032 


72.716 


101.373 


597,173 


5.652.651 


178.642 


1.071.359 


564.280 


2,603,820 


124.912 


239.516 


47.063 


23.324 


588,905 


6.179.114 


150.022 


846.059 


553.336 


2,753,447 


174,129 


387.605 


43.669 


89.466 


494,440 


5.686.763 


130,296 


878.925 


464.549 


2,471.102 


132,663 


213.589 


30.160 


32.261 


405,371 


5.055.284 


124,226 


857.149 


383,997 


2,120.922 


144,262 


351.732 


56.830 


97.856 


450,729 


6.088.890 


120,469 


1.013,428 


432,194 


2.633.911 


141,227 


272.807 


48.247 


41.016 


384,431 


5,563.125 


136,867 


1,296,065 


353,902 


1.917.332 


116,770 


330.071 


36.573 


-30.388 


450.135 


6,987,253 


158,034 


1,559,723 


421,745 


2.676.804 


144.823 


573,496 


56.826 


73.342 


325.072 


5,367,305 


113,573 


885,070 


312,304 


2.215.161 


135.568 


461,932 


48.800 


136.122 


339.075 


5.953,814 


103,409 


1,106,036 


324,880 


2.369.015 


131.529 


432,424 


47.100 


19.914 


293.696 


5,417,543 


96,999 


1,004,649 


276,125 


2.363.137 


120.771 


302,023 


36.688 


49.893 


300.111 


5.861,615 


91 ,523 


952,520 


297,418 


2.501.091 


131.533 


532,412 


34.283 


151.614 


1,034.169 


22.992.995 


353,685 


4,658,238 


990,108 


9.224.989 


458.167 


1,699,165 


160.621 


159.580 


562,355 


15.453.951 


222,997 


3,964.149 


534.396 


4,969.879 


272.703 


1,218,369 


98,233 


34.285 


848,138 


29.284.140 


370,048 


7.267.653 


830.340 


9,451,533 


498,894 


2,636,340 


179,614 


443,904 


513,170 


22.894.082 


211,024 


5.219.595 


508.357 


7,317,619 


330,868 


2,100,721 


144,767 


366,691 


568,575 


34.063.872 


227.596 


6.778.451 


566.700 


10,998.530 


403,652 


3,855,927 


199,043 


944,984 


184,429 


15,747,853 


74,921 


2.990.555 


182,675 


4,813.068 


152,273 


2,366.284 


84,129 


842,334 


156,476 


20,970.576 


76,590 


4.843.837 


155,054 


4.796.861 


134,564 


3,369.022 


94,757 


1 ,688,858 


58.958 


17,331.276 


30,758 


3,569,826 


58,651 


3.516.579 


52,816 


2.665.684 


40,165 


1,077,031 


16.450 


10,919,430 


9.176 


2,463,718 


16,425 


1.791.604 


15,664 


1.560.565 


14.907 


1,185,790 


4.911 


11,598,222 


3.244 


1,275,565 


4,892 


1.460.142 


4,649 


1 .997,494 


4.124 


1,460,631 


10,078,604 


273,479,787 


3,311,138 


55,944,052 


9,626,965 


89,538^622 


4,147,385 


27,737,583 


1,541,577 


8,801,574 


••612 


••-74,757 


••286 


••18,126 


••610 


••55,006 


••559 


••31,162 


••612 


••-222,426 


•46 


•85 


•46 


•624 


•46 


•3.324 


•46 


•991 


•46 


•- 7.033 


•2,839 


•7.560 


•2.839 


•6.970 


•2.839 


•849 


— 


_ 


— 


— 


•5,678 


•22.178 


— 


— 


■5.678 


•14,059 


•2,839 


•2,200 


_ 


_ 


133,620 


632.518 


•19.727 


•77.665 


127.942 


384,417 


25,412 


23,401 


•8.704 


•7.190 


286,992 


1,575,966 


48,263 


194.886 


267,119 


855,843 


80,044 


134.151 


•17.287 


•5.709 


339,049 


2,193,259 


73,977 


359,415 


320,514 


1,272,535 


83,175 


104,555 


16.741 


-63.919 


428,782 


3,234,833 


101,420 


499.647 


391,872 


1,564.257 


109,934 


1 73,264 


•19.963 


•13.984 


610.450 


5,189.446 


159,816 


869,835 


576,221 


2.454.579 


125,815 


130.226 


62.605 


74,490 


532.747 


5.047,236 


154,971 


925,704 


501 ,355 


2.328.856 


111,209 


219.572 


33,083 


10,162 


524.069 


5,498,644 


138,504 


810,347 


488,500 


2.437.369 


159,934 


356.018 


32,774 


65,645 


457.105 


5.258.144 


119,726 


811,524 


430,053 


2.329.120 


125,793 


206.772 


24,076 


44.760 


380.151 


4.740,656 


119,886 


798,004 


358,777 


1.960.506 


134.244 


333.931 


60,827 


74.974 


426.969 


5.768,263 


110.904 


956,299 


409,935 


2,452,945 


129.870 


252.996 


38,682 


41.377 


373.509 


5.406.052 


129.977 


1 ,226,939 


342.980 


1,885,766 


115.270 


328.016 


31,329 


-24.165 


436,807 


6.782.760 


158.011 


1.557,895 


408.417 


2,544,016 


141.514 


558,229 


54.854 


82,832 


315,981 


5.218,109 


113.551 


883,739 


303.213 


2,125,567 


129.868 


439,848 


46.387 


138,139 


324,756 


5.702.227 


100.600 


1,015,218 


310.561 


2,240,729 


125.225 


376,649 


44,137 


72,518 


288,015 


5.312.615 


96.997 


1,004,450 


270.444 


2,300,769 


117.930 


280,158 


35,685 


50,814 


295.067 


5,762.297 


86.479 


944.277 


292.374 


2,496,902 


129,328 


630,614 


34,261 


154.400 


1.017.542 


22,624.023 


353.530 


4.655.392 


975,664 


9,056.726 


447,098 


1,627.133 


149.274 


175.549 


559.614 


15,377,958 


222,91 1 


3.955.245 


531,655 


4.894.752 


269,962 


1.216.159 


97,674 


75.268 


837,722 


28,915,972 


365,640 


7.258.188 


819,924 


9.309.525 


490,120 


2.559.720 


173,464 


431.344 


512.635 


22,868,748 


211.024 


5.219.595 


507.822 


7,309.091 


330,333 


2.092,389 


144.222 


372.046 


567.686 


34,007,293 


227,419 


6.760.941 


565.81 1 


10.968.369 


402,763 


3.834,515 


198.780 


977.442 


183.714 


15.689,200 


74,913 


2,989,218 


181,960 


4.792.169 


151,738 


2,362,927 


83.499 


830,120 


156.220 


20.937,201 


76,581 


4,840,941 


154,798 


4.762.324 


134.309 


3,357,951 


94.587 


1.710,809 


58,890 


17.311,869 


30,730 


3,565,601 


58,588 


3.507.561 


52.762 


2,667,496 


40.113 


1.083,827 


16.435 


10,908,674 


9,170 


2,463,174 


16,410 


1 .787.670 


15.650 


1,556.749 


14.895 


1.184,334 


4,902 


11,560,756 


3,240 


1,274,192 


4,883 


1.443,021 


4.641 


1 ,989,791 


4.116 


1,441,383 


2,354,817 


9,913,537 


716,361 


2,847,365 


2,032,391 


6,340,719 


424,716 


900,622 


521,156 


-2,430,974 



All returns, total 

No adjusted gross income , 

$1 under $1,000 

$1,000 under $2.000 

$2,000 under $3.000 

$3,000 under $4.000 

$4,000 under $5,000 

$5,000 under $6.000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9.000 

$9,000 under $10.000 

$10,000 under $11,000 , . . 
$11,000 under $12,000 . . . 
$12,000 under $13,000 , . . 
$13,000 under $14,000 . . . 
$14,000 under $15,000 . . . 

$15,000 under $16,000 . . . 
$16,000 under $17,000 . . . 
$17,000 under $18,000 . .. 
$18,000 under $19,000 . . . 
$19,000 under $20,000 . . . 

$20,000 under $25,000 . . . 
$25,000 under $30,000 . . . 
$30,000 under $40,000 . . . 
$40,000 under $50,000 . . . 
$50,000 under $75,000 . . . 

$75,000 under $100,000 . . 
$100,000 under $200,000 . 
$200,000 under $500,000 . 
$500,000 under $1 ,000,000 
$1 ,000,000 or more 

Taxable returns, total 

No adjusted gross income . 

$1 under $1 ,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,(X)0 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8.000 

$8,000 under $9.000 

$9,000 under $10,000 .... 

$10,000 under $11, 000 . . . 
$11,000 under $12,000 . . . 
$12,000 under $13,000 . . . 
$13,000 under $14,000 . . . 
$14,000 under $15,000 . . . 

$16,000 under $16,000 . . . 
$16,000 under $17,000 . . . 
$17,000 under $18,000 . . . 
$18,000 under $19,000 . . . 
$19,000 under $20,000 . . . 

$20,000 under $26,000 . . . 
$26,000 under $30,000 . . , 
$30,000 under $40,000 , . . 
$40,000 under $50,000 . . . 
$50,000 under $76,000 . . . 

$75,000 under $100,000 . , 
$100,000 under $200,000 . 
$200,000 under $500,000 , 
$500,000 under $1 .000.000 
$1 ,000.000 or more 

Nontaxable returns, total . . 

Footnot8{s) at end of table. 



72 



Individual Returns/1985 



Table 2.5— Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross income- 
Continued 

(All figures are estimates based on samples— money amounts are in tliousands of dollars) 



Size of adjusted gross income 



Sales of capital assets net gain 



Number of 
returns 



Sales of property other than 
capital assets net gain less loss 



Numtjer of 
returns 



Pensions and annuities 



Numtwr of 
returns 



In adjusted gross Income 



Number of 
returns 



Rent net income less loss 



Numtier of 
returns 



(") 



(13) 



(18) 



All returns, total 

fNlo adjusted gross income . 

$1 under $1 .000 ._ 

$1 .000 under $2.000 

$2,000 under $3.000 

$3,000 under $4.000 

$4,000 under $5.000 

$5,000 under $6.000 

$6,000 under $7.000 

$7,000 under $8.000 

$8,000 under $9.000 

$9,000 under $10,000 .... 

$10,000 under $11 .000 . , 
$11. 000 under SI 2.000 
$12,000 under $13,000 , . 
$13,000 under $14,000 . . , 
$14,000 under $15,000 . . . 

$15,000 under $16,000 . . . 
$16,000 under $17,000 , , 
$17,000 under $18,000 . . . 
$18,000 under $19,000 ,. 
$19,000 under $20,000 , . . 

$20,000 under $25,000 . . . 
$25,000 under $30,000 . , . 
$30,000 under $40,000 . . 
$40,000 under $50,000 . . 
$50,000 under $75,000 

$75,000 under $100,000 . 
$100,000 under $200,000 . 
$200,000 under $500,000 
$500,000 under $1 ,000,000 
$1,000,000 or more 

Taxable returns, total 

No adjusted gross income . 

$1 under $1,000 

$1 .000 under $2.000 

$2,000 under $3,000 

$3,000 under $4.000 

$4,000 under $5.IX)0 

$5,000 under $6.000 

$6,000 under $7,000 

$7,000 under $8.000 

$8,000 under $9,000 

$9,000 under $10,000 , , 

$10,000 under $11,000 ,. 
$11,000 under $12,000 . . 
$12,000 under $13,000 . . . 
$13,000 under $14,000 
$14,000 under $15,000 , 

$15,000 under $16,000 . . . 

$16,000 under $17,000 . . . 

$17,000 under $18,000 . . 

$18,000 under $19,000 . . . 

$19,000 under $20,000 , . . 

$20,000 under $25,000 , . . 
$25,000 under $30,000 . 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

$75,000 under $100,000 . 
$100,000 under $200,000 . 
$200,000 under $500,000 . 
$500,000 under $1 .000.000 
$1 ,000, 0(X) or more 

Nontaxable returns, total . . 

Foolnote(s) at end of lat)le. 



3,290,369 

27,113 

•3.393 
•4.386 
•21.926 
33,289 
65,910 

64,064 
63,784 
100,421 
95.632 
72.140 

109.310 
42.786 
71,835 
68.068 
79.884 

90.655 
116.710 

92.920 
104.714 

89.432 

315.634 
221 .478 
343,476 
267,813 
371.388 

147,490 

129.875 

54,185 

15,931 

4,727 

2,964,962 

••585 



•5.539 

40,860 
27,897 
70,739 
77,154 
54,657 

96.453 
40,071 
71,835 
62,390 
78,384 

90,633 
107,619 

84,433 
104,713 

87.227 

313.296 
219,184 
342,128 
267,365 
370,500 

146.860 

129.626 

54,137 

15.920 

4.721 

325,407 



20,214,060 

450.641 

■1.465 
•7.548 
•-11.531 
12.664 
49.877 

40,307 
24,275 
96,862 
77,443 
13,806 

103.739 
19.964 
31,411 
94.489 

121.540 

1 1 1 .376 
68.168 
130.352 
156.956 
88.691 

464.450 
383.460 
831 .207 
815,817 
2,375.571 

1,297.409 
2,761.524 
2.986.910 
2.03-1,213 
4.576.456 

19,594,365 



■-4,672 

19,922 
14,253 
31.497 
67,084 
15.747 

84.885 
23,166 
31,411 
93,723 
1 1 1 ,280 

111,332 
35,080 
112,933 
156,951 
95,175 

462,477 
377,006 
826,458 
815,012 
2.369.165 

1.290.886 
2.756,056 
2.984.219 
2.030,361 
4.575.539 

619,695 



244,601 

14,486 

•2.839 
•46 
■1,501 
•6.236 
•7.186 

•2.840 
•4.340 
•6,229 
•7.777 
•9,784 

•6,870 

•22 

•4,340 

•8,416 
••2,207 



•6,231 
•2,182 

22,088 
•9.445 
25.275 
21.237 
34.560 
10.279 
10.980 
10.238 
5.712 
1.255 

196,183 

201 



•2.839 
•6,229 
•4,340 
•4,892 

•6.870 



•8,416 
•2,185 



•6,230 
•2,182 

20,896 
•9,359 
23,635 
20,788 
34,382 

10,190 
10,979 
10,220 
5,706 
1,251 

48.418 



485,644 

-138,378 

'-16.696 
•41 

•4.653 
'-10.112 

•5.340 

•13.341 

•11.374 

•1.258 

•1.688 

•9.206 

•13.672 

•99 

•5.033 

•7.651 
••-281 



•7,935 
•-6,727 

6,078 
•57,543 
173.215 
33.919 
98.041 

60.593 
50.078 
49.744 
11.252 
36.083 

599,987 

-642 



•4.409 
•1.258 
-1.555 
•3.014 

•13.672 



•7.651 
■•-161 



•7,941 
•-6,727 

17,136 
•57,564 
164,919 
21,841 
98,029 

59,876 
49,677 
49.503 
11.347 
36,208 



7,122,293 

22,417 

27,604 
48,264 
63,497 
88,496 
202,171 

216,834 
284,355 
383,547 
424,765 
325,563 

348.512 
346.465 
244.407 
295.803 
235.966 

289.875 
192.326 
228,256 
190.041 
180,736 

692,613 
383,528 
535,588 
322,034 
341,855 

97.678 

77.900 

22,437 

7,159 

1.601 

6,107,674 

344 



•5.678 
60.819 

110.648 
154.845 
233.350 
348.898 
287.389 

309.389 
314,830 
231.551 
291.462 
229,383 
279,857 
192,326 
221,952 
184,360 
175,714 

690.276 
383.442 
530.735 
322.034 
341.640 

97.677 

77.894 

22.425 

7.158 

1,598 



60,702,253 

145.546 

60.672 

96,442 

185,827 

239,375 

533,938 

763,943 
1,115,041 
1,631,829 
1 ,960,020 
1,704,528 

2.034,102 
2,148,349 
1.478.705 
2.000.895 
1.947.691 

2.137.308 
1.471.756 
1 .859.635 
1 .389.607 
1.563,248 

6,771,183 
4,182,719 
7,027,123 
5,086,672 
6,093,805 

2,046,714 

1.789,077 

926,611 

161.764 

148.125 

56,249,772 

4.829 



•5.919 
164.707 

392.994 

489.154 

910.826 

1,584,714 

1,440,510 

1,711.928 
1.947,387 
1,373,171 
1,984,673 
1,900,474 

2,071,065 
1,471.756 
1,848.452 
1 ,369.630 
1 ,458.645 

6.730.680 
4.182.064 
6.956.787 
5.086.672 
6.092.034 

2.046.636 

1,788,129 

926,125 

161,738 

148,072 

4,452,480 



7,014,203 

20,775 

■24,765 
48,264 
61,997 
82,818 

196,638 

211,156 
281,516 
375,817 
421,926 
325,563 

347.011 
340,624 
238.729 
295.803 
233,127 

281,358 
192,326 
225,417 
186,009 
173,865 

686,064 
372,528 
531.223 
319.225 
337.382 

95.795 

76.197 

21.763 

7.003 

1.519 

6,024,346 

341 



•5.678 
59.626 

104.970 
154,845 
229,959 
346,059 
287,389 

309,389 
308,989 
225,873 
291 ,462 
226,544 

271.340 
192.326 
219.113 
180,328 
168,843 

683,727 
372,528 
526,370 
319,225 
337.167 

95.794 

76,191 

21.752 

7.002 

1.516 



54,957,921 

123,513 

•24,055 
60,883 
106.127 
172,730 
505,552 

679.619 
1.012,995 
1,481.779 
1 .875.065 
1,597,131 

1,859.787 
1.876.611 
1 .402.600 
1.921.646 
1.803.198 

1 .867,440 
1,463,754 
1 ,828.530 
1,350.353 
1.474.320 

6,391.300 
3,960,587 
6,393,685 
4,697,256 
5,366,599 

1,663,180 

1 ,309,458 

505,246 

104,360 

78,562 

51,246,639 

3,576 



•5.919 
154.617 

330.888 

486.554 

865.966 

1,520,479 

1,426,201 

1,653,416 
1,680.537 
1,307,448 
1 ,905,433 
1,755,982 

1.801.197 
1.463.754 
1.817.347 
1.332.195 
1.381.014 

6,360,797 
3,960,587 
6.323,349 
4,697,256 
5,364,828 

1,663.112 

1.308.510 

504.827 

104.340 

78.510 

3,709,283 



49,245 

•17,751 
•8,726 
29,266 
47,932 
50,233 

78,484 
58,341 
64,496 
89,733 
59,533 

57,510 
48,139 
68,033 
57,484 
61 ,369 

50,114 
46,692 
38,002 
49.136 
36,476 

163.939 
101.735 
162,199 
112.046 
167,802 

68,041 
57,644 
30,371 
12,580 
2,541 

1,559,749 

•■166 



•9.880 

35.569 
34.913 
35.569 
64,837 
45,587 

45,440 
42,585 
61,510 
56,290 
54,786 

49.644 
43.279 
35.163 
46.295 
36.454 

169.418 
101,709 
160,852 
1 1 1 ,959 
157,044 

67.773 
57.542 
30.332 
12.572 
2.535 

375,844 



(20) 



3,374,074 

-366,566 

•24,752 

•1.405 

-8.133 

-18.322 

48,226 

38.778 
3.237 
36.378 
98.859 
63.212 

101.861 
138.141 
62.899 
33.935 
24.719 

48.550 

-10.204 

44,416 

77.142 

125,316 

265,175 
343,778 
120.679 
376.182 
498,602 

348.939 
565.403 
-211.361 
407.620 
100.557 

3,600,737 

••-10.774 



• - 7.279 

15.591 
-9.729 
41,668 
68.813 
93.775 
67.327 
116.930 
87.630 
30,529 
45,419 

46.333 
-15,309 
32.322 
73.157 
125.616 

243.293 
346.046 
131.081 
375,754 
493,447 

348,310 
565,705 
- 208.752 
407.669 
100.337 

-226,663 



Individual Returns/1985 



73 



Table 2.5— Returns of Taxpayers Age 65 or Over: Selected income and Tax Items, by Size of Adjusted Gross Income- 
Continued 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 



Size of adjusted Qross irKome 



Royalty net income less loss 



Number of 
returns 



Estate or trust net income less loss 



Number of 
returns 



Social Security benefits 



Number of 
returns 



In adjusted gross income 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(26) 



(27) 



All returns, total 

No adjusted gross income . , 

$1 under $1,0(30 

$1 ,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,0(X) under $11, 000 

$11,000 under $12,000 

$12,000 under $13,0(XI 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $16,000 

$16,000 under $17,000 

$17,000 under $18,000 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25,000 ... 
$25,000 under $30,000 . . . , 

$30,000 under $40,000 

$40,000 under $50,000 . . . , 
$50,000 under $75,000 ... 

$75,000 under $100,000 . . 
$100,000 under $200,000 . 
$200,000 under $500,000 . 
$500,000 under $1 ,000,000 
$1 ,000,000 or more 

Taxable returns, total 

No adjusted gross income . 

$1 under $1,000 

$1 ,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,0(X) under $6.000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 .... 

$10,000 under $11,000 ... 
$11,000 under $12,000 .. . 
$12,000 under $13,000 ... 
$13,000 under $14,000 ... 
$14,000 under $15,000 ... 

$15,000 under $16,000 ... 

$16,000 under $17,000 . . . 

$17,000 under $18,000 . . . 

$18,000 under $19,000 . . . 

$19,000 under $20,000 . . . 

$20,000 under $25,000 . . . 
$25,000 under $30,000 . . . 
$30,000 under $40,000 . . . 
$40,000 under $50,000 . . . 
$50,000 under $75,000 . . . 

$75,000 under $100,000 . . 
$100,000 under $200,000 . 
$200.0(X) under $500,000 . 
$500,000 under $1 ,000,000 
$1 ,000,000 or more 

Nontaxable returns, total . . 



400,595 

6,417 
••4,341 

•4,339 
•2,839 
•2,701 

•5,841 

■8,518 

•11,803 

•12,901 

•15,695 

•5,678 
•8,517 

■18,227 
•5,679 

•17,239 

•12,709 
•8,517 
•4,341 

•14,196 
•9,959 

42,053 
22,142 
33,626 
30,475 
34,368 

18,762 
14,659 
13,002 
9,984 
1,067 

353,096 

••65 



•2,839 

•2,839 

•5,678 

•12,856 

•12,856 

•5,678 
•5,678 

•18,227 
•5,679 

•13,495 

•12,261 
•8,517 
•4,341 

•14,195 
•9,959 

40,860 
22,033 
33,626 
29.940 
34,198 

18,587 
14.654 
12,984 
9,979 
1,065 

47,499 



3,658,434 

44,010 
••2,732 

■-19,621 

•8,861 

•108 

■1,632 
•21,904 
•19,898 
•31,921 
•32,516 

•12,208 
•24,645 
•81,673 
•5,281 
•89,432 

•24,732 

•27,237 

■5,523 

■9,426 

■6,299 

86,600 
55,454 
87,046 
189,954 
297.875 

216.591 
314.620 
424.714 
1.326.317 
228.845 

3,526,370 

••1.787 



•1.278 
•17.820 

•5,939 
•25,500 
•31,809 

•12,208 
•23,796 
•81,673 
•5,281 
•69,397 

•24,625 

•27,237 

•5,523 

■9.428 

•6.299 

44.894 
55.075 
87,046 
185,401 
295,867 

216,113 
314,615 
422,714 
1.326.184 
228.850 

132,064 



394,416 

3.022 



■8.517 
■8.517 

■2.839 
■2,839 
•8,517 
•6,305 

•5,678 
•8,517 
•12,857 
•5,678 
•9,361 

■14,195 
■7,179 
■2,840 
•5,678 
•8,517 

20,838 
30,651 
49,279 
31,658 
58,496 

22,208 
27,930 
17,473 
10,498 
1,490 

344,333 

251 



•2,839 
•5,678 
•5,678 

•2,839 
•8,517 
'10.018 
■2.839 
■7.861 

•14.195 
•7.179 
•2.840 
•5.678 
•8.517 

•16.473 
28.466 
44.913 
31.657 
58.404 

22,121 
27.929 
17.456 
10,496 
1,489 

50,083 



5,727,977 

12,661 



•21,610 
•31,666 

•11,228 

•11.095 

•33.509 

•-10.251 

•8.625 
•23,408 
•40,814 
•45,461 

•8,478 

•40,007 
•14,100 
•26,811 
•77,343 
•21,241 

151,253 
198,349 
380,474 
218,783 
588,663 

360,362 
516,153 
2,294,868 
244,632 
356,370 

5,510,450 

12,544 



• 1 1 ,095 
•12,696 
•12,446 

•1,965 
•23,408 
•31,970 
•14.575 

•1.993 

•40.007 
•14.100 
•26,811 
•77,343 
•21,241 

•109,655 
177,235 
344,219 
218,778 
588,368 

358,333 
516,155 
2.294,516 
244,627 
356,3/0 

217,527 



6,692,421 

51,252 

40,163 
62,159 
95.574 
94.567 
208.120 

218.093 
224.079 
292.814 
312.188 
248.279 

272.544 
240.728 
208.117 
197.425 
176.158 

198.236 
164.697 
160.767 
156.357 
147.288 

536.513 
393,811 
704,334 
453,171 
497,500 

155,955 

127,856 

44,245 

5,860 

3,481 

5,698,248 

■■407 



54,499,738 

380,574 

219.333 
454,298 
660,712 
660,965 
1,308,965 

1 ,497,372 
1 ,556,523 
2,189,817 
2,455,602 
1,978,169 

2.111.880 
1.865.417 
1.697.010 
1,451.164 
1.596.889 

1.757.669 
1 .320.048 
1.433.108 
1.339.170 
1,142.166 

4,466.352 
3.132,668 
5,602,469 
3,750,497 
4,696,855 

1,621,498 

1,471,387 

562,886 

73,747 

44,526 

47,063,698 

••3,208 



•2,839 


■18,686 


56,642 


366,500 


110,649 


677,442 


144,171 


906,146 


186,749 


1,259,398 


270,213 


2,085,457 


220,983 


1,733,124 


236,912 


1,776,965 


225,319 


1,764,461 


191,576 


1,548,616 


183,375 


1,364,374 


165,236 


1,504,487 


193.448 


1,737,842 


161,858 


1,305,604 


152,126 


1,366,984 


153,518 


1,326,451 


144,449 


1,103,874 


522,223 


4,361,758 


391,156 


3,113,345 


698,620 


5,566,269 


452,636 


3,745,256 


496,613 


4,687,665 


155,240 


1,609,419 


127,758 


1 .469.734 


44,203 


562.459 


5,851 


73.666 


3,478 


44.506 


994,173 


7,416,040 



2,408,911 

••79 



•1.501 
•1.501 



•5.678 



•8.704 

114.212 
281.686 
703.142 
453.171 
497.500 

155.955 

127.856 

44.245 

5.860 

3.481 

2,393,845 

••14 



•1.501 
•1.501 



■5.678 



(28) 



8,518,809 

■■383 



■3.691 
•3.512 



•16.182 



•3.436 

84.942 

464.160 

1.902.018 

1.799.363 

2.347.666 

810.739 

736,014 

281 ,598 

36,903 

22,254 

8,479,796 

••57 



•3,691 
•3,512 



109,846 


83,296 


279,054 


458,557 


697,428 


1,884,867 


452,636 


1,796,801 


496,613 


2,343,071 


155,240 


804,699 


127,758 


735,187 


44,203 


281,385 


5,851 


36,862 


3,478 


22,244 



39,013 



Foolnote(s) al end ot table. 



74 



Individual Returns/1985 



Table 2.5— Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross Income- 
Continued 

{All figures are estimates based on samples— money amounts are in thousands of dollars) 



Size of adjusted gross income 



Total statutory adjustments 


Exemptions 


Returns with zero braci<et 
amount only 




Returns with Itemized deductions 










Numtser of 


Number of 
returns 


Zero bracket 
amount 


Number of 
returns 


Total itemized 
deductions 


Zero bracltet amount 


returns 


Amount 


of exemptions 


exemptions for 
age 65 or over 


Number ot 
returns 


Amount 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


1,769,737 


4,628,557 


36,991,713 


16,748,810 


7,421,184 


20,716,417 


4,474,415 


47,345,994 


4,384,338 


13,196,025 


4,006 


15.651 


375,404 


151,911 


- 


- 


- 


- 


- 


— 


•1.502 


•2,402 


272,491 


121,730 


•2.839 


•6785 




•• 


•• 




•10.018 


•11.390 


379,377 


176,000 


— 


— 


■•1.549 


■•11.435 


■■1,549 


••5.483 


•12,071 


■14.130 


625,001 


290,689 


125,793 


52.923 


•5.533 


■23.595 


■2,694 


■3.912 


•15,857 


•23.495 


688,446 


328,483 


177,603 


225.901 


24.535 


167.311 


■17,196 


•30.374 


•13,182 


■15.538 


1 ,272.440 


605.996 


435,978 


823.378 


46.307 


367,443 


32,736 


52.154 


30.091 


46,347 


1 ,352.666 


623.192 


463,000 


991.316 


69,089 


362,167 


52,055 


97.054 


28,384 


39,971 


1,495,972 


692.253 


488,449 


1,186,035 


80,208 


390,437 


71,691 


146.450 


40,681 


43,447 


1,851.970 


847.771 


566,050 


1,580,480 


99,032 


973,335 


85,493 


196544 


39.145 


68,438 


2,113.967 


977.458 


596,226 


1.773,194 


136,639 


714,073 


133,778 


337.501 


47.089 


45,912 


1,702.857 


784.575 


476,744 


1,403,512 


120,429 


768,977 


114,896 


309.882 


43.089 


55,423 


1,661,863 


772,131 


433.991 


1 ,265,709 


154,914 


1,131,371 


149,236 


412.232 


40.071 


52.084 


1,504,711 


678,205 


351.573 


1 .049.820 


142.867 


987,276 


140.028 


413.415 


42.762 


75.459 


1.202.158 


555,063 


265.569 


792,720 


139.802 


863,524 


136.963 


394.707 


48.154 


71.747 


1.277,474 


586.71 1 


324.477 


951.091 


126.252 


789.998 


126.252 


366.984 


41.967 


67.171 


1.170,318 


533,698 


249.066 


759.491 


135.365 


850.669 


134.171 


393,174 


36.362 


55.755 


1 .408.405 


641,392 


301.903 


946.429 


148.232 


949.253 


145.393 


443,61 7 


39,079 


42.937 


1.036.082 


464.518 


205,296 


663.659 


119.776 


810.590 


119,776 


366,375 


52,084 


101,694 


1 .039.905 


463.518 


225,127 


695.854 


113,948 


779.260 


113,948 


346131 


37,945 


57.666 


926.614 


418.042 


191,816 


605.218 


101,880 


702.278 


101,254 


311,347 


36,522 


64,558 


892.944 


399.129 


169,190 


518,953 


130,921 


932.660 


130,921 


393.683 


210,674 


421,145 


3,358.138 


1,485.909 


584.690 


1,904,546 


449,479 


3,091.427 


447,296 


1.397.908 


140,148 


341,907 


1,760,276 


791 ,487 


248.478 


788,258 


313,877 


2.462,203 


313,877 


972.947 


257.457 


612,022 


2.646,972 


1.162,824 


297.259 


940,506 


550.879 


4,400,924 


550,878 


1,710,437 


162.235 


484.768 


1.681.156 


734,942 


122.803 


405.224 


390.367 


3,272,098 


389,832 


1,261,898 


180.271 


664.324 


1.879,766 


828,450 


97,070 


318.267 


471,505 


5,343,202 


471.497 


1,526,701 


60.865 


279.121 


616,112 


277.323 


12,833 


43.268 


171,696 


2,889,848 


171.593 


554,013 


65.777 


352,452 


537.671 


241.522 


6,084 


19.711 


150,392 


3,998,984 


150.301 


496.600 


18.595 


150.025 


191.025 


86.167 


1,128 


3,714 


57,830 


3.883.970 


57,825 


182.716 


11.744 


312.758 


52.695 


20.402 


129 


391 


16,321 


2.875.851 


16,318 


55.765 


1.910 


38.818 


16.837 


7.319 


20 


64 


4,891 


2.551.834 


4,891 


16.019 


1,614,432 


4,379,466 


29,897,118 


13,519,092 


6,149,477 


18,218,256 


3,924,485 


40,669,183 


3,920,805 


12,164,912 


••206 


•■1.752 


• • 1 .697 


••686 


- 


- 


- 


- 


- 


- 






183 


91 


z 


I 


••48 


••1.319 


••48 


••170 


•2.839 


•258 


8,517 


2,839 


— 


— 


— 


— 


— 


— 


— 


— 


11,356 


5,678 


•5,678 


■10.226 


— 


— 


_ 


_ 


•1.501 


•3.002 


269,640 


134,820 


132,420 


311.045 


•7 


•2,100 


•7 


•25 


•7.179 


•989 


591.570 


289,831 


268,457 


632,853 


•18,535 


•64.142 


•18.535 


•38.073 


•9.524 


•19,970 


715.169 


341,888 


304,981 


737,502 


34,068 


125.197 


31.229 


72,877 


•17,197 


•18,298 


1.000,946 


454,333 


389,036 


1 ,046,504 


39,746 


144.042 


39.746 


96,498 


34.804 


60.892 


1.685.018 


784.853 


533,450 


1,574,050 


77.000 


290.484 


76.978 


201,994 


39.910 


39.073 


1.494.012 


691.044 


454.266 


1,327,205 


78.481 


338.550 


78.481 


230.355 


37,249 


51,500 


1.445,266 


673.850 


419.634 


1.217.548 


104.435 


468.278 


104.435 


292.830 


40.071 


52,084 


1,388,123 


624.931 


348.182 


1.037.816 


108.923 


543,890 


108.923 


335.582 


38.422 


56,557 


1.125,654 


518.981 


264.069 


787.410 


116.082 


582,625 


116.082 


346.987 


41,429 


54,231 


1.215,163 


557.726 


316.414 


922.548 


110.555 


561 ,293 


110.555 


334,704 


37,916 


63,378 


1.137.840 


520.225 


249.066 


759.491 


124,443 


662.501 


124.442 


375,843 


35.892 


49,367 


1.366.919 


623.723 


301.903 


946,429 


134,904 


746.778 


134.904 


416.110 


39,057 


42,887 


1.011.096 


452,036 


205,296 


663,659 


110,685 


658.740 


110.685 


340.722 


49,275 


88,514 


997,788 


445,734 


225,127 


695,854 


99,629 


517,485 


99,629 


313.674 


37,944 


57.663 


915.248 


412,360 


191,816 


605,218 


96,199 


568,869 


95,573 


297,766 


36.522 


64.558 


874.973 


391 ,246 


169,190 


518,953 


125.877 


812,743 


125,877 


375,827 


209.328 


420.703 


3,307.063 


1,463,723 


584,690 


1 ,904.546 


432.852 


2,764.785 


432.852 


1,359,869 


140.125 


341.608 


1,754,573 


788,660 


248,478 


788.258 


311,136 


2.233.023 


311.136 


966.268 


256.856 


610.550 


2.613.451 


1,148.155 


297,259 


940.506 


540,463 


4.088.232 


540.463 


1.681.971 


162.234 


484.756 


1.679.016 


733.872 


122,803 


405.224 


389,832 


3.243,287 


389.745 


1.261.590 


180.180 


664.151 


1.876.508 


826.888 


97.070 


318.267 


470,616 


5,228,535 


470.609 


1.523.655 


60.778 


279.082 


613,265 


275.986 


12.833 


43,268 


170,881 


2,826,182 


1 70,878 


551,593 


65.770 


352,407 


536,809 


241.172 


6.084 


19.711 


150.136 


3,957,629 


150,045 


495,694 


18.574 


149.790 


190,798 


86.071 


1.126 


3,709 


57,764 


3,855.720 


57.763 


182,528 


11,741 


312.631 


52,651 


20.384 


129 


391 


16.306 


2,860,293 


16.303 


55.720 


1,909 


38.815 


16,806 


7,306 


20 


64 


4.882 


2.522.464 


4.882 


15.989 


155,305 


249,091 


7,094,595 


3,229,718 


1,271,707 


2,498,161 


549,930 


6,676,812 


463,533 


1,031,113 



All returns, total 

No adjusted gross income . 

