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Full text of "Individual income tax returns"

BOSTON PUBLIC LIBRARY 



3 9999 06316 293 5 



Individual 
Income Tax 
Returns 1986 



Returns Filed, 

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



% Statistics of Income Division ^'^'^'^^^'^^^'^'^■'^02133 

]c Internal Revenue Service 
' Publication 1304 (Rev. 7-89) 




Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 



Publication 1304 (Rev. 7-89) 



RECEIVED 



APR G 7 2:3^ 



BOSTOMPbBUGLlDRARV 

' OOVEBWVtENT nOCli^lEKTSDEf A>U- 



Fred J. Goldberg 

Commissioner 

Charles H. Brennen 

Deputy Commissioner 
(Operations) 

Charles Peoples 

Assistant Commissioner 
(Returns Processing) 

Fritz Scheuren 

Director 

Statistics of Income Division 

David Paris 

Chief 

Individual Statistics Branch 



This report contains data on sources of income, adjusted gross income, 
exemptions, deductions, taxable income, income tax, modified income tax, 
tax credits, self-employment tax and taxpayments. Classifications are by 
tax status, size of adjusted gross income, marital status, and type of tax 
computation. 

Additional unpublished information from individual income tax returns clas- 
sified by size of adjusted gross income, is available on a reimbursable ba- 
sis. A public-use computer tape file, i.e., 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. 

The issuance of this publication was delayed because of staff resources 
devoted to the implementation of provisions contained in the Tax Reform Act 
of 1986. 



Suggested Citation 

Internal Revenue Service 
Statistics of Income — 1986 
Individual Income Tax Returns 
Washington, DC 1989 



SOI STATISTICAL SERVICES 

(Available from Statistics of Income Division) 

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

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

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

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

corporations corporations geographical area or 

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

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

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

Individual Income Tax Returns, Publication 1304 — Price $32.00 

Statistics of Income data for 1986 presents information on: 

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

• Exemptions • Tax computations size of adjusted gross 

income, marital status 

Purchasers of this service also will be provided with additional articles relating to 1986 data and preliminary 
1987 data as they become available and will be notified of future statistical releases relating to individual income 
tax returns. 

Partnership Returns, Publication 369 — Price $22.00 

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

• Number of partnerships • Deductions • Data presented by— 

• Limited partnerships • Net income industry 

• Receipts • Capital gains size of total assets 

• Cost of sales and state 

operations number of partners 

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

Other Services — Price dependent on the request 

• Unpublished tabulations from • Special tabulations produced • Public use tape files, includ- 

SOI program are available. to user specifications. ing the Individual Tax 

Includes detailed tables Model (1978-1985), 

underlying those pub- among others. (Earlier files 

lished in SOI Bulletin. are available from the Ma- 

chine Readable Branch 
(NNSR) of the National 
Archives, Washington, DC 
20408. 



BUSINESS SOURCE BOOKS 

(Available from Statistics of Income Division) 

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

Corporation Source Book, 1985, Publication 1053 — Price $175 00 

This is a 480-page document that presents detailed income statement, balance sheet, tax and investment 
credit items by major and minor industries and size of total assets. This report is part of an annual series and can 
be purchased for $175 (issues prior to 1982 are for sale at $150). A magnetic tape containing the tabular statistics 
for 1985 can be purchased for $1,500. 

Partnership Source Bool(, Publication 1289 — Price $30.00 

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

• Number of partnerships • Depreciation • Payroll 

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

• Business receipts • Interest paid • Net income 

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

Sole Proprietorship Source Book, Publication 1323 — Price $95.00 

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

• Number of businesses • Depreciation • Payroll 

• Business receipts • Taxes paid deductions • Net income 

• Interest paid 

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

OTHER PUBLICATIONS 

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

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

Subscription price $16.00; Single copy price $6.00 

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

Statistics of Income— 1985, Corporation Income Tax Returns, Publication No. 16 

Price $9.50 

Presents information on— 

• Receipts • Tax credits Data classified by— 

• Deductions • Distributions to stockholders • industry 

• Net income • Assets • accounting period 

• Taxable income • Liabilities • size of total assets 

• Income tax • size of business receipts 



Contents 



Section 1 Page 

Introduction 

Requirements for Fil ing 1 

Changes in Law 3 

Retrospective Income Classifier 4 

Comparison of Adjusted Gross Income and 1979 Income Concept 5 

Section 2 

Description of the Sample 

Sample Selection 11 

Sample Design and Selection Criteria 11 

Method of Estimation 11 

Sampling Variability and Confidence Intervals 13 

Table Presentation 13 

Processing and Management of the Sample 13 

Section 3 

Basic Tables 

Part 1 -Returns Filed and Sources of Income 15 

Part 2-Exemptions and Itemized Deductions 63 

Part 3-Tax Computations 78 

Section 4 

High Income Returns: Taxable and Nontaxable 95 

Section 5 

Explanation of Terms 119 

Section 6 

1986 Forms and Instructions 143 

Section 7 

Index 185 

User Survey 



Section 1 



Introduction and 
Changes in Law* 



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 103 million Forms 1040, 1040A and 
1040EZ filed by the nation's taxpayers for Tax 
Year 1986. 

Table A shows selected tax items for Tax 
Years 1970, 1975, 1980, 1985 and 1986. In 
addition, percent changes between Tax Years 
1985 and 1986 are shown. Between 1985 and 
1986, the number of returns filed increased by 
approximately 1.4 million, or 1.4 percent, and 
adjusted gross income (AGI) increased by 
approximately $176 billion, or 7.6 percent. 
Taxable income increased by 6.9 percent, and 
total income tax by 12.8 percent. 

This report contains the first comprehensive 
publication of final individual income tax 
data for Tax Year 1986. However, these data, 
as well as preliminary income tax data for Tax 
Year 1987, are also featured in the Spring 
1989, Statistics of Income Bulletin (1). 



REQUIREMENTS FOR FILING 

The Internal Revenue Code of 1986, as 
amended, provided the legal basis for tax 
activity detailed in this volume. For Tax 
Year 1986, 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. 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 $3,560; 

(2) a single person (other than a surviving 
spouse) age 65 or over, with gross 
income of at least $4,640; 



(4) a surviving spouse age 65 or over with 
gross income of at least $5,830; 

(5) a married couple, filing a joint re- 
turn, with both spouses under age 65 
and with a combined gross income of at 
least $5,830; 

(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 $6,910; 

(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 $7,990; 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 $1,080. 



Notwithstanding these provisions, there were 
six additional filing requirements. 

Specifically, an individual had to file a 
return for Tax Year 1986 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 $1,080 
or more; 



(2) was liable 
taxes : 



for any of the following 



(3) a surviving spouse under age 65 
gross income of at least $4,750; 



with 



social security tax on unreported 

tip income; 

uncollected social security tax or 

Railroad Retirement Tax Act (RRTA) 

tax on reported tip income; 

alternative minimum tax; 

tax on an Individual Retirement 

Arrangement; or 

tax from recapture of investment 

credit; 



*This report was prepared under the direction of Jeffrey Hartzok, 
Chief, Returns Analysis Section, Individual Statistics Branch. 
Contributions to the text were made by Susan Hostetter and Mike 
Strudler. June Walters was responsible for overall production. 



Individual Returns/1986 



Table A.— Selected Income and Tax Items for Selected Years, 1970-1986 

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



Pereent 

change. 1985 

10 1986 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



All returns 

Form 1040 returns 

Form 1040A returns 

Form 1040EZ returns 

Total income, amount 

Adjusted 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 gam less loss: 

Number of returns 

Amount 

Pensions and annuities in adjusted gross income: 

Numl3er 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: 

Numljer of returns 

Amount 

Total statutory adjustments: 

Number of returns 

Amount 

Individual Retirement Arrangement: 

Number of returns 

Amount 

Self-employed retirement (Keogh): 

Numljer of returns 

Amount 

Married couple who tx3th work: 

Number of returns 

Amount 

Exemptions 

Numt)er 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 

Numt)er of returns 

Amount 

Income tax tiefore 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 

n a. 
12,637.912 

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 
10,685.749 
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 
83.909.31 1 



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 



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 

381,986 

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 

568,936 
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 



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 

9.544.495 
-12.963.726 

5.487.671 
-2.526.590 

2.620.861 
-12.005.483 

37.763.418 
95,082.299 

16,205,846 
38,207.068 

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 



103.045.170 

68.909.828 

17,584.689 

16,550.653 

2.580,689.275 

2.481,681,046 

88,217,638 
2.031,025,984 

65,236,518 
167.640,438 

16.753,537 
61.623,348 

12.360,345 
90.423.763 

15.560.453 
132.841,678 

14.771,235 
107.696.794 

9,394,506 
-15,292,084 

5.817,455 
-5.859.500 

2.524.331 
-7.284.231 

38.034.061 
99.008.229 

15,535.531 
37,758.393 

773.296 
6,194,617 

N/A 
N/A 

245,752,978 
17,395,776 

98,180,981 
611,293,162' 

40.667,008 
447.057.972 

25.112,007 
143,446,005 
196,566,331 

53.815,979 

97,358,296 
1 ,947,024.584 

86.600.724 

367,591.995 

7,020,731 

3,397,090 

85,763 

N/A 

773,939 

N/A 

360.571,264 

83.967,413 
367.287.213 



1.4% 
2.8 
-3.0 
0,1 
75 
76 

12 
5.3 

11 
-7.9 

7.9 
119 

3,9 
14,8 

237 
946 

125 
13,3 

-1,6 
-180 

60 
-131,9 

-3.7 
39.3 

07 
3 1 

-4.1 
-1.2 

144 
19.5 

N/A 
N/A 

06 
39 

1,4 
102 

2.1 
10,4 

9,5 
12,0 

9.1 
12,2 

13 
6.9 

0,7 

10,7 

-31,5 

86 

-21 1 

N/A 

-1 1 

N/A 

120 

1 4 
128 



n.a Not available 

N/A Not applicable 

' Includes total itemized deductions, charitable contnbutions for nonitemizers. and zero bracket amount on nonitemized deductions. 

^ Includes surcharge of $2.01 8.078. (WO 

"* Includes credits not shown separately below 

NOTE: Detail may not add to total because of rounding. 



Individual Returns/1986 



(3) received advanced earned income pay- 
ments ; 

(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 $1,080 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 taxpe^yers, and certain 
nonresident aliens married to U.S. citizens or 
residents at the end of 1986. 

Data shown in these tables covers 
individuals who were not required to file tax 
returns, but did so in order to obtain refunds 
(generally of tax withheld) or to take 
advantage of the earned income credit. 

Most taxpaiyers 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, 
1987. 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. In addition, 
taxpayers could petition the IRS for an 
additional extension beyond the automatic ones 
cited above. However, this extension must be 
approved by IRS. 



Charitable Contributions for Nonitemizers 

For 1986, individuals who did not itemize 
their deductions could deduct 100 percent of 
their charitable contributions from their 
adjusted gross income, up to limits based on 
AGI. The allowable deduction for 1985 was 50 
percent of charitable contributions. 



General Business Credit 

For tax years beginning after 1985, the 
percentage of tax liability in excess of 
$25,000 that could be offset using the general 
business credit was reduced from 85 to 75 
percent. 



Income Averaging 

For 1986, an individual could not income 
average if he was a full-time student during 
any base period year, unless he filed a joint 
return in the computation year and his income 
in the computation year was not more than 25 
percent of total AGI on the joint return. 



Inflation Adjustments (Indexing) 

For Tax Year 1986, the width of each income 
bracket (including the zero rate bracket) in 
the Tax Rate Schedules (and the Tax Table) was 
adjusted to reflect the effect of inflation so 
that inflation would not increase a taxpayer's 
average tax rate (all other things being 
equal). Similarly, the amount allowed as a 
deduction for each personal exemption 
increased, as the result of indexing, from 
$1,040 to $1,080. 



CHANGES IN LAW 



New tax provisions affecting 1986 income tax 
returns arose as a result of the Economic 
Recovery Tax Act of 1981, the Tax Equity and 
Fiscal Responsibility Act of 1982, the 1983 
Social Security Amendments Act and Railroad 
Retirement Solvency Act, the Tax Reform Act of 
1984, and the Tax Reform 
these tax law changes 
individual returns are 
report. 

All major changes in 
1986 are listed below in alphabetical order. 
Section 5 contains more detailed explanations 
and definitions of terms used in this report. 



Act of 1986. 
pertaining 
reflected 



Most of 
to 1986 
in this 



effect for Tax Year 



Investment Tax Credit 

The regular 10 percent investment tax credit 
(ITC) was repealed for property placed in 
service after 1985 with the exception of 
qualified progress expenditures and ITC 
transition property. 



Jobs Credit 

This credit was reduced from 50 to 40 
percent (85 percent for summer youth 
employees) of qualified first year wages, and 
was repealed for credit against wages paid in 
the second year. No credit was allowed unless 
the employee worked at least 90 days (14 for 
summer youth employees) or at least 120 hours 
(20 hours for summer youth employees). 



Individual Returns/1986 



Pensions and Annuities 

After July 1, 1986, an individual could not 
use the "three-year rule" to determine the 
taxable and nontaxable parts of a pension or 



annuity to exclude qualified 
annuity pa^yments from income 
employee had recovered the amount 



to the plan, 
report payments 
provided that 
amortized over 
taxpe^yer. 



The employee was 
under the general 
the nontaxable 



retirement 
until the 
contributed 

required to 
rule which 

portion be 



the expected lifetime of the 



Research and Experimentation Credit 

This credit was extended through calendar 
year 1988. The rate was reduced from 25 to 20 
percent, effective after 1985. It was 
redesignated as a general business credit and 
was subject to the general business credit tax 
1 i abi 1 i ty 1 imi tati ons . 



A retrospective income called the "1979 
Income Concept" reflects the base period 1979 
through 1986 (2). 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 construction of 
an income measure that is defined consistently 
across all those years. Even though the 1979 
Income Concept is "retrospective," 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 Income Concept does not adjust for 
costs of producing income, such as the 
investment interest expense, which is used in 
the "expanded income" concept described in 
Section 4 (3). Expanded income, which has 
been published for eleven years, is similar to 
the 1979 Income Concept in that it adds to AGI 
tax preferences that taxpc(yers were permitted 
by law to exclude. The expanded income is 
different in that it includes reported tax 



Residential Energy Credit 

Unused credits from prior years could be 
carried forward to 1986 but no additional 
credit could be claimed for energy saving 
items or renewable energy source property 
installed after 1985. 



Self -Employment Tax 

The limit for Tax Year 1986 on the amount of 
net earnings subject to self -employment tax 
increased from $39,600 to $42,000. The net tax 
rate was 11.8 percent for Tax Year 1985 and 
12.3 percent for Tax Year 1986. 



RETROSPECTIVE INCOME CLASSIFIER 

Tax law changes between 1981 and 1986 
altered what individuals were required to 
report as part of their adjusted gross 
income. Since reporting requirements had 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 to develop an income 
definition that would: (1) be applicable over 
several years and allow comparisons, both pre- 
and post the major tax legislation of the 
1980's; (2) include only available tax return 
items, thereby eliminating the need for 
imputation; and (3) cover only income from the 
applicable tax year (excluding "carryovers" 
and "carrybacks.") 



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 
i ncome* 

+ 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 1986 AGI. 
**Modified from income included in Tax 
Year 1986 AGI. 



Individual Retums/1986 



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 1979 Income 
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 Income 
Concept. Since most adjustments are really 
tax items and not income, those amounts were 
included in retrospective income, 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 AGI AND 1979 INCOME CONCEPT 



Figures 2, 3, and 4, and Table B show differ- 
ences in income and tax items for AGI and the 
1979 Income Concept. Table B compares the two 
concepts for all income classes, and Figures 
2, 3, and 4 show differences only for the high 
income classes ($200,000 or more) where the 
greatest changes occurred. 



Figure 2 shows the 
income returns both 
retrospective income, 
number of returns for 



distribution of large 

by size of AGI and 

It shows that the 

the high income 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 203,000 returns or 54 
percent of the high income returns. Much of 
this shift to higher income classes was due to 
the elimination of the capital gains exclusion 
in the 1979 Income Concept. 

Figure 3 compares total income for the two 
concepts on returns with $200,000 or more of 
income. The amount of income for returns with 
a million or more increased 131 percent 



Figure 2 

Distribution of High Income Returns by AGI and 1979 Income Concept 



Returns (thousands) 
280 




$200-300 



$400-500 



$600-700 
Dollars (thousands) 



$800-900 



$1,000 or more 



Individual Returns/1986 



Figure 3 

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

Dollars (billions) 
$170 
160 
150 
140 
130 
120 
110 
100 

90 

80 

70 

60 

50 

40 

30 

20 

10 



































, 
















/ 
















/ 
















/ 










AGt _ . _ . 

■1Q7Q infnmfi CrtnrAnf 


/ 










/ 












/ 
















/ 
















/ 


V 
















X 














f / 
/ / 


sN 














/ / 


N 


\^ 












/ / 


s 


>.\ 












// 




•^ 





*" -^^*^ 








1/ 










■" "■ ^ 




^^=-\ 1 



$200-300 



$400-500 



$600-700 
Dollars (thousands) 



$800-900 



$1,000 or more 



between AGI and the 1979 Income Concept. The 
greatest differences occur above $1,000,000, 
primarily because this class finds the 
individuals with highest capital gains 
exclusion. 

Total income, shown in Table B, was $272 
billion higher (11 percent) for all returns, 
when computed according to the 1979 Income 
Concept in comparison with AGI. In addition, 
our data show an increase of $266 billion (11 
percent) in total income for 1986 over 1985 
using the 1979 concept. 



Total income tax was a greater percent of 
AGI (14.8 percent) than it was of the 1979 
Income Concept (13.3 percent) for all income 
classes. This would be expected, since AGI is 
lower than the 1979 Income Concept for all 
classes. The average tax paid for individuals 
in the million dollar class was $912,000 for 
AGI income and $639,000 for the 1979 Income 
Concept. Many of the taxpc^yers 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 B for a distribution of 
total income tax for all income classes. 



Individual Returns/1986 



Figure 4 

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

(Nimber of returns are in thousands-amounts are in billions) 

Total Income 



By AGI 



Size of Income 



Number of 
returns 

(1) 



$200,000 under $300,000 194 

$300,000 under $400,000 67 

$400,000 under $500,000 29 

$500,000 under $600,000 25 

$600,000 under $700,000 11 

$700,000 under $800,000 7 

$800,000 under $900,000 5 

$900,000 under $1,000,000 4 

$1,000,000 or more 32 



Amount 

(2) 

$46,492 

23,324 

13,024 

13,364 

6,824 

5,506 

4,391 

3,585 

72,565 



By 1979 Income Concept 
Number of 



returns 

(3) 

272 

112 

51 

38 

19 

13 

9 

7 

56 



Amount 

(4) 

$65,634 

39,082 

22,622 

21,110 

12,509 

9,439 

7,916 

6,296 

167,342 



NOTES AND REFERENCES 

(1 ) Labate, John, and Holik, Dan, "Individual 
Income Tax Rates, 1986", Statistics of 
Income Bulletin , Spring 196?^ Volume 8, 
Number 4. 



McCubbin, Janet, 
"Individual Income 
Tax Rates, 1951 
Income Bulletin , Spring 
Number 4. 



and Scheuren, Fritz, 

Tax Shares and Average 

1986", Statistics of 

1989, Volume 8, 



Hostetter, Susan, and Bates, Jeffrey, 
"Individual Income Tax Returns, 

Preliminary 1987", Statistics of Income 
Bulletin , Spring 1989, Volume 8, Number 4. 



(2) 



Hostetter, Susan, "Measuring Income for 
developing and Revievring Individual Tax 
Law Changes; Exploration of Alternative 
Concepts," Statistics of Income and 
Related Administrative Record Research: 
1986-1987, 



Treasury, 



U3r 
Internal 



Department oT tRe 
Revenue Service, 1987. 



(3) Lerman, Allen H. , "High Income Returns, 
for 1984", Statistics of Income Bulletin , 
Spring 1987, Volume 6, Number 4, pp. 1-29. 



8 



Individual Returns/1986 



Table B.— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income and 
By 1979 Income Concept, 1986 



(All figures are estimates based on samples— nu 


mber of returns are In tfiousands and money amounts are In millions o( dollars] 












Total income 


Salaries and wages 


Interest received 


Size of income 


Size of AGf 


1979 
Income concept 


Size of AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


W 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


All returns, total 

Under $10 000 


103,045 

32.855 
24.996 
16.780 
1 1 .490 
7.459 

3,763 

2.041 

1.066 

677 

428 

566 
278 
175 
97 
194 

67 
29 
52 
32 


2,481,681 

119.976 
367.099 
414.425 
398.161 
332.211 

204.991 
131.645 
79.373 
57.358 
40.391 

62.785 
37.849 
28.208 
18.131 
46.492 

23.324 
13.024 
33.670 
72,565 


103,045 

31,837 
24,619 
16,544 
11,426 
7,361 

4.145 

2.322 

1.331 

827 

544 

721 
360 
263 
168 
272 

112 
51 
86 
56 


2,753,688 

107,293 
361,196 
408,544 
396.148 
328.939 

226.023 
149.928 
99.148 
69.905 
51.438 

80.066 
49.011 
42.486 
31.613 
65.634 

39.082 
22.622 
57.269 
167.342 


88,218 

25.954 
21.028 
15.110 
10.724 
6.943 

3.488 

1.852 

959 

598 

343 

474 
233 
141 
85 
156 

49 
24 
36 

20 


2,031,026 

135.093 
294.147 
356.460 
355.518 
296.004 

180,526 
112,205 
64,248 
45,068 
27,163 

42.730 
24.632 
17.826 
1 1 .640 
27.382 

10.501 
6,253 
11,610 
12.019 


88,218 

25.233 
20.735 
14,704 
10.620 
6.873 

3.876 

2.148 

1.193 

715 

476 

610 
291 
198 
115 
217 

74 
38 
62 
38 


2,031,026 

130.306 
284.247 
336.192 
340.361 
279.916 

189.038 
121,493 
75.300 
49.845 
34.410 

50.460 
26.025 
21.362 
12.751 
30.680 

12.166 
7.577 
13.731 
15.165 


65,237 

14.245 
13.886 
12.009 
9,468 
6.665 

3.499 

1.918 

1.021 

655 

418 

548 
270 
172 
94 
191 

67 
29 
51 
32 


167,640 

23.730 
31.335 
24.140 
18.062 
15.111 

10.177 
7.123 
4.742 
3.864 
3.813 

4.713 
2.571 
2.113 
1.422 
4.185 

1.809 

938 

3.249 

4.543 


65,237 

13.593 
13.362 
1 1 .762 
9.315 
6.549 

3.828 

2.180 

1.272 

800 

528 

703 
353 
260 
164 
268 

111 
50 
85 

56 


167.640 

22 484 


$10,000 under $20,000 


28.395 
24 853 


$30 000 under $40 000 


18 207 




13 905 


$50 000 under $60,000 . ... 


9 680 


$60 000 under $70 000 


6 710 


$70 000 under $80 000 . . . 


5 069 


$80,000 under $90,000 


4.360 


$90 000 under $100 000 


2 932 


$100,000 under $125,000 


4 809 


$1 25 000 under $1 50 000 


3 585 


$150 000 under $175 000 


2515 


$175,000 under $200,000 


2.907 


$200 000 under $300 000 


3 911 




2 131 


$400,000 under $500,000 


1.366 


$500 000 under $1 000 000 


3 860 


$1,000,000 or more 


5.961 




Dividends in AG! 


Dividends received 


Business net Income less loss 


Sales of capital assets 


Size of Income 


Size of AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 




Number of 
returns 


Amount 


Number of 

returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


All returns, total 

Under $10,000 


16,754 

2.650 
2.845 
2.630 
2.365 
1.956 

1.282 
808 
533 
366 
270 

362 
184 
126 
72 
153 

56 
23 
44 
29 


61 ,623 

3.459 
5.462 
5.772 
4.594 
4,778 

3,670 
2,922 
2,396 
1,989 
2,200 

2,919 
1,840 
1,348 
704 
3,005 

3,818 

806 

2,146 

7,795 


20,896 

3.048 
3.155 
3,217 
2,951 
2,454 

1,751 

1,128 

748 

501 

357 

501 
264 
197 
137 
221 

97 
43 
76 

51 


63,629 

3.563 
4.927 
5.696 
4.814 
4.404 

3.459 
2.725 
2.292 
2.419 
1.344 

2.668 
2.063 
2.019 
2.176 
2.726 

4.058 

947 

2.656 

8.673 


12,360 

2.952 

2.388 

2.171 

1.771 

1.093 

657 

401 

248 

146 

100 

162 
75 
58 
26 
53 

16 

8 

20 

15 


90,424 

489 
11.571 
13.152 
11.015 
9.900 

7.546 
6.476 
4.690 
3.627 
2.936 

6.682 
3.445 
1.885 
1.290 
2.406 

1.044 
570 

1.044 
655 


12,360 

2.772 
2.282 
2.133 
1.730 
1.096 

716 
420 
292 
191 
129 

177 

107 

74 

65 

72 

34 
15 
31 
23 


90,424 

938 
10.590 
12.816 
10.096 
9.029 

6.651 
5.991 
5,163 
3,382 
3.462 

5.166 
4.290 
2.835 
2.796 
3.177 

1.302 
762 

1.241 
737 


15,560 

2.232 
2.564 
2.444 
2.119 
1.841 

1.195 
801 
550 
384 
280 

393 
208 
136 
80 
167 

61 
26 
49 

31 


132.842 

8.277 
3.349 
4.297 
4,863 
4.973 

4.148 
3.938 
3.642 
3.380 
3.391 

5.934 
4.618 
4.895 
2.339 
8.594 

5.556 

3.751 

11.034 

41.862 


15,560 

1.982 
2.167 
2.415 
1.987 
1.739 

1.296 
847 
657 
466 
340 

505 
272 
219 
145 
236 

103 
47 
83 

55 


132.842 

3 183 


$10,000 under $20,000 

$20,000 under $30,000 
$30,000 under $40 000 


1.633 
3.181 
3 185 


$40,000 under $50,000 

$50 000 under $60 000 


3.195 
3 413 


$60,000 under $70,000 

$70,000 under $80,000 
$80,000 under $90 000 


3.275 
3.050 
2 927 


$90,000 under $100,000 

$100,000 under $125 000 


2.237 
5 477 


$125,000 under $150,000 


4.237 


$150 000 under $175 000 


4 718 


$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 


3.715 
8.215 

7.128 

4.321 

11.920 

53.831 




Pensions and 
annuities in AGI 


Pensions and 
annuities 


Rents, royalties and farm rental 
net income less loss 


Partnership and S Corporation 
net income less loss 


Size of Income 


Size of AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 




Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number 01 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(26) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


All returns, total 

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 . 


14,771 

3.122 
4.086 
2.560 
1.763 
1.351 

721 
439 
211 
144 
94 

111 
53 
39 
22 
30 

8 
5 
7 
4 


107,697 

11,201 
26,940 
20,783 
13,983 
12,587 

7,003 
4,902 
2,478 
1,876 
1,195 

1,754 
826 
520 
351 
525 

200 
161 
189 
223 


15,857 

2,977 
3,992 
2,764 
1,905 
1,425 

917 
553 
353 
233 
156 

177 
112 
86 
55 
79 

25 
14 
23 
11 


141,576 

11.549 
27.069 
22.539 
15.389 
14.616 

9.983 
6.170 
4.615 
3.476 
2.864 

3.627 
2.815 
2.643 
1.954 
4.035 

1.631 
1.193 
3.280 
2,127 


9.805 

1,639 
1.729 
1.725 
1.278 
984 

703 
443 
289 
224 
142 

204 
124 
81 
41 
96 

33 
16 
32 
22 


-13,355 

-4.393 
-251 
-2.594 
-2.218 
-2.273 

-1,477 

-844 

-402 

-648 

441 

-403 

-219 

-175 

-87 

152 

71 

130 

2.246 

-412 


9,805 

1.515 
1.591 
1.648 
1.262 
932 

710 
484 
333 
246 
182 

258 
150 
120 
82 
128 

49 
27 
50 
35 


-13,355 

-3.209 
33 
- 1 .860 
-2.283 
-1.594 

-1.871 

-1.037 

-891 

-568 

380 

-736 
-416 
-593 
-206 
-35 

-42 

3 

2.144 

-574 


5,817 

804 
635 
750 
671 
653 

447 
351 
263 
212 
158 

251 
160 
110 
71 
133 

53 
23 
43 
29 


-5,859 

-20.151 

-647 

307 

587 

197 

885 
401 
726 
212 
473 

670 
780 
360 
680 
940 

290 

373 

1.929 

5.129 


5.817 

755 
513 
719 
611 
609 

436 
365 
291 
223 
169 

288 
190 

135 
105 
176 

83 
36 
66 
48 


-5,859 

-15.612 

-418 

518 

621 

218 

619 
618 
145 
203 
576 


$100,000 under $125,000 


549 


$125,000 under $150 000 


164 


$150,000 under $175,000 


32 


$1 75.000 under $200 000 


545 


$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 


927 

96 

59 

868 

3.413 



Individual Returns/1986 



9 



Table B.— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income and 
By 1979 Income Concept, 1986— Continued 

(All figures are estimates based on samples — number of returns are in ttiousands and money amounts are in millions of dollars] 





Estate or trust 
net income less loss 


Total statutory adjustments 


Total rtsmized deductions 


Size ol income 


Size ol ACI 


1979 
Income concept 


Size ol AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Numtwr ol 
returns 


Amount 


Number of 
returns 


Amount 




(37) 


(38) 


(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


All returns, total 

Under $10,000 


1,193 

227 
185 
168 
114 
98 

62 
65 
43 
35 
32 

47 
21 
22 
7 
26 

15 
4 

15 
4 


7,007 

571 
837 
641 
460 

510 

309 
295 
350 
337 
106 

423 
352 
159 
112 
259 

190 
117 
345 
634 


1,193 

233 
168 
167 
101 
94 

60 
48 
39 
40 
17 

51 
31 
35 
27 
28 

20 
5 

19 
9 


7,007 

891 
693 
597 
397 
450 

244 
180 
294 
349 
180 

363 
246 
172 
246 
341 

154 
144 
353 
710 


38,034 

2,144 
5,965 
8,336 
7.700 
5,922 

3,192 

1,749 

920 

577 

335 

463 
230 
144 
83 
149 

46 
22 
40 
17 


99,008 

3,020 
8,173 
14,428 
16.544 
15,984 

11,612 
7.986 
4,718 
3,483 
2,390 

3.958 
1.838 
1.259 
736 
1.433 

457 
249 
452 
288 


9,012 

604 
1,419 
1,950 
1.484 
1.135 

806 
497 
303 
193 
136 

182 
89 
73 
30 
65 

17 
9 

14 
8 


28,136 

1.610 
3.157 
4.807 
3,891 
3,156 

2.499 
1.988 
1.408 
1.001 
694 

1.125 
626 
672 
243 
592 

166 

98 

206 

198 


40,667 

2,378 
5,662 
8,444 
8.643 
6,529 

3,514 

1.947 

1.023 

662 

406 

554 
270 
173 
96 
188 

67 
29 

51 
32 


447,058 

12.724 
35.701 
60.108 
75.686 
69.866 

45.144 
30.408 
18.455 
13,684 
9.736 

15,013 
8.859 
6.518 
3.871 

10,940 

5.592 
2.666 
6.420 
15,667 


40,667 

2.190 
5.280 . 
8,035 
8.253 
6.348 

3.787 

2.193 

1,268 

787 

514 

692 
348 
255 
160 
260 

110 
49 
84 
55 


447,058 

12,518 


$10 000 under $20,000 


32,380 


$20,000 under $30,000 


56,474 


$30,000 under $40,000 


70,377 


$40 000 under $50 000 


65,889 


$50 000 under $60 000 


45,634 


$60,000 under $70,000 


31,464 


$70 000 under $80 000 


20,537 


$80,000 under $90 000 


14,408 


$90 000 under $1 00 000 


10.768 


$100,000 under $125,000 


16,096 


$125,000 under $150,000 


9.765 


$150,000 under $175,000 

$175,000 under $200,000 


7,863 
6,681 


$200 000 under $300 000 


10 37 


$300,000 under $400,000 


6,411 


$400 000 under $500 000 


3,284 


$500,000 under $1,000,000 


7,499 


$1,000,000 or more 


18.424 




Taxable income 


Total tax credits 


Total income tax 


Size of income 


Size ol AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 


Size ol AGI 


1979 
income concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 




(491 


(50) 


(51) 


(52) 


(53) 


(54) 


(65) 


(56) 


(57) 


(58) 


(59) 


(60) 


All returns, total 


97,358 

27.468 
24,784 
16,737 
1 1 .474 
7.451 

3.758 

2.035 

1.063 

676 

427 

564 
277 
174 
97 
193 

67 
29 
51 
32 


1,947,025 

102,630 
283,541 
330,713 
313.917 
259.365 

159.364 
101.048 
60.877 
43.682 
30,537 

47,824 
28,981 
21,693 
14.261 
35.998 

17,896 
10.383 
27.328 
56,986 


97,358 

26,592 
24.341 
16.474 
11,400 
7,342 

4,134 

2,313 

1,328 

824 

539 

717 
358 
261 
167 
270 

110 
50 
85 
55 


1,947,025 

100,674 
270.963 
314.642 
301.079 
243.017 

163.157 
106.320 
68.818 
47.692 
34,220 

51,875 
30,085 
25,009 
18,299 
38,903 

20,907 
12,111 
29,432 
69,822 


16,859 

2,985 
3,688 
3,093 
2,443 
1,743 

962 
581 
320 

214 
164 

223 

114 
74 
46 

104 

39 
15 
33 

17 


7,021 

552 

1.174 

1.099 

830 

595 

344 
316 
143 
100 
282 

182 

131 

59 

78 

307 

108 

71 

176 

475 


16,859 

2,813 
3.646 
3.037 
2,316 
1,697 

1,043 
627 
392 
257 
175 

266 
132 
107 
76 
122 

50 
24 
48 
29 


7,021 

544 

1.123 

1.059 

811 

607 

342 
202 
263 
90 
286 

138 
117 
107 
115 
300 

103 

78 

180 

557 


83,967 

15.067 
23.936 
16.639 
11.434 
7,447 

3,756 

2,034 

1,063 

677 

428 

564 

27 S 

1,5 

97 

194 

67 
29 
51 
32 


367,287 

5,208 
28.779 
43.734 
48,629 
45.744 

31,786 
22.312 
14.822 
11,432 
8,388 

14.526 
9.553 
7.891 
5.319 

14.482 

7.865 

4.720 

12.928 

29.169 


83,967 

14.521 
23.243 
16.322 
11.332 
7,327 

4,130 

2,311 

1,328 

825 

542 

719 
360 
263 
168 
272 

112 
51 
86 
56 


367,287 


Under $10 000 


5,208 


$10,000 under $20,000 


27.294 


$20 000 under $30 000 


41.012 


$30,000 under $40,000 


45,791 


$40 000 under $50 000 


41,519 


$50,000 under $60 000 


31.176 


$60,000 under $70,000 


22.388 


$70,000 under $80,000 

$80,000 under $90,000 


15.667 
11.677 


$90 000 under $100 000 


8,659 


$100,000 under $125 000 


14.661 


$125,000 under $150,000 


9,293 


$150000under$175000 


8.214 


$175,000 under $200,000 


6,408 


$200,000 under $300,000 

$300,000 under $400,000 


14.824 
8.828 


$400,000 under $500,000 

$500,000 under $1,000,000 


5.286 
13,590 


$1 000 000 or more 


35,792 







Section 2 



Description of tlie Sample 



This section describes the sample criteria 
and selection, the method of estimation and 
sampling variability of the estimates contain- 
ed in this report. It also describes the meth- 
odology needed to compute confidence interval 
estimates, as well as some of the limitations 
of the data. Statistical estimates included in 
this report are based on the tax return (1). 

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 Marti nsburg Computing Center and was 
processed in the ten Internal Revenue Service 
(IRS) Centers during Calendar Year 1987. The 
total sample of 89,165 returns was selected 
from a population of 103,423,686 returns. 

All returns processed during 1987 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 378,516 returns were excluded 
from the tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 1986. 
While about 98 percent of 
cessed during Calendar Year 
Year 1986, a few were for 
ending during 1986 and 1987 

turns for prior years 
were used in place of 



the returns pro- 
1987 were for Tax 
noncalendar years 
and some were re- 

Returns for prior years 
1986 returns received and 
processed after December 31, 1987. This was 
done in the belief that the characteristics of 
returns due but not yet filed could best be re- 
presented by the returns for previous income 
years that were processed in 1987. 



Therefore, data for Tax Year 1986 may 
include amounts of minimum tax (or other 
discontinued items) reported on returns filed 
in 1987, 

SAMPLE DESIGN AND SELECTION CRITERIA 

Data from Forms 1040, 1040A, and 1040EZ pro- 
cessed to the IRS Individual Master File System 
at the Marti nsburg Computing Center during 
Calendar Year 1987 were stratified, by comput- 
er, into sample strata. These strata were 
based on the larger of total income or 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 0,01 percent to 100 percent. 

Table C 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 C with the 

total shown in the national tables of this 
report will disclose a small difference. This 
difference is the result of having excluded an 
estimated 378,516 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 



*Bonnye Walker designed the sample, and prepared the text and table 
in this section under the direction of Yahia Ahmed, Chief, Mathematical 
Statistical Team, 



11 



12 



Individual Returns/1986 



Table C. — Number of Forms 1040, 1040A and 1040EZ in the Population and Sample, 1986 



Description oi the sample strata 



Numtier of Returns 



United Stales Total' 



Population 
counts 



Sample 
counts 



State Group A^ 



Population 
counts 



Sample 
counts 



State Group C^ 



Population 
counts 



(t| 



(2) 



(3) 



(4) 



Grand total 

Form 1040 returns only with adjusted gross income ot $200,000 and over with no 
income tax after credits and no additional tax for tax preferences, total 

Form 1040 returns only with combined Schedule C (business or profession) 
net profit or net loss of $300,000 and over, total 

Larger of total income amount 
or total loss amount ^"^ 

f=orms 1040 only with Form 2555. total 
Under $2,000.000 



Size of business receipts 
plus farm receipts 



$2,000,000 and over.. 
Under $2.000.000 



Under $30.000.000 

Any amount 

$30,000,000 and over.. 



Forms 1040 only with Form 1116, but without Form 2555. total 

Under $2.000.000 Under $30.000.000.. 

$2,000,000 and over Any amount 



Under $2.000.000 $30,000,000 and Over 

Forms 1040 only with Schedule C. but without Form 2555 or Form 1116. total . 



Under $25,000 

$25,000 under $50.000 .. 
Under $25.000 



$50,000 under $100.000 ., 
Under $50.000 



Under $200.000 

Under $500.000 

$200,000 under $500.000 

Under $1.000.000 

$500,000 under $1 .000.000 .. 



$100,000 under $200.000 ., 
Under $100.000 



$200,000 under $500.000 ., 
Under $200,000 



$500,000 under $1 .000.000 . 
Under $500,000 



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



Under $5.000.000 

$1,000,000 under $5.000.000.. ,. 

Under $10.000,000 

$5,000,000 under $10,000,000 

Under $20.000.000 

$10,000,000 under $20,000,000 

Under $30.000.000 

$20,000,000 under $30.000.000 . 



Under $50.000.000 

$30,000,000 under $50,000,000 



$2,000,000 under $5,000,000 
Under $2.000.000 

$5,000,000 and over Any amount 

Under $5.000.000 $50,000,000 and Over 

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

Under $25.000 

$25,000 under $50.000 

Under $25.000 

$50,000 under $100.000 

Under $50.000 

$100,000 under $200,000 

Under $100.000 

$200,000 under $500,000 

Under $200,000 



Under $200.000 

Under $500.000 

$200,000 under $500.000.. 



Under $1.000.000 

$500,000 under $1 .000.000 .. 



Under $5.000.000 

$1 .000.000 under $5.000.000 , 



Under $10.000.000 

$5,000,000 under $10,000,000 



$500,000 under $1 .000.000 . 
Under $500.000 



$1,000,000 under $2.000,000 . 
Under $1,000,000 



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

Under $2,000.000 

$5,000,000 and over 

Under $5.000.000 



Under $20.000.000 

$10,000,000 under $20,000,000 

Under $30.000.000 

$20,000,000 under $30,000,000 , 

Under $50.000.000 

$30,000,000 under $50.000.000., 

Any amount 

$50,000,000 and over 



Forms 1040, 1040A and 1040EZ vuithout Form 255S, Form 1116, Schedule C, 
or Schedule F total 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 
$200,000 under $500,000 

$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 



Not applicable 



103.423.686 

669 

10.520 

170.308 
170.264 

44 
469.726 
467.266 

2.460 
12.710.746 
5.795.606 

4.202,487 

2.045.657 

495.887 

136.329 

23.179 

7.640 

3.090 

871 

1 .953.049 
936.331 

653.565 

270.383 

61.519 

23.990 

4.910 

1.564 

596 

191 

88,108.668 

57.768.929 

21.679.110 

7.404.142 

944.628 

251.158 

41.177 

13.156 

4.946 

1.422 



89.165 

669* 

10,519 

93 
49 

44 

2.519 

59 

2.460 

21.109 

1.961 

2.309 

3.337 

2.456 

2.373 

2.960 

2.545 

2.297 

871 

3.178 
136 

158 

223 

159 

431 

586 

858 

436 

191 

51 .078 
12.117 
6.445 
8.859 
3.932 
4.950 
4.878 
4.778 
3.697 
1.422 



6.809.304 

34 

553 



26.232 
26,139 

93 
938,142 
456.374 

313.787 

129.872 

28.956 

7.408 

1.181 

387 

136 

41 

183.844 
97.609 

57,185 

21,364 

5.365 

1.850 

327 

99 

33 

12 

5,660,499 

3,838,948 

1,367,022 

393,261 

46,876 

11,730 

1,841 

532 

234 

55 



4,928 

34 

553 



100 

7 

93 

1,252 

158 

172 

214 

143 

126 

171 

119 

108 

41 

213 
18 

12 

11 

12 

36 

33 

52 

27 

12 



791 
426 
466 
202 
235 
217 
203 
181 
55 



(5) 



96,614,382 

635 

9,967 



170,308 
170,264 

44 
443,494 
441,127 

2,367 
11,772,604 
5,339.232 

3.888.700 

1.915.785 

466.931 

128.921 

21.998 

7.253 

2.954 

830 

1 .769.205 
838.722 

596.380 

249,019 

56,154 

22,140 

4,583 

1.465 

563 

179 

82.448.169 

53.929.981 

20.312.088 

7.010,881 

897.752 

239.428 

39.336 

12.624 

4,712 

1.367 



' Three Slate Groups {A. B and C) were available for use in the sample design, however. State Group B was empty 

^ Stale Group A contains returns from the District of Columbia and the following states: Alaska. Delaware. Havraii. Idaho. 
South Dakota. Utah. Vermont. West Virginia, and Wyoming 

■^ State Group C includes returns from those stales that are not included In State Group A and the following: Puerto Rico, 
addresses 

* This population includes 10 Form 1040 returns that have alternative minimum tetx other than zero. 



fwlaine. Montana. Nevada. New Hampshire. New fwlexico. North Dakota. Rhode Island, 
the Office ol the Assistant Commissioner (International) and taxpayers having APO/FPO 



Individual Returns/1986 



13 



"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 also computed for each State Group 
including "B" which has nothing. 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 re- 
port. 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 in- 
terval 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 
$9,902 billion and its related coefficient of 
variation, CV(X), is 1.40 percent. The stand- 
ard deviation (error) of the estimate, SE(X), 
is needed to construct the interval estimate 
and its coefficient of variation: 



SE(X) = X • CV{X) 

= ($9,902 billion) 
= $0,139 billion 



(0.014) 



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))<^ Y < (X + SE(X)) 

where Y is the population value estimated by 
X. Based on these data, the interval estimate 
is from $9,763 billion (9.902 - 0.139) to 
$10,040 billion (9.902 + 0.139), 

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 
$9,763 billion to $10,040 billion. 

TABLE PRESENTATION 

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). 

In the tables, a dash (-) in place of a 
frequency or an amount indicates that either 
no returns in the population had the 
characteristic or the characteristic was so 
rare that it did not appear on any of the 
sampled returns. 

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, R: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 
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 taxpeiyer me^y 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 was 
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 



14 



Individual Returns/1986 



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 Computing 
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 reviewed, 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, taxpc(yer reporting variations 
and limitations, economic conditions, compar- 
ability with other statistical series, and 
statistical techniques used in data processing 
(2). 



returns for the longitudinal panel. 
Data for both the cross-sectional sample 
and the longitudinal panel will be col- 
lected to produce statistics for the tax 
return, as well as the tax family. Sta- 
tistical estimates for the tax family 
will be based on the Internal Revenue 
Code definition of a tax family and, 
hence, will include the combined statis- 
tical data for the primary and secondary 
taxpc(yers, and their dependents. 

The final phase of the redesign is 
scheduled for implementation during Tax 
Year 1990. It includes the new strata 
classes and the reduction in the size of 
the longitudinal panel. 



For additional 
see: 



details on the redesign 



NOTES AND REFERENCES 

(1 ) A complete revision to the sample de- 
sign used to produce the statistics from 
individual income tax returns is being 
phased in over a three year period begin- 
ning with Tax Year 1988 and ending with 
Tax Year 1990. In addition to new 
strata classes and methods of estimation, 
the revisions include the development of 
a longitudinal panel and the inclusion 
of a tax family sampling unit. 

For Tax Year 1988, data is being collect- 
ed for a stratified cross-sectional 
sample and a longitudinal panel. Both 
the tax return and tax family are being 
used as sampling units. The methods for 
selecting the stratified cross-sectional 
sample is outlined in this section. A 
subsample of tax returns designated from 
the Tax Year 1987 sample has been used 
to determine individuals belonging to 
the longitudinal panel. The SSN's of 
these individuals will be used to select 



Czajka, John L., "Development of a 
New Income Stratifier for a Sample of 
Individual Tax Returns", 1988 Ameri- 
can Statistical Association Procee"?^ 
Ings, Section on Survey Research 
Methods . 

Czajka, John L. and Walker, Bonnye, 
"Combining Panel and Cross-Sectional 
Selection in an Annual Sample of Tax 
Returns", 1989 American Statistical 
Association Proceedings, Section on 
Survey Research Methods , forthcoming. 

(2) By the time this publication is re- 
leased, the preliminary data for the Tax 
Year 1987 Individual Income Tax Returns 
will also be available in the Spring 1989 
version of Publication 1136. Some fre- 
quency and amount estimates for Tax Year 
1987 may differ radically from the Tax 
Year 1986 estimates, since the Tax Year 
1987 estimates include new tax law 
provisions enacted under the Tax Reform 
Act of 1986. 



Section 3 Basic Tables 



Part 1 - Returns Filed and Sources of Income Page 

1.1 Selected Income and Tax Items, by Size and Accumulated 

Size of Adjusted Gross Income 16 

1.2 All Returns: Adjusted Gross Income, Itemized Deductions, 

Exemptions, and Tax Items, by Size of Adjusted Gross Income 

and by Mari tal Status 19 

1.3 All Returns: Sources of Income and Adjustments, Deductions 

and Tax Items, by Marital Status 23 

1.4 All Returns: Sources of Income and Adjustments, by Size of 

Adjusted Gross Income 24 

1.4CV Coefficient of Variation for Sources of Income and 

Adjustments, by Size of Adjusted Gross Income 42 

1.5 Form 1040EZ Returns: Sources of Income and Tax Items, 

by Size of Adjusted Gross Income 60 

1.6 Form 1040A Returns: Sources of Income, Deductions, and 

Tax Items, by Size of Adjusted Gross Income 61 

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 63 

2.2 Returns With Itemized Deductions: Sources of Income 

and Adjustments, Deductions and Tax Items, by Marital 

Status 67 

2.3 All Returns: Exemptions by Type and Number of Exemptions, 

by Size of Adjusted Gross Income 68 

2.4 All Returns: Exemptions by Type and Number of Exemptions, 

by Marital Status 72 

2.5 Returns of Taxpc^yers Age 65 or Over: Selected Income and 

Tax Items, by Size of Adjusted Gross Income 74 

2.6 Returns of Taxpa^yers 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 Income 79 

3.3 All Returns: Tax Liability, Tax Credits and Taxpayments, 

by Size of Adjusted Gross Income 81 

3.4 Returns With Modified Taxable Income: Taxable Income, 

and Tax Classified by Both the Marginal Rate and Each Rate 

at Which Tax was Computed 87 

3.5 Returns With Modified Taxable Income: Tax Generated by 

Rate and by Size of Adjusted Gross Income 90 



*Production and review of tables was coordinated by June Walters. 
Louella Ballenger, Jeff Bates, William Bradley, Dorothy Collins, 
Marshall Epstein, Saundra Harris, Charles Hicks, John Labate, 
Barbara Longton, Barbara Marshall, and Martha Shiley were responsible 
for specific tables. 



15 



16 



Individual Returns/1986 



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) 





Ail returns 


Taxable returns 


Size and accumulated size ot 
adjusted gross income 


Numtjer ot 
returns 


Percent of 
total 


Adjusted gross income 
less deficit 


Number of 
returns 


Percent of 
total 


Adjusted gross Income 
less deficit 




Amount 


Percent of 
total 


Average 
(dollars) 


Amount 


Percent of 
total 




(1) 


(2) 


(3) 


(•>) 


(5) 


(6) 


(7) 


(8) 


(9) 


Size ol Adjusted Gross Income 


























Total 


103,045,170 

957.547 


100.0 


2,481,681,046 


100.0 




24,083 




83,967,413 

15,388 


100.0 


2,440,231,669 

- 1.332.607 


100.0 


No adjusted gross income 


09 


-42.442,566 


(3) 




-44.324 




e) 


P) 


$1 under $1,000 


2,125.319 


21 


1.250,327 




01 




588 




798 


117 


$1,000 under $2,000 


3.351,776 


33 


5.039,310 




0,2 




1.503 




208,435 


02 


327.166 


(2) 


$2,000 under $3,000 


3.591,670 


35 


9.032.340 




04 




2.515 




203,399 


02 


501.830 


P) 


$3,000 under $4.000 


3.222.880 


31 


11.228.023 




05 




3.484 




911,528 


1 1 


3.367.603 


1 


$4,000 under $5.000 


3.695.968 
3.129.980 


36 
30 


16.640.426 
17.186.633 




07 
07 




4.502 
5.491 




2,424,750 
2,087,113 


29 
25 


10.917.837 
11.448.661 


04 


$5,000 under $6,000 


05 


$6,000 under $7,000 


3.346.519 


32 


21.770.373 




09 




6.505 




2,116,728 


25 


13.785.302 


06 


$7,000 under $8,000 


3.086.815 


30 


23.156.372 




09 




7.502 




2,073,033 


25 


15,564.336 


0,6 


$8,000 under $9,000 


3.106.309 


30 


26.388,173 




1 1 




8,495 




2,319,681 


28 


19.740,107 


08 


$9,000 under $10,000 


3.240.690 


3.1 


30.726.502 




1.2 




9,481 




2.705.718 


32 


25.688,020 


11 


$10,000 under $11,000 


2.902.881 


28 


30.464.692 




1 2 




10.495 




2.621,018 


3 1 


27.521.138 


1 1 


$11.000under$12,000 


2.826.952 


27 


32,500.416 




13 




11,497 




2,644,089 


31 


30,399.231 


12 


$12,000 under $13,000 


2.728.154 


26 


34,093.999 




14 




12,497 




2,565,005 


3 1 


32,052,056 


1,3 


$13,000 under $14,000 


2.799.030 


27 


37.773.141 




15 




13,495 




2,678,029 


32 


36,142,569 


15 


$14,000 under $15,000 


2.449.035 


24 


35.535.635 




14 




14,510 




2,363,419 


28 


34,292,277 


14 


$15,000 under $16,000 


2.419.989 


23 


37.498.930 




1 5 




15,495 




2,341,770 


28 


36,286,570 


1 5 


$16,000 under $17,000 


2.324.427 


23 


38,342.960 




15 




16.496 




2.288.988 


27 


37,755,418 


1 5 


$17,000 under $18,000 


2.233.533 


22 


39,070,786 




1 6 




17.493 




2,205.849 


26 


38,588,733 


1 6 


$18,000 under $19,000 


2,244.703 


22 


41,520,689 




17 




18,497 




2.200.511 


26 


40,706,806 


1 7 


$19,000 under $20,000 


2.067.599 


20 


40,297,944 




1 6 




19,490 




2.027.132 


24 


39,505,284 


1 6 


$20,000 under $25,000 


9,221.431 


89 


206,549,084 




83 




22,399 




9,139.455 


109 


204,746.149 


84 


$25,000 under $30,000 


7.559.001 


73 


207,876,373 




84 




27,501 




7.499.447 


89 


206.223.786 


85 


$30,000 under $40,000 


11.489.629 


11.2 


398,161.168 


160 




34,654 




11.434.253 


136 


396.226.364 


162 


$40,000 under $50,000 


7.458.776 


7.2 


332.210,863 


134 




44.540 




7,446.963 


89 


331.708.776 


13.6 


$50,000 under $75,000 


6.427,825 


62 


381.831.768 


154 




59.403 




6.414.601 


76 


381.037.449 


156 


$75,000 under $100,000 


1.546,776 


15 


131,926,730 




53 




85,291 




1,543.446 


1 8 


131,658,272 


54 


$100,000 under $200,000 


1,115,593 


1 1 


146,973,805 




59 




131,745 




1.113.163 


1 3 


146.680.146 


6,0 


$200,000 under $500,000 


290,946 


03 


82,840,607 




33 




284,728 




290.429 


03 


82.695.622 


34 


$500,000 under $1,000,000 


51,558 


1 


33,670,463 




1 4 




653,060 




51.467 


1 


33.607.921 


14 


$1,000,000 or more 


31,859 


(') 


72,565,082 




29 




2,277,695 




31 ,808 


{') 


72,388.730 


30 




Taxable returns— Continued 




Taxable income 


Income lax after credits 


Total income tax 


Size and accumulated size of 




















Percent ol 




adjusted gross income 


Number of 
returns 


Amount 


Percent 
ol 
total 


Number of 
returns 




Amount 


Percent 
ol 
total 


Amount 








Total 


Taxable 
income 


Adjusted 
gross 
income 


Average 

income tax 

(dollars) 
























less deficit 






(10) 


(11) 


(12) 


(13) 


(11) 


(15) 


(16) 


(171 


(18) 


(19) 


(20) 


Size of Adjusted Gross Income 


























Total 


83,917,711 


1,916,198.235 

— 


100.0 


83,898,079 

489 


3(tn ^71 9Ad 


100.0 


367,287,213 

308,483 


100.0 


19.2 


15.1 


4,374 

20.047 


No adjusted gross income 






5.525 


e) 


01 


(=) 


P) 


$1 under $1,000 


_ 


_ 


_ 


_ 




_ 


_ 


7,466 


P) 


(=) 


P) 


9.356 


$1,000 under $2,000 


205,005 


568.078 


(-) 


208.426 




16.301 


{') 


18,676 


{') 


33 


57 


90 


$2,000 under $3,000 


198,428 


698.946 


(■') 


203.196 




39.189 


e) 


40,172 


P) 


5.7 


80 


198 


$3,000 under $4,000 


911,264 


2.621,582 


01 


911.264 




79.242 


(2) 


80,491 


H 


31 


24 


88 


$4,000 under $5,000 


2.424.748 


8,230,651 


04 


2.424.508 




249,977 


1 


250,672 


1 


30 


23 


103 


$5,000 under $6,000 


2.087,111 


8,664.043 


05 


2.087.112 




399,872 


01 


399,876 


01 


46 


35 


192 


$6,000 under $7,000 


2,113,761 


10,658.851 


06 


2.115.640 




637,853 


02 


647,169 


02 


6 1 


4 7 


306 


$7,000 under $8,000 


2,072,688 


12,163.885 


06 


2.072.688 




830,633 


2 


834,295 


02 


69 


54 


402 


$8,000 under $9,000 . 


