T 22.35/8:987
Individual Income Tax Retur...
BOSTON PUBLIC LIBRARY
3 9999 06316 295 0
Individual
Income Tax
Returns 1987
Returns Filed,
Sources of Income, Exemptions,
Itemized Deductions, and
Tax Computations
iiL^j
'^5vto'
^ Statistics of Income Division
h Internal Revenue Service
Publication 1304 (Rev. 8-90)
Cat. No. 63338H
r^.T
^2 33n
Department
of the
Treasury
Internal
Revenue
Service
Individual
Income Tax
Returns
Publication 1304 (Rev. 8-90)
Fred T. Goldberg
Commissioner
Charles H. Brennan
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Additional unpublished information from individual income tax returns clas-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 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.
Suggested Citation
Internal Revenue Service
Statistics of Income — 1987
Individual Income Tax Returns
Washington, DC 1990
For sale by the Superintendent of Documents,
U.S. Government Printing Office,
Washington, DC 20402
8. Other comments
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Contents
Section 1 Page
Introduction and Changes in Law
Requi rements for Fil i ng 1
Changes in Law 4
Retrospective Income Concept 7
Comparison of Adjusted Gross Income and 1979 Income Concept 8
Section 2
Description of the Sample
Sample Selec tion 13
Sample Design and Selection Criteria 13
Method of Estimation 15
Sampling Variability and Confidence Intervals 15
Tab! e Presentation 15
Processing and Management of the Sample 16
Sample Redesi gn 16
Section 3
Basic Tables
Part 1 -Returns Filed and Sources of Income 20
Part 2-Exemptions and Itemized Deductions 47
Part 3-Tax Computations 55
Section 4
High Income Returns: Taxable and Nontaxable 67
Section 5
Explanation of Terms 91
Section 6
1987 Forms and Instructions 109
Section 7
Index 153
Section 1
Introduction and
Changes in Law*
The statistics in this report are estimates
based on a stratified probability sample of
individual income tax returns, selected before
audit, and represent coverage of approximately
107 million Forms 1040, 1040A and 1040EZ filed
by taxpayers for Tax Year 1987.
Table A shows selected tax items for Tax
Years 1975, 1980, 1985, 1986 and 1987. In
addition, percentage changes between Tax Years
1936 and 1987 are shown. Between 1986 and
1987, the number of returns filed increased by
almost 4 million, or 3.8 percent, and adjusted
gross income (AG I) increased by more than 292
billion, or 11.8 percent. The income
increase, however, was due primarily to the
changes in the composition of AG I mandated by
the Tax Reform Act of 1986, such as the
inclusion of all capital gains and dividends
in AG I beginning in 1987. New rules for
passive losses, employee business expenses,
individual retirement arrangement (IRA)
contributions, and moving expenses also
affected the calculation of AGI. In order to
compare 1986 and 1987 income data
meaningfully, total income was computed for
both years in the same way by using the 1979
Income Concept (this income measure is
explained later in this Section). When this
recomputed total income using the 1979 Income
Concept is compared for 1986 and 1987, the
increase is only 2 percent. Total income tax
(the sum of income tax after credits and the
alternative minimum tax) rose by 0.5 percent
for 1987 under the new, lower tax rates.
This report contains complete individual
income tax data for Tax Year 1987, the first
full year of transition under the Tax Reform
Act of 1986. These data, as well as
preliminary income tax data for Tax Year 1988,
are also featured in the Spring 1990,
Statistics of Income Bulletin [1].
REQUIREMENTS FOR FILING
The Internal Revenue Code of 1986, as amend-
ed, provided the legal basis for tax activity
detailed in this volume. For Tax Year 1987 the
principal criteria that determined the general
filing requirements were gross income, filing
status, marital status, age, and blindness.
Gross income included all income received in
the form of money, property, and services that
was not expressly exempt from tax. Income
thresholds for filing a return were increased
for most taxpayers for 1987. In contrast,
income thresholds were lowered for dependents,
requiring many more of them to file returns.
Generally, a U.S citizen or resident had to
file a tax return if gross income for the year
was at least as much as the amount shown for
the appropriate filing status in the table
below:
General Filing Requirements
Filing Status
1987 Gross Income
Single
Onder 65 $4,440
Under 65 and blind 4,900
65 or older 5,650
Married Filing Joint Return
Both spouses under 65 7,560
Both spouses under 65 and one or
both spouses blind 8,800
One spouse 65 or older 9,400
Both spouses 65 or older 10,000
Not living with spouse at end of
year(or on date spouse died) 1,900
Married Filing Separate Return
All— whether 65 or older or blind 1,900
Head of Household
Under 65 4,440
Under 65 and blind 6,300
65 or older 7,050
Qualifying Widow(er)
Under 65 5,660
Under 65 and blind 6,900
65 or older 7,500
This report was prepared under the direction of Jeffrey Hartzok.
Chief, Returns Analysis Section, Individual Statistics Branch,
contributions to the text were made by Louella Ballenger and Mike
Strudler. June Walters was responsible for overall production.
Individual Returns/1987
Table A.— Selected Income and Tax Items for Selected Years, 1975-1987
[All figures are estimates based on samples — money amounts are in thousands of dollars]
Percent
change, 1986
to 1987
(1)
(2)
01
(<)
(5)
16)
All returns
Form 1040 returns
Form 104QA returns
Form 1040EZ returns
Total income, amount
Adjusted gross income less deficit ..
Salaries and wages
Numt)er of returns
Amount
Taxable 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.
Number of returns
Amount
Rents and royalties net income less loss:
Number of returns
Amount
Partnersfiip and S Corporations net income less loss:
Number of returns
Amount
Farm net income less loss.
Number of returns
Amount
Total statutory adjustments:
Numtjer of returns
Amount
Individual Retirement Arrangement:
Number of returns
Amount
Self-employed (Keogti) retirement plan:
Number of returns
Amount
Number of exemptions
Total deductions:
NumtDer of returns
Amount
Total itemized deductions:
Numt)er of returns
Amount
Medical and dental expense
Taxes paid
Interest paid
Conlributions
Taxable income:
Numtser of returns
Amount
Income tax before credits:
NumtDer of returns
Amount
Total tax credits
Cfiild care credit
Credit for the elderly and disabled
Foreign tax credit
Income tax after credits
Total income lax:
Number of returns
Amount
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
39.42t.478
7,574.823
14.071.893
5.088.937
20.886.871
7.143.812
5.202.078
n a
12,811.091
2.755.041
3.563.325
9.024.255
15.101.999
1.211.794
1.436.443
596.892
1.603. 788
212.202,596
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
381.985
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
227,925,098
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
1.341.675
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
-2.526.591
2.620.861
-12.005,483
37,763,418
95,082,299
16,205.846
38,211.574
675.822
5.181.993
244.180.202
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
782.561
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
245,752,978
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
773.939
360.571.264
83.967.413
367.287,213
106,996,270
71,032,103
17.446,685
18.517,482
2,803.940.526
2.773.824,198
90.984.304
2.163,905.509
67,933,810
168.966,067
22,324,321
66,791,158'
13,002.055
105,460,627
15,450.141
137,398,726^
16,497,586
124,754,833
9,492,112
-9.254,758
5.574.532
24.314.070
2.420.186
- 1 .323.464
11.620.127
30.116.329
7.318.727
14,065,722
759,083
6,183,441
217.495.163
106.005,861
607,223,513^
35.627,790
392.020.128
17.151.819
119.388.068
179.942.422
49.623.907
90.079.102
1.850.597.119
89.717.924
373.857.125
6.329.438
3.438.314
66.633
1 .099,484
367.527,687
86,723.796
369.202,757
3 8%
3.1
-08
11.9
87
11 8
3 1
6 5
4.1
08
33 3
84
52
166
-07
34
11,7
15 8
10
395
-42
N/A
-4 1
81.8
-69 4
-69 6
-52 9
-62 7
-18
-02
-115
8.0
-0.7
-12 4
-123
-31 7
-16 8
-85
-7 8
-7 5
-50
36
1.7
-98
1.2
-22 3
42 1
1.9
33
05
n a Not available
N/A Not applicable
' Represents total dividends.
^ Represents total capital gams
^ Includes total itemized deductions, charitable contributions for nonitemizers, and zero bracket amount on nonitemized deductions
^ Includes total itemized deductions, and basic and additional standard deductions {zero bracket amount in lieu of standard deduction for prior year returns).
NOTE: Detail may not add to total because of rounding
Individual Returns/1987
Dependents Filing Requirements
Dependents who could be claimed by another
taxpayer (such as a parent) were required to
file a return if they had:
(1 ) Earned income only and gross income was
more than the amount listed in the follow-
ing table:
Filing Status
Si ngl e
Under 65
Either 65 or older or blind
65 or older and blind
Married Filing Separate Return*
Under 65
Either 65 or older or blind
65 or older and blind
Amount
$2,540
3,750
4,500
1.880
3,100
3,700
*If a dependent's spouse itemizes deductions
on a separate return, the dependent must file
if he or she had at least $5 of gross income
(earned or unearned).
(2) Unearned (investment-type) income only and
gross income is more than the amount
shown in the following table:
Filing Status
Single
iJnder 65
Either 65 or older or blind
65 or older and blind
Married Filing Separate Return*
Under 65
Either 65 or older or blind
65 or older and blind
Amount
$ 500
1,250
2,000
500
1,100
1,700
*If a dependent's spouse itemizes deductions
on a separate return, the dependent must file
if he or she had at least $5 of gross income
(earned or unearned).
(3) Both earned income and any unearned
(investment-type) income and gross income
is more than the amount shown in the
following table:
Filing Status
Amount
Si ngl e
Onder 65 $ 500
Either 65 or older or blind,
the total of:
a) earned income (up to $3,000) or
$500, whichever is greater, pTus
b) $750 ($1,500 if 65 or older and
blind)
Married Filing Separate Return
Under 6b $ 500
Either 65 or older or blind,
the total of:
a) earned income (up to $2,500) or
$500, whichever is greater, pTus
b) $600 ($1,200 if 65 or older and"
blind)
In addition to these filing requirements,
there were five others. An individual also
had to file a return for Tax Year 1987 if that
individual :
(1)
was liable
taxes:
for any of the following
social security tax on unreported
tip income (tips not reported to
his or her employer);
uncollected social security tax or
Railroad Retirement Tax Act (RRTA)
tax on reported tip income;
alternative minimum tax;
tax on an Individual Retirement
Arrangement (IRA); or
tax from recapture of investment
credit;
(2) received
ments ;
advanced earned income pay-
(3) had net earnings of at least $400 from
self -employment income;
(4) had wages of $100 or more from a church
or qualified church-controlled organi-
zation that was exempt from employer
social security taxes; or
(5) had gross income of at least $1,900 and
excluded income from sources within
American Samoa,
These filing requirements applied to all
U.S. citizens, residents of Puerto Rico,
resident aliens for the entire tax year,
certain dual -status taxpayers, and certain
nonresident aliens married to U.S. citizens or
residents at the end of 1987.
Data shown in these tables cover
individuals who were not required to file tax
returns but did so for any reason, such as to
obtain refunds (generally of tax withheld) or
to take advantage of the earned income credit.
Most taxpayers were required to file tax
returns within 3-1/2 months after the close of
their accounting periods. Since most
individuals use a calendar year period, nearly
all returns were due by April 15, 1988.
However, each taxpe^yer could be granted, upon
request, one automatic 4-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 requesting) a 2-month
Individual Returns/1987
extension. In addition, a taxpa^yer could
petition the IRS for an additional extension
beyond the automatic ones cited above.
However, this extension had to be approved by
the Internal Revenue Service (IRS).
CHANGES IN LAW
The Tax Reform Act of 1986 amended, added
to, or repealed provisions of the tax code,
including those 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, and the Tax Reform
Act of 1984. The tax code is now called the
Internal Revenue Code of 1986 because of the
sweeping changes of the new Act. For 1987,
the new law not only made major changes in tax
rates and filing requirements, but also in the
definitions of income, adjustments to income,
deductions, and personal exemptions. Most of
these tax law changes pertaining to 1987
individual returns are reflected in this
report.
All major changes in effect for Tax Year
1987 that are included in Statistics of Income
data are listed below in alphabetical order.
Section 5 contains more detailed explanations
and definitions of terms used in this report.
Alimony
For 1987, large payments made to a spouse
or former spouse in the first 3 years (6 years
in 1986) under a divorce or separation
instrument were not fully deductible as
alimony if the peo'ments exceeded certain
amounts.
Alternative Minimum Tax
For 1987, the starting point in calculating
alternative minimum taxable income was taxable
income, whereas for 1986 it was AGI.
Taxpayers had to increase their regular
taxable income for 1987 by the amount of their
tax preferences and adjustments (including an
adjustment to the net operating loss
deduction) to arrive at "alternative minimum
taxable income." There were also changes to
the list of adjustments and tax preference
items, since some exclusions, such as the
60-percent capital gains exclusion, were
eliminated.
In addition, the alternative minimum tax
rate was increased for 1987 from 20 to 21
percent of the alternative minimum taxable
income in excess of an exemption amount that
was unchanged from 1986. The exemption amount
was phased out if the taxpj^yer's alternative
minimum taxable income exceeded $150,000
(married filing jointly), $112,500 (single),
or $75,000 (married filing separately).
Capital Gains and Losses
Long-term (assets held over 6 months): For
1987^ Uie 50-percent exclusion of long-term
capital gains was repealed so that the full
amount of capital gains was included in AGI.
However, for 1987 only, the maximum tax rate
on long-term capital gains was limited to 28
percent (up from 20 percent in 1986), compared
to the top rate of 38.5 percent on ordinary
income for 1987.
Long-term capital losses for 1987 were no
longer reduced by 50 percent, but could be
applied in full against ordinary income
(subject to an annual limit of $3,000).
Charitable Contributions
For 1986, individuals who did not itemize
their deductions could deduct 100 percent of
their charitable contributions from their
AGI. However, this provision expired and,
beginning in 1987, individuals could claim
charitable contributions only as an itemized
deduction on Schedule A (Form 1040).
Dependents
For 1987, filing thresholds for dependents
were reduced, especially for those with earned
income. Children and others eligible to be
claimed as dependents were required to file a
return if all their income was "earned" (such
as salaries and wages), and it exceeded
$2,540, or if their gross income was more than
$500 and any of it was "unearned" income (such
as interest or dividends). Regardless of
income level, dependents could not claim an
exemption for themselves on their return if
they could be claimed as a dependent on their
parents' return. Previously, dependents who
filed returns could be claimed as a dependent
and still claim an exemption for themselves.
Also, if gross income was $1,900 or more,
children over 19 (unless the child qualified
as a student) could not be claimed as
dependents.
In addition, beginning in 1987, children
under the age of 14 with investment income
exceeding $1,000 generally had that income
taxed as if that income had been included on
the parents' return.
Dividends
All dividends were taxable in 1987.
Previously, an exclusion of up to $100 ($200
on joint returns) was allowed.
Earned Income Credit
Both the rate and base for the earned
income credit was increased. For 1987, the
credit was 14 percent of the first $6,075 of
Individual Returns/1987
an eligible individual's "earned income." If
earnings or AGI exceeded $6,924, the credit
was reduced by 10 percent of this excess. As
a result, if AGI or earned income exceeded
$15,432 the credit was completely eliminated.
For 1987, the maximum credit was $851 compared
to $550 for 1986. Under prior law, the earned
income credit generally equaled 11 percent of
the first $5,000 of earned income, and it was
completely phased out at $11,000.
Employee Business Expenses
For 1987, only reimbursed business expenses
could be claimed as an adjustment to AGI.
Unreimbursed employee business expenses had to
be deducted as a "miscellaneous" itemized
deduction on Schedule A. The total of all
miscellaneous deductions was further limited
to the amount exceeding 2 percent of AGI.
Additional restrictions beginning with 1987
were placed on employee business expense
claims for meals, entertainment, and travel.
- Meals and Entertainment: Only 80 percent
of the cost of qualified meals or
entertainment was deductible, whereas the
full cost was deductible under prior law.
To qualify as a deduction, the meal had to
be directly related to the active conduct
of the taxpoiyer's business.
- Travel: For 1987 investment seminar
expenses and expenses for travel used as a
form of education were no longer
deductible, and the deduction for travel by
cruise ship was limited. Previously, these
expenses had been fully deductible.
Exemptions
The amount of each individual personal
exemption increased from $1,080 for 1986 to
$1,900 for 1987, but the extra taxpa^yer
exemptions for age and blindness were
eliminated and replaced by larger standard
deductions amounts.
Rules for claiming exemptions for
dependents were changed for 1987. If children
or other dependents could be claimed as
exemptions by other taxpayers, they could not
claim an exemption for themselves if they
filed their own return. Taxpayers could not
claim an exemption for a dependent who had
gross income of $1,900 or more unless the
dependent was the taxpcO'er's child who was
either under age 19 or a student. If the
child qualified as a student, the gross income
or age test did not apply.
Foreign Earned Income
The annual limit on the foreign earned
income exclusion from AGI was decreased to
$70,000 for 1987 from $80,000 for 1986.
General Business Credit
Two credits were added by the Tax Reform
Act of 1986 -- the low-income housing credit
and the research credit. The 10-percent
investment credit was repealed for property
placed in service after 1985 except for
several limited exceptions. Taxpayers were
allowed to claim unused credits carried over
from 1985 on their 1987 tax returns. The
amount of unused credits that could be claimed
for 1987 was reduced by about 17.5 percent.
Income Averaging
Income averaging was repealed for 1987.
Individual Retirement Arrangements (IRAs)
The IRA contribution adjustment was limited
or disallowed for middle- and upper-income
taxpc(yers who were covered by employer-
provided pension plans, although the tax-
deferral feature was still allowed for income
earned on nondeductible contributions which
continued to be permitted. For 1986, IRA
contributions were deductible regardless of
income level or pension coverage. The amount
of the allowable deduction for 1987 IRA
contributions depended on the following
criteria:
- Full Deduction: IRA contributions up to
$2,000 a year ($2,250 for a spousal IRA)
were fully deductible if the taxpe^yer (and
spouse, if filing jointly) did not belong
to a company-funded retirement plan or, if
the taxpayer (or spouse) did belong to a
company retirement plan and his or her AGI
(excluding any adjustments for IRAs) was
less than $25,000 (less than $40,000 if
taxpayer and spouse filed jointly).
- Partial Deduction: The maximum amount of
the allowable deduction for the IRA contri-
bution was phased out (in some cases per-
mitting a partial deduction) for taxpc^yers
with AGI from $25,000 to $35,000 ($40,000
to $50,000, if taxpayer and spouse filed
jointly) when a taxpc^yer (or spouse)
belonged to a company retirement plan.
- No Deduction: IRA contributions were not
deductible if the taxpayer (or spouse, if
filing jointly) belonged to a company
retirement plan and AGI was greater than
$35,000 ($50,000 for joint returns).
Interest Paid Deduction
Only 65 percent of "personal" interest
(e.g., credit card interest, revolving charge
account interest, and interest on bank loans)
was deductible for 1987, whereas for 1986 all
of it was deductible.
6
Individual Returns/1987
The mortgage interest deduction was limited
for 1987 to the amounts paid on a "qualified"
principal and second residence, and to the
interest associated with debt no greater than
the cost of the residence plus improvements
and mortgage loans taken to
medical and educational
limits applied to debt that
August 16, 1986.
pay for qualified
expenses. These
was assumed after
Married Two-Earner Couple Deduction
This deduction was repealed for 1987.
Medical and Dental Expenses
The deduction for medical and dental
expenses was limited to expenses in excess of
7.5 percent of AGI for 1987 compared to 5
percent for 1986.
Miscellaneous Itemized Deductions
For 1987 there were two tiers of
"miscellaneous" itemized deductions. The
first tier applied to those expense items that
were fully deductible, such as gambling losses
(limited to gains) and amortizable bond
premiums. The second tier was for expenses,
such as unreimbursed employee travel and
entertainment expenses, that were subject to a
new 2 percent of AGI floor,
restrictions were placed on
entertainment, and travel,
had been deductible as an
for 1986.
In addition, new
claims for meals.
The full amount
adjustment to AGI
Moving Expenses
Moving expenses became an itemized deduc-
tion for 1987. These were taken as an adjust-
ment to income in 1986.
Passive Losses
Beginning with 1987, losses generated by
any trade, business, or rental activity in
which the taxpjo'er did not "materially
participate" were considered "passive" losses
and could be used to offset income from other
passive activities only. Under the previous
law, any business losses could be used to
offset income from any other activity.
An exception to this limitation was made
for taxpayers with passive losses from rental
real estate activities in which they were
actively involved. Net losses up to $25,000
could be deducted from nonpassive income, such
as wages or dividends. For taxpa^yers whose
AGI exceeded $100,000, the $25,000 exception
was reduced by 50 percent of the amount of AGI
that exceeded $100,000. This effectively
eliminated the $25,000 exception for taxpayers
with an AGI of $150,000 or more.
Taxpaiyers who entered into passive
activities before October 23, 1986 were
allowed a 5-year phase in of the limitations
on losses. This phase in provided a
diminishing percentage of passive losses to
offset nonpassive income and taxes.
Sixty-five percent of passive activity losses
from such interests were allowed to offset
nonpassive income for 1987. Passive activity
losses disallowed for 1987 by the limitation
could be carried forward to offset passive
income in future years. Upon disposition of
the taxpayer's entire interest in the
activity, remaining passive losses can offset
nonpassive income.
Most of the nondeductible passive losses
were concentrated in partnerships, S corpo-
rations, and rental activities.
Pensions and Annuities
After July 1, 1986, a retiree could not use
the "Three-Year Rule" which had allowed the
total qualified pension or annuity payments
(received in the first 3 years) to be excluded
from income until the retiree's contributions
were recovered, provided that all of the
retiree's contributions were actually
recovered in those 3 years. Under the 1986
Act, a retiree was required to report pc^yments
under the "General Rule" which provided that
the nontaxable portion be recovered over the
expected lifetime of the taxpc(yer.
Also, if an individual withdrew taxable
amounts from a qualified retirement plan
(including IRAs) before reaching age 59-1/2,
these amounts were generally subject to an
additional 10 percent tax. This 10 percent
tax was in addition to any income tax due on
the withdrawals. Before 1987, the 10 percent
additional tax applied only to premature
IRAs.
1987, a "simplified employee
could include a salary
reduction arrangement under which an employer
could make contributions to the SEP out of the
employee's salary. Also, employer SEP
contributions no longer had to be included in
the employee's gross income. For 1986 these
contributions were included in income, but
then could be subtracted as part of the IRA
adjustment.
Political Contributions Credit
This credit was repealed for 1987,
Sales Taxes
The deduction for State and local sales
taxes was repealed for 1987.
withdrawals from
Beginning in
pension" (SEP)
Individual Returns/1987
Sel f -Empl oyed Health Insurance
For 1987, self-employed taxpayers could
deduct as an adjustment to income up to 25
percent of the amount they paid for medical
insurance for themselves and their families.
They were not allowed this deduction if they
or their spouses were eligible to participate
in an employer-subsidized health plan. The
balance of the cost could be included with
other medical care expenses and deducted as an
itemized deduction subject to the 7.5 percent
limitation.
Standard Deduction
For 1987, the "zero bracket amount" (ZBA),
i.e., income "taxed" at a rate of zero
percent, was replaced by a standard
deduction. Unlike the ZBA, the standard
deduction was not incorporated into the tax
tables and tax rate schedules, but instead,
had to be specifically deducted in computing
taxable income. For 1987, taxpc(yers sub-
tracted the larger of the standard deduction
or total itemized deductions.
Taxpaiyers age 65 or over or who were blind
were allowed a higher basic standard deduction
as well as an additional deduction amount for
each taxpc(yer age 65 or over or blind. Prior
to 1987, additional benefits for the aged and
blind had been in the form of extra personal
exemptions.
For 1987, the amount of the basic standard
deduction allowable for age or blindness was
$3,000 for single taxpayers, $5,000 for
married taxpayers filing jointly, $2,500 for
those married taxpayers who filed separately,
and $4,400 for those who were heads of
household. The amount of each deduction for
age or blindness added to the higher basic
standard deduction was $750 for single or head
of household filers and $600 for married
filers.
Statutory Adjustments
For 1987, the adjustments for moving
expenses, employee business expenses, and IRA
contributions were modified. A health
insurance deduction for the self-employed was
added. See each adjustment (described above)
for a more complete explanation.
Tax-Exempt Interest
Beginning with 1987, tax-exempt interest on
state or local government obligations had to
be shown on Federal income tax returns, even
though it generally was not subject to Federal
taxation.
Tax Rates
There were five tax brackets for 1987
instead of 14 or 15 for 1986. For 1987 tax
rates ranged from 11 percent to 38.5 percent
and for 1986 from 11 percent to 50 percent.
Unemployment Compensation
For 1987, all unemployment compensation was
included in AGI, whereas for 1986 all or part
of unemployment compensation was excluded
depending on the taxpc^yers' filing status and
income level .
RETROSPECTIVE INCOME CONCEPT
In order to analyze changes in income and
assess the impact of taxes, an income concept
with a consistent definition of income must be
used. The income concept available from
Federal income tax returns, adjusted gross
income (AGI), was designed for tax adminis-
tration and its definition changes to reflect
tax law. New tax laws of the 1980's--the
Economic Recovery Tax Act of 1981, the Tax
Equity and Fiscal Responsibility Act of 1982,
the Tax Reform Act of 1984, and the Tax Reform
Act of 1986--made significant changes to the
components of adjusted gross income (AGI),
making it difficult to use AGI for accurate
comparisons of income from year to year.
For this reason, it was decided to develop
an income definition that would be applicable
over several years and allow comparisons both
before and after the major tax legislation of
the 1980's. This new income concept would be
calculated using data available only from
individual income tax returns. (For a more
complete explanation of other income concepts
see Appendix A of Section 4, "High Income
Returns: Taxable and Nontaxable" in this
report.)
The "retrospective" income definition that
was developed was called the "1979 Income
Concept" and reflected the base period 1979
through 1986. Using this base period and the
data reported on individual tax returns, this
new income measure could be defined
consistently across all these years. Also, by
continuing to include the same components that
were common to all years, the retrospective
income definition could be used to compare
income of future years to income for these
prior base years [2].
The calculation of the 1979 Income Concept
is shown in Figure 1 with those income items
that could be identified from income tax
returns for the base years included. Several
items partially excluded from AGI for the base
years were fully included in this new income
measure, the largest of which was the capital
gains exclusion. The full amount of all
Individual Returns/1987
capital gains, as well as all dividends and
unemployment compensation were added to the
calculation. Total pensions, annuities, IRA
distributions, and rollovers were added,
including the nontaxable portion that was
excluded from AGI. Also, any depreciation
deduction in excess of straight-line
depreciation subtracted in computing AGI was
added back. Adjustments that could be
subtracted from the 1979 Income Concept
calculation were limited to employee business
expenses, alimony paid, and moving expenses.
Social security benefits, although obviously
income, were omitted because they were not
potentially subject to tax or even partially
included on the tax return until 1984.
Figure 1. — Calculation of the 1979 Income
Concept for 1987
1979 TOTAL INCOME
unreimbursed business expenses and moving
expenses as adjustments in figuring AGI.
Since passive losses had been fully deductible
for both income measures prior to 1987, the
disallowed passive losses for 1987 had to be
accounted for in the 1979 Income Concept
calculation of 1987 income. Unreimbursed
business expenses were allowed only as an
itemized deduction limited to the amount
exceeding 2 percent of AGI under the new rules
for 1987. In order to be consistent with
prior years, the full amount of unreimbursed
business expenses reported as an itemized
deduction for 1987 was added to the reimbursed
business expense adjustment in the calculation
of the 1979 Income Concept. The new law also
changed moving expenses from an adjustment in
AGI for 1986 to an itemized deduction for 1987.
COMPARISON OF AGI AND 1979 INCOME CONCEPT
Salaries and wages*
Interest*
Dividends (without any exclusion)*
Alimony received*
Capital gains (without any exclu-
sion) and allowable losses*
Capital gains not reported on Sche-
dule D (without any exclusion)*
Other gains or losses (Form 4797)*
Net business income or loss*
Net farm income or loss*
Net rent income or loss*
Net royalty income or loss*
Net partnership income or loss*
Net Subchapter S Corporation
income or loss*
Net farm rental income or loss*
Net estate and trust income or loss*
Unemployment insurance income
reported*
Depreciation in excess of
straight-line depreciation**
Total pension income reported**
Net other income*
LESS
+ Disallowed passive losses**
+ Moving expenses**
+ Employee business expenses (includes
both reimbursed and unreimbursed)**
+ Alimony paid*
*Included in Tax Year 1987 AGI.
**Not fully included in AGI for Tax
1987.
Year
The Tax Reform Act of 1986 made changes in
the calculation of AGI that made it necessary
to revise the calculation of the 1979 Income
Concept for 1987 in order to make it
comparable to 1986. The new law limited the
deduction of passive losses and eliminated
The Tax Reform Act of 1986 made extensive
changes in the composition of AGI for Tax Year
1987. The Act incorporated into AGI most of
the income items included in the 1979 Income
Concept. Income, such as capital gains, that
had been partially excluded from AGI under
prior law was now fully included, and certain
deductions were eliminated or limited. For
this reason, a comparison of 1986 and 1987
income and tax data using AGI is misleading.
However, the 1979 Income Concept, which
permits income to be measured in the same way
for 1986 and 1987, could be used to make a
more accurate comparison of these two years.
Table B shows the differences in income and
selected tax items for 1987 under AGI and the
1979 Income Concept. This difference, which
had been most pronounced in past years at
income levels of $200,000 or more, was much
less for 1987 with the elimination of
preferential treatment of various income
items, such as the exclusion of capital
gains. In prior years, the capital gains
exclusion accounted for the largest difference
between the two income measures.
Although total income for all return, using
the 1979 Income Concept, increased 2 percent
for 1987, total income for the highest income
group -- $200,000 and above -- declined from
$351.9 billion for 1986 to $284.7 billion for
1987. This drop in total income can be traced
in part to the 66 percent decline from 1986 in
capital gains, which made up a larger
proportion of income for this group. This
large decline for 1987 followed a substantial
jump in capital gains for 1986, the last year
in which taxpayers could exclude 60 percent of
their capital gains from income. As a
percentage of total income for all returns,
the income of the $200,000 and over class fell
over 20 percent from 1986 to 1987, but income
taxes for this group, as a percentage of total
income taxes, fell only 7 percent in the same
time period.
Individual Returns/1987
9
Table B.— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income
and By 1979 Income Concept, 1987
(All figures are estimates based on samples — number of returns are in thousands and money amounts are in millions of dollars]
Total income
Salaries and wages
Size 01 income
Size ol AGI
1979
Income concept
Size of AGt
1979
Income concept
Numt>er of
returns
Amount
Number ot
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(■»)
(5)
(6)
(7)
(8)
All returns, total
Under $10,000
106.996
33.514
25.236
16.551
11.605
7.863
4.581
2,668
1.514
860
552
750
384
226
154
276
103
51
75
35
2.773.824
120.451
370.660
408.648
402.501
350,410
249,478
172,159
112.840
72.721
52.279
83.234
52.411
36.475
28.854
66.167
35.243
22.663
50.898
85.733
106,996
33,216
25,095
16,759
11.635
7.968
4.578
2.594
1.507
877
582
775
412
237
166
304
113
53
84
39
2.813.525
116,528
368,972
414.138
403.601
355.138
249.602
167.381
112.427
74.138
55.162
86.044
56.381
38.233
31.102
73.218
38.652
23.781
56.129
92.898
90,984
26,075
20,884
14,938
10,712
7,309
4,265
2,465
1,379
770
487
626
319
191
121
226
83
42
62
29
2.163.906
126.156
286.699
341.885
343.052
297.559
210.357
140.465
89.409
54.791
37.360
53.719
31.989
21.636
15.915
36.881
18.690
11.965
23.517
21.860
90,984
25,901
20,738
14,962
10,716
7,477
4.285
2.397
1.387
782
519
660
344
200
131
249
92
45
68
33
2,163,906
124,218
284 292
$10,000 under $20 000
$20,000 under $30,000
340.723
340.526
303.583
211.662
136,472
88,420
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60 000
$60,000 under $70,000
$70,000 under $80.000
$80,000 under $90.000
$90,000 under $100.000
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $1 ,000,000
$1,000,000 or more
38,401
54,968
32,704
20,683
16,505
38,065
19,224
1 1 ,699
23,865
22,403
Taxable interest received
Dividends in AGI
Dividends received
Size of income
Size of AGI
1979
Income concept
Size of AGt
1979
income concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
m
(10)
(11)
(12)
(13)
(14)
(15)
(16)
All returns, total
Under $10,000
67.934
14,811
13,848
. 11.372
9.402
6.925
4.207
2.540
1.441
841
534
731
376
221
152
272
102
50
75
35
168.966
21.616
29.571
20.648
17.316
14.269
9.994
7.902
5,371
4,124
2,827
5,679
3,743
2,462
2.158
4.875
2.717
1,652
4,133
7,909
67.934
14.543
13.690
11.572
9.443
7.016
4.203
2,468
1,439
858
562
756
403
231
164
300
112
53
83
39
168.966
21.389
29,184
22,300
17,957
13,884
9,898
7,160
5,028
4,050
3,004
5.583
3.788
2.302
2,211
4,827
2,763
1,649
4,126
7,864
22,324
3,432
3,464
3.204
3.130
2.612
1.913
1.301
848
546
352
513
275
169
115
225
84
44
66
32
66.791
4.068
6.791
6.100
5.854
5.237
4.355
3.653
2.756
2.297
1.817
3.670
2.250
1.548
1.501
3.543
1.899
1.212
2.899
5.340
22.324
3.316
3.352
3.316
3.169
2,649
1,889
1,258
844
565
356
533
292
171
125
245
90
47
73
34
66,791
■ $1 0,000 under $20 000
6 526
$20,000 under $30.000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60.000
$60,000 under $70.000
$70,000 under $80.000
$80,000 under $90.000
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $1 .000.000
$1,000,000 or more
6,796
6,374
5,117
4.209
3.514
2.571
2.102
1.764
3.483
2.412
1.433
1.514
3.564
1.845
1.175
2.957
5.373
Business net income less toss
Sales of capital assets
Size of income
Size of AGt
1979
Income concept
Size of AGt
1979
Income concept
Numtier of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
All returns, total
Under $10,000
13.002
2.933
2.457
2.189
1.729
1.214
745
501
324
192
128
212
111
66
47
77
29
13
22
11
105.461
2.024
11.696
13.847
11.412
10,270
8,122
6,788
6,470
4,048
3,236
7,117
4,844
2,807
2,593
3,919
2,049
849
1,663
1,708
13,002
2,874
2,428
2,189
1,736
1,223
760
492
324
204
142
220
117
74
50
88
29
15
24
13
105,461
1,780
11,177
13,767
10.888
10.115
7.851
6.714
6.031
4.158
3.571
6.783
5.094
3.456
2.455
4.841
2.253
934
1.835
1.757
15.450
2.199
2,332
2,142
2.033
1.627
1.292
936
630
457
322
487
260
163
119
221
85
44
68
33
137.399
7.104
3.620
4.255
4.619
5.075
5.317
4.704
4.058
3.925
3.247
7.601
5.543
5.006
4.234
10.456
6.717
4.933
12,636
34,349
15,450
2,111
2,223
2,238
1,994
1,706
1,268
887
639
462
328
501
288
181
130
247
90
46
74
36
137,399
7,133
3.527
$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
4.372
4.711
5.167
4 799
$60,000 under $70 000
4 870
$70,000 under $80.000
3 901
$80,000 under $90 000
3 700
$90,000 under $100.000
3.183
$100,000 under $125 000
7 625
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500.000
$500,000 under $1 .000.000
5.198
5,165
4,197
10.640
6.594
4,918
12 860
$1,000,000 or more
34,838
10
Individual Returns/1987
Table B.— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income
and By 1979 Income Concept, 1987
|AII figures are estimates based on samples— number of returns are in tfiousands and money amounts are in millions of dollars]
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
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(31)
132)
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
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $1,000,000
$1 .000,000 or more
9,892
1,460
1,622
1,521
1,307
1,047
777
565
329
253
169
259
153
94
64
131
51
26
41
20
-7.323
-3.235
-122
-1,541
-1,430
-1,260
-1.391
-1.033
-848
-206
161
321
170
304
147
681
337
286
619
717
9.892
1.425
1,573
1.543
1,296
1,111
769
512
349
255
182
276
154
96
67
140
52
27
43
22
-7.323
-3,400
-61
-1,412
-1,162
-1,466
-1,229
-1,037
-872
-176
32
113
298
224
122
719
274
317
608
774
5.575
642
602
635
610
566
457
345
272
215
163
285
187
118
88
184
75
39
61
30
24,314
-17.047
396
668
1.189
879
1.038
1.327
683
747
1.612
1.980
2.593
1.995
1.894
4.292
2.185
1.378
4,320
12,294
5.575
645
560
634
626
571
458
324
274
220
165
287
197
117
95
189
76
39
64
33
24.314
-17.953
206
707
1.167
799
1.356
844
762
721
1.390
2.073
2.554
1.969
2.014
4,723
2,307
1,548
4,592
12,535
Nondeductible passive losses
Estate or trust
net income less loss
Size of income
Size 01 AGI
1979
Size of AGI
1979
Income concept
Number o(
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
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
1,953
159
136
172
170
156
152
131
116
110
66
128
108
77
54
106
43
22
33
15
13.882
3.542
324
505
481
353
450
360
375
366
294
721
716
513
579
1.148
698
433
921
1.102
1,953
184
131
169
168
160
144
125
122
105
61
128
107
73
56
106
43
20
34
16
13,882
4,711
417
418
370
427
337
326
324
406
242
664
572
465
412
1,098
589
345
807
949
796
147
123
103
87
65
43
47
32
18
16
30
21
11
9
20
8
5
4
4.324
19
358
445
311
248
275
130
193
58
120
331
201
87
96
282
104
95
319
650
796
150
118
108
87
65
49
42
28
16
14
33
22
12
9
20
8
5
7
5
4.324
-8
402
459
291
212
$50,000 under $60.000
267
$60,000 under $70,000
162
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150,000
124
56
212
311
211
$150,000 under $175 000
95
$175,000 under $200,000
79
$200,000 under $300,000
$300,000 under $400,000
$400 000 under $500 000
281
106
103
$500,000 under $1,000,000 .
308
$1,000,000 or more
651
Pensions and
annuities in AGI
Pensions and
annuities
Total statutory adjustments
Size of income
Size of AGI
1979
Income concept
Size of AGI
t<'79
Income concept
Number of
returns
Amount
Number of
returns
Amount
Number ot
returns
Amount
Number of
returns
Amount
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
All returns, total
Under $10,000
16.498
3,146
4,386
2,624
2,047
1,624
970
620
343
198
114
170
73
45
37
53
19
9
13
6
124.755
11.953
29.765
20.664
17.063
14.157
8.659
6.587
3,783
2,699
1,696
2,670
1.133
788
616
1.028
465
243
456
328
17.826
3.074
4.403
2.925
2.285
1.795
1.072
722
441
249
176
248
123
76
59
90
34
15
26
12
171,840
12,110
30,267
24.185
20.923
16.451
10.106
8.539
6,245
4,315
3,427
5,225
3,988
3.180
2.285
5.823
3.414
1.540
4.761
5.052
11,620
921
1,934
2,504
2,305
1.658
621
432
296
186
125
220
119
74
54
92
32
15
22
10
30.116
1.550
3,100
4.737
4.912
3,306
1.785
1.522
1.238
880
778
1.402
1.060
714
589
1.104
509
255
405
269
10.469
705
1.619
2.267
2.112
1.660
572
338
249
172
139
208
119
78
52
98
32
15
23
11
29.944
1 224
$10,000 under $20,000
$20,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125,000
$1 25.000 under $1 50 000
2.522
4.155
4.430
3.624
1,911
1.295
1.097
895
934
1.543
1 240
$150,000 under $175,000
860
$175,000 under $200.000
666
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500 000
1,578
607
339
$500,000 under $1,000,000
627
$1 ,000,000 or more
399
Individual Returns/1987
11
Table B.— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income
and By 1979 Income Concept, 1987
|AII figures are estimates based on samples— number of returns are in tfiousands and money amounts are in millions of dollars]
Total itemized deductions
Taxable income
Size of income
Size Ql AGI
1979
Income concept
Size of AGI
1979
Income concept
Numlier ot
returns
Amount
Number of
returns
Amount
Number ot
returns
Amount
Number of
returns
Amount
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
All returns, total
Under $10 000
35.628
1.107
3.782
6.195
7.182
6.189
3.994
2.453
1.418
810
525
713
366
216
150
270
101
50 .
74
35
392.020
8.019
25.056
42.498
56.824
58.147
43.473
31.531
21.334
14.112
9.973
16.201
10.047
6.805
5.405
11.528
6.067
3.570
7.803
13,625
35,628
1,124
3,735
6,236
7,094
6,240
3,989
2,375
1,396
817
551
728
390
222
159
291
110
52
82
39
392,020
8,731
24,916
43,515
56.380
58.771
43.622
30.032
20.531
13.992
10.271
15.958
10.048
6,790
5,410
1 1 ,685
6,249
3,509
7,845
13,764
90,079
17,902
24,107
16,436
11,579
7,849
4,574
2,665
1,512
858
551
747
383
225
153
275
103
51
75
35
1 ,850,597
38,845
191,070
259,928
270,914
242,713
177,708
124,761
82.378
53.682
39.113
62.777
40.169
28.395
22.587
53.180
28.627
18,837
42,795
72,121
90,079
17,814
23,864
16,594
11,592
7,940
4,564
2,587
1,501
870
578
773
411
235
166
303
112
53
83
39
1,850,597
38,816
$10,000 under $20,000
188,431
$20 000 under $30 000
261,356
$30 000 under $40 000
271,405
$40 000 under $50 000
244,830
$50,000 under $60 000
176,858
$60 000 under $70 000
120,319
$70 000 under $80 000
80,623
$80 000 under $90 000
53,716
$90 000 under $100 000
39,910
$100 000 under $125,000
62,957
$1 25 000 under $1 50 000
40,980
$150 000 under $175,000
27,732
$175,000 under $200,000
23,153
$200 000 under $300 000
55,035
$300 000 under $400.000
28,862
$400,000 under $500,000
18,692
$500,000 under $1 ,000,000
$1,000,000 or more
43,714
73,211
Total tax credits
Total income tax
Size 01 income
Size of AGI
1979
Income concept
Size of AGI
1979
Income concept
Number of
returns
Amount
Number of
returns
Amount
Number ot
returns
Amount
Number of
returns
Amount
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
All returns, lota!
Under $10,000
$10 000 under $20 000
12.901
1.493
4.350
. 1.956
1,667
1,301
806
458
243
149
98
125
63
40
33
53
21
12
21
12
6,329
274
1,424
898
747
594
374
232
186
118
87
186
120
108
106
176
114
61
153
371
12,901
1,475
4,347
1,968
1,657
1,299
814
447
232
160
101
124
68
43
36
59
23
12
22
13
6,329
271
1,420
893
736
594
371
217
158
110
84
150
116
100
85
243
157
65
177
382
86,724
16,204
22,587
16,341
1 1 ,546
7,839
4,672
2,665
1,510
859
552
748
383
226
154
276
103
51
75
35
369,203
4,786
25.074
38.410
42.810
41.346
33.651
26.064
18.630
12.968
9.837
16.704
11.433
8.391
6.888
17.075
9.514
6,389
14,745
24,490
86,724
16,132
22,333
16,498
11,559
7,929
4,562
2,586
1,499
871
578
772
411
236
166
303
113
53
84
39
369.203
4,907
24,725
$20,000 under $30 000
38,697
$30 000 under $40 000
43,012
$40 000 under $50 000
41,706
$50 000 under $60 000
33,560
$60 000 under $70 000
25,058
$70 000 under $80 000
18,171
$80,000 under $90.000
12,964
$90 000 under $100 000
9,966
$100 000 under $125 000
16,649
$125,000 under $150.000
11,601
$1 50 000 under $1 75 000
8,095
$1 75.000 under $200.000
$200 000 under $300 000
7,008
17,426
$300 000 under $400 000
9,488
$400,000 under $500.000
6,300
$500 000 under $1 000 000
14,987
$1,000,000 or more
24,883
12
Individual Returns/1987
The average tax rates for 1986 and 1987
based on AGI and the 1979 Income Concept are
compared in Figure 2, The change in tax rates
move in opposite directions between the two
years in the higher income classes, depending
on the income measure used -- AGI or the 1979
Income Concept. Based on AGI, average tax
rates declined at every income level from 1986
to 1987. The decrease was greatest at the
higher income levels, with the rate for the
Figure 2. — Total Income Tax as a Percentage of Income,
1986 and 1987
Tauies as a
Taxes as a
Size of Income
percer^tage ol
adjusted gross
irKome
percentage ol
1979 Income
Concept
1986
19S7
1986
1987
(11
121
(3)
(41
All returns, tolal
14 8%
13 3»/o
13 3%
13 1%
Under $10,000
43
40
49
42
76
67
93
$30,000 under $40,000
12 2
106
11 6
107
$40,000 under $50,000
13 8
11 8
126
11 7
$50,000 under $60,000
155
13 5
138
134
$60,000 under $70,000
169
15 1
149
150
$70,000 under $80,000
187
165
158
162
$80,000 under $90,000
199
178
167
175
$90,000 under $100,000
20 8
188
168
18 1
$100,000 under $125.000
231
20 1
183
193
20 6
$150,000 under $175,000
280
23 0
193
212
20 3
22 5
$200,000 under $300,000
31 1
25 8
22 6
23 8
$300,000 under $400,000.