$1 under $1,000 

$1,000 under $2.000 

$2,0(X) under $3,000 

$3,000 under $4.000 

$4,000 under $5.000 

$5.0(X) under $6.000 

$6,000 under $7,000 

$7,000 under $8.000 

$8,000 under $9.000 

$9.0(X) under $10,000 ... 

$10,000 under $11,000 . . , 
$11,000 under $12,000 . . , 
$12,000 under $13,000 .. 
$13,000 under $14,000 . . . 
$14,000 under $15,000 , , 

$15,000 under $16,000 . . . 
$16,000 under $17,000 . . . 
$17,000 under $18,000 -. 
$18,000 under $19,000 . 
$19.0(X) under $20,000 . 

$20,000 under $25,000 . . 
$25,000 under $30,000 . 
$30,000 under $40,000 . . , 
$40,000 under $50,000 , . 
$50,000 under $75,000 

$75,000 under $100,000 . 
$100,000 under $200,000 , 
$200,000 under $500,000 
$500,000 under $1 .000.000 
$1,000,000 or more 

Taxable returns, total 

No adjusted gross income , 

$1 under $1,000 

$1,000 under $2.000 

$2.(XX) under $3.000 

$3,000 under $4.000 

$4,000 under $5.000 

$5,000 under $6,1X10 

$6,000 under $7.000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 . . . 
$11,000 under $12,000 . . . 
$12,000 under $13,000 . . . 
$13,000 under $14,000 . .. 
$14,000 under $15,000 . . . 

$15,000 under $16,000 . . 

$16,000 under $17,000 . , . 

$17,000 under $18,000 . 

$18,000 under $19,000 . 

$19,000 under $20,000 . 

$20,000 under $25,(X)0 . . . 
$25,000 under $30,000 . . 
$30,000 under $40,000 . . . 
$40,000 under $50,000 . . . 
$50,000 under $75,000 . . . 

$75,0<X) under $100,000 , 
$100.0(X) under $200,000 . 
$200,000 under $500.0(X3 . 
$500,000 under $1 .000.000 
$1 ,000.000 or more 

Nontaxable returns, total . . 



Foolnote(s) at end of table. 



Individual Returns/1985 



75 



Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross Income- 
Continued 

(All figures are estimates based on samples— money amounts are in tliousands of dollars) 



Size of adjusted gross income 



Returns witti itemized 
deductions — Continued 



Excess itemized deductions 



Numtjer of 
returns 



Taxatile income 



Number of 
returns 



Incoi.ie tax before credits 



Number of 
letums 



Number of 
returns 



Credit for the elderly 
and disabled 



Numtier of 
returns 



All returns, total 

No adjusted gross income . 

$1 under $1,000 

$1 .000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5.000 

$5,000 under $6.000 

$6,000 under $7.000 

$7,000 under $8.000 

$8,000 under $9.000 

$9,000 under $10.000 

$10,000 under $11.000 

$11,000 under $12,000 

$12,000 under $13.000 

$13,000 under $14,000 

$14,000 under $15,000 . . 

$15,000 under $16,000 . . 
$16,000 under $17,000 . 
$17,000 under $18,000 , . . . 
$18,000 under $19,000 ,,. 
$19,000 under $20,000 

$20,000 under $25,000 . . , . 

$25,000 under $30.000 

$30,000 under $40,000 

$40,000 under $50,000 . , . . 
$50,000 under $75,000 . . . 

$75,000 under $100,000 , . . 
$100,000 under $200,000 . . 
$200,000 under $500,000 . . 
$500,000 under $1 .000.000 
$1,000,000 or more 



Taxable returns, total 



No adjusted gross income 

$1 under $1,000 

$1,000 under $2.000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5.000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8.db0 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 . . . 
$11,000 under $12,000 . . 
$12,000 under $13,000 . . , 
$13,000 under $14,000 , . . . 
$14,000 under $15,000 , , . . 

$15,000 under $16.000 

$16,000 under $17,000 . .. . 

$17,000 under $18.000 

$18,000 under $19.000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 . . 

$40,000 under $50,000 

$50,000 under $75,000 ... 

$75,000 under $100,000 . . . 
$100,000 under $200,000 . . 
$200,000 under $500,000 , . 
$500,000 under $1 ,000,000 
$1,000,000 or more 



(39) 



(40) 



(41) 



(45) 



4,473,789 



'•1,549 
•5,533 
24,535 
46.307 

69.089 
80.208 
99.032 
136.639 
120.429 

154.914 
142,867 
139,802 
126,252 
135.365 

148.232 
119.776 
113,948 
101,880 
130,921 

449,479 
313,877 
550,879 
390,367 
470.879 

171.596 

150.392 

57,830 

16,321 

4,891 

3,923,859 



Nontaxable returns, total 



•18,535 
34,068 
39,746 
77.000 
78.481 

104.435 
108.923 
116.082 
110,555 
124,443 

134,904 
110,685 
99,629 
96,199 
125.877 

432.852 
311.136 
540.463 
389.832 
469.990 

170.881 

150,136 

57,764 

16.306 

4.882 

549,930 



33,546,150 



••5,952 

•7.106 

100.047 

235.259 

183,078 
1 73.558 
707,626 
326,964 
404,157 

684.459 
548.023 
444.089 
416.050 
439.423 

496,012 
444,215 
424,869 
388,715 
538,977 

1.682,761 
1 .489.256 
2.687.101 
2.007.878 
3.816.262 

2.335,327 
3,501,879 
3,701,216 
2.820.076 
2.535.813 

28,483,685 



•2,075 

•19.843 
42.270 
47.545 
88.412 

108.195 

175.448 
208.307 
235.638 
226,589 
286,654 

330,668 
318,018 
203.81 1 
268,887 
436,915 

1,404,916 
1.266,755 
2.406,261 
1 ,980.960 
3.704.644 

2,274,081 
3.461 ,430 
3.673,175 
2,804,563 
2,506,475 

5,062,466 



126,986 
186.120 
451,673 

509.377 
554,461 
640,187 
724,279 
580,284 

560,515 
480.223 
399,693 
445.047 
378.893 

443.986 
319.372 
333,395 
287,389 
297,250 

1,027,463 
559,517 
845,746 
512,144 
567,126 

183.964 

156,483 

58,744 

16,391 

4,875 

10,067,987 



•5.678 
132.420 

286.992 
336,210 
428.782 
610.428 
532,747 

524,069 
457,105 
380,151 
426,966 
373.503 

436.807 
315.981 
324.754 
287.389 
295,067 

1,017,539 

559,517 

837,672 

512,144 

567,080 

183.517 

155.480 

58.728 

16.390 

4.871 



53,247 
232,082 
876,452 

1,355,492 
1,921,469 
2.742,291 
3.675.199 
3.490,171 

3,886.598 
3,633,671 
3,346,279 
4,317,264 
3,894,499 

4,993,860 
3.828.088 
4.432.030 
4.055.202 
4.422.143 

17.712.584 
12.241.159 
23,832,122 
19,136,282 
28,338,541 

12,781,956 
16,950,570 
13.453,282 
8.054.637 
9.064.099 

213,021,150 



•10,226 
342,896 

918,929 
1.368.103 
2.087.787 
3.267.479 
3.319.816 

3.740.018 
3.551.947 
3,286,572 
4,221,656 
3,889,263 

4.971,597 
3,805,677 
4,415,382 
4.055,202 
4.390.968 

17.651,682 
12.241.159 
23.720,455 
19,136,282 
28,338,237 

12,780,175 
16.950,539 
13.451,355 
8.054.631 
9.053,118 

3,700,118 



10,348,429 

•■96 



•2,839 

•5,678 

169,181 

331 ,079 
371,382 
457,497 
664.690 
555.225 

539,927 
466,028 
384,490 
435,029 
373,504 

438,308 
319,372 
327.563 
287.389 
297.250 

1.020.914 
559.517 
843.562 
51 1 .973 
566,994 

183,568 

155,392 

58,713 

16,394 

4,875 

10,074,139 



286,992 
339,049 
428,782 
610.428 
532.747 

524.069 
457.105 
380.151 
426,966 
373.504 

436,807 
315,981 
324,754 
287,389 
295,067 

1.017.539 
559.517 
837.671 
511,973 
566,948 

183,120 

155,389 

58,702 

16,393 

4.872 

274,290 



46,618,761 

••501 



•1,022 
•1,422 
10.723 

59.804 

69.440 

120.342 

196.331 

226.436 

286,515 
278,788 
280,207 
409,277 
369,231 

482,770 
380,394 
474,877 
448.260 
518.148 

2.176.523 
1.764.586 
4.038.958 
3,721,424 
6,771,153 
3,658,941 
5,881,228 
5,789.132 
3.740.542 
4.461.786 

46,543,316 



••12,592 

56,189 

64,308 

114,468 

185.214 

221.236 

282.617 
276.203 
278,682 
403,396 
369,231 

482,418 
379,214 
474,765 
448.260 
515.024 

2.171.675 
1,764,586 
4.025,346 
3,721,424 
6,771,137 

3,658,898 
5,881.225 
5,788.311 
3.740.542 
4.456.354 

75,445 



2,008,122 

••96 



42.439 

60.335 
72.636 
79,029 
119,721 
88,263 

98,174 
71,543 
28,714 
80,947 
47,725 

57.390 
56.109 
31,983 
33,871 
34,778 

172,265 
101,991 
197,343 
145,534 
180.610 

68.381 
80.518 
39.502 
14.110 
4.115 

1,733,832 



••6.965 

•16.248 
40,303 
50,314 
65.459 
65,785 

82,316 
62,620 
24,375 
72,884 
47,725 

55.889 
52,718 
29.174 
33.871 
32.595 

168,890 
101,991 
191,452 
145.534 
180.564 

67.933 
80,515 
39,491 
14,109 
4,112 



705,111 

••106 



2,684 

4,298 
9,622 
1 1 ,474 
16.968 
15.117 

12,496 
8.680 
6.446 

13.958 
9.832 

5.882 
10,216 
2,168 
4,934 
9,896 

35,492 
13,701 
58,356 
41 ,980 
63.801 

15.123 
77.663 
72.023 
69,250 
112,948 

629,665 



•683 
4,490 
5,600 
5,851 
9,917 

8,598 
6,095 
4.920 
8.077 
9.832 

5.529 
9,035 
2,057 
4,934 
6,772 

30,645 
13.701 
44.744 
41,980 
63,785 
15,079 
77.660 
71 .202 
69.249 
107.515 

75,445 



383,377 

39 



28.390 

40.298 
52.206 
41.408 
56.783 
35.569 

29.891 
•17.034 
•10.018 
•21.065 
•11.356 

•7,179 
•12,200 
•5,022 
■1,192 
•7,179 

•6,548 



224,608 

39 



•9.069 
•22,712 
•21.373 
28.390 
27,052 

•25,551 
•14,195 
•7,179 
•19.873 
•11,356 

■5,678 
■12,200 
■5,022 
■1,192 
•7,179 

•6.548 



78,018 

25 



974 

3.055 

7.460 

8.335 

12.262 

10.910 

6.396 
•3.324 
■3.675 
■6.463 
■4.474 

•966 

•5.074 

•383 

•584 

•1,967 

•1.692 



50,225 

25 



•440 
•2.808 
•4.206 
3.694 
8,301 

•5,008 
•2,354 
•2,960 
•5.644 
•4.474 

•613 

■5.074 

•383 

•584 

■1,967 

•1.692 



Footnolefs) al end of fable 



76 



Individual Returns/1 985 



Table 2.5— Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross Income- 
Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



Size of adjusted gross income 



Tax credits — Continued 



Earned income credit used to 
offset income tax before credits 



NumtMr of 
returns 



income tax after credits 



Numlwr of 
returns 



Aiternative minimum tax 



Number of 
retums 



Total income tax 



Numlier of 
retums 



Total tax liability 



Numtwr of 
retums 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



(56) 



(57) 



(58) 



All retums, total 



No adjusted gross income - . 

$1 under $1 ,000 

$1,000 under $2,000 

$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,(XI0 under $7,000 . 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 

$10,000 under $11,000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 

$15,000 under $16,000 . 
$16,000 under $17,000 
$17,000 under $18,000 .. 
$18,000 under $19,000 
$19,000 under $20,000 .. 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 , 
$50,000 under $75,000 

$75,000 under $100,000 , . . 
$100,000 under $200,000 . . 
$200,000 under $500,000 , 
$500,000 under $1 .000.000 
$1,000,000 or more 



•4,340 


•461 


•2,839 


•480 


•5.678 


•1.136 


•5.678 


•82 


•7.342 


•708 



Taxable returns, total 



No adjusted gross income 

$1 under $1,000 
$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 



$5,000 under $6,000 
$6,000 under $7,000 . 
$7,000 under $8,000 . . 
$8,000 under $9,000 . . 
$9,000 under $10,000 



$10,000 under $11,000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 

$15,000 under $16,000 . . 
$16,000 under $17,000 
$17,000 under $18,000 
$18,000 under $19,000 
$19,000 under $20,000 , . 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $600,000 
$500,000 under $1 .000.000 
$1,000,000 or more 



•5,841 
•17,034 



•520 
■ 1 .070 



10,067,490 

•91 



•2.839 

•5.678 

133.613 

286,992 
339,049 
428,782 
610,428 
532,747 

524.069 
457.105 
380.151 
426.965 
370,953 

436,807 
315.981 
324.754 
287.389 
295,067 

1.017.213 
559.516 
836.592 
511.261 
565.760 

183.103 

154.733 

58.596 

16.387 

4.869 

10,067,490 



•2.839 

•5.678 

133.613 

286.992 
339.049 
428.782 
610.428 
532.747 

524.069 
457.105 
380.151 
426.965 
370.953 

436.807 
315.981 
324.754 
287.389 
295.067 

1.017.213 
559.516 
836.592 
511.261 
565.760 

183.103 

154.733 

58.596 

16.387 

4.869 



45,913,650 

•395 



• 1 .022 
•1.422 
8.039 

55.506 

59.818 

108.868 

1 79.363 

211.319 

274.019 
270.108 
273.761 
395.319 
359.399 

476.889 
370.179 
472.709 
443.326 
508.252 

2.141.031 
1.750.885 
3,980.602 
3.679.444 
6.707.352 

3.643,819 
5,803,565 
5,717,109 
3,671.292 
4.348.838 

45,913,650 

•395 



•1.022 
•1.422 
8.039 

55.506 

59.818 

108.868 

179.363 

211.319 

274.019 
270.108 
273,761 
395,319 
359,399 

476,889 
370,179 
472,709 
443,326 
508,252 

2,141,031 
1 ,750,885 
3,980,602 
3,679,444 
6,707,352 

3,643,819 
5,803,565 
5,717,109 
3,671,292 
4,348,838 



91,943 

••523 



•4 
••2,558 



•626 
•2,183 

•2,511 
•2,281 
5,650 
10,591 
29,430 

1 1 ,960 

14,416 

6,615 

1,418 

1,102 

91,943 

••523 



•22 



•4 
••2,558 



•626 
•2,183 

•2,511 
•2,281 
5,650 
10,591 
29,430 

1 1 ,960 

14.416 

6.615 

1,418 

1.102 



750,879 

••14.037 



•139 
••5.151 



•828 
•5.329 

•3.482 
•1.287 
17.713 
31.413 
87.441 

77.798 
158.604 
124.472 

74.023 
147.827 

750,879 

■•14.037 



•139 
•5.151 



•828 
•5.329 

•3.482 
•1.287 
17.713 
31.413 
87.441 

77.798 
158.604 
124.472 

74.023 
147.827 



10,078,604 

••612 

•46 

•2.839 

•5.678 

133.620 

286.992 
339.049 
428.782 
610.450 
532.747 

524.069 
457.105 
380.151 
426,969 
373.509 

436.807 
315.981 
324.756 
288.015 
295.067 

1.017.542 
559.614 
837.722 
512.635 
567.686 

183.714 

156.220 

58.890 

16.435 

4.902 

10,078,604 

••612 

•46 

•2.839 

•5.678 

133.620 

286.992 
339.049 
428,782 
610,450 
532,747 

524,069 
457,105 
380,151 
426,969 
373,509 

436,807 
315,981 
324,756 
288,015 
295.067 

1.017.542 
559.614 
837.722 
512,635 
567,686 

183,714 

156,220 

58,890 

16,435 

4,902 



46,664,555 

••14,445 

•1,055 
■1,022 
•1,422 
8,149 

55.506 

59.818 

108.868 

179.533 

211.319 

274.019 
270.108 
273.761 
395,458 
364.450 

476.889 
370.179 
472.807 
444.154 
513.580 

2.144.513 
1.752.171 
3.998.315 
3.710.857 
6.794.794 

3.721.617 
5.962.170 
5.841.593 
3.745.315 
4.496.666 

46,664,555 

••14.445 

•1.055 
• 1 .022 
•1.422 
8.149 

55.506 

59.818 

108.868 

1 79.533 

211.319 

274.019 
270.108 
273.761 
395,458 
364,450 

476,889 
370,179 
472,807 
444,154 
513.580 

2.144.513 
1.752.171 
3.998.315 
3.710.857 
6.794.794 

3.721.617 
5.962.170 
5.841.593 
3.745.315 
4.496.666 



Nontaxable returns, total 



•17,197 



•1,878 



10,310,372 

5.480 

•12.788 
18.444 
23.379 
37.969 

180.598 

308,002 
360,839 
442,778 
622,247 
542,142 

528,571 
457,105 
383,153 
429,808 
376,202 

438,330 
315,981 
325,536 
288,016 
295,067 

1,017,543 
559,700 
839,516 
512,635 
567,903 

184,163 

156,224 

58,911 

16,437 

4,905 

10,078,604 

•■612 



•46 

•2,839 

•5,678 

133,620 

286.992 
339.049 
428.782 
610.450 
532.747 

524.069 
457.105 
380.151 
426.969 
373.509 

436,807 
315,981 
324,756 
288,015 
295,067 

1,017,542 
559.614 
837.722 
512.636 
567.686 

183.714 
156.220 
58.890 
16.435 
4,902 

231,768 



47,907,647 

31.167 

•1,740 

4,288 

9,751 

13,450 

20,577 

66,762 

71 ,886 

121,251 

200,645 

221,518 

294.207 
278.942 
286.561 
408.806 
377.116 

495.958 
386.448 
485.863 
459.436 
537.014 

2.217.177 
1 .788.063 
4.095.148 
3.803.51 1 
6,957,159 

3.819.309 
6.098.277 
5.905.084 
3.817.568 
4.632,964 

47,805,660 

•■17.739 

•1.185 
•1.022 
•1.465 
9,619 

57,910 

63,571 

113,799 

193.279 

220.327 

289.853 
278,942 
283,645 
404,837 
376,246 
495,804 
386,448 
485,073 
459,436 
537,014 

2.217,176 
1.787.983 
4.091.845 
3.803.511 
6.956.938 

3.817.307 
6.098.276 
5.904.890 
3.817.558 
4.632.963 

101,987 



* Estimate stiouid tie used witti caution because of the small number of sample returns on wtiicii it is based 
* 'Data combined to avoid disclosure ol information for specific taxpayers 

I Consists ot business or profession, farm, partnership, and Small Business Corporations net income less loss 
NOTE Detail may not add to total t)ecause of rounding 



Individual Returns/1985 
Table 2.6— Returns of Taxpayers Age 65 or Over: Selected Tax Items by Marital Status of Taxpayer 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



77 



MarilaJ status ot taxpayer 



All returns, 
total 



Joint returns of husbands and wives 



Both taxpayers 
age 65 or over 



Primary taxpayer 

age 65 or over. 

secondarv 

taxpayer 

under 65 



Secondarv 

taxpayer 

age 65 or over, 

primary taxpayer 

under 65 



Separate 

returns 

01 husbands 

and wives, 

total 



Returns of 

heads ol 

households, 

total 



Returns of 

surviving 

spouses, 

total 



Returns of 

single 

persons. 

total 



(2) 



(1) 



(5) 



Number of returns 

Adjusted gross Income less deficit 

Exemptions 

Number of exemptions 

Amount 



Returns twith zero bracket amount only 

Number of returns 

Zero bracket amount 

Number of returns 

Amount 



Witfi nonitemizers contribution deduction 

Number of returns 

Amount 



Returns with Itemized deductions 

Number of returns 

Total itemized deductions 

Zero bracket amount 

Number of returns 

Amount 

Excess itemized deductions 

Number of returns 

Amount 



Taxable Income 

Number ot returns , 
Amount 



Alternative minimum tax 

Number of returns 

Amount 



Income tax after credits 

Number of returns 

Amount 



Total Income tax 

Number of returns , 
Amount 



Total tax liability 

Number of returns 
Amount 



12,433,421 
283,393,324 



36,991,713 
38,447,389 



7.421.184 
20,716.417 



4,897,419 
1 ,268,584 



4.474.415 
47,345,994 



4,384,338 
13.196,025 



4.473.789 
33.546,150 



1 1 ,650,583 
216,721,268 



91 ,943 
750.879 



10.067.490 
45.913.650 



10.078.604 
46.664,555 



10,310,372 
47,907,647 



6,845,644 
188,668,297 



25,498,739 
26,503,130 



3,769,969 



3,769.969 
12.456,812 



2,570,945 
758,346 



2,725,386 
30.146.216 



2.678.722 
9.263.704 



2.725.386 
20.502,246 



6,413,821 
144.972.332 



60,657 
565,376 



5,547,123 
31,609.356 



5,556,948 
32,174,732 



5,735,158 
33,205,697 



4,310,409 
115,763,105 



17,463,463 
18,151,119 



2.444.181 
8.042,632 



1 ,685,966 
511,820 



1,634,642 
17,165,165 



1,602,603 
5,534.092 



1 .634.642 
1 1 .380.961 



4,018,358 
88,036,374 



38,332 
329,003 



3.434.438 
18,973.016 



3.440.486 
19.302.019 



3,541.629 
19.852.496 



2,093,497 
62,091,205 



6,660,861 
5,922,679 



1,093.559 



1 ,093,559 
3.619,122 



728,314 
210,971 



901,213 
11,353,783 



889,428 
3,088.988 



901.213 
8.164.949 



1,976,636 
48.384,696 



21,201 
225,750 



1,742,885 
11,132,340 



1 .746.538 
1 1 ,358.089 



1,814.430 
11,791,317 



441,738 
10,813,987 



1.374.415 
1 ,429.331 



232,229 



232,229 
794,058 



156,665 
35,554 



189,531 
1,627,268 



186,691 
640.625 



189,531 
956,336 



418,827 
8,551,262 



•1,124 
•10,624 



369.800 
1 .504.000 



369.924 
1.514.624 



379,099 
1,561,884 



80,366 
1,871,774 



170,959 
177,453 



35.269 
53.917 



•12.964 
■3.660 



37,239 
421,725 



37,239 
65.911 



36.613 
355,855 



69,645 
1,399.912 



62,466 
431,383 



62,483 
438,717 



63.988 
449.642 



224,078 
3,778,010 



599,265 
622,496 



131,539 
302,522 



85,554 
13,595 



81 ,889 
615,013 



76,210 
181.583 



81.889 
419,779 



207.663 
2.787.399 



• 1 ,059 
•9,958 



1 79,084 
448,752 



179,423 
458,710 



180,926 
463.481 



13,510 
154,035 



40,576 
41,858 



•11.356 
•39,292 



•8,517 
•1,848 



•654 
•9,832 



■654 
•2,315 



•054 
•7,517 



•12.010 
•110.784 



•9.171 
•16.367 



•9,171 
■16,386 



•9,171 
•16,391 



5,269,823 
88,921,207 



10,682,174 
11,102,453 



3,473,051 



3,473,051 
7,864,875 



2,219.439 
491.136 



1.629.247 
16.153.208 



1,591.513 
3,682.511 



1.629,247 
12.260,754 



4,947,444 
67,450,841 



30,028 
168,193 



4.269,646 
13,407,792 



4,270,579 
13,576,010 



4,321,129 
13,772,436 



•Estimate should be used with caution because of the small numtjer of sample relurns on which it is based 

tData deleted to avoid disclosure of information tor specific taxpayers Deleted data are included in the appropriate totals 

NOTE- Detail may not add to total tiecause ol rounding. 



78 



Individual Returns/1985 



Table 3.1— Returns With Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income, 
and Tax Items, by Size of Adjusted Gross Income and Type of Tax Computation 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



Type of lax compulation by size 


Number ol 
returns 


Adjusted 
gross income 


Taxable 
income 


Income 
subject 
to tax 


Income tax before credits, 
regular computation 


Tax generated 


Tax 

savings 

over 

regular 

computation 


Income tax before credits 


o( adjusted gross income 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


01 


(41 


(51 


(6) 


(7) 


(81 


(91 


(101 


(11) 


Returns with regular tax 
























computation only 
























Total 


93,028,862 


2,162,582,584 


1,685,054,144 


1.686.214.198 


82,767,244 


298,485.680 


82.694.493 


298.506.929 


- 


82.730.220 


299,599,545 


Under $5,000 


1 1 ,957,882 


36.597.890 


22,003,822 


22,209.050 


4,040,040 


367,294 


3.997.293 


368.814 


_ 


4.015.605 


381 ,824 


$5,000 under $10,000 , 


16,134.042 


121.207.910 


85,824,676 


85,945,539 


14,153,537 


5.662.507 


14.132.152 


5.667,945 


_ 


14.144.061 


5,713,171 


$10,000 under $15,000 


13.686.695 


170.179.672 


131,723,441 


131,852,632 


13.452,950 


12.760.367 


13.445.609 


12,763,924 


_ 


13.450.644 


12,792,771 


$15,000 under $20,000 


1 1 .248.054 


195.889.743 


156,965,278 


157.094,395 


11,173,219 


18.340.779 


11.172.027 


18.342,478 


— 


11.172.028 


18,354,928 


$20,000 under $25,000 


8,607.527 


192.533.950 


155.267.789 


155.376,687 


8.586,330 


20.282,202 


8,586,330 


20.285.268 


_ 


8.586.777 


20,337,991 


$25,000 under $30,000 


7.055.185 


193.304.746 


155.068.838 


155,174,486 


7,045,584 


22,245,839 


7,045,584 


22.247.306 


_ 


7.045.584 


22,288,662 


$30,000 under $40,000 


11.022.984 


381.594.194 


303.003,505 


303,132,812 


11,007,012 


48,277,621 


11,007,012 


48.278.343 


— 


11.007,013 


48,390,031 


$40,000 under $50,000 


6.273.316 


278.774.323 


218,646,347 


218,723,546 


6,270,739 


39,685,117 


6,270,653 


39.686.715 


_ 


6,270,653 


39,742.666 


$50,000 under $75,000 


5.093.077 


301.231.653 


233,831,793 


233.923,263 


5.089,300 


50,789,542 


5,089,300 


50.791,801 


— 


5,089,322 


51.023.245 


$75 000 under $100,000 


1.041,423 


88,477,116 


67,329,167 


67.353.267 


1.040.794 


17,964,673 


1,040,794 


17,964,592 


_ 


1,040,794 


18.088.273 


$100,000 under $200,000 


678.195 


88,570.669 


66,710.481 


66,738.026 


677.324 


21,917,300 


677,324 


21,917.380 


— 


677,324 


22.082.758 


$200,000 under $500,000 


178.630 


52,788.375 


40.157.270 


40.166.494 


178.564 


16,885,629 


178,564 


16.885,578 


_ 


178,564 


17.022.537 


$500,000 under $1 .000.000 


36,177 


24,300.009 


18.705.504 


18.706.983 


36,177 


8,682,666 


36,177 


8,682,680 


— 


36,177 


8.722,737 


$1 ,000,000 or more 


15,675 


37,132,334 


29,816,234 


29.817.018 


15.674 


14,624,144 


15,674 


14,624,105 


— 


15,674 


14.657.951 


Returns with income averaging 
























tax computation only 
























Total 


3,239,973 


167,465,924 


135,686,690 


128.621.787 


3.239.973 


34,358,468 


3,239.973 


31,971.918 


2.386,550 


3.239,973 


32.140,377 


Under $5,000 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 





_ 


$5,000 under $10,000 


22,251 


178,830 


151,355 


130.706 


22.251 


12,443 


22.251 


9,590 


2.853 


22,251 


9.590 


$10,000 under $15,000 


135.069 


1,760,567 


1,461,793 


1.322.066 


135.069 


155,753 


135.069 


134,362 


21.392 


135,069 


134.362 


$15,000 under $20,000 


288.512 


5,061,588 


4,206,106 


3.802.672 


288.512 


501,987 


288.512 


431.886 


70.100 


288,512 


432.511 


$20,000 under $25,000 


348.477 


7,881,103 


6,449,929 


5.976,989 


348.477 


865,814 


348,477 


772.859 


92.956 


348.477 


772.972 


$25,000 under $30,000 


390.107 


10,758,109 


9,008,239 


8,398,798 


390.107 


1 ,391 ,089 


390,107 


1.247.542 


143.547 


390.107 


1.247.542 


$30,000 under $40,000 


601.996 


20,975,804 


17,088,210 


16.169,124 


601.996 


2,827,961 


601,996 


2.593.195 


234.766 


601.996 


2.593.821 


$40,000 under $50,000 


419,345 


18,742,002 


14,999.750 


14.228,131 


419.345 


2,814,223 


419.345 


2.581.846 


232.378 


419.345 


2.585.613 


$50,000 under $75,000 


523.490 


31,733,782 


25.635.280 


24,395.770 


523.490 


5,902,202 


523.490 


5.451.411 


450.791 


523.490 


5.496.628 


$75,000 under $100,000 


219.576 


18,736,115 


14.963.920 


14.182.883 


219.576 


4,168,476 


219.576 


3.840.914 


327.562 


219.576 


3.852.576 


$100,000 under $200,000 


226.636 


30.016.734 


24.124.384 


23.060,431 


226.636 


8,130,228 


226.636 


7.640.307 


489.921 


226.636 


7.712.114 


$200,000 under $500,000 


58.288 


15,858.207 


12.762.619 


12.246,488 


58.288 


5,286,415 


58.288 


5.029.834 


256.581 


58.288 


5.061.986 


$500,000 under $1 .000.000 


4.730 


3.104.039 


2.564.091 


2,471,677 


4.730 


1,194,182 


4,730 


1.147.971 


46.210 


4.730 


1.149.829 


$1 ,000.000 or more 


1,496 


2.659.044 


2.271.013 


2,236,051 


1.496 


1,107,694 


1,496 


1.090.202 


17.492 


1.496 


1.090.834 




Total credits 


Income lax alter credits 


Alternative minimum tax 


Total income tax 


Type of tax compulation by size 


Number ol 
returns 


Amount 


Numbei of 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


As a percent ol 


Average 
income tax 


of adjusted gross income 


Income 


Adjusted 




















subject to 


gross 


(dollars) 




















tax 


income 






(121 


(131 


(14) 


(15) 


(16) 


(17) 


(18) 


(191 


(201 


(21) 


(221 


Returns with regular tax 
























computation only 
























Total 


19,749.443 


8.859.443 


79.595.212 


290,740,102 


258,026 


2,127,075 


79,637,051 


292.867.522 


20 4 


135 


3.148 


Under $5,000 


235,927 


13,289 


3,831,340 


368,535 


•170 


•3,453 


3,831,425 


371.988 


98 


10 


31 


$5,000 under $10,000 


3.297.521 


650,006 


12,002,215 


5,063,165 


•1,596 


•15,174 


12,003,808 


5.078.339 


109 


42 


315 


$10,000 under $15,000 


2.574.685 


747.326 


13,027,324 


12,045,445 


•3,265 


•7,168 


13,029,962 


12.052.613 


127 


7 1 


881 


$15,000 under $20,000 


1.974.704 


706.075 


1 1 .036,435 


17,648,853 


6,826 


12,760 


1 1 ,038,360 


17.661,614 


14 1 


90 


1.570 


$20,000 under $25,000 


1 .853.296 


686,155 


8.486.712 


19,651,836 


12,102 


21,038 


8,487,591 


19,672,874 


152 


102 


2.286 


$25,000 under $30,000 


1,725.518 


603,302 


6,998.392 


21,685,360 


8,611 


24,969 


6,999,698 


21,710,329 


163 


112 


3.077 


$30,000 under $40,000 


3.079.506 


1,172,582 


10,950,197 


47,217,449 


25.830 


81,412 


10,955,112 


47,298,862 


177 


124 


4,291 


$40,000 under $50,000 


2.039.363 


859,311 


6,247,249 


38,883,354 


28.457 


97,468 


6,258,279 


38,980.822 


197 


14,0 


6,214 


$50,000 under $75,000 


1.918.459 


1,009.829 


5,077,600 


50,013,417 


56.012 


206,620 


5,085,243 


50.220.037 


23 2 


167 


9,860 


$75,000 under $100,000 


470.057 


341.933 


1 ,034,50Z 


17,746,340 


32.942 


176,660 


1,039,872 


17.923.001 


28 1 


20.3 


17,210 


$100,000 under $200,000 


403.866 


730.652 


673,648 


21,352,106 


56.326 


487,609 


677,432 


21.839.938 


339 


24.7 


32.203 


$200,000 under $500,000 . 