2,319.678 


15,378.431 


08 


2.319.678 




1.119,203 


03 


1,119,404 


03 


73 


57 


483 


$9,000 under $10.000 


2.705.715 


19.773.960 


1 


2.705.716 




1 ,499.530 


04 


1.501,086 


04 


76 


58 


555 


$10,000 under $11,000 


2.620,907 


21,101.244 


1 1 


2.620.907 




1 .698.550 


05 


1,702.116 


05 


8 1 


62 


649 


$11.000under$12,000 


2,643,425 


23.094.211 


1 2 


2.643.425 




1.996.899 


06 


2.000.986 


05 


87 


66 


757 


$12,000 under $13,000 


2,564,052 


25.017.426 


1 3 


2.564,052 




2,322.769 


06 


2.325.848 


06 


93 


73 


907 


$13,000 under $14,000 


2.677.908 


28.591.472 


1 5 


2,677,908 




2,762.758 


08 


2.769.583 


08 


97 


77 


1.034 


$14,000 under $15,000 


2.363,418 


26.891 .929 


1 4 


2,362.754 




2.637,631 


07 


2.639.999 


07 


98 


77 


1,117 


$15,000 under $16,000 


2,341,753 


28.776.376 


1 5 


2.341.753 




2,987,222 


08 


2,987.828 


08 


104 


82 


1.276 


$16,000 under $17,000 


2,288,979 


30.073.713 


1 6 


2.288.979 




3.316.324 


09 


3,316,776 


0.9 


11.0 


88 


1.449 


$17,000 under $18,000 


2,205.825 


30.990,732 


1 6 


2.205.825 




3.454.667 


1 


3,459,878 


09 


11.2 


9.0 


1.569 


$18,000 under $19,000 


2.199.968 


32.689,019 


1 7 


2.199,910 




3,776.776 


1 


3,784,088 


1,0 


11.6 


9,3 


1.720 


$19,000 under $20,000 


2.027.123 


31,680,814 


1 7 


2,027,123 




3.773.484 


10 


3,792,088 


1 


120 


96 


1,871 


$20,000 under $25,000 


9.137.117 


164.740.813 


86 


9,136,875 




20,858.745 


58 


20,882,788 


57 


12 7 


102 


2.285 


$25,000 under $30,000 


7.495,360 


164.801.486 


86 


7,497.653 




22.813.698 


63 


22.850,962 


62 


139 


11 1 


3.047 


$30,000 under $40,000 


11,431.536 


313.125.763 


163 


1 1 ,423,883 




48.445,289 


134 


48,628,503 


132 


155 


123 


4,253 


$40,000 under $50,000 


7.446.018 


259.229.563 


135 


7.444,139 




45,476.514 


126 


45,744,224 


125 


17 6 


13,8 


6,143 


$50,000 under $75,000 


6.410.742 


295,224,191 


154 


6.397.981 




61 .896.054 


172 


62,459,834 


170 


21.2 


16.4 


9.737 


$75,000 under $100,000 


1.541,699 


100,195.905 


52 


1.536.195 




25.661.208 


7 1 


26,280,965 


72 


262 


20 


17.027 


$100,000 under $200,000 


1.111,183 


112,749.282 


59 


1.108.302 




35,988.579 


100 


37,289.197 


102 


33.1 


25 4 


33,498 


$200,000 under $500,000 


289.356 


64.236.953 


34 


288,796 




25.977.492 


72 


27.066.736 


74 


42 1 


32 7 


93,196 


$500,000 under $1,000,000 , 


51.238 


27,310.614 


1 4 


51,201 




12.456.584 


35 


12.928.118 


35 


47 3 


38 5 


251,192 


$1,000,000 or more 


31.706 


56,918.303 


30 


31,702 




27.392.697 


76 


29.168,908 


79 


51 2 


40.3 


917,031 



Fcx)lnote(s) al end ol lable 



Individual Returns/1986 



17 



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) 



Size and accumulated size ot 
adjusted gross income 



Numtier o( 
returns 



Percent ot 
total 



Adjusted gross income 
less deficit 



Percent of 
total 1 



Average 
(dollars) 



Taxable returns 



Numt»r of 
relums 



Percent of 
total 



Adjusted gross income 
tess deficit 



Percent of 
total 



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 $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 $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 



957.547 

2,125,319 

5,477,095 

9,068,765 

12,291,645 

15,987,613 

19,117,593 
22.464,112 
25.550.927 
28.657.236 
31,897.926 

34.800,807 
37,627.759 
40.355.913 
43.154.943 
45.603.978 

48.023,967 
50,348,394 
52.581.927 
54.826.630 
56.894,229 

66.115.660 
73.674.661 
85,164,290 
92.623.066 
99.050.891 

100,597,667 
101,713,260 
102,004.206 
102.055.764 
102.087,623 

103,045,170 



2 1 

5.3 

8.8 

11.9 

15.5 

186 
21.8 
24 8 
27.8 
31 

33 8 
365 
392 
41 9 
443 

46 6 
489 
51 
532 
55 2 

642 
71 5 
826 
899 

96 1 

97 6 

98 7 
990 
990 

99 1 

100.0 



-42.442.566 

1 ,250.327 

6.289.636 

15.321,977 

26.549,999 

43,190,425 

60,377,058 
82,147,431 
105.303,803 
131,691,976 
162,418,478 

192,883,170 
225.383.580 
259.477 585 
297.250.726 
332.786,362 

370,285,292 
408,628,252 
447,699.037 
489.219,726 
529.517.670 

736.066.754 

943,943.126 

1.342.104,294 

1,674,315,157 

2,056.146.926 

2.188,073,655 
2.335.047.460 
2.417,888.067 
2.451,558.530 
2.524.123.612 

2,481,681,046 



1 
02 
0.6 

11 
17 

2,4 
33 
42 
52 
64 

76 
8.9 
10,3 
11.8 
132 

147 
162 
177 
19.4 
21 

29.2 
37 4 
532 
663 
81 5 

86.7 
925 
958 
97 1 
100 

98.3 



-44.324 

588 
1.148 
1.690 
2.160 
2.701 

3.158 
3.657 
4.121 
4.595 
5.092 

5.542 
5.990 
6.430 
6.888 
7.297 

7.710 
8.116 
8.514 
8.923 
9.307 

11.133 
12.812 
15.759 
18.077 
20.758 

21,751 
22,957 
23.704 
24.022 
24.725 

24,083 



15.388 

798 

209.233 

412.632 

1.324.160 

3.748.910 

5.836.023 
7,952.751 
10.025.784 
12.345.465 
15,051.183 

17,672,201 
20.316.290 
22.881.295 
25.559.324 
27,922.743 

30,264.513 
32.553.501 
34.759.350 
36.959.861 
38.986.993 

48.126.448 
55.625.895 
67.060.148 
74.507.111 
80,921.712 

82.465.158 
83.578.321 
83.868.750 
83.920.217 
83.952.025 

83,967,413 



{') 

P) 
02 
05 
16 
45 

7 
95 
119 
14 7 
17.9 

21 
24 2 
273 
30,4 
33 3 

36.0 
38-8 
41.4 
440 
46 4 

57 3 
662 
79 9 
887 
964 

98.2 
995 
999 
99.9 
100 

100.0 



-1.332,607 

117 
327.283 

829,113 
4,196,716 
15,114,553 

26.563.214 
40,348.517 
55,912.852 
75.652.959 
101.340.979 

128.862.117 
159.261.348 
191,313.404 
227,455.973 
261,748.250 

298,034.821 
335,790.239 
374.378.972 
415.085.778 
454.591.061 

659.337.210 

865.560.995 

1.261.787.361 

1.593.496,137 

1.974.533,585 

2.106.191.858 
2,252.872.003 
2,335.567.626 
2.369,175.547 
2.441.564.276 

2,440,231,669 



P) 

(^) 

(^) 
0,2 
0,6 

1,1 
1.7 
2.3 
3.1 
42 

5,3 
6.5 
7.B 
9.3 

10.7 

12.2 
13.8 
15.3 
17.0 
18.6 

27.0 
35.5 
51.7 
65.3 
80.9 

86.3 
92.3 
95.7 
97.0 
100.0 

99.9 



Taxable returns — Continued 



Taxable income 



Size and accumulated size of 
adjusted gross Income 



Numljer of 
returns 



Percent 
of 
total 



Income tax after credits 



Numtwr of 
returns 



Total income tax 



Taxable 
income 



Adjusted 

gross 

income 

less deficit 



Average 
income 



(dollars) 



(10) 



(14) 



(19) 



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 $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 $1 8.000 

$1 under $1 9.000 

$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 , 

Footnole(s) at end of tabie 



205.005 

403.433 

1.314.697 

3.739.445 

5,826.556 
7.940.317 
10,013.005 
12.332.683 
15.038.398 

17.659.305 
20.302,730 
22,866,782 
25,544,690 
27,908,108 

30,249.861 
32.538.840 
34,744.665 
36.944.633 
38.971.756 

48.108.873 
55,604.233 
67,035.769 
74,481,787 
80,892,529 

82,434,228 
83,545.411 
83.834.767 
83.886.005 
83.917.711 

83,917,711 



568.078 

1 .267.024 

3.888.606 

12.119.257 

20.783.299 
31.442.151 
43.606.035 
58.984.466 
78.758,426 

99,859,670 
122,953,881 
147,971.307 
176.562.779 
203.454.707 

232.231.084 
262.304.797 
293.295.529 
325.984.548 
357.665.363 

522.406.176 

687.207.662 

1 .000,333.425 

1.259.562.987 

1.554.787.178 

1.654.983.083 
1 .767.732.365 
1.831.969.318 
1.859.279.932 
1.916.198.235 

1,916,198,235 



P) 

1 
02 
06 

1 1 
1 6 
23 
3 1 

4.1 

5,2 
6-4 
7.7 
9.2 
10.6 

12 1 
137 
153 
170 
187 

273 
35-9 
522 
657 
81 1 

86 4 
923 
95 6 
970 
100.0 

100.0 



208.426 

411.622 

1 .322.886 

3.747.394 

5,834.506 

7.950.146 

10.022.834 

12.342.512 

15.048.227 

17.669.134 
20,312.559 
22,876.611 
25,554.519 
27,917,273 

30,259.026 
32,548,005 
34,753.830 
36.953.740 
38.980.863 

48.117,738 
55.615.391 
67.039,274 
74.483.413 
80,881,394 

82,417.589 
83,525.891 
83.814.687 
83,865,888 
83,897.590 

83,898,079 



16,301 

55.490 

134.732 

384.710 

784,582 
1.422.435 
2.253.068 
3.372.271 
4.871.800 

6.570.350 
8.567.249 
10.890.018 
13,652.776 
16,290.407 

19,277,629 
22,593,953 
26,048.620 
29,825.395 
33,598.879 

54.457.624 

77.271.322 

125.716,611 

171,193.125 

233,089.180 

258.750.388 
294.738.967 
320.716.459 
333.173.043 
360.565.740 

360,571,264 



(') 
P) 
(?) 
01 

02 
04 
06 
09 
14 

18 
24 
30 
38 
45 

5-3 
6 3 
72 
83 
93 

15.1 
21.4 
34-9 
47-5 
64-6 

71-8 
81 7 
889 
92.4 
100 

100.0 



308.483 

7.466 

26.142 

66.314 

146.805 

397.477 

797.353 
1.444.522 
2,278.817 
3.398.221 
4.899.307 

6.601.422 
8.602.408 
10.928,256 
13,697.839 
16,337,838 

19,325,666 
22,642,442 
26,102.320 
29,886,408 
33,678,496 

54,561,284 

77.412,246 

126.040.748 

171.784.973 

234.244.806 

260.525.771 
297.814.968 
324.881.704 
337.809.822 
366.978.730 

367,287,213 



0-1 

P) 
(^) 
P) 
P) 
0.1 

0.2 
04 
0.6 
0-9 
13 

1-8 
23 

30 
37 
44 

53 
6.2 
7-1 
8-1 
92 

149 
21 1 
343 
46-8 
63-8 

70-9 
81.1 
88-5 
92.0 
999 

100.0 



P) 

4.6 
5-2 
38 
3.3 

3.8 
4.6 
5.2 
5-8 
6.2 

6-6 
7-0 
74 
7-8 
80 

83 
8-6 
89 
9-2 

9-4 

10.4 
11-3 
12.6 
13-6 
15-1 

157 
16.8 
17-7 
182 
19 2 

19.2 



P) 

8.0 

8.0 

35 

26 

3.0 
36 
4 1 
45 
48 

5-1 
5.4 
5,7 
6.0 
62 

6-5 
6.7 
70 
72 
7-4 

8-3 
8-9 
10-0 
10-8 
119 

12-4 
13.2 
13-9 
143 
150 

15.1 



20.047 

9.356 
125 
161 
111 
106 

137 
182 
227 
275 
326 

374 
423 
478 
536 
585 

639 
696 
751 
809 
864 

1.134 
1.392 
1.880 
2,306 
2,895 

3.159 
3.563 
3.874 
4.025 
4.371 

4,374 



18 



Individual Returns/1986 



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 ol dollars) 



Size and accumulated size of 
adjusted gross income 



Numtjer of 
returns 



Percent ol 
total 



Adjusted gross income 
less delicit 



Percent ot 
tolaM 



Average 
(dollars! 



Taxable returns 



Number ol 
returns 



Percent ot 
total 



Adjusted gross income 
less dericil 



Percent ol 
total 



Cumulated from Largest Size 
of Adjusted Gross Income 

$1 .000.000 ot more 
$500,000 or more 
$200,000 Of more 
$100,000 or more 
$75. (MO or more 

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

$19,000 or more 
$18,000 or more 

$17,000 or more 

$16,000 or more 

$15,000 or more 

$14,000 or more 

$13,000 or more 

$12,000 or more 
$11,000 Of more 
$10,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 
$6,000 or more 
$5,000 Of more 

$4,000 or more 

$3,000 or more 

$2,000 or more 

$1,000 or more 

$1 or more 

All returns 



31.859 

83.417 

374.363 

1 .489.956 

3.036.732 

9.464.557 
16.923.333 
28.412.962 
35.971.963 
45.193.394 

47.260.993 
49.505.696 
51.739,229 
54,063,656 
56,483,645 

58,932,680 
61,731,710 
64,459,864 
67.286,816 
70.189,697 

73,430,387 
76,536,696 
79,623.511 
82.970.030 
86,100.010 

89,795.978 
93,018,858 
96,610.528 
99,962.304 
102.087.623 

103,045,170 



F) 

1 
04 

1 4 
29 

9,2 
164 
27 6 
34 9 
43 9 

45,9 
48 
50 2 
52 5 
54 8 

57.2 
59 9 
62 6 
65 3 
68 1 

71 3 
74 3 
773 
80 5 
83 6 

87 1 
90 3 
93 8 
97 
99 1 

100.0 



72.565.082 
106.235.545 
189.076.152 
336.049.956 
467.976.686 

849.808.454 
1.182.019.318 
1.580.180.486 
1.788.056.858 
1.994.605.942 

2.034.903,885 
2.076.424.575 
2.115.495.360 
2.153.838.320 
2.191.337.250 

2.226.872.886 
2.264.646.027 
2.298.740.025 
2.331.240.442 
2.361.705.133 

2.392.431.636 
2.418.819.809 
2.441.976.181 
2.463.746.553 
2.480.933.186 

2.497.573.612 
2.508.801 .635 
2.517.833.975 
2.522.873.285 
2,524.123,612 

2,481,681,046 



29 

42 

75 

133 

185 

33 7 
46 8 
62 6 
70 8 

79 

80 6 

82 3 

83 8 

85 3 

86 8 

88 2 

89 7 

91 1 

92 4 

93 6 

94 8 

95 8 

96 7 

97 6 

98 3 

98 9 

99 4 
99 8 

100 
100 

98.3 



2,277,695 

1,273,548 

505,061 

225,544 

154,105 

89,789 
69.846 
55.615 
49,707 
44.135 

43.057 
41,943 
40.888 
39.839 
38.796 

37.787 
36.685 
35.662 
34.646 
33.647 

32.581 
31.603 
30.669 
29.694 
28.815 

27.814 
26.971 
26.062 
25.238 
24,725 

24,083 



31.808 

83,275 

373,704 

1,486,867 

3,030,313 

9,444.914 
16,891,877 
28.326,130 
35,825,577 
44,965,032 

46,992,164 
49,192,675 
51,398,524 
53,687,512 
56,029,282 

58.392,701 
61,070,730 
63.635,735 
66,279.824 
68.900.842 

71.606,560 
73,926,241 
75,999,274 
78,116,002 
80,203.115 

82.627.865 
83.539.393 
83.742.792 
83.951,227 
83.952.025 

83,967,413 



P) 
01 
04 
1 8 
36 

11 2 
20 1 
33 7 
42 7 
53 6 

56 
58 6 
61 2 
63 9 
66 7 

69 5 
72 7 
75 8 
78 9 
82 1 

85 3 
88 
90S 
93 
95 5 

98 4 

99 5 
99 7 

100 
100 

100.0 



72.388.730 
105,996.651 
188,692,273 
335,372,419 
467,030,691 

848,068,140 
1,179,776.916 
1.576.003.280 
1.782.227.066 
1.986.973.215 

2.026.478.499 
2.067.185.305 
2.105.774.038 
2.143.529.456 
2.179.816,026 

2,214,108,303 
2,250,250,872 
2,282,302,928 
2,312,702,160 
2,340,223,297 

2,365,911.318 
2,385,651.424 
2,401,215,760 
2,415,001.062 
2.426.449.723 

2.437.367.561 
2,440.735.163 
2,441,236,993 
2,441,564,159 
2,441,564,276 

2,440,231,669 



3.0 
43 
77 
137 
19 1 

34 7 
48 3 
64 5 
73 
81 4 

83 
847 
86 2 
878 
89.3 

90 7 
92 2 
93.5 
94.7 
95-8 

969 
97 7 
98.3 
98.9 
99.4 

99.8 
100.0 
100.0 
100.0 
1000 



Taxable returns — Continued 



Taxable income 



Size and accumulated size of 
adjusted gross income 



Number of 
returns 



Income tax after credits 



Number ot 
returns 



Total income tax 



Taxable 
income 



Adjusted 

gross 

income 

less 

deficit 



Average 

income tax 

(dollars) 



(191 



(20) 



Cumulated from Largest Size 
of Adjusted Gross Income 

$1 .000.000 or more 

$500,000 or more 

$200,000 or more 

$100,000 or more 

$75,000 or more 

$50,000 or more 

$40,000 or more 

$30,000 or more 

$25,000 or more 

$20,000 or more 

$19,(X)0 or more 

$18,000 or more 

$1 7,000 or more 

$16,000 or more ■ 

$15,000 or more 

$14,000 or more 

$13,000 Of more 

$12,000 Of more 

$11,000 or more 
$10. OCX) or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 
$5,000 Of more 

$4,000 or more 

$3,000 or more 

$2.0(X) or more 

$1,000 or more 

$1 or more 

All returns 



31.706 

82.944 

372.300 

1.483.483 

3.025.182 

9.435.924 
16.881.942 
28.313.478 
35.808.838 
44.945.955 

46.973.078 
49.173.046 
51.378.871 
53.667.850 
56.009,603 

58,373.021 
61 .050.929 
63,614,981 
66,258.406 
68,879,313 

71,585,028 
73,904,706 
75,977,394 
78,091,155 
80.178,266 

82,603,014 
83,514.278 
83.712,706 
83,917,711 
83,917,711 

83,917,711 



56,918,303 

84,228,917 

148,465,870 

261.215,152 

361.411.057 

656.635.248 

915.864.810 

1.228.990,573 

1.393,792,059 

1.558.532.872 

1.590,213,687 
1.622,902,706 
1 ,653,893.438 
1.683.967.151 
1.712.743,528 

1,739,635.456 
1.768.226.928 
1 .793.244.354 
1.816.338,565 
1,837,439,808 

1.857,213.769 
1.872.592.200 
1.884.756.084 
1.895.414.935 
1.904.078.978 

1.912.309,629 
1,914,931,211 
1,915,630,157 
1.916.198.235 
1.916.198.235 

1,916,198,235 



30 
44 
77 
136 
18 9 

34 3 
47 8 
64 1 
/2 7 
81 3 

830 
84 7 

86 3 

87 9 

89 4 

90 8 

92 3 

93 6 

94 8 

95 9 

96 9 

97 7 

98 4 

98 9 

99 4 

99 8 
99 9 
100 
1000 
100 

100.0 



31.702 

82.903 

371.699 

1.480.001 

3.016.196 

9.414.177 
16.858.316 
28.282.199 
35.779.852 
44,916.727 

46,943,850 
49,143.760 
51.349.585 
53.638.564 
55.980.317 

58.343.071 
61.020.979 
63.585.031 
66.228,456 
68,849,363 

71,555,078 
73,874,756 
75,947,444 
78,063,084 
80,150,196 
82,574,704 
83,485,968 
83,689.164 
83.897.590 
83.897.590 

83,898,079 



27.392.697 
39.849.281 
65.826.773 
101.815.352 
127.476.560 

189.372.614 
234.849.129 
283.294,417 
306,108,115 
326,966,860 

330,740,344 
334,517,120 
337,971,787 
341,288,111 
344,275,332 

346,912,963 
349,675,721 
351,998,491 
353,995,389 
355,693,939 

357,193,469 
358.312,672 
359.143.304 
359.781.158 
360.181.030 

360.431.007 
360.510.250 
360.549.438 
360.565.740 
360.565,740 

360,571,264 



76 
11 1 
183 
28 2 
35 4 

52 5 
65 1 
78 6 
84 9 

90 7 

91 7 
92,8 

93 7 

94 7 

95 5 

96 2 

97 

97 6 

98 2 

98 6 

99 1 
994 
99 6 
99 8 
99 9 

100 
100 
100 
100 
100 

100.0 



29,168,908 
42,097,026 
69,163,762 
106,452,959 
132,733,924 

195,193,758 
240,937.982 
289.566.485 
312.417.446 
333.300.234 

337.092.322 
340.876.410 
344.336.288 
347.653.064 
350.640.892 

353.280.892 
356.050.474 
358.376.323 
360.377.308 
362.079.424 

363.580.510 
364.699,913 
365,534,209 
366,181,378 
366,581,254 

366,831,925 
366,912,416 
366,952,588 
366,971,264 
366,978,730 

367,287,213 



79 
11 5 
188 
29 
36 1 

53 1 
656 
788 
85 1 

90 7 

91 8 
928 
938 
94 7 
955 

962 
96.9 

97 6 

98 1 

98 6 

99 
993 
99 5 
99 7 
998 

999 
99 9 
99.9 
999 
99,9 

100.0 



51 2 
50 
46 6 
40 8 
36 7 

29 7 
26 3 
23 6 
22 4 
21 4 

21 2 
21 
20 8 
20 6 
20 5 

20,3 
20.1 
20 
19,8 
197 

196 
195 
194 
193 
193 

192 
192 
192 
192 
19.2 

19.2 



40 3 
39 7 
36 7 
31 7 
28 4 

230 
20 4 
184 
175 
168 

166 
165 
164 
162 
161 

16.0 
15.8 
15.7 
15 6 
155 

154 
153 
152 
152 
15 1 

15 1 
150 
15 
150 
150 

15.1 



917.031 

505.518 

185.076 

71,595 

43.802 

20.667 
14.264 
10.223 
8.721 
7.412 

7,173 
6.929 
6.699 
6.475 
6.258 

6.050 
5.830 
5,632 
5,437 
5,255 

5,077 
4,933 
4,810 
4,688 
4,571 

4,440 
4,392 
4,382 
4.371 
4.371 

4,374 



' Percent liiased on positive income only 

2 Less tfian 05 percent 

3 Percent not computed 

NOTE Detail may not add 10 total because of rounding 



Individual Returns/1986 



19 



M 

3 

n 

V) 



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CO 

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11 



w n h- o ■^ 00 

1- cx) r- CD en in 

C*l ■q- -T CO uo to 

iC 00 h- T- CO o 

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CM en c^ m -* n 

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CO OO CO T ■^ 
CO CO O C\J CO 

r- en in cvj CO 
cJ o co" "^" crT 
CO in CM -g- in 
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in r- (o o) CO n 

CO en CO ■.- o T- 

cn «-_ r-_ ■r-_ CD_ N 

o cj> CO CO 00 r^ 

CO CO CD CM CO CD 

CM CM o cn t- e^ 

cd' n." r-" cm" en kj' 



cor*-0'-co oocMcotj'^ 

cor^cocom cocooojco 

■^■'j-coincD r-enincMco 

co" r-" v-" co' o" cm" o co" ■>!■" O) 

ooiOcoT coincMtjin 

cocoiD'^co oooocor--* 

rj-" T^ x-^ o' cm' co" in" cm" 

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in r-. CO CO CO 

CO CD CO -^ O 

CJ) T- r-- ^ c:> 

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CM t^J o CJ) 1- 

co" r»" r~-" cm" O) 

CM CO CM 1- CM 



CO CO O CO o o 

1- CO 1- r--. CD in 

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kT in co" cm" ■r-" tj-" 

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en" en" 't" to" ■^" 

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CO CO o '- T- r* 

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"^. '-. ^ m 



□Docooo inr-cocO"- 

cO'>-r--cDin in-^incDO 

cocncMincM ■^■^tcMcncD 

in" co' cm" 1-' ■<?" en' en" -^j-" co" t" 

"-"d-or-co cocnco'*'.- 

N- CO CO O '- /^ x* ■* ■^ 

co" --' cm" -r^ tn r-." -r-' r^" cd" 



CD CO en r>- CD 

^ CD CM CO O 
■^ ^ Tj Tj- CO 
to" co' O" 1-" -r-" 

■rj -I- en in CO 
in -^ CM 



inO'-r-CM incocnTt-^ tr)cncM-<Tr- 

CM'-cnor- rrcntxj'-in or-cncoen 

tnt-^ocD-a- r-~tDCMmo cMinTinco 

iri t" r-' co' co' co" co' in to" to" ■^" co" r-" to" cvj 

cocot-o ini-rrr-tn tDcoN-ino) 

co-^-^n coco-^'Tco cDcntn'jco 



in o '- 1^ CM 

CM '- en o >-- 

in f-~ o to 'V 

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incotn-a-* cooicM'vr-- 

■^tncDi-in or-cncoo) 

r^tocMino CMiO'^incD 

co" co" in" to' to' '-" co' r^" co" cm 

in'--*r*-cn cocor-inen 

C0(D"<T"*C0 cDcntn'3-co 



tn'3-eotoo incococn-^ mcycO'-CM 

cotnco-^en r-incococo enooioo 

■^cocooin cotoco-i-cn ^-coi^ojt^ 

P-' o" en" co' to" r-" co" -tj-" r-" cd" co" co" r-' r-' 

TOcDcD coencM'^tn coocoinco 

N-COCOO i-T'^-d-CO in'-CM 

co' ■>-" cm" •-" en" r-" ■^' r^' to" --" ■^" 



en -^ CO CD o 

CO en CO ■^ tn 

■^ CO CO o in 

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r- CO CO o 
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in CO CO en 1- 
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f-un'-cD incocn'Tco cDcntDinco cm cm'-cmcd co^r-m-- 

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inr-CM*- 1010^— cDcn --in^-cMco at •-coo)'- ^ocmcmcm 

■^ ^_ 7- -3-_ CO CO o) CO CM CM r- CM CO en ^ --_ to to cm r~- CO !-_ cm cm 

cm" o oo' iri iri iri co' en" iri o* cm" t" r-" to" uC cm eo" ■>*" ■^" t* ^' co' O) m" 

CMOocMin tDcDi-incn OT-cDCMin iS --(DCMin tDtDi-inen 

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cd' (7) cj) QD T- cd" o o co" -r-' in" r~-" ^' 

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42 



Individual Returns/1986 



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43 



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CD eg O '- ■^ 

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CMi^cor-co coco — '- ■^ 



■q- CO CO r- ' 



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T-CM'-r^cD aiinojincj) inco'^co'- 

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■^COCMCVJ '-•-•- >- 1- 



'— CO O 00 CO 



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in o o -- CO 

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CO r- in ^ CO 
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r^ini-coo incjiooo mcoiococM 

GococntocM i-incM'-cjj '-f-^-cgt^ 

cb'^t^-^iri TfCMcdr-co inToooJ'- 

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r- h- u^ (D h- 

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TT CM en CD '» 



oocD'-inTr inooh-oiin r^coincDin 

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49 



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■^ TT CD in CD 

r^ 01 o CD o 

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in CO oi in ■<3- 
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r^ -^ ^^ 1- CM 

in o) CO o r^ ^ 

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in o CD CO o 

o o '- in CO 

CM CO 1- r-^ in 

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CO oi CD r- r- 

CO CM en '- o 

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t- lo c3) in O) 

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CD CD 1^ 1- C7i 

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'- in o in CD ^ 

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1-OCOCOCO CMCVJCOCDCT) 

cocMTJ■(3)u^ cDCD'-eoo 

CD"^'^!^'- CDCjiP'-^'-^CO 

CMCMCMCVJCV] OjT-'-CM'- 



00 i^ t- ■^ in 

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CMCricdl^CO CbCDCDCMCO CM'^OCOCO 

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coincoinco cy-vcoco^ 

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cocnoco-o- coinocoo 

cocoincnin ^-cocmcdcm 

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oicocor^co '^■.-i-T- 



cococjj^O) r-ocDcDc:> ^r-cocoTj- y 

COCDCOC\jrO OCT)C0l--.r-~ I~-t-COCD"^ o 

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0)100)00) CMCOCDCMCD 

00)0)01^ CO'-COt^T 

i^^cbr*-Tr co-*cbi^co 

comiococM c^'.-i- 



coi--or*-CM i-r-coCT)-^ T-cDcor 

cO'-oi'-cM cDi^cnini- cooior 

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1- CO in o O) 

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50 



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toincnr~~co ■-a>mtDm i^a)c\j'-f^ 

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1- CO CD >- •- 
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cooooioo COOCOCOCO 
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cji T- CD CO r- 
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CO CD CD r^ ^ 



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1- CD O) T CD (A 

CO CO O f^ CO *- 

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O in CM »- CD 

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in »- CD ^ r- 
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Individual Returns/1986 



51 



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CD CO CD O h- 
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r^ T- CM in 1- 



52 



Individual Returns/1986 



o t^ o o o 



o <N in CO cvj 


O 


8 


O) CD in o 

O P- CO h- 


o in o o o 
o o o o o 


o c\j in CO Cvj 


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in CD h- -* 



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O CO O CD (7) 

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ocoooo oocMcno 

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r- in in CO ■^ 



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53 






- QO en o 
f- CD ■^ in ri 



- en t^ CO (O O) O) (O 



CD -^ ■^ CT) ■^ 



II 



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T- 1- CM CD CM 

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LO'-cDr-cy incDi-CMrj 
O'-COCO'-- cyocjii-o 
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CD r^ O C\J CM 

h- (D (b ^J en 



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CO O 00 '^ Ol 

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cncnTfocD inincoh-en i-eDh-r--r- 

CO-^tDI^CO pl^CMtDf^ cnooo^Oi 

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54 



Individual Returns/1986 













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55 



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58 



Individual Returns/1986 



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Individual Returns/1986 



59 



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60 



Individual Returns/1986 



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 of dollars) 



size 0) adjusted gross ir>corr)e 


Number ol 




Adjusted 




Salanes and wages 


Interest received 


Conlnbutions deduction for 
nonitemizers 


returns 


less deficit 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 




(1| 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(B) 


All returns, total 


16,550,653 

7.227.657 

4.023.851 

2.636.474 

1.663.890 

638,867 

242.184 

107.639 

•10.091 

11,077,470 

1.764.010 

4.014.315 

2.636.474 

1 ,663.890 

638.867 

242.184 

107.639 

•10.091 

5,473,183 


133,925,890 

18,064,893 

29,973,992 

32,381,449 

28,671,481 

14,289,395 

6.529,456 

3.573.284 

•441,940 

123,404,047 

7.600,362 

29.916.680 

32.381.449 

28,671.481 

14.289,395 

6.529.456 

3.573.284 

•441.940 

10,521,843 


16,507,742 

7.184.746 

4.023.851 

2.636.474 

1.663.890 

638.867 

242.184 

107.639 

■10.091 

11,077,470 

1.764,010 

4,014,315 

2,636,474 

1,663,890 

638,867 

242,184 

107,639 

•10,091 

5,430,272 


133,516,060 

17.930.819 

29.888.591 

32.310,564 

28.614,909 

14.252.546 

6,512,977 

3,565,682 

•439,973 

123,085,920 

7,557,991 

29,831,280 

32,310.564 

28.614.909 

14.252.546 

6,512,977 

3,565.682 

•439.973 

10.430.139 


5,123,099 

1,830,752 
1,129,917 
967,828 
648,394 
324,203 
161,458 
50,456 
■10,091 

3,869,232 

576,885 
1,129,917 
967,828 
648,394 
324,203 
161.458 
50.456 
•10.091 

1 ,253,867 


409,831 

134.075 
85.401 
70.886 
56.572 
36.849 
16,479 
7,602 
•1.968 

318,127 

42.371 
85.401 
70.886 
56.572 
36.849 
16.479 
7.602 
•1.968 

91,704 


4,931 ,275 

1,082,231 

1.392,135 

1.120,388 

796,188 

338,610 

124,455 

70,641 

•6,727 

4,235,216 

395,708 

1,382,599 

1,120,388 

796,188 

338,510 

124,455 

70,641 

•6,727 

696,059 


1,059,323 


Under $5,000 

$5,000 under $10,000 
$10,000 under $15,000 
$15 000 under $20 000 


112,086 
302,492 
266,183 
213,170 


$20 000 under $25 000 


97,857 


$25 000 under $30 000 


34,213 


$30 000 under $40 000 


31,796 


$40,000 or more 


•1,527 
978,195 


Under $5 000 


56,706 


$5 000 under $10 000 


276,744 


$10 000 under $15 000 


266,183 


$1 5 000 under $20 000 


213.170 


$20,000 under $25,000 

$25,000 under $30,000 


97.857 
34.213 


$30 000 under $40 000 


31,796 


$40,000 or more 
Nontaxable returns, total 


•1,527 
81,128 












Taxable income 


Total Income lax 


Income tax wittiheld 


Overpayment refunded 


Tax due at time of filing 


Size of adjusted gross Income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 




15,187,117 

5,864.121 

4.023.851 

2.636,474 

1,663,890 

638,867 

242,184 

107,639 

•10,091 

11,077,470 

1,764,010 

4,014,315 

2.636.474 

1.663.890 

638,867 

242,184 

107.639 

•10.091 

4,109,647 


115,601,418 

10,754.586 

25.326.504 

29.268.256 

26.661.691 

13,501.943 

6,233.684 

3,425,238 

•429,515 

110,464,092 

5,638,525 

25.305,238 

29,268,256 

26,661 ,691 

13,501.943 

6,233,684 

3,425,238 

•429,515 

S.I 37.326 


1 1 ,077,470 

1.764.010 

4.014.315 

2.636.474 

1 ,663,890 

638,867 

242,184 

107.639 

•10.091 

11,077,470 

1.764.010 

4.014.315 

2,636,474 

1 ,663.890 

638,867 

242.184 

107.639 

•10.091 


12,898,872 

139,181 
1,945,232 
3,208,314 
3.565.346 
2,137.687 
1,106,453 

692,446 
•104,214 

12,898,872 

139,181 
1 ,945,232 
3,208,314 
3,565,346 
2.137,687 
1.106.453 
692.446 
•104.214 


16,021,455 

6.760.437 

3.971.407 

2.631.707 

1.659.123 

638.867 

242.184 

107.639 

•10,091 

10,905,840 

1,654,358 

3,961,871 

2,631,707 

1,659.123 

638,867 

242,184 

107,639 

•10,091 

5,115,615 


16,909,033 

1,258,018 
3,048.888 
3.983,917 
4,184.863 
2.406.299 
1 .207.244 
710,020 
•109,785 

16,230,563 

583,476 
3.044,959 
3.983,917 
4,184,863 
2,406.299 
1,207,244 
710,020 
•109,785 

678,470 


15,467,583 

6,707,992 

3.790,227 

2.469,610 

1,587,610 

595,958 

218,637 

87,458 

•10,091 

10,351,968 

1,601,913 

3,780,691 

2.469.610 

1,587,610 

595,958 

218,637 

87,458 

•10,091 

5.115.615 


4,164,644 

1.126.689 

1,149,771 

816,250 

642,643 

275,687 

107,678 

40,356 

•5,571 

3,486,174 

452,148 

1,145,842 

816,250 

642,643 

275,687 

107,678 

40,356 

•5,571 

678.470 


711,199 

157,329 
233,624 
166,864 
71,613 
•38,141 
•23,547 
•20,181 

711,199 

157,329 
233,624 
166,864 
71,513 
•38,141 
•23,547 
•20,181 


154,484 


Under $5 000 


7,852 


$5,000 under $10,000 


46.115 


$10 000 under $15 000 


40.647 


$15,000 under $20,000 

$20 000 under $25 000 


23.126 
•7.075 


$25,000 under $30,000 


■6.886 


$30,000 under $40,000 


•22.782 


Taxable returns, total 


154,484 


Under $5 000 


7.852 


$5,000 under $10 000 


46.115 


$10,000 under $15,000 

$15,000 under $20,000 
$20,000 under $25,000 


40.647 
23.126 
•7.075 


$25 000 under $30 000 


•6.886 


$30,000 under $40,000 


•22.782 


$40 000 or more 


_ 




_ 































'Eslimale should be used with c^aulion bec^ause ot the small number ot sample returns on which ii is based 
NOTE Detail may nol add to total because of rounding 



Indiviciual Returns/1986 



61 



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) 





Number of 
returns 


Adjusted gross 
income 


Salaries and wages 


Interest received 


Dividends 


inAGI 


Unemployment compensation 
inAGI 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


All returns, total 


17,584,689 

3.394.516 
4,200,260 
3,837,924 
2,331,359 
1,689,911 
1,049,476 
861,115 
220,128 

12,364,175 

448,152 
2,145.417 
3.632.919 
2.317,057 
1,689,911 
1,049,476 
861,115 
220,128 

5,220.514 


234,589,878 

9,493,751 
31.488,206 
47,631.916 
40.435.933 
37,836.800 
28.719.905 
29.260.328 

9,723,039 

209,657,114 

1,945,025 
16,737,669 
45,238.829 
40,195.520 
37,836.800 
28.719.905 
29,260.328 

9.723.039 

24,932,764 


17,270,020 

3.184,737 
4,100,138 
3,833,156 
2,331,359 
1,689,911 
1,049,476 
861,115 
220.128 

12,240,215 

424.314 
2,050,063 
3,628,151 
2,317,057 
1,689,911 
1 ,049,476 
861.115 
220.128 

5,029,805 


232,549,922 

8.692,872 
30,345,326 
47,223,716 
40.198.284 
37.677.252 
28.944,419 
29.573,153 

9,894.900 

208,216,057 

1,664.019 
15,678.949 
44,825.495 
39.957.870 
37.677,252 
28.944,419 
29.573,153 

9.894,900 

24,333,865 


5,971,913 

915,377 
1,010,730 
1,110,854 
891 ,546 
826,718 
538,193 
531,473 
147.022 

5,037,461 

214,539 
786.651 
1,101.319 
891.546 
826,718 
538,193 
531,473 
147,022 

934,452 


4,166,010 

774,243 
1,181.321 
550.919 
376.209 
460,224 
246.266 
390.728 
186,100 

3,523,843 

258,764 
1,055,725 
549,828 
376,209 
460,224 
246,266 
390,728 
186,100 

642,167 


663,416 

138,258 
147.797 
100.119 
57.209 
68.708 
43,725 
87,461 
20.139 

544,228 

•38,140 
128,727 
100.119 
57.209 
68,708 
43,725 
87,461 
20,139 

119,188 


403,436 

73,301 
128,846 
34.737 
31,350 
35,818 
67,027 
24,553 
7,804 

340,077 

■22,242 
116,545 
34.737 
31.350 
35.818 
67.027 
24.553 
7.804 

63,359 


1,054,629 

47,676 
247,911 
300,359 
230,804 
131,186 

77,368 
•19.325 

1.040.326 

•38,140 
243,144 
300,359 
230,804 
131,186 
77.368 
•19,325 

•14.303 


1,036.046 


Under $5 000 




$5 000 under $10 000 


23,586 


$10 000 under $15 000 


192,053 


$15 000 under $20 000 


290.456 


$20 000 under $25 000 


300,244 


$25 000 under $30 000 


133,718 


$30 000 under $40 000 


85,065 




•10,923 




1.025,385 


Under $5 000 




$5 000 under $10 000 


•14,903 


$10 000 under $15 000 


190.075 


$15 000 under $20 000 


290.456 


$20 000 under $25 000 


300.244 


$25 000 under $30.000 


133.718 


$30 000 under $40 000 . . 


85.066 




•10.923 


Nontaxable returns, total 


•10,661 








Statutory adjustments 


Contnbutions deduction for 
nonitemizers 


Zero bracltet amount 


Size of adjusted gross income 


Total 


Payments to an IRA 


Deduction for working 
marned couple 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




Number of 
returns 


Amount 


Number of 
relums 


Amount 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


All returns, total 


4,042,850 

119,187 
410,012 
691 ,303 
686,534 
760,247 
625,639 
581 ,924 
168.004 

3,656,684 

166.869 
667.467 
686.534 
760,247 
625,639 
581 ,924 
168,004 

386,166 


3,565,536 

46.665 
190,873 
369,510 
460,364 
636,739 
571,524 
813,173 
376.689 

3,448,248 

128,454 
361,305 
460,364 
636,739 
671,524 
813,173 
376,689 

117,288 


903,312 

•23.837 
100.117 
176,402 
128,724 
132,910 
107,632 
154,733 
78,957 

855,639 

81,048 
171,635 
128.724 
132,910 
107,632 
154,733 

78,957 

47,673 


1,443,212 

•35.795 
132.579 
206,314 
193,252 
197,070 
203,283 
291 ,393 
183,526 

1 ,384,287 

111.475 
204.288 
193.252 
197.070 
203.283 
291 .393 
183,526 

58,925 


3,345,245 

95,350 
314,662 
533,971 
562,577 
663,224 
541,552 
501,192 
132,717 

3,001,985 

85.821 
514.902 
562.577 
663,224 
541,552 
501,192 
132,717 

343,260 


2,122,325 

10,870 
58,294 
163,196 
267,112 
439,669 
468,241 
521,779 
193,163 

2,063,961 

16,978 
157,018 
267,112 
439,669 
468,241 
521.779 
193,163 

58.363 


7.489.054 

486,291 

1,539,936 

1,897,501 

1,268,183 

971,153 

649,194 

504,555 

172,241 

6,373,443 

119.188 
920,152 
1.778,312 
1.258.648 
971,153 
649,194 
504,555 
172,241 

1,115,611 


2,946,971 

79,151 
463,635 
681 ,205 
521,245 
468.831 
341.462 
286.657 
104,785 

2,598,480 

15,442 
271,187 
605,130 
503,987 
468.831 
341.462 
286.657 
104.785 

348,491 


16.287.911 

2,159,715 
4,138,283 
3,837,924 
2,331,359 
1,689,911 
1 ,049,476 
861,115 
220,128 

12,364,175 

448,152 
2,145.417 
3,632.919 
2,317.057 
1,689,911 
1,049,476 
861,115 
220,128 

3.923.736 


44,451,738 


Under $5 000 


3,246,047 


$5,000 under $10.000 

$10 000 under $15 000 


10.604,553 
10.897,472 


$15,000 under $20 000 


6.985.827 


$20,000 under $25,000 


5.452.559 


$25,000 under $30 000 


3.520.253 


$30 000 under $40 000 


2.972.076 


$40 000 or more ... 


772,950 


Taxable returns, total 

Under $5,000 


36,718,818 

1,087,865 


$5,000 under $10 000 


5,605,650 


$10,000 under $15.000 


10.362,565 


$15 000 under $20 000 


6,944,900 


$20,000 under $25,000 


5,452,559 


$25 000 under $30 000 


3,520,253 


$30,000 under $40,000 


2,972,076 


$40 000 or more 


772.950 




7,732,920 







Footrrale(s) at end of table. 



62 



Individual Returns/1986 



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

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



Size of adjusled gross income 


Exemptions 


Taxable income 


Clilld care credit 


Political contributions credit 


Earned Income credit used 

10 onset Income lax 

belore credits 




Number ol 
exemptions 


Amount 


Number ot 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 




(21) 


(221 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


All returns, total 


45,220,564 

7.084.575 
10,312.330 
9.878.493 
6,445.785 
4.876.805 
3.282.989 
2.637.178 
702.409 

30,717,604 

481,525 
3,432,676 
8,967,883 
6,336,139 
4.876.805 
3.282,989 
2.637,178 

702.409 

14,502,960 


48,787,856 

7.633.034 
11.127.591 
10.659.618 
6.960.304 
5.263.135 
3.541.995 
2.845.730 
756.449 

33,147,544 

518,903 
3.702.523 
9,676.922 
6.841.886 
5,263,135 
3,541,995 
2,845,730 

756,449 

15,640,313 


16,287,911 

2.159.715 
4.138.283 
3.837.924 
2.331.359 
1.689,911 
1 ,049,476 
861,115 
220.128 

12,364,175 

448.152 
2.145.417 
3.632.919 
2.317.057 
1.689.911 
1.049.476 
861.115 
220.128 

3,923.736 


184,708,551 

3.578.579 
19.953.468 
36.291 .093 
32.954.384 
32.104.834 
24.836.447 
26.127,940 

8,861.805 

173,911,090 

1.410.681 
12.763.959 
34.955.777 
32.849.647 
32.104.834 
24.836.447 
26.127.940 

8.861.805 

10,797,461 


2,435,723 

•9.535 
553.049 
724.675 
414,775 
319,978 
242,188 
141,271 
30.252 
1,773,027 

81.053 
553.045 
405.240 
319.978 
242.188 
141.271 

30.252 

662,696 


957,156 

■324 

125,394 

328,268 

196,708 

140,356 

94,231 

55,479 

16,396 

746,644 

16,849 

234,753 

188,579 

140,356 

94,231 

55,479 

16,396 

210,513 


448.354 

•9.535 
95.353 

123.952 
66.746 
47.678 
53.821 
33.637 

■17.632 

414,979 

■4.767 
71.513 

119.185 
66.746 
47.678 
53.821 
33.637 

•17.632 

•33,375 


21,185 

•224 
4.124 
5.254 
2.813 
2.622 
2.842 
1.968 
•1.338 

19,769 

■167 
3.004 
5.015 
2.813 
2.622 
2.842 
1.968 
■1.338 

•1,416 


1.654.377 

■33.374 

1.225.285 

395,718 

667,476 

295.597 
371.879 

986.901 


221.571 

•672 


Under $5 000 


$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25.000 


196.341 
24.558 


$25,000 under $30 000 




$30,000 under $40.000 

$40 000 or more 


- 




85,475 


Under $5,000 


$5 000 under $10 000 


61 446 


$10,000 under $15.000 

$15 000 under $20 000 


24.029 


$20,000 under $25 000 




$25,000 under $30.000 

$30,000 under $40,000 


- 


Nontaxable returns, total 


136,097 








Income tax alter credits 


Taxpaymenis 


Overpayment refunded 


Tax due at time ol filing 


size ot adjusled gross income 


Number ol 
returns 


Amount 


Total 


Income tax withheld 


Number ol 
returns 


Amount 


Number of 
returns 






Number ot 
returns 


Amount 


Number ol 
returns 


Amount 


Amount 




(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(3a) 


(39) 


(«) 


All returns, total 

Under $5,000 


12,364,175 

448.152 
2.145.417 
3.632.919 
2,317,057 
1,689,911 
1,049,476 
861,115 
220,128 

12,364,175 

448,152 
2.145,417 
3.632.919 
2.317.057 
1.689.911 
1.049.476 
861.115 
220,128 


20,592,300 

35.494 
795.124 
2.964.148 
3.533.363 
3.961.588 
3.410.160 
4.194.709 
1.697.714 

20,592,300 

35.494 
795.124 
2.964.148 
3.533.363 
3,961,588 
3,410,160 
4,194,709 
1,697,714 


16,688,381 

2.836.711 
3.923.739 
3.790.246 
2,321,823 
1,685,143 
1,049,476 
861,115 
220,128 

12,097,187 

386,174 
2,002.389 
3.585.241 
2.307.521 
1,685.143 
1.049.476 
861.115 
220.128 

4,591.194 


27,668,542 

527.348 
2.404.628 
4.776.126 
4.797.654 
4.798.169 
4.039.255 
4.609.149 
1.716.213 

26,116,586 

131.485 
1.461,999 
4.582.022 
4.778.293 
4.798.169 
4.039.255 
4.609.149 
1.716.213 

1,551,956 


16,688,381 

2.836.711 
3.923.739 
3,790.246 
2.321.823 
1.685.143 
1.049.476 
861.115 
220,128 

12,097,187 

386,174 
2.002,389 
3.585.241 
2.307.521 
1.685.143 
1.049.476 
861.115 
220.128 

4,591,194 


27,668,542 

527,348 
2,404,628 
4,776,126 
4,797,654 
4,798,169 
4,039,255 
4,609,149 
1,716,213 

26.116.586 

131.485 
1.461.999 
4.582.022 
4.778.293 
4.798.169 
4.039.255 
4.609.149 
1.716.213 

1.551.956 


15,662,851 

2.974.966 

3.876.065 

3,566,170 

2,135,886 

1,470,049 

891,385 

625,652 

122,678 

10,814,212 

362,335 

1 ,859,364 

3.361,165 

2,121,584 

1 ,470,049 

891,385 

625,652 

122,678 

4,848.639 


8.754,504 

938.672 

2.354.276 

1.903.689 

1.318,910 

931.167 

689.467 

517.939 

100.384 

6,077,002 

101.326 
731.261 
1.705.908 
1.299.549 
931.167 
689.467 
517,939 
100,384 

2,677,502 


1,540,428 

85.817 
286.053 
262.219 
195.473 
219.862 
158.091 
235.463 

97.450 

1.540,428 

85.817 
286.053 
262.219 
195.473 
219.862 
158.091 
235.463 

97.450 


552,716 

5.335 


$5,000 under $10 000 


64 366 


$10,000 under $15.000 


88 034 


$15,000 under $20.000 


54,620 


$20,000 under $25,000 


94,586 


$25,000 under $30,000 


60.372 


$30,000 under $40 000 


103.499 




81.885 


Taxable returns, total 


552,716 

5.335 


Under $5,000 


$5,000 under $10,000 


64.386 


$10,000 under $15,000 


88.034 


$15,000 under $20,000 


54.620 


$20,000 under $25,000 
$25,000 under $30,000 
$30 000 under $40 000 


94.586 
60.372 
103.499 




81 .885 


Nontaxable returns, total 









* Eslimale should be used wilh caution because ol (he small number ot sample returns on which il is based. 
NOTE: Detail may nol add to lota) because ot rounding 



Individual Returns/1986 



63 



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 estinnates based on samples— money amounts are in thousands of dollars) 





Numtjerof 
returns 


Adjusted 


Salaries 


and wages 


Interest received 


Dividends 


inAGI 


Business or profession 
net income less loss 


Size of adjusted gross income 


income 


fJumber of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 




(I) 


(2) 


(3) 


(1) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


40,667,008 

756.068 

1.621.767 

2.441,139 

3,220,896 

4.005.784 

4.437.840 

4.590.154 

4,052,384 

3,683,477 

2.845.522 

2,026.905 

1 ,487.474 

2,541,200 

1 ,496,996 

1 ,092,859 

283,811 

51,001 

31,731 

38,628,679 

2,038,329 


1,725,713,762 

2,308,398 
12.568,024 
30,867,405 
56,755,858 
90.088,432 
122,503,595 
149,347.702 
151.677,927 
156,319,051 
134,703.583 
106.249,026 
85,276,457 
168,656,521 
127,573,107 

144,079,502 
81,073,916 
33.311.728 
72,353.531 
1,703,130.570 
22.583,193 


35,620,895 

296,355 

841,133 

1,739,870 

2,596,033 

3.548.203 

4.106,843 

4.362.345 

3,824.993 

3.485.400 

2.668.687 

1 .908.469 

1.391,559 

2,342,312 

1.309.335 

920,269 

223,883 

35,340 

19.866 

34.441,012 

1,179,883 


1,375,709,353 

1.930.019 

7.500.530 

20.997,179 

42,555,456 

74.973,759 

108.818.284 

136,302.249 

138.315.267 

142.979.620 

122.394,554 

96,583,095 

75,727,687 

145.763,672 

98,225,731 

96,315,355 

42.773.687 

11,551.090 

12.002.116 

1.359,542,733 

16,166,619 


34,558,705 

663.014 

1.276,171 

1 ,863.883 

2,354.996 

3.033.826 

3.589.812 

3.825,198 

3,515,508 

3,278,584 

2.617.197 

1,872.376 

1.399.704 

2.396.546 

1 .447.706 

1,063.074 

279,054 

50,507 

31,549 

32,907,615 

1,651.090 


99,825,403 

1,179,827 
3,256.815 
4.550,087 
6,198,704 
5,569.569 
6.503.144 
5.435,380 
5.520.829 
5.668.030 
5,608,519 
4,353,511 
3,803,680 
7,944,051 
9,262.781 

10.394,111 
6,826.968 
3.207.614 
4.531.782 

94.277.335 
5.548.068 


10,842,336 

301 .759 
372.345 
513.362 
545.333 
756.809 
756.398 
884.650 
917.098 
928.694 

788.620 

659.344 

512.847 

1.055.689 

821.585 

730.027 

224,708 

43,991 

29,077 

10,315.800 

526.536 


49,476,066 

240.626 
673.984 
947,166 
1.327.055 
1.789.221 
1.189.780 
1.541.414 
1.828.699 
2.130.269 
1 ,760,451 
1,766,808 
1,339,471 
3,748.044 
5.043,221 
6.639.583 
7.585,518 
2,137,902 
7,786,854 
48,011.972 
1.464.094 


7,294,065 

101.839 
331.111 
489.720 
628.041 
695,650 
711,808 
764,570 
690.604 
548.854 
426.747 
345.436 
272.443 
520.475 
340.739 
313,304 
76,989 
20.271 
15.464 
6.690.242 
603,823 


73,765,648 


Under $5 000 


-126,311 


$5 000 under $10 000 


1,007,140 


$10 000 under $15 000 


1.706,594 


$15 000 under $20,000 


3.455,517 


$20 000 under $25 000 


4,480,917 


$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 


3,885.336 
3.846.137 
5.167.375 
4,176.102 
3.857.813 
3.388,127 
3.586,660 
8,292.586 
8.408.645 
12.987.730 
3,973.176 
1 .024.220 
647,882 


Total taxable returns .... 