33 7
27 0
22 6
24 5
$400,000 under $500,000
36 2
28 2
23 4
26 5
$500 000 under $1 .000.000
38 4
29 0
23 7
26 7
$1,000,000 or more
40 2
28 6
214
26 8
highest income class--$l ,000,000 and above
—declining from 40.2 percent for 1986 to 28.6
percent for 1987. This large decrease, how-
ever, could be traced to the change in the
composition of AGI under the provisions of the
Tax Refomi Act of 1986 that eliminated the 60
percent exclusion for capital gains and
limited the deductibility of passive losses.
With all capital gains included in AGI for
1987 and passive losses limited, AGI increased
and average tax rates declined, especially for
the higher income classes, which have a
greater percentage of capital gains and
passive losses.
In contrast, when
same way for both
1 ncome
years
is computed in the
by using the 1979
Income Concept, average tax rates show a
decline between 1986 and 1987 only for incomes
below $60,000. At income levels of $60,000
and above the rate steadily climbs for 1987 to
a high of 26.8 percent for the $1,000,000 and
above class, an increase of 25 percent over
the 1986 average tax rate of 21.4 percent for
this class. This increase, despite new lower
tax rates for 1987, reflected the elimination
of preferential treatment of various income
items, especially capital gains.
NOTES AND REFERENCES
[1] Strudler, Michael, and Ring, Emily,
"Individual Income Tax Returns,
Preliminary 1988", Statistics of Income
Bulletin, Spring 1990, Volume 9, Number 4.
[2] Hostetter, Susan, "Measuring Income for
Developing and Reviewing Individual Tax
Law Changes; Exploration of Alternative
Concepts," Statistics of Income and
Related Administrative Record Research:
1986-1987, DTT: Department oT fRe
ireasury. Internal Revenue Service, 1987.
Section 2
Description of the Sample
This section describes the sample criteria
and selection, the method of estimation, and
the sampling variability of the estimates
contained in this report. It also describes
the methodology 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.
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 at the ten Internal Revenue
Service (IRS) Centers during Calendar Year
1988. The total sample of 125,888 returns was
selected from a population of 107,173,062
returns.
All returns processed during 1988 were
subjected to sampling except tentative and
amended returns. Tentative returns were not
subjected to sampling because the revised
returns ma^y 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 that contained no income information
were excluded from the tables in this report.
Sample returns representing 176,792 returns
were excluded from the tables as a result.
The estimates in this report are intended
to represent all returns filed for Tax Year
1987. While about 97 percent of the returns
processed during Calendar Year 1988 were for
Tax Year 1987, a few were for noncalendar
years ending during 1987 and 1988 and some
were returns for prior years. Returns for
prior years were used in place of 1987 returns
received and processed after December 31,
1988. This was done in the belief that the
characteristics of returns due but not yet
processed could best be represented by the
returns for previous income years that were
processed in 1988. Therefore, data for Tax
Year 1987 may include amounts for discontinued
items, such as the deduction for a working
married couple, reported on prior year returns
processed in 1988.
SAMPLE DESIGN AND SELECTION CRITERIA
Data from Forms 1040, 1040A, and 1040EZ pro-
cessed to the IRS Individual Master File System
at the National Computing Center during
Calendar Year 1988 were classified, 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
fanrn 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; a Schedule F, Farm Income and
Expenses; and Form 4835, Farm Rental 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 numbers generated from
transformations of the SSN. The sampling
rates for the various strata ranged from 0.03
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. 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 176,792 returns (see above).
*Bonnye Walker designed the sample under the direction of Susan
Hostetter, Chief, Sample Redesign Team, Coordination and Publication
Staff. Bonnye Walker and Karen 0 'Conor prepared the text and tables
in this section under the direction of Yahia Ahmed, Chief, Mathematical
Statistics Team, Coordination and Publication Staff.
13
14
individual Returns/1987
Table C— Number of Forms 1040, 1040A and 1040EZ in the Population and Sample, 1987
Number ot Returns ^
Descriplion ol the sample strata
United Stales Total ^
State Group A ^
State Group C '
f^pulation
counts
Sample
counts
Population
counts
Sample
counts
Population
counts
Sample
counts
(11
(21
(3)
(4|
(5)
(6)
Grand total
107,173,062
125,888
7.146.255
7.222
100,026,807
118,665
Form 1040 returns only with adjusted gross income of $200,000 and over vnth no
income tax after credits and no additional tax for tax preferences, total
875
875^
36
36
839
839'
Form 1040 returns only witti combined Sctiedule C (business or profession) net
profit or net loss of $350,000 and over, total
9,593
9,593
531
531
9,062
9,062
Larger of total income amount Size of business receipts
or total loss amount ^ plus farm receipts
170,951
1,771
170.951
Forms 1 040 only wilti Form 2555, total
1,771
Under $50.000 Under $500.000
95,382
200
_
95.382
200
$50,000 under $100,000 Under $500.000
Under $50,000 $500 000 under $1 000.000
43 967
97
43 967
97
$100,000 under $500.000 Under $1,000,000
30 734
606
30 734
Under $1 00 000 $1 000 000 under $1 0 000 000
606
$500,000 under $2.000.000 Under $10 000 000
828
828
828
Under $500 000 $10 000 000 under $30 000 000
828
$2,000,000 and over Any amount
Under $2,000,000 $30,000,000 and over
40
40
40
40
Forms 1040 only with Form 1116. but v«itfiout Form 2555. total
530,669
8,780
29,786
374
500.883
8,406
Under $50,000 Under $500,000
223,218
519
13,275
21
209.943
498
$50,000 under $100,000 Under $500,000
Under $50,000 $500,000 under $1 .000.000
153,427
392
8,831
19
144.596
373
$100,000 under $500,000 Under $1 000 000
132,963
2,651
6,787 ■
128
126.176
Under $100,000 $1,000,000 under $10,000,000
2.523
$50,000 under $2,000,000 Under $10,000,000
Under $500,000 $10,000,000 under $30,000,000
18,022
2,179
787
too
17.235
2.079
$2,000,000 and over Any amount
3,039
3,039
106
106
2.933
Under $2.000,000 $30,000,000 and over, ,
2.933
Forms 1040 only witfi Sctiedule C. but vKiltioul Form 2556 or Form 1116. total
13,192,242
23,473
966.954
1.486
12.225.288
21.987
Under $25.000 Under $200,000
5,852,455
3,212
455.035
270
5.397.420
2.942
$25,000 under $50,000 Under $500,000
Under $25,000 $200,000 under $500,000
4,321,638
4,775
324.282
363
3.997.356
4.412
$50,000 under $100,000 Under $1 ,000,000
Under $50,000 $500,000 under $1.000,000
2,247,741
4,795
143,062
305
2.104.679
4.490
$100,000 under $200,000 Under $6,000,000
Under $100 000 $1 000 000 under $5 000 000
567 351
2 365
33 750
130
533 601
2 235
$200,000 under $500,000 Under $10 000 000
$500,000 under $1.000,000 Under $20 000 000
26,944
1,078
1,315
50
25,629
Under $500.000 $10,000,000 under $20,000,000
1.028
$1 .000.000 under $2,000,000 Under $30,000,000
Under $1 .000.000 $20,000,000 under $30,000,000
8,797
2,637
419
122
8.378
2.515
$2,000,000 under $5.000.000 Under $50.000.000
Under $2,000,000 $30,000,000 under $50,000,000
3,367
1,684
153
85
3.214
1.599
$5,000,000 and over Any amount
Under $5,000,000 $50,000,000 and over
985
985
50
50
935
935
Forms 1040 only m\h Sctiedule F, but witfiout Form 2555, Form 1116, or
Sctiedule C, tolal
1,885,673
3,303
178,736
244
1.706.937
3.059
Under $25,000 Under $200,000
841,669
270
88,894
32
752.775
238
$25,000 under $50,000 Under $500,000
Under $25,000 $200,000 under $500,000
657,765
493
58,943
43
598.822
450
$50,000 under $100,000 Under $1,000,000
291 151
374
23 006
25
268 145
Under $50,000 $500 000 under $1 000 000
349
$100,000 under $200,000 , . Under $5 000 000
63,418
177
5,558
15
57.860
Under $100,000 $1,000,000 under $5,000,000
162
$200,000 under $500,000 Under $10,000,000
Under $200 000 , , $5 000 000 under $10 000 000
24 095
337
1 836
23
22 259
314
$500,000 under $1 .000,000 Under $20 000 000
5 149
198
340
4 809
Under $500,000 $10 000 000 under $20 000 000
184
$1,000,000 under $2,000,000 . Under $30 000 000 ,, ,
652
1 515
Under $1,000,000 $20 000 000 under $30 000 000
610
$2,000,000 under $5.000,000 Under $50,000,000
Under $2,000,000 $30 000 000 under $50 000 000
626
39
587
587
$5,000,000 and over Any amount
Under $5,000,000 $50,000,000 and over
176
176
11
11
165
165
Forms 1040, 1040A and 1040EZ viiiltioul Form 2555, Form 1116, Schedule C,
or Schedule F, total
91,383,059
78,093
5,970,212
4.551
85.412.847
73.542
Under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000 Not applicable
$500,000 under $1,000,000
$1,000,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 and over
59,208,650
22,396,013
8,279,340
1,108,896
311,812
54,400
16,328
5,907
1,713
32,561
16,191
7,911
2,560
3,182
1,419
6,650
5,906
1,713
4,028,975
1.420.496
447,544
55.127
14.754
2.324
693
230
69
2.215
997
419
128
153
57
284
229
69
55.179.675
20.975.517
7.831.796
1.053.769
297.058
52.076
15,635
5,677
1,644
30.346
15.194
7.492
2.432
3.029
1.362
6.366
5.677
1,644
This population includes an estimated 176.792 returnstStateGroup A— 3.637 relurns, SlaleGroupC~173,155relurns)Ihat were excluded trom other tables in this report because they contained no income
inlormation or represented amended or tentative returns identified after sampling
^ Three State Groups (A, B and C) were available tor use in the sample design, however. State Group B was empty
•'state Group A contains returns Irom the District of Columbia and the following slates: Alaska. Delaware. Hawaii, Idaho. Maine, f^ontana. Nevada. New Hampshire. New Mexico. North Dakota. Rhode Island.
South Dakota, Utah, Vermont, West Virginia, and Wyoming,
State Group C includes returns from those slates that are not included in State Group A and the following: Puerto Rico, the Office of the Assistant Commissioner (International) and taxpayers having APO/FPO
addresses
^This population includes 16 Form 1040 returns that have alternative minimum tax other than zera
Individual Returns/1987
15
METHOD OF ESTIMATION
Weighting factors were obtained by di-
viding the population count of returns in a
sample stratum by the number of sample returns
for that stratum. The weighting factors were
then converted to "integer weighting factors"
which were applied to each return. For
example, if a weight of 44.24 was computed for
a stratum, 24 percent of the sample returns in
that stratum received an integer weight of 45,
and 76 percent a weight of 44. One set of
weighting factors was also computed for each
State group. These two sets of weighting
factors were used to generate all of the
estimated numbers of returns and amounts in
this report.
SAMPLING VARIABILITY AND CONFIDENCE INTERVALS
The sample used in this study is one of a
large number of samples that could have been
selected using the same sample design. The
estimates calculated from these different
samples would vary. The difference between a
sample estimate and the average of the
estimates calculated from all possible samples
is called the sampling error. The standard
error (SE) is a measure of the average
magnitude of the sampling errors over all
possible samples; that is, it is a measure of
the variation among the estimates from all
possible samples. Thus, the standard error is
a measure of the precision with which an
estimate from a particular sample approximates
the average of the estimates calculated from
all possible samples.
Sometimes, the standard error is expressed
as a percent of the value being estimated.
This is called the coefficient of variation
(CV). Figure 3 contains estimated CV's for a
few of the national level estimates in the
report. The estimated CV is calculated by
dividing the estimated standard error by the
estimate [1].
The sample estimate and an estimate of its
standard error permit us to construct interval
estimates with prescribed confidence that the
interval includes the average of the estimates
calculated from all possible samples. If all
possible samples were selected under
essentially the same conditions and an
estimate and its estimated standard error were
calculated from each sample, then:
1. About 68 percent of the intervals from one
standard error below the estimate to one
standard error above the estimate would
include the average value of all possible
samples. This is a 68 percent confidence
interval .
2. About 95 percent of the intervals from two
standard errors below the estimate to two
standard errors above the estimate would
Figure 3.— Income and Coefficient of Variation for
Selected Items, 1987
[Money amounts are in thousands of dollars]
Item
Income
amount
Coefficient of
variation
(1)
(2)
Adjusted gross tncome less deficit
2,773.824.198
0 13
Salaries and wages
2.163.905.509
0 20
Taxable interest received
168.966.067
0 84
Tax-exempt interest
30.469.060
4 51
Dividends
66.791.158
1 27
Sales of capital assets net gam less loss
137 398 726
0 96
Sales of property otiner tfian capital assets;
Net income
5.274.031
4.623.652
4 27
6 03
Net loss
Total pensions and annuities
171.839.632
1 64
Farm
Net income .
10.714.192
459
Net loss
12.037.656
315
Total Social Security benefits
77,854.622
133
Total statutory adjustments
30,116.329
1 22
Total Itemized deductions
392,020.128
040
Home Mortgage interest
136.839.622
0 58
include the average value of all possible
samples. This is a 95 percent confidence
interval .
For example: the estimate, X, for adjusted
gross income (AGI) is $2,773,824 billion and
Its coefficient of variation, CV(X) is 0.13
percent. The standard error of the estimate,
SE(X), is equal to the estimate multiplied by
its coefficient of variation.
SE(X) = X • CV(X)
= ($2,773,824 billion) • (0.0013)
= $3,606 billion
Thus, the 95 percent confidence interval is:
($2,773,824 billion - 2 * $3,606 billion,
$2,773,824 billion + 2 * $3,606 billion)
from $2,766,612 billion to $2,781,036
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 (+), respectively. Estimates based on
less than 10 sampled returns are considered to
be unreliable. These estimates are noted by a
16
Individual Returns/1987
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, 1111 Constitution Avenue,
N.W. , Washington, DC 20224.
PROCESSING AND MANAGEMENT OF THE SAMPLE
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 processing in an attempt to
achieve consistent statistical definitions.
For example, a taxpeo'er may have reported
director's fees on the "other income" line of
the Form 1040 return. If this situation had
been detected during statistical processing,
the amount of director's fees would have been
transferred to 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 missing data [2, 3].
Sometimes, some returns selected in the
sample may not be available for SOI Processing
because other areas of the IRS such as Audit,
Collection, or a District Office may have the
sampled return during the time SOI needs it.
These returns are termed unavailable returns.
In 1987, there were 166 unavailable returns
which constituted about one-tenth of one
percent of the sample. The following chart
contains the percentage of unavailable returns
for years 1984-1987.
Year
Percent
1984
3.9
1985
1.8
1986
0.3
1987
0,1
After the completion of Service Center
review, data were further validated, tested,
and balanced at the Detroit Computing Center.
Computer 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 statistics and tables
were reviewed for accuracy and reasonableness
in light of provisions of the tax laws,
taxp^^yer reporting variations and limitations,
economic conditions, comparability with other
statistical series, and statistical techniques
used in data processing.
SAMPLE REDESIGN
A complete revision to the sample design
used to produce the statistics from individual
income tax returns is being phased in over a
5-year period beginning with Tax Year 1987 and
ending with Tax Year 1991. In addition to new
strata classes and methods of estimation, the
revisions include the development of a
longitudinal panel. For additional details on
the redesign see [4], [5], [6], [7] and [8].
NOTES AND REFERENCES
[1] Figure 3 does not contain estimates for
net income less loss items when the
estimate is close to zero, e.g.. Schedule
F. This is because the CV is not a useful
transformation of the standard error in
these cases. CV's such as those for net
income less loss are usually very large
compared to those for the component
estimates of net income and net loss.
[2] Durkin, T. M,, and Schwartz, 0, (1981),
"The SOI Quality Control Program," in
Proceedings of the Section on Survey
Research Methods, American statistical
Methods, American
Association, 478-483,
and
[3] Sailer, P, , Hicks, C. , Watson, D. ,
Trevors, D. (1982), "Result of Coverage
and Processing Changes to the 1980
Individual Statistics of Income Program,"
in Proceedings of the Section on Survey
Research Methoos; American Statistical
Association, 4bi^-457.
[4] Czajka, J. L. (1988), "Development of a
New Income Stratifier for a Sample of
Individual Tax Returns," in Proceedings of
the Section on Survey Reselrch Methods,
American statistical Association, b4U-b4b.
[5] Czajka, J. L., and Walker, B. (1989),
"Combining Panel and Cross-Sectional
Selection in an Annual Sample of Tax
Returns," in Proceedings of the Section on
Survey Research Methods, American
'StaTistical Association, 463-468,
[6] Czajka, J, L,, and Schirm, A, L, (1990),
"Overlapping Membership in Annual Samples
of Individual Tax Returns," presentee! at
Individual Returns/1987
17
the 1990 Meeting of the American
Statistical Association, Section on Survey
Research Methods.
[7] Hostetter, S., Czajka, J. L., Schirm, A.
L., and 0 'Conor, K. (1990), "Choosing the
Appropriate Income Classifier for Economic
Tax Modeling," presented at the 1990
Meeting of the American Statistical
Association,
Methods.
Section on Survey Research
[8] Schinn, A. L., and Czajka, J. L. (1990),
"Intertemporal Stability in Total Income
and the Covariance Structure of Income
Components," Presented at the 1990 Meeting
of the American Statistical Association,
Section on Survey Research Methods.
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 20
1.2 All Returns: Adjusted Gross Income, Itemized Deductions,
Exemptions, and Tax Items, by Size of Adjusted Gross Income
and By Marital Status 23
1.3 All Returns: Sources of Income and Adjustments, Deductions
and Tax Items, by Marital Status 27
1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income 28
1.5 Form 1040EZ Returns: Sources of Income and Tax Items,
by Size of Adjusted Gross Income 41
1.6 Form 1040A Returns: Sources of Income, Deductions, and
Tax Items, by Size of Adjusted Gross Income 43
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 47
2.2 Returns With Itemized Deductions: Sources of Income
and Adjustments, Deductions and Tax Items, by Marital
Status 52
2.3 All Returns: Exemptions by Type and Number of Exemptions,
by Size of Adjusted Gross Income 53
2.4 All Returns: Exemptions by Type and Number of Exemptions,
by Marital Status 54
Part 3 - Tax Computations
3.1 Returns With Income Subject to Tax: Adjusted Gross Income,
Deductions, Exemptions, Taxable Income, and Tax items. Type
of Tax Computation By Size of Adjusted Gross Income 55
3.2 Returns With Total Income Tax: Total Income Tax as a
Percent of Adjusted Gross Income, by Size of Adjusted
Gross Income 56
3.3 All Returns: Tax Liability, Tax Credits, and Taxpsiyments,
by Size of Adjusted Gross Income 58
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 64
3.5 Returns With Modified Taxable Income: Tax Generated by
Rate and by Size of Adjusted Gross Income 66
♦Production and review of tables was coordinated by June Walters.
Louella Ballenqer, William Bradley, Marshall Epstein, Charles Hicks,
Barbara Marshall, and Emily Ring were responsible for specific tables. 19
20
Individual Returns/1987
Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income
(All figures are es*~H-e; ::ise- z- ->^-Z'^
;--:--, b-
'"
^'■:',:-'^
1 3-
Aj: returns
TaxatMe returns
Adjusted gross mcome
Adfustsd gross income
3dfU5lBd 9'DSS income
Numtierol
retuTTts
Percemof
tolaJ
lessdeficii
Numt)ero(
returris
Percent of
total
iessoefot
Amount
Percent of
Average
Amount
Perc»ntof
total
(Ooltarsj
total
(1|
(2)
(3j
(4)
I5|
(6)
(7)
(8|
(9)
Size of Adjusted Gross Income
Total
106.996.270
841.509
100.0
2,773,824,198
-39.903 703
inn n
25,924
-47.419
86.723.796
8.388
100.0
2,7fWl TTB 9A^
100.0
P)
No adjusted gross income
08
B
-3,199.074
SI undef $1,000
2.849.870
27
1 .742.974
0,1
612
744.168
09
552 639
P)
$1,000 under S2.000
3.687.486
34
5.530.575
02
1.500
1.006.300
1,2
1.491.204
01
$2,000 undef S3.000
3.746.316
35
9.363.997
03
2.500
1.226.315
1 4
3.154 079
01
S3.000 undef $4,000
3.353.241
3.1
11.718.866
04
3.495
1.313.280
15
4.559 092
02
$4,000 under $5,000
3.337.849
31
15.007.069
05
4.496
1.668.518
19
7.638 086
0.3
S5.000 under $6 000
3.306.589
31
18.180.848
07
5.498
2.079.418
24
11.441.752
04
$6,000 under S7.000
3.115.543
29
20.233.030
07
6.494
2.008.103
23
13.034 772
05
$7,000 under $8,000
3.204.919
30
24.018.480
09
7.494
2.084.563
24
15.622.218
06
$8,000 under S9.000
3.095.315
29
26.350.209
09
8.513
2.051.853
24
17 463 542
06
$9,000 under $10,000
2.975.075
28
28.208.895
10
9.482
2.013.020
23
19.077 624
07
$10,000 under S1 1.000
2.953.767
28
30.978.952
1,1
10.488
2.185.955
25
22.946 685
08
$11,000 under S12.000
2.809.395
26
32.308.167
1.2
11.500
2.216.053
26
25.478.396
09
S12.000 under $13,000
2.770.699
26
34.643.686
12
12.504
2.313.483
27
28.946.913
11
$13,000 under $14,000
2.733.013
26
36.874.713
1.3
13.492
2450.646
2 8
33.071.115
12
$14,000 under $15,000
2.559.563
24
37.114.586
13
14.500
2.366.517
27
34.329.309
1,3
$15,000 under $16,000
2.499.483
23
38.713.545
1 4
15.489
2.405.227
28
37.258.788
1,4
$16,000 under S17.000
2.301.099
22
37.967.021
14
16.500
2.225 727
26
36 727 802
14
$17,000 under SI 8.000
2.292.106
21
40.095.118
14
17.493
2.220.134
26
38.836.735
1,4
$18,000 under $19,000
2.195.515
21
40.602.845
1.5
18.494
2 135.245
25
39 488.778
15
$19,000 under $20,000
2.121.480
20
41.361.029
15
19,4%
2.067.559
24
40.309.033
IS
$20,000 under $25,000
9055.809
85
203.096.623
73
22 427
8.900.581
103
199.623.902
74
$25,000 under $30,000
7,494.827
70
205.551.504
74
27,426
7.440.040
86
204.048.673
76
$30,000 under $40,000
11.604.644
10 8
402.500.618
145
34,684
11.546.242
133
400.536.352
148
$40,000 under $50,000
7,862.901
73
350.409.748
126
44,565
7.839.002
90
349.348,086
12 9
$50,000 under $75,000
8.110.447
76
484.023.071
174
59,679
8.096.798
93
483.204 608
17 9
$75,000 under $1 00.000
2.064.189
19
175.453.698
6.3
84,999
2.061.641
24
175.234,447
65
$100,000 under $200,000
1.513.654
1 4
200.973.127
7.2
132,773
1. 509.910
1 7
200,486,828
74
$200,000 under S.SOn.000
429,671
04
124.073.791
45
288,765
429.035
05
123,887,946
46
$500,000 under $1,000,000
75,352
01
50.898.244
1,8
675,473
75.228
01
50.814.606
1.9
$1 000 000 0' mo'e
34 944
'^
8S 732 872
31
2.453.436
34 B4''
")
85 363,309
32
Taxaue returns— Continued
Taxaole income
Income tax after credits
Total income taji
Sae and aixurmialed size of
MyillWlO 9ross mcome
Percent
of
total
Percent
of
total
Percent o<
Average
ncomelax
(doOars)
Number of
Amount
Nimberof
retixns
Amount
Amount
Total
T3ja«e
Adiusled
gross income
lessdefiai
(101
fii,
(12)
(13)
MA
(15)
(16)
(17)
(IB)
(19)
(20/
Size of Adiusted Gross Income
Total
86,675,726
1,841.389.696
100.0
86,694,480
258
367,527,687
619
100.0
369,202.757
156.578
100.0
20.1
P)
13.7
P)
4,257
18.667
No adiusled gross income
SI under $1,000
742.349
153.810
B
744.167
23,637
o
23.666
P)
15 4
43
32
$1 .000 under $2,000
1.004.482
488.087
fl
1.006.300
74,474
ffl
74.474
R
15.3
5.0
74
$2,000 under $3,000
1.224.495
719.552
R
1.226.314
109,167
(^
109169
P)
152
35
89
$3,000 under $4,000
1.313.277
1.520.503
0 1
1.313.278
183.087
(^
183.219
P)
120
4 0
140
$4,000 under $5,000
1.663.061
2,121.903
01
1.668.516
251.860
01
252.515
01
11.9
33
151
$5,000 under S6.000
2.077.129
3.482.963
02
2.078.947
441.943
01
450.153
01
12 9
39
216
$6,000 under $7,000
2.005.571
4.511.055
02
2.007.393
539.923
01
548.634
01
122
4 2
273
$7 000 under $8,000
2.082,659
6.309.879
03
2.084.478
787.390
02
787.944
02
125
50
378
$8,000 under $9,000
2.049.936
7.740.815
04
2.051 .755
1.000.670
03
1.002.960
0.3
13.0
57
489
$9,000 under $10,000
2.011.103
9.148.811
05
2.012.468
1.191.283
03
1.196.337
0.3
131
6.3
594
$10,000 under $1 1 000
2.185.954
10.647.295
06
2.185.954
1.385.308
04
1.385.308
0.4
13 0
6.0-
634
$11,000 under $12,000
2.216.053
13.043.698
0,7
2.216.053
1.709.370
05
1.709.397
0.5
131
6.7
771
$12,000 under $13,000
2.313.384
15.046.236
08
2.313.384
1.939.012
0.5
1.939.698
05
129
67
B38
$13,000 under $14,000
2.450.645
17.590.388
10
2 450.645
2.267.614
06
2.267.792
06
129
69
925
$14,000 under $15,000
2.366.045
18.534.750
10
2.366 045
2.433.316
07
2.433.974
07
131
71
1.029
$15,000 under $16,000
2.405.226
20.467.606
11
2.405.226
2.777.629
08
2.777.712
08
13,6
75
1.155
$16,000 under $17,000
2.225.727
21.202.152
1,2
2.225.727
2.893.417
08
2.894.161
08
137
79
1.300
$17,000 under $18,000
2.220.132
22.484.756
12
2.220.132
3.061.298
08
3.061.399
08
13,6
79
1.379
$18,000 under $19,000
2.134.382
23.427 424
1,3
2,134,731
3224876
09
3.226.984
09
138
82
1.511
$19,000 under $20,000
2.067.555
24.308 464
13
2,067,555
3.377.395
09
3.377.490
09
13.9
84
1.634
$20,000 under $25,000
8.897.283
125.365.847
6,8
8.897,677
18.000.263
49
18.014.147
49
144
90
2.024
$25,000 under $30,000
7.439.390
133.560.045
73
7.439.389
20.377.233
55
20.395.356
5,5
15.3
10.0
2.741
$30,000 under $40,000
11.544.806
270.239.296
147
11.545.188
42.772.525
11 6
42.809.755
11.6
15 8
10.7
3.708
S40.000 under $50,000
7.835.717
242.423.221
132
7.835.564
41.314,979
11.2
41.345.871
11.2
171
11.8
5.274
$50,000 under $75,000
8.094.839
347.888.196
189
8.094,184
69,780,754
190
69.872.423
18 9
201
145
8 630
$75,000 under $100,000
2.060.119
129.607.268
70
2.059.809
31,182.567
65
31.277.163
85
24 1
17,8
15.171
$100,000 under $200,000
1.507.204
153.845.543
84
1.506.339
43,079.900
11.7
43.415.426
118
28 2
21 7
28 754
$200,000 under $500,000
427.635
100.620.472
55
427.453
32.548.800
8.9
32.978.242
89
32 8
26 6
76.866
$500,000 under $1 .000,000
74.874
42.786.129
23
74.861
14.570.315
40
14.745.147
40
345
290
196 006
$1,000,000 or more
34.694
72.103.532
3,9
34.690
24.227.062
66
24 489 662
66
340
287
702 777
Rxxnoie(s) ai end zt tacae
Individual Returns/1987
21
Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income — Continued
(All figures are estimates based an sampies — money amcunts are in thousands or .iicilars
Ail returns
-analMe "etums
Size ard accumuJaled size of
a<3|usl«l grcss ircome
NxjjTttjerat
returns
total
Adjusted gross income
NumtMrof
Percent of
lotal
Adjusted gtoss income
Amount
Percent of
toiai-
Average
dollatst
Amount
(1)
12)
l31
ai
•s-.
.6)
,-. , 8, [
iSl
Cumulated from Smallest Size
of Adjusted Gross Income
No afliuslea gross ncome
841.509
08
-39,903,703
ffl
-47.419
8,388
(2)
-3.199,074
P)
$1 under SI. 000
a84s,a7o
Z7
1,74a974
0.1
612
744,168
0,9
55Z639
P)
SI under S2 000
6.537.3S6
61
7,273.549
0.3
1.113
1,750,468
ZO
a043.843
O.li
$1 under S3 000
10.283.672
96
16,637.547
0.6
1.618
2976,783
3,4
5,197.922
0.2
$1 under SJ 000
13.636.913
12,7
28.356.413
1 0
2079
4290,063
4,9
9,757,013
0.4
$1 under S5 000
16,974,762
15.9
43,363,482
1,5
2555
5.958,581
a9
17,395,099
0.6
$1 under S6 000
20,281,351
19.0
61,544,330
22
3,035
8,037,999
9,3
28,836,851
1,1
$1 under $7 000
23,396,894
219
81,777,360
29
3,495
10,046,102
11,6
41,871,623
l.S
$1 under $8,000
26,601,813
24.9
105,795,840
3,8
3,977
12,130,665
14,0
57,433,841
2:1
$1 under S9 000
29,697 128
27 8
132,146,049
4 7
4,450
14,182,518
16,4
74,957,382
2.8
$1 under SIQQOO
3Z572,203
30-5
160,354,943
5,7
4,908
16,195,538
18,7
94,035,006
3,5
SI under S1 1 000
35,625,970
33,3
191,333,896
68
5,371
18,381,493
212
116,981,692
*3
S1 under $12 000
38,435,365
35-9
223,642,062
79
5,819
20,597.546
23,8
14Z 460,088
5.3
$1 under $13 000
41,206,064
38 5
258,285,749
92
6,268
22.911.029
26,4
171,407001
6.3
$1 under $14 000
43,939 077
41 1
295,160,462
0.5
6,717
25,361,675
29-2
204,478,116
7,6
$1 under $15 000
46,498,640
435
33? 275,048
18
7,146
27 728,192
3za
238,807,425
8.8
It under $16,000
48,998,123
45,8
370,988,592
3-2
7,571
30.133.419
34,7
276,066,213
10.2
$1 under SI 7.000
51.299 222
47 9
408,955,613
45
7,972
32.359,146
373
312,794,015
11.6
$1 under Sia.OOO
53.591 328
50 1
449,050,731
6,0
8,379
34.579,260
39 9
351,630,749
13.0
SI under S19.000
55.786,843
521
489,653,576
74
8,777
36.714,525
423
391,119,527
14.S
SI under S20.Q00
57,908,323
541
531,014,605
8,9
9.170
3a 782.084
447
431426,560
IRQ
$1 under $25 000
66.964 132
62-6
734,111,228
26 1
10,963
47,682,665
55-Q
63105Z462
23.3
$1 under $30,000
74,458,959
696
939,662,732
33-4
12.620
55,122,705
63-6
835,101,135
30.9
$1 under $iO 000
86 063.603
804
1,342,163,350
47 7
15.595
66,668,947
76-9
1,235,637,487
45.7
SI under SSO 000
33.926 504
87 8
1,692,573,098
602
18.020
74,507 949
85,9
1,584 985,573
58.6
SI under $75 000
102,036,951
954
2176,596,169
-74
21,331
82,604747
95.3
2,068,190,181
76,5
$1 under SI 00.000
104,101,140
97 3
2.352.049.867
336
22.594
84.666.388
97-6
2,243,424,628
83,0
$1 under $200,000
105,614.794
98-7
2.553,022,994
907
24,173
86.176.296
99-4
2443,911,456
90,4
SI under SSOn.OOO
106,044.465
99-1
2.677,096,785
95,1
25.245
86.605.333
99 9
2.567,799,402
95,0
SI under $1 .000 000
106.119,817
992
2,727,995,029
970
25.707
86,680,561
100-0
2,618,614,008
96,8
SI or more
106 154 761
992
2,813-2-301
100.0
26.506
86.715,408
100 0
2,-039-7 31-
100.0
Alt returns
106.996,270
100.0
2.773.824.198 ' 9S-S 25.924
86.723,796
100.0 : -:c — S.243
39.3
^3A3Dle f^tums — Continued
Tajtaole income
Income taji arter credits
Total income ran
adjusted gross income
Nuintjerol
returns
Aniount
Percent
o(
Dotal
NumtMr of
Amount
Percent
of
Amount
Total
Taxafne
-Adjusted
gross income
Average
income tax
(dollars)
income
less oefiat
,101
(131
(14)
(19
(16)
(17)
(181 iISi
1201
Cumulated from Smallest Size
of Adjusted Gftjss Income
No adjusted gross ncor^e
—
—
-
258
619
('t
156.578
R
B
(-')
18.667
SI under $1,000
742,349
153,810
(=)
744,167
23,637
tF)
23.666
H
15.4
43
32
St under $2,000
1,746.831
641,896
o
1.750.467
98,112
P)
96.140
(^
15.3
48
56
$1 under S3.000
2.971,326
1,361,449
0 1
2.976.781
207,279
0 1
207,309
01
15,2
40
70
$1 under $4,000
4.284,603
2,881,952
02
4,290,059
390,366
01
390,528
0,1
13,6
40
91
SI under SS.OOO
5,947,664
5,003,855
0,3
5,958.575
642.226
02
643,043
0,2
129
3,7
108
$1 under $6,000
8,024,793
8.486,818
0-5
8.037,522
1.064,169
03
1,093.196
0,3
129
3,8
136
$1 under $7,000
10,030,364
12,997,873
0,7
10,044,915
1,624.092
04
1.641,830
04
126
39
163
$1 under $8,000
12,113.023
19,307,752
1,0
12,129,393
2.411.482
0,7
2,429,774
0,7
12,6
4.2
200
$1 under $9,000
14,162,959
27,048,567
1,5
14,181,148
3,412.152
0,9
3.432,734
0,9
12,7
46
242
$1 under $10,000
16,174,062
36,197,378
20
16.193,616
4.603.435
1,3
4,629,072
1,3
12,8
4.9
286
$1 under $11,000
18,360,016
46.844.673
25
18.379.570
5.988,743
16
6.014,379
16
128
5.1
K7
$1 under $12,000
20,576,069
59.888,370
3-3
20.595.623
7,698,113
2,1
7,723.776
21
129
5,4
375
$1 under $13,000
22.889.453
74.934,607
4 1
22.909,007
9,637,125
2,6
9.663.474
26
129
5,6
422
$1 under $14,000
25.340,098
92,524,995
5 0
25,359,652
11,904,739
3,2
11.931,266
3,2
12,9
5,8
470
$1 under $15,000
27.706.143
111,059,745
60
27,725,697
14,338,055
39
14,365,240
3,9
129
6,0
518
SI under SI 6.000
30,111,369
131,527,352
7,1
30,130,923
17,115,684
47
17,142,952
4,6
13-0
6,2
569
SI under S1 7.000
32.337,096
152,729,503
83
32,356,650
20,009,101
5,4
20,037,113
5,4
13-1
64
619
SI under $18.000
3455-228
175,214.259
95
34,576,782
23,070,396
6,3
23,096,512
6,3
13-2
6,6
668
$1 under $19,000
36,691,610
198.641,684
10.8
36,711,513
26,295.274
72
26,325,496
7 1
13.3
6,7
717
$1 under $20,000
38.759.155
222,950,148
12.1
38,779,068
29.672,670
8-1
29,702,966
&0
13-3
6,9
766
SI under $25,000
47,656,448
348,315,994
18.9
47,676,745
47.672.933
13.0
47,71T133
12,9
13,7
76
t.001
SI under $30,000
55,095.838
481,876,040
26 2
55,116,134
66.050.166
18-5
68,112.489
18,4
141
8,2
1.236
SI under $40,000
66,640,644
752,115,336
40.8
66,661.322
110.822.691
30.2
110.922,244
300
14.7
90
1.664
SI under $50,000
74,476,361
994,538.557
540
74.496,886
152.137.670
41 4
152,268,115
412
15.3
9.6
2.044
$1 under $75,000
82,571,200
1.342.426.752
729
82.591.070
221.918.424
60-4
222,140.538
60 2
16.S
10.7
2.689
$1 under $100,000
84,631,319
1,472.034.020
79,9
84.650.879
253.100.991
68,9
253.417,701
69,6
172
11,3
2.993
SI under $200,000
86,138,523
1.625.879.563
88,3
86,157,218
296.180.891
806
296,833,127
804
18,3
12,1
3.444
$1 under SSOO.OOO
86,566,158
1.726,500,035
93.8
86,584,671
328.729.691
894
329,811,369
893
19-1
12,8
3.808
$1 under $1,000,000
86,641,032
1,769,286,164
96 1
86,659,532
343.300.007
93 4
344,556,517
93-3
19-5
13.2
3,975
$1 or more
86,675,726
1,841,389,696
100.0
86,694,222
367.527.068
1000
369,046,178
10O0
20 0
13.6
4,256
All returns
86,675,726
1 i!4i 3ii<a soe
too.o
86,694 480
367.S27.B87
100.0
369,202,757
100.0
20.1
13.7
4,257
__
Foo(noiQ\s} ai end ot table.
22
iReiwnsnse?
Table 1.1— Sr e^r-.e-c -rc-e i-; "=.\ le-
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31
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35
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$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1. 000,0c
$1,000,000 or more
under $16,000
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39
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Individual Returns/1987
41
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 ol dollars)
Size of adjusted gross Income
Number of
returns
Adjusted
gross Income
less deficit
Salaries and wages
Number of
returns
Taxable Interest received
Number of
returns
Standard deduction
Number of
returns
Exemptions
Number of
exemptions
(5)
(6)
(7)
(9)
(10)
All returns, total
Under $1 ,000
$1 ,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000 , , ,
$9,000 under $10,000 . .
$10,000 under $11,000 ,
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000 .
$15,000 under $16,000
$16,000 under $17,000 ,
$17,000 under $18,000 .
$18,000 under $19,000
$19,000 under $20,000
$20,000 under $25,000 .
$25,000 under $30,000
$30,000 under $40,000
$40,000 or more
Taxable returns, total . .
Under $1 ,000
$1,000 under $2,000 . . .
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11, 000 under $12,000
$12,000 under $13,000 .