131.999 


518,900 


177,839 


16,503,636 


18.712 


363,944 


178,456 


16.867.596 


42 6 


320 


94.428 


$500,000 under $1 ,000,000 


30.595 


277,878 


36,112 


8,444,859 


4.004 


206,064 


36.156 


8.650.963 


46 5 


356 


239.129 


$1,000,000 or more 


13.947 


542.204 


15,642 


14,115,747 


3,173 


422,734 


15.657 


14.538.547 


48 8 


39 2 


927.499 


Returns with Income averaging 
























tax computation only 
























Total . . 


1.233,358 


1.372.445 


3.147.680 


30,767,932 


142.881 


1,185,952 


3.163.576 


31.954.010 


24 8 


191 


9.862 


Under $5,000 


_ 




















_ 


_ 


_ 





$5,000 under $10,000 


•10.733 


•3.408 


•19.249 


•6,182 


_ 


_ 


•19.249 


•6.182 


47 


35 


278 


$10,000 under $15,000 


41.169 


12.050 


121.603 


122,312 


— 


— 


121.603 


122.312 


93 


69 


906 


$15,000 under $20,000 


69.864 


29.591 


265.640 


402,920 


•447 


•1.563 


265.640 


404.483 


106 


80 


1.402 


$20,000 under $25,000 


77.265 


40.215 


336,656 


732,757 


•3.976 


•8.171 


338.002 


740.927 


124 


94 


2.126 


$25,000 under $30,000 


90.818 


48.426 


381,903 


1,199,116 


•2.183 


•262 


381.903 


1.199,378 


14,3 


11 1 


3.074 


$30,000 under $40,000 


223.267 


140.833 


586,644 


2,452,988 


•7.459 


•29.512 


587.850 


2,482,499 


154 


11 8 


4.124 


$40,000 under $50,000 


187.675 


120.035 


413,749 


2,465,578 


19.927 


42.088 


417.505 


2,507,666 


176 


134 


5.980 


$50,000 under $75,000 


231.830 


216.580 


517.066 


5,280,048 


39.143 


139.214 


522.434 


5,419.261 


222 


17 1 


10,352 


$75,000 under $100,000 


125.818 


136.517 


216.743 


3,716,059 


24.155 


135.178 


219.025 


3.851.237 


27 2 


20 6 


17,539 


$100,000 under $200,000 


131.657 


329.727 


224.038 


7,382,387 


30.037 


366.232 


225.858 


7.748.619 


33 6 


25 8 


34,190 


$200,000 under $500,000 


38,611 


213.721 


58.179 


4,848,265 


12.823 


271.289 


58.282 


5.119.577 


41 8 


32 3 


87,832 


$500,000 under $1 .000.000 


3,497 


46.563 


4,715 


1,103,267 


2.034 


108.002 


4.729 


1,211.360 


49 


39 


256,101 


$1,000,000 or more 


1,154 


34,779 


1.495 


1,056,055 


697 


84.441 


1.496 


1,140,509 


51 


42 9 


762,372 



' Estimate should be used with caution t>ecause ot the smaJI number of sample relur ns on which ii is based 
NOTE Detail may not add io lota) because ot rounding 



Individual Returns/1985 

Table 3.2— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of 
Adjusted Gross Income 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



79 





Total income tax as a percent of adjusted gross income 


Size of adjusted gross income 




Total 






Under 5 percent 




5 under 7 percent 






Number of 
returns 


Adjusted gross 
income less deficit 


Total 
income lax 


Number of 
returns 


Adjusted gross 
income less deficit 


Total 
income tax 


Number of 
returns 


Adjusted gross 
income less deficit 


Total 
income tax 




(1) 


(2) 


(3) 


(■») 


(5) 


(6) 


(7) 


(8) 


(9) 


All returns 
Total 


82,846,420 

3,851,646 

12.026,858 

13,152,612 

11,305,700 

8.826,109 

7,384,215 

11,544,233 

6.677,614 

5,615,517 

1.260,060 

905,961 

295,895 

42,290,417 

10,929 
1,497,246 
4,071,252 
4,839,056 
5,009,603 
4,756,347 
9.000,531 
5,860,537 
5.078.690 
1,127,351 
790,065 
248,810 

40,556,003 

3,840,717 

10,529,612 

9,081,360 

6,466,644 

3,816,506 

2,627,868 

2,543,702 

817,077 

536,827 

132,709 

115,896 

47,085 


2,259,015,527 

14,466,309 
91,941,747 
163,907,503 
196,960,543 
197,514,567 
202,421,828 
399,798,575 
296,858,487 
332,907,760 
107,135,385 
118,789,867 
136,312,957 

1,579,013,571 

-695,358 

12,774,975 

51,177,131 

84,806,140 

112,630,417 

130,562,829 

313,135,163 

260,870,171 

301,211,891 

95,750,694 

103,368,260 

113.421.257 

680,001,956 

15.161.667 
79.166.772 
112.730.372 
112.154.403 
84,884,150 
71,859,000 
86,663,41 1 
35,988,316 
31,695,870 
11,384,690 
15,421,607 
22.891,699 


325,710,254 

575,499 
5,089,337 
12,182,586 
18,074,40" 
20,420,486 
22.916.851 
49.793.757 
41.501.665 
56.064.781 
21.794.656 
29,656.937 
47,639,294 

235,342,613 

167,987 

310,744 

2,321,679 

5,728,807 

9,513,366 

12.687.714 

36.112.593 

35.094.951 

49.319.633 

18,998.772 

25.462.430 

39.623.936 

90,367,641 

407.512 

4.778.593 

9,860,907 

12,345,599 

10,907,120 

10,229,137 

13,681,163 

6,406,714 

6,745,148 

2,795,884 

4,194,507 

8,015,358 


14,475,467 

3,480,483 

5,129,788 

3,309.042 

1.166.851 

568.868 

305.232 

280,326 

132,967 

79,548 

1 2,896 

8,352 

1,114 

5,877,615 

1,477,812 

2,326,703 

885,284 

477,542 

255,753 

253,083 

113,200 

71,632 

10,426 

5.287 

893 

8,597,852 

3,480,483 

3,651.976 

982,339 

281,567 

91,326 

49,479 

27,243 

19,767 

7,916 

2,470 

3,065 

221 


154,534,846 

14,171,018 

36,524,041 

40,093,304 

19,944.242 

12.636.216 

8.313.949 

9.547.401 

5.846.466 

4,763,926 

1,063,273 

1 ,067,201 

563.805 

93,459,076 

12,611,772 

28,213,753 

15,173,959 

10,602,486 

6,972,850 

8,630,326 

4,994,282 

4,292,326 

866.023 

675.219 

426.080 

61,075,770 

14,171,018 

23,912,268 

11,879,551 

4,770,283 

2,033,730 

1,341,099 

917,074 

852,184 

471,600 

197,254 

391,982 

137,725 


4,542,275 

278,425 

1.054,791 

1.206.528 

634.404 

402.093 

264.886 

305.281 

174,928 

135,778 

36,567 

33,348 

15,247 

2,806,674 

278,005 

863,690 

486,351 

341,561 

228,167 

276,397 

149.484 

122,287 

29,660 

19,255 

11,818 

1 ,735,600 

278,425 

776,785 

342,838 

148,053 

60,531 

36,719 

28,884 

25,444 

13,491 

6,907 

14,093 

3,429 


9,432,594 

141.950 

3,308,186 

2,194,206 

1,814,773 

810,137 

466,280 

458,167 

143,542 

74,376 

14,461 

5,824 

692 

4,623,531 

•6,125 

1,385,518 

1,495,281 

669,877 

427,384 

421,075 

129,542 

70,142 

13,085 

4,867 

635 

4.809,063 

141,950 

3,302,061 

808,688 

319,492 

140,260 

38,896 

37,092 

14,000 

4,234 

1,376 

957 

•57 


142,450,065 

375,316 

24,000,323 

27,915,505 

30,876,003 

18,011,578 

12,692,873 

15,576,230 

6,312,092 

4,434,355 

1 ,233,042 

715,260 

307.488 

96,291,366 

•60,697 

17,930,936 

25,523,077 

14,939,502 

11,638,245 

14,310,001 

5,704,760 

4,183,255 

1,112,298 

598,629 

289,966 

46,158,699 

375,316 

23,939,625 

9,984,569 

5,352,927 

3,072,076 

1 ,054,628 

1,266,229 

607,331 

251,100 

120,744 

116,631 

•17,522 


8,665,324 


Under $5 000 . . 


22,252 




1,452,684 




1 ,670,638 




1,881,076 


$20 000 under 125 000 


1,110,781 


$25 000 under $30,000 


778,956 


$30 000 under $40 000 . , 


956,014 


$40 000 under $50,000 


385,691 


$50 000 under $75,000 


268.846 




75.858 


$1 00 000 under $200 000 


43.501 




19.027 


Joint returns 
Total 


5,868,590 


Under $5 000 


— 


$5 000 under $10 000 


•3.131 


$10 000 under $15 000 


1.064.379 


$15 000 under $20 000 


1.554,613 


$20 000 under $25 000 


924,695 




714,961 




880,356 


$40 000 under $50 000 


348,729 


$50 000 under $75 000 


254,066 


$75 000 under $100 000 


69,209 


$100 000 under $200 000 


36,540 




17.910 


Nonloint returns 


2,796,734 


Under $5 000 


22,252 


$5 000 under $10 000 


1,449,552 




606,259 


$15 000 under $20 000 


326,463 


$20 000 under $25 000 


186,085 


$25 000 under $30 000 


63,995 


$30 000 under $40 000 


75,658 


$40 000 under $50 000 


36,962 


$50 000 under $75 000 


14,781 


$75,000 under $100.000 

$100,000 under $200,000 

$200,000 or more 


6,650 
6,961 

■1,117 








Tota 


income tax as a p 


erceni of adjusted gro 


js income — continued 






Size of adjusted gross incoirte 


7 under to percent 


to under 12 percent 


1 2 undef 1 5 percent 




Numtier of 
returns 


Adjusted gross 
income less deficit 


Total 
income tax 


Number of 
returns 


Adjusted gross 
income less deficit 


Total 
income tax 


Number of 
returns 


Adjusted gross 
income less deficit 


Total 
income tax 




(10) 


(11) 


(12) 


(131 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns 
Total 


19,536,750 

197,466 

3.513.249 

4.582.942 

3.560.567 

2.898,748 

1,869,695 

1 ,999,520 

615,004 

247,255 

32,948 

17,761 

1,595 

9,650,181 

■5,680 

351 ,692 

2,388,376 

2,524,558 

1,648,294 

1,865,399 

587,965 

234,401 

30.803 

11.744 

1.269 

9,886,569 

197,466 

3,507,569 

4,231,250 

1,172,191 

374,190 

221,401 

134,121 

27,039 

12,854 

2,145 

6,017 

326 


380,384,936 

739,317 

30,838,088 

54,770,389 

62,933,784 

64,669,567 

50,994,071 

68,338,117 

27,057,817 

14,296,478 

2,766,918 

2,283,531 

696,860 

256,870,552 

•36,455 

4,929,361 

42,739,479 

56,408,293 

44,966,292 

63,803,498 

25,817,086 

13,545,924 

2,592,441 

1,457,760 

573,961 

123,514,384 

739,317 

30,801,633 

49,841,027 

20,194,304 

8,261,274 

6,027,778 

4,534,619 

1,240,731 

750,554 

174.477 

825,770 

122,899 


32,791,010 

60,589 

2,470,597 

4,817,894 

5,297,001 

5,605,277 

4,422,251 

6,006,843 

2,366,094 

1,248,000 

241,993 

194,837 

59,633 

22,147,835 

•2,846 

373,121 

3,538,993 

4,893,484 

3,893,812 

5,599,036 

2,260,182 

1,182,384 

226,155 

127,802 

49,119 

10,643,175 

60,589 

2,467,751 

4,444,773 

1,758,008 

711,793 

528,440 

406,907 

105,911 

65,616 

15,838 

67,035 

10,514 


12,533.681 

•2,861 

53.941 

2.973.358 

1.884.314 

1.891.609 

1.824.171 

2.437.637 

1 .022,222 

389,232 

32,776 

15,941 

5,619 

6,477,113 

•22 

•2,862 

67,766 

1,296,902 

1,506,514 

2,194,353 

988,594 

373,851 

30,399 

14,703 

1,147 

6,056,568 

•2,839 

53,941 

2,970,496 

1,816,548 

594,707 

317,657 

243,284 

33,628 

15,381 

2,377 

1,238 

4,472 


323,258,987 

•11,949 

396,123 

39,896,610 

31 ,842,637 

42,906,562 

50,126,454 

83,885,911 

45,184,708 

22,354,797 

2,751,752 

1,980,978 

1 ,920,506 

218,226,976 

•43 

•39,837 

1,327,094 

29,721,263 

41,485,020 

75,663,285 

43,668,390 

21,449,511 

2,559,675 

1.824,363 

488,496 

105,032,011 

•11,907 

396,123 

39,856,773 

30,515,542 

13,185,300 

8,641,435 

8,222.626 

1,516,318 

905,286 

192,077 

156,615 

1,432,010 


35,593,442 

•1,342 

42,579 

4,311,252 

3,549,561 

4,660,548 

5,531,408 

9,260,149 

5,008,721 

2,477,157 

307,297 

218,669 

224,758 

24,025,640 

•5 

•4,607 

134,021 

3,200,946 

4,571,381 

8,356,405 

4,841,104 

2.376,520 

285,537 

201,025 

54,089 

11,567,802 

•1,337 

42,579 

4,306,646 

3,415,540 

1 ,459,602 

960,028 

903,744 

167,617 

100,637 

21,761 

17,643 

170.669 


13,734,507 

•11,356 

•13,907 

82,530 

2,847,599 

1,702,456 

1,624,768 

4,013,786 

2,171,944 

1,115,544 

106,799 

39,384 

4,434 

7,719,010 

•2,839 
•2,839 
•2,551 

31,116 

907,401 

3,476,407 

2,073,857 

1,080,156 

101,674 

36,208 

3,962 

6,015,497 

•8,517 

• 1 1 ,068 

79,979 

2,847,599 

1,671,340 

717,367 

537,379 

98,087 

35,388 

5,125 

3,176 

472 


449,795,680 

■35,786 

•125,320 

1,094,341 

50,778,968 

37,309,802 

44,785,318 

139,575,762 

96,166,908 

64,363,774 

8,898,854 

5,029,664 

1,631,183 

316,012,902 

•7,560 
•25,210 
•36,875 

744,662 

25.199,548 

121,331,539 

91,856,465 

62,363,237 

8,440,958 

4,626,192 

1 ,380,654 

133,782,778 

•28,225 

•100.110 

1,057.466 

50,778,968 

36,565,140 

19,585,770 

18,244,223 

4,310,443 

2,000,536 

457,895 

403,472 

250,529 


60,490,633 


Under $5 000 


•4,670 


$5 000 under $10 000 


•15,933 


$10 000 under $15,000 


141,246 


$1 5 000 under $20,000 


6,609,734 


$20,000 under $25,000 

$25 000 undef $30 000 


5,139,943 
5,876,015 


$30 000 under $40 000 


18,763,307 


$40 000 under $50 000 . . 


13,030,761 


$50 000 under $75 000 


8,785.755 


$75 000 under $100,000 


1,215,337 


$100,000 under $200,000 


685,610 


$200 000 or more 


222,322 


Joint returns 
Total 


42,507,615 




•1,022 




•3,765 




■4,895 


$15 000 under $20 000 


— 


$20,000 under $25,000 


93,358 


$25,000 under $30,000 


3,212.724 


$30 000 under $40 000 


16,277,892 


$40 000 under $50 000 


12,428,643 


$50 000 under $75 000 , 


8,513,279 


$75 000 under $100 000 


1,153,658 


$100 000 under $200 000 


630,256 


$200,000 or more . . . , 

Nonloint returns 
Total 


188,123 
17,983,017 


Under $5 000 


•3,648 


$5 000 under $10 000 ., . 


•12,168 




136,350 


$15 000 under $20 000 


6,609,734 


$20,000 under $25,000 

$25,000 under $30,000 


5,046,585 
2,663,290 


$30 000 under $40 000 


2,485,415 


$40 000 under $50 000 


602,118 


$50 000 under $75 000 , 


272,476 


$75 000 under $100 000 


61,679 


$100 000 under $200 000 


55,354 


$200,000 or more 


34,199 



Fcx>lnote(s) al entj ol table 



80 



Individual Returns/1 98S 



Table 3.2— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of 
Adjusted Gross income— Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 





Total Income tax as a percent of arllusted gross (ncoine — continued 


Size of adjusted gross income 


1 5 under 1 7 percent 


1 7 under 25 percent 


25 under 30 percent 




Number of 


Adjusted gross 


Total 


Number 01 


Adjusted gross 


Total 


Number of 


Adjusted gross 


Total 




returns 


income less deficit 


income tax 


returns 


Income less deficit 


income tax 


returns 


income less deficit 


income tax 


All returns 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 




















Total 


5,330,205 


217,216,972 


34,640,604 


6,637,980 

•2,839 


381,259,259 

■14,135 


76,143,403 

•2,661 


682,249 

■ ■2.695 


77,822,155 

■ •8.382 


21,150,727 

■•2.238 


Under $5,000 


$5,000 under $10.000 


_ 


_ 


_ 


•2,992 


•29,378 


•6,617 








$10,000 under $16.000 


•2,839 


•39,454 


■6,681 


•4,225 


•53,287 


•10,991 


■2.842 


•36.956 


■10,289 


$15,000 under $20.000 


28,601 


530,880 


83,839 


•897 


•16,977 


•3,384 


■ 1 .368 


•24,307 


•6,501 


$20,000 under $25,000 


919,803 


21,211,412 


3,328,944 


29,774 


659 452 


122,073 


■483 


• 1 1 ,084 


■3,174 


$25,000 under $30,000 


702,792 


18.906.656 


3,052,5(35 


688,061 


16,010,122 


2,956,434 


■2.239 


•59,869 


■i6,,-r4 


$30,000 under $40.000 


1,195.143 


42.813.373 


6.773.676 


1,149,345 


39,695,859 


7,579,829 


6.392 


228,100 


61,313 


$40,000 under $50.000 


1.236.152 


54.971.422 


8.777,896 


1 ,338,998 


60,512,353 


11,613,004 


14.254 


648.038 


171,414 


$60,000 under $76.000 


1.094.320 


63.354.322 


10.147,840 


2,423,415 


147,337,300 


29,227,217 


157.714 


9,860,561 


2,636,523 


$75,000 under $100.000 


112.099 


9.420,614 


'510,819 


732,829 


62 136,844 


13,074,231 


177.661 


15.551.112 


4 166,708 


$100,000 under $200.000 


34,573 


4.292.004 


689,177 


330,767 


40,942,506 


8,833,979 


271.238 


35.404.778 


9,700,453 


$200,000 or more 

Joint returns 
Totel 


4,883 


1.676.835 


269,268 


33,838 


13,345,046 


2,813,183 


45.363 


15.988.978 


4,375,338 


3,062,480 


152,881,289 


24,380,158 


4,075,672 


279,832.410 


56,059,991 


459,245 


59,903,496 


16,285.241 


Under $5.000 


_ 


— 


— 


— 


— 


_ 


■ ■ 1 . 1 94 


•■6.687 


■■1,540 


$5,000 under $10,000 


_ 


— 


— 


•2,992 


•29,378 


•6,517 


•* 


"• 


•■ 


$10,000 under $15,000 , 


_ 


— 


— 


■•2,282 


■•36,621 


••7,843 


■3 


•32 


•9 


$15,000 under $20.000 


•22 


•423 


•66 






•• 


•921 


•16.032 


•4,282 


$20,000 under $25.000 


•4.393 

■4.365 

742.064 


•96.660 

•116.662 

27.570.154 


•16,454 

•18.335 

4.334,508 


•2,185 
•5,653 
42,013 


■4d,526 
•157,635 
1,606,784 


•7,933 
■31,718 
288,298 


•483 
■66 

3.135 


• 1 1 .084 

•1.496 

112,902 


•3,174 


$25,000 under $30.000 


•428 


$30,000 under $4o!oOO 


30,951 


$40,000 under $50,000 


1.117.826 


49.842.235 


7.964.196 


844,723 


38,775,689 


7,030,264 


1.708 


71^208 


' 8^734 


$50,000 under $75,000 


1.050.063 


60.857.473 


9.747.064 


2,153,816 


131,624,888 


25,878,220 


26.280 


1,782.451 


463,728 


$76,000 under $100,000 


107.803 


9.057.193 


1.452.994 


685,067 


58,051,587 


12,192,199 


139.784 


12,333,445 


3,288,682 


$100,000 under $200,000 


31.528 


3.901.115 


626.649 


306,253 


37,682,046 


8,136,154 


247.480 


32,400,332 


8,867,842 


$200,000 or more 


4.416 


1 .439.482 


230.893 


30,688 


11,821,257 


2,486,845 


38.201 


13,168,829 


3,605,869 


Nonloint returns 




















Total 


2,267,725 


64,335,682 


10,260,446 


2,562,308 

•2,839 


101,426,849 

•14,135 


20,083,413 

•2,561 


223,004 

■1.601 


17,918,658 

•2.694 


4,865,486 

•698 


Under $5,000 


$5,000 under $10.000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


$10,000 under $15,000 


•2.839 


•39.454 


■6.581 


••2,840 


••33,644 


••6,533 


■2.839 


•36.924 


•10,280 


$15,000 under $20,000 


28.579 


530.457 


83.774 




" 


•• 


•447 


•8,275 


•2,219 


$20,000 under $25,000 


915.410 


21.114.862 


3.313.489 


27,589 


612,926 


114,140 


— 


— 


— 


$25,000 under $30,000 


698.427 


18.789.994 


3.034.230 


582,408 


16,358,486 


2,924,716 


•2.183 


•68.365 


•16,346 


$30,000 under $40 OOC 


453.079 


15.243.219 


2.439.168 


1,107,332 


38,089,075 


7,291,531 


•3.257 


•115.199 


•30,362 


$40,000 under $50,000 


117.326 


5.129,186 


823.700 


494,275 


21,736.665 


4,482,740 


12.646 


576.829 


152,680 


$50,000 under $76,000 


44.257 


2,496,849 


400.777 


269,599 


15,712,412 


3,348,997 


131.434 


8.078.110 


2,172.795 


$75,000 under $100,000 


4.296 


363,421 


67.826 


47,762 


4.086.267 


882,032 


37.877 


3.217.667 


878.026 


$100,000 under $200,000 


3.045 


390,889 


62.528 


24,514 


3.260.469 


703,825 


23.758 


3.004.446 


832,610 


$200,000 or more 


467 


237,363 


38.375 


3,160 


1,523,789 


326,338 


7,162 


2,820,149 


769,469 








Tola 


1 income tax as a p 


«rcent of ad)usled gro 


ss income — continued 






Sire of adjusted gross income 


30 under 50 percent 


50 under 100 percent 


too percent or more 




Number of 


Adjusted gross 


Total 


Number of 


Adjusted gross 


Total 


Number of 


Adjusted gross 


Total 




returns 


Income less deficit 


income lax 


returns 


income less deficit 


Income tax 


returns 


income less deficit 


Income tax 


All returns 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 




















Total 


443,081 

••674 


129,788,512 

•■4,369 


48,996,729 

■•1.376 


18,808 


2,972,421 


1,825,129 


21 ,098 


-468,305 


870,979 


Under $5,000 




$5,000 under $10,000 




•' 


•• 


••312 


■•2,560 


• ^2,298 


••16.805 


••-868,039 


••245,983 


$10,000 under $15,000 


•306 


•3.936 


•1.699 


•241 


•2,771 


• 1 ,884 


81 


951 


3,585 


$15,000 under $20,000 


•336 
•3.299 


•5.872 
•77,082 


•2.726 
•26.661 


377 
•870 


6,568 
•20,366 


4,792 
•19,160 


18 
62 


314 
1,445 


1,386 


$20,000 under $25.000 


2,834 


$25,000 under $30.000 


•208 


•6,790 


•2.233 


•729 


•19,679 


•13.383 


40 


1.057 


1,945 


$30,000 under $40.000 


868 


30.486 


12.636 


2,986 


104,947 


69.901 


63 


2.390 


4,810 


$40,000 under $60,000 


2,740 


123,544 


44,495 


729 


32,532 


20.945 


62 


2.608 


7,718 


$50,000 under $75,000 


25,036 


1.592,770 


538,078 


4,661 


288,678 


192.311 


4.427 


260.799 


407,275 


$75,000 under $100,000 


35,596 


3,130,453 


1 ,039,203 


1,907 


176,166 


112.462 


88 


7.353 


14.179 


$100,000 under $200,000 


178,966 


26.625.771 


8.928,868 


2,906 


414,327 


274.070 


260 


33.849 


54.426 


$200,000 or more 


196,066 


98.188.440 


38,399,756 


3 100 


1,904.846 


1.113.923 


192 


88.970 


126.839 


_ . Joint returns 




















Total 


317,567 

•• 


103,429,766 


39,004,448 


15,148 


2,436,586 


1,495,897 


12,855 

••7.775 


- 330,850 


760,525 

••178.858 


Under $5,000 


• • - 703.466 


$5,000 under $10,000 


••674 


••4.369 


••1.376 


•■223 


■•1.911 


• • 1 .666 




" 


•• 


$10,000 under $15,000 


■306 


•3,936 


■ 1 .699 


■•444 


■■7.033 


■■5,443 


••93 


••1.183 


■■4.741 


$15,000 under $20.000 


•204 


•3,639 


■1.733 






•• 


•• 






$20,000 under $25.000 


••1.867 

•421 


• •46,061 
•14,590 


■•14,663 
•5,586 


•870 
•684 
2,531 


■20.366 
■18.371 
90.163 


■19,160 
■12,283 
58,939 


••63 
60 


• ■ 1 ,334 
1,921 


■•2.843 


$25,000 under $30.000 




$30,000 under $40,000 


3,325 


$40,000 under $50,000 


2.431 


109,428 


37,921 


629 


28.020 


17.977 


62 


2,608 


7,718 


$50,000 under $75,000 , 


10,413 


633.768 


231.888 


3,677 


222.049 


148,640 


4.359 


257,017 


401 ,557 


$75,000 under $100,000 


7,128 


627,792 


220,514 


1,128 


104.654 


70,545 


54 


4,628 


9.620 


$100,000 under $200,000 


129,432 


19,833,242 


6.564,493 


2,329 


338.617 


220,183 


234 


30,746 


48.232 


$200,000 or more 

Nonloint returns 
Total 


164,691 


82,153,951 


31,934,576 


2,733 


1 .605.402 


941,062 


176 


73,180 


103.631 


125,514 


26,358,745 


9,992,281 


3.660 


535,834 


329,232 


8,243 

5.122 


-137,455 

-180,946 


110,454 

38,003 


Under $6,000 


$5,000 under $10,000 


_ 








••89 


••639 


••633 


•2.908 


■16,372 


•29,124 


$10,000 under $15,000 


_ 


_ 


_ 


••174 


••2.296 


•■1,233 


••6 


■•83 


••228 


$15,000 under $20,000 


■131 


•2,233 


•993 


•• 


•■ 


•' 


*• 






$20,000 under $26,000 


••1,640 


■■37,811 


••13,231 


_ 


_ 


_ 


••49 


■•1,168 


■•1,936 


$25,000 under $30,000 






" 


•45 


■1 308 


■1,100 




*• 


'- 


$30,000 under $40,000 


•447 


■16,896 


•7,060 


•455 


■14,784 


■10,962 


•13 


■469 


■1,484 


$40,000 under $60,000 


■309 


■14,116 


•6,574 


■100 


•4.513 


■2,968 


— 


— 


_ 


$60,000 under $76,000 


14,622 


959,012 


306,190 


1,074 


66.629 


43,671 


•68 


■3.782 


•6,718 


$76,000 under $100,000 


28,468 


2,502,661 


818,689 


779 


70,512 


41,918 


■34 


■2.725 


■4,560 


$100,000 under $200,000 


49,523 


6,792,629 


2,374,376 


677 


75,710 


53,887 


26 


3.102 


6.194 


$200,000 or more 


30,374 


16,034,489 


6,465,179 


367 


299,444 


172,861 


17 


15.789 


23.208 



'Eslimale should be usee) with caulion because of the small number of sample relurns on which it is based 
• ' Data c:ombined to avoid disclosure of information tor specific taxpayers 
NOTE Detail may not add to total because of rounding 



Inciividual Returns/1985 



81 



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4.895 
'1,514 

3.545 


1,763 
2,624 
3,616 

5,114 
3.323 


25.339 
17,603 
39,565 
34.862 
46.515 


22.709 
62.785 
37.971 
22.881 
33.220 


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2,841 
4.494 
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23.104 
15,127 
35,380 
32,961 
45.960 


22.462 
59.302 
37,886 
22,845 
33.199 


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84 



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Section 3 



High Income Returns: 
Taxable and Nontaxable* 



Each year, a small number of individual 
income tax returns report income of $200,00 or 
more but do not show any income tax liability. 
Although such returns represent only a tiny 
fraction of all Federal income tax returns with 
high incomes, they generate a great deal of 
interest. Interest focuses on the features of 
the income tax system that seem to permit some 
high-income people to completely avoid Federal 
income tax at the same time that other tax- 
payers, most of whom have much lower incomes, 
have tax liabilities amounting to significant 
shares of their incomes. Information on the 
reasons for nontaxabi 1 ity of some high income 
filers may provide a basis for discussing 
whether such features are necessary and appro- 
priate in a broad-based income tax system. 

The Tax Reform Act of 1976 required annual 
publication of data on individuals with high 
incomes including the number of such indivi- 
duals who did not pay any income tax and the 
importance of various tax provisions in making 
those individuals nontaxable [1]. The 1976 Act 
specified that the tax return data be tabulated 
using four different concepts of income [2]. 
The Deficit Reduction Act of 1984 eliminated 
the requirement for publishing data for the two 
lesser-used income concepts [3]. Data for the 
years 1974; 1975, 1979-1984 have been published 
previously [4]. 

This Section contains the available high- 
income data for 1985, with emphasis on high- 
income returns which are nontaxable. At the 
end of the Section are two appendices which 
include outlines of the definitions and concepts 
which are crucial to an understanding of high- 
income tax returns in general and nontaxable, 
high-income returns in particular. Appendix A, 
"Income Concepts: A Primer," describes and 
explains the differences between the two major 
and two minor concepts used to measure income. 
Appendix B, "Measurement of Taxes," discusses 
the proper measurement of income tax burdens, 
explains the different treatment of the foreign 
tax credit, outlines the methodology used to 
equate the importance of exclusions and deduc- 
tions as compared with tax credits, and reviews 
certain limitations in the data underlying this 
Section. 



This Section includes twelve tables with data 
representing 1985 income tax returns, mainly 
those with incomes of $200,000 or more under 
one or more concepts of income. Most of the 
data are shown for taxable and nontaxable 
returns both separately and combined. 

The tables show: 

. The numbers of total and high-income 
returns (taxable, nontaxable, and combined) 
under each of the four income concepts 
(Tables 1 and 2); 

. The distributions of taxable income as a 
percentage of total income (Tables 3 and 4); 

. The frequencies and amounts of various 
sources of income, exclusions, deductions, 
taxes, and tax credits, as well as the rela- 
tionships among all four income concepts 
used in this Section (Tables 5 and 6); 

. The frequencies with which various deduct- 
ions and tax credits are the most important 
and second most important items in reducing 
(or eliminating) income taxes (Tables 7 and 
8); 

. The frequencies with which various itemized 
deductions and tax credits occur as certain 
percentages of income (Tables 9 and 10); and 

. The distributions of effective tax rates, 
i.e., income tax as a percentage of income 
(Tables 11 and 12). 

In addition to the data on high-income re- 
turns, the tables distribute all 1985 returns 
by broad income classes and cross-classify 
numbers of returns in each income class by the 
various income concepts. For purposes of 
comparison, the tables with aistributions of 
returns by their effective tax rates include 
distributions for returns other than high- 
income returns. 