71,320,633 


Total nontaxable returns 


2,445,015 




State incon 


ie tax refunds 


Farm net income less loss 


Sales of capital assets 
net gain less loss 


Sales of property otfier than 
capital assets net gain less loss 


Pensions and annuities in AGI 


Size of adjusted gross income 


Number of 
returns 


Amount 


Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 


Number of 
retums 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total 


19,480,920 

105,608 

441,572 

803.753 

1.235.725 

1.754,140 

2.188.679 

2.431.888 

2,277,941 

2,006,500 

1 .595.286 

1.117.270 

785,385 

1,294,503 

736,486 

532,757 

130,906 

29.663 

12.858 

18.883,234 

597,686 


9,367,626 

33.369 
100,381 
222,782 
338,413 
515,270 
738,842 
802,483 
852,407 
801 ,780 
693,372 
516.344 
427.136 
850,425 
691,401 
835.509 
477.044 
205.042 
265.625 
9.094.024 
273.603 


989,895 

32,904 
42,471 
78,101 
92,944 
125.160 
93.472 
93.829 
74,050 
54,282 
51,329 
41,717 
36,647 
48,827 
54.016 
40,121 
16,368 
11,417 
2.240 
858,669 
131,226 


-3,878,893 

- 99.053 
-151.640 
-226.978 

- 430.569 

-496,081 

-397,194 

-385,726 

-43,533 

-114,078 

-99,211 

11,485 

87.189 

-196.475 

- 73,506 
-410.091 
-345.250 
-242,515 
-265,667 

-3,286,515 

- 592,379 


10,522,240 

248.473 
367.625 
430,114 
628,715 
697,347 
767.267 
812,306 
847,976 
810.448 
778.116 
602,364 
489,102 
1,056,611 
860,832 
798.555 
247.111 
48.335 
30.943 
10.006,545 
515,695 


116,245,735 

513,880 

459,524 

600,645 

1,141,189 

1,219,920 

1,311.319 

1.605.431 

1.784.541 

1.788.300 

2.267.430 

1.605.000 

1.874.795 

5.258.788 

7.835.460 

16,905.499 

17,488.046 

10.844.293 

41.741.677 

115.025.363 

1.220.372 


1,109,427 

27,140 

55.303 

56.579 

73.645 

49.561 

73,601 

97,460 

48,311 

78,511 

63.694 

47.136 

37,637 

102,213 

101,110 

122,117 

50,579 

17.762 

7.068 

1.005,596 

103,831 


1 ,232,473 

-190.600 

- 39.643 

70.767 

12.109 

6,398 

84,070 

-43,895 

39,945 

18.066 

23,823 

110,834 

87,931 

59,096 

172.631 

415.292 

160.038 

88.744 

156.868 

1.400,534 

-168,061 


7,433,556 

85,591 

507,413 

636,459 

646,117 

748.41 1 

647.992 

679.714 

615.348 

628.129 

497,514 

368,955 

277,963 

521,437 

300,557 

218,604 

42,831 

6,781 

3,740 

6,906,988 

526,568 


61,161,563 


Under $5,000 


238,469 


$5 000 under $10 000 


1,968.907 




3,913.769 


$15,000 under $20.000 

$20,000 under $25,000 
$25 000 under $30 000 


4.646,001 
5,913.591 
4.930.108 


$30 000 under $35 000 


5.391.907 


$35,000 under $40,000 


4,197.014 


$40,000 under $45,000 


5.391.413 


$45,000 under $50,000 

$50,000 under $55,000 

$55 000 under $60 000 


4.415.057 
3.301.317 
2,625.831 


$60 000 under $75,000 . . 


5,635.061 


$75,000 under $100,000 


3,898.656 


$100,000 under $200.000 

$200 000 under $500 000 


3,405.302 
879.015 


$500,000 under $1,000,000 


187.609 
222.536 




58.641.054 


Total nontaxable returns 


2,520.509 




Rent net ir 


come less loss 


Royalty net 


ncome less loss 


Pannersriip a 
net inco 


nd S Corporation 
Tie less loss 


Farm rental income less loss 


Estate or trust net income 
less loss 




Numtjer of 

returns 


Amount 


fJumtjer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 


Number of 
returns 


Amount 




(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


6,101,688 

93,380 
279.106 
364.068 
422.530 
509,139 
571 ,066 
455,018 
431,808 
416,383 
396.511 
333.977 
267,595 
534,241 
425,329 
417,363 
132,985 
30.429 
20,760 
5,670,359 
431,329 


-17,118,295 

-326,753 

-472,587 

-382.823 

-757,551 

-1.533.840 

-1.849.938 

-1.501,196 

- 1 ,222,098 

-1,366.213 

-1.140.145 

-1.098.778 

-671,589 

- 1 .209.348 
-1.625.590 

- 1 ,530.698 
-225.917 

469.939 

-673,169 

-15.387.125 

-1,731,170 


566,485 

•15,619 
39.445 
31.651 
56.078 
44.464 
43,141 
41,704 
26,987 
26,853 
23,0«6 
27.125 
23.476 
44.858 
48.266 
41,441 
17,856 
1 1 ,856 
2,599 

499.360 
67,125 


3,835,599 

•4,677 

21,787 

82,829 

82.201 

62.700 

123.649 

66,828 

51,906 

45,121 

58,835 

72,508 

23,910 

142.936 

205.116 

397,406 

385,360 

1,759,304 

248,525 

3,687,618 

147.981 


4,395,093 

90,750 

94,548 

144,120 

182,977 

222,173 

276.551 

262.996 

294.069 

336.592 

255,453 

214.594 

202,276 

472,629 

480,874 

584.958 

207.580 

43.086 

28,867 

4.136,998 

258,095 


10,034,794 

-685,658 

-414,998 

-549,337 

-582,631 

-323,060 

-228,035 

16.430 

-262.056 

-70.641 

72.359 

126.166 

414.521 

584,994 

1,021,464 

2,361.413 

1,546.422 

1.908.744 

5.098.699 

12.439,017 

- 2.404.223 


291,286 

•51 

•36,325 

•42.385 

•20.214 

•22.025 

•27,051 

33,550 

•8,180 

•14,362 

13,385 

7,259 

13,359 

20.089 

16.538 

11.676 

4,052 

525 

260 

255.322 

35.964 


848,467 

• - 1 ,533 

•46,796 

•50,875 

•89,678 

•42,149 

•161,225 

117,516 

•10,926 

■-13,161 

-18,647 

11.818 

11.226 

79.338 

59,808 

112,162 

95,113 

-4,783 

-2,040 

793,096 

55,371 


860,553 

65.104 
27.111 
57.095 
29.818 
40.076 
72.751 
51.244 
44,416 
60.975 
29.762 
36.783 
20,545 
83,204 
83,763 
93,929 
44,971 
14,597 
4.409 
807.009 
53.544 


5,779,131 


Under $5,000 

$5,000 under $10,000 


185.903 
75.680 


$10 000 under $15 000 


243.062 


$15 000 under $20,000 


223.757 


$20 000 under $25 000 


168.321 


$25 000 under $30 000 


349.637 


$30 000 under $35 000 


113.514 


$35 000 under $40 000 


234.737 


$40 000 under $45 000 


301.331 


$45 000 under $50 000 


159,570 


$50 000 under $55 000 


166,602 


$55,000 under $60.000 

$60 000 under $75 000 


111,162 
400,794 


$75,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1 ,000.000 


517.027 
1 .006,231 
551,633 
344,170 
625.999 


Total taxable returns 

Total nontaxable returns 


5.416,931 
362,199 



Footnote(s) at end ot table. 



64 



Individual Returns/1986 



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) 





Unemployment 

compensation 

in AGI 


Social Security benefits 
m AGI 


Other income less loss 


Total statutory adjustments 


Itemized deductions 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Total 


Medical and dental 
expense deduction 




Number of 
returns 


Amount 




(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


Total 


2,928,825 

•11,199 

76,446 

240,608 

410,247 

468,813 

487,278 

357,333 

311.186 

204.909 

105.014 

88.312 

121.547 

31.602 

12.147 

1.990 

138 

56 

2.909.365 

19.460 


4,329,334 

•9.521 

65.975 

263.820 

603.874 

764.385 

753.362 

551 .240 

456.183 

330.895 

143,298 

144,670 

162,378 

48,694 

25.603 

5.031 

290 

116 

4.306,932 

22,402 


2,230,848 

•9.535 

•247 

•12.549 

85.453 
242.247 
321.628 
262.569 
278.752 
179.911 
142.503 
107.078 
201,664 
171.086 
156.672 

46.530 

7.775 

4.649 

2.199.825 

31.023 


7,964,726 

•14.275 

•820 

•40.076 

102,410 

398,492 

770,790 

783,313 

1.019.007 

749.367 

606.991 

458.842 

895.653 

857.051 

913.626 

275.415 

47.340 

31.256 

7.870.635 

94.091 


3,487,605 

56,415 

185,573 

162.272 

248.664 

320.775 

226,005 

278,095 

320,382 

274,031 

291,653 

187.215 

151.274 

277.754 

230.770 

189,801 

59,821 

11,534 

15,571 

3,223,486 

264,119 


4.540.847 

-346,761 
-1.016,111 

- 140,099 
205,762 
502,904 
123,517 
113,067 
343.933 
332,928 
488,719 
374,384 
224,518 
529,246 
698,779 
980,839 
691,499 
213,579 
220,143 

6,053,005 
-1,512,158 


25.762.898 

104,735 

294,239 

734.206 

1.166,192 

1 ,922,520 

2.595.018 

2.977,974 

2.972,048 

2,902.330 

2.400.956 

1.746.464 

1.279.817 

2.221.561 

1 .268.253 

907.601 

212.428 

39.927 

16.629 

25.146,412 

616.486 


80.009,029 

249.575 

531.271 

1,462,790 

2.114,331 

3.805.144 

4.833.605 

6.181.301 

6.826,452 

7,226,543 

7,025,631 

5,923,370 

5,090,142 

10,447,997 

7,724,247 

7,732,192 

2,096,960 

450,223 

287,255 

78,601,458 

1,407,571 


447,057,972 

3.153,187 
9.570,477 
15,317,770 
20,383.333 
27.000.974 
33.106.790 
38.392.776 
37.293.301 
37,484.245 
32,381,497 
25,009,444 
20,135,011 
40,647,511 
31,636,037 

34,261,120 
19,197,582 
6,419,751 
15.667.168 
423.166.833 
23.891.139 


10,541,784 

291,414 

1.137,276 

1 .436.709 

1.562.768 

1 .383.275 

1.213.964 

927.317 

773.159 

535.575 

414.424 

251.861 

158.445 

258,745 

128.075 

60.044 

8.109 

494 

130 

9.117.192 

1.424.592 


25.112.007 

995 746 


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 . . 


3.692.782 

3.747,881 

3.144,657 

2,494.744 

1.915.629 

1.701.521 

1.425.167 

964.343 

1.115.980 

595.258 

464,276 

1,253,585 


$75 000 under $100 000 


621,818 


$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 


734.774 

220.081 

15,719 

8.048 

17.873.192 

7.238.815 




Itemized deductions— Continued 




Taxes paid deduction 


Size of adjusted gross income 


Total 


State and local income taxes 


Real estate taxes 


Genera) sales taxes 


Sales taxes on motor vehicles 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(61) 


Total 


40,419,958 

666.255 
1.563.501 
2.402.990 
3,201.818 
3,990,646 
4,434,476 
4,581.606 
4,049.019 
3.679.500 
2.844.686 
2.026.896 
1.486,637 
2.540,365 
1 ,492,908 
1 .092.348 

283.624 

50.975 

31.708 

38.470.070 

1.949,888 


143,446,005 

603,143 

1,751,884 

3.354.834 

5.226.432 

7.438.632 

10.369.306 

12.097.485 

12,318.328 

12.600.649 

10.807.240 

8.570.428 

7.040.031 

13.918.289 

10.895.917 

12,074.153 

6.767.367 

2,487.873 

5.124,013 

139,937.752 

3,508.253 


33,153,850 

292,225 
936,109 
1,674,541 
2.496.606 
3.245.507 
3.795.984 
3.895.368 
3.525.138 
3,172,795 
2,414,768 
1,737,065 
1,252.144 
2.173,974 
1,277,630 

952,266 

237.917 

45.139 

28.674 

32.024.832 

1.129.018 


71,359,976 

85.724 

295.889 

706.524 

1.577,342 

2,765.387 

4.502,226 

5.459.060 

5.775.536 

5,911,021 

5,094,072 

4,129,139 

3,472,539 

7,010,569 

5,825,100 

7.240.941 

4.834.409 

2.039,364 

4.635.133 

70.654.937 

705.039 


32,925,908 

302.596 
1 ,066,396 
1,748.570 
2.420.909 
2.950.727 
3.326.484 
3.710.754 
3,379.506 
3.220.999 
2.516.161 
1.826.340 
1.366,826 
2,333,766 
1,392,554 

1.015.958 

268.201 

48.613 

30.548 

31.407,240 

1,518,668 


39.502.713 

334,260 

970,316 

1,590,832 

2,018,871 

2,392.867 

3.013.915 

3.455.483 

3.414.891 

3.570.944 

3.032.074 

2,341,931 

1,914,584 

3,843,538 

2,916,249 

2.894,365 

1.269,529 

265,794 

262,270 

37,618,825 

1,883,888 


38,961,575 

612,924 
1,474,583 
2,260,403 
3.042.668 
3.810.076 
4.270.795 
4.439,020 
3.921.454 
3.551.126 
2.780.372 
1.964.216 
1.457,723 
2,489.639 
1.464.971 

1.070.525 

269.939 

49.980 

31.161 

37.137.905 

1.823,670 


20,790.360 

124.192 

318.611 

614,008 

964,506 

1,438,425 

1,774,534 

2,095,232 

2,062,543 

2,007.189 

1,726,608 

1,346,596 

1 ,029.262 

1.994.789 

1.416,669 

1,270,807 

409.380 

98.614 

98,393 

20,249,206 

541,154 


13,144,349 

65.943 

255.617 

586,093 

989,540 

1,117,311 

1.478,048 

1.519,740 

1,400,283 

1 ,309.996 

1 ,068.638 

776.215 

576.887 

939,393 

525,489 

401 .935 

93.158 

23.615 

16.448 

12.748,773 

395,576 


7.159.128 


Under $5 000 


27 466 


$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 


107,483 
296,297 
447,707 

509.663 
702.141 
694,774 
676,340 
698,670 
577,548 
458,790 
379,103 
623.669 
413.417 

367,435 

114,366 

33,369 

30,892 

6,943,544 

215,584 




Itemized deductions — Continued 




Taxes paid deduction — Continued 


Interest paid deduction 


Size of adjusted gross income 


Personal property taxes 


Other taxes 


Total 


Home mortgage interest 




Number o( 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Total 


Paid to financial institutions 


Paid to Individuals 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(68) 


(69) 


(60) 


(61) 


(62) 


(63) 


Total 

Under $5 000 . 


11,457,720 

93,286 

322.249 

618,497 

832,622 

1,100,498 

1.112.884 

1 .283.560 

1.150.179 

1.087.109 

884.499 

610.762 

477.706 

848.157 

492.370 

399,806 

102,395 

24,016 

17,125 

10,992.929 

464.791 


2,473,977 

12,356 

37,019 

93,957 

114.856 

169.685 

199,368 

211,245 

228,202 

223.628 

212.754 

164.137 

120.523 

236.510 

157.888 

154.916 

75,267 

26,368 

n5 298 


9,072,030 

61.396 

215,921 

402.755 

663.556 

858.280 

1.028.289 

1.016.827 

960.780 

870.698 

698.086 

506,621 

387,377 

648,953 

385,075 

266,357 

66,800 

19,547 

14 712 


2,159,851 

19.145 

22.566 

53.215 

103.150 

162.604 

177.122 

181,691 

160.816 

189.197 

164.184 

129.836 

124,020 

209,214 

166,595 

145.689 

64.417 

24.364 

62 026 


37.261,499 

298,391 
1.117,655 
2,049,395 
2,878,040 
3,743,492 
4,175,069 
4,383,953 
3,877,324 
3,576,432 
2,722,717 
1.933,779 
1.414,494 
2,398,020 
1,375,472 
1,007,567 

249,159 
38,670 
21 870 


196.566.331 

967,086 
2,941,265 
6,205,226 
9,073.224 

12.390,165 
15.347.972 
18.566.438 
17.676.430 
18.175.763 
15.424,451 
11,801,846 
9,111,283 
19,054.599 
14,441.246 
14.544.525 
6.193,782 
1.861.683 
2 789 346 


29.003.496 

205.754 

772.915 

1,328,918 

2,023,509 

2,651,974 

3,055.696 

3.405.751 

3.064.651 

3.042.366 

2,267,692 

1,635,227 

1,205,981 

2,072,878 

1,194.903 

838.037 

195,778 

27,372 

14 094 


125.781,713 

649,066 

1.988.527 

3.949.994 

5.957.405 

7.916.096 

9.994.795 

12.308.446 

11.700.142 

12.291.815 

10.206.874 

7.980.094 

6.013,211 

13,004,953 

9,683,777 

8,699,742 

2.589.725 

496.523 

350 530 


28,119,508 

201,583 

740,568 

1,270.091 

1 .940.630 

2.535.564 

2.942.425 

3.275.119 

2.959.526 

2.997.831 

2.209.708 

1.602,742 

1,183.020 

2.032.865 

1.168.749 

826.603 

191.912 

26.858 

13.714 


120.307,673 

631.070 

1.881,917 

3,782.008 

5.612.498 

7.477,538 

9.489.500 

1 1 .533,804 

11.255.018 

11,921.566 

9.864.239 

7.639.365 

5.777.790 

12.487,187 

9.300,817 

8,373.685 

2.480.633 

470.701 

328.337 


2,256,523 

•9,205 

43,639 

98.591 

162.152 

237.249 

281,989 

288,137 

220,028 

163.922 

188.417 

122.650 

99,247 

164,036 

96,860 

64,718 

12,829 

1.824 

1,030 


5,474,040 

•17,995 


$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 


106,610 
167,986 
344,907 
438,558 
505,295 
774,642 
445,124 
370,249 
342,635 
340,729 
235.421 
517.766 


$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 


382.960 

326.057 

109.092 

25.822 

22,192 


Total nontaxable returns 




.391,941 
82,036 


8,787 
284 


776 
254 




.079.300 
80.551 


35 

1 


,663.581 
.597.918 


186.698.513 
9,867,817 


2 


7,744,785 
1,258,711 


119 
6 


647,071 
134,641 


26.9 
1.2 


2.948 
36.560 


114.48 
5.81 


3,850 
7,822 


2,158,2 
98,3 


39 
4 


5,157,221 
316,819 



Fcx)tnole(s) at end of table 



Individual Returns/1986 



65 



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 




Interest paid deduction — Continued 


Coninbution deduction 




CiBdit card interest 


Other interest 


Total 


Cash contnbutions 




NumlMr of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 


Under $3,000 to a 
single organization 


$3,000 or more to a 
single organization 




Number of 
retums 


Amount 


Number of 
returns 


Amount 




(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


(71) 


(72) 


(73) 


Total . 


26,980,550 

163,656 

670,501 

1.369.926 

1 .925.343 

2.600.289 

3,056.876 

3.229,429 

2.938.392 

2.739,285 

2,149,521 

1.512,220 

1,098,757 

1,809,739 

957,998 

619.333 

117,239 

14,841 

7,205 

25.973,784 

1 ,006,766 


14,431,093 

61,101 

241,367 

664,759 

843,762 

1,223,382 

1.396,064 

1,700,704 

1 .549,572 

1,613.966 

1,220.186 

892.720 

676.713 

1,217.617 

640.526 

401,837 

69,748 

9,201 

7.868 

13.848.028 

583.065 


30,102,394 

166,991 
683,240 
1 ,439.230 
2,102.994 
2,819,954 
3,280,584 
3.596,505 
3,233,728 
3,055.687 
2.377.549 
1.670.196 
1 .224.497 
2,100.715 
1,187.254 

888,546 

219.114 

35,352 

20.258 

29,047.608 

1 ,054.786 


56,353,525 

256.919 
711.371 
1.590,474 
2.272.057 
3.250,688 
3.957,113 
4,557.287 
4.426.716 
4,269.982 
3,997,391 
2,929,032 
2,421,360 
4,832,028 
4,116,943 
5,442.946 
3,534,309 
1,355,959 
2,430,948 
53,203,414 
3.150,111 


36,714,257 

388.512 

1,241,705 

1.943,905 

2,803,419 

3,584,938 

3,940,809 

4,197.603 

3,748.618 

3.431,667 

2.713,788 

1.939,218 

1.444,457 

2.460,236 

1 .456,399 

1,061.152 

276,547 

49,950 

31,334 

35,106,526 

1.607,731 


53,815,979 

167.005 
715.450 
1,281,614 
2,025.367 
2,753.161 
3,233,147 
3,603.269 
3,402.025 
3.583,229 
3.088,157 
2.554,717 
2.139,542 
4,141,029 
3.691,040 
4.567,419 
4,587.794 
1.660,820 
6.621,193 
52.301 ,484 
1.514,495 


35,879,178 

380,732 
1,218,016 
1.889.752 
2.705.212 
3.499,676 
3,837,690 
4,090,664 
3,661,509 
3,390.623 
2,650.554 
1 .909.350 
1.425.118 
2.418,098 
1.425.556 
1,033.191 

263,918 

48.921 

30.598 

34.320.603 

1,558.575 


29,988,885 

147.016 

596.957 

1 .028.689 

1.572,656 

2.168,280 

2,458,342 

2,622,072 

2,384,425 

2.608.934 

2.092,008 

1.726,606 

1.425,008 

2.605,814 

2,071,349 

2,271.426 

1.119.375 

628.374 

461 .556 

28.892,978 

1 .095.907 


1,479,904 

••15.454 

31.483 

55.522 

80.693 

96.647 

129.931 

147.660 

125.187 

132,130 

93,346 

83,880 

143,098 

130,889 

125,424 

62,457 

14,889 

11,214 

1,442,541 

37,363 


10,748,511 


Under $5.000 

$5,000 under $10,000 


••50.153 


$10 000 under $15 000 


121,357 


$15,000 under $20,000 


263,116 


$20 000 under $25 000 


318.621 


$25,000 under $30 000 


447.842 


$30 000 under $35 000 


561.187 


$35,000 under $40,000 


641.421 


$40 000 under $45 000 


595,495 


$45 000 under $50 000 


644,714 


$50 000 under $55 000 


510,251 


$55 000 under $60 000 


434,708 


$60 000 under $75 000 


864,424 


$75 000 under $1 00 000 . . 


974,872 


$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1 ,000,000 

$1 000 000 or more 


1.288.301 

1.025,200 

476,668 

1.530,181 




10,528,795 


Total nontaxable returns 


219,716 




Itemized deductions— Continued 


Excess itemized deductions 




Contribution deduction— Continued 


Net casualty or theft loss 


Miscellaneous deductions 


Number ol 
returns 




Size of adjusted gross income 


Ottier ttian casti contributions 


Carryover (rom previous years 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Amount 




Number of 
returns 


Amount 


Number of 
returns 


Amount 






(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


(81) 


(82) 


(83) 


Total 


11,515,096 

54.869 

204.617 

463,046 

656,880 

963,658 

1,105,478 

1 ,206,378 

1.177,493 

1,073.779 

894.246 

757.159 

570,492 

1,083,346 

680,007 

479.017 

107.466 

17.917 

19.248 

11,219,162 

295.934 


10,647,662 

14.395 

44.125 

99,495 

169,270 

248,251 

317.461 

412.129 

340.592 

374,749 

349,417 

308,504 

265,070 

629,776 

549,720 

885,511 

888,028 

448,610 

4,302,559 

10.536,009 

1 1 1 ,652 


229,521 

•14,664 

31,456 

•22,871 

17,685 

26,203 

10,236 

10,913 

12,746 

22.285 

8.101 

3.521 

4.650 

10.781 

9.804 

7,644 

13,088 

1.487 

1.386 

164.934 

64 587 


2,430,921 

•5.585 

24.225 

•32.073 

20.326 

18.010 

9.502 

7.880 

35.587 

4,051 

2,018 

9,356 

14,756 

41,015 

95,099 

122.181 

1.555.191 

107,168 

326,896 

2.343,701 

87,220 


244,375 

■17.499 

•19.330 

•12,730 

42,646 

48,493 

•18,915 

•10,980 

•13,636 

•11.374 

•11,306 

12,692 

•5,233 

9,826 

6,213 

3,039 

373 

54 

36 

210,002 

34.373 


1,331,081 

•218.047 

•36.217 

•6.294 

52.604 

200.668 

•84.390 

•21.051 

•172.809 

•23.546 

•32,267 

58,375 

•249,671 

57,595 

34,071 

47.347 

16.445 

6.037 

13.648 

635.018 

696.063 


33,453,767 

331,313 
1,071,266 
1,762,531 
2.464.850 
3,253,715 
3.688.469 
3.860,928 
3.502,895 
3,195.311 
2.491.788 
1,782.832 
1.273.977 
2.221.295 
1.291.082 

943,636 

244,341 

44,914 

28,624 

32,089,696 

1,364,071 


26,786,569 

202.160 

432.879 

721.919 

861.049 

1,723,602 

2,156,345 

2,403,013 

2,298,543 

2.136.715 

1.913.402 

1.428.821 

1.130.208 

2.222.414 

1.951,946 

2,292,903 

1,412,112 

387,618 

1,110.920 

25,720.874 

1 .065.695 


40,169,452 

384,197 
1.553,876 
2.395.277 
3.213.173 
4.005.784 
4,434,476 
4,590.154 
4.052.384 
3,683,477 
2,845,522 
2,026,905 
1,487,474 
2,541,200 
1,496,996 
1,092,137 

283,704 

50,992 

31,724 

38.148,382 

2,021,070 


313,333,998 


Under $5,000 

$5,000 under $10,000 


1,881.213 
5.047.094 


$10 000 under $15 000 


8,096,933 


$15,000 under $20.000 


10,577,306 


$20,000 under $25,000 


14,631,254 


$25,000 under $30,000 

$30,000 under $35,000 


18,932,890 
23,221,914 


$35,000 under $40,000 

$40,000 under $45.000 


23,461.458 
24.643,868 


$45,000 under $50 000 


22.347,313 


$50,000 under $55.000 


17.824.627 


$55,000 under $60 000 


14.834.859 


$60,000 under $75.000 


31.623.649 


$75,000 under $100,000 


26.345.892 


$100,000 under $200 000 


30.402.930 


$200,000 under $500,000 


17,690,439 


$500,000 under $1,000,000 


6,238.615 
15,531.745 


Total taxable returns 


295.805.944 




17.528.054 
















Unused zero bracket amount 


Exemptions 


Taxable income 


Zero bracltet amount 


Size of adjusted gross income 


Numljer of 
returns 


Amount 


Number of 
exemptions 


Amount 


Number ol 
retums 


Amount 


Number of 
returns 


Amount 




(84) 


(85) 


(86) 


(87) 


(68) 


(89) 


(90) 


(91) 


Total 


489,833 

371.871 
64.935 

•41.095 
■7,723 

•3,364 

•722 

•107 

•9 

•7 
475,530 
'14 303 


969,602 

777,633 
102,877 
•70.935 
•16.178 

•649 

•1.156 

•146 

•18 

•9 

936.824 

•32 77fl 


117,290,594 

1,215,147 

3,566,862 

6.000.262 

8.238,959 

10.328.912 

12.277.268 

13.286.232 

12,442,514 

11.546,298 

9.147,775 

6.493.067 

4.813.845 

8.263.973 

4,843,417 

3.613,986 
940,136 
163,005 
108,936 

111.302,718 
5 9R7 876 


126,581,445 

1.311,571 

3,844,021 

6,471.737 

8.887.536 

11.142.125 

13.248,270 

14,344.382 

13.429.413 

12,463.694 

9,876,356 

7,009,552 

5,196,421 

8,920,351 

5,227.300 

3,900,357 

1,014,782 

175,963 

117,614 

120,127,170 

6,454,275 


39,844,323 

525.399 
1.329.000 
2,285.998 
3,163.626 
3,979,013 
4,420,735 
4,583,031 
4,044,198 
3.677,815 
2.843,774 
2.023,860 
1 .485,658 
2.535,651 
1.492,944 

1.088,888 

282.422 

50.710 

31.601 

38.599,763 

1,244.560 


1,293,200,112 

1.641,109 

5,138.294 

17,296.887 

37,648.671 

64,587.536 

90,480.088 

111,997,467 

114,914.868 

119.317,370 

102.507,484 

81,467,098 

65.484,193 

128.295.033 

96.157,112 

109.961.695 

62.551.527 

26.975.978 

56,777.701 

1,288,874,525 

4.325.587 


39,844,323 

525.399 
1.329,000 
2.285.998 
3.163.626 
3.979.013 
4.420.735 
4,583.031 
4,044,198 
3,677,815 
2,843,774 
2,023,860 
1,485,658 
2.535,651 
1.492,944 

1 .088.888 

282.422 

50.710 

31.601 

38.599.763 

1 ,244.560 


130,435,888 


Under $5,000 


1,152,437 


$5,000 under $10,000 


3,101.234 


$10,000 under $15,000 . . 


6,571,365 


$15,000 under $20 000 


9,576,189 


$20,000 under $25,000 


12,261,307 


$25,000 under $30 000 


14,101,011 


$30,000 under $35,000 


15.156.279 


$35,000 under $40 000 


13.799,859 


$40,000 under $46,000 


12,822,883 


$45,000 under $50 000 


10,036,660 


$50,000 under $55,000 

$55,000 under $60 000 


7,175,344 
5,290,802 


$60,000 under $75,000 


9,009,681 


$75,000 under $100,000 

$100 000 under $200 000 


5,278,641 
3.836,724 


$200,000 under $500,000 . . . 


976,262 


$500,000 under $1,000,000 


1 77,893 
111.317 


Total taxable returns . . 


127.740.821 


Total nontaxable returns 


2.695.067 














' 1 















Footnote(s) al end ot labia. 



66 



IndivicJual Returns/1986 



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) 










Income tax tjelore credits 


Total credits 


Income tax alter credits 


Alternative minimum tax 


Total income tax 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number 01 
returns 


Amount 


Number of 
returns 


Amount 




(92) 


(93) 


(94) 


(95) 


(96) 


(97) 


(96) 


(99) 


(100) 


(101) 


Total 


38,958,497 

392.551 

883.397 
2.094.479 
3.095.084 
3.960.408 
4,403.965 
4,580,287 
4.041,464 
3,676.806 
2.843.609 
2.023.614 
1.484.209 
2.533,592 
1.492.326 
1.088.039 

282.349 

50.716 

31.602 

38.605.878 

352.619 


284,177,211 

63.235 

254.256 

1 .405.025 

3.948.597 

7.995.301 

12.459.283 

16.645.218 

18.233.314 

20.286.678 

18.543.703 

15.764.873 

13.393.393 

28.811.638 

24.962.047 

35.528.511 
25.645.974 
12.470.969 
27.765.194 

283.931.858 
245.353 


9,080,299 

•12.900 
220.749 
420.978 
443,459 
737,963 
937,626 
972.075 
943.801 
805.027 
759.693 
528.044 
399.229 
743.590 
499.133 
452.859 
153.970 
32.629 
16.574 
8.727.680 
352.619 


4,193,931 

•534 
31.990 
82,500 
134,200 
218.862 
283.672 
288.289 
308.291 
233.920 
238.115 
168.523 
165.063 
381.722 
243.994 

432.422 
347.976 
172.220 
461.637 
3.948.578 
245.353 


38,582,174 

392.551 

766.196 

1.968.951 

3.055.655 

3.939.885 

4.388.422 

4.560.543 

4.029.790 

3.675.896 

2.842.315 

2.022.565 

1.478.568 

2.524.779 

1.486.470 

1.085.633 

281.721 

50.653 

31.581 

38.582,174 


279,983,280 

62.701 

222.266 

1 .322.526 

3.814.397 

7.776.439 

12.175.610 

16.356.930 

17.925.024 

20,052,757 

18.305,587 

15.596.350 

13.228.330 

28.429.916 

24.718.052 

35.096.090 

25.297.998 

12.298.748 

27.303.556 

279.983.280 


523,450 

943 

1.440 

6.080 

2.109 

3.818 

5.467 

17.288 

23.713 

22.709 

35.244 

16.663 

23.772 

75.040 

96.998 

120.745 

45.950 

10.262 

15.209 

523.450 


6,108,625 

10.680 

13.260 

18.275 

28.622 

24.043 

27.970 

84.801 

70.572 

55.575 

127.089 

55.746 

129.747 

341.633 

574.120 

1.237.689 

1.068.781 

466.197 

1.773.824 

6.108.625 


38,628,679 

393.437 

767.636 

1.971.465 

3.056.315 

3.942.465 

4.389.401 

4.563.611 

4.031.720 

3.677.119 

2.843.100 

2.024.133 

1.483.374 

2.534.848 

1.493.666 

1 .090.429 

283.354 

50.919 

31.687 

38.628.679 


286,094,154 


Under $5,000 
$5,000 under $10,000 
$10 000 under $15 000 


73.381 

235.526 

1 .340.801 


$15,000 under $20,000 . . . 






3.843.019 


$20 000 under $25 000 






7.800,482 


$25,000 under $30,000 
$30,000 under $35,000 
$35,000 under $40,000 
$40 000 under $45 000 






12,203,581 
16,441,731 
17,995,596 
20.108.332 


$45,000 under $50 000 . . 






18.432.676 


$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 






15.652.095 
13.358.077 
28.771.549 
25.292.173 
36.335.876 
26.366.795 
12.764.945 
29.077.518 


Total taxable returns 




286.094.154 


Total nontaxable returns . 


- 



'Eslimale should be used wilh caution because ol Ihe smail numbef of sample 'elucns on which it is based 
* 'Data combined to avoid disclosure of mlormalion for specific laxpayers 
NOTE Detail may nol add to total bec^ause of rounding 



Individual Returns/1986 



67 



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68 



Individual Returns/1986 



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



(All figures are estimates based or 


samples— money amounts are in tho 


J sands 


of dollars) 
























Number of 
returns 


Number of 
exemptions 


Number of 
exemptions 
for taxpayers 


Exemptions (or age 65 or over 


Size ot adjusted gross income 


Number ot 
retums 


Number o( 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number ot 
retums 


Amount 




(1) 


(2) 


(31 


W 


(5| 


(6) 


(7) 


(81 


Total 


103.045.170 

16,945,160 
15.910,313 
13,706,052 
11.290.251 

9.221.431 
7.559.001 
6,407.992 
5.081.637 
4.259.298 

3.199.478 
2,175,830 
1 ,587.094 
2.664.901 
1.546.776 

1.115,593 

290,946 

51 ,558 

31,859 

83,967,413 
19,077,757 


245,752.978 

25,965,248 
31,175,745 
30.220.131 
26.505.543 

23.168.666 
20,880.582 
18.287.061 
15.487.958 
13,278.895 

10,180,941 
6,929,024 
5,109,847 
8,636,742 
5,019,140 

3.679,383 
954,220 
164,562 
109,290 

203.805,919 
41.947,059 


150,973,571 

19.044.986 
19.529,124 
18,199,243 
15,955,459 

14,096,285 
12,354,185 
10,926,736 
9,093,568 
7.872,322 

5.997.023 
4.115,034 
3,020,886 
5,069,793 
2,919,748 

2,094,423 

528,438 

96,342 

59,976 

126,595,101 
24,378.470 


12,951.451 

1 ,435.508 
3.198.436 
2.416.273 
1.724.317 

1 .049.451 
622.044 
490.800 
381.622 
352.455 

237.262 
168,030 
136,200 
259,362 
203,020 

189,248 

63,312 

17,891 

6,220 

10.200,961 
2,750,490 


17.395.776 

1.746,856 
3,957,143 
3,252.111 
2.446.227 

1,575,058 
880.416 
647.380 
533,796 
472,820 

348,440 
238,931 
195,445 
382,882 
302,797 

291 ,461 

91,744 

22,889 

9,380 

13.703.151 
3.692,625 


303,598,379 

481.601 
24.046.951 
29,757.604 
30.035.224 

23.238.494 
17.100.970 
15.888,625 
14,333.274 
15,031,018 

1 1 ,268,294 
8,787,491 
7,788,186 
17,199,916 
17,431,139 

25,871,788 
17,794,619 
10,915,566 
16.627,619 

291,182,295 
12.416.084 


10,200,961 

82,133 
2,041,216 
2.251 .099 
1.686,054 

1,043,454 
614,688 
479,306 
377,435 
351.418 

237.211 
168.022 
135.587 
256.427 
201,633 

187,946 

63,245 

17,879 

6,208 

10,200,961 


51,006,241 

34,351 

521,683 

1,473,895 

2,224,048 

2,074,813 
1,868,729 
1,932,433 
2,018,708 
2,174.582 

1.764,626 
1,575,093 
1,457,625 
3,435,604 
4,114,878 

7,530.115 
5.845.542 
4,258.773 
6,700.742 

51,006,241 


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 (or blindness 


Exemptions (or dependents 




Number ot 
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 of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 




Number o( 
returns 


Amount 




(9) 


(10) 


(111 


(121 


(131 


(14) 


(151 


(16) 


(17) 


(18) 


Total 


319.443 

32,779 
74,469 
61.980 
•33.372 

•33.374 
•10.092 
•20.183 
•15.551 
•12,683 

•5,034 
•4,566 
•2,508 
•7,078 
•836 

3,624 

1,102 

136 

76 

252,457 
66,986 


321,264 

32,779 
74,469 
61,980 
•33,372 

•33,374 
•10,092 
•20,183 
•15,551 
•14.503 

•5.034 
•4.566 
■2.508 
•7.078 
•836 

3,624 

1.102 

136 

77 

254 97fl 


7,049,624 

77,208 
575,757 
748.315 
•596.810 

•741.982 
•269.107 
•665.476 
•582.922 
•556.613 

•248.548 
•243.058 
•140.782 
•466.721 
•68.284 

473,961 

319,430 

88,121 

186,529 

6 713 ft7fi 


252.457 

•3 
•41,097 
61 ,980 
•33,372 

•33,374 
•10,092 
•20,183 
•15,551 
•12,683 

•5,034 
•4.666 
•2.508 
•6.242 
•836 

3.622 

1.102 

136 

76 

252 457 


953.675 

•479 
•12.543 
34.313 
•33.178 

•54.319 
•21.577 
•78.081 
•80,535 
•72,922 

•43,733 
•39,907 
•27,223 
•70,806 
•14.853 

136.261 

128.189 

32.745 

72.012 

953.675 


39.548.392 

2,763,375 
4,086,284 
4,487,566 
4,094,767 

3,877,831 
3,777.903 
3,423.188 
2,959.856 
2.507.869 

1.954,155 
1.328,194 

961,584 
1,621,416 

888,995 

622.058 

152.454 

21.549 

19.348 

32.832.937 
6.715.455 


77.062.367 

5.140,627 
7.615,009 
8,706.797 
8.070.485 

7.463.949 
7,635.889 
6.692.762 
5.845.043 
4,919,250 
3.830,444 
2,570,493 
1,891,008 
3,176,989 
1,795,759 

1 .289.875 

332.936 

45.195 

39.857 

63.253.389 
13.808,978 


1,240.729.324 

-15,518,613 
31.066.367 
56,323,548 
71,405,118 

87,068,103 
104,004,327 
111,282,971 
110,487,933 
106.334,033 

92.513,596 
69.569.067 
55.151.977 
107,491,041 
75.849,573 

81.716.391 
43,047.256 
14,540,050 
38,396,584 

1,218,704,485 
22,024,839 


32,832,937 

39,185 

987,846 

3.896,501 

3,936,852 

3,816,983 
3,745,894 
3,406,698 
2,945,095 
2.500.761 

1 ,952,041 
1 .326.936 

958.099 
1.618.550 

887,742 

620,795 

152,142 

21,500 

19,317 

32,832,937 


174.975.966 


Under $5,000 


$5,000 under $10.000 


235 028 


$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 


2.322.618 
4.521.133 

6,871.586 
9.494.557 
1 1 .442.205 
12,275.538 
12.897.489 

12.095.231 
9.628.864 
8.226.773 
17.210.350 
13.972.530 

19,358.370 

13,719.887 

5,464,641 

15,070,580 

174,975,966 


Total nontaxable returns 




S6,986 


336 


549 








- 





FoolnoIe(s) al encJ of table 



Individual Returns/1 986 



69 



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— nnoney amounts are in thousands of dollars) 





Exemptions tor dependents— Continued 




Exemptions for children at home 


Exemptions (or children away from home 


Size ot adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deHcit 


Total income tax 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 


36,904,724 

2,543,117 
3,680.123 
4.013.947 
3.773.347 

3.602.599 
3,550.862 
3,251.995 
2,835,275 
2,428.793 

1 ,866,667 
1,276,764 

919,813 
1,551.177 

844,267 

582.737 

144.630 

20,142 

18,469 

30,546,466 
6,358,258 


70,612,630 

4,645.716 
6,742.429 
7.624,383 
7.311,688 

6.851.827 
6.991,121 
6,270,151 
5.528.873 
4.653,281 

3,613.607 
2,408,836 
1,764.086 
2,968,357 
1.662,380 

1,186,554 

310.312 

41.506 

37.523 

57,934,360 
12,678,270 


1,172,055,572 

-15,130.311 
27,891.236 
60,284.354 
65,816.047 

80,885.488 
97,694.019 
105,752.433 
105,802.993 
102.976,909 

88,344,560 
66,877,685 
52.746,645 
102.820,743 
72,020.757 

76.688,402 
40,803.176 
13,572.608 
36,207,829 

1,150,851,923 
21,203,649 


30,546,466 

34,244 

704,986 

3.434,231 

3.620,814 

3.541,751 
3.519,297 
3,235.563 
2,821.329 
2.421,686 

1 ,864,553 
1,275.506 

916,339 
1.548,363 

843,255 

581 ,677 

144,336 

20,097 

18,439 

30,546,466 


164,212,530 

153,706 

148,816 

1 .927.668 

4.038.760 

6.198.198 
8.768,274 
10.727,666 
11.627,531 
12.391,615 

11.374,629 
9,204,724 
7,815,871 
16,361,743 
13,179.038 

18,034.925 

12,986.800 

5,093.759 

14.178,809 

164,212,530 


1,546,937 

107.120 
119.138 
188,471 
152,260 

199.273 
133,891 
117.600 
101,490 
75.759 

69,103 
58,101 
39,045 
80,250 
52,208 

43,365 

7,851 

1,228 

784 

1,383,150 
163,787 


2,342,558 

147,392 
200,802 
315.447 
236.617 

286,069 
212,364 
147,165 
174,065 
122,103 

88,217 
84,174 
61.032 
118,582 
76,022 

57.277 

12.166 

1,864 

1,200 

2,068,146 
274,412 


53,311,272 

-676,798 

957,715 

2.431.081 

2.692.568 

4.513,267 
3,700,044 
3,813,200 
3,790,604 
3,234,364 

3,290,190 
3,039,052 
2,249,105 
5,397,129 
4.434,767 

5.453,215 

2,207.168 

842.395 

1.942.207 

53,314,827 
-3,555 


1,383,150 

4,931 
71.461 
178,055 
151.646 

199.272 
133,688 
115,779 
101,482 
75.145 

69,103 
58,101 
39,043 
80,232 
52,207 

43.163 

7.837 

1,223 

782 

1,383,150 


8,948,794 


Under $5 000 


11.789 




26,046 


$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 


149,835 
221.210 

446,566 
418,209 
449,796 
487,858 
478,753 

558,452 
443,065 
375,409 
937,271 
835.261 

1,328,410 
691,114 
306,456 
783,293 

8,948,794 


Total nontaxable returns 


— 




Exemptions (or dependents— Continued 




Exemptions for parents 


Exemptions for other dependents 


Size of adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less def cil 


Total income tax 


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) 


(36) 


(37) 


(38) 


Total 


1,527,512 

105,051 
190.426 
253,403 
210,257 

145,509 
148,198 
105,320 
89.329 
48,799 

54,064 
33,241 
28,644 
50,746 
32.705 

24,916 

5,118 

1,111 

675 

1,274,123 
253,389 


1,744,066 

133,757 
217,220 
299,266 
238.864 

159.813 
185.199 
113.868 
90,165 
52.163 

59,839 
36,139 
29,257 
56,137 
36,912 

27.493 

5,994 

1,224 

756 

1,442,904 
301,162 


43,408,641 

-420,820 
1 .448,284 
3,152.952 
3,597,678 

3,255,190 
4.093,119 
3.405,602 
3.388,565 
2,060,450 

2.589,232 
1,740,311 
1 ,643,809 
3,391,397 
2,775,742 

3.278,917 

1 .506,889 

752,722 

1 ,748,603 

42,335,009 
1,073,632 


1,274,123 

97 

94,022 

209.112 

205.488 

145.507 
147.957 
105.319 
88.311 
47,907 

54.064 
33.039 
28,634 
50,695 
32,414 

24,674 

5.099 

1,110 

674 

1,274,123 


6,205,239 

6,215 

26,022 

150.553 

266,019 

288,131 
369,683 
362,135 
387,433 
226,862 

326,573 
247,803 
248,576 
513,776 
505,724 

810,504 
477,040 
288,950 
703,240 

6,205,239 


1,773,079 

158,960 
329,452 
371.211 
232.687 

125,144 
171,379 
112,941 
42,780 
69,741 

45,381 
32,430 
25,989 
25,554 
14,770 

10,890 

3,048 

466 

256 

1,371,627 
401,452 


2,363,113 

213.762 
454.558 
467,701 
283,316 

166,240 

247.205 

161.578 

51,940 

91,703 

68,781 
41,344 
36,633 
33.913 
20,445 

18,551 

4,464 

601 

378 

1,807,979 
555,134 


38,714,274 

112,192 
2,510,156 
4,701.201 
4.041.013 

2,830,757 
4.781,837 
3,682,749 
1,594,802 
2,965.335 

2.173.115 
1.712.029 
1 ,502.662 
1,675,631 
1,245,227 

1.417.012 
881.047 
315,120 
572,389 

36,528,642 
2,185,632 


1,371,627 

■16 
141,217 
330.116 
223.151 

122.189 
1 71. 379 
112,882 
42,780 
69.128 

45.381 
32.429 
25.988 
25,554 
14,770 

10.890 

3.036 

465 

256 

1,371,627 


4,343,723 


Under $5 000 


•3,653 


$5,000 under $10,000 


40,238 


$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 . 


215,866 
265,978 

231,188 
423,819 
372,466 
182,329 
352.965 
288,217 
236,728 
245,771 
275,731 
256.749 

328,937 
279,798 
116,799 
226,491 

4,343,723 


Total nontaxable returns 


— 



Foolnole(s) at end o\ lable 



70 



Individual Returns/1986 



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 m thousands of dollars) 





tjumtier ot exemptions ottier tjian age or blindness 




Total 


One 


Size ol adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Totat income tax 




Number ot 
returns 


Amount 


Number of 
returns 


Amount 




(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


Total 


103,045,170 

16.945.160 
15.910.313 
13.706.052 
11.290.251 

9.221.431 
7.559.001 
6.407.992 
5.081.637 
4.259.298 

3.199.478 

2.175.830 

1.587,094 

2.664.901 

1.546.776 

1.115.593 

290.946 

51.558 

31.859 

83,967,413 
19,077,757 


228,035,938 

24.185.613 
27.144.133 
26.906.040 
24.025.944 

21.560.234 
19.990,074 
17.619.498 
14.938.611 
12.791.572 

9.827.467 
6.685.527 
4.911.894 
8.246.782 
4.715.507 

3.384.298 

861.374 

141.537 

99.833 

189,848,490 
38,187,448 


2,481,681,046 

747.860 
119.228.053 
170.367.883 
196.731.308 

206.549.084 
207.876.373 
208.147.859 
190.013.309 
180.738.954 

151.471.909 
114.016.861 
90,974,023 
1 76.840.884 
131.926.730 

146.973.805 
82.840.607 
33.670.463 
72.565.082 

2,440,231.669 
41,449,377 


83,967,413 

3.764.298 
11.302.273 
12.871.560 
11.064.250 

9.139.455 
7.499.447 
6.373.949 
5.060.304 
4.249.907 

3.197.056 
2.173.058 
1.582.994 
2.658.549 
1 ,543,446 

1.113.163 

290.429 

51.467 

31.808 

83,967,413 


367,287,213 

705.959 
4.501.830 
11.438.531 
17.340.658 

20,882.788 
22.850.962 
24,763.865 
23.864.638 
24.113.000 
21.631.224 
17.214.281 
14.572.167 
30.673.386 
26.280,966 

37.289.197 
27.066.736 
12.928.118 
29.168.908 

367,287,213 


43,989,308 

13.072,125 
9.840.264 
6.943.908 
5.081.234 

3.205.826 

2.037.675 

1.435.582 

791.303 

492.108 

294.779 
182.140 
121.227 
191.504 
136.076 

109.398 

46.002 

5.307 

2.850 

33,886,622 
10,102,686 


590,970,969 

25.693.304 
72.774.791 
85.484.888 
88.276.505 

71.611.190 
55.922.769 
46.579.880 
29.603.476 
20.828.207 

13.877.400 
9.532.372 
6.918.058 
12.771.962 
11.750.272 

14.125.260 
13.272.799 
3.564.871 
8.382.967 

573,391,953 
17,579,017 


33,886,622 

3.706.870 
9.257.745 
6.850.192 
5.048.179 

3.196.376 

2.027.662 

1.431.605 

791.243 

492.049 

294.770 
181.527 
121.226 
188.562 
135.453 

109.084 

45.946 

5.287 

2.846 

33.886,622 


81,706,675 

390.027 

4.071.332 

7.827.195 

10.234.196 

9.699.401 
8.218.648 
7.384.344 
5.075.771 
3.632.302 

2.678.970 
1.876.771 
1.459.167 
2.894.521 
2.902.221 

4.260.369 
4.262.781 
1 .405.488 
3.433.170 

81,706,675 


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 




Number of exemptions ottier than age or blindess— Continued 




Two 


Triree 


Size of adjusted gross income 


Number ot 
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 




(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


Total 


25,629,703 

2,125.484 
3,288.683 
3.451,254 
2.920,923 

2.771,656 
2.161.992 
1.844.724 
1.514.762 
1.347.313 

1.016.803 
696.533 
522.654 
890.215 
544.745 

399.648 
96.704 
25.484 
10.126 

21,571,763 
4,057,940 


751,289,275 

- 7.954.465 
25.159,712 
43,347,329 
51 ,060.663 

62.078.484 
59.500.976 
59.789.786 
56.806.410 
57.294.810 

48.237.169 
36.542.277 
29.963.834 
59.065.800 
46.279.787 

53.223.333 
27.768.773 
16.107.726 
27.016.872 

742 199 654 


21,571,763 

50.091 
1.597.353 
3.254.454 
2.885.279 

2.759.977 
2.142.398 
1.831.148 
1 .508.250 
1.345.088 

1.016.303 
695.632 
522.039 
889.612 
543.291 

398.735 
96.545 
25.459 
10.109 

21 571 763 


122,309,949 

155.013 

347.705 

2.203,944 

3.821 .540 

5.838,211 
6.509.205 
7.159,521 
7.531.647 
8.139.181 

7.429.903 
5.985.371 
5.089.856 
11.031.431 
9.841.096 

14.270.897 
9.515.935 
6.270.592 

11.168.898 

122 309 449 


13,047,814 

890.969 
1.328.355 
1.418.539 
1.389.385 

1.277.479 

1.216.914 

1.138.448 

946.514 

890.779 

671.037 
466.119 
337.190 
561.616 
267.204 

194.924 

41.989 

6.802 

3.551 

10,955,101 
2,092,713 


406,802,085 

-4,381.245 
10.243.352 
17,959,883 
24.270.735 

28,551.955 
33.463.727 
37.001,186 
35,334,665 
37,757.946 
31.671,554 
24.403.292 
19.307.531 
37.323.976 
22.755.551 

25.301.022 
11.971.657 
4.622.591 
9.242.708 

400,345,625 


10,955,101 

4.369 

347.727 

1 .267.523 

1.345.942 

1 .270.023 

1.205.792 

1.130.682 

944.352 

890.759 

670.201 
465.862 
337.113 

ODU , DDU 

266.959 

194.899 

41.903 

6.790 

3.545 

10.955.101 


59,028,422 

53.484 

67.173 

807.741 

1 .632.879 

2.343.463 
3.320.472 
3.983.476 
4.274.041 
4.875.756 

4.423.939 
3.614.373 
3.024.680 
6.294.936 
4.460.052 

6.359.277 
3.918.552 
1,775,919 
3,798.208 

59.028.422 


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 


9,089,621 






- 




- 


6,456,461 




- 




- 



F(X)tnote{s) at end ol table. 