$13,000 under $14,000
$14,000 under $15,000
$16,000 under $16,000
$16,000 under $17,000
$17,000 under $18,000 ,
$18,000 under $19,000
$19,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000 ,
$40,000 or more
Nontaxable returns, total
1 ,229.235
1.843,869
1.705,650
1.412.875
1 .225.563
1.091.026
912.833
880.098
811.019
787.363
652.803
665,533
643.709
596.436
520.058
452.772
443.688
372.775
345,495
278,214
958,294
439,868
214,399
33,907
13,836,946
116,371
347,319
630,977
743,727
898,262
1,091,026
912,833
880.098
811,019
787,363
652,803
665,533
643,709
596.436
520,058
452,772
443.688
372,775
345,495
278,214
958,294
439,868
214,399
33,907
722.835
2.756.361
4.250.293
4.913.374
5.489.537
5.980.465
5.915.819
6.580.117
6.905.314
7.469,860
6.843.541
7.636,918
8.040,458
8.046.001
7.542.302
7.018.179
7.319.482
6.512.289
6.383.733
5.416.067
21.190,858
1 1 .909,220
7,133.495
1 ,475.389
154,260,704
84,299
521.411
1.651.348
2.577.287
4.106.854
5.980,465
5,915,819
6,580,117
6,905.314
7,469,860
6,843,541
7,636,918
8,040,458
8,046,001
7,542,302
7,018,179
7.319,482
6.512,289
6,383,733
5,416,067
21,190,858
11.909,220
7,133,495
1,475,389
9,191,201
1.194,687
1.843,869
1 .705,650
1.412.875
1 .225.563
1.091.026
912.833
880.098
811.019
787.363
652.803
665.533
643.709
596,436
520.058
452.772
443.688
372,775
345,495
278,214
958.294
439,868
214,399
33,907
13,833,308
112,733
347.319
630.977
743.727
898.262
1.091,026
912.833
880,098
811,019
787,363
652,803
665,533
643.709
596,436
520,058
452,772
443,688
372,775
345,495
278,214
958,294
439,868
214,399
33,907
162,940,170
697,811
2,716,929
4,213,304
4.880,980
5.463,521
5.951.770
5.896,550
6.560,418
6.892,071
7.450,289
6.825,4.1 1
7.620,290
8.025,698
8.029,215
7.522,349
7.003,731
7.305,212
6.498.987
6.370.858
5.405,286
21.142,621
11.877,935
7,115,329
1 ,473.606
70.211
490.406
1 .623.240
2.554.214
4.085.734
5.951,770
5,896,550
6.560,418
6.892,071
7.450,289
6.825,411
7.620,290
8.025,698
8.029,215
7.522,349
7.003,731
7.305,212
6.498.987
6.370,858
5.405,286
21,142,621
11,877,935
7,115,329
1,473,606
9,148,739
6,300,323
280,028
514,613
509,154
445,507
372,751
347,303
283,666
272,751
209,127
254,580
214.573
247.309
238.211
221.843
216,383
192.748
183.661
147.297
156.381
121.832
454,591
261.430
136,939
17,645
5,632,975
116.371
347.319
367.316
334.590
289.109
347.303
283.666
272.751
209.127
254,580
214,573
247,309
238,211
221,843
216.383
192.748
183.661
147.297
156.381
121,832
454,591
261.430
136.939
17,645
667,348
511,735
25.024
39,432
36.989
32.394
26.016
28,695
19,269
19,699
13,243
19,570
18,129
16,628
14,760
16,786
19,953
14,449
14,270
13,301
12,875
10,782
48,236
31,285
18,166
1,783
469,273
14,087
31,005
28,108
23,074
21,120
28,695
19,269
19,699
13,243
19,670
18,129
16,628
14,760
16,786
19,953
14,449
14,270
13,301
12,875
10,782
48,236
31,285
18,166
1,783
42,462
18,369,240
1,216,507
1,838,413
1,674,738
1,398,327
1,212.834
1,086,571
911,015
871 ,007
807,381
778,269
649,166
661,897
638,254
590,982
518,239
449,134
436,414
369,139
343,676
278,214
954,656
437,101
214,399
33,907
13,750,530
116,371
347,319
630,977
741,909
885,533
1,085.571
911,015
871,007
807,381
778,269
649,166
661,897
638,254
590,982
518,239
449,134
436,414
369,139
343,676
278,214
954,666
437,101
214,399
33,907
4,618.710
43.617,689
1.507,620
3,385,579
4,080,052
3,551,751
3,080,598
2,767.350
2,313.978
2,212.358
2,050.748
1.976,803
1.648,882
1,681.218
1.621,165
1.501,094
1,316,327
1,140,800
1.108,492
937,613
872,937
706,664
2,424,826
1.110,237
544,573
86,124
34.237,750
74,532
490,406
1,526,919
1,884,449
2.249,254
2.757,350
2.313,978
2.212,358
2,050,748
1 .976,803
1 .648,882
1.681,218
1.621,165
1,501,094
1.316,327
1.140.800
1.108.492
937,613
872,937
706,664
2,424,826
1,110,237
544,573
86,124
9,379,939
13,385,993
392,785
674,631
710.993
670.966
758.245
741.908
698,262
741,902
745,666
741,902
610,980
643.710
632.798
580.070
514.603
447.316
441 ,870
369,138
345,495
278,214
956,475
439,868
214,399
33,907
10,611,135
•1,818
430,944
741,908
698,262
741,902
745,566
741,902
610,980
643,710
632,798
580,070
514,603
447,316
441,870
369,138
345,495
278.214
956.475
439.868
214.399
33,907
25,310,155
735,564
1.277.325
1,325.175
1,262.761
1 ,429.937
1 ,405.007
1.325,207
1,402,159
1,413,573
1,402,157
1,157.734
1.220,067
1.197,770
1.097,588
976,254
846,844
833,588
698,308
654.949
528.607
1,814.319
833.480
407,358
64,423
20.039.423
•1,963
808,065
1,405,007
1.325,207
1.402.159
1.413,573
1,402,157
1.157,734
1.220,067
1.197.770
1 .097.688
976.254
846.844
833.688
698.308
664.949
628.607
1,814.319
833.480
407.358
64,423
5,220,733
Footnole(s) at end of table
42
Individual Returns/1987
Table 1.5— Form 1040EZ Returns: Sources of Income and Tax Items, by Size of Adjusted Gross Income— Continued
(All figures are eslimates based on samples— money amounts are in thousands of dollars)
Taxable income
Total income tax
Income tax wittitield
Overpayment relunoed
Tax due at time of filing
Size of 3(]jus1ed gross income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number ol
returns
Amounl
Numtjer of
returns
Amount
(It)
(12)
(13)
(141
(15)
(16)
(17)
(18)
(19)
(201
All returns, total
13,969,689
100,007,754
13,836,946
15.073,674
1 7,884,682
20,397,429
16,852,011
5.575,837
1,376,786
251 ,709
Under $1,000
136.374
9,814
116,371
1,046
1 ,085,592
48,306
1.078.318
47,602
34,548
342
$1,000 under $2,000
394.598
33,613
347,319
3,349
1 ,709,306
189,458
1.689,304
187,611
83,646
1,029
$2,000 under $3,000
681.890
168,856
630,977
13,442
1,680.178
310,998
1 ,565,629
299,122
87,286
1,566
$3,000 under $4,000
756.467
718,706
743,727
76,133
1.340.138
380,441
1.258,312
314,246
132,745
8.938
$4,000 under $5,000
900.080
1,049,541
898,262
114.854
1.163.736
449,206
1,087,368
347,553
123,646
13.201
$5,000 under $6,000
1,091,026
1,818,108
1,091,026
213.588
1.056.478
629,276
963,743
334,804
127,283
19.116
$6,000 under $7,000
912,833
2,276,633
912,833
276,486
892.829
563,000
825,550
302,135
87,283
14.620
$7,000 under $8,000
880,098
2,965,600
880,098
377,619
874.641
668,642
812,820
301,632
67,278
10.509
$8,000 under $9,000
811,019
3,440,993
811,019
466,960
803.744
739,500
760,100
292,879
49,101
9,329
$9,000 under $10,000
787,363
4,090,900
787,363
552,860
776.453
818,738
734,629
280,269
62,734
14,391
$10,000 under$ll,000
652,803
4,036.925
662,803
556,886
660.985
776,102
605,526
225,709
43,640
6,493
$11 000 under $12,000
665,533
4.735,632
665.533
660.762
661.897
882,762
616,436
233,109
47,279
11,109
$12,000 under $13,000
643,709
5.221,622
643,709
734,365
640.071
945,602
590,971
225,093
60,919
13,856
$13,000 under $14,000
696,436
6,447,318
596,436
772,055
594,618
981,988
563,706
219,040
32,730
9,107
$14,000 under $15,000
620,058
5,249,721
520,058
749.180
518,240
928,632
467,329
192,569
50,910
13,117
$15,000 under $16,000
462,772
5,030,534
452,772
720.768
452,772
882,236
416,406
169,416
36,367
7,948
$16,000 under $17,000
443,688
5.377,402
443.688
772.839
441,870
936,200
403,681
174,472
40,007
11.111
$17,000 under $18,000
372,775
4.876.368
372.775
703.939
370,957
860,015
350,956
162,961
21,820
6.885
$18,000 under $19,000
345,495
4.855.483
345.495
703.124
345,496
868,268
332,763
169,367
■12,732
•4.233
$19,000 under $20,000
278,214
4.180.797
278.214
606.989
278,214
747,766
267,303
147,875
•10,911
■7.107
$20,000 under $25,000
958,294
16.951.712
958.294
2.611.139
958,294
3,141,096
881,924
647,876
76,370
17.920
$25,000 under $30,000
439,868
9.965.171
439.868
1 ,797,006
439,868
2,041,524
381,773
266,119
66,712
20.602
$30,000 under $40,000
214,399
6.181.664
214.399
1,278,322
214,399
1,388,653
174,288
126,882
40,111
16.550
$40,000 or more
33,907
1,324,842
33,907
323,075
33,907
329,044
23,178
18,598
•10,729
•12.630
Taxable returns, total
13,836.946
116,371
99,932,836
9,766
13,836,946
116,371
15,073,674
1,046
13,476,899
89,097
19,678,881
3,589
12,442,410
81,823
4,856,916
2,886
1,376,786
34,548
251,709
342
Under $1,000
$1,000 under $2,000
347,319
31,005
347,319
3,349
283.675
25,401
261,856
23,080
83,645
1.029
$2,000 under $3,000
630,977
124,429
630,977
13,442
558.240
109,556
543,691
97,679
87,286
1.566
$3,000 under $4,000
743,727
690,875
743,727
75,133
692.808
185,546
610,982
119,360
132,745
8.938
$4,000 under $5,000
898,262
1,049,535
898,262
114,864
847.347
335,772
770,979
234,119
123,646
13,201
$5,000 under $6,000
1,091,026
1,818,108
1,091,026
213,588
1,056.478
529,275
963.743
334,804
127,283
19.116
$6,000 under $7,000
912,833
2,276,633
912,833
275,485
892.829
563,000
825.550
302,135
87,283
14.620
$7,000 under $8,000
880.098
2,965,600
880,098
377,619
874.641
668,642
812.820
301,632
67,278
10.509
$8,000 under $9,000
811,019
3,440,993
811,019
455,960
803.744
739,500
760,100
292,879
49,101
9.329
$9,000 under $10,000
787,363
4,090,900
787,363
552,860
776.453
818,738
734,629
280,269
52,734
14.391
$10,000 under $11, 000
652,803
4,036,926
652,803
556,886
650.985
776,102
605,526
225,709
43,640
6.493
$11,000 under $12,000
666.533
4,735,632
665.533
660,762
661.897
882,762
616,436
233,109
47,279
11.109
$12,000 under $13,000
643,709
5,221.522
643.709
734.366
640.071
946,602
590.971
225.093
50,919
13.856
$13,000 under $14,000
696,436
5.447,318
596.436
772.066
694.618
981 ,988
563.706
219.040
32,730
9.107
$14,000 under $15,000
620,058
5.249.721
520.068
749.180
618.240
928,632
467.329
192.569
50.910
13.117
$15,000 under $16,000
452,772
5,030.534
462.772
720.768
452.772
882,235
416,405
169.415
36,367
7.948
$16,000 under $17,000
443,688
5.377.402
443.688
772.839
441.870
936.200
403,681
174.472
40.007
11.111
$17,000 under $18,000
372,775
4.876.368
372.775
703.939
370.957
850.015
360,955
152.961
21.820
6.885
$18,000 under $19,000
345.496
4.855.483
345.495
703.124
345,496
868.258
332.763
169.367
•12.732
•4,233
$19,000 under $20,000
278.214
4.180.797
278.214
606.989
278,214
747.756
267.303
147,875
•10.911
•7,107
$20,000 under $25,000
958.294
16.951,712
968.294
2.611.139
958,294
3.141.096
881.924
547,876
76.370
17,920
$26,000 under $30,000
439,868
9,965,171
439,868
1.797.006
439,868
2.041.624
381.773
266,119
66.712
20,602
$30,000 under $40,000
214,399
6,181,564
214,399
1.278.322
214,399
1.388.653
174.288
126,882
40.111
16,550
$40,000 or more
33,907
1,324,842
33,907
323.075
33,907
329.044
23,178
18,598
•10,729
•12,630
Nontaxable returns, total
132,743
74,918
-
-
4,407,783
718,548
4,409,601
718,921
-
Estimate should be used wilh caution because of the small number ot sample returns on which il is based
NOTE: Detail may not add to total because ot rounding
Individual Returns/1987
43
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 ot dollars)
Numtier ot
returns
Adjusted gross
income
Salaries and wages
Taxable interest received
Tax-exempt interest
Dividends
Size of adjusted gross income
Number ot
returns
Amount
Number ot
returns
Amount
Number ot
returns
Amount
Number ot
returns
Amount
(1)
(2)
13)
(4)
IS)
(6)
(7)
(8)
(9)
(10)
17,446,685
520,053
692,820
712,798
627,333
703,724
751,033
729,177
723,725
743,733
736,446
816,881
674,603
656,447
649,157
625,557
614,617
494.595
567.778
465.506
483.695
1 .793.675
1.145,321
1,127,437
390,574
11,707,794
189,112
172.745
154.554
149,104
183,658
278,217
247,303
272,755
336,406
334,586
422,288
400,034
450,967
541,874
571,001
583,705
472,777
560,504
458,231
480,059
1,784,582
1,145,321
1,127,437
390.574
5,738,891
251,591,353
332.081
1.028.535
1.796.549
2,202.360
3.157.363
4,139,299
4,737,164
5,430,440
6,334,210
6,981,877
8,567,768
7,755,085
8,208,392
8,743,358
9,089,248
9,518,320
8,143,055
9.930.483
8.622.528
9.428.528
40.046.112
31,285,635
38,509,629
17,603,334
215,384,933
141,081
241,461
384,495
520.881
843.940
1,541,448
1,610,934
2,045,409
2,873,024
3,164,808
4.435.315
4,603.925
5,651,658
7,303,007
8,298,697
9,040,235
7,786,160
9,804.010
8,488,058
9,358,384
39,849,406
31 ,285,635
38,509,629
17,603,334
36,206,420
16,934,334
320,033
567,349
665,519
590,965
676,450
721,940
710,992
716,450
731.004
736.446
815.062
670,966
656,447
647,339
625,557
614,617
494,595
567,778
465,506
483,695
1,793,675
1,145,321
1,126,054
390,574
11,366,374
36,370
70,915
136,372
140,012
176,385
261 ,851
236,392
267,298
325,496
334.586
420,469
396,397
450,967
540,056
571,001
583,705
472,777
560,504
458,231
480,059
1,784,582
1,145,321
1,126,054
390,574
5,567,960
244,682,771
183,773
807.532
1 .529,973
1,883,285
2,786,557
3,674,074
4,404,769
5,058,511
5,939,364
6,666,646
8,273,099
7,488,831
8,017,780
8.503.918
8,896,657
9,341.119
7,897,555
9,764,106
8,508,857
9,286,908
39,517,142
30,895,959
38,044,185
17,312,173
210,225,399
18,725
82,737
274,021
434,946
706.900
1 ,273,048
1 ,437,291
1,828,157
2,604,514
2,953,320
4,228,574
4,435,952
5,506,391
7,106,497
8,122,227
8,868,868
7,540,809
9,637,634
8,374,475
9,216,865
39,321,131
30.895,959
38,044,185
17,312,173
34,457,372
6,203,892
238,208
229,117
223,659
190,925
181,844
194.576
158,206
161,834
170,932
170,934
232,752
138,191
163,663
190,933
218.227
214,565
165,474
207,301
196,387
181,847
796,249
612,777
687,571
277,720
5,341,969
176,385
167,289
123,644
98,192
92,741
114,566
83,654
112.736
114,560
123,653
176,380
103,645
136,385
176,387
212,772
210,928
163,656
207,301
194,568
181,847
792,612
612,777
687,571
277,720
861,923
3,877,603
119,477
164,024
181,496
201,383
201,546
267,874
173,578
131,769
164,179
74,515
130,816
100,887
72,051
100,346
93,047
79.679
113.020
86,878
61 ,403
56,615
326.737
275.114
457.953
243.217
3,208,155
98.364
127.816
91.433
76,368
86,415
160.567
101.741
121.453
119.099
53.305
115.244
96,156
68,734
99,430
92,487
78,895
112,993
86,878
61,315
56,615
326,564
275.114
457.953
243.217
669,448
67,006
•1,819
•1,818
•1,819
•1,818
•5,456
•1,818
•3,637
•1,819
•7,274
•1,819
•5,455
•3,637
•3,636
•3,638
•9,093
•1,383
•5,534
•5,533
54,277
•1,819
•3,637
•1,819
•7,274
•1,819
•5,455
•3.637
•3.636
•3,638
•9,093
•1.383
•5.534
•5.533
•12,729
36,793
•1.037
•20
•1.819
•1,125
•16,329
•27
•347
•178
•1,197
•624
•2,620
•305
•418
•4,047
•2,230
•14
•2,482
•1,973
16,617
•182
•347
•178
•1,197
•624
•2,620
•305
•418
•4,047
•2,230
•14
•2,482
•1,973
•20,176
1,028,132
54,546
50,917
49.096
41.821
45.462
38.186
23.636
25.457
29.095
18.186
30.912
25,454
20,006
•16,367
27,278
23.637
23,639
32,732
36,370
32,731
95.063
100.975
120.436
66,130
924,482
43,637
40,004
38,184
23,639
25,458
32,732
20,000
21,819
20,002
•16,368
29,093
20,000
18,188
•16.367
27.278
23.637
23.639
32,732
36,370
32,731
95,063
100,975
120,436
66,130
103,650
455,090
Under $1 000
26,978
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4 000 under $5 000
29,984
29,416
24,473
28.619
25.981
$6 000 under $7 000
10.277
$7 000 under $8 000
13.110
$8 000 under $9 000
23.799
$9 000 under $10 000 . ..
11,688
$10 000 under $11 000
22,386
6,806
7,605
$13 000 under $14 000
•8,209
8,673
$15 000 under $16 000
8,840
5,782
$1 7 000 under $18 000
14,329
$18 000 under $19 000
9,891
$19 000 under $20 000
9,860
$20 000 under $25 000
23,058
$25,000 under $30,000
$30,000 under $40,000
$40,000 or more
36,255
41,867
27,205
413,486
Under $1 000
23,992
$1 000 under $2 000
27,831
$2,000 under $3,000
22,156
$3,000 under $4,000
$4,000 under $5,000
$5 000 under $6 000
13,205
17,955
22,513
$6 000 under $7 000
8,691
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10 000 under $11,000
12,591
22,531
•11,612
22,377
$11 000 under $12 000
6,548
$12 000 under $13 000 , ', ,
7,514
$13 000 under $14 000
•8,209
$14 000 under $15 000
8,673
$15,000 under $16 000
8,840
$16 000 under $17 000
5,782
$17 000 under $18 000
14,329
9,891
$19 000 under $20 000
9,860
$20 000 under $25 000
23,058
$25 000 under $30 000
36,255
$30 000 under $40 000
41,867
$40 000 or more
27,205
Nontaxable returns, total
41,604
Foolnote(s) al eni3 ol lable
44
individual Returns/1987
Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income-
Continued
(All figures are estimates based on samples— money amounts are in thousands of dollars)
Unemployment compensation
in AGI
Statutory adjustments
Basic standard deduction
Size of adjusted gross income
Number ol
returns
Amount
Total
Primary IRA payments
Secondary IRA payments
Number of
returns
Number ot
returns
Amount
Number ol
returns
Amount
Number of
returns
Amount
Amount
(11)
(12)
113)
(14)
(IS)
(16)
(17)
(18)
(191
(20)
All returns, total
2,382,814
•7,275
3,572,135
699,674
•1.819
996,247
644,729
•1.819
853,486
•335
114,348
118,925
17,100,290
50,188,781
763,466
Under $1,000
•2,188
•335
503,686
$1,000 under $2,000
36,369
26,996
—
—
—
—
—
—
667,364
1.379.108
$2,000 under $3,000
54,549
63,471
•5.455
•7.807
•5,455
•7.807
_
—
687,343
1.730,114
$3,000 under $4,000
76,373
97,184
•3.638
•3.965
•3.638
•3.965
—
—
610.966
1.584.205
$4,000 under $5,000
112,747
147.916
•3.637
•7,274
•3.637
•7,274
_
_
685.544
1.869.712
$5,000 under $6,000
130,967
189,873
•12,728
•18,504
•10.909
•14.866
•1.819
■3.638
736.487
2.063,036
$6,000 under $7,000
123,654
171,208
•12,727
•22,667
•10.909
•19.031
•1.818
■3,636
716.447
2.019.913
$7,000 under $8,000
149,112
244.124
•12,729
•17,074
•10.910
•16,288
•1.819
•786
701.905
1.974.171
$8,000 under $9,000
172,749
227,138
•14,548
•20,270
•12.729
•16.159
•1,818
•3,636
720.094
2.071.758
$9,000 under $10,000
154,566
249,496
•16,365
•20,468
•16.365
•18.150
•1.818
•2.318
721.898
2.040.339
$10,000 under $11,000
103,648
179,508
23.639
38,041
23.639
38.041
_
_
798.696
2.350.387
$11,000 under $12,000
120,007
201,223
25,457
42,662
23.639
30.663
•7,272
■11.999
658.240
1,909.291
$12,000 under $13,000
83,652
144,010
23,640
33,054
20.003
30.691
•3.637
■2.364
643.719
1 .902.903
$13,000 under $14,000
92,737
161.414
25,457
30,529
23.638
27.651
•3.636
■2.182
641.883
1,911.761
$14,000 under $15,000
90,924
124,228
25,462
33,357
25.462
33.221
•1.819
■136
616.464
1.801.308
$15,000 under $16,000
76,376
130,447
25,455
41,764
25.455
40.855
•3.637
■909
603.708
1,818.362
$16,000 under $17,000
69,093
147,460
18,185
20,763
•16.366
■20.451
—
—
489.138
1.492.172
$17,000 under $18,000
76,376
109,783
34,551
44.614
30.914
42.512
■3.637
•964
558.686
1.695.872
$18,000 under $19,000
60.005
85,943
32,732
43.566
32.732
43.566
_
_
460.050
1.413.027
$19,000 under $20,000
67.279
92,868
•16,365
■17.723
•16,365
■17.723
—
—
474.602
1.481.084
$20,000 under $25,000
212.752
310,989
109,856
131.813
101,198
116.322
■6,919
•10.205
1,771.854
5.759.821
$25,000 under $30,000
145.246
231 ,680
98,209
153.373
91.293
130.472
17.980
18.465
1,131,490
3,828.200
$30,000 under $40,000
124.489
167,697
124.497
202.072
112,046
150.827
42.886
45.645
1,113.601
3.921.784
$40,000 or more
41.869
65,292
32,523
44.553
25,608
26,616
13,833
12.042
386,425
1 ,406.989
Taxable returns, total
1 ,620,865
2,488,841
661,488
950,948
615,635
825,343
103,439
102,242
11,490,501
189.112
34,093,816
98.009
Under $1,000
$1,000 under $2,000
•3.638
•3,078
_
_
_
—
—
—
172.745
135.018
$2,000 under $3,000
•1.818
•1,056
•3.637
•4.171
•3,637
■4,171
_
—
154.554
275.117
$3,000 under $4,000
_
_
•1,819
•3.638
•1.819
•3.638
_
_
141,829
324,263
$4,000 under $5,000
30.911
39,943
•3,637
•7.274
•3.637
•7.274
—
_
176.386
423,812
$5,000 under $6,000
63.647
96,413
•7,272
•11.093
■7.272
■11.093
-
-
270.944
687,288
$6,000 under $7,000
60,013
78,665
•9.091
•15.455
■9.091
•15,455
_
_
238,211
596,766
$7,000 under $8,000
58.189
94,901
•7.273
■11.694
■5.454
•10.908
■1,819
•786
263.664
675,960
$8,000 under $9,000
103.648
146,675
•12.729
■19.795
•12.729
•16,159
■1,818
•3.636
321.858
854,467
$9,000 under $10,000
94.559
161,483
•10.911
■14.912
•10.911
■14.912
—
—
321.857
864,175
$10,000 under $11,000
60.006
103,523
21.820
34.403
21,820
34.403
—
—
409.559
1.146.796
$11. 000 under $12,000
65.462
98,420
18.185
33.150
18,185
26.424
•3,636
•6.727
385,489
1 .044.530
$12,000 under $13,000
61.831
100.255
21.822
31.236
20,003
30.691
•1,819
•546
438,239
1.241,184
$13,000 under $14,000
72.737
119.400
25.457
30.529
23,638
27.651
■3,636
•2,182
534.600
1.549,472
$14,000 under $15,000
80.014
108.667
25.462
33.357
25,462
33.221
■1,819
•136
561,908
1.624.986
$15,000 under $16,000
72.738
125.397
25.455
41.764
25.455
40.855
•3,637
•909
572,796
1.717.661
$16,000 under $17,000
67.275
147.338
18.185
20.763
•16.366
■20,451
—
—
467,320
1,423.446
$17,000 under $18,000
76.376
109.783
34.551
44.614
30.914
42,512
•3,637
•964
551.412
1.672.957
$18,000 under $19,000
60.005
85.943
32.732
43.566
32.732
43.566
_
_
452.775
1.387.892
$19,000 under $20,000
65.461
92.766
•16.365
•17.723
•16.365
■17.723
_
_
470,966
1.467.412
$20,000 under $25,000
210.933
310.465
109.856
131.813
101.198
116.322
•6,919
•10,205
1,762,761
5,725.631
$25,000 under $30,000
145.246
231.680
98.209
153.373
91.293
130.472
17,980
18,465
1.131.490
3,828.200
$30,000 under $40,000
124.489
167.697
124.497
202.072
112.046
150.827
42,886
45,645
1.113,601
3.921.784
$40,000 or more
41.869
65.292
32.523
44.553
25.608
26.616
13,833
12,042
386,425
1.406.989
Nontaxable returns, total
761,949
1,083,294
38,186
45,299
29,094
28,142
•10.909
'16,682
5,609,789
16,094,965
Foolnote(s) ai end ol lable
Individual Returns/1987
45
Table 1.6 — Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income-
Continued
(All figures are estimates based on samples— money amounts are in ttiousands of dollars)
Size of adjusted gross income
Additional standard
deduction
Exemptions
Taxable
income
Child care
credit
Earned income credit used
to oHsel income lax
before credits
Number of
returns
Amount
Numtier of
exemptions
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
All returns, total
S2S,261
435,316
40.870,115
76,912,606
13,371,624
136,807,833
2,171,967
939,247
2,123,888
380,980
Under $1 ,000
•10,910
■8,728
512,774
955,938
190,930
43,075
_
_
_
_
$1,000 under $2,000
27,276
21,003
909,220
1.686,388
183.654
111,158
—
—
—
—
$2,000 under $3,000
25,460
22,641
1,125,589
2,086,689
170.917
124,347
—
—
—
—
$3,000 under $4,000
25.457
19,911
936,465
1,750,225
158,196
187,885
—
—
•1,818
•236
$4,000 under $5,000
41,822
33,003
1,291,072
2,416,677
200,022
240,334
•1,818
•31
•7,274
•236
$5,000 under $6,000
56,371
45,279
1,503.914
2,824,163
292,764
468,563
•1,819
•302
"5,455
•615
$6,000 under $7,000
45,459
40,640
1,569,288
2,963,606
389,136
621,775
27,275
1,620
116,376
5.701
$7,000 under $8,000
29,093
21,547
1,612.940
3,020,545
454,596
1,076,880
56,372
7,485
125,468
19.013
$8,000 under $9,000
56,370
48,005
1 ,665.674
3,122,596
545.529
1,625,898
60,007
13,161
165,481
28,401
$9,000 under $10,000
23,642
21,277
1.651.080
3,105.191
594.616
2,087,467
107,283
31,858
198.207
47,967
$10,000 under $11,000
30,911
25,366
2.035.202
3,811,600
680.504
2.653.472
105,465
34.516
241.848
63,470
$11,000 under $12,000
■16,363
■14,181
1.643,774
3,080,119
605.506
2.888.228
127,288
46.976
236.382
61,842
$12,000 under $13,000
■16,368
•12,821
1.600,203
3.006,638
621.894
3.351,626
129,103
51.035
310,946
71.512
$13,000 under $14,000
•14,549
■12,276
1.656,539
3.129.022
620.065
3,751,117
120,010
48.698
303,664
53.059
$14,000 under $15,000
■12,729
•8,729
1.502,064
2.834,390
609.190
4,466,206
141,846
67.995
292,776
26.057
$15,000 under $16,000
•14,547
■12,547
1 ,585,624
2,976,106
601.889
4,733,585
114,561
59.454
118,193
2.871
$16,000 under $17,000
•10,911
•8,729
1,314,655
2,483,984
485,505
4,174,240
92,739
45,858
—
—
$17,000 under $18,000
•14,549
•12,003
1 ,486,073
2,795.207
565,959
5,429.989
100,010
50,627
-
-
$18,000 under $19,000
■10,910
•11,183
1,223,781
2.314.744
460,050
4,889.833
101,830
54,564
-
-
$19,000 under $20,000
•1,819
•2,183
1,276,501
2,410.221
483,695
5,534.585
76,370
45,286
—
—
$20,000 under $25,000
18,184
15,002
4,965.752
9,386.267
1,793.675
24,882,532
329.124
169,080
—
—
$25,000 under $30,000
■12,448
■9,683
•8,921
•7,884
3,289.368
3,332,421
6,216,910
6,305,808
1,145.321
1,127,437
21,227,703
28,272,374
231.002
183.971
102,175
74,281
—
$30,000 under $40,000
-
$40,000 or more
■2,430
•1,458
1,180,142
2,229,574
390,574
13,964,961
64,074
34,245
—
-
Taxable returns, total
270,047
216,562
25,506,357
48,019,279
11,707,794
133,039,877
1,488,253
697,361
978,298
189,876
Under $1,000
189,112
43,072
_
_
—
—
$1,000 under $2,000
■1,818
•1,364
—
—
172,745
105,080
—
—
—
—
$2,000 under $3,000
—
_
—
—
154,554
109,379
—
—
—
—
$3,000 under $4,000
_
—
•12,731
•17,932
149,104
178,686
—
—
—
—
$4,000 under $5,000
—
_
109.099
198.053
183,658
222,075
—
—
—
—
$5,000 under $6,000
■14,548
•10,911
210,933
393.099
278,217
450,149
—
—
—
-
$6,000 under $7,000
23,638
17,729
241,845
450.414
247,303
545,931
_
_
_
$7,000 under $8,000
•16,365
•12,274
294,577
550.533
272,755
806,642
_
_
_
_
$8,000 under $9,000
29,094
•9,093
27,275
■14,545
21,548
•6,547
22,911
•12,818
416,420
449,144
666,948
667,327
774.578
827.770
1,239,300
1,230,832
336.406
334.586
422.288
400.034
1,222,431
1 ,465,907
2,026,308
2,315,091
•1.819
•1.818
•3.637
•16.365
•151
•491
•949
•5,732
•14,548
52,731
89,098
_
$9,000 under $10,000
•6.852
$10,000 under $11,000 ., ,
24,109
$11,000 under $12,000
34,323
$12,000 under $13,000
■14,549
•11.729
841,919
1.565,899
450.967
2,832,845
32.731
10,644
169,112
48,262
$13,000 under $14,000
■12,730
•11.185
1,147,403
2.161.663
541.874
3,580,687
81 ,823
32,763
250,932
47,997
$14,000 under $15,000 .
■10,911
•7,638
1 .249,285
2.354,110
571.001
4,309,823
107,294
48,771
283,684
25,462
$15,000 under $16,000
■14,547
•12,547
1.418,338
2,658,262
583,705
4,649,917
96,377
48,624
118,193
2,871
$16,000 under $17.000
■10,911
•14.549
■8,729
•12,003
1,194,661
1 ,444.244
2,255,995
2,715,732
472,777
560,504
4,097,171
5,402,863
80,011
94,555
35,485
46,940
—
—
$17,000 under $18.000
—
$18,000 under $19,000
•10,910
•11,183
1,171.039
2,214.534
458,231
4,874,449
100.011
52,434
—
—
$19,000 under $20,000
•1,819
•2,183
1,260,139
2,379.133
480,059
5.509,201
72.734
41.906
—
—
$20,000 under $25,000
18,184
15,002
4,909,374
9,279,149
1,784,582
24.827,133
320.031
161.770
—
—
$25,000 under $30,000
•12,448
•9,683
■2,430
•8.921
•7.884
•1,458
3,289,368
3,332,421
1,180,142
6,216,910
6,305,808
2,229,574
1,145,321
1,127,437
390,574
21.227,703
28.272,374
13,964,961
231.002
183,971
64,074
102.175
74.281
34,245
-
—
$30,000 under $40,000
_
$40,000 or more
_
Nontaxable returns, total
258,214
218,754
15,363,758
28,893,327
1,663,830
3,767,956
683,714
241 ,886
1,145,590
191,104
Foolnote{s) at end of table
46
Individual Returns/1987
Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income-
Continued
(All figures are estimates based on samples— money amounts are in thousands of dollars)
Income tax after credits
Taxpayments
Overpayment refunded
Tax due at time ot tiling
Total
Income tax withheld
Size of adjusted gross income
Number of
returns
Amount
Number ot
returns
Amount
Number ot
returns
Number ot
returns
Amount
Number of
returns
Amount
Amount
(31)
1321
1331
(341
(351
(36)
(37)
(38)
(39)
(40)
Atl returns, total
11,707,794
19,014.081
16,286,938
27,334,276
16,286,938
27,334,276
15,369,405
10,821,413
1,744,938
500,157
Under $1,0(X)
189,112
172,745
154,554
4,670
16,687
14,719
258,209
478,242
583,691
9,757
49,460
88,909
258,209
478,242
583,691
9,757
49,460
88,909
281,846
516,427
594,603
21,037
97,330
181,628
170,928
132,744
61 ,820
4,271
$1,000 under $2,000
15,261
$2,000 under $3,000
10,579
$3,000 under $4,000
149,104
18,658
527,321
117,977
527,321
117,977
529,138
215,597
56,371
7,792
$4,000 under $5,000
183,658
23,880
618,258
174,145
618,258
174,145
643,715
350,240
30,915
4,803
$5,000 under $6,000
278,217
51,264
649,162
230,845
649,162
230.845
632,836
447.928
81,831
11,007
$6,000 under $7,000
247,303
63,278
670,987
300,543
670,987
300.543
676,438
563.829
34.553
7,745
$7,000 under $8,000
272,755
99,692
674,624
357,914
674,624
357,914
658,265
548.583
56,368
15,167
$8,000 under $9,000
336,406
155,022
698,274
459,581
698,274
459.581
681,905
538.113
45,463
11,952
$9,000 under $10,000
334.586
182,506
716,445
544,340
716,445
544.340
696,438
553.027
36.371
7.114
$10,000 under $11,000
422.288
239,489
780,513
654,454
780,513
654.454
760.515
575.847
54.548
13.680
$1 1 ,000 under $1 2,000
400.034
267,050
661,874
675,365
661,874
675,365
636.416
491.275
38.187
5.574
$12,000 under $13,000
450.967
541.874
571.001
319,254
402,997
515,182
649,174
630,973
620,103
715,955
776,533
889,363
649,174
630,973
620,103
715,955
776,533
889,363
620.079
598.240
581.917
443.910
401.828
390.068
34,549
50.917
43.640
9.679
$13,000 under $14,000
12,296
$14,000 under $15,000
11,851
$15,000 under $16,000
583.705
586,003
614,617
908,384
614,617
908,384
569,158
334.008
45.459
1 1 ,240
$16,000 under $17,000
472.777
530,214
490,959
803,315
490,959
803,315
454,590
283.940
38.187
10,838
$17,000 under $18,000
560.504
702,633
565,960
1,031,034
565,960
1,031,034
535,046
337.017
32.732
8,617
$18,000 under $19,000
458.231
633,784
465.506
911,408
465,506
911,408
423,686
292.183
41,820
14,559
$19,000 under $20,000
480.059
735,011
481.876
1,007,822
481 ,876
1 ,007,822
425,505
291,732
58.190
18,922
$20,000 under $25,000
1,784.582
3,445,914
1 .788.221
4,625,037
1,788,221
4,625,037
1,613,139
1,231,030
176.900
51,907
$26,000 under $30,000
1,145,321
3,116,912
1.145.321
3,900,557
1,145,321
3,900.557
979.334
837.340
164.603
53,695
$30,000 under $40,000
1,127,437
4.394,415
1.126.054
5,385,214
1,126,054
5,385,214
993.259
1.069.027
134.178
78,227
$40,000 or more
390,574
2.494,848
390.574
2,716,363
390,574
2,716,363
266.910
324.896
123.664
103,381
Taxable returns, total
11,707,794
19,014,081
11,217,265
25,237,571
11,217,265
25,237,571
9,952,380
6,723,399
1,744,938
500,157
Under $1,000
189,112
4,670
20.003
946
20,003
946
18,184
547
170.928
4,271
$1,000 under $2,000
172,745
16.687
58.185
5,051
58,185
5,051
40,001
3.625
132.744
15,261
$2,000 under $3,000
154,554
14.719
114.554
18,506
114,554
18,506
90,916
14.366
61.820
10,579
$3,000 under $4,000
149,104
18.658
123,646
27,447
123.646
27,447
92.733
16.581
56.371
7,792
$4,000 under $5,000
183,658
23.880
165,473
57,731
165,473
57,731
152.743
38.654
30.915
4,803
$5,000 under $6,000
278,217
51,264
243,664
103,873
243.664
103,873
196,386
63.616
81.831
11.007
$6,000 under $7,000
247,303
63,278
236,392
137,402
236.392
137,402
212.750
81.869
34.553
7.745
$7,000 under $8,000
272,755
99.692
258,206
161,435
258.206
161,435
216.387
76.910
56.368
15.167
$8,000 under $9,000
336,406
155,022
318,223
256,567
318.223
256,567
289.124
113,497
45.463
11,952
$9,000 under $10,000
334,586
182.506
332,768
300,764
332.768
300.764
298.215
125,372
36.371
7,114
$10,000 under $11, 000
422,288
239.489
411,377
408,933
411.377
408.933
365,922
183,124
54.548
13,680
$11, 000 under $12,000
400,034
267.050
390,942
464,826
390.942
464.826
361,847
203,350
38.187
5.574
$12,000 under $13,000
450.967
319.254
447,331
543,300
447.331
543,300
414,599
233,726
34.549
9.679
$13,000 under $14,000
541.874
402.997
536,420
697,248
536,420
697.248
490,957
306,547
50.917
12.296
$14,000 under $15,000
571,001
515.182
567,365
833,880
567,365
833,880
527.361
330,300
43.640
11.851
$15,000 under $16,000
583,705
586.003
583,705
882,235
583,705
882,235
538.246
307,471
45.459
11,240
$16,000 under $17,000
472.777
530.214
470,959
787,189
470,959
787,189
434,590
267,813
38.187
10,838
$17,000 under $18,000
560.504
702.633
558,686
1.025,337
558,686
1 ,025,337
527,772
331,321
32.732
8,617
$18,000 under $19,000
458,231
633.784
458,231
903.285
458,231
903.285
416,411
284,060
41,820
14,559
$19,000 under $20,000
480,059
735.01 1
478,240
1.004,142
478,240
1.004.142
421,869
288,053
58,190
18,922
$20,000 under $25,000
1,784,582
3.445.914
1.780,946
4.615.339
1,780,946
4,615,339
1.605.864
1.221,332
176,900
51.907
$25,000 under $30,000
1,145,321
3,116,912
1.145.321
3.900.557
1,145,321
3,900,557
979,334
837.340
164,603
53.695
$30,000 under $40,000
1,127,437
4,394,415
1.126,054
5.385.214
1,126,054
5,385,214
993,259
1 .069,027
134,178
78.227
$40,000 or more
390,574
2,494,848
390,574
2,716,363
390,574
2,716,363
266,910
324,896
123,664
103.381
Nontaxable returns, total
-
-
5,069,673
2,096,704
5,069,673
2,096,704
5,417,025
4,098,014
-
■ Esiimaie should be used )«ilh caution because ol Ihe small number of sample felums on which <l is based
NOTE Delail may not add to tota) because of rounding.
Individual Returns/1987
47
Table 2.1— Returns With Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type,
Exemptions, and Tax Items, by Size of Adjusted Gross Income
(All figures are estimates based on samples— money amounts are in thousands ot dollars)
Number of
returns
Adjusted
gross
income
Salaries and wages
Taxable interest received
Tax-exempt interest
Size ol adjusted gross income
Number ot
returns
Amount
Numtier of
returns
Amount
Number ot
returns
Amount
(11
(2)
(31
(4)
(51
(61
m
(8)
Total
35,627,790
253.285
854.212
1 .540.642
2,241.796
2.887.779
3,307.096
3.633.324
3,548.321
3.402.752
2.786.336
2.282.312
1.711.406
3,254.869
1 ,950.548
1.444.180
420.380
73.940
34.612
33,913,680
1,714,110
1,799,047,894
773.468
6.676.401
19.679.761
39.639.297
65,355.532
91.132.391
117.992.502
132.955.671
144.480.356
132.111.306
119,513.770
98,207,178
216,358,270
165,810,706
191,916,897
121.397.267
49.993.413
85.053.708
1.776.447.746
22.600.148
32,039,575
107,797
393,643
1.030.685
1.875,726
2,587,666
3,053,464
3,416,161
3,363,040
3,235,965
2,668,592
2,172,888
1,629,671
3,062.186
1,783.647
1,220.917
347.698
61.047
28.782
31.113,087
926.488
1,376,357,956
922,989
3,259,650
11,879,363
30,540,823
54,010,755
78,116.879
102.843.605
117.227.880
126,729,372
117,003,048
105,074.331
85,146,916
181.666,473
128.452,782
121.190.018
67,057,032
23.445,694
21.790,347
1.362.814.868
13.543.088
30,627.858
202,282
660,157
1,194,211
1,616,532
2,189.906
2.596.623
3.014.019
3.041.517
2,997.120
2.517.837
2.095.427
1.585.643
3.092,936
1 ,888,989
1,410,727
415,815
73,583
34,534
29,215,963
1,411.895
88,941,193
448,616
1,854,061
2,821,827
2,965,180
3,152,973
3.837.526
4,250.791
4.119.431
4.704.760
3.741.443
3.531.863
3.259.975
8,260.034
8,047.167
12,937.792
9.046.971
4.077.155
7.883.628
83.492.217
5.448.976
2,086,056
18,433
25,615
38,237
38,182
85,686
99,050
105,034
115,312
113,260
105,325
124,359
112,767
286.700
276,677
336.442
151.021
35,131
18,825
2,010,220
75,836
24,586,074
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15 000 under $20 000
79,710
173,052
199,814
141,353
$20,000 under $25 000
626.463
$25 000 under $30 000 ....