Tables 1, 3, 5, 7, 9, and 11 contain data 
with foreign tax credits treated as items which 
reduce U.S. income taxes; this is the treatment 



*Anen H. Lerman, of the Office of Tax Analysis, U.S. Treasury 
Department, designed the tables and prepared the text for this 
section. Antoinette Jones-Lyles was responsible for production 
and table review. 



95 



96 



Individual Returns/1985 



on tax returns. Tables 2, 4, 6, 8, 10, and 12 
are similar to the first set of tables but treat 
foreign tax credits as part of the individual's 
income tax liability/. In these tables, tax is 
referred to as "Modified Total Income Tax." 
This different treatment is explained in more 
detail under the heading "Foreign Tax Credits" 
in Appendix B. 



except for the actual number of nontaxable, 
high-AGI returns. However, data for 1977 
and 1978 may be published in the future. 

U.S. Department of the Treasury, Internal 
Revenue Service, Statistics of Income-- 
Individual Income Tax Returns , reports for 
1979, 1980, 1981, and 1982. 



Numbers of High-Income Tax Returns 

For 1985, the number of tax returns with 
incomes of at least $200,000 ranged from 280,735 
to 393,491, depending on the income concept. 
These numbers represent from 0.28 percent to 
0.39 percent of all tax returns filed. 

Nontaxable High-Income Returns 

For 1985, there were 370,340 income tax 
returns with expanded income, which is deemed 
to be a better definition of income than AGI, 
of $200,000 or more. Of these, 613 or 0.167 
percent, had no U.S. income tax liability, and 
only 454, or 0.123 percent, showed no worldwide 
income tax liability. 

Of the 295,607 tax returns for 1985 with AGI 
of $200,000 or more, 612 or 0.207 percent, 
reported no U.S. income tax, and 442, or 0.150 
percent, had no worldwide tax liability. 

NOTES AND REFERENCES 

[1] Section 2123, 90 Stat, at 1915. 

[2] The concepts are: adjusted gross income 
(AGI), expanded income, AGI plus excluded 
preferences, and AGI less investment 
interest not in excess of investment income. 
See Appendix A for a full discussion of 
these concepts. 



[3] 



Section 441 (90 Stat, at 815) eliminated 
the requirement of using AGI plus excluded 
preferences and AGI less investment interest 
not in excess of investment income. Despite 
Section 441, for purposes of historical 
comparison, this report includes summary 
data on the numbers of total, taxable, and 
nontaxable returns for these two income 
concepts. See Tables 1 through 4. 



[4] 



Lerman, Allen H. 
1974 and 1975, 



High Income Tax Returns: 
A Report on High Income 



Taxpayers Emphasizing Tax Returns with 
Little or No Tax Liability , U.S. Department 
of Treasury, Office of Tax Analysis, March 
1977, and High Income Tax Returns: 1975 and 
1976, A Report Emphasizing Nontaxable and 
Nearly Nontaxable Income Tax Returns, U.S. 
Department of the Treasury, Office of Tax 
Analysis, August 1978. 

High-income taxpayer data for 1977 and 1978 
have been tabulated but not published. 



Lerman, Allen H., "High Income Tax Returns, 
1983", Statistics of Income Bulletin , Spring 
1986, Volume 5, Number 4, pp. 31-61. 



Lerman, 

1984", 

Spring 1987, 



Allen H., "High 
Statistics of 



Income Returns, for 
Income Bulletin, 



Volume 6, Number 4, pp. 1-29. 



APPENDIX A 



INCOME CONCEPTS: A PRIMER 

This Appendix explains the differences between 
the two major and two minor concepts of income 
which are used in this Section. It outlines how 
the various concepts differ from the ideal 
economic concept of income. It reviews the two 
major conceptual differences between the income 
measures used, and it defines the exact rela- 
tionships between the various concepts. 

Economic Income, the Ideal Measure 

Economists generally agree that for analyzing 
the impact of taxes, the ideal measure of income 
over a particular period of time, say a year, is 
the value of what the individual or family con- 
sumed over that period plus the change, if any, 
in its net worth [Al]. For example, if during 
a year a family spent $10,000 and saved $2,000, 
economists would say the family had an income 
of $12,000. Similarly, if the family spent 
$10,000 but owned an asset such as an automobile 
that decreased in value by $1,000, economists 
would say that the family has an income of only 
$9,000. A brief examination of the differences 
between income as defined by economists, often 
called economic income, and the adjusted gross 
income (AGI) concept, currently used for Federal 
income tax administration, illustrates some of 
the problems of measuring income, especially for 
high-income individuals. 

Adjusted Gross Income 

The concept of adjusted gross income was 
developed for tax administration. It was never 
meant to be an accurate measure of so-called 
economic income. Indeed, it is well recognized 
that AGI is deficient as a measure of economic 
income. For Tax Year 1985, AGI excluded certain 
types of income, such as interest from tax- 
exempt State and local Government bonds, most 
social security benefits, imputed rent on owner- 
occupied housing, and the value of many employee 
fringe benefits. Also, while not strictly 



Individual Returns/1985 



97 



excluded from AGI, income from other activities 
is deferred to a later year, or indefinitely, 
for income tax purposes. Depreciation deductions 
allowed for income tax purposes that exceed the 
decrease in the economic value of an asset often 
reduce AGI below economic income early in an 
asset's life. The resulting lower depreciation 
deductions in later years may raise AGI above 
economic income. The net effect, however, of 
accelerated depreciation is to postpone taxes, 
perhaps indefinitely [A2]. 

Adjusted gross income- excludes most changes 
in net worth, such as the 50 percent of realized 
long-term capital gains that was excluded for 
1985 and all accrued, but unrealized, capital 
gains [A3]. 

Even though some types of income are excluded, 
AGI may overstate economic income because some 
expenses incurred in the production of income 
are not deductible in the computation of AGI. 
Most of these expenses, however, are deductible 
from AGI in calculating taxable income, but only 
if the taxpayer "itemizes" deductions. Expenses 
falling into this category include certain 
expenses incurred by employees (such as union 
dues and expenditures for items used on-the-job 
but not reimbursed by the employer) and expenses 
attributable to a taxpayer's investments (as 
opposed to active operation of a trade or busi- 
ness), including, but not limited to, interest 
expense incurred in connection with investments 
in securities. Although net capital losses 
reduce economic income, only the first $3,000 
of net realized capital losses may be deducted 
in computing AGI. Any additional realized 
losses must be carried forward to future years. 
Moreover, for 1985, only 50 percent of realized, 
net long-term capital losses may be deducted in 
computing AGI. 

Redefining Income 

Ideally, the impact of all taxes should be 
measured relative to economic income. However, 
no accurate, detailed data on such a broadly- 
defined income measure are available from income 
tax returns (or from any other source) for a 
cross-section of American taxpayers. As a prac- 
tical matter, any broad income measure must be 
calculated from data already available from 
Federal individual income tax returns. Thus, a 
more comprehensive income measure must start 
from AGI and, to the extent that data are avail- 
able, must make adjustments for omitted income 
items and expenses that ought to be deductible 
in calculating economic income [A4]. 

Omitted Income and Accelerated Deductions 

Tax returns contain information about only a 
portion of the income included in economic 
income but excluded from AGI. The omitted 
income that could be identified on 1985 income 
tax returns consisted of the excluded portion 
of" long-term capital gains (and current-year 
losses in excess of currently deductible 



amounts), the dividend exclusion of up to $100 
per tax return (up to $200 on joint returns), 
payments to self-employed retirement (Keogh) 
and Individual Retirement Arrangement (IRA) 
pension savings plans, and income from sources 
considered to be tax preferences for purposes 
of the alternative minimum tax. Even if no 
alternative minimum tax is due, such prefer- 
ences are generally supposed to be reported on 
Form 6251, Alternative Minimum Tax Computation, 
which is supposed to accompany the person's 
income tax return [A5]. 

Even after including preference income which 
was not in AGI but which was identifiable on 
1985 tax returns, several major sources of 
income for high-income taxpayers were still 
omitted: 

Interest on tax-exempt State and local 
Government bonds; 

All accrued but unrealized income, pri- 
marily unrealized capital gains; 

Certain agricultural expenses deducted 
when paid, even though related income 
items are not includable in income until 
a later year; 

Imputed rental income from owner-occupied 
housing and from consumer durables; 

Straight-line depreciation deductions on 
real estate to the extent that they 
exceeded economic depreciation; 

Income "sheltered" from taxation-- 
primarily partnership income--through 
deferral of the recognition of income 
for tax purposes and/or the acceleration 
of deduction items; and 

The value of employee fringe benefits 
[A6]. 

For real estate, the combination of a shorter 
life for tax purposes than the true economic 
life of the property and the use of accelerated 
depreciation methods may produce tax deprecia- 
tion deductions exceeding economic depreciation, 
especially in the early years of ownership. 
Subsequently, income may be correspondingly 
higher, but in the meantime, the taxpayer has 
the interest-free use of the deferred taxes. 
Also, if taxed in the future, the income could 
be converted into a long-term capital gain, 
which through Tax Year 1987 would generally be 
taxed at a lower rate than ordinary income. 

Conceptual differences between income subject 
to ordinary tax and income benefitting from 
tax-preferred treatment may also lead to some 
understatement of income. Because of tax 
benefits, individuals may be willing to accept 
lower rates of return on investments yielding 
tax-preferred income. If one views that reduc- 
tion in potential income as an "implicit tax" 



98 



Individual Returns/1985 



on that income (-paid in lieu of ordinary tax), 
then the reporting of fully taxable and tax- 
preferred income is not consistent. Fully 
taxable income is being reported on a pre-tax 
basis, whereas a tax-preferred income is being 
shown on an after-tax basis. See "Implicit 
Tax" in Appendix B for further aiscussion of 
this concept. 

Because income sources not identifiable from 
tax return data were excluded, all income 
measures used in the data for this Section may 
understate economic income. As a consequence, 
some individuals with high economic incomes may 
have been omitted completely from the high- 
income group covered by this report. Moreover, 
the income of some individuals who are included 
may have been understated, and tax as a percent- 
age of income (i.e., the effective tax rate) may 
have been overstated. 

Investment Expenses 

In measuring economic income, it generally 
would be appropriate to deduct all expenses 
Incurred in the production of income, including 
those related to any income-producing invest- 
ments. Since economic income would include all 
investment income, including accrued capital 
gains and losses, it would be proper to deduct 
all investment expenses without limit. Invest- 
ment expenses in excess of income would then 
represent net economic losses, roughly akin to 
"net operating losses" from a trade or busi- 
ness. However, such a liberal deduction for 
investment-related expenses is not necessarily 
correct when all income items have not been 
included currently. 

If all income has not been included currently, 
full deduction of investment expenses might 
represent a mismatching of receipts and expenses 
and might result in understating income. For 
example, if a taxpayer borrowed funds to pur- 
chase securities, net income would be under- 
stated if the taxpayer deducted all interest 
payments on the loan but did not include as 
income any accrued gains on the securities. A 
similar mismatching of income and expenses 
would occur if investment expenses that should 
properly be capitalized were deducted when paid. 
In these instances, a more accurate measure of 
income might be obtained by postponing the 
deduction of the expense until such time as the 
income were recognized for tax purposes. 

Additional problems are created when a person 
with a loan has both income-producing assets, 
such as securities, and non-income-producing 
assets, such as a vacation home or yacht. It is 
not possible to determine what portion of the 
interest expense should be attributed to taxable 
income-producing assets and, therefore, ought to 
be deductible against the gross receipts from 
such taxable assets. 

As a result of these problems, it has been 
necessary to set arbitrary limits on the amount 
of investment expenses which are deductible in 
calculating a broader measure of income. 



Investment expenses that have not been deduct- 
ed in determining AGI generally appear on a 
Federal individual income tax return in one of 
two places, investment interest appears as part 
of the itemized deduction for interest; other 
investment expenses such as management fees are 
included in the miscellaneous category of item- 
ized deductions [A7]. To determine expenses 
that should be deductible in calculating an 
approximation of economic income, investment 
expenses have been defined as the entire 
interest deduction other than the interest paid 
on a home mortgage. Other investment expenses 
could not be determined since they could not be 
separated from the remainder of "miscellaneous" 
deductions. Hence, they have not been used in 
the adjustment for investment expenses. 

To the extent that interest expenses do not 
exceed investment income, they have been allowed 
as a deduction in the computation of a broader 
measure of income. Investment interest expenses 
which exceed investment income are not deduct- 
ible in calculating the broader income measure. 
One consequence of this definition is that 
investment expenses can never turn positive 
investment income into investment losses. Gen- 
erally, allowing investment expenses to offset 
all investment income is generous and tends to 
understate broadly-measured income. However, 
in some instances, limiting investment expenses 
to investment income may overstate income by 
disallowing genuine investment Tosses. This 
arbitrary procedure has been selected because, 
especially with the omission of accrued capital 
gains from measured income, allowing all invest- 
ment expenses to be deducted would represent a 
mismatching of income and expenses. 

The amount of investment income against which 
investment interest can be offset depends on the 
amount of investment income included in the 
income measure under consideration. Investment 
income consists of interest, dividends, and net 
capital gains (or losses). However, if only a 
portion of capital gains is included in the 
income concept, as is the case with AGI for 
1985, then only that portion is considered to 
be investment income. A similar adjustment was 
also made for the dividend exclusion of up to 
$100 per tax return ($200 on a joint return). 

Expanded Income 

The Congress has asked for high-income data to 
be tabulated on the basis of a measure closely 
approximating economic income but using only 
data available on tax returns. This measure is 
called "expanded income." 

Expanded income is defined as adjusted gross 
income (AGI) plus items of tax preference income 
excluded from AGI less investment expenses to 
the extent that they do not exceed investment 
income [A8]. Tax preferences considered for 1985 
were the $100-per-tax-return exclusion for 
qualifying dividends ($200 on a joint return), 
the excluded portion of net long-term capital 
gains, and, where the taxpayer filed a Form 



Individual Returns/1985 



99 



6251, Alternative Minimum Tax Computation, all 
other excluded income preferences subject to the 
minimum tax [A9]. For individuals, the only 
preference income items of significance other 
than the excluded portion of capital gains are 
the excess of accelerated depreciation over 
straight-line depreciation on real property and 
on personal property subject to a lease, the 
excess of percentage depletion over the cost of 
the property, and deductions for intangible 
drilling costs in excess of the amounts deduct- 
ible if these costs had been amortized. Because 
expanded income is based on tax return data, it 
excludes items such as interest on tax-exempt 
State and local Government bonds, accrued but 
unrealized capital gains, straight-line depreci- 
ation on real estate in excess of economic 
depreciation, most employee fringe benefits, and 
other items mentioned above, under "Omitted 
Income and Accelerated Deductions." 



Four Income Measures 

Current law requires high-income tax return 
data to be selected and classified on the basis 
of two different definitions of income: expanded 
income and adjusted gross income. For compara- 
bility with data for earlier years, this Section 
also includes a limited amount of data using two 
other, previously required, income definitions. 
Each of the two additional income measures 
embodies only one of the two major differences 
between expanded income and AGI. "Adjusted 
gross income plus excluded tax preferences" is 
AGI plus the amount of tax preference income 
excluded from AGI. "Adjusted gross income less 
investment interest" is AGI less the amount of 
investment interest to the extent that it does 
not exceed investment income. 

When ranked according to size of income, AGI 
plus excluded tax preferences is largest, AGI 
less investment interest is smallest, and AGI 
and expanded income fall in the middle. For 
any given taxpayer, AGI can be larger or smaller 
than expanded income depending on whether pref- 
erences are larger or smaller than investment 
interest. 

The four income concepts are related in the 
following manner [AlOj: 



Expanded income 



Adjusted gross income 
- investment interest 



+ preferences 



Adjusted gross income 



= Expanded income - preferences 
+ investment interest 

Adjusted gross income plus excluded tax 
preferences 

= Adjusted gross income + preferences 
or = Expanded income + investment interest 



Adjusted gross income less investment interest 

= Adjusted gross income - investment 
interest 
or = Expanded income - preferences 

Expanded income is the measure which most 
closely approximates economic income. 

NOTES TO APPENDIX A 

[Al] This is the Haig-Simons definition of 
income. 

[A2] For Tax Year 1985, the Internal Revenue 
Code defined adjusted gross income as all 
gross income not specifically excluded or 
reduced by statutory adjustments. Among 
the exclusions were trade or business 
deductions (including some deductions by 
employees) and depreciation deductions 
allowable for tax purposes, the deduction 
for 60 percent of net long-term capital 
gains, limited deductions for losses from 
the sale or exchange of property, deduc- 
tions attributable to rents and royalty 
income, the moving expenses adjustment, 
and deductions for contributions to indi- 
vidual retirement arrangements (IRA's)and 
self-employed retirement (Keogh) plans. 

[A3] Gross income includes only income that 
has been "realized." Thus, for Federal 
income tax purposes, accrued increases or 
decreases in the value of assets are 
generally not included in income until 
any gain or loss is realized by a sale or 
exchange. In addition, gross income does 
not include the value of the services 
received from the use of durable goods, 
such as imputed net rent from owner- 
occupied homes or from consumer durables. 
Finally, gross income and, hence, adjusted 
gross income, do not include interest on 
most types of State and local Government 
debt, most social security benefits, 
workers' compensation benefits, and most 
types of welfare benefits. 

[A4] There have been attempts to create micro- 
data files that include approximations of 
economic income. Tax return data files 
have been "statistically merged", i.e., 
merged with information for persons having 
similar characteristics, with other files 
such as the Current Population Survey 
(CPS) of the Bureau of the Census. After 
the merge, certain additional data items 
that were not on either file have been 
"imputed" to each record of the merged 
file. Although such statistically merged 
files have proven useful for many pur- 
poses, they have only limited use--and 
must be used with great caution--for high- 
income individuals and families, each of 



100 



individual Returns/1985 



which is likely to have more unique finan- 
cial and income characteristics that are 
not likely to be duplicated accurately 
through imputations or statistical merges. 

[A5] The tax preferences excluded from adjusted 
gross income, as tabulated in Tables 5 and 
6, included the following items: the divi- 
dend exclusion; the excluded portion of 
long-term capital gains; the excess of 
accelerated depreciation over straight- 
line depreciation on certain real property 
and property subject to a lease; the 
excess of rapid amortization allowable on 
certain capital expenditures (such as 
pollution control facilities) over depre- 
ciation otherwise allowable; the excess of 
percentage depletion over the "adjusted 
basis" of the property; unrealized gain on 
the exercise of stock options; and certain 
intangible drilling costs to the extent 
that they exceeded the otherwise allowable 
amortization deduction. Any preferences 
from itemized deductions did not represent 
omitted income; hence, they were not 
counted as preference items in calculating 
a broader measure of income. 

[A6] Omission of social security benefits and 
certain other items is relatively unim- 
portant for high-income taxpayers. 

[A7] In addition, income deferrals and acceler- 
ated expense deductions may also be 
involved in income or losses from rental 
property, from royalties, from partner- 
ships, and from certain small business 
corporations, only the net amounts of 
which are included in adjusted gross 
income. 

[A8] For the sake of brevity, "investment 
interest to the extent that it does not 
exceed investment income" is called 
"investment interest." "Investment inter- 
est in excess of investment income" is 
called "excess investment interest." 

[A9] See footnote [A5J. 

[AlO] The borderline between excess and non- 
excess investment interest depends on the 
income items actually included under each 
income concept. Hence, the investment 
interest adjustment differs depending on 
which income concept is used. 



APPENDIX B 
MEASUREMENT OF TAXES 

This Appendix discusses the proper measure- 
ment of income tax borders. It explains two 
different treatments of the foreign tax credit: 
as a tax on income; or as an item of tax prefer- 



ence. It discusses the concept of implicit tax 
on tax preference income. It outlines the meth- 
odology which was used in the development of the 
basic tabulations of 1985 tax return data to 
equate the importance of exclusions and deduc- 
tions from the income base subject to tax with 
tax credits. Finally, certain limitations in the 
underlying tax return data are summarized. 

Foreign Tax Credits: Worldwide Taxes on World - 
wide Income 

Just as income must be measured properly, so 
must income taxes. 

U.S. income taxes are based on global (world- 
wide) income. Thus, U.S. citizens and residents 
generally must include income on their U.S. 
income tax returns regardless of whether it has 
been generated in the United States or in a 
foreign country. However, when a taxpayer has 
foreign source income, the U.S. income tax 
computed on global income may often be reduced 
dollar-for-dol lar by the amount of foreign 
income taxes that has been paid on that foreign 
income. These offsets for foreign income taxes 
are called "foreign tax credits" [Bl]. 

Statistics of Income (SOI) data collected as a 
by-product of tax administration include global 
income as reported on U.S. income tax returns. 
The SOI data, however, usually include as taxes 
only U.S. income taxes net of the foreign tax 
credits that represent offsets for foreign 
income tax payments. Where taxpayers have income 
from foreign sources, this procedure understates 
their worldwide tax liabilities and their effec- 
tive tax rates. Since worldwide income is repor- 
ted on U.S. tax returns, a more accurate measure 
of the tax burden imposed on that income would 
be obtained if all income taxes--U.S. as well as 
foreign--were considered. Analysis indicates 
that a substantial portion of the so-called non- 
taxable, high-income tax returns have large 
shares of their income from non-U. S. sources and 
have paid substantial amounts of foreign income 
taxes on that income. Thus, it does not seem 
appropriate to classify these individuals as 
nontaxable or to classify their foreign tax 
credits as special tax benefits. 

In order to present a more realistic picture 
of the number of nontaxable, high-income tax 
returns and the reasons they were nontaxable, 
several tables in this Section have been pre- 
pared by redefining income tax liability to con- 
sist of the total amount of U.S. income taxes 
(income taxes after credits plus the alternative 
minimum tax) plus the amount of foreign tax 
credits. Because information on foreign tax lia- 
bilities is not readily available in tabulations 
from U.S. income tax returns, foreign tax 
creaits as shown on U.S. income tax returns were 
selected as a proxy for foreign tax liabilities. 
Where foreign tax rates exceed U.S. rates, and 
in certain other instances, foreign tax credits 
actually will be less than foreign tax liabili- 
ties. In such cases, using foreign tax credits 
as a proxy for foreign taxes understates global 



Individual Returns/1985 



101 



income tax liability. In cases in which foreign 
tax credits are for taxes paid on income from 
earlier years, use of foreign tax credits may 
either overstate or understate global taxes on 
the current year's income. 

Tables redefining tax liability to include 
the foreign tax credit attempt to present an 
approximation of the true worldwide (global) 
income tax burden on worldwide income. For the 
vast majority of taxpayers--with high incomes 
or otherwise--this adjustment is irrelevant, 
for they have little or no foreign-source 
income. However, for the small proportion of 
taxpayers with substantial foreign income, this 
adjustment is important. The policy implica- 
tions of a person with a very large amount of 
income not paying U.S. income tax certainly 
would be different if U.S. nontaxabi lity were 
the result of the person's living and working 
abroad and paying substantial amounts of foreign 
tax than if all income were from U.S. sources 
and the person paid no income tax to either the 
U.S. Government or any other government. 

In order to be consistent with other SOI 
tabulations as well as with data from earlier 
years, all tables showing nontaxability or the 
amount of taxability on the basis of worldwide 
tax liability have been duplicated by other 
tables with tax liability defined in the more 
traditional way used for tax administration 
purposes: U.S. income tax liability after sub- 
tracting the value of any foreign tax credits. 
Tables 1, 3, 5, 7, 9, and 11 contain data with 
foreign tax credits treated as items which 
reduce U.S. income tax liabilities. In Tables 
2, 4, 6, 8, 10, and 12, foreign tax credits are 
treated as part of the individual's income tax 
liability. 

Implicit Tax 

Income from certain tax-preferred sources is 
either not subject to any Federal individual 
income tax or benefits from reduced tax rates 
or the deferral of taxation, or both. However, 
to the extent that the income from such sources 
has been reduced because of the existence of 
tax preferences, the stated tax on such income 
understates the amount of tax effectively paid 
by the recipient of that income. In addition 
to any income tax actually paid, there is an 
"implicit tax" equal to the amount by which the 
income from that source has been reduced 
because of the tax preferences. Thus, the 
benefit to the recipient of tax-preferred 
income is less than the stated tax preference 
to the extent that the gross income from that 
source already anticipates the tax preference. 
As a result, an individual may be indifferent 
between a lower-yield, nontaxable income source 
and a higher-yield taxable source. 

Tax-exempt income from State and local 
Government bonds provides the clearest example 
of an "implicit tax." Because of the tax 
exemption, the interest rate on tax-exempt 
bonds is generally lower than the interest on 



taxable bonds with equivalent risk. The yields 
between tax-exempt and taxable bonds generally 
differ by an amount such that the yield on the 
tax-exempt bonds will be about the same or 
slightly more than the after-tax yield on an 
equivalent taxable bond. In reality, the holders 
of tax-exempt bonds are paying an "implicit tax" 
which is equal to the spread between the inter- 
est rates on the tax-free bond and the equiva- 
lent taxable bond. 

The main difference between implicit tax and 
ordinary Federal income tax is the recipient of 
the tax revenue. The general fund of the 
Federal Government receives the ordinary Federal 
income tax revenue whereas the implicit-tax 
revenue is usually divided between the payer and 
the recipient of the tax-preferred income. The 
government entity issuing a tax-exempt bond 
receives part of the implicit tax in the form of 
reduced rates on interest paid on those bonds. 
For other assets producing tax-preferred income, 
some of the implicit tax is received by the 
seller of the asset in the form of a higher 
price reflecting the capitalized value of some 
of the stream of tax benefits. 

No attempts have been made in this Section to 
measure implicit taxes. Accordingly, taxes paid 
and tax rates have not been adjusted to reflect 
implicit taxes on tax preference income. 

Adjusting Income for Implicit Tax 

It should also be noted that compared with 
income from other sources, the gross income 
from tax-preferred sources is understated by 
the amount by which that income has been 
reduced by the portion of the above-mentioned 
"implicit tax" which benefits the recipient of 
the income. Thus, in theory, when measuring 
income, it would be appropriate to "gross up" 
the amount of tax-preferred income received by 
the portion of the implicit tax on that income 
which has actually benefitted the recipient of 
the income. Since no attempt has been made to 
measure implicit taxes for this Section, incomes 
have not been increased to reflect the value of 
implicit taxes. 

Comparing Exclusions, Deductions, Tax Credits, 
and Special Tax Computations 

In order to compare the importance of various 
exclusions, deductions, tax credits, and special 
tax computations (such as the alternative mini- 
mum tax on tax preferences and the income aver- 
aging tax computation), the different types of 
items must be put on the same basis. One way 
of doing so is to calculate the size of the 
deduction that would reduce (or increase) income 
tax by the same amount as a tax credit. This 
amount is called the "deduction equivalent" of 
the tax credit. 

The deduction equivalent of a tax credit or a 
special tax computation is the difference be- 
tween the taxable income that, using ordinary 
tax rate schedules, would yield the actual tax 



102 



Individual Retums/1985 



before the provision in question is considered 
and the actual tax after the provision. For 
example, the "deduction equivalent of all tax 
credits" is equal to the difference between 
"taxable income which would yield tax before 
credits" and "taxable income which would yield 
tax after credits." 

Using this method of equating the value of 
deductions, exclusions, credits, and special tax 
computations, the order in which the various 
credits and special tax computations are calcu- 
lated affects the value of their deduction 
equivalents. Because the tax rate schedules are 
progressive with successive increments to income 
taxed at successively higher tax rates, the 
deduction equivalent of the credit converted 
last to a deduction equivalent will be larger 
(for the same amount of a credit) than the item 
converted first. 

The deduction equivalents of tax credits shown 
in the accompanying tables were computed by 
assuming that deductions and exclusions reduced 
taxes before tax credits. As a result, the 
deduction equivalent of tax credits is biased 
upwards. 

Share of Income Subject to Tax 

The total impact of various deductions, exclu- 
sions, tax credits, and special tax computations 
can be measured only if the aggregate value of 
all of, or groups of, these items in reducing, 
or increasing, income taxes is put on a compar- 
able basis. Two often-used measures of the 
value of deductions and exclusions are (1) the 
share of income that has been excluded from tax 
and (2) the share of income that remains 
subject to tax. The latter measure can also 
include the impact of tax credits and special 
tax computations if the deduction equivalent of 
these items is added to taxable income defined 
in the ordinary manner. Doing so yields what 
the tables accompanying this Section call 
"taxable income which would yield income tax 
before credits," "taxable income which would 
yield income tax after credits," and "taxable 
income which would yield total income tax." 
These measures could be computed directly from 



taxable income and from the deduction equiva- 
lents of the appropriate items. However, these 
measures have been computed by using the tax 
rate schedules to calculate the amounts of tax- 
able income that would have been necessary (when 
subject to tax under the appropriate, ordinary 
tax rate schedule) to yield the given amounts 
of tax. 

Unaudited Dat a 

Tax return data used in the Statistics of 
Income program have been tabulated as they have 
been reported on tax returns filed with the 
Internal Revenue Service. Certain, obvious 
arithmetic errors have been corrected, and cer- 
tain adjustments have been made to achieve con- 
sistent statistical definitions. Otherwise, 
the data have not been altered. In particular, 
the data do not reflect any changes that may 
have been made or that are likely to be made in 
the future as a result of IRS audits. While 
this is true of data throughout the entire SOI 
program, it is of particular relevance for high- 
income tax returns. Because of the greater 
complexity of these returns, there is a higher 
probability of error and more scope for dis- 
agreement about the proper interpretation of 
tax laws. 

The fact that the data have been drawn from 
unaudited returns is of even greater importance 
for those high-income returns that dre nontax- 
able. Almost any audit changes would make such 
returns taxable. Even where the tax consequences 
were minor, such returns would be reclassified 
from nontaxable to taxable, thereby changing the 
counts of nontaxable returns. 

NOTE TO APPENDIX B 

[Bl] Certain amounts of income earned abroad 
are excluded from adjusted gross income 
by statute. Any foreign taxes paid on 
such income are not creditable against 
U.S. income taxes. The tables in this 
Section do not reflect either the amounts 
of income excluded or the foreign tax 
payments on them. 



Individual Returns/1985 



103 



Table 1— Returns With and Without Total Income Tax: 
Alternative Concepts 

(All figures are estimates based on samples) 



Number of Returns Classified by Size of Income Under 



Size ot income under alternative concepts 



Size ot adjusted gross income 



Under 
$50,000 



$50,000 under 
$100,000 



$100,000 under 
$200,000 



$200,000 
or more 



All Returns 



Total 



Size of expanded Income 

Under $50,000 , 
$50,000 under $100,000 . 
$100,000 under $200,000 . 
$200,000 or more 



Size of ad|usted gross Income plus excluded tax preferences 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 



Size ot adjusted gross Income less Investment Interest 

Under $50.000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Returns With Total Income Tax 



Total , 



Size of expanded Income 

Under $50,000 

$50,000 under $100,000 . . 
$100,000 under $200,000 , . 
$200,000 or more 



Size of adjusted gross income plus excluded tax preferences 

Under $50.000 

$50,000 under $1 00,000 

$100,000 under $200,000 

$200,000 or more 



Size of adjusted gross Income less Investment Interest 

Under $50,000 

$50,000 under $1 00,000 

$100,000 under $200,000 

$200,000 or more 



Returns Without Total Income Tax 



Total 



Size of expanded Income 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Size of adjusted gross Income plus excluded tax preferences 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Size of adjusted gross Income less Investment Interest 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200,000 

$200,000 or more 



(2) 



101,660.287 

93.379.185 

6.900.782 

1 .009.980 

370.340 

93.123.589 

7.087.980 

1 .055.227 

393.491 

93.802.077 

6.712.727 

864.748 

280.735 



76.087.255 

6.882.604 

1.007.817 

369.727 

75.841.216 

7.063,464 

1.050.190 

392.533 

76.504.353 

6.699,477 

863.140 

280.433 



17.291.930 

18,178 

2.163 

613 

17,282.373 

24.516 

5.037 

958 

17.297.724 

13.250 

1.608 

302 



93.562.375 

93.198.907 

351.338 

10.249 

1.881 

93.123.589 

424.640 

1 1 ,907 

2,239 

93.562.375 



76,269,970 

75.911.237 

347.111 

9.941 

1.681 

75.841.216 

415.181 

11.543 

2.030 

76.269.970 



17.292.405 

17.287.670 

4.227 

308 

200 

17.282.373 

9.459 

364 

209 

17.292.405 



179,438 

6,518,269 

191.421 

2.920 



6.663,340 

224,969 

3,739 

237,184 
6,654,864 



6,875,577 

175.773 

6,505,653 

191,233 

2,918 



6,648.283 

223.578 

3.716 

232,595 
6.642.982 



16.471 

3.665 

12.616 

■188 

•2 



15.057 

1.391 

23 

4.589 
1 1 .882 



679 

30.861 

802.093 

75,724 



818.351 
91,006 

2.084 

57.378 

849.895 



231 

29.573 

800.522 

75.635 



815.069 
90.892 

1.532 

56.049 

848.380 



3.396 

448 
1,288 
1,571 

•89 



3,282 
114 

552 
1.329 
1.515 



161 

314 

6.217 

289.815 



434 

485 

14.853 

280.735 



•14 

267 

6,121 

289.493 



295.895 

256 

446 

14.760 

280.433 

612 

147 
47 
96 

322 



178 
39 
93 

302 



* Estimate stiould be used with caution tiecause ol trie small numtier ol sample returns on which it is based. 