Individual Returns/1986 



71 



Table 2.3 — All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income- 
Continued 

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





Number of exemptions otiler than age or bllndess — Continued 




Four 


Five or more 


Size of adjusted grxiss income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 


Numtwr of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


Total 


12,484,539 

441,054 

858.452 

1.162,619 

1.074.779 

1.222.186 
1.265,925 
1,217,608 
1,167,003 
966.917 

798,946 
546,593 
376,604 
671,868 
397,926 
241.199 

55.025 
7.751 

12.084 

10,963,952 
1,520,587 


457,613,190 

-7.000.119 
6.424,194 
14,454,981 
18,627.315 

27,539.182 
34,789.878 
39,529.973 
43.529.098 
41.038,997 

37,802,858 
28.645,313 
21.592,404 
44.485,195 
34.025,404 

31,591,239 

15,727,105 

5,212.883 

19,597,291 

453,517,792 
4,095,399 


10,963,952 

1.890 

84.000 

976,382 

1.019,144 

1.189,179 
1.253,831 
1.212,249 
1,161,351 
962.991 

798.110 
546.123 
374.924 
670.756 
397.547 

240.755 

54.915 

7,732 

12,073 

10,963,952 


66,776,637 

55,142 

10,109 

436,690 

1.061,879 

1,991,289 
2.973.452 
3.994,915 
4,651.153 
4,874.652 

4,750,481 
3,857,381 
3,167.001 
7,023.899 
6,279,067 

7.293,410 
4,966,561 
1.951,742 
7.437.815 

66,776,637 


7,893,806 

415,528 
594,559 
729,732 
823.930 

744.284 
876.495 
771.630 
662.055 
562,181 

417,913 
284,445 
229,419 
349,698 
200,825 

170,424 

51.226 

6,214 

3,248 

6,589,975 
1,303.831 


275,005,526 

-5,609,615 
4,626,004 
9,120,802 
14.496.091 

16.768.273 
24.199,023 
25.247.033 
24.739.660 
23,818,994 

19,882,928 
14,893,607 
13,192,196 
23,193,952 
17,115.716 

22,732,950 
14,100,274 
4,162,392 
8,325,243 

270,776,645 
4,228,880 


6,589,975 

1,078 
•15.448 
523,009 
765,706 

723,900 
869,764 
768,265 
655,108 
559.020 

417,672 
283,914 
227,692 
348,959 
200,196 

169,690 

51,120 

6,199 

3,235 

6,589,975 


37,465,530 


Under $5 000 


52.293 


$5,000 under $10,000 


•5,511 


$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 


162.962 
590.163 

1,010.424 
1.829.185 
2.241.609 
2.332.024 
2,591,109 

2,347.931 
1,880.386 
1.831.462 
3.428.598 
2.798.530 

5,105,243 
4,402,906 
1,524,378 
3 330 818 




37,465,530 


Total nontaxable returns 





'Estimate should be usetJ with caution because of the small number of sample returns on whicJi il is based 
NOTE: Detail may not add to total because of rounding 



72 



Individual Returns/1986 



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

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

























Exemptions for age 65 or over 


Marital status 


Number ol 
returns 


Number ol 
exemptions 


Number of 
exemptions 
lor taxpayers 


Numtjer ol 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less dericit 


Total income tax 




Number ol 
returns 


Amount 




(1) 


(2) 


(3) 


C) 


(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 fiousetiolds 
Returns of surviving spouses 
Relurns of single persons 


103.045.170 
47.870.191 

1.015.006 

956.796 

58.210 

10.278.531 

81.926 

43.799.516 


245.752.978 
165.336.336 

1.779.484 

1.604.636 

174.848 

27.015.116 

238.443 

51,383.599 


150,973,571 
95,740,382 

1,073,216 

956,796 

116,420 

10,278,531 

81,926 

43,799,516 


12.951.451 
6.995.023 

109.796 

t 

t 

278.542 

•18.503 

5.549.587 


17.395.776 
11.439.348 

109.796 

t 

t 

278.542 

•18.503 

5.549.587 


303.598.379 
202.351 .829 

2.914.756 

t 

t 

5.370.824 

•281.916 

92.679.054 


10.200.961 
5.634.766 

90.642 

t 

t 

224,586 

•13,735 

4,237,232 


51.006.241 
35.795.858 

726.008 

t 

t 

767.939 

•30.048 

13.686.388 




Exemptions tor blindness 


Exemptions lor dependents 




Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less delicit 


Total income tax 


Total 


f^arital status 


Number of 
returns 


Amount 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 




(91 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


Number of returns 

Joint returns of fiusbands and 

wives 
Separate returns of fiusbands and 

wives 

Total 

Spouse filing 

Spouse not filing 
Returns ol tieads of fiousetiolds 
Returns of surviving spouses 
Returns of single persons 


319.443 
167.672 

•58 
t 
t 

•5.384 

146.329 


321,264 
169,493 

•58 

t 

t 

•5,384 

146.329 


7,049,624 
4,694,067 

•21,313 
t 
t 

•87,893 

2,246,351 


252,457 
142,667 

•58 

t 

t 

■5,384 

104,348 


953,675 
678,526 

•8,538 

t 

t 

•12,665 

253,945 


39.548.392 
28.398.897 

357.776 
335.742 
•22.034 

9.413.418 
81.926 

1.296.375 


77.062,367 
57,987,113 

596,414 
537,987 
•58,427 
16,452,659 
138,014 
1.888,167 


1.240.729.324 
1.061.014.813 

4.622.734 
4.418.913 
•203.821 
146.521.541 
1.870.685 
26.699,551 


32,832,937 
25,366,042 

291 .959 
278.167 
•13.792 

6.014.173 
64.578 

1.096.185 


174.975.966 
155.898,903 

777,315 
759,245 
•18,070 
13,917,602 
249,756 
4.132.391 




Exemptions lor dependents— Continued 




Exemptions lor ctiildren at home 


Exemptions lor children away from home 


Marital status 


Number of 
returns 


Numtier ol 
exemptions 


Adjusted 

gross income 

less delicit 


Total income tax 


Number of 
returns 


Number ol 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


128) 


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 fiousetiolds 
Returns of surviving spouses 
Returns of single persons 


36,904.724 
27.631.073 

298.212 
276,178 
•22,034 
8,412,641 
81,926 
480,872 


70.612.630 
55.026.916 

492.789 
434.362 
•58.427 
14.279.713 
132.172 
681 .040 


1,172,055,572 
1,030,101,608 

3.847,332 
3,643,511 
•203,821 
128,996,662 
1 ,870,685 
7,239,286 


30,546,466 
24,682,113 

237,859 
224,067 
•13,792 
5,198,024 
64,578 
363,892 


164.212.530 
150.389.567 

659.889 
641.819 
•18.070 
1 1 .899.043 
249.756 
1.014.275 


1.546.937 
697.906 

45.320 
45.320 

248.048 

•1.075 

554.588 


2.342.558 
1.058.585 

82.411 
82.411 

400.754 

•1.075 

799.733 


53,311,272 
32.958.737 

660.271 
660.271 

4.646.367 

•101.315 
14.944.582 


1,383.150 
659.148 

44.610 
44.610 

170.400 

•1.075 

507.917 


8.948.794 
5.686.058 

107.092 
107,092 

606,357 

•17,425 

2,531,861 




Exemptions for dependents— Continued 




Exemptions for parents 


Exemptions for other dependents 


Marital status 


Number 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 of 
returns 


Amount 


Number of 
returns 


Amount 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


Number of returns 

Joint returns of fiusbands and 

wives 

Separate returns of fiusbands and 

wives 

Total 


1,527,512 
697,613 

6,601 
6,601 


1 .744.066 
808.376 

6.602 
6602 


43,408,641 
28,375.846 

95,082 
95 082 


1,274,123 
614,886 

1,830 
1.830 


6.205.239 
4.499.837 

16.367 
16.367 


1 .773.079 
767.539 

14.586 
14.586 


2.363.113 
1.093.236 

14.612 
14.612 


38.714.274 
23.678.621 

152.064 
152.064 


1,371.627 
642.632 

9.813 
9.813 


4.343.723 
2.943.657 

27.713 




27.713 


Spouse not filing 
Returns of fieads of fiousetiolds 

Returns of surviving spouses 

Returns ol single persons . 


701,600 
121,698 






772,1 
156,9 


81 
07 


12,94 
1,98 


3,072 
3,642 




553.510 
03.897 




1.433.550 
255.485 






793.933 

•4.767 

192.254 


1.000.011 

•4.767 

250.487 


11.542.190 

•() 

3.341.399 


564.075 
155.107 


930.130 
442.223 



Fooinote(s) at ena ol lable 



Individual Returns/1986 



73 



Table 2.4— All Returns: Exemptions by Type, and Number of Exemptions, by Marital Status— Continued 

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





Numtier of exemptions other ttian age or blindness: 




Total 


One 


Marital status 


NumtMr of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
retums 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


Number of returns . . . 


103,045,170 
47,870,191 

1,015,006 

956,796 

58.210 

10.278.531 

81.926 

43.799.516 


228.035.938 
153.727.495 

1 .669.630 

1.494,783 

174,847 

26,731,190 

219,940 

45,687,683 


2.481.681.046 
1.710.618.197 

15.231.848 

14.650.658 

581.190 

162.224.864 

1.870.685 

591.735.452 


83.967.413 
42.590.214 

835,487 

798,013 

37,474 

6,726,837 

64,578 

33.750,297 


367.287.213 
266.460.002 

3.029.020 

2.967.477 

61.543 

15.853.019 

249.756 

81.695.416 


43.989.308 

621.054 
621 ,054 

865,113 

42,503,141 


590,970,969 

10,231,745 
10,231,745 

15,703,323 

565,035,902 


33,886,622 

519,846 
519,846 

712,664 

32,654,112 


81 .706.675 


Joint returns of husbands and 
wives 




Separate returns of husbands and 
wives: 
Total 


2,208,232 


Spouse filing 

Spouse not filing 


2,208,232 


Returns of heads of households . . . 
Returns of surviving spouses 
Returns of single persons 


1,935,417 
77,563,026 




Numt»r of exemptions ottier than age or biindess — Continued 




Two 


Three 


Marital status 


Numtwr 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 
retums 


Amount 




(48) 


(49) 


(50) 


(51) 


(52) 


(63) 


(54) 


(55) 


Number of returns 

Joint returns of husbands and 
wives 


25.629,703 
19,471,294 

230,870 
194,694 

36,176 
5,023,592 

41,209 
862.738 


751,289,275 
649,603,384 

2,946.339 

2.568.970 

377.369 

80.192.587 

867.340 

17.679.625 


21,571.763 
17,224.172 

181,928 
158,246 

23,682 
3,387,348 

33,469 
744,846 


122,309,949 
110.561.099 

452.445 

408.972 

43.473 

8.467.034 
117.848 

2.711.523 


13.047.814 
9.942.000 

94.280 

t 

t 

2.658.919 

28.714 

323.901 


406.802.085 
358,059,995 

1,262,998 

t 

t 

39,991,040 

752,459 

6,735,594 


10.955,101 
8,994,025 

79,186 

t 

t 

1,587,559 

23,877 

270,454 


59,028,422 
54,059,498 


Separate returns of husbands and 
wives: 
Total 


246,788 




t 


Spouse not filing 

Returns of heads of households 

Returns of sun/iving spouses 

Returns of single persons 


t 

3,542,011 

101,459 

1,078.667 




Number of exemptions other than age or biindess — Continued 




Four 


Rve or more 


Marital status 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
retums 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
retums 


Amount 




(66) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


Number of returns 


12.484.539 
11.215.842 

59.130 
41.921 
•17.209 


457.613.190 
437.745.997 

703,794 
543,356 
•160,438 


10,963.952 
10.147.761 

49.634 
40.667 
•8.967 


66.776.637 
65.051.733 

99.479 
82.400 
•17.079 


7.893.806 
7.241.055 

9.672 
t 
t 


275,005,526 
265,208,821 

86,972 
t 

t 


6,589,975 
6,224,256 

4,893 
t 
t 


37,465,530 


Joint returns of husbands and 
wives 


36,787,672 


Separate returns of husbands and 
wives: 
Total 


22,076 


Spouse filing 


t 




t 


Returns of heads of households , , . 

Returns of surviving spouses 

Returns of single persons 


1.120.429 
■8.635 
80.503 




17,240,990 
•159,977 
1,762.433 




706.251 
■3.866 
56.440 


1.322.407 
■20.890 
282.127 


610.478 
■3.368 
29.233 




3,096,923 
■90,910 
521,900 




333,015 
•3,366 
24,445 




586,150 
•9,558 
60.074 



'Estimate should be used with caution because of the small number ot sample returns on which it is t:)ased. 

tOala deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in the appropnate totals. 

( ) Less than $500, 

NOTE: Detail may not add to total because of rounding. 



74 



Individual Returns/1986 



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 ot adjusted gross Income 



Number of 
relums 



Adjusted 

gross income 

less deficit 



Salaries and wages 



Number of 
returns 



Interest received 



Numlwr of 
returns 



Dividends m adjusted 
gross income 



Number of 
returns 



Total net income less loss from 
business activities' 



Number of 
relums 



(t) 



(6) 



m 



(8) 



(9) 



(101 



All returns, total 

No adjusted gross income . 

$1 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 $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 $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 $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 , 

Nontaxable returns, total . . 



12,951,451 

112.576 

1,322.932 

3.198.436 

2,416,273 

1.724,317 

1,049,451 

622,044 

872.422 

589.717 

563.592 

203.020 

189.248 

63.312 

17.891 

6.220 

10,200,961 

3.528 

78.605 

2,041.216 

2.251.099 

1,686.054 

1,043.454 

614.688 

856.741 

588.629 

560.036 

201 .633 

187.946 

63.245 

17.879 

6.208 

2,750,490 



303,598,379 

-3.883,275 
4,364,876 
24,046,951 
29,757,604 
30,035,224 
23,238,494 
17,100,970 
30,221 ,900 
26.299.313 
33.775.592 
17.431.139 
25.871.788 
17.794.619 
10.915.566 
16.627.619 
291,162,295 
-139.473 
380.467 
15.955.733 
27.830.058 
29.400.132 
23.107.312 
16.885.333 
29.670.232 
26.252.897 
33.551.657 

17.321.118 
25.720.191 
17.776.783 
10.907.094 
16.562.761 
12,416.084 



4,195,667 

15.907 

287.108 

886.421 

761.908 

562.933 

365.764 

237.600 

358.586 

259.086 

243.926 

78.082 

97.333 

30.739 

6.030 

4.244 

3,494,744 

1.049 

•12.490 

531.957 

727.379 

■■917.338 

237.359 

349.850 

257.998 

243.313 

78.022 

97.026 

30.701 

6.025 

4.237 

700,923 



61,223,811 

344.861 

935.027 

4.247.105 

5.713.298 

5.593.931 

3.943.739 

4.153.588 

7.188,150 

6,808,574 

7,205,705 

3,066,785 

6,073,926 

3,218,520 

1.124.294 

1 .606.306 

58,129,109 

81.068 

•38.965 

2.729.593 

5.502.885 

••9.448.756 

4.147.164 
7.151.883 
6.773.996 
7.198.619 
3.065.290 
6.050.563 
3.214.283 
1.123.140 
1.602.905 
3,094,702 



92.015 

1.140.808 

2.936.412 

2.260.756 

1 .686.640 

1.004.991 

589.952 

850.418 

584.533 

556.146 

201.742 

186.775 

62.979 

17.813 

6.187 

9,767,847 

3.420 

73.837 

1.912.015 

2.105.117 

1.648.377 

998.994 

582.596 

834.737 

583.445 

552.590 

200.355 

185.473 

62.914 

17.802 

6.175 

2,410,320 



90,043,593 

575.815 

2.133.062 

10.822.455 

10.757.121 

12.132.335 

7.797.594 

5.754.507 

8.515.612 

6.796.966 

8.853.532 

4.457.690 

4.814.461 

3.286.011 

1.828.788 

1.517.640 

82,839,175 

107.451 

331.033 

7.704.834 

9.931.085 

11.774.289 

7.778.739 

5.624.369 

8.337.493 

6.778.946 

8.763.480 

4.410.349 

4.736.955 

3.277.757 

1.825.919 

1.456.474 

7,204,417 



5.049,644 

24.018 
288.851 
813.322 
695.290 
666.947 

573.023 

308.899 

470.166 

378.508 

425.891 

161.850 

163.966 

56.312 

16.818 

5.783 

4,367,594 

1.165 

•23.207 

522.474 

643.114 

645.943 

568.252 

305.295 

455.300 

377.420 

422.393 

161.127 

163.069 

56.255 

16,809 

5.771 

682,050 



30,011,676 

190.475 
317.383 
1.221.419 
1 .343.860 
2,136.366 
2.350.978 
1.146.499 
2.486.522 
2.654.243 
4.339.593 
2.479.794 
3.343.815 
2.813.088 
1.104.890 
2.082.751 
28,557,329 
40.856 
•24.955 
758,040 
1.248.481 
2.078.043 
2.263.571 
1,100.449 
2,388,214 
2.650,483 
4.257.480 
2.474.722 
3.296.189 
2.808.484 
1.095.237 
2.072.126 
1,454,347 



2,232,807 

85.682 
220.076 
287.407 
211.171 
245.870 
199.442 
120.562 
201 .583 
179.589 
214.048 

85.259 
115.896 

45.215 

15.714 

5.293 

1,732,515 

3.528 

•7.092 
148.952 
169.958 
236.213 
198.212 
119.934 
192.629 
178.501 
212,164 

83,872 
115,315 

45.161 

15.703 

5.281 

500,292 



6,516,511 

-3.058.717 

- 367.092 

123.764 

356.753 

179.981 

344.752 

176.884 

718.336 

883.766 

1.136.290 

882.173 

1.612.584 

954.361 

1.134.210 

1 .438.468 

9,526,903 

-468.694 

•-88.730 

135.346 

345.479 

242.741 

376.894 

182.879 

722.055 

899.333 

1.132,358 

863,151 

1 .635.546 

959.636 

1.139.682 

1.449,228 

-3,010.391 



Size ot adjusted gross Income 



Sales of capital assets 
net gam less loss 



Sales of property otner than 
capital assets net gain less loss 



Pensions and annuities 



Rent net income less loss 



Number of 
returns 



Numtier of 
returns 



Numtjer of 
returns 



In adjusted gross income 



Number of 
returns 



Number of 
returns 



(12) 



(131 



(14) 



(15) 



(161 



(171 



;i8) 



(19) 



(201 



All returns, total 

No adjusted gross income 

$1 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 $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 . 
$500.0(X) under $1 .000.000 
$1.000.0(X) or more 

Taxable returns, total 

No adjusted gross income , 

$1 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 $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 

Nontaxable retuma, total . , 

Foolnote(s) at end of tatjie 



4,142.767 

29,290 

223,753 

500,944 

497.025 

586.511 

431 .633 

292.134 

415.861 

346.844 

397.318 

168.539 

169.932 

59.370 

1 7,530 

6,083 

3,632,537 

3,524 

•18,439 

288,187 

467.495 

567.384 

426.862 
288.143 
412.077 
345,756 
395.484 

167.152 

169.111 

59.323 

1 7.522 

6.078 

510.230 



37,640,483 

629.784 

136.159 

352.857 

391 .567 

916.261 

1 .004.425 

674.502 

1.767.751 

1 .496.949 

3.297.299 

2.861.540 

6.249.271 

5.411.697 

3.153.615 

9.296.808 

36,774,267 

268.221 

•-3.472 

199.734 

325.940 

845.421 

1 .002.808 

652.871 

1.758.816 

1.499.470 

3.291.630 

2.842.419 

6.233.388 

5.408.639 

3.152.240 

9,296.143 

866,216 



343,668 

8.966 

•27.872 

•31.866 

•45.331 

•24.412 

•14.999 

37.880 

17.965 

43,123 

21,778 

15,345 

27.127 

15.669 

9.784 

1.551 

293,035 

2.905 

•22.330 

•38.446 

•24.356 

••52.875 

17.949 
43.072 
21.770 
15.286 
27.068 
15.651 
9.781 
1.546 
50,633 



461,529 

- 98.000 
•-87.825 

• - 1 .640 
•129.154 

•29.369 

•32.616 

29.695 

5.526 

91.468 

97.433 

5.254 

125.038 
54.477 
16.979 
31.987 

666,654 
10.683 

•30.672 

•121.801 

•25.193 

• •62.320 

9.599 

100.129 

98.233 

5.097 

119.820 

54.271 

17.187 

31.648 

-225,124 



7,632,721 

25.293 

515.265 

1.729.759 

1 .599.475 

1.102.677 

723.425 

419.417 

568.478 

355.813 

339.878 

120.407 

102,484 

24.264 

3.775 

2.311 

6,353,408 

515 

•21.394 

1.086.331 

1.518.790 

1.085,418 

722,199 

415,812 

556,582 

354,776 

339,257 

119,793 

102,222 

24,241 

3,771 

2,307 

1,279,313 



69,976,042 

288,704 

1,358,177 

7,292,749 

11,260,081 

9,772,182 

7,627,767 

4,521,879 

7,579,999 

7,229,378 

6,207,968 

2,694,559 

2,632,936 

1,088,361 

189,664 

231.640 

64,427,390 

20.224 

•69.723 

4.286.615 

10.673.985 

9.653.360 

7.570.766 

4.495.378 

7.402.920 

7.223.296 

6.206.934 

2.686.439 
2.629.729 
1.087.613 
188.819 
231.591 
5,548,652 



7,514,613 

25.271 

498.008 

1.707.734 

1.582.218 

1.094.954 

705.343 

414.233 

564.501 

346.021 

330.948 

118.060 

98.466 

23.198 

3.497 

2.161 

6,269,831 

509 

•21.394 

1.081.563 

1.501.533 

1.077.695 

704.117 

410.628 

552.605 

344.984 

330.327 

117.446 

98.204 

23.175 

3.494 

2.157 

1,244,782 



60,799,094 

278.963 
1.178.594 
6.637.330 
10.349.762 
8.498.192 
7.053.991 
4.325.085 
6,926.642 
5.366,180 
5,625,384 
2.121.208 
1.697.819 

518.928 
89.703 

131.312 

55,891 ,406 

19,722 

•69.723 
4.052.333 
9.785.524 
8.379.369 
6.996.990 
4.302.093 
6.754.224 
5.360.174 
5.624.351 
2.113.088 
1.694.611 

518.244 
89.697 

131.263 
4,907,688 



1,934,450 

44.979 

173.763 

360.999 

274.544 

204.086 

185.184 

104.968 

139.240 

117,599 

147,731 

63,743 

68,319 

33.132 

12.973 

3.190 

1,539,208 

892 

•13.671 

210.563 

250.704 

197.497 

183.956 

104.340 

135.046 

116.511 

146.460 

63.019 

67.313 

33.090 

12.966 

3.180 

395,242 



4,089,039 

- 396.858 
1 1 .335 
230.795 
393.699 
271.993 
342.080 
205.172 
232.573 
267.492 
526.010 
393.327 
481.370 
439.388 
582.061 
108.601 

4,357,165 
-24.853 
•7.993 
181.643 
326.279 
262.868 
348.493 
257.099 
210.186 
254.607 
523.991 
394.436 
487.007 
439.343 
579.386 
108.686 

-268,126 



Indiviciual Returns/1986 



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 thousands of dollars) 





Royalty net income less loss 


Estate or trust net income less loss 


Social Security benefits 


Size of acjjusled gross income 


Number 01 
returns 


Amount 


Numt>er of 
returns 


Amount 


Total 


In adjusted gross 


ncome 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(21) 


(22) 


(23) 


(24) 


(251 


(26) 


(27) 


(28) 


All returns total 


375,730 

2.011 

•23.226 

51.048 

44.052 

44.060 

67.155 

24,597 

21.694 

15.296 

38,162 

13,735 

12,806 

7,709 

9.207 

972 

324,614 

46 

•28.613 
44.052 
44.060 
67.152 

•21.233 
21.694 

•15.245 

38.162 

13.682 

12.806 

7.698 

••10.172 
51,116 


3,062,886 

50.673 

•-23.298 

66.785 

52.300 

100.377 

110.219 

49.594 

57.483 

43.086 

251 .925 

48.626 

173.028 

294.883 

1.670.300 

116.906 

3,016,598 

3.191 

•60.154 
52.300 
100.377 
109.848 
•35.441 
57.483 
•42.984 
251.925 
48.528 
1 73.028 
293,923 


399,828 

5.486 
•9.536 

•33,375 

•41,096 
38,978 
33,376 

■23,546 
40,566 
43,856 
51,972 
19,430 
28,886 
18,127 
10,025 
1,573 

341,888 
567 

•9,536 

■31,560 

34.210 

•33.373 

•20,182 

40,364 

43,805 

51,128 

18,816 

28,644 

18,112 

10,022 


3,004,371 

6.421 

•20.726 

•114.982 

•162.027 

189,894 

26.181 

•139.610 

258.812 

272,786 

419.837 

266.113 

437.168 

313.707 

133.603 

242.504 

2,835.280 

3.535 

•22.734 
•128.603 
185.054 
•26.109 
•129.138 
259.685 
272.918 
418.799 
262.250 
436.264 
313.752 
133.477 
242.961 
169,091 


7,150,835 

58.314 

572.654 

1.537.527 

1.151.496 

785.935 

526.474 

421.410 

744.254 

501,721 

477,868 

168,403 

148,969 

43,939 

7,424 

4,447 

5,867,086 

2,478 

•23,208 

982,028 

1,069,208 

764.929 

525.859 

414.295 

736.897 

501.670 

475.148 

167.688 

147.929 

43,892 

7.418 

4.439 

1,283,749 


59,862,030 

466.511 

4.018.019 

11.282.156 

9.444.764 

6.691.240 

4.708.712 

3.924.996 

6.137.419 

4.225.358 

4.597.774 

1.817.299 

1 .843.079 

548.226 

94.748 

61.729 

50,042,702 

23.111 

•129.448 

6.777.830 

8.768.312 

6.556.517 

4.698.706 

3.879.391 

6.082.302 

4.224.232 

4.565.140 

1 .800.755 

1 .832.963 

547.649 

94,710 

61,636 

9,819,328 


2,554,480 

281 

••4.769 

•4.775 

•9.592 

117,837 

341,228 

730.799 

494.993 

477.033 

168.403 

148.969 

43.939 

7.422 

4.440 

2,529,944 

•251 

•4.768 

•9.535 

117,223 

334,113 

723,442 

494,942 

474.313 

167.688 

147.929 

43.892 

7.416 

4.432 


( 


1,309,947 




1,502 




•• 


$5 000 under $10 000 


■■12,698 




•9,331 


$15 000 under $20 000 


•41,902 


$20 000 under $25 000 


115,560 


$25 000 under $30 000 


541,288 


$30 000 under $40 000 


2,097,987 


$40 000 under $50 000 


2,010,649 


$50 000 under $75 000 


2,294.301 


$75 000 under $100,000 


908.633 


$100 000 under $200 000 


923.566 


$200 000 under $500.000 


274.297 


$500 000 under $1 000 000 


47.363 




30.870 




9,219,342 


No adjusted gross income 


•1.279 




— 


$5 000 under $10 000 


— 


$10 000 under $15 000 


•9.312 




■41.624 


$20 000 under $25 000 


115.522 


$25 000 under $30 000 


519.647 


$30,000 under $40.000 


2.072.845 


$40 000 under $50 000 


2.010,086 


$50 000 under $75 000 


2,277,984 


$75 000 under $100 000 


900,361 


$100 000 under $200 000 


918.508 


$200 000 under $500 000 


274.008 


$500,000 under $1 ,000,000 


47,344 


$1 000 000 or more 


••1,787,416 


1.569 


30,824 


Nontaxable returns, total 


46,288 57,940 


24,536 


90,604 




Total statutory adjustments 


Exemptions 


Returns with 
amou 


zero bracket 
tonly 


Returns witti itemized deductions 


Size of adjusted gross Income 


Numtwr ot 
returns 


Amount 


Total numtier 
of exemptions 


Number of 
exemptions for 
age 65 or over 


Number of 
returns 


Zero bracket 
amount 


Number of 
returns 


Total itemized 
deductions 


Zero bracket amount 




Number of 
returns 


Amount 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 




1,815,617 

6.175 

57.743 

168.226 

207.191 

250.641 

197.127 

149.531 

221.565 

171.534 

194.442 

70.393 

84.610 

21.693 

12.143 

2.603 

1,667,185 

562 

107.176 

185.376 

•■447.710 

149.290 

220.742 

170,648 

194,442 

70.285 

84.542 

21.672 

••14.740 
148,432 


4,719,757 

10.723 

50.007 

189.635 

360.105 

459.119 

378.852 

317.647 

562.548 

542.579 

723.308 

343.243 

456.589 

169.318 

97.586 

58.498 

4,577,308 

3.500 

135.947 

339.464 

• •836.609 

316.562 
559.378 
539.705 
723.308 
341.629 
456.041 
169.122 

••156.043 


38,408,219 

345.686 

3.367.371 

8.572.238 

7,244,563 

5.388.124 

3.447.446 

1 .979.469 

2.705.496 

1 ,900,528 

1,842,975 

678.885 

649,338 

206,712 

57,781 

21.607 

30,359,472 

8.717 

157.210 

4.794.487 

6.734,810 

5,282,918 

3,432,996 

1,964,515 

2,650,323 

1 ,895.341 

1.833,693 

674,012 

644.649 

206.486 

57.751 

21 .564 


17,395,776 

154,231 

1 ,592,625 

3,957,143 

3,252,111 

2,446.227 

1.575.058 

880.416 

1.181.176 

821.260 

817.258 

302.797 

291 .461 

91.744 

22.889 

9.380 

13,703,151 

4.216 

78.605 

2.267.890 

3.011.538 

2.398.420 

1.567.834 

873.059 

1.154.203 

819,919 

813,089 

300,696 

289,802 

91,643 

22,875 

9,362 


7,809,672 

767.637 

2.553.405 

1.721.620 

1.166.409 

610.258 

313.740 

341.391 

180.404 

123,316 

20,251 

9,242 

1,713 

246 

40 

6,327,160 

73,837 

1,798.438 

1,689,753 

••2,765,092 

40 
1,482,512 


22,358,599 

1.076.155 

6.729,638 

5.404,448 

3.807.143 

2.069.204 

1.021.035 

1.102,634 

624,254 

417,037 

69,064 

31,106 

5.910 

836 

135 

19,525,646 

180.041 

4.915.235 

5.288.903 

•■9.141.332 

135 


4,579,330 

117.911 

632.542 

694.653 

557.908 

439.193 

308.304 

531.031 

409.313 

440.276 

182.769 

180.006 

61.599 

17.645 

6.180 

3,870,273 

•4.768 

242.778 

561.346 

521.522 

433.196 

300.948 

515.350 

408.225 

436.720 

181.382 

178.704 

61.532 

17.634 

6.168 


52,200,047 

917.106 
4.124.283 
4.717.274 
3.759.612 
3.071.444 
2.776.846 
4.754.771 
4.310,079 
5,681,087 
3,081,035 
4,867,978 
4,818,012 
1,911,910 
3,408,610 
43,796,016 

•12,306 
908.669 
2.899.121 
3.058.312 
2.918.789 
2.529.526 
4.197.147 
4.261.327 
5.368.743 
2.953.656 
4.657.629 
4.796.177 
1.897.683 
3.336.929 


4,258,900 

44.052 

497,759 

638,555 

528,972 

434,416 

300.947 

523.613 

408.693 

437.617 

180.998 

178.208 

61.358 

17.572 

6.140 

3,863,807 

•4.768 
242.778 
561.346 
521.249 
433.188 
297.583 
515.289 
407.807 
435.741 
180.998 
178.006 

61,346 

■•23,708 


13,089,580 




_ 


$1 under $5 000 


52,534 


$5 000 under $1 000 


1.074.088 


$10 000 under $15 000 


1,909,579 


$15 000 under $20 000 


1,691,998 


$20,000 under $25,000 


1 ,430,085 


$25 000 under $30 000 


974,608 


$30 000 under $40 000 


1,674,415 


$40 000 under $50 000 


1 ,332,630 


$50,000 under $75,000 


1,452,180 


$75 000 under $100 000 


605,486 


$100,000 under $200,000 


607,092 


$200 000 under $500 000 


201,935 


$500,000 under $1 ,000,000 


61 ,900 


$1 000 000 or more 


21,050 




12,391,540 


No adjusted gross income 


_ 




■11,825 


$5 000 under $10 000 


628.385 


$10,000 under $15,000 


1 .758.087 


$15 000 under $20 000 


1.672.740 


$20,000 under $25.000 


1.426.813 


$25 000 under $30 000 


973.582 


$30,000 under $40.000 


1.644.544 


$40 000 under $50 000 


1 .330.234 


$50,000 under $75.000 


1.448,600 


$75 000 under $1 00 000 


605,486 


$100,000 under $200.000 


606,405 


$200 000 under $500 000 


201 .900 


$500,000 under $1 .000.000 


"• 


$1 000 000 or more 


••82.940 


Nontaxable returns, total 




142,450 


8,0 


48,747 


3,692, 


625 


2,832,954 




709,057 


8,404,031 


395,093 


696,040 



Foolnole(s) at end of table. 



76 



Individual Returns/1986 



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) 





Returns witti itemized 
deductions— Continued 


Taxable 


ncome 


Income tax before credits 


Tax credits 


Size ol adjusted gross income 


Excess itemized deductions 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Total 


Credit for tlie elderty 
and disabled 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(391 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(4«) 


All returns, total 


4,579,330 

117.911 

632.542 

694.653 

557.908 

439.193 

308.304 

531.031 

409.313 

440.276 

182.769 

180.006 

61.599 

17.645 

6.180 

3,870,273 

•4.768 

242.778 

561.346 

521.522 

433.196 

300.948 

515,350 

408,225 

436,720 

181,382 

178,704 

61,532 

17,634 

6,168 

709.057 


37,147,740 

585,241 
2,342,961 
2,543,839 
1,980,825 
1,628,517 
1,777,110 
3,056.208 
2.981.760 
4.216.846 
2,472,513 
4,245,588 
4,098,589 
1 ,849,769 
3,367,972 
30,848,513 

•482 
280,258 
1,141,032 
1,384.490 
1.492.118 
1.548.324 
2.552,138 
2.937.001 
3.914,119 
2,350.055 
4.039.609 
4.076.980 
1,835,574 
3,296,334 
6,299.227 


12,068,572 

811.689 

3.051.164 

2.360.175 

1.695,381 

1,044,674 

614,687 

865,004 

589,097 

560,933 

201 ,249 

187,450 

63,071 

17,818 

6,180 

10,190,967 

78.605 

2,041.216 

2.251.099 

1.685.781 

1 .043.446 

61 1 ,323 

856,680 

588,21 1 

559,057 

201,249 

187,248 

63,059 

• "23,993 

1,877,605 


228,490,040 

1.146.251 
12,494,099 
19.061.808 
21.628.817 
17.465,407 
12,999,019 
24.115,477 
21.091.877 
27.504.235 
14,174.962 
20.998.373 
13.527.309 

9.020,424 

13,261,982 

224,404,640 

206,476 
10,020,553 
18.644.354 
21.587.811 
17.459.759 
12.997.993 
23.923.986 
21.089.481 
27,500,559 
14,174,962 
20,993,881 
13,525.474 
••22,279,351 

4,085,400 


10.408,987 

•16 

88.140 

2.200.969 

2.286.895 

1.687,658 

1.044,061 

614.687 

864.801 

588.211 

558,271 

201 ,249 

187,006 

63,026 

17.818 

6.179 

10,193,017 

•9 

78.605 

2.041,216 

2.251.099 

1.685,781 

1.043,446 

614,687 

856,679 

588,211 

558.221 

201 ,249 

186,804 

63.017 

•■23,993 

215.970 


49.965.148 

•121 

1,876 

567,506 

1,527,934 

2,236,671 

2,080,544 

1,879.898 

3,963,523 

3,896,529 

6,335,389 

4,000,706 

7,164,715 

5,615,614 

4,172,706 

6,521,416 

49.893,070 

•21 

1,609 

543,196 

1,510,378 

2,234,799 

2,080,271 

1,879,898 

3,938,275 

3,896,529 

6,335,378 

4,000,706 

7,164,522 

5,614,827 

••10.692.660 

72,077 


1,520,709 

•15 

•9,535 

343,405 

295,053 

134,701 

116,862 

90,863 

119,191 

120,633 

107,647 

63,539 

67,218 

34,678 

13,117 

4,252 

1,304,739 

•8 

183,652 

259,257 

132,824 

116,247 

90,863 

111,069 

120.633 

107.597 

63.539 

67.016 

34,669 

••17.365 

215,970 


403,952 

•119 

•267 

45.823 

54.038 

15.663 

6.405 

12.132 

33.067 

52.968 

21.818 

9.634 

28.127 

28.874 

20,770 

74,247 

331,875 

•19 

21,513 
36.483 
13.790 

6.131 
12.132 

7.819 
52.968 
21.807 

9.634 

27,934 

28.088 

••93,555 

72,077 


379,840 

•9.535 
222.874 
108,986 
•38,445 

217,131 

91,726 
86.960 
■38.445 

162,709 


72,963 


No adiusted gross income 

$1 under $5,000 


•267 


$5 000 under $10 000 


31.873 


$10,000 under $15,000 


34.051 


$15 000 under $20 000 


•6.772 


$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 $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 $40.000 


40,695 

9.460 
24,463 
•6,772 


$40 000 under $50 000 





$50 000 under $75 000 


_ 


$75 000 under $1 00 000 


_ 


$100,000 under $200.000 





$200 000 under $500 000 





$500 000 under $1 000 000 





$1 000 000 or more 







32,267 








Tax credits- 


-Continued 


Income tax 


after credits 


Alternative minimum tax 


Total income tax 


Total tax liability 


Si2e of adjusted gross income 


Earned income 
offset income la 


credit used to 
X t)e(ore credits 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 






Number of 
returns 


Amount 






(491 


(SO) 


(51) 


(62) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


All returns, total 


57,210 

•38.140 
■19.070 

'38,140 

•19,070 
•19.070 

•19,070 


6,260 

•4.939 
■1.321 

•5,120 

•3.800 
•1,321 

•1,139 


10,190,991 

••78,606 

2,041,216 

2.251 ,099 

1.685.781 

1.043.445 

614.678 

856.679 

588,196 

556,415 

201,197 

186,743 

62,943 

17,815 

6,178 

10,190,991 

••78,606 

2.041.216 

2,251,099 

1,685,781 

1,043,445 

614,678 

856,679 

588,396 

556,415 

201,197 

186,743 

62,943 

17,815 

6,178 


49,561,195 

••1,611 
521 ,683 
1 ,473,895 
2,221,008 
2,074,140 
1,867,767 
3,930,456 
3.843,560 
6,313,571 
3.991,072 
7,136,588 
5.586,739 
4.151,936 
6.447,168 
49,561.195 

••1,611 
521,683 
1,473,895 
2.221,008 
2.074.140 
1.867.767 
3.930.456 
3.843,560 
6,313.571 
3,991,072 
7.136,588 
5.586,739 
4.151.936 
6.447,168 


175,209 

3,526 

■1.109 

•9 

•1.222 

22.123 

30.789 

35.799 

24.959 

37.417 

13.510 

2.746 

2.000 

175,209 

3.526 

•1,109 

•9 

•1,222 

22,123 

30,789 

35,799 

24,959 

37,417 

13,510 

2,746 

2,000 


1,444,978 

32.736 

•3.039 

•674 

•962 

20.686 

96.647 

154,751 

123,807 

393,463 

258,802 

106.838 

253,574 

1,444,978 

32,736 

■3,039 

•674 

•962 

20.686 

95,647 

154,751 

123.807 

393.463 

258.802 

106,838 

253,574 


10,200,961 

3.528 

78.605 

2.041.216 

2.251.099 

1.686.054 

1.043.454 

614,688 

856,741 

588,629 

560,036 

201,633 

187,946 

63,245 

17,879 

6,208 

10,200,961 

3,528 

78,605 

2,041,216 

2,251.099 

1.686.054 

1.043,454 

614,688 

856,741 

588,629 

560,036 

201.633 

187.946 

63.245 

17.879 

6.208 


51,006,241 

32,742 
1,609 

521,683 
1,473,895 
2,224,048 
2,074,813 
1,868,729 
3,951.142 
3.939.208 
6.468.322 
4.114,878 
7,530.115 
5.845.542 
4.258.773 
6,700.742 
51,006,241 
32.742 
1.609 

521.683 
1,473.895 
2,224,048 
2,074,813 
1,868,729 
3,951,142 
3,939,208 
6,468.322 
4,114,878 
7.530,115 
5,845,542 
4,258,773 
6,700.742 


10,400,962 

15,202 

176.861 

2.108.047 

2.269.812 

1.686.110 

1 .044.683 

614.688 

856.749 

588,882 

561,249 

202,918 

188,397 

63,269 

17,882 

6.213 

10,200,961 

3.528 

78.605 

2.041.216 

2.251,099 

1 .686.054 

1,043.454 

614.688 

856.741 

588,629 

560.036 

201.633 

187.946 

63.245 

17.879 

6.208 

200,001 


52,179,218 


No adjusted gross income 


40.321 


$1 under $5 000 


23,497 


$5,000 under $10 000 


599,809 


$10,000 under $15,000 


1,562,704 


$15,000 under $20 000 


2,330,074 


$20,000 under $25,000 


2.142.345 


$25 000 under $30 000 . . 


1.914,102 


$30,000 under $40,000 


4.048,453 


$40 000 under $50 000 


4.093,211 


$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000 


6.629,919 
4.209,108 
7,659.847 


$200 000 under $500 000 


5.885.482 


$500,000 under $1 .000.000 


4,327,125 


$1 000 000 or more 


6.713.221 


Taxable returns, total 


52,097,223 


No adjusted gross income 

$1 under $5,000 


33.171 
1.609 


$5 000 under $10 000 


567.677 


$10,000 under $15,000 


1.550.101 


$15,000 under $20,000 


2,329,785 


$20 000 under $25 000 


2,139,886 


$25,000 under $30 000 


1.914.102 


$30 000 under $40 000 


4.048.412 


$40,000 under $50,000 


4.092,332 


$50,000 under $75 000 


6,629,710 


$75,000 under $100,000 


4,205,688 


$100,000 under $200 000 , 


7,659,090 


$200,000 under $500,000 


5,885,362 


$500,000 under $1 000 000 ... 


4,327.107 




6,713.191 


Nontaxable returns, total 


81,995 



"EsJimale shoulc] be used with caulion because of the smalt number ot sample returns on wtiich ti is basecJ 
"Data combined lo avoid disclosure ot intormation tor specilic taxpayers 

' Consists ot business or prolession, tarm, parlnership. and Small Business Corporations net income less loss 
NOTE: Detail may not add to total because ot rounding 



Individual Returns/1 986 



77 



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) 





All returns, 
total 


Joint returns of husbands and wives 


Separate 

returns 

of husbands 

and wives. 

total 


Returns ol 

heads of 

househoids. 

total 


Returns of 

surviving 

spouses, 

total 




Marital status of taxpayer 


Total 


Both taxpayers 
age 65 or over 


Primary taxpayer 

age 65 or over; 

secondary 

taxpayer 

under 65 


Secondary 

taxpayer 

age 65 or over; 

primary taxpayer 

under 65 


Returns of 

single 

persons, 

total 




(1) 


(2| 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 




12,951,451 

303,598,379 

38,408.219 
41.466,088 

7,809,672 
22,358,599 

•5.486.333 
•3.884.358 

4,579,330 
52,200.047 

4.258.900 
13.089.580 

4.579.330 
37.147.740 

12,068,572 
228.490,040 

175,209 
1.444.978 

10.190,991 
49,561,195 

10.200,961 
51,006,241 

10,400,962 
52.179,218 


6,995,023 

202.351.829 

26,115,256 
28,195,579 

3,956,880 
13.481.895 

•2,895,257 
•2,330,876 

2.696,009 
32.272,865 

2.574.513 
9,151,438 

2,696,009 
22,297,869 

6,531.393 
153,724,015 

106,728 
1,037,694 

5,629,802 
34,758,160 

5,634,766 
35.795,858 

5.769,644 
36,787,695 


4,444,325 

126.024,815 

18,005.519 
19.440.299 

2.558,581 
8.707,791 

•1,954.360 
•1,683,505 

1,627,982 
19,033,608 

1 ,540.246 
5,476.364 

1 ,627.982 
12.985.629 

4.098,827 
94,314.543 

65.399 
671,343 

3,499.059 
21,128,639 

3,502,190 
21,799,985 

3.584,550 
22,283.414 


2,159,320 

65,185,070 

6.902,559 
7,451,628 

1.189,827 
4.041 .480 

•803.450 
•550,696 

888,501 
11,421,078 

854,985 
3.035.328 

888.501 
8.152,804 

2,044.812 
50.730.579 

32,031 
334,697 

1,779,314 
12.051,310 

1.780,305 
12,386,007 

1,832,815 
12,828.868 


391,378 

11,141,944 

1.207,178 
1.303,652 

208,472 
732,624 

•137.447 
•96,675 

179,526 
1.818,179 

179.282 
639.746 

179.526 
1.159.437 

387.754 
8.678.894 

9.298 
31.655 

351,429 
1.578,212 

352,271 
1 .609,866 

352,279 
1,675.413 


109,796 

2,914.756 

228.665 
245,812 

55.810 
100,523 

•27,202 
•13.183 

49.192 
603.800 

44,338 
76,158 

49.192 
513.177 

100,148 
2,236,083 

877 
23,479 

90,605 
702,529 

90.642 
726.008 

90.648 
738.241 


278,542 

5.370.824 

739.570 
798.735 

148,946 
344,729 

•105,277 
•39,771 

111,968 
978,254 

1 1 1 ,968 
277,680 

111,968 
700,589 

260,914 
3.876,080 

10,029 
30,935 

224,585 
737,004 

224,586 
767,939 

227,542 
772,085 


•18,503 

•281,916 

•58.873 
•63.583 

•17,667 
•64,032 

•12.899 
•3,545 

•836 
•6,161 

•836 
•3,068 

•836 
•3,093 

•18,503 
•211,696 

•13,735 
•30,048 

•13,735 
•30,048 

•13,735 
•30,048 


5,549,587 


Adjusted gross income less deficit 

Exemptions 


92,679.054 
11,265,855 




12,162,380 


Returns witfi zero bracliet amount only 


3.630.369 




8,367.420 


Witti nonitemizers contribution deduction 
Number of returns 


•2,445,698 




■1,496,982 


Returns with itemized deductions 


1,721.325 




18,338.967 


Zero bracket amount 


1.527.245 


Amount 

Excess itemized deductions 
Number of returns 


3,581,236 
1,721,325 




13,633.012 


Taxable income 


5,157,614 


Amount 


68,442,167 


Alternative minimum tax 
Number of returns 


57.575 


Amount 


352.870 


Income tax after credits 
Number of returns 


4,232,264 




13,333,454 


Total income tax 
Number of returns 


4,237.232 




13,686.388 


Total tax liability 


4,299,393 


Amount 


13,851,150 



"Estimate shouW be used with t:aution bef:aLise of the small number of sample returns on wtiich il is based 
NOTE: Detail may not add to total because of rounding. 



78 



Individual Retums/1986 



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 tax computation by size 




Number of 
returns 


Adjusted 
gross income 


Taxable 
income 


Income 
subject 
to tax 


Income tax twiore credits, 
regular computation 


Tax generated 


Tax 
savings 

over 
regular 


Income tax twiore credits 


of adlustad gross income 


Number ol 


Amount 


Number ol 


Amount 


Number ol 


Amount 












returns 




returns 




computation 


returns 






(1) 


(2) 


(3) 


C) 


(5) 


(6) 


(7) 


(8) 


(9) 


(101 


(11) 


Returns with regular tax 
























computation only 
























Total 


93.998.181 


2.304.435.685 


1.781.112.283 


1.781.724.995 


83.436.793 


321 .303.859 


83.454.050 


321.371.334 


- 


83,480,91 1 


322,892,783 


Under $5,000 


11.802.462 


37.042.649 


22.281.155 


22.293.883 


3.792.801 


329.694 


3.810.059 


333.968 


_ 


3,827,317 


366.556 


$5,000 under $10,000 




15.407.094 


115.711.144 


79.897.519 


79.969.055 


13.233.053 


4.995.214 


13.233.052 


5.008.938 


— 


13,240.777 


5.019.935 


$10,000 under $15,000 




13.422.928 


166.872.972 


126.774.478 


126.841.221 


13.162.045 


11.874.151 


13.162.045 


11.883.012 


— 


13.162.045 


11.926.025 


$15,000 under $20,000 




11.054.538 


192.597.229 


152.922.370 


152.985.009 


10.989.008 


17.511.255 


10.989.008 


17.517.941 


— 


10.989.008 


17.600.534 


$20,000 under $25,000 




8.905.460 


199.407.872 


160.001.971 


160.047.934 


8.885.032 


20,685,467 


8.885.032 


20.687.202 


— 


8.886.852 


20.775.007 


$25,000 under $30,000 




7.266.286 


199.814,146 


159.040.440 


159.127.965 


7.247,770 


22,387,661 


7.247.770 


22.400.206 


— 


7.247.770 


22.489.291 


$30,000 under $40,000 




10,941.838 


379.016.124 


298.542.206 


298.605.887 


10,936,359 


46,800,078 


10.936.359 


46.807.802 


— 


10.936.359 


47.004.569 


$40,000 under $50,000 




7,030,277 


312.769.324 


243.769.693 


243.865.783 


7,028.863 


43.144.262 


7.028.863 


43.160.137 


— 


7.028.863 


43.382.079 


$50,000 under $75,000 




5,809,478 


344.003.947 


265.627.071 


265.699.995 


5.805.659 


56.225.671 


6.805.659 


56.226.479 




5.805.659 


56.472.312 


$75,000 under $100,000 . . 




1.285.766 


109.626.569 


82.797.515 


82.812.259 


1.285.148 


21.624.443 


1.286.148 


21.626.238 


— 


1.285.148 


21.788.073 


$100,000 under $200,000 .. 




813.239 


106.293.244 


80.205.438 


80.213.724 


812.331 


25.890.606 


812.331 


25.894.620 


— 


812.389 


26.035.583 


$200,000 under $500,000 . . 




193.676 


55.537.416 


42.195.004 


42.200.071 


193.596 


17.554.997 


193.596 


17.548.680 


— 


193.596 


17.707.807 


$500,000 under $1,000,000 . 