867.554
$30,000 under $35 000
572.513
$35,000 under $40,000
489,951
$40,000 under $45,000
$45,000 under $50,000
$50 000 under $55 000
434,727
581,550
638,061
$55,000 under $60,000
862,865
$60,000 under $75 000 , ,
3,013,786
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$1,000,000 or more
Total taxable returns
2,153,009
4,445,007
4,289,338
2.270.958
2.746.363
23.741.371
Total nontaxable returns
844.703
Size ot adjusted gross income
Dividends
State income tax refunds
Alimony received
Business or profession
net income less loss
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(9)
(101
(111
(121
(13)
(141
(151
(16|
Total
12,461,436
73,390
222,715
368,412
445,704
648,747
812,227
952,580
1.040,281
1.092.960
925.383
868.778
744.421
1 .608.649
1,192.434
1 ,022.034
346.107
65.148
31.466
11,984,852
476,584
46,033,184
118.731
325.470
746.139
1.003.294
1.167.494
1.439.835
1 .698,474
1.570,910
1.649,348
1.566,721
1.571.587
1 .502.493
4.044.175
4.558.888
8.318.146
6.560.347
2.871.567
5,319.565
44.528.641
1 .504.543
19,293,123
63.525
240,241
527,622
967,207
1,410,013
1 ,748,486
2,019.620
2,033.975
2,053.573
1 .673.600
1.341,541
1 .052,648
1,968,378
1,117,280
784,827
229,047
40.902
20.638
18,727.515
565.608
10,173,526
19.424
68.139
131.854
279.307
424.972
545.041
701.058
801,390
765,757
679.522
599.091
493.427
1.174.536
877.894
1.064.255
724,847
312,795
510,218
9.935,837
237.688
265,388
■1.818
■14.558
34.561
40.008
32.807
34.483
24.181
16.551
13.344
9.317
•7.608
•6.638
14.356
8,534
4,847
1,470
233
74
244,899
20,489
2,315,163
•6.545
•95.021
146.197
213.266
228,694
171,332
218,157
172.702
123.826
123.872
•50.217
•102,811
221,176
194,702
97,183
130,869
4,818
13,773
2,176,845
138,318
7,018,061
103.367
227.274
398.261
452.921
604.196
628.565
640.235
636.810
599,907
424,414
359,377
295,427
638,455
439,017
419,853
117,070
21,841
11,071
6,405.284
612.777
82,753,576
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
61,734
966,788
2.040.314
2.184.376
4.068.401
3.748.643
4.022.875
4.389.616
$40,000 under $45,000
4.615.896
$45 000 under $50 000
3.992.731
$50,000 under JZS.OOO
$55,000 under $60,000
$60,000 under $75,000
$75,000 under $100,000
3.620.243
3.136.017
9.432.577
9.671.245
16.870,991
$200 000 under $500 000
6,634,638
$500,000 under $1,000,000
$1 000 000 or more
1,625,988
1,670,501
Total taxable returns
80,089,652
Total nontaxable returns
2,663,924
Size of adjusted gross income
Sales of capital assets reported on
Sctiedule D net gain less loss
Sales of property ottier ttian capital
assets net gain less loss
Pensions and annuities in AGI
Rent and royalty net income
Number ot
returns
Amount
Number ot
returns
Amount
Number ot
returns
Amount
Number of
returns
Amount
(17)
(161
(191
(201
(211
(221
(23)
(241
Total
9,059,422
65,780
192,923
319,892
328.906
490.056
513.518
639.831
670.967
671 .305
556,599
583,020
478,830
1.149.383
985.082
971.501
342.322
66.920
32,587
8,594,447
464,975
110,648,520
64,826
426,545
579,364
763,779
691,258
951,272
1.035.891
1.143.791
1 .662.608
1 .424.543
1 .595.597
1 .868.856
5.342.262
7,440,805
18,963,258
20,669,858
12,077,437
33,946,570
108,390,120
2,258,400
1,046,080
12,071
26,016
32,308
42,719
66,307
75,112
79,162
70,884
54,360
48.305
51.238
34.669
115.374
104.923
130.339
74.189
17.799
10.305
963.077
83,003
970,957
-43.621
51,134
-10,794
-81,349
-103.801
-10.707
-11.744
-14.507
-26.920
54.886
50.245
20.118
135.009
158.207
185,195
324,066
178,386
117,153
1.253.515
-282,558
6,656,989
37,598
227,790
388,696
420,395
440,293
530,241
578,921
598,920
661,980
504,769
430,487
331,686
700,767
410.798
296.765
77.930
13.099
5.854
6,287.973
369.016
55,904,373
90,420
1.050.234
2.496.908
3.044.878
3.320.269
3.515.990
4.240.595
4.390.943
4.908.288
3.572.141
3.447.964
2.695,376
6.737.792
5.135,748
4.776.038
1.710.720
443.125
326.945
53.917.582
1.986.791
2,660,492
30.546
79.567
113.309
128.782
185.783
172.241
186.066
190.607
177.958
184.890
151.091
113.957
272.551
234.649
278,842
118,836
26,878
13,939
2,452,959
207,533
19,194,007
Under $5.000
83,620
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
231,404
345,368
412,654
$20 000 under $25 000
476,896
$25,000 under $30,000
513,043
$30,000 under $35,000
$35,000 under $40,000
$40,000 under $45,000
666.360
684.250
647.518
$45,000 under $50 000
838.753
$50,000 under $55,000
604.196
$55,000 under $60 000
552.695
$60,000 under $75,000
1.450.866
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$600,000 under $1,000,000
$1,000,000 or more ,
Total taxable returns
Total nontaxable returns
2.079.657
3.967.075
3.026.238
1.288.317
1.325.097
18.153.738
1 .040.269
Foolnote(s) at end of table
48
Individual Returns/1987
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 tigures are estimates based on samples— money amounts are in thousands of dollars)
Rent and royally net loss
Farm rental income
less loss
Pannership and S-Corporalion
Estate or trust net income less loss
Size ol adjusted gross income
Number ol
returns
Amount
Number of
returns
Amount
Number ol
returns
Amount
Number of
returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(311
(32)
Total
4,082,376
41,463
95,806
158,478
201,159
27,480,696
354.960
772.570
836.123
1.000.707
211,539
•5.544
•10.918
•12.731
•13.633
685.703
•10,058
•-21,280
■76.935
•55.470
3,952,150
26,684
64,943
101.380
137,150
36,073,943
-181,277
-464,509
-319,253
-270,550
457,371
■9,102
15,109
20,021
22,965
3,261,444
•- 10,114
-22,101
- 24.448
113.594
Under $5,000
$6,000 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
274,414
283.742
307.219
305.808
296.390
1.596.982
1 .428.554
1.589,284
1.588.524
1.553,540
20,210
•9,228
16,489
16,878
13,903
53.900
•-28.785
35.700
85.933
13,441
189,371
174,765
222,254
220,253
245,033
-149,922
- 1 ,988
51,404
335.334
364.903
28.294
29.006
23.528
23.878
19,390
129.100
143.737
90.725
60.025
49.150
$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
258.609
261,178
190,112
492,936
366,728
1.465,617
1.544.585
1.203,241
3,299,660
2,788,264
•8,147
13,329
13,278
18,053
14.652
•-2,715
26,193
18,060
131.895
31.625
224,207
215,410
178,020
444,449
477,471
124,169
462,382
435,857
1,166,634
2,346,807
23,227
19,230
13,538
54,775
44,129
65.527
141.791
106,294
204,514
203,893
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1 .000,000
374,339
135,197
25,894
12.904
3,365,160
1.790.606
688.584
613,735
17.656
5,733
750
407
166.846
32.111
998
-681
655,508
294,492
60,470
30.290
7,995,843
7,702,592
4,243,231
12.232,285
67,231
32,239
7,392
4.317
605,560
478,309
314,862
611,026
Total taxable returns
Total nontaxable returns
3.829.941
252.435
25.162,608
2,318.088
187,798
23,741
652.907
32,796
3,755,589
196.561
38.257,499
-2 183,556
414,161
43,210
3,093 984
167.461
Farm net income less loss
Unemployment compensation in AGI
Social Security benefits in AGI
Foreign earned income exclusion
Size o( adjusted gross Income
Number of
relurns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(33)
(34)
(35)
(36)
(37)
(36)
(39)
(40)
Total
811,397
10.932
35.351
57.941
40.865
-2,259,841
- 78,845
-26.670
-106.814
-94,994
2,512,687
•2,723
39,133
108,219
210,991
4.487,319
•9,562
69,797
216.456
418.792
1,811,589
•1,818
•6,837
6,815,119
■8.586
•2.652
43,708
■2,088
■ 1 ,685
5,907
■2,896
1 ,900,809
•85,602
■36,181
205.573
■162.345
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
65.117
75,254
61,180
78,945
72,719
-131,867
-265,919
-158,788
-115,261
-191,513
239,724
327,861
353,912
300.534
267.477
438.297
634.841
645,724
449,053
463,098
56,417
154,585
212,336
179.616
187.827
68.042
268.213
481,936
532,265
716,849
2,647
4,706
2,395
1.942
1.312
86.708
137.915
86,955
77.148
56.333
$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
47,476
48,516
27,324
55,105
51,092
-60,195
- 72.702
-16.596
16.396
153.908
187.715
156.231
100.424
132,033
63,894
323,570
260,001
148,859
235,005
119.525
150.451
128.126
93.758
219,908
150,485
577,556
542.583
387.909
965.400
770.472
558
2.071
558
3,536
3,882
44.036
53.995
33.055
160.834
184.895
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1 .000.000 or more
54,613
21,214
4.876
2.877
-281.870
-390.171
-183.502
- 254.439
18,899
2,533
298
86
48.320
5.370
832
217
185,401
66,366
1 1 ,836
5,822
984,228
391.362
78,427
38,638
5,473
1.636
303
113
332.364
124.476
23.876
8.517
Total taxable returns
Total nontaxable returns
720.294
91.103
-1,911,748
- 348,092
2,417,650
95,037
4.301.557
185,761
1,782,491
29,098
6,723,234
91,885
36.542
7.166
1,532,168
368,641
Other income less loss
Total slatutofv adjustments
Itemized deductions
Size of adjusted gross Income
Number of
returns
Amount
Numtier of
returns
Amount
Total
Medical and dental expense deduction
Number of
returns
Amount
(41)
(42)
(43)
(44)
(45)
(46)
(47)
Total
3,691,325
34.195
83.359
122,883
180.310
7,593,255
-248.601
-141.556
101.828
- 68,663
6,901,910
35,293
129,086
272.027
327.397
21,534,142
60.035
236.992
408,861
679,067
392,020,128
1 ,779,286
6,239,382
10,268.982
14,787,022
5,356,057
160,968
529,995
767.330
821.417
17.151,819
496.035
2.484.259
2.795.839
2.198,425
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
236.928
295.912
306.835
332.792
329,018
320,064
341,961
440,170
404.391
477.110
570.463
648.036
752.608
721.026
730.880
1.126,301
1.222.475
1.584.251
1.621.044
1.585.236
19,402,586
23,095,478
27,910,096
28.914.260
30.623.815
720,597
641.312
484.032
338,047
261.033
1.729.195
1.393.186
1.061.916
839.917
784.008
$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
310.603
252.692
182.507
361.103
285.879
656.924
568.884
187.001
668.476
670.224
582,165
319,567
227,613
549,291
414.999
1,061.602
962.240
603,336
2,038,857
2,130,402
27.523.212
23,766,652
19,705,999
43,278,063
33,672,774
169.037
126.616
80.141
129.258
76.970
508,105
406,168
408.947
539.602
545,641
$100,000 under $200,000
$500,000 under $1 ,000.000
$1,000,000 or more
254.761
92.599
18.640
10.309
1.415.406
1.059,884
328,367
411,387
452.469
136,654
21,934
10,402
3.689,036
1 ,853.436
403,279
267,693
38.458,847
21.164.988
7.803.448
13.625.238
41.842
6.827
547
88
698,850
236,167
20,137
5,422
Total taxable returns
Total nontaxable returns
3.489.147
202.178
8.166,508
-573.254
6,613,042
288,868
20,908,494
625,647
369.919,197
22.100,931
4,330.985
1,025,072
10,275,163
6,876,655
Foolnole(s) al end of table
Individual Returns/1987
49
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 deduclions— Continued
Iwtedical and dental expense deduction— Continued
Size of adjusted gross jncorTie
Prescription medicines and drugs
rwtedical transporta
ion and lodging
Miscellaneous medical expenses
Medical and dental expenses subject
to reduction by AGI limitation
NumlDer of
returns
Amount
Numtjer ot
returns
Amount
Number ot
returns
Amounr
Number ot
returns
Amount
(«)
(49)
(50)
(51)
(52)
(S3)
(54)
(55)
Total
5,324,845
158.909
522.718
763.694
810.489
715.587
637.214
484.459
338.048
263.463
168.132
126.146
80.141
130.774
75.921
41.841
6.685
537
87
4.316.398
1.008.447
22,753,848
417.465
2.255.004
2.843.902
2.685.555
2,484,598
2,423,941
1 ,889,094
1 ,433,203
1 ,284,426
979,712
707,648
480,297
947,934
871,644
732,404
265,224
40,062
1 1 ,735
16,964,590
5,789,257
2,758,551
45.884
197.186
342.674
391,703
399,912
358,035
288,177
211,050
157,063
102,916
76.960
44.249
77.176
48.403
15.419
1,513
212
•19
2,395.574
362.977
767,726
5.288
37.123
132,588
82,057
95.976
64.683
73.406
53.664
38.625
23.628
34.071
17.621
66.160
24.120
6,865
11,093
239
•520
585,528
182,198
1,998,422
43.113
156.620
247.862
301.797
263.430
254.456
198.835
113.659
127.245
74,746
54.877
40.550
59.503
37.726
19.861
3.882
220
40
1.705.570
292.852
4,355,244
109.309
496.550
536.205
503.533
355.964
207.471
271,890
299.117
290.467
94.672
154.355
249.400
164.583
130.163
370.272
110.281
7.568
3.445
2.577.799
1,777.444
5,366,094
160.968
529.995
767.330
821.870
720.597
642.696
485.842
340.336
263.463
169.037
126.616
80.141
130.774
76.970
41 .842
6.982
547
88
4.340.569
1.025,525
27,876,817
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15 000 under $20 000
532,063
2,788,676
3,512,696
3,271,144
$20 000 under $25 000
2,936,538
$25 000 under $30 000
2,696,095
$30 000 under $35 000
2,234.390
$35 000 under $40 000
1 .785.984
$40 000 under $45 000
1.613.518
$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 OOOiOOO or more
1.098.012
896.073
747.317
1.178.676
1.025.927
1.109.541
386.597
47.869
15.701
T^tal taxable returns
Total nontaxable returns
20.127.917
7.748.900
Itemized deductions— Continued
Medical and denta
Cor
expense deduction—
tinued
Taxes pa
id deduction
Size of adjusted gross income
AGI limitation
Total
State and local income taxes
Real estate taxes
Numtjer of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number ot
returns
Amount
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
Total
5,371,290
160.968
529.995
767.330
821.870
720.597
643.165
488.130
341.719
264.368
169.037
126.616
80.141
130.774
76,970
41,843
7,124
548
95
4,345,758
1.025.532
10,736,680
36,027
304,417
716.857
1.072.719
1 .207.343
1.303.539
1.176.275
948.609
831.489
589.907
489.905
338.370
639.074
480.289
410.699
152.628
27,763
10.770
9,864.355
872.325
34,866,323
201 .880
724.965
1.428.247
2.159.457
2.802.837
3.238.959
3.556.455
3.503.785
3.364.700
2.771.217
2.269.125
1.702,130
3.236.847
1.944.671
1.435.168
417.827
73.614
34.439
33.376.408
1.489.915
119,388,068
288.246
838.553
1.642.833
2.841.582
4.427.781
5.901.591
7.533,665
8,359.037
8,945.035
8.277.402
7,413.972
6.094.780
13.979.903
11.072.706
13.243.485
8.739.140
3.639.776
6,148,583
116,547,041
2,841.027
29,411,377
92,142
413.354
994.079
1.737.938
2.350.665
2.802.132
3.047.670
3.034.404
2.934.528
2.384.701
1.949.312
1.485.374
2.820.954
1.667.311
1.237.927
364.110
64.350
30.426
28.522.322
889.056
75,366,006
86.238
176.627
477.556
1.210.949
2.090.939
3.150.952
4.220.469
4.858.059
5.319.898
4.911,268
4.500.209
3.779.504
8.686.419
7.045.171
9.134.918
6.868.345
3.133.187
5.715.298
74.428.920
937.086
29,985,789
162.816
582.073
1.114.881
1.679.779
2.238.444
2.583.651
2.949.228
3.002.234
2.957.365
2.467.878
2.037.162
1.528.109
3.003.575
1 .822.754
1.357.431
395.551
70.033
32.825
28.709.601
1.276.188
39,068,906
Under $5.000
172.284
$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
607.775
1 .052.883
1.433.875
2.075.225
2.438.511
2.922.444
3.084.868
3.198.204
2.976.327
2.592.053
2.050.503
4.668.903
3.623.337
3.706.294
1.676.231
442.769
346.421
37.360.099
1.708.807
Itemized deductions— Continued
Taxes paid deducti
on— Continued
Interest paid
deduction
Personal
property taxes
Ottier taxes
Total
Home morl
age interest
Numtjer of
returns
Amount
Number of
returns
Amount
Numtjer ot
returns
Amount
Total
Number of
returns
Amount
(64)
(66)
(66)
(67)
(68)
(69)
(70)
(71)
Total
10.654,578
50.015
1 72.229
331.171
561.557
825.857
909.476
1 .053.544
1.071.630
1.006.979
886.884
707.034
548.607
1.126.219
676.864
530.119
157.634
25.705
13.054
10.270.557
384.021
2,463,071
22.017
28.390
48.629
81.219
121.668
147.381
195.648
200.608
202.379
193.434
157.098
137.846
321.167
203.616
209.751
113.335
34.164
44,720
2,363.145
99.926
8,158,011
32.761
116.419
268.025
501 .230
595.177
741.548
831.144
824,301
803,408
659.895
548.369
426.221
852.100
486.301
341,372
102,389
17,801
9,550
7.902.692
255.319
2,119,024
5.314
19.729
37.999
85.155
112.889
136.471
166.517
185.355
190.845
162.809
146.408
116.711
275,351
176.025
158.372
75.324
27.196
40.555
2.053.223
65.801
33,125,737
189.063
614.323
1.237.436
2.007.582
2.657.573
3.112.581
3.437.997
3.374.559
3.261 .857
2.687.187
2.175.715
1 .636.778
3.108.515
1.833.680
1.315,347
378.330
65.987
31.227
31.784.828
1.340.909
179,942,422
791.735
2.050.925
3.908.038
6.799.728
9.440.931
11.321.257
14.121.302
14.682.359
15.681.085
13.898.165
11.592.142
9.601.288
20.724.202
15.649.973
16.228.887
7.628.391
2,235.568
3.586.447
170.952.219
8.990.203
27,971,641
160,445
446.322
936.733
1.582.475
2.110.835
2.476.815
2.861.870
2.863.069
2.848.087
2.361.105
1.915.416
1.442.031
2.765.005
1.649.105
1.158.039
319.667
51 .984
22,638
26,813,289
1,158,352
136,839,622
Under $5 000
592.907
$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;O00 under $75,000
$75,000 under $100,000
$1 00 000 under $200 000
1.651.486
3.083.669
5.301.636
7.481.198
8.815.891
11.157.942
11.545.362
12.404.884
10.894.115
9.197.412
7.603.095
16.403.678
12.193.528
12.079.642
$200,000 under $500,000
4.730.382
$500,000 under $1 .000.000
$1 000 000 or more
1.064.837
637,957
Total taxable returns
130,381,331
Total nontaxable returns
6,458,290
50
Individual Returns/1987
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
Size of adjusted gross Income
Home mongage interest— Continued
Deductible points
Investment interest paid
Paid to financial Institutions
Paid to individuals
Number of
retums
Amount
Number of
retums
Number of
returns
Amount
Number of
returns
Amount
Amount
(72)
(73)
(741
(75)
(76)
(77)
(76)
(79)
Total
27,218,986
153,159
426,528
908,072
1,512,683
2,024,349
2,394.216
2,769,029
2.792,331
2.779.086
2.297.385
1.880.678
1.416.560
2.715.060
1.623.495
1.138.649
314.536
50.997
22.173
26.099.442
1.119.544
131,630,461
569,414
1.543,979
2,959,217
5.014,684
7.060,143
8.445,432
10,665.482
11.142.255
11.982.372
10.480.148
8.911.166
7.362.922
15.925.994
11.786.550
1 1 .609.598
4.551.056
1.016.293
603.756
125.494.879
6.135.582
1,917,920
12,543
43.166
64.508
132.607
170.753
164.863
185.252
161.534
184.906
156,355
112,522
97,515
182,303
122,260
95,216
26,064
3,877
1,676
1,821,203
96.717
5,209,161
23.493
107.507
124.453
286.951
421.055
370.460
492.460
403.107
422.512
413.966
286.246
240.173
477.684
406578
470.044
1 79.326
48.543
34.200
4.886.453
322.708
2,996,989
12,939
25,066
49,213
127,689
155,387
213,674
271,109
267,126
289,676
249,420
213,888
204,909
389,083
262,490
203,566
52,457
6,748
2,549
2,908,792
88,197
4,038,669
20.172
23.925
62.715
156.630
151.591
204.947
279.272
301 .908
344.273
303.41 1
286.734
262.617
564.917
456.002
437.490
143.339
25.572
13.154
3.898.924
139.745
1,640,701
10.318
10.171
34.173
36.721
64.933
56.024
86.479
87.181
91.142
86.625
73.446
81.189
203.540
214.180
299.828
151.402
34.364
18.985
1.565.148
75.553
9,881,591
60 018
Under $5,000
$5,000 under $10 000
20 432
$10,000 under $15,000 .
71 939
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
128.057
137.844
129 918
$30,000 under $35 000
1 73 336
$35,000 under $40,000
162 466
$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
144.751
191.249
135.592
146.835
552.448
935.420
1.644.344
1.773.454
888.465
2 585 024
a 639 404
Itemized deductions — Continued
Interest paid deduction— Continued
Contributions deduction
Size of adjusted gross income
Personal interest paid
Personal interest deduction
Total
Cash contnbutions
Numljer of
returns
Amount
Number of
returns
AmounI
Number of
retums
Amount
Under $3,000 to a single organization
Number of
retums
Amount
(80)
(61)
(82)
(83)
(64)
(85)
(86)
(87)
Total
29,418,115
140,616
460,428
990,962
1,690,159
2,302,326
2,777,466
3,068,723
3,071,535
2,983,469
2,473,543
1,996,214
1,497,405
2.852,670
1,616,468
1,117,550
305,022
50,013
23,546
28.379,815
1 .038.300
44,036,752
171.968
529.892
1.024.176
1.824.348
2.540.139
3.275.325
3.813.219
4.054.542
4.210.618
3.803.452
3.012.455
2.417.129
4.878.728
3.116.475
3.030.929
1.459.618
379.903
493.837
42.379.247
1.657.505
29,418,062
140.616
460.428
990.962
1.690.159
2.302.326
2.777.466
3.068.723
3.071.535
2.983.469
2.473.543
1.996.214
1.497.405
2.852.670
1.616.468
1.117.550
304.972
50.013
23.543
28.379.762
1 .038.300
29,182,540
118.638
355.081
689.715
1.213.405
1 .670.298
2.170.500
2.510.752
2.672.623
2.787.176
2.509.390
1 .972.404
1.588.740
3.203.159
2.065.023
2.067.412
981.216
256.694
350.313
28.032.559
1.149.981
32,229,545
170,973
604,142
1,225.967
1.860.106
2.514.654
2.923.960
3.262.889
3.251.474
3.122.473
2.598.634
2.153.633
1,616,720
3,131,840
1,888,478
1,388,938
409,082
71,744
33,838
30,959.698
1.269.847
49,623,907
91.901
525.066
1.115.567
1.813.388
2.255.875
2.768.584
3.227.592
3.317.404
3,347,558
3,130,204
2,788,127
2,244,484
5,039,458
4,074,533
5,524,014
3,460,851
1,539,561
3,359,739
48,088,852
1,535,055
31,316,823
163.696
580.493
1.183.207
1.806.017
2.405,363
2,840,804
3,150,261
3,148,251
3,046,195
2,515,273
2,103.765
1.587.759
3.065.768
1,857.233
1,358,627
401,214
69,965
32,932
30,102,371
1,214,452
29,234,826
85.550
428.314
832 607
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
1.254.355
1.652.431
2.078.445
2.322.745
2.188.991
2.287.867
2.146.274
$55,000 under $60 000
1.494.572
3.215.371
2.492.489
$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
$1.0(D0.000or more
1.376.437
443.909
409 402
28.267.486
Itemized deductions— Continued
Contributions deduction— Continued
Casualty or theft loss
Size of adjusted gross income
Castt contributions — Continued
Other than cash contnbutions
Carryover from prior years
Number of
retums
S3.000 or more to a single organization
Number of
returns
Amount
Number of
retums
Amount
Amount
Number of
returns
Amount
(88)
(89)
(90)
(91)
(92)
(93)
(94)
(95)
Total
1,777,629
•12.267
42.186
86.058
92.612
92.917
138.410
161.465
146,047
140,597
130.143
88.513
204.899
133.010
185.175
83.808
23.925
15.598
1,719,913
57,716
12,613,714
•44.580
170.437
397.949
391.648
410.598
591.866
730.424
733.864
636.750
649.453
495.867
1.155.370
964.763
1.859.378
1.201.921
681.124
1.497,723
12,303,594
310,120
10,690,887
27.361
131.946
317.427
494.070
709.582
811.976
949.676
1.027.176
998.375
880.422
763.938
620.910
1.329.662
833.000
596.601
160.855
25.565
12.345
10.392.384
298.503
6,175,807
8.809
37.009
86.280
133.881
206.050
252,092
304.100
361.632
312.268
290.787
270.516
246.172
624.173
517.726
767.745
557.306
249,499
949,763
6,046,006
129,800
196,622
•5.087
14,692
22.733
18.179
10.440
17.218
10.158
14.319
7.234
6.815
9.312
5.981
15.239
10.226
16.877
7.953
2.326
1.833
155.575
41.047
1,865,095
•3,928
18,428
26,530
27,212
5,703
27,561
9,274
36,673
13,581
308.965
27.414
7.868
44.792
99.527
212.567
325.194
165.030
504.849
1.730.310
134.785
219,905
•5,910
•7,281
18,619
22,267
31,201
19.693
23.029
13.307
17.912
16.963
12.918
11,187
12.391
•2.116
4.306
670
103
32
183.858
36.047
1,386,421
•9.061
•27.094
74.122
165.192
159.010
53.705
66.945
39.785
235.154
68.932
106.337
120.852
68.763
•38,737
51,057
60,575
21,013
20,088
721,279
665,142
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
Foolnntfl/'^l al pnd nl tahlB
Individual Returns/1987
51
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)
Uemized deductions— Continued
Exemptions
Taxable
ncoma
Size of adjusted gross Income
Moving expenses
Miscellaneous deductions
subject to AG! limitation
Other miscellaneous deductions
Number of
exemptions
Amount
Number ot
returns
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(961
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
Total
960,651
•2.513
14.695
40.159
39.754
3,704,175
•6,164
37,235
70,049
110,543
8,131,762
77.646
187.395
315.095
505.279
18.902,816
76,237
247,072
575,193
704,711
1,244,322
13.752
28.868
56.503
88.177
1.920.500
19.908
29.178
87.340
153.454
97,769,183
429.680
1.383.858
3.036.344
4.877,654
184,063,605
784.467
2.557.088
5.592.672
9.094.327
34,201.583
22.263
370.562
1.177.335
2.067.863
,234,720.070
Under $5,000
$5,000 under $10,000
$10,000 under $15.000
$15,000 under $20,000
25.123
773.397
5.748.514
16.920.889
$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
54.919
107.056
82.140
90.681
69.894
114,482
276.242
220.357
201.278
241.328
718.811
782.935
940.864
823.733
746.440
1,145.366
1.277.364
1.528.189
1.380.519
1.276.116
111.528
117.034
126.816
1 1 1 .642
125.247
129.945
103.550
150.131
93.962
113.531
6,760,503
8,347,381
9,840.344
10.183.829
10.163.018
12.675.431
15.720.220
18.536.551
19.210.568
19.151.206
2.801.362
3.280.304
3.615.739
3.540.601
3.396.214
34.020.419
52.717.923
71.916.949
85.077.454
95.137.281
$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
71.390
67,492
49.720
115,470
74.867
236.601
255.049
211.133
624.096
465.738
618.548
480.774
371.906
744.423
428.565
1.279.945
1.130.124
954.433
2.148.872
1.698.155
97.075
75.364
52.426
106.102
64.166
123.859
74.734
70.082
153.165
127.291
8.568.231
7.029.133
5.261.730
9.914.135
5.976.465
16.141.317
13.284.416
9.961,011
18.751.185
1 1 .290.795
2.779.435
2.279.997
1.706.653
3.251.092
1 .947.286
88.683.487
82,582.995
68.662.626
154.530.109
121.045.558
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1 ,000,000 or more
68.179
10.326
1.103
303
527.057
91 .664
12.071
3.089
304.163
71.627
9.744
3.814
1.958.898
821.829
308.428
391.365
53,075
12,561
2,540
1,446
226.598
126.371
26.894
110.506
4.401.833
1 .275.079
219.845
100.121
8.295.603
2.412.366
415.174
189.207
1.438.552
418.471
73.482
34.372
145.485.077
98.046.622
41,901,188
71,444,459
924,310
36.341
3.593.583
110.592
7.762.186
369.576
18.074.541
828.275
1,169,109
75,213
1.666.518
253.983
93.380.328
4.388.855
175.932.854
8,130.751
33,888,547
313,036
1,233,273.841
Total nontaxable returns
1 ,446.229
Income tax before credits
Total tax credits
Income tax after credits
Alternative minimum tax
Total income tax
Size of adiusled gross income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
r:".urns
Amount
(106)
(107)
(108)
(109)
(110)
(111)
(112)
(113)
(114)
(115)
Total
34,174.378
20.437
358.689
1.164.581
2.068.209
274,876,115
9.198
98.448
752.120
2.335.722
5,512,171
•430
59.929
278.610
219.685
3.372,261
■33
10.826
63.226
62.438
33,893.563
20,437
304,117
1,054,407
2,036,060
271,503,854
9.165
87.622
688.894
2.273.284
126,188
•6
• 1 .462
•576
•952
1,502.688
•817
•24.418
• 1 .539
•3.131
33,913,680
20,443
305.579
1.054.980
2.036.581
273,006,542
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
9.982
112.041
690.433
2.276.415
$20,000 under $25.000
$25 000 under $30 000
2.801.756
3.279.399
3.614.834
3.540.936
3.396.214
4.886.299
8.017.442
11.295.269
13.556.537
15.719.103
316,315
446,252
527,316
553.792
595.573
132.263
166.909
215.365
215.912
247.907
2,768.174
3.262.831
3.602.161
3.538.203
3.387.830
4.754.036
7.850.533
11.079.904
13.340.625
15.471.196
•3.692
4.329
2.318
4.277
1.662
•7.872
18.123
13.568
22.730
10.286
2.771.078
3.263.482
3.602.257
3.539.100
3.388.670
4.761.909
7.868.656
$30,000 under $35.000
$35,000 under $40.000
$40,000 under $45,000
11.093.472
13.363.355
15.481.481
$45,000 under $50,000
$50 000 under $55 000
2.779.434
2.279.997
1 .706.653
3.261.092
1.947.283
15.407.617
15.244.052
13.322.410
32.806.786
29.245.085
499.879
416.775
325.730
566.509
335.885
204,437
184,855
151,783
289,191
235,467
2.776.237
2.278.625
1.705.621
3.248.570
1 .946.798
16.203.180
15.059.197
13.170.627
32.517.595
29.009.619
4.782
2.397
4.728
12.609
16.758
20.536
15.942
23.627
51 .958
91.328
2.778.683
2.279.231
1.706.253
3.249.895
1.948.530
15.223.716
15.075.139
$55,000 under $60,000
$60,000 under $75,000
$75,000 under $100,000 .
13.194.254
32.569.553
29.100.947
$100,000 under $200,000
$200,000 under 1500.000
$500,000 under $1.000.000
1.438.551
418,460
73,480
34,373
33,895,608
278,770
41.239.838
32.118.086
14.444.416
24.377.687
274.679.604
196.511
250.951
65.277
21,173
12,090
5,233,401
278,770
400,242
312.596
145.494
333.317
3.175.750
196.511
1.437.471
418.212
73.455
34.364
33.893.563
40.839.595
31 .805.489
14.298.922
24.044.370
271,503.854
35.839
23.127
4.355
2.319
126.188
334.299
425.724
174.741
262.048
1.502.688
1 .440.790
419.786
73.821
34.521
33.913.680
41,173.894
32,231,214
14,473,664
24,306,418
Total taxable returns
273,006,542
Total nontaxable returns
—
■ Eslimate should be used with caution because ot the small number of sample relutns on which il is based.
NOTE Detail may not add lo lolal because ot rounding.
52
Individual Returns/1987
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Individual Retums/1987
53
Table 2.3— All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income
{All figures are estimates based on samples— money amounts are in thousands of dollars)
Exemptions for dependents
Numtwr of
returns
Numtjer of
exemptions
Number of
exemptions
for taxpayers
Total
Size of adjusted gross income
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
(1)
(2)
(31
(4)
(51
(61
(71
(81
Total
106,996,270
17.816,271
15,697,441
13,826,437
11,409.683
9.055.809
7.494.827
6.349.337
5.255.307
4.471.987
3.390.914
2.658,467
1,922,436
3,529,544
2,064,189
1,513,654
429,671
75,352
34,944
86.723.796
20.272.474
217,495,163
15.854.337
23.655.880
25.233.922
23.057.940
20.090.738
18.322.346
16.698.203
14.688.767
12.972.798
10.149.265
7.992.428
5.799.888
10.563.236
6.246.056
4.551.594
1 .294.383
222.542
100.841
177.740.619
39.754.544
145,621,525
12.026.353
17.455.032
17.854,636
15.669.249
13.362.445
11.868.620
10.586.878
9.247.917
8.147.709
6.291.242
4.984.960
3.649.887
6.714.041
3.919.902
2.839.388
799.056
139.984
64.226
121.425.503
24.196.022
38,516,212
2.302.195
3.594.566
4.075.774
3.954.977
3.601.690
3.394.284
3.156.317
2.863.861
2.508.853
1 .974.367
1.566.400
1.145.452
2.034.137
1.207.205
845.712
234.234
38.965
17.223
30.363.318
8.152.894
71,873,638
3,827,984
6,200,848
7.379.286
7.388.691
6.728.293
6.453.726
6.111,325
5,440,850
4.825.089
3.858.023
3.007.468
2.150.001
3.849.194
2.326.154
1.712.206
495.327
82.558
36.615
56.315.116
15.558.522
1,349,953,779
-13.570.913
27.301.096
50.850.853
69.117.461
80.885.710
93.291.620
102.322.710
107.325.476
106.386.893
93.585.610
82.070.944
65.722.509
135.337.868
102.417.762
112.143.932
67.518.658
26.364.812
40.880.777
1.301.253.099
48.700.680
30,363,318
11,814
251,333
2,041.911
3.681.522
3.488.262
3.360.956
3.130.353
2.853.563
2.499.752
1.967.890
1 .563.904
1.141,521
2.030.527
1 .205.682
844.380
233.881
38.901
17.166
30.363.318
168,833,213
Under $5 000
76,861
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $35,000
$35,000 under $40,000
$40,000 under $45,000
$45,000 under $50,000
$50,000 under $55,000
$55,000 under $60,000
$60,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1 ,000,000
Total taxable returns ,
Total nontaxable returns
66,018
882.827
3.380.666
5.208.893
7.102.843
8.450.959
9.645.685
10.254.950
9.838.296
9.482.367
8.204.682
18,818.345
16,982.063
23.118.980
17.801.338
7.692.037
1 1 .825.402
168.833.213
Exemptions for dependents— Continued
Exemptions for children at tiome
Exemptions for ctiildren away from tiome
Size of adjusted gross income
Number of
returns
Numtjer 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 ol
returns
Amount
(9)
(101
(111
(12)
(13)
(14)
(15)
(161
(171
(18)
Total
35,984,784
2.178.131
3.246.666
3.731.722
3.564.781
3.347.476
3.168.013
2.968.887
2.727.398
2,408,489
1,885,106
1 ,495.688
1.096.361
1 .954.968
1.136.100
801 .527
220.836
36.588
16.047
28.227.997
7.756,787
65,868,325
3.623.457
5.440.324
6.521.145
6.557.039
6.138.740
5.904.958
5.637.349
5.099,596
4,552,902
3.515.964
2.826.888
2.010.978
3.640.328
2.142.232
1.587.910
459.254
75.744
33.517
51.512.546
14.355.779
1,272,981,821
-12.885.025
24,577.883
46.597.394
62.316.950
75.194.400
87.044.615
96.280.462
102.226.350
102.130.046
89.333.397
78.360.493
62.906,065
129,973,097
96,359,936
106,075,002
63,661,159
24,765,165
38,064.432
1.226.177,668
46,804,153
28,227,997
9.716
120,382
1,735.118
3.306.653
3.235.671
3.136.068
2.943.787
2.717.619
2.399.388
1 .878.629
1 .493.290
1.092.430
1.951.442
1.134.577
800.199
220.507
36.527
15.994
28.227.997
158,254,198
69.336
41.245
713.670
2.932.304
4.723.536
6.485.104
7.819.052
9.070.136
9.732.736
9.266.902
8.961.608
7.795.061
17.968.263
15.896.393
21.772.208
16.756.822
7.233.008
11.016.814
158.254.198
1,088,899
18.377
71 .095
88.200
117.652
110.807
123.625
104.335
78.956
73.259
61.146
48.835
38.295
69.243
46.420
28.552
8.155
1.268
669
1.010.498
78.401
1,592,326
22.306
106.645
135.478
180.127
1 75.525
187.493
141.128
113.960
96.214
91,837
62,114
60,605
94,527
66,703
42,038
12,472
2,062
1,092
1,451,136
141,190
43,755,364
-410,171
566.112
1.114.344
2.032.910
2.510.384
3,383,740
3.380,508
2.968.271
3.100.650
2.887.816
2.559.379
2.197.410
4.656.149
3.921 .429
3.957.544
2.343.560
860.804
1.724.524
43.474,950
280,414
1,010,498
123
29.203
76.379
115.056
108.749
122.242
104.335
78.915
73.019
61.146
48.835
38.295
69.159
46.420
28.549
8.141
1.265
667
1.010.498
6,411,774
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
4.911
8.325
48.908
142.860
207.100
323.389
340.001
321.721
366,078
367.043
341 .367
300.795
690.531
681 .609
883.672
636.334
260.240
486.890
6,411,774
Exemptions for dependents— Continued
Exemptions for parents
Exemptions lor otfier dependents
Size of adjusted gross income
Numljer of
returns
Numt)er 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
(191
(201
(211
(221
(231
(24)
(25)
(261
(27)
(281
Total
1,338,104
56,889
183.390
180.873
168.011
150,778
112,660
97,944
70,985
67,501
47,700
45,446
26,052
47,015
43,713
28.209
8,485
1,665
788
1.068.171
269.933
1,545,154
60.743
223.403
224.515
202.801
163.490
133.410
108.522
77.940
72.072
53.365
48.007
29.661
51 .090
51.185
32.154
9.971
1.915
910
1 212 704
43,336,873
-418,757
1,424,755
2,240,171
2,887,151
3.379.794
3.112.089
3.185.554
2.656.318
2.863.340
2.266.174
2.378.494
1.494.715
3.162.725
3.647.837
3.670.811
2.477.481
1.143.319
1 .764.902
41.431 947
1,068,171
1.854
49.108
129.072
150.270
145.759
111.710
94.837
70.947
67.071
47.699
44.302
26.052
46.725
43.629
28.208
8.479
1.663
786
1.068.171
5,344,463
1.466
10.313
66.457
150.420
235.479
233.769
246.331
260.827
277.819
231.185
254.421
183.288
418.856
560.687
712,428
652,701
324,776
523,241
5,344,463
1,933,217
100.907
286.819
309.079
305.957
163.675
167.684
145.691
98.373
67.428
69.059
46.575
35.727
46.721
45.156
32.621
9.332
1.696
717
1.465.614
467.603
2,867,833
121,478
430,476
498,148
448,724
250,538
227,865
224,326
149,3b-,
103.901
96.857
70.459
48.757
63.249
66.034
50.104
13.630
2.837
1.096
2.138.730
55,295,995
-334,203
2,247.321
3.848.119
5.330.565
3.665.510
4.606.187
4.671.511
3.686.151
2.867.618
3.266.136
2.447.314
2.053.489
3.114.818
3.884.851
4.525.401
2.672.007
1.132.240
1.610.960
51 ,891 ,445
1,465,614
190
56.376
205.903
277,766
162,291
165.155
145.260
97.853
67.428
69.057
46,575
35,727
46,721
45,021
32,569
9,314
1,693
715
1,465,614
6,350,979
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
4,285
8,745
87,685
260,517
238.813
354.066
385.210
345.742
279.546
344.949
290.612
267.539
421.678
654.988
939.803
702,408
315,048
449,346
6,350,979
Total nontaxable returns
332.450
1.90
4,926
729,103
3,404,550
—
NOTE Detail may not add to total because ol rounding
54
IncJividual Returns/1987
Table 2.4— All Returns: Exemptions by Type, and Number of Exemptions, by Marital Status
(All frgufes are estimates based or
samples— money
amounts are m thousands of dollars)
Numt>er of
returns
Number ot
exemptions
Number of
exemptions
tor taxpayers
Exemptions tor dependents
Total
Marital status
Number ot
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tajr
Number ot
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Number ot returns
Joint returns of husbands and
wives
Separate returns ol tiusbands and
wives
Total
Spouse filing
Spouse not filing
Returns ot tieads of tiousetiolds
Returns of surviving spouses
Returns of single persons
106,996,270
47.742.215
1.589.148
1.545.072
44.076
10.210.522
55.687
47.398.698
217.495.163
150.083.350
2.472.083
2.324.303
147.780
25.042.423
139.208
39.758.099
145.621.525
95.595.821
1 .607.338
1.519.184
88.154
10.207.201
55.687
38.155.478
38.516.212
27.536.554
505,952
480,975
24.977
9.326.583
55.687
1 ,091 ,436
71.873.638
54.487.529
864.745
805.119
59.626
14.835.222
83.521
1,602,621
1 .349.953.779
1.158.824.684
10.384,350
9,934,360
449,991
153,941.737
1 .238.382
25,564,626
30.363.318
23.843.942
416.994
398.976
18.018
5.161.679
32.556
908,147
168.833.213
151.285.335
1.426.176
1.386.047
40.130
12.413.374
146.622
3.561,706
Exemptions tor detJendents— Continued
Exemptions lor ctiildren at home
Exemptions for children away from home
Marital status
NumtDer ot
returns
Number of
exemptions
Adiusled
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
(91
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(181
Number of returns
Joint returns ot tiusbands and
wives
Separate returns of husbands and
wives
Total
Spouse filing
35,984.784
26.671.029
460.850
437.733
23.117
8.388.610
55.687
408,608
65.868.325
51.659.223
777.249
723.632
53.617
12.821.112
76.624
534.117
1.272.981.821
1.118.937.836
9.274.980
8.876.136
398.845
135.982.347
1 .238.382
7,548,275
28.227.997
23.075.132
375.543
359.385
16.158
4.446.132
32.556
298.634
158.254.198
145.246.613
1.267,088
1,231,642
35,446
10.666.996
146.622
926,878
1,088.899
485.109
21.067
21 ,067
135.969
446.754
1.592,326
692.810
35.042
35.042
198.666
665,808
43.755.364
25.599.412
708.392
708.392
3.733.342
13,714.217
1.010.498
458.613
17.412
17.412
115.960
418,513
6.411.774
3.683.393
121.661
121.661
f^elurns of heads ot households
Returns of surviving spouses
Returns of single persons
459.574
2.147.146
Exemptions for dependents— Continued
Exemptions for parents
Exemptions (or ottier dependents
Marital status
Numtwr of
returns
Number of
exemptions
Adjusted
gross income
less deficit
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
(191
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
Number of returns
Joint returns of husbands and
wives
Separate returns of husbands and
wives
Total
Spouse filing
Spouse not filing
Returns of heads of households
Returns of surviving spouses
Returns of single persons
1,338.104
659.761
12.410
12.410
570.331
■38
95.564
1.545,154
771.275
12.509
12.509
638.341
•38
122.991
43,336.873
30.452.333
353.057
353.057
10.963.308
•24.297
1.543.877
1.068.171
569.959
12.408
12.408
413.370
•38
72.396
5.344.463
4.116.433
52.355
52.355
1.017.863
•7.299
150.513
1.933.217
920.510
21.109
19.249
•1.860
811.676
•5.041
174.881
2.867.833
1.364.221
39.945
33.936
•6.009
1.177.103
•6.859
279.705
55,295.995
37.799.481
433.972
382.826
•51.146
13.532.859
•92.303
3.437.380
1,465,614
791,301
21,105
19,245
•1,860
505,614
•106
147,488
6.350.979
4.893.281
48.178
43.494
•4.684
995.448
•13.124
400,948
* Estimate should be usecJ with c^aution because ol ihe small
NOTE Detail may not acJcJ to total because of rounding
number of sample returns on which it is based
Individual Returns/1987
55
Table 3.1— Returns With Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income,
and Tax Items, Type of Tax Computation by Size of Adjusted Gross Income
(All figures are estimates based on samples— money amounts are in thousands ol dollars)
Type of tax computation by size
Number ot
Adjusted
Taxable
Income
subject
to tax
Income tax before credits,
regular computation
Tax generated
Income tax before credits
o( adjusted gross income
returns
gross income
income
Number of
returns
Amount
1
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Returns with regular tax
computation only
Total
85,918,432
5,577.141
11,509.325
2,309,632,979
16,664,910
87,121.242
1,504,454,879
4,404.424
33.205.369
1,501,956,885
4,175.815
32.419,525
85,916,142
5,575,319
11.508,857
275,843,282
470,123
4,131,825
85,918,432
5.577.141
11.509.325
275,843,601
470,170
4.131.899
85,918,432
5.577.141
11.509.325
276,340,064
Under $5.000
470,345
$5,000 under $10,000
4,138.745
$10,000 under $15,000
12.880.977
160.674.992
78.204.376
77.407,986
12.880.977
10,567,761
12.880.977
10.567.789
12.880.977
10,591,144
$15,000 under $20,000
11.186.151
194.892.549
112.531.883
111.839,726
11.186,151
15,757.024
11.186.151
15.757.106
11
186.151
15.820.011
$20,000 under $25,000 .
