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Additional unpublished information from individual income tax returns clas-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

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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
0

,

/

/

/

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

0 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

0 1

33,670,463

1 4

653,060

51.467

0 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

0 1

250,672

0 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

0 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 0

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 0

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 0

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 0

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 0

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 0

33 8
365
392
41 9
443

46 6
489
51 0
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

0 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 0

29.2
37 4
532
663
81 5

86.7
925
958
97 1
100 0

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 0
95
119
14 7
17.9

21 0
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 0

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)

0 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 0

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)

0 1
04

1 4
29

9,2
164
27 6
34 9
43 9

45,9
48 0
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 0
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 0

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 0
100 0

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 0
58 6
61 2
63 9
66 7

69 5
72 7
75 8
78 9
82 1

85 3
88 0
90S
93 0
95 5

98 4

99 5
99 7

100 0
100 0

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 0
81 4

83 0
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 0
1000
100 0

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 0

97 6

98 2

98 6

99 1
994
99 6
99 8
99 9

100 0
100 0
100 0
100 0
100 0

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 0
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 0
993
99 5
99 7
998

999
99 9
99.9
999
99,9

100.0

51 2
50 0
46 6
40 8
36 7

29 7
26 3
23 6
22 4
21 4

21 2
21 0
20 8
20 6
20 5

20,3
20.1
20 0
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 0
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 0 05 percent

3 Percent not computed

NOTE Detail may not add 10 total because of rounding

Individual Returns/1986

19

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26

Individual Returns/1986

CD 03 h- Tf o
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Individual Returns/1986

27

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in ^ in r^ o
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42

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n ^ O) r--. CD

CO CO ^~ CO d

o o
- o o o
. o o o

o o o o o
o o o o o
o p. o o o
Lo d d d in
CM CO ^ in r^
^ M M t/» (A

U)

C D 3

Qj ■

, - ' o o

rTD O O O

si C O O O

S =■ °- o in

o o o o o

o o o o o

o o o o o

d" "^ d d d"

O O O '^-

o o o o
o d d g

O O O "- 0)

o CM in T- c

»- w t« w o

«fl ,_ .^ ,- p

,_ 03 (U 0) ■-

Q) "D n "O s
T3 C C C °

C D D 3 O

= o o o S

O O O O "-i

o o o o o
^- d d d g
in o o o °-
1^ 1- CM in 1-

o o

. o o o

o o o

£/, ° «^" o"

S O '- CM

o O 1- w »

OlO w <U Q)

T3 in" iU "o "o
^ £ =00

2 C o o o
" => O o iri

g Z t» (o « S

00000
00000
00000
in d d d in"
CM CO -v in f^

c c c c c
33333
00000
00000
00000
d in d d o"

CM CM CO n m

te » w w «?

o o X
o o o '-'.
0000
o- d d g

O O O '^- QJ

o CM in »- c:
■^ m m m o

i_ 0) 0) 0) *^

■D C C C O
C 3 3 3 O

^ O oog

00000

° d d d g
in o o o °.
1^ 1- CM in 1-

^2

If
8|

o c ra 3)
5 S" «

^n-c o

■Si tf) P W

SliScS

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

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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 0 000

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 0

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

81

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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);

0 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

0
0 1
0 1
02
0,2

04
04
2,8
1,0
16

4.8
11,0
20.0
575

0
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

0 1

0

0

0

0,1

0,1

0.5

11

62

15,4

19,2

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

0
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

0

0 1
01
03
04

0,9

1 7
7.8

173
15,9

12 4
12,4
14,0
16,7

0

0 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

0 1

02
0,2
27

0,7
12

3,4

9,2

18,2

64,0

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
0

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

0
0 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 0 05 percent

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

Percent
of total

100.0

0 1

999

0

0

0

01

0 1

0.5

1,1

6.2

15,4

19,2

124
12.2

136
19 1

Cumulative
percent
of total

0
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

0
0 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 0

0
01
02
05
08

1,8

35

112

286

445

56,9

693

82 7

100 0

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

0,2
0.2
2.7
0.7
12

3.4

9,2

182

64,0

Cumulative
percent
of total

0

0

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

0

•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

0

t

t

4

0

t

t

—

—

—

—

Miscellaneous deduction

20,339

54

1,037

28

12,752

149

722

2.1

157

94

—

—

Foreign tax credit

107

0
02

4

0
0 1

35

0
02

4

0
01

_

Business credit

763

33

133

25

_

_

_

_

Investment credit

3,870

1 0

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

0

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

0

378

04

128

04

—

—

—

—

Net casualty or theft loss deduction

135

()

1

0

4

0

3

0

—

—

—

—

Miscellaneous deduction

25,406

48

1,021

28

12.661

145

671

1 9

157

8.2

—

—

Foreign tax credit

107

0

4

0

35

0

4

0

—

—

—

—

Business credit

1,345

03

33

0 1

133

02

25

0 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

0

169

02

3

0

-

-

-

-

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 0

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 0

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

0 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
0 1

03
08
03

0

0

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

0

0 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

0
3 1

0
0,2
0.9
1.2

16.0
13

58.6

8.5

51 9

140

0.8

0
3.3

0
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 0 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

0

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

0 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

0

378

04

129

04

_

—

—

—

Net casually or theft loss deduction

135

0

1

0

4

0

3

0

—

—

—

—

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

0 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

0

172

02

3

0

-

-

-

-

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 0

8

40 0

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 0

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 0

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 0

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 0

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

0

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
0

3 1

02

09
12

15,7
34

59.2

84
51 3
139

07
0

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 0 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
0
0 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 0

Returns wittiout total income tax .
Returns witti total income tax

Effective tax rate:

Under 5 percent

5 under 10 percent

0,2
998

03
0 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
0 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 0

42 6

16.2

25

03

01

0

0

0

()

0

0

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

0

0

0

0

0

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 0

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

( )

0
( )

80 percent or more

()

( ) Less than 0 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

0 1

0

0

0
0
0

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

0

(

(

(

(

(

(

(

(

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

0 1

0 1

0

0

0

0

0

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

0

0 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

0 1

0 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

0 1

0

0

0

0

0
0

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

0

(

(

(

(

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

0

0

0

0

{ ) Less than 0 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

capital

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 carryover— 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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Individual Returns/1986

153

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157

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159

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161

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im'm'm' m'm'm'm' ifiitiif>i/i mm' mm m'm'm'v

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imom omom omom omom omQi/

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4.419 3.459 5.487 4.087
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164

Individual Returns/1986

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Individual Returns/1986

165

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no m u~i 00 o m mm o mncoo mi/icoQ

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Individual Retums/1986

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173

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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

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for those items

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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 0 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

Please take a few moments to answer the following questions concerning this Statistics of Income publication. Your responses
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