38.562 


24.932.306 


20.080.384 


20.082.391 


38.553 


9.303.432 


38.553 


9.303,970 


— 


38.553 


9.330.285 


$1,000,000 or more 




26.577 


60.810.745 


46.977.041 


46.979.817 


26.675 


22.976.929 


26.575 


22,972,142 


— 


26.575 


22.994.726 


Return* with Income averaging 
























tax computation only 
























Total 


3.098.146 


202.728.882 


165.519.479 


157.190.206 


3.098.146 


47.392.094 


3.098.146 


44.411.540 


2.980.555 


3.098.146 


44.626.203 


Under $5.000 






















_ 


$5,000 under $10,000 


•14.302 


•129.567 


•108.739 


•102.799 


•14.302 


•9.430 


•14.302 


•8.505 


•925 


•14.302 


•8.505 


$10,000 under $15,000 


119.607 


1.542.888 


1.324.462 


1.199.693 


119.607 


139.030 


119.607 


118.600 


20.430 


119.607 


118.600 


$15,000 under $20.000 


170.663 


3.010.143 


2.474.823 


2.249.840 


170.663 


293.223 


170.663 


255.495 


37.728 


170.663 


255.495 


$20,000 under $25,000 


289.200 


6.557.755 


5.354.583 


4.933.056 


289.200 


714.374 


289.200 


633.353 


81.022 


289.200 


633.353 


$25,000 under $30,000 


273.790 


7.539.854 


6.311.247 


5.900.944 


273.790 


923.309 


273.790 


828.868 


94.441 


273.790 


842.045 


$30,000 under $40,000 


532.482 


18.603.222 


15.374.770 


14.343.369 


532.482 


2.530.089 


532.482 


2.270.230 


259.860 


532.482 


2.270,354 


$40,000 under $50,000 


421.089 


19.125.151 


15.595.743 


14.558.528 


421.089 


2.963.381 


421.089 


2.647.539 


315.841 


421 .089 


2.682.487 


$50,000 under $75,000 




607.937 


37.194.158 


29.669.810 


28.252.440 


607.937 


6.647.888 


607.937 


6.146.582 


501.307 


607.937 


6.160.073 


$75,000 under $100,000 




256.958 


21 .963.583 


17.414.086 


16.421.364 


256.958 


4.714.470 


256.958 


4.310.101 


404.369 


256.958 


4.321.520 


$100,000 under $200,000 ,. 




298.383 


40,170.151 


32.552.520 


31.064.021 


298.383 


10.986.644 


298.383 


10.306.443 


680.201 


298.383 


10.402.920 


$200,000 under $500,000 




95.878 


26.885.034 


22.082.676 


21.154.773 


95.878 


9.185.233 


95.878 


8.724.069 


461.164 


95.878 


8.755.394 


$500,000 under $1,000,000 




12.705 


8.543.122 


7.247.190 


7.074.309 


12.705 


3.379.455 


12.705 


3.293.063 


86.391 


12.705 


3.302.439 


$1,000,000 or more 


5.152 


11,464.244 


10.008.831 


9.935.071 


5.152 


4.905.567 


5.152 


4.868.692 


36.875 


5.152 


4,873.018 




Total credits 


Income lax 


alter credits 


Alternative minimum tax 


Total income tax 


Type of lax computation by size 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


As a percent ol 


Average 

income tax 

(dollars) 


of adjusted gross income 


Income 
subject to 


Adjusted 
gross 




















tax 


income 






(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Returns with regular tax 
























computation only 
























Total 


15.995.541 
110.335 


6.072.874 
3.532 


80.829.152 
3.739.205 


316.819.909 
363.025 


327.474 


3.874.390 


80.848.652 
3.739.205 


320.696.476 
363.025 


180 
1 6 


139 
1,0 


3.412 


Under $5,000 


31 


$5,000 under $10,000 


2.864.953 


546.016 


11.283.575 


4.473.919 


• 1 .689 


•10.670 


11.284.651 


4.484.589 


56 


39 


291 


$10,000 under $15,000 


2.256.985 


618.850 


12.749.439 


11.307.175 


•6.050 


•9.433 


12.750.103 


11.316.608 


89 


68 


843 


$15,000 under $20,000 


1.380.969 


540.240 


10.895.361 


17.060.294 


•2.128 


■26.215 


10.895.419 


17.086.509 


11 2 


89 


1.546 


$20,000 under $25.000 


1.489.488 


523.694 


8.851.929 


20.251.313 


•1.480 


•6.509 


8.852.171 


20.257.822 


127 


102 


2.275 


$25,000 under $30,000 


1 .499.090 


488.808 


7.231.645 


22.000.483 


1.353 


8.122 


7.232.104 


22.008.604 


138 


110 


3.029 


$30,000 under $40.000 


2.288.728 


692.154 


10.906.150 


46.312.415 


31.029 


99.321 


10.907.996 


46.411.737 


156 


122 


4.242 


$40,000 under $50.000 


1 .609.424 


491 .285 


7.025.777 


42.890.794 


32.229 


93.644 


7.026.812 


42.984.438 


176 


13,7 


6.114 


$50,000 under $75,000 


1.551.820 


625.276 


5.795.606 


55.847.036 


75.765 


327.114 


5.803.641 


56.174.150 


21 1 


16,3 


9.669 


$75,000 under $100,000 


443.278 


366.703 


1.281.449 


21.422,370 


61.945 


347.873 


1.284.943 


21.770.243 


263 


199 


16.932 


$100,000 under $200,000 


346.925 


309.597 


810.977 


25.725.985 


74.093 


678.199 


813.018 


26.406.282 


329 


248 


32.471 


$200,000 under $500,000 


113.908 


333,808 


192.991 


17.373.999 


21.273 


490.141 


193.497 


17.864.141 


42,3 


32.2 


92.237 


$500,000 under $1,000,000 


26.257 


129,292 


38.500 


9,200.994 


5.512 


261.173 


38.537 


9.462.167 


47,1 


380 


245.375 


$1.(300.000 or more 


13.381 


404,618 


26.548 


22,590,107 


12.928 


1.515.977 


26.555 


24.106.164 


513 


396 


907.031 


Returns with Income averaging 
























tax computation only 
























Total 


850.741 


945,116 


3.053.462 


43,681,087 


247.001 


2.144.714 


3.068.819 


45.825.873 


29,2 


22 6 


14.791 


Under $5,000 




















_ 


_ 


$5,000 under $10,000 


_ 


_ 


•14.302 


•8.505 


_ 


— 


•14.302 


•8.505 


•83 


•6.6 


•595 


$10,000 under $15,000 


•22.331 


•7,168 


119.607 


111.432 


— 


— 


119.607 


1 1 1 .432 


93 


7.2 


932 


$15,000 under $20,000 


25.012 


7,317 


168.229 


248.178 


•836 


•144 


168.229 


248.321 


11 


8.2 


1.455 


$20,000 under $25,000 


39.049 


25,920 


284.946 


607.432 


— 


— 


284.946 


607.432 


123 


93 


2.100 


$25,000 under $30,000 


65.339 


60,103 


262.442 


781.943 


•6.892 


•14.972 


263.256 


796.914 


135 


106 


2.911 


$30,000 under $40,000 


154.663 


137.481 


517.733 


2.132.874 


29.154 


41.204 


523.540 


2.174.078 


152 


11.7 


4.083 


$40,000 under $50,000 


133.747 


103.645 


418.122 


2.578.842 


47.711 


151.326 


419.206 


2.730.168 


18,8 


143 


6.484 


$50,000 under $75,000 


174.493 


1 1 1 .055 


602.375 


6.049.018 


42.731 


202.244 


607.101 


6.251.262 


22 1 


16,8 


10.283 


$75,000 under $100,000 


70.747 


82.682 


254.746 


4.238.838 


38.176 


244.111 


256.756 


4.482.949 


27 3 


20.4 


17.446 


$100,000 under $200,000 


110.812 


140.326 


297.325 


10.262.594 


50.054 


557.375 


298.165 


10.819.969 


348 


26,9 


36.262 


$200,000 under $500,000 


44.786 


152.009 


95.795 


8.603.384 


24.528 


541.918 


95.859 


9.145.317 


432 


34,0 


95.385 


$500,000 under $1,000,000 


6.533 


46.981 


12.689 


3.255.458 


4.687 


173.449 


12.701 


3.428.907 


486 


40,1 


269.886 


$1,000,000 or more 


3.229 


70.429 


5.161 


4.802.589 


2.232 


217.972 


5.151 


5.020.617 


50 5 


43 8 


974.499 



"Estimale should be used with caution because of the small number of sample returns on which it is based 
"Data combined to avoid disclosure of informalion lor ^^ecitic taxpayers 
NOTE Detail may not add to total because of rounding 



Individual Returns/1986 



79 



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) 





Total income tax as a percent of adjusted gross income 


Size ol adjusted gross income 


Total 


Under 5 percent 


5 under 7 percent 




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 deficit 


Total 
income tax 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


0) 


All returns 
Total 


83,967,413 

3,764,298 

11,302,273 

12,871,560 

11,064,250 

9,139,455 

7,499,447 

11,434,253 

7,446,963 

6,414,601 

1.543,446 

1.113,163 

373,704 

42,590,214 

25,368 
1 .230.490 
3.970,782 
4,501,483 
4,807,710 
4,744,551 
8,486,310 
6,399,035 
5,767,496 
1,370,266 
976,926 
309,797 

41,377,199 

3,738,930 

10,071,783 

8,900,778 

6,562,767 

4,331,745 

2,754,896 

2,947,943 

1 ,047,928 

647,105 

173,180 

136,237 

63,907 


2,440,231,669 

13.781,946 
86,226,426 
160,407.271 
192.842.811 
204,746,149 
206,223,786 
396,226,364 
331 ,708,776 
381,037,449 
131,658,272 
146,680,146 
188,692,273 

1,704,437,762 

-1,027,582 

10,565,257 

50,110,271 

78,941,595 

108,000,979 

130,621,409 

295,394.847 

285,393,104 

342,811.276 

116.728,618 

128,988,895 

157.909,094 

735,793,908 

14.809.528 

75.661,169 

110,297,001 

113,901,216 

96,745,170 

75,602,378 

100,831,518 

46,315,672 

38,226,173 

14,929,655 

17,691,251 

30,783,179 


367.287,213 

705.959 
4,501 ,830 
11,438,531 
17,340,658 
20,882.788 
22,850.962 
48,628.503 
45,744,224 
62,459,834 
26,280,965 
37,289,197 
69,163,762 

266,460,002 

300,828 

216,718 

2,119,077 

5,046.334 

8.725.703 

12.370.135 

32.868.057 

37,608.413 

54.568.375 

22,658,872 

32,038,406 

57,939,084 

100,827,211 

405,131 

4,285,112 

9,319,455 

12,294,324 

12,157,085 

10,480,827 

15,760,446 

8,135,811 

7,891,458 

3,622.093 

5,250.790 

11,224,678 


15,185,953 

3,429,833 

5,344,058 

3.621,928 

1.334,360 

622,718 

351 ,445 

298,069 

98,678 

58,798 

19,115 

5,994 

957 

6,087,535 

■50 

1,227,222 

2,611,274 

1,023,392 

497,560 

300,703 

262,141 

91,619 

50,550 

16.707 

5.591 

726 

9,098,418 

3,429,783 

4.116.836 

1.010.654 

310.968 

125.158 

50.742 

35.928 

•7.059 

8.248 

•2,408 

•403 

231 


163,190,240 

14,085,152 

37,694,570 

43,989,324 

22,839,156 

13,868,272 

9,566,055 

10.288,218 

4.417,363 

3,531,603 

1,696,548 

736.958 

477.019 

97,898,362 

•164 

10.544.507 

31,864.856 

17.497,799 

11,103,868 

8,156,866 

9,063,639 

4,090,338 

3,038,441 

1 ,502,679 

685,831 

349,375 

65,291,878 

14,084,988 

27,150,064 

12,124.468 

5.341.357 

2.764.405 

1.409.189 

1.224.579 

•327.025 

493.162 

•193.869 

•51.127 

127.644 


4,785,803 

261,941 

1,104,332 

1.310,597 

732,078 

439,431 

312,322 

334,486 

112,231 

118,060 

27,526 

20.365 

12.434 

2,905,026 

■1 

209.531 

948,388 

577,624 

355,272 

262,368 

292,146 

108,469 

101,819 

21,725 

18,894 

8,789 

1,880,778 

261,940 

894,800 

362,210 

154.454 

84.159 

49.954 

42.340 

■3,761 

16,241 

•5.800 

•1.472 

3,645 


9,779,150 

176,402 

3,235,623 

2,104,085 

2,034,161 

923,964 

545.573 

506.235 

149.332 

85,176 

10,346 

7,429 

824 

4,723,952 

1,087,675 

1,679,281 

797,097 

483,910 

451,512 

129,548 

77,044 

10,042 

7.121 

722 

5,055,198 

176,402 

3,235,623 

1,016.410 

354.880 

126.867 

61.663 

54.723 

19.784 

8.132 

■304 

■308 

102 


152,923,336 

494,135 

24,242,158 

26.749,624 

34,942.708 

20.490,461 

14.914.789 

17.237.432 

6.586.771 

5,128.004 

885.805 

889.440 

362.009 

102,124,067 

14,436,063 

28,962,036 

17,670,375 

13,234,567 

15,391,877 

5,731,207 

4,672,710 

857,326 

853,475 

314,429 

50,799,269 

494,135 

24,242,158 

12.313,561 

5.980,672 

2,820,086 

1 ,680,222 

1.845,554 

855,564 

455,294 

■28.479 

■35.965 

47.580 


9,328,371 


Under $5 000 


29,626 


$5 000 under $10 000 


1,464,517 




1 ,609,451 


$15 000 under $20,000 


2,145.250 


$20 000 under $25 000 


1 .257.247 


$25 000 under $30,000 


925.663 


$30 000 under $40 000 


1.054.511 


$40 000 under $50 000 


398.109 


$50 000 under $75 000 


311,383 


$75 000 under $100 000 


55,047 


$100 000 under $200 000 


55,326 


$200 000 or more 


22,239 


Joint returns 
Total 


6,243,554 


Under $5 000 




$5 000 under $10 000 


_ 


$10000 under $15.000 


855,982 


$15 000 under $20 000 


1,780,047 


$20 000 under $25 000 


1 ,089,236 




820,085 




941,577 


$40 000 under $50 000 


347,237 


$50 000 under $75 000 


283,913 


$75,000 under $100,000 


53,268 


$100,000 under $200,000 


52,836 




19,371 


Nonjolnt returns 


3,084,818 


Under $5 000 


29,626 


$5,000 under $10.000 


1,464,517 


$10 000 under $15 000 


753,470 


$1 5 000 under $20 000 


365,203 


$20 000 under $25 000 


168,011 


$25 000 under $30 000 


105,578 


$30 000 under $40,000 


112,934 


$40 000 under $50 000 


50,872 


$50 000 under $75 000 


27,470 


$75,000 under $100.000 


■1,779 


$100,000 under $200.000 


■2,490 


$200,000 or more 


2,868 








Tola 


income tax as a p 


ercent of adjusted gros 


,s income — Contin 


ed 






Size or adjusted gross income 


7 under 10 percent 


10 under 12 percent 


12 under 15 percent 




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 deficit 


Total 
income tax 




(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(IB) 


All returns 
Total 


18,984,743 

122,341 

2,681,247 

4.824.766 

2,950,048 

3,115,044 

1 ,988,657 

2,160,657 

765,801 

326,546 

33,947 

13,974 

1,715 

9,417,738 

••252,327 

1,782,880 

2,570,254 

1,739,166 

2,004,118 

717,170 

306,600 

32,036 

11,685 

1,502 

9,567,005 

122,341 

••7,253,686 

1,167,168 

544,790 

249,491 

156,539 

48,631 

19,946 

•1.911 

2.289 

213 


391,022,928 

478,819 

23.992,322 

58,250,674 

52,267,188 

69,591,261 

54,367,392 

74,219,646 

33,832,085 

18,697,051 

2,856,851 

1,723,835 

745,805 

263,930,684 

••3,568,504 

32,188,782 

57,542,313 

47.586,802 

69,027,767 

31,687,418 

17.569.121 

2.692,022 

1,429,184 

638,772 

127,092,245 

478,819 

••78,674,492 

20,078,406 

12,048,948 

6,780,590 

5,191,879 

2,144,667 

1.127.930 

•164.829 

294.652 

107,033 


33,750,462 

39,750 

1,878.543 

5.127.788 

4.375.478 

5,984,552 

4.729,120 

6,543,387 

2.964.715 

1,646,419 

248.121 

148,523 

64,067 

22,795,887 

••264,129 

2,632.730 

4.927.494 

4,142.810 

6,087.611 

2.780.836 

1,548.602 

233,482 

123,647 

54,546 

10,954,575 

39,750 

••6,742,202 

1,742,748 

1,057,057 

586,310 

455,775 

183,879 

97,818 

•14,638 

24,876 

9,521 


12,729,298 

•2,955 

•33,373 

2,238,413 

2,311,170 

1 ,682,628 

1,958,144 

2.697,451 

1,231,878 

499,723 

54.014 

18.173 

1,376 

6,710,119 

•2,955 

■9,535 

■4,775 

934,525 

1,608,514 

2,424,556 

1,168,831 

485,497 

52,835 

16,793 

1,303 

6,019,179 

•33,373 

2,228.878 

2.306.395 

748,103 

349,630 

272,895 

63,047 

14,226 

•1,179 

1,380 

73 


343,807,555 

•11.465 

•241.902 

30.338,468 

38.609,309 

38.105,730 

53.873,989 

92,507,772 

54.260,319 

28,471,933 

4,547,352 

2,262,974 

576,341 

235,467,573 

•11,465 

•112,518 

•89,138 

21,504,810 

44,302,529 

83,279,489 

51,481,819 

27,629,573 

4.441,557 

2,091,135 

523,539 

108,339,982 

•241,902 

30.225.950 

38.520.172 

16.600,920 

9,571,459 

9,228,283 

2,778,499 

842,359 

•105,795 

171,839 

52,802 


37,784,034 

■1,330 

■26.546 

3.219,327 

4,325,727 

4,136,626 

5,909,925 

10,202,754 

5,996,100 

3,151,777 

505,194 

244.624 

64,105 

25,878,884 

■1.330 

■11.766 

•9.245 

2,292.106 

4,844,636 

9,192.877 

5.689.759 

3.059.394 

493,311 

226,213 

58,248 

11,905,150 

•26,546 

3.207,560 

4.316.482 

1.844,520 

1,065,288 

1,009,877 

306,341 

92,383 

•11,883 

18,411 

5,857 


13.603,171 

66.229 

2,393,558 

1,968,012 

1,399,125 

3,568,982 

2,598,554 

1,411,198 

141,198 

44,622 

1 1 ,693 

7,463,089 

■4,251 

•1,450 

587,838 

2,902,747 

2,441,186 

1 ,358,844 

123,596 

39,886 

3,291 

6,140,082 

61,978 

2,393,558 

1.966.562 

811.287 

666.235 

157.368 

52.354 

17,602 

4,736 

8,402 


468,783,006 

868.382 

43.501.157 

43.257.069 

38.957.591 

124.560.323 

115.442.614 

81,691.862 

11,850,397 

5,393,048 

3,260,561 

322,337,571 

■55,662 

■30,991 

16,670,316 

101,996,302 

108,617,545 

78,636,838 

10,293,982 

4,824,989 

1,210,946 

146,445,434 

812,720 

43,501,157 

43,226,078 

22,287,275 

22,564,021 

6,825,069 

3,055,024 

1,556,415 

568,059 

2,049,616 


62,999,276 


Under $5.000 




$5,000 under $10.000 


— 


$10,000 under $15.000 


113.490 


$15,000 under $20.000 


5,587.165 


$20,000 under $25,000 


5.973.197 


$25,000 under $30.000 


5.144.810 


$30,000 under $40,000 


16.686,285 


$40,000 under $50,000 


15,524.350 


$50 000 under $75 000 


11.183.967 


$75,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 


1,614,291 
721,305 
450,415 


_ . Joint returns 


43,297,933 


Under $5,000 


— 


$5,000 under $10,000 


— 


$10 000 under $15 000 


■8,037 


$15 000 under $20 000 


_ 


$20,000 under $25 000 


•4,099 


$25,000 under $30 000 


2,096,590 


$30,000 under $40 000 


13,609,988 


$40,000 under $50 000 


14,594,776 


$50,000 under $75,000 


10,764,867 


$75 000 under $100 000 


1.409,621 


$100 000 under $200 000 


644,782 


$200 000 or more 


165,173 


Nonjolnt returns 
Total 


19,701,343 


Under $5,000 

$5,000 under $10,000 


— 


$10,000 under $15,000 


105,453 


$15,000 under $20.000 


5,587,165 


$20,000 under $25.000 


5,969,099 


$25,000 under $30.000 


3,048,220 


$30,000 under $40 000 


3,076,297 


$40,000 under $50 000 . . 


929,574 


$50,000 under $75 000 


419,100 


$75,000 under $100 000 


204,670 


$100,000 under $200 000 


76,523 


$200,000 or more 


285,242 



Footnote(s) at entj of table. 



80 



Individual Returns/1986 



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 m ttiousands of dollars) 









Tota 


income tax as a percent of adjusted gross income— Continued 






Size of adjusted gross income 


15 under 17 percent 


17 under 25 percent 


25 under 30 percent 




Numljer o( 
returns 


Adjusted gross 
income less deficit 


Total 
income tax 


Numtier of 
returns 


Adjusted gross 
income less deficit 


Total 
income lax 


Number of 
retums 


Adjusted gross 
income less deficit 


Total 
income tax 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


Total 


5,613,375 

•2.956 

•4,775 

•14,303 

790,040 

873.139 

976.105 

1.432.670 

1.291.357 

177.161 

46.353 

4.516 

3,166,864 

•4.768 

•202 

•5.184 

417.228 

1,283.317 

1.239.560 

169.245 

43.174 

4.186 

2,446,511 

•2,956 

•4.775 

•9,535 

789.838 

867.955 

558.877 

149.353 

51.797 

7.916 

3.179 

330 


239.356,661 

•9.016 

•62.529 

•232.343 

18.620.554 

23.641.292 

34.780.129 

63,897.021 

75,815.726 

14.928.820 

5.694.649 

1.674.583 

167,313,656 

•81.471 

•4.922 

•145.273 

15,819.178 

57,418,546 

72.828.737 

14.258.918 

5.254.975 

1.501.636 

72,043,005 

•9.016 

■62.529 

•150.872 

18.615,632 

23.496.019 

18.960.951 

6.478,475 

2.986.988 

669,903 

439.674 

172,947 


38,153,933 

•1.389 

•10.085 

•35.986 

2.898.651 

3.803.761 

5.520.190 

10.190.058 

12.122.695 

2.390.094 

913.458 

267.566 

26,689,756 

•12.721 

•825 

•22.229 

2.481.525 

9.158.956 

11.647.617 

2.282.800 

843.211 

239.872 

11,464,177 

• 1 .389 

•10,085 

•23,265 

2.897.826 

3.781.532 

3.038.665 

1.031.102 

475,078 

107,294 

70,247 

27,694 


6,629,180 

••8.590 

•17.266 

•25.897 

369.769 

1.200.767 

1.116.474 

2.572.547 

874.741 

412.093 

31.066 

4,016,073 

••614 

•4,767 

•240 

•5.806 

•9.397 

545.942 

2.213.405 

815.994 

391.764 

28.144 

2,613,107 

••7.976 

•12,489 

•25,657 

363.953 

1.191.360 

570.532 

359.142 

58.747 

20.329 

2.922 


398,648,025 

••98,433 

•292,285 

•559.812 

10.530.119 

41.729.692 

50.767.266 

157.044.373 

74.426.799 

51.646.066 

11.663.191 

290,536,560 

••8.793 

•92.489 

•5.236 

•157.291 

•331.730 

25.372.056 

136.111.526 

69.405.541 

49.071.979 

9,979.918 

108,111,465 

••89,640 

•199.795 

•554.576 

10.372.828 

41.397.962 

25,386.210 

20.932.847 

5.021 .258 

2.674.077 

1.683.273 


79,806,548 

••20.292 

•59.468 

•99.269 

1.874,670 

7,961,818 

9,746.969 

30.828.173 

16.570.620 

11.164.139 

2.481.030 

58,312,977 

••1,741 

•20.346 

•1.130 

•35.488 

•67.544 

4.665.835 

26.401.924 

14.471.869 

10.602.896 

2.144.216 

21,493,571 

••18.551 

•39.122 

•98.139 

1.839.082 

7.894.274 

5.181.134 

4.426.249 

1,098.961 

561,244 

336.815 


743,778 

••3.195 

•203 

•6,223 

12,914 

34,434 

136,682 

1 75.935 

321.001 

63.191 

509,692 

••3.195 

•203 
•6.223 
•6.894 
10.190 
18.011 
132.741 
290.674 
41.561 

234,086 

•6.020 
24,244 
118.671 
43.194 
30.327 
11.630 


86,594,024 

••22.838 

■4.537 

•176.200 

454.639 

1.643.883 

8.558.054 

15.607.115 

42.044.424 

18.182.333 

65,985,763 

••22.838 

■4.537 

■176.200 

■233.079 

482.682 

1.204.378 

11.801.978 

38.262.541 

13.807,529 

20,608,262 

•221.560 
1,161.201 
7,353.676 
3.705.137 
3.791.883 
4.374.804 


23,658,977 


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 $40 000 


••5,949 

•1,195 
•50,299 
120,982 


$40,000 under $50.000 

$50 000 under $75 000 


440,745 
2,289,976 


$75 000 under $100 000 


4.132.976 


$100 000 under $200 000 


11.522.491 


$200,000 or more 

Joint returns 
Total 


5.094.362 
17,986,405 


Under $5 000 




$5,000 under $10.000 


••5,949 


$10 000 under $15 000 





$15,000 under $20.000 


•• 


$20 000 under $25 000 


•1.195 


$25,000 under $30,000 


•50.299 
•61.509 


$40,000 under $50.000 

$50,000 under $75,000 


132.504 
317.434 


$75 000 under $100 000 . .. 


3.117.778 


$100 000 under $200 000 


10.476.939 


$200,000 or more 

Nonioint returns 
Total 


3.822.798 
5,672,572 


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 $40 000 


■59.473 


$40 000 under $50 000 


308.241 


$50 000 under $75 000 


1.972.542 


$75 000 under $100 000 


1.015.198 


$100 000 under $200 000 


1.045.552 


$200 000 or more 


1.271,565 












Tota 


income tax as a p 


ercent of adjusted gro 


ss income— Continued 






Size of adjusted gross income 


30 under 50 percent 


50 under 100 percent 


100 percent or more 




Numljer of 
returns 


Adjusted gross 
income less deficit 


Total 
income lax 


Number of 
returns 


Adjusted gross 
income less deficit 


Total 
income tax 


Numtjer of 
returns 


Adjusted gross 
income less deficit 


Total 
income tax 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


Total 


640,687 

•664 

•5.448 

•8.178 

•10.591 

•3.425 

8.369 

17.429 

28.561 

54.247 

239.416 

264.359 

451,689 

•51 

•4.825 

•1,293 

••9,197 

3.893 
9.655 
15.996 
14.658 
166.962 
225.159 

188,998 

•613 

■623 

•6.885 

••4.819 

•4.476 
•7.774 
12.565 
39.589 
72.454 
39.200 


192,624,646 

■6.133 

•67.558 

•135.447 

•240.131 

•94.630 

300.908 

791.316 

1.848.609 

4.729.294 

35,721.622 

148,688.998 

156,335,177 

•387 

•60.401 

•23.862 

••218.778 

134,232 

437.209 

996.800 

1.276.074 

26.070.542 

127.116.890 

36,289,470 

•5.746 

•7.156 

• 1 1 1 .585 

••115.983 

•166.677 
•354.107 
851.809 
3.453.219 
9.651 .080 
21.572.108 


73,746,731 

•1,919 

•24,660 

•53,924 

•83,447 

•32,665 

110,802 

302,437 

629,453 

1,575.575 

12.115.181 

58.816.669 

59,815,085 

•163 

•22.235 

•8.910 

••77.339 

56.977 

169.776 

354.006 

439.583 

8.742.985 

49.944.112 

13,931,646 

•1.757 

•2.425 

•45.014 

••38.773 

•54.825 
•132.660 
275.447 
1.135.992 
3.372.196 
8.872.667 


25,563 

••1.429 

•263 
•3.634 
4.628 
1.485 
3,826 
2.593 
3.864 
3.840 

19,830 

•■543 

■263 
••7.316 

1.411 
1.863 
2,270 
3,105 
3,059 

5,733 

••887 

••946 

•74 
• 1 ,963 
323 
759 
781 


4,377,292 

••5.638 

•6.054 
•93.304 
144.355 
69.665 
238.032 
216.395 
531,548 
3.067.401 

3,399,641 

•■3.758 

•6.054 
•■206.073 

66.410 

115.164 

186.220 

430.323 

2.385.650 

977,651 

■•6.780 

••31.586 

•3,255 

•122.878 

30.175 

101.226 

681.752 


2,590,280 

••6.792 

■4.081 

•51.134 

84.355 

50.321 

151.716 

143.381 

328.933 

1.769,565 

2,004,596 

••3.149 

•4.081 
••118.773 

47.451 

69.146 

119.404 

265.222 

1.377.370 

585,683 

•*3.643 

••16.716 

•2,870 

■82,570 

23.977 

63.711 

392.195 


32.515 

29.570 
•311 
231 
924 

95 
323 

86 
228 
187 
149 
244 
167 

23,633 

22.122 

•11 

231 

••179 

••341 

166 
126 
142 
171 
144 

8,882 

7.448 
•300 

••840 

••68 

•62 

•61 

•7 

73 

23 


-1,096,043 

-1.297.757 

•2.053 

2.761 

17.773 

2.266 

8.425 

3.250 

10.473 

12.204 

12.895 

36.692 

94.032 

-891,291 

-1.040.328 

■84 

2.761 

••3.762 

••9.917 

7.874 

7.998 

12.319 

23.922 

80.410 

- 204,753 

-257.430 
•1.969 

••16.278 

••1.758 

•2.599 
■4,206 
•576 
11,670 
13,622 


682,797 


Under $5,000 


371,257 


$5,000 under $10,000 


■12,351 


$10 000 under $15 000 


6.184 


$15 000 under $20 000 


23.786 


$20 000 under $25 000 


6.092 


$25 000 under $30 000 


16.692 


$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75.000 


8.931 
18.190 
26.215 


$75,000 under $100.000 

$1 00 000 under $200 000 


17.940 
54.850 


$200,000 or more 

Joint returns 
Total 


121.309 
529,899 


Under $6,000 

$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 $40,000 
$40,000 under $50,000 
$50,000 under $75 000 


298.831 

•516 

6.184 

••8.350 

••22.136 

12.816 
19.655 


$75 000 under $1 00 000 


16.041 


$100,000 under $200.000 


40.781 


$200,000 or more 

Nonioint returns 


104.691 
152,898 


Under $5 000 


72.426 


$5,000 under $10 000 


•11.835 


$10,000 under $15.000 


— 


$15,000 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 


■■20.528 

••3.488 

•5,376 
•6.560 


$75,000 under $100 000 


•1.899 


$100,000 under $200 000 


14.069 


$200,000 or more 


16.719 



* Eslimate should be used with caution because ol the small number of sample returns on wtiich it is based 

* 'Data combined to avoid disclosure of mtormalion for specific taxpayers. 
NOTE Detail may nol add lo lotal because of rounding 



Individual Returns/1986 



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b o o 

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87 



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mcoo(o i^moi^co m oi at ^ m oiooioo cvjco^oiwin 

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p- CD in h- CO in O) m to oi o n oi (o lo m in cd (n to ^ en c\j o ^. 

<D ^ in" (O o in ri ^" to r-" cm' co" iri co ^' iri to' rC ^" 'a-' <m' o en' o' co" 

tnf^ocn oiininp^>- cnoiini^oi oicMr-ior^ mcvj'-'-tDO) 

coin--cn en^T'-r^csj oioincvj"- omcn'-m a <n •- tn n to 

to co" ■^' to a> CM o (O* en* r-" ^" en" co" a> u^ tt en a> co" co cnj c ' 

'-'-cncMcnevj cmt- cy — >- >■ 



p) oCMcooco cn'-.-'-tD mootor-o oi'-encD-a- ino)tO'--^-i- 

(M r^cD'-oo ^oeocMTT oooocn^i- cvjT-inTfoi cninoocncor- 

o N. ^. c\j o !-_ in in CO CO rn co r^_ en >^_ ■^_ oi en ■^ c\j •-_ c\j oi en m co en 

«j --" en n" T-" co" cy ^" T-' t^ o cr>" en en o ai -^ cy ^' n-" cm" cm" V cm" ai co" co* 

o o^oi^-in ^^CMincn cjimcncnin f— ^(^--cn T-cMCMCDttn 

p, incMotocy Tr-a-mcom inocMCom ocDcocoeo meoocD'-r-- 

(» rr t!? 5 ?? ^ t "^ ti ^ *£ Q "^ 5" zz ?e ^ *" P o> '- f^ en" co" <£> 3-" -f 



e^ 



CM ' 



icn^^r coi-cocno 



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CM cn 



(M CM r— _ to -*_ -^^ --_ --_ o r-. ^^ o r^_ m co_ f^__ cm r*. cn r- ^^ <j) to to r^ r- to 

co' oi iri o) iri ■^' ^* to" iri cn co" m" m" to" o" o iri iri t^" -** r-" ^' p-" in" cm" m" 

incni^in^ CMtootDto coootjimco encnmco'- cocJ>'-'-^o 

cn in_ f^_ CO '3-_ to o. ^-. to '-^^ ^_ to m "a-^ co_ o_ en cn »- cm in r^ (3> cn m — 

' h-" to oi tn tri -t iri cn" iri iri o" ^ cn" r^" "a-" ^" tn" cvj" iri cm" 
cjiaat^r^ojin ^'-c\j'- i- ^ 






cncpcocooi T-incnh-p cvjincocnco tpp'3-oop '-'-r^'-cnf*- 

Oi-^r>^cb (Dco^CMcn ^^rxcbtb aJoioiebCM cor-'-cjiri's 

1- ^1-^ ^ T- r- ■•- T- ^1-1-cMCM cMCNjcnmcn-^ 



-orr incMr-r-cn cn^ 



in^-CM •-co^'-to ^cpf^cnmo 



^ o ■- CM in t- 



r-tocDOtn oj'-'-'a-cn toinincor- 



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^ 7- CO T- -IT 

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t cn ^ h- 



T-cocnina) r-otor^to tooo 

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cn o cn 

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T-i-'-CMCM cmcmcmcmcm coencnencn m -v -^ -v -v tn 



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Cnojiuooo iutu00(u <u<u(D<siu ojiDajajii) Qooojom 

a yyyyy yyyyy yyyyy yyyyy yyyyyy 

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aciQ.c2.D. Q.Q.ciaQ. Q.Q.a.cxQ. aaao-Q. ci.Q.aa.Q.Q. 

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< ,-,-,- ^ ^^^cycvj cMCvjCMCMCM cncncocnco co^n^^m 



88 



Individual Returns/1986 



I CO to CT> I m I r- | i 

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Individual Returns/1 986 



89 



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to to to (O (O to 



Section 4 



High Income Returns: 
Taxable and Nontaxable* 



Each year, a small number of 
income tax returns which report 
$200,000 or more do 
liability. Although 
only a tiny fraction 
returns with 
returns), 
interest. 



not show any 
such returns 
of all Federal 



individual 
income of 
income tax 
represent 
income tax 
high incomes (fewer than 1 in 500 
they generate a great deal of 
Attention 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 nontaxability 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, 1979-1985 have been published 
previously [4], 

This Section contains the available high- 
income tax return data for 1986, with emphasis 
on high-income returns which are nontaxable. 
At the end of the text but preceding the tables 
are two appendices which include summaries 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 deductions as 



compared with tax credits, and reviews certain 
limitations in the data underlying this Section. 
This Section includes twelve tables with data 
representing 1986 income tax returns, mainly 
those with incomes of $200,000 or more under 
one or more different concepts of income. Most 
of the data are shown for taxable and non- 
taxable 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, 
for all returns and for high-income returns 
(Tables 11 and 12). 

In addition to the data on high-income re- 
turns, the tables distribute all 1986 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 distributions of 
returns by their effective tax rates include 



*Allen H. Lerman, of the Office of Tax Analysis, U.S. Treasury 
Department, designed the tables and prepared the text for this 
Section. Robert Kalish was responsible for production and 
table review. 



95 



96 



Individual Returns/1986 



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 
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. 



Numbers of High-Income Tax Returns 

For 1986, the number of tax returns with 
incomes of at least $200,000 ranged from 356,932 
to 546,807, depending on the income concept. 
These numbers represent from 0.35 percent to 
0.53 percent of all tax returns filed. 

Nontaxable High-Income Returns 

For 1986, there were 529,460 income tax 
returns with expanded income (which is deemed 
to be a better definition of income than AG I) 
of $200,000 or more. Of these, 595 or 0.112 
percent, had no U.S. income tax liability, and 
379, or 0.072 percent, showed no worldwide 
income tax liability. 

Of the 374,363 tax returns for 1986 with AGI 
of $200,000 or more, 659 or 0.176 percent, 
reported no U.S. income tax, and 437, or 0.117 
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., High Income Tax Returns: 
1974 and 1975, A Report on High Income 
Taxpayers Emphasizing Tax Returns wifR 
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. 

U.S. Department of the Treasury, Internal 
Revenue Service, Statistics of Income- 
Individual Income Tax Returns , reports for 
19//, 1978, 1979, 1980, 1981, 1982, and 

1985. (For 1977 and 1978, only the actual 
numbers of nontaxable, high-AGI returns 
have been published.) 

Lerman, Allen H., "High Income Tax Returns, 
1983", Statistics of Income Bulletin , Spring 

1986, Volume 5, Number 4, pp. 31-61. 

Lerman, Allen H. , "High Income Returns, for 
1984", Statistics of Income Bulletin , 
Spring 1987, Volume 6, Number 4, pp. 1-29. 

APPENDIX A 

INCOME CONCEPTS: A PRIMER 

This Appendix contains an explanation of the 
differences between the two major and two minor 
concepts of income which are used in this 
Section and an outline of how the various 
concepts differ from the ideal economic concept 
of income. The two major conceptual 
differences between the income measures are 
detailed, and the exact relationships between 
the various concepts are defined. 

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 $25,000 and saved $2,000, 
economists would say the family had an income 
of $27,000. Similarly, if the family spent 
$25,000 but owned an asset such as an automobile 
that decreased in value by $1,000, economists 
would Sciy that the family had an income of only 
$24,000. A brief examination of the 
differences between income as defined by 
economists, often called economic income, and 
the adjusted gross income (AGI) concept, 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 has never 
been 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 1986, AGI 
excludes certain types of income, such as 



Individual Returns/1986 



97 



interest from tax-exempt State and local 
Government bonds, most social security 
benefits, imputed rent on owner-occupied 
housing, the value of many employee fringe 



of net realized 
Also, while not 
income from other 
a later year, or 
tax purposes. 



benefits and a portion 
long-term capital gains, 
strictly excluded from AG I, 
activities is deferred to 
indefinitely, for income 
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 60 percent of realized 
long-term capital gains that was excluded for 
1986 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 taxpe^yer "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 the active operation of a trade or 
business), 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 1986, only 50 
percent of realized, net long-term capital 
losses me^y 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 1986 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), 
pc(yments to self-employed retirement (Keogh) 
and Individual Retirement Arrangement (IRA) 
pension savings plans, the excluded portion of 
unemployment insurance benefits, some social 
security benefits, 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 
preferences 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 
1986 tax returns, several major sources of 
income for high-income taxpayers were still 
omitted: 



Interest on tax-exempt 
Government bonds; 



State and local 



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 
exceed 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 mdiy be correspondingly 



98 



Individual Returns/1986 



higher, but in the meantime, the taxpayer has 
had 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 mc^y 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" 
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 discussion of 
this concept. 

Because income sources not identifiable from 
tax return data are 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 
mc^y have been understated, and tax as a percent- 
age of income (i.e., the effective tax rate) mc^y 
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 taxpe^yer borrowed funds to pur- 
chase securities, net income would be under- 
stated if the taxpa(yer deducted all interest 
patyments 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 is taken into 
account in the calculation of the itemized 
deduction for interest; other investment 
expenses such as management fees are included 
in the miscellaneous category of itemized 
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 al 1 owed 
as a deduction in the computation of a broader 
measure of income. Investment interest expenses 
which do exceed investment income are not 
deductible in calculating the broader income 
measure. One consequence of this definition is 
that investment expenses can never turn 
positive investment income into investment 
losses. Generally, 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 
losses. This arbitrary procedure has been 
selected because, especially with the omission 
of accrued capital gains from measured income, 
allowing all investment 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 
1986, then only that portion is considered to 
be investment income. A similar adjustment is 



Individual Returns/1986 



99 



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 1986 
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 
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 earl ier 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 [AlO]: 

Expanded income 

= Adjusted gross income + preferences 
- investment interest 

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 
interest 
or = Expanded income - preferences 



investment 



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 1986, 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 



100 



Individual Returns/1986 



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 
which is likely to have more nearly 
unique financial and income character- 
istics 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 deductions. 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 taxpe^yers. 



[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 [A5]. 

[AlO] The borderline between excess and non- 
excess investment interest depends on the 
income items actually included under each 
income concept. Hence, the size of 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 burdens. Two different 
treatments of the foreign tax credit are 
explained: as a tax on income; or as an item of 
tax preference. The concept of an implicit tax 
on tax preference income is discussed. The 
Appendix includes an outline of the methodology 
used in the tabulations of 1986 tax return data 
to equate the importance of tax credits with 
exclusions and deductions from the income base 
subject to tax. 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 worldwide 
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 mc^y often be reduced 
dollar-for-dollar by the amount of foreign 
income tax 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 pe^yments. Where taxpe^yers 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 report that 



Individual Returns/1986 



101 



large shares of their income are from non-U. S. 
sources and that substantial amounts of foreign 
income taxes have been paid on that income. 
Thus, it does not seem appropriate to classify 
such taxpc^yers 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 are 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 
credits as shown on U.S. income tax returns are 
used 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 
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. 

The tables redefining tax liability to 
include the foreign tax credit attempt to 
present an approximation of the true worldwide 
income tax burden on worldwide income. For the 
vast majority of taxpc^yers--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 pe^ying U.S. income tax certainly 
would be different if U.S. nontaxabil ity were 
the result of the person's living and working 
abroad and paying substantial amounts of foreign 
taxes than if all income were from U.S. sources 
and the person paid no income tax either to the 
U.S. Government or to any other government. 

In order to be consistent with other SOI 
tabulations, all tables showing nontaxabil ity 
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 wa^y used for tax administra- 
tion purposes: U.S. income tax liability after 
subtracting 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. 
Tables 2, 4, 6, 8, 10, and 12 include foreign 
tax credits as part of the individual's income 
tax liability. 



Impl icit 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. 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 rate 
on taxable bonds with equivalent risk and 
maturity. 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 pe^ying an "implicit tax" which is 
equal to the spread between the interest rates 
on the tax-free bond and the equivalent taxable 
bond multiplied by the face value of the bonds. 

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 pe^yer 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 



102 



Individual Returns/1986 



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. 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 
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 Data 

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 are 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 such excluded income or the foreign tax 
pc^yments on it. 



Individual Returns/1986 



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 of Income under alternative concepts 



Size of 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 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 $100,000 

$100,000 under $200,000 

$200,000 or more 

Returns Willi 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 

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 



93,182,451 

8,023,050 

1,310,209 

529.460 

92.919,217 

8,223,483 

1,355,663 

546,807 



93,837,743 

7,774,438 

1 ,076,057 

356.932 

85.371.092 

75.530.045 

8.004.180 

1,308,002 

528.865 

75.273.957 

8.199.321 

1 .352.094 

545,720 

76,176.780 

7.763,169 

1,074,571 

356,572 



17,652,406 

18,870 

2,207 

595 

17,645,260 

24,162 

3,569 

1,087 

1 7,660,963 

11,269 

1,486 

360 



93,005,777 

548,385 

22,856 

3,595 

92,919.217 

632.794 

24.863 

3.739 



75.358.944 

541.326 

22.500 

3.408 

75,273,957 

624.418 

24.256 

3.547 



17.646,833 

7,059 

356 

187 

17,645,260 

8.376 

607 

192 



175,900 

7,451,743 

339,411 

7.547 



7.590.689 

375.61 1 

8.301 

254.623 
7.719.978 



170.629 

7.440.730 

339.141 

7.547 



7.574,903 

374,915 

8,229 

248,665 
7,709.382 



5,271 

11.013 

•270 



15.786 
696 

■72 



5.958 
10,596 



1,115,593 

602 

22,758 

942,523 

149,710 



955.189 
160.404 

2.074 

54,012 

1 ,059.507 



•448 

21,991 

941,030 

149.694 



952.923 
160.240 



1.685 

53.362 

1.058,116 



154 

767 

1,493 

•16 



2,266 
164 

389 

650 

1,391 



374,363 

172 

164 

5,419 

368.608 



433 

448 

16.550 

356.932 



•24 

133 

5,331 

368,216 



252 

425 

16,455 

356,572 



148 
31 
88 

392 



181 
23 
95 

360 



•Estimate sfiould tie used with caution tiecause ot ttte small numtier of sample returns on whicti it is based 

1 Returns with total income lax includes returns wilfi income lax wfiich is totally offset by the earned income credit. 



104 



Individual Returns/1986 



Table 2— Returns With and Without Modified Total Income Tax: 
Under Alternative Concepts' 

(All figures are estimales based on samples) 



Number of Returns Classified by Size of Income 



Size of income under alternatrve concepts 



Size of adjusted gross income 



Under 
$50,000 



S50.000 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 ol 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 

Returns 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 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 

Returns 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 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 



93,182.451 

8,023.050 

1.310.209 

529.460 

92.919.217 

8,223.483 

1,355.663 

546.807 

93,837.743 

7,774,438 

1,076,057 

356,932 

85,387,156 

75.545,886 

8.004,180 

1 .308,009 

529,081 

75,289,798 

8,199,321 

1.352,095 

545,942 

76.192,621 

7,763,169 

1.074,584 

356,782 



17.636.565 

18.870 

2,200 

379 

17.629,419 

24,162 

3.568 

865 

17,645.122 

11,269 

1,473 

150 



93,580,613 

93.005,777 

548,385 

22,856 

3.595 

92.919,217 

632,794 

24,863 

3,739 



75,374.785 

541.326 

22.500 

3,408 

75,289,798 

624,418 

24.256 

3.547 

75,942.019 



17,630.992 

7,059 

356 

187 

17,629,419 

8.376 

607 

192 



7.974.601 

175,900 

7,451,743 

339,411 

7.547 



7.590.689 

375.611 

8.301 

254.623 
7.719,978 



7,958,047 

1 70,629 

7,440,730 

339,141 

7,547 



7,574,903 

374,915 

8,229 

248,665 
7,709,382 



5,271 

11.013 

•270 



15,786 
696 
■72 



5,958 
10,596 



1,115.593 

602 

22,758 

942,523 

149.710 



955,189 
1 60.404 

2.074 

54.012 

1 ,059,507 



•448 

21,991 

941,031 

149,694 



952.924 
160.240 

1,685 

53.362 

1.058.117 



154 

767 

1,492 



2,265 
164 

389 

650 

1,390 



172 

164 

5,419 

368.608 



374.363 

433 

448 

16,550 

356,932 

373,926 

•24 

133 

5.337 

368,432 



373.926 

252 

425 

16.467 

356.782 

437 

148 
31 
82 

176 



181 
23 
83 

150 



* Estimate stiould be used wiiri caution tiecause ot trie small numtier o! sample relurns on wtiicti it is based 

1 Relurns wiiri modified lolal income lait includes returns wilh income tax whicti is totally offset by ttie earned income credit 



Individual Returns/1986 



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 



Adjusted gross income 



Number of 
returns 



Percent 
of total 



Cumulative 
percent 
of total 



Expanded income 



Numtier of 
returns 



Percent 
of total 



Cumulative 
percent 
01 totai 



Adjusted gross income plus 
excluded tax preferences 



Numtjer of 
returns 



Percent 
of total 



Cumulative 
percent 
of total 



Adjusted gross income less 
investment interest 



NumlMr of 
returns 



Percent 
of total 



Cumulative 
percent 
of total 



(5) 



Total 

Returns witfiout total income tax . 
Returns with total income tax 

Total 



Ratio of taxable income to alternative income 

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 . 