8.966.669
201.114,024
126.012.842
125.680.672
8.966.669
18.466.239
8.966,669
18,466.235
8,966.669
18.476.704
$25,000 under $30.000
7,458,270
204,537,148
133.690.306
133.482.753
7.458.270
20.722.423
7.458.270
20,722.443
7.458.270
20.760,939
$30,000 under $40,000
11,345,720
393,327,243
263.987.998
263.831 .629
11.345.720
42.045.546
11,345.720
42,045,573
11.345.720
42.078.378
$40,000 under $50,000
7,635,375
340,238,964
234.966.726
234.925.238
7.635.375
40.084,326
7,635,375
40,084,311
7.635.375
40.164,804
$60,000 under $75,000
7,063,782
417,468,269
295.274.657
295.308.816
7.063.782
58.537,896
7,063,782
58,537.918
7.063.782
58,685,457
$75,000 under $100,000
1,337,121
112,956,488
81.288.228
81,343,955
1,337.121
19.631.476
1,337,121
19.631.466
1.337.121
19,655,163
$100,000 under $200,000
756,830
98,922,527
73.733.051
73,876,582
756.830
21 ,297.208
756,830
21.297.239
756.830
21,343,882
$200,000 under $500,000
169,461
48,255,066
38.909.819
39,032,371
169.461
13,408,664
169,461
13.408.678
169.461
13.418.134
$500,000 under $1,000,000
23,212
15.412,522
13.057.967
13,151,083
23.212
4,841,948
23,212
4.841 ,950
23,212
4.850,627
$1,000,000 or more
8,398
18.047.035
15.187.233
15.480,735
8.398
5,880,822
8,398
5,880,823
8.398
5.885,732
Returns with 28%
capital gains tax
Total
3,238,231
419,868,040
340,504,541
245,730,941
3,238,231
104,303,623
3,238,231
95,798,392
3,238,231
95,999,259
Under $5.000
_
_
_
_
_
$5,000 under $10,000
_
_
_
_
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
$15,000 under $20,000
—
—
—
—
—
—
—
—
—
—
$20,000 under $25,000
—
—
—
—
—
—
—
—
—
—
$25,000 under $30,000
•5,534
•157.072
•137.104
•100,538
•5.534
•27,933
•5,534
•27,514
•5.534
•27.514
$30,000 under $40,000
215,657
7.712,781
6,425.492
5.516.784
215.657
1,364,758
215,657
1.341,565
215.657
1.341.565
$40,000 under $50,000
203,642
9,101,145
7.392,061
6,225,490
203.642
1,736,316
203.642
1.682.734
203.642
1,682.734
$50,000 under $75,000
1,018,970
64.910.044
51 ,933.827
44.762.014
1.018.970
11,914.992
1.018.970
11.580.510
1,018.970
1 1 .629.938
$75,000 under $100,000
717,804
61.691.170
47.992,336
40.426.065
717.804
12.144.714
717.804
11.676.621
717.804
11,729.406
$100,000 under $200,000
742,333
100.061.303
79,243,834
59,999.263
742,333
23.549,705
742.333
21.939.796
742.333
21.968.335
$200,000 under $500.000
256,816
74.867.348
61,389,451
42.432.891
256,816
21.194.662
256.816
19.313.321
256.816
19.351.155
$500,000 under $1 .000.000
51,270
34.928.171
29,527,779
18,747.050
51,270
10.879,569
51.270
9.769.004
51.270
9.784.772
$1,000,000 or more
26,205
66.439.006
56,462,658
27,520.846
26,205
21.490.974
26,205
18.467.325
26.205
18.483.840
Totaf credits
fncome tax after credits
Alternative minimum tax
Total income lax
Type ot tax computation by size
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
As a percent of
Average
income tax
(dollars)
of adjusted gross income
Income
subject to
Adjusted
gross
tax
income
(11)
(12)
(131
(14)
(151
(16)
(17)
(18)
(19)
(20)
(21)
Returns with regular tax
computation only
Total
12,407,292
5,325,204
82,899,697
27
1,014,860
68,987
528,377
82,902,333
271,543,237
18.1
11.8
3,160
Under $5,000
42,200
2.061
5,544,931
468.284
5.544.931
468,284
11 2
28
84
$5,000 under $10,000
1,445,313
270.067
10.183.258
3.868.678
•454
•401
10.183.712
3.869.080
11 9
44
336
$10,000 under $15,000
3,082,369
923,411
11,511,640
9.667.732
•4
•27
11.511.640
9.667.759
125
60
751
$15,000 under $20,000
1.267.481
500,165
1 1 ,048.046
5.319,846
•861
•1,214
11.048.476
15.321.060
137
79
1.370
$20,000 under $25,000
975.690
479,091
8.896,378
7,997,613
•2.607
•6,760
8,896.378
18,004,373
143
90
2.008
$25,000 under $30,000
979.444
417,265
7,430,998
'0,343.674
■3.679
•12,551
7,430,999
20,356,225
153
10 0
2.729
$30,000 under $40,000
1 .656.349
740,082
11,312,139
1.338.296
6.691
27,773
11,312,190
41,366,069
157
105
3.646
$40,000 under $50,000
1 .286.926
585,583
7,621,478
i9.579.221
3.124
16,828
7,621,630
39,596,049
169
116
5.186
$50,000 under $75,000
1 .279.604
621,901
7,058,415
)8.063.556
14.490
49.885
7,059,019
58,113.442
197
139
8.227
$75,000 under $100,000
235,934
178,968
1,336,250
9.476.195
12.273
67.509
1,336,401
19.543.704
24 0
17 3
14.616
$100,000 under $200,000
118,121
278.142
755,392
>1. 065.740
17.241
144.631
756.012
21.210.371
28 7
214
28.025
$200,000 under $500,000
29,382
162.284
169,195
3.255.850
6.487
130.626
169.360
13.386.476
34 3
277
78.994
$500,000 under $1,000,000
5,810
63.602
23,188
4.787.025
769
28,351
23.195
4.815.377
36 6
31 2
207.452
$1,000,000 or more
2,669
102.583
8,389
5.783.149
307
41.822
8.390
5.824.970
376
323
693.614
Returns with 28%
capital gains tax
Total
468,759
970,035
3,237,734
9
5,029.224
39,360
642,151
3,238.123
95,671 ,375
38.9
22.8
29,544
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
—
—
•5,534
•27.514
—
—
•5.534
•27.514
•27,4
•17.5
•4.972
$30,000 under $40,000
6.939
1.612
215,657
1 ,339.953
_
—
215.657
1 .339.953
24,3
17 4
6.213
$40,000 under $50,000
10.299
3,893
203,642
1,678,841
•240
•971
203.642
1.679.812
270
18.5
8,249
$50,000 under $75,000
114.431
75,510
1.018.919
1 ,554.428
•1,922
• 1 1 .226
1.018.970
11.565.654
25 8
178
11.350
$75,000 under $100,000
117.472
117,854
717.564
1.611.552
1,820
8,132
717.716
11.619.684
287
188
16.188
$100,000 under $200,000
138,221
235,344
742,170
?1. 732.991
15,417
137,100
742,330
21.870.091
36,5
21 9
29.461
$200,000 under $500,000
56.661
180,736
256,786
9.170.419
15,020
219,558
256,802
19.389.977
45,7
259
75,501
$500,000 under $1 ,000.000
15,266
87,904
51 ,263
9.696.867
3,102
97,388
51.269
9.794.256
522
28.0
191.033
$1 .000.000 or more
9,470
267,181
26.199
8.216.659
1,839
167,776
26.203
18.384.435
66 8
277
701,562
' Estimate should be used with caution because ol the small number ol sample returns on which il is based
NOTE Detail may not add to total because ol rounding
56
Individual Returns/1987
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 tn ttiousands of dollars)
Total income tax as a percent ot adjusted gross income
Size or adtusted gross income
Total
Under 5 percent
5 under 7 percent
Number of
Adjusted gross
Totaf
Number of
Adjusted gross
Total
Numtjer of
Adjusted gross
Total
returns
income less deficit
income tax
returns
income less deficit
income tax
returns
income less deficit
income tax
(t)
(21
(3)
C)
(5)
(6)
(7)
18)
(91
All returns
Total
86.723.796
5.966.969
2.700.778.243
14 196.025
369.202.757
799.621
17.276,174
4,638,844
188.915,350
13,723,144
5.497.312
278,703
10,491.174
604 845
188.616.412
1 919 565
11.535,320
107 113
Under $5,000
$5,000 under $10,000
10,236.957
76.639.907
3.986.029
5,057,910
34,653,770
985,807
3.029.444
24,200,117
1.473.751
$10,000 under $15,000
11,532.654
144.772,419
9.736.169
3,471,357
43,765,436
1.094,599
1,345,555
16,883,683
1 020.498
$15,000 under $20,000
1 1 ,053.892
192.621.135
15,337,745
2,128.508
36,365.866
1,140,057
1,981,078
34,742,268
2.089.773
$20,000 under $25,000
8.900.581
199.623.902
18.014,147
914.158
20.229,432
648,016
1,188,460
26,506,708
1.625.578
$25,000 under $30,000
7.440.040
204.048.673
20,395.356
449.340
12,193,575
410.934
828,070
22,586 695
1.389.916
$30,000 under $40,000
11,546,242
400.536.352
42,809.755
363.584
12,295,195
432.271
935,599
32,039,225
1,976.073
$40,000 under $50,000
7,839,002
349.348.086
41,345.871
145.274
6,398,344
228.585
381,957
16,971,629
1.062.167
$50,000 under $75,000
8,096,798
483,204.608
69.872.423
72.088
4,310,396
143.479
173,787
9.908.321
617.361
$75,000 under $100,000
2,061,641
175,234,447
31.277.153
20,356
1,719,868
53.765
1 1 ,689
977.527
59.180
$100,000 under $200,000
1,509.910
200,486,828
43.415.426
12.214
1,658,272
44 084
9,469
1 .255.204
76.041
$200,000 or more
539.110
260,065,861
72.213.051
2,541
1,602,064
37,011
1,221
625.470
37,869
Joint returns
Total
41.410.472
13.662
1.883.276.332
-2.537.077
264.625,833
131.732
6.115,523
113,748,570
3.413.239
4.983.648
130.003,565
7,964,068
Under $5,000
$5,000 under $10,000
416.364
3.693.207
102.791
••405.808
••3.617.160
••51,032
•1.818
•14,050
•867
$10,000 under $15,000
2.821.106
36.103.106
1.107.129
2.383.112
30.072.828
736,585
422.429
5,822,215
342,873
$15,000 under $20,000
4.033.690
70.658.836
3.776.843
1 ,636.929
27.976.185
889,314
1.468,135
25,863,787
1 549,550
$20,000 under $25,000
4.206.791
94.754.579
6.649.505
739.422
16.411.192
529,268
980,981
21,881,063
1,337,321
$25,000 under $30,000
4.333.744
119.051.070
9.679.964
397.335
10.794.196
370,672
714,852
19,479,109
1 198,920
$30,000 under $40,000
8.193.252
286.105.885
26.178.412
••456.465
••11.716.041
••589,109
849.910
29,140,870
1 799,623
$40,000 under $50,000
6.543.733
292.044.410
31.712.334
••
360,799
16,033,825
1 005,143
$50,000 under $75,000
7,215,386
431.124.165
59.765.016
65.119
3.878.235
130,126
166,153
9,468,182
589,952
$75,000 under $100,000
1,850.173
157,253.222
27.294,913
••29.173
• •2.959,397
••84,761
10,181
852,665
52,700
$100,000 under $200,000
1.320.671
175.171.118
37,253.085
••
••
7,502
978,231
58,613
$200,000 or more
462.000
219.853.812
60.974,108
2.160
1 ,323,336
32,373
888
469,570
28506
Nonjoint returns
Total
45.313.324
5.953.307
817.501,911
16.733.102
104,576,924
667,889
11,160.651
75,166,780
2.084.073
5.507.526
604,845
58.612.847
1,919,565
3,571,252
107,113
Under $5,000
$5,000 under $10,000
9.820.593
72.946.700
3,883.238
••9.290,946
••44,759,754
••1,213,478
3,027,626
24,186,067
1,472,884
$10,000 under $15,000
8.711.548
108.669.312
8.629.039
1 .088,245
13,692,608
358,015
923,126
1 1 .061 .468
677,625
$15,000 under $20,000
7,020.202
121.962.299
1 1 .560.903
491.579
8,389,681
250,743
512,943
8.878.481
540,223
$20,000 under $25,000
4.693.790
104.869.323
1 1 .364.642
174.736
3,818,239
118,749
207,479
4.625.646
288,258
$25,000 under $30,000
3.106.296
84.997.602
10.715.392
52.005
1,399,378
40,261
113,218
3.107.586
190,995
$30,000 under $40,000
3.352.990
114.430.467
16.631.343
• •52,393
••1,977,499
••71,748
85.689
2.898.356
176,450
$40,000 under $50,000
1 .295.269
57.303.677
9.633.537
••
••
21.158
937,804
57,025
$50,000 under $75,000
881.412
52.080.443
10.107,407
6,969
432,161
13,353
7.634
440,139
27,409
$75,000 under $100,000
211.468
17.981.225
3,982,250
••3.397
••418,743
••13.087
•1.508
•124,861
•6,480
$100,000 under $200,000
189.339
25.315.710
6.162,341
1.967
276,973
17,428
$200,000 or more
77.110
40.212.049
11.238,943
381
278,718
4.638
333
155 899
9 363
Tota
income tax as a p
ercenr of adjusted gro
s income— Contin
jed
Size of adjusted gross income
7 under 10 percent
10 under 12 percent
12 under 15 percent
Number of
Adjusted gross
Total
Number of
Adjusted gross
Total
Number of
Adjusted gross
Total
returns
income less deficit
income tax
returns
income less deficit
income tax
returns
income less deficit
income tax
(101
(11)
(12)
(131
(141
(151
116)
1171
(18)
Alt returns
Total
24.600.903
338.566
592.443.934
732.561
51,187,395
60.925
14.130.875
140,878
415,486.025
427,353
45,318.254
46.849
9.391.112
64,074
401.660.898
125,028
54,133,773
16,305
Under $5,000
$5,000 under $10,000
1.929.160
16.117.713
1.257.520
108,155
927,993
96.899
71,780
483,045
61,301
$10,000 under $15,000
6.116.454
76.152.788
6.720.697
550,564
7,363,144
774.868
30.915
382,417
51,202
$15,000 under $20,000
2.598.583
45.788.128
3.871.420
4,173,158
72,659,978
7.789.181
149.444
2,645,891
339.414
$20,000 under $25,000
3.431.666
77.500.562
6.613.525
1,831.601
39.617.013
4.419.861
1.466,962
34,203,295
4.448.878
$25,000 under $30,000
2.804,457
77.173.880
6.638.935
1.394,681
38.359.583
4.069.730
1,221,717
32,723,730
4.547.060
$30,000 under $40,000
4,333,588
150.082.858
13.069.598
3,049.244
106.247.232
11.504.883
1,113,439
39.650.759
5.251.945
$40,000 under $50,000
2,181,288
95.738.463
8.313.642
1.664.523
74,355.462
8.215.727
2.321.104
104,295.298
13.983.950
$50,000 under $75,000
786,141
44,695.451
3.903.893
1,103.664
63,895.496
7.106.866
2.600.968
152.542.079
20.688.774
$75,000 under $100,000
63,763
5,352.489
463.814
88.118
7,218.139
799.654
267.535
22,268.179
3.059.026
$100,000 under $200,000
14,939
1,932.108
171.090
23.331
2.895.265
324.894
76.482
9.206.478
1.257.862
$200,000 or more
2.298
1.176.933
102.335
2.958
1.519,367
168.844
6.692
3.134.699
428.055
Joint returns
Total
12.619.323
417.966.671
36,001.360
6.351,972
262.347.106
28.645.969
5.333.897
289.018,193
3;.,950,166
Under $5,000
$5,000 under $10,000
—
_
_
•1.822
•11.347
•1,219
••3.636
• •24,267
••3.345
$10,000 under $15,000
•9.093
•121.786
■9.679
•1.822
•25.845
•2,826
•3.640
•48,392
•6.742
$15,000 under $20,000
916.849
16.601.212
1.296,389
•5.455
•98.573
•11,019
_
_
$20,000 under $25,000
2.465.865
55.983.861
4.729.653
18.696
437.543
48,061
•1.824
•40,854
•5.154
$25,000 under $30,000
2.313.743
63.792.342
5.464.011
890.986
24.520.705
2,553,993
13.260
370,587
47.541
$30,000 under $40,000
3.965.434
137.817.582
12.005.836
2.658.720
93.149.619
10,052,810
373.220
14.253.919
1.815.007
$40,000 under $50,000
2.112.637
92.746.195
8.051.308
1 .586.803
70.927.393
7.836.370
2,083.674
93.850.340
12.558.902
$50,000 under $75,000
759.947
43.221.126
3.776.844
1.080.513
62.555.715
6.957.664
2.520.207
147.871.672
20.046.106
$75,000 under $100,000
60 886
5.121.568
443.087
83.221
6.835.007
757.011
257.911
21.474.167
2.950.525
$100,000 under $200,000
13 408
1.708,079
151.962
21.727
2.698.835
303.943
70.770
8.521.513
1.166.261
1.461
852,921
72,591
2,207
1 .086.524
121.052
5.755
2,562,481
350.585
Nonjoint returns
11.981.580
174.477.263
15.186.035
7.778.903
153.138.920
16.672.285
4.057.215
112,642,705
15,183,606
Under $5,000
338.566
732,561
60,925
140,878
427.353
46,849
• ■
■ •
$5,000 under $10,000
1.929.160
16.117.713
1 ,257,520
106,333
916.645
95,680
••132,218
• •583.806
••74.261
$10,000 under $15,000
6.107.361
76.031 .002
6.711,018
548.742
7.337,299
772.042
27.275
334,025
44,460
$15,000 under $20,000
1.681.734
29.186.916
2.575.032
4,167.703
72,561,405
7.778.161
149.444
2,645,891
339,414
$20,000 under $25,000
965.801
21.516.701
1.883.872
1.812.905
39,179,470
4.371.800
1.465.138
34,162,441
4,443,724
$25,000 under $30,000
490.714
13.381.538
1.174.925
503.695
13.838.878
1.515,737
1.208.457
32.353.143
4.499.520
$30,000 under $40,000
368.154
12.265.276
1.063.762
390.524
13.097.612
1,452,073
740,219
25.396.840
3.436.938
$40,000 under $50,000
68.651
2.992.268
262.333
77,720
3,428,070
379,357
237,430
10.444.958
1 .425.048
$50,000 under $75,000
26.194
1.474,326
127.050
23.151
1,339,781
149,201
80,761
4.670.407
642.668
$75,000 under $100,000
•2.877
•230,920
•20.727
4,897
383,133
42,643
9.624
794.011
108,501
$100,000 under $200,000
1.531
224,029
19.128
1,604
196,430
20.951
5.712
684,965
91,602
$200,000 or more .
837
324,012
29.744
751
432,844
47.792
937
572.217
77,470
Fooinoie(s) ai end of table
Individual Returns/1987
57
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
(AH figures are estimates based on samples— money amounts are in thousands of dollars)
Tola
income tax as a percent of adjusted gross income— Continued
Size of adjusted gro
s income
15 under 17 percent
17under25percenl
25 under 30 percent
Numtjer of
returns
Adiusled 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
All return
Total .
(191
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
4 085 551
210,253,923
46.970
•22.029
•207.806
1.401.714
20.053.166
25.941.895
19.679.406
95.574.533
31.310.861
12.425.960
3.589.583
147,964,512
•35.687
413.948
12.076.709
90.211.462
30.366.444
11.947.446
2.912.815
62,289,41 1
46.970
■22.029
•207.806
1.401.714
20.017.479
25,527.947
7.602.697
5.363.070
944.417
478.514
676.768
33,560,480
7.632
■3.529
•32,283
220.301
3.135.298
4.198.678
3,100.602
15.268.149
5.018.141
2.000.010
575.858
23,607,061
•5.947
64.883
1.875.199
14.402.934
4.867.383
1.922.910
467.805
9,953,418
7.632
•3.529
•32.283
220.301
3.129.351
4.133.795
1.225,402
865,215
150,759
77,100
108,052
5,791,678
94.984
•9.092
•2,249
•4.847
•5,019
32.028
957.983
708.896
1.709.395
1.172.684
956.085
138.416
3,191,296
■1.819
•4.417
•433
•3.006
14,373
1,117.645
1.048.557
879,799
121,247
2,600,382
93,165
•9,092
■2,249
•430
•5.019
31.595
954.977
694.523
591.750
124.127
76.286
17.169
456,179,177
258.249
•49.472
•28.093
•89.078
•114.031
899.055
34.039.558
31.488,941
108,034,795
100,781.426
123.784.184
56.612.294
326,300,665
•7.905
•82.144
•12.640
•111.315
653.148
73.189.173
90.240.869
113.842.153
48.161.318
129,878,513
250.344
•49.472
•28.093
•6,934
■114,031
886,415
33,928,244
30,835,793
34,845,622
10,540,557
9,942,032
8,450,975
93,130,638
55.206
•11.349
•5.991
•17.719
•20.771
161.741
6.297.944
6.317.807
20.910.408
20,227,575
26,535,233
12,568,896
66,666,325
•1,624
•16,381
•3,103
•21,549
122,710
13,560,326
17,921,820
24,321,003
10,697,808
26,464,314
53,582
•11,349
•5,991
•1,339
■20,771
158,638
6,276,395
6,195,096
7,350,082
2,305,755
2,214,230
1,871,087
675,405
29.099
■13.587
•1,819
•1.819
•1.819
•4.629
•6.117
54.212
53.877
281.927
226.500
414,031
•240
•1.496
•3.163
2.590
207.721
198.821
261,374
29.099
•13,587
•1.819
•1.819
•1,819
•4,389
•4.621
51,049
51,287
74,206
27,679
148,100,640
98,847
•94,057
•18.510
•28.755
•39.798
•160.181
•279.308
3.585.914
4.652.017
42.193.594
96.949.659
116,127,182
•8.896
•64.804
•202.852
231.491
32.079.447
83.539.692
31,973,458
98.847
•94,057
•18,510
•28,755
•39,798
•151,285
•214,504
3,383,062
4,420,527
10,114,147
13,409.966
40,301,312
27.014
•25.900
•4.720
•7.638
• 1 0 783
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20 000 under $25 000
25,459
•1,818
•10.910
60 423
$25 000 under $30 000
707 526
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,00
785,903
426,832
1,585.745
372.410
3 100.710
7.815
•44.024
•74.266
943.810
1.252.696
1 1 .299.660
26.610.801
Joint retu
Total
rns
2,226,992
31,648,528
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
■1.383
11.158
•2.258
$40,000 under $50,000
254.730
■18.981
$50,000 under $75,000
1 .494.079
■55,818
$75,000 under $100,000
$100,000 under $200.00
$200,000 or more
Nonjoint re
Total
361.618
3 97.421
6.603
urns
1 ,858,559
59,880
8,562,058
22,949,534
8,652,783
Under $5,000
$5,000 under $10,000
25.459
27,014
•25,900
$10 000 under $15 000
. . "1818
■4,720
$15,000 under $20 000
•10910
"7,638
$20,000 under $25 000
60 423
■10,783
$25,000 under $30 000
706 143
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,00
$200,000 or more
774.745
172.102
91.666
10.792
D 3.289
1.212
•41,765
•55,285
887,993
1,192,816
2,737,602
3,661,267
Tota
income tax as a p
ercent of adjusted gro
ss income— Continu
ed
Size of adjusted gro
ss income
30 under 50 percent
50 under 100 percent
too percent or more
Nuinber 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
All return
Total
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
245 811
101,252,339
•43.915
■93.407
•144.243
■•35.363
•15.532
•43,742
•136,522
482,942
871,913
4.948.822
94.435,938
81,495,440
•14.878
■■187,382
353,529
432,755
1,886,643
78,620,253
19,756,899
•43,915
■78,529
•144.243
••43.777
•129.413
439.159
3.062.180
15.815.684
33,661,163
•13,566
•31,377
•51,621
■•12,390
•6,743
•13,769
•45,560
184,111
295,185
1.578.119
31.428,720
27,028,851
•5,430
■•62,984
142.063
157.159
604.449
26.056.766
6,632,312
•13.566
■25.948
■51,621
■■15.479
•42.048
138.026
973.670
5.371.954
15,867
■1.819
•83
•1.007
■3.636
■470
■1.623
•1.002
•101
•2.929
949
1.364
884
11,177
•1.819
■83
■ 1 .004
■1.623
■1.002
■3
■2.890
709
1.358
686
4,690
•3
•3.636
■470
•98
•39
•240
•6
198
1,004,710
•8.644
•646
• 1 1 .993
•56.353
• 1 1 .284
•42.248
•33.866
•4.486
•171.648
80.511
176.282
406.750
815,304
■8.644
•646
■ 1 1 .957
■42.248
■33.866
•127
•169.365
60.582
175.240
312.629
189,406
•35
•56.353
•11.284
■4.358
•2.284
•19.930
•1.042
94.121
610,730
■7,320
■472
•8,051
•35,976
■6,385
•33,327
•18,515
■2,909
•98,795
45.431
115.090
238,460
493,756
•7,320
•472
■8.032
•33.327
•18.515
•68
■96.945
32.433
114.504
182.142
116,974
■19
•35.976
■6.385
•2.841
•1.850
•12.999
•586
56.318
19,246
15,666
•3,197
•6
••92
•44
•48
5
57
17
86
28
11,771
8,205
•3,197
•6
••184
•54
•■100
25
7,475
7,461
•■5
3
••3
3
-3,135,165
-3.188.251
•19.689
•83
••1.715
•1.208
•1.841
227
3.032
1.517
10.657
13.115
-2,510,876
-2.562.455
•19.689
•83
••4.875
•2.855
••11,807
12.270
-624,290
-625.796
••116
178
••367
844
266,381
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 $200.00
$200,000 or more
•12,735
•14,549
•10,910
••1,820
•554
■1.223
■2.905
7.812
10.243
0 33.303
149 757
178,988
•41,654
•393
••1,944
•1,672
•2,055
657
6,777
2,696
13,343
16,203
Joint retu
Total
ms
150,842
206,508
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
•1.819
••5.168
121,560
•41,654
•393
■■6,181
$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 $200,00
$200,000 or more
Nonioint re
Total
5.616
5,071
0 1 1 ,021
122,147
turns
94,969
■6.238
••15.538
14.945
59,873
Under $5,000
$5,000 under $10,000 .
-12,735
• 1 2 730
57.428
$10,000 under $15 000
'10 910
_
$15,000 under $20 000
••147
$20,000 under $25 000
$25,000 under $30 000
" • 1 334
_
$30,000 under $40,000
_
$40,000 under $50 000
..
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200.00
•2.196
5.172
0 22.282
27 610
539
••500
1.258
" Estimate should be used with caution because ot the small number of sample relurns on which it is based
Data combined to avoid disclosure of information for specific taxpayers
NOTE. Detail may not add to total because ol rounding.
58
Individual Returns/1987
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Individual Returns/1987
61
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Individual Returns/1987
C E
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17.623
62.818
133.298
160.245
276.163
363.155
447.471
416.175
337.080
268.287
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622,284
620,119
580.938
576.973
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441.775
349.973
182,281
108.152
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Nontaxable returns, total
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$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $16,000
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$9,000 unde
Individual Returns/1987
63
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CO T3 O
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Section 4
High Income Returns:
Taxable and Nontaxable*
INTRODUCTION
Each year, a small number of individual
income tax returns which report income of
$200,000 or more do not show any income tax
liability. Although such returns represent
only a tiny fraction of all Federal income tax
returns with high incomes (fewer than 1 in 500
returns), they generate a great deal of
interest. 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 through 1986 have been published
previously [4].
This Section contains the available high-
income tax return data for 1987, 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 1987 income tax returns, mainly
those with incomes of $200,000 or more under
one or more different concepts of income. Most
of the data are shown for taxable and non-
taxable returns both separately and combined.
The tables show:
• The numbers of total and high-income
returns (taxable, nontaxable, and combined)
under each of the four income concepts
(Tables 1 and 2);
• The distributions of taxable income as a
percentage of total income (Tables 3 and 4);
• The frequencies and amounts of various
sources of income, exclusions, deductions,
taxes, and tax credits, as well as the rela-
tionships among all four income concepts
used in this Section (Tables 5 and 6);
• The frequencies with which various deduct-
ions and tax credits are the most important
and second most important items in reducing
(or eliminating) income taxes (Tables 7 and
8);
• The frequencies with which various itemized
deductions and tax credits occur as certain
percentages of income (Tables 9 and 10); and
• The distributions of effective tax rates,
i.e., income tax as a percentage of income,
for all returns and for high-income returns
(Tables 11 and 12).
In addition to the data on high-income re-
turns, the tables distribute all 1987 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.
67
68
Individual Returns/1987
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 1987, the number of tax returns with
incomes of at least $200,000 ranged from 521,938
to 588,061, depending on the income concept.
These numbers represent from 0.49 percent to
0.55 percent of all tax returns filed.
As the result of the inclusion in AG I for
1987 of 100 percent of long-term capital gains,
the differences in the numbers of high-income
returns under various income concepts is
substantially less than in prior years. That
change together with the limitations on
deductions for various forms of tax-sheltered
activities makes the 1987 definition of AG I a
better measure of true economic income than it
was previously.
Nontaxable High-Income Returns
For 1987, there were 557,848 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, 472 or 0.085
percent, had no U.S. income tax liability and
364, or 0.065 percent, showed no worldwide
income tax liability. If not for the
Alternative Minimum Tax, 3,396 income tax
returns, or 0.609 percent, would have had no
U.S. income tax liability and 3,091, or 0.554
percent, would have had no worldwide income tax
liabil ity.
Of the 539,967 tax returns for 1987 with AGI
of $200,000 or more, 857 or 0.159 percent,
reported no U.S. income tax and 740, or 0.137
percent, had no worldwide tax liability. If
not for the Alternative Minimum Tax, 2,963
income tax returns, or 0.549 percent, would
have had no U.S. income tax liability and
2,647, or 0.490 percent, would have had no
worldwide income 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. , H i gh I ncome Tax Retu rns :
1974 and 1975, A Report on High Income
Taxpayers Lmpnasi zing lax Keturns with
Little or No Tax Liability, U.S. Department
of Treasury, Office of Tax Analysis, March
1977, and High Income Tax Returns: 1975 and
1976, A Report Emphasizing Nontaxable and
Nearly Nontaxable Income Tax Returns, U.S.
Department of the Treasury, Office of Tax
Analysis, August 1978.
U.S. Department of the Treasury, Internal
Revenue Service, Statistics of Income--
Individual Income lax Returns, reports tor
ly/y, 19/8, 19/9, I98U, 1981, 1982, 1985,
and 1986. (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 198/, Volume b. Number 4, pp. l-ifa.
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 Sc(y the family had an income
Individual Returns/1987
69
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 S6(y 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 1987, AGI
excludes certain types of income, such as
interest from tax-exempt State and local
Government bonds, most social security
benefits, imputed rent on owner-occupied
housing, and the value of many employee fringe
benefits. (For 1987, unlike immediately prior
years, AGI does include 100 percent of net
realized long-term capital gains.) Also, while
not strictly excluded from AGI, income from
other activities is deferred to a later year,
or indefinitely, for income tax purposes.
Depreciation deductions allowed for income tax
purposes that exceed the decrease in the
economic value of an asset often reduce AGI
below economic income early in an asset's life.
The resulting lower depreciation deductions in
later years me^y 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 all accrued, but
unrealized, capital gains [A3].
Even though some types of income are excluded,
AGI meiy overstate economic income because some
expenses incurred in the production of income
are not deductible in the computation of AGI.
Most of these expenses, however, are deductible
from AGI in calculating taxable income, but only
if the taxpayer "itemizes" deductions and then
in most cases only to the extent that the sum
of all such items exceeds 2 percent of AGI.
Expenses falling into this category include
certain expenses incurred by employees (such as
union dues, expenditures for items used
on-the-job but not reimbursed by the employer,
and employees' travel, meal and entertainment
expenses), job-related moving expenses, and
expenses attributable to a taxpe^yer'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 me^y be deducted in computing
AGI. Any additional realized losses must be
carried forward to future years.
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 taxpa^yers. As a prac-
tical matter, any broad income measure for a
large group of taxpayers 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 available,
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 1987 income
tax returns consisted of: interest received on
tax-exempt State and local Government bonds;
current-year capital losses in excess of
currently deductible amounts; peiyments to
self-employed retirement (Keogh) and Individual
Retirement Arrangement (IRA) pension savings
plans; 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
1987 tax returns, several major sources of
income for high-income taxpayers were still
omitted:
All accrued but unrealized income,
marily unrealized capital gains;
pn-
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;
70
Individual Returns/1987
Income "sheltered" from taxation--
primarily partnership income— through
deferral of the recognition of income
for tax purposes and/or the acceleration
of deduction items (although these
"sheltered" items are more limited in
1987 than previously); 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 me(y produce tax deprecia-
tion deductions exceeding economic depreciation,
especially in the early years of ownership.
Subsequently, income me^y be correspondingly
higher, but in the meantime, the taxpayer has
had the interest-free use of the deferred taxes.
Conceptual differences between income subject
to ordinary tax and income benefiting from
tax-preferred treatment may also lead to some
understatement of income. Because of tax
benefits, individuals mc^y 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
may have been understated, and tax as a percent-
age of income (i.e., the effective tax rate) m6(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 taxpa^yer borrowed funds to pur-
chase securities, net income would be under-
stated if the taxpayer deducted all interest
payments on the loan but did not include as
income any accrued gains on the securities. A
similar mismatching of income and expenses
would occur if investment expenses that should
properly be capitalized were deducted when paid.
In these instances, a more accurate measure of
income might be obtained by postponing the
deduction of the expense until such time as the
income were recognized for tax purposes.
Additional problems are created when a person
with a loan has both income-producing assets,
such as securities, and non-income-producing
assets, such as a vacation home or yacht. It is
not possible to determine what portion of the
interest expense should be attributed to taxable
income-producing assets and, therefore, ought to
be deductible against the gross receipts from
such taxable assets.
As a result of these problems, it has been
necessary to set arbitrary limits on the amount
of investment expenses which are deductible in
calculating a broader measure of income.
Investment expenses that have not been deduct-
ed in determining AGI generally appear on a
Federal individual income tax return in one of
two places. Investment interest 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]. For 1987, most of the types
of income-producing expenses included as
miscellaneous itemized deductions are only
deductible to the extent that their total
exceeds 2 percent of AGI. To determine
expenses that should be deductible in
calculating an approximation of economic
income, investment expenses have been defined
as the entire interest deduction other than the
interest paid on a home mortgage. Other
investment expenses could not be determined
since they could not be separated from the
remainder of "miscellaneous" deductions.
Hence, they have not been used in the
adjustment for investment expenses.
To the extent that interest expenses do not
exceed investment income, they have been allowed
as a deduction in the computation of a broader
measure of income. Investment interest expenses
which 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 msy overstate
Individual Returns/1987
71
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.
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 Atll less investment expenses to
the extent that they do not exceed investment
income [A8]. Tax preferences considered for 1987
were tax-exempt State and local Government bond
interest and, where the taxpayer filed a Form
6251, Alternative Minimum Tax Computation, all
other excluded income preferences subject to the
minimum tax [A9] [AlO]. For individuals, the
only Alternative Minimum Tax preference items
of significance are the excess of accelerated
depreciation over straight-line depreciation on
real property and on personal property subject
to a lease (for property placed in service
before 1987), the excess of percentage
depletion over the cost of the property, the
deduction for intangible drilling costs in
excess of the amounts deductible if these costs
had been amortized, incentive stock options,
and the appreciated portion of the value of
property contributed to charitable
organizations. Because expanded income is
based on tax return data, it excludes items
such as accrued but unrealized capital gains,
straight-line depreciation on real estate in
excess of economic depreciation, most employee
fringe benefits, and other items mentioned
above, under "Omitted Income and Accelerated
Deductions."
Four Income Measures
Current law requires high-income tax return
data to be selected and classified on the basis
of two different definitions of income: expanded
income and adjusted gross income. For compara-
bility with data for earlier years, this Section
also includes a limited amount of data using two
other, previously required, income definitions.
Each of the two additional income measures
embodies only one of the two major differences
between expanded income and AGI. "Adjusted
gross income plus excluded tax preferences" is
AGI plus the amount of tax preference income
excl iiaeS" f rom 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 taxp^er, 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 [All]:
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 - investment
interest
or = Expanded income - preferences
Expanded income is the measure which most
closely approximates economic income [A12].
NOTES TO APPENDIX A
[Al] This is the Haig-Simons definition of
income.
[A2] For Tax Year 1987, the Internal Revenue
Code defined adjusted gross income as all
gross income not specifically excluded,
and reduced by statutory adjustments.
Among the exclusions were trade or
business deductions (including some
deductions by employees), depreciation
deductions allowable for tax purposes,
limited deductions for losses from the
sale or exchange of property, certain
deductions attributable to rents and
royalty income, and deductions for
contributions to individual 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
72
Individual Returns/1987
received from the use of durable goods,
such as imputed net rent from owner-
occupied homes or from consumer durables.
Finally, gross income and, hence, adjusted
gross income, do not include interest on
most types of State and local Government
debt, most social security benefits,
workers' compensation benefits, and most
types of welfare benefits.
[A4] There have been attempts to create micro-
data files that include approximations of
economic income. Tax return data files
have been "statistically merged", i.e.,
merged with information for persons having
similar characteristics, with other files
such as the Current Population Survey
(CPS) of the Bureau of the Census. After
the merge, certain additional data items
that were not on either file have been
"imputed" to each record of the merged
file. Although such statistically merged
files have proven useful for many pur-
poses, they have only limited use--and
must be used with great caution--for high-
income individuals and families, each of
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
excess of accelerated depreciation over
straight-line depreciation on certain
real property and property subject to a
lease (for property placed in service
before 1987); the excess of rapid
amortization allowable on certain capital
expenditures (such as pollution control
facilities) over depreciation otherwise
allowable; the appreciated portion of the
value of property contributed to
charitable organizations; 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. Preferences
from itemized deductions did not repre-
sent omitted income; hence, they were not
counted as preference items in calcu-
lating a broader measure of income. The
preference from tax-exempt interest from
certain private activity bonds was not
included since the interest for all
tax-exempt State and local Government
bonds was considered as omitted income.
[A6] Omission of social security benefits and
certain other items is relatively unim-
portant for high-income taxpc^yers.
[A7] In addition, income deferrals and acceler-
ated expense deductions mc(y 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
i ncome .
[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] For 1987, taxpciyers were required to
report on their Federal income tax
returns the amount of their tax-exempt
interest income from State and local
Government bonds. However, such interest
income generally was not taxable.
[All] 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.
[A12] Because of the inclusion for 1987 of
tax-exempt State and local Government
bond interest in the calculation of
"expanded income" and "adjusted gross
income plus excluded tax preferences,"
these income concepts m6(y not be strictly
comparable to similar items calculated
for previous years.
APPENDIX B
MEASUREMENT OF TAXES
This Appendix discusses the proper measure-
ment of income tax burdens. First, two
different treatments of the foreign tax credit
are explained: as a tax on income; or as an
item of tax preference. Second, the concept of
an implicit tax on tax preference income is
discussed. Third, the Appendix includes an
outline of the methodology used in the
tabulations of 1987 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.
Individual Returns/1987
73
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 often may 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 payments. For taxpeo'ers with income
from foreign sources, this procedure understates
worldwide tax liabilities and effective tax
rates. Since worldwide income is reported 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
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 taxpo(yers as nontaxable or to classify
foreign tax credits as special tax benefits
[B2].'
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 taxpayers--with high incomes
or otherwise--this adjustment is irrelevant,
for they have little or no foreign-source
income. However, for the small proportion of
taxpayers with substantial foreign income, this
adjustment is important. The policy implica-
tions of a person with a very large amount of
income not pcO'ing U.S. income tax certainly
would be different if U.S. nontaxability 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 nontaxability
or the amount of taxability on the basis of
worldwide tax liability have been duplicated by
other tables with tax liability defined in the
more traditional wc^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 has been reduced in anticipation of the
tax preference. As a result, an individual mc^y
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 pc(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
74
Individual Returns/1987
the tax revenue. The general fund of the
Federal Goverrment receives the ordinary Federal
income tax revenue whereas the implicit tax
revenue is usually divided between the payer and
the recipient of the tax-preferred income. The
government entity issuing a tax-exempt bond
receives part of the implicit tax in the form of
reduced rates on interest paid on those bonds.
For other assets producing tax-preferred income,
some of the implicit tax is received by the
seller of the asset in the form of a higher
price reflecting the capitalized value of some
of the stream of tax benefits.
No attempts have been made in this Section to
measure implicit taxes. Accordingly, taxes paid
and tax rates have not been adjusted to reflect
implicit taxes on tax preference income.
Adjusting Income for Implicit Tax
It should also be noted that compared with
income from other sources, the gross income
from tax-preferred sources is understated by
the amount by which that income has been
reduced by the portion of the above-mentioned
"implicit tax" which benefits the recipient of
the income. 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 benefited 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 Computati oris
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), the different
types of items must be put on the same basis.
One we^y 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 may affect 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, unless all relevant taxable
income amounts are within a single tax rate
bracket.
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, 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 mc^y 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
Individual Returns/1987
75
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
I'or 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
[B2]
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 such
excluded income or any foreign tax pe^y-
ments on it.
For 1987, the number of high -income
returns whose non-taxability may be
attributed to foreign tax credits is
reduced substantially. The reduction
appears to be attributable to changes in
the foreign tax credit provisions of the
Alternative Minimum Tax.
76
Individual Returns/1987
Table 1— Returns With and Without Total Income Tax: Number of Returns Classified by Size of Income Under
Alternative Concepts'
(All figures are estimaies based on samples)
Size ol income under alternative concepts
Size ol aOjusled gross income
Under
$50,000
$50,000 under
$100,000
$100,000 under
$200,000
$200,000
or more
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 WItti 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 $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
95.025.944
9.927.093
1 .485.385
557.848
94.574.671
10.260.023
1.573.515
588.061
94.995.072
10.009.438
1.469.822
521 .938
76.689.390
9.906.592
1.480.707
557.376
76,245.378
10.234.276
1.567.458
586.953
76.647.071
9.998.131
1.467.226
521 637
18.336.554
20.501
4.678
472
18.329.293
25.747
6.057
1.108
18.348.001
11.307
2.596
301
94,768.013
94.591.760
165.617
10.319
317
94,574.671
182.694
10.324
324
76.426.606
76.261,613
156.503
8.213
277
76.245.378
172.728
8.220
280
18,341,407
18.330.147
9.114
2.106
40
18.329.293
9.966
2.104
44
10.174,636
430.897
9.663.312
74.757
5.670
10.077.329
91.619
5.688
223.710
9.950.926
10.158.439
425.521
9.652.578
74.754
5.586
10.061.548
91.290
5.601
218.256
9.940.183
5.376
10.734
•3
•84
15.781
•329
•87
5.454
10.743
1.513,654
2.767
97.723
1 .378.430
34.734
1.471.572
42.082
2.725
57.889
1.453.040
1.509.910
2.102
97.152
1,375.953
34,703
1 467,948
41,962
1.976
57,402
1 .450,532
665
571
2,477
•31
3,624
120
749
487
2,508
539,967
520
441
21.879
517,127
624
623
16,782
521 ,938
539,110
154
359
21.787
516.810
233
546
16.694
521.637
366
82
92
317
391
77
88
301
■ Estimate sTiouia be used wttti caution because ot the small number ot sample returns on wtiicti it is tiasect
' Returns with total income lax includes returns with income tax which is totally oHset by the earned income credit
Individual Returns/1987
77
Table 2— Returns With and Without Modified Total Income Tax:
Under Alternative Concepts'
(All ligufes are estimates based on samples)
Number of Returns Classified by Size of Income
Size
of adjusted gross income
Size ol income under alternative concepts
Total
Under
$50,000 under
$100,000 under
$200,000
$50,000
$100,000
$200,000
or more
(1)
(2)
(3)
(4)
(5)
All Returns
Total
106,996,270
94,768,013
10,174,636
1,513,654
539,967
Size of expanded income
Under $50,000
95.025.944
94.591.760
430,897
2.767
520
$50,000 under $100,000
9.927.093
165.617
9.663.312
97.723
441
$100,000 under $200,000
1.485.385
10.319
74,757
1.378.430
21.879
$200,000 or more
557.848
317
5,670
34.734
517.127
Size of adjusted gross income plus excluded tax preferences
Under $50,000
94.574.671
94.574,671
—
_
—
$50,000 under $100 000
10.260.023
182.694
10.077.329
_
_
$100,000 under $200,000
1.573,515
10.324
91.619
1.471.572
—
$200,000 or more
588,061
324
5.688
42.082
539.967
Size of adjusted gross income less investment interest
Under $50,000
94.995.072
94.768.013
223.710
2.725
624
$50,000 under $100,000
10.009.438
—
9.950.926
57.889
623
$100,000 under $200,000
1.469.822
_
_
1 .453.040
16.782
$200,000 or more
521.938
-
—
-
521.938
Returns With IVIoditied Total Income Tax
Total
88,666,459
76,456,735
10,160,081
1,510,416
539,227
Size of expanded income
Under $50,000
76.719.963
76.291.742
425.963
2.102
156
$50,000 under $100,000
9,907.793
156.503
9.653.778
97.152
360
$100,000 under $200,000
1.481.219
8,213
74.754
1.376.459
21.793
$200,000 or more
557.484
277
5,586
34.703
516.918
Size of adjusted gross income plus excluded tax preferences
Under $50,000
76.275.507
76.275.507
—
—
—
$50,000 under $100,000
10.235.918
172.728
10.063.190
—
—
$100,000 under $200,000
1.567.964
8.220
91 .290
1.468.454
—
$200,000 or more
587.070
280
5.601
41.962
539.227
Size of adjusted gross income less investment interest
Under $50,000
76.677.202
76.456.735
218.256
1.976
235
$50,000 under $100,000
9.999.774
_
9.941.825
57.402
547
$100,000 under $200,000
1.467.738
—
_
1.451.038
15.700
$200,000 or more
521.745
—
—
—
521.745
Returns Witliout Modified Total Income Tax
Total
18,329,811
18,311,278
14,555
3,238
740
Size of expanded income
Under $50,000
18.305,981
18.300.018
4.934
665
364
$50,000 under $100,000
19.300
9.114
9.534
571
81
$100,000 under $200,000
4.166
2.106
•3
1,971
86
$200,000 or more
364
40
•84
•31
209
Size of adjusted gross income plus excluded tax preferences
Under $60,000
18,299.164
18,299.164
—
—
—
$50,000 under $100,000
24.105
9.966
14.139
—
—
$100,000 under $200,000
5.551
2.104
•329
3,118
—
$200,000 or more
991
44
•87
120
740
Size of adjusted gross income less investment interest
Under $50,000
18.317.870
18.311.278
5.454
749
389
$50,000 under $100,000
9.664
—
9.101
487
76
$100,000 under $200,000
2.084
—
—
2.002
82
$200,000 or more
193
-
-
-
193
* Esiimale shoulid be used wilh caulion because of the small number ol sample returns on which il is based
' Returns with modified lolal income lax includes telurns wilh income lax which is lolally oflsel by the earned income credil.