104 



Individual Returns/1985 



Table 2— Returns With and Without Modified Total Income Tax: Number of Returns Classified by Size of Income Under 
Alternative Concepts 

(All figures are estimates based on samples) 



size of income under alternative concepts 



Size of adjusted gross income 



Under 
S50.000 



$50,000 under 
$100,000 



$100,000 under 
$200,000 



$200,000 
or more 



All Ratums 



Total 



Size of expanded Income 

Under $50,000 

$50,000 under $100,000 . . . 
$100,000 under $200,000 , . 
$200,000 or more 



Size of ad|u8ted groaa Income plu* excluded tax prelerencea 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 



Size of adiuated groaa Income leaa Inveatment Intereat 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200,000 

$200,000 or more 



Retuma With Modified Total Income Tax 



Total 



Size of expanded Income 

Under $50,000 
$50,000 under $100,000 . . 
$100,000 under $200,000 . . 
$200,000 or more 



Size of adiuated groaa Income plua excluded tax preferencea 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 



Size of adjuated groaa Income leaa Inveatment Intereat 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 



Retuma Without Modified Total Income Tax 



Total . 



Size of expanded income 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Size of adjuated groaa Income plua excluded tax preferencea 

Under $50,IX)0 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Size of adjuated groaa Income leaa Inveatment lnter«at 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



101,660,287 

93.379,185 

6.900.782 

1 .009.980 

370.340 

93.123.589 

7.087.980 

1.055.227 

393.491 

93.802.077 

6.712.727 

864.748 

280.735 



76,108.512 

6,884,745 

1 ,007,828 

369,886 

75,862,473 

7,065,603 

1,050,192 

392,703 

76.525,61 1 

6,701,617 

863,151 

280,592 

17,289,316 

17,270,673 

16,037 

2,152 

454 

17,261,116 

22,377 

5,035 

788 

17,276,466 

11,110 

1,597 

143 



93,562,375 

93,198,907 

351 ,338 

10,249 

1,881 

93,123,589 

424,640 

11,907 

2,239 



75,932,494 

347,111 

9,941 

1,681 

75,862,473 

415,181 

11,543 

2,030 



17,271,148 

17,266,413 

4,227 

308 

200 

17,261,116 

9,459 

364 

209 

17,271,148 



179,438 

6,518,269 

191,421 

2,920 



6,663,340 

224,969 

3,739 

237,184 
6,654,864 



175,773 

6,507,793 

191,233 

2,918 



6,650,422 

223,579 

3,716 

232,596 
6,645,121 



3,665 

10,476 

•188 

•2 



12,918 

1,390 

23 

4,588 
9,743 



679 

30,861 

802,093 

75,724 



818,351 
91,006 

2,084 

57,378 

849,895 



231 

29,573 

800,523 

75,635 



815,070 
90,892 

1,532 

56,049 

848,381 



448 
1,288 
1,570 

•89 



3,281 
114 

552 
1,329 
1,514 



296,507 

161 

314 

6,217 

289,815 



434 
485 

14,853 
280,735 



•14 

268 

6,131 

289,652 



256 

447 

14,770 

280,592 



147 
46 
86 

163 



178 
38 
83 

143 



'Eaimale sfiould be used iwitti caution tjecause of the small numtjer of sample returns on which it is based 



Individual Returns/1985 



105 



Table 3— Returns With and Without Total income Tax and With Income $200,000 or More Under Alternative Concepts- 
Distribution of Returns by Ratio of Taxable Income to Specified Alternative Income 



(All figures are estimates based on samples) 



Specified item 



Total 

Returns without total income tax 

Returns with total income tax 

Total 

Ratio of taxable income to alternative income 

Under 5 percent 

5 under 1 percent 

10 under 15 percent 

1 5 under 20 percent 

20 under 25 percent 

25 under 30 percent 

30 under 35 percent 

35 under 40 percent 

40 under 45 percent 

45 under 50 percent 

50 under 60 percent 

60 under 70 percent 

70 under 80 percent 

80 percent or more 



Adjusted gross income 



Numtjer of 
returns 



296,507 

612 

295,895 

70 

197 

480 

353 

1.011 

1,097 
6,075 
2.523 
4.362 
1 1 ,090 

21,910 
32.462 
55.892 
158,373 



Percent 
of total 



100.0 

0.2 





0,1 
0.2 
01 
0.3 

0.4 
2.1 
0.9 
1.5 
3.7 

74 
11.0 
18.9 
53.5 



Cumiilative 
percent 
of total 




1 
0.3 
0.4 
0.7 

11 
31 
4,0 
55 
9.2 

166 
27.6 
46.5 
100.0 



Expanded income 



Number of 
returns 



370,340 

613 

369.727 

47 
176 
248 
295 
995 

5.862 

4.124 

19.610 

46,630 

47,417 

46,725 
43.772 
66.910 
86.916 



Percent 
of total 



100.0 

0.2 






1 
0,1 
0.3 

1 6 
1,1 
5,3 

12 6 
12.8 

12.6 
11.8 
18.1 
23.5 



Cumulative 
percent 
of total 



1000 


0.1 
0.1 
0.2 
0.5 

2 1 

3.2 

8,5 

21 1 

33.9 

46.6 
58.4 
76,5 
100,0 



Adjusted gross income plus 
excluded lax preference 



Numtier of 
returns 



393,491 

958 



112 
379 
902 
906 
2,275 

7,665 

8,234 

26.321 

54.009 

45.756 

48.788 
47.213 
70.471 
79.502 



Percent 
of total 



100.0 

0.2 




0.1 
0.2 
0.2 
0.6 

2.0 

2.1 

6.7 

13.8 

11.7 

12.4 
12.0 
18.0 
20.3 



Cumulative 
percent 
of total 




0.1 
0.4 
0.6 
1.2 

3.1 

5.2 

11.9 

25.7 

373 

49.8 
61.8 
79.7 
100.0 



Adjusted gross income less 
investment interest 



Number of 
returns 



(10) 



280,735 

302 

280.433 

26 

98 

190 

126 

359 

466 
5.390 
■ 1 .489 
2,948 
8.960 

17.770 
25.255 
47.938 
169.418 



Percent 
of total 



100.0 

0.1 

99.9 




0.1 


0.1 

0.2 
1.9 
0.5 
1,1 
3.2 

6.3 

9,0 

17,1 

60.4 



Cumulative 
percent 
of total 



(12) 







0.1 

0.2 

0.3 

0.5 
2.4 
2.9 
4.0 
7.2 

13.5 
22.5 
39.6 
100.0 



( ) Less liian 05 percent 

NOTE; Detajl may nol add to total because of rounding 



Table 4— Returns With and Without Modified Total income Tax and With income $200,000 or More Under Alternative 
Concepts: Distribution of Returns by Ratio of Taxable Income to Specified Alternative Income 

(All figures are estimates based on samples) 



Specified Item 



Adjusted gross income 



Number of 
returns 



Percent 
of total 



Cumulalive 
percent 
01 total 



Expanded income 



Number of 
returns 



Percent 
of total 



Cumulalive 
percent 
of total 



Adjusted gross income plus 
excluded lax prelerence 



Number of 
returns 



Percent 
of total 



Cumulative 
percent 
of total 



Adjusted gross income less 
Investment interest 



Number of 
returns 



Percent 
of total 



Cumulative 
percent 
of total 



(10) 



Total 

Returns without modified total income tax .... 
Returns with modified total income tax 

Total 

Ratio of taxable income to alternative income 

Under 5 percent 

5 under 10 percent 

10 under 15 percent 

15 under 20 percent 

20 under 25 percent 

25 under 30 percent 

30 under 35 percent 

35 under 40 percent 

40 under 45 percent 

45 under 50 percent 

50 under 60 percent 

60 under 70 percent 

70 under 80 percent 

80 percent or more 

( ) Less than 0.05 percent 

NOTE: Delaii may not add to total because of rounding. 



296,507 

442 

296,065 

63 
184 
467 
338 
984 

1.085 
6.061 
2.504 
4.360 
11.077 

19.752 

32.422 

55.927 

160.841 



100.0 

0.1 

99,9 


0,1 
0,2 
0,1 
03 

0.4 
2.0 
08 
1.5 
3.7 

6,7 
110 
18.9 
54.3 



100 


0.1 
0.2 
04 
0.7 

1.1 
31 
3.9 
5,4 
9,2 

15,8 
268 
45.7 
100.0 



370,340 

454 

369.886 

36 
163 
232 
280 
960 

5.838 

4.093 

15.309 

50.923 

47.430 

44.600 
43.782 
66.924 
89.316 



100.0 

1 






01 
0.1 
0.3 

1 6 

1 1 

4.1 

13.8 

128 

121 
11.8 
18 1 
24 1 




01 
01 
0.2 
05 

20 

3.1 

7.3 

21.0 

339 

45,9 

57.8 

759 

100 



393,491 

788 



103 
364 
885 
890 
2.232 

7.645 

8.186 

26.310 

54.060 

45.764 

46.649 
47.232 
70.495 
81 .888 



100.0 

0.2 




1 
02 
0,2 
06 

1.9 
2,1 
6,7 
13.8 
11.7 

11.9 
12,0 
180 
20,9 




0,1 
0,3 
0,6 
11 

3 1 

5.2 

11.9 

25,6 

37.3 

49.2 
61.2 
79.1 
100.0 



260,735 

143 

280.592 

■17 
86 
176 
115 
339 

448 
5.377 
1,474 
2,930 
8.967 

15.589 
25.216 
47.953 
171.905 



100.0 

0.1 



•() 



0,1 



0.1 

0,2 
1.9 
0.5 
1.0 
3,2 

5,6 

9.0 

17.1 

61 3 



(12) 



•() 

0.1 
0.1 
0.3 

0.4 
2.3 
2.9 
3.9 
7.1 

12.7 
21.6 
38.7 
100.0 



106 



Individual Returns/1985 



Table 5— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Income, Deductions, Credits and Tax, Classified by Tax Status 

(All figures are estimates based on samples— money amounts are in Itiousands of dollars) 



Salaries and wages 

Business or profession: 

Net income 

Net loss 



Farm: 
Net income 
Net loss 



Partnership net income excluding 
Section 179 property deduction 

Total net income 

Total net loss 



Small Business Corporation net income 
excluding Section 1 79 
property deduction 

Total net income 

Total net loss 



Partnership and S Corporation 
net income after Section 1 79 
property deduction: 

Net income 

Net loss 

Sales of capital 
Net gain , 
Net loss 



Sales of property other than capital assets: 

Net gain 

Net loss 



Interest received 

Dividends in adjusted gross income 
Pensions and annuities in adjusted 
gross income 

Rent: 

Net income 

Net loss 

Royalty: 

Net income 

Net loss 

Estate or trust: 

Net income 

Net loss 



State income tax refunds 

Windfall profit tax refunds 

Windfall profit lax withheld 

Alimony received 

Social security tsenefits in adjusted 

gross income 
Unemployment compensation in 

adjusted gross income 

Other income 

Other loss 

Total income 

Total statutory adjustments 

Employee business expense . , . 

Payments to IRA 

Payments to a Keogh plan 

Expanded income 



Investment interest per adjusted gross 
income concept 

Investment interest per alternative 
income concept . 

Tax preferences exiuded from adjusted 
gross income 

Total 

Excluded long-term capital gains 

Dividend exclusion 

Alternative Minimum Tax preferences 
excluded from AGI 

Adjusted gross income 



Returns witti adjusted gross income $200,000 or more 



Number ol 
returns 



233.949 



55,446 
26,948 



7.821 
16.414 



151.432 
169.807 



45,336 
38,111 



105,9IX) 
118.964 

215.438 
37.547 

24,387 
33.355 

292,328 
240,554 



71,462 
84,537 

30.360 
10,801 

51,051 
4,916 

128.644 

14.074 

44,706 

593 

59,069 

3.353 

61.312 

7,965 

296,507 

218,551 

38.931 

196,270 

37,284 

296,505 

238,804 
238,804 



272,030 
210,352 
233.272 

146,479 
296,507 



6,514,780 
1 .406,255 



301,918 
1.067,567 



14.269.791 
12.565.212 



10.159.351 
2.515.101 



18,382,040 
9,082.893 

31.825.319 
84.887 

581,968 
256,964 

14.460.899 
13.418.232 

1,063,276 

2.459,093 
2.846.840 

2,918,689 
103.341 

3.996.150 
136.730 

674,562 
33,168 

153.309 
32.835 

350,740 

2.609 

1 .340.653 

648.594 

139.121.219 

2,493.849 

358,227 

598,758 

795.769 

179.723.635 

5,111,566 
5.111.566 



48,396,981 

44,492,024 

39,937 



Returns with 
total income tax 



Numtjer ol 
returns 



(3) 



3.865,020 146,197 
136,627.370 295,895 



233,509 



55,327 
26.822 



7,814 
16,342 



151,122 
169,432 



45,246 
37,923 



105,734 
118,668 

215.115 
37.464 

24.292 
33,277 

291.749 
240,112 

48,236 

71.354 
84,271 

30,262 
10.793 

50,984 
4,900 

128,509 

14.048 

44.604 

t 

59,012 

t 

61,145 

7,859 

295,895 

218,278 

38.877 

196.108 

37,266 

295,895 

238.282 
238,282 



271.509 
210.060 
232.867 



6.498,150 
1.387,013 



301,666 
1,055,898 



14,184.423 
12,460,271 



10,126.266 
2,462,338 



18,312.790 
8,974.332 

31.761,319 
84.692 

576,221 
254,808 

14,346,902 
13.344.550 



2.454,344 
2.824,051 

2,906,352 
103,308 

3.984.706 
135.314 

673,454 

33,125 

152,773 

t 

350,472 

t 

1 .325.700 

634.459 

138,803,548 

2,490,591 

357,604 

598,269 

795,450 

179,547,534 

4,930,477 
4,930,477 



48,341,873 

44,445,291 

39.870 

3.856,713 
136,312,957 



Returns without 
total income tax 



119 
126 



7 
72 



310 
375 



90 
188 



166 
296 

323 
83 

95 
78 

579 
442 

53 

108 
266 

98 

•8 

67 
16 

135 

26 

102 

t 



t 
167 
106 
612 
273 
54 

162 

18 

610 

522 
522 



521 
292 
405 

282 
612 



106.541 



16,629 
19,241 



252 
1 1 .669 



85.367 
104.941 



33.085 
52.762 



69.250 
108.561 



63,999 

195 



5.747 
2.156 

113,996 
73,682 



4,749 
22,789 

12.337 
•34 

1 1 .444 
1,416 

1,109 

43 

535 

t 

269 

t 

14.953 

14.135 

317,672 

3,258 

623 

489 

320 

176,101 

181,089 
181,089 



55,108 

46.734 

67 

8,307 
314.414 



Returns with expanded income $200,000 or more 



Number of 
returns 



68.802 
36.098 



8,524 
19,952 



1 79,394 
202,438 



51,030 
45,311 



122,149 
146,444 

288,890 
37.938 

32,202 
36,767 

365.113 
297,926 



90.258 
104.053 

36,942 
11.067 

63,592 
5,933 

152,932 

16.180 

51,349 

1,023 

82,177 

3,921 

76,032 

10,237 

370,337 

258.769 

46.315 

229,720 

44,213 

370.340 

288,217 
288.496 



346,515 
284,035 
290.493 

177,516 
370,340 



59,694,095 



7.039.151 
1.845.102 



310,837 
1,393,904 



15.214,104 
15,682,391 



10.459,097 
3,028,862 



18,854,867 
11,947,274 

38,308.139 
85.718 

733,925 
295,695 

16.177.232 
14.748.578 

1,267,102 

2.696.541 
3.395,295 

3,141,601 
105.414 

4,130,384 
170,129 

715.526 
41.296 

164,460 
40,040 

459,458 

4,704 

1 ,438,806 

1,188.254 

149,315.850 

2.795.396 

395,804 

698,098 

882.839 

199.901.568 

5,047,402 
5,203.282 



58,584,396 

53,889.142 

48,917 

4,646,338 
146.520.453 



Returns with 
total income tax 



Numt)er of 
returns 



68.716 
36.007 



8,515 
19,808 



179.174 
202.087 



50.956 
45.082 



122.044 
146.137 



288,454 
37,879 



32,116 
36,732 

364,528 
297.540 



90,197 
103.676 

36,884 
11.060 

63.550 
5.925 

152,852 

16.168 

51.285 

1,021 

82,072 

3.921 

75.825 

10,131 

369.724 

258.485 

46,189 

229,609 

44,195 

369.727 

287.889 
288.168 



345.975 
283.611 
290.136 

177,213 
369.727 



59.616.544 



7,025.424 
1 ,828,946 



309.513 
1,371.064 



15.141.114 
15.521.104 



10,426,660 
2,976,812 



18,794,180 
11.778.639 

38,190.893 
85,588 

723,429 
294.466 

16.105.782 
14.722,148 



2,693,140 
3,373,092 



3,133.768 
105,381 



4.125.840 
169.346 

714,781 
41,265 

164,013 
39,973 

459,156 

4.704 

1 .426,054 

1,142,129 

149,184,861 

2,791.566 

393,751 

697,757 

882,582 

199.635.336 

5,010.153 
5,161.919 



58.403.960 

53.733.082 

48.855 

4,622,023 
146,393,295 



Returns without 
total income tax 



Numtwr 

ol 
returns 



86 
91 



•9 
144 



220 
351 



74 
229 



105 
307 

436 
59 

86 
35 

585 
386 



61 
377 



58 
•7 



42 
■8 

80 

12 

64 

2 



207 
106 
613 
284 
126 

111 

18 

613 

328 
328 



540 
424 
357 

303 
613 



77,551 



13,727 
16,157 



•1.324 
22.840 



72.991 
161,287 



32,437 
52.049 



60.687 
168,635 



117,246 
130 



10.496 
1.229 

71 ,450 
26,430 



3,401 
22.203 

7,833 
•33 

4,544 

•783 

744 

30 

447 

67 



12,752 

46.125 

130.988 

3,830 

2,053 

341 

258 

266,232 

37,249 
41,363 



180,436 

156,060 

62 

24,315 
127,159 



Footnote<s) at end ol table. 



Individual Returns/1985 



107 



Table 5— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Income, Deductions, Credits and Tax, Classified by Tax Status — Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



Returns with adjusted gross income $200,000 or more 



Number of 
returns 



Returns with 
total income tax 



Numl^er of 
returns 



Returns without 
total income tax 



Number 

of 
returns 



Returns with expanded income $200,000 or more 



Number of 
returns 



Returns with 
total income tax 



Numtter of 
returns 



Returns without 
total income tax 



Numtser 

of 
returns 



(5) 



m 



Exemption amount 

Itemized deductions; 
Total per adjusted gross income 

concept 

Total per expanded income concept , 
Contributions deduction 

Interest paid deduction; 
Total per adjusted gross income 

concept 

Total per expanded income 

concept 

Total home mortgage interest 

Investment interest exceeding 

investment income per adjusted 

gross income concept 

Investment interest exceeding 
investment income per alternative 
income concept 

Medical and dental expense 

deduction 

Net casualty or theft loss deduction . . 

Taxes paid deduction 

Miscellaneous deductions 

Excess itemized deductions 

Zero bracket amount (statutory) 

Excess of exemptions and deductions 

over adjusted gross income 

Taxable income: 

As computed under current law .... 

As computed under prior law 

Tax at normal rates 

Tax savings 

Income tax before credits 

Tax credits; 

Total 

Personal credits 

Non personal credits 

Foreign tax credit 

Business credit 

Investment credit 

Alcohol fuel credit 

Alternative minimum tax (Form 6251) . . 

Total income tax; 

Taxes paid to the U.S 

Foreign taxes paid 

Taxable income which would yield; 

Income tax before credits 

Income tax after credits 

Total income tax 



293,330 
293,330 
287,180 



257,227 



257,227 
182,018 



52,694 



6,919 

597 

290,997 

253,539 

293,255 

296,507 

1.578 

294.929 
294.996 
294,929 

64,514 
294,955 

219,829 
124,284 
174,695 

41,053 

162,564 

160,243 

222 

42,558 



295.895 



294.955 
293.997 
295.895 



30,571,107 

30,571,107 

7,991,674 



9,088.312 



9.088,312 
2,726,928 



1,249,817 



199,991 

59,882 

11,209,740 

2,021,508 

29,587,782 

993,537 

269,240 

105.288.257 
106.276.731 
47.780.729 

320.284 
47.706.689 

1.634,526 

20,560 

1,613,970 

221,529 

1,367,810 

1.173.046 

345 

1 ,566,844 



47,639,294 



106,123,756 
102,790,398 
106,043,745 



292,761 
292,761 
286,679 



256,684 



256,684 
181,648 



52,423 

6.891 

573 

290.454 

253.085 

292,687 

295,895 

1,157 

294,738 
294,776 
294,738 

64,507 
294,764 

219,638 
124,245 
174,482 

40,883 

162.498 

159.939 

222 

42.558 

295,895 



294,764 
293,997 
295,895 



1 ,022,978 



30,233,807 

30,233.807 

7,970,791 



8,814,844 



8,814,844 
2,703,824 



1,180,542 



196.576 

49.312 

11.194.833 

2.007.450 

29.252.330 

991.556 

162,699 

105,206,841 
106,194,655 
47,742,767 

320,229 
47,668,783 

1 ,596,620 

20,556 

1,576,067 

184,045 

1 ,367,602 

1,169,488 

345 

1 .566.844 



47.639,294 



106,041,851 
102,790,398 
106,043,745 



569 
569 
501 



543 
370 



28 

24 

543 

454 

568 

612 



191 
220 
191 

7 
191 

191 
39 

213 

170 
66 

304 



337,300 

337,300 

20,883 



273,468 



273,468 
23,104 



69,275 

3.415 
10.570 
14.907 
14,058 
335,452 

1,981 

106,542 

81,416 
82,076 
37,962 

55 
37,906 

37,906 

4 

37,903 

37.484 

208 

3.557 



81,905 



362,852 
362,852 
354,710 



225,698 
220,063 



12,716 

644 

360,499 

315.016 

362.692 

370.340 

4,197 

366,143 
366,474 
366,143 

95,270 
366,178 

260,457 
148,936 
204,701 

45,411 

188,208 

185,885 

246 

83,020 

369.727 



366,178 
364,010 
369,727 



1,250.853 



32,521,435 

27,318,153 

8,449,417 



4,059,011 
3,069,361 



1,145,529 



277,117 

60,491 

12,192,214 

2,279,904 

31,314.560 

1,230,552 

831,325 

113,553,014 
114,770,364 
50,842,105 

460,796 
50,717,776 

1,754,078 

23,838 

1,730,307 

221,211 

1,484,259 

1,312,024 

380 

2,384.934 

51.348.909 



114,500,080 
110,868,367 
115,991,803 



362,477 
362.477 
354.387 



225,404 
219,800 



50,638 



12,694 

625 

360,148 

314,704 

362,318 

369.727 

3.835 

365.892 
366.21 1 
365,892 

95,180 
365,927 

260,206 
148,817 
204,443 

45,252 

188,088 

185,489 

246 

83,020 



365.927 
364,010 
369,727 



1,248,644 



32,384,349 

27,222,431 

8,438,906 



9,164,028 



4,002,109 
3,053,462 



274,100 

51,230 

12,185,381 

2,270,704 

31,178,702 

1 ,228,509 

731,014 

113,465,658 

114,682,158 

50,802,328 

460,329 
50,678,468 

1,714,771 

23,826 

1,691,001 

184,229 

1,482,146 

1 ,303,238 

380 

2,384,934 



114.412.990 
110,868,367 
115.991,803 



613 



375 
375 
323 



294 
263 



22 

19 

351 

312 

374 



251 
263 
251 

•90 
251 

251 
119 
258 
159 
120 
396 



251 



2,209 



137,086 
95.723 
10,511 



56,901 
15,899 



3,017 
9,261 
6,832 
9,200 
135,858 

2,043 

100,311 

87,355 
88.206 
39.776 

•467 
39.307 

39.307 
12 

39,306 

36,982 

2,113 

8,786 



87,091 



* Estimate should be used witti caution because ot the small number of sample returns on which it is based 

tData deleted to avoid disdosure ot intormalion tor specific taxpayers Deleted data are included in the appropnate totals 

NOTE: Detail may not add to total because of rounding. 



108 



Individual Returns/1985 



Table 6— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Income, Deductions, Credits and Tax, Classified by Tax Status 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



Returns with adjusled gross income $200,000 Of more 



Returns with moditled 
total income tax 



Returns without 

modified 
total income tax 



Numtwr 
of returns 



Returns witti expanded income $200,000 or more 



Returns witfi modified 
total income tax 



Returns witfiout 

modified 
total income tax 



(2) 



(8) 



(10) 



Salaries and wages 

Business or profession 
Net income 
Net loss 

Farm 

Net income 

Net loss 



Partnership net income excluding 
Section 1 79 property deduction 

Total net income 

Total net loss 



Small Business Corporation net income 
excluding Section 179 
property deduction: 

Total net income 

Total net loss 

Partnership and S Corporation 
net income after Section 1 79 
property deduction: 

Net income 

Net loss 

Sales of capital assets: 
Net gam 
Net loss 

Sales of property other than capital assets: 
Net gam 
Net loss 



Interest received 

Dividends in adjusted gross income 
Pensions and annuities in adjusted 
gross income 

Rent 
Net income 
Net loss 

Royalty: 
Net income 
Net loss 

Estate or trust: 

Net income 

Net loss 



State income tax refunds 

Windfall profit tax refunds 

Windfall profit tax withheld 

Alimony received 

Social security tjenefits in adjusted 

gross income 

Unemployment compensation in 

adjusted gross income 

Other income 

Other loss 

Total income 

Total statutory adjustments 

Employee business expense 

Payments to IRA 
Payments to a Keogh plan 
Expanded income 

Investment interest per adjusted gross 

income concept 
Investment interest per alternative 

income concept 

Tax preferences excluded from adjusted 
gross income 

Total 

Excluded long-term capital gains 

Dividend exclusion 

Alternative f^inimum Tax preferences 
excluded from AGI 

Adjusted gross income 



55.446 
26.948 



7.821 
16.414 



151.432 
169.807 



45.336 
38.111 



105,900 
118,964 

215,438 
37.547 

24,387 
33,355 

292,328 
240,654 

48,289 

71,462 
84,537 

30,360 
10,801 

51.051 
4.916 

128.644 

14.074 

44.706 

593 

59.069 

3,353 

61.312 

7,965 

296,507 

218.551 

38.931 

196.270 

37.284 

296.505 

238.804 
238.804 



272,030 
210,352 
233,272 

146.479 
296.507 



6.514,780 
1 .406,255 



301,918 
1.067,568 



14.269,791 
12,565,211 



10.159,351 
2,515,101 



18,382,040 
9,082,893 



31,825,319 
84.887 



581.968 
256.964 

14.460,899 
13,418,232 

1 .063.276 

2,459,093 
2,846,840 

2,918,689 
103,342 



3,996,150 
136,730 

674.562 
33,168 

153,309 
32.835 

350,740 

2.609 

1 .340.654 

648.594 

139.121.219 

2,493,849 

358,227 

598,757 

795,769 

179,723,635 

5,111,566 
5,111,566 



48,396,981 

44.492,024 

39,937 

3,865,020 
136,627,370 



233.643 



55,345 
26.843 



7.814 
16.359 



151.170 
169,500 



45.256 
37.947 



105.770 
118,725 



215,181 
37,514 



24,302 
33,290 

291,906 
240,233 



71,366 
84,360 

30,279 
10,797 

50.992 
4.904 

128.520 

14.053 

44.623 

t 

59.014 

t 

61,168 

7,917 

296,065 

218,356 

38,888 

196,166 

37,271 

296,065 

238.386 
238.386 



271.632 
210,119 
232,956 

146,264 
296,065 



56.376.271 



6.501,706 
1.388,423 



301,666 
1,057,294 



14,211,967 
12,467,160 



10,138,545 
2,464,907 



18,348,252 
8,979,450 



31,768,379 
84,802 



576,287 
255.045 

14.353.476 
13,355.599 

1,060,619 

2,454.522 
2,826.703 

2,909,112 
103,329 

3.985,241 
135,468 

673,552 

33,133 

152,805 

t 

350,472 

t 

1 ,327.807 

639,565 

138,896,526 

2,491.523 

357.801 

598.397 

795.580 

179,645.812 

4.934.715 
4.934.715 



48.352.376 

44,454,713 

39,884 

3,857,779 
136,405,003 



101 
105 



7 
55 



262 
307 



80 
164 



130 
239 



257 
33 



85 
65 

423 
321 



96 
177 



59 
12 

124 

21 

83 

t 



t 
144 

48 
442 
195 

43 

104 

13 

440 

418 

418 



398 
233 
316 

215 
442 



67,264 



13.074 
17.832 



252 
10.274 



57.834 
98,051 



20,806 
50,194 



33,788 
103,443 



56,940 
85 



5,681 
1,919 

107,423 
62,633 



4,571 
20,137 



9,577 
13 



10,909 
1,262 

1,010 

35 

504 

t 

268 

t 

12,847 

9.029 

224.693 

2.326 

426 

360 

189 

77.823 

176.851 
176,851 



44,605 

37,311 

53 

7,241 
222,367 



68,802 
36,098 



8,524 
19,952 



1 79,394 
202,438 



51,030 
45,311 



122,149 
146,444 



288,890 
37,938 



32,202 
36,767 

365,113 
297,926 



90.258 
104.053 



36.942 

11,067 



63.592 
5.933 

152.932 

16.180 

51.349 

1,023 

82,177 

3.921 

76,032 

10,237 

370.337 

258,769 

46,315 

229,720 

44,213 

370,340 

288,217 
288,496 



346,515 
284,035 
290,493 

177,516 
370,340 



7,039,15 
1,845,1C 



310,837 
1 ,393,904 



15,214,104 
15,682,391 



10,459,097 
3,028,862 



18,854,867 
11,947,274 



38,308,139 
85,718 

733,925 
295,695 

16,177,232 
14,748,578 



2,696,541 
3,395,295 



3,141,601 
105,414 



4,130,384 
170,129 

715,526 
41,296 

164,460 
40,040 

459,458 

4,704 

1 ,438,806 

1,188,253 

149,315,850 

2,795,397 

395,804 

698,097 

882,839 

199,901,568 

5,047,403 
5,203,282 



58,584,396 

53,889,142 

48,917 

4,646,338 
146,520,453 



68,731 
36,026 



8,515 
19,825 



179,218 
202,149 



50,965 
45,102 



122.077 
146,189 

288,514 
37,927 

32,126 
36.743 

364.673 
297,652 



90,207 
103,759 

36,897 
11,064 

63,558 
5,927 

152,860 

16,172 

51 ,304 

1,022 

82,074 

3,921 

75,847 

10,187 

369,883 

258,559 

46,199 

229,664 

44,200 

369.886 

287,982 
288,261 



346,091 
283,666 
290,219 

177,276 
369,886 



7,028,771 
1 ,830,346 



309,513 
1.372,460 



15,167,885 
15,527,688 



10,438,819 
2,978,498 



18,829,109 
11,782,917 

38,197.678 
85.692 

723.495 
294.700 

16.111.661 
14.732.971 



2,693.289 
3.375,509 



3,136,015 
105.402 



4,126,375 
169.485 

714.860 
41.273 

164.045 
40.035 

459.157 

4.704 

1.428.147 

1.146.939 

149.275.052 

2.792.422 

393.883 

697.880 

882,712 

199,731,663 

5,013,535 
5,165,320 



58,414,352 

53,742,439 

48,868 

4,623,046 
146,482,630 



72 



•9 

127 



176 
289 



65 
209 



72 
255 

376 

11 

76 
24 

440 
274 



51 
294 



45 
3 



34 
•6 



45 

1 



185 
50 
454 
210 
116 

56 

•13 
454 

235 
235 



424 
369 
274 

240 
454 



10.380 
14.756 



•1,324 
21 ,444 



46,219 
154.703 



20.278 
50.364 



25.758 
164.357 



110,461 
26 



10.430 
995 

65,571 
15.607 



3.252 
19.786 



5.586 

12 



4.009 
•644 

666 

•23 

415 

5 

301 

10,659 

41,314 

40,798 

2.975 

1,921 

217 

•127 

169,905 

33,868 
37,962 



170,044 

146,703 

49 

23.292 
37,823 



Footnote<s) at end of latile 



Individual Returns/1985 



109 



Table 6— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Income, Deductions, Credits and Tax, Classified by Tax Status— Continued 

(All figures are estimates based on samples— money amounts are in thousands of dollars) 



Returns with adjusted gross income S200.000 or more 



Returns witti modified 
total income tax 



Numtier 

ol 
returns 



Returns without 

modified 
total income tax 



Number 
of returns 



Returns witii expanded Income $200,000 or more 



NumtKr 

of 
returns 



Returns witti modified 
total income tax 



Returns wittrout 

modified 
total income tax 



Numtier 

ot 
returns 



(■1) 



Exeinption amount 

Itemized deductions: 
Total per adjusted gross income 

concept 

Total per expanded income concept 
Contributions deduction 

Interest paid deduction: 
Total per adjusted gross income 

concept 

Total per expanded Income 

concept 

Total tiome mortgage Interest 

Investment interest exceeding 

investment income per adjusted 

gross Income concept 

Investment interest exceeding 
investment income per alternative 
income concept 

Medical and dental expense 

deduction 

Net casualty or theft loss deduction . . 

Taxes paid deduction 

Miscellaneous deductions 

Excess itemized deductions 

Zero bracket amount (statutory) 

Excess of exemptions and deductions 

over adjusted gross income 

Taxable income: 

As computed under current law .... 