374,363 

659 



373.704 



187 
197 
585 
889 

1.355 
1.425 
10,460 
3.795 
6.035 

17,857 

41,292 

74,611 

214,927 



100.0 

0.2 




1 
1 
02 
0,2 

04 
04 
2,8 
1,0 
16 

4.8 
11,0 
20.0 
575 




0,1 
01 
0,3 
0,5 

0.9 
1,3 
4,1 
5,1 
6.7 

11,5 
22,5 
425 
1000 



529,460 

595 



126 
224 
254 
751 
705 

2.427 

6.048 

32.715 

81 .575 

101.383 

65.380 
64.438 
75.454 
97.385 



100.0 

1 









0,1 

0,1 

0.5 

11 

62 

15,4 

19,2 

12,4 
12,2 
14,3 
18,4 




0.1 
0.1 
0,3 
04 

08 

2,0 

8,2 

23,6 

42,8 

55,1 
67,3 
81,6 
100,0 



546,807 

1,087 



177 

302 

546 

1.486 

2.115 

5.097 

9.304 

42.454 

94.660 

86.779 

67.510 
67.686 
76.614 
90.990 



100.0 

02 





1 
01 
03 
04 

0,9 

1 7 
7.8 

173 
15,9 

12 4 
12,4 
14,0 
16,7 





1 
02 
0,5 
08 

1.8 

3,5 

11.3 

28,6 

445 

56,9 
69,3 
833 
1000 



356,932 

360 



47 
138 

47 
168 
334 

551 

762 

9.731 

2.362 

4.326 

12.219 

32.906 

64.786 

228.195 



100.0 

1 



02 
0,2 
27 

0,7 
12 

3,4 

9,2 

18,2 

64,0 




0,1 
0,1 
0,1 
0,2 

0,4 
0,6 
3,3 
4.0 
52 

8,6 

17,8 

36.0 

100,0 



■ Estimate snouid be used wilti caution t^ecause of tfie smaJI numtjer of sample returns on wtircfi it is based 

( } Less than 0,05 percent, 

NOTE Detail may not add to total tjecause 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 Aiiernaiive 

(All figures are estimates based on samples) 



Specified item 



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 

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 



Numtwr of 
returns 



(1) 



374,363 

437 



82 
182 
194 
579 
885 

1.350 
1.419 
10,456 
3.791 
6.028 

17.857 

41.272 

74.636 

215.195 



Percent 
of total 



100.0 

0.1 






0.1 
0,2 
0,2 

0.4 
0.4 
28 

1.0 
1,6 

4,8 
11.0 
20.0 
57,6 



Cumulative 
percent 
of total 




1 
0,1 
03 
0,5 

0,9 
1,3 
4 1 
5,1 
67 

11.5 
22.5 
424 

100,0 



Expanded income 



Numtjer of 
returns 



529,460 

379 

529,081 

116 
219 
247 
747 
703 

2.424 

6.022 

32.697 

81.576 

101.410 

65.396 

64.446 

71.994 

101.084 



•Estimate should be used with caution because of the small number of sample returns on which .1 is based 

( ) Less than 05 percent 

NOTE: Detail may not add to total because o( rounding 



Percent 
of total 



100.0 

1 

999 







01 

1 

0.5 

1,1 

6.2 

15,4 

19,2 

124 
12.2 

136 
19 1 



Cumulative 
percent 
of total 




01 
0.1 
0.3 
0.4 

0,8 

2,0 

8,2 

23,6 

427 

55 1 
673 
80 9 
1000 



Adjusted gross income plus 
excluded tax preferences 



Number of 
returns 



546,807 

865 



169 

297 

541 

1,483 

2,110 

5.089 

9.289 

42.427 

94.677 

86.798 

67.534 
67.687 
73.164 
94.677 



Percent 
of total 



100.0 

0,2 




1 
0.1 
0,3 
0,4 

0,9 

1,7 

7,8 

17,3 

15,9 

12 4 
124 
13,4 
17,3 



Cumulative 
percent 
of total 



100 


01 
02 
05 
08 

1,8 

35 

112 

286 

445 

56,9 

693 

82 7 

100 



Adjusted gross income less 
investment interest 



Number of 
returns 



356,932 

150 



39 
132 

43 
163 
330 

544 

760 

9,722 

2.362 

4.314 

12.213 

32.873 

64,809 

228,478 



Percent 
of total 



100.0 





0,2 
0.2 
2.7 
0.7 
12 

3.4 

9,2 

182 

64,0 



Cumulative 
percent 
of total 







0,1 

0,1 

0,2 

04 
06 
3,3 
4,0 
5,2 

86 

17,8 

360 

100,0 



106 



Individual Returns/1986 



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 ttiousands of dollars) 



Returns wilfi adfusted gross income $200,000 or more 



Number of 
returns 



Returns with 
total income tax 



Number of 
returns 



Returns without 
total Income tax 



Number of 
returns 



Returns wilh expanded income $200,000 or more 



Number of 
returns 



Returns with 
lota! income tax 



Number ol 
returns 



Returns without 
total Income tax 



Number of 
returns 



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 benefits 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 gams 
Dividend exclusion 
Alternative tvfinimum Tax preferences 
excluded from AGI 

Adjusted gross income 
Footnote(s) at end ot table 



76.320 
37,139 



5.358 
25.743 



191.695 
228,092 



60.000 
41,611 



116.871 
164.461 



303.789 
30.066 



47.308 
28,767 

368,875 
304,145 



73,835 
112,305 

30,487 
2,603 

58,758 
5.682 

1 73,704 

16.107 

37,765 

779 

60.875 

2.236 

79,408 

11,703 

374.363 

274.270 

49.542 

240.625 

38.400 

374,362 

280,633 
280,633 



349,630 
289.667 
296.761 

191,281 
374,363 



7,301.103 
1.582.176 



361.646 
1,210,981 



15,332,885 
16,067,482 



12,128,347 
2,658,103 



20,380.331 
11.719,128 



70,863,931 
66,573 



753.484 
332,545 

14.724,726 
17.570,444 

1,297,868 

3.092.209 
3.493,711 

2.531.238 
37,044 

1 ,720,028 
174,691 

948.269 
39.410 
27,339 
36,994 

364.899 

5.706 

1,803,013 

1 ,055,352 

191,955,175 

2,879,023 

439.920 

740,438 

948.562 

286.748.275 

6,039.643 
6,039,643 



103,944,930 

99,777,409 

50,288 

4.117,233 
189,076,152 



76.197 
37,007 



5,350 
25,676 



191,363 
227,691 



59,900 
41,430 



116,706 
164,143 



303,439 
30.009 



47,225 
28,685 

368,254 
303.673 

54.329 

73,701 
112,050 

30,405 
2,594 

58,690 
5,665 

173,546 

16,091 

37,701 

t 

60,808 

2,231 

79,263 

1 1 ,565 

373,704 

273,955 

49,479 

240,457 

38,384 

373,704 

280,096 
280,096 



349.088 
289.345 
296.338 

191.001 
373,704 



7.285,834 
1.559,552 



361 ,480 
1,200,088 



15,257,460 
15,965,608 



12,111,056 
2,615,276 



20,332,976 

11,619,644 

70.795,752 
66.429 

748,264 
325,437 

14.551.412 
17,478,605 

1,291,580 

3,076.851 
3.474,836 

2.525,146 
36,504 

1,710.846 
171.727 

946.148 
39,359 
27,298 

t 

364.530 

5,693 

1.786,252 

1 .030.629 

191.567,092 

2.874,819 

438,493 

739,987 

948,194 

286,509,060 

5,828,531 
5,828.531 



103,871,129 

99,708,357 

50,216 

4,112.556 
188,692,273 



123 
132 



332 

401 



100 
181 



165 
318 

350 
57 

83 
82 

621 
472 



134 
255 

82 
9 

68 

17 

158 

16 

64 

t 



5 
145 
138 
659 
315 
63 

168 

16 

658 

537 
537 



542 
322 
423 

280 
659 



15,269 
22,625 



166 
10,893 



75,426 
101,874 



17,292 
42,827 



47,355 
99,484 

68,179 
145 

5,220 
6,108 

173,314 
91 ,839 



15.357 
18.875 



6.092 
541 

9.182 
2,964 

2,121 

50 

41 

t 

370 

12 

16,762 

24,723 

388,083 

4,204 

1,427 

452 

367 

239.215 

211,112 
211,112 



73,802 

69,052 

72 

4,677 
383,879 



109,389 
53,422 



7.792 
31,434 



259.434 
300,320 



69.583 
56,853 



157.601 
219,479 

458.667 
29,908 

64.687 
36,745 

522,022 
429,888 



102,366 
153,068 

37,349 
3,925 

77,110 
8,049 

239,320 

18,374 

46.901 

1.079 

108,908 

4,582 
102.759 

17,157 
529,459 
371,558 

65,263 

329,867 

47.324 

529.460 

390.204 
390.456 



504,979 
444,659 
418,462 

251.320 
529.459 



8,254,526 
2,125,244 

382,716 
1,498,713 



16,894,505 
20,638,252 



12,503.679 
3,542,512 



21,207,205 
16.077.353 

85,146.504 
65.843 

994,378 
444,585 

17.291,703 
19,284.000 



3.526.906 
4.423,656 

2,650.811 
50.439 

1.952,772 
220,512 

1,056,896 
40,502 
30,542 
39,742 

610.473 

11.741 

1,967,926 

1,977,156 

214,185,950 

3,476,015 

507,551 

997,020 

1,095,601 

329.768.377 

6,410.103 
6.621,792 



125,680.234 

120,652,885 

70,584 

4,956,765 
210,709,935 



109,309 
53,307 



7,787 
31,376 



259,172 
300,000 



69,506 
56,644 



157,498 
219,147 

458,273 
29,860 

64,611 
36,691 

521,474 
429.515 



102.251 
152,807 

37,289 
3,918 

77,070 
8,038 

239,202 

18,366 

46,859 

1.070 

108.875 

4,579 
102.629 

16,929 
528,864 
371,303 

65.221 

329.744 

47.316 

528.865 

389.866 
390.117 



504.478 
444.282 
418.140 

251.082 
528,864 



8,241.543 
2,096.608 



382,709 
1,482,741 



16,806.915 
20,413,778 



12.490.658 
3,488,308 



21,163,449 
15.855.422 

84.953,239 
65.722 

982.863 
442,282 

17,218,692 
19.233.375 



3.510,759 
4.401.548 

2,644.889 
48,655 

1 .947.322 
218.730 

1 .054.370 
40,496 
30,527 
37,341 

610,276 

1 1 ,734 

1,955,329 

1,859,895 

214,059,010 

3.473,095 

506.752 

996,686 

1 ,095,453 

329.411,581 

6,377,707 
6,587.438 



125.413,103 

120,395.183 

70.530 

4.947,391 
210,585,915 



5 
58 



262 
320 



77 
209 



103 
332 

394 
48 

76 
54 

548 
373 



115 
261 



60 

7 



40 
11 



42 
•9 



3 
130 
228 
595 
255 
42 

123 

8 

595 

338 
339 



501 
377 
322 

238 
595 



Individual Returns/1986 



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 eslimales 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 



Number of 
returns 



Returns wittfout 
total income tax 



Numljer of 
returns 



Returns with expanded income $200,000 or more 



Numtier of 
returns 



Returns with 
total income tax 



Numt)er of 
returns 



Returns without 
total income tax 



Number of 
returns 



(1) 



(2) 



(5) 



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 ol 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 belore credits 

Income tax after credits 

Total income tax 



366.543 
366.543 
357.831 



309.699 
237.244 



8.733 

463 

366.307 

317.879 

366.420 

374.363 

1.904 

372.553 
372.459 
372.460 

113.729 
372.487 

208.114 
140.900 
105.258 
37.585 
57.310 
53.984 
32 
72.561 



372.487 
371 .699 
373.704 



41.284.500 
41.284.500 
12.869.807 



10.844.811 
3.436.777 



243.848 

36.130 

14.379.254 

2.910.650 

39.460.798 

1.295.284 

341 .436 

148.591.130 
147.302.326 
67.305.613 

584.431 
66.964.043 

1.137,270 

18.337 

1.118,933 

263.397 

576.677 

500.608 

55 

3.336.837 



147.901.912 
145.574.149 
152.378,323 



365.960 
365,960 
357.320 



309.132 
236.854 



61.301 

8.705 

437 

365.752 

317.430 

365.837 

373,704 

1,475 

372,300 
372,229 
372,229 

113,706 
372,257 

207,884 
140,862 
105,029 
37,363 
57,302 
53.876 
32 
72.561 



372.257 
371.699 
373.704 



40.922,832 
40.922.832 
12.846.615 



10.558.983 
3.410.944 



1.319.508 

240.913 

22.355 

14.360.589 

2.893.377 

39.101,251 

1,293,026 

236,564 

148.465.870 
147.177.879 
67.247.120 

584.309 
66.904.884 

1.078.111 

18.331 

1 .059.780 

204.284 

576.638 

499.387 

55 

3.336.837 



147.775.354 
145.574.149 
152.378.323 



583 
583 
511 



567 
390 



264 

28 

26 

555 

449 

583 

659 



253 
230 
231 

23 

230 

230 

38 

229 

222 



361.668 

361.668 

23.193 



285.828 
25.833 



2.935 
13,775 
18,665 
17,273 
359,547 

2,258 

104,872 

125,260 
124,447 
58,493 

121 
59,159 

59,159 

6 

59.153 

59.114 

39 

1.222 



126.558 



509.658 
509.657 
496.562 



324.917 
320.434 



53,363 

17,115 

1,204 

508,913 

444,441 

508,813 

529,460 

7,005 

523,099 
522,455 
522,455 

180,952 
522,615 

259,790 
183,847 
120,762 
37,585 
69,836 
66,995 
33 
158,903 

528,865 



522.615 
521 .244 
528.865 



1.832.601 



45.253.798 
38.632.006 
13.774.720 



5.148.536 
4.062.061 



348.300 

49.141 

16.046.277 

3,265.032 

42.940.799 

1.823.517 

1.217,762 

167,088,516 
165,287,912 
73,887,396 

846,754 
73.392.074 

1.190.025 

23.045 

1.166.979 

263.257 

606.246 

543.320 

56 

4.808.841 



166.062.680 
163.593.662 
173.705.321 



509.266 
509.265 
496.237 



324.608 
320.159 



17.090 

1.185 

508.555 

444.137 

508.421 

528.865 

6.638 

522,806 
522,227 
522,227 

180,922 
522.386 

259.561 
183.812 
120.533 
37,369 
69,823 
66,896 
33 
158.903 



522.386 
521.244 
528,865 



45.116.603 
38.529.165 
13.758.827 



5.099.823 
4.043.503 



1,056.319 

345.555 

36.450 

16.034.634 

3.253.876 

42.805.059 

1.821.473 

1.077.220 

166.962.986 

165.163.329 

73.828.871 

846.468 
73.333.037 

1.130.987 

23.041 

1,107,946 

204,393 

606,077 

539,983 

56 

4,808,841 



165,936,320 
163,593,662 
173,705,321 



392 
392 
325 



309 
275 



25 

19 

358 

304 

392 



293 
228 
228 

30 
229 

229 
35 
229 
216 
•13 



(12) 



137,195 

102,841 

15.893 



83.067 



48.713 
18,557 



2.744 
12.691 
11.643 
11.156 
135.741 

2.044 

140.542 

125.530 
124.583 
58.525 

287 
59.038 

59.038 

4 

59,034 

58.864 

•169 

3.337 



■ Estimate should be used with caution tjecause ol the small numtjer ol sample returns on which it is leased 

tOala deleted to avoid disclosure ol information lor sjaecific taxpayers Deleted data are irxrluded in the appropnate totals 

NOTE Detail may not add to total because of rounding 



108 



Individual Returns/1986 



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 liguces are estimates based on samp 


es— money amounts are 


in thousan 


ds of dollars) 






















Returns witti adjusted gross income $200,000 


or more 




Returns with expanded income $200,000 or more 


Hem 


Toiai 


Returns witti modified 
total income tax 


Returns without 

modified 
total income tax 


Total 


Returns with modified 
total mcome tax 


Returns without 

modified 
total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11 


(2| 


(3) 


(4) 


15) 


(6) 


(7) 


(8) 


(91 


(10) 


(11) 


(12) 


Salaries and wages 


285,309 


67,764,877 


285.005 


67,703,477 


304 


61,400 


382,291 


74,734,249 


382,015 


74.682.775 


276 


51.474 


Business or profession: 


























Net income 


76.320 


7,301,103 


76.226 


7,290,276 


94 


10,827 


109,389 


8,254.526 


109,336 


8.245.818 


53 


8.708 


Net loss 


37,139 


1,582,176 


37.020 


1 ,560,705 


119 


21,471 


53,422 


2,125.244 


53,320 


2,097.761 


102 


27.482 


Farm 
Net income 


5.358 


361 ,646 


5,351 


361 ,483 


7 


163 


7.792 


382.716 


7,788 


382,712 


4 


4 


Net loss 


25.743 


1,210,981 


25,691 


1,201,203 


52 


9.779 


31.434 


1,498.713 


31,391 


1,483,856 


43 


14.857 


Partnership net income excluding 


























Section 179 property deduction 


























Total net income 


191.695 


15.332,885 


191,421 


15,283,908 


274 


48.977 


259.434 


16.894.505 


259,226 


16,833,237 


208 


61.268 


Total net loss 


228.092 


16,067,482 


227,781 


15,972.561 


311 


94.921 


300,320 


20.638.252 


300,085 


20,420,621 


235 


217.631 


Small Business Corporation net income 


























excluding Section 1 79 


























property deduction 


























Total net income 


60.000 


12.128.347 


59.906 


12.111.551 


94 


16,796 


69 583 


1 2 503 679 


69 510 


1 2 490 807 


73 


12 871 


Total net loss 


41,611 


2,658,103 


41.453 


2.618.437 


158 


39!666 


56!853 


3!542!512 


56!665 


3!49l!420 


188 


5l!092 


Partnersriip and S Corporation 


























net income after Section 1 79 


























properly deduction 


























Net income 


116,871 


20,380,331 


116.745 


20.357.280 


126 


23.051 


157,601 


21.207.205 


157,533 


21,187,426 


68 


19.779 


Net loss 


164,461 


11,719.128 


164,220 


11.627,137 


241 


91.991 


219.479 


16.077.353 


219,222 


15,862,899 


257 


214,454 


Sales of capital assets 


























Net gam 


303,789 


70.863.931 


303,536 


70.824.145 


253 


39.786 


458.667 


85.146.504 


458,368 


84,981.628 


299 


164,876 


Net loss 


30,066 


66.573 


30,054 


66.546 


12 


28 


29.908 


65.843 


29,902 


65.830 


6 


13 


Sales of properly otfier than capital assets 


























Net gain 


47.308 


753.484 


47,237 


749.039 


71 


4.445 


64.687 


994.378 


64,623 


983.638 


64 


10,739 


Net loss 


28.767 


332.545 


28,700 


326,566 


67 


5.979 


36.745 


444.585 


36,706 


442,411 


39 


2,174 


Interest received 


368.875 


14.724,726 


368.452 


14.557.967 


423 


166.759 


522.022 


17.291.703 


521 ,666 


17.224.888 


356 


66,814 


Dividends in adjusted gross income 


304.145 


17,570,444 


303,835 


17.507,333 


310 


63.111 


429.888 


19.284.000 


429,672 


19.262.009 


216 


21,991 


Pensions and annuities in adjusted 


























gross income 


54.417 


1,297,868 


54,346 


1,292,074 


71 


5.794 


96.042 


1 .837.687 


96.001 


1.836.061 


41 


1.626 


Rent: 
Net income 


73.835 


3,092.209 


73,732 


3,082,316 


103 


9.893 


102.366 


3.526.906 


102.281 


3.516,169 


85 


10,738 


Net loss 


112,305 


3,493,711 


112,149 


3,478,122 


156 


15.590 


153.068 


4.423.656 


152.904 


4.404.822 


164 


18,834 


Royally 


























Net income 


30,487 


2,531,238 


30,417 


2,526,514 


70 


4,724 


37.349 


2,650,811 


37.300 


2.646.257 


49 


4,554 


Net loss 


2,603 


37,044 


2.596 


36.509 


7 


535 


3.925 


50,439 


3.920 


48.660 


5 


1,779 


Estate or trust 


























Net income 


58.758 


1.720.028 


58.699 


1.714,934 


59 


5.094 


77.110 


1,952.772 


77,079 


1.951.411 


31 


1,361 


Net loss 


5.682 


174,691 


5,668 


172,075 


14 


2.616 


8,049 


220.512 


8,041 


219.078 


8 


1,434 


State income tax refunds 


173.704 


948,269 


173.587 


946,327 


117 


1.943 


239,320 


1.056,896 


239,241 


1.054.547 


79 


2.349 


Windfall profit tax refunds 


16.107 


39,410 


16.093 


39.360 


14 


50 


18,374 


40,502 


18,368 


40.497 


6 


5 


Windfall profit tax wilfifield 


37.765 


27.339 


37.711 


27.299 


54 


40 


46,901 


30,542 


46,869 


30.528 


32 


14 


Alimony received 


779 


36.994 


t 


t 


t 


t 


1,079 


39,742 


1,071 


37.342 


•8 


•2,400 


Social security benefits in adjusted 


























gross income 


60.875 


364,899 


60,818 


364.568 


57 


331 


108,908 


610.473 


108.885 


610.314 


23 


159 


Unemployment compensation in 


























adiusted gross income 


2.236 


5,706 


2,233 


5.694 


3 


11 


4.582 


11.741 


4.581 


11.734 


1 


7 


Otfier income 


79.408 


1,803,013 


79,290 


1.790.353 


118 


12.661 


102.759 


1 .967.926 


102.656 


1 .959.430 


103 


8.496 


Otfier loss 


11,703 


1,055,352 


1 1 ,659 


1.039.783 


44 


15.569 


17.157 


1.977.156 


17.021 


1 .868.824 


136 


108,332 


Total income 


374.363 


191,955,175 


373,926 


191.708.790 


437 


246.385 


529.459 


214,185,950 


529.080 


214.199.246 


379 


-13.296 


Total statutory adjustments 


274.270 


2.879,023 


274,069 


2.876,041 


201 


2.982 


371.558 


3,476,015 


371.412 


3.474.266 


146 


1.749 


Employee business expense 


49.542 


439,920 


49,497 


438,651 


45 


1.269 


65,263 


507,551 


65.239 


506,910 


24 


641 


Payments to an IRA 


240.625 


740,438 


240,529 


740,156 


96 


282 


329,867 


997.020 


329.813 


996.846 


54 


173 


Payments to a Keogfi plan 


38.400 


948,562 


38,385 


948,199 


15 


362 


47,324 


1.095.601 


47.317 


1.095.458 


7 


143 


Expanded income 


374,362 


286,748,275 


373,926 


286.682.917 


436 


65.357 


529,460 


329.768.377 


529,081 


329.584.349 


379 


184.029 


Investment interest per adjusted gross 


























income concept 


280,633 


6,039,643 


280.217 


5 834 085 


416 


205.558 


390,204 


6.410.103 


389.981 


6.382.936 


223 


27,167 


Investment interest per alternative 








*J ,\J\J^ .\J\J^ 


















income concept 


280,633 


6,039,643 


280.217 


5.834.085 


416 


205.558 


390,456 


6.621.792 


390,233 


6.592.768 


223 


29,024 


Tax preferences excluded from adjusted 


























gross income 


























Total 


349.630 


103,944,930 


349.249 


103.910.170 


381 


34.761 


504,979 


125.680,234 


504,633 


125.452.136 


346 


228,098 


Excluded long-term capital gams 


289.667 


99,777.409 


289.430 


99.746.448 


237 


30.962 


444.659 


120,652,885 


444,365 


120.433,267 


294 


219.618 


Dividend exclusion 


296.761 


50.288 


296.460 


50.236 


301 


52 


418.462 


70,584 


418,257 


70,549 


205 


35 


Alternative Minimum Tax preferences 


























excluded from AGI 


191.281 


4,117,233 


191,074 


4.113.486 


207 


3,748 


251 .320 


4,956,765 


251,153 


4,948,321 


167 


8,445 


Adjusted gross income 


374.363 


189,076,152 


373,926 


188,832,749 


437 


243,403 


529,459 


210,709,935 


529.080 


210,724,980 


379 


-15,045 



Fooinote(s) at end of lable 



Individual Returns/1986 



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 witti adjusted gross income $200,000 or more 



Numljer of 
returns 



Returns with modified 
total income tax 



Number of 
returns 



Returns wittiout 

modified 
total income tax 



NumtMr of 
returns 



Returns with expanded income $200,000 or more 



Numt3er of 
returns 



Returns with modified 
total income tax 



Numljer of 
returns 



Returns without 

modified 
total income lax 



Numtjer of 
returns 



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 



fyledical and dental expense 

deduction 

Net casualty or tlieft loss deduction 

Taxes paid deduction 

fyliscellaneous deductions 
Excess Itemized deductions 

Zero bracl<et 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 credits 

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 



366.543 
366,543 
357,831 



309,699 
237.244 



8.733 

463 

366,307 

317,879 

366,420 

374,363 



372,553 
372,459 
372.460 

113.729 
372.487 

172,203 
140.900 
68.722 

57.310 

53,984 

32 

72.561 

373.926 
37.585 

372,487 
371.921 
373,926 



41,284,500 
41,284,500 
12,869.807 



10,844,811 
3,436.777 



243,848 

36.130 

14,379,254 

2,910,650 

39,460,798 

1,295,284 



148.591,130 
147.302,326 
67,305,613 

584,431 
66,964.043 

873,873 

18,337 

855,536 

576,677 

500,608 

55 

3.336,837 

69,427,160 
263,397 

147.901,912 
146.109,240 
152.913,414 



366,106 
366.106 
357,432 



309.272 
236,935 



61.338 

8,708 

438 

365.876 

317.544 

365.983 

373.926 

1,475 

372.522 
372.451 
372.451 

113.729 
372,479 

172,195 
140,896 
68,715 

57.304 

53.895 

32 

72,561 



373.926 
37.585 

372,479 
371,921 
373,926 



40.937,898 
40.937,898 
12.849,589 



10.567,914 
3.412,691 



240,954 

22,397 

14.362.350 

2,894.695 

39.115.825 

1.293,779 

236,564 

148,590.915 
147.302.173 
67.305.584 

584.431 
66.964,013 

873.843 

18,335 

855.508 

576.650 

499,450 

55 

3,336,837 



69,427,160 
263.397 

147,901,729 
146,109,240 
152,913,414 



437 
437 
399 



427 
309 



25 

25 

431 

335 

437 



429 

31 
8 
9 



6 

89 



346.602 

346.602 

20.219 



276.897 
24.086 



2.894 
13.733 
16,904 
15,955 
344,973 

1,505 



215 
153 
30 

30 

30 

2 

28 

28 

1,159 



509,658 
509.657 
496.562 



324.917 
320,434 



17.115 

1.204 

508,913 

444,441 

508,813 

529,460 



523.099 
522,455 
522,455 

180,952 
522,615 

223,880 
183,847 
84,225 

69,836 

66,995 

33 

158,903 

529,081 
37.585 

522.615 
521,460 
529,081 



1.832.601 



45.253,798 
38.632,006 
13.774,720 



5,148,536 
4,062,061 



1,086,475 

348,300 

49,141 

16,046.277 

3.265.032 

42,940.799 

1,823,517 

1,217,762 

167.088,516 
165.287.912 
73,887,396 

846.754 
73.392.074 

926,767 

23,045 

903,722 

606,246 

543.320 

56 

4,808,841 

77.275.469 
263.257 

166,062,680 
164.128,320 
174,239,979 



509.406 
509.405 
496,345 



324,697 
320,235 



53,265 

17,093 

1,185 

508,673 

444,246 

508,561 

529,081 



523,022 
522,443 
522,443 

180,944 
522,602 

223,867 
183,845 
84,212 

69,824 

66,914 

33 

158.903 

529.081 
37,585 

522.602 
521.460 
529.081 



45.130.930 
38.538.162 
13.761,796 



11.695,580 



5.102,813 
4,045,202 



345,596 

36,450 

16,036.339 

3,255,169 

42,818,914 

1,822,205 

1,077,220 

167.087.354 

165.286.966 

73,887.083 

846,589 
73,391.915 

926.608 

23,045 

903,563 

606,087 

540,040 

56 

4,808,841 

77,275,469 
263,257 

166,062,018 
164,128,320 
174.239.979 



252 
252 

217 



220 

199 



22 

19 

240 

195 

252 



77 
•12 
•12 



•13 

2 

•13 



122.868 
93.844 
12,924 



45,723 
16,859 



2,704 
12,691 
9,938 
9.863 
121.885 

1.312 



1,162 
•946 
•312 

•166 
•159 

•159 



•159 

•159 
3.280 



•Estimate should be used with caution because of the small number of sample returns on whicti il is based 

tDala deleled to avoid disclosure of information for specific taxpayers Deleted dala are included in the appropnate totals 

NOTE Detail may not add to total tiecause of rounding 



110 



Individual Returns/1986 



Table 7— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Number of Returns and Percentages Classified by Item With Largest Tax Effect and by Item With Second Largest Tax 
Effect 

(All figures are estimates based on samples) 





Item witfi itie largest tax effect 


Item with second largest tax effect 


Total 


Interest paid deduction 


Taxes paid deduction 


Contnbutions deduction 


Medical and dental 
expense deduction 


Net casualty or theft loss 
deduction 




Number of 


Percent 


Number of 


Percent 


Number ot 


Percent 


Number ol 


Percent 


Number of 


Percent 


Number of 


Percent 




returns 


of total 


returns 


of total 


returns 


01 total 


returns 


of total 


returns 


ot total 


returns 


of total 




|1) 


12) 


(3) 


(4) 


(5) 


(6) 


(7) 


(S) 


m 


(10) 


(11) 


(12) 


Returns With Total 


























Income Tax 


























Returns with adjusted gross income 


























$200,000 or more 


























Total 


373,230 


100.0 


37,141 


10.0 


85,718 


23.0 


34,995 


9.4 


1,666 


0.4 


85 


() 


Interest paid deduction 


51,331 


138 


_ 


— 


27,834 


325 


2.226 


64 


109 


6,5 


19 


22 4 


Taxes paid deduction 


142,906 


383 


26,830 


72,2 


— 


_ 


9.424 


269 


732 


439 


61 


71,8 


Contributions deduction 


57,505 


154 


2,783 


75 


21,810 


254 


— 


— 


269 


16.1 


— 


— 


Medical and dental expense deduction 


1,684 


05 


t 


t 


378 


04 


128 


04 


_ 


_ 


— 


— 


Net casualty or theft loss deduction 


26 





t 


t 


4 





t 


t 


— 


— 


— 


— 


Miscellaneous deduction 


20,339 


54 


1,037 


28 


12,752 


149 


722 


2.1 


157 


94 


— 


— 


Foreign tax credit 


107 



02 


4 



1 


35 



02 


4 



01 


_ 











Business credit 


763 


33 


133 


25 


_ 


_ 


_ 


_ 


Investment credit 


3,870 


1 


148 


0.4 


1,258 


1 5 


163 


05 


_ 


_ 


— 


— 


All other tax credits 


2.727 


07 


198 


0.5 


245 


03 


86 


02 


_ 


_ 


— 


— 


Capital gams exclusion 


52,049 


139 


2,667 


7,2 


15.920 


186 


20.710 


59 2 


399 


239 


5 


5,9 


Partnership and S Corporation 


























net losses 


37,414 


100 


3,427 


92 


5.180 


60 


1.501 


43 


— 


— 


— 


— 


No second largest item 


2,509 


07 


3 





169 


02 


t 


t 


— 


— 


— 


— 


Returns witti expanded income 


























$200,000 or more 


























Total 


528,389 

65,073 


100.0 


36,714 


6.9 


87,364 

27.764 


16.5 


36,016 

2.062 


6.8 


1,907 

no 


0.4 


65 


() 

22,4 


Interest paid deduction . 


123 




31 8 


57 


58 


19 


Taxes paid deduction 


220,614 


41 8 


26.166 


713 


— 


— 


9.616 


26 7 


732 


38.4 


61 


71.8 


Contributions deduction 


72,153 


137 


2.939 


80 


22.148 


254 


— 


— 


269 


14,1 


— 


— 


Medical and dental expense deduction 


2,915 


06 


9 





378 


04 


128 


04 


— 


— 


— 


— 


Net casualty or theft loss deduction 


135 


() 


1 





4 





3 





— 


— 


— 


— 


Miscellaneous deduction 


25,406 


48 


1,021 


28 


12.661 


145 


671 


1 9 


157 


8.2 


— 


— 


Foreign tax credit 


107 





4 





35 





4 





— 


— 


— 


— 


Business credit 


1,345 


03 


33 


1 


133 


02 


25 


1 


— 


— 


— 


— 


Investment credit 


4,405 


08 


148 


04 


1.314 


1 5 


163 


05 


_ 


_ 


— 


— 


All other tax credits 


4,171 


08 


198 


05 


295 


03 


94 


03 


— 


— 


— 


— 


Capital gams exclusion 


59,576 


11 3 


2,609 


7 1 


16.978 


194 


21.500 


59 7 


639 


33.5 


5 


59 


Partnership and S Corporation 


























net losses 


60.015 


11 4 


3,583 


98 


5.485 


63 


1.747 


49 


— 


— 


— 


— 


No second largest item 


12,474 


24 


3 





169 


02 


3 





- 


- 


- 


- 


Returns Without Total 


























Income Tax 


























Returns witli adjusted gross Income 


























$200,000 or more 


























Total 


659 

132 
104 


100.0 

200 
158 


167 

55 


25.3 

32 9 


21 

8 


3.2 

38 1 


37 

15 
10 


5.6 

40 5 
27 


11 

t 
4 


1.7 

T 
36 4 


17 

6 
t 


2.6 


Interest paid deduction 


35 3 


Taxes paid deduction 


t 


Contributions deduction 


73 


11 1 


26 


156 


t 


t 






t 


t 






Medical and dental expense deduction 


t 


t 


— 


— 


t 


t 


t 


t 


— 


— 


— 


— 


Net casualty or theft loss deduction 


6 


09 


t 


t 


— 


— 


— 


— 


— 


— 


— 


— 


Miscellaneous deduction 


30 
25 


46 
38 


6 
t 


36 
t 


t 


t 


t 
■f 


t 
t 


t 


t 


t 


t 


Foreign tax credit 




Business credit 


t 


t 






_ 


_ 






_ 


— 


— 


— 


InvestmenI credit 


11 


1 7 


6 


3.6 


t 


t 


— 


— 


— 


— 


— 


— 


All other tax credits 


3 


05 


_ 


— 


— 


— 


t 


t 


~ 


— 


— 


— 


Capital gams exclusion 


114 


173 


29 


17 4 


3 


143 


3 


81 


t 


t 


6 


35,3 


Partnership and S Corporation 


























net losses 


93 
62 


14 1 
94 


33 
6 


198 
3.6 


t 


t 


4 


10,8 


_ 


I 


t 


t 


No second largest item 




Returns with expanded Income 


























$200,000 or more 


























Total 


595 

122 


100.0 

20 5 


91 


15.3 


7 
4 


1.2 

57 1 


17 

7 


2.9 

41 2 


8 

1 


1.3 

125 


14 

5 


2.4 


Interest paid deduction 


357 


Taxes paid deduction 


55 

36 

2 


92 
61 
03 


28 
16 


30.8 

176 


1 


143 


3 

1 


176 
59 


3 
1 


375 

125 


2 


143 


Contributions deduction 





Medical and dental expense deduction 


— 


Net casualty or theft loss deduction 


3 


05 


3 


3-3 


— 


— 


— 


— 


— 


— 


— 


— 




13 


22 


3 


3.3 


1 


143 


— 


— 


1 


125 


1 


7.1 


Foreign tax credit 


25 


42 


2 


2,2 


_ 


— 


2 


118 


— 


— 


— 


— 


Business credit 


9 


1 5 











_ 


— 


— 


— 


— 


— 


— 


Investment credit 


11 


18 


4 


44 


— 


_ 


— 


— 


— 


— 


— 


— 


All other lax credits 


2 


03 











_ 


_ 


— 


_ 


— 


— 


— 


Capital gains exclusion 


ISO 


25,2 


19 


20,9 


1 


143 


2 


11 8 


2 


25 


5 


35 7 


Partnership and S Corporation 


























net losses 


107 


180 


14 


154 


— 


— 


2 


11 8 


— 


— 


1 


7 1 


No second largest item 


60 


10 1 


2 


22 


- 


- 


- 


— 


— 


— 


— 


— 



Fi3olnote(s) al end ol table 



Individual Returns/1986 



111 



Table 7— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Number of Returns and Percentages 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 tfie largest tax effect— Continued 



Miscellaneous 
deductions 



Numtjer of 
returns 



Percent 
of total 



Foreign tax credit 



Nuinber of 
returns 



Percent 
of total 



Business credit 



Numtier of 
returns 



Percent 
of total 



Investment credit 



Numtier of 
returns 



Percent 
of total 



All otfier tax credits 



Numtjer of 
returns 



Percent 
of total 



Capital gains 
exclusion 



Numtier of 
returns 



Percent 
of total 



Partnerstiip and S 

Corporation net 

losses 



Numtier ol 
returns 



(25) 



Returns With Total 
Income Tax 

Returns with adfusted gross Income 
$200,000 or more 

Total 



Interest paiid deduction 

Taxes paid deduction 

Contnt3utions deduction 

Medical and dental expense deduction , 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

All other tax credits 

Capital gams exclusion 

Partnership and S Corporation 

net losses 

No second largest item 

Returns twith 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 

All other tax credits 

Capital gams exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



3,130 

816 

1.272 

223 



t 
72 



392 
t 



3,024 

816 

1,272 

223 



2 
72 



286 
9 



Returns Without 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 

All other tax credits 

Capital gams exclusion 

Partnership and S Corporation 

net losses 

No second largest item 

Returns with expanded income 
$200,000 or more 



12 
t 



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 

All other tax credits 

Capital gains exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



26 1 

40,6 

7.1 



t 
2.3 



125 
t 



270 

42 1 

74 



1 
24 



9.5 
0.3 



444 
t 



18.5 
t 



50.0 
11.1 



16.7 
22.2 



3,560 

9 
29 
10 



t 

t 

t 

3.494 



3,562 

9 
29 
10 



1 

2 

3,496 



35 
17 
9 



t 

t 

t 

31 

34 
49 



34 
16 



1 

1 

2 

31 

34 
49 



03 
0.8 
0.3 



t 

t 

t 

98 1 



02 
1 



03 
08 
03 







0.1 

98 1 

0.2 
02 



18.9 
92 
4.9 



32 

t 

t 

t 

16.8 

184 
26 5 



30.4 

188 



2.8 

0.6 
0.6 

11 
17.1 

18.8 
27,1 



62 

71 
97 



t 
161 



13 
t 



62 
71 
97 



39 
214 



13 
2 



139 
16.0 
21.8 



t 
36.2 



29 
t 



124 
143 
19.5 



78 
43,0 



26 
0,4 



2,503 

365 

1,083 

141 

t 

t 

17 

t 
359 

455 
69 



367 

1,077 

141 



2 
17 



10 
370 



347 
70 



0.7 

14 6 

433 

56 

t 

t 



t 
143 



182 
28 



0.5 

153 



59 





1 
07 



04 
154 



144 
2,9 



1,558 



525 
128 



93 
284 



209 
82 



183 
467 
132 



6 
93 



158 
143 



11,6 

33 7 

82 



0,4 
6,0 



182 



134 
53 



12,0 

30 7 

87 



04 
61 



104 

94 



163,502 

12.480 

83.098 

29.519 

1.116 

10 

5.094 

56 

382 

1.429 

1.946 



26.229 
2.143 



309,589 

26.219 

160.526 

43.446 

2.348 

68 

10.326 

56 

919 

1.927 

3.326 



48.388 
12.040 



43.8 

76 

50,8 

181 

0,7 


3 1 


0,2 
0.9 
1.2 



16.0 
13 



58.6 

8.5 

51 9 

140 

0.8 


3.3 


0.3 
0,6 
11 



156 
39 



51 


7.7 


9 
t 

10 
t 


176 
t 

196 
t 


t 
12 


t 
23,5 



21 6 
t 



37,4 
0,7 
2,2 



0,7 
86 
5,8 
29 



38 1 
36 



38,927 

7.230 

19.781 

2.525 

51 

8 

523 

8 

164 

667 

240 

7,706 



45,709 

7.462 

20.597 

2.748 

51 

59 

517 

8 

209 

648 

246 

13.135 



140 

43 
9 

24 
t 
t 
9 
9 
t 



119 

10 



9 

2 

90 



( } Less irian 05 percent, 

t Dala deleted to avoid disclosure of information for specific taxpayers Deleted data are included in tfie appropriate totals 

I^OTE Detail may not add to total iDecause ol rounding 



112 



Individual Returns/1986 



Table 8— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Number of Returns and Percentages Classified by Item With Largest Tax Effect and by Item With Second 
Largest Tax Effect 



(All figures are eslimales based on samples) 


























item wilti the largest tax effect 


Item with second largest tax eflect 


Total 


Interest paid deduction 


Taxes paid deduction 


Contnbutions deduction 


Medical and dental 
expense deduction 


Net casualty or theft loss 
deduction 




Number of 


Percent 


Number ot 


Percent 


Number ot 


Percent 


Number of 


Percent 


Number of 


Percent 


Number of 


Percent 




returns 


ot total 


returns 


of total 


returns 


of total 


returns 


ot total 


returns 


of total 


returns 


ot total 




(I) 


12) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Returns With Modified Total 


























Income Tax 


























Returns with adjusted gross income 


























$200,000 or more 


























Total 


373,398 

51.368 


100.0 


37,190 


10.0 


85,765 

27,855 


23.0 


35,016 

2,230 


9.4 


1,666 

109 


0.4 


85 


() 

224 


Interest paid deduction 


138 




32 5 


6,4 


65 


19 


Taxes paid deduction 


142 974 


38 3 


26.859 


722 


— 


— 


9,428 


26 9 


732 


43 9 


61 


71 8 


Contributions deduction 


57,550 


154 


2.789 


75 


21,833 


25 5 


_ 





269 


16,1 


— 





Medical and dental expense deduction 


1.686 


05 


t 


t 


378 


04 


129 


04 


_ 


_ 


_ 


_ 


Net casualty or theft loss deduction 


27 





t 


t 


4 


() 


t 


t 


— 


— 


— 


— 


IVIiscellaneous deduction 


20.383 


5.5 


1.047 


28 


12.762 


149 


727 


21 


157 


9,4 


— 


— 


Foreign tax credit 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


Business credit 


762 


0,2 


33 


01 


133 


02 


25 


1 


— 


_ 


_ 


— 


Investment credit 


3.884 

2.730 

48.597 


10 
07 
130 


149 

198 

2.670 


04 
05 
72 


1.264 

245 

15.936 


1 5 
03 
186 


164 

86 

20,717 


05 
02 
592 


399 


23 9 


5 





All other tax credits 




Capital gains exclusion 


5.9 


Partnership and S Corporation 


























net losses 


37.435 


100 


3.428 


92 


5.183 


60 


1,504 


43 














No second largest item 


6.002 


1 6 


t 


t 


172 


02 


t 


t 


- 


- 


- 


- 


Returns with expanded Income 


























$200,000 or more 


























Total 


528,550 

65,108 


100.0 


36,760 


7.0 


87,410 

27.783 


16.5 


36,036 

2,066 


6.8 


1,907 

110 


0.4 


85 


() 

224 


Interest paid deduction 


123 




31 8 


57 


58 


19 


Taxes paid deduction 


220.676 


41 8 


26.193 


713 


— 


— 


9,619 


26 7 


732 


38 4 


61 


71.8 


Contributions deduction 


72.200 


137 


2.945 


80 


22.172 


25 4 








269 


14 1 


— 


_ 


Medical and dental expense deduction - - - 


2.917 


0.6 


9 





378 


04 


129 


04 


_ 


— 


— 


— 


Net casually or theft loss deduction 


135 





1 





4 





3 





— 


— 


— 


— 


Ivliscellaneous deduction 


25.449 


48 


1.031 


28 


12.671 


14 5 


676 


1 9 


157 


82 








Foreign tax credit 






















— 


— 


Business credit 


1.344 


o's 


33 


01 


133 


02 


25 


1 


— 


— 


— 


— 


Investment credit 


4.419 


08 


149 


04 


1.320 


1 5 


164 


05 


— 


_ 


— 


— 


All other tax credits 


4.175 


08 


198 


05 


295 


03 


94 


03 


— 


— 


— 


— 


Capital gams exclusion 


56.122 


106 


2.612 


7 1 


16.994 


194 


21,507 


59 7 


639 


33 5 


5 


5.9 


Partnership and S Corporation 


























net losses 


60.037 


11 4 


3.584 


9 7 


5.488 


63 


1,750 


49 










No second largest item . . . 


15.968 


30 


5 





172 


02 


3 





- 


- 


- 


- 


Returns Without Modified Total 


























Income Tax 


























Returns with adjusted gross income 


























$200,000 or more 


























Total 


437 


100.0 


162 


37.1 


20 


4.6 


35 


8.0 


11 


2.5 


17 


3.9 


Interest paid deduction 


96 


22 






8 


40 


15 


42 9 


t 


t 


6 


35 3 


Taxes paid deduction 


85 


19 5 


54 


333 






10 


28 6 


4 


36 4 


t 


t 


Contributions deduction 


62 


142 


26 


160 


t 


t 






t 


t 






IVledical and dental expense deduction 


t 


t 


— 


_ 


t 


t 


t 


t 


— 


— 


— 


— 


Net casualty or theft loss deduction 


5 


1 1 


t 


t 


— 


— 


— 


— 


— 


— 


— 


— 


tvtiscellaneous deduction 


24 


55 


6 


3,7 


t 


t 


t 


t 


t 


t 


t 


t 


Foreign tax credit 


_ 


_ 


_ 


_ 












_ 


— 





Business credit 


t 


t 


_ 


_ 


_ 


_ 


_ 


— 


— 


— 


— 


— 


Investment credit 


10 


2 3 


t 


t 


t 


t 


-^ 


_ 


_ 


— 








All other tax credits 


t 


t 










t 


t 


— 


— 


— 


— 


Capital gams exclusion 


79 


18 1 


28 


17 3 


t 


t 


3 


86 


t 


t 


6 


353 


Partnership and S Corporation 


























net losses 


57 


13.0 


33 


204 


4 


200 


t 


t 


— 


— 


t 


t 


No second largest Hem 


13 


30 


6 


37 


— 


— 






— 


— 


— 


— 


Returns with expanded income 


























$200,000 or more 


























Total 


379 

87 


100.0 

23 


88 


23.2 


6 

4 


1.6 

66 7 


IS 

7 


4.0 

46 7 


8 

1 


2.1 

12 5 


14 

5 


3.7 


Interest paid deduction 


35 7 


Taxes paid deduction 


38 


too 


28 


31.8 


— 


— 


3 


20 


3 


37 5 


2 


143 


Contributions deduction 


26 


69 


16 


18.2 


— 


— 


— 


— 


1 


125 


— 


— 


fvledical and dental expense deduction 


2 


05 


— 


— 


1 


167 


1 


67 


— 


— 


— 


— 


Net casualty or theft loss deduction 


3 


08 


3 


3,4 


— 


— 


— 


— 


— 


— 


— 


— 




8 


21 


3 


3,4 


1 


16,7 


_ 


— 


1 


125 


1 


7,1 


Foreign tax credit 


_ 


_ 


_ 


_ 


— 


— 


— 


— 


_ 


— 


— 


— 


Business credit 


8 


2.1 


_ 





— 


_ 


— 


— 


— 


— 


— 


— 


Investment credit 


10 


2.6 


4 


4,5 


_ 


_ 











_ 


— 


— 


All other tax credits 


115 


30.3 


18 


20 5 


- 


- 


2 


133 


2 


25 


5 


_ 


Capital gains exclusion 


357 


Partnership and S Corporation 


























net losses 


71 


18 7 


14 


15,9 


— 


— 


2 


133 


— 


— 


1 


7 1 


No second largest item 


11 


29 


2 


23 


- 


- 


- 


- 


— 


- 


— 


— 



Footnole(s) at end of table 



Individual Returns/1986 



113 



Table 8— Returns With and Without IVIodified Total Income Tax and With Income $200,000 or IVIore Under Alternative 
Concepts: Number of Returns and Percentages 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 witfi tfie largest tax effect— Continued 



Miscellaneous 
deductions 



Number of 
returns 



Percent 
of total 



Foreign tax credit 



Numtjer of 
returns 



Percent 
of total 



Business credit 



Numtwr of 
returns 



Percent 
of total 



Investment credit 



NumtDer of 
returns 



Percent 
of total 



Ail ottier tax credits 



Numljer of 
returns 



Percent 
of total 



Capital gains 
exclusion 



NumtKr of 
returns 



Percent 
of total 



Partnerstiip and S 

Corporation net 

losses 



Numt}er of 
returns 



(13) 



on 



(IB) 



(22) 



(23) 



(24) 



Returns With Modified Total 
Income Tax 

Returns twith 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 

All otfier tax credits 

Capital gams exclusion 

Partnerstiip and S Corporation 

net losses 

No second largest item 



3,138 

818 

1,272 

224 



t 
72 



Returns twitii 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 

All other tax credits 

Capital gains exclusion 

Partnership and S Corporation 

net losses 

No second largest item 



394 
t 



818 

1.272 

224 



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 

All other tax credits 

Capital gams exclusion 

Partnership and S Corporation 

net losses 

No second largest item 

Returns with expanded income 
$200,000 or more 



2 
72 



287 
10 



26 

12 
T 



Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or tfieft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Business credit 

Investment credit 

All other tax credits 

Capital gams exclusion 

Parnership and S Corporation 

net losses 

No second largest item 



26 1 

40 5 

7 1 



t 
2.3 



12,6 
t 



27 

42,0 

7,4 



0.1 
2.4 



95 
03 



46.2 
t 



154 
t 



52 9 

11,8 



11 8 
235 



62 
71 
97 



39 
161 



62 

71 
97 



39 
214 



15 
2 



139 
15,9 
21 7 



8,7 
36,0 



124 
142 
194 



78 
42 8 



30 
04 



2,505 

366 

1.083 

142 

t 

t 

17 

10 
360 

455 
69 



2,404 

367 

1.077 

142 



2 
17 



10 
371 



347 
70 



0.7 

146 

432 

57 

t 



04 
144 



18,2 
28 



0.5 

153 

44 8 

59 





04 
154 



14 4 
29 



1,562 

181 
526 
128 



t 
93 



284 



t 
84 



1,523 

184 
468 
132 



6 
93 



158 
145 



11 6 

337 

8,2 



t 
60 



t 
54 



12 1 

307 

87 



33 



04 

6 1 



104 
95 



167,043 

12.487 
83.149 
29.537 

1.116 
10 

5.112 

382 
1.431 
1.949 



26.247 
5.623 



313,132 

26.226 

160.574 

43.465 

2.348 

68 

10.342 

919 
1.929 
3.330 



48.408 
15.523 



123 

52 



44.7 

7,5 
49,8 
177 

0,7 


3 1 

02 

09 
12 



15,7 
34 



59.2 

84 
51 3 
139 

07 


33 

03 
0,6 

1,1 



15,5 
5,0 



8.0 

25,7 
t 

22 9 
t 

114 



286 
t 



32.5 

423 



6,5 
3,3 



42,3 

4,1 



38,981 

7.241 

19.793 

2.531 

52 

8 

525 

164 

672 

242 

7.720 



33 



45,763 

7.473 

20.609 

2.754 

52 

59 

519 

209 

653 

248 

13.149 



128 

42 
9 

24 
t 
t 
9 

t 
t 



107 

9 



( ) Less than 05 percent 

t Data deleled to avoid disclosure ot information lor specific taxpayers Deleted data are included in tfie appropnate totals, 

NOTE Detail may not add to total because of rounding 



114 



Individual Returns/1986 



Table 9— Returns Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Itemized 
Deductions as a Percentage of Income 

(All figures are estimates based on samples) 





Returns with adjusted gross income $2(X).000 or more 


Type Of deduction or credit 


Total 


No deduction 
Of 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 




(') 


(2) 


0) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


Total Itemized deductions 

Interest paid deduction 
Total 

Investment interest per income concept 
Investment interest exceeding investment 
income per concept 

Taxes paid deduction 


659 

659 
659 

659 

659 
659 
659 
659 
659 

659 
659 
659 
659 

659 


76 

92 
122 

395 

104 
148 
631 
633 
210 

429 
437 
654 
637 

117 


67 

110 
172 

93 

426 

382 

11 

T 

372 

10 
4 
t 

18 

356 


30 

38 
55 

27 

77 

39 

5 

T 

30 

T 

t 
t 

t 

53 


13 

12 
24 

25 

26 

21 

t 

T 

17 

T 
t 

t 

34 


8 

11 

19 
19 

2? 
t 

5 

6 
6 

18 


9 

16 
25 

11 

t 

27 

t 

T 
4 

7 
7 

15 


6 

12 
20 

12 
5 
t 

t 
t 

7 
7 

8 


6 

22 
16 

9 
t 

t 
t 
t 

8 
9 

9 


31 

95 
97 

38 
5 

4 
4 
14 

178 
177 

21 


413 

251 
109 

30 
4 
t 


Medical and dental expense deduction 
Nel casualty or theft loss deduction 
Ivliscellaneous deductions 

Deduction equivalent of: 

Total credits 

Foreign tax credit 
Business credit 
Investment credit 

Tax preferences excluded from adjusted 
gross income 


3 

11 
4 

8 
8 

28 




Returns with expanded income $200,000 or more 


Type of deduclion or credit 


Total 


1^0 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) 


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 casualty or theft loss deduction 


595 

595 
595 

595 

595 
595 
595 
595 
595 

595 
595 
595 
595 

595 


207 

287 
260 

467 

239 
272 
570 
576 
295 

366 
379 
584 
574 

94 


148 

156 
219 

46 

278 

247 

13 

1 

254 

5 

1 

2 

18 

203 


26 

23 
37 

8 

49 

26 

2 

17 

5 
5 

1 

27 


11 

8 
19 

8 

15 
9 

3 
6 

13 
4 
8 
3 

16 


15 

12 
13 

7 

5 
3 

2 

2 

5 
5 

12 


10 

7 
2 

3 

2 

8 
1 
1 
3 

12 
12 

12 


5 

9 
8 

4 

1 
14 

1 
1 

13 
13 

16 


3 

4 
6 

5 

6 

1 

1 

5 
5 

8 


37 

45 
12 

25 

3 
6 
4 
4 
13 

164 
164 

66 


133 

44 
19 

22 

3 
4 
2 
9 
3 


Deduction equivalent of 

Total credits 

Foreign tax credit , , 


7 
7 


Business credit 









Tax preferences excluded from adjusted 
gross income 


141 



'Eslimale shoulO be used with caution because ol ihe small number ol sample relufns on wtiich il is based 

tOata deleted to avoid disclosure ol information lor specitic taxpayers Deleted data are ir>cJuded m the appropnate totals 



Individual Returns/1986 



115 



Table 10— Returns Witliout Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Itemized Deductions as a Percentage of Income 



(All figures are estimates based on samples) 



Type of deduction or credit 



Returns wrtti adjusted gross income $200,000 or more 



No deduction 
or credit 



10% under 
20% 



20% under 
30% 



30% under 
40% 



40% under 
50% 



50% undef 
60% 



60% under 
70% 



70% under 
100% 



100% or 
more 



Total Itemized deductions 

Interest paid deduction: 

Total 

Investment interest per income concept . 

Investment interest exceeding investment 
income per concept 

Taxes paid deduction 

Contributions deduction 

I^edical and dental expense deduction 

Net casualty or tfieft loss deduction 

f^lscellaneous deductions 

Deduction equivalent of: 

Total credits 

Foreign tax credit 

Business credit 

Investment credit 



437 
437 



437 
437 
437 
437 
437 

437 
437 
437 
437 



10 
21 



6 

38 

412 

412 

102 

429 

437 

433 

t 



24 
78 



315 

282 

9 

t 

264 



7 
40 

25 

70 

38 

4 

t 

26 



21 
18 
t 
t 
16 



4 
15 



21 
t 



12 
25 



t 

26 

t 

t 



19 
15 

9 

r 

t 
t 
+ 



93 
97 

38 

5 

4 
4 
13 



Tax preferences excluded from adjusted 
gross income 



251 
109 



4 
t 
3 
11 
4 



Returns with expanded income $200,000 or more 



Type of deduction or credit 



No deduction 
or credit 



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) 



Total itemized deductions 

Interest paid deduction: 

Total 

Investment interest per income concept 
Investment interest exceeding investment 
income per concept 

Taxes paid deduction . . 