78
Individual Returns/1987
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)
Adjusted gross income
Expanded income
Adiusled gross income plus
excluded lax preferences
Adjusted gross income less
inveslmeni interest
Specified item
Numtjer of
returns
Percent
of total
Cumulative
percent
of total
Number of
returns
Percent
of total
Cumutative
percent
01 totat
Number of
returns
Percent
of totaf
Cumulative
percent
of totat
Number of
returns
Percent
of totat
Cumulative
percent
of tolal
(1)
(21
(31
(41
(5)
(61
(71
(B)
(91
(10)
("1
112)
Total
539.967
857
539,110
314
356
964
928
1 203
1 517
1,732
3 152
3,642
5,734
27,937
69,883
159,912
261,836
100.0
02
99 8
0 1
0 1
0.2
02
02
03
03
06
07
1 1
52
130
29 7
48 6
1
100 0
0 1
0.1
0,3
05
07
10
13
19
26
36
88
218
51,4
100 0
557.848
472
557.376
1.332
1.007
2.826
3.541
3.229
2.574
4.306
6.166
9,746
11,132
36,119
72,260
155.139
247.999
100.0
0 1
99 9
02
02
05
06
06
05
08
1 1
1 7
20
65
130
278
44 5
100 0
02
04
09
16
2 1
26
34
4,5
62
82
14 7
277
555
100 0
588.061
1,108
586,953
1,458
1.172
3.452
3.790
4.289
3.660
5.236
8.003
11,735
13,573
45.525
89,731
167.710
227.619
100.0
02
99 8
02
02
06
06
07
06
0,9
1 4
20
23
7.8
153
286
38 8
100 0
02
04
1 0
1 7
24
30
39
53
73
96
174
326
61 2
100 0
521.938
301
521 ,637
275
197
791
491
515
749
1,162
2,067
2,557
3.144
20.273
60.064
152 497
276 855
100.0
0 1
99 9
0 1
0
02
01
01
01
02
04
05
06
39
11 5
29 2
53 1
-
Returns without total income lax
Returns with total income tax
Total
Ratio of taxable income to alternative income
Under 5 percent
Sunder 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
1000
0 1
01
02
03
04
06
08
12
17
23
62
177
46 9
1000
( ) Less than 0 05 perceni
NOTE Detail may noi adO to loiai because ot roundmg
Table 4— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative
Concepts: Distribution of Returns by Ratio of Taxable Income to Specified Alternative Income
(All figures are estimates based on samples)
Adjusted gross income
Expanded income
Adjusted gross income plus
excluded tax preferences
Adjusted gross income less
investment interest
Specified item
Number ol
returns
Percent
of total
Cumulative
percent
ot fotal
Number of
returns
Percent
ot total
Cumulative
percenl
of tolal
Number of
returns
Percent
of tolal
Cumulative
percent
ot total
Number ot
returns
Percenl
ot total
Cumulative
percent
ot total
(1)
(21
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Total
539.967
740
539.227
263
105
255
463
992
1.223
1.407
2.921
3426
5.522
27,283
68.847
160.446
266074
100.0
0 1
gg.g
()
0
0
01
02
02
03
05
06
10
51
128
29 8
49 3
100 0
0
01
01
02
04
06
09
1 4
2 1
31
8 1
209
507
1000
557,848
364
557.484
1.277
813
2,060
3.015
2.966
2.289
4.011
5.767
9.739
10.832
35,416
71.974
155,354
251,971
100.0
01
99,9
02
0 1
04
05
05
04
07
10
1 7
19
64
129
279
452
100 0
02
04
07
13
18
22
2 9
40
57
77
140
26 9
54 8
1000
588.061
991
587.070
1.405
925
2,731
3.210
3.880
3.324
4.940
7.829
1 1 ,599
13,357
44.655
89.582
168.153
231.480
100.0
02
99 8
02
02
05
05
0 7
06
08
1 3
20
23
76
153
286
39 4
100 0
02
04
09
1 4
2 1
26
35
48
68
91
167
31 9
606
1000
521.938
193
521.745
222
7
21
29
304
516
833
1.849
2.321
2.938
19.710
58.996
152.737
281.262
100.0
0
100 0
( )
0
(1
0
01
01
02
04
04
06
38
11 3
29 3
539
Returns without modified total income tax
Returns with modified total income tax
Total
Ratio of taxable income to alternative income
Under 5 percent
5 under 10 percent
10 under 15 percent
15 under 20 percent
20 under 25 percent
25 under 30 percent
30 under 35 percent
35 under 40 percent
40 under 45 percent
45 under 50 percent
50 under 60 percent
60 under 70 percent
70 under 80 percent
80 percent or more
1000
0
0
0
01
01
02
04
07
12
17
55
168
46 1
1000
( ) Less than 0 05 percenl
NOTE Detail may npl add lo lolal because o' rounamg
Individual Returns/1987
79
Table 5— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts:
Income, Deductions, Credits and Tax, Classified by Tax Status
(All figures are estimates based on samples— money amounts are
in Itiousands of dollars)
Relurns wilfl
idjusled gross income $200,000
or more
Returns with expanded i
come $200,000
3r more
Total
Returns with
Returns without
Returns with
Relurns
without
Item
total
ncome tax
total income tax
lumi
total income tax
total income lax
Numl3er of
AmounI
Number ol
Amount
Number of
Amount
Number ol
AmounI
Number ol
Amount
Number of
Amount
returns
returns
returns
returns
returns
returns
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(111
(12)
Salaries and wages ,
442,610
112,913,063
442,071
112.811.671
539
101,392
442,125
111,753,921
441,871
111,679,843
254
74,078
Business or profession
Nel income
106,030
11,873,570
105,859
11,848,719
171
24,851
108,201
11,867,673
108,130
11,853,502
71
14,172
Net loss .
46,559
1,685,169
46,346
1,630,617
213
54,552
46,739
1,665,254
46,560
1,643,169
179
22,085
Farm
Nel income
8,255
469,209
8,237
467,453
18
1,756
8,736
469,122
8,732
468,985
4
137
Net loss
22,254
1,221,360
22,171
1,203,442
83
17,918
22,061
1,242,572
22,032
1,230,289
29
12,283
Parlnersfiip and S Corporation
net income after Section 1 79
properly deduction;
Net income
184,927
36,401,879
184,778
36,370,745
149
31,135
189,330
36,474,855
189,257
36,451,594
73
23,260
Net loss
204,451
1 1 ,932,593
203.934
11,574,021
517
358,572
207,816
11,877,755
207.560
11,754,864
256
122,892
Sales of capital assets:
Net gam
354,371
69,328,005
353,826
69,007,075
545
320,930
368,801
69,494,783
368.528
69,389,820
273
104,962
Net loss
97,092
236,418
96^901
235,884
191
534
100,964
248,112
100.888
247,913
76
199
Sales of property otfier Ifian capital assets
Net gam
50,650
1,081,531
50,538
1,071,478
112
10,053
50,961
1,075,824
50.919
1,062,719
42
13,105
Net loss , ,
53,503
446,909
53,393
440,894
110
6,015
56,295
457,896
56.190
455,828
105
2,068
Interest received
534,842
21 ,285,864
534,022
20,811,327
820
474,537
552,920
21,446,438
552.484
21,351,738
436
94,700
Tax-exempt interest
208,854
9,401,170
208,673
9,383,097
181
18,072
239,182
13,539,208
239.001
13,484,503
181
54,705
Dividends
450,774
14,894,191
450,138
14,792,139
636
102,052
470,852
15,849,774
470,530
15,821,259
322
28,515
Pensions and annuities in adjusted
gross income
99,847
2,520,833
99,735
2,512,840
112
7,993
108,814
2,748,916
108,774
2,747,179
40
1,737
Rent:
Net income
105,718
3,813,201
105,547
3,796,258
171
1 6,943
110,189
3,947,894
110,131
3,937,868
58
10,026
Net loss (deductible and nondeductible)
143,138
3,010,991
142,828
2,987,792
310
23,199
141,760
2,894,249
141,536
2,884,049
224
10,201
Net loss (nondeductible)
96,178
725,121
95,996
721,154
182
3,968
92,540
634,824
92,410
634,189
130
635
Royalty
Net income
44,752
1,108,187
44,616
1,101,753
136
6,434
48,731
1,163,974
48,601
1,161,232
130
2,742
Net loss
5,181
30,454
5,166
30,341
15
113
4,918
29,645
4,914
29,612
4
33
Estate or trust
Net income
36,098
1,621,499
36,043
1,616,796
55
4,703
41,598
1,713,644
41,576
1,712,919
22
726
Net loss
8,767
170,741
8,743
169,076
24
1.665
9,299
168,611
9,292
168,482
7
129
State income tax refunds
292,066
1,549,799
291,810
1,544,720
256
5.079
297,625
1 ,574,750
297,536
1,572,251
89
2,499
Windfall profit tax refunds
3,257
4,240
3,249
4,239
8
1
3,945
4,295
3,944
4,294
1
1
Windfall profit tax witfifield
6,517
2,282
6,492
2,260
25
22
6,959
2,295
6,942
2,281
17
15
Alimony received
1,777
149,460
1,774
149,102
3
358
1,692
146,620
1,691
146,612
1
8
Social security benefits in adjusted
gross income
90,650
544,145
90,536
543,481
114
664
109,233
668,370
109,178
668,065
55
305
L'nemployment compensation
2,920
6,428
t
t
t
t
2,687
5,931
2,685
5,921
2
10
Otfier income
114,038
2,663,948
113,832
2,641,350
206
22,598
116,516
2,661.101
116,425
2,644,115
91
16.986
Other loss
9,296
806,445
9,195
779,581
101
26,864
9,510
832.611
9,472
803,606
38
29,005
Total income
539,967
263,247,074
539,110
262,605,505
857
641,569
557,848
264,137.033
557,376
263,951,547
472
185,486
Total statutory adjustments
171,290
2,542,167
171,127
2,539,643
163
2,524
174,165
2.526.677
174,098
2,525,389
67
1,288
Employee business expense
18,478
138,041
18,470
137,874
8
167
17,770
132.578
1 7,766
132,433
4
146
Payments to IRA
60,086
175,872
60,025
175,725
61
147
63,119
184.557
63.098
184,500
21
57
Payments to a Keogh plan
64,602
1,491,768
64,580
1,491,375
22
392
64,761
1.479.676
64.751
1 .479.462
10
214
Expanded income .
539,966
267,335,219
539,110
267.224,874
856
110,345
557,848
274.803.167
557.376
274.592.047
472
211,120
Investment interest per adjusted gross
income concept
420,099
6,940,934
419,360
6,388,057
739
552,877
424,293
5,778,743
424,000
5.715.047
293
63.697
Investment interest per alternative
income concept
420,099
6,940,934
419,360
6,388,057
739
552,877
426,183
5,841,532
425,890
5,776,707
293
64.825
Total tax preferences excluded from
adjusted gross income
309.821
14,995,327
309,457
14,964,914
364
30,413
342,322
20,192,220
342,035
20,099,661
287
92.559
Adjusted gross income
539,967
260,704,907
539,110
260,065,861
857
639,046
557,848
261,610,356
557,376
261,426,158
472
184.199
Foolnole(s) al end ol table
80
Individual Returns/1987
Table 5— Returns With and Without Total Income Tax and With Income 8200,000 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
Returns with expanded income $200,000
3r more
Returns with
Returns without
,„., '^
Returns with
Returns without
Hem
Total
total
ncome tax
total income tax
total income tax
total income tax
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
Number ol
Amount
returns
returns
returns
returns
returns
returns
(I)
(2)
13)
(4)
15)
(61
(7)
(81
(9)
(101
(1t|
(121
Exemption amount
539,143
3,059.641
t
t
t
t
556.974
3.095.855
556,502
3,093,601
472
2.254
Itemized deductions
Total per adjusted gross income
concept
528.932
42.593.674
528,128
41,801.414
804
792.260
545.677
42.096.650
545,295
41,871.434
382
225.216
Total per alternative income concept
528,932
42,593.674
528,128
41.801.414
804
792.260
545.659
36.593.028
545,278
36,431.737
381
161.291
Contributions deduction
514.664
8,360.151
513,939
8.301.271
725
58.880
531.816
8.737.318
531,478
8,707.954
338
29.363
Interest paid deduction
Total per ad|usted gross income
concept
475,544
13,450.406
474,774
12.839.661
770
610.745
484.029
12.196.913
483.681
12.092,486
348
104.428
Total per alternative income
concept
475.544
13,450.406
474.774
12.839.661
770
610.745
399.837
7.059.133
399.536
7,018,500
301
40.633
Total home mortgage interest
394,289
6,433,176
393.693
6.398.560
596
34.616
395.837
5,349.250
395.548
6,326,036
289
23.215
Medical and dental expense
deduction
7.462
261,726
7.430
256.407
32
5.318
11.651
407.463
1 1 .626
402.806
25
4.656
Net casualty or theft loss deduction ,
805
101,676
766
67.079
39
34.597
934
118.154
817
70.719
117
47.434
Taxes paid deduction
525,880
18,527,498
525.118
18,488.986
762
38.512
542.817
18.778.651
542,463
18,766,845
354
11.806
Net limited miscellaneous deductions
85,185
1,521,621
84.872
1.501.784
313
19.837
93.208
1.517,670
93,053
1,512,853
155
4,817
Non limited miscellaneous deductions
16,547
263,771
16.423
239.435
124
24.336
18.776
259.976
18,673
237.294
103
22,682
Ivloving expenses deduction
1 1 ,732
106,825
11.726
106.790
6
35
9.790
80.505
9,785
80.476
5
29
Excess of exemptions and deductions
over adjusted gross income
2,606
540.842
1.907
333.911
699
206,931
3.049
448.933
2,702
357.728
347
91,206
Taxable income
537,360
215.559.222
537.203
215,510.133
157
49.089
554.773
216.832.559
554,649
216.784.592
124
47968
Tax at normal rates
537.347
78.160.791
537.202
78,141,674
145
19,116
554.765
78.535.048
554,648
78.516.267
117
18.781
Income tax before credits
537.348
72.221.543
537.203
72,203,034
145
18,509
554.770
72.561.701
554.653
72.543.519
117
18,182
Tax credits
Total
120 129
875.366
119.984
856,857
145
18.509
125,122
876,444
125.005
858.262
117
18.182
Personal credits
28,273
15.579
28.260
15.569
13
10
27.460
15,145
27.453
15.141
7
4
Non personal credits
96,645
859.787
96.501
841.289
144
18.499
102.386
861 ,299
102.269
843.121
117
18.178
Foreign tax credit
61,657
546.048
61.540
527,739
117
18,309
66.693
548,469
66.585
530,439
108
18.031
Business credit
34,765
288.835
34.738
288.748
27
87
35.506
287,666
35.498
287,622
8
44
Alternative minimum tax (Form 6251)
29,973
866.874
29.973
866.874
_
—
35.223
988.834
35.223
988,834
—
—
Total income tax.
Taxes paid to the U S
539.110
72.213.051
539.110
72.213.051
_
—
557.376
72,674,091
557.376
72.674.091
—
—
Foreign taxes paid
—
_
_
—
—
_
—
—
—
-
—
—
Taxable income which wiould yield
Income tax tDefore credits
537.348
200,133.786
537,203
200.084.764
145
49.022
554.770
201,321.948
554.653
201,274,030
117
47.918
Income lax alter credits
537.004
197,883,768
537,004
197.883.768
—
—
554.452
199,070.141
554,452
199,070,141
—
—
Total income tax
539.110
200,152,237
539,110
200.152.237
-
-
557.376
201.666.679
557,376
201.666,679
-
-
t Data deleted lo avoid disclosure ot mlofmalron (or specitic taxpayers Deleted data are included m the appropriate totals
NOTE Dela'i may not add lo lolal because of rounding
Individual Returns/1987
81
Table 6— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative
Concepts: Income, Deductions, Credits and Tax, Classified by Tax Status
(All figures are estimates based on samp
es— money amounts are
n thousands of dollars)
Relurns with adjusted gross
income $200,000
or more
Returns with expanded income $200,000 or more
Hem
Total
Relurns witti modified
total income lax
Returns without
modified
total income lax
Total
Returns with moditied
total income tax
Returns without
modified
total income tax
Number ot
Amount
Number of
Amount
Number ol
Amount
Number ol
Amount
Number ot
Amount
Number ot
Amount
returns
returns
returns
relurns
returns
relurns
(1)
(21
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Salaries and wages
442,610
112,913,063
442.169
112,843.502
441
69.561
442,125
111.753.921
441,961
111,710,403
164
43.518
Business or profession
Net income
106.030
11,873.570
105.875
1 1 .852.560
155
21.009
108,201
11.867.673
108,146
11,857,343
55
10.330
Net loss
Farm
Net income
46,559
1,685,169
46.357
1,632,056
202
53.114
46,739
1 .665.254
46,570
1,644,601
169
20.653
8,255
469,209
8.237
467,453
18
1,756
8,736
469,122
8.732
468,985
4
137
Net loss
22,254
1.221.360
22.174
1 ,203,873
80
17,487
22,061
1.242,572
22.033
1,230.344
28
12.228
Partnersfiip and S Corporation
net income after Section 1 79
property deduction:
Net income
184,927
36.401,879
184.800
36,378.033
127
23,846
189,330
36,474,855
189.275
36.458.785
55
16,070
Net loss
204,451
1 1 ,932,593
203,958
11.576.038
493
356,555
207,816
11,877,755
207.582
1 1 .756.624
234
121,132
Sales of capital assets
Net gain
354,371
69,328,005
353.872
69,017.248
499
310,757
368.801
69,494,783
368.567
69.399.471
234
95.311
Net loss
97,092
236,418
96.918
235.927
174
491
100.964
248,112
100,904
247.953
60
159
Sales of property other tfian capital assets
Net gam
50,650
1,081,531
50.543
1.071.576
107
9,955
50.961
1.075,824
50.923
1.062.777
38
13.047
Net loss
53,503
446,909
53.398
441.012
105
5,897
56.295
457.896
56.193
455.838
102
2.057
Interest received
534,842
21,285,864
534.121
20.814.256
721
471,608
552.920
21.446.438
552.575
21.353.963
345
92.475
Tax-exempt interest
208,854
9,401,170
208.679
9.383.131
175
18.039
239.182
13.539.208
239.005
13.484.529
177
54.679
Dividends
450,774
14,894,191
450.202
14.795,277
572
98,914
470.852
15.849.774
470.586
15.824.127
266
25.647
Pensions and annuities m adjusted
gross income
99,847
2,520.833
99.746
2.513.153
101
7,680
108.814
2.748.916
108.785
2.747.492
29
1,424
Rent,
Net income
105,718
3.813,201
105,563
3.798.478
155
14,723
110.189
3.947.894
110.144
3.940.039
45
7.855
Net loss (deductible and nondeductible)
143,138
3,010,991
142,870
2.988.724
268
22,267
141.760
2,894.249
141,577
2.884.961
183
9.289
Net loss (nondeductible)
96,178
725,121
96,011
721.292
167
3,830
92.540
634.824
92,425
634.327
i15
497
Royally:
Net income
44,752
1,108.187
44.623
1.102.522
129
5,665
46.731
1.163.974
48,607
1.161.917
124
2.057
Net loss
5,181
30,454
5.166
30.341
15
113
4.918
29.645
4,914
29.612
4
33
Estate or trust
Net income
36,098
1,621.499
36.048
1.616.837
50
4,662
41.598
1.713.644
41,578
1.712.923
20
722
Net loss
8,767
170.741
8.743
169.076
24
1,665
9.299
168.611
9,292
168.482
7
129
State income tax refunds
292,066
1,549,799
291.815
1,544.731
251
5,068
297.625
1.574.750
297,541
1.572.262
84
2.488
Windfall profit lax refunds
3,257
4,240
3.249
4.239
8
1
3.945
4,295
3,944
4.294
1
1
Windfall profit lax wiltiheld
6,517
2,282
6.493
2.260
24
22
6.959
2,295
6.942
2.281
17
15
Alimony received
1,777
149,460
t
t
t
t
1.692
146,620
1.692
146.620
—
—
Social security benefits in adjusted
gross income
90,650
544,145
90.539
543.500
111
645
109.233
668,370
109.181
668.084
52
286
Unemployment compensation
2,920
6,428
t
t
t
t
2,687
5,931
2.685
5,921
2
10
Other income
114,038
2,663,948
113.848
2.642,729
190
21,219
116,516
2,661,101
116.440
2.645.490
76
15.611
Other loss
9,296
806,446
9,198
779.709
98
26,737
9.510
832.61 1
9.475
803.733
35
28.877
Total income
539,967
263,247,074
539.227
262.660.219
740
586,855
557.848
264.137.033
557.484
264.004.119
364
132.914
Total statutory adjustments -
171,290
2,542,167
171.157
2.540.086
133
2,081
174.165
2.526.677
174.125
2.525.825
40
852
Employee business expense . .
18,478
138.041
18.471
137.879
7
161
17.770
132.578
17.767
132.438
3
140
Payments to an IRA
60,086
175.872
60.040
175.762
46
110
63.119
184.557
63.110
184.531
9
26
Payments to a Keogh plan
64,602
1 .491 .768
64.582
1.491.418
20
350
64.761
1.479.676
64.753
1.479.504
8
172
Expanded income
539,966
267.335.219
539.227
267.280.632
739
54,587
557.848
274.803.167
557.484
274.646.649
364
156.518
Investment interest per adjusted gross
income concept
420,099
6.940.934
419.413
6.390.708
686
550,225
424.293
5.778.743
424.044
5.716.714
249
62,029
Investment interest per alternative
income concept
420,099
6.940.934
419.413
6.390.708
686
550.225
426,183
5.841,532
425.934
5.778.375
249
63,157
Total tax preferences excluded from
adjusted gross income
309,821
14.995,327
309.492
14.969.270
329
26,057
342.322
20.192.220
342.065
20.104,010
257
88.210
Adjusted gross income
539,967
260.704.907
539,227
260.120.133
740
584,774
557.848
261,610,356
557,484
261,478,294
364
132.062
Fooinoie(s) at end ol lable
82
Individual Returns/1987
Table 6— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative
Concepts: Income, Deductions, Credits and Tax, Classified by Tax Status— Continued
(All figures are estimates based on samples— money amounts are in thousands of dollars)
Returns with adjusted gross income $200,000 or more
Numtjer ot
returns
Returns witti modified
total income lax
Number ot
returns
Returns wiltiout
modified
total income tax
Number ot
returns
Returns with expanded income $200,000 or more
Number ot
returns
Returns witti modified
total income tax
Number of
returns
Relurns without
modified
total income lax
Numtjer of
felurns
Exemption amount
Itemized deductions
Total per adjusted gross income
concept
Total per alternative income concept
Contributions deduction
Interest paid deduction.
Total per adjusted gross income
concept
Total per allernative income
concept
Total tiome mortgage interest
fvtedical and dental expense
deduction
Net casualty or ttieft loss deduction
Taxes paid deduction
Net limited miscellaneous deductions
Non-limtted miscellaneous deductions
fvloving expenses deduction
Excess ot exemptions and deductions
over adjusted gross income
Taxable income
Tax at normal rates
Income tax before credits
Tax credits
Total
Personal credits
Non personal credits
Foreign tax credit
Business credits
Alternative minimum tax (Form 6251)
Total income tax
Taxes paid to ftie U.S
Foreign taxes paid
Taxable income wtiictt would yield
Income tax before credits
Income tax after credits
Total income tax
539.143
528.932
528.932
514.664
475.544
475,544
394.289
7.462
805
525.880
85.185
16.547
11.732
2.606
537.360
537.347
537.348
67.789
28.273
42.248
34.765
29.973
539,227
61.657
537.348
537.320
539.227
42,593,674
42,593,674
8,360,151
13,450,406
13,450,406
6,433,176
261,726
101.676
18,527.498
1.521.621
263.771
106.825
540.842
215.559.222
78.160.791
72.221.543
329.318
15.579
313.740
288.835
866.874
72.759.099
546.048
200.132.259
199.288.765
201.549.884
528.192
528.192
513.989
474.836
393.739
7.430
766
525.169
84.880
16.448
t
1.907
537.320
537.319
537.320
67.761
28.266
42.221
34.740
29.973
539.227
61.657
537,320
537,320
539,227
41 ,806,750
41,806,750
8,301,942
12.843.606
6.399.722
256.407
67.079
18.489.399
1,501.914
239.601
t
333.91 1
215.558.398
78,160,590
72.221 ,348
329,124
15,570
313.553
288,752
866,874
72,759,099
546.048
200,131,455
199,288,765
201,549,884
740
740
675
708
550
32
39
711
305
99
t
699
40
28
28
7
27
786,923
786,923
58,209
606,800
33,454
5,318
34,597
38,099
19.707
24.171
t
206.931
825
200
194
545,677
545,659
531.816
399.837
395.837
11.651
934
542.817
93.208
18.776
9,790
3.049
554.773
554.765
554.770
68.026
27.460
43.284
35.506
35.223
557.484
66.693
554.770
554.757
557.484
42.096,650
36,593,028
8,737,318
7,059,133
6.349,250
407,463
118,154
18,778,651
1,517,670
259,976
80,505
448,933
216,832,559
78.535,048
72,561.701
327.974
15.145
312.829
287.666
988.834
73.222.561
548.469
201,320.434
200,479,938
203,069,326
556,610
545,350
545,333
531,519
399,577
395.586
11.626
817
542.506
93.058
18.695
9.789
2.702
554.757
554.756
554,761
68,017
27,458
43,275
35,498
35,223
557.484
66.693
554.761
554.757
557,484
3.094,165
41.875.484
36.434.098
8.708.607
7.019.601
6.326.992
402.806
70.719
18,767,206
1,512,974
237,458
80,489
357,728
216,832,04
78,534,896
72,561,552
327,825
15,143
312,682
287,622
988,834
73,222,561
548,469
201,319,919
200,479,938
203,069,326
327
326
297
260
251
25
117
311
150
347
16
9
221,166
158,930
28,711
101,688
39,532
22,258
4.656
47.434
11.445
4.696
22.518
17
91.206
519
152
149
149
2
147
t Data deleted to avoid disclosure ot information for specific taxpayers Deleted data are included in the appropriate totals
NOTE Detail may not add to total because ot rounding
Individual Returns/1987
83
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 with second largest lax eftecl
Item with the largesl lax effect
Number of
returns
Percent
of total
Interest paid deduction
Number of
returns
Percent
of total
Taxes paid deduction
Number of
returns
Percent
ol total
Contributions deduction
Number of
returns
Percent
of total
Medical and dental
expense deduction
Number of
returns
Percent
ol total
Net casualty or theft loss
deduction
Numt>er ol
returns
Returns With Total
Income Tax
Returns with adjusted gross income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction .
Net casualty or theft loss deduction
Total miscellaneous deduction
Foreign tax credit
Business credit
All olher tax credits
Partnership and S Corporation
net losses ...
No second largest item
Returns with expanded income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or theft loss deduction . . .
Total miscellaneous deduction
Foreign tax credit
Business credit
All ottier tax credits
Partnership and S Corporation
net losses
No second largest item
Returns Without Total
Income Tax
Returns with adjusted gross income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or theft loss deduction
Total miscellaneous deduction
Foreign tax credit
Business credit
All other tax credits ...
Partnership and S Corporation
net losses
No second largest item .
Returns with expanded Income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or iheft loss deduction . .
Total miscellaneous deduction
Foreign tax credit
Business credit
All other tax credits
Partnership and S Corporation
net losses ....
No second largest item
531,116
166,482
175.262
115.180
1.981
170
15.977
2.774
5.002
1.134
42.805
4,349
547,847
150.242
168,123
145,414
3.022
122
18,367
3.453
4.956
1,459
45.383
7,306
100.0
31,3
33.0
21 7
04
0
30
05
09
02
8 1
100.0
274
307
265
06
0
3,4
0.6
0,9
0,3
83
1,3
208
243
152
177
133
155
t
t
t
t
44
51
4
05
7
08
245
28 6
58
68
463
100.0
105
22,7
67
14.5
48
10.4
2
0,4
1
02
15
32
4
09
2
04
132
285
87
18,8
108,102
18,742
152
25
3,575
220
1.667
353
15.557
229
108,858
82.332
14,043
100
25
1.122
133
833
352
9.830
20
19
16
1
72,8
126
0 1
0
24
0 1
11
02
10.5
02
75.6
12,9
0.1
0
1.0
0.1
0.8
0.3
90
01
124
24 7
112
223
t
t
t
t
33
66
3
06
5
10
220
437
3
06
33.9
322
34
1 7
27 1
1 7
249,902
124.809
87.783
1.020
84
8.440
1.913
2,118
659
21,887
1.189
285,943
118.631
117,719
1.591
87
1 1 .559
2.497
2,385
843
28.228
2.403
47.1
499
35 1
04
0
3,4
0.8
08
03
52.2
41 5
41 2
0.6
0
4.0
0.9
0,8
03
45,186
10.221
28.072
1.823
151
263
5
3,929
35
56,550
8.832
36.576
1.171
3,370
173
296
5
5.767
360
20
t
37
16
11
22.6
62 1
40
03
06
0
87
01
10.3
156
64.7
6,0
03
05
()
102
06
2.3
t
8.0
43 2
29 7
54
27
27
2,856
380
1.259
634
4,990
347
2.459
1.550
133
44 1
22 2
70
49 3
31 1
158
21 1
26 3
59
23 5
294
18
270
25
54
327
26
12
10
t
t
7
11
2
1
90
1
Footnole(s) at end ol lable
84
Individual Returns/1987
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 trie largest tax effect— continued
Item with second largest tax eMecl
Total miscellaneous deduction
Foreign tax credit
Business credit
All olher tax credits
Pannefstiip and S Corporation
net losses
Numtier of
Percent
Number of
Percent
Numt}er ot
Percenl
Number of
Percent
Numt)er ot
Percent of
returns
ot total
returns
ot total
returns
ot lolal
returns
ot lolat
returns
total
(13)
(141
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
Returns With Total
Income Tax
Returns with adjusted gross income
$200,000 or more
Total
9,597
2,953
1.8
30 8
5,175
1,772
1.0
34 2
3,851
1,309
0.7
34 0
554
182
0.1
32 9
65,107
24,838
12.3
Interest paid deduction
38 1
Taxes paid deduction
4,164
43 4
1,358
262
1,540
40,0
270
487
30,227
464
Contributions deduction
1,334
139
406
78
263
68
88
15.9
5,905
9.1
Medical and dental expense deduction
62
06
—
—
—
—
—
—
50
01
Net casualty or theft loss deduction
51
05
t
t
t
T
—
—
—
—
Total miscellaneous deduction
—
—
212
4 1
108
28
—
—
1,236
19
Foreign lax credit
13
01
_
—
118
31
t
t
307
05
Business credit
_
77
1 5
_
—
t
t
976
1.5
All oltier tax credits
_
_
t
t
T
t
—
114
0,2
Partnership and S Corporation
net losses
921
96
281
54
226
59
t
t
—
—
No second largesi item
99
10
1,059
20 5
284
74
10
18
1,444
22
Returns twitti expanded income
$200,000 or more
Total
6.862
1.3
5,598
1.0
4,385
0.8
558
0.1
73,635
13.4
Interest paid deduction
850
124
1,213
21 7
898
20 5
28
50
19,389
263
Taxes paid deduction
3.399
49 5
1,674
299
2,102
47 9
300
53 8
38,954
529
Contributions deduction
1,605
23 4
448
80
494
11 3
115
20 6
9,414
128
Medical and dental expense deduction
62
09
—
—
—
~
—
—
98
01
Net casualty or theft loss deduction
—
—
8
01
2
()
—
—
—
—
Total miscellaneous deduction
159
2.8
111
25
—
1,463
20
Foreign tax credit
65
09
_
_
118
27
2
04
415
06
Business credit
4
01
79
1 4
—
—
1
02
1,358
18
All other tax credits
_
5
01
13
03
—
_
241
03
net losses
775
11 3
462
83
258
59
1
02
—
—
No second largest item
102
15
1,550
277
389
89
111
199
2,303
3,1
Returns Without Total
Income Tax
Returns with adjusted gross income
$200,000 or more
Total
45
5.3
107
12.S
_
_
t
t
125
14.6
Interest paid deduction
20
44 4
39
36 4
_
_
115
920
Taxes paid deduction
7
156
5
4 7
_
_
_
t
t
Contributions deduction
5
11 1
t
t
_
_
_
_
6
48
Medical and dental expense deduction
—
—
—
_
—
—
—
—
Net casually or theft loss deduction
t
t
_
_
_
—
_
_
—
Total miscellaneous deduction
t
t
_
_
_
t
t
Foreign tax credit
—
_
_
_
_
_
t
t
Business credit
t
t
_
_
_
All other tax credits
_
_
_
_
Partnership and S Corporation
net fosses
t
T
10
93
_
_
t
T
—
—
No second largest item
6
133
48
44 9
—
—
-
—
Returns with expanded income
$200,000 or more
Total
45
9.7
103
22.2
1
0.2
82
17.7
Interest paid deduction
14
31 1
31
30 1
I
36
43 9
Taxes paid deduction
10
22 2
7
68
_
4
49
Contributions deduction
5
111
4
39
_
_
_
_
11
134
Medical and dental expense deduction
_
_
_
_
_
Net casualty or theft loss deduction
1
2'2
_
_
_
_
_
Total miscellaneous deduction
_
1
1 0
_
_
_
_
Foreign tax credit
_
_
_
_
2
2.4
Business credit
1
22
_
_
_
_
All other lax credits
_
_
_
_
_
_
Partnership and S Corporation
net losses
8
178
10
9 7
_
_
1
1000
_
No second largest item
6
133
50
48 5
-
-
-
-
29
35 4
( ) Less than 0 05 percent
t Data deleted lo avoid disclosure ol mlormahon (or specify taxpayers Deleted data are included in the appropriate totals
NOTE Detail may nol add to total because ot rounding
Individual Returns/1987
85
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 estimates based on samples)
Item with the largest tax effect
item with second largest tax effect
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
t^edlcal and dental
expense deduction
Net casualty or theft loss
deduction
Number ot
Percent
Number ot
Percent
Number ot
Percent
Number ot
Percent
Number of
Percent
NumlDer of
Percent
returns
ot total
returns
of total
returns
of total
returns
ot total
returns
ol total
returns
ol total
(1)
(2)
(3)
|4)
15)
(6)
(7)
(8)
19)
(10)
(11|
(12)
Returns With Modified Total
Income Tax
Returns with adjusted gross income
$200,000 or more
Total
530,126
166,595
100.0
150,339
28.4
251,265
47.4
45,598
10.478
8.6
2,856
380
0.5
374
0.1
inieresl paid deduction
31.4
126.091
502
23,0
133
18
48
Taxes paid deduction
175,776
33 2
109.551
72 9
_
—
28.173
61 8
1.259
44 1
328
87 7
Contributions deduction
116,438
220
19.025
127
89.079
35 5
—
—
634
22 2
25
67
f^rtedical and dental expense deduction
2,040
04
153
0 1
1.078
04
687
15
—
—
—
—
Net casualty or theft loss deduction
162
0
25
0
84
0
—
—
—
—
—
—
Total miscellaneous deduction
16,424
31
3.704
25
8.828
35
1.945
43
583
20 4
—
—
Foreign tax credit
—
_
_
_
_
—
—
—
—
—
—
—
Business credit
4.975
09
1.569
1 0
2.133
08
264
06
—
—
—
—
All otfier tax credits
1,142
0.2
357
02
660
03
5
0
—
—
—
—
Partnersfiip and S Corporation
net losses
42,835
81
15.697
104
21.978
87
4.004
8.8
—
—
3
08
No second largest item
3,739
07
258
02
1.334
05
42
0 1
—
—
—
—
Returns with expanded income
$200,000 or more
Total
546,355
150,626
100.0
110,103
20.2
287,624
119.821
52.6
57,004
9.019
10.4
4,990
0.9
476
0.1
Interest paid deduction
276
41 7
158
347
70
54
113
Taxes paid deduction
168,063
30 8
83.329
75 7
—
—
36.777
64 5
2.459
49 3
385
80 9
Contributions deduction
147,319
27.0
14.217
129
119.796
41 7
—
—
1.550
31.1
26
55
fvledical and dental expense deduction
3,080
06
100
01
1.649
06
1.171
2 1
—
—
—
—
Net casualty or theft loss deduction
114
0
25
0
87
0
—
—
—
—
—
—
Total miscellaneous deduction
18,868
35
1.237
1 1
1 1 .895
4 1
3.503
61
583
117
—
—
Foreign tax credit
_
—
_
_
—
—
—
—
-
—
—
—
Business credit
4,940
09
834
08
2.409
08
297
06
—
—
—
—
All other tax credits
1,514
03
355
03
895
03
5
0
—
—
—
—
Partnership and S Corporation
net losses
45,233
83
9.894
90
28.392
99
5.845
103
51
1 0
11
23
No second largest item
6,598
1 2
112
01
2.680
09
387
07
-
-
-
-
Returns Without Modified Total
Income Tax
Returns with adjusted gross income
$200,000 or more
Total
740
166
100.0
224
497
67.2
t
t
t
t
18
t
2.4
t
19
3
2.6
158
32
12
4.3
Interest paid deduction
375
Taxes paid deduction
147
199
124
249
_
—
—
4
21 1
10
313
Contributions deduction
128
173
111
22.3
—
—
—
_
5
26 3
t
t
fyiedical and dental expense deduction
t
t
t
t
—
—
t
t
—
~
t
t
Net casualty or theft loss deduction
t
t
t
t
—
—
—
—
—
—
—
Total miscellaneous deduction "
43
58
33
66
_
_
—
—
7
36 8
t
t
Foreign tax credit
—
—
—
—
—
—
—
—
—
—
—
—
Business credit
7
09
5
1 0
—
—
t
t
—
—
—
—
All other tax credits
—
—
—
—
—
—
—
—
—
—
—
—
Partnership and S Corporation
net losses
233
31 5
218
43 9
t
t
t
t
—
—
5
156
No second largest item
10
14
3
06
—
—
—
—
t
r
Returns with expanded income
$200,000 or more
Total
355
74
100.0
208
58
16.3
4
1.1
35
16
9.9
457
17
1
4.8
59
115
7
32.4
Interest paid deduction
6 1
Taxes paid deduction
60
16 9
20
34 5
—
—
11
31 4
4
23 5
11
96
Contributions deduction
44
124
19
32.8
2
50 0
—
—
5
294
2
17
(vledical and dental expense deduction
2
06
—
_
—
—
1
29
—
—
1
09
Net casualty or theft loss deduction
1
03
—
—
—
—
—
—
—
—
—
—
Total miscellaneous deduction
14
39
2
34
—
—
2
57
7
41 2
3
26
Foreign tax credit
_
_
_
_
_
_
—
_
_
2
06
_
_
—
_
1
29
—
—
-
—
All other tax credits
_
—
—
—
—
—
—
—
—
—
—
—
Partnership and S Corporation
net losses
121
34 1
16
27 6
2
50 0
4
11 4
—
—
90
78 3
No second largest item
37
104
1
1 7
-
-
-
-
-
-
1
09
Foolnole(s) al end ol lable
86
Individual Returns/1987
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 — Continued
(All figures are estimates based on samples)
Item wiih the largesl lax effect— Conim
jed
Item wiih second largest tax effect
Total miscellaneous deduction
Foreign tax credit
Business credit
All other tax credits
Partnerstiip and S
Corporation net losses
Number of
Percent
Number of
Percent
Number o(
Percent
Numtier of
Percent
Number of
Percent
returns
of total
returns
of total
returns
ot total
returns
01 total
returns
of lotal
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
Returns With Modified Total
Income Tax
Returns with adjusted gross income
$200,000 or more
Total
9.810
3,019
1.9
30 8
—
—
3,928
1,323
0.7
33 7
556
182
0.1
32 7
65.400
25,104
12.3
Interest paid deduction
384
Taxes paid deducdon
4,245
43 3
—
_
1.648
42 0
272
48 9
30,300
463
Contributions deduction
1,391
142
—
—
274
70
88
158
5,922
9 1
Medical and dental expense deduction
62
06
—
—
—
—
—
—
60
01
Net casually or thetl loss deduction . .
51
05
—
—
t
t
—
—
—
—
Total miscellaneous deduclion
—
—
—
—
108
27
—
—
1,256
19
Foreign lax credit
—
—
—
—
—
—
—
—
—
—
Business credit
16
02
—
—
—
—
t
t
992
1 5
All other tax credits .
—
—
—
—
t
t
—
-
119
02
Partnership and S Corporation
net losses
926
94
—
—
226
58
t
t
—
—
No second largest item
100
10
-
-
346
88
t
t
1,647
25
Returns with expanded Income
$200,000 or more
Total
7.022
913
1.3
130
—
—
4,464
910
0.8
20 4
S63
28
0.1
50
74.109
19,534
13.6
Interest paid deduction
264
Taxes paid deduction
3,477
49 5
—
—
2,212
49 6
302
53 6
39,122
528
Contributions deduction
1,666
23 7
—
—
505
113
116
20 6
9,443
127
Medical and dental expense deduction
62
09
—
—
—
—
—
—
98
01
Net casualty or theft loss deduction
—
—
—
—
2
0
—
—
—
—
Total miscellaneous deduction
—
—
—
—
111
25
—
—
1,539
21
Foreign tax credit
—
—
—
—
—
~
—
—
—
—
Business credit
20
03
_
—
—
—
1
02
1,379
19
All other tax credits
_
_
—
—
13
03
—
—
246
03
Partnership and S Corporation
net losses
781
11 1
—
—
258
58
1
02
—
—
No second largest item
103
1 5
-
-
453
10 1
115
20 4
2,748
37
Returns Without Modified Total
Income Tax
Returns with adjusted gross income
$200,000 or more
Total
45
20
6.1
44 4
—
—
—
—
t
t
123
114
16.6
Interest paid deduction
92 7
Taxes paid deduction
7
156
_
—
—
—
—
—
t
t
Contributions deduction
5
11 1
—
—
—
—
—
—
6
49
Medical and dental expense deduction
—
_
—
_
—
—
—
—
—
—
Net casualty or theft loss deduction
t
t
—
—
—
—
—
—
—
—
Total miscellaneous deduction
—
_
—
—
t
t
Foreign tax credit
_
_
_
_
_
—
—
—
—
—
Business credit
t
t
_
_
—
—
—
—
—
—
All other tax credits
^
—
—
_
—
—
—
—
Partnership and S Corporation
net losses
t
t
—
—
—
—
t
t
—
—
No second largest item
6
133
—
—
-
-
-
—
—
Returns with expanded income
$200,000 or more
Total
45
14
12.7
31 1
—
—
—
—
1
0.3
80
36
22.5
Interest paid deduction
45 0
Taxes paid deduction
10
22 2
—
_
_
—
—
—
4
50
Contnbutions deduction
5
11.1
_
_
_
_
—
—
11
138
Medical and dental expense deduction
_
—
—
—
_
—
-
—
—
—
Net casualty or theft loss deduction
1
2.2
—
_
—
—
—
—
—
—
Total miscellaneous deduction
_
_
_
_
_
—
—
—
—
—
—
—
—
—
—
-
—
—
—
—
Business credit
1
22
—
—
_
—
—
—
—
—
All other tax credits
_
_
_
_
_
_
—
—
—
—
Partnership and S Corporation
net losses
8
178
—
_
_
—
1
100 0
—
—
No second largest item
6
133
-
-
-
-
-
-
29
36 3
( ) Less than 0 05 perceni
t Data deleted to avoid disclosure o( mlormaiion (or specidc taxpayers Deleted data are included in the appfOpr<aie totals
NOTE Deiail may not add lo lolai because ot rounding
Individual Returns/1987
87
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)
Type 01 deduction
or credit
Relurns wilti adjusted gross income $200,000 or more
Total
No deduction
Of credit
Under 10%
10% under
20%
20% under
30%
30% under
40%
40% under
50%
50% under
60% under
70%
70% under
100%
100% or
more
(1)
(2)
(3)
W
(5)
(6)
(7)
(8)
m
(10)
(11)
Total Itemized deductions
Interest paid deduction:
Total
Investment interest per income concept
Taxes paid deduction
Contnbutions deduction
ryiedical and dental expense deduction
Net casualty or thelt loss deduction
Net limited miscellaneous deduction
Non-limited miscellaneous deduction
Deduction equivalent of
Total credits
Foreign tax credit
Business credit
Tax preferences excluded from adiusted
gross income
857
857
857
857
857
867
857
857
857
857
857
857
857
53
87
118
95
132
825
818
544
733
712
740
830
493
32
83
113
586
470
8
4
228
69
27
5
22
241
15
23
42
101
80
t
45
6
4
t
t
33
5
8
22
28
41
t
16
4
t
30
3
12
20
17
39
t
8
T
3
t
t
15
t
21
23
t
61
t
4
t
t
9
t
19
26
9
34
4
t
3
t
t
t
5
t
27
31
t
t
3
3
3
9
90
223
220
t
6
10
3
23
104
103
5
654
354
242
12
7
22
3
18
17
Type of deduclion
or credit
Returns with expanded income $200,000 or more
Total
No deduclion
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
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
Total Itemized deductions
Interest paid deduction
Total
Investment interest per income concept
Taxes paid deduction
Contributions deduction
472
472
472
472
472
472
472
472
472
472
472
472
472
94
172
182
120
136
447
355
317
371
355
364
464
185
37
167
198
298
169
6
1
135
55
7
1
6
67
17
22
23
31
98
1
1
11
1
2
2
12
5
7
8
9
9
4
1
2
1
1
38
2
5
7
7
7
1
1
1
2
1
11
3
10
9
1
11
1
1
2
2
4
5
7
5
3
19
3
1
2
2
8
4
5
5
1
5
2
84
2
156
48
8
9
6
12
3
23
99
99
100
149
29
27
2
9
l\^edical and dental expense deduction
Net casualty or tfiett loss deduction
Net limited miscellaneous deduction
Non-limited miscellaneous deduction
Deduction equivalent of:
Total credits
5
19
19
1
Foreign tax credit
1
Business credit
Tax preferences excluded from adjusted
gross income , , ,
45
t Data deleted lo avoid disclosure ol inlormation for specific taxpayers Deleted data are included in the appropriate loials.