As computed under prior law 

Tax at normal rates 

Tax savings 

Income tax before credits 

Tax credits: 

Total 

Personal credits 

Non personal credits 

Foreign tax credit 

Business credit 

Investment credit 

Alcohol fuel credit 

Alternative minimum tax (Form 6251) 

Total income tax: 

Taxes paid to the U.S 

Foreign taxes paid 

Taxable income which would yield: 

Income tax before credits 

Income tax after credits 

Total income tax 



296,507 



293.330 
293,330 
287.180 



257,227 



257.227 
182.018 



52,694 

6,919 

597 

290.997 

253,539 

293,255 

296,507 

1.578 

294.929 
294.996 
294.929 

64.514 
294,955 

208,516 
124,284 
174,695 

162,564 

160,243 

222 

42,558 

296,065 
41,053 

294.955 
294.207 
296.065 



30.571,107 

30,571,107 

7,991,674 



9,088,312 
2,726,928 



1,249,817 

199,991 

59,882 

1 1 ,209.740 

2,021,508 

29,587,782 

993,537 



105.288.257 
106.276.731 
47.780.729 

320,283 
47,706,689 

1,412,997 

20,560 

1,613,970 

1,367,810 

1,173,045 

345 

1 ,566,844 

47,860.823 
221,529 

106,123,756 
103,241,797 
106,494,366 



292,888 
292,888 
286,775 



256,800 
181,711 



6,891 

573 

290.562 

253,192 

292,813 

296,065 

1,157 

294.908 
294.946 
294.908 

64.511 
294.934 

208,495 
124,267 
174,652 

162,522 

159,995 

222 

42.558 

296.065 
41.053 

294.934 
294.207 
296.065 



1 .023.574 



30,244.452 

30,244.452 

7,972,617 



8.821,361 
2.705.263 



1.181,382 



196,576 

49,312 

11,196,134 

2,008,452 

29,262,569 

992,096 

162.699 

105.287.509 
106.275.863 
47.780.488 

320,259 
47,706,472 

1,412,780 

20,558 

1,613.754 

1.367.677 

1.169.647 

345 

1 .566.844 



47.860.823 
221.529 

106,122.991 
103.241.797 
106,494,366 



442 
442 
405 



427 
307 



235 



28 

24 

435 

347 

442 

442 



21 
50 
21 

3 
21 

21 
17 
43 

42 
248 



326,655 

326,655 

19,057 



266,951 
21,665 



3,415 
10.570 
13.605 
13.056 
325.213 

1.441 

106.542 

748 
868 
241 

24 
217 

217 

2 

216 

133 
3.398 



362.852 
362,852 
354,710 



311.724 



225.698 
220.063 



12.716 

64^ 

360,499 

315,016 

362,692 

370.340 

4,197 

366,143 
366,474 
366,143 

95,270 
366,178 

249.149 
148.936 
204,701 

188.208 

185.885 

246 

83,020 



369.886 
45,411 

366.178 
364.213 
369.886 



32.521,435 

27,318,153 

8,449,417 



9,262.293 



4.059.01 1 
3,069.361 



1.145.529 



277.117 

60,491 

12,192,214 

2,279,903 

31,314,561 

1 ,230.553 



113.553,014 
114.770,365 
50,842,105 

460,796 
50,717,776 

1,532,867 

23,838 

1,730,307 

1.484.259 

1,312.024 

380 

2.384.934 

51.570,120 
221,211 

114,500,080 
111,318,877 
116,441.481 



362,593 
362,593 
354.475 



311,480 



225,471 
219,858 



50,667 



44.841 

12.694 

625 

360,246 

314,801 

362,433 

369,886 



366,051 
366.370 
366.051 

95,184 
366.086 

249,057 
148,835 
204,602 

188,110 

185,541 

246 

83,020 

369,886 
45,411 

366.086 
364.213 
369 886 



32,393,602 

27,228.282 

8.440.555 



4.004.176 
3.054.821 



1.101.140 



274.100 

51,230 

12,186,580 

2,271,641 

31,187,585 

1,229,014 

731,014 

113,545,044 
114,762,048 
50.839.546 

460.359 
50.715,654 

1,530.745 

23,828 

1,728,185 

1,482,220 

1 .303,397 

380 

2,384,934 



51,570.120 
221,211 

114,492.812 
111.318.877 
116.441.481 



259 
259 
235 



227 
205 



90 



22 

19 

253 

215 

259 

454 



•92 
104 
•92 

•86 
•92 

■92 

•101 

99 

98 
344 



1.650 



127,833 

89,871 

8,862 



54,835 
14,540 



44.389 



40.295 

3.017 
9,261 
5,634 
8.262 
126.976 

1.539 



•7.970 
8.317 
•2.559 

■437 
•2,122 

•2,122 

•10 

2,122 

2.039 
8.627 



tData deleted lo avoid disclosure ot information lor specific taxpayers. Deleted data are induded in ttie appropnate tolais 
NOTE: Detail may not add lo tolal tiecause of rounding 



110 



Individual Returns/1985 



Table 7— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect 

(All figures are estimates based on samples) 



Item with second largest tax effect 



Item witfi the largest tcix effect 



Number of 
returns 



Percent 
ot total 



Interest paid deduction 



Numtier of 
returns 



Percent 
of total 



Taxes paid deduction 



Number of 
returns 



Percent 
of total 



Contributions deduction 



Number ot 
returns 



Psrcent 
of total 



Medical and dental 
expense deduction 



Number of 
returns 



Percent 
ol total 



Net casualty or theft loss 
deduction 



Number of 
returns 



(8) 



Returns With Total 
Income Tax 

Returns with adjusted gross Income 
$200,000 or more 

Total 

Interest paid (deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit .... 

Business credit 

Investment credit 

Capital gains exclusion 

Partnership and S Corporation 

net losses 

No second largest item 

Returns with expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction . . . 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit " 

Business credit 
Investment credit 

Capital gams exclusion 

Partnership and S Corporation 

net losses 

No second largest item 

Returns Without Total 
Income Tax 

Returns with adjusted gross Income 

$200,000 or more 

ToUl 

Interest paid deduction 

Taxes paid deduction 

Contnbutions deduction 

Medical and dental expense deduction . . , 
Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gams exclusion 

Partnership and S Corporation 

net losses 

No second largest item 

Retums with expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contnbutions deduction 

Medical and dental expense deduction , , 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gams exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



295,895 

78,745 

104.728 

64.657 

1.277 

78 

23.720 

157 

2.061 

16,309 



369.727 

52.289 

142,755 

51.328 

2.100 

112 

13.062 

159 

2,338 

16.339 

45.344 

38.199 
5.030 



612 



100.0 

266 

35.4 
21 9 
04 
() 
80 
1 
07 
55 



14 1 
386 
139 

06 


35 
{) 

06 

44 
123 

103 
1 4 



96 


157 


152 


24 8 


123 


20 1 


t 


t 


t 


t 


63 


103 


10 


1 6 


t 


t 


96 


157 



98 



56 


9.1 


44 


72 


31 


5.1 


2 


03 


2 


03 


17 


2.8 


11 


1 8 


24 


39 


198 


32 3 


181 


29 5 


46 


75 



56.595 

12,553 

251 

29 

4,381 

33 

980 

5,217 



18,813 

2,557 

48 

2 

908 

2 

93 

1,317 

1,733 

3,391 
11 



70 6 

157 

03 



55 



1 2 

65 



7.8 



02 

3 1 

03 
46 
60 

11 7 




126 


326 


104 


26 9 


t 


t 


t 


t 


45 


11 6 


t 


t 


t 


t 


82 


21.2 



22 


247 


13 
1 


14.6 
1.1 


1 
5 


1.1 
5.6 


2 


2,2 


9 


10.1 


16 


18 


17 


19 1 


3 


34 



139.148 

62.262 

49.164 

781 

t 

16.696 

76 

590 

8,751 



332 



86,161 

23,590 

20,967 

382 

2 

4,981 

41 

256 

5.611 

22.680 

7,080 
269 



47.0 

44 7 

35.3 

06 

t 

120 
1 
04 
63 



23.3 

274 

24,3 

04 



58 



03 

65 

263 

82 
03 



0.3 

50.0 



47.392 

7,585 
35,585 



155 

32 

1,945 

25 

311 

1,710 



1,654 
18,197 

108 

23 

606 

10 

193 

957 

8,208 

1.235 

1 



16.0 

160 
75 1 



03 
1 
4 1 
1 
07 
36 



53 
583 

03 
1 
19 

06 
3 I 
26 3 

40 





18 


2.9 


11 


61 1 


t 


— 


t 




t 




t 




t 




t 





188 
125 

63 
63 
63 
125 



188 
188 



2,:{34 

322 

1,564 

286 



323 

t 

t 

34 



49 

1,259 

126 



93 

1 



30 
669 



0.9 

12.7 
61.7 
113 



127 
t 
t 

13 



22 

55 9 

5,6 



4 1 




1 3 
29 7 



2.0 

33 3 
t 
t 



11 1 
22 2 
22.2 



61 
81 



175 

47 
50 



46 
25 



11 
t 



17 

4 



Foolnole(s) at end ol table 



Individual Returns/1985 



111 



Table 7— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect 
—Continued 

(All figures are estimates based on samples) 



Item with second largest tax effect 



Item with the largest tax effect — continued 



Miscellaneous deductions 



Number of 
returns 



Percent 
of total 



Foreign tax credit 



Number of 
returns 



Percent 
of total 



Business credit 



Numtjer of 
returns 



Percent 
of total 



Investment credit 



Number of 
returns 



Percent 
of total 



Capital gains exclusion 



Number of 
returns 



Percent 
of total 



Partnership and S 
Corporation net lossa! 



Number of 
returns 



(16) 



(17) 



(21) 



Returns With Total 
Income Tax 

Returns with adjusted gross Income 
$200,000 or more 

Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or theft loss deduction . . . 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gains exclusion 

Partnerstiip and S Corporation 

net losses 

No second largest item 



Returns with expanded Income 
$200,000 or more 



Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gains exclusion 

Partnersfiip and S Corporation 

net losses 

No second largest item 



Returns Without Total 
Income Tax 

Returns with adjusted gross income 
$200,000 or more 



Total 



Interest paid deduction 

Taxes paid deduction 

Contritiutions deduction 

Medical and dental expense deduction 
Net casualty or theft loss deduction , . . 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gains exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



Returns with expanded income 
$200,000 or more 



Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gains exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



5,440 

1.279 

2.878 

1.049 

36 



9 

15 

158 



500 

917 

209 

4 



43 
481 



263 
12 



16 

5 
3 
1 



1.8 

23,5 

52,9 

19,3 

0,7 



0,2 
0,3 
2,9 



0.7 

20,5 

376 

8,6 

0,2 



1,8 
197 



10,8 
0,5 



2.5 

33,3 
t 
t 



31 3 
18,8 
6.3 



6.3 



6.3 
31.3 



(23) 



2,429 

2,203 

113 

46 

t 

t 

23 



2,330 

2.156 
77 
25 



7 
35 



13 

13 



59 
18 
t 



38 



28 

13 
11 



4 
12 



30 
34 



0.8 

90.7 

4.7 

19 

t 

t 

09 



0.6 

92.5 
3.3 

11 


0.1 



03 

1.5 



0.6 
0.6 



25.0 

38.6 

11.8 

t 



6.5 



20.0 
9.3 
7.9 



5.0 



2.9 
8.6 



21 4 
24.3 



2,097 

784 

762 

177 

t 

27 
t 



538 

269 

48 



218 

341 



61 
23 



0.7 

37.4 

36.3 

84 

t 

13 
t 



35.7 
178 
32 



05 
1 



14.4 
22.6 



4.0 

15 



14,270 

4,203 

7.048 

1.345 

3 

11 

325 

9 

158 



934 



10,069 

1.180 

4.642 

859 

2 

1 

142 



114 



1.503 
393 



( ) Less Ihan 05 perceni 

t Data deleted to avoid disclosure of information tor specific taxpayers Deleted data are included in the appropriate totals 

NOTE: Detail may not add lo total because of rounding 



4.8 

29.5 
49.4 
9.4 

0.1 
2.3 
0.1 
1.1 



2.7 

11.7 

46.1 

8.5 





14 

0.1 

1.1 



14.9 
3.9 



1.1 
1.1 



966 

1.1 



165,902 

15.009 

84.451 

23.810 

1.539 

75 

5.709 

69 

1.419 

5.388 



24.624 
3.572 



146 

4 



126 
2 



90 


7.523 


50.9 


13.985 


14.4 


2.691 


0.9 


15 





9 


3.4 


606 





21 


09 


261 


3.2 


2,665 


— 


9.971 



148 
2.2 



23.8 

2.7 



4 1 
4.1 



86.3 
1.4 



37,833 



5 
70 



112 



Individual Returns/1985 



Table 8— Returns With and Without (Modified Total income Tax and With Income $200,000 or More Under Alternative 
Concepts: Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest 
Tax Effect 

(All figures are estimates based on samples) 





Item with trie largest tax ettect 


Item with second largest tax ettect 


Total 


Interest paid deduction 


Taxes paid deduction 


Contributions deduction 


Medical and dental 
expense deduction 


Net casualty or theft loss 
deduction 




Numtier of 


Percent 


Number of 


Percent 


Number of 


Percent 


Number of 


Percent 


Number ot 


Percent 


Number of 


Percent 




returns 


of total 


returns 


of total 


returns 


of total 


returns 


of total 


returns 


of total 


returns 


of total 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(81 


(9| 


{10) 


(11) 


(12) 


Returns With Modified Total 


























Income Tax 


























Returns with adjusted gross Income 


























$200,000 or more 


























Total 


296,085 


too.o 


80,143 


27.1 


139,148 

62.262 


47.0 


47,397 

7,587 


16.0 


2,534 

322 


0.9 


236 

61 


0.1 

25.8 
34.3 


Interest paid deduction 


78.806 


26 6 




44 7 


160 


12 7 


Taxes paid deduction 


104.748 


35 4 


56.597 


70 6 






35,585 


75 1 


1,564 


61 7 


81 


Contributions deduction 


64.673 


21,8 


12,554 


157 


49,164 


35,3 








286 


113 







Medical and dental expense deduction . . 


1.277 


04 


251 


03 


781 


06 


155 


03 


_ 




45 


19,1 


Net casualty or theft loss deduction 


78 





29 





t 


t 


32 


01 


_ 


_ 







Miscellaneous deduction 


23,730 


80 


4.381 


55 


16.696 


120 


1,945 


4 1 


323 


12.7 








Foreign tax credit 


167 


01 


41 


0.1 


76 


1 


27 


1 


t 


t 


_ 





Business credit 


2,062 


07 


980 


12 


590 


04 


312 


07 


t 


t 


_ 





InvestnnenI credit 


16,322 


55 


5.217 


65 


8.751 


63 


1,710 


36 


34 


1 3 


49 


20-8 


Capital gams exclusion 


— 


— 


_ 


_ 


— 


_ 


_ 












Partnership and S Corporation 


























net losses 


— 


— 


— 


_ 


_ 


_ 





_ 





_ 


_ 





No second largest item 


3.374 


1 1 


40 





332 


02 


4 





— 


— 


— 


— 


Returns with expanded Income 


























$200,000 or more 


























Total 


369.888 

50,188 


100.0 


31,078 


8.4 


86,251 

23.614 


23.3 


31 ,264 

1,659 


8.5 


2,253 

49 


0.6 

22 


175 

47 




269 


Interest paid deduction 


136 




274 


53 


Taxes paid deduction 


142,792 


38 6 


18.832 


60 6 


_ 


_ 


18,213 


583 


1.260 


55 9 


50 


28C 


Contributions deduction 


51,359 


139 


2,567 


83 


. 20,992 


24 3 


_ 





126 


56 






Medical and dental expense deduction .... 


2,102 


06 


48 


02 


382 


04 


109 


0,3 


_ 










Net casualty or theft loss deduction 


114 





2 





2 


() 


23 


1 





_ 








Miscellaneous deduction 


15.257 


4 1 


3,051 


98 


5,010 
258 


5 8 


615 


2 


93 


4,1 


7 


4.0 


Foreign tax credit 


2,341 


6 


93 


3 


3 


193 


6 








Business credit 




Investment credit 


16,374 


44 


1.317 


42 


5,624 


65 


963 


3 1 


30 


13 


46 


263 


Capital gams exclusion 


45,359 


123 


1,736 


56 


22,699 


26 3 


8,216 


26 3 


669 


29 7 


25 


143 


Partnership and S Corporation 


























net losses 


38.234 


103 


3.398 


109 


7,095 


82 


1,239 
2 


40 


26 


1 2 






No second largest item 


5.088 


1 4 


17 


1 


271 


03 













Returns Without Modified Total 
























Income Tax 


























Returns with adjusted gross Income 


























$200,000 or more 


























Total 


442 


100.0 


376 


85.1 


t 
t 


t 
t 


13 


2.9 


12 


2.7 


20 

11 


4.5 

550 


Interest paid deduction 


35 


79 






t 


t 


4 


33.3 


Taxes paid deduction 


132 


29 9 


124 


33 










t 


t 


t 


t 


Contnbutions deduction 


107 


24 2 


103 


27 4 


_ 


_ 


_ 


_ 


t 


t 






Medical and dental expense deduction 


t 


t 


t 


t 


_ 





t 


t 






_ 





Net casualty or ttiefl loss deduction 


t 


t 


t 


t 


_ 


_ 


t 


t 


_ 


_ 


_ 





Miscellaneous deduction 


53 


120 


45 


120 





_ 


t 


t 


t 


t 


t 


t 


Foreign tax credit 


— 


— 


— 


— 


_ 


_ 














Business credit 


t 


t 


t 


t 


_ 


_, 


_ 


_ 





_ 


_ 





Investment credit 


83 


188 


t 


t 


-^ 


_ 


t 


t 


_ 


_ 


_ 


_ 


Capital gams exclusion 


_ 


_ 









_ 






_ 


_ 








Partnership and S Corporation 


























net losses 


_ 


_ 





_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 





No seconrj largest item ... 


22 


50 


14 


37 


- 


- 


- 


- 


t 


t 


t 


. t 


Returns with expanded Income 


























$200,000 or more 


























Total 


454 


100.0 


86 


18.9 


2 


0.4 


12 


2.6 


9 


2.0 


17 


3.7 

23.5 


Interest paid deduction , . . 


27 


59 






1 


50.0 


3 


25 


1 


11 1 


4 


Taxes paid deduction 


30 


66 


21 


24 4 








2 


167 


2 


222 


1 


5.9 


Contnbutions deduction 


19 


42 


13 


151 


_ 


_ 






2 


22,2 


_ 




Medical and dental expense deduction , , . . 


2 


04 


1 


1 2 




_ 


1 


03 











_ 


Net casualty or theft loss deduction 


2 


04 


1 


1 2 


_ 


_ 


1 


83 


_ 


_ 


_ 





Miscellaneous deduction 


10 


22 


5 


58 


_ 





1 


83 


2 


22 2 


2 


11,8 


Foreign lax credit . . 


— 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 








Business credit 


_ 


_ 


_ 


_ 


_ 





_ 


_ 


_ 


_ 








Investment credit 


20 


44 


9 


105 











_ 


„ 


_ 


_ 


_ 


Capital gams exclusion 


184 


40 5 


16 


18 6 


1 


500 


2 


167 


1 


11 1 


8 


47.1 


Partnership and S Corporation 


























net losses 


148 


32 6 


17 


198 


_ 


_ 


2 


167 


_ 


_ 


1 


59 


No second largest item 


12 


26 


3 


35 


- 


- 


- 


- 


1 


11 1 


1 


59 



Foolnote(s) at end o( lable 



Individual Returns/1985 



113 



Table 8— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Number of Returns and Percents Classified by item With Largest Tax Effect and by Item With Second 
Largest Tax Effect— Continued 

(All figures are estimates based on samples) 



Item with second largest tax effect 



Item with the largest tax effect — continued 



Miscellaneous deductions 



Number of 
returns 



Percent 
of total 



Foreign tax credit 



Number of 
returns 



Percent 
ot total 



Business credit 



Number ol 
returns 



Percent 
of total 



Investment credit 



Number of 
returns 



Percent 
of total 



Capital gains exclusion 



Number ol 
returns 



Percent 
ot total 



Partnership and S 
Corporation net losses 



Number of 
returns 



Percent 
of total 



Returns With Modified Total 
Income Tax 

Returns with adjusted gross Income 
$200,000 or more 

Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or theft loss deduction . . . 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gains exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



Returns with expanded income 
$200,000 or more 



Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or theft loss deduction , , , 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gains exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



Returns Without Modified Total 
Income Tax 

Returns with adjusted gross income 
$200,000 or more 

Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or theft loss deduction . , , 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gams exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



Returns with expanded income 
$200,000 or more 



Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or theft loss deduction , . . 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

Capital gains exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



5.440 

1.279 

2.878 

1.049 

36 



9 

15 
158 



43 
481 



263 
14 



(14) 



1.8 

23 5 

52.9 

19.3 

0.7 



0.2 

0.3 
2.9 



502 


205 


926 


37.8 


210 


8.6 


4 


02 



18 
19.6 



107 
0.6 



3.4 

33.3 
t 
t 



31.3 
188 
6.3 



6.3 
31.3 



(16) 



(17) 



(23) 



(24) 



2,5S2 

2,262 

131 

61 

3 

t 

33 



30 



0.9 

876 
5 1 
2.4 
0.1 
t 
13 



1 2 



2,097 

784 

762 

177 

t 

27 
t 



538 

271 

48 



218 
341 



61 
23 



0.7 

37 4 

36.3 

8.4 

t 

13 
t 



35.7 
18.0 
3.2 



144 
226 



40 
1 5 



14,270 

4.203 

7.048 

1,345 

3 

11 

325 

9 

158 



10,080 

1.182 

4.651 

861 

2 

1 
142 



114 
,178 



1,503 
398 



86 
1 



4.8 

29.5 
49.4 
94 

1 
2.3 
0.1 
11 



2.7 

11.7 

46,1 

8,5 





1.4 

1.1 

117 

149 
39 



96.6 

11 



165,956 

15,017 
84,501 
23,820 

1,541 
77 

5,714 

1,419 
5,405 



24,644 
3,577 



139 

4 



125 
2 



44.9 

90 
50.9 
14.4 

0.9 



3.4 

09 
3.3 



14.8 
22 



37,880 

7.537 

13,993 

2.699 

15 

9 

617 

262 
2.670 
9.990 



10.2 

199 
369 

7.1 




1,6 

0.7 

7.0 

26.4 



30.6 

29 



5 
69 



18.3 

9.6 



6.0 
83.1 



899 

14 



( ) Less than 05 percent 

t Data deleted to avoid disclosure ol inlormation lor specific taxpayers Deleted data are included in the appropnate totals. 

NOTE Detail may not add 10 total because of rounding 



114 



Individual Returns/1985 



Table 9— Returns Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Itemized Deductions as a Percent of Income 

(All figures are estimates based on samples) 





Returns witti adjusted gross income $200,000 or more 


Type of deduction or credit 


TotaJ 


No deduction 
or credit 


Under 10% 


10% under 
20% 


20% under 
30% 


30% under 
40% 


40% under 
50% 


50% under 
60% 


60% under 
70% 


70% under 
100% 


100% or 
more 




(1) 


(2) 


(3| 


(41 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


Total itemized (deductions 

Interest paid deduction 
Total 

Investment nilerest per income concept 
Investment interest exceeding :nveslment 
income per concept 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction . 

Net casualty oi Itied loss deduction 

Miscellaneous deductions 

Deduction equivalent of 

Total credits 

Foreign tax credit 

Business credit 

Investment credit 
Tax preferences excluded from adfusted 

gross income 


612 

612 
612 

612 

612 
612 
612 
612 
612 

612 
612 
612 
612 

612 


44 

69 
90 

341 

70 
111 
584 
588 
158 

421 
442 
539 
330 

601 


66 

95 
146 

93 

436 

366 

10 

t 

382 

15 

4 

59 

241 

6 


18 

24 
40 

39 

63 

38 

4 

34 

5 

t 

4 

22 

t 


16 

11 
29 

19 

19 

21 

t 

t 
9 

7 

t 
t 
7 

t 


5 

14 
24 

15 

t 
19 
t 
t 
5 

t 
4 

t 


9 

11 
23 

12 

4 
35 

t 
t 

t 
t 
t 
t 


4 

9 
19 

14 

5 

22 

t 

t 

9 
8 
t 
t 


4 

17 
25 

9 

t 

t 
t 

6 
6 
t 

3 


51 

113 
107 

36 
5 

3 
t 
14 

143 

141 

t 

t 


395 

249 
109 

34 
t 

4 
14 
5 

t 
4 




Returns mtty expanded income $200,000 or more 


Type of deduction or credit 


Total 


No deduction 
or credit 


Under 10% 


10% under 
20% 


20% under 
30% 


30% under 
40% 


40% under 
50% 


50% under 
60% 


60% under 
70% 


70% under 
100% 


100% Of 
more 




(12) 


(131 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Total Itemized deductions 

Interest paid deduction 
Total 

Investment interest per income concept 
Investment interest exceeding investment 
income per concept 

Taxes paid deduction 
Contributions deduction 
Medical and dental expense deduction 
Net casually or ttiett loss deduction 
Miscellaneous deductions 

Deduction equivalent of 
Total credits 


613 

613 

613 

613 

613 
613 
613 
613 
613 

613 
613 
613 
613 

613 


243 

320 
289 

503 

266 
292 

591 
594 
304 

362 
454 
471 
310 

605 


156 

157 
224 

33 

296 
263 

7 

267 

2 

2 

53 

156 

5 


22 

16 
31 

9 
34 
18 

1 

17 

3 
2 
2 
16 

1 


14 

10 
14 

3 

3 

7 
1 
1 
5 

5 
2 

3 

2 


5 

8 
6 

5 

7 
7 
4 

1 

92 

7 

4 


7 

4 
5 

1 

2 
9 

2 

3 

6 

6 

98 


8 

3 
8 

2 

1 
5 
3 

6 
5 

1 
6 


3 

6 
2 

5 
2 

7 
5 

1 


28 

41 

13 

21 

3 
6 
4 
3 
11 

129 

129 

1 

13 


127 

48 
21 

31 
1 
4 
2 

13 
5 

1 


Foreign tax credit 


1 




85 


Investment credit 
Tax preferences excluded from adjusted 
gross income 


6 



tOata deleted lo avoid disclosure ot information tor specific taxpayers Deleted data are included m the appropriate totals 



Individual Returns/1985 



115 



Table 10— Returns Without Modified 
Itemized Deductions as a Percent of 

(All figures are estimates based on samples) 



Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Income 





Returns wilti adjusted gross income $200,000 or more 


Type of deduction or credil 


Total 


No deduction 
or credit 


Under 10% 


10% under 
20% 


20% under 
30% 


30% under 
40% 


40% under 
50% 


50% under 


60% under 
70% 


70% under 
100% 


100% or 
more 




(1) 


|2| 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 




442 

442 
442 

442 

442 
442 
442 
442 
442 

442 
442 
442 
442 

442 


15 
24 

207 

7 

37 

414 

418 

95 

421 
442 
425 
227 

437 


18 
62 

63 

336 

283 

10 

t 

282 

13 

6 
182 

t 


7 
32 

33 

58 

32 

4 

27 

t 

t 
17 

t 


t 

5 
25 

19 

18 
19 
t 
t 
9 

3 

t 

6 

t 


9 
21 

15 

7 
19 
t 
t 
5 

t 


t 

9 

23 

12 

t 
33 

t 
t 

t 
t 


t 

5 

17 

14 

5 
19 
3 

t 

t 

t 
t 


14 
22 

9 
t 

t 

t 

t 
t 


t 

111 
107 

36 
5 

t 
t 

14 

t 

t 
t 


395 


Interest paid deduction: 

Total 

Investment interest per income concept 
Investment interest exceeding investment 
income per concept 


249 
109 

34 


Taxes paid deduction 


t 






Medical and dental expense deduction , 
Net casualty or ttieft loss deduction 
Miscellaneous deductions 

Deduction equivalent of: 


4 

14 
5 


Foreign tax credit . . 






t 


Investment credit 

Tax preferences excluded from adjusted 
gross income 


t 




Returns witti expanded income $200,000 or more 


Type of deduction or credit 


TotaJ 


No deduction 
or credit 


Under 10% 


10% under 
20% 


20% under 

30% 


30% under 

40% 


40% under 
50% 


50% under 
60% 


60% under 
70% 


70% under 
100% 


100% or 
more 




(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 




454 

454 
454 

454 

454 
454 
454 
454 
454 

454 
454 
454 
454 

454 


195 

227 
219 

371 

201 
219 
432 
435 
239 

362 
454 
364 
214 

451 


87 

108 
146 

11 

207 
188 

7 

180 

2 

3 
100 

1 


3 

7 
24 

5 

31 
13 

1 

10 

1 

12 
1 


4 

7 
12 

2 

2 
5 

1 
1 
5 

2 

1 
1 


2 

6 
6 

5 

6 
5 
4 

1 
85 

3 


4 

4 
5 

1 

2 

7 

2 

3 

98 


3 

2 

7 

2 

1 
S 
3 

2 

1 
6 


2 

5 
2 

5 
2 

1 


27 

40 
12 

21 

3 
6 
4 
3 
11 

1 
13 


127 


Interest paid deduction: 

Total 

Investment interest per income concept , 
Investment interest exceeding investment 


48 

21 

31 


Taxes paid deduction . . , 


1 


Contributions deduction 


4 


Medical and dental expense deduction .... 

Net casualty or thiett loss deduction 

Miscellaneous deductions 


2 

13 

5 


Deduction equivalent of: 
Total credits 






_ 


Business credit 


85 




6 


Tax preferences excluded from adjusted 
gross income 





fOata deleted lo avoid disclosure of mtormation tor speofic laxpayers Deleted data are included m the appropnale lotals 



116 



Individual Returns/1985 



Table 11— Returns With and Without Total Income Tax: Number of Returns and Percents Classified by Effective Tax 
Rate and by Size of Income Under Alternative Concepts 

(All figures are estimates based on samples) 



Effective Jax Rate 



Size of adjusted gross income 



Numtier of 
returns 



Percent ot 
total 



Under $50,000 



Numtjer ot returns 



Percent of 
total 



(50.000 under $100,000 



Numtier of 
returns 



Percent of 
total 



StOO.OOOor more 



Numt)er of 
returns 



Percent of 
total 



$200,000 Of more 



Numtier of 
returns 



Percent of 
total 



(t| 



(2) 



(3) 



W 



(5) 



(61 



(7) 



(8) 



(9) 



ItOI 



All returns 

Returns without total income tax 
Returns witn total income tax , . 
Effective tax rate 

Under 5 percent 

5 under 10 percent 

10 under 15 percent 

15 under 20 percent 

20 under 25 percent 

25 under 30 percent 

30 under 35 percent 

35 under 40 percent 

40 under 45 percent 

45 under 50 percent ....... 

50 under 60 percent 

60 under 70 percent 

70 under 80 percent 

80 percent or more 



101,660,287 

17.312.884 
84.347.403 

15,705.116 

29.248.767 

26.268.188 

9.674.061 

2,294,124 

683,587 

255,858 

126,810 

48.358 

13.556 

6,406 

6,614 

2,518 

13,440 



100.0 

170 
83.0 

15.4 

28 8 

258 

95 

2,3 

07 

03 



( 

( 

( 

( 

( 

( 



93,562,375 

17,292,405 
76,269,970 

15,603,206 

28,853,855 

24,558,459 

6,614,103 

587.358 

31.611 

4.953 

3.308 

865 

805 

738 

3.263 

594 

6.852 



100.0 

185 
81 5 

167 
30 8 
26 2 

7 1 
06 












6,892,046 

16.471 
6.875.577 

92.444 

369.040 

1.644,351 

2,914,049 

1,448.614 

335.375 

47.911 

9.299 

2.405 

1.016 

2.379 

2.043 

1.154 

5.497 



100.0 

02 
99 8 

1 3 

54 

23 9 

42 3 

21 

49 

07 



( 

( 

( 



909,357 

3.396 
905.961 

8.352 

23.585 

55.325 

128,289 

237.051 

271.238 

136.592 

34.522 

6,327 

1,514 

1,317 

604 

539 

706 



100.0 

04 
996 

09 
26 
6 1 
14 1 
26 1 
29 8 
150 
38 
07 
02 
1 
01 
1 
01 



296,507 

612 
295.895 

1,114 

2,287 

10,053 

17,620 

21,101 

45,363 

66.402 

79.681 

38.761 

10.221 

1.972 

704 

231 

385 



100.0 

0.2 
99.8 

04 

08 

3,4 

5.9 

7,1 

153 

224 

26.9 

13.1 

34 

07 

02 

01 

01 



Effective Tax Rate 



Size ot expa/Kled income 



Numtier of 
returns 



Percent of 
total 



Under $50,000 



Number of returns 



Percent of 
total 



$50,000 under $100,000 



Number of 
returns 



Percent o( 
total 



$100,000 or mofe 



Numtier of 
returns 



Percent of 
lotal 



$200,000 Of more 



Number of 
returns 



Percent of 
total 



All returns 

Returns wiltiout total income tax 
Returns witti total income tax . . . 
Effective tax rate 

Under 5 percent 

5 under 10 percent .... 

10 under 15 percent 

15 under 20 percent 

20 under 25 percent 

25 under 30 percent 

30 under 35 percent .... 

35 under 40 percent 

40 under 45 percent 

45 under 50 percent 

50 under 60 percent 

60 under 70 percent 

70 under 80 percent 

80 percent or more 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



101,660,287 

17.312.884 
84,347.403 

15,886.870 

29.331.444 

26.233.247 

9.798.817 

2.213,855 

555.510 

212,669 

74,465 

21.650 

4.738 

1.694 

4.023 

332 

8.089 



100.0 

170 
83,0 

15 6 

289 

258 

9,6 

22 

0.5 

02 

0. 

( 

( 

( 

( 

( 

( 



93,379,185 

17,291,930 
76,087,255 

15,747,676 

28,793,673 

24.343.133 

6.621.688 

543.106 

21.297 

4.040 

3.323 

1 
2 

2,188 
1 

7,127 



100.0 

185 
81 5 

169 
30 8 
26 

7 




6,900,782 

18,178 
6,882.604 

130.390 

502.523 

1.707.253 

2,871,200 

1,370.269 

261.199. 