ContritDutions deduction 

fvledical and dental expense deduction 

Net casualty or tfieft loss deduction 

Miscellaneous deductions 

Deduction equivalent of: 

Total credits 

Foreign tax credit 

Business credit : 

Investment credit 



379 
379 

379 

379 
379 
379 
379 
379 



379 
379 
379 
379 



159 
156 

281 

139 
162 
357 
360 
184 



366 
379 
369 
376 



Tax preferences excluded from adjusted 
gross income 



93 
130 



173 

154 

11 

1 

155 



84 



5 
26 



44 
20 



10 
5 



2 

10 



45 
12 

25 

3 
6 
4 
4 
12 



65 



44 

18 



* Eslimale should tie used with caution tjecause of the small numtjer ol sample returns on which it is tjased 

tOata deleted to avoid disclosure ol information for specific taxpayers Deleted data are included in the appropriate totals 



116 



Individual Returns/1986 



Table 11— Returns With and Without Total Income Tax: Number of Returns and Percentages Classified by Effective 
Tax Rate and by Size of Income Under Alternative Concepts' 

(All figures are estimates based on samples) 





Size oi adjusled gross income 


Effective Tax Rate 


Total 


Under $50,000 


$50,000 under $100,000 


$100,000 under $200,000 


$200,000 or more 




Number of 
returns 


Percent of 
total 


Number of 
returns 


Percent ot 
total 


Number of 
returns 


Percent of 
total 


Number of 
returns 


Percent of 
total 


Number of 
returns 


Percent of 
total 




(') 


(2) 


(3) 


(1) 


(5) 


(6) 


(7) 


m 


(9) 


(10) 


All returns 


103,045,170 

17,674,078 
85,371,092 

16,370.513 

28.983.012 

26.332.469 

9.848.913 

2,393,642 

743,778 

342,017 

195,063 

75,432 

28,175 

16,985 

2,918 

3,974 

34,201 


100.0 

172 
828 

169 
28 1 
25 6 
96 
23 
07 
03 
02 
01 


93,580,613 

17,654,435 
75,926,178 

16,285,649 

28,503,055 

24,150,472 

6,226,589 

606,132 

56,969 

22,216 

16,944 

9,068 

5,876 

9,050 

859 

923 

32,376 


100.0 

189 
81 1 

174 
305 
26 8 
67 
06 
01 


7,974,601 

16.554 
7.958.047 

77,913 

456,015 

2,106,133 

3,459.336 

1.456.470 

312,617 

64,413 

11,535 

4,384 

2,476 

3,286 

398 

2.280 

791 


100.0 

02 
99 8 

10 
57 
26 4 
43 4 
183 
39 
08 
01 
01 


1,115,593 

2,430 
1,113,163 

5,994 

21,403 

62,795 

149.254 

309.192 

321.001 

175.810 

51.332 

9.311 

2.963 

2.177 

910 

371 

650 


100.0 

02 
99 8 

05 

1 9 

56 

134 

27 7 

28 8 
158 

46 
08 
03 
02 
01 

1 


374,363 

659 
373.704 

957 

2.539 

13,069 

13.734 

21,848 

53,191 

79,578 

115,252 

52,669 

16,860 

2,472 

751 

400 

384 


100 


Returns wittiout total income tax . 
Returns witti total income tax 

Effective tax rate: 

Under 5 percent 

5 under 10 percent 


0,2 
998 

03 
7 




35 




3 7 


20 under 25 percent 


58 


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 


14.2 
21,3 
308 
14 1 
45 
07 
02 
01 
1 




Stze ol expanded income 


Effective Tax Rate 


Total 


Under $50,000 


$50,000 under $100,000 


$100,000 under $200,000 


$200,000 or more 




Number of 
returns 


Percent of 
total 


Numtjer of 
returns 


Percent of 
total 


Number of 
returns 


Percent of 
total 


Number of 
returns 


Percent of 
total 


Numtwr of 
returns 


Percent ot 
total 




(III 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


All returns 


103,045,170 

17,674,078 
85,371,092 

16,724,214 

29,095,855 

26,434,041 

9,952,634 

2,255,652 

552,963 

224,364 

80.058 

21.463 

4.819 

8.431 

308 

1.763 

14.527 


100.0 

172 
82 8 

162 
28 2 
25 7 
97 
22 
05 
02 
01 


93,182,451 

17,652,406 
75,530,045 

16,613,896 

28.414.103 

23,831,762 

6.042.228 

536.143 

41.142 

15.193 

13.472 

202 

6.787 

1 

613 

14,503 


100.0 

189 
81 1 

178 

30 5 

25 6 

6,5 

06 


8,023,050 

18,870 
8.004,180 

101.993 

626.458 

2.328,378 

3,415,898 

1.296,053 

199,763 

26,019 

4,791 

839 

1,698 

1,450 

1 

835 

4 


100.0 

02 
99 8 

13 

78 

29 

42 6 

16.2 

25 

03 

01 







() 






1,310,209 

2.207 
1 .308.002 

6.987 

52.382 

240,096 

298.248 

347.041 

242.698 

100.721 

16.119 

2.663 

560 

1 

240 

241 

5 


100.0 

02 
99 8 

05 

40 

18.3 

22 8 

26 5 

185 

77 

1 2 

02 












529,460 

595 
528.865 

1,338 

2,912 

33.805 

196.260 

76.415 

69.360 

82.431 

45.676 

17,759 

2,561 

193 

66 

74 

15 


100 


Returns wittiout total income tax 
Returns viiitli 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 


01 
999 

0,3 
05 
64 
37 1 
144 
13 1 


30 under 35 percent 


156 


35 under 40 percent 

40 under 45 percent 
45 under 50 percent 


86 

34 

05 

( ) 





( ) 




80 percent or more 


() 



( ) Less than 05 percent 

"Eslimaie should be used with caulion C)ec:ause of the small number ot sample returns on which il is based. 

1 Returns with total income tax includes relutns with income lax which is totally offset by the earned income credit. 

NOTE Oelail may nol add lo lolal because ol rounding 



Individual Returns/1986 



117 



Table 12— Returns With and Without Modified Total Income Tax: Number of Returns and Percentages Classified by 
Effective Tax Rate and by Size of Income Under Alternative Concepts' 

(All figures are estimates based on samples) 



Effective Tax Rate 



Size of adjusted gross income 



Numtwr of 
returns 



Percent of 
total 



Under $50,000 



Number of 
returns 



Percent of 
total 



$50,000 under $100,000 



Number of 
returns 



Percent of 
total 



$100,000 under $200,000 



Number of 
returns 



Percent of 
total 



$200,000 or more 



Number of 
returns 



Percent of 
total 



(1) 



(2) 



(3| 



(5) 



(6) 



(7) 



(8) 



(9) 



All returns 

Returns without 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 



103,045,170 

17,658,014 
85,387,156 

16.343,263 

28,963.693 

26.356.223 

9,868.213 

2,405.028 

751 ,695 

342,020 

191,668 

75,524 

28,268 

20,465 

2,921 

3,974 

34,201 



100.0 

17 1 
829 

159 

28 1 

25.6 

9,6 

23 

0,7 

0.3 

0,2 

1 











93,580,613 

17.638.594 
75.942.019 

16.266.335 

28.491.661 

24.197.021 

6.226.589 

606.132 

56.969 

22.216 

16.944 

9.068 

5.876 

9.050 

859 

923 

32.376 



17.4 

304 

25.9 

6.7 

0.6 



( 

( 

( 

( 

( 

( 

( 

( 



7,974,601 

16.554 
7.958.047 

69.993 

448.096 

2.094.739 

3.467.255 

1 .467.864 

320.536 

64.413 

11.535 

4.384 

2.477 

3.286 

398 

2.280 

791 



100.0 

02 
998 

09 

56 

26.3 

43 5 

184 

40 

08 

1 

1 













1,115,593 

2.429 
1.113.164 

5.994 

21.402 

51.400 

160.647 

309.192 

321.003 

175.810 

51.334 

9.311 

2.963 

2.177 

910 

371 

650 



100.0 

02 
99 8 

05 

19 

46 

14.4 

27.7 

28 8 

158 

46 

08 

03 

0,2 

0.1 



1 



374,363 

437 
373.926 

941 

2.534 

13.063 

13.722 

21,840 

53,187 

79,581 

111,855 

52,761 

16,952 

5.952 

754 

400 

384 



100.0 

0.1 



0.3 

07 

3.5 

37 

5.8 

142 

21.3 

299 

14.1 

45 

1.6 

0.2 

1 

1 



Size of expanded income 



Effective Tax Rate 



Number of 
returns 



Percent of 
total 



Under $50,000 



Numt^er of 
returns 



Percent of 
total 



$50,000 under $100,000 



Numtjer of 
returns 



Percent of 
total 



$100,000 under $200,000 



Numtter of 
returns 



Percent of 
total 



$200,000 or more 



Number of 
returns 



Percent of 
total 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



All returns 

Returns witfiout modified total income tax 
Returns witfi 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 under 45 percent 

45 under 50 percent 

50 under 60 percent 

60 under 70 percent 

70 under 80 percent 

80 percent or more 



103,045,170 

17.658.014 
85.387.156 

16.696.963 

29.073.058 

26,472.665 

9,963,985 

2.263.612 

560.896 

220.913 

80.139 

21.543 

8.347 

8.435 

310 

1.763 

14.527 



100.0 

17 1 
82 9 

16.2 

28.2 

25,7 

97 

22 

0.5 

02 

1 














93,182,451 

17.636.565 
75.545.886 

16.594.582 

28.402.709 

23.878.311 

6.042.228 

536.143 

41.142 

15.193 

13.472 

202 

6.787 

1 

613 

14.503 



100.0 

189 
81 1 

17.8 

30 5 

25 6 

6,5 

06 



8,023,050 

18.870 
8.004.180 

94.073 

618.539 

2.324.903 

3.419.373 

1.303.972 

207.682 

26.019 

4.791 

839 

1.699 

1.450 

1 

835 

4 



100.0 

02 
998 

12 

77 

290 

426 

16,3 

2.6 

03 



( 

( 

( 

( 



1,310,209 

2.200 
1.308.009 

6.989 

48.907 

235.650 

306.169 

347.042 

242.699 

100.722 

16.121 

2.663 

560 

1 

240 

241 

5 



100.0 

02 
998 

05 

37 

18,0 

23 4 

26 5 

185 

77 

12 

02 

( 

( 

( 

{ 

( 



529,460 

379 
529.081 

1.319 

2,903 

33,801 

196,215 

76.455 

69.373 

78.979 

45.755 

17.839 

6.088 

197 

68 

74 

15 



100.0 

0,1 
999 

0.2 

0,5 

6.4 

37.1 

14.4 

13 1 

14.9 

86 

3,4 

11 











{ ) Less than 05 percent 

'Esltmale should be used wilh caution because of the small number of sample returns on which it is based 

1 Relurns with modified total income tax includes returns wilh income lax w^ich is totally offset by the earned income credit. 

NOTE: Detail may nol add to total because o( rounding. 



Section 5 



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 1986. 

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 6, 1986 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- 
paiyers with a net operating loss might have 
been able to defer payment of minimum tax 
until Tax Year 1986. (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: 

Compensation for services, including 
wages, fees, commissions, fringe 
benefits, and 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; 

Prizes and awards; 

Some social security payments; and 

Some unemployment compensation. 

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 pe^yments; 
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 
pc^yments; 

Federal Employees' Compensation Act paiy- 
ments; 

Gifts, bequests, or inheritances; 
Life insurance proceeds; 
Certain social security benefits; 
Meals and lodging provided by the 
employer for the employees' benefit; 
Military allowances and payments to 
dependents of military personnel; 
Certain payments to a beneficiary of a 
deceased employee; 

Payments to reduce the cost of winter 
energy consumption; 

Certain 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; 
Worker's compensation; 
Interest on most state or local 
government bonds; 
Mustering out benefits; 
Foster care receipts; and 
Employer provided benefits including in- 
surance and pension po^yments. 

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/1986 



Following is a list of such items: 

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 taxpa^yer; 

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; 

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 up to $100 ($200 on joint 
returns) 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 pe^yments; 

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 Pcyments 

Taxpayers who believed they would be 
eligible for the earned income credit at the 
end of the year could receive the credit from 
their employers as an additional pe^yment in 
their paiychecks 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 overpaiyment. 
(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 taxpc^yer 
age 65 or over, regardless of whether one or 
two exemptions were claimed. 

Alimony 

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 
pe^yments 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 pcO'ments 
received, uncollected tax on tips, excess 
golden parachute pc^'ments, and section 72 
penalty taxes. Alternative minimum tax is 



Individual Returns/1986 



121 



tabulated in this report as part of "total 
income tax" and serves as part of the 
requirements for determining the taxable or 
nontaxable classification of a return. Advance 
earned income credit pc(yments 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 Internal Revenue (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 peiy at 
least a minimum amount of tax, a special tax 
for individual taxp6(yers 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 taxpaiyers 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 exclusions from tax: 



(1 ) Dividend 
T5- 



Exclusi on—This is the portion 
taxpayer - $200 for 



(up to $TDD per 

joint returns) of ordinary dividends not 

included in gross income or AGI, 

(2) Capital Gains Deduction — This is that 
portion (60 percent) of the excess of 
net long-term capital gains over net 
short-term capital losses which was 
excluded from adjusted gross income, 

(3) Incentive Stock Options — This amount is 
the difference between the f ai r 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 we 
H^preciation 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 
fRe 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 - 
troT Facilities — This amount represents 
the amortization deduction for a cert- 
ified pollution control facility less 
the depreciation deduction normally 
al 1 owed , 

(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. 



122 



Individual Returns/1986 



(8) Intangible Drilling and Development 
Costs — TRTs n 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 
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 tRe amount al 1 owed 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 — This is the amount 
^y which 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 and 
a 10-year period for research and exper- 
imental expenditures, and 

(11 ) Reserves for Losses on Bad Debts of 
Financial Institutions --TffTs amount was 
tlie 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 taxpe^yer's 
interest in the sole proprietorship ends with 
its dissolution or the taxpe^yer's death. 

When there were two or more sole proprie- 
torships operated by the same taxpcO'er(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 pro- 
fits and to include it, instead, with the 
various types of investment income for which 
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 Gain or 
Loss." 

Capital Gain Distributions Reported on Form 

vm 

These distributions included the following: 

(1 ) Long-term capital gains credited or 
distributed to individual taxpa^yers by 
regulated investment companies and 
mutual funds. Gains credited but not 
distributed were reported as income, and 

(2) Long-term capital gains distributed by 
real estate investment trusts. 

Nonnally, taxpayers would have reported 
these distributions on the supporting schedule 
used for this type of income (Schedule D, 
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 $100, and 
the combined amount for all net losses during 
the year exceeded 10 percent of adjusted gross 
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 



Individual Returns/1986 



123 



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 1986, 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 
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 taxpc^yers 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-related 
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, a State, or a local 
government for exclusively public 
purposes; 

(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) literary 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 
their members; 

(4) organizations of war veterans or their 
auxiliaries; 

(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 taxpcO'er 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 1986, the 
statistics also include amounts carried over 
from 1981-1985 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. 



124 



Individual Returns/1986 



Contributions Deduction for Nonitemizers (#) 

Taxpo(yers who did not itemize their 
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. One 
hundred percent of charitable contributions 
were deductible up to limitations based on the 
size of AGI. For 1985, only one-half of such 
contributions were deductible. 



Base Amount 



$5,000 



Credit for Tax 

wn 



on Certain Gasoline, Fuel, and 



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 highwciy 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 taxpcO'ers 
age 65 or older (within certain income 
limitations) and to those taxpc^yers under age 
65, retired with a permanent and total 
disability, and who had received taxable 
income from a public or private employer 
because of that disability. An individual was 
considered permanently and totally disabled if 
he or she was medically determined to be 
"unable to engage in any substantial gainful 
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: 



$7,500 



$3,750 



Filing 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 
disability, and 

Married filing separately 
and either 65 or over or 
retired on disability. 



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, 
taxp^^yers were entitled to claim a refundable 
credit for their proportionate share of the 
tax. 

This refundable credit was reported on line 
62 of Form 1040 for Tax Year 1986; however, 
the following credits were also Included as 
credit from regulated Investment companies in 
SOI data: 

(a) the excess hospital insurance 
benefits tax credit, 

(b) the throwback credit, 

(c) the credit for tax withheld by 
Canadian withholding agents, 

(d) repe^yments under renegotiations 
of government contracts, 

(e) repayments under "CI aim-of -Right 
Doctrine," 

(f) the credit for interest from tax- 
free Covenant bonds, and 

(g) the credit for tax withheld at 
source. 



Individual Returns/1986 



125 



Credit on 1987 Estimated Tax 

This credit was the part of the overp6(yment 
of 1986 tax which taxpayers specifically 
requested to be credited to their estimated 
tax for 1987. (See also "Overpeyment" and 
"Estimated Tax Po^yments.") 

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- 
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 nontaxable 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. 

Earned Income Credit 

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 taxpa^yer'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. Taxpe^yers 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) both AGI and earned income were less 
than $11,000; 

(2) they maintained a household which was 
the principal place of abode for the 
taxpayer and a child or a descendant of 
the child; 

(3) they maintained their principal home in 
the United States; 

(4) 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; 

(5) they had a taxable year that repre- 
sented a full 12 months; and 

(6) they filed a joint return if married. 



126 



Individual Returns/1986 



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 
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." 



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. 

Taxpe(yers 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 
i ncome . 

If a return showed net income from one 
estate or trust, 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 P6^yments 

This figure represented the total of the 
amounts paid quarterly and reported on the 
1986 Declaration of Estimated Income Tax, Form 
1040ES. The amount reported included any 
credit which was applied against the estimated 
tax by reason of an overpe^yment of 1985 tax 
liability. Individuals were required to make 
estimated tax peiyments if their estimated tax 
for Tax Year 1986 exceeded $500 and they 
estimated that the total amount of income tax 
withheld would be less than 80 percent of 
their estimated 1986 tax, or 100 percent of 
their 1985 tax. 

Excess 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- 



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.") 



Individual Returns/1986 



127 



Excess Social Security Taxes Withheld (#) 

If a taxpc(yer received more than $42,000 
from two or more employers in 1986, too much 
social security (FICA) and Railroad Retirement 
Act (RRTA) tax may have been withheld from the 
wages. Amounts in excess of $3,003 ($2,791.80 
for 1985) could be taken as a credit toward 
p6(yment of the taxpo^yer's income tax. In the 
case of a joint return, the credit was 
computed separately for each taxpe^yer. 



Exemptions (#) 

In the computation of taxable income, a 
$1,080 deduction was allowed for each 
exemption claimed. 

An exemption was allowed for each taxpe^yer 
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 
taxpc(yer. Additional exemptions were allowed 
for a taxpayer or spouse who were age 65 or 
over, blind, 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 $1,080 ($1,080 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 $1,080, but 
filed a return to obtain a refund of 
tax withheld on wages; 

(2) dependent children with unearned income 
of $1,080 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 
$3,560 or more, or (b) had gross income 
of less than $3,560, 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 taxpo^yer, 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. To 
the extent that prepaid farming expenses of a 
cash-basis farmer exceeded 50 percent of total 
nonprepaid farming expenses, amounts paid for 
feed, seed, and similar farm supplies could be 
deducted only as the supplies are used. 
Unlike Tax Year 1985, taxpj^yers could not 
claim deductions for land-clearing expenses in 
preparation for farming. 

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 Earned Income and Foreign Housing 
ExclusionT 

Taxpj^yers 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 either: 

(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 1986, qualified individuals continued to 
be limited to the lesser of an $80,000 



128 



Individual Returns/1986 



exclusion or their total foreign earned 
income. Also, they could elect to exclude a 
portion of employer-provided foreign housing 
expenses. If the taxpe(yer elected to take 
both the foreign earned income and foreign 
housing exclusions, the total amount of both 
exclusions was limited to the taxpe^yer'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.") 

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 pe^y 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 deduction could be 
carried over to 1987, but only to the extent 
that the taxpe^yer's foreign earned income 
exceeded the sum of foreign earned income 
exclusion, housing exclusion, and housing 
deduction for that 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 taxpe^yer 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 taxpc(yer'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 1986 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, foreign earned income, and 
foreign housing deductions is available in 
Statistics of Income Bulletin , Publication 
1136, 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 I 
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 
(1986). (See "Pensions and Annuities.") 

General Business Credit (#) 

The general business credit consisted of the 
investment credit, the jobs credit, the 
alcohol fuel credit, the employee stock 
ownership plan (ESOP) credit, and two credits 
added by the Tax Reform Act of 1986 -- the 
low-income housing credit and the research 
credit. Also, as a result of the 1986 Act, 
the 10 percent investment credit was repealed 
for property other than qualified timber 
property and certain transition property 
placed in service after 1985. 

Taxpc^yers 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 limited 
to 100 percent of the first $25,000 and 75 
percent (down from 85 percent in 1985) 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 1986, 
the excess amount could be carried back to the 
three preceding tax years. Any unused credit 
after carryback, could be carried forward to 
each of the 15 years after the year of the 
credit. Additionally all carryforwards of the 
business credits 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 



Individual Returns/1986 



129 



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 taxpc(yer's dependents and 
actually had to live with the taxpeiyer. There 
were two exceptions to this rule. Parents of 
the taxpayer had to be dependents, but did not 
have to live in the same household; children 
of the taxpc(yer did not have to be dependents, 
but did have to reside in the same household 
as the taxpa^yer. Taxpao'ers had to maintain a 
household for a full year for dependent 
parents living apart. 

A special tax rate schedule was provided for 
heads of households which gave a portion of 
the benefits for lower rates accorded joint 
returns. 

Home Mortgage Interest Deduction 

See "Interest Paid Deduction." 



Income Averaging {#) 

Certain taxpaiyers 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. 

For 1986, individuals could not average 
their income if they were a full-time student 
during any base period year unless they filed 
a joint return in the computation year and 
their income in the computation year was not 
more than 25 percent of total AGI on the joint 
return. 

Income Subject to Tax 

For taxpayers filing Tax Year 1986 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 which was 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 

To arrive at income tax after credits, 
taxpayers deducted total personal credits 
(line 44, Form 1040) from income tax before 
credits (line 40, Form 1040). If the result 
was greater than zero, the foreign tax credit, 
and the general business credit, ( the sum of 
the research and experimentation credit, the 
jobs credit, the credit for alcohol used as a 
fuel, the low-income housing credit, and the 
employee stock ownership plan credit), 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 1986, 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: 



130 



Individual Returns/1986 



(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. 

Also, a backup withholding rate of 20 per- 
cent was required to insure that income tax 
was collected from pc(yments 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 Arrangement (#) 

An Individual Retirement Arrangement (IRA) 
is a savings program that allows a taxpc(yer 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 nonworking 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 taxpc(yer 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; 

(4) the spouse must not have received any 
compensation during the tax year; and 

(5) the spouse must have elected to be 
treated as if having no compensation by 
allowing a spousal IRA deduction on the 
joint return. 

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 endovment 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. Taxpe(yers 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. 



Individual Returns/1986 



131 



Investment Credit (#) 

The Tax Refonii Act of 1986 repealed the 
investment credit for most property put in 
service after December 31, 1985. A taxpayer 
could not claim any investment credit unless 
the property was: 

(1) Transition property 

(2) Qualified progress expenditure property 

(3) Qualified timber property 

(4) Certain rehabilitation property 

(5) Business energy property 

This meant that a taxpe^yer could no longer 
claim investment credit on property such as 
automobiles, delivery trucks, office 

equipment, and farm equipment. 

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 (numbers 
1 through 3 above) 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. 

The business energy investment credit could 
be claimed against qualified biomass property, 
hydroelectric generating property, solar 
equipment, ocean thermal equipment, and 
geothermal equipment at rates of 10, 11, 12, 
15, and 10 percents, respectively. For Tax 
Year 1986, the business energy investment 
credit was combined with the regular 
investment credit and limited to 75 percent of 
tax liability over $25,000. 

Itemized Deductions 

See "Total Itemized Deductions," and specific 
types. 



Jobs Tax Credit (#) 

For Tax Year 1986 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 
hired individuals from certain targeted groups. 

The credit was limited to 40 percent of the 
first $6,000 in qualified first year wages 
paid to eligible individuals who began work 
after January 1, 1986. The employee must have 
been employed for a minimum of a 90-day period 
between May 1 and September 15. A credit of 
85 percent of first year wages up to $3,000 
were paid to qualified summer youth employees 
(with a 14 day or 20 hour minimum employment 
requirement). 

Employee targeted groups were: 

(1) handicapped individuals referred by 
vocational rehabilitation programs; 



(2) economically 
veterans; 



disadvantaged Vietnam-era 



(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 pe^yments 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 Wives 

These were returns of married taxpoO'ers 
electing the joint return filing status. The 
income of each spouse had to be reported on 
these returns. 



132 



Individual Returns/1986 



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 6ay 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 
taxp^^yer 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. 



Medical and Dental Expense Deduction 

In general, medical and dental expenses 
could be claimed as itemized deductions to the 
extent that they exceeded 5 percent of 
adjusted gross income. Amounts paid for 
medicine and drugs or insulin were deductible 
only if they were prescribed . Taxpatyers could 
also deduct a maximum of $50 per deiy for 
certain lodging expenses incurred for medical 
care. Qualified medical expenses included 
payments made for the diagnosis, treatment, or 
prevention of disease. 



Miscellaneous Deductions 

Taxpe(yers 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. 



Modified Taxable Income (#) 

Modified taxable income is the technical 
term used to describe the actual base computed 
for the statistics. For taxpe^yers using the 
regular tax computation method, modified 
taxable income is identical to taxable 
income. However, for taxpayers who used the 
income averaging computation, a modified 
taxable income was computed for the 
statistics. This was done by imputing a 
hypothetical taxable income amount necessary 
to yield the given amount of tax reported, 
using the tax rate schedule, as if income 
averaging had not been used. 



Mortgage Interest Credit (#) 

As a result of the Tax Reform Act of 1984, 
state and local governments me^y 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 taxpc^yer 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 credit's 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. 



Moving 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 
taxpe^yer and household members en route to the 
new residence. There were no dollar limita- 



Individual Returns/1986 



133 



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, 
repc^yment 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, Alaskan oil royalties, patyments by a 
union to unemployed members, certain life 
insurance pa^yments and any other income 
subject to tax for which there was no specific 
line provided on the return form. Taxpa^yers 
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 
two credits included in "other tax credits" 
were the "orphan drugs credit" and the "credit 
for fuel from a nonconventional source". 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, 

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. 



Other Taxpcjyments 

"Other taxpaiyments" 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. 

Overpe^yment 

An overpc(yment of tax occurred when the 
"taxpc(yments" exceeded "total tax liability," 
including the amount of any "refundable 
portion of the earned income credit." Over- 
pe^yments 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 
1987 Estimated Tax" and "Refund.") 

Overpc^yment 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 overpc^yment 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 overpao'ment were combined 
and carried over to the Form 1040 and entered 
in the margin of the taxpe^yments section. For 
purposes of this report overpc(yment of wind- 
fall profit tax was reported as a separate 
item. 

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 taxpe^'er's profit or loss 
shown in SOI data was his or her share of the 
ordinary gain/loss of the enterprise and 
certain pe^yments made to the taxp6^yer 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 
1986 due to a change in the design in 1985, of 
Schedule E (Supplemental Income Schedule). 
The new design resulted in the merging of 



134 



Individual Returns/1986 



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 , 
Publication 1136, Summer, 1988. 

Payment with Request for Extension of Filing 
Time ~~~ 

This pc^yment was made when the taxp^^yer 
filed Fom 4868, Application for Automatic 
Extension of Time to File U.S. Individual 
Income Tax Return or Form 2688, Application 
for Additional Extension of Time to File. The 
extension gained the taxpc(yer either a four or 
six month extension of time to file Form 1040 
or 1040A. The application did not extend the 
time for pe^yment of expected tax since full 
payment of any tax due had to be made with the 
application for extension. When taxpc(yers 
filed their Form 1040 or 1040A, they entered 
the amount paid with Form 4868 or Form 2688 
to determine any tax still due or any over- 
pa^yment of tax. 

Penalty Tax on Individual Retirement 
Arrangements 

Taxpayers could start withdrawing funds from 
an Individual Retirement Arrangement if they 
were disabled or after reaching age 59-1/2, 
and had to start doing so after reaching age 
70-1/2. Withdrawals prior to reaching age 
59-1/2 were subject to a penalty tax equal to 
10 percent of the premature distribution 
unless the individual was disabled. Failure 
to withdraw funds after reaching age 70-1/2 
resulted in the taxpayer's paying a 50-percent 
excise tax on the amount by which the minimum 
required distribution exceeded the distribu- 
tions actually received by the individual 
during the year. Contributions to the retire- 
ment arrangement in excess of the legal 
limitation for the year (the lesser of $2,000 
or the taxpao'er's compensation for the year) 
were subject to an excise tax equal to six 
percent of the excess contribution. {See also 
"Individual Retirement Arrangement.") 

Pensions and Annuities (#) 

Generally, pensions represented periodic 
income received after retirement and made in 



consideration of past services with an ■ 
employer, while annuities were income pa^yable | 
at stated intervals in consideration of a 
specific premium. A taxpa^yer could acquire a 
pension or annuity either by purchase from a 
commercial organization (usually life insur- 
ance, endowment, or annuity contracts) or 
under a plan or contract connected with the 
taxpa^yer's employment. Those pensions or 
annuities obtained in connection with employ- 
ment could be purchased entirely by the 
taxpc(yer or could be financed in part (a 
contributory plan) or in whole (a non-contri- 
butory plan) by contributions of the employer. 

Since a non-contributory pension was one 
paid for entirely by an employer, the amount 
received by the employee was fully taxable. 
This fully taxable pension was reported on 
line 16, "Fully taxable pensions and 
annuities," of Form 1040 rather than on line 
17a, "Other pensions and annuities." 

For the taxpc(yer who participated in a 
contributory retirement plan while employed, 
the amount received was only partially 
taxable. In general, the amount excludable 
from gross income, the nontaxable portion, 
represented the taxpayer's contributions under 
the plan, while the taxable portion 
represented the employer's contribution. (In 
the case of a survivor beneficiary of a 
deceased employee, a death benefit exclusion 
of up to $5,000 could be excluded in addition 
to the deceased employee's contribution.) The 
entire amount of pensions received for the 
year was reported on line 17a, "Other pensions 
and annuities, including rollovers" of the 
Form 1040, with the taxable portion being 
computed on a separate worksheet and entered 
on line 17b, "Taxable amount." 

The "three-year rule" which permitted an 
employee to exclude qualified retirement 
annuity pao'ments from income until the 
employee had recovered the amount contributed 
to the plan, was no longer available after 
July 1, 1986. The employee was required to 
report pa^yments under the general rule which 
provided that the nontaxable portion be 
amortized over the expected lifetime of the 
taxpa^yer. 

Political Contributions Credit 

An individual taxpayer was allowed to take a 
credit against income tax for political 
contributions paid during the year. These 
political contributions could be to a 
candidate or candidates for election to a 
Federal, State, or local office, in a primary, 
general, or special election; a political 
campaign committee; a newsletter fund; or a 
national. State or local committee of a 
national political party. The credit equaled 
50 percent of the amount contributed, limited 
to $50 ($100 on a joint return). 



Individual Returns/1986 



135 



Refund 

A refund of tax included all overpe^yments of 
taxes not applied by the taxpayer as a credit 
to the next year's estimated tax. (See also 
"Overpe\ynient.") 

Regular Tax Computation 

Typically, the tax.payer, in determining "tax 
generated," first computed taxable income. 
Depending on marital status and size of 
taxable income, the taxpayer then used the tax 
tables or applied rates from one of three tax 
rate schedules to determine tax. In some 
instances, the taxpe^yer requested the Internal 
Revenue Service to compute the tax. Returns 
of all such taxp6(yers are classified under the 
regular tax computation method. In addition, 
current year returns of taxpeo'ers whose 
taxable income was greater than zero, but less 
than or equal to the zero bracket amount, were 
also shown as having a regular tax computa- 
tion. For these returns, no "tax generated" 
is shown. 



Rent Net Income or Loss 

Rent net income or loss constituted a part 
of adjusted gross income and was determined by 
deducting from gross rent, amounts for depre- 
ciation, repairs, improvements, interest, 
taxes, commissions, advertising, utilities, 
insurance, janitorial services, and any other 
allowable expenses related to the rented pro- 
perty. If a taxpaiyer used the rental property 
as a residence, rental expenses were limited 
to rental income. 

Research and Experimentation Credit (#) 

This credit was established to encourage 
businesses to increase the amounts spent on 
certain qualified research and experimenta- 
tion. The credit was equal to 20 percent (25 
percent prior to 1986) of the amount by which 
the qualified expenses for the year exceeded 
the average qualified expenses during the 
three years preceding the year for which the 
credit was taken. If the taxpc(yer had been in 
business less than three years special rules 
existed for imputing prior year research and 
experimentation expenditures on which to base 
the credit. Qualified expenses included: 
wages, cost of research supplies, payment to 
others for the use of computer time, and 65 
percent of qualified research expenses 
performed under a contract. 

The credit applied to research in the 
experimental or laboratory sense. It excluded 
research in the social sciences or humanities, 
or the part funded by any grant or contract by 
another person or government entity. In addi- 
tion, to be eligible, the research had to have 
taken place within the United States. 



This credit was extended through calendar 
year 1988. It was redesignated as a general 
business credit and was subject to the general 
business credit tax liability limitations. 

Residential Energy Credit (#) 

In order to reduce energy consumption and to 
encourage the development and use of alterna- 
tive energy sources, a residential energy 
credit was available to taxpayers. The credit 
was made up of two separate parts, one based 
on qualified "energy conservation expendi- 
tures" and the other on qualified "renewable 
energy source expenditures," with different 
requirements for each type of qualifying 
expenditures. The entire residential energy 
credit was available for qualified items 
installed in or on the taxpcO'er's principal 
residence from April 20, 1977, through 
December 31, 1985. 

The credit for energy conservation property 
was 15 percent of the first $2,000 of 
expenditures, including original installation 
costs, with a maximum credit of $300 per 
residence over the entire period the credit 
was to be in effect. This credit could only 
be taken if the residence was completed by 
April 20, 1977 and the residence was in the 
United States. 

Qualifying energy conservation property 
included the following items: 

(1) insulation designed to reduce the heat 
loss or gain of a home or water heater, 

(2) storm or thermal windows or doors for 
the outside of the home, 

(3) caulking or weatherstripping of outside 
doors or windows, 

(4) clock thermostats or other automatic 
energy saving setback thermostats, 

(5) furnace replacement burners, ignition 
systems that replace a gas pilot light, 
and flue opening modifications, and 

(6) meters that show the cost of energy use. 

The credit for renewable energy source 
property was 40 percent of the first $10,000 
of expenditures, including labor costs for 
on-site preparation, assembly, or original 
installation, with a maximum credit of $4,000 
per residence over the entire period the 
credit was to be in effect. 

The renewable energy source property had to 
be new, and expected to remain in operation at 
least five years. Renewable energy source 
property included the following items: 

(1) solar energy property for heating or 
cooling the home or for providing hot 



136 



Individual Returns/1986 



water or electricity for use in the 
home, 

(2) wind energy property for generating 
electricity or other forms of energy 
for home use, and 

(3) geothemial energy property for heating 
or cooling the home or for providing 
hot water for use in the home. 

The residential energy credit could not be 
claimed for energy saving items or renewable 
energy source property installed after 1985. 
However, unused credits from prior years could 
be carried forward. 

Royalty Net Income or Loss 

Net royalties consisted of gross royalties 
less deductions for depletion, depreciation, 
office rent, legal fees, clerical help, 
interest, taxes, and similar items. Gross 
royalties included revenues from oil, gas, and 
other mineral rights; revenue from patents; 
and revenue from literary, musical, or artis- 
tic works. Certain royalties received under a 
lease agreement on timber, coal , and domestic 
iron ore were eligible for capital gains or 
ordinary loss treatment under IR Code Section 
1231, and, as a result of the separate compu- 
tation required by that section, are reflected 
in the statistics for "sales of capital 
assets" and "sales of property other than 
capital assets." 

Salaries and Wages 

Salaries and wages as reported on the tax 
return were amounts of compensation primarily 
for personal services. The following items 
were included: 

commissions, 

bonuses, 

tips, 

fees , 

excess reimbursement over employee 

business expenses, 

moving expense allowances, 

employer's payments to a nonqualified 

pension plan, 

the difference between the fair market 

value of certain property and the 

discount price for which it was 

purchased by a taxpayer from his 

employer, 

severance pay, 

sick pay, 

the employee's portion of social 

security tax when paid by an employer, 

exercising a stock appreciation right, 

vacation allowances, 

payments received as the result of 

winning some legal suits, 

most disability pa(yments. 



certain group-term life insurance 
premiums paid by an employer, 
strike and lockout benefits, 
certain meals or lodging, and 
the value of non-monetary pa^yments for 
services (e.g., merchandise, accommoda- 
tions, certain meals or lodging, 
certain stock purchase plans, or 
property). 

Identifiable amounts for any of these 
categories which may have been reported by 
taxpayers as "other income" were treated as 
salaries and wages for the statistics. 

Sales of Capital Assets Net Gain or Loss 

In general, capital assets for tax purposes 
included all property held for personal use or 
investment. Examples of such assets were 
personal residences, furniture, automobiles, 
and stocks and bonds. Assets used in the 
normal course of business activities, such as 
inventory held for sale during the ordinary 
conduct of business, and depreciable or real 
property held for sale or used in a trade or 
business, were specifically excluded from 
treatment as capital assets. 

In addition, net gains from the disposition 
of certain types of property which were not 
classified as capital assets were treated as 
capital gains under IR Code Section 1231. 
These included property used in business, such 
as buildings and machinery, and also certain 
specific types of assets such as livestock, 
cut timber, coal, domestic iron ore and timber 
royalties, and unharvested crops sold with the 
land, if the land was held for more than six 
months. 

On the other hand, all or a portion of net 
gains from some types of property included 
under the definition of capital assets could 
be denied capital gains treatment under 
certain other sections of the IR Code. 
Generally, these sections denied capital gains 
treatment to gains that resulted from using 
the asset in a trade or business. 

The following concepts were used in the 
computation of net capital gain or loss for 
the purposes of this report: 

Net short-term gain or loss --These were 
gains and losses from the sales or exchanges 
of capital assets held for six months or 
less. Short-term gains or losses from current 
year sales were combined with any short-term 
capital loss carryover, any net short-term 
gain or loss received from partnerships, S 
corporations, or fiduciaries, gains from the 
sale or exchange of a principal residence held 
six months or less, and gains from installment 
sales. 

Net long-term gain or loss — These were gains 
and losses from sales or exchanges of capital 
assets held for more than six months. Long- 



Individual Returns/1986 



137 



term gains and losses were eligible for spe- 
cial tax treatment (see "Net capital gain" 
below). To obtain the net long-term gain or 
loss, gains or losses for which taxpayers 
received Forms 1099-B (stocks, bonds, etc.) 
were combined with: 

(1) net long-term gain or loss received 
from partnerships, fiduciaries, or S 
corporations, 

(2) capital gain distributions of regulated 
investment companies (mutual funds) and 
real estate investment trusts, 

(3) long-term capital loss carryover from 
prior years, 

(4) gains and losses from sales or exchange 
of assets used in a trade or business 
and involuntary conversions, 

(5) gains from the sale or exchange of a 
principal residence held more than six 
months, and 

(6) long-term capital gains from 
installment sales. 



loss carryover— This 



c apital 

jo that portion of short-term 



Short-term 
carryover equaled 
capital loss incurred, but not deducted, in a 
previous tax year because of the limitation to 
net capital loss claimable, as discussed below 
under "Net capital loss." 

Long-term capital loss carryove r— Thi s 
carryover equaled that portion oT Tong-te rm 
capital loss incurred, but not deducted, in a 
previous tax year because of the limitation to 
net capital loss claimable, as discussed below 
under "Net capital loss." 

Net capital gain — If the combination of net 
short-term gam or loss and net long-term gain 
or loss resulted in a positive amount, the 
taxp«^yer had a net capital gain. For 
taxpayers with long-term capital gains the 
actual amount shown as net capital gain (and 
thus carried into adjusted gross income) was 
computed by first subtracting short-term 
capital losses (if any), and then subtracting 
60 percent of the remaining amount. 
Short-term capital gains, on the other hand, 
were always fully includable in net capital 
gain. 

Net capital gain also included capital gain 
distributions which would have been reported 
on Schedule D, Capital Gains and Losses, 
except for the provision that taxpayers who 
had no other gains or losses could simply 
enter the portion of capital gain distributions 
included in adjusted gross income on line 14 
of Form 1040. These distributions were always 
considered to be long-term capital gains. The 
statistics include a separate tabulation of 
capital gain distributions not reported on 



Schedule D (Capital Gains and Losses and 
Reconciliation of Forms 1099-B). 

Net capital loss — If the combination of net 
short-term gain or loss and net long-term gain 
or loss resulted in a negative amount, the 
taxpayer generally showed a net capital loss. 
In many cases, however, the actual amount 
included in net capital loss (and thus carried 
into adjusted gross income) was less than the 
computed combined amount. For taxpayers with 
long-term capital losses, only 50 percent of 
such losses (reduced by any short- term capital 
gains) was includable in net capital loss. 

After this reduction, net capital loss was 
further limited to the lesser of (a) net 
capital loss, (b) taxable income (computed 
without regard to capital loss or zero bracket 
amount), or (c) $3,000 ($1,500 for married 
persons filing separately). 

Amounts of capital losses in excess of the 
above limitations, whichever was applicable, 
could be carried over to subsequent tax years. 

Sales of Property Other Than Capital Assets 
Net Gain or Loss ' 

Property other than capital assets generally 
included property of a business nature, in 
contrast to personal and investment property 
which were capital assets. Some types of 
property specifically included in this group 
were: 

(1) certain depreciable, depletable, and 
real business property; 

(2) accounts and notes receivable in the 
ordinary course of business generated 
from the sale of goods and services 
ordinarily held for sale by the business 
or includable in the inventory of the 
business; 

(3) certain copyrights; literary, musical, 
or artistic compositions; or similar 
properties; 

(4) any share of gain or loss that otherwise 
qualified under this heading and was 
received through partnerships, S cor- 
porations or fiduciaries; and 

(5) amounts resulting from certain "involun- 
tary conversions," including net losses 
from casualty and theft. 

Gains from the disposition of some property 
types not considered to be capital assets 
could be treated as capital gains under cer- 
tain conditions. Conversely, under certain 
other conditions gains from the disposition of 
some property types considered to be capital 
gains could be denied capital gains treat- 
ment. Taxpayers reported all gains and losses 
not receiving capital gains treatment on Form 



138 



Individual Returns/1986 



4797, Gains and Losses From Sales or Exchanges 
of Assets Used in a Trade or Business and 
Involuntary Conversions. 

S Corporation Net Profit or Loss 

Net income from a qualified S corporation 
(defined in Section 1361 of the IR Code) was 
taxed directly through each stockholder. Net 
losses were allocated to each stockholder to 
be offset against income from other sources. 

S corporation income shown in this report 
was the amount taxable to stockholders as 
ordinary income. Net long-term capital gain, 
reduced by the special tax imposed at the 
corporate level, retained its character in the 
hands of the stockholders and is included in 
the statistics for net gain or loss from sales 
of capital assets. Undistributed income 
earned in previous years was taxable to 
stockholders in the year it was earned and 
could be distributed during the current year 
without any further tax. 

If a return showed net income from one S 
corporation 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 S corporations; i.e., the net amount on a 
return-by-return basis. 

Additional information on S Corporations can 
be found in Statistics of Income--Corporation 
Income Tax Returns, 1985. 



Self-Employed Retirement (Keogh) Plan 
Adjustment 

The tax law allowed self-employed indivi- 
duals to contribute to a qualified retirement 
plan (Keogh or H.R. 10 plan) and deduct all or 
a part of such contributions in computing 
adjusted gross income. The amount which could 
be deducted was based on earned income. For 
self-employed persons participating in simpli- 
fied employment pensions (SEPs) compensation 
could not include amounts received as deferred 
compensation or as a pension or annuity. 
Thus, earned income was defined as: 

(1) net earnings from self -employment, but 
only with respect to a trade or business 
in which personal services of the tax- 
paiyer were a material income-producing 
factor, and 

(2) income from the disposition of certain 
property by individuals whose personal 
efforts created the property, excluding 
capital gains. 

Additionally, the maximum amount of the 
annual deduction was the lesser of $30,000 or 
25 percent of the participant's compensation. 



Self -Employment Tax (#) 

This tax, levied under the Social Security 
system, was reported by most individuals who 
had self-employment earnings of at least $400 
derived from a sole proprietorship or from any 
share of partnership profits. In the case of 
individuals who were paid as an employee of a 
church or qualified church controlled organi- 
zation that had in effect a certificate 
electing exemption from social security taxes, 
they were required to pay self-employment tax 
if they had remuneration of $100 or more. 
Ministers or members of certain religious 
orders could elect not to be covered by social 
security if they opposed social insurance on 
religious principle. 

U.S. citizens employed by foreign govern- 
ments or international organizations were not 
subject to self-employment tax on salaries. 
Certain types of income and deductions such as 
investment income, capital gains and losses, 
deductions for net operating losses, and 
casualty and theft losses were not allowed in 
computing self -employment earnings. 

The maximum amount subject to self-employ- 
ment tax for 1986 was $42,000, reduced by any 
wages on which social security tax had been 
withheld by any employer. The maximum self- 
employment tax pc^yable was $5,166, based on 
the 12.3 percent rate in effect for that 
year. For 1985, the rate was 11.8 percent 
with the maximum amount of earnings being 
$39,600 and the maximum tax, $4,672.80. 

Separate Returns of Husbands and Wives 

Generally, these were returns of married 
persons, each of whom filed a return indepen- 
dently of his or her spouse and reported only 
his or her own income, exemptions, and tax. 
Also included were returns of married persons 
where only one spouse had income, but elected 
to use this classification. 

If only one spouse filed a separate return, 
the other spouse's exemption could be claimed 
on that return, but only if the spouse who was 
not filing had no gross income and was not the 
dependent of another taxpa^yer. 

Single Persons, Returns of 

These were returns of (a) unmarried persons 
who did not qualify as head of household or 
surviving spouse, or (b) certain married indi- 
viduals living apart from their spouses who 
maintained a home, independently of the 
spouse, that was the home of the individual's 
child or stepchild (who could be claimed as a 
dependent) for more than 6 but less than 12 
months of the year. 

Size of Adjusted Gross Income 

The amount of adjusted gross income reported 
by the taxpe^yer on the return was the basis 



Individual Returns/1986 



139 



for classifying data by size of adjusted gross 
income. Returns without positive adjusted 
gross income, such as deficit returns or 
returns on which income and loss were equal, 
were classified as having no adjusted gross 
income and appear as a separate class in most 
basic tables. The absence of a class labeled 
"no adjusted gross income" indicates that any 
deficit or break -even returns in a table were 
included in the lowest income class. 

Social Security Taxes on Tip Income 

This amount consisted of social security tax 
on unreported tip income and uncollected 
employee social security tax on tips. 

Cash tips amounting to $20 or more that the 
taxps^yer received in a month while working for 
any one employer were subject to withholding 
of income tax, social security tax, or 
railroad retirement tax. Cash tips counted 
toward social security and railroad retirement 
benefits and an employee was required to 
report these tips to the employer; the 
employer then withheld the social security 
tax or railroad retirement tax. However, if 
the employer was unable to withhold the amount 
of social security tax or railroad retirement 
tax, the amount of uncollected social security 
tax or railroad retirement tax on tips was 
indicated on the employee's Form W-2, and the 
taxpayer was required to report the 
uncollected tax and pay it with the Form 1040. 

If the employee did not report the tips to 
the employer, the employee was required to 
compute the social security tax on unreported 
tips on Form 4137 and attach it to Form 1040. 

State Income Tax Refunds 

These amounts represented that part of a 
refund of State income tax attributable to 
itemized deductions taken in a prior year that 
resulted in a Federal tax benefit. Taxpayers 
were instructed not to net the refundable 
amount against the current year's itemized 
deduction for State and local income tax. 



Surviving Spouses, Returns of 

These returns were filed by widows or 
widowers whose spouse had died during either 
of the two preceding years, who had not 
remarried, and who had maintained a home which 
was the principal abode of a child or 
stepchild for whom the taxpayer was entitled 
to an exemption. 

Surviving spouse taxpj^yers could use the 
joint return tax rates for the two taxable 
years following the year of death of the 
spouse; however, the deceased spouse could not 
be claimed as an exemption, except for the 
year of death. 

Tax Credits 

This item represents the sum of "Total 
Personal Credits", the "Foreign Tax Credit", 
the "General Business Credit", and "Other Tax 
Credits". 

Tax Due at Time of Filing 

"Tax due" was reported on returns on which 
"total tax liability" exceeded the "total 
taxpe^yments." 

Tax From Recomputing Prior-Year Investment 
Credit 

The investment tax credit provisions of the 
law included a recapture rule which required 
taxpc(yers to pay back all or a portion of any 
investment credit taken on property disposed 
of before the end of the useful life claimed 
in computing the credit. The law specified 
that if property qualifying for the credit was 
disposed of before the end of its intended 
useful life, the tax for the year of disposal 
was increased by the difference between the 
credit originally claimed and the credit that 
would have been allowed based on the shorter 
actual life. 

Tax credits could not be applied against 
this additional tax. 



Statutory Adjustments 

These were certain adjustments to gross 
income allowed as deductions in arriving at 
adjusted gross income. Statutory adjustments 
consisted of the moving expense deduction, 
employee business expense deduction, pc^yments 
to a self-employed retirement (Keogh) plan, 
forfeited interest penalty, pc^yments to an 
individual retirement arrangement (IRA), 
alimony paid, the two-earner married couple 
deduction, and the foreign housing deduction. 
Each of the above is described in this 
section. In addition, statutory adjustments 
included the forestation/reforestation amorti- 
zation deduction and the repe^yment of supple- 
mental unemployment benefits under the Trade 
Act of 1974. 



Tax Generated 

This amount was the tax on "taxable 
income." On most returns (those without one 
of the "taxes from special computations or 
those not electing to use the income averaging 
method for determining their income tax"), 
this equaled "income tax before credits." 



Tax Savings From Income Averaging 

In this report, the amount of tax savings is 
the difference between the tax resulting from 
using the provision of the income averaging 
method from Schedule G (Income Averaging) and 
the amount of regular tax that would have 
resulted from not using this provision. 



140 



Individual Returns/1986 



Taxable and Nontaxable Returns 

The taxable and nontaxable classification of 
a return for this report was determined by the 
presence of "total income tax" (the sum of 
income tax after credits and the additional 
tax for tax preferences). Some returns 
classified as "nontaxable" may have had a 
liability for self -employment or Railroad 
Retirement Tax Act (RRTA) taxes, social 
security taxes on tip income, tax from 
recomputing prior-year investment credit, 
penalty taxes on individual retirement 
arrangements. Section 72 penalty taxes, 
advance earned income credit paiyments, golden 
parachute pc^yments, or uncollected employee 
social security and RRTA tax on tips. 
However, these taxes were disregarded for 
purposes of this classification, since three 
of the above taxes were considered social 
security (rather than income) taxes, and the 
remaining ones, except for advance earned 
income p^ments, were either based on 
prior-year's income or were penalty taxes. 
For the purposes of this report, the earned 
income credit was treated as an amount which 
could be used to offset income tax before 
credits. (Since the earned income credit was 
refundable, it was subtracted from income tax 
after reduction by all other statutory credits 
for the statistics.) As a result, some 
returns became nontaxable strictly because of 
the earned income credit when there was not 
additional tax for tax preferences and the 
earned income credit equaled or exceeded 
income tax before credits reduced by any other 
credits. 

It should be noted that classification as 
taxable or nontaxable was based on each return 
as it was originally filed; the classification 
does not reflect any changes resulting from 
audit or other enforcement activities. 



Taxable Income 

Taxable income was the amount to which 
taxpc^yers applied the tax tables or the tax 
rate schedules to arrive at "tax generated." 
It was determined by subtracting from adjusted 
gross income "excess itemized deductions" (or 
by adding the "unused zero bracket amount"), 
the charitable contribution deduction claimed 
by taxpc(yers who did not itemize, and the 
exemption amount. The zero bracket amount, 
that portion of income subject to tax at the 
zero percent rate, represented the first 
portion of taxable income. 

Taxable income was not tabulated for deficit 
returns or for returns on which excess item- 
ized deductions plus the exemption amount 
equaled or exceeded adjusted gross income. 

Taxes From Special Computations 

These taxes represented the second component 



of "income tax before credits" (in addition to 
"tax generated") and consisted of: 

(1) the "special averaging tax" (from Form 
4972), computed by a taxpe^yer who 
received a lump-sum distribution from a 
qualified pension or retirement plan; 
and was eligible to use the 10-year 
averaging method; 

(2) the "multiple recipient special aver- 
aging tax" (from Form 5544), computed by 
a taxpc\yer who received a share of a 
single lump-sum distribution from a 
qualified pension or retirement plan; and 

(3) the tax on accumulation distributions of 
trusts (from Form 4970), computed by a 
taxpaiyer who received a distribution in 
the current year which was based on 
income accumulated by a trust in prior 
years. 



Taxes Paid Deduction 

Taxes allowed as a deduction from adjusted 
gross income included personal property taxes, 
state and local income taxes, certain state 
and local general sales taxes, taxes paid to 
foreign countries or U.S. possessions unless a 
foreign tax credit was claimed, and real 
estate taxes except those levied for improve- 
ments that tended to increase the value of the 
property. Federal taxes and State and local 
taxes on cigarettes, tobacco and alcoholic 
beverages were not deductible, nor were State 
and local fees for vehicle license plates 
(unless the fees were based on the value of 
the vehicle) or driver's licenses. 

Mandatory employee contributions to a state 
disability fund and employee contributions to 
a state unemployment fund were deductible. 

Taxes paid on business property were 
deducted separately on the schedules for 
business, rent, farm, and royalty income and 
are excluded from the "taxes paid" in this 
report. 



TaxpcQ^ments 

These pc^yments were generally made before 
the return was filed and were applied against 
tax liability to determine any amount pe^'able 
or refundable at the time of filing. They 
consisted of the following: 

(1) income tax withheld, including backup 
withholding, 

(2) excess social security taxes or railroad 
retirement tax withheld, 

(3) credit for tax on certain gasoline, 
fuel , and oil , 



Individual Returns/1986 



141 



(4) pe^yments on 1986 declaration of esti- 
mated tax, 

(5) psiyment with request for extension of 
filing time, 

(6) credit from regulated investment com- 
panies, 

(7) overpc^yment of windfall profit tax, and 

(8) other taxpc(yments. 

Each of the above is described under a 
separate heading in this section. 

While the earned income credit was shown as 
a taxpc(yment of the tax return itself, it is 
tabulated separately for purposes of this 
report and not included as part of taxpeO'- 
ments. (See also "Earned Income Credit.") 

Total Income Tax 

Total income tax was the sum of income tax 

after credits and the additional tax for tax 

preferences. It did not include any of the 

other taxes which made up "total tax 
liability." Total income tax was the basis 

for classifying returns as "taxable or 
nontaxable." 

Total Itemized Deductions 

Itemized deductions from adjusted gross 
income could be claimed for medical and dental 
expenses, taxes paid, interest paid, contri- 
butions, casualty and theft losses, and 
miscellaneous deductions. 

Four groups of taxpao'ers were required to 
itemize their deductions, even if those 
deductions were less than the zero bracket 
amount. Those individuals were dependents 
with unearned income of $1,080 or more; 
married persons filing a separate return when 
the taxpsiyer's spouse elected to itemize; dual 
status aliens (i.e., one who was both a 
nonresident alien and a resident alien or U.S. 
citizen during the year); and persons exclu- 
ding income received from sources in U.S. 
possessions. Dependents with unearned income 
could substitute their earned income, if it 
was larger than their itemized deductions. 