88
Individual Returns/1987
Table 10— Returns Without Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts:
Itemized Deductions as a Percentage of Income
(All ligures are eslimates based on samples)
Type ol deduction
Of credil
Returns witti adjusted gross income $200,000 or more
Total
No deduction
or credit
Under ^(y'/o
1 0% under
20%
20% under
30%
30% under
40%
40% under
50%
50% under
60%
60% under
70%
70% under
100%
100% or
more
(1)
(2)
(3)
(4)
(5)
(6)
(71
(8)
(9)
(10)
(11)
Total ilemized deductions
Interest paid deduction
Total
Inwestmeni interest per income concept
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or ttiett loss deduction
Net limited miscellaneous deduction
Non-limited miscellaneous deduction
Deduction equivalent ol
Total credits
Foreign lax credit
Business credit
Tax preferences excluded trom adjusted
gross income
740
740
740
740
740
740
740
740
740
740
740
740
740
32
54
29
65
708
701
435
641
712
740
715
411
45
73
536
424
8
4
222
44
22
20
214
14
38
100
79
t
43
6
t
t
31
T
5
20
28
40
t
16
4
t
28
8
19
17
39
t
8
t
t
t
14
19
22
t
60
t
4
9
17
24
9
33
4
t
3
t
5
t
27
31
t
t
3
9
t
219
217
t
6
10
3
23
t
5
654
354
242
12
7
22
3
18
14
Type of deduclion
Of credit
Returns witti expanded income $200,000 Of more
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
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
Total Itemized deductions
Interest paid deduction
Total
Investment interest per income concept
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or theft loss deduction
Net limited miscellaneous deduction
Non-limited miscellaneous deduction
Deduction equivalent of
Total credits
Foreign tax credit
Business credit
Tax preferences excluded from adjusted
gross income
364
364
364
364
364
364
364
364
364
364
364
364
364
38
104
115
53
67
339
247
214
283
355
364
356
107
2
137
162
258
133
6
1
132
35
6
6
46
7
14
22
30
97
1
1
9
1
9
2
7
6
9
9
4
1
1
1
36
2
4
7
7
7
1
1
1
2
1
11
2
9
9
1
11
1
1
4
4
7
5
3
18
3
1
7
4
5
5
1
5
2
84
2
154
48
7
8
6
12
3
23
98
149
29
26
2
9
5
19
19
45
t Dala deleleO lo avoid disclosure of intormalion lor specific taxpayers Deleted data are included in the appropriate lotals
Individual Retums/1987
89
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 otn samples)
Size ot adjusled gross
ncome
Elfeclive Tax Rale
Total
Under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more
Numtjer ol
Perceni ol
Number of
Perceni ol
Number of
Percent of
Number of
Perceni ot
Number of
Perceni of
returns
total
returns
total
returns
tolat
returns
lolal
returns
total
(1|
|2)
(31
(4)
(5)
(6)
(7)
(8)
(9)
(10)
All returns
106,996,270
18,362,205
100.0
94,768,013
18,341,407
100.0
10,174,636
100.0
1,513,654
100.0
539,967
100.0
Returns wiltiout total income tax
172
194
16,197
02
3,744
02
857
02
Returns with total income tax
88,634,065
828
76.426,606
80,6
10,158,439
998
1,509,910
99 8
539,110
99 8
Elleclive lax rate
Under 5 percent
18,797,808
17,6
18,690,609
19 7
92,444
09
12,214
08
2,541
05
5 under 1 0 percent
35,477,075
33,2
34,413,768
36.3
1,035,380
102
24,408
16
3,519
07
10 under 15 percent
23,525,624
22 0
19,355,876
204
4,060,285
39.9
99,813
66
9,650
18
1 5 under 20 percent
7,457,532
70
3,282,373
35
3,755,517
369
388,532
257
31,110
5,8
20 under 25 percent
2.419,697
23
551,596
06
1,084,717
107
668,263
44 1
115,121
21.3
25 under 30 percent
675,405
06
58,889
0 1
108,089
1 1
281,927
18.6
226,500
41.9
30 under 35 percent
205,880
02
29,538
0
11,715
01
31,418
2 1
133,209
247
35 under 40 percent
31,794
0
14,632
0
1,471
1,477
01
14,214
2.6
40 under 45 percent
4,180
0
53
0
2.489
241
0
1,397
03
45 under 50 percent ,
3,957
()
473
0
2.380
167
0
937
02
50 under 60 percent
8,400
0
3,632
0
3.406
787
0 1
575
01
60 under 70 percent
3,423
0
2,821
0
343
91
0
168
0
70 under 80 percent
238
0
84
0
4
33
0
117
0
80 percent or more
23 052
0
22,262
1)
199
539
0
52
0
Size of expanded income
Effective Tax Rate
Toial
Under $50,000
$50,000 under
$100,000
$100,000 under $200,000
$200,000 or more
1
Nuifiber ot
Percent ol
Number ot
Percent of
Number of
Perceni of
Number of
Percent of
Number ot
Perceni ot
returns
total
returns
total
returns
tolal
returns
total
returns
total
(11)
(12)
113)
(14)
115)
(16)
(17)
(18)
(19)
(20)
All returns
106,996,270
18,362.205
100.0
172
95,025,944
18,336,554
100.0
19,3
9,927,093
20,501
100.0
02
1,485,385
4,678
100.0
03
557.848
472
100.0
Returns without total income tax
0 1
Returns with total income tax
88,634,065
82 8
76,689,390
807
9,906,592
99 8
1.480,707
99 7
557,376
99 9
Effective tax rate
Under 5 percent
18,696,655
175
18,581.750
196
90,771
09
14.863
10
9,271
1 7
Sunder 10 percent
35,155,635
32 9
34,227,777
360
884,173
89
35.874
24
7,811
1 4
10 under 15 percent
23,733,605
222
19.761.251
208
3,860.579
389
93.881
6.3
17,894
32
15 under 20 percent , ,
7.629,148
7 1
3.390.735
36
3.847.432
38,8
347.373
23,4
43,608
78
20 under 25 percent
2.466,114
23
594.644
0,6
1 .086,755
109
664.708
447
120,007
21 5
25 under 30 percent
680,793
06
58.906
0 1
113,739
11
290.384
19,5
217,764
39,0
30 under 35 percent
195,299
02
26,671
0
12,667
0 1
29.409
2,0
126,552
22,7
35 under 40 percent
32.307
14.638
0
2,374
0
2.659
0,2
12,636
2,3
40 under 45 percent
4.243
470
0
2.449
0
528
0
796
0,1
45 under 50 percent
3.948
243
{)
2.527
0
635
0
543
0 1
50 under 60 percent
4.558
2.257
0
1.705
0
319
0
277
0
60 under 70 percent
4,644
3.282
0
1,287
0
13
0
62
0
70 under 80 percent
658
603
0
31
{)
12
0
12
0
80 percent or more
:'t-j 4SH,
26.163
0
103
t)
49
0
143
{)
( ) Less Ihan 0 05 perceni
' Returns with lolal income lax includes returns wilh income tax whicli is totally oHsei by ihe earned income credit
NOTE Detail may not add to total because ot rounding.
90
Individual Retums/1987
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 estimales based on samples)
Size of aoiusled gross income
EHective Tax Rale
Total
Under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more
Numtwr 01
returns
Percent ol
lolal
Numtjer ol
returns
Percent ol
total
Number ol
returns
Percent ol
total
Number of
returns
Perceni ol
total
Number ol
returns
Perceni ol
total
(1)
(2)
(3)
(4|
(S)
(61
(7)
(B)
(9)
(10)
All returns
106,996,270
18,329,811
88,666,459
18,781,961
35,479,638
23,537,539
7,466,874
2,430,753
682,832
210,609
32,739
4.325
3.914
8.552
3,424
238
23061
100.0
17 1
829
176
33 2
22 0
70
23
06
02
()
0
0
()
0
( )
()
94,768,013
18,311,278
76,456,735
18.683.978
34.423.618
19.374.809
3.287.204
554.342
58.889
29.929
14.632
53
473
3.632
2.821
84
22,271
100.0
193
80 7
19 7
36 3
20 4
35
06
01
10,174,636
14,555
10,160,081
88,260
1 ,030,980
4 056,576
3,761,077
1.091,492
109.197
12,207
1,471
2,489
2,330
3,456
343
4
199
100.0
0 1
99 9
09
10 1
39 9
37 0
107
1 1
01
0
0
0
0
0
0
0
1,513,654
3 238
1,510,416
8,667
22.274
97,045
388,348
670,478
286,933
33,034
1.679
291
167
837
91
33
539
100.0
02
99 8
06
1 5
64
25 7
44 3
190
22
01
{)
0
01
()
0
! )
539,967
740
539,227
1,056
2,766
9,109
30,245
114,441
227,813
135,439
14,957
1,492
944
627
169
117
52
100.0
Returns wiirioul modified total income tax
Returns witfi modified total income tax
Effective lax rate
Under 5 percent
5 under 10 perceni
10 under 15 percent
1 5 under 20 perceni
20 under 25 percent
25 under 30 percent
30 under 35 percent
01
99 9
02
05
17
56
212
422
25 1
28
40 under 45 percent
03
02
50 under 60 percent
60 under 70 percent
70 under 80 percent
80 perceni or more
01
0
0
Size of expanded income
Effective Tax Rale
Total
Under $60,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more
Number of
returns
Percent of
total
Number ol
returns
Percent ol
total
Number ol
returns
Percent ol
total
Number ol
returns
Perceni ol
total
Number ol
relurns
Perceni ol
total
(111
|12>
(131
(11)
1151
|16)
(17)
(181
(19)
(20)
106,996,270
18,329,811
88,666,459
18,680,329
35,157.354
23.747.244
7.637.009
2.476.734
689.150
200.406
33.378
4.515
3.958
4.612
4.645
657
26.468
100.0
17 1
82,9
175
32 9
22 2
7 1
23
06
02
95,025,944
18.305,981
76.719,963
18.574.518
34.237.678
19.780,546
3,396.488
596,669
58.907
27.492
14.638
470
243
2.257
3.282
603
26.172
100.0
193
80 7
195
36 0
20 8
36
06
0 1
0
0
0
0
0
()
0
0
9,927,093
19,300
9,907,793
86,612
879,420
3.857.387
3.851.670
1.093.439
115.681
13.058
2,424
2,449
2,527
1,705
1.287
31
103
100.0
02
998
09
89
38 9
38 8
110
12
01
1,485,385
4.166
1.481.219
11.470
33,196
92,051
346,120
666.989
295.582
31.191
2.912
679
635
320
13
12
49
100.0
03
99 7
08
22
62
23 3
44 9
199
2 1
02
557,848
364
557,484
7,729
7,060
17,260
42,731
119,637
218,980
128,665
13,404
917
553
330
63
n
144
100.0
Returns witfiout modified total income tax
Returns witfi modified total income tax
Effective tax rate
Under 5 percent
5 under 1 0 perceni
10 under 15 percent
1 5 under 20 percent
0 1
99 9
14
13
31
77
21 4
393
30 under 35 percent
35 under 40 perceni
40 under 45 perceni
45 under 50 perceni
50 under 60 percent
60 under 70 perceni
70 under 80 percent
80 percent or more
23 1
24
02
01
0 1
0
0
0
( ) Less than 0 05 percent
1 Relurns with mtxJified lolal ifKome tax includes returns with income tax wtiich is totally offset by the earnecJ iricome credit
NOTE Detail may nol add lo lotat because ol rounding
Section 5
Explanation of Terms
The explanation of tenns is designed to aid
the user in interpreting the statistical
content of this report and should not be
construed as interpretations of the Internal
Revenue Code or related regulations,
procedures, or policies. Code sections cited
were those in effect for 1987.
The definitions and explanations supplied in
this section relate to column or stub titles
in one or more tables in this report. They
provide background or limitations to such
titles and are necessary to interpret the
statistical tables to which they relate. For
each of these titles, the tax form and line
number on which it is reported appears after
the title. Definitions marked with the symbol
# are either new or modified definitions
reflecting changes in the law.
Section 6, 1987 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.
Adjusted Gross Income Less Deficit #
(line 30, Form 1U4U)
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, tips, fringe
benefits, and similar items;
Gross income derived from business;
Gains derived from dealings in property;
Interest, rents, and royalties;
Dividends and capital gains distri-
butions;
Alimony and separate maintenance pe^y-
ments;
Annuities, pensions, and individual
retirement arrangement (IRA) distri-
butions;
Income from life insurance and endowment
contracts;
Distributive share of partnership gross
i ncome ;
Income from an interest in an estate or
trust;
Bartering income;
Reimbursed business expenses;
Amounts received that were claimed as a
deduction or credit in a prior year;
Gambling winnings;
Prizes and awards;
Some social security pc(yments; and
All unemployment compensation.
Some items are specifically excluded
(completely or partially) from gross income
for income tax purposes. In particular the
following are excluded:
Accident and health insurance proceeds,
"Black Lung" benefits, and casualty
insurance proceeds;
Child support peo'ments;
- 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 p6iy-
ments;
Gifts, bequests, or inheritances;
Life insurance proceeds;
Employee meals and lodging provided by
the employer for the convenience of the
employer;
Military allowances and po^yments to
dependents of military personnel;
Certain pc(yments to a beneficiary of a
deceased employee;
Pcorments to reduce the cost of winter
energy consumption;
Housing allowance for members of the
clergy;
Scholarship and fellowship grants for
education toward a degree;
Certain veteran's benefits;
Worker's compensation;
Interest on most State or local
government bonds;
Benefit po^yments from public welfare
funds;
Mustering out benefits;
Foster care receipts; and
Some employer provided benefits includ-
ing insurance and pension contributions.
Gross income is further reduced by certain
deductions or exclusions to arrive at "Total
Income" (line 22, Form 1040). Following is a
list of such items:
91
92
Individual Returns/1987
Ordinary and necessary expenses of
operating a farm or business;
Expense deductions attributable to
rents, royalties, estates, trusts, and
net adjustment for windfall profit tax
withheld;
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;
Business net operating loss deductions;
Exclusion of the cost basis of pension,
annuity, or IRA paiyments or distri-
butions;
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; and
Employer contributions to simplified em-
ployee pension plans.
pcO'ments were then shown on the tax return
(line 53 total on Form 1040) where they became
either an increase to balance due or a
reduction of overpi(yinent. (See also "All
Other Taxes.")
Alimony
(lines "12, 28, Form 1040)
Payments received as alimony or separate
maintenance were income to the person
receiving them and a deduction (an adjustment
to gross income) for the person peo'ing them if
the pciyments 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.
From Total Income (line 22 on Form 1040) the
following statutory adjustments (lines 23
through 28 on Form 1040) are subtracted to
arrive at Adjusted Gross Income (line 30); a
Deficit occurs if the allowable exclusions and
deductions exceed gross income:
Reimbursed employee business expenses;
Contributions to self-employed retire-
ment plans (Keogh or simplified employee
pension (SEP)) and to individual
retirement arrangements (IRA's) by
eligible persons;
Forfeited interest penalties incurred by
persons who made premature withdrawals
of funds from time savings accounts;
Alimony peiyments;
Self-employed health insurance deduction;
Forestation or reforestation expenses;
Foreign housing exclusion; and
Repc^yments of supplemental unemployment
compensation received under the Trade
Act of 1974.
Adjustments
See "Statutory Adjustments."
Advance Earned Income Credit Pc^yments
(inciuaea in tne total on line 53, Fonn 1040)
Taxpc^yers 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 p6^yment in
their pc(ychecks during the year. Those
All Other Taxes
(lines 48,50,51,52,53, Form 1040)
For purposes of this report, this amount
represents the sum of the self -employment tax,
tax from recomputing of prior-year investment
credit, social security taxes on tip income,
any penalty taxes on individual retirement
arrangements (IRA's) or other qualified
retirement plans, and other unspecified taxes
which included uncollected tax on tips, excess
"golden parachute" payments, and section 72
penalty 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 alternative minimum tax and the
advance earned income credit pcO'nients
received. Alternative minimum tax is tabu-
lated in this report as part of "total income
tax" and is one of the criteria for
determining the taxable or nontaxable
classification of a return. Advance earned
income credit pa(yments are shown as a separate
item in computing total tax liability, balance
due, or refund. (See also "Taxable and Non-
taxable Returns" and "Total Income Tax".)
AllOtherTax pc(y ments
(lines b/-bU, l-orm IU40)
"All other taxpayments" included the tax
paid with requests for a filing extension,
excess social security or railroad retirement
tax, credit for tax on gasoline and special
fuels, and the credit for tax paid on
undistributed capital gains by a regulated
investment company.
Individual Returns/1987
93
Alternative Minimum Tax #
(line 49, Form 1040)
The Internal Revenue Code provides for
special treatment of certain kinds of income
and allows special deductions for certain
expenses. To ensure that taxpe^yers who
benefit from these provisions will pc(y at
least a minimum amount of tax, a special
alternative tax was enacted.
The alternative minimum tax was levied on
benefits received in the form of deductions
and exclusions which reduced an individual's
regular effective tax rate. These benefits
are known as "alternative minimum tax
preferences and adjustments" because they
result from the preferential treatment that
the tax law gives to particular income and
expense items.
Alternative minimum taxable income (line 8,
Form 6251) was defined as taxable income plus
adjustments and tax preference items.
Alternative minimum taxable income was then
reduced 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 taxpc(yers was
$30,000, and for married couples filing
separately, $20,000.
If there was an amount remaining after
subtracting the exemption, it was multiplied
by the alternative minimum tax rate of 21
percent and then reduced by the foreign tax
credit (limited, in general, to 90 percent of
the tax). This amount was then reduced by the
regular income tax before credits (line 37,
Form 1040 minus the regular foreign tax
credit, line 44, Form 1040) to arrive at the
alternative minimum tax.
Business or Profession Net Income or Loss
(line 13, Form 104U)
This source of income was reported by
individuals who were sole proprietors of a
nonfarm business, including self-employed
members of a profession.
When there were two or more sole
proprietorships operated by the same
taxpaiyer(s), the single amount of net income
or loss included in adjusted gross income
represented the combined net income and loss
from all sole proprietorships. The proprietor
was required to exclude investment income from
business profits 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 income. 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 Gains and Losses
See "Sales of Capital Assets Net Gain or
Loss."
Casualty or Theft Loss, Nonbusiness #
(line 18, Schedule A)
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
complete or partial destruction of property
resulting from an identifiable event of a
sudden, unexpected, or unusual nature, such as
a fire or storm. Beginning with 1987 a
deduction for a casualty or theft loss covered
by insurance could not be claimed unless a
timely insurance claim for reimbursement was
made.
Casualty and theft gains and losses were
required to be netted. Net gains were
realized if total reimbursements (such as
insurance peiyments) 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
(line 40, Form 1040)
This credit was claimed by taxpa^yers who,
while employed, incurred expenses for the care
of dependent children under age 15 or disabled
dependents. Qualifying 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.
94
Individual Returns/1987
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 taxpo^yers with
adjusted gross income of $10,000 or less. The
credit was reduced by one percentage point 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
individuals 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 #
(line 17, Schedule A)
Taxpc^yers could deduct contributions to
organizations that were religious, charitable,
educational, scientific, or literary in
purpose. Contributions could be in cash,
property, or out-of-pocket expenses that a
taxpayer paid to do volunteer work for a
qualified organization. For 1987 contri-
butions were allowed only as an itemized
deduction on Schedule A.
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. The total
contributions were limited, in general, to 50
percent of adjusted gross income.
Credit for Tax on Certain Gasoline and Special
l-tiels (line b9, horm IU4U)
This was a credit allowed in full or in
stated amounts for Federal excise taxes paid
on gasoline and special fuels, such as gasahol
and diesel fuel, if they were used for: (1 )
fanning purposes, (2) operation of public
passenger land transportation services
(operators of qualified taxicabs), (3)
operation of inter-city, local, or school
buses, (4) non-h^ghwc^y purposes of a trade or
business, or (5) operation of qualified
diesel -powered highway vehicles. These taxes
could be applied as a credit to reduce unpaid
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 ar\y
such credit reduced the basis of the vehicle
for depreciation or capital gain purposes.
Credit for the Elderly and Permanently and
Totally Disabled (line 41, Fonn 1040)
A credit (claimed on Schedule R) for the
elderly and permanently and totally disabled
was available to taxpayers age 65 or older
(within certain income limitations) and to
those taxpayers 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:
Base Amount
$5,000
$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 separate-
ly and either 65 or over
or retired on disability.
Permanently and totally disabled indivi-
duals 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 those under 65 and older, 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. And last, 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.
Individual Returns/1987
95
Credit from Regulated Investment Companies
(hne bU, honn IU4U)
Taxpc(yers 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,
taxpco'ers were entitled to claim a refundable
credit for their proportionate share of the
tax paid.
Credit to 1988 Estimated Tax
(line b4, homi IU4U}
This credit was the part of the overp^ment
of 1987 tax which taxpaiyers specifically
requested to be credited to their estimated
tax for 1988. (See also "Overpc(yment" and
"Estimated Tax Payments.")
Dividends #
(line 10, Fonii 1040)
Dividends received consisted of distri-
butions of money, stock, or other property
received by taxpe(yers from domestic and
foreign corporations, either received directly
or passed through estates, trusts, or
partnerships.
Dividends did not include nontaxable
distributions of stock or stock rights,
returns of capital, capital gains distri-
butions, or liquidation distributions.
Taxpayers were also instructed to exclude
so-called dividends on deposits or with-
drawable accounts in mutual savings banks,
cooperative banks, savings and loan associ-
ations, and credit unions, which were to be
treated as interest income; and patronage
dividends declared by farmers' cooperatives
and other cooperative organizations.
Beginning with 1987, the dividend exclusion
could no longer be claimed.
Earned Income Credit
(line 56, Form 1U4U)
This was a credit available to low-income
workers who had a child living with them for
more than half the year. The 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 14 percent of the
first $6,075 of earned income, or $851. If
earnings or adjusted gross income exceeded
$6,924, the credit was reduced by 10 percent
of the excess, so that at income levels over
$15,431 the credit was completely eliminated.
Taxpayers were required to reduce their earned
income credit by the amount of their
alternative minimum tax.
Taxpo(yers were eligible to claim the earned
income credit if they met all the following
conditions:
(1) they had earned income and both AGI and
earned income were less than $15,432;
(2) they had a child living with them in the
same principal residence in the United
States for more than 6 months of 1987;
(3) 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;
(4) their filing status was married filing a
joint return, qualifying widow(er) with
dependent child, or head of household.
The earned income credit could result in a
refund to the extent it was not used to offset
income tax liability. Thus, even if
individuals 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 Pc(yments.")
Employee Business Expenses
(line 23, Form 1U4U)
Beginning with 1987, only reimbursed busi-
ness expenses that were included in income
could be deducted by an employee as an
"adjustment" to adjusted gross income.
Unreimbursed employee business expenses were
allowed only as a "miscellaneous itemized
deduction" (Schedule A), limited to the amount
that exceeded 2 percent of adjusted gross
income. Employee business expenses included
the cost of transportation, meals, lodging,
and entertainment while away from home in the
performance of services as an employee. Also
for 1987, only 80 percent of business-related
meal and entertainment expenses were
deductible.
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.
96
Individual Returns/1987
Estate or Trust Net Income or Loss
(line i/. Schedule E, Part III)
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, amounts credited
to beneficiaries' accounts from current-year
fiduciary income (whether or not actually
received), and 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.
Taxpeo'ers 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 estates or
trusts) 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 tennination of an estate or
trust. Beginning in 1987, losses from estates
or trusts were limited by the new "passive
loss" rules (discussed in the Changes in Law
section of this report).
For the tables, 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 computed on a
return-by -return basis.
Estimated Tax Payments
(line 55, Form I04U)
This figure represented the total of the tax
payments made using Form 1040ES. The amount
reported also included any amount which was
applied to the estimated tax by reason of an
overpc(yment of 1986 tax liability. Individuals
were required to make estimated tax paiyments
if their estimated tax for Tax Year 1987
exceeded $500 and they estimated that the
total amount of income tax withheld plus
credits would be less than 90 percent of their
estimated 1987 tax, or 100 percent of their
1986 tax.
Excess Social Security Taxes Withheld
(line !>8, Form IU4U)
If a taxpeo'er received more than $43,800
($32,700 for railroad employees) from two or
more employers in 1987, too much social
security (FICA) or Railroad Retirement Act
(RRTA) tax may have been withheld from the
wages. Amounts in excess of $3,131.70 (FICA)
or $4,521.45 (RRTA) could be taken as a credit
toward payment of the taxpayer's income tax.
In the case of a joint return, the credit was
computed separately for each taxpa^yer.
Exemptions #
(lines 6, 35, Form 1040)
In the computation of taxable income, a
$1,900 deduction was allowed for each
exemption claimed. An exemption was allowed
for each taxpa^yer shown on a return except for
dependents filing a separate return. On joint
returns the husband and wife were each
regarded as a taxpayer.
Exemptions were also allowed for qualified
dependents. Beginning in 1987, if another
taxpc(yer is entitled to claim a person as a
dependent, then that dependent could not claim
an exemption when filing a return. This new
rule eliminated the double exemption that
could be claimed by both a parent and
dependent child prior to 1987. In general, an
individual qualified as a dependent if that
person:
had gross income less than $1,900 (this
did not apply if the person was a child
dependent and was either under 19 years
old or a full-time student);
received more than half of his or her
support from the taxpayer
was either related to the taxpa^yer (such
as a son, daughter, or parent) or a
member of the same household for the
whole year;
did not file a joint return with his or
her spouse; and
met certain citizenship requirements.
Farm Net Income or Loss
(line 18, Form 1040)
This source of income was reported by
individuals who were sole proprietors of a
farm. When there were two or more farms
operated by the same taxpayer, the single
amount of profit or loss included in adjusted
gross income represented the combined profit
and loss from all farming activities. Farm
business costs and expenses were deductible
from farm gross business receipts in arriving
at farm net profit or loss.
Gains from certain sales of livestock and
crops that qualified for capital gains
treatment were excluded from farm net profit
or loss and included in capital gains. Farm
rental income was included in rent net income
or loss (see Farm Rental Income or Loss).
Individual Returns/1987
97
Farm Rental Income or Loss
(line 28, Schedule E)
Taxpc(yers were required to report farm
rental income and expenses separately from
other farm profit or loss if they:
received income that was based on crops
or livestock produced by the tenant, and
did not manage or operate the farm to
any great extent.
Foreign Earned Income and Foreign Housing
Exclusions » (line z\ , horm iu4u)
Taxpe^yers could exclude from gross income a
certain amount of their foreign earned income
and employer-provided foreign housing expenses
if their home for tax purposes 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
full tax year, or
foreign earned
deductions is
Statistics of
income, and foreign housing
available for 1983 in the
Income Bulletin, Summer 1987
(2) a U.S. citizen or resident alien
physically present in a foreign
or countries for at
during any period
months.
who was
country
least 330 full days
of 12 consecutive
For 1987, qualified individuals were limited
to the lesser of a $70,000 exclusion or their
total foreign earned income. Also, they could
elect to exclude a portion of employer-
provided foreign housing expenses. If the
taxpciyer elected to take both the foreign
earned income and foreign housing exclusions,
the total amount of both exclusions was
limited to the taxpayer's total foreign earned
income.
The foreign earned income exclusion is shown
separately in Statistics of Income for 1987.
Foreign Tax Credit #
(line 44, Form 1040)
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
Federal income tax liability. Alternatively,
foreign taxes paid could be claimed as an
itemized deduction by a taxpayer. The credit
included the taxpc(yer's share of taxes paid
through partnerships, regulated investment
companies, and fiduciaries. Qualifying
foreign taxes paid in excess of the allowable
amount for Tax Year 1987 could be carried back
2 years and then forward 5 years for use in
computing the credit for those years.
Additional information on foreign tax credits.
issue.
Forfeited Interest Penalty Adjustment
(line 2/, l-omi IU4U)
Taxpc(yers 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.
General Business Credit #
(line 45, Form 1040)
The general business credit consisted of the
investment credit, the jobs credit, the
alcohol fuel credit, and two credits added by
the Tax Reform Act of 1986--the low-income
housing credit and the research credit. As a
result of the 1986 Act, the 10 percent
investment credit was repealed for property
placed in service after 1985 except for
several limited exceptions.
Taxpayers claiming more than one of the
business credits were required to summarize
them on 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 of tax
liability and 75 percent of the excess over
$25,000 ($12,500 for a married couple filing
separately).
If the current year general business credit
exceeded the tax liability limitation and
could not be entirely used for Tax Year 1987,
the excess amount could be carried back to the
three preceding tax years, then forward 15
years.
Heads of Households, Returns of
(line 4, Form IU4U)
These returns were filed by "unmarried"
persons who furnished over half the cost of
maintaining a household for more than 6 months
for at least one qualifying relative.
Unmarried persons, for purposes of this
classification, were defined as single
persons, married persons legally separated,
certain married individuals living apart but
not legally separated, or persons married to
non-resident aliens.
"Qualifying" relatives, such as children,
parents, brothers, and sisters, generally had
to qualify as the taxpayer's dependents and
actually had to live with the taxpayer. There
were two exceptions to this rule. Parents of
the taxpc(yer had to be dependents, but did not
have to live in the same household; children
98
Individual Returns/1987
of the taxpayer did not have to be dependents,
but did have to reside in the same household
as the taxpayer.
A special tax rate schedule was provided for
heads of households which gave lower rates
than those for single or married filing
separately.
Home Mortgage Interest Deduction
See "Interest Paid Deduction."
Income Subject to Tax
See "Modified Taxable Income."
Income Tax After Credits
(line 47 less earned income credit. Form 1040)
To arrive at income tax after
taxpayers deducted total personal
credits,
credits
(line' 42, Form 1040) from income tax before
credits (line 39, Form 1040). If the result
was greater than zero, the foreign tax credit,
general business credit, and other tax credits
were then deducted from the residual to arrive
at income tax after credits reported on the
tax return. (See also "Total Personal
Credits" in this section.)
Income Tax After Personal Credits
(line 43 less earned income credit. Form 1040)
This amount was "income tax before credits."
less "total personal credits".
Income Tax Before Credits
(line 39, I-orm IU4U)
This amount consisted of the tax liability
computed on current-year "taxable income'
using the tax tables or tax rate schedules.
Schedule D, or Form 8615 (line 37) plus any
additional taxes (line 38). (See also "Tax
Generated")
Income Tax Withheld
(line 54, Form 1040)
Income tax withheld included amounts
deducted from salaries, wages, tips, and other
fonns 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. Amounts withheld for distributions from
profit-sharing, retirement plans, and indivi-
dual retirement arrangements had withholding
reported on Form 1099-R.
In some cases, a backup withholding rate of
20 percent was required for interest.
dividend, and royalty pe(yments, which,
generally, were not subject to withholding.
Individual Retirement Arrangement #
(line 24a and b. Form 1040)
An Individual Retirement Arrangement (IRA)
was a savings program that allowed a taxpa^yer
to set aside money for retirement. An
individual could establish
other qualified financial
investing directly in
contracts issued by an
Beginning in 1987, the
contributions was reduced
taxpaiyers covered by an
plan whose adjusted
certain levels (see
section). Nondeductible
still allowed.
Contributions to such a
the lesser of:
an IRA at a banic or
institution, or by
individual annuity
insurance company.
deduction for IRA
or eliminated for
employer retirement
gross income exceeded
Changes in the Law
contributions were
plan were limited to
(1) an individual's compensation for the
year;
(2) $2,000 ($2,250 if a nonworking spousal
IRA was included; or
(3) the amount actually contributed to an
IRA.
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. After age 70 1/2 taxpa^yers were
required to begin withdrawals. Penalty taxes
were assessed if the taxpc(yer failed to comply
with these limitations.
Individuals could also set up an IRA to
include a nonworking spouse who met certain
qualifying conditions. The total IRA
deduction, including both the taxpayer and
nonworking spouse, could not exceed $2,250.
Beginning in 1987, a spousal IRA deduction is
reported separately on line 24b, Form 1040,
and tabulated in the statistics as "secondary
IRA paiyments."
To be deductible, pe^yments to an IRA for a
particular taxable year must be made not later
than the due date of the individual's return
for that year.
Interest Paid Deduction #
(line 13, Schedule A)
Beginning in 1987, interest expenses, except
for business or investment, were divided into
two categories: personal interest and
deductible home mortgage interest, with each
subject to new rules. Personal interest
included items such as credit card interest.
Individual Returns/1987
99
revolving charge account interest, and
interest on bank loans. Only 65 percent of
personal interest was deductible for 1987,
whereas all of it was deductible for 1986.
For 1987, the mortgage interest deduction
was limited to the amounts paid on a qualified
principal and second residence, and to the
interest associated with debt no greater than
the cost of the residence plus improvements
and mortgage loans taken to pay for qualified
medical and educational expenses.
Generally, beginning in 1987, the investment
interest deduction (interest paid on money
borrowed that is allocable to property held
for investment) was fully deductible up to the
amount of net investment income. Interest
relating to business, royalty, and rental
income was deducted directly from these items
and was, therefore, not reflected in the
interest paid statistics.
Investment Credit
(line 4b, l-orm IU40)
The Tax Reform Act of 1986 repealed the
investment credit for most property put in
service after December 31, 1985. This meant
that a taxpc(yer could no longer claim invest-
ment credit on property such as automobiles,
delivery trucks, office equipment, and farm
equipment. However, a current year investment
credit could still be claimed for certain
types of property such as timber or business
energy property.
The regular investment credit rate was 10
percent of the "qualified investment" in cer-
tain new and used depreciable assets. Since
the investment credit was claimed as one of
the components of the general business credit,
it was subject to the same net tax liability
limitation (see General Business Credit).
Itemized Deductions
See "Total Itemized Deductions," and specific
types.
Joint Returns of Husbands and Wives
(line 2, Form 1040)
These were returns of married taxpaiyers
electing the joint return filing status. The
income of each spouse had to be reported on
these returns.
A married couple could not elect to file a
joint return if: (1) their tax years began on
a different date, or (2) they were separated
under a decree of divorce or separate
maintenance on the last day of the tax year.
Marginal Tax Rates
Different portions of taxable income are
taxed at different rates. The tax rate
applied to the last dollar of income is called
the "marginal tax rate" for that return (see
Tax Generated).
Marital Filing Status
(hnes l-b, horm IU4U)
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
taxpc^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 explained under a
separate heading in this section.
Medical and Dental Expense Deduction #
(line 1-4, Schedule A)
In general, for 1987, medical and dental
expenses could be claimed as an itemized
deduction to the extent that they exceeded 7.5
percent of adjusted gross income. Amounts
paid for medicine and drugs were deductible
only if they were available only by pre-
scription or were for insulin. Taxpaiyers
could also deduct a maximum of $50 per day for
certain lodging expenses incurred for medical
care. Qualified medical expenses included
pc(yments made for the diagnosis, treatment, or
prevention of disease. (See also the Changes
in Law section of this report.)
Miscellaneous Itemized Deductions #
(lines 20-25, Form 1040)
Beginning with 1987, two tiers of
miscellaneous itemized deductions were
created. The first tier included those
expense items that were fully deductible while
expenses in the second tier were limited to
the amount that exceeded 2 percent of adjusted
gross income. (See also the Changes in Law
section of this report.)
Deductible Miscellaneous Deductions --
Fully deductible expenses included such items
100
Individual Returns/1987
as gambling losses
impainnent-related
handicapped people,
premiums.
(limited to gains),
work expenses for
and amortizable bond
Limited
Unreimbursed
those expenses
Miscellaneous
empl oyee
of
limited to the amount
of adjusted gross income
Deductions
business expenses and
producing income were
that exceeded 2 percent
Modified Taxable Income #
"Modified taxable income" is the term used
to describe "income subject to tax", the
actual base on which tax is computed for the
statistics in Tables 3.4 and 3.5. For
taxpeO'ers filing current year returns,
modified taxable income is identical to
"taxable income." However, for prior year
returns included in the 1987 statistics, a
modified taxable income was computed. This
was calculated by using the tax rate schedule
to impute a hypothetical taxable income amount
necessary to yield the given amount of tax
reported.
Mortgage Interest Credit
(included in line 42, Form 1040)
As a result of the Tax Reform Act of 1984,
State and local governments could issue
mortgage credit certificates (MCC's) to be
used in connection with the acquisition,
qualified rehabilitation, or qualified home
improvement of the taxpayer's principal
residence. A qualified MCC entitled a
taxpayer to claim a credit against Federal
income tax, and the certificate specified the
amount of the debt that qualified for the
credit and the credit 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 percentage rate. If the credit
percentage rate exceeded 20 percent, the
maximum allowable credit was $2,000 a year.
Taxpaiyers had to reduce their Schedule A
itemized deduction for interest expense by the
amount of the credit.
Moving Expense Deduction #
(line 19, Schedule A)
For 1987, 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 claim certain reasonable expenses
for moving and house hunting as an itemized
deduction. For 1986 moving expenses were an
adjustment to income. 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
individuals had to work full time for at least
78 weeks during the first 24 months to be
eligible for this deduction.
Deductible expenses included those incurred
from moving household goods and personal
effects; and travel, meals, and lodging of the
taxpayer and household members en route to the
new residence. There were no dollar limita-
tions for these expenses. Other allowable
expenses, subject to a $3,000 limitation,
included house-hunting trips, cost of meals,
lodging in temporary quarters for up to 30
days, and costs related to settlement of an
unexpired lease or acquisition of a new lease,
or selling of a residence and purchase of a
new residence.
Nontaxable Returns
See "Taxable and Nontaxable Returns."
Other Income
(line 21, Form 1040)
Included here were such items as prizes,
awards, sweepstakes winnings, gambling
winnings, recoveries of bad debts, insurance
received as reimbursement for medical expenses
taken as a deduction in a previous year,
repayment of real estate taxes deducted in an
earlier tax year if they reduced tax, free
tours received from travel agencies. Veterans
Administration rehabilitative program pay-
ments, pa(yments 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. Any "net operating loss" in an
earlier year carried forward and deducted for
1987 was entered as a negative amount.
Other Tax Credits #
(included in line 46, Form 1040)
"Other tax credits" is a residual category
in the statistics and does not relate to a
line item on a tax form. It included the
"credit for fuel from a nonconventional
source" and any other statutory credits which
were used to offset income tax before credits
and which could not be identified as one of
the following:
child care credit,
foreign tax credit.
Individual Returns/1987
101
residential energy credit (carryforward
from prior years),
general business credit,
elderly and permanently
disabled credit (credit
erly), and
mortgage interest credit.
and totally
for the eld-
Overpoyment
(hne 62, horm 1040)
An overpco'ment of tax occurred when the
"taxpsyments" exceeded "total tax liability,"
including the amount of any "refundable
portion of the earned income credit."
Overpa\yments could be refunded; or, at the
taxpo(yer's election, credited toward 1988 on
the estimated tax; or taken partly as a refund
and partly as a credit against estimated tax.
(See Credit on 1988 Estimated Tax; also see
Refund.)
Additional information on partnerships for
1987 can be found in the Statistics of Income
Bulletin, Publication 1136, Winter, I988-By.
Payment with Request for Extension of Filing
nme (line b/, Korm IU4U)
This pc(yment was made when the taxpayer
filed Form 4868, Application for Automatic
Extension of Time to File U.S. Individual
Income Tax Return or Form 2688, Application
for Additional Extension of Time to File. The
extension gained the taxpayer an additional
period of time to file Form 1040 or 1040A, but
it did not extend the time for payment of
expected tax. Full potyment of any tax due had
to be made with the application for
extension. When taxpayers filed their Form
1040 or 1040A, they entered the amount paid
with Form 4868 or Form 2688 to determine any
tax still due or any overpayment of tax.
Overpc^yment of Windfall Profit Tax
(included in line 61 )
A "windfall profit" excise tax was imposed
on producers of crude oil , but the tax was
withheld and reported by the first purchaser
of such oil. If too much tax was withheld in
the course of the year, the producer could
claim a refund on his or her income tax return.
The excess payment was entered in the margin
of the tax pa(yments section of the Form 1040.
Partnership and
Loss # (lines 6\
S Corporation Net
32, Schedule L)
Income or
Since partnerships and S corporations
(formerly Subchapter S corporations) are not
taxable entities, their net profit or loss was
taxed, in general, directly to the members of
the partnership or shareholders in the S
corporation. The profit or loss shown in the
statistics was the taxpayer's share of the
ordinary gain or loss of the enterprise and
certain payments made to the taxpayer for the
use of capital or as a salary. Net long-term
capital gain retained its character in the
hands of the partners or stockholders and was
included in the statistics for net gain or
loss from sales of capital assets.
If a return showed net income from one
partnership or S corporation and a net loss
from another, the two were added together and
the return was tabulated by the net amount of
income or loss in the appropriate column.
Beginning in 1987, net income and net loss
were reported separately for passive and
non-passive partnership and S corporation
activities. Passive losses were limited under
the new rules to the amount that could be
offset by passive income.
Pa^yments to a Keogh Plan
(line 2b, honn I04U)
Self-employed individuals were allowed to
contribute to a Keogh retirement plan or a
"simplified employment pension" (SEP) plan and
to deduct all or a part of such contributions
in computing adjusted gross income. The
amount which could be deducted was based on
net earnings from self -employment. Generally,
the maximum amount of the annual deduction was
the lesser of $30,000 or 15 percent of the
participant's compensation from the trade or
business.
Penalty Tax on Individual Retirement
Arrangements (line 52, Form 1040)
If taxpe^yers withdrew any funds from an
Individual Retirement Arrangement before they
were either age 59-1/2 or disabled, they were
subject to a penalty tax equal to 10 percent
of the premature distribution. Any taxpe^yer
who failed to withdraw the minimum required
distribution after reaching age 70-1/2 had to
pay a 50-percent excise tax on the excess
accumulation. Contributions to the retirement
arrangement in excess of the legal limitation
for the year (the lesser of $2,000 or the
taxpe^yer's compensation for the year) were
subject to an excise tax equal to 6 percent of
the excess contribution. (See also
"Individual Retirement Arrangement.")