31.111 

3.135 

1.006 

1.258 

1.248 

1.338 

2 

672 



100.0 

03 
99 7 

1 9 

73 

24 7 

41 6 

199 

38 

05 



1.009,980 

2.163 
1.007,817 

8.161 

32,737 

161.136 

202.157 

248.375 

228.373 

102.718 

20,744 

2,037 

459 

110 

422 

172 

216 



100.0 

02 
998 

08 

32 

160 

200 

246 

22 6 

102 

2,1 

02 



370,340 

613 
369,727 

643 

2,511 

21,725 

103,772 

52,105 

44,641 

74,800 

47.263 

18.607 

3.020 

334 

75 

157 

74 



100.0 

02 
998 

02 

07 

59 

280 

14.1 

12.1 

20.2 

12.8 

50 

08 

0.1 

{) 







( ) Less than 05 percent 

NOTE Deiail may nol add to total iDecause ol rounding 



Individual Returns/1985 

Table 12— Returns With and Without Modified Total Income Tax: Number of Returns and Percents Classified by 
Effective Tax Rate and by Size of Income Under Alternative Concepts 

(All figures are estimates based on samples) 



117 



Eflective Tax Rate 



Size of adjusted gross income 



Numtjer of 
retiims 



Percent of 
total 



Under $50,000 



Number of 
returns 



Percent of 
totaj 



$50,000 under $100,000 



Numtier of 
returns 



Percent of 
total 



$100,000 or more 



Numtier of 
returns 



Percent of 
total 



$200,000 or more 



Number of 
returns 



Percent of 
total 



(1) 



|2) 



(3) 



(■1) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



All returns 

Returns without modified total income tax 
Returns witti modified total income tax 
Effective tax rate 

Under 5 percent 

5 under 10 percent 

10 under 15 percent 

15 under 20 percent 

20 under 25 percent 

25 under 30 percent 

30 under 35 percent 

35 under 40 percent 

40 unde' 45 percent 

45 under 50 percent 

50 under 60 percent 

60 under 70 percent 

70 under 80 percent 

80 percent or more 



101,660,287 

17.289.316 
84.370.971 

15.681.642 

29.248.730 

26.283.039 

9.678.322 

2.304.756 

691.988 

260.201 

131.149 

48.463 

13.692 

6.412 

6.618 

2.519 

13,440 



100.0 

17.0 
830 

154 

28 8 

259 

95 

23 

0.7 

0.3 



( 

( 

( 

( 

( 

( 



93,562,375 

17.271.148 
76.291.227 

15.590.404 

28.858.131 

24.577.601 

6,624.744 

587.358 

31.611 

4.953 

3.308 

865 

805 

738 

3.263 

594 

6.852 



100.0 

185 
81.5 

167 

308 

26.3 

7.1 

0.6 





() 










6,892,048 

14.331 
6.877.717 

83.942 

364.763 

1.644.347 

2.911.938 

1.465.648 

335.375 

47.911 

d.^99 

2.405 

1.016 

2.378 

2.044 

1.154 

5.497 



100.0 

02 
99 8 

12 

53 

23,9 

42.3 

21,3 

4,9 

07 





909,357 

3.395 
905.962 

6.212 

23.584 

51 .072 

128.289 

228.550 

279.653 

140.932 

36.660 

6.330 

1,514 

1.317 

604 

539 

706 



100.0 

04 
996 

07 
26 
5.6 
14 1 
25.1 
30 8 
155 
40 
0,7 
0.2 
1 
1 
1 
01 



296,507 

442 
296.065 

1.084 

2.252 

10.019 

13,351 

23,200 

45,349 

66,405 

81 ,882 

38,863 

10,357 

1,979 

707 

232 

385 



100.0 

1 
999 

0.4 
08 
34 
45 
7.8 
15,3 
22,4 
276 
13,1 
35 
0,7 
02 
0.1 
01 



Size of expanded income 



Effective Tax Rate 



Numt)er of 
returns 



Percent of 
total 



Under S50.000 



Number of 
returns 



Percent of 
total 



$50,000 under $100,000 



Numtwr of 
returns 



Percent of 
total 



$100,000 or more 



Number of 
returns 



Percent of 
total 



$200,000 or more 



Number of 
returns 



Percent of 
total 



(111 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



All returns 

Returns witfioul modified total income tax , 
Returns witfi modified total income tax . 
Effective tax rate 

Under 5 percent 

5 under 10 percent 

10 under 15 percent 

1 5 under 20 percent 

20 under 25 percent 

25 under 30 percent 

30 under 35 percent 

35 under 40 percent 

40 under 45 percent 

45 under 50 percent 

50 under 60 percent 

60 under 70 percent 

70 under 80 percent 

80 percent or more 



101,660,287 

17.289.316 
84.370.971 

15.854.860 

29.337.825 

26.252.340 

9.796.662 

2.237.291 

555.508 

216.951 

78.815 

21.763 

4.817 

1.695 

4,023 

332 

8.089 



100.0 

170 
830 

156 
289 
25 8 
9.6 
22 
05 
02 




93,379,185 

17,270,673 
76,108,512 

15,732,735 

28,797,975 

24,366,527 

6,625,939 

547,357 

21,297 

4,040 

3,323 

1 

2 

2,188 

1 
7,127 



100.0 

185 
81 5 

168 

30 8 

26 1 

7 1 

06 
















6,900,782 

16,037 
6,884,745 

115,499 

504,635 

1,707,251 

2,864,837 

1 ,391 ,554 

261,199 

31,111 

3,135 

1,006 

1,258 

1,248 

1.338 

2 

672 



100.0 

02 
99 8 

1 7 

73 

247 

41 5 

20 2 

38 

05 



1,009,980 

2.152 
1 .007.828 

6.022 

32.737 

156.886 

202.156 

248.374 

228.374 

106.972 

22.887 

2.041 

459 

110 

422 

172 

216 



100.0 

02 
998 

06 

32 

155 

20 

246 

22 6 

106 

23 

02 

( 

( 

( 

( 

( 



370,340 

454 
369.886 

604 

2.478 

21 .676 

103,730 

50,006 

44,638 

74,828 

49,470 

18,716 

3,099 

335 

75 

157 

74 



100.0 

0.1 
99.9 

02 

07 

59 

28,0 

13,5 

121 

202 

13,4 

51 

0,8 

0,1 









( ) Less than 05 percent 

NOTE. Detail may rrol add lo total because o( rounding 



Section 4 



Explanation of Terms 



Explanation of terms are designed to aid the 
user in interpreting the statistical content 
of this report and should not be construed as 
interpretations of the Internal Revenue (IR) 
Code or related regulations, procedures, or 
policies. Code sections cited were those in 
effect for 1985. 

Most of the definitions and explanations 
supplied in this section relate to column or 
stub titles used in one or more tables in this 
report. Some provide background or limita- 
tions to such titles. Therefore, explanations 
are written to provide information necessary 
to interpret the statistical tables to which 
they relate. Definitions marked with the 
symbol (#) are either new or modified defini- 
tions reflecting changes in the law or in 
Statistics of Income processing. 

Section 5, 1985 Forms and Instructions, 
provides further information about many of the 
items in this report. The terms used in 
Section 4 differ substantially from those 
applicable to the remainder of the report and 
are defined separately in that section. 

Additional Tax for Tax Preferences 

Additional Tax for tax preferences is the 
sum of alternative minimum tax plus deferred 
minimum tax. Although the requirement to pay 
the minimum tax ended in Tax Year 1982, tax- 
payers with a net operating loss might have 
been able to defer payment of minimum tax 
until Tax Year 1985. (See "Alternative 
Minimum Tax" . ) 

Adjusted Gross Income Less Deficit 

The broadest definition of gross income is 
all income from whatever source derived, in- 
cluding (but not limited to) the following: 



services, including 
fringe benefits, and 



Compensation for 
fees, commissions- 
similar items; 
Gross income derived from business; 
Gains derived from dealings in property; 
Interest, rents, and royalties; 
Dividends; 

Alimony and separate maintenance pay- 
ments; 

Annuities and pensions; 
Income from life insurance and endowment 
contracts; 
Income from discharge of indebtedness; 



Distributive share of partnership gross 

income; 

Income from an interest in an estate or 

trust; 

Aid to families with dependent children; 

Prizes and awards; 

Income from an interest in en estate or 

trust; 

Social security payments; and 

Unemployment compensations. 

Some items are specifically excluded 
(completely or partially) from gross income 
for income tax purposes. 
In particular: 

Accident and health insurance proceeds, 
"Black Lung" benefits, and casualty 
insurance proceeds; 
Child support payments; 
Cost-of-living allowances paid to U.S. 
Government employees stationed outside 
the U.S.; 

Employment agency fees paid directly by 
the taxpayer's employer and relocation 
payments; 

Federal Employees' Compensation Act pay- 
ments; 

Gifts, bequests, or inheritances; 
Life insurance proceeds, and certain 
social security benefits; 
Meals and lodging provided by the 
employer for the employees' benefit; 
Military allowances and payments to 
dependents of military personnel; 
Payments to a beneficiary of a deceased 
employee; 

Payments to reduce the cost of winter 
energy consumption; 

Railroad Retirement Act pensions and 
railroad retirement lump sum payments; 
Rental allowance of members of the 
clergy; 

Scholarship and fellowship grants; 
Certain veteran's benefits; 
Workman's compensation; 
Interest on state or local bonds; 
Mustering out benefits; 
Foster care receipts; and 
Employer provided benefits including in- 
surance and pension payments. 

Gross income is further reduced by exclud- 
able portions of items reported on Form 1040 
to arrive at "Total Income" (line 23). 

119 



120 



Individual Returns/1985 



Following is a list of such exclusions: 

Ordinary and necessary expenses of 
operating a farm or business: 
Expense deductions attributable to rents 
and royalties, and net adjustment for 
windfall profit tax withheld; 
Expenses of outside salespersons attrib- 
utable to a trade or business carried on 
by the taxpayer; 

Depreciation deduction allowed life ten- 
ants and income beneficiaries of prop- 
erty held in trust; 

Deductible losses from sales of capital 
assets and other property; 
Excludable portion of the excess of net 
long-term capital gain over net short- 
term capital loss; 

Business net operating loss deductions.; 
Exclusion of the ordinary income portion 
(in contrast to the amount treated as 
long-term capital gain) of the taxable 
amount of a lump-sum distribution from a 
qualified pension or retirement plan, 
taxed separately from other sources of 
income at the taxpayer's election; 
Limited exclusion of unemployment com- 
pensation; 

Limited exclusion of railroad retirement 
pension income; 

Limited exclusion of social security 
benefits; 

Exclusion of the portion of pension 
payments that represents a return of the 
employee's cost for the plan; 
Limited exclusion of qualified foreign 
earned income; 

One-time exclusion of gain from sale of 
principal residence by individuals who 
are 55 years or older; 
Certain reduced uniformed services re- 
tirement pay; 

Employer contributions to simplified em- 
ployee pension plans; and 
Exclusion of domestic dividends. 

From Total Income (line 23 on Form 1040) the 
following statutory adjustments are subtracted 
to arrive at Adjusted Gross Income: 

Employee business and moving expenses; 
Contributions to a self-employed retire- 
ment fund ("Keogh Plan") by the self- 
employed, and to individual retirement 
arrangements (IRA's) by employees or 
self-employed persons; 
Forfeited interest penalties, incurred 
by persons who made premature with- 
drawals of funds from time savings 
accounts; 
Alimony payments; 

Forestation/reforestation expenses; 
Deduction for two-earner married couples; 
The foreign housing exclusion; and 
Repayments of supplemental unemployment 
compensation received under the Trade 
Act of 1974. 



A deficit occurs if the allowable exclusions 
and deductions exceed gross income. 

Adjustments 

See "Statutory Adjustments." 

Advance Earned Income Credit Payments 

Taxpayers who believed they would be 
eligible for the earned income credit at the 
end of the year could receive the credit from 
their employees as an additional payment in 
their paychecks during the year. Those 
payments were then shown on the tax return, 
where they became either an increase to 
balance due or a reduction of overpayment. 
(See also "All Other Taxes.") 

Age 65 or Over 

The presence of the additional exemption 
allowed taxpayers age 65 or over was used as 
the basis of this classification. In the case 
of joint returns of husbands and wives, the 
return was considered a return of a taxpayer 
age 65 or over, regardless of whether one or 
two exemptions were claimed. 

Al imony 

Payments received as alimony or separate 
maintenance were income to the person 
receiving them and an adjustment to gross 
income for the person paying them if the 
payments were: 

(1) required under the terms of a decree of 
divorce or separate maintenance, or a 
written instrument incident to that 
decree; 

(2) paid in discharge of a legal obligation 
based on the marital relationship; or 

(3) paid after the decree and on a periodic 
basis. 

All Other Taxes 

For purposes of this report, this amount 
represents the sum of the self -employment tax, 
tax from recomputing prior-year investment 
credit, social security taxes on tip income, 
any penalty taxes on individual retirement 
arrangements (IRA's), and other unspecified 
taxes. This was in contrast to the "other 
taxes" portion of the Form 1040 itself, which 
was composed of the taxes listed above plus 
the minimum tax carryover, alternative minimum 
tax, the advance earned income credit payments 
received, uncollected tax on tips, excess 
golden parachute payments, and section 72 
penalty taxes. Alternative minimum tax is 
tabulated in this report as part of "total 
income tax" and serves as part of the 
requirements for determining the taxable or 



Individual Returns/1985 



121 



nontaxable classification of a return. Advance 
earned income credit payments are shown as a 
separate item in computing total tax liabil- 
ity, balance due, or refund. (See also 
"Taxable and Nontaxable Returns" and "Total 
Income Tax" . ) 

Alternative Minimum Tax 

The IR Code provides for special treatment 
of some kinds of income and allows special 
deductions for some kinds of expenses. So 
that individual taxpayers who benefit from 
these provisions will pay at least a minimum 
amount of tax, a special tax for individual 
taxpayers was in effect -- the alternative 
minimum tax. 

The alternative minimum tax was levied on 
benefits received in the form of deductions, 
and exclusions which reduced the effective tax 
rate. These benefits are known as "alterna- 
tive minimum tax preferences" or "alternative 
minimum tax preference items" because they 
result from the preferential treatment given 
those items in the tax law. 

The alternative minimum tax was computed by 
reducing alternative minimum taxable income 
(see definition below) by an exemption amount 
determined by filing status. If the return 
was filed jointly by a married couple or a 
surviving spouse, the amount was $40,000. The 
amount for single or head of household tax- 
payers was $30,000. For married couples 
filing separately, the amount was $20,000. 

If the amount in excess of the exemption was 
greater than zero, it was multiplied by 20 
percent, the alternative minimum tax rate. 
The residual amount of tax was reduced by 
"income tax after credits", excluding 
"additional taxes" (as reported on Form 
1040). For taxpayers claiming a foreign tax 
credit, the amount of residual alternative 
minimum tax over additional taxes could be 
further reduced by the foreign tax credit. 
The amount that the alternative minimum tax 
was reduced by the foreign tax credit was 
computed by special rules and generally was 
limited to the proportion of alternative 
minimum income attributable to foreign sources 
compared to the total amount of alternative 
minimum taxable income. 

Alternative Minimum Taxable Income 

Alternative minimum taxable income was 
defined as adjusted gross income including any 
net operating losses plus the sum of the 
alternative minimum tax preference items 
(defined below) less the following: 

(1) alternative tax net operating loss; 

(2) alternative minimum tax itemized 
deductions; 

(3) the amount of the alcohol fuel credit; 
and 



(4) accumulated distributions made from a 
trust. 

Alternative Minimum Tax Preferences 

Because some income and deductions were 
given special treatment under the IR Code, 
many taxpayers would pay little or no tax if 
It were not for the alternative minimum tax. 
Below are the items that were tax preferences 
because they were given "preferential" 
treatment in the form of deductions, lower tax 
rates, and exclusion from tax: 

(1) Dividend Exclusion --This is the portion 
of ordinary dividends not included in 
taxable income, 

(2) Capital Gains Deduction --This is the 60 
percent deduction amount for net 
long-term capital gains excluding any 
long-term gains from the sale of a 
principal home, 

(3) Incentive Stock Options --This amount is 
the difference between the fair market 
value of stock bought under an incentive 
stock option and the price paid for the 
stock, 

(4) Accelerated Depreciation on Real Prop - 
erty --This amount represents the 
depreciation or amortization taken 
during the year on real property less 
the depreciation that would have been 
taken under the straight-line method, 

( 5) Accelerated Depreciation on Leased Per - 
sonal Property --This amount represents 
the depreciation or amortization taken 
during the year on leased personal 
property less the depreciation or amor- 
tization that would have been taken 
under the straight-line method, 

(6) Amortization of Certified Pollution Con - 
trol Faci li ties --This amount represents 
the amortization deduction for a cert- 
ified pollution control facility less 
the depreciation deduction normally 
al lowed, 

(7) Depletion --This amount is the depletion 
deduction for the year in excess of the 
adjusted basis in the property at the 
end of the year, 

(8) Intangible Drilling and Development 
Costs --This is the "excess deduction 
amount" for intangible drilling and 
development costs for oil, gas, or 
geothermal wells (figured separately) 
when the deduction is more than the 
taxpayer's net income from the same 
items. The "excess deduction amount" is 
the excess of the allowable deduction 
for such costs (excluding those for 



122 



Individual Returns/1985 



drilling a nonproductive well) over the 
allowable deduction, had such costs been 
capitalized and amortized over a 120 
month period, 

(9) Mining Exploration and Development 
Costs --This is the amount allowed for 
current-year mining exploration and 
development costs less the deduction 
that would have been amortized over a 
10-year period, 

(10) Circulation and Research and Experi - 
mental Expenditures- -Thi"s fs FRe amount 
liy wh i c h tHe current year deduction 
allowable for circulation costs (of 
newspapers, magazines, and other 
periodicals) and research and experi- 
mental expenditures exceeds the amount- 
that would have been amortized over a 
3-year period for circulation costs anH 
a 10-year period for research and exper- 
imental expenditures, and 

( 11 ) Reserves for Losses on Bad Debts of 
Financial Institutions --This amount was 
the excess of additional reserves for 
bad debts less the amount that would 
have been allowed based on actual loss 
experience. 

Business or Profession Net Income or Loss 

This source of income was reported by 
individuals who were sole proprietors of a 
nonfarm business or self-employed members of a 
profession. A sole proprietorship is the 
simplest form of business organization. The 
business has no existence apart from its 
owner. Its liabilities are the personal 
liabilities of its owner. The taxpayer's 
interest in the sole proprietorship ends with 
its dissolution or the taxpayer's death. 

When there were two or more sole propri- 
etorships operated by the same taxpayer(s), 
the single amount of profit or loss included 
in adjusted gross income represented the com- 
bined profit and loss from all business 
activities. The proprietor was required to 
exclude investment income from business pi^o- 
fits and to include it, instead, with the 
various types of investment income for w'lich 
separate provision was made on the individual 
income tax return. 

Business costs and expenses were deductible 
from gross receipts or gross sales in arriving 
at net profit or loss. Compensation of the 
proprietor was taxable income and, therefore, 
not allowed as a business deduction in 
computing net profit. The deduction of net 
operating losses from other years was not 
considered a business expense, but was offset, 
instead, against "other income" on the 
proprietor's income tax return. 

Information on sole proprietorships, 
business receipts and expenditures can be 



found in the annual summer issue of the 
Statistics of Income Bulletin . 

Capital Assets 

See "Sales of Capital Assets Net Gsin or 
Loss." 

Capital Gain Distributions Reported c" Form 
TMU ' 

These distributions included the following: 

(1) Long-term capital gains credited or 
distributed to individual taxpayers by 
regulated investment companies and 
mutual funds. Gains credited but not 
distributed were reported as income, and 

(2) Long-term capital gains distributer, by 
real estate investment trusts. 

Normally, taxpayers would have rep^^ted 
these distributions on the supporting schedule 
used for this type of income (Schedule 0, 
Capital Gains and Losses. However, if the 
taxpayers did not need Schedule D to report 
any other gains or losses, they then entered 
40 percent of the capital gain distributions 
directly on line 14, Form 1040. 

For purposes of this report, "capital gain 
distributions reported on Form 1040" are 
tabulated as part of "sales of capital assets" 
and are reflected in the long-term capital 
gain and loss and net capital gain and loss 
data. (See also "Sales of Capital Assets Net 
Gain or Loss.") 

Capital Gains and Losses 

See "Sales of Capital Assets Net Gain or 
Loss." 

Casualty or Theft Loss, Nonbusiness 

Nonbusiness casualty and theft losses were 
deductible from adjusted gross income to the 
extent that the nonreimbursable net loss for 
each such casualty or theft exceeded $10U. and 
the combined amount for all net losses during 
the year exceeded 10 percent of adjusted ai^oss 
income. A theft was considered to be the 
unlawful taking and removing of money or 
property with the intent of depriving the 
owner of its use. A casualty was defined as a 
complete or partial destruction of property 
resulting from an identifiable event of a 
sudden, unexpected, or unusual nature, such as 
a fire or storm. 

For 1985, casualty and theft gains and 
losses were required to be netted. Net gains 
were realized if total reimbursements (such as 
insurance payments) exceeded total cost or 
fair market value for the items. Such net 
gains were required to be treated as capital 
gains and reported on Schedule D. Depending 



Individual Returns/1985 



123 



on the holding period for the lost asset, the 
net gains reported on Schedule D were treated 
as either short or long-term capital gains. 

Child Care Credit 

This credit was claimed by taxpayers who 
incurred expenses for the care of dependent 
children under age 15 or disabled dependents 
while these taxpayers were working. Quali- 
fying expenses included those for services 
performed within the home by nondependent 
babysitters, maids, or cooks. Expenditures 
paid for the care of children under the age of 
15 or any other qualified individuals for 
out-of-home non-institutional care qualified, 
for the child care credit. 

The maximum amount of employment-re'' ated 
expenses to which the credit could be applied 
was the lesser of earned income or $2,400 if 
one qualifying child or dependent was involved 
and the lesser of earned income or $4,800 if 
more than one dependent was involved. The 
credit was equal to 30 percent of employ- 
ment-related expenses for taxpayers with 
adjusted gross income of $10,000 or less. The 
credit was reduced by one percent for each 
$2,000 increment of adjusted gross income in 
excess of $10,000 up to $28,000. The credit 
remained at 20 percent of expenses for indi- 
viduals with adjusted gross income of $28,000 
or more. 

The amount of the credit which could be 
claimed was limited to income tax before 
credits and any excess was not refundable. 

Contributions Deduction for Itemizers 

Contributions deductible on Form 1040 as an 
itemized deduction from adjusted gross income 
included gifts in the form of cash or property 
to: 



(1) the United States, 
government for 
purposes; 



a State, or a local 
exclusively public 



(2) organizations created in the United 
States or its possessions or under the 
law of the United States and operated 
exclusively for: 

(a) religious purposes, 

(b) charitable purposes, 

(c) scientific purposes, 

(d) 1 iterary purposes, 

(e) educational purposes, 

(f) fostering national or international 
amateur sports competition, or 

(g) preventing cruelty to children or 
animals ; 



[3) nonprofit cemetery companies owned and 
operated exclusively for the benefit of 
thei r members; 



(4) organizations of war veterans or their 
auxi 1 iaries; 

(5) domestic fraternal societies operating 
under the 'lodge system if the contri- 
butions were used exclusively for 
religious, charitable, scientific, 
literary, or educational purposes, or 
for the prevention of cruelty to 
children or animals; 

(6) nonprofit volunteer fire company; and 

(7) a nonprofit day care center. 

Some out-of-pocket unreimbursable expenses 
that the taxpayer paid to do volunteer work 
for such organizations were also deductible. 
Individuals who were members of a partnership 
could also include in their contributions 
deductions their pro-rata share of partnership 
contributions. 

In general, a deduction was allowed for all 
contributions up to 50 percent of adjusted 
gross income. Contributions to organizations 
which used the proceeds for external activ- 
ities such as clinic health care or camps for 
children were limited to the 50 percent 
ceiling, but contributions to organizations 
which used the proceeds primarily to operate 
the organization were limited to the 30 per- 
cent ceiling. Contributions that you made for 
maintaining veterans organizations, fraternal 
societies, and nonprofit cemeteries were 
limited to 30 percent of your adjusted gross 
income. A 30 percent limit also applies to 
contributions of certain capital gain property 
to those organizations for which the 50 per- 
cent limit applies. There is a 20 percent of 
adjusted gross income limit that applies to 
gifts of long-term capital gain appreciated 
property contributed to specific organiza- 
tions. Contributions exceeding any of the 
three limitations could be carried over and 
deducted in the next 5 years. Therefore, in 
addition to contributions made in 1985, the 
statistics also include amounts carried over 
from 1980-1984 that were within the current 
year's percentage limitations. 

Cash contributions to a single organization 
of more than $3,000 were reported separately 
from other cash contributions, and these data 
are shown separately in Table 2.1. 

Contributions Deduction for Nonitemizers (#) 

Taxpayers who did not itemize tneir 
deductions were still able to benefit from tax 
law provisions for charitable contributions. 
The criteria which determined the deduction of 
charitable contributions was the same for non- 
itemizing as well as itemizing taxpayers. 
However, only one-half of the qualified 
reported charitable contributions were deduct- 
ible for Tax Year 1985 for nonitemizing 
taxpayers. 



124 



Individual Returns/1985 



Credit for Tax on Certain Gasoline, Fuel 



and 



Oil (*) 

This was a credit allowed in full or in 
stated amounts for Federal excise taxes paid 
on gasoline, special fuels, and lubricating 
oil when the fuel oil was used for: (1) 
farming purposes, (2) operation of public 
passenger land transportation services (taxi- 
cab operators of qualified taxicabs), (3) 
operation of inter-city, local, or school 
buses, (4) non-highway purposes of a trade or 
business, and (5) operation of qualified 
diesel-powered highway vehicles. These taxes 
could be applied as a credit to reduce total 
tax liability when the individual return was 
filed (with any amount in excess of total tax 
liability refunded) or refunded during the 
taxable year if the credit for any fuel 
category or any lubricating oil in any of the 
first three quarters of the year was at least 
$1,000. A one-time credit (or refund) was 
allowed to the purchaser of a new qualified 
diesel-powered highway vehicle after January 1, 
1985. The credit amount was $198 for a truck 
or van and $102 for any other vehicle and any 
such credit reduced the basis of the vehicle. 

Credit for the Elderly and Permanently and 
Totally Disabled 

A credit for the elderly and permanently and 
totally disabled was available to taxpayers 
age 65 or older (within certain income 
and to those taxpayers under age 
with a permanent and total 
and who had received taxa'^le 
a public or private employer 
lity. An individual was 
and totally disabled if 



limitations) 

65, retired 

disability, 

income from 

because of that disabi 

considered permanently 



he or she was medically determined to be 
"unable to engage in any substantial gaiifu! 
activity because of a physical or mental 
impairment which could result in death or last 
12 continuous months or more." 

Individuals, age 65 or older, determined the 
base amount of income on which to figure the 
credit from an allowable amount of income 
classified by filing status and age. The 
classifications were grouped as follows: 



Permanently and totally disabled individuals 
under age 65, determined the base amount on 
which to figure the credit as the lesser of 
the allowable amount (defined above) or 
taxable disability income. The base amount, 
for both qualifying groups was further reduced 
by the sum of nontaxable social security 
benefits, railroad retirement and veterans 
pensions, and other nontaxable pensions plus 
one-half of adjusted gross income in excess of 
an additional exclusion amount which was also 
classified by filing status and age. Lastly, 
the actual credit was computed as 15 percent 
of this amount. 

The amount of the credit that could be 
claimed was limited to total income tax and 
any excess was not refundable. 

Credit from Regulated Investment Companies 

Taxpayers were instructed to include in 
gross income any amounts which were allocated 
to them as capital gain dividends from 
regulated investment companies, even if they 
were not actually received. If investment 
companies paid tax on the capital gain, 
taxpayers were entitled to claim a refundable 
credit for their proportionate share of the 
tax. 

This refundable credit was reported on line 
63 of Form 1040 for Tax Year 1985; however the 
following credits were also included as credit 
from regulated investment companies in SOI 
data: 



(a) 

(b) 
(c) 

(d) 

(e) 

(f) 

(g) 



insurance 



by 



the excess hospita 
benefits tax credit, 
the throwback credit, 
the credit for tax withheld 
Canadian withholding agents, 
repayments under renegotiations 
of government contracts, 
repayments under "Claim-of-Right 
Doctrine," 

the credit for interest from tax- 
free Covenent bonds, and 
the credit for tax withheld at 
source. 



Credit on 1986 Estimated Tax 



Base Amount 



$5,000 



$7,500 



$3,750 



Fi ling Status 

Single and 65 or over or 
disabled; married filing 
jointly with only one 
spouse either 65 or over 
or retired on disability. 

Married filing jointly 
with both spouses either 
65 or over or retired on 
disabi 1 ity, and 

Married filing separately 
either 65 or over or 
retired on disability. 



This credit was the part of the overpayment 
of 1985 tax which taxpayers specifically 
requested to be credited to their estimated 
tax for 1986. (See also "Overpayment" and 
"Estimated Tax Payments.") 

Deduction for Working Married Couples 

Married taxpayers who filed a joint return 
and who both worked qualified for a deduc- 
tion. The maximum amount eligible for deduc- 
tion was 10 percent of $30,000. The deduction 
was computed as 10 percent of qualified earned 
income of the lower earning spouse. Qualified 
earned income was equal to the sum of salaries 
and wages and other earned income, plus self- 



Individual Returns/1985 



125 



employment income, less the following adjust- 
ments: employee business expenses, payments 
to an IRA, payments to a Keogh plan, and 
repayments of supplemental unemployment bene- 
fits. Married taxpayers who filed Form 2555 
(Foreign Earned Income) to exclude any income 
from tax or deduct certain housing costs; or 
who filed Form 4563 (Exclusion of Income From 
Sources In United States Possessions) to 
exclude income from tax, were not eligible 
for the deduction. 

Dividend Exclusion 

Taxpayers could exclude up to $100 ($200 on 
a joint return) of eligible dividends from 
adjusted gross income. For an explanation of 
eligible dividends, see "Domestic and Foreign 
Dividends Received." 



Dividends in Adjusted Gross Income 

Total domestic and foreign dividends less 
the dividend exclusion equaled dividends in 
adjusted gross income. (See also "Domestic 
and Foreign Dividends Received" and "Dividend 
Exclusion.") 



Domestic and Foreign Dividends Received 

Domestic and foreign dividends received 
consisted of: 

(1) dividends eligible for the dividend 
exclusion, which were dividends 
received from domestic corporations 
either directly or indirectly (e.g., as 
a beneficiary of income from estates or 
trusts, or as a partner for the tax- 
payer's distributive share of partner- 
ship profits), and 

(2) dividends not eligible for the dividend 
exclusion, which were dividends 
received from foreign corporations, 
tax-exempt farmers' cooperatives, tax- 
exempt organizations, certain trusts 
that were in their final year, corpora- 
tions most of whose business was con- 
ducted in U.S. possessions, dividends 
from real estate investment trusts, and 
dividends from regulated investment 
companies. 

Domestic and foreign dividends did not 
include non-taxable distributions of stock or 
stock rights, returns of capital, or liquida- 
tion distributions. Taxpayers were also 
instructed to exclude so called dividends on 
deposits or withdrawable accounts in mutual 
savings banks, cooperative banks, savings and 
loan associations, and credit unions, which 
were to be treated as interest income; and 
patronage dividends declared by farmers' coop- 
eratives and other cooperative organizations. 



Taxpayers could choose, under a qualifying 
dividend reinvestment plan of a domestic 
public utility, to receive a dividend of 
common stock rather than cash, and could elect 
to exclude up to $750 per year ($1,500 on a 
joint return) of stock dividends. 

Earned Income Credit (#) 
I ■ ■ . ■ I ■ I ■ ■ ■ - 

This was a credit available to low-income 
workers who maintained a household and had a 
dependent child or children whom they claimed 
as exemptions. This credit was based on 
earned income, consisting of wages, salaries, 
and other employee compensation, plus net 
earnings from self-employment, and was 
intended to offset the impact of social 
security taxes on low-income individuals and 
to encourage them to obtain employment. 

The maximum credit was 11 percent of the 
first $5,000 of earned income, or $550, and 
was reduced by an amount equal to 12.5 percent 
of the taxpayer's adjusted gross income or 
earned income, whichever was larger, above 
$6,500. Thus at the $11,000 adjusted gross 
income level (or earned income level) the 
credit was eliminated. In addition, beginning 
with Tax Year 1985, taxpayers were required to 
reduce their earned income credit by the 
amount of their alternative minimum tax. 

Taxpayers were eligible to claim the earned 
income credit if: 



(1) 
(2) 

(3) 
(4) 



both AGI and earned 
than $11,000; 



income were less 



(5) 
(5) 



they maintained a household which was 
the principal place of abode for the 
taxpayer and a child or a descendant of 
the chi Id; 

they maintained their principal home in 
the United States; 

they did not exclude from gross income 
any amount of income earned from 
sources outside the United States or 
from sources within U.S. possessions, 
or claim a deduction for certain 
expenses of living abroad; 

they had a taxable year that repre- 
sented a full 12 months; and 

they filed a joint return if married. 



The earned income credit could result in a 
refund to the extent it was not used to offset 
income tax liability. Thus, even if individ- 
uals were not otherwise required to file 
returns, it was to their benefit to do so in 
order to claim the earned income credit. For 
purposes of this report, the earned income 
credit was divided into three parts: that used 
to offset income tax before credits (limited 
to the amount needed to reduce income tax 



126 



Individual Returns/1985 



after credits to zero); that used to offset 
all other taxes (limited to the amount needed 
to reduce total tax liability to zero); and 
the refundable portion (See also "Advance 
Earned Income Credit Payments.") 