Total itemized deductions was the amount 
before the zero bracket amount was taken into 
account. It was tabulated only from returns 
showing positive adjusted gross income. 

Total Personal Credits 

For purposes of this report, total personal 
credits consisted of the following: 

(1 ) child care credit; 

(2) credit for the elderly and permanently 
and totally disabled; 



(3) residential energy credit, 

(4) political contributions credit, and 

(5) mortgage interest credit. 

This amount was deducted from income tax 
before credits to arrive at income tax after 
personal credits. (See also "Income Tax After 
Personal Credits.") Each of the above credits 
is described under a separate heading in this 
section. 

Total Tax Liability 

Total tax liability was the sum of income 
tax after credits, additional tax for tax 
preferences, self-employment or Railroad 
Retirement Tax Act taxes, social security tax 
on tips, tax from recomputing prior-year 
investment credits, taxes from individual 
retirement arrangements. Section 72 penalty 
taxes, uncollected employee social security 
and Railroad Retirement Tax Act tax on tips, 
tax on golden parachute poiyments reduced by 
the "earned income credit used to offset all 
other taxes" (defined under "Earned Income 
Credit"). For purposes of this report, total 
tax liability did not include any advance 
earned income credit pe^yments. 

Type of Tax Computation 

There were two methods of computing the tax 
on income subject to tax. These methods were: 

(1) regular tax, as computed from the tax 
tables or tax rate schedules accompany- 
ing the Forms 1040, 1040A, or 1040EZ; and 

(2) income averaging, computed on Schedule 
G, Income Averaging, 

Unemployment Compensation 

All or a portion of peiyment received for 
unemployment compensation was includable in 
adjusted gross income, and thus subject to tax. 

The taxable amount of unemployment compen- 
sation was determined by adding adjusted gross 
income and unemployment compensation for the 
year and subtracting the exclusion for 
unemployment compensation pc(yments. The 
excluded amounts were $12,000 for single 
persons or married couples who filed separate 
returns and did not live together anytime 
during the year and $18,000 for married 
couples who filed joint returns. Married 
couples who filed separate returns and lived 
together anytime during the year were not 
eligible for the exclusion. 

One-half of the excess over the exclusion, 
but not more than gross unemployment compen- 
sation, was determined to be taxable unemploy- 
ment compensation. 



142 



Individual Returns/1986 



Unused Zero Bracket Amount 

This concept represented the amount by which 
the zero bracket amount exceeded total item- 
ized deductions. It could arise only on 
returns of taxpc(yers who were required, by 
law, to itemize their deductions. Such 
taxpe^yers consisted of: (1) married persons 
filing separately whose spouse chose to 
itemize; (2) dual status aliens; (3) persons 
excluding income from sources in U.S. posses- 
sions, and (4) dependents with unearned income 
if their earned income was less than the zero 
bracket amount. 

This last category of taxpayers consisted of 
any individual who could be claimed as a de- 
pendent by another taxpc(yer and had to file a 
tax return if he or she had unearned income 
(such as interest, dividends, or capital 
gains) in excess of $1,080. In addition, 
these taxpc(yers were required to itemize their 
deductions, even if the total amount of deduc- 
tions was less than the appropriate zero brac- 
ket amount. (This was in contrast to most 
other taxpa^yers who could itemize their deduc- 
tions only if the total itemized deductions 
exceeded their zero bracket amount.) If these 
dependent taxpayers also had earned income, 
such as wages, they could substitute the 



earned income, if larger, for the amount of 
itemized deductions. The amount of any earned 
income substituted, however, was limited to 
the zero bracket amount. For purposes of 
statistics in this report, those returns for 
taxpayers being claimed as dependents with 
earned income equal to or greater than the 
zero bracket amount were tabulated as "zero 
bracket amount only" returns. Those returns 
with earned income less than the zero bracket 
amount were tabulated as returns with itemized 
deductions, with any specified itemized de- 
ductions tabulated as reported by the tax- 
payer. Earned income used in lieu of itemized 
deductions to offset taxable income was tabu- 
lated as part of "miscellaneous deductions." 

(See also "Zero Bracket Amount," and "Total 
Itemized Deductions.") 



Zero Bracket Amount 

This amount replaced the "standard deduc- 
tion" which was in effect for 1976 and earlier 
years. For 1986, the zero bracket amount was 
$3,670 for married taxpayers filing jointly 
and surviving spouses, $2,480 for single 
persons and heads of households, and $1,835 
for married taxpayers filing separately. 



Section 6 1986 Forms and Instructions 



Page 

Form 1040 and instructions 144 

Form 1 040A and 1 040EZ 1 71 

Schedules A & B, Itemized Deductions and Interest and Dividend Income 174 

Schedule C, Profit or (Loss) From Business or Profession 175 

Schedule SE, Computation of Social Security Self -Employment Tax 175 

Schedule D, Capital Gains and Losses and Reconciliation of Forms 1099-B 176 

Schedule E, Supplemental Income Schedule 177 

Schedule F, Farm Income and Expenses 178 

Schedule G, Income Averaging 179 

Schedule W, Deduction for a Married Couple When Both Work 179 

Schedule R, Credit for the Elderly or for the Permanently and Totally Disabled 180 

Form 3468, Computation of Investment Credit 181 

Form 4562, Depreciation and Amortization 182 

Form 6251, Alternative Minimum Tax Computation 183 

Form 8396, Mortgage Interest Credit 183 



143 



144 



Individual Returns/1986 



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149 




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151 







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153 






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154 



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= 5„pt I 1 = 

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155 



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156 



Individual Returns/1986 




Is 



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IIJ 

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Individual Returns/1986 



157 



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Individual Returns/1986 



159 



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3 






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160 



Individual Returns/1986 




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161 



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•.>,= 3(ij4i"5,3- .■= ntinj*'*" 

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S™^>--E£ OOrMtn 

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I • .r Vl • I 



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162 



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*> Si 



Of ^ 



•) u V , 






11^ IS 



— f^ S 






„;s 






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ill; 



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f^ ill «||s^ 



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o «t o 






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3 ^ 3 0) 3 ^ 2 



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5sisrs|i = s«i ill 

' . a — ^ E = y 



2S2Ss 
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|£o_ = 

fiiil 

uT ™ »■ a> ^ 

£ £ UJ = o 



l££5« 



E S °E 



lisjSsii •?s3S = |S.g|s|j gs^sllt Sg;|-s 



lag 5 



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II; 



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Individual Returns/1986 



163 



aS I 



I 8S: 



. lO V)— -O i»f>.ir 
itv mTTiOiO lO r-« B 



nvD r-- CO CTiO— -ry m w in lO r- oo CT> O 



pn(M Oa>>£« [MOoDiO ijry — O ff> a 









iniA^vo loioioio to ^ f^ 






O f~« TT -— CO lO "? OJ 
^ ^ iniD iD f^ 00 01 






OQOO OOOO 



Sggg Sg 



^ss gsss gsgs gggs gSgs 



ncno— — cv 



oolD'7 cmOcoic it (m o m lOncMO (Did^ 



ij-irm ior«.oooo oio — 



— O CTi CO r- lO in ^ mrv — O i 
coo^mo — ■ CM m ^ iniur^eo i 



OOOQ OOOO OQOQ OQOO OOC 
in O in o momo momo in O in O m O ir 



J oiiomo pvi — 00 incvjffno 

p 01010-" — (NfiT vinioio r--oooooi 









i-r I 



niOr«. coeOO^O O — IN 



I O^r^^CNj <J»rv^*Ng Oif^^oj C**^ 



n lO f«- « iD<riO— -■ c\ 



OQOO OOOO OQOQ OQOQ OQOC 
inomo inomo inOmS inOino inoinc 
O-^r^cM CMi^m* «inmA ior.r«.« « » 9> c 






OOOO 


5sis 


ii§2 


---- 


---- 


-- — , 




isss 


ssr- 




22SS 


SS5S 


sgsg 


Sgsg 


Sggg 


Oi9<9i9> 


»««» 


» w>» 


|S8S 


gsgs 


gsgs 


»»»» 


0>«»O> 


«0>01ffl 



IV « inioio 



O Oi CO rs. lOir 



OCTiffi O — — <\ 



PI 3 inio r«.r«.a)CTi O — — fs 



"^ 00 00 O^OO 






^ ^ ^ (^ ^ (^ 01 O 
QOQO QOQO 



SgS g 






OQOQ OQOQ OQOQ OQOQ OQOQ 

inOmO m O m o inOmQ momo momo 

O-^-^t^ fMmPO* ^inifiib wrir-Bo «a^»0 

o'o'o'o" o'o'o'o' o'o'o'o' o'o'o'o' o'oo — 

§OQO QOQO QOQO QOQO QOQO 

mOm OmOm omom o m O m omoin 

Oo-^ (MCMntn^ ««inin ««rvp>. »«Ao« 

o'o'o'o o'o'oo' o'o'o'o' o'o'o'o' o'o'o'o' 



jootno o- 



Irse I 



n [M oi lo f) o p* V— 'OOin rygiiO"i 

NPjn V in lO lO r^(D00O> O O ^^ IN 



1 "iin tnior. 






nmi£ (^r^cna} <i>oio — 



ia*'» o in — ioc\ 



ig:: 



1 ^ II in lO vo r- 



SiOCMiO woiocsi oOvOiD r^mtC 
lO r>- r*. inOiC^O O — ■ (Ni tv rnrntii 



^^^4^ mr^c^iO *no^v -^ttin*M 
O'^eoeo CTi O O — fvifnpiw rfiinior* 



ocno o — fv 



OlOCMCO 30lO(M (S^OlO (M CO ^ o 



30lO(M (S^OlO (M CO ^ c 
— ' — ■ (M tMn-Ti imnior- 






>QOQ OQOQ OQOQ OQOQ OQOC 

)OmO mOmO mOmS m O m O m Q m C 

>«-^t>i cvmrov ^ifiifi^ ■eivr^.co «o » v> C 

im'm'm' m'm'm'm' ifiitiif>i/i mm' mm m'm'm'v 

lOQO QOQO QOOO QOQO QOQC 

imom omom omom omom omQi/ 

I O — •• rj od r>m ««mm le iC P^ rw W ot O 



' OQOQ OQOQ OQOQ OQOC 
' momo momo mOmo mome 



QOQO 



lO^^^ <01D<AIO lO<£^<£ lOIOIC^ 

ssgs ssgg gggs gggs 

(MiMfif^ vvmm loici^i^ maiSiri 

lO K) to' 10 U> U> 10 



OQOQ OQOQ OOOQ OQOQ OOOO E 
mOmO memo mOmQ mOmO mOmo c 
O -• -• CM c^m<*)v « m m id ic r» rs. s gs ffi 9i O p 



POOO QOQO QOQO QOQO OOOO 



QOQO QOQC 



to IS kO tfi lo lo lo 10 



Id 


5 


1 
1 


4.406 3.448 5.468 4.075 
4.419 3.459 5.487 4.087 
4.432 (3.4/0; 5.506 4.099 
4,446 3,481 5.525 4.112 


S5 S 


*• 


SIS 9. 




t 




III 






25.200 25.250 
25.250 25,300 
25.300 25,350 
25.350 25.400 



O ^ ll 



« "E n — 5 E 



_0) 
(0 
X 

vo 

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CO)!-- 



o o m c ^ TT oj 

m i:;; !£1 i| i rn £ 

f^ CM r^ j; ^ — 

^ <u a ^ ^ >^ ° 



E E E 



o « b -a 



i t s i 3 ; 

: a* Qj -^ in 3 
I ^ ^ o „ c 






!€ I 






CMomv V m m lO 
oS — c^J Spinn 



OOOO O — OiM r^fooov 



ss 






OV OlOCMOJ 



OQOQ 

gsgs 



OQOQ OQOQ 

lOri^r^ao «9i9>o 

QOQO QOQO 

Qmom omom 



SCO aia^oo 






ooinrsto^ ini^Oi 



g2g 



DOtffl O — (Ml 



vc lor^ f"- mix 



vOiOcv oOq'O'X) isjoOttO lO in 00 tt — ■ Ot 
r^<OGO<7N ^o^^-^ CMrMf'^v ^ in in lO f^ f^ 



OOO— fi£ 



in I"" O n lO 00 — V r-.(j.c-jin coOf^iO 



--om IOCS'- 






D O n lO 0^ — ' ^ l~« 



OOOO OOOO OOOO OOOO OOOO oooo 



am O' 
ni^ O' 



lOm omom omom om 
jmcv o c^ m r- o cm m r^ ocu 



OOOO OOOO 



ggsg 
gsgg 



OOOO OOOO OOOO 



OfMincO — miOO* iNTr-O 



OOOO OOOO OOOC 



OOOO OOOO OOOO 



8 momo 

r>jmr->0 



8 mom gm 

CMmlv OtM 



164 



Individual Returns/1986 



ill 

S3* 



ill 

•3i 



Isl 

|3« ;l 






Irf- I 



III 






LSI 



<: 



*- * I 






l^iO"^ » O — m « >o F>> <0 1 



ffi*(Ti(Ti ffiOOO o o — • — • 

OO-af^iA O0^fv>l£ eo-'rOIO co^ 
tTtr^CD^ O*^***^ kfir^COO* O^ 






— OCiflOr^ iDifi^t- 






OQOO oooo ogoo 

■nooo M^ou^o mowiq 

»r««i'« *■«*«■ aCoTarffC 

M <^ (^ C* N (V| C4 (M CJNCMC* 

§ooo ooQO oooo 

^Otf^ Oinoin omom 



i«r^rvMi «#9<o 

ffToTsraC 0r»«o' 

(N (^ oi oi rt< m r< n 

§ooo oooe 



3 « (B r.j ipOiTOO 



J.003 oacNitco 



j?^(OP^ lOiJ^^f^ 









lOr^OiO 



S8S8 



>ooo 0000 0900 00 

^0M10 lOO^Q H^OM^O ir>o 



5gS| sss 

«' 10' <0 >0 <tt >A ^0 

8000 0000 0000 000 
■^O^ Oi'^Oi'^ OinSm O m O 
r^Nrlf^ ««tf^i/i 2«r>r^ w « » 



000 9000 



««0« «««« <0«>«« «>e<Ai0 «««« 



I a^i2>iCU> w ^ <^ ^ 



jiO — f^ f^jiiOt" 



■•**>^iO <0^^^fn 



— S S^ 



5 ^0*5* 00 



Igss 



OOOQ OOOQ 

gsgs gsgs 



ssss sssg 
gsgs gsss 






ii<srvi£ 03<Dr^ tO O 4 <n iMiOOT ao(N 



M V iTIf cod' 



— oa> «t^ 









DliMOf l£tOlAlC 



pooo 00 — —. 



S828 S8S8 SSgg S8S8 SSSS 

O •■ -" (N r^'nit'9 ^ m in 2 >or^r«*B w9>V>0 



oooe 0000 0000 

|S8S 8S82 iS8S 

o'po'o' o'o'o'o' o'oo'o 



0000 ooo- 
looo 0000 






0000 0000 



r>j— lOiTi cop>.io>o « iTi rj — ■ 

inr>>tf<o r^ 4 i£ O Ori^iO 

^^^r^^ CO'^'OiC (O '^ m t^ 

li^pvOiai 0<Mi^^ ifi r^ B) ff> 

iJ<(nff<<T' 0000 000 — 



09mr~- VOifi'J'"! 

f) f»| ^ <I TT ^ •* li^ 



»■?« SgS8 SfSi 

r.' f»i' r.' r.' r.' ^.■ rv' m 

rv (N rn N (SI (M tM (M 

gggs gsgs 



9-.r^ ^0«Dr>. lOinqn 



aifiiDr- (DiJtO>-< (N m w in 






S8S8 SSSS SSS8 

0-«-«N oiftm* wAifi« 
*'VW WW WW 
r« rv <>< (>• c* m rv r* n n r« f« 

gsgs gsgs gsss 

Oo-*" <^C4mn wiAu^ 



SgSg SgSi 

♦ Ww VWm' 

gsgs gsgs 



JJO*«'"- lOlT) w 



-9i—>(^ ViOOlO rv 2 '^ IB 






**Or*j^ ^OfTio*** ^-^^in r*j0^iOf^ Of*^^*" 
^mf-«(i) o tN f 10 r«. (Ti O (^ ^ in r* ffi — -r^^io 



0000 0000 0000 0000 0000 

momo inoino u^Otf>5 inomo mSmo 

O^ — N o*p>p»* «inin« i©^r.« aotvio 

ssgs ssgs gsgs gsgs gsgs 

00 "" r^r^nct vvinm ««h.rv wtoAoi 



_ - ^ ** C60<M^ lO p>- CT> — . 






iio ao — f^io I 



^ l^ CO'^'^^O CO ^^ f*l 






001 Ory n ^ 



I ^i^^in _«^ — ic -■f-no 



OOOQ OQOg 0000 OOOQ OQoe 

inftmo inOrfiO mftinfi inOmA inOmfi 

O — xcN c-jni'^^ «inir>2 «f*r** «»«« 

« « « « » « « «' «' W «' « «' «o « go «' «e «> a 

§OQO QOQO QOQO QOQO QOQC 

mom omom OmOm Q m o in Q m 6 h* 

O-a-a r^r^mm **mm *«rvr^ Avfto 



o*!d oj^-*o* m in io a 






Sf«-0'*> ^oxsjifl --■ ID -■ lo --.ifl—ic —le — 
toeo<7> o — "*> ■« * rv CTi o IN ■») m ic <»<t> — 



SgSg S8Sg SgSg SgSg SSSS 

o-*-»M M*^*^* *mKi* «r^K« ««9ip 
mmmm mmmm mmmm itiieiitiiti mmin<0 
(V (SI (M N r« r4 r<< p<i (m 01 (m n n r>« cm (m n (m (n <n 

ssgs gsgs gsgs gsgs gsss 

SO"— <MC4m'^ ««mm 9«^r>. ««*» 



S3 S- 



jiOiM 3 ini-- ^1 



"J ln^* ^O I 



o m i~.n)(j4Q — ■'nwin 
J><T> O^oioio 0000 



— O 01 CO fv lO iT 



ao^O — ■ rg (\ 



'J — O CTioOh. 



0000 0000 ooo'o' 

r<<(sicvr-i m ci rv rv in <m im (m 

§000 QOQO QOQO 

mom Omom omom 

o'o'o'o' o'ooo' 0000 



Si^rCS 



0000 OOO" 

80Q0 QOQO 

1^^^ omom 

o' o' o' o o' o' o~ o 




-OiO 



nv ifit^ ooa> 



O fsj **i m lb 



Tr-goo r-j<»nnf>- wCXMf' — 

300— — _-._ -,ry(Mr> 

»Ol»n ni»-JlT 1^^^ 

■HJ 1^ fSJ '-•QffKD r- 10 m fl . _ _ , 

^tCr^(S <n o Q — (N m a m 'Or^ojai o— •iM'^ 

J r*j <N (N fM(^r**fNr rg rsj rvN <^*c^Jr*J^^J r*jo*r^r*j 

ip^om l0O^^4ln eo — ^>^ omioffi r-jiruB — 

^ ry V m iorK<jto -^f^^m rv oo ^ O fsj '*) ^ lO 



SSSS SSSg sgss sssg sssg 

p-* — pij f>j«w^ «mm2 lorvrva «*<rio 









OQOQ OOOQ OQOQ OQOQ OQO 

momo momo momo mOm$ mOHi 

pnxiN r-ii»ii»i^ «mm2 iors.r^M ««iai 

(si oi (V IN ni (V (>* p* r* r-* (m' pg' r>i (si (n (s' rJ pJ ri 

SSSS gsgs gsgs gsgs ssg 

e o -• >• o< rvn m ««mm <« o r^ to. oenvi 



■*i^ m^Or^oO O^O-^'N f*^^mkO r^oo^o 
N\o O3'aor<« i^ovco ct\oo ^ a>r4ioo 



n^C^CD ffiO — fN 



— (N II iC'-' <t> '- 



M>» lOr-oiC 



-O Oicor-io 



OQOQ Aoee PAAA AAAS PS'S'Z 
momo momo momo momo momc 
p -«_ — (SI (SI p) p) ^ « m m 2 « r^ P>- w « « 9i c 



§OQo QOQO 
mom omom 



a$Ap APPP P&AA ffSAP A$PP 

momo momo momo momo mpmo 

O -• •• (M Pvm m « « m m « le (^ r>. A W9i9>0 

vCffioioi ffiaiffiai oitfivisi <)^(T>(^(7C aivioCo 

§OQO QOQO QOQO QOQO QOQO 

mom omom omom pmom omom 

O "• n c^otmn ^^•^•fi •otor^r^ saAoi 

0> 01 9> Oi »' tfi oi tfi si oi » 91 oi 91 91 91 91 91 91 Oi 






lO lA « 10 >c 



— o woo 1^ lom^ 



mi 



-- 0(N m p~ OP- 



SSSS 2t:-- ---x; 

pjfsiPiiP'* iNiNojpsi pjrNr*(s 

3ooio-a PdOooiA ^r^OO 






|:| 



111 



SSSS SgSg SSSS 

O-* — r« fufnt^* «mm>« 

SOQO QOQO QOQO 
mom Omom omom 



iOr~aoo> <Tio — tN 

p^OPvm r*^ o PJ m 

OP^l^^^ inp^Wffi 

PsirvP>ifM P-jr-jpjr^ 

iC 4 (N o ati i{> Q pu 

iniir-oo cojo — 

nfl^l ^•jmui 

^S°S ^8°S 

SSSS gsgs 

2i0P^-P% ««$9> 



3pOO 0000 — — — — ^ — — — _. — r. 



• r- o IS* m 1^ o fN m P-. o p< m 
► OPj'**^ mr*.a>9i OPj'*^^ 



0«i£>3 rMOOJiC ^PmO« 



, lOt^ ojcj 



9 mio p- ooq; 



9lO^ CT^b^ffiffi 0000 0000 

— ^^^-^^ ^^^^^^^^ rvpgpjpj pjPjPsiIN fsjrsjpjp 

OQOQ OQOQ OQOQ OQOQ ^^ O^ 

momp momo mOmS momo mOmZ 



9 >c (^ (Ti o fs 



>OQO QOOO QOQO 



SSSS 8S8S 8S8 



O QOQO 



SSSS S828 SSSS SSSS SSSS 

p — — p< r^mnw vmmS WP>>fs.w ««9>o 

•C •o m 1^ lO «' <0 «' lO «' « le «' «* « «' le «* m ^' 

§OQO QOQO QOQO QOQO QOQO 

mom Omom OmSm Smom omom 

O — — fMPMi^m ^■^if\tt> «iep^f^ ««$9i 

•«'««•« «>A«>0 i0ia>0'io •0ie'«« «m«'w 



Individual Returns/1986 



165 



1 



s I 



1.? 



Isi 






e I 



I 



l?3 






lO 00 o ''I in rv oi ry rrioS 



no m u~i 00 o m mm o mncoo mi/icoQ 

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^'I'V-I Ii'tJ^' V^'iJ-J ^■WT^" ^'v'^rv 

rrtO<£l<^ OlDtMffl intSKSlD — ■ CO <T — ■ l^'JO'^ 

u>r->ooo — "mmio eoo— -fri inioooQ ^minic 

r** r^ r^ OO CDOOCDOO odo<T*0> ^ O OS O OOOO 

uieKericji cKCTia*<n' oicKaiai (rCiricKo oo'o'o 

r«.eo(7>0 —< CN m «i i/iioi-^oo ct>o— ry nrainio 

r«. cri — ■ ^ lO 00 o fy ij lO oo o ryinr«-CTi —roi/ir-^ 



igsg ggsg SSS8 ssss : 

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5cDO<M minr^tn 0(m«id r-ffi-^tn -ttowo 
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Moionanot>JCT>- — - 

lO CO 01 — • oj g iC f~- 01 — CN TT lO r>. 01 



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^f^fi* ^^ o 01 op 
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lAcoocM m inc- 



fOQ'Oro OiiC rg 01 mtvjiOi/i —«)•*— r^^Or^ 

cB o — ■ m ^ ic to oi — -fn^io <ooi'->m ^itieoa^ 
odod oddo dodo" oddo dodo" 



ooop oooc 



>opo popo popo popo popo 



i^cnsT^r^ OOO^^ i/ir**oi-^ 

odod dodd dddd 



fvwioa) oi — ' I'l If 
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<ooiO— ■ nin«>n ipp^cooi i 

oirxDo fu^iocD o ftj V ic I 



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d d d d d o" d d 



opop opop opop opop opoc 
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§opo oopo popo popo pc 
</ioin omoin oinom omom Oir 



ncDO r^incDO ' 



D iTI to to IC lO ll 



dodo" 



OOOO OOOO 



8c>j « S coof 
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gopo popo 

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rsi oj ci m * ■» m in 

9t9vOi^ O^^O^Ci 



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opop opop 
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nOm o m C3 m O m o ir 






fnoiDPi OitOrijO> in CM m in 



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dddd 



dddd dddd 



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SSSS SSSS SS 

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fopo popo popo 
m O to O m o in Omom 

««««' voo'flooo' «D 00 goto 



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notoro diprtiffi mriicom -loo^— p^^Of-- 

■-•fnwtD r«.<fi— -(M « lO r^ Oi — '(sjiitD f--ai--«rt< 

rxtoma en csi — O gi oo r^ to mimfsi — ooico 

««cop (\i9io«) 5i — f^m p^oi — m inpvioo 

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-~a\ 0<M*» tf 



p-.tOin« mrg — o Oioop^iO in »j m rg —ooico 
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m rt m ID « *» ^ « « ^ m tn inminto totoiOto 



OOOO OOOO OOOO OOOO 000-4 

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mOm omem OmSui pmom omptff 

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csirgAm v^mm 2 « p« rv (O «o A A 



166 



Individual Retums/1986 



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167 






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168 



Individual Returns/1986 



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182 



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Section B— Informitlon Regarding Use of Vehicles 

Complete this sectionas follows, ifyoudeducte 

• Always complete this section for vehicles used Oy a sole proprietor, p 

• It you provided vehicles to employees, first answer the questions in S 
for those items 


S 








1 











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183 



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1 « o o # 



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Enter the 
Subtract 

1985 cr< 
Subtract 

1986 cr< 


— tE 


— fj fO -w ul 


a> s. 







:X(/>n]uC-EoQ. 



i?^Ps 






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5£(£ ■= M-o 5 ° 3 I 



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2 «,S"C S= E 
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=£-3 S^*" = 
3 c =;= — ° o 2 "S 



list^sii; 



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1 (/) u. < 



Section 7 



Index 



References in the index are either to 
Table numbers or page numbers. Table 
numbers are in the format x.x (Table 
1.1 would be "1.1") or letters (Table 
A would be "A"). Remaining references 
are to page numbers. 



ADDITIONAL TAX FOR TAX PREFERENCES 

Def i ni ti on 119 

ADJUSTED GROSS INCOME 

(See adjusted gross income less deficit) 
ADJUSTED GROSS INCOME LESS DEFICIT 
Classified by: 

Mari tal status 1.3 

Number of exemptions 2.3 

Size of adjusted gross income 1.4 

Size of cumulated adjusted gross 

income 1 .1 

Coefficient of variation 1.4CV 

Definition 119 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax..,. 3.1 
Classified by: 

Marginal tax rate 3.4 

Tax generated at specific rates. 3. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Returns with total income tax 3.2 

Time series, 1970-1986 A 

ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST 
Classified by ratio of taxable income 

to alternative income 3,4 

Def i nition 99 

Reported on high income returns 1,2 

ADJUSTED GROSS INCOME PLUS EXCLUDED TAX 
PREFERENCES 

Classified by ratio of taxable income 

to alternative income 3,4 

Def ini tion 99 

Reported on high income returns 1,2 

ADJUSTMENTS 

(See statutory adjustments) 
ADVANCE EARNED INCOME CREDIT PAYMENTS 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 120 



AGE 65 OR OVER EXEMPTIONS 

Classified by marital status 2.4 

Definition 120 

Reported on returns of taxpayers age 

65 or over 2.5 

Time series, 1970-1986 A 

ALCOHOL FUEL CREDIT 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Reported on high income returns 5,6 

ALIMONY PAID 

Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 120 

Reported on returns with itemized 
deductions: 

Classified by marital status 2.2 

ALIMONY RECEIVED 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1 .4CV 

Definition 120 

Reported on: 

High income returns 5,6 

Returns with itemized deductions: 

Classified by marital status 2.2 

ALL OTHER TAXES 

Classified by size of adjusted gross 

i ncome 3.3 

Def ini tion 1 20 

ALTERNATIVE MINIMUM TAX 
(See also additional tax for tax preferences) 
Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1 .4CV 

Definition 121 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax.... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

ALTERNATIVE MINIMUM TAXABLE INCOME 

Definition 121 



185 



186 



Individual Returns/1986 



ALTERNATIVE MINIMUM TAX PREFERENCES 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1 .4CV 

Def i ni tion 1 21 

Excluded from adjusted gross income: 

Reported on high income returns 5,6 

AVERAGE INCOME TAX 

Reported on returns with income 
subject to tax 3.1 



BLINDNESS EXEMPTIONS 

{See exemptions) 
BUSINESS ACTIVITIES 
{See total net income or loss from business 
activities) 
BUSINESS CREDIT 

Reported on high income returns 5,6 

BUSINESS OR PROFESSION NET INCOME OR LOSS 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

1979 income concept C 

Coefficient of variation 1.4CV 

Definition 1 22 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 



CAPITAL ASSETS 

(See sales of capital assets gain or loss) 
CAPITAL GAIN DISTRIBUTIONS 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

CAPITAL GAIN DISTRIBUTIONS REPORTED ON 
FORM 1040 
{See also capital gain distributions) 

Def i ni ti on 1 22 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

CAPITAL GAINS AND LOSSES 

(See sales of capital assets gain or loss) 
CAPITAL LOSS CARRYOVER 

(See sales of capital assets gain or loss) 
CASH CONTRIBUTIONS DEDUCTION 
(See contributions deduction) 

CASUALTY OR THEFT LOSS (NET) 

Classified by marital status 1.3 

Definition 122 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



CHILD CARE CREDIT 
Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation. 1 .4CV 

Def i ni tion 1 23 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1986 A 

CHILDREN AT HOME EXEMPTIONS 

(See exemptions) 
CHILDREN AWAY FROM HOME EXEMPTIONS 

(See exemptions) 
COEFFICIENT OF VARIATION 
(See also specific item) 

Classified by size of adjusted gross 

income 1 .4CV 

Definition 13 

CONFIDENCE INTERVALS 

(See description of the sample) 
CONTRIBUTIONS DEDUCTION 

Classified by marital status 1.3 

Def i ni ti on 123 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

Type of contribution 2.1 

CONTRIBUTIONS DEDUCTION FOR NONITEMIZERS 

Changes in law 3 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 24 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns of taxpc^yers age 65 or over: 

Classified by marital status 2.6 

CONTRIBUTIONS TO CANDIDATES CREDIT 
(See political contributions credit) 

CREDIT FOR TAX ON CERTAIN GASOLINE, FUEL, 
AND OIL 

Classified by size of adjusted gross 

income 3.3 

Def i ni tion 1 24 

CREDIT FOR THE ELDERLY AND PERMANENTLY AND 
TOTALLY DISABLED 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 24 

Reported on: 

Returns of taxpcO'ers age 65 or over. ..2.5 
Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1986 A 

CREDIT FROM REGULATED INVESTMENT COMPANIES 
Classified by size of adjusted gross 

income 3.3 

Definition 124 



Individual Returns/1986 



187 



CREDIT ON 1987 ESTIMATED TAX 

Classified by size of adjusted gross 

income 1.4, 3.3 

Coefficient of variation 1 .4CV 

Definition 125 

CREDITS 
(See tax credits) 



DEDUCTIONS 
(See total itemized deductions and specific 
deduction items) 
DEDUCTION FOR WORKING MARRIED COUPLES 
Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Def ini tion 1 25 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1986 A 

DEPENDENT EXEMPTIONS 

(See exemptions) 
DESCRIPTION OF THE SAMPLE 

Confidence intervals 13 

Method of estimation 11 

Processing and management of the sample... 13 

Sample design and selection criteria 11 

Sampling variabil ity 13 

DIVIDEND EXCLUSION 

Definition 125 

Reported on high income returns 5,6 

DIVIDENDS IN ADJUSTED GROSS INCOME 
Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

1 979 i ncome concept C 

Coefficient of variation 1.4CV 

Definition 125 

Reported on: 

Form 1040A returns 1.6 

High income returns 5,6 

Returns of taxpc(yers age 65 or over. ,.2.5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

DIVIDENDS RECEIVED 

(See dividends in adjusted gross income) 
DOMESTIC AND FOREIGN DIVIDENDS RECEIVED 
(See also dividends in adjusted gross income) 
Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1 .4CV 

Definition 125 



EARNED INCOME CREDIT 
Definition 



.125 



Refundable portion: 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Used to offset income tax before credits: 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Reported on: 

Form 1040A returns 1.6 

Returns of taxpo^yers age 65 or 

over 2.5 

Returns with itemized deductions: 
Classified by marital status.... 2. 2 
ECONOMIC INCOME 

Definition 96 

EMPLOYEE BUSINESS EXPENSE 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Definition 126 

Reported on high income returns 5,6 

ESTATE OR TRUST INCOME OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1 979 i ncome concept C 

Coefficient of variation 1.4CV 

Definition 126 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

ESTIMATED TAX PAYMENTS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 26 

Reported on returns with itemized 
deductions: 

Classified by marital status 2.2 

EXCESS ITEMIZED DEDUCTIONS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 126 

Reported on: 

High income returns 5,6 

Returns of taxpeiyers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

EXCESS SOCIAL SECURITY TAXES WITHHELD 
Classified by size of adjusted gross 

i ncome 3.3 

Definition 127 

EXEMPTIONS 

Classified by: 

Mari tal status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 



188 



Individual Returns/1986 



Coefficient of variation 1 .4CV 

Definition 127 

Reported on: 

Fonn 1040A returns 1.6 

Returns of taxpc^yers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions 2.1 

Time series, 1970-1986 A 

EXPANDED INCOrC 

Classified by ratio of taxable income 

to alternative income 3,4 

Definition 99 

Reported on high income returns 5,6 



FARM INCOME OR LOSS 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 127 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

FARM RENTAL INCOME OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1,4CV 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

FILING REQUIREMENTS 

Description 1 

FOREIGN EARNED INCOME AND FOREIGN HOUSING 
EXCLUSION 

Definition 127 

FOREIGN HOUSING DEDUCTION 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

Definition 128 

FOREIGN TAX CREDIT 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 28 

Reported on: 

High income returns 5,6 

Description 100 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1986 A 

FORFEITED INTEREST PENALTY ADJUSTMENT 
Classified by size of adjusted gross 

income 1 -^ 

Coefficient of variation 1 .4CV 

Definition 128 

FORM 1040 RETURNS 

Time series, 1970-1986 A 



FORM 1040A RETURNS 

Classified by size of adjusted gross 

income 1 .6 

Time series, 1970-1986 A 

FORM 1040EZ RETURNS 

Classified by size of adjusted gross 

income 1 .5 

Time series, 1970-1986 A 

FORMS AND INSTRUCTIONS 

Form 1040 144 

Form 1 040A 171 

Form 1 040EZ 173 

Form 3468 1 81 

Form 4562 1 82 

Form 6251 183 

Form 8396 183 

Schedules A & B 174 

Schedu le C 175 

Schedule D 176 

Schedule E 177 

Schedule F 178 

Schedule G 179 

Schedul e R 1 80 

Schedule SE 175 

Schedul e W 1 79 

FOUR INCOME MEASURES 

Def ini tion 99 

FULLY TAXABLE PENSIONS AND ANNUITIES 
(See also pensions and annuities) 

Classified by size of adjusted gross 

income 1.4 

Coefficient of variation 1.4CV 

Definition 128 



GAINS OR LOSSES FROM SALES OF CAPITAL ASSETS 

(See sales of capital assets gain or loss) 
GENERAL SALES TAXES DEDUCTION 

(See taxes paid deduction) 
GENERAL BUSINESS CREDIT 

Changes in law 3 

Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i nition 1 28 

Reported on: 

Returns with itemized deductions: 

Classified by marital status 2.2 



HEADS OF HOUSEHOLDS, RETURNS OF 
(See also marital status) 

Def i ni ti on 1 28 

HIGH INCOME RETURNS 
Classified by: 

Effective tax rate 11,12 

Size of income under alternative 

i ncome concepts 1,2 

Tax status 5,6 



Individual Returns/1986 



189 



Descn' ption 95 

Itemized deductions as a percent 

of i ncome 9,10 

Items with largest tax effect 7,8 

Ratio of taxable income to 

alternative income 3,4 

HOME MORTGAGE INTEREST DEDUCTION 

(See interest paid deduction) 
H.R. 10 PLAN 
(See self-employed retirement plan adjustment) 



IMPLICIT TAX 

Description 101 

INCOME AVERAGING 

Changes in law 3 

Def i ni ti on 1 29 

Reported on returns with income subject 

to tax 3.1 

INCOME SUBJECT TO TAX 

Def ini tion 1 29 

Reported on: 

Returns with income subject to tax.... 3.1 
INCOME TAX 

(See total income tax) 
INCOME TAX AFTER CREDITS 
Classified by: 

Marginal tax rate 3.4 

Marital status 1.3 

Size of adjusted gross income 1.4 

Size of cumulated adjusted gross 

income 1.1 

Coefficient of variation 1.4CV 

Def ini tion 1 29 

Reported on: 

Form 1 040A returns 1.6 

High income returns 5,6 

Returns of taxpa^yers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax.. ..3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

INCOME TAX AFTER PERSONAL CREDITS 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Definition 129 

INCOME TAX BEFORE CREDITS 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 29 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 
Returns with income subject to tax.... 3.1 

Returns with itemized deductions 2.1 

Time series, 1970-1986 A 

INCOME TAX WITHHELD 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 



coefficient of variation 1.4CV 

Definition 130 

Reported on: 

Form 1040A returns 1.6 

Form 1 040EZ returns 1.5 

Returns with itemized deductions: 

Classified by marital status 2.2 

INDIVIDUAL RETIREMENT ARRANGEMENT (IRA) 
ADJUSTMENT 

Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 30 

Reported on: 

Form 1 040A returns 1.6 

High income returns 5,6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1986 A 

INFLATION ADJUSTMENTS (INDEXING) 

Changes i n 1 aw 3 

INTEREST PAID DEDUCTION 

Classified by marital status 1.3 

Def i ni ti on 1 30 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2,2 

Time series, 1970-1986 A 

Type of interest paid deduction 2.1 

INTEREST RECEIVED 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept C 

Coefficient of variation 1.4CV 

Definition 130 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpc(yers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

INVESTMENT CREDIT 

Changes in law 3 

Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1 .4CV 

Definition 131 

Reported on: 

High income returns 5,6 

Time series, 1970-1986 A 



INVESTMENT INTEREST 

Per adjusted gross income concept: 

Reported on high income returns 5,6 

Per alternative income concept: 

Reported on high income returns 5,6 

ITEMIZED DEDUCTIONS 
(See total itemized deductions and specific 
type of deduction) 



190 



Individual Returns/1986 



JOBS TAX CREDIT 

Changes i n 1 aw 3 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1 .4CV 

Definition 131 

JOINT RETURNS OF HUSBANDS AND WIVES 
(See also marital status) 

Definition 131 



KEOGH PLANS ADJUSTMENT 
(See self-employed retirement plan adjustment) 



Returns with itemized deductions 2.1 

Classified by marital status 2.2 

MODIFIED TAXABLE INCOME 
Classified by: 

Marginal tax rate 3.4 

Tax generated at specific rate 3.5 

Definition 132 

MODIFIED TOTAL INCOME TAX 

Classified by ratio of taxable income 

to alternative income 4 

MORTGAGE INTEREST CREDIT 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 32 

Reported on: 

Returns with itemized deductions: 

Classified by marital status 2.2 

MOVING EXPENSES ADJUSTMENT 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Def ini tion 132 



LIMITATIONS OF THE DATA 

(See description of the sample) 
LONG-TERM CAPITAL GAINS AND LOSSSES 

(See sales of capital assets gain or loss) 
LOW-INCOME HOUSING CREDIT 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 



MARITAL FILING STATUS 
Classified by: 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Definition 132 

Reported on: 

Returns of taxpa^yers age 65 or over... 2. 6 

Returns with itemized deductions 2.2 

Type of exemption 2.4 

MEASUREMENT OF TAXES 

Description 100 

MEDICAL AND DENTAL EXPENSE DEDUCTION 

Classified by marital status 1.3 

Definition 132 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

METHOD OF ESTIMATION 

Description 11 

MISCELLANEOUS ITEMIZED DEDUCTIONS 

Classified by marital status 1.3 

Definition 132 

Reported on: 

High income returns 5,6 



NET CAPITAL GAIN OR LOSS 

(See sales of capital assets gain or loss) 
NET CASUALTY OR THEFT LOSS 

(See casualty or theft loss (net)) 
NONSAMPLING ERRORS 

(See description of the sample) 
NONTAXABLE RETURNS 

(See taxable and nontaxable returns) 
NUMBER OF EXEMPTIONS 

(See exemptions) 



OTHER DEDUCTIONS 

(See miscellaneous itemized deductions) 
OTHER DEPENDENTS 
(See exemptions) 
OTHER INCOME 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1 .4CV 

Definition 133 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

OTHER INTEREST PAID DEDUCTION 
(See interest paid deduction) 
OTHER TAX CREDITS 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Definition 133 



Individual Returns/1986 



191 



OTHER TAXES DEDUCTION 

(See taxes paid deduction) 
OTHER TAXPAYMENTS 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1 .4CV 

Definition 133 

OTHER THAN AGE OR BLINDNESS EXEMPTIONS 
Classified by: 

Mari tal status 2.4 

Number of exemptions 2.3 

OTHER THAN CASH CONTRIBUTIONS DEDUCTION 

(See contributions deduction) 
OVERPAYMENT 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1 .4CV 

Credited to 1987 estimated tax: 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

Definition 133 

Refunded: 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions: 

Classified by marital status 2.2 

OVERPAYMENT OF WINDFALL PROFIT TAX 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Definition 133 



PARENT EXEMPTIONS 
(See exemptions) 
PARTNERSHIP NET INCOME/LOSS 

Reported on high income returns 5,6 

PARTNERSHIP TOTAL INCOME OR LOSS 

Classified by size of adjusted gross 

income ^ •* 

Coefficient of variation 1 .4CV 

Definition 133 

PARTNERSHIP AND S-CORPORATION NET INCOME 
OR LOSS 

Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

1979 income concept C 

Coefficient of variation 1 .4CV 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 



PAYMENT WITH REQUEST FOR EXTENSION OF FILING 
TIME 

Classified by size of adjusted gross 

i ncome 3.3 

Def ini tion 1 34 

PAYMENTS TO A SELF-EMPLOYED RETIREMENT PLAN 
(See self-employed retirement (Keogh) plan 
adjustment) 
PAYMENTS TO AN INDIVIDUAL RETIREMENT 
ARRANGEMENT 

(See individual retirement arrangement (IRA) 
adjustment) 
PENALTY TAX ON INDIVIDUAL RETIREMENT 
ARRANGEMENTS 

Classified by size of adjusted gross 

income i .4 

Coefficient of variation 1.4CV 

Definition 134 

PENSIONS AND ANNUITIES 

Changes in 1 aw 4 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept C 

Coefficient of variation 1.4CV 

Definition 134 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

PERSONAL EXEMPTION CREDIT 

(See exemptions) 
PERSONAL PROPERTY TAXES DEDUCTION 

(See taxes paid deduction) 
POLITICAL CONTRIBUTIONS CREDIT 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 34 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

POPULATION AND SAMPLE 

Reported on Forms 1040, 1040A and 1040EZ...B 



PREDETERMINED ESTIMATED TAX PENALTY 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

PRESCRIPTION MEDICINE AND DRUG EXPENSE 

(See medical and dental expense deduction) 
PROCESSING AND MANAGEMENT OF THE SAMPLE 

Description 13 



192 



Individual Returns/1986 



REAL ESTATE TAXES DEDUCTION 
(See taxes paid deduction) 
REFUND 
(See also overpe^yment) 

Definition 135 

REGULAR TAX COMPUTATION 

Definition 135 

RENT INCOME OR LOSS 
Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 135 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

REQUIREMENTS FOR FILING 

Description 1 

RESEARCH AND EXPERIMENTATION CREDIT 

Changes in 1 aw 4 

Definition 135 

RESIDENTIAL ENERGY CREDIT 

Changes in law 4 

Definition 135 

Time series, 1970-1986 A 

RETIREMENT INCOME CREDIT 

(See credit for the elderly and disabled) 
RETROSPECTIVE INCOME CONCEPT 

Description 4 

ROYALTY INCOME OR LOSS 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1 .4CV 

Def i ni ti on 1 36 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



SALARIES AND WAGES 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept C 

Coefficient of variation 1 .4CV 

Definition 136 

Reported on: 

Fomi 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpe^yers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 



SALES OF CAPITAL ASSETS GAIN OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 136 

Reported on: 

High income returns 5,6 

Returns of taxpc^yers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1985 A 

Type of gain or loss 1.4 

SALES OF CAPITAL ASSETS REPORTED ON SCHEDULE D 

(See sales of capital assets gain or loss) 
SALES OF PROPERTY OTHER THAN CAPITAL ASSETS 
GAIN OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1 979 i ncome concept C 

Coefficient of variation 1.4CV 

Definition 137 

Reported on: 

High income returns 5,6 

Returns of taxpe^yers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

SALES TAXES ON MOTOR VEHICLES 

(See taxes paid deduction) 
SAMPLE DESIGN AND SELECTION CRITERIA 

Description 11 

SAMPLING VARIABILITY 

Description 13 

S CORPORATION PROFIT OR LOSS 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 38 

Reported on high income returns 5,6 

SELF-EMPLOYED RETIREMENT (Keogh) PLAN 
ADJUSTMENT 

Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni ti on 1 38 

Reported on: 

High income returns 5,6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1986 A 

SELF-EMPLOYMENT TAX 

Changes in law 4 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Definition 138 

SEPARATE RETURNS OF HUSBANDS AND WIVES 
(See also marital status) 

Definition 138 

SHORT-TERM GAINS AND LOSSES 

(See sales of capital assets gain or loss) 
SICK PAY EXCLUSION 
(See disability income exclusion) 



Individual Returns/1986 



193 



SINGLE PERSON, RETURNS OF 
(See also marital status) 

Definition 1 38 

SIZE OF ADJUSTED GROSS INCOME 
(See also adjusted gross income less deficit) 

Def i nition 1 38 

SIZE OF INCOME 

Classification by size of adjusted gross 

income and by 1979 income concept C 

Descri ption 4 

SOCIAL SECURITY BENEFITS 

Benefits in adjusted gross income: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Reported on: 

High income returns 5,6 

Returns of taxp^ers age 65 

and over 2.5 

Returns with itemized deductions.. .2.1 
Classified by marital status.... 2. 2 
Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1.4CV 

Reported on returns of taxpayers 

age 65 or over 2.5 

SOCIAL SECURITY TAXES ON TIP INCOME 

Classified by size of adjusted gross 

i ncome 3.3 

Def i ni ti on 1 39 

SOURCES OF INCOME 
(See also specific type) 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpe^yers age 65 or over... 2. 5 
Returns with itemized deductions: 

Classified by marital status 2.2 

SOURCES OF THE DATA 

(See description of the sample) 
STATE AND LOCAL INCOME TAXES DEDUCTION 

(See taxes paid deduction) 
STATE INCOME TAX REFUNDS 
Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 139 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

STATUTORY ADJUSTMENTS 
(See also specific type) 
Classified by: 

Man" tal status 1.3 

Size of adjusted gross income 1^4 

1979 income concept C 

Coefficient of variation l'!4CV 

Def ini tion ! . . ! . 1 39 



Reported on: 

Form 1040A returns 1.6 

High income returns 5,6 

Returns of taxp«^yers age 65 or over. ..2.5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

Type of adjustment 1.4 

SURVIVING SPOUSES, RETURNS OF 
(See also marital status) 

Def i n i ti n 139 



TARGETED JOBS CREDIT 

(See jobs credit) 
TAX 

(See Total Income Tax) 
TAX CREDITS 
(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4,3.3 

1 979 i ncome concept C 

Coefficient of variation 1.4CV 

Def ini tion 1 39 

Reported on: 

Form 1040A returns 1.6 

High income returns 5,6 

Returns of taxpc(yers age 65 or over. ..2.5 
Returns with income subject to tax.... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

Type of credit 1.4 

TAX DUE AT TIME OF FILING 
Classified by: 

Marital status ....1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 139 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions: 

Classified by marital status 2.2 

TAX FROM RECOMPUTING PRIOR-YEAR INVESTMENT 
CREDIT 

Classified by size of adjusted gross 

income 3.3 

Definition 139 

TAX GENERATED 

Classified by: 

Marginal tax rate 3.4 

Tax generated at specified rate 3.5 

Definition 139 

Reported on returns with income subject 

to tax 3.1 

TAX ITEMS 
(See also specific type) 
Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 



194 



Individual Returns/1986 



Reported on: 

Form 1 040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax.... 3.1 
Returns with itemized deductions: 

Classified by marital status 2.2 

TAX LIABILITY 

(See total income tax and total tax liability) 
TAX OVERPAYMENT 

(See overpc^yment) 
TAX PREFERENCES 

(See alternative minimum tax preferences) 
TAX PREFERENCES EXCLUDED FROM ADJUSTED GROSS 
INCOME CONCEPTS 

Definition 99 

Reported on high income returns 5,6 

TAX REFUND 
(See overpcO'ment) 

TAX SAVINGS FROM INCOME AVERAGING 

Def i ni tion 1 39 

Reported on: 

High income returns 5,6 

Returns with income subject to tax.... 3.1 
TAXABLE INCOME 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept C 

Size of cumulated adjusted gross 

i ncome 1.1 

Tax generated at specified rate 3.5 

Coefficient of variation 1.4CV 

Def i ni ti on 1 40 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax... .3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series. 1970-1986 A 

TAXABLE RETURNS 

Def ini tion 140 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 

Returns with taxpcO'ers age 65 or 

over 2.5 

TAXES FROM SPECIAL COMPUTATIONS 

Def ini tion 1 40 

TAXES PAID DEDUCTION 

Classified by marital status 1.3 

Def i ni ti on 1 40 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series. 1970-1986 A 

Type of taxes paid deduction 2.1 



TAXPAYERS AGE 65 OR OVER 

(See age 65 or over exemptions) 
TAXPAYER EXEMPTIONS 

(See exemptions) 
TAXPAYER'S DEPENDENT EXEMPTIONS 

(See exemptions) 

TAXPAYMENTS 
(See also specific type) 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1 .4CV 

Definition 140 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Type of taxpco'ment 1.4 

TOTAL CREDITS 

(See tax credits) 
TOTAL DEDUCTIONS 

Time series, 1970-1986 A 

TOTAL INCOME 

Classified by size of adjusted gross 

income and by 1979 income concept C 

Description 4 

Time series, 1970-1986 A 

TOTAL INCOME TAX 

As percent of adjusted gross income 1.1 

Average 1 .1 

Classified by: 

Marital status 1.3 

Number of exemptions 2.3 

Size of adjusted gross income 1.4 

1 979 i ncome concept C 

Size of cumulated adjusted gross 

i ncome 1.1 

Coefficient of variation 1.4CV 

Definition 141 

Reported on: 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over. ..2.5 

Classified by marital status 2.6 

Returns with income subject to tax.... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

TOTAL ITEMIZED DEDUCTIONS 
(See also specific type) 

Classified by marital status 1.3 

Definition 141 

Reported on: 

High income returns 5,6 

Returns of taxpc^yers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1986 A 

Type of deduction 2.1 

TOTAL NET INCOME LESS LOSS FROM BUSINESS 
ACTIVITIES 

Reported on returns of taxpe^yers 

age 65 or over 2.5 



Individual Returns/1986 



195 



TOTAL OVERPAYMENT 
(See overpc(yment) 
TOTAL PERSONAL CREDITS 

Classified by size of adjusted gross 

income 1 .4 

Coefficient of variation 1 .4CV 

Definition 141 

Reported on high income returns 5,6 

TOTAL STATUTORY ADJUSTTIENTS 
(See statutory adjustments) 
TOTAL TAX LIABILITY 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4,3.3 

Coefficient of variation 1.4CV 

Definition 141 

Reported on: 

Returns of taxpe^yers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

TYPE OF TAX COMPUTATION 

Classified by size of adjusted gross 

income 3.1 

Definition 141 



Reported on: 

Fonn 1 040A returns 1.6 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

UNUSED ZERO BRACKET AMOUNT 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i nition 142 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



WINDFALL PROFIT TAX OVERPAYMENT 

(See overpaiyment of windfall profit tax) 
WINDFALL PROFIT TAX REFUNDS 

Reported on high income returns 5,6 

WINDFALL PROFIT TAX WITHHELD 

Reported on high income returns 5,6 



UNEMPLOYMENT COMPENSATION 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1 .4CV 

Definition 141 



ZERO BRACKET AMOUNT 

Definition 142 

Reported on: 

Fonn 1 040A returns 1.6 

High income returns 5,6 

Returns of taxpc(yers age 65 or over. ..2.5 

Classified by marital status 2.6 

Returns with itemized deductions 2.1 



<ru . S . GOVERNMENT PRINTING OFFICEi 19 8 9-617-015/05629 



Form 6839 (Rev. 9/88) 
Department of the Treasury 
Internal Revenue Service 



USER SURVEY 

Statistics of income — 1986, individual Income Tax Returns 



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