Pensions and Annuities
(lines 16a, 16b, Form 1 040 )
Generally, pensions represented periodic
income received after retirement for past
102
Individual Returns/1987
Those pensions
connection with
entirely by the
nontaxable
taxpayer's
while the
employer's
services with an employer, while annuities
were income pj^yable at stated intervals after
payment of a specific premium. A taxpayer
could acquire a pension or annuity either by
purchase from a commercial organization
(usually life insurance, endowment, or annuity
contracts) or under a plan or contract
connected with the taxpciyer's employment,
or annuities obtained in
employment could be purchased
taxpayer or could be financed
in part (a contributory plan) or in whole (a
non-contributory plan) by contributions of the
employer.
Since a non-contributory pension was paid
for entirely by an employer, the amount
received by the employee was fully taxable.
This fully taxable pension was reported on
lines 16a and b. 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
portion, represented the
contributions under the plan,
taxable portion represented the
contribution.
The "three-year rule" which permitted an
employee to exclude all qualified retirement
annuity payments from income until the
employee had recovered the amount contributed
to the plan {if the amount contributed was
recovered within three year years), was no
longer available after July 1, 1986. The
employee was required to report pc(yments under
the general rule which provided that the
nontaxable portion be amortized over the
expected lifetime of the taxpayer.
The entire amount of pensions received for
the year was reported on line 16a, "Pensions.
IRA distributions, annuities, and rollovers,'
of the Form 1040, with the taxable portion
being computed on a separate worksheet and
entered on line 16b, "Taxable amount."
Predetermined Estimated Tax Penalty
(included in line 65, Form 1040)
If a return showed taxes of $500 or more
owed on line 65 (tax due at time of filing)
and this amount was more that 10 percent of
IRe total tax, taxpa^yers could owe a penalty.
Also, taxpayers could owe a penalty if they
underpaid their 1987 estimated tax liability
for any payment period. Form 2210 was used to
determine the amount of a penalty, if any.
Regular Tax Computation
Typically, the taxpayer, in determining the
amount of "tax generated," first computed
taxable income. Depending on marital status
and size of taxable income, the taxpayer then
used the tax tables or applied the rates from
one of four tax rate schedules to determine
tax. Returns of taxpayers who had taxes
computed by the Internal Revenue Service were
classified under the regular tax computation
method.
Rent Net Income or Loss #
(line 23, column A, Schedule E)
Rent net income or loss constituted a part
of adjusted gross income and was determined by
deducting from gross rent, amounts for
depreciation, repairs, improvements, interest,
taxes, commissions, advertising, utilities,
insurance, janitorial services, and any other
allowable expenses related to the rented
property. Beginning with 1987, new "passive
loss" rules limited the losses that could be
claimed for rental activities. In the
statistics, total rental net loss includes
passive losses that were not deductible in
figuring AGI. (Passive losses are discussed
under Changes in Law.)
Royalty Net Income or Loss
(line 23, Column, iicnedule E)
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
artistic 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 Code
section 1231, and, as a result of the separate
computation required by that section, are
reflected in the statistics for "sales of
capital assets" and "sales of property other
than capital assets."
S Corporations
See Fartnershi ps
Profit or Loss.
and S Corporations Net
Refund
(line 63, Fonn 1040)
A refund of tax included all overpayments of
income taxes not applied by the taxpayer as a
credit to the next year's estimated tax. (See
also Overpayment.)
Salaries and Wages
(line 7, Form 1040)
Salaries and wages as reported on the tax
return were amounts of compensation primarily
for personal services. The following items
were included:
Individual Returns/1987
103
over employee
commissions,
bonuses,
- tips,
fees,
excess reimbursement
business expenses,
moving expense allowances,
employer's pjiyments 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,
exercising a stock appreciation right,
vacation allowances,
poiyments received as the result of
winning some legal suits,
most disability pc(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 pe^yments for
services (e.g., merchandise, accommo-
dations, certain meals or lodging,
certain stock purchase plans, or
prope>"ty).
Identifiable amounts for any of these
categories which may have been reported by
taxpe^yers as "other income" were treated as
salaries and wages for the statistics.
Sales of Capital Assets Net Gain or Loss #
(line 14, Form 104U)
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. However, 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 (see Sales of
Property Other Than Capital Assets, Net Gain
or Loss). This rule did not apply to the net
gains from the disposition of certain types of
property used in business which were treated
as capital gains under Code Section 1231,
The following concepts were used in the
computation of net capital gain or loss for
this report:
Net capital gain— If the combination of
net short-term gain or loss and net long-term
gain or loss resulted in a positive amount,
the taxpoO'er had a net capital gain. For
1987, the full amount of this gain, whether
short- or long-term (short-term meant assets
were held 6 months or less and long-term was
over 6 months), was included in adjusted gross
i ncome ,
Net capital gain also included capital gain
distributions which were not reported on
Schedule D (Capital Gains and Losses and
Reconciliation of Forms 1099-B). These
capital gain distributions were entered
directly on page 1 of Form 1040 if the
taxpc(yer did not have any other gains or
losses to report on Schedule D. These
distributions were always considered to be
long-term capital gains and for 1987, they
were included in the net capital gain
statistics.
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
taxpeiyer showed a net capital loss. The
amount of net capital loss to be included in
adjusted gross income was limited to the
smaller of the actual net capital loss or
$3,000 ($1,500 for married persons filing
separately). Any excess capital losses over
the $3,000 limit could be carried over to
subsequent tax years.
Sales of Property Other Than Capital Assets,
Net Gain or Loss (line 15, Form IU4U)
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
corporations or fiduciaries; and
(5) amounts resulting from certain
"involuntary conversions," including net
losses from casualty and theft.
Gains from the disposition of some property
types not considered to be capital assets
104
Individual Returns/1987
could be treated as capital gains under
certain conditions. Conversely, under other
conditions gains from the disposition of some
property types considered to be capital gains
could be denied capital gains treatment.
Taxpc(yers reported all gains and losses not
receiving capital gains treatment on Form
4797, Gains and Losses From Sales or Exchanges
of Assets Used in a Trade or Business and
Involuntary Conversions.
Sel f -Empl oyed Health Insurance #
(line 'lb, honn IU4U)
For 1987, self-employed individuals could
deduct as an adjustment to income up to 25
percent of the amount paid for medical
insurance for themselves and their family.
The balance of the cost was included with
other medical care expenses as an itemized
deduction subject to the 7.5 percent deduction
threshold based on AGI. However, self-
employed persons were not allowed this
deduction if they or their spouses were
employees and eligible to participate in an
employer-subsidized health plan.
Self-Employment Tax
(line 48, Form 1U4U)
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. Some types of
income (such as dividends, interest, and
capital gains and losses) and certain
deductions (such as net operating losses, and
casualty and theft losses) were not allowed in
computing self -employment earnings.
The maximum amount subject to
self -employment tax for 1987 was $43,800,
reduced by any wages covered by social
security. The self-employment tax rate for
1987 was 14.3 percent, but the actual amount
paid was 12.3 percent because a credit of 2
percent was applied against the amount of
self-employment tax. The rate for 1986 was
also 12.3 percent, but the maximum amount
subject to tax was $42,000.
Separate Returns of Husbands and Wives
nine 3. Form 1040)
Generally, these were returns of married
persons, each of whom filed a return
independently 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 taxpc(yer.
Single Persons, Returns of
(line 1, Form 1040)
These were returns of (a) unmarried persons
who did not qualify as a head of household or
surviving spouse, or (b) certain married
individuals 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
(line 30, Form 1040)
The amount of adjusted gross income reported
by the taxpayer on the return was the basis
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 breakeven returns in a table were
included in the lowest income size class.
Social Security Benefits
(lines 20a, 20b, Form IU40)
Social security benefits include any monthly
benefit under title II of the Social Security
Act or the part of a "tier 1 railroad
retirement benefit" that was equivalent to a
social security benefit. Social security
benefits are not taxable unless the taxpayer's
other income exceeds certain levels. The
maximum amount taxed was one half of the net
social security benefits received. Social
security benefits received were reported on
Form 1040, line 20a with only the taxable
portion reported on 20b. However, some
taxpc(yers who had no taxable benefits me^y not
have shown the total benefit on their income
tax returns.
Social Security Taxes on Tip Income
(line bl, Fomi IU4U)
This amount consisted of social
on unreported tip income and
employee social security tax on tips.
Cash tips amounting to $20 or more that
taxpcO'er received in a month while working for
any one employer were subject to withholding
of income tax and social security tax (this
security tax
uncollected
the
Individual Retums/1987
105
included the equivalent railroad retirement
tax). Cash tips counted toward social
security benefits, and an employee was
required to report these tips to the employer
who would then withhold the social security
tax. However, if the employer was unable to
withhold the amount of social security tax,
the amount of uncollected social security tax
on tips was indicated on the employee's Form
W-2, and the taxpc(yer was required to report
the uncollected tax and pc^y 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.
Standard Deduction #
(line 33b, Form 1U40)
Basic - Beginning with tax year 1987, the
zero bracket amount was replaced by the
standard deduction. The basic standard
deduction amounts that could be claimed by
taxpaiyers were determined by filing status and
age or blindness. Those taxpayers who were 65
years of age or over or blind were allowed a
higher basic standard deduction in each filing
status than other taxpao'ers, as shown below.
Additional - Taxpc(yers who were age 65 or
"5TTnd were not only allowed a higher
deduction but could also claim
standard deduction amount of
and $600, if married, for
over or
basic standard
an additional
$750, if single,
each person 65 years of age or older or
blind. The basic standard deduction and the
additional standard deduction as it applies to
taxpayers, depended on age and blindness.
Single
- Under 65, basic deduction was $2,540
- 65 or over or blind, basic deduction was
$3,000 plus
$750 for each additional deduction
Married filing jointly or qua! ifying widow(er)
- unaer bb, basic deduction was jj./bu
- 65 or over or blind, basic deduction was
$5,000 plus
$600 for each additional deduction
Married, filing separately
- Under bb, oasic deduction was $1,880
- 65 or over or blind, basic deduction was
$2,500 plus
$600 for each additional deduction
Head of Household
- under bb, basic deduction was $2,540
- 65 or over or blind, basic deduction was
$4,400 plus
$750 for each additional deduction
deduction was tabulated for all taxpa^yers who
claimed it, including those who were 65 or
older or blind. The "additional standard
deduction" total included only the additional
amount that was taken by those taxpa^yers who
were 65 or older or blind.
State Income Tax Refunds
(line n, F^onn 1040)
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.
Statutory Adjustments #
(lines 23-25, Form 1040)
These were certain adjustments to gross
income allowed as deductions in arriving at
adjusted gross income. For 1987, statutory
adjustments included reimbursed employee
business expenses, pe^yments to a self-employed
Keoqh retirement plan or a "simplified
employee pension" (SEP), forfeited interest
penalty, pc(yments to an individual retirement
alimony paid, the
insurance deduction, and
deduction. Each of the
in this section. In
adjustments included the
forestati on/reforestation amortization deduc-
tion and the rep6(yment of supplemental unem-
ployment benefits under the Trade Act of 1974.
arrangement (IRA),
self-employed health
the foreign housing
above is described
addition, statutory
Surviving Spouses, Returns of
(line 5, Form I04U)
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 claim an exemption.
Taxpayers who were surviving spouses 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 Due at Time of Filing
(line 65, Form 1U4U)
"Tax due" was reported on returns on which
"total tax liability" exceeded "total tax-
peiyments."
Tax From Recomputing Prior-Year Investment
Credit (line bO, horm IU4U)
In the statistics, the basic standard
The investment tax credit provisions of the
106
Individual Returns/1987
law included a recapture rule which required
taxpayers to pay back all or a portion of any
investment credit previously 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.
Tax Generated #
(line 37, Fonn 1040)
This amount was the tax computed on modified
taxable income (see "Modified Taxable
Income"). For 1987, there were five tax
rates, 11, 15, 28, 35, and 38.5 percent. The
amount of income subject to the different tax
rates depended on filing status, with two
exceptions. First, if a taxpc^yer had a
long-term capital gain (in excess of
short-term capital loss), the maximum tax rate
on it was 28 percent. Those capital gains
that were taxed at this rate were tabulated as
such in Tables 3.4 and 3.5. Second, the
amount of investment income of children under
age 14 that exceeded $1,000 and was taxed at
the parents' rate on Form 8615 was tabulated
separately in Tables 3.4 and 3.5.
On most returns, except those with
additional taxes from special computations,
"tax generated" equaled "income tax before
credits."
Tax Rates
See "Tax Generated.
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 alternative
minimum tax). 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 pc^yments,
golden parachute pc^yments, or uncollected
employee social security 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 pe^yments, were either based on prior
year's income or were penalty taxes.
For this report, the earned income credit
was treated as an amount which, first, was
used to offset income tax before credits.
Since the earned income credit was refundable,
it was subtracted from income tax (for the
statistics) after reduction by all other
statutory credits. As a result, some returns
became nontaxable strictly because of the
earned income credit if there was no
alternative minimum tax 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 and does not
reflect any changes resulting from audit or
other enforcement activities.
Taxable Income
(line 36, Form 1040)
Taxable income was derived by subtracting
from adjusted gross income any exemption
amount and either total itemized deductions or
the standard deduction. On
returns, in contrast to prior
received during the current
period, taxable income is
"modified taxable income."
current year
year returns
year filing
identical to
Taxable Interest Received
(line 9, Form 1040)
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. Also included
as interest were "dividends" on deposits or
withdrawable accounts in mutual savings banks,
cooperative banks, savings and loan
associations, and credit unions. Most
interest on State or local government
obligations remained tax-exempt, but the total
tax-exempt interest had to be reported on line
9 of Form 1040 beginning with 1987. It was
not included in the taxpatyer's income (see
Tax-Exempt Interest). If interest on accounts
frozen by insolvent financial institutions was
not received during the tax year, it was
excluded from income.
Taxes Paid Deduction
(line 8, Schedule A)
Taxes allowed as a deduction from adjusted
gross income included personal property taxes.
State and local income taxes, taxes paid to
foreign countries or U.S. possessions unless a
foreign tax credit was claimed, and real
Individual Returns/1987
107
estate taxes except those levied for
Improvements that tended to increase the value
of the property. Mandatory employee
contributions to a state disability fund and
employee contributions to a state unemployment
fund were also included. Federal taxes and
State and local sales taxes were not
deductible.
Taxes paid on business property were
deducted separately on the schedules for
business, rent, royalty, and farm income and
are excluded from the "taxes paid" statistics
in this report.
as a refundable amount (see also Earned Income
Credit).
Total Income Tax
(lines 47 and 49, Form 1040)
Total income tax was the sum of income tax
after credits and the alternative minimum
tax. 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."
Tax-Exempt Interest #
(line y, honii IU4U)
Beginning with 1987, the amount of any
tax-exempt interest received or accrued during
the tax year had to be shown on the tax
return. Tax-exempt interest includes interest
on certain State and municipal bonds, as well
as any tax-exempt interest dividends from a
mutual fund or other regulated investment
company. This is an information reporting
requirement and does not convert tax-exempt
Interest to taxable interest.
Taxpayments
(lines 54, 55, 57-61, Form 1040)
These po(yments were generally made before
the return was filed and were applied against
tax liability to detennine any amount peiyable
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 ,
(4) estimated tax pco'ments,
(5) payment with request for extension of
filing time,
(6) credit from regulated investment com-
panies,
(7) overpayment of windfall profit tax, and
(8) all other taxpsyments.
Each of the above is described under a
separate heading in this section.
While the earned income credit was included
with taxpayments on the tax return itself, for
the statistics it is treated partly as a
credit against income tax liability and partly
Total Itemized Deductions #
(line 33a, f^onn 1U4U)
Itemized deductions from adjusted gross
income could be claimed for medical and dental
expenses, taxes paid, interest paid,
contributions, casualty and theft losses,
moving expenses, and miscellaneous deductions.
Four groups of taxpayers were required to
itemize their deductions, even if those
deductions were less than the standard
deduction amount. Those individuals were
married persons filing a separate return when
the taxpcyer's spouse elected to itemize, dual
status aliens, taxpayers filing a return with
a short tax year, and persons excluding income
received from sources in U.S. possessions.
The total amount of itemized deductions was
tabulated only from returns showing positive
adjusted gross income. (See Changes in Law
section.)
Total Personal Credits #
(lines 40-4i!, bb, Form 1040)
For 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 (prior year);
(4) mortgage interest credit; and
(5) earned income credit used to offset
income tax before credits.
This amount was deducted from income tax
before credits to arrive at income tax after
personal credits. The portion of the earned
income credit which did not result in a
negative amount was tabulated in this report
as "earned income credit used to offset income
tax before credits." (See also "Income Tax
After Personal Credits.") All personal
credits were limited to the amount needed to
offset "income tax before credits." Each of
108
Individual Returns/1987
the above credits is described
separate heading in this section.
under a did not include any
credit pc^yments.
advance earned income
Total Tax Credits
(line 4Z plus line 46, Form 1040)
This item represents the sum of "Total
Personal Credits", the "Foreign Tax Credit",
the "General Business Credit", and "Other Tax
Credits". All tax credits were limited to the
amount needed to offset "income tax before
credits."
Total Tax Liability
(line b'i modified by the earned income credit.
Form 1040)
Total tax liability was the sum of income
tax after credits, alternative minimum tax,
self -employment or railroad retirement 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 on
tips, and tax on golden parachute pc(yments.
These taxes were then 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
Type of Tax Computation #
(line 3/, l-onii IU4U)
Tabulations in Table 3.1
of computing the tax on
tax. Tnese methods were:
include
1 ncome
two methods
subject to
(1) regular tax, as computed from the tax
tables or tax rate schedules
accompanying the Forms 1040, 1040A, or
1040EZ (see "Regular Tax Computation");
and
(2) capital gains alternative tax, computed
on Schedule D; and
A third method was the tax on investment
Income of children under 14 computed on Form
8615. Returns using this method were not
included in Table 3.1 .
Unemployment Compensation #
(line 19, Form 1U4UJ
Beginning in 1987, all unemployment
compensation had to be included in income. In
prior years, generally only a portion (if any)
of the benefits were includible.
Section 6 1987 Forms and Instructions
Page
Fonn 1040 and instructions 110
Forms 1040A and 1040EZ 1 39
Schedules A & B, Itemized Deductions and Interest and Dividend Income 142
Schedule C, Profit or (Loss) From Business or Profession 143
Schedule D, Capital Gains and Losses and Reconciliation of Forms 1099-B 144
Schedule E, Supplemental Income Schedule 145
Schedule F, Farm Income and Expenses 146
Scliedule R, Credit for the Elderly or for the Permanently and Totally Disabled 147
Schedule SE, Computation of Social Security Self -Employment Tax 148
Form 2441, Credit for Child and Dependent Care Expenses 148
Form 3800, General Business Credit 149
Fonn 6251, Alternative Minimum Tax- Individuals 149
Form 4562, Depreciation and Amortization 150
Form 8582, Passive Activity Loss Limitations 151
Form 8606, Nondeductible IRA Contributions, IRA Basis, and Nontaxable IRA
Di stri buti ons 151
Form 8615, Computation of Tax for Children Under Age 14 Who Have Investment
Income of More Than $1 ,000 152
109
110
Individual Returns/1987
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travel as education, lux
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rtainment have also
ubiication 463, Travel,
and Gift Expenses, for
ness Expenses. Gener
sed business expenses
a miscellaneous itemiz
cheduleA(Form 1040
nt they exceed 2% of yo
ncome Get Publicalic
Arrangements
u were not cove
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sr, if you were
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your unreimbu
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■D
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instructions fo
begin on page
in
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Reduced Tax Rates. Most of the rates ^
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2a
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ed Standard Deduction. The
d deduction {formerly the zero
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als See the instructions for line
•0
5
Age 65 or Over or Blind? The additiona
personal exemption for individuals who
age 65 or over or blind is no longer allow
However, if you were 65 or over or blind
you do not itemize your deductions on
Schedule A {Form 1040), your slandar
deduction is generally more than that
allowed toother nonitemizers See
Standard Deduction for Persons Age
or Over or Blind on page 16 for details
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Individual Returns/1987
115
° o n '
•■ajS o r; ^ n
v5 n :
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M -3 C-^ "3
? Attach a Stat
address of the
or disability in
ormationon
ncome tax f ror
paid by
e cash a
receivec
3 gifts.
paid for
e value
IS not
2
r^ S S ? 5
= 111
meals
f empi
nd not
e Don
uat wc
employ
otrepo
to acce
emises
nt.
enetits
Includ
goods
atwer
• Any amount your employer
moving expenses (including th
services furnished m kind) tha
included m Box 10 on Form W
on line
ourpe
omew
ratax
S§„5
= r
W-2. include It on line
showing the name and
andamount of sickpay
(Get Form W-4S for in
withholding of Federal
a
1
• Fair market value 0
quarters it given by you
matter ot your choice a
employer's convenienc
value of meals given yo
were provided lor your
convenience Also don
living quarters you had
employer's business pr
condition of employme
• Strike and lockout b
union from union dues
the fair market value 0
Don't report benefits th
Note: You must report
salaries, etc , paid tor y
services, even if the inc
to a trust (including an
person, a corporation, c
organization
For more details on
received in the form of
meals, stock options, e
525. Taxable and Nont
51
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116
Individual Returns/1987
K "^Z
2Q- <o£-':3.™.-
= 0-5 ^■■^. ■=i'^
E.Z »-</> E iS
I;il!ill|li3!iiil
^ sg fl-=l
For details on other rollovers, incluc
distributions under qualified domestic
relations orders, get Publication 575.
Lump-Sum Distributions. If you receiv
lump-sum distribution from a profit-sha
or retirement plan, you should receive i
Form 1099-R showing the amount of t
distribution Beginning in 1987. the tot
the ordinary income part and the capita
gam part should be entered on line 16b
entry is required on line 16a However,
tax-free transfer of cash or other
one retirement program to anoth
are two kinds of rollovers to an in
retifemenl arrangement (IRA) (
from one IRA to another, and (2)
from a qualified employer's plan
Rollover distributions are repo
toyouon Form 1099-R For arc
distribution, enter the total distn
(excluding your nondeductible co
ifany)on line 16a If the total on
was rolled over, enter zero on Itne
Otherwise, enter the part that wa
rolled over as ordinary income on
Special rules apply to partial rollo
property For details on partial or
rollovers, get Publication 590. Ir
Retirement Arrangements (iRAs)
£2 P5^c° 1° «i -
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Individual Returns/1987
117
ill
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118
Individual Returns/1987
pas ^
III
II
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o c V
-- a'Sr-SciT
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till
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2c Checked —No Standard
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Jf n and your spouse itemizes
i( you are a dualstalus alien,
e the standard deduction
e 65 or over or blind
uction for Persons Age 65 or
H you checked any box on
standard deduction will
rger than the amount for
Is Use the following chart to
fd deduction amount to enter
Jt before using the chart,
enter the total number of
on line 32a m the space
at line However, if you can be
ependent on another person's
worksheet for dependents
lit
lis
s
Ij
1 $5,600
2 $6,200
3 $6,800
4 $7,400
SS|
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Standard Ded
Over or Blind
line 32a, your
generally be la
other mdividu
find the stand
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make sure you
boxes checked
provided on th
claimed as ad
return, see the
«S €
c
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Deduction
a separate
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youcanno
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L
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11
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Individual Returns/1987
119
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120
Individual Returns/1987
a; -4>'S^^^«;*
= r ££?E = si5£ sIIb? ?S51f '■
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Individual Returns/1987 125
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132
Individual Returns/1987
I
c
1
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1
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a
1
3. Is
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1
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367 6.704 5.037
381 6.721 5,051
395 6.739 5,065
409 6.756 5,079
423 6,774 5,093
437 6,791 5.107
451 6.809 5,121
ss«s
535 6.914 5.205
549 6,931 5.219
563 6,949 5.233
577 6.966 5.247
591 6,984 5.261
605 7,001 5,275
619 7.019 5,289
633 7,036 5.303
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m
6 363 4.647 7.054 5,317
6 380 4.661 7.071 5,331
6 398 4.675 7.089 5,345
6 415 4.689 7.106 5,359
6 433 4,703 7,124 5,373
6450 4,717 7.141 5.387
6.468 4,731 7,159 5.401
6485 4,745 7.176 5,415
6 503 4,759 7,194 5 429
6 520 4,773 7.211 5,443
6 538 4.787 7.229 5 45?
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6,713 4,927 7.404 5 597
6.730 4,941 7.421 5.611
6,748 4,955 7,439 5.625
6 765 4,969 7,456 5 639
6,783 4,983 7,474 5,653
6.800 4,997 7,491 5,667
6.818 5,011 7,509 5,681
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133
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10 Do you treat all use of vehicles by employees as personal use?
1 1 Do you provide more than live vehicles to your employees and retain the information received from your employees
concerning the use of the vehicles?
12 Do you meet the requirements concerning fleet vehicles or qualified automobile demonstration use (see instructions
Note: //your answer fo a, 9. 10. ll.or 12is 'Yes.' you need not complete Section B for ttie covered vetitcles
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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 STANDARD DEDUCTION
(See also basic and standard deductions)
Change in law 7
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Reported on Form 1040A returns 1.6
ADJUSTED GROSS INCOME LESS DEFICIT
Classified by:
Marital status 1 .3
Number of exemptions 2.3
Size of adjusted gross income 1.4
Size of cumulated adjusted gross
income 1 .1
Def i nition 91
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
High income returns 5,6
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, 1975-1987 A
ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST
Classified by ratio of taxable income
to specified alternative income 3,4
Definition 71
Reported on high income returns 1,2
ADJUSTED GROSS INCOME PLUS EXCLUDED TAX
PREFERENCES
Classified by ratio of taxable income
to specified alternative income 3,4
Definition 71
Reported on high income returns 1,2
ADJUSTMENTS
(See statutory adjustments)
ADVANCE EARNED INCOME CREDIT PAYMENTS
Classified by size of adjusted gross
income 3.3
Definition 92
ALIMONY PAID
Change in law 4
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 92
Reported on returns with itemized
deductions classified by marital
status 2.2
ALIMONY RECEIVED
Change i n 1 aw 4
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 92
Reported on:
Returns with itemized deductions
classified by marital status 2.2
ALL OTHER TAXES
Classified by size of adjusted gross
income 3.3
Definition 92
ALL OTHER TAXPAYMENTS
Classified by size of adjusted gross
income 1 .4
Definition 92
ALTERNATIVE MINIMUM TAX
Change i n 1 aw 4
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Def i ni t ion 93
Reported on:
High income returns 5,6
Returns with income subject to tax.... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
ALTERNATIVE MINIMUM TAXABLE INCOME
(See alternative minimum tax)
B
BASIC STANDARD DEDUCTION
(See also additional and standard deductions)
Change in law 7
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4
Reported on Form 1040A returns 1.6
BUSINESS CREDIT
Reported on high income returns 5,6
BUSINESS OR PROFESSION NET INCOME OR LOSS
Classified by:
Marital status 1.3
153
154
Individual Returns/1987
Size of adjusted gross income 1.4
1 979 i ncome concept B
Def i ni ti on 93
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
Reported on returns with itemized
deductions Classified by marital
status 2.2
Time series, 1975-1987 A
CREDIT FROM REGULATED INVESTVENT COMPANIES
Classified by size of adjusted gross
Income 3-3
Definition 95
CREDITED TO 1988 ESTIMATED TAX
Classified by size of adjusted gross
income 1-4
Definition 95
CAPITAL GAINS AND LOSSES
(See sales of capital assets reported on
Schedule D)
CASH CONTRIBUTIONS DEDUCTION
(See contributions deduction)
CASUALTY OR THEFT LOSS
Classified by marital status 1.3
Def i ni ti on 93
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 1.4,3.3
Def ini tion 93
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions
classified by marital status 2.2
Time series, 1975-1987 A
CHILDREN AT HOME EXEMPTIONS
(See exemptions)
CHILDREN AWAY FROM HOME EXEMPTIONS
(See exemptions)
COEFFICIENT OF VARIATION
Definition 15
CONFIDENCE INTERVALS
(See description of the sample)
CONTRIBUTIONS CARRYOVER
(See contributions deduction)
CONTRIBUTIONS DEDUCTION
Change in law 4
Classified by marital status 1.3
Definition 94
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
Type of contribution 2.1
CREDIT FOR TAX ON CERTAIN GASOLINE AND SPECIAL
FUELS
Classified by size of adjusted gross
i ncome 3.3
Definition 94
CREDIT FOR THE ELDERLY AND PERMANENTLY AND
TOTALLY DISABLED
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4,3.3
Def ini tion 94
DEDUCTIBLE POINTS
(See interest paid deductions)
DEPENDENT EXEMPTIONS
(See also exemptions)
Change in law 4
DESCRIPTION OF T»E SAMPLE
Confidence intervals 15
Method of estimation 15
Processing and management of the sample... 16
Sample design and selection criteria 13
Sampling variability 15
DIVIDENDS
Change i n 1 aw 4
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4
1979 income concept B
Definition 95
Reported on:
Form 1040A returns 1.6
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
EARNED INCOME CREDIT
Change in law 4
Def i niti on 95
Refundable portion classified by size
of adjusted gross income 1.4,3.3
Used to offset income tax before credits:
Classified by:
Marital status 1 .3
Size of adjusted gross i ncome.. 1 .4,3.3
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions
classified by marital status 2.2
ECONOMIC INCOME
Definition 68
EMPLOYEE BUSINESS EXPENSE
Change in law 5
Classified by size of adjusted gross
income 1 .4
Individual Returns/1987
155
Def i niti on 95
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
1979 income concept B
Def i niti on 96
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
ESTIMATED TAX PAYMENTS
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4
Definition 96
Reported on returns with itemized
deductions classified by marital
status 2.2
EXCESS SOCIAL SECURITY TAXES WITHHELD
Classified by size of adjusted gross
income 3.3
Definition 96
EXEMPTIONS
Change in law 5
Classified by:
Man' tal s tatus 2.4
Size of adjusted gross income 1.4
Type of exemption 2.3
Def i ni ti on 96
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
Time series, 1975-1987 A
EXPANDED INCOME
Classified by ratio of taxable income
to specified alternative income 3,4
Definition 71
Reported on high income returns 5,6
FARM INCOME OR LOSS
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4
Definition 96
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
FARM RENTAL INCOME OR LOSS
Classified by:
Mari tal status 1.3
Size of adjusted gross income 1.4
Def ini tion 97
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
FILING REQUIREMENTS
Description i
FOREIGN EARNED INCOME AND FOREIGN HOUSING
EXCLUSION
Change in law 5
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 97
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
FOREIGN TAX CREDIT
Classified by:
Mari tal status 1.3
Size of adjusted gross income 1.4,3.3
Definition 97
Reported on:
High income returns 5,6
Description 72
Returns with itemized deductions:
Classified by marital status 2.2
Time series, 1975-1987 A
FORFEITED INTEREST PENALTY ADJUSTMENT
Classified by size of adjusted gross
income 1 -4
Definition 97
FORM 1040 RETURNS
Classified by size of adjusted gross
income 1 •4
Time series, 1975-1987 A
FORM 1040A RETURNS
Classified by size of adjusted gross
i ncome 1*6
Time series, 1975-1987 A
FORM 1040EZ RETURNS
Classified by size of adjusted gross
income 1-5
Time series, 1975-1987 A
FORMS AND INSTRUCTIONS
Fonii 1 040 110
Form 1 040A 1 39
Form 1 040EZ 1 41
Form 2441 1 48
Form 3800 1 49
Form 4562 150
Form 6251 1 49
Form 8582 1 51
Form 8606 1 51
Form 861 5 1 52
Schedules A & B 142
Schedule C 1^3
Schedule D 1 44
Schedul e E 145
Schedule F 1 46
Schedul e R 1 47
Schedule SE 1 48
FOUR INCOME MEASURES
Definition 71
GENERAL BUSINESS CREDIT
Changes in law
156
Individual Returns/1987
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4,3.3
Definition 97
Reported on returns with itemized
deductions classified by marital
status 2.2
HEADS OF HOUSEHOLDS, RETURNS OF
(See also marital filing status)
Classified by size of adjusted gross
income 1 .2
Def i ni ti on ^^
HIGH INCOME RETURNS
Classified by:
Effective tax rate 11,12
Ratio of taxable income to
specified alternative income 3,4
Size of income under alternative
i ncome concepts 1 .2
Description "^
Itemized deductions as a percent
of income 9>10
Items with largest tax effect 7,8
HOME MORTGAGE INTEREST DEDUCTION
(See interest paid deduction)
IMPLICIT TAX
Descri ption 73
INCOME SUBJECT TO TAX
(See also modified taxable income)
Reported on returns with income
subject to tax 3.1
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
Def i ni ti on 98
Reported on:
Form 1040A returns 1.6
High income returns 5,6
Returns with income subject to tax.... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
INCOME TAX AFTER PERSONAL CREDITS
Classified by size of adjusted gross
i ncome 1.4
Def i niti on 98
INCOME TAX BEFORE CREDITS
Classified by size of adjusted gross
income 1 .4
Def i niti on 98
Reported on:
High income returns 5,6
Returns with income subject to tax.... 3.1
Returns with itemized deductions 2.1
Time series, 1975-1987 A
INCOME TAX WITHHELD
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 98
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions
classified by marital status 2.2
INDIVIDUAL RETIREMENT ARRANGEMENT (IRA)
ADJUSTMENT
(See also primary and secondary IRA pctyments)
Change in law 5
Classified by size of adjusted gross
income 1.4
Definition 98
Reported on high income returns 5,6
Time series, 1975-1987 A
INTEREST PAID DEDUCTION
Change in law 5
Classified by marital status 1.3
Definition 98
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
Type of interest paid deduction 2.1
INVESTMENT CREDIT
Definition 99
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
INVESTMENT INTEREST PAID
(See interest paid deduction)
ITEMIZED DEDUCTIONS
(See total itemized deductions and specific
type of deduction)
JOINT RETURNS OF HUSBANDS AND WIVES
(See also marital filing status)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.2
Definition 99
Reported on returns with total
income tax 3,2
LIMITATIONS OF THE DATA
(See description of the sample)
Individual Returns/1987
157
Definition TOO
Reported on returns with itemized
deductions 2.1
MARGINAL TAX RATES
Change in law 7
Def i nition 99
Reported on returns with modified
taxable income 3.4
MARITAL FILING STATUS
Classified by:
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Def i niti on 99
Reported on returns with itemized
deductions 2.2
Type of exemption 2.4
MEASUREMENT OF TAXES
Descri ption 72
MEDICAL AND DENTAL EXPENSE DEDUCTION
Change in law 6
Classified by marital status 1.3
Definition 99
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
METHOD OF ESTIMATION
Description 15
MISCELLANEOUS ITEMIZED DEDUCTIONS
Change in law 6
Classified by marital status 1.3
Definition 99
Reported on:
High income returns 5,6
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 100
MODIFIED TOTAL INCOME TAX
Classified by:
Effective tax rate 12
Ratio of taxable income to
specified alternative income 4
Size of income under alternative
i ncome concepts 2
Descri ption 68
Itemized deductions as a percent
of income 10
Items with largest tax effect 8
MORTGAGE INTEREST CREDIT
Classified by:
Marital status 1 .3
Size of adjusted gross income 3.3
Definition 100
Reported on returns with itemized
deductions classified by marital
status 2.2
MOVING EXPENSE DEDUCTION
Change in law 6
Classified by marital status 1.3
NONDEDUCTIBLE PASSIVE LOSSES
Change i n 1 aw 6
Classified by 1979 Income Concept B
NONJOINT RETURNS
Reported on returns with total
i ncome tax 3.2
NONSAMPLING ERRORS
(See description of the sample)
NONTAXABLE RETURNS
(See also taxable and nontaxable returns)
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
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
Definition 100
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 ^ .4,3.3
Def ini tion 1 00
OTHER TAXES DEDUCTION
(See taxes paid deduction)
OTHER THAN CASH CONTRIBUTIONS DEDUCTION
(See contributions deduction)
OVERPAYMENT
Classified by size of adjusted gross
income 1 .4
Credited to 1988 estimated tax:
Classified by size of adjusted gross
income 1 .4,3.3
Def i niti on 1 01
Refunded:
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4
Reported on:
Fonn 1 040A returns 1.6
158
Individual Returns/1987
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 3.3
Def i nition 1 01
PARENT EXEMPTIONS
(See exemptions)
PARTNERSHIP AND S-CORPORATION NET INCOME
OR LOSS
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4
1979 income concept B
Def i niti on 1 01
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
PASSIVE LOSSES
Change in law 6
PAYMENTS TO A KEOGH PLAN
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Def ini t ion 1 01
Reported on:
High income returns 5,6
Returns with itemized deductions
classified by marital status 2.2
Time series, 1975-1987 A
PAYMENT WITH REQUEST FOR EXTENSION OF FILING
TIME
Classified by size of adjusted gross
i ncome 3.3
Def i ni t ion 1 01
PENALTY TAX ON INDIVIDUAL RETIREMENT
ARRANGEMENTS
Classified by size of adjusted gross
income 1.4
Definition 101
PENSIONS AND ANNUITIES IN AGI
Change in law 5
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1 979 i ncome concept B
Def i niti on 1 01
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
PERSONAL TAX CREDITS
(See also total personal credits)
Classified by size of adjusted gross
income 3.3
PERSONAL EXEMPTION
(See exemptions)
PERSONAL INTEREST PAID
(See interest paid deduction)
PERSONAL PROPERTY TAXES DEDUCTION
(See taxes paid deduction)
POPULATION AND SAMPLE
Reported on Forms 1040, 1040A and 1040EZ...B
PREDETERMINED ESTIMATED TAX PENALTY
Classified by size of adjusted gross
income 1.4,3.3
Definition 102
PRESCRIPTION MEDICINE AND DRUG EXPENSE
(See medical and dental expense deduction)
PRIMARY IRA PAYMENTS
(See also individual retirement arrangement
adjustment and secondary IRA pc^yments)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.2
PROCESSING AND MANAGEMENT OF THE SAMPLE
Description 16
REFUND
Definition 102
REGULAR TAX COMPUTATION
Classified by size of adjusted gross
i ncome 3.1
Definition 1 02
RENT AND ROYALTY INCOME OR LOSS
Classified by marital status 1.3
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
RENT INCOME OR LOSS
Classified by size of adjusted gross
income 1.4
Definition 102
Reported on high income returns 5,6
REQUIREMENTS FOR FILING
Descri ption 1
RETROSPECTIVE INCOME CONCEPT
Description 7
ROYALTY INCOME OR LOSS
Classified by size of adjusted gross
income 1 .4
Definition 102
Reported on high income returns 5,6
SALARIES AND WAGES
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1 979 i ncome concept B
Definition 102
Reported on:
Form 1040A returns 1.6
Individual Returns/1987
159
Form 1040EZ returns 1.5
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
SALES OF CAPITAL ASSETS REPORTED ON SCHEDULE D
Change in law 4
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 1 03
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
SALES OF PROPERTY OTHER THAN CAPITAL ASSETS
GAIN OR LOSS
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 103
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
SAMPLE DESIGN AND SELECTION CRITERIA
Descri ption 13
SAMPLING VARIABILITY
Descri ption 15
SECONDARY IRA PAYMENTS
(See also individual retirement arrangement
adjustment and primary IRA p6(yments
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.2
SELF-EMPLOYED HEALTH INSURANCE ADJUSTMENT
Change in law 7
Classified by size of adjusted gross
income 1.4
Definition 104
SELF-EMPLOYMENT TAX
Classified by size of adjusted gross
income 1 .4,3.3
Definition 1 04
SEPARATE RETURNS OF HUSBANDS AND WIVES
(See also marital filing status)
Classified by marital status 1.3
Definition 104
SINGLE PERSON, RETURNS OF
(See also marital filing status)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.2
Definition 104
SIZE OF ADJUSTED GROSS INCOME
(See also adjusted gross income less deficit)
Classified by marital status 1.2
Definition 1 04
SIZE OF INCOME
Classification by size of adjusted gross
income and by 1979 income concept B
SOCIAL SECURITY BENEFITS
Benefits in adjusted gross income:
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4
Reported on:
High income returns 5,6
Returns with itemized deductions.. .2.1
Classified by marital status.... 2. 2
Classified by size of adjusted gross
income 1 .4
Def i niti on 1 04
SOCIAL SECURITY TAXES ON TIP INCOME
Classified by size of adjusted gross
i ncome 3.3
Def i niti on 1 04
SOURCES OF INCOME
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
High income returns 5,6
Returns with itemized deductions
classified by marital status 2.2
SOURCES OF THE DATA
(See description of the sample)
STANDARD DEDUCTION
(See also basic and additional standard
deductions)
Change in law 7
Classified by:
Marital status 1.2
Size of adjusted gross income 1.4
Definition 105
Reported on Form 1040EZ returns 1.5
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
Definition 1 05
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)
Change in law 7
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1 979 i ncome concept B
Def i niti on 1 05
Reported on:
Form 1040A returns 1.6
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
Type of adjustment 1.4
SURVIVING SPOUSES, RETURNS OF
160
Individual Returns/1987
[See also marital filing status)
Classified by marital status 1.3
Def i niti on 1 05
TAX DUE AT TIME OF FILING
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4
Def i nit ion 1 05
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions:
Classified by marital status 2.2
TAX-EXEMPT INTEREST
Change in law 7
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 1 07
Reported on:
Form 1040A returns 1.6
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
TAX FROM RECOMPUTING PRIOR-YEAR INVESTMENT
CREDIT
Classified by size of adjusted gross
income 3.3
Definition 105
TAX GENERATED
Classified by:
Marginal tax rate 3.4
Tax generated at specified rate 3.5
Def i ni t ion 1 06
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 1.4,3.3
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
High income returns 5,6
Returns with income subject to tax.... 3.1
Returns with itemized deductions:
Classified by marital status 2.2
TAXPAYMENTS
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 1 07
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions:
Classified by marital status 2.2
Type of taxpeo'ment 1.4
TAXABLE INCOME
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1 979 i ncome concept B
Size of cumulated adjusted gross
income 1 .1
Tax generated at specified rate 3.5
Def i nit ion 1 06
Reported on:
Form 1 040A returns 1.6
Form 1040EZ returns 1.5
High income returns 5,6
Returns with income subject to tax.... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
TAXABLE INTEREST RECEIVED
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Def i niti on 1 ^^
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
TAXABLE RETURNS
Classified by size of cumulated adjusted
gross i ncome LI
Definition 1 06
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
TAXES PAID DEDUCTION
Classified by marital status 1.3
Def i niti on 1 05
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
Type of taxes paid deduction 2.1
TAX PREFERENCES EXCLUDED FROM ADJUSTED GROSS
INCOME CONCEPTS
Definition 71
Reported on high income returns 9,10
TAX RATES
(See marginal tax rates)
TOTAL DEDUCTIONS
Time series, 1975-1987 A
TOTAL INCOME
Classified by size of adjusted gross
income and by 1979 income concept B
Descri ption 8
Time series, 1975-1987 A
TOTAL INCOME TAX
As percent of adjusted gross income 1.1
Average 1.1
Classified by:
Individual Returns/1987
161
Marital status 1.3
Number of exemptions 2.3
Size of adjusted gross income 1.4
1 979 i ncome concept B
Size of cumulated adjusted gross
income 1 .1
Definition 1 07
Reported on:
Form 1040EZ returns 1.5
High income returns 5,6
Returns with income subject to tax.... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
TOTAL ITEMIZED DEDUCTIONS
(See also specific type)
Classified by marital status 1.3
Def i niti on 107
Reported on:
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 A
Type of deduction 2.1
TOTAL PERSONAL CREDITS
(See also personal credits)
Classified by size of adjusted gross
income 1 .4
Def i niti on 107
Reported on high income returns 5,6
TOTAL STATUTORY ADJUSTMENTS
(See statutory adjustments)
TOTAL TAX CREDITS
(See also specific type)
Classified by:
Marital status 1 .3
Size of adjusted gross income 1.4,3.3
1979 income concept B
Def i niti on 1 08
Reported on:
High income returns 5,6
Returns with income subject to tax.... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1975-1987 a
Type of credit 3.3
TOTAL TAX LIABILITY
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4,3.3
Definition 1 08
Reported on:
Returns with itemized deductions:
Classified by marital status 2.2
TYPE OF RETURN
Classified by size of adjusted gross
income 1 .4
TYPE OF TAX COMPUTATION
Classified by size of adjusted gross
income 3.1
Def i niti on .' !l 08
UNEMPLOYMENT COMPENSATION IN AGI
Change in law 7
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition 108
Reported on:
Form 1040A returns 1.6
High income returns 5,6
Returns with itemized deductions 2.1
Classified by marital status 2.2
WINDFALL PROFIT TAX OVERPAYMENT
(See overpe(yment 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
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