Employee Business Expenses 

An employee was allowed a deduction in 
arriving at adjusted gross income for certain 
unreimbursed business expenses incurred in 
connection with any employment. These 
expenses were reported as an "adjustment" to 
income on the tax return and were separate 
from employee expenses treated as an itemized 
deduction. Expenses which qualified for the 
adjustment included: 

(1) cost of travel, meals, and lodging 
while away from home in the performance 
of services as an employee; 

(2) expenses to the extent covered by a 
reimbursement or expense allowance 
arrangement with the employer; 

(3) business transportation costs, other 
than commuting; and 

(4) outside salesperson's expenses of 
soliciting business for the employer. 

If employees accounted for deductible 
expenses to their employers, they were not 
required to report the reimbursement in 
income, except for any amount of reimbursement 
in excess of expenses. 

Certain expenses of employees, such as work 
clothes, union dues, and employment agency 
fees, were not deductible in the computation 
of adjusted gross income, but were deductible 
as itemized deductions in the computation of 
taxable income. These expenses were included 
in "miscellaneous itemized deductions." 

Estate or Trust Net Income or Loss 

This was the beneficiaries' share of 
fiduciary income (with the exception of the 
items described below which were reported 
separately) from any estate or trust. Income 
from estates or trusts included amounts 
required to be distributed and amounts cred- 
ited to beneficiaries' accounts from current- 
year fiduciary income, whether or not actually 
received, plus any other amounts which were 
properly paid, credited, or required to be 
distributed for that year. 

Also included was the beneficiaries' share 
of any accumulation distribution made in the 
current year by the fiduciary of a complex 
trust for income accumulated in prior tax 
years. Beneficiaries' share of these distri- 
butions was reduced by their share of deple- 
tion and depreciation deductions before 
reporting the net amount as part of adjusted 
gross income. 



Taxpayers excluded from estate or trust 
income their share of dividends and gains or 
losses from sales of capital assets and other 
property. Such, income (which made up the 
largest portion of income from an estate or 
trust) was included on the tax return on the 
separate lines provided for these income types 
and was not separately identified for the 
statistics. A loss from an estate or trust 
was allocated to the beneficiary only upon 
settlement or termination of an estate or 
trust which, for its last tax year, (a) still 
had a net operating loss carryover or a 
capital loss carryover, or (b) had deductions 
(other than those for exemptions and 
charitable contributions) in excess of gross 
income. 

If a return showed net income from one 
estate or, and a net loss from another, that 
return was tabulated in both the "total 
income" and "total loss" columns. The columns 
labeled "net income" and "net loss" represent 
the sum of all income and losses reported from 
all estates or trusts, i.e., the net amount, 
on a return-by-return basis. 

Estimated Tax Payments 

This figure represented the total of the 
amounts paid quarterly and reported on the 
1985 Declaration of Estimated Income Tax, Form 
1040ES. The amount reported included any 
credit which was applied against the estimated 
tax by reason of an overpayment of 1984 tax 
liability. Individuals were required to make 
estimated tax payments if their estimated tax 
for Tax Year 1985 exceeded $500 and they 
estimated that the total amount of income tax 
withheld would be less than 80 percent of 
their estimated 1985 tax, or 100 percent of 
their 1984 tax. 

Excess Itemized Deductions 

This deduction concept represented the 
amount by which total itemized deductions 
exceeded the zero bracket amount. Since the 
zero bracket amount was built into the tax 
tables and the tax rate schedules, only 
"excess itemized deductions" (and not "total 
itemized deductions") was used in the 
calculation of taxable income. (See also 
"Zero Bracket Amount.") 

Excess Social Security Taxes Withheld (#) 

If the total social security (PICA) and/or 
Railroad Retirement Act (RRTA) tax withheld 
was greater than $2,791.80 for 1985 ($2,532.60 
for 1984) because an employee worked for more 
than one employer, the excess could be taken 
as a credit toward payment of the employee's 
income tax. Any amount in excess of PICA or 
RRTA liability was refundable. In the case of 
a joint return, the credit was computed 
separately for each taxpayer. 



Individual Returns/1985 



127 



Exemptions (#) 

In the computation of taxable income, a 
$1,040 deduction was allowed for each 
exemption claimed. 

An exemption was allowed for each taxpayer 
shown on a return (on joint returns the 
husband and wife were each regarded as a 
taxpayer). If either husband or wife filed a 
separate return, the spouse's exemption could 
be claimed on that return only if that spouse 
did not file a return, had no gross income, 
and was not the dependent of another 
taxpayer. Additional exemptions were allowed 
for a taxpayer or spouse who were age 65 or 
over, bl ind, or both. 

Exemptions were also allowed for qualified 
dependents. In general, an individual 
qualified as a dependent if that person had 
gross income less than $1,040 ($1,040 or more 
if in category (2) below); received more than 
half of his or her support from the taxpayer, 
was related to the taxpayer (such as a son, 
daughter, or parent), or was a member of the 
household for the whole year; did not file a 
joint return with his or her spouse; and met 
certain citizenship requirements. 

The total number of exemptions shown in this 
report includes some duplication. This 
occurred in the case of: 



(1) dependents other than children who had 
gross income less than $1,040, but 
filed a return to obtain a refund of 
tax withheld on wages; 

(2) dependent children with unearned income 
of $1,040 or more (dividends, interest, 
capital gains, and the like); and 

(3) dependent children under 19 years of 
age or students regardless of age who 
either (a) were required to file a 
return because their gross income was 
$3,430 or more, or (b) had gross income 
of less than $3,430, all of it earned 
income, and filed a return only to 
obtain a refund of tax withheld on 
wages. 

In each of these instances individuals were 
counted twice, as taxpayers filing their own 
returns and as dependents on another tax- 
payer's return. 

Farm Net Income or Loss 

This source of income was reported by 
individuals who were sole proprietors of a 
farm. When there were two or more farms 
operated by the same taxpayer, the single 
amount of profit or loss included in adjusted 
gross income represented the combined profit 
and loss from all farming activities. 



Farm business costs and expenses were 
deductible from farm gross business receipts 
in arriving at farm net profit or loss. 
Excluded from farm net profit or loss were 
gains from certain sales of livestock and 
crops which qualified for capital gains 
treatment, as well as farm rental income. 
Gains from sales of livestock (other than 
poultry) qualified for capital gains treatment 
if the livestock had been held for 12 months 
or more (in the case of cattle or horses ac- 
quired after 1969 for 24 months or more), as 
long as livestock were held for breeding, 
dairying, or sporting purposes. Gains from 
sales of unharvested crops, when sold with the 
land on which they were growing, qualified for 
capital gains treatment if the land had been 
held for 12 months or more. For taxation 
purposes (and for purposes of this report), 
these types of income were included in long- 
term capital gains. On the other hand, farm 
rental income--that based on crops or live- 
stock produced solely by the tenant, without 
material participation of the landowner or 
sublessor in the operation or management of 
the farm--was included in rent net income or 
loss. 



Foreign Ea'"|"ied Income and Foreign Housing 
Exclusions (#) ' 

Taxpayers could exclude from gross income a 
certain amount of their foreign earned income 
and employer provided foreign housing expenses 
if their tax home was in a foreign country and 
they were ei ther: 

(1) a U.S. citizen and a bona fide resident 
of a foreign country or countries for 
an uninterrupted period that included a 
tax year, or 

(2) a U.S. citizen or resident alien who 
was physically present in a foreign 
country or countries for at least 330 
full days during any period of 12 
consecutive months. 



For 1985, qualified individuals continued to 
be limited to the lesser of an $80,000 
exclusion or their total foreign earned 
income. An individual who qualified under the 
bona fide residence test or physical presence 
test could also elect to exclude a portion of 
employer-provided foreign housing expenses. 
If the taxpayer elected to take both the 
foreign earned income and foreign housing 
exclusions, the total amount of both exclu- 
sions was limited to the taxpayer's total 
foreign earned income. 

The foreign earned income exclusion is not 
tabulated separately in SOI data, but is 
reported as a negative value in other income. 
(See "Other Income.") 



128 



Individual Returns/1985 



Foreign Housing Deduction 

Individuals qualifying for the exclusion of 
foreign earned income could deduct foreign 
housing amounts from gross income if their 
employer did not pay any of their housing 
costs or if they were self-employed. The 
housing deduction was limited to the amount 
that a taxpayer's foreign earned income 
exceeded the sum of their foreign housing 
exclusion and foreign earned income exclu- 
sion. Any excess housing expense could be 
carried over to the next year. 

Foreign Tax Credit 

Individuals who had paid income or excess 
profit taxes to a foreign country or U.S. 
possession or any political subdivision, 
agency, or instrumentality of the country or 
possession, could claim this credit against 
income taxes. (The taxpayer had the option of 
reporting foreign taxes paid as an itemized 
deduction.) The credit was for the income and 
profits taxes paid and included the taxpayer's 
share of such taxes paid through partnerships, 
regulated investment companies, and fiducia- 
ries. In general, the tax credit was limited 
to income tax after personal credits multi- 
plied by the ratio of taxable income from 
foreign sources to the entire taxable income. 
The result - the foreign tax credit - could 
not exceed the foreign taxes paid. Qualifying 
foreign taxes paid in excess of the allowable 
amount for Tax Year 1985 could be carried back 
two years and then forward five years for use 
in computing the credit for those years. A 
taxpayer's credit could have been reduced if 
he or she participated in an International 
Boycott. Additional information on foreign 
tax credits is available in Statistics of 
Income Bulletin , Summer 1987 issue. 



Forfeited Interest Penalty Adjustment 

Taxpayers who had paid penalties for the 
premature withdrawal of funds from time 
savings accounts or deposits could deduct 
those penalties as an adjustment to gross 
Income. 

Fully Taxable Pensions and Annuities 

This type of pension or annuity was obtained 
in connection with employment and was financed 
in whole (a non-contributory plan) by 
contributions of the employer. Since these 
pensions were paid entirely by an employer, 
the amount received by the employee was fully 
taxable. Additionally, fully taxable pensions 
and annuities included certain military 
retirement pay and IRA distributions. This 
amount was reported on line 16, Form 1040 
(1985). (See "Pensions and Annuities.") 



General Business Credit 

As a result of the Tax Reform Act of 1984, a 
major revision was made in the calculation of 
certain income tax credits. The investment 
credit, jobs credit, alcohol fuels credit, and 
employee stock ownership plan (ESOP) credit 
were combined into a single credit - the 
general business credit. Taxpayers claiming 
more than one of the business credits were 
required to summarize them on a Form 3800, 
General Business Credit. The adjusted tax 
liability limitations for the combined credits 
were determined on the Form 3800. The general 
business credit was limiteu to 100 percent of 
the first $25,000 and 85 percent of the excess 
over $25,000. (The limit was $12,500 in the 
case of a married couple filing separately. 
If however, one spouse had no current credit 
or unused credit, the spouse having a current 
credit or unused credit may have used the full 
$25,000 figure in determining his or her 
credit.) 

If the current year general business credit 
exceeded the tax liability limitation and 
could not be entirely used for Tax Year 1985, 
the excess amount could be carried back to the 
three preceding tax years. Any used credit 
after carryback, could be carried forward to 
each of the 15 years after the year of the 
credit. Additionally all carryforwards of 
unused investment credit, jobs credit, alcohol 
fuels credit, and ESOP credit were added 
together and reported on Form 3800. Otherwise, 
taxpayers claiming a single credit did not 
have to file Form 3800 and were only required 
to use the appropriate form for the particular 
credit or credit carryforward. 

Heads of Households, Returns of 

These returns were filed by "unmarried" 
persons who furnished over half the cost of 
maintaining a household for more than six 
months for at least one qualifying relative. 
Unmarried persons, for purposes of this class- 
ification, were defined as single persons, 
married persons legally separated, certain 
married individuals living apart but not 
legally separated, or persons married to non- 
resident aliens. "Qualifying" relatives, such 
as children, parents, brothers, and sisters, 
generally had to qualify as the taxpayer's 
actually had to live with the 



and 



dependents 
taxpayer. 

There were 
Parents of the 
but did not 
household; chi 
have to 
in the 



two exceptions to this rule. 

taxpayer had to be dependents, 

have to live in the same 

Idren of the taxpayer did not 

be dependents, but did have to reside 

same household as the taxpayer. 



Taxpayers had to maintain a household for 
full year for dependent parents living apart. 

A special tax rate schedule was provided for 
heads of households which gave a portion of 



Individual Returns/1985 



129 



the benefits for lower rates accorded joint 
returns. 

Home Mortgage Interest Deduction 

See "Interest Paid Deduction." 

Income Averaging 

Certain taxpayers with unusual fluctuations 
in income were able to reduce the tax in 
higher income years by using income 
averaging. The standard income averaging 
computation permitted a part of an unusually 
large amount of taxable income for any one 
year to be taxed at a lower rate (i.e. changed 
the effective bracket or tax rate), thus 
resulting in a lower amount of tax due than 
would have resulted if the taxpayers had 
computed their tax using the regular tax- 
computation method. 

An eligible individual could choose this 
computation if the "averageable income" for 
the year was more than $3,000. "Averageable 
income" was the amount by which "adjusted 
taxable income" (taxable income for the 
computation year) exceeded 140 percent of the 
average "base period income" (the average of 
taxable income, with certain other adjustments 
for the three preceding tax years). 

Briefly, the income averaging computation 
operated to tax all averageable income at the 
same rate which applied to the first 
one-fourth of such income. "Adjusted taxable 
income," from which the "averageable income" 
was derived covered all income except "excess 
community property income" and certain amounts 
received by owner-employees. "Base period 
income" included taxable income and income 
earned outside the United States or within 
U.S. possessions which had been excluded from 
taxation under the IR Code. 

To be eligible to use the income averaging 
method taxpayers had to meet citizenship or 
residence tests. Taxpayers claiming the 
foreign earned income exclusion or deduction 
or those excluding income from sources within 
the U.S. possessions, the Virgin Islands, 
Guam, or Puerto Rico could not use the income 
averaging method. 

Income Subject to Tax 

For taxpayers filing Tax Year 1985 returns 
and using the regular computation method, 
income subject to tax was the same as taxable 
income (adjusted gross income less the 
personal exemption amount and excess itemized 
deductions or the contributions deduction for 
non itemizers). 

For taxpayers using the income averaging 
method, income subject to tax was a reduced 
amount of taxable income specially computed 
for the statistics by working backward from 
the tax itself. For taxpayers filing returns 
from prior years income subject to tax was 



adjusted for the statistics by working 
backward from the tax itself. 

Income Tax After "Credits (#) 

For Tax Year 1985, the computation for 
income tax after credits was revised. 
Briefly, to arrive at this amount, taxpayers 
deducted total personal credits (line 45, Form 
1040) from income tax before credits (line 40, 
Form 1040). If the result was greater than 
zero, the foreign tax credit, the general 
business credit, the research and experi- 
mentation credit, the orphan drug credit, and 
the credit for fuel from a nonconventional 
source, were then deducted from the residual 
to arrive at income tax after credits. 

The portion of the earned income credit 
which did not result in a negative amount is 
tabulated as "earned income credit used to 
offset income tax before credits." (See also 
"Total Personal Credits" in this section.) 

Income Tax After Personal Credits 

For Tax Year 1985, this amount represented 
the deduction of "total personal credits" 
from "income tax before credits." 

Income Tax Before Credits 



This amount consisted of two components: 
"tax generated" or "taxes from income 
averaging" plus "taxes from special tax 
computations." Generally, "tax generated" was 
the tax liability computed on current-year 
"taxable income" based on: 

(1) the regular tax, whether derived from 
the tax tables or tax rate schedules; or 

(2) the income averaging tax. 

(See also "Tax Generated" and "Taxes from 
Income Averaging." ) 

Income Tax Withheld 



An employer could use either of the major 
methods of withholding -- the "percentage" 
method, the "wage bracket" method, or an 
authorized alternative method. All the major 
methods of withholding were based on graduated 
rates ranging from 12 to 37 percent. 
Similarly, the result of any alternative 
method had to approximate the same amount as 
computed under one of the major methods. 

Income tax withheld included amounts 
deducted from salaries, wages, tips, and other 
forms of remuneration as reported on Form W-2; 
from pensions and annuities, and certain 
gambling winnings as reported on Form W-2P and 
W-2G respectively. Amounts withheld for dis- 
tributions from profit-sharing, retirement 
plans, and individual retirement arrangements 
had withholding reported on Form 1099-R. 



130 



Individual Returns/1985 



Also, a backup withholding rate of 20 per- 
cent was required to insure that income tax 
was collected from payments generally not 
subject to withholding. The purpose of this 
measure was to insure that certain taxpayers 
who failed to report or correctly report 
certain kinds of tax information paid an 
adequate withholding amount. 

Individual Retirement Arrangements (#) 

An Individual Retirement Arrangement (IRA) 
is a savings program that allows a taxpayer to 
set aside money for retirement. An individual 
could establish an IRA at a bank or other 
qualified financial institution, or by invest- 
ing directly in individual annuity contracts 
issued by an insurance company. Contributions 
to such a plan were limited to the lesser of: 

(1) an individual's compensation for the 
year; 

(2) $2,000 ($2,250 if a non-working spousal 
IRA was created) ; or 

(3) the amount actually paid. 

, Such contributions could be deducted from 
the employee's gross income in arriving at 
adjusted gross income. Unless they were dis- 
abled, taxpayers could not start withdrawing 
funds from the account until they reached age 
59-1/2 and had to start doing so upon reaching 
age 70-1/2. Penalty taxes were assessed in 
the event the taxpayer failed to comply with 
these limitations. 

Individuals could set up an IRA to include a 
nonworking spouse. To qualify the following 
conditions must have been met: 

(1) the individual must have been married 
at the end of the tax year; 

(2) they must have met the IRA requirements 
discussed earlier; 

(3) they must have filed a joint return; 
and 

(4) the spouse must not have received any 
compensation during the tax year. 

For Tax Year 1985, only IRA contributions 
made before the due date of the return were 
deductible. 

Interest Paid Deduction 

Interest paid on personal debts, credit 
cards, mortgages, bank loans, and installment 
purchases of real or personal property was de- 
ductible, but interest paid on money borrowed 
to buy tax-exempt securities or single premium 
life insurance and endowment contracts was 



not. The amounts deductible as an interest 
expense included "investment interest" (that 
amount paid or accrued on indebtedness in- 
curred, or continued, to purchase or carry 
property held for investment) as reported on 
Form 4952, Investment Interest Expense Deduc- 
tion, subject to the limitations prescribed in 
the law. Interest relating to business, roy- 
alty, and rental income was deducted directly 
from these items and was, therefore, not 
reflected in the interest paid statistics. 
For installment purchases, interest paid 
included amounts stated in the contract, cer- 
tain unstated amounts of interest, and finance 
charges. 

Interest Received 

This amount was the taxable portion of 
interest received from bonds, debentures, 
notes, mortgages, certain insurance policy 
proceeds, personal loans, bank deposits, 
savings accounts, tax refunds, U.S. savings 
bonds, and money-market funds. Taxpayers were 
also instructed to include so called dividends 
on deposits or withdrawable accounts in mutual 
savings banks, cooperative banks, savings and 
loan associations, and credit unions. Excluded 
was most interest on State or local government 
obligations. Such interest was tax-exempt and, 
therefore, did not have to be reported on the 
tax return. If interest on accounts frozen by 
insolvent financial institutions was not 
received during the tax year, it was also 
excluded from income. 

Investment Credit 

The investment credit was claimed as one of 
the components of the general business credit 
and was subject to the net tax liability 
limitation thereof. Total investment credit 
was the sum of: (1) the regular investment 
credit, (2) the rehabilitation investment 
credit, and (3) the business energy investment 
credit. 

The regular investment credit rate was 10 
percent of the "qualified investment" in cer- 
tain new and used depreciable assets with a 
useful life of three years or more. The 
"qualified investment" was determined by the 
cost of the property, taking into account the 
length of the property's intended life and 
whether the property was new or used. 

For qualified rehabilitation structures, 
there were three credit rates, namely: 

(1) 25 percent for expenditures of certi- 
fied historical structures; 

(2) 20 percent for expenditures of 40-year 
old buildings; and 

(3) 15 percent for expenditures of 30-year 
old buildings. 



Individual Returns/1985 



131 



Additionally, the regular investment credit 
and energy investment credit were not 
applicable to any portion of the basis that 
qualified for this credit. The 15 percent and 
20 percent credit rates were limited to 
nonresidential buildings. However, the 25 
percent credit rate was applicable to 
nonresidential and residential buildings. 

The appropriate business energy investment 
credit rate, 10, 11, or 15 percent, was 
determined by the taxpayer's classification of 
the business energy property. Specifically, 
the 10 percent credit rate applied to biomass 
property and qualified inter-city buses; the 
11 percent credit rate applied to qualified 
hydroelectric generating property; and the 15 
percent credit rate applied to solar, wind, or 
geothermal property and ocean thermal prop- 
erty. Generally, any other business energy 
properties that did not have an energy per- 
centage period specified, had an energy credit 
rate of zero. For Tax Years after 1983, the 
business energy investment credit could no 
longer be applied against 100 percent of tax 
liability, but was combined with the regular 
investment credit and limited to 85 percent of 
tax liability over $25,000. 

Itemized Deductions 

See "Total Itemized Deductions," and specific 
types. 



Jobs Tax Credit 

For Tax Year 1985 the jobs tax credit was 
claimed as one of the components of the 
general business credit and was subject to the 
net tax liability limitations thereof. This 
tax credit could be elected by employers who 
had hired individuals from certain targeted 
groups. 

The credit was limited to 50 percent of the 
first $6,000 of total qualified wages paid to 
eligible individuals employed for the first 
year; 25 percent of the first $6,000 of total 
qualified wages paid to eligible individuals 
employed for the second year; and 85 percent 
of qualified wages (limited to a maximum of 
$3,000) paid to summer youths employed for a 
90 day period between May 1 and September 15. 

Employee targeted groups were: 



(1) handicapped individuals referred by 
vocational rehabilitation programs; 

(2) economically disadvantaged Vietnam-era 
veterans; 

(3) economically disadvantaged youths 
between 18 and 24 years of age; 

(4) recipients of supplemental social 
security income benefits; 



(5) recipients of general assistance; 

(6) economically disadvantaged youths be- 
tween 16 and 19 years of age participa- 
ting in a qualified cooperative educa- 
tion program; 

(7) certain economically disadvantaged ex- 
convicts; 

(8) eligible work incentive employees; and 

(9) qualified summer youth employees. 

In addition to being employed as a member of 
a group that was certified as a specified 
targeted group, the employee could not be a 
relative or dependent of the employer. More 
than half of the qualified wages received had 
to be income from working in the employer's 
trade or business. Those wages received from 
a Federally funded, on-the-job training 
program or payments from the Social Security 
Act did not qualify for the credit. 

Any unused jobs credit could be carried back 
three years then forward fifteen years until 
it was used up. 

Joint Returns of Husbands and .Mives 

These were returns of married taxpayers 
electing the joint return filing status. The 
income of each spouse had to be reported on 
these returns. 

A Married couple could not elect to file a 
joint return if: (1) their tax years began on 
a different date, or (2) they were separated 
under a decree of divorce or separate 
maintenance on the last day of the tax year. 

Marital Filing Status 

The five marital filing status classifi- 
cations were: 

(1) joint returns of husbands and wives; 

(2) separate returns of husbands and wives; 

(3) returns of heads of households; 

(4) returns of surviving spouses; and 

(5) returns of single persons (not heads of 
households or surviving spouses). 

Marital status was usually determined as of 
the last day of the taxable year. If one 
spouse died during the tax year, the other was 
considered married for the entire year. If a 
taxpayer was divorced during the tax year and 
did not remarry, the taxpayer was considered 
to be unmarried for the entire year. Each of 
the above classifications is defined under a 
separate heading in this section. 



132 



Individual Returns/1985 



Medical and Dental Expense Deduction 

Amounts paid for medicine and drugs or 
insulin were deductible only if they were for 
p resc r i bed medicine and drugs or insulin. 
Taxpayers could also deduct a maximum of 
$50.00 per day for certain lodging expenses 
incurred for medical care. Taxpayers who were 
required or elected to itemize deductions 
could reduce their adjusted gross income to 
the extent that their qualified medical and 
dental expenses exceeded 5 percent of their 
adjusted gross income. Qualified medical 
expenses included payments made for the 
diagnosis, treatment, or prevention of disease. 

Mi seel 1 aneous Deducti ons 

Taxpayers were allowed to deduct certain 
specified nonbusiness deductions from adjusted 
gross income for which separate categories 
were not provided on the Schedule A. 

Miscellaneous deductions included deductible 
employee expenses (for example, dues to 
professional societies, union dues, employment 
related education expenses, employment agency 
fees, and subscriptions to professional jour- 
nals); deductible income producing expenses 
(for example, collection fees for interest or 
dividends, investment counsel fees); gambling 
losses not in excess of gambling winnings; 
certain business use of a home computer; 
certain legal and accounting fees; tax prepar- 
ation fees; and qualified adoption expenses. 

Mortgage Interest Credit (#) 

As a result of the Tax Reform Act of 1984, 
state and local governments may issue mortgage 
credit certificates (MCCs) to be used in 
connection with the acquisition, qualified 
rehabilitation, or qualified home improvement 
of your principal residence. A qualified MCC 
entitled a taxpayer to claim a credit against 
federal income tax and the certificate 
specified the amount of the debt that 
qualified for the credit and the credit's 
percentage rate (10 percent to 50 percent). 

The credit was figured by multiplying the 
interest paid on the debt during the year by 
the credits percentage rate. If the credit's 
percentage rate exceeded 20 percent, the 
maximum allowable credit was $2,000 a year. 
Taxpayers had to reduce their Schedule A 
itemized deduction for interest expense by the 
amount of the credit. 

■!^Pyi.".g Expense Adjustment 

An employee (with the exception of members 
of the armed services) who had to move to a 
new residence as a result of changing jobs 
could deduct from gross income certain 
reasonable expenses for moving and house 
hunting. For employees to qualify for this 
deduction, the new job location had to be at 



least 35 miles farther from the former 
residence than the old job was. Retirees 
could deduct moving expenses for a move to a 
new home in the United States when they 
permanently retired if both their former main 
job location and home were outside the United 
States. In addition, the employee had to work 
full time for at least 39 weeks of the 12 
months after the move. Self-employed individ- 
uals had to work full time for at least 78 
weeks during the first 24 months to be eligi- 
ble for this deduction. 

Deductible expenses included those incurred 
from moving household goods and personal 
effects; and travel, meals, and lodging of the 
taxpayer and household members en route to the 
new residence. There were no dollar limita- 
tions for these expenses. Other allowable 
expenses, subject to a $3,000 limitation, 
included house-hunting trips, cost of meals, 
lodging in temporary quarters for up to 30 
days, and costs related to settlement of an 
unexpired lease or acquisition of a new lease, 
or selling of a residence and purchase of a 
new residence. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Income 

Included here were such items as prizes, 
awards, sweepstakes winnings, gambling pro- 
fits, recoveries of bad debts, insurance 
received as reimbursement for medical expenses 
taken as a deduction in a previous year, 
repayment of real estate taxes deducted in an 
earlier tax year if they reduced tax, free 
tours received from travel agencies. Veterans 
Administration rehabilitative program pay- 
ments, Alaska oil royalties, payments by a 
union to unemployed members, certain life 
insurance payments and any other income 
subject to tax for which there was no specific 
line provided on the return form. Taxpayers 
were required to apply any deduction for 
carryovers or carrybacks of business net 
operating losses against "other income." The 
foreign earned income exclusion was included 
in the calculation to reduce other income. 

Other Tax. Credits 

"Other tax credits" is used as a residual 
category in the statistical tables and does 
not relate to a line item on a tax form. The 
category included, in general, only those 
statutory credits which were used to offset 
income tax before credits and could not be 
identified as one of the following: 

research and experimentation credit, 
child care credit, 
investment credit, 
foreign tax credit, 



Individual Returns/1985 



133 



jobs credit, 

political contributions credit, 

residential energy credit, 

general business credit, 

elderly and permanently and totally 

disabled credit (credit for the 

elderly), and 

mortgage interest credit. 

The two credits included in "other tax 
credits" were the "orphan drugs credit" and 
the "credit for fuel from a nonconventional 
source." 

Other Taxpayments 

"Other taxpayments" included the "throwback 
tax credit" allowed trust beneficiaries for 
certain taxes previously paid by the trust, 
and any other unidentified amounts that could 
not be allocated to one of the specified tax- 
payment items. Other tax credits, to the 
extent that they were in excess of total tax 
liability and were refundable, were also 
included in other taxpayments. 

Overpayment 

An overpayment of tax occurred when the 
"taxpayments" exceeded "total tax liability," 
including the amount of any "refundable 
portion of the earned income credit." Over- 
payments could be refunded; or, at the tax- 
payer's election, taken as a credit on the 
subsequent year's estimated tax; or taken 
partly as a refund and partly as a credit 
against estimated tax. (See also "Credit on 
1986 Estimated Tax" and "Refund.") 



Overpayment of Windfall Profit Tax 

This excise tax was imposed on producers of 
crude oil, but the tax was withheld and 
reported to the Internal Revenue Service by 
the first purchaser of such oil. If the tax 
was over withheld in the course of the year, 
the producer could claim a refund on his or 
her income tax return. 

The overpayment could be due to two possible 
reasons. First, whenever withholding errors 
occurred, a refund of the amounts over with- 
held could be claimed by filing a Form 6249, 
Computation of Overpaid Windfall Profit Tax, 
with the Form 1040. And second, any over 
withholding due to the net income limitation 
could also be claimed on the Form 6249. 

The two types of overpayment were combined 
and carried over to the Form 1040 and entered 
in the margin of the taxpayments section. For 
purposes of this report overpayment of wind- 
fall profit tax was reported as a separate 
item. 

Additional information about the Windfall 
Profit tax can be found in the Statistics of 
Income Bulletin, Fall, 1987. 



Partnership Net Profit or Loss 

Partnership net profit or loss was reported 
by persons who were members of a partnership, 
syndicate, joint venture, or unincorporated 
association. The taxpayer's profit or loss 
shown in SOI data was his or her share of the 
ordinary gain/loss of the enterprise and 
certain payments made to the taxpayer for the 
use of capital or as a salary. If the indivi- 
dual was a member of more than one partner- 
ship, the single amount of partnership profit 
or loss reported in adjusted gross income, 
whether actually received or not, was the net 
result of all shares. 

One of the deductions from partnership gross 
income, the Section 179 property expense 
deduction could not be determined for Tax Year 
1985 due to a change in the design of Schedule 
E (Supplemental Income Schedule). The new 
design resulted in the merging of Section 179 
property expense deductions from partnerships 
with Subchapter S corporations. The 179 
property expense deduction covers certain 
qualifying depreciable business assets which 
could have been treated as an expense. 

If a return showed net income from one 
partnership and a net loss from another, that 
return was tabulated in both the "total 
income" and "total loss" columns. The columns 
labeled "net income" and "net loss" represent 
the sum of all income and loss reported from 
all partnerships; i.e., the net amount, on a 
return-by-return basis. 

Additional information for partnerships can 
be found in the Statistics of Income Bulletin , 
Summer, 1987. 

Payment with Request for Extension of Filing 
Time 

This payment was made when the taxpayer 
filed Form 4868, Application for Automatic 
Extension of Time to File U.S. Individual 
Income Tax Return or Form 2688, Application 
for Additional Extension of Time to File. The 
extension gained the taxpayer either a four or 
six month extension of time to file Form 1040 
or 1040A. The application did not extend the 
time for payment of expected tax since full 
payment of any tax due had to be made with the 
application for extension. When taxpayers 
filed their Form 1040 or 1040A, they entered 
the amount paid with Form 4868 or Form 2688 
to determine any tax still due or any over- 
payment of tax. 

Penalty Tax on Individual Retirement 
Arran^gements 

Taxpayers could start withdrawing funds from 
an Individual Retirement Arrangement if they 
were disabled or after reaching age 59-1/2, 
and had to start doing so after reaching age 
70-1/2. Withdrawals prior to reaching age 
59-1/2 were subject to a penalty tax equal to 



134 



Individual Returns/1985 



10 percent of the premature distribution 
unless the individual was disabled. Failure 
to withdraw funds after reaching age 70-1/2 
resulted in the taxpayer's paying a 50 percent 
excise tax on the amount by which the minimum 
required distribution exceeded the distribu- 
tions actually received by the individual 
during the year. Contributions to the retire- 
ment arrangement in excess of the legal 
limitation for the year (the lesser of $2,000 
or the taxpayer's compensation for the year) 
were subject to an excise tax equal to six 
percent of the excess contribution. (See also 
"Individual Retirement Arrangement.") 

Pensions and Annuities 

Generally, pensions represented periodic 
income received after retirement and made in 
consideration of past services with an 
employer, while annuities were income payable 
at stated intervals in consideration of a 
specific premium. A taxpayer could acquire a 
pension or annuity either by purchase from a 
commercial organization (usually life insur- 
ance, endowment, or annuity contracts) or 
under a plan or contract connected with the 
taxpayer's employment. Those pensions or 
annuities obtained in connection with employ- 
ment could be purchased entirely by the 
taxpayer or could be financed in part (a 
contributory plan) or in whole (a non-contri- 
butory plan) by contributions of the employer. 

Since a non-contributory pension was one 
paid for entirely by an employer, the amount 
received by the employee was fully taxable. 
This fully taxable pension was reported on 
line 16, "Fully taxable pensions and 
annuities," of Form 1040 rather than on line 
17a, "Other pensions and annuities." 

For the taxpayer who participated in a 
contributory retirement plan while employed, 
the amount received was only partially 
taxable. In general, the amount excludable 
from gross income, the nontaxable portion, 
represented the taxpayer's contributions under 
the plan, while the taxable portion 
represented the employer's contribution. (In 
the case of a survivor beneficiary of a 
deceased employee, a death benefit exclusion