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Additional unpublished information from individual income tax returns,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
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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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Individual Returns/1985
23
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o coO'-coco a)coi-a)f~- cMcnmoor*- r-O'-aaco cm ■•-
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■^'-tDOico co(oi--r-co LnotDino) inr-cnojco coO'-m'-
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•61.017
66.367
•34.107
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230,264
319,991
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537,877
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272.407
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30,922
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27,933
40,893
46,469
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335,450
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1.309.220
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229,763
160,156
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296.330
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Individual Returns/1985
29
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Individual Returns/I 985
(DOjrrcDO -rt ■•- CO en IT) p-c\jococM p^ocMcvjcn oor-cor-CM r-inoiior-
in^o-^f^ iDtD-^cor- coN-cvjoco ■^cocDi^r- t- t^ f~ a>r^ cdcdooo^
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Individual Returns/1985
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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 •
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33333
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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
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83
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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.
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